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

• 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.
• Chatjuthamard, Pattanaporn & Kijkasiwat, Ploypailin & Jiraporn, Pornsit & Lee, Sang Mook, 2023, "Customer concentration, managerial risk aversion, and independent directors: A quasi-natural experiment," The Quarterly Review of Economics and Finance, Elsevier, volume 89, issue C, pages 358-368, DOI: 10.1016/j.qref.2022.10.002.
• Ye, Ryan & Chen, Yanan & Kelly, Kyle A., 2023, "The effects of firm performance on CEO compensation and CEO pay ratio before and during COVID-19," Research in Economics, Elsevier, volume 77, issue 4, pages 453-458, DOI: 10.1016/j.rie.2023.07.002.
• Chen, Feng & Hou, Yu & Qiu, Jiaping & Richardson, Gordon, 2023, "Chilling effects of patent trolls," Research Policy, Elsevier, volume 52, issue 3, DOI: 10.1016/j.respol.2022.104702.
• Xing, Jieli & Zhang, Yongjie & Xiong, Xiong, 2023, "Social capital, independent director connectedness, and stock price crash risk," International Review of Economics & Finance, Elsevier, volume 83, issue C, pages 786-804, DOI: 10.1016/j.iref.2022.10.020.
• Ren, Meixu & Ke, Konglin & Yu, Xin & Zhao, Jinxuan, 2023, "Local governments' economic growth target pressure and bank loan loss provision: Evidence from China," International Review of Economics & Finance, Elsevier, volume 87, issue C, pages 1-14, DOI: 10.1016/j.iref.2023.04.018.
• Cheng, Bo & Guo, Zhuming & Xiong, Ting & Qiu, Baoyin, 2023, "Does the administrative approval reform impact firm's investment decisions?," International Review of Economics & Finance, Elsevier, volume 88, issue C, pages 1052-1067, DOI: 10.1016/j.iref.2023.07.034.
• Fang, Minghao & Li, Conggang & Wang, Wenlan & Xu, Rong, 2023, "Do independent directors’ scientific achievements matter? Evidence from over-investment of Chinese listed firms," International Review of Economics & Finance, Elsevier, volume 88, issue C, pages 107-122, DOI: 10.1016/j.iref.2023.05.009.
• Sun, Li, 2023, "Asset redeployability and readability of annual report," Research in International Business and Finance, Elsevier, volume 64, issue C, DOI: 10.1016/j.ribaf.2022.101843.
• Oh, Hyunjin & Chung, Chune Young & Fard, Amirhossein, 2023, "Tacit vigilance in an emerging economy: An institution-based perspective of passive blockholder monitoring," Research in International Business and Finance, Elsevier, volume 64, issue C, DOI: 10.1016/j.ribaf.2022.101867.
• Alsalmi, Noora & Ullah, Subhan & Rafique, Muhammad, 2023, "Accounting for digital currencies," Research in International Business and Finance, Elsevier, volume 64, issue C, DOI: 10.1016/j.ribaf.2023.101897.
• Ge, Yao & Hung, Shengmin & Huang, Wei & Qiao, Zheng & Deng, Xin, 2023, "Mutual fund herding and audit pricing," Research in International Business and Finance, Elsevier, volume 64, issue C, DOI: 10.1016/j.ribaf.2023.101904.
• Wang, Qiong & Wang, Huajie, 2023, "Independent directors’ information acquisition and corporate innovation: Evidence from corporate site visits," Research in International Business and Finance, Elsevier, volume 66, issue C, DOI: 10.1016/j.ribaf.2023.102024.
• Yu, Yao & Jia, Xiaoxiao & Qi, Huaijin, 2023, "Parent company board reform and subsidiary optimization of cash holdings: A quasi-natural experiment from central state-owned enterprises in China," Research in International Business and Finance, Elsevier, volume 66, issue C, DOI: 10.1016/j.ribaf.2023.102058.
