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

2021

• Agim Mamuti & Evlia Hysa & Francesco Caputo, 2021, "Harmonization Process of Albanian National Accounting Standards and International Accounting," Contemporary Studies in Economic and Financial Analysis, Emerald Group Publishing Limited, "Contemporary Issues in Public Sector Accounting and Auditing", DOI: 10.1108/S1569-375920200000105003.
• Öznur Arslan, 2021, "Modern Approaches, Recording Methods, and International Regulations on Public Accounting," Contemporary Studies in Economic and Financial Analysis, Emerald Group Publishing Limited, "Contemporary Issues in Public Sector Accounting and Auditing", DOI: 10.1108/S1569-375920200000105011.
• Olga Fullana & Mariano González & David Toscano, 2021, "IFRS adoption and unconditional conservatism: an accrual-based analysis," International Journal of Accounting & Information Management, Emerald Group Publishing Limited, volume 29, issue 5, pages 848-866, October, DOI: 10.1108/IJAIM-05-2021-0093.
• Jinglin Jiang & Weiwei Wang, 2021, "Individual investors' responses to mutual fund fire sales and sell-side analysts' price-correcting revisions," International Journal of Managerial Finance, Emerald Group Publishing Limited, volume 18, issue 3, pages 510-533, July, DOI: 10.1108/IJMF-01-2021-0054.
• Wanyi Chen, 2021, "Are financial derivatives tax havens? Evidence from China," International Journal of Emerging Markets, Emerald Group Publishing Limited, volume 17, issue 8, pages 1949-1972, January, DOI: 10.1108/IJOEM-06-2020-0655.
• Abdullah Bugshan & Walid Bakry & Yongqing Li, 2021, "Oil price volatility and firm profitability: an empirical analysis of Shariah-compliant and non-Shariah-compliant firms," International Journal of Emerging Markets, Emerald Group Publishing Limited, volume 18, issue 5, pages 1147-1167, June, DOI: 10.1108/IJOEM-10-2020-1288.
• Christina Juliana & Lindawati Gani & Johnny Jermias, 2021, "Performance implications of misalignment among business strategy, leadership style, organizational culture and management accounting systems," International Journal of Ethics and Systems, Emerald Group Publishing Limited, volume 37, issue 4, pages 509-525, July, DOI: 10.1108/IJOES-02-2021-0033.
• Hidayah Asfaro Saragih & Dyah Setyaningrum, 2021, "Can Re-election Strengthen the Relationship Between Local Government Spending and Financial Performance?," International Symposia in Economic Theory and Econometrics, Emerald Group Publishing Limited, "Recent Developments in Asian Economics International Symposia in Economic Theory and Econometrics", DOI: 10.1108/S1571-038620210000028005.
• Agustin Palupi, 2021, "Relationship Between Income Smoothing and Earnings Announcement," International Symposia in Economic Theory and Econometrics, Emerald Group Publishing Limited, "Environmental, Social, and Governance Perspectives on Economic Development in Asia", DOI: 10.1108/S1571-03862021000029A026.
• Philipp Ottenstein & Saskia Erben & Sébastien Jost & Carl William Weuster & Henning Zülch, 2021, "From voluntarism to regulation: effects of Directive 2014/95/EU on sustainability reporting in the EU," Journal of Applied Accounting Research, Emerald Group Publishing Limited, volume 23, issue 1, pages 55-98, July, DOI: 10.1108/JAAR-03-2021-0075.
• Simona Fiandrino & Melchior Gromis di Trana & Alberto Tonelli & Antonella Lucchese, 2021, "The multi-faceted dimensions for the disclosure quality of non-financial information in revising directive 2014/95/EU," Journal of Applied Accounting Research, Emerald Group Publishing Limited, volume 23, issue 1, pages 274-300, July, DOI: 10.1108/JAAR-04-2021-0118.
• Ricardo Malagueño & Jacobo Gomez-Conde & Yannick de Harlez & Olaf Hoffmann, 2021, "Controller involvement in a project management setting: effects on project functions and performance," Journal of Applied Accounting Research, Emerald Group Publishing Limited, volume 22, issue 2, pages 334-364, January, DOI: 10.1108/JAAR-07-2020-0129.
• Abdulbaset Ab Klish & Moade Fawzi Shaker Shubita & Junjie Wu, 2021, "IFRS adoption and financial reporting quality in the MENA region," Journal of Applied Accounting Research, Emerald Group Publishing Limited, volume 23, issue 3, pages 570-603, October, DOI: 10.1108/JAAR-08-2020-0155.
• T.G. Saji, 2021, "Asymmetric financial reporting quality and firm size: conditional evidence from an emerging market," Journal of Applied Accounting Research, Emerald Group Publishing Limited, volume 23, issue 5, pages 977-1004, December, DOI: 10.1108/JAAR-10-2021-0264.
• Walaa Wahid ElKelish, 2021, "The International Financial Reporting Standards 9 financial instruments, information quality and stock returns in the modern technology era," Journal of Applied Accounting Research, Emerald Group Publishing Limited, volume 22, issue 3, pages 465-483, January, DOI: 10.1108/JAAR-12-2019-0164.
• Dau Thi Kim Thoa & Vo Van Nhi, 2021, "Improving the quality of the financial accounting information through strengthening of the financial autonomy at public organizations," Journal of Asian Business and Economic Studies, Emerald Group Publishing Limited, volume 29, issue 1, pages 66-82, April, DOI: 10.1108/JABES-06-2020-0059.
• Deepa Mangala & Mamta Dhanda, 2021, "Earnings management and listing day performance of IPOs in India," Journal of Accounting in Emerging Economies, Emerald Group Publishing Limited, volume 12, issue 5, pages 812-839, December, DOI: 10.1108/JAEE-01-2021-0032.
• Lan Anh Nguyen & Brendan O'Connell & Michael Kend & Van Anh Thi Pham & Gillian Vesty, 2021, "The likelihood of widespread accounting manipulation within an emerging economy," Journal of Accounting in Emerging Economies, Emerald Group Publishing Limited, volume 11, issue 2, pages 312-339, February, DOI: 10.1108/JAEE-02-2020-0041.
