Vol. 13 No. 1 (2026): In Progress

Articles

• Effects of ownership type of Chinese firms on the relationship between accounting conservatism and credit ratings

  SungMan Yoon, Lu Kun, YongMin Cho

  1-11

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• Accounting conservatism and fair value model selection of investment property in ASEAN

  Kholilah Kholilah, Aulia Fuad Rahman, Abdul Ghofar, Sari Atmini, Mohd Rizal Palil

  12-23

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• From assimilation to innovation: A Bayesian Nelson–Phelps model of China’s technological catch-up with the United States

  Nguyen Thi Ngoc Nga, Nguyen Ngoc Thach

  24-44

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