Asian Journal of Accounting Research , Open Access
Issue(s) available: 21 – From Volume: 1 Issue: 1, to Volume: 9 Issue: 1
Volume 9
-
Issue 1 2024
Earnings management with the absence of income tax avoidance motivation: evidence from pre-, during, and post- global financial crisis
Osama Atayah, Hazem Marashdeh, Allam HamdanThis study aims to examines both accrual and real-based earnings management (EM) behavior of listed corporations in tax-free countries during different economic situations. It…
Decarbonization and the obstacles to carbon credit accounting disclosure in financial statement reports: the case of UAE
Lilian Gheyathaldin SalihThis study investigated the visibility of carbon emissions allowances accounting in the financial reports of 32 clean development mechanism (CDM) projects in the UAE to uncover…
Assessing the asymmetric cost behavior in China
Yuxin Shan, Vernon J. Richardson, Peng ChengA country’s institutional environment influences every facet of its business. This paper aims to identify institutional factors (state ownership, government attention on…
Risk Management practices and potential fraudulent financial reporting: evidence from Malaysia
Marziana Madah Marzuki, Wan Zurina Nik Abdul Majid, Hatinah Abu Bakar, Effiezal Aswadi Abdul Wahab, Zuraidah Mohd SanusiThis paper investigates the relationship between risk management practices and potential fraudulent financial reporting in Malaysia by considering recent regulatory reforms of the…
The effect of MD&A disclosures on corporate performance: a panel quantile regression analysis
Vijay Singh, Himani SinglaThe study aims to examine how the information disclosed by the managers in the management discussion and analysis (MD&A) reports varies at the different levels of corporate…
The moderating role of board diversity on the relationship between ownership structure and real earnings management
Aklima Akter, Wan Fadzilah Wan Yusoff, Mohamad Ali Abdul-HamidThis study aims to see the moderating effect of board diversity on the relationship between ownership structure and real earnings management.
ISSN:
2459-9700e-ISSN:
2443-4175Online date, start – end:
2016Journal’s owner:
Universitas Airlangga(opens new window)Open Access:
open accessEditor:
- Dr. Iman Harymawan