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

2025

• Singh, Atul & Tang, Vicki Wei, 2025, "Feedback effect of social media on corporate investment Efficiency: Evidence from Firm’s Twitter presence and engagement," Journal of Contemporary Accounting and Economics, Elsevier, volume 21, issue 3, DOI: 10.1016/j.jcae.2025.100503.
• Toksoz, Tuba & Demirkan, Sebahattin & Demirkan, Irem & Mishra, Birendra K., 2025, "CEO overconfidence across the firm lifecycle: effects on accounting outcomes and stock market reactions," Journal of Contemporary Accounting and Economics, Elsevier, volume 21, issue 3, DOI: 10.1016/j.jcae.2025.100511.
• Nguyen, Van Ha & Nguyen, Thanh Hang & Ho, Ly & Dang, Tung Lam, 2025, "When reputation hurts: ESG risk and the cost of equity capital around the world," Journal of Multinational Financial Management, Elsevier, volume 80, issue C, DOI: 10.1016/j.mulfin.2025.100935.
• Wong, Yiuwai & Sakawa, Hideaki & Watanabel, Naoki & Teramura, Eriko & Oishi, Ryusuke, 2025, "Board gender diversity and earnings quality in a bank-based system: A pre-registered report," Pacific-Basin Finance Journal, Elsevier, volume 91, issue C, DOI: 10.1016/j.pacfin.2025.102734.
• Lee, Chien-Chiang & Wang, Chih-Wei & Huang, Chun-Wei & Sharma, Susan Sunila, 2025, "Corporate dividend behavior under uncertainty: A study of Chinese firms," Pacific-Basin Finance Journal, Elsevier, volume 91, issue C, DOI: 10.1016/j.pacfin.2025.102747.
• Choi, Su-Young & Cho, Hyungjin, 2025, "Dark side of analyst coverage? The case of cash holding adjustment toward the optimal level," Pacific-Basin Finance Journal, Elsevier, volume 91, issue C, DOI: 10.1016/j.pacfin.2025.102762.
• Gao, Wangbo & Zhang, Zicheng & He, Pinglin & Wang, Xuewu, 2025, "From accountability to transparency: The role of collective litigation in enhancing corporate information disclosure," Pacific-Basin Finance Journal, Elsevier, volume 93, issue C, DOI: 10.1016/j.pacfin.2025.102864.
• Samarakoon, S.M.R.K. & Pradhan, Rudra P. & Chathuranga, G.G., 2025, "Financial derivatives usage dynamics in Asia Pacific region," Pacific-Basin Finance Journal, Elsevier, volume 94, issue C, DOI: 10.1016/j.pacfin.2025.102941.
• Huang, Hung-Yi, 2025, "How do credit default swap spreads react to languages?," Pacific-Basin Finance Journal, Elsevier, volume 94, issue C, DOI: 10.1016/j.pacfin.2025.102943.
• Blouin, Jennifer & Robinson, Leslie, 2025, "Accounting for the profits of multinational enterprises: Double counting and misattribution of foreign affiliate income," Journal of Public Economics, Elsevier, volume 252, issue C, DOI: 10.1016/j.jpubeco.2025.105512.
• Fan, Chenguang & Bae, Seongho & Liu, Yu, 2025, "Taxation and corporate investment efficiency in common prosperity," The Quarterly Review of Economics and Finance, Elsevier, volume 102, issue C, DOI: 10.1016/j.qref.2025.102013.
• Cao, Jian & Chen, Feng & Li, Mingxiang & Luo, Xin, 2025, "Accounting backgrounds and technological innovation: Are accountant CEOs inferior innovators?," Research Policy, Elsevier, volume 54, issue 3, DOI: 10.1016/j.respol.2025.105175.
• Gounopoulos, Dimitrios & Huang, Winifred & Yang, Min, 2025, "Innovation and annual report readability," Research Policy, Elsevier, volume 54, issue 8, DOI: 10.1016/j.respol.2025.105301.
• Hu, Yuanyuan & Fang, Jiali & Bhuiyan, Md. Borhan Uddin, 2025, "Zodiac year fate eased by CSR: Fact or fiction?," International Review of Economics & Finance, Elsevier, volume 101, issue C, DOI: 10.1016/j.iref.2025.104139.
• Wen, Shigang & Li, Jianping & Huang, Chuangxia & Zhu, Xiaoqian, 2025, "Watchdog from academia: Do academic independent directors matter for financial statement fraud?," International Review of Economics & Finance, Elsevier, volume 101, issue C, DOI: 10.1016/j.iref.2025.104219.
• Lei, Shuyan & zheng, Luman, 2025, "Green investors and stock price volatility in tourism enterprises: A perspective on information disclosure quality," International Review of Economics & Finance, Elsevier, volume 102, issue C, DOI: 10.1016/j.iref.2025.104243.
• Che, Weina & Jia, Haoyi, 2025, "Corporate governance level, financial robustness, and goodwill bubbles," International Review of Economics & Finance, Elsevier, volume 102, issue C, DOI: 10.1016/j.iref.2025.104278.
• Liang, Qingwen & Huang, Wan, 2025, "The impact of narrative R&D disclosures on bond issuance spreads of Chinese firms," International Review of Economics & Finance, Elsevier, volume 102, issue C, DOI: 10.1016/j.iref.2025.104299.
• Wang, Pengmian & Liang, Shuguang, 2025, "Enhancement of audit quality and optimization of risk management: Dual engines for corporate value growth analysis," International Review of Economics & Finance, Elsevier, volume 103, issue C, DOI: 10.1016/j.iref.2025.104339.
• Li, Mengjia & Ding, Wenjie & Li, Hao & Wang, Qingwei & Xiao, Jason Zezhong, 2025, "Sell-side financial analyst social network and forecast accuracy," International Review of Economics & Finance, Elsevier, volume 103, issue C, DOI: 10.1016/j.iref.2025.104501.
• Nie, Jun & Song, Tiannuo & Qian, Xinyi, 2025, "Does corporate social responsibility gap hinder corporate innovation?," International Review of Economics & Finance, Elsevier, volume 103, issue C, DOI: 10.1016/j.iref.2025.104527.
• Akisik, Orhan & Gal, Graham & Triani, Silvia, 2025, "Financial globalization, global accounting standards and economic growth," International Review of Economics & Finance, Elsevier, volume 103, issue C, DOI: 10.1016/j.iref.2025.104543.
• Ra, Kyeongheum, 2025, "Does firm-level environmental policy uncertainty affect cost stickiness?," International Review of Economics & Finance, Elsevier, volume 104, issue C, DOI: 10.1016/j.iref.2025.104682.
• Liu, Baohua & Huang, Wan, 2025, "Wealth expropriation by noncontrolling block shareholders in Chinese listed firms: Insights from the role of appointed executive directors," International Review of Economics & Finance, Elsevier, volume 104, issue C, DOI: 10.1016/j.iref.2025.104712.
• Wu, Wei & Xiao, Zhongyi & Zhang, Guangneng & Zhong, Yuxiang, 2025, "The effect of income smoothing on crash risk: A cross-country analysis," International Review of Economics & Finance, Elsevier, volume 104, issue C, DOI: 10.1016/j.iref.2025.104778.
