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Content
March 2025, Volume 32, Issue 2
- 197-217 Do charitable auditors deliver better audit quality? Evidence from Chinese CPAs
by Yu Zhou & Jiaxin Liu & Yakun Wang & Wen Zhang - 218-234 Macroeconomic outlook optimism and analysts’ four-quarter-ahead quarterly earnings forecast optimism
by Mikhail Pevzner & Suresh Radhakrishnan & Chandra Seethamraju - 235-250 Emission rights mortgage and stock price crash risk: evidence from China
by Qun Wang & Yongliang Zeng & Xiangfang Zhao - 251-277 Ethnicity-based director network and earnings quality
by Effiezal Aswadi Abdul Wahab & Janice C Y How & Peter Verhoeven - 278-298 The information externality of paid analysts
by Albert Tsang & Jihye Yoo - 299-328 Corporate governance, institutional ownership, and stock liquidity of SMEs: evidence from China
by Wei Liu & Yoshihisa Suzuki - 329-357 Does firms’ digitalization affect trade credit provision?
by Yue Wang & Xianzhong Song & Jingyi Zhou - 358-376 Fintech and tax revenues: does political institution matter?
by Olusegun Vincent & Olaniyi Evans - 377-399 Can a not-for-profit minority institutional investor affect corporate tax avoidance? Evidence from China
by Wen Wen & Fei Qiao & Jingli Feng & Huijie Hu
January 2025, Volume 32, Issue 1
- 1-27 Trust, family firms, and M&A quality
by Gianfranco Siciliano & Annalisa Prencipe & Suresh Radhakrishnan - 28-52 Organizational structure and tax avoidance: multinational evidence from business group affiliation
by Hyun A. Hong & Jeong-Bon Kim & Steven R. Matsunaga & Cheong H. Yi - 53-75 Economic consequences of bargain purchase gains under ASC 805: evidence from banking industry
by You Il Park - 76-90 Green credit policies and heavily polluting enterprises’ maturity mismatch between investment and financing: a difference-in-differences approach
by Xin Liu & Hu Wang - 91-109 Financing Constraints, Other People’s Money Strategy, and Enterprise Innovation
by Wenxian Hu & Qi Shi & Jinlong Chen - 110-133 Faithful or fearless: directors’ and officers’ liability insurance and management discussion and analysis tone manipulation
by Yi Ru & Wei Zhao & Zihao Su - 134-144 Pollution, trade liberalization, and urban unemployment
by Shang-Fen Wu & Cheng-Te Lee - 145-162 Can call auction reduce closing price manipulation in the stock market?
by Mengyu Li & Tiange Qi & Yongjian Huang & Panpan Feng & Yingying Zhao - 163-180 The impact of China’s One-Belt One-Road initiative on international trade and global value chains
by Yuxin Lu & Joanna Wolszczak-Derlacz - 181-195 On the effects of crude oil demand and supply shocks on Korea’s bilateral trade balance: are the effects asymmetry?
by Jungho Baek
November 2024, Volume 31, Issue 6
- 915-945 The informational role of analyst coverage on firm innovation: evidence from China
by Xiaori Zhang & Fangfang Sun & Yin-Che Weng & Yuan Yin & Wen Shi - 946-965 CSR, vertical bargaining and cost pass-through
by Xiaolin Xue & Leonard F.S. Wang & Qidi Zhang - 966-986 Digital transformation and financing constraints of SMEs: evidence from China
by Lei Guo & Luying Xu & Junyi Wang & Jingwen Li - 987-1007 Income diversification, credit risk and bank stability: evidence from an emerging market
by Thuy Thu Nguyen & Trang Thu Nguyen - 1008-1027 Do analysts’ earnings forecasts exclude earnings management? Evidence from audit adjustments
by Songsheng Chen & Qingqing Liu & Li Yao - 1028-1051 The effects of audit engagement partner ownership on audit engagements: evidence from Korea
by Jinhee Kim & So Yean Kwack - 1052-1071 Time-varying effects of the gold price and the oil price on imports in Turkey
by Nezir Köse & Emre Ünal & Savas Gayaker - 1072-1092 From greed to good: how government regulations of executive compensation impact corporate ESG performance?
