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
- Emil Šetić & Adriana Galant, 2026, "Utjecaj EU bespovratnih sredstava iz Operativnog programa Konkurentnost i kohezija 2014.-2020. na financijsku uspješnost poduzeća prerađivačke industrije u Hrvatskoj," Ekonomski pregled, Hrvatsko društvo ekonomista (Croatian Society of Economists), volume 77, issue 1, pages 40-57, DOI: doi.org/10.32910/ep.77.1.3.
- Olaniyi Evans, 2026, "Coordinating the Digital Commons: ASEAN's DEFA, the AfCFTA Digital Trade Protocol, and Latin American Open Finance as Three Templates for Regional Digital Governance," Hequation Review, Hequation, volume 1, issue 2, pages 1-6, DOI: 10.6084/m9.figshare.32338764.
- Huizhong Lu & Zichun Gao & Dongkun Li, 2026, "Substantive digital transformation and firm value: an industrial policy moderation perspective," Economic Change and Restructuring, Springer, volume 59, issue 5, pages 1-65, October, DOI: 10.1007/s10644-026-10080-y.
- Markus Münster & Martin Walther, 2026, "Investor-level common ownership, stock return comovement, and competition," Financial Markets and Portfolio Management, Springer;Swiss Society for Financial Market Research, volume 40, issue 2, pages 175-212, June, DOI: 10.1007/s11408-025-00484-7.
- Jiacai Xiong & Linghong Chen & Yushu Zhu & Thomas Maak, 2026, "Social Trust and Corporate Greenwashing: Insights from China's Pilot Social Credit Systems," Journal of Business Ethics, Springer, volume 204, issue 4, pages 855-883, April, DOI: 10.1007/s10551-025-06076-9.
- Xiaofeng Quan & Cheng Xiang & Qingbo Yuan, 2026, "Cultivating Integrity? The Role of Employee Directors in Mitigating Corporate Financial Misconduct," Journal of Business Ethics, Springer, volume 205, issue 3, pages 575-598, May, DOI: 10.1007/s10551-025-06143-1.
- Dongxu Li & Xiaoran Ni, 2026, "A Farewell to Loyalty, a Farewell to Care? Evidence from Takeover Targets," Journal of Business Ethics, Springer, volume 207, issue 4, pages 817-837, September, DOI: 10.1007/s10551-025-06238-9.
- He Li & Clas Wihlborg, 2026, "A renewed examination of how trade secret protection affects innovation: evidence from the inevitable disclosure doctrine," Journal of Regulatory Economics, Springer, volume 69, issue 1, pages 1-37, December, DOI: 10.1007/s11149-025-09499-4.
- Prateek Nahar & MVK Jagannath & Yogesh Chauhan, 2026, "Bank monitoring incentives and stock price crash risk: evidence from an exogenous bank capital shock," Journal of Regulatory Economics, Springer, volume 69, issue 1, pages 1-24, December, DOI: 10.1007/s11149-025-09503-x.
- Navya J. Muricken & Praveen Bhagawan & Jyoti Prasad Mukhopadhyay, 2026, "Does the presence of female member on corporate boards matter for firm value? Empirical evidence from India," Journal of Regulatory Economics, Springer, volume 69, issue 1, pages 1-28, December, DOI: 10.1007/s11149-026-09525-z.
- Kun Su & Miaomiao Zhang & Chengyun Liu & Tairan Kevin Huang & Yunhe Dong, 2026, "Does managerial ability affect financial derivatives usage? Evidence from China," Review of Derivatives Research, Springer, volume 29, issue 1, pages 1-41, December, DOI: 10.1007/s11147-026-09245-8.
- Yongdong Wang & Ahmed Elnahas, 2026, "House divided: executive political heterogeneity and corporate social responsibility," Review of Quantitative Finance and Accounting, Springer, volume 66, issue 2, pages 559-592, February, DOI: 10.1007/s11156-025-01408-2.
- Hongkang Xu, 2026, "Regulatory fragmentation and tax avoidance," Review of Quantitative Finance and Accounting, Springer, volume 66, issue 2, pages 659-691, February, DOI: 10.1007/s11156-025-01411-7.
- 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.
- Ella Gorringe & Chen Zheng & Shams Pathan, 2026, "Thriving in crisis: the power of managerial ability during COVID-19," Review of Quantitative Finance and Accounting, Springer, volume 67, issue 1, pages 345-384, July, DOI: 10.1007/s11156-025-01455-9.
- C. S. Agnes Cheng & Yuan Huang & Liang Liu, 2026, "Relaxed managerial fiduciary duties and corporate payout policy," Review of Quantitative Finance and Accounting, Springer, volume 67, issue 2, pages 469-507, August, DOI: 10.1007/s11156-025-01459-5.
- Azizjon Alimov, 2026, "Regulatory thresholds and post-IPO acquisitions: evidence from the JOBS Act," Small Business Economics, Springer, volume 66, issue 3, pages 1441-1469, March, DOI: 10.1007/s11187-025-01152-w.
- Xiaohua Zhou & Suijia Li & Hui Xu & Huimin Liu, 2026, "Targeted monetary policy and loan availability for small and microenterprises: A bank competitive strategy perspective," Small Business Economics, Springer, volume 67, issue 2, pages 841-863, August, DOI: 10.1007/s11187-026-01208-5.
- Viral V. Acharya & Guillaume Plantin & Olivier Wang, 2026, "Indebted Supply and Monetary Policy: A Theory of Financial Dominance," NBER Working Papers, National Bureau of Economic Research, Inc, number 34798, Feb.
- Alexander Dyck & Freda Fang & Camille Hebert & Ting Xu, 2026, "Venture Fraud," NBER Working Papers, National Bureau of Economic Research, Inc, number 34868, Feb.
- David A. Matsa & Amalia R. Miller, 2026, "A Gender Quota for Top Executives: Diversity without Disruption," NBER Working Papers, National Bureau of Economic Research, Inc, number 35030, Apr.
- Mara Faccio & Stefano Manfredonia, 2026, "Taxes and Financial Distress: Evidence from Establishment-Level Data," NBER Working Papers, National Bureau of Economic Research, Inc, number 35134, Apr.
- Joshua S. Gans, 2026, "Equity as Tribute: The Market for Passive State Equity," NBER Working Papers, National Bureau of Economic Research, Inc, number 35518, Jul.
- J. David Brown & Matthew Denes & Ran Duchin & John Hackney, 2026, "How Big is Small? The Economic Effects of Access to Small Business Government Support," NBER Working Papers, National Bureau of Economic Research, Inc, number 35703, Sep.
- Robin Döttling & Doron Levit & Nadya Malenko & Magdalena Rola-Janicka, 2026, "Governing Global Externalities: Investor Voice Amid Fragmented Policy," NBER Working Papers, National Bureau of Economic Research, Inc, number 35778, Sep.
