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Asia-Pacific Journal of Accounting & Economics

2010 - 2021

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

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Volume 28, issue 5, 2021

Corporate social responsibility, firm performance, and firm risk: the role of firm reputation pp. 525-545 Downloads
Min Liu and Weijie Lu
Corporate environmentalism in a managerial delegation and abatement subsidy policy pp. 546-561 Downloads
Sang-Ho Lee and Chul-Hi Park
A comparison of investors’ and analysts’ efficiency in incorporating accounting information pp. 562-576 Downloads
Tony Kang, Yong Gyu Lee, Ji Yeon Ryu and Yong Keun Yoo
ICTs impacts on trade: a comparative dynamic analysis for internet, mobile phones and broadband pp. 577-591 Downloads
Ernesto Rodriguez-Crespo, Rocio Marco and Margarita Billon
The impact of renewable and nonrenewable energy consumption on economic growth: a dynamic panel data approach pp. 592-603 Downloads
Burcak Polat
Corporate social responsibility and managerial short-termism pp. 604-630 Downloads
Yujing Gong and Kung-Cheng Ho

Volume 28, issue 4, 2021

IPO over-funding and cost stickiness pp. 411-426 Downloads
Lu Zhang, Jincai Li and Huijuan Wang
Auditor industry specialization and stock price crash risk: individual-level evidence pp. 427-453 Downloads
Hua Feng, Ahsan Habib, H. J. Huang and Bao-Lei Qi
The effect of management style on financial statement comparability: evidence from Korean business groups pp. 454-471 Downloads
Yong-Shik Kim, Sun A Kang and Sang-Hun Park
Foreign trade and economic growth in South Africa pp. 472-481 Downloads
Kenneth A. Tah, Courtney Czerniak, Alexa Levine, Kylie Wiggin and Iheanyi N. Osondu
Does earnings management matter for firm leverage? An international analysis pp. 482-506 Downloads
Tung Dang, Man Dang, Phuong Dung Le, Hoa Nhan Nguyen, Quang Minh Nhi Nguyen and Darren Henry
Wage inequality in Bangladesh, 2000–2010: an unconditional quantile regression decomposition pp. 507-524 Downloads
Mohammad Jahangir Alam, Thomas Kloepfer and Shinji Kaneko

Volume 28, issue 3, 2021

The reverse corporate governance effect of online media management pp. 285-310 Downloads
Junyan Li, Gaoliang Tian, Mohan Fonseka and Yi Si
Discretionary income smoothing and crash risk: evidence from China pp. 311-333 Downloads
Yuxiang Zhong, Wanli Li and Yue Li
Do large shareholders separate the roles of CEO and board chairman for expropriations? Evidence from pyramidal business groups in China pp. 334-356 Downloads
Huilong Liu, Yunfei Qi and Hong Wang
Can tax enforcement affect misstatements? From the perspective of tax account and non-tax account misstatements pp. 357-374 Downloads
Bin Li and Chen Ma
Resale price maintenance and informative advertisement pp. 375-386 Downloads
Gihwan Yi and Seung-Gyu Sim
Employee tenure and earnings management through real activities manipulation pp. 387-410 Downloads
Hyungjin Cho, Sera Choi and Dae-Hyun Kwon

Volume 28, issue 2, 2021

News media sentiment and asset prices in Korea: text-mining approach pp. 183-205 Downloads
Dong-Jin Pyo and Jungho Kim
CEOs raising daughters and female executives pp. 206-224 Downloads
Xia Wang, Cencen Gao and Mingming Feng
International investment with exchange rate risk pp. 225-241 Downloads
Chen Fei, Weiyin Fei, Yayun Rui and Litan Yan
Parent–subsidiary geographic dispersion and earnings management pp. 242-262 Downloads
Bin Li, Wen Zheng and Li Li
Related party transactions and income smoothing: new evidence from Korea pp. 263-280 Downloads
Il Hang Shin, Sung Kyu Sohn and Sorah Park
Erratum pp. 281-281 Downloads
The Editors
Erratum pp. 282-282 Downloads
The Editors
Corrigendum pp. 283-283 Downloads
The Editors

