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

2022

• Kimouche Bilal, 2022, "Intangible Assets, Goodwill and Earnings Management: Evidence from France and the Uk," Folia Oeconomica Stetinensia, Paradigm, volume 22, issue 1, pages 111-129, June, DOI: 10.2478/foli-2022-0006.
• Miścikowska Daria, 2022, "An Exploratory Study on Preparers’ Perception of ESEF Reporting: Evidence from the Warsaw Stock Exchange," Folia Oeconomica Stetinensia, Paradigm, volume 22, issue 1, pages 191-218, June, DOI: 10.2478/foli-2022-0010.
• Białek-Jaworska Anna & Dobroszek Justyna & Szatkowska Paulina, 2022, "Does the IFRS 16 affect the key ratios of listed companies? Evidence from Poland," International Journal of Management and Economics, Warsaw School of Economics, Collegium of World Economy, volume 58, issue 3, pages 299-315, September, DOI: 10.2478/ijme-2022-0016.
• Modugno Guido & Bertoni Michele & De Rosa Bruno, 2022, "The Simplification of Public Administration: A Managerial Perspective," Naše gospodarstvo/Our economy, Paradigm, volume 68, issue 1, pages 64-76, March, DOI: 10.2478/ngoe-2022-0006.
• Oberholzer Merwe & Omotoso Matthew Olubayo & Schutte Danie & Buys Pieter, 2022, "The Relative Success of IFRS Adopted African Countries to Attract Foreign Investment," Studia Universitatis Babeș-Bolyai Oeconomica, Paradigm, volume 67, issue 1, pages 44-62, April, DOI: 10.2478/subboec-2022-0004.
• Török Réka Melinda, 2022, "Artificial intelligence algorithms applied in business and accounting," Timisoara Journal of Economics and Business, Paradigm, volume 15, issue 1, pages 73-90, DOI: 10.2478/tjeb-2022-0005.
• Necula Anda Ileana & Manole Andrei Marcel & Şenchea Florea Anca Daniela & Stancu Liţă Izabela, 2022, "Considerations regarding the Accounting of Value Added Tax – National Particularities within the European Context," Valahian Journal of Economic Studies, Paradigm, volume 13, issue 1, pages 43-54, April, DOI: 10.2478/vjes-2022-0005.
• Boharu Mircea Mihaela-Raluca & Savu Andreea-Cristina & Diana Bolcu Leliana & Nicolic Deian, 2022, "Evolution and Professional Revolution for Accounting Professionals," Valahian Journal of Economic Studies, Paradigm, volume 13, issue 1, pages 67-74, April, DOI: 10.2478/vjes-2022-0007.
• Dumitru Soare Cati-Loredana & Gîju George Ciprian & Drăgoi Violeta Elena & Preda Larisa, 2022, "A Critical Analysis of the Current Financial Statements and How they Manage to Provide or Imagine Faithfully to Complete the Market Value of the Companies," Valahian Journal of Economic Studies, Paradigm, volume 13, issue 2, pages 77-82, October, DOI: 10.2478/vjes-2022-0017.
• Kimouche Bilal, 2022, "The Impact of Deferred Tax on Earnings Quality: Evidence from Algerian Companies," Zagreb International Review of Economics and Business, Paradigm, volume 25, issue 1, pages 133-148, DOI: 10.2478/zireb-2022-0009.
• Stefano Bonini & Vincenzo Capizzi & Alexander Kerl, 2022, "Subjective Valuation And Target Price Accuracy," Journal of Financial Management, Markets and Institutions (JFMMI), World Scientific Publishing Co. Pte. Ltd., volume 10, issue 01, pages 1-31, June, DOI: 10.1142/S2282717X22500050.
• Annalisa Prencipe & Luca Viarengo, 2022, "Should I Trust You? Bidder’s Earnings Quality as an Indicator of Trustworthiness in Earnout Agreements," The International Journal of Accounting (TIJA), World Scientific Publishing Co. Pte. Ltd., volume 57, issue 01, pages 1-41, March, DOI: 10.1142/S1094406022500020.
• Michael Minye Tang, 2022, "Consistency in Management Earnings Guidance Patterns," The International Journal of Accounting (TIJA), World Scientific Publishing Co. Pte. Ltd., volume 57, issue 01, pages 1-45, March, DOI: 10.1142/S1094406022500056.
• Takami Matsuo & Yoshinobu Shima (ed.), 2022, "Management Accounting for Healthcare," World Scientific Books, World Scientific Publishing Co. Pte. Ltd., number 12209, ISBN: ARRAY(0x5cde8dc8), May.
• Gunther Friedl & Christian Hofmann & Burkhard Pedell & Peter Schäfer, 2022, "Cost Accounting:A Decision-oriented Approach," World Scientific Books, World Scientific Publishing Co. Pte. Ltd., number 13100, ISBN: ARRAY(0x6168f248), May.
• Chiyuki Kurisu & Yoshinobu Shima & Kenji Yasukata, 2022, "The Use of Accounting Information in Cost Management: A study of Japanese General Hospitals," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 1, in: Takami Matsuo & Yoshinobu Shima, "MANAGEMENT ACCOUNTING FOR HEALTHCARE".
• Hiroshi Umeda, 2022, "The purpose of using cost information within hospitals: Information System and Influence System Perspective," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 2, in: Takami Matsuo & Yoshinobu Shima, "MANAGEMENT ACCOUNTING FOR HEALTHCARE".
• Sakaguchi Hiromasa, 2022, "Healthcare System and Hospital Management in Japan: Focusing on the Management Accounting System from the Perspective of Quality of Care," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 3, in: Takami Matsuo & Yoshinobu Shima, "MANAGEMENT ACCOUNTING FOR HEALTHCARE".
• Yutaka Kato & Keiko Sasa, 2022, "Dysfunction of the Clinical Path: A Case of the Japanese Medical Service," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 4, in: Takami Matsuo & Yoshinobu Shima, "MANAGEMENT ACCOUNTING FOR HEALTHCARE".
• Takami Matsuo & Kohei Arai, 2022, "Cost Information and Management in Medical Organizations: A Case on Orthopedic Surgical Operation Cost Analysis," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 5, in: Takami Matsuo & Yoshinobu Shima, "MANAGEMENT ACCOUNTING FOR HEALTHCARE".
• Shunsuke Adachi & Mami Mizuno & Okihiro Maruta, 2022, "Effects of Cost Allocation Method Change on Patient Profitability Evaluation: A Case of Ability-to-Bear Principle," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 6, in: Takami Matsuo & Yoshinobu Shima, "MANAGEMENT ACCOUNTING FOR HEALTHCARE".
• Noriyuki Imai, 2022, "The Concept of Delta Management: Important Aspects of Toyota Profit Management and Its Significance for Healthcare Organizations," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 7, in: Takami Matsuo & Yoshinobu Shima, "MANAGEMENT ACCOUNTING FOR HEALTHCARE".
• Nobuya Fujiwara, 2022, "Why Performance Targets are Recognized as “Dead Letters”: An Empirical Study on Nursing Professionals," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 8, in: Takami Matsuo & Yoshinobu Shima, "MANAGEMENT ACCOUNTING FOR HEALTHCARE".
