China Accounting and Finance Review: Volume 25 Issue 3 , Open Access

Government subsidization and corporate product strategies: evidence from Chinese exporters

Xiaodong Lu, Jingjun Liu, Janus Jian Zhang

This study aims to take advantage of exporters’ product codes and examine the effects of government subsidization on corporate product strategies by focusing on the dimension of…

Analysts’ long-term growth forecasts and the post-earnings-announcement drift

Shuoyuan He

This study examines the relation between the presence of analysts’ long-term growth (LTG) forecasts and the post-earnings-announcement drift (PEAD).

Organization capital and firm risks

Mostafa Monzur Hasan, Adrian (Wai Kong) Cheung

This paper aims to investigate how organization capital influences different forms of corporate risk. It also explores how the relationship between organization capital and risks…

Green innovation and the cost of equity: evidence from China

Radwan Alkebsee, Ahsan Habib, Junyan Li

This paper aims to examine the association between green innovation and the cost of equity in China. This study relies on the investors’ base perspective and shareholders’…

Numerological superstition and earnings management: evidence from China

Mengjie Huang, Kunpeng Sun, Yuan Xie

An emerging line of research examining the role of numerological superstition in the capital market shows that it has significant impact on investor behavior (Bhattacharya, Kuo…