China Accounting and Finance Review: Volume 24 Issue 3 , Open Access

Subject:

Table of contents

Does the order of claims to assets on the balance sheet reflect equity risk?

Cathy Zishang Liu, Xiaoyan Sharon Hu, Kenneth J. Reichelt

This paper empirically examines whether the order of liability and preferred stock accounts presented on the balance sheet is consistent with how the stock market values their…

1134

Ownership, capital structure and operating loss of acquiring firms

Shuangrui Fan, Cong Wang

The article aims to investigate the effects of ownership and capital structure on postacquisition operating performance.

1334

Bankruptcy courts and the marketization of bond issuance

Xinyi Huang, Fei Teng, Yu Xin, Liping Xu

This paper aims to study the effect of the establishment of bankruptcy courts on bond issuance market. This paper helps to predict that the introduction of bankruptcy courts in…

1301

COVID-19 and CSR disclosure: evidence from New Zealand

Stephen Bahadar, Rashid Zaman

Stakeholders' uncertainty about firms' value drives their urge to get information, as well as managerial disclosure choices. In this study, the authors examine whether and how an…

2637

Local public health officials and COVID-19: evidence from China

John Xuefeng Jiang, Maobin Wang

Did Chinese cities whose public health departments are headed by medical professionals fare better in fighting coronavirus disease 2019 (COVID-19)?

Cover of China Accounting and Finance Review

ISSN:

1029-807X

e-ISSN:

2307-3055

Online date, start – end:

2022

Journal’s owner:

The Hong Kong Polytechnic University (PolyU)

Open Access:

open access

Editor:

  • Prof. Qiang Wu