- Annika Bacher & Andreas Fagereng & Marius A. K. Ring & Ella Getz Wold, 2026, "Regulating Entrepreneurship: The Case of Capital Requirements," NBER Working Papers, National Bureau of Economic Research, Inc, number 35780, Sep.
- Gülgün Arikan & Alejandra Medina & Alba Ruiz Casas, 2026, "Building a global dataset on state-owned enterprises," OECD Corporate Governance Working Papers, OECD Publishing, number 29, May, DOI: 10.1787/41a26c09-en.
- Luca Lorenzoni, 2026, "Best practice in the regulation and financing of tertiary care based on case studies from five OECD Countries: Lessons for Slovenia," OECD Health Working Papers, OECD Publishing, number 191, Jan, DOI: 10.1787/8e7ae7ab-en.
- Ioan SZUCS, 2026, "Non-Repayable Subsidies And Financial Performance Of Beneficiary Firms: Evidence From The Western Development Region Of Romania, 2014–2023," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 35, issue 1, pages 152-160, July, DOI: 10.47535/1991AUOES35(1)012.
- Ibrahim M.I. KHARIS & Adrian NEGREA & Adriana GIURGIU, 2026, "Bitmine'S Ethereum Strategy And Microstrategy'S Bitcoin Approach: A Comparative Analysis," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 35, issue 1, pages 251-260, July, DOI: 10.47535/1991AUOES35(1)022.
- Alexander F Wagner & Christoph Wenk, 2026, "Binding Say-on-Pay and Shareholder Value," The Review of Corporate Finance Studies, Society for Financial Studies, volume 15, issue 1, pages 123-157.
- Alejandro Drexler & Andrew Granato, 2026, "Permitted practices in insurance accounting, how they work and why they help," The Geneva Papers on Risk and Insurance - Issues and Practice, Palgrave Macmillan;The Geneva Association, volume 51, issue 2, pages 399-427, April, DOI: 10.1057/s41288-025-00376-x.
- Rajesh Desai, 2026, "Does statutory ESG disclosure stimulate managerial opportunism? Moderating role of board structures and audit committee in an emerging economy," International Journal of Disclosure and Governance, Palgrave Macmillan, volume 23, issue 2, pages 477-501, June, DOI: 10.1057/s41310-025-00306-2.
- Kevin Gauch & Laura Georg Schaffner & Elodie Behnam & Enrico Prinz, 2026, "European cybersecurity disclosure practices: a textual analysis," International Journal of Disclosure and Governance, Palgrave Macmillan, volume 23, issue 3, pages 871-885, September, DOI: 10.1057/s41310-025-00327-x.
- Sakti Ranjan Dash & Maheswar Sethi & Chandrika Prasad Das, 2026, "Geopolitical risk and investment-cash flow sensitivity: the role of ESG performance," Risk Management, Palgrave Macmillan, volume 28, issue 2, pages 1-22, May, DOI: 10.1057/s41283-026-00211-0.
- Bell, Peter, 2026, "Simulating Economics for Mining and Shipping Projects using Transaction Cost Economics," MPRA Paper, University Library of Munich, Germany, number 127815, Jan.
- Schilling, Linda, 2026, "Pitfalls and Optimal Design of Emergency Liquidity Assistance," MPRA Paper, University Library of Munich, Germany, number 128236, Feb.
- WORLD FAMILY OF SAINTS, Narayana Oleg Trushking, 2026, "Архетипы И Протоколы #Wfs: Инженерия Сознания От Жителя Ада К Био-Электронику," MPRA Paper, University Library of Munich, Germany, number 129338, May.
- 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.
- Tracy Dongyue Yang & Bobae Choi & Doowon Lee & Sue Wright, 2026, "How remuneration committees incentivise executive compensation in Australia," Australian Journal of Management, Australian School of Business, volume 51, issue 3, pages 706-742, August, DOI: 10.1177/03128962251350336.
- Eduardo Kazuo Kayo, 2026, "Target Leverage and Cost of Capital in the Electricity Sector: Implications for Valuation and Public Policy," The Energy Journal, , volume 47, issue 3, pages 41-62, May, DOI: 10.1177/01956574261425733.
- Marcin Wroński & Bartosz Dmitruk, 2026, "Notowania Giełdy Pieniężnej w Warszawie w dwudziestoleciu międzywojennym oraz w okresie II wojny światowej," Gospodarka Narodowa. The Polish Journal of Economics, Warsaw School of Economics, issue 2, pages 83-100.
- Zongtao Tian & Weiwei Zhang & Zhibin Chen, 2026, "How does energy-consuming rights trading policy affect green innovation: evidence from Chinese energy firms," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, volume 28, issue 10, pages 25221-25244, October, DOI: 10.1007/s10668-024-05586-2.
- Yulong Sun & Liangyu Zhu & Dan Hu, 2026, "Fire testing real gold: political following and shareholder-oriented ESG," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, volume 28, issue 3, pages 7511-7556, March, DOI: 10.1007/s10668-024-05290-1.
- Shuxian Li & Hui Ding & Xinheng Liu, 2026, "Land finance and firms’ pollution: Evidence from China," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, volume 28, issue 8, pages 18751-18771, August, DOI: 10.1007/s10668-024-05475-8.
- Jitendra Kumar Chaurasiya & Bhanu Pratap Singh, 2026, "Do financial inclusion and institutional quality impact stock market development? Evidence from BRICS," Eurasian Economic Review, Springer;Eurasia Business and Economics Society, volume 16, issue 1, pages 49-69, March, DOI: 10.1007/s40822-025-00340-z.
- Fariha Jahan & Doojin Ryu, 2026, "Corporate cash holdings under geopolitical risk: Global versus localized effects," Eurasian Business Review, Springer;Eurasia Business and Economics Society, volume 16, issue 2, pages 651-676, June, DOI: 10.1007/s40821-025-00341-7.
- Chuhan Ye & Jianing Zhang, 2026, "How Does Customer Concentration Affect Firm Innovation in the Chinese Pharmaceutical Industry?," Journal of the Knowledge Economy, Springer;Portland International Center for Management of Engineering and Technology (PICMET), volume 17, issue 3, pages 7206-7238, June, DOI: 10.1007/s13132-025-02771-0.
- Joshua A. Khavis & Amy G. Sheneman & Brandon Szerwo, 2026, "Does gender composition of audit teams matter? An examination of audit quality and audit cost," Review of Accounting Studies, Springer, volume 31, issue 1, pages 526-563, March, DOI: 10.1007/s11142-025-09924-1.
- 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.
- Divya Anantharaman & Hariom Manchiraju & Shekhar Misra, 2026, "Beyond disclosure: Can firms be forced to spend their way to social responsibility?," Review of Accounting Studies, Springer, volume 31, issue 2, pages 818-863, June, DOI: 10.1007/s11142-026-09948-1.
