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China Accounting and Finance Review (CAFR)

Established in 1999 by The Hong Kong Polytechnic University in collaboration with Tsinghua University, China Accounting and Finance Review (CAFR) is the first refereed journal of accounting and finance published in the Greater China Region. The aim of CAFR is to publish original and high-quality accounting and finance articles related to China or having implications for accounting and finance issues in China. CAFR puts its emphasis on disseminating accounting and finance research from China to the international community and vice versa.

All subject areas of accounting and finance research, and all research methodologies, be they analytical, behavioral, conceptual, empirical, or experimental, are within the ambit of the journal. The overriding concern is the rigorous study of meaningful issues in related fields. Besides what might be termed traditional research, CAFR especially welcomes original and innovative research on all aspects of accounting and finance including financial accounting, management accounting, auditing, taxation, corporate finance and corporate governance, to name but a few. CAFR also extends interest in studies that deal with contemporary issues including, but not limited to, corporate social responsibility, sustainability accounting, environmental, social and governance (ESG) criteria for investment, fintech, green finance, and big data analytics.

p-ISSN: 1029-807X

e-ISSN: 2307-3055

Issues per year: 4

Read Online:

1. Global Science Journals 

2. 

Consulting Editors

 

To be confirmed

 

Managing Editors

 

C.S. Agnes Cheng, Hong Kong Polytechnic University

Xinpeng Xu, Hong Kong Polytechnic University

Xuan Tian, Tsinghua University

 

General Track Editors

 

Accounting

Finance

 

 

Special Track Editors

 

Belt & Road

Entrepreneurial Finance

Fintech

Fundamental Analysis Study

Politics, Law & Economics

Sustainability

International Comparability

 

General Tracks

Accounting

The accounting track accepts papers that report the (empirical or theoretical) results of accounting research and/or explain the related research methodology. The objective is to promote high-quality research in different accounting areas, such as financial accounting, managerial accounting, auditing, taxation, corporate governance, accounting information systems (AIS), etc.

Finance

The finance track accepts papers that report the (empirical or theoretical) results of finance research and/or explain the related research methodology. The objective is to promote high-quality research in different finance areas, such as firm performance, dividend policy, capital structure policy, capital markets, corporate social responsibility, financial intermediaries, banking and insurance, market efficiency, etc.

Special Tracks

Politics, Law, and Economics

This track seeks to promote an understanding of many complex phenomena by examining such matters from a combined perspective of law, economics, and politics. It provides a forum for interdisciplinary research at the interface of law, politics, and economics. In this connection, we are interested in original scholarships that include the economic analysis of law, the economic analysis of regulation and the behavior of regulated firms, industrial organization and antitrust policy, the political economy of legislation and legislative processes, law and finance, and corporate finance and governance.

Entrepreneurial Finance

This track brings together research on entrepreneurial finance undertaken by academics from different disciplines and conducted from various methodological and philosophical standpoints using a variety of research methods. It is a forum for communication between academic researchers, venture capital practitioners and policy-makers that raises the knowledge of different types of entrepreneurial finance (venture capital, private equity, angel investment, crowdfunding, etc.) on a global basis. Its coverage is international, focusing on not only established financial capital markets, such as the USA and the European Union, but also emerging markets.

Sustainability

This track brings together related research on sustainability, driving positive impact on society and the environment. To approach sustainability, corporations and other organizations should align its profits along social and environmental factors. In this connection, we are interested in research topics on the latest sustainability trends as well as their causes and consequences. 

Fintech

This track discusses issues around technology-enabled innovation in financial services (Fintech) and its consequences for the financial system. Fintech is developing rapidly, reshaping certain areas of financial services and weakening the profitability of some financial institutions. Fintech presents both opportunities and risks to the financial system. Hence, it becomes important to understand how the business models of existing financial institutions and the market structure are changing in response to these developments.

Belt & Road

This track focuses on original research exploring the impact of and relevant challenges from and responses to Belt & Road. The “Silk Road Economic Belt and the 21st-Century Maritime Silk Road” (Belt & Road) was initiated by the Chinese Government in 2013, which is a globalization project that has far-reaching implications for trade, transport infrastructure, and logistics in the ASEAN region. It is expected to exert multi-dimensional impact on global supply chain routes and maritime connectivity.

Fundamental Analysis Study

This track concerns papers that assess the information content of financial statements, typically in a context of how to value equities and financial obligations. Research issues that can be addressed include the nature of effective performance forecasting (earnings, sales, expenses, profit margins, cash flows, etc.) that is potentially tied to analysts’ forecasts, and how statement-based forecasts can influence the identification of information that explains equity values and the change in equity values. Papers that aid practical issues, such as forecasting analysts’ excessive optimism/pessimism or over-/undervaluations, are of particular interest.

