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 19, issue 3, 2012

Compensation disclosure in China pp. 253-277

Philip Beaulieu, Shujun Ding and Baozhi Qu

Measuring the welfare effects of intellectual property rights changes on the Korean pharmaceutical industry: the case of Korea–US Free Trade Agreement pp. 278-291

Keun-Yeob Oh and Taegi Kim

Firm location and earnings management: Korean evidence pp. 292-317

Hye-Jeong Nam, Jong-Hag Choi, Joseph Comprix and Helen Hyejin Kwon

Air transport and regional economic growth in China pp. 318-329

Shujie Yao and Xiuyun Yang

Industry information uncertainty and stock return comovement pp. 330-351

Ting Luo and Wenjuan Xie

The impact of ultimate ownerships on audit fees: evidence from Chinese listed companies pp. 352-373

Nan Hu, Fangjun Wang, Peng Wang, Lee Yao and Junrui Zhang

Volume 19, issue 2, 2012

The equity premium puzzle: empirical evidence for the “Korea Discount” pp. 143-166

Tae Choi, Eunchul Lee and Jinhan Pae

Income inequality and structures of international trade pp. 167-180

Firat Demir, Jiandong Ju and Yin Zhou

Market development and bank profit efficiency in China: application of the generalized Malmquist productivity index pp. 181-197

Jianhua Zhang, Baozhi Qu, Zhong Xu and Peng Wang

The competitive position of Shanghai in the Asia-Pacific region: a comparative study pp. 198-209

Yi-Cheng Liu, Wen Yang and Chao-Cheng Mai

The effect of SOX on the predictability of future cash flows in litigious and non-litigious industries pp. 210-226

Hsihui Chang, Sang-Hyun Suh, Edward Werner and Jian Zhou

Production efficiency, input price discrimination, and social welfare pp. 227-237

Kuo-Feng Kao and Cheng-Hau Peng

Optimal policy choice and asymmetric information in a mixed market pp. 238-251

Xianhai Huang, Qunyan Sun and Jie Li

The effects of correlated demand on pricing, inventory, and production pp. 252-252

Suresh Govindaraj, Mahesh Kumar and Bharat Sarath

Volume 19, issue 1, 2012

Editorial pp. 1-2

Suresh Radhakrishnan

The state of accounting research: objectives and implementation pp. 3-11

Joshua Ronen

Dividend increases and future earnings pp. 12-25

Ashiq Ali and Oktay Urcan

Discussion of dividend increases and future earnings pp. 26-29

Ramgopal Venkataraman

Anticipatory and implementation effects of FIN 46 on the behavior of different market participants pp. 30-55

Umit Gurun, Alina Lerman and Joshua Ronen

Anticipatory and implementation effects of FIN 46 on the behavior of different market participants pp. 56-60

Umit Gurun, Alina Lerman, Joshua Ronen and Ram Ramakrishnan

The effects of correlated demand on pricing, inventory, and production pp. 61-78

Suresh Govindaraj, Mahesh Kumar and Bharat Sarath

A discussion on “The effects of correlated demand on pricing, inventory, and production” by Suresh Govindaraj, Mahesh Kumar, and Bharat Sarath pp. 79-81

Masako Darrough

Impact of market segmentation on value-relevance of accounting information: evidence from China pp. 82-96

Shu-hsing Wu, Stephen Lin, Shu-hsing Li and Meihua Koo

Discussion: the impact of market segmentation on the value-relevance of accounting information: evidence from China pp. 97-99

Albert Tsang

Management accounting information systems: a case of a developing country: Vietnam pp. 100-114

Michèle Pomberg, Hamid Pourjalali, Shirley Daniel and Marinilka Barros Kimbro

Discussion of “Management accounting information systems in a developing country” pp. 115-118

Simon Fung

Management accounting system (MAS) change: field evidence pp. 119-138

Laura Zoni, Andrea Dossi and Marco Morelli

A review of “Management accounting system (MAS) change: field evidence” by Zoni, Dossi and Morelli pp. 139-142

Stewart Jones

Volume 18, issue 3, 2011

A Dynamic Heckscher-Ohlin Model and Inferior Goods pp. 217-236

Eric Bond, Kazumichi Iwasa and Kazuo Nishimura

A Dynamic International Trade Model with Endogenous Fertility pp. 237-261

Yukio Karasawa-Ohtashiro and Akihiko Yanase

Open-Access Renewable Resources as Inputs and International Trade: A Small Open Economy pp. 263-285

Akihiko Yanase and Weijia Dong

Revisiting the Optimal Population Size Problem under Endogenous Growth: Minimal Utility Level and Finite Life pp. 287-305

Raouf Boucekkine, Giorgio Fabbri and Fausto Gozzi

Health, Growth and Welfare: A Theoretical Appraisal of the Long-Run Impact of Medical R&D pp. 307-332

