Asia-Pacific Journal of Accounting & Economics

2008 - 2025

Current editor(s): Yin-Wong Cheung, Hong Hwang, Jeong-Bon Kim, Shu-Hsing Li and Suresh Radhakrishnan

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Volume 32, issue 1, 2025

Trust, family firms, and M&A quality pp. 1-27

Gianfranco Siciliano, Annalisa Prencipe and Suresh Radhakrishnan

Organizational structure and tax avoidance: multinational evidence from business group affiliation pp. 28-52

Hyun A. Hong, Jeong-Bon Kim, Steven R. Matsunaga and Cheong H. Yi

Economic consequences of bargain purchase gains under ASC 805: evidence from banking industry pp. 53-75

You Il Park

Green credit policies and heavily polluting enterprises’ maturity mismatch between investment and financing: a difference-in-differences approach pp. 76-90

Xin Liu and Hu Wang

Financing Constraints, Other People’s Money Strategy, and Enterprise Innovation pp. 91-109

Wenxian Hu, Qi Shi and Jinlong Chen

Faithful or fearless: directors’ and officers’ liability insurance and management discussion and analysis tone manipulation pp. 110-133

Yi Ru, Wei Zhao and Zihao Su

Pollution, trade liberalization, and urban unemployment pp. 134-144

Shang-Fen Wu and Cheng-Te Lee

Can call auction reduce closing price manipulation in the stock market? pp. 145-162

Mengyu Li, Tiange Qi, Yongjian Huang, Panpan Feng and Yingying Zhao

The impact of China’s One-Belt One-Road initiative on international trade and global value chains pp. 163-180

Yuxin Lu and Joanna Wolszczak-Derlacz

On the effects of crude oil demand and supply shocks on Korea’s bilateral trade balance: are the effects asymmetry? pp. 181-195

Jungho Baek

Volume 31, issue 6, 2024

The informational role of analyst coverage on firm innovation: evidence from China pp. 915-945

Xiaori Zhang, Fangfang Sun, Yin-Che Weng, Yuan Yin and Wen Shi

CSR, vertical bargaining and cost pass-through pp. 946-965

Xiaolin Xue, Leonard F.S. Wang and Qidi Zhang

Digital transformation and financing constraints of SMEs: evidence from China pp. 966-986

Lei Guo, Luying Xu, Junyi Wang and Jingwen Li

Income diversification, credit risk and bank stability: evidence from an emerging market pp. 987-1007

Thuy Thu Nguyen and Trang Thu Nguyen

Do analysts’ earnings forecasts exclude earnings management? Evidence from audit adjustments pp. 1008-1027

Songsheng Chen, Qingqing Liu and Li Yao

The effects of audit engagement partner ownership on audit engagements: evidence from Korea pp. 1028-1051

Jinhee Kim and So Yean Kwack

Time-varying effects of the gold price and the oil price on imports in Turkey pp. 1052-1071

Nezir Köse, Emre Ünal and Savas Gayaker

From greed to good: how government regulations of executive compensation impact corporate ESG performance? pp. 1072-1092

Umer Sahil Maqsood, Qian Li, R.M. Ammar Zahid and Shihao Wang

Social media Q&A text semantic similarity and corporate fraud: evidence from the Shanghai Stock Exchange E-interaction platform in China pp. 1093-1122

Qifa Xu, Nan Xie, Cuixia Jiang and Shanlin Yang

Share pledge and earnings persistence: evidence from China pp. 1123-1138

Mingyuan You, Xinruo Wang and Joanna (Jingwen) Zhao

Volume 31, issue 5, 2024

Extreme climate risks and corporate bond yield spreads: evidence from China pp. 697-717

Yanyi Ye, Jingjing Zhu, Bin Li and Xiaoguang Yang

Human resource quality and firm performance: the role of education in China pp. 718-739

Nanyan Dong, Yige Jin, Peiyu Ou and Junrui Zhang

Determinants of goodwill and its impact on post-merger and acquisition performance in Thailand: a firm-level analysis pp. 740-756

Pituwan Poramapojn and Paitoon Wiboonchutikula

M&A compensation commitment and stock price crash risk: evidence from China pp. 757-787

Chenyu Zhang, Ju Mao and Xinshu Mao

Corporate governance of the parent company and executive compensation contracts in subsidiary firms: Evidence from China pp. 788-807

Wenfei Li, Yue Xu, Degan Yu and Junsheng Zhang

Trade policy uncertainty and the patent bubble in China: evidence from machine learning pp. 808-829

Xingnan Xue, Peng Liang, Fujing Xue, Nan Hu and Ling Liu

Study on the effect of capital reallocation and dynamic characteristics of listed companies in China pp. 830-847

Zhefan Piao, Lunzhen Hu, Kun Yang and Wenyang Fang

How do uncertainties affect the connectedness of global financial markets? Changes during the Russia-Ukraine conflict pp. 848-875

Yang Wan, Wenhao Wang, Shi He and Bing Hu

Venture capital shareholding, tolerance for technological innovation failure, and technological innovation performance: evidence from China pp. 876-893

