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Content
March 2025, Volume 65, Issue 1
- 3-36 Investment centre manager's multiperiod fairness perceptions and intertemporal dependency
by Hiroyuki Selmes‐Suzuki - 37-58 Innovation's influence on working capital management and profitability: A Chinese high‐tech manufacturing perspective
by Siyu Zhou & Bany Ariffin Amin Noordin & Matemilola Bolaji Tunde - 59-80 Trade secrets leakage risk and firm innovation: Evidence from third‐party disclosure of Chinese listed firms' online sales data
by Gui‐jun Wang & Ke‐meng Li & Ke‐di Wang - 81-108 Information, sentiment, and margin trading of Chinese stock market
by Hai Lin & Pengfei Liu & Cheng Zhang - 109-141 Tail risk spillover of commodity futures markets
by Xiaohang Ren & Shitong Xiao & Wenxin Zhang & Xianming Sun - 143-167 Stock market liberalisation and debt maturity structure: Evidence from the Shanghai‐Hong Kong Stock Connect
by Mengjun Feng & Dequan Yao & Shenggang Yang & Pengyi Dai - 169-189 Philanthropic forms of corporate social responsibility practices in a multinational company: Colonial and post‐colonial perspectives
by Mahmood Momin & Mohammad Nurunnabi & Tareq Hossain & Zahirul Hoque - 191-217 The financial resource curse: Interest rate deregulation and firms' shadow banking activities
by Si Xu & Zhiyuan Wang & Chunfang Cao - 219-250 The effect of CEO adverse professional experience on management forecast pessimism
by Eunice S. Khoo & Louise Y. Lu & Zihang Peng - 251-288 Mandatory disclosure of key audit matters and the choice of earnings management
by Xiaoqi Chen & Maoliang Li & Dorcas Nduakoh & Ling Na Belinda Yau - 289-321 Pandemic shock, debt maturity structure and corporate performance
by Zhenshan Wang & Dandan Feng & Chengcheng Li - 323-364 Auditor industry expertise and the predictive power of the deferred tax valuation allowance
by Zhuoli Axelton & Jeffrey Gramlich & M. Kathleen Harris - 365-397 Information asymmetry, policy shocks, and international equity investment: Evidence from the anti‐corruption campaign in China
by Wenlong Bian & Yun Chen & Minghui Han & Hao Zhang - 399-428 Idiosyncratic risk disclosure of IPO firms and institutional investors' withdrawals
by Xiqiong He & Tonglin Yang & Hao Liu & Xiaowei Wu - 429-456 Political incentives and corporate income tax: Evidence from China
by Chunxiang Zhao & Yang Yang & Yong Huang - 457-486 The moderating effect of private information on the relation between financial reporting quality and corporate dividend efficiency
by Yasuharu Aoki & Takuma Kochiyama - 487-519 Local CEOs and asymmetric cost behaviour
by Wenhong Ding & Wei Guan & Yun Ke & Kari Joseph Olsen & Zhenyang Shi - 521-550 Investigating proxies for retail investor attention in financial markets
by Daniel Cahill & Zhangxin (Frank) Liu & Lee A. Smales - 551-579 The impact of fiscal expenditure fluctuation on cost asymmetry: Evidence from China
by Jingwen Liao & Hao Yang & Ziyang Li & Yanjun Chen - 581-619 Holding cash for corruption? Evidence from China's anti‐corruption campaign
by Yulin Chen & Changyun Wang & Yang Yi & Jianyu Zeng - 621-645 Broker and institutional investor short selling
by Ben R. Marshall & Nhut H. Nguyen & Nuttawat Visaltanachoti & Jennifer Zhu - 647-665 Does digital transformation drive more comment letters?