International Comparability

This track seeks to encourage studies using international data to replicate the classical/famous studies in accounting and finance disciplines that are mainly based on the USA data. This enables us to understand whether those well-known knowledge/phenomena/theories are generalizable to the global setting.

The editors welcome submissions that fall within the editorial policy of the journal. Articles submitted to CAFR must be readable, well-organized and in good writing style. Submissions are accepted on the understanding that they have not been published previously and that they are not under consideration by any other journal. Authors are required to explicitly state that these conditions have been met in a covering message to the editors. The journal is published quarterly in March, June, September, and December of each year.

Refereeing Process

Authors should indicate clearly which track in CAFR the manuscript is being submitted to. Authors may also provide additional materials that they feel will support the review process. The Track Editor (TE) and possibly Associate Editor (AE) will first screen the submitted manuscript for whether its theme fits for the journal and/or the manuscript has sufficient potential for further review by referees. Otherwise, the manuscript will be returned to the authors. The TE will explain the reasons for the rejection. When the manuscript is decided for further review, the TE will select a suitable AE who will be responsible for assigning referees, following through the review process (including checking the revised versions for compliance with referees’ comments and suggestions), and providing recommendations for the TE to make a final decision upon the end of the review process. After the manuscript is sent out to referees, authors will receive a decision from the TE within 4 weeks on average.

CAFR conducts double-blinded reviews, meaning that identities of the authors and the reviewers are concealed from each other. The text contents of manuscripts must not contain explicit indications of the authors’ names and institutional affiliations and any acknowledgments. The authors should avoid or try to minimize self-citations; if the authors consider that citing their own work is necessary, they should make sure that they have referred to their own work in the third person. For example, “We have previously demonstrated (Smith and Black, 2007)” should be rewritten as “Smith and Black (2007) have demonstrated”. Proper attribution of prior work, especially work done by the authors, is a must and takes precedence over maintaining anonymity.

Upon receipt of the review reports, the AE will provide a recommendation to the TE who will decide whether the paper should be accepted as is, revised, or rejected. Authors will receive a notification e-mail that contains all review results by the referees.

A “revise” decision means that authors can revise and resubmit their manuscripts within one year; otherwise it is considered "withdrawn" by the authors. Authors resubmit a revised manuscript must submit a summary document that mentions the changes that they have made and the response to each of the comments from the previous round of reviews. Revised manuscripts submitted after one year will simply be treated as new submissions.

Normally, CAFR does not allow resubmission of a rejected manuscript, except that the TE makes an exception and explicitly invites a resubmission. The authors should disclose this information during the submission process and state clearly in the submission cover letter why resubmission is justified.

Open Access

CAFR is an open access journal. All articles published open access will be immediately and permanently free for everyone to read, download, copy and distribute. Permitted reuse is defined by the terms under the Creative Commons Attribution License, which permits any use, distribution, and reproduction in any medium, provided the original author(s) and the source are credited. Authors will retain the copyright alongside scholarly usage rights and CAFR will be granted publishing and distribution rights.

Guidelines for Submission of Manuscripts

1

Manuscript(s) should be submitted via email in DOC/DOCX or PDF format to the CAFR editorial office.

Submissions written in English as well as those in Chinese are welcomed. As accepted papers will be published in English, authors are encouraged to present their research in English.

2

Manuscripts should at least have a spacing of 1.5 lines, with a font size of 11 points and 2.5cm margins all around. All pages should be numbered consecutively. Titles and subtitles should keep short and be meaningful and precise. References, tables, legends for figures, and illustrations should appear after the main text in the above order and should begin on separate pages.

There is no page limit for the manuscript on the initial (first-round) submission. However, as common practice, manuscripts should be written clearly with a directed purpose. Manuscripts with excessive length and an ambiguous research topic may be rejected. An online appendix will not be counted toward the page limit.

3

The first page of the manuscript should contain the title of the paper and the name(s), position(s), and institutional affiliation(s) of the author(s). It should also give the name and e-mail address of the corresponding author.

4

An abstract of not more than 200 words should appear on a separate page after the title page. Up to six keywords should be provided.

5

Footnotes are allowed but must be numbered with superscript Arabic numerals in a sequential manner. Too lengthy footnotes should be avoided. Acknowledgements and information on grants received can be given in a first un-numbered footnote.

6

Displayed formulae should be numbered consecutively in the text as (1), (2), etc. against the right-hand margin of the page.

7

Tables should be numbered consecutively in the text in Arabic numerals.

