Research classified by Journal of Economic Literature (JEL) codes

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

2025

• 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.
• Buchetti, Bruno & Perdichizzi, Salvatore & Santoni, Alessandro, 2025, "Fast to cut, slow to restore: Bank lending responses to IFRS 9 stage migrations," Economics Letters, Elsevier, volume 254, issue C, DOI: 10.1016/j.econlet.2025.112446.
• Yang, Ruohan & Su, Kun, 2025, "Attention centrality and information efficiency," Economics Letters, Elsevier, volume 254, issue C, DOI: 10.1016/j.econlet.2025.112451.
• Chen, Yuyang & Zhu, Shuyi, 2025, "Integrity atmosphere and the cost of equity: Evidence from China," Emerging Markets Review, Elsevier, volume 68, issue C, DOI: 10.1016/j.ememar.2025.101341.
• Dimitropoulos, Panagiotis E., 2025, "Credit financing, accounting quality and distress under financial turmoil: Evidence from small partnerships," Emerging Markets Review, Elsevier, volume 69, issue C, DOI: 10.1016/j.ememar.2025.101368.
• Pan, Xiaozhen & Aimaiti, Sabahati, 2025, "Actual controllers with foreign residency rights and corporate tax avoidance: Evidence from private listed companies in China," Emerging Markets Review, Elsevier, volume 69, issue C, DOI: 10.1016/j.ememar.2025.101371.
• Dutta, Sunil & Hwang, Jinsung & Patatoukas, Panos N., 2025, "Fundamentals of carbon emissions scaling: Implications for sector peer comparisons and carbon efficient indexing," Energy Economics, Elsevier, volume 143, issue C, DOI: 10.1016/j.eneco.2025.108300.
• Yan, Kai & Liu, Na & Shi, Lei & Yang, Lisi & Lu, Meiting, 2025, "How does FinTech enable the expansion of green innovation boundaries: Evidence from the interventions of China's environmental protection tax law," Energy Economics, Elsevier, volume 144, issue C, DOI: 10.1016/j.eneco.2025.108367.
• Postiglione, Massimo & Carini, Cristian & Falini, Alberto, 2025, "Assessing Firm ESG Performance Through Corporate Survival: The Moderating Role of Firm Size," International Review of Financial Analysis, Elsevier, volume 100, issue C, DOI: 10.1016/j.irfa.2025.103973.
• Mi, Biao & Zhang, Luqiao & Han, Liang, 2025, "Balancing acts: Bank market deregulation and the dynamics of earnings management," International Review of Financial Analysis, Elsevier, volume 101, issue C, DOI: 10.1016/j.irfa.2025.104040.
• Boubaker, Sabri & Gao, Lei & Hoang, Khanh & Nguyen, Cuong, 2025, "Natural disasters, unnatural earnings: How do climate disasters impact earnings management?," International Review of Financial Analysis, Elsevier, volume 102, issue C, DOI: 10.1016/j.irfa.2025.104043.
• Zhai, Qifan & Xu, Lin, 2025, "Employee welfare and earnings management," International Review of Financial Analysis, Elsevier, volume 102, issue C, DOI: 10.1016/j.irfa.2025.104076.
• Choi, Heeick & Karim, Khondkar & Liu, Yin, 2025, "Tournament incentives, corporate overinvestment, and economic consequences," International Review of Financial Analysis, Elsevier, volume 102, issue C, DOI: 10.1016/j.irfa.2025.104090.
• Deng, Bofu & Peng, Zhenge & Chan, Kam C. & Chen, Hongce, 2025, "Top management team stability and stock price crash risk: Evidence from China," International Review of Financial Analysis, Elsevier, volume 102, issue C, DOI: 10.1016/j.irfa.2025.104126.
• Abdesslem, Rim Ben & Chkir, Imed & Saadi, Samir, 2025, "Earning quality and climate risk: The case of European firms," International Review of Financial Analysis, Elsevier, volume 102, issue C, DOI: 10.1016/j.irfa.2025.104133.
• Guo, Meng & Luo, Danglun & Liu, Chen, 2025, "Opportunism in crisis: Big baths and COVID-19 disclosure," International Review of Financial Analysis, Elsevier, volume 102, issue C, DOI: 10.1016/j.irfa.2025.104134.
• Fengler, Matthias R. & Phan, Tri Minh, 2025, "Unveiling themes in 10-K disclosures: A new topic modeling perspective," International Review of Financial Analysis, Elsevier, volume 103, issue C, DOI: 10.1016/j.irfa.2025.104121.
• Marisetty, Vijaya B. & Kommatt, Athira, 2025, "Board gender diversity and accounting conservatism," International Review of Financial Analysis, Elsevier, volume 104, issue PA, DOI: 10.1016/j.irfa.2025.104309.
• Cho, Seunghyun & Pae, Jinhan & Yoo, Choong-Yuel, 2025, "CEO war trauma and corporate tax avoidance," International Review of Financial Analysis, Elsevier, volume 104, issue PA, DOI: 10.1016/j.irfa.2025.104343.
• Huang, Hengxuan & Liu, Suyi & Gong, Yuan & Yan, Zehao & Ge, Zhixiang, 2025, "Export control and earnings management: Evidence from China," International Review of Financial Analysis, Elsevier, volume 104, issue PB, DOI: 10.1016/j.irfa.2025.104341.
• Machokoto, Michael & Lemma, Tesfaye T. & Kadzima, Marvelous, 2025, "Language structure and corporate financing: The role of future time reference," International Review of Financial Analysis, Elsevier, volume 105, issue C, DOI: 10.1016/j.irfa.2025.104392.
• Balachandran, Balasingham & Faff, Robert W. & Minnick, Kristina & Shams, Syed, 2025, "Does the readability of target firms' annual reports matter to bidders?," International Review of Financial Analysis, Elsevier, volume 105, issue C, DOI: 10.1016/j.irfa.2025.104425.
• Liu, Jing & Fan, Yizhong & Yu, Peng & Ren, Yijia, 2025, "Superstar CEOs and the presentation style of CSR reports: Truthful reflection or impression management?," International Review of Financial Analysis, Elsevier, volume 105, issue C, DOI: 10.1016/j.irfa.2025.104445.
