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Keywords: G3
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Journal Articles
Journal:
Asian Review of Accounting
Asian Review of Accounting 1–24.
Published: 10 November 2025
... Financial reporting quality Dividend payouts Institutional framework Banking system soundness G3 G23 G32 G38 O16 Our results contribute to theory in several ways. First, we refine signaling theory by demonstrating that dividends lose their informational value when alternative governance...
Journal Articles
Journal:
Asian Review of Accounting
Asian Review of Accounting (2025) 33 (2): 250–290.
Published: 24 September 2024
... 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 together in affecting expense...
Journal Articles
Journal:
Asian Review of Accounting
Asian Review of Accounting (2023) 31 (5): 680–711.
Published: 19 May 2023
... Africa and the Middle East from 2007 to 2016. Political connections Board diversity Ethnicity Value relevance Mauritius G3 G14 M14 M41 Several studies have examined the economic consequences of political connections in capital markets. Studies on political connections center...
