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

• 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.
• 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.
• Theodoros Kounadeas, 2023, "The Effectiveness of Digital Payments in Tackling Tax Evasion in Greece," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), volume 0, issue 2, pages 3-21.
• Mohamed Aymen Ben Moussa & Amira El Feidi, 2023, "The Impact of Leverage on Financial Performance of Tunisian Quoted Firms," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), volume 0, issue 4, pages 101-116.
• Zaneta Kielanowicz & Tomasz Wnuk-Pel, 2023, "Financial Processes Automations’ Impact on the Work of Management Accountants," European Research Studies Journal, European Research Studies Journal, volume 0, issue 3, pages 297-313.
• Zaneta Kielanowicz & Tomasz Wnuk-Pel, 2023, "Financial Processes Automations’ Impact on the Work of Management Accountants," European Research Studies Journal, European Research Studies Journal, volume 0, issue 3, pages 61-77.
• Joshua Onome Imoniana & Daniel Carlos Nava Filho & Edgard Bruno Cornacchione & Luciane Reginato & Cristiane Benetti, 2023, "Impact of Technological Advancements on Auditing of Financial Statements," European Research Studies Journal, European Research Studies Journal, volume 0, issue 4, pages 131-159.
• Sehwa Kim & Seil Kim & Anya V. Kleymenova & Rongchen Li, 2023, "Current Expected Credit Losses (CECL) Standard and Banks' Information Production," Finance and Economics Discussion Series, Board of Governors of the Federal Reserve System (U.S.), number 2023-063, Sep, DOI: 10.17016/FEDS.2023.063.
• Damiano Cesa Bianchi & Marco Bellucci & Giacomo Manetti & Luca Bagnoli, 2023, "NFTs and business model innovations," Working Papers - Business, Universita' degli Studi di Firenze, Dipartimento di Scienze per l'Economia e l'Impresa, number wp2023_01.rdf.
• Roxana Daliana Schiop & Mihaiela Joly Mircea, 2023, "Banking institutions and aggregated indicators for financial stability on the Romanian banking market," Journal of Financial Studies, Institute of Financial Studies, volume 14, issue 8, pages 181-192, June, DOI: 10.55654/JFS.2023.SP.12.
• Ioan-Alexandru Dumitrescu & Alin-Ionuț Dorobanțu, 2023, "Analysis of the impact of financial balance indicators on the stock market performance of companies listed on the Bucharest Stock Exchange," Journal of Financial Studies, Institute of Financial Studies, volume 14, issue 8, pages 72-82, June, DOI: 10.55654/JFS.2023.SP.05.
• Marian Socoliuc, 2023, "Tax optimization in Romania from the point of view of accounting professionals in Suceava county," Journal of Financial Studies, Institute of Financial Studies, volume 15, issue 8, pages 114-131, December, DOI: 10.55654/JFS.2023.SP.21.
• Corina Graziella Bâtcă-Dumitru & Cleopatra Șendroiu & Lavinia Denisia Cuc, 2023, "A new challenge in the risk management: sustainability risks," Journal of Financial Studies, Institute of Financial Studies, volume 15, issue 8, pages 13-28, December, DOI: 10.55654/JFS.2023.SP.15.
• Mihaela Ionela Socoliuc, 2023, "The impact of digitalization on the accounting profession in Romania - a quantitative research," Journal of Financial Studies, Institute of Financial Studies, volume 15, issue 8, pages 132-154, December, DOI: 10.55654/JFS.2023.SP.22.
• Liliana Țurcanu & Lilia Grigoroi & Svetlana Mihaila, 2023, "Improving the quality of financial-accounting information by strengthening the financial autonomy of universities," Journal of Financial Studies, Institute of Financial Studies, volume 15, issue 8, pages 192-204, December, DOI: 10.55654/JFS.2023.SP.25.
• Ana-Maria Bores, 2023, "Identifying and quantifying the influence of the determining factors of credit institutions' performance through econometric research," Journal of Financial Studies, Institute of Financial Studies, volume 15, issue 8, pages 29-45, December, DOI: 10.55654/JFS.2023.SP.16.