• Chen, Li-Yu & Chen, Jing-Chi & Li, Chun-Ming, 2025, "Earnings informativeness, debt financing, and managerial characteristics," International Review of Economics & Finance, Elsevier, volume 98, issue C, DOI: 10.1016/j.iref.2025.103847.
• Liu, Yuanyuan & Liu, Qianqian, 2025, "Exploring the effects of board governance and information disclosure on stock price stability," International Review of Economics & Finance, Elsevier, volume 98, issue C, DOI: 10.1016/j.iref.2025.103867.
• Liu, Xin & Liu, Chenlan & Duan, Mingzhe & Chen, Sicen, 2025, "Cash management amid HFCAA-Induced data breach risks: A comparative analysis of reactive vs. proactive responses in Chinese firms," International Review of Economics & Finance, Elsevier, volume 99, issue C, DOI: 10.1016/j.iref.2025.104059.
• Ahn, Jae Hwan & Chung, Hanyong, 2025, "Product market competition and disclosure deficiencies in different mandatory filing types: Evidence from SEC comment letters," Research in International Business and Finance, Elsevier, volume 73, issue PA, DOI: 10.1016/j.ribaf.2024.102611.
• Fredj, Imen & Gana, Marjène Rabah & Trabelsi, Samir, 2025, "OCI information and analysts’ forecast accuracy: Evidence from US commercial banks☆," Research in International Business and Finance, Elsevier, volume 73, issue PA, DOI: 10.1016/j.ribaf.2024.102615.
• Longo, Sara & Fabrizi, Michele & Parbonetti, Antonio, 2025, "Market reaction to EU CRD IV regulation in the banking industry," Research in International Business and Finance, Elsevier, volume 73, issue PB, DOI: 10.1016/j.ribaf.2024.102652.
• Wang, Yewen & Tang, Jiaxuan & Li, Cheng, 2025, "Registration reform and stock mispricing: Causal inference based on double machine learning," Research in International Business and Finance, Elsevier, volume 73, issue PB, DOI: 10.1016/j.ribaf.2024.102668.
• Akhtaruzzaman, Md & Boubaker, Sabri & Gamage, Pandula & Obeng, Victoria, 2025, "Environmental innovation and climate risk awareness: The moderating role of SDG13," Research in International Business and Finance, Elsevier, volume 75, issue C, DOI: 10.1016/j.ribaf.2024.102713.
• Zhang, Zhichao & Sun, Bingzhen, 2025, "Firms’ perceived trade policy uncertainty and management’s disclosure strategies: Evidence from financial statement comparability," Research in International Business and Finance, Elsevier, volume 75, issue C, DOI: 10.1016/j.ribaf.2024.102716.
• Gill-de-Albornoz, Belén & Maffei, Marco & Spagnuolo, Flavio, 2025, "Does the financial reporting quality of private targets matter for deal timing? Evidence from European M&A," Research in International Business and Finance, Elsevier, volume 76, issue C, DOI: 10.1016/j.ribaf.2025.102794.
• Li, Jing, 2025, "Corporate governance, fraud learning cycles, and financial fraud detection: Evidence from Chinese listed firms," Research in International Business and Finance, Elsevier, volume 76, issue C, DOI: 10.1016/j.ribaf.2025.102832.
• Abdul Wahab, Effiezal Aswadi & How, Janice & Ismail, Ismaanzira, 2025, "Overconfident male CEOs and corporate outcomes: The moderating role of female CFOs," Research in International Business and Finance, Elsevier, volume 77, issue PB, DOI: 10.1016/j.ribaf.2025.102981.
• Wei, Yufen & Tang, Jinghua & He, Hongbo & Wu, Chanjun & Lin, Muyangzi & Xie, Haonan, 2025, "Customer concentration and corporate greenwashing," Research in International Business and Finance, Elsevier, volume 79, issue C, DOI: 10.1016/j.ribaf.2025.103090.
• Ma, Tingting & Niu, Duo & Fang, Xizhe & Ji, Xinyuan & Sensoy, Ahmet, 2025, "Cautious and conscientious or fish in troubled waters: Knightian uncertainty and financial restatement," Research in International Business and Finance, Elsevier, volume 80, issue C, DOI: 10.1016/j.ribaf.2025.103135.
• Cascino, Stefano & Széles, Máté & Veenman, David, 2025, "Does CEO inside debt really improve financial reporting quality?," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 128078, May.
• Martín, Roberto Spacey & Ranger, Nicola & Schimanski, Tobias & Leippold, Markus, 2025, "Empirically assessing corporate adaptation and resilience disclosure using AI," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 130809, Sep.
• Rahayu Lestari & Dewi Refianingrum Muthmainnah, 2025, "The impact of earnings management on perceived quality of earnings: the moderating role of ESG," Asian Journal of Accounting Research, Emerald Group Publishing Limited, volume 10, issue 3, pages 258-276, May, DOI: 10.1108/AJAR-06-2024-0255.
• Sarit Biswas & Anuradha Saikia & Mousumi Bhattacharya, 2025, "Policy uncertainty and earnings quality in banks: the role of institutional quality in emerging markets," Accounting Research Journal, Emerald Group Publishing Limited, volume 38, issue 2, pages 208-229, January, DOI: 10.1108/ARJ-02-2024-0066.
• Ishwar Khatri, 2025, "The effect of non-financial disclosure regulation on earnings management: information symmetry, signalling or political costs?," Accounting Research Journal, Emerald Group Publishing Limited, volume 38, issue 2, pages 302-324, March, DOI: 10.1108/ARJ-04-2024-0136.
• Foteini I. Pagkalou & Eleftherios I. Thalassinos & Konstantinos I. Liapis, 2025, "Comparative Analysis of CSR and ESG Actions in Greece: A Study Using Artificial Neural Networks and Machine-learning Techniques," Contemporary Studies in Economic and Financial Analysis, Emerald Group Publishing Limited, "Green Wealth: Navigating towards a Sustainable Future", DOI: 10.1108/S1569-375920250000117014.
• Hoa Luong & Abeyratna Gunasekarage & Pallab Kumar Biswas, 2025, "CEO power and financial statement comparability," International Journal of Managerial Finance, Emerald Group Publishing Limited, volume 21, issue 3, pages 693-731, January, DOI: 10.1108/IJMF-01-2024-0045.
• Emmanuel Constantine Mamatzakis & Panagiotis Tzouvanas, 2025, "Greenhouse gas emissions and quality of financial reporting: evidence from the EU," Journal of Applied Accounting Research, Emerald Group Publishing Limited, volume 26, issue 3, pages 649-678, January, DOI: 10.1108/JAAR-07-2023-0212.
• Hung Quang Bui & Quyen Thi Bao Phan & Ha Thanh Nguyen, 2025, "AI adoption: a new perspective from accounting students in Vietnam," Journal of Asian Business and Economic Studies, Emerald Group Publishing Limited, volume 32, issue 1, pages 40-51, January, DOI: 10.1108/JABES-06-2024-0300.