• Kazunori Ito, 2022, "Action Research on Cascading of BSC," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 9, in: Takami Matsuo & Yoshinobu Shima, "MANAGEMENT ACCOUNTING FOR HEALTHCARE".
• Yoshitaka Shirinashihama, 2022, "Management Control Systems in Japanese Public Hospitals: Determinants of Financial Performance Measurement Systems," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 10, in: Takami Matsuo & Yoshinobu Shima, "MANAGEMENT ACCOUNTING FOR HEALTHCARE".
• Hiroyuki Sekiya, 2022, "Amoeba Management and Enabling Control: A Field Study of Small and Medium-Sized Public Hospitals," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 11, in: Takami Matsuo & Yoshinobu Shima, "MANAGEMENT ACCOUNTING FOR HEALTHCARE".
• Maiko Kodama & Hideaki Sato & Kenichi Suzuki, 2022, "How Management Control Systems Impact Team Healthcare: Evidence from St. Luke’s International Hospital," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 12, in: Takami Matsuo & Yoshinobu Shima, "MANAGEMENT ACCOUNTING FOR HEALTHCARE".
• Yasuhiro Monden, 2022, "Evolution Toward the Society of Electric Vehicles for Achieving the Goals of SDGs," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 13, in: Takami Matsuo & Yoshinobu Shima, "MANAGEMENT ACCOUNTING FOR HEALTHCARE".
• Ichiro Mizuno, 2022, "Eiichi Shibusawa’s Management Philosophy and CSV," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 14, in: Takami Matsuo & Yoshinobu Shima, "MANAGEMENT ACCOUNTING FOR HEALTHCARE".
• Shinichi Korogi, 2022, "An Appropriation System Suitable for a Divisional Organization: Historical Study," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 15, in: Takami Matsuo & Yoshinobu Shima, "MANAGEMENT ACCOUNTING FOR HEALTHCARE".
• Knaisch, Jonas, 2022, "How to account for tax planning and tax uncertainty in valuation: Separate vs. composite view," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 271.
• Chen, An & Hieber, Peter & Sureth, Caren, 2022, "Pay for tax certainty? Advance tax rulings for risky investment under multi-dimensional tax uncertainty," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 273.
• Fochmann, Martin & Heinemann-Heile, Vanessa & Huber, Hans-Peter & Maiterth, Ralf & Sureth, Caren, 2022, "Firms' tax rate misperception: Measurement, drivers, and distortionary effects," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 275.
• Dreher, Sandra & Eichfelder, Sebastian & Noth, Felix, 2022, "Does IFRS information on tax loss carryforwards and negative performance improve predictions of earnings and cash flows?," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 276.
• Blumenstein, Philipp & Schmidt, Robert C. & Hastenteufel, Jessica, 2022, "Entwicklung von Steuerungskennzahlen kapitalmarktorientierter Unternehmen im Prime Standard seit der Einführung des DRS 20," IU Discussion Papers - Business & Management, IU International University of Applied Sciences, number 4 (April 2022).
• Breuer, Matthias & Breuer, Patricia, 2022, "Uneven regulation and economic reallocation: Evidence from transparency regulation," LawFin Working Paper Series, Goethe University, Center for Advanced Studies on the Foundations of Law and Finance (LawFin), number 43.
• Bischof, Jannis & Haselmann, Rainer & Kohl, Frederik & Schlueter, Oliver, 2026, "Forward-Looking Credit Loss Recognition and Banks' Internal Risk Models: Timeliness, Reporting Bias, and Lending Effects," LawFin Working Paper Series, Goethe University, Center for Advanced Studies on the Foundations of Law and Finance (LawFin), number 48, revised 2026.
• Mohanad Fayiz Al-Dweikat & Majdi Wael Alkababji & Othman Othman, 2022, "The Extent To Which Jordanian Commercial Banks Rely On Electronic Disclosure Of Accounting Information To Rationalize Their Credit Decisions In Light Of The Corona Crisis," Electronic magazine "Dialogue", D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 2 Year 20, pages 34-48.
• Rosen Kolev, 2022, "Alternative Accounting Approach For Electricity Compensations To Industrial Enterprises," Economic Archive, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 3 Year 20, pages 68-82.
• Росен Колев, 2022, "Алтернативен Подход За Отчитане Подпомагането За Електроенергия В Промишлените Предприятия," Economic Archive, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 3 Year 20, pages 71-86.
• Rayna Petrova, 2022, "The Competence-Based Approach Through The Prism Of Academic Training In Management Accounting," Economic Archive, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 4 Year 20, pages 58-78.
• Райна Петрова, 2022, "Компетентностният Подход През Призмата На Обучението По Управленско Счетоводство В Университетите," Economic Archive, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 4 Year 20, pages 63-87.
• Stolowy, Hervé & Paugam, Luc & Gendron, Yves, 2022, "Competing for narrative authority in capital markets: activist short sellers vs. financial analysts," HEC Research Papers Series, HEC Paris, number 1449, Jan.
• Dessaint, Olivier & Foucault, Thierry & Frésard, Laurent, 2022, "The Horizon of Investors' Information and Corporate Investment," HEC Research Papers Series, HEC Paris, number 1462, Nov, DOI: 10.2139/ssrn.4276832.
• Choi, Jung Ho & Pacelli, Joseph & Rennekamp, Kristina M. & Tomar, Sorabh, 2022, "Do Jobseekers Value Diversity Information? Evidence from a Field Experiment," Research Papers, Stanford University, Graduate School of Business, number 4010, Feb.
• Kim, Jinhwan & Valentine, Kristen, 2022, "Corporate Financial Disclosures and the Market for Innovation," Research Papers, Stanford University, Graduate School of Business, number 4013, Mar.
• Afrin, Farzana & Kim, Jinhwan & Roychowdhury, Sugata, 2022, "Internalizing Peer Firm Proprietary Costs: Evidence from Supply Chain Relations," Research Papers, Stanford University, Graduate School of Business, number 4044, Aug.
• Barth, Mary E. & Landsman, Wayne R. & Tian, Xiaoli (Shaolee) & Yu, Miaomiao, 2022, "Does Voluntary Non-earnings Disclosure Substitute for Redacted Proprietary Contract Information?," Research Papers, Stanford University, Graduate School of Business, number 4056, Sep.
• Modjadji Charlotte Msindwana & Collins C. Ngwakwe, 2022, "Internal Audit Effectiveness and Financial Accountability in the Provincial Treasuries of South Africa," International Journal of Economics and Financial Issues, International Journal of Economics and Financial Issues, volume 12, issue 3, pages 86-96, May.
• Jean Damascene Mvunabandi & Charmaine Lathleiff & Paul-Francois Muzindutsi, 2022, "Financial Accounting as a Tool to Enhance Non-Government Organisations Performance: A Case Study of a Large NGO in Durban, South Africa," International Journal of Economics and Financial Issues, International Journal of Economics and Financial Issues, volume 12, issue 3, pages 10-17, May.
