Accounting and Finance

2001 - 2025

Current editor(s): Robert Faff

From Accounting and Finance Association of Australia and New Zealand
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Volume 65, month 03, 2025

Investment centre manager's multiperiod fairness perceptions and intertemporal dependency pp. 3-36

Hiroyuki Selmes‐Suzuki

Innovation's influence on working capital management and profitability: A Chinese high‐tech manufacturing perspective pp. 37-58

Siyu Zhou, Bany Ariffin Amin Noordin and Matemilola Bolaji Tunde

Trade secrets leakage risk and firm innovation: Evidence from third‐party disclosure of Chinese listed firms' online sales data pp. 59-80

Gui‐jun Wang, Ke‐meng Li and Ke‐di Wang

Information, sentiment, and margin trading of Chinese stock market pp. 81-108

Hai Lin, Pengfei Liu and Cheng Zhang

Tail risk spillover of commodity futures markets pp. 109-141

Xiaohang Ren, Shitong Xiao, Wenxin Zhang and Xianming Sun

Stock market liberalisation and debt maturity structure: Evidence from the Shanghai‐Hong Kong Stock Connect pp. 143-167

Mengjun Feng, Dequan Yao, Shenggang Yang and Pengyi Dai

Philanthropic forms of corporate social responsibility practices in a multinational company: Colonial and post‐colonial perspectives pp. 169-189

Mahmood Momin, Mohammad Nurunnabi, Tareq Hossain and Zahirul Hoque

The financial resource curse: Interest rate deregulation and firms' shadow banking activities pp. 191-217

Si Xu, Zhiyuan Wang and Chunfang Cao

The effect of CEO adverse professional experience on management forecast pessimism pp. 219-250

Eunice S. Khoo, Louise Y. Lu and Zihang Peng

Mandatory disclosure of key audit matters and the choice of earnings management pp. 251-288

Xiaoqi Chen, Maoliang Li, Dorcas Nduakoh and Ling Na Belinda Yau

Pandemic shock, debt maturity structure and corporate performance pp. 289-321

Zhenshan Wang, Dandan Feng and Chengcheng Li

Auditor industry expertise and the predictive power of the deferred tax valuation allowance pp. 323-364

Zhuoli Axelton, Jeffrey Gramlich and M. Kathleen Harris

Information asymmetry, policy shocks, and international equity investment: Evidence from the anti‐corruption campaign in China pp. 365-397

Wenlong Bian, Yun Chen, Minghui Han and Hao Zhang

Idiosyncratic risk disclosure of IPO firms and institutional investors' withdrawals pp. 399-428

Xiqiong He, Tonglin Yang, Hao Liu and Xiaowei Wu

Political incentives and corporate income tax: Evidence from China pp. 429-456

Chunxiang Zhao, Yang Yang and Yong Huang

The moderating effect of private information on the relation between financial reporting quality and corporate dividend efficiency pp. 457-486

Yasuharu Aoki and Takuma Kochiyama

Local CEOs and asymmetric cost behaviour pp. 487-519

Wenhong Ding, Wei Guan, Yun Ke, Kari Joseph Olsen and Zhenyang Shi

Investigating proxies for retail investor attention in financial markets pp. 521-550

Daniel Cahill, Zhangxin (Frank) Liu and Lee Smales

The impact of fiscal expenditure fluctuation on cost asymmetry: Evidence from China pp. 551-579

Jingwen Liao, Hao Yang, Ziyang Li and Yanjun Chen

Holding cash for corruption? Evidence from China's anti‐corruption campaign pp. 581-619

Yulin Chen, Changyun Wang, Yang Yi and Jianyu Zeng

Broker and institutional investor short selling pp. 621-645

Ben R. Marshall, Nhut H. Nguyen, Nuttawat Visaltanachoti and Jennifer Zhu

Does digital transformation drive more comment letters? pp. 647-665

Hongquan Li and Yang Yang

Examining the financial and commercial literacy of Australian Indigenous small business owners pp. 667-690

Mark Brimble, Scott Weaven, Karen L. Wildman, Levon Blue, Kerry Bodle and Lorelle Frazer

Financial performance and tone of financial disclosures: The moderating effect of CEO narcissism pp. 691-712

