Research classified by Journal of Economic Literature (JEL) codes

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

2026

• Feng, Mei & Lee, Lian Fen & Yin, Benda, 2026, "Managers’ understanding of macroeconomic news, competitor influence, and firm performance: Evidence from consumer sentiment news," Journal of Accounting and Economics, Elsevier, volume 82, issue 2, DOI: 10.1016/j.jacceco.2026.101906.
• Chen, Songsheng & Li, Chan & Sun, Lili & Zhang, Xiren, 2026, "Tracing investors' minds: Investors’ inquiries and key audit matter reporting," Journal of Accounting and Economics, Elsevier, volume 82, issue 2, DOI: 10.1016/j.jacceco.2026.101907.
• Blankespoor, Elizabeth & Croom, Joe & Grant, Stephanie M., 2026, "Generative AI and investor processing of financial information," Journal of Accounting and Economics, Elsevier, volume 82, issue 2, DOI: 10.1016/j.jacceco.2026.101908.
• Li, Xue, 2026, "Ideology-driven social media opinions and capital markets: Evidence from polarizing boycotts," Journal of Accounting and Economics, Elsevier, volume 82, issue 2, DOI: 10.1016/j.jacceco.2026.101909.
• Chen, Novia & Hutchens, Michelle & Xia, Junwei, 2026, "The effects of tax clienteles on disclosure: Evidence from the municipal bond market," Journal of Accounting and Economics, Elsevier, volume 82, issue 2, DOI: 10.1016/j.jacceco.2026.101910.
• Friedman, Henry & Sutherland, Andrew G. & Vetter, Felix W., 2026, "Technological investment and accounting: A demand-side perspective on labor markets and enrollments," Journal of Accounting and Economics, Elsevier, volume 82, issue 2, DOI: 10.1016/j.jacceco.2026.101912.
• Duong, Huu Nhan & Goyal, Abhinav & Rhee, S. Ghon, 2026, "Folklore narratives and IPO outcomes," Journal of Banking & Finance, Elsevier, volume 182, issue C, DOI: 10.1016/j.jbankfin.2025.107578.
• Wood, Katherine, 2026, "A tale of two banking regulations: Impact of regulatory overlap on the analysis of liquidity creation," Journal of Banking & Finance, Elsevier, volume 183, issue C, DOI: 10.1016/j.jbankfin.2025.107613.
• Zhang, Junru & Luo, Le & Yang, Joey Wenling, 2026, "Does artificial intelligence mitigate climate change exposure?," Journal of Banking & Finance, Elsevier, volume 183, issue C, DOI: 10.1016/j.jbankfin.2025.107623.
• Khalifa, Mariem & Khedmati, Mehdi & Sualihu, Mohammed Aminu & Yawson, Alfred, 2026, "Corporate labor violations: Do CEOs’ public charity affiliations matter?," Journal of Banking & Finance, Elsevier, volume 184, issue C, DOI: 10.1016/j.jbankfin.2025.107625.
• Grazioli, Francesco & Prencipe, Annalisa, 2026, "Domestic primary dealers’ disclosure and peer banks’ asset allocation decisions: Evidence from sovereign debt classification," Journal of Banking & Finance, Elsevier, volume 185, issue C, DOI: 10.1016/j.jbankfin.2026.107642.
• Hwang, JiHoon, 2026, "Asymmetric cost behavior and non-financial firms’ risky financial investments," Journal of Banking & Finance, Elsevier, volume 187, issue C, DOI: 10.1016/j.jbankfin.2026.107666.
• Hope, Ole-Kristian & Liu, Junhao & Zhang, Mingyue, 2026, "FOMC meetings and analysts’ target-price forecasts," Journal of Banking & Finance, Elsevier, volume 190, issue C, DOI: 10.1016/j.jbankfin.2026.107765.
• Clarkson, Peter & Gao, Ru & You, Jiaxing & Zhou, Yankun, 2026, "Symbolic self-completion: The case of sell-side analysts," Journal of Business Research, Elsevier, volume 207, issue C, DOI: 10.1016/j.jbusres.2026.115976.
• Pandey, Rudresh, 2026, "Firm complexity and capital structure: evidence from U.S. public firms," Journal of Business Research, Elsevier, volume 208, issue C, DOI: 10.1016/j.jbusres.2026.116053.
• Rohlfing-Bastian, Anna & Schöttner, Anja, 2026, "Delegation of job design and imperfect performance measures," Journal of Economic Behavior & Organization, Elsevier, volume 248, issue C, DOI: 10.1016/j.jebo.2026.107644.
• Gupta, Mayank, 2026, "Unveiling the impact of sustainability reporting on banking performance: Role of country-specific determinants," Journal of Economics and Business, Elsevier, volume 138, issue C, DOI: 10.1016/j.jeconbus.2025.106246.
• Magnis, Chris, 2026, "The impact of strict regulation and supervision on OECD bank instability and the role of financial soundness," Journal of Economics and Business, Elsevier, volume 139, issue C, DOI: 10.1016/j.jeconbus.2026.106299.
• He, Junyong & Ruan, Zifei & Wu, Liyuan, 2026, "The dark side of internal capital markets: Corporate guarantees and financial opacity," Journal of Economics and Business, Elsevier, volume 140, issue C, DOI: 10.1016/j.jeconbus.2026.106306.
• Lyu, Yuanzhen, 2026, "Aggregate corporate savings, economic uncertainty, and future stock returns," Journal of Financial Economics, Elsevier, volume 183, issue C, DOI: 10.1016/j.jfineco.2026.104329.
