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

2025

• Ran An & Feng Tian & Yinglei Zhang, 2025, "Individualistic CEOs and financial misstatements," Review of Quantitative Finance and Accounting, Springer, volume 65, issue 3, pages 929-971, October, DOI: 10.1007/s11156-024-01364-3.
• Thomas A. Gilliam & Frank Heflin & Jeffrey S. Paterson, 2025, "Revenue management through order backlog manipulations," Review of Quantitative Finance and Accounting, Springer, volume 65, issue 3, pages 1067-1096, October, DOI: 10.1007/s11156-024-01369-y.
• Aiyang Yin & Liang Han & Yun Shen, 2025, "Unravelling the enigma: managerial bad news hoarding and financial analyst forecasts," Review of Quantitative Finance and Accounting, Springer, volume 65, issue 3, pages 1097-1134, October, DOI: 10.1007/s11156-024-01370-5.
• Renzo Cordina & Stavros Kourtzidis & David M. Power & Nickolaos G. Tzeremes, 2025, "An analysis of country-by-country data for EU banks: an investigation of bank performance and risk," Review of Quantitative Finance and Accounting, Springer, volume 65, issue 4, pages 1405-1431, November, DOI: 10.1007/s11156-024-01382-1.
• Thomas Bassetti & Lorenzo Dal Maso & Valentina Pieroni, 2025, "Firms’ borrowing costs and neighbors’ flood risk," Small Business Economics, Springer, volume 64, issue 3, pages 917-933, March, DOI: 10.1007/s11187-024-00932-0.
• Kelvin Mugambi Kinyua & Frederick Kibon Changwony & Kevin Campbell, 2025, "Government procurement contracts, external audit certification, and financing of small- and medium-sized enterprises," Small Business Economics, Springer, volume 64, issue 3, pages 1163-1231, March, DOI: 10.1007/s11187-024-00940-0.
• Eiko Arata & Toru Hokari, 2025, "Axioms of depreciation methods," Keio-IES Discussion Paper Series, Institute for Economics Studies, Keio University, number 2025-002, Jan.
• Pham Duc Cuong & Duong Thi Chi, 2025, "Substitution between Accrual and Real Earnings Management: Impact of Firm Characteristics, Audit Quality, and Institutions," European Journal of Business Science and Technology, Mendel University in Brno, Faculty of Business and Economics, volume 11, issue 1, pages 67-84, DOI: 10.11118/ejobsat.2025.006.
• Itzhak Ben-David & Alex Chinco, 2025, "Capital Budgeting For EPS Maximizers," NBER Working Papers, National Bureau of Economic Research, Inc, number 34061, Jul.
• Nina Boyarchenko & Kinda Cheryl Hachem & Anya V. Kleymenova, 2025, "The Theory of Financial Stability Meets Reality: A Unifying Framework for Bank Regulation and Accounting Discretion," NBER Working Papers, National Bureau of Economic Research, Inc, number 34241, Sep.
• John M. Barrios & Jessie Jianwen Guo & Yanping Zhu, 2025, "Fraud at a Distance? How Remote Work Shapes Financial Misconduct," NBER Working Papers, National Bureau of Economic Research, Inc, number 34417, Oct.
• John M. Barrios & Brian C. Fujiy & Petro Lisowsky & Michael Minnis, 2025, "Measurement Matters: Financial Reporting and Productivity," NBER Working Papers, National Bureau of Economic Research, Inc, number 34536, Dec.
• Inna Abramova & John M. Barrios, 2025, "Financializing the Professions: The Rise of Private Equity in Accounting," NBER Working Papers, National Bureau of Economic Research, Inc, number 34575, Dec.
• Philip Olawale Odewole & Rebecca Oluwakemi Adesanya & Florence Modeupe Fapohunda, 2025, "Esg Considerations And Capital Structure Of Listed Deposit Money Banks In Nigeria," Economics and Management, Faculty of Economics, SOUTH-WEST UNIVERSITY "NEOFIT RILSKI", BLAGOEVGRAD, volume 22, issue 2, pages 12-31, DOI: 10.37708/em.swu.v22i2.2.
• Constantinos Challoumis, 2025, "The Impact Factor of Tangibles and Intangibles of Controlled Transactions on Economic Performance," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 64-76, March.
• Andzelika Drozd, 2025, "The Role Of Sustainability Reporting In The Disclosure Of Non-Financial Esg Information: A Case Study Of A Construction Company," OLSZTYN ECONOMIC JOURNAL, University of Warmia and Mazury in Olsztyn, Faculty of Economic Sciences, volume 20, issue 2, pages 253-264, December, DOI: https://doi.org/10.31648/oej.12169.
• Kinga-Erzsébet FÜLÖP & Árpád-Zoltán FÜLÖP, 2025, "Liquidation Of Companies: Accounting, Legal And Fiscal Implications In The Current Context," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 34, issue 1, pages 132-140, July.
• Oana-Letitia CATUTOIU & Mariana MAN, 2025, "THE IMPORTANCE OF INDEBTEDNESS AND PROFITABILITY INDICATORS IN ASSESSING THE PERFORMANCE OF SMEs," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 34, issue 1, pages 278-287, July.
• Dana-Florina PERȚE & Luminița RUS & Dana Simona GHERAI & Mărioara BELENEȘI, 2025, "Reflections About The Echo Of The Employees In The Economic Entity’S Sound," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 34, issue 1, pages 298-308, July.
• Réka Melinda TÖRÖK & Andreea IURAȘ & Victoria BOGDAN, 2025, "Level Up! The Ai Accounting Competency Matrix. A Proposal For Developing The Skills Of Modern Accounting Professionals," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 34, issue 1, pages 322-337, July.
• Anamaria-Georgeta BARBU, 2025, "The Hidden Risks Of Generative Artificial Intelligence In Accounting And Auditing: A Bibliometric Perspective," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 34, issue 2, pages 336-346, December.
• Diana Elisabeta MATICA & Florina Andreea STURZ, 2025, "Impression Management In Sportswear Brands’ Esg Reporting: A Comparative Analysis," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 34, issue 2, pages 373-382, December.
• Ștefan CARABULĂ, 2025, "Digital Automation And Professional Role Transformation In Contemporary Accounting Practice," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 34, issue 2, pages 383-394, December.
• Anca-Giorgiana (BURTIC) BURESCU, 2025, "A Bibliometric Analysis On The Terms Of Global Performance," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 34, issue 2, pages 513-524, December.
• Thomas J Chemmanur & Di Tang & Chaopeng Wu, 2025, "Lonely leadership: the influence of single-child CEOs on corporate innovation and culture," Review of Finance, European Finance Association, volume 29, issue 3, pages 923-961.
• Hamid Boustanifar & Young Dae Kang, 2025, "The Brand Premium," The Review of Financial Studies, Society for Financial Studies, volume 38, issue 1, pages 294-336.
• Danial Hemmings & Aziz Jaafar, 2025, "Jumpstart our SPAC IPOs? Unintended consequences of the JOBS Act," Journal of Asset Management, Palgrave Macmillan, volume 26, issue 3, pages 333-343, May, DOI: 10.1057/s41260-025-00399-y.
• Maria Fátima Ribeiro Borges & Graça Maria do Carmo Azevedo & Jonas Oliveira, 2025, "Literature review on gender diversity in top management teams of companies and its relationship with firm performance and audit quality," International Journal of Disclosure and Governance, Palgrave Macmillan, volume 22, issue 1, pages 177-201, March, DOI: 10.1057/s41310-024-00248-1.
