EconPapers    
Economics at your fingertips  
 

Accounting and Finance

2001 - 2024

Current editor(s): Robert Faff

From Accounting and Finance Association of Australia and New Zealand
Contact information at EDIRC.

Bibliographic data for series maintained by Wiley Content Delivery ().

Access Statistics for this journal.
Is something missing from the series or not right? See the RePEc data check for the archive and series.


Volume 64, month 03, 2024

Does patent infringement litigation affect stock price crash risk? Evidence from China pp. 3-39 Downloads
Hui Deng, Lingyun Xiong and Lijuan Xiao
Director awards and board effectiveness pp. 41-73 Downloads
Lindsay Baran and Silu Cheng
Higher‐order moments and asset pricing in the Australian stock market pp. 75-128 Downloads
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 Downloads
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 Downloads
Syrus M. Islam and Ahsan Habib
Corporate social responsibility disclosure, dividend payments and firm value – Relations and mediating effects pp. 185-219 Downloads
Charl de Villiers, Diandian Ma and Ana Marques
Cultural diversity and Indigenous participation on Australian corporate boards: Harder but better decisions pp. 221-246 Downloads
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 Downloads
Mika Ylinen and Mikko Ranta
Political ranking in hierarchy and receipt of a comment letter: Evidence from China pp. 277-307 Downloads
Xunan Feng and Dengxi Wei
New bottle or new label? Distinguishing impact investing from responsible and ethical investing pp. 309-330 Downloads
Truzaar Dordi, Phoebe Stephens, Sean Geobey and Olaf Weber
The fatter the tail, the shorter the sail pp. 331-380 Downloads
Saad Alsunbul, Basim Alzugaiby, Sajid Chaudhry and Rhada Boujlil
Managerial inclusiveness and corporate innovation in China pp. 381-410 Downloads
Siyi Deng and Jie He
The effect of auditor experience on stock price crash risk pp. 411-444 Downloads
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 Downloads
Lan Thi Mai Nguyen, Trang Khanh Tran and Cameron Truong
Career concerns and earnings management in government‐owned banks pp. 475-506 Downloads
Nengqi Pan, Millicent Chang and Xiaofei Pan
Vintage capital and trade credit pp. 507-537 Downloads
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 Downloads
Geoffrey M. Ngene and Jinghua Wang
The impact of board ethnic diversity and Chief Executive Officer role on corporate social responsibility pp. 575-605 Downloads
Truc (Peter) Do and Kathleen Herbohn
Supply chain concentration and cost of capital pp. 607-634 Downloads
James E. Upson and Chao Wei
Investigating performance implications of intra‐family ownership successions: Equity transfers with versus without debt creation pp. 635-656 Downloads
Ellen Janssen, Sigrid Vandemaele, Wim Voordeckers and Mark Vancauteren
Do buy‐side analysts inform sell‐side analyst research? pp. 657-691 Downloads
Gjergji Cici, Philip B. Shane and Yanhua Sunny Yang
CEO turnovers and capital structure persistence pp. 693-721 Downloads
Viktoriya Staneva
An examination of self‐efficacy and sense of belonging on accounting student achievement pp. 723-738 Downloads
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 Downloads
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 Downloads
Heba F. Zaher and Gilberto Marquez‐Illescas
Pricing cloud stocks: Evidence from China pp. 811-832 Downloads
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 Downloads
Runmei Luo and Yong Ye
A study of cross‐border profit shifting channels: Evidence from Australia pp. 869-901 Downloads
Alfred Tran and Wanmeng Xu
The impact of post‐retirement financial market participation on retirement income sufficiency in Australia pp. 903-939 Downloads
Xiaobo Xu, Jiali Fang, Martin Young and Liping Zou
The disciplinary role of unsuccessful takeovers and changes in corporate governance pp. 941-973 Downloads
Martin Bugeja, Yaowen Shan and Yanglan Zu
CFO facial beauty and bank loan contracting pp. 975-1009 Downloads
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 Downloads
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 Downloads
Andson Braga Aguiar, Mamadou Dieng and Reinaldo Guerreiro
Can work integrated learning deliver employability? International post‐graduate accounting students pp. 1061-1082 Downloads
Vanessa Crawford, Mark Brimble and Brett Freudenberg
Are accounting standards understandable? pp. 1083-1109 Downloads
Bryan Howieson, Janice Loftus and Sabine Schührer
Liquidity ratios and corporate failures pp. 1111-1134 Downloads
Ken Li
Executives' horizon and trade credit pp. 1135-1157 Downloads
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 Downloads
Nana Xu, Zhao Rong and Li Yu
Accounting firm office size and tax aggressiveness pp. 1183-1219 Downloads
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 Downloads
David Hay, Noel Harding, Pallab Biswas, Chris Gan, Irene Qingling Ge, Linh Ho, Dinithi Ranasinghe, Harj Singh, Nigar Sultana and Shan Zhou

