Is this page useful for you? Then, help us to keep the service working. Please have a look to our donations page ... Thanks for your help!!

Citation Profile [Updated: 2026-05-04 07:00:09]
5 Years H Index
7
Impact Factor (IF)
0.56
5 Years IF
0.54
Data available in this report

[Raw data] [50 most cited papers] [50 most relevant papers] [cites used to compute IF] [Recent citations ][Frequent citing series ] [more data in EconPapers] [trace new citations] [Missing citations? Add them now] [Incorrect content? Let us know]

Main indicators
Raw Data

 

IF AIF CIF IF5 DOC CDO CIT NCI CCU D2Y C2Y D5Y C5Y SC %SC CiY II AII
2013 0 0.54 0 0 16 16 34 0 0 0 0 0 0.23
2014 0 0.53 0 0 18 34 19 0 16 16 0 0 0.22
2015 0 0.52 0 0 20 54 20 0 34 34 0 0 0.22
2016 0 0.5 0 0 28 82 26 0 38 54 0 0 0.2
2017 0 0.51 0 0 26 108 24 0 48 82 0 0 0.2
2018 0 0.52 0 0 25 133 32 0 54 108 0 0 0.22
2019 0 0.53 0 0 26 159 74 0 51 117 0 0 0.21
2020 0 0.63 0.01 0 25 184 32 2 2 51 125 0 0 0.3
2021 0.02 0.73 0.01 0.01 25 209 30 2 4 51 1 130 1 0 0 0.27
2022 0 0.72 0.01 0.02 26 235 42 2 6 50 127 2 0 0 0.22
2023 0.18 0.67 0.3 0.31 35 270 25 80 86 51 9 127 39 0 1 0.03 0.19
2024 0.3 0.73 0.46 0.53 33 303 21 139 225 61 18 137 72 0 1 0.03 0.22
2025 0.56 0.96 0.5 0.54 8 311 0 154 379 68 38 144 78 0 0 0.28
IF: Two years Impact Factor: C2Y / D2Y
AIF: Average Impact Factor for all series in RePEc in year y
CIF: Cumulative impact factor
IF5: Five years Impact Factor: C5Y / D5Y
DOC: Number of documents published in year y
CDO: Cumulative number of documents published until year y
CIT: Number of citations to papers published in year y
NCI: Number of citations in year y
CCU: Cumulative number of citations to papers published until year y
D2Y: Number of articles published in y-1 plus y-2
C2Y: Cites in y to articles published in y-1 plus y-2
D5Y: Number of articles published in y-1 until y-5
C5Y: Cites in y to articles published in y-1 until y-5
SC: selft citations in y to articles published in y-1 plus y-2
%SC: Percentage of selft citations in y to articles published in y-1 plus y-2
CiY: Cites in year y to documents published in year y
II: Immediacy Index: CiY / Documents.
AII: Average Immediacy Index for series in RePEc in year y
50 most cited documents in this series
#YearTitleCited
12019Confucian culture and stock price crash risk. (2019). Xu, Xixiong ; Chen, Xichan ; Li, Wanli. In: China Journal of Accounting Studies. RePEc:taf:rcjaxx:v:7:y:2019:i:1:p:25-61.

Full description at Econpapers || Download paper

28
22013Carbon disclosure, carbon performance, and cost of capital. (2013). He, YU ; Tang, Qingliang ; Wang, Kaitian. In: China Journal of Accounting Studies. RePEc:taf:rcjaxx:v:1:y:2013:i:3-4:p:190-220.

Full description at Econpapers || Download paper

11
32022Does industry-specific information disclosure improve trade credit financing?. (2022). Shi, Guifeng. In: China Journal of Accounting Studies. RePEc:taf:rcjaxx:v:10:y:2022:i:2:p:203-227.

Full description at Econpapers || Download paper

10
42020Failure in performance commitment and goodwill impairment: evidence from M&As. (2020). Yuan, Hongqi ; Shi, Haina ; Gao, Chong. In: China Journal of Accounting Studies. RePEc:taf:rcjaxx:v:8:y:2020:i:2:p:183-213.

Full description at Econpapers || Download paper

9
52019Chinese annual report readability: measurement and test. (2019). Yao, Zhenye ; Xu, Wei ; Chen, Donghua. In: China Journal of Accounting Studies. RePEc:taf:rcjaxx:v:7:y:2019:i:3:p:407-437.

Full description at Econpapers || Download paper

8
62024Does ESG report greenwashing increase stock price crash risk?. (2024). Wu, Fengyuan ; Zhang, YU ; Shi, Yong ; Qian, Hao ; Liu, Guangrui. In: China Journal of Accounting Studies. RePEc:taf:rcjaxx:v:12:y:2024:i:3:p:615-639.

Full description at Econpapers || Download paper

8
72018Share pledging by controlling shareholders and real earnings management of listed firms*. (2018). Deren, Xie ; Ke, Liao. In: China Journal of Accounting Studies. RePEc:taf:rcjaxx:v:6:y:2018:i:2:p:109-119.

Full description at Econpapers || Download paper

7
82013Why do state-owned enterprises over-invest? Government intervention or managerial entrenchment. (2013). Lian, Lishuai ; Bai, Jun. In: China Journal of Accounting Studies. RePEc:taf:rcjaxx:v:1:y:2013:i:3-4:p:236-259.

Full description at Econpapers || Download paper

7
92021Tax enforcement and corporate donations: evidence from Chinese ‘Golden Tax Phase III’. (2021). Jin, Zhi ; Huang, Chenghao. In: China Journal of Accounting Studies. RePEc:taf:rcjaxx:v:9:y:2021:i:4:p:526-548.

Full description at Econpapers || Download paper

6
102016The enforcement of the Minimum Wage Policy in China and firm cost stickiness. (2016). Hu, Yuming ; Yao, Wentao ; Jiang, Wei. In: China Journal of Accounting Studies. RePEc:taf:rcjaxx:v:4:y:2016:i:3:p:339-355.