by Hongquan Li & Yang Yang - 667-690 Examining the financial and commercial literacy of Australian Indigenous small business owners
by Mark Brimble & Scott Weaven & Karen L. Wildman & Levon Blue & Kerry Bodle & Lorelle Frazer - 691-712 Financial performance and tone of financial disclosures: The moderating effect of CEO narcissism
by Gilberto Marquez Illescas & Stephen J. Sauer & Allan A. Zebedee & Linying Zhou - 713-752 Female directors on the sensitivity of investment to growth opportunities
by Wenjing Ouyang & Samuel H. Szewczyk & Jeffrey Miles - 753-772 Does increased monitoring enhance the credibility of financial reports? Evidence of auditing semi‐annual financial statements
by Hui‐Yu Hsiao & Wu‐Po Liu & Szu‐Jung Wu - 773-791 Conflicting signals: A study on firms announcing share repurchases soon after seasoned equity offerings
by Jin‐Ying Wang - 793-818 The effect of addback statutes on CEO compensation
by Karel Hrazdil & Gerald Lobo & Ray Zhang & Weiji Zhang - 819-856 Preventive regulation and corporate tax avoidance: Evidence from China
by Qiaochao Yuan & Jun Bai - 857-882 Greenwashing: A systematic literature review
by Zhen Huang & Yanxuan Shi & Ming Jia - 883-911 Dissecting the lottery‐like anomaly: Evidence from China
by Ming Gu & Yi Hu & Zhitao Xiong - 913-934 Ambiguity or specificity: The influence of merchant guild culture on managers' disclosure strategy
by Tingting Zhang & Haozhou Yin & Zixuan Zhuang - 935-970 Ambiguity of tone in annual reports and bank risk taking
by Kiridaran Kanagaretnam & Wen Li & Guifeng Shi & Zejiang Zhou - 971-1008 Clan culture and digital transformation: Evidence from Chinese family firms
by Yadan Liu & Shaowei Zhang & Fengwen Chen & Yikang Mu - 1009-1045 “Accounting” in retrospect: A personal reflection about change, contribution, and opportunity following decades of immersion
by Craig Deegan - 1047-1058 Accredited investor tests: How to balance, access, entrepreneurial funding, and investor protection?
by Mark Humphery‐Jenner - 1059-1088 Decision usefulness of SME financial statements in Sri Lanka
by Nisansala Wijekoon & Umesh Sharma & Grant Samkin
December 2024, Volume 64, Issue S1
- 4885-4913 Blockchain technology, social media sentiment and stock price
by Li Wenyi & Ni Jun & Rong Mengjie - 4915-4947 The burden of reputation: Star CEOs and conditional accounting conservatism
by Yuting Qian & Wenhong Ding & Xiaofeng Quan & Wei Guan - 4949-4976 Tax authority governance and corporate internal control quality
by Xiaojian Tang & Dongying Du & Ying Chen & Stephanie Tsui - 4977-5008 ESG‐oriented analysts and corporate green innovation
by Haoyu Gao & Hui Wang & Xinyu Wang & Huiyu Wen - 5009-5038 The real effect of CSRC's random inspections on corporate financial fraud
by Changchun Tan & Leixin Liu & Huaqing Wu & Peng Zhou - 5039-5068 Environmental information disclosure and corporate financial performance: Evidence from China
by Xinyue Fan & Zishen Tang & Yelin Fu & Jiayi Yan - 5069-5106 Non‐executive directors and corporate risk‐taking: Evidence from China
by Siyu Zhang & Chao Lu - 5107-5131 Media coverage and disclosure of short‐termism tone: Evidence from China
by Yingzhao Ni - 5133-5167 Investor sentiment and mutual fund flow‐performance sensitivity: Evidence from China
by Yuling Wu & Xueyong Zhang
December 2024, Volume 64, Issue 5
- 4475-4514 Non‐controlling shareholder activism and executive pay‐for‐performance sensitivity: Evidence from the over‐appointment of directors in the Chinese market
by Shengnan Li & Jiaqi Wang & Xinya Zheng & Chiyun Zhu - 4515-4536 The individual motivation of investors' gambling mentality: Empirical evidence from gambling sentiment and lottery‐type stocks
