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Content
January 2024, Volume 12, Issue 1
- 1-24 Construction of transportation infrastructure and the mixed ownership reform of state-owned enterprises: based on the perspective of high-speed rail opening
by Xinxiao Ma & Xiaochen Dou & Taijie Tang - 25-46 Government audit supervision and enterprise mergers and acquisitions
by Shangkun Liang & Weizhi Xue & Nan Lin - 47-70 Targeted poverty alleviation and corporate investment in poor counties: an empirical analysis from the geographical distribution of new subsidiaries of listed firms
by Bofu Deng & Taiwei Wang & Cunjie Tao & Li Ji - 71-105 Categorical listing criteria, co-investment system and growth manipulation: empirical evidence based on the implementation of the registration system of STAR market
by Yunlong Ye & Hong Hong & Dingwen Wu & Tong Sun - 106-139 Does NEEQ’s tiered system enhance corporate labour share？
by Xuanyu Jiang & Zhen Gu & Yuemiao Yang - 140-163 Commercial bank digital transformation, information costs, and corporate financial constraints
by Xiaoxi Li & Qinger Zhong & Guochao Yang - 164-198 Corporate digital transformation and safety production performance: empirical evidence from A-share listed companies
by Changli Zeng & Yongliang Wu & Min Zhang - 199-222 CSRC’s random inspection and capital market information efficiency: an empirical evidence from stock price synchronicity
by Xue Xia & Fei Teng & Liping Xu & Yu Xin - 223-224 Reviewers in 2023
by The Editors
October 2023, Volume 11, Issue 4
- 695-718 Accounting for goodwill in China: a case study of two-step acquisitions
by Ceng Zeng & Weiguo Zhang & Luo Zuo - 719-755 Does cross-industry loan diversification reduce bank systemic risk? Evidence from listed banks in China
by Chuanhui Ma & Junxiong Fang - 756-794 Stable suppliers and real earnings management: empirical evidence from private placements
by Xiongyuan Wang & Fei Han & Xuan Peng - 795-825 Multiple large shareholders and abnormal stock trading halts
by Wen Wen & Xiaoqing Feng - 826-863 Does the attendance of independent directors at shareholder meetings matter? The case of risk taking
by Shuai Qin & Jinsong Tan & Xiangting Kong - 864-896 Goodwill impairment, auditor dismissal and opinion shopping–evidence from China
by Cunyu Xing & Huilan Yuwen & Dan Yang - 897-920 CSRC’s supervision and corporate investment efficiency—based on the random inspection
by Jinyang Liu - 921-945 Can the rotation of chief accountants improve the accounting information quality of state-owned enterprises?
by Jian Chu
July 2023, Volume 11, Issue 3
- 465-492 Can independent directors identify the company’s risk of financial fraud: Evidence from predicting financial fraud based on machine learning
by Yunjing Liu & Bin Wu & Min Zhang - 493-515 Does corporate social responsibility (CSR) have spillover effect?——Based on the binary relationship of supply chains in China
by Shanyun Qiu & Qian Liu & Weiting Luo & Jun Bai - 516-542 Special representative actions, the insurance value of audits, and investor protection: an empirical study based on the ruling against Kangmei Pharmaceutical Co. Ltd
by Daoguang Yang & Hongling Han & Yidan Mao & Siyi Liu - 543-573 Does CEO risk-taking entrepreneurial spirit matter in firm cash holdings?
by Meihua Zhou & Ruining Li & Jian Cao & Bin Lin - 574-601 China’s audit market competition and the competitive strategies of the international Big 4 audit firms
by Qingquan Xin & Yu Liu & Yiheng Tang - 602-630 Does common analyst coverage improve suppliers’ investment efficiency?
