Purpose – The purpose of this paper is to empirically test the association between two ethnic groups: Bumiputera directors and Chinese directors, on the incidence of accounting conservatism. Design/methodology/approach – A panel data analysis of financial statement data was conducted for 300...

Purpose – The primary purpose of this paper is to investigate and ascertain the effects of integrative motivation on the willingness to participate in boycott activities. Design/methodology/approach – This paper uses a mail survey to examine the relationships among six constructs in a...