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

• 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.
• Mwachikoka, Chibulo Foster & Adil, Muhammad & Mweetwa, Obrine & Phiri, Jackson, 2026, "The Influence of Artificial Intelligence Adoption on Financial Reporting Accuracy among Selected Firms in Livingstone, Zambia," African Journal of Commercial Studies, African Journal of Commercial Studies, volume 7, issue 4, DOI: 10.59413/ajocs/v7.i4.26.
• Mushani, Michesk & Chaamwe, Nchimunya & Phiri, Joseph & Silondiso, Joe Likando, 2026, "Intelligence Layering in Accounting Information Systems: A Theory of Progressive AI Embedding in Financial Reporting," African Journal of Commercial Studies, African Journal of Commercial Studies, volume 7, issue 5, DOI: 10.59413/ajocs/v7.i5.15.
• Mushani, Michesk & Chaamwe, Nchimunya & Phiri, Joseph & Silondiso, Joe Likando, 2026, "An Interpretivist Socio-Technical Research Framework for Understanding Antecedents for the Integration of Artificial Intelligence in Financial Reporting," African Journal of Commercial Studies, African Journal of Commercial Studies, volume 7, issue 5, DOI: 10.59413/ajocs/v7.i5.17.
• 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.
• 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, DOI: 10.2139/ssrn.6584478.
• 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, DOI: 10.2139/ssrn.6105906.
• 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.
• Hayri CENGÄ°Z, 2026, "Career Inaction Scale: A Scale Adaptation Study," Fiscaoeconomia, Tubitak Ulakbim JournalPark (Dergipark), issue 1, DOI: 10.25295/fsecon.1735460.
• Mehmet Nedim UYGUR & Yusuf ÇUKACI, 2026, "Comparison of Resource Consumption Accounting with Traditional Costing Systems: an Application in a Logistics Company," Fiscaoeconomia, Tubitak Ulakbim JournalPark (Dergipark), issue 2, DOI: 10.25295/fsecon.1849867.
• Ä°brahim KAYA, 2026, "The Impact of Financial Performance Indicators on Executive Compensation," Fiscaoeconomia, Tubitak Ulakbim JournalPark (Dergipark), issue 2, DOI: 10.25295/fsecon.1767819.
• Carmen E. Stoenoiu, 2026, "Connecting the Characteristic Elements in the Accounting Profession - from the Perspective of New Technological Changes," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr246, Mar, DOI: https://doi.org/10.35609/afr.2026.1.
• Diana Jeremejeva, 2026, "The Core of Intangibles: Diverse Perspectives," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr248, Mar, DOI: https://doi.org/10.35609/afr.2026.1.
• Meita Larasati, 2026, "Future Research Directions on Whistleblowing in Accounting: An Extended Theory of Planned Behavior Framework," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr251, Jun, DOI: https://doi.org/10.35609/afr.2026.1.
• Elmahdi Tcham & Malika Souaf & Youssef El Wazani, 2026, "Moroccan Chartered Accountants and ESG Reporting: Towards a Strategic Repositioning in a Context of Regulatory Transition
  [Experts-comptables marocains et reporting ESG : vers un repositionnement stratégique dans un contexte de transition réglemen," Post-Print, HAL, number hal-05491857, DOI: 10.5281/zenodo.18393782.
• Rahma Mzouri & Abdelkrim Kandrouch, 2026, "Business Failure Prediction: A Comparison of Discriminant Analysis, Logit Regression, and PLS Regression
  [Prévision de la défaillance des entreprises : comparaison de l'analyse discriminante, la régression logit et PLS Business Failure Prediction:," Post-Print, HAL, number hal-05652823, Jun, DOI: 10.5281/zenodo.20500100.
• Axel Durand Semboung & Vatis Christian Kemezang, 2026, "Migrant remittances and inclusive growth in Sub-Saharan Africa: Investment as the main transmission mechanism
  [Migrants et croissance inclusive en Afrique subsaharienne : l'investissement comme principal mécanisme de transmission]," Post-Print, HAL, number hal-05689191, Jul, DOI: 10.5281/zenodo.21217238.
• Shqipdona Hashani Siqani & Arbana Sahiti Ramushi, 2026, "Reframing Accountability through Digital Transformation in Non-Governmental Organizations," Ekonomski pregled, Hrvatsko društvo ekonomista (Croatian Society of Economists), volume 77, issue 2, pages 108-121, DOI: 10.32910/ep.77.2.3.