• Loai Ali Zeenalabden Ali Alsaid, 2021, "Performance measurement in smart city governance: a case study of an Egyptian city council," Journal of Accounting in Emerging Economies, Emerald Group Publishing Limited, volume 11, issue 3, pages 395-430, March, DOI: 10.1108/JAEE-09-2020-0244.
• Malik Muneer Abu Afifa & Isam Saleh, 2021, "Management accounting systems effectiveness, perceived environmental uncertainty and enterprise risk management: evidence from Jordan," Journal of Accounting & Organizational Change, Emerald Group Publishing Limited, volume 17, issue 5, pages 704-727, June, DOI: 10.1108/JAOC-10-2020-0165.
• Franziska Grieser & Burkhard Pedell, 2021, "Exploring risk culture controls: to what extent can the development of organizational risk culture be controlled and how?," Journal of Accounting & Organizational Change, Emerald Group Publishing Limited, volume 18, issue 5, pages 752-788, December, DOI: 10.1108/JAOC-11-2020-0189.
• Peterson K. Ozili, 2021, "Bank earnings management using loan loss provisions: comparing the UK, France, South Africa and Egypt," Journal of Economic and Administrative Sciences, Emerald Group Publishing Limited, volume 39, issue 2, pages 354-365, June, DOI: 10.1108/JEAS-02-2021-0024.
• Dror Parnes, 2021, "A spline hazard model for current expected credit losses," Journal of Financial Economic Policy, Emerald Group Publishing Limited, volume 14, issue 3, pages 283-316, July, DOI: 10.1108/JFEP-08-2020-0175.
• Gatot Soepriyanto & Sienny Tjokroaminoto & Arfian Erma Zudana, 2021, "Annual report readability and accounting irregularities: evidence from public listed companies in Indonesia," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, volume 19, issue 5, pages 793-818, June, DOI: 10.1108/JFRA-01-2020-0006.
• Deepa Mangala & Mamta Dhanda, 2021, "Earnings management and issue characteristics: an empirical analysis of IPOs in India," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, volume 21, issue 3, pages 553-574, December, DOI: 10.1108/JFRA-01-2021-0006.
• Khairul Anuar Kamarudin & Akmalia M. Ariff & Wan Adibah Wan Ismail, 2021, "Product market competition, board gender diversity and corporate sustainability performance: international evidence," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, volume 20, issue 2, pages 233-260, August, DOI: 10.1108/JFRA-01-2021-0020.
• Rupjyoti Saha & Kailash Chandra Kabra, 2021, "Corporate governance and voluntary disclosure: evidence from India," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, volume 20, issue 1, pages 127-160, May, DOI: 10.1108/JFRA-03-2020-0079.
• Nandita Mishra & Mohamed Nurullah & Adel Sarea, 2021, "An empirical study on company’s perception of integrated reporting in India," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, volume 20, issue 3/4, pages 493-515, July, DOI: 10.1108/JFRA-03-2020-0081.
• Laila Mohamed Alshawadfy Aladwey, 2021, "The effect of equity ownership structure on non-conditional conservatism: an empirical study based on listed companies in Egypt," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, volume 19, issue 5, pages 742-771, May, DOI: 10.1108/JFRA-04-2020-0104.
• Sandra Alves, 2021, "CEO duality, earnings quality and board independence," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, volume 21, issue 2, pages 217-231, August, DOI: 10.1108/JFRA-07-2020-0191.
• Nischala P. Reddy & Ben Le & Donna L. Paul, 2021, "Impact of Sarbanes Oxley Act on initial public offerings: new evidence from reverse leveraged buyouts," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, volume 21, issue 3, pages 575-591, December, DOI: 10.1108/JFRA-08-2021-0237.
• Malik Muneer Abu Afifa & Isam Hamad Saleh & Fadi Fouad Haniah, 2021, "Does earnings management mediate the relationship between audit quality and company performance? Evidence from Jordan," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, volume 21, issue 3, pages 747-774, December, DOI: 10.1108/JFRA-08-2021-0245.
• Ben Le & Paula Hearn Moore, 2021, "The impact of audit quality on earnings management and cost of equity capital: evidence from a developing market," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, volume 21, issue 3, pages 695-728, December, DOI: 10.1108/JFRA-09-2021-0284.
• Amani Hussein & Ghadir Nounou, 2021, "The impact of internet financial reporting on Egyptian company’s performance," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, volume 20, issue 5, pages 841-865, October, DOI: 10.1108/JFRA-10-2020-0293.
• Peterson K. Ozili, 2021, "Big 4 auditors, bank earnings management and financial crisis in Africa," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, volume 20, issue 2, pages 215-232, July, DOI: 10.1108/JFRA-10-2020-0306.
• Chijioke Nwachukwu, 2021, "Systematic review of integrated reporting: recent trend and future research agenda," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, volume 20, issue 3/4, pages 580-598, June, DOI: 10.1108/JFRA-10-2020-0308.
• Muttanachai Suttipun & Thanyaorn Yordudom, 2021, "Impact of environmental, social and governance disclosures on market reaction: an evidence of Top50 companies listed from Thailand," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, volume 20, issue 3/4, pages 753-767, June, DOI: 10.1108/JFRA-12-2020-0377.
• Mariem Mejri & Hakim Ben Othman & Basiem Al-Shattarat & Kais Baatour, 2021, "Effect of cultural tightness-looseness on money laundering: a cross-country study," Journal of Money Laundering Control, Emerald Group Publishing Limited, volume 25, issue 2, pages 414-426, June, DOI: 10.1108/JMLC-03-2021-0025.
• Makoto Kuroki & Katsuhiro Motokawa, 2021, "Do non-financial performance and accrual-based cost information affect public sector budgeting?," Journal of Public Budgeting, Accounting & Financial Management, Emerald Group Publishing Limited, volume 34, issue 6, pages 95-116, November, DOI: 10.1108/JPBAFM-03-2021-0056.
