Asia-Pacific Journal of Accounting & Economics, Volume 29, Issue 6 (2022)

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Asia-Pacific Journal of Accounting & Economics, Volume 29, Issue 6 (2022)

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Article
Does a firm have to be socially responsible to become a target in cross-border M&As: evidence from China
Xiang Ma, Xiaohui Xu & Mobing Jiang
Pages: 1417-1438
Published online: 13 Nov 2020
AbstractforDoes a firm have to be socially responsible to become a target in cross-border M&As: evidence from China | Full Text | References | PDF (592.2 KB) | EPUB
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Article
Differential performance impacts of outsider and insider interim CEO successions
Jihun Bae, Jeong Hwan Joo & Chul W. Park
Pages: 1439-1468
Published online: 17 Oct 2020
AbstractforDifferential performance impacts of outsider and insider interim CEO successions | Full Text | References | PDF (566.2 KB) | EPUB
  • 561 Views
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Social media, interaction information and stock market efficiency: evidence from the Shenzhen stock exchange easy interaction platform in China
Qifa Xu, Qianqian Li, Cuixia Jiang, Jun Wu & Xin Zhang
Pages: 1469-1496
Published online: 03 Oct 2020
AbstractforSocial media, interaction information and stock market efficiency: evidence from the Shenzhen stock exchange easy interaction platform in China | Full Text | References | PDF (658.7 KB) | EPUB
  • 744 Views
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Accounting conservatism and the fulfilment of the target’s performance commitment in valuation adjustment mechanism contracts
Shiyun Zeng, Wenfei Li & Qingquan Tang
Pages: 1497-1517
Published online: 06 Oct 2020
AbstractforAccounting conservatism and the fulfilment of the target’s performance commitment in valuation adjustment mechanism contracts | Full Text | References | PDF (451.9 KB) | EPUB
  • 604 Views
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Article
The role of communist party branch in employment protection: evidence from Chinese private firms
Youliang Yan & Xixiong Xu
Pages: 1518-1539
Published online: 24 Jan 2021
AbstractforThe role of communist party branch in employment protection: evidence from Chinese private firms | Full Text | References | PDF (435.7 KB) | EPUB
  • 574 Views
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Article
Earnings management and instances of material weaknesses reported under Sections 302 and 404
Shin Hyoung Kwon & Ashutosh Deshmukh
Pages: 1540-1559
Published online: 23 Oct 2019
AbstractforEarnings management and instances of material weaknesses reported under Sections 302 and 404 | Full Text | References | PDF (1.3 MB) | EPUB
  • 256 Views
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Article
The geography of gravity
Jun-Hyung Ko, Akeyoshi Matsuzaki & Dongwoo Yoo
Pages: 1560-1578
Published online: 18 Feb 2020
AbstractforThe geography of gravity | Full Text | References | PDF (2.6 MB) | EPUB
  • 146 Views
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Article
The relevance of keiretsu affiliation on disclosure quality in contemporary Japanese economy
Frendy
Pages: 1579-1599
Published online: 11 Feb 2020
AbstractforThe relevance of keiretsu affiliation on disclosure quality in contemporary Japanese economy | Full Text | References | PDF (1.5 MB) | EPUB
  • 329 Views
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Article
Managerial overconfidence, CSR and firm value
Yu Gao & Kil-Seok Han
Pages: 1600-1618
Published online: 14 Oct 2020
AbstractforManagerial overconfidence, CSR and firm value | Full Text | References | PDF (581.3 KB) | EPUB
  • 1972 Views
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Article
The regulation change in consolidation rules and the incentives for earnings management activities via related party transactions
Ruey-Ching Lin, Chihua Li, Hong-Da Wang & Yan-Jie Yang
Pages: 1619-1639
Published online: 25 Mar 2020
AbstractforThe regulation change in consolidation rules and the incentives for earnings management activities via related party transactions | Full Text | References | PDF (1.4 MB) | EPUB
  • 359 Views
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Article
Board of directors and earnings management: conventional and Islamic banks
Ahmad Abu-Dawleh, Nadine Lybaert, Tensie Steijvers & Mieke Jans
Pages: 1640-1656
Published online: 02 Mar 2021
AbstractforBoard of directors and earnings management: conventional and Islamic banks | Full Text | References | PDF (473.9 KB) | EPUB
  • 335 Views
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Article
Study on the optimal hedging ratio of Shanghai crude oil futures based on Copula models
Xiaofei Wu, Hailong Miao, Shuzhen Zhu & Xin Li
Pages: 1657-1670
Published online: 13 Apr 2020
AbstractforStudy on the optimal hedging ratio of Shanghai crude oil futures based on Copula models | Full Text | References | PDF (1.6 MB) | EPUB
  • 195 Views
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Article
Financial quality, internal control and stock price crash risk
Changyong Xue & Yeung Ying
Pages: 1671-1691
Published online: 20 Apr 2020
AbstractforFinancial quality, internal control and stock price crash risk | Full Text | References | PDF (1.4 MB) | EPUB
  • 420 Views
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Article
Do momentum and reversal matter in the Singapore stock market?
Syed Riaz Mahmood Ali
Pages: 1692-1708
Published online: 24 Apr 2020
AbstractforDo momentum and reversal matter in the Singapore stock market? | Full Text | References | PDF (1.1 MB) | EPUB
  • 233 Views
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