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Accounting & Finance
Journal Prestige (SJR): 0.384  Citation Impact (citeScore): 1 Number of Followers: 43  Hybrid journal (It can contain Open Access articles)ISSN (Print) 0810-5391 - ISSN (Online) 1467-629X Published by John Wiley and Sons  [1764 journals]
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Abstract: Accounting &Finance, Volume 64, Issue 2, Page 1241-1242, June 2024.
PubDate: 2024-06-14T04:49:52-07:00
DOI: 10.1111/acfi.13289
Issue No: Vol. 64, No. 2 (2024)
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- Why does operating profitability predict returns' New evidence on risk
versus mispricing explanations-
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Authors: Anwer Ahmed; Michael Neel, Irfan Safdar
Abstract: Accounting &Finance, Volume 64, Issue 2, Page 1243-1276, June 2024.
PubDate: 2024-06-14T04:49:52-07:00
DOI: 10.1111/acfi.13178
Issue No: Vol. 64, No. 2 (2024)
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- ‘Know when to fold 'em’: Policy uncertainty and acquisition
abandonment-
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Authors: Andrew Ferguson; Cecilia Wei Hu, Peter Lam
Abstract: Accounting &Finance, Volume 64, Issue 2, Page 1277-1309, June 2024.
PubDate: 2024-06-14T04:49:52-07:00
DOI: 10.1111/acfi.13179
Issue No: Vol. 64, No. 2 (2024)
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- Do rights matter' An intraday analysis of rights issues in Australia
-
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Authors: Jozef Drienko; Stephen J. Sault, Wai Han Wong
Abstract: Accounting &Finance, Volume 64, Issue 2, Page 1311-1333, June 2024.
PubDate: 2024-06-14T04:49:52-07:00
DOI: 10.1111/acfi.13180
Issue No: Vol. 64, No. 2 (2024)
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- Self‐sacrifice or empty symbolism: A study of $1 CEOs
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Authors: Prabashi Dharmasiri; Mukesh Garg, Anthony Ng, Supardi Supardi
Abstract: Accounting &Finance, Volume 64, Issue 2, Page 1397-1437, June 2024.
PubDate: 2024-06-14T04:49:52-07:00
DOI: 10.1111/acfi.13183
Issue No: Vol. 64, No. 2 (2024)
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- Do ties still bind' Analyst behaviour after financial restatements
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Authors: Yi (Ava) Wu; Yu Flora Kuang, Gladys Lee, Kerui Zhai
Abstract: Accounting &Finance, Volume 64, Issue 2, Page 1361-1396, June 2024.
PubDate: 2024-06-14T04:49:52-07:00
DOI: 10.1111/acfi.13184
Issue No: Vol. 64, No. 2 (2024)
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- Affect and reason in uncertain accounting settings: The case of capital
investment appraisal-
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Authors: Paul Andon; Jane Baxter, Wai Fong Chua
Abstract: Accounting &Finance, Volume 64, Issue 2, Page 1439-1470, June 2024.
PubDate: 2024-06-14T04:49:52-07:00
DOI: 10.1111/acfi.13185
Issue No: Vol. 64, No. 2 (2024)
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- Do more children lead to greater blessings' Birth quantity and
household economic risk in China-
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Authors: Ji Zhang; Wenjun Xiong, Yanmei Sun
Abstract: Accounting &Finance, Volume 64, Issue 2, Page 1471-1490, June 2024.
PubDate: 2024-06-14T04:49:52-07:00
DOI: 10.1111/acfi.13186
Issue No: Vol. 64, No. 2 (2024)
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- Aligning disclosure requirements for managerial assessments of going
concern risk: Initial evidence from New Zealand-
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Authors: Matthew Grosse; Tom Scott, Zeting Zang
Abstract: Accounting &Finance, Volume 64, Issue 2, Page 1525-1547, June 2024.
PubDate: 2024-06-14T04:49:52-07:00
DOI: 10.1111/acfi.13188
Issue No: Vol. 64, No. 2 (2024)
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- Let others know who your friends are: The effect of collaborator
disclosure on crowdfunding performance-
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Authors: Feng Chen; Song Chen, Jian Ding, Ercheng Shan, Pu Zhao
Abstract: Accounting &Finance, Volume 64, Issue 2, Page 1549-1568, June 2024.
