Research classified by Journal of Economic Literature (JEL) codes

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

2023

• Eveyn OHIDOA-TOUWA, 2023, "Accrual Anomaly: A Conceptual Perspective," Contemporary Economy Journal, Constantin Brancoveanu University, volume 8, issue 4, pages 54-64.
• Laura Eugenia Barna, 2023, "The Use Of Erp Systems In The Context Of The Covid-19 Pandemic," Management Strategies Journal, Constantin Brancoveanu University, volume 59, issue 1, pages 14-20.
• Angelica Bratu, 2023, "Guverna?A Corporativa La Nivelul Municipiului Braila," Management Strategies Journal, Constantin Brancoveanu University, volume 59, issue 1, pages 21-28.
• Alina - Gabriela Mares & Raluca - Andreea Stoica, 2023, "The Importance Of Money Laundering Risk Assessment As Part Of Accounting Operations," Management Strategies Journal, Constantin Brancoveanu University, volume 59, issue 1, pages 66-71.
• Raluca Andreea Stoica, 2023, "The Role Of Cloud Accounting In Economic Development Of Emerging Countries," Management Strategies Journal, Constantin Brancoveanu University, volume 59, issue 1, pages 94-102.
• Drd Andreea-Cristina Savu & Cristina Gabriela Vasciuc Sandulescu, 2023, "The Contribution Of Artificial Intelligence To Future Accounting," Management Strategies Journal, Constantin Brancoveanu University, volume 60, issue 2, pages 204-210.
• Ramzi Benkraiem & Sabri Boubaker & Imen Derouiche & Emilios Galariotis, 2023, "Excess Control Rights, Multiple Large Shareholders, and Corporate Cash Holding Behavior," Finance, Presses universitaires de Grenoble, volume 44, issue 3, pages 47-108.
• Atanas Atanasov, 2023, "Goodwill as a Symbol of Growth in the Work of Professor Dimitar Dobrev from the First Half of the 20th Century," Proceedings of the Centre for Economic History Research, Centre for Economic History Research, volume 8, pages 388-398, November.
• Olivier Dessaint & Thierry Foucault & Laurent Frésard, 2023, "The Horizon of Investors' Information and Corporate Investment," Swiss Finance Institute Research Paper Series, Swiss Finance Institute, number 23-03, Jan.
• Tami Dinh & Florian Eugster & Anna Husmann, 2023, "Corporate Green Bonds: The Role of External Reviews for Investment Greenness and Disclosure Quality," Swiss Finance Institute Research Paper Series, Swiss Finance Institute, number 23-33, May.
• Florian Eugster & Jenni Kallunki & Juha-Pekka Kallunki & Henrik Nilsson, 2023, "Managerial Extraversion and Corporate Voluntary Disclosure," Swiss Finance Institute Research Paper Series, Swiss Finance Institute, number 23-75, Sep.
• Carlos Augusto Rincón Soto & Francisco Ricardo Molina Mora & Omar Javier Solano Rodríguez & Jorge Eduardo Lemos De la Cruz, 2023, "Discusión sobre el espacio didáctico del laboratorio contable en la educación superior," Revista Tendencias, Universidad de Narino, volume 24, issue 2, pages 143-169.
• Gambacorta, Leonardo & Polizzi, Salvatore & Reghezza, Alessio & Scannella, Enzo, 2023, "Do banks practice what they preach? Brown lending and environmental disclosure in the euro area," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 18623, Nov.
• Галина Чиприянова & Радосвета Кръстева-Христова, 2023, "Актуални Аспекти При Обучението На Специалисти С Висше Счетоводно-Икономическо Образование," Scientific Research Almanac, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, volume 31, issue 1 Year 20, pages 7-37.
• Миглена Маринова, 2023, "Устойчивото Счетоводство В Миннодобивните Предприятия – Интеграция В Стратегическия Подход," Almanac of PhD Students, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, volume 16, issue 19 Year 2, pages 378-391.
• Mariya Pavlova & Rayna Petrova, 2023, "The Emerging Changes In The Accounting Profession And The Acconting Practice Under The Influence Of Technology," Economic Archive, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 1 Year 20, pages 24-40.
• Мария Павлова & Райна Петрова, 2023, "Настъпващите Промени В Счетоводната Професия И Счетоводната Практика Под Въздействието На Технологиите," Economic Archive, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 1 Year 20, pages 27-45.
• Rosen Kolev, 2023, "Industry 4.0 And Kaizen Costing 4.0 - Opportunities For Development Of Cost Management Systems Towards Circular Economy," Economic Archive, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 2 Year 20, pages 62-74.
• Росен Колев, 2023, "Индустрия 4.0 и Kaizen costing 4.0 - възможности за развитие на системите за управление на разходите, по пътя към кръгова икономика," Economic Archive, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 2 Year 20, pages 68-82.
• Fernanda Ballesteros & Franziska Schütze & Catherine Marchewitz & Alexandra Hüttel, 2023, "Scenario Analysis for Net Zero: The Applicability of Climate Neutrality Studies for Transitioning Firms in the German Building Sector and Energy-Intensive Industry," Discussion Papers of DIW Berlin, DIW Berlin, German Institute for Economic Research, number 2048.
• HERRERO-OLARTE, Susana & LOPEZ-PINAR, Ivan & TORRENT, Joan, 2023, "How Could Ecuadorian Firms Survive To The Pandemic? Innnovating," Regional and Sectoral Economic Studies, Euro-American Association of Economic Development, volume 23, issue 1, pages 33-50.
• Gendron, Yves & Paugam, Luc & Stolowy, Hervé, 2023, "Breaking Incommensurability Boundaries? On the Production and Publication of Inter-Paradigmatic Research," HEC Research Papers Series, HEC Paris, number 1474, Aug.
• Baudot, Lisa & Convery, Amanda & Kaufman, Matthew, 2023, "Reflections of Women Standard Setters in the United States," HEC Research Papers Series, HEC Paris, number 1482, Jun.
• Ali, Waqar, 2023, "The Differential Impact of Financial Reporting Complexity on Public and Private Debt Contracting: Evidence from ASU 2017-12," HEC Research Papers Series, HEC Paris, number 1494, Nov, DOI: 10.2139/ssrn.4594229.
• Kim, Jeong-Bon & Mensah, Albert & Paugam, Luc & Stolowy, Hervé, 2023, "Some Seem to Know: Banks’ Lending Decisions After Activist Short Sellers’ Attacks," HEC Research Papers Series, HEC Paris, number 1497, Oct, DOI: 10.2139/ssrn.4567750.
• Kund, Arndt-Gerrit & Rugilo, Daniel, 2023, "Does IFRS 9 increase banks’ resilience?," Working Paper Series, European Central Bank, number 2792, Mar.
