Volume 19, Issue 4, December 2026 |
Volume 19, Issue 4, December 2026
Accounting for capital, accounting for humanity — A
Marxist view of AI and the role of accountants
in the time of AI
Oliver Zhen Li
The economic consequences of tightening insider
trading regulation: evidence from Hong Kong
Zhihong Chen, Yuyan Guan, Bin Ke
Digital transformation, information advantage and
managerial opportunism
Yan Li, Yangyang Liu, Jing Dai, Hong Luo
Predicting goodwill impairment from M&A
comment letters: an explainable machine learning
approach
Hongqin Tang, Jialan Huang, Nan Li
TMT openness and corporate innovation:
personality measurement using an LLM
Jinglu Zhao, Zeyu Zhang
Computing power projects and digital
transformation of enterprises: Evidence from
the "East data, West computing" project
Lu Li, Chuanxing Tan
Social credit systems and corporate AI
development
Tai Wang
Business groups and affiliated firms digital
transformation
Hui Xu, Haomin Wu, Wei Zheng,
Kam C. Chan, Qiaoling Fang
Corrigendum to "Business groups and affiliated
firms digital transformation" [China J. Account.
Res. 19 (2026) 100488]
Hui Xu, Haomin Wu, Wei Zheng,
Kam C. Chan, Qiaoling Fang
* The content is copyright of Elsevier. |
