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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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
  • 1159 Views
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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
  • 263 Views
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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
  • 116 Views
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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
  • 1231 Views
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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
  • 106 Views
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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
  • 251 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
  • 254 Views
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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
  • 552 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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