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Content
April 2023, Volume 63, Issue S1
- 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 - 3193-3215 The influence of partners' known preferences on auditors' sceptical judgements: The moderating role of perceived social influence pressure
by Sammy Xiaoyan Ying & Chris Patel & Aeson Luiz Dela Cruz - 3217-3252 Non‐GAAP earnings reporting following going‐concern opinions
by Ting Zhang & So Yean Kwack & Yi Si & Gaoliang Tian - 3253-3296 Impact of the interactive and diagnostic uses of performance measurement systems on procedural fairness perception, cooperation and performance in supply alliances
by Habib Mahama & Zhichao (Alex) Wang - 3297-3323 Short selling and the independence of business‐related analysts: Evidence from an emerging market
by Lei Chen & Zhi Jin & Xue Yang - 3325-3349 Investor reactions to key audit matters: Financial and non‐financial contexts
by Hien Hoang & Robyn Moroney & Soon‐Yeow Phang & Xinning Xiao - 3351-3386 Detecting overproduction: Evidence from inventory write‐down
by Fernando Comiran & Subprasiri Siriviriyakul - 3387-3418 Corporate codes of ethics and cash holdings: International evidence
by Giorgio Gotti & Tony Kang & Michael C. Wolfe & Yong Keun Yoo - 3419-3454 Enhancing bank transparency: Financial reporting quality, fraudulent peers and social capital
by Marco Maria Mattei & Petya Platikanova - 3455-3486 Predicting accounting fraud using imbalanced ensemble learning classifiers – evidence from China
by Md Jahidur Rahman & Hongtao Zhu - 3487-3517 Awe culture and corporate social responsibility: Evidence from China
by Chao Yan & Jiaxin Wang & Zhi Wang & Kam C. Chan - 3519-3551 Who pays attention to sustainability reports and why? Evidence from Google search activity
by Patrick J. Ferguson & Jane Hronsky & Matt Pinnuck - 3553-3583 High‐temperature exposure risk, corporate performance and pricing efficiency of the stock market
by Guojin Chen & Wenpeng Chen & Jiaqi Wang & Xiangqin Zhao - 3585-3607 How important are semi‐annual earnings announcements? An information event perspective
by Stephen Taylor & Alex Tong - 3609-3641 The response of Australian firms to AASB 138 disallowing the recognition of internally generated identifiable intangibles
by Shawn Ho & Baljit K. Sidhu & Fan Yang - 3643-3674 The impact of board ethnic diversity on executive pay‐to‐performance sensitivity: Australian evidence
by Truc (Peter) Do - 3675-3707 Effects of audit committee chair characteristics on auditor choice, audit fee and audit quality
by Masoud Azizkhani & Sarowar Hossain & Mai Nguyen - 3709-3735 Stock market reactions to US Consumer Product Safety Commission enforcement actions
by Rashid Ameer & Radiah Othman
June 2023, Volume 63, Issue 2
- 1635-1669 The impact of tax enforcement on corporate investment efficiency: evidence from the tax administration information system
by Liguang Zhang & Wanyi Chen & Liao Peng - 1671-1707 Meta‐analysis of the impact of financial constraints on firm performance
by Fatematuz Tamanna Ahamed & Muhammad Nurul Houqe & Tony van Zijl - 1709-1737 The effect of capital and labour distortion on innovation
by Yidan Liang - 1739-1758 Pandemic risk disclosure in integrated reports: after COVID‐19 is hindsight 2020?
by Roslyn Roberts & Daun Jang & Grace Mubako - 1759-1784 Capital and labour distortion in China: a systematic literature review using HistCite
by Yidan Liang - 1785-1819 Corporate social responsibility and litigation risk: Evidence from securities class action lawsuits
by Atreya Chakraborty & Lucia S. Gao & Prianka Musa - 1821-1850 Determinants and consequences of student satisfaction in Australian Universities: Evidence from QILT Surveys
by Kumar Biswas & Sudipta Bose & Millicent Chang & Syed Shams - 1851-1884 Financial controller turnover: An early warning sign of deteriorating financial reporting quality
by Junwei Lu & Yaoyao Liu & Sudha Krishnan & Xiaoou Yu - 1885-1918 The association between quarter length, forecast errors, and firms’ voluntary disclosures
by Stephen A. Hillegeist & James P. Kavourakis & Matthew Pinnuck - 1919-1952 Local social environment and the speed of leverage adjustment
by Tongxia Li & Chun Lu - 1953-1981 Longitudinal accounting comparability and bond credit spreads: Evidence from China
by Shijiao Cao & Jianqiong Wang - 1983-2012 Do more able managers provide better non‐GAAP earnings?
