Research classified by Journal of Economic Literature (JEL) codes

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Top JEL
/ M: Business Administration and Business Economics; Marketing; Accounting; Personnel Economics
/ / M4: Accounting
/ / / M41: Accounting

2026

• Katarzyna Chłapek & Sylwia Krajewska & Pola Filipowicz, 2026, "Eu Taxonomy In Sustainability Reporting - A Case Study," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2026, issue 1, pages 45-64, DOI: 10.18267/j.cfuc.629.
• Dennis D Fehrenbacher & Naomi S Soderstrom, 2026, "Does ESG information draw more visual attention than financial information?," Australian Journal of Management, Australian School of Business, volume 51, issue 2, pages 416-437, May, DOI: 10.1177/03128962251319724.
• Zengfu Li & Xin Kuang & Yue Gan & Zheng Pan & Yangjun Cai, 2026, "The impact of air pollution on management earnings forecasts: Evidence from China," Australian Journal of Management, Australian School of Business, volume 51, issue 2, pages 561-582, May, DOI: 10.1177/03128962251331084.
• Nicole Nikiforow & Thorsten Knauer & Svenja Marsula, 2026, "Behavioral effects of feedback in management accounting research: a literature review of the current state," Journal of Business Economics, Springer, volume 96, issue 4, pages 543-571, May, DOI: 10.1007/s11573-025-01251-w.
• Yehui Tong & Zélia Serrasqueiro, 2026, "A Study on the Influence of Intellectual Capital on Firm Performance Before and During the COVID-19 Crisis: Evidence from the High and Medium–High Technology Manufacturing Sectors in Portugal," Journal of the Knowledge Economy, Springer;Portland International Center for Management of Engineering and Technology (PICMET), volume 17, issue 1, pages 169-192, February, DOI: 10.1007/s13132-025-02649-1.
• Moritz Schneider & Rolf Brühl, 2026, "CFO antecedents of accounting wrongdoing: a literature review," Management Review Quarterly, Springer, volume 76, issue 1, pages 371-419, February, DOI: 10.1007/s11301-024-00485-2.
• Olga Bogachek & Antonio De Vito & Paul Demeré & Francesco Grossetti, 2026, "Using narrative disclosures to predict tax outcomes," Review of Accounting Studies, Springer, volume 31, issue 1, pages 374-412, March, DOI: 10.1007/s11142-025-09914-3.
• Hyun Jung Rim & Jenny Zha Giedt, 2026, "Mistaking bad news for good news: investor optimism and mispricing of strategic alternatives announcements," Review of Accounting Studies, Springer, volume 31, issue 1, pages 167-209, March, DOI: 10.1007/s11142-025-09917-0.
• Musaib Ashraf & Aishwarrya Deore & Ranjani Krishnan, 2026, "The role of identity in corporate governance: evidence from gender differences in the audit committee chair-chief financial officer dyad," Review of Accounting Studies, Springer, volume 31, issue 1, pages 564-612, March, DOI: 10.1007/s11142-025-09921-4.
• Stefan F. Schantl & Alfred Wagenhofer, 2026, "When do corporate penalties for financial misreporting enhance long-term firm value?," Review of Accounting Studies, Springer, volume 31, issue 1, pages 118-166, March, DOI: 10.1007/s11142-025-09925-0.
• Frank Heflin & Mark P. Kim & James R. Moon Jr. & Spencer R. Pierce, 2026, "Post-litigation reporting conservatism," Review of Accounting Studies, Springer, volume 31, issue 1, pages 301-333, March, DOI: 10.1007/s11142-025-09930-3.
• Miles Gietzmann & Francesco Grossetti & Craig M. Lewis, 2026, "Investor distraction and multi-dimensional financial narrative," Review of Accounting Studies, Springer, volume 31, issue 1, pages 334-373, March, DOI: 10.1007/s11142-026-09950-7.
• Mingyi Hung & Yi Ru & Guoman She & Lynn Linghuan Wang, 2026, "Horizon problems in the implementation of bank reporting regulation: evidence from China," Review of Accounting Studies, Springer, volume 31, issue 2, pages 906-943, June, DOI: 10.1007/s11142-025-09927-y.
• Andrew C. Call & Mehmet C. Kara & Matt Peterson & Eric Weisbrod, 2026, "Social media discussion of sell-side analyst research: evidence from Twitter," Review of Accounting Studies, Springer, volume 31, issue 2, pages 1088-1130, June, DOI: 10.1007/s11142-025-09929-w.
• Noah Myers & Mason C. Snow & Nathan Waddoups & David A. Wood, 2026, "Improving the production and reviewing of design science research in accounting," Review of Accounting Studies, Springer, volume 31, issue 2, pages 786-817, June, DOI: 10.1007/s11142-026-09933-8.
• Kyungran Lee & ShinWoo Lee & Gil Sadka, 2026, "ASC 606, revenue uncertainty, and cost of debt: short-term and long-term consequences," Review of Accounting Studies, Springer, volume 31, issue 2, pages 1019-1050, June, DOI: 10.1007/s11142-026-09936-5.
• Amanda Awyong & Young Jun Cho & Holly Yang, 2026, "Conference calls and information spillover: the role of analyst participation," Review of Accounting Studies, Springer, volume 31, issue 2, pages 1131-1164, June, DOI: 10.1007/s11142-026-09937-4.
• Emily E. Griffith & Linette M. Rousseau & Karla M. Zehms, 2026, "Why do critical audit matters lack teeth? Insights from auditors’ implementation experiences," Review of Accounting Studies, Springer, volume 31, issue 2, pages 1481-1520, June, DOI: 10.1007/s11142-026-09938-3.
• Trent J. Krupa & Michele S. Mullaney, 2026, "The use of artificial intelligence in decision-making: evidence from the effectiveness of corporate tax strategies," Review of Accounting Studies, Springer, volume 31, issue 2, pages 704-744, June, DOI: 10.1007/s11142-026-09940-9.
• A. Nicole Skinner & Kristen Valentine, 2026, "Green patenting and voluntary innovation disclosure," Review of Accounting Studies, Springer, volume 31, issue 2, pages 864-905, June, DOI: 10.1007/s11142-026-09944-5.
• Daniel P. Lynch & Max Pflitsch & Michael Stich, 2026, "Earnings management around the Tax Cuts and Jobs Act of 2017," Review of Accounting Studies, Springer, volume 31, issue 2, pages 981-1018, June, DOI: 10.1007/s11142-026-09946-3.
• Riddha Basu & Gary Chen & Spencer Pierce, 2026, "Labor unionization and non-GAAP reporting," Review of Accounting Studies, Springer, volume 31, issue 2, pages 1207-1244, June, DOI: 10.1007/s11142-026-09947-2.
• AJ Yuan Chen & Patricia M. Dechow & Samuel T. Tan, 2026, "Corporate response to the Black Lives Matter movement: determinants of speaking out in support of social causes," Review of Accounting Studies, Springer, volume 31, issue 2, pages 1245-1300, June, DOI: 10.1007/s11142-026-09951-6.
• Lili Dai & Ping Gong & Andrew B. Jackson & Zihang Peng, 2026, "Controlling the narrative: managers’ topic-shifting behavior in conference calls," Review of Accounting Studies, Springer, volume 31, issue 2, pages 1165-1206, June, DOI: 10.1007/s11142-026-09952-5.
