Asian Review of Accounting: Volume 30 Issue 4

Negative goodwill and postmerger operating performance: evidence from Japan

Yoshiaki Amano

This study examines the relation between negative goodwill (NGW) and operating performance after mergers and acquisitions (M&A).

Do industry specialist auditors enhance accounting quality in the EU? Evidence from the pre-IFRS and mandatory post-IFRS periods

Dennis M. Lopez, Michael A. Schuldt, Jose G. Vega

The purpose of this study is to examine the association between auditor industry specialization and accounting quality in the European Union (EU).

Continuing professional education and audit quality: evidence from an emerging market

Murat Ocak, Serdar Ozkan, Gökberk Can

In this paper, the authors examine the association between the amount of continuing professional education (CPE) hours per staff and audit quality in terms of discretionary…

Impact of banking relationships and ownership concentration on corporate cash holdings in India

Vedika Saxena, Seshadev Sahoo

This study aims to investigate the impact of banking relationships and ownership concentration on corporate cash holdings (CCH) in 333 Indian micro, small and medium-sized…

The association between public pension fund characteristics and pension accounting choices

Guoquan Xu, Fang-Chun Liu, Hsiao-Tang Hsu, Jerry Lin

The choice of accounting methods is critical in measuring the performance and sustainability of a public defined benefit pension (DBP) plan, and such measurement has an impact on…

Impact of MD&A sentiment on corporate investment in developing economies: Chinese evidence

Elena Fedorova, Pavel Drogovoz, Alexandr Nevredinov, Polina Kazinina, Cai Qitan

The goal of the study is to examine the effects of management discussion and analysis (MD&A) sentiment in public companies' annual reports on corporate investment incentives in…

Joint board management meetings and earnings management

Dian Agustia, Iman Harymawan, Mohammad Nasih, John Nowland

Joint board management meetings bring boards of directors and top management teams together to share information and discuss company matters. The authors investigate whether these…

Ex-auditor executives and investment efficiency: evidence from Indonesia

Agnes Aurora Ngelo, Iman Harymawan, Mohammad Nasih

This study aims to examine the relationship between the presence of ex-auditor chief executive officers (CEOs) and ex-auditor chief financial officers (CFOs) with the company's…

Principles-based versus rules-based: accounting standards precision and financial restatements in China

Shungen Luo, Fei Song

This study tests the effect of accounting standards precision on financial restatements and the influence of accounting standards precision on different types of restatements…

Financially distressed firms' earnings management behavior: does audit partners' industry expertise matter?

Yu-Shan Chang, Li-Lin (Sunny) Liu, Dana A. Forgione

The purpose of this paper is to examine whether firms use different earnings management approaches when facing financial difficulties and the effects of industry-specialist…