Research classified by Journal of Economic Literature (JEL) codes

---

Top JEL
/ M: Business Administration and Business Economics; Marketing; Accounting; Personnel Economics
/ / M4: Accounting
/ / / M41: Accounting

2021

• Miller, Steve M. & Moussawi, Rabih & Wang, Bin & Yang, Tina, 2021, "Institutional investors and bank governance: An international analysis of bank earnings management," Journal of Corporate Finance, Elsevier, volume 70, issue C, DOI: 10.1016/j.jcorpfin.2021.102055.
• Clacher, Iain & Garcia Osma, Beatriz & Scarlat, Elvira & Shields, Karin, 2021, "Do commonalities facilitate private information channels? Evidence from common gender and insider trading," Journal of Corporate Finance, Elsevier, volume 70, issue C, DOI: 10.1016/j.jcorpfin.2021.102062.
• Chen, Xia & Jiang, Xuejun & Lu, Louise Yi & Yu, Yangxin, 2021, "Local political corruption and Firm's non-GAAP reporting," Journal of Corporate Finance, Elsevier, volume 70, issue C, DOI: 10.1016/j.jcorpfin.2021.102071.
• Haw, In-Mu & Song, Byron Y. & Tan, Weiqiang & Wang, Wenming, 2021, "Bankruptcy, overlapping directors, and bank loan pricing," Journal of Corporate Finance, Elsevier, volume 71, issue C, DOI: 10.1016/j.jcorpfin.2021.102097.
• Ni, Xiaoran & Wang, Ye & Yin, David, 2021, "Does Modern Information Technology Attenuate Managerial Information Hoarding? Evidence from the EDGAR Implementation," Journal of Corporate Finance, Elsevier, volume 71, issue C, DOI: 10.1016/j.jcorpfin.2021.102100.
• Anderson, Stephen J. & Lazicky, Christy & Zia, Bilal, 2021, "Measuring the unmeasured: Aggregating, anchoring, and adjusting to estimate small business performance," Journal of Development Economics, Elsevier, volume 151, issue C, DOI: 10.1016/j.jdeveco.2021.102655.
• Yang, Zhonghai & Lu, Yang & Tan, Wenhao, 2021, "Monetary policy tightening, accounting information comparability, and underinvestment: Evidence from China," Economic Analysis and Policy, Elsevier, volume 70, issue C, pages 123-147, DOI: 10.1016/j.eap.2021.02.005.
• Kabir, Md Nurul & Rahman, Sohanur & Rahman, Md Arifur & Anwar, Mumtaheena, 2021, "Carbon emissions and default risk: International evidence from firm-level data," Economic Modelling, Elsevier, volume 103, issue C, DOI: 10.1016/j.econmod.2021.105617.
• Fernández-Rodríguez, Elena & García-Fernández, Roberto & Martínez-Arias, Antonio, 2021, "Business and institutional determinants of Effective Tax Rate in emerging economies," Economic Modelling, Elsevier, volume 94, issue C, pages 692-702, DOI: 10.1016/j.econmod.2020.02.011.
• Leszczyłowska, Anna & Meier, Jan-Hendrik, 2021, "Do earnings stripping rules hamper investment? Evidence from CIT reforms in European countries," Economics Letters, Elsevier, volume 200, issue C, DOI: 10.1016/j.econlet.2021.109743.
• Bagchi, Sutirtha & Naughton, James P., 2021, "Public-sector pension plans and the discount rate assumption: The role of political incentives," Economics Letters, Elsevier, volume 204, issue C, DOI: 10.1016/j.econlet.2021.109914.
• El Diri, Malek & King, Timothy & Spokeviciute, Laima & Williams, Jonathan, 2021, "Hands in the cookie jar: Exploiting loan loss provisions under bank financial distress," Economics Letters, Elsevier, volume 209, issue C, DOI: 10.1016/j.econlet.2021.110098.
• Fan, Yaoyao & Jiang, Yuxiang & John, Kose & Liu, Frank Hong, 2021, "From watchdog to watchman: Do independent directors monitor a CEO of their own age?," Journal of Empirical Finance, Elsevier, volume 61, issue C, pages 206-229, DOI: 10.1016/j.jempfin.2021.01.008.
• Peng, Qiyuan & Yin, Sirui, 2021, "Does the executive labor market discipline? Labor market incentives and earnings management," Journal of Empirical Finance, Elsevier, volume 62, issue C, pages 62-86, DOI: 10.1016/j.jempfin.2021.02.003.
• Le, Ha Thi Thu & Vo, Xuan Vinh & Vo, Thi Thuc, 2021, "Accruals quality and the cost of debt: Evidence from Vietnam," International Review of Financial Analysis, Elsevier, volume 76, issue C, DOI: 10.1016/j.irfa.2021.101726.
• Devos, Erik & Huang, Jianning & Zhou, Fuzhao, 2021, "The effects of corporate name changes on firm information environment and earnings management," International Review of Financial Analysis, Elsevier, volume 77, issue C, DOI: 10.1016/j.irfa.2021.101849.
• Berrill, Jenny & Campa, Domenico & O'Hagan-Luff, Martha, 2021, "Firm diversification and earnings management strategies: European evidence," International Review of Financial Analysis, Elsevier, volume 78, issue C, DOI: 10.1016/j.irfa.2021.101955.
• Tsai, Yu Ling & Huang, Hua-Wei, 2021, "Does IFRS reduce IPO underpricing? evidence from China," Finance Research Letters, Elsevier, volume 40, issue C, DOI: 10.1016/j.frl.2020.101673.
• Do, Trung K., 2021, "Financial statement comparability and corporate debt maturity," Finance Research Letters, Elsevier, volume 40, issue C, DOI: 10.1016/j.frl.2020.101693.
