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

• Rahmat Novari & Yusnaini & Luk Luk Fuadah, 2021, "The Impact of Tax Incentives, Political Costs, Litigation Risk and Equity Valuation on Accounting Conservatism," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 39-45, December, DOI: 10.33146/2307-9878-2021-4(94)-39-45.
• Sri Pujiningsih, 2021, "Exploration of University Sustainability Report Indicators: Evidence from Indonesia," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 46-54, December, DOI: 10.33146/2307-9878-2021-4(94)-46-54.
• Achmad Farid Dedyansyah & Sri Pujiningsih & Satia Nur Maharani, 2021, "The Impact of IFRS Adoption on the Quality of Accounting Information: Systematic Literature Review," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 5-15, December, DOI: 10.33146/2307-9878-2021-4(94)-5-15.
• Fengyun Wu, 2021, "The Differential Impact Of Private And Public Debt On Accounting Conservatism," Accounting & Taxation, The Institute for Business and Finance Research, volume 13, issue 1, pages 109-119.
• Elizabeth Johnson & Matthew Petersen & Joshua Sloan & Adrian Valencia, 2021, "The Interest, Knowledge, And Usage Of Artificial Intelligence In Accounting: Evidence From Accounting Professionals," Accounting & Taxation, The Institute for Business and Finance Research, volume 13, issue 1, pages 45-58.
• Susanne Leitner-Hanetseder & Josef Arminger & Christa Hangl, 2021, "Impact Of Software Expenses On Financial Statements And Capital Ratios In The Financial Sector Empirical: Evidence From Germany And Austria," Accounting & Taxation, The Institute for Business and Finance Research, volume 13, issue 1, pages 97-108.
• Susanne Leitner-Hanetseder & Christoph Eisl & Carina Knoll & Othmar M. Lehner, 2021, "Need For Advanced It Skills For Accountants €“ What Does Accounting Education Literature Tell Us?," Business Education and Accreditation, The Institute for Business and Finance Research, volume 13, issue 1, pages 57-69.
• Yahn-Shir Chen & Yi-Fang Yang & I-Ching Huang, 2021, "Effects Of Increased Competition On Smallsized Auditors In Taiwan: Fight Or Flight?," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, volume 15, issue 1, pages 1-17.
• Mirjana Hladika & Danimir Gulin & Ivana Bernat, 2021, "Revaluation as a Model of Subsequent Measurement of Property, Plant, and Equipment – Case of Croatia," Croatian Economic Survey, The Institute of Economics, Zagreb, volume 23, issue 1, pages 63-95, June.
• Sevala Isakovic-Kaplan & Lejla Demirovic & Mahir Proho, 2021, "Benford’s Law in Forensic Analysis of Income Statements of Economic Entities in Bosnia and Herzegovina," Croatian Economic Survey, The Institute of Economics, Zagreb, volume 23, issue 1, pages 31-61, June.
• Elena Alina OLARU (COLBEA), 2021, "Information platform - solution of digitalization of the public accounting system," Romanian Journal of Economics, Institute of National Economy, volume 53, issue 2(62), pages 108-122, December.
• Andrijana Rogosic, 2021, "Public sector cost accounting and information usefulness in decision-making," Public Sector Economics, Institute of Public Finance, volume 45, issue 2, pages 209-227, DOI: 10.3326/pse.45.2.2.
• Hulya Kesici Caliskan & Ayse Atilgan Saridogan, 2021, "An Empirical Analysis for the Effects of Accounting and Auditing Standards and Corporate Governance on Macroeconomic Stability," Journal of Economic Policy Researches, Istanbul University, Faculty of Economics, volume 8, issue 2, pages 101-114, July, DOI: 10.26650/JEPR880830.
• Nizar Mohammad Alsharari (ed.), 2021, "Accounting and Finance Innovations," Books, IntechOpen, number 7129, ISBN: ARRAY(0x7cc719f8), June, DOI: 10.5772/intechopen.95115.
• Dina El Mahdy, 2021, "The Economic Effect of Bitcoin Halving Events on the U.S. Capital Market," Chapters, IntechOpen, in: Nizar Mohammad Alsharari, "Accounting and Finance Innovations", DOI: 10.5772/intechopen.96791.
