Asia-Pacific Journal of Accounting & Economics

Article	Citations
Institutional investors’ limited attention and corporate investment efficiency: evidence from China	31
AI implementation and corporate ESG performance: evidence from SMPP adoption	24
Do foreign institutional investors vote with their feet when firms engage in distinctive characteristics of real earnings management	18
The impact of China’s One-Belt One-Road initiative on international trade and global value chains	14
Why the silence? Goodwill impairment and analyst coverage cessation in China	11
Capital market consequence of expansionary fiscal policy: evidence from local government debt	10
Human resource quality and firm performance: the role of education in China	8
Time-varying effects of the gold price and the oil price on imports in Turkey	7
Can mixed ownership reform improve labor investment efficiency: evidence from China	7
Natural disasters and investment efficiency: evidence from hurricane strikes	7
The impact of independent directors’ differential incentives on firms’ auditor choice	6
The price of carbon pricing: climate policies, financial constraints, and green innovation	6
The carbon risk premium: evidence from Chinese stock market	6
Tournament incentives and corporate digital transformation—evidence from China	6
Population aging and firm productivity: evidence from China	6
Digital transformation and financing constraints of SMEs: evidence from China	6
Does the informal hierarchy of independent directors have a corporate governance effect? Evidence from China	6
Can call auction reduce closing price manipulation in the stock market?	5
Ethnicity-based director network and earnings quality	5
Inside the black box of ESG-related terms in corporate site visits and ESG ratings improvement*	5
How different types and motives of cross-border acquisitions influence transaction duration? Evidence from Chinese firms	5
Corruption perception index, the ease of doing business and stock market index: moderating effect of Hofstede’ cultural dimensions	4
Pollution, trade liberalization, and urban unemployment	4
Does managerial ability contribute to export product quality upgrading? Evidence from China	4
Climate risk and stock performance: evidence from UK climate-sensitive sectors	4

Foreign investors’ reactions to China’s ‘Double Reduction’ policy: evidence from the A-H market divergence	4
Spillover effects among iron ore, coke, and rebar futures markets from a time-frequency domain perspective	4
The certification effect of government tender procurements: evidence from the cost of debt	4
How do investors view firm’s customer concentration through bank loan announcements? Evidence from China*	4
Income diversification, credit risk and bank stability: evidence from an emerging market	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	3
Unlocking disclosure narratives: readability, length, and sentiment cues as indicators of bankrupt Japanese companies	3
The influence of investment lag on company value in a non-financing constrained region	3
The more the better? The relationship between ESG and corporate financial performance: evidence from China	3
A network analysis on fund portfolio mismatch and market volatility: evidence from China	3
Extreme climate risks and corporate bond yield spreads: evidence from China	3
Does the service trade network impact on technological complexity of exports?——New perspective based on social network approach	3
The effect of political turnover on the market integration*	3
Do order imbalances predict intraday returns? New evidence from the Chinese stock market	3
Business group and analyst earnings forecast: evidence from China	3
Talk the talk and walk the walk: how social trust affects ESG disclosure’s financing impact	3
Collusion, shading, internal and external auditing in the simple hierarchical agency	2
Supply-side dominance in China’s inflation dynamics: a machine-learning approach	2
Artificial intelligence adoption and credit ratings*	2
The information externality of paid analysts	2
Environmental law enforcement and green innovation: evidence from the establishment of environmental courts in China	2
The real effect of labor protection on stock crash risk in emerging markets–Evidence from China	2
Impact of performance commitment in mergers and acquisitions on trade credit policy: evidence from China	2
Open government data and management earnings forecast quality: evidence from China	2
Minority shareholder short-termism and investment inefficiency: evidence from the Chinese investor interactive platforms	2
The role of outside directors in tunnelling-related tax avoidance: evidence from Indonesia	2
Corporate social responsibility: opportunistic behavior under earnings management?	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
Trade and the margins of innovative technologies: evidence from patent-firm matched data	2
Short selling and stock returns: evidence from the first-day of listing on the STAR market	2
Machine learning in predicting stock indexes: the role of online stock forum sentiment in MIDAS model	2
Organizational structure and tax avoidance: multinational evidence from business group affiliation	2
The impact of analyst coverage on management forecast accuracy	2
The impact of foreign direct investment on local entrepreneurship: blessing or curse?	2
Fintech and tax revenues: does political institution matter?	2
Stock market internationalization and excess pay: evidence from MSCI index change	2
The informational role of analyst coverage on firm innovation: evidence from China	2
Studying the production efficiencies of Taiwan’s public audit firms under the framework of two-stage models	1
Are Taiwanese descendant family firms more aggressive in tax avoidance?	1
How do foreign investors affect China’s stock return volatility? Evidence from the Shanghai-Hong Kong Stock Connect Program	1
Identifying the drivers of economic uncertainty perception in China: a news-based approach	1
Agricultural land transfer and wage inequality in the presence of modern agriculture	1
Real estate inflection point approaching? The Three Red Lines Policy in China and enterprise valuation	1