by Robert Kim - 2013-2034 Auditors’ scepticism in response to audit committee oversight behaviour
by Sanaz Aghazadeh & Yoon Ju Kang & Marietta Peytcheva - 2035-2079 Customer concentration, leverage adjustments, and firm value
by Obaid Ur Rehman & Xiaoxing Liu & Kai Wu & Junfeng Li - 2081-2108 CEO overconfidence and the tone of press release
by Rong Gong - 2109-2143 Toxic chemical releases and idiosyncratic return volatility: A prospect theory perspective
by Stephen Bahadar & Muhammad Nadeem & Rashid Zaman - 2145-2185 Earnings communication conferences and post‐earnings‐announcement drift: Evidence from China
by Baochen Yang & Yifang Liu & Yunpeng Su - 2187-2243 12 years of integrated reporting: A review of research
by Nuradhi Kalpani Jayasiri & Sriyalatha Kumarasinghe & Rakesh Pandey - 2245-2271 The impact of interactive and diagnostic levers of eco‐control on eco‐innovation: The mediating role of employee environmental citizenship behaviour
by Nuraddeen Abubakar Nuhu & Kevin Baird & Sophia Su - 2273-2294 Revenue growth in not‐for‐profit organisations: The effects of interactive and diagnostic controls and organisational culture
by Lu Jiao & Graeme Harrison & Jinhua Chen - 2295-2345 Being private, Big 4 auditors, and debt raising
by Wen Hua Sharpe & Peter Carey & Hong Feng Zhang - 2347-2381 Difference of opinion among investors versus analysts
by Zhiqi Cao & Wenfeng Wu - 2383-2420 Former auditors on the audit committee and earnings management: Evidence from African banks
by Yosra Mnif & Imen Slimi - 2421-2440 Understanding short‐term price pressure from index reconstitutions: Evidence from the CSI 300
by Gang Chu & John W. Goodell & Xiao Li & Yongjie Zhang - 2441-2471 Securities class actions and conditional conservatism: Evidence from two legal events
by Xiaomeng Chen & Meiting Lu & Yaowen Shan & Yizhou Zhang - 2473-2502 Cross‐country diversity and non‐IFRS financial performance measures
by Greg Clinch & Ann Tarca & Marvin Wee - 2503-2555 Diffusion of integrated reporting, insights and potential avenues for future research
by Amir Hossain & Sudipta Bose & Abul Shamsuddin - 2557-2595 The effect of non‐financial performance measures, organisational politics and political skill on job performance: Evidence from China
by Vincent K. Chong & Isabel Z. Wang & Gary S. Monroe & Liam Strike & Feida (Frank) Zhang - 2597-2619 Does information asymmetry predict audit fees?
by Alex Frino & Riccardo Palumbo & Pierangelo Rosati - 2621-2652 The ASC 606 standard, revenue informativeness, and analysts forecast quality
by Jie Hao & Viet Tuan Pham - 2653-2675 Disclosure of liquidity and cash flow statements by Australian superannuation funds before Covid‐19
by Pamela Kent & Richard Kent & Robyn McCormack & Julie‐Anne Tarr - 2677-2715 Capital market liberalisation and voluntary corporate social responsibility disclosure: Evidence from a quasi‐natural experiment in China
by Lin Liao & Yukun Pan & Daifei (Troy) Yao
March 2023, Volume 63, Issue 1
- 3-45 Consequences of local social norms: A review of the literature in accounting, finance, and corporate governance
by Ahsan Habib & Mabel D' Costa & Ahmed Khamis Al‐Hadi - 47-76 Indigenous sustainable finance as a research field: A systematic literature review on indigenising ESG, sustainability and indigenous community practices
by Andre Poyser & Dan Daugaard - 77-108 How do firms learn? Evidence from corporate cash holdings during the COVID‐19 pandemic
by Bishal BC & Thuy Simpson - 109-140 Economic Value Added in performance measurement: A simulation approach and empirical evidence
by Yuanzhan Chen & Zhuo Jin & Bo Qin - 141-160 The greening effects of regional innovation symbiosis – Evidence from Chinese listed firms
by Haiyue Liu & Cangyu Wang & Qin Zhang & Changyi Zhao & Jie Jiang - 161-198 Reverse innovation and firm value in emerging markets: Evidence from China
by Fangfang Hou & Congshan Li - 199-227 How does mandatory CSR reporting affect supply chain? A new perspective from suppliers
by Qinlin Zhong & Fuxiu Jiang & Dan Li & Chun Yuan - 229-245 Perceptions and experiences of career success among aspiring and early career accountants and the role of organisational support
by Denise Jackson & Julia Richardson & Grant Michelson & Rahat Munir - 247-275 Impact of product market competition on real activity manipulation: Moderating role of managerial ability
by Pallab Kumar Biswas & Dinithi Ranasinghe & Eric K. M. Tan - 277-316 Shorting costs and profitability of long–short strategies
by Dongcheol Kim & Byeung‐Joo Lee - 317-351 Do foreign institutional investors monitor opportunistic managerial behaviour? Evidence from real earnings management
by Xiaolong Gu & Zhe An & Chen Chen & Donghui Li - 353-401 The use of digital footprints in the US mortgage market
