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Asia-Pacific Journal of Accounting & Economics

2008 - 2024

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

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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 Downloads
Weihua Chen, Rogemar Mamon, Heng Xiong and Pingping Zeng
Media sentiment divergence and analyst earnings forecasts pp. 25-49 Downloads
Hangsoo Kyung and Albert Tsang
Military experience and corporate social responsibility: evidence from china pp. 50-75 Downloads
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 Downloads
Hrishikesh Desai and Daniel Schaupp
Rounding of earnings per share and managerial insider selling pp. 96-129 Downloads
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 Downloads
Lingmin Xie, Zhimin Xie, Zhehan Wang and Bo Pang

Volume 30, issue 6, 2023

The effect of bank governance on borrowers’ accounting choices pp. 1417-1443 Downloads
Kang Sung Hur and in Tae Hwang
Signing auditors’ experience and client investment efficiency pp. 1444-1476 Downloads
Xin Yang, Minghui Li and Yujie Yang
Can anti-corruption reforms ease corporate financing constraints?—Empirical evidence from China pp. 1477-1493 Downloads
Wei Zhou, Min Jiang and Jiani Zong
The impact of board structure on bank loan herding via mediation of underperformance pp. 1494-1517 Downloads
Hao Fang, Chieh-Hsuan Wang, Hwey-Yun Yau, Chien-Ping Chung and Yen-Hsien Lee
Does social capital alleviate financing constraints? A study of China’s creative economy pp. 1518-1541 Downloads
Shaner Chu, Erin Oldford and Changchun Gao
The influence of investment lag on company value in a non-financing constrained region pp. 1542-1567 Downloads
Deng Liurui, Ke Jiafeng and Wang Dongfang
Robots, factor intensities, and wage inequality pp. 1568-1586 Downloads
Jiancai Pi and Yanwei Fan
Stock pledge and media slant: evidence from China pp. 1587-1609 Downloads
Qian Li, Mengting Guo and Mengxin Tong
Population mobility and employee social responsibility: evidence from hukou reform in China pp. 1610-1626 Downloads
Lidan Li, Xianzhong Song, Yupeng Yang and Xingxing Chen
Does increasing the QFII quota promote Chinese institutional investors to drive ESG? pp. 1627-1643 Downloads
Haozhe Han
The internet and product switching: an empirical test and mechanism analysis based on China pp. 1644-1658 Downloads
Yuanru Meng and Suzhen Zhang
Pandemic, tourism, and the economy: a tourism-revenue target zone approach pp. 1659-1674 Downloads
Meng-Yi Tai, Shih-Wen Hu and Chi-Chur Chao
Saving or spending? Military CEOs and cost stickiness pp. 1675-1693 Downloads
Jie He and Luling He
Does the informal hierarchy of independent directors have a corporate governance effect? Evidence from China pp. 1694-1708 Downloads
Dongshan Ma, Jiayu Zhao, Shengqiang Zhang and Cuifang Wang

Volume 30, issue 5, 2023

The impact of foreign direct investment on local entrepreneurship: blessing or curse? pp. 1137-1149 Downloads
Shiyong Zhao
Impact of TBT and SPS measures on domestic value-added exports: evidence from the United States pp. 1150-1164 Downloads
Jie Wu, Jacob Wood, Keun-Yeob Oh, Yilin Li and Md Iqbal Bhuyan
GDP manipulation and environmental information disclosure: evidence from China pp. 1165-1183 Downloads
Sheng Yao, ZhiPeng Zhang and Chen-Miao Lin
Political uncertainty and corporate sustainability: how does official turnover affect environmental investment pp. 1184-1203 Downloads
Zhiyong Niu and Xiaoyan Zhou
Payroll tax shields and wage stickiness:evidence from China’s 2008 corporate income tax law pp. 1204-1225 Downloads
Dong Chen, Limin Cheng, Rui Fan and Shangkun Liang
How do investors view firm’s customer concentration through bank loan announcements? Evidence from China* pp. 1226-1245 Downloads
Morris Ming Liu, Patrick Kuok Kun Chu and Wenya Zhou
Driving factors of capital allocation efficiency in the artificial intelligence industry in China– the perspective of a financing ecosystem pp. 1246-1263 Downloads
Chengxuan Geng, Ke Xu and Xiaoshu Wei
Customer concentration and bank loan contracting: evidence from China pp. 1264-1285 Downloads
Huijie Cui, Yu Li, Ye Sun and Yanan Zhang
Corruption culture and corporate social responsibility: evidence from China pp. 1286-1304 Downloads
Jiamei Wu and Zhibin Chen
CEOs’ secretarial experience and MD&A disclosure quality: a study based on textual analysis pp. 1305-1326 Downloads
Zhe Li, Yirong Zou and Qinyuan Chen
Corporate social responsibility and non-audit service fees pp. 1327-1349 Downloads
Jong-Yu Paula Hao, Fei Kang and Chia-Ling Lee
National cultural distance and cross-border M&A pp. 1350-1367 Downloads
Ashish Chand, Ruixiang Jiang and Zhenling Zhao
Insider trade clustering and large variations in stock prices: evidence from the Korean market pp. 1368-1389 Downloads
Soon Hong Park and Byungkwon Lim
Re-examining the NED effect on firm financial performance: the impact and interplay of NED capital and NED equity incentives pp. 1390-1416 Downloads
Tien Nguyen, John Shields and Mark Westcott

