Content
December 2025, Volume 65, Issue 5
- 4263-4283 Open Government Data and Corporate Tax Avoidance: Evidence From Listed Companies of China
by Hua Wang & Boxuan Fang - 4284-4327 Religiosity and the Speed of Corporate Leverage Adjustment: International Evidence
by Yue Lu & Ly Ho - 4328-4351 Motivations Behind Companies' Riding the Wave on Interactive Platforms: From the Perspective of Insider Share Reductions
by Yaoyao Li & Tianmei Wang & Duo Tao & Qianhui Hou - 4352-4369 Dialect Distance and Venture Capital Risk‐Taking: Evidence From China
by Jianjun Li & Ji Wu & Tairan Kevin Huang & Yu Guo - 4370-4390 An Instrumented Principal Component Analysis Factor Model for Chinese Equity Options Returns
by Yanchu Liu & Heyang Zhou & Xiaoqiong Li & Jianfeng Liang & Haisheng Yang - 4391-4410 Do CEO Digital Characteristics Matter for Corporate Investment Efficiency?
by Wei Jing & Danqi Sun & Yeqing Zhang - 4411-4431 How Data Factors Affect Labour Cost Stickiness: Evidence From China
by Yucheng Chen & Baolei Qi & Zeyu Sun - 4432-4445 The Importance of a Good Start: How Large Early Investments Shape Funding Dynamics in Equity Crowdfunding
by Hao Chai & Yueyan Xing & Wei Wang & Yueqi Fan & Ye Liu - 4446-4472 Leadership Power: The Absence of Political Incentives and ESG Performance
by Yu Meng & Maoyong Cheng - 4473-4486 Contagion Effects of Local Government Debt Risks: An Event Study Based on the Default of LGFV's Non‐Standard Debt
by Kong Wang & Minggui Yu & Tingting Xie - 4487-4506 Site Visits and Corporate Digitization
by Hong Deng & Yongjia Lin & Yizhi Wang - 4507-4531 Litigation Risk and Key Audit Matter Disclosures: Evidence From a Quasi‐Natural Experiment in China
by Wenfu Ding & Kuangyu Chen & Gaoliang Tian
December 2025, Volume 65, Issue 4
- 3247-3269 CFOs With Audit Firm Working Experience and Corporate Risk‐Taking
by Yue Luo & Zilong Song & Yumiao Yu & Xiaohui Zhao - 3270-3290 Digital Gains: FinTech Development and Labour Share
by Yuqiang Cao & Meiting Lu & Yaowen Shan & Zhe Zhang & Yanglan Zu - 3291-3309 The Price of Control: Pandemic Lockdowns and Perceived Earnings Quality
by Lin‐Hui Yu & Yan‐Yu Chou & Rong‐Ruey Duh & Jengfang Chen - 3310-3346 How Auditors Respond to Resignations of Supervisory Board Members
by Xinming Liu & Xiaoqiao Zhu - 3347-3360 Emerging Technologies in External Audit and How They Are Challenging Auditors' Judgements and Decision‐Making Processes
by Mohammed Alsaif & Duc Hong Thi Phan & Michael Kend & Mona Alharbi - 3361-3378 Detecting Accounting Fraud in China A‐Share Market With PU Learning
by Zhaolong Zhang & Zhenyu Liu & Fengmin Xu & Xiangyu Chang - 3379-3397 The Effect of a Politically Connected Supervisory Board and Disclosure of Ultimate Shareholders' Identity on the Principal–Principal Conflict
by Sandy Harianto & Janto Haman & Daniel Prajogo & Christofer Adrian - 3398-3427 Do Governance Practices Strengthen the Pay–Performance Relationship of CIO?
