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 22, issue 4, 2015

First voluntary disclosure: is it less opportunistic? pp. 347-367

Young-Soo Choi

RMB Bilateral Swap Agreements: how China chooses its partners? pp. 368-383

Alicia Garcia-Herrero and Le Xia

Family firms and the incentive contracting role of accounting earnings pp. 384-405

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

Pei Hui Hsu

Trade and market integration with heterogeneous labor pp. 428-448

Cheng-Te Lee and Deng-Shing Huang

CEO gender and corporate cash holdings. Are female CEOs more conservative? pp. 449-474

Sanyun Zeng and Lihong Wang

Volume 22, issue 3, 2015

Introduction pp. 227-230

Keith Maskus

Intellectual property in a globalizing world: issues for economic research pp. 231-250

Keith Maskus

The legacy of nineteenth century treaties on the current trade of Chinese cities pp. 251-270

Keith Head, John Ries, Xiaonan Sun and Junjie Hong

Globalization, ownership, and the effects of trade liberalization on Chinese import prices pp. 271-290

Bo-Young Choi and Deborah Swenson

Investment layers, regional environments, and investment efficiency: evidence from FDI in China pp. 291-310

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

Ruei-Shian Wu and Chuan-San Wang

Intellectual property rights protection, ownership structure and vertically related markets pp. 331-345

Po-Lu Chen

Volume 22, issue 2, 2015

Separation of corporate ownership and control and accounting conservatism: evidence from Korea pp. 103-136

Myung-In Kim, Catherine Heyjung Sonu and Jong-Hag Choi

Audit duration quality and client credit risk pp. 137-162

Pei-Gi Shu, Tsung-Kang Chen and Wen-Jye Hung

Long-term growth forecasts and stock recommendation profitability pp. 163-190

Andreas Simon and John Nowland

Are evaluations of audit quality influenced by management's intentions and outcomes? pp. 191-212

Karim Jamal, Hanwen Chen and Le Luo

Soccer sentiment and investment opportunities in the Korean stock market pp. 213-226

In Kang and Cheolbeom Park

Volume 22, issue 1, 2015

Introduction to the Special Issue on "Innovation and Good Policy" pp. 1-3

Elizabeth Webster and Paul Jensen

Science and innovation in small countries: speculation and research agenda pp. 4-12

Adam Jaffe

Understanding innovation better: an intangible investment approach pp. 13-23

Jonathan Haskel

Does the expansion of Chinese state-owned enterprises affect the innovative behavior of private enterprises? pp. 24-54

Lei Cheng and Zhen Lei

Enforcement of essential patents and industry standards: more economic or innovative approach? pp. 55-77

Su-Hua Lee

From mass production to complex production: case of the Korean telecom equipment sector pp. 78-102

Tae-Young Park and Illyong Ji

Volume 21, issue 4, 2014

A Bayesian approach for predicting material accounting misstatements pp. 349-367

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

Rong-Ruey Duh, Hsiao-Lun Lin and Chee W. Chow

Directors and officers liability insurance: an analysis of determinants of disclosure pp. 389-411

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

Kwangwuk Oh, Wooseok Choi, Seok Woo Jeong and Jinhan Pae

Security analysts' incentive and cognitive processing bias: evidence from analysts' recommendations pp. 443-471

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

Chen Chen, Li Li and Mary L.Z. Ma

World-class manufacturing, management accountants' cross-functional participation, and firm performance pp. 262-283

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

Jung-Wha Lee, Minjung Kang, Yunsook Oh and Gyungmin Pyo

Increased disclosure and investment efficiency pp. 308-327

Shu-Miao Lai, Chih-Liang Liu and Taychang Wang

A delisting prediction model based on nonfinancial information pp. 328-347

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

Lynn Rees, Anup Srivastava and Senyo Tse

Earnings quality of Taiwanese group firms pp. 134-156

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

Soo Young Kwon, Nam Ryoung Lee and Eunsun Ki

Positive externality of analyst coverage upon audit services: evidence from China pp. 186-206