• Gambacorta, Leonardo & Polizzi, Salvatore & Reghezza, Alessio & Scannella, Enzo, 2023, "Do banks practice what they preach? Brown lending and environmental disclosure in the euro area," Working Paper Series, European Central Bank, number 2872, Nov.
• Choi, Jung Ho & Ierokomos, Surya & Sterling, Adina, 2023, "Breaking Down Information Inequality: Evidence from a Field Experiment in the Technology Industry," Research Papers, Stanford University, Graduate School of Business, number 4119, Aug.
• Reichelstein, Stefan, 2023, "Carbon Emission Statements: Balance Sheets and Flow Statements," Research Papers, Stanford University, Graduate School of Business, number 4123, Oct.
• Obiedah Mohammad Alqudah & Safrul Izani Mohd Salleh, 2023, "The Realities and Expectations of Calculating Government Service Costs: An Analysis of Jordanian Hospitals," International Journal of Economics and Financial Issues, Econjournals, volume 13, issue 1, pages 65-72, January.
• Md. Sumon Hossain & Md. Johir Rayhan & Maeen Uddin & S.M. Masudur Rahman, 2023, "Analyzing the Level of CSR Practices in Relation to Customer Satisfaction in the Context of Banking Industry in Bangladesh," International Journal of Economics and Financial Issues, Econjournals, volume 13, issue 4, pages 92-101, July.
• Niluthpaul Sarker & S. M. Khaled Hossain, 2023, "Ownership Structure and Financial Distress: Investigating the Moderating Effect of Audit Quality," International Journal of Economics and Financial Issues, Econjournals, volume 13, issue 6, pages 187-202, November.
• Newman Wadesango & Justice Walter Ruwende & Lovemore Sitsha, 2023, "Evaluating the Impact of Financial Management Practices on an Organization’s Financial Performance: A Case Study of Hwange Colliery Company," International Journal of Economics and Financial Issues, Econjournals, volume 13, issue 6, pages 203-208, November.
• Christa Van der Walt & Banele Dlamini & Danie P Schutte, 2023, "Exploring the Accounting Treatment of Exploration and Evaluation Activities in the Extraction Industry in South Africa and Australia," International Journal of Economics and Financial Issues, Econjournals, volume 13, issue 6, pages 30-34, November.
• L. J. Basson & Gary van Vuuren, 2023, "Through-the-cycle to Point-in-time Probabilities of Default Conversion: Inconsistencies in the Vasicek Approach," International Journal of Economics and Financial Issues, Econjournals, volume 13, issue 6, pages 42-52, November.
• Anis Ali & Nadeem Fatima, 2023, "Do the Size of Oil and Gas Firms Govern their Financial Performance? With Special Reference to Indian Oil and Gas Firms," International Journal of Energy Economics and Policy, Econjournals, volume 13, issue 2, pages 166-174, March.
• Anis Ali & Nadeem Fatima, 2023, "Growth and Financial Performance Governance by the Total Resources: A Case of Indian Downstream Oil and Gas Firms," International Journal of Energy Economics and Policy, Econjournals, volume 13, issue 3, pages 141-148, May.
• Mohammad Aladwan & Omar Alsinglawi & Omar M. Alhawatmeh & Mohammad Almaharmeh, 2023, "Corporate Financial Performance and the Intervening Role of Energy Operating Costs: The Case of Jordanian Electricity Sector," International Journal of Energy Economics and Policy, Econjournals, volume 13, issue 5, pages 202-212, September.
• Mohammad Ahmad Shehadeh & Suleiman Hussein Al-Beshtawi, 2023, "Impact of Lean Accounting on Value of the Company at the Jordanian Industrial Companies," International Review of Management and Marketing, Econjournals, volume 13, issue 1, pages 29-40, January.
• Nyanine Chuele Fonou Dombeu & Bomi Cyril Nomlala, 2023, "Earnings Quality Research: Trend, Recent Evidence and Future Direction," International Review of Management and Marketing, Econjournals, volume 13, issue 5, pages 1-8, September.
• Songul KAKILLI ACARAVCI & Ibrahim ASIL, 2023, "Hedef Maliyetleme Sistemi: Bir Uretim Ýsletmesinde Uygulama," Isletme ve Iktisat Calismalari Dergisi, Econjournals, volume 11, issue 2, pages 54-69.
• Mlindeni Celinhlalo Siyaya & Andrew Enaifoghe & Chinaza Uleanya & Bongani Thulani Gamede, 2023, "The Impact of Information Communication Technology in teaching accounting in South African secondary schools," Social Sciences and Education Research Review, Department of Communication, Journalism and Education Sciences, University of Craiova, volume 10, issue 2, pages 270-279, December, DOI: 10.5281/zenodo.15254287.
• Wiesen, Taylor, 2023, "Aggregate earnings and market expectations in United States presidential election prediction markets," Advances in accounting, Elsevier, volume 60, issue C, DOI: 10.1016/j.adiac.2022.100639.
• Afzali, Mansoor, 2023, "Corporate culture and financial statement comparability," Advances in accounting, Elsevier, volume 60, issue C, DOI: 10.1016/j.adiac.2022.100640.
• Almand, Andrew & Cantrell, Brett & Dickinson, Victoria, 2023, "Accruals and firm life cycle: Improving regulatory earnings management detection," Advances in accounting, Elsevier, volume 60, issue C, DOI: 10.1016/j.adiac.2023.100642.
• Stone, Gregory & Walton, Stephanie & Zhang, Yibo (James), 2023, "The impact of online tax community advice on individual taxpayer decision making," Advances in accounting, Elsevier, volume 63, issue C, DOI: 10.1016/j.adiac.2023.100676.
• Zhou, Fuzhao & Shao, Pei & Xie, Feixue & Huang, Jianning, 2023, "The governance role of lender monitoring: Evidence from Borrowers' tax planning," Advances in accounting, Elsevier, volume 63, issue C, DOI: 10.1016/j.adiac.2023.100679.
• Kuselias, Stephen & Agoglia, Christopher P. & Wang, Elaine Ying, 2023, "The effect of team member proximity and assignment length on audit staff reliance on a supervisor's preferences," Accounting, Organizations and Society, Elsevier, volume 105, issue C, DOI: 10.1016/j.aos.2022.101391.
• Libby, Theresa & Olczak, Wioleta, 2023, "Narcissism in the workforce: How employees respond to contract frame," Accounting, Organizations and Society, Elsevier, volume 106, issue C, DOI: 10.1016/j.aos.2022.101415.
• Kuselias, Stephen & Earley, Christine E. & Perreault, Stephen J., 2023, "The impact of firm affiliation on accountants’ error reporting decisions," Accounting, Organizations and Society, Elsevier, volume 108, issue C, DOI: 10.1016/j.aos.2023.101452.
• Deore, Aishwarrya & Mahlendorf, Matthias D. & Wu, Fan, 2023, "CEOs' structural power, prestige power, and target ratcheting," Accounting, Organizations and Society, Elsevier, volume 110, issue C, DOI: 10.1016/j.aos.2023.101469.
