| Contents |
Author |
. |
| Volume
9, Number 2, June 2007 |
| Independent
Directors, Audit Committees, and Audit Opinions V Evidence from
the Chinese Securities Market |
Xiaolin
Chen and Limin Zhang |
Abstract |
| Connected
Party Transactions, Firm Value, and Firm Characteristics: An
Empirical Study on Chinese Listed Companies for the Years 2000
To 2004 |
Lei
Gao, Shunlin Song, and Yunkui Xue |
Abstract |
| A
Review of Empirical Research on Management Accounting |
Fei
Pan, Yue Wang, and Hongbo Shen |
Abstract |
| Volume
9, Number 1, March 2007 |
| Does
Top Executive Turnover Improve Performance? An Empirical Study
on the Internal Corporate Governance Efficiency of Poorly Performing
Chinese Listed Firms |
Yiqiang
Fang, Lijun Xia, and Jing Zhu |
Abstract |
| Does
the Arrangement of Corporate Control Rights Affect the Demand
for External Audit Services? - Evidence from Auditor Choices
and Audit Fees of Listed Firms |
Qifeng
Zhang, Ming Zhang, and Junqiu Wang |
Abstract |
| Earnings
Management, Corporate Governance, and State-Owned Enterprise
Reform in China |
Yunkui
Xue and Min Cheng |
Abstract |
| Volume
8, Number 4, December 2006 |
| Does
the Compensation Ratio Reflect Earnings and Risks under the
Split Share Structure Reform? |
Qinglu
Jin and Hongqi Yuan |
Abstract |
| Client
Importance and Audit Quality: Evidence from Chinese Listed Companies |
Qiliang
Liu, Hanwen Chen, and Yiwei Yao |
Abstract |
| The
Effect of the Institutionalisation of a Profitability Requirement:
Evidence from China's "Special Treatment" Withdrawal
Regulation |
Xi
Wu |
Abstract |
| Volume
8, Number 3, September 2006 |
| A
Markov Chain Model for Valuing Credit Risk |
Shih-chuan
Tsai |
Abstract |
| Ownership
Structure and Audit Committee Formation of Listed Companies |
Wenxian
Xia and Hanwen Chen |
Abstract |
| The
Value Relevance of Earnings and Their Components - Empirical
Evidence from the Shanghai and Shenzhen Stock Exchanges |
Guoqing
Zhang, Lijun Xia, and Yiqiang Fang |
Abstract |
| Volume
8, Number 2, June 2006 |
| Empirical
Study on the Stock-Holding Preferences of Chinese Fund Managers |
Lei
Gao, Shaohua He, and Shuxi Yin |
Abstract |
| An
Empirical Study on the Predictive Power of Stock Returns Based
on the Residual Income Valuation Model |
Zhong
Ma and Lan Zhang |
Abstract |
| Determinants
of the Resignation of Independent Directors: A Theoretical Framework
and Empirical Study |
Jinsong
Tan, Guojian Zheng, and Fan Zhou |
Abstract |
| Volume
8, Number 1, March 2006 |
| The
Characteristics of Ultimate Shareholders and the Informativeness
of Accounting Earnings |
Song
Zhu |
Abstract |
| Investment
Efficiency of the IPO Fund and the Cost of the Following Equity
Issuing |
Shuang
Xue and Jing Yang |
Abstract |
| Corporate
Governance, Ownership of the Largest Shareholder, and Firm Performance |
Xiaodong
Xu and Xia Wang |
Abstract |
| Volume
7, Number 4, December 2005 |
| Abnormal
Audit Fees and the Improvement of Unfavourable Audit Outcomes |
Charles
Jie Ping Chen, Xijia Su, and Xi Wu |
Abstract |
| Firm
Performance's Combinations and Differences, and Timeliness of
Actual and Scheduled Disclosures of the Third-Quarter Report:
'Good News', 'Bad News', and Information Manipulation by Managers |
Yuejun
Tang |
Abstract |
| The
Pricing for Rights Offerings and Firm Value Under Dual Class
Ownership |
Kai
Zhu |
Abstract |
| Volume
7, Number 3, September 2005 |
| The
Impact of Earnings Management on Accounting Conservatism: Empirical
Evidence from Listed Companies in Mainland China |
Yuanpeng
Li and Ruoshan Li |
Abstract |
| Ownership
Structure and Stock Price Co-Movement: Evidence from the Chinese
Stock Market |
Zengquan
Li |
Abstract |
| Controlling
Shareholder, Tunnelling, and Investor Protection: Evidence from
Related-Party Asset Acquisitions in Mainland China |
Jiangang
He and Feng Liu |
Abstract |
| Volume
7, Number 2, June 2005 |
| The
