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	19
Auditor career concerns, audit fees and audit quality	16
Military experience and corporate social responsibility: evidence from china	16
Corporate cash holdings under Sino-US trade conflict: evidence from China	14
Initial credit ratings and voluntary disclosure : Evidence from Korea	13
Human resource quality and firm performance: the role of education in China	10
Do foreign institutional investors vote with their feet when firms engage in distinctive characteristics of real earnings management	10
The impact of China’s One-Belt One-Road initiative on international trade and global value chains	8
Can mixed ownership reform improve labor investment efficiency: evidence from China	8
AI implementation and corporate ESG performance: evidence from SMPP adoption	8
The impact of economic indicators on an international financial diversification: a long term investment approach	6
Time-varying effects of the gold price and the oil price on imports in Turkey	6
The information advantage from existing bank-firm relationships -evidence from new clients’ screening	5
Does the informal hierarchy of independent directors have a corporate governance effect? Evidence from China	5
Digital transformation and financing constraints of SMEs: evidence from China	5
Regional cultural diversity and corporate philanthropy: evidence from Chinese dialects	5
Predicting stock returns with financial ratios: A new methodology incorporating machine learning techniques to beat the market	5
The carbon risk premium: evidence from Chinese stock market	5
Can call auction reduce closing price manipulation in the stock market?	5
Pollution, trade liberalization, and urban unemployment	4
Foreign investors’ reactions to China’s ‘Double Reduction’ policy: evidence from the A-H market divergence	4
Inside the black box of ESG-related terms in corporate site visits and ESG ratings improvement*	4
Does managerial ability contribute to export product quality upgrading? Evidence from China	4
GDP manipulation and environmental information disclosure: evidence from China	4
Tournament incentives and corporate digital transformation—evidence from China	4

Income diversification, credit risk and bank stability: evidence from an emerging market	4
Does litigation risk increase audit effort?	4
Ethnicity-based director network and earnings quality	4
Mandatory ESG disclosure and trade credit: international evidence	3
Macroeconomic outlook optimism and analysts’ four-quarter-ahead quarterly earnings forecast optimism*	3
Signing auditors’ experience and client investment efficiency	3
Policy uncertainty and corporate innovation in a transitional economy: evidence from China	3
Business group and analyst earnings forecast: evidence from China	3
A network analysis on fund portfolio mismatch and market volatility: evidence from China	3
Cost-based pricing in government procurements with unobservable cost-reducing actions and productivity	3
How do investors view firm’s customer concentration through bank loan announcements? Evidence from China*	3
Do charitable auditors deliver better audit quality? Evidence from Chinese CPAs	3
The impact of board structure on bank loan herding via mediation of underperformance	2
The impact of foreign direct investment on local entrepreneurship: blessing or curse?	2
The influence of investment lag on company value in a non-financing constrained region	2
Extreme climate risks and corporate bond yield spreads: evidence from China	2
Executive extraversion and voluntary disclosure: evidence from management earnings forecasts	2
Organizational structure and tax avoidance: multinational evidence from business group affiliation	2
Impact of performance commitment in mergers and acquisitions on trade credit policy: evidence from China	2
Trade and the margins of innovative technologies: evidence from patent-firm matched data	2
Artificial intelligence adoption and credit ratings*	2
Machine learning in predicting stock indexes: the role of online stock forum sentiment in MIDAS model	2
Collusion, shading, internal and external auditing in the simple hierarchical agency	2
Corporate social responsibility: opportunistic behavior under earnings management?	2
Financial reporting lag during COVID-19: evidence from flash reporting in Japan	2
The informational role of analyst coverage on firm innovation: evidence from China	2
Open government data and management earnings forecast quality: evidence from China	2
Does the service trade network impact on technological complexity of exports?——New perspective based on social network approach	2
Operating leverage and corporate cash holdings: evidence from China	2
The information externality of paid analysts	2
The role of narrative style in a peer-to-peer lending market: an empirical investigation	1
Political uncertainty and corporate sustainability: how does official turnover affect environmental investment	1
Employee education level and real earnings management: evidence from China	1
Pandemic, tourism, and the economy: a tourism-revenue target zone approach	1
Economic consequences of bargain purchase gains under ASC 805: evidence from banking industry	1
Cultural diversity and bank credit allocation	1
Are Taiwanese descendant family firms more aggressive in tax avoidance?	1
From greed to good: how government regulations of executive compensation impact corporate ESG performance?	1
Do different cooling-off modes affect audit quality? A study based on the audit rotation system in China	1
Fair value complexity and financial statement comparability	1
Fintech and tax revenues: does political institution matter?	1
