Printed from https://ideas.repec.org/s/bla/acctfi.html
Content
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
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 - 1187-1221 Empirical analysis of the relationship between labour cost stickiness and labour reforms in Spain
by Josep Mª. Argilés‐Bosch & Josep Garcia‐Blandón & Diego Ravenda - 1223-1247 Corporate reputation and hedging activities
by Zero Deng & J. Jimmy Yang - 1249-1283 Director expertise and co‐option in industry superannuation funds?
by Jin Sug Yang & Anna Bedford & Martin Bugeja - 1285-1320 How is illiquidity priced in the Chinese stock market?
by Jun Liu & Kai Wu & Fuwei Jiang & Zhiqi Shen - 1321-1349 How does corporate social responsibility have influence on firms' access to trade credit
by Yufen Wei & Qigui Liu & Jinbo Luo - 1351-1380 Does short sales deregulation affect qualitative information disclosure?
by Jie He & Kam C. Chan - 1381-1415 Corporate green innovation and stock liquidity in China
by Zhongfei Chen & Yu Xiao & Kangqi Jiang - 1417-1445 Exchange‐traded fund ownership and underlying stock mispricing
by Joey W. Yang & Lewis May & John Gould - 1447-1475 Segmented financial risk tolerances within the standardised initial public offering regulatory environment of the Australian Securities Exchange
by Kylie J. Gilbey & Sharon Purchase - 1477-1502 Economic policy uncertainty, corporate investment decisions and stock price crash risk: Evidence from China
by Zhongbo Jing & Shiyu Lu & Yang Zhao & Jun Zhou - 1503-1532 Social media information dissemination and corporate bad news hoarding
by Feng He & Yaqian Feng & Lingbing Feng - 1533-1570 Does reputation matter? Evidence on spatial competition in China's bond market
by Xing Liu & Lingxuan Yang & Yu Liu - 1571-1598 The link between formality and procedural fairness: The influences of precision, sensitivity and role clarity
by Kelly K. Wang & Maria Cadiz Dyball & Andy Wang - 1599-1631 Workforce diversity and financial statement readability
by Leye Li & Louise Yi Lu & Yi Wang & Yangxin Yu
December 2023, Volume 63, Issue 5
- 4823-4847 Deleveraging for talents: Human capital reliance and corporate leverage
by YunGuo Liu & Minghui Zheng & Yue Xu & Sujuan Xie - 4849-4882 Production similarity and the cross‐section of stock returns: A machine learning approach
by Yao Ge & Zheng Qiao & Zhe Shen & Zhiyu Zhang - 4883-4908 The crowding‐out effects of innovation information disclosure on peers' innovation: Evidence from innovation‐driven M&As in China
by Zhangfan Cao & Chen Hua & Yan Tong & Xi Wang - 4909-4938 How does credit information sharing affect trade credit? Evidence from China
by Haoyu Gao & Peixuan Zhao & Huiyu Wen - 4939-4959 Investor attention and the predictability of the volatility of CNY‐CNH spreads: Evidence from a GARCH‐MIDAS model
by Xiaoping Li & Zhipeng Zhang & Junyu Pan & Jihong Duan - 4961-4988 Do venture capitalists with foreign experience drive corporate social responsibility better? Evidence from China
by Jiami Zheng & Lin Zhang - 4989-5025 Climate risk and audit fees: An international study
by Minfeng Yu & Yi Si & Gaoliang Tian & Lei Zhang - 5027-5067 Managerial short‐termism and financial statement comparability
by Zhichao Zhang & Fangjun Wang - 5069-5092 Customers' stock price crash risk and suppliers' investment inefficiency: Evidence from China
by Changyun Wang & Chenyu Wang & Weixing Wu - 5093-5142 Bagging or boosting? Empirical evidence from financial statement fraud detection
by Xiaowei Chen & Cong Zhai - 5143-5182 IPO suspension and pricing: Evidence from China
by Junkun Zhao & Zhe Shen & Yong Huang - 5183-5210 Arbitrage across different Bitcoin exchange venues: Perspectives from investor base and market related events
by Ao Shu & Feiyang Cheng & Jianlei Han & Zini Liang & Zheyao Pan - 5211-5243 Institutional investors' corporate site visits and resource extraction: Evidence from China
by Minhang Deng & Yunyi Wang & Gaoliang Tian & Bozhi Xu & Yuyan Tang - 5245-5276 Decentralising for local information? Evidence from state‐owned listed firms in China
by Qiankun Gu & Jeong‐Bon Kim & Ke Liao & Yi Si
December 2023, Volume 63, Issue 4
- 3739-3762 The effects of Tech‐Fin on corporate innovation: Evidence from China
by Chen Feng & Qing‐Yuan Hu & Yan‐Kun Kang & Cheng‐Yao Li & Yao Zhang - 3763-3779 Government provided rating, alleviation of financial constraints, and corporate investment
by Jinyang Li & Jenny Jing Wang & Minggui Yu - 3781-3795 From natural language to accounting entries using a natural language processing method
by Yasheng Chen & Xian Huang & Zhuojun Wu - 3797-3813 Impact investment deal flow and Sustainable Development Goals: “Mind the gap?”