• Zhang, Junru & Zhang, Zhaoyong, 2021, "CSR, Media and Stock Illiquidity: Evidence from Chinese Listed Financial Firms," Finance Research Letters, Elsevier, volume 41, issue C, DOI: 10.1016/j.frl.2020.101809.
• Lee, Sangho & Lee, Sejoong & Ryu, Ji Yeon, 2021, "Do Competent Managers Hoard Bad News? Self-regulation Theory and Korean Evidence," Finance Research Letters, Elsevier, volume 41, issue C, DOI: 10.1016/j.frl.2020.101836.
• Hoang, Khoa & Cannavan, Damien & Huang, Ronghong & Peng, Xiaowen, 2021, "Predicting stock returns with implied cost of capital: A partial least squares approach," Journal of Financial Markets, Elsevier, volume 53, issue C, DOI: 10.1016/j.finmar.2020.100576.
• Abdelsalam, Omneya & Elnahass, Marwa & Batten, Jonathan A. & Mollah, Sabur, 2021, "New insights into bank asset securitization: The impact of religiosity," Journal of Financial Stability, Elsevier, volume 54, issue C, DOI: 10.1016/j.jfs.2021.100854.
• Kim, Hyonok & Yasuda, Yukihiro, 2021, "Economic policy uncertainty and earnings management: Evidence from Japan," Journal of Financial Stability, Elsevier, volume 56, issue C, DOI: 10.1016/j.jfs.2021.100925.
• Gomez-Biscarri, Javier & López-Espinosa, Germán & Mesa-Toro, Andrés, 2021, "The risk implications of the business loan activity in credit unions," Journal of Financial Stability, Elsevier, volume 56, issue C, DOI: 10.1016/j.jfs.2021.100932.
• Kurauone, Ophias & Kong, Yusheng & Sun, Huaping & Muzamhindo, Simbarashe & Famba, Takuriramunashe & Taghizadeh-Hesary, Farhad, 2021, "The effects of International Financial Reporting Standards, auditing and legal enforcement on tax evasion: Evidence from 37 African countries," Global Finance Journal, Elsevier, volume 49, issue C, DOI: 10.1016/j.gfj.2020.100561.
• Lu, Jing & Wang, Jun, 2021, "Corporate governance, law, culture, environmental performance and CSR disclosure: A global perspective," Journal of International Financial Markets, Institutions and Money, Elsevier, volume 70, issue C, DOI: 10.1016/j.intfin.2020.101264.
• Gao, Feng & Li, Yubin & Wang, Xinjie & Zhong, Zhaodong (Ken), 2021, "Corporate social responsibility and the term structure of CDS spreads," Journal of International Financial Markets, Institutions and Money, Elsevier, volume 74, issue C, DOI: 10.1016/j.intfin.2021.101406.
• Tsalavoutas, Ioannis & Tsoligkas, Fanis, 2021, "Uncertainty avoidance and stock price informativeness of future earnings," Journal of International Financial Markets, Institutions and Money, Elsevier, volume 75, issue C, DOI: 10.1016/j.intfin.2021.101410.
• Sha, Yezhou & Qiao, Lu & Li, Suyang & Bu, Ziwen, 2021, "Political freedom and earnings management," Journal of International Financial Markets, Institutions and Money, Elsevier, volume 75, issue C, DOI: 10.1016/j.intfin.2021.101443.
• Bertrand, Jérémie & de Brebisson, Hélène & Burietz, Aurore, 2021, "Why choosing IFRS? Benefits of voluntary adoption by European private companies," International Review of Law and Economics, Elsevier, volume 65, issue C, DOI: 10.1016/j.irle.2020.105968.
• Gipper, Brandon, 2021, "The economic effects of expanded compensation disclosures," Journal of Accounting and Economics, Elsevier, volume 71, issue 1, DOI: 10.1016/j.jacceco.2020.101338.
• Leone, Andrew J. & Li, Edward Xuejun & Liu, Michelle, 2021, "On the SEC's 2010 enforcement cooperation program," Journal of Accounting and Economics, Elsevier, volume 71, issue 1, DOI: 10.1016/j.jacceco.2020.101355.
• Reiter, Nayana, 2021, "Investor communication and the benefits of cross-listing," Journal of Accounting and Economics, Elsevier, volume 71, issue 1, DOI: 10.1016/j.jacceco.2020.101356.
• Heese, Jonas & Krishnan, Ranjani & Ramasubramanian, Hari, 2021, "The Department of Justice as a gatekeeper in whistleblower-initiated corporate fraud enforcement: Drivers and consequences," Journal of Accounting and Economics, Elsevier, volume 71, issue 1, DOI: 10.1016/j.jacceco.2020.101357.
• Xue, Hao & Zheng, Ronghuo, 2021, "Word-of-mouth communication, noise-driven volatility, and public disclosure," Journal of Accounting and Economics, Elsevier, volume 71, issue 1, DOI: 10.1016/j.jacceco.2020.101363.
• Seo, Hojun, 2021, "Peer effects in corporate disclosure decisions," Journal of Accounting and Economics, Elsevier, volume 71, issue 1, DOI: 10.1016/j.jacceco.2020.101364.
• Kim, Jinhwan & Valentine, Kristen, 2021, "The innovation consequences of mandatory patent disclosures," Journal of Accounting and Economics, Elsevier, volume 71, issue 2, DOI: 10.1016/j.jacceco.2020.101381.
• Heese, Jonas & Pérez-Cavazos, Gerardo, 2021, "The effect of retaliation costs on employee whistleblowing," Journal of Accounting and Economics, Elsevier, volume 71, issue 2, DOI: 10.1016/j.jacceco.2020.101385.