• Clor-Proell, Shana & MacKenzie, Nikki & Rennekamp, Kristina & Rupar, Kathy, 2023, "Invest in what you know? How customer investors react to corporate restatements," Accounting, Organizations and Society, Elsevier, volume 111, issue C, DOI: 10.1016/j.aos.2023.101496.
• Makridis, Christos A. & Schloetzer, Jason D., 2023, "Extreme local temperatures lower expressed sentiment about U.S. economic conditions with implications for the stock returns of local firms," Journal of Behavioral and Experimental Finance, Elsevier, volume 37, issue C, DOI: 10.1016/j.jbef.2022.100710.
• Al-Hadi, Ahmed & Taylor, Grantley & Monzur Hasan, Mostafa & Eulaiwi, Baban, 2023, "Third-party auditor liability and financial restatements," The British Accounting Review, Elsevier, volume 55, issue 2, DOI: 10.1016/j.bar.2022.101084.
• Chen, Tao, 2023, "Common auditors and internal control similarity: Evidence from China," The British Accounting Review, Elsevier, volume 55, issue 2, DOI: 10.1016/j.bar.2022.101173.
• Wu, Xiting & Jiang, Haiyan & Lin, Hui & You, Jiaxing, 2023, "Why Muddy the Water? Short selling and the disclosure of proprietary information," The British Accounting Review, Elsevier, volume 55, issue 4, DOI: 10.1016/j.bar.2023.101204.
• Cao, Zhangfan & Rees, William & Zhang, Zhifang, 2023, "The effect of real earnings smoothing on corporate labour investment," The British Accounting Review, Elsevier, volume 55, issue 6, DOI: 10.1016/j.bar.2023.101178.
• Ketterer, Simeon & Dionysiou, Dionysia & Eierle, Brigitte & Tsalavoutas, Ioannis, 2023, "Validating implied cost of capital with realized returns by using alternative measures of cash-flow news," The British Accounting Review, Elsevier, volume 55, issue 6, DOI: 10.1016/j.bar.2023.101220.
• Xu, Jing & Pan, Zheyao & Tian, Gary (Gang), 2023, "Does the threat of enforcement of financial regulations affect the cost of equity in weak institutional environments?," The British Accounting Review, Elsevier, volume 55, issue 6, DOI: 10.1016/j.bar.2023.101233.
• Li, Zhuo & Wen, Fenghua & Huang, Zhijian James, 2023, "Asymmetric response to earnings news across different sentiment states: The role of cognitive dissonance," Journal of Corporate Finance, Elsevier, volume 78, issue C, DOI: 10.1016/j.jcorpfin.2022.102343.
• Regier, Matthias & Rouen, Ethan, 2023, "The stock market valuation of human capital creation," Journal of Corporate Finance, Elsevier, volume 79, issue C, DOI: 10.1016/j.jcorpfin.2023.102384.
• Eichfelder, Sebastian & Jacob, Martin & Schneider, Kerstin, 2023, "Do tax incentives affect investment quality?," Journal of Corporate Finance, Elsevier, volume 80, issue C, DOI: 10.1016/j.jcorpfin.2023.102403.
• Cheng, Lin & Jin, Qinglu & Ma, Hui, 2023, "Tone emphasis and insider trading," Journal of Corporate Finance, Elsevier, volume 80, issue C, DOI: 10.1016/j.jcorpfin.2023.102419.
• Dimmock, Stephen G. & Feng, Fan & Zhang, Huai, 2023, "Mutual funds' capital gains lock-in and earnings management," Journal of Corporate Finance, Elsevier, volume 80, issue C, DOI: 10.1016/j.jcorpfin.2023.102422.
• Liu, Junhao & Hope, Ole-Kristian & Hu, Danqi, 2023, "Earnings announcements in China: Overnight-intraday disparity," Journal of Corporate Finance, Elsevier, volume 82, issue C, DOI: 10.1016/j.jcorpfin.2023.102471.
• Wang, Sumingyue & Wang, Xinlu & Xu, Liang, 2023, "Debt maturity structure and the quality of risk disclosures," Journal of Corporate Finance, Elsevier, volume 83, issue C, DOI: 10.1016/j.jcorpfin.2023.102503.
• Yang, Bin & An, Zhe & Gao, Xin & Li, Donghui, 2023, "Trademarks and the cost of equity capital," Journal of Corporate Finance, Elsevier, volume 83, issue C, DOI: 10.1016/j.jcorpfin.2023.102504.
• Azevedo, Vitor, 2023, "Analysts’ underreaction and momentum strategies," Journal of Economic Dynamics and Control, Elsevier, volume 146, issue C, DOI: 10.1016/j.jedc.2022.104560.
• Zhang, Ming & Du, Panpan & Tu, Xianjin, 2023, "The role of intangible assets in promoting the sustainability of agri-food enterprises: Evidence from China," Economic Analysis and Policy, Elsevier, volume 77, issue C, pages 928-939, DOI: 10.1016/j.eap.2022.12.028.
• Jian, Jian-hui & Hu, Dan & Tian, Haiyan & Long, Chengfeng & Yang, Fan, 2023, "Political uncertainty, officials’ characteristics heterogeneity and firm cost stickiness," Economic Analysis and Policy, Elsevier, volume 78, issue C, pages 776-791, DOI: 10.1016/j.eap.2023.04.012.
• Xu, Jian & Sheng, Yan, 2023, "Regulations, politics, and firm green innovation," Economic Analysis and Policy, Elsevier, volume 80, issue C, pages 13-32, DOI: 10.1016/j.eap.2023.07.014.
• Xiu, Zongfeng & Liu, Ran & Feng, Pengshuo & Yin, Jingwei, 2023, "Does social culture matter for firms' access to trade credit? Evidence from China," Economic Modelling, Elsevier, volume 119, issue C, DOI: 10.1016/j.econmod.2022.106163.
• Xu, Ronghua & Shen, Yuxin & Liu, Meng & Li, Lu & Xia, Xuehua & Luo, Kaixin, 2023, "Can government subsidies improve innovation performance? Evidence from Chinese listed companies," Economic Modelling, Elsevier, volume 120, issue C, DOI: 10.1016/j.econmod.2022.106151.
• Shang, Duo & Yuan, Dongliang & Li, Dehui & Lin, Qi, 2023, "Independent directors’ geographic distance, high-speed railway, and corporate cash holdings," Economic Modelling, Elsevier, volume 121, issue C, DOI: 10.1016/j.econmod.2023.106213.
• Wen, Huiyu & Fang, Jincheng & Gao, Haoyu, 2023, "How FinTech improves financial reporting quality? Evidence from earnings management," Economic Modelling, Elsevier, volume 126, issue C, DOI: 10.1016/j.econmod.2023.106435.