• Yelyzaveta Shubenko, 2026, "Strategic Management and Analytical Tools for Performance Assessment of Charitable Organizations: Scientific Discourse and Practical Solutions," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 219-227, March, DOI: 10.33146/2518-1181-2026-1(111)-219-.
• Viktoriia Novodvorska, 2026, "Ethics of a Professional Accountant: Challenges in Wartime," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 27-35, March, DOI: 10.33146/2307-9878-2026-1(111)-27-3.
• Serhii Ostapchuk & Lesia Voliak, 2026, "Consequences of the Introduction of Mandatory Sustainability Reporting: A Critical Review of International Practice," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 36-44, March, DOI: 10.33146/2307-9878-2026-1(111)-36-4.
• Nataliya Struk, 2026, "Assessment of Cybersecurity of Accounting Information in the Innovative Activities of Agricultural Enterprises," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 57-70, March, DOI: 10.33146/2518-1181-2026-1(111)-57-7.
• Nazariy Tsymbaliuk, 2026, "Transformation of Management Accounting in Agricultural Holdings: From Local Fragmentation to Corporate Unification," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 101-111, May, DOI: 10.33146/2518-1181-2026-2(112)-101-.
• Yelyzaveta Shubenko, 2026, "Demonstration Workshop as a Tool for Overcoming Cognitive Overload in Teaching Accounting IT Disciplines," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 123-132, May, DOI: 10.33146/2518-1181-2026-2(112)-123-.
• Tetyana Butenko & Viktoriia Butenko, 2026, "Luca Pacioli's Double-Entry Principle as a Basis for Internal Control and Reliability of Mandatory Sustainability Reporting under ESRS," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 24-32, May, DOI: 10.33146/2518-1181-2026-2(112)-24-3.
• Stanislav Vasylishyn & Inna Gryshova & Nataliia Zhuk & Yuliia Nezhyd, 2026, "Methodology for the Assessment and Improvement of Accounting for Loss Allowances for Expected Credit Losses on Impaired Financial Assets under IFRS 9: the Case of Receivables of Ukrainian Agricultural Enterprises," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 33-43, May, DOI: 10.33146/2518-1181-2026-2(112)-33-4.
• Tetyana Demchenko, 2026, "The Impact of Cyber Risks on the Functioning of the Accounting System and Their Management," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 44-52, May, DOI: 10.33146/2518-1181-2026-2(112)-44-5.
• Oksana Nesterenko & Nataliia Kashchena, 2026, "Development of the Narrative Component of Integrated Reporting," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 63-71, May, DOI: 10.33146/2518-1181-2026-2(112)-63-7.
• Serhii Ostapchuk & Nataliia Tsaruk, 2026, "Disclosure of Land Use Indicators in Sustainability Reporting," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 72-81, May, DOI: 10.33146/2518-1181-2026-2(112)-72-8.
• Yulia Peretiatko, 2026, "Specifics of Applying Research Methods in Accounting," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 82-89, May, DOI: 10.33146/2518-1181-2026-2(112)-82-8.
• Maryna Resler, 2026, "Architecture of Accounting and Analytical Support for Managing the Enterprise's Economic Security in the Context of Digital Transformation," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 90-100, May, DOI: 10.33146/2518-1181-2026-2(112)-90-1.
• Nafis Dwi Kartiko & Amrie Firmansyah, 2026, "Green Banking Disclosure and Financial Trade-Offs: Evidence from Indonesia’s Banking Sector," Bulletin of Monetary Economics and Banking, Bank Indonesia, volume 29, issue 1, pages 119-146, February, DOI: https://doi.org/10.59091/2460-9196..
• Akbar Syahid Rabbani & Jongsu Lee, 2026, "Hierarchical Bayesian Evidence on CBDC Adoption: The Case of Indonesia’s Digital Rupiah," Bulletin of Monetary Economics and Banking, Bank Indonesia, volume 29, issue Spesial I, pages 101-132, June, DOI: https://doi.org/10.59091/2460-9196..
• Marcel Steller & Erich Pummerer, 2026, "Auditor’s liability, audit quality and inflation: an economic analysis," European Journal of Law and Economics, Springer, volume 62, issue 1, pages 165-188, August, DOI: 10.1007/s10657-026-09882-2.