• Kepler, John D., 2021, "Private communication among competitors and public disclosure," Journal of Accounting and Economics, Elsevier, volume 71, issue 2, DOI: 10.1016/j.jacceco.2021.101387.
• Dong, Yashu & Young, Danqing, 2021, "Foreign macroeconomic and industry-related information transfers around earnings announcements: Evidence from U.S.-listed non-U.S. firms," Journal of Accounting and Economics, Elsevier, volume 71, issue 2, DOI: 10.1016/j.jacceco.2021.101400.
• Kang, Jung Koo & Loumioti, Maria & Wittenberg-Moerman, Regina, 2021, "The harmonization of lending standards within banks through mandated loan-level transparency," Journal of Accounting and Economics, Elsevier, volume 72, issue 1, DOI: 10.1016/j.jacceco.2021.101386.
• Allee, Kristian D. & Do, Chuong & Sterin, Mikhail, 2021, "Product market competition, disclosure framing, and casting in earnings conference calls," Journal of Accounting and Economics, Elsevier, volume 72, issue 1, DOI: 10.1016/j.jacceco.2021.101405.
• Aobdia, Daniel & Dou, Yiwei & Kim, Jungbae, 2021, "Public audit oversight and the originate-to-distribute model," Journal of Accounting and Economics, Elsevier, volume 72, issue 1, DOI: 10.1016/j.jacceco.2021.101420.
• Beardsley, Erik L. & Robinson, John R. & Wong, Paul A., 2021, "What's my target? Individual analyst forecasts and last-chance earnings management," Journal of Accounting and Economics, Elsevier, volume 72, issue 1, DOI: 10.1016/j.jacceco.2021.101423.
• Amel-Zadeh, Amir & Barth, Mary E., 2021, "Auditor reporting to bank regulators: Effective regulation or regulatory overreach?," Journal of Accounting and Economics, Elsevier, volume 72, issue 2, DOI: 10.1016/j.jacceco.2021.101450.
• Chen, Yangyang & Hasan, Iftekhar & Saffar, Walid & Zolotoy, Leon, 2021, "Executive Equity Risk-Taking Incentives and Firms’ Choice of Debt Structure," Journal of Banking & Finance, Elsevier, volume 133, issue C, DOI: 10.1016/j.jbankfin.2021.106274.
• Xiong, Yan & Yang, Liyan, 2021, "Disclosure, competition, and learning from asset prices," Journal of Economic Theory, Elsevier, volume 197, issue C, DOI: 10.1016/j.jet.2021.105331.
• Faccio, Mara & Morck, Randall & Deniz Yavuz, M., 2021, "Business groups and the incorporation of firm-specific shocks into stock prices," Journal of Financial Economics, Elsevier, volume 139, issue 3, pages 852-871, DOI: 10.1016/j.jfineco.2020.09.005.
• Naaraayanan, S. Lakshmi & Nielsen, Kasper Meisner, 2021, "Does personal liability deter individuals from serving as independent directors?," Journal of Financial Economics, Elsevier, volume 140, issue 2, pages 621-643, DOI: 10.1016/j.jfineco.2021.01.003.
• Cao, Sean Shun & Fang, Vivian W. & (Gillian) Lei, Lijun, 2021, "Negative peer disclosure," Journal of Financial Economics, Elsevier, volume 140, issue 3, pages 815-837, DOI: 10.1016/j.jfineco.2021.02.007.
• Bischof, Jannis & Laux, Christian & Leuz, Christian, 2021, "Accounting for financial stability: Bank disclosure and loss recognition in the financial crisis," Journal of Financial Economics, Elsevier, volume 141, issue 3, pages 1188-1217, DOI: 10.1016/j.jfineco.2021.05.016.
• Azar, José & Duro, Miguel & Kadach, Igor & Ormazabal, Gaizka, 2021, "The Big Three and corporate carbon emissions around the world," Journal of Financial Economics, Elsevier, volume 142, issue 2, pages 674-696, DOI: 10.1016/j.jfineco.2021.05.007.
• Rouen, Ethan & So, Eric C. & Wang, Charles C.Y., 2021, "Core earnings: New data and evidence," Journal of Financial Economics, Elsevier, volume 142, issue 3, pages 1068-1091, DOI: 10.1016/j.jfineco.2021.04.025.
• Berg, Tobias & Reisinger, Markus & Streitz, Daniel, 2021, "Spillover effects in empirical corporate finance," Journal of Financial Economics, Elsevier, volume 142, issue 3, pages 1109-1127, DOI: 10.1016/j.jfineco.2021.04.039.
• Livdan, Dmitry & Nezlobin, Alexander, 2021, "Investment, capital stock, and replacement cost of assets when economic depreciation is non-geometric," Journal of Financial Economics, Elsevier, volume 142, issue 3, pages 1444-1469, DOI: 10.1016/j.jfineco.2021.05.021.
• Karampinis, Nikolaos I., 2021, "A cross-national analysis on the impact of enforcement on impairments of tangible assets under IFRS," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 42, issue C, DOI: 10.1016/j.intaccaudtax.2020.100358.
• Aust, Viktoria & Pelger, Christoph & Drefahl, Christian, 2021, "Exploring the relationship between valuation and stewardship uses of accounting information: Empirical evidence from German listed firms," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 42, issue C, DOI: 10.1016/j.intaccaudtax.2020.100375.
• Alhababsah, Salem & Yekini, Sina, 2021, "Audit committee and audit quality: An empirical analysis considering industry expertise, legal expertise and gender diversity," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 42, issue C, DOI: 10.1016/j.intaccaudtax.2021.100377.
• Chen, Tao, 2021, "Informed trading and earnings announcement driven disagreement in global markets," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 43, issue C, DOI: 10.1016/j.intaccaudtax.2021.100379.