- David Godsell, 2026, "National security-related foreign investment screening laws and investment efficiency," Review of Accounting Studies, Springer, volume 31, issue 3, pages 2129-2172, September, DOI: 10.1007/s11142-026-09956-1.
- Remo Isch-Taudien & Cyril Monnet & Dirk Niepelt, 2026, "Pricing liquidity support: a PLB for Switzerland," Swiss Journal of Economics and Statistics, Springer;Swiss Society of Economics and Statistics, volume 162, issue 1, pages 1-19, December, DOI: 10.1186/s41937-026-00152-1.
- Honoré Sèwanoudé Houngbedji, 2026, "Commodity price volatility and financial stability in Sub-Saharan Africa: a new investigation into non-linearity," SN Business & Economics, Springer, volume 6, issue 3, pages 1-19, March, DOI: 10.1007/s43546-025-01020-5.
- Rieke Fehrenkötter, 2026, "Mapping financial and institutional theories in green bond research: a systematic review and agenda for policy and practice," SN Business & Economics, Springer, volume 6, issue 9, pages 1-35, September, DOI: 10.1007/s43546-026-01196-4.
- Cheng-Wen Lee & Aileen Rachelle Aurelio Rabago, 2026, "From Ethics to Advantage: ESG Integration in the Philippine Energy Sector – Energy Security as a Strategic ESG Opportunity," Advances in Management and Applied Economics, SCIENPRESS Ltd, volume 16, issue 2, pages 1-3.
- Huai-Chun Lo & Ming-Zong Hong, 2026, "Academic Independent Directors and Corporate Performance: Evidence from Taiwan’s Emerging Market," Journal of Applied Finance & Banking, SCIENPRESS Ltd, volume 16, issue 1, pages 1-2.
- Xiaolin Yu & Jin Seo Cho, 2026, "Fintech Pilot Programs and Digital Innovation: Evidence from Quasi-Natural Experiments in China," International Economic Journal, Taylor & Francis Journals, volume 40, issue 1, pages 135-163, January, DOI: 10.1080/10168737.2025.2608351.
- Mehmet Selman Colak & Tuba Pelin Sumer & Selay Sahan & Muhammed Hasan Yilmaz, 2026, "Local Currency Borrowing Constraints and Firm Behavior: Evidence from an Emerging Market," Working Papers, Research and Monetary Policy Department, Central Bank of the Republic of Turkey, number 2614.
- Baranes, Edmond & Hege, Ulrich & Kim, Jin-Hyuk, 2026, "Token Financing vs. Equity and Crowdfunding," TSE Working Papers, Toulouse School of Economics (TSE), number 26-1730, Mar.
- Grenčíková Adriana & Španková Jana & Kozová Kristína & Jaroslav Belás & Navickas Valentinas, 2026, "The Impact of Early Retirement on the Performance of the Economy and the Sustainability of the Pension System in the Context of ESG Factors," Management Theory and Studies for Rural Business and Infrastructure Development, Paradigm, volume 48, issue 1, pages 85-95, DOI: 10.15544/mts.2026.09.
- Zdilar Ante & Ivandić Ana & Zoričić Zdenka Obuljen, 2026, "Link Between Entrepreneurship and Formal Institutions with Reference to the Legislative Framework – Evidence from Meta Regression Analysis," South East European Journal of Economics and Business, Paradigm, volume 21, issue 2, pages 112-127, DOI: 10.2478/jeb-2026-0013.
- Haug Tomas & Schönborn Marco & Wieshammer Lorenz, 2026, "Staatsbeteiligung an Übertragungsnetzbetreibern: Finanzökonomische Mythen und Realität," Wirtschaftsdienst, Paradigm, volume 106, issue 1, pages 41-46, DOI: 10.2478/wd-2026-0012.
- Zedlitz Gerrit von, 2026, "Welche Konsequenzen haben außenwirtschaftliche Investitionskontrollen?," Wirtschaftsdienst, Paradigm, volume 106, issue 2, pages 112-118, DOI: 10.2478/wd-2026-0030.
- Erasmo Giambona & Rafael Matta & Jose‐Luis Peydro & Ye Wang, 2026, "Quantitative Easing, Investment, and Safe Assets: The Corporate Bond–Lending Channel," Journal of Money, Credit and Banking, Blackwell Publishing, volume 58, issue 2, pages 329-364, March, DOI: 10.1111/jmcb.13272.
- Salem Hamad Aldawsari, 2026, "Climate Policy Uncertainty and Selective Investment Greenwashing: Evidence from the U.S. Capital Market," Annals of Financial Economics (AFE), World Scientific Publishing Co. Pte. Ltd., volume 21, issue 03, pages 1-40, September, DOI: 10.1142/S2010495226500144.
- Pankaj Gupta & Nabendu Paul, 2026, "Does the Market Respond to Corruption? Revisiting the External-Internal Financing Relationship," Quarterly Journal of Finance (QJF), World Scientific Publishing Co. Pte. Ltd., volume 16, issue 01, pages 1-43, March, DOI: 10.1142/S2010139226500059.
- Ben Charoenwong & Anisah Bte Abdul Rahmah Zamawi, 2026, "Foreign Financing, Exchange Rate Exposures And Corporate Investment In Singapore," The Singapore Economic Review (SER), World Scientific Publishing Co. Pte. Ltd., volume 71, issue 07, pages 1821-1841, September, DOI: 10.1142/S0217590822500059.
- Jiapeng Dai, 2026, "TECHNOLOGY–FINANCE INTEGRATION PILOT POLICY AND THE VALUE OF TECHNOLOGY-BASED SMEs: THE MODERATING ROLE OF CORPORATE GOVERNANCE STRUCTURE," The Singapore Economic Review (SER), World Scientific Publishing Co. Pte. Ltd., volume 71, issue 08, pages 2185-2210, September, DOI: 10.1142/S0217590825490281.
- Krüger, Ulrich & Wong, Lui Hsian, 2026, "Long-term implications of a digital euro on liquidity and funding costs in the German banking system," Discussion Papers, Deutsche Bundesbank, number 19/2026, DOI: 10.71734/DP-2026-19.
- Becker, Annette & Dransfeld, Marvin & Genswein, Fabian & Kormanyos, Emily & Krischak, Paolo & Schlam, Carina & Thomas, Julia, 2026, "Banks and nature: How strongly does the banking sector in Germany depend on ecosystem services?," Technical Papers, Deutsche Bundesbank, number 03/2026, DOI: 10.71734/TP-2026-3.
- Geng, Heng (Griffin) & Hau, Harald & Liu, Pengfei, 2026, "Corporate Opportunity Waiver Laws Did Not Produce Disloyal Managers," I4R Discussion Paper Series, The Institute for Replication (I4R), number 285.
