JournalTOCs

Accounting & Finance
Journal Prestige (SJR): 0.384

Citation Impact (citeScore): 1
Number of Followers: 33

Hybrid journal (It can contain Open Access articles)
ISSN (Print) 0810-5391 - ISSN (Online) 1467-629X
Published by John Wiley and Sons

[1763 journals]

Do auditors price litigious tone'
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  Authors: Muhammad Farhan Malik; Yuan George Shan, Jamie Yixing Tong
  Abstract: Accounting & Finance, Volume 62, Issue S1, Page 1715-1760, April 2022.
  PubDate: 2022-04-01T10:16:25-07:00
  DOI: 10.1111/acfi.12837
  Issue No: Vol. 62, No. S1 (2022)
The foreign experience and investment performance of venture capitalists
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  Authors: Lin Zhang; Xueyong Zhang
  Abstract: Accounting & Finance, Volume 62, Issue S1, Page 1675-1714, April 2022.
  PubDate: 2022-04-01T10:16:25-07:00
  DOI: 10.1111/acfi.12836
  Issue No: Vol. 62, No. S1 (2022)
Media coverage of industry and the cross‐section of stock returns
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  Authors: Tao Huang; Xueyong Zhang
  Abstract: Accounting & Finance, Volume 62, Issue S1, Page 1107-1141, April 2022.
  PubDate: 2022-04-01T10:16:25-07:00
  DOI: 10.1111/acfi.12819
  Issue No: Vol. 62, No. S1 (2022)
Product market fluidity and religious constraints: evidence from the US
market
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  Authors: Zaheer Anwer; Shamsher Mohamad, Wajahat Azmi, Akram Shavkatovich Hasanov
  Abstract: Accounting & Finance, Volume 62, Issue S1, Page 1761-1817, April 2022.
  PubDate: 2022-04-01T10:16:25-07:00
  DOI: 10.1111/acfi.12839
  Issue No: Vol. 62, No. S1 (2022)
Corporate innovation and future earnings: does early patent disclosure
matter'
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  Authors: James M. Plečnik; Leo L. Yang, Joseph H. Zhang
  Abstract: Accounting & Finance, Volume 62, Issue S1, Page 2011-2056, April 2022.
  PubDate: 2022-04-01T10:16:25-07:00
  DOI: 10.1111/acfi.12851
  Issue No: Vol. 62, No. S1 (2022)
Banking structure change and corporate innovation: evidence from Chinese
city‐branch data
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  Authors: Fu Xin; Jie Zhang, Yue Guo, Shangkun Liang
  Abstract: Accounting & Finance, Volume 62, Issue S1, Page 2057-2084, April 2022.
  PubDate: 2022-04-01T10:16:25-07:00
  DOI: 10.1111/acfi.12852
  Issue No: Vol. 62, No. S1 (2022)
Opportunistic timing of management earnings forecasts during the
COVID‐19 crisis in China
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  Authors: Hanwen Chen; Siyi Liu, Xin Liu, Jiani Wang
  Abstract: Accounting & Finance, Volume 62, Issue S1, Page 1495-1533, April 2022.
  PubDate: 2022-04-01T10:16:25-07:00
  DOI: 10.1111/acfi.12830
  Issue No: Vol. 62, No. S1 (2022)
Does just‐in‐time adoption have an impact on corporate
innovation: evidence from China
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  Authors: Ziyang Li; Qianwei Ying, Wu Yan, Chenjun Fan
  Abstract: Accounting & Finance, Volume 62, Issue S1, Page 1599-1635, April 2022.
  PubDate: 2022-04-01T10:16:25-07:00
  DOI: 10.1111/acfi.12833
  Issue No: Vol. 62, No. S1 (2022)
Global equity fund performance adjusted for equity and currency factors
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  Authors: David R. Gallagher; Graham Harman, Camille H. Schmidt, Geoffrey J. Warren
  Abstract: Accounting & Finance, Volume 62, Issue S1, Page 1535-1565, April 2022.
