Asian Review of Accounting: Volume 30 Issue 2

The determinants of risk reporting during the period of adoption of Basel II Accord: evidence from the Portuguese commercial banks

Graça 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 operations

Lori Leonard, Li Sun

The authors investigate the relation between employee treatment and the likelihood of discontinuing business operations.

Betting against real earnings management

Manish 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.