• Kanyuan Huang & Yakun Wang & T. J. Wong & Tianyu Zhang, 2026, "User anonymity and the informativeness of social media: evidence from a natural experiment," Review of Accounting Studies, Springer, volume 31, issue 2, pages 1051-1087, June, DOI: 10.1007/s11142-026-09953-4.
• Xiaori Zhang & Christine Jiang & Danqing Young, 2026, "Algorithmic trading and intra-industry information transfer," Review of Accounting Studies, Springer, volume 31, issue 2, pages 745-785, June, DOI: 10.1007/s11142-026-09954-3.
• Brant Christensen & Matthew Ege & Nathan Sharp & T. Jeffrey Wilks, 2026, "What do public company audit clients want from their auditor?," Review of Accounting Studies, Springer, volume 31, issue 2, pages 1403-1438, June, DOI: 10.1007/s11142-026-09957-0.
• Jean Jieyin Zeng, 2026, "Do managers learn about their firm’s ownership changes before public disclosure?," Review of Accounting Studies, Springer, volume 31, issue 2, pages 1301-1341, June, DOI: 10.1007/s11142-026-09958-z.
• Asad Mehmood & Stefano Za & Francesco De Luca, 2026, "Exploring the hybrid organizations debate in the business studies," Review of Managerial Science, Springer, volume 20, issue 1, pages 53-80, January, DOI: 10.1007/s11846-025-00872-3.
• Tytti Elo & Kaisu Puumalainen & Helena Sjögrén & Satu Pätäri & Léo-Paul Dana, 2026, "Future of knowledge-intensive work: stakeholder perceptions on technology-driven changes in the accounting profession," Review of Managerial Science, Springer, volume 20, issue 3, pages 957-993, March, DOI: 10.1007/s11846-025-00896-9.
• Sebastian Eichfelder & Jonas Knaisch & Kerstin Schneider, 2026, "Bonus depreciation as instrument for structural economic policy: effects on investment and asset structure," Review of Managerial Science, Springer, volume 20, issue 4, pages 1097-1130, April, DOI: 10.1007/s11846-025-00885-y.
• Anting Li & Jianqiong Wang & Yaru Yang, 2026, "Dose common institutional ownership constrain tunneling?," Review of Managerial Science, Springer, volume 20, issue 4, pages 1193-1228, April, DOI: 10.1007/s11846-025-00905-x.
• Hyonok Kim & Jungwon Min & Konari Uchida, 2026, "Performance target setting for organizational impression management: overestimated earnings targets after previous target misses," Review of Managerial Science, Springer, volume 20, issue 5, pages 1427-1458, May, DOI: 10.1007/s11846-025-00910-0.
• Efstathios Magerakis & Christina Theodoraki, 2026, "Environmental uncertainty and corporate performance: Can R&D investments provide a silver lining to this cloud?," Review of Managerial Science, Springer, volume 20, issue 6, pages 1871-1913, June, DOI: 10.1007/s11846-025-00923-9.
• Mohammad Ebrahim Nawaiseh, 2026, "The joint influence of audit partner tenure, gender, pre- client experience on audit quality of listed firms in Jordan," SN Business & Economics, Springer, volume 6, issue 3, pages 1-28, March, DOI: 10.1007/s43546-025-01006-3.
• Ekaterina Ponomareva Reshetnikova, 2026, "Climate performance evaluation of investment portfolios as driver of net zero economy: comparative study and analysis of existing methodologies," Review of World Economics (Weltwirtschaftliches Archiv), Springer;Institut für Weltwirtschaft (Kiel Institute for the World Economy), volume 162, issue 1, pages 121-152, February, DOI: 10.1007/s10290-025-00593-5.
• Veronica Grosu & Victor Cojocaru & Victor Cojocaru & Anastasia Mihaila & Anastasia Mihaila & Galina Badicu & Svetlana Mihaila, 2026, "Integrating IFRS 15 into budgeting and cost estimation for software companies," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 13, issue 3, pages 177-192, March, DOI: 10.9770/w8368992932.
• Nemcova Jana & Svoboda Patrik & Hampel David, 2026, "Information Asymmetry and Fair Value Accounting: Insights from Residential Real Estate in the UK, Germany, and Spain," Real Estate Management and Valuation, Sciendo, volume 34, issue 1, pages 124-132, DOI: 10.2478/remav-2026-0010.
• Firmansyah Irman & Adawiyah Wiwiek Rabiatul & Setyorini Christina Tri, 2026, "Integrating Spiritual Social Responsibility Commitment Into MSMES’ Sustainability: Bridging Green Practices in Emerging Economies," Studia Universitatis „Vasile Goldis” Arad – Economics Series, Sciendo, volume 36, issue 2, pages 49-71, DOI: 10.2478/sues-2026-0008.
• Philip Sinnadurai & Khakan Najaf & Jac Birt, 2026, "It’s Within the Family — Executive Remuneration Policies of Nanyang Companies in Malaysia," Review of Pacific Basin Financial Markets and Policies (RPBFMP), World Scientific Publishing Co. Pte. Ltd., volume 29, issue 01, pages 1-35, March, DOI: 10.1142/S0219091526500050.
• V. Vijayagopal & M. Thenmozhi, 2026, "Are Family Firms Selective in Tax and Accounting Aggressiveness? Evidence from India," Review of Pacific Basin Financial Markets and Policies (RPBFMP), World Scientific Publishing Co. Pte. Ltd., volume 29, issue 01, pages 1-34, March, DOI: 10.1142/S0219091526500086.
• Rick Johnston, 2026, "Securities and Exchange Commission Comment Letter Research — Quo Vadis?," Review of Pacific Basin Financial Markets and Policies (RPBFMP), World Scientific Publishing Co. Pte. Ltd., volume 29, issue 02, pages 1-26, June, DOI: 10.1142/S0219091526500128.
• Le Emily Xu & Kun Yu, 2026, "CSR Report Readability: Does It Matter to Analyst Recommendations and Information Environment?," Review of Pacific Basin Financial Markets and Policies (RPBFMP), World Scientific Publishing Co. Pte. Ltd., volume 29, issue 02, pages 1-43, June, DOI: 10.1142/S0219091526500141.
• Adnan Shoaib & Muhammad Ayub Siddiqui & Muhammad Bilal Saeed, 2026, "Leverage, Firm Fundamentals And Earnings Management Under Nonlinear Assumptions: Evidences From Apta Economies," The Singapore Economic Review (SER), World Scientific Publishing Co. Pte. Ltd., volume 71, issue 02, pages 547-576, March, DOI: 10.1142/S0217590821500636.
• Tingting Liu & Junrui Zhang & Jie Wu, 2026, "Forward-Looking Statements in Annual Reports and Firms’ Financing Constraints: A Machine Learning Approach," The International Journal of Accounting (TIJA), World Scientific Publishing Co. Pte. Ltd., volume 61, issue 01, pages 1-38, March, DOI: 10.1142/S1094406025500064.