8

The list of references should be in alphabetical order by the author's last name. References to publications should be as follows: 'Scott (1998) studied the problem of...' or 'This problem has been studied (e.g. Scott, 1998)'. There should be a strict one-to-one correspondence between names and years in the text and those on the list of references. The titles of journals should not be abbreviated in the list. Examples are as follows:

 

Monographs

Davis, A. R. and Deng, J. (1985), Auditing Methods, Oxford: Oxford University Press.

Contribution to collective works

Jiang, W. (1990), 'A Crossroads of the Accounting Profession in China', in Li, G. (ed.), The Accounting Profession in the 1990s, Oxford: Oxford University Press, pp. 52-65.

Journals

White, L. S. and Wu, N. M. (1998), 'The Effect of Auditors' Incentives on their Judgments', Journal of Accounting 35 (1): 151-159.

9

If necessary, page proofs will be sent to the corresponding author for proofreading. The responsibility for detecting errors lies with the author. Corrections should be restricted to instances in which the proof is at variance with the manuscript. Extensive alterations should be avoided.

Please direct all enquiries to:

CAFR Editorial Office
7/F, Li Ka Shing Tower
School of Accounting and Finance
The Hong Kong Polytechnic University
Hung Hom, Kowloon
Hong Kong

Email: af.cafr@polyu.edu.hk

Date Contents Authors
1999-2005 Past Issues (1999-2005): English  Chinese
2006-12 Volume 8, Number 4
Does the Compensation Ratio Reflect Earnings and Risks under the Split Share Structure Reform?
Qinglu Jin and Hongqi Yuan
2006-12 Volume 8, Number 4
Client Importance and Audit Quality: Evidence from Chinese Listed Companies
Qiliang Liu, Hanwen Chen, and Yiwei Yao
2006-12 Volume 8, Number 4
The Effect of the Institutionalisation of a Profitability Requirement: Evidence from China's "Special Treatment" Withdrawal Regulation
Xi Wu
2006-09 Volume 8, Number 3
A Markov Chain Model for Valuing Credit Risk
Shih-chuan Tsai
2006-09 Volume 8, Number 3
Ownership Structure and Audit Committee Formation of Listed Companies
Wenxian Xia and Hanwen Chen
2006-09 Volume 8, Number 3
The Value Relevance of Earnings and Their Components - Empirical Evidence from the Shanghai and Shenzhen Stock Exchanges
Guoqing Zhang, Lijun Xia, and Yiqiang Fang
2006-06 Volume 8, Number 2
Empirical Study on the Stock-Holding Preferences of Chinese Fund Managers
Lei Gao, Shaohua He, and Shuxi Yin
2006-06 Volume 8, Number 2
An Empirical Study on the Predictive Power of Stock Returns Based on the Residual Income Valuation Model
Zhong Ma and Lan Zhang
2006-06 Volume 8, Number 2
Determinants of the Resignation of Independent Directors: A Theoretical Framework and Empirical Study
Jinsong Tan, Guojian Zheng, and Fan Zhou
2006-03 Volume 8, Number 1
The Characteristics of Ultimate Shareholders and the Informativeness of Accounting Earnings
Song Zhu
2006-03 Volume 8, Number 1
Investment Efficiency of the IPO Fund and the Cost of the Following Equity Issuing
Shuang Xue and Jing Yang
2006-03 Volume 8, Number 1
Corporate Governance, Ownership of the Largest Shareholder, and Firm Performance
Xiaodong Xu and Xia Wang
2007-12 Volume 9, Number 4
The Large Shareholder's Internal Market and Value of a Listed Firm: An Empirical Test of the Efficiency and Tunnelling Theories
Guojian Zheng, Minghai Wei, and Dongmin Kong
2007-12 Volume 9, Number 4
The Debt Contracting Explanation for Accounting Conservatism: An Empirical Study on Chinese Listed Companies
Minghai Wei and Xiaohui Tao
2007-09 Volume 9, Number 3
The Valuation Effects of Diversification: Evidence from China-listed Companies
Jun Huang, Zengquan Li, and Hanrong Zhang
2007-09 Volume 9, Number 3
Does Auditor Size Change Investors' Perceptions of Audit Quality?
Haiping Zhou and Changjiang Lu
2007-06 Volume 9, Number 2
Independent Directors, Audit Committees, and Audit Opinions – Evidence from the Chinese Securities Market
