Asia-Pacific Journal of Accounting & Economics

Article	Citations
Disclosure tone, corporate governance and firm value: evidence from Egypt	17
Academic independent directors and corporate fraud: evidence from China	11
The effect of audit partner style on financial statement comparability	11
Female directors, R&D activities and firms’ investment efficiency: evidence from China	11
Corporate social responsibility: opportunistic behavior under earnings management?	10
Internal audit findings, audit committees, and firm performance evidence from UK	10
Debt finance and environmental performance of heavily polluting companies in China: the perspective of the green credit guideline policy	10
Population aging and corporate innovation: evidence from China	8
The role of communist party branch in employment protection: evidence from Chinese private firms	8
Can financial analysts constrain real earnings management in emerging markets? Evidence from China	8
The effect of financial literacy on rural households insurance participation: evidence from farmers in southwest China	8
The impact of foreign direct investment on local entrepreneurship: blessing or curse?	7
Auditor career concerns, audit fees and audit quality	6
Corruption culture and corporate social responsibility: evidence from China	6
Impact of TBT and SPS measures on domestic value-added exports: evidence from the United States	5
Economic policy uncertainty and corporate cash holdings: the mechanism of capital expenditures	5
Signing auditors’ experience and client investment efficiency	5
GDP manipulation and environmental information disclosure: evidence from China	5
Corporate social responsibility and endogenous competition structure in an industry composed of asymmetric firms with managerial delegation	4
Comment letter regulation and stock price synchronicity: evidence from China	4
Bank competition and corporate financialization: evidence from China	4
Digital transformation and financing constraints of SMEs: evidence from China	4
Free riding, empire building, and cost management prior to and post municipal enterprise mergers in Japan	4
Does financial statement comparability mitigate corporate frauds in an emerging market? Evidence from China	4
Korean evidence on auditor switching for opinion shopping and capital market perceptions of audit quality	4

The negative corporate governance impact of distracted shareholders: evidence from value of cash holdings	3
Learning by P2P bidding	3
Pilot CEOs and tax avoidance: evidence from machine learning methods	3
Does a firm have to be socially responsible to become a target in cross-border M&As: evidence from China	3
CSR, vertical bargaining and cost pass-through	3
M&A compensation commitment and stock price crash risk: evidence from China	3
The effect of government intervention on the resource misallocation in innovation: ownership differences	3
CEOs’ secretarial experience and MD&A disclosure quality: a study based on textual analysis	3
Do internet stock message boards influence firm value? evidence from China	3
Financial comment letters, geographic proximity and audit quality	2
Do charitable auditors deliver better audit quality? Evidence from Chinese CPAs	2
Military experience and corporate social responsibility: evidence from china	2
Economic policy uncertainty, audit quality, and earnings manipulation	2
Research on effects of integration of primary, secondary, and tertiary industries in rural areas of developing countries: an approach of rural capital subsidies	2
Employee quality and stock price crash risk	2
Impacts of credit constraints on innovation propensity and innovation performance: evidence from China and India	2
Board reforms and audit fees: international evidence	2
Does increasing the QFII quota promote Chinese institutional investors to drive ESG?	2
Corporate cash holdings under Sino-US trade conflict: evidence from China	2
The effect of SFAS 158 on the mispricing of pension plan funding	2
Financing Constraints, Other People’s Money Strategy, and Enterprise Innovation	2
Managerial academic experience and tone management: evidence from China	2
Complex ownership, contract enforcement, creditor rights, and leverage	2
Time-varying effects of the gold price and the oil price on imports in Turkey	2
Board centrality and investment efficiency	2
The effect of mandatory corporate social responsibility on firm’s cash holdings	2
Market-based Financing Reforms and Shareholder Valuations: event Study Evidence from the Chinese Sci-Technology Innovation Board	2
Employee education level and real earnings management: evidence from China	2
Influence of COVID-19 on asymmetric cost behavior and intellectual capital efficiency: a comparison of Australian and Chinese listed firms	2
Board of directors and earnings management: conventional and Islamic banks	2
Predicting stock returns with financial ratios: A new methodology incorporating machine learning techniques to beat the market	2
Executive extraversion and voluntary disclosure: evidence from management earnings forecasts	2
Political uncertainty and corporate sustainability: how does official turnover affect environmental investment	1
Volatility forecasting using intraday information with the CARR models for the China stock markets	1
Does social capital alleviate financing constraints? A study of China’s creative economy	1
Managerial ability and revenue-expense matching: accrual estimation versus real business decision	1
Do insiders facing pledging risks make risky corporate investments? Evidence from Chinese M&As	1
Is language priced? evidence from bank loan contracting	1
