China Accounting and Finance Review , Open Access
Issue(s) available: 9 – From Volume: 24 Issue: 1, to Volume: 26 Issue: 1
Enterprise digital development and capacity utilization
Hui Ma, Shenglan Chen, Xiaoling Liu, Pengcheng WangTo enrich the research on the economic consequences of enterprise digital development from the perspective of capacity utilization.
The bright side of flight delay: How do flight delays affect auditing quality?
Silu Cheng, Wenyao HuThis study explores how auditors' emotions, specifically negative moods triggered by flight delays, impact auditing quality.
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 GuptaThe 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…
The relationship between the accounting standards and the global financial crisis: empirical analysis of mergers and acquisitions in banking industry
Ali İhsan AkgünThe purpose of this study is to focus on, namely, the international financial reporting standards (IFRS) or local generally accepted accounting principles (GAAP) effects of…
Post-COVID-19 technology adoption and noise trading: elucidation of investors' sentiments across cultures
Qingmei Tan, Muhammad Haroon Rasheed, Muhammad Shahid RasheedDespite its devastating nature, the COVID-19 pandemic has also catalyzed a substantial surge in the adoption and integration of technological tools within economies, exerting a…
A new method for estimating liquidity and stock returns in Indian stock market
Tapas Kumar Sethy, Naliniprava TripathyThis study aims to explore the impact of systematic liquidity risk on the averaged cross-sectional equity return of the Indian equity market. It also examines the effects of…
Did work from home “really” work during COVID-19?
Balagopal Gopalakrishnan, Aravind Sampath, Jagriti SrivastavaIn this study, we examine whether work from home (WFH) had an impact on firm productivity during the COVID-19 period.
Job-hopping executives and corporate social responsibility
Jiali Fang, Yining Tian, Yuanyuan HuThe purpose of this study is to examine the relationship between the corporate social responsibility (CSR) performance of job-hopping executives at their former and subsequent…
Expected idiosyncratic entropy
Mohammadreza Tavakoli BaghdadabadWe propose a risk factor for idiosyncratic entropy and explore the relationship between this factor and expected stock returns.
Mixed ownership reform and non-state-owned enterprise innovation: Evidence from China
Runze Ling, Ailing Pan, Lei XuThis study examines the impact of China’s mixed-ownership reform on the innovation of non-state-owned acquirers, with a particular focus on the impact on firms with high financing…
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