Gilberto Marquez Illescas, Stephen J. Sauer, Allan A. Zebedee and Linying Zhou

Female directors on the sensitivity of investment to growth opportunities pp. 713-752

Wenjing Ouyang, Samuel H. Szewczyk and Jeffrey Miles

Does increased monitoring enhance the credibility of financial reports? Evidence of auditing semi‐annual financial statements pp. 753-772

Hui‐Yu Hsiao, Wu‐Po Liu and Szu‐Jung Wu

Conflicting signals: A study on firms announcing share repurchases soon after seasoned equity offerings pp. 773-791

Jin‐Ying Wang

The effect of addback statutes on CEO compensation pp. 793-818

Karel Hrazdil, Gerald Lobo, Ray Zhang and Weiji Zhang

Preventive regulation and corporate tax avoidance: Evidence from China pp. 819-856

Qiaochao Yuan and Jun Bai

Greenwashing: A systematic literature review pp. 857-882

Zhen Huang, Yanxuan Shi and Ming Jia

Dissecting the lottery‐like anomaly: Evidence from China pp. 883-911

Ming Gu, Yi Hu and Zhitao Xiong

Ambiguity or specificity: The influence of merchant guild culture on managers' disclosure strategy pp. 913-934

Tingting Zhang, Haozhou Yin and Zixuan Zhuang

Ambiguity of tone in annual reports and bank risk taking pp. 935-970

Kiridaran Kanagaretnam, Wen Li, Guifeng Shi and Zejiang Zhou

Clan culture and digital transformation: Evidence from Chinese family firms pp. 971-1008

Yadan Liu, Shaowei Zhang, Fengwen Chen and Yikang Mu

“Accounting” in retrospect: A personal reflection about change, contribution, and opportunity following decades of immersion pp. 1009-1045

Craig Deegan

Accredited investor tests: How to balance, access, entrepreneurial funding, and investor protection? pp. 1047-1058

Mark Humphery‐Jenner

Decision usefulness of SME financial statements in Sri Lanka pp. 1059-1088

Nisansala Wijekoon, Umesh Sharma and Grant Samkin

Volume 64, month 12, 2024

Carbon emissions and abnormal cash holdings pp. 3175-3209

Abu Amin, Ashrafee T. Hossain and Abdullah‐Al Masum

Using machine learning and 10‐K filings to measure innovation pp. 3211-3239

Essi Nousiainen, Mikko Ranta, Mika Ylinen and Marko Järvenpää

Institutional attention and investment efficiency pp. 3241-3273

Jiayi Zheng

The capital market consequences of stock market liberalisation: Evidence from Mainland‐Hong Kong Stock Connect Programs in China pp. 3275-3299

Renhui Fu, Fang Gao and Yi Zhao

CEO compensation convexity and meeting‐or‐just‐beat earnings forecast pp. 3301-3335

Eli Bartov, Wilson Wai Ho Chan, Hua Cheng, Gang Hu and Jingran Zhao

Can asset‐backed securitisation reduce corporate leverage? Evidence from China pp. 3337-3359

Ronghui Pang, Yanan Zhang, Jianbiao Li and Shaopeng Xie

Climate risk exposure and debt concentration: Evidence from Chinese listed companies pp. 3361-3386

Wuqi Song, Wenshuai Xu, Wenzhou Qu and Xu Gong

From red tape to innovation: How does municipal government financing reform affect corporate R&D activities? pp. 3387-3417

Kai Wu and Dingyao Guo

Control strategies for impactful exits in impact private equity firms pp. 3419-3442

Syrus M. Islam and Chris Akroyd

Fair values in extreme markets pp. 3443-3467

Xiaofei Song

Respond or not? Analyst recommendation and companies' press releases after adverse events pp. 3469-3494

Tiffany Chiu, Victoria Chiu, Aiguo Wang, Tawei Wang and Yunsen Wang

The impact of air pollution on cost of debt: Evidence from corporate bond markets pp. 3495-3533

Xiaolu Hu, Angel Zhong, Youdan Cao and Wenlan Wang

Forbes Magazine's America's Best Banks: Are they best for investors? pp. 3535-3557

