Research classified by Journal of Economic Literature (JEL) codes
Top JEL
/ G: Financial Economics
/ / G3: Corporate Finance and Governance
/ / / G38: Government Policy and Regulation
2026
- Fan, Xiao & Jiang, Jie & Na, Chaohong, 2026, "Does green factory certification affect corporate tax compliance?," Finance Research Letters, Elsevier, volume 103, issue C, DOI: 10.1016/j.frl.2026.110151.
- Lin, Yuya & Li, Aijun, 2026, "Fair competition review and inefficient investment of enterprises: Mediating effect based on auditor reputation," Finance Research Letters, Elsevier, volume 106, issue C, DOI: 10.1016/j.frl.2026.110266.
- Massa, M. & Mataigne, V. & Vermaelen, T., 2026, "When rights can’t be traded: Virtue or vice in governance?," Finance Research Letters, Elsevier, volume 106, issue C, DOI: 10.1016/j.frl.2026.110292.
- Samak, Ayman & Yang, Lukai & Izuagie, Anthony, 2026, "Corporate litigation and trade credit dynamics✰," Finance Research Letters, Elsevier, volume 107, issue C, DOI: 10.1016/j.frl.2026.110364.
- Li, Jinlong, 2026, "Does ESG rating disagreement undermine ESG performance under mandatory disclosure? Evidence from China," Finance Research Letters, Elsevier, volume 107, issue C, DOI: 10.1016/j.frl.2026.110411.
- Sun, Huijuan & Bai, Ning, 2026, "What impact does the energy transition have on corporate ESG performance? Identifying causal mechanisms using double machine learning," Finance Research Letters, Elsevier, volume 108, issue C, DOI: 10.1016/j.frl.2026.110452.
- Chen, Shuai & Li, Lingyi & Sha, Yezhou, 2026, "Cross-border ETFs and stock market synchronization," Finance Research Letters, Elsevier, volume 88, issue C, DOI: 10.1016/j.frl.2025.109121.
- Chen, Yutong & Du, Mei & Xie, Yushan & Wang, Jiani, 2026, "Veiled by a green image: Corporate carbon commitments and employee lawsuits," Finance Research Letters, Elsevier, volume 88, issue C, DOI: 10.1016/j.frl.2025.109336.
- Xu, Bowen & Chen, Min, 2026, "Does cross-border capital flow promote corporate financialization? From the corporate risk-taking perspective," Finance Research Letters, Elsevier, volume 89, issue C, DOI: 10.1016/j.frl.2025.109263.
- Dong, Haiyan & Shen, Yu, 2026, "The monitoring effect of CSI 300 inclusion: Evidence from enterprise risk management adoption," Finance Research Letters, Elsevier, volume 93, issue C, DOI: 10.1016/j.frl.2026.109634.
- Wu, Ziyi & Li, Lun & Zhai, Fuxin, 2026, "What are the economic costs of external environmental governance? Evidence from environmental courts establishment and firm entry in China," Finance Research Letters, Elsevier, volume 94, issue C, DOI: 10.1016/j.frl.2025.108902.
- Liu, Muyan & Ying, Qianwei & Liu, Jinsong, 2026, "The impact of trade secret protection on corporate patenting: evidence from an emerging market," Finance Research Letters, Elsevier, volume 94, issue C, DOI: 10.1016/j.frl.2026.109655.
- Zhao, Baoying, 2026, "Regulatory fragmentation and bank loan pricing," Finance Research Letters, Elsevier, volume 97, issue C, DOI: 10.1016/j.frl.2026.109819.
- Gersbach, Hans & Haller, Hans & Zelzner, Sebastian, 2026, "Enough liquidity with enough capital—and vice versa?," Journal of Financial Stability, Elsevier, volume 83, issue C, DOI: 10.1016/j.jfs.2026.101513.
- Zhang, Xiaoying & Lin, Ling & Xiao, Min & Zheng, Zhen, 2026, "Materiality is in the eye of the beholder: China's enhanced Reg FD and information efficiency," Global Finance Journal, Elsevier, volume 70, issue C, DOI: 10.1016/j.gfj.2026.101244.
- Zeng, Aimin & Tao, Yuanting & Wei, Zhihua & Li, Bo, 2026, "From diplomacy to efficiency: How bilateral political relations affect multinational corporations' investment efficiency?11We thank the editor and referee for the extremely valuable comments. We gratefully acknowledge the financial support from the N," Global Finance Journal, Elsevier, volume 70, issue C, DOI: 10.1016/j.gfj.2026.101256.
- Khiar, Mohamed Nasrallah & Kooli, Maher, 2026, "Corruption and IPO underpricing: A global perspective," Global Finance Journal, Elsevier, volume 70, issue C, DOI: 10.1016/j.gfj.2026.101261.
- Grossmann, Axel & Ngo, Thanh & Simpson, Marc W., 2026, "Stock price synchronicity and economic policy uncertainty: International evidence," Global Finance Journal, Elsevier, volume 70, issue C, DOI: 10.1016/j.gfj.2026.101265.
- Adolfsen, Jakob Feveile & Heissel, Malte & Manu, Ana-Simona & Vinci, Francesca, 2026, "Burn now or never? Climate policy exposure and investment of fossil fuel firms," Journal of International Economics, Elsevier, volume 162, issue C, DOI: 10.1016/j.jinteco.2026.104267.
- Cai, Xinni & Yang, Ge & Zheng, Xiaojia, 2026, "Independent director licensing and stock price crash risk," Journal of International Financial Markets, Institutions and Money, Elsevier, volume 110, issue C, DOI: 10.1016/j.intfin.2026.102340.
- Lian, Lishuai & Huang, Haijie & Kyaw, Khine & Lee, Edward, 2026, "A friend indeed? The effect of regulatory shareholder on overpayment in mergers and acquisitions," Journal of International Financial Markets, Institutions and Money, Elsevier, volume 110, issue C, DOI: 10.1016/j.intfin.2026.102353.