• Moufty, Souad & Clark, Ephraim & Al-Najjar, Basil, 2021, "The different dimensions of sustainability and bank performance: Evidence from the EU and the USA," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 43, issue C, DOI: 10.1016/j.intaccaudtax.2021.100381.
• Al Mabsali, Yousuf Khamis & Hayward, Robert & Eliwa, Yasser, 2021, "Managerial tools used to meet or beat analyst forecasts: Evidence from the UK," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 43, issue C, DOI: 10.1016/j.intaccaudtax.2021.100383.
• Ahmed, Anwer S. & Iwasaki, Takuya, 2021, "Foreign ownership, appointment of independent directors, and firm value: Evidence from Japanese firms," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 43, issue C, DOI: 10.1016/j.intaccaudtax.2021.100401.
• Boahen, Eric O. & Mamatzakis, Emmanuel C., 2021, "What are the effects of culture and institutions on classification shifting in India?," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 44, issue C, DOI: 10.1016/j.intaccaudtax.2021.100402.
• Li, Leye & Monroe, Gary S. & Wang, Jenny Jing, 2021, "State ownership and abnormal accruals in highly-valued firms: Evidence from China," Journal of Contemporary Accounting and Economics, Elsevier, volume 17, issue 1, DOI: 10.1016/j.jcae.2020.100223.
• Hu, Jun & Wu, Huiying & Ying, Sammy Xiaoyan & Long, Wenbin, 2021, "Relative-to-rival corporate philanthropy, product market competitiveness, and stakeholders," Journal of Contemporary Accounting and Economics, Elsevier, volume 17, issue 1, DOI: 10.1016/j.jcae.2020.100237.
• Haider, Imran & Singh, Harjinder & Sultana, Nigar, 2021, "Managerial ability and accounting conservatism," Journal of Contemporary Accounting and Economics, Elsevier, volume 17, issue 1, DOI: 10.1016/j.jcae.2020.100242.
• Jutasompakorn, Pearpilai & Lim, Chu Yeong & Ranasinghe, Tharindra & Ow Yong, Kevin, 2021, "Impact of Basel III on the discretion and timeliness of Banks’ loan loss provisions," Journal of Contemporary Accounting and Economics, Elsevier, volume 17, issue 2, DOI: 10.1016/j.jcae.2021.100255.
• Goodwin, John & Routledge, James, 2021, "Determinants of the duration of the voluntary administration process: An unconditional quantile regression analysis," Journal of Contemporary Accounting and Economics, Elsevier, volume 17, issue 3, DOI: 10.1016/j.jcae.2021.100276.
• Kutubi, Shawgat S. & Ahmed, Kamran & Khan, Hayat & Garg, Mukesh, 2021, "Multiple directorships and the extent of loan loss provisions: Evidence from banks in South Asia," Journal of Contemporary Accounting and Economics, Elsevier, volume 17, issue 3, DOI: 10.1016/j.jcae.2021.100277.
• Mather, Paul & Ranasinghe, Dinithi & Unda, Luisa A., 2021, "Are gender diverse boards more cautious? The impact of board gender diversity on sentiment in earnings press releases," Journal of Contemporary Accounting and Economics, Elsevier, volume 17, issue 3, DOI: 10.1016/j.jcae.2021.100278.
• Kitagawa, Norio, 2021, "Macroeconomic uncertainty and management forecast accuracy," Journal of Contemporary Accounting and Economics, Elsevier, volume 17, issue 3, DOI: 10.1016/j.jcae.2021.100281.
• Glegg, Charmaine & Harris, Oneil & Ngo, Thanh & Susnjara, Jurica, 2021, "Having the government as a client: Does this reduce earnings management of the firm?," Journal of Government and Economics, Elsevier, volume 4, issue C, DOI: 10.1016/j.jge.2021.100022.
• Abdalla, Ahmed M. & Carabias, Jose M. & Patatoukas, Panos N., 2021, "The real-time macro content of corporate financial reports: A dynamic factor model approach," Journal of Monetary Economics, Elsevier, volume 118, issue C, pages 260-280, DOI: 10.1016/j.jmoneco.2021.01.006.
• Hsieh, Wen-liang Gideon & Lee, Chin-Shen, 2021, "Who reacts to what information in securities analyst reports? Direct evidence from the investor trade imbalance," Pacific-Basin Finance Journal, Elsevier, volume 65, issue C, DOI: 10.1016/j.pacfin.2020.101492.
• Liang, Quanxi & Li, Qiumei & Lu, Meiting & Shan, Yaowen, 2021, "Industry and geographic peer effects on corporate tax avoidance: Evidence from China," Pacific-Basin Finance Journal, Elsevier, volume 67, issue C, DOI: 10.1016/j.pacfin.2021.101545.
• Li, Tao & Ji, Yu, 2021, "Institutional ownership and insider trading profitability: Evidence from an emerging market," Pacific-Basin Finance Journal, Elsevier, volume 70, issue C, DOI: 10.1016/j.pacfin.2021.101668.
• Le Quang, Gaëtan, 2021, "“Taking Diversity Into Account”: Real effects of accounting measurement on asset allocation," The Quarterly Review of Economics and Finance, Elsevier, volume 80, issue C, pages 135-143, DOI: 10.1016/j.qref.2021.02.008.
• Das, Somnath & King, Alexander Z., 2021, "Measuring the informativeness of earnings announcements: The role of event windows," The Quarterly Review of Economics and Finance, Elsevier, volume 82, issue C, pages 350-367, DOI: 10.1016/j.qref.2021.09.006.
