Asian Review of Accounting: Volume 29 Issue 4

Media coverage and financial restatements: evidence from China

Radwan Hussien Alkebsee, Ahsan Habib

Drawing on the premise that the media play a vital corporate governance role, this paper aims to investigate the association between media coverage and financial report…

The usefulness of IFRS-compliant reports: perceptions of Sri Lankan investors and lenders

Saman Bandara, Michael Falta

This paper aims to examine differential perceptions of lenders and investors on (1) the use, perceived usefulness, importance and adequacy of annual reports, (2) the importance of…

Does disclosure of earnings forecasts regulation affect the valuation of IPOs? Evidence from an emerging country

Chui Zi Ong, Rasidah Mohd-Rashid, Waqas Mehmood, Ahmad Hakimi Tajuddin

This paper aimed to explore the effect of a regulatory change pertaining to earnings forecasts disclosure from a mandatory to a voluntary regime on the valuation of Malaysian…

Risk, competition, efficiency and its interrelationships: evidence from the Chinese banking industry

Yong Tan, Vincent Charles, Doha Belimam, Shabbir Dastgir

This study investigates the interrelationships between efficiency, competition and risk in the Chinese banking industry.