Full description at Econpapers || Download paper

6
112018The economic consequences of financial fraud: evidence from the product market in China. (2018). Xin, Qingquan ; Zhou, Jing ; Hu, Fang. In: China Journal of Accounting Studies. RePEc:taf:rcjaxx:v:6:y:2018:i:1:p:1-23.

Full description at Econpapers || Download paper

6
122017Natural disaster, fiscal pressure and tax avoidance: a typhoon-based study. (2017). Daoguang, Yang ; Ruoyu, Weng ; Siyi, Liu. In: China Journal of Accounting Studies. RePEc:taf:rcjaxx:v:5:y:2017:i:4:p:468-509.

Full description at Econpapers || Download paper

6
132019Do corporate green investments improve environmental performance? Evidence from the perspective of efficiency. (2019). Chen, Yutao ; Feng, Jian. In: China Journal of Accounting Studies. RePEc:taf:rcjaxx:v:7:y:2019:i:1:p:62-92.

Full description at Econpapers || Download paper

6
142018Does the rhetoric always hide bad intention: annual report’s tone and stock crash risk. (2018). Zeng, Qingsheng ; Zhang, Cheng ; Zhou, BO. In: China Journal of Accounting Studies. RePEc:taf:rcjaxx:v:6:y:2018:i:2:p:178-205.

Full description at Econpapers || Download paper

5
152016Carbon performance versus financial performance. (2016). He, YU ; Tang, Qingliang ; Wang, Kaitian. In: China Journal of Accounting Studies. RePEc:taf:rcjaxx:v:4:y:2016:i:4:p:357-378.

Full description at Econpapers || Download paper

5
162014External auditor types and the cost stickiness of listed companies. (2014). Liang, Shangkun ; Hu, Xiaoli ; Chen, Dong. In: China Journal of Accounting Studies. RePEc:taf:rcjaxx:v:2:y:2014:i:4:p:294-322.

Full description at Econpapers || Download paper

5
172016Will political promotion expectation decrease the pay gap in state-owned enterprises in China?. (2016). Lin, Teng ; Bu, Danlu ; Zhang, Chenyu. In: China Journal of Accounting Studies. RePEc:taf:rcjaxx:v:4:y:2016:i:1:p:53-78.

Full description at Econpapers || Download paper

5
182013Fiscal centralization, government control and corporate tax burden: Evidence from China. (2013). Liu, Jun. In: China Journal of Accounting Studies. RePEc:taf:rcjaxx:v:1:y:2013:i:3-4:p:168-189.

Full description at Econpapers || Download paper

5
192023Governance effects of digital transformation: from the perspective of accounting quality. (2023). Fang, Qiaoling ; Yu, Nutao ; Xu, Hui. In: China Journal of Accounting Studies. RePEc:taf:rcjaxx:v:11:y:2023:i:1:p:77-107.

Full description at Econpapers || Download paper

5
202014Stock liquidity and capital allocation efficiency: Evidence from Chinese listed companies. (2014). Xiong, Jiacai ; Su, Dongwei. In: China Journal of Accounting Studies. RePEc:taf:rcjaxx:v:2:y:2014:i:3:p:228-252.

Full description at Econpapers || Download paper

5
212019Performance commitment in M&As and stock price crash risk. (2019). Guo, Yingwen ; Wei, Minghai ; Li, Jingjing. In: China Journal of Accounting Studies. RePEc:taf:rcjaxx:v:7:y:2019:i:3:p:317-344.

Full description at Econpapers || Download paper

5
222013The Risk Premium of Audit Fee: Evidence from the 2008 Financial Crisis. (2013). Zhang, Tianshu ; Huang, Jun. In: China Journal of Accounting Studies. RePEc:taf:rcjaxx:v:1:y:2013:i:1:p:47-61.

Full description at Econpapers || Download paper

5
232019The CPC party organization in privately controlled listed companies and earnings management. (2019). Yuan, Wei ; Xie, Deren ; Zheng, Dengjin. In: China Journal of Accounting Studies. RePEc:taf:rcjaxx:v:7:y:2019:i:2:p:270-291.

Full description at Econpapers || Download paper

5
242015Implications of asymmetric cost behaviour for analysing financial reports of companies in China. (2015). Banker, Rajiv D ; Bu, Danlu ; Wen, Caihong. In: China Journal of Accounting Studies. RePEc:taf:rcjaxx:v:3:y:2015:i:3:p:181-208.

Full description at Econpapers || Download paper

5
252022The provincial border, information costs, and stock price crash risk. (2022). Song, Xianzhong ; Long, Wenbin ; Li, Lidan ; Hu, Jun. In: China Journal of Accounting Studies. RePEc:taf:rcjaxx:v:10:y:2022:i:2:p:228-250.

Full description at Econpapers || Download paper

4
262021Internet of things adoption, earnings management, and resource allocation efficiency. (2021). Peng, Xuan ; Wang, Xiongyuan ; Bu, Luofan. In: China Journal of Accounting Studies. RePEc:taf:rcjaxx:v:9:y:2021:i:3:p:333-359.

Full description at Econpapers || Download paper

4
272022Confucian culture and accounting conservatism: evidence from China. (2022). Xie, Yuhui ; Du, Xingqiang ; Lai, Shaojuan ; Zeng, Quan. In: China Journal of Accounting Studies. RePEc:taf:rcjaxx:v:10:y:2022:i:4:p:549-589.

Full description at Econpapers || Download paper

4
282022The product market power of major customer firms and their suppliers’ performance. (2022). Ge, Rui ; Deng, Jing ; Zheng, Guojian ; Cai, Guilong. In: China Journal of Accounting Studies. RePEc:taf:rcjaxx:v:10:y:2022:i:4:p:435-458.

Full description at Econpapers || Download paper

4
292022Does the random inspection reduce audit opinion shopping?. (2022). Lin, Xiaowei ; Chen, Sicen ; Zhang, Pengdong. In: China Journal of Accounting Studies. RePEc:taf:rcjaxx:v:10:y:2022:i:4:p:528-548.

