Asian Review of Accounting: Volume 23 Issue 1

Voluntary accounting changes and post-earnings announcement drift

Yi-Ching Chen, Tawei Wang, Jia-Lang Seng

The purpose of this paper is to investigate the relation between voluntary accounting changes (VACs) and post-earnings announcement drift. In addition, the authors examine how…

Political competition and environmental reporting: Evidence from New Zealand local governments

Monir Zaman Mir, Bikram Chatterjee, Ross Taplin

– The purpose of this paper is to investigate the relationship between “political competition” and “environmental reporting” by New Zealand local governments.

Corporate governance and quality of forward-looking information: Evidence from the Chinese stock market

Wen Qu, Mong Shan Ee, Li Liu, Victoria Wise, Peter Carey

The purpose of this paper is to investigate the association between corporate governance mechanisms and quality of forward-looking information in the Chinese stock market which…

A tale of two cohorts: identifying differences in group work perceptions

Maria Prokofieva, Beverley Jackling, Riccardo Natoli

The purpose of this paper is to investigate group work perceptions of international and domestic accounting students. Although prior studies have demonstrated differences between…

Sarbanes-Oxley: changes in risk premium and return volatility

Jose G Vega, Jan Smolarski, Haiyan Zhou

The purpose of this paper is to examine if the enactment of Sarbanes-Oxley (SOX) resulted in lower risk premium and return volatility in the US stock markets. The paper examines…