College of Business

Department of Accountancy

Organisational unit: Academic Departments

Official website
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Research Output

  1. 2024
  2. Published

    Long-term tax strategy and corporate acquisition payment structure: An analysis based on the book-tax tradeoff theory

    Chan, K. H., He, M., Mo, P. L. L. & Zhang, W., Dec 2024, In: Journal of Contemporary Accounting and Economics. 20, 3, 100442.

    Research output: Journal Publications and Reviews › RGC 21 - Publication in refereed journal › peer-review

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  3. Published

    Revisiting the decoupling phenomenon: Gender-based entrepreneurial responses to the government in an emerging economy

    Yang, L., Qu, J., Yang, F. & He, X., Dec 2024, In: Journal of Business Research. 185, 114875.

    Research output: Journal Publications and Reviews › RGC 21 - Publication in refereed journal › peer-review

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  4. Published

    Ex-ante expected changes in ESG and future stock returns based on machine learning

    Zhu, H. & Rahman, M. J., Nov 2024, In: British Accounting Review. 56, 6, Part A, 101457.

    Research output: Journal Publications and Reviews › RGC 21 - Publication in refereed journal › peer-review

    Scopus citations: 2
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  5. Published

    Government spending and CEO equity incentives: Evidence from changes in U.S. Senate committee chairs

    Jiang, X., Kim, J. B., Lu, L. Y. & Yu, Y., Nov 2024, In: Journal of Accounting and Public Policy. 48, 21 p., 107263.

    Research output: Journal Publications and Reviews › RGC 21 - Publication in refereed journal › peer-review

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  6. Online published

    Discontinuous Distribution of Test Statistics Around Significance Thresholds in Empirical Accounting Studies

    CHANG, X., GAO, H. & LI, W., 30 Sept 2024, (Online published) In: Journal of Accounting Research.

    Research output: Journal Publications and Reviews › RGC 21 - Publication in refereed journal › peer-review

    Scopus citations: 2
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  7. Online published

    Patent Litigation and Narrative R&D Disclosures: Evidence from the Adoption of Anti-Troll Legislation

    Huang, R., Kim, J., Lu, L. Y., Wang, D. & Yu, Y., Jan 2025, In: Research Policy. 54, 1, 15 p., 105127.

    Research output: Journal Publications and Reviews › RGC 21 - Publication in refereed journal › peer-review

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  8. Online published

    Cross-border cooperation and tax avoidance of U.S. cross-listed firms

    Yang, D., Zhou, G. & Zhu, X., 17 Sept 2024, (Online published) In: Journal of International Financial Management and Accounting.

    Research output: Journal Publications and Reviews › RGC 21 - Publication in refereed journal › peer-review

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  9. Published

    Does investor communication improve corporate social responsibility? A machine learning-based textual analysis

    Fan, S., Kong, D., Lu, J. & Yu, H., Sept 2024, In: China Journal of Accounting Research. 17, 3, 100370.

    Research output: Journal Publications and Reviews › RGC 21 - Publication in refereed journal › peer-review

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  10. Published

    In the mood for creativity: Sunshine-induced mood, inventor performance, and firm value

    Chen, Y., Hsu, P., Podolski, E. J. & Veeraraghavan, M., Sept 2024, In: Journal of Empirical Finance. 78, 101527.

    Research output: Journal Publications and Reviews › RGC 21 - Publication in refereed journal › peer-review

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  11. Published

    The impact of managerial myopia on cybersecurity: Evidence from data breaches

    Chen, W., Li, X., Wu, H. & Zhang, L., Sept 2024, In: Journal of Banking & Finance. 166, 107254.

    Research output: Journal Publications and Reviews › RGC 21 - Publication in refereed journal › peer-review

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  12. Online published

    Does the adoption of artificial intelligence by audit firms and their clients affect audit quality and efficiency? Evidence from China

    Rahman, M. J., Zhu, H. & Yue, L., 13 Aug 2024, (Online published) In: Managerial Auditing Journal. 32 p.

    Research output: Journal Publications and Reviews › RGC 21 - Publication in refereed journal › peer-review

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  13. Online published

    Participation and upgrading along global value chains: the role of audit oversight

    Liu, S., Su, L., Wu, F. & Zhu, X., 13 Aug 2024, (Online published) In: Journal of International Business Studies.

    Research output: Journal Publications and Reviews › RGC 21 - Publication in refereed journal › peer-review

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  14. Published

    Tick Size and Earnings Guidance in Small-Cap Firms: Evidence from the SEC’s Tick Size Pilot Program

    Chen, Y., Ng, J., Ofosu, E. & Yang, X., Aug 2024, In: Management Science. 70, 8, p. 5386-5407

    Research output: Journal Publications and Reviews › RGC 21 - Publication in refereed journal › peer-review

    Scopus citations: 1
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  15. Online published

    Economic Policy Uncertainty and Firms’ Non-GAAP Reporting

    CHEN, X., Jiang, X., Lu, L. Y. & YU, Y., 15 Jul 2024, (Online published) In: European Accounting Review. 33, 5, p. 1723-1746 24 p.

    Research output: Journal Publications and Reviews › RGC 21 - Publication in refereed journal › peer-review

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  16. Online published

    Trump election and minority CEO pessimism

    Hu, X., Kang, Y., Li, O. Z. & Lin, Y., 1 Jul 2024, (Online published) In: Review of Accounting Studies.

    Research output: Journal Publications and Reviews › RGC 21 - Publication in refereed journal › peer-review

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  17. Published

    Biodiversity management and stock price crash risk

    Bassen, A., Buchholz, D., Lopatta, K. & Rudolf, A. R., Jul 2024, In: Business Strategy and the Environment. 33, 5, p. 4788-4805

    Research output: Journal Publications and Reviews › RGC 21 - Publication in refereed journal › peer-review

    Scopus citations: 5
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  18. Published

    Board Gender Diversity and Corporate Cash Holdings: International Evidence

    Dak-Adzaklo, C. S. P., Lo, A. W. Y. & Wong, R. M. K., Jul 2024, Conference Proceedings. p. 212-213

    Research output: Chapters, Conference Papers, Creative and Literary Works › RGC 32 - Refereed conference paper (with host publication) › peer-review

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  19. Published

    Cross-border regulatory enforcement and firms’ asymmetric cost behaviour

    Yeung, T. H. Y., Wong, R. M. K., Dak-Adzaklo, C. S. P. & Xede, J., Jun 2024, The Eleventh International Conference of the Journal of International Accounting Research (JIAR). p. 26

    Research output: Chapters, Conference Papers, Creative and Literary Works › RGC 32 - Refereed conference paper (with host publication) › peer-review

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  20. Published

    Emotions and inventor productivity: Evidence from terrorist attacks

    Luo, Y., Chen, Y. & Lin, J., Jun 2024, In: Accounting and Finance. 64, 2, p. 2173-2207

    Research output: Journal Publications and Reviews › RGC 21 - Publication in refereed journal › peer-review

    Scopus citations: 1
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  21. Online published

    The Role of Capital Expenditure Forecasts in Debt Contracting

    Ali, A. & Fan, Z., 21 May 2024, (Online published) In: Journal of Accounting, Auditing & Finance.

    Research output: Journal Publications and Reviews › RGC 21 - Publication in refereed journal › peer-review

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