Asia-Pacific Journal of Accounting & Economics

Article	Citations
Do differences in directors make a difference? Evidence from a transitional economy	17
Do charitable auditors deliver better audit quality? Evidence from Chinese CPAs	16
Mandatory ESG disclosure and trade credit: international evidence	15
Macroeconomic outlook optimism and analysts’ four-quarter-ahead quarterly earnings forecast optimism*	15
On the effects of crude oil demand and supply shocks on Korea’s bilateral trade balance: are the effects asymmetry?	12
Economic consequences of bargain purchase gains under ASC 805: evidence from banking industry	11
Population mobility and employee social responsibility: evidence from hukou reform in China	10
Is language priced? evidence from bank loan contracting	10
Pandemic, tourism, and the economy: a tourism-revenue target zone approach	8
How do investors view firm’s customer concentration through bank loan announcements? Evidence from China*	7
Driving factors of capital allocation efficiency in the artificial intelligence industry in China– the perspective of a financing ecosystem	7
Rounding of earnings per share and managerial insider selling	6
Signing auditors’ experience and client investment efficiency	6
Real estate inflection point approaching? The Three Red Lines Policy in China and enterprise valuation	5
The effect of financial literacy on rural households insurance participation: evidence from farmers in southwest China	5
Intraregional effect of IPOs on firm-level real earnings management: evidence from the governance role of financial analysts	5
A network analysis on fund portfolio mismatch and market volatility: evidence from China	5
Study on corporate ESG performance from the perspective of Chinese red culture	5
Auditor career concerns, audit fees and audit quality	5
Re-examining the NED effect on firm financial performance: the impact and interplay of NED capital and NED equity incentives	5
Institutional investors’ corporate site visits and tax avoidance	4
Corporate cash holdings under Sino-US trade conflict: evidence from China	4
Business group and analyst earnings forecast: evidence from China	4
Policy uncertainty and corporate innovation in a transitional economy: evidence from China	4
Payroll tax shields and wage stickiness:evidence from China’s 2008 corporate income tax law	4

Employee education level and real earnings management: evidence from China	3
Military experience and corporate social responsibility: evidence from china	3
CEOs’ secretarial experience and MD&A disclosure quality: a study based on textual analysis	3
Study on the effect of capital reallocation and dynamic characteristics of listed companies in China	3
Identifying the drivers of economic uncertainty perception in China: a news-based approach	3
Determinants of goodwill and its impact on post-merger and acquisition performance in Thailand: a firm-level analysis	3
The effect of mandatory corporate social responsibility on firm’s cash holdings	2
Deleveraging policy, leverage management, and firms’ aggressive tax planning	2
Trade credit and firm value in business groups: evidence from Korea	2
AI implementation and corporate ESG performance: evidence from SMPP adoption	2
Role of stock price informativeness in shaping non-GAAP earnings disclosures	2
Insider trade clustering and large variations in stock prices: evidence from the Korean market	2
Information content of holding investor conferences: the case of Taiwan’s semiconductor supply chain	2
Does firms’ digitalization affect trade credit provision?	2
The influence of investment lag on company value in a non-financing constrained region	2
Does the service trade network impact on technological complexity of exports?——New perspective based on social network approach	2
The economic effects of mandated ICFR disclosure in China: an insider perspective	2
Fair value complexity and financial statement comparability	2
Financial comment letters, geographic proximity and audit quality	2
Volatility and jump with intraday periodicity and truncated power variation in Chinese yuan-US dollar exchange rates	2
Initial credit ratings and voluntary disclosure : Evidence from Korea	2
Bank competition and corporate financialization: evidence from China	2
Do foreign institutional investors vote with their feet when firms engage in distinctive characteristics of real earnings management	2
Stock pledges by controlling shareholders and the disclosure of critical audit matters: evidence from China	2
Does increasing the QFII quota promote Chinese institutional investors to drive ESG?	2
Can a not-for-profit minority institutional investor affect corporate tax avoidance? Evidence from China	2
Does social media attention influence audit reporting conservatism? Evidence from China	1
Auditor partners’ decision behaviors before retirement—the moderating effect of industry specialists	1
The internet and product switching: an empirical test and mechanism analysis based on China	1
Effects of climate change on firm credit risk: evidence from China	1
Board centrality and investment efficiency	1
The impact of China’s One-Belt One-Road initiative on international trade and global value chains	1
Social networks and bond covenants: evidence from China	1
Endogenous timing with upstream corporate social responsibility	1
Machine learning in predicting stock indexes: the role of online stock forum sentiment in MIDAS model	1
Emission rights mortgage and stock price crash risk: evidence from China	1
Strategic decisions of a multi-product firm under Bertrand competition	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