• Duro, Miguel & López-Espinosa, Germán & Mayordomo, Sergio & Ormazabal, Gaizka & Rodríguez-Moreno, María, 2026, "Debt misreporting and bank lending," Journal of Financial Intermediation, Elsevier, volume 67, issue C, DOI: 10.1016/j.jfi.2026.101222.
• Karampinis, Nikolaos I., 2026, "Audit effort and audit fee stickiness," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 60, issue C, DOI: 10.1016/j.intaccaudtax.2025.100741.
• Afzali, Mansoor & Colak, Gonul & Hasan, Iftekhar & Martikainen, Minna, 2026, "Social capital and accounting conservatism☆," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 60, issue C, DOI: 10.1016/j.intaccaudtax.2025.100743.
• Chen, Jean Jinghan & Chen, Xinxian & Xiao, Jason Zezhong, 2026, "Does blockchain enhance financial reporting quality?," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 60, issue C, DOI: 10.1016/j.intaccaudtax.2026.100745.
• Zhang, Yanlei, 2026, "Data breach disclosure laws and corporate tax planning activities," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 60, issue C, DOI: 10.1016/j.intaccaudtax.2026.100749.
• Kabir, Humayun, 2026, "The IASB standard-setting literature: a survey of evidence and future research opportunities," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 60, issue C, DOI: 10.1016/j.intaccaudtax.2026.100756.
• Avallone, Francesco & Quagli, Alberto & Ramassa, Paola & Simoni, Lorenzo, 2026, "The role of financial reporting controls in constraining earnings management: European evidence," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 60, issue C, DOI: 10.1016/j.intaccaudtax.2026.100761.
• Jang, Jaehee & Wu, Xiaoying, 2026, "Non-English textual analysis with large language models: Analysts’ use of MD&A sentiment in earnings forecasting," Journal of Contemporary Accounting and Economics, Elsevier, volume 22, issue 1, DOI: 10.1016/j.jcae.2025.100524.
• Lee, Daeun, 2026, "SEC enforcement and corporate lobbying," Journal of Contemporary Accounting and Economics, Elsevier, volume 22, issue 1, DOI: 10.1016/j.jcae.2025.100525.
• Seo, Jiwoo & Esplin, Adam M. & Ke, Yun & Olsen, Kari Joseph, 2026, "Local CEOs and voluntary Disclosure: Evidence from Non-GAAP earnings," Journal of Contemporary Accounting and Economics, Elsevier, volume 22, issue 1, DOI: 10.1016/j.jcae.2026.100543.
• Ji, Xudong & Lu, Wei, 2026, "Attributes of audit committee memberships and internal control quality: Evidence from political connection and academic qualifications," Journal of Contemporary Accounting and Economics, Elsevier, volume 22, issue 2, DOI: 10.1016/j.jcae.2026.100556.
• Xu, Gengxi & Lin, Siqi & Pan, Xiaozhen, 2026, "Negative social media attention and corporate tax avoidance: Corporate governance or loss compensation?," Journal of Contemporary Accounting and Economics, Elsevier, volume 22, issue 2, DOI: 10.1016/j.jcae.2026.100557.
• Rigamonti, Alessandro Paolo & Greco, Giulio, 2026, "Excise tax base management in the oil industry," Journal of Commodity Markets, Elsevier, volume 43, issue C, DOI: 10.1016/j.jcomm.2026.100571.
• Tarzibash, Omar Fikrat Fateh & Ozyapici, Hasan & Sangisetti, Manoj & Bondu, Avinash & Dizayee, Hamin K. & Al-Kake, Farhad, 2026, "Perspectives on the cash holdings policy in Europe: Do broad accounting system classifications matter?," Journal of Multinational Financial Management, Elsevier, volume 83, issue C, DOI: 10.1016/j.mulfin.2026.100970.
• Hsu, Yuan-Teng & Lin, Chih-Yung & Xie, Huailing & Xu, Xiaodong, 2026, "Recession CEOs and earnings management: Evidence from China," Pacific-Basin Finance Journal, Elsevier, volume 100, issue C, DOI: 10.1016/j.pacfin.2026.103308.
• Gong, Yuki Yi & Zhang, Yuge & Elahi, Ehsan, 2026, "How markets price CEO word–deed consistency: Cross-country evidence," Pacific-Basin Finance Journal, Elsevier, volume 100, issue C, DOI: 10.1016/j.pacfin.2026.103319.
• Liang, Tang & Guoyu, Yang & Qinghong, Meng, 2026, "Useful or not: Is ESG rating pricing factor?," Pacific-Basin Finance Journal, Elsevier, volume 100, issue C, DOI: 10.1016/j.pacfin.2026.103322.
• Tan, Wenhao & Zhang, Jinnan & Yu, Zhiyang & Xu, Lili & Xue, Jiayi, 2026, "CFO power and internal capital allocation in business groups," Pacific-Basin Finance Journal, Elsevier, volume 95, issue C, DOI: 10.1016/j.pacfin.2025.103009.
• Gao, Ru (Tina) & Huang, Jixin & Huang, Chaochun & Rao, Xi, 2026, "From Information to Liquidity: How Industry-Level Transparency Shapes Corporate Cash Holdings," Pacific-Basin Finance Journal, Elsevier, volume 98, issue C, DOI: 10.1016/j.pacfin.2026.103187.
