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Medientyp: Elektronische Zeitschrift Titel: China journal of accounting research : CJAR Paralleltitel: Xiang gang cheng shi da xue; Zhong shan da xue Weitere Titel: Paralleltitel: Zhong guo hui ji xue kan Körperschaft: City University of Hong Kong, Department of Accountancy Erschienen: Guang dong sheng guang zhou shi: [Verlag nicht ermittelbar], 2008- Hong Kong: [Verlag nicht ermittelbar], 2008- Erscheinungsverlauf: 1.2008,1; 2.2009 - Sprache: Englisch ISSN: 2214-1421 Identifikator: Schlagwörter: Rechnungswesen ; Bilanztheorie ; China ; Zeitschrift Entstehung: Anmerkungen: CAJ control code: CJAR Bestand der SLUB: Nationallizenz: 2008 - Weiterer Bestand der SLUB: Zugangsstatus: Freier Zugang Rechte-/Nutzungshinweise: Namensnennung - Nicht-kommerziell - Keine Bearbeitung (CC BY-NC-ND)
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Khallaf, Ashraf [Verfasser:in]; Kannan, Yezen [Verfasser:in] Intangibles and management earnings forecasts Ashraf Khallaf, Yezen Kannan 2024
Zhang, Wenting [Verfasser:in]; Wang, Chenxi [Verfasser:in] Rumors and price efficiency in stock market an empirical study of rumor verification on investor Interactive platforms Wenting Zhang, Chenxi Wang 2024
Yu, Xuehang [Verfasser:in]; Fang, Junxiong [Verfasser:in] Stock transferability, the managerial learning effect and corporate innovation Xuehang Yu, Junxiong Fang 2024
Wu, Xihao [Verfasser:in]; Zhang, Di [Verfasser:in]; Wu, Zhongxin [Verfasser:in] Registration system reform and initial public offering ownership preference evidence from China Xihao Wu, Di Zhang, Zhongxin Wu 2024
Wang, Yangyang [Verfasser:in]; Xie, Yiqun [Verfasser:in]; Yan, Huanmin [Verfasser:in]; Zhang, Rui [Verfasser:in] Do investors care about auditor assignments? evidence from last-minute changes to signing auditors Yangyang Wang, Yiqun Xie, Huanmin Yan, Rui Zhang 2024
Li, Ganbing [Verfasser:in]; Zhu, Kai [Verfasser:in] Private information and investment-q sensitivity evidence from new products Ganbing Li, Kai Zhu 2024
Xiongyuan, Wang [Verfasser:in]; Xu, Jing [Verfasser:in]; Wang, Shuai [Verfasser:in] Can the improvement of competitive adequacy and fairness reduce discriminatory M&A behavior? evidence from the market access negative list pilot in China Xiongyuan Wang, Jing Xu, Shuai Wang 2024
Hui, Lili [Verfasser:in]; Huobao, Xie [Verfasser:in]; Chen, Xiaofang [Verfasser:in] Digital technology, the industrial internet, and cost stickiness Lili Hui, Huobao Xie, Xiaofang Chen 2024
Zeng, Wen [Verfasser:in]; Yin, Huifang [Verfasser:in] Implicit regulation in M&As evidence from voluntary earnouts in China Wen Zeng, Huifang Yin 2024
Chung, Ricky [Verfasser:in]; Bayne, Lyndie [Verfasser:in]; Birt, Jacqueline [Verfasser:in] Stakeholder responses to mandating environmental, social and governance reporting in Hong Kong Ricky Chung, Lyndie Bayne, Jacqueline Birt 2024
Zheng, Dengjin [Verfasser:in]; Xu, Yan [Verfasser:in]; Wenren, Yangyang [Verfasser:in] Compliance management and investment efficiency in state-owned enterprises evidence from China Dengjin Zheng, Yan Xu, Yangyang Wenren 2024
Chang, Li [Verfasser:in]; Qian, Yu [Verfasser:in] Sustainability-oriented social responsibility and corporate innovation Li Chang, Qian Yu 2024
