Asian Review of Accounting: Volume 31 Issue 2

Use of visuals in sustainability reporting by New Zealand Stock Exchange (NZX) listed companies: an impression management perspective

Mahmood Ahmed Momin, Zahir Uddin Ahmed, Renhe Liu

The purpose of this research is to investigate the use of visuals in communicating symbolic sustainability information by the New Zealand Stock Exchange (NZX) listed companies…

The interactive impact of tax avoidance and tax risk on the firm value: new evidence in the Tunisian context

Mouna Guedrib, Ghazi Marouani

The purpose of this study is to examine the interactive impact of tax avoidance and tax risk on the firm value.

The moderating impact of auditor industry specialisation on the relationship between fair value disclosure and audit fees: empirical evidence from Jordan

Esraa Esam Alharasis, Maria Prokofieva, Colin Clark

This paper investigates the application of the product differentiation and shared efficiency approaches to understand the impact of the auditor industry specialisation (IS) on…

Financial reporting, debt covenants and convertible debts

Chee Kwong Lau

This study proposes an alternative perspective on why firms issue convertible debt, to supplement the largely theoretical motives identified in the existing literature. It…

Unionization and employee welfare: a theoretical investigation using earnings management

Guoyu Lin, Anna Bergman Brown, Eric Lin, Chunhao Xu

Unionization is generally thought to improve employee welfare through higher compensation and benefits. However, managers of unionized firms have incentives to manage earnings…

An analysis of the positive effect of real earnings management on financial performance

Hyoung Joo Lim, Dafydd Mali

REM models infer abnormal levels of cashflow from operations (AbCFO), selling, general and admin (AbSGA) and production expenses (AbProd) are opportunistic, based on the…

Bank competition and SMEs access to finance in India: evidence from World Bank Enterprise Survey

Bijoy Rakshit, Samaresh Bardhan

The primary purpose of this study is to investigate the effects of bank competition on SMEs' access to finance in selected Indian states. Using 9,281 firm-level observations from…