• Gu, Junjian, 2026, "Innovation distance, deal size, and market reaction: Evidence from cross-province acquisitions," Pacific-Basin Finance Journal, Elsevier, volume 99, issue C, DOI: 10.1016/j.pacfin.2026.103261.
• Pan, Yang & Wu, Xihao, 2026, "Tax centralization, political connections, and corporate tax avoidance," European Journal of Political Economy, Elsevier, volume 91, issue C, DOI: 10.1016/j.ejpoleco.2025.102792.
• O'Connor, Neale G. & Romero, Jorge & Asiaei, Kaveh, 2026, "Benchmarking supplier performance: How scorecard comparisons and supply risk influence termination decisions," International Journal of Production Economics, Elsevier, volume 291, issue C, DOI: 10.1016/j.ijpe.2025.109838.
• Löffler, Clemens & Kaufmann-Lerchl, Thomas & Liska, Christopher, 2026, "(De)Centralized Debt Financing and Project Selection under imperfect Bank Competition," The Quarterly Review of Economics and Finance, Elsevier, volume 106, issue C, DOI: 10.1016/j.qref.2026.102114.
• Cong, Lin William & Tang, Vicki Wei & Zhang, Tony Qingquan, 2026, "How transparency shapes tax policy effectiveness: Evidence from cryptocurrency markets," Research Policy, Elsevier, volume 55, issue 1, DOI: 10.1016/j.respol.2025.105363.
• Andreou, Panayiotis C. & Lambertides, Neophytos & Magidou, Marina & Maruska, Anna E., 2026, "Measuring R&D activity through 10-K narrative disclosures," Research Policy, Elsevier, volume 55, issue 3, DOI: 10.1016/j.respol.2025.105409.
• Motohashi, Kazuyuki & Takada, Tomomi & Tseng, Ayung, 2026, "R&D accounting and innovation signaling: Insights from Japan's pre-regulation era," Research Policy, Elsevier, volume 55, issue 8, DOI: 10.1016/j.respol.2026.105549.
• Li, Junze, 2026, "Artificial intelligence innovation and financial report quality," International Review of Economics & Finance, Elsevier, volume 105, issue C, DOI: 10.1016/j.iref.2025.104832.
• Chen, Geng & Han, Yikai, 2026, "Does customer's climate risk disclosure affect supplier's cash holdings? Evidence from China's listed firms," International Review of Economics & Finance, Elsevier, volume 106, issue C, DOI: 10.1016/j.iref.2026.105011.
• Jiang, Tianqi & Luo, Xin & Wang, Zhao & Zhang, Fan, 2026, "Institutional ownership and the qualitative informativeness of market risk disclosures," International Review of Economics & Finance, Elsevier, volume 106, issue C, DOI: 10.1016/j.iref.2026.105032.
• Treepongkaruna, Sirimon & Jiraporn, Pornsit & Au Yong, Hue Hwa, 2026, "Corporate integrity and corporate cash reserves: Insights from textual analysis," International Review of Economics & Finance, Elsevier, volume 107, issue C, DOI: 10.1016/j.iref.2026.105045.
• Loehr, Dirk, 2026, "On the optimal equity ratio: Pinning the anchor," International Review of Economics & Finance, Elsevier, volume 107, issue C, DOI: 10.1016/j.iref.2026.105155.
• Johnson, William C. & Markelevich, Ariel, 2026, "Disclosure impact on factor exposure, information asymmetry, risk, and value: A study of Bitcoin," International Review of Economics & Finance, Elsevier, volume 107, issue C, DOI: 10.1016/j.iref.2026.105177.
• Wan Ismail, Wan Adibah & Kamarudin, Khairul Anuar & Hassan, Nor Hazwani & Ariff, Akmalia Mohamad, 2026, "Do gender-diverse boards improve financial statements comparability? Cross-country evidence," International Review of Economics & Finance, Elsevier, volume 108, issue C, DOI: 10.1016/j.iref.2026.105183.
• Koga, Yuya & Yamaguchi, Tomoyasu, 2026, "Stock market listing and real earnings management in a debt-oriented country: Evidence from Japan," International Review of Economics & Finance, Elsevier, volume 109, issue C, DOI: 10.1016/j.iref.2026.105378.
• Qin, Yu & Huang, Wei & Li, Zongyan & Zhang, Hong, 2026, "When the state buys: Public procurement and supplier climate risk transparency," Research in International Business and Finance, Elsevier, volume 89, issue C, DOI: 10.1016/j.ribaf.2026.103480.
• Abideen, Zain Ul & Wu, Kai, 2026, "The value of words: Data asset disclosure and firm reputation," Research in International Business and Finance, Elsevier, volume 89, issue C, DOI: 10.1016/j.ribaf.2026.103491.
• Bhimani, Alnoor & Cinquini, Lino & Malmi, Teemu, 2026, "What happens at the interface of digitalisation and accounting?," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 129175, Mar.
• Power, Michael, 2026, "Auditability in the digital age," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 138062, Apr.
• Guay, Wayne & Kim, Chongho & Timmermans, Oscar, 2026, "Internal information quality and performance metric selection," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 138070, Aug.
• Keusch, Thomas & Timmermans, Oscar, 2026, "Can financial metrics provide incentives for environmental performance improvement?," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 139003, Dec.

2025

• Слави Генов, 2025, "Променливо Възнаграждение В Договори С Клиенти," Electronic magazine "Dialogue", D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 1 Year 20, pages 32-60.