by Ceng Zeng & Song Tang - 631-659 Cultural adaptation and corporate investment decisions: evidence from inter-regional investments
by Dan Li & Tusheng Xiao & Chun Yuan - 660-693 Clan culture and internal pay gap: evidence from listed family firms
by Guoyiming Zhu & Guangyong Lei & Jingjing Zuo
April 2023, Volume 11, Issue 2
- 207-246 Does Merchant Guild Culture Reduce the Cost of Debt? Evidence from China
by Jianying Weng & Xingqiang Du & Qiao Lin - 247-269 The environmental protection law and the zombie companies – evidence from a quasi-natural experimental method
by Donghua Zhou & Yuxiu Huang - 270-299 Major asset restructuring performance commitments and classification shifting through non-recurring items
by Yurou Liu & Kangtao Ye & Jinyang Liu - 300-331 Stock index constituent adjustments and corporate social responsibility: evidence from a quasi-natural experiment of CSI 300 index adjustments
by Fang Liu & Wen Wen - 332-353 Is the corporate social responsibility countercyclical? – evidence from Chinese listed companies
by Shuai Wang & Haoran Wang & Zejiang Zhou - 354-398 The real effect of innovation information disclosure: from the perspective of supplier innovation
by Yonggen Luo & Xiaoli Feng & Jinyu Yang - 399-422 Group Finance Companies and Dynamic Adjustment of Capital Structure of Related Listed Companies
by Huan Dou & Sheng Fan & Shangkun Liang - 423-462 Board authority culture, cultural diversity and corporate innovation
by Kun Luo & Tianyu Gao & Yixin Li - 463-463 Best paper award announcement
by The Editors
January 2023, Volume 11, Issue 1
- 1-1 Reviewers in 2022
by The Editors - 1-1 Notice of duplicate publication: Microblog Publicity and IPO Underpricing
by The Editors - 1-28 The joint effect of investors’ trait scepticism and the familiarity and readability of key audit matters on the communicative value of audit reports
by Xin Xu & Fengying Ye & Yasheng Chen - 29-54 Confucianism and the altruistic behaviour in the succession of family firms: evidence from asset write-downs
by Minying Cheng & Menglu Chen & Jun Liu - 55-76 Which do second-generation heirs prefer in family firms: real investment or financial investment?
by Jin-hui Luo & Yue Liu & Chenchen Peng - 77-107 Governance effects of digital transformation: from the perspective of accounting quality
by Qiaoling Fang & Nutao Yu & Hui Xu - 108-133 Information technology infrastructure and earnings management strategy: evidence from a quasi-natural experiment
by Dongdong Li & Haijie Huang & Kemin Wang - 134-158 Can the county to district reform in China restrain corporate earnings management? From the perspective of regional local protection
by Shasha Liu & Huixian Zhao & Gaowen Kong & Dongmin Kong - 159-183 Does cash dividend smoothing affect the wealth management products purchased by listed companies?
by Xing Liu & Xiaoyi Ren - 184-205 Microblog publicity and IPO underpricing
by Chao Dou & Xue Yang & Xuejin Bai & Rui Sun
October 2022, Volume 10, Issue 4
- 435-458 The product market power of major customer firms and their suppliers’ performance
by Guilong Cai & Jing Deng & Rui Ge & Guojian Zheng - 459-480 CEO’s name uniqueness and audit fee
by Yanheng Song & Rui Xian & Dan Yang - 481-502 Does the standardisation of tax enforcement improve corporate financial reporting quality?
by Xiaojian Tang & Dongying Du & Lina Xie & Bin Lin - 503-527 Chairman individualism and cost structure decisions
by Wei Jiang & Yuan Sun - 528-548 Does the random inspection reduce audit opinion shopping?
by Guoqing Zhang & Sicen Chen & Pengdong Zhang & Xiaowei Lin - 549-589 Confucian culture and accounting conservatism: evidence from China
by Xingqiang Du & Yuhui Xie & Shaojuan Lai & Quan Zeng
July 2022, Volume 10, Issue 3
- 301-322 Cannot investors really price the book-tax differences correctly? Evidence from accelerated depreciation policies
by Hang Liu & Yichao Zhao - 323-344 State-owned asset management reform and corporate cash holdings: study on central enterprise income distribution policy
by Shangkun Liang & Qing Dong & Shuwei Sun - 345-366 Is integrated auditing superior to separate auditing? Evidence from China
by Li Dang & Qiaoling Fang - 367-389 Do bond market participants care about directors’ and officers’ liability insurance?——Empirical evidence based on the pricing of corporate bonds
by Yu Wang & Jiawei Lu & Xun Zhao - 390-410 Customer relationships in the consolidated financial statements: recognition and value relevance
by Mingming Huang & Junsheng Zhang & Zheng Huo - 411-433 Could regulatory information disclosure impact the behaviour of corporate over-financialization? Evidence from Chinese comment letters
by Youfu Yao & Lan Zhou
April 2022, Volume 10, Issue 2
- 147-173 Do the outstanding comments of regulatory reviewers for approved IPOs serve as a valuation signal for investors?