• Hoepner, Andreas G.F. & Schiemann, Frank & Schneider, Fabiola I. & Tietmeyer, Raphael, 2025, "ESG disclosure as advertisement of corporate bond issuances," International Review of Financial Analysis, Elsevier, volume 106, issue C, DOI: 10.1016/j.irfa.2025.104478.
• Zhang, Guanglong & Lin, Qi & Chan, Kam C., 2025, "Local government debt and corporate labor decisions: Evidence from China," International Review of Financial Analysis, Elsevier, volume 106, issue C, DOI: 10.1016/j.irfa.2025.104534.
• Tang, Weizheng & Wang, Yanping & Zhang, Lihang, 2025, "The effect of tax revenue targets on firms’ tax burden: Evidence from China," International Review of Financial Analysis, Elsevier, volume 108, issue PA, DOI: 10.1016/j.irfa.2025.104638.
• Zhao, Dongshuai & Wang, Zhongli & Schweizer-Gamborino, Florian & Sornette, Didier, 2025, "Polytope Fraud Theory," International Review of Financial Analysis, Elsevier, volume 97, issue C, DOI: 10.1016/j.irfa.2024.103734.
• Buchetti, Bruno & Arduino, Francesca Romana & Perdichizzi, Salvatore, 2025, "A literature review on corporate governance and ESG research: Emerging trends and future directions," International Review of Financial Analysis, Elsevier, volume 97, issue C, DOI: 10.1016/j.irfa.2024.103759.
• Yang, Jie & Yu, Juan & Bao, Mengqi, 2025, "Intelligent manufacturing and trade credit," International Review of Financial Analysis, Elsevier, volume 97, issue C, DOI: 10.1016/j.irfa.2024.103784.
• Li, Ziwei & Hyung, Dae Eun & Lee, Dong Young, 2025, "Financial flexibility and corporate financing efficiency," International Review of Financial Analysis, Elsevier, volume 98, issue C, DOI: 10.1016/j.irfa.2024.103892.
• Ye, Xixi & Gao, Tao & Zhang, Meijia & Zheng, Zhanhao, 2025, "Concealment and detection: The influence of management tone on analyst forecast revisions," International Review of Financial Analysis, Elsevier, volume 99, issue C, DOI: 10.1016/j.irfa.2025.103958.
• Tran, Viet, 2025, "Climate policy uncertainty and earnings management," Finance Research Letters, Elsevier, volume 71, issue C, DOI: 10.1016/j.frl.2024.106393.
• Sonu, Catherine Heyjung, 2025, "The effect of dividend tax reform on earnings management: Evidence from a natural experiment in Korea," Finance Research Letters, Elsevier, volume 71, issue C, DOI: 10.1016/j.frl.2024.106450.
• Gong, Manning & Cao, Chunfang & Zhang, Yuheng, 2025, "Government disclosure specificity and stock price synchronicity: Evidence from local government work reports in China," Finance Research Letters, Elsevier, volume 71, issue C, DOI: 10.1016/j.frl.2024.106463.
• Kreß, Andreas & Eierle, Brigitte & Hartlieb, Sven & Mazzi, Francesco, 2025, "Hedge accounting and firms’ future investment spending," Finance Research Letters, Elsevier, volume 72, issue C, DOI: 10.1016/j.frl.2024.106477.
• Xue, Haiyan & Shi, Jin & Zhang, Xindong & Ding, Shusheng, 2025, "The spillover effect of IPO technology risk information on stock price synchronization: Evidence from China," Finance Research Letters, Elsevier, volume 74, issue C, DOI: 10.1016/j.frl.2025.106803.
• Yang, Daoxiang & Jiao, Xuyang & Liao, Wenjiu, 2025, "Audit risk and green innovation in SMEs," Finance Research Letters, Elsevier, volume 76, issue C, DOI: 10.1016/j.frl.2025.106978.
• Al-Dah, Bilal & Dah, Mustafa A. & El-Helaly, Moataz, 2025, "Board diversity and related party transactions," Finance Research Letters, Elsevier, volume 77, issue C, DOI: 10.1016/j.frl.2025.107046.
• Kong, Yan & Li, Yang & Wan, Bonan, 2025, "Big data development, accounting information quality, and corporate innovation," Finance Research Letters, Elsevier, volume 78, issue C, DOI: 10.1016/j.frl.2025.107257.
• Shi, Hui, 2025, "Does provincial gambling intensity affect corporate maturity mismatch? Evidence from China," Finance Research Letters, Elsevier, volume 79, issue C, DOI: 10.1016/j.frl.2025.107195.
• Kang, Grace Il-Joo & Yoo, G-Song, 2025, "Analysts' vs. investors' optimism bias in legal and normative CSR," Finance Research Letters, Elsevier, volume 79, issue C, DOI: 10.1016/j.frl.2025.107350.
• Liu, Guangqiang & Zhang, Yifan & Liu, Chun, 2025, "How does governmental accounting and financial supervision affect the quality of analysts’ forecasts?," Finance Research Letters, Elsevier, volume 85, issue PB, DOI: 10.1016/j.frl.2025.107926.
• de Jong, Pieter, 2025, "Do risk warnings predict capital raising? Evidence from 10-K disclosures and subsequent 8-K filings," Finance Research Letters, Elsevier, volume 85, issue PB, DOI: 10.1016/j.frl.2025.108000.
• Abudy, Menachem (Meni) & Shust, Efrat, 2025, "Cost behavior and profitability of family firms," Finance Research Letters, Elsevier, volume 85, issue PB, DOI: 10.1016/j.frl.2025.108006.
• Miao, Yong & Wan, Ting, 2025, "How does financial robustness enhance the product market competitiveness of new retail enterprises? The moderating role of external supervision," Finance Research Letters, Elsevier, volume 85, issue PC, DOI: 10.1016/j.frl.2025.108091.
• Hasan, Md Mahmudul, 2025, "U.S. political corruption and real earnings management: effects of product market competition," Finance Research Letters, Elsevier, volume 85, issue PC, DOI: 10.1016/j.frl.2025.108100.
• Sheng, Xiaohan & Yang, Lin, 2025, "From headlines to earnings: Do biodiversity disclosures tighten analyst forecasts?," Finance Research Letters, Elsevier, volume 85, issue PD, DOI: 10.1016/j.frl.2025.108158.