• Tarkom, Augustine & Ujah, Nacasius U., 2023, "Global policy uncertainty and working capital management: Does national culture matter?," Technological Forecasting and Social Change, Elsevier, volume 196, issue C, DOI: 10.1016/j.techfore.2023.122869.
• Turner, Elizabeth H. & Thompson, Mark A., 2023, "Further evidence on the financial impact of environmental regulations on the trucking industry," Transport Policy, Elsevier, volume 133, issue C, pages 134-143, DOI: 10.1016/j.tranpol.2023.01.018.
• Beaver, William H & Cascino, Stefano & Correia, Maria & McNichols, Maureen F., 2024, "Bankruptcy in groups," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 118590, Dec.
• Ali, Waris & Bekiros, Stelios & Hussain, Nazim & Khan, Sana Akbar & Nguyen, Duc Khuong, 2024, "Determinants and consequences of corporate social responsibility disclosure: a survey of extant literature," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 118798, Jul.
• Bhimani, Alnoor, 2023, "Is accounting keeping pace with digitalization?," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 121606, Nov.
• Christopher Chapman & Asako Kimura & Norio Sawabe & Hiroyuki Selmes-Suzuki, 2023, "Preparing for serendipity: an illustrative analysis of participation in the field," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, volume 37, issue 3, pages 816-839, September, DOI: 10.1108/AAAJ-06-2021-5312.
• Riadh Garfatta & Mouna Hamza & Imen Zorgati, 2023, "COVID-19 outbreak and earnings management practice: case of Tunisia," Asian Journal of Accounting Research, Emerald Group Publishing Limited, volume 8, issue 3, pages 307-318, April, DOI: 10.1108/AJAR-04-2022-0129.
• Javad Rajabalizadeh, 2023, "Readability of auditor reports: does audit market competition matter? Empirical evidence from Iran," Asian Review of Accounting, Emerald Group Publishing Limited, volume 32, issue 1, pages 1-28, July, DOI: 10.1108/ARA-04-2022-0096.
• Sharad Asthana & Rachana Kalelkar, 2023, "Effect of geomagnetic activity on investors and managers: evidence from the pricing and timing of disclosure of earnings news," Asian Review of Accounting, Emerald Group Publishing Limited, volume 31, issue 3, pages 387-413, February, DOI: 10.1108/ARA-04-2022-0100.
• Tasneem Mustun & Effiezal Aswadi Abdul Wahab, 2023, "Political connections, board ethnicity and value relevance in Mauritius," Asian Review of Accounting, Emerald Group Publishing Limited, volume 31, issue 5, pages 680-711, May, DOI: 10.1108/ARA-10-2022-0238.
• Malik Muneer Abu Afifa & Isam Saleh & Fatima Taqatqah, 2023, "Mediating influence of earnings management in the nexus between audit quality and company value: new proof from Jordanian market," Accounting Research Journal, Emerald Group Publishing Limited, volume 36, issue 2/3, pages 148-165, April, DOI: 10.1108/ARJ-03-2021-0102.
• Matthew Starliper, 2023, "The impact of tone management on investor judgments: evidence from ICFR reports," Accounting Research Journal, Emerald Group Publishing Limited, volume 36, issue 1, pages 77-91, January, DOI: 10.1108/ARJ-06-2021-0179.
• Zuhair Barhamzaid, 2023, "The role of accounting regulation on good news recognition and conditional conservatism: evidence from China’s 2006 accounting regulation," Accounting Research Journal, Emerald Group Publishing Limited, volume 36, issue 1, pages 92-105, January, DOI: 10.1108/ARJ-08-2022-0185.
• Peterson K. Ozili, 2023, "Earnings Management for Sustainability: The Surplus Income Model of Sustainable Development," Contemporary Studies in Economic and Financial Analysis, Emerald Group Publishing Limited, "Smart Analytics, Artificial Intelligence and Sustainable Performance Management in a Global Digitalised Economy", DOI: 10.1108/S1569-37592023000110B009.
