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Content
May 2023, Volume 30, Issue 3
- 569-593 Comment letter regulation and stock price synchronicity: evidence from China
by Feng Cao & Xueyan Zhang & Jin Liu - 594-618 Deleveraging policy, leverage management, and firms’ aggressive tax planning
by Ziye He & Jianxin Tang - 619-632 Predicting stock returns with financial ratios: A new methodology incorporating machine learning techniques to beat the market
by Zeynep İltüzer - 633-666 Board centrality and investment efficiency
by Kambar Farooq & Chin Man Chui & Muhammad Azeem - 667-689 Economic policy uncertainty and stock price crash risk
by Yong Du & Xin Sui & Wei Wei & Jun Du - 690-706 Regional cultural diversity and corporate philanthropy: evidence from Chinese dialects
by Jie Wang & Wanwan Wang & Qinghe Yang - 707-725 The economic effects of mandated ICFR disclosure in China: an insider perspective
by Jian Cao & Bin Lin & Gennaro Bernile & Wei Shu - 726-744 Stock pledges by controlling shareholders and the disclosure of critical audit matters: evidence from China
by Xiaoqing Feng & Wen Wen & Yun Ke & Ying He - 745-768 Is language priced? evidence from bank loan contracting
by Yalu Xie & Chong Wang & Feng (Harry) Wu - 769-779 Manufacturing exports and institutional qualities in Central Asian countries
by Hiroyuki Taguchi & Abdukodirov Amirjon - 780-803 Complex ownership, contract enforcement, creditor rights, and leverage
by Muhammad Hashim Shah & Xiao Zuoping & Abdullah Abdullah & Shakir Quresh & Mushtaq Ahmad & Muqeet Ahmad - 804-819 The impact of economic indicators on an international financial diversification: a long term investment approach
by Meer Hassan Mari & Arifa Bano Talpur & Muhammad Abbass & Muhammad Adil Keerio - 820-832 Initial credit ratings and voluntary disclosure : Evidence from Korea
by Yujin Kim & Jungin An - 833-848 Employee mobility, information transfer and stock price crash risk
by You Li & Zhang Jian
March 2023, Volume 30, Issue 2
- 285-303 Academic independent directors and corporate fraud: evidence from China
by Rui Xiang & Wenyan Zhu - 304-326 Impacts of credit constraints on innovation propensity and innovation performance: evidence from China and India
by Dengjun Zhang - 327-353 Do internet stock message boards influence firm value? evidence from China
by Yahui An & Fei Su - 354-372 Do insiders facing pledging risks make risky corporate investments? Evidence from Chinese M&As
by Qingquan Tang & Jingjing Guo & Shiyun Zeng - 373-390 Cost-based pricing in government procurements with unobservable cost-reducing actions and productivity
by Taichi Kimura & Takahiro Morimitsu - 391-408 Does financial statement comparability mitigate corporate frauds in an emerging market? Evidence from China
by Lili Jiu & Shiyang Hu & Yuanyuan Liu - 409-428 The information advantage from existing bank-firm relationships -evidence from new clients’ screening
by Yun Wang & Xiaoguang Yang - 429-447 Information content of holding investor conferences: the case of Taiwan’s semiconductor supply chain
by Yi-Hui Tai & Chih-Yang Tseng - 448-469 Corporate cash holdings under Sino-US trade conflict: evidence from China
by Zhaohui Ke & Lihong Wang & Yujia Yin - 470-489 The effect of mandatory corporate social responsibility on firm’s cash holdings
by Jiao Xue - 490-513 Do donors discount accounting information of nonprofits affiliated with for-profit firms?
