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 6, 2025

MD&A readability and bank loan contracting: evidence from China pp. 1085-1122

Ying Liu, Zhe Shen, Shan Li and Jiaxing You

What effect does the mandatory adoption of IFRS have on the decision to withdraw an IPO? pp. 1123-1154

Manal Alidarous

Identifying the drivers of economic uncertainty perception in China: a news-based approach pp. 1155-1172

Lena Marie Hufnagel and Ralf Metzler

Effects of climate change on firm credit risk: evidence from China pp. 1173-1197

Xiaonan Lu, Xiaohui Hou and Wentao Zeng

The promise and perils of digital finance: evidence from crime rate in China pp. 1198-1219

Yingxin Zhang, Jie Wang, Pengpeng Yue and Yan Li

Does the service trade network impact on technological complexity of exports?——New perspective based on social network approach pp. 1220-1242

Li Lin, Xiaqing Lan, Xiaotian Xu and Lu Wang

Does government procurement affect corporate carbon emissions? Evidence from China pp. 1243-1258

Zongtao Tian, Yongchang Shen and Zhibin Chen

Agricultural land transfer and wage inequality in the presence of modern agriculture pp. 1259-1278

Xiaochun Li and Bince Zhao

Dynamic relationship between foreign capital inflows and inflation: evidence from small open asian economies pp. 1279-1300

Young Jun Choi and Jong Chil Son

The moderating role of corporate governance mechanism on the relationship between product market competition and earnings management: evidence from Bangladesh pp. 1301-1330

Zuoping Xiao and Mohammad Helal Uddin

Volume 32, issue 5, 2025

AI implementation and corporate ESG performance: evidence from SMPP adoption pp. 797-826

Changfeng Tao, Min Zheng and Rong Huang

Audit partner tenure management and audit opinions pp. 827-853

Yuyuan Chang, Yangyang Fan, Michele Frank and Zhifeng Yang

Corporate digital strategy and the firm’s employment: evidence from China pp. 854-878

Xia Chen, Xiaolong Chen, Xiaofeng Liu and Chenglong Wang

Mandatory ESG disclosure and trade credit: international evidence pp. 879-901

Kuangyu Chen, Anqi Li, Yi Si and Gaoliang Tian

Open government data and management earnings forecast quality: evidence from China pp. 902-924

Baolei Qi, Yan Wang, Zeyu Sun and Wen Zhang

Inside the black box of ESG-related terms in corporate site visits and ESG ratings improvement* pp. 925-947

Songlian Tang, Chengchi Liu, Fei Su and Pengcheng Zhu

Digital transformation and firm boundary reshaping: based on the dispersion of subsidiaries† pp. 948-969

Yuetong Chen, Liuchuang Li, Jinghui Sun and Zhicheng Xiao

Population aging and firm productivity: evidence from China pp. 970-986

Weizhu Hou, Tao Tao, Limei Yang and Bo Zhang

Do companies care about the manifestations of climate risk? Evidence from corporate cash holdings pp. 987-1005

Zhen Huang and Nan Yu

Environmental law enforcement and green innovation: evidence from the establishment of environmental courts in China pp. 1006-1036

Xinyue Zhang and Yuxiang Zhong

Does executives’ prior experience matter for corporate green innovation? Evidence from China pp. 1037-1058

Jun Wang and Jieling Cao

The impact of wealth management products on banks’ green finance: evidence from China pp. 1059-1084

Hong Zhao, Yi Wang, Wen Zhang and Amina Kamar

Volume 32, issue 4, 2025

Do foreign institutional investors vote with their feet when firms engage in distinctive characteristics of real earnings management pp. 571-589

Ching-Lung Chen, Pei-Yu Weng and Ming-Yang Chen

Can green finance improve corporate ESG performance? Empirical evidence from Chinese A-share listed companies pp. 590-607

