Asian Review of Accounting: Volume 26 Issue 1


Table of contents

Why do firms appoint former military personnel as directors? Evidence of loan interest rate in militarily connected firms in Indonesia

Iman Harymawan

Anecdotal evidence shows that a number of military personnel have been appointed as board members by listed firms in Indonesia. Taking advantage of the unique setting of…

Cumulative learning and sustained engagement in an introduction to accounting course

Husam Aldamen, Keith Duncan, Jennifer L. Ziegelmayer

Due to its technical focus, the introductory accounting course has a hierarchical knowledge structure that requires students to master and integrate abstract knowledge…

Action at a distance: Accounting inscriptions and corporate governance of a public sector bank in a developing country

Athula Ekanayake

By using Latour’s notion of “action at a distance” (Latour, 1987), the purpose of this paper is to examine the ways in which the government acts at a distance to achieve…

Product market competition, state-ownership, corporate governance and firm performance

Li Liu, Wen Qu, Janto Haman

The purpose of this paper is to examine the association between firm performance and product market competition (PMC), and then examine the mitigation effect of corporate…


Explaining IPO initial returns in Malaysia: ex ante uncertainty vs signalling

Bazeet Olayemi Badru, Nurwati A. Ahmad-Zaluki

The purpose of this paper is to investigate whether proxies considered under ex ante uncertainty hold true under a fixed price mechanism structure. In particular, the…


A study of the relationships among environmental performance, environmental disclosure, and financial performance

Lucy Wenxiang Lu, Martin Edward Taylor

The purpose of this paper is to study the relationships among environmental performance (EP), environmental disclosure (ED), and financial performance (FP) (three…


Regulatory restriction on executive compensation, corporate governance and firm performance: Evidence from China

Haiyan Jiang, Honghui Zhang

The purpose of this paper is to investigate whether regulatory restriction on executive compensation in Chinese state-owned enterprises is beneficial to firm performance…

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  • Prof. Haiyan Zhou