• Liu, Yanmei & Ji, Zhenhua, 2025, "Internal pay gaps, female executives, and corporate organizational resilience," Finance Research Letters, Elsevier, volume 85, issue PE, DOI: 10.1016/j.frl.2025.108173.
• Behnamrad, Mahsa & Jo, Jaehee & Kim, Hui Dong, 2025, "The valuation allowance for deferred tax assets and stock price crash risk," Finance Research Letters, Elsevier, volume 86, issue PC, DOI: 10.1016/j.frl.2025.108513.
• Jo, Jaehee & Jung, Keumah & Park, Sohee, 2025, "Are borrowing costs affected by audit market structure? Evidence from market concentration," Finance Research Letters, Elsevier, volume 86, issue PE, DOI: 10.1016/j.frl.2025.108749.
• Taran-Bozbay, Alina & Zahid, R.M.Ammar & Shakri, Irfan Haider, 2025, "Does geopolitical risk drive earnings management? Evidence from Low- and Middle-Income countries," Finance Research Letters, Elsevier, volume 86, issue PE, DOI: 10.1016/j.frl.2025.108762.
• Lee, Sunhyung & Wang, Yunsen, 2025, "Foreign direct investment and the rise of multinational market power," Finance Research Letters, Elsevier, volume 86, issue PG, DOI: 10.1016/j.frl.2025.108788.
• Li, Keming & Nishikawa, Takeshi & Rao, Ramesh P., 2025, "Does the threat of short selling discipline management? Evidence from default risk changes around regulation SHO," Journal of Financial Markets, Elsevier, volume 73, issue C, DOI: 10.1016/j.finmar.2024.100960.
• Fang, Ming & Wu, Qiang & Xu, Xin (Emma) & Zhou, Zejiang, 2025, "CFO social networks and corporation taxation," Journal of Financial Stability, Elsevier, volume 78, issue C, DOI: 10.1016/j.jfs.2025.101405.
• Ding, Mingfa & Han, Yikai & Shen, Mi & Suardi, Sandy, 2025, "Political turnover and related party transactions in Chinese state-owned enterprises," Global Finance Journal, Elsevier, volume 68, issue C, DOI: 10.1016/j.gfj.2025.101182.
• Föhr, Tassilo L. & Reichelt, Valentin & Marten, Kai-Uwe & Eulerich, Marc, 2025, "A Framework for the Structured Implementation of Process Mining for Audit Tasks," International Journal of Accounting Information Systems, Elsevier, volume 56, issue C, DOI: 10.1016/j.accinf.2025.100727.
• Kim, Joung W. & Lee, Daeun, 2025, "Excessive custom XBRL tag usage in 10-K filings and SEC oversight," International Journal of Accounting Information Systems, Elsevier, volume 56, issue C, DOI: 10.1016/j.accinf.2025.100742.
• Zhan, Huawang & Shen, Huayu & Guo, Hui, 2025, "Research on the impact of ESG scores on corporate substantive and strategic green innovation," Innovation and Green Development, Elsevier, volume 4, issue 1, DOI: 10.1016/j.igd.2024.100194.
• Bose, Sudipta & Boubaker, Sabri & Daradkeh, Hussein & Shams, Syed, 2025, "From the executive suite to the environment: How does CEO power affect climate change disclosures?," Journal of International Financial Markets, Institutions and Money, Elsevier, volume 100, issue C, DOI: 10.1016/j.intfin.2025.102140.
• Jacoby, Gady & Liao, Rose C. & Wang, Yan & Wu, Zhenyu, 2025, "An intertemporal international asset pricing model: Theory and evidence," Journal of International Financial Markets, Institutions and Money, Elsevier, volume 102, issue C, DOI: 10.1016/j.intfin.2025.102162.
• Adza, Solomon Wise Dodzidenu & Dak-Adzaklo, Adelaide & Bimpong, Patrick & Kudoh, James Edudzi & Dak-Adzaklo, Cephas Simon Peter, 2025, "Terrorism, institutional environment, and corporate cash holdings," Journal of International Financial Markets, Institutions and Money, Elsevier, volume 105, issue C, DOI: 10.1016/j.intfin.2025.102227.
• Anagnostopoulou, Seraina C. & Tsekrekos, Andrianos E., 2025, "Accounting comparability between M&A bidders and targets and deal outcome," Journal of International Financial Markets, Institutions and Money, Elsevier, volume 99, issue C, DOI: 10.1016/j.intfin.2024.102096.
• Su, Yang & Zhang, Junrui & Zhao, Hong & Zhou, Mingming, 2025, "Other comprehensive income volatility and bank risk," Journal of International Financial Markets, Institutions and Money, Elsevier, volume 99, issue C, DOI: 10.1016/j.intfin.2025.102115.
• Armstrong, Daphne M. & Glaeser, Stephen & Hoopes, Jeffrey L., 2025, "Measuring firm exposure to government agencies," Journal of Accounting and Economics, Elsevier, volume 79, issue 1, DOI: 10.1016/j.jacceco.2024.101703.
• Garman, Amy D. & Kubick, Thomas R., 2025, "Mitigating risk-shifting in corporate pension plans: Evidence from stakeholder constituency statutes," Journal of Accounting and Economics, Elsevier, volume 79, issue 1, DOI: 10.1016/j.jacceco.2024.101704.
• Hepfer, Bradford F. & Judd, Hannah W. & Rice, Sarah C., 2025, "Signaling innovation: The nontax benefits of claiming R&D tax credits," Journal of Accounting and Economics, Elsevier, volume 79, issue 1, DOI: 10.1016/j.jacceco.2024.101718.
• Ru, Hong & Yang, Endong & Zou, Kunru, 2025, "Early-life experience and CEOs’ reactions to COVID-19," Journal of Accounting and Economics, Elsevier, volume 79, issue 1, DOI: 10.1016/j.jacceco.2024.101734.
• Cen, Xiao & Li, Nan & Tang, Chao & Wang, Juanting, 2025, "Preference dynamics and risk-taking incentives," Journal of Accounting and Economics, Elsevier, volume 79, issue 2, DOI: 10.1016/j.jacceco.2024.101739.
• Hui, Kai Wai & Oh, Jun & She, Guoman & Yeung, P. Eric, 2025, "Contract contingencies and uncertainty: Evidence from product market contracts," Journal of Accounting and Economics, Elsevier, volume 79, issue 2, DOI: 10.1016/j.jacceco.2024.101743.