Xiaolin Chen and Limin Zhang
2007-06 Volume 9, Number 2
Connected Party Transactions, Firm Value, and Firm Characteristics: An Empirical Study on Chinese Listed Companies for the Years 2000 To 2004
Lei Gao, Shunlin Song, and Yunkui Xue
2007-06 Volume 9, Number 2
A Review of Empirical Research on Management Accounting
Fei Pan, Yue Wang, and Hongbo Shen
2007-03 Volume 9, Number 1
Does Top Executive Turnover Improve Performance? An Empirical Study on the Internal Corporate Governance Efficiency of Poorly Performing Chinese Listed Firms
Yiqiang Fang, Lijun Xia, and Jing Zhu
2007-03 Volume 9, Number 1
Does the Arrangement of Corporate Control Rights Affect the Demand for External Audit Services? - Evidence from Auditor Choices and Audit Fees of Listed Firms
Qifeng Zhang, Ming Zhang, and Junqiu Wang
2007-03 Volume 9, Number 1
Earnings Management, Corporate Governance, and State-Owned Enterprise Reform in China
Yunkui Xue and Min Cheng
2008-12 Volume 10, Number 4
Cash Holdings, Ownership Structure, and the Value of Cash Holdings
Yanchao Wang, Bin Lin, and Deming Yang
2008-12 Volume 10, Number 4
An Empirical Study of the Relationship between Total Quality Management and Organisational Performance
Donghua Wen and Fei Pan
2008-09 Volume 10, Number 3
Earnings Management Incentives, Regulatory Environment, and Accounting Manipulation: Evidence from Long-Lived Asset Impairments
Xiang Li, Ye Wang, and Lihua Chen
2008-09 Volume 10, Number 3
Causes and Consequences of the Manipulation of Asset Revaluation during the IPO Process in China
Hongqi Yuan, Jiwei Wang, and Jing Yang
2008-06 Volume 10, Number 2
Signing Auditor Tenure and Audit Quality: Empirical Evidence from Mainland China Stock Markets
Qiliang Liu, Yuying Yu, and Hanwen Chen
2008-06 Volume 10, Number 2
Ownership Structure, Asset Quality, and Related-Party Loan Guarantees: Evidence from Chinese A-Share Listed Companies
Song Tang, Guoliang Zhou, Xuhui Yu, and Zheng Sun
2008-03 Volume 10, Number 1
The Corporate Life Cycle, Accrual Characteristics and Accounting Conservatism
Xudong Chen and Dengshi Huang
2008-03 Volume 10, Number 1
Are Cash Flows Managed? - Empirical Evidence from Quarterly Financial Statements of Chinese Listed Firms
Shuang Xue, Xiang Cai, and Hong Guo
2009-12 Volume 11, Number 4
Impact of IFRS Full Convergence in Hong Kong: Evidence of Value Relevance of Earnings and Auditor Response
Nancy L. X. Su, Sunny Y. J. Sun, and Jun Yao
2009-12 Volume 11, Number 4
Short Selling, Floating Constraints, and Cross-Listed Stock Prices
Steven S. Y. Wang and Wei Li
2009-09 Volume 11, Number 3
Do Audit Firms Assign the More Experienced Engagement Partners to New Clients Switching from Other Firms?
Xi Wu
2009-09 Volume 11, Number 3
The Audit Business Scale Effect of Regulatory Activities
Ziye Zhao
2009-09 Volume 11, Number 3
Government Subsidy Decisions, Earnings Management Incentives, and Loss Reversals of Listed Firms
Song Zhu and Yunsen Chen
2009-06 Volume 11, Number 2
A New Angle on Financial Manipulation: Motivations for and Methods of Cash Flow Manipulation
Shuang Xue and Feiteng Ye
2009-06 Volume 11, Number 2
Analysis of Institutional Investors' Role in Information Flow
Haiyan Zhang, Jian Xue, and Ting Luo
2009-03 Volume 11, Number 1
Accounting Standards, Audit Charges, and Opinion Shopping
Yan Yan and Weiguo Zhang
2009-03 Volume 11, Number 1
Audit Regulation, Modified Audit Opinions, and Auditor Conservatism
Qingquan Xin and Kun Huang
2010-12 Volume 12, Number 4
Operational Risk, Ownership, Banking Competition, and Corporate Debt Maturity Structure: An Empirical Test of the Liquidity Risk Theory
Guanmin Liao, Yiyu Tang, and Xi Wu
2010-12 Volume 12, Number 4
Internal Control Disclosure, Firm Over-investment, and Financial Crisis: Evidence from Chinese Listed Companies
Wanfu Li, Bin Lin, Deming Yang, and Ye Sun
2010-12 Volume 12, Number 4
