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Grabbing hand or financial constraint mitigation effect? A reexamination of the relationship between institutional development and cash holdings
Author: Zhang, Xiang; Zhang, Zongyi; Zhou, Han
Journal: ACCOUNTING AND FINANCE. 2023; Vol. 63, Issue 1, pp. 631-655. DOI: 10.1111/acfi.12928
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Reverse innovation and firm value in emerging markets: Evidence from China
Author: Hou, Fangfang; Li, Congshan
Journal: ACCOUNTING AND FINANCE. 2023; Vol. 63, Issue 1, pp. 161-198. DOI: 10.1111/acfi.12954
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How does mandatory CSR reporting affect supply chain? A new perspective from suppliers
Author: Zhong, Qinlin; Jiang, Fuxiu; Li, Dan; Yuan, Chun
Journal: ACCOUNTING AND FINANCE. 2023; Vol. 63, Issue 1, pp. 199-227. DOI: 10.1111/acfi.12971
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Does common auditor have an impact on corporate tax avoidance? An investigation from the supply chain perspective
Author: Hu, Zhiying; Yang, Haiyan; Zhang, Yuyu; Wang, Jenny Jing
Journal: ACCOUNTING AND FINANCE. 2023; Vol. 63, Issue 1, pp. 575-629. DOI: 10.1111/acfi.12983
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Institutional and individual investors' short-term reactions to the COVID-19 crisis in China
Author: Liu, Siyi; Liu, Xin; Zhang, Chuancai; Zhang, Lingli
Journal: ACCOUNTING AND FINANCE. 2023; Vol. , Issue , pp. -. DOI: 10.1111/acfi.13095
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Forecasting models for the Chinese macroeconomy in a data-rich environment: Evidence from large dimensional approximate factor models with mixed-frequency data
Author: Zhang, Qin; Ni, He; Xu, Hao
Journal: ACCOUNTING AND FINANCE. 2023; Vol. 63, Issue 1, pp. 719-767. DOI: 10.1111/acfi.13003
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Do foreign institutional investors monitor opportunistic managerial behaviour? Evidence from real earnings management
Author: Gu, Xiaolong; An, Zhe; Chen, Chen; Li, Donghui
Journal: ACCOUNTING AND FINANCE. 2023; Vol. 63, Issue 1, pp. 317-351. DOI: 10.1111/acfi.13015
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Timing the factor zoo via deep learning: Evidence from China
Author: Ma, Tian; Liao, Cunfei; Jiang, Fuwei
Journal: ACCOUNTING AND FINANCE. 2023; Vol. 63, Issue 1, pp. 485-505. DOI: 10.1111/acfi.13033
