Asia-Pacific Journal of Accounting & Economics

Article	Citations
Driving factors of capital allocation efficiency in the artificial intelligence industry in China– the perspective of a financing ecosystem	24
Institutional investors’ limited attention and corporate investment efficiency: evidence from China	22
Military experience and corporate social responsibility: evidence from china	18
Capital market consequence of expansionary fiscal policy: evidence from local government debt	18
Human resource quality and firm performance: the role of education in China	11
The impact of China’s One-Belt One-Road initiative on international trade and global value chains	10
AI implementation and corporate ESG performance: evidence from SMPP adoption	10
Do foreign institutional investors vote with their feet when firms engage in distinctive characteristics of real earnings management	10
Can mixed ownership reform improve labor investment efficiency: evidence from China	8
The carbon risk premium: evidence from Chinese stock market	8
The impact of economic indicators on an international financial diversification: a long term investment approach	7
Time-varying effects of the gold price and the oil price on imports in Turkey	7
The impact of independent directors’ differential incentives on firms’ auditor choice	6
Population aging and firm productivity: evidence from China	6
Tournament incentives and corporate digital transformation—evidence from China	6
Does the informal hierarchy of independent directors have a corporate governance effect? Evidence from China	6
Digital transformation and financing constraints of SMEs: evidence from China	6
Natural disasters and investment efficiency: evidence from hurricane strikes	6
Inside the black box of ESG-related terms in corporate site visits and ESG ratings improvement*	5
Ethnicity-based director network and earnings quality	5
Can call auction reduce closing price manipulation in the stock market?	5
Foreign investors’ reactions to China’s ‘Double Reduction’ policy: evidence from the A-H market divergence	5
Macroeconomic outlook optimism and analysts’ four-quarter-ahead quarterly earnings forecast optimism*	4
Do order imbalances predict intraday returns? New evidence from the Chinese stock market	4
Does price discovery efficiency benefit from internationalization in China’s oil and oilseed futures market?——evidence from a quasi-natural experiment	4

Pollution, trade liberalization, and urban unemployment	4
How do investors view firm’s customer concentration through bank loan announcements? Evidence from China*	4
GDP manipulation and environmental information disclosure: evidence from China	4
Does managerial ability contribute to export product quality upgrading? Evidence from China	4
Spillover effects among iron ore, coke, and rebar futures markets from a time-frequency domain perspective	4
Business group and analyst earnings forecast: evidence from China	4
Does litigation risk increase audit effort?	4
Income diversification, credit risk and bank stability: evidence from an emerging market	4
The effect of political turnover on the market integration *	3
Mandatory ESG disclosure and trade credit: international evidence	3
Extreme climate risks and corporate bond yield spreads: evidence from China	3
Minority shareholder short-termism and investment inefficiency: evidence from the Chinese investor interactive platforms	3
Do charitable auditors deliver better audit quality? Evidence from Chinese CPAs	3
The influence of investment lag on company value in a non-financing constrained region	3
Does the service trade network impact on technological complexity of exports?——New perspective based on social network approach	3
Machine learning in predicting stock indexes: the role of online stock forum sentiment in MIDAS model	3
A network analysis on fund portfolio mismatch and market volatility: evidence from China	3
Unlocking disclosure narratives: readability, length, and sentiment cues as indicators of bankrupt Japanese companies	3
The role of outside directors in tunnelling-related tax avoidance: evidence from Indonesia	3
Artificial intelligence adoption and credit ratings*	3
Organizational structure and tax avoidance: multinational evidence from business group affiliation	2
Corporate social responsibility: opportunistic behavior under earnings management?	2
The real effect of labor protection on stock crash risk in emerging markets–Evidence from China	2
Railway draws eyes: the effects of transportation development on production information demand	2
Trade and the margins of innovative technologies: evidence from patent-firm matched data	2
The impact of board structure on bank loan herding via mediation of underperformance	2
Collusion, shading, internal and external auditing in the simple hierarchical agency	2
Open government data and management earnings forecast quality: evidence from China	2
The impact of foreign direct investment on local entrepreneurship: blessing or curse?	2
Financial reporting lag during COVID-19: evidence from flash reporting in Japan	2
Impact of performance commitment in mergers and acquisitions on trade credit policy: evidence from China	2
Operating leverage and corporate cash holdings: evidence from China	2
The informational role of analyst coverage on firm innovation: evidence from China	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 impact of analyst coverage on management forecast accuracy	2
Stock market internationalization and excess pay: evidence from MSCI index change	1
Employment effects of targeted monetary tools: a case study of targeted reserve requirement ratio reductions in China	1
The spillover effect of US and China’s economic policy uncertainties on RMB internationalisation	1
Political uncertainty and corporate sustainability: how does official turnover affect environmental investment	1
Are Taiwanese descendant family firms more aggressive in tax avoidance?	1
Regional administrative monopoly and corporate tax avoidance: evidence from a quasi-natural experiment in China	1
