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

• Ya-Fang Wang & Yu-Chu Hsieh, 2023, "Credit Rating and Board Evaluation of Family Firms," International Journal of Business and Economic Sciences Applied Research (IJBESAR), Democritus University of Thrace (DUTH), Kavala Campus, Greece, volume 16, issue 1, pages 7-18, October.
• Gong, D. & Huizinga, Harry & Li, T & Zhu, J, 2023, "Goodhart‚Äôs law in China: Bank branching regulation and window dressing," Other publications TiSEM, Tilburg University, School of Economics and Management, number 9fe5227d-3143-44e5-aa0e-b.
• Inmaculada Jimeno García & Anne Marie Garvey & Carlos Mir Fernández & Rocío Flores Jimeno, 2023, "La vulnerabilidad financiera en las entidades sin ánimo de lucro: propuesta de un marco teórico
  [The financial vulnerability of non-profit entities: A theoretical framework proposal]," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 144, pages 88655-88655, DOI: 10.5209/REVE.88655.
• Elena PelÃ, 2023, "Uso effettivo e usabilità delle performance information negli Enti Locali attraverso un caso di studio," Working Papers, University of Ferrara, Department of Economics, number 20230112, Mar.
• Fengler, Matthias & Phan, Minh Tri, 2023, "A Topic Model for 10-K Management Disclosures," Economics Working Paper Series, University of St. Gallen, School of Economics and Political Science, number 2307, Aug.
• IONESCU (HARALAMBIE), Cristina Mihaela & HARALAMBIE, George Alin, 2023, "Determination Of The Economic Value Added Using Econometric Models Within The Economic Entity," Journal of Financial and Monetary Economics, Centre of Financial and Monetary Research "Victor Slavescu", volume 11, issue 1, pages 212-220, October.
• Salvatore Russo, 2023, "Sustainability Accounting and Reporting: Searching for a Viable Framework in Public Healthcare Organizations," Working Papers, Venice School of Management - Department of Management, Università Ca' Foscari Venezia, number 10, Dec.
• Johnson Kolawole OLOWOOKERE & Risikat Moturayo SHITTU & Titilope Esther OLOREDE, 2023, "Ownership Structure and Voluntary Disclosure among Nigerian Listed Non-financial Firms," Business & Management Compass, University of Economics Varna, issue 1, pages 41-59.
• Pilch Bartłomiej, 2023, "Is value investing based on scoring models effective? The verification of F-Score-based strategy in the Polish stock market," Economics and Business Review, Paradigm, volume 9, issue 4, pages 121-152, December, DOI: 10.18559/ebr.2023.4.1075.
• Taha Ibrahim Mohamed & Abbas Ali Abdulhassan, 2023, "The Role of Environmental Monitoring in Promoting Green Creativity," Economics and Business, Paradigm, volume 37, issue 1, pages 15-36, January, DOI: 10.2478/eb-2023-0002.
• Savić Bojan & Jelić Sreten & Ostojić Vasili Vasilije, 2023, "The Impact of Organizational Culture on Financial Performance of the Company," Economic Themes, Paradigm, volume 61, issue 2, pages 235-248, June, DOI: 10.2478/ethemes-2023-0012.
• Abdullaeva Mokhirakhon & Kamrul Hasan A. K. M. & Yodgorova Feruza & Khajieva Indira & Nusratova Gulhayo, 2023, "The impact of IFRS adoption on economic growth in transition countries: Evidence from CIS," Financial Internet Quarterly (formerly e-Finanse), Paradigm, volume 19, issue 2, pages 1-17, June, DOI: 10.2478/fiqf-2023-0008.
• Acar Goksel & Coskun Ali, 2023, "Environmental, social, and governance scores and earnings management in telecommunication companies: An international perspective," Financial Internet Quarterly (formerly e-Finanse), Paradigm, volume 19, issue 2, pages 26-35, June, DOI: 10.2478/fiqf-2023-0010.
• Nedyalkova Plamena, 2023, "Risk assesment as a stage of risk management in enterprise in tourism sector," Financial Internet Quarterly (formerly e-Finanse), Paradigm, volume 19, issue 3, pages 31-47, September, DOI: 10.2478/fiqf-2023-0017.
• Erdogan Hilal H., 2023, "Entropy-Based Waspas approach for financial performance in the COVID-19 era: Evidence from Islamic countries," Financial Internet Quarterly (formerly e-Finanse), Paradigm, volume 19, issue 3, pages 48-61, September, DOI: 10.2478/fiqf-2023-0018.
