Purpose – Managers may “creatively” choose accounting methods in order to smooth income figures. Using a sample of 1,094 transportation firm‐year observations before and throughout the global financial crisis (GFC) period of 2006‐2009 in seven Asian countries, the purpose of this study...

Purpose – The purpose of this study is to determine how Western business practitioners, specifically Australian accounting professionals, identify with the Chinese value concept of guanxi and the impact of their perceptions of guanxi on their ethical decision-making. This objective is...

Purpose –The purpose of this study is to determine how Western business practitioners, specifically Australian accounting professionals, identify with the Chinese value concept of guanxi and the impact of their perceptions of guanxi on their ethical decision-making. This objective is...

Purpose – Managers may “creatively” choose accounting methods in order to smooth income figures. Using a sample of 1,094 transportation firm-year observations before and throughout the global financial crisis (GFC) period of 2006-2009 in seven Asian countries, the purpose of this study is...