• Asheq Rahman & Lin Ma, 2026, "Is Language Diversity in Corporate Tweets the Online Rosetta Stone?," The International Journal of Accounting (TIJA), World Scientific Publishing Co. Pte. Ltd., volume 61, issue 01, pages 1-57, March, DOI: 10.1142/S109440602550012X.
• Adeyemi Adebayo & Barry Ackers, 2026, "Worlds of Assurance — Where We Are and Where We Are Headed: A Review of the Literature," The International Journal of Accounting (TIJA), World Scientific Publishing Co. Pte. Ltd., volume 61, issue 02, pages 1-83, June, DOI: 10.1142/S1094406025300047.
• Keishi Fujiyama & Sidney J. Gray & Yuya Koga, 2026, "Transitioning from a Bank-Based Toward an Equity-Outsider Financing System in Japan: The Impact on Income Smoothing Practice over 45 Years," The International Journal of Accounting (TIJA), World Scientific Publishing Co. Pte. Ltd., volume 61, issue 02, pages 1-55, June, DOI: 10.1142/S1094406025500088.
• Yan Dong & Steven Xianglong Chen & Minjoo Kim, 2026, "Can Corporate Governance Information Facilitate Accounting Fraud Detection? Machine Learning Evidence for Chinese Listed Firms," The International Journal of Accounting (TIJA), World Scientific Publishing Co. Pte. Ltd., volume 61, issue 02, pages 1-44, June, DOI: 10.1142/S109440602550009X.
• Adam Aoun & Leonidas C. Doukakis & Georgios A. Papanastasopoulos, 2026, "Family Ownership and the Accrual Anomaly," The International Journal of Accounting (TIJA), World Scientific Publishing Co. Pte. Ltd., volume 61, issue 02, pages 1-50, June, DOI: 10.1142/S1094406025500106.
• Davide Rizzotti, 2026, "Discussion of “Can Corporate Governance Information Facilitate Accounting Fraud Detection? Machine Learning Evidence for Chinese Listed Firmsâ€," The International Journal of Accounting (TIJA), World Scientific Publishing Co. Pte. Ltd., volume 61, issue 02, pages 1-9, June, DOI: 10.1142/S1094406025800034.
• Lucia Pierini & Gianfranco Siciliano, 2026, "Discussion of “Family Ownership and the Accrual Anomalyâ€," The International Journal of Accounting (TIJA), World Scientific Publishing Co. Pte. Ltd., volume 61, issue 02, pages 1-8, June, DOI: 10.1142/S1094406025800058.
• Roger J Willett, 2026, "Accounting Measurement and Economic Value," World Scientific Books, World Scientific Publishing Co. Pte. Ltd., number 14469, ISBN: ARRAY(0x7e608fa0).
• Roger Hussey & Audra Ong, 2026, "Financial and Sustainability Reporting," World Scientific Books, World Scientific Publishing Co. Pte. Ltd., number 14562, ISBN: ARRAY(0x74ccaf78).
• Gadžo, Amra & Jagodić, Anida & Delić, Erna, 2026, "Grant Auditing in Focus: Perspectives of State Auditors and Beneficiaries on Efficiency and Challenges," EconStor Conference Papers, ZBW - Leibniz Information Centre for Economics, number 337863.
• Gałuszka, Jolanta & Ręczajski, Piotr & Ćwiąkała, Michał & Górka, Ernest & Baran, Dariusz & Wojak, Gabriela & Chmiel, Jarosław & Frach, Artur & Piwnik, Jerzy & Stochmal, Małgorzata, 2026, "Trademark Leasing as a Tax Benefit Instrument," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, volume 29, issue 1, pages 582-595, DOI: 10.35808/ersj/4332.
• Korpaniuk, Tetiana & Bumane, Inga & Borovych, Oksana & Lytovchenko, Iryna & Metelytsia, Volodymyr & Lytovchenko, Ruslan, 2026, "Accounting as a tool for ensuring financial inclusion in the context of digitalization of banking services," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, volume 2, issue 67, pages 208-222, DOI: 10.55643/fcaptp.2.67.2026.5064.
• Mdhlalose, Dickson, 2026, "Auditing Artificial Intelligence-Driven Financial Systems: Accountability, Transparency, and Auditor Liability in Algorithm-Based Decision Making," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, volume 4, issue 1, pages 30-41, DOI: 10.36733/jia.v4i1.13758.
• Mdhlalose, Dickson, 2026, "The Role of Digital Technologies in Shaping SME Management Accounting: Evidence and Implications from South Africa," EconStor Preprints, ZBW - Leibniz Information Centre for Economics, number 341046.
• Glenk, Gunther & Gschwind, Katrin & Reichelstein, Stefan, 2026, "Decarbonizing a portfolio of operating assets: Cost estimates for vehicle fleets," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 26-011.
• Carmen E. Stoenoiu, 2026, "Connecting the Characteristic Elements in the Accounting Profession - from the Perspective of New Technological Changes," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr246, Mar, DOI: https://doi.org/10.35609/afr.2026.1.
• Diana Jeremejeva, 2026, "The Core of Intangibles: Diverse Perspectives," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr248, Mar, DOI: https://doi.org/10.35609/afr.2026.1.
• Elmahdi Tcham & Malika Souaf & Youssef El Wazani, 2026, "Moroccan Chartered Accountants and ESG Reporting: Towards a Strategic Repositioning in a Context of Regulatory Transition
  [Experts-comptables marocains et reporting ESG : vers un repositionnement stratégique dans un contexte de transition réglemen," Post-Print, HAL, number hal-05491857, DOI: 10.5281/zenodo.18393782.
• Shqipdona Hashani Siqani & Arbana Sahiti Ramushi, 2026, "Reframing Accountability through Digital Transformation in Non-Governmental Organizations," Ekonomski pregled, Hrvatsko društvo ekonomista (Croatian Society of Economists), volume 77, issue 2, pages 108-121, DOI: 10.32910/ep.77.2.3.
• Yelyzaveta Shubenko, 2026, "Strategic Management and Analytical Tools for Performance Assessment of Charitable Organizations: Scientific Discourse and Practical Solutions," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 219-227, March, DOI: 10.33146/2518-1181-2026-1(111)-219-.
• Viktoriia Novodvorska, 2026, "Ethics of a Professional Accountant: Challenges in Wartime," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 27-35, March, DOI: 10.33146/2307-9878-2026-1(111)-27-3.
• Serhii Ostapchuk & Lesia Voliak, 2026, "Consequences of the Introduction of Mandatory Sustainability Reporting: A Critical Review of International Practice," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 36-44, March, DOI: 10.33146/2307-9878-2026-1(111)-36-4.
• Nataliya Struk, 2026, "Assessment of Cybersecurity of Accounting Information in the Innovative Activities of Agricultural Enterprises," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 57-70, March, DOI: 10.33146/2518-1181-2026-1(111)-57-7.
• Nafis Dwi Kartiko & Amrie Firmansyah, 2026, "Green Banking Disclosure and Financial Trade-Offs: Evidence from Indonesia’s Banking Sector," Bulletin of Monetary Economics and Banking, Bank Indonesia, volume 29, issue 1, pages 119-146, February, DOI: https://doi.org/10.59091/2460-9196..