• Bartulović Marijana & Perkušić Dijana & Kovačević Ivan, 2023, "Differences in business fraud between state-owned and private companies: case of Croatia," Financial Internet Quarterly (formerly e-Finanse), Paradigm, volume 19, issue 4, pages 1-8, December, DOI: 10.2478/fiqf-2023-0023.
• Gör Yusuf & Tekin Bilgehan, 2023, "The determinants of green finance and effect on the banking sector," Financial Internet Quarterly (formerly e-Finanse), Paradigm, volume 19, issue 4, pages 80-96, December, DOI: 10.2478/fiqf-2023-0028.
• Matuszek Józef & Kaczmar-Kolny Ewa & Byrdy Łukasz, 2023, "The Method of Determining the Technical Costs of Manufacturing Products," Foundations of Management, Paradigm, volume 15, issue 1, pages 101-114, January, DOI: 10.2478/fman-2023-0008.
• Comporek Michal, 2023, "Earnings quality among high-share liquidity companies: evidence from Central and Eastern European firms," International Journal of Management and Economics, Warsaw School of Economics, Collegium of World Economy, volume 59, issue 4, pages 315-332, December, DOI: 10.2478/ijme-2023-0017.
• Farouk Musa Adeiza & Ahmed Zik-Rullahi Abubakar, 2023, "Executive compensation, share ownership, and earnings management of banks in Nigeria," Journal of Economics and Management, Paradigm, volume 45, issue 1, pages 26-43, January, DOI: 10.22367/jem.2023.45.02.
• Yen Jesslyn & Herusetya Antonius, 2023, "Audit Report Timeliness Before and During the COVID-19 Pandemic: Evidence from the Market Reaction," Marketing of Scientific and Research Organizations, Paradigm, volume 47, issue 1, pages 49-70, March, DOI: 10.2478/minib-2023-0004.
• Vysochan Oleh S. & Hyk Vasyl & Mykytyuk Nataliya & Vysochan Olha O., 2023, "Taxonomy of Financial Reporting in the Context of Digitalization of the Economy: Domestic and International Analysis Scientific Research," Studia Universitatis „Vasile Goldis” Arad – Economics Series, Paradigm, volume 33, issue 2, pages 49-70, June, DOI: 10.2478/sues-2023-0008.
• Srbinoska Dusica Stevcevska & Hristova Snezhana & Kazic Viktorija, 2023, "Why Budgeting in Small and Medium Enterprises Matters?," Timisoara Journal of Economics and Business, Paradigm, volume 16, issue 2, pages 99-118, DOI: 10.2478/tjeb-2023-0006.
• Anghel Gabriela & Poenaru Cristina-Elena, 2023, "Forensic Accounting, a Tool for Detecting and Preventing the Economic Fraud," Valahian Journal of Economic Studies, Paradigm, volume 14, issue 2, pages 87-100, December, DOI: 10.2478/vjes-2023-0018.
• Kenneth W. Shaw & Lei Zhao, 2023, "The Cost of Becoming Informed and Audit Fees," Review of Pacific Basin Financial Markets and Policies (RPBFMP), World Scientific Publishing Co. Pte. Ltd., volume 26, issue 03, pages 1-36, September, DOI: 10.1142/S0219091523500169.
• Pramila Shrestha & Bobae Choi & Le Luo, 2023, "Carbon Management System Quality and Corporate Financial Performance," The International Journal of Accounting (TIJA), World Scientific Publishing Co. Pte. Ltd., volume 58, issue 01, pages 1-52, March, DOI: 10.1142/S1094406023500014.
• Yujia Cui & Jiwei Wang & Kangtao Ye, 2023, "Postmaterialism and Corporate Tax Avoidance," The International Journal of Accounting (TIJA), World Scientific Publishing Co. Pte. Ltd., volume 58, issue 01, pages 1-42, March, DOI: 10.1142/S1094406023500026.
• Tao Chen, 2023, "Algorithmic Trading and Post-Earnings-Announcement Drift: A Cross-Country Study," The International Journal of Accounting (TIJA), World Scientific Publishing Co. Pte. Ltd., volume 58, issue 01, pages 1-38, March, DOI: 10.1142/S1094406023500038.
