Search Results - "AJAR (Asian Journal of Accounting Research) (Online)"

Resilience of commercial banks of Bangladesh to the shocks caused by COVID-19 pandemic: an application of MCDM-based approaches by Ghosh, Ratan, Saima, Farjana Nur

“…PurposeThe purpose of this study is to analyze and forecast the financial sustainability and resilience of commercial banks of Bangladesh in response to the…”
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The effect of internal control on earnings response coefficient by Liu, Zhiqiang, Saidin, Saidatunur Fauzi, Osman, Mohammad Noor Hisham

“…Purpose The purpose of this paper is to investigate the effect of internal control (IC) on earnings quality from the perspective of the capital market…”
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ESG rating disagreements and stock price crash risk: can distraction, regional digital economy and corporate intelligence maturity play important roles? by Li, Yiyuan

“…Purpose ESG issues are gaining increasing attention from investors, but the environmental, social and governance (ESG) rating disagreement caused by different…”
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How social pressure anomie influences shadow accounting functions: the role of voluntary disclosure development in Iran by Zamanianfar, Leila, Abdoli, Mohammadreza

“…Purpose This article aims to contribute to the accounting knowledge literature by presenting the framework of shadow accounting functions (SAF) and…”
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The direct effect of the international standard on auditing – 701 requirements on audit profession concerning the reimbursement costs: case study of Jordanian finance industry by Alharasis, Esraa Esam

“…Purpose The objective of this study is to present novel evidence regarding the impact of the Key Audit Matters (KAM) disclosure requirements of International…”
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Does audit committee composition influence firm performance? Evidence from the top NSE-listed non-financial companies of India by Singhania, Abhisheck Kumar, Panda, Nagari Mohan

“…Purpose This study aims to examine the influence of Audit Committee (AC) composition on Firm Performance (FP) by measuring AC composition (ACC) with a…”
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The effect of good corporate governance mechanism and corporate social responsibility on financial performance with earnings management as mediating variable by Mahrani, Mayang, Soewarno, Noorlailie

“…Purpose The purpose of this paper is to determine the direct influence of the mechanism of good corporate governance (GCG) and corporate social responsibility…”
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The effect of MD A disclosures on corporate performance: a panel quantile regression analysis by Vijay Singh, Himani Singla

“…Purpose – The study aims to examine how the information disclosed by the managers in the management discussion and analysis (MD&A) reports varies at the…”
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Capturing the impact of accounting and regulatory variables on stock prices of banks – an empirical study of Indian banks in panel data modeling by Sharma, Sudhi, Bhardwaj, Indira, Kishore, Kamal

“…PurposeAnalysts expect reduced bank earnings as a result of the impact of the increase in bad loans. Banks have strategically created high provision coverage…”
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Resilience of Islamic cryptocurrency markets to Covid-19 shocks and the Federal Reserve policy by Mnif, Emna, Jarboui, Anis

“…PurposeAfter the COVID-19 outbreak, the Federal Reserve has undertaken several monetary policies to alleviate the pandemic consequences on the stock markets…”
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Auditor industry expertise and external audit prices: empirical evidence from Amman Stock Exchange-listed companies by Alharasis, Esraa Esam, Alidarous, Manal, Jamaani, Fouad

“…PurposeThis study aims to examine the relationship between auditor industry specialization (IS) and audit fees.Design/methodology/approachThe authors utilize…”
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Behavioural errors and stock market investment decisions: recent evidence from Pakistan by Rashid, Kashif, Tariq, Yasir Bin, Rehman, Mamoon Ur

“…PurposeThis study examines the role of behavioural factors, such as confidence, optimism, pessimism and rational expectation, in affecting investment decisions…”
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Effect of intellectual capital disclosure on cost of equity capital: a study on Indian companies by Mondal, Amitava, Ghosh, Chiranjit

“…PurposeThe impact of the intellectual capital disclosure (ICD) on the cost of equity capital (COEC) is not well established in the aspect of the Indian…”
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The effect of enterprise risk management (ERM) on firm value in manufacturing companies listed on Indonesian Stock Exchange year 2010-2013 by Iswajuni, Iswajuni, Manasikana, Arina, Soetedjo, Soegeng

“…Purpose The purpose of this paper is to identify the effect of enterprise risk management (ERM) with firm size, ROA and managerial ownership as control…”
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Corporate governance, internal audit quality and financial reporting quality of financial institutions by Kaawaase, Twaha Kigongo, Nairuba, Catherine, Akankunda, Brendah, Bananuka, Juma

“…PurposeThe purpose of this study is to establish the relationship between corporate governance attributes (board expertise, board independence and board role…”
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Impacts of corporate announcements on stock returns during the global pandemic: evidence from the Indian stock market by Pandey, Dharen Kumar, Kumari, Vineeta, Tiwari, Brajesh Kumar

“…PurposeThe authors examine the impacts of corporate announcements on stock returns during the pandemic stress.Design/methodology/approachThe authors employ the…”
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Does privatization of public sector banks affect stock prices? An event study approach on the Indian banking sector stocks by Rai, Varun Kumar, Pandey, Dharen Kumar

“…PurposeWith a sample of 22 banks, this study examines the significance of the news contents about the privatization of two public sector banks in India. New…”
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Agency costs, board structure and institutional investors: case of India by Chaudhary, Pankaj

“…PurposeThe author examines the role of board structure and institutional investors in dealing with the agency issues for the Indian firms by taking the data of…”
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Profitability vs Poverty alleviation: has banking logic influences Islamic microfinance institutions? by Tamanni, Luqyan, Haji Besar, Mohd Hairul Azrin

“…Purpose The purpose of this paper is to shed some lights on the process of mission drifting or abandoning poverty objective by Islamic microfinance…”
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Real earnings management and stock returns: moderating role of cross-sectional effects by Bansal, Manish, Ali, Asgar, Choudhary, Bhawna

“…PurposeThe study aims at investigating the impact of real earnings management (REM) on the cross-sectional stock return after considering the moderating role…”
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