Pacific Accounting Review: Volume 30 Issue 1

Evidence on the usefulness of management accounting systems in integrated manufacturing environment

Kamisah Ismail, Che Ruhana Isa, Lokman Mia

This paper aims to report the results of a study investigating the mediating role of managerial use of management accounting system (MAS) information in the relationship between…

Banks’ lending behaviour under repressed financial regulatory environment: In the context of Myanmar

Sandar Win

Regulatory authorities in Myanmar are increasing banks’ independence in providing loans to facilitate better financial resource allocations. On the other hand, not only in the USA…

Critical success factors in managing sustainable indigenous businesses in Australia

Kerry Bodle, Mark Brimble, Scott Weaven, Lorelle Frazer, Levon Blue

The purpose of this paper is to investigate success factors pertinent to the management of Indigenous businesses through the identification of points of intervention at the…

DuPont analysis and dividend policy: empirical evidence from Malaysia

Samuel Jebaraj Benjamin, Zulkifflee Bin Mohamed, M. Srikamaladevi Marathamuthu

The purpose of this paper is to investigate the informativeness of asset turnover (ATO) and profit margin (PM) of the DuPont analysis in explaining dividend policy.

Land under roads and the power of politic

Hassan Mohamed Abdalla Elhawary

The purpose of this paper is to answer the following questions: What are the theoretical and practical antecedents for recognising land under roads (LUR) as an asset in local…

Does mandated independence improve firm performance? Evidence from New Zealand

Michelle Li, Helen Roberts

This paper aims to examine the relationship between board independence and firm performance for publicly listed New Zealand (NZ) firms over the period 2004-2016.

Enhancing performance by disclosing more: some evidence from Japanese companies

Sriyalatha Kumarasinghe, Mitchell Will, Yasuo Hoshino

The purpose of this study is to investigate the value relevance of corporate social responsibility disclosures (CSRDs) in English language annual reports in Japanese companies…