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 28, issue 6, 2021

Resource dependence or monitoring: a governance perspective on political connections pp. 631-656

Bingjie Wang, Siming Yan and Lihong Wang

Sector heterogeneity and wage inequality pp. 657-673

Jiancai Pi and Yanwei Fan

Consolidated financial reporting and the effect of mandatory IFRS adoption on the information content of earnings announcements: evidence from Korea pp. 674-695

Joonhyun Kim, Sukyoon Jung and Mihye Ha

Capital regulation and bank capital ratio – introduction of a new measurement pp. 696-722

Quang Nguyen, Christopher Gan and Zhaohua Li

The impact of leverage and overinvestment on project financing: evidence from South Korea pp. 723-745

Eun Joo Cho, Jae Hong Lee and Jong Sung Park

The relationship between earnings round up/down and global financial crisis: evidence from BRICS markets pp. 746-769

Surya Bhushan Kumar, Vinay Goyal and S. K. Mitra

Volume 28, issue 5, 2021

Corporate social responsibility, firm performance, and firm risk: the role of firm reputation pp. 525-545

Min Liu and Weijie Lu

Corporate environmentalism in a managerial delegation and abatement subsidy policy pp. 546-561

Sang-Ho Lee and Chul-Hi Park

A comparison of investors’ and analysts’ efficiency in incorporating accounting information pp. 562-576

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

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

Burcak Polat

Corporate social responsibility and managerial short-termism pp. 604-630

Yujing Gong and Kung-Cheng Ho

Volume 28, issue 4, 2021

IPO over-funding and cost stickiness pp. 411-426

Lu Zhang, Jincai Li and Huijuan Wang

Auditor industry specialization and stock price crash risk: individual-level evidence pp. 427-453

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

Yong-Shik Kim, Sun A Kang and Sang-Hun Park

Foreign trade and economic growth in South Africa pp. 472-481

Kenneth Tah, Courtney Czerniak, Alexa Levine, Kylie Wiggin and Iheanyi N. Osondu

Does earnings management matter for firm leverage? An international analysis pp. 482-506

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

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

Junyan Li, Gaoliang Tian, Mohan Fonseka and Yi Si

Discretionary income smoothing and crash risk: evidence from China pp. 311-333

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

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

Bin Li and Chen Ma

Resale price maintenance and informative advertisement pp. 375-386

Gihwan Yi and Seung-Gyu Sim

Employee tenure and earnings management through real activities manipulation pp. 387-410

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

Dong-Jin Pyo and Jungho Kim

CEOs raising daughters and female executives pp. 206-224

Xia Wang, Cencen Gao and Mingming Feng

International investment with exchange rate risk pp. 225-241

Chen Fei, Weiyin Fei, Yayun Rui and Litan Yan

Parent–subsidiary geographic dispersion and earnings management pp. 242-262

Bin Li, Wen Zheng and Li Li

Related party transactions and income smoothing: new evidence from Korea pp. 263-280

Il Hang Shin, Sung Kyu Sohn and Sorah Park

Erratum pp. 281-281

The Editors

Erratum pp. 282-282

The Editors

Corrigendum pp. 283-283

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

Yu-Lin Chen and Mei-Chu Huang

The effect of SFAS 158 on the mispricing of pension plan funding pp. 22-43

Jae B. Kim and Jonathan (Sangwook) Nam

The effect of audit partner style on financial statement comparability pp. 44-70

Hyejin Ahn and Catherine Heyjung Sonu

Korean evidence on auditor switching for opinion shopping and capital market perceptions of audit quality pp. 71-93

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

Shohei Nagasawa and Mizue Nagasawa

Labor power, investor protection, and price synchronicity pp. 117-132

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

Xiaobai Zhang, Hu Dan Semba and Hong Xu

Debt enforcement and bank loans: evidence from insolvency practices worldwide pp. 153-182

