Asian Review of Accounting: Volume 26 Issue 4

Disclosure of corporate sustainability performance and firm performance in Asia

Najul Laskar, Santi Gopal Maji

The purpose of this paper is to examine the disclosure pattern of corporate sustainability (CS) and the influence of sustainability reporting on firm performance of four countries…

Does board gender diversity affect the transparency of corporate political disclosure?

D.G. DeBoskey, Yan Luo, Jeff Wang

The purpose of this paper is to examine the influence of board gender diversity on the transparency of corporate political disclosure (CPD).

Factors affecting the development of accounting practices in Jordan: an institutional perspective

Yasean Tahat, Mohamed A. Omran, Naser M. AbuGhazaleh

Based on the institutional theory, the purpose of this paper is to examine institutional factors that affect the development of accounting practices in Jordan.

International financial reporting standards and conservatism in the Association of Southeast Asian Nations countries: Evidence from Jurisdiction Corruption Index

Marziana Madah Marzuki, Effiezal Aswadi Abdul Wahab

The purpose of this paper is to investigate whether the convergence of IFRS in ASEAN countries resulted in an improvement in financial-reporting quality, and in particular with…

Client importance, bank risk, and systemic risk

Li Li, Mary Ma, Victor Song

The purpose of this paper is to investigate the effects of audit client importance on future bank risk and systemic risk in US-listed commercial banks.

Does lifting the objective-price constraint in revenue recognition increase the value relevance of earnings and revenue?

Hung-Yuan Lu, Sophia Wang

This paper examines how managerial discretion and judgment in revenue recognition affect earnings and revenue value relevance. Specifically, the purpose of this paper is to assess…

Securitizations and accounting restatements

Haiping Wang, Jing Zhang

The purpose of this paper is to establish a direct link between securitizations and accrual-based earnings management by investigating whether financial statements in the periods…