Wealth Effect of the Acquisition of Listed Companies: The Explanations
Based on Signalling Theory and Efficiency Theory |
Yiqiang
Fang and Lijun Xia |
Abstract |
| Proxy
for Stock Manipulation and Its Implications in Pricing Mechanism:
Empirical Evidence from the Chinese Stock Market |
Guihua
Lu and Chi-Wen Jevons Lee |
Abstract |
| Debt,
Corporate Governance, and Accounting Conservatism |
Zheng
Sun, Fengwei Liu, and Hui Wang |
Abstract |
| Volume
7, Number 1, March 2005 |
| An
Empirical Investigation of Analysts' Earnings Forecasts in China's
A-share Markets |
Donghui
Wu and Zuyun Xue |
Abstract |
| Auditor
Tenure and Auditor Independence: Evidence from the Chinese Securities
Market |
Xinyuan
Chen, Lijun Xia, and Yiqiang Fang |
Abstract |
| The
Determinants of Price Volatility in China's Commodity Futures
Markets |
Yu
Xin, Gongmeng Chen, and Michael Firth |
Abstract |
| Volume
6, Number 4, December 2004 |
| Ownership
Structure and Firm Performance in China: A Survey |
Xin-yuan
Chen, Dong-hua Chen, and Kai Zhu |
Abstract |
| Ownership
Structure and Cash Dividend Payout Policy: Evidence from Chinese
Listed Companies |
Zengquan
Li, Zheng Sun, Qiang Ren |
Abstract |
| Experience,
Knowledge, Ability and EDP Auditing Judgment Performance: Experimental
Research |
Ling
Qian |
Abstract |
| Volume
6, Number 3, September 2004 |
| Institutional
Ownership and Dividend Policy: Evidence from the Chinese Stock
Market |
Xuyang
Hu and QiuJing Wu |
Abstract |
| Asset
Impairment Write-downs, Retroactive Adjustments, and Market
Reactions |
Xiang
Cai, Hai-yan Zhang |
Abstract |
| The
Value Relevance of Three Alternative Earnings Measures |
Muhua
Liu |
Abstract |
| Volume
6, Number 2, June 2004 |
| Large
Shareholders Behaviour in Rights Offerings and Subsequent Firm
Performance |
Hongqi
Yuan |
Abstract |
| A
Study of the Effect of Information Flows on Price Volatility
in China's Stock Market |
Yue
Pan and Shinong Wu |
Abstract |
| Earnings
Management and Changes in the Accounting Standard on Bad Debt
Provisions V Evidence from Chinese Listed Firms |
Zhenyu
Shen, Jinsheng Wang, and Shuang Xue |
Abstract |
| Volume
6, Number 1, March 2004 |
| The
Effect of the Suspension of IPOs in Shenzhen on the Volatility
Transmission across Shenzhen and Shanghai Exchanges |
Liuyan
Zhao and Yiming Wang |
Abstract |
| Fundamental
Information, Earnings Quality, and Future Earnings: Empirical
Evidence from China's A-Share Listed Companies |
Jianbo
Zhou |
Abstract |
| Disclosure
Policy and Price Volatility: A Theoretical Description and Empirical
Tests of the Filter Effect' |
Xiangmin
Chen and Jianghui Lin |
Abstract |
| The
Internationalisation of Accounting Education under Economic
Globalisation |
Jialin
Xu |
Abstract |
| Volume
5, Number 4, December 2003 |
| Does
Ownership Structure Affect the Issuance of Audit Opinions? :
Empirical Evidence from Chinese Stock Market |
Yuetang
Wang and Ziye Zhao |
Abstract |
| Corporate
Peformance, Control Transfer and Management Turnover X An Empirical
Research Based on China's Securitieis Market |
Zengquan
Li and Chunyan Yang |
Abstract |
| Multi-Period
Prediction Research of Corporate Financial Distress |
Ming
Zhang and Yan Zhang |
Abstract |
| Information
Content of Earnings' Warnings |
Yihong
Jiang, Xun Tong, and Xia Yang |
Abstract |
| Volume
5, Number 3, September 2003 |
| Analysis
on the the Factors Affecting IPOS' Policy Selection for the
Right to Land Use: Empirical Study into SSE-listed A Share Companies |
Jianxin
Geng and Bin Chen |
Abstract |
| Supplementary
Audit Patterns and Auditor Independence: Evidence from China's
B Share Market |
Shuang
Li and Xi Wu |
Abstract |
| Long-run
Performance Following Rights Issues: Evidence from China |
Hongqi
Yuan |
Abstract |
| Empirical
Study on Post-IPO Long-run Performance in the Chinese Stock
Market |
Zhongguang
Bai and Wei Zhang |
Abstract |
| Volume
5, Number 2, June 2003 |
