Research classified by Journal of Economic Literature (JEL) codes

---

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

2019

• 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 th," 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.
• Cascino, Stefano & Correia, Maria & Tamayo, Ane, 2019, "Does consumer protection enhance disclosure credibility in reward crowdfunding?," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 102103, Dec.
• Beaver, William H & Cascino, Stefano & Correia, Maria & McNichols, Maureen F., 2019, "Group affiliation and default prediction," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 88139, Aug.
• Jun Hao & Minghe Sun & Jennifer Yin, 2019, "Convergence to IFRS, accounting quality, and the role of regional institutions: evidence from China," Asian Review of Accounting, Emerald Group Publishing Limited, volume 27, issue 1, pages 29-48, February, DOI: 10.1108/ARA-01-2017-0008.
• Sandhya Bhatia & Sangita Choudhary & Amish Dugar & Smita Mazumdar, 2019, "Stock pledging and earnings management: an empirical analysis," Asian Review of Accounting, Emerald Group Publishing Limited, volume 27, issue 3, pages 350-372, October, DOI: 10.1108/ARA-03-2018-0074.
• Xingqiang Du & Quan Zeng, 2019, "Bringing religion back in," Asian Review of Accounting, Emerald Group Publishing Limited, volume 27, issue 4, pages 508-545, November, DOI: 10.1108/ARA-04-2018-0097.
• Yuan George Shan, 2019, "Managerial ownership, board independence and firm performance," Accounting Research Journal, Emerald Group Publishing Limited, volume 32, issue 2, pages 203-220, July, DOI: 10.1108/ARJ-09-2017-0149.
• Miao Luo & Tao Chen & Jun Cai, 2018, "Stock return predictability when growth and accrual measures are negatively correlated," China Finance Review International, Emerald Group Publishing Limited, volume 9, issue 3, pages 401-422, December, DOI: 10.1108/CFRI-04-2018-0032.
• Guojin Gong & Yue Li & Ling Zhou, 2019, "Do management earnings forecasts fully reflect information in past earnings changes?," International Journal of Accounting & Information Management, Emerald Group Publishing Limited, volume 27, issue 3, pages 373-406, August, DOI: 10.1108/IJAIM-11-2017-0144.
• Hui Li & Darren Henry & Xiaohui Wu, 2020, "The effects of accounting conservatism on executive compensation," International Journal of Managerial Finance, Emerald Group Publishing Limited, volume 16, issue 3, pages 393-411, January, DOI: 10.1108/IJMF-07-2019-0262.
• Segundo Camino-Mogro & Natalia Bermúdez-Barrezueta, 2019, "Determinants of profitability of life and non-life insurance companies: evidence from Ecuador," International Journal of Emerging Markets, Emerald Group Publishing Limited, volume 14, issue 5, pages 831-872, August, DOI: 10.1108/IJOEM-07-2018-0371.
• Hümeyra Adıgüzel & Marios Floros, 2019, "Capacity utilization analysis through time-driven ABC in a small-sized manufacturing company," International Journal of Productivity and Performance Management, Emerald Group Publishing Limited, volume 69, issue 1, pages 192-216, September, DOI: 10.1108/IJPPM-11-2018-0397.
• Linda Hughen & Mahfuja Malik & Eunsup Daniel Shim, 2019, "The impact of Sarbanes–Oxley and Dodd–Frank on executive compensation," Journal of Applied Accounting Research, Emerald Group Publishing Limited, volume 20, issue 3, pages 243-266, June, DOI: 10.1108/JAAR-01-2018-0015.
• Peterson K. Ozili & Erick Outa, 2019, "Bank earnings management using commission and fee income," Journal of Applied Accounting Research, Emerald Group Publishing Limited, volume 20, issue 2, pages 172-189, April, DOI: 10.1108/JAAR-02-2018-0030.
• Charles A. Barragato, 2019, "The impact of accounting regulation on non-profit revenue recognition," Journal of Applied Accounting Research, Emerald Group Publishing Limited, volume 20, issue 2, pages 190-206, May, DOI: 10.1108/JAAR-03-2017-0041.