• Zanócz, Anett, 2025, "Non-financial reporting and assurance trends in selected Central European countries," Public Finance Quarterly, Corvinus University of Budapest, volume 71, issue 3, pages 94-115, DOI: https://doi.org/10.35551/PFQ_2025_3.
• Ema Speranta Masca & Larissa Margareta Bătrancea, 2025, "Accounting Conservatism and Political Conservatism in Post-Communist and Western Countries," Acta Marisiensis. Series Oeconomica, "George Emil Palade" University of Medicine, Pharmacy, Sciences and Technology of Târgu-Mureș, România - Faculty of Economics and Law, volume 1, pages 117-126, December.
• Gazilas, Emmanouil Taxiarchis & Belesis, Nicholas & Kampouris, Christos, 2025, "The Big Four Premium: Are Audit Fees a Matter of Size, Reputation, or Complexity?," MPRA Paper, University Library of Munich, Germany, number 123383, Jan.
• Malki, Elli, 2025, "Developing a financial strategy for nonprofits," MPRA Paper, University Library of Munich, Germany, number 123991, Feb.
• Shvekens, Martins, 2025, "Revealing Financial Success: A Comprehensive Decade-long Financial Accounting Analysis of Hellenic Telecommunications Organisation S.A (OTE) - A Leading Force in Greece's Stock Exchange," MPRA Paper, University Library of Munich, Germany, number 124256, Mar.
• Covar, Eliska, 2025, "Resilience and Rebound: A Financial Analysis of Czech's Big Four Accounting Firms Post-COVID-19 Recovery," MPRA Paper, University Library of Munich, Germany, number 124351, Apr.
• Covar, Eliska, 2025, "Strategic financial insights : assessing the pandemic impact on greece's top aviation companies," MPRA Paper, University Library of Munich, Germany, number 124371, Apr.
• Ferreira, Bianca & Ndiaye, Fatima & Silva, Costa, 2025, "The Application of Financial Ratios and Panel Data Analysis in Assessing Firm Performance and Socio-Economic Dynamics," MPRA Paper, University Library of Munich, Germany, number 124723, May.
• Thị Mai, Nguyễn & Wijaya, Putri & 陽翔, 田中 & Volkov, Dmitry, 2025, "Cross-Sector Performance Benchmarking: The Evolving Role of Financial Ratio Analysis Across Industries," MPRA Paper, University Library of Munich, Germany, number 125290, Jul.
• Ogbuigwe, Micheal & Aluya, Samson & John, Edidiong, 2025, "Effect of cash conversion cycle on financial performance of listed consumer goods firms in Nigeria," MPRA Paper, University Library of Munich, Germany, number 126477, Jan.
• Phiri Kampanje, Brian, 2025, "Jurisdiction’s approval confusion on the adoption of IFRS S1 and S2 by Malawi’s listed companies," MPRA Paper, University Library of Munich, Germany, number 126553, Aug.
• Atanasov, Atanas, 2025, "Integrating sustainability information through value chain disclosures: insights from the wood-based industries," MPRA Paper, University Library of Munich, Germany, number 126626, Aug.
• Filipova, Fanya & Atanasov, Atanas & Marinova, Rumyana & Zapryanoava, Teodora, 2025, "Information from the cash flow statements and sustainable bank lending: insights from the wood-based sector in Bulgaria," MPRA Paper, University Library of Munich, Germany, number 126628.
• Hana Bohušová & Patrik Svoboda & Veronika Linhartová & Renata Skýpalová, 2025, "Impact of Non-Financial Reporting Directive in Energy Industry: Case of Czech Republic," Central European Business Review, Prague University of Economics and Business, volume 2025, issue 1, pages 1-18, DOI: 10.18267/j.cebr.378.
• Goranka Knezević & Vladimir Ristanović & Vladan Pavlović, 2025, "Predictive Ability of Accounting Standard IAS 12 in Agriculture," Central European Business Review, Prague University of Economics and Business, volume 2025, issue 2, pages 75-92, DOI: 10.18267/j.cebr.385.
• David Šimek, 2025, "The determinants of voluntary disclosure in IPO prospectuses: a systematic literature review," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2025, issue 1, pages 66-118, DOI: 10.18267/j.cfuc.610.
• Anita Tenzer, 2025, "IFRS 15 Implementation and Impact: Systematic Literature Review," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2025, issue 2, pages 19-51, DOI: 10.18267/j.cfuc.616.
• Umi Hasanatun & Melisa Bella Saragi & Wenny Tailisha & Delysia Angelyn & Helman & Mella Yunita, 2025, "The influence of debt to asset ratio, total asset turnover, and net profit margin on return on assets in the Banking Subsector listed on the Indonesia Stock Exchange (2019-2022)," Journal of Economics and Business Letters, Privietlab Research Center, volume 5, issue 1, pages 12-27, February, DOI: 10.55942/jebl.v5i1.388.
• İlknur ERGÜN, 2025, "The Impact of Inflation Adjustment on The Financial Performance of Companies: A Study of The Retail and Wholesale Sectors," Business and Economics Research Journal, Bursa Uludag University, Faculty of Economics and Administrative Sciences, volume 16, issue 3, pages 281-294, July, DOI: 10.20409/berj.2025.468.
• Hakkı KIYMIK, 2025, "Comparative Analysis of Financial Performance of the Accommodation and Food Services Sector within the Framework of TFRS and BOBI FRS," Business and Economics Research Journal, Bursa Uludag University, Faculty of Economics and Administrative Sciences, volume 16, issue 3, pages 295-313, July, DOI: 10.20409/berj.2025.469.
• İrem Özcan, 2025, "Integrated Reporting Quality: A Comparative Analysis of Private Sector Companies with TOPSIS," Business and Economics Research Journal, Bursa Uludag University, Faculty of Economics and Administrative Sciences, volume 16, issue 2, pages 137-158.
• Ivana Dropulić & Maja Letica & Mirela Mabić, 2025, "The Role Of The International Code Of Ethics For Professional Accountants In Unethical Situations," UTMS Journal of Economics, University of Tourism and Management, Skopje, Macedonia, volume 16, issue 1, pages 48-61, June.
• Joško Lozić & Katerina Fotova Čiković & Ivana Martinčević, 2025, "The Concept Of Zero Marginal Cost In The Streaming Industry," UTMS Journal of Economics, University of Tourism and Management, Skopje, Macedonia, volume 16, issue 2, pages 223-236, December.
• Paul Muda & John MacCarthy & Kingsley Tornyeva & Nora Danso, 2025, "Mediating Role of Firm Resilience between the Institutional Isomorphic Pressures and Adoption of IFRS for SMEs in Ghana," Bulletin of Applied Economics, Risk Market Journals, volume 12, issue 1, pages 31-63.
• Radojko LUKIC, 2025, "Application of Fuzzy SIWEC and Rough MABAC Methods in the Evaluation of Trade Performance Dynamics in Serbia," Management and Economics Review, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, volume 10, issue 2, pages 448-456, June.
• Zachariah BISSAHE & Juliana Owusu ANSAH & Cornellius BOTCHWAY, 2025, "The Influence of Remote Work Factors on Project Timeline Completion: Moderating Role of Management Support at Fidelity Bank Ghana," Management and Economics Review, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, volume 10, issue 2, pages 485-502, June.
