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1-5 of 5
Keywords: Leverage
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Journal Articles
Journal:
Asian Journal of Accounting Research
Asian Journal of Accounting Research (2026) 11 (2): 150–165.
Published: 13 October 2025
...Aparna Bhatia; Pooja Kumari Purpose Drawing on agency theory, this study sheds light on the moderating impact of corporate governance (CG) mechanism on the leverage and performance nexus in the context of Indian firms. Design/methodology/approach The analysis is carried out on Business Today...
Journal Articles
Journal:
Asian Journal of Accounting Research
Asian Journal of Accounting Research (2024) 9 (4): 378–398.
Published: 17 July 2024
... estimation procedures to analyze listed firms in Malaysia from 2013 to 2017. Findings The results reveal that chair-CEO generational difference is negatively associated with leverage. The evidence suggests that substantial age gaps between the chair and CEO precipitate cognitive conflicts, which lead...
Journal Articles
Journal:
Asian Journal of Accounting Research
Asian Journal of Accounting Research (2024) 9 (1): 78–93.
Published: 08 January 2024
...Hind Muhtaseb; Veronica Paz; Geoffrey Tickell; Mukesh Chaudhry Purpose This study explores the relationship between leverage and earnings management in the context of Palestinian-listed companies, while also investigating whether audit industry specialization influences this relationship...
Includes: Supplementary data
Journal Articles
Journal:
Asian Journal of Accounting Research
Asian Journal of Accounting Research (2023) 8 (3): 236–249.
Published: 05 December 2022
... in emerging economies. India being a prominent emerging economy is an ideal candidate for the analysis. Design/methodology/approach The study utilizes three leverage ratios in an extended market index, BSE500, for the period 2015–2021. The ratios considered are short-term leverage ratio (STLR), long-term...
Journal Articles
Journal:
Asian Journal of Accounting Research
Asian Journal of Accounting Research (2021) 6 (2): 152–164.
Published: 04 December 2020
... registered in the Indonesia Stock Exchange from 2015 to 2019. The sample after the purposive sampling technique being applied consisted of 33 companies. The data were analyzed using logistic regression performed in the statistical analysis software, SPSS 24.0. Findings The results indicated that leverage...
