China Finance Review International: Volume 12 Issue 1

Financial statement analysis: a review and current issues

Andrew B. Jackson

The literature on financial statement analysis attempts to improve fundamental analysis and to identify market inefficiencies with respect to financial statement information.

Cryptocurrencies and portfolio diversification in an emerging market

Lehlohonolo Letho, Grieve Chelwa, Abdul Latif Alhassan

This paper examines the effect of cryptocurrencies on the portfolio risk-adjusted returns of traditional and alternative investments within an emerging market economy.

Cryptocurrency as a safe haven for investment portfolios amid COVID-19 panic cases of Bitcoin, Ethereum and Litecoin

Mutaju Isaack Marobhe

This article examines the susceptibility of cryptocurrencies to coronavirus disease 2019 (COVID-19) induced panic in comparison with major stock indices.

Last hour momentum in the Chinese stock market

Lu Yang

To capture the last hour momentum over the intraday session, the authors develop a trading strategy for the exchange-traded fund (ETF) that is effective because of the T+0 trading…

Are corporate social responsibility reports informative? Evidence from textual analysis of banks in China

Jerry C. Ho, Ting-Hsuan Chen, Jia-Jin Wu

The authors investigate the association of the constructed corporate social responsibility (CSR) measures with the banks’ profitability, social contributions and CSR spending as…

Corporate bond spreads and understated pension liabilities

Huan Yang, Jun Cai

The question is whether debt market investors see through managers' attempts to hide their pension obligations. The authors establish a robust relation between understated pension…

Dual and single hedging strategy: a novel comparison from the direct and cross hedging perspective

Yun Feng, Yan Cui

The purpose of this paper is to deeply study and compare the dual and single hedging strategy, from the direct and cross hedging perspective.

China's outward foreign direct investment and bilateral export sophistication: a cross countries panel data analysis

Faheem Ur Rehman, Abul Ala Noman

China's outward foreign direct investment (OFDI) has risen remarkably over the past two decades. Does such increase affect the sophistication of Chinese exports, is a significant…