Risk-taking incentives and CEOs’ cost-management strategy: evidence from cost-stickiness	1
Employment effects of targeted monetary tools: a case study of targeted reserve requirement ratio reductions in China	1
Corporate digital strategy and the firm’s employment: evidence from China	1
The effects of audit engagement partner ownership on audit engagements: evidence from Korea	1
Industry-finance cooperation and stock price crash risk: a quasi-natural experiment from China	1

Endogenous timing with upstream corporate social responsibility	1
Mutual fund investment and ESG rating: evidence from mutual fund holdings in Taiwan	1
Population mobility and employee social responsibility: evidence from hukou reform in China	1
M&A compensation commitment and stock price crash risk: evidence from China	1
Corporate governance, institutional ownership, and stock liquidity of SMEs: evidence from China	1
Trust in the government and regulation: do they play a part in CSR decoupling-tax relationship?	1
Trade credit and firm value in business groups: evidence from Korea	1
Employee education level and real earnings management: evidence from China	1
Do different cooling-off modes affect audit quality? A study based on the audit rotation system in China	1
Do customers’ social responsibility affect suppliers’ value? — Evidence from China	1
Cultural diversity and bank credit allocation	1
ESG investment intentions among young investors in the Vietnam stock market	1
Study of the governance effect of institutional investor information network on earnings management	1
The impact of Fintech on the digital transformation of enterprises: a test of heterogeneity and mechanisms	1
Does industry audit risk similarity affect auditor expertise? Evidence from China	1
The impact of audit market concentration on audit quality: evidence from Australia	1
Systemic risk in the Singapore financial market: a machine learning approach	1
The spillover effect of US and China’s economic policy uncertainties on RMB internationalisation	1
Does government procurement affect corporate carbon emissions? Evidence from China	1
Does accelerated listing of competitors impact firm innovation information disclosure? Evidence from the market-oriented IPO reform in China	1
Does negative feedback affect a firm’s R&D efficiency? An empirical study of Chinese listed firms	1
Pandemic, tourism, and the economy: a tourism-revenue target zone approach	1
Routine activity theory approach in establishing corporate crime: evidence from Taiwan*	1
Supplier dependence upon major customers and non-GAAP reporting	1
Impacts of public health emergencies on equity financing: evidence from the COVID-19 pandemic	1
From greed to good: how government regulations of executive compensation impact corporate ESG performance?	1
Eyes wide open: strategic alliances and the disclosure of critical audit matters*	1
Regional administrative monopoly and corporate tax avoidance: evidence from a quasi-natural experiment in China	1
The impact of government auditing on corporate audit quality: evidence from Central Audit Committee in China	1
Liquidity improvement and labor investment efficiency: new evidence from China	0
Hometown heroes: the influence of local board chairs on executive compensation	0
Does firms’ digitalization affect trade credit provision?	0
What effect does the mandatory adoption of IFRS have on the decision to withdraw an IPO?	0
Bilateral production integration and business cycle synchronization	0
Institutional investor cliques and innovation	0
Estimating a firm-year measure of conditional conservatism for non-U.S. firms: evidence from Japan	0
Does chairperson gender matter? Evidence from the cost of equity capital	0
Research on the effect of corporate rumor clarification based on text analysis	0
Social media Q&A text semantic similarity and corporate fraud: evidence from the Shanghai Stock Exchange E-interaction platform in China	0
Asymmetric attention and asymmetric overnight momentum in China’s stock market	0
Capital structure decisions under uncertainty: the case of Turkey	0
Does online interaction between investors and firms inhibit managerial myopia?	0
Does divergence in ESG ratings between domestic and foreign agencies impact firm valuation in China?*	0
The moderating role of corporate governance mechanism on the relationship between product market competition and earnings management: evidence from Bangladesh	0
Do firms with high environment, social, and governance create more jobs?	0
Government intervention relieving and green innovation: evidence from China administrative approval reform	0
Study on corporate ESG performance from the perspective of Chinese red culture	0
Trade policy uncertainty and the patent bubble in China: evidence from machine learning	0
Do differences in directors make a difference? Evidence from a transitional economy	0
Do analysts’ earnings forecasts exclude earnings management? Evidence from audit adjustments	0
Systemic risk measures and macroeconomic shocks: evidence from China	0
Share pledge and earnings persistence: evidence from China	0
Correction	0
Determinants of goodwill and its impact on post-merger and acquisition performance in Thailand: a firm-level analysis	0
Can anti-corruption reforms ease corporate financing constraints?—Empirical evidence from China	0
To disclose or not to disclose: political connection and corporate risk disclosure	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
Rounding of earnings per share and managerial insider selling	0
Social networks and bond covenants: evidence from China	0
Does RTA network centrality promote the formation of global RTAs? an empirical analysis based on the social network perspective	0
The impact of wealth management products on banks’ green finance: evidence from China	0
Dynamic relationship between foreign capital inflows and inflation: evidence from small open asian economies	0
Green credit policies and heavily polluting enterprises’ maturity mismatch between investment and financing: a difference-in-differences approach	0
Does the withdrawal of implicit government guarantees affect the shadow banking decisions of private non-financial enterprises? Evidence from China	0
