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1-3 of 3
Keywords: G3
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Journal Articles
Do country institutions, banking system soundness and ownership structure influence the relationship between reporting quality and dividend payouts? Insights from Asian emerging markets
Available to Purchase
Journal:
Asian Review of Accounting
Asian Review of Accounting 1–24.
Published: 10 November 2025
... Limited 2025 Emerald Publishing Limited Licensed re-use rights only Financial reporting quality Dividend payouts Institutional framework Banking system soundness G3 G23 G32 G38 O16 The relationship between financial reporting quality (FRQ) and dividend policy is grounded...
Journal Articles
The impact of interaction between religion and legal environment on expense misclassification and real activities: international evidence
Available to Purchase
Journal:
Asian Review of Accounting
Asian Review of Accounting (2025) 33 (2): 250–290.
Published: 24 September 2024
... environment Classification shifting Real activities IFRS International evidence G3 M41 K42 Z12 There are variations in religious social norms and legal environments around the world. In this paper, we explore the role that varying religious social norms and legal environments play...
Journal Articles
Political connections, board ethnicity and value relevance in Mauritius
Available to Purchase
Journal:
Asian Review of Accounting
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...
