Asia-Pacific Journal of Accounting & Economics

Article	Citations
Institutional investors’ limited attention and corporate investment efficiency: evidence from China	32
Capital market consequence of expansionary fiscal policy: evidence from local government debt	25
Do foreign institutional investors vote with their feet when firms engage in distinctive characteristics of real earnings management	19
Why the silence? Goodwill impairment and analyst coverage cessation in China	15
AI implementation and corporate ESG performance: evidence from SMPP adoption	12
Human resource quality and firm performance: the role of education in China	9
Time-varying effects of the gold price and the oil price on imports in Turkey	7
The carbon risk premium: evidence from Chinese stock market	7
The impact of China’s One-Belt One-Road initiative on international trade and global value chains	7
Natural disasters and investment efficiency: evidence from hurricane strikes	7
The price of carbon pricing: climate policies, financial constraints, and green innovation	6
Can mixed ownership reform improve labor investment efficiency: evidence from China	6
Inside the black box of ESG-related terms in corporate site visits and ESG ratings improvement*	6
Population aging and firm productivity: evidence from China	6
The certification effect of government tender procurements: evidence from the cost of debt	6
Advancing export sophistication: the critical role of technological innovation and total factor productivity	6
Digital transformation and financing constraints of SMEs: evidence from China	6
The impact of independent directors’ differential incentives on firms’ auditor choice	6
How different types and motives of cross-border acquisitions influence transaction duration? Evidence from Chinese firms	5
Spillover effects among iron ore, coke, and rebar futures markets from a time-frequency domain perspective	5
Ethnicity-based director network and earnings quality	5
Tournament incentives and corporate digital transformation—evidence from China	5
Can call auction reduce closing price manipulation in the stock market?	5
Unlocking disclosure narratives: readability, length, and sentiment cues as indicators of bankrupt Japanese companies	4
How do institutional investors evaluate ESG? Evidence from survey and archival data in China	4

Does managerial ability contribute to export product quality upgrading? Evidence from China	4
Foreign investors’ reactions to China’s ‘Double Reduction’ policy: evidence from the A-H market divergence	4
A network analysis on fund portfolio mismatch and market volatility: evidence from China	4
Pollution, trade liberalization, and urban unemployment	4
Does price discovery efficiency benefit from internationalization in China’s oil and oilseed futures market?——evidence from a quasi-natural experiment	4
Mandatory ESG disclosure and trade credit: international evidence	4
Talk the talk and walk the walk: how social trust affects ESG disclosure’s financing impact	4
The effect of political turnover on the market integration*	4
Income diversification, credit risk and bank stability: evidence from an emerging market	4
Corruption perception index, the ease of doing business and stock market index: moderating effect of Hofstede’ cultural dimensions	4
The more the better? The relationship between ESG and corporate financial performance: evidence from China	3
How do investors view firm’s customer concentration through bank loan announcements? Evidence from China*	3
Artificial intelligence adoption and credit ratings*	3
Open government data and management earnings forecast quality: evidence from China	3
Minority shareholder short-termism and investment inefficiency: evidence from the Chinese investor interactive platforms	3
Business group and analyst earnings forecast: evidence from China	3
Extreme climate risks and corporate bond yield spreads: evidence from China	3
Machine learning in predicting stock indexes: the role of online stock forum sentiment in MIDAS model	3
Short selling and stock returns: evidence from the first-day of listing on the STAR market	3
Collusion, shading, internal and external auditing in the simple hierarchical agency	3
The role of outside directors in tunnelling-related tax avoidance: evidence from Indonesia	3
Climate risk and stock performance: evidence from UK climate-sensitive sectors	3
Do order imbalances predict intraday returns? New evidence from the Chinese stock market	3
Does the service trade network impact on technological complexity of exports?——New perspective based on social network approach	3
Supply-side dominance in China’s inflation dynamics: a machine-learning approach	3
The spillover effect of US and China’s economic policy uncertainties on RMB internationalisation	2
Studying the production efficiencies of Taiwan’s public audit firms under the framework of two-stage models	2
Corporate social responsibility: opportunistic behavior under earnings management?	2
The information externality of paid analysts	2
The real effect of labor protection on stock crash risk in emerging markets–Evidence from China	2
Impact of accounting quality on managerial willingness to accept corporate site visits: evidence from China	2
