Asia-Pacific Journal of Accounting & Economics

Validity of F-H hypothesis in small isolated island economy: an application of the combined cointegration approach*

Audit partner’s length of audit experience and audit quality: evidence from Korea*

The fair value of investment property and stock price crash risk

International investment with exchange rate risk

Impact of economic policy uncertainty on cash holdings: firm-level evidence from an emerging market

Audit pricing of hard-to-read annual reports

The relationship between earnings round up/down and global financial crisis: evidence from BRICS markets

Value-relevance of the regulatory non-GAAP adjustments in the Korean banking industry

Corporate environmentalism in a managerial delegation and abatement subsidy policy

Intellectual property protection and creative enterprises’ investment efficiency: alleviating financing constraints or inhibiting agency problem?

The impact of cross-listing on earnings management and its economic consequence: evidence from China

The emergence of second-tier auditors in China: analysis of audit fee premium and audit quality*

Corporate social responsibility learning in mergers and acquisitions

The dividend payout policy and R&D for loss firms: evidence from South Korea

Value relevance of customer equity beyond financial statements: evidence from mobile telecom industry*

Parent–subsidiary geographic dispersion and earnings management

The effect of management style on financial statement comparability: evidence from Korean business groups

News media sentiment and asset prices in Korea: text-mining approach

Moderated mediation effects of corporate social responsibility performance on tax avoidance: evidence from China

Corporate cash hoarding and corporate governance mechanisms : evidence from Borsa Istanbul

Discretionary income smoothing and crash risk: evidence from China

Taxing mobile capital in free trade zones to the detriment of workers*

Classification shifting within non-recurring items*

The role of macroeconomic constraints on cash conversion cycle: evidence from the Turkish manufacturing sector

Business social norms from overseas and corporate social responsibility performance: evidence from China

The impact of leverage and overinvestment on project financing: evidence from South Korea

Which is better, selective disclosure or fair disclosure? The effects of information asymmetry and incentive misalignment

S1 accounting extension students: love of money, gender, ethical perception, and religiosity

The consequences of private relationship between audit partners and their clients*

The information content of management sales forecasts

Do local leads deliver contracting benefits? Evidence from emerging market syndicated loans*

Do large shareholders separate the roles of CEO and board chairman for expropriations? Evidence from pyramidal business groups in China

Measuring technical and allocative efficiencies of public accounting firms in Taiwan

Assessing investors’ earnings expectations: the contextual usefulness of composite forecasts

Employee tenure and earnings management through real activities manipulation

Earnings management of Chinese central state-owned enterprises – the effects of state level incentives*

The effect of major customer type on corporate capital structure

Managerial overconfidence and firm profitability

Can tax enforcement affect misstatements? From the perspective of tax account and non-tax account misstatements

Industrial policy, corporate strategic differences, and debt financing cost

Debt covenants and analysts’ information environment

Fixed salary or incentive contract? The effect of stickiness of compensation contracts

The synergistic effect of direct and indirect methods in fundamental analysis: Evidence from Japan

Sector heterogeneity and wage inequality

The impact of IFRS adoption on management of bad debt expense and real operational activities: evidence from South Korea*

The nature and implications of acquisition goodwill*

CEOs raising daughters and female executives