by Zewei Long & Wei Wang & Haohua Li & Xinghao Huang - 4537-4565 Prediction of corporate financial distress based on corporate social responsibility: New evidence from DANP, VWP and MEOWA weights methodologies
by Hui Li & Ting Sun & Jinquan Zhang - 4567-4591 Executive individualism and the tone of firms' annual reports
by Wei Jiang & Chuyue Shi & Yu Li & Sujuan Xie - 4593-4618 Pricing the missing intangible capital: Evidence from the China A‐share market
by Jing Chen & Tianyuan Jiang & Manling Zhang & Huixuan Li - 4619-4646 Learning ESG from stock prices: Evidence from a quasi‐natural experiment in China
by Zeyuan Huang & Yi Si & Gaoliang Tian & Chongwu Xia & Lei Zhang - 4647-4673 Keju tradition and major litigation cases: The persistent impact of Confucian norm standard
by Xuefeng Hu & Wenlan Wang & Rong Xu & Fulong Xiao - 4675-4700 Government procurement and zombie firms' productivity: Evidence from China
by Xiaoyue Yu & Su Yu & Fulong Xiao & Zhuquan Wang - 4701-4722 The effect of government‐guided funds on target industries in development zones – Evidence from China
by Fulong Xiao & Zini Liang & Yongbin Lv & Wei Wang - 4723-4748 How does green finance policy affect firms' pro‐environmental mergers and acquisitions?
by Zhimin Yi & Haiyue Liu & Yile Wang & Jinyong Chen - 4749-4769 Does the presence of executives with a marketing background affect stock price crash risk?
by Yu Jin & Rui Wang & Yi Zhang & Zhongze Li - 4771-4788 A cross‐cultural study of ESG impact on corporate performance and equity
by Lei Wu & Zhenkai Zhai & Yongbin Lv - 4789-4824 The mediating role of ESG: Managers' moral cognition can improve corporate performance
by Wei Gao & Xin Lyu - 4825-4857 Banking competition and corporate risk: Micro evidence from China
by Xianjun Cai & Subin Wen & Jiaming Huang - 4859-4882 Robots and accounting comparability: Evidence from Chinese manufacturing
by Huijie Cui & Shangkun Liang & Canyu Xu
December 2024, Volume 64, Issue 4
- 3175-3209 Carbon emissions and abnormal cash holdings
by Abu Amin & Ashrafee T. Hossain & Abdullah‐Al Masum - 3211-3239 Using machine learning and 10‐K filings to measure innovation
by Essi Nousiainen & Mikko Ranta & Mika Ylinen & Marko Järvenpää - 3241-3273 Institutional attention and investment efficiency
by Jiayi Zheng - 3275-3299 The capital market consequences of stock market liberalisation: Evidence from Mainland‐Hong Kong Stock Connect Programs in China
by Renhui Fu & Fang Gao & Yi Zhao - 3301-3335 CEO compensation convexity and meeting‐or‐just‐beat earnings forecast
by Eli Bartov & Wilson Wai Ho Chan & Hua Cheng & Gang Hu & Jingran Zhao - 3337-3359 Can asset‐backed securitisation reduce corporate leverage? Evidence from China
by Ronghui Pang & Yanan Zhang & Jianbiao Li & Shaopeng Xie - 3361-3386 Climate risk exposure and debt concentration: Evidence from Chinese listed companies
by Wuqi Song & Wenshuai Xu & Wenzhou Qu & Xu Gong - 3387-3417 From red tape to innovation: How does municipal government financing reform affect corporate R&D activities?
by Kai Wu & Dingyao Guo - 3419-3442 Control strategies for impactful exits in impact private equity firms
by Syrus M. Islam & Chris Akroyd - 3443-3467 Fair values in extreme markets
by Xiaofei Song - 3469-3494 Respond or not? Analyst recommendation and companies' press releases after adverse events
by Tiffany Chiu & Victoria Chiu & Aiguo Wang & Tawei Wang & Yunsen Wang - 3495-3533 The impact of air pollution on cost of debt: Evidence from corporate bond markets
by Xiaolu Hu & Angel Zhong & Youdan Cao & Wenlan Wang - 3535-3557 Forbes Magazine's America's Best Banks: Are they best for investors?