• Youssef Riahi & Yacine Hammami, 2019, "Accounting information and financial institutions’ credit spreads: the case of Tunisia," Journal of Applied Accounting Research, Emerald Group Publishing Limited, volume 20, issue 1, pages 2-21, May, DOI: 10.1108/JAAR-06-2017-0065.
• Ivana Raonic & Ali Sahin, 2019, "Do analysts understand accruals’ persistence? Evidence revisited," Journal of Applied Accounting Research, Emerald Group Publishing Limited, volume 21, issue 1, pages 38-59, December, DOI: 10.1108/JAAR-07-2018-0103.
• Abobaker Mohmed & Antoinette Flynn & Colette Grey, 2019, "The link between CSR and earnings quality: evidence from Egypt," Journal of Accounting in Emerging Economies, Emerald Group Publishing Limited, volume 10, issue 1, pages 1-20, December, DOI: 10.1108/JAEE-10-2018-0109.
• Peter G. Rötzel & Alexander Stehle & Burkhard Pedell & Katrin Hummel, 2019, "Integrating environmental management control systems to translate environmental strategy into managerial performance," Journal of Accounting & Organizational Change, Emerald Group Publishing Limited, volume 15, issue 4, pages 626-653, November, DOI: 10.1108/JAOC-08-2018-0082.
• Moo Sung Kim & Jagadish Dandu & Perihan Iren, 2019, "The effect of SOX on audit quality," Journal of Financial Crime, Emerald Group Publishing Limited, volume 26, issue 3, pages 897-909, July, DOI: 10.1108/JFC-08-2018-0088.
• Erkki Kalervo Laitinen, 2020, "Matching of expenses in financial reporting: a matching function approach," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, volume 18, issue 1, pages 19-50, January, DOI: 10.1108/JFRA-01-2019-0009.
• Peterson K. Ozili, 2019, "Impact of IAS 39 reclassification on income smoothing by European banks," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, volume 17, issue 3, pages 537-553, September, DOI: 10.1108/JFRA-08-2018-0068.
• Bijan Bidabad & Mahmoud Allahyarifard & Mahshid Sherafati, 2019, "Rastin partnership accounting part I: general procedure," Journal of Islamic Accounting and Business Research, Emerald Group Publishing Limited, volume 10, issue 4, pages 490-511, July, DOI: 10.1108/JIABR-04-2016-0049.
• Zabihollah Rezaee & Jim Wang, 2018, "Relevance of big data to forensic accounting practice and education," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 34, issue 3, pages 268-288, October, DOI: 10.1108/MAJ-08-2017-1633.
• Nathan Robert Berglund & John Daniel Eshleman, 2019, "Client and audit partner ethnicity and auditor-client alignment," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 34, issue 7, pages 835-862, June, DOI: 10.1108/MAJ-10-2018-2036.
• Murat Ocak & Gökberk Can, 2019, "Do government-experienced auditors reduce audit quality?," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 34, issue 6, pages 722-748, May, DOI: 10.1108/MAJ-12-2017-1756.
• Ana Isabel Lopes & Mariana Lopes, 2019, "Effects of adopting IFRS 10 and IFRS 11 on consolidated financial statements," Meditari Accountancy Research, Emerald Group Publishing Limited, volume 27, issue 1, pages 91-124, January, DOI: 10.1108/MEDAR-12-2017-0253.
• Fadhil Rahmat Novialdi & Ratna Wardhani, 2019, "Cross-border acquisition and financial leverage: the empirical evidence from acquisition in Asia," Meditari Accountancy Research, Emerald Group Publishing Limited, volume 28, issue 1, pages 206-228, November, DOI: 10.1108/MEDAR-12-2018-0413.
• Luminita Enache & Jae Bum Kim, 2019, "Managers’ stock-based compensation and disclosures of high proprietary cost information," Pacific Accounting Review, Emerald Group Publishing Limited, volume 32, issue 1, pages 96-124, December, DOI: 10.1108/PAR-10-2018-0078.