• Jamel Eddine Mkadmi & Arem Say & Sana Saida, 2022, "The Impact of Internal Governance Mechanisms on Tax Risk in Developing Countries: An Empirical Analysis," International Journal of Economics and Financial Issues, International Journal of Economics and Financial Issues, volume 12, issue 5, pages 86-94, September.
• Ongayi Wadesango & Victor Jones & Lovemore Sitsha & Newman Wadesango, 2022, "The Impact of Covid-19 Lockdown on Working Capital Management and Profitability of Firms: A Case Study of Lesley Bakers PVT LTD," International Journal of Economics and Financial Issues, International Journal of Economics and Financial Issues, volume 12, issue 5, pages 78-85, September.
• Gopal Gopakumar & Ritika Jaiswal & Mayank Parashar, 2022, "Analysis of the Existence of Environmental Kuznets Curve: Evidence from India," International Journal of Energy Economics and Policy, International Journal of Energy Economics and Policy, volume 12, issue 1, pages 177-187.
• Tze San Ong & Nur Fatin Kasbun & Abdul Aziz Abdul Rahman & Abdelrhman Meero & Boon Heng Teh, 2022, "The Mediation Effect of Carbon Accounting in Relation to Carbon Risk Management and Carbon Performance of Malaysian Companies," International Journal of Energy Economics and Policy, International Journal of Energy Economics and Policy, volume 12, issue 2, pages 290-298, March.
• Chen Anqi & Ong Tze San, 2022, "Environmental Performance, Corporate Governance and Financial Performance of Chinese Heavy Polluted Industries," International Journal of Energy Economics and Policy, International Journal of Energy Economics and Policy, volume 12, issue 3, pages 460-469, May.
• Kurniawan Kuriawan & Hery Subowo & Irman Firmansyah, 2022, "Bibliometric Analysis of Carbon Accounting Research," International Journal of Energy Economics and Policy, International Journal of Energy Economics and Policy, volume 12, issue 3, pages 482-489, May.
• Mohd Shoeb & Aamir Aslam & Anam Aslam, 2022, "Environmental Accounting Disclosure Practices: A Bibliometric and Systematic Review," International Journal of Energy Economics and Policy, International Journal of Energy Economics and Policy, volume 12, issue 4, pages 226-239, July.
• Dwi Ratmono & Darsono Darsono & Nur Cahyonowati & Triana Chaerun Niza, 2022, "Greenhouse Gas Emission Accounting Disclosure, Corporate Characteristics and Governance: An Empirical Investigation on Indonesian Firms," International Journal of Energy Economics and Policy, International Journal of Energy Economics and Policy, volume 12, issue 6, pages 86-95, November.
• Kenny Fernando & Selfi Nurcholifah & Andrey Hasiholan Pulungan, 2022, "Disclosure of Environmental, Social, and Governance on Firm Performance Pre and Post Introduction of Integrated Reporting: Evidence from ASEAN Countries," International Journal of Energy Economics and Policy, International Journal of Energy Economics and Policy, volume 12, issue 6, pages 377-382, November.
• Anis Ali, 2022, "Pre and Post COVID-19 Disparity of Financial Performance of Oil and Gas Firms: An Absolute and Relational Study," International Journal of Energy Economics and Policy, International Journal of Energy Economics and Policy, volume 12, issue 6, pages 396-403, November.
• Ade Banani & Bambang Sunarko, 2022, "Nexus between Green Finance, Creativity, Energy Accounting and Financial Performance: Banks Sustainability Analysis from Developing Country," International Journal of Energy Economics and Policy, International Journal of Energy Economics and Policy, volume 12, issue 6, pages 447-455, November.
• Arie Pratama & Edi Jaenudin & Syaiful Anas, 2022, "Environmental, Social, Governance - Sustainability Disclosure Using International Financial Reporting Sustainability Standards S1 in Southeast Asian Companies: A Preliminary Assessment," International Journal of Energy Economics and Policy, International Journal of Energy Economics and Policy, volume 12, issue 6, pages 456-472, November.
• Sayaf Algrady & Xie Xiaojun, 2022, "Influential Factors Affecting Earnings Management in Public Listed Companies: A Conceptual Model," International Review of Management and Marketing, International Review of Management and Marketing, volume 12, issue 2, pages 1-10, March.
• Collins C. Ngwakwe, 2022, "Accounting Information System and Computerisation: A Conceptualisation," International Review of Management and Marketing, International Review of Management and Marketing, volume 12, issue 2, pages 11-14, March.
• Olante, Maria Elena & Lassini, Ugo, 2022, "Investment property: Fair value or cost model? Recent evidence from the application of IAS 40 in Europe," Advances in accounting, Elsevier, volume 56, issue C, DOI: 10.1016/j.adiac.2021.100568.
• Brasel, Kelsey R. & Hill, Mary S. & Taylor, Gary K., 2022, "The relevance of GAAP vs. non-GAAP net assets to creditors: An examination of the credit default swap market," Advances in accounting, Elsevier, volume 56, issue C, DOI: 10.1016/j.adiac.2021.100580.
• Li, Ken, 2022, "Textual fundamentals in earnings press releases," Advances in accounting, Elsevier, volume 57, issue C, DOI: 10.1016/j.adiac.2022.100591.
• Wakil, Gulraze & Petruska, Karin A., 2022, "Does mandatory IFRS adoption affect large and small public firms' accounting quality differently? Evidence from Canada," Advances in accounting, Elsevier, volume 57, issue C, DOI: 10.1016/j.adiac.2022.100598.
• Liu, Yin & Neely, Pamela & Karim, Khondkar, 2022, "The impact of CFO gender on corporate overinvestment," Advances in accounting, Elsevier, volume 57, issue C, DOI: 10.1016/j.adiac.2022.100599.
• Biswas, Pallab Kumar & Habib, Ahsan & Ranasinghe, Dinithi, 2022, "Firm life cycle and financial statement comparability," Advances in accounting, Elsevier, volume 58, issue C, DOI: 10.1016/j.adiac.2022.100608.
• Shaw, Kenneth W. & Whitworth, James D., 2022, "Client importance and unconditional conservatism in complex accounting estimates," Advances in accounting, Elsevier, volume 58, issue C, DOI: 10.1016/j.adiac.2022.100615.
• Stolowy, Hervé & Paugam, Luc & Gendron, Yves, 2022, "Competing for narrative authority in capital markets: Activist short sellers vs. financial analysts," Accounting, Organizations and Society, Elsevier, volume 100, issue C, DOI: 10.1016/j.aos.2022.101334.
• Blaufus, Kay & Lorenz, Daniela & Milde, Michael & Peuthert, Benjamin & Schwäbe, Alexander N., 2022, "Negotiating with the tax auditor: Determinants of tax auditors' negotiation strategy choice and the effect on firms’ tax adjustments," Accounting, Organizations and Society, Elsevier, volume 97, issue C, DOI: 10.1016/j.aos.2021.101294.
• Shahid, Ahmad Usman & Patel, Chris & Pan, Peipei, 2022, "Corporate social responsibility, intrinsic religiosity, and investment decisions," Journal of Behavioral and Experimental Finance, Elsevier, volume 34, issue C, DOI: 10.1016/j.jbef.2022.100650.