by Greg Filbeck & Dianna Preece & Xin Zhao - 3559-3594 Aggregate analyst characteristics and forecasting performance
by Mark Wilson & Yi (Ava) Wu - 3595-3622 Corporate inversion, cost of equity and ineffective tax reform
by Liu Hong & Tianpeng Zhou - 3623-3656 The flow‐performance puzzle: Insights from passive and active ETFs
by Hamed Yousefi & Mohammad Najand & Licheng Sun - 3657-3683 Disclosure frequency of parent company financial reporting: Insights from analyst forecasting accuracy
by Junsheng Zhang & Xuefeng Jing & Yue Qi - 3685-3711 Does innovation matter for asymmetric cost behaviour? Evidence from forward citations to the patents
by Seul Gi Oh & Kyeongheum Ra - 3713-3749 Low‐ frequency versus high‐frequency housing price spillovers in China
by Jian Yang & Zheng Li & Ziliang Yu - 3751-3779 The impact of organisation capital on inventory efficiency
by Tongxia Li & Chun Lu & Lei Xu - 3781-3802 An examination of the characteristics versus covariance debate for contemporary asset‐pricing models: Australian evidence
by Philip Gray & Manapon Limkriangkrai & Wenyuan Xu - 3803-3821 Manager‐specific manipulation of tone and stock price synchronicity
by Miao Jiang & Bo Zhu & Luxi Li - 3823-3840 Win by defence: The impact of defensive trademarks on corporate innovation
by Xuechao Li & Dejun Wu & Yucheng Wu - 3841-3881 Supply chain risks and geographical supplier distribution strategy
by Qianru Zhuo & Libin Qin & Wei Liu & Ying Liu & Jiaxing You - 3883-3926 Corporate fraud and independent director's re‐appointment: Information hypothesis or favouritism hypothesis?
by Xiaoliang Lyu & Xiaochen Zhang - 3927-3950 Employee health and corporate innovation: Evidence from medical cannabis legalisation
by Linh Thompson - 3951-3972 The market risk premium in Australia: Forward‐looking evidence from the options market
by Angelo Aspris & Ester Félez‐Viñas & Sean Foley & Hamish Malloch & Jiri Svec - 3973-3998 Beggars cannot be choosers? Legitimacy deficiency and the use of trade credit by family firms
by Qi Wu & Jing Xu & Boliang Song & Bin Liu - 3999-4038 Do dividends mitigate bad news hoarding, overinvestments, and stock price crash risk?
by Jeong‐Bon Kim & Le Luo & Hong Xie - 4039-4067 Removing barriers: How online visits boost female analysts' participation
by Jun Wang & Chongfeng Wu - 4069-4094 Is it just for shareholders or for all stakeholders? Evidence based on carbon emissions and cash dividends from China
by Desheng Liu & Yizhen Wang & Mingsheng Li - 4095-4130 Employee stock ownership plans and capital expenditures in China
by Jin Dai & Chong Gao & Qian Sun - 4131-4155 Federal judge ideology, securities class action litigation, and stock price crash risk
by Xiaoyu Cui & Jianlei Han & Jeong Bon Kim & Baolei Qi - 4157-4196 Does corporate digitalisation moderate real earnings management?