• Maria Moraru, 2023, "The Assessment of the Romanian Market Regarding the Potential Adoption of Blockchain," Contemporary Studies in Economic and Financial Analysis, Emerald Group Publishing Limited, "Digital Transformation, Strategic Resilience, Cyber Security and Risk Management", DOI: 10.1108/S1569-37592023000111A002.
• Hesham Bassyouny & Michael Machokoto, 2023, "Does negativity matter under the principle-based approach? Evidence from narrative reporting in the UK," International Journal of Accounting & Information Management, Emerald Group Publishing Limited, volume 32, issue 2, pages 207-227, November, DOI: 10.1108/IJAIM-01-2023-0001.
• Meena Subedi, 2023, "Principles based accounting standards, audit fees and going concern: evidence using advanced machine learning," International Journal of Accounting & Information Management, Emerald Group Publishing Limited, volume 32, issue 2, pages 308-344, December, DOI: 10.1108/IJAIM-02-2023-0026.
• Ummya Salma & Md. Borhan Uddin Bhuiyan, 2023, "Do advisory directors increase discretionary accruals?," International Journal of Accounting & Information Management, Emerald Group Publishing Limited, volume 32, issue 2, pages 345-368, December, DOI: 10.1108/IJAIM-02-2023-0040.
• Paula Gomes dos Santos & Fábio Albuquerque, 2023, "Assessing the countries’ convergence to IPSAS from a cultural perspective," International Journal of Accounting & Information Management, Emerald Group Publishing Limited, volume 32, issue 2, pages 181-206, December, DOI: 10.1108/IJAIM-02-2023-0047.
• Shuming Bai & Kai S. Koong & Yanni Wang, 2023, "Research and development reporting and stock performance: evidence from China," International Journal of Accounting & Information Management, Emerald Group Publishing Limited, volume 31, issue 2, pages 300-320, January, DOI: 10.1108/IJAIM-08-2022-0171.
• Redhwan Al-Dhamari & Hamid Al-Wesabi & Omar Al Farooque & Mosab I. Tabash & Ghaleb A. El Refae, 2023, "Does investment committee mitigate the risk of financial distress in GCC? The role of investment inefficiency," International Journal of Accounting & Information Management, Emerald Group Publishing Limited, volume 31, issue 2, pages 321-354, February, DOI: 10.1108/IJAIM-08-2022-0180.
• Swechha Chada & Gopal Varadharajan, 2023, "Earnings quality, institutional investors and corporate cash holdings: evidence from India," International Journal of Managerial Finance, Emerald Group Publishing Limited, volume 20, issue 1, pages 247-277, March, DOI: 10.1108/IJMF-05-2022-0224.
• Yuan George Shan & Indrit Troshani & Jimin Wang & Lu Zhang, 2023, "Managerial ownership and financial distress: evidence from the Chinese stock market," International Journal of Managerial Finance, Emerald Group Publishing Limited, volume 20, issue 1, pages 192-221, May, DOI: 10.1108/IJMF-06-2022-0270.
• Liangyu Zhu & Yulong Sun, 2023, "Accounting information quality and cash holdings—Moderating effects based on state ownerships and local appointments," International Journal of Emerging Markets, Emerald Group Publishing Limited, volume 20, issue 6, pages 2318-2338, October, DOI: 10.1108/IJOEM-01-2022-0173.
• Heba Abou-El-Sood, 2023, "The impact of Covid-19 pandemic on the value relevance of cash flows: evidence from banks," International Journal of Emerging Markets, Emerald Group Publishing Limited, volume 20, issue 1, pages 299-315, April, DOI: 10.1108/IJOEM-06-2022-0902.
• Wen-Jye Hung & Pei-Gi Shu & Ya-Min Wang & Tsui-Lin Chiang, 2023, "The relationship between auditing industry specialization and the relative derivatives use for earnings management: evidence from China," International Journal of Emerging Markets, Emerald Group Publishing Limited, volume 20, issue 2, pages 863-886, May, DOI: 10.1108/IJOEM-06-2022-0947.
