Asian Journal of Accounting Research: Volume 6 Issue 3 , Open Access

Real earnings management and stock returns: moderating role of cross-sectional effects

Manish Bansal, Asgar Ali, Bhawna Choudhary

The study aims at investigating the impact of real earnings management (REM) on the cross-sectional stock return after considering the moderating role of market effect, size…

Resilience of commercial banks of Bangladesh to the shocks caused by COVID-19 pandemic: an application of MCDM-based approaches

Ratan Ghosh, Farjana Nur Saima

The purpose of this study is to analyze and forecast the financial sustainability and resilience of commercial banks of Bangladesh in response to the negative effects of COVID-19…

Income smoothing and firm value in a regulated market: the moderating effect of market risk

Segun Abogun, Ezekiel Aiyenijo Adigbole, Titilope Esther Olorede

This study aims to examine the impact of income smoothing on the value of firms in a regulated security market, moderated by market risk. This is based on the prevalence of…

Budgeting as practice and knowing in action: experimenting with Bourdieu's theory of practice: an empirical evidence from a public university

Chaturika Priyadarshani Seneviratne, Ashan Lester Martino

The present study aims to explore how various doings, strategic actions and power relations stemming from internal agents are instrumental in (re)constituting the different forms…

Debt financing and firm performance: empirical evidence from the Pakistan Stock Exchange

Aamir Nazir, Muhammad Azam, Muhammed Usman Khalid

The purpose of this study is to investigate the relationship between the listed firms' debt level and performance on the Pakistan Stock Exchange (PSX) during a five-year period.

Drivers of social responsibility disclosure: the moderation of the president director's busyness and political connections

Ceicilia Bintang Hari Yudhanti, Bambang Tjahjadi

This study aims to examine the effect of company size on social responsibility disclosure. In addition, this study examines the president director's busyness and political…

Corporate governance, internal audit quality and financial reporting quality of financial institutions

Twaha Kigongo Kaawaase, Catherine Nairuba, Brendah Akankunda, Juma Bananuka

The purpose of this study is to establish the relationship between corporate governance attributes (board expertise, board independence and board role performance), internal audit…