- Tröger, Tobias, 2026, "Systematic stewardship on the waterbed," LawFin Working Paper Series, Goethe University, Center for Advanced Studies on the Foundations of Law and Finance (LawFin), number 60.
- Enriques, Luca & Nigro, Casimiro A. & Tröger, Tobias, 2026, "Templates in the EU Inc. regulation proposal," LawFin Working Paper Series, Goethe University, Center for Advanced Studies on the Foundations of Law and Finance (LawFin), number 63.
- Enriques, Luca & Nigro, Casimiro A. & Tröger, Tobias, 2026, "Templates in the EU Inc. Regulation Proposal," SAFE Working Paper Series, Leibniz Institute for Financial Research SAFE, number 483.
- Federico, Salvatore & Modena, Andrea & Regis, Luca, 2026, "Coordinating bank dividend and capital regulation," SAFE Working Paper Series, Leibniz Institute for Financial Research SAFE, number 487.
- Canipek, Aras, 2026, "Bankruptcy law penalties and board independence," SAFE Working Paper Series, Leibniz Institute for Financial Research SAFE, number 488.
- Canipek, Aras & Kind, Axel & Litov, Lubomir & Trešl, Jiří, 2026, "Bankruptcy law and firm size," SAFE Working Paper Series, Leibniz Institute for Financial Research SAFE, number 489.
- Ezra, Dvir Aviam, 2026, "The legal gray zone of proxy voting policies," SAFE Working Paper Series, Leibniz Institute for Financial Research SAFE, number 494.
- Salim Bagadeem & Salem Hamad Aldawsari, 2026, "Mitigating Corporate Biodiversity Risk through Green Finance: The Role of Green Development and Climate Risk in the USA," Advances in Decision Sciences, Asia University, Taiwan, volume 30, issue 2, pages 258-301, June.
- Elisa Casi & Evelina Gavrilova & David Murphy & Floris T. Zoutman, 2026, "The Big Short (Interest): Closing the Loopholes in the Dividend-Withholding Tax," American Economic Journal: Economic Policy, American Economic Association, volume 18, issue 2, pages 275-308, May, DOI: 10.1257/pol.20230547.
- 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.
- Elena Prager, 2026, "Antitrust Enforcement in Labor Markets," Journal of Economic Perspectives, American Economic Association, volume 40, issue 1, pages 115-138, Winter, DOI: 10.1257/jep.20241446.
- Burcu Nazlıoğlu, 2026, "Does ESG Performance Influence Economic Growth? The Role of Financial Reporting Environment and IFRS Adoption in Türkiye and Selected Turkic Economies," Journal of Research in Economics, Politics & Finance, Ersan ERSOY, volume 11, issue 2, pages 626-645, DOI: 10.30784/epfad.1930347.
- Konrad Adler & Oliver Rehbein & Matthias Reiner & Jing Zeng, 2026, "Market-Based Green Firms," ECONtribute Discussion Papers Series, University of Bonn and University of Cologne, Germany, number 421, Jul.
- Long, Suwan (Cheng) & Mohaddes, Kamiar & Ul Haq, Imtiaz, 2026, "Binding Commitments and Credit Spreads in Sustainability-Linked Bonds," INET Oxford Working Papers, Institute for New Economic Thinking at the Oxford Martin School, University of Oxford, number 2026-20, Aug.
- Sosthène WABENGA LUNGELA & Antoine MUTUMBI WAKYATULA, 2026, "Analyse de la performance financière des banques : cas des banques panafricaines en RDC," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 3, pages 77-102.
- Oumaima KAMMALI & Fatima Zahra EL ARIF, 2026, "Non-Financial Disclosure: A Comparative Study Between Moroccan Listed Companies and CAC 40 Firms," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 6, pages 41-60.
- Karima BOUAZZA & Omar HNICHE, 2026, "L’OCP comme étude de cas : un test de validation empirique de la réforme de l’État actionnaire marocain portée par l’ANGSPE," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 6, pages 845-863.
- Milena Sitkiewicz, 2026, "The Role of the ATAD CFC Rule in Preventing Tax Avoidance Practices," Ekonomista, Polskie Towarzystwo Ekonomiczne, issue 3, pages 433-450.
- Alejandro Casado & Marco Giometti & José E. Gutiérrez & David Martínez-Miera & Alexandra Matyunina & Tammaro Terracciano, 2026, "Digitalization and credit markets: Evidence from e-Invoicing," Working Papers, Banco de España, number 2619, Jul, DOI: https://doi.org/10.53479/44027.
- Federico Fornasari & Enrico Miglino & Giacomo Rodano, 2026, "Costly firm supervision: the impact of statutory auditors on Italian firms," Temi di discussione (Economic working papers), Bank of Italy, Economic Research and International Relations Area, number 1517, Feb.
- Nadia Accoto & Federica Daniele & Valerio Della Corte, 2026, "Profit shifting via intragroup lending: measuring and comparing the debt structure and interest rate channels," Temi di discussione (Economic working papers), Bank of Italy, Economic Research and International Relations Area, number 1529, Apr.
- Oleksandr STARІKOV & Ruslan GAPONYUK, 2026, "Tokenð†Zatð†On Of Assets Of Agrð†Cultural Enterprð†Ses As An ІNnovatð†Ve Mechanð†Sm For Attractð†Ng ІNvestments ІN Condð†Tð†Ons Of Economð†C Turbulence," Economic Synergy, Higher Educational Institution Academician Yuriy Bugay International Scientific & Technical University, issue 2, pages 240-257, DOI: 10.53920/ES-2026-2-15.
- Konrad Adler & Oliver Rehbein & Matthias Reiner & Jing Zeng, 2026, "Market-Based Green Firms," CRC TR 224 Discussion Paper Series, University of Bonn and University of Mannheim, Germany, number crctr224_2025_768, Jul.
- Доц. Д-Р Дияна Банкова & Доц. Д-Р Теньо Манолов, 2026, "Предизвикателства Пред Счетоводната И Одиторската Практика В Процеса На Присъединяване Към Еврозоната," ICPA Articles, Institute of Certified Public Accountants, volume 2026, issue 1, pages 1-20.
- Liu Yichen & Kim Hyeongjun & Ryu Doojin, 2026, "How Do Stringent Climate Policies Influence Carbon Intensity and Profitability? Insights from the Chinese Market," Economics - The Open-Access, Open-Assessment Journal, De Gruyter, volume 20, issue 1, pages 1-19, DOI: 10.1515/econ-2025-0189.
- Song Li & Hu Yao & Li Ting & Zhang Jianzhong, 2026, "Green Finance Reform and Corporate Investment Efficiency: Evidence from China," Economics - The Open-Access, Open-Assessment Journal, De Gruyter, volume 20, issue 1, pages 1-21, DOI: 10.1515/econ-2025-0212.