• Marko Kureljusic & Jonas Metz, 2023, "The applicability of machine learning algorithms in accounts receivables management," Journal of Applied Accounting Research, Emerald Group Publishing Limited, volume 24, issue 4, pages 769-786, February, DOI: 10.1108/JAAR-05-2022-0116.
• Marko Kureljusic & Erik Karger, 2023, "Forecasting in financial accounting with artificial intelligence – A systematic literature review and future research agenda," Journal of Applied Accounting Research, Emerald Group Publishing Limited, volume 25, issue 1, pages 81-104, May, DOI: 10.1108/JAAR-06-2022-0146.
• Patrick Velte, 2023, "Ownership structure and corporate tax avoidance: a structured literature review on archival research," Journal of Applied Accounting Research, Emerald Group Publishing Limited, volume 25, issue 3, pages 696-731, September, DOI: 10.1108/JAAR-10-2022-0259.
• Yosra Mnif & Oumaima Znazen, 2023, "Value relevance of compliance with IFRS 7: evidence from Canada," Journal of Applied Accounting Research, Emerald Group Publishing Limited, volume 25, issue 3, pages 668-695, September, DOI: 10.1108/JAAR-10-2022-0280.
• Henry Jarva & Teresa Zeitler, 2023, "Implications of the COVID-19 pandemic on internal auditing: a field study," Journal of Applied Accounting Research, Emerald Group Publishing Limited, volume 25, issue 2, pages 355-370, July, DOI: 10.1108/JAAR-12-2021-0333.
• Fernando Ruiz-Lamas & David Peón, 2023, "Back to goodwill amortisation: impact of the 2016 Spanish regulation on the mispricing of listed firms," Journal of Applied Accounting Research, Emerald Group Publishing Limited, volume 25, issue 5, pages 1038-1059, December, DOI: 10.1108/JAAR-12-2022-0331.
• Chui Zi Ong & Rasidah Mohd-Rashid & Ayesha Anwar & Waqas Mehmood, 2023, "Earnings forecast disclosures and oversubscription rates of fixed-price initial public offerings (IPOs): the case of Malaysia," Journal of Asian Business and Economic Studies, Emerald Group Publishing Limited, volume 30, issue 4, pages 270-282, June, DOI: 10.1108/JABES-03-2022-0065.
• Tamanna Dalwai, 2023, "Impact of economic policy uncertainty on financial flexibility before and during the COVID-19 pandemic," Journal of Asian Business and Economic Studies, Emerald Group Publishing Limited, volume 30, issue 4, pages 283-295, August, DOI: 10.1108/JABES-08-2022-0205.
• Tatiana Garanina, 2023, "CSR disclosure and state ownership: implications for earnings management and market value," Journal of Accounting in Emerging Economies, Emerald Group Publishing Limited, volume 14, issue 3, pages 513-547, June, DOI: 10.1108/JAEE-06-2022-0175.
• Rupjyoti Saha, 2023, "Corporate governance, voluntary disclosure and firm valuation relationship: evidence from top listed Indian firms," Journal of Accounting in Emerging Economies, Emerald Group Publishing Limited, volume 14, issue 1, pages 187-219, March, DOI: 10.1108/JAEE-09-2021-0288.
• Eduardo da Silva Flores & Joelson Oliveira Sampaio & Aziz Xavier Beiruth & Talles Vianna Brugni, 2023, "Earnings management during the COVID-19 crisis: evidence from the Brazilian and American capital markets," Journal of Accounting in Emerging Economies, Emerald Group Publishing Limited, volume 13, issue 4, pages 760-783, January, DOI: 10.1108/JAEE-10-2021-0317.
• Md Khokan Bepari & Shamsun Nahar & Abu Taher Mollik & Mohammad Istiaq Azim, 2023, "Content characteristics of key audit matters reported by auditors in Bangladesh and their implications for audit quality," Journal of Accounting in Emerging Economies, Emerald Group Publishing Limited, volume 14, issue 4, pages 855-885, September, DOI: 10.1108/JAEE-12-2022-0344.
