Find Research Outputs

Search concepts
Selected filters
2019
Equity
Managers
Overvaluation
Disclosure
Earnings management

Earnings Quality and Corporate Social Disclosure: The Moderating Role of State and Foreign Ownership in Vietnamese Listed Firms

Hoang, T. C., Abeysekera, I. & Ma, S., 26 Jan 2019, In : Emerging Markets Finance and Trade. 55, 2, p. 272-288 17 p.

Research output: Contribution to journalArticleResearchpeer-review

Earnings quality
Disclosure
Foreign ownership
State ownership
Managerial opportunism

How Best to Communicate Intangible Resources on Websites to Inform Corporate-Growth Reputation of Small Entrepreneurial Businesses

Abeysekera, I., Jul 2019, In : Journal of Small Business Management. 57, 3, p. 738-756 19 p.

Research output: Contribution to journalArticleResearchpeer-review

Websites
Industry
Communication
Sales
Web sites

Why Learners Found Transfer Pricing Difficult? Implications for Directors

Abeysekera, I. & Jebeile, S., 1 Feb 2019, In : Journal of Asian Finance, Economics and Business. 6, 1, p. 9-19 11 p.

Research output: Contribution to journalArticleResearchpeer-review

Open Access
Students
Costs
Transfer pricing
2018
15 Downloads (Pure)

Board Diversity and Corporate Social Disclosure: Evidence from Vietnam

Hoang, T. C., Abeysekera, I. & Ma, S., Sep 2018, In : Journal of Business Ethics. 151, 3, p. 833-852 20 p.

Research output: Contribution to journalArticleResearchpeer-review

Open Access
File
Vietnam
evidence
stakeholder
firm
corporate governance

Effect of non-IFRS earnings reporting guidelines on underlying earnings reporting quality: The case of Australian listed firms

Yang, Y. & Abeysekera, I., 1 Oct 2018, In : Journal of International Financial Management and Accounting. 29, 3, p. 312-338 27 p.

Research output: Contribution to journalArticleResearchpeer-review

Financial reporting
Noncompliance
Discretion
International Financial Reporting Standards
Expenses
Entrepreneurs
Stakeholders
Small business
Web sites
Disclosure

Undergraduate accounting students instructional preferences in Australia and Zimbabwe: A comparative study

Sithole, S. T. M. & Abeysekera, I., 2018, p. 1-40. 40 p.

Research output: Contribution to conferenceConference paper presented at Conference (not in Proceedings)Researchpeer-review

Open Access
Zimbabwe
student
rating
educator
experiment
2017

Accounting education: A cognitive load theory perspective

Sithole, S. T. M. & Abeysekera, I., 9 Jan 2017, 1st ed. Taylor and Francis AS. 138 p.

Research output: Book/ReportBookResearchpeer-review

Accounting education
Cognitive load
Instructional design
Integrated
Overload

Benefits of guided self-management of attention on learning accounting

Sithole, S. T. M., Chandler, P., Abeysekera, I. & Paas, F., Feb 2017, In : Journal of Educational Psychology. 109, 2, p. 220-232 13 p.

Research output: Contribution to journalArticleResearchpeer-review

Self Care
Learning
Students
management
learning

Constructs and variables in environmental research: a secondary review using Canonical Correlation Analysis

Abeysekera, I., Houng, N. T. T., Cowley, J. L. & Nguyen, T. K. L., 6 Jul 2017, p. 43-44. 2 p.

Research output: Contribution to conferenceConference paper presented at Conference (not in Proceedings)Researchpeer-review

Open Access
Canonical correlation analysis
Environmental performance
Environmental disclosure
Secondary data
Canonical correlation

Earnings quality and corporate social disclosure: The moderating role of State and Foreign ownership in Vietnamese listed firms

Hoang, T. C., Abeysekera, I. & Ma, S., 2017, p. 52-53. 2 p.

Research output: Contribution to conferenceConference paper presented at Conference (not in Proceedings)Researchpeer-review

Earnings quality
State ownership
Foreign ownership
Disclosure
Stakeholders
4 Downloads (Pure)

The Effect of Board Diversity on Earnings Quality: An Empirical Study of Listed Firms in Vietnam

Hoang, T. C., Abeysekera, I. & Ma, S., Jun 2017, In : Australian Accounting Review. 27, 2, p. 146-163 18 p.

