China Accounting and Finance Review: Volume 25 Issue 1 , Open Access

Public governance and tunneling: evidence from a quasi-experiment in China

Xiaofang Ma, Wenming Wang, Gaoguang Zhou, Jun Chen

This study aims to take advantage of the unprecedented anti-corruption campaign launched in China in December 2012 and examine the effect of improved public governance on…

Do bankrupt firms recognize publicly available bad news in a timely fashion?

Mariem Khalifa, Samir Trabelsi

The purpose of this paper is to examine whether managers of bankrupt firms are more or less conditionally conservative in their financial reporting relative to non-bankrupt firms…

Human resource heterogeneity, hold-up and firm cash holdings

Tingting Huang, Yilin Pan, Kai Zhu, Xinyuan Chen

This paper aims to study the impact of human resource heterogeneity on firms’ cash-holding policies.

Stock liquidity and the accrual anomaly

Zhuo (June) Cheng, Jing (Bob) Fang

This study examines the effect of stock liquidity on the magnitude of the accrual anomaly.

CEO power and CSR: the moderating role of CEO characteristics

Hsuan-Lien Chu, Nai-Yng Liu, She-Chih Chiu

The purpose of this study is to examine the moderating role of the characteristics of the chief executive officer (CEO) on the association between CEO power and corporate social…