China Accounting and Finance Review: Volume 26 Issue 1 , Open Access

A systematic literature review on the determinants of cryptocurrency pricing

Sanshao Peng, Catherine Prentice, Syed Shams, Tapan Sarker

Given the cryptocurrency market boom in recent years, this study aims to identify the factors influencing cryptocurrency pricing and the major gaps for future research.

Surviving beyond expiry: a systematic literature review of zombie firms

Arjun Pratap Upadhyay, Pankaj Kumar Baag

This paper reviews the literature on zombie firms to provide a holistic view by delineating their formation, impact, widespread nature, prevention and policy implications.

Do anti-takeover provisions restrain IPO underpricing? An analysis from the perspective of information asymmetry

Kejing Chen, Xiaolin Li, Qingqing Wan, Jing Ye, Mo Yang

Based on the textual-analyzed data covering 2148 IPO firms in China’s stock market during the 2007–2018 period, the authors’ purpose is to examine the influence of anti-takeover…

Loan loss provisions and income smoothing in banks: the role of trade openness and IFRS in BRICS

Sarit Biswas, Sharad Nath Bhattacharya, Justin Y. Jin, Mousumi Bhattacharya, Pradip H. Sadarangani

This paper empirically investigates whether trade openness (TO) in Brazil, Russia, India, China and South Africa (BRICS) countries affects how banks might employ loan loss…

Independent directors’ status and R&D: a study based on Chinese cultural background

Shangkun Liang, Rong Fu, Yanfeng Jiang

Independent directors are important corporate decision participants and makers. Based on the Chinese cultural background, this paper interprets the listing order of independent…