• Jeanne, Amar & Demaria, Samira & Rigot, Sandra, 2023, "What are the drivers of corporates' climate transparency? Evidence from the S&P 1200 index," Ecological Economics, Elsevier, volume 213, issue C, DOI: 10.1016/j.ecolecon.2023.107945.
• Caylor, Marcus & Hong, Duanping & Park, Hyungshin & Qu, Hong, 2023, "Do analysts anchor on public signals in forecasting the target price of disruptive technology firms?," Economics Letters, Elsevier, volume 228, issue C, DOI: 10.1016/j.econlet.2023.111183.
• De Vito, Antonio & Pancotto, Livia & Perdichizzi, Salvatore & Reghezza, Alessio, 2023, "Don’t go on holiday in August! Market reaction to an unexpected windfall tax on banks," Economics Letters, Elsevier, volume 233, issue C, DOI: 10.1016/j.econlet.2023.111407.
• Fernández-Rodríguez, Elena & García-Fernández, Roberto & Martínez-Arias, Antonio, 2023, "Institutional determinants of the effective tax rate in G7 and BRIC countries," Economic Systems, Elsevier, volume 47, issue 2, DOI: 10.1016/j.ecosys.2023.101079.
• Alsuhaibani, Waleed & Houmes, Robert & Wang, Daphne, 2023, "The evolution of financial reporting quality for companies listed on the Tadawul Stock Exchange in Saudi Arabia: New emerging markets' evidence," Emerging Markets Review, Elsevier, volume 55, issue C, DOI: 10.1016/j.ememar.2023.101009.
• Wang, Yang & Ashton, John K. & Jaafar, Aziz, 2023, "Financial statement fraud, recidivism and punishment," Emerging Markets Review, Elsevier, volume 56, issue C, DOI: 10.1016/j.ememar.2023.101033.
• Ning, Shuying & Lin, Zhiyang, 2023, "Effect of accounting information manipulation on innovation: Evidence from China," Emerging Markets Review, Elsevier, volume 56, issue C, DOI: 10.1016/j.ememar.2023.101058.
• Hu, Jinshuai & Jiang, Haiyan & Wu, Yibing, 2023, "How does privatization affect cash dividends? Quasi-experimental evidence from China," Emerging Markets Review, Elsevier, volume 57, issue C, DOI: 10.1016/j.ememar.2023.101075.
• He, Jing & Lee, Dongyoung, 2023, "Say more to return less? Disclosure subsequent to successful technological innovation," Journal of Empirical Finance, Elsevier, volume 70, issue C, pages 403-426, DOI: 10.1016/j.jempfin.2022.12.012.
• Chen, Yangyang & Duong, Huu Nhan & Goyal, Abhinav & Veeraraghavan, Madhu, 2023, "Social capital and the pricing of initial public offerings," Journal of Empirical Finance, Elsevier, volume 74, issue C, DOI: 10.1016/j.jempfin.2023.101418.
• Bui, Dien Giau & Chen, Yehning & Chen, Yan-Shing & Lin, Chih-Yung, 2023, "Managerial ability and financial statement disaggregation decisions," Journal of Empirical Finance, Elsevier, volume 74, issue C, DOI: 10.1016/j.jempfin.2023.101427.
• Gong, Di & Huizinga, Harry & Li, Tianshi & Zhu, Jigao, 2023, "Goodhart’s law in China: Bank branching regulation and window dressing," Journal of Empirical Finance, Elsevier, volume 74, issue C, DOI: 10.1016/j.jempfin.2023.101434.
• Düsterhöft, Maximilian & Schiemann, Frank & Walther, Thomas, 2023, "Let’s talk about risk! Stock market effects of risk disclosure for European energy utilities," Energy Economics, Elsevier, volume 125, issue C, DOI: 10.1016/j.eneco.2023.106794.
• Fu, Zheng & Ma, Yechi & Li, Suyang & Qiao, Lu, 2023, "Peer performance and the asymmetric timeliness of earnings recognition," International Review of Financial Analysis, Elsevier, volume 85, issue C, DOI: 10.1016/j.irfa.2022.102427.
• Xu, Jingjing & Huang, Haijie & Lee, Edward & Petaibanlue, Jirada, 2023, "Does goodwill pressure drive business restructuring based on subsidiary disposal?," International Review of Financial Analysis, Elsevier, volume 86, issue C, DOI: 10.1016/j.irfa.2023.102511.
• Sun, Zeyu & Yang, Ge & Bai, Haichen, 2023, "The spillover effect of customers' financial risk on suppliers' conservative reporting: Evidence from China," International Review of Financial Analysis, Elsevier, volume 87, issue C, DOI: 10.1016/j.irfa.2023.102576.
• Zheng, Yi & Wu, Da, 2023, "The impact of opacity on bank valuation during the global financial crisis: A channel analysis," International Review of Financial Analysis, Elsevier, volume 87, issue C, DOI: 10.1016/j.irfa.2023.102580.
• Shan, Yuan George & Wang, Yirui & Wu, Wuqing & Zhen, Weihao, 2023, "Does the Achilles heel of guarantee networks drive financial distress?," International Review of Financial Analysis, Elsevier, volume 87, issue C, DOI: 10.1016/j.irfa.2023.102635.
• Aljughaiman, Abdullah A. & Nguyen, Tam Huy & Trinh, Vu Quang & Du, Anqi, 2023, "The Covid-19 outbreak, corporate financial distress and earnings management," International Review of Financial Analysis, Elsevier, volume 88, issue C, DOI: 10.1016/j.irfa.2023.102675.
• Li, Xia & Gupta, Jairaj & Bu, Ziwen & Kannothra, Chacko George, 2023, "Effect of cash flow risk on corporate failures, and the moderating role of earnings management and abnormal compensation," International Review of Financial Analysis, Elsevier, volume 89, issue C, DOI: 10.1016/j.irfa.2023.102762.
• Zhao, Qi & Xu, Weijun & Ji, Yucheng, 2023, "Predicting financial distress of Chinese listed companies using machine learning: To what extent does textual disclosure matter?," International Review of Financial Analysis, Elsevier, volume 89, issue C, DOI: 10.1016/j.irfa.2023.102770.
• Liu, Yu & Yang, Lingxuan & Xiong, Lu, 2023, "Performance commitments and the properties of analyst earnings forecasts: Evidence from Chinese reverse merger firms," International Review of Financial Analysis, Elsevier, volume 89, issue C, DOI: 10.1016/j.irfa.2023.102775.
• Wang, Xin & Shan, Yuan George & Song, Jianbo, 2023, "Customer information disclosure and corporate financing constraints," International Review of Financial Analysis, Elsevier, volume 89, issue C, DOI: 10.1016/j.irfa.2023.102822.
• Achakzai, Muhammad Atif Khan & Peng, Juan, 2023, "Detecting financial statement fraud using dynamic ensemble machine learning," International Review of Financial Analysis, Elsevier, volume 89, issue C, DOI: 10.1016/j.irfa.2023.102827.