• Perafán-Peña, Héctor Fabio & Gill-de-Albornoz, Belén & Giner, Begoña, 2022, "Earnings management of target firms and deal premiums: The role of industry relatedness," The British Accounting Review, Elsevier, volume 54, issue 2, DOI: 10.1016/j.bar.2021.101038.
• Fang, Ming & Francis, Bill & Hasan, Iftekhar & Wu, Qiang, 2022, "External social networks and earnings management," The British Accounting Review, Elsevier, volume 54, issue 2, DOI: 10.1016/j.bar.2021.101044.
• Pan, Jianping & Weng, Ruoyu & Yin, Sirui & Fu, Xiaoqing (Maggie), 2022, "Central supervision and earnings management: Quasi-experimental evidence from China," The British Accounting Review, Elsevier, volume 54, issue 3, DOI: 10.1016/j.bar.2022.101082.
• Zhao, Chen & Li, Yubin & Govindaraj, Suresh & Zhong, Zhaodong (Ken), 2022, "CDS trading and analyst optimism," The British Accounting Review, Elsevier, volume 54, issue 4, DOI: 10.1016/j.bar.2022.101109.
• Ge, Wenxia & Ouyang, Caiyue & Shi, Zhenyang & Chen, Zhanliao, 2022, "Can a not-for-profit minority institutional shareholder make a big difference in corporate governance? A quasi-natural experiment," Journal of Corporate Finance, Elsevier, volume 72, issue C, DOI: 10.1016/j.jcorpfin.2021.102125.
• Swanson, Edward P. & Young, Glen M. & Yust, Christopher G., 2022, "Are all activists created equal? The effect of interventions by hedge funds and other private activists on long-term shareholder value," Journal of Corporate Finance, Elsevier, volume 72, issue C, DOI: 10.1016/j.jcorpfin.2021.102144.
• Bhandari, Avishek & Kohlbeck, Mark & Mayhew, Brian, 2022, "Association of related party transactions with sensitivity of investments and external financing," Journal of Corporate Finance, Elsevier, volume 72, issue C, DOI: 10.1016/j.jcorpfin.2021.102146.
• Fei, Xingyuan, 2022, "Nondisclosure and analyst behavior: Evidence from redaction of proprietary information from public filings," Journal of Corporate Finance, Elsevier, volume 72, issue C, DOI: 10.1016/j.jcorpfin.2022.102166.
• Li, Qian & Guo, Mengting, 2022, "Do the resignations of politically connected independent directors affect corporate social responsibility? Evidence from China," Journal of Corporate Finance, Elsevier, volume 73, issue C, DOI: 10.1016/j.jcorpfin.2022.102174.
• Artikis, Panagiotis G. & Diamantopoulou, Lydia & Papanastasopoulos, Georgios A. & Sorros, John N., 2022, "Asset growth and stock returns in european equity markets: Implications of investment and accounting distortions," Journal of Corporate Finance, Elsevier, volume 73, issue C, DOI: 10.1016/j.jcorpfin.2022.102193.
• Athanasakou, Vasiliki & Ferreira, Daniel & Goh, Lisa, 2022, "Changes in CEO stock option grants: A look at the numbers," Journal of Corporate Finance, Elsevier, volume 75, issue C, DOI: 10.1016/j.jcorpfin.2022.102226.
• Wu, Wei-Shao & Fok, Robert C.W. & Chang, Yuanchen & Chen, Chao-Jung, 2022, "Credit default swaps and corporate performance smoothing," Journal of Corporate Finance, Elsevier, volume 75, issue C, DOI: 10.1016/j.jcorpfin.2022.102238.
• Chang, Kiyoung & Kim, Young Sang & Li, Ying & Park, Jong Chool, 2022, "Labor unions and real earnings management," Journal of Corporate Finance, Elsevier, volume 75, issue C, DOI: 10.1016/j.jcorpfin.2022.102242.
• Wang, Wei & Cheng, Sijia & Nahar, Shamsun & Alhaleh, Shadi Emad Areef & Wang, Hua, 2022, "Does mixed-ownership reform restrain stock price synchronicity? Evidence from China," Economic Analysis and Policy, Elsevier, volume 73, issue C, pages 390-404, DOI: 10.1016/j.eap.2021.11.003.
• Ho, Kung-Cheng & Yao, Chia-ling & Zhao, Chenfang & Pan, Zikui, 2022, "Modern health pandemic crises and stock price crash risk," Economic Analysis and Policy, Elsevier, volume 74, issue C, pages 448-463, DOI: 10.1016/j.eap.2022.03.010.
• Benkraiem, Ramzi & Gaaya, Safa & Lakhal, Faten, 2022, "Corporate tax avoidance, economic policy uncertainty, and the value of excess cash: International evidence," Economic Modelling, Elsevier, volume 108, issue C, DOI: 10.1016/j.econmod.2021.105738.
• Rind, Asad Ali & Abbassi, Wajih & Allaya, Manel & Hammouda, Amira, 2022, "Local peers and firm misconduct: The role of sustainability and competition," Economic Modelling, Elsevier, volume 116, issue C, DOI: 10.1016/j.econmod.2022.106000.
• Hu, May & Muhammad, Abdul & Yang, Jingjing, 2022, "Ownership concentration, modified audit opinion, and auditor switch: New evidence and method," The North American Journal of Economics and Finance, Elsevier, volume 61, issue C, DOI: 10.1016/j.najef.2022.101692.
• Lee, Kyounghun & Oh, Frederick Dongchuhl, 2022, "Mandatory disclosure, investment, and private benefits of control," Economics Letters, Elsevier, volume 216, issue C, DOI: 10.1016/j.econlet.2022.110568.
• Yang, Mian & Tang, Wenliang, 2022, "Air pollution, political costs, and earnings management," Emerging Markets Review, Elsevier, volume 51, issue PA, DOI: 10.1016/j.ememar.2021.100867.
• Majeed, Muhammad Ansar & Yan, Chao & Zhong, Huijie, 2022, "Do firms manipulate earnings after winning public-private partnership bids? Evidence from China," Emerging Markets Review, Elsevier, volume 51, issue PB, DOI: 10.1016/j.ememar.2021.100880.
• Cong, Yunyu & Sun, Fangfang & Wang, Fusheng & Ye, Qiang, 2022, "Information assimilation and stock return synchronicity: Evidence from an investor relations management platform," Emerging Markets Review, Elsevier, volume 53, issue C, DOI: 10.1016/j.ememar.2022.100937.
• Li, Wanli & Lai, Yin & Wang, Chaohui & Tan, Bowen, 2022, "How do emerging debt market participants recognize firm internationalization?Evidence from effects on credit ratings," Emerging Markets Review, Elsevier, volume 53, issue C, DOI: 10.1016/j.ememar.2022.100939.
• Hao, Rubin & Liao, Guanmin & Ding, Wenhong & Guan, Wei, 2022, "The informativeness of regional GDP announcements: Evidence from China," Journal of Empirical Finance, Elsevier, volume 67, issue C, pages 78-99, DOI: 10.1016/j.jempfin.2022.03.001.
