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Journal Articles
Asian Review of Accounting (2023) 31 (5): 680–711.
Published: 19 May 2023
... market and corporate governance; diversity on the board of directors. Therefore, the study extends to the political connections and board diversity literature. Political connections Board diversity Ethnicity Value relevance Mauritius G3 G14 M14 M41 Several studies have examined...
Journal Articles
Journal Articles
Asian Review of Accounting (2023) 31 (1): 131–152.
Published: 07 November 2022
... Capital structure Institutional environment F65 G14 G32 We use leverage ratio to represents capital structure. For investing whether the different types of loan may be affected by turnover in various degree, we set independent variables in three types of leverage ratio, including...
Journal Articles
Asian Review of Accounting (2021) 29 (3): 332–361.
Published: 29 June 2021
... Managerial insider trading Market efficiency G14 G17 G18 K22 Extant research strongly suggests that insider trading conveys relevant information about stock prices; however, there is no clear evidence on the channels used to transmit the information to market participants, especially when most...
Journal Articles
Asian Review of Accounting (2021) 29 (2): 192–226.
Published: 18 February 2021
... Emerald Publishing Limited 2021 Emerald Publishing Limited Licensed re-use rights only Managerial ability Tone management Tone informativeness Career concerns Earnings press releases G14 G17 J50 J53 M40 Managers care about how their ability is perceived by the labor market...
Journal Articles
Asian Review of Accounting (2021) 29 (2): 227–250.
Published: 11 February 2021
... 09 01 2021 23 01 2021 © Emerald Publishing Limited 2021 Emerald Publishing Limited Licensed re-use rights only Broad bond rating change Borderline companies Bond rating Annual report readability D23 G14 G38 M12 Using a large panel sample with 11,767 firm-year...
Journal Articles

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