• Geng Niu & Yi Wang & Bohui Zhang & Yang Zhou, 2026, "Historical Slave Trade and Corporate Tax Evasion in Africa," Journal of Business Ethics, Springer, volume 203, issue 3, pages 575-591, January, DOI: 10.1007/s10551-025-06036-3.
• Liang Xu & Xinyan Yan & Haoyi Yang & Wenqiao Zhang, 2026, "Prosocial CEOs and Corporate Tax Avoidance," Journal of Business Ethics, Springer, volume 204, issue 2, pages 367-390, March, DOI: 10.1007/s10551-025-06041-6.
• Chun Guo & Jingbo Luo & Jing Shi, 2026, "Navigating Ethical Waters: Trade Credit Provisions for Related-Party Customers," Journal of Business Ethics, Springer, volume 204, issue 2, pages 479-504, March, DOI: 10.1007/s10551-025-06100-y.
• Leonardo Gambacorta & Salvatore Polizzi & Alessio Reghezza & Enzo Scannella, 2026, "Do Banks Practice What They Preach? Brown Lending and Environmental Disclosure in the Euro Area," Journal of Financial Services Research, Springer;Western Finance Association, volume 69, issue 1, pages 135-179, April, DOI: 10.1007/s10693-024-00435-9.
• Silvia Panfilo & Luigi Vena & Salvatore Sciascia & Alessandro Cortesi, 2026, "The value relevance of integrated reporting quality: the role of the legal environment," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), volume 30, issue 2, pages 397-428, June, DOI: 10.1007/s10997-025-09754-y.
• Kun Su & Miaomiao Zhang & Chengyun Liu & Tairan Kevin Huang & Yunhe Dong, 2026, "Does managerial ability affect financial derivatives usage? Evidence from China," Review of Derivatives Research, Springer, volume 29, issue 1, pages 1-41, December, DOI: 10.1007/s11147-026-09245-8.
• Jonathan Black & Thomas Godwin & David Harris, 2026, "Does fair value accounting affect how banks convey information about future performance? Evidence from SFAS 115," Review of Quantitative Finance and Accounting, Springer, volume 66, issue 1, pages 63-100, January, DOI: 10.1007/s11156-025-01394-5.
• Akram Khalilov, 2026, "Informational and cushioning properties of conservative balance sheets: a study of crises resilience," Review of Quantitative Finance and Accounting, Springer, volume 66, issue 1, pages 313-357, January, DOI: 10.1007/s11156-025-01395-4.
• Stefan Dierkes & Johannes Sümpelmann, 2026, "Valuation, personal taxes, and dividend policy under passive debt management," Review of Quantitative Finance and Accounting, Springer, volume 66, issue 1, pages 101-118, January, DOI: 10.1007/s11156-025-01397-2.
• Chase Potter & Zhonghua Zhang, 2026, "Does puffery matter? Evidence from online business acquisitions," Review of Quantitative Finance and Accounting, Springer, volume 66, issue 1, pages 235-267, January, DOI: 10.1007/s11156-025-01400-w.
• Xiaoyu Zhou & Hong Xiao, 2026, "Does the solvency regulatory reform affect the maturity mismatch of life insurers? Evidence from China," Review of Quantitative Finance and Accounting, Springer, volume 66, issue 1, pages 427-484, January, DOI: 10.1007/s11156-025-01405-5.
• Yan-Yu Chou & Ying-Chou Lin & Yu-Chen Lin, 2026, "The impacts of aggressive accounting choices on auditor changes," Review of Quantitative Finance and Accounting, Springer, volume 66, issue 2, pages 489-521, February, DOI: 10.1007/s11156-025-01406-4.
• Emmanuel Mamatzakis & Lorenzo Neri & Antonella Russo, 2026, "Board’s interpersonal diversity and financial misreporting: evidence from USA," Review of Quantitative Finance and Accounting, Springer, volume 66, issue 2, pages 523-557, February, DOI: 10.1007/s11156-025-01407-3.
• Yilun Lu & Adam Harper & Salil K. Sarkar, 2026, "How CEO stock option compensation shapes analyst coverage," Review of Quantitative Finance and Accounting, Springer, volume 66, issue 4, pages 1539-1567, May, DOI: 10.1007/s11156-025-01436-y.
• Hongtao Guo & Yushan Hu & Zhijie Xiao, 2026, "Cash flow forecasting: dealing with serial correlation and idiosyncratic heterogeneity," Review of Quantitative Finance and Accounting, Springer, volume 66, issue 4, pages 1667-1688, May, DOI: 10.1007/s11156-025-01442-0.
