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Purpose The purpose of this paper is to examine the relationship between accounting conservatism, corporate governance and political connection in listed firms in Malaysia where political influence plays a significant role in the capital market and in many business dealings....
Persistent link: https://www.econbiz.de/10014675974
Prior studies on accounting and its environment that included culture as an explanatory variable have limitations because of their failure to operationalize it properly. The purpose of this study is to apply two of Hofstede's cultural value dimensions as alternative measures to represent...
Persistent link: https://www.econbiz.de/10014676182
Purpose – The purpose of this paper is to assess the financial disclosure vis‐á‐vis economic reality of research and development (R&D) expensed by Australian firms under the pre‐2005 Australian generally accepted accounting principles (A‐GAAP) regime via the lens of...
Persistent link: https://www.econbiz.de/10014676603
Purpose The purpose of this paper is to examine the determinants of accounting policy choices under International Accounting Standards (IASs) of listed firms in South Asia. Design/methodology/approach We selected three IASs-based accounting policy choices from 369 listed companies in India,...
Persistent link: https://www.econbiz.de/10014676666
Purpose: This study aims to examine the impact of board female participation on Australian firms’ innovation. Design/methodology/approach: Data are from the 500 largest Australian Securities Exchange (ASX)-listed companies for 2004–2015. Measures of innovation concern input (research and...
Persistent link: https://www.econbiz.de/10012411589