• Phan Anh Tu & Le Khuong Ninh & Do Thuy Huong, 2021, "Internationalization and Turkish Manufacturing Firm Performance - Does Managerial Personality Matter?," Chapters, IntechOpen, in: Nizar Mohammad Alsharari, "Accounting and Finance Innovations", DOI: 10.5772/intechopen.97432.
• Sezer Bozkus Kahyaoglu & Tamer Aksoy, 2021, "Survey on Blockchain Based Accounting and Finance Algorithms Using Bibliometric Approach," Chapters, IntechOpen, in: Nizar Mohammad Alsharari, "Accounting and Finance Innovations", DOI: 10.5772/intechopen.98207.
• Rim Khemiri, 2021, "Knowledge and Skills Required in Accounting Education: A Comparative Study," Chapters, IntechOpen, in: Nizar Mohammad Alsharari, "Accounting and Finance Innovations", DOI: 10.5772/intechopen.97485.
• Hardo Holpus & Ahmad Alqatan & Muhammad Arslan, 2021, "Investigating the Viability of Applying a Lower Bound Risk Metric for Altman's z-Score," Chapters, IntechOpen, in: Nizar Mohammad Alsharari, "Accounting and Finance Innovations", DOI: 10.5772/intechopen.97433.
• Sunita Dasman, 2021, "Analysis of Return and Risk of Cryptocurrency Bitcoin Asset as Investment Instrument," Chapters, IntechOpen, in: Nizar Mohammad Alsharari, "Accounting and Finance Innovations", DOI: 10.5772/intechopen.99910.
• Rui Jorge Rodrigues Silva & Maria do Ceu Gaspar Alves & Maria Margarida Mendes Rodrigues, 2021, "What Was Published in Accounting Education Journals about Accounting Teaching?," Chapters, IntechOpen, in: Nizar Mohammad Alsharari, "Accounting and Finance Innovations", DOI: 10.5772/intechopen.97463.
• Orla Feeney, 2021, "Accounting in a Social Context," Chapters, IntechOpen, in: Nizar Mohammad Alsharari, "Accounting and Finance Innovations", DOI: 10.5772/intechopen.99911.
• Nizar Mohammad Alsharari, 2021, "Management Accounting Practices and E-Business Model in the US Walmart Corporation," Chapters, IntechOpen, in: Nizar Mohammad Alsharari, "Accounting and Finance Innovations", DOI: 10.5772/intechopen.100630.
• rafathunnisa Syeda, 2021, "Impact of Working Capital Management on Profitability: A Case Study of Trading Companies," Chapters, IntechOpen, in: Nizar Mohammad Alsharari, "Accounting and Finance Innovations", DOI: 10.5772/intechopen.99912.
• Sumiyana Sumiyana & Hendrian Hendrian & Ruslan Effendi & Krisnhoe Fitrijati & Sriwidharmanely Sriwidharmanely, 2021, "Accounting Quality and Its Challenges in 21 st Century," Chapters, IntechOpen, in: Nizar Mohammad Alsharari, "Accounting and Finance Innovations", DOI: 10.5772/intechopen.100398.
• Zahra AL Nasser, 2021, "The Effect of Internal Corporate Governance of the Firm's Performance and Firm Value in Five GCC Countries," Chapters, IntechOpen, in: Nizar Mohammad Alsharari, "Accounting and Finance Innovations", DOI: 10.5772/intechopen.99909.
• Herbert Nold & Lukas Michel, 2021, "Organizational Culture: A Systems Approach," Chapters, IntechOpen, in: Nizar Mohammad Alsharari, "Accounting and Finance Innovations", DOI: 10.5772/intechopen.97466.
• Sule Ishola Omotosho, 2021, "Informality and Entrepreneurship in Developing Economy: Case for Entrepreneurial Financing," Chapters, IntechOpen, in: Nizar Mohammad Alsharari, "Accounting and Finance Innovations", DOI: 10.5772/intechopen.99913.
• Ishay Wolf & Smadar Levi, 2021, "Funded Pension Schemes in Aging Societies: A Pure Economic Argument?," Chapters, IntechOpen, in: Nizar Mohammad Alsharari, "Accounting and Finance Innovations", DOI: 10.5772/intechopen.101042.