by D Dulani Jayasuriya & Mohamed Ayaz & Michael Williams - 403-425 Developing critical thinking: An examination of contemporary practices in accounting
by Elisabeth Sinnewe & Daifei (Troy) Yao & Laura De Zwaan - 427-450 Fixed investment or financial assets investment: Evidence from political uncertainty in China
by Chengxue Yao & Fan Jiang & Liang Guo - 451-483 Financial openness and profitability premium: Causal evidence from the Shanghai‐Hong Kong Stock Connect
by Fuwei Jiang & Fujing Jin & Kejia Zhang - 485-505 Timing the factor zoo via deep learning: Evidence from China
by Tian Ma & Cunfei Liao & Fuwei Jiang - 507-536 Did quantitative easing reduce the borrowing costs of firms? The risk‐taking channel
by Gang Wang & Yi Shen - 537-554 Dodd–Frank's impact on community‐bank investment models: A Bayesian structural time series analysis
by Yen Teik Lee & Gary L. Caton & Edward N. Gamble & Francis Kerins - 555-574 Speculative trading preferences of retail investor birth cohorts
by Grace Lepone & Joakim Westerholm & Danika Wright - 575-629 Does common auditor have an impact on corporate tax avoidance? An investigation from the supply chain perspective
by Zhiying Hu & Haiyan Yang & Yuyu Zhang & Jenny Jing Wang - 631-655 Grabbing hand or financial constraint mitigation effect? A reexamination of the relationship between institutional development and cash holdings
by Xiang Zhang & Zongyi Zhang & Han Zhou - 657-690 Corporate carbon assurance and the quality of carbon disclosure
by Le Luo & Qingliang Tang & Hanlu Fan & Jamie Ayers - 691-717 Dividend imputation taxes and the curious case of a price premium between BHP and Billiton American depositary receipts
by Hansi Hu & Terry Walter - 719-767 Forecasting models for the Chinese macroeconomy in a data‐rich environment: Evidence from large dimensional approximate factor models with mixed‐frequency data
by Qin Zhang & He Ni & Hao Xu - 769-793 Non‐executive directorship importance and takeover hostility: Australian evidence
by Chistopher Day & Martin Bugeja & Helen Spiropoulos & Zoltan Matolcsy
April 2022, Volume 62, Issue S1
- 1015-1063 The governance role of institutional investors in management compensation: evidence from China
by Song Zhu & Haijie Huang & William Bradford - 1065-1105 Corporate vote trading in Australia
by Tongxia Li & Tze Chuan ‘Chewie’ Ang - 1107-1141 Media coverage of industry and the cross‐section of stock returns
by Tao Huang & Xueyong Zhang - 1143-1188 Local versus foreign analysts' forecast accuracy: does herding matter?
by Young‐Soo Choi & Svetlana Mira & Nicholas Taylor - 1189-1229 Learning‐by‐doing: the experience effect in mergers and acquisitions
by Chen Cai & Huimin Li & Haigang Zhou - 1231-1272 Institutional ownership and liquidity commonality: evidence from Australia
by Reza Bradrania & Robert Elliott & Winston Wu - 1273-1306 Auditors’ propensity and accuracy in issuing going‐concern modified audit opinions for charities
by Yitang (Jenny) Yang & Roger Simnett & Elizabeth Carson - 1307-1338 The use of case studies in developing students’ understanding of the concept ‘material misstatement’
by Prerana Agrawal & Jacqueline Birt & Lyndie Bayne & Nikki Schonfeldt - 1339-1379 A timing momentum strategy
by Chaonan Lin & Nien‐Tzu Yang & Robin K. Chou & Kuan‐Cheng Ko - 1381-1420 Preparers’ perceptions of integrated reporting: a global study of integrated reporting adopters
by Mitali Panchal Arora & Sumit Lodhia & Gerard William Stone - 1421-1460 External labour market competitions and stock price crash risk: evidence from exposures to competitor CEOs’ award‐winning events
by Leye Li & Louise Yi Lu & Dongyue Wang - 1461-1493 Unintended benefits of mandatory dividend regulations on investment efficiency: evidence from China
by Raymond Siu Yeung Chan & Lyu Fan & Byron Y. Song - 1495-1533 Opportunistic timing of management earnings forecasts during the COVID‐19 crisis in China
by Hanwen Chen & Siyi Liu & Xin Liu & Jiani Wang - 1535-1565 Global equity fund performance adjusted for equity and currency factors
by David R. Gallagher & Graham Harman & Camille H. Schmidt & Geoffrey J. Warren - 1567-1598 An integrated theory of the firm approach to environmental, social and governance performance
by Danny Zhao‐Xiang Huang - 1599-1635 Does just‐in‐time adoption have an impact on corporate innovation: evidence from China
by Ziyang Li & Qianwei Ying & Wu Yan & Chenjun Fan - 1637-1674 Cognitive functioning, financial literacy, and judgment in older age
by Paul Gerrans & Anthony Asher & Joanne Kaa Earl - 1675-1714 The foreign experience and investment performance of venture capitalists
by Lin Zhang & Xueyong Zhang - 1715-1760 Do auditors price litigious tone?
