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

• Anna Purwaningsih & Indra Wijaya Kusuma, 2020, "Association between Earnings Management and Earnings Quality: Comparative Study between Insider and Outsider Economics Clusters," International Symposia in Economic Theory and Econometrics, Emerald Group Publishing Limited, "Advanced Issues in the Economics of Emerging Markets", DOI: 10.1108/S1571-038620200000027008.
• Sylvia Veronica Siregar & Chaerul Djusman Djakman & Aria Farah Mita & Agustin Setya Ningrum, 2020, "Perceptions of Practitioners, Auditors, and Academics on IFRS Convergence in Indonesia," International Symposia in Economic Theory and Econometrics, Emerald Group Publishing Limited, "Advanced Issues in the Economics of Emerging Markets", DOI: 10.1108/S1571-038620200000027010.
• Naser Makarem & Clare Roberts, 2020, "Earnings management to avoid earnings boosts," Journal of Applied Accounting Research, Emerald Group Publishing Limited, volume 21, issue 4, pages 657-676, October, DOI: 10.1108/JAAR-01-2019-0012.
• Efstathios Magerakis & Dimitris Tzelepis, 2020, "The impact of business strategy on corporate cash policy," Journal of Applied Accounting Research, Emerald Group Publishing Limited, volume 21, issue 4, pages 677-699, June, DOI: 10.1108/JAAR-05-2019-0077.
• Hend Monjed & Salma Ibrahim, 2020, "Risk disclosure, income smoothing and firm risk," Journal of Applied Accounting Research, Emerald Group Publishing Limited, volume 21, issue 3, pages 517-533, June, DOI: 10.1108/JAAR-05-2019-0085.
• Serge Agbodjo & Kaouther Toumi & Khaled Hussainey, 2020, "Accounting standards and value relevance of accounting information: a comparative analysis between Islamic, conventional and hybrid banks," Journal of Applied Accounting Research, Emerald Group Publishing Limited, volume 22, issue 1, pages 168-193, December, DOI: 10.1108/JAAR-05-2020-0090.
• Udomsak Wongchoti & Ge Tian & Wei Hao & Yi Ding & Hongfeng Zhou, 2020, "Earnings quality and crash risk in China: an integrated analysis," Journal of Asian Business and Economic Studies, Emerald Group Publishing Limited, volume 28, issue 1, pages 2-19, July, DOI: 10.1108/JABES-02-2020-0012.
• Niklas Kreilkamp & Maximilian Schmidt & Arnt Wöhrmann, 2020, "Debiasing as a powerful management accounting tool? Evidence from German firms," Journal of Accounting & Organizational Change, Emerald Group Publishing Limited, volume 17, issue 4, pages 555-582, November, DOI: 10.1108/JAOC-12-2019-0122.
• Peterson K. Ozili, 2020, "Advances and issues in fraud research: a commentary," Journal of Financial Crime, Emerald Group Publishing Limited, volume 27, issue 1, pages 92-103, January, DOI: 10.1108/JFC-01-2019-0012.
• Peterson Kitakogelu Ozili, 2020, "Financial reporting under economic policy uncertainty," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, volume 19, issue 2, pages 325-338, December, DOI: 10.1108/JFRA-08-2020-0242.
• Sonda Wali & Sana Mardessi Masmoudi, 2020, "Internal control and real earnings management in the French context," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, volume 18, issue 2, pages 363-387, May, DOI: 10.1108/JFRA-09-2019-0117.
• Abdullah Alsaadi, 2020, "Financial-tax reporting conformity, tax avoidance and corporate social responsibility," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, volume 18, issue 3, pages 639-659, June, DOI: 10.1108/JFRA-10-2019-0133.
• Afsheena P. & Shijin Santhakumar, 2020, "Timeliness and persistence of conservative earnings in an emerging market," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, volume 18, issue 3, pages 483-503, June, DOI: 10.1108/JFRA-12-2018-0116.
• Sanaz Aghazadeh & Tamara Lambert & Yi-Jing Wu, 2020, "Client negotiation strategy spillover to integrated audit judgments," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 35, issue 9, pages 1261-1278, November, DOI: 10.1108/MAJ-05-2019-2282.
• Emrah Arioglu, 2020, "The affiliations and characteristics of female directors and earnings management: evidence from Turkey," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 35, issue 7, pages 927-953, July, DOI: 10.1108/MAJ-07-2019-2364.
• Camillo Lento & Wing Him Yeung, 2020, "The role of the Big 4 and second-tier international networks in redeveloping China’s audit market," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 36, issue 1, pages 40-71, December, DOI: 10.1108/MAJ-11-2019-2477.
• Jihad Al-Okaily, 2020, "The effect of family control on audit fees during financial crisis," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 35, issue 5, pages 645-665, March, DOI: 10.1108/MAJ-12-2018-2114.
• Asit Bhattacharyya & Md Lutfur Rahman, 2020, "Mandatory CSR expenditure and stock return," Meditari Accountancy Research, Emerald Group Publishing Limited, volume 28, issue 6, pages 951-975, April, DOI: 10.1108/MEDAR-10-2019-0591.
• Rashid Zaman & Muhammad Nadeem & Mariela Carvajal, 2020, "Corporate governance and corporate social responsibility synergies: evidence from New Zealand," Meditari Accountancy Research, Emerald Group Publishing Limited, volume 29, issue 1, pages 135-160, September, DOI: 10.1108/MEDAR-12-2019-0649.
• Alain Devalle & Melchior Gromis di Trana & Simona Fiandrino & Demetris Vrontis, 2020, "Integrated thinking rolls! Stakeholder engagement actions translate integrated thinking into practice," Meditari Accountancy Research, Emerald Group Publishing Limited, volume 29, issue 4, pages 943-965, October, DOI: 10.1108/MEDAR-12-2019-0654.
• Lan Anh Nguyen & Gillian Vesty & Michael Kend & Quan Nguyen & Brendan O'Connell, 2020, "Intertwined institutionalization: pressures on Vietnam’s accounting profession during transition to IFRS," Pacific Accounting Review, Emerald Group Publishing Limited, volume 32, issue 4, pages 475-493, August, DOI: 10.1108/PAR-03-2020-0026.
• Zhigang Li & Yuan-Teng Hsu & Xiang Gao, 2020, "How does real earnings management respond to the 2007-2008 financial crisis?," Pacific Accounting Review, Emerald Group Publishing Limited, volume 32, issue 4, pages 495-517, September, DOI: 10.1108/PAR-09-2019-0119.
