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Refined by: Journal Title: Asian Review Of Accounting remove subject: Financial Reporting remove subject: Hypotheses remove
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1
Stock pledging and earnings management: an empirical analysis
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Article
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Stock pledging and earnings management: an empirical analysis

Asian review of accounting, 2019-10, Vol.27 (3), p.350-372 [Peer Reviewed Journal]

Emerald Publishing Limited ;Emerald Publishing Limited 2019 ;ISSN: 1321-7348 ;EISSN: 1758-8863 ;DOI: 10.1108/ARA-03-2018-0074

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2
Do socially responsible firms always disclose high-quality earnings? Evidence from an emerging socialist economy
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Article
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Do socially responsible firms always disclose high-quality earnings? Evidence from an emerging socialist economy

Asian review of accounting, 2021-08, Vol.29 (3), p.291-306 [Peer Reviewed Journal]

Emerald Publishing Limited ;Emerald Publishing Limited 2021 ;ISSN: 1321-7348 ;EISSN: 1758-8863 ;DOI: 10.1108/ARA-11-2020-0174

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3
Busy CEOs and financial reporting quality: evidence from Indonesia
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Article
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Busy CEOs and financial reporting quality: evidence from Indonesia

Asian review of accounting, 2022-07, Vol.30 (3), p.314-337 [Peer Reviewed Journal]

Emerald Publishing Limited ;Emerald Publishing Limited. ;ISSN: 1321-7348 ;EISSN: 1758-8863 ;DOI: 10.1108/ARA-11-2021-0203

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4
Financially distressed firms' earnings management behavior: does audit partners' industry expertise matter?
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Article
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Financially distressed firms' earnings management behavior: does audit partners' industry expertise matter?

Asian review of accounting, 2022-10, Vol.30 (4), p.616-644 [Peer Reviewed Journal]

Emerald Publishing Limited ;Emerald Publishing Limited. ;ISSN: 1321-7348 ;EISSN: 1758-8863 ;DOI: 10.1108/ARA-04-2022-0079

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5
One-woman director mandate and earnings quality: role of financial expertise and woman presence on the audit committee
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One-woman director mandate and earnings quality: role of financial expertise and woman presence on the audit committee

Asian review of accounting, 2024-02, Vol.32 (1), p.29-50 [Peer Reviewed Journal]

Emerald Publishing Limited ;Emerald Publishing Limited. ;ISSN: 1321-7348 ;EISSN: 1758-8863 ;DOI: 10.1108/ARA-01-2023-0020

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6
Does annual report readability explain the accrual anomaly?
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Article
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Does annual report readability explain the accrual anomaly?

Asian review of accounting, 2021-08, Vol.29 (3), p.307-331 [Peer Reviewed Journal]

Emerald Publishing Limited ;Emerald Publishing Limited 2021 ;ISSN: 1321-7348 ;EISSN: 1758-8863 ;DOI: 10.1108/ARA-07-2020-0114

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7
Earnings management and voluntary disclosure of management's responsibility for the financial reports
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Earnings management and voluntary disclosure of management's responsibility for the financial reports

Asian review of accounting, 2014-08, Vol.22 (3), p.233-256 [Peer Reviewed Journal]

Emerald Group Publishing Limited ;Emerald Group Publishing Limited 2014 ;ISSN: 1321-7348 ;EISSN: 1758-8863 ;DOI: 10.1108/ARA-11-2013-0075

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8
Disclosure of pension asset allocation and expected rate of return management
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Disclosure of pension asset allocation and expected rate of return management

Asian review of accounting, 2018-05, Vol.26 (2), p.182-207 [Peer Reviewed Journal]

Emerald Publishing Limited ;Emerald Publishing Limited 2018 ;ISSN: 1321-7348 ;EISSN: 1758-8863 ;DOI: 10.1108/ARA-06-2017-0096

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9
The impact of independent directors and independent audit committees on earnings quality reported by Indonesian firms
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Article
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The impact of independent directors and independent audit committees on earnings quality reported by Indonesian firms

Asian review of accounting, 2011-09, Vol.19 (3), p.192-207 [Peer Reviewed Journal]

Emerald Group Publishing Limited ;Copyright Emerald Group Publishing Limited 2011 ;ISSN: 1321-7348 ;EISSN: 1758-8863 ;DOI: 10.1108/13217341111185128

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10
The impact of surplus free cash flow and audit quality on earnings management
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The impact of surplus free cash flow and audit quality on earnings management

Asian review of accounting, 2014-09, Vol.22 (3), p.217-232 [Peer Reviewed Journal]

Emerald Group Publishing Limited ;Emerald Group Publishing Limited 2014 ;ISSN: 1321-7348 ;EISSN: 1758-8863 ;DOI: 10.1108/ARA-10-2013-0062

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11
Ethnicity and accounting conservatism: Malaysian evidence
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Article
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Ethnicity and accounting conservatism: Malaysian evidence

Asian review of accounting, 2012-01, Vol.20 (1), p.34-57 [Peer Reviewed Journal]

Emerald Group Publishing Limited ;Copyright Emerald Group Publishing Limited 2012 ;Emerald Group Publishing Limited 2012 ;ISSN: 1321-7348 ;EISSN: 1758-8863 ;DOI: 10.1108/13217341211224718

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12
Corporate governance and earnings management in Malaysian government linked companies
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Article
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Corporate governance and earnings management in Malaysian government linked companies

Asian review of accounting, 2012-09, Vol.20 (3), p.241-258 [Peer Reviewed Journal]

Emerald Group Publishing Limited ;Copyright Emerald Group Publishing Limited 2012 ;ISSN: 1321-7348 ;EISSN: 1758-8863 ;DOI: 10.1108/13217341211263283

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