China Accounting and Finance Review , Open Access

Analysts’ long-term growth forecasts and the post-earnings-announcement drift

Shuoyuan He

This study examines the relation between the presence of analysts’ long-term growth (LTG) forecasts and the post-earnings-announcement drift (PEAD).

Human resource heterogeneity, hold-up and firm cash holdings

Tingting Huang, Yilin Pan, Kai Zhu, Xinyuan Chen

This paper aims to study the impact of human resource heterogeneity on firms’ cash-holding policies.

Government subsidization and corporate product strategies: evidence from Chinese exporters

Xiaodong Lu, Jingjun Liu, Janus Jian Zhang

This study aims to take advantage of exporters’ product codes and examine the effects of government subsidization on corporate product strategies by focusing on the…

Stock liquidity and the accrual anomaly

Zhuo (June) Cheng, Jing (Bob) Fang

This study examines the effect of stock liquidity on the magnitude of the accrual anomaly.

Do bankrupt firms recognize publicly available bad news in a timely fashion?

Mariem Khalifa, Samir Trabelsi

The purpose of this paper is to examine whether managers of bankrupt firms are more or less conditionally conservative in their financial reporting relative to…

Does the market reward meeting or beating analyst earnings forecasts? Empirical evidence from China

Guqiang Luo, Kun Tracy Wang, Yue Wu

Using a sample of 9,898 firm-year observations from 1,821 unique Chinese listed firms over the period from 2004 to 2019, this study aims to investigate whether the market…

Pro forma modeling of cryptocurrency returns, volatilities, linkages and portfolio characteristics

Rama K. Malladi

Critics say cryptocurrencies are hard to predict, lack both economic value and accounting standards, while supporters argue they are revolutionary financial technology and…

Do boards practice what they preach on nonfinancial disclosure? Evidence from China on corporate water information disclosures

Chengyun Liu, Kun Su, Miaomiao Zhang

This study aims to examine whether and how gender diversity on corporate boards is associated with voluntary nonfinancial disclosures, particularly water disclosures.

Political connections, business strategy and tax aggressiveness: evidence from China

Hong Fan, Liqiang Chen

The purpose of this paper is to investigate the effects of political connections on the association between firms' business strategy and their tax aggressiveness in an…

A self-interested gesture? Corporate charitable giving in response to government fiscal pressure

Shengfeng Lu, Sixia Chen, Yongtao Cang, Ziyao San

This study examines whether and how government fiscal pressure influences corporate charitable giving (CCG).

Public governance and tunneling: evidence from a quasi-experiment in China

Xiaofang Ma, Wenming Wang, Gaoguang Zhou, Jun Chen

This study aims to take advantage of the unprecedented anti-corruption campaign launched in China in December 2012 and examine the effect of improved public governance on…

CEO power and CSR: the moderating role of CEO characteristics

Hsuan-Lien Chu, Nai-Yng Liu, She-Chih Chiu

The purpose of this study is to examine the moderating role of the characteristics of the chief executive officer (CEO) on the association between CEO power and corporate…