by Meeok Cho & Wonsuk Ha & Yewon Kim & Eugenia Lee & Woo-Jong Lee - 514-530 The evaluation and comparison of three benchmark asset pricing models with daily data: supplementary evidence
by Qi Shi & bin li - 531-552 The use of non-financial performance measures in CEO compensation contracts and stock price crash risk
by Young Zik Shin & Yong Gyu Lee & Myung Seok Park - 553-567 The effect of real exchange rate uncertainty on Turkey’s foreign trade: new evidences from SVAR model
by Nezir Köse & Çağlayan Aslan
January 2023, Volume 30, Issue 1
- 1-13 Strategic decisions of a multi-product firm under Bertrand competition
by Hui-Ling Chung & Hung-Yi Chen & Yan-Shu Lin - 14-29 Pilot CEOs and tax avoidance: evidence from machine learning methods
by Long Liu & Hongkang Xu & Mai Dao & Hua Sun - 30-55 Auditor career concerns, audit fees and audit quality
by Hsihui Chang & Junxiong Fang & Phyllis Lai Lan Mo - 56-71 Executive extraversion and voluntary disclosure: evidence from management earnings forecasts
by Chih-Hsien Liao & Ziyao San & Albert Tsang & Miao Yu - 72-95 Earnings and cash flow comparability in executive compensation
by Sung-Jin Park & Emeka T. Nwaeze - 96-119 Learning by P2P bidding
by Xun Li & Xue Jiang & Yang Yang - 120-138 The inevitable disclosure doctrine and CEO risk-taking incentives
by Jingyu Yang & John Z. Zhang - 139-155 The effect of financial literacy on rural households insurance participation: evidence from farmers in southwest China
by Wenzhen Liu & Bin Wang & Chuanyu Wang & Kefei Han - 156-171 The role of narrative style in a peer-to-peer lending market: an empirical investigation
by Xiaotao Zhang & Yuelei Li & Wei Zhang & Jieli Xing - 172-195 Market-based Financing Reforms and Shareholder Valuations: event Study Evidence from the Chinese Sci-Technology Innovation Board
by Yaohua Qin & He Xiao - 196-211 Aggregate earnings informativeness and economic shocks: international evidence
by Yuto Yoshinaga & Makoto Nakano - 212-229 Debt finance and environmental performance of heavily polluting companies in China: the perspective of the green credit guideline policy
by Chong Guo & Huisu Lai & Yalin Jiang & Yingyu Wu - 230-246 The effect of government intervention on the resource misallocation in innovation: ownership differences
by Zhiwen Zhang & Zilong Wang & Shan Liang - 247-265 Auditors’ response to family succession: evidence from China
by Tzu-Ching Weng & Hsin-Yi Chi & Huan-Yi Li - 266-283 Role of stock price informativeness in shaping non-GAAP earnings disclosures
by Ting Zhang & Gaoliang Tian & Hua Feng
November 2022, Volume 29, Issue 6
- 1417-1438 Does a firm have to be socially responsible to become a target in cross-border M&As: evidence from China
by Xiang Ma & Xiaohui Xu & Mobing Jiang - 1439-1468 Differential performance impacts of outsider and insider interim CEO successions
by Jihun Bae & Jeong Hwan Joo & Chul W. Park - 1469-1496 Social media, interaction information and stock market efficiency: evidence from the Shenzhen stock exchange easy interaction platform in China
by Qifa Xu & Qianqian Li & Cuixia Jiang & Jun Wu & Xin Zhang - 1497-1517 Accounting conservatism and the fulfilment of the target’s performance commitment in valuation adjustment mechanism contracts
by Shiyun Zeng & Wenfei Li & Qingquan Tang - 1518-1539 The role of communist party branch in employment protection: evidence from Chinese private firms
by Youliang Yan & Xixiong Xu - 1540-1559 Earnings management and instances of material weaknesses reported under Sections 302 and 404
by Shin Hyoung Kwon & Ashutosh Deshmukh - 1560-1578 The geography of gravity
by Jun-Hyung Ko & Akeyoshi Matsuzaki & Dongwoo Yoo - 1579-1599 The relevance of keiretsu affiliation on disclosure quality in contemporary Japanese economy
by Frendy - 1600-1618 Managerial overconfidence, CSR and firm value
by Yu Gao & Kil-Seok Han - 1619-1639 The regulation change in consolidation rules and the incentives for earnings management activities via related party transactions
by Ruey-Ching Lin & Chihua Li & Hong-Da Wang & Yan-Jie Yang - 1640-1656 Board of directors and earnings management: conventional and Islamic banks
by Ahmad Abu-Dawleh & Nadine Lybaert & Tensie Steijvers & Mieke Jans - 1657-1670 Study on the optimal hedging ratio of Shanghai crude oil futures based on Copula models
by Xiaofei Wu & Hailong Miao & Shuzhen Zhu & Xin Li - 1671-1691 Financial quality, internal control and stock price crash risk
by Changyong Xue & Yeung Ying - 1692-1708 Do momentum and reversal matter in the Singapore stock market?
