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

2021

• Katarina Valaskova & Peter Adamko & Katarina Frajtova Michalikova & Jaroslav Macek, 2021, "Quo Vadis, earnings management? Analysis of manipulation determinants in Central European environment," Oeconomia Copernicana, Institute of Economic Research, volume 12, issue 3, pages 631-669, September, DOI: 10.24136/oc.2021.021.
• Denich, Ervin, 2021, "Methodological Analysis of Accounting Quality — Empirical Approach to DeAngelo’s Model and the Modified Jones Model," Public Finance Quarterly, Corvinus University of Budapest, volume 66, issue 2, pages 195-210, DOI: https://doi.org/10.35551/PfQ_2021_2.
• Denich, Ervin & Hajdu, Dániel, 2021, "Measurement of Creative Accounting by Transparency and Disclosure Index (TDI) Method in Automobile Industry," Public Finance Quarterly, Corvinus University of Budapest, volume 66, issue 3, pages 381-396, DOI: https://doi.org/10.35551/PFQ_2021_3.
• Tóth, Balázs & Lippai-Makra, Edit & Szládek, Dániel & Kis, Gábor Dávid, 2021, "The Contribution of ESG Information to the Financial Stability of European Banks," Public Finance Quarterly, Corvinus University of Budapest, volume 66, issue 3, pages 429-450, DOI: https://doi.org/10.35551/PFQ_2021_3.
• Borbély, Tamás & Szikszainé Király, Mária & Kakas, Sándor, 2021, "Accrual Accounting – an Untapped Opportunity to Measure the Performance of Budgetary Bodies," Public Finance Quarterly, Corvinus University of Budapest, volume 66, issue S2, pages 52-74, DOI: https://doi.org/10.35551/PFQ_2021_s.
• Gianluca ZANELLATO & Tudor OPRISOR & Adriana TIRON-TUDOR, 2021, "An Inquiry into the Accountability of the State-Owned Financial Institution versus Privately Owned Financial Institution," Acta Marisiensis. Series Oeconomica, "George Emil Palade" University of Medicine, Pharmacy, Sciences and Technology of Târgu-Mureș, România - Faculty of Economics and Law, volume 1, pages 1-14, December.
• Tatiana DĂNESCU & Ioan Ovidiu SPĂTĂCEAN & Roxana Maria STEJEREAN, 2021, "Red flags in financial reporting - empirical studies in the AeRO market," Acta Marisiensis. Series Oeconomica, "George Emil Palade" University of Medicine, Pharmacy, Sciences and Technology of Târgu-Mureș, România - Faculty of Economics and Law, volume 1, pages 15-28, December.
• Tatiana DĂNESCU & Radu Bogdan MATEI & Lavinia CONSTANTINESCU, 2021, "Evolutionary Benchmarks in Sustainability Reporting. Incursion from the Brundtland Report to the Sustainable Development Goals," Acta Marisiensis. Series Oeconomica, "George Emil Palade" University of Medicine, Pharmacy, Sciences and Technology of Târgu-Mureș, România - Faculty of Economics and Law, volume 2, pages 19-30, December.
• Ozili, Peterson K, 2021, "Banking sector earnings management using loan loss provisions in the Fintech era," MPRA Paper, University Library of Munich, Germany, number 105083.
• Ozili, Peterson K, 2021, "Financial reporting under economic policy uncertainty," MPRA Paper, University Library of Munich, Germany, number 105089.
• Ozili, Peterson K, 2021, "Accounting and financial reporting during a pandemic," MPRA Paper, University Library of Munich, Germany, number 105183.
• Fernandez, Flavia M, 2021, "Evolución y perspectivas del Presupuesto como herramienta de gestión y contralor. Su abordaje en la enseñanza de grado
  [Budget as a management and control tool. Evolution, perspectives, and its app," MPRA Paper, University Library of Munich, Germany, number 105292, Jan, revised Jan 2021.
• Padellini, Mauro, 2021, "Balance sheet and seniority constraints on the repayment value of claims," MPRA Paper, University Library of Munich, Germany, number 107256, Apr.
• Padellini, Mauro, 2021, "Balance sheet and seniority constraints on the repayment value of claims," MPRA Paper, University Library of Munich, Germany, number 107295, Apr.
• Ozili, Peterson Kitakogelu, 2021, "Bank earnings management using loan loss provisions: comparing the UK, France, South Africa and Egypt," MPRA Paper, University Library of Munich, Germany, number 108506.
• Ozili, Peterson Kitakogelu, 2021, "Big 4 auditors, bank earnings management and financial crisis in Africa," MPRA Paper, University Library of Munich, Germany, number 108608.
• Kakkar, Shrey, 2021, "Can Environmental, Social and Governance be successfully incorporated into reporting standards? Evaluating ESG (Environmental concerns) in the Oil and Gas indus," MPRA Paper, University Library of Munich, Germany, number 110190, Sep.
• Abdullah, Hariem, 2021, "Profitability and Leverage as Determinants of Dividend Policy: Evidence of Turkish Financial Firms," MPRA Paper, University Library of Munich, Germany, number 112134.
• Stefanova, Marina & Petrova, Vesela & Atanasov, Atanas & Nikolov, Emil & Nikol, Olya & Kambourova, Bilyana, 2021, "Инициатива За Корпоративна Прозрачност. Аналитичен Доклад България 2021
  [Corporate Transpаrеncy. Analytical report Bulgaria 2021]," MPRA Paper, University Library of Munich, Germany, number 112363.
• BOYER, Philippe, 2021, "The food euro : method and new results to analyze distribution of value in the French food chain," MPRA Paper, University Library of Munich, Germany, number 115207, Dec.
• Arrondo, Ruben & Carcaba, Ana & Gonzalez, Eduardo, 2021, "Drivers of Subjective Well-Being Under Different Economic Scenarios," MPRA Paper, University Library of Munich, Germany, number 123249, Aug.
• Adriana Galant & Dajana Cvek, 2021, "The Effect of Environmental Performance Investments on Financial Performance: Analysis of Croatian Companies," Central European Business Review, Prague University of Economics and Business, volume 2021, issue 5, pages 37-51, DOI: 10.18267/j.cebr.271.
• Ellen Naudts & Timothy Aerts & Leonard Franken & Aimo Pieterse, 2021, "Governance in systems based on distributed ledger technology (DLT): a comparative study," Working Papers, DNB, number 718, Jun.
• Li, Xitong & Zhu, Hongwei (Harry) & Zuo, Luo, 2021, "Reporting Technologies and Textual Readability: Evidence from the XBRL Mandate," HEC Research Papers Series, HEC Paris, number 1422, Apr.