Volume 63, month 12, 2023

The effects of Tech‐Fin on corporate innovation: Evidence from China pp. 3739-3762 Downloads
Chen Feng, Qing‐Yuan Hu, Yan‐Kun Kang, Cheng‐Yao Li and Yao Zhang
Government provided rating, alleviation of financial constraints, and corporate investment pp. 3763-3779 Downloads
Jinyang Li, Jenny Jing Wang and Minggui Yu
From natural language to accounting entries using a natural language processing method pp. 3781-3795 Downloads
Yasheng Chen, Xian Huang and Zhuojun Wu
Impact investment deal flow and Sustainable Development Goals: “Mind the gap?” pp. 3797-3813 Downloads
Syrus M. Islam and Asheq Rahman
A CEO's expertise power and bank diversification pp. 3815-3840 Downloads
Maisam Ali, Christopher Gan and Muhammad Nadeem
The effectiveness of sanctions on disclosure regulation: Australian evidence pp. 3841-3872 Downloads
Xiaomeng Charlene Chen, Ka Wai Choi, Sue Wright and Hai Wu
The value of communication: Evidence from in‐depth investor relations management data pp. 3873-3909 Downloads
Shilei Yu, Ning Hu and Wanyi Chen
Country environmental, social and governance performance and economic growth: The international evidence pp. 3911-3941 Downloads
Jiazhen Wang, Jing Yu and Rui Zhong
Improving small and medium‐size enterprise performance: Does working capital management enhance the effectiveness of financial inclusion? pp. 3943-3969 Downloads
Asit Bhattacharyya, Md Lutfur Rahman and Sue Wright
Managerial tone and investors' hedging activities: Evidence from credit default swaps pp. 3971-3998 Downloads
Peng Liang, Nan Hu, Ling Liu and Ting Zhang
Business strategy, cash holdings, and dividend payouts pp. 3999-4035 Downloads
Muhammad Nurul Houqe, Reza M. Monem and Tony van Zijl
Critical analysis of integration of ICT and data analytics into the accounting curriculum: A multidimensional perspective pp. 4037-4063 Downloads
Jacqueline Birt, Maryam Safari and Vincent Bicudo de Castro
Exploring the determinants of carbon management system quality: The role of corporate governance and climate risks and opportunities pp. 4065-4091 Downloads
Jibriel Elsayih, Rina Datt, Qingliang Tang, Ali Hamid and Maria Estela Varua
Does executive accountability enhance risk management and risk culture? pp. 4093-4124 Downloads
Elizabeth Sheedy and Dominic S. B. Canestrari‐Soh
Blockchain technology adoption and accounting information quality pp. 4125-4156 Downloads
Bin Fang, Xinming Liu, Chen Ma and Yusang Zhuo
Do women empower other women? Empirical evidence of the effect of female pervasiveness on firm risk‐taking pp. 4157-4174 Downloads
Camilla Ciappei, Simone Terzani, Andrea Bafundi and Giovanni Liberatore
Financial effects of carbon risk and carbon disclosure: A review pp. 4175-4219 Downloads
Qingxia (Jenny) Wang
How do co‐shareholding networks affect negative media coverage? Evidence from China pp. 4221-4249 Downloads
Lixiang Wang, Wendi Hou and Yupei Liu
How management control systems can enable, constrain, and embed integrated reporting pp. 4251-4273 Downloads
Stefan Bezuidenhout, Charl de Villiers and Ruth Dimes
Default risk and earnings expectations: The role of contract maturity in the credit default swap market pp. 4275-4298 Downloads
Mary S. Hill and Gary K. Taylor
Asset redeployability and CEO inside debt pp. 4299-4331 Downloads
Gurmeet S. Bhabra and Ashrafee T. Hossain
Institutional and individual investors' short‐term reactions to the COVID‐19 crisis in China pp. 4333-4355 Downloads
Siyi Liu, Xin Liu, Chuancai Zhang and Lingli Zhang
The balanced scorecard: Do managers need a strategy map when evaluating performance? pp. 4357-4373 Downloads
Kerry A. Humphreys
Non‐GAAP earnings and executive compensation: An experiment pp. 4375-4398 Downloads
Mark Brosnan, Keith Duncan, Tim Hasso and Janice Hollindale
The value of personal professional financial advice to clients: A systematic quantitative literature review pp. 4399-4429 Downloads
Kirsten L. MacDonald, Ellana Loy, Mark Brimble and Karen Wildman
The relationship between responsible financial behaviours and financial wellbeing: The case of buy‐now‐pay‐later pp. 4431-4451 Downloads
Robert Powell, Anh Do, Denise Gengatharen, Jaime Yong and Rasiah Gengatharen
Cultural accountability in the annual report: The case of First Nations entities in Australia pp. 4453-4478 Downloads
Ellie Norris, Shawgat Kutubi and Steven Greenland
