Transformations in the Chinese capital market: technological innovations, sustainability and regulatory reforms (1999–2023)

Purpose This paper examines the evolving landscape of accounting and finance research on the Chinese capital market, building on a previous study published at Abacus in 2018. Design/methodology/approach By incorporating data from 1999 to 2023, our analysis offers a detailed examination of shifts in academic focus, methodological advancements and thematic expansions over the last quarter-century. Findings The study reveals a substantial increase in accounting and finance publications related to the Chinese capital market in both Tier 1 and Asia-Pacific journals. The dynamic growth of the Chinese capital market during this period reflects profound economic transformations, characterized by technological innovations, sustainability commitments and regulatory reforms. Originality/value We conclude that the globally important Chinese capital market has attracted increasing academic attention, significantly advancing the understanding of accounting and finance research in China’s capital market.

Authors

Institutions

Publication Details

Journal
Journal of Accounting Literature
Published
2024-12-19
DOI
https://doi.org/10.1108/jal-08-2024-0194
Citations
3
Primary Topic
Corporate Finance and Governance
Type
article
Field-Weighted Citation Impact
2.84
Controls
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article

Transformations in the Chinese capital market: technological innovations, sustainability and regulatory reforms (1999–2023)

Jianlei Han, Zheyao Pan, Stewart Jones, Zini Liang et al.
3 citations
Journal of Accounting Literature
Corporate Finance and Governance
2.84
article

Transformations in the Chinese capital market: technological innovations, sustainability and regulatory reforms (1999–2023)

Jianlei Han, Zheyao Pan, Stewart Jones, Zini Liang, Jing Shi
article en
3 citations

Abstract

Purpose This paper examines the evolving landscape of accounting and finance research on the Chinese capital market, building on a previous study published at Abacus in 2018. Design/methodology/approach By incorporating data from 1999 to 2023, our analysis offers a detailed examination of shifts in academic focus, methodological advancements and thematic expansions over the last quarter-century. Findings The study reveals a substantial increase in accounting and finance publications related to the Chinese capital market in both Tier 1 and Asia-Pacific journals. The dynamic growth of the Chinese capital market during this period reflects profound economic transformations, characterized by technological innovations, sustainability commitments and regulatory reforms. Originality/value We conclude that the globally important Chinese capital market has attracted increasing academic attention, significantly advancing the understanding of accounting and finance research in China’s capital market.

Journal of Accounting Literature
The University of Sydney (AU), Zhongnan University of Economics and Law (CN), Macquarie University (AU)
Openalex Percentile: Top 8%
Corporate Finance and Governance
2.84
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