China Accounting and Finance Review: Volume 24 Issue 1 , Open Access

Bond market information disclosure and industry spillover effect

Xiaochen Zhang, Huifang Yin

The aim of this paper is to examine the effect of information disclosure by unlisted bond issuers on the stock price informativeness of listed firms in the same industry.

Why do firms purchase directors' and officers' liability insurance? – perspective from economic policy uncertainty

Haiyan Jiang, Jing Jia, Yuanyuan Hu

This study aims to investigate whether firms purchase directors' and officers' liability (D&O) insurance when the country-level economic policy uncertainty (EPU) is high.

Managerial ability and tax aggressiveness

Bill B. Francis, Xian Sun, Chia-Hsiang Weng, Qiang Wu

The aim of this paper is to examine how managerial ability affects corporate tax aggressiveness.

Executive alumni and corporate social responsibility in China

Yuanyuan Hu, Jiali Fang

This study investigates whether corporate executives, who are university alumni, influence each other's firm corporate social responsibility (CSR) performance.

Analysts’ foreign ancestral origins and firms’ information environment

Kun Tracy Wang, Guqiang Luo, Li Yu

The purpose of this study is to examine whether and how analysts’ foreign ancestral origins would have an effect on analysts’ earning forecasts in particular and ultimately on…