Institutional investors' corporate site visits and firm management earnings forecasts pp. 4479-4504 Downloads
Kaijuan Gao, Manya Wang and Renyun Zhang
Buddhism and M&A performance: Evidence from China pp. 4505-4531 Downloads
Wen Shi and Xiaogang Bi
Financial constraints and political catering disclosures of non‐state‐owned firms: Evidence from textual analysis pp. 4533-4563 Downloads
Dongmin Kong and Lu Shi
Board interlocks, career prospects and corporate social responsibility pp. 4565-4595 Downloads
Lai Van Vo, Huong Thi Thu Le and Youngbin Kim
Relationship investment and local corruption environment: Evidence from China pp. 4597-4628 Downloads
Zhaohua Li and Xiaofei Pan
Role of OTC options in stock price efficiency: Evidence from the Chinese market pp. 4629-4655 Downloads
Yaping Zhou, Xundi Diao and Dayong Lv
How firms respond to external valuation: Evidence from the monitoring role of media pp. 4657-4681 Downloads
Rong Gong
Accounting for waste: Waste reporting in Australian metals and mining companies pp. 4683-4711 Downloads
Le Thuy Duong Ha and Mansi Mansi
Plus Token and investor searching behaviour – A cryptocurrency Ponzi scheme pp. 4713-4728 Downloads
Shuyu Zhang, Dunli Zhang, Jianming Zheng, Walter Aerts and Dandan Xu
Labour marketisation level and corporate labour investment efficiency: Evidence from China pp. 4729-4760 Downloads
Zhizhu Yuan, Ye Yang and Bai Liu
Mandatory inclusive finance policy and small banks' operating performance: Evidence from China pp. 4761-4777 Downloads
Dan Ma and Wenchun Wang
More on the relationship between interdisciplinary accounting research and citation impact pp. 4779-4803 Downloads
Lina Xu, Steven Dellaportas, Zhiqiang Yang and Jin Wang
Comments of the AFAANZ Auditing and Assurance Standards Committee on Proposed International Standard on Auditing 500 (Revised) Audit Evidence pp. 4805-4812 Downloads
Yi (Dale) Fu, Noel Harding, David Hay, Mohammad Jahanzeb Khan, Tom Scott, Harj Singh, Sarka Stepankova and Nigar Sultana
Comments of the AFAANZ Auditing and Assurance Standards Committee on the Proposed Standard on Assurance Engagements over GHG Emissions Disclosure pp. 4813-4820 Downloads
David Hay, Noel Harding, Chris Gan, Irene Ge, Linh Ho, Dinithi Ranasinghe, Harj Singh, Nigar Sultana and Shan Zhou
Deleveraging for talents: Human capital reliance and corporate leverage pp. 4823-4847 Downloads
YunGuo Liu, Minghui Zheng, Yue Xu and Sujuan Xie
Production similarity and the cross‐section of stock returns: A machine learning approach pp. 4849-4882 Downloads
Yao Ge, Zheng Qiao, Zhe Shen and Zhiyu Zhang
The crowding‐out effects of innovation information disclosure on peers' innovation: Evidence from innovation‐driven M&As in China pp. 4883-4908 Downloads
Zhangfan Cao, Chen Hua, Yan Tong and Xi Wang
How does credit information sharing affect trade credit? Evidence from China pp. 4909-4938 Downloads
Haoyu Gao, Peixuan Zhao and Huiyu Wen
Investor attention and the predictability of the volatility of CNY‐CNH spreads: Evidence from a GARCH‐MIDAS model pp. 4939-4959 Downloads
Xiaoping Li, Zhipeng Zhang, Junyu Pan and Jihong Duan
Do venture capitalists with foreign experience drive corporate social responsibility better? Evidence from China pp. 4961-4988 Downloads
Jiami Zheng and Lin Zhang
Climate risk and audit fees: An international study pp. 4989-5025 Downloads
Minfeng Yu, Yi Si, Gaoliang Tian and Lei Zhang
Managerial short‐termism and financial statement comparability pp. 5027-5067 Downloads
Zhichao Zhang and Fangjun Wang
Customers' stock price crash risk and suppliers' investment inefficiency: Evidence from China pp. 5069-5092 Downloads
Changyun Wang, Chenyu Wang and Weixing Wu
Bagging or boosting? Empirical evidence from financial statement fraud detection pp. 5093-5142 Downloads
Xiaowei Chen and Cong Zhai
IPO suspension and pricing: Evidence from China pp. 5143-5182 Downloads
Junkun Zhao, Zhe Shen and Yong Huang
Arbitrage across different Bitcoin exchange venues: Perspectives from investor base and market related events pp. 5183-5210 Downloads
Ao Shu, Feiyang Cheng, Jianlei Han, Zini Liang and Zheyao Pan
Institutional investors' corporate site visits and resource extraction: Evidence from China pp. 5211-5243 Downloads
Minhang Deng, Yunyi Wang, Gaoliang Tian, Bozhi Xu and Yuyan Tang
Decentralising for local information? Evidence from state‐owned listed firms in China pp. 5245-5276 Downloads
Qiankun Gu, Jeong‐Bon Kim, Ke Liao and Yi Si

