Get 20M+ Full-Text Papers For Less Than $1.50/day. Start a 14-Day Trial for You or Your Team.

Learn More →

DeepDyve requires Javascript to function. Please enable Javascript on your browser to continue.

Asian Review of Accounting

Subject Areas: Accounting
Publisher: Emerald Group Publishing Limited - Emerald Publishing
ISSN: 1321-7348
SJR: 25

Available

Journal Article

CSR committees, politicians and CSR efforts

Guo, Jun; Yu, Yang

2022 Asian Review of Accounting

doi:10.1108/ara-06-2021-0107

The purpose of this paper is to study the relationships among the presence of corporate social responsibility (CSR) committee, politicians on CSR committee and CSR disclosure in 10-Ks using data from S&P 500 firms during 2005–2013.Design/methodology/approachThe authors manually check the...
Available

Journal Article

Busy CEOs and financial reporting quality: evidence from Indonesia

Harymawan, Iman; Nasih, Mohammad; Rahayu, Nadia Klarita; Kamarudin, Khairul Anuar; Wan Ismail, Wan Adibah

2022 Asian Review of Accounting

doi:10.1108/ara-11-2021-0203

This study aims to examine the relationship between CEO busyness and financial reporting quality in a country which implements a two-tier board system.Design/methodology/approachThis study includes firms listed on the Indonesian Stock Exchange during the 2010–2018 period. This study employs an...
Available

Journal Article

Management accounting knowledge, limited managerial discretion and the use of management accounting: evidence from Japanese public hospitals

Shirinashihama, Yoshitaka

2022 Asian Review of Accounting

doi:10.1108/ara-11-2021-0218

This study examines whether management accounting knowledge and limited managerial discretion encourage and/or hinder the use of management accounting.Design/methodology/approachBased on the data obtained from public hospitals in Japan, this study tests whether top managers with more management...
Available

Journal Article

Institutionalization of results-based budgeting in the public sector: political and economic pressures

Alsharari, Nizar Mohammad

2022 Asian Review of Accounting

doi:10.1108/ara-02-2022-0037

This paper aims to explain the interaction of external and internal influences in the imposition of results-based budgeting (RBB) in a public sector organization, subsequent to public sector reforms.Design/methodology/approachThe paper uses an explanatory case study of a state-imposed RBB system,...

results per page

Prev
1
Next