Pacific Accounting Review: Volume 29 Issue 3

Guest editorial

Jing Liao, Jing Chi

Ownership structure, corporate governance and investment efficiency of Chinese listed firms

Naiwei Chen, Hao-Chang Sung, Jingjing Yang

This paper aims to examine whether and how ownership structure and corporate governance have bearings on the investment efficiency of Chinese listed firms.

CEO’s political connections, institutions and audit opinions

Fang Hu, Jenny Stewart, Weiqiang Tan

The purpose of this paper is to investigate whether audit opinions of listed firms in China vary systematically with the political connections of the firm’s chief executive…

The impact of religiosity on corporate loans and maturity structure: evidence from China

Fansheng Jia, Yilin Zhang, Kam C. Chan, Sujuan Xie

This paper aims to examine the relation between religiosity and formal financing in the context of long- and short-term corporate loans.

The impact of VC backing on the corporate governance of Chinese IPOs

Qing (Sophie) Wang, Hamish D. Anderson, Jing Chi

The purpose of this paper is to investigate how venture capital (VC) backing influences the board size and independence and how VC backing and board structure impact firm…

Detecting fraud in Chinese listed company balance sheets

Yi Wei, Jianguo Chen, Carolyn Wirth

This paper aims to investigate the links between accounting values in Chinese listed companies’ balance sheets and the exposure of their fraudulent activities.

How important are earnings announcements in China?

Liping Zou, William Robert Wilson

This paper tests the information efficiency of the Chinese stock market to judge if it contravenes the Fama (1965) efficient market hypothesis. Following China’s stock market…

The association of earnings quality with corporate performance: Evidence from the emerging market of China

Shiguang Ma, Liangbo Ma

The aim of this paper is to investigate the association of earnings quality with corporate performance of publicly listed firms of China and tries to provide a new explanation…

Long memory volatility in Asian stock markets

Geeta Duppati, Anoop S. Kumar, Frank Scrimgeour, Leon Li

The purpose of this paper is to assess to what extent intraday data can explain and predict long-term memory.

Evaluating the tracking performance and tracking error of New Zealand exchange traded funds

Jun Chen, Yi Chen, Bart Frijns

The aim of this study is to examine the tracking performance and tracking error (TE) of New Zealand exchange traded fsunds (ETFs).