• Delis, Fotis & Delis, Manthos D. & Laeven, Luc & Ongena, Steven, 2025, "Global evidence on profit shifting within firms and across time," Journal of Accounting and Economics, Elsevier, volume 79, issue 2, DOI: 10.1016/j.jacceco.2024.101744.
• De Vito, Antonio & Hillmann, Lisa & Jacob, Martin & Vossebürger, Robert, 2025, "Do personal income taxes affect corporate tax-motivated profit shifting?," Journal of Accounting and Economics, Elsevier, volume 79, issue 2, DOI: 10.1016/j.jacceco.2024.101758.
• Ahn, Minkwan & Christensen, Theodore E. & Johnson, Ryan G. & Lewis-Western, Melissa F., 2025, "The future performance implications of Non-GAAP firms’ investments," Journal of Accounting and Economics, Elsevier, volume 79, issue 2, DOI: 10.1016/j.jacceco.2024.101760.
• Liu, Betty & Moss, Austin, 2025, "The role of accounting information in an era of fake news," Journal of Accounting and Economics, Elsevier, volume 79, issue 2, DOI: 10.1016/j.jacceco.2024.101764.
• Baik, Bok & Kim, Alex G. & Kim, David S. & Yoon, Sangwon, 2025, "Vocal delivery quality in earnings conference calls," Journal of Accounting and Economics, Elsevier, volume 80, issue 1, DOI: 10.1016/j.jacceco.2024.101763.
• Breuer, Matthias & Leuz, Christian & Vanhaverbeke, Steven, 2025, "Reporting regulation and corporate innovation," Journal of Accounting and Economics, Elsevier, volume 80, issue 1, DOI: 10.1016/j.jacceco.2025.101769.
• Jiang, Xu & Mondria, Jordi & Yang, Liyan, 2025, "The asset pricing and real implications of relationship intensity disclosure," Journal of Accounting and Economics, Elsevier, volume 80, issue 1, DOI: 10.1016/j.jacceco.2025.101770.
• Pandey, Vivek & Shen, Xingyu & Wu, Joanna Shuang, 2025, "Partisan regulatory actions: Evidence from the SEC," Journal of Accounting and Economics, Elsevier, volume 80, issue 1, DOI: 10.1016/j.jacceco.2025.101777.
• Granja, João & Nagel, Fabian, 2025, "Current Expected Credit Losses and consumer loans," Journal of Accounting and Economics, Elsevier, volume 80, issue 1, DOI: 10.1016/j.jacceco.2025.101781.
• Dittmann, Ingolf & Li, Amy Yazhu & Obernberger, Stefan & Zheng, Jiaqi (Jacky), 2025, "Equity-based compensation and the timing of share repurchases: the role of the corporate calendar," Journal of Accounting and Economics, Elsevier, volume 80, issue 1, DOI: 10.1016/j.jacceco.2025.101798.
• Chen, Jie & Su, Xunhua & Tian, Xuan & Xu, Bin & Zuo, Luo, 2025, "Do major corporate customers deter supplier misconduct?," Journal of Accounting and Economics, Elsevier, volume 80, issue 2, DOI: 10.1016/j.jacceco.2025.101801.
• N'Gatta, Donald & Ormazabal, Gaizka & Raney, Robert, 2025, "Trading of emission allowances and reporting incentives," Journal of Accounting and Economics, Elsevier, volume 80, issue 2, DOI: 10.1016/j.jacceco.2025.101804.
• Binz, Oliver & Schipper, Katherine & Standridge, Kevin R., 2025, "Estimating profitability decomposition frameworks via machine learning: Implications for earnings forecasting and financial statement analysis," Journal of Accounting and Economics, Elsevier, volume 80, issue 2, DOI: 10.1016/j.jacceco.2025.101805.
• Ryan, Stephen G., 2025, "Discussion of “real effects of lagged guidance from prudential regulators on CECL”," Journal of Accounting and Economics, Elsevier, volume 80, issue 2, DOI: 10.1016/j.jacceco.2025.101807.
• Basu, Riddha & Roychowdhury, Sugata & Sinha, Kirti, 2025, "Real effects of lagged guidance from prudential regulators on CECL," Journal of Accounting and Economics, Elsevier, volume 80, issue 2, DOI: 10.1016/j.jacceco.2025.101808.
• Kim, Jinhwan & Shi, Terrence Tianshuo & Verdi, Rodrigo S., 2025, "The innovation consequences of judicial efficiency," Journal of Accounting and Economics, Elsevier, volume 80, issue 2, DOI: 10.1016/j.jacceco.2025.101813.
• Donelson, Dain C. & Hutzler, Christian M. & Rhodes, Adrienne, 2025, "Does antitrust enforcement against interlocking directorates impair corporate governance?," Journal of Accounting and Economics, Elsevier, volume 80, issue 2, DOI: 10.1016/j.jacceco.2025.101815.
• Luo, Le & Zhang, Junru & Zheng, Chen, 2025, "Carbon management ability and climate risk exposure: An international investigation," Journal of Banking & Finance, Elsevier, volume 173, issue C, DOI: 10.1016/j.jbankfin.2025.107415.
• Li, Ying & Huang, Qianqian & Yuan, Tao, 2025, "Corporate voluntary disclosure via WeChat," Journal of Banking & Finance, Elsevier, volume 176, issue C, DOI: 10.1016/j.jbankfin.2025.107393.
• Koo, KwangJoo (KJ) & Kim, Jae B., 2025, "Managerial pessimism and investment in corporate social responsibility," Journal of Business Research, Elsevier, volume 186, issue C, DOI: 10.1016/j.jbusres.2024.114953.
• Si, Deng-Kui & Du, Qianqian & Pan, Yukun, 2025, "The effect of superstitious beliefs on financial reporting conservatism: Evidence from Chinese “Zodiac Year”," Journal of Economic Behavior & Organization, Elsevier, volume 231, issue C, DOI: 10.1016/j.jebo.2025.106916.
• Cao, June & Huang, Zijie & Shahid, Ahmad Usman, 2025, "Fostering environmental integrity via investor-focused communications: Private in-house meeting disclosures and greenwashing behaviors," Journal of Economic Behavior & Organization, Elsevier, volume 232, issue C, DOI: 10.1016/j.jebo.2025.106946.