by Zhukun Lou & Mingran Li & Yuan George Shan & Ailin Ye - 4197-4216 Comments on recent International Ethics Standards Board for Accountants Exposure Drafts regarding sustainability assurance and the use of external experts
by David Hay & Noel Harding & Nives Botica Redmayne & Jahanzeb Khan & Harjinder Singh & Nigar Sultana & Jean You - 4217-4249 Female directors and cash holdings adjustment: Evidence from South Korea
by Jagadison K. Aier & Eun Hye Jo & Jung Wha (Jenny) Lee - 4251-4275 Unfolding BP's reframe through reform strategies for politically connected governance practice and geopolitical disruptions
by Sameh Ammar & Nader Elsayed - 4277-4312 Time distance and mutual fund holding horizon: Evidence from a quasi‐natural experiment setting of high‐speed railway opening
by Xuanyi Chen & Qiliang Liu & Li Tian & Junbo Wang & Jian Xie - 4313-4332 Examination disclosure, issuance examination committee connections and accountants' IPO market share
by Zhaoya Zhang & Jenny Jing Wang & Biao Zhou - 4333-4357 Objective or biased? CEO overconfidence and journalists' coverage
by Rong Gong - 4359-4391 Rent‐seeking or value‐creating? The impact of managerial autonomy from state‐built corporate pyramids on M&A performance
by Chen Jiachun & Hou Qingsong & Li Shanmin - 4393-4427 New blockholder and investor limited attention: Evidence from private acquisitions
by Mehmet E. Akbulut & Emily Jian Huang & Qingzhong Ma & Athena Wei Zhang - 4429-4446 The effects of prevalence induced concept change on audit scepticism judgements
by Greg Richins & Ken T. Trotman & Di Yang - 4447-4472 Does image sentiment of major public emergency affect the stock market performance? New insight from deep learning techniques
by Yun Liu & Dengshi Huang & Jianan Zhou & Sirui Wang
June 2024, Volume 64, Issue 2
- 1243-1276 Why does operating profitability predict returns? New evidence on risk versus mispricing explanations
by Anwer Ahmed & Michael Neel & Irfan Safdar - 1277-1309 ‘Know when to fold 'em’: Policy uncertainty and acquisition abandonment
by Andrew Ferguson & Cecilia Wei Hu & Peter Lam - 1311-1333 Do rights matter? An intraday analysis of rights issues in Australia
by Jozef Drienko & Stephen J. Sault & Wai Han Wong - 1335-1359 Compensating balance and loan bargaining power in China
by Long Wu & Jing Zhang & Lei Xu - 1361-1396 Do ties still bind? Analyst behaviour after financial restatements
by Yi (Ava) Wu & Yu Flora Kuang & Gladys Lee & Kerui Zhai - 1397-1437 Self‐sacrifice or empty symbolism: A study of $1 CEOs
by Prabashi Dharmasiri & Mukesh Garg & Anthony Ng & Supardi Supardi - 1439-1470 Affect and reason in uncertain accounting settings: The case of capital investment appraisal
by Paul Andon & Jane Baxter & Wai Fong Chua - 1471-1490 Do more children lead to greater blessings? Birth quantity and household economic risk in China
by Ji Zhang & Wenjun Xiong & Yanmei Sun - 1491-1524 Corporate sexual orientation equality and carbon emission
by Ashrafee Tanvir Hossain & Amir Hossain & Tom Cooper & Majidul Islam - 1525-1547 Aligning disclosure requirements for managerial assessments of going concern risk: Initial evidence from New Zealand
by Matthew Grosse & Tom Scott & Zeting Zang - 1549-1568 Let others know who your friends are: The effect of collaborator disclosure on crowdfunding performance
by Feng Chen & Song Chen & Jian Ding & Ercheng Shan & Pu Zhao - 1569-1588 Taking the hunch out of the crunch: A framework to improve variable selection in models to detect financial statement fraud
by Adrian Gepp & Kuldeep Kumar & Sukanto Bhattacharya - 1589-1611 Cryptocurrency as an alternative inflation hedge?
