audit fees

Jiang, Jin ORCID: https://orcid.org/0000-0002-9366-648X and Ye, Rui ORCID: https://orcid.org/0000-0002-9366-648X (2024) Hedge accounting, IFRS 9, and audit fees: evidence from China. Accounting and Finance, 64 (3). pp. 3111-3135. ISSN 0810-5391 (Print), 1467-629X (Online) (doi:10.1111/ACFI.13268)

China

Jiang, Jin ORCID: https://orcid.org/0000-0002-9366-648X and Ye, Rui ORCID: https://orcid.org/0000-0002-9366-648X (2024) Hedge accounting, IFRS 9, and audit fees: evidence from China. Accounting and Finance, 64 (3). pp. 3111-3135. ISSN 0810-5391 (Print), 1467-629X (Online) (doi:10.1111/ACFI.13268)

Ye, Rui ORCID: https://orcid.org/0000-0002-9366-648X, Heravi, Saeed and Xiao, Jason (2023) Market institutions, fair value, and financial analyst forecast accuracy. Abacus: A Journal of Accounting, Finance and Business Studies, 60 (1). pp. 130-171. ISSN 0001-3072 (Print), 1467-6281 (Online) (doi:10.1111/ABAC.12310)

Digital Transformation (DT)

Jiang, Jin, Lu, Xiangyun, Xie, Li, Ye, Rui ORCID: https://orcid.org/0000-0002-9366-648X and Cheng, Peng (2025) The impact of managerial attention to digital transformation on stock price synchronicity from the dynamic capability perspective. Journal of International Accounting, Auditing and Taxation (JIAAT). ISSN 1061-9518 (Print), 1879-1603 (Online) (In Press)

DT innovation

Jiang, Jin, Lu, Xiangyun, Xie, Li, Ye, Rui ORCID: https://orcid.org/0000-0002-9366-648X and Cheng, Peng (2025) The impact of managerial attention to digital transformation on stock price synchronicity from the dynamic capability perspective. Journal of International Accounting, Auditing and Taxation (JIAAT). ISSN 1061-9518 (Print), 1879-1603 (Online) (In Press)

DT integration

Jiang, Jin, Lu, Xiangyun, Xie, Li, Ye, Rui ORCID: https://orcid.org/0000-0002-9366-648X and Cheng, Peng (2025) The impact of managerial attention to digital transformation on stock price synchronicity from the dynamic capability perspective. Journal of International Accounting, Auditing and Taxation (JIAAT). ISSN 1061-9518 (Print), 1879-1603 (Online) (In Press)

dynamic capabilities

Jiang, Jin, Lu, Xiangyun, Xie, Li, Ye, Rui ORCID: https://orcid.org/0000-0002-9366-648X and Cheng, Peng (2025) The impact of managerial attention to digital transformation on stock price synchronicity from the dynamic capability perspective. Journal of International Accounting, Auditing and Taxation (JIAAT). ISSN 1061-9518 (Print), 1879-1603 (Online) (In Press)

emerging market

Jiang, Jin, Liu, Baolong and Ye, Rui ORCID: https://orcid.org/0000-0002-9366-648X (2025) Foreign institutional investors and share pledging: evidence from China's stock market openness reform. Global Finance Journal, 66:101122. ISSN 1044-0283 (Print), 1873-5665 (Online) (doi:10.1016/j.gfj.2025.101122)

fair value hierarchy

Ye, Rui ORCID: https://orcid.org/0000-0002-9366-648X, Heravi, Saeed and Xiao, Jason (2023) Market institutions, fair value, and financial analyst forecast accuracy. Abacus: A Journal of Accounting, Finance and Business Studies, 60 (1). pp. 130-171. ISSN 0001-3072 (Print), 1467-6281 (Online) (doi:10.1111/ABAC.12310)

financial analyst forecast properties

Ye, Rui ORCID: https://orcid.org/0000-0002-9366-648X, Heravi, Saeed and Xiao, Jason (2023) Market institutions, fair value, and financial analyst forecast accuracy. Abacus: A Journal of Accounting, Finance and Business Studies, 60 (1). pp. 130-171. ISSN 0001-3072 (Print), 1467-6281 (Online) (doi:10.1111/ABAC.12310)

financial derivatives

Jiang, Jin, Lu, Xiangyun, Xiao, Jason and Ye, Rui ORCID: https://orcid.org/0000-0002-9366-648X (2025) Hedging, hedge accounting, and stock price crash risk: evidence from China. The International Journal of Accounting. ISSN 1094-4060 (Print), 2213-3933 (Online) (doi:10.1142/S1094406025430012)

Jiang, Jin ORCID: https://orcid.org/0000-0002-9366-648X and Ye, Rui ORCID: https://orcid.org/0000-0002-9366-648X (2024) Hedge accounting, IFRS 9, and audit fees: evidence from China. Accounting and Finance, 64 (3). pp. 3111-3135. ISSN 0810-5391 (Print), 1467-629X (Online) (doi:10.1111/ACFI.13268)

foreign institutional investors

Jiang, Jin, Liu, Baolong and Ye, Rui ORCID: https://orcid.org/0000-0002-9366-648X (2025) Foreign institutional investors and share pledging: evidence from China's stock market openness reform. Global Finance Journal, 66:101122. ISSN 1044-0283 (Print), 1873-5665 (Online) (doi:10.1016/j.gfj.2025.101122)

hedge accounting

Jiang, Jin, Lu, Xiangyun, Xiao, Jason and Ye, Rui ORCID: https://orcid.org/0000-0002-9366-648X (2025) Hedging, hedge accounting, and stock price crash risk: evidence from China. The International Journal of Accounting. ISSN 1094-4060 (Print), 2213-3933 (Online) (doi:10.1142/S1094406025430012)