• Nino Martin Paulus & Marina Koelbl & Wolfgang Schaefers, 2021, "Can textual analysis solve the underpricing puzzle? A US REIT study," Journal of Property Investment & Finance, Emerald Group Publishing Limited, volume 40, issue 6, pages 548-570, November, DOI: 10.1108/JPIF-06-2021-0052.
• Mariya Gubareva, 2021, "How to estimate expected credit losses – ECL – for provisioning under IFRS 9," Journal of Risk Finance, Emerald Group Publishing Limited, volume 22, issue 2, pages 169-190, June, DOI: 10.1108/JRF-05-2020-0094.
• Hanmei Chen & Weishi Jia & Shuo Li & Zenghui Liu, 2021, "Governmental customer concentration and audit pricing," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 36, issue 2, pages 334-362, April, DOI: 10.1108/MAJ-01-2019-2159.
• Mao-Feng Kao & Min-Jeng Shiue & Chien-Hao Tseng, 2021, "Voluntary audit committees, auditor selection and audit quality: evidence from Taiwan," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 36, issue 4, pages 616-642, June, DOI: 10.1108/MAJ-04-2020-2632.
• Mohd Mohid Rahmat & Siti Hajar Asmah Ali & Norman Mohd Saleh, 2021, "Auditor-client relationship and related party transactions disclosure: the role of family controlling shareholders from a network perspective," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 36, issue 4, pages 591-615, July, DOI: 10.1108/MAJ-05-2019-2312.
• Zeshan Ghafoor & Irfan Ahmed & Arshad Hassan, 2021, "Audit committee characteristics, enterprise risk management and stock price synchronicity," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 37, issue 1, pages 69-101, November, DOI: 10.1108/MAJ-12-2020-2942.
• Sandro Brunelli & Camilla Falivena & Chiara Carlino & Francesco Venuti, 2021, "Accountability for climate change: a research synthesis through the lenses of the integrated thinking approach," Meditari Accountancy Research, Emerald Group Publishing Limited, volume 29, issue 4, pages 1005-1038, February, DOI: 10.1108/MEDAR-01-2020-0682.
• Daniel Tidbury & Steven F. Cahan & Li Chen, 2021, "Does deal size moderate the effects of board faultlines? Evidence from acquisitions," Meditari Accountancy Research, Emerald Group Publishing Limited, volume 30, issue 5, pages 1334-1366, June, DOI: 10.1108/MEDAR-06-2020-0919.
• Vera Palea, 2021, "Accounting for sustainable finance: does fair value measurement fit for long-term equity investments?," Meditari Accountancy Research, Emerald Group Publishing Limited, volume 30, issue 1, pages 22-38, January, DOI: 10.1108/MEDAR-07-2020-0965.
• Pei-Chi Kelly Hsiao & Charl de Villiers & Tom Scott, 2021, "Is voluntary International Integrated Reporting Framework adoption a step on the sustainability road and does adoption matter to capital markets?," Meditari Accountancy Research, Emerald Group Publishing Limited, volume 30, issue 3, pages 786-818, June, DOI: 10.1108/MEDAR-08-2020-0978.
• Mitali Panchal Arora & Sumit Lodhia & Gerard Stone, 2021, "Enablers and barriers to the involvement of accountants in integrated reporting," Meditari Accountancy Research, Emerald Group Publishing Limited, volume 30, issue 3, pages 676-709, July, DOI: 10.1108/MEDAR-11-2020-1102.
• Asit Bhattacharyya & Mahbub Khan, 2021, "Financial inclusion, corporate social responsibility and firm performance – analysis of interactive relationship," Meditari Accountancy Research, Emerald Group Publishing Limited, volume 31, issue 2, pages 417-440, November, DOI: 10.1108/MEDAR-12-2020-1121.
• Stephanie Monteiro Miller, 2021, "Nonprofit expense management and the zero-profit threshold," Pacific Accounting Review, Emerald Group Publishing Limited, volume 33, issue 4, pages 397-416, July, DOI: 10.1108/PAR-04-2020-0043.
• Xiang Gao & Jiahao Gu & Yingchao Zhang, 2021, "Option informativeness before earnings announcements and under real activity manipulation," Pacific Accounting Review, Emerald Group Publishing Limited, volume 33, issue 3, pages 361-375, May, DOI: 10.1108/PAR-07-2020-0090.
• Yousuf Kamal, 2021, "Social responsibility-related governance disclosure: exploration of managerial perspective in a developing country," Pacific Accounting Review, Emerald Group Publishing Limited, volume 33, issue 4, pages 435-458, July, DOI: 10.1108/PAR-08-2020-0105.
• Kyung Soon Kim & Yun W. Park, 2021, "Long-term performance following share repurchase, signaling costs and accounting transparency: Korean evidence," Review of Accounting and Finance, Emerald Group Publishing Limited, volume 20, issue 2, pages 143-166, July, DOI: 10.1108/RAF-07-2020-0191.
• Li Li Eng & Mahelet Fikru & Thanyaluk Vichitsarawong, 2021, "Comparing the informativeness of sustainability disclosures versus ESG disclosure ratings," Sustainability Accounting, Management and Policy Journal, Emerald Group Publishing Limited, volume 13, issue 2, pages 494-518, December, DOI: 10.1108/SAMPJ-03-2021-0095.
• Muhammad Bilal Farooq & Rashid Zaman & Muhammad Nadeem, 2021, "AccountAbility’s AA1000AP standard: a framework for integrating sustainability into organisations," Sustainability Accounting, Management and Policy Journal, Emerald Group Publishing Limited, volume 12, issue 5, pages 1108-1139, March, DOI: 10.1108/SAMPJ-05-2020-0166.
• Loai Ali Zeenalabden Ali Alsaid, 2021, "Smart city dynamics and multi-level management accounting: unfolding a case of sustainable enterprise resource planning," Sustainability Accounting, Management and Policy Journal, Emerald Group Publishing Limited, volume 13, issue 1, pages 30-54, May, DOI: 10.1108/SAMPJ-08-2020-0283.