• Charoula Daskalaki & Nikolaos Karampinis, 2023, "Statutory Auditors and Tax Compliance: Evidence from a Quasi-Natural Experiment," The International Journal of Accounting (TIJA), World Scientific Publishing Co. Pte. Ltd., volume 58, issue 02, pages 1-38, June, DOI: 10.1142/S1094406023500051.
• Makoto Kuroki & Hiroki Natsuyoshi, 2023, "Tax-Related Incentives and Expense Allocation in Non-Profit Organizations: Evidence from Japan," The International Journal of Accounting (TIJA), World Scientific Publishing Co. Pte. Ltd., volume 58, issue 03, pages 1-34, September, DOI: 10.1142/S1094406023500075.
• Joseph Akadeagre Agana & Solomon George Zori & Anna Alon, 2023, "IFRS Adoption Approaches and Accounting Quality," The International Journal of Accounting (TIJA), World Scientific Publishing Co. Pte. Ltd., volume 58, issue 03, pages 1-36, September, DOI: 10.1142/S1094406023500099.
• Kung-Cheng Ho & Yiling Chen & Dezhu Ye & Cheng Yan, 2023, "Now is the Time: The Impact of Linguistic Time Reference on Corporate Default Risk," The International Journal of Accounting (TIJA), World Scientific Publishing Co. Pte. Ltd., volume 58, issue 04, pages 1-41, December, DOI: 10.1142/S1094406023500105.
• Emilios Galariotis & Alexandros Garefalakis & Christos Lemonakis & Marios Menexiadis & Constantin Zo (ed.), 2023, "Governance and Financial Performance:Current Trends and Perspectives," World Scientific Books, World Scientific Publishing Co. Pte. Ltd., number 12926, ISBN: ARRAY(0x6c59b3e0), May.
• H Kent Baker & Greg Filbeck & Tom Barkley (ed.), 2023, "Working Capital Management:Concepts and Strategies," World Scientific Books, World Scientific Publishing Co. Pte. Ltd., number 12929, ISBN: ARRAY(0x5cfb2270), May.
• Rob Bryer, 2023, "Accounting for Crises:A Marxist History of American Accounting Theory, c.1929–2007," World Scientific Books, World Scientific Publishing Co. Pte. Ltd., number 13163, ISBN: ARRAY(0x5f5571e8), May.
• Roger Hussey & Audra Ong, 2023, "Understanding Financial Reporting Standards:A Non-Technical Guide," World Scientific Books, World Scientific Publishing Co. Pte. Ltd., number 13389, ISBN: ARRAY(0x67638528), May.
• Khaled Hussainey & Hidaya Al Lawati (ed.), 2023, "Islamic Accounting and Finance:A Handbook," World Scientific Books, World Scientific Publishing Co. Pte. Ltd., number q0366, ISBN: ARRAY(0x5dc03900), May.
• Mahmoud Ali Aleraig & Mehmet Asutay, 2023, "Islamic Accounting Applications of Islamic Finance," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 1, in: Khaled Hussainey & Hidaya Al Lawati, "Islamic Accounting and Finance A Handbook".
• Mahmoud Ali Aleraig & Mehmet Asutay, 2023, "The Impact of Islamic Worldview on Shaping the Accounting System: An Islamic Moral Economy and Historical Exploration in Rationalizing Islamic Accounting," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 2, in: Khaled Hussainey & Hidaya Al Lawati, "Islamic Accounting and Finance A Handbook".
• Merwiey Alaqrabawi & Qutaiba Adeeb Odat & Hashem Alshurafat, 2023, "Methods, Topics, and Theories in Islamic Accounting Research: A Systematic Literature Review," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 3, in: Khaled Hussainey & Hidaya Al Lawati, "Islamic Accounting and Finance A Handbook".
• Souhir Neifar & Amal Aissa, 2023, "Review on the Conceptual and Empirical Studies on Zakat," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 4, in: Khaled Hussainey & Hidaya Al Lawati, "Islamic Accounting and Finance A Handbook".
• Dwi Nita Aryani & Imama Zuchroh, 2023, "CSR in Sharia Theory Perspective," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 5, in: Khaled Hussainey & Hidaya Al Lawati, "Islamic Accounting and Finance A Handbook".
• Hashem Alshurafat & Haitham A. Haloush & Abdallah Bader Mahmoud Alzoubi, 2023, "Forensic Accounting from an Islamic Perspective: A Conceptual Framework from the Jordanian Context," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 6, in: Khaled Hussainey & Hidaya Al Lawati, "Islamic Accounting and Finance A Handbook".