PubDate: 2024-06-14T04:49:52-07:00
DOI: 10.1111/acfi.13190
Issue No: Vol. 64, No. 2 (2024)
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- Taking the hunch out of the crunch: A framework to improve variable
selection in models to detect financial statement fraud-
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Authors: Adrian Gepp; Kuldeep Kumar, Sukanto Bhattacharya
Abstract: Accounting &Finance, Volume 64, Issue 2, Page 1569-1588, June 2024.
PubDate: 2024-06-14T04:49:52-07:00
DOI: 10.1111/acfi.13192
Issue No: Vol. 64, No. 2 (2024)
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- Cryptocurrency as an alternative inflation hedge'
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Authors: L. A. Smales
Abstract: Accounting &Finance, Volume 64, Issue 2, Page 1589-1611, June 2024.
PubDate: 2024-06-14T04:49:52-07:00
DOI: 10.1111/acfi.13193
Issue No: Vol. 64, No. 2 (2024)
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- How do big customers influence bank loans in China' The role of state
ownership and political connections-
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Authors: Li Deng; Peng Huang, Yue Lu, Hongjie Weng
Abstract: Accounting &Finance, Volume 64, Issue 2, Page 1613-1636, June 2024.
PubDate: 2024-06-14T04:49:52-07:00
DOI: 10.1111/acfi.13194
Issue No: Vol. 64, No. 2 (2024)
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- Allocation of decision‐making power and labour income share in listed
companies: Evidence from China-
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Authors: Xiang Yan; Jenny Jing Wang, Ren Fang Zhang
Abstract: Accounting &Finance, Volume 64, Issue 2, Page 1665-1692, June 2024.
PubDate: 2024-06-14T04:49:52-07:00
DOI: 10.1111/acfi.13195
Issue No: Vol. 64, No. 2 (2024)
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- ESG, financial constraint and financing activities: A study in the Chinese
market-
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Authors: Xuejing Guo; Shi Li, Xiaoping Song, Zilin Tang
Abstract: Accounting &Finance, Volume 64, Issue 2, Page 1637-1663, June 2024.
PubDate: 2024-06-14T04:49:52-07:00
DOI: 10.1111/acfi.13196
Issue No: Vol. 64, No. 2 (2024)
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- Proprietary information and the choice between public and private debt
-
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Authors: Kee‐Hong Bae; Yunhao Dai, Weiqiang Tan, Wenming Wang
Abstract: Accounting &Finance, Volume 64, Issue 2, Page 1693-1721, June 2024.
PubDate: 2024-06-14T04:49:52-07:00
DOI: 10.1111/acfi.13197
Issue No: Vol. 64, No. 2 (2024)
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- I'd do anything, but I won't do that: Job crafting in the management
accounting profession-
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Authors: Kate E. Horton; Claudio de Araujo Wanderley
Abstract: Accounting &Finance, Volume 64, Issue 2, Page 1723-1743, June 2024.
PubDate: 2024-06-14T04:49:52-07:00
DOI: 10.1111/acfi.13198
Issue No: Vol. 64, No. 2 (2024)
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- The new audit report with key audit matters: Lessons from Thailand's first
implementation-
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Authors: Weerapong Kitiwong; Erboon Ekasingh, Naruanard Sarapaivanich
Abstract: Accounting &Finance, Volume 64, Issue 2, Page 1769-1803, June 2024.
PubDate: 2024-06-14T04:49:52-07:00
DOI: 10.1111/acfi.13199
Issue No: Vol. 64, No. 2 (2024)
-
- Optimal capital structure with supplier market power
-
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Authors: Xue Cui; Sudipto Sarkar, Chuanqian Zhang
Abstract: Accounting &Finance, Volume 64, Issue 2, Page 1805-1825, June 2024.
PubDate: 2024-06-14T04:49:52-07:00
DOI: 10.1111/acfi.13200
Issue No: Vol. 64, No. 2 (2024)
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- CEO social capital, business environment, and the level of corporate
risk‐taking in China-
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Authors: Xin Su; Wenxiu Fu, Liping Zou, Ji (George) Wu
Abstract: Accounting &Finance, Volume 64, Issue 2, Page 1745-1767, June 2024.