  PubDate: 2022-04-01T10:16:25-07:00
  DOI: 10.1111/acfi.12831
  Issue No: Vol. 62, No. S1 (2022)
An integrated theory of the firm approach to environmental, social and
governance performance
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  Authors: Danny Zhao‐Xiang Huang
  Abstract: Accounting & Finance, Volume 62, Issue S1, Page 1567-1598, April 2022.
  PubDate: 2022-04-01T10:16:25-07:00
  DOI: 10.1111/acfi.12832
  Issue No: Vol. 62, No. S1 (2022)
Environmental, social and governance factors and assessing firm value:
valuation, signalling and stakeholder perspectives
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  Authors: Danny Zhao‐Xiang Huang
  Abstract: Accounting & Finance, Volume 62, Issue S1, Page 1983-2010, April 2022.
  PubDate: 2022-04-01T10:16:25-07:00
  DOI: 10.1111/acfi.12849
  Issue No: Vol. 62, No. S1 (2022)
Preparers’ perceptions of integrated reporting: a global study of
integrated reporting adopters
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  Authors: Mitali Panchal Arora; Sumit Lodhia, Gerard William Stone
  Abstract: Accounting & Finance, Volume 62, Issue S1, Page 1381-1420, April 2022.
  PubDate: 2022-04-01T10:16:25-07:00
  DOI: 10.1111/acfi.12827
  Issue No: Vol. 62, No. S1 (2022)
The use of case studies in developing students’ understanding of the
concept ‘material misstatement’
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  Authors: Prerana Agrawal; Jacqueline Birt, Lyndie Bayne, Nikki Schonfeldt
  Abstract: Accounting & Finance, Volume 62, Issue S1, Page 1307-1338, April 2022.
  PubDate: 2022-04-01T10:16:25-07:00
  DOI: 10.1111/acfi.12824
  Issue No: Vol. 62, No. S1 (2022)
A timing momentum strategy
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  Authors: Chaonan Lin; Nien‐Tzu Yang, Robin K. Chou, Kuan‐Cheng Ko
  Abstract: Accounting & Finance, Volume 62, Issue S1, Page 1339-1379, April 2022.
  PubDate: 2022-04-01T10:16:25-07:00
  DOI: 10.1111/acfi.12825
  Issue No: Vol. 62, No. S1 (2022)
External labour market competitions and stock price crash risk: evidence
from exposures to competitor CEOs’ award‐winning events
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  Authors: Leye Li; Louise Yi Lu, Dongyue Wang
  Abstract: Accounting & Finance, Volume 62, Issue S1, Page 1421-1460, April 2022.
  PubDate: 2022-04-01T10:16:25-07:00
  DOI: 10.1111/acfi.12828
  Issue No: Vol. 62, No. S1 (2022)
Unintended benefits of mandatory dividend regulations on investment
efficiency: evidence from China
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  Authors: Raymond Siu Yeung Chan; Lyu Fan, Byron Y. Song
  Abstract: Accounting & Finance, Volume 62, Issue S1, Page 1461-1493, April 2022.
  PubDate: 2022-04-01T10:16:25-07:00
  DOI: 10.1111/acfi.12829
  Issue No: Vol. 62, No. S1 (2022)
Long‐term financing effects of Chinese non‐SOEs Belt and Road
OFDI
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  Authors: Ling Huang; Haiyue Liu, Jack Hou, Fulong Xiao
  Abstract: Accounting & Finance, Volume 62, Issue S1, Page 1819-1850, April 2022.
  PubDate: 2022-04-01T10:16:25-07:00
  DOI: 10.1111/acfi.12841
  Issue No: Vol. 62, No. S1 (2022)
Stock market liberalisation and corporate cash holdings: evidence from
China
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  Authors: Jianqiao Huang; Yunsen Chen, Xin Dai, Xiaoran Ni
  Abstract: Accounting & Finance, Volume 62, Issue S1, Page 1925-1955, April 2022.