Huiqi Zhu and Xiaofan Li

Endogenous timing with upstream corporate social responsibility pp. 608-629

Ryo Masuyama

ETF ownership and stock liquidity: evidence from China pp. 630-647

Nanjia Wang and Ziyu Ma

Trade and the margins of innovative technologies: evidence from patent-firm matched data pp. 648-677

Jeonghwan Choi and ByeongHwa Choi

Trust in the government and regulation: do they play a part in CSR decoupling-tax relationship? pp. 678-704

Noorsakinah Abdul Wahab, Mohd Zulkhairi Mustapha and Nurliana Md Rahin

Risk-taking incentives and CEOs’ cost-management strategy: evidence from cost-stickiness pp. 705-726

Heung-Jae Jeon and Kyeongheum Ra

Study on corporate ESG performance from the perspective of Chinese red culture pp. 727-750

Junhong Shen, Deen Wu and Jianqiong Wang

Infection externalities and social welfare pp. 751-769

Jiancai Pi and Ping Xu

Financial safety net and market discipline—evidence from negotiable certificates of deposit in China pp. 770-796

Shanshan Li and Zhuorui Yi

Volume 32, issue 3, 2025

Bilateral production integration and business cycle synchronization pp. 401-417

Wei Zhao and Yunong Li

Volatility and jump with intraday periodicity and truncated power variation in Chinese yuan-US dollar exchange rates pp. 418-436

Chae-Deug Yi

Does chairperson gender matter? Evidence from the cost of equity capital pp. 437-456

Fuxiu Jiang, Yiqian Cai and Xiaoxue Xia

Auditor partners’ decision behaviors before retirement—the moderating effect of industry specialists pp. 457-474

Li-Chun Kuo and Chan-Jane Lin

Overseas-Returned Executives, R&D and Innovation pp. 475-486

Ping Fu, Cui Zhang and Xiaojun Zhong

Collusion, shading, internal and external auditing in the simple hierarchical agency pp. 487-496

Yutaka Suzuki

Does social media attention influence audit reporting conservatism? Evidence from China pp. 497-511

Wenhuan Liu, Yuxin Wang and Bin Li

Cultural diversity and bank credit allocation pp. 512-526

Shenwei Mo, Wanwan Wang, Yilan Cao and Xiaoyun Gong

XBRL extensions and cost of equity capital in Chinese firms: a natural experiment pp. 527-550

Zhili Tian, Songsheng Chen, Jun Guo and Sungsoo Kim

Do different cooling-off modes affect audit quality? A study based on the audit rotation system in China pp. 551-569

Huanmin Yan, Hangyu Jiang, Haodong Zhao, Ziling Geng and Fang Hu

Volume 32, issue 2, 2025

Do charitable auditors deliver better audit quality? Evidence from Chinese CPAs pp. 197-217

Yu Zhou, Jiaxin Liu, Yakun Wang and Wen Zhang

Macroeconomic outlook optimism and analysts’ four-quarter-ahead quarterly earnings forecast optimism* pp. 218-234

Mikhail Pevzner, Suresh Radhakrishnan and Chandra Seethamraju

Emission rights mortgage and stock price crash risk: evidence from China pp. 235-250

Qun Wang, Yongliang Zeng and Xiangfang Zhao

Ethnicity-based director network and earnings quality pp. 251-277

Effiezal Aswadi Abdul Wahab, Janice C Y How and Peter Verhoeven

The information externality of paid analysts pp. 278-298

Albert Tsang and Jihye Yoo

Corporate governance, institutional ownership, and stock liquidity of SMEs: evidence from China pp. 299-328

Wei Liu and Yoshihisa Suzuki

Does firms’ digitalization affect trade credit provision? pp. 329-357

Yue Wang, Xianzhong Song and Jingyi Zhou

Fintech and tax revenues: does political institution matter? pp. 358-376

Olusegun Vincent and Olaniyi Evans

Can a not-for-profit minority institutional investor affect corporate tax avoidance? Evidence from China pp. 377-399

Wen Wen, Fei Qiao, Jingli Feng and Huijie Hu

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