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1
Risk Management practices and potential fraudulent financial reporting: evidence from Malaysia
Risk Management practices and potential fraudulent financial reporting: evidence from Malaysia
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Risk Management practices and potential fraudulent financial reporting: evidence from Malaysia

AJAR (Asian Journal of Accounting Research) (Online), 2024-04, Vol.9 (2), p.116-126 [Peer Reviewed Journal]

Marziana Madah Marzuki, Wan Zurina Nik Abdul Majid, Hatinah Abu Bakar, Effiezal Aswadi Abdul Wahab and Zuraidah Mohd Sanusi. This work is published under http://creativecommons.org/licences/by/4.0/legalcode (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2443-4175 ;ISSN: 2459-9700 ;EISSN: 2443-4175 ;DOI: 10.1108/AJAR-01-2022-0017

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2
Earnings management with the absence of income tax avoidance motivation: evidence from pre-, during, and post- global financial crisis
Earnings management with the absence of income tax avoidance motivation: evidence from pre-, during, and post- global financial crisis
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Earnings management with the absence of income tax avoidance motivation: evidence from pre-, during, and post- global financial crisis

AJAR (Asian Journal of Accounting Research) (Online), 2024-04, Vol.9 (2), p.153-168 [Peer Reviewed Journal]

Osama Atayah, Hazem Marashdeh and Allam Hamdan. This work is published under http://creativecommons.org/licences/by/4.0/legalcode (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2443-4175 ;ISSN: 2459-9700 ;EISSN: 2443-4175 ;DOI: 10.1108/AJAR-04-2023-0130

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3
Assessing the asymmetric cost behavior in China
Assessing the asymmetric cost behavior in China
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Assessing the asymmetric cost behavior in China

AJAR (Asian Journal of Accounting Research) (Online), 2024-04, Vol.9 (2), p.127-138 [Peer Reviewed Journal]

Yuxin Shan, Vernon J. Richardson and Peng Cheng. This work is published under http://creativecommons.org/licences/by/4.0/legalcode (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2443-4175 ;ISSN: 2459-9700 ;EISSN: 2443-4175 ;DOI: 10.1108/AJAR-05-2023-0152

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4
The moderating role of board diversity on the relationship between ownership structure and real earnings management
The moderating role of board diversity on the relationship between ownership structure and real earnings management
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The moderating role of board diversity on the relationship between ownership structure and real earnings management

AJAR (Asian Journal of Accounting Research) (Online), 2024-04, Vol.9 (2), p.98-115 [Peer Reviewed Journal]

Aklima Akter, Wan Fadzilah Wan Yusoff and Mohamad Ali Abdul-Hamid. This work is published under http://creativecommons.org/licences/by/4.0/legalcode (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2443-4175 ;ISSN: 2459-9700 ;EISSN: 2443-4175 ;DOI: 10.1108/AJAR-10-2022-0307

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5
Board of directors and business transformation: a bibliometric analysis
Board of directors and business transformation: a bibliometric analysis
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Board of directors and business transformation: a bibliometric analysis

European journal of management and business economics, 2024-04, Vol.33 (2), p.212-236 [Peer Reviewed Journal]

Luis de Enrique Arnau and María José Pinillos-Costa. This work is published under http://creativecommons.org/licences/by/4.0/legalcode (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2444-8451 ;EISSN: 2444-8494 ;DOI: 10.1108/EJMBE-10-2022-0338

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6
Surviving beyond expiry: a systematic literature review of zombie firms
Surviving beyond expiry: a systematic literature review of zombie firms
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Surviving beyond expiry: a systematic literature review of zombie firms

China Accounting and Finance Review, 2024-03, Vol.26 (1), p.31-54 [Peer Reviewed Journal]

Arjun Pratap Upadhyay and Pankaj Kumar Baag. This work is published under http://creativecommons.org/licences/by/4.0/legalcode (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 1029-807X ;EISSN: 2307-3055 ;DOI: 10.1108/CAFR-05-2023-0054