PubDate: 2024-06-14T04:49:52-07:00
DOI: 10.1111/acfi.13201
Issue No: Vol. 64, No. 2 (2024)
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- Stock market liquidity during crisis periods: Australian evidence
-
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Authors: Lee A. Smales
Abstract: Accounting &Finance, Volume 64, Issue 2, Page 1849-1878, June 2024.
PubDate: 2024-06-14T04:49:52-07:00
DOI: 10.1111/acfi.13202
Issue No: Vol. 64, No. 2 (2024)
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- The challenges facing Chinese accounting scholars publishing in English
(and Chinese) language journals-
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Authors: Steven Dellaportas; Lina Xu, Sophia Ji, Dudu Luo, Xiaoming Song
Abstract: Accounting &Finance, Volume 64, Issue 2, Page 1827-1848, June 2024.
PubDate: 2024-06-14T04:49:52-07:00
DOI: 10.1111/acfi.13203
Issue No: Vol. 64, No. 2 (2024)
-
- Covenant violation and operational efficiency
-
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Authors: Hui Liang James; Hongxia Wang, Zhimin Wang
Abstract: Accounting &Finance, Volume 64, Issue 2, Page 1879-1920, June 2024.
PubDate: 2024-06-14T04:49:52-07:00
DOI: 10.1111/acfi.13204
Issue No: Vol. 64, No. 2 (2024)
-
- Stock liquidity and tone of press releases
-
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Authors: Rong Gong
Abstract: Accounting &Finance, Volume 64, Issue 2, Page 1921-1945, June 2024.
PubDate: 2024-06-14T04:49:52-07:00
DOI: 10.1111/acfi.13205
Issue No: Vol. 64, No. 2 (2024)
-
- Intervention of large shareholders and corporate fraud – evidence from
vertical interlock in corporate pyramids in an emerging economy-
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Authors: Dan Yang; Canyu Xu, Shangkun Liang
Abstract: Accounting &Finance, Volume 64, Issue 2, Page 1981-2010, June 2024.
PubDate: 2024-06-14T04:49:52-07:00
DOI: 10.1111/acfi.13206
Issue No: Vol. 64, No. 2 (2024)
-
- Corporate transparency among government suppliers: Implications for firm
valuation-
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Authors: Omar A. Esqueda; Thanh N. Ngo
Abstract: Accounting &Finance, Volume 64, Issue 2, Page 1947-1979, June 2024.
PubDate: 2024-06-14T04:49:52-07:00
DOI: 10.1111/acfi.13207
Issue No: Vol. 64, No. 2 (2024)
-
- Does corporate ESG disclosure enhance investor relationship
management' Evidence from China-
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Authors: Xinye Liang; Peng Cao
Abstract: Accounting &Finance, Volume 64, Issue 2, Page 2011-2035, June 2024.
PubDate: 2024-06-14T04:49:52-07:00
DOI: 10.1111/acfi.13208
Issue No: Vol. 64, No. 2 (2024)
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- Management accountants with a growth mindset and changes in the design of
costing systems: The role of organisational culture-
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Authors: Odysseas Pavlatos; Marilou Ioakimidis
Abstract: Accounting &Finance, Volume 64, Issue 2, Page 2085-2110, June 2024.
PubDate: 2024-06-14T04:49:52-07:00
DOI: 10.1111/acfi.13209
Issue No: Vol. 64, No. 2 (2024)
-
- On the state of financial research: Is it in a silo'
-
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Authors: A. S. M. Sohel Azad; Abdelaziz Chazi, Ashraf Khallaf, Zaher Zantout
Abstract: Accounting &Finance, Volume 64, Issue 2, Page 2037-2083, June 2024.
PubDate: 2024-06-14T04:49:52-07:00
DOI: 10.1111/acfi.13210
Issue No: Vol. 64, No. 2 (2024)
-
- Competition, liquidity creation and bank stability
-
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Authors: Vuong Thao Tran; Hoa Nguyen
Abstract: Accounting &Finance, Volume 64, Issue 2, Page 2111-2146, June 2024.
PubDate: 2024-06-14T04:49:52-07:00
DOI: 10.1111/acfi.13212
Issue No: Vol. 64, No. 2 (2024)
-
- Emotions and inventor productivity: Evidence from terrorist attacks
-
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Authors: Yue Luo; Yangyang Chen, Ji‐Chai Lin
Abstract: Accounting &Finance, Volume 64, Issue 2, Page 2173-2207, June 2024.