• Harry Suharman & Nurul Hidayah, 2021, "Essentials of Intellectual Capital to Create Higher Education Sustainable Competitive Advantage: Environment Uncertainty as a Moderating Variable in Indonesia Private Universities," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), volume 0, issue 1, pages 382-391.
• Joy Lynn R. Legaspi, 2021, "Quality as Antecedent of Customer Satisfaction," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), volume 0, issue 2, pages 220-230.
• Mansour Saaydah, 2021, "Factors Causing Discretionary Auditor Change in the Insurance Industry: Evidence from Jordan," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), volume 0, issue 2, pages 344-362.
• Aggelia Xanthopoulou & Andreas Delegos & Petros Kalantonis & Panagiotis Arsenos, 2021, "Exploring the Effect of Corporate Governance on the Audit Effort: The Case of Greek Port Authorities," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), volume 0, issue 4, pages 111-129.
• Nurul Hidayah & Lucky Nugroho & Hendy Prihanto, 2021, "The Determinant Factors of Sustainability Report Quality and Corporate Performance: An Empirical Study," International Journal of Finance, Insurance and Risk Management, International Journal of Finance, Insurance and Risk Management, volume 11, issue 1, pages 24-37.
• D. Balios & I. Basiakos & N. Eriotis & P. Kotsilaras & E. Thalassinos, 2021, "Financial Reporting Quality before and after the Greek Accounting Standards Adoption using NiCE Qualitative Characteristics Measurement Perspective of Competencies Towards Uniformity in Family Business," International Journal of Finance, Insurance and Risk Management, International Journal of Finance, Insurance and Risk Management, volume 11, issue 2, pages 28-41.
• D. Balios & I. Basiakos & N. Eriotis & P. Kotsilaras & E. Thalassinos, 2021, "Factors Affecting the Quality of Financial Reporting after the Adoption of the New Greek Accounting Standards," International Journal of Finance, Insurance and Risk Management, International Journal of Finance, Insurance and Risk Management, volume 11, issue 3, pages 3-26.

2020

• Daniela Georgieva, 2020, "R&D Disclosures as Part of the Financial Statements of Bulgarian Innovative Companies," Business Management, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 3 Year 20, pages 5-17.
• Даниела Георгиева, 2020, "Научноизследователската И Развойна Дейност Като Част От Оповестяванията Към Финансовите Отчети На Български Иновативни Предприятия," Business Management, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 3 Year 20, pages 5-19.
• Benedikt Downar & Jürgen Ernstberger & Stefan Reichelstein & Sebastian Schwenen & Aleksandar Zaklan, 2020, "The Impact of Carbon Disclosure Mandates on Emissions and Financial Operating Performance," Discussion Papers of DIW Berlin, DIW Berlin, German Institute for Economic Research, number 1875.
• Bourveau, Thomas & Capkun, Vedran & Wang, Yin, 2020, "Consequences of Disclosing Clinical Trial Results: Evidence from the Food and Drug Administration Amendments Act," HEC Research Papers Series, HEC Paris, number 1365, Aug, DOI: 10.2139/ssrn.3533305.
• Hope, Ole-Kristian Hope & Li, Yi & Liu, Qiliang & Wu, Han, 2020, "Newspaper Censorship in China: Evidence from Tunneling Scandals," HEC Research Papers Series, HEC Paris, number 1389, Sep.
• Filip, Andrei & Lobo, Gerald J. & Paugam, Luc, 2020, "Managerial Discretion to Delay the Recognition of Goodwill Impairment: The Role of Enforcement," HEC Research Papers Series, HEC Paris, number 1400, Nov, DOI: 10.2139/ssrn.3704191.
• Dessaint, Olivier & Foucault, Thierry & Frésard, Laurent, 2020, "Does Big Data Improve Financial Forecasting? The Horizon Effect," HEC Research Papers Series, HEC Paris, number 1402, Nov, DOI: 10.2139/ssrn.3702411.
• Kang, Jung Koo & Loumioti, Maria & Wittenberg-Moerman, Regina, 2020, "Lifting the banking veil: credit standards’ harmonization through lending transparency," Working Paper Series, European Central Bank, number 2367, Jan.
• Smith, Kevin & So, Eric C., 2020, "Measuring Risk Information," Research Papers, Stanford University, Graduate School of Business, number 3857, Jan.
• Barrios, John M. & Choi, Jung Ho & Hochberg, Yael V. & Kim, Jinhwan & Liu, Miao, 2020, "Informing Entrepreneurs: Public Corporate Disclosure and New Business Formation," Research Papers, Stanford University, Graduate School of Business, number 3917, Nov.
• Choi, Bong-Geun & Choi, Jung Ho & Malik, Sara, 2020, "Job Search with Financial Information: Theory and Evidence," Research Papers, Stanford University, Graduate School of Business, number 3924, Nov.
• P. R. Weerathunga & Chen Xiaofang & T. K. G. Sameera, 2020, "Heterogeneity in Earning Management of Listed Companies Following International Financial Reporting Standards Convergence: A Developing Country Experiences," International Journal of Economics and Financial Issues, International Journal of Economics and Financial Issues, volume 10, issue 1, pages 101-108.
• I. Nyoman Normal, 2020, "The Financial Variables of Water Filter Pot Mainly Raw Material Darmasaba Clay in Btikk-Indonesia," International Journal of Economics and Financial Issues, International Journal of Economics and Financial Issues, volume 10, issue 3, pages 111-124.
• Eka Ardhani Sisdyani & Bambang Subroto & Erwin Saraswati & Zaki Baridwan, 2020, "Levers of Eco-control and Green Behavior in Medical Waste Management," International Journal of Energy Economics and Policy, International Journal of Energy Economics and Policy, volume 10, issue 4, pages 194-204.