• Loai Ali Zeenalabden Ali Alsaid & Charles Anyeng Ambilichu, 2020, "The influence of institutional pressures on the implementation of a performance measurement system in an Egyptian social enterprise," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, volume 18, issue 1, pages 53-83, November, DOI: 10.1108/QRAM-03-2020-0027.
• Shih-Chu Chou & Chunchia (Amy) Chang, 2020, "Does corporate diversification enhance accrual quality?," Review of Accounting and Finance, Emerald Group Publishing Limited, volume 19, issue 2, pages 199-219, March, DOI: 10.1108/RAF-01-2018-0003.
• Joy Lynn R. Legaspi, 2020, "What Business Strategy Does and what Management Accounting is Pursuing: A Logistic Regression Analysis," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), volume 0, issue 1, pages 124-133.
• Roni Budianto & Eko Suyono, 2020, "Corporate Social Responsibility and Factors Affecting It: An Empirical Evidence from the Indonesian Capital Market," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), volume 0, issue 1, pages 239-253.
• Oanh Thi Tu LE & Trang Thi Huyen VU & Phong Thi Thu TRAN, 2020, "Barriers of the Management Accounting Application: The Case of Vietnamese Public Universities," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), volume 0, issue 2, pages 420-432.
• Suleiman Jamal Mohammad & Amneh Khamees Hamad & Hela Borgi & Phung Anh Thu & Muhammad Safdar Sial & Ali Abdallah Alhadidi, 2020, "How Artificial Intelligence Changes the Future of Accounting Industry," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), volume 0, issue 3, pages 478-488.
• Rainer Lueg, 2020, "Activity-Based Costing as a Basis for Transfer Prices and Target Setting," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), volume 0, issue 3, pages 489-499.
• Malik Abu Afifa & Fares Alsufy & Ahmad Abdallah, 2020, "Direct and Mediated Associations among Audit Quality, Earnings Quality, and Share Price: The Case of Jordan," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), volume 0, issue 3, pages 500-516.
• Ola Mohammad Khersiat, 2020, "The Impact of the Adoption of IFRS 16 on Accounting Conservatism in Airlines: The Case of Royal Airlines of Jordan," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), volume 0, issue 3, pages 589-601.
• Khoirul Aswar & Lovina Eka Putri & Ermawati, 2020, "The Effect of Organizational Factors on Performance Measurement in Indonesia Local Governments," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), volume 0, issue 4, pages 122-131.
• Abdallah K. Atieh & Abdulrazzak K. Alshehadeh & Mohammed L. Ashour, 2020, "The Relationship between Both Accounting Earnings and Cash Flows, and Cash Dividends for Commercial Banks Operating in Jordan," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), volume 0, issue 4, pages 253-269.
• Othman Hel Al-Dhaimesh, 2020, "Ownership Structure as One of the Corporate Governance Tools and Banking Risks," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), volume 0, issue 4, pages 60-69.
• Dr B. Valentine Arulanandam & Dr C. Selvan & K. Li Shin, 2020, "The Liquidity Impact on Bond Calculation on Credit Losses: A Malaysian Banks’ Perspective," International Journal of Finance, Insurance and Risk Management, International Journal of Finance, Insurance and Risk Management, volume 10, issue 2, pages 79-115.
• Agus Munandar & Akhmad Syakhroza & Dwi Martani & Dodik Siswantoro, 2020, "How Corporate Social Responsibility Affects Accounting Performance: A Cross-Country Analysis," International Journal of Finance, Insurance and Risk Management, International Journal of Finance, Insurance and Risk Management, volume 10, issue 3, pages 81-89.
• Domenico Raucci & Dominique Lepore, 2020, "A Simplified Activity-Based Costing Approach for SMEs: The Case Study of an Italian Small Road Company," European Research Studies Journal, European Research Studies Journal, volume 0, issue 1, pages 198-214.
• Amir Ghafourian Shagerdi & Ali Mahdavipour & Reza Jahanshiri Ariyan Tashakori Baghdar & Mohammad Sajjad Ghafourian Shagerdi, 2020, "Investment Efficiency and Audit Fee from the Perspective of the Role of Financial Distress," European Research Studies Journal, European Research Studies Journal, volume 0, issue 1, pages 318-333.
• Piotr Prewysz-Kwinto, 2020, "Geographical and Sectoral Diversity of the Statement of Comprehensive Income with IAS," European Research Studies Journal, European Research Studies Journal, volume 0, issue 1, pages 507-525.
• Joshua Onome Imoniana & Bernardete Bezerra Silva Imoniana, 2020, "Auditors’ Career Development and Personal Identity Crisis," European Research Studies Journal, European Research Studies Journal, volume 0, issue 1, pages 565-586.
• Eris Sudariswan & Ernie Tisnawati Sule & Sucherly & Sulaeman Rahman, 2020, "A Hybrid Property Pricing Model: The Case of Apartment Residents in Jakarta Indonesia," European Research Studies Journal, European Research Studies Journal, volume 0, issue 1, pages 94-106.
• Shakeel Ahmed & Syed Zulfiqar Ali Shah & Arshad Ali Bhatti, 2020, "Corporate Governance, Ownership Structure and Dividend Smoothing: The Mediating Role of Family Ownership and Board Diversity in Emerging Markets," European Research Studies Journal, European Research Studies Journal, volume 0, issue 3, pages 199-216.
• Ildiko Orban & Oday Tamimi, 2020, "Accounting Model for Impairment under IFRS 9 and its Impact on Loss Allowance," European Research Studies Journal, European Research Studies Journal, volume 0, issue 4, pages 1259-1277.
• Evangelos Chytis & Ioannis Georgopoulos & Stergios Tasios & Ioanna Vrodou, 2020, "Accounting Reform and IPSAS Adoption in Greece," European Research Studies Journal, European Research Studies Journal, volume 0, issue 4, pages 165-184.
• Iwona Majchrzak & Bozena Nadolna, 2020, "Assessment of the Scope of Environmental Information Disclosure in External Reporting of Polish Stock Exchange Listed Companies in the Energy Sector," European Research Studies Journal, European Research Studies Journal, volume 0, issue 4, pages 201-224.
• Robert Huterski & Grazyna Voss & Agnieszka Huterska, 2020, "Professional Ethics in Accounting as Assessed by Managers of Economic Units," European Research Studies Journal, European Research Studies Journal, volume 0, issue Special 1, pages 720-731.