• Lin, Tse-Chun & Liu, Jinyu & Ni, Xiaoran, 2022, "Foreign bank entry deregulation and stock market stability: Evidence from staggered regulatory changes," Journal of Empirical Finance, Elsevier, volume 69, issue C, pages 185-207, DOI: 10.1016/j.jempfin.2022.09.005.
• Zhu, Qi & Jin, Sisi & Huang, Yuxuan & Yan, Cheng, 2022, "Oil price uncertainty and stock price informativeness: Evidence from listed U.S. companies," Energy Economics, Elsevier, volume 113, issue C, DOI: 10.1016/j.eneco.2022.106197.
• Gerwanski, Jannik & Velte, Patrick & Mechtel, Mario, 2022, "Do nonprofessional investors value the assurance of integrated reports? Exploratory evidence," European Management Journal, Elsevier, volume 40, issue 1, pages 103-126, DOI: 10.1016/j.emj.2021.03.003.
• Dobija, Dorota & Hryckiewicz, Aneta & Zaman, Mahbub & Puławska, Karolina, 2022, "Critical mass and voice: Board gender diversity and financial reporting quality," European Management Journal, Elsevier, volume 40, issue 1, pages 29-44, DOI: 10.1016/j.emj.2021.02.005.
• Li, Yong & Henry, Darren, 2022, "Corporate risk management and pension investment policy," European Management Journal, Elsevier, volume 40, issue 4, pages 590-605, DOI: 10.1016/j.emj.2021.09.003.
• Allaya, Manel & Derouiche, Imen & Muessig, Anke, 2022, "Voluntary disclosure, ownership structure, and corporate debt maturity: A study of French listed firms," International Review of Financial Analysis, Elsevier, volume 81, issue C, DOI: 10.1016/j.irfa.2018.12.008.
• Lepore, Caterina & Tanaka, Misa & Humphry, David & Sen, Kallol, 2022, "An elusive panacea? The impact of the regulatory valuation regime on insurers' investment behaviour," International Review of Financial Analysis, Elsevier, volume 81, issue C, DOI: 10.1016/j.irfa.2018.12.007.
• Bai, Min & Li, Shihe & Lien, Donald & Yu, Chia-Feng (Jeffrey), 2022, "The winner's curse in high-tech enterprise certification: Evidence from stock price crash risk," International Review of Financial Analysis, Elsevier, volume 82, issue C, DOI: 10.1016/j.irfa.2022.102175.
• Zhang, Xinyue & Zhong, Yuxiang & Li, Wanli, 2022, "The effect of borrowers' accounting conservatism on lenders' loan loss provisions: Evidence from China's banking industry," International Review of Financial Analysis, Elsevier, volume 82, issue C, DOI: 10.1016/j.irfa.2022.102214.
• Gao, Zhan & Quan, Xiaofeng & Xu, Xingmei, 2022, "Under watchful eyes: Analyst site visits and firm earnings management," International Review of Financial Analysis, Elsevier, volume 83, issue C, DOI: 10.1016/j.irfa.2022.102269.
• Boachie, Christopher & Mensah, Emmanuel, 2022, "The effect of earnings management on firm performance: The moderating role of corporate governance quality," International Review of Financial Analysis, Elsevier, volume 83, issue C, DOI: 10.1016/j.irfa.2022.102270.
• Zhu, Qi & Jin, Sisi & Huang, Yuxuan & Yan, Cheng & Chen, Chuanglian, 2022, "Oil price uncertainty and stock price informativeness: Evidence from investment-price sensitivity in China," International Review of Financial Analysis, Elsevier, volume 84, issue C, DOI: 10.1016/j.irfa.2022.102377.
• Lubberink, Martien, 2022, "Max headroom: Discretionary capital buffers and bank risk," International Review of Financial Analysis, Elsevier, volume 84, issue C, DOI: 10.1016/j.irfa.2022.102402.
• Wang, Ying & Liu, Zisen & Wang, Xin, 2022, "The supply of analysts and earnings forecasts," International Review of Financial Analysis, Elsevier, volume 84, issue C, DOI: 10.1016/j.irfa.2022.102404.
• Li, Tao, 2022, "Analyst's stock views and revision actions," Finance Research Letters, Elsevier, volume 44, issue C, DOI: 10.1016/j.frl.2021.102033.
• Pandey, Ashish & Tripathi, Abhinava & Guhathakurta, Kousik, 2022, "The impact of banking regulations and accounting standards on estimating discretionary loan loss provisions," Finance Research Letters, Elsevier, volume 44, issue C, DOI: 10.1016/j.frl.2021.102068.
• Vu, Quang & Nga, Nguyen Thi Thuy, 2022, "Does the implementation of internal controls promote firm profitability? Evidence from private Vietnamese small- and medium-sized enterprises (SMEs)," Finance Research Letters, Elsevier, volume 45, issue C, DOI: 10.1016/j.frl.2021.102178.
• Abdallah, Abed Al-Nasser & Abdallah, Wissam & Saad, Mohsen, 2022, "The impact of national culture on the synchronicity of cross-listed firms," Finance Research Letters, Elsevier, volume 46, issue PA, DOI: 10.1016/j.frl.2021.102293.
• Liu, Yen-Yu & Lee, Pin-Sheng, 2022, "Market responses to cash dividends distributed from capital reserves," Finance Research Letters, Elsevier, volume 46, issue PB, DOI: 10.1016/j.frl.2021.102389.
• Chen, Xiaoqi & Li, Weiping & Chen, Zifang & Huang, Jiashun, 2022, "Environmental regulation and real earnings management—Evidence from the SO2 emissions trading system in China," Finance Research Letters, Elsevier, volume 46, issue PB, DOI: 10.1016/j.frl.2021.102418.
• Li, Tongxia & Lu, Chun, 2022, "Stakeholder orientation and cost stickiness: Evidence from a natural experiment," Finance Research Letters, Elsevier, volume 47, issue PA, DOI: 10.1016/j.frl.2021.102618.
• Wu, Di & Gao, Shenghao & Chan, Kam C. & Cheng, Xiaoke, 2022, "Do firms strategically respond to retail investors on the online interactive information disclosure platform?," Finance Research Letters, Elsevier, volume 47, issue PA, DOI: 10.1016/j.frl.2021.102631.
• Pathak, Rajesh & Gupta, Ranjan Das, 2022, "Environmental, social and governance performance and earnings management – The moderating role of law code and creditor's rights," Finance Research Letters, Elsevier, volume 47, issue PA, DOI: 10.1016/j.frl.2022.102849.
• Hu, Yuanyuan & Fang, Jiali, 2022, "Peer Effects in Directors’ and Officers’ Liability Insurance: Evidence from China," Finance Research Letters, Elsevier, volume 47, issue PB, DOI: 10.1016/j.frl.2022.102731.
• Li, Tongxia & Lu, Chun & Si, Ieong Cheng & Zhao, Zucheng, 2022, "Employment protection and the cost of equity capital: Evidence from wrongful discharge laws," Finance Research Letters, Elsevier, volume 47, issue PB, DOI: 10.1016/j.frl.2022.102765.
• Cao, Zhiqi & Wu, Wenfeng, 2022, "Ownership breadth: Investor recognition or short-sale constraints?," Finance Research Letters, Elsevier, volume 47, issue PB, DOI: 10.1016/j.frl.2022.102847.