• Nanda Fito Mela & Adhitya Agri Putra, 2020, "Oil Price and Earnings Management: Evidence from Crude Oil and Gas Companies in Indonesian Stock Exchange," International Journal of Energy Economics and Policy, International Journal of Energy Economics and Policy, volume 10, issue 4, pages 352-355.
• Nora Al-Hadban & Mohammed Almotairi, 2020, "The Impact of Social Media Attributes on Purchase Intention in the Saudi Foodservice," International Review of Management and Marketing, International Review of Management and Marketing, volume 10, issue 3, pages 29-34.
• Gordon, Elizabeth A. & Hsu, Hsiao-Tang & Huang, Huichi, 2020, "Peer R&D disclosure and corporate innovation: Evidence from American depositary receipt firms," Advances in accounting, Elsevier, volume 49, issue C, DOI: 10.1016/j.adiac.2020.100471.
• Lee, Chia-Ling & Wang, Wen-Ying, 2020, "Strategy, accountants’ activities and new product development performance," Advances in accounting, Elsevier, volume 50, issue C, DOI: 10.1016/j.adiac.2020.100487.
• Pagach, Donald P. & Warr, Richard S., 2020, "Analysts versus time-series forecasts of quarterly earnings: A maintained hypothesis revisited," Advances in accounting, Elsevier, volume 51, issue C, DOI: 10.1016/j.adiac.2020.100497.
• Schedlinsky, Ivo & Schmidt, Maximilian & Wöhrmann, Arnt, 2020, "Interaction of information and control systems: How the perception of behavior control affects the motivational effect of relative performance information," Accounting, Organizations and Society, Elsevier, volume 86, issue C, DOI: 10.1016/j.aos.2020.101171.
• Zhao, Yang & Lee, Cheng-Few & Yu, Min-Teh, 2020, "Does equity market timing have a persistent impact on capital structure? Evidence from China," The British Accounting Review, Elsevier, volume 52, issue 1, DOI: 10.1016/j.bar.2019.100838.
• Wu, Cen & Yu, Xin & Zheng, Ying, 2020, "The spillover effect of financial information in mergers and acquisitions," The British Accounting Review, Elsevier, volume 52, issue 4, DOI: 10.1016/j.bar.2019.100879.
• Caban-Garcia, Maria T. & Choi, Heeick & Kim, Myungsun, 2020, "The effects of operating cash flow disclosure on earnings comparability, analysts' forecasts, and firms’ investment decisions during the Pre-IFRS era," The British Accounting Review, Elsevier, volume 52, issue 4, DOI: 10.1016/j.bar.2020.100883.
• Zhang, Zhuang & Ntim, Collins G. & Zhang, Qingjing & Elmagrhi, Mohamed H., 2020, "Does accounting comparability affect corporate employment decision-making?," The British Accounting Review, Elsevier, volume 52, issue 6, DOI: 10.1016/j.bar.2020.100937.
• Griffin, Paul A. & Neururer, Thaddeus & Sun, Estelle Y., 2020, "Environmental performance and analyst information processing costs," Journal of Corporate Finance, Elsevier, volume 61, issue C, DOI: 10.1016/j.jcorpfin.2018.08.008.
• Zhang, Shanshan & Liu, Chang, 2020, "State ownership and the structuring of lease arrangements," Journal of Corporate Finance, Elsevier, volume 62, issue C, DOI: 10.1016/j.jcorpfin.2020.101597.
• Chung, Chune Young & Kim, Incheol & Rabarison, Monika K. & To, Thomas Y. & Wu, Eliza, 2020, "Shareholder litigation rights and corporate acquisitions," Journal of Corporate Finance, Elsevier, volume 62, issue C, DOI: 10.1016/j.jcorpfin.2020.101599.
• Wang, Rouzhi & Wu, Chaopeng, 2020, "Politician as venture capitalist: Politically-connected VCs and IPO activity in China," Journal of Corporate Finance, Elsevier, volume 64, issue C, DOI: 10.1016/j.jcorpfin.2020.101632.
• Li, Jianqiang & Shan, Yaowen & Tian, Gary & Hao, Xiangchao, 2020, "Labor cost, government intervention, and corporate innovation: Evidence from China," Journal of Corporate Finance, Elsevier, volume 64, issue C, DOI: 10.1016/j.jcorpfin.2020.101668.
• Chu, Yongqiang & Liu, Ming & Ma, Tao & Li, Xinming, 2020, "Executive compensation and corporate risk-taking: Evidence from private loan contracts," Journal of Corporate Finance, Elsevier, volume 64, issue C, DOI: 10.1016/j.jcorpfin.2020.101683.
• Jiang, Fuxiu & Ma, Yunbiao & Wang, Xue, 2020, "Multiple blockholders and earnings management," Journal of Corporate Finance, Elsevier, volume 64, issue C, DOI: 10.1016/j.jcorpfin.2020.101689.
• Xu, Limin & Yu, Chia-Feng (Jeffrey) & Zurbruegg, Ralf, 2020, "The benefit of being a local leader: Evidence from firm-specific stock price crash risk," Journal of Corporate Finance, Elsevier, volume 65, issue C, DOI: 10.1016/j.jcorpfin.2020.101752.
• Arifin, Taufiq & Hasan, Iftekhar & Kabir, Rezaul, 2020, "Transactional and relational approaches to political connections and the cost of debt," Journal of Corporate Finance, Elsevier, volume 65, issue C, DOI: 10.1016/j.jcorpfin.2020.101768.
• Soon Kim, Kyung & Young Chung, Chune & Hwon Lee, Jin & Cho, Sangjun, 2020, "Accruals quality, information risk, and institutional investors’ trading behavior: Evidence from the Korean stock market," The North American Journal of Economics and Finance, Elsevier, volume 51, issue C, DOI: 10.1016/j.najef.2019.101081.
• Seok, Sang Ik & Cho, Hoon & Ryu, Doojin, 2020, "The information content of funds from operations and net income in real estate investment trusts," The North American Journal of Economics and Finance, Elsevier, volume 51, issue C, DOI: 10.1016/j.najef.2019.101063.