- Enriques Luca & Nigro Casimiro A. & Tröger Tobias H., 2026, "Can U. S. Venture Capital Contracts Be Transplanted into Europe? Systematic Evidence from Germany and Italy – Part I," European Company and Financial Law Review, De Gruyter, volume 23, issue 3, pages 425-452, DOI: 10.1515/ecfr-2026-0016.
- Long, S. & Mohaddes, K. & Ul Haq, I., 2026, "Binding Commitments and Credit Spreads in Sustainability-Linked Bonds," Cambridge Working Papers in Economics, Faculty of Economics, University of Cambridge, number 2667, Aug.
- Lihan Chen & Shaojie Lai & P. Raghavendra Rau & Qing Sophie Wang, 2026, "The Wages of Austerity: Executive Pay Caps and the Quiet Life," Working Papers in Economics, University of Canterbury, Department of Economics and Finance, number 26/05, Jun.
- Samuel Antill & Aymeric Bellon, 2026, "The Real Effects of Bankruptcy Forum Shopping," Working Papers, Center for Economic Studies, U.S. Census Bureau, number 26-29, May.
- Marina Gertsberg & Michaela Pagel & Ekaterina Volkova, 2026, "Him Too? Analyzing the Effects of Epstein Connections," CESifo Working Paper Series, CESifo, number 12580.
- Erdinc Akyildirim & Giray Gozgor & Thang Ho & Alexander F. Wagner, 2026, "Transparency and the Visibility of Misconduct: Evidence from ESG Disclosure Mandates," Swiss Finance Institute Research Paper Series, Swiss Finance Institute, number 26-21, Feb.
- Pejman Abedifar & Soroush Kamyab & Steven Ongena, 2026, "Carbon Pricing and Corporate Biodiversity Footprints: Environmental Co-Benefits and Resource Use Trade-Offs," Swiss Finance Institute Research Paper Series, Swiss Finance Institute, number 26-53, Aug.
- Kwabena A. Addo & Shams Pathan & Enrico Onali & Steven Ongena, 2026, "CEO Overconfidence and Bank Payout Strategies," Swiss Finance Institute Research Paper Series, Swiss Finance Institute, number 26-65, Sep.
- Shen, Leslie Sheng & Xu, Nancy, 2026, "Cross-Policy Risk Pricing," CEPR Discussion Papers, Centre for Economic Policy Research, number 21101, Jan.
- Becht, Marco & Bolton, Patrick & Röell, Ailsa, 2026, "Bank Governance: Lessons Still Not Learned," CEPR Discussion Papers, Centre for Economic Policy Research, number 21136, Feb.
- 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.
- Gertsberg, Marina & Pagel, Michaela & Volkova, Ekaterina, 2026, "Him Too? Analyzing the Effects of Epstein Connections," CEPR Discussion Papers, Centre for Economic Policy Research, number 21352, Apr.
- Döttling, Robin & Emery, Logan P. & Zhao, Shuo, 2026, "Intellectual Property Protection for AI-Generated Output," CEPR Discussion Papers, Centre for Economic Policy Research, number 21399, Apr.
- Goodhart, Charles & Lastra, Rosa, 2026, "Financial Regulation: Where Do We Stand?," CEPR Discussion Papers, Centre for Economic Policy Research, number 21590, Jun.
- Hu, Edwin & Malenko, Nadya & Zytnick, Jonathon, 2026, "Other People’s Votes: The Law and Economics of Proxy Advice," CEPR Discussion Papers, Centre for Economic Policy Research, number 21655, Jun.
- Bolton, Patrick & LaFrance, Alison & Weder di Mauro, Beatrice, 2026, "ESG is Dead, They Say. Long Live TERRA," CEPR Discussion Papers, Centre for Economic Policy Research, number 21718, Jul.
- Casado, Alejandro & Giometti, Marco & Gutierrez, Jose & Martinez-Miera, David & Matyunina, Alexandra & Terracciano, Tammaro, 2026, "Digitalization and Credit Markets: Evidence from eInvoicing," CEPR Discussion Papers, Centre for Economic Policy Research, number 21728, Jul.
- Chabalenge, Modern & Sichali, Cheyo, 2026, "Analysis of the Challenges of Internal Auditing in Strengthening Corporate Governance in Public Sector Organizations in Zambia," African Journal of Commercial Studies, African Journal of Commercial Studies, volume 7, issue 2, DOI: 10.59413/ajocs/v7.i2.44.
- 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.
- Mulenga Kelvin, Mutale & Kachamba, Norman & Musawa, Nsama & Chisanga, Daniel, 2026, "Institutional Drivers and Governance Mechanisms of Debt Accumulation in Local Authorities: A Critical Review of the Literature with Reference to Zambia," African Journal of Commercial Studies, African Journal of Commercial Studies, volume 7, issue 5, DOI: 10.59413/ajocs/v7.i5.2.
- Kolala, Paul & Chisanga, Daniel, 2026, "Growth Without Capability: Firm Expansion, Biological Asset Valuation and the Post Listing Erosion of Financial Reporting Quality in Zambia’s First Listed State-Owned Enterprise," East African Finance Journal, East African Finance Journal, volume 5, issue 3, DOI: 10.59413/eafj/v5.i3.3.
- Anouk Levels, 2026, "ESG Disclosure and Green Investment in the EU," Working Papers, DNB, number 867, Aug.
- Baumann, Adam & Gati, Zakaria & Momferatou, Daphne & Parisi, Laura & Quaglietti, Lucia, 2026, "Scaling up European firms: the case for an EU company law regime to unlock cross-border investment, innovation and growth," Economic Bulletin Articles, European Central Bank, volume 6.
- Dreher, Ferdinand & Marques, Bernardo P., 2026, "Wildfire cashflow shocks," Working Paper Series, European Central Bank, number 3231, May.
- De Jonghe, Olivier & Mulier, Klaas & Schepens, Glenn & Stimpfle, Leonard, 2026, "Climate regulation, firm emissions, and green takeovers," Working Paper Series, European Central Bank, number 3253, Jul.
- Ren, Jinyang & Wang, Caiping, 2026, "Soft supervision, hard cash: Network spillovers of shareholder rights oversight and dividend policy in China," Journal of Asian Economics, Elsevier, volume 105, issue C, DOI: 10.1016/j.asieco.2026.102223.
- Ngo, Thanh & Grossmann, Axel, 2026, "Financial inclusion and stock price synchronicity: A cross-country study," Journal of Behavioral and Experimental Finance, Elsevier, volume 49, issue C, DOI: 10.1016/j.jbef.2026.101156.
- Kim, Taehyun & Sung, Taeyoon, 2026, "CEO compensation structures and corporate toxic emissions," Journal of Behavioral and Experimental Finance, Elsevier, volume 50, issue C, DOI: 10.1016/j.jbef.2026.101179.