• Khaled Abdulsalam & Mohammad Alkhamees, 2026, "The association between accounting reporting complexity and corporate credit ratings: evidence from extended XBRL tags," Review of Quantitative Finance and Accounting, Springer, volume 67, issue 1, pages 163-188, July, DOI: 10.1007/s11156-025-01450-0.
• Bilal Bilal & Bushra Komal & Songsheng Chen & Umar Nawaz Kayani & Ahsan Akbar, 2026, "Non-professional investors’ perspective on commercialism in auditing: An experimental study," Review of Quantitative Finance and Accounting, Springer, volume 67, issue 1, pages 421-436, July, DOI: 10.1007/s11156-025-01454-w.
• Brian Du & Scott Fung, 2026, "Does the tail wag the dog? Directional information effects of options trading on earnings management," Review of Quantitative Finance and Accounting, Springer, volume 67, issue 1, pages 385-419, July, DOI: 10.1007/s11156-025-01456-8.
• Xia Li & Jairaj Gupta & André Aroldo Freitas De Moura, 2026, "Analysts forecasts: the secret sauce stirring up CEOs’ abnormal pay," Review of Quantitative Finance and Accounting, Springer, volume 67, issue 2, pages 649-675, August, DOI: 10.1007/s11156-025-01472-8.
• Mircea Epure & Serhat Hasancebi, 2026, "The opaque scorecard: Environmental, social and financial information during a crisis," Review of Quantitative Finance and Accounting, Springer, volume 67, issue 3, pages 1159-1184, October, DOI: 10.1007/s11156-025-01480-8.
• Doi Takero & Bessho Shun-ichiro & Mori Katsuki, 2026, "Analysis of loss-making corporations using corporate tax returns," Public Policy Review, Policy Research Institute, Ministry of Finance Japan, volume 22, issue 1, pages 1-79, March, DOI: 10.57520/prippr.22-1-4.
• Itzhak Ben-David & Alex Chinco, 2026, "max EPS Payout Policy," NBER Working Papers, National Bureau of Economic Research, Inc, number 34960, Mar.
• Itzhak Ben-David & Alex Chinco, 2026, "The max EPS Paradigm for Corporate Finance," NBER Working Papers, National Bureau of Economic Research, Inc, number 34971, Mar.
• Ioannis Thanos & Simeon Karafolas, 2026, "The Accounting Dimension to the Explanation of Financialisation: A Literature Survey in the Case of Merchant Shipping," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 2, pages 468-498, June.
• Joanna Dynowska & Katarzyna Krysztofiak, 2026, "Segmented Reporting And Its Changes As A Result Of The Covid-19 Pandemic In The Construction And Real Estate Industry," OLSZTYN ECONOMIC JOURNAL, University of Warmia and Mazury in Olsztyn, Faculty of Economic Sciences, volume 21, issue 1, pages 41-51, May, DOI: https://doi.org/10.31648/oej.11268.
• Réka SZABÓNÉ SZÅ KE, 2026, "Accounting Presentation Of Player Rights," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 35, issue 1, pages 456-468, July, DOI: 10.47535/1991AUOES35(1)038.
• Victoria BOGDAN & Mărioara BELENEȘI & Réka Melinda TÖRÖK, 2026, "Exploring Gender Patterns In Ai Adoption For Accounting Estimates. A Mixed-Methods Investigation," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 35, issue 1, pages 478-493, July, DOI: 10.47535/1991AUOES35(1)040.
• Dana-Simona GHERAI & Mariana PIPIȘ & Diana Elisabeta MATICA & Ioan Dan MORAR, 2026, "From Voluntary To Standardized: The Metamorphosis Of Sustainability Reporting Under Esrs And Issb," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 35, issue 1, pages 504-522, July, DOI: 10.47535/1991AUOES35(1)042.
• Luciana Simona PASCU (MIHÄ‚ILÄ‚) & Oana-Raluca IVAN, 2026, "Mapping The Impact Of Csrd On Non-Financial Reporting: A Systematic Qualitative Review Of Academic Literature And Legislative Provisions," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 35, issue 1, pages 523-538, July, DOI: 10.47535/1991AUOES35(1)043.