  PubDate: 2022-04-01T10:16:25-07:00
  DOI: 10.1111/acfi.12844
  Issue No: Vol. 62, No. S1 (2022)
Institutional ownership and liquidity commonality: evidence from Australia
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  Authors: Reza Bradrania; Robert Elliott, Winston Wu
  Abstract: Accounting & Finance, Volume 62, Issue S1, Page 1231-1272, April 2022.
  PubDate: 2022-04-01T10:16:25-07:00
  DOI: 10.1111/acfi.12822
  Issue No: Vol. 62, No. S1 (2022)
Auditors’ propensity and accuracy in issuing going‐concern modified
audit opinions for charities
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  Authors: Yitang (Jenny) Yang; Roger Simnett, Elizabeth Carson
  Abstract: Accounting & Finance, Volume 62, Issue S1, Page 1273-1306, April 2022.
  PubDate: 2022-04-01T10:16:25-07:00
  DOI: 10.1111/acfi.12823
  Issue No: Vol. 62, No. S1 (2022)
Local versus foreign analysts' forecast accuracy: does herding matter'
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  Authors: Young‐Soo Choi; Svetlana Mira, Nicholas Taylor
  Abstract: Accounting & Finance, Volume 62, Issue S1, Page 1143-1188, April 2022.
  PubDate: 2022-04-01T10:16:25-07:00
  DOI: 10.1111/acfi.12820
  Issue No: Vol. 62, No. S1 (2022)
The effect of members on charities’ annual reporting: evidence from
companies limited by guarantee in Australia
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  Authors: Elka Johansson; Peter Carey, George Tanewski, Iliyas Yusoff
  Abstract: Accounting & Finance, Volume 62, Issue S1, Page 1851-1886, April 2022.
  PubDate: 2022-04-01T10:16:25-07:00
  DOI: 10.1111/acfi.12842
  Issue No: Vol. 62, No. S1 (2022)
Does short‐selling affect mutual fund shareholdings' Evidence
from China
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  Authors: Xufeng Liu; Die Wan
  Abstract: Accounting & Finance, Volume 62, Issue S1, Page 1887-1923, April 2022.
  PubDate: 2022-04-01T10:16:25-07:00
  DOI: 10.1111/acfi.12843
  Issue No: Vol. 62, No. S1 (2022)
Learning‐by‐doing: the experience effect in mergers and
acquisitions
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  Authors: Chen Cai; Huimin Li, Haigang Zhou
  Abstract: Accounting & Finance, Volume 62, Issue S1, Page 1189-1229, April 2022.
  PubDate: 2022-04-01T10:16:25-07:00
  DOI: 10.1111/acfi.12821
  Issue No: Vol. 62, No. S1 (2022)
The governance role of institutional investors in management compensation:
evidence from China
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  Authors: Song Zhu; Haijie Huang, William Bradford
  Abstract: Accounting & Finance, Volume 62, Issue S1, Page 1015-1063, April 2022.
  PubDate: 2022-04-01T10:16:25-07:00
  DOI: 10.1111/acfi.12817
  Issue No: Vol. 62, No. S1 (2022)
The use and usefulness of equity accounting
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  Authors: Michael E. Bradbury; Laura Mehnaz, Tom Scott
  Abstract: Accounting & Finance, Volume 62, Issue S1, Page 1957-1981, April 2022.
  PubDate: 2022-04-01T10:16:25-07:00
  DOI: 10.1111/acfi.12845
  Issue No: Vol. 62, No. S1 (2022)
Cognitive functioning, financial literacy, and judgment in older age
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  Authors: Paul Gerrans; Anthony Asher, Joanne Kaa Earl
  Abstract: Accounting & Finance, Volume 62, Issue S1, Page 1637-1674, April 2022.
  PubDate: 2022-04-01T10:16:25-07:00
  DOI: 10.1111/acfi.12835
  Issue No: Vol. 62, No. S1 (2022)
Corporate vote trading in Australia
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  Authors: Tongxia Li; Tze Chuan ‘Chewie’ Ang
  Abstract: Accounting & Finance, Volume 62, Issue S1, Page 1065-1105, April 2022.