Junxiong Fang, In-Mu Haw, Veicheng Yu and Xu Zhang

Stock prices, foreign reserves, and regime collapse pp. 207-225

Chi-Chur Chao, Chen Li-Ju, Shih Wen Hu, Ching-Yi Huang and Vey Wang

Volume 21, issue 1, 2014

Introduction pp. 1-3

James Rauch

Employee spinouts, social networks, and family firms pp. 4-17

James Rauch

R&D, offshoring, and slicing along a global production chain pp. 18-34

Larry Qiu and Mohan Zhou

Export or merge? Proximity vs. concentration in product space pp. 35-57

Marc-Andreas Muendler

Do consumers discount parallel imports? pp. 58-77

Kong-Pin Chen, Hung-pin Lai and Ya-Ting Yu

Patent protection under endogenous product differentiation pp. 78-93

Arijit Mukherjee

Credit constraints, fragmentation, and inter-firm transactions pp. 94-103

Sugata Marjit, Lei Yang and Moushakhi Ray

Patent law, TRIPS, and economic growth: evidence from China pp. 104-104

Belton Fleisher, William H. McGuire, Adam N. Smith and Mi Zhou

Employee spinouts, social networks, and family firms pp. 105-105

James Rauch

Volume 20, issue 4, 2013

Do CEOs possess any extraordinary ability? Can those abilities justify large CEO pay? pp. 349-384

Anup Srivastava

The China syndrome? The impact of China's growth on wage inequality in East Asian economies pp. 385-404

Kuo-Jung Lin, Sheng-Ming Hsu, Ching-Cheng Chang and Shih-Hsun Hsu

The effects of information transparency on analysts& forecasts: evidence from the information disclosure and transparency ratings system in Taiwan pp. 405-428

Hsihui Chang, Ruey-Dang Chang and Chun-Ju Fang

Founding family ownership and innovation pp. 429-456

Vincent Y.S. Chen, Shou-Min Tsao and Guang-Zheng Chen

Is default probability associated with corporate social responsibility? pp. 457-472

Ta-Cheng Chang, Yun-Chia Yan and Li-Chuan Chou

Volume 20, issue 3, 2013

Do acquiring firms knowingly pay too much for target firms? Evidence from earnings management in member-firm mergers in Korean business groups pp. 223-251

Jae Wook Jeong and Gil Bae

S-curve at the industry level: evidence from Malaysia's bilateral trade with its major trading partners in East Asia pp. 252-269

Abdorreza Soleymani and Soo Y. Chua

Cost asymmetry and vertical product licensing pp. 270-280

Ray-Yun Chang and Cheng-Hau Peng

Implications of the British petroleum oil spill disaster for its industry peers - evidence from the market reaction and earnings quality pp. 281-296

Yun-Sheng Hsu, Cathy Zishang Liu, Yan-Jie Yang and Yan-Yu Chou

International diversification and conference calls pp. 297-314

Chen-Lung Chin, Yu-Ju Chen and Jia-Wen Liang

Weather effects on earnings response coefficients: international evidence pp. 315-333

Chien-Ju Lu, Chen-Lung Chin and Yuanchen Chang

The impact of ineffective internal control on the value relevance of accounting information pp. 334-347

Nan Hu, Baolei Qi, Gaoliang Tian, Lee Yao and Zhen Zeng

Volume 20, issue 2, 2013

Takeover possibility and market response to loss news under Chinese ST delisting regulation pp. 101-117

Henry He Huang, Sakthi Mahenthiran and Xiaonong Zhang

A test of the market's pricing of nontransitory dirty surplus flows pp. 118-143

Audrey Wen-hsin Hsu and Steve Lin

Asset revaluations: motives and choice of items to revalue pp. 144-171

Tae Hee Choi, Jinhan Pae, Sunghwa Park and Younghyo Song

Tourism, the environment, and welfare in a dual economy pp. 172-182

Shigemi Yabuuchi

Illegal immigration, technology adoption and welfare pp. 183-198

Munirul Nabin and Pasquale Sgro

The association between institutional ownership and audit properties pp. 199-222

Sam Han, Tony Kang and Lynn Rees

Volume 20, issue 1, 2013

Introduction pp. 1-3

Belton Fleisher

Patent law, TRIPS, and economic growth: evidence from China pp. 4-19

Belton Fleisher, William H. McGuire, Adam N. Smith and Mi Zhou

Trade and intellectual property rights as channels for economic growth pp. 20-36

Kai Wu, Hong Cai, Renai Jiang and Gary H. Jefferson

Do foreign product standards matter? Impacts on costs for developing country exporters pp. 37-57

Keith Maskus, Tsunehiro Otsuki and John Wilson

Are elite university graduates aiding China's transition to an innovation-based economy? Results from a career choices survey among would-be innovators in China and the USA pp. 58-69

Linxiu Zhang, Eli Pollak, Ross Darwin, Matthew Boswell and Scott Rozelle

Market structure in the Chinese steel industry pp. 70-84

Jiandong Ju and Li Su

Corporate social responsibility and the pollution haven hypothesis: evidence from multinationals' investment decision in China pp. 85-99

Maoliang Bu, Zhibiao Liu, Marcus Wagner and Xiaohua Yu