Volume 30, issue 4, 2023

Policy uncertainty and corporate innovation in a transitional economy: evidence from China pp. 849-867 Downloads
Xiaoyan Lu and Manni Zheng
Internal audit findings, audit committees, and firm performance evidence from UK pp. 868-889 Downloads
Abdulaziz Alzeban
Female directors, R&D activities and firms’ investment efficiency: evidence from China pp. 890-911 Downloads
Shaner Chu and Erin Oldford
Volatility forecasting using intraday information with the CARR models for the China stock markets pp. 912-929 Downloads
Chun-Chou Wu and Wen Xu
Economic policy uncertainty and corporate cash holdings: the mechanism of capital expenditures pp. 930-950 Downloads
Xi Zhao and Teng Niu
Does litigation risk increase audit effort? pp. 951-970 Downloads
Xuejiao Zhang, Limei Cao, Wanfu Li, Qingyang Zhao and Lingwei Li
Corporate social responsibility and endogenous competition structure in an industry composed of asymmetric firms with managerial delegation pp. 971-985 Downloads
Yasuhiko Nakamura
Population aging and corporate innovation: evidence from China pp. 986-1007 Downloads
Bo Zhang, Ruixue Zhou, Limei Yang and Ximeng Zhang
Operating leverage and corporate cash holdings: evidence from China pp. 1008-1028 Downloads
Yanyu Chen, Lin Zhu and Zhihong Yi
The effectiveness of monetary policy instruments under dollarization: a cross-country analysis pp. 1029-1046 Downloads
Hail Park and Jong Chil Son
Employee quality and stock price crash risk pp. 1047-1066 Downloads
Liangcheng Wang, Wenhui Zhu, Tao Peng and Jie Hu
Exploring the potential determinants of Chinese OFDI towards OBOR nations: an application of gravity model pp. 1067-1085 Downloads
Waseem Ahmad Khan, Zia Ur Rahman and Jianming Ye
The relation between the corporate governance evaluation and abnormal returns: the role of company financial performance pp. 1086-1103 Downloads
Yi-Hui Tai
Managerial academic experience and tone management: evidence from China pp. 1104-1119 Downloads
Bo Zhang, Fan Ping and Limei Yang
Managerial ability and revenue-expense matching: accrual estimation versus real business decision pp. 1120-1135 Downloads
Hyungjin Cho and Ga-Young Choi

Volume 30, issue 3, 2023

Comment letter regulation and stock price synchronicity: evidence from China pp. 569-593 Downloads
Feng Cao, Xueyan Zhang and Jin Liu
Deleveraging policy, leverage management, and firms’ aggressive tax planning pp. 594-618 Downloads
Ziye He and Jianxin Tang
Predicting stock returns with financial ratios: A new methodology incorporating machine learning techniques to beat the market pp. 619-632 Downloads
Zeynep İltüzer
Board centrality and investment efficiency pp. 633-666 Downloads
Kambar Farooq, Chin Man Chui and Muhammad Azeem
Economic policy uncertainty and stock price crash risk pp. 667-689 Downloads
Yong Du, Xin Sui, Wei Wei and Jun Du
Regional cultural diversity and corporate philanthropy: evidence from Chinese dialects pp. 690-706 Downloads
Jie Wang, Wanwan Wang and Qinghe Yang
The economic effects of mandated ICFR disclosure in China: an insider perspective pp. 707-725 Downloads
Jian Cao, Bin Lin, Gennaro Bernile and Wei Shu
Stock pledges by controlling shareholders and the disclosure of critical audit matters: evidence from China pp. 726-744 Downloads
Xiaoqing Feng, Wen Wen, Yun Ke and Ying He
Is language priced? evidence from bank loan contracting pp. 745-768 Downloads
Yalu Xie, Chong Wang and Feng (Harry) Wu
Manufacturing exports and institutional qualities in Central Asian countries pp. 769-779 Downloads
Hiroyuki Taguchi and Abdukodirov Amirjon
Complex ownership, contract enforcement, creditor rights, and leverage pp. 780-803 Downloads
Muhammad Hashim Shah, Xiao Zuoping, Abdullah Abdullah, Shakir Quresh, Mushtaq Ahmad and Muqeet Ahmad
The impact of economic indicators on an international financial diversification: a long term investment approach pp. 804-819 Downloads
Meer Hassan Mari, Arifa Bano Talpur, Muhammad Abbass and Muhammad Adil Keerio​
Initial credit ratings and voluntary disclosure: Evidence from Korea pp. 820-832 Downloads
Yujin Kim and Jungin An
Employee mobility, information transfer and stock price crash risk pp. 833-848 Downloads
You Li and Zhang Jian