by Umer Sahil Maqsood & Qian Li & R.M. Ammar Zahid & Shihao Wang - 1093-1122 Social media Q&A text semantic similarity and corporate fraud: evidence from the Shanghai Stock Exchange E-interaction platform in China
by Qifa Xu & Nan Xie & Cuixia Jiang & Shanlin Yang - 1123-1138 Share pledge and earnings persistence: evidence from China
by Mingyuan You & Xinruo Wang & Joanna (Jingwen) Zhao
September 2024, Volume 31, Issue 5
- 697-717 Extreme climate risks and corporate bond yield spreads: evidence from China
by Yanyi Ye & Jingjing Zhu & Bin Li & Xiaoguang Yang - 718-739 Human resource quality and firm performance: the role of education in China
by Nanyan Dong & Yige Jin & Peiyu Ou & Junrui Zhang - 740-756 Determinants of goodwill and its impact on post-merger and acquisition performance in Thailand: a firm-level analysis
by Pituwan Poramapojn & Paitoon Wiboonchutikula - 757-787 M&A compensation commitment and stock price crash risk: evidence from China
by Chenyu Zhang & Ju Mao & Xinshu Mao - 788-807 Corporate governance of the parent company and executive compensation contracts in subsidiary firms: Evidence from China
by Wenfei Li & Yue Xu & Degan Yu & Junsheng Zhang - 808-829 Trade policy uncertainty and the patent bubble in China: evidence from machine learning
by Xingnan Xue & Peng Liang & Fujing Xue & Nan Hu & Ling Liu - 830-847 Study on the effect of capital reallocation and dynamic characteristics of listed companies in China
by Zhefan Piao & Lunzhen Hu & Kun Yang & Wenyang Fang - 848-875 How do uncertainties affect the connectedness of global financial markets? Changes during the Russia-Ukraine conflict
by Yang Wan & Wenhao Wang & Shi He & Bing Hu - 876-893 Venture capital shareholding, tolerance for technological innovation failure, and technological innovation performance: evidence from China
by Guang Li & Yulong Liu & Qiqi Zhang - 894-913 Tournament incentives and corporate digital transformation—evidence from China
by Yan Mo & Xiao-Tong Liu
July 2024, Volume 31, Issue 4
- 495-520 Social networks and bond covenants: evidence from China
by Chenyan Liu & Juan Chen & Hongling Guo & Xuemei Qiu - 521-539 Impact of performance commitment in mergers and acquisitions on trade credit policy: evidence from China
by Haiyun Ma & Deshuai Hou & Xiaojing Chang - 540-559 Do female independent directors reduce corporate risk taking during COVID-19?
by Marybeth Rouse & R Shanti D Ottemoesoe & Yang Wang & Yifei Zhang - 560-585 Business group and analyst earnings forecast: evidence from China
by Jie Han & Chang Liu - 586-603 Forward-looking information disclosure tone, financing constraints and marketing expenditures
by Chenggang Li & Ying Yan & Xiaodong Wang & Shengnan Wan - 604-617 Does managerial ability contribute to export product quality upgrading? Evidence from China
by Xiaohui Xu & Weihao Wang & Mobing Jiang & Jun Yang - 618-637 Machine learning in predicting stock indexes: the role of online stock forum sentiment in MIDAS model
by Lei Wang & Zhong-Chao Zhao & Yin-Che Weng - 638-653 Does negative feedback affect a firm’s R&D efficiency? An empirical study of Chinese listed firms
by Furong Guo & Jiamin Liu & Niannian Wu - 654-671 Research on the effect of corporate rumor clarification based on text analysis
by Peinan Ji & Xinyi Chen & Lianchao Yu - 672-695 Trade credit and firm value in business groups: evidence from Korea
by Woo Sung Kim & Sang Hoon Lee & Keun Jung Lee & Kunsu Park
May 2024, Volume 31, Issue 3
- 301-319 Are supervisory activities of independent directors under effective supervision of media? Evidence from board voting records in China
by Qingqing Fei - 320-338 Financial reporting lag during COVID-19: evidence from flash reporting in Japan
by Tolulola Lawal & Yoshikatsu Shinozawa - 339-359 Does industry audit risk similarity affect auditor expertise? Evidence from China
by Yu Liu & Julia Junxia Liu & Qingquan Xin - 360-377 Short Selling and Managerial Ability
by Wei Zhang - 378-394 Bank competition and corporate financialization: evidence from China
by Qilong Cao & Jinglei Li - 395-422 A network analysis on fund portfolio mismatch and market volatility: evidence from China
by Yuan Zhang & Shaoling Chen & Honghua Zhang - 423-440 Institutional investors’ corporate site visits and tax avoidance
by He Xiao - 441-456 Capital structure decisions under uncertainty: the case of Turkey
by Burcu Dinçergök & Hakkı Ozan Eruygur - 457-476 Research on effects of integration of primary, secondary, and tertiary industries in rural areas of developing countries: an approach of rural capital subsidies
by Xiaochun Li & Min Li & Yunyun Wu - 477-493 Influence of COVID-19 on asymmetric cost behavior and intellectual capital efficiency: a comparison of Australian and Chinese listed firms
by Yiru Yang & Deyu Chen
March 2024, Volume 31, Issue 2
- 153-175 Income smoothing and firm value: the moderating role of foreign ownership
by Saule Dyussembina & Kunsu Park & Young Mok Choi - 176-195 Investor inattention to weekend disclosure of environmental punishment: evidence from China
by Yucheng Zhou & Di Huo & Dejun Wu - 196-220 Financial comment letters, geographic proximity and audit quality
by Jing Tang & Chuyuan Liu - 221-246 Employee education level and real earnings management: evidence from China
by Zhizhu Yuan & Ziyue Wang & Bai Liu - 247-268 Corporate social responsibility: opportunistic behavior under earnings management?
