Accounting Research Journal: Volume 34 Issue 6

Editorial

Reza Monem

Governance and sustainability in Southeast Asia

Mi Tran, Eshani Beddewela, Collins G. Ntim

This paper aims to examine the relationship between a diverse set of corporate governance (CG) mechanisms and corporate sustainability disclosure (CSD) in Southeast Asian…

The public-private partnership valuation paradox

Stephen Gray, Jason Hall, Grant Pollard, Damien Cannavan

In the context of public-private partnerships (PPPs), it has been argued that the standard valuation framework produces a paradox whereby government appears to be made better off…

Corporate governance, CEO turnover and say on pay votes

Ayishat Omar, Alex P. Tang, Yu Cong

The purpose of this study is to investigate how compensation committee structure or characteristic impacts say on pay (SOP) voting dissent and the impact of SOP dissent on chief…

Do high-quality standards ensure higher accounting quality? A study in India

Manish Bansal, Ashish Garg

The study aims to investigate the impact of International Financial Reporting Standards (IFRS)-converged standards (Indian Accounting Standards (INAS)) on the accounting quality…

Impact of multi-industry directorship on firm performance: a study with reference to India

Malaya Ranjan Mohapatra, Chandra Sekhar Mishra

This study aims to reconcile the contradictory findings of multiple directorships (MD) and its impact on firm performance. The present work incorporates the industry experience of…

Institutional pressures, environmental management practices, firm characteristics and environmental performance

Juma Bananuka, Lasuli Bakalikwira, Patience Nuwagaba, Zainabu Tumwebaze

The purpose of this paper is twofold: to establish the contribution of institutional pressures, environmental management practices and firm characteristics to environmental…

The influence of ERP systems on organizational aspects of accounting: case studies in Portuguese companies

José Luís Martins, Carlos Santos

This paper aims to investigate the changes caused by the use of the enterprise resource planning (ERP) systems in the accounting of organizations at different levels…