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 29, issue 6, 2022

Does a firm have to be socially responsible to become a target in cross-border M&As: evidence from China pp. 1417-1438

Xiang Ma, Xiaohui Xu and Mobing Jiang

Differential performance impacts of outsider and insider interim CEO successions pp. 1439-1468

Jihun Bae, Jeong Hwan Joo and Chul W. Park

Social media, interaction information and stock market efficiency: evidence from the Shenzhen stock exchange easy interaction platform in China pp. 1469-1496

Qifa Xu, Qianqian Li, Cuixia Jiang, Jun Wu and Xin Zhang

Accounting conservatism and the fulfilment of the target’s performance commitment in valuation adjustment mechanism contracts pp. 1497-1517

Shiyun Zeng, Wenfei Li and Qingquan Tang

The role of communist party branch in employment protection: evidence from Chinese private firms pp. 1518-1539

Youliang Yan and Xixiong Xu

Earnings management and instances of material weaknesses reported under Sections 302 and 404 pp. 1540-1559

Shin Hyoung Kwon and Ashutosh Deshmukh

The geography of gravity pp. 1560-1578

Jun-Hyung Ko, Akeyoshi Matsuzaki and Dongwoo Yoo

The relevance of keiretsu affiliation on disclosure quality in contemporary Japanese economy pp. 1579-1599

Frendy

Managerial overconfidence, CSR and firm value pp. 1600-1618

Yu Gao and Kil-Seok Han

The regulation change in consolidation rules and the incentives for earnings management activities via related party transactions pp. 1619-1639

Ruey-Ching Lin, Chihua Li, Hong-Da Wang and Yan-Jie Yang

Board of directors and earnings management: conventional and Islamic banks pp. 1640-1656

Ahmad Abu-Dawleh, Nadine Lybaert, Tensie Steijvers and Mieke Jans

Study on the optimal hedging ratio of Shanghai crude oil futures based on Copula models pp. 1657-1670

Xiaofei Wu, Hailong Miao, Shuzhen Zhu and Xin Li

Financial quality, internal control and stock price crash risk pp. 1671-1691

Changyong Xue and Yeung Ying

Do momentum and reversal matter in the Singapore stock market? pp. 1692-1708

Syed Riaz Mahmood Ali

Volume 29, issue 5, 2022

CEO risk preference, enterprise characteristics, and goodwill value: evidence from China pp. 1135-1155

Xi Zhao, Xiaotong Niu and Jiaqi Chen

Choice of performance measures for bonus plan: implications for firm performance and promotions pp. 1156-1174

Dipankar Ghosh, Jong-Yu Paula Hao, Joanna L.Y. Ho and Hiroshi Miya

The role of Covid-19 for Chinese stock returns: evidence from a GARCHX model pp. 1175-1183

Nicholas Apergis and Emmanuel Apergis

Financial reporting quality of privately held firms: evidence from private corporations versus limited companies pp. 1184-1207

Bok Baik, Seung-Youb Han, Bong Hwan Kim and Seungbin Oh

Can financial analysts constrain real earnings management in emerging markets? Evidence from China pp. 1208-1226

Su Li, Fangfei Ding, Qianqian Liu, Ziwei Qiao and Zhiyu Chen

Board reforms and audit fees: international evidence pp. 1227-1246

Yuan Huang, Xiao Li and Zilong Song

Fair value complexity and financial statement comparability pp. 1247-1266

Hyejin Ahn

Migrant remittance, agricultural producer services, and environmental pollution pp. 1267-1282

Xiaochun Li and Huanan Fu

Month-end effect on Chinese stock returns: explanation of the liquidity hypothesis pp. 1283-1298

Jie Li, Xu Feng and Yongjie Zhang

The synergistic effect of direct and indirect methods in fundamental analysis: Evidence from Japan pp. 1299-1332

Junjian Gu and Zheng Qiao

China vs. U.S.: is co-skewness risk priced differently? pp. 1333-1353

Liang Dong, Hung Wan Kot, Keith S. K. Lam and Bo Yu

Unintended consequences of regulation FD: a natural experiment from China pp. 1354-1375

Chao Bi and Ying Li

The effects of newly emergent non–state-controlled Chinese firms adapting an established practice from state-owned organizations: evidence of symbolic compliance from a natural experiment pp. 1376-1393