• Pamela Fae Kent & Richard Kent & Michael Killey, 2023, "Analysts’ perceptions of cash flow reporting: earnings reliability, confidence and implications for evaluating firm performance," Journal of Accounting Literature, Emerald Group Publishing Limited, volume 46, issue 3, pages 446-479, September, DOI: 10.1108/JAL-01-2023-0016.
• June Cao, 2023, "The nested and spillover effects of institutional environment on reporting standard convergence: a multilevel approach and an agglomeration economy perspective," Journal of Accounting Literature, Emerald Group Publishing Limited, volume 45, issue 3, pages 581-615, May, DOI: 10.1108/JAL-02-2023-0022.
• Rajeev R. Bhattacharya & Mahendra R. Gupta, 2023, "Diligence, objectivity, quality and accuracy," Journal of Accounting Literature, Emerald Group Publishing Limited, volume 47, issue 1, pages 1-30, November, DOI: 10.1108/JAL-02-2023-0031.
• Florian Philipp Federsel & Rolf Uwe Fülbier & Jan Seitz, 2023, "Research-practice gap in accounting journals? A topic modeling approach," Journal of Accounting Literature, Emerald Group Publishing Limited, volume 46, issue 3, pages 368-400, August, DOI: 10.1108/JAL-03-2023-0047.
• David John Gilchrist & Dane Etheridge & Zhangxin (Frank) Liu, 2023, "Managing government commissioning and philanthropic expectations: earnings management in Australian nonprofit disability service providers," Journal of Accounting Literature, Emerald Group Publishing Limited, volume 46, issue 2, pages 200-213, May, DOI: 10.1108/JAL-05-2023-0073.
• Domenico Campa & Alberto Quagli & Paola Ramassa, 2023, "The roles and interplay of enforcers and auditors in the context of accounting fraud: a review of the accounting literature," Journal of Accounting Literature, Emerald Group Publishing Limited, volume 47, issue 5, pages 151-183, November, DOI: 10.1108/JAL-07-2023-0134.
• Cynthia Weiyi Cai, 2023, "A real effect across time: disclosure quality, cost of capital and profitability," Journal of Accounting Literature, Emerald Group Publishing Limited, volume 45, issue 1, pages 154-189, January, DOI: 10.1108/JAL-08-2022-0084.
• Lijun Lei & Yan Luo, 2023, "Aggregate economic policy uncertainty and corporate political contribution disclosure," Journal of Accounting Literature, Emerald Group Publishing Limited, volume 46, issue 2, pages 170-199, June, DOI: 10.1108/JAL-11-2021-0015.
• Joseph Akadeagre Agana & Anna Alon & Stephen Zamore, 2023, "Self-regulation versus government oversight: audit fees research," Journal of Accounting Literature, Emerald Group Publishing Limited, volume 45, issue 2, pages 340-363, February, DOI: 10.1108/JAL-12-2021-0017.
• Emmanuel C. Mamatzakis & Lorenzo Neri & Antonella Russo, 2023, "Do cultural differences affect the quality of financial reporting in the EU? An analysis of Western EU countriesvis a visEastern EU countries," Journal of Accounting & Organizational Change, Emerald Group Publishing Limited, volume 20, issue 2, pages 248-275, June, DOI: 10.1108/JAOC-09-2022-0129.
• Md. Khokan Bepari & Shamsun Nahar & Mohammad Istiaq Azim & Abu Taher Mollik, 2023, "It is a balancing act: understanding the key audit matters disclosure in the context of a developing country," Journal of Accounting & Organizational Change, Emerald Group Publishing Limited, volume 20, issue 3, pages 459-485, August, DOI: 10.1108/JAOC-09-2022-0131.
• Basil Tucker & Lee D. Parker & Glennda E.M. Scully, 2023, "Dysfunctional behaviour in university accounting schools: a tale of management control," Journal of Accounting & Organizational Change, Emerald Group Publishing Limited, volume 20, issue 1, pages 21-57, January, DOI: 10.1108/JAOC-10-2022-0166.