Full description at Econpapers || Download paper

4
302019Government-background customers, audit risk and audit fee. (2019). Chen, Xiao ; Yuan, Man ; Dou, Chao. In: China Journal of Accounting Studies. RePEc:taf:rcjaxx:v:7:y:2019:i:3:p:385-406.

Full description at Econpapers || Download paper

4
312019Financial report similarity and the likelihood of administrative punishment:based on the empirical evidence of textual analysis. (2019). Zhu, Dapeng ; Qian, Aimin. In: China Journal of Accounting Studies. RePEc:taf:rcjaxx:v:7:y:2019:i:2:p:147-169.

Full description at Econpapers || Download paper

4
322016Do Women Top Managers Always Mitigate Earnings Management? Evidence from China. (2016). Du, Xingqiang ; Lai, Shaojuan ; Pei, Hongmei. In: China Journal of Accounting Studies. RePEc:taf:rcjaxx:v:4:y:2016:i:3:p:308-338.

Full description at Econpapers || Download paper

4
332014Listing approach, political favours and earnings quality: Evidence from Chinese family firms. (2014). Li, Wenjing ; Huang, Qiongyu ; Cheng, Minying ; Wei, Minghai. In: China Journal of Accounting Studies. RePEc:taf:rcjaxx:v:2:y:2014:i:1:p:13-36.

Full description at Econpapers || Download paper

4
342020Is the CEOs’ financial and accounting education experience valuable? Evidence from the perspective of M&A performance. (2020). He, Siyi ; Ying, Qianwei. In: China Journal of Accounting Studies. RePEc:taf:rcjaxx:v:8:y:2020:i:1:p:35-65.

Full description at Econpapers || Download paper

4
352023Information technology infrastructure and earnings management strategy: evidence from a quasi-natural experiment. (2023). Wang, Kemin ; Huang, Haijie ; Li, Dongdong. In: China Journal of Accounting Studies. RePEc:taf:rcjaxx:v:11:y:2023:i:1:p:108-133.

Full description at Econpapers || Download paper

4
362015Investor sentiment, underwriters’ behaviour and IPO pricing: Empirical analysis from off-line institutional investors’ bids. (2015). Tang, Siyuan ; Song, Shunlin. In: China Journal of Accounting Studies. RePEc:taf:rcjaxx:v:3:y:2015:i:4:p:348-373.

Full description at Econpapers || Download paper

3
372021Strategic deviance and auditor selection. (2021). Cui, Yijing ; Dong, Xueyan ; Gao, Jingyu. In: China Journal of Accounting Studies. RePEc:taf:rcjaxx:v:9:y:2021:i:1:p:81-112.

Full description at Econpapers || Download paper

3
382019Stock price crash risk and auditor-client contracting. (2019). Zhou, YI ; Fang, Junxiong ; Chu, Jian ; Kim, Jeong-Bon. In: China Journal of Accounting Studies. RePEc:taf:rcjaxx:v:7:y:2019:i:2:p:184-213.

Full description at Econpapers || Download paper

3
392023Does Merchant Guild Culture Reduce the Cost of Debt? Evidence from China. (2023). Du, Xingqiang ; Lin, Qiao ; Weng, Jianying. In: China Journal of Accounting Studies. RePEc:taf:rcjaxx:v:11:y:2023:i:2:p:207-246.

Full description at Econpapers || Download paper

3
402024CSRC’s random inspection and capital market information efficiency: an empirical evidence from stock price synchronicity. (2024). Xin, YU ; Xia, Xue ; Xu, Liping ; Teng, Fei. In: China Journal of Accounting Studies. RePEc:taf:rcjaxx:v:12:y:2024:i:1:p:199-222.

Full description at Econpapers || Download paper

3
412015Government decentralisation and corporate fraud: Evidence from listed state-owned enterprises in China. (2015). Li, Xiaorong ; Liu, Hang. In: China Journal of Accounting Studies. RePEc:taf:rcjaxx:v:3:y:2015:i:4:p:320-347.

Full description at Econpapers || Download paper

3
422014Stock market reaction to regulatory investigation announcements. (2014). Wu, XI ; Zhang, Junsheng. In: China Journal of Accounting Studies. RePEc:taf:rcjaxx:v:2:y:2014:i:1:p:37-52.

Full description at Econpapers || Download paper

3
432021Large shareholders’ tunneling and stock price crash risk. (2021). Liang, Shangkun ; Jiang, Yanfeng ; Xu, Wei ; Yu, Junli. In: China Journal of Accounting Studies. RePEc:taf:rcjaxx:v:9:y:2021:i:4:p:469-489.

Full description at Econpapers || Download paper

3
442019Are group control associated with excess leverage? Empirical evidence. (2019). Wang, Yulan ; Dou, Xiaochen ; Li, Jinglin. In: China Journal of Accounting Studies. RePEc:taf:rcjaxx:v:7:y:2019:i:1:p:1-24.

Full description at Econpapers || Download paper

3
452021Does air pollution affect executive pay?. (2021). Zhang, Liguang ; Peng, Liao ; He, Kang. In: China Journal of Accounting Studies. RePEc:taf:rcjaxx:v:9:y:2021:i:2:p:247-267.

Full description at Econpapers || Download paper

3
462022Chairman individualism and cost structure decisions. (2022). Sun, Yuan ; Jiang, Wei. In: China Journal of Accounting Studies. RePEc:taf:rcjaxx:v:10:y:2022:i:4:p:503-527.

Full description at Econpapers || Download paper

3
472015Political uncertainty, dividend policy adjustments and market effects. (2015). Wang, Wenzhong ; Liu, MO ; Lei, Guangyong. In: China Journal of Accounting Studies. RePEc:taf:rcjaxx:v:3:y:2015:i:1:p:49-83.

Full description at Econpapers || Download paper

3
482020Disclosure of regulatory information and creditor pricing decision: evidence from Chinese comment letters. (2020). Cao, Yanan ; Xue, Shuang ; Hu, Ning ; Zhou, Nan. In: China Journal of Accounting Studies. RePEc:taf:rcjaxx:v:8:y:2020:i:1:p:97-120.