Do analysts’ earnings forecasts exclude earnings management? Evidence from audit adjustments	1
Earnings and cash flow comparability in executive compensation	1
Saving or spending? Military CEOs and cost stickiness	1
Customer concentration and bank loan contracting: evidence from China	1
Organizational structure and tax avoidance: multinational evidence from business group affiliation	1
Aggregate earnings informativeness and economic shocks: international evidence	1
Regional cultural diversity and corporate philanthropy: evidence from Chinese dialects	1
The information advantage from existing bank-firm relationships -evidence from new clients’ screening	1
Initial credit ratings and voluntary disclosure : Evidence from Korea	1
Emission rights mortgage and stock price crash risk: evidence from China	1
Stock pledges by controlling shareholders and the disclosure of critical audit matters: evidence from China	1
Policy uncertainty and corporate innovation in a transitional economy: evidence from China	1

Corporate governance, institutional ownership, and stock liquidity of SMEs: evidence from China	1
Manufacturing exports and institutional qualities in Central Asian countries	1
Overseas-Returned Executives, R&D and Innovation	1
Stock pledge and media slant: evidence from China	1
Capital structure decisions under uncertainty: the case of Turkey	1
From greed to good: how government regulations of executive compensation impact corporate ESG performance?	1
Research on the effect of corporate rumor clarification based on text analysis	1
Corporate social responsibility and non-audit service fees	1
Are female CFOs trailblazers or sustainers? Evidence from industry growth prospects in China	1
Human resource quality and firm performance: the role of education in China	1
Social networks and bond covenants: evidence from China	1
Population mobility and employee social responsibility: evidence from hukou reform in China	1
Can anti-corruption reforms ease corporate financing constraints?—Empirical evidence from China	1
The inevitable disclosure doctrine and CEO risk-taking incentives	1
Financial reporting lag during COVID-19: evidence from flash reporting in Japan	1
How do uncertainties affect the connectedness of global financial markets? Changes during the Russia-Ukraine conflict	1
Debt enforcement and bank loans: evidence from insolvency practices worldwide	1
Robots, factor intensities, and wage inequality	1
Media sentiment divergence and analyst earnings forecasts	1
Cost-based pricing in government procurements with unobservable cost-reducing actions and productivity	0
Can green finance improve corporate ESG performance? Empirical evidence from Chinese A-share listed companies	0
Volatility and jump with intraday periodicity and truncated power variation in Chinese yuan-US dollar exchange rates	0
Financial safety net and market discipline—evidence from negotiable certificates of deposit in China	0
Does social media attention influence audit reporting conservatism? Evidence from China	0
Business group and analyst earnings forecast: evidence from China	0
Infection externalities and social welfare	0
Corporate governance of the parent company and executive compensation contracts in subsidiary firms: Evidence from China	0
Play for time when the ship is threatening to sink? Voluntary disclosure choices under going concern uncertainty	0
Re-examining the NED effect on firm financial performance: the impact and interplay of NED capital and NED equity incentives	0
The effect of bank governance on borrowers’ accounting choices	0
The impact of board structure on bank loan herding via mediation of underperformance	0
Do female independent directors reduce corporate risk taking during COVID-19?	0
Driving factors of capital allocation efficiency in the artificial intelligence industry in China– the perspective of a financing ecosystem	0
What effect does the mandatory adoption of IFRS have on the decision to withdraw an IPO?	0
Growth: rectifying two common mistakes	0
Identifying the drivers of economic uncertainty perception in China: a news-based approach	0
Intraregional effect of IPOs on firm-level real earnings management: evidence from the governance role of financial analysts	0
Ethnicity-based director network and earnings quality	0
Study on corporate ESG performance from the perspective of Chinese red culture	0
Does chairperson gender matter? Evidence from the cost of equity capital	0
Endogenous timing with upstream corporate social responsibility	0
Collusion, shading, internal and external auditing in the simple hierarchical agency	0
Insider trade clustering and large variations in stock prices: evidence from the Korean market	0
Faithful or fearless: directors’ and officers’ liability insurance and management discussion and analysis tone manipulation	0
Does negative feedback affect a firm’s R&D efficiency? An empirical study of Chinese listed firms	0
Trust, family firms, and M&A quality	0
Does firms’ digitalization affect trade credit provision?	0
Short Selling and Managerial Ability	0
Role of stock price informativeness in shaping non-GAAP earnings disclosures	0
The effects of audit engagement partner ownership on audit engagements: evidence from Korea	0
Mandatory vs. voluntary disclosure of management forecast in China	0
Does managerial ability contribute to export product quality upgrading? Evidence from China	0
Share pledge and earnings persistence: evidence from China	0
Auditor partners’ decision behaviors before retirement—the moderating effect of industry specialists	0