• So Yean Kwack, 2025, "What determines the gain and loss of multiple audit committee directorships? A longitudinal analysis," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 40, issue 5, pages 611-644, May, DOI: 10.1108/MAJ-02-2024-4241.
• Saeed Rabea Baatwah & Effiezal Aswadi Abdul Wahab, 2025, "Investigating the role of interchangeable auditor positions: does swapping hats impact audit quality?," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 40, issue 5, pages 520-550, April, DOI: 10.1108/MAJ-05-2024-4332.
• Jiawei Wang & Yonghai Wang, 2025, "Is auditor-AC communication a good indicator of audit quality?," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 40, issue 3, pages 245-277, February, DOI: 10.1108/MAJ-06-2024-4358.
• Junsheng Zhang & Yue Qi & Yaoqing Song & Yamin Zeng, 2025, "Auditor compensation and accounting firm performance," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 40, issue 2, pages 214-244, January, DOI: 10.1108/MAJ-07-2024-4411.
• Parveen P. Gupta & Heibatollah Sami & Joseph H. Zhang & Haiyan Zhou, 2025, "Does the 2013 COSO internal control framework improve the information environment in the U.S. capital markets?," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 40, issue 4, pages 357-383, February, DOI: 10.1108/MAJ-11-2023-4118.
• Moataz El-Helaly & Bilal Al-Dah, 2025, "Auditing standards and audit effort: evidence from related party transactions," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 40, issue 4, pages 451-477, March, DOI: 10.1108/MAJ-12-2023-4176.
• Ahmed Bouteska & Taimur Sharif & Jihène Oueslati Ghouli, 2025, "Refining the literature on risk disclosure," Management Research Review, Emerald Group Publishing Limited, volume 48, issue 8, pages 1272-1289, May, DOI: 10.1108/MRR-07-2023-0499.
• Shaista Wasiuzzaman & Effiezal Aswadi Abdul Wahab, 2025, "Board gender diversity and environmental, social and governance (ESG) disclosure: assessing the moderating role of country-level accountability and governance," Pacific Accounting Review, Emerald Group Publishing Limited, volume 37, issue 3, pages 420-454, May, DOI: 10.1108/PAR-09-2024-0216.
• Sang Ho Kim & Yohan An, 2025, "Does economic policy uncertainty affect conservatism?: evidence from Korea," Pacific Accounting Review, Emerald Group Publishing Limited, volume 37, issue 2, pages 141-163, January, DOI: 10.1108/PAR-10-2023-0137.
• Maria I. Kyriakou, 2025, "The effects of non-audit fees on audit fees during the financial crisis," Revista de Gestão, Emerald Group Publishing Limited, volume 32, issue 2, pages 112-122, May, DOI: 10.1108/REGE-12-2024-0178.
• Judith Wylie & Anne Marie Ward, 2025, "The role of stakeholder communication in developing integrated reporting: a longitudinal public sector case study," Sustainability Accounting, Management and Policy Journal, Emerald Group Publishing Limited, volume 16, issue 4, pages 1101-1133, April, DOI: 10.1108/SAMPJ-07-2023-0533.
• Adel Necib & Anis Jarboui, 2025, "The Effect of Good Corporate Governance, an Internal Control System, and Human Resource Competency on the Calibre of Financial Information," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), volume 0, issue 1, pages 152-164.
• Adel Necib & Amira Feidi & Anis Jarboui, 2025, "The Impact of Business Risk, Intellectual Capital, and Institutional Ownership on the Value of the Firm," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), volume 0, issue 1, pages 3-19.
• Imen Mahfoudh, 2025, "Are Dividends Signaling the Earnings Quality? Evidence from Canada," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), volume 0, issue 4, pages 115-137.
• Dhouha Bouaziz, 2025, "Does External Audit Quality Moderate the Relationship Between CEO Entrenchment and Financial Communication Quality? Evidence from French Companies," International Journal of Finance, Insurance and Risk Management, International Journal of Finance, Insurance and Risk Management, volume 15, issue 3, pages 101-129.
• Chun-Hung Chen, 2025, "Optimizing Accounting and Wage Design: A Principal-Centric Approach to Solving the Agency Problem," International Journal of Finance, Insurance and Risk Management, International Journal of Finance, Insurance and Risk Management, volume 15, issue 3, pages 130-158.
• Marta Wiacek, 2025, "The Leader in ESG Change Management: The Transformation of the Chief Financial Officer’s Role in Organization," European Research Studies Journal, European Research Studies Journal, volume 0, issue 1, pages 372-382.
• Katarzyna Goldmann & Aleksander Zawadzki, 2025, "Financial Analysis in Operational and Strategic Decisions," European Research Studies Journal, European Research Studies Journal, volume 0, issue 1, pages 543-558.
• Przemyslaw Mucko & Stanislaw Honko, 2025, "Comparative Review of Selected Accounting Standards for Small Entities," European Research Studies Journal, European Research Studies Journal, volume 0, issue 2, pages 1220-1234.
• Triantafyllos Papafloratos & Evdoxia Tsafou & Charikleia Tolia, 2025, "Evaluating CSR Reporting Credibility: Evidence from Athex ESG Index Companies," European Research Studies Journal, European Research Studies Journal, volume 0, issue 2, pages 174-188.
• Korneliusz Slaz, 2025, "Artificial Intelligence - Analysis from an Accounting," European Research Studies Journal, European Research Studies Journal, volume 0, issue 3, pages 1438-1453.
• Joanna Florek & Dorota Czerwinska-Kayzer, 2025, "Profitability of Self-Employment in Poland after the Introduction of the Polish Deal Regulations Compared to Other EU Countries," European Research Studies Journal, European Research Studies Journal, volume 0, issue 3, pages 316-333.
• Karol Dabrowski & Katarzyna Skrzypek & Daria Moskwa - Beczkowska, 2025, "Orders for Sustainability Reports – A New Phenomenon in Manufacturing Companies in the Metal and Automotive Industries," European Research Studies Journal, European Research Studies Journal, volume 0, issue 3, pages 659-673.
• Malgorzata Smolen- Bojanczyk, 2025, "The Role of Audit in Detecting Accounting Fraud: The Perspective of Poland," European Research Studies Journal, European Research Studies Journal, volume 0, issue 4, pages 1643-1652.
• Wojciech Sadkowski, 2025, "Quality Costing in Selected Service Enterprises: A Multivariate Comparative Analysis," European Research Studies Journal, European Research Studies Journal, volume 0, issue 4, pages 1899-1916.
• Jacek Kalinowski, 2025, "Reporting on Sustainability in Universities: A Survey of the Websites of 20 Universities - Shanghai Ranking Leaders," European Research Studies Journal, European Research Studies Journal, volume 0, issue 4, pages 355-372.
• Michal Cwiakala & Gabriela Wojak & Dariusz Baran & Ernest Gorka & Bartlomiej Bartnik & Waldemar Gajda & Ryszard Ratajski, 2025, "Financial Management Challenges in Enterprises Employing Remote and Hybrid Workforces," European Research Studies Journal, European Research Studies Journal, volume 0, issue 4, pages 595-615.