by Xuxia Chen & Jun Wang & Xi Wu - 174-202 Mixed-ownership reform and deleveraging of state-owned enterprises: Degree and methods
by Yulan Wang & Xiaochen Dou & Zhiyi Liu - 203-227 Does industry-specific information disclosure improve trade credit financing?
by Guifeng Shi - 228-250 The provincial border, information costs, and stock price crash risk
by Lidan Li & Wenbin Long & Jun Hu & Xianzhong Song - 251-273 Case study of Chinese and Korean airlines’ MD&As across countries, markets, and ownership—A regulatory perspective
by Si-Bei Yan & Hyung-Rok Jung & Jun Wan & Mi-Ok Kim - 274-300 Manufacturing background CEOs and corporate cost management: evidence from listed manufacturing firms
by Guochao Yang & Yize Hu
January 2022, Volume 10, Issue 1
- 1-1 Reviewers in 2021
by The Editors - 1-25 Information externalities, analyst research resource allocation, and stock pricing efficiency
by Chenyu Cui & Guihua He & Deren Xie - 26-48 Political connections and informal financing: use of trade credit in China
by Jing Cai & Nan Xu & Yuan Feng & Nan Gao - 49-72 Credit availability and classification shifting: based on the quasi-natural experiment of the bank lending interest rate ceiling deregulation
by Jingru Wang & Hongjian Wang & Xinghe Liu & Qingyuan Li - 73-94 Can independent directors with macro vision relieve debt default – from the perspective of independent director’s ‘advisory’ function
by Chao Dou & Xue Yang & Wei Liu & Rui Sun - 95-119 Do bond investors attend to corporate targeted poverty alleviation?
by Hongxian Zhen & Sanfa Wang & Mingxiang Lian & Shijie Zheng - 120-144 Does employee representation affect corporate investment efficiency? Evidence from China’s capital market
by Bingyi Huang & Yuting Huang - 145-145 Best paper award announcement
by The Editors
October 2021, Volume 9, Issue 4
- 433-468 The power of belief: party organization construction of accounting firms and audit quality
by Changli Zeng & Jiangtao Li & Haoran Xu & Mian Zhang - 469-489 Large shareholders’ tunneling and stock price crash risk
by Shangkun Liang & Yanfeng Jiang & Junli Yu & Wei Xu - 490-525 The cost shock, margin gap and enterprise financialization: An exogenous shock based on minimum wage
by Yunlong Ye & Song Chen & Yuqiang Cao & Hongjian Wang - 526-548 Tax enforcement and corporate donations: evidence from Chinese ‘Golden Tax Phase III’
by Zhi Jin & Chenghao Huang - 549-570 Compensation regulation and political promotion of executives of state-owned enterprises——Quasi-natural experiment based on the reform of compensation regulation in China
by Jun Bai & Chuang Li & Shasha Li & Weiting Luo - 571-592 Do board secretaries with financial expertise reduce regulatory inquiries? Empirical evidence based on the China stock exchange’s annual report comment letter
by Yi Quan & Cong Zhou & Rongjiang Bao & Li Long
July 2021, Volume 9, Issue 3
- 289-310 Financial ecological environment and internal audit outsourcing: evidence from survey in China
by Jing Du & Wanfu Li & Bin Lin & Donghui Wu - 311-332 Dividend from subsidiaries and the agency cost of business groups
by Liangliang Wang & Haiyang Zhang & Lu Zhang & Xiru Guo - 333-359 Internet of things adoption, earnings management, and resource allocation efficiency
by Xiongyuan Wang & Luofan Bu & Xuan Peng - 360-382 Inter-regional M&As, home bias and the post-merger performance
by Shuwei Sun & Tusheng Xiao & Yulong Yang & Xincheng Wang - 383-407 Financial background of controlling shareholder and corporate financialization
by Xiangyan Shi & Danlu Bu & Caihong Wen & Zong Lan - 408-431 Does high-speed rail stimulate shareholder activism by small investors in China?