  PubDate: 2022-04-01T10:16:25-07:00
  DOI: 10.1111/acfi.12818
  Issue No: Vol. 62, No. S1 (2022)
Issue Information
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  Abstract: Accounting & Finance, Volume 62, Issue S1, Page 1013-1014, April 2022.
  PubDate: 2022-04-01T10:16:25-07:00
  DOI: 10.1111/acfi.12945
  Issue No: Vol. 62, No. S1 (2022)
Shorting costs and profitability of long–short strategies
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  Authors: Dongcheol Kim; Byeung‐Joo Lee
  Abstract: Accounting & Finance, EarlyView.
  PubDate: 2022-05-15T10:20:01-07:00
  DOI: 10.1111/acfi.12953
Earnings communication conferences and post‐earnings‐announcement
drift: Evidence from China
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  Authors: Baochen Yang; Yifang Liu, Yunpeng Su
  Abstract: Accounting & Finance, EarlyView.
  PubDate: 2022-05-09T12:00:00-07:00
  DOI: 10.1111/acfi.12956
Collaborative inter‐organisational relationships and management
control change
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  Authors: Sharlene Biswas; Chris Akroyd
  Abstract: Accounting & Finance, EarlyView.
  PubDate: 2022-05-03T03:14:33-07:00
  DOI: 10.1111/acfi.12955
Non‐executive directorship importance and takeover hostility:
Australian evidence
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  Authors: Chistopher Day; Martin Bugeja, Helen Spiropoulos, Zoltan Matolcsy
  Abstract: Accounting & Finance, EarlyView.
  PubDate: 2022-05-02T09:34:25-07:00
  DOI: 10.1111/acfi.12952
Reverse innovation and firm value in emerging markets: Evidence from China
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  Authors: Fangfang Hou; Congshan Li
  Abstract: Accounting & Finance, EarlyView.
  PubDate: 2022-05-01T04:28:57-07:00
  DOI: 10.1111/acfi.12954
Toxic chemical releases and idiosyncratic return volatility: A prospect
theory perspective
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  Authors: Stephen Bahadar; Muhammad Nadeem, Rashid Zaman
  Abstract: Accounting & Finance, EarlyView.
  PubDate: 2022-04-24T02:29:19-07:00
  DOI: 10.1111/acfi.12951
CEO overconfidence and the tone of press release
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  Authors: Rong Gong
  Abstract: Accounting & Finance, EarlyView.
  PubDate: 2022-04-24T02:29:07-07:00
  DOI: 10.1111/acfi.12950
Are IFRS Standards a ‘trusted’ language for private firm credit
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  Authors: Ann Jorissen; Ronita Ram, Pedro Moraya Barros
  Abstract: Accounting & Finance, EarlyView.
  PubDate: 2022-04-20T09:38:35-07:00
  DOI: 10.1111/acfi.12949
Customer concentration, leverage adjustments, and firm value
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  Authors: Obaid Ur Rehman; Xiaoxing Liu, Kai Wu, Junfeng Li
  Abstract: Accounting & Finance, EarlyView.
  PubDate: 2022-04-14T10:10:19-07:00
  DOI: 10.1111/acfi.12947
Accounting and social capital: A review and reflections on future research
opportunities
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  Authors: Charl de Villiers; Matteo La Torre, Vida Botes
  Abstract: Accounting & Finance, EarlyView.
  PubDate: 2022-04-14T08:18:20-07:00
  DOI: 10.1111/acfi.12948
The use of digital footprints in the US mortgage market
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  Authors: D Dulani Jayasuriya; Mohamed Ayaz, Michael Williams
  Abstract: Accounting & Finance, EarlyView.