by Jin Sug Yang & Anna Bedford & Martin Bugeja - 3428-3449 Refinancing Risk, Liquidity and the Underpricing of Newly Issued Bonds
by Ju Hyun Kim & Heungju Park & Kyojik Song - 3450-3471 Monitoring or Collusion? The Effect of Common Institutional Ownership on Revenue Manipulation
by Yujie Yang & Han Zhang & Minghui Li - 3472-3500 Customers' Pessimistic Disclosure and Corporate Innovation: The Role of Government‐Background Principal Customers
by Lulu Di & Chen Hua & Yuan Sun - 3501-3517 Controlling Shareholder Share Pledging and Corporate Social Security Contributions in China
by Jingjing Jiang & Xiaofan Li & Yunqing Tao & Yongwei Ye - 3518-3545 ESG Rating Uncertainty and Excess Cash Holdings: Evidence From China
by Bin Li & Yifan Xu & Miaodi Han - 3546-3573 The Road to Green Development: Vertical Spillovers in the Exports of Environmental Goods by Enterprises
by Kun Li & Siyu Wan - 3574-3604 Environmental Disclosure Tone and Analyst Forecast Behaviour: A Study of the EU Nonfinancial Reporting Directive
by Mumtaheena Anwar & Elisabeth Sinnewe & Annette Quayle - 3605-3617 Retail Investors' Environmental Attention and Green Innovation—Evidence From Interactive Platforms
by En Xie & Shijie Li - 3618-3632 Does Climate Risk Attention Sensitivity Affect Corporate Green Innovation? Evidence From China
by Xu Gong & Qin Liao & Wenzhou Qu & Wuqi Song - 3633-3648 The Impact of Green Municipal Bond Issuance on Sustainable Development
by Lu Zhang & Lina Liu & Jenny Jing Wang - 3649-3663 Sustainable Supply Chain and Organisational Resilience: Evidence From China
by Haiyue Liu & Yinghong Liu & Yile Wang - 3664-3687 Sustainability Assurance Practice Diversity and Idiosyncratic Risk in Carbon‐Intensive Firms: A Textual Analysis Approach
by Marta Sánchez‐Sancho & Jennifer Martínez‐Ferrero & Javier Perote‐Peña - 3688-3709 Global Compact, Global Reach: Sustainability Engagement and MNEs' Internationalisation
by Fujie Zhao & Chenhao Guo - 3710-3738 Carbon Management System and Firm Operational Efficiency
by Pramila Shrestha & Bobae Choi & Le Luo & Junru Zhang - 3739-3762 Detecting Greenwashing Behaviour in Decarbonization Performance
by Jingduan Li & Xuhui Peng & Jie Gao & Qingliang Tang - 3763-3780 When Corporate Social Responsibility Disappoints: The Hidden Cost of CSR Expectation Gaps in Audit Fees
by Qianhua Lei & Wei Qiao & Guilong Cai - 3781-3808 Firms' Environmental, Social, and Governance Performance and Tax Avoidance: Evidence From China
by Xu Liu & Le Luo & Baolei Qi - 3809-3828 The Ethics of Climate Policy: A Systematic Literature Review
by Damian J. Bridge - 3829-3843 Who Deserves the Credit for Lower Unemployment? Structural Monetary Policy Tools and Corporate Labour Employment in China
by Xue Li & Hexiang Yang & Jenny Jing Wang - 3844-3865 Economic Policy Uncertainty–Bank Risk Nexus: Cross‐Country Evidence
by Ama Samarasinghe & Abdullahi D. Ahmed - 3866-3888 Labour Mobility and Conditional Conservative Accounting
by Justin Chircop & Lars H. Hass - 3889-3922 Geographic Dispersion of Subsidiaries and Labour Investment Efficiency
by Qian Sun & Xiaohui Wu & Jialing Li & Libin Qin - 3923-3945 Does Managerial Stock‐Based Compensation Improve Chinese Manufacturing Firms' Carbon Performance? Regulating Preferences and Climate Risk Exposure
by Shaoyu Li & Zihao Qu & Xian Wang & Chunhui Zhu - 3946-3965 Spillover Effects of Comment Letters and Risk Management Role of ESG Performance: From the Perspective of Common Auditors
by Jiaqi Ning & Hui Liu & Ming Jia - 3966-3982 Does Rating Consistency Matter? A Micro‐Level Study on the Impact of Corporate ESG Rating Divergence on Equity Financing Costs
by Jun Li & Yujie Hou & Changchun Tan & Longyan Han - 3983-4005 Relative Performance Evaluation and Stock Price Informativeness: Evidence From a Natural Experiment in China
by Wenjing Cai & Binglei Duan & Rong Li - 4006-4038 A Cross‐Country Study of the Impact of Ownership Structure on the Voluntary Audit Decisions of Private Entities in Developing Countries
by Sudipta Bose & Sarowar Hossain - 4039-4061 ‘Recommend to a Friend’ Metric: A Non‐Financial Measure of Firm Performance and Employee Satisfaction
by Salman Yousaf & Jong Min Kim & Soonchul Hyun - 4062-4085 Core Competencies and Earnings Management: Evidence From China
by Enqi Hao & Changling Sun & Baiqiang Wang - 4086-4110 Marital Role Reversal and Family Business Philanthropy: Evidence From China
by Shanzhong Du - 4111-4137 Does Common Ownership Affect the Value of Cash Holdings?
