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Asia-Pacific Journal of Accounting & Economics最新文献

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Infection externalities and social welfare 感染的外部效应和社会福利
IF 1.1 4区 经济学
Asia-Pacific Journal of Accounting & Economics Pub Date : 2024-09-13 DOI: 10.1080/16081625.2024.2396311
Jiancai Pi, Ping Xu
{"title":"Infection externalities and social welfare","authors":"Jiancai Pi, Ping Xu","doi":"10.1080/16081625.2024.2396311","DOIUrl":"https://doi.org/10.1080/16081625.2024.2396311","url":null,"abstract":"This paper investigates the effects of infection externalities on social welfare through constructing several general equilibrium models. The main findings are as follows. When the government incre...","PeriodicalId":45890,"journal":{"name":"Asia-Pacific Journal of Accounting & Economics","volume":null,"pages":null},"PeriodicalIF":1.1,"publicationDate":"2024-09-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142256288","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The moderating role of corporate governance mechanism on the relationship between product market competition and earnings management: evidence from Bangladesh 公司治理机制对产品市场竞争与收益管理之间关系的调节作用：来自孟加拉国的证据
IF 1.1 4区 经济学
Asia-Pacific Journal of Accounting & Economics Pub Date : 2024-09-03 DOI: 10.1080/16081625.2024.2396310
Zuoping Xiao, Mohammad Helal Uddin
{"title":"The moderating role of corporate governance mechanism on the relationship between product market competition and earnings management: evidence from Bangladesh","authors":"Zuoping Xiao, Mohammad Helal Uddin","doi":"10.1080/16081625.2024.2396310","DOIUrl":"https://doi.org/10.1080/16081625.2024.2396310","url":null,"abstract":"This article evaluates the moderating effects of corporate governance mechanisms on the relationship between earnings management and product market competition. Market concentration, as measured by...","PeriodicalId":45890,"journal":{"name":"Asia-Pacific Journal of Accounting & Economics","volume":null,"pages":null},"PeriodicalIF":1.1,"publicationDate":"2024-09-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142256289","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
What effect does the mandatory adoption of IFRS have on the decision to withdraw an IPO? 强制采用《国际财务报告准则》对撤回首次公开募股的决定有何影响？
IF 1.1 4区 经济学
Asia-Pacific Journal of Accounting & Economics Pub Date : 2024-08-13 DOI: 10.1080/16081625.2024.2387577
Manal Alidarous
{"title":"What effect does the mandatory adoption of IFRS have on the decision to withdraw an IPO?","authors":"Manal Alidarous","doi":"10.1080/16081625.2024.2387577","DOIUrl":"https://doi.org/10.1080/16081625.2024.2387577","url":null,"abstract":"This article fills a gap in accounting disclosure discipline and Initial Public Offerings (IPOs) withdrawal research by examining how mandating IFRS affects IPO withdrawal. This study is the first ...","PeriodicalId":45890,"journal":{"name":"Asia-Pacific Journal of Accounting & Economics","volume":null,"pages":null},"PeriodicalIF":1.1,"publicationDate":"2024-08-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142227674","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Risk-taking incentives and CEOs’ cost-management strategy: evidence from cost-stickiness 风险承担激励与首席执行官的成本管理策略：来自成本粘性的证据
IF 1.1 4区 经济学
Asia-Pacific Journal of Accounting & Economics Pub Date : 2024-06-28 DOI: 10.1080/16081625.2024.2371296
Heung-Jae Jeon, Kyeongheum Ra
{"title":"Risk-taking incentives and CEOs’ cost-management strategy: evidence from cost-stickiness","authors":"Heung-Jae Jeon, Kyeongheum Ra","doi":"10.1080/16081625.2024.2371296","DOIUrl":"https://doi.org/10.1080/16081625.2024.2371296","url":null,"abstract":"This research investigates the effect of CEO risk-taking incentives on cost stickiness. By analyzing a comprehensive dataset comprising U.S. public firms from 1993 to 2020, we uncover that higher C...","PeriodicalId":45890,"journal":{"name":"Asia-Pacific Journal of Accounting & Economics","volume":null,"pages":null},"PeriodicalIF":1.1,"publicationDate":"2024-06-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141614255","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Can a not-for-profit minority institutional investor affect corporate tax avoidance? Evidence from China 非营利少数机构投资者能否影响企业避税？来自中国的证据
IF 1.1 4区 经济学
Asia-Pacific Journal of Accounting & Economics Pub Date : 2024-05-27 DOI: 10.1080/16081625.2024.2358077
Wen Wen, Fei Qiao, Jingli Feng, Huijie Hu
{"title":"Can a not-for-profit minority institutional investor affect corporate tax avoidance? Evidence from China","authors":"Wen Wen, Fei Qiao, Jingli Feng, Huijie Hu","doi":"10.1080/16081625.2024.2358077","DOIUrl":"https://doi.org/10.1080/16081625.2024.2358077","url":null,"abstract":"We investigate the impact of the China Securities Investor Service Center (CSISC), a not-for-profit minority institutional investor, on corporate tax avoidance. Employing a difference-in-difference...","PeriodicalId":45890,"journal":{"name":"Asia-Pacific Journal of Accounting & Economics","volume":null,"pages":null},"PeriodicalIF":1.1,"publicationDate":"2024-05-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141508952","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Overseas-Returned Executives, R&D and Innovation 海外归国高管、研发与创新