Market Reaction to Sales of Restricted Shares and Shareholder Behaviour Patterns
Hongjun Zhu, Lu Li, Hui Wang, and Liyong Yu
2010-09 Volume 12, Number 3
The Financial Expertise of Independent Directors, Firm-Specific Information, and Earnings Conservatism
Xiaolin Chen, Xin Lin, and Dongmin Kong
2010-09 Volume 12, Number 3
Institutional Changes, Earnings Quality, and Debt Contracts—Empirical Evidence from the Chinese Banking System Reform
Yunkui Xue and Xiuli Zhu
2010-09 Volume 12, Number 3
Playing Safe on the Board: The Role of Independent Directors—Evidence from Listed Firms in China
Wayne W. Yu, Kai Zhu, Hongmei Wang, and Lu Zhang
2010-06 Volume 12, Number 2
Do Domestic Analysts' Forecasts Matter to Market Consensus?—A Market Reaction Analysis of MBE
Pilgrim Sheng Cao
2010-06 Volume 12, Number 2
The Contagion Effect during the Dairy Crisis: Evidence from the Chinese Securities Market
Liang Sun and Chun Liu
2010-06 Volume 12, Number 2
Ownership Concentration, the Balance of Power within the Shareholder Structure, and the Entrenchment of Large Shareholders
Wei Liu, Xing Liu, and Hanrong Zhang
2010-03 Volume 12, Number 1
Earnings Persistence and the Regulatory Effect of the CSRC Policy of Disclosing Non-recurring Items
Yan Meng, Chun Yuan, and Yu Gao
2010-03 Volume 12, Number 1
Stock Splits and Insider Trading
Tak Yan Leung, Oliver Meng Rui, and Steven Shuye Wang
2010-03 Volume 12, Number 1
The Economic Consequences of the Regulation on Audit Fee Disclosure—Evidence from China's Audit Market
Junxiong Fang
2011-12 Volume 13, Number 4
Earnings Quality of Family Firms: Evidence from China's Stock Markets
Jun Huang and Tianshu Zhang
2011-12 Volume 13, Number 4
Cash Dividends, Taxation Costs, and the Regulation Paradox
Kai Zhu, Gang Sun, and Qian Jia
2011-12 Volume 13, Number 4
Audit Fee Determination in Singapore: A Comprehensive Analysis
Qin Cao, Qian Sun, and Wilson H. S. Tong
2011-09 Volume 13, Number 3
The Weath Effects of Vertical Mergers: Empirical Evidence from Listed Corporations in China
Qingyuan Li and Yongchao Wang
2011-09 Volume 13, Number 3
Political Connections, Family Succession, and Firm Performace: A Case Study of Shanxi Haixin Steel Group
Shaofei Wang, Zengquan Li, and Qifen Zhu
2011-09 Volume 13, Number 3
Local Audit Firm Mergers and Discretionary Accruals of Clients in China
Junsheng Zhang and Yamin Zeng
2011-06 Volume 13, Number 2
Political Connections, Auditor Choice, and Auditor Independence: Evidence from Private A-Share Listed Firms in China
Mincai Li and Danglun Luo
2011-06 Volume 13, Number 2
Timing of Auditor Changes, Divergence of Audit Opinions, and Audit Quality - Empirical Evidence from the Securities Markets of China
Ye Tian and Quan Chen
2011-06 Volume 13, Number 2
Investor Attention and the Accrual Anomaly
Xiaohan Li and Ming Zhang
2011-03 Volume 13, Number 1
New-Listing Bias and Long-Term Underperformance of IPOs
Jianjun Niu and Yuanpeng Li
2011-03 Volume 13, Number 1
Mandatory Adoption of IFRS, Implementation of New Laws, and Accrual and Real Earnings Management
Qiliang Liu, Weifeng He, and Le Luo
2011-03 Volume 13, Number 1
The Social Burdens of Blockholders and Fund Embezzlement: An Empirical Study of SOEs' Restructuring and Listing
Qingsheng Zeng and Xinyuan Chen
2012-12 Volume 14, Number 4
Financial Restatement, Information Risk, and Market Perception: Evidence from Auditors
Qiang Cao, Hanwen Chen, and Liangcheng Wang
2012-12 Volume 14, Number 4
Conservative Accounting, Growth Opportunity, and Cash Dividend Overpayment
Song Zhu and Hawfeng Shyu
2012-12 Volume 14, Number 4
Shareholder Monitoring, Compensation Contract Efficiency, and Perks - A Study on the "Age 59 Phenomenon" among SOE Managers
Hualin Wan and Xinyuan Chen
2012-09 Volume 14, Number 3
Heterogeneity of Institutional Investors and Firm Performance
Xiancong Wu and Xing Liu
2012-09 Volume 14, Number 3
