Earlycite

Research Article July 30 2026
Chair–CEO age dissimilarity and firms’ annual report tone – evidence from China
Qida Hu; Md. Borhan Uddin Bhuiyan; Muhammad Nurul Houqe
China Accounting and Finance Review (2026) https://doi.org/10.1108/CAFR-08-2025-0136
View articletitled, Chair–CEO age dissimilarity and firms’ annual report tone – evidence from China
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Research Article July 24 2026
Risk management committee and corporate litigation: evidence from China
Radwan Alkebsee; Ahsan Habib; Dinithi Ranasinghe
China Accounting and Finance Review (2026) https://doi.org/10.1108/CAFR-11-2025-0254
View articletitled, Risk management committee and corporate litigation: evidence from China
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Research Article July 22 2026
Does CSR committee matter? The relationship between corporate social responsibility and firm performance in the Asia–Pacific markets
Muhammad Ilyas; Muhammad Tahir Suleman; Aamir Inam Bhutta; Shazaib Butt
China Accounting and Finance Review (2026) https://doi.org/10.1108/CAFR-08-2024-0149
View articletitled, Does CSR committee matter? The relationship between corporate social responsibility and firm performance in the Asia–Pacific markets
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Research Article July 13 2026
Tightening the belt in tough times: performance commitments and labor shares of Chinese reverse mergers
Lingxuan Yang; Jingyun Wang; Yanchun Xia; Yu Liu
China Accounting and Finance Review (2026) https://doi.org/10.1108/CAFR-07-2025-0110
View articletitled, Tightening the belt in tough times: performance commitments and labor shares of Chinese reverse mergers
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Research Article July 13 2026
Large deposits and bank fragility: evidence from an emerging economy
Soumik Bhusan; Ajit Dayanandan; Naresh Gopal
China Accounting and Finance Review (2026) https://doi.org/10.1108/CAFR-10-2025-0238
View articletitled, Large deposits and bank fragility: evidence from an emerging economy
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Research Article June 16 2026
R&D accounting choice and firm performance: disentangling signaling and opportunistic motives in capitalization
Lizhu Ma; Fangjun Wang; Shaojun Zhang
China Accounting and Finance Review (2026) https://doi.org/10.1108/CAFR-08-2025-0144
View articletitled, R&D accounting choice and firm performance: disentangling signaling and opportunistic motives in capitalization
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Research Article May 27 2026
Entity-specific text classification with large language models: two applications on financial and brand news
Laiyi Meng; P. Paul Wang; Huidi Lu; W. Yuna Yang; Suhas Vijayakumar
China Accounting and Finance Review (2026) https://doi.org/10.1108/CAFR-12-2025-0269
View articletitled, Entity-specific text classification with large language models: two applications on financial and brand news
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Research Article May 26 2026
The crash consequences of inalienable human capital
Xin Liu; Xiaoran Ni
China Accounting and Finance Review (2026) https://doi.org/10.1108/CAFR-08-2025-0133
View articletitled, The crash consequences of inalienable human capital
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Research Article May 22 2026
Digital transformation and cost stickiness: a perspective based on resource allocation and agency costs
Xiuli Zhu; Haoran Chen; Mengheng Li
China Accounting and Finance Review (2026) https://doi.org/10.1108/CAFR-06-2024-0082
View articletitled, Digital transformation and cost stickiness: a perspective based on resource allocation and agency costs
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Literature Review May 22 2026
Artificial intelligence in financial markets: a literature review and research agenda
Shuaishuai Gong; Sirui Han; Zhizhuo Kou; Yanting Zhang; Lei Zhu
China Accounting and Finance Review (2026) https://doi.org/10.1108/CAFR-08-2025-0189
View articletitled, Artificial intelligence in financial markets: a literature review and research agenda
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Research Article May 11 2026
The effect of ESG rating disagreement on stock liquidity: evidence from China
Wei Cai; Yanqi Sun; Cheng Xu; Min Bai; Ziyao San
China Accounting and Finance Review (2026) https://doi.org/10.1108/CAFR-07-2024-0103
View articletitled, The effect of ESG rating disagreement on stock liquidity: evidence from China
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Research Article May 11 2026
Can regional trust account for variations in access to trade credit? Evidence from Chinese firms
Yang Xu; Yuhui Li; Yang Wu; Xu Tian
China Accounting and Finance Review (2026) https://doi.org/10.1108/CAFR-04-2025-0041
View articletitled, Can regional trust account for variations in access to trade credit? Evidence from Chinese firms
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Research Article April 28 2026
What drives corporate greenwashing? A machine learning lens on pressure and opportunity in China’s A-share listed firms
Yao Xiao; Miao Yu; Mingji Liu; Kaijie Jiang
China Accounting and Finance Review (2026) https://doi.org/10.1108/CAFR-05-2025-0060
View articletitled, What drives corporate greenwashing? A machine learning lens on pressure and opportunity in China’s A-share listed firms
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Research Article March 19 2026
The bank default and stock returns in the Vietnamese stock market
Le Quy Duong
China Accounting and Finance Review (2026) https://doi.org/10.1108/CAFR-07-2025-0117
View articletitled, The bank default and stock returns in the Vietnamese stock market
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Research Article January 30 2026
Policy-driven interdependence between green and traditional energy markets: new evidence from a quantile-on-quantile transfer entropy analysis
Marco Tedeschi; Adeolu O. Adewuyi; Aviral Kumar Tiwari
China Accounting and Finance Review (2026) https://doi.org/10.1108/CAFR-07-2025-0125
View articletitled, Policy-driven interdependence between green and traditional energy markets: new evidence from a quantile-on-quantile transfer entropy analysis
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