Asian Review of Accounting: Volume 5 Issue 1

An Empirical Investigation of Adoption Issues Relating to Activity‐Based Costing

Hieu Van Nguyen, Albie Brooks

This paper provides empirical evidence relating to the characteristics of firms adopting ABC compared to those not adopting ABC. The empirical evidence is based on responses…

Stability of Financial Ratios: A Study of Listed Companies in Singapore

Patricia M.S. Tan, Hian Chye Koh, Lay Chin Low

This study seeks to evaluate the stability of financial ratios across industry and over time. The sample comprises companies listed on the Stock Exchange of Singapore from 1980 to…

Determinants Of Highlights Statement Presentation In Singapore

Mohamed Azam Aziz, Theo Christopher, Atique Islam

This study examines the determinants of voluntary highlights statement presentation in Singapore from 1992 to 1994. Agency and Political Costs theories are used to formulate…

Examining Perceptions of Harmonisation The Case of Singapore and Malaysia

Peter Carlson

The stated goal of the IASC is to facilitate the harmonisation of financial reporting practices by encouraging nations to adopt its accounting standards. Whilst some views of…

Environmental Legislation and Environmental Disclosures: Some Evidence From New Zealand

Andrew J Lemon, Steven F Cahan

This paper examines the environmental disclosure decisions of New Zealand firms in response to political costs arising from the enactment of the Resource Management Act (RMA) in…

Impact Of Earnings Announcements On Changes In Investors' Beliefs: Evidence From The People's Republic Of China

Dennis Y. Chung

This study examines whether corporate earnings announcements affect investors' beliefs about future earnings using a sample of companies in the People's Republic of China…

A Multicampus Study of First Year Accounting: An Australian Study

Beverley Jackling, Roy Wigg

This study examines the performance of first year accounting students in a recently amalgamated tertiary institution which conducts a common accounting course across three…

International Comparisons of Social Disclosure: A Research Note

Rob Gray, Mohammad Javad

This short paper is focused around two important published papers in the international accounting and finance literature. These two papers (Cowen et al., 1987; and Maheshwari…