• Asiri, Mohammed & Al-Hadi, Ahmed & Taylor, Grantley & Duong, Lien, 2020, "Is corporate tax avoidance associated with investment efficiency?," The North American Journal of Economics and Finance, Elsevier, volume 52, issue C, DOI: 10.1016/j.najef.2020.101143.
• An, Jiyoun & Ho, Kin-Yip & Zhang, Zhaoyong, 2020, "What drives the liquidity premium in the Chinese stock market?," The North American Journal of Economics and Finance, Elsevier, volume 54, issue C, DOI: 10.1016/j.najef.2019.101088.
• Chen, Ching-Lung & Chen, Chung-Yu & Weng, Pei-Yu, 2020, "Do related party transactions always deteriorate earnings informativeness?," The North American Journal of Economics and Finance, Elsevier, volume 54, issue C, DOI: 10.1016/j.najef.2020.101270.
• Yamaguchi, Rintaro, 2020, "Available capital, utilized capital, and shadow prices in inclusive wealth accounting," Ecological Economics, Elsevier, volume 169, issue C, DOI: 10.1016/j.ecolecon.2019.106525.
• Ho, Kung-Cheng & Yen, Huang-Ping & Gu, Yan & Shi, Lisi, 2020, "Does societal trust make firms more trustworthy?," Emerging Markets Review, Elsevier, volume 42, issue C, DOI: 10.1016/j.ememar.2019.100674.
• Ho, Kin-Yip & An, Jiyoun, 2020, "Decomposing the value premium: The role of intangible information in the Chinese stock market," Emerging Markets Review, Elsevier, volume 44, issue C, DOI: 10.1016/j.ememar.2020.100700.
• Akisik, Orhan & Gal, Graham & Mangaliso, Mzamo P., 2020, "IFRS, FDI, economic growth and human development: The experience of Anglophone and Francophone African countries," Emerging Markets Review, Elsevier, volume 45, issue C, DOI: 10.1016/j.ememar.2020.100725.
• Karpuz, Ahmet & Kim, Kirak & Ozkan, Neslihan, 2020, "Does financial reporting regulation influence the value of cash holdings?," Journal of Empirical Finance, Elsevier, volume 59, issue C, pages 52-67, DOI: 10.1016/j.jempfin.2020.09.004.
• Chantziaras, Antonios & Dedoulis, Emmanouil & Leventis, Stergios, 2020, "The impact of labor unionization on monitoring costs," European Management Journal, Elsevier, volume 38, issue 2, pages 288-307, DOI: 10.1016/j.emj.2019.09.004.
• Grey, Colette & Flynn, Antoinette & Donnelly, Ray, 2020, "Management compensation contracts and distribution policies in the US technology sector," International Review of Financial Analysis, Elsevier, volume 67, issue C, DOI: 10.1016/j.irfa.2019.101403.
• Bergsma, Kelley & Tayal, Jitendra, 2020, "Quarterly earnings announcements and intra-industry information transfer from the Pacific to the Atlantic," International Review of Financial Analysis, Elsevier, volume 70, issue C, DOI: 10.1016/j.irfa.2020.101511.
• Chlomou, Grigoria & Demirakos, Efthimios, 2020, "How do financial analysts implement the Sum-of-the-Parts (SOTP) valuation framework?," International Review of Financial Analysis, Elsevier, volume 70, issue C, DOI: 10.1016/j.irfa.2020.101514.
• Kim, Kyung Soon & Chung, Chune Young & Liu, Chang, 2020, "Is institutional monitoring time-varying? Evidence from the Korean market," Finance Research Letters, Elsevier, volume 32, issue C, DOI: 10.1016/j.frl.2018.10.021.
• Chen, Clara Chia Sheng & Chou, Yan-Yu & Wei, Peihwang, 2020, "Country factors in earnings management of ADR firms," Finance Research Letters, Elsevier, volume 32, issue C, DOI: 10.1016/j.frl.2019.04.003.
• Yang, Daecheon & Kim, Hyuntae, 2020, "Managerial overconfidence and manipulation of operating cash flow: Evidence from Korea✰," Finance Research Letters, Elsevier, volume 32, issue C, DOI: 10.1016/j.frl.2019.101343.
• Thanh, Su Dinh & Canh, Nguyen Phuc & Ha, Nguyen Tran Thai, 2020, "Debt structure and earnings management: A non-linear analysis from an emerging economy," Finance Research Letters, Elsevier, volume 35, issue C, DOI: 10.1016/j.frl.2019.08.031.
• Borochin, Paul, 2020, "The information content of real operating performance measures from the airline industry," Journal of Financial Markets, Elsevier, volume 50, issue C, DOI: 10.1016/j.finmar.2019.100528.
• Dal Maso, Lorenzo & Kanagaretnam, Kiridaran & Lobo, Gerald J. & Mazzi, Francesco, 2020, "Is accounting enforcement related to risk-taking in the banking industry?," Journal of Financial Stability, Elsevier, volume 49, issue C, DOI: 10.1016/j.jfs.2020.100758.
• Cheng, Xiaoyan & Mpundu, Heminigild & Wan, Huishan, 2020, "Investment efficiency: Dual-class vs. Single-class firms," Global Finance Journal, Elsevier, volume 45, issue C, DOI: 10.1016/j.gfj.2019.100477.
• Li, Wanli & Wang, Chaohui & Ren, Qizhe & Zhao, Ding, 2020, "Institutional distance and cross-border M&A performance: A dynamic perspective," Journal of International Financial Markets, Institutions and Money, Elsevier, volume 66, issue C, DOI: 10.1016/j.intfin.2020.101207.
• Chui, David & Wing Cheng, Wui & Chi Chow, Sheung & LI, Ya, 2020, "Eastern Halloween effect: A stochastic dominance approach," Journal of International Financial Markets, Institutions and Money, Elsevier, volume 68, issue C, DOI: 10.1016/j.intfin.2020.101241.