by Qiong Wang & Kemin Wang
April 2021, Volume 9, Issue 2
- 143-167 Does industrial policy suppress corporate tax avoidance? —— a study on the perspective of provincial industrial policy
by Tingting Zhang & Xinmin Zhang & Daoguang Yang - 168-194 Has damage from goodwill impairment grown in China? Analysis and response
by Yan Wang & Tao Li & Deli Wang & Kun Liu - 195-220 Can analysts see through goodwill bubbles? The impact of goodwill on analysts’ forecasts
by Shuang Xue & Peiji Xu - 221-246 The downside of absence of controlling shareholders: evidence from management trading abnormal return
by Honghui Zhang & Haojun Xiong & Linyi Zhang - 247-267 Does air pollution affect executive pay?
by Liguang Zhang & Liao Peng & Kang He - 268-288 Does ‘Internet+Sales’ business model help managers improve earnings forecast quality? – Based on the data of e-commerce platforms
by Bo Peng & Chen He
January 2021, Volume 9, Issue 1
- 1-1 Reviewers in 2020
by The Editors - 1-23 Killing two birds with one stone? Auditor choice in merger & acquisitions and subsequent auditor assurance quality
by Yang Han & Xi Wu & Shangkun Liang - 24-53 Discretionary stock halt and analyst forecast
by Xuehang Yu & Junxiong Fang - 54-80 The Motivation and Consequences of Golden Parachute Provisions: A Case Study of TBEA Co., Ltd
by Zheng Huo & Junsheng Zhang & Mingming Huang - 81-112 Strategic deviance and auditor selection
by Xueyan Dong & Yijing Cui & Jingyu Gao - 113-141 Credit availability, signalling and auditor choice
by Hongjian Wang & Song Chen - 142-142 Best paper award announcement
by The Editors
October 2020, Volume 8, Issue 4
- 495-527 The globalised board of directors and corporate environmental performance: evidence from China
by Xingqiang Du & Jingwei Yin & Ying Zhang & Yingjie Du - 528-555 Do comment letters from the stock exchanges have governance effect on R&D manipulation?
by Youfu Yao & Shuang Xue & Tong Sun - 556-574 Does insider selling affect audit fees?
by Hualing Yang & Yunbiao Ma - 575-598 Joint and several liability, litigation preconditions and audit quality
by Qiao Zheng & Junsheng Zhang & Yue Qi - 599-634 Does the personal characteristics of the public offering committee members affect the issuance quality? An empirical study based on gender characteristics
by Wei Xu & Wenyun Yao & Mengying You - 635-663 Does gender discrimination exist in the promotion of CPAs? - Evidence based on the CPA firm transformation
by Qiang Cao & Nanwei Hu
July 2020, Volume 8, Issue 3
- 331-348 Professional liability insurance contracts for auditors: differential pricing and the audit quality effect
by Jun Wang & Ying Qiu & Xi Wu - 349-379 Political connections and corporate environmental protection-related investment: setting a benchmark or shrinking back?