• Majdi Wael Alkababji, 2023, "The impact of applying the target cost and continuous improvement (Kaizen) on achieving the sustainable competitive advantage of Palestinian industrial companies," Journal of Business and Socio-economic Development, Emerald Group Publishing Limited, volume 3, issue 4, pages 372-387, April, DOI: 10.1108/JBSED-11-2022-0121.
• Justin G. Davis & Miguel García-Cestona, 2023, "Institutional ownership, earnings management and earnings surprises: evidence from 39 years of U.S. data," Journal of Economics, Finance and Administrative Science, Emerald Group Publishing Limited, volume 28, issue 56, pages 218-236, November, DOI: 10.1108/JEFAS-01-2023-0021.
• Jurica Lucyanda & Mahfud Sholihin, 2023, "The effect of gender and code of ethics on budgetary slack ethical judgment: experimental evidence from Indonesia," Journal of Economics, Finance and Administrative Science, Emerald Group Publishing Limited, volume 28, issue 56, pages 273-286, May, DOI: 10.1108/JEFAS-05-2021-0044.
• Emmanouil G. Chalampalakis & Ioannis Dokas & Eleftherios Spyromitros, 2023, "The effect of NPLs management in the PIIGS banking efficiency: an approach using non-parametric partial order-m frontiers," Journal of Economic Studies, Emerald Group Publishing Limited, volume 51, issue 3, pages 692-711, August, DOI: 10.1108/JES-12-2022-0678.
• Peterson K. Ozili, 2023, "Forensic accounting research around the world," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, volume 23, issue 1, pages 128-153, September, DOI: 10.1108/JFRA-02-2023-0106.
• Esraa Esam Alharasis & Hossam Haddad & Mohammad Alhadab & Maha Shehadeh & Elina F. Hasan, 2023, "Integrating forensic accounting in education and practices to detect and prevent fraud and misstatement: case study of Jordanian public sector," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, volume 23, issue 1, pages 100-127, August, DOI: 10.1108/JFRA-04-2023-0177.
• Camillo Lento & Wing Him Yeung, 2023, "Exploring the audit quality and audit fee impacts of joining different types of non-Big Four accounting networks and associations: evidence from China," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, volume 23, issue 3, pages 1248-1270, February, DOI: 10.1108/JFRA-10-2022-0359.
• Hiep Ngoc Luu & Phuong-Tra Vu & Dung Thuy Thi Nguyen & Thinh Gia Hoang, 2023, "The impact of tighter banking regulation on bank loan loss provisioning: empirical evidence from a quasi-natural experiment," Journal of Financial Regulation and Compliance, Emerald Group Publishing Limited, volume 31, issue 5, pages 696-713, July, DOI: 10.1108/JFRC-01-2023-0007.
• Akmalia Mohamad Ariff & Norakma Abd Majid & Khairul Anuar Kamarudin & Ahmad Firdhauz Zainul Abidin & Siti Nurain Muhmad, 2023, "Corporate ESG performance, Shariah-compliant status and cash holdings," Journal of Islamic Accounting and Business Research, Emerald Group Publishing Limited, volume 15, issue 3, pages 534-552, April, DOI: 10.1108/JIABR-08-2022-0217.
• Othar Kordsachia & Alexander Bassen & Christian Fieberg & Katharina Wolters, 2023, "Market perceptions on the role of female leadership in adapting to climate change," Journal of Risk Finance, Emerald Group Publishing Limited, volume 24, issue 4, pages 424-448, May, DOI: 10.1108/JRF-08-2022-0217.
• Bin Li & Zhao Qizi & Yasir Shahab & Xun Wu & Collins G. Ntim, 2023, "High-speed rail network and earnings management techniques usage trade-off: the moderating effects of governance and religion," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 39, issue 1, pages 26-49, November, DOI: 10.1108/MAJ-01-2023-3799.
• Jihad Al-Okaily, 2023, "Governing anti-corruption and perceived auditor independence," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 38, issue 5, pages 710-730, April, DOI: 10.1108/MAJ-02-2022-3452.