- Tarkom, Augustine, 2026, "Presidential economic ratings and payout policy," Journal of International Financial Markets, Institutions and Money, Elsevier, volume 111, issue C, DOI: 10.1016/j.intfin.2026.102376.
- Sowah, Joseph Sowahfio & Dak-Adzaklo, Cephas Simon Peter & Manu, Sylvester Adasi & Kaiser, Daniel, 2026, "Does cross-border regulatory cooperation reduce excessive risk-taking?," Journal of International Financial Markets, Institutions and Money, Elsevier, volume 112, issue C, DOI: 10.1016/j.intfin.2026.102388.
- He, Tengjiao & Yu, Yijun & Zhang, Yufei & Wang, Li, 2026, "Can judicial independence restrain corporate fraud? Empirical evidence from Chinese A-share listed firms," International Review of Law and Economics, Elsevier, volume 86, issue C, DOI: 10.1016/j.irle.2026.106324.
- Ferguson, Duke & Krupa, Trent J. & Laux, Rick C., 2026, "Tax administration quality and foreign investment in developing countries: Evidence from participation in tax inspectors without borders," Journal of Accounting and Economics, Elsevier, volume 81, issue 2, DOI: 10.1016/j.jacceco.2025.101832.
- He, Siyi & Zeng, Ceng, 2026, "The effects of reduced availability of shadow banking financing: Evidence from employment," Journal of Banking & Finance, Elsevier, volume 183, issue C, DOI: 10.1016/j.jbankfin.2025.107618.
- Wang, Li, 2026, "Option introduction, short-sale constraints, and stock price efficiency: New evidence from IPO lockup periods," Journal of Banking & Finance, Elsevier, volume 184, issue C, DOI: 10.1016/j.jbankfin.2026.107633.
- Hope, Ole-Kristian & Liu, Junhao & Zhang, Mingyue, 2026, "FOMC meetings and analysts’ target-price forecasts," Journal of Banking & Finance, Elsevier, volume 190, issue C, DOI: 10.1016/j.jbankfin.2026.107765.
- Addo, Kwabena Aboah & Pathan, Shams & Ongena, Steven, 2026, "Overconfident Bank CEOs: Risk Amplification Amid Economic Policy Uncertainty?," Journal of Banking & Finance, Elsevier, volume 191, issue C, DOI: 10.1016/j.jbankfin.2026.107771.
- Lianghua, Huang & Xiaoyan, Tang & Le, Lin, 2026, "Measuring corporate political identity and its impact on tax compliance behaviour: evidence from China," Journal of Business Research, Elsevier, volume 217, issue C, DOI: 10.1016/j.jbusres.2026.116426.
- Wang, Sai & Niu, Yuhao & Wen, Wen & Ke, Yun, 2026, "The spillover effect of random inspections on corporate fraud: How do common ownership networks matter?," Journal of Business Research, Elsevier, volume 217, issue C, DOI: 10.1016/j.jbusres.2026.116452.
- Baeckström, Ylva & Tosun, Onur Kemal, 2026, "Shared parental leave, male board directors, and firm performance: A corporate governance perspective," Journal of Economic Behavior & Organization, Elsevier, volume 250, issue C, DOI: 10.1016/j.jebo.2026.107726.
- Zhang, Xiaodong, 2026, "Production over protection: How tax incentives reshape firms’ investment and emissions," Journal of Economics and Business, Elsevier, volume 139, issue C, DOI: 10.1016/j.jeconbus.2026.106297.
- Ben Abdallah, Sana & Saidane, Dhafer & Goguel, Amaury, 2026, "The legal system in the nexus between ESG and banking risk," Journal of Economics and Business, Elsevier, volume 139, issue C, DOI: 10.1016/j.jeconbus.2026.106298.
- Du, Xinming & Qin, Yu & Xie, Yu, 2026, "Green regulation, trade friendliness, and local policy adaptation," Journal of Environmental Economics and Management, Elsevier, volume 135, issue C, DOI: 10.1016/j.jeem.2025.103262.
- Berg, Tobias & Ma, Lin & Streitz, Daniel, 2026, "Out of sight, out of mind: Divestments and the global reallocation of pollutive assets," Journal of Financial Economics, Elsevier, volume 182, issue C, DOI: 10.1016/j.jfineco.2026.104308.
- Woeppel, Michael & Yavuz, M. Deniz, 2026, "Measuring firms’ capability to absorb external knowledge," Journal of Financial Economics, Elsevier, volume 183, issue C, DOI: 10.1016/j.jfineco.2026.104322.
- Lindsey, Laura & Stein, Luke C.D., 2026, "Angels, entrepreneurship, and employment dynamics: Evidence from investor accreditation rules," Journal of Financial Economics, Elsevier, volume 183, issue C, DOI: 10.1016/j.jfineco.2026.104323.
- Miller, Shane & Yimfor, Emmanuel & Zhang, Ye, 2026, "Investor expertise and private investment selection," Journal of Financial Economics, Elsevier, volume 183, issue C, DOI: 10.1016/j.jfineco.2026.104331.
- Gopalan, Radhakrishnan & Li, Renping & Žaldokas, Alminas, 2026, "Board connections, firm profitability, and product market actions," Journal of Financial Economics, Elsevier, volume 183, issue C, DOI: 10.1016/j.jfineco.2026.104332.
- Liu, Sining & Huang, Wendi, 2026, "Sustainable regulation, stronger currencies: Evidence from capital flow dynamics," Journal of International Money and Finance, Elsevier, volume 162, issue C, DOI: 10.1016/j.jimonfin.2026.103531.
- Lee, Daeun, 2026, "SEC enforcement and corporate lobbying," Journal of Contemporary Accounting and Economics, Elsevier, volume 22, issue 1, DOI: 10.1016/j.jcae.2025.100525.