• Борис Стоев, 2025, "Теоретични Основи На Управлението На Дебиторската Задлъжнялост В Публичните Компании: Съвременни Концепции И Подходи," Electronic magazine "Dialogue", D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 3 Year 20, pages 46-57.
• Rayna Petrova & Silviya Chukanska, 2025, "Some Possibilities For Applying The Activity-Based Costing Approach In The Meat-Processing Industry – Strategic Aspects," Economic Archive, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 1 Year 20, pages 71-93.
• Галина Чиприянова, 2025, "Предизвикателства Пред Отчетността В Ерата На Изкуствения Интелект," Economic Archive, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 2 Year 20, pages 21-43.
• Борис Стоев, 2025, "Управление На Кредитния Риск: Стратегически Подходи Към Дебиторската Задлъжнялост В Публичните Дружества," Economic Archive, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 3 Year 20, pages 68-84.
• Ecker, Frank & Li, Xitong & Li, Yilan & Wu, Fan, 2025, "How Stock Market Participants Use Generative Artificial Intelligence: Evidence from User-Platform Interaction Data," HEC Research Papers Series, HEC Paris, number 1563, May, DOI: 10.2139/ssrn.5224596.
• Capkun, Vedran & Grazioli, Francesco & Lehavy, Reuven, 2025, "Takeover Restrictions, Informational Externalities, and Analyst Coverage of Peer Firms," HEC Research Papers Series, HEC Paris, number 1569, May, DOI: 10.2139/ssrn.5268842.
• Capkun, Vedran & Cianciaruso, Davide & Sinha, Kirti, 2025, "Mandatory Patient Surveys and Hospital Resource Allocation," HEC Research Papers Series, HEC Paris, number 1571, Jun, DOI: 10.2139/ssrn.5279205.
• Delis, Manthos D. & Laeven, Luc & Ongena, Steven & Delis, Fotis, 2025, "Global evidence on profit shifting within firms and across time," Working Paper Series, European Central Bank, number 3071, Jul.
• Kagerer, Benedikt & Pancaro, Cosimo & Reghezza, Alessio & De Vito, Antonio, 2025, "Hidden weaknesses: the role of unrealized losses in monetary policy transmission," Working Paper Series, European Central Bank, number 3129, Oct.
• Pius Kipruto Kosgei & Mapheleba Lekhetho, 2025, "The Relationship between Principals' Competencies in Budgeting and Performance of Financial Management Roles in Public Secondary Schools in Kenya," Social Sciences and Education Research Review, Department of Communication, Journalism and Education Sciences, University of Craiova, volume 12, issue 1, pages 131-144, July, DOI: 10.5281/zenodo.15804530.
• Maria-Madalina COLTESCU & Mariana MAN, 2025, "Social Impact, Transparency and Compliance: The Role of Accountants in Integrated Reporting - A Comparative Analysis Between Romania and EU," Social Sciences and Education Research Review, Department of Communication, Journalism and Education Sciences, University of Craiova, volume 12, issue 1, pages 33-42, July, DOI: 10.5281/zenodo.15804506.
• Wang, Yangmei & Guo, Savannah (Yuanyuan), 2025, "How does the CEO horizon problem affect the cost of bank loans?," Advances in accounting, Elsevier, volume 68, issue C, DOI: 10.1016/j.adiac.2024.100768.
• Badger, Amanda & Li, Siqi & Park, Hyungshin & Park, Sang Hyun, 2025, "The effect of ASC 606 adoption on value relevance of revenues: Early evidence," Advances in accounting, Elsevier, volume 68, issue C, DOI: 10.1016/j.adiac.2024.100770.
• Li, Yang & Liu, Sheng & Zhou, Yaou, 2025, "Managerial ability, audit quality, and audit report lag," Advances in accounting, Elsevier, volume 68, issue C, DOI: 10.1016/j.adiac.2024.100780.
• Shi, Hanzhong & Wu, Kaishu & Zhai, Kerui, 2025, "Employee education and corporate tax outcomes: Evidence from firm-level reporting," Advances in accounting, Elsevier, volume 68, issue C, DOI: 10.1016/j.adiac.2024.100785.
• Chen, Linda H. & Jiang, George J. & Wang, Weiwei & Zhang, Joseph H., 2025, "The impact of profitability pressure and capital market valuation on tax haven engagement," Advances in accounting, Elsevier, volume 68, issue C, DOI: 10.1016/j.adiac.2024.100804.
• Farshadfar, Shadi & Samarbakhsh, Laleh & Jahan, Ismat, 2025, "Executive age, executive gender and financial statement comparability," Advances in accounting, Elsevier, volume 68, issue C, DOI: 10.1016/j.adiac.2024.100805.
• Hasan, Md Mahmudul, 2025, "Private lenders and borrowers' internal control-related private information," Advances in accounting, Elsevier, volume 68, issue C, DOI: 10.1016/j.adiac.2025.100808.
• Li, Tongxia & Lu, Chun & Xu, Lei, 2025, "Access to finance and cost stickiness: Evidence from anti-recharacterization laws," Advances in accounting, Elsevier, volume 68, issue C, DOI: 10.1016/j.adiac.2025.100816.
• Lin, K.C. & Dong, Xiaobo, 2025, "Climate policy uncertainty and analyst forecast quality for greenhouse gas-intensive firms," Advances in accounting, Elsevier, volume 68, issue C, DOI: 10.1016/j.adiac.2025.100817.