Jiang, Jin ORCID: https://orcid.org/0000-0002-9366-648X and Ye, Rui ORCID: https://orcid.org/0000-0002-9366-648X (2024) Hedge accounting, IFRS 9, and audit fees: evidence from China. Accounting and Finance, 64 (3). pp. 3111-3135. ISSN 0810-5391 (Print), 1467-629X (Online) (doi:10.1111/ACFI.13268)

hedging

Jiang, Jin, Lu, Xiangyun, Xiao, Jason and Ye, Rui ORCID: https://orcid.org/0000-0002-9366-648X (2025) Hedging, hedge accounting, and stock price crash risk: evidence from China. The International Journal of Accounting. ISSN 1094-4060 (Print), 2213-3933 (Online) (doi:10.1142/S1094406025430012)

IFRS 9

Jiang, Jin ORCID: https://orcid.org/0000-0002-9366-648X and Ye, Rui ORCID: https://orcid.org/0000-0002-9366-648X (2024) Hedge accounting, IFRS 9, and audit fees: evidence from China. Accounting and Finance, 64 (3). pp. 3111-3135. ISSN 0810-5391 (Print), 1467-629X (Online) (doi:10.1111/ACFI.13268)

IFRS 9

Jiang, Jin, Lu, Xiangyun, Xiao, Jason and Ye, Rui ORCID: https://orcid.org/0000-0002-9366-648X (2025) Hedging, hedge accounting, and stock price crash risk: evidence from China. The International Journal of Accounting. ISSN 1094-4060 (Print), 2213-3933 (Online) (doi:10.1142/S1094406025430012)

information disclosure

Ye, Rui ORCID: https://orcid.org/0000-0002-9366-648X, Heravi, Saeed and Xiao, Jason (2023) Market institutions, fair value, and financial analyst forecast accuracy. Abacus: A Journal of Accounting, Finance and Business Studies, 60 (1). pp. 130-171. ISSN 0001-3072 (Print), 1467-6281 (Online) (doi:10.1111/ABAC.12310)

market institutions

Ye, Rui ORCID: https://orcid.org/0000-0002-9366-648X, Heravi, Saeed and Xiao, Jason (2023) Market institutions, fair value, and financial analyst forecast accuracy. Abacus: A Journal of Accounting, Finance and Business Studies, 60 (1). pp. 130-171. ISSN 0001-3072 (Print), 1467-6281 (Online) (doi:10.1111/ABAC.12310)

regional institutions

Ye, Rui ORCID: https://orcid.org/0000-0002-9366-648X, Heravi, Saeed and Xiao, Jason (2023) Market institutions, fair value, and financial analyst forecast accuracy. Abacus: A Journal of Accounting, Finance and Business Studies, 60 (1). pp. 130-171. ISSN 0001-3072 (Print), 1467-6281 (Online) (doi:10.1111/ABAC.12310)

share pledging

Jiang, Jin, Liu, Baolong and Ye, Rui ORCID: https://orcid.org/0000-0002-9366-648X (2025) Foreign institutional investors and share pledging: evidence from China's stock market openness reform. Global Finance Journal, 66:101122. ISSN 1044-0283 (Print), 1873-5665 (Online) (doi:10.1016/j.gfj.2025.101122)

stock market openness

Jiang, Jin, Liu, Baolong and Ye, Rui ORCID: https://orcid.org/0000-0002-9366-648X (2025) Foreign institutional investors and share pledging: evidence from China's stock market openness reform. Global Finance Journal, 66:101122. ISSN 1044-0283 (Print), 1873-5665 (Online) (doi:10.1016/j.gfj.2025.101122)

stock price crash risk

Jiang, Jin, Lu, Xiangyun, Xiao, Jason and Ye, Rui ORCID: https://orcid.org/0000-0002-9366-648X (2025) Hedging, hedge accounting, and stock price crash risk: evidence from China. The International Journal of Accounting. ISSN 1094-4060 (Print), 2213-3933 (Online) (doi:10.1142/S1094406025430012)

stock price synchronicity

Jiang, Jin, Lu, Xiangyun, Xie, Li, Ye, Rui ORCID: https://orcid.org/0000-0002-9366-648X and Cheng, Peng (2025) The impact of managerial attention to digital transformation on stock price synchronicity from the dynamic capability perspective. Journal of International Accounting, Auditing and Taxation (JIAAT). ISSN 1061-9518 (Print), 1879-1603 (Online) (In Press)

textual analysis

Jiang, Jin, Lu, Xiangyun, Xie, Li, Ye, Rui ORCID: https://orcid.org/0000-0002-9366-648X and Cheng, Peng (2025) The impact of managerial attention to digital transformation on stock price synchronicity from the dynamic capability perspective. Journal of International Accounting, Auditing and Taxation (JIAAT). ISSN 1061-9518 (Print), 1879-1603 (Online) (In Press)