- Ji, Xudong & Lu, Wei, 2026, "Attributes of audit committee memberships and internal control quality: Evidence from political connection and academic qualifications," Journal of Contemporary Accounting and Economics, Elsevier, volume 22, issue 2, DOI: 10.1016/j.jcae.2026.100556.
- He, Liyu & Shen, Carl Hsin-Han & Yang, Miles, 2026, "Unintended consequences: The effect of CEO pay ratio disclosure on aggressive financial reporting," Journal of Contemporary Accounting and Economics, Elsevier, volume 22, issue 2, DOI: 10.1016/j.jcae.2026.100565.
- Shi, Xin & Zhou, Yuwen, 2026, "Ownership change and corporate labor investment decisions: Evidence from China," Journal of Contemporary Accounting and Economics, Elsevier, volume 22, issue 2, DOI: 10.1016/j.jcae.2026.100569.
- Cavalcante-Filho, Elias & De-Losso, Rodrigo & Sande, Felipe & Savoia, José Roberto, 2026, "Cross-sectoral effects of regulatory uncertainty: Lessons from Brazil," Utilities Policy, Elsevier, volume 98, issue C, DOI: 10.1016/j.jup.2025.102105.
- Luo, Mingjin & Wang, Huimin & Zhao, Xiaoyang, 2026, "Green industrial policy and outward FDI: Quasi-experimental evidence from china’s green factory initiative," Journal of Multinational Financial Management, Elsevier, volume 83, issue C, DOI: 10.1016/j.mulfin.2026.100971.
- Huang, Yan & Wang, Fang & Li, Jinglin, 2026, "Perception of economic policy uncertainty and performance commitment in M&As: Risk management or competition pressure?," Pacific-Basin Finance Journal, Elsevier, volume 100, issue C, DOI: 10.1016/j.pacfin.2026.103312.
- Liu, Jiming & Liu, Yi & Zhang, Yue & Wu, Kai, 2026, "Riding the wave: How collateral shocks affect corporate financialization," Pacific-Basin Finance Journal, Elsevier, volume 95, issue C, DOI: 10.1016/j.pacfin.2025.102964.
- Li, Rensi, 2026, "The spillover effect of delisting risk on stock price synchronicity of regional peer firms," Pacific-Basin Finance Journal, Elsevier, volume 96, issue C, DOI: 10.1016/j.pacfin.2025.103008.
- Li, Jiazhu & Wang, Haojun, 2026, "A study of the impact of real option investment on firms' long-term performance under uncertainty: Empirical evidence from China," Pacific-Basin Finance Journal, Elsevier, volume 96, issue C, DOI: 10.1016/j.pacfin.2025.103017.
- He, Xudong & Yu, Shuang & Zheng, Zunxin, 2026, "CEO Party School education and ESG performance: Evidence from China," Pacific-Basin Finance Journal, Elsevier, volume 96, issue C, DOI: 10.1016/j.pacfin.2025.103034.
- Sakawa, Hideaki & Watanabel, Naoki & Kuroki, Yoshio, 2026, "Does gender diversity on boards improve bank financial performance in a bank-based financial system? A pre-registered study," Pacific-Basin Finance Journal, Elsevier, volume 96, issue C, DOI: 10.1016/j.pacfin.2025.103046.
- Deng, Tingyou & Zhang, Huaxi, 2026, "Do audit fee floors work? Pricing and quality around China's regulation and deregulation," Pacific-Basin Finance Journal, Elsevier, volume 96, issue C, DOI: 10.1016/j.pacfin.2026.103072.
- Li, Ouyang & Zhang, Yefeng & Shen, Zijian & Wang, Jingyi, 2026, "Institutional innovation and interfirm finance: The impact of smart city pilots on trade credit," Pacific-Basin Finance Journal, Elsevier, volume 97, issue C, DOI: 10.1016/j.pacfin.2026.103082.
- Liu, Xiangli & Xu, Yutong & Wang, Jingyi, 2026, "Understanding regulatory fragmentation: Firm-level evidence from China: A pre-registered report," Pacific-Basin Finance Journal, Elsevier, volume 97, issue C, DOI: 10.1016/j.pacfin.2026.103101.
- Duan, Binglei & Li, Xiao & Li, Yuan & Sun, Kang, 2026, "Digital credit information sharing and trade credit provision: Evidence from digital social credit platforms in China," Pacific-Basin Finance Journal, Elsevier, volume 97, issue C, DOI: 10.1016/j.pacfin.2026.103113.
- Xiong, Yuming & Liao, Tianlong & Liu, Jianhua & Chen, Guo, 2026, "Does environmental regulation inhibit rent-seeking by heavy-polluting firms? Evidence from China's new environmental protection law," Pacific-Basin Finance Journal, Elsevier, volume 98, issue C, DOI: 10.1016/j.pacfin.2026.103127.
- Tai, Vivian W. & Lai, Yi-Hsun & Chang, Wen-Feng, 2026, "Co-opted boards and directors' and officers' liability insurance," Pacific-Basin Finance Journal, Elsevier, volume 98, issue C, DOI: 10.1016/j.pacfin.2026.103145.
- Srivastava, Aaraadhya & Jithin, P, 2026, "Creditor-in-control reform and firms' import of capital goods: Evidence from a quasi-natural experiment," Pacific-Basin Finance Journal, Elsevier, volume 98, issue C, DOI: 10.1016/j.pacfin.2026.103159.
- Gao, Zhennan & Pang, Shoulin & Wang, Hanyang & Zhou, Yuanyuan, 2026, "Minimum wage policy uncertainty and bond credit spreads: Evidence from China," Pacific-Basin Finance Journal, Elsevier, volume 98, issue C, DOI: 10.1016/j.pacfin.2026.103160.