  PubDate: 2022-04-12T01:34:58-07:00
  DOI: 10.1111/acfi.12946
Carbon controls in a New Zealand electricity utility: An application of
theoretical triangulation
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  Authors: Binh Bui; Carolyn Fowler
  Abstract: Accounting & Finance, EarlyView.
  PubDate: 2022-03-31T12:37:45-07:00
  DOI: 10.1111/acfi.12942
Auditors’ scepticism in response to audit committee oversight
behaviour
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  Authors: Sanaz Aghazadeh; Yoon Ju Kang, Marietta Peytcheva
  Abstract: Accounting & Finance, EarlyView.
  PubDate: 2022-03-30T09:19:40-07:00
  DOI: 10.1111/acfi.12944
Segmented financial risk tolerances within the standardised initial public
offering regulatory environment of the Australian Securities Exchange
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  Authors: Kylie J. Gilbey; Sharon Purchase
  Abstract: Accounting & Finance, EarlyView.
  PubDate: 2022-03-30T09:12:02-07:00
  DOI: 10.1111/acfi.12943
Do more able managers provide better non‐GAAP earnings'
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  Authors: Robert Kim
  Abstract: Accounting & Finance, EarlyView.
  PubDate: 2022-03-25T10:04:07-07:00
  DOI: 10.1111/acfi.12941
Longitudinal accounting comparability and bond credit spreads: Evidence
from China
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  Authors: Shijiao Cao; Jianqiong Wang
  Abstract: Accounting & Finance, EarlyView.
  PubDate: 2022-03-20T04:10:12-07:00
  DOI: 10.1111/acfi.12939
The impact of CSR performance and CSR disclosure readability on
investors’ earnings estimates
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  Authors: Jingyu Gao; F.G.H. (Frank) Hartmann, Min Zhang, Yasheng Chen
  Abstract: Accounting & Finance, EarlyView.
  PubDate: 2022-03-15T09:23:26-07:00
  DOI: 10.1111/acfi.12938
Erratum
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  Abstract: Accounting & Finance, EarlyView.
  PubDate: 2022-03-14T10:59:51-07:00
  DOI: 10.1111/acfi.12940
Local social environment and the speed of leverage adjustment
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  Authors: Tongxia Li; Chun Lu
  Abstract: Accounting & Finance, EarlyView.
  PubDate: 2022-03-03T08:39:32-08:00
  DOI: 10.1111/acfi.12937
A review and synthesis of contemporary sustainability accounting research
and the development of a research agenda
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  Authors: Pei‐Chi Kelly Hsiao; Charl Villiers, Claire Horner, Hein Oosthuizen
  Abstract: Accounting & Finance, EarlyView.
  PubDate: 2022-03-02T08:14:27-08:00
  DOI: 10.1111/acfi.12936
Cost stickiness and stock price crash risk
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  Authors: Ahsan Habib; Mabel D Costa
  Abstract: Accounting & Finance, EarlyView.
  PubDate: 2022-02-28T09:35:02-08:00
  DOI: 10.1111/acfi.12935
The association between quarter length, forecast errors, and firms’
voluntary disclosures
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  Authors: Stephen A. Hillegeist; James P. Kavourakis, Matthew Pinnuck
  Abstract: Accounting & Finance, EarlyView.
  PubDate: 2022-02-28T04:51:06-08:00
  DOI: 10.1111/acfi.12933
Financial controller turnover: An early warning sign of deteriorating
financial reporting quality
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  Authors: Junwei Lu; Yaoyao Liu, Sudha Krishnan, Xiaoou Yu
  Abstract: Accounting & Finance, EarlyView.
  PubDate: 2022-02-28T01:19:34-08:00
  DOI: 10.1111/acfi.12932
Corporate social responsibility and litigation risk: Evidence from
securities class action lawsuits
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  Authors: Atreya Chakraborty; Lucia S. Gao, Prianka Musa
  Abstract: Accounting & Finance, EarlyView.