Fund Governance and Collusion with Controlling Shareholders: Evidence from the Split Share Structure Reform in China
Qingchuan Hou, Qinglu Jin, and Veicheng Yu
2012-09 Volume 14, Number 3
Auditors' Industry Expertise, Auditor Tenure, and Audit Quality: Evidence from China at the Audit-Partner Level
Shuang Xue, Feiteng Ye, and Chi Fu
2012-06 Volume 14, Number 2
Ownership Structure and Corporate Operating Risk
Liping Xu and Yu Xin
2012-06 Volume 14, Number 2
Capital Investment Efficiency and Accounting Information Quality
Zhi Jin and Xue Yang
2012-06 Volume 14, Number 2
Regulator Change and Enforcement Severity
Donghua Chen, Dequan Jiang, and Shangkun Liang
2012-03 Volume 14, Number 1
Legal Environment, Political Connections, Auditor Choice, and Audit Pricing - Evidence from Chinese Private Listed Firms
Jun Zheng, Zhonggao Lin, and Lin Peng
2012-03 Volume 14, Number 1
Media Coverage, Conservative Accounting, and Market Reaction
Song Zhu, Hawfeng Shyu, and Lijie Yao
2012-03 Volume 14, Number 1
The Effects of the Adoption of the New China Accounting Standards on Firms' Information Environment
Xianjie He, Tusheng Xiao, Ye Tian, and Xinyuan Chen
2013-12 Volume 15, Number 4
Industry Competition and Earnings Persistence: Empirical Tests Based on Real Options Theory
Xinyuan Chen, Qinglu Jin, and Tusheng Xiao
2013-12 Volume 15, Number 4
Venture Capital, Property Rights, and Managerial Compensation Contracts
Shuang Xue and Fengshou Tang
2013-12 Volume 15, Number 4
Firm Earnings Persistence over the Business Cycle: Evidence from Listed Companies in China
Qingyuan Li, Hongjian Wang, and Xin Rong
2013-09 Volume 15, Number 3
Private Benefits of Control and Dynamics of Board Structure Adjustment - Evidence from the CSRC's Compulsory Introduction of Independent Directors
Hao Liu, Liangyu Zhao, and Fenfen Liu
2013-09 Volume 15, Number 3
Political Connections, Analyst Following, and the Informativeness of Insider Trading in China
Qingsheng Zeng and Yaozhong Zhang
2013-06 Volume 15, Number 2
Empirical Research on Accounting Conservatism and Business Financing
Lingling Suo, Kezhi Yang, and Hao Ji
2013-06 Volume 15, Number 2
Ownership Structure, Institutional Environment, and the Economic Consequences of Corporate Social Responsibility Information Disclosure: Evidence from Analysts' Earnings Forecasts
Xianjie He, Tusheng Xiao, and Hongjun Zhu
2013-06 Volume 15, Number 2
PORC Audit Firms and IPO Client Quality: An Empirical Study of Rent-Seeking and Reputation-Based Explanations
Jinsong Tan, Xiangting Kong, and Yang Yi
2013-03 Volume 15, Number 1
Does the Media as a Watchdog Affect Auditors' Decisions?
Deming Yang and Min Liu
2013-03 Volume 15, Number 1
Independent Directors with Industrial Expertise, Audit Complexity, and Audit Fee
Ziye Zhao and Jing Zhou
2013-03 Volume 15, Number 1
New Chinese Accounting Standards and the Usefulness of Accounting Information in Debt Contracts
Hongqi Yuan, Yubo Li, Fang Lou, and Yao Zhang
2014-12 Volume 16, Number 4
Vertical Integration and Inventory Management Efficiency
Jun Huang, Shuang Xue, and Yun Hong
2014-12 Volume 16, Number 4
Client Importance: A Measurement Bias and Its Impact
Xi Wu, Tiebing Zeng, and Chunfei Wang
2014-12 Volume 16, Number 4
Do Politically Connected Independent Directors Help Chinese Listed Private Firms Enter High-Barrier Industries?
ingqiang Du, Quan Zeng, and Yingjie Du
2014-09 Volume 16, Number 3
Shareholdings in Financial Institutions, Financing Constraints, and Cash Reserves
Song Zhu, Guanting Chen, and Wencui Du
2014-09 Volume 16, Number 3
Executive Corruption, Contagion Effect, and Investor Protection - Empirical Evidence from the Bai Peizhong Case
Dong Chen, Qiliang Liu, Le Luo, and Yiwei Yao
2014-06 Volume 16, Number 2
Does the Cross-Sectional Equation EPSt+1 = a*Pt + b*EPSt + ut+1 Differ between China and the US?
James A. Ohlson
2014-06 Volume 16, Number 2
Value Investing: Bridging Theory and Practice
Charles M. C. Lee
2014-06 Volume 16, Number 2