Full description at Econpapers || Download paper

3
492020Do comment letters from the stock exchanges have governance effect on R&D manipulation?. (2020). Yao, Youfu ; Sun, Tong ; Xue, Shuang. In: China Journal of Accounting Studies. RePEc:taf:rcjaxx:v:8:y:2020:i:4:p:528-555.

Full description at Econpapers || Download paper

3
502023CSRC’s supervision and corporate investment efficiency—based on the random inspection. (2023). Liu, Jinyang. In: China Journal of Accounting Studies. RePEc:taf:rcjaxx:v:11:y:2023:i:4:p:897-920.

Full description at Econpapers || Download paper

3
50 most relevant documents in this series (papers most cited in the last two years)
#YearTitleCited
12019Confucian culture and stock price crash risk. (2019). Xu, Xixiong ; Chen, Xichan ; Li, Wanli. In: China Journal of Accounting Studies. RePEc:taf:rcjaxx:v:7:y:2019:i:1:p:25-61.

Full description at Econpapers || Download paper

19
22022Does industry-specific information disclosure improve trade credit financing?. (2022). Shi, Guifeng. In: China Journal of Accounting Studies. RePEc:taf:rcjaxx:v:10:y:2022:i:2:p:203-227.

Full description at Econpapers || Download paper

10
32019Chinese annual report readability: measurement and test. (2019). Yao, Zhenye ; Xu, Wei ; Chen, Donghua. In: China Journal of Accounting Studies. RePEc:taf:rcjaxx:v:7:y:2019:i:3:p:407-437.

Full description at Econpapers || Download paper

8
42024Does ESG report greenwashing increase stock price crash risk?. (2024). Wu, Fengyuan ; Zhang, YU ; Shi, Yong ; Qian, Hao ; Liu, Guangrui. In: China Journal of Accounting Studies. RePEc:taf:rcjaxx:v:12:y:2024:i:3:p:615-639.

Full description at Econpapers || Download paper

8
52020Failure in performance commitment and goodwill impairment: evidence from M&As. (2020). Yuan, Hongqi ; Shi, Haina ; Gao, Chong. In: China Journal of Accounting Studies. RePEc:taf:rcjaxx:v:8:y:2020:i:2:p:183-213.

Full description at Econpapers || Download paper

8
62013Carbon disclosure, carbon performance, and cost of capital. (2013). He, YU ; Tang, Qingliang ; Wang, Kaitian. In: China Journal of Accounting Studies. RePEc:taf:rcjaxx:v:1:y:2013:i:3-4:p:190-220.

Full description at Econpapers || Download paper

7
72021Tax enforcement and corporate donations: evidence from Chinese ‘Golden Tax Phase III’. (2021). Jin, Zhi ; Huang, Chenghao. In: China Journal of Accounting Studies. RePEc:taf:rcjaxx:v:9:y:2021:i:4:p:526-548.

Full description at Econpapers || Download paper

6
82016The enforcement of the Minimum Wage Policy in China and firm cost stickiness. (2016). Hu, Yuming ; Yao, Wentao ; Jiang, Wei. In: China Journal of Accounting Studies. RePEc:taf:rcjaxx:v:4:y:2016:i:3:p:339-355.

Full description at Econpapers || Download paper

6
92018Share pledging by controlling shareholders and real earnings management of listed firms*. (2018). Deren, Xie ; Ke, Liao. In: China Journal of Accounting Studies. RePEc:taf:rcjaxx:v:6:y:2018:i:2:p:109-119.

Full description at Econpapers || Download paper

6
102013Why do state-owned enterprises over-invest? Government intervention or managerial entrenchment. (2013). Lian, Lishuai ; Bai, Jun. In: China Journal of Accounting Studies. RePEc:taf:rcjaxx:v:1:y:2013:i:3-4:p:236-259.

Full description at Econpapers || Download paper

6
112019Do corporate green investments improve environmental performance? Evidence from the perspective of efficiency. (2019). Chen, Yutao ; Feng, Jian. In: China Journal of Accounting Studies. RePEc:taf:rcjaxx:v:7:y:2019:i:1:p:62-92.

Full description at Econpapers || Download paper

5
122013Fiscal centralization, government control and corporate tax burden: Evidence from China. (2013). Liu, Jun. In: China Journal of Accounting Studies. RePEc:taf:rcjaxx:v:1:y:2013:i:3-4:p:168-189.

Full description at Econpapers || Download paper

4
132023Governance effects of digital transformation: from the perspective of accounting quality. (2023). Fang, Qiaoling ; Yu, Nutao ; Xu, Hui. In: China Journal of Accounting Studies. RePEc:taf:rcjaxx:v:11:y:2023:i:1:p:77-107.

Full description at Econpapers || Download paper

4
142014External auditor types and the cost stickiness of listed companies. (2014). Liang, Shangkun ; Hu, Xiaoli ; Chen, Dong. In: China Journal of Accounting Studies. RePEc:taf:rcjaxx:v:2:y:2014:i:4:p:294-322.

Full description at Econpapers || Download paper

4
152023Information technology infrastructure and earnings management strategy: evidence from a quasi-natural experiment. (2023). Wang, Kemin ; Huang, Haijie ; Li, Dongdong. In: China Journal of Accounting Studies. RePEc:taf:rcjaxx:v:11:y:2023:i:1:p:108-133.

Full description at Econpapers || Download paper

4
162020Is the CEOs’ financial and accounting education experience valuable? Evidence from the perspective of M&A performance. (2020). He, Siyi ; Ying, Qianwei. In: China Journal of Accounting Studies. RePEc:taf:rcjaxx:v:8:y:2020:i:1:p:35-65.

Full description at Econpapers || Download paper

4
172018The economic consequences of financial fraud: evidence from the product market in China. (2018). Xin, Qingquan ; Zhou, Jing ; Hu, Fang. In: China Journal of Accounting Studies. RePEc:taf:rcjaxx:v:6:y:2018:i:1:p:1-23.

Full description at Econpapers || Download paper

4
182016Will political promotion expectation decrease the pay gap in state-owned enterprises in China?. (2016). Lin, Teng ; Bu, Danlu ; Zhang, Chenyu. In: China Journal of Accounting Studies. RePEc:taf:rcjaxx:v:4:y:2016:i:1:p:53-78.