by Syed Riaz Mahmood Ali
September 2022, Volume 29, Issue 5
- 1135-1155 CEO risk preference, enterprise characteristics, and goodwill value: evidence from China
by Xi Zhao & Xiaotong Niu & Jiaqi Chen - 1156-1174 Choice of performance measures for bonus plan: implications for firm performance and promotions
by Dipankar Ghosh & Jong-Yu Paula Hao & Joanna L.Y. Ho & Hiroshi Miya - 1175-1183 The role of Covid-19 for Chinese stock returns: evidence from a GARCHX model
by Nicholas Apergis & Emmanuel Apergis - 1184-1207 Financial reporting quality of privately held firms: evidence from private corporations versus limited companies
by Bok Baik & Seung-Youb Han & Bong Hwan Kim & Seungbin Oh - 1208-1226 Can financial analysts constrain real earnings management in emerging markets? Evidence from China
by Su Li & Fangfei Ding & Qianqian Liu & Ziwei Qiao & Zhiyu Chen - 1227-1246 Board reforms and audit fees: international evidence
by Yuan Huang & Xiao Li & Zilong Song - 1247-1266 Fair value complexity and financial statement comparability
by Hyejin Ahn - 1267-1282 Migrant remittance, agricultural producer services, and environmental pollution
by Xiaochun Li & Huanan Fu - 1283-1298 Month-end effect on Chinese stock returns: explanation of the liquidity hypothesis
by Jie Li & Xu Feng & Yongjie Zhang - 1299-1332 The synergistic effect of direct and indirect methods in fundamental analysis: Evidence from Japan
by Junjian Gu & Zheng Qiao - 1333-1353 China vs. U.S.: is co-skewness risk priced differently?
by Liang Dong & Hung Wan Kot & Keith S. K. Lam & Bo Yu - 1354-1375 Unintended consequences of regulation FD: a natural experiment from China
by Chao Bi & Ying Li - 1376-1393 The effects of newly emergent non–state-controlled Chinese firms adapting an established practice from state-owned organizations: evidence of symbolic compliance from a natural experiment
by Liuchuang Li & Bin Srinidhi & Zhongbo Yu & Hao Zhang - 1394-1416 The effect of major customer type on corporate capital structure
by Saud Asaad Al-Thaqeb
July 2022, Volume 29, Issue 4
- 849-865 Fair value measurement, value relevance and economic development: adoption evidence of China’s listed firms
by Guohua Zhang & Xiaohui Qu - 866-895 The effects of risk factor disclosure on analysts’ earnings forecasts: evidence from Chinese IPOs
by Mei Zhao & Yun Ke & Yao Yi - 896-915 Economic policy uncertainty, investor sentiment, and voluntary disclosure on internet platform
by Meng Wang & Wanlong Zhao & Lei Yin - 916-938 Price pressure effects of short selling on environmental disclosure
by Sheng Yao - 939-963 Abnormal tone in management earnings forecast, media negative coverage, and insider trading
by Wenhan Xu & Di Qi - 964-980 Are institutional investors subject to gambling preference? Evidence from detailed investor bids of IPO auctions in China
by Haomin Shen & Xiaoke Cheng & Lin Han & Kam C. Chan - 981-1003 The negative corporate governance impact of distracted shareholders: evidence from value of cash holdings
by Yueting Li & Jianling Wang - 1004-1024 Are female CFOs trailblazers or sustainers? Evidence from industry growth prospects in China
by Danni Han & Qiang Liu & Zi Wei & Ying Hao - 1025-1044 Constitutional amendment and stock prices: evidence from China
by Chao Yan & Min Liu - 1045-1062 Korean exchange rate forecasts using Bayesian variable selection
by Young Min Kim & Seojin Lee - 1063-1074 The role of macroeconomic constraints on cash conversion cycle: evidence from the Turkish manufacturing sector
by Ömer Tuğsal Doruk & Bahadır Ergün - 1075-1089 Do bank-affiliated funds perform better than the others: the higher moment approach
by Woraphon Wattanatorn & Sarayut Nathaphan - 1090-1101 The link between financial leverage and investment decisions in Vietnam’s small and medium-sized enterprises
by Nguyen Thi Bich Ngoc & Masaru Ichihashi & Makoto Kakinaka - 1102-1119 Does it pay to be responsible? Evidence on corporate social responsibility and the investment performance of Australian REITs
by Steffen Westermann & Scott J. Niblock & Michael A. Kortt - 1120-1133 Banking industry: profitability and social responsibility
by Salvador Marín-Hernández & Esther Ortiz-Martínez
May 2022, Volume 29, Issue 3
- 573-581 Growth: rectifying two common mistakes
by James Ohlson - 582-602 Does individual investors’ online search activities reduce information asymmetry? Evidence from stock exchanges’ comment letters in China
by Weijia Hu & Xiangfei Fu - 603-621 Analyst reputation and limited attention: How does firm visibility impact measures of reputation?
