Asian Journal of Accounting Research: Volume 9 Issue 2 , Open Access

The moderating role of board diversity on the relationship between ownership structure and real earnings management

Aklima Akter, Wan Fadzilah Wan Yusoff, Mohamad Ali Abdul-Hamid

This study aims to see the moderating effect of board diversity on the relationship between ownership structure and real earnings management.

Risk Management practices and potential fraudulent financial reporting: evidence from Malaysia

Marziana Madah Marzuki, Wan Zurina Nik Abdul Majid, Hatinah Abu Bakar, Effiezal Aswadi Abdul Wahab, Zuraidah Mohd Sanusi

This paper investigates the relationship between risk management practices and potential fraudulent financial reporting in Malaysia by considering recent regulatory reforms of the…

Assessing the asymmetric cost behavior in China

Yuxin Shan, Vernon J. Richardson, Peng Cheng

A country’s institutional environment influences every facet of its business. This paper aims to identify institutional factors (state ownership, government attention on…

The effect of MD&A disclosures on corporate performance: a panel quantile regression analysis

Vijay Singh, Himani Singla

The study aims to examine how the information disclosed by the managers in the management discussion and analysis (MD&A) reports varies at the different levels of corporate…

Earnings management with the absence of income tax avoidance motivation: evidence from pre-, during, and post- global financial crisis

Osama Atayah, Hazem Marashdeh, Allam Hamdan

This study aims to examines both accrual and real-based earnings management (EM) behavior of listed corporations in tax-free countries during different economic situations. It…

Decarbonization and the obstacles to carbon credit accounting disclosure in financial statement reports: the case of UAE

Lilian Gheyathaldin Salih

This study investigated the visibility of carbon emissions allowances accounting in the financial reports of 32 clean development mechanism (CDM) projects in the UAE to uncover…