• Alkhawaja, Abdallah & Hu, Fang & Johl, Shireenjit & Nadarajah, Sivathaasan, 2023, "Board gender diversity, quotas, and ESG disclosure: Global evidence," International Review of Financial Analysis, Elsevier, volume 90, issue C, DOI: 10.1016/j.irfa.2023.102823.
• Cho, Meeok & Kim, Hui Dong & Kim, Yewon, 2023, "Audit committee accounting financial expertise and stock price crash risk," International Review of Financial Analysis, Elsevier, volume 90, issue C, DOI: 10.1016/j.irfa.2023.102848.
• Zheng, Min & Huang, Rong & Wang, Xintong & Li, Xiaorong, 2023, "Do firms adopting cloud computing technology exhibit higher future performance? A textual analysis approach," International Review of Financial Analysis, Elsevier, volume 90, issue C, DOI: 10.1016/j.irfa.2023.102866.
• Wang, Meng & Goodell, John W. & Huang, Wei & Jiang, Ying, 2023, "Trade credit provision and stock price crash risk," International Review of Financial Analysis, Elsevier, volume 90, issue C, DOI: 10.1016/j.irfa.2023.102908.
• Zeng, Yanni & Liu, Mengna & Ding, Ashley & Xu, Rui & Zhang, Hao, 2023, "Cultural similarity of non-local independent directors and financial reporting quality," International Review of Financial Analysis, Elsevier, volume 90, issue C, DOI: 10.1016/j.irfa.2023.102918.
• Duan, Lini & Li, Lingyi & Park, Kyung-Hye & Wu, Di, 2023, "Muddy the waters to conceal information? Evidence from firms' inconsistent answers during Q&As," Finance Research Letters, Elsevier, volume 51, issue C, DOI: 10.1016/j.frl.2022.103415.
• D’Augusta, Carlo & Grossetti, Francesco, 2023, "How did Covid-19 affect investors’ interpretation of earnings news? The role of accounting conservatism," Finance Research Letters, Elsevier, volume 52, issue C, DOI: 10.1016/j.frl.2022.103504.
• Cui, Xin & Ma, Tingting & Xie, Xiaochen & Goodell, John W., 2023, "Uncertainty of uncertainty and accounting conservatism," Finance Research Letters, Elsevier, volume 52, issue C, DOI: 10.1016/j.frl.2022.103525.
• Ma, Guangyuan & Wang, Yihong & Xu, Yekun & Zhang, Limin, 2023, "The breadth of ownership and corporate earnings management," Finance Research Letters, Elsevier, volume 52, issue C, DOI: 10.1016/j.frl.2022.103549.
• Yang, Daecheon & Koo, Jeong-Ho & Kim, Jaemin, 2023, "The role of venture capitalist monitoring in mitigating cost stickiness: Evidence from Korea's IPO market," Finance Research Letters, Elsevier, volume 52, issue C, DOI: 10.1016/j.frl.2022.103560.
• Chen, Wenrui & Liu, Xinghe & Hong, Yun, 2023, "Two heads better than one? Strategic alliance and firms excess cash holdings," Finance Research Letters, Elsevier, volume 52, issue C, DOI: 10.1016/j.frl.2022.103575.
• Sanoran, Kanyarat (Lek), 2023, "Corporate sustainability and sustainable growth: The role of industry sensitivity," Finance Research Letters, Elsevier, volume 53, issue C, DOI: 10.1016/j.frl.2022.103596.
• Zhang, Chuan & Liu, Lixia, 2023, "Corporate inventory and cash holdings in digital economy strategy: Evidence from China," Finance Research Letters, Elsevier, volume 53, issue C, DOI: 10.1016/j.frl.2022.103607.
• Ra, Kyeongheum & Kim, Grace Goun, 2023, "Does litigation risk matter for managers’ asymmetric cost behavior?," Finance Research Letters, Elsevier, volume 53, issue C, DOI: 10.1016/j.frl.2022.103619.
• Zhang, Huilin & Boubaker, Sabri & Ni, Xiaoran, 2023, "Creditor rights and real earnings management: Evidence from quasi-natural experiments," Finance Research Letters, Elsevier, volume 53, issue C, DOI: 10.1016/j.frl.2023.103629.
• Xu, Weijun & Pan, Shiliang & Ji, Yucheng & Zhao, Qi, 2023, "Public disclosure with information sharing in financial market," Finance Research Letters, Elsevier, volume 53, issue C, DOI: 10.1016/j.frl.2023.103652.
• D’Augusta, Carlo & De Vito, Antonio & Grossetti, Francesco, 2023, "Words and numbers: A disagreement story from post-earnings announcement return and volume patterns," Finance Research Letters, Elsevier, volume 54, issue C, DOI: 10.1016/j.frl.2023.103694.
• Palas, Rimona & Solomon, Dov & Gafni, Dalit & Baum, Ido, 2023, "Does wedge size matter? Financial reporting quality and effective regulation of dual-class firms," Finance Research Letters, Elsevier, volume 54, issue C, DOI: 10.1016/j.frl.2023.103774.
• Wang, Yatong & Qiao, Zhi & Jin, Liang, 2023, "Government involvements and earnings management," Finance Research Letters, Elsevier, volume 55, issue PA, DOI: 10.1016/j.frl.2023.103855.
• Panta, Humnath & Panta, Ayush, 2023, "Organizational capital and readability of financial reports," Finance Research Letters, Elsevier, volume 55, issue PA, DOI: 10.1016/j.frl.2023.103895.
• Lee, Eugenia Y. & Kim, Young Jun & Lee, Sangyoon, 2023, "Fair value information and regulatory capital management using financial asset reclassification by Korean insurers," Finance Research Letters, Elsevier, volume 56, issue C, DOI: 10.1016/j.frl.2023.104105.
• Koga, Yuya & Yamaguchi, Tomoyasu, 2023, "Does mandatory quarterly reporting induce managerial myopic behavior? Evidence from Japan," Finance Research Letters, Elsevier, volume 56, issue C, DOI: 10.1016/j.frl.2023.104142.
• Zhang, Xiaoqing, 2023, "The value of online investor relations under COVID-19: Evidence from investor interactive platforms in China," Finance Research Letters, Elsevier, volume 56, issue C, DOI: 10.1016/j.frl.2023.104146.
• Machokoto, Michael & Bayai, Innocent & Kadzima, Marvelous, 2023, "The nonlinear impact of debt on employment: Does institutional quality matter?," Finance Research Letters, Elsevier, volume 57, issue C, DOI: 10.1016/j.frl.2023.104436.
• Zhou, Fuzhao, 2023, "Succession planning and firm innovation," Finance Research Letters, Elsevier, volume 58, issue PA, DOI: 10.1016/j.frl.2023.104314.
