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

2026

• Dorina Nita & Lia Alexandra Baltador & Codruta Cornelia Dura & Elias Appiah-Kubi, 2026, "Reporting practices in Romania: Propelling corporate sustainability forward through firm performance," E&M Economics and Management, Technical University of Liberec, Faculty of Economics, volume 29, issue 2, pages 76-91, July, DOI: 10.15240/tul/001/2026-5-002.
• Daniel Dejuan-Bitria, 2026, "Processing forward-looking loan loss provisions: evidence from the adoption of the CECL model," Working Papers, Banco de España, number 2617, Jun, DOI: https://doi.org/10.53479/43426.
• Antoneta Polo & Enkela Caca & Ilirjana Zyberi & Sara Bixhaku, 2026, "Sustainability Accounting and Its Application in Albania," Sustainable Regional Development Scientific Journal, Sustainable Regional Development Scientific Journal, volume 0, issue 1, pages 55-66, June.
• Anthony Le & Parth Shah, 2026, "Occupation-Specific Education Requirements and Occupational Silos: Evidence from CPA Licensing Rules," Working Papers, Becker Friedman Institute for Research In Economics, number 2026-16.
• Nguyen Thi Truc Anh & Ngo Quang Huy & Le Thanh Hoa, 2026, "The role of big data and blockchain in digital accounting: A bibliometric analysis," HO CHI MINH CITY OPEN UNIVERSITY JOURNAL OF SCIENCE - ECONOMICS AND BUSINESS ADMINISTRATION, HO CHI MINH CITY OPEN UNIVERSITY JOURNAL OF SCIENCE, HO CHI MINH CITY OPEN UNIVERSITY, volume 16, issue 3, pages 87-101, DOI: 10.46223/HCMCOUJS.econ.en.16.3.4277.
• Nguyễn Trọng Phương & Phạm Ngọc Toàn & Hoàng Cẩm Trang & Nguyễn Phong Nguyên, 2026, "Kinh doanh thông minh và kế toán quản trị: Tổng quan hệ thống và phân tích trắc lượng thư mục," TẠP CHÍ KHOA HỌC ĐẠI HỌC MỞ THÀNH PHỐ HỒ CHÍ MINH - KINH TẾ VÀ QUẢN TRỊ KINH DOANH, HO CHI MINH CITY OPEN UNIVERSITY JOURNAL OF SCIENCE, HO CHI MINH CITY OPEN UNIVERSITY, volume 21, issue 3, pages 3-18, DOI: 10.46223/HCMCOUJS.econ.vi.21.3.4683.
• Доц. Д-Р Любомир Тодоров, 2026, "Доходност, Растеж И Икономическа Добавена Стойност -Методологични И Приложни Аспекти На Анализа," ICPA Articles, Institute of Certified Public Accountants, volume 2026, issue 1, pages 1-15.
• Доц. Д-Р Дияна Банкова & Доц. Д-Р Теньо Манолов, 2026, "Предизвикателства Пред Счетоводната И Одиторската Практика В Процеса На Присъединяване Към Еврозоната," ICPA Articles, Institute of Certified Public Accountants, volume 2026, issue 1, pages 1-20.
• Miao Xinyun & Shuto Hiroshi & Tsunogaya Noriyuki, 2026, "Impact of Voluntary IFRS Adoption on Accounting Figures: Evidence from Japan," Accounting, Economics, and Law: A Convivium, De Gruyter, volume 16, issue 1, pages 1-55, DOI: 10.1515/ael-2019-0086.
• Biondi Yuri, 2026, "How to Improve on the Gray’s Index for Accounting Conservatism," Accounting, Economics, and Law: A Convivium, De Gruyter, volume 16, issue 1, pages 57-63, DOI: 10.1515/ael-2023-0114.
• Sander Hendrik, 2026, "Accounting for Goodwill: A Critical Analysis of the Impairment-Only Approach," Accounting, Economics, and Law: A Convivium, De Gruyter, volume 16, issue 1, pages 65-96, DOI: 10.1515/ael-2021-0106.
• Katarzyna Bilicka & Simone Traini & Katarzyna Anna Bilicka, 2026, "A Leak in Paradise: Reputation Repair Policies After Offshore Data Leaks," CESifo Working Paper Series, CESifo, number 12435.
• Paolo Panteghini, 2026, "A Bargaining Theory of the Leverage-Profitability Relationship," CESifo Working Paper Series, CESifo, number 12639.
• Erdinc Akyildirim & Giray Gozgor & Thang Ho & Alexander F. Wagner, 2026, "Transparency and the Visibility of Misconduct: Evidence from ESG Disclosure Mandates," Swiss Finance Institute Research Paper Series, Swiss Finance Institute, number 26-21, Feb.
• Mario Andrés Peña Duarte & Ricardo Jesús Guerrero Díaz & Miguel Antonio Piñerez Flórez, 2026, "Initial adoption of IFRS 16 in Colombia: evidence from a case study," Revista Tendencias, Universidad de Narino, volume 27, issue 02, pages 1-31, July, DOI: 10.22267/rtend.26272.295.
• Bilicka, Katarzyna & Traini, Simone, 2026, "A Leak in Paradise: Reputation Repair Policies After Offshore Data Leaks," CEPR Discussion Papers, Centre for Economic Policy Research, number 21107, Jan.
• Akyildirim, Erdinc & Gozgor, Giray & Ho, Thang & Wagner, Alexander F., 2026, "Transparency and the Visibility of Misconduct: Evidence from ESG Disclosure Mandates," CEPR Discussion Papers, Centre for Economic Policy Research, number 21190, Feb.
• Çiğdem LAZOĞLU & Uğur KARABEY, 2026, "Evaluating the impact of stochastic interest rates and COVID-19 on financial performance under IFRS 17," JODE - Journal of Demographic Economics, Cambridge University Press, volume 92, issue 2, pages 277-296, June, DOI: 10.1017/dem.2024.25.
• Chatora, Tarisai Maria & Yohane, Romeo, 2026, "Assessing the Factors Influencing the Implementation of Sustainability Reporting Standards IFRS S1 and S2 Among Listed Companies in Zambia," African Journal of Commercial Studies, African Journal of Commercial Studies, volume 7, issue 3, DOI: 10.59413/ajocs/v7.i3.46.
• Kolala, Paul & Chisanga, Daniel, 2026, "Growth Without Capability: Firm Expansion, Biological Asset Valuation and the Post Listing Erosion of Financial Reporting Quality in Zambia’s First Listed State-Owned Enterprise," East African Finance Journal, East African Finance Journal, volume 5, issue 3, DOI: 10.59413/eafj/v5.i3.3.
• Stolowy, Hervé & Binder, Christof & Wang, Yike & Paugam, Luc, 2026, "The Construction of Financial Value: Crafting Synergy Estimates in Acquisitions," HEC Research Papers Series, HEC Paris, number 1596, Feb, DOI: 10.2139/ssrn.6149046.