by Syrus M. Islam & Asheq Rahman - 3815-3840 A CEO's expertise power and bank diversification
by Maisam Ali & Christopher Gan & Muhammad Nadeem - 3841-3872 The effectiveness of sanctions on disclosure regulation: Australian evidence
by Xiaomeng Charlene Chen & Ka Wai Choi & Sue Wright & Hai Wu - 3873-3909 The value of communication: Evidence from in‐depth investor relations management data
by Shilei Yu & Ning Hu & Wanyi Chen - 3911-3941 Country environmental, social and governance performance and economic growth: The international evidence
by Jiazhen Wang & Jing Yu & Rui Zhong - 3943-3969 Improving small and medium‐size enterprise performance: Does working capital management enhance the effectiveness of financial inclusion?
by Asit Bhattacharyya & Md Lutfur Rahman & Sue Wright - 3971-3998 Managerial tone and investors' hedging activities: Evidence from credit default swaps
by Peng Liang & Nan Hu & Ling Liu & Ting Zhang - 3999-4035 Business strategy, cash holdings, and dividend payouts
by Muhammad Nurul Houqe & Reza M. Monem & Tony van Zijl - 4037-4063 Critical analysis of integration of ICT and data analytics into the accounting curriculum: A multidimensional perspective
by Jacqueline Birt & Maryam Safari & Vincent Bicudo de Castro - 4065-4091 Exploring the determinants of carbon management system quality: The role of corporate governance and climate risks and opportunities
by Jibriel Elsayih & Rina Datt & Qingliang Tang & Ali Hamid & Maria Estela Varua - 4093-4124 Does executive accountability enhance risk management and risk culture?
by Elizabeth Sheedy & Dominic S. B. Canestrari‐Soh - 4125-4156 Blockchain technology adoption and accounting information quality
by Bin Fang & Xinming Liu & Chen Ma & Yusang Zhuo - 4157-4174 Do women empower other women? Empirical evidence of the effect of female pervasiveness on firm risk‐taking
by Camilla Ciappei & Simone Terzani & Andrea Bafundi & Giovanni Liberatore - 4175-4219 Financial effects of carbon risk and carbon disclosure: A review
by Qingxia (Jenny) Wang - 4221-4249 How do co‐shareholding networks affect negative media coverage? Evidence from China
by Lixiang Wang & Wendi Hou & Yupei Liu - 4251-4273 How management control systems can enable, constrain, and embed integrated reporting
by Stefan Bezuidenhout & Charl de Villiers & Ruth Dimes - 4275-4298 Default risk and earnings expectations: The role of contract maturity in the credit default swap market
by Mary S. Hill & Gary K. Taylor - 4299-4331 Asset redeployability and CEO inside debt
by Gurmeet S. Bhabra & Ashrafee T. Hossain - 4333-4355 Institutional and individual investors' short‐term reactions to the COVID‐19 crisis in China
by Siyi Liu & Xin Liu & Chuancai Zhang & Lingli Zhang - 4357-4373 The balanced scorecard: Do managers need a strategy map when evaluating performance?
