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 30, issue 6, 2023

The effect of bank governance on borrowers’ accounting choices pp. 1417-1443

Kang Sung Hur and in Tae Hwang

Signing auditors’ experience and client investment efficiency pp. 1444-1476

Xin Yang, Minghui Li and Yujie Yang

Can anti-corruption reforms ease corporate financing constraints?—Empirical evidence from China pp. 1477-1493

Wei Zhou, Min Jiang and Jiani Zong

The impact of board structure on bank loan herding via mediation of underperformance pp. 1494-1517

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

Shaner Chu, Erin Oldford and Changchun Gao

The influence of investment lag on company value in a non-financing constrained region pp. 1542-1567

Deng Liurui, Ke Jiafeng and Wang Dongfang

Robots, factor intensities, and wage inequality pp. 1568-1586

Jiancai Pi and Yanwei Fan

Stock pledge and media slant: evidence from China pp. 1587-1609

Qian Li, Mengting Guo and Mengxin Tong

Population mobility and employee social responsibility: evidence from hukou reform in China pp. 1610-1626

Lidan Li, Xianzhong Song, Yupeng Yang and Xingxing Chen

Does increasing the QFII quota promote Chinese institutional investors to drive ESG? pp. 1627-1643

Haozhe Han

The internet and product switching: an empirical test and mechanism analysis based on China pp. 1644-1658

Yuanru Meng and Suzhen Zhang

Pandemic, tourism, and the economy: a tourism-revenue target zone approach pp. 1659-1674

Meng-Yi Tai, Shih Wen Hu and Chi-Chur Chao

Saving or spending? Military CEOs and cost stickiness pp. 1675-1693

Jie He and Luling He

Does the informal hierarchy of independent directors have a corporate governance effect? Evidence from China pp. 1694-1708

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

Shiyong Zhao

Impact of TBT and SPS measures on domestic value-added exports: evidence from the United States pp. 1150-1164

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

Sheng Yao, ZhiPeng Zhang and Chen-Miao Lin

Political uncertainty and corporate sustainability: how does official turnover affect environmental investment pp. 1184-1203

Zhiyong Niu and Xiaoyan Zhou

Payroll tax shields and wage stickiness:evidence from China’s 2008 corporate income tax law pp. 1204-1225

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

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

Chengxuan Geng, Ke Xu and Xiaoshu Wei

Customer concentration and bank loan contracting: evidence from China pp. 1264-1285

Huijie Cui, Yu Li, Ye Sun and Yanan Zhang

Corruption culture and corporate social responsibility: evidence from China pp. 1286-1304

Jiamei Wu and Zhibin Chen

CEOs’ secretarial experience and MD&A disclosure quality: a study based on textual analysis pp. 1305-1326

Zhe Li, Yirong Zou and Qinyuan Chen

Corporate social responsibility and non-audit service fees pp. 1327-1349

Jong-Yu Paula Hao, Fei Kang and Chia-Ling Lee

National cultural distance and cross-border M&A pp. 1350-1367

Ashish Chand, Ruixiang Jiang and Zhenling Zhao

Insider trade clustering and large variations in stock prices: evidence from the Korean market pp. 1368-1389

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

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

Xiaoyan Lu and Manni Zheng

Internal audit findings, audit committees, and firm performance evidence from UK pp. 868-889

Abdulaziz Alzeban

Female directors, R&D activities and firms’ investment efficiency: evidence from China pp. 890-911

Shaner Chu and Erin Oldford

Volatility forecasting using intraday information with the CARR models for the China stock markets pp. 912-929

Chun-Chou Wu and Wen Xu

Economic policy uncertainty and corporate cash holdings: the mechanism of capital expenditures pp. 930-950

Xi Zhao and Teng Niu

Does litigation risk increase audit effort? pp. 951-970

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

Yasuhiko Nakamura

Population aging and corporate innovation: evidence from China pp. 986-1007

Bo Zhang, Ruixue Zhou, Limei Yang and Ximeng Zhang

Operating leverage and corporate cash holdings: evidence from China pp. 1008-1028

Yanyu Chen, Lin Zhu and Zhihong Yi

The effectiveness of monetary policy instruments under dollarization: a cross-country analysis pp. 1029-1046

Hail Park and Jong Chil Son

Employee quality and stock price crash risk pp. 1047-1066

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

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

Yi-Hui Tai

Managerial academic experience and tone management: evidence from China pp. 1104-1119

Bo Zhang, Fan Ping and Limei Yang

Managerial ability and revenue-expense matching: accrual estimation versus real business decision pp. 1120-1135

Hyungjin Cho and Ga-Young Choi

Volume 30, issue 3, 2023

Comment letter regulation and stock price synchronicity: evidence from China pp. 569-593

