Content
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
-   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
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 Printed from https://ideas.repec.org/s/bla/acctfi.html
 Printed from https://ideas.repec.org/s/bla/acctfi.html