• Gong, James Jianxin & Lee, Nian Lim & Wang, Sophia I., 2025, "Do shareholders vote against executive compensation when pay is misaligned with performance?," Advances in accounting, Elsevier, volume 69, issue C, DOI: 10.1016/j.adiac.2025.100821.
• Li, Zining & Plečnik, James M. & Wilson, Wendy & Zhang, Suning, 2025, "Stock option expense recognition and the cost of equity," Advances in accounting, Elsevier, volume 69, issue C, DOI: 10.1016/j.adiac.2025.100835.
• Kim, Jeong-Bon & Kim, Junwoo & Lee, Jay Junghun, 2025, "Earnings versus cash flows in equity valuation: Evidence from the COVID-19 crisis," Advances in accounting, Elsevier, volume 69, issue C, DOI: 10.1016/j.adiac.2025.100837.
• Folsom, David & Pérez, Rebeca & Wu, Qifeng, 2025, "How does managerial entrenchment relate to Financial statement comparability?," Advances in accounting, Elsevier, volume 69, issue C, DOI: 10.1016/j.adiac.2025.100838.
• Chircop, Justin & Nguyen, Nhat Q. & Nguyen, Tri T., 2025, "Climate news and accounting comparability," Advances in accounting, Elsevier, volume 69, issue C, DOI: 10.1016/j.adiac.2025.100841.
• Kwon, Kyungeun Karry & Park, Myung Seok, 2025, "The use of non-financial performance measures in CEO compensation contracts and pricing of audit engagements: Evidence from the amendment to PCAOB AS 2110," Advances in accounting, Elsevier, volume 69, issue C, DOI: 10.1016/j.adiac.2025.100846.
• Sun, Yan & Liu, Suyi & Jin, Justin Yiqiang, 2025, "Concerted efforts: The role of component auditors in multinational group audit in China," Advances in accounting, Elsevier, volume 69, issue C, DOI: 10.1016/j.adiac.2025.100847.
• Sauciuc, Ashley K., 2025, "The effects of performance-based incentive frequency on collusion," Accounting, Organizations and Society, Elsevier, volume 114, issue C, DOI: 10.1016/j.aos.2025.101591.
• Huang, June & Lu, Shirley, 2025, "Gender diversity performance and voluntary disclosure: Mind the (gender pay) gap," Accounting, Organizations and Society, Elsevier, volume 114, issue C, DOI: 10.1016/j.aos.2025.101594.
• Li, Shelley Xin & Rajgopal, Shivaram & Srinivasan, Suraj & Wong, Yu Ting Forester, 2025, "What board-level control mechanisms changed in banks following the 2008 financial crisis? A descriptive study," Accounting, Organizations and Society, Elsevier, volume 114, issue C, DOI: 10.1016/j.aos.2025.101596.
• Hampton, Clark & Knutson, Macy & Masli, Adi & Stefaniak, Chad, 2025, "How negative accounting news events, voluntary ESG assurance, and assurance provider influence consumer purchasing intentions," Accounting, Organizations and Society, Elsevier, volume 115, issue C, DOI: 10.1016/j.aos.2025.101599.
• Bailey, Cristina & Filzen, Joshua J., 2025, "Reprint of: Audit committee member busyness and risk factor disclosure," The British Accounting Review, Elsevier, volume 57, issue 1, DOI: 10.1016/j.bar.2025.101561.
• Voshaar, Johannes & Loy, Thomas R. & Zimmermann, Jochen, 2025, "The impact of lobbying on managerial short-term resource adjustment decisions," The British Accounting Review, Elsevier, volume 57, issue 3, DOI: 10.1016/j.bar.2024.101391.
• Cumming, Douglas & Lan, Yihui & Shan, Yuan George & Zhang, Junru, 2025, "Discretionary tone in reward-based crowdfunding: Do project owners talk their way to success?," The British Accounting Review, Elsevier, volume 57, issue 3, DOI: 10.1016/j.bar.2024.101433.
• Jiang, Yan & Luo, Le & Tsang, Albert & Zhang, Yueheng, 2025, "Carbon emission trading scheme and carbon performance: The role of carbon management system," The British Accounting Review, Elsevier, volume 57, issue 3, DOI: 10.1016/j.bar.2024.101492.
• Luo, Le & Zhang, Junru, 2025, "A global study of climate uncertainty and carbon assurance," The British Accounting Review, Elsevier, volume 57, issue 4, DOI: 10.1016/j.bar.2024.101425.
• Ha, Wonsuk & Han, Seung-youb & Lee, Woo-Jong & Lim, Youngdeok, 2025, "Discretionary reporting and analyst forecasts of operating income under IFRS," The British Accounting Review, Elsevier, volume 57, issue 6, DOI: 10.1016/j.bar.2025.101634.
• Ma, Yong & Lan, Huanqi, 2025, "How does monetary policy shock affect banks' loan loss provisioning behavior? Evidence from Chinese commercial banks," China Economic Review, Elsevier, volume 91, issue C, DOI: 10.1016/j.chieco.2025.102395.
• Oesch, David & Walser, Tanja, 2025, "The impact of automation on firms' reporting quality," Journal of Corporate Finance, Elsevier, volume 92, issue C, DOI: 10.1016/j.jcorpfin.2024.102683.
• Golden, Joanna & Liu, Xiaotao Kelvin, 2025, "Capitalization of operating leases and the cost of bank loans," Journal of Corporate Finance, Elsevier, volume 92, issue C, DOI: 10.1016/j.jcorpfin.2025.102773.