Stefano Bosi and Thierry Laurent

Endogenous Growth and Fluctuations in an Overlapping Generations Economy with Credit Market Imperfections pp. 333-357

Takuma Kunieda and Akihisa Shibata

A Two-sector Overlapping Generations Model with Endogenous Discounting pp. 359-385

Carine Nourry, Alena Sergeeva and Alain Venditti

Volume 18, issue 2, 2011

State Regulation's Significant Impact on Corporate Governance Practices, Earnings Management, and Disclosure pp. 105-124

Shirley J. Daniel, Joshua K. Cieslewicz and Thomas C. Pearson

Entry Mode, Technology Spillover and Host Country Welfare pp. 125-143

Ya-Chin Wang and Leonard Wang

Information Content of Other Comprehensive Income and Net Income: Evidence for Japanese Firms pp. 145-168

Keiichi Kubota, Kazuyuki Suda and Hitoshi Takehara

Corporate Governance, Growth Opportunities, and Earnings Restatements: Effects of a Corporate Governance Code pp. 169-200

Ken Y. Chen, Randal J. Elder and Yung-Ming Hsieh

Globalization and Wage Stagnation: Historical and Theoretical Perspectives pp. 201-211

Kenneth Weiher and Hamid Beladi

Editorial Board pp. ebi-ebi

The Editors

Volume 18, issue 1, 2011

The Size of the Market pp. 1-9

Martin J. Beckmann

Ambiguity, Audit Errors, and Tax Compliance pp. 11-26

Sung-Soo Yoon, Seung-Weon Yoo and Jinbae Kim

A Synthesis of Accrual Quality and Abnormal Accrual Models: An Empirical Implementation pp. 27-44

Jinhan Pae

Foreign Direct Investment and Environmental Policy: Have Location Factors Been Neglected? pp. 45-60

Francesca Sanna-Randaccio and Roberta Sestini

Tax Revenue Manipulation by Local Taxation Administrations in China pp. 61-75

Yi-Hong Deng and Ting Luo

The Impact of Management Control Systems on Efficiency and Quality Performance —An Empirical Study of Taiwanese Correctional Institutions pp. 77-94

Joanna L. Ho, Cheng-Jen Huang and Anne Wu

Editorial Board pp. ebi-ebi

The Editors

Volume 17, issue 3, 2010

Introduction pp. iii-iv

Chris Milner

On the Economic Content of Factor Content: with Application to China's Trade pp. 217-233

Chris Miller, Meng Lu and Zhihong Yu

Managerial Incentives and the Organization of Chinese Processing Trade pp. 235-252

Huiya Chen and Deborah Swenson

Do Technical Barriers to Trade Promote or Restrict Trade? Evidence from China pp. 253-278

Xiaohua Bao and Larry Qiu

What Chinese Provinces Export Matter for Their Income and Export Performance pp. 279-297

Joachim Jarreau and Sandra Poncet

The Impact of FDI on the Productivity of Chinese Economic Regions pp. 299-312

Yang Li and Shin-Yi Chen

China's Outward FDI and Resource-Seeking Strategy: A Case Study on Chinalco and Rio Tinto pp. 313-325

Shujie Yao, Dylan Sutherland and Jian Chen

Editorial Board pp. ebi-ebi

The Editors

Volume 17, issue 2, 2010

Editorial Note pp. 1-1

Hong Hwang and Eden Yu

Effect of Cultural Environmental and Accounting Regulation on Earnings Management: A Multiple Year-Country Analysis pp. 99-127

Liming Guan and Hamid Pourjalali

Optimal Information System for Teams pp. 129-149

Seung-Woon Yoo and Sung-Soo Yoon

Institutional Investors, Financial Health, and Equity Valuation pp. 151-173

Dan S. Dhaliwal, Oliver Zhen Li and Hong Xie

Effects of Transboundary Stock Pollution on the Mode of International Competition pp. 175-191

Kenji Fujiwara and Norimichi Matsueda

Clean Technology, Willingness to Pay and Market Size pp. 193-210

Munirul H. Nabirin and Pasquale Sgro

Editorial Board pp. ebi-ebi

The Editors

Volume 17, issue 1, 2010

Can an EPA Help a Country with a Decreasing Population? pp. 1-16

Kenji Kondoh

Environmental Uncertainty, Comprehensive Performance Measurement Systems, Performance-Based Compensation, and Organizational Performance pp. 17-39

Axel K-D. Schulz, Anne Wu and Chee W. Chow

Value Relevance of Profit Available for Dividend pp. 41-56

Shin'ya Okuda, Manabu Sakaue and Atsushi Shiiba

The Effects of Strategic Subsidies under FTA with ROO pp. 57-72

Kazuhiro Takauchi

Anatomy of the Post Global-Quota Trade Disputes on China's Textile Exports pp. 73-89

Jai-Young Choi

Editorial Board pp. ebi-ebi

The Editors