• Sherif El-Halaby & Khaled Omair Alotaibi & Ahmad Alqatan & Alamir Nasser Salim Al-Alawi, 2023, "The Consequences of AAOIFI Adoption: Countrywide Perspectives," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 7, in: Khaled Hussainey & Hidaya Al Lawati, "Islamic Accounting and Finance A Handbook".
• Omar Ikbal Tawfik & Hamada Elsaid Elmaasrawy Elsayed Ghazi, 2023, "Disclosure of the Risks of Islamic Financial Instruments (Sukuk)," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 8, in: Khaled Hussainey & Hidaya Al Lawati, "Islamic Accounting and Finance A Handbook".
• Elhassan Kotb Abdelrahman Radwan & Nada Omar Hassan Ali, 2023, "Web-Based Corporate Risk Disclosure Practices in Islamic Banks: Empirical Evidence from Listed Islamic Banks in Egypt," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 9, in: Khaled Hussainey & Hidaya Al Lawati, "Islamic Accounting and Finance A Handbook".
• Nada Said Awad Allah Selim, 2023, "An Islamic Perspective on CSR Initiatives and Sustainable Development of Islamic Banks in Egypt," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 10, in: Khaled Hussainey & Hidaya Al Lawati, "Islamic Accounting and Finance A Handbook".
• Mohamed Chakib Kolsi & Ahmad Al-Hiyari, 2023, "Comparison of Sustainability Performance Reporting Practices in Islamic Versus Conventional Banks: Evidence from the GCC Region," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 11, in: Khaled Hussainey & Hidaya Al Lawati, "Islamic Accounting and Finance A Handbook".
• Lili Wardani Harahap, 2023, "Implementation of Islamic Ethics in Corporate Governance at PT. Pertamina (Persero) in Indonesia," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 12, in: Khaled Hussainey & Hidaya Al Lawati, "Islamic Accounting and Finance A Handbook".
• Salaheldin Hamad & Fong-Woon Lai & Muhammad Kashif Shad, 2023, "Integrating Value-Based Intermediation into Business Models: A Proposed Guideline for Islamic Banks," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 13, in: Khaled Hussainey & Hidaya Al Lawati, "Islamic Accounting and Finance A Handbook".
• Qisthi Wajanatin Alfafa & Murniati Mukhlisin, 2023, "Accounting Issue in Cryptocurrency Investment: Islamic Perspective," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 14, in: Khaled Hussainey & Hidaya Al Lawati, "Islamic Accounting and Finance A Handbook".
• Monjia Khalfi & Foued Saâdaoui, 2023, "Banking Efficiency: Basic Concepts, Forms, and Specificities of Islamic Finance," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 15, in: Khaled Hussainey & Hidaya Al Lawati, "Islamic Accounting and Finance A Handbook".
• Hanaa Abdelaziz Elmoghany, 2023, "Islamic Investment and Portfolio Management," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 16, in: Khaled Hussainey & Hidaya Al Lawati, "Islamic Accounting and Finance A Handbook".
• Bassam Said Mohamed Bayomi, 2023, "Role of Blockchain in Enhancing Islamic Crowdfunding Mechanisms," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 17, in: Khaled Hussainey & Hidaya Al Lawati, "Islamic Accounting and Finance A Handbook".
• Nahla Mohamad El Sayed Ibrahim & Mahmoud Mohamed Elsayed Ibrahim & Mohamed Abd Elmoneim Abou ElSoud Zaied, 2023, "Capital Adequacy in Conventional Versus Islamic Banks According to Basel III and Islamic Accounting Standards and Its Impact on Financial Stability: Empirical Evidence from the Kingdom of Saudi Arabia," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 18, in: Khaled Hussainey & Hidaya Al Lawati, "Islamic Accounting and Finance A Handbook".
• Kaouther Toumi, 2023, "Banks’ Capital Structure Determinants: A Comparative Analysis Between Islamic and Conventional Banks Based on Corporate and Regulatory Approaches," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 19, in: Khaled Hussainey & Hidaya Al Lawati, "Islamic Accounting and Finance A Handbook".
• Asma Sghaier & Asma Guizani, 2023, "Banking Performance in MENA Region: A Comparative Study Between Conventional and Islamic Bank Systems," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 20, in: Khaled Hussainey & Hidaya Al Lawati, "Islamic Accounting and Finance A Handbook".