• Andrea Garlatti & Paolo Fedele & Silvia Iacuzzi, 2025, "ESG performance measures in universities? strategic plans," ECONOMIA PUBBLICA, FrancoAngeli Editore, volume 2025, issue 1, pages 33-70.
• Nina Boyarchenko & Kinda Hachem & Anya V. Kleymenova, 2025, "The Theory of Financial Stability Meets Reality," Finance and Economics Discussion Series, Board of Governors of the Federal Reserve System (U.S.), number 2025-054, Aug, DOI: 10.17016/FEDS.2025.054.
• Kinda Hachem, 2025, "Designing Bank Regulation with Accounting Discretion," Liberty Street Economics, Federal Reserve Bank of New York, number 20251215, Dec, DOI: 10.59576/lse.20251215.
• Nina Boyarchenko & Kinda Hachem & Anya V. Kleymenova, 2025, "The Theory of Financial Stability Meets Reality," Staff Reports, Federal Reserve Bank of New York, number 1155, Jun, DOI: 10.59576/sr.1155.
• Carmela Nitti & Marco Bellucci & Pierluigi Terenzi & Giacomo Manetti, 2025, "Insights from the management and accountability practices of the Florence cathedral construction site (1353-1382)," Working Papers - Business, Universita' degli Studi di Firenze, Dipartimento di Scienze per l'Economia e l'Impresa, number wp2025_01.rdf.
• Beatrice-Elena Gore & Ana-Rebeca Neagu (Ion) & Alexandra Tarau & Florin Radu, 2025, "The Impact of the Digital Age, with a Focus on the Competitiveness of Human Capital in the Accounting Profession," Journal of Financial Studies, Institute of Financial Studies, volume 10, issue 18, pages 134-146, May, DOI: 10.55654/JFS.2025.10.18.07.
• Ramona-Ionela Haraguș & Attila Szora Tamaș, 2025, "What Will be the Impact of Transposing Directive (EU) 2022/2464 of the European Parliament and of the Council in Romania?," Journal of Financial Studies, Institute of Financial Studies, volume 10, issue 18, pages 147-163, May, DOI: 10.55654/JFS.2025.10.18.08.
• Adrian Bojan & Monica Violeta Achim, 2025, "Financial Transparency and Tax Avoidance Risks for Manufacturing Companies: A Stock Market Analysis of Tax Compliance in Romania," Journal of Financial Studies, Institute of Financial Studies, volume 10, issue 18, pages 30-60, May, DOI: 10.55654/JFS.2025.10.18.02.
• Iulia-Diana Costea & Camelia-Daniela Hategan, 2025, "Adapting to ESG Trends: Sustainability Reporting and Assurance Practices in Romania," Journal of Financial Studies, Institute of Financial Studies, volume 10, issue 18, pages 73-90, May, DOI: 10.55654/JFS.2025.10.18.04.
• Nina Petrukha & Dmytro Sushko & Lyudmyla Meliankova & Oleksandr Rybitskyi & Ruslan Ovcharenko, 2025, "The Evolution of Accounting Practices in the Context of Sustainability and Social Impact, Considering Trends in Financial Analysis," Notas Económicas, Faculty of Economics, University of Coimbra, issue 60, pages 147-161, December, DOI: 10.14195/2183-203X_60_9.
• Zineb Khaless, 2025, "Theoretical Impact of IFRS 9 on Banking Performance: A Literature Review and Conceptual Framework," Post-Print, HAL, number hal-05052796, Apr, DOI: 10.5281/zenodo.15306836.
• Fotis Delis & Manthos Delis & Luc Laeven & Steven Ongena, 2025, "Global evidence on profit shifting within firms and across time," Post-Print, HAL, number hal-05133748, Apr, DOI: 10.1016/j.jacceco.2024.101744.
• Yuri Biondi & Colin Haslam & Corrado Malberti, 2025, "Introduction to “Better Company Law for Sustainable Business Conduct: ELI Guidance on Company Capital and Financial Accounting for Corporate Sustainability”," Post-Print, HAL, number hal-05414514, Feb, DOI: 10.1515/ael-2025-2001.
• Yuri Biondi, 2025, "Limits of Empirical Studies in Accounting and Social Sciences: A Constructive Critique from Accounting, Economics and the Law," Post-Print, HAL, number hal-05414530, Feb, DOI: 10.1515/ael-2021-0089.
• Dina Bičvić, 2025, "Značaj zakonodavnih aspekata u procesu donošenja odluke o eksternalizaciji računovodstvenih usluga," Ekonomski pregled, Hrvatsko društvo ekonomista (Croatian Society of Economists), volume 76, issue 2, pages 111-125, DOI: 10.32910/ep.76.2.2.
• Marija Vuković & Maja Mateljan, 2025, "The Impact of Behavioral Factors on the Actions of Investors in Cryptocurrency Market," Ekonomski pregled, Hrvatsko društvo ekonomista (Croatian Society of Economists), volume 76, issue 4, pages 301-314, DOI: 10.32910/ep.76.4.3.
• Keloharju, Matti & Keluharju, Roope, 2025, "Accounting Research in the Age of AI," Working Paper Series, Research Institute of Industrial Economics, number 1528, Jul, revised 29 Jul 2025.
• Iryna Shushakova & Halyna Umantsiv, 2025, "Forensic Economic Research in Tax Dispute Resolution," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 112-120, March, DOI: 10.33146/2307-9878-2025-1(107)-112-.
• Tetyana Storozhuk & Artem Morhunenko, 2025, "Documentation of Transfer Pricing Transactions in the Accounting System of Multinational Enterprise Groups," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 15-23, March, DOI: 10.33146/2307-9878-2025-1(107)-15-2.
• Vitalii Shkromyda, 2025, "Scientific Trends in Reputation Management and Its Accounting and Analytical Support: A Bibliometric Analysis," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 171-178, March, DOI: 10.33146/2307-9878-2025-1(107)-171-.
• Oleh Sokil & Lyubomyr Pylypenko & Alla Yasinska, 2025, "Accounting and Analytical Tools for Economic Stability Assessing of Ukraine's Agricultural Sector," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 13-21, June, DOI: 10.33146/2307-9878-2025-2(108)-13-2.
• Widyana Rahma Cahyani & Sri Pujiningsih & Makaryanawati, 2025, "Revealing the Green Leaders: Climate Change Disclosure based on TCFD's Recommendations," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 135-151, June, DOI: 10.33146/2307-9878-2025-2(108)-135-.
• Viktoria Yatsenko, 2025, "Accounting and Auditing of Costs and Costing of Military Products during Martial Law and Post-War Reconstruction: Institutional Aspect," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 22-31, June, DOI: 10.33146/2307-9878-2025-2(108)-22-3.
• Zenovii-Mykhailo Zadorozhnyi & Volodymyr Muravskyi, 2025, "Problematic Issues Concerning the Accounting Method," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 14-20, September, DOI: 10.33146/2518-1181-2025-3(109)-14-2.