Media sentiment divergence and analyst earnings forecasts	1
The impact of economic indicators on an international financial diversification: a long term investment approach	1
Agricultural land transfer and wage inequality in the presence of modern agriculture	1
Green credit policies and heavily polluting enterprises’ maturity mismatch between investment and financing: a difference-in-differences approach	1
Trust in the government and regulation: do they play a part in CSR decoupling-tax relationship?	1
Does negative feedback affect a firm’s R&D efficiency? An empirical study of Chinese listed firms	1
Does industry audit risk similarity affect auditor expertise? Evidence from China	1
Managerial ability and revenue-expense matching: accrual estimation versus real business decision	1
Pilot CEOs and tax avoidance: evidence from machine learning methods	1
Disclosure tone, corporate governance and firm value: evidence from Egypt	1
Volatility forecasting using intraday information with the CARR models for the China stock markets	1

Play for time when the ship is threatening to sink? Voluntary disclosure choices under going concern uncertainty	1
Do female independent directors reduce corporate risk taking during COVID-19?	1
Artificial intelligence adoption and credit ratings*	1
Human resource quality and firm performance: the role of education in China	1
CSR, vertical bargaining and cost pass-through	1
Extreme climate risks and corporate bond yield spreads: evidence from China	1
Does social capital alleviate financing constraints? A study of China’s creative economy	1
M&A compensation commitment and stock price crash risk: evidence from China	1
Can green finance improve corporate ESG performance? Empirical evidence from Chinese A-share listed companies	1
Does executives’ prior experience matter for corporate green innovation? 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
Debt finance and environmental performance of heavily polluting companies in China: the perspective of the green credit guideline policy	0
Do analysts’ earnings forecasts exclude earnings management? Evidence from audit adjustments	0
Does managerial ability contribute to export product quality upgrading? Evidence from China	0
Earnings and cash flow comparability in executive compensation	0
Impact of TBT and SPS measures on domestic value-added exports: evidence from the United States	0
Corporate governance of the parent company and executive compensation contracts in subsidiary firms: Evidence from China	0
What effect does the mandatory adoption of IFRS have on the decision to withdraw an IPO?	0
Tournament incentives and corporate digital transformation—evidence from China	0
Regional cultural diversity and corporate philanthropy: evidence from Chinese dialects	0
Infection externalities and social welfare	0
Aggregate earnings informativeness and economic shocks: international evidence	0
The role of narrative style in a peer-to-peer lending market: an empirical investigation	0
Can mixed ownership reform improve labor investment efficiency: evidence from China	0
Open government data and management earnings forecast quality: evidence from China	0
Forward-looking information disclosure tone, financing constraints and marketing expenditures	0
Does the informal hierarchy of independent directors have a corporate governance effect? Evidence from China	0
Corruption culture and corporate social responsibility: evidence from China	0
The promise and perils of digital finance: evidence from crime rate in China	0
ETF ownership and stock liquidity: evidence from China	0
Corporate behavior under confusion: ESG disagreement and green innovation	0
Political uncertainty and corporate sustainability: how does official turnover affect environmental investment	0
Population aging and corporate innovation: evidence from China	0
Digital transformation and financing constraints of SMEs: evidence from China	0
Robots, factor intensities, and wage inequality	0
Trust, family firms, and M&A quality	0
Capital structure decisions under uncertainty: the case of Turkey	0
Overseas-Returned Executives, R&D and Innovation	0
Customer concentration and bank loan contracting: evidence from China	0
Trade and the margins of innovative technologies: evidence from patent-firm matched data	0
Does government procurement affect corporate carbon emissions? Evidence from China	0
The information externality of paid analysts	0
Time-varying effects of the gold price and the oil price on imports in Turkey	0
Does litigation risk increase audit effort?	0
The informational role of analyst coverage on firm innovation: evidence from China	0
National cultural distance and cross-border M&A	0
GDP manipulation and environmental information disclosure: evidence from China	0
Predicting stock returns with financial ratios: A new methodology incorporating machine learning techniques to beat the market	0
Can call auction reduce closing price manipulation in the stock market?	0
The carbon risk premium: evidence from Chinese stock market	0
Influence of COVID-19 on asymmetric cost behavior and intellectual capital efficiency: a comparison of Australian and Chinese listed firms	0
Dynamic relationship between foreign capital inflows and inflation: evidence from small open asian economies	0
Operating leverage and corporate cash holdings: evidence from China	0
Managerial academic experience and tone management: evidence from China	0
Economic policy uncertainty and corporate cash holdings: the mechanism of capital expenditures	0