Wang, Lin [Verfasser:in]; Jia, Yuyan [Verfasser:in]; Xiao, Tusheng [Verfasser:in]; Yu, Yingmin [Verfasser:in] Audit-firm serving experience heterogeneity and audit knowledge integration evidence from the disclosure of key audit matters Lin Wang, Yuyan Jia, Tusheng Xiao, Yingmin Yu 2024
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Li, Xinwu [Verfasser:in]; Ling, Zixi [Verfasser:in]; Li, Zhe [Verfasser:in]; Zhu, Liyi [Verfasser:in] Does big data tax administration expand bank credit loans? Xinwu Li, Zixi Ling, Zhe Li, Liyi Zhu 2024
Chen, Hong [Verfasser:in]; Zhang, Mengyun [Verfasser:in]; Zeng, Jun [Verfasser:in]; Wang, Wenhua [Verfasser:in] Artificial intelligence and corporate risk-taking evidence from China Hong Chen, Mengyun Zhang, Jun Zeng, Wenhua Wang 2024
Li, Yanxi [Verfasser:in]; Wang, Duo [Verfasser:in]; Meng, Delin [Verfasser:in]; Hu, Yunge [Verfasser:in] Peer effect on climate risk information disclosure Yanxi Li, Duo Wang, Delin Meng, Yunge Hu 2024
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Li, Lu [Verfasser:in]; Bo, Wen [Verfasser:in]; Qin, Libin [Verfasser:in] Spillover effect of digital transformation along the supply chain from the perspective of suppliers' audit fees Lu Li, Wen Bo, Libin Qin 2024
Zhu, Lei [Verfasser:in]; Zheng, Qianwen [Verfasser:in]; Li, Yubin [Verfasser:in] Is audit materiality informative? Evidence from China Lei Zhu, Qianwen Zheng, Yubin Li 2024
Luo, Jingbo [Verfasser:in]; Xu, Jiayi [Verfasser:in] The impact of big data tax administration on corporate ESG - a quasi-natural experiment based on Golden Tax Project III Jingbo Luo, Jiayi Xu 2024
Ke, Bin [Verfasser:in]; Li, Zengquan [Verfasser:in]; Ye, Qing [Verfasser:in] Institutional environment quality and the longevity of billionaire entrepreneurs Bin Ke, Zengquan Li, Qing Ye 2023
Luo, Jin-hui [Verfasser:in]; Liu, Yue [Verfasser:in] Does the reputation mechanism apply to independent directors in emerging markets? evidence from China Jin-hui Luo, Yue Liu 2023
Qi, Yue [Verfasser:in]; Yuan, Qingbo [Verfasser:in] Risk-preparedness mechanism and audit quality evidence from mandatory increase of professional indemnity insurance and professional risk fund Yue Qi, Qingbo Yuan 2023
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Akhter, Tanzina [Verfasser:in]; Azad, Abul Kalam [Verfasser:in] Religiosity and bank earnings management revisiting international evidence Tanzina Akhter, Abul Kalam Azad 2023
Jiang, Qi [Verfasser:in]; Chen, Yanli [Verfasser:in]; Sun, Tianjun [Verfasser:in] Government social media and corporate tax avoidance Qi Jiang, Yanli Chen, Tianjun Sun 2023
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Jia, Xiaotong [Verfasser:in]; Wu, Kai [Verfasser:in] Supplier concentration and analyst forecast bias Xiaotong Jia, Kai Wu 2023
Lu, Fei [Verfasser:in]; Yang, Songyan [Verfasser:in] IPO suspension, financing uncertainty and corporate tax avoidance Fei Lu, Songyan Yang 2023
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Guo, Shujian [Verfasser:in] Partial portfolio disclosure, investors’ attention, and window dressing Shujian Guo 2023
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Liu, Hang [Verfasser:in]; Zhao, Yitong [Verfasser:in] Spillover effects of VAT self-enforcement properties evidence based on the replacement of business tax with VAT reform Hang Liu, Yitong Zhao 2023
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Jiang, Danling [Verfasser:in]; Song, Pan [Verfasser:in]; Zhu, Hongquan [Verfasser:in] Earnings seasonality, management earnings forecasts and stock returns Danling Jiang, Pan Song, Hongquan Zhu 2023
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Tan, Yan [Verfasser:in]; Zhang, Wenting [Verfasser:in]; Kong, Xiangting [Verfasser:in] Market manipulation by rumormongers evidence from insiders' stock selling Yan Tan, Wenting Zhang, Xiangting Kong 2023
Luo, Bei [Verfasser:in]; Tian, Zhimin [Verfasser:in] Improving internal control quality as a corporate response to the Forbes Rich List Bei Luo, Zhimin Tian 2023
Xie, Deren [Verfasser:in]; Shi, Xuezhi [Verfasser:in]; Liu, Jinsong [Verfasser:in]; Zhu, Ziyang [Verfasser:in] Free cash flow productivity among Chinese listed companies a comparative study of SOEs and non-SOEs Deren Xie, Xuezhi Shi, Jinsong Liu, Ziyang Zhu 2023
Luo, Jingbo [Verfasser:in]; Guo, Chun [Verfasser:in] Governance or reputation? flexible tax enforcement and excess goodwill : evidence from the taxpaying credit rating system in China Jingbo Luo, Chun Guo 2023
Zhang, Min [Verfasser:in]; Ye, Tingting [Verfasser:in]; Jia, Li [Verfasser:in] Implications of the "momentum" theory of digitalization in accounting evidence from Ash Cloud Min Zhang, Tingting Ye, Li Jia 2022
Liu, Pei [Verfasser:in]; Song, Congjing [Verfasser:in]; Xin, Jiayuan [Verfasser:in] Does green governance affect financing constraints? evidence from China's heavily polluting enterprises Pei Jose Liu, Congjing Song, Jiayuan Xin 2022
Li, Zhe [Verfasser:in]; Ling, Zixi [Verfasser:in]; Sun, Jian [Verfasser:in]; Yun, Congjie [Verfasser:in] Starts and refutations of the Covid-19 rumors evidence from the reaction of the stock market Zhe Li, Zixi Ling, Jian Sun, Congjie Yun 2022
Liu, Jiamin [Verfasser:in]; Jiang, Yalin [Verfasser:in]; Gan, Shengdao [Verfasser:in]; Chen, Ran [Verfasser:in] The impact of D&O insurance on excess corporate leverage Jiamin Liu, Yalin Jiang, Shengdao Gan, Ran Chen 2022
Xing, Jieli [Verfasser:in]; Zhang, Yongjie [Verfasser:in]; Xiong, Xiong [Verfasser:in]; Li, Guangzhong [Verfasser:in] Covering or monitoring? independent director connectedness and corporate fraud in China Jieli Xing, Yongjie Zhang, Xiong Xiong, Guangzhong Li 2022
Cai, Chun [Verfasser:in]; Bao, Ruixue [Verfasser:in]; Wang, Peng [Verfasser:in]; Yang, Huiyan [Verfasser:in] Impact of macroeconomic policy uncertainty on opportunistic insider trading Chun Cai, Ruixue Bao, Peng Wang, Huiyan Yang 2022
Xie, Weimin [Verfasser:in]; Zhang, Hengxin [Verfasser:in]; Guo, Jialu [Verfasser:in]; He, Miao [Verfasser:in] Does a national industrial policy promote financial market stability? a study based on stock price crash risk Weimin Xie, Hengxin Zhang, Jialu Guo, Miao He 2022
Liang, Shangkun [Verfasser:in]; Fu, Rong [Verfasser:in]; Yang, Xue [Verfasser:in] Concurrent independent directors in the same industry and accounting information comparability Shangkun Liang, Rong Fu, Xue Yang 2022
Li, Shanming [Verfasser:in]; Yang, Ruoming [Verfasser:in]; Zhou, Jueting [Verfasser:in] Stock market restrictions and corporate social responsibility evidence from IPO suspension in China Shanmin Li, Ruoming Yang, Jueting Zhou 2022
