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

2020

• Delia Corina MIHĂLȚAN, 2020, "Improving The Practical Accounting Skills Of Students By Using Appropriate Teaching Methods," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 23, pages 183-189, August.
• Micheli-Aparecida Lunardi & Marcia-Zanievicz da Silva & Alyne-Cecilia Serpa-Ganz & Vin�cius-Costa da Silva-Zonatto, 2020, "Management control levers in hospitals: the influence of accreditation on other mana-gement control systems," Estudios Gerenciales, Universidad Icesi, volume 36, issue 155, pages 239-247, DOI: 10.18046/j.estger.2020.155.3562.
• José Miguel Tirado-Beltrán & J. David Cabedo-Semper, 2020, "Risk information disclosure and its impact on analyst forecast accuracy," Estudios Gerenciales, Universidad Icesi, volume 36, issue 156, pages 314-324.
• Miguel Ángel Laverde Sarmiento & Jairo Alonso Bautista, 2020, "Análisis de los cambios en la profesión contable tras el proceso de implementación de la facturación electrónica en Colombia," Revista CIFE, Universidad Santo Tomás, volume 22, issue 37, pages 103-120.
• Yuli Samary Espinosa Díaz & Jessica Tatiana Revelo Mantilla & Victor Manuel Ballesteros Sarabia, 2020, "Nociones del escepticismo profesional del Contador Público en ejercicio de las auditorías: una perspectiva teórica," Revista Tendencias, Universidad de Narino, volume 21, issue 2, pages 266-282, DOI: 10.22267/rtend.202102.150.
• Jorge Xavier Córdoba Martínez & José Luis Villarreal, 2020, "Grupo de investigación Identidad Contable: Una revisión de la producción académica en la generación de conocimiento," Revista Tendencias, Universidad de Narino, volume 21, issue 1, pages 272-291, DOI: 10.22267/rtend.202101.137.
• Jose Miguel Tirado-Beltrán & Jos� David Cabedo & Dennis Esther Mu�oz-Ram�rez, 2020, "Risk Disclosure and Cost of Equity: A Bayesian Approach," Revista CEA, Instituto Tecnológico Metropolitano, volume 6, issue 11, pages 25-43.
• Jose Miguel Tirado-Beltrán & Jos� David Cabedo & Dennis Esther Mu�oz-Ram�rez, 2020, "Divulgación de información sobre riesgos y coste de los recursos propios: un enfoque bayesiano," Revista CEA, Instituto Tecnológico Metropolitano, volume 6, issue 11, pages 25-43.
• Kaniel, Ron & Israeli, Doron & Sridharan, Suhas A., 2020, "The Real Side of the High-Volume Return Premium," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 14587, Apr.
• Ljungqvist, Alexander & Chang, Yen-Cheng & Tseng, Kevin, 2020, "Do corporate disclosures constrain strategic analyst behavior?," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 14678, Apr.
• Ormazabal, Gaizka & López-Espinosa, Germán & Sakasai, Yuki, 2020, "Switching From Incurred to Expected Loan Loss Provisioning: Early Evidence," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 14803, May.
• Custódio, Cláudia & Mendes, Diogo & Metzger, Daniel, 2020, "The Impact of Financial Education of Managers on Medium and Large Enterprises - A Randomized Controlled Trial in Mozambique," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 15294, Sep.
• Ormazabal, Gaizka & Azar, José & Duro, Miguel & Kadach, Igor, 2020, "The Big Three and Corporate Carbon Emissions Around the World," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 15522, Dec.
• Reisinger, Markus & Berg, Tobias & Streitz, Daniel, 2020, "Spillover Effects in Empirical Corporate Finance," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 15549, Dec.
• Olivier E. Malay, 2020, "How to articulate beyond GDP and businesses’ social and environmental indicators?," LIDAM Discussion Papers IRES, Université catholique de Louvain, Institut de Recherches Economiques et Sociales (IRES), number 2020014, Apr.