| Underwriter
Reputation and Venture Capital Effects on Long-term Performance
of Initial Public Offerings in Taiwan |
Roger
C.Y. Chen and Shih-Ming Chung |
Abstract |
| The
Auditor-Client-Public Relationship and Avoidability of Non-Standard
Unqualified Opinion |
Lina
Wu |
Abstract |
| Application
of Earnings Management Measuring Models in the Chinese Stock
Market |
Lijun
Xia |
Abstract |
| A
Review of the Empirical Accounting Research in China |
Xiang
Cai, Chi-Wen Jevons Lee, and Weiguo Zhang |
Abstract |
| Volume
5, Number 1, March 2003 |
| Price
Response, Corporate Performance, and Control Transfer: The Empirical
Evidence from China's Listed Companies |
Zheng
Sun and Zengquan Li |
Abstract |
| Managers'
Susceptibility to Biased Learning from Experience: An Experimental
Investigation |
Rong-Ruey
Duh, Chee W. Chow, and Susana Yuen |
Abstract |
| An
Empirical Study on the Privatization of CPA Firms and their
Subsequent Performance |
Cong
Yi |
Abstract |
| Volume
4, Number 4, December 2002 |
| Audit
Opinion Modification and Its Regulation: Empirical Evidence |
Shuang
Li and Xi Wu |
Abstract |
| An
Empirical Analysis of Price Differences Between A Shares and
B Shares in China |
Gongda
Zou and Langnan Chen |
Abstract |
| Equity
Valuation of Loss Firms |
Shuang
Xue |
Abstract |
| Volume
4, Number 3, September 2002 |
| A
Study on the Estimation, Assessment, Adjustment, and Prediction
of Systemic Risk for Common Stocks in China |
Shinong
Wu and Xusheng Li |
Abstract |
| The
Effect of Non-Negotiable Shares Release on Stock Prices: Evidence
from the Distribution of Rights Issues |
Yong
Gu, Chongfeng Wu, and Dali Leng |
Abstract |
| An
Empirical Analysis of the Performance of Securities Investment
Funds |
Xinyuan
Chen, Tianyu Zhang, and Feng Chen |
Abstract |
| Volume
4, Number 2, June 2002 |
| Do
Price Limits Distort Stock Price Behaviour? X New Evidence from
China's Stock Market |
Linxiang
Wu and Longbing Xu |
Abstract |
| A
Research on the Information Content of Fixed Asset Investment
X Evidence from China's A-Share Market |
Zhengfei
Lu and Minghui Huang |
Abstract |
| An
Empirical Investigation into the Quality and Motivation of Qualitative
Information Disclosed by China's Listed Companies X Evidence
from Disclosure of WTO Impact |
Yiming
Hu, Xiao Chen, and Yongfeng Lin |
Abstract |
| Volume
4, Number 1, March 2002 |
| An
Empirical Study on the Correlation Between Earnings Management
and Auditing Opinion |
Yongkui
Zhang and Feng Liu |
Abstract |
| An
Empirical Study of IPO Effect of China's Stock Market |
Jianqiao
Hong and Zhaohui Chen |
Abstract |
| Information
Content of the Audit Opinion in the Stock Market: Empirical
Evidence from 1995-1999 Annual Reports of the Listed Companies |
Meihua
Chen |
Abstract |
| Volume
3, Number 4, December 2001 |
| A
Multivariate Co-Integration Analysis of International Dually
Traded Stocks |
Chuck
C.Y. Kwok, Oliver Meng Rui, and Steven Shuye Wang |
Abstract |
| The
Economic Consequences of the Accounting-Regulation for Listed
Companies in China: An Empirical Study |
Yuetang
Wang, Zheng Sun, and Shimin Chen |
Abstract |
| Empirical
Research on the Asset Write-Downs in Chinese Listed Companies |
Zengquan
Li |
Abstract |
| Volume
3, Number 3, September 2001 |
| The
Empirical Research on the Herd Behaviour of the Securities Investment
Funds in Mainland China |
Jun
Song and Chongfeng Wu |
Abstract |
| An
Empirical Investigation of Chinese Listed Firms' Choice of Accruals |
Donghui
Wu |
Abstract |
| Information
Content of Loss Pre-Announcements |
Shuang
Xue |
Abstract |
| Volume
3, Number 2, June 2001 |
| An
Empirical Study of the Value-Relevance of Earnings Measures |
Zheng
Sun and Zengquan Li |
Abstract |
| The
Application and Results of Management Accounting from the Perspective
of Practicing Accountants in Chinese Enterprises |
Xiongsheng
Yang, Lihua Chen, Wenbing Su, Ying Liu, and Jia Liu |