• Garvan Whelan & Paul Hanly & Vincent O’Connell & Oldřich Ludwig Dittrich & Naser Abu Ghazalah, 2021, "Impact on Firm Liquidity Arising from Outsourcing Decisions as Evidenced by Off-Balance-Sheet Disclosures," International Advances in Economic Research, Springer;International Atlantic Economic Society, volume 27, issue 1, pages 17-27, February, DOI: 10.1007/s11294-021-09814-7.
• Liis Tetsov & Natalie Gurvitš-Suits & Jiří Strouhal, 2021, "Job Satisfaction of Estonian Professional Accountants," International Advances in Economic Research, Springer;International Atlantic Economic Society, volume 27, issue 1, pages 79-81, February, DOI: 10.1007/s11294-021-09819-2.
• Jiří Dokulil & Boris Popesko & Kateřina Kadalová, 2021, "Impact of Non-financial Performance Indicators on Planning Process Efficiency," International Advances in Economic Research, Springer;International Atlantic Economic Society, volume 27, issue 4, pages 329-331, November, DOI: 10.1007/s11294-022-09836-9.
• Abdullah Alsaadi, 2021, "Can Inclusion in Religious Index Membership Mitigate Earnings Management?," Journal of Business Ethics, Springer, volume 169, issue 2, pages 333-354, March, DOI: 10.1007/s10551-019-04280-y.
• Inga Hardeck & J. William Harden & David R. Upton, 2021, "Consumer Reactions to Tax Avoidance: Evidence from the United States and Germany," Journal of Business Ethics, Springer, volume 170, issue 1, pages 75-96, April, DOI: 10.1007/s10551-019-04292-8.
• Joseph F. Brazel & Lorenzo Lucianetti & Tammie J. Schaefer, 2021, "Reporting Concerns About Earnings Quality: An Examination of Corporate Managers," Journal of Business Ethics, Springer, volume 171, issue 3, pages 435-457, July, DOI: 10.1007/s10551-020-04436-1.
• Xi Fu & Xiaoxi Wu & Zhifang Zhang, 2021, "The Information Role of Earnings Conference Call Tone: Evidence from Stock Price Crash Risk," Journal of Business Ethics, Springer, volume 173, issue 3, pages 643-660, October, DOI: 10.1007/s10551-019-04326-1.
• Yanmin Gao & Alfred Wagenhofer, 2021, "Board monitoring efficiency and the value of conservative accounting," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), volume 25, issue 2, pages 321-345, June, DOI: 10.1007/s10997-020-09524-y.
• Esther Pittroff, 2021, "The legitimacy of global accounting rules: a note on the challenges from path-dependence theory," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), volume 25, issue 2, pages 379-396, June, DOI: 10.1007/s10997-020-09546-6.
• Wulung Li & Ramachandran Natarajan & Yan Zhao & Kenneth Zheng, 2021, "The effect of management control mechanisms through risk-taking incentives on asymmetric cost behavior," Review of Quantitative Finance and Accounting, Springer, volume 56, issue 1, pages 219-243, January, DOI: 10.1007/s11156-020-00891-z.
• Emre Kilic & Gerald Lobo & Tharindra Ranasinghe & Lin Yi, 2021, "Strategic usefulness of ignorance: evidence from income smoothing via retained interest of securitized loans," Review of Quantitative Finance and Accounting, Springer, volume 56, issue 1, pages 245-272, January, DOI: 10.1007/s11156-020-00892-y.
• Nancy L. Harp & Kevin H. Kim & Derek K. Oler, 2021, "A bold move or biting off more than they can chew: examining the performance of small acquirers," Review of Quantitative Finance and Accounting, Springer, volume 56, issue 2, pages 393-422, February, DOI: 10.1007/s11156-020-00893-x.
• Songsheng Chen & Jun Guo & Qingqing Liu & Xiaoxiao Tong, 2021, "The impact of XBRL on real earnings management: unexpected consequences of the XBRL implementation in China," Review of Quantitative Finance and Accounting, Springer, volume 56, issue 2, pages 479-504, February, DOI: 10.1007/s11156-020-00900-1.