by Sanghyuk Byun & K. C. Roland - 622-631 Overseas-returned executives and their roles in firm performance: evidence from China
by Cui Zhang & Ping Fu - 632-648 Debt maturity choice in CEOs’ incentive to signal abilities
by Chih-Wei Wang - 649-672 Does short selling affect the investment of Chinese firms? An external financing perspective
by Leixi Wang & Huiwen Zou & Xiaoyong Li - 673-691 Customer stability, managerial overconfidence, and enterprise investment in innovation: a perspective based on “Made in China 2025”
by Xuqian Wen & Jia Xia & Yong Ye - 692-714 The effects of transfer pricing regulations on multinational income shifting
by Ji Seon Yoo - 715-742 Bank competition, regulation, and efficiency: evidence from the Asia-Pacific region
by Shaofang Li & Xiaolin Li - 743-760 Is political connection a panacea for corporate turnaround?—An analysis based on the resource-based view during the global financial crisis
by Gaoyan Xu & Wenhao Dong & Shiliang Hu - 761-792 Courtesy calls for reciprocity: the effect of purchasing financial products from banks on firm borrowing
by Bin Wu & Lijing Tong & Min Zhang & Xin Wang - 793-814 Disclosure tone, corporate governance and firm value: evidence from Egypt
by Mohamed S. El-Deeb & Yasser T. Halim & Ahmed F. Elbayoumi - 815-830 Efficiency assessment of state-owned financial institutions using data envelopment analysis: the case of Vietnam
by Quan Hong Nguyen & John Dalrymple & Mohammad I. Azim - 831-848 Corporate cash hoarding and corporate governance mechanisms: evidence from Borsa Istanbul
by Ahmed Hassanein & Altan Kokel
March 2022, Volume 29, Issue 2
- 287-303 Private benefits of control: evidence from a new measure of the value of shareholder voting rights
by Sanggeum Woo & Junyoup Lee & Eunsuh Lee - 304-328 How R&D investment affects bondholder wealth?
by Jiameng Ma & Fenglong Xiao & Yue Qiu & Zongyu Xu - 329-343 Does analyst coverage curb executives’ excess perks? Evidence from Chinese listed firms
by Chong Chen & Dequan Jiang & Weiping Li & Zilong Song - 344-362 Executing trades in style: retail investors vs. institutions
by Manapol Ekkayokkaya & Suppasit Jirajaroenying & Christian C.P. Wolff - 363-385 Impact of economic policy uncertainty on cash holdings: firm-level evidence from an emerging market
by Xunan Feng & Y. Ling Lo & Kam C. Chan - 386-401 The association between non-executive compensation and firm performance
by Chun-You Ko & Hunghua Pan & Li-Chun Kuo & Yen-Chun Ko - 402-431 Earnings management to achieve industry-average profitability in Japan
by Tomoyasu Yamaguchi - 432-450 A critical evaluation of the Jones models and the industry approach for the estimation of discretionary accruals
by Soon Suk Yoon & Hyo Jin Kim & Gregg S. Woodruff - 451-471 The effect of the accounting expertise of chief financial officers on corporate credit ratings
by Ming-Chin Chen & Chia-Wen Chang - 472-486 Liquidity around SEO announcements: evidence from China
by Weijie Chen & Wei Zhang & Zhenwei Lv & Gaofeng Zou - 487-501 Has EVA evolved to outperform conventional earnings measures in determining firm’s value? A case of Indian consumer firms
by Manju Tripathi & Smita Kashiramka & P. K. Jain - 502-522 The impact of cross-listing on earnings management and its economic consequence: evidence from China
by Qiaoyu Jia & Jia’Nan Zhou - 523-546 Firm performance and backward and forward linkages: the case of the garment sector in Myanmar
by Myo Min Kyi Win & Makoto Kakinaka - 547-572 Audit pricing of hard-to-read annual reports
by Meeok Cho & Jiwon Hyeon & Taejin Jung & Woo-Jong Lee
January 2022, Volume 29, Issue 1
- 1-35 Media tone, bias, and stock price crash risk: evidence from China
by Qian Li & Jiamin Wang & Liang Bao - 36-52 Industrial policy, corporate strategic differences, and debt financing cost
by Dongbo Liu & Yu Wang & Changling Sun - 53-76 Corporate social responsibility learning in mergers and acquisitions
by Chong Chen & Weijie Lu & Min Liu - 77-96 Managing the media coverage: evidence from managers’ stock selling