PubDate: 2024-06-14T04:49:52-07:00
DOI: 10.1111/acfi.13213
Issue No: Vol. 64, No. 2 (2024)
-
- Trust and corporate debt maturity mismatch: Evidence from China
-
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Authors: Xiao Chi Wang; Wei Hao, Jiali Fang, Ji (George) Wu, Liping Zou
Abstract: Accounting &Finance, Volume 64, Issue 2, Page 2147-2172, June 2024.
PubDate: 2024-06-14T04:49:52-07:00
DOI: 10.1111/acfi.13214
Issue No: Vol. 64, No. 2 (2024)
-
- Compensating balance and loan bargaining power in China
-
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Authors: Long Wu; Jing Zhang, Lei Xu
Abstract: Accounting &Finance, Volume 64, Issue 2, Page 1335-1359, June 2024.
PubDate: 2024-06-14T04:49:52-07:00
DOI: 10.1111/acfi.13181
Issue No: Vol. 64, No. 2 (2024)
-
- Corporate sexual orientation equality and carbon emission
-
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Authors: Ashrafee Tanvir Hossain; Amir Hossain, Tom Cooper, Majidul Islam
Abstract: Accounting &Finance, Volume 64, Issue 2, Page 1491-1524, June 2024.
PubDate: 2024-06-14T04:49:52-07:00
DOI: 10.1111/acfi.13187
Issue No: Vol. 64, No. 2 (2024)
-
- Heterogeneity in needs and purchases in Australian retirees
-
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Authors: Anthony Asher; Tim Boonen, Le Chang, Gaurav Khemka, Steven Roberts
Abstract: Accounting &Finance, Volume 64, Issue 2, Page 2209-2247, June 2024.
PubDate: 2024-06-14T04:49:52-07:00
DOI: 10.1111/acfi.13211
Issue No: Vol. 64, No. 2 (2024)
-
- Media coverage and disclosure of short‐termism tone: Evidence from
China-
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Authors: Yingzhao Ni
Abstract: Accounting &Finance, EarlyView.
PubDate: 2024-08-23T10:28:40-07:00
DOI: 10.1111/acfi.13328
-
- Environmental information disclosure and corporate financial performance:
Evidence from China-
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Authors: Xinyue Fan; Zishen Tang, Yelin Fu, Jiayi Yan
Abstract: Accounting &Finance, EarlyView.
PubDate: 2024-08-20T04:44:28-07:00
DOI: 10.1111/acfi.13327
-
- How does green finance policy affect firms' pro‐environmental
mergers and acquisitions'-
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Authors: Zhimin Yi; Haiyue Liu, Yile Wang, Jinyong Chen
Abstract: Accounting &Finance, EarlyView.
PubDate: 2024-08-20T04:38:26-07:00
DOI: 10.1111/acfi.13329
-
- The financial resource curse: Interest rate deregulation and firms' shadow
banking activities-
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Authors: Si Xu; Zhiyuan Wang, Chunfang Cao
Abstract: Accounting &Finance, EarlyView.
PubDate: 2024-08-19T03:19:04-07:00
DOI: 10.1111/acfi.13323
-
- Pandemic shock, debt maturity structure and corporate performance
-
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Authors: Zhenshan Wang; Dandan Feng, Chengcheng Li
Abstract: Accounting &Finance, EarlyView.
PubDate: 2024-08-15T11:54:23-07:00
DOI: 10.1111/acfi.13325
-
- Non‐executive directors and corporate risk‐taking: Evidence
from China-
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Authors: Siyu Zhang; Chao Lu
Abstract: Accounting &Finance, EarlyView.
PubDate: 2024-08-15T11:54:21-07:00
DOI: 10.1111/acfi.13326
-
- Does image sentiment of major public emergency affect the stock market
performance' New insight from deep learning techniques-
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Authors: Yun Liu; Dengshi Huang, Jianan Zhou, Sirui Wang
Abstract: Accounting &Finance, EarlyView.
PubDate: 2024-08-14T06:05:21-07:00
DOI: 10.1111/acfi.13313
-
- Stock market liberalisation and debt maturity structure: Evidence from the
Shanghai‐Hong Kong Stock Connect-
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Authors: Mengjun Feng; Dequan Yao, Shenggang Yang, Pengyi Dai
Abstract: Accounting &Finance, EarlyView.
