Asian Journal of Accounting Research , Open Access
Issue(s) available: 11 – From Volume: 1 Issue: 1, to Volume: 6 Issue: 1
Category:
Accounting and Finance
Revenue diversification and financial sustainability of microfinance institutions
Peter Nderitu GithaigaThis paper aims to investigate whether revenue diversification affects the financial sustainability of microfinance institutions (MFIs).
Agency costs, board structure and institutional investors: case of India
Pankaj ChaudharyThe author examines the role of board structure and institutional investors in dealing with the agency issues for the Indian firms by taking the data of NSE-500…
Bank efficiency and practice of earnings management: a study on listed commercial banks of Bangladesh
Naznin Sultana Chaity, K.M. Zahidul IslamThe purpose of the study is to determine the relationship between bank efficiency in terms of corporate governance guidelines and the extent of practice of earnings…
How financial literacy moderate the association between behaviour biases and investment decision?
Mohd Adil, Yogita Singh, Mohd. Shamim AnsariThe purpose of the study is to examine the impact of behavioural biases (i.e. overconfidence, risk-aversion, herding and disposition) on investment decisions amongst…
Drivers of social responsibility disclosure: the moderation of the president director's busyness and political connections
Ceicilia Bintang Hari Yudhanti, Bambang TjahjadiThis study aims to examine the effect of company size on social responsibility disclosure. In addition, this study examines the president director's busyness and political…
Resilience of commercial banks of Bangladesh to the shocks caused by COVID-19 pandemic: an application of MCDM-based approaches
Ratan Ghosh, Farjana Nur SaimaThe purpose of this study is to analyze and forecast the financial sustainability and resilience of commercial banks of Bangladesh in response to the negative effects of…
Income smoothing and firm value in a regulated market: the moderating effect of market risk
Segun Abogun, Ezekiel Aiyenijo Adigbole, Titilope Esther OloredeThis study aims to examine the impact of income smoothing on the value of firms in a regulated security market, moderated by market risk. This is based on the prevalence…
Real earnings management and stock returns: moderating role of cross-sectional effects
Manish Bansal, Asgar Ali, Bhawna ChoudharyThe study aims at investigating the impact of real earnings management (REM) on the cross-sectional stock return after considering the moderating role of market effect…
Corporate governance, internal audit quality and financial reporting quality of financial institutions
Twaha Kigongo Kaawaase, Catherine Nairuba, Brendah Akankunda, Juma BananukaThe purpose of this study is to establish the relationship between corporate governance attributes (board expertise, board independence and board role performance)…
Budgeting as practice and knowing in action: experimenting with Bourdieu's theory of practice: an empirical evidence from a public university
Chaturika Priyadarshani Seneviratne, Ashan Lester MartinoThe present study aims to explore how various doings, strategic actions and power relations stemming from internal agents are instrumental in (re)constituting the…
Debt financing and firm performance: empirical evidence from the Pakistan Stock Exchange
Aamir Nazir, Muhammad Azam, Muhammed Usman KhalidThe purpose of this study is to investigate the relationship between the listed firms' debt level and performance on the Pakistan Stock Exchange (PSX) during a five-year period.
The influences of Shariah governance mechanisms on Islamic banks performance and Shariah compliance quality
Md. Kausar Alam, Mohammad Mizanur Rahman, Mahfuza Kamal Runy, Babatunji Samuel Adedeji, Md. Farjin HassanThe purpose of this paper is to examine the influences of Shariah governance (SG) mechanisms on Islamic banks' performance and Shariah compliance quality in the context of…
The analysis of influencing factors on the going concern audit opinion – a study in manufacturing firms in Indonesia
Thomas AverioIt is argued that the going concern opinion is issued if auditors have a doubt about financial condition of a company. Provision of the going concern audit opinion may…
Business group opportunism: the difference in real earnings management between parent firms and nonparent firms
Glenny AlawagThis paper aims to understand real earnings management behavior in the context of a parent–subsidiary relationship. It explores the differences between business groups and…
Nexus between intellectual capital and business performance: evidence from India
Faizi Weqar, Zubair Ahmad Sofi, S.M. Imamul HaqueThe prime intention of this study is to examine the influence of intellectual capital (IC) on the financial performance of Indian companies listed on Standard and Poor…
Effect of insider trading on stock characteristics
Sudipta Kumar Nanda, Parama BaraiThis paper investigates if investors consider legal insider trading data while making investment decisions. If any investment decision is based on insider transactions…
Effect of intellectual capital disclosure on cost of equity capital: a study on Indian companies
Amitava Mondal, Chiranjit GhoshThe impact of the intellectual capital disclosure (ICD) on the cost of equity capital (COEC) is not well established in the aspect of the Indian scenario. So the objective…
Independence from the perspective of the Shari'ah committee
Nor Hafizah Zainal Abidin, Fatimah Mat Yasin, Ahmad Zainal AbidinThe purpose of this study is to gather the perceptions of the Shari'ah committee members on what and how they safeguard and strengthen their independence in fact and…
Empirically examining the impact of corporate social responsibility on financial performance: evidence from Indian steel industry
Nripinder Kaur, Vikramjit SinghThis paper aims to examine the impact of corporate social responsibility (CSR) on financial performance (FP) of Indian steel industry in terms of value-added (VAM)…
Investigating the relationship between integrated reporting and firm performance in a voluntary disclosure regime: insights from Bangladesh
Md. Shafiqul IslamThe purpose of this study is observing the disclosure pattern of integrated reporting (IR) and investigating its relationship with a firm's operational, financial and…
ISSN:
2443-4175Online date, start – end:
2016Copyright Holder:
Universitas Airlangga(opens new window)Open Access:
open accessEditor:
- Dr. Iman Harymawan