• Elena Hlaciuc, 2023, "Management’s perception of the role of accounting information and the accounting professional in designing the sustainable business model," Journal of Financial Studies, Institute of Financial Studies, volume 15, issue 8, pages 81-100, December, DOI: 10.55654/JFS.2023.SP.19.
• Ramona-Ionela Haraguș & Attila Szora Tamaș & Gabriel Szora, 2023, "Economic Growth or Regress – Scenarios and Bibliometric Analysis on Single Taxation vs. Progressive Taxation," Journal of Financial Studies, Institute of Financial Studies, volume 15, issue 8, pages 119-131, November, DOI: 10.55654/JFS.2023.8.15.07.
• Dorotheea Beatrice Ruxandra Chiosea & Camelia-Daniela Hațegan, 2023, "The impact of crisis situations on the financial indicators of Romanian companies," Journal of Financial Studies, Institute of Financial Studies, volume 15, issue 8, pages 42-61, November, DOI: 10.55654/JFS.2023.8.15.03.
• Andreea Cordos (Labaditis) & Adriana Tiron-Tudor, 2023, "Employability skills for professional accountants in the midstof Industry 4.0 - a literature review," Journal of Financial Studies, Institute of Financial Studies, volume 15, issue 8, pages 62-85, November, DOI: 10.55654/JFS.2023.8.15.04.
• Dmitry A. Gusev, 2023, "Significance and Tasks of Analytical Substantiation of the Choice of Systems of Documentary Support for the Management of Consolidated Groups of Organizations
  [Значение И Задачи Аналитического Обос," Russian Economic Development, Gaidar Institute for Economic Policy, issue 7, pages 54-61, July.
• Dmitry A. Gusev, 2023, "Значение И Задачи Аналитического Обоснования Выбора Электронных Систем Документационного Обеспечения Управления Консолидированными Группами Организаций," Russian Economic Development (in Russian), Gaidar Institute for Economic Policy, issue 7, pages 54-61, July.
• Golrida Karyawati Purba, 2023, "Is the Earnings Quality of Family Businesses Better Than Non-family Businesses? ," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr226, Sep, DOI: https://doi.org/10.35609/afr.2023.8.
• Khaled Aburisheh, 2023, "Factors Affecting Audit Quality: Evidence from Jordan ," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr227, Dec, DOI: https://doi.org/10.35609/afr.2023.8.
• Ramzi Benkraiem & Sabri Boubaker & Imen Derouiche & Emilios Galariotis, 2023, "Excess Control Rights, Multiple Large Shareholders, and Corporate Cash Holding Behavior," Post-Print, HAL, number hal-04102447, May, DOI: 10.3917/fina.pr.009.
• Rabiâa Sellah, 2023, "Environmental accounting disclosure and its impact on the comprehensive financial performance of economic institutions - A descriptive and analytical study," Post-Print, HAL, number hal-04183404, Jun.
• Khelaifa Rayhana & Metidji Rahim, 2023, "Proposed conceptual model for the application of the attributy Based costing system to rationalize production costs at Algerian economic institutions - applied study at a Cardboard manufacturing plant," Post-Print, HAL, number hal-04183417, Jun.
• H. Zhang & S. Boubaker & X. Ni, 2023, "Creditor Rights and Real Earnings Management: Evidence from Quasi-Natural Experiments," Post-Print, HAL, number hal-04435476, DOI: 10.1016/j.frl.2023.103629.

2022

• Stolowy, Hervé & Paugam, Luc & Gendron, Yves, 2022, "Competing for narrative authority in capital markets: activist short sellers vs. financial analysts," HEC Research Papers Series, HEC Paris, number 1449, Jan.
• Dessaint, Olivier & Foucault, Thierry & Frésard, Laurent, 2022, "The Horizon of Investors' Information and Corporate Investment," HEC Research Papers Series, HEC Paris, number 1462, Nov, DOI: 10.2139/ssrn.4276832.
• Choi, Jung Ho & Pacelli, Joseph & Rennekamp, Kristina M. & Tomar, Sorabh, 2022, "Do Jobseekers Value Diversity Information? Evidence from a Field Experiment," Research Papers, Stanford University, Graduate School of Business, number 4010, Feb.
• Kim, Jinhwan & Valentine, Kristen, 2022, "Corporate Financial Disclosures and the Market for Innovation," Research Papers, Stanford University, Graduate School of Business, number 4013, Mar.