• Geng Niu & Yi Wang & Bohui Zhang & Yang Zhou, 2026, "Historical Slave Trade and Corporate Tax Evasion in Africa," Journal of Business Ethics, Springer, volume 203, issue 3, pages 575-591, January, DOI: 10.1007/s10551-025-06036-3.
• Liang Xu & Xinyan Yan & Haoyi Yang & Wenqiao Zhang, 2026, "Prosocial CEOs and Corporate Tax Avoidance," Journal of Business Ethics, Springer, volume 204, issue 2, pages 367-390, March, DOI: 10.1007/s10551-025-06041-6.
• Chun Guo & Jingbo Luo & Jing Shi, 2026, "Navigating Ethical Waters: Trade Credit Provisions for Related-Party Customers," Journal of Business Ethics, Springer, volume 204, issue 2, pages 479-504, March, DOI: 10.1007/s10551-025-06100-y.
• Jonathan Black & Thomas Godwin & David Harris, 2026, "Does fair value accounting affect how banks convey information about future performance? Evidence from SFAS 115," Review of Quantitative Finance and Accounting, Springer, volume 66, issue 1, pages 63-100, January, DOI: 10.1007/s11156-025-01394-5.
• Akram Khalilov, 2026, "Informational and cushioning properties of conservative balance sheets: a study of crises resilience," Review of Quantitative Finance and Accounting, Springer, volume 66, issue 1, pages 313-357, January, DOI: 10.1007/s11156-025-01395-4.
• Stefan Dierkes & Johannes Sümpelmann, 2026, "Valuation, personal taxes, and dividend policy under passive debt management," Review of Quantitative Finance and Accounting, Springer, volume 66, issue 1, pages 101-118, January, DOI: 10.1007/s11156-025-01397-2.
• Chase Potter & Zhonghua Zhang, 2026, "Does puffery matter? Evidence from online business acquisitions," Review of Quantitative Finance and Accounting, Springer, volume 66, issue 1, pages 235-267, January, DOI: 10.1007/s11156-025-01400-w.
• Xiaoyu Zhou & Hong Xiao, 2026, "Does the solvency regulatory reform affect the maturity mismatch of life insurers? Evidence from China," Review of Quantitative Finance and Accounting, Springer, volume 66, issue 1, pages 427-484, January, DOI: 10.1007/s11156-025-01405-5.
• Yan-Yu Chou & Ying-Chou Lin & Yu-Chen Lin, 2026, "The impacts of aggressive accounting choices on auditor changes," Review of Quantitative Finance and Accounting, Springer, volume 66, issue 2, pages 489-521, February, DOI: 10.1007/s11156-025-01406-4.
• Emmanuel Mamatzakis & Lorenzo Neri & Antonella Russo, 2026, "Board’s interpersonal diversity and financial misreporting: evidence from USA," Review of Quantitative Finance and Accounting, Springer, volume 66, issue 2, pages 523-557, February, DOI: 10.1007/s11156-025-01407-3.
• Yilun Lu & Adam Harper & Salil K. Sarkar, 2026, "How CEO stock option compensation shapes analyst coverage," Review of Quantitative Finance and Accounting, Springer, volume 66, issue 4, pages 1539-1567, May, DOI: 10.1007/s11156-025-01436-y.
• Hongtao Guo & Yushan Hu & Zhijie Xiao, 2026, "Cash flow forecasting: dealing with serial correlation and idiosyncratic heterogeneity," Review of Quantitative Finance and Accounting, Springer, volume 66, issue 4, pages 1667-1688, May, DOI: 10.1007/s11156-025-01442-0.
• Doi Takero & Bessho Shun-ichiro & Mori Katsuki, 2026, "Analysis of loss-making corporations using corporate tax returns," Public Policy Review, Policy Research Institute, Ministry of Finance Japan, volume 22, issue 1, pages 1-79, March, DOI: 10.57520/prippr.22-1-4.
• Itzhak Ben-David & Alex Chinco, 2026, "max EPS Payout Policy," NBER Working Papers, National Bureau of Economic Research, Inc, number 34960, Mar.
• Itzhak Ben-David & Alex Chinco, 2026, "The max EPS Paradigm for Corporate Finance," NBER Working Papers, National Bureau of Economic Research, Inc, number 34971, Mar.
• Marius Boita & Luminiţa Paiusan & Gheorghe Pribeanu, 2026, "The Role of Sustainable Accounting in Enhancing Financial Stability Under Crisis Conditions: A Romanian Perspective," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 582-591, February.
• Alexandra Danila & Gabriela Gheorghiu, 2026, "ESG Reporting Research: A Bibliometric Analysis," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 592-598, February.
• Nataliata-Mihaela Frumusanu & Andreea Mihaela Zgardan & Mihaela Martin, 2026, "Robo-Accountants, Robo-Auditors, or Humanoid Professionals? Accounting Education and the Redefinition of the Human Role in the Age of Artificial Intelligence," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 607-617, February.
• Ioana Gemenel & Teodora Maties (Cucerzan), 2026, "European Public Sector Accounting Standards (EPSAS) – Opportunities and Challenges in European Public Sector Accounting. Insights from Literature," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 618-628, February.
• Alina Melania Ionita & Mircea-Iosif Rus, 2026, "Financial Fraud in Commercial Companies," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 629-637, February.
• Lacramioara Mansour & Elena Cerasela Spatariu, 2026, "From Bookkeeping to Data Analytics: How Digitalization Transforms the Role of Accountants in Romanian SME´s," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 638-645, February.
• Lacramioara Mansour & Elena Cerasela Spatariu, 2026, "Job Satisfaction in Accounting: A Quantitative Study on Organizational and Technological Factors," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 646-655, February.
• Traian Cristin Nicolae, 2026, "Considerations on the Multidimensionality of Financial Reporting in Accounting," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 672-679, February.
• Traian Cristin Nicolae, 2026, "Perspectives of Amplifying Accounting Paradigms in the Context of Digitalization of Systems," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 680-686, February.
• Silviu Ionel Stoica & Maria Toma & Valentin Radu, 2026, "Digitization of the Public Culture Sector-Operational Efficacy and Reform of Internal Control. Comparative Analysis of Romania and Other European Nations," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 716-726, February.
• Michael Florig & Olivier Gossner, 2026, "Market equilibrium with management costs and implications for insurance accounting," The Geneva Risk and Insurance Review, Palgrave Macmillan;International Association for the Study of Insurance Economics (The Geneva Association), volume 51, issue 1, pages 41-65, March, DOI: 10.1057/s10713-024-00107-7.
• Naduni Madhavika & Mansi Mansi & Rakesh Pandey & Balkrushna Potdar, 2026, "Modern Slavery Disclosure Practices: A Systematic Literature Review Using Bibliometric and Thematic Content Analyses," International Journal of Disclosure and Governance, Palgrave Macmillan, volume 23, issue 1, pages 36-66, March, DOI: 10.1057/s41310-024-00275-y.
• Li Sun & JiaJia Zhong & Ahsan Habib, 2026, "Product market power and audit report lag: evidence from China," International Journal of Disclosure and Governance, Palgrave Macmillan, volume 23, issue 1, pages 67-91, March, DOI: 10.1057/s41310-024-00276-x.
