Pub Date : 2024-09-13DOI: 10.1080/16081625.2024.2396311
Jiancai Pi, Ping Xu
This paper investigates the effects of infection externalities on social welfare through constructing several general equilibrium models. The main findings are as follows. When the government incre...
本文通过构建几个一般均衡模型，研究了感染外部性对社会福利的影响。主要结论如下。当政府增加...
{"title":"Infection externalities and social welfare","authors":"Jiancai Pi, Ping Xu","doi":"10.1080/16081625.2024.2396311","DOIUrl":"https://doi.org/10.1080/16081625.2024.2396311","url":null,"abstract":"This paper investigates the effects of infection externalities on social welfare through constructing several general equilibrium models. The main findings are as follows. When the government incre...","PeriodicalId":45890,"journal":{"name":"Asia-Pacific Journal of Accounting & Economics","volume":"17 1","pages":""},"PeriodicalIF":1.1,"publicationDate":"2024-09-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142256288","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-09-03DOI: 10.1080/16081625.2024.2396310
Zuoping Xiao, Mohammad Helal Uddin
This article evaluates the moderating effects of corporate governance mechanisms on the relationship between earnings management and product market competition. Market concentration, as measured by...
本文评估了公司治理机制对收益管理与产品市场竞争之间关系的调节作用。市场集中度由...
{"title":"The moderating role of corporate governance mechanism on the relationship between product market competition and earnings management: evidence from Bangladesh","authors":"Zuoping Xiao, Mohammad Helal Uddin","doi":"10.1080/16081625.2024.2396310","DOIUrl":"https://doi.org/10.1080/16081625.2024.2396310","url":null,"abstract":"This article evaluates the moderating effects of corporate governance mechanisms on the relationship between earnings management and product market competition. Market concentration, as measured by...","PeriodicalId":45890,"journal":{"name":"Asia-Pacific Journal of Accounting & Economics","volume":"16 1","pages":""},"PeriodicalIF":1.1,"publicationDate":"2024-09-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142256289","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-08-13DOI: 10.1080/16081625.2024.2387577
Manal Alidarous
This article fills a gap in accounting disclosure discipline and Initial Public Offerings (IPOs) withdrawal research by examining how mandating IFRS affects IPO withdrawal. This study is the first ...
{"title":"What effect does the mandatory adoption of IFRS have on the decision to withdraw an IPO?","authors":"Manal Alidarous","doi":"10.1080/16081625.2024.2387577","DOIUrl":"https://doi.org/10.1080/16081625.2024.2387577","url":null,"abstract":"This article fills a gap in accounting disclosure discipline and Initial Public Offerings (IPOs) withdrawal research by examining how mandating IFRS affects IPO withdrawal. This study is the first ...","PeriodicalId":45890,"journal":{"name":"Asia-Pacific Journal of Accounting & Economics","volume":"12 1","pages":""},"PeriodicalIF":1.1,"publicationDate":"2024-08-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142227674","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-06-28DOI: 10.1080/16081625.2024.2371296
Heung-Jae Jeon, Kyeongheum Ra
This research investigates the effect of CEO risk-taking incentives on cost stickiness. By analyzing a comprehensive dataset comprising U.S. public firms from 1993 to 2020, we uncover that higher C...
{"title":"Risk-taking incentives and CEOs’ cost-management strategy: evidence from cost-stickiness","authors":"Heung-Jae Jeon, Kyeongheum Ra","doi":"10.1080/16081625.2024.2371296","DOIUrl":"https://doi.org/10.1080/16081625.2024.2371296","url":null,"abstract":"This research investigates the effect of CEO risk-taking incentives on cost stickiness. By analyzing a comprehensive dataset comprising U.S. public firms from 1993 to 2020, we uncover that higher C...","PeriodicalId":45890,"journal":{"name":"Asia-Pacific Journal of Accounting & Economics","volume":"26 1","pages":""},"PeriodicalIF":1.1,"publicationDate":"2024-06-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141614255","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-05-27DOI: 10.1080/16081625.2024.2358077
Wen Wen, Fei Qiao, Jingli Feng, Huijie Hu
We investigate the impact of the China Securities Investor Service Center (CSISC), a not-for-profit minority institutional investor, on corporate tax avoidance. Employing a difference-in-difference...
{"title":"Can a not-for-profit minority institutional investor affect corporate tax avoidance? Evidence from China","authors":"Wen Wen, Fei Qiao, Jingli Feng, Huijie Hu","doi":"10.1080/16081625.2024.2358077","DOIUrl":"https://doi.org/10.1080/16081625.2024.2358077","url":null,"abstract":"We investigate the impact of the China Securities Investor Service Center (CSISC), a not-for-profit minority institutional investor, on corporate tax avoidance. Employing a difference-in-difference...","PeriodicalId":45890,"journal":{"name":"Asia-Pacific Journal of Accounting & Economics","volume":"195 1","pages":""},"PeriodicalIF":1.1,"publicationDate":"2024-05-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141508952","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-04-21DOI: 10.1080/16081625.2024.2339330
Ping Fu, Cui Zhang, Xiaojun Zhong
Hiring overseas-returned executives is increasingly regarded by researchers and society as an important business strategy. This paper investigates the effects of overseas-returned executives in the...