- Zhao, Qingbo & Zhao, Lingling & Shen, Yun & Yao, Xiaoguang, 2026, "FinTech and bank systemic risk: Evidence from China and the role of macro-prudential policy," Pacific-Basin Finance Journal, Elsevier, volume 98, issue C, DOI: 10.1016/j.pacfin.2026.103174.
- Wang, Kai & Wei, Yixuan & Zeng, Shuwan, 2026, "Patent pledgeability and cross-region capital flows: Evidence from firms' trans-regional Investment in China," Pacific-Basin Finance Journal, Elsevier, volume 98, issue C, DOI: 10.1016/j.pacfin.2026.103193.
- Fu, Haoliang & Hu, Fan & Luo, Meizhen, 2026, "Regulatory shareholding and its monitoring role in corporate governance performance: Evidence from China," Pacific-Basin Finance Journal, Elsevier, volume 99, issue C, DOI: 10.1016/j.pacfin.2026.103215.
- Ge, Guoqing & Jia, Xiaohui & Liu, Qiang & Zeng, Jing, 2026, "Breaking the invisible shield: Judicial independence against related-party transactions," Pacific-Basin Finance Journal, Elsevier, volume 99, issue C, DOI: 10.1016/j.pacfin.2026.103217.
- Gu, Bohang & Li, Huan & Lv, Jin Roc & Yang, Chen, 2026, "R&D tax incentives and corporate cash holdings: Evidence from a quasi-natural experiment in China11All authors have contributed equally, and their names are listed alphabetically. This research received financial support from the National Social Scie," Pacific-Basin Finance Journal, Elsevier, volume 99, issue C, DOI: 10.1016/j.pacfin.2026.103223.
- Long, Han & Chang, Chun-Ping & Wang, Hai-Jie, 2026, "Regulatory tightening and corporate risk-taking: Evidence from China's asset-management rules," Pacific-Basin Finance Journal, Elsevier, volume 99, issue C, DOI: 10.1016/j.pacfin.2026.103267.
- Mazumder, Sharif & Rao, Ramesh P., 2026, "Does having multiple insiders on boards enhance the effectiveness of independent directors?," The Quarterly Review of Economics and Finance, Elsevier, volume 107, issue C, DOI: 10.1016/j.qref.2026.102139.
- Piergallini, Alessandro, 2026, "Corporate tax cuts, the cost of capital, and economic activity," The Quarterly Review of Economics and Finance, Elsevier, volume 108, issue C, DOI: 10.1016/j.qref.2026.102162.
- Ren, Meixu & Xia, Hailan & Zhao, Senyang, 2026, "The impact of public data openness on firm employment: A quasi-natural experiment from China," The Quarterly Review of Economics and Finance, Elsevier, volume 109, issue C, DOI: 10.1016/j.qref.2026.102198.
- Sun, Zhaojun & Liang, Haoye, 2026, "Comparing the effectiveness of China’s macroprudential and capital controls policies: Volatility and welfare approach," The Quarterly Review of Economics and Finance, Elsevier, volume 109, issue C, DOI: 10.1016/j.qref.2026.102199.
- Geronikolaou, George, 2026, "Efficiency and equilibrium in discriminatory auctions with complementary items," Research in Economics, Elsevier, volume 80, issue 2, DOI: 10.1016/j.rie.2026.101138.
- Selmi, Refk, 2026, "“Up to two million of species are at risk of extinction” How do government-backed nature restoration funds affect corporate preferences for biodiversity investment?," Research in Economics, Elsevier, volume 80, issue 3, DOI: 10.1016/j.rie.2026.101139.
- Deryol, Ahmet & Leonida, Leone & Ozkan, Gulcin, 2026, "Do public credit guarantees boost R&D and innovation?," Research Policy, Elsevier, volume 55, issue 8, DOI: 10.1016/j.respol.2026.105560.
- Chai, Daniel & Chou, Hsin-I & Geng, Xin & Zhao, Jing, 2026, "Beyond compliance: Independent director and investment efficiency in China's central state-owned enterprises," International Review of Economics & Finance, Elsevier, volume 105, issue C, DOI: 10.1016/j.iref.2026.104896.
- Bardos, Katsiaryna Salavei & Mishra, Dev R. & Somé, Hyacinthe Y. & Song, Yuxin, 2026, "Wall Street's attitude toward the CEO-to-employee pay ratio: Evidence from M&As," International Review of Economics & Finance, Elsevier, volume 106, issue C, DOI: 10.1016/j.iref.2025.104886.
- Liu, Lu & Wang, Kai-Hua & Xu, Bao-Chang & Wang, Xiao-Qing, 2026, "Unleashing the metaverse: Assessing the effects of China's city pilot policy on firm performance," International Review of Economics & Finance, Elsevier, volume 107, issue C, DOI: 10.1016/j.iref.2026.105134.
- Wan Ismail, Wan Adibah & Kamarudin, Khairul Anuar & Hassan, Nor Hazwani & Ariff, Akmalia Mohamad, 2026, "Do gender-diverse boards improve financial statements comparability? Cross-country evidence," International Review of Economics & Finance, Elsevier, volume 108, issue C, DOI: 10.1016/j.iref.2026.105183.
- Wang, Xin & Yang, Yumu & Sun, Yue, 2026, "Opportunistic insider trading: An analysis of symbolic insider purchases," International Review of Economics & Finance, Elsevier, volume 108, issue C, DOI: 10.1016/j.iref.2026.105190.
- Wang, Chen & Zhang, Wei & Meng, Yongqiang, 2026, "Reassessing non-financial firms’ shadow banking in the Chinese stock market: From Re-lending to cash-liquidity allocation," International Review of Economics & Finance, Elsevier, volume 108, issue C, DOI: 10.1016/j.iref.2026.105241.
- Xiang, Mian, 2026, "Judicial innovation and market response: How the establishment of environmental tribunals affects stock volatility in polluting industries?," International Review of Economics & Finance, Elsevier, volume 108, issue C, DOI: 10.1016/j.iref.2026.105327.
