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Keywords: L25
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Journal Articles
Journal:
Asian Review of Accounting
Asian Review of Accounting (2025) 33 (4): 650–677.
Published: 22 January 2025
... cash and income, external financial support, or lenient borrowing, with little prospect for turnaround. G32 G34 D22 L25 Corporate governance Zombie companies Governance index Agency theory © Emerald Publishing Limited 2025 Emerald Publishing Limited Licensed re-use rights...
Journal Articles
Journal:
Asian Review of Accounting
Asian Review of Accounting (2025) 33 (2): 386–407.
Published: 26 November 2024
... G32 G34 L25 Insurance companies must implement proper risk management to maintain the stability and continuity of operations, as stated in Financial Services Authority Circular Letter Number 8/SEOJK.05/2021. Public access to risk information is crucial for stakeholders as it demonstrates...
Journal Articles
Journal:
Asian Review of Accounting
Asian Review of Accounting (2025) 33 (2): 341–366.
Published: 11 November 2024
... 12 2023 01 05 2024 25 06 2024 23 07 2024 © Emerald Publishing Limited 2024 Emerald Publishing Limited Licensed re-use rights only Sharia-compliant firm Non-sharia-compliant firm Profitability Board of directors Resource dependence theory L25 G34 G41...
Journal Articles
Journal:
Asian Review of Accounting
Asian Review of Accounting (2020) 28 (3): 373–394.
Published: 07 May 2020
... Law Economic Reform Program (CLERP 9). Accruals Discretionary accruals Accrual mispricing CLERP 9 G11 L25 M41 The use of accruals in manipulating earnings is known as earnings management, and it is an issue that directly affects overall integrity of financial reporting...