by Jun Yang & Jinghua Wang & Zhigao Yi & Ning Mao - 97-109 The asymmetric responses of aggregate earnings and stock returns to oil shocks and policy uncertainty
by Wensheng Kang - 110-128 Managerial sentiment and non-GAAP earnings disclosure: evidence from terrorist attacks
by Xia Chen - 129-153 Managerial overconfidence and firm profitability
by Hyun Ah Kim & Seung Uk Choi & Wooseok Choi - 154-178 Which is better, selective disclosure or fair disclosure? The effects of information asymmetry and incentive misalignment
by Yaxian Gong - 179-190 Fixed salary or incentive contract? The effect of stickiness of compensation contracts
by Toshiaki Wakabayashi - 191-221 Business social norms from overseas and corporate social responsibility performance: evidence from China
by Chong Ning & Ying Hao & Zhibo Liu & Yuting Liu - 222-232 Measuring technical and allocative efficiencies of public accounting firms in Taiwan
by Jengfang Chen & Ying-Chin Ho & Chi-Chang Hung & Yan-Jie Yang - 233-254 Mandatory IFRS adoption: friend or foe of M&As? International evidence
by Rita Wing Yue Yip & Beibei Liu & Danqing Young - 255-274 Does IFRS convergence promote corporate innovation? Preliminary evidence from China
by Min Zhang & Yaqian Wu & Lijing Tong & Yingwen Deng - 275-285 Privatization of a multi-product public firm
by Akio Kawasaki & Shunichi Matsuzaki
November 2021, Volume 28, Issue 6
- 631-656 Resource dependence or monitoring: a governance perspective on political connections
by Bingjie Wang & Siming Yan & Lihong Wang - 657-673 Sector heterogeneity and wage inequality
by Jiancai Pi & Yanwei Fan - 674-695 Consolidated financial reporting and the effect of mandatory IFRS adoption on the information content of earnings announcements: evidence from Korea
by Joonhyun Kim & Sukyoon Jung & Mihye Ha - 696-722 Capital regulation and bank capital ratio – introduction of a new measurement
by Quang Thi Thieu Nguyen & Christopher Gan & Zhaohua Li - 723-745 The impact of leverage and overinvestment on project financing: evidence from South Korea
by Eun Joo Cho & Jae Hong Lee & Jong Sung Park - 746-769 The relationship between earnings round up/down and global financial crisis: evidence from BRICS markets
by Surya Bhushan Kumar & Vinay Goyal & S. K. Mitra
September 2021, Volume 28, Issue 5
- 525-545 Corporate social responsibility, firm performance, and firm risk: the role of firm reputation
by Min Liu & Weijie Lu - 546-561 Corporate environmentalism in a managerial delegation and abatement subsidy policy
by Sang-Ho Lee & Chul-Hi Park - 562-576 A comparison of investors’ and analysts’ efficiency in incorporating accounting information
by Tony Kang & Yong Gyu Lee & Ji Yeon Ryu & Yong Keun Yoo - 577-591 ICTs impacts on trade: a comparative dynamic analysis for internet, mobile phones and broadband
by Ernesto Rodriguez-Crespo & Rocio Marco & Margarita Billon - 592-603 The impact of renewable and nonrenewable energy consumption on economic growth: a dynamic panel data approach
by Burcak Polat - 604-630 Corporate social responsibility and managerial short-termism
by Yujing Gong & Kung-Cheng Ho
July 2021, Volume 28, Issue 4
- 411-426 IPO over-funding and cost stickiness
by Lu Zhang & Jincai Li & Huijuan Wang - 427-453 Auditor industry specialization and stock price crash risk: individual-level evidence
by Hua Feng & Ahsan Habib & H. J. Huang & Bao-Lei Qi - 454-471 The effect of management style on financial statement comparability: evidence from Korean business groups
by Yong-Shik Kim & Sun A Kang & Sang-Hun Park - 472-481 Foreign trade and economic growth in South Africa
by Kenneth A. Tah & Courtney Czerniak & Alexa Levine & Kylie Wiggin & Iheanyi N. Osondu - 482-506 Does earnings management matter for firm leverage? An international analysis
by Tung Lam Dang & Man Dang & Phuong Dung Le & Hoa Nhan Nguyen & Quang Minh Nhi Nguyen & Darren Henry - 507-524 Wage inequality in Bangladesh, 2000–2010: an unconditional quantile regression decomposition
by Mohammad Jahangir Alam & Thomas Kloepfer & Shinji Kaneko
May 2021, Volume 28, Issue 3