Research output: Contribution to journalArticleResearchpeer-review

Open Access
File
Empirical study
Earnings quality
Dissimilarity
Demographics
Board structure
40 Downloads (Pure)

What Do Stakeholders Care About? Investigating Corporate Social and Environmental Disclosure in China

Lu, Y. & Abeysekera, I., Aug 2017, In : Journal of Business Ethics. 144, 1, p. 169-184 16 p.

Research output: Contribution to journalArticleResearchpeer-review

Open Access
File
stakeholder
annual report
social responsibility
China
firm
2016
10 Downloads (Pure)

Does the classification of intangibles matter? An equivalence testing

Abeysekera, I., 1 Dec 2016, In : Advances in Accounting. 35, p. 135-142 8 p.

Research output: Contribution to journalArticleResearchpeer-review

Open Access
File
Testing
Equivalence
Intangibles
Experiment
Stock prices

Equity overvaluation and managers' choices of using opportunistic underlying reporting and accruals earnings management: Australian evidence

Yang, Y. & Abeysekera, I., 2016, p. 153-153. 1 p.

Research output: Contribution to conferenceConference paper presented at Conference (not in Proceedings)Researchpeer-review

Equity
Managers
Overvaluation
Earnings management
Accruals

Intellectual capital reporting and opportunistic underlying earnings disclosure of Australian listed companies

Yang, Y. & Abeysekera, I., 2016, p. 154.

Research output: Contribution to conferenceConference paper presented at Conference (not in Proceedings)Researchpeer-review

Listed companies
Intellectual capital
Disclosure
Financial performance
Investors
2015
155 Downloads (Pure)

Corporate social responsibility reporting quality, board characteristics and corporate social reputation: Evidence from China

Lu, Y., Abeysekera, I. & Cortese, C., 2 Feb 2015, In : Pacific Accounting Review. 27, 1, p. 95-118 24 p.

Research output: Contribution to journalArticleResearchpeer-review

Open Access
File
Board characteristics
Corporate Social Responsibility
China
Ranking
Social responsibility

Difficulties students experienced in learning transfer pricing

Abeysekera, I. & Jebeile, S., 2015, p. 22-38. 16 p.

Research output: Contribution to conferenceConference paper presented at Conference (not in Proceedings)Researchpeer-review

pricing
learning disorder
learning
student
university

Student preferences for instructional methods in an accounting curriculum

Abeysekera, I., 2015, In : International Journal of Teaching and Learning in Higher Education. 27, 3, p. 310-319 20 p.

Research output: Contribution to journalArticleResearchpeer-review

Open Access
curriculum
student
Group
Law
university

The role of work-integrated learning in student preferences of instructional methods in an accounting curriculum

Abeysekera, I., 2015, In : Asia-Pacific Journal of Cooperative Education. 16, 1, p. 71-86 16 p.

Research output: Contribution to journalArticleResearchpeer-review

Open Access
curriculum
learning
student
Sri Lanka
university
2014
56 Downloads (Pure)

A guide to understanding annual reports: Listed companies

Luckins, J., Abeysekera, I., Chew, T-G., Egan, T., Ghandar, A., Hardidge, D. & Jakubicki, P., 2014, Southbank: CPA Australia. 20 p.

Research output: Book/ReportOther reportResearchpeer-review

File
Listed companies
Shareholders
Annual reports
Remuneration
Corporate governance
3 Downloads (Pure)

A guide to understanding auditing and assurance

Hardidge, D., Abeysekera, I., Chew, T-G., De Santi, R., Egan, T., Ghandar, A., Jakubicki, P., Lee, A., Luckins, J., Ridley, C., Shying, M., Sinclair, J., Subramanian, R. & Tsahuridu, E., 2014, Southbank: CPA Australia. 11 p.

Research output: Book/ReportOther reportResearchpeer-review

File
5 Downloads (Pure)

A guide to understanding the financial reports of Not-For-Proft entities

Luckins, J., Abeysekera, I., Chew, T-G., Egan, T., Hardidge, D., Jakubicki, P., Lee, A., Richards, M., Ridley, C., Ghandar, A., Shying, M., Subramanian, R. & Tsahuridu, E., 2014, Southbank: CPA Australia. 28 p.

