Asia-pacific Journal Of Accounting & Economics is an international academic platform dedicated to publishing high-quality research in the fields of economics and accounting. This journal encourages scholars to contribute to theoretical development and empirical analysis, covering a wide range of topics in accounting and economics. The international nature of the journal means that it welcomes submissions from scholars around the world, especially those who can provide unique insights into accounting and economic issues in the Asia Pacific region and even globally.These studies may include in-depth exploration of accounting standards, audit practices, corporate governance, financial reporting, tax policies, economic policies, market efficiency, as well as macroeconomic and microeconomic issues. Special emphasis is placed on adopting rigorous research methods, whether it is quantitative analysis, case studies, or theoretical modeling, all aimed at enhancing the quality and impact of academic research. The journal encourages innovative research perspectives and methods to promote a deeper understanding of accounting and economic phenomena.
《Asia-Pacific Journal of Accounting & Economics》是一个国际性的学术平台,专注于发表经济学和会计学领域的高质量研究。该期刊鼓励学者们在理论发展和实证分析方面做出贡献,涵盖了会计和经济学的广泛议题。期刊的国际性特点意味着它欢迎来自世界各地的学者投稿,特别是那些能够为亚太地区乃至全球的会计和经济问题提供独到见解的研究。这些研究可能包括对会计准则、审计实践、公司治理、财务报告、税收政策、经济政策、市场效率、以及宏观经济和微观经济问题的深入探讨。特别重视采用严谨的研究方法,无论是定量分析、案例研究还是理论建模,都旨在提升学术研究的质量和影响力。期刊鼓励创新的研究视角和方法,以促进对会计和经济现象更深层次的理解。
The economic effects of IFRS adoption in Korea*
来源期刊:Asia-Pacific Journal of Accounting & EconomicsDOI:10.1080/16081625.2017.1298454
The Nature and Implications of Acquisition Goodwill
来源期刊:Asia-pacific Journal of Accounting & EconomicsDOI:10.2139/SSRN.1802612
Internal control and corporate innovation: evidence from China*
来源期刊:Asia-Pacific Journal of Accounting & EconomicsDOI:10.1080/16081625.2017.1370380
Validity of F-H hypothesis in small isolated island economy: an application of the combined cointegration approach*
来源期刊:Asia-Pacific Journal of Accounting & EconomicsDOI:10.1080/16081625.2017.1284597
Audit partner’s length of audit experience and audit quality: evidence from Korea*
来源期刊:Asia-Pacific Journal of Accounting & EconomicsDOI:10.1080/16081625.2016.1242428
The fair value of investment property and stock price crash risk
来源期刊:Asia-Pacific Journal of Accounting & EconomicsDOI:10.1080/16081625.2019.1545895
International investment with exchange rate risk
来源期刊:Asia-pacific Journal of Accounting & EconomicsDOI:10.1080/16081625.2019.1569539
Impact of economic policy uncertainty on cash holdings: firm-level evidence from an emerging market
来源期刊:Asia-pacific Journal of Accounting & EconomicsDOI:10.1080/16081625.2019.1694954
Audit pricing of hard-to-read annual reports
来源期刊:Asia-pacific Journal of Accounting & EconomicsDOI:10.1080/16081625.2019.1600418
The relationship between earnings round up/down and global financial crisis: evidence from BRICS markets
来源期刊:Asia-pacific Journal of Accounting & EconomicsDOI:10.1080/16081625.2019.1584756
Value-relevance of the regulatory non-GAAP adjustments in the Korean banking industry
来源期刊:Asia-Pacific Journal of Accounting & EconomicsDOI:10.1080/16081625.2019.1546974
Corporate environmentalism in a managerial delegation and abatement subsidy policy
来源期刊:Asia-pacific Journal of Accounting & EconomicsDOI:10.1080/16081625.2019.1587302
Intellectual property protection and creative enterprises’ investment efficiency: alleviating financing constraints or inhibiting agency problem?
