China Journal of Accounting Studies, Volume 10, Issue 3 (2022)

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China Journal of Accounting Studies, Volume 10, Issue 3 (2022)

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Research Article

Article
Cannot investors really price the book-tax differences correctly? Evidence from accelerated depreciation policies
Hang Liu & Yichao Zhao
Pages: 301-322
Published online: 07 Nov 2022
AbstractforCannot investors really price the book-tax differences correctly? Evidence from accelerated depreciation policies | Full Text | References | PDF (401.5 KB) | EPUB
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Article
State-owned asset management reform and corporate cash holdings: study on central enterprise income distribution policy
Shangkun Liang, Qing Dong & Shuwei Sun
Pages: 323-344
Published online: 22 Aug 2022
AbstractforState-owned asset management reform and corporate cash holdings: study on central enterprise income distribution policy | Full Text | References | PDF (468.1 KB) | EPUB
  • 1139 Views
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Article
Is integrated auditing superior to separate auditing? Evidence from China
Li Dang & Qiaoling Fang
Pages: 345-366
Published online: 12 Aug 2022
AbstractforIs integrated auditing superior to separate auditing? Evidence from China | Full Text | References | PDF (388.3 KB) | EPUB
  • 1073 Views
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Article
Do bond market participants care about directors’ and officers’ liability insurance?——Empirical evidence based on the pricing of corporate bonds
Yu Wang, Jiawei Lu & Xun Zhao
Pages: 367-389
Published online: 12 Nov 2022
AbstractforDo bond market participants care about directors’ and officers’ liability insurance?——Empirical evidence based on the pricing of corporate bonds | Full Text | References | PDF (553.7 KB) | EPUB
  • 511 Views
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Article
Customer relationships in the consolidated financial statements: recognition and value relevance
Mingming Huang, Junsheng Zhang & Zheng Huo
Pages: 390-410
Published online: 07 Nov 2022
AbstractforCustomer relationships in the consolidated financial statements: recognition and value relevance | Full Text | References | PDF (1,014.1 KB) | EPUB
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Article
Could regulatory information disclosure impact the behaviour of corporate over-financialization? Evidence from Chinese comment letters
Youfu Yao & Lan Zhou
Pages: 411-433
Published online: 07 Nov 2022
AbstractforCould regulatory information disclosure impact the behaviour of corporate over-financialization? Evidence from Chinese comment letters | Full Text | References | PDF (402.2 KB) | EPUB
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