Research output: Book/ReportOther reportResearchpeer-review

File
Financial statements
Staff
Funding
Queensland

Giftedness and Talent in University Education: A Review of Issues and Perspectives

Abeysekera, I., 1 Mar 2014, In : Gifted and Talented International. 29, 1-2, p. 137-146 10 p.

Research output: Contribution to journalArticleResearchpeer-review

university education
national development
methodology
construct validity
human resources

Secondary analysis of two environmental practice studies: Do empirical variables represent expressed theoretical constructs?

Abeysekera, I., 15 Sep 2014, In : Journal of Cleaner Production. 79, p. 7-17 11 p.

Research output: Contribution to journalArticleResearchpeer-review

Open Access
File
environmental economics
Economics
Testing
analysis
Empirical study
5 Downloads (Pure)

Signalling external capital disclosure in annual reports

Abeysekera, I., 2014, In : Corporate Ownership and Control. 11, 4 Continued 1, p. 193-202 10 p.

Research output: Contribution to journalArticleResearchpeer-review

Open Access
File
Capital accumulation
Disclosure
Annual reports
Stakeholders
Developing nations

Social and environmental disclosure in Chinese firms

Lu, Y. & Abeysekera, I., 26 Mar 2014, 1st ed. London: Taylor & Francis. 240 p.

Research output: Book/ReportBookResearchpeer-review

Corporate Social Responsibility
Chinese firms
Environmental disclosure
Stakeholders
Influencing factors

Stakeholders' power, corporate characteristics, and social and environmental disclosure: Evidence from China

Lu, Y. & Abeysekera, I., 1 Feb 2014, In : Journal of Cleaner Production. 64, p. 426-436 11 p.

Research output: Contribution to journalArticleResearchpeer-review

Shareholders
Profitability
stakeholder
firm size
Industry

State ownership and earnings management: empirical evidence from Vietnamese listed firms

Hoang, T. C., Abeysekera, I. & Ma, S., 2014, p. 257-268.

Research output: Contribution to conferenceConference paper presented at Conference (not in Proceedings)Researchpeer-review

Earnings management
Empirical evidence
State ownership
State-owned enterprises
Stock exchange
3 Downloads (Pure)

The Effect of Financial Status on Earnings Quality of Chinese-Listed Firms

Li, F., Abeysekera, I. & Ma, S., Jan 2014, In : Journal of Asia-Pacific Business. 15, 1, p. 4-26 23 p.

Research output: Contribution to journalArticleResearchpeer-review

Open Access
File
Earnings quality
Quality attributes
Earnings predictability
Shenzhen
Listed companies

Underlying profits and financial reporting quality in Australia

Yang, Y. & Abeysekera, I., 2014, p. 124. 1 p.

Research output: Contribution to conferenceConference paper presented at Conference (not in Proceedings)Researchpeer-review

Financial reporting quality
Profit
Earnings management
Earnings quality
Investors
1 Downloads (Pure)

Why do firms disclose and not disclose structural intangibles?

Abeysekera, I., Dec 2014, In : Advances in Accounting. 30, 2, p. 381-393 13 p.

Research output: Contribution to journalArticleResearchpeer-review

Open Access
File
Disclosure
Interest groups
Intangibles
Economics
Annual reports
2013
4 Downloads (Pure)

A template for integrated reporting

Abeysekera, I., 12 Apr 2013, In : Journal of Intellectual Capital. 14, 2, p. 227-245 19 p.

Research output: Contribution to journalArticleResearchpeer-review

Open Access
File
governance
social capital
Integrated
Template
Values
7 Downloads (Pure)

Charities: A guide to financial reporting and assurance requirements.

Luckins, J., Abeysekera, I., Chew, T-G., Egan, T., Hardidge, D., Jakubicki, P., Lee, A., Richards, M., Ridley, C., Row, V., Ghandar, A., Tschanter, E., Shying, M. & Subramanian, R., 2013, Southbank: CPA Australia. 42 p.

Research output: Book/ReportOther reportResearchpeer-review

File

Earnings quality and stress levels of Chinese listed companies

Abeysekera, I., Apr 2013, In : Academy of Taiwan Business Management Review. 9, 1, p. 109-116 8 p.