- Cui, Xin & Li, Shengnan & Liao, Jing & Goodell, John W. & Li, Yueshan, 2026, "Language diversity, social trust, and corporate environmental performance," The British Accounting Review, Elsevier, volume 58, issue 1, DOI: 10.1016/j.bar.2025.101589.
- Qiao, Jingyuan & Wu, Kai & Li, Donghui, 2026, "Judicial fairness perception and corporate innovation: Evidence from entrepreneur survey in China," China Economic Review, Elsevier, volume 95, issue C, DOI: 10.1016/j.chieco.2025.102597.
- Guo, Fei & Xu, Lei & Li, Bin & Sun, Jiawei & Dai, Zixuan, 2026, "Action beyond the sky high: Capital structure adjustment speed of Chinese space firms," China Economic Review, Elsevier, volume 95, issue C, DOI: 10.1016/j.chieco.2025.102634.
- Loukopoulos, Georgios & Loukopoulos, Panagiotis & Ntounis, Dimitrios, 2026, "Does local political corruption asymmetrically affect resource adjustment decisions?," Journal of Corporate Finance, Elsevier, volume 100, issue C, DOI: 10.1016/j.jcorpfin.2026.103028.
- Gai, Prasanna & Singh, Akshat & Sundaram, Asha & Udupa, Gautham, 2026, "Do creditor rights reduce tunneling? Evidence from India’s bankruptcy law reforms," Journal of Corporate Finance, Elsevier, volume 100, issue C, DOI: 10.1016/j.jcorpfin.2026.103034.
- Bian, Jiqing & Cumming, Douglas J. & Lei, Jin & Wang, Yan, 2026, "Female board directorship and employee pay: International evidence from board gender diversity reforms," Journal of Corporate Finance, Elsevier, volume 100, issue C, DOI: 10.1016/j.jcorpfin.2026.103039.
- Fan, Siyuan & Floros, Ioannis V. & Madureira, Leonardo & Singh, Ajai K., 2026, "Non-underwritten placements of equity," Journal of Corporate Finance, Elsevier, volume 101, issue C, DOI: 10.1016/j.jcorpfin.2026.103056.
- Liu, Yu & Xu, Jian & Zhou, Yifan, 2026, "Quantifying the legacy of trauma: The long-term impact of the African slave trade on contemporary firm corruption," Journal of Corporate Finance, Elsevier, volume 96, issue C, DOI: 10.1016/j.jcorpfin.2025.102884.
- Jang, Soomi & Kovacs, Tunde & Choi, Heeick, 2026, "Employee stock options and innovation: Evidence from an exogenous shock to employee intellectual property rights," Journal of Corporate Finance, Elsevier, volume 96, issue C, DOI: 10.1016/j.jcorpfin.2025.102911.
- Bu, Luofan & Ng, Jeffrey & Song, Byron Y. & Yan, Mark Yuzhi, 2026, "Freedom is not free: Manager disloyalty and bank debt reliance," Journal of Corporate Finance, Elsevier, volume 96, issue C, DOI: 10.1016/j.jcorpfin.2025.102914.
- Li, Ziyi & Ruan, Rui & Sun, Yuchen & Tang, Yue, 2026, "New event and old antidote: Can ex-ante disclosure mitigate regulatory risk?," Journal of Corporate Finance, Elsevier, volume 98, issue C, DOI: 10.1016/j.jcorpfin.2025.102936.
- Srivastava, Pranjal & Jacob, Joshy & Pandey, Ajay, 2026, "A minimum buyback requirement in open market repurchases: Impact on the signaling role," Journal of Corporate Finance, Elsevier, volume 98, issue C, DOI: 10.1016/j.jcorpfin.2025.102941.
- Yan, Jiali & Yin, Junyang, 2026, "Corporate green revenue and syndicated loan pricing," Journal of Corporate Finance, Elsevier, volume 98, issue C, DOI: 10.1016/j.jcorpfin.2026.102967.
- Cao, June & Hasan, Iftekhar & Huang, Zijie & Zhao, Jingyuan, 2026, "Pay restrictions and labor investment," Journal of Corporate Finance, Elsevier, volume 99, issue C, DOI: 10.1016/j.jcorpfin.2026.102990.
- Pugachev, Leo & Robin, Ashok & Wang, Dilin & Yang, Rong, 2026, "Deposit insurance and discretion in loan loss provisioning," Journal of Corporate Finance, Elsevier, volume 99, issue C, DOI: 10.1016/j.jcorpfin.2026.102995.
- Cumming, Douglas J. & DeLisle, R. Jared & Lei, Jin & Yang, Zi, 2026, "Corporate governance and trade credit: International evidence from board reforms," Journal of Corporate Finance, Elsevier, volume 99, issue C, DOI: 10.1016/j.jcorpfin.2026.103001.
- Chen, Wei & Gu, Xian & Hasan, Iftekhar & Zhao, Hao & Zhu, Yun, 2026, "Political network and muted insider trading," Journal of Corporate Finance, Elsevier, volume 99, issue C, DOI: 10.1016/j.jcorpfin.2026.103007.
- Berchtold, Demian & Bowler, Blake & Brockman, Paul & Li, Zhe & Tresl, Jiri, 2026, "Navigating policy uncertainty: Politically experienced directors and corporate investment," Journal of Corporate Finance, Elsevier, volume 99, issue C, DOI: 10.1016/j.jcorpfin.2026.103008.
- Jones, Sam & Schilling, Felix & Tarp, Finn, 2026, "Politicians doing business: Evidence from Mozambique," Journal of Development Economics, Elsevier, volume 178, issue C, DOI: 10.1016/j.jdeveco.2025.103584.
- Artunç, Cihan & Saleh, Mohamed, 2026, "Connected national capital: Corporations in colonial and independent Egypt," Journal of Development Economics, Elsevier, volume 180, issue C, DOI: 10.1016/j.jdeveco.2025.103697.
- Keilbach, Hendrik & Koetter, Michael & Ludolph, Melina & Woebbeking, Fabian, 2026, "The limits of local laws in global supply chains: Cutting ties or “edutrading” procurement partners?," Journal of Development Economics, Elsevier, volume 182, issue C, DOI: 10.1016/j.jdeveco.2026.103804.
- Zhang, Siyu & Huang, Yuexin & Luo, Danglun, 2026, "Industry regulation and firm innovation: Evidence from national centralized drug procurement policy in China," Economic Analysis and Policy, Elsevier, volume 89, issue C, pages 421-441, DOI: 10.1016/j.eap.2025.12.013.
- Qiu, Lu & Yuan, Peng & Wei, Shuni & Xu, Kefan, 2026, "Does entry deregulation foster entrepreneurship? Evidence from China’s unified market access reform," Economic Analysis and Policy, Elsevier, volume 89, issue C, pages 834-859, DOI: 10.1016/j.eap.2025.12.034.