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7
Loan loss provisions and income smoothing in banks: the role of trade openness and IFRS in BRICS
Loan loss provisions and income smoothing in banks: the role of trade openness and IFRS in BRICS
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Loan loss provisions and income smoothing in banks: the role of trade openness and IFRS in BRICS

China Accounting and Finance Review, 2024-03, Vol.26 (1), p.76-101 [Peer Reviewed Journal]

EISSN: 2307-3055 ;DOI: 10.1108/CAFR-03-2023-0037

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8
Sustainability reporting, board gender diversity and earnings management: evidence from East Africa community
Sustainability reporting, board gender diversity and earnings management: evidence from East Africa community
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Sustainability reporting, board gender diversity and earnings management: evidence from East Africa community

Journal of Business and Socio-economic Development, 2024-03, Vol.4 (2), p.142-160 [Peer Reviewed Journal]

Peter Nderitu Githaiga. This work is published under http://creativecommons.org/licences/by/4.0/legalcode (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2635-1374 ;EISSN: 2635-1692 ;DOI: 10.1108/JBSED-09-2022-0099

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9
Do anti-takeover provisions restrain IPO underpricing? An analysis from the perspective of information asymmetry
Do anti-takeover provisions restrain IPO underpricing? An analysis from the perspective of information asymmetry
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Do anti-takeover provisions restrain IPO underpricing? An analysis from the perspective of information asymmetry

China Accounting and Finance Review, 2024-03, Vol.26 (1), p.55-75 [Peer Reviewed Journal]

EISSN: 2307-3055 ;DOI: 10.1108/CAFR-10-2022-0111

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10
Accounting as a means to legitimacy: the case of internally generated intangibles
Accounting as a means to legitimacy: the case of internally generated intangibles
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Accounting as a means to legitimacy: the case of internally generated intangibles

Qualitative research in accounting and management, 2024-02 [Peer Reviewed Journal]

ISSN: 1176-6093 ;ISSN: 1758-7654 ;EISSN: 1758-7654 ;DOI: 10.1108/qram-04-2021-0075

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11
Do audit attributes impact earnings quality? Evidence from India
Do audit attributes impact earnings quality? Evidence from India
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Do audit attributes impact earnings quality? Evidence from India

AJAR (Asian Journal of Accounting Research) (Online), 2024-02, Vol.9 (1), p.25-34 [Peer Reviewed Journal]

Deepak Verma, Varun Dawar and Pankaj Chaudhary. This work is published under http://creativecommons.org/licences/by/4.0/legalcode (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2459-9700 ;ISSN: 2443-4175 ;EISSN: 2443-4175 ;DOI: 10.1108/AJAR-12-2022-0428

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12
Leverage, earnings management and audit industry specialization: the case of Palestinian-listed companies
Leverage, earnings management and audit industry specialization: the case of Palestinian-listed companies
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Leverage, earnings management and audit industry specialization: the case of Palestinian-listed companies

AJAR (Asian Journal of Accounting Research) (Online), 2024-02, Vol.9 (1), p.78-93 [Peer Reviewed Journal]

Hind Muhtaseb, Veronica Paz, Geoffrey Tickell and Mukesh Chaudhry. This work is published under http://creativecommons.org/licences/by/4.0/legalcode (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2459-9700 ;ISSN: 2443-4175 ;EISSN: 2443-4175 ;DOI: 10.1108/AJAR-07-2023-0220

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13
Are board attributes and ownership structure value relevant in developing economies: new institutionalist perspective
Are board attributes and ownership structure value relevant in developing economies: new institutionalist perspective
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Are board attributes and ownership structure value relevant in developing economies: new institutionalist perspective

AJAR (Asian Journal of Accounting Research) (Online), 2024-02, Vol.9 (1), p.67-77 [Peer Reviewed Journal]

Md. Atiqur Rahman. This work is published under http://creativecommons.org/licences/by/4.0/legalcode (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2459-9700 ;ISSN: 2443-4175 ;EISSN: 2443-4175 ;DOI: 10.1108/AJAR-04-2022-0125

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14
The puzzling association between accounting conservatism and corporate social responsibility
The puzzling association between accounting conservatism and corporate social responsibility
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The puzzling association between accounting conservatism and corporate social responsibility