• Binfarè, Matteo & Connolly, Robert A. & Grigoris, Fotis & Liu, Crocker H., 2025, "A new lease on firm behavior," Journal of Corporate Finance, Elsevier, volume 94, issue C, DOI: 10.1016/j.jcorpfin.2025.102793.
• Campbell, John L. & Zheng, Xin & Zhou, Dexin, 2025, "Number of numbers: Does a greater proportion of quantitative textual disclosure reduce information risk?," Journal of Corporate Finance, Elsevier, volume 94, issue C, DOI: 10.1016/j.jcorpfin.2025.102813.
• García Lara, Juan Manuel & García Osma, Beatriz & Gazizova, Irina & Khalilov, Akram, 2025, "Demand-driven corporate social responsibility: Symbolic versus substantive change after environmental disasters," Journal of Corporate Finance, Elsevier, volume 94, issue C, DOI: 10.1016/j.jcorpfin.2025.102816.
• Huang, Rui & Jiang, Xuejun & Li, Leonard Leye & Lu, Louise Yi & Yu, Yangxin, 2025, "The impact of local corruption on firms' narrative R&D disclosures," Journal of Corporate Finance, Elsevier, volume 94, issue C, DOI: 10.1016/j.jcorpfin.2025.102841.
• Tian, Zhifan & Zeng, Cheng (Colin) & Li, Chaofan & Wu, Yi, 2025, "Peer effects of star-analysts' departure: New evidence from China," Journal of Corporate Finance, Elsevier, volume 94, issue C, DOI: 10.1016/j.jcorpfin.2025.102844.
• Gholami, Amir & Elnahas, Ahmed, 2025, "The dark side of CEO inside debt: Evidence from stock price crash risk," Journal of Corporate Finance, Elsevier, volume 94, issue C, DOI: 10.1016/j.jcorpfin.2025.102860.
• Zhang, Liuzhen & Su, Wunhong, 2025, "Issuance of urban investment bonds and high-quality urban economic development," Economic Analysis and Policy, Elsevier, volume 85, issue C, pages 111-130, DOI: 10.1016/j.eap.2024.11.025.
• Fang, Chenli & Wang, Zhitao & Zhao, Lu, 2025, "Environmental regulations and the greenwashing of corporate ESG reports," Economic Analysis and Policy, Elsevier, volume 87, issue C, pages 1469-1481, DOI: 10.1016/j.eap.2025.07.030.
• Zhou, Hui, 2025, "Major shareholders' equity pledge and the “All talk and no action” strategy in digital transformation," Economic Analysis and Policy, Elsevier, volume 87, issue C, pages 1630-1652, DOI: 10.1016/j.eap.2025.07.036.
• Zhang, Yan & Li, Xiang & Huang, Qiyu & Mu, Xiangning, 2025, "The blur phraseology in ESG reports and firm value: textual analysis evidence from Chinese listed companies," Economic Analysis and Policy, Elsevier, volume 87, issue C, pages 281-296, DOI: 10.1016/j.eap.2025.05.059.
• Wu, Jiamei & Guo, Chong, 2025, "The externalities of inspection supervision: Evidence from corporate ESG performance in China," Economic Analysis and Policy, Elsevier, volume 88, issue C, pages 1577-1595, DOI: 10.1016/j.eap.2025.10.042.
• Xu, Zhixiang & Liu, Dehong & Li, Yushu & Guo, Fanyu, 2025, "ESG and Stock Price Volatility Risk: Evidence from Chinese A-share Market," The North American Journal of Economics and Finance, Elsevier, volume 75, issue PA, DOI: 10.1016/j.najef.2024.102277.
• Ju, Chunhua & Fang, Xusheng & Shen, Zhonghua, 2025, "ESG rating divergence and stock price crash risk," The North American Journal of Economics and Finance, Elsevier, volume 76, issue C, DOI: 10.1016/j.najef.2024.102323.
• Song, Xiaobao & Yao, Mingan & Guo, Chun, 2025, "How does the supplier size similarity affect trade credit?," The North American Journal of Economics and Finance, Elsevier, volume 76, issue C, DOI: 10.1016/j.najef.2024.102346.
• Zhao, Yikai & Zhang, Shutong & Geng, Xinyi, 2025, "Legal shifts and corporate strategy: The impact of China’s New Securities Law on earnings management," The North American Journal of Economics and Finance, Elsevier, volume 80, issue C, DOI: 10.1016/j.najef.2025.102507.
• Wang, Qun & Zhou, Yan & Zhao, Xiangfang & Zeng, Yongliang, 2025, "Collaborative culture, product quality, and firm performance," Economics Letters, Elsevier, volume 246, issue C, DOI: 10.1016/j.econlet.2024.112073.
• Wang, Jun & Chen, Xing, 2025, "Measuring inconsistency in analyst reports," Economics Letters, Elsevier, volume 247, issue C, DOI: 10.1016/j.econlet.2024.112152.
• Eliwa, Yasser & Elmaghrabi, Mohamed E., 2025, "Investment horizons and ESG decoupling: Distinct roles of long-term and short-term institutional investors," Economics Letters, Elsevier, volume 247, issue C, DOI: 10.1016/j.econlet.2025.112207.
• Qiao, Yi & Li, Xiaorong & Hu, Juncheng, 2025, "From digital to innovative: How does digital transformation affect corporate innovation?," Economics Letters, Elsevier, volume 247, issue C, DOI: 10.1016/j.econlet.2025.112210.