• Mughal, Azhar & Tao, Qizhi & Sun, Yicheng & Xiang, Xueman, 2021, "Earnings management at target firms and the acquirers’ performance," International Review of Economics & Finance, Elsevier, volume 72, issue C, pages 384-404, DOI: 10.1016/j.iref.2020.12.011.
• Xu, Qiuhua & Deng, Li & Li, Sen & Huang, Wen, 2021, "Do hometown connections affect corporate governance? Evidence from Chinese Listed Companies," International Review of Economics & Finance, Elsevier, volume 73, issue C, pages 290-302, DOI: 10.1016/j.iref.2020.12.035.
• Lee, Cheng-Few & Sung, Hao-Chang, 2021, "Product market competition and real activities manipulation: Theory and implications," International Review of Economics & Finance, Elsevier, volume 74, issue C, pages 192-205, DOI: 10.1016/j.iref.2021.01.019.
• Guo, Shijun & Yu, Xin & Faff, Robert, 2021, "Political connections and media slant," International Review of Economics & Finance, Elsevier, volume 74, issue C, pages 58-80, DOI: 10.1016/j.iref.2021.02.003.
• Cheng, Louis T.W. & Wang, Jacqueline Wenjie, 2021, "Equity ownership and corporate transparency: International evidence," International Review of Economics & Finance, Elsevier, volume 76, issue C, pages 143-165, DOI: 10.1016/j.iref.2021.03.005.
• Naaman, Christine & Magnan, Michel & Hammami, Ahmad & Yao, Li, 2021, "Credit unions vs. commercial banks, who takes more risk?," Research in International Business and Finance, Elsevier, volume 55, issue C, DOI: 10.1016/j.ribaf.2020.101340.
• Majeed, Muhammad Ansar & Yan, Chao, 2021, "Financial statement comparability, state ownership, and the cost of debt: Evidence from China," Research in International Business and Finance, Elsevier, volume 58, issue C, DOI: 10.1016/j.ribaf.2021.101497.
• Cascino, Stefano & Clatworthy, Mark A. & Osma, Beatriz Garcia & Gassen, Joachim & Imam, Shahed, 2021, "The usefulness of financial accounting information: evidence from the field," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 107569, Nov.
• Livdan, Dmitry & Nezlobin, Alexander, 2021, "Investment, capital stock, and replacement cost of assets when economic depreciation is non-geometric," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 108639, Dec.
• Anantharaman, Divya & Chuk, Elizabeth & Kamath, Saipriya, 2021, "Location, location, location! Real effects from the mandated removal of pension expected return from operating income," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 108931, Feb.
• Raghunandan, Aneesh, 2021, "Financial misconduct and employee mistreatment: evidence from wage theft," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 109863, Sep.
• Nezlobin, Alexander & Sloan, Richard G. & Giedt, Jenny Zha, 2022, "Construct validity in accruals quality research," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 112165, Sep.
• Yousuf Kamal, 2021, "Stakeholders expectations for CSR-related corporate governance disclosure: evidence from a developing country," Asian Review of Accounting, Emerald Group Publishing Limited, volume 29, issue 2, pages 97-127, January, DOI: 10.1108/ARA-04-2020-0052.
• Radwan Hussien Alkebsee & Ahsan Habib, 2021, "Media coverage and financial restatements: evidence from China," Asian Review of Accounting, Emerald Group Publishing Limited, volume 29, issue 4, pages 505-524, September, DOI: 10.1108/ARA-05-2021-0092.
• Jun Guo & Jung Yeun Kim & Sungsoo Kim & Nan Zhou, 2021, "CEO beauty and management guidance," Asian Review of Accounting, Emerald Group Publishing Limited, volume 30, issue 1, pages 152-173, December, DOI: 10.1108/ARA-09-2021-0174.
• Fang Zhao & Abhijit Barua & Jung Hoon Kim, 2021, "Consolidation of off-balance sheet entities and investment efficiency," Accounting Research Journal, Emerald Group Publishing Limited, volume 35, issue 3, pages 364-381, September, DOI: 10.1108/ARJ-09-2020-0291.
• Hanqing “Chevy” Fang & Yulin Shi & Zhenyu Wu, 2021, "Familial altruism and reputation risk: evidence from China," China Finance Review International, Emerald Group Publishing Limited, volume 11, issue 4, pages 437-448, April, DOI: 10.1108/CFRI-01-2021-0016.
• Agim Mamuti & Evlia Hysa & Francesco Caputo, 2021, "Harmonization Process of Albanian National Accounting Standards and International Accounting," Contemporary Studies in Economic and Financial Analysis, Emerald Group Publishing Limited, "Contemporary Issues in Public Sector Accounting and Auditing", DOI: 10.1108/S1569-375920200000105003.
• Öznur Arslan, 2021, "Modern Approaches, Recording Methods, and International Regulations on Public Accounting," Contemporary Studies in Economic and Financial Analysis, Emerald Group Publishing Limited, "Contemporary Issues in Public Sector Accounting and Auditing", DOI: 10.1108/S1569-375920200000105011.
• Olga Fullana & Mariano González & David Toscano, 2021, "IFRS adoption and unconditional conservatism: an accrual-based analysis," International Journal of Accounting & Information Management, Emerald Group Publishing Limited, volume 29, issue 5, pages 848-866, October, DOI: 10.1108/IJAIM-05-2021-0093.
• Jinglin Jiang & Weiwei Wang, 2021, "Individual investors' responses to mutual fund fire sales and sell-side analysts' price-correcting revisions," International Journal of Managerial Finance, Emerald Group Publishing Limited, volume 18, issue 3, pages 510-533, July, DOI: 10.1108/IJMF-01-2021-0054.