• Maryna Demianchuk & Oksana Savastieieva & Oleksandr Kuruch, 2025, "Big Data and Artificial Intelligence in Accounting and Information Systems of Insurance Business Stakeholders," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 5-13, September, DOI: 10.33146/2518-1181-2025-3(109)-5-13.
• Anton Lupiichuk & Oleg Shevchuk, 2025, "Information Technologies for Smart Construction: Accounting and Control Aspect," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 51-57, September, DOI: 10.33146/2518-1181-2025-3(109)-51-5.
• Serhii Ostapchuk & Lesia Voliak, 2025, "Accounting and Valuation Component of Implementing Nature-Based Solutions," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 58-69, September, DOI: 10.33146/2518-1181-2025-3(109)-58-6.
• Andrii Chuienkov, 2025, "The Impact of an Accountant's Professional Judgment on the Assessment of Business Value Creation," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 70-81, September, DOI: 10.33146/2518-1181-2025-3(109)-70-8.
• Volodymyr Kladiyev, 2025, "Managerial and Institutional Framework for Integrating Accounting and Reporting Data into the Public Governance System of the Agricultural Sector," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 159-170, December, DOI: 10.33146/2518-1181-2025-4(110)-159-.
• Iryna Zhurakovska, 2025, "Financial Statements Audit and Simplified Accounting for Small Businesses: Key Trends," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 5-13, December, DOI: 10.33146/2518-1181-2025-4(110)-5-13.
• Sulaiman Musa & Masairol Haji Masri & Mahani binti Hamdan, 2025, "Sharia Supervisory Board, Board Attributes And Real Earnings Management In Islamic Banks," Journal of Islamic Monetary Economics and Finance, Bank Indonesia, volume 11, issue 1, pages 147-174, March, DOI: https://doi.org/10.21098/jimf.v11i1.
• Tatsuya Kato & Koki Sawai, 2025, "An Accounting Analysis of Emissions Trading Systems," IMES Discussion Paper Series, Institute for Monetary and Economic Studies, Bank of Japan, number 25-E-02, Mar.
• Thomas Ehrmann & Aloys Prinz, 2025, "The auditing game: the dark side of the private provision of a public good," European Journal of Law and Economics, Springer, volume 59, issue 2, pages 329-376, April, DOI: 10.1007/s10657-023-09785-6.
• Branko Radulović & Miljan Savić, 2025, "Accounting practitioners and small business clients’ tax compliance: evidence from the survey of Serbian accountants," European Journal of Law and Economics, Springer, volume 59, issue 2, pages 277-305, April, DOI: 10.1007/s10657-024-09798-9.
• Tadeusz Dudycz, 2025, "Legal form affects the performance of a company," European Journal of Law and Economics, Springer, volume 60, issue 1, pages 81-143, August, DOI: 10.1007/s10657-025-09852-0.
• Joseph F. Brazel & Justin Leiby & Tammie J. Schaefer, 2025, "Who Rewards Appropriate Levels of Professional Skepticism?," Journal of Business Ethics, Springer, volume 196, issue 2, pages 439-450, January, DOI: 10.1007/s10551-024-05732-w.
• Aline Grahn, 2025, "Greenhouse Gas Disclosure: Evidence from Private Firms," Journal of Business Ethics, Springer, volume 197, issue 1, pages 177-194, February, DOI: 10.1007/s10551-024-05697-w.
• Ling He & Shiyang Hu & Dongmin Kong & Xiao Li, 2025, "Sincere Action or Sweet Talk: How Do Firms Respond to Retail Investors’ Green Appeals?," Journal of Business Ethics, Springer, volume 201, issue 1, pages 193-218, October, DOI: 10.1007/s10551-025-06078-7.
• Hongbo He & Yiqing Chen & Ruiqi Guo & Lerong He & Hong Wan, 2025, "Cost of Vagueness: Stakeholders’ Responses to Firms’ ESG Information," Journal of Business Ethics, Springer, volume 202, issue 3, pages 543-566, December, DOI: 10.1007/s10551-025-06001-0.
• Helmi A. Boshnak, 2025, "The impact of corporate governance and ownership structure on the capital structure decisions of Saudi listed firms," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), volume 29, issue 2, pages 543-572, June, DOI: 10.1007/s10997-024-09706-y.
• Martin Hibbeln & Ralf Metzler & Werner Osterkamp, 2025, "Not on the same page: comprehensibility of MBS investment prospectuses," Review of Derivatives Research, Springer, volume 28, issue 2, pages 1-37, July, DOI: 10.1007/s11147-025-09213-8.
• Lucile Faurel & Mark Soliman & Jessica Watkins & Teri Lombardi Yohn, 2025, "Firm-level investor favoritism and the external financing and capital expenditure anomalies," Review of Quantitative Finance and Accounting, Springer, volume 64, issue 1, pages 237-274, January, DOI: 10.1007/s11156-024-01299-9.
• Chloe Yu-Hsuan Wu & Shou-Min Tsao & Che-Hung Lin, 2025, "Accounting conservatism, corporate diversification and firm value," Review of Quantitative Finance and Accounting, Springer, volume 64, issue 1, pages 371-415, January, DOI: 10.1007/s11156-024-01308-x.
• Yu-An Chen & Dan Palmon, 2025, "The stock market boosts its rewards for increasing earnings patterns," Review of Quantitative Finance and Accounting, Springer, volume 64, issue 2, pages 663-711, February, DOI: 10.1007/s11156-024-01316-x.
• Fangfang Hou, 2025, "Foreign capital exposure and firms’ financial reporting behavior: international evidence from equity market openings," Review of Quantitative Finance and Accounting, Springer, volume 64, issue 2, pages 621-662, February, DOI: 10.1007/s11156-024-01317-w.
• Mansoor Afzali & Timmy Thor, 2025, "Corporate culture and tax planning," Review of Quantitative Finance and Accounting, Springer, volume 64, issue 2, pages 861-898, February, DOI: 10.1007/s11156-024-01320-1.
• Chia-Hsin Chiang & Helen Choy & Yan-Jie Yang & Shu-Ling Yeh, 2025, "Strategic alignment between supply chain partners and cost stickiness of suppliers," Review of Quantitative Finance and Accounting, Springer, volume 64, issue 2, pages 941-999, February, DOI: 10.1007/s11156-024-01324-x.
• Dehong Liu & Tiantian Lin & Carl R. Chen & Wenjun Feng, 2025, "Air pollution, analyst information provision, and stock price synchronicity," Review of Quantitative Finance and Accounting, Springer, volume 64, issue 3, pages 1029-1077, April, DOI: 10.1007/s11156-024-01326-9.
• Prodosh Eugene Simlai, 2025, "Investor sophistication, investor sentiment, and cash-based operating profitability," Review of Quantitative Finance and Accounting, Springer, volume 64, issue 3, pages 1079-1103, April, DOI: 10.1007/s11156-024-01328-7.