Structural Changes in the Chinese Stock Market: A Review of Empirical Research
Haitian Lu and Jiajia Fu
2014-06 Volume 16, Number 2
A Replication Study of Ball and Brown (1968): Comparative Analysis of China and the US
Wanyu Chen and Wenli Huang
2014-06 Volume 16, Number 2
The Association between Earnings and Returns: A Comparative Study between the Chinese and US Stock Markets
Vincent Y. S. Chen and Yew Kee Ho
2014-06 Volume 16, Number 2
Aggregate Accounting Earnings and Security Returns: China Evidence and the Replication of US Results
Zongxue Du, Feng Tang, and William S. Zhang
2014-06 Volume 16, Number 2
Does Income Smoothing Improve Earnings Informativeness? - A Comparison between the US and China Markets
C. S. Agnes Cheng and Shuo Li
2014-06 Volume 16, Number 2
The Role of Accounting Accruals in Chinese Firms
Pepa Kraft
2014-06 Volume 16, Number 2
Accounting Valuation and Cross-Sectional Stock Returns in China
Woo-Jong Lee and Yu Zhang
2014-06 Volume 16, Number 2
Information Content of Annual Earnings Announcements: A Comparative Study
Yuan Huang and Xiao Li
2014-06 Volume 16, Number 2
Big N Auditors and Earnings Response Coefficients - A Comparison Study between the US and China
Jun Du and Gaoguang Zhou
2014-06 Volume 16, Number 2
Discussion on "Big N Auditors and Earnings Response Coefficients - A Comparison Study between the US and China"
Joanna L. Ho
2014-06 Volume 16, Number 2
The Fama-French Three Factors in the Chinese Stock Market
Jin Xu and Shaojun Zhang
2014-06 Volume 16, Number 2
The Quality of Analysts' Cash Flow Forecasts in China
Jun Yao and Chenxing Meng
2014-03 Volume 16, Number 1
Audit Firm Size, Earnings Management, and Information Asymmetry
Xiaolin Chen, Dongmin Kong, and Yutao Wang
2014-03 Volume 16, Number 1
The Effect of Compensation Committee on CEO Compensation Contracts: Evidence from China
Kun Wang and Xing Xiao
2014-03 Volume 16, Number 1
Analysts’ Recommendation Revisions and Investment Value
Erjia Yang, Lu Li, and Yunsen Chen
2015-12 Volume 17, Number 4
How to Make Finance Scholarship More Creative and Equitable: An Author's Suggestions to Editors and Referees
Avanidhar Subrahmanyam
2015-12 Volume 17, Number 4
Is Forecast Capability Important? Evidence from the Selection of Best Analysts in China
Yi Quan and Shangkun Liang
2015-12 Volume 17, Number 4
Managers' Personal Characteristics, Bank Supervision, and Cost Stickiness
Shangkun Liang, Gang Zhao, and Na Wang
2015-09 Volume 17, Number 3
D&O Insurance and Corporate Investment Efficiency
Xinyuan Chen, Kai Zhu, and Nan Li
2015-09 Volume 17, Number 3
Information Content of Text in Chinese Audit Opinions
Ziye Zhao and Minhua Lin
2015-06 Volume 17, Number 2
Industry Competition Structure, Market Power, and Stock Price Crash Risk
Yu Xin, Xiaolong Gu, and Tianyu Li
2015-06 Volume 17, Number 2
Does Control Privatisation Affect Corporate Tax Aggressiveness?
Liangliang Wang and Yuetang Wang
2015-06 Volume 17, Number 2
Proprietary Costs and the Disclosure of Information about Major Customers: Evidence from Chinese Listed Firms
Song Tang, Kaigang He, and Jie Xu
2015-03 Volume 17, Number 1
Research on the Management Control Systems in Different R&D Activities - A Field Study of a Listed Company
Yue Wang, Fei Pan, Lin Zhou, and Chenggong Zhao
2015-03 Volume 17, Number 1
Social Network and Trade Credit: Evidence Based on Structural Holes
Yunsen Chen
2015-03 Volume 17, Number 1
Managerial Shareholding, Investment Flexibility, and Equity Valuation
Qingchuan Hou, Qinglu Jin, Peipei Zhang, and Man Zhang
2016-12 Volume 18, Number 4
Corporate Pyramids and Stock Price Crash Risk: Evidence from China
Xiaorong Li, Nianhang Xu, Qiao Liu, and Wei Luo
2016-12 Volume 18, Number 4
The Impact of Fair Value Accounting on Corporate Disclosure
Xinzi Li and Ting Luo
2016-12 Volume 18, Number 4
Deliberate IPO Underpricing or Market Misvaluation? New Evidence from China
