Asian Review of Accounting: Volume 30 Issue 2
Table of contents
The determinants of risk reporting during the period of adoption of Basel II Accord: evidence from the Portuguese commercial banksGraça Azevedo, Jonas Oliveira, Luiza Sousa, Maria Fátima Ribeiro Borges
The purpose of this paper to analyze the risk reporting practices and its determinants of commercial banks during the period of the adoption of the Basel II Accord in Portugal.
Employee treatment and discontinued operationsLori Leonard, Li Sun
The authors investigate the relation between employee treatment and the likelihood of discontinuing business operations.
Betting against real earnings managementManish Bansal, Asgar Ali
The study presents the zero investment strategies based on the pricing impact of real earnings management (REM) on stock returns after taking into account the direction…
Risk reporting: do country-level institutional forces really matter?Rogério Serrasqueiro, Jonas Oliveira
The study aims to analyse annual reports of the non-financial European firms listed at the EURO STOXX 50 index over the period of 2007 and 2011.
Online date, start – end:1992
Copyright Holder:Emerald Publishing Limited
- Prof. Haiyan Zhou