Does industry audit risk similarity affect auditor expertise? Evidence from China	1
Customer concentration and bank loan contracting: evidence from China	1
Intraregional effect of IPOs on firm-level real earnings management: evidence from the governance role of financial analysts	1
Risk-taking incentives and CEOs’ cost-management strategy: evidence from cost-stickiness	1
Corporate governance, institutional ownership, and stock liquidity of SMEs: evidence from China	1
Does government procurement affect corporate carbon emissions? Evidence from China	1
How do foreign investors affect China’s stock return volatility? Evidence from the Shanghai-Hong Kong Stock Connect Program	1
Does accelerated listing of competitors impact firm innovation information disclosure? Evidence from the market-oriented IPO reform in China	1
The effect of government intervention on the resource misallocation in innovation: ownership differences	1

M&A compensation commitment and stock price crash risk: evidence from China	1
Payroll tax shields and wage stickiness:evidence from China’s 2008 corporate income tax law	1
The spillover effect of US and China’s economic policy uncertainties on RMB internationalisation	1
Supplier dependence upon major customers and non-GAAP reporting	1
Auditors’ response to family succession: evidence from China	1
Real estate inflection point approaching? The Three Red Lines Policy in China and enterprise valuation	1
Do customers’ social responsibility affect suppliers’ value? — Evidence from China	1
National cultural distance and cross-border M&A	1
Study of the governance effect of institutional investor information network on earnings management	1
The effects of audit engagement partner ownership on audit engagements: evidence from Korea	1
Regional administrative monopoly and corporate tax avoidance: evidence from a quasi-natural experiment in China	1
Economic policy uncertainty and corporate cash holdings: the mechanism of capital expenditures	1
Endogenous timing with upstream corporate social responsibility	1
Population mobility and employee social responsibility: evidence from hukou reform in China	1
Audit partner tenure management and audit opinions	0
Data is power: the impact of data asset management on expected stock returns	0
The economic effects of mandated ICFR disclosure in China: an insider perspective	0
Does increasing the QFII quota promote Chinese institutional investors to drive ESG?	0
Faithful or fearless: directors’ and officers’ liability insurance and management discussion and analysis tone manipulation	0
Effects of climate change on firm credit risk: 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
XBRL extensions and cost of equity capital in Chinese firms: a natural experiment	0
Comment letter regulation and stock price synchronicity: evidence from China	0
Can green finance improve corporate ESG performance? Empirical evidence from Chinese A-share listed companies	0
Corporate governance of the parent company and executive compensation contracts in subsidiary firms: Evidence from China	0
Trust in the government and regulation: do they play a part in CSR decoupling-tax relationship?	0
Digital transformation and firm boundary reshaping: based on the dispersion of subsidiaries †	0
What effect does the mandatory adoption of IFRS have on the decision to withdraw an IPO?	0
How do uncertainties affect the connectedness of global financial markets? Changes during the Russia-Ukraine conflict	0
Managerial ability and revenue-expense matching: accrual estimation versus real business decision	0
Research on the effect of corporate rumor clarification based on text analysis	0
Estimating a firm-year measure of conditional conservatism for non-U.S. firms: evidence from Japan	0
Trust, family firms, and M&A quality	0
Forward-looking information disclosure tone, financing constraints and marketing expenditures	0
Board centrality and investment efficiency	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
Volatility forecasting using intraday information with the CARR models for the China stock markets	0
Income smoothing and firm value: the moderating role of foreign ownership	0
Bank competition and corporate financialization: evidence from China	0
Study on the effect of capital reallocation and dynamic characteristics of listed companies in China	0
Play for time when the ship is threatening to sink? Voluntary disclosure choices under going concern uncertainty	0
Share pledge and earnings persistence: 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
Rounding of earnings per share and managerial insider selling	0
Are supervisory activities of independent directors under effective supervision of media? Evidence from board voting records in China	0
Volatility and jump with intraday periodicity and truncated power variation in Chinese yuan-US dollar exchange rates	0
Economic policy uncertainty and stock price crash risk	0
Economic policy uncertainty, audit quality, and earnings manipulation	0
Does social capital alleviate financing constraints? A study of China’s creative economy	0
Do analysts’ earnings forecasts exclude earnings management? Evidence from audit adjustments	0
Does firms’ digitalization affect trade credit provision?	0
CSR, vertical bargaining and cost pass-through	0
Does social media attention influence audit reporting conservatism? Evidence from China	0
Corporate social responsibility and endogenous competition structure in an industry composed of asymmetric firms with managerial delegation	0
Auditor partners’ decision behaviors before retirement—the moderating effect of industry specialists	0
Corporate behavior under confusion: ESG disagreement and green innovation	0
