Research Highlights

Migratory drivers of human capital – A case of accountancy students in Association of Southeast Asian Nations (ASEAN)

Pearpilai Jutasompakorn, Seck Tan & Lim Chu Yeong - Rangsit Journal of Social Sciences and Humanities

This study investigates migratory drivers for accountancy students within ASEAN. The findings contribute to the explanatory discourse on existing obstacles towards an aspiration of free movements of the accountancy profession with the potential to mitigate unemployment within ASEAN.

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Taxes and haven activities: Evidence from Linguistic Cues 

Kelvin Law & Lillian Mills - The Accounting Review

Can we tell whether a tax haven subsidiary is actively operating or simply a dormant shell company? This paper proposes a new and simple method to make that distinction.

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Trust in fair value accounting: Evidence from the field

Clarence Goh, Chu Yeong Lim, Jeffrey Ng, Gary Pan & Kevin Ow Yong - The Journal of International Accounting Research

This survey finds that fair value accounting (FVA) decreases trust in financial reporting, while perceiving FVA as beneficial increases trust in it.

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Peer effects among financial analysts

Truc Thuc Do & Huai Zhang - Contemporary Accounting Research

We document peer effects among financial analysts by examining the effect of turnovers of star analysts on incumbent analysts.

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Analyst following and forecast accuracy after eliminating the 20-F reconciliation between IFRS and U.S. GAAP

Wen Li & Huai Zhang - Journal of Accounting, Auditing & Finance

We show that the elimination of the 20-F reconciliation imposes costs on financial analysts.

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