Asia-Pacific Journal of Accounting & Economics

Papers
(The TQCC of Asia-Pacific Journal of Accounting & Economics is 2. The table below lists those papers that are above that threshold based on CrossRef citation counts [max. 250 papers]. The publications cover those that have been published in the past four years, i.e., from 2021-09-01 to 2025-09-01.)
ArticleCitations
Driving factors of capital allocation efficiency in the artificial intelligence industry in China– the perspective of a financing ecosystem18
Military experience and corporate social responsibility: evidence from china17
Corporate cash holdings under Sino-US trade conflict: evidence from China16
Institutional investors’ limited attention and corporate investment efficiency: evidence from China15
Human resource quality and firm performance: the role of education in China14
Do foreign institutional investors vote with their feet when firms engage in distinctive characteristics of real earnings management10
The impact of China’s One-Belt One-Road initiative on international trade and global value chains10
Capital market consequence of expansionary fiscal policy: evidence from local government debt10
AI implementation and corporate ESG performance: evidence from SMPP adoption8
Can mixed ownership reform improve labor investment efficiency: evidence from China7
The information advantage from existing bank-firm relationships -evidence from new clients’ screening6
Predicting stock returns with financial ratios: A new methodology incorporating machine learning techniques to beat the market6
Time-varying effects of the gold price and the oil price on imports in Turkey6
The impact of economic indicators on an international financial diversification: a long term investment approach6
Regional cultural diversity and corporate philanthropy: evidence from Chinese dialects6
The carbon risk premium: evidence from Chinese stock market6
Does the informal hierarchy of independent directors have a corporate governance effect? Evidence from China6
Population aging and firm productivity: evidence from China5
Digital transformation and financing constraints of SMEs: evidence from China5
Ethnicity-based director network and earnings quality5
Tournament incentives and corporate digital transformation—evidence from China5
Inside the black box of ESG-related terms in corporate site visits and ESG ratings improvement*5
Can call auction reduce closing price manipulation in the stock market?5
Does litigation risk increase audit effort?5
Macroeconomic outlook optimism and analysts’ four-quarter-ahead quarterly earnings forecast optimism*4
Does price discovery efficiency benefit from internationalization in China’s oil and oilseed futures market?——evidence from a quasi-natural experiment4
Cost-based pricing in government procurements with unobservable cost-reducing actions and productivity4
Policy uncertainty and corporate innovation in a transitional economy: evidence from China4
Pollution, trade liberalization, and urban unemployment4
Foreign investors’ reactions to China’s ‘Double Reduction’ policy: evidence from the A-H market divergence4
Does managerial ability contribute to export product quality upgrading? Evidence from China4
Income diversification, credit risk and bank stability: evidence from an emerging market4
GDP manipulation and environmental information disclosure: evidence from China4
Signing auditors’ experience and client investment efficiency3
The effect of political turnover on the market integration *3
Business group and analyst earnings forecast: evidence from China3
A network analysis on fund portfolio mismatch and market volatility: evidence from China3
Artificial intelligence adoption and credit ratings*3
Mandatory ESG disclosure and trade credit: international evidence3
The influence of investment lag on company value in a non-financing constrained region3
Do charitable auditors deliver better audit quality? Evidence from Chinese CPAs3
How do investors view firm’s customer concentration through bank loan announcements? Evidence from China*3
Does the service trade network impact on technological complexity of exports?——New perspective based on social network approach2
Extreme climate risks and corporate bond yield spreads: evidence from China2
The informational role of analyst coverage on firm innovation: evidence from China2
Open government data and management earnings forecast quality: evidence from China2
Financial reporting lag during COVID-19: evidence from flash reporting in Japan2
The spillover effect of US and China’s economic policy uncertainties on RMB internationalisation2
Machine learning in predicting stock indexes: the role of online stock forum sentiment in MIDAS model2
Operating leverage and corporate cash holdings: evidence from China2
Collusion, shading, internal and external auditing in the simple hierarchical agency2
The impact of board structure on bank loan herding via mediation of underperformance2
Environmental law enforcement and green innovation: evidence from the establishment of environmental courts in China2
Corporate social responsibility: opportunistic behavior under earnings management?2
Organizational structure and tax avoidance: multinational evidence from business group affiliation2
The role of outside directors in tunnelling-related tax avoidance: evidence from Indonesia2
Minority shareholder short-termism and investment inefficiency: evidence from the Chinese investor interactive platforms2
Impact of performance commitment in mergers and acquisitions on trade credit policy: evidence from China2
The information externality of paid analysts2
The impact of foreign direct investment on local entrepreneurship: blessing or curse?2
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