• Nizar Mohammad Alsharari, 2019, "A comparative analysis of taxation and revenue trends in the Middle East and North Africa (MENA) region," Pacific Accounting Review, Emerald Group Publishing Limited, volume 31, issue 4, pages 646-671, November, DOI: 10.1108/PAR-12-2018-0114.
• Guannan Wang & Moshe Hagigi, 2019, "The effect of the need for subsequent seasoned equity offerings on earnings management motivation," Review of Accounting and Finance, Emerald Group Publishing Limited, volume 18, issue 1, pages 25-52, March, DOI: 10.1108/RAF-01-2018-0019.
• Marianna Succurro & Giuseppe Arcuri & Giuseppina Damiana Costanzo, 2019, "A combined approach based on robust PCA to improve bankruptcy forecasting," Review of Accounting and Finance, Emerald Group Publishing Limited, volume 18, issue 2, pages 296-320, May, DOI: 10.1108/RAF-04-2018-0077.
• Joonho Lee & Sung Gon Chung, 2019, "Analysts’ reactions to firms’ real activities management," Review of Accounting and Finance, Emerald Group Publishing Limited, volume 18, issue 4, pages 589-612, July, DOI: 10.1108/RAF-05-2017-0105.
• Qunfeng Liao & Bo Ouyang, 2019, "Shareholder litigation risk and real earnings management: a causal inference," Review of Accounting and Finance, Emerald Group Publishing Limited, volume 18, issue 4, pages 557-588, October, DOI: 10.1108/RAF-06-2018-0122.
• Stephen P. Ferris & Min-Yu (Stella) Liao, 2019, "Busy boards and corporate earnings management: an international analysis," Review of Accounting and Finance, Emerald Group Publishing Limited, volume 18, issue 4, pages 533-556, October, DOI: 10.1108/RAF-07-2017-0144.
• Javeria Farooqi & Surendranath Jory & Thanh Ngo, 2019, "Active fund managers and earnings management at portfolio companies," Review of Accounting and Finance, Emerald Group Publishing Limited, volume 19, issue 1, pages 48-82, June, DOI: 10.1108/RAF-11-2017-0209.
• Vadim S. Balashov & Zhanel B. DeVides, 2019, "Can analysts predict breaks in earnings strings?," Review of Accounting and Finance, Emerald Group Publishing Limited, volume 18, issue 4, pages 613-634, October, DOI: 10.1108/RAF-11-2018-0236.
• Probal Dutta, 2019, "Determinants of voluntary sustainability assurance: the importance of corporate environmental performance," Social Responsibility Journal, Emerald Group Publishing Limited, volume 16, issue 8, pages 1403-1414, December, DOI: 10.1108/SRJ-06-2019-0213.
• van Rinsum, M., 2019, "Utilizing Incentives and Accountability: In Control in Control?," ERIM Inaugural Address Series Research in Management, Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus University Rotterdam., number EIA 2019-078-F&A, Sep.
• Joy Lynn R. Legaspi, 2019, "Practical Implications of Management Accounting Information: A Personal Journey," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), volume 0, issue 4, pages 136-148.
• Belousov A.I. & Kuznetsova E.V. & Mihajlova G.V. & Uzdenova F.M., 2019, "Transformation of Value and Income Indicators and Their Accounting and Analytical Support," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), volume 0, issue Special 1, pages 294-301.
• E.A. Sharovatova & I.A. Omelchenko & E.P. Scherbakova & T.R. Martirosyan & E.Yu. Demyanenko, 2019, "The Role of Accounting for the Innovation-oriented Organizations in Digital Economy," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), volume 0, issue Special 2, pages 379-392.
• Nikolaos Eriotis & Theodoros Kounadeas & Dimitrios Vasiliou, 2019, "From IAS 39 To IFRS 9: Literature Review of Studies on the Implementation of IFRS in the European Banking Sector," International Journal of Finance, Insurance and Risk Management, International Journal of Finance, Insurance and Risk Management, volume 9, issue 3-4, pages 29-51.