Gao, Phoebe [Verfasser:in]; Lim, Chu Yeong [Verfasser:in]; Liu, Xiumei [Verfasser:in]; Zeng, Cheng [Verfasser:in] Loan loss provisions and return predictability a dynamic perspective Phoebe Gao, Chu Yeong Lim, Xiumei Liu, Cheng Colin Zeng 2022
Su, Zili [Verfasser:in]; Alexiou, Constantinos [Verfasser:in] The impact of anti-corruption measures and risk effects on equity incentives and financial misreporting in China Zili Su, Constantinos Alexiou 2022
Cao, Yanming [Verfasser:in]; Feng, Zhuoan [Verfasser:in] Do supply shocks in the audit partner labor market affect auditor choice? evidence from a quasi-natural experiment Yanming Cao, Zhuoan Feng 2022
Kong, Xiangting [Verfasser:in]; Tan, Jinsong [Verfasser:in]; Zhang, Jingxin [Verfasser:in] Thinking of peace when rich the effect of industry growth on corporate risk-taking Xiangting Kong, Jinsong Tan, Jingxin Zhang 2022
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Wu, Yuhui [Verfasser:in]; Tian, Yanan [Verfasser:in] The price of carbon risk evidence from China’s bond market Yuhui Wu, Yanan Tian 2022
Li, Xin [Verfasser:in]; Tong, Yan [Verfasser:in]; Xu, Guoquan [Verfasser:in] Directors' and Officers' liability insurance and bond credit spreads evidence from China Xin Li, Yan Tong, Guoquan Xu 2022
Zhao, Wei [Verfasser:in]; Yang, Hanfang [Verfasser:in]; Zhou, Hua [Verfasser:in] Linguistic specificity and stock price synchronicity Wei Zhao, Hanfang Yang, Hua Zhou 2022
Chen, Yue [Verfasser:in]; Yang, Xiaotong [Verfasser:in]; Yuan, Chun [Verfasser:in]; Zhu, Bing [Verfasser:in] Product market competition and the disclosure of supply chain information Yue Chen, Xiaotong Yang, Chun Yuan, Bing Zhu 2022
Yu, Xuehang [Verfasser:in]; Fang, Junxiong [Verfasser:in] Tax credit rating and corporate innovation decisions Xuehang Yu, Junxiong Fang 2022
Jin, Xiankun [Verfasser:in]; Xu, Liping [Verfasser:in]; Xin, Yu [Verfasser:in]; Adhikari, Ajay [Verfasser:in] Political governance in China's state-owned enterprises Xiankun Jin, Liping Xu, Yu Xin, Ajay Adhikari 2022
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Zheng, Xiaojia [Verfasser:in]; Yang, Yunfei [Verfasser:in]; Shen, Yanyan [Verfasser:in] Labor protection, information disclosure and analyst forecasts evidence from China's Labor Contract Law Xiaojia Zheng, Yunfei Yang, Yanyan Shen 2022
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Duan, Wenxuan [Verfasser:in]; Li, Hezun [Verfasser:in]; Sun, Jian [Verfasser:in]; Yang, Guang [Verfasser:in] Standardization of the strategy translation process, procedural fairness in budgeting and firm performance Wenxuan Duan, Hezun Li, Jian Sun, Guang Yang 2022
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Du, Shanzhong [Verfasser:in]; Ma, Lianfu [Verfasser:in] Non-actual controllers and corporate innovation evidence from China Shanzhong Du, Lianfu Ma 2022
Wu, Haomin [Verfasser:in]; Yang, Meng [Verfasser:in]; Gu, Jun [Verfasser:in] Are zombie firms more incentivized to financialize? Haomin Wu, Meng Yang, Jun Gu 2021
Liu, Hang [Verfasser:in] Does strengthening large shareholders' cash flow rights reduce their expropriation motivation? evidence from China's dividend tax reforms Hang Liu 2021
Yan, Chao [Verfasser:in]; Wang, Jiaxin [Verfasser:in] The pricing and performance of IPOs in China's poor counties Chao Yan, Jiaxin Wang 2021