• Vitor Azevedo & Patrick Bielstein & Manuel Gerhart, 2021, "Earnings forecasts: the case for combining analysts’ estimates with a cross-sectional model," Review of Quantitative Finance and Accounting, Springer, volume 56, issue 2, pages 545-579, February, DOI: 10.1007/s11156-020-00902-z.
• Daniel Aobdia & Luminita Enache & Anup Srivastava, 2021, "Changes in Big N auditors’ client selection and retention strategies over time," Review of Quantitative Finance and Accounting, Springer, volume 56, issue 2, pages 715-754, February, DOI: 10.1007/s11156-020-00907-8.
• Jiang Cheng & J. David Cummins & Tzuting Lin, 2021, "Earnings management surrounding forced CEO turnover: evidence from the U.S. property-casualty insurance industry," Review of Quantitative Finance and Accounting, Springer, volume 56, issue 3, pages 819-847, April, DOI: 10.1007/s11156-020-00910-z.
• Peter M. Johnson & Thomas J. Lopez & Trevor L. Sorensen, 2021, "Did SFAS 141/142 improve the market’s understanding of net assets, goodwill, or other intangible assets?," Review of Quantitative Finance and Accounting, Springer, volume 56, issue 3, pages 891-915, April, DOI: 10.1007/s11156-020-00912-x.
• Tri Tri Nguyen & Chau Minh Duong & Sunitha Narendran, 2021, "CEO profile and earnings quality," Review of Quantitative Finance and Accounting, Springer, volume 56, issue 3, pages 987-1025, April, DOI: 10.1007/s11156-020-00916-7.
• Jing Wang & Wei Li & Arno Forst, 2021, "Product market competition, stock price informativeness, and IFRS adoption: evidence from Europe," Review of Quantitative Finance and Accounting, Springer, volume 56, issue 4, pages 1537-1559, May, DOI: 10.1007/s11156-020-00933-6.
• Guanming He & Helen Mengbing Ren & Richard Taffler, 2021, "Do corporate insiders trade on future stock price crash risk?," Review of Quantitative Finance and Accounting, Springer, volume 56, issue 4, pages 1561-1591, May, DOI: 10.1007/s11156-020-00936-3.
• D. G. DeBoskey & Yutao Li & Gerald J. Lobo & Yan Luo, 2021, "Corporate political transparency and the cost of debt," Review of Quantitative Finance and Accounting, Springer, volume 57, issue 1, pages 111-145, July, DOI: 10.1007/s11156-020-00941-6.
• Yashu Dong & Danqing Young & Yinglei Zhang, 2021, "Familiarity bias and earnings-based equity valuation," Review of Quantitative Finance and Accounting, Springer, volume 57, issue 2, pages 795-818, August, DOI: 10.1007/s11156-020-00949-y.
• K. C. Kenneth Chu & W. H. Sophia Zhai, 2021, "Distress risk puzzle and analyst forecast optimism," Review of Quantitative Finance and Accounting, Springer, volume 57, issue 2, pages 429-460, August, DOI: 10.1007/s11156-020-00950-5.
• Yin Liu & Huiqi Gan & Khondkar Karim, 2021, "The effectiveness of chief financial officer board membership in improving corporate investment efficiency," Review of Quantitative Finance and Accounting, Springer, volume 57, issue 2, pages 487-521, August, DOI: 10.1007/s11156-020-00953-2.
• Brooke Beyer & Binod Guragai & Eric T. Rapley, 2021, "Discontinued operations and analyst forecast accuracy," Review of Quantitative Finance and Accounting, Springer, volume 57, issue 2, pages 595-627, August, DOI: 10.1007/s11156-021-00956-7.
• Rani Hoitash & Udi Hoitash & Ari Yezegel, 2021, "Can sell-side analysts’ experience, expertise and qualifications help mitigate the adverse effects of accounting reporting complexity?," Review of Quantitative Finance and Accounting, Springer, volume 57, issue 3, pages 859-897, October, DOI: 10.1007/s11156-021-00963-8.
• Prodosh Simlai, 2021, "Accrual mispricing, value-at-risk, and expected stock returns," Review of Quantitative Finance and Accounting, Springer, volume 57, issue 4, pages 1487-1517, November, DOI: 10.1007/s11156-021-00985-2.