• Zhou, Fuzhao, 2023, "Auditors’ responses and whistleblowing allegations," Finance Research Letters, Elsevier, volume 58, issue PB, DOI: 10.1016/j.frl.2023.104420.
• Just, Ruben & Sommer, Friedrich & Heubeck, Tim & Meckl, Reinhard, 2023, "Sustainability as a stumbling block in closing acquisitions? The joint effect of target and acquirer ESG performance on time to completion," Finance Research Letters, Elsevier, volume 58, issue PB, DOI: 10.1016/j.frl.2023.104422.
• Liu, Yapan & Jin, Ming, 2023, "Does supply chain network centrality affect firm cost stickiness?," Finance Research Letters, Elsevier, volume 58, issue PB, DOI: 10.1016/j.frl.2023.104459.
• Bazrafshan, Ebrahim, 2023, "The role of ESG ranking in retail and institutional investors' attention and trading behavior," Finance Research Letters, Elsevier, volume 58, issue PC, DOI: 10.1016/j.frl.2023.104462.
• Huang, Fumian & Ge, Liming & Wu, Sirui, 2023, "Minority shareholder protection, corporate governance, and investment efficiency," Finance Research Letters, Elsevier, volume 58, issue PC, DOI: 10.1016/j.frl.2023.104506.
• Zhao, Chencheng & Yuan, Xianghui & Long, Jun & Jin, Liwei & Guan, Bowen, 2023, "Financial indicators analysis using machine learning: Evidence from Chinese stock market," Finance Research Letters, Elsevier, volume 58, issue PD, DOI: 10.1016/j.frl.2023.104590.
• Barinov, Alexander, 2023, "Profitability anomaly and aggregate volatility risk," Journal of Financial Markets, Elsevier, volume 64, issue C, DOI: 10.1016/j.finmar.2022.100782.
• Pungaliya, Raunaq S. & Wang, Yanbo, 2023, "Machine invasion: Automation in information acquisition and the cross-section of stock returns," Journal of Financial Markets, Elsevier, volume 64, issue C, DOI: 10.1016/j.finmar.2022.100788.
• Martineau, Charles & Zoican, Marius, 2023, "Retail trading and analyst coverage," Journal of Financial Markets, Elsevier, volume 66, issue C, DOI: 10.1016/j.finmar.2023.100849.
• Hossain, Mahmud & Mitra, Santanu, 2023, "Does headquarters location matter in corporate tax avoidance?," Journal of Financial Stability, Elsevier, volume 64, issue C, DOI: 10.1016/j.jfs.2023.101106.
• Liu, Xiaojun & Wang, Li & Dai, Yunhao, 2023, "Capital market liberalization and opportunistic insider sales: Evidence from China," Journal of International Financial Markets, Institutions and Money, Elsevier, volume 82, issue C, DOI: 10.1016/j.intfin.2022.101697.
• Ye, Mao & Zheng, Miles Y. & Zhu, Wei, 2023, "The effect of tick size on managerial learning from stock prices," Journal of Accounting and Economics, Elsevier, volume 75, issue 1, DOI: 10.1016/j.jacceco.2022.101515.
• Campbell, Brett & Drake, Michael & Thornock, Jacob & Twedt, Brady, 2023, "Earnings Virality," Journal of Accounting and Economics, Elsevier, volume 75, issue 1, DOI: 10.1016/j.jacceco.2022.101517.
• Fee, C Edward & Li, Zhi & Peng, Qiyuan, 2023, "Hidden Gems: Do market participants respond to performance expectations revealed in compensation disclosures?," Journal of Accounting and Economics, Elsevier, volume 75, issue 1, DOI: 10.1016/j.jacceco.2022.101519.
• Belnap, Andrew, 2023, "The effect of intermediary coverage on disclosure: Evidence from a randomized field experiment," Journal of Accounting and Economics, Elsevier, volume 75, issue 1, DOI: 10.1016/j.jacceco.2022.101522.
• Stewart, Christopher R., 2023, "Appraisal rights and corporate disclosure during mergers and acquisitions," Journal of Accounting and Economics, Elsevier, volume 75, issue 1, DOI: 10.1016/j.jacceco.2022.101527.
• Pinto, Jedson, 2023, "Mandatory disclosure and learning from external market participants: Evidence from the JOBS act," Journal of Accounting and Economics, Elsevier, volume 75, issue 1, DOI: 10.1016/j.jacceco.2022.101528.
• Wu, Sang & Xue, Wenjie, 2023, "Accounting comparability and relative performance evaluation by capital markets," Journal of Accounting and Economics, Elsevier, volume 75, issue 1, DOI: 10.1016/j.jacceco.2022.101535.
• Chy, Mahfuz & Kyung, Hoyoun, 2023, "The effect of bond market transparency on bank loan contracting," Journal of Accounting and Economics, Elsevier, volume 75, issue 2, DOI: 10.1016/j.jacceco.2022.101536.
• Badertscher, Brad A. & Kim, Jaewoo & Kinney, William R. & Owens, Edward, 2023, "Assurance level choice, CPA fees, and financial reporting benefits: Inferences from U.S. private firms," Journal of Accounting and Economics, Elsevier, volume 75, issue 2, DOI: 10.1016/j.jacceco.2022.101551.
• Ma, Mark (Shuai) & Thomas, Wayne B., 2023, "Economic consequences of operating lease recognition," Journal of Accounting and Economics, Elsevier, volume 75, issue 2, DOI: 10.1016/j.jacceco.2022.101566.
• Chen, Jason V., 2023, "The wisdom of crowds and the market's response to earnings news: Evidence using the geographic dispersion of investors," Journal of Accounting and Economics, Elsevier, volume 75, issue 2, DOI: 10.1016/j.jacceco.2022.101567.
• Kohlhase, Saskia & Wielhouwer, Jacco L., 2023, "Tax and tariff planning through transfer prices: The role of the head office and business unit," Journal of Accounting and Economics, Elsevier, volume 75, issue 2, DOI: 10.1016/j.jacceco.2022.101568.
• Liu, Yukun & Wu, Xi, 2023, "How does shareholder governance affect the cost of borrowing? Evidence from the passage of anti-takeover provisions," Journal of Accounting and Economics, Elsevier, volume 75, issue 2, DOI: 10.1016/j.jacceco.2022.101569.
• Du, Kai & Huddart, Steven & Jiang, Xin Daniel, 2023, "Lost in standardization: Effects of financial statement database discrepancies on inference," Journal of Accounting and Economics, Elsevier, volume 76, issue 1, DOI: 10.1016/j.jacceco.2022.101573.
• Christensen, Theodore E. & D'Adduzio, Jenna & Nelson, Karen K., 2023, "Explaining accruals quality over time," Journal of Accounting and Economics, Elsevier, volume 76, issue 1, DOI: 10.1016/j.jacceco.2022.101575.