Greg Filbeck, Dianna Preece and Xin Zhao

Aggregate analyst characteristics and forecasting performance pp. 3559-3594

Mark Wilson and Yi (Ava) Wu

Corporate inversion, cost of equity and ineffective tax reform pp. 3595-3622

Liu Hong and Tianpeng Zhou

The flow‐performance puzzle: Insights from passive and active ETFs pp. 3623-3656

Hamed Yousefi, Mohammad Najand and Licheng Sun

Disclosure frequency of parent company financial reporting: Insights from analyst forecasting accuracy pp. 3657-3683

Junsheng Zhang, Xuefeng Jing and Yue Qi

Does innovation matter for asymmetric cost behaviour? Evidence from forward citations to the patents pp. 3685-3711

Seul Gi Oh and Kyeongheum Ra

Low‐ frequency versus high‐frequency housing price spillovers in China pp. 3713-3749

Jian Yang, Zheng Li and Ziliang Yu

The impact of organisation capital on inventory efficiency pp. 3751-3779

Tongxia Li, Chun Lu and Lei Xu

An examination of the characteristics versus covariance debate for contemporary asset‐pricing models: Australian evidence pp. 3781-3802

Philip Gray, Manapon Limkriangkrai and Wenyuan Xu

Manager‐specific manipulation of tone and stock price synchronicity pp. 3803-3821

Miao Jiang, Bo Zhu and Luxi Li

Win by defence: The impact of defensive trademarks on corporate innovation pp. 3823-3840

Xuechao Li, Dejun Wu and Yucheng Wu

Supply chain risks and geographical supplier distribution strategy pp. 3841-3881

Qianru Zhuo, Libin Qin, Wei Liu, Ying Liu and Jiaxing You

Corporate fraud and independent director's re‐appointment: Information hypothesis or favouritism hypothesis? pp. 3883-3926

Xiaoliang Lyu and Xiaochen Zhang

Employee health and corporate innovation: Evidence from medical cannabis legalisation pp. 3927-3950

Linh Thompson

The market risk premium in Australia: Forward‐looking evidence from the options market pp. 3951-3972

Angelo Aspris, Ester Félez‐Viñas, Sean Foley, Hamish Malloch and Jiri Svec

Beggars cannot be choosers? Legitimacy deficiency and the use of trade credit by family firms pp. 3973-3998

Qi Wu, Jing Xu, Boliang Song and Bin Liu

Do dividends mitigate bad news hoarding, overinvestments, and stock price crash risk? pp. 3999-4038

Jeong‐Bon Kim, Le Luo and Hong Xie

Removing barriers: How online visits boost female analysts' participation pp. 4039-4067

Jun Wang and Chongfeng Wu

Is it just for shareholders or for all stakeholders? Evidence based on carbon emissions and cash dividends from China pp. 4069-4094

Desheng Liu, Yizhen Wang and Mingsheng Li

Employee stock ownership plans and capital expenditures in China pp. 4095-4130

Jin Dai, Chong Gao and Qian Sun

Federal judge ideology, securities class action litigation, and stock price crash risk pp. 4131-4155

Xiaoyu Cui, Jianlei Han, Jeong Bon Kim and Baolei Qi

Does corporate digitalisation moderate real earnings management? pp. 4157-4196

Zhukun Lou, Mingran Li, Yuan George Shan and Ailin Ye

Comments on recent International Ethics Standards Board for Accountants Exposure Drafts regarding sustainability assurance and the use of external experts pp. 4197-4216

David Hay, Noel Harding, Nives Botica Redmayne, Jahanzeb Khan, Harjinder Singh, Nigar Sultana and Jean You

Female directors and cash holdings adjustment: Evidence from South Korea pp. 4217-4249

Jagadison K. Aier, Eun Hye Jo and Jung Wha (Jenny) Lee

Unfolding BP's reframe through reform strategies for politically connected governance practice and geopolitical disruptions pp. 4251-4275

Sameh Ammar and Nader Elsayed

Time distance and mutual fund holding horizon: Evidence from a quasi‐natural experiment setting of high‐speed railway opening pp. 4277-4312

Xuanyi Chen, Qiliang Liu, Li Tian, Junbo Wang and Jian Xie

Examination disclosure, issuance examination committee connections and accountants' IPO market share pp. 4313-4332