Study on the effect of capital reallocation and dynamic characteristics of listed companies in China	0
Pollution, trade liberalization, and urban unemployment	0
Do different cooling-off modes affect audit quality? A study based on the audit rotation system in China	0
Institutional investors’ corporate site visits and tax avoidance	0
Fintech and tax revenues: does political institution matter?	0
Investor inattention to weekend disclosure of environmental punishment: evidence from China	0
The internet and product switching: an empirical test and mechanism analysis based on China	0
Payroll tax shields and wage stickiness:evidence from China’s 2008 corporate income tax law	0
Income diversification, credit risk and bank stability: evidence from an emerging market	0
The information externality of paid analysts	0
Strategic decisions of a multi-product firm under Bertrand competition	0
Pandemic, tourism, and the economy: a tourism-revenue target zone approach	0
The role of narrative style in a peer-to-peer lending market: an empirical investigation	0
Impact of performance commitment in mergers and acquisitions on trade credit policy: evidence from China	0
Trust in the government and regulation: do they play a part in CSR decoupling-tax relationship?	0
Economic consequences of bargain purchase gains under ASC 805: evidence from banking industry	0
The informational role of analyst coverage on firm innovation: evidence from China	0
A network analysis on fund portfolio mismatch and market volatility: evidence from China	0
MD&A readability and bank loan contracting: evidence from China	0
Green credit policies and heavily polluting enterprises’ maturity mismatch between investment and financing: a difference-in-differences approach	0
Bilateral production integration and business cycle synchronization	0
Do foreign institutional investors vote with their feet when firms engage in distinctive characteristics of real earnings management	0
Economic policy uncertainty and stock price crash risk	0
Trade credit and firm value in business groups: evidence from Korea	0
The effectiveness of monetary policy instruments under dollarization: a cross-country analysis	0
Does industry audit risk similarity affect auditor expertise? Evidence from China	0

Risk-taking incentives and CEOs’ cost-management strategy: evidence from cost-stickiness	0
Auditors’ response to family succession: evidence from China	0
Deleveraging policy, leverage management, and firms’ aggressive tax planning	0
ETF ownership and stock liquidity: evidence from China	0
Effects of climate change on firm credit risk: evidence from China	0
Fair value complexity and financial statement comparability	0
Trade and the margins of innovative technologies: evidence from patent-firm matched data	0
How do foreign investors affect China’s stock return volatility? Evidence from the Shanghai-Hong Kong Stock Connect Program	0
Determinants of goodwill and its impact on post-merger and acquisition performance in Thailand: a firm-level analysis	0
Venture capital shareholding, tolerance for technological innovation failure, and technological innovation performance: evidence from China	0
Tournament incentives and corporate digital transformation—evidence from China	0
Operating leverage and corporate cash holdings: evidence from China	0
On the effects of crude oil demand and supply shocks on Korea’s bilateral trade balance: are the effects asymmetry?	0
Does litigation risk increase audit effort?	0
Labor power, investor protection, and price synchronicity	0
The impact of economic indicators on an international financial diversification: a long term investment approach	0
How do investors view firm’s customer concentration through bank loan announcements? Evidence from China*	0
Social media Q&A text semantic similarity and corporate fraud: evidence from the Shanghai Stock Exchange E-interaction platform in China	0
Can call auction reduce closing price manipulation in the stock market?	0
Can a not-for-profit minority institutional investor affect corporate tax avoidance? Evidence from China	0
Rounding of earnings per share and managerial insider selling	0
National cultural distance and cross-border M&A	0
The impact of China’s One-Belt One-Road initiative on international trade and global value chains	0
Macroeconomic outlook optimism and analysts’ four-quarter-ahead quarterly earnings forecast optimism*	0
Trade policy uncertainty and the patent bubble in China: evidence from machine learning	0
Income smoothing and firm value: the moderating role of foreign ownership	0
Extreme climate risks and corporate bond yield spreads: evidence from China	0
Does the informal hierarchy of independent directors have a corporate governance effect? Evidence from China	0
Information content of holding investor conferences: the case of Taiwan’s semiconductor supply chain	0
Bottom-up (top-down) rolling budgeting and job autonomy: consequences for the role of role overload and managerial performance	0
Machine learning in predicting stock indexes: the role of online stock forum sentiment in MIDAS model	0
Are supervisory activities of independent directors under effective supervision of media? Evidence from board voting records in China	0
The influence of investment lag on company value in a non-financing constrained region	0
Forward-looking information disclosure tone, financing constraints and marketing expenditures	0
The moderating role of corporate governance mechanism on the relationship between product market competition and earnings management: evidence from Bangladesh	0
The economic effects of mandated ICFR disclosure in China: an insider perspective	0