by Hong Vo & Nga T. Trinh & Thien‐Nhu Huu Nguyen - 4138-4157 Supplier Concentration and Tone Management: Evidence From China
by Qianrui Xu & Siwen Fu & Feng Yang - 4158-4186 Corporate General Counsels in Top Management Teams: Do They Impede or Facilitate Efficient Debt Contracting?
by Gimhani Ekanayake & Arifur Khan & Paul Mather & George Tanewski - 4187-4229 The Impact of Private Equity on Quality of Reporting and Acquisition Premiums in Management Buyouts
by Chen Li & Yang Yu - 4230-4243 Accounting Professionalism: Serving the Public Interest Means First Knowing What Societies Value
by Ralph W. Adler - 4244-4259 Idiosyncratic Earnings and Analyst Forecast Properties
by Linyi Chen & Miaodi Han & Andrew B. Jackson & Brian R. Rountree
September 2025, Volume 65, Issue 3
- 2213-2243 Can digital transformation decrease the debt concentration?
by Ming Li & Zilong Song & Xu Sun & Yumiao Yu - 2244-2280 Does ESG rating divergence affect the cost of corporate debt?
by Xinyue Zhang & Yuan George Shan & Yuming Zhang & Chao Xing - 2281-2305 Open government data and firm value: A quasi‐natural experiment from China
by Fei Lan & Shiqi Lan & Yukai Gong - 2306-2338 Government tax collection incentives and corporate taxation behaviour: Evidence from China
by Yingxue Si & Tusheng Xiao & Chun Yuan & Yanyu Zhang - 2339-2386 Are auditors insulated to positive client news? Evidence from audit fees and going‐concern opinions
by Ting‐Chiao Huang & Yi‐Hung Lin & Daniel Chai & Stephanie Hairston - 2387-2419 Cross‐asset time‐series momentum strategy: A new perspective
by Dezhong Xu & Bin Li & Tarlok Singh & Jung Chul Park - 2420-2453 Do changes in MD&A tone predict financial restatements? Evidence from Chinese listed companies
by Li Du & Chengmin Tu - 2454-2486 The leaders' shadow: Excessive information spillover in the Chinese stock market
by Jiaxin Duan & Lei Lu & Yixin Wei & Fangyi Yin - 2487-2516 Negative interest rates, bank capital and lending behaviours
by Zixuan Dai & Lei Xu - 2517-2543 The effect of auditor litigation risk on analyst coverage decisions: Evidence from a quasi‐experiment
by Louise Lu & Maiying Sui & Dongyue Wang & Yi (Ava) Wu - 2544-2588 On the persistence of law firm performance in securities class action lawsuits
by Barry Oliver & Chuyi Yang & Lei Zhang - 2589-2608 Environmental Engagement: An Effective Way in Mitigation of Firms' Litigation Risks in China
by Qian Tao & Aelee Jun & Shiguang Ma - 2609-2625 Major Customer Reliance and SG&A Cost Sensitivity
by Haomin Zhang & Ci Zhang & Zhijun Lin & Di Fan - 2626-2648 Does Regulatory Attention Towards Trading Manipulation Curb Stock Price Volatility?
by Yuxin Wang & Yilin Luo & Chenkai Ni & Jianqiao Hong - 2649-2664 Current State of Accountants' Knowledge of Digital Technologies: Evidence From Australia and New Zealand
by Richard Busulwa & Jacqueline Birt & Adrian Gepp & Grainne Oates - 2665-2677 The Effects of Sales Changes on Resource Utilisation in the Airline Industry
by Mark Anderson & Joo Hyung Lee & Raj Mashruwala & Zhimin Yu - 2678-2700 Agnostic Fundamental Analysis via Machine Learning
by Zhen Long & Bin Li - 2701-2723 IPO Breaking Anomaly in China: A Prospectus‐Based Textual Analysis
by Xundi Diao & Meiling Cai - 2724-2732 The Effectiveness of News‐Based ESG Sentiment for Predicting Stock Returns: Evidence From China
by Haixu Yu & Chuanyu Liang & Zhaohua Liu & Xue Cui - 2733-2752 Regulatory Fragmentation and Dividend Payouts
by Hongkang Xu - 2753-2777 Enterprise Risk Management Maturity and Organisational Ambidexterity: Evidence From German Mittelstand Firms
by Thomas M. Brunner‐Kirchmair & Martin R. W. Hiebl - 2778-2804 Addressing CSR Red Flags as a Strategic Response to Economic Policy Uncertainty
by Yunhao Dai & Weiqiang Tan & Daifei (Troy) Yao - 2805-2820 How Can Vice‐Chancellor Compensation Be Justified? Evidence From New Zealand
by Muhammad Nurul Houqe & Alva Marasigan & Charl de Villiers - 2821-2841 Income Adjustments and Firm Performance During Economic Downturns: Systemic Versus Opportunistic Conservatism
by Evans Adu & Abhijit Barua - 2842-2865 Grabbing or Compensating? Evidence From Private Investment in Public Equity in China
by Yanjian Zhu & Jiajing Xu & Fan Yu - 2866-2893 Valuation Specialist, Earnings Persistent and Level 3 Fair Value Measurements
by Chen Bu & Yuyu Zhang & Daifei Yao - 2894-2917 Labour Investment Efficiency and Social Capital
by Hasibul Chowdhury & Ashrafee Tanvir Hossain & Syka Rahman & Jiayi Zheng - 2918-2934 How Does Big Data Analytics Impact Accounting Manipulation?