by Yan Lin & Yihuan Mao & Hongtao Tan - 380-409 Anti-takeover provisions and executive excess compensation: evidence from China
by Zhiying Hu & Menglu Tong & Shangkun Liang - 410-434 Reclassification of income statement items and weight adjustment of compensation performance indicators
by Jing Chen & Junxiong Fang - 435-469 Mixed-ownership reform and auditor choice: evidence from listed state-owned enterprises
by Liangyin Chen & Jun Huang & Xinyuan Chen - 470-494 Are Dividends All for Rewarding Investors? Evidence from Payouts Induced by Return on Equity Targets
by Xinyi Zhang & Chenyu Cui & Deren Xie
April 2020, Volume 8, Issue 2
- 155-182 Punish one, teach a hundred? A study on the failure of the indirect deterrence effects of regulatory punishments
by Jian Chu & Junxiong Fang - 183-213 Failure in performance commitment and goodwill impairment: evidence from M&As
by Hongqi Yuan & Chong Gao & Haina Shi - 214-248 Top executives’ school-tie connections and management forecast disclosure
by Jianqiao Yu & Ting Luo - 249-271 Credit mismatch and non-financial firms’ shadow banking activities —evidence based on entrusted loan activities
by Jun Bai & Xiaoyun Gong & Xiangfang Zhao - 272-297 Transportation infrastructure and resource allocation of capital market: evidence from high-speed rail opening and company going public
by Zhi Jin & Liguang Zhang & Qingquan Xin - 298-329 Staying idle or investing in prevention: the short-term and long-term impact of cost stickiness on firm value
by Guochao Yang & Yuzhen Kuang & Bingcheng Li
January 2020, Volume 8, Issue 1
- 1-2 Reviewers in 2019
by The Editors - 1-34 Monetary policy tightening, accounting information comparability and bank borrowing
by Xin Ding & Zhonghai Yang - 35-65 Is the CEOs’ financial and accounting education experience valuable? Evidence from the perspective of M&A performance
by Qianwei Ying & Siyi He - 66-96 Corporate awards and executive compensation: empirical evidence from Chinese A-Share listed companies
by Bofu Deng & Jiawei Liu & Li Ji - 97-120 Disclosure of regulatory information and creditor pricing decision: evidence from Chinese comment letters
by Ning Hu & Yanan Cao & Nan Zhou & Shuang Xue - 121-153 Can individual investors identify economic links? Evidence from initial quarterly earnings announcements within industries
by Yilin Luo & Jianqiao Hong & Chenkai Ni & Guochen Wang - 154-154 Best paper award announcement
by The Editors
October 2019, Volume 7, Issue 4
- 439-466 The helping hand: stock price crash risk and government subsidy
by Fei Teng & Yu Xin & Qian Shu & Liping Xu - 467-488 Socialized charitable foundations and accounting information quality
by Zuji Liu & Shuwei Sun & Xun Hu & Xianjie He - 489-503 Banking structure and SMEs financing – evidence from micro and macro database
by Wang Yuwei & Li Hanshu - 504-523 Does logistics service standardization matter for corporate investment?
by Xiongyuan Wang & Jianhua Tan - 524-541 Monetary policy, differences among issuing agencies, and the pricing of local government bonds
by Jun Pan & Yipin Yu & Liangliang Wang & Xuefeng Jing - 542-566 Does the government’s anti-corruption storm improve the quality of corporate earnings? — Evidence from Chinese listed companies
by Xintu Lei & Honghua Wang - 567-567 Correction
by The Editors
July 2019, Volume 7, Issue 3
- 293-316 Short-selling and corporate innovation: evidence from the Chinese market
by Chuntao Li & Hongmei Xu & Liwei Wang & Peng Zhou - 317-344 Performance commitment in M&As and stock price crash risk
by Jingjing LI & Yingwen GUO & Minghai WEI - 345-363 Is the national talent project effective? Evidence from the Chinese academic accounting leading talents project
by Yin Xingqiang & Hu Ning & Zhang Limin - 364-384 The labour contract law, profit shock and corporate short-term responses -based on the perspective of corporation earnings management
by Li Jianqiang & Ye Yunlong & Yu Yuxiao & Wang Hongjian - 385-406 Government-background customers, audit risk and audit fee
by Chao Dou & Man Yuan & Xiao Chen - 407-437 Chinese annual report readability: measurement and test
by Wei Xu & Zhenye Yao & Donghua Chen
April 2019, Volume 7, Issue 2
- 147-169 Financial report similarity and the likelihood of administrative punishment:based on the empirical evidence of textual analysis
by Aimin Qian & Dapeng Zhu - 170-183 Do critical audit matters signal higher quality of audited financial information? Evidence from asset impairment
