List of Issues | School of Accounting and Finance

Date	Volume	Number	Title	Author
2025-05	27	2	Is “Collaborative Governance” or “Competitive Collusion” the effect of cross-ownership on corporate innovation	Lijuan Yang, Jiangxi University of Finance and Economics Lijuan Xiao, Jiangxi University of Finance and Economics Lingyun Xiong, Jiangxi University of Finance and Economics Jinjin Wang, Jiangxi University of Finance and Economics Min Bai, The University of Waikato
2025-05	27	2	Firm-level climate risk exposure, ESG disclosure and stock liquidity: evidence from textual analysis	Asis Kumar Sahu, Birla Institute of Technology and Science – Pilani Campus Byomakesh Debata, Birla Institute of Technology and Science – Pilani Campus
2025-05	27	2	Financial reporting quality and corporate hedging policy: preliminary evidence	Sipeng Chen, The Hong Kong Polytechnic University Yuan Huang, The Hong Kong Polytechnic University
2025-05	27	2	Co-opted boards and bidder performance	Syed Shams, University of Southern Queensland Hoa Luong, University of Otago Nafisa Zabeen Ovi, Monash University
2025-05	27	2	CEO turnover in family firms: the corporate transparency perspective	Cheng-Hsun Lee, National Kaohsiung University of Science and Technology Sudipta Bose, The University of Newcastle
2025-03	27	1	Taxes under stress: bank stress tests and corporate tax planning	Bill B. Francis, Rensselaer Polytechnic Institute Raffi E. García, Rensselaer Polytechnic Institute Jyothsna G. Harithsa, State University of New York College at Geneseo
2025-03	27	1	Decoding the impact of political uncertainty on IPO underpricing in China	Yamin Xie, SILC Business School, Shanghai University; University of Technology Sydney Zhichao Li, SILC Business School, Shanghai University; Huawei Technologies Co., Ltd., Shanghai Wenjing Ouyang, University of the Pacific Hongxia Wang, Coastal Carolina University
2025-03	27	1	The value-relevance of gains on bargain purchase: do actions speak louder than words?	Wessel M. Badenhorst, University of Pretoria
2025-03	27	1	Behind closed doors: unveiling earnings management in private subsidiaries of public firms	V.P. Priyesh, Indian Institute of Management Tiruchirappalli Lukose P.J. Jijo, Indian Institute of Management Kozhikode
2025-03	27	1	Capital market liberalization and corporate debt maturity structure: evidence from the Shanghai-Shenzhen-Hong Kong Stock connect	Jun Huang, Shanghai University of Finance and Economics Haijie Mo, Shanghai University of International Business and Economics Tianshu Zhang, Shanghai University of International Business and Economics