by L. A. Smales - 1613-1636 How do big customers influence bank loans in China? The role of state ownership and political connections
by Li Deng & Peng Huang & Yue Lu & Hongjie Weng - 1637-1663 ESG, financial constraint and financing activities: A study in the Chinese market
by Xuejing Guo & Shi Li & Xiaoping Song & Zilin Tang - 1665-1692 Allocation of decision‐making power and labour income share in listed companies: Evidence from China
by Xiang Yan & Jenny Jing Wang & Ren Fang Zhang - 1693-1721 Proprietary information and the choice between public and private debt
by Kee‐Hong Bae & Yunhao Dai & Weiqiang Tan & Wenming Wang - 1723-1743 I'd do anything, but I won't do that: Job crafting in the management accounting profession
by Kate E. Horton & Claudio de Araujo Wanderley - 1745-1767 CEO social capital, business environment, and the level of corporate risk‐taking in China
by Xin Su & Wenxiu Fu & Liping Zou & Ji (George) Wu - 1769-1803 The new audit report with key audit matters: Lessons from Thailand's first implementation
by Weerapong Kitiwong & Erboon Ekasingh & Naruanard Sarapaivanich - 1805-1825 Optimal capital structure with supplier market power
by Xue Cui & Sudipto Sarkar & Chuanqian Zhang - 1827-1848 The challenges facing Chinese accounting scholars publishing in English (and Chinese) language journals
by Steven Dellaportas & Lina Xu & Sophia Ji & Dudu Luo & Xiaoming Song - 1849-1878 Stock market liquidity during crisis periods: Australian evidence
by Lee A. Smales - 1879-1920 Covenant violation and operational efficiency
by Hui Liang James & Hongxia Wang & Zhimin Wang - 1921-1945 Stock liquidity and tone of press releases
by Rong Gong - 1947-1979 Corporate transparency among government suppliers: Implications for firm valuation
by Omar A. Esqueda & Thanh N. Ngo - 1981-2010 Intervention of large shareholders and corporate fraud – evidence from vertical interlock in corporate pyramids in an emerging economy
by Dan Yang & Canyu Xu & Shangkun Liang - 2011-2035 Does corporate ESG disclosure enhance investor relationship management? Evidence from China
by Xinye Liang & Peng Cao - 2037-2083 On the state of financial research: Is it in a silo?
by A. S. M. Sohel Azad & Abdelaziz Chazi & Ashraf Khallaf & Zaher Zantout - 2085-2110 Management accountants with a growth mindset and changes in the design of costing systems: The role of organisational culture
by Odysseas Pavlatos & Marilou Ioakimidis - 2111-2146 Competition, liquidity creation and bank stability
by Vuong Thao Tran & Hoa Nguyen - 2147-2172 Trust and corporate debt maturity mismatch: Evidence from China
by Xiao Chi Wang & Wei Hao & Jiali Fang & Ji (George) Wu & Liping Zou - 2173-2207 Emotions and inventor productivity: Evidence from terrorist attacks
by Yue Luo & Yangyang Chen & Ji‐Chai Lin - 2209-2247 Heterogeneity in needs and purchases in Australian retirees
by Anthony Asher & Tim Boonen & Le Chang & Gaurav Khemka & Steven Roberts
March 2024, Volume 64, Issue 1
- 3-39 Does patent infringement litigation affect stock price crash risk? Evidence from China
by Hui Deng & Lingyun Xiong & Lijuan Xiao - 41-73 Director awards and board effectiveness
by Lindsay Baran & Silu Cheng - 75-128 Higher‐order moments and asset pricing in the Australian stock market
by Richard Mawulawoe Ahadzie & Nagaratnam Jeyasreedharan - 129-159 Business strategy and strategic deviation in accounting, finance, and corporate governance: A review of the empirical literature
by Ahsan Habib & Dinithi Ranasinghe & Ahesha Perera - 161-184 How impact investing firms use reference frameworks to manage their impact performance: An industry‐level study
by Syrus M. Islam & Ahsan Habib - 185-219 Corporate social responsibility disclosure, dividend payments and firm value – Relations and mediating effects
by Charl de Villiers & Diandian Ma & Ana Marques - 221-246 Cultural diversity and Indigenous participation on Australian corporate boards: Harder but better decisions