Share pledge and earnings persistence: evidence from China	0
Corporate social responsibility and non-audit service fees	0
Financing Constraints, Other People’s Money Strategy, and Enterprise Innovation	0
Regional administrative monopoly and corporate tax avoidance: evidence from a quasi-natural experiment in China	0
Pollution, trade liberalization, and urban unemployment	0
Executive extraversion and voluntary disclosure: evidence from management earnings forecasts	0
Study of the governance effect of institutional investor information network on earnings management	0
Foreign investors’ reactions to China’s ‘Double Reduction’ policy: evidence from the A-H market divergence	0
Income smoothing and firm value: the moderating role of foreign ownership	0
Does financial statement comparability mitigate corporate frauds in an emerging market? Evidence from China	0
Auditors’ response to family succession: evidence from China	0
Economic policy uncertainty, audit quality, and earnings manipulation	0
Organizational structure and tax avoidance: multinational evidence from business group affiliation	0
MD&A readability and bank loan contracting: evidence from China	0
Collusion, shading, internal and external auditing in the simple hierarchical agency	0
Ethnicity-based director network and earnings quality	0
Female directors, R&D activities and firms’ investment efficiency: evidence from China	0
Cost-based pricing in government procurements with unobservable cost-reducing actions and productivity	0
The moderating role of corporate governance mechanism on the relationship between product market competition and earnings management: evidence from Bangladesh	0
Fintech and tax revenues: does political institution matter?	0
Comment letter regulation and stock price synchronicity: evidence from China	0
Income diversification, credit risk and bank stability: evidence from an emerging market	0
Are Taiwanese descendant family firms more aggressive in tax avoidance?	0
The impact of board structure on bank loan herding via mediation of underperformance	0
Digital transformation and firm boundary reshaping: based on the dispersion of subsidiaries †	0

Internal audit findings, audit committees, and firm performance evidence from UK	0
Does chairperson gender matter? Evidence from the cost of equity capital	0
Financial reporting lag during COVID-19: evidence from flash reporting in Japan	0
Can anti-corruption reforms ease corporate financing constraints?—Empirical evidence from China	0
How do uncertainties affect the connectedness of global financial markets? Changes during the Russia-Ukraine conflict	0
Complex ownership, contract enforcement, creditor rights, and leverage	0
The effect of government intervention on the resource misallocation in innovation: ownership differences	0
Impact of performance commitment in mergers and acquisitions on trade credit policy: evidence from China	0
Risk-taking incentives and CEOs’ cost-management strategy: evidence from cost-stickiness	0
Investor inattention to weekend disclosure of environmental punishment: evidence from China	0
Research on the effect of corporate rumor clarification based on text analysis	0
Corporate social responsibility and endogenous competition structure in an industry composed of asymmetric firms with managerial delegation	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
Does the withdrawal of implicit government guarantees affect the shadow banking decisions of private non-financial enterprises? Evidence from China	0
Are supervisory activities of independent directors under effective supervision of media? Evidence from board voting records in China	0
Estimating a firm-year measure of conditional conservatism for non-U.S. firms: evidence from Japan	0
From greed to good: how government regulations of executive compensation impact corporate ESG performance?	0
Asymmetric attention and asymmetric overnight momentum in China’s stock market	0
Data is power: the impact of data asset management on expected stock returns	0
Stock pledge and media slant: evidence from China	0
XBRL extensions and cost of equity capital in Chinese firms: a natural experiment	0
Financial safety net and market discipline—evidence from negotiable certificates of deposit in China	0
Corporate social responsibility: opportunistic behavior under earnings management?	0
Economic policy uncertainty and stock price crash risk	0
Trade policy uncertainty and the patent bubble in China: evidence from machine learning	0
Corporate governance, institutional ownership, and stock liquidity of SMEs: evidence from China	0
Faithful or fearless: directors’ and officers’ liability insurance and management discussion and analysis tone manipulation	0
The information advantage from existing bank-firm relationships -evidence from new clients’ screening	0
Short Selling and Managerial Ability	0
Growth: rectifying two common mistakes	0
Saving or spending? Military CEOs and cost stickiness	0
The spillover effect of US and China’s economic policy uncertainties on RMB internationalisation	0
Cultural diversity and bank credit allocation	0
Manufacturing exports and institutional qualities in Central Asian countries	0
The effects of audit engagement partner ownership on audit engagements: evidence from Korea	0
Venture capital shareholding, tolerance for technological innovation failure, and technological innovation performance: evidence from China	0
Bilateral production integration and business cycle synchronization	0
The impact of foreign direct investment on local entrepreneurship: blessing or curse?	0