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Keywords: Banking industry
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Journal Articles
Journal:
Asian Review of Accounting
Asian Review of Accounting 1–14.
Published: 25 May 2026
... investors. Originality/value We highlight the importance of sustainability development for investors in bank industry in ASEAN. The effect of investor attention and ESG performance can be described by several related theories, especially Traditional Financial Theory (TRF) and Stakeholder Theory...
Journal Articles
Journal:
Asian Review of Accounting
Asian Review of Accounting (2024) 32 (5): 841–861.
Published: 10 May 2024
..., the study fills a research gap by exploring ACD in the banking industry. A key aspect of this study is its exploration of the determinants of ACD, explicitly emphasizing how board composition is likely to influence ACD. Although accounting researchers have devoted significant attention to ACD in recent...
