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China Journal of Accounting Research is a peer-reviewed journal published by Elsevier, covering Corporate Finance and Governance, Auditing, Earnings Management, Governance, Financial Markets and Investment Strategies.
| Publisher | Elsevier |
|---|---|
| Reference style | Author–year (Harvard) Author–year — (Smith, 2023) in the text Smith, A., Jones, B. and Lee, C. (2023) 'A representative article title', China Journal of Accounting Research, 12(3), pp. 45–58.
Formats any DOI in China Journal of Accounting Research style. No sign-up. |
| Publishes research in | Corporate Finance and Governance Auditing, Earnings Management, Governance Financial Markets and Investment Strategies Corporate Taxation and Avoidance Financial Reporting and Valuation Research |
| ISSN | 1755-3091 |
| Citation impact (2-yr) | 2.68 |
| h-index | 49 |
| i10-index | 212 |
| Total citations | 9,117 |
| Article processing charge | $1,800 |
| Open access | Yes |
| Top institutions publishing here | Sun Yat-sen University |
| Journal website | www.journals.elsevier.com |
| You get | A submission-ready PDF and the editable LaTeX source — ready to submit. |
Citations each year’s papers have accumulated so far — the most recent years are still building up.
State-owned enterprises (SOEs) are important components of the Chinese economy. Although SOEs are generally considered inefficient in operations, China’s economy, which relies heavily on SOEs, has been highly successful over the last four decades. This indicates the importance of SOEs in China’s past and future economic success. Therefore, in this study, we review the literature…
This paper reviews the practice and research on environmental, social and governance (ESG) in China. It finds that (1) under China’s top-down framework, ESG practices have grown substantially in ESG disclosure, ESG rating and ESG investing; and (2) ESG research has focused on corporate ESG disclosure and performance as well as ESG investing. Although the…
Using data for Chinese commercial banks from 2000 to 2014, this paper examines the effects of economic policy uncertainty (EPU) on banks’ credit risks and lending decisions. The results reveal significantly positive connections among EPU and non-performing loan ratios, loan concentrations and the normal loan migration rate. This indicates that EPU increases banks’ credit risks…
While the relationship between state ownership and firm performance has been widely researched, the empirical evidence has provided mixed results. This study applies panel data regression techniques to 10,639 firm-year observations of non-financial Chinese listed firms during 2003–2010 to examine the relationship between state ownership and firm performance. The results show that state ownership has…
Annual reports are the main sources of information for outside investors’ investment decisions and enable shareholders to supervise the management. Difficulties with the readability of these reports may therefore have serious consequences. Using 19,221 firm-year observations of Chinese A-share listed firms from 2001 to 2015, we investigate the association between annual report readability and corporate…