• Buchetti, Bruno & Perdichizzi, Salvatore & Santoni, Alessandro, 2025, "Fast to cut, slow to restore: Bank lending responses to IFRS 9 stage migrations," Economics Letters, Elsevier, volume 254, issue C, DOI: 10.1016/j.econlet.2025.112446.
• Yang, Ruohan & Su, Kun, 2025, "Attention centrality and information efficiency," Economics Letters, Elsevier, volume 254, issue C, DOI: 10.1016/j.econlet.2025.112451.
• Chen, Yuyang & Zhu, Shuyi, 2025, "Integrity atmosphere and the cost of equity: Evidence from China," Emerging Markets Review, Elsevier, volume 68, issue C, DOI: 10.1016/j.ememar.2025.101341.
• Dimitropoulos, Panagiotis E., 2025, "Credit financing, accounting quality and distress under financial turmoil: Evidence from small partnerships," Emerging Markets Review, Elsevier, volume 69, issue C, DOI: 10.1016/j.ememar.2025.101368.
• Pan, Xiaozhen & Aimaiti, Sabahati, 2025, "Actual controllers with foreign residency rights and corporate tax avoidance: Evidence from private listed companies in China," Emerging Markets Review, Elsevier, volume 69, issue C, DOI: 10.1016/j.ememar.2025.101371.
• Dutta, Sunil & Hwang, Jinsung & Patatoukas, Panos N., 2025, "Fundamentals of carbon emissions scaling: Implications for sector peer comparisons and carbon efficient indexing," Energy Economics, Elsevier, volume 143, issue C, DOI: 10.1016/j.eneco.2025.108300.
• Yan, Kai & Liu, Na & Shi, Lei & Yang, Lisi & Lu, Meiting, 2025, "How does FinTech enable the expansion of green innovation boundaries: Evidence from the interventions of China's environmental protection tax law," Energy Economics, Elsevier, volume 144, issue C, DOI: 10.1016/j.eneco.2025.108367.
• Postiglione, Massimo & Carini, Cristian & Falini, Alberto, 2025, "Assessing Firm ESG Performance Through Corporate Survival: The Moderating Role of Firm Size," International Review of Financial Analysis, Elsevier, volume 100, issue C, DOI: 10.1016/j.irfa.2025.103973.
• Mi, Biao & Zhang, Luqiao & Han, Liang, 2025, "Balancing acts: Bank market deregulation and the dynamics of earnings management," International Review of Financial Analysis, Elsevier, volume 101, issue C, DOI: 10.1016/j.irfa.2025.104040.
• Boubaker, Sabri & Gao, Lei & Hoang, Khanh & Nguyen, Cuong, 2025, "Natural disasters, unnatural earnings: How do climate disasters impact earnings management?," International Review of Financial Analysis, Elsevier, volume 102, issue C, DOI: 10.1016/j.irfa.2025.104043.
• Zhai, Qifan & Xu, Lin, 2025, "Employee welfare and earnings management," International Review of Financial Analysis, Elsevier, volume 102, issue C, DOI: 10.1016/j.irfa.2025.104076.
• Choi, Heeick & Karim, Khondkar & Liu, Yin, 2025, "Tournament incentives, corporate overinvestment, and economic consequences," International Review of Financial Analysis, Elsevier, volume 102, issue C, DOI: 10.1016/j.irfa.2025.104090.
• Deng, Bofu & Peng, Zhenge & Chan, Kam C. & Chen, Hongce, 2025, "Top management team stability and stock price crash risk: Evidence from China," International Review of Financial Analysis, Elsevier, volume 102, issue C, DOI: 10.1016/j.irfa.2025.104126.
• Abdesslem, Rim Ben & Chkir, Imed & Saadi, Samir, 2025, "Earning quality and climate risk: The case of European firms," International Review of Financial Analysis, Elsevier, volume 102, issue C, DOI: 10.1016/j.irfa.2025.104133.
• Guo, Meng & Luo, Danglun & Liu, Chen, 2025, "Opportunism in crisis: Big baths and COVID-19 disclosure," International Review of Financial Analysis, Elsevier, volume 102, issue C, DOI: 10.1016/j.irfa.2025.104134.
• Fengler, Matthias R. & Phan, Tri Minh, 2025, "Unveiling themes in 10-K disclosures: A new topic modeling perspective," International Review of Financial Analysis, Elsevier, volume 103, issue C, DOI: 10.1016/j.irfa.2025.104121.
• Marisetty, Vijaya B. & Kommatt, Athira, 2025, "Board gender diversity and accounting conservatism," International Review of Financial Analysis, Elsevier, volume 104, issue PA, DOI: 10.1016/j.irfa.2025.104309.
• Cho, Seunghyun & Pae, Jinhan & Yoo, Choong-Yuel, 2025, "CEO war trauma and corporate tax avoidance," International Review of Financial Analysis, Elsevier, volume 104, issue PA, DOI: 10.1016/j.irfa.2025.104343.
• Huang, Hengxuan & Liu, Suyi & Gong, Yuan & Yan, Zehao & Ge, Zhixiang, 2025, "Export control and earnings management: Evidence from China," International Review of Financial Analysis, Elsevier, volume 104, issue PB, DOI: 10.1016/j.irfa.2025.104341.
• Machokoto, Michael & Lemma, Tesfaye T. & Kadzima, Marvelous, 2025, "Language structure and corporate financing: The role of future time reference," International Review of Financial Analysis, Elsevier, volume 105, issue C, DOI: 10.1016/j.irfa.2025.104392.
