Asian Journal of Accounting Research: Volume 5 Issue 1 , Open Access

Earnings persistence, earnings power, and equity valuation in consumer goods firms

Nurani Fatma, Widi Hidayat

The purpose of this paper is to examine the influence of earnings persistence and earnings power on equity valuation.

Building a bulletproof whistleblowing environment: an accountant’s perspective

Shanmugavel Rajeevan

The purpose of this paper is to assess the appropriateness of the factors that contribute to building a better whistleblowing environment and culture within an organisation and…

Sustainability disclosure and earnings informativeness: evidence from Sri Lanka

RM Nayana Chandani Swarnapali

The purpose of this paper is to investigate whether the communication that takes place through the sustainability disclosure (SD) route has an effect on earnings informativeness…

Credit relevance after mandatory IFRS adoption in deposit money banks of Nigeria: A difference-in-differences (D-in-D) approach

Dagwom Yohanna Dang, James Ayuba Akwe, Salisu Balago Garba

Credit relevance of financial reporting can be influenced by change in financial reporting framework. This study aims to examine the effect of mandatory international financial…

Trainee auditors' perception of ethical climate and workplace bullying in Chinese audit firms

Anthony A. Liu

The purpose of this paper aims to investigate the relationship between the audit firm's ethical climate and workplace bullying perceived by trainee auditors in Chinese audit firms.

Role of Audit and Governance Committee for internal Shariah audit effectiveness in Islamic banks

Azam Abdelhakeem Khalid

The purpose of this study is to explore the role of Audit and Governance Committee (AGC) for internal Shariah auditing's effectiveness in Bahrain's Islamic banks.

The use and benefit of management accounting practices in Libyan oil companies

Abdarahman M. Kalifa, Iwan Triyuwono, Gugus Irianto, Yeney Widya Prihatiningtias

The purpose of this study is to describe the use and benefit of TMAPs and CMAPs in Libyan oil companies.

What makes accounting interesting for learners? Viewpoint of a teacher from India

Sivasankaran Narayanasamy

The article aims to share the viewpoint of the author on the impact of the innovative teaching pedagogy adopted by him in teaching the accounting courses on the satisfaction of…

Does earnings surprise determine the timing of the earnings announcement? Evidence from earnings announcements of Indian companies

Krishna Prasad, Nandan Prabhu

The purpose of this study is to investigate whether the earnings surprise influences decision to make earnings announcements during or after the trading hours is influenced by the…

Determinants of non-performing loans in the banking sector in developing state

Muhammad Asif Khan, Asima Siddique, Zahid Sarwar

The size of non-performing loans (NPLs) plays a key role in the stability of the banking sector of a country. The factors that explain the NPLs contain very important information…

Capturing differences in conservatism following earnings restatements: further evidence from Tehran Stock Exchange

Shayan Farhangdoust, Lida Sayadi

The present study seeks to shed further light on the effectiveness of Basu (1997) and Khan and Watts' (2009) differential timeliness metrics in detecting predictable differences…