  PubDate: 2022-02-27T02:54:16-08:00
  DOI: 10.1111/acfi.12929
Speculative trading preferences of retail investor birth cohorts
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  Authors: Grace Lepone; Joakim Westerholm, Danika Wright
  Abstract: Accounting & Finance, EarlyView.
  PubDate: 2022-02-24T09:01:41-08:00
  DOI: 10.1111/acfi.12934
State‐owned capital and corporate social responsibility of
private‐holding companies: evidence from China
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  Authors: Tao Zhang; Lishi Gu, Jenny Jing Wang
  Abstract: Accounting & Finance, EarlyView.
  PubDate: 2022-02-22T08:09:17-08:00
  DOI: 10.1111/acfi.12931
Fixing diluted earnings per share: Recognising the dilutive effects of
employee stock options
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  Authors: Warrick van Zyl; Enrico Uliana
  Abstract: Accounting & Finance, EarlyView.
  PubDate: 2022-02-21T01:34:51-08:00
  DOI: 10.1111/acfi.12927
Grabbing hand or financial constraint mitigation effect' A
reexamination of the relationship between institutional development and
cash holdings
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  Authors: Xiang Zhang; Zongyi Zhang, Han Zhou
  Abstract: Accounting & Finance, EarlyView.
  PubDate: 2022-02-18T11:41:01-08:00
  DOI: 10.1111/acfi.12928
Determinants and consequences of student satisfaction in Australian
Universities: Evidence from QILT Surveys
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  Authors: Kumar Biswas; Sudipta Bose, Millicent Chang, Syed Shams
  Abstract: Accounting & Finance, EarlyView.
  PubDate: 2022-02-17T07:59:26-08:00
  DOI: 10.1111/acfi.12930
Capital and labour distortion in China: a systematic literature review
using HistCite
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  Authors: Yidan Liang
  Abstract: Accounting & Finance, EarlyView.
  PubDate: 2022-02-16T10:33:50-08:00
  DOI: 10.1111/acfi.12926
The effect of capital and labour distortion on innovation
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  Authors: Yidan Liang
  Abstract: Accounting & Finance, EarlyView.
  PubDate: 2022-02-14T08:49:14-08:00
  DOI: 10.1111/acfi.12924
Equity incentive plans and R&D investment manipulation: evidence from
China
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  Authors: Weidong Zhang; Pengbo Hu, Jenny J. Wang, Zeyu Li, Hongrui Zheng, Xue Gao
  Abstract: Accounting & Finance, EarlyView.
  PubDate: 2022-02-09T09:13:28-08:00
  DOI: 10.1111/acfi.12919
Meta‐analysis of the impact of financial constraints on firm
performance
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  Authors: Fatematuz Tamanna Ahamed; Muhammad Nurul Houqe, Tony Zijl
  Abstract: Accounting & Finance, EarlyView.
  PubDate: 2022-02-09T09:03:45-08:00
  DOI: 10.1111/acfi.12923
Understanding the concept of subjectivity in performance evaluation and
its effects on perceived procedural justice across contexts
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  Authors: Thuy‐Van Tran; Janne Järvinen
  Abstract: Accounting & Finance, EarlyView.
  PubDate: 2022-02-08T08:03:46-08:00
  DOI: 10.1111/acfi.12916
Quality of performance metrics, informal peer monitoring and goal
commitment
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  Authors: Jacobo Gomez‐Conde; Ernesto Lopez‐Valeiras, Ricardo Malagueño, José Carlos Tiomatsu Oyadomari
  Abstract: Accounting & Finance, EarlyView.
  PubDate: 2022-02-07T08:03:09-08:00
  DOI: 10.1111/acfi.12915
CEO organizational identification and corporate innovation investment
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  Authors: Dongying Du; Xiaojian Tang, Huaiming Wang, Joseph H. Zhang, Stephanie Tsui, Dongjie Lin
  Abstract: Accounting & Finance, EarlyView.
  PubDate: 2022-02-06T08:53:59-08:00
  DOI: 10.1111/acfi.12920
Sampling error and the joint estimation of imputation credit value and
cash dividend value
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  Authors: Damien Cannavan; Stephen Gray, Jason Hall
  Abstract: Accounting & Finance, EarlyView.