• Afrin, Farzana & Kim, Jinhwan & Roychowdhury, Sugata, 2022, "Internalizing Peer Firm Proprietary Costs: Evidence from Supply Chain Relations," Research Papers, Stanford University, Graduate School of Business, number 4044, Aug.
• Barth, Mary E. & Landsman, Wayne R. & Tian, Xiaoli (Shaolee) & Yu, Miaomiao, 2022, "Does Voluntary Non-earnings Disclosure Substitute for Redacted Proprietary Contract Information?," Research Papers, Stanford University, Graduate School of Business, number 4056, Sep.
• Modjadji Charlotte Msindwana & Collins C. Ngwakwe, 2022, "Internal Audit Effectiveness and Financial Accountability in the Provincial Treasuries of South Africa," International Journal of Economics and Financial Issues, Econjournals, volume 12, issue 3, pages 86-96, May.
• Jean Damascene Mvunabandi & Charmaine Lathleiff & Paul-Francois Muzindutsi, 2022, "Financial Accounting as a Tool to Enhance Non-Government Organisations Performance: A Case Study of a Large NGO in Durban, South Africa," International Journal of Economics and Financial Issues, Econjournals, volume 12, issue 3, pages 10-17, May.
• Jamel Eddine Mkadmi & Arem Say & Sana Saida, 2022, "The Impact of Internal Governance Mechanisms on Tax Risk in Developing Countries: An Empirical Analysis," International Journal of Economics and Financial Issues, Econjournals, volume 12, issue 5, pages 86-94, September.
• Ongayi Wadesango & Victor Jones & Lovemore Sitsha & Newman Wadesango, 2022, "The Impact of Covid-19 Lockdown on Working Capital Management and Profitability of Firms: A Case Study of Lesley Bakers PVT LTD," International Journal of Economics and Financial Issues, Econjournals, volume 12, issue 5, pages 78-85, September.
• Gopal Gopakumar & Ritika Jaiswal & Mayank Parashar, 2022, "Analysis of the Existence of Environmental Kuznets Curve: Evidence from India," International Journal of Energy Economics and Policy, Econjournals, volume 12, issue 1, pages 177-187.
• Tze San Ong & Nur Fatin Kasbun & Abdul Aziz Abdul Rahman & Abdelrhman Meero & Boon Heng Teh, 2022, "The Mediation Effect of Carbon Accounting in Relation to Carbon Risk Management and Carbon Performance of Malaysian Companies," International Journal of Energy Economics and Policy, Econjournals, volume 12, issue 2, pages 290-298, March.
• Chen Anqi & Ong Tze San, 2022, "Environmental Performance, Corporate Governance and Financial Performance of Chinese Heavy Polluted Industries," International Journal of Energy Economics and Policy, Econjournals, volume 12, issue 3, pages 460-469, May.
• Kurniawan Kuriawan & Hery Subowo & Irman Firmansyah, 2022, "Bibliometric Analysis of Carbon Accounting Research," International Journal of Energy Economics and Policy, Econjournals, volume 12, issue 3, pages 482-489, May.
• Mohd Shoeb & Aamir Aslam & Anam Aslam, 2022, "Environmental Accounting Disclosure Practices: A Bibliometric and Systematic Review," International Journal of Energy Economics and Policy, Econjournals, volume 12, issue 4, pages 226-239, July.
• Dwi Ratmono & Darsono Darsono & Nur Cahyonowati & Triana Chaerun Niza, 2022, "Greenhouse Gas Emission Accounting Disclosure, Corporate Characteristics and Governance: An Empirical Investigation on Indonesian Firms," International Journal of Energy Economics and Policy, Econjournals, volume 12, issue 6, pages 86-95, November.
• Kenny Fernando & Selfi Nurcholifah & Andrey Hasiholan Pulungan, 2022, "Disclosure of Environmental, Social, and Governance on Firm Performance Pre and Post Introduction of Integrated Reporting: Evidence from ASEAN Countries," International Journal of Energy Economics and Policy, Econjournals, volume 12, issue 6, pages 377-382, November.