• Dinda Amalia CANDELA & Machmudin Eka PRASETYA, 2025, "An Analysis of the Impact of Enterprise Risk Management (ERM) on the Firm Performance of Indonesia State-Owned Enterprises," Management and Economics Review, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, volume 10, issue 2, pages 503-516, June.
• Zhong-qin Su & Yiting Zhu & Wunhong Su & Zuoping Xiao, 2025, "A fall into the pit, a gain in your wit: Top managerial career setback experience and accounting conservatism," Australian Journal of Management, Australian School of Business, volume 50, issue 2, pages 524-570, May, DOI: 10.1177/03128962231222770.
• Chang He & Junzhi Zhang & Liukai Wang & Weiqing Wang & Fei Li, 2025, "Targeted poverty alleviation and corporate financial performance: The CSR strategy perspective," Australian Journal of Management, Australian School of Business, volume 50, issue 2, pages 631-653, May, DOI: 10.1177/03128962231214798.
• Rina Datt & Le Luo & Reuben Segara, 2025, "Voluntary carbon assurance and the cost of equity capital: International evidence," Australian Journal of Management, Australian School of Business, volume 50, issue 4, pages 1129-1165, November, DOI: 10.1177/03128962241251498.
• Pradip Banerjee, 2025, "Text-based multidimensional financial constraints and earnings management behaviour," Australian Journal of Management, Australian School of Business, volume 50, issue 4, pages 1215-1266, November, DOI: 10.1177/03128962241270751.
• Martin Bugeja & Michelle Spiller & Helen Spiropoulos & Peter Wells, 2025, "Asset impairments surrounding chief financial officer turnover," Australian Journal of Management, Australian School of Business, volume 50, issue 4, pages 1359-1384, November, DOI: 10.1177/03128962241270757.
• Murat Ocak & Emrah ArıoÄŸlu, 2025, "Narcissism, Audit Market Competition and Audit Quality: Evidence from the Chairpersons of Audit Firms," SAGE Open, , volume 15, issue 4, pages 21582440251, October, DOI: 10.1177/21582440251382506.
• Rewan Kumar Dahal & Dipendra Karki & Rajesh Gurung & Binod Ghimire & Surendra Prasad Joshi, 2025, "Direction of Business Performance Metrics: A Thematic Review," SAGE Open, , volume 15, issue 4, pages 21582440251, November, DOI: 10.1177/21582440251392797.
• Ana-Rebeca NEAGU (ION) & Stefan Alexandru PREDA & Florin RADU, 2025, "Financial And Accounting Security And Control Of Entities In The Context Of The Necessity For Digitalization," Social-Economic Debates, Association for Entreprenorial Spirit Promotion, volume 14, issue 1, pages 1-12, martie.
• Monia Antar & Tahar Tayachi, 2025, "Partial dependence analysis of financial ratios in predicting company defaults: random forest vs XGBoost models," Digital Finance, Springer, volume 7, issue 4, pages 997-1012, December, DOI: 10.1007/s42521-025-00135-6.
• Almina Doko & Rezarta Shkurti, 2025, "Detecting financial statement manipulation in SMEs: evidence from Albania," Digital Finance, Springer, volume 7, issue 4, pages 787-813, December, DOI: 10.1007/s42521-025-00137-4.
• Runyu Wang & Zili Zhang & Keng Leng Siau & Ziqiong Zhang, 2025, "Digital communications between firms and investors: Impact of explanatory responses on investor engagement in online financial Q&A," Electronic Markets, Springer;IIM University of St. Gallen, volume 35, issue 1, pages 1-24, December, DOI: 10.1007/s12525-025-00781-z.
• Xiaobing Lai & Lei Quan & Chong Guo & Fan Zhang, 2025, "Can ESG reconcile the conflicting motives of cash holding? Evidence from China," Empirical Economics, Springer, volume 68, issue 4, pages 1719-1756, April, DOI: 10.1007/s00181-024-02691-z.
• Maysa Ali M. Abdallah, 2025, "Ethical leadership, managerial risk-based incentives, and accounting conservatism: a comparative evidence from Egypt and Saudi Arabia," Future Business Journal, Springer, volume 11, issue 1, pages 1-16, December, DOI: 10.1186/s43093-025-00546-2.
• Yousra R. Obiedallah & Asmaa Hamdy Abdelaziz Mohamed El Mahdy, 2025, "Accounting conservatism and firm value in Egypt: the mediating role of tax avoidance," Future Business Journal, Springer, volume 11, issue 1, pages 1-15, December, DOI: 10.1186/s43093-025-00600-z.
• Alice Guerra & Enya Turrini, 2025, "Social norms on unethical behaviors in the workplace: a lab experiment," International Review of Economics, Springer;Happiness Economics and Interpersonal Relations (HEIRS), volume 72, issue 1, pages 1-25, June, DOI: 10.1007/s12232-024-00479-2.
• Jochen Bigus & Nadine Georgiou, 2025, "Relevance of debt- and tax-related motives for conditional conservatism of limited-liability and full-liability firms: evidence from Europe," Journal of Business Economics, Springer, volume 95, issue 2, pages 385-426, April, DOI: 10.1007/s11573-024-01209-4.
• Matthias Meyer & Mark Schmidt, 2025, "Robust design heuristics for product costing systems: a replication and extension using an ABC cost hierarchy," Journal of Business Economics, Springer, volume 95, issue 2, pages 197-235, April, DOI: 10.1007/s11573-024-01210-x.
• Hannes Gerstel & Niklas Kreilkamp & Maximilian Schmidt & Arnt Wöhrmann, 2025, "Mitigating escalation of commitment through error management climate and the devil’s advocate approach," Journal of Business Economics, Springer, volume 95, issue 7, pages 975-1004, September, DOI: 10.1007/s11573-025-01234-x.
• Simon Helms & Reinald Koch & Till B. Scheider, 2025, "Tax system characteristics and country-level differences in earnings management," Journal of Business Economics, Springer, volume 95, issue 8, pages 1107-1140, November, DOI: 10.1007/s11573-025-01239-6.
• Yali Li & Gaobin Du & Yilun Lu, 2025, "Management incentives, governance, and digital transformation: effects on financial disclosure integrity," Journal of Economics and Finance, Springer;Academy of Economics and Finance, volume 49, issue 4, pages 1115-1145, December, DOI: 10.1007/s12197-025-09736-8.
• Sergey Krylov, 2025, "Applied Strategic Analysis of Learning and Growth as a New Tool for an Integrated Study of the Organization’s Activities in the Field of Learning and Growth Based on a Balanced Scorecard," Journal of the Knowledge Economy, Springer;Portland International Center for Management of Engineering and Technology (PICMET), volume 16, issue 3, pages 12258-12290, September, DOI: 10.1007/s13132-024-02417-7.
• Yunshil Cha & Bernard Wong-On-Wing, 2025, "The effect of control justification on employees’ in-role and extra-role behaviors," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, volume 36, issue 1, pages 133-161, March, DOI: 10.1007/s00187-025-00394-9.
• Efstathios Magerakis, 2025, "Industry differences and their influence on why companies retain cash: the impact of the COVID-19 pandemic," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, volume 36, issue 2, pages 205-267, June, DOI: 10.1007/s00187-025-00397-6.
