Asian Review of Accounting: Volume 9 Issue 1


Table of contents

Ethical Perceptions of Earnings Management in Malaysia, Singapore, Hong Kong, Thailand, and the UK

Jon Simon

This study contributes to the limited literature dealing with ethical perceptions of earnings management in developing capital markets by investigating the perceptions of…

Accounting and Management Education in Asia and Latin America: Their Impact on Management Technology Transfer

Joseph Z Szendi, Zabihollah Rezaee, Connie Shum

This research study examined accounting and business administration education curricula at foreign universities and tested a model for measuring the level of management…

Fairness and the Interdivisional Allocation of Cost and Benefit: An Experimental Study

Wai Fong Chua, Cameron Hooper, Bobby Wai Yeong Mak

Much managerial and behavioural accounting research assumes that people are rational, self‐interested, expected‐utility maximisers. Often, this reduces to the central…

Economic Value‐Added: A Review of the Theoretical and Empirical Literature

Andrew C Worthington, Tracey West

With increasing pressure on firms to deliver shareholder value, there has been a renewed emphasis on devising measures of corporate financial performance and incentive…


Corporate Culture and Performance: A Study of Firms in Bahrain

Shifei Chung, Kamal Haddad

Although the extant literature widely recognizes the impact of corporate culture on performance, such findings are either speculative or mostly based on US companies, thus…

Environmental Influences on Voluntary Disclosures in the Annual Reports of Hong Kong and Singapore Companies: A Cultural Perspective

Gerald K Chau, Sidney J Gray

This study investigates the impact of environmental influences, particularly a secretive aspect of Chinese culture, on voluntary corporate disclosure practices. Evidence…

Determining the Relationship Between Attendance and Performance in Accounting Education

Ratnam Alagiah, Debbie Delaney, Lisa McManus

This study provides some empirical evidence of the relationship between face‐to‐face contact for accounting students by comparing their performance with their attendance…

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  • Prof. Haiyan Zhou