• Filip, Andrei & Lobo, Gerald J. & Paugam, Luc & Stolowy, Hervé, 2021, "Disclosures About Key Value Drivers in M&A Announcement Press Releases: An Exploratory Study," HEC Research Papers Series, HEC Paris, number 1436, Feb, DOI: 10.2139/ssrn.3787426.
• Madelaine, Alexandre & Paugam, Luc & Stolowy, Hervé & Zhao, Wuyang, 2021, "Pessimistic Target Prices by Short Sellers," HEC Research Papers Series, HEC Paris, number 1445, Dec, DOI: 10.2139/ssrn.3978136.
• Kim, Jinhwan & Olbert, Marcel, 2021, "How Does Private Firm Disclosure Affect Demand for Public Firm Equity? Evidence from the Global Equity Market," Research Papers, Stanford University, Graduate School of Business, number 3957, Apr, DOI: 10.2139/ssrn.3837658.
• Kepler, John D. & Nikolaev, Valeri V. & Scott-Hearn, Nicholas, 2021, "Quality Transparency and Healthcare Competition," Research Papers, Stanford University, Graduate School of Business, number 4007, Nov.
• Md. Tahidur Rahman & Syed Zabid Hossain & Md. Anwarul Haque, 2021, "Timing, Recurrence, and Effects of Fixed Asset Revaluation: Evidence from Bangladesh," International Journal of Economics and Financial Issues, Econjournals, volume 11, issue 2, pages 67-75.
• Dirar Abdulhameed Altoum Alotaibi & Salah Mahdi Jawad Al-Kawaz & Ali Abdulhassan Abbas, 2021, "Improving Product Quality under the Application of Lean Accounting Tools within the Behavioral Approach," International Journal of Economics and Financial Issues, Econjournals, volume 11, issue 2, pages 76-87.
• Shikhil Munjal & Gurcharan Singh & Palvi Jearth, 2021, "Assessing the Consistency among Accounting Measures of Earnings Quality: A Study of Stocks Listed on National Stock Exchange 500," International Journal of Economics and Financial Issues, Econjournals, volume 11, issue 4, pages 19-26.
• Dwi Ratmono & Darsono Darsono & Selviana Selviana, 2021, "Effect of Carbon Performance, Company Characteristics and Environmental Performance on Carbon Emission Disclosure: Evidence from Indonesia," International Journal of Energy Economics and Policy, Econjournals, volume 11, issue 1, pages 101-109.
• Belal Ali Abdulraheem Ghaleb & Shaker Dahan Al-Duais & Abdulwahid Ahmed Hashed, 2021, "Audit Committee Chair s Legal Expertise and Real Activities Manipulation: Empirical Evidence from Malaysian Energy and Utilities Sectors," International Journal of Energy Economics and Policy, Econjournals, volume 11, issue 1, pages 65-73.
• Muhamad Taqi & Aam Slamet Rusydiana & Nanik Kustiningsih & Irman Firmansyah, 2021, "Environmental Accounting: A Scientometric using Biblioshiny," International Journal of Energy Economics and Policy, Econjournals, volume 11, issue 3, pages 369-380.
• Ayten Turan Kurtaran & Burhan G nay & Ahmet Kurtaran, 2021, "A Model Suggestion for Determining the Values of Firms the Energy Sector: An Application in BIST Electricity Index," International Journal of Energy Economics and Policy, Econjournals, volume 11, issue 5, pages 275-280.
• Nataliya A. Kazakova & Thi L. Doan, 2021, "Model on Stakeholder Risks Disclosure in Corporate Reporting for Oil and Gas Companies in the Republic of Vietnam," International Journal of Energy Economics and Policy, Econjournals, volume 11, issue 6, pages 206-211.
• Mohammed Almotairi, 2021, "Customer Patronage Intentions and Moderating Effect of Customer Mood on Retailscape Elements and Customer Joy: A Study of Grocery Retail Stores in Riyadh," International Review of Management and Marketing, Econjournals, volume 11, issue 2, pages 39-46.
• Lamboy-Ruiz, Melvin A. & Lien, Donald & Smith, Pamela C., 2021, "Nonprofit classification decisions in response to threshold-based charity care incentives," Advances in accounting, Elsevier, volume 53, issue C, DOI: 10.1016/j.adiac.2021.100525.
• Cianci, Anna M. & Convery, Amanda M. & Evans, Mark E. & Hughen, Linda & Werner, Edward M., 2021, "The impact of costly regulation on R&D investment levels and productivity," Advances in accounting, Elsevier, volume 53, issue C, DOI: 10.1016/j.adiac.2021.100527.
• Elsayed, Mohamed & Elshandidy, Tamer, 2021, "Internal control effectiveness, textual risk disclosure, and their usefulness: U.S. evidence," Advances in accounting, Elsevier, volume 53, issue C, DOI: 10.1016/j.adiac.2021.100531.
• Notbohm, Matthew & Valencia, Adrian, 2021, "Audit quality effects of the PCAOB's 2006 tax service restrictions," Advances in accounting, Elsevier, volume 55, issue C, DOI: 10.1016/j.adiac.2021.100562.
• Cai, Chen & Hasan, Iftekhar & Shen, Yinjie & Wang, Shuai, 2021, "Military directors, governance and firm behavior," Advances in accounting, Elsevier, volume 55, issue C, DOI: 10.1016/j.adiac.2021.100563.
• Eiler, Lisa A. & Filzen, Joshua J. & Jackson, Mark & Tama-Sweet, Isho, 2021, "Real earnings management and the properties of analysts' forecasts," Advances in accounting, Elsevier, volume 55, issue C, DOI: 10.1016/j.adiac.2021.100566.
• Van Landuyt, Ben W., 2021, "Does emphasizing management bias decrease auditors’ sensitivity to measurement imprecision?," Accounting, Organizations and Society, Elsevier, volume 88, issue C, DOI: 10.1016/j.aos.2020.101189.
• Hope, Ole-Kristian & Li, Congcong & Lin, An-Ping & Rabier, MaryJane, 2021, "Happy analysts," Accounting, Organizations and Society, Elsevier, volume 90, issue C, DOI: 10.1016/j.aos.2020.101199.
• Christensen, Brant E. & Newton, Nathan J. & Wilkins, Michael S., 2021, "How do team workloads and team staffing affect the audit? Archival evidence from U.S. audits," Accounting, Organizations and Society, Elsevier, volume 92, issue C, DOI: 10.1016/j.aos.2021.101225.
