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Keywords: L25
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Journal Articles
Does the corporate governance index matter for company zombification?
Available to Purchase
Journal:
Asian Review of Accounting
Asian Review of Accounting (2025) 33 (4): 650–677.
Published: 22 January 2025
... Limited 2025 Emerald Publishing Limited Licensed re-use rights only Corporate governance Zombie companies Governance index Agency theory G32 G34 D22 L25 “Zombie companies” (Hereafter Zombie) refer to businesses on the edge, relying heavily on bank loans and government...
Journal Articles
Level of financial disclosures for listed insurance companies using ISO 31000: empirical evidence from Jordan and Palestine
Available to Purchase
Journal:
Asian Review of Accounting
Asian Review of Accounting (2025) 33 (2): 386–407.
Published: 26 November 2024
... 2024 22 10 2024 31 10 2024 © Emerald Publishing Limited 2024 Emerald Publishing Limited Licensed re-use rights only Risk management disclosure Financial performance Ownership structure Insurance companies Jordan and Palestine ISO 31000 G22 G32 G34 L25...
Journal Articles
Board characteristics and profitability in sharia-compliant and non-sharia-compliant firms: beyond mere ceremony?
Available to Purchase
Journal:
Asian Review of Accounting
Asian Review of Accounting (2025) 33 (2): 341–366.
Published: 11 November 2024
... 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 Indeed, current Islamic finance academic research predominantly concentrates on comparing...
Journal Articles
Accrual mispricing in the era of corporate governance reforms
Available to Purchase
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...