• Kim, Jinhwan & Valentine, Kristen, 2023, "Public firm disclosures and the market for innovation," Journal of Accounting and Economics, Elsevier, volume 76, issue 1, DOI: 10.1016/j.jacceco.2023.101577.
• Amiraslani, Hami & Donovan, John & Phillips, Matthew A. & Wittenberg-Moerman, Regina, 2023, "Contracting in the Dark: The rise of public-side lenders in the syndicated loan market," Journal of Accounting and Economics, Elsevier, volume 76, issue 1, DOI: 10.1016/j.jacceco.2023.101586.
• deHaan, Ed & Li, Jiacui & Watts, Edward M., 2023, "Retail bond investors and credit ratings," Journal of Accounting and Economics, Elsevier, volume 76, issue 1, DOI: 10.1016/j.jacceco.2023.101587.
• Choi, Bong-Geun & Choi, Jung Ho & Malik, Sara, 2023, "Not just for investors: The role of earnings announcements in guiding job seekers," Journal of Accounting and Economics, Elsevier, volume 76, issue 1, DOI: 10.1016/j.jacceco.2023.101588.
• Lu, Hai & Shin, Jee-Eun & Zhang, Mingyue, 2023, "Financial reporting and disclosure practices in China," Journal of Accounting and Economics, Elsevier, volume 76, issue 1, DOI: 10.1016/j.jacceco.2023.101598.
• Binz, Oliver & Ferracuti, Elia & Joos, Peter, 2023, "Investment, inflation, and the role of internal information systems as a transmission channel," Journal of Accounting and Economics, Elsevier, volume 76, issue 2, DOI: 10.1016/j.jacceco.2023.101632.
• Aghamolla, Cyrus & Smith, Kevin, 2023, "Strategic complexity in disclosure," Journal of Accounting and Economics, Elsevier, volume 76, issue 2, DOI: 10.1016/j.jacceco.2023.101635.
• Cohen, Shira & Kadach, Igor & Ormazabal, Gaizka, 2023, "Institutional investors, climate disclosure, and carbon emissions," Journal of Accounting and Economics, Elsevier, volume 76, issue 2, DOI: 10.1016/j.jacceco.2023.101640.
• Sani, Jalal & Shroff, Nemit & White, Hal, 2023, "Spillover effects of mandatory portfolio disclosures on corporate investment," Journal of Accounting and Economics, Elsevier, volume 76, issue 2, DOI: 10.1016/j.jacceco.2023.101641.
• Neukirchen, Daniel & Engelhardt, Nils & Krause, Miguel & Posch, Peter N., 2023, "The value of (private) investor relations during the COVID-19 crisis," Journal of Banking & Finance, Elsevier, volume 147, issue C, DOI: 10.1016/j.jbankfin.2022.106450.
• Jaskowski, Marcin & Rettl, Daniel A., 2023, "Information acquisition costs and credit spreads," Journal of Banking & Finance, Elsevier, volume 149, issue C, DOI: 10.1016/j.jbankfin.2023.106775.
• Cong, Lin William & George, Nathan Darden & Wang, Guojun, 2023, "RIM-based value premium and factor pricing using value-price divergence," Journal of Banking & Finance, Elsevier, volume 149, issue C, DOI: 10.1016/j.jbankfin.2023.106812.
• Kim, Taeyeon & Kim, Hyun-Dong & Park, Kwangwoo, 2023, "Customer concentration and firm risk: The role of outside directors from a major customer," Journal of Banking & Finance, Elsevier, volume 152, issue C, DOI: 10.1016/j.jbankfin.2023.106870.
• Li, Fengfei & Lin, Ji-Chai & Lin, Tse-Chun & Shang, Longfei, 2023, "Behavioral bias, distorted stock prices, and stock splits," Journal of Banking & Finance, Elsevier, volume 154, issue C, DOI: 10.1016/j.jbankfin.2023.106939.
• Koo, Minjae & Muslu, Volkan, 2023, "Fund Flows and Asset Valuations of Bond Mutual Funds: Effect of Side-by-Side Management," Journal of Banking & Finance, Elsevier, volume 154, issue C, DOI: 10.1016/j.jbankfin.2023.106961.
• Ni, Xiaoran & Yin, David, 2023, "Is institutional common ownership commonly priced? Insights from the cost of equity capital," Journal of Banking & Finance, Elsevier, volume 155, issue C, DOI: 10.1016/j.jbankfin.2023.106990.
• Andrei, Daniel & Friedman, Henry & Ozel, N. Bugra, 2023, "Economic uncertainty and investor attention," Journal of Financial Economics, Elsevier, volume 149, issue 2, pages 179-217, DOI: 10.1016/j.jfineco.2023.05.003.
• Kusano, Masaki, 2023, "Does recognition versus disclosure of pension liabilities affect credit ratings? Evidence from Japan," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 50, issue C, DOI: 10.1016/j.intaccaudtax.2023.100524.
• Chen, Ching-Lung & Weng, Pei-Yu & Fan, Hung-Shu, 2023, "Exploring the role of excess control rights on real earnings management in family-controlled firms," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 50, issue C, DOI: 10.1016/j.intaccaudtax.2023.100526.
• Zhang, Yuqian & De Zoysa, Anura & Cortese, Corinne, 2023, "Foreign language effect in accounting uncertainty expressions: Interpretation and probabilistic estimation," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 50, issue C, DOI: 10.1016/j.intaccaudtax.2023.100528.
• Golubeva, Olga, 2023, "Accounting for transition: A literature review," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 51, issue C, DOI: 10.1016/j.intaccaudtax.2023.100548.
• Farshadfar, Shadi & Samarbakhsh, Laleh & Jiang, Yige, 2023, "Financial statement comparability and the usefulness of earnings: Some Canadian evidence," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 52, issue C, DOI: 10.1016/j.intaccaudtax.2023.100560.
• Marisetty, Vijaya Bhaskar & Moturi, Sairam, 2023, "Boundaries of the firm and real earnings management," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 52, issue C, DOI: 10.1016/j.intaccaudtax.2023.100567.
• Elbardan, Hany & Uyar, Ali & Kuzey, Cemil & Karaman, Abdullah S., 2023, "CSR reporting, assurance, and firm value and risk: The moderating effects of CSR committees and executive compensation," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 53, issue C, DOI: 10.1016/j.intaccaudtax.2023.100579.
• Elsayed, Mohamed & Elshandidy, Tamer & Ahmed, Yousry, 2023, "Is expanded auditor reporting meaningful? UK evidence," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 53, issue C, DOI: 10.1016/j.intaccaudtax.2023.100582.
• Runesson, Emmeli & Samani, Niuosha, 2023, "Goodwill or “No-will”: Hubris in the tone at the top," Journal of Contemporary Accounting and Economics, Elsevier, volume 19, issue 1, DOI: 10.1016/j.jcae.2022.100331.