by Van Anh Thi Pham & Lan Anh Nguyen & Steven Dellaportas & Duc Hong Thi Phan & Quan Hong Nguyen - 2935-2949 Market Crash Risk and the Cross‐Section of Stock Returns: Evidence in China
by Aoran Zhang & Chunyang Zhou - 2950-2975 Taken With a Grain of Salt: Earnings Forecasts From Narcissistic CEOs
by Adam Esplin & J. Scott Judd & Kari Joseph Olsen - 2976-3003 What Incentivises Managers to Engage in Financial Misreporting? An Analysis of Stock Delta, Option Delta, and Vega
by Jay Junghun Lee & Bo Xu - 3004-3023 Business Group Affiliation and Investment Efficiency: International Evidence
by Siwen Fu & Jeong‐Bon Kim - 3024-3034 Enabling Bricolage and Client Performance in Non‐Profit Organisations: The Importance of Beliefs and Interactive Controls
by Graeme Harrison & Lu Jiao & Jinhua Chen - 3035-3057 CEOs' Political Ideology, Social Capital and Corporate Tax Avoidance
by Tien‐Shih Hsieh & Jeong Bon Kim & Zhihong Wang - 3058-3080 Firm‐Level Trade Policy Uncertainty and Cost Stickiness: Evidence From a Large Language Model Approach
by Shuyang Jia & Peng Liang & Nan Hu - 3081-3106 CEO Narcissism and Linguistic Complexity in Earnings Conference Calls
by Frederic Lammers & Ulrich Pape - 3107-3141 Climate Risk and Stock Price Crash: The Role of Text‐Based Carbon Disclosure
by Lu Zhang & Hanlu Fan & Junru Zhang & Yuan George Shan & Qingliang Tang - 3142-3173 Air Pollution, Auditors' Affective States, and Audit Quality
by Li Li & Xuejiao Liu & Wenqi Pei & Yifei Xia - 3174-3193 Goal Setting in Accounting Research: A Systematic Review and Reflections on Future Research Opportunities With AI‐Assisted Augmentation
by Greg Richins - 3194-3214 Accounting students' motivation during the COVID‐19 pandemic: A self‐determination theory perspective
by Esin Ozdil & Lachlan McDonald‐Kerr & Meredith Tharapos & Amrinder Khosa & Steven Burch - 3215-3230 The Nexus Between Self‐Efficacy and Professional Skills Development Among Accounting Students: Do Social and Cultural Factors Matter?
by Garima Sharma & Jayce M. Naidoo & Ranjith Ihalanayake & Mahesh Joshi & Meredith Tharapos - 3231-3244 Generative AI in Accounting Education: Evaluating ChatGPT's Role in Assessment and Skill Development
by Meredith Tharapos & Kwok Hung Lau & Konrad Peszynski & Lan Anh Nguyen & Sonia Magdziarz & Elizabeth Morton & Victor Borg & Sophia Duan
June 2025, Volume 65, Issue 2
- 1091-1127 The role of accounting conservatism in corporate innovation
by Min Bai & Pamela Kent & Sujin Kim & Shan Li - 1128-1158 Carbon emissions and CEO pay
by Abu Amin & Ashrafee Hossain & Tharindra Ranasinghe - 1159-1187 10‐K complexity, analysts' forecasts, and price discovery in capital markets
by Jamie Diaz & Kenneth Njoroge & Philip B. Shane - 1188-1213 Shareholder activism, divestment, and sustainability
by Yun Shen & Martina Linnenluecke & Tom Smith - 1214-1235 Creditor litigation and corporate innovation: Evidence from China
by Jin Lu & Yaling Li & Wenxiao Zou - 1236-1274 Political corruption and cost stickiness: Evidence from China
by Xiaofeng Quan & Narisa Tianjing Dai & Chenhao Guo - 1275-1308 OFDI and stock price synchronicity: Evidence from China
by Yanyi Wang & Xueyong Zhang - 1309-1346 Multiple large shareholders and ESG performance: Evidence from the cost‐sharing and resource‐provision view
by Fuxiu Jiang & Jia Ma & Xiaojia Zheng - 1347-1398 Corporate governance, blockholders, and financial distress: Global evidence
by Mehmet Celiktas & Mine Ugurlu & Neslihan Yilmaz - 1399-1427 The dark side of close proximity to supply chain partners: Evidence from auditing practices in China
by Hai Wen & Zhiqian Jiang & Min Xiao - 1428-1467 Politically connected audit committee and audit risk: Evidence from a quasi‐experiment
by Yumin Karen Zhang Perry & Christofer Adrian & Cameron Truong - 1468-1496 CEO political ideology and risk factor disclosure
by Jiwoo Seo & Adam Esplin & Yun Ke - 1497-1531 Defined‐benefit pension plan funding: Does managerial ability matter?