• Mohammed Muneerali Thottoli, 2021, "Practical knowledge in preparing financial statements and ICT-enabled financial plans: An empirical study among entrepreneurial students in Oman," International Entrepreneurship Review, Centre for Strategic and International Entrepreneurship at the Cracow University of Economics., volume 7, issue 1, pages 21-31.
• Inten Meutia & Rochmawati Daud, 2021, "The meaning of financial accountability in Islamic boarding schools: The case of Indonesia," International Entrepreneurship Review, Centre for Strategic and International Entrepreneurship at the Cracow University of Economics., volume 7, issue 2, pages 31-41.
• Mariusz Andrzejewski & Patryk Dunal, 2021, "Artificial intelligence in the curricula of postgraduate studies in financial management: Survey results," International Entrepreneurship Review, Centre for Strategic and International Entrepreneurship at the Cracow University of Economics., volume 7, issue 4, pages 89-93.
• Juhász, Péter & Boda, György & Stocker, Miklós & Matyusz, Zsolt, 2021, "A fenntartható gazdasági növekedés és a tudástőke
  [Sustainable economic growth and knowledge capital]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), volume 0, issue S11, pages 2-35, DOI: 10.18414/KSZ.2021.k.2.
• Christian Kuster & Ana M. Golpe Cervelo, 2021, "Uso de los modelos de costeo en la toma de decisiones: evidencia empírica en evaluaciones diagnósticas aplicadas en cursos de grado, posgrado y empresariales en Uruguay, Brasil y Colombia," Proyecciones, IIEC, Univeridad Nacional de La Plata., Instituto de Investigaciones y Estudios Contables, Facultad de Ciencias Económicas, Universidad Nacional de La Plata, issue 15, pages 1-16, January-D, DOI: https://doi.org/10.24215/26185474e0.
• Hugo Ricardo Arreghini, 2021, "La investigación en lo social. El rol de la contabilidad," Proyecciones, IIEC, Univeridad Nacional de La Plata., Instituto de Investigaciones y Estudios Contables, Facultad de Ciencias Económicas, Universidad Nacional de La Plata, issue 15, pages 53-65, January-D, DOI: https://doi.org/10.24215/26185474e0.
• Xu Jiang, 2021, "Are Interim Performance Evaluations Optimal when the Evaluations are Subject to Manipulation?," Journal of Institutional and Theoretical Economics (JITE), Mohr Siebeck, Tübingen, volume 177, issue 3, pages 239-260, DOI: 10.1628/jite-2021-0006.
• Lian Kee Phua & Char-Lee Lok & Yong Xia Chua & Tan-Chin Lim, 2021, "Earnings Volatility, the Use of Financial Derivatives and Earnings Management: Evidence from an Emerging Market," Malaysian Journal of Economic Studies, Faculty of Business and Economics, University of Malaya & Malaysian Economic Association, volume 58, issue 1, pages 1-20, June, DOI: 10.22452/MJES.vol58no1.1.
• Gabor Szigel, 2021, "Procyclical Effects of IFRS 9 - Illustrated by a Simulation on the Hungarian Banking System," Financial and Economic Review, Magyar Nemzeti Bank (Central Bank of Hungary), volume 20, issue 2, pages 60-90.
• Sean Cao & Wei Jiang & Junbo L. Wang & Baozhong Yang, 2021, "From Man vs. Machine to Man + Machine: The Art and AI of Stock Analyses," NBER Working Papers, National Bureau of Economic Research, Inc, number 28800, May.
• Lavender Yang & Nicholas Z. Muller & Pierre Jinghong Liang, 2021, "The Real Effects of Mandatory CSR Disclosure on Emissions: Evidence from the Greenhouse Gas Reporting Program," NBER Working Papers, National Bureau of Economic Research, Inc, number 28984, Jul.
• John M. Barrios, 2021, "Occupational Licensing and Accountant Quality: Evidence from the 150-Hour Rule," NBER Working Papers, National Bureau of Economic Research, Inc, number 29318, Oct.
• Anna Hevchuk & Liudmyla Shevchuk, 2021, "Development of information supplement of reporting forms as an effective way of business management," Technology audit and production reserves, Socionet;Technology audit and production reserves, volume 5, issue 4(61), pages 6-14.