• Balachandran, Balasingham & Faff, Robert W. & Minnick, Kristina & Shams, Syed, 2025, "Does the readability of target firms' annual reports matter to bidders?," International Review of Financial Analysis, Elsevier, volume 105, issue C, DOI: 10.1016/j.irfa.2025.104425.
• Liu, Jing & Fan, Yizhong & Yu, Peng & Ren, Yijia, 2025, "Superstar CEOs and the presentation style of CSR reports: Truthful reflection or impression management?," International Review of Financial Analysis, Elsevier, volume 105, issue C, DOI: 10.1016/j.irfa.2025.104445.
• Hoepner, Andreas G.F. & Schiemann, Frank & Schneider, Fabiola I. & Tietmeyer, Raphael, 2025, "ESG disclosure as advertisement of corporate bond issuances," International Review of Financial Analysis, Elsevier, volume 106, issue C, DOI: 10.1016/j.irfa.2025.104478.
• Zhang, Guanglong & Lin, Qi & Chan, Kam C., 2025, "Local government debt and corporate labor decisions: Evidence from China," International Review of Financial Analysis, Elsevier, volume 106, issue C, DOI: 10.1016/j.irfa.2025.104534.
• Tang, Weizheng & Wang, Yanping & Zhang, Lihang, 2025, "The effect of tax revenue targets on firms’ tax burden: Evidence from China," International Review of Financial Analysis, Elsevier, volume 108, issue PA, DOI: 10.1016/j.irfa.2025.104638.
• Zhao, Dongshuai & Wang, Zhongli & Schweizer-Gamborino, Florian & Sornette, Didier, 2025, "Polytope Fraud Theory," International Review of Financial Analysis, Elsevier, volume 97, issue C, DOI: 10.1016/j.irfa.2024.103734.
• Buchetti, Bruno & Arduino, Francesca Romana & Perdichizzi, Salvatore, 2025, "A literature review on corporate governance and ESG research: Emerging trends and future directions," International Review of Financial Analysis, Elsevier, volume 97, issue C, DOI: 10.1016/j.irfa.2024.103759.
• Yang, Jie & Yu, Juan & Bao, Mengqi, 2025, "Intelligent manufacturing and trade credit," International Review of Financial Analysis, Elsevier, volume 97, issue C, DOI: 10.1016/j.irfa.2024.103784.
• Li, Ziwei & Hyung, Dae Eun & Lee, Dong Young, 2025, "Financial flexibility and corporate financing efficiency," International Review of Financial Analysis, Elsevier, volume 98, issue C, DOI: 10.1016/j.irfa.2024.103892.
• Ye, Xixi & Gao, Tao & Zhang, Meijia & Zheng, Zhanhao, 2025, "Concealment and detection: The influence of management tone on analyst forecast revisions," International Review of Financial Analysis, Elsevier, volume 99, issue C, DOI: 10.1016/j.irfa.2025.103958.
• Tran, Viet, 2025, "Climate policy uncertainty and earnings management," Finance Research Letters, Elsevier, volume 71, issue C, DOI: 10.1016/j.frl.2024.106393.
• Sonu, Catherine Heyjung, 2025, "The effect of dividend tax reform on earnings management: Evidence from a natural experiment in Korea," Finance Research Letters, Elsevier, volume 71, issue C, DOI: 10.1016/j.frl.2024.106450.
• Gong, Manning & Cao, Chunfang & Zhang, Yuheng, 2025, "Government disclosure specificity and stock price synchronicity: Evidence from local government work reports in China," Finance Research Letters, Elsevier, volume 71, issue C, DOI: 10.1016/j.frl.2024.106463.
• Kreß, Andreas & Eierle, Brigitte & Hartlieb, Sven & Mazzi, Francesco, 2025, "Hedge accounting and firms’ future investment spending," Finance Research Letters, Elsevier, volume 72, issue C, DOI: 10.1016/j.frl.2024.106477.
• Xue, Haiyan & Shi, Jin & Zhang, Xindong & Ding, Shusheng, 2025, "The spillover effect of IPO technology risk information on stock price synchronization: Evidence from China," Finance Research Letters, Elsevier, volume 74, issue C, DOI: 10.1016/j.frl.2025.106803.
• Yang, Daoxiang & Jiao, Xuyang & Liao, Wenjiu, 2025, "Audit risk and green innovation in SMEs," Finance Research Letters, Elsevier, volume 76, issue C, DOI: 10.1016/j.frl.2025.106978.
• Al-Dah, Bilal & Dah, Mustafa A. & El-Helaly, Moataz, 2025, "Board diversity and related party transactions," Finance Research Letters, Elsevier, volume 77, issue C, DOI: 10.1016/j.frl.2025.107046.
• Kong, Yan & Li, Yang & Wan, Bonan, 2025, "Big data development, accounting information quality, and corporate innovation," Finance Research Letters, Elsevier, volume 78, issue C, DOI: 10.1016/j.frl.2025.107257.
• Shi, Hui, 2025, "Does provincial gambling intensity affect corporate maturity mismatch? Evidence from China," Finance Research Letters, Elsevier, volume 79, issue C, DOI: 10.1016/j.frl.2025.107195.
• Kang, Grace Il-Joo & Yoo, G-Song, 2025, "Analysts' vs. investors' optimism bias in legal and normative CSR," Finance Research Letters, