> Ausgaben
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16(2023), 1 vom: März, Artikel-ID 100289, Seite 1-25:
How to improve IFRS for intangible assets? a milestone approach Shefei Ma, Weiguo Zhang
2023
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16(2023), 1 vom: März, Artikel-ID 100281, Seite 1-24:
Do anti-corruption campaigns affect IPO underpricing? evidence from a central discipline inspection of the CSRC in China Chao Yan, Zai Li, Jiaxin Wang
2023
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16(2023), 2 vom: Juni, Artikel-ID 100302, Seite 1-22:
The state capital investing and operating company pilot reform and SOE bailouts Chuyi Wu, Liping Xu, Yu Xin
2023
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16(2023), 1 vom: März, Artikel-ID 100283, Seite 1-28:
Does the reputation mechanism apply to independent directors in emerging markets? evidence from China Jin-hui Luo, Yue Liu
2023
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16(2023), 1 vom: März, Artikel-ID 100284, Seite 1-23:
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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16(2023), 2 vom: Juni, Artikel-ID 100303, Seite 1-18:
Earnings seasonality, management earnings forecasts and stock returns Danling Jiang, Pan Song, Hongquan Zhu
2023
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16(2023), 2 vom: Juni, Artikel-ID 100301, Seite 1-24:
Mandatory CSR disclosure and analyst forecast properties evidence from a quasi-natural experiment in China Haina Shi, Byron Y. Song, Huifeng Xu, Xiaodong Xu
2023
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16(2023), 2 vom: Juni, Artikel-ID 100291, Seite 1-29:
Confucian culture and the external pay gap Weimin Xie, Jialu Guo, Hengxin Zhang
2023
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16(2023), 2 vom: Juni, Artikel-ID 100290, Seite 1-20:
Religiosity and bank earnings management revisiting international evidence Tanzina Akhter, Abul Kalam Azad
2023
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16(2023), 1 vom: März, Artikel-ID 100288, Seite 1-28:
Institutional environment quality and the longevity of billionaire entrepreneurs Bin Ke, Zengquan Li, Qing Ye
2023
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16(2023), 1 vom: März, Artikel-ID 100282, Seite 1-17:
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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16(2023), 1 vom: März, Artikel-ID 100293, Seite 1-25:
Can differences in the background characteristics of the chairperson-CEO vertical dyad reduce management agency costs? a perspective based on the internal configuration of the top management team Qianhua Lei, Jingchang Li, Yaheng Zhong, Yujia Huang
2023
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16(2023), 1 vom: März, Artikel-ID 100285, Seite 1-24:
Confucian culture and corporate bond pricing Lingling Zhai, Xudong Tang
2023
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16(2023), 2 vom: Juni, Artikel-ID 100294, Seite 1-20:
Mandatory information disclosure and innovation evidence from the disclosure of operational information Jinyang Liu, Kangtao Ye, Yurou Liu
2023
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16(2023), 2 vom: Juni, Artikel-ID 100304, Seite 1-40:
Government social media and corporate tax avoidance Qi Jiang, Yanli Chen, Tianjun Sun
2023
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16(2023), 2 vom: Juni, Artikel-ID 100292, Seite 1-34:
Can blockchain technology be effectively integrated into the real economy? evidence from corporate investment efficiency Jing Du, Yun Shi, Wanfu Li, Ying Chen
2023
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16(2023), 3 vom: Sept., Artikel-ID 100317, Seite 1-19:
Improving internal control quality as a corporate response to the Forbes Rich List Bei Luo, Zhimin Tian
2023
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16(2023), 3 vom: Sept., Artikel-ID 100305, Seite 1-24:
More words but less investment rookie CEOs and firms' digital transformations Wenting Zhang, Chuang Lu, Shangkun Liang
2023
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16(2023), 3 vom: Sept., Artikel-ID 100307, Seite 1-24:
Stakeholder demands and corporate social responsibility evidence from the Olympic Games Trung K. Do, Henry Hongren Huang, Liwei Shan, Albert Tsang, Li Yu
2023
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16(2023), 4 vom: Dez., Artikel-ID 100326, Seite 1-26:
Supplier concentration and analyst forecast bias Xiaotong Jia, Kai Wu
2023
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16(2023), 4 vom: Dez., Artikel-ID 100329, Seite 1-19:
IPO suspension, financing uncertainty and corporate tax avoidance Fei Lu, Songyan Yang
2023
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16(2023), 4 vom: Dez., Artikel-ID 100325, Seite 1-25:
ESG in China a review of practice and research, and future research avenues Hongtao Shen, Honghui Lin, Wenqi Han, Huiying Wu
2023
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16(2023), 4 vom: Dez., Artikel-ID 100328, Seite 1-27:
Stock market liberalization and financial reporting quality Hongpan Zhang, Jiayue Zhao
2023
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16(2023), 4 vom: Dez., Artikel-ID 100327, Seite 1-23:
Can industry information disclosure improve audit quality? Chen Qiao, Guojian Zheng, Ying Zheng
2023
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16(2023), 4 vom: Dez., Artikel-ID 100330, Seite 1-25:
Partial portfolio disclosure, investors’ attention, and window dressing Shujian Guo
2023
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16(2023), 4 vom: Dez., Artikel-ID 100331, Seite 1-19:
How do board features and auditor characteristics shape key audit matters disclosures? evidence from emerging economies Md Mustafizur Rahaman, Md. Rezaul Karim
2023
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16(2023), 4 vom: Dez., Artikel-ID 100332, Seite 1-23:
Does executives’ overseas experience improve firms’ labor investment efficiency? Wenfei Li, Manlin Rong, Jing Wu
2023
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16(2023), 3 vom: Sept., Artikel-ID 100315, Seite 1-26:
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
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16(2023), 3 vom: Sept., Artikel-ID 100306, Seite 1-28:
Repairing damaged reputations through targeted poverty alleviation evidence from private companies' strategies to deal with negative media coverage Guochao Yang, Shuang Wei, Kejing Chen, Yingying Ren
2023
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16(2023), 3 vom: Sept., Artikel-ID 100316, Seite 1-24:
Governance or reputation? flexible tax enforcement and excess goodwill : evidence from the taxpaying credit rating system in China Jingbo Luo, Chun Guo
2023
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16(2023), 3 vom: Sept., Artikel-ID 100314, Seite 1-28:
Local government centralization and corporate ESG performance evidence from China's county-to-district reform Qihang Xue, Huimin Wang, Xiaole Ji, Jian Wei
2023
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16(2023), 3 vom: Sept., Artikel-ID 100318, Seite 1-26:
Market manipulation by rumormongers evidence from insiders' stock selling Yan Tan, Wenting Zhang, Xiangting Kong
2023
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15(2022), 1 vom: März, Artikel-ID 100219, Seite 1-25:
Linguistic specificity and stock price synchronicity Wei Zhao, Hanfang Yang, Hua Zhou
2022
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15(2022), 1 vom: März, Artikel-ID 100218, Seite 1-28:
The impact of anti-corruption measures and risk effects on equity incentives and financial misreporting in China Zili Su, Constantinos Alexiou
2022
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15(2022), 2 vom: Juni, Artikel-ID 100236, Seite 1-29:
Political governance in China's state-owned enterprises Xiankun Jin, Liping Xu, Yu Xin, Ajay Adhikari
2022
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15(2022), 1 vom: März, Artikel-ID 100221, Seite 1-21:
Do supply shocks in the audit partner labor market affect auditor choice? evidence from a quasi-natural experiment Yanming Cao, Zhuoan Feng
2022
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15(2022), 1 vom: März, Artikel-ID 100223, Seite 1-22:
Product market competition and the disclosure of supply chain information Yue Chen, Xiaotong Yang, Chun Yuan, Bing Zhu
2022
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15(2022), 2 vom: Juni, Artikel-ID 100225, Seite 1-25:
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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15(2022), 2 vom: Juni, Artikel-ID 100245, Seite 1-23:
The price of carbon risk evidence from China’s bond market Yuhui Wu, Yanan Tian
2022
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15(2022), 3 vom: Sept., Artikel-ID 100254, Seite 1-18:
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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15(2022), 3 vom: Sept., Artikel-ID 100251, Seite 1-23:
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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15(2022), 3 vom: Sept., Artikel-ID 100255, Seite 1-21:
Does an abnormal change in deferred tax assets interfere with analysts' earnings forecasts? Yujia Xue
2022
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15(2022), 3 vom: Sept., Artikel-ID 100252, Seite 1-22:
Do companies compare employees' salaries? evidence from stated-owned enterprise group Chuang Lu, Yuhao Niu
2022
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15(2022), 3 vom: Sept., Artikel-ID 100253, Seite 1-25:
Non-actual controllers and corporate innovation evidence from China Shanzhong Du, Lianfu Ma
2022
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15(2022), 4 vom: Dez., Artikel-ID 100270, Seite 1-21:
Impact of macroeconomic policy uncertainty on opportunistic insider trading Chun Cai, Ruixue Bao, Peng Wang, Huiyan Yang
2022
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15(2022), 4 vom: Dez., Artikel-ID 100274, Seite 1-17:
Implications of the "momentum" theory of digitalization in accounting evidence from Ash Cloud Min Zhang, Tingting Ye, Li Jia
2022
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15(2022), 4 vom: Dez., Artikel-ID 100271, Seite 1-23:
The impact of D&O insurance on excess corporate leverage Jiamin Liu, Yalin Jiang, Shengdao Gan, Ran Chen
2022
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15(2022), 4 vom: Dez., Artikel-ID 100269, Seite 1-23:
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
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15(2022), 4 vom: Dez., Artikel-ID 100273, Seite 1-19:
Covering or monitoring? independent director connectedness and corporate fraud in China Jieli Xing, Yongjie Zhang, Xiong Xiong, Guangzhong Li
2022
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15(2022), 4 vom: Dez., Artikel-ID 100272, Seite 1-19:
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
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15(2022), 4 vom: Dez., Artikel-ID 100268, Seite 1-22:
Concurrent independent directors in the same industry and accounting information comparability Shangkun Liang, Rong Fu, Xue Yang
2022
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15(2022), 4 vom: Dez., Artikel-ID 100267, Seite 1-25:
Does green governance affect financing constraints? evidence from China's heavily polluting enterprises Pei Jose Liu, Congjing Song, Jiayuan Xin
2022
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15(2022), 2 vom: Juni, Artikel-ID 100235, Seite 1-25:
Administrative division adjustments and stock price comovement evidence from the city-county mergers in China Chun Yuan, Chunxiao Geng, Zhe Li, Yu Sheng, Jie Lv
2022
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15(2022), 2 vom: Juni, Artikel-ID 100226, Seite 1-29:
Directors' and Officers' liability insurance and bond credit spreads evidence from China Xin Li, Yan Tong, Guoquan Xu
2022
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15(2022), 2 vom: Juni, Artikel-ID 100237, Seite 1-23:
Firm internationalization and cost of equity evidence from China Jianfa Yang, Guilong Cai, Guojian Zheng, Qiankun Gu
2022
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15(2022), 1 vom: März, Artikel-ID 100222, Seite 1-21:
Tax credit rating and corporate innovation decisions Xuehang Yu, Junxiong Fang
2022
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15(2022), 1 vom: März, Artikel-ID 100220, Seite 1-19:
Stock market restrictions and corporate social responsibility evidence from IPO suspension in China Shanmin Li, Ruoming Yang, Jueting Zhou
2022
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15(2022), 2 vom: Juni, Artikel-ID 100224, Seite 1-20:
Loan loss provisions and return predictability a dynamic perspective Phoebe Gao, Chu Yeong Lim, Xiumei Liu, Cheng Colin Zeng
2022
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15(2022), 2 vom: Juni, Artikel-ID 100238, Seite 1-23:
Does the social security fund help non-financial enterprises to transform from the virtual to the real? Dapeng Tang, Jiamei Wu, Zhibin Chen
2022
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15(2022), 3 vom: Sept., Artikel-ID 100249, Seite 1-21:
Market misvaluation and corporate innovation "catering" or "risk aversion"? - empirical evidence from China capital market Danglun Luo, Zhanfeng Wu, Jingsi Zhuo, Jianmei He
2022
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15(2022), 3 vom: Sept., Artikel-ID 100246, Seite 1-29:
Stock index adjustments and analysts' forecast optimism a quasi-natural experiment on the CSI 300 Index Shangkun Liang, Huaigu Cui, Chun Yuan
2022
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15(2022), 3 vom: Sept., Artikel-ID 100250, Seite 1-32:
Government R&D spending, fiscal instruments and corporate technological innovation Dapeng Tang, Yuan Li, Hao Zheng, Xin Yuan
2022
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14(2021), 4 vom: Dez., Artikel-ID 100204, Seite 1-22:
The role of accounting conservatism in M&A target selection Qingquan Tang, Jingjing Guo, Zhihong Huang
2021
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14(2021), 4 vom: Dez., Artikel-ID 100203, Seite 1-25:
Does preventive regulation reduce stock price synchronicity? evidence from Chinese annual report comment letters Xiaomin Hao, Yonghai Wang
2021
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14(2021), 4 vom: Dez., Artikel-ID 100206, Seite 1-18:
Does strengthening large shareholders' cash flow rights reduce their expropriation motivation? evidence from China's dividend tax reforms Hang Liu
2021
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14(2021), 4 vom: Dez., Artikel-ID 100207, Seite 1-24:
Is pledge risk matched between pledgees and pledgers in China's share pledge market? Deren Xie, Mengyu Zhang
2021
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14(2021), 2 vom: Juni, Seite 129-149:
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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14(2021), 2 vom: Juni, Seite 151-182:
Do goodwill impairments affect audit opinions? evidence from China Ziye He, Dong Chen, Jianxin Tang
2021
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14(2021), 2 vom: Juni, Seite 183-205:
CEO organizational identification and firm cash holdings Meihua Zhou, Jian Cao, Bin Lin
2021
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14(2021), 2 vom: Juni, Seite 207-230:
Examining export trade and corporate innovation a multiphase difference-in-differences method Donghua Zhou, Jianfei Peng, Xue Gao
2021
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14(2021), 2 vom: Juni, Seite 101-128:
External regulation, independent director attendance, and governance effects Leilei Song, Gary Gang Tian, Guanmin Liao
2021
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14(2021), 3 vom: Sept., Seite 231-255:
Noise from online discussion forums evidence from IPOs in China Qingqing Fei
2021
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14(2021), 3 vom: Sept., Seite 257-274:
CFO narcissism and audit fees Evidence from listed companies in China Rui Xiang, Congmin Song
2021
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14(2021), 3 vom: Sept., Seite 315-339:
Do common owners influence corporate social responsibility? Firm-level evidence from China Suyan Yan
2021
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14(2021), 3 vom: Sept., Seite 341-361:
Where to donate the geographical distribution of corporate philanthropy in China Li Ji, Cunjie Tao, Bofu Deng
2021
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14(2021), 3 vom: Sept., Seite 275-293:
Board secretary and market information efficiency evidence from corporate site visits Weihang Xu, Huijuan Cao, Shuai Qin, Xiangting Kong
2021
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14(2021), 3 vom: Sept., Seite 295-314:
Waiting and following within-industry herding behavior in annual report disclosure Shijiao Cao, Jianqiong Wang
2021
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14(2021), 4 vom: Dez., Artikel-ID 100205, Seite 1-21:
The pricing and performance of IPOs in China's poor counties Chao Yan, Jiaxin Wang
2021
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14(2021), 4 vom: Dez., Artikel-ID 100199, Seite 1-19:
Are zombie firms more incentivized to financialize? Haomin Wu, Meng Yang, Jun Gu
2021
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14(2021), 1 vom: März, Seite 1-23:
Can information confusion caused by the financing model of new economy companies be eliminated? Xuejing Xie, Weiguo Zhang
2020
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14(2021), 1 vom: März, Seite 25-42:
Board faultlines and the value of cash holdings evidence from Chinese listed companies Canyu Xu, Zhiying Hu, Shangkun Liang
2020
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13(2020), 2 vom: Juni, Seite 175-199:
Independent technical directors and their effect on corporate innovation in China Zhe Li, Xingyi Li, Anning Xie
2020
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13(2020), 2 vom: Juni, Seite 223-236:
Related party transactions and firm value the moderating role of corporate social responsibility reporting Tifanny Dwijaya Hendratama, Zuni Barokah
2020
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13(2020), 3 vom: Sept., Seite 237-249:
Fifty years of capital markets research in accounting achievements so far and opportunities ahead Ilia D. Dichev
2020
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13(2020), 3 vom: Sept., Seite 309-325:
Job satisfaction and firm leverage evidence from the "China's Best Employer Award 100" winners Hongmei Xu, Xiaoran Ni, Chuntao Li, Yanan Liu
2020
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13(2020), 2 vom: Juni, Seite 201-221:
The impact of the Social Security Fund on auditor litigation risk Lei Zhu, Qianwen Zheng
2020
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13(2020), 3 vom: Sept., Seite 251-269:
Economic sharing of honors equal or exclusive? Bofu Deng, Jiawei Liu, Li Ji
2020
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13(2020), 2 vom: Juni, Seite 129-145:
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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13(2020), 2 vom: Juni, Seite 147-174:
Does environmental labeling exacerbate heavily polluting firms' financial constraints? evidence from China Han Xiao, KeMin Wang
2020
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13(2020), 3 vom: Sept., Seite 271-289:
The potential harms of goodwill impairment avoidance evidence based on future performance and stock prices Hongwen Han, Qingquan Tang
2020
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13(2020), 3 vom: Sept., Seite 291-307:
Business and financial information integration and voluntary management earnings forecasts Jing Huang, Zipeng Mei, Zhe Li
2020
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13(2020), 1 vom: März, Seite 79-107:
The effect of affiliated analysts on stock recommendations: evidence from share pledges in China Chenyu Zhang, Aimin Qian, Xiangyan Shi
2020