Guang Li, Yulong Liu and Qiqi Zhang

Tournament incentives and corporate digital transformation—evidence from China pp. 894-913

Yan Mo and Xiao-Tong Liu

Volume 31, issue 4, 2024

Social networks and bond covenants: evidence from China pp. 495-520

Chenyan Liu, Juan Chen, Hongling Guo and Xuemei Qiu

Impact of performance commitment in mergers and acquisitions on trade credit policy: evidence from China pp. 521-539

Haiyun Ma, Deshuai Hou and Xiaojing Chang

Do female independent directors reduce corporate risk taking during COVID-19? pp. 540-559

Marybeth Rouse, R Shanti D Ottemoesoe, Yang Wang and Yifei Zhang

Business group and analyst earnings forecast: evidence from China pp. 560-585

Jie Han and Chang Liu

Forward-looking information disclosure tone, financing constraints and marketing expenditures pp. 586-603

Chenggang Li, Ying Yan, Xiaodong Wang and Shengnan Wan

Does managerial ability contribute to export product quality upgrading? Evidence from China pp. 604-617

Xiaohui Xu, Weihao Wang, Mobing Jiang and Jun Yang

Machine learning in predicting stock indexes: the role of online stock forum sentiment in MIDAS model pp. 618-637

Lei Wang, Zhong-Chao Zhao and Yin-Che Weng

Does negative feedback affect a firm’s R&D efficiency? An empirical study of Chinese listed firms pp. 638-653

Furong Guo, Jiamin Liu and Niannian Wu

Research on the effect of corporate rumor clarification based on text analysis pp. 654-671

Peinan Ji, Xinyi Chen and Lianchao Yu

Trade credit and firm value in business groups: evidence from Korea pp. 672-695

Woo Sung Kim, Sang Hoon Lee, Keun Jung Lee and Kunsu Park

Volume 31, issue 3, 2024

Are supervisory activities of independent directors under effective supervision of media? Evidence from board voting records in China pp. 301-319

Qingqing Fei

Financial reporting lag during COVID-19: evidence from flash reporting in Japan pp. 320-338

Tolulola Lawal and Yoshikatsu Shinozawa

Does industry audit risk similarity affect auditor expertise? Evidence from China pp. 339-359

Yu Liu, Julia Junxia Liu and Qingquan Xin

Short Selling and Managerial Ability pp. 360-377

Wei Zhang

Bank competition and corporate financialization: evidence from China pp. 378-394

Qilong Cao and Jinglei Li

A network analysis on fund portfolio mismatch and market volatility: evidence from China pp. 395-422

Yuan Zhang, Shaoling Chen and Honghua Zhang

Institutional investors’ corporate site visits and tax avoidance pp. 423-440

He Xiao

Capital structure decisions under uncertainty: the case of Turkey pp. 441-456

Burcu Dinçergök and Hakkı Ozan Eruygur

Research on effects of integration of primary, secondary, and tertiary industries in rural areas of developing countries: an approach of rural capital subsidies pp. 457-476

Xiaochun Li, Min Li and Yunyun Wu

Influence of COVID-19 on asymmetric cost behavior and intellectual capital efficiency: a comparison of Australian and Chinese listed firms pp. 477-493

Yiru Yang and Deyu Chen

Volume 31, issue 2, 2024

Income smoothing and firm value: the moderating role of foreign ownership pp. 153-175

Saule Dyussembina, Kunsu Park and Young Mok Choi

Investor inattention to weekend disclosure of environmental punishment: evidence from China pp. 176-195

Yucheng Zhou, Di Huo and Dejun Wu

Financial comment letters, geographic proximity and audit quality pp. 196-220

Jing Tang and Chuyuan Liu

Employee education level and real earnings management: evidence from China pp. 221-246

Zhizhu Yuan, Ziyue Wang and Bai Liu

Corporate social responsibility: opportunistic behavior under earnings management? pp. 247-268

Jianhui Jian, Keke He, Yuan Liu and Yulong Sun

Economic policy uncertainty, audit quality, and earnings manipulation pp. 269-299

Hyorim Lee and Seok Woo Tiger Jeong

Volume 31, issue 1, 2024

How do foreign investors affect China’s stock return volatility? Evidence from the Shanghai-Hong Kong Stock Connect Program pp. 1-24

Weihua Chen, Rogemar Mamon, Heng Xiong and Pingping Zeng

Media sentiment divergence and analyst earnings forecasts pp. 25-49

Hangsoo Kyung and Albert Tsang

Military experience and corporate social responsibility: evidence from china pp. 50-75

Ying Hao, Junyi Li, Juan Ni and Danni Han

Play for time when the ship is threatening to sink? Voluntary disclosure choices under going concern uncertainty pp. 76-95

Hrishikesh Desai and Daniel Schaupp

Rounding of earnings per share and managerial insider selling pp. 96-129

Robert Kim, Yong Gyu Lee and Gerald J. Lobo

Intraregional effect of IPOs on firm-level real earnings management: evidence from the governance role of financial analysts pp. 130-151

Lingmin Xie, Zhimin Xie, Zhehan Wang and Bo Pang