Asian Review of Accounting: Volume 28 Issue 1


Table of contents

CEO age and analysts forecast properties

Imran Haider, Nigar Sultana, Harjinder Singh, Yeut Hong Tham

The purpose of this paper is to assess whether there is an association between CEO age and analysts forecast properties (particularly forecast accuracy and bias/optimism)…

Family directors, independent directors, remuneration committee and executive remuneration in Malaysian listed family firms

Ling Jong, Poh-Ling Ho

The purpose of this paper is to examine the influence of family directors and independent directors on executive remuneration of listed family firms in Malaysia, and their…

Troubled Asset Relief Program and earnings informativeness

Jose G. Vega, Jan Smolarski, Jennifer Yin

The purpose of this paper is to examine restrictions placed by the Troubled Asset Relief Program (TARP) on executive compensation during the financial crisis. Since it…

The determinants of accounting comparability around the world

Jonathan Ross, Linna Shi, Hong Xie

The purpose of this paper is to investigate country-level and firm-level determinants of within-country accounting comparability for 16 European Union countries plus the…

Product market competition and audit fees: evidence from an emerging market

Hanwen Chen, Liquan Xing, Haiyan Zhou

Product market competition may have various impacts on audit fees. On the one hand, according to the agency theory, product market competition can mitigate agency problems…

Short-term management earnings forecasts and earnings management through real activities manipulation

Bing Luo

The purpose of this paper is to investigate the association between managers’ short-term, quarterly earnings forecast characteristics and earnings management through real…

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  • Prof. Haiyan Zhou