• Matthew Cedergren & Ting Luo & Jing Wu & Jianqiao Yu & Yue Zhang, 2025, "Spillover effects of credit default swaps on corporate disclosure along the supply chain," Review of Quantitative Finance and Accounting, Springer, volume 64, issue 3, pages 1309-1339, April, DOI: 10.1007/s11156-024-01332-x.
• Joel T. Harper & Li Sun, 2025, "Asset redeployability and corporate social responsibility," Review of Quantitative Finance and Accounting, Springer, volume 64, issue 4, pages 1595-1631, May, DOI: 10.1007/s11156-024-01341-w.
• Dirlei Luis Da Silva Junior & André Aroldo Freitas De Moura & Samuel Tiras, 2025, "Do high-profile investigations of corruption deter corruption in non-targeted firms: indirect evidence from reductions in real earnings management," Review of Quantitative Finance and Accounting, Springer, volume 64, issue 4, pages 1809-1839, May, DOI: 10.1007/s11156-024-01349-2.
• Talal Zebian & Terry Harris & Omneya Abdelsalam, 2025, "Adaptability culture and meeting or beating analysts’ estimates," Review of Quantitative Finance and Accounting, Springer, volume 65, issue 2, pages 471-537, August, DOI: 10.1007/s11156-024-01351-8.
• Audrey Hsu & Sophia Liu, 2025, "Recognition versus disclosure and stock price crash risk: Evidence from IFRS 16 adoption," Review of Quantitative Finance and Accounting, Springer, volume 65, issue 2, pages 749-776, August, DOI: 10.1007/s11156-024-01359-0.
• Ran An & Feng Tian & Yinglei Zhang, 2025, "Individualistic CEOs and financial misstatements," Review of Quantitative Finance and Accounting, Springer, volume 65, issue 3, pages 929-971, October, DOI: 10.1007/s11156-024-01364-3.
• Thomas A. Gilliam & Frank Heflin & Jeffrey S. Paterson, 2025, "Revenue management through order backlog manipulations," Review of Quantitative Finance and Accounting, Springer, volume 65, issue 3, pages 1067-1096, October, DOI: 10.1007/s11156-024-01369-y.
• Aiyang Yin & Liang Han & Yun Shen, 2025, "Unravelling the enigma: managerial bad news hoarding and financial analyst forecasts," Review of Quantitative Finance and Accounting, Springer, volume 65, issue 3, pages 1097-1134, October, DOI: 10.1007/s11156-024-01370-5.
• Renzo Cordina & Stavros Kourtzidis & David M. Power & Nickolaos G. Tzeremes, 2025, "An analysis of country-by-country data for EU banks: an investigation of bank performance and risk," Review of Quantitative Finance and Accounting, Springer, volume 65, issue 4, pages 1405-1431, November, DOI: 10.1007/s11156-024-01382-1.
• Thomas Bassetti & Lorenzo Dal Maso & Valentina Pieroni, 2025, "Firms’ borrowing costs and neighbors’ flood risk," Small Business Economics, Springer, volume 64, issue 3, pages 917-933, March, DOI: 10.1007/s11187-024-00932-0.
• Kelvin Mugambi Kinyua & Frederick Kibon Changwony & Kevin Campbell, 2025, "Government procurement contracts, external audit certification, and financing of small- and medium-sized enterprises," Small Business Economics, Springer, volume 64, issue 3, pages 1163-1231, March, DOI: 10.1007/s11187-024-00940-0.
• Eiko Arata & Toru Hokari, 2025, "Axioms of depreciation methods," Keio-IES Discussion Paper Series, Institute for Economics Studies, Keio University, number 2025-002, Jan.
• Pham Duc Cuong & Duong Thi Chi, 2025, "Substitution between Accrual and Real Earnings Management: Impact of Firm Characteristics, Audit Quality, and Institutions," European Journal of Business Science and Technology, Mendel University in Brno, Faculty of Business and Economics, volume 11, issue 1, pages 67-84, DOI: 10.11118/ejobsat.2025.006.
• Itzhak Ben-David & Alex Chinco, 2025, "Capital Budgeting For EPS Maximizers," NBER Working Papers, National Bureau of Economic Research, Inc, number 34061, Jul.
• Nina Boyarchenko & Kinda Cheryl Hachem & Anya V. Kleymenova, 2025, "The Theory of Financial Stability Meets Reality: A Unifying Framework for Bank Regulation and Accounting Discretion," NBER Working Papers, National Bureau of Economic Research, Inc, number 34241, Sep.
• John M. Barrios & Jessie Jianwen Guo & Yanping Zhu, 2025, "Fraud at a Distance? How Remote Work Shapes Financial Misconduct," NBER Working Papers, National Bureau of Economic Research, Inc, number 34417, Oct.
• John M. Barrios & Brian C. Fujiy & Petro Lisowsky & Michael Minnis, 2025, "Measurement Matters: Financial Reporting and Productivity," NBER Working Papers, National Bureau of Economic Research, Inc, number 34536, Dec.
• Inna Abramova & John M. Barrios, 2025, "Financializing the Professions: The Rise of Private Equity in Accounting," NBER Working Papers, National Bureau of Economic Research, Inc, number 34575, Dec.
• Philip Olawale Odewole & Rebecca Oluwakemi Adesanya & Florence Modeupe Fapohunda, 2025, "Esg Considerations And Capital Structure Of Listed Deposit Money Banks In Nigeria," Economics and Management, Faculty of Economics, SOUTH-WEST UNIVERSITY "NEOFIT RILSKI", BLAGOEVGRAD, volume 22, issue 2, pages 12-31, DOI: 10.37708/em.swu.v22i2.2.
• Constantinos Challoumis, 2025, "The Impact Factor of Tangibles and Intangibles of Controlled Transactions on Economic Performance," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 64-76, March.
• Andzelika Drozd, 2025, "The Role Of Sustainability Reporting In The Disclosure Of Non-Financial Esg Information: A Case Study Of A Construction Company," OLSZTYN ECONOMIC JOURNAL, University of Warmia and Mazury in Olsztyn, Faculty of Economic Sciences, volume 20, issue 2, pages 253-264, December, DOI: https://doi.org/10.31648/oej.12169.
• Kinga-Erzsébet FÜLÖP & Árpád-Zoltán FÜLÖP, 2025, "Liquidation Of Companies: Accounting, Legal And Fiscal Implications In The Current Context," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 34, issue 1, pages 132-140, July.
• Oana-Letitia CATUTOIU & Mariana MAN, 2025, "THE IMPORTANCE OF INDEBTEDNESS AND PROFITABILITY INDICATORS IN ASSESSING THE PERFORMANCE OF SMEs," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 34, issue 1, pages 278-287, July.
• Dana-Florina PERȚE & Luminița RUS & Dana Simona GHERAI & Mărioara BELENEȘI, 2025, "Reflections About The Echo Of The Employees In The Economic Entity’S Sound," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 34, issue 1, pages 298-308, July.
• Réka Melinda TÖRÖK & Andreea IURAȘ & Victoria BOGDAN, 2025, "Level Up! The Ai Accounting Competency Matrix. A Proposal For Developing The Skills Of Modern Accounting Professionals," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 34, issue 1, pages 322-337, July.