• Wanyi Chen, 2021, "Are financial derivatives tax havens? Evidence from China," International Journal of Emerging Markets, Emerald Group Publishing Limited, volume 17, issue 8, pages 1949-1972, January, DOI: 10.1108/IJOEM-06-2020-0655.
• Abdullah Bugshan & Walid Bakry & Yongqing Li, 2021, "Oil price volatility and firm profitability: an empirical analysis of Shariah-compliant and non-Shariah-compliant firms," International Journal of Emerging Markets, Emerald Group Publishing Limited, volume 18, issue 5, pages 1147-1167, June, DOI: 10.1108/IJOEM-10-2020-1288.
• Christina Juliana & Lindawati Gani & Johnny Jermias, 2021, "Performance implications of misalignment among business strategy, leadership style, organizational culture and management accounting systems," International Journal of Ethics and Systems, Emerald Group Publishing Limited, volume 37, issue 4, pages 509-525, July, DOI: 10.1108/IJOES-02-2021-0033.
• Hidayah Asfaro Saragih & Dyah Setyaningrum, 2021, "Can Re-election Strengthen the Relationship Between Local Government Spending and Financial Performance?," International Symposia in Economic Theory and Econometrics, Emerald Group Publishing Limited, "Recent Developments in Asian Economics International Symposia in Economic Theory and Econometrics", DOI: 10.1108/S1571-038620210000028005.
• Agustin Palupi, 2021, "Relationship Between Income Smoothing and Earnings Announcement," International Symposia in Economic Theory and Econometrics, Emerald Group Publishing Limited, "Environmental, Social, and Governance Perspectives on Economic Development in Asia", DOI: 10.1108/S1571-03862021000029A026.
• Philipp Ottenstein & Saskia Erben & Sébastien Jost & Carl William Weuster & Henning Zülch, 2021, "From voluntarism to regulation: effects of Directive 2014/95/EU on sustainability reporting in the EU," Journal of Applied Accounting Research, Emerald Group Publishing Limited, volume 23, issue 1, pages 55-98, July, DOI: 10.1108/JAAR-03-2021-0075.
• Simona Fiandrino & Melchior Gromis di Trana & Alberto Tonelli & Antonella Lucchese, 2021, "The multi-faceted dimensions for the disclosure quality of non-financial information in revising directive 2014/95/EU," Journal of Applied Accounting Research, Emerald Group Publishing Limited, volume 23, issue 1, pages 274-300, July, DOI: 10.1108/JAAR-04-2021-0118.
• Ricardo Malagueño & Jacobo Gomez-Conde & Yannick de Harlez & Olaf Hoffmann, 2021, "Controller involvement in a project management setting: effects on project functions and performance," Journal of Applied Accounting Research, Emerald Group Publishing Limited, volume 22, issue 2, pages 334-364, January, DOI: 10.1108/JAAR-07-2020-0129.
• Abdulbaset Ab Klish & Moade Fawzi Shaker Shubita & Junjie Wu, 2021, "IFRS adoption and financial reporting quality in the MENA region," Journal of Applied Accounting Research, Emerald Group Publishing Limited, volume 23, issue 3, pages 570-603, October, DOI: 10.1108/JAAR-08-2020-0155.
• T.G. Saji, 2021, "Asymmetric financial reporting quality and firm size: conditional evidence from an emerging market," Journal of Applied Accounting Research, Emerald Group Publishing Limited, volume 23, issue 5, pages 977-1004, December, DOI: 10.1108/JAAR-10-2021-0264.
• Walaa Wahid ElKelish, 2021, "The International Financial Reporting Standards 9 financial instruments, information quality and stock returns in the modern technology era," Journal of Applied Accounting Research, Emerald Group Publishing Limited, volume 22, issue 3, pages 465-483, January, DOI: 10.1108/JAAR-12-2019-0164.
• Dau Thi Kim Thoa & Vo Van Nhi, 2021, "Improving the quality of the financial accounting information through strengthening of the financial autonomy at public organizations," Journal of Asian Business and Economic Studies, Emerald Group Publishing Limited, volume 29, issue 1, pages 66-82, April, DOI: 10.1108/JABES-06-2020-0059.
• Deepa Mangala & Mamta Dhanda, 2021, "Earnings management and listing day performance of IPOs in India," Journal of Accounting in Emerging Economies, Emerald Group Publishing Limited, volume 12, issue 5, pages 812-839, December, DOI: 10.1108/JAEE-01-2021-0032.
• Lan Anh Nguyen & Brendan O'Connell & Michael Kend & Van Anh Thi Pham & Gillian Vesty, 2021, "The likelihood of widespread accounting manipulation within an emerging economy," Journal of Accounting in Emerging Economies, Emerald Group Publishing Limited, volume 11, issue 2, pages 312-339, February, DOI: 10.1108/JAEE-02-2020-0041.
• Loai Ali Zeenalabden Ali Alsaid, 2021, "Performance measurement in smart city governance: a case study of an Egyptian city council," Journal of Accounting in Emerging Economies, Emerald Group Publishing Limited, volume 11, issue 3, pages 395-430, March, DOI: 10.1108/JAEE-09-2020-0244.
• Malik Muneer Abu Afifa & Isam Saleh, 2021, "Management accounting systems effectiveness, perceived environmental uncertainty and enterprise risk management: evidence from Jordan," Journal of Accounting & Organizational Change, Emerald Group Publishing Limited, volume 17, issue 5, pages 704-727, June, DOI: 10.1108/JAOC-10-2020-0165.
• Franziska Grieser & Burkhard Pedell, 2021, "Exploring risk culture controls: to what extent can the development of organizational risk culture be controlled and how?," Journal of Accounting & Organizational Change, Emerald Group Publishing Limited, volume 18, issue 5, pages 752-788, December, DOI: 10.1108/JAOC-11-2020-0189.