PubDate: 2024-08-13T06:16:17-07:00
DOI: 10.1111/acfi.13320
-
- The effect of CEO adverse professional experience on management forecast
pessimism-
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Authors: Eunice S. Khoo; Louise Y. Lu, Zihang Peng
Abstract: Accounting &Finance, EarlyView.
PubDate: 2024-08-13T06:16:16-07:00
DOI: 10.1111/acfi.13324
-
- Tail risk spillover of commodity futures markets
-
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Authors: Xiaohang Ren; Shitong Xiao, Wenxin Zhang, Xianming Sun
Abstract: Accounting &Finance, EarlyView.
PubDate: 2024-08-12T08:45:34-07:00
DOI: 10.1111/acfi.13321
-
- ESG‐oriented analysts and corporate green innovation
-
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Authors: Haoyu Gao; Hui Wang, Xinyu Wang, Huiyu Wen
Abstract: Accounting &Finance, EarlyView.
PubDate: 2024-08-12T05:19:50-07:00
DOI: 10.1111/acfi.13314
-
- Philanthropic forms of corporate social responsibility practices in a
multinational company: Colonial and post‐colonial perspectives-
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Authors: Mahmood Momin; Mohammad Nurunnabi, Tareq Hossain, Zahirul Hoque
Abstract: Accounting &Finance, EarlyView.
PubDate: 2024-08-08T02:55:18-07:00
DOI: 10.1111/acfi.13322
-
- The effect of government‐guided funds on target industries in
development zones – Evidence from China-
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Authors: Fulong Xiao; Zini Liang, Yongbin Lv, Wei Wang
Abstract: Accounting &Finance, EarlyView.
PubDate: 2024-08-08T02:54:59-07:00
DOI: 10.1111/acfi.13318
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- Keju tradition and major litigation cases: The persistent impact of
Confucian norm standard-
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Authors: Xuefeng Hu; Wenlan Wang, Rong Xu, Fulong Xiao
Abstract: Accounting &Finance, EarlyView.
PubDate: 2024-08-08T01:14:02-07:00
DOI: 10.1111/acfi.13300
-
- Trade secrets leakage risk and firm innovation: Evidence from
third‐party disclosure of Chinese listed firms' online sales data-
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Authors: Gui‐jun Wang; Ke‐meng Li, Ke‐di Wang
Abstract: Accounting &Finance, EarlyView.
PubDate: 2024-08-05T11:38:21-07:00
DOI: 10.1111/acfi.13317
-
- Time distance and mutual fund holding horizon: Evidence from a
quasi‐natural experiment setting of high‐speed railway opening-
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Authors: Xuanyi Chen; Qiliang Liu, Li Tian, Junbo Wang, Jian Xie
Abstract: Accounting &Finance, EarlyView.
PubDate: 2024-08-05T09:39:06-07:00
DOI: 10.1111/acfi.13305
-
- Information, sentiment, and margin trading of Chinese stock market
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Authors: Hai Lin; Pengfei Liu, Cheng Zhang
Abstract: Accounting &Finance, EarlyView.
PubDate: 2024-08-05T02:35:25-07:00
DOI: 10.1111/acfi.13319
-
- The real effect of CSRC's random inspections on corporate financial fraud
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Authors: Changchun Tan; Leixin Liu, Huaqing Wu, Peng Zhou
Abstract: Accounting &Finance, EarlyView.
PubDate: 2024-08-05T02:03:20-07:00
DOI: 10.1111/acfi.13316
-
- Innovation's influence on working capital management and profitability: A
Chinese high‐tech manufacturing perspective-
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Authors: Siyu Zhou; Bany Ariffin Amin Noordin, Matemilola Bolaji Tunde
Abstract: Accounting &Finance, EarlyView.
PubDate: 2024-08-05T02:03:10-07:00
DOI: 10.1111/acfi.13315
-
- The effects of prevalence induced concept change on audit scepticism
judgements-
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Authors: Greg Richins; Ken T. Trotman, Di Yang
Abstract: Accounting &Finance, EarlyView.