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

Kyongsun Heo, Jaeyon Chu, Jennifer Jae-Young Kim and Jinhan Pae

Stock market reaction to credit rating changes: new evidence* pp. 667-684

Abu S Amin, Pawan Jain and Mahfuja Malik

Sustainability of China’s listed commercial banks under background of the ‘new normal’* pp. 685-702

Ke Chen and Yi Pan

Weather conditions and electoral outcomes in Taiwan pp. 703-716

Li-Ju Chen

Residual momentum versus price momentum: evidence from four Asian markets‡ pp. 717-726

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

Ahmad Abu Alrub, Mehmet Ağa and Husam Rjoub

Unemployment after trade liberalization pp. 745-768

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

Yaoqin Li and Xixiong Xu

Does auditor-client distance matter to real earnings management? Evidence from China pp. 531-557

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

Dongwoo Kim, Kyuho Maeng and Youngsang Cho

Do investors anticipate the future earnings of firms in a homogeneous industry? pp. 577-590

Hyejeong Shin, Heejeong Shin and Su-In Kim

Engagement partners participating in auditing standard setting and audit quality pp. 591-611

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

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

Yueh-Hsiang Lin and Ruei-Shian Wu

Volume 27, issue 4, 2020

Bank diversification, performance, and corporate governance: evidence from China pp. 389-405

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

Bin Li and Chen Ma

Global competitiveness and capital flows: does stage of economic development and risk rating matter?* pp. 426-450

Seyed Alireza Athari, Komeil Shaeri, Dervis Kirikkaleli, Hasan Ertugrul and Alper Ozun

The asset growth anomaly in the Chinese stock market pp. 451-471

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

Yoshinori Shimada

Corporate entity representatives of business group and real earnings management: evidence from Taiwan pp. 490-509

Yu-Shan Wei and Shu-Ching Chou

Volume 27, issue 3, 2020

Corruption and audit market concentration: an international investigation pp. 261-279

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

Hyoung-joo Lim and Dafydd Mali

Investment and adjustment costs of Korean firms in view of Tobin’s q pp. 300-311

Shin-Haing Kim and Taegi Kim

Financial expertise and corporate tax avoidance pp. 312-326

Huichi Huang and Wei Zhang

The bright side of investor sentiment: evidence from real activities manipulation pp. 327-351

Yi Si, Chongwu Xia and Endong Yang

Chinese IPO returns: effects of ten-minute call auction pp. 352-363

Heming Zhang and Guanying Wang

Spillover effect of FSS accounting inspection on audit hours of peer companies pp. 364-387

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

Ji Hye Kim, Sang Ho Lee and Yong Keun Yoo

The relationship between internal audit and foreign direct investment pp. 173-194

Abdulaziz Alzeban

Communist party direct control and corporate investment efficiency: evidence from China pp. 195-217

Xiaorong Li, Kam C. Chan and Haitao Ma

Modified audit opinions and debt contracting: evidence from China pp. 218-241

Hui Liu, Charles P. Cullinan and Junrui Zhang

Investigating linear multi-factor models in asset pricing: considerable supplemental evidence pp. 242-260

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

Jong-Seo Choi and Ji-Ahn Nam

Corporate organizational structure, tax havens and analyst forecast properties pp. 24-50

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

Yen-Chi Chen and Hsuan-Lien Chu

Payout policy decisions: the effect of compensation structures pp. 71-92

Ruei-Shian Wu and Yi-Rong Wu

Compensation consultants’ reputation, non-compensation consulting services and CEO pay pp. 93-118

Audrey Wen-Hsin Hsu

China and the world economy: special section for the 10th biennial conference of Hong Kong economic association pp. 119-119

Xinpeng Xu

Impact of the Belt and Road Initiative on China’s soft power: preliminary evidence pp. 120-131

Jan P. Voon and Xinpeng Xu

The inequality-housing price nexus in tourist resorts: theory and evidence pp. 132-150

Xinhua Gu, Guoqiang Li, Chun Kwok Lei, Li Sheng and Qingbin Zhao