Transformations in the Chinese capital market: technological innovations, sustainability and regulatory reforms (1999–2023)
本文梳理了1999至2023年间中国资本市场会计与金融研究的变化，发现技术创新、可持续性和监管改革推动了学术关注和出版量的增长，适合想了解该领域研究趋势的学者。
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.