Journal of Asia Business Studies: Volume 6 Issue 1

Corporate governance and the timeliness of financial reporting: a comparative study of the People's Republic of China, the USA and the European Union

Robert W. McGee, Xiaoli Yuan

Timeliness of financial reporting is one of the attributes of good corporate governance identified by the OECD and World Bank. Shareholders and other stakeholders need information…

The voluntary disclosure of internet financial reporting (IFR) in an emerging economy: a case of digital Bangladesh

Mohammad Nurunnabi, Monirul Alam Hossain

The present study seeks to paint the current state of voluntary disclosure of internet financial reporting (IFR) in Bangladesh as an example of an emerging economy and to…

Mediating effects of funding strategies and profit maximization: Indian non‐banking finance sector

G. Thiyagarajan, A. Arulraj

The mobilization of funds was severely affected with the linking of their funds mobilization to their internal owned funds. Therefore, the purpose of the study is to identify the…

Accounting outsourcing practices in Malaysia

Ruhanita Maelah, Aini Aman, Rozita Amirruddin, Sofiah, Auzair, Noradiva Hamzah

Firms in Malaysia are in an enviable position in view of Malaysia's standing as a leading outsourcing hub in the region. Despite that, little is known about the accounting…

Dividend policy in Indonesia: survey evidence from executives

H. Kent Baker, Gary E. Powell

This study aims to survey managers of dividend‐paying firms listed on the Indonesian Stock Exchange (IDX) to learn their views about the factors influencing dividend policy…

An exploratory study of a risk neutral pricing model of accumulators

Thomas Kwong, Daisy Fok, Kern Kwong, Lillian Fok

Accumulators are cutting‐edge stock derivative investments that have been the subject of much controversy in Hong Kong over the past year. Accumulators are exotic options composed…

Editorial

Lee J. Yao

2011 Awards for Excellence