• Mutalib Anifowose, 2026, "Evidence of the impact of corporate governance on ESG disclosure in sub-Saharan Africa: the moderating role of ownership structure," International Journal of Disclosure and Governance, Palgrave Macmillan, volume 23, issue 2, pages 283-304, June, DOI: 10.1057/s41310-025-00294-3.
• Musah Mohammed Saeed, 2026, "The impact of mandatory IFRS adoption on earnings management and its implications for the cost of debt in emerging economies," International Journal of Disclosure and Governance, Palgrave Macmillan, volume 23, issue 2, pages 348-364, June, DOI: 10.1057/s41310-025-00312-4.
• Egbert, Henrik & Stancheva-Todorova, Eleonora, 2026, "Integrating Concepts of New Institutional Economics in an Accounting Course: A Case Study," MPRA Paper, University Library of Munich, Germany, number 128366, Jan.
• Bertomeu, Jeremy & Cheynel, Edwige & Lunawat, Radhika & Milone, Mario, 2026, "On humans and AI: A financial reporting dilemma," MPRA Paper, University Library of Munich, Germany, number 128775, Apr.
• Bertomeu, Jeremy & Cheynel, Edwige & Hu, Peicong, 2026, "Disclosure under noisy information processing," MPRA Paper, University Library of Munich, Germany, number 128905, Apr.
• Rauf, Saima & Audi, Marc & Ali, Amjad, 2026, "Liquidity Risk Management in the Perspective of Asset Quality, Loan Quality & Governance: A Case Study of Pakistan Banking Industry," MPRA Paper, University Library of Munich, Germany, number 128920.
• Zahid, Haider & Audi, Marc & Ali, Amjad, 2026, "The Role of Cryptocurrency Regulations in Determining Financial Reporting Quality: An Empirical Analysis," MPRA Paper, University Library of Munich, Germany, number 129042.
• Khan, Muhammed Umar & Audi, Marc, 2026, "Financial Reporting Quality, Audit Quality, and Firm Performance: Evidence from Pakistani Listed Firms," MPRA Paper, University Library of Munich, Germany, number 129173.
• Javed, Harris & Audi, Marc & Ali, Amjad, 2026, "Corporate Governance and Sustainability Disclosure: An Empirical Analysis of Environmental Reporting Practices," MPRA Paper, University Library of Munich, Germany, number 129204.
• Çiğdem Özarı & Mustafa Çanakçıoğlu, 2026, "Financial Performance of Manufacturing Companies in the BIST Participation Index: Entropy and Grey Relational Analysis," Journal of Finance Letters (Maliye ve Finans Yazıları), Maliye ve Finans Yazıları Yayıncılık Ltd. Şti., volume 41, issue 125, pages 197-221, April, DOI: https://doi.org/10.33203/mfy.180900.
• Nina Boyarchenko & Kinda Hachem & Anya Kleymenova, 2026, "The Theory of Financial Stability Meets Reality: A Unifying Framework for Bank Regulation and Accounting Discretion," Journal of Economic Literature, American Economic Association, volume 64, issue 2, pages 637-678, June, DOI: 10.1257/jel.20251757.
• Maria BURSUC, 2026, "Digitalisation as a Transformation Vector for the Accounting Profession in the New Global Economy — A Practical Approach," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 12, pages 2-9, December , DOI: 10.37945/cbr.2025.12.01.
• Lucian CERNUȘCA, 2026, "Amendments Regarding Income Tax and Mandatory Social Contributions Made to the Fiscal Code by Law No. 239/2025 and GEO No. 89/2025," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 12, pages 41-51, December , DOI: 10.37945/cbr.2025.12.05.
• Isaac Peter OTAI & Barbara Deborah Erima BIRUNGI, 2026, "Debtor Management and Financial Performance of Hardware SMEs in Mukono Municipality, Uganda," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 12, pages 52-62, December , DOI: 10.37945/cbr.2025.12.06.
• Thandiwe CHANGAIRA & Newman WADESANGO, 2026, "Assessing the Impact of Mobile Banking on Corporate Financial Reporting and Compliance," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 12, pages 63-80, December , DOI: 10.37945/cbr.2025.12.07.
• Bogdan Cosmin GOMOI, 2026, "The Impact of Financial Indicators on Porter’s Five Forces Model. A Case Study on the Telecommunications Industry," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 7, issue 1, pages 12-24, January, DOI: 10.37945/cbr.2026.01.02.
• Maria BURSUC, 2026, "The Professional Dimension of the Accountant Within Modern Mechanisms for Preventing, Identifying, and Managing Financial Fraud," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 7, issue 1, pages 2-11, January, DOI: 10.37945/cbr.2026.01.01.
• Lucian CERNUȘCA, 2026, "Single Tax Return for the Period 2025–2026. The Transition from Smart PDF to Web Form," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 7, issue 1, pages 25-34, January, DOI: 10.37945/cbr.2026.01.03.
• Newman WADESANGO & Tonderai E. KANGUWO & Ongayi WADESANGO, 2026, "Implications of Currency Conversion on Financial Reporting of Digital Finance Companies in a Developing Country," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 7, issue 1, pages 35-56, January, DOI: 10.37945/cbr.2026.01.04.
• Segopotje Evonia MALATJI & Collins C. NGWAKWE, 2026, "Analysis of the Impact of Environmental Management Accounting Costing Techniques on Water Consumption in South African Manufacturing Companies," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 7, issue 1, pages 57-67, January, DOI: 10.37945/cbr.2026.01.05.
• Bogdan Cosmin GOMOI, 2026, "Particularities Regarding Financial Analysis in Public Institutions," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 7, issue 2, pages 11-21, February, DOI: 10.37945/cbr.2026.02.02.
• Maria BURSUC, 2026, "Financial Reporting on Sustainability: Emerging Directions and Enhanced Responsibilities of Professional Accountants," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 7, issue 2, pages 2-10, February, DOI: 10.37945/cbr.2026.02.01.
• Lucian CERNUȘCA, 2026, "Examples Regarding the Reporting in the Single Tax Return of Tax Obligations Owed by Natural Persons for Income from Independent Activities," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 7, issue 2, pages 22-33, February, DOI: 10.37945/cbr.2026.02.03.
• Ongayi WADESANGO, 2026, "Stakeholder Collaboration and the Illusion of Shared Value in Integrated Reporting: A South African Perspective," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 7, issue 2, pages 34-46, February, DOI: 10.37945/cbr.2026.02.04.
• Ahmet Alataş, 2026, "Entropi-Gri İlişkisel Analiz Bütünleşik Yöntemi ile Performans Değerlendirmesi: Enflasyon Muhasebesi Bağlamında Metal Eşya Sektöründe Bir Uygulama," Journal of Research in Economics, Politics & Finance, Ersan ERSOY, volume 10, issue 4, pages 1736-1781, DOI: 10.30784/epfad.1714821.
• Serap Şahin, 2026, "Entelektüel Sermayenin Finansal Performans ve Piyasa Değeri Üzerindeki Gecikmeli Etkilerinin Yol Analizi," Journal of Research in Economics, Politics & Finance, Ersan ERSOY, volume 11, issue 1, pages 236-270, DOI: 10.30784/epfad.1777160.