by Surendranath Rakesh Jory & Thanh Ngo & Hongxia Wang - 1532-1584 Long term trends in non‐audit fees and audit quality: New evidence based on going concern opinions and financial restatements
by Pallab Kumar Biswas & Paul A. Griffin & David H. Lont - 1585-1613 Strategic alliance, trust and accounting performance stability
by Yanyan Wang & Liwei Fan & Ran An & Lisheng Yu - 1614-1634 State‐level economic policy uncertainty and Bank loan pricing
by Justin S. Cox - 1635-1668 Common institutional ownership and commonality in liquidity: Evidence from China
by Xiaoyu Chen - 1669-1690 Bank FinTech and corporate disclosure: Evidence from China
by Qingqing Yang & Yu Shen & Qiannan Wu & Xueyi Zhong - 1691-1721 Does increased broadband internet penetration improve the quality of investors' information about local firms?
by Anna Bergman Brown & Zhiyuan Tu - 1722-1752 Business strategy and CEO pay duration
by Zhenjiang Gu & Rong Ding & Wenhong Ding & Yangxin Yu - 1753-1785 Inquiry letter types, accountants' responses, and audit fees: Evidence from China
by Weidong Zhang & Hongrui Zheng & Jenny Jing Wang & Zihuang Chen & Zhenghan Luo - 1786-1810 Can oil be used as an alternate asset for investment? Unveiling new insights using the NARDL model incorporating structural breaks
by Saswat Patra & Kunjana Malik - 1811-1836 Judicial independence and earnings management
by Ellen Jin Jiang & Xiao Jia - 1837-1862 Accounting fraud detection through textual risk disclosures in annual reports: From the perspective of SEC guidelines
by Xiaoqian Zhu & Huidong Wu & Yanpeng Chang & Jianping Li - 1863-1887 Operating flexibility and optimal capital structure
by Narat Charupat & Sudipto Sarkar - 1888-1907 Institutional investor distraction and stock price synchronicity
by Taiyun Zhou & Gang Yao - 1908-1931 Storylines: A science‐based method for assessing and measuring future physical climate‐related financial risk
by Tanya Fiedler & Nick Wood & Michael R Grose & Andy J Pitman - 1932-1961 Community social capital and financial reporting quality in nonprofits
by Meena Subedi & Michelle Li‐Kuehne & Emmanuel Mwaungulu - 1962-1986 Allocating charities' financial reporting requirements using tiers – Australian perspectives
by Han Wen & David Gilchrist & Prerana Agrawal & Lyndie Bayne - 1987-2012 Does bank digitalisation reduce corporate agency costs? Evidence from China
by Shuxian He & Xin Sheng - 2013-2034 Allocation of internal cash flow when firms pay less tax: The role of state ownership and political connections
by Yuqiang Cao & Xikai Chen & Meiting Lu & Yaowen Shan - 2035-2064 Visual annual reports and stock price crash risk
by Rui Xiang & Congmin Song & Rongyu Lin & Lu Shen - 2065-2105 Typhoon strikes, political costs and earnings management
by Jun Du & Xinhui Dai & Bo Yan - 2106-2134 Fintech and large banks for SME financing: Evidence from China
by Lei Ming & Yifan Wu & Shenggang Yang & Xiaolin Yang - 2135-2172 Choice of assurance provider and impact on quality of sustainability reporting: Evidence from sustainability reporting restatements
by Kathleen A. Bentley‐Goode & Roger Simnett & Anne Thompson & Andrew J. Trotman - 2173-2210 Carbon assurance: Does it have an impact on credit ratings?
by Md Safiullah & Linh Thi My Nguyen & Muhammad Nurul Houqe & Jonathan Batten
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
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