by Kerry A. Humphreys - 4375-4398 Non‐GAAP earnings and executive compensation: An experiment
by Mark Brosnan & Keith Duncan & Tim Hasso & Janice Hollindale - 4399-4429 The value of personal professional financial advice to clients: A systematic quantitative literature review
by Kirsten L. MacDonald & Ellana Loy & Mark Brimble & Karen Wildman - 4431-4451 The relationship between responsible financial behaviours and financial wellbeing: The case of buy‐now‐pay‐later
by Robert Powell & Anh Do & Denise Gengatharen & Jaime Yong & Rasiah Gengatharen - 4453-4478 Cultural accountability in the annual report: The case of First Nations entities in Australia
by Ellie Norris & Shawgat Kutubi & Steven Greenland - 4479-4504 Institutional investors' corporate site visits and firm management earnings forecasts
by Kaijuan Gao & Manya Wang & Renyun Zhang - 4505-4531 Buddhism and M&A performance: Evidence from China
by Wen Shi & Xiaogang Bi - 4533-4563 Financial constraints and political catering disclosures of non‐state‐owned firms: Evidence from textual analysis
by Dongmin Kong & Lu Shi - 4565-4595 Board interlocks, career prospects and corporate social responsibility
by Lai Van Vo & Huong Thi Thu Le & Youngbin Kim - 4597-4628 Relationship investment and local corruption environment: Evidence from China
by Zhaohua Li & Xiaofei Pan - 4629-4655 Role of OTC options in stock price efficiency: Evidence from the Chinese market
by Yaping Zhou & Xundi Diao & Dayong Lv - 4657-4681 How firms respond to external valuation: Evidence from the monitoring role of media
by Rong Gong - 4683-4711 Accounting for waste: Waste reporting in Australian metals and mining companies
by Le Thuy Duong Ha & Mansi Mansi - 4713-4728 Plus Token and investor searching behaviour – A cryptocurrency Ponzi scheme
by Shuyu Zhang & Dunli Zhang & Jianming Zheng & Walter Aerts & Dandan Xu - 4729-4760 Labour marketisation level and corporate labour investment efficiency: Evidence from China
by Zhizhu Yuan & Ye Yang & Bai Liu - 4761-4777 Mandatory inclusive finance policy and small banks' operating performance: Evidence from China
by Dan Ma & Wenchun Wang - 4779-4803 More on the relationship between interdisciplinary accounting research and citation impact
by Lina Xu & Steven Dellaportas & Zhiqiang Yang & Jin Wang - 4805-4812 Comments of the AFAANZ Auditing and Assurance Standards Committee on Proposed International Standard on Auditing 500 (Revised) Audit Evidence
by Yi (Dale) Fu & Noel Harding & David C. Hay & Mohammad Jahanzeb Khan & Tom Scott & Harj Singh & Sarka Stepankova & Nigar Sultana - 4813-4820 Comments of the AFAANZ Auditing and Assurance Standards Committee on the Proposed Standard on Assurance Engagements over GHG Emissions Disclosure
by David Hay & Noel Harding & Chris Gan & Irene Ge & Linh Ho & Dinithi Ranasinghe & Harj Singh & Nigar Sultana & Shan Zhou
September 2023, Volume 63, Issue 3
- 2907-2933 Love thy neighbour: Evidence from capital structure decisions
by Chien Chi Chu & Xiu‐Fen Su & Yu‐En Lin & Akihiro Omura & Bin Li & Adrian Wai‐Kong Cheung - 2935-2963 Litigating crashes? Insights from security class actions
by Huilin Zhang & Xiaoran Ni & Qi Jin - 2965-2983 Do risk exposures explain accounting anomalies? A new testing method
by Zihang Peng - 2985-3010 What firm risk factors drive bank loan pricing and other terms? Evidence from China
by Hongmin Jin & Lu Wang & Zuoping Xiao & Hung‐Gay Fung - 3011-3041 Messages in online stock forums and stock price synchronicity: Evidence from China
by Can Huang & Yuqiang Cao & Meiting Lu & Yaowen Shan & Yizhou Zhang - 3043-3075 Private family firms, generations and bank debt
by Nieves Lidia Díaz‐Díaz & Pedro J. García‐Teruel & Pedro Martínez‐Solano - 3077-3094 Does corporate social responsibility protect shareholder value from the shock of COVID‐19? Evidence from China
by Danni Chen & Xue Chen & Huiying Sun - 3095-3123 Firm culture and internal control system
by Margaret A. Abernethy & Wei Li & Yunyan Zhang & Hanzhong Shi - 3125-3145 Too transparent for signalling? A global analysis of bond issues by property companies
by Marc Berninger & Paul Bossong & Dirk Schiereck & Marcel Steinhardt - 3147-3171 The rise of robots and the fall of cost stickiness: Evidence from Chinese manufacturers
by Wanjiao Jia & Ting Yang & Xin Zhang - 3173-3192 Effective teaching, student engagement and student satisfaction during the Covid‐19 pandemic: Evidence from business students' qualitative survey evaluations
by Meredith Tharapos & Konrad Peszynski & Kwok Hung Lau & Margaret Heffernan & Gillian Vesty & Aida Ghalebeigi