Population mobility and employee social responsibility: evidence from hukou reform in China	2
Trade and the margins of innovative technologies: evidence from patent-firm matched data	2
The impact of analyst coverage on management forecast accuracy	2
Impact of performance commitment in mergers and acquisitions on trade credit policy: evidence from China	2
Environmental law enforcement and green innovation: evidence from the establishment of environmental courts in China	2
The impact of audit market concentration on audit quality: evidence from Australia	2
Fintech and tax revenues: does political institution matter?	2
Systemic risk in the Singapore financial market: a machine learning approach	2
The informational role of analyst coverage on firm innovation: evidence from China	2
Railway draws eyes: the effects of transportation development on production information demand	2
Financial reporting lag during COVID-19: evidence from flash reporting in Japan	2
Stock market internationalization and excess pay: evidence from MSCI index change	2
Corporate governance, institutional ownership, and stock liquidity of SMEs: evidence from China	1
Agricultural land transfer and wage inequality in the presence of modern agriculture	1
Are Taiwanese descendant family firms more aggressive in tax avoidance?	1
Does local government debt discourage corporate risk-taking? The roles of share pledging and housing price growth*	1
How do foreign investors affect China’s stock return volatility? Evidence from the Shanghai-Hong Kong Stock Connect Program	1
Trust in the government and regulation: do they play a part in CSR decoupling-tax relationship?	1
Employment effects of targeted monetary tools: a case study of targeted reserve requirement ratio reductions in China	1

Risk-taking incentives and CEOs’ cost-management strategy: evidence from cost-stickiness	1
The effects of audit engagement partner ownership on audit engagements: evidence from Korea	1
Impacts of public health emergencies on equity financing: evidence from the COVID-19 pandemic	1
Endogenous timing with upstream corporate social responsibility	1
Do customers’ social responsibility affect suppliers’ value? — Evidence from China	1
Tone at the top: understanding the effectiveness of board-level CSR committees in China	1
Industry-finance cooperation and stock price crash risk: a quasi-natural experiment from China	1
Routine activity theory approach in establishing corporate crime: evidence from Taiwan*	1
Does government procurement affect corporate carbon emissions? Evidence from China	1
Trade credit and firm value in business groups: evidence from Korea	1
Study of the governance effect of institutional investor information network on earnings management	1
Employee education level and real earnings management: evidence from China	1
From greed to good: how government regulations of executive compensation impact corporate ESG performance?	1
Unintended consequences of market deregulation: a perspective from corporate leverage manipulation	1
Data assets disclosure and stock price crash risk*	1
ESG investment intentions among young investors in the Vietnam stock market	1
M&A compensation commitment and stock price crash risk: evidence from China	1
The impact of Fintech on the digital transformation of enterprises: a test of heterogeneity and mechanisms	1
The impact of government auditing on corporate audit quality: evidence from Central Audit Committee in China	1
Does accelerated listing of competitors impact firm innovation information disclosure? Evidence from the market-oriented IPO reform in China	1
Does ESG rating disagreement affect patient capital?	1
Eyes wide open: strategic alliances and the disclosure of critical audit matters*	1
Identifying the drivers of economic uncertainty perception in China: a news-based approach	1
From data to decision: how does data assetization affect corporate risk-taking?	1
Does negative feedback affect a firm’s R&D efficiency? An empirical study of Chinese listed firms	1
Cultural diversity and bank credit allocation	1
Pandemic, tourism, and the economy: a tourism-revenue target zone approach	1
Regional administrative monopoly and corporate tax avoidance: evidence from a quasi-natural experiment in China	1
Real estate inflection point approaching? The Three Red Lines Policy in China and enterprise valuation	1
Do different cooling-off modes affect audit quality? A study based on the audit rotation system in China	1
Risk factors disclosure and cost of debt: evidence from China’s corporate bond market	1
Does industry audit risk similarity affect auditor expertise? Evidence from China	1
Corporate digital strategy and the firm’s employment: evidence from China	1
Mutual fund investment and ESG rating: evidence from mutual fund holdings in Taiwan	1
Supplier dependence upon major customers and non-GAAP reporting	1
Do board sustainable development committees matter to carbon emission reporting quality?	0
Rounding of earnings per share and managerial insider selling	0
Research on effects of integration of primary, secondary, and tertiary industries in rural areas of developing countries: an approach of rural capital subsidies	0
