Asia-pacific Journal Of Accounting & Economics

Asia-pacific Journal Of Accounting & Economics

亚太会计与经济学杂志

  • 4区 中科院分区
  • Q3 JCR分区

高引用文章

文章名称 引用次数
Is there an inverted U-shaped curve? Empirical analysis of the Environmental Kuznets Curve in Singapore 6
Internal control and corporate innovation: evidence from China* 6
Do auditors care about real earnings management in their audit fee decisions? 5
Eco-technology licensing by a foreign innovator and privatization policy in a polluting mixed duopoly 4
How does corporate social responsibility change capital structure? 4
Management characteristics and corporate investment efficiency 3
Managerial ability and stock price crash risk 3
The emergence of second-tier auditors in China: analysis of audit fee premium and audit quality* 3
Does access to capital affect cost stickiness? Evidence from China 3
Environment and economy in the modern agricultural development 3
Directors' and officers' liability insurance and the trade-off between real and accrual-based earnings management 2
Accrual reversals and audit fees: the role of abnormal audit fees 2
Perceived audit quality, state ownership, and stock price delay: evidence from China 2
Does market risk predict credit risk? An analysis of firm risk sensitivity, evidence from South Korea 2
Peer pressure, CSR spending, and long-term financial performance 2
Audit partner's length of audit experience and audit quality: evidence from Korea* 2
Value relevance of customer equity beyond financial statements: evidence from mobile telecom industry* 2
Did international production/distribution networks mitigate the effect of the global financial crisis? Evidence from Taiwan machinery industry 2
Applying an ontology-augmenting XBRL model to accounting information system for business integration 2
Dynamic impact of interest rate volatility and spillover effect of the US interest rate on banking sector development of Turkey: empirical evidence from cointegration and causality analysis* 2
Value-relevance of the regulatory non-GAAP adjustments in the Korean banking industry 2
The dividend payout policy and R&D for loss firms: evidence from South Korea 1
Moderated mediation effects of corporate social responsibility performance on tax avoidance: evidence from China 1
The fair value of investment property and stock price crash risk 1
Corporate bond ratings, underwriters' reputation and cost of bonds 1
Top management team demography, investor sentiment, and the investment levels of listed companies 1
Earnings management by controlling shareholders who plan for stock gifts: Korean evidence 1
Classification shifting within non-recurring items* 1
Intellectual property protection and creative enterprises? investment efficiency: alleviating financing constraints or inhibiting agency problem? 1
The openness of China?s insurance industry and the efficiency of domestic vs. foreign life insurers* 1
Corruption and business cycle volatility: a corporate governance perspective 1
Client importance and audit quality: evidence from China 1
Effects of borrowing costs, firm size, and characteristics of board of directors on earnings management types: a study at Borsa Istanbul 1
Is the asymmetric cost behavior affected by competition factors? 1
The economic effects of IFRS adoption in Korea 1
Accounting analyses of momentum and contrarian strategies in emerging markets* 1
The consequences of private relationship between audit partners and their clients* 0
Earnings management of Chinese central state-owned enterprises ? the effects of state level incentives* 0
The effect of accounting information quality and competition on investment inefficiency: evidence from Korea* 0
Do Chinese listed firms actively alter the design of pay-performance sensitivity following financial restatement?* 0
Religious social norms and CSR deficiency disclosure* 0
Validity of F-H hypothesis in small isolated island economy: an application of the combined cointegration approach* 0
The impact of IFRS adoption on management of bad debt expense and real operational activities: evidence from South Korea* 0
Solving the tax evasion problem by co-opting the public: the Korean cash receipts system* 0
The impacts of accrual-based and real earnings management on executive compensation: evidence from Chinese public firms in the private sector 0
Experimental tests of the salience theory: disaggregated income statements under two economic states 0
Perverse market rewards for meeting or beating earnings expectations 0
Do Big 4 firms benefit or suffer losses when another Big 4 firm fails to detect fraud? 0
Political connections buffer and local environmental performance deterioration: evidence from spring model and empirical data in China 0
Rules of origin and uncertain compliance cost 0