PubDate: 2024-08-01T02:49:23-07:00
DOI: 10.1111/acfi.13312
-
- Female directors and cash holdings adjustment: Evidence from South Korea
-
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Authors: Jagadison K. Aier; Eun Hye Jo, Jung Wha (Jenny) Lee
Abstract: Accounting &Finance, EarlyView.
PubDate: 2024-07-25T02:34:03-07:00
DOI: 10.1111/acfi.13303
-
- Rent‐seeking or value‐creating' The impact of managerial autonomy from
state‐built corporate pyramids on M&A performance-
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Authors: Chen Jiachun; Hou Qingsong, Li Shanmin
Abstract: Accounting &Finance, EarlyView.
PubDate: 2024-07-24T05:59:05-07:00
DOI: 10.1111/acfi.13309
-
- Objective or biased' CEO overconfidence and journalists' coverage
-
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Authors: Rong Gong
Abstract: Accounting &Finance, EarlyView.
PubDate: 2024-07-22T02:59:10-07:00
DOI: 10.1111/acfi.13311
-
- Examination disclosure, issuance examination committee connections and
accountants' IPO market share-
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Authors: Zhaoya Zhang; Jenny Jing Wang, Biao Zhou
Abstract: Accounting &Finance, EarlyView.
PubDate: 2024-07-19T02:55:15-07:00
DOI: 10.1111/acfi.13308
-
- New blockholder and investor limited attention: Evidence from private
acquisitions-
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Authors: Mehmet E. Akbulut; Emily Jian Huang, Qingzhong Ma, Athena Wei Zhang
Abstract: Accounting &Finance, EarlyView.
PubDate: 2024-07-19T02:55:12-07:00
DOI: 10.1111/acfi.13310
-
- Government procurement and zombie firms' productivity: Evidence from China
-
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Authors: Xiaoyue Yu; Su Yu, Fulong Xiao, Zhuquan Wang
Abstract: Accounting &Finance, EarlyView.
PubDate: 2024-07-16T08:54:35-07:00
DOI: 10.1111/acfi.13307
-
- Storylines: A science‐based method for assessing and measuring future
physical climate‐related financial risk-
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Authors: Tanya Fiedler; Nick Wood, Michael R Grose, Andy J Pitman
Abstract: Accounting &Finance, EarlyView.
PubDate: 2024-07-16T08:29:03-07:00
DOI: 10.1111/acfi.13295
-
- Comments on recent International Ethics Standards Board for Accountants
Exposure Drafts regarding sustainability assurance and the use of external
experts-
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Authors: David Hay; Noel Harding, Nives Botica Redmayne, Jahanzeb Khan, Harjinder Singh, Nigar Sultana, Jean You
Abstract: Accounting &Finance, EarlyView.
PubDate: 2024-07-12T06:43:40-07:00
DOI: 10.1111/acfi.13302
-
- Unfolding BP's reframe through reform strategies for politically connected
governance practice and geopolitical disruptions-
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Authors: Sameh Ammar; Nader Elsayed
Abstract: Accounting &Finance, EarlyView.
PubDate: 2024-07-11T03:15:10-07:00
DOI: 10.1111/acfi.13304
-
- Tax authority governance and corporate internal control quality
-
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Authors: Xiaojian Tang; Dongying Du, Ying Chen, Stephanie Tsui
Abstract: Accounting &Finance, EarlyView.
PubDate: 2024-07-11T03:09:12-07:00
DOI: 10.1111/acfi.13306
-
- Do dividends mitigate bad news hoarding, overinvestments, and stock price
crash risk'-
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Authors: Jeong‐Bon Kim; Le Luo, Hong Xie
Abstract: Accounting &Finance, EarlyView.
PubDate: 2024-07-04T04:44:34-07:00
DOI: 10.1111/acfi.13297
-
- Does corporate digitalisation moderate real earnings management'
-
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Authors: Zhukun Lou; Mingran Li, Yuan George Shan, Ailin Ye
Abstract: Accounting &Finance, EarlyView.
PubDate: 2024-07-04T04:44:31-07:00
DOI: 10.1111/acfi.13301
-
- Executive individualism and the tone of firms' annual reports
-
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Authors: Wei Jiang; Chuyue Shi, Yu Li, Sujuan Xie
Abstract: Accounting &Finance, EarlyView.