Foreign investment with agricultural modernization and wage inequality in developing countries: agricultural operation scale matters	0
Play for time when the ship is threatening to sink? Voluntary disclosure choices under going concern uncertainty	0
Financial safety net and market discipline—evidence from negotiable certificates of deposit in China	0
Auditor partners’ decision behaviors before retirement—the moderating effect of industry specialists	0
Bank competition and corporate financialization: evidence from China	0
Geographic deviation and analyst forecast accuracy: evidence from China*	0
XBRL extensions and cost of equity capital in Chinese firms: a natural experiment	0
Digital transformation and firm boundary reshaping: based on the dispersion of subsidiaries †	0
Does reporting key audit matters change corporate disclosure strategy: evidence from Chinese audit report reform*	0
Does mandatory CSR disclosure increase the risk of being a zombie firm in China?	0
Can green finance improve corporate ESG performance? Empirical evidence from Chinese A-share listed companies	0
Forward-looking information disclosure tone, financing constraints and marketing expenditures	0
Corporate behavior under confusion: ESG disagreement and green innovation	0
Income smoothing and firm value: the moderating role of foreign ownership	0
Individual versus institutional valuation in IPOs: evidence from primary market	0
Do female independent directors reduce corporate risk taking during COVID-19?	0

Stock pledge and media slant: evidence from China	0
The impact of ESG rating divergence on stock price delays: evidence from China	0
Banking competition and credit risk: evidence from branch entry deregulation in China	0
Competition, cooperation, and innovation: the catalytic effects of China’s fair competition review system	0
Development costs capitalization and firm innovation: evidence from China	0
Institutional investors’ corporate site visits and tax avoidance	0
Infection externalities and social welfare	0
Does social media attention influence audit reporting conservatism? Evidence from China	0
Venture capital shareholding, tolerance for technological innovation failure, and technological innovation performance: evidence from China	0
Financial comment letters, geographic proximity and audit quality	0
Data is power: the impact of data asset management on expected stock returns	0
Short Selling and Managerial Ability	0
Intra-industry information transfer: evidence from accumulated confirmatory earnings news by peers	0
Audit partner tenure management and audit opinions	0
Does executives’ prior experience matter for corporate green innovation? Evidence from China	0
Volatility and jump with intraday periodicity and truncated power variation in Chinese yuan-US dollar exchange rates	0
Do board sustainable development committees matter to carbon emission reporting quality?	0
RMB internationalization and firms’ total factor productivity—micro-analysis based on the dual circulation perspective	0
CSR, vertical bargaining and cost pass-through	0
Fintech and corporate advertising expenditures: the role of financial constraints	0
Can a not-for-profit minority institutional investor affect corporate tax avoidance? Evidence from China	0
Could government lead funds improve the enterprises’ AI output?	0
ETF ownership and stock liquidity: evidence from China	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
The internet and product switching: an empirical test and mechanism analysis based on China	0
The promise and perils of digital finance: evidence from crime rate in China	0
Faithful or fearless: directors’ and officers’ liability insurance and management discussion and analysis tone manipulation	0
Media sentiment divergence and analyst earnings forecasts	0
Financing Constraints, Other People’s Money Strategy, and Enterprise Innovation	0
MD&A readability and bank loan contracting: evidence from China	0
Impact of TBT and SPS measures on domestic value-added exports: evidence from the United States	0
Are supervisory activities of independent directors under effective supervision of media? Evidence from board voting records in China	0
How do uncertainties affect the connectedness of global financial markets? Changes during the Russia-Ukraine conflict	0
Enhancing green technology innovation efficiency: the role of green finance in China	0
Influence of COVID-19 on asymmetric cost behavior and intellectual capital efficiency: a comparison of Australian and Chinese listed firms	0
Exploring the dynamics of sustainable finance: interplay of policy impact and investor behaviour – a systematic literature review*	0
Corporate governance of the parent company and executive compensation contracts in subsidiary firms: Evidence from China	0
Do companies care about the manifestations of climate risk? Evidence from corporate cash holdings	0
Does location Matter? The nonlinear effect of spatial proximity on the performance of non-listed firms	0
Saving or spending? Military CEOs and cost stickiness	0
Auditor education and training and audit quality: evidence from China	0
Overseas-Returned Executives, R&D and Innovation	0
Leverage and financialization: evidence from Chinese manufacturing industry	0
Economic policy uncertainty, audit quality, and earnings manipulation	0
Leverage and investment in Chinese firms: a modern perspective	0
Effects of climate change on firm credit risk: evidence from China	0
Short selling and tunneling through intercorporate transfers: 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
On the effects of crude oil demand and supply shocks on Korea’s bilateral trade balance: are the effects asymmetry?	0
Robots, factor intensities, and wage inequality	0
Study on the effect of capital reallocation and dynamic characteristics of listed companies in China	0
The impact of digital transformation on human capital investment	0
Does increasing the QFII quota promote Chinese institutional investors to drive ESG?	0
Emission rights mortgage and stock price crash risk: evidence from China	0
Professors go in for business: managerial academic experience and corporate environmental, social, and governance (ESG) performance	0
Investor inattention to weekend disclosure of environmental punishment: evidence from China	0