Abstract |
| Empirical
Research on Stock Characteristics of the Securities Investment
Funds |
Guangcheng
Wang |
Abstract |
| Volume
3, Number 1, March 2001 |
| Identifying
and Developing Topics for Research and Publication: A Sharing
of Experiences and Insights by Highly Published Overseas Chinese
Accounting Scholars |
Chee
W. Chow, Shifei Chung, and Ramesh Narasimhan |
Abstract |
| Security
Design and the Lead-Lag Relation between Stocks and Derivatives |
Paul
Brockman |
Abstract |
| Foreign
Investment, Market Segmentation and Volatility in the Emerging
Chinese Stock Market |
Sunil
Poshakwale |
Abstract |
| Volume
2, Number 4, December 2000 |
| Research
on First Day's Abnormal Returns of IPOs in China's Securities
Market |
Li
Liu and Wende Li |
Abstract |
| A
Study of Cross Sectional Variation in the Stock Market's Reaction
to Corporate Investment Decisions |
Mark
Huson, Randall Morck, Gary Smith, and Wayne W. Yu |
Abstract |
| A
Study of Financial Management in Chinese Enterprises: Where
Has It Developed? |
Yiming
Hu and Qingsheng Zeng |
Abstract |
| Volume
2, Number 3, September 2000 |
| The
Learning Level Emphasis in Chinese University Accounting Courses:
Exploratory Evidence from Final Examinations |
Chee
W. Chow, Marian Tong, and Lloyd Yang |
Abstract |
| Predicting
Financial Distress in Chinese Listed Firms |
Xiao
Chen and Zhihong Chen |
Abstract |
| Issues
in Developing Accounting Standards in China: A Contextual Perspective |
Mingchuan
Ren and David Alexander |
Abstract |
| Net
Profit Variance of B-Share Companies Between the Report by Chinese
Accounting Standards and the Report by International Accounting
Standards |
Dongping
Li |
Abstract |
| Volume
2, Number 2, June 2000 |
| Identifying
Research Questions on Regulation and the Accounting Profession
in China |
Wanda
A. Wallace |
Abstract |
| Cross-sectional
Determinants of Price-to-book Ratios: Evidence from Hong Kong |
Richard
Chung and Jeong-Bon Kim |
Abstract |
| The
Earnings Management by Chinese A-share Firms in the IPO Process |
Shu
Lin and Minghai Wei |
Abstract |
| Accounting
Research in China from 1949 to 1999: Review and Comment |
Wenxian
Zhang |
Abstract |
| Volume
2, Number 1, March 2000 |
| Exploring
the Extensiveness, Effects, and Causes of and Remedies for Escalation
in Chinese Business Enterprises |
Chee
W. Chow, Vidya N. Awasthi, and C. Patrick Fleenor |
Abstract |
| Does
Acquisition through Exchange of Stock Increase Shareholders'
Wealth? VA Case Study |
Xinyuan
Chen and Donghua Chen |
Abstract |
| An
Analysis of the Development and Current Situation of the Civil
Legal Liabilities of CPAs in China |
Ruoshan
Li and Hong He |
Abstract |
| Activity-based
Costing and Its Application in Chinese Enterprises |
Pingxin
Wang, Qinglu Jin, and Dagang Ke |
Abstract |
| Volume
1, Number 2, September 1999 |
| Financial
Markets and Financial Accounting |
Philip
Brown |
Abstract |
| Asset
Valuation and Related Account Adjustment in China's Securities
Market |
Jianxin
Geng |
Abstract |
| Teaching
and Writing Cases |
Kenneth
A. Merchant |
Abstract |
| Is
Accounting Information Useful in Management Decision-making
in China |
Chaomi
Zhang and Yan Zhang |
Abstract |
| The
Information Content of Dividend Announcements in China's Stock
Market |
Gang
Wei |
Abstract |
| Volume
1, Number 1, March 1999 |
| Issues
in the Development of the Accounting Profession in China |
Yunwei
Tang |
Abstract |
| Audit
Judgment Research X Overview and Opportunities for Research
in China |
Ken
T. Trotman |
Abstract |
| China's
State Enterprise Reforms and the Formation of High Financial
Leverage in State Enterprises |
Zhenfei
Lu |
Abstract |
| The
Role of a Corporate Bond Market in an Economy X and in Avoiding
Crises |
Nils
H. Hakansson |
Abstract |
| Survey
and Analysis of Undergraduate Accounting Education Reform in
China |
Hanwen
Chen, Zhiyi Lin, and Guangyuan Wang |
Abstract |