• Ding, Yibing & Zhang, Xiaojing & Liu, Ziwei, 2021, "Differences in returns to cross-border M&A in the short and long run: Evidence from Chinese listed firms," Journal of Asian Economics, Elsevier, volume 74, issue C, DOI: 10.1016/j.asieco.2021.101299.
• Fink, Josef, 2021, "A review of the Post-Earnings-Announcement Drift," Journal of Behavioral and Experimental Finance, Elsevier, volume 29, issue C, DOI: 10.1016/j.jbef.2020.100446.
• Fiset, John & Oldford, Erin & Chu, Shaner, 2021, "Market signaling capacity of written and visual charismatic leadership tactics," Journal of Behavioral and Experimental Finance, Elsevier, volume 29, issue C, DOI: 10.1016/j.jbef.2021.100465.
• Chen, Suyun & Li, Zongze & Han, Binbin & Ma, Hengyun, 2021, "Managerial ability, internal control and investment efficiency," Journal of Behavioral and Experimental Finance, Elsevier, volume 31, issue C, DOI: 10.1016/j.jbef.2021.100523.
• Brodmann, Jennifer & Hossain, Ashrafee & Masum, Abdullah Al & Singhvi, Meghna, 2021, "Chief Executive Officer power and Corporate Sexual Orientation Equality," Journal of Behavioral and Experimental Finance, Elsevier, volume 31, issue C, DOI: 10.1016/j.jbef.2021.100543.
• Jin, Justin Y. & Ma, Mary L.Z. & Song, Victor & Guo, Mengyang, 2021, "Banks’ loan charge-offs and macro-level risk," Journal of Behavioral and Experimental Finance, Elsevier, volume 32, issue C, DOI: 10.1016/j.jbef.2021.100573.
• Xin, Xianyang & Wong, Jin Boon & Hasan, Mostafa Monzur, 2021, "Stakeholder orientation and cost stickiness," Journal of Behavioral and Experimental Finance, Elsevier, volume 32, issue C, DOI: 10.1016/j.jbef.2021.100592.
• Choi, Bobae & Luo, Le, 2021, "Does the market value greenhouse gas emissions? Evidence from multi-country firm data," The British Accounting Review, Elsevier, volume 53, issue 1, DOI: 10.1016/j.bar.2020.100909.
• Griffin, Paul A. & Lont, David, H. & Pomare, Carol, 2021, "The curious case of Canadian corporate emissions valuation," The British Accounting Review, Elsevier, volume 53, issue 1, DOI: 10.1016/j.bar.2020.100922.
• Anagnostopoulou, Seraina C. & Tsekrekos, Andrianos E. & Voulgaris, Georgios, 2021, "Accounting conservatism and corporate social responsibility," The British Accounting Review, Elsevier, volume 53, issue 4, DOI: 10.1016/j.bar.2020.100942.
• Dargenidou, Christina & Jackson, Richard H.G. & Tsalavoutas, Ioannis & Tsoligkas, Fanis, 2021, "Capitalisation of R&D and the informativeness of stock prices: Pre- and post-IFRS evidence," The British Accounting Review, Elsevier, volume 53, issue 4, DOI: 10.1016/j.bar.2021.100998.
• Zaman, Rashid & Atawnah, Nader & Haseeb, Muhammad & Nadeem, Muhammad & Irfan, Saadia, 2021, "Does corporate eco-innovation affect stock price crash risk?," The British Accounting Review, Elsevier, volume 53, issue 5, DOI: 10.1016/j.bar.2021.101031.
• Kim, Robert & Kim, Sangwan, 2021, "Does revenue-expense matching play a differential role in analysts’ earnings and revenue forecasts?," The British Accounting Review, Elsevier, volume 53, issue 5, DOI: 10.1016/j.bar.2021.101033.
• Abdelsalam, Omneya & Chantziaras, Antonios & Ibrahim, Masud & Omoteso, Kamil, 2021, "The impact of religiosity on earnings quality: International evidence from the banking sector," The British Accounting Review, Elsevier, volume 53, issue 6, DOI: 10.1016/j.bar.2020.100957.
• Sualihu, Mohammed Aminu & Rankin, Michaela & Haman, Janto, 2021, "The role of equity compensation in reducing inefficient investment in labor," Journal of Corporate Finance, Elsevier, volume 66, issue C, DOI: 10.1016/j.jcorpfin.2020.101788.
• Jelic, Ranko & Zhou, Dan & Ahmad, Wasim, 2021, "Do stressed PE firms misbehave?," Journal of Corporate Finance, Elsevier, volume 66, issue C, DOI: 10.1016/j.jcorpfin.2020.101798.
• Florackis, Chris & Sainani, Sushil, 2021, "Can CFOs resist undue pressure from CEOs to manage earnings?," Journal of Corporate Finance, Elsevier, volume 67, issue C, DOI: 10.1016/j.jcorpfin.2020.101859.
• Peng, Xuan & Jia, Yibo & Chan, Kam C. & Wang, Xiongyuan, 2021, "Let us work together: The impact of customer strategic alliances on IPO underpricing and post-IPO performance," Journal of Corporate Finance, Elsevier, volume 67, issue C, DOI: 10.1016/j.jcorpfin.2021.101899.
• Rjiba, Hatem & Saadi, Samir & Boubaker, Sabri & Ding, Xiaoya (Sara), 2021, "Annual report readability and the cost of equity capital," Journal of Corporate Finance, Elsevier, volume 67, issue C, DOI: 10.1016/j.jcorpfin.2021.101902.
• Cao, Viet Nga & Pham, Anh Viet, 2021, "Behavioral spillover between firms with shared auditors: The monitoring role of capital market investors," Journal of Corporate Finance, Elsevier, volume 68, issue C, DOI: 10.1016/j.jcorpfin.2021.101914.
• Jiang, Danling & Norris, Dylan & Sun, Lin, 2021, "Weather, institutional investors and earnings news," Journal of Corporate Finance, Elsevier, volume 69, issue C, DOI: 10.1016/j.jcorpfin.2021.101990.
• Cook, Douglas O. & Kieschnick, Robert & Moussawi, Rabih, 2021, "Operating lease obligations and corporate cash management," Journal of Corporate Finance, Elsevier, volume 69, issue C, DOI: 10.1016/j.jcorpfin.2021.102008.
• Li, Fengfei & Lin, Chen & Lin, Tse-Chun, 2021, "Salient anchor and analyst recommendation downgrade," Journal of Corporate Finance, Elsevier, volume 69, issue C, DOI: 10.1016/j.jcorpfin.2021.102033.