• Santoni, Alessandro & Allali, Lamia & Dierick, Nicolas, 2026, "Earnings manipulation and probability of default: insights from AnaCredit and supervisory," Occasional Paper Series, European Central Bank, number 385, Apr.
• Guragai, Binod & Sapkota, Pradeep & Seetharaman, Ananth, 2026, "Executive accountants and financial statement comparability," Advances in accounting, Elsevier, volume 70, issue C, DOI: 10.1016/j.adiac.2025.100863.
• Bierstaker, James & Chen, Lucy Huajing & Lee, Johnny Jiung-Yee & Sun, Tao, 2026, "Religious CEOs and earnings informativeness," Advances in accounting, Elsevier, volume 70, issue C, DOI: 10.1016/j.adiac.2025.100864.
• Singh, Atul & Kang, Sok-Hyon & Hosseini, Amin & Savickas, Robert, 2026, "Who's on and who's not? Technology diffusion and corporate social media adoption patterns," Advances in accounting, Elsevier, volume 70, issue C, DOI: 10.1016/j.adiac.2026.100866.
• Lewis, Hua Christine Xin, 2026, "Discussion of “work-life balance: Evidence from Muslim analysts during Ramadan”," Advances in accounting, Elsevier, volume 70, issue C, DOI: 10.1016/j.adiac.2026.100873.
• Douthit, Jeremy & Sauciuc, Ashley, 2026, "The effect of unstable budget difficulty on performance over time," Accounting, Organizations and Society, Elsevier, volume 116, issue C, DOI: 10.1016/j.aos.2026.101639.
• Wu, Zuofeng & Shen, Huayu & Jiao, Jing, 2026, "Chinese fiscal policy uncertainty and corporate total factor productivity," Journal of Asian Economics, Elsevier, volume 102, issue C, DOI: 10.1016/j.asieco.2025.102109.
• Chen, Zhongdong & Gao, Lei & Olsen, Brett, 2026, "The role of retail investors in the “numbers game”: Retail investor attention and earnings management," Journal of Behavioral and Experimental Finance, Elsevier, volume 50, issue C, DOI: 10.1016/j.jbef.2026.101184.
• Zhang, Junru & Shan, Yuan George & Kapu Arachchilage, Nirosha Dilhani, 2026, "Do students have satisfying educational experiences at sustainable universities? Evidence from Australian universities," The British Accounting Review, Elsevier, volume 58, issue 1, DOI: 10.1016/j.bar.2025.101649.
• Jensen, Tyler K. & Plumlee, Marlene A. & Wilson, Jared I., 2026, "Does more effective director monitoring make management guidance more credible?," The British Accounting Review, Elsevier, volume 58, issue 4, DOI: 10.1016/j.bar.2024.101528.
• Xing, Chao & Shan, Yuan George & Yang, Fan & Zhang, Yuming, 2026, "The effect of CSR assurance on subsequent corporate greenwashing: Suggestion acquisition or opinion shopping?," The British Accounting Review, Elsevier, volume 58, issue 4, DOI: 10.1016/j.bar.2025.101744.
• Chen, Huifa & Shan, Yuan George & Zhang, Junru, 2026, "Is internal carbon pricing an agent of change in the green transition?," The British Accounting Review, Elsevier, volume 58, issue 4, DOI: 10.1016/j.bar.2025.101776.
• Wu, Yili & Lyu, Changjiang & Ni, Chenkai, 2026, "Online voting and minority shareholders' information acquisition: Evidence from a mandatory reform in China," Journal of Corporate Finance, Elsevier, volume 100, issue C, DOI: 10.1016/j.jcorpfin.2026.103016.
• Loukopoulos, Georgios & Loukopoulos, Panagiotis & Ntounis, Dimitrios, 2026, "Does local political corruption asymmetrically affect resource adjustment decisions?," Journal of Corporate Finance, Elsevier, volume 100, issue C, DOI: 10.1016/j.jcorpfin.2026.103028.
• Al Dah, Bilal & Dah, Mustafa A. & Stathopoulos, Konstantinos, 2026, "Rookie directors and board efficacy," Journal of Corporate Finance, Elsevier, volume 96, issue C, DOI: 10.1016/j.jcorpfin.2025.102910.
• Gu, Ming & Li, Dongxu & Xiong, Zhitao, 2026, "Curbing stock price crash: The bright side of regulatory fragmentation," Journal of Corporate Finance, Elsevier, volume 98, issue C, DOI: 10.1016/j.jcorpfin.2026.102950.
• Vacca, Matteo, 2026, "Insider trading with options: Evidence from rank-and-file employees," Journal of Corporate Finance, Elsevier, volume 98, issue C, DOI: 10.1016/j.jcorpfin.2026.102963.
• Zhang, Yifei & Wang, Huan & Li, Yun & Sun, Weizhang, 2026, "Top executives’ military experiences, economic policy uncertainty, business strategy, and corporate social responsibilities," Economic Analysis and Policy, Elsevier, volume 89, issue C, pages 757-771, DOI: 10.1016/j.eap.2025.12.028.
• Ding, Wenfu & Wang, Lingzhi & Tian, Gaoliang, 2026, "Social credit system implementation and supply chain decision-making: Disclosure and real effect," Economic Modelling, Elsevier, volume 154, issue C, DOI: 10.1016/j.econmod.2025.107385.
• Chatjuthamard, Pattanaporn & Chintrakarn, Pandej & Jiraporn, Pornsit, 2026, "Strategic income shifting in uncertain times: Insights from economic policy uncertainty," Economic Modelling, Elsevier, volume 155, issue C, DOI: 10.1016/j.econmod.2025.107420.
• Hao, Chengwei & Hu, Tao & Lei, Xue & Wu, Zheng & Huang, Yongjian, 2026, "Informal ESG governance: Media sentiment and green transition impression management," Economic Modelling, Elsevier, volume 162, issue C, DOI: 10.1016/j.econmod.2026.107655.
• Li, Yang & Xiao, Zhicheng & Li, Liuchuang, 2026, "Does local happiness mitigate analysts’ optimistic bias?," Economic Modelling, Elsevier, volume 162, issue C, DOI: 10.1016/j.econmod.2026.107663.
• Andreou, Panayiotis C. & Lambertides, Neophytos & Magidou, Marina, 2026, "The role of agency theory in stock price crashes during the COVID-19 crisis," Economics Letters, Elsevier, volume 258, issue C, DOI: 10.1016/j.econlet.2025.112730.
• Hu, Wenyao & Wang, Heng Emily & Han, Yue, 2026, "Tariff exposure and liberation day reactions: Initial evidence from corporate filings," Economics Letters, Elsevier, volume 259, issue C, DOI: 10.1016/j.econlet.2025.112787.
• Lei, Xue & Kocoglu, Mustafa, 2026, "Bad Money drives out good: Peer abnormal R&D intensity and innovation quality," Economics Letters, Elsevier, volume 259, issue C, DOI: 10.1016/j.econlet.2025.112801.