Volume 30, issue 2, 2023

Academic independent directors and corporate fraud: evidence from China pp. 285-303 Downloads
Rui Xiang and Wenyan Zhu
Impacts of credit constraints on innovation propensity and innovation performance: evidence from China and India pp. 304-326 Downloads
Dengjun Zhang
Do internet stock message boards influence firm value? evidence from China pp. 327-353 Downloads
Yahui An and Fei Su
Do insiders facing pledging risks make risky corporate investments? Evidence from Chinese M&As pp. 354-372 Downloads
Qingquan Tang, Jingjing Guo and Shiyun Zeng
Cost-based pricing in government procurements with unobservable cost-reducing actions and productivity pp. 373-390 Downloads
Taichi Kimura and Takahiro Morimitsu
Does financial statement comparability mitigate corporate frauds in an emerging market? Evidence from China pp. 391-408 Downloads
Lili Jiu, Shiyang Hu and Yuanyuan Liu
The information advantage from existing bank-firm relationships -evidence from new clients’ screening pp. 409-428 Downloads
Yun Wang and Xiaoguang Yang
Information content of holding investor conferences: the case of Taiwan’s semiconductor supply chain pp. 429-447 Downloads
Yi-Hui Tai and Chih-Yang Tseng
Corporate cash holdings under Sino-US trade conflict: evidence from China pp. 448-469 Downloads
Zhaohui Ke, Lihong Wang and Yujia Yin
The effect of mandatory corporate social responsibility on firm’s cash holdings pp. 470-489 Downloads
Jiao Xue
Do donors discount accounting information of nonprofits affiliated with for-profit firms? pp. 490-513 Downloads
Meeok Cho, Wonsuk Ha, Yewon Kim, Eugenia Lee and Woo-Jong Lee
The evaluation and comparison of three benchmark asset pricing models with daily data: supplementary evidence pp. 514-530 Downloads
Qi Shi and Bin Li
The use of non-financial performance measures in CEO compensation contracts and stock price crash risk pp. 531-552 Downloads
Young Zik Shin, Yong Gyu Lee and Myung Seok Park
The effect of real exchange rate uncertainty on Turkey’s foreign trade: new evidences from SVAR model pp. 553-567 Downloads
Nezir Köse and Çağlayan Aslan

Volume 30, issue 1, 2023

Strategic decisions of a multi-product firm under Bertrand competition pp. 1-13 Downloads
Hui-Ling Chung, Hung-Yi Chen and Yan-Shu Lin
Pilot CEOs and tax avoidance: evidence from machine learning methods pp. 14-29 Downloads
Long Liu, Hongkang Xu, Mai Dao and Hua Sun
Auditor career concerns, audit fees and audit quality pp. 30-55 Downloads
Hsihui Chang, Junxiong Fang and Phyllis Lai Lan Mo
Executive extraversion and voluntary disclosure: evidence from management earnings forecasts pp. 56-71 Downloads
Chih-Hsien Liao, Ziyao San, Albert Tsang and Miao Yu
Earnings and cash flow comparability in executive compensation pp. 72-95 Downloads
Sung-Jin Park and Emeka T. Nwaeze
Learning by P2P bidding pp. 96-119 Downloads
Xun Li, Xue Jiang and Yang Yang
The inevitable disclosure doctrine and CEO risk-taking incentives pp. 120-138 Downloads
Jingyu Yang and John Z. Zhang
The effect of financial literacy on rural households insurance participation: evidence from farmers in southwest China pp. 139-155 Downloads
Wenzhen Liu, Bin Wang, Chuanyu Wang and Kefei Han
The role of narrative style in a peer-to-peer lending market: an empirical investigation pp. 156-171 Downloads
Xiaotao Zhang, Yuelei Li, Wei Zhang and Jieli Xing
Market-based Financing Reforms and Shareholder Valuations: event Study Evidence from the Chinese Sci-Technology Innovation Board pp. 172-195 Downloads
Yaohua Qin and He Xiao
Aggregate earnings informativeness and economic shocks: international evidence pp. 196-211 Downloads
Yuto Yoshinaga and Makoto Nakano
Debt finance and environmental performance of heavily polluting companies in China: the perspective of the green credit guideline policy pp. 212-229 Downloads
Chong Guo, Huisu Lai, Yalin Jiang and Yingyu Wu
The effect of government intervention on the resource misallocation in innovation: ownership differences pp. 230-246 Downloads
Zhiwen Zhang, Zilong Wang and Shan Liang
Auditors’ response to family succession: evidence from China pp. 247-265 Downloads
Tzu-Ching Weng, Hsin-Yi Chi and Huan-Yi Li
Role of stock price informativeness in shaping non-GAAP earnings disclosures pp. 266-283 Downloads
Ting Zhang, Gaoliang Tian and Hua Feng
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