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Asia-Pacific Journal of Accounting & Economics

2010 - 2020

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

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Volume 27, issue 4, 2020

Bank diversification, performance, and corporate governance: evidence from China pp. 389-405 Downloads
Hsin-Yu Liang, Liang-wei Kuo, Kam C. Chan and Sheng-Hung Chen
Can audit fees inhibit accounting misstatements? Moderating effects of auditor reputation from Chinese experience* pp. 406-425 Downloads
Bin Li and Chen Ma
Global competitiveness and capital flows: does stage of economic development and risk rating matter?* pp. 426-450 Downloads
Seyed Alireza Athari, Komeil Shaeri, Dervis Kirikkaleli, Hasan Ertugrul and Alper Ozun
The asset growth anomaly in the Chinese stock market pp. 451-471 Downloads
Xu Feng, Jiarui Fan and Yahui An
Voluntary disclosure of investment forecasts and the cost of capital: evidence from the treatment effect estimates model pp. 472-489 Downloads
Yoshinori Shimada
Corporate entity representatives of business group and real earnings management: evidence from Taiwan pp. 490-509 Downloads
Yu-Shan Wei and Shu-Ching Chou

Volume 27, issue 3, 2020

Corruption and audit market concentration: an international investigation pp. 261-279 Downloads
Rong-Ruey Duh, Chunlai Ye and Lin-Hui Yu
Does the productivity of labor influence credit risk? new evidence from South Korea pp. 280-299 Downloads
Hyoung-joo Lim and Dafydd Mali
Investment and adjustment costs of Korean firms in view of Tobin’s q pp. 300-311 Downloads
Shin-Haing Kim and Taegi Kim
Financial expertise and corporate tax avoidance pp. 312-326 Downloads
Huichi Huang and Wei Zhang
The bright side of investor sentiment: evidence from real activities manipulation pp. 327-351 Downloads
Yi Si, Chongwu Xia and Endong Yang
Chinese IPO returns: effects of ten-minute call auction pp. 352-363 Downloads
Heming Zhang and Guanying Wang
Spillover effect of FSS accounting inspection on audit hours of peer companies pp. 364-387 Downloads
Jeehong Kim, Sooin Kim and Eunjung Cho

Volume 27, issue 2, 2020

Real earnings management and the cost of debt capital: international evidence pp. 151-172 Downloads
Ji Hye Kim, Sang Ho Lee and Yong Keun Yoo
The relationship between internal audit and foreign direct investment pp. 173-194 Downloads
Abdulaziz Alzeban
Communist party direct control and corporate investment efficiency: evidence from China pp. 195-217 Downloads
Xiaorong Li, Kam C. Chan and Haitao Ma
Modified audit opinions and debt contracting: evidence from China pp. 218-241 Downloads
Hui Liu, Charles P. Cullinan and Junrui Zhang
Investigating linear multi-factor models in asset pricing: considerable supplemental evidence pp. 242-260 Downloads
Qi Shi, Adrian (Wai Kong) Cheung and Bin Li

Volume 27, issue 1, 2020

Does managerial discretion affect the value relevance of goodwill impairment information under IFRS? Korean evidence pp. 1-23 Downloads
Jong-Seo Choi and Ji-Ahn Nam
Corporate organizational structure, tax havens and analyst forecast properties pp. 24-50 Downloads
Audrey Wen-Hsin Hsu, Sophia Hsin-Tsai Liu and Siva Nathan
Empirical research on the function of compensation committees: the influence of family control and professional managers pp. 51-70 Downloads
Yen-Chi Chen and Hsuan-Lien Chu
Payout policy decisions: the effect of compensation structures pp. 71-92 Downloads
Ruei-Shian Wu and Yi-Rong Wu
Compensation consultants’ reputation, non-compensation consulting services and CEO pay pp. 93-118 Downloads
Audrey Wen-Hsin Hsu
China and the world economy: special section for the 10th biennial conference of Hong Kong economic association pp. 119-119 Downloads
Xinpeng Xu
Impact of the Belt and Road Initiative on China’s soft power: preliminary evidence pp. 120-131 Downloads
Jan P. Voon and Xinpeng Xu
The inequality-housing price nexus in tourist resorts: theory and evidence pp. 132-150 Downloads
Xinhua Gu, Guoqiang Li, Chun Kwok Lei, Li Sheng and Qingbin Zhao

Volume 26, issue 6, 2019

Earnings management of Chinese central state-owned enterprises – the effects of state level incentives pp. 643-658 Downloads
Hong Fan and Xiaofei Song
The consequences of private relationship between audit partners and their clients pp. 659-683 Downloads
Hanwen Chen, Qiliang Liu, Le Luo and Tomo Suzuki
The emergence of second-tier auditors in China: analysis of audit fee premium and audit quality pp. 684-708 Downloads
Noel W. Leung, Julia Junxia Liu and Brossa Wong
The nature and implications of acquisition goodwill pp. 709-730 Downloads
Nir Yehuda, Linda Vincent and Thomas Lys
The openness of China’s insurance industry and the efficiency of domestic vs. foreign life insurers pp. 731-746 Downloads
Wenlong Bian and Xiangnan Wang
Intellectual property protection and creative enterprises’ investment efficiency: alleviating financing constraints or inhibiting agency problem? pp. 747-766 Downloads
Shaner Chu and Changchun Gao

Volume 26, issue 5, 2019

The information content of management sales forecasts pp. 511-531 Downloads
Panagiotis I. Chronopoulos and Georgia Siougle
Managerial ability and stock price crash risk pp. 532-554 Downloads
Huijie Cui, Chong Chen, Yanan Zhang and Xiji Zhu
Audit risk and articulation errors from different cash flow disclosures: evidence from China pp. 555-576 Downloads
Yi Si, Meimanage Fonseka, Gao-liang Tian and Hua Feng
Dynamic impact of interest rate volatility and spillover effect of the U.S. interest rate on banking sector development of Turkey: empirical evidence from cointegration and causality analysis pp. 577-588 Downloads
Hamed Ahmad Almahadin and Gulcay Tuna
Comparing the metafrontier Malmquist productivity changes of public accounting firms across countries pp. 589-608 Downloads
Tai-Hsin Huang, Bao-Guang Chang and Chun-Yi Kuo
Rural dual economics, subsidy policy and the income inequality between skilled and unskilled workers pp. 609-621 Downloads
Zheyu Dong and Xiaochun Li
Internal control and corporate innovation: evidence from China pp. 622-642 Downloads
Ping Li, Wei Shu, Qingquan Tang and Ying Zheng

Volume 26, issue 4, 2019

The economic effects of IFRS adoption in Korea pp. 321-361 Downloads
Soo Young Kwon, Kyunga Na and Jongil Park
Solving the tax evasion problem by co-opting the public: the Korean cash receipts system pp. 362-381 Downloads
Namryoung Lee and Charles Swenson
Do Chinese listed firms actively alter the design of pay–performance sensitivity following financial restatement? pp. 382-408 Downloads
Chen Ma, Bin Li and Nanyan Dong
Religious social norms and CSR deficiency disclosure pp. 409-433 Downloads
Yufang Jin, Haina Shi and Xin Zhang
The impact of IFRS adoption on management of bad debt expense and real operational activities: evidence from South Korea pp. 434-456 Downloads
Hyun-Ah Lee
Accounting analyses of momentum and contrarian strategies in emerging markets pp. 457-477 Downloads
Matthias Nnadi and Sailesh Tanna
Validity of F-H hypothesis in small isolated island economy: an application of the combined cointegration approach pp. 478-488 Downloads
Turgut Türsoy and Faisal Faisal
The effect of accounting information quality and competition on investment inefficiency: evidence from Korea pp. 489-510 Downloads
Sang-Min Cho and Sun-A Kang

Volume 26, issue 3, 2019

Classification shifting within non-recurring items pp. 185-206 Downloads
Masako Darrough, Yong Gyu Lee and Hyung Il Oh
Taxing mobile capital in free trade zones to the detriment of workers pp. 207-222 Downloads
Glenn Jenkins and Chun-Yan Kuo
Assessing investors’ earnings expectations: the contextual usefulness of composite forecasts pp. 223-240 Downloads
May H. Lo, Wenjuan Xie and Le (Emily) Xu
Peer pressure, CSR spending, and long-term financial performance pp. 241-260 Downloads
Mahfuja Malik, Md Al Mamun and Abu Amin
Audit partner’s length of audit experience and audit quality: evidence from Korea pp. 261-280 Downloads
Catherine Heyjung Sonu, Ahrum Choi, Joonil Lee and Wonsuk Ha
Value relevance of customer equity beyond financial statements: evidence from mobile telecom industry pp. 281-300 Downloads
Yong Bum Choi, Janghyuk Lee, Shijin Yoo and Yong Keun Yoo
Do local leads deliver contracting benefits? Evidence from emerging market syndicated loans pp. 301-319 Downloads
Yaying Mary Chou Yeh, Wei-Ren Yao and Chen Lung Chin

Volume 26, issue 1-2, 2019

Corporate bond ratings, underwriters’ reputation and cost of bonds pp. 1-16 Downloads
Chao Chen, Yang Zhao and Yu Zhao
Debt covenants and analysts’ information environment pp. 17-37 Downloads
Chien-Ju Lu and Chao-Jung Chen
The fair value of investment property and stock price crash risk pp. 38-63 Downloads
Audrey Wen-hsin Hsu and Grace Shu-Hsing Wu
IAS 41 and stock price informativeness pp. 64-89 Downloads
Audrey Wen-hsin Hsu, Sophia Liu, Heibatollah Sami and TingHong Wan
Moderated mediation effects of corporate social responsibility performance on tax avoidance: evidence from China pp. 90-107 Downloads
Chih-Wen Mao and Wen-Chieh Wu
A field study of the impact of changes to a net sales-based incentive plan and centralized inventory management pp. 108-123 Downloads
Hsuan-Lien Chu, Yu-Lin Chen and Yan-Yi Chiou
The influences of internal and external factors in auditor choice: a literature study pp. 124-130 Downloads
Alfiyatul Qomariyah
The role of companies’ codes of ethics in mitigating managers’ escalation behavior in the frame of agency theory pp. 131-149 Downloads
Niluh Putu Dian Rosalina Handayani Narsa and Supriyadi
S1 accounting extension students: love of money, gender, ethical perception, and religiosity pp. 150-159 Downloads
Yani Permatasari and Zumala Anis Surayya
Value-relevance of the regulatory non-GAAP adjustments in the Korean banking industry pp. 160-171 Downloads
Hyo Jin Kim and Soon Suk Yoon
The dividend payout policy and R&D for loss firms: evidence from South Korea pp. 172-183 Downloads
Hye-Jeong Nam
Page updated 2020-09-29