• Andreou, Christoforos K. & Andreou, Panayiotis C. & Djouvas, Constantinos & Lambertides, Neophytos, 2026, "Tariff-risk disclosure in 10-Ks and stock market responses to the Liberation Day shock," Economics Letters, Elsevier, volume 264, issue C, DOI: 10.1016/j.econlet.2026.112947.
• Zhang, Honghui & Hu, Yuanyuan & Zhang, Linyi, 2026, "Tax authority independence and earnings management," Emerging Markets Review, Elsevier, volume 71, issue C, DOI: 10.1016/j.ememar.2025.101412.
• Paraschiv, Florentina & Schmid, Markus & Wahlstrøm, Ranik Raaen, 2026, "Bankruptcy prediction of privately held SMEs using feature selection methods," Journal of Empirical Finance, Elsevier, volume 86, issue C, DOI: 10.1016/j.jempfin.2026.101725.
• Qi, Huaijin & Liu, Yanxia & Chen, Le & Zhou, Xinge, 2026, "Reciprocity between customer digitalisation and suppliers' green capabilities: Evidence from suppliers' green innovation performance," Energy Economics, Elsevier, volume 155, issue C, DOI: 10.1016/j.eneco.2026.109192.
• Sheng, Jin & Gao, Yubin & Wang, Boyu, 2026, "Can supply chain information disclosure break financing barriers? What an independent directors' network centrality shapes credit access," International Review of Financial Analysis, Elsevier, volume 110, issue C, DOI: 10.1016/j.irfa.2025.104883.
• Almaghrabi, Khadija S., 2026, "Non-financial misconduct and M&A returns: Evidence from workplace misconduct," International Review of Financial Analysis, Elsevier, volume 113, issue C, DOI: 10.1016/j.irfa.2026.105146.
• Li, Yong, 2026, "Expecting the unexpected: Voluntary sensitivity risk disclosure and the cost of equity capital," International Review of Financial Analysis, Elsevier, volume 115, issue C, DOI: 10.1016/j.irfa.2026.105129.
• Qin, Chuan, 2026, "Data assetization and audit fees," International Review of Financial Analysis, Elsevier, volume 115, issue C, DOI: 10.1016/j.irfa.2026.105181.
• Chen, Qi & Liang, Haoran & Li, Menghan, 2026, "Too much of a good thing? Top management team stability and digital washing," International Review of Financial Analysis, Elsevier, volume 116, issue C, DOI: 10.1016/j.irfa.2026.105206.
• Todea, Alexandru & Stuparu, Daniel Gheorghe & Todea, Anita Mihaela, 2026, "Cultural secrecy, corruption, and earnings management," Finance Research Letters, Elsevier, volume 100, issue C, DOI: 10.1016/j.frl.2026.109986.
• Zhou, Yaou & Zhong, Yuyun & Wang, Yunsen & Li, Yang, 2026, "Impression management in ESG reporting: A visual salience approach to benchmarking ESG commitment shortfalls," Finance Research Letters, Elsevier, volume 103, issue C, DOI: 10.1016/j.frl.2026.110131.
• Doo, Seoyoung & Kim, Sehan & Kim, Jae-Young, 2026, "Audit committee election design and monitoring effectiveness: Evidence from Korea," Finance Research Letters, Elsevier, volume 106, issue C, DOI: 10.1016/j.frl.2026.110290.
• Pham, Hieu & Doan Huynh Thu, Hoai & My, Su Ho Thi & Chau, Long Nguyen Thi & Hoang Bao, Tram Le, 2026, "Industry-specific effects of supplier payment strategies on financial performance: Evidence from Vietnam," Finance Research Letters, Elsevier, volume 88, issue C, DOI: 10.1016/j.frl.2025.108843.
• Yang, Jerry T. & Lin, Meng-Ying & Chang, Jow-Ran, 2026, "Profit from analysts’ earnings forecasts consensus? Evidence from Taiwan stock market," Finance Research Letters, Elsevier, volume 88, issue C, DOI: 10.1016/j.frl.2025.109164.
• Yin, Liang & Tan, Yujie & Liu, Qian & Gao, Peng, 2026, "Do SOE business groups spur green innovation? A-share evidence from China," Finance Research Letters, Elsevier, volume 90, issue C, DOI: 10.1016/j.frl.2025.109370.
• Bajpai, Shweta & Pathak, Jalaj & Yadav, Kartik, 2026, "Cyber risk, 10-K report and audit fees," Finance Research Letters, Elsevier, volume 91, issue C, DOI: 10.1016/j.frl.2026.109496.
• Neururer, Thaddeus & Papadakis, George, 2026, "Bundled guidance types and changes in expected volatility," Finance Research Letters, Elsevier, volume 93, issue C, DOI: 10.1016/j.frl.2026.109632.
• Papíková, Lenka & Papík, Mário, 2026, "Similarity failure proximity score: A network-based metric for bankruptcy prediction," Finance Research Letters, Elsevier, volume 94, issue C, DOI: 10.1016/j.frl.2026.109631.
• Liu, Yapan, 2026, "Does asymmetric cost behavior increase regulatory inquiries?," Finance Research Letters, Elsevier, volume 95, issue C, DOI: 10.1016/j.frl.2026.109686.
• Kausar, Asad & Kumar, Alok & Taffler, Richard J., 2026, "Do investors gamble with going-concern firms?," Journal of Financial Markets, Elsevier, volume 77, issue C, DOI: 10.1016/j.finmar.2025.101011.
• Guo, Junfei & Sun, Rui & Zhao, Mingduo, 2026, "The unintended consequences of environmental regulation on financial misconduct," Journal of Financial Stability, Elsevier, volume 84, issue C, DOI: 10.1016/j.jfs.2026.101519.
• Yu, Wayne W. & Cheng, C.S. Agnes & Hu, Yu & Johnston, Joseph A. & Tang, Feng, 2026, "Disclosure of financial items in 10-Ks and stock price informativeness," Journal of Financial Stability, Elsevier, volume 84, issue C, DOI: 10.1016/j.jfs.2026.101539.
• Jouini, Fathi, 2026, "From water efficiency to SDG disclosure: Understanding their impact on firm financing costs," Innovation and Green Development, Elsevier, volume 5, issue 3, DOI: 10.1016/j.igd.2026.100369.
• Loh, Wei Ting, 2026, "Information sharing within institutional investor networks," Journal of Accounting and Economics, Elsevier, volume 81, issue 1, DOI: 10.1016/j.jacceco.2025.101803.
• Gallo, Lindsey A. & Jin, Hengda & Sridharan, Suhas A., 2026, "Unraveling the time-series dynamics between aggregate earnings and GDP," Journal of Accounting and Economics, Elsevier, volume 81, issue 1, DOI: 10.1016/j.jacceco.2025.101806.