- Ma, Jiangming & Que, Yating & Gao, Di & Zhao, Bingjian, 2026, "Green credit interest subsidies and corporate biodiversity attention: Insights from financial and fiscal coordination," International Review of Economics & Finance, Elsevier, volume 109, issue C, DOI: 10.1016/j.iref.2026.105391.
- Brik, Hatem & Essayem, Amal, 2026, "Analyzing climate risks in Chinese bank portfolios: A dynamic GMM perspective," International Review of Economics & Finance, Elsevier, volume 109, issue C, DOI: 10.1016/j.iref.2026.105392.
- Cheng, Zhen & Ding, Chante Jian, 2026, "Beyond green: Can financial reform for ecology curb corporate tax avoidance?," International Review of Economics & Finance, Elsevier, volume 111, issue C, DOI: 10.1016/j.iref.2026.105630.
- Chen, Xingxing & Yang, Yupeng & Li, Na, 2026, "County-level innovation policy and corporate patent quality—evidence from the county pilot program in China," International Review of Economics & Finance, Elsevier, volume 111, issue C, DOI: 10.1016/j.iref.2026.105678.
- Wei, Zuobao & Zhu, Yicheng, 2026, "Data breach notification laws and corporate payout policy," International Review of Economics & Finance, Elsevier, volume 111, issue C, DOI: 10.1016/j.iref.2026.105727.
- Liu, Huiling & Liu, Qing & Li, Hui, 2026, "Political disconnection and green innovation: Evidence from mandatory resignations of political independent directors in China," International Review of Economics & Finance, Elsevier, volume 111, issue C, DOI: 10.1016/j.iref.2026.105757.
- Feng, Yitian, 2026, "Do investors reward corporate integrity? Evidence from stake-raising commitments in China’s A-share market," Research in International Business and Finance, Elsevier, volume 81, issue C, DOI: 10.1016/j.ribaf.2025.103187.
- Fu, Senliulu & Su, Kun & Zhang, Miaomiao, 2026, "The nonlinear linkage between corporate financialization and total factor productivity: Evidence from China," Research in International Business and Finance, Elsevier, volume 83, issue C, DOI: 10.1016/j.ribaf.2025.103269.
- Zhou, Qing & Tang, Jinghua & Liu, Qigui & Huang, Wei, 2026, "Institutional capital and corporate innovation frictions: Evidence from China’s university science parks," Research in International Business and Finance, Elsevier, volume 89, issue C, DOI: 10.1016/j.ribaf.2026.103476.
- Qin, Yu & Huang, Wei & Li, Zongyan & Zhang, Hong, 2026, "When the state buys: Public procurement and supplier climate risk transparency," Research in International Business and Finance, Elsevier, volume 89, issue C, DOI: 10.1016/j.ribaf.2026.103480.
- Suwan (Cheng) Long & Kamiar Mohaddes & Imtiaz Ul Haq, 2026, "Binding Commitments and Credit Spreads in Sustainability-Linked Bonds," CAMA Working Papers, Centre for Applied Macroeconomic Analysis, Crawford School of Public Policy, The Australian National University, number 2026-70, Aug.
- Artunç, Cihan & Saleh, Mohamed, 2026, "Connected national capital: corporations in colonial and independent Egypt," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 130454, Mar.
- Teresa Kupczyk & Natalia Rojewska & Leszek Zelek & Joanna Kubicka & Maria Zralek & Maciej Walczak, 2026, "Assesing ESG Risks for Sustainable Finance: An Integrated ESRS S1 Model of Organisational Social Risk, Double Materiality and Assurance Readiness," European Research Studies Journal, European Research Studies Journal, volume 0, issue 3, pages 526-544.
- Leslie Sheng Shen & Nancy R. Xu, 2026, "Cross-Policy Risk Pricing," Working Papers, Federal Reserve Bank of Boston, number 26-13, Aug, DOI: 10.29412/res.wp.2026.13.
- Nicola Cetorelli & Shohini Kundu, 2026, "Capitalizing on Nonbanks: Regulatory Arbitrage Within Bank Holding Companies," Liberty Street Economics, Federal Reserve Bank of New York, number 20260715, Jul, DOI: 10.59576/lse.20260715.
- Nicola Cetorelli & Shohini Kundu, 2026, "How Basel III Changes Where Capital Sits: Nonbank Subsidiaries as Equity Reservoirs," Liberty Street Economics, Federal Reserve Bank of New York, number 20260716, Jul, DOI: 10.59576/lse.20260716.
- Nicola Cetorelli & Shohini Kundu, 2026, "Nonbank Subsidiaries and the Hidden Fragility of Internal Capital Markets Reallocation," Liberty Street Economics, Federal Reserve Bank of New York, number 20260717, Jul, DOI: 10.59576/lse.20260717.
- Nicola Cetorelli & Shohini Kundu, 2026, "Regulatory Arbitrage Within the Firm," Staff Reports, Federal Reserve Bank of New York, number 1196, May, DOI: 10.59576/sr.1196.
- Viktoriya A. Cherkasova & Alina P. Glushenkova, 2026, "The Impact of Government Support Measures on Investment in R&D and on Company Performance," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 1, pages 76-94, February, DOI: 10.31107/2075-1990-2026-1-76-94.
2025
- Gabrielle Demange, 2025, "Resolutions in A System of Financially Linked Firms: Relying on Coarse Information," Annals of Economics and Statistics, GENES, issue 159, pages 9-34, DOI: 10.2307/48839153.
- Peter Caradonna & Nathan H. Miller & Gloria Sheu, 2025, "Mergers, Entry, and Consumer Welfare," American Economic Journal: Microeconomics, American Economic Association, volume 17, issue 3, pages 103-130, August, DOI: 10.1257/mic.20240057.
