Zobrazeno 1 - 10
of 20
pro vyhledávání: '"Roshan Ajward"'
Publikováno v:
AJAR (Asian Journal of Accounting Research), Vol 8, Iss 4, Pp 373-386 (2023)
Purpose – This study examines whether managers adopt corporate social responsibility (CSR) disclosures to suppress earnings management practices and whether corporate governance mechanisms could limit such practices. Design/methodology/approach –
Externí odkaz:
https://doaj.org/article/efe7edf228ca4261b2432ec39dcad36d
Publikováno v:
Revista de Studii Financiare, Vol 8, Iss 14, Pp 37-53 (2023)
The COVID-19 pandemic has created a severe impact on the business field in the world as a whole. Nevertheless, there is a dearth of studies that synthesize the literature on the COVID-19 impact on corporate governance. The purpose of this study is to
Externí odkaz:
https://doaj.org/article/c32d0393e5e34cae89dcfb5d7f1f36a0
Autor:
J.S. Kumari, Roshan Ajward
Publikováno v:
AJAR (Asian Journal of Accounting Research), Vol 8, Iss 1, Pp 53-65 (2023)
Purpose – The purpose of this study is to provide fresh insights into whether there is an expectation gap between external auditors' and other stakeholders' perceptions of external auditors' responsibilities in an emerging economy, in light of rece
Externí odkaz:
https://doaj.org/article/f2fe4556ec5f40338389cfc6eca79bfc
Autor:
Shanmugavel Rajeevan, Roshan Ajward
Publikováno v:
Journal of Asian Business and Economic Studies, Vol 27, Iss 1, Pp 2-18 (2020)
Purpose – The purpose of this paper is to examine the association between designated corporate governance attributes and the degree of earnings management in selected quoted companies in Sri Lanka. Design/methodology/approach – In total, 70 liste
Externí odkaz:
https://doaj.org/article/a2d59d44dcc84185947da2b5e25a2ef4
Autor:
J.S. Kumari, Roshan Ajward
Publikováno v:
Asian Journal of Accounting Research. 8:53-65
PurposeThe purpose of this study is to provide fresh insights into whether there is an expectation gap between external auditors' and other stakeholders' perceptions of external auditors' responsibilities in an emerging economy, in light of recent ch
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::832d4ea757a94c14ed1b5e20559248ba
https://doi.org/10.1108/ajar-12-2021-0267
https://doi.org/10.1108/ajar-12-2021-0267
Publikováno v:
Journal of Money Laundering Control. 25:893-908
Purpose The purpose of this paper is to discuss the possible money laundering threats in fair value accounting practices giving particular attention to the list of predicate offences under recommendations of Financial Action Task Force (FATF). Design
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::bb132f45bf365468dcb76f4c83731a37
https://doi.org/10.1108/jmlc-06-2021-0064
https://doi.org/10.1108/jmlc-06-2021-0064
Publikováno v:
Journal of Financial Reporting and Accounting.
Purpose This study aims to examine the determinants and consequences of integrated reporting (IR) disclosures of listed non-financial firms in an emerging economy. Design/methodology/approach This study uses data from 39 listed non-financial firms th
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::f1878350dda3004d435504b788c6122a
https://doi.org/10.1108/jfra-03-2022-0083
https://doi.org/10.1108/jfra-03-2022-0083
Publikováno v:
Journal of Asia Business Studies.
Purpose This study aims to explain investors’ intention to invest in the stock market amid the COVID-19 pandemic by expanding the Theory of Planned Behavior (TPB). Design/methodology/approach This study adopts a quantitative approach, and a questio
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::562d076bdbc28c9039719c358b9423ed
https://doi.org/10.1108/jabs-12-2021-0517
https://doi.org/10.1108/jabs-12-2021-0517
Publikováno v:
Corporate Governance and Sustainability Review. 5:28-44
Disclosure of sustainability practices has become vital for organizations to secure their image as legitimate corporate citizens in society (Panjaitan, 2017). It might be influenced by the board of directors subject to the performance and resource av
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::37c3d8fe02364a69008fa068c581ea30
https://doi.org/10.22495/cgsrv5i4p3
https://doi.org/10.22495/cgsrv5i4p3
Publikováno v:
Journal of Research in Emerging Markets. 2:1-20
This paper intends to review research on the performance of banks to identify gaps in the current body of knowledge to justify future research directions. We use a systematic literature review method and review 164 articles from refereed journals. Co
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::e1d8787d480c06eaa95a4c47bfaabba4
https://doi.org/10.30585/jrems.v2i4.535
https://doi.org/10.30585/jrems.v2i4.535