• Kim, Min & Stice, Derrald & Stice, Han & White, Roger M., 2021, "Stop the presses! Or wait, we might need them: Firm responses to local newspaper closures and layoffs," Journal of Corporate Finance, Elsevier, volume 69, issue C, DOI: 10.1016/j.jcorpfin.2021.102035.
• Dai, Rui & Li, Ting & Zaiats, Nataliya & Zhao, Xinlei, 2021, "Do short sellers anticipate late filings?," Journal of Corporate Finance, Elsevier, volume 69, issue C, DOI: 10.1016/j.jcorpfin.2021.102045.
• Goto, Shingo & Yanase, Noriyoshi, 2021, "Pension return assumptions and shareholder-employee risk-shifting," Journal of Corporate Finance, Elsevier, volume 70, issue C, DOI: 10.1016/j.jcorpfin.2021.102047.
• Miller, Steve M. & Moussawi, Rabih & Wang, Bin & Yang, Tina, 2021, "Institutional investors and bank governance: An international analysis of bank earnings management," Journal of Corporate Finance, Elsevier, volume 70, issue C, DOI: 10.1016/j.jcorpfin.2021.102055.
• Clacher, Iain & Garcia Osma, Beatriz & Scarlat, Elvira & Shields, Karin, 2021, "Do commonalities facilitate private information channels? Evidence from common gender and insider trading," Journal of Corporate Finance, Elsevier, volume 70, issue C, DOI: 10.1016/j.jcorpfin.2021.102062.
• Chen, Xia & Jiang, Xuejun & Lu, Louise Yi & Yu, Yangxin, 2021, "Local political corruption and Firm's non-GAAP reporting," Journal of Corporate Finance, Elsevier, volume 70, issue C, DOI: 10.1016/j.jcorpfin.2021.102071.
• Haw, In-Mu & Song, Byron Y. & Tan, Weiqiang & Wang, Wenming, 2021, "Bankruptcy, overlapping directors, and bank loan pricing," Journal of Corporate Finance, Elsevier, volume 71, issue C, DOI: 10.1016/j.jcorpfin.2021.102097.
• Ni, Xiaoran & Wang, Ye & Yin, David, 2021, "Does Modern Information Technology Attenuate Managerial Information Hoarding? Evidence from the EDGAR Implementation," Journal of Corporate Finance, Elsevier, volume 71, issue C, DOI: 10.1016/j.jcorpfin.2021.102100.
• Anderson, Stephen J. & Lazicky, Christy & Zia, Bilal, 2021, "Measuring the unmeasured: Aggregating, anchoring, and adjusting to estimate small business performance," Journal of Development Economics, Elsevier, volume 151, issue C, DOI: 10.1016/j.jdeveco.2021.102655.
• Yang, Zhonghai & Lu, Yang & Tan, Wenhao, 2021, "Monetary policy tightening, accounting information comparability, and underinvestment: Evidence from China," Economic Analysis and Policy, Elsevier, volume 70, issue C, pages 123-147, DOI: 10.1016/j.eap.2021.02.005.
• Kabir, Md Nurul & Rahman, Sohanur & Rahman, Md Arifur & Anwar, Mumtaheena, 2021, "Carbon emissions and default risk: International evidence from firm-level data," Economic Modelling, Elsevier, volume 103, issue C, DOI: 10.1016/j.econmod.2021.105617.
• Fernández-Rodríguez, Elena & García-Fernández, Roberto & Martínez-Arias, Antonio, 2021, "Business and institutional determinants of Effective Tax Rate in emerging economies," Economic Modelling, Elsevier, volume 94, issue C, pages 692-702, DOI: 10.1016/j.econmod.2020.02.011.
• Leszczyłowska, Anna & Meier, Jan-Hendrik, 2021, "Do earnings stripping rules hamper investment? Evidence from CIT reforms in European countries," Economics Letters, Elsevier, volume 200, issue C, DOI: 10.1016/j.econlet.2021.109743.
• Bagchi, Sutirtha & Naughton, James P., 2021, "Public-sector pension plans and the discount rate assumption: The role of political incentives," Economics Letters, Elsevier, volume 204, issue C, DOI: 10.1016/j.econlet.2021.109914.
• El Diri, Malek & King, Timothy & Spokeviciute, Laima & Williams, Jonathan, 2021, "Hands in the cookie jar: Exploiting loan loss provisions under bank financial distress," Economics Letters, Elsevier, volume 209, issue C, DOI: 10.1016/j.econlet.2021.110098.
• Fan, Yaoyao & Jiang, Yuxiang & John, Kose & Liu, Frank Hong, 2021, "From watchdog to watchman: Do independent directors monitor a CEO of their own age?," Journal of Empirical Finance, Elsevier, volume 61, issue C, pages 206-229, DOI: 10.1016/j.jempfin.2021.01.008.
• Peng, Qiyuan & Yin, Sirui, 2021, "Does the executive labor market discipline? Labor market incentives and earnings management," Journal of Empirical Finance, Elsevier, volume 62, issue C, pages 62-86, DOI: 10.1016/j.jempfin.2021.02.003.
• Le, Ha Thi Thu & Vo, Xuan Vinh & Vo, Thi Thuc, 2021, "Accruals quality and the cost of debt: Evidence from Vietnam," International Review of Financial Analysis, Elsevier, volume 76, issue C, DOI: 10.1016/j.irfa.2021.101726.
• Devos, Erik & Huang, Jianning & Zhou, Fuzhao, 2021, "The effects of corporate name changes on firm information environment and earnings management," International Review of Financial Analysis, Elsevier, volume 77, issue C, DOI: 10.1016/j.irfa.2021.101849.
• Berrill, Jenny & Campa, Domenico & O'Hagan-Luff, Martha, 2021, "Firm diversification and earnings management strategies: European evidence," International Review of Financial Analysis, Elsevier, volume 78, issue C, DOI: 10.1016/j.irfa.2021.101955.
• Tsai, Yu Ling & Huang, Hua-Wei, 2021, "Does IFRS reduce IPO underpricing? evidence from China," Finance Research Letters, Elsevier, volume 40, issue C, DOI: 10.1016/j.frl.2020.101673.
• Do, Trung K., 2021, "Financial statement comparability and corporate debt maturity," Finance Research Letters, Elsevier, volume 40, issue C, DOI: 10.1016/j.frl.2020.101693.
• Zhang, Junru & Zhang, Zhaoyong, 2021, "CSR, Media and Stock Illiquidity: Evidence from Chinese Listed Financial Firms," Finance Research Letters, Elsevier, volume 41, issue C, DOI: 10.1016/j.frl.2020.101809.