• Hani El Shaarani, 2023, "Determinants of Islamic Banks Profitability in MENA Region Before and During the COVID-19 Pandemic Period," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 21, in: Khaled Hussainey & Hidaya Al Lawati, "Islamic Accounting and Finance A Handbook".
• Muhammad Tahir & Fong-Woon Lai & Ahmad Ali Jan & Syed Quaid Ali Shah, 2023, "Investigating Bank-Specific and Macroeconomic Factors Affecting the Liquidity Position of Islamic Banks in Pakistan," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 22, in: Khaled Hussainey & Hidaya Al Lawati, "Islamic Accounting and Finance A Handbook".
• Sahar Munir & Resul Sapar & Muhammad Imran Majeed, 2023, "Blended Islamic Finance: A Tool for Poverty Reduction," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 23, in: Khaled Hussainey & Hidaya Al Lawati, "Islamic Accounting and Finance A Handbook".
• Ahmed Imran Hunjra & Murugesh Arunachalam & Rashid Mehmood & Mahnoor Hanif, 2023, "Systematic and Unsystematic Determinants of Liquidity Risk of Islamic Banks," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 24, in: Khaled Hussainey & Hidaya Al Lawati, "Islamic Accounting and Finance A Handbook".
• Monsurat Ayojimi Salami & Harun Tanrivermiş & Adel M. Sarea & Yeşim Tanrivermiş, 2023, "Evaluating the Robustness of Basel Capital Accords to Combat the Effects of COVID-19 Pandemic in Islamic Banking," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 25, in: Khaled Hussainey & Hidaya Al Lawati, "Islamic Accounting and Finance A Handbook".
• Nashr Akbar & Nur Fikriani Fiqih Al Ihsan, 2023, "Factors Influencing Interest of Indonesian Muslim Millennials in Waqf," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 26, in: Khaled Hussainey & Hidaya Al Lawati, "Islamic Accounting and Finance A Handbook".
• H. Kent Baker & Greg Filbeck & Tom Barkley, 2023, "Working Capital Management: An Overview," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 1, in: H Kent Baker & Greg Filbeck & Tom Barkley, "WORKING CAPITAL MANAGEMENT Concepts and Strategies".
• Pradip Banerjee & Shantanu Dutta, 2023, "Determinants of Working Capital Management," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 2, in: H Kent Baker & Greg Filbeck & Tom Barkley, "WORKING CAPITAL MANAGEMENT Concepts and Strategies".
• Meghna Ghosh & Kerem Proulx & Sayan Sarkar & Andrew C. Spieler, 2023, "Characteristics of Working Capital Management Strategies," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 3, in: H Kent Baker & Greg Filbeck & Tom Barkley, "WORKING CAPITAL MANAGEMENT Concepts and Strategies".
• Christopher J. Barnes & Gaurav Gupta & Andrew C. Spieler, 2023, "Working Capital Measures and Metrics," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 4, in: H Kent Baker & Greg Filbeck & Tom Barkley, "WORKING CAPITAL MANAGEMENT Concepts and Strategies".
• Halil Kiymaz, 2023, "Impact of Working Capital Management on Firm Profitability and Performance," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 5, in: H Kent Baker & Greg Filbeck & Tom Barkley, "WORKING CAPITAL MANAGEMENT Concepts and Strategies".
• Grzegorz Michalski, 2023, "Cash Management and Models," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 6, in: H Kent Baker & Greg Filbeck & Tom Barkley, "WORKING CAPITAL MANAGEMENT Concepts and Strategies".
• Muris Hadzic, 2023, "Cash Forecasting," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 7, in: H Kent Baker & Greg Filbeck & Tom Barkley, "WORKING CAPITAL MANAGEMENT Concepts and Strategies".
• Benjamin Aguilar & Michael Pain & Andrew C. Spieler, 2023, "Investing Surplus Cash and Short-Term Borrowing," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 8, in: H Kent Baker & Greg Filbeck & Tom Barkley, "WORKING CAPITAL MANAGEMENT Concepts and Strategies".
• Octavian Ionici & Casey Evans, 2023, "Cash Management and Fraud Prevention," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 9, in: H Kent Baker & Greg Filbeck & Tom Barkley, "WORKING CAPITAL MANAGEMENT Concepts and Strategies".