PubDate: 2024-07-02T10:38:37-07:00
DOI: 10.1111/acfi.13284
-
- Federal judge ideology, securities class action litigation, and stock
price crash risk-
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Authors: Xiaoyu Cui; Jianlei Han, Jeong Bon Kim, Baolei Qi
Abstract: Accounting &Finance, EarlyView.
PubDate: 2024-06-30T11:44:23-07:00
DOI: 10.1111/acfi.13299
-
- Supply chain risks and geographical supplier distribution strategy
-
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Authors: Qianru Zhuo; Libin Qin, Wei Liu, Ying Liu, Jiaxing You
Abstract: Accounting &Finance, EarlyView.
PubDate: 2024-06-30T11:38:14-07:00
DOI: 10.1111/acfi.13285
-
- Pricing the missing intangible capital: Evidence from the China
A‐share market-
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Authors: Jing Chen; Tianyuan Jiang, Manling Zhang, Huixuan Li
Abstract: Accounting &Finance, EarlyView.
PubDate: 2024-06-26T06:34:25-07:00
DOI: 10.1111/acfi.13294
-
- Employee stock ownership plans and capital expenditures in China
-
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Authors: Jin Dai; Chong Gao, Qian Sun
Abstract: Accounting &Finance, EarlyView.
PubDate: 2024-06-26T04:28:09-07:00
DOI: 10.1111/acfi.13298
-
- Is it just for shareholders or for all stakeholders' Evidence based on
carbon emissions and cash dividends from China-
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Authors: Desheng Liu; Yizhen Wang, Mingsheng Li
Abstract: Accounting &Finance, EarlyView.
PubDate: 2024-06-25T10:25:00-07:00
DOI: 10.1111/acfi.13296
-
- The market risk premium in Australia: Forward‐looking evidence from
the options market-
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Authors: Angelo Aspris; Ester Félez‐Viñas, Sean Foley, Hamish Malloch, Jiri Svec
Abstract: Accounting &Finance, EarlyView.
PubDate: 2024-06-24T12:03:40-07:00
DOI: 10.1111/acfi.13288
-
- Learning ESG from stock prices: Evidence from a quasi‐natural
experiment in China-
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Authors: Zeyuan Huang; Yi Si, Gaoliang Tian, Chongwu Xia, Lei Zhang
Abstract: Accounting &Finance, EarlyView.
PubDate: 2024-06-23T11:53:34-07:00
DOI: 10.1111/acfi.13292
-
- Beggars cannot be choosers' Legitimacy deficiency and the use of trade
credit by family firms-
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Authors: Qi Wu; Jing Xu, Boliang Song, Bin Liu
Abstract: Accounting &Finance, EarlyView.
PubDate: 2024-06-23T11:53:25-07:00
DOI: 10.1111/acfi.13291
-
- Employee health and corporate innovation: Evidence from medical cannabis
legalisation-
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Authors: Linh Thompson
Abstract: Accounting &Finance, EarlyView.
PubDate: 2024-06-23T11:49:30-07:00
DOI: 10.1111/acfi.13287
-
- IFRS 9 and earnings management in Eurozone banking: The moderating effect
of gender diversity-
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Authors: Catarina Proença; Mário Augusto, José Murteira
Abstract: Accounting &Finance, EarlyView.
PubDate: 2024-06-17T10:33:46-07:00
DOI: 10.1111/acfi.13293
-
- Removing barriers: How online visits boost female analysts' participation
-
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Authors: Jun Wang; Chongfeng Wu
Abstract: Accounting &Finance, EarlyView.
PubDate: 2024-06-17T10:23:40-07:00
DOI: 10.1111/acfi.13290
-
- Prediction of corporate financial distress based on corporate social
responsibility: New evidence from DANP, VWP and MEOWA weights
methodologies-
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Authors: Hui Li; Ting Sun, Jinquan Zhang
Abstract: Accounting &Finance, EarlyView.
PubDate: 2024-06-13T12:34:41-07:00
DOI: 10.1111/acfi.13282
-
- Manager‐specific manipulation of tone and stock price synchronicity
-
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Authors: Miao Jiang; Bo Zhu, Luxi Li
Abstract: Accounting &Finance, EarlyView.
PubDate: 2024-06-12T10:43:26-07:00
DOI: 10.1111/acfi.13283
-
- Corporate fraud and independent director's re‐appointment: Information
hypothesis or favouritism hypothesis'-
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Authors: Xiaoliang Lyu; Xiaochen Zhang
Abstract: Accounting &Finance, EarlyView.
