Content
December 2015, Volume 22, Issue 4
- 428-448 Trade and market integration with heterogeneous labor
by Cheng-Te Lee & Deng-Shing Huang - 449-474 CEO gender and corporate cash holdings. Are female CEOs more conservative?
by Sanyun Zeng & Lihong Wang
September 2015, Volume 22, Issue 3
- 227-230 Introduction
by Keith E. Maskus - 231-250 Intellectual property in a globalizing world: issues for economic research
by Keith E. Maskus - 251-270 The legacy of nineteenth century treaties on the current trade of Chinese cities
by Keith Head & John Ries & Xiaonan Sun & Junjie Hong - 271-290 Globalization, ownership, and the effects of trade liberalization on Chinese import prices
by Bo-Young Choi & Deborah L. Swenson - 291-310 Investment layers, regional environments, and investment efficiency: evidence from FDI in China
by Audrey Wen-hsin Hsu & Suz-Jung Huang & Sophia Hsintsai Liu - 311-330 Does minority shareholder protection matter? Evidence from open-market share repurchases
by Ruei-Shian Wu & Chuan-San Wang - 331-345 Intellectual property rights protection, ownership structure and vertically related markets
by Po-Lu Chen
June 2015, Volume 22, Issue 2
- 103-136 Separation of corporate ownership and control and accounting conservatism: evidence from Korea
by Myung-In Kim & Catherine Heyjung Sonu & Jong-Hag Choi - 137-162 Audit duration quality and client credit risk
by Pei-Gi Shu & Tsung-Kang Chen & Wen-Jye Hung - 163-190 Long-term growth forecasts and stock recommendation profitability
by Andreas Simon & John Nowland - 191-212 Are evaluations of audit quality influenced by management's intentions and outcomes?
by Karim Jamal & Hanwen Chen & Le Luo - 213-226 Soccer sentiment and investment opportunities in the Korean stock market
by In Kang & Cheolbeom Park
March 2015, Volume 22, Issue 1
- 1-3 Introduction to the Special Issue on "Innovation and Good Policy"
by Beth Webster & Paul H. Jensen - 4-12 Science and innovation in small countries: speculation and research agenda
by Adam B. Jaffe - 13-23 Understanding innovation better: an intangible investment approach
by Jonathan Haskel - 24-54 Does the expansion of Chinese state-owned enterprises affect the innovative behavior of private enterprises?
by Lei Cheng & Zhen Lei - 55-77 Enforcement of essential patents and industry standards: more economic or innovative approach?
by Su-Hua Lee - 78-102 From mass production to complex production: case of the Korean telecom equipment sector
by Tae-Young Park & Illyong Ji
December 2014, Volume 21, Issue 4
- 349-367 A Bayesian approach for predicting material accounting misstatements
by Feng Xu & Zinan Zhu - 368-388 Connotative meaning and the challenges of international financial reporting/auditing standards convergence: the case of Taiwan's Statement of Auditing Standards Number 33
by Rong-Ruey Duh & Hsiao-Lun Lin & Chee W. Chow - 389-411 Directors and officers liability insurance: an analysis of determinants of disclosure
by Emeka Nwaeze & Rachana Kalelkar - 412-442 The effect of different levels of internal control over financial reporting regulation on the quality of accounting information: evidence from Korea
by Kwangwuk Oh & Wooseok Choi & Seok Woo Jeong & Jinhan Pae - 443-471 Security analysts' incentive and cognitive processing bias: evidence from analysts' recommendations
by Ruei-Shian Wu & Hsiou-wei W. Lin
September 2014, Volume 21, Issue 3
- 227-261 Product market competition and the cost of equity capital: evidence from China
by Chen Chen & Li Li & Mary L.Z. Ma - 262-283 World-class manufacturing, management accountants' cross-functional participation, and firm performance
by Rong-Ruey Duh & Audrey Wen-hsin Hsu & Chee W. Chow - 284-307 Does continuous auditing enhance the quality of financial reporting? Korean evidence
by Jung-Wha Lee & Minjung Kang & Yunsook Oh & Gyungmin Pyo - 308-327 Increased disclosure and investment efficiency
by Shu-Miao Lai & Chih-Liang Liu & Taychang Wang - 328-347 A delisting prediction model based on nonfinancial information
by In Tae Hwang & Sun Min Kang & Shun Ji Jin
June 2014, Volume 21, Issue 2
- 107-133 Seemingly opportunistic management earnings guidance before stock option grants: does it misrepresent firms' underlying performance?