• Tony Calenda, 2023, "Managing Banking Relationships," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 10, in: H Kent Baker & Greg Filbeck & Tom Barkley, "WORKING CAPITAL MANAGEMENT Concepts and Strategies".
• Hunter Holzhauer, 2023, "Accounts Receivable Management," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 11, in: H Kent Baker & Greg Filbeck & Tom Barkley, "WORKING CAPITAL MANAGEMENT Concepts and Strategies".
• Grzegorz Michalski, 2023, "Inventory Management," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 12, in: H Kent Baker & Greg Filbeck & Tom Barkley, "WORKING CAPITAL MANAGEMENT Concepts and Strategies".
• David A. Burnie & Adri de Ridder, 2023, "Accounts Payable Management," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 13, in: H Kent Baker & Greg Filbeck & Tom Barkley, "WORKING CAPITAL MANAGEMENT Concepts and Strategies".
• Ozgur S. Ince, 2023, "Linkages Across Firms in the Supply Chain," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 14, in: H Kent Baker & Greg Filbeck & Tom Barkley, "WORKING CAPITAL MANAGEMENT Concepts and Strategies".
• Kelly E. Carter, 2023, "Payment Processing," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 15, in: H Kent Baker & Greg Filbeck & Tom Barkley, "WORKING CAPITAL MANAGEMENT Concepts and Strategies".
• Robert Karpowicz & Patrick J. Griffin & Andrew C. Spieler, 2023, "Industry Differences in Working Capital Management," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 16, in: H Kent Baker & Greg Filbeck & Tom Barkley, "WORKING CAPITAL MANAGEMENT Concepts and Strategies".
• Satish Kumar & Harsh Pratap Singh, 2023, "Working Capital Management in Developing Countries," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 17, in: H Kent Baker & Greg Filbeck & Tom Barkley, "WORKING CAPITAL MANAGEMENT Concepts and Strategies".
• Halil Kiymaz & Samina Haque & Ahmed Abir Choudhury, 2023, "Working Capital Management in an International Context," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 18, in: H Kent Baker & Greg Filbeck & Tom Barkley, "WORKING CAPITAL MANAGEMENT Concepts and Strategies".
• Svetlana Petrova, 2023, "Information Technology and Working Capital Management," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 19, in: H Kent Baker & Greg Filbeck & Tom Barkley, "WORKING CAPITAL MANAGEMENT Concepts and Strategies".
• Maximillian Hill & Kristin Kalish & Joseph Monts, 2023, "Enterprise Risk Management," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 20, in: H Kent Baker & Greg Filbeck & Tom Barkley, "WORKING CAPITAL MANAGEMENT Concepts and Strategies".
• Dianna Preece, 2023, "Trends in Working Capital Management," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 21, in: H Kent Baker & Greg Filbeck & Tom Barkley, "WORKING CAPITAL MANAGEMENT Concepts and Strategies".
• Silvia Angilella & Sebastiano Mazzù & Maria Rosaria Pappalardo, 2023, "Corporate Governance’s Characteristics and Financial Performance in the Innovative SMEs," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 1, in: Emilios Galariotis & Alexandros Garefalakis & Christos Lemonakis & Marios Menexiadis & Constantin Zo, "Governance and Financial Performance Current Trends and Perspectives".
• George Alexopoulos & Alexandros Garefalakis & Eirini Stavropoulou & Konstantinos Spinthiropoulos, 2023, "Ownership and Governance of State-Owned Enterprises: A Compendium of National Practices," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 2, in: Emilios Galariotis & Alexandros Garefalakis & Christos Lemonakis & Marios Menexiadis & Constantin Zo, "Governance and Financial Performance Current Trends and Perspectives".
• Christos Lemonakis, 2023, "New Corporate Governance Law in Greece: Key Elements and Analysis," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 3, in: Emilios Galariotis & Alexandros Garefalakis & Christos Lemonakis & Marios Menexiadis & Constantin Zo, "Governance and Financial Performance Current Trends and Perspectives".
• Menexiadis Marios, 2023, "Corporate Governance and Agency Problems," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 4, in: Emilios Galariotis & Alexandros Garefalakis & Christos Lemonakis & Marios Menexiadis & Constantin Zo, "Governance and Financial Performance Current Trends and Perspectives".
