All Outputs (5)

Do rating agencies impound workforce human capital information into default risk assessments? (2023)
Journal Article
Mali, D., & Lim, H. (2023). Do rating agencies impound workforce human capital information into default risk assessments?. Accounting Forum, 1-26. https://doi.org/10.1080/01559982.2023.2235873

No accounting policy exists to mandate that employee-level human capital (ELHC) must be included on Annual Reports. Because structured ELHC information is rare, the association between ELHC and credit ratings (risk) is not demonstrated in the extant... Read More about Do rating agencies impound workforce human capital information into default risk assessments?.

An analysis of how a collaborative teaching intervention can impact student mental health in a blended learning environment (2023)
Journal Article
Mali, D., Lim, H. J., Roberts, M., & El Fakir, A. (2023). An analysis of how a collaborative teaching intervention can impact student mental health in a blended learning environment. International Journal of Management Education, 21(3), Article 100853. https://doi.org/10.1016/j.ijme.2023.100853

There is increasing evidence that students face i) mental health challenges, ii) these challenges have increased following the Covid-19 pandemic, and iii) isolation has had a negative impact on student mental health. However, few studies offer practi... Read More about An analysis of how a collaborative teaching intervention can impact student mental health in a blended learning environment.

Does Market Performance (Tobin’s Q) Have A Negative Effect On Credit Ratings? Evidence From South Korea (2023)
Journal Article
Lim, H. J., & Mali, D. (2023). Does Market Performance (Tobin’s Q) Have A Negative Effect On Credit Ratings? Evidence From South Korea. Asia-Pacific Financial Markets, https://doi.org/10.1007/s10690-023-09406-x

Tobin’s Q is an established measure of firm performance, based on investor confidence. However, the association between Tobin’s Q and credit ratings is not well-established in the literature. Using a sample of Korean listed firms over the 2001–2016 s... Read More about Does Market Performance (Tobin’s Q) Have A Negative Effect On Credit Ratings? Evidence From South Korea.

An analysis of audit effort/hour demand based on shareholder ownership power (2023)
Journal Article
Mali, D., & Lim, H. (2023). An analysis of audit effort/hour demand based on shareholder ownership power. Asian Review of Accounting, 31(4), 583-611. https://doi.org/10.1108/ara-10-2022-0248

Purpose: Audit hour reporting is rare internationally. Thus, to what extent shareholders have the power to influence audit effort/hour demand is a question left unanswered. This study aims to use unique South Korean data to determine whether the incr... Read More about An analysis of audit effort/hour demand based on shareholder ownership power.

An analysis of the positive effect of real earnings management on financial performance (2023)
Journal Article
Lim, H. J., & Mali, D. (2023). An analysis of the positive effect of real earnings management on financial performance. Asian Review of Accounting, 31(2), 284-316. https://doi.org/10.1108/ARA-07-2022-0178

Purpose REM models infer abnormal levels of cashflow from operations (AbCFO), selling, general and admin (AbSGA) and production expenses (AbProd) are opportunistic, based on the supposition that engaging in real activities to meet current earnings t... Read More about An analysis of the positive effect of real earnings management on financial performance.