Tang, Qingquan [Verfasser:in]; Guo, Jingjing [Verfasser:in]; Huang, Zhihong [Verfasser:in] The role of accounting conservatism in M&A target selection Qingquan Tang, Jingjing Guo, Zhihong Huang 2021
Xie, Deren [Verfasser:in]; Zhang, Mengyu [Verfasser:in] Is pledge risk matched between pledgees and pledgers in China's share pledge market? Deren Xie, Mengyu Zhang 2021
Hao, Xiaomin [Verfasser:in]; Wang, Yonghai [Verfasser:in] Does preventive regulation reduce stock price synchronicity? evidence from Chinese annual report comment letters Xiaomin Hao, Yonghai Wang 2021
Song, Leilei [Verfasser:in]; Tian, Gary Gang [Verfasser:in]; Liao, Guanmin [Verfasser:in] External regulation, independent director attendance, and governance effects Leilei Song, Gary Gang Tian, Guanmin Liao 2021
Duan, Binglei [Verfasser:in]; Ma, Xinxiao [Verfasser:in]; Tang, Taijie [Verfasser:in]; Zheng, Guojiang [Verfasser:in] Adjustment costs of institutional tax changes from the audit pricing perspective empirical evidence from the VAT reform Binglei Duan, Xinxiao Ma, Taijie Tang, Guojian Zheng 2021
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Zhou, Meihua [Verfasser:in]; Cao, Jian [Verfasser:in]; Lin, Bin [Verfasser:in] CEO organizational identification and firm cash holdings Meihua Zhou, Jian Cao, Bin Lin 2021
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Ji, Li [Verfasser:in]; Tao, Cunjie [Verfasser:in]; Deng, Bofu [Verfasser:in] Where to donate the geographical distribution of corporate philanthropy in China Li Ji, Cunjie Tao, Bofu Deng 2021
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Xiang, Rui [Verfasser:in]; Song, Congmin [Verfasser:in] CFO narcissism and audit fees Evidence from listed companies in China Rui Xiang, Congmin Song 2021
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Cao, Shijiao [Verfasser:in]; Wang, Jiangqiong [Verfasser:in] Waiting and following within-industry herding behavior in annual report disclosure Shijiao Cao, Jianqiong Wang 2021
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Han, Hongwen [Verfasser:in]; Tang, Qingquan [Verfasser:in] The potential harms of goodwill impairment avoidance evidence based on future performance and stock prices Hongwen Han, Qingquan Tang 2020
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Zhu, Lei [Verfasser:in]; Zheng, Qianwen [Verfasser:in] The impact of the Social Security Fund on auditor litigation risk Lei Zhu, Qianwen Zheng 2020
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Deng, Bofu [Verfasser:in]; Liu, Jiawei [Verfasser:in]; Ji, Li [Verfasser:in] Economic sharing of honors equal or exclusive? Bofu Deng, Jiawei Liu, Li Ji 2020
Lu, Zhengfei [Verfasser:in]; Zhu, Jigao [Verfasser:in] Tracing back to the source understanding the corporate governance of boards of directors in Chinese SOEs Zhengfei Lu, Jigao Zhu 2020
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Huang, Jing [Verfasser:in]; Mei, Zipeng [Verfasser:in]; Li, Zhe [Verfasser:in] Business and financial information integration and voluntary management earnings forecasts Jing Huang, Zipeng Mei, Zhe Li 2020
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Li, Dongdong [Verfasser:in]; Shi, Fan [Verfasser:in]; Wang, Kemin [Verfasser:in] China-US trade dispute investigations and corporate earnings management strategy Dongdong Li, Fan Shi, Kemin Wang 2020
Li, Xiao [Verfasser:in]; Wang, Yanchao [Verfasser:in]; You, Hong [Verfasser:in] Executive compensation and conflict between shareholders and creditors evidence from creditor litigation Xiao Li, Yanchao Wang, Hong You 2020
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Xiao, Tusheng [Verfasser:in]; Geng, Chunxiao [Verfasser:in]; Yuan, Chun [Verfasser:in] How audit effort affects audit quality: an audit process and audit output perspective Tusheng Xiao, Chunxiao Geng, Chun Yuan 2020
Huang, Hong [Verfasser:in]; Liu, Haiyu [Verfasser:in]; Yang, Baohua [Verfasser:in] Economic policy uncertainty and executive turnover Hong Huang, Haiyu Liu, Baohua Yang 2020
Li, Cailing [Verfasser:in]; Lin, Dongjie [Verfasser:in] Does overcapacity prompt controlling shareholders to play a propping role for listed companies? Cailing Li, Dongjie Lin 2020
Xie, Xuejing [Verfasser:in]; Zhang, Weiguo [Verfasser:in] Can information confusion caused by the financing model of new economy companies be eliminated? Xuejing Xie, Weiguo Zhang 2020
Xu, Canyu [Verfasser:in]; Hu, Zhiying [Verfasser:in]; Liang, Shangkun [Verfasser:in] Board faultlines and the value of cash holdings evidence from Chinese listed companies Canyu Xu, Zhiying Hu, Shangkun Liang 2020
Tan, Qingmei [Verfasser:in]; Liu, Zixuan [Verfasser:in]; Geng, Peixuan [Verfasser:in] Family involvement, family member composition and firm innovation Qingmei Tan, Zixuan Liu, Peixuan Geng 2020
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Xin, Qingquan [Verfasser:in]; Bao, Anze [Verfasser:in]; Hu, Fang [Verfasser:in] West meets east: understanding managerial incentives in Chinese SOEs Qingquan Xin, Anze Bao, Fang Hu 2019
Hasan, Rajib [Verfasser:in]; Cready, William M. [Verfasser:in] Facebook posting activity and the selective amplification of earnings disclosures Rajib Hasan, William M. Cready 2019
Gao, Kaijuan [Verfasser:in]; Ding, Muran [Verfasser:in] Short-sale refinancing and price adjustment speed to bad news evidence from a quasi-natural experiment in China Kaijuan Gao, Muran Ding 2019
Lei, Qianhua [Verfasser:in]; Lu, Rui [Verfasser:in]; Ren, Liuyang [Verfasser:in] Non-CEO top managers' monitoring power and CEO pay-performance sensitivity in state-owned enterprises evidence from Chinese state-owned listed firms Qianhua Lei, Rui Lu, Liuyang Ren 2019
Cai, Chun [Verfasser:in]; Zheng, Qianwen [Verfasser:in]; Zhu, Lei [Verfasser:in] The effect of shared auditors in the supply chain on cost stickiness Chun Cai, Qianwen Zheng, Lei Zhu 2019
Zheng, Peipei [Verfasser:in]; Ren, Chunyan [Verfasser:in] Voluntary CSR disclosure, institutional environment, and independent audit demand Peipei Zheng, Chunyan Ren 2019
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Sun, Shuwei [Verfasser:in]; Zhao, Hailong [Verfasser:in]; He, Xianjie [Verfasser:in]; Zhang, Ying [Verfasser:in] The impact of accounting standards convergence on Chinese firms' overseas mergers and acquisitions Shuwei Sun, Hailong Zhao, Xianjie He, Ying Zhang 2019
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Wu, Cen [Verfasser:in]; Tang, Qingquan [Verfasser:in] Reward meritocracy or nepotism the case of independent financial advisors appointed by Chinese listed companies Cen Wu, Qingquan Tang 2019
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