• Manuela S. Macinati & Marco Giovanni Rizzo, 2025, "Navigating competing goals: examining the paradox mindset’s influence on the relationship between participative budgeting and performance," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, volume 36, issue 2, pages 315-344, June, DOI: 10.1007/s00187-025-00403-x.
• Ruichen Ma & Sarath Lal Ukwatte Jalathge & Dessalegn Mihret, 2025, "Participatory budgeting implementation as institutional work: An Australian case study," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, volume 36, issue 3, pages 393-418, September, DOI: 10.1007/s00187-025-00405-9.
• Aniek Wijayanti & Mahfud Sholihin & Ertambang Nahartyo & Supriyadi, 2025, "What do we know about the forced distribution system: a systematic literature review and opportunities for future research," Management Review Quarterly, Springer, volume 75, issue 1, pages 747-788, February, DOI: 10.1007/s11301-023-00396-8.
• I-Cheng Yeh, 2025, "A closed form formula for equity valuation model based on differential equation," OPSEARCH, Springer;Operational Research Society of India, volume 62, issue 2, pages 1039-1060, June, DOI: 10.1007/s12597-024-00833-6.
• Thuy Thi Thanh Vu & Phuong Thi Thanh Nguyen & Trang Kieu Pham & Anh Thi Kim Vu, 2025, "Nonlinear Impact of Capital Structure on Corporate Value: A Case Study of Listed Companies on the Vietnamese Stock Market," Springer Proceedings in Business and Economics, Springer, in: Nga Thi Hong Nguyen & José António C. Santos & Vijender Kumar Solanki & Anh Ngoc Mai, "Proceedings of the 5th International Conference on Research in Management and Technovation", DOI: 10.1007/978-981-97-9992-3_31.
• S. M. R. K. Samarakoon & Rudra P. Pradhan & R. P. C. R. Rajapakse & Premjit Sahoo, 2025, "From complexity to clarity: unraveling the determinants of annual report readability and tone in an emerging market," Quality & Quantity: International Journal of Methodology, Springer, volume 59, issue 5, pages 3899-3930, October, DOI: 10.1007/s11135-025-02155-1.
• Richard G. Sloan & Annika Yu Wang, 2025, "Predictable EPS growth and the performance of value investing," Review of Accounting Studies, Springer, volume 30, issue 1, pages 33-78, March, DOI: 10.1007/s11142-023-09812-6.
• Qianhua Ling & Andrea Alston Roberts, 2025, "Identical ratios: a red flag of ratio management," Review of Accounting Studies, Springer, volume 30, issue 1, pages 119-155, March, DOI: 10.1007/s11142-023-09814-4.
• Mei Cheng & Yuan Zhang & Meiling Zhao, 2025, "The role of equity underwriters in shaping corporate disclosure," Review of Accounting Studies, Springer, volume 30, issue 1, pages 247-286, March, DOI: 10.1007/s11142-023-09817-1.
• Kenneth L. Bills & Ryan Cating & Chenxi Lin & Timothy A. Seidel, 2025, "The spillover effect of SEC comment letters through audit firms," Review of Accounting Studies, Springer, volume 30, issue 1, pages 311-351, March, DOI: 10.1007/s11142-023-09819-z.
• Jenny Chu & Yuan He & Kai Wai Hui & Reuven Lehavy, 2025, "New product announcements, innovation disclosure, and future firm performance," Review of Accounting Studies, Springer, volume 30, issue 1, pages 352-383, March, DOI: 10.1007/s11142-024-09820-0.
• Musaib Ashraf, 2025, "Does automation improve financial reporting? Evidence from internal controls," Review of Accounting Studies, Springer, volume 30, issue 1, pages 436-479, March, DOI: 10.1007/s11142-024-09822-y.
• Jeremy Michels, 2025, "Retail investor trade and the pricing of earnings," Review of Accounting Studies, Springer, volume 30, issue 1, pages 575-610, March, DOI: 10.1007/s11142-024-09825-9.
• Ilia Dichev & Edward Owens, 2025, "Accrual duration," Review of Accounting Studies, Springer, volume 30, issue 1, pages 611-649, March, DOI: 10.1007/s11142-024-09826-8.
• Thomas R. Kubick & G. Brandon Lockhart & David C. Mauer, 2025, "CEO tax burden and debt contracting," Review of Accounting Studies, Springer, volume 30, issue 1, pages 738-775, March, DOI: 10.1007/s11142-024-09829-5.
• Hao Xue, 2025, "Investors’ information acquisition and the manager’s value-risk tradeoff," Review of Accounting Studies, Springer, volume 30, issue 1, pages 776-812, March, DOI: 10.1007/s11142-024-09839-3.
• Aytekin Ertan & Yun Lee & Regina Wittenberg-Moerman, 2025, "Unexpected defaults: the role of information opacity," Review of Accounting Studies, Springer, volume 30, issue 1, pages 899-949, March, DOI: 10.1007/s11142-024-09842-8.
• Xiaoli Hu & Ya Kang & Oliver Zhen Li & Yupeng Lin, 2025, "Trump election and minority CEO pessimism," Review of Accounting Studies, Springer, volume 30, issue 1, pages 950-993, March, DOI: 10.1007/s11142-024-09843-7.
• Paul Hribar & Todd Kravet & Trent Krupa, 2025, "Earnings myopia and private equity takeovers," Review of Accounting Studies, Springer, volume 30, issue 1, pages 994-1035, March, DOI: 10.1007/s11142-024-09844-6.
• Michael D. Stuart & Jing Wang & Richard H. Willis, 2025, "CEO partisan bias and management earnings forecast bias," Review of Accounting Studies, Springer, volume 30, issue 2, pages 1463-1499, June, DOI: 10.1007/s11142-024-09846-4.
• Robert Carnes, 2025, "Riding the merger wave: the gatekeeping role of auditors," Review of Accounting Studies, Springer, volume 30, issue 2, pages 2071-2133, June, DOI: 10.1007/s11142-024-09848-2.
• Christine Reitmaier & Wolfgang Schultze & Julia Vollmer, 2025, "Corporate responsibility and corporate misbehavior: are CSR reporting firms indeed responsible?," Review of Accounting Studies, Springer, volume 30, issue 2, pages 1804-1872, June, DOI: 10.1007/s11142-024-09850-8.
• Steve Lin & Grace Pownall & Assma Sawani & Changjiang Wang, 2025, "The effect of the FASB-IASB convergence project on the rules- and principles-based nature of US GAAP and IFRS," Review of Accounting Studies, Springer, volume 30, issue 2, pages 1500-1542, June, DOI: 10.1007/s11142-024-09851-7.
• Martin Gregor & Beatrice Michaeli, 2025, "Board bias, information, and investment efficiency," Review of Accounting Studies, Springer, volume 30, issue 2, pages 1432-1462, June, DOI: 10.1007/s11142-024-09853-5.
• Bidisha Chakrabarty & Pamela C. Moulton & Leonid Pugachev & Xu (Frank) Wang, 2025, "Catch me if you can: In search of accuracy, scope, and ease of fraud prediction," Review of Accounting Studies, Springer, volume 30, issue 2, pages 1268-1308, June, DOI: 10.1007/s11142-024-09854-4.
• Patricia M. Dechow & Wei Ting Loh & Annika Yu Wang, 2025, "A rating system to evaluate non-GAAP exclusion quality," Review of Accounting Studies, Springer, volume 30, issue 2, pages 1037-1098, June, DOI: 10.1007/s11142-024-09855-3.