- David A. Matsa & Amalia R. Miller, 2025, "Did Board Gender Quotas Break the Glass Ceiling in Europe?," AEA Papers and Proceedings, American Economic Association, volume 115, pages 529-535, May, DOI: 10.1257/pandp.20251077.
- Louis Kaplow, 2025, "Improving Economic Analysis in Merger Guidelines," Journal of Economic Perspectives, American Economic Association, volume 39, issue 1, pages 29-52, Winter, DOI: 10.1257/jep.20241413.
- Daniel Francis, 2025, "The 2023 Merger Guidelines and the Arc of Antitrust History," Journal of Economic Perspectives, American Economic Association, volume 39, issue 1, pages 3-28, Winter, DOI: 10.1257/jep.20241415.
- Carl Shapiro, 2025, "Acquisitions to Enter New Markets," Journal of Economic Perspectives, American Economic Association, volume 39, issue 1, pages 53-76, Winter, DOI: 10.1257/jep.20241414.
- Darrell Duffie, 2025, "How US Treasuries Can Remain the World's Safe Haven," Journal of Economic Perspectives, American Economic Association, volume 39, issue 2, pages 195-214, Spring, DOI: 10.1257/jep.20241412.
- Stephen Cecchetti & Jeremy Kress & Kermit Schoenholtz, 2025, "Basel Endgame: Bank Capital Requirements and the Future of International Standard Setting," Journal of Economic Perspectives, American Economic Association, volume 39, issue 3, pages 149-170, Summer, DOI: 10.1257/jep.20241434.
- Adrian Otoiu & Daniela Ioana Manea & Dorel Mihai Paraschiv & Alexandra Stefan, 2025, "The Role and Potential of Blockchain Technology for the Food Processing Industry: A Scoping Review," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, volume 27, issue 69, pages 504-504, April.
- Yavuz Selim Balcioglu & Abdullah K rsat Merter, 2025, "Organisational Metamorphosis: Tracing Sustainability Integration through Sentiment Evolution in Corporate Reporting in Turkish Companies," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, volume 27, issue 70, pages 1052-1052, August.
- Claudia Gabriela Baicu & Simona Moagar-Poladian & Alina-Cerasela Aluculesei & Sorin-Nicolae Curca, 2025, "Good Practices in Sustainability Reporting. Evidence from the Romanian Banking Sector," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, volume 27, issue 70, pages 973-973, August.
- Marius Eugen ROGOZ, 2025, "The Value of Companies: A Perspective from the Angle of Corporate Governance," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 11, pages 2-13, November, DOI: 10.37945/cbr.2025.11.01.
- Damla Eker, 2025, "Examining the Relationship between the Environmental and Social Investments of Companies and Their Ownership Structures, Board Diversity and Financial Indicators," Journal of Research in Economics, Politics & Finance, Ersan ERSOY, volume 10, issue 3, pages 971-993, DOI: 10.30784/epfad.1653626.
- Houneida Ben Brahim & Imen Ben Saanoun & Mounira Ben Arab, 2025, "Political Transitions and the Effective Corporate Tax Rate in Tunisia: Empirical Evidence from 2008 to 2024," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 11, issue 4, pages 823-835, DOI: https://doi.org/10.15826/jtr.2025.1.
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- Hamza TAGHZOUTI & Aziz BABOUNIA & Acharf EL IDRISSI & Abdellatif TAGHZOUTI, 2025, "L'impact de l'autonomie décisionnelle sur la performance des filiales des hypo-groupes : Éclairages croisés de la sélectivité socio-émotionnelle et des dynamiques décisionnelles," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 6, issue 13, pages 188-204.
- Oumaima KAMMALI & Fatima Zahra EL ARIF, 2025, "Les pratiques de la communication financière : Benchmark des sociétés marocaines cotées et des entreprises du CAC 40," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 6, issue 1, pages 493-514.
- Moulay Rchid HACHIMI ALAOUI & Nour Eddine ABDELBAKI, 2025, "Audit de performance : Quel apport à la gestion financière durable ?," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 6, issue 6, pages 609-630.
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- Alexandru Adrian TUNSU, 2025, "Fraud Research in Economic Entities – A Conceptual Perspective," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 23, issue 177, pages 210-222, February.
- Phoebe Koundouri & Conrad Landis & Konstantinos Dellis & Angelos Plataniotis, 2025, "Integrating Sustainable Development Goals in Environmental, Social and Governance Criteria and the Sustainability Transformation of the EU Business Sector," DEOS Working Papers, Athens University of Economics and Business, number 2526, Mar.
- Sevgi Osman & Nedyalko Valkanov, 2025, "Shari’Ah Compliance in a European Banking Context," Economic Thought journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 1, pages 72-96.
- Francesco Cannata & Luca Serafini, 2025, "A pragmatic approach to simplification: the case of banking regulation in the EU," Questioni di Economia e Finanza (Occasional Papers), Bank of Italy, Economic Research and International Relations Area, number 955, Jul.
- Antonio Accetturo & Audinga Baltrunaite & Gianmarco Cariola & Annalisa Frigo & Marco Gallo, 2025, "The value of words: evidence from non-financial disclosure regulation," Temi di discussione (Economic working papers), Bank of Italy, Economic Research and International Relations Area, number 1498, Oct.
- Marco A. Hernandez Vega & Eduardo Martínez González, 2025, "Do climate policies incentivize firms to commit to setting a GHG emissions target?," Working Papers, Banco de México, number 2025-08, Jun.
- Kyrylo Riepin, 2025, "Development of ecological entrepreneurship in Ukraine in the context of the european green course and esg transformations," Economic Synergy, Higher Educational Institution Academician Yuriy Bugay International Scientific & Technical University, issue 4, pages 404-418, DOI: 10.53920/ES-2025-4-28.