- 285-310 The reverse corporate governance effect of online media management
by Junyan Li & Gaoliang Tian & Mohan Fonseka & Yi Si - 311-333 Discretionary income smoothing and crash risk: evidence from China
by Yuxiang Zhong & Wanli Li & Yue Li - 334-356 Do large shareholders separate the roles of CEO and board chairman for expropriations? Evidence from pyramidal business groups in China
by Huilong Liu & Yunfei Qi & Hong Wang - 357-374 Can tax enforcement affect misstatements? From the perspective of tax account and non-tax account misstatements
by Bin Li & Chen Ma - 375-386 Resale price maintenance and informative advertisement
by Gihwan Yi & Seung-Gyu Sim - 387-410 Employee tenure and earnings management through real activities manipulation
by Hyungjin Cho & Sera Choi & Dae-Hyun Kwon
March 2021, Volume 28, Issue 2
- 183-205 News media sentiment and asset prices in Korea: text-mining approach
by Dong-Jin Pyo & Jungho Kim - 206-224 CEOs raising daughters and female executives
by Xia Wang & Cencen Gao & Mingming Feng - 225-241 International investment with exchange rate risk
by Chen Fei & Weiyin Fei & Yayun Rui & Litan Yan - 242-262 Parent–subsidiary geographic dispersion and earnings management
by Bin Li & Wen Zheng & Li Li - 263-280 Related party transactions and income smoothing: new evidence from Korea
by Il Hang Shin & Sung Kyu Sohn & Sorah Park - 281-281 Erratum
by The Editors - 282-282 Erratum
by The Editors - 283-283 Corrigendum
by The Editors
January 2021, Volume 28, Issue 1
- 1-21 Bottom-up (top-down) rolling budgeting and job autonomy: consequences for the role of role overload and managerial performance
by Yu-Lin Chen & Mei-Chu Huang - 22-43 The effect of SFAS 158 on the mispricing of pension plan funding
by Jae B. Kim & Jonathan (Sangwook) Nam - 44-70 The effect of audit partner style on financial statement comparability
by Hyejin Ahn & Catherine Heyjung Sonu - 71-93 Korean evidence on auditor switching for opinion shopping and capital market perceptions of audit quality
by Heesun Chung & Yewon Kim & Hee-Yeon Sunwoo - 94-116 Free riding, empire building, and cost management prior to and post municipal enterprise mergers in Japan
by Shohei Nagasawa & Mizue Nagasawa - 117-132 Labor power, investor protection, and price synchronicity
by Shengzhong Huang & Brian M. Lam & Ming Liu & Byungcherl Charlie Sohn & Desmond C. Y. Yuen - 133-152 Mandatory vs. voluntary disclosure of management forecast in China
by Xiaobai Zhang & Hu Dan Semba & Hong Xu - 153-182 Debt enforcement and bank loans: evidence from insolvency practices worldwide
by Gerald J. Lobo & Chong Wang & Yanchao Wang & Feng (Harry) Wu
November 2020, Volume 27, Issue 6
- 649-666 Pension liabilities and conservative financial reporting
by Kyongsun Heo & Jaeyon Chu & Jennifer Jae-Young Kim & Jinhan Pae - 667-684 Stock market reaction to credit rating changes: new evidence
by Abu S Amin & Pawan Jain & Mahfuja Malik - 685-702 Sustainability of China’s listed commercial banks under background of the ‘new normal’
by Ke Chen & Yi Pan - 703-716 Weather conditions and electoral outcomes in Taiwan
by Li-Ju Chen - 717-726 Residual momentum versus price momentum: evidence from four Asian markets‡
by Chao-Shin Chiao & Yu-Jen Hsiao & Jou-Chun Chen & Nguyen Minh An - 727-744 Does the improvement in accounting standard IAS/IFRS cure the financial crisis and bank profitability? Evidence from banking sector in Lebanon
by Ahmad Abu Alrub & Mehmet Ağa & Husam Rjoub - 745-768 Unemployment after trade liberalization
by Soo Hyun (Catherine) Oh & Dongwoo Yoo
September 2020, Volume 27, Issue 5
- 511-530 Does religious culture matter for corporate risk-taking? Evidence from China
by Yaoqin Li & Xixiong Xu - 531-557 Does auditor-client distance matter to real earnings management? Evidence from China
by Xue Li & Zhiru Lin & Jin-hui Luo - 558-576 Study on the determinants of decision-making in peer-to-peer lending in South Korea
by Dongwoo Kim & Kyuho Maeng & Youngsang Cho - 577-590 Do investors anticipate the future earnings of firms in a homogeneous industry?