Volume 63, month 09, 2023

Love thy neighbour: Evidence from capital structure decisions pp. 2907-2933 Downloads
Chien Chi Chu, Xiu‐Fen Su, Yu‐En Lin, Akihiro Omura, Bin Li and Adrian Wai‐Kong Cheung
Litigating crashes? Insights from security class actions pp. 2935-2963 Downloads
Huilin Zhang, Xiaoran Ni and Qi Jin
Do risk exposures explain accounting anomalies? A new testing method pp. 2965-2983 Downloads
Zihang Peng
What firm risk factors drive bank loan pricing and other terms? Evidence from China pp. 2985-3010 Downloads
Hongmin Jin, Lu Wang, Zuoping Xiao and Hung‐Gay Fung
Messages in online stock forums and stock price synchronicity: Evidence from China pp. 3011-3041 Downloads
Can Huang, Yuqiang Cao, Meiting Lu, Yaowen Shan and Yizhou Zhang
Private family firms, generations and bank debt pp. 3043-3075 Downloads
Nieves Lidia Díaz‐Díaz, Pedro J. García‐Teruel and Pedro Martínez‐Solano
Does corporate social responsibility protect shareholder value from the shock of COVID‐19? Evidence from China pp. 3077-3094 Downloads
Danni Chen, Xue Chen and Huiying Sun
Firm culture and internal control system pp. 3095-3123 Downloads
Margaret A. Abernethy, Wei Li, Yunyan Zhang and Hanzhong Shi
Too transparent for signalling? A global analysis of bond issues by property companies pp. 3125-3145 Downloads
Marc Berninger, Paul Bossong, Dirk Schiereck and Marcel Steinhardt
The rise of robots and the fall of cost stickiness: Evidence from Chinese manufacturers pp. 3147-3171 Downloads
Wanjiao Jia, Ting Yang and Xin Zhang
Effective teaching, student engagement and student satisfaction during the Covid‐19 pandemic: Evidence from business students' qualitative survey evaluations pp. 3173-3192 Downloads
Meredith Tharapos, Konrad Peszynski, Kwok Hung Lau, Margaret Heffernan, Gillian Vesty and Aida Ghalebeigi
The influence of partners' known preferences on auditors' sceptical judgements: The moderating role of perceived social influence pressure pp. 3193-3215 Downloads
Sammy Xiaoyan Ying, Chris Patel and Aeson Luiz Dela Cruz
Non‐GAAP earnings reporting following going‐concern opinions pp. 3217-3252 Downloads
Ting Zhang, So Yean Kwack, Yi Si and Gaoliang Tian
Impact of the interactive and diagnostic uses of performance measurement systems on procedural fairness perception, cooperation and performance in supply alliances pp. 3253-3296 Downloads
Habib Mahama and Zhichao (Alex) Wang
Short selling and the independence of business‐related analysts: Evidence from an emerging market pp. 3297-3323 Downloads
Lei Chen, Zhi Jin and Xue Yang
Investor reactions to key audit matters: Financial and non‐financial contexts pp. 3325-3349 Downloads
Hien Hoang, Robyn Moroney, Soon‐Yeow Phang and Xinning Xiao
Detecting overproduction: Evidence from inventory write‐down pp. 3351-3386 Downloads
Fernando Comiran and Subprasiri Siriviriyakul
Corporate codes of ethics and cash holdings: International evidence pp. 3387-3418 Downloads
Giorgio Gotti, Tony Kang, Michael C. Wolfe and Yong Keun Yoo
Enhancing bank transparency: Financial reporting quality, fraudulent peers and social capital pp. 3419-3454 Downloads
Marco Maria Mattei and Petya Platikanova
Predicting accounting fraud using imbalanced ensemble learning classifiers – evidence from China pp. 3455-3486 Downloads
Md Jahidur Rahman and Hongtao Zhu
Awe culture and corporate social responsibility: Evidence from China pp. 3487-3517 Downloads
Chao Yan, Jiaxin Wang, Zhi Wang and Kam C. Chan
Who pays attention to sustainability reports and why? Evidence from Google search activity pp. 3519-3551 Downloads
Patrick J. Ferguson, Jane Hronsky and Matt Pinnuck
High‐temperature exposure risk, corporate performance and pricing efficiency of the stock market pp. 3553-3583 Downloads
Guojin Chen, Wenpeng Chen, Jiaqi Wang and Xiangqin Zhao
How important are semi‐annual earnings announcements? An information event perspective pp. 3585-3607 Downloads
Stephen Taylor and Alex Tong
The response of Australian firms to AASB 138 disallowing the recognition of internally generated identifiable intangibles pp. 3609-3641 Downloads
Shawn Ho, Baljit K. Sidhu and Fan Yang
The impact of board ethnic diversity on executive pay‐to‐performance sensitivity: Australian evidence pp. 3643-3674 Downloads
Truc (Peter) Do
Effects of audit committee chair characteristics on auditor choice, audit fee and audit quality pp. 3675-3707 Downloads
Masoud Azizkhani, Sarowar Hossain and Mai Nguyen
Stock market reactions to US Consumer Product Safety Commission enforcement actions pp. 3709-3735 Downloads
Rashid Ameer and Radiah Othman