• Katarzyna Goldmann & Aleksander Zawadzki, 2020, "Sectoral Analysis of Companies in the Electronic Games Industry Listed in Warsaw Stock Exchange," European Research Studies Journal, European Research Studies Journal, volume 0, issue Special 2, pages 1044-1056.
• Stanislaw Honko & Marzena Remlein & Malgorzata Rowinska-Kral & Katarzyna Swietla, 2020, "Effects of COVID-19 in the Financial Statements of Selected Companies Listed in Warsaw Stock Exchange," European Research Studies Journal, European Research Studies Journal, volume 0, issue Special 2, pages 854-871.
• Lucie Courteau, 2020, "The information content of Fairness Opinions in M&A: Evidence from Italy," FINANCIAL REPORTING, FrancoAngeli Editore, volume 2020, issue 1, pages 5-46.
• Thomas Riise Johansen & Carsten Allerslev Olsen & Thomas Plenborg, 2020, "European Financial Reporting Enforcement: Analysis of Practices and Indices," FINANCIAL REPORTING, FrancoAngeli Editore, volume 2020, issue 1, pages 83-123.
• Fabrizio Bava & Massimo Cane & Melchior Gromis di Trana, 2020, "Can a quantitative approach be mitigated? Proposals for the application of the "early warnings" required by the new Italian Insolvency Code," FINANCIAL REPORTING, FrancoAngeli Editore, volume 2020, issue 2, pages 33-61.
• Giuseppe Di Martino & Grazia Dicuonzo & Arcangelo Vitelli & Vittorio Dell?Atti, 2020, "Are tax incentives determinant and relevant for capitalizing R&D expenditures? Evidence from Europe," FINANCIAL REPORTING, FrancoAngeli Editore, volume 2020, issue 2, pages 63-97.
• Alice Francesca Sproviero, 2020, "Integrated reporting and the epistemic authority of Big Data: An exploratory study from the banking industry," FINANCIAL REPORTING, FrancoAngeli Editore, volume 2020, issue 2, pages 99-124.
• Jose J. Canals-Cerda, 2020, "From Incurred Loss to Current Expected Credit Loss (CECL): A Forensic Analysis of the Allowance for Loan Losses in Unconditionally Cancelable Credit Card Portfolios," Working Papers, Federal Reserve Bank of Philadelphia, number 20-09, Mar, DOI: 10.21799/frbp.wp.2020.09.
• Tatyana G. Arbatskaya, 2020, "Importance of Inventory in Ensuring Accurate Presentation of Financial Reporting by Public Sector Entities," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 2, pages 96-110, April, DOI: 10.31107/2075-1990-2020-2-96-110.
• Costin Andrei ISTRATE, 2020, "Solvency II între IFRS 4 şi IFRS 17," Journal of Financial Studies, Institute of Financial Studies, volume 8, issue 5, pages 13-34, June.
• Jeanne Amar & Samira Demaria & Sandra Rigot, 2020, "Enhancing Financial Transparency to Mitigate Climate Change: Towards a Climate Risks and Opportunities Reporting Index," GREDEG Working Papers, Groupe de REcherche en Droit, Economie, Gestion (GREDEG CNRS), Université Côte d'Azur, France, number 2020-52, Dec.
• Friska Firnanti, 2020, "Corporate Governance and Financial Ratios Effect on Audit Report Lag," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr185, Mar.
• Indra Arifin Djashan, 2020, "The Effect of Firm Size, Profitability, Audit Committee, and Other Factors to Firm Value," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr186, Mar.
• Paulina Sutrisno, 2020, "Are CEO Overconfidence and Audit Firm Size Related To Tax Avoidance?," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr188, Sep.
• Arum Indrasari, 2020, "Total Quality Management (TQM), Management Accounting System, Islamic Leadership Style, Organizational Commitment, and Managerial Performance," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr189, Sep.
• Mayang Sekar Pembayun Khamisan, 2020, "Financial Distress, Tax Loss Carried Forward, Corporate Governance and Tax Avoidance," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr190, Dec.
• Anwar Azazi, 2020, "CEO Compensation and Firm Performance in Emerging Market: Evidence from Indonesia Selected Listed Banks," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr191, Dec.
• Rilla Gantino, 2020, "Leadership Style, Intellectual Capital and Corporate Social Responsibility on Performance, a Comparison Model of Listed Companies in Indonesia," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr192, Dec.

2019

• Jonathan Maurice, 2019, "Quand les choix comptables liés à l’environnement ne sont pas qu’opportunistes : cas des provisions comptables environnementales - When environmental accounting choices are not only opportunistic: the case of environmental accounting provisions," Revue Finance Contrôle Stratégie, revues.org, volume 22, issue 1, pages 25-61, March.
• Benedikt Downar & Jürgen Ernstberger & Hannes Rettenbacher & Sebastian Schwenen & Aleksandar Zaklan, 2019, "Fighting Climate Change with Disclosure? The Real Effects of Mandatory Greenhouse Gas Emission Disclosure," Discussion Papers of DIW Berlin, DIW Berlin, German Institute for Economic Research, number 1795.
• Huang, Allen H. & Kraft, Pepa & Wang, Shiheng, 2019, "Credit Rating Agencies and Accounting Fraud Detection," HEC Research Papers Series, HEC Paris, number 1348, Aug, DOI: 10.2139/ssrn.3438846.
• Babenko, Ilona & Bennett, Benjamin & Bizjak, John M. & Coles, Jeffrey L. & Sandvik, Jason J., 2019, "Clawback Provisions and Firm Risk," Working Paper Series, Ohio State University, Charles A. Dice Center for Research in Financial Economics, number 2019-13, Apr.
• Shinta Rahma Diana & Agus Hidayat & Astri Rafikasari & Ida Musdafia Ibrahim & Farida Farida, 2019, "Economic Assesstment of Satellite Remote Sensing Data in Indonesia: A Net Present Value Approach," International Journal of Economics and Financial Issues, Econjournals, volume 9, issue 1, pages 140-146.
• Abdulkadir Abdulrashid Rafindadi & Abdulazeez Musa, 2019, "An Empirical Analysis of the Impact of Public Debt Management Strategies on Nigeria's Debt Profile," International Journal of Economics and Financial Issues, Econjournals, volume 9, issue 2, pages 125-137.
• Abdulkadir Abdulrashid Rafindadi & Abdulrashid Bello, 2019, "Is Dividend Payment of any Influence to Corporate Performance in Nigeria? Empirical Evidence from Panel Cointegration," International Journal of Economics and Financial Issues, Econjournals, volume 9, issue 2, pages 48-58.
