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 ShekarkhahApplying 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…
The influence of corporate governance on intellectual capital efficiency: evidence from Islamic banks of OIC countries
Ejaz Aslam, Razali HaronThe 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…
Factors influencing corporate social responsibility disclosures in Nepalese banks
Gopi Bidari, Hadrian Geri DjajadikertaThis paper examines the relationship between selected firm-specific variables and the extent of corporate social responsibility (CSR) disclosures made by Nepalese banks.
What determines forward-looking information disclosure in Bangladesh?
Pappu Kumar Dey, Manas Roy, Mohsina AkterThe 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…
Effect of managerial ownership on bank value: insights of an emerging economy
Syed Moudud-Ul-Huq, Tanmay Biswas, Shukla Proshad DolaThis 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…
Role of working capital management in profitability considering the connection between accounting and finance
Amer MorshedThe study aims to explain the relationship between accounting and finance through measuring the effect of rational working capital management on profitability.
The impact of innate accruals quality on the future market value moderated by dividend policy
Muljanto Siladjaja, Yuli AnwarThe 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…
Governance and ownership in Malaysia: their impacts on corporate performance
Nazli Anum Mohd GhazaliThe 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…
The impact of an audit committee's independence and competence on investment decision: a study in Bahrain
Abdullah Al-Hadrami, Ahmad Rafiki, Adel SareaThis 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.
Relationship between auditor integrity and organizational commitment to fraud prevention
Mohammad Husen Rifai, Agus Widodo MardijuwonoThe purpose of this research is to obtain empirical evidence about the impact of auditor’s integrity and organizational commitment to the prevention of fraud.
Behavioral determinants of nonperforming loans in Bangladesh
Ratan Ghosh, Kanon Kumar Sen, Farzana RivaOver 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…
Adoption of principle-based IFRS and intercompany comparability of operating performance
Protap Kumar Ghosh, Ranajit Kumar Bairagi, Abinash MondalThe 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…
ISSN:
2459-9700e-ISSN:
2443-4175Online date, start – end:
2016Journal’s owner:
Universitas Airlangga(opens new window)Open Access:
open accessEditor:
- Dr. Iman Harymawan