Volume 63, month 06, 2023

The impact of tax enforcement on corporate investment efficiency: evidence from the tax administration information system pp. 1635-1669 Downloads
Liguang Zhang, Wanyi Chen and Liao Peng
Meta‐analysis of the impact of financial constraints on firm performance pp. 1671-1707 Downloads
Fatematuz Tamanna Ahamed, Muhammad Nurul Houqe and Tony van Zijl
The effect of capital and labour distortion on innovation pp. 1709-1737 Downloads
Yidan Liang
Pandemic risk disclosure in integrated reports: after COVID‐19 is hindsight 2020? pp. 1739-1758 Downloads
Roslyn Roberts, Daun Jang and Grace Mubako
Capital and labour distortion in China: a systematic literature review using HistCite pp. 1759-1784 Downloads
Yidan Liang
Corporate social responsibility and litigation risk: Evidence from securities class action lawsuits pp. 1785-1819 Downloads
Atreya Chakraborty, Lucia S. Gao and Prianka Musa
Determinants and consequences of student satisfaction in Australian Universities: Evidence from QILT Surveys pp. 1821-1850 Downloads
Kumar Biswas, Sudipta Bose, Millicent Chang and Syed Shams
Financial controller turnover: An early warning sign of deteriorating financial reporting quality pp. 1851-1884 Downloads
Junwei Lu, Yaoyao Liu, Sudha Krishnan and Xiaoou Yu
The association between quarter length, forecast errors, and firms’ voluntary disclosures pp. 1885-1918 Downloads
Stephen A. Hillegeist, James P. Kavourakis and Matthew Pinnuck
Local social environment and the speed of leverage adjustment pp. 1919-1952 Downloads
Tongxia Li and Chun Lu
Longitudinal accounting comparability and bond credit spreads: Evidence from China pp. 1953-1981 Downloads
Shijiao Cao and Jianqiong Wang
Do more able managers provide better non‐GAAP earnings? pp. 1983-2012 Downloads
Robert Kim
Auditors’ scepticism in response to audit committee oversight behaviour pp. 2013-2034 Downloads
Sanaz Aghazadeh, Yoon Ju Kang and Marietta Peytcheva
Customer concentration, leverage adjustments, and firm value pp. 2035-2079 Downloads
Obaid Ur Rehman, Xiaoxing Liu, Kai Wu and Junfeng Li
CEO overconfidence and the tone of press release pp. 2081-2108 Downloads
Rong Gong
Toxic chemical releases and idiosyncratic return volatility: A prospect theory perspective pp. 2109-2143 Downloads
Stephen Bahadar, Muhammad Nadeem and Rashid Zaman
Earnings communication conferences and post‐earnings‐announcement drift: Evidence from China pp. 2145-2185 Downloads
Baochen Yang, Yifang Liu and Yunpeng Su
12 years of integrated reporting: A review of research pp. 2187-2243 Downloads
Nuradhi Kalpani Jayasiri, Sriyalatha Kumarasinghe and Rakesh Pandey
The impact of interactive and diagnostic levers of eco‐control on eco‐innovation: The mediating role of employee environmental citizenship behaviour pp. 2245-2271 Downloads
Nuraddeen Abubakar Nuhu, Kevin Baird and Sophia Su
Revenue growth in not‐for‐profit organisations: The effects of interactive and diagnostic controls and organisational culture pp. 2273-2294 Downloads