• Wang, Maobin & Ye, Tao & Chen, Yaxin, 2025, "Do firms opportunistically manipulate their responses to fake news on social media? Evidence from a natural experiment," Journal of Economic Behavior & Organization, Elsevier, volume 238, issue C, DOI: 10.1016/j.jebo.2025.107204.
• Trinh, Vu Quang & Elnahass, Marwa & Pasiouras, Fotios, 2025, "Personal traits of CEOs and cybersecurity-related disclosure," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 58, issue C, DOI: 10.1016/j.intaccaudtax.2025.100680.
• Alaskar, Mohammad Zaid & Kim, Ja Ryong & Nguyen, Tam Huy & Rafique, Muhammad, 2025, "Balancing performance and ethics: Navigating visual recognition technology adoption in the auditing industry," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 59, issue C, DOI: 10.1016/j.intaccaudtax.2025.100701.
• Chen, Jean Jinghan & Huang, Lingyu & Xiao, Jason Zezhong & Zhang, Haoyu, 2025, "Do auditors charge clients with higher audit fees for blockchain investments?," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 59, issue C, DOI: 10.1016/j.intaccaudtax.2025.100707.
• Rossignoli, Francesca & Bozzolan, Saverio & Lionzo, Andrea, 2025, "Financial expert CEOs: Evidence from purchase price allocation," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 59, issue C, DOI: 10.1016/j.intaccaudtax.2025.100711.
• Aboud, Ahmed & Brandon, Sonia & Bassyouny, Hesham & Papadimitri, Panagiota & Abdelfattah, Tarek, 2025, "Social capital, corporate governance, and earnings management: Cross-country evidence," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 59, issue C, DOI: 10.1016/j.intaccaudtax.2025.100714.
• Tsunogaya, Noriyuki & Kusano, Masaki & Sakuma, Yoshihiro, 2025, "The effect of female lead signing partners on modified audit opinions: Evidence from Japan," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 59, issue C, DOI: 10.1016/j.intaccaudtax.2025.100715.
• Ginesti, Gianluca & Campa, Domenico, 2025, "Corporate social responsibility board committee and tax disclosure," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 59, issue C, DOI: 10.1016/j.intaccaudtax.2025.100719.
• Chung, Silver & Hwang, Daniel Sejun, 2025, "Seeing is believing: Director accounting enforcement experience and financial reporting quality," Journal of Contemporary Accounting and Economics, Elsevier, volume 21, issue 1, DOI: 10.1016/j.jcae.2024.100453.
• Guo, Shijun & Hu, Fang, 2025, "Catalyzing transparency: Proactive enforcement of information disclosure and its impact on stock price synchronicity," Journal of Contemporary Accounting and Economics, Elsevier, volume 21, issue 1, DOI: 10.1016/j.jcae.2025.100455.
• Li, Qingyuan & Tsang, Albert & Wu, Qiong & Xiong, Xi, 2025, "ESG rating agencies and investors’ reactions to earnings news," Journal of Contemporary Accounting and Economics, Elsevier, volume 21, issue 1, DOI: 10.1016/j.jcae.2025.100456.
• Luo, Xiang & Luo, Yi & Zhou, Jianan, 2025, "The communicative value of key audit matters in M&As: The effect of performance commitments," Journal of Contemporary Accounting and Economics, Elsevier, volume 21, issue 2, DOI: 10.1016/j.jcae.2025.100464.
• Hu, Jingxin & Yuan, Lihua & Liu, Bin & Li, Tao, 2025, "Government fiscal stress and firms’ choice of affiliates," Journal of Contemporary Accounting and Economics, Elsevier, volume 21, issue 2, DOI: 10.1016/j.jcae.2025.100470.
• Deng, Justin, 2025, "Pulling back the curtain, does news about a firm’s economic events before the earnings announcement help investors contextualize earnings surprise?," Journal of Contemporary Accounting and Economics, Elsevier, volume 21, issue 3, DOI: 10.1016/j.jcae.2025.100478.
• Hossain, Amir & Bose, Sudipta & Shamsuddin, Abul, 2025, "Do integrated report readability and tone convey value relevant information? International evidence," Journal of Contemporary Accounting and Economics, Elsevier, volume 21, issue 3, DOI: 10.1016/j.jcae.2025.100488.
• Chou, Shih-Chu & Mutlu, Sunay & Wang, Weiwei, 2025, "Analysts’ revenue forecasts and discretionary revenues," Journal of Contemporary Accounting and Economics, Elsevier, volume 21, issue 3, DOI: 10.1016/j.jcae.2025.100489.
• Krieg, Kimberly S. & Li, John, 2025, "Does diverse tax planning reduce tax risk?," Journal of Contemporary Accounting and Economics, Elsevier, volume 21, issue 3, DOI: 10.1016/j.jcae.2025.100490.
• Zhao, Yan & Su, Kun & Xu, Yiming, 2025, "Does key audit matters (KAMs) disclosure affect corporate financialization?," Journal of Contemporary Accounting and Economics, Elsevier, volume 21, issue 3, DOI: 10.1016/j.jcae.2025.100491.
• Angelo, Benjamin, 2025, "The private securities litigation reform act and post-earnings announcement drift," Journal of Contemporary Accounting and Economics, Elsevier, volume 21, issue 3, DOI: 10.1016/j.jcae.2025.100495.
• Chen, Yunsen & Feng, Zizhen & Yu, Yao & Yuan, Wei, 2025, "The capital market consequences of the regulator-led minority shareholder: Evidence from China," Journal of Contemporary Accounting and Economics, Elsevier, volume 21, issue 3, DOI: 10.1016/j.jcae.2025.100497.
• Singh, Atul & Tang, Vicki Wei, 2025, "Feedback effect of social media on corporate investment Efficiency: Evidence from Firm’s Twitter presence and engagement," Journal of Contemporary Accounting and Economics, Elsevier, volume 21, issue 3, DOI: 10.1016/j.jcae.2025.100503.
• Toksoz, Tuba & Demirkan, Sebahattin & Demirkan, Irem & Mishra, Birendra K., 2025, "CEO overconfidence across the firm lifecycle: effects on accounting outcomes and stock market reactions," Journal of Contemporary Accounting and Economics, Elsevier, volume 21, issue 3, DOI: 10.1016/j.jcae.2025.100511.