by Xi Wu & Yujiang Fan & Yulong Yang - 184-213 Stock price crash risk and auditor-client contracting
by Jian Chu & Junxiong Fang & Jeong-Bon Kim & Yi Zhou - 214-244 Comment letters and internal control opinion shopping
by Youfu Yao & Shuang Xue - 245-269 The consequence of audit failure on audit firms: evidence from IPO approval in China
by Hongqi Yuan & Chujun Zhang & Desong Kong & Haina Shi - 270-291 The CPC party organization in privately controlled listed companies and earnings management
by Dengjin Zheng & Deren Xie & Wei Yuan
January 2019, Volume 7, Issue 1
- 1-24 Are group control associated with excess leverage? Empirical evidence
by Yulan Wang & Xiaochen Dou & Jinglin Li - 25-61 Confucian culture and stock price crash risk
by Xixiong Xu & Wanli Li & Xichan Chen - 62-92 Do corporate green investments improve environmental performance? Evidence from the perspective of efficiency
by Yutao Chen & Jian Feng - 93-118 Management language experience, cultural integration and the performance of mergers and acquisitions
by Lu Li & Tusheng Xiao & Yuqian He & Xueding Wang - 119-143 ‘Original sin’ suspicion, institutional environment, and corporate philanthropy in private enterprises
by Xue Li & Jin-hui Luo & Zeyue Huang - 144-144 Best paper award announcement
by The Editors - 145-146 Reviewers in 2018
by The Editors
October 2018, Volume 6, Issue 4
- 421-447 Competition in China’s public accounting service market: evidence from newly-established branch offices
by Xi Wu & Chunfei Wang & Bo Li - 448-473 Financial statement comparability and corporate tax avoidance
by Li Qingyuan & Wang Lumeng - 474-497 A comparative study of earnings quality of firms listed in the NEEQ market and the Growth Enterprise Market
by Hongqi Yuan & Desong Kong & Chujun Zhang & Chao Chen - 498-526 The cost of institutional innovation in the absence of an external governance mechanism — A case study on the ‘Alibaba Partnership’
by Guochao Yang - 527-554 Economic consequences of administrative penalties on violations by IPO sponsor representatives
by Yang Yi & Hanyi Tian & Shunlin Song & Jinsong Tan - 555-582 Are auditor’s professional judgments influenced by air quality?
by Yanheng Song & Yunling Song
July 2018, Volume 6, Issue 3
- 231-274 Firm site visits and differential information of text in analyst reports
by Yugang Yin & Zheng Niu & Yahui Liu & Shuang Mou - 275-294 Registration address change and corporate cost stickiness: from the perspective of policy preference and policy burden
by Yi Quan & Lina Yan & Lei Liu - 295-320 Earnings quality and travel convenience in China for non-local independent directors with accounting expertise
by Jun Zhou & Lingling Hao & Ming Yang - 321-361 Accounting information comparability, demand differences and cross-firm information transfer
by Lu Weichao & Yang Daoguang & Liu Siyi - 362-393 Auditor subgroup status and audit quality
by Qiang Cao & Nanwei Hu - 394-420 Individual investors’ dividend taxes and corporate innovation: evidence from China
by Xuanyu Jiang & Che Zhang & Jing Jia & Shangyao Yu
April 2018, Volume 6, Issue 2
- 109-119 Share pledging by controlling shareholders and real earnings management of listed firms
by Xie Deren & Liao Ke - 120-134 How does the Speed of Pro-market Reform Influence Corporate Innovation: Evidence from China
by Huiting Lin & Yurun He & Maolin Wang - 135-158 Concentration of the supply chain and audit opinion shopping: the case of China
by Shuang Xue & Youfu Yao & Xuefang Wang - 159-177 When predecessor and successor accounting firms disclose inconsistent reasons for auditor changes
by Junsheng Zhang & Mengyu Zhang - 178-205 Does the rhetoric always hide bad intention: annual report’s tone and stock crash risk
by Bo Zhou & Cheng Zhang & Qingsheng Zeng - 206-229 Context cultures, translation strategies and learning efficiency of accounting standards: experimental evidence based on ASBE and IFRS texts
by Zongyan Li & Yu Qin
January 2018, Volume 6, Issue 1
- 1-23 The economic consequences of financial fraud: evidence from the product market in China
by Qingquan Xin & Jing Zhou & Fang Hu - 24-44 Is the world flat? Economic consequences of geographic information in financial reports
by Ziye Zhao & Qiujun Wu & Jianbo Chen - 45-62 Social trust and the multi-layered enterprise equity structure
by Baoyin Qiu & Bo Cheng - 63-83 Does Foreign Bank Entry Affect Domestic Enterprise Innovation?