• Anis Ali, 2022, "Pre and Post COVID-19 Disparity of Financial Performance of Oil and Gas Firms: An Absolute and Relational Study," International Journal of Energy Economics and Policy, Econjournals, volume 12, issue 6, pages 396-403, November.
• Ade Banani & Bambang Sunarko, 2022, "Nexus between Green Finance, Creativity, Energy Accounting and Financial Performance: Banks Sustainability Analysis from Developing Country," International Journal of Energy Economics and Policy, Econjournals, volume 12, issue 6, pages 447-455, November.
• Arie Pratama & Edi Jaenudin & Syaiful Anas, 2022, "Environmental, Social, Governance - Sustainability Disclosure Using International Financial Reporting Sustainability Standards S1 in Southeast Asian Companies: A Preliminary Assessment," International Journal of Energy Economics and Policy, Econjournals, volume 12, issue 6, pages 456-472, November.
• Sayaf Algrady & Xie Xiaojun, 2022, "Influential Factors Affecting Earnings Management in Public Listed Companies: A Conceptual Model," International Review of Management and Marketing, Econjournals, volume 12, issue 2, pages 1-10, March.
• Collins C. Ngwakwe, 2022, "Accounting Information System and Computerisation: A Conceptualisation," International Review of Management and Marketing, Econjournals, volume 12, issue 2, pages 11-14, March.
• Olante, Maria Elena & Lassini, Ugo, 2022, "Investment property: Fair value or cost model? Recent evidence from the application of IAS 40 in Europe," Advances in accounting, Elsevier, volume 56, issue C, DOI: 10.1016/j.adiac.2021.100568.
• Brasel, Kelsey R. & Hill, Mary S. & Taylor, Gary K., 2022, "The relevance of GAAP vs. non-GAAP net assets to creditors: An examination of the credit default swap market," Advances in accounting, Elsevier, volume 56, issue C, DOI: 10.1016/j.adiac.2021.100580.
• Li, Ken, 2022, "Textual fundamentals in earnings press releases," Advances in accounting, Elsevier, volume 57, issue C, DOI: 10.1016/j.adiac.2022.100591.
• Wakil, Gulraze & Petruska, Karin A., 2022, "Does mandatory IFRS adoption affect large and small public firms' accounting quality differently? Evidence from Canada," Advances in accounting, Elsevier, volume 57, issue C, DOI: 10.1016/j.adiac.2022.100598.
• Liu, Yin & Neely, Pamela & Karim, Khondkar, 2022, "The impact of CFO gender on corporate overinvestment," Advances in accounting, Elsevier, volume 57, issue C, DOI: 10.1016/j.adiac.2022.100599.
• Biswas, Pallab Kumar & Habib, Ahsan & Ranasinghe, Dinithi, 2022, "Firm life cycle and financial statement comparability," Advances in accounting, Elsevier, volume 58, issue C, DOI: 10.1016/j.adiac.2022.100608.
• Shaw, Kenneth W. & Whitworth, James D., 2022, "Client importance and unconditional conservatism in complex accounting estimates," Advances in accounting, Elsevier, volume 58, issue C, DOI: 10.1016/j.adiac.2022.100615.
• Blaufus, Kay & Lorenz, Daniela & Milde, Michael & Peuthert, Benjamin & Schwäbe, Alexander N., 2022, "Negotiating with the tax auditor: Determinants of tax auditors' negotiation strategy choice and the effect on firms’ tax adjustments," Accounting, Organizations and Society, Elsevier, volume 97, issue C, DOI: 10.1016/j.aos.2021.101294.
• Shahid, Ahmad Usman & Patel, Chris & Pan, Peipei, 2022, "Corporate social responsibility, intrinsic religiosity, and investment decisions," Journal of Behavioral and Experimental Finance, Elsevier, volume 34, issue C, DOI: 10.1016/j.jbef.2022.100650.
• Perafán-Peña, Héctor Fabio & Gill-de-Albornoz, Belén & Giner, Begoña, 2022, "Earnings management of target firms and deal premiums: The role of industry relatedness," The British Accounting Review, Elsevier, volume 54, issue 2, DOI: 10.1016/j.bar.2021.101038.
• Fang, Ming & Francis, Bill & Hasan, Iftekhar & Wu, Qiang, 2022, "External social networks and earnings management," The British Accounting Review, Elsevier, volume 54, issue 2, DOI: 10.1016/j.bar.2021.101044.