• Achakzai, Muhammad Atif Khan & Juan, Peng, 2022, "Using machine learning Meta-Classifiers to detect financial frauds," Finance Research Letters, Elsevier, volume 48, issue C, DOI: 10.1016/j.frl.2022.102915.
• Wu, Ying & Zhang, Yi & Li, Guangzi & Li, Fang, 2022, "Do property rights matter for bank loans? Evidence from China," Finance Research Letters, Elsevier, volume 48, issue C, DOI: 10.1016/j.frl.2022.102964.
• Chardonnens, Patrick & Fiechter, Peter & Wallmeier, Martin, 2022, "The disappearance of the zero-earnings discontinuity: SOX, dotcom boom or gradual decline?," Finance Research Letters, Elsevier, volume 49, issue C, DOI: 10.1016/j.frl.2022.103033.
• Liu, Kaiyi & Yuan, Xianghui & Wang, Chen & Hou, Wenxuan, 2022, "Silence is golden? Responses to rumors by Chinese listed firms," Finance Research Letters, Elsevier, volume 49, issue C, DOI: 10.1016/j.frl.2022.103055.
• El-Helaly, Moataz & Al-Dah, Bilal, 2022, "Related party transactions and dividend payouts," Finance Research Letters, Elsevier, volume 49, issue C, DOI: 10.1016/j.frl.2022.103114.
• Le, Anh-Tuan & Tran, Thao Phuong & Cheng, Tzu-Chang Forrest, 2022, "Do female directors mitigate asymmetric cost behavior? Evidence from international data," Finance Research Letters, Elsevier, volume 49, issue C, DOI: 10.1016/j.frl.2022.103121.
• Petkevich, Alex & Samdani, Taufique, 2022, "The equilibrium prices of auction IPO securities: Empirical evidence," Journal of Financial Markets, Elsevier, volume 57, issue C, DOI: 10.1016/j.finmar.2021.100629.
• Chakrabarty, Bidisha & Moulton, Pamela C. & Wang, Xu (Frank), 2022, "Attention: How high-frequency trading improves price efficiency following earnings announcements," Journal of Financial Markets, Elsevier, volume 57, issue C, DOI: 10.1016/j.finmar.2021.100690.
• de Jong, Abe & Kooijmans, Tim & Veld, Chris, 2022, "Legal risk and information spillover through private lender reports," Journal of Financial Markets, Elsevier, volume 60, issue C, DOI: 10.1016/j.finmar.2022.100706.
• Colak, Gonul & Liljeblom, Eva, 2022, "Easy cleanups or forbearing improvements: The effect of CEO tenure on successor’s performance," Journal of Financial Stability, Elsevier, volume 63, issue C, DOI: 10.1016/j.jfs.2022.101072.
• Elnahass, Marwa & Salama, Aly & Trinh, Vu Quang, 2022, "Firm valuations and board compensation: Evidence from alternative banking models," Global Finance Journal, Elsevier, volume 51, issue C, DOI: 10.1016/j.gfj.2020.100553.
• Haga, Jesper & Huhtamäki, Fredrik & Sundvik, Dennis, 2022, "Employee effort and earnings management," Global Finance Journal, Elsevier, volume 53, issue C, DOI: 10.1016/j.gfj.2021.100622.
• Espahbodi, Reza & Liu, Nan & Weigand, Robert A., 2022, "Opportunistic earnings management or performance-related effects? Evidence from dividend-paying firms," Global Finance Journal, Elsevier, volume 54, issue C, DOI: 10.1016/j.gfj.2021.100636.
• Papík, Mário & Papíková, Lenka, 2022, "Detecting accounting fraud in companies reporting under US GAAP through data mining," International Journal of Accounting Information Systems, Elsevier, volume 45, issue C, DOI: 10.1016/j.accinf.2022.100559.
• Liu, Lihua & Shu, Haicheng, 2022, "Mandatory dividend policy and perk consumption: Evidence from state-owned business groups in China," Journal of International Financial Markets, Institutions and Money, Elsevier, volume 77, issue C, DOI: 10.1016/j.intfin.2022.101536.
• Sundgren, Stefan & Alexeyeva, Irina, 2022, "Entrepreneurs’ legal infractions and hidden information: Evidence from small business bankruptcies," International Review of Law and Economics, Elsevier, volume 69, issue C, DOI: 10.1016/j.irle.2021.106044.
• Ege, Matthew S. & Stuber, Sarah B., 2022, "Are auditors rewarded for low audit quality? The case of auditor lenience in the insurance industry," Journal of Accounting and Economics, Elsevier, volume 73, issue 1, DOI: 10.1016/j.jacceco.2021.101424.
• Ball, Ray & Nikolaev, Valeri V., 2022, "On earnings and cash flows as predictors of future cash flows," Journal of Accounting and Economics, Elsevier, volume 73, issue 1, DOI: 10.1016/j.jacceco.2021.101430.
• Yang, Ling, 2022, "An information quality-based explanation for loan loss allowance inadequacy during the 2008 financial crisis," Journal of Accounting and Economics, Elsevier, volume 73, issue 1, DOI: 10.1016/j.jacceco.2021.101433.
• Laurion, Henry & Sloan, Richard, 2022, "When does forecasting GAAP earnings entail unreasonable effort?," Journal of Accounting and Economics, Elsevier, volume 73, issue 1, DOI: 10.1016/j.jacceco.2021.101437.
• Yue, Heng & Zhang, Liandong & Zhong, Qinlin, 2022, "The politics of bank opacity," Journal of Accounting and Economics, Elsevier, volume 73, issue 2, DOI: 10.1016/j.jacceco.2021.101452.
• Hsu, Charles & Wang, Rencheng & Whipple, Benjamin C., 2022, "Non-GAAP earnings and stock price crash risk," Journal of Accounting and Economics, Elsevier, volume 73, issue 2, DOI: 10.1016/j.jacceco.2021.101473.
• Umar, Tarik, 2022, "Complexity aversion when SeekingAlpha," Journal of Accounting and Economics, Elsevier, volume 73, issue 2, DOI: 10.1016/j.jacceco.2021.101477.
• Chen, Gary & Tian, Xiaoli (Shaolee) & Yu, Miaomiao, 2022, "Redact to protect? Customers' incentive to protect information and suppliers’ disclosure strategies," Journal of Accounting and Economics, Elsevier, volume 74, issue 1, DOI: 10.1016/j.jacceco.2022.101490.
• Stoffman, Noah & Woeppel, Michael & Yavuz, M. Deniz, 2022, "Small innovators: No risk, No return," Journal of Accounting and Economics, Elsevier, volume 74, issue 1, DOI: 10.1016/j.jacceco.2022.101492.
• Dordzhieva, Aysa & Laux, Volker & Zheng, Ronghuo, 2022, "Signaling private information via accounting system design," Journal of Accounting and Economics, Elsevier, volume 74, issue 1, DOI: 10.1016/j.jacceco.2022.101494.