• Mohammad Tareq & Abdullah Al Mahmud & Muhammad Shahin Miah, 2026, "How U.S. Firms Adjusted Capital Structure After the Tax Cuts and Jobs Act: Empirical Evidence," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 25, issue 1, pages 106-130, March.
• Nadia Albu, 2026, "Exploring The Influence of Institutional Factors on The Segment Disclosure Practices of Large European Listed Entities," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 25, issue 1, pages 26-69, March.
• Bektemir Ysmailov, 2026, "GenAI-Based Index of Financial Constraints," Working Papers, Nazarbayev University, Graduate School of Business, number 2026/01, Jan.
• Theodore E. Christensen & Jens Mueller & Soenke Sievers & Christian Sofilkanitsch, 2026, "Buffering or Backfiring? Non-GAAP Reporting and Investor Reactions to Material GAAP Restatements," Working Papers, Nazarbayev University, Graduate School of Business, number 2026/04, Apr.
• Christian Sofilkanitsch, 2026, "Do Investors Respond Differently to Non-GAAP Earnings After Material GAAP Restatements?," Working Papers, Nazarbayev University, Graduate School of Business, number 2026/06, Apr.
• Mile Bosnjak & Ivan Novak & Zoran Wittine, 2026, "Time-Varying Inefficiency In Exchange Rate Returns: The Case Of Euro Against Major Currencies," Economic Thought and Practice, Department of Economics and Business, University of Dubrovnik, volume 35, issue 1, pages 195-208, june, DOI: 10.17818/EMIP/2025/45.
• Lukas Vaclavik & Jan Spatenka & Katerina Petrova, 2026, "Resilience Against Business Email Compromise: A Corporate Case Study," Economic Thought and Practice, Department of Economics and Business, University of Dubrovnik, volume 35, issue 1, pages 331-349, june, DOI: 10.17818/EMIP/2025/41.
• Maja Buljat & Ana Skledar Corluka & Alisa Bilal Zoric, 2026, "Net Working Capital Components And Firm Profitability In Croatia Based On Panel Data From 2016 To 2023," Economic Thought and Practice, Department of Economics and Business, University of Dubrovnik, volume 35, issue 1, pages 35-52, june, DOI: 10.17818/EMIP/2025/42.
• Ventsislav Vechev & Diana Papradanova, 2026, "Financial Analysis of Green Bond Issuance Potential of Banks in Bulgaria in the Context of Sustainable Development," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 1, pages 135-151.
• Dirvi Surya Abbas & Raesita Bella, 2026, "Audit Report Lag in Indonesia: Evidence from Listed Firms with High and Low Audit Committee Experience," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 4, pages 158-175.
• Osamah Alorayni & Ahmad Riyed Alazzam & Marwan Altarawneh & Hussein Alwreikat, 2026, "Board Characteristics, Audit Committees, and Earnings Manipulation: Examining the Moderating Influence of CEO Power in Jordan's Capital Market," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 5, pages 152-174.
• Dorina Nita & Lia Alexandra Baltador & Codruta Cornelia Dura & Elias Appiah-Kubi, 2026, "Reporting practices in Romania: Propelling corporate sustainability forward through firm performance," E&M Economics and Management, Technical University of Liberec, Faculty of Economics, volume 29, issue 2, pages 76-91, July, DOI: 10.15240/tul/001/2026-5-002.
• Anthony Le & Parth Shah, 2026, "Occupation-Specific Education Requirements and Occupational Silos: Evidence from CPA Licensing Rules," Working Papers, Becker Friedman Institute for Research In Economics, number 2026-16.
• Nguyễn Trọng Phương & Phạm Ngọc Toàn & Hoàng Cẩm Trang & Nguyễn Phong Nguyên, 2026, "Kinh doanh thông minh và kế toán quản trị: Tổng quan hệ thống và phân tích trắc lượng thư mục," TẠP CHÍ KHOA HỌC ĐẠI HỌC MỞ THÀNH PHỐ HỒ CHÍ MINH - KINH TẾ VÀ QUẢN TRỊ KINH DOANH, HO CHI MINH CITY OPEN UNIVERSITY JOURNAL OF SCIENCE, HO CHI MINH CITY OPEN UNIVERSITY, volume 21, issue 3, pages 3-18, DOI: 10.46223/HCMCOUJS.econ.vi.21.3.4683.
• Miao Xinyun & Shuto Hiroshi & Tsunogaya Noriyuki, 2026, "Impact of Voluntary IFRS Adoption on Accounting Figures: Evidence from Japan," Accounting, Economics, and Law: A Convivium, De Gruyter, volume 16, issue 1, pages 1-55, DOI: 10.1515/ael-2019-0086.
• Biondi Yuri, 2026, "How to Improve on the Gray’s Index for Accounting Conservatism," Accounting, Economics, and Law: A Convivium, De Gruyter, volume 16, issue 1, pages 57-63, DOI: 10.1515/ael-2023-0114.
• Sander Hendrik, 2026, "Accounting for Goodwill: A Critical Analysis of the Impairment-Only Approach," Accounting, Economics, and Law: A Convivium, De Gruyter, volume 16, issue 1, pages 65-96, DOI: 10.1515/ael-2021-0106.
• Katarzyna Bilicka & Simone Traini & Katarzyna Anna Bilicka, 2026, "A Leak in Paradise: Reputation Repair Policies After Offshore Data Leaks," CESifo Working Paper Series, CESifo, number 12435.
• Paolo Panteghini, 2026, "A Bargaining Theory of the Leverage-Profitability Relationship," CESifo Working Paper Series, CESifo, number 12639.
• Bilicka, Katarzyna & Traini, Simone, 2026, "A Leak in Paradise: Reputation Repair Policies After Offshore Data Leaks," CEPR Discussion Papers, Centre for Economic Policy Research, number 21107, Jan.
• Akyildirim, Erdinc & Gozgor, Giray & Ho, Thang & Wagner, Alexander F., 2026, "Transparency and the Visibility of Misconduct: Evidence from ESG Disclosure Mandates," CEPR Discussion Papers, Centre for Economic Policy Research, number 21190, Feb.
• Çiğdem LAZOĞLU & Uğur KARABEY, 2026, "Evaluating the impact of stochastic interest rates and COVID-19 on financial performance under IFRS 17," JODE - Journal of Demographic Economics, Cambridge University Press, volume 92, issue 2, pages 277-296, June, DOI: 10.1017/dem.2024.25.
• Chatora, Tarisai Maria & Yohane, Romeo, 2026, "Assessing the Factors Influencing the Implementation of Sustainability Reporting Standards IFRS S1 and S2 Among Listed Companies in Zambia," African Journal of Commercial Studies, African Journal of Commercial Studies, volume 7, issue 3, DOI: 10.59413/ajocs/v7.i3.46.
• Stolowy, Hervé & Binder, Christof & Wang, Yike & Paugam, Luc, 2026, "The Construction of Financial Value: Crafting Synergy Estimates in Acquisitions," HEC Research Papers Series, HEC Paris, number 1596, Feb, DOI: 10.2139/ssrn.6149046.
• Santoni, Alessandro & Allali, Lamia & Dierick, Nicolas, 2026, "Earnings manipulation and probability of default: insights from AnaCredit and supervisory," Occasional Paper Series, European Central Bank, number 385, Apr.