by Muhammad Farhan Malik & Yuan George Shan & Jamie Yixing Tong - 1761-1817 Product market fluidity and religious constraints: evidence from the US market
by Zaheer Anwer & Shamsher Mohamad & Wajahat Azmi & Akram Shavkatovich Hasanov - 1819-1850 Long‐term financing effects of Chinese non‐SOEs Belt and Road OFDI
by Ling Huang & Haiyue Liu & Jack Hou & Fulong Xiao - 1851-1886 The effect of members on charities’ annual reporting: evidence from companies limited by guarantee in Australia
by Elka Johansson & Peter Carey & George Tanewski & Iliyas Yusoff - 1887-1923 Does short‐selling affect mutual fund shareholdings? Evidence from China
by Xufeng Liu & Die Wan - 1925-1955 Stock market liberalisation and corporate cash holdings: evidence from China
by Jianqiao Huang & Yunsen Chen & Xin Dai & Xiaoran Ni - 1957-1981 The use and usefulness of equity accounting
by Michael E. Bradbury & Laura Mehnaz & Tom Scott - 1983-2010 Environmental, social and governance factors and assessing firm value: valuation, signalling and stakeholder perspectives
by Danny Zhao‐Xiang Huang - 2011-2056 Corporate innovation and future earnings: does early patent disclosure matter?
by James M. Plečnik & Leo L. Yang & Joseph H. Zhang - 2057-2084 Banking structure change and corporate innovation: evidence from Chinese city‐branch data
by Fu Xin & Jie Zhang & Yue Guo & Shangkun Liang
December 2022, Volume 62, Issue 5
- 4631-4661 Financial statement comparability and audit pricing
by Jinghui Sun & Liuchuang Li & Baolei Qi - 4663-4693 Internal capital allocation in IPOs and corporate innovation: The moderating role of political connections
by Jinghua Tang & Qigui Liu - 4695-4726 Initial public offering, corporate innovation and total factor productivity: Evidence from China
by Yizhong Wang & Linying Lv & Shanqiao Xia - 4727-4753 Analysts' knowledge structure and performance
by Sheng Cao & Shuang Xue & Hongjun Zhu - 4755-4782 Why do bank‐affiliated mutual funds perform better in China?
by Haoyue Zhang & Dayong Lv & Wenfeng Wu - 4783-4806 How does economic policy uncertainty affect the relationship between household debt and consumption?
by Xuejun Jin & Xue Zhou & Xiaolan Yang - 4807-4830 The rise of market power and firms' investment: Evidence from China
by Bowen Zheng & Mengjie Zhang & Xuefang Zhang - 4831-4848 Share pledge risk and government bailout fund
by Xin Hong & Yang Hu & Wanting Zhang - 4849-4884 Tax incentive and firm investment: Evidence from the Income Tax Revenue Sharing Reform in China
by Hongsheng Fang & Yunqing Su & Weijun Lu - 4885-4917 The effect of daily price limits on stock liquidity: Evidence from the Chinese stock market
by Hao Li & Zhisheng Li
December 2022, Volume 62, Issue 4
- 4247-4278 Cost stickiness and stock price crash risk
by Ahsan Habib & Mabel D Costa - 4279-4344 Real earnings management: A review of the international literature
by Ahsan Habib & Dinithi Ranasinghe & Julia Yonghua Wu & Pallab Kumar Biswas & Fawad Ahmad - 4345-4358 Residuals from two‐step research designs
by Andrew B. Jackson - 4359-4380 Property price dynamics and asymmetric effects of economic policy uncertainty: New evidence from the Australian capital cities
by IKM Mokhtarul Wadud & Omar H. M. N. Bashar & Huson Joher Ali Ahmed & William Dimovski - 4381-4421 Fintech business and firm access to bank loans
by Lei Xu & Qian Liu & Bin Li & Chen Ma - 4423-4451 Carbon controls in a New Zealand electricity utility: An application of theoretical triangulation
by Binh Bui & Carolyn Fowler