Research output: Contribution to journalArticleResearchpeer-review

Earnings quality
Listed companies
Earnings predictability
Shenzhen
Fiscal

Intellectual capital and public sector performance

Kamaruddin, K. & Abeysekera, I., 2013, Emerald Group Publishing Limited. 210 p. (Studies in Managerial and Financial Accounting; vol. 27)

Research output: Book/ReportBookResearchpeer-review

Intellectual capital
Public sector
Organizational performance
Questionnaire survey
Resources

Stakeholders perceptions on environmental and social disclosure in China

Abeysekera, I., 2013.

Research output: Contribution to conferenceConference paper presented at Conference (not in Proceedings)Researchpeer-review

Stakeholders
Disclosure
China
Environmental disclosure
Annual reports
2012

Environmental disclosure and environmental performance: An analysis using matrix summaries

Abeysekera, I., 2012. 1 p.

Research output: Contribution to conferenceConference paper presented at Conference (not in Proceedings)Researchpeer-review

Open Access
Environmental disclosure
Environmental performance
Economic performance
Environmental economics
Disclosure

Measuring and recognizing the value of purchased goodwill: A note on market value measurement method

Abeysekera, I., Dec 2012, In : Academy of Taiwan Business Management Review. 8, 3, p. 57-65 9 p.

Research output: Contribution to journalArticleResearchpeer-review

Measurement method
Goodwill
Market value
Paradigm
Financial statements
6 Downloads (Pure)

Promoting improved transparency, accountability and economic policy for governments: The Australian experience

Luckins, J., Abeysekera, I., Chew, T-G., Egan, T., Ghandar, A., Hardidge, D., Jakubicki, P., Lee, A., Pratt, D., Richards, M., Ridley, C., Row, V., Shying, M. & Subramanian, R., 2012, Southbank: CPA Australia. 18 p.

Research output: Book/ReportOther reportResearchpeer-review

File
1 Downloads (Pure)

Role of remuneration committee in narrative human capital disclosure

Abeysekera, I., Oct 2012, In : Accounting and Finance. 52, s1, p. 1-23 23 p.

Research output: Contribution to journalArticleResearchpeer-review

Open Access
File
Disclosure
Human capital
Remuneration
Independent directors
Corporate governance

Website intangibles disclosure and corporate growth reputation of small businesses

Abeysekera, I., 2012, p. 366. 1 p.

Research output: Contribution to conferenceConference paper presented at Conference (not in Proceedings)Researchpeer-review

2011
1 Downloads (Pure)

Civil war, stock return, and intellectual capital disclosure in Sri Lanka

Abeysekera, I., Dec 2011, In : Advances in Accounting. 27, 2, p. 331-337 7 p.

Research output: Contribution to journalArticleResearchpeer-review

Open Access
File
Sri Lanka
Stock returns
Disclosure
Civil war
Intellectual capital
4 Downloads (Pure)

Earnings management and the effect of earnings quality in relation to stress level and bankruptcy level of Chinese listed firms

Li, F., Abeysekera, I. & Ma, S., 2011, In : Corporate Ownership and Control. 9, 1-3, p. 366-391 26 p.

Research output: Contribution to journalArticleResearchpeer-review

Open Access
File
Earnings management
Earnings quality
Bankruptcy
Earnings predictability
Profitability

Further evidence of critical thinking and final examination performance in advanced financial accounting

Abeysekera, I., 1 Feb 2011, In : Accounting Education. 20, 1, 1 p.

Research output: Contribution to journalArticleResearchpeer-review

examination
performance
evidence
semester
student
Open Access
developing country
learning
questionnaire
student
study group

Preparers’ perspective of organizational capital disclosure in annual reports: Evidence from listed firms on the Colombo Stock Exchange

Abeysekera, I., 2011.

Research output: Contribution to conferenceConference paper presented at Conference (not in Proceedings)Researchpeer-review

Organizational capital
Disclosure
Annual reports
Stock exchange
Structural capital

The effect of disclosure transparency on intangibles and analysts' stock pricing forecasts

Abeysekera, I., 2011, p. 46. 1 p.

Research output: Contribution to conferenceConference paper presented at Conference (not in Proceedings)Researchpeer-review

Experiment
Pricing
Analysts
Intangibles
Transparency

The relation of intellectual capital disclosure strategies and market value in two political settings

Abeysekera, I., Apr 2011, In : Journal of Intellectual Capital. 12, 2, p. 319-338 20 p.

Research output: Contribution to journalArticleResearchpeer-review

civil war
narrative
equity
annual report
market