• Peterson K. Ozili, 2021, "Bank earnings management using loan loss provisions: comparing the UK, France, South Africa and Egypt," Journal of Economic and Administrative Sciences, Emerald Group Publishing Limited, volume 39, issue 2, pages 354-365, June, DOI: 10.1108/JEAS-02-2021-0024.
• Dror Parnes, 2021, "A spline hazard model for current expected credit losses," Journal of Financial Economic Policy, Emerald Group Publishing Limited, volume 14, issue 3, pages 283-316, July, DOI: 10.1108/JFEP-08-2020-0175.
• Gatot Soepriyanto & Sienny Tjokroaminoto & Arfian Erma Zudana, 2021, "Annual report readability and accounting irregularities: evidence from public listed companies in Indonesia," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, volume 19, issue 5, pages 793-818, June, DOI: 10.1108/JFRA-01-2020-0006.
• Deepa Mangala & Mamta Dhanda, 2021, "Earnings management and issue characteristics: an empirical analysis of IPOs in India," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, volume 21, issue 3, pages 553-574, December, DOI: 10.1108/JFRA-01-2021-0006.
• Khairul Anuar Kamarudin & Akmalia M. Ariff & Wan Adibah Wan Ismail, 2021, "Product market competition, board gender diversity and corporate sustainability performance: international evidence," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, volume 20, issue 2, pages 233-260, August, DOI: 10.1108/JFRA-01-2021-0020.
• Rupjyoti Saha & Kailash Chandra Kabra, 2021, "Corporate governance and voluntary disclosure: evidence from India," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, volume 20, issue 1, pages 127-160, May, DOI: 10.1108/JFRA-03-2020-0079.
• Nandita Mishra & Mohamed Nurullah & Adel Sarea, 2021, "An empirical study on company’s perception of integrated reporting in India," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, volume 20, issue 3/4, pages 493-515, July, DOI: 10.1108/JFRA-03-2020-0081.
• Laila Mohamed Alshawadfy Aladwey, 2021, "The effect of equity ownership structure on non-conditional conservatism: an empirical study based on listed companies in Egypt," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, volume 19, issue 5, pages 742-771, May, DOI: 10.1108/JFRA-04-2020-0104.
• Sandra Alves, 2021, "CEO duality, earnings quality and board independence," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, volume 21, issue 2, pages 217-231, August, DOI: 10.1108/JFRA-07-2020-0191.
• Nischala P. Reddy & Ben Le & Donna L. Paul, 2021, "Impact of Sarbanes Oxley Act on initial public offerings: new evidence from reverse leveraged buyouts," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, volume 21, issue 3, pages 575-591, December, DOI: 10.1108/JFRA-08-2021-0237.
• Malik Muneer Abu Afifa & Isam Hamad Saleh & Fadi Fouad Haniah, 2021, "Does earnings management mediate the relationship between audit quality and company performance? Evidence from Jordan," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, volume 21, issue 3, pages 747-774, December, DOI: 10.1108/JFRA-08-2021-0245.
• Ben Le & Paula Hearn Moore, 2021, "The impact of audit quality on earnings management and cost of equity capital: evidence from a developing market," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, volume 21, issue 3, pages 695-728, December, DOI: 10.1108/JFRA-09-2021-0284.
• Amani Hussein & Ghadir Nounou, 2021, "The impact of internet financial reporting on Egyptian company’s performance," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, volume 20, issue 5, pages 841-865, October, DOI: 10.1108/JFRA-10-2020-0293.
• Peterson K. Ozili, 2021, "Big 4 auditors, bank earnings management and financial crisis in Africa," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, volume 20, issue 2, pages 215-232, July, DOI: 10.1108/JFRA-10-2020-0306.
• Chijioke Nwachukwu, 2021, "Systematic review of integrated reporting: recent trend and future research agenda," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, volume 20, issue 3/4, pages 580-598, June, DOI: 10.1108/JFRA-10-2020-0308.
• Muttanachai Suttipun & Thanyaorn Yordudom, 2021, "Impact of environmental, social and governance disclosures on market reaction: an evidence of Top50 companies listed from Thailand," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, volume 20, issue 3/4, pages 753-767, June, DOI: 10.1108/JFRA-12-2020-0377.
• Mariem Mejri & Hakim Ben Othman & Basiem Al-Shattarat & Kais Baatour, 2021, "Effect of cultural tightness-looseness on money laundering: a cross-country study," Journal of Money Laundering Control, Emerald Group Publishing Limited, volume 25, issue 2, pages 414-426, June, DOI: 10.1108/JMLC-03-2021-0025.
• Makoto Kuroki & Katsuhiro Motokawa, 2021, "Do non-financial performance and accrual-based cost information affect public sector budgeting?," Journal of Public Budgeting, Accounting & Financial Management, Emerald Group Publishing Limited, volume 34, issue 6, pages 95-116, November, DOI: 10.1108/JPBAFM-03-2021-0056.
• Nino Martin Paulus & Marina Koelbl & Wolfgang Schaefers, 2021, "Can textual analysis solve the underpricing puzzle? A US REIT study," Journal of Property Investment & Finance, Emerald Group Publishing Limited, volume 40, issue 6, pages 548-570, November, DOI: 10.1108/JPIF-06-2021-0052.
• Mariya Gubareva, 2021, "How to estimate expected credit losses – ECL – for provisioning under IFRS 9," Journal of Risk Finance, Emerald Group Publishing Limited, volume 22, issue 2, pages 169-190, June, DOI: 10.1108/JRF-05-2020-0094.
• Hanmei Chen & Weishi Jia & Shuo Li & Zenghui Liu, 2021, "Governmental customer concentration and audit pricing," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 36, issue 2, pages 334-362, April, DOI: 10.1108/MAJ-01-2019-2159.