Volume 28, issue 1, 2021

Bottom-up (top-down) rolling budgeting and job autonomy: consequences for the role of role overload and managerial performance pp. 1-21 Downloads
Yu-Lin Chen and Mei-Chu Huang
The effect of SFAS 158 on the mispricing of pension plan funding pp. 22-43 Downloads
Jae B. Kim and Jonathan (Sangwook) Nam
The effect of audit partner style on financial statement comparability pp. 44-70 Downloads
Hyejin Ahn and Catherine Heyjung Sonu
Korean evidence on auditor switching for opinion shopping and capital market perceptions of audit quality pp. 71-93 Downloads
Heesun Chung, Yewon Kim and Hee-Yeon Sunwoo
Free riding, empire building, and cost management prior to and post municipal enterprise mergers in Japan pp. 94-116 Downloads
Shohei Nagasawa and Mizue Nagasawa
Labor power, investor protection, and price synchronicity pp. 117-132 Downloads
Shengzhong Huang, Brian M. Lam, Ming Liu, Byungcherl Charlie Sohn and Desmond C. Y. Yuen
Mandatory vs. voluntary disclosure of management forecast in China pp. 133-152 Downloads
Xiaobai Zhang, Hu Dan Semba and Hong Xu
Debt enforcement and bank loans: evidence from insolvency practices worldwide pp. 153-182 Downloads
Gerald J. Lobo, Chong Wang, Yanchao Wang and Feng (Harry) Wu

Volume 27, issue 6, 2020

Pension liabilities and conservative financial reporting* pp. 649-666 Downloads
Kyongsun Heo, Jaeyon Chu, Jennifer Jae-Young Kim and Jinhan Pae
Stock market reaction to credit rating changes: new evidence* pp. 667-684 Downloads
Abu S Amin, Pawan Jain and Mahfuja Malik
Sustainability of China’s listed commercial banks under background of the ‘new normal’* pp. 685-702 Downloads
Ke Chen and Yi Pan
Weather conditions and electoral outcomes in Taiwan pp. 703-716 Downloads
Li-Ju Chen
Residual momentum versus price momentum: evidence from four Asian markets‡ pp. 717-726 Downloads
Chao-Shin Chiao, Yu-Jen Hsiao, Jou-Chun Chen and Nguyen Minh An
Does the improvement in accounting standard IAS/IFRS cure the financial crisis and bank profitability? Evidence from banking sector in Lebanon pp. 727-744 Downloads
Ahmad Abu Alrub, Mehmet Ağa and Husam Rjoub
Unemployment after trade liberalization pp. 745-768 Downloads
Soo Hyun (Catherine) Oh and Dongwoo Yoo

Volume 27, issue 5, 2020

Does religious culture matter for corporate risk-taking? Evidence from China pp. 511-530 Downloads
Yaoqin Li and Xixiong Xu
Does auditor-client distance matter to real earnings management? Evidence from China pp. 531-557 Downloads
Xue Li, Zhiru Lin and Jin-hui Luo
Study on the determinants of decision-making in peer-to-peer lending in South Korea pp. 558-576 Downloads
Dongwoo Kim, Kyuho Maeng and Youngsang Cho
Do investors anticipate the future earnings of firms in a homogeneous industry? pp. 577-590 Downloads
Hyejeong Shin, Heejeong Shin and Su-In Kim
Engagement partners participating in auditing standard setting and audit quality pp. 591-611 Downloads
TsingZai C. Wu, Hua-Wei Huang, Chun-Chan Yu and Ching-Hui Wu
Optimistic credit rating and its influence on corporate decisions: evidence from Korea pp. 612-629 Downloads
Hyungjin Cho, Seung-Youb Han, Seungbin Oh and Hee-Yeon Sunwoo
Managerial optimism or managerial opportunism: From a seasoned equity offerings perspective pp. 630-647 Downloads
Yueh-Hsiang Lin and Ruei-Shian Wu

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
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