China Accounting and Finance Review: Volume 26 Issue 3 , Open Access

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Table of contents

Charting the financial odyssey: a literature review on history and evolution of investment strategies in the stock market (1900–2022)

Sharneet Singh Jagirdar, Pradeep Kumar Gupta

The present study reviews the literature on the history and evolution of investment strategies in the stock market for the period from 1900 to 2022. Conflicts and relationships…

Open Access.
2484

The relationship between the accounting standards and the global financial crisis: empirical analysis of mergers and acquisitions in banking industry

Ali İhsan Akgün

The purpose of this study is to focus on, namely, the international financial reporting standards (IFRS) or local generally accepted accounting principles (GAAP) effects of…

Open Access.
1446

The bright side of flight delay: How do flight delays affect auditing quality?

Silu Cheng, Wenyao Hu

This study explores how auditors' emotions, specifically negative moods triggered by flight delays, impact auditing quality.

Open Access.
1010

Insider ownership and default risk: What does the data reveal about Japanese firms?

Humaira Haque, Md. Nurul Kabir, Syeda Humayra Abedin, Mohammad Dulal Miah, Parmendra Sharma

The ownership structure in Japanese firms has experienced a significant change recently, fueled primarily by regulatory changes. This has important repercussions on corporate…

Open Access.
469

CEO individualism and corporate innovation

Fan Zhang

This paper aims to study the impact of CEOs' cultural background on corporate innovation. The paper constructs a measure of CEOs' cultural individualism based on their birthplaces…

Open Access.
578
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