Full description at Econpapers || Download paper

4
192018Does the rhetoric always hide bad intention: annual report’s tone and stock crash risk. (2018). Zeng, Qingsheng ; Zhang, Cheng ; Zhou, BO. In: China Journal of Accounting Studies. RePEc:taf:rcjaxx:v:6:y:2018:i:2:p:178-205.

Full description at Econpapers || Download paper

4
202021Internet of things adoption, earnings management, and resource allocation efficiency. (2021). Peng, Xuan ; Wang, Xiongyuan ; Bu, Luofan. In: China Journal of Accounting Studies. RePEc:taf:rcjaxx:v:9:y:2021:i:3:p:333-359.

Full description at Econpapers || Download paper

4
212022Does the random inspection reduce audit opinion shopping?. (2022). Lin, Xiaowei ; Chen, Sicen ; Zhang, Pengdong. In: China Journal of Accounting Studies. RePEc:taf:rcjaxx:v:10:y:2022:i:4:p:528-548.

Full description at Econpapers || Download paper

4
222022Confucian culture and accounting conservatism: evidence from China. (2022). Xie, Yuhui ; Du, Xingqiang ; Lai, Shaojuan ; Zeng, Quan. In: China Journal of Accounting Studies. RePEc:taf:rcjaxx:v:10:y:2022:i:4:p:549-589.

Full description at Econpapers || Download paper

4
232023CSRC’s supervision and corporate investment efficiency—based on the random inspection. (2023). Liu, Jinyang. In: China Journal of Accounting Studies. RePEc:taf:rcjaxx:v:11:y:2023:i:4:p:897-920.

Full description at Econpapers || Download paper

3
242015Engagement audit partner experience and audit quality. (2015). Zhang, Zhenyu ; Zhao, Yuping ; Wang, Yanyan ; Yu, Lisheng. In: China Journal of Accounting Studies. RePEc:taf:rcjaxx:v:3:y:2015:i:3:p:230-253.

Full description at Econpapers || Download paper

3
252015Implications of asymmetric cost behaviour for analysing financial reports of companies in China. (2015). Banker, Rajiv D ; Bu, Danlu ; Wen, Caihong. In: China Journal of Accounting Studies. RePEc:taf:rcjaxx:v:3:y:2015:i:3:p:181-208.

Full description at Econpapers || Download paper

3
262022The provincial border, information costs, and stock price crash risk. (2022). Song, Xianzhong ; Long, Wenbin ; Li, Lidan ; Hu, Jun. In: China Journal of Accounting Studies. RePEc:taf:rcjaxx:v:10:y:2022:i:2:p:228-250.

Full description at Econpapers || Download paper

3
272022The product market power of major customer firms and their suppliers’ performance. (2022). Ge, Rui ; Deng, Jing ; Zheng, Guojian ; Cai, Guilong. In: China Journal of Accounting Studies. RePEc:taf:rcjaxx:v:10:y:2022:i:4:p:435-458.

Full description at Econpapers || Download paper

3
282022Chairman individualism and cost structure decisions. (2022). Sun, Yuan ; Jiang, Wei. In: China Journal of Accounting Studies. RePEc:taf:rcjaxx:v:10:y:2022:i:4:p:503-527.

Full description at Econpapers || Download paper

3
292020Transportation infrastructure and resource allocation of capital market: evidence from high-speed rail opening and company going public. (2020). Jin, Zhi ; Xin, Qingquan ; Zhang, Liguang. In: China Journal of Accounting Studies. RePEc:taf:rcjaxx:v:8:y:2020:i:2:p:272-297.

Full description at Econpapers || Download paper

3
302019The CPC party organization in privately controlled listed companies and earnings management. (2019). Yuan, Wei ; Xie, Deren ; Zheng, Dengjin. In: China Journal of Accounting Studies. RePEc:taf:rcjaxx:v:7:y:2019:i:2:p:270-291.

Full description at Econpapers || Download paper

3
312024CSRC’s random inspection and capital market information efficiency: an empirical evidence from stock price synchronicity. (2024). Xin, YU ; Xia, Xue ; Xu, Liping ; Teng, Fei. In: China Journal of Accounting Studies. RePEc:taf:rcjaxx:v:12:y:2024:i:1:p:199-222.

Full description at Econpapers || Download paper

3
322020Do comment letters from the stock exchanges have governance effect on R&D manipulation?. (2020). Yao, Youfu ; Sun, Tong ; Xue, Shuang. In: China Journal of Accounting Studies. RePEc:taf:rcjaxx:v:8:y:2020:i:4:p:528-555.

Full description at Econpapers || Download paper

3
332021Financial background of controlling shareholder and corporate financialization. (2021). Lan, Zong ; Shi, Xiangyan ; Bu, Danlu ; Wen, Caihong. In: China Journal of Accounting Studies. RePEc:taf:rcjaxx:v:9:y:2021:i:3:p:383-407.

Full description at Econpapers || Download paper

3
342019Performance commitment in M&As and stock price crash risk. (2019). Guo, Yingwen ; Wei, Minghai ; Li, Jingjing. In: China Journal of Accounting Studies. RePEc:taf:rcjaxx:v:7:y:2019:i:3:p:317-344.

Full description at Econpapers || Download paper

3
352020Credit mismatch and non-financial firms’ shadow banking activities —evidence based on entrusted loan activities. (2020). Gong, Xiaoyun ; Zhao, Xiangfang ; Bai, Jun. In: China Journal of Accounting Studies. RePEc:taf:rcjaxx:v:8:y:2020:i:2:p:249-271.

Full description at Econpapers || Download paper

3
362022Manufacturing background CEOs and corporate cost management: evidence from listed manufacturing firms. (2022). Hu, Yize ; Yang, Guochao. In: China Journal of Accounting Studies. RePEc:taf:rcjaxx:v:10:y:2022:i:2:p:274-300.