• Leonelli, Sinja & Muhn, Maximilian & Rauter, Thomas & Sran, Gurpal S., 2026, "How do consumers use ESG disclosure? Evidence from a randomized field experiment with everyday product purchases," Journal of Accounting and Economics, Elsevier, volume 81, issue 1, DOI: 10.1016/j.jacceco.2025.101811.
• Dai, Jiyuan & Ormazabal, Gaizka & Penalva, Fernando & Raney, Robert, 2026, "Mandatory investor disclosure, sustainability commitments, and portfolio decarbonization," Journal of Accounting and Economics, Elsevier, volume 81, issue 1, DOI: 10.1016/j.jacceco.2025.101817.
• Carter, Mary Ellen & Lee, Lian Fen & Yu, Enshuai, 2026, "Real effects of proposed scope 3 disclosures," Journal of Accounting and Economics, Elsevier, volume 81, issue 1, DOI: 10.1016/j.jacceco.2025.101820.
• Azinovic-Yang, Li & Baldenius, Tim, 2026, "Innovation in firms: Experimentation and strategic communication," Journal of Accounting and Economics, Elsevier, volume 81, issue 1, DOI: 10.1016/j.jacceco.2025.101830.
• Berger, Philip G. & Tomy, Rimmy E., 2026, "Supply chain shocks and firm productivity: The role of reporting quality," Journal of Accounting and Economics, Elsevier, volume 81, issue 2, DOI: 10.1016/j.jacceco.2025.101833.
• Gipper, Brandon & Sequeira, Fiona & Shi, Shawn X., 2026, "Carbon accounting quality: Measurement and the role of assurance," Journal of Accounting and Economics, Elsevier, volume 81, issue 2, DOI: 10.1016/j.jacceco.2025.101849.
• Ball, Ray, 2026, "On the economics of accounting and contracting in firms," Journal of Accounting and Economics, Elsevier, volume 81, issue 2, DOI: 10.1016/j.jacceco.2026.101858.
• Bhattacharya, Nilabhra & Chakrabarty, Bidisha & Ma, Matthew & Pan, Jing, 2026, "Do designated market makers facilitate earnings news discovery?," Journal of Accounting and Economics, Elsevier, volume 81, issue 3, DOI: 10.1016/j.jacceco.2025.101852.
• Kim, Jinhwan & Valentine, Kristen, 2026, "Earnings targets, strategic patent sales, and patent trolls," Journal of Accounting and Economics, Elsevier, volume 81, issue 3, DOI: 10.1016/j.jacceco.2025.101853.
• Kapons, Martin & Veenman, David, 2026, "Seasonal variation in cash flows and the timing role of accruals," Journal of Accounting and Economics, Elsevier, volume 81, issue 3, DOI: 10.1016/j.jacceco.2025.101854.
• Duguay, Raphael & Li, Chenchen & Zhang, Frank, 2026, "Mandatory carbon disclosure and new business creation," Journal of Accounting and Economics, Elsevier, volume 82, issue 1, DOI: 10.1016/j.jacceco.2026.101864.
• Khurana, Inder K. & Li, Bing & Yeung, Kelvin & Yu, Elisha J., 2026, "Audit partners’ cultural trust and audit outcomes," Journal of Accounting and Economics, Elsevier, volume 82, issue 1, DOI: 10.1016/j.jacceco.2026.101872.
• Huber, Stefan J. & Watts, Edward M. & Zhu, Christina, 2026, "Information flows in trading networks," Journal of Accounting and Economics, Elsevier, volume 82, issue 1, DOI: 10.1016/j.jacceco.2026.101876.
• Shi, Yilin & Wu, Jing & Zhang, Yu & Zhou, Yuqing, 2026, "Supply chain washing: Strategic disclosure of corporate suppliers," Journal of Accounting and Economics, Elsevier, volume 82, issue 1, DOI: 10.1016/j.jacceco.2026.101883.
• Oh, Jun, 2026, "Antitrust risk and voluntary M&A disclosure," Journal of Accounting and Economics, Elsevier, volume 82, issue 1, DOI: 10.1016/j.jacceco.2026.101884.
• Liu, Junhao, 2026, "Website cookies and voluntary disclosure," Journal of Accounting and Economics, Elsevier, volume 82, issue 1, DOI: 10.1016/j.jacceco.2026.101885.
• Guay, Wayne & Kim, Chongho & Timmermans, Oscar, 2026, "Internal information quality and performance metric selection," Journal of Accounting and Economics, Elsevier, volume 82, issue 1, DOI: 10.1016/j.jacceco.2026.101894.
• Gassen, Joachim & Veenman, David, 2026, "Estimation precision and robust inference in archival research," Journal of Accounting and Economics, Elsevier, volume 82, issue 1, DOI: 10.1016/j.jacceco.2026.101895.
• Duong, Huu Nhan & Goyal, Abhinav & Rhee, S. Ghon, 2026, "Folklore narratives and IPO outcomes," Journal of Banking & Finance, Elsevier, volume 182, issue C, DOI: 10.1016/j.jbankfin.2025.107578.
• Wood, Katherine, 2026, "A tale of two banking regulations: Impact of regulatory overlap on the analysis of liquidity creation," Journal of Banking & Finance, Elsevier, volume 183, issue C, DOI: 10.1016/j.jbankfin.2025.107613.
• Zhang, Junru & Luo, Le & Yang, Joey Wenling, 2026, "Does artificial intelligence mitigate climate change exposure?," Journal of Banking & Finance, Elsevier, volume 183, issue C, DOI: 10.1016/j.jbankfin.2025.107623.
• Khalifa, Mariem & Khedmati, Mehdi & Sualihu, Mohammed Aminu & Yawson, Alfred, 2026, "Corporate labor violations: Do CEOs’ public charity affiliations matter?," Journal of Banking & Finance, Elsevier, volume 184, issue C, DOI: 10.1016/j.jbankfin.2025.107625.
• Grazioli, Francesco & Prencipe, Annalisa, 2026, "Domestic primary dealers’ disclosure and peer banks’ asset allocation decisions: Evidence from sovereign debt classification," Journal of Banking & Finance, Elsevier, volume 185, issue C, DOI: 10.1016/j.jbankfin.2026.107642.
• Hwang, JiHoon, 2026, "Asymmetric cost behavior and non-financial firms’ risky financial investments," Journal of Banking & Finance, Elsevier, volume 187, issue C, DOI: 10.1016/j.jbankfin.2026.107666.
• Hope, Ole-Kristian & Liu, Junhao & Zhang, Mingyue, 2026, "FOMC meetings and analysts’ target-price forecasts," Journal of Banking & Finance, Elsevier, volume 190, issue C, DOI: 10.1016/j.jbankfin.2026.107765.
• Clarkson, Peter & Gao, Ru & You, Jiaxing & Zhou, Yankun, 2026, "Symbolic self-completion: The case of sell-side analysts," Journal of Business Research, Elsevier, volume 207, issue C, DOI: 10.1016/j.jbusres.2026.115976.