• Pavlo Hlasov, 2021, "Improvement of the mechanism of management accounting of enterprise expenses in the conditions of clusterization," Technology audit and production reserves, Socionet;Technology audit and production reserves, volume 3, issue 4(59), pages 6-11.
• Kirstin Becker & Jannis Bischof & Holger Daske, 2021, "IFRS: Markets, Practice, and Politics," Foundations and Trends(R) in Accounting, now publishers, volume 15, issue 1-2, pages 1-262, July, DOI: 10.1561/1400000055.
• Stephen A. Zeff, 2021, "Evolution of U.S. Regulation and the Standard-Setting Process for Financial Reporting: 1930s to the Present," Foundations and Trends(R) in Accounting, now publishers, volume 15, issue 3, pages 263-372, September, DOI: 10.1561/1400000067.
• Nallareddy, Suresh & Pozen, Robert & Rajgopal, Shivaram, 2021, "Consequences of More Frequent Reporting: The U.K. Experience," Journal of Law, Finance, and Accounting, now publishers, volume 6, issue 1, pages 51-88, May, DOI: 10.1561/108.00000051.
• Jonathan Black & Mattias Nilsson & Roberto Pinheiro & Maximiliano da Silva, 2021, "Information Production and the Duration of Accounting Fraud," Journal of Law, Finance, and Accounting, now publishers, volume 6, issue 2, pages 263-314, November, DOI: 10.1561/108.00000054.
• Borislav Boyanov, 2021, "Categorization of the Undertakings as a Postulate for Financial Reporting Tailored to the Needs of Users," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 165-205, February.
• Maia Natchkova, 2021, "Specific Features of the Independent Financial Audit of the Transport Companies’ Financial Statements," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 3, pages 247-263, July.
• Laura Barna & Bogdan Ionescu, 2021, "The Impact Of Accounting Information Systems On Understanding Business Processes," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 164-170, July.
• Margareta Făgădar (Ghişa) & Claudiu – Florin Deac, 2021, "Trends In The Presentation Of Budget Information In Romanian Financial Statements," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 212-219, July.
• Hakeem Hammood Flayyih & Aws Saeed Mirdan & Abderrazek Hassan Elkhaldi, 2021, "Critical Success Factors Of Strategic Accounting Information System And It'S Relation With Strategic Decisions Effectiveness," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 227-234, July.
• Saleh JAWARNEH, 2021, "The Difference Between Ifrs And Us Gaap In Financial Statement Presentation," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 30, issue 2, pages 309-317, December.
• Lucia Alessi & Brunella Bruno & Elena Carletti & Katja Neugebauer & Isabella Wolfskeil, 2021, "Cover your assets: non-performing loans and coverage ratios in Europe
  [Bias-corrected matching estimators for average treatment effects]," Economic Policy, CEPR, CESifo, Sciences Po;CES;MSH, volume 36, issue 108, pages 685-733.
• Lucia Alessi & Brunella Bruno & Elena Carletti & Katja Neugebauer & Isabella Wolfskeil, 2021, "Erratum to: Cover your assets: non-performing loans and coverage ratios in Europe," Economic Policy, CEPR, CESifo, Sciences Po;CES;MSH, volume 36, issue 108, pages 775-775.
• Mehran Azimi & Anup Agrawal, 2021, "Is Positive Sentiment in Corporate Annual Reports Informative? Evidence from Deep Learning
  [Cash holdings and credit risk]," The Review of Asset Pricing Studies, Society for Financial Studies, volume 11, issue 4, pages 762-805.
• Ghada M Ismail & Fariz Huseynov & Pankaj K Jain & Thomas H McInish, 2021, "Brand Equity, Earnings Management, and Financial Reporting Irregularities
  [Measuring brand equity across products and markets]," The Review of Corporate Finance Studies, Society for Financial Studies, volume 10, issue 2, pages 402-435.
• Kewei Hou & Haitao Mo & Chen Xue & Lu Zhang, 2021, "An Augmented q-Factor Model with Expected Growth
  [Abnormal returns to a fundamental analysis strategy]," Review of Finance, European Finance Association, volume 25, issue 1, pages 1-41.