by Lynn Rees & Anup Srivastava & Senyo Tse - 134-156 Earnings quality of Taiwanese group firms
by Yan-Jie Yang & Qian Long Kweh & Ruey-Ching Lin - 157-185 Effects of agency costs on the relationship of corporate governance with audit quality and accounting conservatism in the Korean audit market
by Soo Young Kwon & Nam Ryoung Lee & Eunsun Ki - 186-206 Positive externality of analyst coverage upon audit services: evidence from China
by Junxiong Fang & In-Mu Haw & Veicheng Yu & Xu Zhang - 207-225 Stock prices, foreign reserves, and regime collapse
by Chi-Chur Chao & Li-Ju Chen & Shih-Wen Hu & Ching-Yi Huang & Vey Wang
March 2014, Volume 21, Issue 1
- 1-3 Introduction
by James E. Rauch - 4-17 Employee spinouts, social networks, and family firms
by James E. Rauch - 18-34 R&D, offshoring, and slicing along a global production chain
by Larry D. Qiu & Mohan Zhou - 35-57 Export or merge? Proximity vs. concentration in product space
by Marc-Andreas Muendler - 58-77 Do consumers discount parallel imports?
by Kong-Pin Chen & Hung-pin Lai & Ya-Ting Yu - 78-93 Patent protection under endogenous product differentiation
by Arijit Mukherjee - 94-103 Credit constraints, fragmentation, and inter-firm transactions
by Sugata Marjit & Lei Yang & Moushakhi Ray - 104-104 Patent law, TRIPS, and economic growth: evidence from China
by Belton M. Fleisher & William H. McGuire & Adam N. Smith & Mi Zhou - 105-105 Employee spinouts, social networks, and family firms
by James E. Rauch
December 2013, Volume 20, Issue 4
- 349-384 Do CEOs possess any extraordinary ability? Can those abilities justify large CEO pay?
by Anup Srivastava - 385-404 The China syndrome? The impact of China's growth on wage inequality in East Asian economies
by Kuo-Jung Lin & Sheng-Ming Hsu & Ching-Cheng Chang & Shih-Hsun Hsu - 405-428 The effects of information transparency on analysts& forecasts: evidence from the information disclosure and transparency ratings system in Taiwan
by Hsihui Chang & Ruey-Dang Chang & Chun-Ju Fang - 429-456 Founding family ownership and innovation
by Vincent Y.S. Chen & Shou-Min Tsao & Guang-Zheng Chen - 457-472 Is default probability associated with corporate social responsibility?
