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Asia-Pacific Journal of Accounting & Economics

2013 - 2016

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

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Volume 23, issue 2, 2016

CEO option compensation and systemic risk in the banking industry pp. 131-160 Downloads
Jeong-Bon Kim, Li Li, Mary L. Z. Ma and Frank M. Song
Factors inhibiting Japanese firms from zero leverage: financial constraints and bank relationships pp. 161-176 Downloads
Shigeo Takami
Do auditor-provided tax services improve the relation between tax-related internal control and book-tax differences? pp. 177-199 Downloads
Der-Fen Huang and Ming-Lei Chang
Changes in the value implications of compensation costs throughout the economic cycle: an examination of high-tech versus low-tech industries pp. 200-223 Downloads
Ilanit Gavious, Yaron Lahav and Meir Russ
Related-party transactions and financial statement comparability: evidence from South Korea pp. 224-252 Downloads
Myung-Gun Lee, Minjung Kang, Ho-Young Lee and Jong Chool Park

Volume 23, issue 1, 2016

National culture and firm investment efficiency: international evidence pp. 1-21 Downloads
Min Zhang, Wen Zhang and Sheng Zhang
IFRS adoption and financial statement readability: Korean evidence pp. 22-42 Downloads
Min-ho Jang and Joon-hwa Rho
Product market competition and firms’ narrative disclosures: evidence from risk factor disclosures pp. 43-74 Downloads
Ju-Chun Yen, Shu-Hsing Li and Kuo-Tay Chen
Changes in chaebol firms’ overinvestment after the Asian financial crisis: a long-term perspective pp. 75-111 Downloads
Jaimin Goh, Wonwook Choi and Jungeun Cho
Exchange rate uncertainty and FDI inflows: the case of Turkey pp. 112-129 Downloads
Burçak Polat and Cem Payaslıoğlu

Volume 22, issue 4, 2015

First voluntary disclosure: is it less opportunistic? pp. 347-367 Downloads
Young-Soo Choi
RMB Bilateral Swap Agreements: how China chooses its partners? pp. 368-383 Downloads
Alicia Garcia-Herrero and Le Xia
Family firms and the incentive contracting role of accounting earnings pp. 384-405 Downloads
Yu-Lin Chen and Chao-Jung Chen
Do financial expert directors affect the incidence of accruals management to meet or beat analyst forecasts? pp. 406-427 Downloads
Pei Hui Hsu
Trade and market integration with heterogeneous labor pp. 428-448 Downloads
Cheng-Te Lee and Deng-Shing Huang
CEO gender and corporate cash holdings. Are female CEOs more conservative? pp. 449-474 Downloads
Sanyun Zeng and Lihong Wang

Volume 22, issue 3, 2015

Introduction pp. 227-230 Downloads
Keith Maskus
Intellectual property in a globalizing world: issues for economic research pp. 231-250 Downloads
Keith Maskus
The legacy of nineteenth century treaties on the current trade of Chinese cities pp. 251-270 Downloads
Keith Head, John Ries, Xiaonan Sun and Junjie Hong
Globalization, ownership, and the effects of trade liberalization on Chinese import prices pp. 271-290 Downloads
Bo-Young Choi and Deborah L. Swenson
Investment layers, regional environments, and investment efficiency: evidence from FDI in China pp. 291-310 Downloads
Audrey Wen-hsin Hsu, Suz-Jung Huang and Sophia Hsintsai Liu
Does minority shareholder protection matter? Evidence from open-market share repurchases pp. 311-330 Downloads
Ruei-Shian Wu and Chuan-San Wang
Intellectual property rights protection, ownership structure and vertically related markets pp. 331-345 Downloads
Po-Lu Chen

Volume 22, issue 2, 2015

Separation of corporate ownership and control and accounting conservatism: evidence from Korea pp. 103-136 Downloads
Myung-In Kim, Catherine Heyjung Sonu and Jong-Hag Choi
Audit duration quality and client credit risk pp. 137-162 Downloads
Pei-Gi Shu, Tsung-Kang Chen and Wen-Jye Hung
Long-term growth forecasts and stock recommendation profitability pp. 163-190 Downloads
Andreas Simon and John Nowland
Are evaluations of audit quality influenced by management's intentions and outcomes? pp. 191-212 Downloads
Karim Jamal, Hanwen Chen and Le Luo
Soccer sentiment and investment opportunities in the Korean stock market pp. 213-226 Downloads
In Kang and Cheolbeom Park