• Carmen badía batlle & Merche galisteo rodríguez & Teresa Preixens benedicto, 2020, "valor razonable de un swap: CVA y D VA. Una aproximación binomial," Cuadernos de Economía - Spanish Journal of Economics and Finance, Asociación Cuadernos de Economía, volume 43, issue 122, pages 229-242, Mayo.
• Диана Ималова & Галя Иванова-Кузманова & Радосвета Кръстева-Христова, 2020, "Обучението В Докторска Програма „Счетоводна Отчетност, Контрол И Анализ На Стопанската Дейност (Счетоводство)“ В Са „Д. А. Ценов“ ‒ Проблеми И Перспективи," Scientific Research Almanac, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, volume 28, issue 1 Year 20, pages 306-341.
• Силвия Костова & Крум Крумов & Даниела Въткова-Милушева, 2020, "Ролята На Вътрешните И Външните Одитори За Идентифициране На Измами В Предприятията," Scientific Research Almanac, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, volume 28, issue 1 Year 20, pages 95-125.
• 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, Econjournals, 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, Econjournals, 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, Econjournals, 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, Econjournals, 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, Econjournals, 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.
• Moy, Melissa & Heaney, Richard & Tarca, Ann & van Zyl, Warrick, 2020, "Conditional accounting conservatism: Exploring the impact of changes in institutional frameworks in four countries," Journal of Contemporary Accounting and Economics, Elsevier, volume 16, issue 3, DOI: 10.1016/j.jcae.2020.100214.
• Lin, Shu & Xia, Hui Harry & Ryabova, Tatyana, 2020, "The effect of analysts’ GAAP earnings forecasts on managers’ classification shifting," Journal of Contemporary Accounting and Economics, Elsevier, volume 16, issue 3, DOI: 10.1016/j.jcae.2020.100222.
• Baum-Snow, Nathaniel & Hartley, Daniel, 2020, "Accounting for central neighborhood change, 1980–2010," Journal of Urban Economics, Elsevier, volume 117, issue C, DOI: 10.1016/j.jue.2019.103228.
• Xie, Jin, 2020, "Capital-market consequences of asymmetric output-price rigidities," Journal of Monetary Economics, Elsevier, volume 114, issue C, pages 221-239, DOI: 10.1016/j.jmoneco.2019.03.009.
• Liu, Ningyue & Bredin, Don & Cao, Huijuan, 2020, "The investment behavior of Qualified Foreign Institutional Investors in China," Journal of Multinational Financial Management, Elsevier, volume 54, issue C, DOI: 10.1016/j.mulfin.2020.100614.
• Bai, Min & Xu, Limin & Yu, Chia-Feng (Jeffrey) & Zurbruegg, Ralf, 2020, "Superstition and stock price crash risk," Pacific-Basin Finance Journal, Elsevier, volume 60, issue C, DOI: 10.1016/j.pacfin.2020.101287.
• Magni, Carlo Alberto & Marchioni, Andrea, 2020, "Average rates of return, working capital, and NPV-consistency in project appraisal: A sensitivity analysis approach," International Journal of Production Economics, Elsevier, volume 229, issue C, DOI: 10.1016/j.ijpe.2020.107769.
• Abdul Halim, Zairihan & Xu, Suichen & Abdul Majid, Norakma, 2020, "Earnings management around Islamic bonds issuance," The Quarterly Review of Economics and Finance, Elsevier, volume 77, issue C, pages 195-205, DOI: 10.1016/j.qref.2020.03.003.
• Chen, I-Ju & Hsu, Po-Hsuan & Officer, Micah S. & Wang, Yanzhi, 2020, "The Oscar goes to…: High-tech firms’ acquisitions in response to rivals’ technology breakthroughs," Research Policy, Elsevier, volume 49, issue 7, DOI: 10.1016/j.respol.2020.104078.
• Huang, Yong & Yan, Chao, 2020, "Global accounting standards, financial statement comparability, and the cost of capital," International Review of Economics & Finance, Elsevier, volume 69, issue C, pages 301-318, DOI: 10.1016/j.iref.2020.05.019.