• Brandon Gipper & Samantha Ross & Shawn X. Shi, 2025, "ESG assurance in the United States," Review of Accounting Studies, Springer, volume 30, issue 2, pages 1753-1803, June, DOI: 10.1007/s11142-024-09856-2.
• Meeok Cho & Jiwon Hyeon & Woo-Jong Lee & Hee-Yeon Sunwoo, 2025, "An empirical analysis of gender differences in asymmetric labor adjustment: evidence from Korea," Review of Accounting Studies, Springer, volume 30, issue 2, pages 1716-1752, June, DOI: 10.1007/s11142-024-09859-z.
• Shawn X. Huang & Min Kim & Maria Rykaczewski & Maria Vulcheva, 2025, "Regulation takes a back seat to business concerns: international evidence from stock exchange demutualization," Review of Accounting Studies, Springer, volume 30, issue 2, pages 1916-1967, June, DOI: 10.1007/s11142-024-09863-3.
• Bin Li & Mohan Venkatachalam, 2025, "The value of equal access to mandatory disclosure: evidence from the Great Postal Strike of 1970," Review of Accounting Studies, Springer, volume 30, issue 2, pages 1397-1431, June, DOI: 10.1007/s11142-024-09864-2.
• Zhongwen Fan & Jia Guo & Jeffrey Ng & Xiao Zhang, 2025, "Investment portfolio management to meet or beat earnings expectations," Review of Accounting Studies, Springer, volume 30, issue 2, pages 2134-2183, June, DOI: 10.1007/s11142-024-09867-z.
• Partha Mohanram & Wei Sun & Baohua Xin & Jigao Zhu, 2025, "Does financial information presentation format matter? Evidence from Chinese firms’ reporting of research and development expense," Review of Accounting Studies, Springer, volume 30, issue 2, pages 1638-1682, June, DOI: 10.1007/s11142-024-09868-y.
• Joana C. Fontes & Argyro Panaretou & Catherine Shakespeare, 2025, "Accounting choice in measurement and comparability: an examination of the effect of the fair value option," Review of Accounting Studies, Springer, volume 30, issue 2, pages 1592-1637, June, DOI: 10.1007/s11142-025-09869-5.
• Jennifer Altamuro & Lucy Huajing Chen & Yiwen Li, 2025, "Are U.S. GAAP-based and IFRS-based accounting amounts more comparable after the revised lease standards? Evidence from ASC 842 and IFRS 16," Review of Accounting Studies, Springer, volume 30, issue 3, pages 2673-2723, September, DOI: 10.1007/s11142-025-09874-8.
• Matthew Kubic, 2025, "The benefits of article 11 pro forma disclosure," Review of Accounting Studies, Springer, volume 30, issue 3, pages 2768-2821, September, DOI: 10.1007/s11142-025-09877-5.
• Stephanie A. Sikes & Robert E. Verrecchia, 2025, "Aggregate corporate tax avoidance and cost of capital," Review of Accounting Studies, Springer, volume 30, issue 3, pages 2868-2921, September, DOI: 10.1007/s11142-025-09879-3.
• Jenny Xinjiao Guan & Emily Shafron & Kangtao Ye & Wenzi Zhuang, 2025, "Is accounting the English language of business? The role of language in IFRS adoption and information loss," Review of Accounting Studies, Springer, volume 30, issue 3, pages 2963-3020, September, DOI: 10.1007/s11142-025-09881-9.
• Khrystyna Bochkay & Jeffrey Hales & George Serafeim, 2025, "Disclosure standards and communication norms: evidence of voluntary sustainability standards as a coordinating device for capital markets," Review of Accounting Studies, Springer, volume 30, issue 3, pages 3021-3064, September, DOI: 10.1007/s11142-025-09882-8.
• Tyler J. Kleppe, 2025, "Do companies realize operational benefits from engaging a competitor’s former auditor?," Review of Accounting Studies, Springer, volume 30, issue 3, pages 3065-3109, September, DOI: 10.1007/s11142-025-09883-7.
• Jessica A. Nylen & Daniel D. Wangerin & Karla M. Zehms, 2025, "Do key audit matter disclosures about M&A transactions predict future performance?," Review of Accounting Studies, Springer, volume 30, issue 3, pages 2264-2311, September, DOI: 10.1007/s11142-025-09896-2.
• Sophia Zhengzi Li & Zeyao Luan, 2025, "News-based investor disagreement and stock returns," Review of Accounting Studies, Springer, volume 30, issue 3, pages 2312-2375, September, DOI: 10.1007/s11142-025-09897-1.
• Min Park & Tzachi Zach, 2025, "Analysts’ forecasting models and uncertainty about the past," Review of Accounting Studies, Springer, volume 30, issue 3, pages 2376-2418, September, DOI: 10.1007/s11142-025-09898-0.
• Jonas Heese & Albert Shin & Charles C. Y. Wang, 2025, "Variable leases under ASC 842: first evidence on properties and consequences," Review of Accounting Studies, Springer, volume 30, issue 3, pages 2218-2263, September, DOI: 10.1007/s11142-025-09899-z.
• Charles G. McClure & Shawn X. Shi & Edward M. Watts, 2025, "Information acquisition costs and price informativeness: global evidence," Review of Accounting Studies, Springer, volume 30, issue 3, pages 2468-2507, September, DOI: 10.1007/s11142-025-09906-3.
• Daniel P. Lynch & Aaron Mandell & Linette M. Rousseau, 2025, "The consequences of expanded audit reporting: implications of tax key audit matters for tax attribute valuation and auditor-provided tax services," Review of Accounting Studies, Springer, volume 30, issue 4, pages 3894-3953, December, DOI: 10.1007/s11142-025-09884-6.
• Darren Bernard & Nicole L. Cade & Elizabeth H. Connors & Ties Kok, 2025, "Descriptive evidence on small business managers’ information choices," Review of Accounting Studies, Springer, volume 30, issue 4, pages 3254-3294, December, DOI: 10.1007/s11142-025-09885-5.
• S. P. Kothari & Bryce Schonberger & Charles Wasley & Jason J. Xiao, 2025, "The first half-century of empirical capital markets research in accounting in pictures," Review of Accounting Studies, Springer, volume 30, issue 4, pages 3111-3176, December, DOI: 10.1007/s11142-025-09887-3.
• Ashiq Ali & Zhongwen Fan & Siman Li, 2025, "Air pollution and managers’ forecasting ability," Review of Accounting Studies, Springer, volume 30, issue 4, pages 3464-3513, December, DOI: 10.1007/s11142-025-09895-3.
• Jannis Bischof & Nicolas Rudolf, 2025, "Manager characteristics and the informativeness of banks’ loan loss provisioning," Review of Accounting Studies, Springer, volume 30, issue 4, pages 3677-3718, December, DOI: 10.1007/s11142-025-09905-4.
• Hailey B. Ballew & Amy G. Sheneman, 2025, "Regulatory consulting and banks’ financial reporting quality: evidence from the Dodd-Frank Act," Review of Accounting Studies, Springer, volume 30, issue 4, pages 3719-3764, December, DOI: 10.1007/s11142-025-09907-2.
• Max Göttsche & Paul A. Griffin & Florian Habermann & Frank Schiemann & Theresa Spandel, 2025, "A double-edged sword: materiality classifications of sustainability topics," Review of Accounting Studies, Springer, volume 30, issue 4, pages 3596-3639, December, DOI: 10.1007/s11142-025-09908-1.
• Eva Labro & Jochen Pierk, 2025, "Accounting regulation in the European Union," Review of Accounting Studies, Springer, volume 30, issue 4, pages 3177-3217, December, DOI: 10.1007/s11142-025-09909-0.
• Matthew S. Ege & Andrew J. Imdieke & Sarah B. Stuber, 2025, "The use of client-engaged specialists to support opportunistic estimates: evidence from the insurance industry," Review of Accounting Studies, Springer, volume 30, issue 4, pages 3954-3995, December, DOI: 10.1007/s11142-025-09910-7.
• Chris E. Hogan & Sarah E. Stein & Sarah B. Stuber, 2025, "Moving toward consensus: an examination of trends in investment fair values," Review of Accounting Studies, Springer, volume 30, issue 4, pages 3857-3893, December, DOI: 10.1007/s11142-025-09911-6.
• Badrinath Kottimukkalur & Suresh Nallareddy & Mohan Venkatachalam, 2025, "The changing macroeconomic information content of aggregate earnings," Review of Accounting Studies, Springer, volume 30, issue 4, pages 3387-3420, December, DOI: 10.1007/s11142-025-09920-5.
• Isabel-María García-Sánchez & Nicola Raimo & Filippo Vitolla & Beatriz Aibar-Guzmán, 2025, "Does human-oriented governance foster labor and human rights disclosure?," Review of Managerial Science, Springer, volume 19, issue 10, pages 3073-3109, October, DOI: 10.1007/s11846-025-00843-8.
• Liuyang Ren & Xi Zhong, 2025, "Birds of the same feather: CEO-CFO surname ties and corporate accounting information comparability," Review of Managerial Science, Springer, volume 19, issue 5, pages 1317-1346, May, DOI: 10.1007/s11846-024-00793-7.
• Federico Bertacchini & Alessandro Giovanni Grasso & Ennio Lugli & Ivan Russo, 2025, "Minibond and earnings management: leveraging the signaling effect of minibond listing," Review of Managerial Science, Springer, volume 19, issue 5, pages 1381-1410, May, DOI: 10.1007/s11846-024-00796-4.
• Robert Ullmann & Sophia Wörle, 2025, "Strategic management of tax disclosure: asymmetric timeliness of tax footnote modifications," Review of Managerial Science, Springer, volume 19, issue 8, pages 2327-2372, August, DOI: 10.1007/s11846-024-00812-7.
• Ahmed Hassanein & Khaldoon Albitar, 2025, "An inverted U-shaped relationship between reporting risk information and corporate value: evidence from the UK," Review of Managerial Science, Springer, volume 19, issue 9, pages 2833-2866, September, DOI: 10.1007/s11846-024-00832-3.
• Vanessa Flagmeier & Felix Werthebach, 2025, "Deferred Tax Assets on Tax Loss Carryforwards During Economic Shock Situations," Schmalenbach Journal of Business Research, Springer, volume 77, issue 4, pages 973-1009, December, DOI: 10.1007/s41471-025-00220-x.
• Bernhard Schwetzler & Felix Bogateck, 2025, "The “Mission Impossible” of a Steady State, Value-Neutral Investments, and Value Maximization in Terminal Value Calculations," Schmalenbach Journal of Business Research, Springer, volume 77, issue 4, pages 1067-1099, December, DOI: 10.1007/s41471-025-00224-7.
• Volker Stein & Arnd Wiedemann & Jan-Philipp Dielmann, 2025, "Securing Accountability in Executive Management: The Advanced Role of Management Accountants as Accountability Partners," Schmalenbach Journal of Business Research, Springer, volume 77, issue 4, pages 945-971, December, DOI: 10.1007/s41471-025-00230-9.
• Subarna Rani Das & Md. Ibrahim Molla, 2025, "COVID-19 and firm performance: empirical evidence from Bangladesh," SN Business & Economics, Springer, volume 5, issue 6, pages 1-18, June, DOI: 10.1007/s43546-025-00811-0.
• Cheng-Wen Lee & Pei-Tong Liu, 2025, "Employee Ethics and Corporate Governance: Evaluating Internal Whistleblowing Mechanisms," Journal of Applied Finance & Banking, SCIENPRESS Ltd, volume 15, issue 2, pages 1-3.
• Cheng-Wen Lee & Yutzu Hu & Kuen-Chang Lee, 2025, "Integrating DEMATEL and ANP to Prioritize RPA Success Determinants in Small and Medium-Sized Accounting Practices," Journal of Applied Finance & Banking, SCIENPRESS Ltd, volume 15, issue 6, pages 1-4.
• Jana Ladvenicová & Iveta Košovská & Monika Hudáková, 2025, "Financial performance of SMEs wineries in Slovakia: DuPont decomposition analysis," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 12, issue 3, pages 22-33, March, DOI: 10.9770/k7382535877.
• Osama Hamad Alowaimer, 2025, "The impact of oil price volatility on financial performance of Saudi firms," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 12, issue 3, pages 326-340, March, DOI: 10.9770/z6586657958.
• Lenka Hudáková Stašová, 2025, "Cost calculations in the construction sector: evidence from the Slovak Republic and the Czech Republic," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 12, issue 4, pages 10-24, June, DOI: 10.9770/d8638347424.
• Ana-Carolina Cojocaru (Bărbieru) & Ana-Carolina Cojocaru (Bărbieru) & Anastasia Mihaila & Anastasia Mihaila & Anatol Melega & Victor Cojocaru & Victor Cojocaru, 2025, "Impact of ESG performance on the quality of CSR reporting," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 13, issue 1, pages 131-142, September, DOI: 10.9770/m4435725994.
• Xiang Hui & Bingxiang Li & Mingmin Li, 2025, "Asset-light construction of technology-driven startups: insights from case studies in China," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 13, issue 1, pages 210-231, September, DOI: 10.9770/q9366935644.
• Mircea Epure & Serhat Hasancebi, 2025, "The opaque scorecard: Environmental, social and financial information during a crisis," Economics Working Papers, Department of Economics and Business, Universitat Pompeu Fabra, number 1932, Dec.
• BERISHVILI, Vakhtang & MAMEDOVA, Sevinji, 2025, "The Relationship Between Risk Management And Firm Performance - Evidence From The Georgian Manufacturing Industry," Studii Financiare (Financial Studies), Centre of Financial and Monetary Research "Victor Slavescu", volume 29, issue 1, pages 19-40, March.
• Marisa Agostini & Daria Arkhipova & Marco Fasan & Silvia Panfilo, 2025, "Unpacking ESG Risk Disclosure Determinants: The Role of Stakeholder, Shareholder, and Managerial Influence," Working Papers, Venice School of Management - Department of Management, Università Ca' Foscari Venezia, number 05, May.
• Angela Nativio, 2025, "Impact She Wrote: Genres of Narrative Accounting in the Cultural Sector," Working Papers, Venice School of Management - Department of Management, Università Ca' Foscari Venezia, number 09, Oct.
• Ayoola AzeezOLAOYE, 2025, "Poverty Alleviation, Education Enrollment, Access to Healthcare and Human Development: Analysis of Nigeria’s Sustainable Development Goals," Business & Management Compass, University of Economics Varna, issue 1, pages 32-42.
• Petrová Pavlína, 2025, "Changes in the Business Valuation Process and Accounting with Regard to Digitalisation and Automation of Processes," Acta Academica Karviniensia, Sciendo, volume 25, issue 2, pages 32-42, DOI: 10.25142/aak.2025.010.