Zhaoya Zhang, Jenny Jing Wang and Biao Zhou

Objective or biased? CEO overconfidence and journalists' coverage pp. 4333-4357

Rong Gong

Rent‐seeking or value‐creating? The impact of managerial autonomy from state‐built corporate pyramids on M&A performance pp. 4359-4391

Chen Jiachun, Hou Qingsong and Li Shanmin

New blockholder and investor limited attention: Evidence from private acquisitions pp. 4393-4427

Mehmet E. Akbulut, Emily Jian Huang, Qingzhong Ma and Athena Wei Zhang

The effects of prevalence induced concept change on audit scepticism judgements pp. 4429-4446

Greg Richins, Ken T. Trotman and Di Yang

Does image sentiment of major public emergency affect the stock market performance? New insight from deep learning techniques pp. 4447-4472

Yun Liu, Dengshi Huang, Jianan Zhou and Sirui Wang

Non‐controlling shareholder activism and executive pay‐for‐performance sensitivity: Evidence from the over‐appointment of directors in the Chinese market pp. 4475-4514

Shengnan Li, Jiaqi Wang, Xinya Zheng and Chiyun Zhu

The individual motivation of investors' gambling mentality: Empirical evidence from gambling sentiment and lottery‐type stocks pp. 4515-4536

Zewei Long, Wei Wang, Haohua Li and Xinghao Huang

Prediction of corporate financial distress based on corporate social responsibility: New evidence from DANP, VWP and MEOWA weights methodologies pp. 4537-4565

Hui Li, Ting Sun and Jinquan Zhang

Executive individualism and the tone of firms' annual reports pp. 4567-4591

Wei Jiang, Chuyue Shi, Yu Li and Sujuan Xie

Pricing the missing intangible capital: Evidence from the China A‐share market pp. 4593-4618

Jing Chen, Tianyuan Jiang, Manling Zhang and Huixuan Li

Learning ESG from stock prices: Evidence from a quasi‐natural experiment in China pp. 4619-4646

Zeyuan Huang, Yi Si, Gaoliang Tian, Chongwu Xia and Lei Zhang

Keju tradition and major litigation cases: The persistent impact of Confucian norm standard pp. 4647-4673

Xuefeng Hu, Wenlan Wang, Rong Xu and Fulong Xiao

Government procurement and zombie firms' productivity: Evidence from China pp. 4675-4700

Xiaoyue Yu, Su Yu, Fulong Xiao and Zhuquan Wang

The effect of government‐guided funds on target industries in development zones – Evidence from China pp. 4701-4722

Fulong Xiao, Zini Liang, Yongbin Lv and Wei Wang

How does green finance policy affect firms' pro‐environmental mergers and acquisitions? pp. 4723-4748

Zhimin Yi, Haiyue Liu, Yile Wang and Jinyong Chen

Does the presence of executives with a marketing background affect stock price crash risk? pp. 4749-4769

Yu Jin, Rui Wang, Yi Zhang and Zhongze Li

A cross‐cultural study of ESG impact on corporate performance and equity pp. 4771-4788

Lei Wu, Zhenkai Zhai and Yongbin Lv

The mediating role of ESG: Managers' moral cognition can improve corporate performance pp. 4789-4824

Wei Gao and Xin Lyu

Banking competition and corporate risk: Micro evidence from China pp. 4825-4857

Xianjun Cai, Subin Wen and Jiaming Huang

Robots and accounting comparability: Evidence from Chinese manufacturing pp. 4859-4882

Huijie Cui, Shangkun Liang and Canyu Xu

Blockchain technology, social media sentiment and stock price pp. 4885-4913

Li Wenyi, Ni Jun and Rong Mengjie

The burden of reputation: Star CEOs and conditional accounting conservatism pp. 4915-4947

Yuting Qian, Wenhong Ding, Xiaofeng Quan and Wei Guan

Tax authority governance and corporate internal control quality pp. 4949-4976

Xiaojian Tang, Dongying Du, Ying Chen and Stephanie Tsui

ESG‐oriented analysts and corporate green innovation pp. 4977-5008

Haoyu Gao, Hui Wang, Xinyu Wang and Huiyu Wen

The real effect of CSRC's random inspections on corporate financial fraud pp. 5009-5038