Volume 22, issue 1, 2015

Introduction to the Special Issue on "Innovation and Good Policy" pp. 1-3 Downloads
Elizabeth Webster and Paul Jensen
Science and innovation in small countries: speculation and research agenda pp. 4-12 Downloads
Adam Jaffe
Understanding innovation better: an intangible investment approach pp. 13-23 Downloads
Jonathan Haskel
Does the expansion of Chinese state-owned enterprises affect the innovative behavior of private enterprises? pp. 24-54 Downloads
Lei Cheng and Zhen Lei
Enforcement of essential patents and industry standards: more economic or innovative approach? pp. 55-77 Downloads
Su-Hua Lee
From mass production to complex production: case of the Korean telecom equipment sector pp. 78-102 Downloads
Tae-Young Park and Illyong Ji

Volume 21, issue 4, 2014

A Bayesian approach for predicting material accounting misstatements pp. 349-367 Downloads
Feng Xu and Zinan Zhu
Connotative meaning and the challenges of international financial reporting/auditing standards convergence: the case of Taiwan's Statement of Auditing Standards Number 33 pp. 368-388 Downloads
Rong-Ruey Duh, Hsiao-Lun Lin and Chee W. Chow
Directors and officers liability insurance: an analysis of determinants of disclosure pp. 389-411 Downloads
Emeka Nwaeze and Rachana Kalelkar
The effect of different levels of internal control over financial reporting regulation on the quality of accounting information: evidence from Korea pp. 412-442 Downloads
Kwangwuk Oh, Wooseok Choi, Seok Woo Jeong and Jinhan Pae
Security analysts' incentive and cognitive processing bias: evidence from analysts' recommendations pp. 443-471 Downloads
Ruei-Shian Wu and Hsiou-wei W. Lin

Volume 21, issue 3, 2014

Product market competition and the cost of equity capital: evidence from China pp. 227-261 Downloads
Chen Chen, Li Li and Mary L.Z. Ma
World-class manufacturing, management accountants' cross-functional participation, and firm performance pp. 262-283 Downloads
Rong-Ruey Duh, Audrey Wen-hsin Hsu and Chee W. Chow
Does continuous auditing enhance the quality of financial reporting? Korean evidence pp. 284-307 Downloads
Jung-Wha Lee, Minjung Kang, Yunsook Oh and Gyungmin Pyo
Increased disclosure and investment efficiency pp. 308-327 Downloads
Shu-Miao Lai, Chih-Liang Liu and Taychang Wang
A delisting prediction model based on nonfinancial information pp. 328-347 Downloads
In Tae Hwang, Sun Min Kang and Shun Ji Jin

Volume 21, issue 2, 2014

Seemingly opportunistic management earnings guidance before stock option grants: does it misrepresent firms' underlying performance? pp. 107-133 Downloads
Lynn Rees, Anup Srivastava and Senyo Tse
Earnings quality of Taiwanese group firms pp. 134-156 Downloads
Yan-Jie Yang, Qian Long Kweh and Ruey-Ching Lin
Effects of agency costs on the relationship of corporate governance with audit quality and accounting conservatism in the Korean audit market pp. 157-185 Downloads
Soo Young Kwon, Nam Ryoung Lee and Eunsun Ki
Positive externality of analyst coverage upon audit services: evidence from China pp. 186-206 Downloads
Junxiong Fang, In-Mu Haw, Veicheng Yu and Xu Zhang
Stock prices, foreign reserves, and regime collapse pp. 207-225 Downloads
Chi-Chur Chao, Li-Ju Chen, Shih-Wen Hu, Ching-Yi Huang and Vey Wang

Volume 21, issue 1, 2014

Introduction pp. 1-3 Downloads
James Rauch
Employee spinouts, social networks, and family firms pp. 4-17 Downloads
James Rauch
R&D, offshoring, and slicing along a global production chain pp. 18-34 Downloads
Larry Qiu and Mohan Zhou
Export or merge? Proximity vs. concentration in product space pp. 35-57 Downloads
Marc-Andreas Muendler
Do consumers discount parallel imports? pp. 58-77 Downloads
Kong-Pin Chen, Hung-pin Lai and Ya-Ting Yu
Patent protection under endogenous product differentiation pp. 78-93 Downloads
Arijit Mukherjee
Credit constraints, fragmentation, and inter-firm transactions pp. 94-103 Downloads
Sugata Marjit, Lei Yang and Moushakhi Ray
Patent law, TRIPS, and economic growth: evidence from China pp. 104-104 Downloads
Belton Fleisher, William H. McGuire, Adam N. Smith and Mi Zhou
Employee spinouts, social networks, and family firms pp. 105-105 Downloads
James Rauch
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