• Nita Bartłomiej & Kaczmarczyk Angelika, 2025, "Perception of Financial Security in Assessing Business Continuity by SMEs in Poland," Central European Economic Journal, Sciendo, volume 12, issue 59, pages 243-259, DOI: 10.2478/ceej-2025-0015.
• Alroud Shaher Falah, 2025, "Digital Transformation as a Moderator: A Study of the Impacts of Sustainability Reporting Disclosure on Financial Reporting Quality in the Jordanian Banking Sector," Economics, Sciendo, volume 13, issue 2, pages 389-413, DOI: 10.2478/eoik-2025-0046.
• Al-Nimer Munther, 2025, "Green HRM as a Mediator: Strategic Management Accounting and Environmental Performance in the Jordanian Industry," Economics, Sciendo, volume 13, issue 3, pages 1-25, DOI: 10.2478/eoik-2025-0053.
• Zureigat Bilal Nayef & Alhanatleh Hasan & Alghizzawi Mahmoud & Alrifae Abdallah Ali Mohammad, 2025, "Role of Digital Technologies Based on Cybersecurity Awareness in Enhancing Firms’ Performance: Digital Accounting Systems Setting," Economics, Sciendo, volume 13, issue 3, pages 375-396, DOI: 10.2478/eoik-2025-0070.
• Agrawal Reena & Saxena Charu & Thakur Pratibha, 2025, "Identification of key enablers and assesment of the inter-relationship of household financial resilience in southwest Asian nations," Financial Internet Quarterly (formerly e-Finanse), Sciendo, volume 21, issue 2, pages 74-88, DOI: 10.2478/fiqf-2025-0012.
• Alverina Jessica Clara & Rudiawarni Felizia Arni & Harindahyani Senny, 2025, "Earnings Quality and Stock Crash Risk: A Study in Indonesia," Folia Oeconomica Stetinensia, Sciendo, volume 25, issue 2, pages 1-23, DOI: 10.2478/foli-2025-0020.
• Belidan Mohamed Anas & Baghad Halima, 2025, "Sustainability Accounting Research in the MENA Region: A Bibliometric Review," Folia Oeconomica Stetinensia, Sciendo, volume 25, issue 2, pages 24-47, DOI: 10.2478/foli-2025-0021.
• Bernal Arkadiusz & Białek-Jaworska Anna, 2025, "Lower trade credit payment delays as a result of exclusion from tax deductible expenses," International Journal of Management and Economics, Warsaw School of Economics, Collegium of World Economy, volume 61, issue 5, pages 42-55, DOI: 10.2478/ijme-2025-0020.
• Bąk Melania & Strojek-Filus Marzena & Bąk Andrzej, 2025, "Assessment of environmental information usefulness by non-financial report preparers. Evidence from Poland," International Journal of Management and Economics, Warsaw School of Economics, Collegium of World Economy, volume 61, issue 5, pages 68-78, DOI: 10.2478/ijme-2025-0018.
• Chamera Klaudia Olga, 2025, "Introduction to the assessment of the quality of non-financial reports of banks in the context of WIG-ESG index membership," Journal of Economics and Management, Sciendo, volume 47, issue 1, pages 189-210, DOI: 10.22367/jem.2025.47.08.
• Eferakeya Idowu, 2025, "Does environmental uncertainty influence the application of strategic management accounting? An investigation of listed manufacturing firms in Nigeria," Journal of Economics and Management, Sciendo, volume 47, issue 1, pages 355-384, DOI: 10.22367/jem.2025.47.14.
• Katutytė Silva & Zinkevičienė Danutė, 2025, "The Impact of Real Earnings Management on Investment Efficiency in the Nasdaq Baltic Listed Companies," Management Theory and Studies for Rural Business and Infrastructure Development, Sciendo, volume 47, issue 3, pages 336-351, DOI: 10.15544/mts.2025.27.
• Horvat Robert & Pučko Nika, 2025, "Assessing the Impact of Accounting Perceptions on Accounting Major Choice Based on Students’ Personal Characteristics," Naše gospodarstvo/Our economy, Sciendo, volume 71, issue 1, pages 50-62, DOI: 10.2478/ngoe-2025-0005.
• Sarpong-Oti William & Gholipour Hassan F. & Marzuki Jufri & Chege Fredrick, 2025, "A-Reits Value Relevance of Performance Measures: Net Income, Funds from Operations and Fair Value of Investment Property," Real Estate Management and Valuation, Sciendo, volume 33, issue 3, pages 1-10, DOI: 10.2478/remav-2025-0021.
• Müller Camelia-Ancuța, 2025, "Is Accounting Education Keeping Pace with Contemporary Challenges? A Comparative Study of Publications," Studia Universitatis Babeș-Bolyai Oeconomica, Sciendo, volume 70, issue 1, pages 1-32, DOI: 10.2478/subboec-2025-0001.
• Benaziza Khadidja & Kimouche Bilal, 2025, "Accounting Conservatism and Corporate Performance during the COVID-19 Pandemic," Studia Universitatis Babeș-Bolyai Oeconomica, Sciendo, volume 70, issue 2, pages 65-78, DOI: 10.2478/subboec-2025-0010.
• Floriańczyk Zbigniew & Figiel Szczepan & Juchniewicz Monika & Vrolijk Hans, 2025, "Transformation of the FADN into the FSDN: A Process Driven By Needs for Improved Agricultural Policy Evaluation," Zagadnienia Ekonomiki Rolnej / Problems of Agricultural Economics, Sciendo, volume 385, issue 4, pages 1-23, DOI: 10.30858/zer/215504.
• Zhoujie Weng & Yimai Dong, 2025, "Common institutional ownership and corporate excess leverage: Evidence from China," International Journal of Financial Engineering (IJFE), World Scientific Publishing Co. Pte. Ltd., volume 12, issue 04, pages 1-31, December, DOI: 10.1142/S2424786325500240.
• Qiuhong Zhao & Donald R. Deis, 2025, "Bank Holding Companies’ Earnings Management Leading Up To Regulatory Changes After The 2007–2009 Global Financial Crisis," Journal of Financial Management, Markets and Institutions (JFMMI), World Scientific Publishing Co. Pte. Ltd., volume 13, issue 02, pages 1-28, December, DOI: 10.1142/S2282717X25500057.
• Tam Phan Huy & Tuyet Pham Hong & An Bui Nguyen Quoc, 2025, "Leveraging Tree-based Machine Learning for Predicting Earnings Management," Journal of International Commerce, Economics and Policy (JICEP), World Scientific Publishing Co. Pte. Ltd., volume 16, issue 02, pages 1-20, June, DOI: 10.1142/S1793993325500085.
• Brian M. Burnett & Al (Aloke) Ghosh & Lingfei Kong, 2025, "Reporting Quality and Stock Returns of de-SPAC Mergers," Quarterly Journal of Finance (QJF), World Scientific Publishing Co. Pte. Ltd., volume 15, issue 03, pages 1-35, September, DOI: 10.1142/S2010139225500077.
• Williams Kwasi Peprah & Herimamy Rafaliniony & Patricia Peprah, 2025, "A Longitudinal Study of the Impact of the COVID-19 Pandemic on the Managerial Effectiveness of the “Magnificent Seven†Stocks Firms: An Economic Value-Added Approach," Review of Pacific Basin Financial Markets and Policies (RPBFMP), World Scientific Publishing Co. Pte. Ltd., volume 28, issue 01, pages 1-18, March, DOI: 10.1142/S0219091524500358.
