Browsing Accounting and Finance Journal Articles by Title
Now showing items 8-15 of 15
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The impact of corporate governance on firm value : evidence from listed manufacturing companies in SriLanka
(University of Jaffna, Sri Lanka, 2020)Good corporate governance is directly linked with the shareholder wealth creation and thereby influence the overall economic prosperity of entities. Firm value is regarded as one of the indicators for the creation of a ... -
Improving the quality of information: Does Integrated Reporting matter? Evidence from Sri Lankan listed companies
(STIE Malang Kucecwara, 2023-11-04)This study examines the information quality of integrated reporting (IR) adopted companies in comparison to non-adopted companies. Information quality was measured in terms of the decision usefulness approach based on ... -
Institutional determinants of carbon financial accounting practices
(2020-06-08)This paper investigates how and why firms affected by Emissions Trading Schemes (ETSs) are financially accounting for carbon in a voluntary setting. Using institutional theory, the authors seek to identify the determinants ... -
Interpolation of financial time series data in a three-dimensional spatialisation
(2022-08-28)This paper introduces a new approach to interpolating and visualising financial time series data, e.g., Bitcoin prices, in a spatial domain using the notion of spatialisation: forming a spatial representation of non-spatial ... -
Krugman on the malaise of modern macro: Critique without alternative
(ANU College of Business & Economics, 2010-01-01) -
Recognition and disclosure of impairment in China
(Virtus Interpress, 2014)This paper aims to examine the extent of goodwill impairment in listed companies of China and the audited disclosure of of goodwill. China is an important adopter of International Financial Standards but the question ... -
A revisit of price discovery dynamics across Australia and New Zealand
(Unitec ePress, 2015-08-26)This study re-investigates the price discovery dynamics of selected stocks cross-listed on the Australian Stock Exchange (ASX) and the New Zealand Stock Exchange (NZX) during a bear trading phase from January 2008 to ... -
"To be or not to be": impairment practices among Indian listed companies
(Virtus Interpress, 2014)India is converging its practices to be consistent with IFRS, but in the case of goodwill impairment how much consistency is there among Indian companies and auditors, and how much impairment has been disclosed. The paper ...