• Pan, Jianping & Weng, Ruoyu & Yin, Sirui & Fu, Xiaoqing (Maggie), 2022, "Central supervision and earnings management: Quasi-experimental evidence from China," The British Accounting Review, Elsevier, volume 54, issue 3, DOI: 10.1016/j.bar.2022.101082.
• Zhao, Chen & Li, Yubin & Govindaraj, Suresh & Zhong, Zhaodong (Ken), 2022, "CDS trading and analyst optimism," The British Accounting Review, Elsevier, volume 54, issue 4, DOI: 10.1016/j.bar.2022.101109.
• Ge, Wenxia & Ouyang, Caiyue & Shi, Zhenyang & Chen, Zhanliao, 2022, "Can a not-for-profit minority institutional shareholder make a big difference in corporate governance? A quasi-natural experiment," Journal of Corporate Finance, Elsevier, volume 72, issue C, DOI: 10.1016/j.jcorpfin.2021.102125.
• Swanson, Edward P. & Young, Glen M. & Yust, Christopher G., 2022, "Are all activists created equal? The effect of interventions by hedge funds and other private activists on long-term shareholder value," Journal of Corporate Finance, Elsevier, volume 72, issue C, DOI: 10.1016/j.jcorpfin.2021.102144.
• Bhandari, Avishek & Kohlbeck, Mark & Mayhew, Brian, 2022, "Association of related party transactions with sensitivity of investments and external financing," Journal of Corporate Finance, Elsevier, volume 72, issue C, DOI: 10.1016/j.jcorpfin.2021.102146.
• Fei, Xingyuan, 2022, "Nondisclosure and analyst behavior: Evidence from redaction of proprietary information from public filings," Journal of Corporate Finance, Elsevier, volume 72, issue C, DOI: 10.1016/j.jcorpfin.2022.102166.
• Li, Qian & Guo, Mengting, 2022, "Do the resignations of politically connected independent directors affect corporate social responsibility? Evidence from China," Journal of Corporate Finance, Elsevier, volume 73, issue C, DOI: 10.1016/j.jcorpfin.2022.102174.
• Artikis, Panagiotis G. & Diamantopoulou, Lydia & Papanastasopoulos, Georgios A. & Sorros, John N., 2022, "Asset growth and stock returns in european equity markets: Implications of investment and accounting distortions," Journal of Corporate Finance, Elsevier, volume 73, issue C, DOI: 10.1016/j.jcorpfin.2022.102193.
• Athanasakou, Vasiliki & Ferreira, Daniel & Goh, Lisa, 2022, "Changes in CEO stock option grants: A look at the numbers," Journal of Corporate Finance, Elsevier, volume 75, issue C, DOI: 10.1016/j.jcorpfin.2022.102226.
• Wu, Wei-Shao & Fok, Robert C.W. & Chang, Yuanchen & Chen, Chao-Jung, 2022, "Credit default swaps and corporate performance smoothing," Journal of Corporate Finance, Elsevier, volume 75, issue C, DOI: 10.1016/j.jcorpfin.2022.102238.
• Chang, Kiyoung & Kim, Young Sang & Li, Ying & Park, Jong Chool, 2022, "Labor unions and real earnings management," Journal of Corporate Finance, Elsevier, volume 75, issue C, DOI: 10.1016/j.jcorpfin.2022.102242.
• Wang, Wei & Cheng, Sijia & Nahar, Shamsun & Alhaleh, Shadi Emad Areef & Wang, Hua, 2022, "Does mixed-ownership reform restrain stock price synchronicity? Evidence from China," Economic Analysis and Policy, Elsevier, volume 73, issue C, pages 390-404, DOI: 10.1016/j.eap.2021.11.003.
• Ho, Kung-Cheng & Yao, Chia-ling & Zhao, Chenfang & Pan, Zikui, 2022, "Modern health pandemic crises and stock price crash risk," Economic Analysis and Policy, Elsevier, volume 74, issue C, pages 448-463, DOI: 10.1016/j.eap.2022.03.010.