• Andreea IURAȘ & Victoria BOGDAN, 2026, "Green Signals Or Strategic Noise? Corporate Reporting Integrity Assessment Through L.I.G.H.T. Index. A Multi-Criteria Comparative Analysis," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 35, issue 1, pages 539-554, July, DOI: 10.47535/1991AUOES35(1)044.
• Marius Boita & Luminiţa Paiusan & Gheorghe Pribeanu, 2026, "The Role of Sustainable Accounting in Enhancing Financial Stability Under Crisis Conditions: A Romanian Perspective," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 582-591, February.
• Alexandra Danila & Gabriela Gheorghiu, 2026, "ESG Reporting Research: A Bibliometric Analysis," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 592-598, February.
• Nataliata-Mihaela Frumusanu & Andreea Mihaela Zgardan & Mihaela Martin, 2026, "Robo-Accountants, Robo-Auditors, or Humanoid Professionals? Accounting Education and the Redefinition of the Human Role in the Age of Artificial Intelligence," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 607-617, February.
• Ioana Gemenel & Teodora Maties (Cucerzan), 2026, "European Public Sector Accounting Standards (EPSAS) – Opportunities and Challenges in European Public Sector Accounting. Insights from Literature," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 618-628, February.
• Alina Melania Ionita & Mircea-Iosif Rus, 2026, "Financial Fraud in Commercial Companies," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 629-637, February.
• Lacramioara Mansour & Elena Cerasela Spatariu, 2026, "From Bookkeeping to Data Analytics: How Digitalization Transforms the Role of Accountants in Romanian SME´s," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 638-645, February.
• Lacramioara Mansour & Elena Cerasela Spatariu, 2026, "Job Satisfaction in Accounting: A Quantitative Study on Organizational and Technological Factors," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 646-655, February.
• Traian Cristin Nicolae, 2026, "Considerations on the Multidimensionality of Financial Reporting in Accounting," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 672-679, February.
• Traian Cristin Nicolae, 2026, "Perspectives of Amplifying Accounting Paradigms in the Context of Digitalization of Systems," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 680-686, February.
• Silviu Ionel Stoica & Maria Toma & Valentin Radu, 2026, "Digitization of the Public Culture Sector-Operational Efficacy and Reform of Internal Control. Comparative Analysis of Romania and Other European Nations," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 716-726, February.
• Michael Florig & Olivier Gossner, 2026, "Market equilibrium with management costs and implications for insurance accounting," The Geneva Risk and Insurance Review, Palgrave Macmillan;International Association for the Study of Insurance Economics (The Geneva Association), volume 51, issue 1, pages 41-65, March, DOI: 10.1057/s10713-024-00107-7.
• Naduni Madhavika & Mansi Mansi & Rakesh Pandey & Balkrushna Potdar, 2026, "Modern Slavery Disclosure Practices: A Systematic Literature Review Using Bibliometric and Thematic Content Analyses," International Journal of Disclosure and Governance, Palgrave Macmillan, volume 23, issue 1, pages 36-66, March, DOI: 10.1057/s41310-024-00275-y.
• Li Sun & JiaJia Zhong & Ahsan Habib, 2026, "Product market power and audit report lag: evidence from China," International Journal of Disclosure and Governance, Palgrave Macmillan, volume 23, issue 1, pages 67-91, March, DOI: 10.1057/s41310-024-00276-x.
• Mutalib Anifowose, 2026, "Evidence of the impact of corporate governance on ESG disclosure in sub-Saharan Africa: the moderating role of ownership structure," International Journal of Disclosure and Governance, Palgrave Macmillan, volume 23, issue 2, pages 283-304, June, DOI: 10.1057/s41310-025-00294-3.
• Musah Mohammed Saeed, 2026, "The impact of mandatory IFRS adoption on earnings management and its implications for the cost of debt in emerging economies," International Journal of Disclosure and Governance, Palgrave Macmillan, volume 23, issue 2, pages 348-364, June, DOI: 10.1057/s41310-025-00312-4.
• Kevin Gauch & Laura Georg Schaffner & Elodie Behnam & Enrico Prinz, 2026, "European cybersecurity disclosure practices: a textual analysis," International Journal of Disclosure and Governance, Palgrave Macmillan, volume 23, issue 3, pages 871-885, September, DOI: 10.1057/s41310-025-00327-x.