• Douthit, Jeremy & Sauciuc, Ashley, 2026, "The effect of unstable budget difficulty on performance over time," Accounting, Organizations and Society, Elsevier, volume 116, issue C, DOI: 10.1016/j.aos.2026.101639.
• Wu, Zuofeng & Shen, Huayu & Jiao, Jing, 2026, "Chinese fiscal policy uncertainty and corporate total factor productivity," Journal of Asian Economics, Elsevier, volume 102, issue C, DOI: 10.1016/j.asieco.2025.102109.
• Zhang, Junru & Shan, Yuan George & Kapu Arachchilage, Nirosha Dilhani, 2026, "Do students have satisfying educational experiences at sustainable universities? Evidence from Australian universities," The British Accounting Review, Elsevier, volume 58, issue 1, DOI: 10.1016/j.bar.2025.101649.
• Al Dah, Bilal & Dah, Mustafa A. & Stathopoulos, Konstantinos, 2026, "Rookie directors and board efficacy," Journal of Corporate Finance, Elsevier, volume 96, issue C, DOI: 10.1016/j.jcorpfin.2025.102910.
• Gu, Ming & Li, Dongxu & Xiong, Zhitao, 2026, "Curbing stock price crash: The bright side of regulatory fragmentation," Journal of Corporate Finance, Elsevier, volume 98, issue C, DOI: 10.1016/j.jcorpfin.2026.102950.
• Vacca, Matteo, 2026, "Insider trading with options: Evidence from rank-and-file employees," Journal of Corporate Finance, Elsevier, volume 98, issue C, DOI: 10.1016/j.jcorpfin.2026.102963.
• Zhang, Yifei & Wang, Huan & Li, Yun & Sun, Weizhang, 2026, "Top executives’ military experiences, economic policy uncertainty, business strategy, and corporate social responsibilities," Economic Analysis and Policy, Elsevier, volume 89, issue C, pages 757-771, DOI: 10.1016/j.eap.2025.12.028.
• Ding, Wenfu & Wang, Lingzhi & Tian, Gaoliang, 2026, "Social credit system implementation and supply chain decision-making: Disclosure and real effect," Economic Modelling, Elsevier, volume 154, issue C, DOI: 10.1016/j.econmod.2025.107385.
• Chatjuthamard, Pattanaporn & Chintrakarn, Pandej & Jiraporn, Pornsit, 2026, "Strategic income shifting in uncertain times: Insights from economic policy uncertainty," Economic Modelling, Elsevier, volume 155, issue C, DOI: 10.1016/j.econmod.2025.107420.
• Andreou, Panayiotis C. & Lambertides, Neophytos & Magidou, Marina, 2026, "The role of agency theory in stock price crashes during the COVID-19 crisis," Economics Letters, Elsevier, volume 258, issue C, DOI: 10.1016/j.econlet.2025.112730.
• Hu, Wenyao & Wang, Heng Emily & Han, Yue, 2026, "Tariff exposure and liberation day reactions: Initial evidence from corporate filings," Economics Letters, Elsevier, volume 259, issue C, DOI: 10.1016/j.econlet.2025.112787.
• Lei, Xue & Kocoglu, Mustafa, 2026, "Bad Money drives out good: Peer abnormal R&D intensity and innovation quality," Economics Letters, Elsevier, volume 259, issue C, DOI: 10.1016/j.econlet.2025.112801.
• Andreou, Christoforos K. & Andreou, Panayiotis C. & Djouvas, Constantinos & Lambertides, Neophytos, 2026, "Tariff-risk disclosure in 10-Ks and stock market responses to the Liberation Day shock," Economics Letters, Elsevier, volume 264, issue C, DOI: 10.1016/j.econlet.2026.112947.
• Zhang, Honghui & Hu, Yuanyuan & Zhang, Linyi, 2026, "Tax authority independence and earnings management," Emerging Markets Review, Elsevier, volume 71, issue C, DOI: 10.1016/j.ememar.2025.101412.
• Paraschiv, Florentina & Schmid, Markus & Wahlstrøm, Ranik Raaen, 2026, "Bankruptcy prediction of privately held SMEs using feature selection methods," Journal of Empirical Finance, Elsevier, volume 86, issue C, DOI: 10.1016/j.jempfin.2026.101725.
• Qi, Huaijin & Liu, Yanxia & Chen, Le & Zhou, Xinge, 2026, "Reciprocity between customer digitalisation and suppliers' green capabilities: Evidence from suppliers' green innovation performance," Energy Economics, Elsevier, volume 155, issue C, DOI: 10.1016/j.eneco.2026.109192.
• Sheng, Jin & Gao, Yubin & Wang, Boyu, 2026, "Can supply chain information disclosure break financing barriers? What an independent directors' network centrality shapes credit access," International Review of Financial Analysis, Elsevier, volume 110, issue C, DOI: 10.1016/j.irfa.2025.104883.
• Almaghrabi, Khadija S., 2026, "Non-financial misconduct and M&A returns: Evidence from workplace misconduct," International Review of Financial Analysis, Elsevier, volume 113, issue C, DOI: 10.1016/j.irfa.2026.105146.
• Li, Yong, 2026, "Expecting the unexpected: Voluntary sensitivity risk disclosure and the cost of equity capital," International Review of Financial Analysis, Elsevier, volume 115, issue C, DOI: 10.1016/j.irfa.2026.105129.
• Qin, Chuan, 2026, "Data assetization and audit fees," International Review of Financial Analysis, Elsevier, volume 115, issue C, DOI: 10.1016/j.irfa.2026.105181.
• Chen, Qi & Liang, Haoran & Li, Menghan, 2026, "Too much of a good thing? Top management team stability and digital washing," International Review of Financial Analysis, Elsevier, volume 116, issue C, DOI: 10.1016/j.irfa.2026.105206.
• Todea, Alexandru & Stuparu, Daniel Gheorghe & Todea, Anita Mihaela, 2026, "Cultural secrecy, corruption, and earnings management," Finance Research Letters, Elsevier, volume 100, issue C, DOI: 10.1016/j.frl.2026.109986.
• Zhou, Yaou & Zhong, Yuyun & Wang, Yunsen & Li, Yang, 2026, "Impression management in ESG reporting: A visual salience approach to benchmarking ESG commitment shortfalls," Finance Research Letters, Elsevier, volume 103, issue C, DOI: 10.1016/j.frl.2026.110131.
• Pham, Hieu & Doan Huynh Thu, Hoai & My, Su Ho Thi & Chau, Long Nguyen Thi & Hoang Bao, Tram Le, 2026, "Industry-specific effects of supplier payment strategies on financial performance: Evidence from Vietnam," Finance Research Letters, Elsevier, volume 88, issue C, DOI: 10.1016/j.frl.2025.108843.
• Yang, Jerry T. & Lin, Meng-Ying & Chang, Jow-Ran, 2026, "Profit from analysts’ earnings forecasts consensus? Evidence from Taiwan stock market," Finance Research Letters, Elsevier, volume 88, issue C, DOI: 10.1016/j.frl.2025.109164.
