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Purpose – The purpose of this study is to examine the extent of disclosure harmonization in selected accounting disclosure practices in three South Asian countries, namely, India, Pakistan and Bangladesh. Design/methodology/approach – The study is based on a sample of 566 non‐financial...
Persistent link: https://www.econbiz.de/10014675788
Purpose The purpose of this paper is to examine the relationship between accounting conservatism, corporate governance and political connection in listed firms in Malaysia where political influence plays a significant role in the capital market and in many business dealings....
Persistent link: https://www.econbiz.de/10014675974
Prior studies on accounting and its environment that included culture as an explanatory variable have limitations because of their failure to operationalize it properly. The purpose of this study is to apply two of Hofstede's cultural value dimensions as alternative measures to represent...
Persistent link: https://www.econbiz.de/10014676182
Purpose – The purpose of this study is to examine the extent of disclosure harmonization in selected accounting disclosure practices in three South Asian countries, namely, India, Pakistan and Bangladesh. Design/methodology/approach – The study is based on a sample of 566 non-financial...
Persistent link: https://www.econbiz.de/10008466095