by Ashesha Weerasinghe & Larelle (Ellie) Chapple & Alexandra Williamson - 247-276 Employer ratings in social media and firm performance: Evidence from an explainable machine learning approach
by Mika Ylinen & Mikko Ranta - 277-307 Political ranking in hierarchy and receipt of a comment letter: Evidence from China
by Xunan Feng & Dengxi Wei - 309-330 New bottle or new label? Distinguishing impact investing from responsible and ethical investing
by Truzaar Dordi & Phoebe Stephens & Sean Geobey & Olaf Weber - 331-380 The fatter the tail, the shorter the sail
by Saad Alsunbul & Basim Alzugaiby & Sajid Chaudhry & Rhada Boujlil - 381-410 Managerial inclusiveness and corporate innovation in China
by Siyi Deng & Jie He - 411-444 The effect of auditor experience on stock price crash risk
by Liangcheng Wang & Siying Li & Bikun Zhang & Yifan Zhang & Tao Peng - 445-474 Family ownership and speed of adjustment towards targeted capital structures: A study of ASEAN firms
by Lan Thi Mai Nguyen & Trang Khanh Tran & Cameron Truong - 475-506 Career concerns and earnings management in government‐owned banks
by Nengqi Pan & Millicent Chang & Xiaofei Pan - 507-537 Vintage capital and trade credit
by Joye Khoo & Adrian (Wai Kong) Cheung - 539-573 Transitory and permanent shock transmissions between real estate investment trusts and other assets: Evidence from time‐frequency decomposition and machine learning
by Geoffrey M. Ngene & Jinghua Wang - 575-605 The impact of board ethnic diversity and Chief Executive Officer role on corporate social responsibility
by Truc (Peter) Do & Kathleen Herbohn - 607-634 Supply chain concentration and cost of capital
by James E. Upson & Chao Wei - 635-656 Investigating performance implications of intra‐family ownership successions: Equity transfers with versus without debt creation
by Ellen Janssen & Sigrid Vandemaele & Wim Voordeckers & Mark Vancauteren - 657-691 Do buy‐side analysts inform sell‐side analyst research?
by Gjergji Cici & Philip B. Shane & Yanhua Sunny Yang - 693-721 CEO turnovers and capital structure persistence
by Viktoriya Staneva - 723-738 An examination of self‐efficacy and sense of belonging on accounting student achievement
by Nicola Beatson & Paul de Lange & Meredith Tharapos & Brendan O'Connell & Jeffrey Smith & Stephen Scott & Richard Greatbanks - 739-782 Institutional investor horizons, ownership structure and investment efficiency in China
by Zhihao Wang & Kezhi Liao & Sisi Wang - 783-810 CEO narcissism and firm's cash conversion cycle: The moderating role of CEO's gender
by Heba F. Zaher & Gilberto Marquez‐Illescas - 811-832 Pricing cloud stocks: Evidence from China
by Lichao Lin & Adrian (Wai Kong) Cheung - 833-868 Pressure from words: The tone of investors in Chinese earnings communication conferences and managerial myopia
by Runmei Luo & Yong Ye - 869-901 A study of cross‐border profit shifting channels: Evidence from Australia
by Alfred Tran & Wanmeng Xu - 903-939 The impact of post‐retirement financial market participation on retirement income sufficiency in Australia
by Xiaobo Xu & Jiali Fang & Martin Young & Liping Zou - 941-973 The disciplinary role of unsuccessful takeovers and changes in corporate governance
by Martin Bugeja & Yaowen Shan & Yanglan Zu - 975-1009 CFO facial beauty and bank loan contracting
by Karel Hrazdil & Jiyuan Li & Gerald Lobo & Ray Zhang - 1011-1036 The interplay of episodic power in enabling and coercive budgetary designs in universities: A case study
by Chaturika Seneviratne & Zahirul Hoque - 1037-1059 Group budget‐based bonus scheme and group cooperation: The role of social value orientation, goal alignment, and group identity
by Andson Braga Aguiar & Mamadou Dieng & Reinaldo Guerreiro - 1061-1082 Can work integrated learning deliver employability? International post‐graduate accounting students
by Vanessa Crawford & Mark Brimble & Brett Freudenberg - 1083-1109 Are accounting standards understandable?