• Yin, Liang & Tan, Yujie & Liu, Qian & Gao, Peng, 2026, "Do SOE business groups spur green innovation? A-share evidence from China," Finance Research Letters, Elsevier, volume 90, issue C, DOI: 10.1016/j.frl.2025.109370.
• Bajpai, Shweta & Pathak, Jalaj & Yadav, Kartik, 2026, "Cyber risk, 10-K report and audit fees," Finance Research Letters, Elsevier, volume 91, issue C, DOI: 10.1016/j.frl.2026.109496.
• Neururer, Thaddeus & Papadakis, George, 2026, "Bundled guidance types and changes in expected volatility," Finance Research Letters, Elsevier, volume 93, issue C, DOI: 10.1016/j.frl.2026.109632.
• Papíková, Lenka & Papík, Mário, 2026, "Similarity failure proximity score: A network-based metric for bankruptcy prediction," Finance Research Letters, Elsevier, volume 94, issue C, DOI: 10.1016/j.frl.2026.109631.
• Liu, Yapan, 2026, "Does asymmetric cost behavior increase regulatory inquiries?," Finance Research Letters, Elsevier, volume 95, issue C, DOI: 10.1016/j.frl.2026.109686.
• Kausar, Asad & Kumar, Alok & Taffler, Richard J., 2026, "Do investors gamble with going-concern firms?," Journal of Financial Markets, Elsevier, volume 77, issue C, DOI: 10.1016/j.finmar.2025.101011.
• Guo, Junfei & Sun, Rui & Zhao, Mingduo, 2026, "The unintended consequences of environmental regulation on financial misconduct," Journal of Financial Stability, Elsevier, volume 84, issue C, DOI: 10.1016/j.jfs.2026.101519.
• Yu, Wayne W. & Cheng, C.S. Agnes & Hu, Yu & Johnston, Joseph A. & Tang, Feng, 2026, "Disclosure of financial items in 10-Ks and stock price informativeness," Journal of Financial Stability, Elsevier, volume 84, issue C, DOI: 10.1016/j.jfs.2026.101539.
• Loh, Wei Ting, 2026, "Information sharing within institutional investor networks," Journal of Accounting and Economics, Elsevier, volume 81, issue 1, DOI: 10.1016/j.jacceco.2025.101803.
• Gallo, Lindsey A. & Jin, Hengda & Sridharan, Suhas A., 2026, "Unraveling the time-series dynamics between aggregate earnings and GDP," Journal of Accounting and Economics, Elsevier, volume 81, issue 1, DOI: 10.1016/j.jacceco.2025.101806.
• Leonelli, Sinja & Muhn, Maximilian & Rauter, Thomas & Sran, Gurpal S., 2026, "How do consumers use ESG disclosure? Evidence from a randomized field experiment with everyday product purchases," Journal of Accounting and Economics, Elsevier, volume 81, issue 1, DOI: 10.1016/j.jacceco.2025.101811.
• Dai, Jiyuan & Ormazabal, Gaizka & Penalva, Fernando & Raney, Robert, 2026, "Mandatory investor disclosure, sustainability commitments, and portfolio decarbonization," Journal of Accounting and Economics, Elsevier, volume 81, issue 1, DOI: 10.1016/j.jacceco.2025.101817.
• Carter, Mary Ellen & Lee, Lian Fen & Yu, Enshuai, 2026, "Real effects of proposed scope 3 disclosures," Journal of Accounting and Economics, Elsevier, volume 81, issue 1, DOI: 10.1016/j.jacceco.2025.101820.
• Azinovic-Yang, Li & Baldenius, Tim, 2026, "Innovation in firms: Experimentation and strategic communication," Journal of Accounting and Economics, Elsevier, volume 81, issue 1, DOI: 10.1016/j.jacceco.2025.101830.
• Berger, Philip G. & Tomy, Rimmy E., 2026, "Supply chain shocks and firm productivity: The role of reporting quality," Journal of Accounting and Economics, Elsevier, volume 81, issue 2, DOI: 10.1016/j.jacceco.2025.101833.
• Gipper, Brandon & Sequeira, Fiona & Shi, Shawn X., 2026, "Carbon accounting quality: Measurement and the role of assurance," Journal of Accounting and Economics, Elsevier, volume 81, issue 2, DOI: 10.1016/j.jacceco.2025.101849.
• Ball, Ray, 2026, "On the economics of accounting and contracting in firms," Journal of Accounting and Economics, Elsevier, volume 81, issue 2, DOI: 10.1016/j.jacceco.2026.101858.
• Bhattacharya, Nilabhra & Chakrabarty, Bidisha & Ma, Matthew & Pan, Jing, 2026, "Do designated market makers facilitate earnings news discovery?," Journal of Accounting and Economics, Elsevier, volume 81, issue 3, DOI: 10.1016/j.jacceco.2025.101852.
• Kim, Jinhwan & Valentine, Kristen, 2026, "Earnings targets, strategic patent sales, and patent trolls," Journal of Accounting and Economics, Elsevier, volume 81, issue 3, DOI: 10.1016/j.jacceco.2025.101853.
• Kapons, Martin & Veenman, David, 2026, "Seasonal variation in cash flows and the timing role of accruals," Journal of Accounting and Economics, Elsevier, volume 81, issue 3, DOI: 10.1016/j.jacceco.2025.101854.
• Duong, Huu Nhan & Goyal, Abhinav & Rhee, S. Ghon, 2026, "Folklore narratives and IPO outcomes," Journal of Banking & Finance, Elsevier, volume 182, issue C, DOI: 10.1016/j.jbankfin.2025.107578.
• Wood, Katherine, 2026, "A tale of two banking regulations: Impact of regulatory overlap on the analysis of liquidity creation," Journal of Banking & Finance, Elsevier, volume 183, issue C, DOI: 10.1016/j.jbankfin.2025.107613.
• Zhang, Junru & Luo, Le & Yang, Joey Wenling, 2026, "Does artificial intelligence mitigate climate change exposure?," Journal of Banking & Finance, Elsevier, volume 183, issue C, DOI: 10.1016/j.jbankfin.2025.107623.
• Khalifa, Mariem & Khedmati, Mehdi & Sualihu, Mohammed Aminu & Yawson, Alfred, 2026, "Corporate labor violations: Do CEOs’ public charity affiliations matter?," Journal of Banking & Finance, Elsevier, volume 184, issue C, DOI: 10.1016/j.jbankfin.2025.107625.
• Grazioli, Francesco & Prencipe, Annalisa, 2026, "Domestic primary dealers’ disclosure and peer banks’ asset allocation decisions: Evidence from sovereign debt classification," Journal of Banking & Finance, Elsevier, volume 185, issue C, DOI: 10.1016/j.jbankfin.2026.107642.
• Hwang, JiHoon, 2026, "Asymmetric cost behavior and non-financial firms’ risky financial investments," Journal of Banking & Finance, Elsevier, volume 187, issue C, DOI: 10.1016/j.jbankfin.2026.107666.
• Clarkson, Peter & Gao, Ru & You, Jiaxing & Zhou, Yankun, 2026, "Symbolic self-completion: The case of sell-side analysts," Journal of Business Research, Elsevier, volume 207, issue C, DOI: 10.1016/j.jbusres.2026.115976.