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Asia-Pacific Journal of Accounting & Economics

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Asia-Pacific Journal of Accounting & Economics, Volume 31, Issue 3 (2024)

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Asia-Pacific Journal of Accounting & Economics, Volume 31, Issue 3 (2024)

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Volume 31, 2024 Vol 30, 2023 Vol 29, 2022 Vol 28, 2021 Vol 27, 2020 Vol 26, 2019 Vol 25, 2018 Vol 24, 2017 Vol 23, 2016 Vol 22, 2015 Vol 21, 2014 Vol 20, 2013 Vol 19, 2012 Vol 18, 2011 Vol 17, 2010 Vol 16, 2009 Vol 15, 2008 Vol 14, 2007 Vol 13, 2006 Vol 12, 2005 Vol 11, 2004 Vol 10, 2003 Vol 9, 2002 Vol 8, 2001 Vol 7, 2000 Vol 6, 1999 Vol 5, 1998 Vol 4, 1997 Vol 3, 1996 Vol 2, 1995 Vol 1, 1994

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Research Article

Article

Are supervisory activities of independent directors under effective supervision of media? Evidence from board voting records in China

Qingqing Fei

Pages: 301-319

Published online: 30 Jul 2022

AbstractforAre supervisory activities of independent directors under effective supervision of media? Evidence from board voting records in China | Full Text | References | PDF (537 KB) | EPUB

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Article

Financial reporting lag during COVID-19: evidence from flash reporting in Japan

Tolulola Lawal & Yoshikatsu Shinozawa

Pages: 320-338

Published online: 25 Nov 2022

AbstractforFinancial reporting lag during COVID-19: evidence from flash reporting in Japan | Full Text | References | PDF (560.4 KB) | EPUB

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Open Access

Article

Does industry audit risk similarity affect auditor expertise? Evidence from China

Yu Liu, Julia Junxia Liu & Qingquan Xin

Pages: 339-359

Published online: 22 Nov 2022

AbstractforDoes industry audit risk similarity affect auditor expertise? Evidence from China | Full Text | References | PDF (621 KB) | EPUB

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Article

Short Selling and Managerial Ability

Wei Zhang

Pages: 360-377

Published online: 22 Jun 2022

AbstractforShort Selling and Managerial Ability | Full Text | References | PDF (552.4 KB) | EPUB

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Article

Bank competition and corporate financialization: evidence from China

Qilong Cao & Jinglei Li

Pages: 378-394

Published online: 22 Nov 2022

AbstractforBank competition and corporate financialization: evidence from China | Full Text | References | PDF (709.2 KB) | EPUB

1185 Views
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Open Access

Article

A network analysis on fund portfolio mismatch and market volatility: evidence from China

Yuan Zhang, Shaoling Chen & Honghua Zhang

Pages: 395-422

Published online: 30 Nov 2022

AbstractforA network analysis on fund portfolio mismatch and market volatility: evidence from China | Full Text | References | PDF (4.5 MB) | EPUB

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Article

Institutional investors’ corporate site visits and tax avoidance

He Xiao

Pages: 423-440

Published online: 15 Dec 2022

AbstractforInstitutional investors’ corporate site visits and tax avoidance | Full Text | References | PDF (490.1 KB) | EPUB

241 Views
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Article

Capital structure decisions under uncertainty: the case of Turkey

Burcu Dinçergök & Hakkı Ozan Eruygur

Pages: 441-456

Published online: 06 Feb 2023

AbstractforCapital structure decisions under uncertainty: the case of Turkey | Full Text | References | PDF (534.7 KB) | EPUB

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Article

Research on effects of integration of primary, secondary, and tertiary industries in rural areas of developing countries: an approach of rural capital subsidies

Xiaochun Li, Min Li & Yunyun Wu

Pages: 457-476

Published online: 02 Apr 2023

AbstractforResearch on effects of integration of primary, secondary, and tertiary industries in rural areas of developing countries: an approach of rural capital subsidies | Full Text | References | PDF (1.1 MB) | EPUB

539 Views
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Article

Influence of COVID-19 on asymmetric cost behavior and intellectual capital efficiency: a comparison of Australian and Chinese listed firms

Yiru Yang & Deyu Chen

Pages: 477-493

Published online: 27 Mar 2023

AbstractforInfluence of COVID-19 on asymmetric cost behavior and intellectual capital efficiency: a comparison of Australian and Chinese listed firms | Full Text | References | PDF (540.1 KB) | EPUB

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Can a not-for-profit minority institutional investor affect corporate tax avoidance? Evidence from China

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Fintech and tax revenues: does political institution matter?

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Article | Published online: 17 May 2024

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Asia-Pacific Journal of Accounting & Economics (Vol.31, Iss.3, 2024)

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