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Purpose – The purpose of this paper is to investigate whether independent directors and audit committees that are chaired by an independent director as required by the Jakarta Stock Exchange (JSX) affect the quality of reported earnings. Design/methodology/approach – The paper uses both total...
Purpose – This study aims to examine how the relationship among competitive environment, manufacturing technology and organisational strategy affect organisational performance. Design/methodology/approach – Using a contingency approach, this study investigates the changes in competitive...
Purpose – Malaysia has moved towards global competitiveness. As an important contributor to the Malaysian economy, this change makes manufacturing companies in Malaysia need to ensure that their business operation and management cope with the current changes. To do this they need to reconsider...
Purpose – The purpose of this study is to examine empirically the relationship between cultural factors and students’ learning style preferences in the context of the current global convergence in accounting education. Design/methodology/approach – Kolb's Learning Style Inventory and Hofstede's...
Purpose – The objective of this paper is to examine the incremental effects of overseas listing on earnings conservatism. In particular, it investigates whether mainland Chinese companies listed “overseas” in Hong Kong exhibit a higher degree of earnings conservatism than companies without...
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