Lu Jiao, Graeme Harrison and Jinhua Chen
Being private, Big 4 auditors, and debt raising pp. 2295-2345 Downloads
Wen Hua Sharpe, Peter Carey and Hong Feng Zhang
Difference of opinion among investors versus analysts pp. 2347-2381 Downloads
Zhiqi Cao and Wenfeng Wu
Former auditors on the audit committee and earnings management: Evidence from African banks pp. 2383-2420 Downloads
Yosra Mnif and Imen Slimi
Understanding short‐term price pressure from index reconstitutions: Evidence from the CSI 300 pp. 2421-2440 Downloads
Gang Chu, John W. Goodell, Xiao Li and Yongjie Zhang
Securities class actions and conditional conservatism: Evidence from two legal events pp. 2441-2471 Downloads
Xiaomeng Chen, Meiting Lu, Yaowen Shan and Yizhou Zhang
Cross‐country diversity and non‐IFRS financial performance measures pp. 2473-2502 Downloads
Greg Clinch, Ann Tarca and Marvin Wee
Diffusion of integrated reporting, insights and potential avenues for future research pp. 2503-2555 Downloads
Amir Hossain, Sudipta Bose and Abul Shamsuddin
The effect of non‐financial performance measures, organisational politics and political skill on job performance: Evidence from China pp. 2557-2595 Downloads
Vincent K. Chong, Isabel Z. Wang, Gary S. Monroe, Liam Strike and Feida (Frank) Zhang
Does information asymmetry predict audit fees? pp. 2597-2619 Downloads
Alex Frino, Riccardo Palumbo and Pierangelo Rosati
The ASC 606 standard, revenue informativeness, and analysts forecast quality pp. 2621-2652 Downloads
Jie Hao and Viet Tuan Pham
Disclosure of liquidity and cash flow statements by Australian superannuation funds before Covid‐19 pp. 2653-2675 Downloads
Pamela Kent, Richard Kent, Robyn McCormack and Julie‐Anne Tarr
Capital market liberalisation and voluntary corporate social responsibility disclosure: Evidence from a quasi‐natural experiment in China pp. 2677-2715 Downloads
Lin Liao, Yukun Pan and Daifei (Troy) Yao
How do institutional investors influence accounting conservatism in China? pp. 2719-2754 Downloads
Dan Zhang, Shiguang Ma and Xiaofei Pan
Mutual fund activism and corporate innovation: Evidence from China pp. 2755-2779 Downloads
Bingrun Xu, Wenli Huang, Lu Li and Lei Lu
Digital financial inclusion and investment diversification: Evidence from China pp. 2781-2799 Downloads
Xiaomeng Lu, Yali Lai and Yong Zhang
The impact of institutional investors on ESG: Evidence from China pp. 2801-2826 Downloads
Jinchi Liu, Xiong Xiong, Ya Gao and Jin Zhang
Tail risk of coal futures in China's market pp. 2827-2845 Downloads
Ze Shen, Minglu Wang and Qing Wan
Impact of share pledging by controlling shareholders on firm value in the context of China's tightened regulatory reforms pp. 2847-2874 Downloads
Zili Su and Constantinos Alexiou
Green credit policy and corporate cash holdings: Evidence from China pp. 2875-2903 Downloads
Weiping Li, Xiaoqi Chen and Tao Yuan

