Asian Review of Accounting: Volume 23 Issue 2

The effect of financial factors on firms’ financial and tax reporting decisions

Yunsung Koh, Hyun-Ah Lee

The purpose of this paper is to investigate the effect of financial factors on firms’ financial and tax reporting decisions. Firms often face the difficulties of accomplishing…

Corporate disclosure and financing arrangements: Evidence from syndicated loans in emerging markets

Iftekhar Hasan, Liang Song, Meisong Zhan, Peng Zhang, Zhaoguo Zhang

– The purpose of this paper is to explore how firms’ disclosure standards influence the syndicated loan market, with an emphasis on loan syndicate structure and composition.

The impact of social and environmental information on managers’ decisions: Experimental evidence from Indonesia

Afdal Madein, Mahfud Sholihin

– The purpose of this paper is to examine whether managers consider social and environmental information in evaluating projects.

Do problem directors affect firm operating performance?

Md. Borhan Uddin Bhuiyan

The purpose of this paper is to examine empirically the consequences of having problem directors on the board with respect to operating performance. Problem directors are…

Reporting on sustainability by Australian councils – a communication perspective

Belinda Rachael Williams

The purpose of this paper is to provide an understanding of the role of communication in the sustainability reporting process within Australian local councils. The study focuses…