• Prageeth Roshan Weerathunga & Chen Xiaofang & Manoj Samarathunga, 2019, "Firm-specific and Contextual Determinants of Sri Lankan Corporate Hotel Performance," International Journal of Economics and Financial Issues, Econjournals, volume 9, issue 3, pages 213-224.
• Freddy Semuel Kawatu & Cecilia Lelly Kewo, 2019, "The Factors Influencing Managerial Performance and their Effect on Financial Accountability," International Journal of Economics and Financial Issues, Econjournals, volume 9, issue 5, pages 135-139.
• Manar Al-Mohareb & Mahmoud Alkhalaileh, 2019, "The Association between Earnings Management and Capital Structure: An Empirical Study on Jordanian Firms Listed in Amman Stock Exchange," International Journal of Economics and Financial Issues, Econjournals, volume 9, issue 6, pages 106-112.
• Cecilia Lelly Kewo & Nova Ch Mamuaya, 2019, "Improving Quality of Financial Reporting Through Good Government Governance and Effectiveness of Internal Audit," International Journal of Economics and Financial Issues, Econjournals, volume 9, issue 6, pages 156-162.
• Wisnu Mawardi & Nenik Woyanti & Lala Iriviana & Darwanto Darwanto, 2019, "Micro, Small and Medium Enterprises' Understanding in Preparing Financial Statements Based on SAK ETAP," International Journal of Economics and Financial Issues, Econjournals, volume 9, issue 6, pages 177-183.
• Nguyen Vinh Khuong & Nguyen Tran Thai Ha & Phung Anh Thu, 2019, "The Relationship between Real Earnings Management and Firm Performance: The Case of Energy Firms in Vietnam," International Journal of Energy Economics and Policy, Econjournals, volume 9, issue 2, pages 307-314.
• Obsatar Sinaga & Djoko Roespinoedji & Mohd Haizam Mohd Saudi & Erlane K. Ghani, 2019, "The Role of Management Accounting Systems, Energy Efficiency and Organizational Innovation in driving Competitive Advantage and Firm Performance," International Journal of Energy Economics and Policy, Econjournals, volume 9, issue 3, pages 395-402.
• Gianpaolo Iazzolino & Monica De Carolis & Paola Clemeno, 2019, "Energy Innovative Start-ups and Knowledge-based Strategies: The Italian Case," International Journal of Energy Economics and Policy, Econjournals, volume 9, issue 5, pages 88-102.
• Ahmad Saleem Tarwneh, 2019, "The Impact of Decentralization Dimensions on Subsidiaries Performance," International Review of Management and Marketing, Econjournals, volume 9, issue 1, pages 62-71.
• Wesam Abdulhamid Almaaiteh & Ahmad Salim Alsaraireh, 2019, "Accounting Indicators and their Impact on Market Prices of Shares of Commercial Banks Listed on the Amman Stock Exchange for the Period 2006-2017," International Review of Management and Marketing, Econjournals, volume 9, issue 4, pages 32-38.
• Hong, Philip Keejae & Lee, Sam & Mynatt, Patricia & Ramakrishnan, Ram, 2019, "The value relevance of timely information: The case of comparable store sales growth," Advances in accounting, Elsevier, volume 44, issue C, pages 10-21, DOI: 10.1016/j.adiac.2018.11.002.
• Barua, Abhijit & Kim, Jung Hoon & Yi, Sheng, 2019, "Hierarchy of earnings thresholds based on discretionary accruals," Advances in accounting, Elsevier, volume 44, issue C, pages 29-48, DOI: 10.1016/j.adiac.2018.12.002.
• Saito, Yoshie, 2019, "Are long-tenured CEOs rent seekers? Analysis of cash compensation and post disposal performance," Advances in accounting, Elsevier, volume 44, issue C, pages 95-107, DOI: 10.1016/j.adiac.2018.12.006.
• Lopez, Dennis M. & Vega, Jose Jay, 2019, "Evaluating the effect of industry specialist duration on earnings management," Advances in accounting, Elsevier, volume 45, issue C, pages 1-1, DOI: 10.1016/j.adiac.2019.02.002.
• Thielemann, Felix & Dinh, Tami, 2019, "Non-GAAP earnings disclosures around regulation G – The case of “implicit non-GAAP reporting”," Advances in accounting, Elsevier, volume 46, issue C, pages 1-1, DOI: 10.1016/j.adiac.2019.100432.
• Sun, Li & Walkup, Brian & Wu, Kean, 2019, "Sales order backlog and corporate social responsibility," Advances in accounting, Elsevier, volume 47, issue C, DOI: 10.1016/j.adiac.2019.100444.
• Kim, Jung Hoon & Lin, Steve, 2019, "Accrual anomaly and mandatory adoption of IFRS: Evidence from Germany," Advances in accounting, Elsevier, volume 47, issue C, DOI: 10.1016/j.adiac.2019.100445.
• Hsieh, Chia-Chun & Ma, Zhiming & Novoselov, Kirill E., 2019, "Accounting conservatism, business strategy, and ambiguity," Accounting, Organizations and Society, Elsevier, volume 74, issue C, pages 41-55, DOI: 10.1016/j.aos.2018.08.001.
• Douthit, Jeremy & Majerczyk, Michael, 2019, "Subordinate perceptions of the superior and agency costs: Theory and evidence," Accounting, Organizations and Society, Elsevier, volume 78, issue C, DOI: 10.1016/j.aos.2019.07.003.
• Bouteska, Ahmed, 2019, "The effect of investor sentiment on market reactions to financial earnings restatements: Lessons from the United States," Journal of Behavioral and Experimental Finance, Elsevier, volume 24, issue C, DOI: 10.1016/j.jbef.2019.100241.
• Yu, Xin & Zheng, Ying, 2019, "The value of political ties for firms experiencing enforcement actions: Evidence from China," The British Accounting Review, Elsevier, volume 51, issue 1, pages 24-45, DOI: 10.1016/j.bar.2018.08.001.
• Tahir, Muhammad & Ibrahim, Salma & Nurullah, Mohamed, 2019, "Getting compensation right - The choice of performance measures in CEO bonus contracts and earnings management," The British Accounting Review, Elsevier, volume 51, issue 2, pages 148-169, DOI: 10.1016/j.bar.2018.09.004.
• Li, Valerie, 2019, "The effect of real earnings management on the persistence and informativeness of earnings," The British Accounting Review, Elsevier, volume 51, issue 4, pages 402-423, DOI: 10.1016/j.bar.2019.02.005.