by Bryan Howieson & Janice Loftus & Sabine Schührer - 1111-1134 Liquidity ratios and corporate failures
by Ken Li - 1135-1157 Executives' horizon and trade credit
by Md. Mahmudul Hasan & Md. Safayat Hossain & David R. Tree - 1159-1182 Credit cards and commercial insurance participation: Evidence from urban households in China
by Nana Xu & Zhao Rong & Li Yu - 1183-1219 Accounting firm office size and tax aggressiveness
by Yi (Dale) Fu & Youngdeok Lim & Elizabeth Carson - 1221-1239 Comments on Exposure Draft for Proposed ISSA 5000, sustainability assurance engagements by the Auditing and Assurance Standards Committee of AFAANZ
by David Hay & Noel Harding & Pallab Biswas & Chris Gan & Irene Qingling Ge & Linh Ho & Dinithi Ranasinghe & Harj Singh & Nigar Sultana & Shan Zhou
June 2023, Volume 63, Issue S2
- 2719-2754 How do institutional investors influence accounting conservatism in China?
by Dan Zhang & Shiguang Ma & Xiaofei Pan - 2755-2779 Mutual fund activism and corporate innovation: Evidence from China
by Bingrun Xu & Wenli Huang & Lu Li & Lei Lu - 2781-2799 Digital financial inclusion and investment diversification: Evidence from China
by Xiaomeng Lu & Yali Lai & Yong Zhang - 2801-2826 The impact of institutional investors on ESG: Evidence from China
by Jinchi Liu & Xiong Xiong & Ya Gao & Jin Zhang - 2827-2845 Tail risk of coal futures in China's market
by Ze Shen & Minglu Wang & Qing Wan - 2847-2874 Impact of share pledging by controlling shareholders on firm value in the context of China's tightened regulatory reforms
by Zili Su & Constantinos Alexiou - 2875-2903 Green credit policy and corporate cash holdings: Evidence from China
by Weiping Li & Xiaoqi Chen & Tao Yuan
April 2023, Volume 63, Issue S1
- 797-815 The day‐of‐the‐month effect and the performance of the dollar cost averaging strategy: Evidence from China
by Xuejun Jin & Hongze Li & Bin Yu - 817-841 The vanishing searches and audit fees: Evidence from Google's withdrawal from China
by Chunyu Zu - 843-871 Do small businesses adjust their capital structure? Evidence from the global financial crisis in Japan
by Daisuke Tsuruta - 873-905 CEO facial structure and stock price crash risk
by Zunxin Zheng & Donghui Li & Tingyong Zhong & Tian Wang & Ling He - 907-952 Climate change disclosure and the information environment in the initial public offering market
by Jerry W. Chen & Eunice S. Khoo & Zihang Peng - 953-973 An evaluation of the impacts of the adoption of IFRS 15 Revenue from Contracts with Customers
by Sebastian Onie & Le Ma & Helen Spiropoulos & Peter Wells - 975-1028 CEO incentive compensation and stock price momentum
by Jian Wang & Yanhuang Huang & Hongrui Feng & Xingjian Li & Shu Yan - 1029-1068 Sampling error and the joint estimation of imputation credit value and cash dividend value
by Damien Cannavan & Stephen Gray & Jason Hall - 1069-1100 CEO cultural background and corporate cash holdings
by Fai Lim Loi & Jean Jinghan Chen & Zhuo Qiao - 1101-1120 State‐owned capital and corporate social responsibility of private‐holding companies: evidence from China
by Tao Zhang & Lishi Gu & Jenny Jing Wang - 1121-1135 Market sentiment to COVID‐19 and the Chinese stock market
by Liao Xu & Jilong Chen & Hao Xu - 1137-1156 Earnings manipulation and similarity of annual report disclosure: Evidence from China
by Yonghai Wang & Qingyun Ye & Jenny Jing Wang & Yunqian Wang - 1157-1186 The impact of CSR performance and CSR disclosure readability on investors’ earnings estimates
by Jingyu Gao & F.G.H. (Frank) Hartmann & Min Zhang & Yasheng Chen