• Penman, Stephen & Zhang, Xiao-Jun, 2020, "A theoretical analysis connecting conservative accounting to the cost of capital," Journal of Accounting and Economics, Elsevier, volume 69, issue 1, DOI: 10.1016/j.jacceco.2019.101236.
• He, Shuoyuan & Narayanamoorthy, Ganapathi (Gans), 2020, "Earnings acceleration and stock returns," Journal of Accounting and Economics, Elsevier, volume 69, issue 1, DOI: 10.1016/j.jacceco.2019.101238.
• Beaver, William H. & McNichols, Maureen F. & Wang, Zach Z., 2020, "Increased market response to earnings announcements in the 21st century: An Empirical Investigation," Journal of Accounting and Economics, Elsevier, volume 69, issue 1, DOI: 10.1016/j.jacceco.2019.101244.
• Gao, Pingyang & Jiang, Xu, 2020, "The economic consequences of discrete recognition and continuous measurement," Journal of Accounting and Economics, Elsevier, volume 69, issue 1, DOI: 10.1016/j.jacceco.2019.101250.
• Bonsall, Samuel B. & Green, Jeremiah & Muller, Karl A., 2020, "Market uncertainty and the importance of media coverage at earnings announcements," Journal of Accounting and Economics, Elsevier, volume 69, issue 1, DOI: 10.1016/j.jacceco.2019.101264.
• Christensen, Hans B. & Liu, Lisa Yao & Maffett, Mark, 2020, "Proactive financial reporting enforcement and shareholder wealth," Journal of Accounting and Economics, Elsevier, volume 69, issue 2, DOI: 10.1016/j.jacceco.2019.101267.
• Du, Kai & Huddart, Steven & Xue, Lingzhou & Zhang, Yifan, 2020, "Using a hidden Markov model to measure earnings quality," Journal of Accounting and Economics, Elsevier, volume 69, issue 2, DOI: 10.1016/j.jacceco.2019.101281.
• Durnev, Art & Mangen, Claudine, 2020, "The spillover effects of MD&A disclosures for real investment: The role of industry competition," Journal of Accounting and Economics, Elsevier, volume 70, issue 1, DOI: 10.1016/j.jacceco.2020.101299.
• Schantl, Stefan F. & Wagenhofer, Alfred, 2020, "Deterrence of financial misreporting when public and private enforcement strategically interact," Journal of Accounting and Economics, Elsevier, volume 70, issue 1, DOI: 10.1016/j.jacceco.2020.101311.
• Cook, Jonathan & Kowaleski, Zachary T. & Minnis, Michael & Sutherland, Andrew & Zehms, Karla M., 2020, "Auditors are known by the companies they keep," Journal of Accounting and Economics, Elsevier, volume 70, issue 1, DOI: 10.1016/j.jacceco.2020.101314.
• Kim, Yongtae & (Nancy) Su, Lixin & (Stephen) Zhou, Gaoguang & (Kevin) Zhu, Xindong, 2020, "PCAOB international inspections and Merger and Acquisition outcomes," Journal of Accounting and Economics, Elsevier, volume 70, issue 1, DOI: 10.1016/j.jacceco.2020.101318.
• Merkley, Kenneth & Michaely, Roni & Pacelli, Joseph, 2020, "Cultural diversity on Wall Street: Evidence from consensus earnings forecasts," Journal of Accounting and Economics, Elsevier, volume 70, issue 1, DOI: 10.1016/j.jacceco.2020.101330.
• Jia, Weishi & Redigolo, Giulia & Shu, Susan & Zhao, Jingran, 2020, "Can social media distort price discovery? Evidence from merger rumors," Journal of Accounting and Economics, Elsevier, volume 70, issue 1, DOI: 10.1016/j.jacceco.2020.101334.
• Chordia, Tarun & Miao, Bin, 2020, "Market efficiency in real time: Evidence from low latency activity around earnings announcements," Journal of Accounting and Economics, Elsevier, volume 70, issue 2, DOI: 10.1016/j.jacceco.2020.101335.
• Bhojraj, Sanjeev & Mohanram, Partha & Zhang, Suning, 2020, "ETFs and information transfer across firms," Journal of Accounting and Economics, Elsevier, volume 70, issue 2, DOI: 10.1016/j.jacceco.2020.101336.
• Blankespoor, Elizabeth & deHaan, Ed & Marinovic, Iván, 2020, "Disclosure processing costs, investors’ information choice, and equity market outcomes: A review," Journal of Accounting and Economics, Elsevier, volume 70, issue 2, DOI: 10.1016/j.jacceco.2020.101344.
• Basu, Sudipta & Vitanza, Justin & Wang, Wei, 2020, "Asymmetric loan loss provision models," Journal of Accounting and Economics, Elsevier, volume 70, issue 2, DOI: 10.1016/j.jacceco.2020.101359.
• Xu, Zhaoxia, 2020, "Economic policy uncertainty, cost of capital, and corporate innovation," Journal of Banking & Finance, Elsevier, volume 111, issue C, DOI: 10.1016/j.jbankfin.2019.105698.
• Xu, Yuqian & Saunders, Anthony & Xiao, Binqing & Li, Xindan, 2020, "Bank relationship loss: The moderating effect of information opacity," Journal of Banking & Finance, Elsevier, volume 118, issue C, DOI: 10.1016/j.jbankfin.2020.105872.
• Kim, Junwoo & Kim, Robert & Kim, Sangwan, 2020, "Does financial statement comparability mitigate delayed trading volume before earnings announcements?," Journal of Business Research, Elsevier, volume 107, issue C, pages 62-75, DOI: 10.1016/j.jbusres.2019.09.031.
• Lee, Sang Mook & Jiraporn, Pornsit & Song, Hakjoon, 2020, "Customer concentration and stock price crash risk," Journal of Business Research, Elsevier, volume 110, issue C, pages 327-346, DOI: 10.1016/j.jbusres.2020.01.049.
