Asian Journal of Accounting Research: Volume 4 Issue 2 , Open Access

The influence of audit committee’s and company’s characteristic on intellectual capital disclosure

Zahroh Naimah, Nico Acintyo Mukti

The purpose of this paper is to test the influences of audit committee’s and company’s characteristic on intellectual capital disclosure (ICD) among the LQ45-listed companies in…

Detecting anomalies in financial statements using machine learning algorithm: The case of Vietnamese listed firms

Mark Lokanan, Vincent Tran, Nam Hoai Vuong

The purpose of this paper is to evaluate the possibility of rating the credit worthiness of a firm’s quarterly financial report using a dynamic anomaly detection method.

Management accountant’s role and society’s expectations: Sri Lankan study

Shanmugavel Rajeevan

The purpose of this paper is to gain insights into the gap between management accounting professional’s role and the societal expectations of the management accounting…

Financial statement analysis: Principal component analysis (PCA) approach case study on China telecoms industry

Reginald Masimba Mbona, Kong Yusheng

The Chinese Telecoms Industry has been rapidly growing over the years since 2001. An analysis of financial performance of the three giants in this industry is very important…

Bank diversification strategy and intellectual capital in Ghana: an empirical analysis

King Carl Tornam Duho, Joseph Mensah Onumah

The purpose of this paper is to examine the impact of intellectual capital and its components on bank diversification choice.

Profitability vs Poverty alleviation: has banking logic influences Islamic microfinance institutions?

Luqyan Tamanni, Mohd Hairul Azrin Haji Besar

The purpose of this paper is to shed some lights on the process of mission drifting or abandoning poverty objective by Islamic microfinance institutions (IMFs). The paper…

Enhancing cognitive and entrepreneurship competencies through EBL: Preparation for disruption era

Kholilah, Vega Wafaretta, Dian Syariati

Entrepreneurship-based learning (EBL) is one of the student-center learningmethods that can answer learning challenges in the era of industrial revolution 4.0. EBL is expected to…

The impact of corporate governance on the cost of equity: Evidence from cement sector of Pakistan

Syed Tauseef Ali, Zhen Yang, Zahid Sarwar, Farman Ali

In view of organizational inertia, with the occurrence of a major event, though resource rigidity minimizes, however simultaneously, it increases process rigidity, which creates…

Marketability, profitability, and profit-loss sharing: evidence from sharia banking in Indonesia

Ahmad Abbas, Ainun Arizah

The purpose of this paper is to analyze marketability constructed from market share and concentration and to test its effect on the profitability and the mediation effects of…