Liuchuang Li, Bin Srinidhi, Zhongbo Yu and Hao Zhang

The effect of major customer type on corporate capital structure pp. 1394-1416

Saud Asaad Al-Thaqeb

Volume 29, issue 4, 2022

Fair value measurement, value relevance and economic development: adoption evidence of China’s listed firms pp. 849-865

Guohua Zhang and Xiaohui Qu

The effects of risk factor disclosure on analysts’ earnings forecasts: evidence from Chinese IPOs pp. 866-895

Mei Zhao, Yun Ke and Yao Yi

Economic policy uncertainty, investor sentiment, and voluntary disclosure on internet platform pp. 896-915

Meng Wang, Wanlong Zhao and Lei Yin

Price pressure effects of short selling on environmental disclosure pp. 916-938

Sheng Yao

Abnormal tone in management earnings forecast, media negative coverage, and insider trading pp. 939-963

Wenhan Xu and Di Qi

Are institutional investors subject to gambling preference? Evidence from detailed investor bids of IPO auctions in China pp. 964-980

Haomin Shen, Xiaoke Cheng, Lin Han and Kam C. Chan

The negative corporate governance impact of distracted shareholders: evidence from value of cash holdings pp. 981-1003

Yueting Li and Jianling Wang

Are female CFOs trailblazers or sustainers? Evidence from industry growth prospects in China pp. 1004-1024

Danni Han, Qiang Liu, Zi Wei and Ying Hao

Constitutional amendment and stock prices: evidence from China pp. 1025-1044

Chao Yan and Min Liu

Korean exchange rate forecasts using Bayesian variable selection pp. 1045-1062

Young Min Kim and Seojin Lee

The role of macroeconomic constraints on cash conversion cycle: evidence from the Turkish manufacturing sector pp. 1063-1074

Ömer Doruk and Bahadır Ergün

Do bank-affiliated funds perform better than the others: the higher moment approach pp. 1075-1089

Woraphon Wattanatorn and Sarayut Nathaphan

The link between financial leverage and investment decisions in Vietnam’s small and medium-sized enterprises pp. 1090-1101

Nguyen Thi Bich Ngoc, Masaru Ichihashi and Makoto Kakinaka

Does it pay to be responsible? Evidence on corporate social responsibility and the investment performance of Australian REITs pp. 1102-1119

Steffen Westermann, Scott J. Niblock and Michael A. Kortt

Banking industry: profitability and social responsibility pp. 1120-1133

Salvador Marín-Hernández and Esther Ortiz-Martínez

Volume 29, issue 3, 2022

Growth: rectifying two common mistakes pp. 573-581

James Ohlson

Does individual investors’ online search activities reduce information asymmetry? Evidence from stock exchanges’ comment letters in China pp. 582-602

Weijia Hu and Xiangfei Fu

Analyst reputation and limited attention: How does firm visibility impact measures of reputation? pp. 603-621

Sanghyuk Byun and K. C. Roland

Overseas-returned executives and their roles in firm performance: evidence from China pp. 622-631

Cui Zhang and Ping Fu

Debt maturity choice in CEOs’ incentive to signal abilities pp. 632-648

Chih-Wei Wang

Does short selling affect the investment of Chinese firms? An external financing perspective pp. 649-672

Leixi Wang, Huiwen Zou and Xiaoyong Li

Customer stability, managerial overconfidence, and enterprise investment in innovation: a perspective based on “Made in China 2025” pp. 673-691

Xuqian Wen, Jia Xia and Yong Ye

The effects of transfer pricing regulations on multinational income shifting pp. 692-714

Ji Seon Yoo

Bank competition, regulation, and efficiency: evidence from the Asia-Pacific region pp. 715-742

Shaofang Li and Xiaolin Li

Is political connection a panacea for corporate turnaround?—An analysis based on the resource-based view during the global financial crisis pp. 743-760

Gaoyan Xu, Wenhao Dong and Shiliang Hu

Courtesy calls for reciprocity: the effect of purchasing financial products from banks on firm borrowing pp. 761-792

Bin Wu, Lijing Tong, Min Zhang and Xin Wang

Disclosure tone, corporate governance and firm value: evidence from Egypt pp. 793-814

Mohamed S. El-Deeb, Yasser T. Halim and Ahmed F. Elbayoumi

Efficiency assessment of state-owned financial institutions using data envelopment analysis: the case of Vietnam pp. 815-830

Quan Hong Nguyen, John Dalrymple and Mohammad I. Azim

Corporate cash hoarding and corporate governance mechanisms: evidence from Borsa Istanbul pp. 831-848