by Ta-Cheng Chang & Yun-Chia Yan & Li-Chuan Chou
September 2013, Volume 20, Issue 3
- 223-251 Do acquiring firms knowingly pay too much for target firms? Evidence from earnings management in member-firm mergers in Korean business groups
by Jae Wook Jeong & Gil Bae - 252-269 S-curve at the industry level: evidence from Malaysia's bilateral trade with its major trading partners in East Asia
by Abdorreza Soleymani & Soo Y. Chua - 270-280 Cost asymmetry and vertical product licensing
by Ray-Yun Chang & Cheng-Hau Peng - 281-296 Implications of the British petroleum oil spill disaster for its industry peers - evidence from the market reaction and earnings quality
by Yun-Sheng Hsu & Cathy Zishang Liu & Yan-Jie Yang & Yan-Yu Chou - 297-314 International diversification and conference calls
by Chen-Lung Chin & Yu-Ju Chen & Jia-Wen Liang - 315-333 Weather effects on earnings response coefficients: international evidence
by Chien-Ju Lu & Chen-Lung Chin & Yuanchen Chang - 334-347 The impact of ineffective internal control on the value relevance of accounting information
by Nan Hu & Baolei Qi & Gaoliang Tian & Lee Yao & Zhen Zeng
June 2013, Volume 20, Issue 2
- 101-117 Takeover possibility and market response to loss news under Chinese ST delisting regulation
by Henry He Huang & Sakthi Mahenthiran & Xiaonong Zhang - 118-143 A test of the market's pricing of nontransitory dirty surplus flows
by Audrey Wen-hsin Hsu & Steve Lin - 144-171 Asset revaluations: motives and choice of items to revalue
by Tae Hee Choi & Jinhan Pae & Sunghwa Park & Younghyo Song - 172-182 Tourism, the environment, and welfare in a dual economy
by Shigemi Yabuuchi - 183-198 Illegal immigration, technology adoption and welfare
by Munirul H. Nabin & Pasquale M. Sgro - 199-222 The association between institutional ownership and audit properties
by Sam Han & Tony Kang & Lynn Rees
March 2013, Volume 20, Issue 1
- 1-3 Introduction
by Belton M. Fleisher - 4-19 Patent law, TRIPS, and economic growth: evidence from China
by Belton M. Fleisher & William H. McGuire & Adam N. Smith & Mi ZHOU - 20-36 Trade and intellectual property rights as channels for economic growth
by Kai Wu & Hong Cai & Renai Jiang & Gary H. Jefferson - 37-57 Do foreign product standards matter? Impacts on costs for developing country exporters
by Keith E. Maskus & Tsunehiro Otsuki & John S. Wilson - 58-69 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
by Linxiu Zhang & Eli Pollak & Ross Darwin & Matthew Boswell & Scott Rozelle - 70-84 Market structure in the Chinese steel industry
by Jiandong Ju & Li Su - 85-99 Corporate social responsibility and the pollution haven hypothesis: evidence from multinationals' investment decision in China
by Maoliang Bu & Zhibiao Liu & Marcus Wagner & Xiaohua Yu
2012, Volume 19, Issue 3
- 253-277 Compensation disclosure in China
by Philip Beaulieu & Shujun Ding & Baozhi Qu - 278-291 Measuring the welfare effects of intellectual property rights changes on the Korean pharmaceutical industry: the case of Korea–US Free Trade Agreement
by Keun-Yeob Oh & Taegi Kim - 292-317 Firm location and earnings management: Korean evidence
by Hye-Jeong Nam & Jong-Hag Choi & Joseph Comprix & Helen Hyejin Kwon - 318-329 Air transport and regional economic growth in China
by Shujie Yao & Xiuyun Yang - 330-351 Industry information uncertainty and stock return comovement
by Ting Luo & Wenjuan Xie - 352-373 The impact of ultimate ownerships on audit fees: evidence from Chinese listed companies
by Nan Hu & Fangjun Wang & Peng Wang & Lee Yao & Junrui Zhang
2012, Volume 19, Issue 2
- 143-166 The equity premium puzzle: empirical evidence for the “Korea Discount”
by Tae Choi & Eunchul Lee & Jinhan Pae - 167-180 Income inequality and structures of international trade
by Firat Demir & Jiandong Ju & Yin Zhou - 181-197 Market development and bank profit efficiency in China: application of the generalized Malmquist productivity index
by Jianhua Zhang & Baozhi Qu & Zhong Xu & Peng Wang - 198-209 The competitive position of Shanghai in the Asia-Pacific region: a comparative study
by Yi-Cheng Liu & Wen Yang & Chao-Cheng Mai - 210-226 The effect of SOX on the predictability of future cash flows in litigious and non-litigious industries
