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Volume 26, Issue 1-2

Asia-Pacific Journal of Accounting & Economics

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Asia-Pacific Journal of Accounting & Economics, Volume 26, Issue 1-2 (2019)

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Asia-Pacific Journal of Accounting & Economics, Volume 26, Issue 1-2 (2019)

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Special Issue for the 2017 Accounting Theory and Practice Conference on Accounting Research

Articles

Article

Corporate bond ratings, underwriters’ reputation and cost of bonds

Chao Chen, Yang Zhao & Yu Zhao

Pages: 1-16

Published online: 22 Sep 2018

AbstractforCorporate bond ratings, underwriters’ reputation and cost of bonds | Full Text | References | PDF (1.1 MB) | EPUB

569 Views
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Article

Debt covenants and analysts’ information environment

Chien-Ju Lu & Chao-Jung Chen

Pages: 17-37

Published online: 15 Nov 2018

AbstractforDebt covenants and analysts’ information environment | Full Text | References | PDF (1.4 MB) | EPUB

263 Views
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Article

The fair value of investment property and stock price crash risk

Audrey Wen-hsin Hsu & Grace Shu-Hsing Wu

Pages: 38-63

Published online: 13 Nov 2018

AbstractforThe fair value of investment property and stock price crash risk | Full Text | References | PDF (1.7 MB) | EPUB

980 Views
6 CrossRef citations
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Article

IAS 41 and stock price informativeness

Audrey Wen-hsin Hsu, Sophia Liu, Heibatollah Sami & TingHong Wan

Pages: 64-89

Published online: 16 Nov 2018

AbstractforIAS 41 and stock price informativeness | Full Text | References | PDF (2.5 MB) | EPUB

437 Views
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Article

Moderated mediation effects of corporate social responsibility performance on tax avoidance: evidence from China

Chih-Wen Mao & Wen-Chieh Wu

Pages: 90-107

Published online: 16 Nov 2018

AbstractforModerated mediation effects of corporate social responsibility performance on tax avoidance: evidence from China | Full Text | References | PDF (1.2 MB) | EPUB

1101 Views
18 CrossRef citations
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Article

A field study of the impact of changes to a net sales-based incentive plan and centralized inventory management

Hsuan-Lien Chu, Yu-Lin Chen & Yan-Yi Chiou

Pages: 108-123

Published online: 13 Nov 2018

AbstractforA field study of the impact of changes to a net sales-based incentive plan and centralized inventory management | Full Text | References | PDF (1.1 MB) | EPUB

409 Views
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Short Articles

Article

The influences of internal and external factors in auditor choice: a literature study

Alfiyatul Qomariyah

Pages: 124-130

Published online: 11 Nov 2018

AbstractforThe influences of internal and external factors in auditor choice: a literature study | Full Text | References | PDF (605.8 KB) | EPUB

561 Views
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Article

The role of companies’ codes of ethics in mitigating managers’ escalation behavior in the frame of agency theory

Niluh Putu Dian Rosalina Handayani Narsa & Supriyadi

Pages: 131-149

Published online: 15 Nov 2018

AbstractforThe role of companies’ codes of ethics in mitigating managers’ escalation behavior in the frame of agency theory | Full Text | References | PDF (1.4 MB) | EPUB

614 Views
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Article

S1 accounting extension students: love of money, gender, ethical perception, and religiosity

Yani Permatasari & Zumala Anis Surayya

Pages: 150-159

Published online: 19 Nov 2018

AbstractforS1 accounting extension students: love of money, gender, ethical perception, and religiosity | Full Text | References | PDF (831.9 KB) | EPUB

273 Views
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Article

Value-relevance of the regulatory non-GAAP adjustments in the Korean banking industry

Hyo Jin Kim & Soon Suk Yoon

Pages: 160-171

Published online: 23 Nov 2018

AbstractforValue-relevance of the regulatory non-GAAP adjustments in the Korean banking industry | Full Text | References | PDF (893 KB) | EPUB

243 Views
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Article

The dividend payout policy and R&D for loss firms: evidence from South Korea

Hye-Jeong Nam

Pages: 172-183

Published online: 13 Nov 2018

AbstractforThe dividend payout policy and R&D for loss firms: evidence from South Korea | Full Text | References | PDF (900.6 KB) | EPUB

347 Views
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Asia-Pacific Journal of Accounting & Economics (Vol.26, Iss.1-2, 2019)

Special Issue for the 2017 Accounting Theory and Practice Conference on Accounting Research

Special Issue for the 2017 Accounting Theory and Practice Conference on Accounting Research

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