Full description at Econpapers || Download paper

3
372023Board authority culture, cultural diversity and corporate innovation. (2023). Li, Yixin ; Gao, Tianyu ; Luo, Kun. In: China Journal of Accounting Studies. RePEc:taf:rcjaxx:v:11:y:2023:i:2:p:423-462.

Full description at Econpapers || Download paper

3
382017Natural disaster, fiscal pressure and tax avoidance: a typhoon-based study. (2017). Daoguang, Yang ; Ruoyu, Weng ; Siyi, Liu. In: China Journal of Accounting Studies. RePEc:taf:rcjaxx:v:5:y:2017:i:4:p:468-509.

Full description at Econpapers || Download paper

3
392014Stock liquidity and capital allocation efficiency: Evidence from Chinese listed companies. (2014). Xiong, Jiacai ; Su, Dongwei. In: China Journal of Accounting Studies. RePEc:taf:rcjaxx:v:2:y:2014:i:3:p:228-252.

Full description at Econpapers || Download paper

3
402019Financial report similarity and the likelihood of administrative punishment:based on the empirical evidence of textual analysis. (2019). Zhu, Dapeng ; Qian, Aimin. In: China Journal of Accounting Studies. RePEc:taf:rcjaxx:v:7:y:2019:i:2:p:147-169.

Full description at Econpapers || Download paper

3
412023Does Merchant Guild Culture Reduce the Cost of Debt? Evidence from China. (2023). Du, Xingqiang ; Lin, Qiao ; Weng, Jianying. In: China Journal of Accounting Studies. RePEc:taf:rcjaxx:v:11:y:2023:i:2:p:207-246.

Full description at Econpapers || Download paper

3
422020The globalised board of directors and corporate environmental performance: evidence from China. (2020). Zhang, Ying ; Du, Yingjie ; Yin, Jingwei. In: China Journal of Accounting Studies. RePEc:taf:rcjaxx:v:8:y:2020:i:4:p:495-527.

Full description at Econpapers || Download paper

2
432020Disclosure of regulatory information and creditor pricing decision: evidence from Chinese comment letters. (2020). Cao, Yanan ; Xue, Shuang ; Hu, Ning ; Zhou, Nan. In: China Journal of Accounting Studies. RePEc:taf:rcjaxx:v:8:y:2020:i:1:p:97-120.

Full description at Econpapers || Download paper

2
442024Categorical listing criteria, co-investment system and growth manipulation: empirical evidence based on the implementation of the registration system of STAR market. (2024). Ye, Yunlong ; Sun, Tong ; Hong, Hong ; Wu, Dingwen. In: China Journal of Accounting Studies. RePEc:taf:rcjaxx:v:12:y:2024:i:1:p:71-105.

Full description at Econpapers || Download paper

2
452022Do bond investors attend to corporate targeted poverty alleviation?. (2022). Zheng, Shijie ; Wang, Sanfa ; Lian, Mingxiang. In: China Journal of Accounting Studies. RePEc:taf:rcjaxx:v:10:y:2022:i:1:p:95-119.

Full description at Econpapers || Download paper

2
462024Is digital finance always beneficial to accounting information transparency? Evidence from China. (2024). Du, Xingqiang ; Hong, Jing ; Tao, Hexin ; Zhang, Yongkui. In: China Journal of Accounting Studies. RePEc:taf:rcjaxx:v:12:y:2024:i:2:p:276-310.

Full description at Econpapers || Download paper

2
472015Investor sentiment, underwriters’ behaviour and IPO pricing: Empirical analysis from off-line institutional investors’ bids. (2015). Tang, Siyuan ; Song, Shunlin. In: China Journal of Accounting Studies. RePEc:taf:rcjaxx:v:3:y:2015:i:4:p:348-373.

Full description at Econpapers || Download paper

2
482013The Risk Premium of Audit Fee: Evidence from the 2008 Financial Crisis. (2013). Zhang, Tianshu ; Huang, Jun. In: China Journal of Accounting Studies. RePEc:taf:rcjaxx:v:1:y:2013:i:1:p:47-61.

Full description at Econpapers || Download paper

2
492023Does common analyst coverage improve suppliers’ investment efficiency?. (2023). Tang, Song ; Zeng, Ceng. In: China Journal of Accounting Studies. RePEc:taf:rcjaxx:v:11:y:2023:i:3:p:602-630.

Full description at Econpapers || Download paper

2
502021Compensation regulation and political promotion of executives of state-owned enterprises——Quasi-natural experiment based on the reform of compensation regulation in China. (2021). Luo, Weiting ; Li, Shasha ; Bai, Jun. In: China Journal of Accounting Studies. RePEc:taf:rcjaxx:v:9:y:2021:i:4:p:549-570.

Full description at Econpapers || Download paper

2
Citing documents used to compute impact factor: 38
YearTitle
2025Common institutional ownership and abnormal stock trading halts. (2025). Xu, Zhibo ; Yan, Siyu ; Gan, Zhongxin. In: Finance Research Letters. RePEc:eee:finlet:v:76:y:2025:i:c:s1544612325001631.

Full description at Econpapers || Download paper

2025Research on the resource and governance effects of state-owned equity participation: Based on the analysis of the green transformation process and path of private enterprises. (2025). Wen, Yani ; Ren, Haizhi. In: PLOS ONE. RePEc:plo:pone00:0337838.

Full description at Econpapers || Download paper

2025Analysts initial coverage and stock price crashes. (2025). Su, Zhongfeng ; Huang, Shihan ; Wang, Junkai ; Geng, Haipeng ; Tan, YI. In: International Review of Financial Analysis. RePEc:eee:finana:v:97:y:2025:i:c:s1057521924008020.

Full description at Econpapers || Download paper

2025Cross-industry knowledge spillovers through shared analyst coverage: Evidence from green technologies. (2025). Wang, Zhao ; Suo, Yuanlu ; Jiang, Tianqi ; He, Yali. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:91:y:2025:i:c:s0927538x25001088.