• Khaled A. Abdulsalam & Saud A. Althaqeb & Yahya B. Abdullah, 2025, "Stock Ownership Guidelines and Corporate Credit Ratings," Review of Pacific Basin Financial Markets and Policies (RPBFMP), World Scientific Publishing Co. Pte. Ltd., volume 28, issue 02, pages 1-37, June, DOI: 10.1142/S0219091525500067.
• Sam Islam & Ahmad A. Alahmad, 2025, "Interim Versus Fourth Quarters: Earnings Threshold Management Using Real Activity," Review of Pacific Basin Financial Markets and Policies (RPBFMP), World Scientific Publishing Co. Pte. Ltd., volume 28, issue 02, pages 1-41, June, DOI: 10.1142/S0219091525500079.
• Dong Drew Li & Zheng Cheng & Wenguang Lin & Wentao Wu & Yunshu Tang, 2025, "Is Adopting the Risk-based Approach another Dimension of Auditor Industry Specialization? Evidence from a Partial Mediation Analysis in Integrated Audit Settings," Review of Pacific Basin Financial Markets and Policies (RPBFMP), World Scientific Publishing Co. Pte. Ltd., volume 28, issue 03, pages 1-45, September, DOI: 10.1142/S0219091524500334.
• Saira Yamin & Saqib Gulzar, 2025, "Multiples And Stock Price, New Approach For Relative Valuation Through Neural Network," The Singapore Economic Review (SER), World Scientific Publishing Co. Pte. Ltd., volume 70, issue 04, pages 953-971, June, DOI: 10.1142/S0217590820480045.
• Jianqun Xi & He Xiao, 2025, "CEO Early-Life Disaster Experience and Tax Avoidance: Chinese Evidence," The International Journal of Accounting (TIJA), World Scientific Publishing Co. Pte. Ltd., volume 60, issue 01, pages 1-38, March, DOI: 10.1142/S1094406024500069.
• Siyi Li & Theodore Sougiannis & Sophia I. Wang, 2025, "Mandatory IFRS Adoption and the Usefulness of Accounting Information in Predicting Future Earnings and Cash Flows," The International Journal of Accounting (TIJA), World Scientific Publishing Co. Pte. Ltd., volume 60, issue 01, pages 1-51, March, DOI: 10.1142/S1094406024500161.
• Ruzhou Wang & Chensong Ma & Xuanli Wang, 2025, "Principle-Based Standards and Analyst Forecasts: Evidence from China," The International Journal of Accounting (TIJA), World Scientific Publishing Co. Pte. Ltd., volume 60, issue 01, pages 1-48, March, DOI: 10.1142/S1094406024500203.
• Michael Neel, 2025, "Country-Level Loss Aversion and the Market Response to Earnings News," The International Journal of Accounting (TIJA), World Scientific Publishing Co. Pte. Ltd., volume 60, issue 01, pages 1-51, March, DOI: 10.1142/S1094406024500215.
• John X. Jiang & David S. Koo & Isabel Y. Wang, 2025, "The Road Not Taken: Evaluating the Consequences of the United States’ Nonadoption of IFRS in 2012," The International Journal of Accounting (TIJA), World Scientific Publishing Co. Pte. Ltd., volume 60, issue 02, pages 1-40, June, DOI: 10.1142/S1094406025300023.
• Jin Jiang & Xiangyun Lu & Jason Xiao & Rui Ye, 2025, "Hedging, Hedge Accounting, and Stock Price Crash Risk: Evidence from China," The International Journal of Accounting (TIJA), World Scientific Publishing Co. Pte. Ltd., volume 60, issue 02, pages 1-45, June, DOI: 10.1142/S1094406025430012.
• Mohamed Hegazy & Karim Hegazy & Mohamed Basuony, 2025, "Global Professional Service Networks and their Members: Global Interactions and Cooperation or Lone Wolves for Autonomy?," The International Journal of Accounting (TIJA), World Scientific Publishing Co. Pte. Ltd., volume 60, issue 02, pages 1-35, June, DOI: 10.1142/S1094406025500015.
• Martien Lubberink, 2025, "Bank Accounting, Bank Regulation, and Capital Requirements: A Review," The International Journal of Accounting (TIJA), World Scientific Publishing Co. Pte. Ltd., volume 60, issue 03, pages 1-67, September, DOI: 10.1142/S1094406025300011.
• Nan-Ting Kuo & Ya-Guang Du & Cheng-Few Lee, 2025, "Does Tax Enforcement Have a Spillover Effect on Qualitative Disclosure? Evidence From Tone Management in the MD&A," The International Journal of Accounting (TIJA), World Scientific Publishing Co. Pte. Ltd., volume 60, issue 03, pages 1-39, September, DOI: 10.1142/S1094406025500027.
• Mohamed Janahi & Yuval Millo & Georgios Voulgaris, 2025, "Ethnic Diversity and Monitoring Effectiveness of the Board: Evidence from Banks," The International Journal of Accounting (TIJA), World Scientific Publishing Co. Pte. Ltd., volume 60, issue 03, pages 1-48, September, DOI: 10.1142/S1094406025500052.
• Ahmed Saleh & Yasser Eliwa & Ahmed Aboud, 2025, "Does Mandating CSR Reporting in the EU Generate Horizontal Spillovers?," The International Journal of Accounting (TIJA), World Scientific Publishing Co. Pte. Ltd., volume 60, issue 04, pages 1-43, December, DOI: 10.1142/S1094406024400018.
• Yi Gong & Mark Wilson & Lijuan Zhang, 2025, "Shocks to CEO Political Alignment and Corporate Social Responsibility: Evidence from the 2008 and 2016 Presidential Elections," The International Journal of Accounting (TIJA), World Scientific Publishing Co. Pte. Ltd., volume 60, issue 04, pages 1-48, December, DOI: 10.1142/S1094406024400043.
• Andreas Charitou & Aaron Yoon, 2025, "Accounting and Corporate Sustainability: Evolution, Evidence, and Future Directions," The International Journal of Accounting (TIJA), World Scientific Publishing Co. Pte. Ltd., volume 60, issue 04, pages 1-11, December, DOI: 10.1142/S1094406025020020.
• Joon Seok Moon, 2025, "Differential Impact of Philanthropic Versus Dual-Purpose Corporate Social Responsibility Initiatives," The International Journal of Accounting (TIJA), World Scientific Publishing Co. Pte. Ltd., volume 60, issue 04, pages 1-41, December, DOI: 10.1142/S1094406025400013.
• Hiroshi Obata & Fumiko Hiki (ed.), 2025, "Revenue Management Theory and Practice:Theoretical and Empirical Research," World Scientific Books, World Scientific Publishing Co. Pte. Ltd., number 13695, ISBN: ARRAY(0x881f1750).
• Alan Sangster, 2025, "A Critical History of Double Entry Accounting 1150–1800," World Scientific Books, World Scientific Publishing Co. Pte. Ltd., number 14382, ISBN: ARRAY(0x861156e8).
• Christopher E C Gan & Nirosha Hewa-Wellalage & Ahmed Imran Hunjra (ed.), 2025, "Digital Banking and Finance:A Handbook," World Scientific Books, World Scientific Publishing Co. Pte. Ltd., number q0479, ISBN: ARRAY(0x8514db48).