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Volume 11, Issue 4

China Journal of Accounting Studies

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China Journal of Accounting Studies, Volume 11, Issue 4 (2023)

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China Journal of Accounting Studies, Volume 11, Issue 4 (2023)

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Volume 11, 2023 Vol 10, 2022 Vol 9, 2021 Vol 8, 2020 Vol 7, 2019 Vol 6, 2018 Vol 5, 2017 Vol 4, 2016 Vol 3, 2015 Vol 2, 2014 Vol 1, 2013

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Research Article

Article

Accounting for goodwill in China: a case study of two-step acquisitions

Ceng Zeng, Weiguo Zhang & Luo Zuo

Pages: 695-718

Published online: 04 Jan 2024

AbstractforAccounting for goodwill in China: a case study of two-step acquisitions | Full Text | References | PDF (606.3 KB) | EPUB

798 Views
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Open Access

Article

Does cross-industry loan diversification reduce bank systemic risk? Evidence from listed banks in China

Chuanhui Ma & Junxiong Fang

Pages: 719-755

Published online: 03 Jan 2024

AbstractforDoes cross-industry loan diversification reduce bank systemic risk? Evidence from listed banks in China | Full Text | References | PDF (842.4 KB) | EPUB

405 Views
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Open Access

Article

Stable suppliers and real earnings management: empirical evidence from private placements

Xiongyuan Wang, Fei Han & Xuan Peng

Pages: 756-794

Published online: 03 Jan 2024

AbstractforStable suppliers and real earnings management: empirical evidence from private placements | Full Text | References | PDF (1.9 MB) | EPUB

679 Views
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Open Access

Article

Multiple large shareholders and abnormal stock trading halts

Wen Wen & Xiaoqing Feng

Pages: 795-825

Published online: 30 Dec 2023

AbstractforMultiple large shareholders and abnormal stock trading halts | Full Text | References | PDF (645.1 KB) | EPUB

210 Views
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Open Access

Article

Does the attendance of independent directors at shareholder meetings matter? The case of risk taking

Shuai Qin, Jinsong Tan & Xiangting Kong

Pages: 826-863

Published online: 14 Aug 2023

AbstractforDoes the attendance of independent directors at shareholder meetings matter? The case of risk taking | Full Text | References | PDF (546.6 KB) | EPUB

610 Views
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Open Access

Article

Goodwill impairment, auditor dismissal and opinion shopping–evidence from China

Cunyu Xing, Huilan Yuwen & Dan Yang

Pages: 864-896

Published online: 01 Aug 2023

AbstractforGoodwill impairment, auditor dismissal and opinion shopping–evidence from China | Full Text | References | PDF (638.9 KB) | EPUB

724 Views
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Research Article

Article

CSRC’s supervision and corporate investment efficiency—based on the random inspection

Jinyang Liu

Pages: 897-920

Published online: 03 Jan 2024

AbstractforCSRC’s supervision and corporate investment efficiency—based on the random inspection | Full Text | References | PDF (636.7 KB) | EPUB

401 Views
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Open Access

Article

Can the rotation of chief accountants improve the accounting information quality of state-owned enterprises?

Jian Chu

Pages: 921-945

Published online: 01 Aug 2023

AbstractforCan the rotation of chief accountants improve the accounting information quality of state-owned enterprises? | Full Text | References | PDF (476 KB) | EPUB

432 Views
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China Journal of Accounting Studies (Vol.11, Iss.4, 2023)

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