PubDate: 2024-06-12T10:33:30-07:00
DOI: 10.1111/acfi.13286
-
- Win by defence: The impact of defensive trademarks on corporate innovation
-
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Authors: Xuechao Li; Dejun Wu, Yucheng Wu
Abstract: Accounting &Finance, EarlyView.
PubDate: 2024-06-07T12:03:39-07:00
DOI: 10.1111/acfi.13280
-
- The burden of reputation: Star CEOs and conditional accounting
conservatism-
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Authors: Yuting Qian; Wenhong Ding, Xiaofeng Quan, Wei Guan
Abstract: Accounting &Finance, EarlyView.
PubDate: 2024-05-30T05:49:43-07:00
DOI: 10.1111/acfi.13281
-
- An examination of the characteristics versus covariance debate for
contemporary asset‐pricing models: Australian evidence-
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Authors: Philip Gray; Manapon Limkriangkrai, Wenyuan Xu
Abstract: Accounting &Finance, EarlyView.
PubDate: 2024-05-23T11:43:43-07:00
DOI: 10.1111/acfi.13279
-
- Low‐ frequency versus high‐frequency housing price spillovers
in China-
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Authors: Jian Yang; Zheng Li, Ziliang Yu
Abstract: Accounting &Finance, EarlyView.
PubDate: 2024-05-22T04:45:10-07:00
DOI: 10.1111/acfi.13269
-
- Non‐controlling shareholder activism and executive
pay‐for‐performance sensitivity: Evidence from the over‐appointment
of directors in the Chinese market-
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Authors: Shengnan Li; Jiaqi Wang, Xinya Zheng, Chiyun Zhu
Abstract: Accounting &Finance, EarlyView.
PubDate: 2024-05-21T11:24:44-07:00
DOI: 10.1111/acfi.13270
-
- Blockchain technology, social media sentiment and stock price
-
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Authors: Li Wenyi; Ni Jun, Rong Mengjie
Abstract: Accounting &Finance, EarlyView.
PubDate: 2024-05-17T10:05:11-07:00
DOI: 10.1111/acfi.13273
-
- The impact of organisation capital on inventory efficiency
-
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Authors: Tongxia Li; Chun Lu, Lei Xu
Abstract: Accounting &Finance, EarlyView.
PubDate: 2024-05-15T12:45:13-07:00
DOI: 10.1111/acfi.13272
-
- The individual motivation of investors' gambling mentality: Empirical
evidence from gambling sentiment and lottery‐type stocks-
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Authors: Zewei Long; Wei Wang, Haohua Li, Xinghao Huang
Abstract: Accounting &Finance, EarlyView.
PubDate: 2024-05-15T12:44:57-07:00
DOI: 10.1111/acfi.13271
-
- Aggregate analyst characteristics and forecasting performance
-
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Authors: Mark Wilson; Yi (Ava) Wu
Abstract: Accounting &Finance, EarlyView.
PubDate: 2024-05-08T12:04:54-07:00
DOI: 10.1111/acfi.13262
-
- Hedge accounting, IFRS 9, and audit fees: Evidence from China
-
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Authors: Jin Jiang; Rui Ye
Abstract: Accounting &Finance, EarlyView.
PubDate: 2024-05-03T02:05:22-07:00
DOI: 10.1111/acfi.13268
-
- Fair values in extreme markets
-
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Authors: Xiaofei Song
Abstract: Accounting &Finance, EarlyView.
PubDate: 2024-04-30T03:14:30-07:00
DOI: 10.1111/acfi.13261
-
- Does innovation matter for asymmetric cost behaviour' Evidence from
forward citations to the patents-
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Authors: Seul Gi Oh; Kyeongheum Ra
Abstract: Accounting &Finance, EarlyView.
PubDate: 2024-04-29T02:04:42-07:00
DOI: 10.1111/acfi.13267
-
- Respond or not' Analyst recommendation and companies' press releases
after adverse events-
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Authors: Tiffany Chiu; Victoria Chiu, Aiguo Wang, Tawei Wang, Yunsen Wang
Abstract: Accounting &Finance, EarlyView.
PubDate: 2024-04-28T10:44:40-07:00
DOI: 10.1111/acfi.13260
-
