Asian Journal of Accounting Research: Volume 9 Issue 1 , Open Access

Board characteristics and integrated reporting in an emerging market: evidence from India

Manimore Makri, Leo Themjung Makan, Kailash Chandra Kabra

This paper aims to examine the influence of board characteristics on the integrated reporting quality (IRQ) of Indian-listed companies.

Working capital policy of newly incorporated firms

Rajesh Desai, Bhoomi Mehta

The present study examines the initial working capital policy (WCP) and its evolution for newly established manufacturing firms.

Do audit attributes impact earnings quality? Evidence from India

Deepak Verma, Varun Dawar, Pankaj Chaudhary

The present study's goal is to analyze the impact of audit quality (AQ) on earnings quality (EQ) using different audit attributes. The study shows empirical evidence from India…

The puzzling association between accounting conservatism and corporate social responsibility

Abbas Ali Daryaei, Yasin Fattahi, Ali Aldbs

The purpose of this paper is to focus on exploring the mutual impact of accounting conservatism and corporate social responsibility (CSR).

Does CEO power moderate the link between labor productivity and financial performance: agency theory or stewardship theory

Saeid Aliahmadi

This study investigates the moderating effect of CEO power on the relationship between labor productivity and financial performance in the Tehran Stock Exchange (TSE).

A study of accounting mechanism from an ethnic lens; a case of Belis marriage in East Sumba, Indonesia

Marko S. Hermawan, Andriani Grace Irene Nomleni

This study describes the accounting mechanism for an ethnic marriage in East Sumba, Indonesia. Blended with a rich culture of Indonesia’s familial piety (Kekeluargaan), the…

Are board attributes and ownership structure value relevant in developing economies: new institutionalist perspective

Md. Atiqur Rahman

The author aims to find value relevance of board characteristics and ownership structures in the banking industry of Bangladesh, an emerging economy with absence of good…

Leverage, earnings management and audit industry specialization: the case of Palestinian-listed companies

Hind Muhtaseb, Veronica Paz, Geoffrey Tickell, Mukesh Chaudhry

This study explores the relationship between leverage and earnings management in the context of Palestinian-listed companies, while also investigating whether audit industry…