• Akisik, Orhan, 2020, "The impact of financial development, IFRS, and rule of LAW on foreign investments: A cross-country analysis," International Review of Economics & Finance, Elsevier, volume 69, issue C, pages 815-838, DOI: 10.1016/j.iref.2020.06.015.
• de Carvalho, Antonio Gledson & Pinheiro, Roberto B. & Sampaio, Joelson Oliveira, 2020, "The dynamics of earnings management in IPOs and the role of venture capital," Research in International Business and Finance, Elsevier, volume 51, issue C, DOI: 10.1016/j.ribaf.2019.101084.
• Zhang, Li, 2020, "The effects of trading rights and ownership structures on the informativeness of accounting earnings: Evidence from China’ split share structure reform," Research in International Business and Finance, Elsevier, volume 51, issue C, DOI: 10.1016/j.ribaf.2019.101110.
• Yuan, Shuai & Lan, Hao & Seufert, Juergen H., 2020, "FRC intervention, financial reporting quality and due diligence," Research in International Business and Finance, Elsevier, volume 52, issue C, DOI: 10.1016/j.ribaf.2019.101128.
• Cheng, Dong & Yu, Jian & Zhang, Dayong & Zheng, Wenping, 2020, "Is heterogeneous capital depreciation important for estimating firm-level productivity? Evidence from Chinese manufacturing firms," Research in International Business and Finance, Elsevier, volume 52, issue C, DOI: 10.1016/j.ribaf.2019.101146.
• Sun, Hongyan & Yuen, Desmond C.Y. & Zhang, Jiahang & Zhang, Xu, 2020, "Is knowledge powerful? Evidence from financial education and earnings quality," Research in International Business and Finance, Elsevier, volume 52, issue C, DOI: 10.1016/j.ribaf.2019.101179.
• El-Helaly, Moataz & Ntim, Collins G. & Soliman, Mark, 2020, "The Role of National Culture in International Financial Reporting Standards Adoption," Research in International Business and Finance, Elsevier, volume 54, issue C, DOI: 10.1016/j.ribaf.2020.101241.
• de Oliveira Leite, Rodrigo & dos Santos Mendes, Layla & de Lacerda Moreira, Rafael, 2020, "Profit status of microfinance institutions and incentives for earnings management," Research in International Business and Finance, Elsevier, volume 54, issue C, DOI: 10.1016/j.ribaf.2020.101255.
• Yamada, Akihiro & Sakurai, Yuuta & Ishida, Ryo, 2020, "Influence of geographic distribution on real activities manipulation within consolidated companies: Evidence from Japan," Research in International Business and Finance, Elsevier, volume 54, issue C, DOI: 10.1016/j.ribaf.2020.101306.
• Zhang, Yuyang & Uchida, Konari & Dong, Liping, 2020, "External financing and earnings management: Evidence from international data," Research in International Business and Finance, Elsevier, volume 54, issue C, DOI: 10.1016/j.ribaf.2020.101275.
• Pignatel, Isabelle & Tchakoute Tchuigoua, Hubert, 2020, "Microfinance institutions and International Financial Reporting Standards: An exploratory analysis," Research in International Business and Finance, Elsevier, volume 54, issue C, DOI: 10.1016/j.ribaf.2020.101309.
• Cascino, Stefano & Tamayo, Ane & Vetter, Felix, 2020, "Labor market effects of spatial licensing requirements: evidence from CPA mobility," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 107054, Nov.
• Wing Him Yeung & Camillo Lento, 2020, "Earnings opacity and corporate governance for Chinese listed firms: the role of the board and external auditors," Asian Review of Accounting, Emerald Group Publishing Limited, volume 28, issue 4, pages 487-515, June, DOI: 10.1108/ARA-06-2019-0124.
• Lan Sun, 2020, "Accrual mispricing in the era of corporate governance reforms," Asian Review of Accounting, Emerald Group Publishing Limited, volume 28, issue 3, pages 373-394, May, DOI: 10.1108/ARA-08-2019-0143.
• Guanming He & David Marginson, 2020, "The impact of insider trading on analyst coverage and forecasts," Accounting Research Journal, Emerald Group Publishing Limited, volume 33, issue 3, pages 499-521, June, DOI: 10.1108/ARJ-08-2019-0148.