• Lee, Sangho & Lee, Sejoong & Ryu, Ji Yeon, 2021, "Do Competent Managers Hoard Bad News? Self-regulation Theory and Korean Evidence," Finance Research Letters, Elsevier, volume 41, issue C, DOI: 10.1016/j.frl.2020.101836.
• Hoang, Khoa & Cannavan, Damien & Huang, Ronghong & Peng, Xiaowen, 2021, "Predicting stock returns with implied cost of capital: A partial least squares approach," Journal of Financial Markets, Elsevier, volume 53, issue C, DOI: 10.1016/j.finmar.2020.100576.
• Abdelsalam, Omneya & Elnahass, Marwa & Batten, Jonathan A. & Mollah, Sabur, 2021, "New insights into bank asset securitization: The impact of religiosity," Journal of Financial Stability, Elsevier, volume 54, issue C, DOI: 10.1016/j.jfs.2021.100854.
• Kim, Hyonok & Yasuda, Yukihiro, 2021, "Economic policy uncertainty and earnings management: Evidence from Japan," Journal of Financial Stability, Elsevier, volume 56, issue C, DOI: 10.1016/j.jfs.2021.100925.
• Gomez-Biscarri, Javier & López-Espinosa, Germán & Mesa-Toro, Andrés, 2021, "The risk implications of the business loan activity in credit unions," Journal of Financial Stability, Elsevier, volume 56, issue C, DOI: 10.1016/j.jfs.2021.100932.
• Kurauone, Ophias & Kong, Yusheng & Sun, Huaping & Muzamhindo, Simbarashe & Famba, Takuriramunashe & Taghizadeh-Hesary, Farhad, 2021, "The effects of International Financial Reporting Standards, auditing and legal enforcement on tax evasion: Evidence from 37 African countries," Global Finance Journal, Elsevier, volume 49, issue C, DOI: 10.1016/j.gfj.2020.100561.
• Lu, Jing & Wang, Jun, 2021, "Corporate governance, law, culture, environmental performance and CSR disclosure: A global perspective," Journal of International Financial Markets, Institutions and Money, Elsevier, volume 70, issue C, DOI: 10.1016/j.intfin.2020.101264.
• Gao, Feng & Li, Yubin & Wang, Xinjie & Zhong, Zhaodong (Ken), 2021, "Corporate social responsibility and the term structure of CDS spreads," Journal of International Financial Markets, Institutions and Money, Elsevier, volume 74, issue C, DOI: 10.1016/j.intfin.2021.101406.
• Tsalavoutas, Ioannis & Tsoligkas, Fanis, 2021, "Uncertainty avoidance and stock price informativeness of future earnings," Journal of International Financial Markets, Institutions and Money, Elsevier, volume 75, issue C, DOI: 10.1016/j.intfin.2021.101410.
• Sha, Yezhou & Qiao, Lu & Li, Suyang & Bu, Ziwen, 2021, "Political freedom and earnings management," Journal of International Financial Markets, Institutions and Money, Elsevier, volume 75, issue C, DOI: 10.1016/j.intfin.2021.101443.
• Bertrand, Jérémie & de Brebisson, Hélène & Burietz, Aurore, 2021, "Why choosing IFRS? Benefits of voluntary adoption by European private companies," International Review of Law and Economics, Elsevier, volume 65, issue C, DOI: 10.1016/j.irle.2020.105968.
• Gipper, Brandon, 2021, "The economic effects of expanded compensation disclosures," Journal of Accounting and Economics, Elsevier, volume 71, issue 1, DOI: 10.1016/j.jacceco.2020.101338.
• Leone, Andrew J. & Li, Edward Xuejun & Liu, Michelle, 2021, "On the SEC's 2010 enforcement cooperation program," Journal of Accounting and Economics, Elsevier, volume 71, issue 1, DOI: 10.1016/j.jacceco.2020.101355.
• Reiter, Nayana, 2021, "Investor communication and the benefits of cross-listing," Journal of Accounting and Economics, Elsevier, volume 71, issue 1, DOI: 10.1016/j.jacceco.2020.101356.
• Heese, Jonas & Krishnan, Ranjani & Ramasubramanian, Hari, 2021, "The Department of Justice as a gatekeeper in whistleblower-initiated corporate fraud enforcement: Drivers and consequences," Journal of Accounting and Economics, Elsevier, volume 71, issue 1, DOI: 10.1016/j.jacceco.2020.101357.
• Xue, Hao & Zheng, Ronghuo, 2021, "Word-of-mouth communication, noise-driven volatility, and public disclosure," Journal of Accounting and Economics, Elsevier, volume 71, issue 1, DOI: 10.1016/j.jacceco.2020.101363.
• Seo, Hojun, 2021, "Peer effects in corporate disclosure decisions," Journal of Accounting and Economics, Elsevier, volume 71, issue 1, DOI: 10.1016/j.jacceco.2020.101364.
• Kim, Jinhwan & Valentine, Kristen, 2021, "The innovation consequences of mandatory patent disclosures," Journal of Accounting and Economics, Elsevier, volume 71, issue 2, DOI: 10.1016/j.jacceco.2020.101381.
• Heese, Jonas & Pérez-Cavazos, Gerardo, 2021, "The effect of retaliation costs on employee whistleblowing," Journal of Accounting and Economics, Elsevier, volume 71, issue 2, DOI: 10.1016/j.jacceco.2020.101385.
• Kepler, John D., 2021, "Private communication among competitors and public disclosure," Journal of Accounting and Economics, Elsevier, volume 71, issue 2, DOI: 10.1016/j.jacceco.2021.101387.
• Dong, Yashu & Young, Danqing, 2021, "Foreign macroeconomic and industry-related information transfers around earnings announcements: Evidence from U.S.-listed non-U.S. firms," Journal of Accounting and Economics, Elsevier, volume 71, issue 2, DOI: 10.1016/j.jacceco.2021.101400.
• Kang, Jung Koo & Loumioti, Maria & Wittenberg-Moerman, Regina, 2021, "The harmonization of lending standards within banks through mandated loan-level transparency," Journal of Accounting and Economics, Elsevier, volume 72, issue 1, DOI: 10.1016/j.jacceco.2021.101386.
• Allee, Kristian D. & Do, Chuong & Sterin, Mikhail, 2021, "Product market competition, disclosure framing, and casting in earnings conference calls," Journal of Accounting and Economics, Elsevier, volume 72, issue 1, DOI: 10.1016/j.jacceco.2021.101405.
• Aobdia, Daniel & Dou, Yiwei & Kim, Jungbae, 2021, "Public audit oversight and the originate-to-distribute model," Journal of Accounting and Economics, Elsevier, volume 72, issue 1, DOI: 10.1016/j.jacceco.2021.101420.