• Dichev, Ilia D. & Qian, Jingyi, 2022, "The benefits of transaction-level data: The case of NielsenIQ scanner data," Journal of Accounting and Economics, Elsevier, volume 74, issue 1, DOI: 10.1016/j.jacceco.2022.101495.
• Huang, Allen H. & Lin, An-Ping & Zang, Amy Y., 2022, "Cross-industry information sharing among colleagues and analyst research," Journal of Accounting and Economics, Elsevier, volume 74, issue 1, DOI: 10.1016/j.jacceco.2022.101496.
• Rennekamp, Kristina M. & Sethuraman, Mani & Steenhoven, Blake A., 2022, "Engagement in earnings conference calls," Journal of Accounting and Economics, Elsevier, volume 74, issue 1, DOI: 10.1016/j.jacceco.2022.101498.
• Blankespoor, Elizabeth, 2022, "Understanding investor interaction with firm information: A discussion of Lee and Zhong (2022)," Journal of Accounting and Economics, Elsevier, volume 74, issue 2, DOI: 10.1016/j.jacceco.2022.101523.
• Lee, Charles M.C. & Zhong, Qinlin, 2022, "Shall we talk? The role of interactive investor platforms in corporate communication," Journal of Accounting and Economics, Elsevier, volume 74, issue 2, DOI: 10.1016/j.jacceco.2022.101524.
• Darendeli, Alper & Fiechter, Peter & Hitz, Jörg-Markus & Lehmann, Nico, 2022, "The role of corporate social responsibility (CSR) information in supply-chain contracting: Evidence from the expansion of CSR rating coverage," Journal of Accounting and Economics, Elsevier, volume 74, issue 2, DOI: 10.1016/j.jacceco.2022.101525.
• Christensen, Hans B., 2022, "Is corporate transparency the solution to political failure on our greatest problems? A discussion of Darendeli, Fiechter, Hitz, and Lehmann (2022)," Journal of Accounting and Economics, Elsevier, volume 74, issue 2, DOI: 10.1016/j.jacceco.2022.101542.
• Kim, Jinhwan & Olbert, Marcel, 2022, "How does private firm disclosure affect demand for public firm equity? Evidence from the global equity market," Journal of Accounting and Economics, Elsevier, volume 74, issue 2, DOI: 10.1016/j.jacceco.2022.101545.
• He, Liyu & Hsin-han Shen, Carl & Shiu, Cheng-Yi, 2022, "Is fair value information fairly priced? Evidence from IPOs in global capital markets✰," Journal of Banking & Finance, Elsevier, volume 135, issue C, DOI: 10.1016/j.jbankfin.2021.106368.
• Gkougkousi, Xanthi & John, Kose & Radhakrishnan, Suresh & Sadka, Gil & Saunders, Anthony, 2022, "Cross-sectional dispersion and bank performance," Journal of Banking & Finance, Elsevier, volume 138, issue C, DOI: 10.1016/j.jbankfin.2022.106461.
• Pasiouras, Fotios & Samet, Anis, 2022, "Social capital and the cost of bank equity: Cross-country evidence," Journal of Banking & Finance, Elsevier, volume 141, issue C, DOI: 10.1016/j.jbankfin.2022.106535.
• Elfers, Ferdinand & Koenraadt, Jeroen, 2022, "What you don’t know won’t hurt you: Market monitoring and bank supervisors’ preference for private information," Journal of Banking & Finance, Elsevier, volume 143, issue C, DOI: 10.1016/j.jbankfin.2022.106572.
• Jin, Hong-min & Su, Zhong-qin & Wang, Lu & Xiao, Zuoping, 2022, "Do academic independent directors matter? Evidence from stock price crash risk," Journal of Business Research, Elsevier, volume 144, issue C, pages 1129-1148, DOI: 10.1016/j.jbusres.2022.02.054.
• Romero, Jorge A., 2022, "Lobbying and political expenses: Complements or substitutes?," Journal of Business Research, Elsevier, volume 149, issue C, pages 558-575, DOI: 10.1016/j.jbusres.2022.05.028.
• Zhang, Dengjun & Xie, Yifan, 2022, "Customer environmental concerns and profit margin: Evidence from manufacturing firms," Journal of Economics and Business, Elsevier, volume 120, issue C, DOI: 10.1016/j.jeconbus.2022.106057.
• Hutton, Amy & Shu, Susan & Zheng, Xin, 2022, "Regulatory transparency and the alignment of private and public enforcement: Evidence from the public disclosure of SEC comment letters," Journal of Financial Economics, Elsevier, volume 145, issue 1, pages 297-321, DOI: 10.1016/j.jfineco.2021.07.011.
• Heese, Jonas & Pérez-Cavazos, Gerardo & Peter, Caspar David, 2022, "When the local newspaper leaves town: The effects of local newspaper closures on corporate misconduct," Journal of Financial Economics, Elsevier, volume 145, issue 2, pages 445-463, DOI: 10.1016/j.jfineco.2021.08.015.
• Graham, John R. & Grennan, Jillian & Harvey, Campbell R. & Rajgopal, Shivaram, 2022, "Corporate culture: Evidence from the field," Journal of Financial Economics, Elsevier, volume 146, issue 2, pages 552-593, DOI: 10.1016/j.jfineco.2022.07.008.
• Illueca, Manuel & Norden, Lars & Pacelli, Joseph & Udell, Gregory F., 2022, "Countercyclical prudential buffers and bank risk-taking," Journal of Financial Intermediation, Elsevier, volume 51, issue C, DOI: 10.1016/j.jfi.2022.100961.
• Hasan, Iftekhar & Kim, Incheol & Teng, Haimeng & Wu, Qiang, 2022, "The effect of foreign institutional ownership on corporate tax avoidance: International evidence," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 46, issue C, DOI: 10.1016/j.intaccaudtax.2021.100440.
• Olibe, Kingsley O. & Strawser, Robert H. & Strawser, William R., 2022, "The information content of earnings for UK firms disclosing under UK GAAP and IFRS," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 46, issue C, DOI: 10.1016/j.intaccaudtax.2022.100449.
• Kolias, Georgios & Koumanakos, Evangelos, 2022, "CEO duality and tax avoidance: Empirical evidence from Greece," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 47, issue C, DOI: 10.1016/j.intaccaudtax.2022.100465.
• Hwang, Seokyoun & Sarath, Bharat & Han, Seung-youb, 2022, "Auditor independence: The effect of auditors’ quality control efforts and corporate governance," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 47, issue C, DOI: 10.1016/j.intaccaudtax.2022.100470.
• Brasch, Annika & Eierle, Brigitte & Jarvis, Robin, 2022, "Research and development investments, development costs capitalization, and credit ratings: Exploratory evidence from UK R&D-active private firms," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 48, issue C, DOI: 10.1016/j.intaccaudtax.2022.100485.
• Georgakopoulos, Georgios & Gounopoulos, Dimitrios & Huang, Chen & Patsika, Victoria, 2022, "The impact of IFRS adoption on IPOs management earnings forecasts in Australia," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 48, issue C, DOI: 10.1016/j.intaccaudtax.2022.100490.