Full description at Econpapers || Download paper

2025Earnouts in mergers and acquisitions: a systematic literature review of a contingent payment mechanism. (2025). Dahlen, Niklas. In: Management Review Quarterly. RePEc:spr:manrev:v:75:y:2025:i:3:d:10.1007_s11301-024-00429-w.

Full description at Econpapers || Download paper

2025Exploring Confucian Culture’s Impact on Corporate Debt Default Risk: An Ethical Decision-Making Approach. (2025). Wang, Xuanqiao ; Zhang, Ning ; Bo, Lan. In: Journal of Business Ethics. RePEc:kap:jbuset:v:198:y:2025:i:2:d:10.1007_s10551-024-05765-1.

Full description at Econpapers || Download paper

2025Can proximity to World Heritage Sites reduce corporate misconduct? Evidence from Chinese listed companies. (2025). Yang, Yang ; Li, Hongquan. In: Research in International Business and Finance. RePEc:eee:riibaf:v:77:y:2025:i:pb:s0275531925002569.

Full description at Econpapers || Download paper

2025Ambiguity or specificity: The influence of merchant guild culture on managers disclosure strategy. (2025). Zhuang, Zixuan ; Zhang, Tingting ; Yin, Haozhou. In: Accounting and Finance. RePEc:bla:acctfi:v:65:y:2025:i:1:p:913-934.

Full description at Econpapers || Download paper

2025Can removing regional barriers reduce carbon emissions in border regions? Quasi-natural experiments from China. (2025). Wan, Kai ; Yu, Xiaolin. In: Economic Change and Restructuring. RePEc:kap:ecopln:v:58:y:2025:i:2:d:10.1007_s10644-025-09863-6.

Full description at Econpapers || Download paper

2025Can digital technology break the financing dilemma of innovative SMEs? Based on the perspective of enterprise innovation. (2025). Xie, Qian ; Li, Yifei ; Sun, Kang ; Wang, Kang. In: Technological Forecasting and Social Change. RePEc:eee:tefoso:v:214:y:2025:i:c:s0040162525000617.

Full description at Econpapers || Download paper

2025Is climate policy uncertainty an angel or a devil? Empirical evidence from corporate digital transformation. (2025). Wu, Tung-Ju ; Sun, Yuan ; Fan, Liwei. In: International Review of Financial Analysis. RePEc:eee:finana:v:103:y:2025:i:c:s1057521925002224.

Full description at Econpapers || Download paper

2025The impact of women at the helm: Catalyzing or impeding digital transformation in family businesses?. (2025). Wang, Wei. In: International Review of Financial Analysis. RePEc:eee:finana:v:108:y:2025:i:pa:s1057521925007756.

Full description at Econpapers || Download paper

2025Can artificial intelligence and blockchain condition governance mechanisms to restrict earnings management?. (2025). Saeed, Ummar Faruk. In: SN Business & Economics. RePEc:spr:snbeco:v:5:y:2025:i:12:d:10.1007_s43546-025-00973-x.

Full description at Econpapers || Download paper

2025How does sponsor Co-investment distort institutional investor bidding? Evidence from China. (2025). Wang, Zidong ; Zhang, Jianyang ; Lu, Huaixin ; Cao, Aochen. In: Finance Research Letters. RePEc:eee:finlet:v:84:y:2025:i:c:s1544612325010189.

Full description at Econpapers || Download paper

2025Towards more inclusive finance: Exploring the mystery of low carbon green technological innovation. (2025). Hunjra, Ahmed ; Yang, Xiaodong ; Alharbi, Samar S ; Zhao, Shikuan. In: Research in International Business and Finance. RePEc:eee:riibaf:v:78:y:2025:i:c:s0275531925002478.

Full description at Econpapers || Download paper

2025Can accounts receivable factoring restrain corporate financialization? Evidence from China. (2025). Long, Yuxuan ; Tang, Xuemei ; Wang, Jiani ; Chen, Lirong. In: International Review of Economics & Finance. RePEc:eee:reveco:v:98:y:2025:i:c:s1059056025000917.

Full description at Econpapers || Download paper

2025Does judicial independence improve corporate investment efficiency?. (2025). Song, Jiangmei ; Chang, Fei. In: Finance Research Letters. RePEc:eee:finlet:v:85:y:2025:i:pe:s1544612325015028.

Full description at Econpapers || Download paper

2025The economics of global personality diversity. (2025). Braesemann, Fabian ; Holden, Richard ; Johnson, John A ; Gong, Xian ; McCarthy, Paul X ; Rizoiu, Marian-Andrei ; Coetzer, Marieth ; Kern, Margaret L. In: Papers. RePEc:arx:papers:2503.19388.

Full description at Econpapers || Download paper

2025Real effects of capitalized research and development expenditures: a leading indicator for future innovation performance?. (2025). Sandner, Philipp ; Schultze, Wolfgang ; Lotze, Maria ; Herb, Wolfgang. In: Review of Quantitative Finance and Accounting. RePEc:kap:rqfnac:v:64:y:2025:i:1:d:10.1007_s11156-024-01310-3.

Full description at Econpapers || Download paper

2025Greening the Grid: How UHV Development Drives Corporate Green Innovation. (2025). Luo, Yilan ; Sun, Yajie ; Han, Feng. In: Energy Economics. RePEc:eee:eneeco:v:149:y:2025:i:c:s0140988325005997.

Full description at Econpapers || Download paper

2025Randomized inspection and investment-price sensitivity: A natural experiment in China. (2025). Wang, Chenxi ; Xie, Lina. In: Finance Research Letters. RePEc:eee:finlet:v:74:y:2025:i:c:s1544612324017537.

Full description at Econpapers || Download paper

2025Dual Deterrent Effects of Randomized On‐Site Inspections on Voluntary Information Disclosure: Evidence From Voluntary Management Earnings Forecasts. (2025). Tian, Boyuan ; Gu, Fenling ; Ma, Yixian. In: Managerial and Decision Economics. RePEc:wly:mgtdec:v:46:y:2025:i:7:p:3783-3805.