• Seunghee Yang & Wonsuk Ha, 2023, "Knowledge sharing via common auditors: evidence from corporate R&D investment," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 38, issue 5, pages 659-684, March, DOI: 10.1108/MAJ-02-2022-3466.
• Dahlia Robinson & Thomas Smith & James Devin Whitworth & Yiyang Zhang, 2023, "Earnings string breaks, accounting litigation risk and audit fees," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 38, issue 7, pages 1024-1052, August, DOI: 10.1108/MAJ-03-2022-3472.
• Saeed Rabea Baatwah & Ali Ali Al-Ansi & Ehsan Saleh Almoataz & Zalailah Salleh, 2023, "Self-efficacy, remote audit proficiency, effort, and performance in the COVID-19 crisis: an auditor’s perspective," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 38, issue 6, pages 832-862, May, DOI: 10.1108/MAJ-05-2022-3570.
• Géraldine Broye & Pauline Johannes, 2023, "The desire of prestigious audit committee chairs: what are the benefits for financial reporting quality?," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 38, issue 6, pages 733-757, March, DOI: 10.1108/MAJ-06-2022-3604.
• Seung Uk Choi & Hyung Jong Na & Kun Chang Lee, 2023, "Does explanatory language convey the auditor’s perceived audit risk? A study using a novel big data analysis metric," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 38, issue 6, pages 783-812, April, DOI: 10.1108/MAJ-10-2021-3342.
• Merve Acar & Utku Şendurur, 2023, "What affects auditor choice in emerging markets? New evidence on the role of cultural distance," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 38, issue 7, pages 1082-1111, August, DOI: 10.1108/MAJ-11-2022-3743.
• Suresh Ramachandra & Asheq Rahman, 2023, "Social distinctions of directors and firm performance," Pacific Accounting Review, Emerald Group Publishing Limited, volume 35, issue 3, pages 477-503, April, DOI: 10.1108/PAR-02-2022-0026.
• Andrew Dymock & Peter Wells & Brett Govendir, 2023, "Should asset impairments be included in earnings when evaluating stewardship by management?," Pacific Accounting Review, Emerald Group Publishing Limited, volume 35, issue 5, pages 863-880, October, DOI: 10.1108/PAR-07-2023-0091.
• Nguyen Vinh Khuong & Nguyen Thanh Liem & Le Huu Tuan Anh & Bui Thi Ngan Dung, 2023, "Related party transactions, accrual-based earnings management and real activities earnings management in emerging market," Pacific Accounting Review, Emerald Group Publishing Limited, volume 36, issue 1, pages 60-76, November, DOI: 10.1108/PAR-08-2022-0112.
• Ben Le & Nischala Reddy & Paula Hearn Moore, 2023, "Earnings management, market liquidity and capital access of seasoned equity firms in a transition economy," Pacific Accounting Review, Emerald Group Publishing Limited, volume 35, issue 5, pages 800-838, July, DOI: 10.1108/PAR-09-2022-0142.
• Yves Gendron & Luc Paugam & Hervé Stolowy, 2023, "Breaking incommensurability boundaries? On the production and publication of interparadigmatic research," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, volume 20, issue 5, pages 675-694, August, DOI: 10.1108/QRAM-09-2022-0147.
• Tamanna Dalwai & Syeeda Shafiya Mohammadi & Elma Satrovic, 2023, "Intellectual capital efficiency, institutional ownership and cash holdings: a cross-country study," Review of Accounting and Finance, Emerald Group Publishing Limited, volume 23, issue 1, pages 104-129, November, DOI: 10.1108/RAF-01-2023-0015.
• Jiabing Lv & Yong Ye & Runmei Luo, 2023, "The power of minority shareholders: evidence from voting on the related party transaction proposals in China," Review of Accounting and Finance, Emerald Group Publishing Limited, volume 22, issue 2, pages 157-176, January, DOI: 10.1108/RAF-10-2022-0274.