顶刊推送《China Accounting and Finance Review 》2021-23-4

树童子祥俊苏会计学术联盟 2023-02-24

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出品@会计学术联盟(ID：KJXSLM)，顶刊推送管理部；信息来源：点击阅读原文。跟踪：傅树童暨南大学；审核：武子祥北京石油化工学院；编辑：王俊苏重庆理工大学；欢迎联系微信13717527221，提供重要学术新闻线索。

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China Accounting and Finance Review (CAFR)

Established in 1999 by The Hong Kong Polytechnic University (PolyU) in collaboration with Tsinghua University, China Accounting and Finance Review (CAFR) is the first refereed journal of accounting and finance published in the Greater China Region. For more than 20 years, CAFR has been publishing original articles that have implications for accounting and finance issues in China. All subject areas in accounting and finance, and research methodologies, including empirical, analytical, behavioral, conceptual, or experimental, will be considered.

To attract more high-quality publications, starting from this year CAFR welcomes submissions of research papers and literature review papers with topics related to contemporary accounting and finance issues for all countries or regions outside of China. CAFR also encourages comparability studies (of special interest are replications of prior China or US studies using data from other countries), or applying fundamental analysis of accounting information for capital markets around the world. CAFR now publishes global, rather than just China, topics. Since 2019, CAFR has been rated "A" in the Australian Business Deans Council (ABDC) Journal Quality List and indexed in the Australian Research Council (ARC) and American Economic Association (EconLit).

China Accounting and Finance Review

Volume 23, Number 4

（Pages 1-130 December 2021)

Catalog

[1].Media as Other Information for Fundamental Valuation

Jiajia Fu, Jingran Zhao

[2].Influence of Extractive Revenue Disclosure on Control of Corruption: Are EITI implementers better than non-EITI-implementing counterparts?

Olayinka Moses, Muhammad Nurul Houqe, Tony van Zijl

[3].Creditor Protection and Corporate Tax Avoidance: Evidence from a Quasi-natural Experiment of the “Anti-Laolai” Policy in China

Yue Chen, Chaoying Li, Chun Yuan, Bing Zhu

[4].Does Tight Internal Control Hinder Firm Innovation?

Tingting Huang, Yilin Pan, Kai Zhu, Xinyuan Chen

Abstract

Media as Other Information for Fundamental Valuation Jiajia FuThe University of Texas Rio Grande Valley, U.S.A.Jingran ZhaoThe Hong Kong Polytechnic University, Hong KongAbstract: The media is an important information intermediary. We investigate the informational role of the media by examining whether media content, measured by the sentiment of news articles,contains information about a firm’s fundamental value beyond that conveyed in earnings, book value, and analyst forecasts. We show that incorporating media content into Ohlson’s (1995) residual income model generally improves its ability to predict future residual income,explain current stock prices, and predict future stock prices. Our results are strengthened when media coverage is higher and when media sentiment is more dispersed. Keywords: Media Content, Fundamental Valuation, Mispricing

Influence of Extractive Revenue Disclosure on Control of Corruption: Are EITI implementers better than non-EITI-implementing counterparts?
Olayinka MosesVictoria University of Wellington, New ZealandMuhammad Nurul HouqeMassey University, New ZealandTony van ZijlVictoria University of Wellington, New ZealandAbstract: Corruption draws attention to the accountability practices of governments, especially as theprohibition of corruption within the public sector is ostensibly perceived as the foundation for minimising private sector corruption. This study examines the real effect of the Extractive Industries Transparency Initiative (EITI) and whether enlisting and implementing EITI standards over time translates into improved control of corruption in natural resource rich countries. Specifically, we investigate whether EITI membership makes a difference in terms of the control of corruption and whether the control of corruption in EITI-implementing countries declines with increased EITI implementation experience relative to pair-matched non-EITI-implementing countries. On the basis of 1,493 country-year observations for the period 2003 to 2017 across 111 natural resource rich countries, we find that EITI membership status on its own does not lead to improved control of corruption. However, our findings show that EITI implementation experience over time translates into improved control of corruption for EITI implementers compared to their matched non-EITI-implementing counterparts. Hence, for developing countries, joining the EITI appears to signal a commitment to reducing corruption, and the perception of corruption reduces with increasing experience. These findings are novel and in certain respects confirm the expectations underlying the establishment of the EITI. Keywords:Corruption, EITI, EITI Implementation Experience, Developing Countries, Natural Resources, Extractive Revenue Accountability

Creditor Protection and Corporate Tax Avoidance: Evidence from a Quasi-natural Experiment of the “Anti-Laolai” Policy in China
Yue ChenCentral University of Finance and Economics, ChinaChaoying LiCentral University of Finance and Economics, ChinaChun YuanCentral University of Finance and Economics, ChinaBing ZhuCentral University of Finance and Economics, ChinaAbstract:This paper investigates how creditor protection affects corporate tax avoidance. We explorethe issuance of the first high consumption restrictions against judgement debtors (“laolai”) as a shock to the debtor-creditor relationship that prompts debtors to consider stakeholder interests more when making risky business decisions. As a result, debtors engage in less tax avoidance. Using a difference-in-differences analysis, we find that borrowing firms operating in a severer dishonest environment significantly decrease their level of tax avoidance after the enactment of the anti-laolai policy. This effect is more pronounced for firms with higher leverage and greater profit volatility, when firms are state owned, and when firms are in provinces with stronger tax collection enforcement. Overall, our paper adds to the literature on the economic consequences of creditor protection and the determinants of corporate tax avoidance. Keywords: Creditor Protection, Anti-Laolai Policy, Corporate Tax Avoidance

Does Tight Internal Control Hinder Firm Innovation?
Tingting HuangShanghai University of Finance and Economics, ChinaYilin PanNanjing University, ChinaKai ZhuShanghai University of Finance and Economics, ChinaXinyuan ChenShanghai University of Finance and Economics, ChinaAbstract: This paper studies the impact of the strictness of internal control on firm innovation. Innovation activities are characterised by high uncertainty and risk of failure, while internal control focuses on operational efficiency and compliance with applicable laws and regulations. Thus, tight internal control discourages employees from undertaking risky innovation projects. On the basis of the criteria for identifying internal control weaknesses in Chinese listed firms, this paper constructs a proxy for the strictness of internal control. The results show that tighter internal control leads to less innovation input and lower innovation quality. This relation is stronger for firms with more R&D staff and weakens for firms with specialised R&D centres and state-owned firms. In addition, the impact of innovation output on operating performance is weaker in firms with tighter internal control. This paper reveals the negative impact of tight internal control on innovation activities and provides important implications for the implementation of China’s innovation strategy. Keywords: Internal Control Strictness, Negative Incentives, Innovation Input, Innovation Quality

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信息收集：傅树童暨南大学

信息审核：武子祥北京石油化工学院

推文编辑：王俊苏重庆理工大学

编辑团队成员名单：
李欣颖青海民族大学会计硕士研二
张澳湖南大学会计学大四
石庚岩信阳师范学院会计学研二
吴伟浙江工商大学会计学研三
王萃芳东北财经大学企业管理博二
王俊苏重庆理工大学 MPACC 研一

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