J. Ginger Meng, Wei Zhang, and Gaofeng Zou
2016-12 Volume 18, Number 4
Anti-Corruption Policy and Firms' Three Public Consumptions
Shuang Xue, Qian Wang, and Zepeng Zhao
2016-09 Volume 18, Number 3
Public Information, Private Information, and Financial Analysts’ Forecasts
Yutao Wang
2016-09 Volume 18, Number 3
Unexpected Information, Investor Attention, and the Contagion Effect of IPO Withdrawal
Xiongyuan Wang and Jie He
2016-09 Volume 18, Number 3
The Zodiac Calendar and Equity Factor Returns
Janice Phoeng and Laurens Swinkels
2016-09 Volume 18, Number 3
Auditor Group, Inter-group Interaction, and Financial Statement Comparability: Evidence from Audit Firm Mergers in China
Qiang Cao
2016-06 Volume 18, Number 2
Regional Industry Structure, Industrial Tax Burden, and the Effectiveness of the Replacing Business Tax with Value Added Tax Policy: Evidence from Listed Companies in China
Huobao Xie and Lili Hui
2016-06 Volume 18, Number 2
Volume-Synchronised Probability of Informed Trading on Chinese Index Futures: A Comparative Approach
Zhongzhi (Lawrence) He, Jinzhi Jiang, Martin Kusy, and Samir Trabelsi
2016-06 Volume 18, Number 2
Family Business Governance: An Economics Interpretation and Research Implications in China
Zengquan Li, Guoliang Zhou, Feng Guan, and Junxia Liu
2016-03 Volume 18, Number 1
Does the Liquidity of Underlying Stocks Affect the Liquidity of Derivatives? Evidence from a Natural Experiment
Gang Li
2016-03 Volume 18, Number 1
Realised Volatility Forecasts for Stock Index Futures Using the HAR Models with Bayesian Approaches
Jiawen Luo and Langnan Chen
2016-03 Volume 18, Number 1
Political Background and Household Entrepreneurship in China
Xiang Zhang, Lunyi Li, and Ziheng Li
2017-09 Volume 19, Number 3
Issuance Examination Committee Connections and IPO Underpricing: Evidence from China
Xingqiang Du and Shaojuan Lai
2017-06 Volume 19, Number 2
The Determinants and Consequences of the Dynamic Compensation Inconsistency of Top Management Teams: Evidence from Chinese Listed Firms
Yue Xu and Yunguo Liu
2017-06 Volume 19, Number 2
Whose interests do independent directors represent? - Examining the ownership-contingent nature of the relationship between board independence and tunnelling
Charles P. Cullinan, Fangjun Wang, Peng Wang, and Junqin Sun
2017-06 Volume 19, Number 2
Government Stakeholder and CSR Reports: Evidence from China
Wei Yu and Ying Zheng
2017-03 Volume 19, Number 1
Institutional Environment, Deregulation, and Market Reaction to Listed Private Firms
Qingyuan Li, Shu Zeng, Yue Zou, Hongjian Wang, and Ying Hao
2017-03 Volume 19, Number 1
Confucian Culture and Accounting Information Quality
Bo Cheng, Fei Pan, and Yang Xuan
2017-12 Volume 19, Number 4
Insider Trading and Analysts' Earnings Forecast Bias in China: Information Conveying or Catered Forecasting?
Qingsheng Zeng, Cheng Zhang, and Huiyu He
2018-03 Volume 20, Number 1
Corporate Environmental Performance, Accounting Conservatism, and Stock Price Crash Risk: Evidence from China
Xingqiang Du
2018-06 Volume 20, Number 2
The Impact of Short Selling and Margin Trading Regulation on Information Efficiency in China
Saqib Sharif
2018-06 Volume 20, Number 2
Social Connections between Investment Bankers and Issuer Executives, IPO Underpricing and Post-IPO Performance: Evidence from China
Shuwei Sun, Xianjie He, and Xun Hu
2018-09 Volume 20, Number 3
How Does Foreign Sentiment Affect the Chinese Stock Markets? -- Some Empirical Evidence
Xiao Li, Dehua Shen, and Wei Zhang
2018-12 Volume 20, Number 4
Does Analyst Coverage Reduce Environmental Information Opaqueness? Evidence from China
Zhiping Nie, Quan Zeng, and XingQiang Du
2019-03 Volume 21, Number 1
Religion and the Demand for Audit Service: Evidence from China
Ning Hu, Shuang Xue, and Yiquan Chu
2019-06 Volume 21, Number 2
The Profitability and Investment Factors in the Chinese Stock Market
Fangfang Hou and Shaojun Zhang