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Article
Endogenous timing with upstream corporate social responsibility
Ryo Masuyama
Published online: 07 Jun 2024
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Does social media attention influence audit reporting conservatism? Evidence from China
Wenhuan Liu, Yuxin Wang & Bin Li
Published online: 04 Jun 2024
  • 33 Views
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Can a not-for-profit minority institutional investor affect corporate tax avoidance? Evidence from China
Wen Wen, Fei Qiao, Jingli Feng & Huijie Hu
Published online: 27 May 2024
  • 28 Views
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Does firms’ digitalization affect trade credit provision?
Yue Wang, Xianzhong Song & Jingyi Zhou
Published online: 23 May 2024
  • 52 Views
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Fintech and tax revenues: does political institution matter?
Olusegun Vincent & Olaniyi Evans
Published online: 20 May 2024
  • 39 Views
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Corporate governance, institutional ownership, and stock liquidity of SMEs: evidence from China
Wei Liu & Yoshihisa Suzuki
Published online: 17 May 2024
  • 75 Views
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Research Article

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Green credit policies and heavily polluting enterprises’ maturity mismatch between investment and financing: a difference-in-differences approach
Xin Liu & Hu Wang
Published online: 10 May 2024
  • 39 Views
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ETF ownership and stock liquidity: evidence from China
Nanjia Wang & Ziyu Ma
Published online: 30 Apr 2024
  • 66 Views
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Trade and the margins of innovative technologies: evidence from patent-firm matched data
Jeonghwan Choi & ByeongHwa Choi
Published online: 26 Apr 2024
  • 67 Views
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Research Article

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Overseas-Returned Executives, R&D and Innovation
Ping Fu, Cui Zhang & Xiaojun Zhong
Published online: 21 Apr 2024
  • 36 Views
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Research Article

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Trust in the government and regulation: do they play a part in CSR decoupling-tax relationship?
Noorsakinah Abdul Wahab, Mohd Zulkhairi Mustapha & Nurliana Md Rahin
Published online: 17 Apr 2024
  • 73 Views
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Research Article

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Collusion, shading, internal and external auditing in the simple hierarchical agency
Yutaka Suzuki
Published online: 16 Apr 2024
  • 94 Views
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Research Article

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On the effects of crude oil demand and supply shocks on Korea’s bilateral trade balance: are the effects asymmetry?
Jungho Baek
Published online: 16 Apr 2024
  • 19 Views
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Research Article

Article
Trade credit and firm value in business groups: evidence from Korea
Woo Sung Kim, Sang Hoon Lee, Keun Jung Lee & Kunsu Park
Published online: 10 Apr 2024
  • 123 Views
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Research Article

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Auditor partners’ decision behaviors before retirement—the moderating effect of industry specialists
Li-Chun Kuo & Chan-Jane Lin
Published online: 03 Apr 2024
  • 50 Views
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Research Article

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Does chairperson gender matter? Evidence from the cost of equity capital
Fuxiu Jiang, Yiqian Cai & Xiaoxue Xia
Published online: 01 Apr 2024
  • 75 Views
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Research Article

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Can call auction reduce closing price manipulation in the stock market?
Mengyu Li, Tiange Qi, Yongjian Huang, Panpan Feng & Yingying Zhao
Published online: 31 Mar 2024
  • 58 Views
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The impact of China’s One-Belt One-Road initiative on international trade and global value chains
Yuxin Lu & Joanna Wolszczak-Derlacz
Published online: 30 Mar 2024
  • 144 Views
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Research Article

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Does negative feedback affect a firm’s R&D efficiency? An empirical study of Chinese listed firms
Furong Guo, Jiamin Liu & Niannian Wu
Published online: 26 Mar 2024
  • 46 Views
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Research Article

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Tournament incentives and corporate digital transformation—evidence from China
Yan Mo & Xiao-Tong Liu
Published online: 25 Mar 2024
  • 34 Views
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Research Article

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Research on the effect of corporate rumor clarification based on text analysis
Peinan Ji, Xinyi Chen & Lianchao Yu
Published online: 25 Mar 2024
  • 42 Views
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Research Article

Article
Volatility and jump with intraday periodicity and truncated power variation in Chinese yuan-US dollar exchange rates
Chae-Deug Yi
Published online: 08 Mar 2024
  • 41 Views
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Research Article

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Do different cooling-off modes affect audit quality? A study based on the audit rotation system in China
Huanmin Yan, Hangyu Jiang, Haodong Zhao, Ziling Geng & Fang Hu
Published online: 07 Feb 2024
  • 138 Views
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Research Article

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The effects of audit engagement partner ownership on audit engagements: evidence from Korea
Jinhee Kim & So Yean Kwack
Published online: 02 Feb 2024
  • 110 Views
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Research Article

Article
Bilateral production integration and business cycle synchronization
Wei Zhao & Yunong Li
Published online: 01 Feb 2024
  • 40 Views
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Research Article

Article
Trade policy uncertainty and the patent bubble in China: evidence from machine learning
Xingnan Xue, Peng Liang, Fujing Xue, Nan Hu & Ling Liu
Published online: 29 Jan 2024
  • 202 Views
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Research Article