by Jianhui Jian & Keke He & Yuan Liu & Yulong Sun - 269-299 Economic policy uncertainty, audit quality, and earnings manipulation
by Hyorim Lee & Seok Woo Tiger Jeong
January 2024, Volume 31, Issue 1
- 1-24 How do foreign investors affect China’s stock return volatility? Evidence from the Shanghai-Hong Kong Stock Connect Program
by Weihua Chen & Rogemar Mamon & Heng Xiong & Pingping Zeng - 25-49 Media sentiment divergence and analyst earnings forecasts
by Hangsoo Kyung & Albert Tsang - 50-75 Military experience and corporate social responsibility: evidence from china
by Ying Hao & Junyi Li & Juan Ni & Danni Han - 76-95 Play for time when the ship is threatening to sink? Voluntary disclosure choices under going concern uncertainty
by Hrishikesh Desai & Daniel Schaupp - 96-129 Rounding of earnings per share and managerial insider selling
by Robert Kim & Yong Gyu Lee & Gerald J. Lobo - 130-151 Intraregional effect of IPOs on firm-level real earnings management: evidence from the governance role of financial analysts
by Lingmin Xie & Zhimin Xie & Zhehan Wang & Bo Pang
November 2023, Volume 30, Issue 6
- 1417-1443 The effect of bank governance on borrowers’ accounting choices
by Kang Sung Hur & in Tae Hwang - 1444-1476 Signing auditors’ experience and client investment efficiency
by Xin Yang & Minghui Li & Yujie Yang - 1477-1493 Can anti-corruption reforms ease corporate financing constraints?—Empirical evidence from China
by Wei Zhou & Min Jiang & Jiani Zong - 1494-1517 The impact of board structure on bank loan herding via mediation of underperformance
by Hao Fang & Chieh-Hsuan Wang & Hwey-Yun Yau & Chien-Ping Chung & Yen-Hsien Lee - 1518-1541 Does social capital alleviate financing constraints? A study of China’s creative economy
by Shaner Chu & Erin Oldford & Changchun Gao - 1542-1567 The influence of investment lag on company value in a non-financing constrained region
by Deng Liurui & Ke Jiafeng & Wang Dongfang - 1568-1586 Robots, factor intensities, and wage inequality
by Jiancai Pi & Yanwei Fan - 1587-1609 Stock pledge and media slant: evidence from China
by Qian Li & Mengting Guo & Mengxin Tong - 1610-1626 Population mobility and employee social responsibility: evidence from hukou reform in China
by Lidan Li & Xianzhong Song & Yupeng Yang & Xingxing Chen - 1627-1643 Does increasing the QFII quota promote Chinese institutional investors to drive ESG?
by Haozhe Han - 1644-1658 The internet and product switching: an empirical test and mechanism analysis based on China
by Yuanru Meng & Suzhen Zhang - 1659-1674 Pandemic, tourism, and the economy: a tourism-revenue target zone approach
by Meng-Yi Tai & Shih-Wen Hu & Chi-Chur Chao - 1675-1693 Saving or spending? Military CEOs and cost stickiness
by Jie He & Luling He - 1694-1708 Does the informal hierarchy of independent directors have a corporate governance effect? Evidence from China
by Dongshan Ma & Jiayu Zhao & Shengqiang Zhang & Cuifang Wang
September 2023, Volume 30, Issue 5
- 1137-1149 The impact of foreign direct investment on local entrepreneurship: blessing or curse?