- Luu Hanh Nguyen & Ha Thu Le, 2025, "Impact of Green bond on renewable energy transition," Ho Chi Minh City Open University Journal of Science - Economics and Business Administration, Ho Chi Minh City Open University Journal of Science, Ho Chi Minh City Open University, volume 15, issue 3, pages 136-159, DOI: 10.46223/HCMCOUJS.econ.en.15.3.3322.
- Hien Thu Nguyen, 2025, "Compliance or beyond: Seeking an answer for Environmental, Social, and Governance (ESG) practices of listed companies in Vietnam," Ho Chi Minh City Open University Journal of Science - Economics and Business Administration, Ho Chi Minh City Open University Journal of Science, Ho Chi Minh City Open University, volume 15, issue 5, pages 134-149, DOI: 10.46223/HCMCOUJS.econ.en.15.5.3783.
- Aleksandr Matveev, 2025, "Assessment of Portfolio Credit Risk under Dynamic Default Correlation," Russian Journal of Money and Finance, Bank of Russia, volume 84, issue 1, pages 129-142, March.
- Katarzyna Bilicka & Elisa Casi & Carol Seregni & Barbara M. B. Stage, 2025, "Tax Strategy Disclosure: A Greenwashing Mandate?," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 63, issue 5, pages 1857-1915, December, DOI: 10.1111/1475-679X.12617.
- Giovanni Covi & Maren Froemel & Dennis Reinhardt & Nora Wegner, 2025, "Climate policy and banks’ portfolio allocation," Bank of England Staff Working Paper series, Bank of England, number 1149, Oct.
- Taiga Okuyama & Kazutoshi Sugimura, 2025, "Private Law Frameworks for Tokenized Assets: Implications from Legal Developments in Switzerland, Germany, France, and the United States," Bank of Japan Working Paper Series, Bank of Japan, number 25-E-12, Oct.
- Salvatore Federico & Andrea Modena & Luca Regis, 2025, "The Power of Faith: Effects of an Imam-led Information Campaign on Labor Supply and Social Interactions," CRC TR 224 Discussion Paper Series, University of Bonn and University of Mannheim, Germany, number crctr224_2025_622, Jan.
- Biondi Yuri & Haslam Colin & Malberti Corrado, 2025, "ELI Guidance on Company Capital and Financial Accounting for Corporate Sustainability: Report of the European Law Institute," Accounting, Economics, and Law: A Convivium, De Gruyter, volume 15, issue s1, pages 21-88, DOI: 10.1515/ael-2024-0024.
- Biondi Yuri & Haslam Colin & Malberti Corrado, 2025, "Introduction to “Better Company Law for Sustainable Business Conduct: ELI Guidance on Company Capital and Financial Accounting for Corporate Sustainability”," Accounting, Economics, and Law: A Convivium, De Gruyter, volume 15, issue s1, pages 9-19, DOI: 10.1515/ael-2025-2001.
- Haak Samuel, 2025, "To Launder or Not to Launder: Modelling How the Value of Dirty Income Impacts the Marginal Deterrence of AML Policy," Review of Law & Economics, De Gruyter, volume 21, issue 3, pages 629-653, DOI: 10.1515/rle-2024-0115.
- Hu Jun, 2025, "Regulating Media Bias: Subsidies Versus Price-Caps," Review of Network Economics, De Gruyter, volume 24, issue 2, pages 61-85, DOI: 10.1515/rne-2025-0015.
- Federico Huneeus & Joseph P. Kaboski & Mauricio Larrain & Sergio L. Schmukler & Mario Vera, 2025, "Crisis Credit, Employment Protection, Indebtedness, and Risk," CESifo Working Paper Series, CESifo, number 11652.
- Cyril Monnet & Dirk Niepelt & Remo Taudien, 2025, "Pricing Liquidity Support: A PLB for Switzerland," CESifo Working Paper Series, CESifo, number 11919.
- Sarah Clifford & Jakob Miethe & Camille Semelet, 2025, "The Distribution of Profit Shifting," EconPol Policy Brief, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 78.
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- Yuna Heo & Steven Ongena, 2025, "Skilled Banker Mobility and Bank Default," Swiss Finance Institute Research Paper Series, Swiss Finance Institute, number 25-34, Mar.
- Heng Geng & Harald Hau & Pengfei Liu, 2025, "Corporate Opportunity Waiver Laws Did Not Produce Disloyal Managers," Swiss Finance Institute Research Paper Series, Swiss Finance Institute, number 25-67, Jul.
- Yuna Heo & S. Ghon Rhee, 2025, "Natural Disasters and the Real Effect of Skilled Labor Mobility," Swiss Finance Institute Research Paper Series, Swiss Finance Institute, number 25-68, Aug.
- Yuna Heo, 2025, "Cybersecurity and Bank Distance-to-Default," Swiss Finance Institute Research Paper Series, Swiss Finance Institute, number 25-69, Aug.
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- Monnet, Cyril & Niepelt, Dirk & Taudien, Remo, 2025, "Pricing Liquidity Support: A PLB for Switzerland," CEPR Discussion Papers, Centre for Economic Policy Research, number 20309, May.
- Zhong, Hongda & Zhen, Zhou, 2025, "Dynamic Coordination and Bankruptcy Regulations," CEPR Discussion Papers, Centre for Economic Policy Research, number 20331, Jun.
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- Chambers, David & Dimson, Elroy & Ilmanen, Antti & Rintamäki, Paul, 2025, "Long-Run Asset Returns," CEPR Discussion Papers, Centre for Economic Policy Research, number 20800, Oct.
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- Ademola Abiodun ADETUNJI & Nihinlolawa Grace ALO & Kolawole Joseph ONEMAYIN & Oluwapelumi ALABI & Taofeek Adeola SALAMI, 2025, "Assessment of Job Satisfaction Level among Employees in Higher Institutions amidst Economic Challenges," Journal of Human Resource Management, Comenius University in Bratislava, Faculty of Management, volume 28, issue 2, pages 156-178.