Volume 63, month 04, 2023

The day‐of‐the‐month effect and the performance of the dollar cost averaging strategy: Evidence from China pp. 797-815 Downloads
Xuejun Jin, Hongze Li and Bin Yu
The vanishing searches and audit fees: Evidence from Google's withdrawal from China pp. 817-841 Downloads
Chunyu Zu
Do small businesses adjust their capital structure? Evidence from the global financial crisis in Japan pp. 843-871 Downloads
Daisuke Tsuruta
CEO facial structure and stock price crash risk pp. 873-905 Downloads
Zunxin Zheng, Donghui Li, Tingyong Zhong, Tian Wang and Ling He
Climate change disclosure and the information environment in the initial public offering market pp. 907-952 Downloads
Jerry W. Chen, Eunice S. Khoo and Zihang Peng
An evaluation of the impacts of the adoption of IFRS 15 Revenue from Contracts with Customers pp. 953-973 Downloads
Sebastian Onie, Le Ma, Helen Spiropoulos and Peter Wells
CEO incentive compensation and stock price momentum pp. 975-1028 Downloads
Jian Wang, Yanhuang Huang, Hongrui Feng, Xingjian Li and Shu Yan
Sampling error and the joint estimation of imputation credit value and cash dividend value pp. 1029-1068 Downloads
Damien Cannavan, Stephen Gray and Jason Hall
CEO cultural background and corporate cash holdings pp. 1069-1100 Downloads
Fai Lim Loi, Jean Jinghan Chen and Zhuo Qiao
State‐owned capital and corporate social responsibility of private‐holding companies: evidence from China pp. 1101-1120 Downloads
Tao Zhang, Lishi Gu and Jenny Jing Wang
Market sentiment to COVID‐19 and the Chinese stock market pp. 1121-1135 Downloads
Liao Xu, Jilong Chen and Hao Xu
Earnings manipulation and similarity of annual report disclosure: Evidence from China pp. 1137-1156 Downloads
Yonghai Wang, Qingyun Ye, Jenny Jing Wang and Yunqian Wang
The impact of CSR performance and CSR disclosure readability on investors’ earnings estimates pp. 1157-1186 Downloads
Jingyu Gao, F.G.H. (Frank) Hartmann, Min Zhang and Yasheng Chen
Empirical analysis of the relationship between labour cost stickiness and labour reforms in Spain pp. 1187-1221 Downloads
Josep Mª. Argilés‐Bosch, Josep Garcia‐Blandón and Diego Ravenda
Corporate reputation and hedging activities pp. 1223-1247 Downloads
Zero Deng and J. Jimmy Yang
Director expertise and co‐option in industry superannuation funds? pp. 1249-1283 Downloads
Jin Sug Yang, Anna Bedford and Martin Bugeja
How is illiquidity priced in the Chinese stock market? pp. 1285-1320 Downloads
Jun Liu, Kai Wu, Fuwei Jiang and Zhiqi Shen
How does corporate social responsibility have influence on firms' access to trade credit pp. 1321-1349 Downloads
Yufen Wei, Qigui Liu and Jinbo Luo
Does short sales deregulation affect qualitative information disclosure? pp. 1351-1380 Downloads
Jie He and Kam C. Chan
Corporate green innovation and stock liquidity in China pp. 1381-1415 Downloads
Zhongfei Chen, Yu Xiao and Kangqi Jiang
Exchange‐traded fund ownership and underlying stock mispricing pp. 1417-1445 Downloads
Joey W. Yang, Lewis May and John Gould
Segmented financial risk tolerances within the standardised initial public offering regulatory environment of the Australian Securities Exchange pp. 1447-1475 Downloads
Kylie J. Gilbey and Sharon Purchase
Economic policy uncertainty, corporate investment decisions and stock price crash risk: Evidence from China pp. 1477-1502 Downloads
Zhongbo Jing, Shiyu Lu, Yang Zhao and Jun Zhou
Social media information dissemination and corporate bad news hoarding pp. 1503-1532 Downloads
Feng He, Yaqian Feng and Lingbing Feng
Does reputation matter? Evidence on spatial competition in China's bond market pp. 1533-1570 Downloads
Xing Liu, Lingxuan Yang and Yu Liu
The link between formality and procedural fairness: The influences of precision, sensitivity and role clarity pp. 1571-1598 Downloads
Kelly K. Wang, Maria Cadiz Dyball and Andy Wang
Workforce diversity and financial statement readability pp. 1599-1631 Downloads
Leye Li, Louise Yi Lu, Yi Wang and Yangxin Yu

