Asian Journal of Accounting Research: Volume 5 Issue 2 , Open Access

Subject:

Table of contents

Accounting conservatism and uncertainty in business environments; using financial data of listed companies in the Tehran stock exchange

Marziyeh Hejranijamil, Afsane Hejranijamil, Javad Shekarkhah

Applying conservatism to the preparation of financial statements has been considered not only as a natural mechanism to protect the interests of the stockholders but also as a…

4887

The influence of corporate governance on intellectual capital efficiency: evidence from Islamic banks of OIC countries

Ejaz Aslam, Razali Haron

The purpose of this study is to examine the impact of corporate governance (CG) on intellectual capital efficiency (ICE) in Islamic banks (IBs) of Organisation of Islamic…

2993

Factors influencing corporate social responsibility disclosures in Nepalese banks

Gopi Bidari, Hadrian Geri Djajadikerta

This paper examines the relationship between selected firm-specific variables and the extent of corporate social responsibility (CSR) disclosures made by Nepalese banks.

8078

What determines forward-looking information disclosure in Bangladesh?

Pappu Kumar Dey, Manas Roy, Mohsina Akter

The study aims to examine the level and extent of forward-looking information (FLI) disclosure and identify the determinants driving the FLI disclosure (FLID) in the context of an…

2602

Effect of managerial ownership on bank value: insights of an emerging economy

Syed Moudud-Ul-Huq, Tanmay Biswas, Shukla Proshad Dola

This study aims to empirically investigate the effect of managerial ownership on bank value concerning conventional and Islamic bank. The analysis uses a balanced panel data set…

2778

Role of working capital management in profitability considering the connection between accounting and finance

Amer Morshed

The study aims to explain the relationship between accounting and finance through measuring the effect of rational working capital management on profitability.

30027

The impact of innate accruals quality on the future market value moderated by dividend policy

Muljanto Siladjaja, Yuli Anwar

The purpose of this study is to test and prove how the quality of innate accruals can make a significant contribution to the prospect of future market value for manufacturing…

2292

Governance and ownership in Malaysia: their impacts on corporate performance

Nazli Anum Mohd Ghazali

The aim of this paper is to examine the relative influence of regulatory enhancements relating to corporate governance and attributes of business traits on performance of…

9494

The impact of an audit committee's independence and competence on investment decision: a study in Bahrain

Abdullah Al-Hadrami, Ahmad Rafiki, Adel Sarea

This study aims to investigate the impact of the audit committee's (AC) independence and competence on the company's investment decision-making in Bahraini-listed companies.

6582

Relationship between auditor integrity and organizational commitment to fraud prevention

Mohammad Husen Rifai, Agus Widodo Mardijuwono

The purpose of this research is to obtain empirical evidence about the impact of auditor’s integrity and organizational commitment to the prevention of fraud.

7181

Behavioral determinants of nonperforming loans in Bangladesh

Ratan Ghosh, Kanon Kumar Sen, Farzana Riva

Over the last ten years (2010–2019), the amount of nonperforming loans (NPLs) has been more than tripled in the banking industry of Bangladesh. Thus, this paper explores the…

3345

Adoption of principle-based IFRS and intercompany comparability of operating performance

Protap Kumar Ghosh, Ranajit Kumar Bairagi, Abinash Mondal

The study aims to investigate whether the adoption of IFRS could ensure ultimate intercompany comparability of operating performance in terms of uniformity in the application of…

3403
Cover of Asian Journal of Accounting Research

ISSN:

2459-9700

e-ISSN:

2443-4175

Online date, start – end:

2016

Open Access:

open access

Editor:

  • Dr. Iman Harymawan