• Pandey, Rudresh, 2026, "Firm complexity and capital structure: evidence from U.S. public firms," Journal of Business Research, Elsevier, volume 208, issue C, DOI: 10.1016/j.jbusres.2026.116053.
• Rohlfing-Bastian, Anna & Schöttner, Anja, 2026, "Delegation of job design and imperfect performance measures," Journal of Economic Behavior & Organization, Elsevier, volume 248, issue C, DOI: 10.1016/j.jebo.2026.107644.
• Gupta, Mayank, 2026, "Unveiling the impact of sustainability reporting on banking performance: Role of country-specific determinants," Journal of Economics and Business, Elsevier, volume 138, issue C, DOI: 10.1016/j.jeconbus.2025.106246.
• Magnis, Chris, 2026, "The impact of strict regulation and supervision on OECD bank instability and the role of financial soundness," Journal of Economics and Business, Elsevier, volume 139, issue C, DOI: 10.1016/j.jeconbus.2026.106299.
• He, Junyong & Ruan, Zifei & Wu, Liyuan, 2026, "The dark side of internal capital markets: Corporate guarantees and financial opacity," Journal of Economics and Business, Elsevier, volume 140, issue C, DOI: 10.1016/j.jeconbus.2026.106306.
• Lyu, Yuanzhen, 2026, "Aggregate corporate savings, economic uncertainty, and future stock returns," Journal of Financial Economics, Elsevier, volume 183, issue C, DOI: 10.1016/j.jfineco.2026.104329.
• Karampinis, Nikolaos I., 2026, "Audit effort and audit fee stickiness," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 60, issue C, DOI: 10.1016/j.intaccaudtax.2025.100741.
• Afzali, Mansoor & Colak, Gonul & Hasan, Iftekhar & Martikainen, Minna, 2026, "Social capital and accounting conservatism☆," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 60, issue C, DOI: 10.1016/j.intaccaudtax.2025.100743.
• Chen, Jean Jinghan & Chen, Xinxian & Xiao, Jason Zezhong, 2026, "Does blockchain enhance financial reporting quality?," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 60, issue C, DOI: 10.1016/j.intaccaudtax.2026.100745.
• Zhang, Yanlei, 2026, "Data breach disclosure laws and corporate tax planning activities," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 60, issue C, DOI: 10.1016/j.intaccaudtax.2026.100749.
• Kabir, Humayun, 2026, "The IASB standard-setting literature: a survey of evidence and future research opportunities," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 60, issue C, DOI: 10.1016/j.intaccaudtax.2026.100756.
• Avallone, Francesco & Quagli, Alberto & Ramassa, Paola & Simoni, Lorenzo, 2026, "The role of financial reporting controls in constraining earnings management: European evidence," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 60, issue C, DOI: 10.1016/j.intaccaudtax.2026.100761.
• Jang, Jaehee & Wu, Xiaoying, 2026, "Non-English textual analysis with large language models: Analysts’ use of MD&A sentiment in earnings forecasting," Journal of Contemporary Accounting and Economics, Elsevier, volume 22, issue 1, DOI: 10.1016/j.jcae.2025.100524.
• Lee, Daeun, 2026, "SEC enforcement and corporate lobbying," Journal of Contemporary Accounting and Economics, Elsevier, volume 22, issue 1, DOI: 10.1016/j.jcae.2025.100525.
• Seo, Jiwoo & Esplin, Adam M. & Ke, Yun & Olsen, Kari Joseph, 2026, "Local CEOs and voluntary Disclosure: Evidence from Non-GAAP earnings," Journal of Contemporary Accounting and Economics, Elsevier, volume 22, issue 1, DOI: 10.1016/j.jcae.2026.100543.
• Ji, Xudong & Lu, Wei, 2026, "Attributes of audit committee memberships and internal control quality: Evidence from political connection and academic qualifications," Journal of Contemporary Accounting and Economics, Elsevier, volume 22, issue 2, DOI: 10.1016/j.jcae.2026.100556.
• Xu, Gengxi & Lin, Siqi & Pan, Xiaozhen, 2026, "Negative social media attention and corporate tax avoidance: Corporate governance or loss compensation?," Journal of Contemporary Accounting and Economics, Elsevier, volume 22, issue 2, DOI: 10.1016/j.jcae.2026.100557.
• Tan, Wenhao & Zhang, Jinnan & Yu, Zhiyang & Xu, Lili & Xue, Jiayi, 2026, "CFO power and internal capital allocation in business groups," Pacific-Basin Finance Journal, Elsevier, volume 95, issue C, DOI: 10.1016/j.pacfin.2025.103009.
• Gao, Ru (Tina) & Huang, Jixin & Huang, Chaochun & Rao, Xi, 2026, "From Information to Liquidity: How Industry-Level Transparency Shapes Corporate Cash Holdings," Pacific-Basin Finance Journal, Elsevier, volume 98, issue C, DOI: 10.1016/j.pacfin.2026.103187.
• Gu, Junjian, 2026, "Innovation distance, deal size, and market reaction: Evidence from cross-province acquisitions," Pacific-Basin Finance Journal, Elsevier, volume 99, issue C, DOI: 10.1016/j.pacfin.2026.103261.
• Pan, Yang & Wu, Xihao, 2026, "Tax centralization, political connections, and corporate tax avoidance," European Journal of Political Economy, Elsevier, volume 91, issue C, DOI: 10.1016/j.ejpoleco.2025.102792.
• O'Connor, Neale G. & Romero, Jorge & Asiaei, Kaveh, 2026, "Benchmarking supplier performance: How scorecard comparisons and supply risk influence termination decisions," International Journal of Production Economics, Elsevier, volume 291, issue C, DOI: 10.1016/j.ijpe.2025.109838.
• Löffler, Clemens & Kaufmann-Lerchl, Thomas & Liska, Christopher, 2026, "(De)Centralized Debt Financing and Project Selection under imperfect Bank Competition," The Quarterly Review of Economics and Finance, Elsevier, volume 106, issue C, DOI: 10.1016/j.qref.2026.102114.
• Cong, Lin William & Tang, Vicki Wei & Zhang, Tony Qingquan, 2026, "How transparency shapes tax policy effectiveness: Evidence from cryptocurrency markets," Research Policy, Elsevier, volume 55, issue 1, DOI: 10.1016/j.respol.2025.105363.
• Andreou, Panayiotis C. & Lambertides, Neophytos & Magidou, Marina & Maruska, Anna E., 2026, "Measuring R&D activity through 10-K narrative disclosures," Research Policy, Elsevier, volume 55, issue 3, DOI: 10.1016/j.respol.2025.105409.
• Li, Junze, 2026, "Artificial intelligence innovation and financial report quality," International Review of Economics & Finance, Elsevier, volume 105, issue C, DOI: 10.1016/j.iref.2025.104832.
• Chen, Geng & Han, Yikai, 2026, "Does customer's climate risk disclosure affect supplier's cash holdings? Evidence from China's listed firms," International Review of Economics & Finance, Elsevier, volume 106, issue C, DOI: 10.1016/j.iref.2026.105011.
• Jiang, Tianqi & Luo, Xin & Wang, Zhao & Zhang, Fan, 2026, "Institutional ownership and the qualitative informativeness of market risk disclosures," International Review of Economics & Finance, Elsevier, volume 106, issue C, DOI: 10.1016/j.iref.2026.105032.
• Treepongkaruna, Sirimon & Jiraporn, Pornsit & Au Yong, Hue Hwa, 2026, "Corporate integrity and corporate cash reserves: Insights from textual analysis," International Review of Economics & Finance, Elsevier, volume 107, issue C, DOI: 10.1016/j.iref.2026.105045.
• Loehr, Dirk, 2026, "On the optimal equity ratio: Pinning the anchor," International Review of Economics & Finance, Elsevier, volume 107, issue C, DOI: 10.1016/j.iref.2026.105155.
• Johnson, William C. & Markelevich, Ariel, 2026, "Disclosure impact on factor exposure, information asymmetry, risk, and value: A study of Bitcoin," International Review of Economics & Finance, Elsevier, volume 107, issue C, DOI: 10.1016/j.iref.2026.105177.
• Wan Ismail, Wan Adibah & Kamarudin, Khairul Anuar & Hassan, Nor Hazwani & Ariff, Akmalia Mohamad, 2026, "Do gender-diverse boards improve financial statements comparability? Cross-country evidence," International Review of Economics & Finance, Elsevier, volume 108, issue C, DOI: 10.1016/j.iref.2026.105183.
• Koga, Yuya & Yamaguchi, Tomoyasu, 2026, "Stock market listing and real earnings management in a debt-oriented country: Evidence from Japan," International Review of Economics & Finance, Elsevier, volume 109, issue C, DOI: 10.1016/j.iref.2026.105378.
• Qin, Yu & Huang, Wei & Li, Zongyan & Zhang, Hong, 2026, "When the state buys: Public procurement and supplier climate risk transparency," Research in International Business and Finance, Elsevier, volume 89, issue C, DOI: 10.1016/j.ribaf.2026.103480.
• Abideen, Zain Ul & Wu, Kai, 2026, "The value of words: Data asset disclosure and firm reputation," Research in International Business and Finance, Elsevier, volume 89, issue C, DOI: 10.1016/j.ribaf.2026.103491.
• Bhimani, Alnoor & Cinquini, Lino & Malmi, Teemu, 2026, "What happens at the interface of digitalisation and accounting?," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 129175, Mar.
• Power, Michael, 2026, "Auditability in the digital age," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 138062, Apr.
• Guay, Wayne & Kim, Chongho & Timmermans, Oscar, 2026, "Internal information quality and performance metric selection," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 138070, Aug.
• Keusch, Thomas & Timmermans, Oscar, 2026, "Can financial metrics provide incentives for environmental performance improvement?," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 139003, Dec.
• Jolanta Galuszka & Piotr Reczajski & Michal Ćwiakala & Ernest Gorka & Dariusz Baran & Gabriela Wojak & Jaroslaw Chmiel & Artur Frach & Jerzy Piwnik & Malgorzata Stochmal, 2026, "Trademark Leasing as a Tax Benefit Instrument," European Research Studies Journal, European Research Studies Journal, volume 0, issue 1, pages 582-595.
• Monika Szczerbak & Dorota Krupnik, 2026, "Sustainability Reporting as an Instrument of Organizational Security and Environmental Credibility," European Research Studies Journal, European Research Studies Journal, volume 0, issue 2, pages 561-574.
• Ignacy Dziedziczak & Marcin Kesy & Jan Stepniewski, 2026, "The Strategic Importance of Data Structures in Accounting Information Systems: A Theoretical, Regulatory and Technological Perspective," European Research Studies Journal, European Research Studies Journal, volume 0, issue 2, pages 79-100.
• Syeda Hina Zaidi & Eleftherios Thalassinos, 2026, "Do Discretionary Accruals Predict Future Cash Flows? Evidence on the Role of Ownership Structure in an Emerging Market," European Research Studies Journal, European Research Studies Journal, volume 0, issue 2, pages 908-924.
• Roshan Ghadamian, 2026, "The Charitable Asset Deployment Agreement: A Structural Alternative to Public–Private Partnership Capital Architecture," IRSA Working Papers, Institute for Regenerative Systems Architecture, number cada, Apr.
• Roshan Ghadamian, 2026, "The Accounting Blind Spot in Public Infrastructure and Public Goods," IRSA Working Papers, Institute for Regenerative Systems Architecture, number ppp-abs, Jan.
• Ahmet Degerli & Jing Wang, 2026, "Monetary Policy Exposure of Banks and Loan Contracting," Finance and Economics Discussion Series, Board of Governors of the Federal Reserve System (U.S.), number 2026-008, Feb, DOI: 10.17016/FEDS.2026.008.
• Jose J. Canals-Cerda, 2026, "Model Risk Under CECL: A Consumer Finance Perspective," Working Papers, Federal Reserve Bank of Philadelphia, number 26-09, Feb, DOI: 10.21799/frbp.wp.2026.09.

2025

• Ecker, Frank & Li, Xitong & Li, Yilan & Wu, Fan, 2025, "How Stock Market Participants Use Generative Artificial Intelligence: Evidence from User-Platform Interaction Data," HEC Research Papers Series, HEC Paris, number 1563, May, DOI: 10.2139/ssrn.5224596.
• Capkun, Vedran & Grazioli, Francesco & Lehavy, Reuven, 2025, "Takeover Restrictions, Informational Externalities, and Analyst Coverage of Peer Firms," HEC Research Papers Series, HEC Paris, number 1569, May, DOI: 10.2139/ssrn.5268842.
• Capkun, Vedran & Cianciaruso, Davide & Sinha, Kirti, 2025, "Mandatory Patient Surveys and Hospital Resource Allocation," HEC Research Papers Series, HEC Paris, number 1571, Jun, DOI: 10.2139/ssrn.5279205.
• Delis, Manthos D. & Laeven, Luc & Ongena, Steven & Delis, Fotis, 2025, "Global evidence on profit shifting within firms and across time," Working Paper Series, European Central Bank, number 3071, Jul.
• Kagerer, Benedikt & Pancaro, Cosimo & Reghezza, Alessio & De Vito, Antonio, 2025, "Hidden weaknesses: the role of unrealized losses in monetary policy transmission," Working Paper Series, European Central Bank, number 3129, Oct.
• Pius Kipruto Kosgei & Mapheleba Lekhetho, 2025, "The Relationship between Principals' Competencies in Budgeting and Performance of Financial Management Roles in Public Secondary Schools in Kenya," Social Sciences and Education Research Review, Department of Communication, Journalism and Education Sciences, University of Craiova, volume 12, issue 1, pages 131-144, July, DOI: 10.5281/zenodo.15804530.
