Asian Journal of Accounting Research: Volume 6 Issue 2 , Open Access

Empirically examining the impact of corporate social responsibility on financial performance: evidence from Indian steel industry

Nripinder Kaur, Vikramjit Singh

This paper aims to examine the impact of corporate social responsibility (CSR) on financial performance (FP) of Indian steel industry in terms of value-added (VAM), profitability…

The analysis of influencing factors on the going concern audit opinion – a study in manufacturing firms in Indonesia

Thomas Averio

It is argued that the going concern opinion is issued if auditors have a doubt about financial condition of a company. Provision of the going concern audit opinion may worsen the…

Effect of intellectual capital disclosure on cost of equity capital: a study on Indian companies

Amitava Mondal, Chiranjit Ghosh

The impact of the intellectual capital disclosure (ICD) on the cost of equity capital (COEC) is not well established in the aspect of the Indian scenario. So the objective of this…

Nexus between intellectual capital and business performance: evidence from India

Faizi Weqar, Zubair Ahmad Sofi, S.M. Imamul Haque

The prime intention of this study is to examine the influence of intellectual capital (IC) on the financial performance of Indian companies listed on Standard and Poor Bombay…

Independence from the perspective of the Shari'ah committee

Nor Hafizah Zainal Abidin, Fatimah Mat Yasin, Ahmad Zainal Abidin

The purpose of this study is to gather the perceptions of the Shari'ah committee members on what and how they safeguard and strengthen their independence in fact and independence…

Effect of insider trading on stock characteristics

Sudipta Kumar Nanda, Parama Barai

This paper investigates if investors consider legal insider trading data while making investment decisions. If any investment decision is based on insider transactions, then it…

Investigating the relationship between integrated reporting and firm performance in a voluntary disclosure regime: insights from Bangladesh

Md. Shafiqul Islam

The purpose of this study is observing the disclosure pattern of integrated reporting (IR) and investigating its relationship with a firm's operational, financial and market…

Business group opportunism: the difference in real earnings management between parent firms and nonparent firms

Glenny Alawag

This paper aims to understand real earnings management behavior in the context of a parent–subsidiary relationship. It explores the differences between business groups and firms…