Purpose: The purpose of this paper is to investigate whether real estate companies manipulate their earnings through the brokerage fee across ownership expropriation or not. Design/methodology/approach: This study considers Kuala Lumpur Stock Exchange listed real estate firms to investigate how...

Several studies have been employed to discuss the link between weather and market returns. However, our research is different in three ways. We employed in tropical country, added extreme condition, and covering the entire Indonesia weather proportionally. This paper revisits the weather-induced...

Purpose – This research aims to explore and explain the determinants of irrational financial decision making, especially the day-of-the week anomaly, by using psychological approach. Design/methodology/approach – As it is a conceptual paper, this research explores the psychological biases...

Anecdotal evidence showed that the portion of internet users to the population in Malaysia is relatively higher among developing economies. However, there are not many Malaysian listed companies that use the internet as a platform for financial information disclosure. Perhaps, the managers do...

Many Day-of-the week anomaly papers have suggested investor behaviour as the explanation of highly differentiated returns on Mondays; yet, rarely found a paper has empirically investigated it. Therefore, this paper proposes Moon-Induced mood as the determinant of that irrational behaviour. This...

Purpose The purpose of this paper is to investigate the connection between ethics and profitability by examining the association between published reports on white-collar crime and the share-price performance of the Malaysian-listed companies. This study aims to examine the role of white-collar...

Purpose: This study provides empirical evidences on the relationship between business strategy and micro, small and medium enterprises (MSMEs) performance. Additionally, the study aims to explore the role of innovation and accounting information systems (AISs) in the strategy performance...

Risk disclosure is one of the practices of corporate governance. Disclosure of risk is an important aspect of a company's financial reporting since it provides information on how various risks can occur, the company's response to these risks, and the impact these risks have on the company's...

Although studies on climate change and accounting have garnered paramount interest in last decade, there is a void in the literature in terms of a summary overview of climate change and accounting. This study aims to provide a state-of-the-art summary of the literature on climate change and...

Firm performance is one aspect of measuring a company's level of success. This study aims to test whether there is an influence of foreign ownership and preference of company websites on firm performance as a proxy for ROA and ROE in companies in Indonesia. The population of this study was all...