• Lien Duong & Thu Phuong Truong, 2020, "Financial statement comparability and takeover efficiency: a pitch," Accounting Research Journal, Emerald Group Publishing Limited, volume 33, issue 6, pages 749-756, November, DOI: 10.1108/ARJ-08-2020-0271.
• Lien Duong & John Evans & Thu Phuong Truong, 2020, "Getting CFO on board – its impact on firm performance and earnings quality," Accounting Research Journal, Emerald Group Publishing Limited, volume 33, issue 2, pages 435-454, February, DOI: 10.1108/ARJ-10-2018-0185.
• Xin Yu & Ying Zheng, 2020, "Why do investors not punish politically connected firms for financial misrepresentation?," Accounting Research Journal, Emerald Group Publishing Limited, volume 33, issue 1, pages 92-107, January, DOI: 10.1108/ARJ-11-2017-0190.
• Burcu İşgüden Kılıç, 2020, "The Effects of Big Data on Forensic Accounting Practices and Education," Contemporary Studies in Economic and Financial Analysis, Emerald Group Publishing Limited, "Contemporary Issues in Audit Management and Forensic Accounting", DOI: 10.1108/S1569-375920200000102005.
• Emin Zeytinog˘lu & Zafer Anadolu, 2020, "Forensic Accounting Education: An Evaluation of Perception of Students and Certified Public Accountants," Contemporary Studies in Economic and Financial Analysis, Emerald Group Publishing Limited, "Contemporary Issues in Audit Management and Forensic Accounting", DOI: 10.1108/S1569-375920200000102006.
• Esra Atabay & Engin Dinç, 2020, "Financial Information Manipulation and Its Effects on Investor Demands: The Case of BIST Bank," Contemporary Studies in Economic and Financial Analysis, Emerald Group Publishing Limited, "Contemporary Issues in Audit Management and Forensic Accounting", DOI: 10.1108/S1569-375920200000102007.
• Engin Dinç & Esra Atabay, 2020, "The Current Situation and Prospects of the Profession of Judicial Advisory in Turkey: A Research on Lawyers," Contemporary Studies in Economic and Financial Analysis, Emerald Group Publishing Limited, "Contemporary Issues in Audit Management and Forensic Accounting", DOI: 10.1108/S1569-375920200000102008.
• Hakan Ozcelik, 2020, "An Analysis of Fraudulent Financial Reporting Using the Fraud Diamond Theory Perspective: An Empirical Study on the Manufacturing Sector Companies Listed on the Borsa Istanbul," Contemporary Studies in Economic and Financial Analysis, Emerald Group Publishing Limited, "Contemporary Issues in Audit Management and Forensic Accounting", DOI: 10.1108/S1569-375920200000102012.
• Mahmut Sami Öztürk & Hayrettin Usul, 2020, "Detection of Accounting Frauds Using the Rule-Based Expert Systems within the Scope of Forensic Accounting," Contemporary Studies in Economic and Financial Analysis, Emerald Group Publishing Limited, "Contemporary Issues in Audit Management and Forensic Accounting", DOI: 10.1108/S1569-375920200000102013.
• Murat Erdoğan & Eda Oruç Erdoğan, 2020, "Financial Statement Manipulation: A Beneish Model Application," Contemporary Studies in Economic and Financial Analysis, Emerald Group Publishing Limited, "Contemporary Issues in Audit Management and Forensic Accounting", DOI: 10.1108/S1569-375920200000102014.
• Öznur Arslan, 2020, "The Forensic Accounting Profession and the Process of Its Development in the World," Contemporary Studies in Economic and Financial Analysis, Emerald Group Publishing Limited, "Contemporary Issues in Audit Management and Forensic Accounting", DOI: 10.1108/S1569-375920200000102016.
• Seval Kardeş Selimoğlu & Mehtap Altunel, 2020, "Forensic Accounting and Fraud Audit in Turkey (2008–2018): An Academic Literature Review and Classification," Contemporary Studies in Economic and Financial Analysis, Emerald Group Publishing Limited, "Contemporary Issues in Audit Management and Forensic Accounting", DOI: 10.1108/S1569-375920200000102017.