• Lin Zhang & Xue Lei & Kunjian Zhao & Shanshan Yue, 2026, "All talk, no walk: how retail investor voice triggers bank digital washing," Journal of Banking Regulation, Palgrave Macmillan, volume 27, issue 3, pages 1-17, September, DOI: 10.1057/s41261-026-00351-z.
• M. Horváth, Gábor, 2026, "What Does the Balance Sheet (Not) Show? Asset Valuation in the Hungarian Accounting System," Public Finance Quarterly, Corvinus University of Budapest, volume 72, issue 2, pages 112-125, DOI: https://doi.org/10.35551/PFQ_2026_2.
• Egbert, Henrik & Stancheva-Todorova, Eleonora, 2026, "Integrating Concepts of New Institutional Economics in an Accounting Course: A Case Study," MPRA Paper, University Library of Munich, Germany, number 128366, Jan.
• Bertomeu, Jeremy & Cheynel, Edwige & Lunawat, Radhika & Milone, Mario, 2026, "On humans and AI: A financial reporting dilemma," MPRA Paper, University Library of Munich, Germany, number 128775, Apr.
• Bertomeu, Jeremy & Cheynel, Edwige & Hu, Peicong, 2026, "Disclosure under noisy information processing," MPRA Paper, University Library of Munich, Germany, number 128905, Apr.
• Rauf, Saima & Audi, Marc & Ali, Amjad, 2026, "Liquidity Risk Management in the Perspective of Asset Quality, Loan Quality & Governance: A Case Study of Pakistan Banking Industry," MPRA Paper, University Library of Munich, Germany, number 128920.
• Zahid, Haider & Audi, Marc & Ali, Amjad, 2026, "The Role of Cryptocurrency Regulations in Determining Financial Reporting Quality: An Empirical Analysis," MPRA Paper, University Library of Munich, Germany, number 129042.
• Khan, Muhammed Umar & Audi, Marc, 2026, "Financial Reporting Quality, Audit Quality, and Firm Performance: Evidence from Pakistani Listed Firms," MPRA Paper, University Library of Munich, Germany, number 129173.
• Javed, Harris & Audi, Marc & Ali, Amjad, 2026, "Corporate Governance and Sustainability Disclosure: An Empirical Analysis of Environmental Reporting Practices," MPRA Paper, University Library of Munich, Germany, number 129204.
• Majeed, Rafaqat & Audi, Marc & Ali, Amjad, 2026, "Environmental, Social, and Governance Reporting and Financial Reporting Quality in Emerging Markets," MPRA Paper, University Library of Munich, Germany, number 129347.
• Giulia Aliprandi & Teona Cretu & Vytautas Valuta, 2026, "Comply, Refuse, or Defer: First Evidence on EU Public Country-by-Country Reporting," Reports, EU Tax Observatory, number 011, Jul.
• 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.
• Ali, Waqar & Bhojraj, Sanjeev & Lu, Yao & Wang, Shuyan, 2026, "Hedge Accounting and Banks' Interest Rate Risk Management," HEC Research Papers Series, HEC Paris, number 1657, Sep, DOI: 10.2139/ssrn.7369340.
• 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.
• Shen, Dongxiao & He, Guanming, 2026, "Constraining earnings management through heightened managerial risk perception: Evidence from zodiac-year belief," Journal of Behavioral and Experimental Finance, Elsevier, volume 51, issue C, DOI: 10.1016/j.jbef.2026.101194.
• Zhang, Lei & Kanagaretnam, Kiridaran, 2026, "Does climate change awareness influence financial reporting conservatism?," Journal of Behavioral and Experimental Finance, Elsevier, volume 51, issue C, DOI: 10.1016/j.jbef.2026.101219.
• 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.
• Bhimani, Alnoor & Cinquini, Lino & Malmi, Teemu, 2026, "What happens at the interface of digitalisation and accounting?," The British Accounting Review, Elsevier, volume 58, issue 2, DOI: 10.1016/j.bar.2025.101742.
• 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.
• Nakpodia, Franklin & Sakariyahu, Rilwan & Fagbemi, Temitope & Adigun, Rasheed & Dosumu, Oluwatoyin, 2026, "Sustainable development goals, accounting practices and public financial management: A pre and post COVID-19 assessment," The British Accounting Review, Elsevier, volume 58, issue 5, DOI: 10.1016/j.bar.2024.101466.
• 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.
• Kang, Chang-Mo & Kim, Donghyun & Lim, Youngdeok, 2026, "Internal information asymmetry, external reporting, and insider trading: Theory and evidence," Journal of Corporate Finance, Elsevier, volume 101, issue C, DOI: 10.1016/j.jcorpfin.2026.103071.
