China Accounting and Finance Review: Volume 25 Issue 2 , Open Access

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 emerging…

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

Rama K. Malladi

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

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 rewards…

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).

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.