• Süleyman Uyar & Kürşad Çavuşoğlu, 2020, "The Views of Turkish Accounting Academics about the Skills of the Forensic Accountant," Contemporary Studies in Economic and Financial Analysis, Emerald Group Publishing Limited, "Contemporary Issues in Audit Management and Forensic Accounting", DOI: 10.1108/S1569-375920200000102018.
• Mohamed Omran & Yasean A. Tahat, 2020, "Does institutional ownership affect the value relevance of accounting information?," International Journal of Accounting & Information Management, Emerald Group Publishing Limited, volume 28, issue 2, pages 323-342, March, DOI: 10.1108/IJAIM-03-2019-0038.
• Shanshan Pan & Zhaohui Randall Xu, 2020, "The association of analysts’ cash flow forecasts with stock recommendation profitability," International Journal of Accounting & Information Management, Emerald Group Publishing Limited, volume 28, issue 2, pages 343-361, March, DOI: 10.1108/IJAIM-05-2019-0055.
• Yunling Song & Shihong Li & Ling Zhou, 2020, "The spillover effects of a bright-line regulation: evidence from China," International Journal of Accounting & Information Management, Emerald Group Publishing Limited, volume 28, issue 1, pages 22-44, January, DOI: 10.1108/IJAIM-05-2019-0058.
• Alireza Vafaei & Darren Henry & Kamran Ahmed & Mohammad Alipour, 2020, "Board diversity: female director participation and corporate innovation," International Journal of Accounting & Information Management, Emerald Group Publishing Limited, volume 29, issue 2, pages 247-279, December, DOI: 10.1108/IJAIM-06-2020-0080.
• Dimu Ehalaiye & Mark Tippett & Tony van Zijl, 2020, "The impact of SFAS 157 on fair value accounting and future bank performance," International Journal of Accounting & Information Management, Emerald Group Publishing Limited, volume 28, issue 4, pages 739-757, July, DOI: 10.1108/IJAIM-11-2019-0135.
• Mohd Mohid Rahmat & Balachandran Muniandy & Kamran Ahmed, 2020, "Do related party transactions affect earnings quality? Evidence from East Asia," International Journal of Accounting & Information Management, Emerald Group Publishing Limited, volume 28, issue 1, pages 147-166, January, DOI: 10.1108/IJAIM-12-2018-0146.
• Peterson K. Ozili, 2020, "Banking sector earnings management using loan loss provisions in the Fintech era," International Journal of Managerial Finance, Emerald Group Publishing Limited, volume 18, issue 1, pages 75-93, December, DOI: 10.1108/IJMF-07-2020-0369.
• Nacasius U. Ujah & Augustine Tarkom & Collins E. Okafor, 2020, "Working capital management and managerial talent," International Journal of Managerial Finance, Emerald Group Publishing Limited, volume 17, issue 3, pages 455-477, August, DOI: 10.1108/IJMF-12-2019-0481.
• Merve Acar & Hüseyin Temiz, 2020, "Empirical analysis on corporate environmental performance and environmental disclosure in an emerging market context," International Journal of Emerging Markets, Emerald Group Publishing Limited, volume 15, issue 6, pages 1061-1082, March, DOI: 10.1108/IJOEM-04-2019-0255.
• Youssef Riahi, 2020, "Examining the relationship between bank stability and earnings quality in Islamic and conventional banks," International Journal of Islamic and Middle Eastern Finance and Management, Emerald Group Publishing Limited, volume 13, issue 5, pages 803-826, August, DOI: 10.1108/IMEFM-10-2018-0328.
• Michelle Priscilla & Sylvia Veronica Siregar, 2020, "The Effect of Top Management Team Expertise on Corporate’s Accrual and Real Earnings Management," International Symposia in Economic Theory and Econometrics, Emerald Group Publishing Limited, "Advanced Issues in the Economics of Emerging Markets", DOI: 10.1108/S1571-038620200000027007.