• Maria-Madalina COLTESCU & Mariana MAN, 2025, "Social Impact, Transparency and Compliance: The Role of Accountants in Integrated Reporting - A Comparative Analysis Between Romania and EU," Social Sciences and Education Research Review, Department of Communication, Journalism and Education Sciences, University of Craiova, volume 12, issue 1, pages 33-42, July, DOI: 10.5281/zenodo.15804506.
• Wang, Yangmei & Guo, Savannah (Yuanyuan), 2025, "How does the CEO horizon problem affect the cost of bank loans?," Advances in accounting, Elsevier, volume 68, issue C, DOI: 10.1016/j.adiac.2024.100768.
• Badger, Amanda & Li, Siqi & Park, Hyungshin & Park, Sang Hyun, 2025, "The effect of ASC 606 adoption on value relevance of revenues: Early evidence," Advances in accounting, Elsevier, volume 68, issue C, DOI: 10.1016/j.adiac.2024.100770.
• Li, Yang & Liu, Sheng & Zhou, Yaou, 2025, "Managerial ability, audit quality, and audit report lag," Advances in accounting, Elsevier, volume 68, issue C, DOI: 10.1016/j.adiac.2024.100780.
• Shi, Hanzhong & Wu, Kaishu & Zhai, Kerui, 2025, "Employee education and corporate tax outcomes: Evidence from firm-level reporting," Advances in accounting, Elsevier, volume 68, issue C, DOI: 10.1016/j.adiac.2024.100785.
• Chen, Linda H. & Jiang, George J. & Wang, Weiwei & Zhang, Joseph H., 2025, "The impact of profitability pressure and capital market valuation on tax haven engagement," Advances in accounting, Elsevier, volume 68, issue C, DOI: 10.1016/j.adiac.2024.100804.
• Farshadfar, Shadi & Samarbakhsh, Laleh & Jahan, Ismat, 2025, "Executive age, executive gender and financial statement comparability," Advances in accounting, Elsevier, volume 68, issue C, DOI: 10.1016/j.adiac.2024.100805.
• Hasan, Md Mahmudul, 2025, "Private lenders and borrowers' internal control-related private information," Advances in accounting, Elsevier, volume 68, issue C, DOI: 10.1016/j.adiac.2025.100808.
• Li, Tongxia & Lu, Chun & Xu, Lei, 2025, "Access to finance and cost stickiness: Evidence from anti-recharacterization laws," Advances in accounting, Elsevier, volume 68, issue C, DOI: 10.1016/j.adiac.2025.100816.
• Lin, K.C. & Dong, Xiaobo, 2025, "Climate policy uncertainty and analyst forecast quality for greenhouse gas-intensive firms," Advances in accounting, Elsevier, volume 68, issue C, DOI: 10.1016/j.adiac.2025.100817.
• Gong, James Jianxin & Lee, Nian Lim & Wang, Sophia I., 2025, "Do shareholders vote against executive compensation when pay is misaligned with performance?," Advances in accounting, Elsevier, volume 69, issue C, DOI: 10.1016/j.adiac.2025.100821.
• Li, Zining & Plečnik, James M. & Wilson, Wendy & Zhang, Suning, 2025, "Stock option expense recognition and the cost of equity," Advances in accounting, Elsevier, volume 69, issue C, DOI: 10.1016/j.adiac.2025.100835.
• Kim, Jeong-Bon & Kim, Junwoo & Lee, Jay Junghun, 2025, "Earnings versus cash flows in equity valuation: Evidence from the COVID-19 crisis," Advances in accounting, Elsevier, volume 69, issue C, DOI: 10.1016/j.adiac.2025.100837.
• Folsom, David & Pérez, Rebeca & Wu, Qifeng, 2025, "How does managerial entrenchment relate to Financial statement comparability?," Advances in accounting, Elsevier, volume 69, issue C, DOI: 10.1016/j.adiac.2025.100838.
• Chircop, Justin & Nguyen, Nhat Q. & Nguyen, Tri T., 2025, "Climate news and accounting comparability," Advances in accounting, Elsevier, volume 69, issue C, DOI: 10.1016/j.adiac.2025.100841.
• Kwon, Kyungeun Karry & Park, Myung Seok, 2025, "The use of non-financial performance measures in CEO compensation contracts and pricing of audit engagements: Evidence from the amendment to PCAOB AS 2110," Advances in accounting, Elsevier, volume 69, issue C, DOI: 10.1016/j.adiac.2025.100846.
• Sun, Yan & Liu, Suyi & Jin, Justin Yiqiang, 2025, "Concerted efforts: The role of component auditors in multinational group audit in China," Advances in accounting, Elsevier, volume 69, issue C, DOI: 10.1016/j.adiac.2025.100847.
• Sauciuc, Ashley K., 2025, "The effects of performance-based incentive frequency on collusion," Accounting, Organizations and Society, Elsevier, volume 114, issue C, DOI: 10.1016/j.aos.2025.101591.
• Huang, June & Lu, Shirley, 2025, "Gender diversity performance and voluntary disclosure: Mind the (gender pay) gap," Accounting, Organizations and Society, Elsevier, volume 114, issue C, DOI: 10.1016/j.aos.2025.101594.
• Li, Shelley Xin & Rajgopal, Shivaram & Srinivasan, Suraj & Wong, Yu Ting Forester, 2025, "What board-level control mechanisms changed in banks following the 2008 financial crisis? A descriptive study," Accounting, Organizations and Society, Elsevier, volume 114, issue C, DOI: 10.1016/j.aos.2025.101596.
• Hampton, Clark & Knutson, Macy & Masli, Adi & Stefaniak, Chad, 2025, "How negative accounting news events, voluntary ESG assurance, and assurance provider influence consumer purchasing intentions," Accounting, Organizations and Society, Elsevier, volume 115, issue C, DOI: 10.1016/j.aos.2025.101599.
• Bailey, Cristina & Filzen, Joshua J., 2025, "Reprint of: Audit committee member busyness and risk factor disclosure," The British Accounting Review, Elsevier, volume 57, issue 1, DOI: 10.1016/j.bar.2025.101561.
• Voshaar, Johannes & Loy, Thomas R. & Zimmermann, Jochen, 2025, "The impact of lobbying on managerial short-term resource adjustment decisions," The British Accounting Review, Elsevier, volume 57, issue 3, DOI: 10.1016/j.bar.2024.101391.
• Cumming, Douglas & Lan, Yihui & Shan, Yuan George & Zhang, Junru, 2025, "Discretionary tone in reward-based crowdfunding: Do project owners talk their way to success?," The British Accounting Review, Elsevier, volume 57, issue 3, DOI: 10.1016/j.bar.2024.101433.