• Beardsley, Erik L. & Robinson, John R. & Wong, Paul A., 2021, "What's my target? Individual analyst forecasts and last-chance earnings management," Journal of Accounting and Economics, Elsevier, volume 72, issue 1, DOI: 10.1016/j.jacceco.2021.101423.
• Amel-Zadeh, Amir & Barth, Mary E., 2021, "Auditor reporting to bank regulators: Effective regulation or regulatory overreach?," Journal of Accounting and Economics, Elsevier, volume 72, issue 2, DOI: 10.1016/j.jacceco.2021.101450.
• Chen, Yangyang & Hasan, Iftekhar & Saffar, Walid & Zolotoy, Leon, 2021, "Executive Equity Risk-Taking Incentives and Firms’ Choice of Debt Structure," Journal of Banking & Finance, Elsevier, volume 133, issue C, DOI: 10.1016/j.jbankfin.2021.106274.
• Xiong, Yan & Yang, Liyan, 2021, "Disclosure, competition, and learning from asset prices," Journal of Economic Theory, Elsevier, volume 197, issue C, DOI: 10.1016/j.jet.2021.105331.
• Faccio, Mara & Morck, Randall & Deniz Yavuz, M., 2021, "Business groups and the incorporation of firm-specific shocks into stock prices," Journal of Financial Economics, Elsevier, volume 139, issue 3, pages 852-871, DOI: 10.1016/j.jfineco.2020.09.005.
• Naaraayanan, S. Lakshmi & Nielsen, Kasper Meisner, 2021, "Does personal liability deter individuals from serving as independent directors?," Journal of Financial Economics, Elsevier, volume 140, issue 2, pages 621-643, DOI: 10.1016/j.jfineco.2021.01.003.
• Cao, Sean Shun & Fang, Vivian W. & (Gillian) Lei, Lijun, 2021, "Negative peer disclosure," Journal of Financial Economics, Elsevier, volume 140, issue 3, pages 815-837, DOI: 10.1016/j.jfineco.2021.02.007.
• Bischof, Jannis & Laux, Christian & Leuz, Christian, 2021, "Accounting for financial stability: Bank disclosure and loss recognition in the financial crisis," Journal of Financial Economics, Elsevier, volume 141, issue 3, pages 1188-1217, DOI: 10.1016/j.jfineco.2021.05.016.
• Azar, José & Duro, Miguel & Kadach, Igor & Ormazabal, Gaizka, 2021, "The Big Three and corporate carbon emissions around the world," Journal of Financial Economics, Elsevier, volume 142, issue 2, pages 674-696, DOI: 10.1016/j.jfineco.2021.05.007.
• Rouen, Ethan & So, Eric C. & Wang, Charles C.Y., 2021, "Core earnings: New data and evidence," Journal of Financial Economics, Elsevier, volume 142, issue 3, pages 1068-1091, DOI: 10.1016/j.jfineco.2021.04.025.
• Berg, Tobias & Reisinger, Markus & Streitz, Daniel, 2021, "Spillover effects in empirical corporate finance," Journal of Financial Economics, Elsevier, volume 142, issue 3, pages 1109-1127, DOI: 10.1016/j.jfineco.2021.04.039.
• Livdan, Dmitry & Nezlobin, Alexander, 2021, "Investment, capital stock, and replacement cost of assets when economic depreciation is non-geometric," Journal of Financial Economics, Elsevier, volume 142, issue 3, pages 1444-1469, DOI: 10.1016/j.jfineco.2021.05.021.
• Karampinis, Nikolaos I., 2021, "A cross-national analysis on the impact of enforcement on impairments of tangible assets under IFRS," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 42, issue C, DOI: 10.1016/j.intaccaudtax.2020.100358.
• Aust, Viktoria & Pelger, Christoph & Drefahl, Christian, 2021, "Exploring the relationship between valuation and stewardship uses of accounting information: Empirical evidence from German listed firms," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 42, issue C, DOI: 10.1016/j.intaccaudtax.2020.100375.
• Alhababsah, Salem & Yekini, Sina, 2021, "Audit committee and audit quality: An empirical analysis considering industry expertise, legal expertise and gender diversity," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 42, issue C, DOI: 10.1016/j.intaccaudtax.2021.100377.
• Chen, Tao, 2021, "Informed trading and earnings announcement driven disagreement in global markets," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 43, issue C, DOI: 10.1016/j.intaccaudtax.2021.100379.
• Moufty, Souad & Clark, Ephraim & Al-Najjar, Basil, 2021, "The different dimensions of sustainability and bank performance: Evidence from the EU and the USA," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 43, issue C, DOI: 10.1016/j.intaccaudtax.2021.100381.
• Al Mabsali, Yousuf Khamis & Hayward, Robert & Eliwa, Yasser, 2021, "Managerial tools used to meet or beat analyst forecasts: Evidence from the UK," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 43, issue C, DOI: 10.1016/j.intaccaudtax.2021.100383.
• Ahmed, Anwer S. & Iwasaki, Takuya, 2021, "Foreign ownership, appointment of independent directors, and firm value: Evidence from Japanese firms," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 43, issue C, DOI: 10.1016/j.intaccaudtax.2021.100401.
• Boahen, Eric O. & Mamatzakis, Emmanuel C., 2021, "What are the effects of culture and institutions on classification shifting in India?," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 44, issue C, DOI: 10.1016/j.intaccaudtax.2021.100402.
• Li, Leye & Monroe, Gary S. & Wang, Jenny Jing, 2021, "State ownership and abnormal accruals in highly-valued firms: Evidence from China," Journal of Contemporary Accounting and Economics, Elsevier, volume 17, issue 1, DOI: 10.1016/j.jcae.2020.100223.
• Hu, Jun & Wu, Huiying & Ying, Sammy Xiaoyan & Long, Wenbin, 2021, "Relative-to-rival corporate philanthropy, product market competitiveness, and stakeholders," Journal of Contemporary Accounting and Economics, Elsevier, volume 17, issue 1, DOI: 10.1016/j.jcae.2020.100237.
• Haider, Imran & Singh, Harjinder & Sultana, Nigar, 2021, "Managerial ability and accounting conservatism," Journal of Contemporary Accounting and Economics, Elsevier, volume 17, issue 1, DOI: 10.1016/j.jcae.2020.100242.
• Jutasompakorn, Pearpilai & Lim, Chu Yeong & Ranasinghe, Tharindra & Ow Yong, Kevin, 2021, "Impact of Basel III on the discretion and timeliness of Banks’ loan loss provisions," Journal of Contemporary Accounting and Economics, Elsevier, volume 17, issue 2, DOI: 10.1016/j.jcae.2021.100255.
