China Accounting and Finance Review

2024 - 2026

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2026, month January, vol 28

Firm-level regulatory intensity and corporate strategic change pp. 145-166

Hui Liang James, Thanh Ngo and Hongxia Wang

How managerial discretion in SAB 74 disclosure timing mitigates uncertainty under ASC 606 pp. 206-233

Jesse L. Glaze and Aaron S. Nelson

2026, month October

Credit expansion and countercyclical bank equity issuance: evidence from China pp. 1-36

Chunyu Cao

Balancing flexibility and regulatory risk: AI-assisted strategies for non-GAAP disclosures in competitive markets pp. 1-21

Hrishikesh Desai

2026, month September

Does data resource disclosure promote firm innovation? pp. 1-26

Yulan Wang, Juan Zheng, Jinglin Li and Zhen Yang

2025, month December, vol 28

Political connection and corporate digital transformation: evidence from China pp. 167-185

Hu Xiong, Liming Xia, Yao Wu and Yunping Liu

Currency without credibility: why BRICS de-dollarization falls short? pp. 186-205

Iman Bastanifar, Kashif Hasan Khan and Roghayeh Nazari

How sustainability report preparers and assurance providers frame sustainability assurance quality – an interview study pp. 234-260

Cong Mu, Ying Han Fan, Hadrian Geri Djajadikerta and Da Yang

2025, month November, vol 28

Disciplinary effect of short selling: evidence from mergers and acquisitions pp. 57-88

Hai Lin and Chang Yu

Blockholder exit threats and management tone manipulation: evidence from China pp. 89-116

Tingting Jin, Xu Zhao, Xiaoyan Sun and Yueyao Guan

ESG ratings inconsistency and its effects on information in capital market pp. 117-140

Jiarong Li, Xingzi Ren, Nan Yang and Zhen Xu

2025, month October, vol 28

Central bank digital currency: a literature review and future research agenda using bibliometric analysis and TCCM framework pp. 1-26

Dhananjay Bapat and Sushil Sharma

Do institutional investors exploit expectation errors in value/glamour stocks? pp. 27-56

Iftekhar Hasan, Jianfu Shen and Chi Cheong Allen Ng

2025, month September, vol 27

Quantifying human capital disclosure in China with textual analysis pp. 469-492

Li Xie, Zhaoran Gong and Xiangyun Lu

CEO narcissism and corporate ESG performance pp. 548-579

Zilong Song, Yi Zhang and Mengjiao Ni

The aggregated release of third-party online sales data and analyst following pp. 635-654

Ning Chen and Junxiong Fang

How digital transformation shapes the performance of manufacturing firms: a study of China pp. 694-727

Xianli Kong, Lingfeng Chen, Wenchao Wang and Yang Liu

What drives the efficiency of corporate social responsibility activities? Evidence from targeted poverty alleviation projects pp. 728-758

Xiaobei Huang, Jianing Lv, Yunling Song, Ling Zhou and Shihong Li

Real-world asset tokens and commodities: static and dynamic linkages pp. 759-788

Aviral Kumar Tiwari, Mohammad Abdullah, Provash Kumer Sarker and Emmanuel Joel Aikins Abakah

2025, month August, vol 27

Unravelling cross-sectional patterns in cryptocurrencies: a four-factor asset pricing model pp. 493-519

Asgar Ali, Sanshao Peng and Syed Shams

Economic policy uncertainty exposure and the valuation of non-financial assets: an analysis of Australian listed firms pp. 520-547

Chang Liu, Fang Hu, Daifei Yao and Bin Li

Long-term institutional shareholdings and stock price informativeness of analyst target prices pp. 609-634

Amanjot Singh, Harminder Singh and Venura Welagedara

Do female directors affect the cost of equity capital? pp. 655-693

Md. Borhan Uddin Bhuiyan and Muhammad Nadeem

2025, month July, vol 27

Extreme local environmental events and the cost of debt: evidence from China pp. 580-605

Yan Jiao, Xiao Li and Xin Yang

2025, month May, vol 27

Internal audit, loan losses, and financial performance in microfinance institutions- a global evidence pp. 364-396

Abiodun Omidiji, Dimu Ehalaiye, Ernest Gyapong and Nives Botica Redmayne

Government technology support, digital finance development and corporate innovation performance pp. 397-420

Jianmin Liu and Qin Xia

Exploring the financial performance of ESG investing in India: evidence using asset-pricing models pp. 421-466

Iram Hasan, Shveta Singh and Smita Kashiramka

2025, month April, vol 27

Machine learning in predicting firm performance: a systematic review pp. 309-339

Yaseen Hezam, Hoa Luong and Lilian Anthonysamy

Disclosure quality ratings by the stock exchanges: evidence from China pp. 340-363

Shuo Yang and Jingran Zhao

2025, month March, vol 27

Financial reporting quality and corporate hedging policy: preliminary evidence pp. 210-236

Sipeng Chen and Yuan Huang

CEO turnover in family firms: the corporate transparency perspective pp. 275-307

Cheng-Hsun Lee and Sudipta Bose

2025, month February, vol 27

Firm-level climate risk exposure, ESG disclosure and stock liquidity: evidence from textual analysis pp. 181-209

Asis Kumar Sahu and Byomakesh Debata

2025, month January, vol 27

Co-opted boards and bidder performance pp. 237-274

Syed Shams, Hoa Luong and Nafisa Zabeen Ovi

2024, month November, vol 27

Is “Collaborative Governance” or “Competitive Collusion” the effect of cross-ownership on corporate innovation pp. 153-180

Lijuan Yang, Lijuan Xiao, Lingyun Xiong, Jinjin Wang and Min Bai