Pacific Accounting Review: Volume 32 Issue 2

Subject:

Table of contents

Geographical diversification and corporate liquidity in Malaysia: a quantile regression approach

Shaista Wasiuzzaman

This paper aims to examine the effect of geographical diversification on corporate liquidity in Malaysian firms. Liquidity is represented by both cash and working capital.

Characteristics of auditors’ non-audit services and accruals quality in Malaysia

Wahab Effiezal Aswadi Abdul, Wan Zurina Nik Abdul Majid, Iman Harymawan, Dian Agustia

The purchase of non-audit services from incumbent auditors has generated considerable attention. This study aims to examine the relationship between characteristics of non-audit…

Global financial crisis, foreign portfolio investment and volatility: Impact analysis on select Southeast Asian markets

Abdelkader Derbali, Ali Lamouchi

The purpose of this paper is to understand and compare the extent and nature of the impact of foreign portfolio investment (FPI) on the stock market volatility, particularly in…

How does interactive use of budgets affect creativity?

Eddy Mayor Putra Sitepu, Ranjith Appuhami, Sophia Su

The purpose of this paper is to examine the relationship between the interactive use of budgets, role clarity and individual creativity.

Board characteristics and life insurance efficiency in South Africa

Abdul Latif Alhassan, Mary-Ann Afua Boakye

In their role as monitors and advisors, boards are expected to address agency conflicts associated with the separation of ownership from control in large corporations. The ability…

Impact of pricing mechanism on IPO oversubscription: evidence from Pakistan stock exchange

Waqas Mehmood, Rasidah Mohd-Rashid, Abd Halim Ahmad

The purpose of this paper is to examine the effects of pricing mechanism on initial public offerings (IPOs) oversubscription in Pakistan.

The impact of government ownership on the cost of debt and valuation of Vietnamese listed companies

Ben Le

This paper aims to examine the impact of government ownership on the cost of debt and firm valuation in listed Vietnamese companies for the period 2007 to 2016.

A review of money laundering literature: the state of research in key areas

Milind Tiwari, Adrian Gepp, Kuldeep Kumar

The purpose of this study is to review the literature on money laundering and its related areas. The main objective is to identify any gaps in the literature and direct attention…

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Cover of Pacific Accounting Review

ISSN:

0114-0582

Online date, start – end:

1997

Copyright Holder:

Emerald Publishing Limited

Open Access:

hybrid

Editors:

  • Professor Tom Scott
  • Dr Pei-Chi Kelly Hsiao
  • Associate Professor Chelsea Liu
  • Associate Professor Sophia Su
  • Associate Professor Thu Phuong Truong
  • Dr Lily Chen