- Sarah Clifford & Jakob Miethe & Camille Semelet, 2026, "The Distribution of Profit Shifting," Working Papers, EU Tax Observatory, number 035, May.
- Li, Yuanling & Hu, Xuetong & Liu, Xudong & Dai, Zhongliang & Xiao, Zhongyi, 2025, "The role of Confucianism in audit firms in mitigating corporate financial restatements," Journal of Asian Economics, Elsevier, volume 100, issue C, DOI: 10.1016/j.asieco.2025.102025.
- Li, Xiaofan & Wang, Qiaochu & Kong, Dongmin & Tao, Yunqing, 2025, "Intelligent manufacturing and corporate human capital upgrade in China," Journal of Asian Economics, Elsevier, volume 97, issue C, DOI: 10.1016/j.asieco.2025.101886.
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- Kryzanowski, Lawrence & Li, Mingyang & Xu, Sheng & Zhang, Jie, 2025, "Share pledging and corporate misconduct," The British Accounting Review, Elsevier, volume 57, issue 3, DOI: 10.1016/j.bar.2024.101508.
- Li, Wenquan & Neupane, Suman & Tan, Kelvin Jui Keng, 2025, "Environmental externalities of corporate culture: Evidence from firm pollution," The British Accounting Review, Elsevier, volume 57, issue 5, DOI: 10.1016/j.bar.2025.101699.
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- Jiang, Hui & Liu, Yu & Dong, Junqi, 2025, "Learning from winning firms: Government innovation procurement and peer innovation efficiency," China Economic Review, Elsevier, volume 94, issue PB, DOI: 10.1016/j.chieco.2025.102543.
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- Fedaseyeu, Viktar & Lvovskiy, Lev, 2025, "Personal financial incentives, corporate governance, and firms’ campaign contributions," Journal of Corporate Finance, Elsevier, volume 91, issue C, DOI: 10.1016/j.jcorpfin.2024.102724.
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- Cheung, Kwok Tong Samuel & Fung, Simon Yu Kit & Raman, K.K. & Shen, Jianfu, 2025, "Clawback adoptions and institutional investment decisions," Journal of Corporate Finance, Elsevier, volume 91, issue C, DOI: 10.1016/j.jcorpfin.2025.102743.
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- De Haas, Ralph & Guriev, Sergei & Stepanov, Alexander, 2025, "State ownership and corporate leverage around the world," Journal of Corporate Finance, Elsevier, volume 93, issue C, DOI: 10.1016/j.jcorpfin.2025.102782.
- Chen, Yangfa & Jiang, Ji & Liu, Jie & Liu, Xiao & Wu, Weili, 2025, "Registration system reform, information environment, and market manipulation," Journal of Corporate Finance, Elsevier, volume 93, issue C, DOI: 10.1016/j.jcorpfin.2025.102797.
- Chang, Xin & Jin, Yaling & Yang, Endong & Zhang, Wenrui, 2025, "Corporate taxes and corporate social responsibility," Journal of Corporate Finance, Elsevier, volume 94, issue C, DOI: 10.1016/j.jcorpfin.2025.102809.
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- Flor, Christian Riis & Grell, Kevin Berg, 2025, "Subsidizing uncertain investments: The role of production technology and imprecise learning," Journal of Corporate Finance, Elsevier, volume 94, issue C, DOI: 10.1016/j.jcorpfin.2025.102829.
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- Bai, Junhong & Cai, Qishuo & Yao, Nengzhi & Guo, Qiaozhe, 2025, "Government industrial priorities, public corporate governance and corporate innovation: A political push perspective," Economic Analysis and Policy, Elsevier, volume 85, issue C, pages 1885-1900, DOI: 10.1016/j.eap.2025.02.023.
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- Zhu, Danyu & Luo, Zijun & Qin, Han, 2025, "Does reduced tax avoidance affect CSR? Evidence from a Quasi-natural experiment in China," Economic Analysis and Policy, Elsevier, volume 85, issue C, pages 479-493, DOI: 10.1016/j.eap.2024.12.018.
- Li, Zhisheng & Pang, Jiazhu & Jing, Xinxin, 2025, "Beyond the ivory tower: Professors on the board and corporate performance in China," Economic Analysis and Policy, Elsevier, volume 85, issue C, pages 61-77, DOI: 10.1016/j.eap.2024.11.024.
- Li, Na & Shi, Guifeng & Guo, Ping & Wu, Yanqin & Zhuo, Weijia, 2025, "Does mandatory operating information disclosure affect corporate earnings management? Evidence from China," Economic Analysis and Policy, Elsevier, volume 85, issue C, pages 768-790, DOI: 10.1016/j.eap.2024.12.035.
- Zhang, Sihan & Chen, Zhibin, 2025, "Experts on the board: How do IT-savvy directors promote corporate digital innovation?," Economic Analysis and Policy, Elsevier, volume 85, issue C, pages 791-817, DOI: 10.1016/j.eap.2024.12.032.
- Hryckiewicz, Aneta & Kryg, Natalia & Tsomocos, Dimitrios P. & Zadorozhna, Olha, 2025, "Unveiling the power of state activism in times of distress," Economic Analysis and Policy, Elsevier, volume 86, issue C, pages 1346-1376, DOI: 10.1016/j.eap.2025.04.006.
- Wang, Jianye & Ke, Yubing, 2025, "“Fidelity” or “exploitation”: Social trust and corporate greenwashing," Economic Analysis and Policy, Elsevier, volume 86, issue C, pages 336-350, DOI: 10.1016/j.eap.2025.03.035.
- Luo, Changcai & Cai, Dixin & Xu, Junbing, 2025, "Resilient reserves: Climate adaptive pilot cities policy and firms’ cash holdings," Economic Analysis and Policy, Elsevier, volume 86, issue C, pages 510-527, DOI: 10.1016/j.eap.2025.03.045.
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