• Goodwin, John & Routledge, James, 2021, "Determinants of the duration of the voluntary administration process: An unconditional quantile regression analysis," Journal of Contemporary Accounting and Economics, Elsevier, volume 17, issue 3, DOI: 10.1016/j.jcae.2021.100276.
• Kutubi, Shawgat S. & Ahmed, Kamran & Khan, Hayat & Garg, Mukesh, 2021, "Multiple directorships and the extent of loan loss provisions: Evidence from banks in South Asia," Journal of Contemporary Accounting and Economics, Elsevier, volume 17, issue 3, DOI: 10.1016/j.jcae.2021.100277.
• Mather, Paul & Ranasinghe, Dinithi & Unda, Luisa A., 2021, "Are gender diverse boards more cautious? The impact of board gender diversity on sentiment in earnings press releases," Journal of Contemporary Accounting and Economics, Elsevier, volume 17, issue 3, DOI: 10.1016/j.jcae.2021.100278.
• Kitagawa, Norio, 2021, "Macroeconomic uncertainty and management forecast accuracy," Journal of Contemporary Accounting and Economics, Elsevier, volume 17, issue 3, DOI: 10.1016/j.jcae.2021.100281.
• Glegg, Charmaine & Harris, Oneil & Ngo, Thanh & Susnjara, Jurica, 2021, "Having the government as a client: Does this reduce earnings management of the firm?," Journal of Government and Economics, Elsevier, volume 4, issue C, DOI: 10.1016/j.jge.2021.100022.
• Abdalla, Ahmed M. & Carabias, Jose M. & Patatoukas, Panos N., 2021, "The real-time macro content of corporate financial reports: A dynamic factor model approach," Journal of Monetary Economics, Elsevier, volume 118, issue C, pages 260-280, DOI: 10.1016/j.jmoneco.2021.01.006.
• Hsieh, Wen-liang Gideon & Lee, Chin-Shen, 2021, "Who reacts to what information in securities analyst reports? Direct evidence from the investor trade imbalance," Pacific-Basin Finance Journal, Elsevier, volume 65, issue C, DOI: 10.1016/j.pacfin.2020.101492.
• Liang, Quanxi & Li, Qiumei & Lu, Meiting & Shan, Yaowen, 2021, "Industry and geographic peer effects on corporate tax avoidance: Evidence from China," Pacific-Basin Finance Journal, Elsevier, volume 67, issue C, DOI: 10.1016/j.pacfin.2021.101545.
• Li, Tao & Ji, Yu, 2021, "Institutional ownership and insider trading profitability: Evidence from an emerging market," Pacific-Basin Finance Journal, Elsevier, volume 70, issue C, DOI: 10.1016/j.pacfin.2021.101668.
• Le Quang, Gaëtan, 2021, "“Taking Diversity Into Account”: Real effects of accounting measurement on asset allocation," The Quarterly Review of Economics and Finance, Elsevier, volume 80, issue C, pages 135-143, DOI: 10.1016/j.qref.2021.02.008.
• Das, Somnath & King, Alexander Z., 2021, "Measuring the informativeness of earnings announcements: The role of event windows," The Quarterly Review of Economics and Finance, Elsevier, volume 82, issue C, pages 350-367, DOI: 10.1016/j.qref.2021.09.006.
• Mughal, Azhar & Tao, Qizhi & Sun, Yicheng & Xiang, Xueman, 2021, "Earnings management at target firms and the acquirers’ performance," International Review of Economics & Finance, Elsevier, volume 72, issue C, pages 384-404, DOI: 10.1016/j.iref.2020.12.011.
• Xu, Qiuhua & Deng, Li & Li, Sen & Huang, Wen, 2021, "Do hometown connections affect corporate governance? Evidence from Chinese Listed Companies," International Review of Economics & Finance, Elsevier, volume 73, issue C, pages 290-302, DOI: 10.1016/j.iref.2020.12.035.
• Lee, Cheng-Few & Sung, Hao-Chang, 2021, "Product market competition and real activities manipulation: Theory and implications," International Review of Economics & Finance, Elsevier, volume 74, issue C, pages 192-205, DOI: 10.1016/j.iref.2021.01.019.
• Guo, Shijun & Yu, Xin & Faff, Robert, 2021, "Political connections and media slant," International Review of Economics & Finance, Elsevier, volume 74, issue C, pages 58-80, DOI: 10.1016/j.iref.2021.02.003.
• Cheng, Louis T.W. & Wang, Jacqueline Wenjie, 2021, "Equity ownership and corporate transparency: International evidence," International Review of Economics & Finance, Elsevier, volume 76, issue C, pages 143-165, DOI: 10.1016/j.iref.2021.03.005.
• Naaman, Christine & Magnan, Michel & Hammami, Ahmad & Yao, Li, 2021, "Credit unions vs. commercial banks, who takes more risk?," Research in International Business and Finance, Elsevier, volume 55, issue C, DOI: 10.1016/j.ribaf.2020.101340.
• Majeed, Muhammad Ansar & Yan, Chao, 2021, "Financial statement comparability, state ownership, and the cost of debt: Evidence from China," Research in International Business and Finance, Elsevier, volume 58, issue C, DOI: 10.1016/j.ribaf.2021.101497.
• Cascino, Stefano & Clatworthy, Mark A. & Osma, Beatriz Garcia & Gassen, Joachim & Imam, Shahed, 2021, "The usefulness of financial accounting information: evidence from the field," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 107569, Nov.
• Livdan, Dmitry & Nezlobin, Alexander, 2021, "Investment, capital stock, and replacement cost of assets when economic depreciation is non-geometric," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 108639, Dec.
• Anantharaman, Divya & Chuk, Elizabeth & Kamath, Saipriya, 2021, "Location, location, location! Real effects from the mandated removal of pension expected return from operating income," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 108931, Feb.
• Raghunandan, Aneesh, 2021, "Financial misconduct and employee mistreatment: evidence from wage theft," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 109863, Sep.
• Nezlobin, Alexander & Sloan, Richard G. & Giedt, Jenny Zha, 2022, "Construct validity in accruals quality research," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 112165, Sep.
• Yousuf Kamal, 2021, "Stakeholders expectations for CSR-related corporate governance disclosure: evidence from a developing country," Asian Review of Accounting, Emerald Group Publishing Limited, volume 29, issue 2, pages 97-127, January, DOI: 10.1108/ARA-04-2020-0052.