• Mulcahy, Mark & Beck, Matthias & Carr, Michelle & Hourigan, Niamh, 2019, "Novel approaches to the regulatory control of financial services providers: The importance of cultural context," The British Accounting Review, Elsevier, volume 51, issue 5, DOI: 10.1016/j.bar.2018.10.003.
• Mazzi, Francesco & Slack, Richard & Tsalavoutas, Ioannis & Tsoligkas, Fanis, 2019, "Country-level corruption and accounting choice: Research & development capitalization under IFRS," The British Accounting Review, Elsevier, volume 51, issue 5, DOI: 10.1016/j.bar.2019.02.003.
• Changwony, Frederick Kibon & Paterson, Audrey S., 2019, "Accounting practice, fiscal decentralization and corruption," The British Accounting Review, Elsevier, volume 51, issue 5, DOI: 10.1016/j.bar.2019.04.003.
• Stein, Luke C.D. & Zhao, Hong, 2019, "Independent executive directors: How distraction affects their advisory and monitoring roles," Journal of Corporate Finance, Elsevier, volume 56, issue C, pages 199-223, DOI: 10.1016/j.jcorpfin.2019.02.003.
• Jarva, Henry & Kallunki, Juha-Pekka & Livne, Gilad, 2019, "Earnings performance measures and CEO turnover: Street versus GAAP earnings," Journal of Corporate Finance, Elsevier, volume 56, issue C, pages 249-266, DOI: 10.1016/j.jcorpfin.2019.02.005.
• Feng, Xunan & Johansson, Anders C., 2019, "Top executives on social media and information in the capital market: Evidence from China," Journal of Corporate Finance, Elsevier, volume 58, issue C, pages 824-857, DOI: 10.1016/j.jcorpfin.2019.04.009.
• Samdani, Taufique, 2019, "Anchor-backed IPOs, reported earnings, and heterogeneous investors' beliefs," Journal of Corporate Finance, Elsevier, volume 59, issue C, pages 72-87, DOI: 10.1016/j.jcorpfin.2017.05.002.
• Tucker, Basil P. & Tilt, Carol A., 2019, "‘You know it when you see it’: In search of ‘the ideal’ research culture in university accounting faculties," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, volume 64, issue C, DOI: 10.1016/j.cpa.2019.01.001.
• Du, Kai, 2019, "Investor expectations, earnings management, and asset prices," Journal of Economic Dynamics and Control, Elsevier, volume 105, issue C, pages 134-157, DOI: 10.1016/j.jedc.2019.06.002.
• Corredor, Pilar & Ferrer, Elena & Santamaria, Rafael, 2019, "The role of sentiment and stock characteristics in the translation of analysts’ forecasts into recommendations," The North American Journal of Economics and Finance, Elsevier, volume 49, issue C, pages 252-272, DOI: 10.1016/j.najef.2019.04.008.
• Schosser, Josef, 2019, "Consistency between principal and agent with differing time horizons: Computing incentives under risk," European Journal of Operational Research, Elsevier, volume 277, issue 3, pages 1113-1123, DOI: 10.1016/j.ejor.2019.03.044.
• Wang, Yang & Ashton, John K. & Jaafar, Aziz, 2019, "Does mutual fund investment influence accounting fraud?," Emerging Markets Review, Elsevier, volume 38, issue C, pages 142-158, DOI: 10.1016/j.ememar.2018.12.005.
• Cai, Guilong & Xie, Sujuan & Xu, Yue & Zeng, Yamin & Zhang, Junsheng, 2019, "Ultimate parent's board reform and controlling shareholder entrenchment: Evidence from a quasi-natural experiment in China," Emerging Markets Review, Elsevier, volume 38, issue C, pages 389-403, DOI: 10.1016/j.ememar.2018.11.002.
• Sticca, Ralph Melles & Nakao, Silvio Hiroshi, 2019, "Hedge accounting choice as exchange loss avoidance under financial crisis: Evidence from Brazil," Emerging Markets Review, Elsevier, volume 41, issue C, DOI: 10.1016/j.ememar.2019.100655.
• Tunyi, Abongeh A. & Ntim, Collins G. & Danbolt, Jo, 2019, "Decoupling management inefficiency: Myopia, hyperopia and takeover likelihood," International Review of Financial Analysis, Elsevier, volume 62, issue C, pages 1-20, DOI: 10.1016/j.irfa.2019.01.004.
• Baker, H. Kent & Ni, Yang & Saadi, Samir & Zhu, Hui, 2019, "Competitive earnings news and post-earnings announcement drift," International Review of Financial Analysis, Elsevier, volume 63, issue C, pages 331-343, DOI: 10.1016/j.irfa.2017.02.002.
• Fan, Yaoyao & Boateng, Agyenim & King, Timothy & MacRae, Claire, 2019, "Board-CEO friendship ties and firm value: Evidence from US firms," International Review of Financial Analysis, Elsevier, volume 65, issue C, DOI: 10.1016/j.irfa.2019.101373.
• Li, Leon, 2019, "Is there a trade-off between accrual-based and real earnings management? Evidence from equity compensation and market pricing," Finance Research Letters, Elsevier, volume 28, issue C, pages 191-197, DOI: 10.1016/j.frl.2018.04.021.
• Li, Yueting & Wang, Jianling & Wu, Xuan, 2019, "Distracted institutional shareholders and managerial myopia: Evidence from R&D expenses," Finance Research Letters, Elsevier, volume 29, issue C, pages 30-40, DOI: 10.1016/j.frl.2019.03.024.
• Choi, Hae Mi, 2019, "Market uncertainty and trading volume around earnings announcements," Finance Research Letters, Elsevier, volume 30, issue C, pages 14-22, DOI: 10.1016/j.frl.2019.03.002.
• Li, Bin & Zheng, Wen & Ma, Chen, 2019, "Do bullet trains affect earnings management? Evidence from China," Finance Research Letters, Elsevier, volume 31, issue C, DOI: 10.1016/j.frl.2018.12.027.
• Cook, Douglas O. & Kieschnick, Robert & Moussawi, Rabih, 2019, "Operating leases, operating leverage, operational inflexibility and sticky costs," Finance Research Letters, Elsevier, volume 31, issue C, DOI: 10.1016/j.frl.2018.12.012.