• Nguyen, Van Ha & Nguyen, Thanh Hang & Ho, Ly & Dang, Tung Lam, 2025, "When reputation hurts: ESG risk and the cost of equity capital around the world," Journal of Multinational Financial Management, Elsevier, volume 80, issue C, DOI: 10.1016/j.mulfin.2025.100935.
• Wong, Yiuwai & Sakawa, Hideaki & Watanabel, Naoki & Teramura, Eriko & Oishi, Ryusuke, 2025, "Board gender diversity and earnings quality in a bank-based system: A pre-registered report," Pacific-Basin Finance Journal, Elsevier, volume 91, issue C, DOI: 10.1016/j.pacfin.2025.102734.
• Lee, Chien-Chiang & Wang, Chih-Wei & Huang, Chun-Wei & Sharma, Susan Sunila, 2025, "Corporate dividend behavior under uncertainty: A study of Chinese firms," Pacific-Basin Finance Journal, Elsevier, volume 91, issue C, DOI: 10.1016/j.pacfin.2025.102747.
• Choi, Su-Young & Cho, Hyungjin, 2025, "Dark side of analyst coverage? The case of cash holding adjustment toward the optimal level," Pacific-Basin Finance Journal, Elsevier, volume 91, issue C, DOI: 10.1016/j.pacfin.2025.102762.
• Gao, Wangbo & Zhang, Zicheng & He, Pinglin & Wang, Xuewu, 2025, "From accountability to transparency: The role of collective litigation in enhancing corporate information disclosure," Pacific-Basin Finance Journal, Elsevier, volume 93, issue C, DOI: 10.1016/j.pacfin.2025.102864.
• Samarakoon, S.M.R.K. & Pradhan, Rudra P. & Chathuranga, G.G., 2025, "Financial derivatives usage dynamics in Asia Pacific region," Pacific-Basin Finance Journal, Elsevier, volume 94, issue C, DOI: 10.1016/j.pacfin.2025.102941.
• Huang, Hung-Yi, 2025, "How do credit default swap spreads react to languages?," Pacific-Basin Finance Journal, Elsevier, volume 94, issue C, DOI: 10.1016/j.pacfin.2025.102943.
• Blouin, Jennifer & Robinson, Leslie, 2025, "Accounting for the profits of multinational enterprises: Double counting and misattribution of foreign affiliate income," Journal of Public Economics, Elsevier, volume 252, issue C, DOI: 10.1016/j.jpubeco.2025.105512.
• Fan, Chenguang & Bae, Seongho & Liu, Yu, 2025, "Taxation and corporate investment efficiency in common prosperity," The Quarterly Review of Economics and Finance, Elsevier, volume 102, issue C, DOI: 10.1016/j.qref.2025.102013.
• Cao, Jian & Chen, Feng & Li, Mingxiang & Luo, Xin, 2025, "Accounting backgrounds and technological innovation: Are accountant CEOs inferior innovators?," Research Policy, Elsevier, volume 54, issue 3, DOI: 10.1016/j.respol.2025.105175.
• Gounopoulos, Dimitrios & Huang, Winifred & Yang, Min, 2025, "Innovation and annual report readability," Research Policy, Elsevier, volume 54, issue 8, DOI: 10.1016/j.respol.2025.105301.
• Hu, Yuanyuan & Fang, Jiali & Bhuiyan, Md. Borhan Uddin, 2025, "Zodiac year fate eased by CSR: Fact or fiction?," International Review of Economics & Finance, Elsevier, volume 101, issue C, DOI: 10.1016/j.iref.2025.104139.
• Wen, Shigang & Li, Jianping & Huang, Chuangxia & Zhu, Xiaoqian, 2025, "Watchdog from academia: Do academic independent directors matter for financial statement fraud?," International Review of Economics & Finance, Elsevier, volume 101, issue C, DOI: 10.1016/j.iref.2025.104219.
• Lei, Shuyan & zheng, Luman, 2025, "Green investors and stock price volatility in tourism enterprises: A perspective on information disclosure quality," International Review of Economics & Finance, Elsevier, volume 102, issue C, DOI: 10.1016/j.iref.2025.104243.
• Che, Weina & Jia, Haoyi, 2025, "Corporate governance level, financial robustness, and goodwill bubbles," International Review of Economics & Finance, Elsevier, volume 102, issue C, DOI: 10.1016/j.iref.2025.104278.
• Liang, Qingwen & Huang, Wan, 2025, "The impact of narrative R&D disclosures on bond issuance spreads of Chinese firms," International Review of Economics & Finance, Elsevier, volume 102, issue C, DOI: 10.1016/j.iref.2025.104299.
• Wang, Pengmian & Liang, Shuguang, 2025, "Enhancement of audit quality and optimization of risk management: Dual engines for corporate value growth analysis," International Review of Economics & Finance, Elsevier, volume 103, issue C, DOI: 10.1016/j.iref.2025.104339.
• Li, Mengjia & Ding, Wenjie & Li, Hao & Wang, Qingwei & Xiao, Jason Zezhong, 2025, "Sell-side financial analyst social network and forecast accuracy," International Review of Economics & Finance, Elsevier, volume 103, issue C, DOI: 10.1016/j.iref.2025.104501.
• Nie, Jun & Song, Tiannuo & Qian, Xinyi, 2025, "Does corporate social responsibility gap hinder corporate innovation?," International Review of Economics & Finance, Elsevier, volume 103, issue C, DOI: 10.1016/j.iref.2025.104527.
• Akisik, Orhan & Gal, Graham & Triani, Silvia, 2025, "Financial globalization, global accounting standards and economic growth," International Review of Economics & Finance, Elsevier, volume 103, issue C, DOI: 10.1016/j.iref.2025.104543.
• Ra, Kyeongheum, 2025, "Does firm-level environmental policy uncertainty affect cost stickiness?," International Review of Economics & Finance, Elsevier, volume 104, issue C, DOI: 10.1016/j.iref.2025.104682.
• Liu, Baohua & Huang, Wan, 2025, "Wealth expropriation by noncontrolling block shareholders in Chinese listed firms: Insights from the role of appointed executive directors," International Review of Economics & Finance, Elsevier, volume 104, issue C, DOI: 10.1016/j.iref.2025.104712.