• Benkraiem, Ramzi & Gaaya, Safa & Lakhal, Faten, 2022, "Corporate tax avoidance, economic policy uncertainty, and the value of excess cash: International evidence," Economic Modelling, Elsevier, volume 108, issue C, DOI: 10.1016/j.econmod.2021.105738.
• Rind, Asad Ali & Abbassi, Wajih & Allaya, Manel & Hammouda, Amira, 2022, "Local peers and firm misconduct: The role of sustainability and competition," Economic Modelling, Elsevier, volume 116, issue C, DOI: 10.1016/j.econmod.2022.106000.
• Hu, May & Muhammad, Abdul & Yang, Jingjing, 2022, "Ownership concentration, modified audit opinion, and auditor switch: New evidence and method," The North American Journal of Economics and Finance, Elsevier, volume 61, issue C, DOI: 10.1016/j.najef.2022.101692.
• Lee, Kyounghun & Oh, Frederick Dongchuhl, 2022, "Mandatory disclosure, investment, and private benefits of control," Economics Letters, Elsevier, volume 216, issue C, DOI: 10.1016/j.econlet.2022.110568.
• Yang, Mian & Tang, Wenliang, 2022, "Air pollution, political costs, and earnings management," Emerging Markets Review, Elsevier, volume 51, issue PA, DOI: 10.1016/j.ememar.2021.100867.
• Majeed, Muhammad Ansar & Yan, Chao & Zhong, Huijie, 2022, "Do firms manipulate earnings after winning public-private partnership bids? Evidence from China," Emerging Markets Review, Elsevier, volume 51, issue PB, DOI: 10.1016/j.ememar.2021.100880.
• Cong, Yunyu & Sun, Fangfang & Wang, Fusheng & Ye, Qiang, 2022, "Information assimilation and stock return synchronicity: Evidence from an investor relations management platform," Emerging Markets Review, Elsevier, volume 53, issue C, DOI: 10.1016/j.ememar.2022.100937.
• Li, Wanli & Lai, Yin & Wang, Chaohui & Tan, Bowen, 2022, "How do emerging debt market participants recognize firm internationalization?Evidence from effects on credit ratings," Emerging Markets Review, Elsevier, volume 53, issue C, DOI: 10.1016/j.ememar.2022.100939.
• Hao, Rubin & Liao, Guanmin & Ding, Wenhong & Guan, Wei, 2022, "The informativeness of regional GDP announcements: Evidence from China," Journal of Empirical Finance, Elsevier, volume 67, issue C, pages 78-99, DOI: 10.1016/j.jempfin.2022.03.001.
• Lin, Tse-Chun & Liu, Jinyu & Ni, Xiaoran, 2022, "Foreign bank entry deregulation and stock market stability: Evidence from staggered regulatory changes," Journal of Empirical Finance, Elsevier, volume 69, issue C, pages 185-207, DOI: 10.1016/j.jempfin.2022.09.005.
• Zhu, Qi & Jin, Sisi & Huang, Yuxuan & Yan, Cheng, 2022, "Oil price uncertainty and stock price informativeness: Evidence from listed U.S. companies," Energy Economics, Elsevier, volume 113, issue C, DOI: 10.1016/j.eneco.2022.106197.
• Gerwanski, Jannik & Velte, Patrick & Mechtel, Mario, 2022, "Do nonprofessional investors value the assurance of integrated reports? Exploratory evidence," European Management Journal, Elsevier, volume 40, issue 1, pages 103-126, DOI: 10.1016/j.emj.2021.03.003.
• Dobija, Dorota & Hryckiewicz, Aneta & Zaman, Mahbub & Puławska, Karolina, 2022, "Critical mass and voice: Board gender diversity and financial reporting quality," European Management Journal, Elsevier, volume 40, issue 1, pages 29-44, DOI: 10.1016/j.emj.2021.02.005.
• Li, Yong & Henry, Darren, 2022, "Corporate risk management and pension investment policy," European Management Journal, Elsevier, volume 40, issue 4, pages 590-605, DOI: 10.1016/j.emj.2021.09.003.
• Allaya, Manel & Derouiche, Imen & Muessig, Anke, 2022, "Voluntary disclosure, ownership structure, and corporate debt maturity: A study of French listed firms," International Review of Financial Analysis, Elsevier, volume 81, issue C, DOI: 10.1016/j.irfa.2018.12.008.