• N. Eriotis & T. Kounadeas & K. Liapis & E. Poutos, 2019, "The Impact of IFRS Adoption by Greek Listed Companies on the Earnings Quality: An Empirical Investigation," International Journal of Finance, Insurance and Risk Management, International Journal of Finance, Insurance and Risk Management, volume 9, issue 3-4, pages 90-100.
• Mihály Bariska & Zoltán Pásztory & László Koloszár, 2019, "The Efficiency Based Costing Method – Using a Sawmill as Example," European Research Studies Journal, European Research Studies Journal, volume 0, issue 2, pages 229-243.
• Lyudmila V. Popova & Irina A. Maslova & Irina A. Korostelkina & Elena G. Dedkova & Boris G. Maslov & Svetlana L. Lozhkina, 2019, "Value Formation of Innovative Product: A Way to Commercialization," European Research Studies Journal, European Research Studies Journal, volume 0, issue 2, pages 244-253.
• Sonny Indrajaya, 2019, "Culinary Tourism Analysis at Restaurants with Tourism Satisfaction Mediation," European Research Studies Journal, European Research Studies Journal, volume 0, issue 3, pages 312-321.
• Sri Widyastuti & Muhammad Said & Safitri Siswono & Dian Andi Firmansyah, 2019, "Customer Trust through Green Corporate Image, Green Marketing Staretgy and Social Responsibility: A Case Study," European Research Studies Journal, European Research Studies Journal, volume 0, issue 3, pages 343-359.
• Samidi & Ina Primiana & Martha Fani Cahyandito & Erie Febrian, 2019, "Effect of Business Unit Performance on Company Value," European Research Studies Journal, European Research Studies Journal, volume 0, issue 3, pages 51-58.
• Novi Swandari Budiarso, 2019, "Agent, Steward, and Dividend Policy," European Research Studies Journal, European Research Studies Journal, volume 0, issue 3, pages 83-94.
• Anna Maria Biscotti & Eugenio D?Amico & Sabato Vinci, 2019, "The effectiveness of intellectual capital disclosure in market assessments of corporate value creation," FINANCIAL REPORTING, FrancoAngeli Editore, volume 2019, issue 1, pages 5-35.
• Saverio Bozzolan & Giovanna Michelon & Marco Mattei & Andrea Giornetti, 2019, "Signing the letter to shareholders: Does the Signatory?s role relate to impression management?," FINANCIAL REPORTING, FrancoAngeli Editore, volume 2019, issue 1, pages 37-82.
• Lorenzo Simoni & Laura Bini & Francesco Giunta, 2019, "The effects of business model regulation on the value relevance of traditional performance measures. Some evidence from UK companies," FINANCIAL REPORTING, FrancoAngeli Editore, volume 2019, issue 1, pages 83-111.
• Valter Cantino & Alain Devalle & Simona Fiandrino & Donatella Busso, 2019, "The level of compliance with the Italian Legislative Decree No. 254/2016 and its determinants: Insights from Italy," FINANCIAL REPORTING, FrancoAngeli Editore, volume 2019, issue 1, pages 113-143.
• Niccol? Comerio & Patrizia Tettamanzi, 2019, "Systematic literature network analysis in accounting: A first application on integrated reporting research," FINANCIAL REPORTING, FrancoAngeli Editore, volume 2019, issue 2, pages 73-95.
• Karel Janda, 2019, "Earnings Stability and Peer Company Selection for Multiple Based Indirect Valuation," Czech Journal of Economics and Finance (Finance a uver), Charles University Prague, Faculty of Social Sciences, volume 69, issue 1, pages 37-75, February.
• Bert Loudis & Ben Ranish, 2019, "CECL and the Credit Cycle," Finance and Economics Discussion Series, Board of Governors of the Federal Reserve System (U.S.), number 2019-061, Aug, DOI: 10.17016/FEDS.2019.061.
• Jose J. Canals-Cerda, 2019, "From Incurred Loss to Current Expected Credit Loss (CECL): Forensic Analysis of the Allowance for Loan Losses in nconditionally Cancelable Credit Card Portfolios," Working Papers, Federal Reserve Bank of Philadelphia, number 19-8, Jan, DOI: 10.21799/frbp.wp.2019.08.