- Wang, Juling & Liu, Lihua & Chen, Yi & Long, Yue’e, 2026, "Market-based environmental regulation and ESG greenwashing: Evidence from environmental liability insurance11We thank Gang Qiao and seminar participants at Guangdong University of Foreign Studies for helpful suggestions. We acknowledge the financial ," Economic Analysis and Policy, Elsevier, volume 90, issue C, pages 436-455, DOI: 10.1016/j.eap.2026.01.036.
- Feng, Chao & Ma, Shiqun & Xiao, Zumian, 2026, "The impact of patent pledge pilot policy on enterprise digital transformation: evidence from China," Economic Analysis and Policy, Elsevier, volume 91, issue C, pages 1342-1358, DOI: 10.1016/j.eap.2026.04.020.
- Yin, Sisi & Shen, Zuyi & Gao, Yunshu, 2026, "The innovation paradox of tax incentives: Evidence from China’s VAT reform," Economic Analysis and Policy, Elsevier, volume 91, issue C, pages 423-443, DOI: 10.1016/j.eap.2026.03.008.
- Jiang, Yutian, 2026, "Government-business relationships as a mechanism: How does participation in PPP projects contribute to the profits of Chinese listed companies?," Economic Analysis and Policy, Elsevier, volume 91, issue C, pages 575-586, DOI: 10.1016/j.eap.2026.01.034.
- Wu, Wenzhi & Gong, Xiaofeng & Yang, Liu & Chen, Nengjun, 2026, "Mandatory dividend policy and external pay gap: Evidence from state-owned business groups in China," Economic Analysis and Policy, Elsevier, volume 91, issue C, pages 587-602, DOI: 10.1016/j.eap.2026.03.025.
- Gu, Yurun & Kang, Yanling & Wang, Yilin, 2026, "Can a not-for-profit minority institutional shareholder make a difference in stock liquidity? A quasi-natural experiment," Economic Analysis and Policy, Elsevier, volume 93, issue C, pages 1032-1054, DOI: 10.1016/j.eap.2026.08.003.
- Xie, Zuomiao & Zhu, Yinghuan, 2026, "From rent-seeking to innovation: The impact of AI pilot zones on corporate R&D subsidy claims," Economic Analysis and Policy, Elsevier, volume 93, issue C, pages 1672-1690, DOI: 10.1016/j.eap.2026.08.057.
- Chen, Mengkai & Zhao, Feilong & Wang, Xianzhu & Jiang, Gaopeng, 2026, "The impact of shadow banking regulation and monetary policy adjustments on real estate firms' financing decisions: A multi-case simulation analysis based on a DSGE model," Economic Analysis and Policy, Elsevier, volume 93, issue C, pages 326-340, DOI: 10.1016/j.eap.2026.07.028.
- 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.
- Yang, Chenzi & Yang, Guang-Zhao & Moreira, Fernando & Archibald, Thomas Welsh, 2026, "Capital requirements and risk-taking in community banks: The role of market power," Economic Modelling, Elsevier, volume 156, issue C, DOI: 10.1016/j.econmod.2025.107471.
- Lin, Feiteng & Chen, Wenqiang & Qian, Chaosu & Lv, Meimeng, 2026, "Environmental regulation and compensation distribution within enterprises:Evidence from China," Economic Modelling, Elsevier, volume 156, issue C, DOI: 10.1016/j.econmod.2026.107474.
- Xiao, Youzhi & Liu, Xin, 2026, "The environmental administrative penalties and firm digital transformation: A reexamination of Porter Hypothesis," Economic Modelling, Elsevier, volume 156, issue C, DOI: 10.1016/j.econmod.2026.107481.
- Huang, Huaxin & Wang, Jun & Liao, Yinchao & Yu, Juntai & Tian, Jiatai, 2026, "Supply chain digitalization and corporate innovation: evidence from China," Economic Modelling, Elsevier, volume 158, issue C, DOI: 10.1016/j.econmod.2026.107548.
- Li, Ruiqian & Tang, Xiaoxuan & Dong, Jihui & Zhong, Ma, 2026, "Green transmission or greenwashing? The spillover effects of customers’ ESG comment letters in supply chain," Economic Modelling, Elsevier, volume 159, issue C, DOI: 10.1016/j.econmod.2026.107580.
- Zhu, Kairan & Shi, Yukun, 2026, "Environmental regulation and corporate innovation: The roles of managerial sentiment, regulatory exposure, and risk," Economic Modelling, Elsevier, volume 160, issue C, DOI: 10.1016/j.econmod.2026.107612.
- Yang, Yuanyuan & Liu, Xiaoxia & Sun, Qian, 2026, "State-owned capital participation and credit ratings: Evidence from private listed firms," Economic Modelling, Elsevier, volume 160, issue C, DOI: 10.1016/j.econmod.2026.107622.
- Guo, Jia & Li, Dongdong, 2026, "Narrowing the pay gap: The role of government procurement," Economic Modelling, Elsevier, volume 160, issue C, DOI: 10.1016/j.econmod.2026.107626.
- Chen, Zhen & Jin, Xingye & Li, Tao & Zhao, Shengkun, 2026, "Greening the Gavel: How environmental courts reshape corporate ESG performance in China?," Economic Modelling, Elsevier, volume 162, issue C, DOI: 10.1016/j.econmod.2026.107644.
- Bi, Chao & Wang, Jinghua, 2026, "Curbing zombie firms: Evidence from China's fair competition review system," Economic Modelling, Elsevier, volume 162, issue C, DOI: 10.1016/j.econmod.2026.107653.
- Zhang, Wenya & Wu, Xingtan & Wu, Bo & Jiang, Feng, 2026, "Heterogeneous effects of carbon emissions trading on environmental-economic performance: Evidence from high-carbon listed firms in China," Economic Modelling, Elsevier, volume 163, issue C, DOI: 10.1016/j.econmod.2026.107736.
- Chen, Kunhui & Huang, Zhigang & Chen, Yangfa, 2026, "Mandatory audit committee transparency and market manipulation," Economic Modelling, Elsevier, volume 163, issue C, DOI: 10.1016/j.econmod.2026.107757.
- Ou, Qiaoting, 2026, "When exit prevails: The asymmetric governance of information disclosure and the plight of soft information," Economic Modelling, Elsevier, volume 164, issue C, DOI: 10.1016/j.econmod.2026.107850.
- Comincioli, Nicola & Donadelli, Michael, 2026, "2024 US election: The climate for green and brown portfolios," The North American Journal of Economics and Finance, Elsevier, volume 83, issue C, DOI: 10.1016/j.najef.2026.102593.
