Pacific Accounting Review: Volume 35 Issue 4

Guest editorial: The ever-changing market in China

Fang Hu, Lin Liao, Weiqiang Tan, Daifei (Troy) Yao

Peers’ media coverage releases and investor heterogeneity

Jiaxin Duan, Yixin (Lucy) Wei, Lei Lu

This study aims to examine the behaviour of institutional and retail investors in response to news about industry leaders (peer firms) and to determine its impact on the stock…

Mandatory carbon reporting, voluntary carbon disclosure and ESG performance

Yan Jiang, Qingliang Tang

This study aims to examine the impact of mandatory adoption of The Act 2013 in UK on voluntary carbon disclosure. Mandatory adoption of The Act 2013 in UK is a compelling setting…

Do auditors respond when listed firms pledge shares? Evidence from China

Kitty Mo Kong, Hedy Jiaying Huang

This paper investigates whether the audit fees of Chinese listed firms are associated with the share pledging practice of the firm’s controlling shareholders.

Auditors’ response to earnings management after split-share structure reform in China

Alfred Bu, Masoud Azizkhani, Alicia Jiang

This study aims to investigate whether and how auditors responded to the documented increases in earnings management after split-share structure reform (SSSR) in China, as…

Drivers of China’s outward foreign direct investment: a comprehensive panel data analysis

Tong Tong, Tarlok Singh, Bin Li, Lewis Liu

This paper aims to investigate the primary motivations for China’s outward foreign direct investment (ODI) decisions.

Stock price crashes in China: an artificial neural network approach

Le Wang, Liping Zou, Ji Wu

This paper aims to use artificial neural network (ANN) methods to predict stock price crashes in the Chinese equity market.

The impact of directors’ and officers’ liability insurance on firm’s investment efficiency: evidence from China

Weiping Li, Huirong Li, Xuan Sean Sun, Tairan Kevin Huang

The purpose of this paper is to examine the impact of directors’ and officers’ liability insurance (D&O insurance hereafter) on corporate governance and firm performance, with a…