• 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.
• Xu, Weijun & Zhao, Qi & Ji, Yucheng & Zhu, Mengyuan & Pan, Shiliang, 2026, "Information comparability and blockholder structure: The role of trading-based governance," Economic Modelling, Elsevier, volume 163, issue C, DOI: 10.1016/j.econmod.2026.107709.
• Zhao, Ling & Li, Manli & Huang, Hao, 2026, "Making paper pay: Commercial paper trading facilitation and corporate tax avoidance," Economic Modelling, Elsevier, volume 163, issue C, DOI: 10.1016/j.econmod.2026.107722.
• Zhao, Jing & Xu, Ruiyao & Jin, Yige & Tian, Gaoliang & Xu, Bozhi, 2026, "When firing is hard: Labor adjustment costs and corporate investment style," Economic Modelling, Elsevier, volume 163, issue C, DOI: 10.1016/j.econmod.2026.107742.
• 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.
• Li, Ying & Wu, Jiamin & Yuan, Tao, 2026, "Corporate strategic disclosure via WeChat after E&S reputation crises11Yuan gratefully acknowledges funding support from the National Natural Science Foundation of China (No.72572083; No.72132004; No.72272076), funding support from the National Socia," Emerging Markets Review, Elsevier, volume 74, issue C, DOI: 10.1016/j.ememar.2026.101487.
• Yuan, Rongli & Liu, Mengyao & Li, Mingze, 2026, "Government certification and cost of equity: Evidence from the specialization, refinement, differentiation, and innovation policy," Emerging Markets Review, Elsevier, volume 74, issue C, DOI: 10.1016/j.ememar.2026.101500.
• Zhang, Miaomiao & Su, Kun & Fu, Senliulu & Yang, Xing, 2026, "Regulatory minority shareholders and financial restatements: Evidence from a quasi-natural experiment in China," Emerging Markets Review, Elsevier, volume 74, issue C, DOI: 10.1016/j.ememar.2026.101514.
• Wang, Xin & Cao, Wencheng & Shan, Yuan George & Yang, Joey Wenling, 2026, "Grain by grain: How rice farming cultivates ESG rating consistency?," Emerging Markets Review, Elsevier, volume 74, issue C, DOI: 10.1016/j.ememar.2026.101525.
• 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.
• Li, Yuhengxing & Hu, Shiyang & Liu, Yanran, 2026, "Regional biodiversity transition and corporate real earnings management: Evidence from China's national park system reform," International Review of Financial Analysis, Elsevier, volume 117, issue C, DOI: 10.1016/j.irfa.2026.105225.
• Amar, J. & Demaria, S. & Rigot, S., 2026, "Climate management practices and market valuation: The price of (in)credibility," International Review of Financial Analysis, Elsevier, volume 117, issue C, DOI: 10.1016/j.irfa.2026.105239.
• Zhou, Zihan & Wu, Kai, 2026, "The commitment trap: How performance commitment clauses matter for bidders’ accounting fraud?," International Review of Financial Analysis, Elsevier, volume 117, issue C, DOI: 10.1016/j.irfa.2026.105307.
• 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.
• Yeh, Yin-Hua & Liao, Chen-Chieh, 2026, "ESG Failures and managerial opportunism: Evidence from earnings management," Finance Research Letters, Elsevier, volume 107, issue C, DOI: 10.1016/j.frl.2026.109910.
• 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.
• Luo, Shanmei & Jin, Shudan & Liu, Xiaojing & Hu, Wenbin, 2026, "Boardroom bridges: spillover effects of ESG performance through inter-firm director interlocks - evidence from China," Global Finance Journal, Elsevier, volume 72, issue C, DOI: 10.1016/j.gfj.2026.101314.
• 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.
• Jing, Chenxing & Xu, Bin & Zuo, Luo, 2026, "Do financial disclosures affect corporate sustainability practices?," Journal of Accounting and Economics, Elsevier, volume 82, issue 2, DOI: 10.1016/j.jacceco.2026.101901.
• He, Jiapeng & Li, Ningzhong, 2026, "The role of federal agency accounting quality in federal budget allocation: Evidence from audit opinions," Journal of Accounting and Economics, Elsevier, volume 82, issue 2, DOI: 10.1016/j.jacceco.2026.101902.