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13(2020), 1 vom: März, Seite 57-77:
Peer effect in the initial recognition of goodwill Liping Xu, Yueqin Guan, Zhihong Fu, Yu Xin
2020
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13(2020), 1 vom: März, Seite 109-127:
How audit effort affects audit quality: an audit process and audit output perspective Tusheng Xiao, Chunxiao Geng, Chun Yuan
2020
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13(2020), 1 vom: März, Seite 1-30:
Of stars and galaxies: co-authorship network and research Xiaoli Hu, Oliver Zhen Li, Sha Pei
2020
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13(2020), 1 vom: März, Seite 31-55:
State-owned enterprises in China: a review of 40years of research and practice Karen Jingrong Lin, Xiaoyan Lu, Junsheng Zhang, Ying Zheng
2020
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13(2020), 4 vom: Dez., Seite 405-424:
Executive compensation and conflict between shareholders and creditors evidence from creditor litigation Xiao Li, Yanchao Wang, Hong You
2020
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13(2020), 4 vom: Dez., Seite 327-338:
A review of tax avoidance in China Tanya Y. H. Tang
2020
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13(2020), 4 vom: Dez., Seite 339-359:
China-US trade dispute investigations and corporate earnings management strategy Dongdong Li, Fan Shi, Kemin Wang
2020
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13(2020), 4 vom: Dez., Seite 361-385:
Official rotation and corporate innovation evidence from the governor rotation Xiangyan Shi, Danlu Bu, Chenyu Zhang
2020
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13(2020), 4 vom: Dez., Seite 387-404:
Multiple large shareholders and corporate environmental protection investment evidence from the Chinese listed companies Feng Wei, Lei Zhou
2020
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14(2021), 1 vom: März, Seite 63-81:
Does overcapacity prompt controlling shareholders to play a propping role for listed companies? Cailing Li, Dongjie Lin
2020
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14(2021), 1 vom: März, Seite 83-100:
Economic policy uncertainty and executive turnover Hong Huang, Haiyu Liu, Baohua Yang
2020
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14(2021), 1 vom: März, Seite 43-61:
Family involvement, family member composition and firm innovation Qingmei Tan, Zixuan Liu, Peixuan Geng
2020
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12(2019), 3 vom: Sept., Seite 251-269:
Reliability of R&D capitalization Evidence from ex post impairment in China Yulong Yang
2019
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12(2019), 4 vom: Dez., Seite 357-377:
Voluntary CSR disclosure, institutional environment, and independent audit demand Peipei Zheng, Chunyan Ren
2019
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12(2019), 4 vom: Dez., Seite 379-394:
Short-sale refinancing and price adjustment speed to bad news evidence from a quasi-natural experiment in China Kaijuan Gao, Muran Ding
2019
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12(2019), 4 vom: Dez., Seite 395-409:
Unconditional conservatism under the Chinese version of IFRS Zuhair A.A. Barhamzaid
2019
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12(2019), 3 vom: Sept., Seite 271-291:
Pledgee competition, strategic disclosure, and future crash risk Xiaoxi Li, Jing Liu, Kemin Wang
2019
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12(2019), 3 vom: Sept., Seite 231-250:
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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12(2019), 3 vom: Sept., Seite 293-313:
Reputation repair and corporate donations an investigation of responses to regulatory penalties Xue Xia, Fei Teng, Xiaolong Gu
2019
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12(2019), 3 vom: Sept., Seite 315-335:
Reward meritocracy or nepotism the case of independent financial advisors appointed by Chinese listed companies Cen Wu, Qingquan Tang
2019
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12(2019), 2 vom: Juni, Seite 209-229:
Do major customers promote firms' innovation? Jinsong Tan, Huijuan Cao, Xiangting Kong
2019
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12(2019), 2 vom: Juni, Seite 135-155:
Facebook posting activity and the selective amplification of earnings disclosures Rajib Hasan, William M. Cready
2019
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12(2019), 2 vom: Juni, Seite 157-176:
Enhancing the competitiveness and sustainability of social enterprises in Hong Kong a three-dimensional analysis Sidney Leung, Phyllis Mo, Howard Ling, f per , So Sum Ho
2019
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12(2019), 2 vom: Juni, Seite 177-189:
West meets east: understanding managerial incentives in Chinese SOEs Qingquan Xin, Anze Bao, Fang Hu
2019
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12(2019), 4 vom: Dez., Seite 337-355:
The effect of shared auditors in the supply chain on cost stickiness Chun Cai, Qianwen Zheng, Lei Zhu
2019