Asia-Pacific Journal of Accounting & Economics, Volume 26, Issue 4 (2019)

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Asia-Pacific Journal of Accounting & Economics, Volume 26, Issue 4 (2019)

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Original Articles

Article
The economic effects of IFRS adoption in Korea
Soo Young Kwon, Kyunga Na & Jongil Park
Pages: 321-361
Published online: 20 Mar 2017
AbstractforThe economic effects of IFRS adoption in Korea | Full Text | References | PDF (3.7 MB) | EPUB
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Article
Solving the tax evasion problem by co-opting the public: the Korean cash receipts system
Namryoung Lee & Charles Swenson
Pages: 362-381
Published online: 18 Mar 2017
AbstractforSolving the tax evasion problem by co-opting the public: the Korean cash receipts system | Full Text | References | PDF (1.8 MB) | EPUB
  • 245 Views
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Article
Do Chinese listed firms actively alter the design of pay–performance sensitivity following financial restatement?
Chen Ma, Bin Li & Nanyan Dong
Pages: 382-408
Published online: 17 Apr 2017
AbstractforDo Chinese listed firms actively alter the design of pay–performance sensitivity following financial restatement? | Full Text | References | PDF (2.5 MB) | EPUB
  • 440 Views
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Article
Religious social norms and CSR deficiency disclosure
Yufang Jin, Haina Shi & Xin Zhang
Pages: 409-433
Published online: 17 Apr 2017
AbstractforReligious social norms and CSR deficiency disclosure | Full Text | References | PDF (1.5 MB) | EPUB
  • 651 Views
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Article
The impact of IFRS adoption on management of bad debt expense and real operational activities: evidence from South Korea
Hyun-Ah Lee
Pages: 434-456
Published online: 17 Nov 2017
AbstractforThe impact of IFRS adoption on management of bad debt expense and real operational activities: evidence from South Korea | Full Text | References | PDF (1.8 MB) | EPUB
  • 455 Views
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Articles

Article
Accounting analyses of momentum and contrarian strategies in emerging markets
Matthias Nnadi & Sailesh Tanna
Pages: 457-477
Published online: 30 Jan 2017
AbstractforAccounting analyses of momentum and contrarian strategies in emerging markets | Full Text | References | PDF (5.4 MB) | EPUB
  • 519 Views
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Article
Validity of F-H hypothesis in small isolated island economy: an application of the combined cointegration approach
Turgut Tursoy & Faisal Faisal
Pages: 478-488
Published online: 01 Feb 2017
AbstractforValidity of F-H hypothesis in small isolated island economy: an application of the combined cointegration approach | Full Text | References | PDF (1.2 MB) | EPUB
  • 548 Views
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Original Articles

Article
The effect of accounting information quality and competition on investment inefficiency: evidence from Korea
Sang-Min Cho & Sun-A Kang
Pages: 489-510
Published online: 30 Oct 2017
AbstractforThe effect of accounting information quality and competition on investment inefficiency: evidence from Korea | Full Text | References | PDF (1.9 MB) | EPUB
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