Asian Review of Accounting: Volume 11 Issue 2

Use of controllable non‐operating items as a means to manage earnings in Korea

Soon Suk Yoon, Gary Miller

This study empirically examined how prevalent earnings management practices are among Korean firms during the period 1994 and 1997. Specifically, this study focuses on the use of…

Indonesia's public sector reforms and the role of an equalisation formula: Legitimation, authority or obfuscation?

Mary A. Kaidonis, Lee C. Moerman

This paper looks at a resource allocation technique used in the public sector reforms of Indonesia, a developing country, which involves decentralisation of fiscal…

Accounting earnings, book values and share prices in Malaysia

Scott Pirie, Malcolm Smith

The study aims to understand how published accounting information relates to share prices in a developed market in Asia, outside Japan. More specifically, the study aims to extend…

A theory of reasoned action model of accounting students' learning processes and learning strategies

P.A. Addison, Tungshan Chou

Fishbein and Ajzen's 1975 Theory of Reasoned Action (TRA), updated by Ajzen and Fishbein in 1980, is advanced in this paper as an appropriate theory for measuring student's…

Non‐response bias in the use of annual financial reports

Chyi Woan Tan, Ross Taplin, Phil Hancock, Greg Tower

Non‐response bias is rarely explored in business research utilising annual reports. Such studies may reach incorrect conclusions in instances where there are systematic…