Asian Review of Accounting: Volume 16 Issue 1

What lies beneath? Financial reporting and corporate governance in Australian banks

Anne Abraham, Hemant Deo, Helen Irvine

This paper aims to focus on a number of unexpected disclosures by major Australian banks, to highlight the subjectivity of financial reports and their failure to present an…

Public private partnerships: an exploratory study in health care

Nick Sciulli

Public private partnerships (PPPs) are a relatively new policy that some governments now use to secure infrastructure assets. The objective of this paper is to document the…

Implementation of activity based costing in Malaysia: A case study of two companies

Jamaliah Abdul Majid, Maliah Sulaiman

The study aims to document and highlight the problems and benefits of implementing activity‐based costing (ABC) in two companies in Malaysia.

Corporate governance determinants on Australian resource companies' financial instrument disclosure practices

Grantley Taylor, Greg Tower, Mitchell Van Der Zahn, John Neilson

This paper seeks to investigate the corporate governance determinants of financial instrument disclosure (FID) practices of Australian listed resource firms in their annual…

The efficiency and profitability effects of China's modern enterprise restructuring programme

Gongmeng Chen, Michael Firth, Wei Wei Zhang

In the mid‐1990s, China introduced the Modern Enterprise System (MES) to selected state‐owned enterprises (SOE). The paper aims to examine whether this reform led to improved…