- Dragotă, Ingrid-Mihaela & Cepoi, Cosmin-Octavian & Dragotă, Victor & Ciobanu, Radu, 2026, "The US banks reactions to COVID-19 pandemic: The response to government containment and health and economic support measures," The North American Journal of Economics and Finance, Elsevier, volume 86, issue C, DOI: 10.1016/j.najef.2026.102690.
- Baranes, Edmond & Hege, Ulrich & Kim, Jin-Hyuk, 2026, "Token financing vs. equity and crowdfunding," Economics Letters, Elsevier, volume 264, issue C, DOI: 10.1016/j.econlet.2026.112964.
- Lin, Xu & Zhu, Mengnan, 2026, "Customer deleveraging, bargaining power, and trade credit occupation: Evidence from “Three Red Lines” policy," Economics Letters, Elsevier, volume 264, issue C, DOI: 10.1016/j.econlet.2026.112982.
- Momtaz, Paul P., 2026, "Are labor-controlled firms more innovative? Evidence from a regression discontinuity design," Economics Letters, Elsevier, volume 265, issue C, DOI: 10.1016/j.econlet.2026.112993.
- Lin, Xiaowen & Lan, Yanan & Zheng, Ruian & Zhang, Chao, 2026, "Do focal firms’ industrial internet platforms promote innovation along the supply chain?," Economics Letters, Elsevier, volume 265, issue C, DOI: 10.1016/j.econlet.2026.113017.
- Liang, Jin, 2026, "Interest rates and inflation in wartime: A model and evidence from the Second Sino-Japanese War (1937–1945)," Economic Systems, Elsevier, volume 50, issue 3, DOI: 10.1016/j.ecosys.2026.101376.
- Moreau, Flavien & Üslü, Semih, 2026, "A search-based theory of merger waves," European Economic Review, Elsevier, volume 187, issue C, DOI: 10.1016/j.euroecorev.2026.105354.
- Gao, He & Lu, Junwei & Yang, Laifeng & Cheng, Zijian & Liu, Zhangxin (Frank), 2026, "Cutting corners, cutting dividends: Evidence from reverse mergers in China," Emerging Markets Review, Elsevier, volume 70, issue C, DOI: 10.1016/j.ememar.2025.101403.
- Zhang, Weidong & Zheng, Hongrui & Li, Donghui & Chen, Zihuang & Wu, Kai, 2026, "Municipal governor turnovers and targeted poverty alleviation of listed private firms," Emerging Markets Review, Elsevier, volume 70, issue C, DOI: 10.1016/j.ememar.2025.101414.
- 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.
- Maung, Min, 2026, "Do state religions affect entrepreneurial financing? A cross-country analysis," Emerging Markets Review, Elsevier, volume 71, issue C, DOI: 10.1016/j.ememar.2025.101434.
- Cao, Wencheng & Shan, Yuan George & Yang, Joey Wenling, 2026, "Asymmetric impact of compliance management reform on opportunistic insider trading: Evidence from Chinese state-owned enterprises," Emerging Markets Review, Elsevier, volume 72, issue C, DOI: 10.1016/j.ememar.2026.101438.
- Wang, Yong & Cheung, Adrian (Wai Kong) & Xiang, Erwei & Hu, Wei, 2026, "Does international oil price risk affect the corporate propensity to save? Evidence from China," Emerging Markets Review, Elsevier, volume 72, issue C, DOI: 10.1016/j.ememar.2026.101453.
- Fan, Niuniu & Su, Jie & Chen, Yao, 2026, "Minority shareholders protection and the incremental textual information in analysts' reports: A quasi-natural experiment in China," Emerging Markets Review, Elsevier, volume 73, issue C, DOI: 10.1016/j.ememar.2026.101474.
- Yuan, Rongli & Liu, Mengyao & Li, Mingze, 2026, "Government certification and cost of equity: Evidence from the specialization, refinement, differentiation, and innovation policy," Emerging Markets Review, Elsevier, volume 74, issue C, DOI: 10.1016/j.ememar.2026.101500.
- Zhang, Miaomiao & Su, Kun & Fu, Senliulu & Yang, Xing, 2026, "Regulatory minority shareholders and financial restatements: Evidence from a quasi-natural experiment in China," Emerging Markets Review, Elsevier, volume 74, issue C, DOI: 10.1016/j.ememar.2026.101514.
- Feng, Yumei & Yu, Qiang & Pan, Yuying, 2026, "Minority stakeholders matter: Retail investors' interest concern and major shareholders' tunneling," Emerging Markets Review, Elsevier, volume 74, issue C, DOI: 10.1016/j.ememar.2026.101530.
- Qian, Zhenjie & Xi, Dan & Xu, Jia & Zhou, Lingrui, 2026, "Deleveraging driven by profitability improvement: Evidence from China’s business tax to value-added tax transition," Journal of Empirical Finance, Elsevier, volume 85, issue C, DOI: 10.1016/j.jempfin.2025.101685.
- Hu, Xiaoxue & Li, Dongxu & Liao, Rose, 2026, "The propagation of ESG practices through multinational corporations," Energy Economics, Elsevier, volume 159, issue C, DOI: 10.1016/j.eneco.2026.109381.
- 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.
- Orlova, Svetlana V. & Prevost, Andrew, 2026, "Environmental policy stringency and cash management: International evidence," International Review of Financial Analysis, Elsevier, volume 113, issue C, DOI: 10.1016/j.irfa.2026.105151.
- 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.
- Mnasri, Ayman & Mimouni, Karim & Arouri, Houda & Temimi, Akram, 2026, "Board gender diversity and strategic ESG balance: Evidence from U.S. public firms," International Review of Financial Analysis, Elsevier, volume 116, issue C, DOI: 10.1016/j.irfa.2026.105207.
- Li, Jing & Guney, Yilmaz & Hernandez-Perdomo, Elvis, 2026, "Reconciling the association between ESG performance and corporate financial performance: International evidence using MCDA approach," International Review of Financial Analysis, Elsevier, volume 117, issue C, DOI: 10.1016/j.irfa.2026.105325.
- Hafeez, Bilal & Tosun, Onur Kemal & Eshraghi, Arman, 2026, "The market value of political alignment: Recent U.S. evidence," Finance Research Letters, Elsevier, volume 100, issue C, DOI: 10.1016/j.frl.2026.109758.
- Zhu, Huiyi & Tham, Yeuthong & Yuningsih, Yuni, 2026, "Exposure to government agencies: Impacts on corporate cash holdings and capital investments," Finance Research Letters, Elsevier, volume 100, issue C, DOI: 10.1016/j.frl.2026.109974.
- Dong, Yuning & Zhong, Xueyi & Zou, Shuang, 2026, "Ex-ante defense: enterprise risk management and supply chain integration," Finance Research Letters, Elsevier, volume 101, issue C, DOI: 10.1016/j.frl.2026.109963.
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