• Jiang, Yan & Luo, Le & Tsang, Albert & Zhang, Yueheng, 2025, "Carbon emission trading scheme and carbon performance: The role of carbon management system," The British Accounting Review, Elsevier, volume 57, issue 3, DOI: 10.1016/j.bar.2024.101492.
• Luo, Le & Zhang, Junru, 2025, "A global study of climate uncertainty and carbon assurance," The British Accounting Review, Elsevier, volume 57, issue 4, DOI: 10.1016/j.bar.2024.101425.
• Ha, Wonsuk & Han, Seung-youb & Lee, Woo-Jong & Lim, Youngdeok, 2025, "Discretionary reporting and analyst forecasts of operating income under IFRS," The British Accounting Review, Elsevier, volume 57, issue 6, DOI: 10.1016/j.bar.2025.101634.
• Ma, Yong & Lan, Huanqi, 2025, "How does monetary policy shock affect banks' loan loss provisioning behavior? Evidence from Chinese commercial banks," China Economic Review, Elsevier, volume 91, issue C, DOI: 10.1016/j.chieco.2025.102395.
• Oesch, David & Walser, Tanja, 2025, "The impact of automation on firms' reporting quality," Journal of Corporate Finance, Elsevier, volume 92, issue C, DOI: 10.1016/j.jcorpfin.2024.102683.
• Golden, Joanna & Liu, Xiaotao Kelvin, 2025, "Capitalization of operating leases and the cost of bank loans," Journal of Corporate Finance, Elsevier, volume 92, issue C, DOI: 10.1016/j.jcorpfin.2025.102773.
• Binfarè, Matteo & Connolly, Robert A. & Grigoris, Fotis & Liu, Crocker H., 2025, "A new lease on firm behavior," Journal of Corporate Finance, Elsevier, volume 94, issue C, DOI: 10.1016/j.jcorpfin.2025.102793.
• Campbell, John L. & Zheng, Xin & Zhou, Dexin, 2025, "Number of numbers: Does a greater proportion of quantitative textual disclosure reduce information risk?," Journal of Corporate Finance, Elsevier, volume 94, issue C, DOI: 10.1016/j.jcorpfin.2025.102813.
• García Lara, Juan Manuel & García Osma, Beatriz & Gazizova, Irina & Khalilov, Akram, 2025, "Demand-driven corporate social responsibility: Symbolic versus substantive change after environmental disasters," Journal of Corporate Finance, Elsevier, volume 94, issue C, DOI: 10.1016/j.jcorpfin.2025.102816.
• Huang, Rui & Jiang, Xuejun & Li, Leonard Leye & Lu, Louise Yi & Yu, Yangxin, 2025, "The impact of local corruption on firms' narrative R&D disclosures," Journal of Corporate Finance, Elsevier, volume 94, issue C, DOI: 10.1016/j.jcorpfin.2025.102841.
• Tian, Zhifan & Zeng, Cheng (Colin) & Li, Chaofan & Wu, Yi, 2025, "Peer effects of star-analysts' departure: New evidence from China," Journal of Corporate Finance, Elsevier, volume 94, issue C, DOI: 10.1016/j.jcorpfin.2025.102844.
• Gholami, Amir & Elnahas, Ahmed, 2025, "The dark side of CEO inside debt: Evidence from stock price crash risk," Journal of Corporate Finance, Elsevier, volume 94, issue C, DOI: 10.1016/j.jcorpfin.2025.102860.
• Zhang, Liuzhen & Su, Wunhong, 2025, "Issuance of urban investment bonds and high-quality urban economic development," Economic Analysis and Policy, Elsevier, volume 85, issue C, pages 111-130, DOI: 10.1016/j.eap.2024.11.025.
• Fang, Chenli & Wang, Zhitao & Zhao, Lu, 2025, "Environmental regulations and the greenwashing of corporate ESG reports," Economic Analysis and Policy, Elsevier, volume 87, issue C, pages 1469-1481, DOI: 10.1016/j.eap.2025.07.030.
• Zhou, Hui, 2025, "Major shareholders' equity pledge and the “All talk and no action” strategy in digital transformation," Economic Analysis and Policy, Elsevier, volume 87, issue C, pages 1630-1652, DOI: 10.1016/j.eap.2025.07.036.
• Zhang, Yan & Li, Xiang & Huang, Qiyu & Mu, Xiangning, 2025, "The blur phraseology in ESG reports and firm value: textual analysis evidence from Chinese listed companies," Economic Analysis and Policy, Elsevier, volume 87, issue C, pages 281-296, DOI: 10.1016/j.eap.2025.05.059.
• Wu, Jiamei & Guo, Chong, 2025, "The externalities of inspection supervision: Evidence from corporate ESG performance in China," Economic Analysis and Policy, Elsevier, volume 88, issue C, pages 1577-1595, DOI: 10.1016/j.eap.2025.10.042.
• Xu, Zhixiang & Liu, Dehong & Li, Yushu & Guo, Fanyu, 2025, "ESG and Stock Price Volatility Risk: Evidence from Chinese A-share Market," The North American Journal of Economics and Finance, Elsevier, volume 75, issue PA, DOI: 10.1016/j.najef.2024.102277.
• Ju, Chunhua & Fang, Xusheng & Shen, Zhonghua, 2025, "ESG rating divergence and stock price crash risk," The North American Journal of Economics and Finance, Elsevier, volume 76, issue C, DOI: 10.1016/j.najef.2024.102323.
• Song, Xiaobao & Yao, Mingan & Guo, Chun, 2025, "How does the supplier size similarity affect trade credit?," The North American Journal of Economics and Finance, Elsevier, volume 76, issue C, DOI: 10.1016/j.najef.2024.102346.
• Zhao, Yikai & Zhang, Shutong & Geng, Xinyi, 2025, "Legal shifts and corporate strategy: The impact of China’s New Securities Law on earnings management," The North American Journal of Economics and Finance, Elsevier, volume 80, issue C, DOI: 10.1016/j.najef.2025.102507.
• Wang, Qun & Zhou, Yan & Zhao, Xiangfang & Zeng, Yongliang, 2025, "Collaborative culture, product quality, and firm performance," Economics Letters, Elsevier, volume 246, issue C, DOI: 10.1016/j.econlet.2024.112073.
• Wang, Jun & Chen, Xing, 2025, "Measuring inconsistency in analyst reports," Economics Letters, Elsevier, volume 247, issue C, DOI: 10.1016/j.econlet.2024.112152.
• Eliwa, Yasser & Elmaghrabi, Mohamed E., 2025, "Investment horizons and ESG decoupling: Distinct roles of long-term and short-term institutional investors," Economics Letters, Elsevier, volume 247, issue C, DOI: 10.1016/j.econlet.2025.112207.
• Qiao, Yi & Li, Xiaorong & Hu, Juncheng, 2025, "From digital to innovative: How does digital transformation affect corporate innovation?," Economics Letters, Elsevier, volume 247, issue C, DOI: 10.1016/j.econlet.2025.112210.