Asian Review of Accounting: Volume 28 Issue 4

Discussion of commercial lender judgment and fair-value recognition: an investigation into the impact of future accounting standards

Nen-Chen (Richard) Hwang

This paper aims to discuss the study by Warne (2020), which investigates whether disclosure or recognition of fair value information for nonfinancial assets influences commercial…

Earnings opacity and corporate governance for Chinese listed firms: the role of the board and external auditors

Wing Him Yeung, Camillo Lento

The purpose of this paper is to investigate the relationship between corporate governance and earnings opacity in China.

Deception by commission or by omission – management forecasts surrounding share repurchases

Anthony Chen, Hung-Yuan (Richard) Lu

In this study, the authors extend upon Brockman et al. (2008), who provide evidence that managers opportunistically accelerate bad news prior to share repurchases, but provide…

Effects of financial distress and financing constraints on trade credit provisions

Igbekele Sunday Osinubi

Existing studies that documented the effect of financial distress on trade credit provisions did not include measures financial constraint. It is possible that financial distress…

Integrated capitals reporting and companies' sustainable value: evidence from the Asian continent

Mutalib Anifowose, Salihin Abang, Muntaka Alhaji Zakari

This paper examines the going concern of integrated reporting <IR> as the pessimistic about its sustainable value relevance is gaining momentous. The study employs a quantitative…

Aggregate market attention around earnings announcements

William M. Cready, Abdullah Kumas

This analysis is the first to explore the overall roles of the offsetting attraction and distraction influences of earnings news in shaping the level of attention given to the…

The future of integrated reporting in an emerging market: an analysis of the disclosure conformity level

Desi Adhariani, Nick Sciulli

This study provides an analysis of the possibility of companies in Indonesia to adopt integrated reporting (IR). This is undertaken by comparing the degree of conformity between…

Audit committee returnees and auditor choice: evidence from China

Zejiang Zhou, Haoran Wang, Xiaoyan Cheng

The purpose of this paper is to examine whether the presence of returnees serving on the audit committee affects auditor choice in emerging markets.