by Shiyong Zhao - 1150-1164 Impact of TBT and SPS measures on domestic value-added exports: evidence from the United States
by Jie Wu & Jacob Wood & Keun-Yeob Oh & Yilin Li & Md Iqbal Bhuyan - 1165-1183 GDP manipulation and environmental information disclosure: evidence from China
by Sheng Yao & ZhiPeng Zhang & Chen-Miao Lin - 1184-1203 Political uncertainty and corporate sustainability: how does official turnover affect environmental investment
by Zhiyong Niu & Xiaoyan Zhou - 1204-1225 Payroll tax shields and wage stickiness:evidence from China’s 2008 corporate income tax law
by Dong Chen & Limin Cheng & Rui Fan & Shangkun Liang - 1226-1245 How do investors view firm’s customer concentration through bank loan announcements? Evidence from China
by Morris Ming Liu & Patrick Kuok Kun Chu & Wenya Zhou - 1246-1263 Driving factors of capital allocation efficiency in the artificial intelligence industry in China– the perspective of a financing ecosystem
by Chengxuan Geng & Ke Xu & Xiaoshu Wei - 1264-1285 Customer concentration and bank loan contracting: evidence from China
by Huijie Cui & Yu Li & Ye Sun & Yanan Zhang - 1286-1304 Corruption culture and corporate social responsibility: evidence from China
by Jiamei Wu & Zhibin Chen - 1305-1326 CEOs’ secretarial experience and MD&A disclosure quality: a study based on textual analysis
by Zhe Li & Yirong Zou & Qinyuan Chen - 1327-1349 Corporate social responsibility and non-audit service fees
by Jong-Yu Paula Hao & Fei Kang & Chia-Ling Lee - 1350-1367 National cultural distance and cross-border M&A
by Ashish Chand & Ruixiang Jiang & Zhenling Zhao - 1368-1389 Insider trade clustering and large variations in stock prices: evidence from the Korean market
by Soon Hong Park & Byungkwon Lim - 1390-1416 Re-examining the NED effect on firm financial performance: the impact and interplay of NED capital and NED equity incentives
by Tien Nguyen & John Shields & Mark Westcott
July 2023, Volume 30, Issue 4
- 849-867 Policy uncertainty and corporate innovation in a transitional economy: evidence from China
by Xiaoyan Lu & Manni Zheng - 868-889 Internal audit findings, audit committees, and firm performance evidence from UK
by Abdulaziz Alzeban - 890-911 Female directors, R&D activities and firms’ investment efficiency: evidence from China
by Shaner Chu & Erin Oldford - 912-929 Volatility forecasting using intraday information with the CARR models for the China stock markets
by Chun-Chou Wu & Wen Xu - 930-950 Economic policy uncertainty and corporate cash holdings: the mechanism of capital expenditures
by Xi Zhao & Teng Niu - 951-970 Does litigation risk increase audit effort?
by Xuejiao Zhang & Limei Cao & Wanfu Li & Qingyang Zhao & Lingwei Li - 971-985 Corporate social responsibility and endogenous competition structure in an industry composed of asymmetric firms with managerial delegation
by Yasuhiko Nakamura - 986-1007 Population aging and corporate innovation: evidence from China
by Bo Zhang & Ruixue Zhou & Limei Yang & Ximeng Zhang - 1008-1028 Operating leverage and corporate cash holdings: evidence from China
by Yanyu Chen & Lin Zhu & Zhihong Yi - 1029-1046 The effectiveness of monetary policy instruments under dollarization: a cross-country analysis
by Hail Park & Jong Chil Son - 1047-1066 Employee quality and stock price crash risk
by Liangcheng Wang & Wenhui Zhu & Tao Peng & Jie Hu - 1067-1085 Exploring the potential determinants of Chinese OFDI towards OBOR nations: an application of gravity model
by Waseem Ahmad Khan & Zia Ur Rahman & Jianming Ye - 1086-1103 The relation between the corporate governance evaluation and abnormal returns: the role of company financial performance
by Yi-Hui Tai - 1104-1119 Managerial academic experience and tone management: evidence from China
by Bo Zhang & Fan Ping & Limei Yang - 1120-1135 Managerial ability and revenue-expense matching: accrual estimation versus real business decision
by Hyungjin Cho & Ga-Young Choi
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