• Oxelheim, Lars, 2019, "Optimal vs satisfactory transparency: The impact of global macroeconomic fluctuations on corporate competitiveness," International Business Review, Elsevier, volume 28, issue 1, pages 190-206, DOI: 10.1016/j.ibusrev.2018.05.011.
• Eng, Li Li & Fang, Hanqing & Tian, Xi & Yu, T. Robert & Zhang, Hongxian, 2019, "Financial crisis and real earnings management in family firms: A comparison between China and the United States," Journal of International Financial Markets, Institutions and Money, Elsevier, volume 59, issue C, pages 184-201, DOI: 10.1016/j.intfin.2018.12.008.
• Guo, Hong & Li, Wanli & Zhong, Yuxiang, 2019, "Political involvement and firm performance — Chinese setting and cross-country evidence," Journal of International Financial Markets, Institutions and Money, Elsevier, volume 59, issue C, pages 218-231, DOI: 10.1016/j.intfin.2018.12.006.
• Kyung, Hangsoo & Lee, Hakyin & Marquardt, Carol, 2019, "The effect of voluntary clawback adoption on non-GAAP reporting," Journal of Accounting and Economics, Elsevier, volume 67, issue 1, pages 175-201, DOI: 10.1016/j.jacceco.2018.09.002.
• Chychyla, Roman & Leone, Andrew J. & Minutti-Meza, Miguel, 2019, "Complexity of financial reporting standards and accounting expertise," Journal of Accounting and Economics, Elsevier, volume 67, issue 1, pages 226-253, DOI: 10.1016/j.jacceco.2018.09.005.
• Altınkılıç, Oya & Balashov, Vadim S. & Hansen, Robert S., 2019, "Investment bank monitoring and bonding of security analysts’ research," Journal of Accounting and Economics, Elsevier, volume 67, issue 1, pages 98-119, DOI: 10.1016/j.jacceco.2018.08.016.
• Gong, Guojin & Li, Laura Yue & Yin, Huifang, 2019, "Relative performance evaluation and the timing of earnings release," Journal of Accounting and Economics, Elsevier, volume 67, issue 2, pages 358-386, DOI: 10.1016/j.jacceco.2019.03.002.
• Tan, Hun-Tong & Wang, Elaine Ying & Yoo, G-Song, 2019, "Who likes jargon? The joint effect of jargon type and industry knowledge on investors’ judgments," Journal of Accounting and Economics, Elsevier, volume 67, issue 2, pages 416-437, DOI: 10.1016/j.jacceco.2019.03.001.
• Loumioti, Maria & Vasvari, Florin P., 2019, "Portfolio performance manipulation in collateralized loan obligations," Journal of Accounting and Economics, Elsevier, volume 67, issue 2, pages 438-462, DOI: 10.1016/j.jacceco.2018.09.003.
• Wheeler, P. Barrett, 2019, "Loan loss accounting and procyclical bank lending: The role of direct regulatory actions," Journal of Accounting and Economics, Elsevier, volume 67, issue 2, pages 463-495, DOI: 10.1016/j.jacceco.2019.01.003.
• Gao, Pingyang & Jiang, Xu & Zhang, Gaoqing, 2019, "Firm value and market liquidity around the adoption of common accounting standards," Journal of Accounting and Economics, Elsevier, volume 68, issue 1, DOI: 10.1016/j.jacceco.2018.11.001.
• Chang, Eric C. & Lin, Tse-Chun & Ma, Xiaorong, 2019, "Does short-selling threat discipline managers in mergers and acquisitions decisions?," Journal of Accounting and Economics, Elsevier, volume 68, issue 1, DOI: 10.1016/j.jacceco.2018.12.002.
• Beck, Matthew J. & Gunn, Joshua L. & Hallman, Nicholas, 2019, "The geographic decentralization of audit firms and audit quality," Journal of Accounting and Economics, Elsevier, volume 68, issue 1, DOI: 10.1016/j.jacceco.2019.101234.
• Koonce, Lisa & Leitter, Zheng & White, Brian J., 2019, "Linked balance sheet presentation," Journal of Accounting and Economics, Elsevier, volume 68, issue 1, DOI: 10.1016/j.jacceco.2019.101237.
• Noh, Suzie & So, Eric C. & Weber, Joseph P., 2019, "Voluntary and mandatory disclosures: Do managers view them as substitutes?," Journal of Accounting and Economics, Elsevier, volume 68, issue 1, DOI: 10.1016/j.jacceco.2019.101243.
• Armstrong, Christopher S. & Glaeser, Stephen & Kepler, John D., 2019, "Accounting quality and the transmission of monetary policy," Journal of Accounting and Economics, Elsevier, volume 68, issue 2, DOI: 10.1016/j.jacceco.2019.101265.
• Byzalov, Dmitri & Basu, Sudipta, 2019, "Modeling the determinants of meet-or-just-beat behavior in distribution discontinuity tests," Journal of Accounting and Economics, Elsevier, volume 68, issue 2, DOI: 10.1016/j.jacceco.2019.101266.
• Oh, Kwang Wuk & Kim, Hyun Ah, 2019, "Are inflated domestic credit ratings relative to global ratings associated with peer firms’ investment decisions? Evidence from Korea," Japan and the World Economy, Elsevier, volume 51, issue C, pages 1-1, DOI: 10.1016/j.japwor.2019.04.001.
• Cai, Ye & Kim, Yongtae & Li, Siqi & Pan, Carrie, 2019, "Tone at the top: CEOs’ religious beliefs and earnings management," Journal of Banking & Finance, Elsevier, volume 106, issue C, pages 195-213, DOI: 10.1016/j.jbankfin.2019.06.002.
• Kim, Jeong-Bon & Li, Liuchuang & Yu, Zhongbo & Zhang, Hao, 2019, "Local versus non-local effects of Chinese media and post-earnings announcement drift," Journal of Banking & Finance, Elsevier, volume 106, issue C, pages 82-92, DOI: 10.1016/j.jbankfin.2019.05.008.
• Fan, Yaoyao & Jiang, Yuxiang & Zhang, Xuezhi & Zhou, Yue, 2019, "Women on boards and bank earnings management: From zero to hero," Journal of Banking & Finance, Elsevier, volume 107, issue C, pages 1-1, DOI: 10.1016/j.jbankfin.2019.105607.
• Chen, Shenglan & Ma, Hui & Wu, Qiang, 2019, "Bank credit and trade credit: Evidence from natural experiments," Journal of Banking & Finance, Elsevier, volume 108, issue C, DOI: 10.1016/j.jbankfin.2019.105616.