Changchun Tan, Leixin Liu, Huaqing Wu and Peng Zhou

Environmental information disclosure and corporate financial performance: Evidence from China pp. 5039-5068

Xinyue Fan, Zishen Tang, Yelin Fu and Jiayi Yan

Non‐executive directors and corporate risk‐taking: Evidence from China pp. 5069-5106

Siyu Zhang and Chao Lu

Media coverage and disclosure of short‐termism tone: Evidence from China pp. 5107-5131

Yingzhao Ni

Investor sentiment and mutual fund flow‐performance sensitivity: Evidence from China pp. 5133-5167

Yuling Wu and Xueyong Zhang

Volume 64, month 06, 2024

Why does operating profitability predict returns? New evidence on risk versus mispricing explanations pp. 1243-1276

Anwer Ahmed, Michael Neel and Irfan Safdar

‘Know when to fold 'em’: Policy uncertainty and acquisition abandonment pp. 1277-1309

Andrew Ferguson, Cecilia Wei Hu and Peter Lam

Do rights matter? An intraday analysis of rights issues in Australia pp. 1311-1333

Jozef Drienko, Stephen J. Sault and Wai Han Wong

Compensating balance and loan bargaining power in China pp. 1335-1359

Long Wu, Jing Zhang and Lei Xu

Do ties still bind? Analyst behaviour after financial restatements pp. 1361-1396

Yi (Ava) Wu, Yu Flora Kuang, Gladys Lee and Kerui Zhai

Self‐sacrifice or empty symbolism: A study of $1 CEOs pp. 1397-1437

Prabashi Dharmasiri, Mukesh Garg, Anthony Ng and Supardi Supardi

Affect and reason in uncertain accounting settings: The case of capital investment appraisal pp. 1439-1470

Paul Andon, Jane Baxter and Wai Fong Chua

Do more children lead to greater blessings? Birth quantity and household economic risk in China pp. 1471-1490

Ji Zhang, Wenjun Xiong and Yanmei Sun

Corporate sexual orientation equality and carbon emission pp. 1491-1524

Ashrafee Tanvir Hossain, Amir Hossain, Tom Cooper and Majidul Islam

Aligning disclosure requirements for managerial assessments of going concern risk: Initial evidence from New Zealand pp. 1525-1547

Matthew Grosse, Tom Scott and Zeting Zang

Let others know who your friends are: The effect of collaborator disclosure on crowdfunding performance pp. 1549-1568

Feng Chen, Song Chen, Jian Ding, Ercheng Shan and Pu Zhao

Taking the hunch out of the crunch: A framework to improve variable selection in models to detect financial statement fraud pp. 1569-1588

Adrian Gepp, Kuldeep Kumar and Sukanto Bhattacharya

Cryptocurrency as an alternative inflation hedge? pp. 1589-1611

Lee Smales

How do big customers influence bank loans in China? The role of state ownership and political connections pp. 1613-1636

Li Deng, Peng Huang, Yue Lu and Hongjie Weng

ESG, financial constraint and financing activities: A study in the Chinese market pp. 1637-1663

Xuejing Guo, Shi Li, Xiaoping Song and Zilin Tang

Allocation of decision‐making power and labour income share in listed companies: Evidence from China pp. 1665-1692

Xiang Yan, Jenny Jing Wang and Ren Fang Zhang

Proprietary information and the choice between public and private debt pp. 1693-1721

Kee‐Hong Bae, Yunhao Dai, Weiqiang Tan and Wenming Wang

I'd do anything, but I won't do that: Job crafting in the management accounting profession pp. 1723-1743

Kate E. Horton and Claudio de Araujo Wanderley

CEO social capital, business environment, and the level of corporate risk‐taking in China pp. 1745-1767

Xin Su, Wenxiu Fu, Liping Zou and Ji (George) Wu

The new audit report with key audit matters: Lessons from Thailand's first implementation pp. 1769-1803