• Xue, Xiaolin & Zhang, Junrui & Yu, Yangxin, 2020, "Distracted passive institutional shareholders and firm transparency," Journal of Business Research, Elsevier, volume 110, issue C, pages 347-359, DOI: 10.1016/j.jbusres.2020.01.033.
• Kosmidou, Kyriaki & Kousenidis, Dimitrios & Ladas, Anestis & Negkakis, Christos, 2020, "Regulation of capital flows: Effects on liquidity and the role of financial reporting quality," Journal of Economic Behavior & Organization, Elsevier, volume 175, issue C, pages 86-97, DOI: 10.1016/j.jebo.2020.04.005.
• Ball, Ray & Gerakos, Joseph & Linnainmaa, Juhani T. & Nikolaev, Valeri, 2020, "Earnings, retained earnings, and book-to-market in the cross section of expected returns," Journal of Financial Economics, Elsevier, volume 135, issue 1, pages 231-254, DOI: 10.1016/j.jfineco.2019.05.013.
• Kusano, Masaki, 2020, "Does recognition versus disclosure affect risk relevance? Evidence from finance leases in Japan," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 38, issue C, DOI: 10.1016/j.intaccaudtax.2020.100303.
• El-Helaly, Moataz & Ntim, Collins G. & Al-Gazzar, Manar, 2020, "Diffusion theory, national corruption and IFRS adoption around the world," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 38, issue C, DOI: 10.1016/j.intaccaudtax.2020.100305.
• Key, Kimberly G. & Kim, Jeong Youn, 2020, "IFRS and accounting quality: Additional evidence from Korea," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 39, issue C, DOI: 10.1016/j.intaccaudtax.2020.100306.
• Schulte Sasse, Katharina & Watrin, Christoph & Weiß, Falko, 2020, "The alignment between reported profits and real activity in times of the BEPS Action Plan," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 40, issue C, DOI: 10.1016/j.intaccaudtax.2020.100330.
• Visani, Franco & Di Lascio, F. Marta L. & Gardini, Silvia, 2020, "The impact of institutional and cultural factors on the use of non-GAAP financial measures. International evidence from the oil and gas industry," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 40, issue C, DOI: 10.1016/j.intaccaudtax.2020.100334.
• Tsalavoutas, Ioannis & Tsoligkas, Fanis & Evans, Lisa, 2020, "Compliance with IFRS mandatory disclosure requirements: A structured literature review," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 40, issue C, DOI: 10.1016/j.intaccaudtax.2020.100338.
• Al-Okaily, Jihad & BenYoussef, Nourhene, 2020, "Audit committee effectiveness and non-audit service fees: Evidence from UK family firms," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 41, issue C, DOI: 10.1016/j.intaccaudtax.2020.100356.
• Kamarudin, Khairul Anuar & Ariff, Akmalia M. & Jaafar, Aziz, 2020, "Investor protection, cross-listing and accounting quality," Journal of Contemporary Accounting and Economics, Elsevier, volume 16, issue 1, DOI: 10.1016/j.jcae.2019.100179.
• Golubeva, Olga, 2020, "Maximising international returns: Impact of IFRS on foreign direct investments," Journal of Contemporary Accounting and Economics, Elsevier, volume 16, issue 2, DOI: 10.1016/j.jcae.2020.100200.
• Bhuiyan, Md. Borhan Uddin & Rahman, Asheq & Sultana, Nigar, 2020, "Female tainted directors, financial reporting quality and audit fees," Journal of Contemporary Accounting and Economics, Elsevier, volume 16, issue 2, DOI: 10.1016/j.jcae.2020.100189.
• Clarkson, Peter & Gao, Ru & Herbohn, Kathleen, 2020, "The relationship between a firm’s information environment and its cash holding decision," Journal of Contemporary Accounting and Economics, Elsevier, volume 16, issue 2, DOI: 10.1016/j.jcae.2020.100201.
• Chang, Che-Chia & Pan, Hunghua, 2020, "How do stock-for-stock acquirers manage earnings? The accruals feature of real earnings management," Journal of Contemporary Accounting and Economics, Elsevier, volume 16, issue 2, DOI: 10.1016/j.jcae.2020.100202.
• Srinidhi, Bin & Liao, Qunfeng, 2020, "Family firms and crash risk: Alignment and entrenchment effects," Journal of Contemporary Accounting and Economics, Elsevier, volume 16, issue 2, DOI: 10.1016/j.jcae.2020.100204.
• Kabir, Humayun & Su, Li & Rahman, Asheq, 2020, "Firm life cycle and the disclosure of estimates and judgments in goodwill impairment tests: Evidence from Australia," Journal of Contemporary Accounting and Economics, Elsevier, volume 16, issue 3, DOI: 10.1016/j.jcae.2020.100207.
• Johnston, Joseph & Soileau, Jared, 2020, "Enterprise risk management and accruals estimation error," Journal of Contemporary Accounting and Economics, Elsevier, volume 16, issue 3, DOI: 10.1016/j.jcae.2020.100209.
• Huang, Kelly, 2020, "Management forecast errors and corporate investment efficiency," Journal of Contemporary Accounting and Economics, Elsevier, volume 16, issue 3, DOI: 10.1016/j.jcae.2020.100208.
• Li, Yuanhui & Li, Xiao & Xiang, Erwei & Geri Djajadikerta, Hadrian, 2020, "Financial distress, internal control, and earnings management: Evidence from China," Journal of Contemporary Accounting and Economics, Elsevier, volume 16, issue 3, DOI: 10.1016/j.jcae.2020.100210.
• Xiang, Erwei & Gasbarro, Dominic & Cullen, Grant & Ruan, Wenjuan, 2020, "Does R&D expenditure volatility affect stock return?," Journal of Contemporary Accounting and Economics, Elsevier, volume 16, issue 3, DOI: 10.1016/j.jcae.2020.100211.
• Chen, Shihua & Han, Xu & Jebran, Khalil, 2020, "Social trust environment and tunneling," Journal of Contemporary Accounting and Economics, Elsevier, volume 16, issue 3, DOI: 10.1016/j.jcae.2020.100212.