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Macroeconomic risk awareness and investor response: Evidence from Chinese listed firm
Author: Wang, Jianling; Fu, Xingqi; Dong, Chunhui
Journal: JOURNAL OF ACCOUNTING AND PUBLIC POLICY. 2026; Vol. 57, Issue , pp. -. DOI: 10.1016/j.jaccpubpol.2026.107430
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The shadows of politicians with prior CEO experience: Evidence from corporate investment efficiency in Chin
Author: Huang, Yibo; Jiang, Yan; Wang, Jiaxin
Journal: JOURNAL OF ACCOUNTING AND PUBLIC POLICY. 2026; Vol. 56, Issue , pp. -. DOI: 10.1016/j.jaccpubpol.2026.107420
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Do tainted independent directors affect financial restatement? Evidence from Chin
Author: Zeng, Quan; Zhang, Qi; Du, Xingqiang; Chang, Yingying
Journal: JOURNAL OF ACCOUNTING AND PUBLIC POLICY. 2026; Vol. 56, Issue , pp. -. DOI: 10.1016/j.jaccpubpol.2025.107397
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Accounting standard-induced regulatory capital management: evidence from the new lease accounting standard ASC 84
Author: Anani, Makafui; Fan, Yangyang; Su, Lixin (Nancy)
Journal: JOURNAL OF ACCOUNTING AND PUBLIC POLICY. 2026; Vol. 56, Issue , pp. -. DOI: 10.1016/j.jaccpubpol.2026.107404
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Is risk disclosure in banks' pillar 3 reporting informative? Analyzing tone consistency with annual report
Author: D'Arcy, Anne; Dong, Minyue; Rockinger, Michael; Yuan, Huajuan
Journal: JOURNAL OF ACCOUNTING AND PUBLIC POLICY. 2026; Vol. 56, Issue , pp. -. DOI: 10.1016/j.jaccpubpol.2025.107395
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Do regulators' random inspections have teeth? Evidence from the valuation of corporate cash holding
Author: Guo, Shijun; Lobo, Gerald J.; Qiu, Yue; Zhang, Joseph H
Journal: JOURNAL OF ACCOUNTING AND PUBLIC POLICY. 2026; Vol. 56, Issue , pp. -. DOI: 10.1016/j.jaccpubpol.2026.107419
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SEC-influential politicians and perceived crash ris
Author: Jiang, Xuejun; Lu, Louise Yi; Yu, Yangxin
Journal: JOURNAL OF ACCOUNTING AND PUBLIC POLICY. 2026; Vol. 55, Issue , pp. -. DOI: 10.1016/j.jaccpubpol.2025.107400
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Tunneling and dividend payouts: A tale of agency conflicts in Chin
Author: Zeng, Sipeng; Qu, Zhi; Zhou, Kuo
Journal: JOURNAL OF ACCOUNTING AND PUBLIC POLICY. 2026; Vol. 55, Issue , pp. -. DOI: 10.1016/j.jaccpubpol.2025.107401