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Asia-Pacific Journal of Accounting & Economics
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Volume 24, Issue 1-2

Asia-Pacific Journal of Accounting & Economics

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Asia-Pacific Journal of Accounting & Economics, Volume 24, Issue 1-2 (2017)

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Asia-Pacific Journal of Accounting & Economics, Volume 24, Issue 1-2 (2017)

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Article

Who benefits from political connections? Minority investors or controlling shareholders

Lihong Wang & Philip T. Lin

Pages: 1-22

Published online: 23 Feb 2016

AbstractforWho benefits from political connections? Minority investors or controlling shareholders | Full Text | References | PDF (1.3 MB)

633 Views
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Article

Individualist-collectivist culture, ownership concentration and earnings quality

Chan Lyu, Desmond Chun Yip Yuen & Xu Zhang

Pages: 23-42

Published online: 21 Jan 2016

AbstractforIndividualist-collectivist culture, ownership concentration and earnings quality | Full Text | References | PDF (1.2 MB)

1212 Views
8 CrossRef citations
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Article

The contingent effect of analyst coverage: how does analyst coverage affect innovation and Tobin’s Q?

Sung Hwan Jung

Pages: 43-67

Published online: 15 Apr 2016

AbstractforThe contingent effect of analyst coverage: how does analyst coverage affect innovation and Tobin’s Q? | Full Text | References | PDF (1.5 MB)

546 Views
5 CrossRef citations
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Article

Does stronger intellectual property rights protection matter in developing local R&D outsourcing strategy?

Wen-Bin Chuang, To-Han Chang & Hui-lin Lin

Pages: 68-82

Published online: 11 Mar 2016

AbstractforDoes stronger intellectual property rights protection matter in developing local R&D outsourcing strategy? | Full Text | References | PDF (974 KB)

337 Views
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Article

The optimal tariff structure and foreign penetration

Susumu Cato

Pages: 83-94

Published online: 28 Jun 2016

AbstractforThe optimal tariff structure and foreign penetration | Full Text | References | PDF (1,019 KB)

177 Views
2 CrossRef citations
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Article

The effects of globalization on regional inequality in a model of semi-endogenous growth and footloose capital

Katsufumi Fukuda

Pages: 95-105

Published online: 07 Jul 2015

AbstractforThe effects of globalization on regional inequality in a model of semi-endogenous growth and footloose capital | Full Text | References | PDF (201.2 KB)

401 Views
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Article

An anatomy of China’s eco-efficiency gains: the role of FDI

Chia-Hui Lu & Yu Pang

Pages: 106-126

Published online: 09 Jul 2015

AbstractforAn anatomy of China’s eco-efficiency gains: the role of FDI | Full Text | References | PDF (655.8 KB)

250 Views
3 CrossRef citations
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Article

Audit fee pressure and audit risk: evidence from the financial crisis of 2008

Catherine Heyjung Sonu, Hyejin Ahn & Ahrum Choi

Pages: 127-144

Published online: 15 Jul 2016

AbstractforAudit fee pressure and audit risk: evidence from the financial crisis of 2008 | Full Text | References | PDF (1.1 MB)

1683 Views
17 CrossRef citations
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Article

Ex-post examination of mergers: effects on retail prices

Koki Arai

Pages: 145-162

Published online: 24 Jul 2015

AbstractforEx-post examination of mergers: effects on retail prices | Full Text | References | PDF (246.6 KB)

236 Views
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Article

Product market competition on the effectiveness of internal control

Seon Mi Kim & Yura Kim

Pages: 163-182

Published online: 20 Oct 2015

AbstractforProduct market competition on the effectiveness of internal control | Full Text | References | PDF (1.2 MB)

756 Views
11 CrossRef citations
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Article

Bank connections and corporate risk-taking: evidence from China

Shengbao Zhai, Lu Xie & Sheng Zhang

Pages: 183-194

Published online: 26 Nov 2015

AbstractforBank connections and corporate risk-taking: evidence from China | Full Text | References | PDF (823.2 KB)

699 Views
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Article

How does human resource investment in internal control affect audit reporting lag?

Il-Hang Shin, Ho-Young Lee, Hyun-Ah Lee & Myungsoo Son

Pages: 195-215

Published online: 20 Jan 2016

AbstractforHow does human resource investment in internal control affect audit reporting lag? | Full Text | References | PDF (1.2 MB)

668 Views
13 CrossRef citations
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Article

Pension accruals and share prices: evidence from the amortization costs of transition amounts

Takafumi Sasaki

Pages: 216-231

Published online: 12 Apr 2016

AbstractforPension accruals and share prices: evidence from the amortization costs of transition amounts | Full Text | References | PDF (1,002 KB)

131 Views
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Article

Credibility of voluntary disclosure in financial firms

Shirley J. Ho

Pages: 232-247

Published online: 13 May 2016

AbstractforCredibility of voluntary disclosure in financial firms | Full Text | References | PDF (1.3 MB)

279 Views
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