• Agapova, Anna & Volkov, Nikanor, 2019, "Guidance on strategic information: Investor-management disagreement and firm intrinsic value," Journal of Banking & Finance, Elsevier, volume 108, issue C, DOI: 10.1016/j.jbankfin.2019.105632.
• Cheng, Shijun & Felix, Robert & Zhao, Yijiang, 2019, "Board interlock networks and informed short sales," Journal of Banking & Finance, Elsevier, volume 98, issue C, pages 198-211, DOI: 10.1016/j.jbankfin.2018.11.002.
• Giner, Begoña & Merello, Paloma & Pardo, Francisca, 2019, "Assessing the impact of operating lease capitalization with dynamic Monte Carlo simulation," Journal of Business Research, Elsevier, volume 101, issue C, pages 836-845, DOI: 10.1016/j.jbusres.2018.11.049.
• Goldstein, Itay & Yang, Liyan, 2019, "Good disclosure, bad disclosure," Journal of Financial Economics, Elsevier, volume 131, issue 1, pages 118-138, DOI: 10.1016/j.jfineco.2018.08.004.
• Ma, Zhiming & Stice, Derrald & Williams, Christopher, 2019, "The effect of bank monitoring on public bond terms," Journal of Financial Economics, Elsevier, volume 133, issue 2, pages 379-396, DOI: 10.1016/j.jfineco.2019.02.003.
• Hu, Jinshuai & Kim, Jeong-Bon, 2019, "The relative usefulness of cash flows versus accrual earnings for CEO turnover decisions across countries: The role of investor protection," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 34, issue C, pages 91-107, DOI: 10.1016/j.intaccaudtax.2019.02.005.
• Khalifa, Maha & Zouaoui, Haykel & Ben Othman, Hakim & Hussainey, Khaled, 2019, "Exploring the nonlinear effect of conditional conservatism on the cost of equity capital: Evidence from emerging markets," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 36, issue C, pages 1-1, DOI: 10.1016/j.intaccaudtax.2019.100272.
• Kovermann, Jost & Velte, Patrick, 2019, "The impact of corporate governance on corporate tax avoidance—A literature review," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 36, issue C, pages 1-1, DOI: 10.1016/j.intaccaudtax.2019.100270.
• Belz, Thomas & von Hagen, Dominik & Steffens, Christian, 2019, "Taxes and firm size: Political cost or political power?," Journal of Accounting Literature, Elsevier, volume 42, issue C, pages 1-28, DOI: 10.1016/j.acclit.2018.12.001.
• Gao, Zhan & Li, Weijia & O’Hanlon, John, 2019, "The informativeness of U.S. banks’ statements of cash flows," Journal of Accounting Literature, Elsevier, volume 43, issue C, pages 1-18, DOI: 10.1016/j.acclit.2019.03.001.
• Alhaj-Ismail, Alaa & Adwan, Sami & Stittle, John, 2019, "Share-option based compensation expense, shareholder returns and financial crisis," Journal of Contemporary Accounting and Economics, Elsevier, volume 15, issue 1, pages 20-35, DOI: 10.1016/j.jcae.2018.11.001.
• Kusano, Masaki & Sakuma, Yoshihiro, 2019, "Effects of recognition versus disclosure of finance leases on audit fees and costs: Evidence from Japan," Journal of Contemporary Accounting and Economics, Elsevier, volume 15, issue 1, pages 53-68, DOI: 10.1016/j.jcae.2018.12.004.
• Bakarich, Kathleen M. & Hossain, Mahmud & Hossain, Mahmud & Weintrop, Joseph, 2019, "Different time, different tone: Company life cycle," Journal of Contemporary Accounting and Economics, Elsevier, volume 15, issue 1, pages 69-86, DOI: 10.1016/j.jcae.2018.12.002.
• Burke, Qing L., 2019, "Why haven’t U.S. GAAP and IFRS on insurance contracts converged? Evidence from an unsuccessful joint project," Journal of Contemporary Accounting and Economics, Elsevier, volume 15, issue 2, pages 131-144, DOI: 10.1016/j.jcae.2019.04.001.
• Yang, Yiru & Abeysekera, Indra, 2019, "Duration of equity overvaluation and managers’ choice to use aggressive underlying earnings disclosure and accrual-based earnings management: Australian evidence," Journal of Contemporary Accounting and Economics, Elsevier, volume 15, issue 2, pages 167-185, DOI: 10.1016/j.jcae.2019.04.004.
• Singh, Abhijeet & Singh, Harjinder & Sultana, Nigar & Evans, John, 2019, "Independent and joint effects of audit partner tenure and non-audit fees on audit quality," Journal of Contemporary Accounting and Economics, Elsevier, volume 15, issue 2, pages 186-205, DOI: 10.1016/j.jcae.2019.04.005.
• Liang, Jian & Dong, Zhi, 2019, "The impact of the stapled security structure on the quality of financial disclosure: Evidence from Australian Real Estate Investment Trusts and Listed Infrastructure Funds," Journal of Contemporary Accounting and Economics, Elsevier, volume 15, issue 2, pages 206-223, DOI: 10.1016/j.jcae.2019.100155.
• Perera, Luckmika & Jubb, Christine & Gopalan, Sandeep, 2019, "A comparison of voluntary and mandated climate change-related disclosure," Journal of Contemporary Accounting and Economics, Elsevier, volume 15, issue 2, pages 243-266, DOI: 10.1016/j.jcae.2019.100157.
• Chen, Vincent Y.S. & Keung, Edmund C. & Lin, I-Min, 2019, "Disclosure of fair value measurement in goodwill impairment test and audit fees," Journal of Contemporary Accounting and Economics, Elsevier, volume 15, issue 3, DOI: 10.1016/j.jcae.2019.100160.
• Bhattacharyya, Asit & Rahman, Md Lutfur, 2019, "Mandatory CSR expenditure and firm performance," Journal of Contemporary Accounting and Economics, Elsevier, volume 15, issue 3, DOI: 10.1016/j.jcae.2019.100163.
• Abedifar, Pejman & Li, Ming & Johnson, Dean & Song, Liang & Xing, Saipeng, 2019, "Accounting regulations, enforcement, and stock price crash risk: Global evidence in the banking industry," Journal of Contemporary Accounting and Economics, Elsevier, volume 15, issue 3, DOI: 10.1016/j.jcae.2019.100164.
• da Silva, Paulo Pereira, 2019, "Corporate governance, earnings quality and idiosyncratic crash risk during the 2007–2008 financial crisis," Journal of Multinational Financial Management, Elsevier, volume 51, issue C, pages 61-79, DOI: 10.1016/j.mulfin.2019.07.002.