• Lepore, Caterina & Tanaka, Misa & Humphry, David & Sen, Kallol, 2022, "An elusive panacea? The impact of the regulatory valuation regime on insurers' investment behaviour," International Review of Financial Analysis, Elsevier, volume 81, issue C, DOI: 10.1016/j.irfa.2018.12.007.
• Bai, Min & Li, Shihe & Lien, Donald & Yu, Chia-Feng (Jeffrey), 2022, "The winner's curse in high-tech enterprise certification: Evidence from stock price crash risk," International Review of Financial Analysis, Elsevier, volume 82, issue C, DOI: 10.1016/j.irfa.2022.102175.
• Zhang, Xinyue & Zhong, Yuxiang & Li, Wanli, 2022, "The effect of borrowers' accounting conservatism on lenders' loan loss provisions: Evidence from China's banking industry," International Review of Financial Analysis, Elsevier, volume 82, issue C, DOI: 10.1016/j.irfa.2022.102214.
• Gao, Zhan & Quan, Xiaofeng & Xu, Xingmei, 2022, "Under watchful eyes: Analyst site visits and firm earnings management," International Review of Financial Analysis, Elsevier, volume 83, issue C, DOI: 10.1016/j.irfa.2022.102269.
• Boachie, Christopher & Mensah, Emmanuel, 2022, "The effect of earnings management on firm performance: The moderating role of corporate governance quality," International Review of Financial Analysis, Elsevier, volume 83, issue C, DOI: 10.1016/j.irfa.2022.102270.
• Zhu, Qi & Jin, Sisi & Huang, Yuxuan & Yan, Cheng & Chen, Chuanglian, 2022, "Oil price uncertainty and stock price informativeness: Evidence from investment-price sensitivity in China," International Review of Financial Analysis, Elsevier, volume 84, issue C, DOI: 10.1016/j.irfa.2022.102377.
• Lubberink, Martien, 2022, "Max headroom: Discretionary capital buffers and bank risk," International Review of Financial Analysis, Elsevier, volume 84, issue C, DOI: 10.1016/j.irfa.2022.102402.
• Wang, Ying & Liu, Zisen & Wang, Xin, 2022, "The supply of analysts and earnings forecasts," International Review of Financial Analysis, Elsevier, volume 84, issue C, DOI: 10.1016/j.irfa.2022.102404.
• Li, Tao, 2022, "Analyst's stock views and revision actions," Finance Research Letters, Elsevier, volume 44, issue C, DOI: 10.1016/j.frl.2021.102033.
• Pandey, Ashish & Tripathi, Abhinava & Guhathakurta, Kousik, 2022, "The impact of banking regulations and accounting standards on estimating discretionary loan loss provisions," Finance Research Letters, Elsevier, volume 44, issue C, DOI: 10.1016/j.frl.2021.102068.
• Vu, Quang & Nga, Nguyen Thi Thuy, 2022, "Does the implementation of internal controls promote firm profitability? Evidence from private Vietnamese small- and medium-sized enterprises (SMEs)," Finance Research Letters, Elsevier, volume 45, issue C, DOI: 10.1016/j.frl.2021.102178.
• Abdallah, Abed Al-Nasser & Abdallah, Wissam & Saad, Mohsen, 2022, "The impact of national culture on the synchronicity of cross-listed firms," Finance Research Letters, Elsevier, volume 46, issue PA, DOI: 10.1016/j.frl.2021.102293.
• Liu, Yen-Yu & Lee, Pin-Sheng, 2022, "Market responses to cash dividends distributed from capital reserves," Finance Research Letters, Elsevier, volume 46, issue PB, DOI: 10.1016/j.frl.2021.102389.
• Chen, Xiaoqi & Li, Weiping & Chen, Zifang & Huang, Jiashun, 2022, "Environmental regulation and real earnings management—Evidence from the SO2 emissions trading system in China," Finance Research Letters, Elsevier, volume 46, issue PB, DOI: 10.1016/j.frl.2021.102418.
• Li, Tongxia & Lu, Chun, 2022, "Stakeholder orientation and cost stickiness: Evidence from a natural experiment," Finance Research Letters, Elsevier, volume 47, issue PA, DOI: 10.1016/j.frl.2021.102618.