Issue Information

• Published date: 01 October 2023
• Date: 01 October 2023
• DOI: http://doi.org/10.1002/jcaf.22666

Volume 34, Number 4 • October 2023

The Journal of Corpo rat e Accounting & Financ e

Must-Have Corporate Finance

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The Journal of

Corporate

Accounting

& Finance

Volume 34

Number 4

October 2023

N CFO accounting education on the choice of

earnings management

— Ling Tuo, Ruixue Du and Zhenfeng Liu

N Impact of Basel III liquidity and capital

regulations on bank lending and nancial

stability: Evidence from emerging countries

— Anil K. Sharma and Rosy Chauhan

N Does diversity in supervisory boards affect

protability and corporate social

responsibility?

— Muhammad Taufik and

Jessie Fircayanthi Oh

N Regional capital ow and capital allocation

efciency of high-tech enterprises in China

— Ke Xu, Jian Li and Chengxuan Geng

N The generalist CEO pay premium and CEO

risk aversion

— Leila Zbib and Kwadwo Asare

N Dividend smoothing and ownership

concentration: Evidence fromLatin America

— Tamara Tigero, Rodrigo Saens and

Augusto Castillo