by Hsihui Chang & Sang-Hyun Suh & Edward Werner & Jian Zhou - 227-237 Production efficiency, input price discrimination, and social welfare
by Kuo-Feng Kao & Cheng-Hau Peng - 238-251 Optimal policy choice and asymmetric information in a mixed market
by Xianhai Huang & Qunyan Sun & Jie Li - 252-252 The effects of correlated demand on pricing, inventory, and production
by Suresh Govindaraj & Mahesh Kumar & Bharat Sarath
2012, Volume 19, Issue 1
- 1-2 Editorial
by Suresh Radhakrishnan - 3-11 The state of accounting research: objectives and implementation
by Joshua Ronen - 12-25 Dividend increases and future earnings
by Ashiq Ali & Oktay Urcan - 26-29 Discussion of dividend increases and future earnings
by Ramgopal Venkataraman - 30-55 Anticipatory and implementation effects of FIN 46 on the behavior of different market participants
by Umit Gurun & Alina Lerman & Joshua Ronen - 56-60 Anticipatory and implementation effects of FIN 46 on the behavior of different market participants
by Umit Gurun & Alina Lerman & Joshua Ronen & Ram Ramakrishnan - 61-78 The effects of correlated demand on pricing, inventory, and production
by Suresh Govindaraj & Mahesh Kumar & Bharat Sarath - 79-81 A discussion on “The effects of correlated demand on pricing, inventory, and production” by Suresh Govindaraj, Mahesh Kumar, and Bharat Sarath
by Masako Darrough - 82-96 Impact of market segmentation on value-relevance of accounting information: evidence from China
by Shu-hsing Wu & Stephen Lin & Shu-hsing Li & Meihua Koo - 97-99 Discussion: the impact of market segmentation on the value-relevance of accounting information: evidence from China
by Albert Tsang - 100-114 Management accounting information systems: a case of a developing country: Vietnam
by Michèle Pomberg & Hamid Pourjalali & Shirley Daniel & Marinilka Barros Kimbro - 115-118 Discussion of “Management accounting information systems in a developing country”
by Simon Fung - 119-138 Management accounting system (MAS) change: field evidence
by Laura Zoni & Andrea Dossi & Marco Morelli - 139-142 A review of “Management accounting system (MAS) change: field evidence” by Zoni, Dossi and Morelli
by Stewart Jones
2011, Volume 18, Issue 3
- 217-236 A Dynamic Heckscher-Ohlin Model and Inferior Goods
by Eric W. Bond & Kazumichi Iwasa & Kazuo Nishimura - 237-261 A Dynamic International Trade Model with Endogenous Fertility
by Yukio Karasawa-Ohtashiro & Akihiko Yanase - 263-285 Open-Access Renewable Resources as Inputs and International Trade: A Small Open Economy
by Akihiko Yanase & Weijia Dong - 287-305 Revisiting the Optimal Population Size Problem under Endogenous Growth: Minimal Utility Level and Finite Life
by Raouf Boucekkine & Giorgio Fabbri & Fausto Gozzi - 307-332 Health, Growth and Welfare: A Theoretical Appraisal of the Long-Run Impact of Medical R&D
by Stefano Bosi & Thierry Laurent - 333-357 Endogenous Growth and Fluctuations in an Overlapping Generations Economy with Credit Market Imperfections
by Takuma Kunieda & Akihisa Shibata - 359-385 A Two-sector Overlapping Generations Model with Endogenous Discounting
by Carine Nourry & Alena Sergeeva & Alain Venditti
2011, Volume 18, Issue 2
- 1-1 Editorial Board
by The Editors - 105-124 State Regulation's Significant Impact on Corporate Governance Practices, Earnings Management, and Disclosure
by Shirley J. Daniel & Joshua K. Cieslewicz & Thomas C. Pearson - 125-143 Entry Mode, Technology Spillover and Host Country Welfare
by Ya-Chin Wang & Leonard F.S. Wang - 145-168 Information Content of Other Comprehensive Income and Net Income: Evidence for Japanese Firms
by Keiichi Kubota & Kazuyuki Suda & Hitoshi Takehara - 169-200 Corporate Governance, Growth Opportunities, and Earnings Restatements: Effects of a Corporate Governance Code
by Ken Y. Chen & Randal J. Elder & Yung-Ming Hsieh - 201-211 Globalization and Wage Stagnation: Historical and Theoretical Perspectives
by Kenneth Weiher & Hamid Beladi
2011, Volume 18, Issue 1
- 1-1 Editorial Board
by The Editors - 1-9 The Size of the Market
by Martin J. Beckmann - 11-26 Ambiguity, Audit Errors, and Tax Compliance
by Sung-Soo Yoon & Seung-Weon Yoo & Jinbae Kim - 27-44 A Synthesis of Accrual Quality and Abnormal Accrual Models: An Empirical Implementation
by Jinhan Pae - 45-60 Foreign Direct Investment and Environmental Policy: Have Location Factors Been Neglected?
