Asian Review of Accounting: Volume 29 Issue 3

Environmental disclosure and firm efficiency: a study of Pakistani firms

Imad Rahim

The purpose of this paper is to examine the effect of environmental disclosure on firm efficiency of the listed firms in Pakistan.

Do socially responsible firms always disclose high-quality earnings? Evidence from an emerging socialist economy

Hung Ngoc Dang, Khanh Hoang, Van Thuy Vu, Linh Van Nguyen

This paper aims to investigate the linkage between corporate social responsibility (CSR) and earnings quality (EQ) in the context of Vietnam, an Asian emerging economy…

Does annual report readability explain the accrual anomaly?

Ming Liu, Zhefeng Liu

The purpose of the study is to investigate the possible role of annual report readability in accrual anomaly, shedding light on why investors fail to incorporate accruals…

The information content of managerial insider trading: evidence from analyst forecasts

Omar Esqueda, Thanh Ngo, Daphne Wang

This paper examines the effect of managerial insider trading on analyst forecast accuracy, dispersion and bias. Specifically, the authors test whether insider-trading information…

The effect of political connections on firm performance: evidence from Egypt

Aref M. Eissa, Yasser Eliwa

This paper examines the effect of political connections (PCs) on firms' profitability and market value in the Egyptian market after the uprising of 2013.

Non-GAAP earnings quality in firms with data breach incident

Dongfang Nie, Chunhao Xu

After the massive data breach incident in 2017, Equifax voluntarily disclosed non-GAAP earnings that beat earnings targets by eliminating breach-related charges and used non-GAAP…

Principles-based accounting standards and the timeliness of annual reports: evidence from China

Fei Song, Jianan Zhou

This paper addresses the role of principles-based accounting standards as a potential mechanism for reducing firms' time delay of annual reporting disclosure while improving the…

CEO pulchronomics and appearance discrimination

Jung Yeun (June) Kim, Linna Shi, Nan Zhou

Pulchronomics studies the economics of beauty. The purpose of this paper is to research CEO pulchronomics by examining whether a beauty premium exists in CEO compensation and…

Business strategy, intellectual capital, firm performance, and bankruptcy risk: evidence from Oman's non-financial sector companies

Tamanna Dalwai, Mahdi Salehi

This research examines the influence of business strategy and intellectual capital on firm performance and bankruptcy risk of Oman's non-financial sector companies.