• Nektarios Gavrilakis & Christos Floros & Emilios Galariotis, 2023, "Corporate Governance Gender Equality and Firm Financial Performance: The Case of Euronext 100 Index," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 5, in: Emilios Galariotis & Alexandros Garefalakis & Christos Lemonakis & Marios Menexiadis & Constantin Zo, "Governance and Financial Performance Current Trends and Perspectives".
• Salwa Kessioui & Michalis Doumpos & Constantin Zopounidis, 2023, "A Bibliometric Overview of the State-of-the-Art in Bankruptcy Prediction Methods and Applications," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 6, in: Emilios Galariotis & Alexandros Garefalakis & Christos Lemonakis & Marios Menexiadis & Constantin Zo, "Governance and Financial Performance Current Trends and Perspectives".
• Ioannis Passas & Konstantina Ragazou & Panagiotis Giannopoulos & Paschalis Kagias, 2023, "CG and Viable Corporate Debt," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 7, in: Emilios Galariotis & Alexandros Garefalakis & Christos Lemonakis & Marios Menexiadis & Constantin Zo, "Governance and Financial Performance Current Trends and Perspectives".
• Maria Tragouda & Michalis Doumpos & Constantin Zopounidis, 2023, "Corporate Governance and Financial Fraud Detection," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 8, in: Emilios Galariotis & Alexandros Garefalakis & Christos Lemonakis & Marios Menexiadis & Constantin Zo, "Governance and Financial Performance Current Trends and Perspectives".
• Panagiotis Kyriakogkonas & Panagiotis Giannopoulos & Alexandros Garefalakis & Andreas Koutoupis, 2023, "Governance and Corporate Control around the World," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 9, in: Emilios Galariotis & Alexandros Garefalakis & Christos Lemonakis & Marios Menexiadis & Constantin Zo, "Governance and Financial Performance Current Trends and Perspectives".
• Manapol Ekkayokkaya & Krishna Paudyal & Poonyawat Sreesing, 2023, "Event Study Methods in Corporate Governance Studies," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 10, in: Emilios Galariotis & Alexandros Garefalakis & Christos Lemonakis & Marios Menexiadis & Constantin Zo, "Governance and Financial Performance Current Trends and Perspectives".
• Paschalis Kagias & Markos Kourgiantakis & Ioannis Passas & Konstantina Ragazou & Stauros Bakeas, 2023, "CG and Prosperous Investment Decisions — The Paradigm of Mergers and Acquisitions," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 11, in: Emilios Galariotis & Alexandros Garefalakis & Christos Lemonakis & Marios Menexiadis & Constantin Zo, "Governance and Financial Performance Current Trends and Perspectives".
• Eichfelder, Sebastian & Knaisch, Jonas & Schneider, Kerstin, 2023, "How does bonus depreciation affect real investment? Effect size, asset structure, and tax planning," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 278.
• Christensen, Dane M. & Jin, Hengda & Lee, Joshua A. & Sridharan, Suhas A. & Wellman, Laura A., 2023, "Corporate political activism and information transfers," Working Papers, The University of Chicago Booth School of Business, George J. Stigler Center for the Study of the Economy and the State, number 334.
• Metelytsia, Volodymyr, 2023, "Sustainability reporting as a tool for attracting investments for the green reconstruction of Ukraine's agibusiness," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, issue 3, pages 78-83, DOI: 10.32782/2786-8273/2023-3-13.
• Becker, Marco & Daube, Carl Heinz & Peskes, Markus & Reinking, Ernst, 2023, "Automatisierungsmöglichkeiten und -grenzen der Kreditorenbuchhaltung in Zeiten digitaler Transformation," EconStor Preprints, ZBW - Leibniz Information Centre for Economics, number 267786.
• Barak, Ronen E. & Aharon, Itzhak & Hatzor, Limor, 2023, "A Cross-Modality Anchoring Bias as a Possible Cognitive Explanation for the Discretionary Accruals Anomaly," EconStor Preprints, ZBW - Leibniz Information Centre for Economics, number 306142.
• 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, International Journal of Economics and Financial Issues, 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, International Journal of Economics and Financial Issues, 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, International Journal of Economics and Financial Issues, 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, International Journal of Economics and Financial Issues, 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, International Journal of Economics and Financial Issues, 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, International Journal of Economics and Financial Issues, 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, International Journal of Energy Economics and Policy, 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, International Journal of Energy Economics and Policy, 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, International Journal of Energy Economics and Policy, 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, International Review of Management and Marketing, 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, International Review of Management and Marketing, 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.