• Bansal, Manish & Kumar, Ashish & Bhattacharyya, Asit & Bashir, Hajam Abid, 2023, "Predictors of revenue shifting and expense shifting: Evidence from an emerging economy," Journal of Contemporary Accounting and Economics, Elsevier, volume 19, issue 1, DOI: 10.1016/j.jcae.2022.100339.
• Gu, Tracy & Jiang, Yiqi & Simunic, Dan, 2023, "The value of the PCAOB’s international audit oversight on U.S. listed foreign companies: Evidence from an initial enforcement breakdown," Journal of Contemporary Accounting and Economics, Elsevier, volume 19, issue 1, DOI: 10.1016/j.jcae.2022.100349.
• Sánchez-Ballesta, Juan Pedro & Yagüe, José, 2023, "Tax avoidance and the cost of debt for SMEs: Evidence from Spain," Journal of Contemporary Accounting and Economics, Elsevier, volume 19, issue 2, DOI: 10.1016/j.jcae.2023.100362.
• Hrazdil, Karel & Simunic, Dan A. & Spector, Stephen & Suwanyangyuan, Nattavut, 2023, "Top executive gender diversity and financial reporting quality," Journal of Contemporary Accounting and Economics, Elsevier, volume 19, issue 2, DOI: 10.1016/j.jcae.2023.100363.
• Xia, Jingjing, 2023, "Redrawing the line: Narrowly beating analyst forecasts and journalists’ co-coverage choices in earnings-related news articles," Journal of Contemporary Accounting and Economics, Elsevier, volume 19, issue 3, DOI: 10.1016/j.jcae.2023.100376.
• Huang, Huichi & Weinbaum, David & Yehuda, Nir, 2023, "Financial reporting quality and investment efficiency: The role of strategic alliances," Journal of Contemporary Accounting and Economics, Elsevier, volume 19, issue 3, DOI: 10.1016/j.jcae.2023.100377.
• Doshi, Hitesh & Patel, Saurin & Ramani, Srikanth & Sooy, Matthew, 2023, "Uncertain tone, asset volatility and credit default swap spreads," Journal of Contemporary Accounting and Economics, Elsevier, volume 19, issue 3, DOI: 10.1016/j.jcae.2023.100380.
• Li, Tongxia & Lu, Chun & Routledge, James, 2023, "Brand capital on debt maturity structure," Journal of Contemporary Accounting and Economics, Elsevier, volume 19, issue 3, DOI: 10.1016/j.jcae.2023.100381.
• Białkowski, Jędrzej & Bohl, Martin T. & Perera, Devmali, 2023, "Commodity futures hedge ratios: A meta-analysis," Journal of Commodity Markets, Elsevier, volume 30, issue C, DOI: 10.1016/j.jcomm.2022.100276.
• Frecknall-Hughes, Jane & Gangl, Katharina & Hofmann, Eva & Hartl, Barbara & Kirchler, Erich, 2023, "The influence of tax authorities on the employment of tax practitioners: Empirical evidence from a survey and interview study," Journal of Economic Psychology, Elsevier, volume 97, issue C, DOI: 10.1016/j.joep.2023.102629.
• Iwasaki, Takuya & Kitagawa, Norio & Shuto, Akinobu, 2023, "Managerial discretion over initial earnings forecasts," Pacific-Basin Finance Journal, Elsevier, volume 77, issue C, DOI: 10.1016/j.pacfin.2022.101892.
• Li, Tao & Wang, Yan & Li, Haomin, 2023, "Corporate social responsibility and insider trading profitability: Evidence from an emerging market," Pacific-Basin Finance Journal, Elsevier, volume 77, issue C, DOI: 10.1016/j.pacfin.2022.101911.
• Wang, Chih-Wei & Lee, Chien-Chiang & Wu, Lin-Tan, 2023, "The relationship between cash flow uncertainty and extreme risk: International evidence," Pacific-Basin Finance Journal, Elsevier, volume 77, issue C, DOI: 10.1016/j.pacfin.2022.101927.
• Zhang, Cheng & Lee, Yun-Chi & Ho, Kung-Cheng & Shen, Xixi, 2023, "Influence of institutional differences on trade credit use during pandemics," Pacific-Basin Finance Journal, Elsevier, volume 77, issue C, DOI: 10.1016/j.pacfin.2022.101928.
• Ishida, Souhei & Ogoe, Satoshi & Suzuki, Katsushi, 2023, "Earnings management, horizon problem, and advisor posts for retiring CEOs," Pacific-Basin Finance Journal, Elsevier, volume 78, issue C, DOI: 10.1016/j.pacfin.2023.101972.
• Ji, Yucheng & Xu, Weijun & Zhao, Qi & Jia, Zecheng, 2023, "ESG disclosure and investor welfare under asymmetric information and imperfect competition," Pacific-Basin Finance Journal, Elsevier, volume 78, issue C, DOI: 10.1016/j.pacfin.2023.101982.
• Shruti, R. & Thenmozhi, M., 2023, "Founder ownership and value relevance of IFRS convergence: Role of institutional investors," Pacific-Basin Finance Journal, Elsevier, volume 79, issue C, DOI: 10.1016/j.pacfin.2023.101989.
• Wu, Weili & Zhu, Feifei, 2023, "ETF ownership and informational efficiency of underlying stocks: Evidence from China," Pacific-Basin Finance Journal, Elsevier, volume 79, issue C, DOI: 10.1016/j.pacfin.2023.102005.
• Xiang, Junyi & Zhang, Hongxiang & Dang, Dingyu & Guan, Jing, 2023, "Involuntary political connections and private firms' tax avoidance," Pacific-Basin Finance Journal, Elsevier, volume 79, issue C, DOI: 10.1016/j.pacfin.2023.102025.
• Banerjee, Pradip & Dhole, Sandip & Mishra, Sagarika, 2023, "Operating performance during the COVID-19 pandemic: Is there a business group advantage?," Pacific-Basin Finance Journal, Elsevier, volume 79, issue C, DOI: 10.1016/j.pacfin.2023.102031.
• Wang, Fangjun & Zhang, Zhichao & Ho, L.C. Jennifer & Usman, Muhammad, 2023, "CFO gender and financial statement comparability," Pacific-Basin Finance Journal, Elsevier, volume 80, issue C, DOI: 10.1016/j.pacfin.2023.102100.
• Xie, Huailing & Xu, Xiaodong & Hsu, Yuan-Teng, 2023, "Does disclosure of customers' identities benefit a company's performance in the product market? Evidence from China," Pacific-Basin Finance Journal, Elsevier, volume 82, issue C, DOI: 10.1016/j.pacfin.2023.102180.
• Ullah, Subhan & Irfan, Muhammad & Kim, Ja Ryong & Ullah, Farid, 2023, "Capital expenditures, corporate hedging and firm value," The Quarterly Review of Economics and Finance, Elsevier, volume 87, issue C, pages 360-366, DOI: 10.1016/j.qref.2021.06.008.