Ahmed Hassanein and Altan Kokel

Volume 29, issue 2, 2022

Private benefits of control: evidence from a new measure of the value of shareholder voting rights pp. 287-303

Sanggeum Woo, Junyoup Lee and Eunsuh Lee

How R&D investment affects bondholder wealth? pp. 304-328

Jiameng Ma, Fenglong Xiao, Yue Qiu and Zongyu Xu

Does analyst coverage curb executives’ excess perks? Evidence from Chinese listed firms pp. 329-343

Chong Chen, Dequan Jiang, Weiping Li and Zilong Song

Executing trades in style: retail investors vs. institutions pp. 344-362

Manapol Ekkayokkaya, Suppasit Jirajaroenying and Christian Wolff

Impact of economic policy uncertainty on cash holdings: firm-level evidence from an emerging market pp. 363-385

Xunan Feng, Y. Ling Lo and Kam C. Chan

The association between non-executive compensation and firm performance pp. 386-401

Chun-You Ko, Hunghua Pan, Li-Chun Kuo and Yen-Chun Ko

Earnings management to achieve industry-average profitability in Japan pp. 402-431

Tomoyasu Yamaguchi

A critical evaluation of the Jones models and the industry approach for the estimation of discretionary accruals pp. 432-450

Soon Suk Yoon, Hyo Jin Kim and Gregg S. Woodruff

The effect of the accounting expertise of chief financial officers on corporate credit ratings pp. 451-471

Ming-Chin Chen and Chia-Wen Chang

Liquidity around SEO announcements: evidence from China pp. 472-486

Weijie Chen, Wei Zhang, Zhenwei Lv and Gaofeng Zou

Has EVA evolved to outperform conventional earnings measures in determining firm’s value? A case of Indian consumer firms pp. 487-501

Manju Tripathi, Smita Kashiramka and P. K. Jain

The impact of cross-listing on earnings management and its economic consequence: evidence from China pp. 502-522

Qiaoyu Jia and Jia’Nan Zhou

Firm performance and backward and forward linkages: the case of the garment sector in Myanmar pp. 523-546

Myo Min Kyi Win and Makoto Kakinaka

Audit pricing of hard-to-read annual reports pp. 547-572

Meeok Cho, Jiwon Hyeon, Taejin Jung and Woo-Jong Lee

Volume 29, issue 1, 2022

Media tone, bias, and stock price crash risk: evidence from China pp. 1-35

Qian Li, Jiamin Wang and Liang Bao

Industrial policy, corporate strategic differences, and debt financing cost pp. 36-52

Dongbo Liu, Yu Wang and Changling Sun

Corporate social responsibility learning in mergers and acquisitions pp. 53-76

Chong Chen, Weijie Lu and Min Liu

Managing the media coverage: evidence from managers’ stock selling pp. 77-96

Jun Yang, Jinghua Wang, Zhigao Yi and Ning Mao

The asymmetric responses of aggregate earnings and stock returns to oil shocks and policy uncertainty pp. 97-109

Wensheng Kang

Managerial sentiment and non-GAAP earnings disclosure: evidence from terrorist attacks pp. 110-128

Xia Chen

Managerial overconfidence and firm profitability pp. 129-153

Hyun Ah Kim, Seung Uk Choi and Wooseok Choi

Which is better, selective disclosure or fair disclosure? The effects of information asymmetry and incentive misalignment pp. 154-178

Yaxian Gong

Fixed salary or incentive contract? The effect of stickiness of compensation contracts pp. 179-190

Toshiaki Wakabayashi

Business social norms from overseas and corporate social responsibility performance: evidence from China pp. 191-221

Chong Ning, Ying Hao, Zhibo Liu and Yuting Liu

Measuring technical and allocative efficiencies of public accounting firms in Taiwan pp. 222-232

Jengfang Chen, Ying-Chin Ho, Chi-Chang Hung and Yan-Jie Yang

Mandatory IFRS adoption: friend or foe of M&As? International evidence pp. 233-254

Rita Wing Yue Yip, Beibei Liu and Danqing Young

Does IFRS convergence promote corporate innovation? Preliminary evidence from China pp. 255-274

Min Zhang, Yaqian Wu, Lijing Tong and Yingwen Deng

Privatization of a multi-product public firm pp. 275-285

Akio Kawasaki and Shunichi Matsuzaki