Cultural diversity and bank credit allocation	1
Population mobility and employee social responsibility: evidence from hukou reform in China	1
Routine activity theory approach in establishing corporate crime: evidence from Taiwan*	1
Payroll tax shields and wage stickiness:evidence from China’s 2008 corporate income tax law	1
Real estate inflection point approaching? The Three Red Lines Policy in China and enterprise valuation	1
Pandemic, tourism, and the economy: a tourism-revenue target zone approach	1
Do customers’ social responsibility affect suppliers’ value? — Evidence from China	1
Customer concentration and bank loan contracting: evidence from China	1

Economic policy uncertainty and corporate cash holdings: the mechanism of capital expenditures	1
Endogenous timing with upstream corporate social responsibility	1
How do foreign investors affect China’s stock return volatility? Evidence from the Shanghai-Hong Kong Stock Connect Program	1
Do different cooling-off modes affect audit quality? A study based on the audit rotation system in China	1
Supplier dependence upon major customers and non-GAAP reporting	1
M&A compensation commitment and stock price crash risk: evidence from China	1
Trust in the government and regulation: do they play a part in CSR decoupling-tax relationship?	1
Does industry audit risk similarity affect auditor expertise? Evidence from China	1
Trade credit and firm value in business groups: evidence from Korea	1
Economic consequences of bargain purchase gains under ASC 805: evidence from banking industry	1
Impacts of public health emergencies on equity financing: evidence from the COVID-19 pandemic	1
Corporate governance, institutional ownership, and stock liquidity of SMEs: evidence from China	1
Study of the governance effect of institutional investor information network on earnings management	1
Fintech and tax revenues: does political institution matter?	1
From greed to good: how government regulations of executive compensation impact corporate ESG performance?	1
Mutual fund investment and ESG rating: evidence from mutual fund holdings in Taiwan	1
The effects of audit engagement partner ownership on audit engagements: evidence from Korea	1
Does government procurement affect corporate carbon emissions? Evidence from China	1
The impact of government auditing on corporate audit quality: evidence from Central Audit Committee in China	1
Does negative feedback affect a firm’s R&D efficiency? An empirical study of Chinese listed firms	1
Systemic risk in the Singapore financial market: a machine learning approach	1
Employee education level and real earnings management: evidence from China	1
Intraregional effect of IPOs on firm-level real earnings management: evidence from the governance role of financial analysts	1
Corporate digital strategy and the firm’s employment: evidence from China	1
Does accelerated listing of competitors impact firm innovation information disclosure? Evidence from the market-oriented IPO reform in China	1
Risk-taking incentives and CEOs’ cost-management strategy: evidence from cost-stickiness	1
Stock pledge and media slant: evidence from China	0
Does mandatory CSR disclosure increase the risk of being a zombie firm in China?	0
Correction	0
Are supervisory activities of independent directors under effective supervision of media? Evidence from board voting records in China	0
Income smoothing and firm value: the moderating role of foreign ownership	0
How do uncertainties affect the connectedness of global financial markets? Changes during the Russia-Ukraine conflict	0
The promise and perils of digital finance: evidence from crime rate in China	0
The impact of wealth management products on banks’ green finance: evidence from China	0
Short selling and tunneling through intercorporate transfers: evidence from China	0
Do female independent directors reduce corporate risk taking during COVID-19?	0
Do analysts’ earnings forecasts exclude earnings management? Evidence from audit adjustments	0
Banking competition and credit risk: evidence from branch entry deregulation in China	0
Data is power: the impact of data asset management on expected stock returns	0
Managerial academic experience and tone management: evidence from China	0
Play for time when the ship is threatening to sink? Voluntary disclosure choices under going concern uncertainty	0
Audit partner tenure management and audit opinions	0
Media sentiment divergence and analyst earnings forecasts	0
Female directors, R&D activities and firms’ investment efficiency: evidence from China	0
Does social capital alleviate financing constraints? A study of China’s creative economy	0
Does the withdrawal of implicit government guarantees affect the shadow banking decisions of private non-financial enterprises? Evidence from China	0
Growth: rectifying two common mistakes	0
IPO over-financing and the path selection of enterprise customer resource optimization: based on the empirical evidence of the Chinese market*	0
Estimating a firm-year measure of conditional conservatism for non-U.S. firms: evidence from Japan	0
Research on the effect of corporate rumor clarification based on text analysis	0
CSR, vertical bargaining and cost pass-through	0
Geographic deviation and analyst forecast accuracy: evidence from China*	0
Does executives’ prior experience matter for corporate green innovation? Evidence from China	0
Does RTA network centrality promote the formation of global RTAs? an empirical analysis based on the social network perspective	0
Financing Constraints, Other People’s Money Strategy, and Enterprise Innovation	0
Population aging and corporate innovation: evidence from China	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
Volatility forecasting using intraday information with the CARR models for the China stock markets	0
Social networks and bond covenants: evidence from China	0
XBRL extensions and cost of equity capital in Chinese firms: a natural experiment	0
Does location Matter? The nonlinear effect of spatial proximity on the performance of non-listed firms	0
