Asian Journal of Accounting Research: Volume 9 Issue 3 , Open Access

Cognitive board diversity and profitability – evidence from Islamic banks in Southeast Asia

Hasan Mukhibad, Doddy Setiawan, Y. Anni Aryani, Falikhatun Falikhatun

Literature on the board diversity of Islamic banks (IB) found limited knowledge of the “deep-level” attribute. This study aims to explain the impact of the board diversity…

Dividend policy and residual dividend theory: evidence from Indonesia

Dewa Gede Wirama, Komang Ayu Krisnadewi, Luh Gede Sri Artini, Putu Agus Ardiana

Using the residual dividend theory, this study examines the impact of capital expenditures and working capital on the dividend policies of publicly listed companies in Indonesia.

Effect of external corporate factors on takaful performance

Nourhen Sallemi, Ghazi Zouari

This study examines the impact of external corporate factors (external auditors, insured satisfaction and corporate social responsibility) on the performance (ROA, ROE, ROI) of…

Impact of accounting conservatism and corporate governance on stock price breakdown in firms listed on the Palestine Stock Exchange

Mohammed Talawa, Nemer Badwan

This paper uses test panel data for the biggest companies listed on the boards of directors of the Palestine Stock Exchange from 2016 to 2022 and will focus on the relationship…

The impact of climate transition risk on firms’ value – evidence from select Indian-listed companies

Amitava Mondal, Somnath Bauri

Transitioning to a low-carbon economy requires a positive response by society, including business organizations, towards the green concept and also requires the implementation of…

Tax avoidance and tax evasion: current insights and future research directions from an emerging economy

Md Shamim Hossain, Md. Sobhan Ali, Chui Ching Ling, Chorng Yuan Fung

This study aims to identify factors affecting tax avoidance and tax evasion in Bangladesh and propose a future research agenda.