• Haga, Jesper & Högholm, Kenneth & Sundvik, Dennis, 2022, "Peer firms’ reporting frequency and stock price synchronicity: European evidence," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 49, issue C, DOI: 10.1016/j.intaccaudtax.2022.100505.
• Yang, Jingwen & Hemmings, Danial & Jaafar, Aziz & Jackson, Richard H.G., 2022, "The real earnings management gap between private and public firms: Evidence from Europe," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 49, issue C, DOI: 10.1016/j.intaccaudtax.2022.100506.
• Kabir, Humayun & Su, Li, 2022, "How did IFRS 15 affect the revenue recognition practices and financial statements of firms? Evidence from Australia and New Zealand," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 49, issue C, DOI: 10.1016/j.intaccaudtax.2022.100507.
• Deng, Kebin & Hu, Fang & Tian, Gary Gang & Zhong, Ziying, 2022, "Does the disclosure of internal control deficiency matter for accrual quality? Evidence from China," Journal of Contemporary Accounting and Economics, Elsevier, volume 18, issue 1, DOI: 10.1016/j.jcae.2021.100282.
• Chatterjee, Chandrani & Shroff, Arpita A. & Sivaramakrishnan, K., 2022, "Debt contracting and the goodwill debate," Journal of Contemporary Accounting and Economics, Elsevier, volume 18, issue 2, DOI: 10.1016/j.jcae.2022.100316.
• Nguyen, Hang Thu & Alphonse, Pascal & Nguyen, Hiep Manh, 2022, "Financial distress and the accrual anomaly," Journal of Contemporary Accounting and Economics, Elsevier, volume 18, issue 3, DOI: 10.1016/j.jcae.2022.100319.
• Wilson, Mark & Wang, Kun Tracy & Wu, Yue & Lau, Archie, 2022, "Institutional investors and earnings management associated with controlling shareholders' promises: Evidence from the split share structure reform in China," Journal of Contemporary Accounting and Economics, Elsevier, volume 18, issue 3, DOI: 10.1016/j.jcae.2022.100330.
• Jia, Jing & Li, Zhongtian, 2022, "Risk management committees and readability of risk management disclosure," Journal of Contemporary Accounting and Economics, Elsevier, volume 18, issue 3, DOI: 10.1016/j.jcae.2022.100336.
• Hu, Gang & Liu, Yiye & Wang, Jacqueline Wenjie & Zhou, Gaoguang & Zhu, Xindong, 2022, "Insider ownership and stock price crash risk around the globe," Pacific-Basin Finance Journal, Elsevier, volume 72, issue C, DOI: 10.1016/j.pacfin.2022.101714.
• Coulton, Jeffrey J. & Saune, Naibuka & Taylor, Stephen L., 2022, "Are analysts' cash flow forecasts associated with improved earnings quality? Australian evidence," Pacific-Basin Finance Journal, Elsevier, volume 73, issue C, DOI: 10.1016/j.pacfin.2022.101758.
• Merkoulova, Yulia & Zivanovic, Branislav, 2022, "Financial constraints and financing sources in mergers and acquisitions," Pacific-Basin Finance Journal, Elsevier, volume 74, issue C, DOI: 10.1016/j.pacfin.2022.101814.
• Tang, Liang & Wan, Xiangyu, 2022, "Economic policy uncertainty and stock price informativeness," Pacific-Basin Finance Journal, Elsevier, volume 75, issue C, DOI: 10.1016/j.pacfin.2022.101856.
• Jiang, Yahan & Wang, Cai & Li, Sha & Wan, Jing, 2022, "Do institutional investors' corporate site visits improve ESG performance? Evidence from China," Pacific-Basin Finance Journal, Elsevier, volume 76, issue C, DOI: 10.1016/j.pacfin.2022.101884.
• Khalifa, Mariem & Trabelsi, Samir & Matoussi, Hamadi, 2022, "Leverage, R&D expenditures, and accounting conservatism: Evidence from technology firms," The Quarterly Review of Economics and Finance, Elsevier, volume 84, issue C, pages 285-304, DOI: 10.1016/j.qref.2022.02.002.
• Parnes, Dror, 2022, "Banks' off-balance sheet manipulations," The Quarterly Review of Economics and Finance, Elsevier, volume 86, issue C, pages 314-331, DOI: 10.1016/j.qref.2022.07.011.
• Neururer, Thaddeus, 2022, "Meet-or-beat streak heterogeneity and equity prices," The Quarterly Review of Economics and Finance, Elsevier, volume 86, issue C, pages 455-470, DOI: 10.1016/j.qref.2022.09.003.
• Tan, Jianhua & Wang, Xiongyuan & Zhang, Peng, 2022, "Logistics service standardization and corporate innovation: Evidence from a natural experiment," International Review of Economics & Finance, Elsevier, volume 77, issue C, pages 549-565, DOI: 10.1016/j.iref.2021.09.010.
• Athavale, Manoj & Guo, Zhaorui & Meng, Yun & Zhang, Tianshu, 2022, "Diversity of signing auditors and audit quality: Evidence from capital market in China," International Review of Economics & Finance, Elsevier, volume 78, issue C, pages 554-571, DOI: 10.1016/j.iref.2021.12.020.
• Zhang, Linlang & Zhang, Zhe & Zhang, Peng & Wang, Xiongyuan, 2022, "Defend or remain quiet? Tax avoidance and the textual characteristics of the MD&A in annual reports," International Review of Economics & Finance, Elsevier, volume 79, issue C, pages 193-204, DOI: 10.1016/j.iref.2021.12.016.
• Cao, Shijiao & Wang, Jianqiong & Zhou, Jianan, 2022, "Pricing like things alike: The role of financial statement comparability in bond pricing," International Review of Economics & Finance, Elsevier, volume 79, issue C, pages 428-447, DOI: 10.1016/j.iref.2022.02.059.
• Wang, Fengrong & Mbanyele, William & Muchenje, Linda, 2022, "Economic policy uncertainty and stock liquidity: The mitigating effect of information disclosure," Research in International Business and Finance, Elsevier, volume 59, issue C, DOI: 10.1016/j.ribaf.2021.101553.
• Gu, Junjian, 2022, "Do at home as Romans do? CEO overseas experience and financial misconduct risk of emerging market firms," Research in International Business and Finance, Elsevier, volume 60, issue C, DOI: 10.1016/j.ribaf.2022.101624.
• Gao, Haoyu & Wen, Huiyu & Wang, Xingjian, 2022, "Pandemic effect on corporate financial asset holdings: Precautionary or return-chasing?," Research in International Business and Finance, Elsevier, volume 62, issue C, DOI: 10.1016/j.ribaf.2022.101750.
• Baig, Ahmed & DeLisle, R. Jared & Zaynutdinova, Gulnara R., 2022, "Index mutual fund ownership and financial reporting quality," Research in International Business and Finance, Elsevier, volume 62, issue C, DOI: 10.1016/j.ribaf.2022.101755.
• Vo, Nguyen Ngoc Thao & Nguyen, Thai Vu Hong & Phan, Duc Hong Thi, 2022, "Earnings management and bank risk-taking behavior in Asia-Pacific region," Research in International Business and Finance, Elsevier, volume 63, issue C, DOI: 10.1016/j.ribaf.2022.101785.