• Andrew Bird & Stephen A Karolyi & Thomas G Ruchti & Phong Truong, 2021, "More is Less: Publicizing Information and Market Feedback
  [Illiquidity and stock returns: cross-section and time-series effects]," Review of Finance, European Finance Association, volume 25, issue 3, pages 745-775.
• Yadav Gopalan & Ankit Kalda & Asaf Manela, 2021, "Hub-and-Spoke Regulation and Bank Leverage
  [Inconsistent regulators: evidence from banking]," Review of Finance, European Finance Association, volume 25, issue 5, pages 1499-1545.
• Charles M C Lee & Eric C So & Charles C Y Wang & Wei Jiang, 2021, "Evaluating Firm-Level Expected-Return Proxies: Implications for Estimating Treatment Effects
  [The cross-section of volatility and expected returns]," The Review of Financial Studies, Society for Financial Studies, volume 34, issue 4, pages 1907-1951.
• Marius Boita & Luminita Paiusan & Eduard Ajtay, 2021, "Underevaluation of the Taxable Base as a Result of Policies Aggressive Accountants Source Generator of Tax Fraud," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 697-702, August.
• Nina Adriana Buica & Marioara Avram & Magdalena Mihai, 2021, "Financial Audit Procedures Employed in Sustainability Assurance," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 703-709, August.
• Cristian Cenar & Iuliana Cenar, 2021, "Microaccounting and Macroaccounting: Characteristics and Interferences," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 710-718, August.
• Cristian Cenar & Iuliana Cenar, 2021, "Economic Pictures, the Tools for a Macroeconomic Analysis," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 719-728, August.
• Margareta Fagadar (Ghisa) & Claudiu – Florin Deac & Alexandru -Teodor Coracioni, 2021, "Increasing Public Administrative Responsibility by Modernizing the IT System for Reporting the Financial Statements of Public Institutions," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 741-749, August.
• Cristina Elena Georgescu, 2021, "Considerations About the Application of Accrual Accounting on the Public Sector in Romania," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 750-756, August.
• Teodor Hada & Ionela Cornelia Cioca, 2021, "Fiscal and Accounting Aspects Regarding the Gambling," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 757-765, August.
• Teodor Hada & Iulia Cristina Iuga & Dorin Wainberg, 2021, "Aspects Regarding the Registration in Accounting of Some Active Support Measures for Employees and Employers in Romania During 2020," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 766-771, August.
• Roxana-Aurelia Mart & Bogdan-Dumitru Cosofret, 2021, "Economic Theories that Explain the Emergence of Tax Evasion," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 782-790, August.
• Traian Cristin Nicolae, 2021, "Considerations on the Application of Information Technology Tools in Building the Accounting of Entities," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 791-797, August.
• Traian Cristin Nicolae, 2021, "Current Issues Regarding the Recording in Accounting of the Financial Instruments for Financing the Activity of the Entities," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 798-806, August.
• Traian Cristin Nicolae, 2021, "Considerations Regarding the Use of Information Technology in the Creation of Current Models of Entities' Accounting," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 1088-1094, December.
• Andreea-Cristina Savu & Lucian Badalau, 2021, "The Role of Accounting in Conducting Judicial Accounting Expertises and their Evolution in the Digital Era," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 1131-1137, December.
• Andreea-Cristina Savu, 2021, "Financial Audit from Robotization to Digitization," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 1138-1144, December.
• Mihai-Florentin Herciu, 2021, "Regulations Regarding Nonfinancial Reporting and Socially Responsible Behavior," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 286-294, December.
• Mihai-Florentin Herciu, 2021, "The Evolution of Corporate Social Responsibility and the Impact on the Organizations," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 295-303, December.
• Solomia Andres, 2021, "Managerial Challenges and the Impact of the Pandemic at the Level of a Corporate Governance Enterprise," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 562-569, December.
• Maria Petronela Aron, 2021, "Performance Measurement and Characterization of Financial Indicators of Agricultural Companies in Romania," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 928-934, December.
• Nicoleta Asalos & Bianca Zota & Luminita Iona Stefanica, 2021, "Uncertainty, Risks, and Challenges in the Accounting Profession during the COVID-19 Pandemic," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 935-939, December.
• Marius Boita & Luminita Paiusan & Adina Maria Motica, 2021, "Financial Impact Accounting in Determining the Fiscal Result," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 940-944, December.