• Mao-Feng Kao & Min-Jeng Shiue & Chien-Hao Tseng, 2021, "Voluntary audit committees, auditor selection and audit quality: evidence from Taiwan," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 36, issue 4, pages 616-642, June, DOI: 10.1108/MAJ-04-2020-2632.
• Mohd Mohid Rahmat & Siti Hajar Asmah Ali & Norman Mohd Saleh, 2021, "Auditor-client relationship and related party transactions disclosure: the role of family controlling shareholders from a network perspective," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 36, issue 4, pages 591-615, July, DOI: 10.1108/MAJ-05-2019-2312.
• Zeshan Ghafoor & Irfan Ahmed & Arshad Hassan, 2021, "Audit committee characteristics, enterprise risk management and stock price synchronicity," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 37, issue 1, pages 69-101, November, DOI: 10.1108/MAJ-12-2020-2942.
• Sandro Brunelli & Camilla Falivena & Chiara Carlino & Francesco Venuti, 2021, "Accountability for climate change: a research synthesis through the lenses of the integrated thinking approach," Meditari Accountancy Research, Emerald Group Publishing Limited, volume 29, issue 4, pages 1005-1038, February, DOI: 10.1108/MEDAR-01-2020-0682.
• Daniel Tidbury & Steven F. Cahan & Li Chen, 2021, "Does deal size moderate the effects of board faultlines? Evidence from acquisitions," Meditari Accountancy Research, Emerald Group Publishing Limited, volume 30, issue 5, pages 1334-1366, June, DOI: 10.1108/MEDAR-06-2020-0919.
• Vera Palea, 2021, "Accounting for sustainable finance: does fair value measurement fit for long-term equity investments?," Meditari Accountancy Research, Emerald Group Publishing Limited, volume 30, issue 1, pages 22-38, January, DOI: 10.1108/MEDAR-07-2020-0965.
• Pei-Chi Kelly Hsiao & Charl de Villiers & Tom Scott, 2021, "Is voluntary International Integrated Reporting Framework adoption a step on the sustainability road and does adoption matter to capital markets?," Meditari Accountancy Research, Emerald Group Publishing Limited, volume 30, issue 3, pages 786-818, June, DOI: 10.1108/MEDAR-08-2020-0978.
• Mitali Panchal Arora & Sumit Lodhia & Gerard Stone, 2021, "Enablers and barriers to the involvement of accountants in integrated reporting," Meditari Accountancy Research, Emerald Group Publishing Limited, volume 30, issue 3, pages 676-709, July, DOI: 10.1108/MEDAR-11-2020-1102.
• Asit Bhattacharyya & Mahbub Khan, 2021, "Financial inclusion, corporate social responsibility and firm performance – analysis of interactive relationship," Meditari Accountancy Research, Emerald Group Publishing Limited, volume 31, issue 2, pages 417-440, November, DOI: 10.1108/MEDAR-12-2020-1121.
• Stephanie Monteiro Miller, 2021, "Nonprofit expense management and the zero-profit threshold," Pacific Accounting Review, Emerald Group Publishing Limited, volume 33, issue 4, pages 397-416, July, DOI: 10.1108/PAR-04-2020-0043.
• Xiang Gao & Jiahao Gu & Yingchao Zhang, 2021, "Option informativeness before earnings announcements and under real activity manipulation," Pacific Accounting Review, Emerald Group Publishing Limited, volume 33, issue 3, pages 361-375, May, DOI: 10.1108/PAR-07-2020-0090.
• Yousuf Kamal, 2021, "Social responsibility-related governance disclosure: exploration of managerial perspective in a developing country," Pacific Accounting Review, Emerald Group Publishing Limited, volume 33, issue 4, pages 435-458, July, DOI: 10.1108/PAR-08-2020-0105.
• Kyung Soon Kim & Yun W. Park, 2021, "Long-term performance following share repurchase, signaling costs and accounting transparency: Korean evidence," Review of Accounting and Finance, Emerald Group Publishing Limited, volume 20, issue 2, pages 143-166, July, DOI: 10.1108/RAF-07-2020-0191.
• Li Li Eng & Mahelet Fikru & Thanyaluk Vichitsarawong, 2021, "Comparing the informativeness of sustainability disclosures versus ESG disclosure ratings," Sustainability Accounting, Management and Policy Journal, Emerald Group Publishing Limited, volume 13, issue 2, pages 494-518, December, DOI: 10.1108/SAMPJ-03-2021-0095.
• Muhammad Bilal Farooq & Rashid Zaman & Muhammad Nadeem, 2021, "AccountAbility’s AA1000AP standard: a framework for integrating sustainability into organisations," Sustainability Accounting, Management and Policy Journal, Emerald Group Publishing Limited, volume 12, issue 5, pages 1108-1139, March, DOI: 10.1108/SAMPJ-05-2020-0166.
• Loai Ali Zeenalabden Ali Alsaid, 2021, "Smart city dynamics and multi-level management accounting: unfolding a case of sustainable enterprise resource planning," Sustainability Accounting, Management and Policy Journal, Emerald Group Publishing Limited, volume 13, issue 1, pages 30-54, May, DOI: 10.1108/SAMPJ-08-2020-0283.
• Harry Suharman & Nurul Hidayah, 2021, "Essentials of Intellectual Capital to Create Higher Education Sustainable Competitive Advantage: Environment Uncertainty as a Moderating Variable in Indonesia Private Universities," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), volume 0, issue 1, pages 382-391.
• Joy Lynn R. Legaspi, 2021, "Quality as Antecedent of Customer Satisfaction," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), volume 0, issue 2, pages 220-230.