Systemic risk measures and macroeconomic shocks: evidence from China	0
Corruption culture and corporate social responsibility: evidence from China	0
MD&A readability and bank loan contracting: evidence from China	0
Institutional investors’ corporate site visits and tax avoidance	0
Saving or spending? Military CEOs and cost stickiness	0
Overseas-Returned Executives, R&D and Innovation	0
Does divergence in ESG ratings between domestic and foreign agencies impact firm valuation in China?*	0
What effect does the mandatory adoption of IFRS have on the decision to withdraw an IPO?	0
Individual versus institutional valuation in IPOs: evidence from primary market	0
Economic policy uncertainty, audit quality, and earnings manipulation	0
Corporate governance of the parent company and executive compensation contracts in subsidiary firms: Evidence from China	0
Can anti-corruption reforms ease corporate financing constraints?—Empirical evidence from China	0
Identifying the drivers of economic uncertainty perception in China: a news-based approach	0
On the effects of crude oil demand and supply shocks on Korea’s bilateral trade balance: are the effects asymmetry?	0
Trust, family firms, and M&A quality	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
Emission rights mortgage and stock price crash risk: evidence from China	0

Investor inattention to weekend disclosure of environmental punishment: evidence from China	0
Professors go in for business: managerial academic experience and corporate environmental, social, and governance (ESG) performance	0
Dynamic relationship between foreign capital inflows and inflation: evidence from small open asian economies	0
The internet and product switching: an empirical test and mechanism analysis based on China	0
Foreign investment with agricultural modernization and wage inequality in developing countries: agricultural operation scale matters	0
Fintech and corporate advertising expenditures: the role of financial constraints	0
Digital transformation and firm boundary reshaping: based on the dispersion of subsidiaries †	0
Volatility and jump with intraday periodicity and truncated power variation in Chinese yuan-US dollar exchange rates	0
Influence of COVID-19 on asymmetric cost behavior and intellectual capital efficiency: a comparison of Australian and Chinese listed firms	0
Can green finance improve corporate ESG performance? Empirical evidence from Chinese A-share listed companies	0
Study on corporate ESG performance from the perspective of Chinese red culture	0
Financial safety net and market discipline—evidence from negotiable certificates of deposit in China	0
Capital structure decisions under uncertainty: the case of Turkey	0
Asymmetric attention and asymmetric overnight momentum in China’s stock market	0
ETF ownership and stock liquidity: evidence from China	0
Effects of climate change on firm credit risk: evidence from China	0
Do companies care about the manifestations of climate risk? Evidence from corporate cash holdings	0
Corporate behavior under confusion: ESG disagreement and green innovation	0
Do differences in directors make a difference? Evidence from a transitional economy	0
Short Selling and Managerial Ability	0
The moderating role of corporate governance mechanism on the relationship between product market competition and earnings management: evidence from Bangladesh	0
Does chairperson gender matter? Evidence from the cost of equity capital	0
Do firms with high environment, social, and governance create more jobs?	0
Does online interaction between investors and firms inhibit managerial myopia?	0
Share pledge and earnings persistence: 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
Exploring the dynamics of sustainable finance: interplay of policy impact and investor behaviour – a systematic literature review*	0
Competition, cooperation, and innovation: the catalytic effects of China’s fair competition review system	0
Infection externalities and social welfare	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
Agricultural land transfer and wage inequality in the presence of modern agriculture	0
Rounding of earnings per share and managerial insider selling	0
Bank competition and corporate financialization: evidence from China	0
Determinants of goodwill and its impact on post-merger and acquisition performance in Thailand: a firm-level analysis	0
Can a not-for-profit minority institutional investor affect corporate tax avoidance? Evidence from China	0
Corporate social responsibility and endogenous competition structure in an industry composed of asymmetric firms with managerial delegation	0
Does social media attention influence audit reporting conservatism? Evidence from China	0
Financial comment letters, geographic proximity and audit quality	0
Does firms’ digitalization affect trade credit provision?	0
Institutional investor cliques and innovation	0
Green credit policies and heavily polluting enterprises’ maturity mismatch between investment and financing: a difference-in-differences approach	0
Social media Q&A text semantic similarity and corporate fraud: evidence from the Shanghai Stock Exchange E-interaction platform in China	0
Impact of TBT and SPS measures on domestic value-added exports: evidence from the United States	0
Does increasing the QFII quota promote Chinese institutional investors to drive ESG?	0
Forward-looking information disclosure tone, financing constraints and marketing expenditures	0
Robots, factor intensities, and wage inequality	0
Auditor partners’ decision behaviors before retirement—the moderating effect of industry specialists	0
RMB internationalization and firms’ total factor productivity—micro-analysis based on the dual circulation perspective	0
Trade policy uncertainty and the patent bubble in China: evidence from machine learning	0
Bilateral production integration and business cycle synchronization	0
Role of stock price informativeness in shaping non-GAAP earnings disclosures	0
To disclose or not to disclose: political connection and corporate risk disclosure	0