• Leliana Diana Bolcu & Mihaela-Raluca Boharu (Mircea), 2021, "The Impact of Information Technologies on the Activity of Accountants," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 945-952, December.
• Maria Alina Caratas & Elena Cerasela Spătariu & Gabriela Gheorghiu, 2021, "The Influence of Culture on Accounting Disclosure among Islamic Countries," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 95-100, December.
• Leliana Diana Bolcu & Mihaela-Raluca Boharu (Mircea), 2021, "Outsourcing of the Accounting and Financial Function," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 953-961, December.
• Vidal García, Raúl & Ribal Sanchis, Javier & Blasco Ruiz, Ana, 2021, "Stock market multiples in the valuation of unlisted agrifood companies. || Múltiplos de mercado en la valoración de empresas agroalimentarias no cotizadas," Revista de Métodos Cuantitativos para la Economía y la Empresa = Journal of Quantitative Methods for Economics and Business Administration, Universidad Pablo de Olavide, Department of Quantitative Methods for Economics and Business Administration, volume 31, issue 1, pages 198-225, June, DOI: https://doi.org/10.46661/revmetodos.
• Salehi, Mahdi & Mokhtarzadeh, Mahdi & Adibian, Mohammad Sadegh, 2021, "The Effect of Audit Committee Characteristics and Auditor Changes on Financial Restatement in Iran. || El efecto de las características del comité de auditoría y los cambios de auditor en el restablecimiento financiero en Irán," Revista de Métodos Cuantitativos para la Economía y la Empresa = Journal of Quantitative Methods for Economics and Business Administration, Universidad Pablo de Olavide, Department of Quantitative Methods for Economics and Business Administration, volume 31, issue 1, pages 397-416, June, DOI: https://doi.org/10.46661/revmetodos.
• Somoza, Antonio, 2021, "The influence of the vulnerability of sectors on their survival and probability of insolvency: the case of small and medium entities in Spain || La influencia de la vulnerabilidad de los sectores en su supervivencia y probabilidad de insolvencia: el ," Revista de Métodos Cuantitativos para la Economía y la Empresa = Journal of Quantitative Methods for Economics and Business Administration, Universidad Pablo de Olavide, Department of Quantitative Methods for Economics and Business Administration, volume 32, issue 1, pages 148-174, December, DOI: https://doi.org/10.46661/revmetodos.
• Hideaki Sakawa & Naoki Watanabel, 2021, "Earnings quality and internal control in bank-dominated corporate governance," Asian Business & Management, Palgrave Macmillan, volume 20, issue 2, pages 188-220, April, DOI: 10.1057/s41291-019-00100-3.
• Manish Bansal & Asgar Ali, 2021, "Differential impact of earnings management on the accrual anomaly," Journal of Asset Management, Palgrave Macmillan, volume 22, issue 7, pages 559-572, December, DOI: 10.1057/s41260-021-00243-z.
• Zixin Zhang & Teck Lee Yap & Jiyoung Park, 2021, "Does voluntary CSR disclosure and CSR performance influence earnings management? Empirical evidence from China," International Journal of Disclosure and Governance, Palgrave Macmillan, volume 18, issue 2, pages 161-178, June, DOI: 10.1057/s41310-021-00104-6.
• Muttanachai Suttipun, 2021, "The influence of board composition on environmental, social and governance (ESG) disclosure of Thai listed companies," International Journal of Disclosure and Governance, Palgrave Macmillan, volume 18, issue 4, pages 391-402, December, DOI: 10.1057/s41310-021-00120-6.
• Yinlin Zhang & Michael. L. McIntyre, 2021, "Discretionary loan loss provisioning and stock trading liquidity," Journal of Banking Regulation, Palgrave Macmillan, volume 22, issue 2, pages 97-111, June, DOI: 10.1057/s41261-020-00130-4.
• Mario Papik & Lenka Papikova, 2021, "Application of selected data mining techniques in unintentional accounting error detection," Equilibrium. Quarterly Journal of Economics and Economic Policy, Institute of Economic Research, volume 16, issue 1, pages 185-201, March, DOI: 10.24136/eq.2021.007.
• 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 approach in undergraduate teaching]," 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.