{"title":"Overseas-Returned Executives, R&D and Innovation","authors":"Ping Fu, Cui Zhang, Xiaojun Zhong","doi":"10.1080/16081625.2024.2339330","DOIUrl":"https://doi.org/10.1080/16081625.2024.2339330","url":null,"abstract":"Hiring overseas-returned executives is increasingly regarded by researchers and society as an important business strategy. This paper investigates the effects of overseas-returned executives in the...","PeriodicalId":45890,"journal":{"name":"Asia-Pacific Journal of Accounting & Economics","volume":"17 1","pages":""},"PeriodicalIF":1.1,"publicationDate":"2024-04-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140636446","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-04-17DOI: 10.1080/16081625.2024.2342371
Noorsakinah Abdul Wahab, Mohd Zulkhairi Mustapha, Nurliana Md Rahin
This paper investigates if trust in the government and regulation influence the relationship between Corporate Social Responsibility (CSR) decoupling and tax avoidance. Malaysia is deliberately exa...
{"title":"Trust in the government and regulation: do they play a part in CSR decoupling-tax relationship?","authors":"Noorsakinah Abdul Wahab, Mohd Zulkhairi Mustapha, Nurliana Md Rahin","doi":"10.1080/16081625.2024.2342371","DOIUrl":"https://doi.org/10.1080/16081625.2024.2342371","url":null,"abstract":"This paper investigates if trust in the government and regulation influence the relationship between Corporate Social Responsibility (CSR) decoupling and tax avoidance. Malaysia is deliberately exa...","PeriodicalId":45890,"journal":{"name":"Asia-Pacific Journal of Accounting & Economics","volume":"99 1","pages":""},"PeriodicalIF":1.1,"publicationDate":"2024-04-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140614847","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-04-16DOI: 10.1080/16081625.2024.2342374
Jungho Baek
The contribution of the present article is to find any indication of whether three components of oil shocks – oil supply shocks, aggregate demand shocks, and oil-specific demand shocks – asymmetric...
{"title":"On the effects of crude oil demand and supply shocks on Korea’s bilateral trade balance: are the effects asymmetry?","authors":"Jungho Baek","doi":"10.1080/16081625.2024.2342374","DOIUrl":"https://doi.org/10.1080/16081625.2024.2342374","url":null,"abstract":"The contribution of the present article is to find any indication of whether three components of oil shocks – oil supply shocks, aggregate demand shocks, and oil-specific demand shocks – asymmetric...","PeriodicalId":45890,"journal":{"name":"Asia-Pacific Journal of Accounting & Economics","volume":"47 1","pages":""},"PeriodicalIF":1.1,"publicationDate":"2024-04-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140592939","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-04-16DOI: 10.1080/16081625.2024.2342375
Yutaka Suzuki
This paper introduces a model combining “shading” from behavioral contract theory and collusion in hierarchical organizations to analyze optimal auditing strategies. It investigates whether interna...
{"title":"Collusion, shading, internal and external auditing in the simple hierarchical agency","authors":"Yutaka Suzuki","doi":"10.1080/16081625.2024.2342375","DOIUrl":"https://doi.org/10.1080/16081625.2024.2342375","url":null,"abstract":"This paper introduces a model combining “shading” from behavioral contract theory and collusion in hierarchical organizations to analyze optimal auditing strategies. It investigates whether interna...","PeriodicalId":45890,"journal":{"name":"Asia-Pacific Journal of Accounting & Economics","volume":"44 1","pages":""},"PeriodicalIF":1.1,"publicationDate":"2024-04-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140592612","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-04-10DOI: 10.1080/16081625.2024.2336133
Woo Sung Kim, Sang Hoon Lee, Keun Jung Lee, Kunsu Park
This study examines the relation between trade credit and firm value in the context of business groups (i.e. chaebols). We find that the use of accounts receivably negatively influences firm value,...
{"title":"Trade credit and firm value in business groups: evidence from Korea","authors":"Woo Sung Kim, Sang Hoon Lee, Keun Jung Lee, Kunsu Park","doi":"10.1080/16081625.2024.2336133","DOIUrl":"https://doi.org/10.1080/16081625.2024.2336133","url":null,"abstract":"This study examines the relation between trade credit and firm value in the context of business groups (i.e. chaebols). We find that the use of accounts receivably negatively influences firm value,...","PeriodicalId":45890,"journal":{"name":"Asia-Pacific Journal of Accounting & Economics","volume":"41 1","pages":""},"PeriodicalIF":1.1,"publicationDate":"2024-04-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140592844","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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