Article
Time-varying effects of the gold price and the oil price on imports in Turkey
Nezir Köse, Emre Ünal & Savas Gayaker
Published online: 04 Jan 2024
  • 186 Views
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Research Article

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Ethnicity-based director network and earnings quality
Effiezal Aswadi Abdul Wahab, Janice C Y How & Peter Verhoeven
Published online: 01 Jan 2024
  • 94 Views
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Research Article

Article
The information externality of paid analysts
Albert Tsang & Jihye Yoo
Published online: 30 Dec 2023
  • 59 Views
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Research Article

Article
From greed to good: how government regulations of executive compensation impact corporate ESG performance?
Umer Sahil Maqsood, Qian Li, R.M. Ammar Zahid & Shihao Wang
Published online: 29 Dec 2023
  • 287 Views
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Research Article

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Do analysts’ earnings forecasts exclude earnings management? Evidence from audit adjustments
Songsheng Chen, Qingqing Liu & Li Yao
Published online: 27 Dec 2023
  • 90 Views
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Research Article

Article
Forward-looking information disclosure tone, financing constraints and marketing expenditures
Chenggang Li, Ying Yan, Xiaodong Wang & Shengnan Wan
Published online: 05 Dec 2023
  • 768 Views
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Open Access

Research Article

Article
Emission rights mortgage and stock price crash risk: evidence from China
Qun Wang, Yongliang Zeng & Xiangfang Zhao
Published online: 01 Dec 2023
  • 118 Views
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Research Article

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Does managerial ability contribute to export product quality upgrading? Evidence from China
Xiaohui Xu, Weihao Wang, Mobing Jiang & Jun Yang
Published online: 25 Nov 2023
  • 86 Views
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Research Article

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How do uncertainties affect the connectedness of global financial markets? Changes during the Russia-Ukraine conflict
Yang Wan, Wenhao Wang, Shi He & Bing Hu
Published online: 26 Oct 2023
  • 242 Views
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Research Article

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Venture capital shareholding, tolerance for technological innovation failure, and technological innovation performance: evidence from China
Guang Li, Yulong Liu & Qiqi Zhang
Published online: 11 Oct 2023
  • 182 Views
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Research Article

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Income diversification, credit risk and bank stability: evidence from an emerging market
Thuy Thu Nguyen & Trang Thu Nguyen
Published online: 23 Sep 2023
  • 178 Views
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Research Article

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Extreme climate risks and corporate bond yield spreads: evidence from China
Yanyi Ye, Jingjing Zhu, Bin Li & Xiaoguang Yang
Published online: 15 Sep 2023
  • 206 Views
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Research Article

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Digital transformation and financing constraints of SMEs: evidence from China
Lei Guo, Luying Xu, Junyi Wang & Jingwen Li
Published online: 12 Sep 2023
  • 458 Views
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Research Article

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The informational role of analyst coverage on firm innovation: evidence from China
Xiaori Zhang, Fangfang Sun, Yin-Che Weng, Yuan Yin & Wen Shi
Published online: 29 Aug 2023
  • 160 Views
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Research Article

Article
CSR, vertical bargaining and cost pass-through
Xiaolin Xue, Leonard F.S. Wang & Qidi Zhang
Published online: 24 Aug 2023
  • 128 Views
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Research Article

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Study on the effect of capital reallocation and dynamic characteristics of listed companies in China
Zhefan Piao, Lunzhen Hu, Kun Yang & Wenyang Fang
Published online: 19 Jul 2023
  • 115 Views
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Research Article

Article
Pollution, trade liberalization, and urban unemployment
Shang-Fen Wu & Cheng-Te Lee
Published online: 28 Jun 2023
  • 74 Views
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Research Article

Article
Financing Constraints, Other People’s Money Strategy, and Enterprise Innovation
Wenxian Hu, Qi Shi & Jinlong Chen
Published online: 21 Jun 2023
  • 171 Views
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Research Article

Article
Social media Q&A text semantic similarity and corporate fraud: evidence from the Shanghai Stock Exchange E-interaction platform in China
Qifa Xu, Nan Xie, Cuixia Jiang & Shanlin Yang
Published online: 21 Jun 2023
  • 222 Views
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Research Article

Article
Faithful or fearless: directors’ and officers’ liability insurance and management discussion and analysis tone manipulation
Yi Ru, Wei Zhao & Zihao Su
Published online: 20 Jun 2023
  • 184 Views
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Research Article

Article
Social networks and bond covenants: evidence from China
Chenyan Liu, Juan Chen, Hongling Guo & Xuemei Qiu
Published online: 13 Jun 2023
  • 110 Views
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Research Article

Article
Share pledge and earnings persistence: evidence from China
Mingyuan You, Xinruo Wang & Joanna (Jingwen) Zhao
Published online: 30 May 2023
  • 152 Views
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Research Article

Article
Machine learning in predicting stock indexes: the role of online stock forum sentiment in MIDAS model
Lei Wang, Zhong-Chao Zhao & Yin-Che Weng
Published online: 22 May 2023
  • 133 Views
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Research Article

Article
Do female independent directors reduce corporate risk taking during COVID-19?
Marybeth Rouse, R Shanti D Ottemoesoe, Yang Wang & Yifei Zhang
Published online: 05 Apr 2023
  • 294 Views
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