Why is tail risk fatter in China’s A-share market than in the US market? – based on the XGBoost machine learning method	0
Influence of COVID-19 on asymmetric cost behavior and intellectual capital efficiency: a comparison of Australian and Chinese listed firms	0
The risk of finance words	0
Competition, cooperation, and innovation: the catalytic effects of China’s fair competition review system	0
Do companies care about the manifestations of climate risk? Evidence from corporate cash holdings	0
MD&A readability and bank loan contracting: evidence from China	0
Can anti-corruption reforms ease corporate financing constraints?—Empirical evidence from China	0
Does reporting key audit matters change corporate disclosure strategy: evidence from Chinese audit report reform*	0
The impact of ESG rating divergence on stock price delays: evidence from China	0
Asymmetric attention and asymmetric overnight momentum in China’s stock market	0
Enhancing green technology innovation efficiency: the role of green finance in China	0
RMB internationalization and firms’ total factor productivity—micro-analysis based on the dual circulation perspective	0
Intellectual property rights protection, analyst attention reallocation, and information environment	0
The internet and product switching: an empirical test and mechanism analysis based on China	0
Can controlling shareholder board reduce firm risk? Evidence from a parent board reform in China*	0
Corporate behavior under confusion: ESG disagreement and green innovation	0
What effect does the mandatory adoption of IFRS have on the decision to withdraw an IPO?	0
Does mandatory CSR disclosure increase the risk of being a zombie firm in China?	0
Digital transformation and firm boundary reshaping: based on the dispersion of subsidiaries †	0
Geographic deviation and analyst forecast accuracy: evidence from China*	0
Study on corporate ESG performance from the perspective of Chinese red culture	0
Capital structure decisions under uncertainty: the case of Turkey	0
Financial comment letters, geographic proximity and audit quality	0
Estimating a firm-year measure of conditional conservatism for non-U.S. firms: evidence from Japan	0
Systemic risk measures and macroeconomic shocks: evidence from China	0
Social networks and bond covenants: evidence from China	0
IPO over-financing and the path selection of enterprise customer resource optimization: based on the empirical evidence of the Chinese market*	0
The promise and perils of digital finance: evidence from crime rate in China	0
Fueling debt: generalist CEOs and the corporate over-indebtedness dilemma	0
Does ESG performance mitigate firm leverage? Evidence from A-share listed companies	0
Fintech and corporate advertising expenditures: the role of financial constraints	0
Government intervention relieving and green innovation: evidence from China administrative approval reform	0
Share pledge and earnings persistence: evidence from China	0
Can a not-for-profit minority institutional investor affect corporate tax avoidance? Evidence from China	0
Biodiversity risks and corporate tax avoidance: Based on a supply chain perspective	0
Short selling and tunneling through intercorporate transfers: evidence from China	0
Does RTA network centrality promote the formation of global RTAs? an empirical analysis based on the social network perspective	0
Social media Q&A text semantic similarity and corporate fraud: evidence from the Shanghai Stock Exchange E-interaction platform in China	0
Optimization of resource allocation in audit firms: evidence from inter-office client realignment	0
Study on the effect of capital reallocation and dynamic characteristics of listed companies in China	0
Venture capital shareholding, tolerance for technological innovation failure, and technological innovation performance: evidence from China	0
Audit partner tenure management and audit opinions	0

Leverage and investment in Chinese firms: a modern perspective	0
Banking competition and credit risk: evidence from branch entry deregulation in China	0
Emission rights mortgage and stock price crash risk: evidence from China	0
Bilateral production integration and business cycle synchronization	0
Effects of climate change on firm credit risk: evidence from China	0
Could government lead funds improve the enterprises’ AI output?	0
How do uncertainties affect the connectedness of global financial markets? Changes during the Russia-Ukraine conflict	0
Does firms’ digitalization affect trade credit provision?	0
Does divergence in ESG ratings between domestic and foreign agencies impact firm valuation in China?*	0
Common institutional ownership and excessive corporate leverage: evidence from China	0
Institutional investor cliques and innovation	0
Using individual vs. group evaluation to incentivize effort for heterogeneous groups	0
Faithful or fearless: directors’ and officers’ liability insurance and management discussion and analysis tone manipulation	0
Liquidity improvement and labor investment efficiency: new evidence from China	0
Investor inattention to weekend disclosure of environmental punishment: evidence from China	0
Does executives’ prior experience matter for corporate green innovation? Evidence from China	0