AJAR (Asian Journal of Accounting Research) (Online), 2024-02, Vol.9 (1), p.35-46 [Peer Reviewed Journal]

Abbas Ali Daryaei, Yasin Fattahi and Ali Aldbs. This work is published under http://creativecommons.org/licences/by/4.0/legalcode (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2459-9700 ;ISSN: 2443-4175 ;EISSN: 2443-4175 ;DOI: 10.1108/AJAR-01-2023-0010

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15
Illuminating the shadows: a systematic review of earnings management practices in family-owned enterprises and future research directions
Illuminating the shadows: a systematic review of earnings management practices in family-owned enterprises and future research directions
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Illuminating the shadows: a systematic review of earnings management practices in family-owned enterprises and future research directions

Journal of Business and Socio-economic Development, 2024-01 [Peer Reviewed Journal]

ISSN: 2635-1374 ;EISSN: 2635-1692 ;DOI: 10.1108/JBSED-07-2023-0051

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16
Editorial: 57th issue of the Journal of Economics, Finance and Administrative Science
Editorial: 57th issue of the Journal of Economics, Finance and Administrative Science
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Editorial: 57th issue of the Journal of Economics, Finance and Administrative Science

Journal of Economics, Finance and Administrative Science, 2024-01, Vol.29 (57), p.2-4 [Peer Reviewed Journal]

COPYRIGHT 2024 Universidad ESAN, Peru ;Luis Chavez-Bedoya. This work is published under http://creativecommons.org/licences/by/4.0/legalcode (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2077-1886 ;EISSN: 2077-1886 ;DOI: 10.1108/JEFAS-04-2024-335

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17
The relationship between dividend policy and earnings management: A causality analysis
The relationship between dividend policy and earnings management: A causality analysis
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The relationship between dividend policy and earnings management: A causality analysis

Journal of Economics, Finance and Administrative Science, 2024-01, Vol.29 (57), p.166-185 [Peer Reviewed Journal]

COPYRIGHT 2024 Universidad ESAN, Peru ;Olfa Ben Salah and Anis Jarboui. This work is published under http://creativecommons.org/licences/by/4.0/legalcode (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2218-0648 ;ISSN: 2077-1886 ;EISSN: 2077-1886 ;DOI: 10.1108/JEFAS-09-2021-0198

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18
Do IFRS convergence affects firm performance? Picturing Indian-listed manufacturing firms
Do IFRS convergence affects firm performance? Picturing Indian-listed manufacturing firms
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Do IFRS convergence affects firm performance? Picturing Indian-listed manufacturing firms

Rajagiri Management Journal, 2024-01, Vol.18 (1), p.82-94 [Peer Reviewed Journal]

Mukesh Nepal and Rajat Deb. This work is published under http://creativecommons.org/licences/by/4.0/legalcode (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 0972-9968 ;EISSN: 2633-0091 ;DOI: 10.1108/RAMJ-04-2022-0066

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19
Impact of competition and concentration on bank income smoothing in Central and Eastern European countries
Impact of competition and concentration on bank income smoothing in Central and Eastern European countries
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Impact of competition and concentration on bank income smoothing in Central and Eastern European countries

Journal of Economics, Finance and Administrative Science, 2024-01, Vol.29 (57), p.5-20 [Peer Reviewed Journal]

COPYRIGHT 2024 Universidad ESAN, Peru ;Albulena Shala, Peterson K. Ozili and Skender Ahmeti. This work is published under http://creativecommons.org/licences/by/4.0/legalcode (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2218-0648 ;ISSN: 2077-1886 ;EISSN: 2077-1886 ;DOI: 10.1108/JEFAS-11-2021-0250

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20
Theoretical exploration of executive compensation in state-owned enterprises
Theoretical exploration of executive compensation in state-owned enterprises
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Theoretical exploration of executive compensation in state-owned enterprises

China political economy, 2023-12, Vol.6 (1), p.44-59 [Peer Reviewed Journal]

Chi Zhang ;Chi Zhang. ;ISSN: 2516-1652 ;EISSN: 2516-1652 ;DOI: 10.1108/CPE-10-2023-0009

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