China Accounting and Finance Review: Volume 24 Issue 1 , Open Access
Table of contents
Bond market information disclosure and industry spillover effect
Xiaochen Zhang, Huifang YinThe aim of this paper is to examine the effect of information disclosure by unlisted bond issuers on the stock price informativeness of listed firms in the same industry.
Why do firms purchase directors' and officers' liability insurance? – perspective from economic policy uncertainty
Haiyan Jiang, Jing Jia, Yuanyuan HuThis study aims to investigate whether firms purchase directors' and officers' liability (D&O) insurance when the country-level economic policy uncertainty (EPU) is high.
Managerial ability and tax aggressiveness
Bill B. Francis, Xian Sun, Chia-Hsiang Weng, Qiang WuThe aim of this paper is to examine how managerial ability affects corporate tax aggressiveness.
Executive alumni and corporate social responsibility in China
Yuanyuan Hu, Jiali FangThis study investigates whether corporate executives, who are university alumni, influence each other's firm corporate social responsibility (CSR) performance.
Analysts’ foreign ancestral origins and firms’ information environment
Kun Tracy Wang, Guqiang Luo, Li YuThe purpose of this study is to examine whether and how analysts’ foreign ancestral origins would have an effect on analysts’ earning forecasts in particular and ultimately on…
ISSN:
1029-807Xe-ISSN:
2307-3055Online date, start – end:
2022Journal’s owner:
The Hong Kong Polytechnic University (PolyU)Open Access:
open accessEditor:
- Prof. Qiang Wu