• Dmitry B. Krylov, 2019, "The Use of Paradigm Concepts in Russian Accounting Science," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 1, pages 101-109, February, DOI: 10.31107/2075-1990-2019-1-101-109.
• Igor E. Mizikovsky, 2019, "Formation of the Planned Calculation of the Production Cost at Manufacturing Enterprises," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 2, pages 122-130, April, DOI: 10.31107/2075-1990-2019-2-122-130.
• Tatyana G. Arbatskaya, 2019, "Problems in Accounting of Bad Debts Reserve of Public Sector Organizations," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 3, pages 91-105, June, DOI: 10.31107/2075-1990-2019-3-91-105.
• Victoria V. Priobrazhenskaya, 2019, "The Impact of Digital Economy on Accounting Competencies Development," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 5, pages 50-63, October, DOI: 10.31107/2075-1990-2019-5-50-63.
• Andreea Claudia Crucean, 2019, "Transparenţa informaţiilor publicate de băncile comerciale din România privind guvernanţa corporativă şi implicaţiile asupra auditului financiar," Journal of Financial Studies, Institute of Financial Studies, volume 6, issue 4, pages 31-49, June.
• Dilek Kayakıran & Saime Doğan, 2019, "Bibliometric Analysis Of The Articles Published In The Journal Of Fi̇nance Letters," Ekonomi Maliye Isletme Dergisi, Adil AKINCI, volume 2, issue 2, pages 92-102, December.
• Puji Sucia Sukmaningrum, 2019, "The Determinants of Islamic Social Reporting Disclosure in Indonesia," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr168, Mar.
• Friska Firnanti, 2019, "The Influence of Dividend Policy and Income Tax on Income Smoothing," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr169, Mar.
• Husaini, 2019, "The Substitution Role of Audit Committee Effectiveness and Audit Quality in Explaining Audit Report Lag," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr171, Mar.
• Friska Firnanti, 2019, "Company Characteristics, Corporate Governance, Audit Quality Impact on Earnings Management," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr173, Jul.
• Noorina Hartati, 2019, "The Effect of Motivation on the Interest of Accounting Students to Follow Accounting Professional Education," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr178, Nov.
• Saribulan Tambunan, 2019, "The Effectiveness of Accounting Information System towards Financial Statement Quality with the Organizational Commitment as the Moderating Variable," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr179, Dec.
• Agustin Palupi, 2019, "The Relationship among Media Exposure, Taxes Aggressiveness, and Corporate Governance on CSR Disclosure," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr180, Dec.
• Raisya Zenita, 2019, "Fraudulent Financial Reporting: A Fraud Pentagon Analysis," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr181, Dec.
• Silvy Christina, 2019, "Do Financial Ratios and Financial Characteristics Affect Corporate Social Responsibility Disclosure?," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr182, Dec.
• Kwee Kim Peong, 2019, "Determinants of Personal Financial Literacy among Young Adults in Malaysian Accounting Firms," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number gjbssr524, Feb.
• Hanif Hanif, 2019, "The Construction of Entrepreneurial Accounting: Evidence from Indonesia," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number gjbssr535, Jun.
• Yulius Kurnia Susanto, 2019, "Firm Value, Firm Size and Income Smoothing," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number jfbr151, Mar.
• Giuseppe Arcuri & Marianna Succurro & Giuseppina Damiana Costanzo, 2019, "A combined approach based on Robust PCA to improve bankruptcy forecasting," Post-Print, HAL, number hal-01975082, DOI: 10.1108/RAF-04-2018-0077.
• Julie Chassagne, 2019, "Responsabilité Sociétale des Entreprises et gestion du résultat : une étude européenne," Post-Print, HAL, number hal-02372330, Jul.
• Jeanne Amar & Samira Demaria & Sandra Rigot, 2019, "What motivates CAC 40 companies to disclose information on climate-related financial risks?," Post-Print, HAL, number halshs-02407125, Jun.