• Wu, Wei & Xiao, Zhongyi & Zhang, Guangneng & Zhong, Yuxiang, 2025, "The effect of income smoothing on crash risk: A cross-country analysis," International Review of Economics & Finance, Elsevier, volume 104, issue C, DOI: 10.1016/j.iref.2025.104778.
• Chen, Li-Yu & Chen, Jing-Chi & Li, Chun-Ming, 2025, "Earnings informativeness, debt financing, and managerial characteristics," International Review of Economics & Finance, Elsevier, volume 98, issue C, DOI: 10.1016/j.iref.2025.103847.
• Liu, Yuanyuan & Liu, Qianqian, 2025, "Exploring the effects of board governance and information disclosure on stock price stability," International Review of Economics & Finance, Elsevier, volume 98, issue C, DOI: 10.1016/j.iref.2025.103867.
• Liu, Xin & Liu, Chenlan & Duan, Mingzhe & Chen, Sicen, 2025, "Cash management amid HFCAA-Induced data breach risks: A comparative analysis of reactive vs. proactive responses in Chinese firms," International Review of Economics & Finance, Elsevier, volume 99, issue C, DOI: 10.1016/j.iref.2025.104059.
• Ahn, Jae Hwan & Chung, Hanyong, 2025, "Product market competition and disclosure deficiencies in different mandatory filing types: Evidence from SEC comment letters," Research in International Business and Finance, Elsevier, volume 73, issue PA, DOI: 10.1016/j.ribaf.2024.102611.
• Fredj, Imen & Gana, Marjène Rabah & Trabelsi, Samir, 2025, "OCI information and analysts’ forecast accuracy: Evidence from US commercial banks☆," Research in International Business and Finance, Elsevier, volume 73, issue PA, DOI: 10.1016/j.ribaf.2024.102615.
• Longo, Sara & Fabrizi, Michele & Parbonetti, Antonio, 2025, "Market reaction to EU CRD IV regulation in the banking industry," Research in International Business and Finance, Elsevier, volume 73, issue PB, DOI: 10.1016/j.ribaf.2024.102652.
• Wang, Yewen & Tang, Jiaxuan & Li, Cheng, 2025, "Registration reform and stock mispricing: Causal inference based on double machine learning," Research in International Business and Finance, Elsevier, volume 73, issue PB, DOI: 10.1016/j.ribaf.2024.102668.
• Akhtaruzzaman, Md & Boubaker, Sabri & Gamage, Pandula & Obeng, Victoria, 2025, "Environmental innovation and climate risk awareness: The moderating role of SDG13," Research in International Business and Finance, Elsevier, volume 75, issue C, DOI: 10.1016/j.ribaf.2024.102713.
• Zhang, Zhichao & Sun, Bingzhen, 2025, "Firms’ perceived trade policy uncertainty and management’s disclosure strategies: Evidence from financial statement comparability," Research in International Business and Finance, Elsevier, volume 75, issue C, DOI: 10.1016/j.ribaf.2024.102716.
• Gill-de-Albornoz, Belén & Maffei, Marco & Spagnuolo, Flavio, 2025, "Does the financial reporting quality of private targets matter for deal timing? Evidence from European M&A," Research in International Business and Finance, Elsevier, volume 76, issue C, DOI: 10.1016/j.ribaf.2025.102794.
• Li, Jing, 2025, "Corporate governance, fraud learning cycles, and financial fraud detection: Evidence from Chinese listed firms," Research in International Business and Finance, Elsevier, volume 76, issue C, DOI: 10.1016/j.ribaf.2025.102832.
• Abdul Wahab, Effiezal Aswadi & How, Janice & Ismail, Ismaanzira, 2025, "Overconfident male CEOs and corporate outcomes: The moderating role of female CFOs," Research in International Business and Finance, Elsevier, volume 77, issue PB, DOI: 10.1016/j.ribaf.2025.102981.
• Wei, Yufen & Tang, Jinghua & He, Hongbo & Wu, Chanjun & Lin, Muyangzi & Xie, Haonan, 2025, "Customer concentration and corporate greenwashing," Research in International Business and Finance, Elsevier, volume 79, issue C, DOI: 10.1016/j.ribaf.2025.103090.
• Ma, Tingting & Niu, Duo & Fang, Xizhe & Ji, Xinyuan & Sensoy, Ahmet, 2025, "Cautious and conscientious or fish in troubled waters: Knightian uncertainty and financial restatement," Research in International Business and Finance, Elsevier, volume 80, issue C, DOI: 10.1016/j.ribaf.2025.103135.
• Cascino, Stefano & Széles, Máté & Veenman, David, 2025, "Does CEO inside debt really improve financial reporting quality?," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 128078, May.
• Martín, Roberto Spacey & Ranger, Nicola & Schimanski, Tobias & Leippold, Markus, 2025, "Empirically assessing corporate adaptation and resilience disclosure using AI," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 130809, Sep.
• Rahayu Lestari & Dewi Refianingrum Muthmainnah, 2025, "The impact of earnings management on perceived quality of earnings: the moderating role of ESG," Asian Journal of Accounting Research, Emerald Group Publishing Limited, volume 10, issue 3, pages 258-276, May, DOI: 10.1108/AJAR-06-2024-0255.
• Sarit Biswas & Anuradha Saikia & Mousumi Bhattacharya, 2025, "Policy uncertainty and earnings quality in banks: the role of institutional quality in emerging markets," Accounting Research Journal, Emerald Group Publishing Limited, volume 38, issue 2, pages 208-229, January, DOI: 10.1108/ARJ-02-2024-0066.
• Ishwar Khatri, 2025, "The effect of non-financial disclosure regulation on earnings management: information symmetry, signalling or political costs?," Accounting Research Journal, Emerald Group Publishing Limited, volume 38, issue 2, pages 302-324, March, DOI: 10.1108/ARJ-04-2024-0136.
• Foteini I. Pagkalou & Eleftherios I. Thalassinos & Konstantinos I. Liapis, 2025, "Comparative Analysis of CSR and ESG Actions in Greece: A Study Using Artificial Neural Networks and Machine-learning Techniques," Contemporary Studies in Economic and Financial Analysis, Emerald Group Publishing Limited, "Green Wealth: Navigating towards a Sustainable Future", DOI: 10.1108/S1569-375920250000117014.