来源期刊:Asia-Pacific Journal of Accounting & EconomicsDOI:10.1080/16081625.2019.1566010
The impact of cross-listing on earnings management and its economic consequence: evidence from China
来源期刊:Asia-pacific Journal of Accounting & EconomicsDOI:10.1080/16081625.2019.1600414
The emergence of second-tier auditors in China: analysis of audit fee premium and audit quality*
来源期刊:Asia-Pacific Journal of Accounting & EconomicsDOI:10.1080/16081625.2017.1404920
Corporate social responsibility learning in mergers and acquisitions
来源期刊:Asia-pacific Journal of Accounting & EconomicsDOI:10.1080/16081625.2019.1680297
The dividend payout policy and R&D for loss firms: evidence from South Korea
来源期刊:Asia-Pacific Journal of Accounting & EconomicsDOI:10.1080/16081625.2019.1546564
Value relevance of customer equity beyond financial statements: evidence from mobile telecom industry*
来源期刊:Asia-Pacific Journal of Accounting & EconomicsDOI:10.1080/16081625.2017.1386575
Parent–subsidiary geographic dispersion and earnings management
来源期刊:Asia-pacific Journal of Accounting & EconomicsDOI:10.1080/16081625.2019.1600417
The effect of management style on financial statement comparability: evidence from Korean business groups
来源期刊:Asia-pacific Journal of Accounting & EconomicsDOI:10.1080/16081625.2019.1566870
News media sentiment and asset prices in Korea: text-mining approach
来源期刊:Asia-pacific Journal of Accounting & EconomicsDOI:10.1080/16081625.2019.1642115
Moderated mediation effects of corporate social responsibility performance on tax avoidance: evidence from China
来源期刊:Asia-Pacific Journal of Accounting & EconomicsDOI:10.1080/16081625.2019.1546157
Corporate cash hoarding and corporate governance mechanisms : evidence from Borsa Istanbul
来源期刊:Asia-pacific Journal of Accounting & EconomicsDOI:10.1080/16081625.2019.1617753
Discretionary income smoothing and crash risk: evidence from China
来源期刊:Asia-pacific Journal of Accounting & EconomicsDOI:10.1080/16081625.2019.1600413
Taxing mobile capital in free trade zones to the detriment of workers*
来源期刊:Asia-Pacific Journal of Accounting & EconomicsDOI:10.1080/16081625.2017.1392878
Classification shifting within non-recurring items*
来源期刊:Asia-Pacific Journal of Accounting & EconomicsDOI:10.1080/16081625.2017.1392877
The role of macroeconomic constraints on cash conversion cycle: evidence from the Turkish manufacturing sector
来源期刊:Asia-pacific Journal of Accounting & EconomicsDOI:10.1080/16081625.2019.1636665
Business social norms from overseas and corporate social responsibility performance: evidence from China
来源期刊:Asia-pacific Journal of Accounting & EconomicsDOI:10.1080/16081625.2019.1600416
The impact of leverage and overinvestment on project financing: evidence from South Korea
来源期刊:Asia-pacific Journal of Accounting & EconomicsDOI:10.1080/16081625.2019.1584761
Which is better, selective disclosure or fair disclosure? The effects of information asymmetry and incentive misalignment
来源期刊:Asia-pacific Journal of Accounting & EconomicsDOI:10.1080/16081625.2019.1674163
S1 accounting extension students: love of money, gender, ethical perception, and religiosity
来源期刊:Asia-Pacific Journal of Accounting & EconomicsDOI:10.1080/16081625.2019.1546972
The consequences of private relationship between audit partners and their clients*
来源期刊:Asia-Pacific Journal of Accounting & EconomicsDOI:10.1080/16081625.2017.1392876
The information content of management sales forecasts
来源期刊:Asia-Pacific Journal of Accounting & EconomicsDOI:10.1080/16081625.2018.1456344
Do local leads deliver contracting benefits? Evidence from emerging market syndicated loans*
来源期刊:Asia-Pacific Journal of Accounting & EconomicsDOI:10.1080/16081625.2017.1296779
Do large shareholders separate the roles of CEO and board chairman for expropriations? Evidence from pyramidal business groups in China
来源期刊:Asia-pacific Journal of Accounting & EconomicsDOI:10.1080/16081625.2019.1636664
Measuring technical and allocative efficiencies of public accounting firms in Taiwan
来源期刊:Asia-pacific Journal of Accounting & EconomicsDOI:10.1080/16081625.2019.1636666
Assessing investors’ earnings expectations: the contextual usefulness of composite forecasts
来源期刊:Asia-Pacific Journal of Accounting & EconomicsDOI:10.1080/16081625.2018.1491316
Employee tenure and earnings management through real activities manipulation
来源期刊:Asia-pacific Journal of Accounting & EconomicsDOI:10.1080/16081625.2019.1694953
Earnings management of Chinese central state-owned enterprises – the effects of state level incentives*
来源期刊:Asia-Pacific Journal of Accounting & EconomicsDOI:10.1080/16081625.2017.1386576
The effect of major customer type on corporate capital structure
来源期刊:Asia-pacific Journal of Accounting & EconomicsDOI:10.1080/16081625.2019.1636663
Managerial overconfidence and firm profitability
来源期刊:Asia-pacific Journal of Accounting & EconomicsDOI:10.1080/16081625.2019.1673190
Can tax enforcement affect misstatements? From the perspective of tax account and non-tax account misstatements
来源期刊:Asia-pacific Journal of Accounting & EconomicsDOI:10.1080/16081625.2019.1618718
Industrial policy, corporate strategic differences, and debt financing cost
来源期刊:Asia-pacific Journal of Accounting & EconomicsDOI:10.1080/16081625.2019.1673195
Debt covenants and analysts’ information environment
来源期刊:Asia-Pacific Journal of Accounting & EconomicsDOI:10.1080/16081625.2019.1545894
Fixed salary or incentive contract? The effect of stickiness of compensation contracts
来源期刊:Asia-pacific Journal of Accounting & EconomicsDOI:10.1080/16081625.2019.1673191
The synergistic effect of direct and indirect methods in fundamental analysis: Evidence from Japan
来源期刊:Asia-pacific Journal of Accounting & EconomicsDOI:10.1080/16081625.2019.1673192
Sector heterogeneity and wage inequality
来源期刊:Asia-pacific Journal of Accounting & EconomicsDOI:10.1080/16081625.2019.1673187
The impact of IFRS adoption on management of bad debt expense and real operational activities: evidence from South Korea*
来源期刊:Asia-Pacific Journal of Accounting & EconomicsDOI:10.1080/16081625.2017.1404921
The nature and implications of acquisition goodwill*
来源期刊:Asia-Pacific Journal of Accounting & EconomicsDOI:10.1080/16081625.2017.1414615
CEOs raising daughters and female executives
来源期刊:Asia-pacific Journal of Accounting & EconomicsDOI:10.1080/16081625.2019.1601023