by Francesca Sanna-Randaccio & Roberta Sestini - 61-75 Tax Revenue Manipulation by Local Taxation Administrations in China
by Yi-Hong Deng & Ting Luo - 77-94 The Impact of Management Control Systems on Efficiency and Quality Performance —An Empirical Study of Taiwanese Correctional Institutions
by Joanna L. Ho & Cheng-Jen Huang & Anne Wu
2010, Volume 17, Issue 3
- 1-1 Editorial Board
by The Editors - 1-1 Introduction
by Chris Milner - 217-233 On the Economic Content of Factor Content: with Application to China's Trade
by Chris Miller & Meng Lu & Zhihong Yu - 235-252 Managerial Incentives and the Organization of Chinese Processing Trade
by Huiya Chen & Deborah L. Swenson - 253-278 Do Technical Barriers to Trade Promote or Restrict Trade? Evidence from China
by Xiaohua Bao & Larry D. Qiu - 279-297 What Chinese Provinces Export Matter for Their Income and Export Performance
by Joachim Jarreau & Sandra Poncet - 299-312 The Impact of FDI on the Productivity of Chinese Economic Regions
by Yang Li & Shin-Yi Chen - 313-325 China's Outward FDI and Resource-Seeking Strategy: A Case Study on Chinalco and Rio Tinto
by Shujie Yao & Dylan Sutherland & Jian Chen
2010, Volume 17, Issue 2
- 1-1 Editorial Board
by The Editors - 1-1 Editorial Note
by Hong Hwang & Eden Yu - 99-127 Effect of Cultural Environmental and Accounting Regulation on Earnings Management: A Multiple Year-Country Analysis
by Liming Guan & Hamid Pourjalali - 129-149 Optimal Information System for Teams
by Seung-Woon Yoo & Sung-Soo Yoon - 151-173 Institutional Investors, Financial Health, and Equity Valuation
by Dan S. Dhaliwal & Oliver Zhen Li & Hong Xie - 175-191 Effects of Transboundary Stock Pollution on the Mode of International Competition
by Kenji Fujiwara & Norimichi Matsueda - 193-210 Clean Technology, Willingness to Pay and Market Size
by Munirul H. Nabirin & Pasquale M. Sgro
2010, Volume 17, Issue 1
- 1-1 Editorial Board
by The Editors - 1-16 Can an EPA Help a Country with a Decreasing Population?
by Kenji Kondoh - 17-39 Environmental Uncertainty, Comprehensive Performance Measurement Systems, Performance-Based Compensation, and Organizational Performance
by Axel K-D. Schulz & Anne Wu & Chee W. Chow - 41-56 Value Relevance of Profit Available for Dividend
by Shin'ya Okuda & Manabu Sakaue & Atsushi Shiiba - 57-72 The Effects of Strategic Subsidies under FTA with ROO
by Kazuhiro Takauchi - 73-89 Anatomy of the Post Global-Quota Trade Disputes on China's Textile Exports
by Jai-Young Choi
April 2008, Volume 15, Issue 1
- 1-1 Editorial Board
by The Editors - 1-9 A Preview of the New Economics of Knowledge
by Martin J. Beckmann - 11-27 Asset Write-offs: An Empirical Investigation of Timeliness
by Tae H. Choi - 29-40 Estimation of the Undervaluation of the Chinese Currency by a Non-linear Model
by Gene Hsin Chang - 41-53 On the “Technology Transfer” Paradox and “Worsening Terms of Trade” Paradox
by Hiroshi Ohta & Hironobu Nakagawa - 57-70 China's Energy and Environmental Problems and Policies
by Gregory C. Chow