Weerapong Kitiwong, Erboon Ekasingh and Naruanard Sarapaivanich

Optimal capital structure with supplier market power pp. 1805-1825

Xue Cui, Sudipto Sarkar and Chuanqian Zhang

The challenges facing Chinese accounting scholars publishing in English (and Chinese) language journals pp. 1827-1848

Steven Dellaportas, Lina Xu, Sophia Ji, Dudu Luo and Xiaoming Song

Stock market liquidity during crisis periods: Australian evidence pp. 1849-1878

Lee Smales

Covenant violation and operational efficiency pp. 1879-1920

Hui Liang James, Hongxia Wang and Zhimin Wang

Stock liquidity and tone of press releases pp. 1921-1945

Rong Gong

Corporate transparency among government suppliers: Implications for firm valuation pp. 1947-1979

Omar Esqueda and Thanh N. Ngo

Intervention of large shareholders and corporate fraud – evidence from vertical interlock in corporate pyramids in an emerging economy pp. 1981-2010

Dan Yang, Canyu Xu and Shangkun Liang

Does corporate ESG disclosure enhance investor relationship management? Evidence from China pp. 2011-2035

Xinye Liang and Peng Cao

On the state of financial research: Is it in a silo? pp. 2037-2083

A. S. M. Sohel Azad, Abdelaziz Chazi, Ashraf Khallaf and Zaher Zantout

Management accountants with a growth mindset and changes in the design of costing systems: The role of organisational culture pp. 2085-2110

Odysseas Pavlatos and Marilou Ioakimidis

Competition, liquidity creation and bank stability pp. 2111-2146

Vuong Thao Tran and Hoa Nguyen

Trust and corporate debt maturity mismatch: Evidence from China pp. 2147-2172

Xiao Chi Wang, Wei Hao, Jiali Fang, Ji (George) Wu and Liping Zou

Emotions and inventor productivity: Evidence from terrorist attacks pp. 2173-2207

Yue Luo, Yangyang Chen and Ji‐Chai Lin

Heterogeneity in needs and purchases in Australian retirees pp. 2209-2247

Anthony Asher, Tim Boonen, Le Chang, Gaurav Khemka and Steven Roberts

Volume 64, month 03, 2024

Does patent infringement litigation affect stock price crash risk? Evidence from China pp. 3-39

Hui Deng, Lingyun Xiong and Lijuan Xiao

Director awards and board effectiveness pp. 41-73

Lindsay Baran and Silu Cheng

Higher‐order moments and asset pricing in the Australian stock market pp. 75-128

Richard Mawulawoe Ahadzie and Nagaratnam Jeyasreedharan

Business strategy and strategic deviation in accounting, finance, and corporate governance: A review of the empirical literature pp. 129-159

Ahsan Habib, Dinithi Ranasinghe and Ahesha Perera

How impact investing firms use reference frameworks to manage their impact performance: An industry‐level study pp. 161-184

Syrus M. Islam and Ahsan Habib

Corporate social responsibility disclosure, dividend payments and firm value – Relations and mediating effects pp. 185-219

Charl de Villiers, Diandian Ma and Ana Marques

Cultural diversity and Indigenous participation on Australian corporate boards: Harder but better decisions pp. 221-246

Ashesha Weerasinghe, Larelle (Ellie) Chapple and Alexandra Williamson

Employer ratings in social media and firm performance: Evidence from an explainable machine learning approach pp. 247-276

Mika Ylinen and Mikko Ranta

Political ranking in hierarchy and receipt of a comment letter: Evidence from China pp. 277-307

Xunan Feng and Dengxi Wei

New bottle or new label? Distinguishing impact investing from responsible and ethical investing pp. 309-330

Truzaar Dordi, Phoebe Stephens, Sean Geobey and Olaf Weber

The fatter the tail, the shorter the sail pp. 331-380

Saad Alsunbul, Basim Alzugaiby, Sajid Chaudhry and Rhada Boujlil

Managerial inclusiveness and corporate innovation in China pp. 381-410

Siyi Deng and Jie He

The effect of auditor experience on stock price crash risk pp. 411-444

Liangcheng Wang, Siying Li, Bikun Zhang, Yifan Zhang and Tao Peng

Family ownership and speed of adjustment towards targeted capital structures: A study of ASEAN firms pp. 445-474