• Thomas J Chemmanur & Di Tang & Chaopeng Wu, 2025, "Lonely leadership: the influence of single-child CEOs on corporate innovation and culture," Review of Finance, European Finance Association, volume 29, issue 3, pages 923-961.
• Hamid Boustanifar & Young Dae Kang, 2025, "The Brand Premium," The Review of Financial Studies, Society for Financial Studies, volume 38, issue 1, pages 294-336.
• Danial Hemmings & Aziz Jaafar, 2025, "Jumpstart our SPAC IPOs? Unintended consequences of the JOBS Act," Journal of Asset Management, Palgrave Macmillan, volume 26, issue 3, pages 333-343, May, DOI: 10.1057/s41260-025-00399-y.
• Maria Fátima Ribeiro Borges & Graça Maria do Carmo Azevedo & Jonas Oliveira, 2025, "Literature review on gender diversity in top management teams of companies and its relationship with firm performance and audit quality," International Journal of Disclosure and Governance, Palgrave Macmillan, volume 22, issue 1, pages 177-201, March, DOI: 10.1057/s41310-024-00248-1.
• Zanócz, Anett, 2025, "Non-financial reporting and assurance trends in selected Central European countries," Public Finance Quarterly, Corvinus University of Budapest, volume 71, issue 3, pages 94-115, DOI: https://doi.org/10.35551/PFQ_2025_3.
• Ema Speranta Masca & Larissa Margareta Bătrancea, 2025, "Accounting Conservatism and Political Conservatism in Post-Communist and Western Countries," Acta Marisiensis. Series Oeconomica, "George Emil Palade" University of Medicine, Pharmacy, Sciences and Technology of Târgu-Mureș, România - Faculty of Economics and Law, volume 1, pages 117-126, December.
• Gazilas, Emmanouil Taxiarchis & Belesis, Nicholas & Kampouris, Christos, 2025, "The Big Four Premium: Are Audit Fees a Matter of Size, Reputation, or Complexity?," MPRA Paper, University Library of Munich, Germany, number 123383, Jan.
• Malki, Elli, 2025, "Developing a financial strategy for nonprofits," MPRA Paper, University Library of Munich, Germany, number 123991, Feb.
• Shvekens, Martins, 2025, "Revealing Financial Success: A Comprehensive Decade-long Financial Accounting Analysis of Hellenic Telecommunications Organisation S.A (OTE) - A Leading Force in Greece's Stock Exchange," MPRA Paper, University Library of Munich, Germany, number 124256, Mar.
• Covar, Eliska, 2025, "Resilience and Rebound: A Financial Analysis of Czech's Big Four Accounting Firms Post-COVID-19 Recovery," MPRA Paper, University Library of Munich, Germany, number 124351, Apr.
• Covar, Eliska, 2025, "Strategic financial insights : assessing the pandemic impact on greece's top aviation companies," MPRA Paper, University Library of Munich, Germany, number 124371, Apr.
• Ferreira, Bianca & Ndiaye, Fatima & Silva, Costa, 2025, "The Application of Financial Ratios and Panel Data Analysis in Assessing Firm Performance and Socio-Economic Dynamics," MPRA Paper, University Library of Munich, Germany, number 124723, May.
• Thị Mai, Nguyễn & Wijaya, Putri & 陽翔, 田中 & Volkov, Dmitry, 2025, "Cross-Sector Performance Benchmarking: The Evolving Role of Financial Ratio Analysis Across Industries," MPRA Paper, University Library of Munich, Germany, number 125290, Jul.
• Ogbuigwe, Micheal & Aluya, Samson & John, Edidiong, 2025, "Effect of cash conversion cycle on financial performance of listed consumer goods firms in Nigeria," MPRA Paper, University Library of Munich, Germany, number 126477, Jan.
• Phiri Kampanje, Brian, 2025, "Jurisdiction’s approval confusion on the adoption of IFRS S1 and S2 by Malawi’s listed companies," MPRA Paper, University Library of Munich, Germany, number 126553, Aug.
• Atanasov, Atanas, 2025, "Integrating sustainability information through value chain disclosures: insights from the wood-based industries," MPRA Paper, University Library of Munich, Germany, number 126626, Aug.
• Filipova, Fanya & Atanasov, Atanas & Marinova, Rumyana & Zapryanoava, Teodora, 2025, "Information from the cash flow statements and sustainable bank lending: insights from the wood-based sector in Bulgaria," MPRA Paper, University Library of Munich, Germany, number 126628.
• Hana Bohušová & Patrik Svoboda & Veronika Linhartová & Renata Skýpalová, 2025, "Impact of Non-Financial Reporting Directive in Energy Industry: Case of Czech Republic," Central European Business Review, Prague University of Economics and Business, volume 2025, issue 1, pages 1-18, DOI: 10.18267/j.cebr.378.
• Goranka Knezević & Vladimir Ristanović & Vladan Pavlović, 2025, "Predictive Ability of Accounting Standard IAS 12 in Agriculture," Central European Business Review, Prague University of Economics and Business, volume 2025, issue 2, pages 75-92, DOI: 10.18267/j.cebr.385.
• David Šimek, 2025, "The determinants of voluntary disclosure in IPO prospectuses: a systematic literature review," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2025, issue 1, pages 66-118, DOI: 10.18267/j.cfuc.610.
• Anita Tenzer, 2025, "IFRS 15 Implementation and Impact: Systematic Literature Review," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2025, issue 2, pages 19-51, DOI: 10.18267/j.cfuc.616.
• Umi Hasanatun & Melisa Bella Saragi & Wenny Tailisha & Delysia Angelyn & Helman & Mella Yunita, 2025, "The influence of debt to asset ratio, total asset turnover, and net profit margin on return on assets in the Banking Subsector listed on the Indonesia Stock Exchange (2019-2022)," Journal of Economics and Business Letters, Privietlab Research Center, volume 5, issue 1, pages 12-27, February, DOI: 10.55942/jebl.v5i1.388.
• İlknur ERGÜN, 2025, "The Impact of Inflation Adjustment on The Financial Performance of Companies: A Study of The Retail and Wholesale Sectors," Business and Economics Research Journal, Bursa Uludag University, Faculty of Economics and Administrative Sciences, volume 16, issue 3, pages 281-294, July, DOI: 10.20409/berj.2025.468.
• Hakkı KIYMIK, 2025, "Comparative Analysis of Financial Performance of the Accommodation and Food Services Sector within the Framework of TFRS and BOBI FRS," Business and Economics Research Journal, Bursa Uludag University, Faculty of Economics and Administrative Sciences, volume 16, issue 3, pages 295-313, July, DOI: 10.20409/berj.2025.469.
• İrem Özcan, 2025, "Integrated Reporting Quality: A Comparative Analysis of Private Sector Companies with TOPSIS," Business and Economics Research Journal, Bursa Uludag University, Faculty of Economics and Administrative Sciences, volume 16, issue 2, pages 137-158.