by Jun Bai & Qingxi Meng & Yanyan Shen - 84-105 State ownership, performance evaluation and tax avoidance
by Xinyuan Chen & Xu Lin & Wenhong Ding & Kai Zhu - 106-106 Best paper award announcement
by The Editors - 107-108 Reviewers in 2017
by The Editors
October 2017, Volume 5, Issue 4
- 395-419 Anti-corruption reform and audit pricing
by Shenglan Chen & Hui Ma - 420-448 Hospitality and auditor independence: do gifts blind the eyes?
by Xingqiang Du - 449-467 Value effect of rival innovation failure: competition or contagion?
by Haoping Xu & Xin Zhang & Lu Liu & Jianqiao Hong - 468-509 Natural disaster, fiscal pressure and tax avoidance: a typhoon-based study
by Liu Siyi & Weng Ruoyu & Yang Daoguang - 510-526 Fiscal expenditure, equity type, and firms’ operational performance
by Minkang Lu & Mingdong Ran - 527-546 Do risk disclosures in annual reports improve analyst forecast accuracy?
by Xiongyuan Wang & Yanqiong Li & Min Xiao
July 2017, Volume 5, Issue 3
- 275-293 Regulatory investigations of audit partners and audit quality improvement
by Rui Ge & Janus Jian Zhang - 294-325 Can media coverage improve the information disclosure quality of government final accounts?
by Qi Zhang & Yao Zheng - 326-343 Do big customers influence listed firms’ performance? Based on supplier–customer relationships in China
by Li Huan & Zheng Gaoping & Li Dan - 344-360 Does the geographical proximity between the chairman and the CEO affect internal control quality?
by Junli Yu & Xin Jin & Shangkun Liang - 361-378 Chasing political resources by listed companies: a perspective on hiring non-local independent directors from Beijing
by Yi Quan & Sihai Li & Shangkun Liang - 379-394 Determinants of equity incentive plans in Chinese companies listed on the growth enterprise market
by Chunyan Wei
April 2017, Volume 5, Issue 2
- 155-172 State ownership and the market pricing of accruals quality
by Shinong Wu & Yaping Wang & Liansheng Wu & Xianhui Bo - 173-195 Independent directors’ board networks and accounting conservatism
by Shangkun Liang & Dong Chen & Bin Fu & Kun Fang - 196-210 Who asks for higher merger and acquisition premiums? The perspective of national collectivism
by Riguang Wen - 211-233 Life cycle stage effects, CEO power and internal control quality: evidence from listed family firms in China
by Mingxia Hu & Shengdao Gan - 234-255 Government competition, equity investment and subsidy
by Danlu Bu & Changwen Tu & Xiangyan Shi - 256-273 Political uncertainty and voluntary management earnings forecasts
by Kaitang Zhou & Shushu Jiang & Zhiming Ma
January 2017, Volume 5, Issue 1
- 1-27 Whose cost of equity capital reduces after IFRS convergence and why? Heterogeneity evidence from Chinese stock market
by Min Chen & Xiaohui Qu & Xuejiao Sun - 28-49 Private placement and abnormal corporate payouts: evidence from large stock dividends
by Chenyu Cui & Yunsen Chen & Dengjin Zheng - 50-72 Corporate governance and credit spreads on corporate bonds: an empirical study in the context of China
by Hong Zhou & Chang Zhou & Wanfa Lin & Guoping Li - 73-99 IPO excessive financing, managerial power, and private benefits: evidence from the IPO market in China
by Gang Zhao & Shangkun Liang & Weixing Wang - 100-122 Purposes of government subsidy and firm performance
by Danlu Bu & Chenyu Zhang & Xiaoyan Wang - 123-150 Do firms’ exports affect analysts’ forecast errors?
by Fu Xin & Shangkun Liang & Jiemin Dai & Xiaorong Du - 151-151 Best paper award announcement
by The Editors - 152-153 Reviewers in 2016
by The Editors
October 2016, Volume 4, Issue 4
- () Corrigendum
by The Editors - () Corrigendum
by The Editors