Managerial academic experience and tone management: evidence from China	0
Investor inattention to weekend disclosure of environmental punishment: evidence from China	0
Bilateral production integration and business cycle synchronization	0
On the effects of crude oil demand and supply shocks on Korea’s bilateral trade balance: are the effects asymmetry?	0
The internet and product switching: an empirical test and mechanism analysis based on China	0
Does divergence in ESG ratings between domestic and foreign agencies impact firm valuation in China?*	0
Information content of holding investor conferences: the case of Taiwan’s semiconductor supply chain	0
Aggregate earnings informativeness and economic shocks: international evidence	0
Financial safety net and market discipline—evidence from negotiable certificates of deposit in China	0
Asymmetric attention and asymmetric overnight momentum in China’s stock market	0
Routine activity theory approach in establishing corporate crime: evidence from Taiwan*	0
Institutional investor cliques and innovation	0
Growth: rectifying two common mistakes	0
Emission rights mortgage and stock price crash risk: evidence from China	0
Role of stock price informativeness in shaping non-GAAP earnings disclosures	0
Agricultural land transfer and wage inequality in the presence of modern agriculture	0
Robots, factor intensities, and wage inequality	0
Is language priced? evidence from bank loan contracting	0
Corporate social responsibility and non-audit service fees	0
Capital structure decisions under uncertainty: the case of Turkey	0
The promise and perils of digital finance: evidence from crime rate in China	0
Determinants of goodwill and its impact on post-merger and acquisition performance in Thailand: a firm-level analysis	0
Disclosure tone, corporate governance and firm value: evidence from Egypt	0

Earnings and cash flow comparability in executive compensation	0
Influence of COVID-19 on asymmetric cost behavior and intellectual capital efficiency: a comparison of Australian and Chinese listed firms	0
Deleveraging policy, leverage management, and firms’ aggressive tax planning	0
Debt finance and environmental performance of heavily polluting companies in China: the perspective of the green credit guideline policy	0
Financial comment letters, geographic proximity and audit quality	0
Saving or spending? Military CEOs and cost stickiness	0
Venture capital shareholding, tolerance for technological innovation failure, and technological innovation performance: evidence from China	0
Foreign investment with agricultural modernization and wage inequality in developing countries: agricultural operation scale matters	0
Manufacturing exports and institutional qualities in Central Asian countries	0
Impact of TBT and SPS measures on domestic value-added exports: evidence from the United States	0
Can a not-for-profit minority institutional investor affect corporate tax avoidance? Evidence from China	0
Does chairperson gender matter? Evidence from the cost of equity capital	0
Dynamic relationship between foreign capital inflows and inflation: evidence from small open asian economies	0
Do female independent directors reduce corporate risk taking during COVID-19?	0
IPO over-financing and the path selection of enterprise customer resource optimization: based on the empirical evidence of the Chinese market*	0
CEOs’ secretarial experience and MD&A disclosure quality: a study based on textual analysis	0
Social networks and bond covenants: evidence from China	0
Does financial statement comparability mitigate corporate frauds in an emerging market? Evidence from China	0
Infection externalities and social welfare	0
Does executives’ prior experience matter for corporate green innovation? Evidence from China	0
Does reporting key audit matters change corporate disclosure strategy: evidence from Chinese audit report reform*	0
Identifying the drivers of economic uncertainty perception in China: a news-based approach	0
MD&A readability and bank loan contracting: evidence from China	0
Financing Constraints, Other People’s Money Strategy, and Enterprise Innovation	0
Media sentiment divergence and analyst earnings forecasts	0
Fintech and corporate advertising expenditures: the role of financial constraints	0
Does negative feedback affect a firm’s R&D efficiency? An empirical study of Chinese listed firms	0
Stock pledge and media slant: evidence from China	0
The effect of mandatory corporate social responsibility on firm’s cash holdings	0
Trade credit and firm value in business groups: evidence from Korea	0
Population aging and corporate innovation: evidence from China	0
Institutional investors’ corporate site visits and tax avoidance	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
Can anti-corruption reforms ease corporate financing constraints?—Empirical 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
ETF ownership and stock liquidity: evidence from China	0
Study on corporate ESG performance from the perspective of Chinese red culture	0
Short Selling and Managerial Ability	0
Overseas-Returned Executives, R&D and Innovation	0
Green credit policies and heavily polluting enterprises’ maturity mismatch between investment and financing: a difference-in-differences approach	0
Female directors, R&D activities and firms’ investment efficiency: evidence from China	0
Stock pledges by controlling shareholders and the disclosure of critical audit matters: evidence from China	0
Complex ownership, contract enforcement, creditor rights, and leverage	0
Corruption culture and corporate social responsibility: evidence from China	0