Financing Constraints, Other People’s Money Strategy, and Enterprise Innovation	0
Auditor education and training and audit quality: evidence from China	0
Income smoothing and firm value: the moderating role of foreign ownership	0
Green credit policies and heavily polluting enterprises’ maturity mismatch between investment and financing: a difference-in-differences approach	0
Do firms with high environment, social, and governance create more jobs?	0
Does social media attention influence audit reporting conservatism? Evidence from China	0
The moderating role of corporate governance mechanism on the relationship between product market competition and earnings management: evidence from Bangladesh	0
Correction	0
Does online interaction between investors and firms inhibit managerial myopia?	0
When compliance costs crowd out innovation: evidence from R&D recruitment under China’s Golden Tax Project III	0
Foreign investment with agricultural modernization and wage inequality in developing countries: agricultural operation scale matters	0
Exploring the dynamics of sustainable finance: interplay of policy impact and investor behaviour – a systematic literature review*	0
Decentralized Finance meets real estate: investor preferences for tokenized properties in an emerging market	0
Does increasing the QFII quota promote Chinese institutional investors to drive ESG?	0
Institutional investors’ corporate site visits and tax avoidance	0
Hometown heroes: the influence of local board chairs on executive compensation	0
On the effects of crude oil demand and supply shocks on Korea’s bilateral trade balance: are the effects asymmetry?	0
Economic policy uncertainty, audit quality, and earnings manipulation	0
Auditor partners’ decision behaviors before retirement—the moderating effect of industry specialists	0
Leverage and financialization: evidence from Chinese manufacturing industry	0
Infection externalities and social welfare	0
The impact of wealth management products on banks’ green finance: evidence from China	0
Does the withdrawal of implicit government guarantees affect the shadow banking decisions of private non-financial enterprises? Evidence from China	0
Do female independent directors reduce corporate risk taking during COVID-19?	0
Data is power: the impact of data asset management on expected stock returns	0
Do analysts’ earnings forecasts exclude earnings management? Evidence from audit adjustments	0
Research on the effect of corporate rumor clarification based on text analysis	0
Does chairperson gender matter? Evidence from the cost of equity capital	0
Intra-industry information transfer: evidence from accumulated confirmatory earnings news by peers	0
Dynamic relationship between foreign capital inflows and inflation: evidence from small open asian economies	0
The unintended consequence of industry-classified information disclosure: evidence from managerial learning from peer practices	0
Bank competition and corporate financialization: evidence from China	0
The impact of digital transformation on human capital investment	0
XBRL extensions and cost of equity capital in Chinese firms: a natural experiment	0
Does it pay to be socially connected with analysts? Evidence from persistent innovation	0
Corporate governance of the parent company and executive compensation contracts in subsidiary firms: Evidence from China	0
Media sentiment divergence and analyst earnings forecasts	0
ETF ownership and stock liquidity: evidence from China	0
Determinants of goodwill and its impact on post-merger and acquisition performance in Thailand: a firm-level analysis	0
Can green finance improve corporate ESG performance? Empirical evidence from Chinese A-share listed companies	0
What attracts VC investment? The role of inventor–founders in fundraising	0
Financial safety net and market discipline—evidence from negotiable certificates of deposit in China	0
To disclose or not to disclose: political connection and corporate risk disclosure	0
Does credit risk impact the profitability of banks in Indonesia?	0
CSR, vertical bargaining and cost pass-through	0
Do differences in directors make a difference? Evidence from a transitional economy	0
Stock price informativeness and corporate risk-taking: empirical evidence from the Chinese stock market	0
Trade policy uncertainty and the patent bubble in China: evidence from machine learning	0
Does location Matter? The nonlinear effect of spatial proximity on the performance of non-listed firms	0
Individual versus institutional valuation in IPOs: evidence from primary market	0
Development costs capitalization and firm innovation: evidence from China	0
Professors go in for business: managerial academic experience and corporate environmental, social, and governance (ESG) performance	0
The impacts of R&D investment and operating efficiency on executive compensation structure: the moderating roles of systematic and unsystematic risks	0
Overseas-Returned Executives, R&D and Innovation	0
Volatility and jump with intraday periodicity and truncated power variation in Chinese yuan-US dollar exchange rates	0
Forward-looking information disclosure tone, financing constraints and marketing expenditures	0