• Chauhan, Yogesh & Kumar, Surya Bhushan, 2019, "The value relevance of nonfinancial disclosure: Evidence from foreign equity investment," Journal of Multinational Financial Management, Elsevier, volume 52, issue , DOI: 10.1016/j.mulfin.2019.100595.
• Wu, Xuan & Tian, Gaoliang & Li, Yueting & Zhou, Qing, 2019, "On the pricing of the persistence of earnings components in China," Pacific-Basin Finance Journal, Elsevier, volume 53, issue C, pages 112-132, DOI: 10.1016/j.pacfin.2018.10.017.
• Jacoby, Gady & Lee, Gemma & Paseka, Alexander & Wang, Yan, 2019, "Asset pricing with an imprecise information set," Pacific-Basin Finance Journal, Elsevier, volume 53, issue C, pages 82-93, DOI: 10.1016/j.pacfin.2018.10.001.
• Hu, Yi & Wang, Changyun & Xiao, Gang & Zeng, Jianyu, 2019, "The value of political connections in opaque firms: Evidence from China's file 18," Pacific-Basin Finance Journal, Elsevier, volume 55, issue C, pages 329-351, DOI: 10.1016/j.pacfin.2019.05.001.
• Chen, Yanyan & Tian, Gary Gang & Yao, Daifei Troy, 2019, "Does regulating executive compensation impact insider trading?," Pacific-Basin Finance Journal, Elsevier, volume 56, issue C, pages 1-20, DOI: 10.1016/j.pacfin.2019.05.004.
• Cai, Guilong & Xu, Yue & Yu, Degan & Zhang, Junsheng & Zheng, Guojiang, 2019, "Strengthened board monitoring from parent company and stock price crash risk of subsidiary firms," Pacific-Basin Finance Journal, Elsevier, volume 56, issue C, pages 352-368, DOI: 10.1016/j.pacfin.2019.06.009.
• Huang, Alan Guoming & Sun, Kevin Jialin, 2019, "Equity financing restrictions and the asset growth effect: International vs. Asian evidence," Pacific-Basin Finance Journal, Elsevier, volume 57, issue C, DOI: 10.1016/j.pacfin.2018.08.007.
• Chung, Heesun & Choi, Sunhwa & Jung, Woon-Oh, 2019, "Controlling shareholders' tax incentives and related party transactions," Pacific-Basin Finance Journal, Elsevier, volume 57, issue C, DOI: 10.1016/j.pacfin.2019.101181.
• Dhole, Sandip & Mishra, Sagarika & Pal, Ananda Mohan, 2019, "Efficient working capital management, financial constraints and firm value: A text-based analysis," Pacific-Basin Finance Journal, Elsevier, volume 58, issue C, DOI: 10.1016/j.pacfin.2019.101212.
• Ramli, Nur Ainna & Latan, Hengky & Solovida, Grace T., 2019, "Determinants of capital structure and firm financial performance—A PLS-SEM approach: Evidence from Malaysia and Indonesia," The Quarterly Review of Economics and Finance, Elsevier, volume 71, issue C, pages 148-160, DOI: 10.1016/j.qref.2018.07.001.
• Al-Hadi, Ahmed & Al-Yahyaee, Khamis Hamed & Hussain, Syed Mujahid & Taylor, Grantley, 2019, "Market risk disclosures and corporate governance structure: Evidence from GCC financial firms," The Quarterly Review of Economics and Finance, Elsevier, volume 73, issue C, pages 136-150, DOI: 10.1016/j.qref.2017.11.008.
• Chauhan, Yogesh & Kumar, Surya B., 2019, "Does accounting comparability alleviate the informational disadvantage of foreign investors?11We thank the editor, Professor Carl R. Chen, and two reviewers for their comments that greatly improved the manuscript," International Review of Economics & Finance, Elsevier, volume 60, issue C, pages 114-129, DOI: 10.1016/j.iref.2018.12.018.
• Aristei, David & Gallo, Manuela, 2019, "Loan loss provisioning by Italian banks: Managerial discretion, relationship banking, functional distance and bank risk," International Review of Economics & Finance, Elsevier, volume 60, issue C, pages 238-256, DOI: 10.1016/j.iref.2018.10.022.
• Bhuiyan, Md Borhan Uddin & Hooks, Jill, 2019, "Cash holding and over-investment behavior in firms with problem directors," International Review of Economics & Finance, Elsevier, volume 61, issue C, pages 35-51, DOI: 10.1016/j.iref.2019.01.005.
• Zhao, Yujie & Zhou, Donghua & Zhao, Kangsheng & Zhou, Ping, 2019, "Is the squeaky wheel getting the grease? Earnings management and government subsidies," International Review of Economics & Finance, Elsevier, volume 63, issue C, pages 297-312, DOI: 10.1016/j.iref.2019.03.012.
• Omar, Ayishat & Tang, Alex P., 2019, "Earnings management and convertible preferred stock calls," International Review of Economics & Finance, Elsevier, volume 63, issue C, pages 423-433, DOI: 10.1016/j.iref.2019.05.005.
• Orhun, Eda, 2019, "Voluntary disclosure and market competition: Theory and evidence from the U.S. services sector," Research in International Business and Finance, Elsevier, volume 47, issue C, pages 354-370, DOI: 10.1016/j.ribaf.2018.08.009.
• Othieno, Ferdinand & Biekpe, Nicholas, 2019, "Estimating the conditional equity risk premium in African frontier markets," Research in International Business and Finance, Elsevier, volume 47, issue C, pages 538-551, DOI: 10.1016/j.ribaf.2018.09.015.
• Pavlopoulos, Athanasios & Magnis, Chris & Iatridis, George Emmanuel, 2019, "Integrated reporting: An accounting disclosure tool for high quality financial reporting," Research in International Business and Finance, Elsevier, volume 49, issue C, pages 13-40, DOI: 10.1016/j.ribaf.2019.02.007.
• Ozili, Peterson K., 2019, "Bank income smoothing, institutions and corruption," Research in International Business and Finance, Elsevier, volume 49, issue C, pages 82-99, DOI: 10.1016/j.ribaf.2019.02.009.
• Campa, Domenico, 2019, "Earnings management strategies during financial difficulties: A comparison between listed and unlisted French companies," Research in International Business and Finance, Elsevier, volume 50, issue C, pages 457-471, DOI: 10.1016/j.ribaf.2019.07.001.