Lan Thi Mai Nguyen, Trang Khanh Tran and Cameron Truong

Career concerns and earnings management in government‐owned banks pp. 475-506

Nengqi Pan, Millicent Chang and Xiaofei Pan

Vintage capital and trade credit pp. 507-537

Joye Khoo and Adrian (Wai-Kong) Cheung

Transitory and permanent shock transmissions between real estate investment trusts and other assets: Evidence from time‐frequency decomposition and machine learning pp. 539-573

Geoffrey M. Ngene and Jinghua Wang

The impact of board ethnic diversity and Chief Executive Officer role on corporate social responsibility pp. 575-605

Truc (Peter) Do and Kathleen Herbohn

Supply chain concentration and cost of capital pp. 607-634

James E. Upson and Chao Wei

Investigating performance implications of intra‐family ownership successions: Equity transfers with versus without debt creation pp. 635-656

Ellen Janssen, Sigrid Vandemaele, Wim Voordeckers and Mark Vancauteren

Do buy‐side analysts inform sell‐side analyst research? pp. 657-691

Gjergji Cici, Philip B. Shane and Yanhua Sunny Yang

CEO turnovers and capital structure persistence pp. 693-721

Viktoriya Staneva

An examination of self‐efficacy and sense of belonging on accounting student achievement pp. 723-738

Nicola Beatson, Paul de Lange, Meredith Tharapos, Brendan O'Connell, Jeffrey Smith, Stephen Scott and Richard Greatbanks

Institutional investor horizons, ownership structure and investment efficiency in China pp. 739-782

Zhihao Wang, Kezhi Liao and Sisi Wang

CEO narcissism and firm's cash conversion cycle: The moderating role of CEO's gender pp. 783-810

Heba F. Zaher and Gilberto Marquez‐Illescas

Pricing cloud stocks: Evidence from China pp. 811-832

Lichao Lin and Adrian (Wai-Kong) Cheung

Pressure from words: The tone of investors in Chinese earnings communication conferences and managerial myopia pp. 833-868

Runmei Luo and Yong Ye

A study of cross‐border profit shifting channels: Evidence from Australia pp. 869-901

Alfred Tran and Wanmeng Xu

The impact of post‐retirement financial market participation on retirement income sufficiency in Australia pp. 903-939

Xiaobo Xu, Jiali Fang, Martin Young and Liping Zou

The disciplinary role of unsuccessful takeovers and changes in corporate governance pp. 941-973

Martin Bugeja, Yaowen Shan and Yanglan Zu

CFO facial beauty and bank loan contracting pp. 975-1009

Karel Hrazdil, Jiyuan Li, Gerald Lobo and Ray Zhang

The interplay of episodic power in enabling and coercive budgetary designs in universities: A case study pp. 1011-1036

Chaturika Seneviratne and Zahirul Hoque

Group budget‐based bonus scheme and group cooperation: The role of social value orientation, goal alignment, and group identity pp. 1037-1059

Andson Braga Aguiar, Mamadou Dieng and Reinaldo Guerreiro

Can work integrated learning deliver employability? International post‐graduate accounting students pp. 1061-1082

Vanessa Crawford, Mark Brimble and Brett Freudenberg

Are accounting standards understandable? pp. 1083-1109

Bryan Howieson, Janice Loftus and Sabine Schührer

Liquidity ratios and corporate failures pp. 1111-1134

Ken Li

Executives' horizon and trade credit pp. 1135-1157

Md. Mahmudul Hasan, Md. Safayat Hossain and David R. Tree

Credit cards and commercial insurance participation: Evidence from urban households in China pp. 1159-1182

Nana Xu, Zhao Rong and Li Yu

Accounting firm office size and tax aggressiveness pp. 1183-1219

Yi (Dale) Fu, Youngdeok Lim and Elizabeth Carson

Comments on Exposure Draft for Proposed ISSA 5000, sustainability assurance engagements by the Auditing and Assurance Standards Committee of AFAANZ pp. 1221-1239

David Hay, Noel Harding, Pallab Biswas, Chris Gan, Irene Qingling Ge, Linh Ho, Dinithi Ranasinghe, Harj Singh, Nigar Sultana and Shan Zhou