Asian Review of Accounting: Volume 32 Issue 2

The functional background of the compensation committee chair: the choice and weight of performance measures in CEO compensation

Rachana Kalelkar, Emeka Nwaeze

The authors analyze the association between the functional background of the compensation committee chair and CEO compensation. The analysis is motivated by the continuing debate…

Changes in accounting estimates during the COVID-19 pandemic in the USA

Valerie Li, Yan Luo

The authors investigate how managers adapt their financial reporting and disclosure practices in response to the COVID-19 pandemic through changes in accounting estimates (CAEs).

Shrinking the capital costs and beta risk impediments through ESG: study of an emerging market

Santushti Gupta, Divya Aggarwal

This study aims to empirically examine environment, social, and governance (ESG) as an effective strategy to reduce major impediments for a corporation in the form of costs of…

Energy hedging and annual report readability

Thomas Kim, Li Sun

Using a sample of oil and gas firms in the USA, the study examines the relation between the presence of hedging and annual report readability.

Listing on environmental, social and governance index and financial distress: does the difference-in-differences matter?

Kuldeep Singh

Environmental, social and governance (ESG) issues have become the cornerstone of investment decisions in firms today. With that, publicly traded ESG indices (like the BSE ESG 100…

Temporal changes of compassion in accounting and business students in an English course: a longitudinal study in higher education

Arash Arianpoor, Elham Yazdanmehr, Majid Elahi Shirvan

To measure the dynamic features of compassion as an emotional and behavioral construct, the present research used a univariate latent growth modeling (LGM) approach within the…

Discussion of “the functional background of the compensation committee chair: the choice and weight of performance measures in CEO compensation”

Stephen Gong

Nwaeze and Kalelkar (2023) examine the association between the functional background of the compensation committee chair (CC chair) and CEO compensation using S&P 500 firms from…

Factors that affect the application of integrated report in listed companies in Vietnam

Anh Thi Kim Vu, Ngoc Thi Bui, Du Thi Tran

This study aims to apply the theory of planned behavior, the theory of stakeholders, the theory of technology acceptance to evaluate the factors that affect the application of…