• Ivana Dropulić & Maja Letica & Mirela Mabić, 2025, "The Role Of The International Code Of Ethics For Professional Accountants In Unethical Situations," UTMS Journal of Economics, University of Tourism and Management, Skopje, Macedonia, volume 16, issue 1, pages 48-61, June.
• Paul Muda & John MacCarthy & Kingsley Tornyeva & Nora Danso, 2025, "Mediating Role of Firm Resilience between the Institutional Isomorphic Pressures and Adoption of IFRS for SMEs in Ghana," Bulletin of Applied Economics, Risk Market Journals, volume 12, issue 1, pages 31-63.
• Radojko LUKIC, 2025, "Application of Fuzzy SIWEC and Rough MABAC Methods in the Evaluation of Trade Performance Dynamics in Serbia," Management and Economics Review, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, volume 10, issue 2, pages 448-456, June.
• Zachariah BISSAHE & Juliana Owusu ANSAH & Cornellius BOTCHWAY, 2025, "The Influence of Remote Work Factors on Project Timeline Completion: Moderating Role of Management Support at Fidelity Bank Ghana," Management and Economics Review, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, volume 10, issue 2, pages 485-502, June.
• Dinda Amalia CANDELA & Machmudin Eka PRASETYA, 2025, "An Analysis of the Impact of Enterprise Risk Management (ERM) on the Firm Performance of Indonesia State-Owned Enterprises," Management and Economics Review, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, volume 10, issue 2, pages 503-516, June.
• Zhong-qin Su & Yiting Zhu & Wunhong Su & Zuoping Xiao, 2025, "A fall into the pit, a gain in your wit: Top managerial career setback experience and accounting conservatism," Australian Journal of Management, Australian School of Business, volume 50, issue 2, pages 524-570, May, DOI: 10.1177/03128962231222770.
• Chang He & Junzhi Zhang & Liukai Wang & Weiqing Wang & Fei Li, 2025, "Targeted poverty alleviation and corporate financial performance: The CSR strategy perspective," Australian Journal of Management, Australian School of Business, volume 50, issue 2, pages 631-653, May, DOI: 10.1177/03128962231214798.
• Rina Datt & Le Luo & Reuben Segara, 2025, "Voluntary carbon assurance and the cost of equity capital: International evidence," Australian Journal of Management, Australian School of Business, volume 50, issue 4, pages 1129-1165, November, DOI: 10.1177/03128962241251498.
• Pradip Banerjee, 2025, "Text-based multidimensional financial constraints and earnings management behaviour," Australian Journal of Management, Australian School of Business, volume 50, issue 4, pages 1215-1266, November, DOI: 10.1177/03128962241270751.
• Martin Bugeja & Michelle Spiller & Helen Spiropoulos & Peter Wells, 2025, "Asset impairments surrounding chief financial officer turnover," Australian Journal of Management, Australian School of Business, volume 50, issue 4, pages 1359-1384, November, DOI: 10.1177/03128962241270757.
• Murat Ocak & Emrah ArıoÄŸlu, 2025, "Narcissism, Audit Market Competition and Audit Quality: Evidence from the Chairpersons of Audit Firms," SAGE Open, , volume 15, issue 4, pages 21582440251, October, DOI: 10.1177/21582440251382506.
• Rewan Kumar Dahal & Dipendra Karki & Rajesh Gurung & Binod Ghimire & Surendra Prasad Joshi, 2025, "Direction of Business Performance Metrics: A Thematic Review," SAGE Open, , volume 15, issue 4, pages 21582440251, November, DOI: 10.1177/21582440251392797.
• Ana-Rebeca NEAGU (ION) & Stefan Alexandru PREDA & Florin RADU, 2025, "Financial And Accounting Security And Control Of Entities In The Context Of The Necessity For Digitalization," Social-Economic Debates, Association for Entreprenorial Spirit Promotion, volume 14, issue 1, pages 1-12, martie.
• Monia Antar & Tahar Tayachi, 2025, "Partial dependence analysis of financial ratios in predicting company defaults: random forest vs XGBoost models," Digital Finance, Springer, volume 7, issue 4, pages 997-1012, December, DOI: 10.1007/s42521-025-00135-6.
• Almina Doko & Rezarta Shkurti, 2025, "Detecting financial statement manipulation in SMEs: evidence from Albania," Digital Finance, Springer, volume 7, issue 4, pages 787-813, December, DOI: 10.1007/s42521-025-00137-4.
• Runyu Wang & Zili Zhang & Keng Leng Siau & Ziqiong Zhang, 2025, "Digital communications between firms and investors: Impact of explanatory responses on investor engagement in online financial Q&A," Electronic Markets, Springer;IIM University of St. Gallen, volume 35, issue 1, pages 1-24, December, DOI: 10.1007/s12525-025-00781-z.
• Xiaobing Lai & Lei Quan & Chong Guo & Fan Zhang, 2025, "Can ESG reconcile the conflicting motives of cash holding? Evidence from China," Empirical Economics, Springer, volume 68, issue 4, pages 1719-1756, April, DOI: 10.1007/s00181-024-02691-z.
• Maysa Ali M. Abdallah, 2025, "Ethical leadership, managerial risk-based incentives, and accounting conservatism: a comparative evidence from Egypt and Saudi Arabia," Future Business Journal, Springer, volume 11, issue 1, pages 1-16, December, DOI: 10.1186/s43093-025-00546-2.
• Yousra R. Obiedallah & Asmaa Hamdy Abdelaziz Mohamed El Mahdy, 2025, "Accounting conservatism and firm value in Egypt: the mediating role of tax avoidance," Future Business Journal, Springer, volume 11, issue 1, pages 1-15, December, DOI: 10.1186/s43093-025-00600-z.
• Alice Guerra & Enya Turrini, 2025, "Social norms on unethical behaviors in the workplace: a lab experiment," International Review of Economics, Springer;Happiness Economics and Interpersonal Relations (HEIRS), volume 72, issue 1, pages 1-25, June, DOI: 10.1007/s12232-024-00479-2.
• Jochen Bigus & Nadine Georgiou, 2025, "Relevance of debt- and tax-related motives for conditional conservatism of limited-liability and full-liability firms: evidence from Europe," Journal of Business Economics, Springer, volume 95, issue 2, pages 385-426, April, DOI: 10.1007/s11573-024-01209-4.
• Matthias Meyer & Mark Schmidt, 2025, "Robust design heuristics for product costing systems: a replication and extension using an ABC cost hierarchy," Journal of Business Economics, Springer, volume 95, issue 2, pages 197-235, April, DOI: 10.1007/s11573-024-01210-x.
• Hannes Gerstel & Niklas Kreilkamp & Maximilian Schmidt & Arnt Wöhrmann, 2025, "Mitigating escalation of commitment through error management climate and the devil’s advocate approach," Journal of Business Economics, Springer, volume 95, issue 7, pages 975-1004, September, DOI: 10.1007/s11573-025-01234-x.
• Simon Helms & Reinald Koch & Till B. Scheider, 2025, "Tax system characteristics and country-level differences in earnings management," Journal of Business Economics, Springer, volume 95, issue 8, pages 1107-1140, November, DOI: 10.1007/s11573-025-01239-6.