IF 1.1 4区 经济学
Asia-Pacific Journal of Accounting & Economics Pub Date : 2024-04-21 DOI: 10.1080/16081625.2024.2339330
Ping Fu, Cui Zhang, Xiaojun Zhong
{"title":"Overseas-Returned Executives, R&D and Innovation","authors":"Ping Fu, Cui Zhang, Xiaojun Zhong","doi":"10.1080/16081625.2024.2339330","DOIUrl":"https://doi.org/10.1080/16081625.2024.2339330","url":null,"abstract":"Hiring overseas-returned executives is increasingly regarded by researchers and society as an important business strategy. This paper investigates the effects of overseas-returned executives in the...","PeriodicalId":45890,"journal":{"name":"Asia-Pacific Journal of Accounting & Economics","volume":null,"pages":null},"PeriodicalIF":1.1,"publicationDate":"2024-04-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140636446","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Trust in the government and regulation: do they play a part in CSR decoupling-tax relationship? 对政府的信任和监管：它们在企业社会责任与税收的脱钩关系中起作用吗？
IF 1.1 4区 经济学
Asia-Pacific Journal of Accounting & Economics Pub Date : 2024-04-17 DOI: 10.1080/16081625.2024.2342371
Noorsakinah Abdul Wahab, Mohd Zulkhairi Mustapha, Nurliana Md Rahin
{"title":"Trust in the government and regulation: do they play a part in CSR decoupling-tax relationship?","authors":"Noorsakinah Abdul Wahab, Mohd Zulkhairi Mustapha, Nurliana Md Rahin","doi":"10.1080/16081625.2024.2342371","DOIUrl":"https://doi.org/10.1080/16081625.2024.2342371","url":null,"abstract":"This paper investigates if trust in the government and regulation influence the relationship between Corporate Social Responsibility (CSR) decoupling and tax avoidance. Malaysia is deliberately exa...","PeriodicalId":45890,"journal":{"name":"Asia-Pacific Journal of Accounting & Economics","volume":null,"pages":null},"PeriodicalIF":1.1,"publicationDate":"2024-04-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140614847","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
On the effects of crude oil demand and supply shocks on Korea’s bilateral trade balance: are the effects asymmetry? 原油供需冲击对韩国双边贸易平衡的影响：影响是否不对称？
IF 1.1 4区 经济学
Asia-Pacific Journal of Accounting & Economics Pub Date : 2024-04-16 DOI: 10.1080/16081625.2024.2342374
Jungho Baek
{"title":"On the effects of crude oil demand and supply shocks on Korea’s bilateral trade balance: are the effects asymmetry?","authors":"Jungho Baek","doi":"10.1080/16081625.2024.2342374","DOIUrl":"https://doi.org/10.1080/16081625.2024.2342374","url":null,"abstract":"The contribution of the present article is to find any indication of whether three components of oil shocks – oil supply shocks, aggregate demand shocks, and oil-specific demand shocks – asymmetric...","PeriodicalId":45890,"journal":{"name":"Asia-Pacific Journal of Accounting & Economics","volume":null,"pages":null},"PeriodicalIF":1.1,"publicationDate":"2024-04-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140592939","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Collusion, shading, internal and external auditing in the simple hierarchical agency 简单层级机构中的串通、阴影、内部和外部审计
IF 1.1 4区 经济学
Asia-Pacific Journal of Accounting & Economics Pub Date : 2024-04-16 DOI: 10.1080/16081625.2024.2342375
Yutaka Suzuki
{"title":"Collusion, shading, internal and external auditing in the simple hierarchical agency","authors":"Yutaka Suzuki","doi":"10.1080/16081625.2024.2342375","DOIUrl":"https://doi.org/10.1080/16081625.2024.2342375","url":null,"abstract":"This paper introduces a model combining “shading” from behavioral contract theory and collusion in hierarchical organizations to analyze optimal auditing strategies. It investigates whether interna...","PeriodicalId":45890,"journal":{"name":"Asia-Pacific Journal of Accounting & Economics","volume":null,"pages":null},"PeriodicalIF":1.1,"publicationDate":"2024-04-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140592612","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Trade credit and firm value in business groups: evidence from Korea 企业集团的贸易信贷和公司价值：韩国的证据
IF 1.1 4区 经济学
Asia-Pacific Journal of Accounting & Economics Pub Date : 2024-04-10 DOI: 10.1080/16081625.2024.2336133
Woo Sung Kim, Sang Hoon Lee, Keun Jung Lee, Kunsu Park
{"title":"Trade credit and firm value in business groups: evidence from Korea","authors":"Woo Sung Kim, Sang Hoon Lee, Keun Jung Lee, Kunsu Park","doi":"10.1080/16081625.2024.2336133","DOIUrl":"https://doi.org/10.1080/16081625.2024.2336133","url":null,"abstract":"This study examines the relation between trade credit and firm value in the context of business groups (i.e. chaebols). We find that the use of accounts receivably negatively influences firm value,...","PeriodicalId":45890,"journal":{"name":"Asia-Pacific Journal of Accounting & Economics","volume":null,"pages":null},"PeriodicalIF":1.1,"publicationDate":"2024-04-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140592844","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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