Full description at Econpapers || Download paper

2025Will Local Analysts Cater to Government Needs in Earnings Forecasts? Evidence from Financial Misconduct in Chinese State-Owned Enterprises. (2025). Yu, Yipin ; He, Siyi ; Jin, Qinglu. In: Journal of Business Ethics. RePEc:kap:jbuset:v:201:y:2025:i:3:d:10.1007_s10551-025-05976-0.

Full description at Econpapers || Download paper

2025Seeking blessings by doing good: Top executive superstitions and corporate philanthropy. (2025). Pan, Yukun ; Liao, Lin ; Cai, Xianjun ; Wang, Kun. In: Journal of Corporate Finance. RePEc:eee:corfin:v:92:y:2025:i:c:s0929119925000434.

Full description at Econpapers || Download paper

2025The value of digital government transformation: Evidence from R&D subsidy efficiency in China. (2025). Liu, Xiaoyuan ; Hu, Shiyang ; Wu, Shangrui ; Wang, Deli. In: International Review of Financial Analysis. RePEc:eee:finana:v:102:y:2025:i:c:s1057521925001930.

Full description at Econpapers || Download paper

2025Tax incentive and stock price crash risk: Evidence from VAT credit refund policy of China. (2025). Zhu, LI ; Zhou, Tao ; Wen, Yufei. In: Research in International Business and Finance. RePEc:eee:riibaf:v:78:y:2025:i:c:s0275531925002302.

Full description at Econpapers || Download paper

2025Strategies for Public Law Enforcement in Securities Class Action Amid the Knowledge Economy Revolution. (2025). Wang, Liyuan. In: Journal of the Knowledge Economy. RePEc:spr:jknowl:v:16:y:2025:i:2:d:10.1007_s13132-024-02017-5.

Full description at Econpapers || Download paper

2025Managerial Competence in Integrating Industry 4.0 with Corporate Social Responsibility for Enhanced Safety Culture in Manufacturing. (2025). Ihimbazwe, Alain Patience. In: Sustainability. RePEc:gam:jsusta:v:17:y:2025:i:10:p:4678-:d:1659586.

Full description at Econpapers || Download paper

2025Gender diversity in top management and its impact on firm-level digital transformation: Evidence from China. (2025). Liu, Shan ; Wu, Xingying. In: Economic Modelling. RePEc:eee:ecmode:v:145:y:2025:i:c:s0264999325000045.

Full description at Econpapers || Download paper

2025The role of greenwashing scandals on investors’ herding behavior. (2025). Shakourloo, Amin ; Azimli, Asil. In: Journal of Economics and Finance. RePEc:spr:jecfin:v:49:y:2025:i:3:d:10.1007_s12197-025-09725-x.

Full description at Econpapers || Download paper

2025Carbon neutrality policies and stock price crash risk: Evidence from China. (2025). Wang, Daoping ; Shen, Xinyan ; Ji, Zhanghanyu. In: Finance Research Letters. RePEc:eee:finlet:v:81:y:2025:i:c:s1544612325006920.

Full description at Econpapers || Download paper

2025ESG greenwashing and retail investor criticisms. (2025). Liu, Zhen-Yuan ; Zhu, Yunfu ; Zhong, MA. In: Research in International Business and Finance. RePEc:eee:riibaf:v:79:y:2025:i:c:s0275531925002909.

Full description at Econpapers || Download paper

2025Greenwashing and ESG: Bibliometric analysis and future research agenda. (2025). Sharma, Sharad ; Bhullar, Pritpal Singh ; Joshi, Mahesh ; Phan, Duc ; Kaur, Amanpreet. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:93:y:2025:i:c:s0927538x25001830.

Full description at Econpapers || Download paper

2025Financial crime risks in environmental, social, and governance (ESG) investment: Perspectives on greenwashing and false disclosure. (2025). Zhou, Xiang ; Tang, Ruoyu ; Wang, Luyang. In: Finance Research Letters. RePEc:eee:finlet:v:85:y:2025:i:pa:s1544612325011146.

Full description at Econpapers || Download paper

2025Corporate social responsibility, market business environment, and stock price crash risk: an analysis from the stakeholder perspective. (2025). Dai, Zhongliang ; Zhang, Xiangjian ; Ling, Muyan ; Hou, Dongde ; Wu, Cuidan. In: Finance Research Letters. RePEc:eee:finlet:v:86:y:2025:i:pa:s1544612325016216.

Full description at Econpapers || Download paper

2025Greenwashing in the Indian corporate landscape: an empirical assessment of ESG disclosures of NIFTY 50 companies. (2025). Bilan, Yuriy ; Bhide, Shilpa ; Gidage, Mithilesh. In: Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development. RePEc:spr:endesu:v:27:y:2025:i:9:d:10.1007_s10668-024-05191-3.

Full description at Econpapers || Download paper

2025Common Institutional Ownership and Corporate Leverage Manipulation. (2025). Dai, Bin ; Min, Shiyao ; Wu, Qiqi. In: Journal of the Knowledge Economy. RePEc:spr:jknowl:v:16:y:2025:i:2:d:10.1007_s13132-024-02229-9.

Full description at Econpapers || Download paper

2025Science and technology innovation attributes, corporate performance and IPO premium. (2025). Zhang, Jialu. In: Finance Research Letters. RePEc:eee:finlet:v:85:y:2025:i:pe:s1544612325015612.

Full description at Econpapers || Download paper

Recent citations
Recent citations received in 2024

YearCiting document
2024The registration-based IPO reform and the cost of equity capital: evidence from China. (2024). Ren, Yao ; Gou, Xiao ; Li, Qinyang ; He, Liping. In: Finance Research Letters. RePEc:eee:finlet:v:67:y:2024:i:pa:s1544612324008201.

Full description at Econpapers || Download paper

Recent citations received in 2023

YearCiting document
2023The instability of U.S. economic policy: A hindrance or a stimulus to green financing?. (2023). Tao, Ran ; Umar, Muhammad ; Liu, Fangying ; Su, Chi Wei. In: Economic Analysis and Policy. RePEc:eee:ecanpo:v:80:y:2023:i:c:p:33-46.

Full description at Econpapers || Download paper

Recent citations received in 2022

YearCiting document