Feng Cao, Xueyan Zhang and Jin Liu

Deleveraging policy, leverage management, and firms’ aggressive tax planning pp. 594-618

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

Zeynep İltüzer

Board centrality and investment efficiency pp. 633-666

Kambar Farooq, Chin Man Chui and Muhammad Azeem

Economic policy uncertainty and stock price crash risk pp. 667-689

Yong Du, Xin Sui, Wei Wei and Jun Du

Regional cultural diversity and corporate philanthropy: evidence from Chinese dialects pp. 690-706

Jie Wang, Wanwan Wang and Qinghe Yang

The economic effects of mandated ICFR disclosure in China: an insider perspective pp. 707-725

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

Xiaoqing Feng, Wen Wen, Yun Ke and Ying He

Is language priced? evidence from bank loan contracting pp. 745-768

Yalu Xie, Chong Wang and Feng (Harry) Wu

Manufacturing exports and institutional qualities in Central Asian countries pp. 769-779

Hiroyuki Taguchi and Abdukodirov Amirjon

Complex ownership, contract enforcement, creditor rights, and leverage pp. 780-803

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

Meer Hassan Mari, Arifa Bano Talpur, Muhammad Abbass and Muhammad Adil Keerio​

Initial credit ratings and voluntary disclosure: Evidence from Korea pp. 820-832

Yujin Kim and Jungin An

Employee mobility, information transfer and stock price crash risk pp. 833-848

You Li and Zhang Jian

Volume 30, issue 2, 2023

Academic independent directors and corporate fraud: evidence from China pp. 285-303

Rui Xiang and Wenyan Zhu

Impacts of credit constraints on innovation propensity and innovation performance: evidence from China and India pp. 304-326

Dengjun Zhang

Do internet stock message boards influence firm value? evidence from China pp. 327-353

Yahui An and Fei Su

Do insiders facing pledging risks make risky corporate investments? Evidence from Chinese M&As pp. 354-372

Qingquan Tang, Jingjing Guo and Shiyun Zeng

Cost-based pricing in government procurements with unobservable cost-reducing actions and productivity pp. 373-390

Taichi Kimura and Takahiro Morimitsu

Does financial statement comparability mitigate corporate frauds in an emerging market? Evidence from China pp. 391-408

Lili Jiu, Shiyang Hu and Yuanyuan Liu

The information advantage from existing bank-firm relationships -evidence from new clients’ screening pp. 409-428

Yun Wang and Xiaoguang Yang

Information content of holding investor conferences: the case of Taiwan’s semiconductor supply chain pp. 429-447

Yi-Hui Tai and Chih-Yang Tseng

Corporate cash holdings under Sino-US trade conflict: evidence from China pp. 448-469

Zhaohui Ke, Lihong Wang and Yujia Yin

The effect of mandatory corporate social responsibility on firm’s cash holdings pp. 470-489

Jiao Xue

Do donors discount accounting information of nonprofits affiliated with for-profit firms? pp. 490-513

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

Qi Shi and Bin Li

The use of non-financial performance measures in CEO compensation contracts and stock price crash risk pp. 531-552

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

Nezir Köse and Çağlayan Aslan

Volume 30, issue 1, 2023

Strategic decisions of a multi-product firm under Bertrand competition pp. 1-13

Hui-Ling Chung, Hung-Yi Chen and Yan-Shu Lin

Pilot CEOs and tax avoidance: evidence from machine learning methods pp. 14-29

Long Liu, Hongkang Xu, Mai Dao and Hua Sun

Auditor career concerns, audit fees and audit quality pp. 30-55

Hsihui Chang, Junxiong Fang and Phyllis Lai Lan Mo

Executive extraversion and voluntary disclosure: evidence from management earnings forecasts pp. 56-71

Chih-Hsien Liao, Ziyao San, Albert Tsang and Miao Yu

Earnings and cash flow comparability in executive compensation pp. 72-95

Sung-Jin Park and Emeka T. Nwaeze

Learning by P2P bidding pp. 96-119

Xun Li, Xue Jiang and Yang Yang

The inevitable disclosure doctrine and CEO risk-taking incentives pp. 120-138

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

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

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

Yaohua Qin and He Xiao

Aggregate earnings informativeness and economic shocks: international evidence pp. 196-211

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

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

Zhiwen Zhang, Zilong Wang and Shan Liang

Auditors’ response to family succession: evidence from China pp. 247-265

Tzu-Ching Weng, Hsin-Yi Chi and Huan-Yi Li

Role of stock price informativeness in shaping non-GAAP earnings disclosures pp. 266-283

Ting Zhang, Gaoliang Tian and Hua Feng