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Top-down monitoring and investment efficiency in state-owned enterprises: evidence from a quasi-natural experimen
Author: Zhang, Ruiyao; Xu, Xiaowei; Lin, Bingxuan
Journal: CHINA JOURNAL OF ACCOUNTING RESEARCH. 2026; Vol. 19, Issue 3, pp. -. DOI: 10.1016/j.cjar.2026.100489
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How does the U.S. Entity List affect the narrative information disclosure strategies of Chinese firms
Author: Lin, Jiaxin; Zhao, Yan
Journal: CHINA JOURNAL OF ACCOUNTING RESEARCH. 2026; Vol. 19, Issue 3, pp. -. DOI: 10.1016/j.cjar.2026.100477
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The political economy of mandatory disclosure: a literature revie
Author: Liang, Hao; Zhang, Hanyu
Journal: CHINA JOURNAL OF ACCOUNTING RESEARCH. 2026; Vol. 19, Issue 2, pp. -. DOI: 10.1016/j.cjar.2026.100486
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The smart manufacturing revolution: how industrial robotics reshape supplier network
Author: Li, Weiping; Lian, Ziying; Liu, Min; Wu, Ang
Journal: CHINA JOURNAL OF ACCOUNTING RESEARCH. 2026; Vol. 19, Issue 2, pp. -. DOI: 10.1016/j.cjar.2026.100468
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Corporate culture and supply chain resilienc
Author: Feng, Fan; Luo, Zhiyu; Peng, Jiaxu
Journal: CHINA JOURNAL OF ACCOUNTING RESEARCH. 2026; Vol. 19, Issue 2, pp. -. DOI: 10.1016/j.cjar.2026.100469
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Putting firms in the spotlight: does the mismatch between words and actions or suspicions of greenwashing drive stock risk premiums
Author: Bai, Xiaoying; Wu, Zhongqi; Yu, Minggui
Journal: CHINA JOURNAL OF ACCOUNTING RESEARCH. 2026; Vol. 19, Issue 2, pp. -. DOI: 10.1016/j.cjar.2025.100464
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Can digital innovation be a new driver of corporate sustainability
Author: Tan, Qingmei; Cui, Yiheng
Journal: CHINA JOURNAL OF ACCOUNTING RESEARCH. 2026; Vol. 19, Issue 2, pp. -. DOI: 10.1016/j.cjar.2025.100466
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Sustained learning and corporate ESG practices: evidence from returnee CEOs in Chin
Author: Liang, Juan; Shan, Liwei; Tsang, Albert; Zhang, Xiaoxue
Journal: CHINA JOURNAL OF ACCOUNTING RESEARCH. 2026; Vol. 19, Issue 1, pp. -. DOI: 10.1016/j.cjar.2025.100467
