Asian Review of Accounting: Volume 26 Issue 4
Table of contents
Disclosure of corporate sustainability performance and firm performance in AsiaNajul Laskar, Santi Gopal Maji
The purpose of this paper is to examine the disclosure pattern of corporate sustainability (CS) and the influence of sustainability reporting on firm performance of four…
Does board gender diversity affect the transparency of corporate political disclosure?D.G. DeBoskey, Yan Luo, Jeff Wang
The purpose of this paper is to examine the influence of board gender diversity on the transparency of corporate political disclosure (CPD).
Factors affecting the development of accounting practices in Jordan: an institutional perspectiveYasean Tahat, Mohamed A. Omran, Naser M. AbuGhazaleh
Based on the institutional theory, the purpose of this paper is to examine institutional factors that affect the development of accounting practices in Jordan.
International financial reporting standards and conservatism in the Association of Southeast Asian Nations countries: Evidence from Jurisdiction Corruption IndexMarziana Madah Marzuki, Effiezal Aswadi Abdul Wahab
The purpose of this paper is to investigate whether the convergence of IFRS in ASEAN countries resulted in an improvement in financial-reporting quality, and in particular…
Client importance, bank risk, and systemic riskLi Li, Mary Ma, Victor Song
The purpose of this paper is to investigate the effects of audit client importance on future bank risk and systemic risk in US-listed commercial banks.
Does lifting the objective-price constraint in revenue recognition increase the value relevance of earnings and revenue?Hung-Yuan Lu, Sophia Wang
This paper examines how managerial discretion and judgment in revenue recognition affect earnings and revenue value relevance. Specifically, the purpose of this paper is…
Securitizations and accounting restatementsHaiping Wang, Jing Zhang
The purpose of this paper is to establish a direct link between securitizations and accrual-based earnings management by investigating whether financial statements in the…
Online date, start – end:1992
Copyright Holder:Emerald Publishing Limited
- Prof. Haiyan Zhou