Asian Journal of Accounting Research , Open Access
Issue(s) available: 17 – From Volume: 1 Issue: 1, to Volume: 8 Issue: 1
Analysis of the rate of growth of intellectual capital ability in predicting present and future profitability of Sharia commercial banks in Indonesia
Sri Wahyuni, Pujiharto Pujiharto, Bima Cinintya Pratama, Siti Nur AzizahThis research examines the growth of intellectual assets in Islamic banking (IB) in Indonesia and intellectual capital (IC) growth to predict Islamic commercial banks'…
Professional shariah audit training via the e-learning approach during COVID-19: challenges and prospects
Muhammad Iqmal Hisham Kamaruddin, Mustafa Mohd HanefahThis study aims to explore and identify potential challenges and prospects for conducting the professional shariah audit training programme via an e-learning approach…
Capturing the impact of accounting and regulatory variables on stock prices of banks – an empirical study of Indian banks in panel data modeling
Sudhi Sharma, Indira Bhardwaj, Kamal KishoreAnalysts expect reduced bank earnings as a result of the impact of the increase in bad loans. Banks have strategically created high provision coverage ratios allocating…
Earnings management contagion: evidence from institutional equivalence
Manish BansalThe study aims to investigate how the presence and absence of institutional equivalents (interaction of industry peers and local peers) affect the earnings management…
CEO masculinity and CSR disclosure: evidence from Indonesia
Mohammad Nasih, Nadia Anridho, Nadia Klarita Rahayu, John NowlandThe authors analyzed the relationship between chief executive officer (CEO) facial masculinity and the level of corporate social responsibility disclosure (CSRD).
The impact of Covid-19 on the capital structure in emerging economies: evidence from India
Nisha Prakash, Aditya Maheshwari, Aparna HawaldarCapital structure is an important corporate financing decision, particularly for companies in emerging economies. This paper attempts to understand whether the pandemic…
Islamic crowdfunding practices in Malaysia: a case study on Nusa Kapital
Habibah Solehah Ramli, Md. Faruk Abdullah, Md. Kausar AlamIslamic crowdfunding, an alternative way to finance social projects, is a new development in Malaysia. Little is known about its operation. This study aims to explore the…
The interaction of corporate social responsibility (CSR) materiality and explicit assessment on willingness to invest: perception of financial analysts
Thanyawee Pratoomsuwan, Yingyot ChiaravutthiRecent research finds that the effect of corporate social responsibility (CSR) information, especially when CSR is not related to core business activities (immaterial CSR…
Impact of income diversification on bank stability: a cross-country analysis
Mohammed AdemThe impact of diversification on bank stability and risk remains an ongoing topic of discussion with inconclusive results. Hence, this study investigated the implications…
Further evidence on the effect of financial performance and governance on the Islamic banks' disclosure
Mariem Ben Abdallah, Slah BahloulThe purpose of this study is to investigate the effect of financial performance (FP) and governance on the accounting and auditing organization for Islamic financial…
Asian perspective of capital market performance amid the COVID 19 pandemic
A.T.M. AdnanThe purpose of this research is to investigate the short-term capital markets' reactions to the public announcement first local detection of novel corona virus (COVID 19…
ISSN:
2459-9700e-ISSN:
2443-4175Online date, start – end:
2016Journal’s owner:
Universitas Airlangga(opens new window)Open Access:
open accessEditor:
- Dr. Iman Harymawan