• Radwan Hussien Alkebsee & Ahsan Habib, 2021, "Media coverage and financial restatements: evidence from China," Asian Review of Accounting, Emerald Group Publishing Limited, volume 29, issue 4, pages 505-524, September, DOI: 10.1108/ARA-05-2021-0092.
• Jun Guo & Jung Yeun Kim & Sungsoo Kim & Nan Zhou, 2021, "CEO beauty and management guidance," Asian Review of Accounting, Emerald Group Publishing Limited, volume 30, issue 1, pages 152-173, December, DOI: 10.1108/ARA-09-2021-0174.
• Fang Zhao & Abhijit Barua & Jung Hoon Kim, 2021, "Consolidation of off-balance sheet entities and investment efficiency," Accounting Research Journal, Emerald Group Publishing Limited, volume 35, issue 3, pages 364-381, September, DOI: 10.1108/ARJ-09-2020-0291.
• Hanqing “Chevy” Fang & Yulin Shi & Zhenyu Wu, 2021, "Familial altruism and reputation risk: evidence from China," China Finance Review International, Emerald Group Publishing Limited, volume 11, issue 4, pages 437-448, April, DOI: 10.1108/CFRI-01-2021-0016.
• Agim Mamuti & Evlia Hysa & Francesco Caputo, 2021, "Harmonization Process of Albanian National Accounting Standards and International Accounting," Contemporary Studies in Economic and Financial Analysis, Emerald Group Publishing Limited, "Contemporary Issues in Public Sector Accounting and Auditing", DOI: 10.1108/S1569-375920200000105003.
• Öznur Arslan, 2021, "Modern Approaches, Recording Methods, and International Regulations on Public Accounting," Contemporary Studies in Economic and Financial Analysis, Emerald Group Publishing Limited, "Contemporary Issues in Public Sector Accounting and Auditing", DOI: 10.1108/S1569-375920200000105011.
• Olga Fullana & Mariano González & David Toscano, 2021, "IFRS adoption and unconditional conservatism: an accrual-based analysis," International Journal of Accounting & Information Management, Emerald Group Publishing Limited, volume 29, issue 5, pages 848-866, October, DOI: 10.1108/IJAIM-05-2021-0093.
• Jinglin Jiang & Weiwei Wang, 2021, "Individual investors' responses to mutual fund fire sales and sell-side analysts' price-correcting revisions," International Journal of Managerial Finance, Emerald Group Publishing Limited, volume 18, issue 3, pages 510-533, July, DOI: 10.1108/IJMF-01-2021-0054.
• Wanyi Chen, 2021, "Are financial derivatives tax havens? Evidence from China," International Journal of Emerging Markets, Emerald Group Publishing Limited, volume 17, issue 8, pages 1949-1972, January, DOI: 10.1108/IJOEM-06-2020-0655.
• Abdullah Bugshan & Walid Bakry & Yongqing Li, 2021, "Oil price volatility and firm profitability: an empirical analysis of Shariah-compliant and non-Shariah-compliant firms," International Journal of Emerging Markets, Emerald Group Publishing Limited, volume 18, issue 5, pages 1147-1167, June, DOI: 10.1108/IJOEM-10-2020-1288.
• Christina Juliana & Lindawati Gani & Johnny Jermias, 2021, "Performance implications of misalignment among business strategy, leadership style, organizational culture and management accounting systems," International Journal of Ethics and Systems, Emerald Group Publishing Limited, volume 37, issue 4, pages 509-525, July, DOI: 10.1108/IJOES-02-2021-0033.
• Hidayah Asfaro Saragih & Dyah Setyaningrum, 2021, "Can Re-election Strengthen the Relationship Between Local Government Spending and Financial Performance?," International Symposia in Economic Theory and Econometrics, Emerald Group Publishing Limited, "Recent Developments in Asian Economics International Symposia in Economic Theory and Econometrics", DOI: 10.1108/S1571-038620210000028005.
• Agustin Palupi, 2021, "Relationship Between Income Smoothing and Earnings Announcement," International Symposia in Economic Theory and Econometrics, Emerald Group Publishing Limited, "Environmental, Social, and Governance Perspectives on Economic Development in Asia", DOI: 10.1108/S1571-03862021000029A026.
• Philipp Ottenstein & Saskia Erben & Sébastien Jost & Carl William Weuster & Henning Zülch, 2021, "From voluntarism to regulation: effects of Directive 2014/95/EU on sustainability reporting in the EU," Journal of Applied Accounting Research, Emerald Group Publishing Limited, volume 23, issue 1, pages 55-98, July, DOI: 10.1108/JAAR-03-2021-0075.
• Simona Fiandrino & Melchior Gromis di Trana & Alberto Tonelli & Antonella Lucchese, 2021, "The multi-faceted dimensions for the disclosure quality of non-financial information in revising directive 2014/95/EU," Journal of Applied Accounting Research, Emerald Group Publishing Limited, volume 23, issue 1, pages 274-300, July, DOI: 10.1108/JAAR-04-2021-0118.
• Ricardo Malagueño & Jacobo Gomez-Conde & Yannick de Harlez & Olaf Hoffmann, 2021, "Controller involvement in a project management setting: effects on project functions and performance," Journal of Applied Accounting Research, Emerald Group Publishing Limited, volume 22, issue 2, pages 334-364, January, DOI: 10.1108/JAAR-07-2020-0129.
• Abdulbaset Ab Klish & Moade Fawzi Shaker Shubita & Junjie Wu, 2021, "IFRS adoption and financial reporting quality in the MENA region," Journal of Applied Accounting Research, Emerald Group Publishing Limited, volume 23, issue 3, pages 570-603, October, DOI: 10.1108/JAAR-08-2020-0155.
• T.G. Saji, 2021, "Asymmetric financial reporting quality and firm size: conditional evidence from an emerging market," Journal of Applied Accounting Research, Emerald Group Publishing Limited, volume 23, issue 5, pages 977-1004, December, DOI: 10.1108/JAAR-10-2021-0264.
• Walaa Wahid ElKelish, 2021, "The International Financial Reporting Standards 9 financial instruments, information quality and stock returns in the modern technology era," Journal of Applied Accounting Research, Emerald Group Publishing Limited, volume 22, issue 3, pages 465-483, January, DOI: 10.1108/JAAR-12-2019-0164.
• Dau Thi Kim Thoa & Vo Van Nhi, 2021, "Improving the quality of the financial accounting information through strengthening of the financial autonomy at public organizations," Journal of Asian Business and Economic Studies, Emerald Group Publishing Limited, volume 29, issue 1, pages 66-82, April, DOI: 10.1108/JABES-06-2020-0059.