Asian Review of Accounting: Volume 30 Issue 5

Discussion of “local government turnover and capital structure: evidence from China”

Jingjing Li

This paper aims to identify and evaluate the limitations related to Xin et al. (2022). The discussant also provide suggestions for future research along this line.

Value relevance of book values, earnings, and future earnings: evidence by time, life cycle stage, and market uncertainty

Kriengkrai Boonlert-U-Thai, Philipp Schaberl

The purpose of this study is to investigate the role of book values, earnings, and future earnings in equity valuation by time, life cycle stage, and market uncertainty using…

Is auditor tolerant of earnings management in socially responsible firms? Evidence from China

Huy Viet Hoang, Son Tung Ha, Manh Linh Tran, Thi Thu Trang Nguyen

This study examines the effect of audit quality on earnings management to beat earnings targets among Chinese listed firms, taking into account the firms’ corporate social…

Corporate disclosures and financial distress in banks in India: the moderating role of competition

Shailesh Rastogi, Jagjeevan Kanoujiya

This study aims to determine the association of Transparency and Disclosure (TD) with financial distress (FID) while the competition (as Lerner Index) moderates the association…

Corporate social responsibility and firm market performance: the role of product market competition and firm life cycle

Redhwan Al-Dhamari, Bakr Al-Gamrh, Omar Al Farooque, Elaigwu Moses

This study empirically investigates the role of product market competition and mature-stage firm life cycle on the relation between corporate social responsibility (CSR) and…