• Hoa Luong & Abeyratna Gunasekarage & Pallab Kumar Biswas, 2025, "CEO power and financial statement comparability," International Journal of Managerial Finance, Emerald Group Publishing Limited, volume 21, issue 3, pages 693-731, January, DOI: 10.1108/IJMF-01-2024-0045.
• Emmanuel Constantine Mamatzakis & Panagiotis Tzouvanas, 2025, "Greenhouse gas emissions and quality of financial reporting: evidence from the EU," Journal of Applied Accounting Research, Emerald Group Publishing Limited, volume 26, issue 3, pages 649-678, January, DOI: 10.1108/JAAR-07-2023-0212.
• Hung Quang Bui & Quyen Thi Bao Phan & Ha Thanh Nguyen, 2025, "AI adoption: a new perspective from accounting students in Vietnam," Journal of Asian Business and Economic Studies, Emerald Group Publishing Limited, volume 32, issue 1, pages 40-51, January, DOI: 10.1108/JABES-06-2024-0300.
• So Yean Kwack, 2025, "What determines the gain and loss of multiple audit committee directorships? A longitudinal analysis," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 40, issue 5, pages 611-644, May, DOI: 10.1108/MAJ-02-2024-4241.
• Saeed Rabea Baatwah & Effiezal Aswadi Abdul Wahab, 2025, "Investigating the role of interchangeable auditor positions: does swapping hats impact audit quality?," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 40, issue 5, pages 520-550, April, DOI: 10.1108/MAJ-05-2024-4332.
• Jiawei Wang & Yonghai Wang, 2025, "Is auditor-AC communication a good indicator of audit quality?," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 40, issue 3, pages 245-277, February, DOI: 10.1108/MAJ-06-2024-4358.
• Junsheng Zhang & Yue Qi & Yaoqing Song & Yamin Zeng, 2025, "Auditor compensation and accounting firm performance," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 40, issue 2, pages 214-244, January, DOI: 10.1108/MAJ-07-2024-4411.
• Parveen P. Gupta & Heibatollah Sami & Joseph H. Zhang & Haiyan Zhou, 2025, "Does the 2013 COSO internal control framework improve the information environment in the U.S. capital markets?," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 40, issue 4, pages 357-383, February, DOI: 10.1108/MAJ-11-2023-4118.
• Moataz El-Helaly & Bilal Al-Dah, 2025, "Auditing standards and audit effort: evidence from related party transactions," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 40, issue 4, pages 451-477, March, DOI: 10.1108/MAJ-12-2023-4176.
• Ahmed Bouteska & Taimur Sharif & Jihène Oueslati Ghouli, 2025, "Refining the literature on risk disclosure," Management Research Review, Emerald Group Publishing Limited, volume 48, issue 8, pages 1272-1289, May, DOI: 10.1108/MRR-07-2023-0499.
• Shaista Wasiuzzaman & Effiezal Aswadi Abdul Wahab, 2025, "Board gender diversity and environmental, social and governance (ESG) disclosure: assessing the moderating role of country-level accountability and governance," Pacific Accounting Review, Emerald Group Publishing Limited, volume 37, issue 3, pages 420-454, May, DOI: 10.1108/PAR-09-2024-0216.
• Sang Ho Kim & Yohan An, 2025, "Does economic policy uncertainty affect conservatism?: evidence from Korea," Pacific Accounting Review, Emerald Group Publishing Limited, volume 37, issue 2, pages 141-163, January, DOI: 10.1108/PAR-10-2023-0137.
• Maria I. Kyriakou, 2025, "The effects of non-audit fees on audit fees during the financial crisis," Revista de Gestão, Emerald Group Publishing Limited, volume 32, issue 2, pages 112-122, May, DOI: 10.1108/REGE-12-2024-0178.
• Judith Wylie & Anne Marie Ward, 2025, "The role of stakeholder communication in developing integrated reporting: a longitudinal public sector case study," Sustainability Accounting, Management and Policy Journal, Emerald Group Publishing Limited, volume 16, issue 4, pages 1101-1133, April, DOI: 10.1108/SAMPJ-07-2023-0533.
• Adel Necib & Anis Jarboui, 2025, "The Effect of Good Corporate Governance, an Internal Control System, and Human Resource Competency on the Calibre of Financial Information," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), volume 0, issue 1, pages 152-164.
• Adel Necib & Amira Feidi & Anis Jarboui, 2025, "The Impact of Business Risk, Intellectual Capital, and Institutional Ownership on the Value of the Firm," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), volume 0, issue 1, pages 3-19.
• Imen Mahfoudh, 2025, "Are Dividends Signaling the Earnings Quality? Evidence from Canada," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), volume 0, issue 4, pages 115-137.
• Dhouha Bouaziz, 2025, "Does External Audit Quality Moderate the Relationship Between CEO Entrenchment and Financial Communication Quality? Evidence from French Companies," International Journal of Finance, Insurance and Risk Management, International Journal of Finance, Insurance and Risk Management, volume 15, issue 3, pages 101-129.
• Chun-Hung Chen, 2025, "Optimizing Accounting and Wage Design: A Principal-Centric Approach to Solving the Agency Problem," International Journal of Finance, Insurance and Risk Management, International Journal of Finance, Insurance and Risk Management, volume 15, issue 3, pages 130-158.
• Marta Wiacek, 2025, "The Leader in ESG Change Management: The Transformation of the Chief Financial Officer’s Role in Organization," European Research Studies Journal, European Research Studies Journal, volume 0, issue 1, pages 372-382.
• Katarzyna Goldmann & Aleksander Zawadzki, 2025, "Financial Analysis in Operational and Strategic Decisions," European Research Studies Journal, European Research Studies Journal, volume 0, issue 1, pages 543-558.
• Przemyslaw Mucko & Stanislaw Honko, 2025, "Comparative Review of Selected Accounting Standards for Small Entities," European Research Studies Journal, European Research Studies Journal, volume 0, issue 2, pages 1220-1234.
• Triantafyllos Papafloratos & Evdoxia Tsafou & Charikleia Tolia, 2025, "Evaluating CSR Reporting Credibility: Evidence from Athex ESG Index Companies," European Research Studies Journal, European Research Studies Journal, volume 0, issue 2, pages 174-188.