  PubDate: 2022-02-06T08:48:04-08:00
  DOI: 10.1111/acfi.12922
Does female participation in strategic decision‐making roles matter for
corporate social responsibility performance'
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  Authors: Sudipta Bose; Sarowar Hossain, Abdus Sobhan, Karen Handley
  Abstract: Accounting & Finance, EarlyView.
  PubDate: 2022-02-04T08:28:45-08:00
  DOI: 10.1111/acfi.12918
CFOs’ audit experience and corporate disclosure quality: evidence
from China
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  Authors: Piao Li; Chang Song, Jenny Jing Wang, Hongrui Zheng
  Abstract: Accounting & Finance, EarlyView.
  PubDate: 2022-02-02T08:08:52-08:00
  DOI: 10.1111/acfi.12914
The impact of tax enforcement on corporate investment efficiency: evidence
from the tax administration information system
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  Authors: Liguang Zhang; Wanyi Chen, Liao Peng
  Abstract: Accounting & Finance, EarlyView.
  PubDate: 2022-02-01T12:48:55-08:00
  DOI: 10.1111/acfi.12921
What influences the implementation of IFRS for SMEs' The Brazilian
case
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  Authors: Flauzeliton José Aparecido Gonçalves; André Aroldo Freitas De Moura, Fabio Yoshio Suguri Motoki
  Abstract: Accounting & Finance, EarlyView.
  PubDate: 2022-02-01T04:23:35-08:00
  DOI: 10.1111/acfi.12917
The impact of cost stickiness on financial reporting: evidence from income
smoothing
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  Authors: Sven Hartlieb; Thomas R. Loy
  Abstract: Accounting & Finance, EarlyView.
  PubDate: 2022-01-30T12:00:00-08:00
  DOI: 10.1111/acfi.12910
Pandemic risk disclosure in integrated reports: after COVID‐19 is
hindsight 2020'
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  Authors: Roslyn Roberts; Daun Jang, Grace Mubako
  Abstract: Accounting & Finance, EarlyView.
  PubDate: 2022-01-30T03:28:50-08:00
  DOI: 10.1111/acfi.12925
Are investments in material corporate social responsibility issues a key
driver of financial performance'
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  Authors: Guillermo Badía; Fernando Gómez‐Bezares, Luis Ferruz
  Abstract: Accounting & Finance, EarlyView.
  PubDate: 2022-01-29T06:24:01-08:00
  DOI: 10.1111/acfi.12912
How well do analysts really understand asymmetric cost behaviour'
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  Authors: Minzhi Wu; Mark Wilson
  Abstract: Accounting & Finance, EarlyView.
  PubDate: 2022-01-22T05:29:21-08:00
  DOI: 10.1111/acfi.12911
Does IFRS and GRI adoption impact the understandability of corporate
reports by Chinese listed companies'
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  Authors: Yanqi Sun; Jenny Jing Wang, Kevin Tairan Huang
  Abstract: Accounting & Finance, EarlyView.
  PubDate: 2022-01-18T07:15:44-08:00
  DOI: 10.1111/acfi.12908
Do acquiring firms achieve their mergers and acquisitions objectives'
Evidence from Japan
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  Authors: Yoshiaki Amano
  Abstract: Accounting & Finance, EarlyView.
  PubDate: 2022-01-17T07:33:39-08:00
  DOI: 10.1111/acfi.12909
Proprietary costs and the choice of hard and soft greenhouse gas
emissions’ disclosure
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  Authors: Janice Hollindale; Pamela Kent, Xin Qu
  Abstract: Accounting & Finance, EarlyView.
  PubDate: 2022-01-05T08:30:29-08:00
  DOI: 10.1111/acfi.12906
Supply chain disclosure: stakeholder preferences versus current practice
in Australia
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  Authors: Lyndie Bayne; Juliana Ng, Marvin Wee
  Abstract: Accounting & Finance, EarlyView.