by Hyejeong Shin & Heejeong Shin & Su-In Kim - 591-611 Engagement partners participating in auditing standard setting and audit quality
by TsingZai C. Wu & Hua-Wei Huang & Chun-Chan Yu & Ching-Hui Wu - 612-629 Optimistic credit rating and its influence on corporate decisions: evidence from Korea
by Hyungjin Cho & Seung-Youb Han & Seungbin Oh & Hee-Yeon Sunwoo - 630-647 Managerial optimism or managerial opportunism: From a seasoned equity offerings perspective
by Yueh-Hsiang Lin & Ruei-Shian Wu
July 2020, Volume 27, Issue 4
- 389-405 Bank diversification, performance, and corporate governance: evidence from China
by Hsin-Yu Liang & Liang-wei Kuo & Kam C. Chan & Sheng-Hung Chen - 406-425 Can audit fees inhibit accounting misstatements? Moderating effects of auditor reputation from Chinese experience
by Bin Li & Chen Ma - 426-450 Global competitiveness and capital flows: does stage of economic development and risk rating matter?
by Seyed Alireza Athari & Komeil Shaeri & Dervis Kirikkaleli & Hasan Murat Ertugrul & Alper Ozun - 451-471 The asset growth anomaly in the Chinese stock market
by Xu Feng & Jiarui Fan & Yahui An - 472-489 Voluntary disclosure of investment forecasts and the cost of capital: evidence from the treatment effect estimates model
by Yoshinori Shimada - 490-509 Corporate entity representatives of business group and real earnings management: evidence from Taiwan
by Yu-Shan Wei & Shu-Ching Chou
May 2020, Volume 27, Issue 3
- 261-279 Corruption and audit market concentration: an international investigation
by Rong-Ruey Duh & Chunlai Ye & Lin-Hui Yu - 280-299 Does the productivity of labor influence credit risk? new evidence from South Korea
by Hyoung-joo Lim & Dafydd Mali - 300-311 Investment and adjustment costs of Korean firms in view of Tobin’s q
by Shin-Haing Kim & Taegi Kim - 312-326 Financial expertise and corporate tax avoidance
by Huichi Huang & Wei Zhang - 327-351 The bright side of investor sentiment: evidence from real activities manipulation
by Yi Si & Chongwu Xia & Endong Yang - 352-363 Chinese IPO returns: effects of ten-minute call auction
by Heming Zhang & Guanying Wang - 364-387 Spillover effect of FSS accounting inspection on audit hours of peer companies
by Jeehong Kim & Sooin Kim & Eunjung Cho
March 2020, Volume 27, Issue 2
- 151-172 Real earnings management and the cost of debt capital: international evidence
by Ji Hye Kim & Sang Ho Lee & Yong Keun Yoo - 173-194 The relationship between internal audit and foreign direct investment
by Abdulaziz Alzeban - 195-217 Communist party direct control and corporate investment efficiency: evidence from China
by Xiaorong Li & Kam C. Chan & Haitao Ma - 218-241 Modified audit opinions and debt contracting: evidence from China
by Hui Liu & Charles P. Cullinan & Junrui Zhang