Volume 63, month 03, 2023

Consequences of local social norms: A review of the literature in accounting, finance, and corporate governance pp. 3-45 Downloads
Ahsan Habib, Mabel D' Costa and Ahmed Khamis Al‐Hadi
Indigenous sustainable finance as a research field: A systematic literature review on indigenising ESG, sustainability and indigenous community practices pp. 47-76 Downloads
Andre Poyser and Dan Daugaard
How do firms learn? Evidence from corporate cash holdings during the COVID‐19 pandemic pp. 77-108 Downloads
Bishal Bc and Thuy Simpson
Economic Value Added in performance measurement: A simulation approach and empirical evidence pp. 109-140 Downloads
Yuanzhan Chen, Zhuo Jin and Bo Qin
The greening effects of regional innovation symbiosis – Evidence from Chinese listed firms pp. 141-160 Downloads
Haiyue Liu, Cangyu Wang, Qin Zhang, Changyi Zhao and Jie Jiang
Reverse innovation and firm value in emerging markets: Evidence from China pp. 161-198 Downloads
Fangfang Hou and Congshan Li
How does mandatory CSR reporting affect supply chain? A new perspective from suppliers pp. 199-227 Downloads
Qinlin Zhong, Fuxiu Jiang, Dan Li and Chun Yuan
Perceptions and experiences of career success among aspiring and early career accountants and the role of organisational support pp. 229-245 Downloads
Denise Jackson, Julia Richardson, Grant Michelson and Rahat Munir
Impact of product market competition on real activity manipulation: Moderating role of managerial ability pp. 247-275 Downloads
Pallab Kumar Biswas, Dinithi Ranasinghe and Kian Tan
Shorting costs and profitability of long–short strategies pp. 277-316 Downloads
Dongcheol Kim and Byeung‐Joo Lee
Do foreign institutional investors monitor opportunistic managerial behaviour? Evidence from real earnings management pp. 317-351 Downloads
Xiaolong Gu, Zhe An, Chen Chen and Donghui Li
The use of digital footprints in the US mortgage market pp. 353-401 Downloads
D Dulani Jayasuriya, Mohamed Ayaz and Michael Williams
Developing critical thinking: An examination of contemporary practices in accounting pp. 403-425 Downloads
Elisabeth Sinnewe, Daifei (Troy) Yao and Laura De Zwaan
Fixed investment or financial assets investment: Evidence from political uncertainty in China pp. 427-450 Downloads
Chengxue Yao, Fan Jiang and Liang Guo
Financial openness and profitability premium: Causal evidence from the Shanghai‐Hong Kong Stock Connect pp. 451-483 Downloads
Fuwei Jiang, Fujing Jin and Kejia Zhang
Timing the factor zoo via deep learning: Evidence from China pp. 485-505 Downloads
Tian Ma, Cunfei Liao and Fuwei Jiang
Did quantitative easing reduce the borrowing costs of firms? The risk‐taking channel pp. 507-536 Downloads
Gang Wang and Yi Shen
Dodd–Frank's impact on community‐bank investment models: A Bayesian structural time series analysis pp. 537-554 Downloads
Yen Teik Lee, Gary L. Caton, Edward N. Gamble and Francis Kerins
Speculative trading preferences of retail investor birth cohorts pp. 555-574 Downloads
Grace Lepone, Joakim Westerholm and Danika Wright
Does common auditor have an impact on corporate tax avoidance? An investigation from the supply chain perspective pp. 575-629 Downloads
Zhiying Hu, Haiyan Yang, Yuyu Zhang and Jenny Jing Wang
Grabbing hand or financial constraint mitigation effect? A reexamination of the relationship between institutional development and cash holdings pp. 631-655 Downloads
Xiang Zhang, Zongyi Zhang and Han Zhou
Corporate carbon assurance and the quality of carbon disclosure pp. 657-690 Downloads
Le Luo, Qingliang Tang, Hanlu Fan and Jamie Ayers
Dividend imputation taxes and the curious case of a price premium between BHP and Billiton American depositary receipts pp. 691-717 Downloads
Hansi Hu and Terry Walter
Forecasting models for the Chinese macroeconomy in a data‐rich environment: Evidence from large dimensional approximate factor models with mixed‐frequency data pp. 719-767 Downloads
Qin Zhang, He Ni and Hao Xu
Non‐executive directorship importance and takeover hostility: Australian evidence pp. 769-793 Downloads
Chistopher Day, Martin Bugeja, Helen Spiropoulos and Zoltan Matolcsy
Page updated 2024-06-14