  PubDate: 2022-01-05T04:39:22-08:00
  DOI: 10.1111/acfi.12907
Board busyness and corporate payout: are all busy directors the same'
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  Authors: Bradley Benson; Travis Davidson, Hui James, Hongxia Wang
  Abstract: Accounting & Finance, EarlyView.
  PubDate: 2022-01-03T07:28:52-08:00
  DOI: 10.1111/acfi.12903
Signalling long‐term focus through textual emphasis on innovation: are
firms putting their money where their mouth is'
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  Authors: Luminita Enache; Hila Fogel‐Yaari, Heather Li
  Abstract: Accounting & Finance, EarlyView.
  PubDate: 2022-01-02T09:58:42-08:00
  DOI: 10.1111/acfi.12905
The impact of IFRS adoption on the value relevance of accounting
information in Saudi Arabia
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  Authors: Abdulrahman Alomair; Alan Farley, Helen Hong Yang
  Abstract: Accounting & Finance, EarlyView.
  PubDate: 2021-12-31T08:33:55-08:00
  DOI: 10.1111/acfi.12902
Attracting accounting and finance graduate talent – beyond the Big
Four
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  Authors: Denise Jackson; Julia Richardson, Grant Michelson, Rahat Munir
  Abstract: Accounting & Finance, EarlyView.
  PubDate: 2021-12-30T10:07:55-08:00
  DOI: 10.1111/acfi.12904
Have existing theories explained the accrual anomaly' An evaluation
based on the decomposition method
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  Authors: Zhi‐an Hu; Zhuo Huang, Dawei Lin, Zhimin Qiu
  Abstract: Accounting & Finance, EarlyView.
  PubDate: 2021-12-24T08:08:20-08:00
  DOI: 10.1111/acfi.12900
CEO inside debt holdings and trade credit
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  Authors: Mostafa Monzur Hasan; Ashrafee T. Hossain, Takdir Hossain
  Abstract: Accounting & Finance, EarlyView.
  PubDate: 2021-12-23T04:02:30-08:00
  DOI: 10.1111/acfi.12901
The impact of air pollution on financial reporting quality: evidence from
China
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  Authors: Nan Hu; Xingnan Xue, Ling Liu
  Abstract: Accounting & Finance, EarlyView.
  PubDate: 2021-12-20T07:52:58-08:00
  DOI: 10.1111/acfi.12898
Short‐selling pressure and year‐over‐year MD&A
modifications
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  Authors: Johan Maharjan; Seung Won Lee
  Abstract: Accounting & Finance, EarlyView.
  PubDate: 2021-12-18T01:43:06-08:00
  DOI: 10.1111/acfi.12895
An investigation of CEO characteristics on firm performance
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  Authors: Yun Shen; Damien Wallace, Krishna Reddy, Vikash Ramiah
  Abstract: Accounting & Finance, EarlyView.
  PubDate: 2021-12-15T09:10:24-08:00
  DOI: 10.1111/acfi.12896
Female executive leadership and corporate social responsibility
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  Authors: Soonchul Hyun; Jong Min Kim, Jeongsoo Han, Mark Anderson
  Abstract: Accounting & Finance, EarlyView.
  PubDate: 2021-12-11T07:53:41-08:00
  DOI: 10.1111/acfi.12894
Economic uncertainty and Australian stock returns
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  Authors: Xiaoyue Chen; Bin Li, Andrew C. Worthington
  Abstract: Accounting & Finance, EarlyView.
  PubDate: 2021-12-10T10:20:56-08:00
  DOI: 10.1111/acfi.12892
Does corruption shape firm centralisation' Evidence from
state‐owned enterprises in China
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  Authors: Dongmin Kong; Ling Zhu, Ni Qin
  Abstract: Accounting & Finance, EarlyView.
  PubDate: 2021-12-08T01:41:08-08:00
  DOI: 10.1111/acfi.12890