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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
13 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
37 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
138 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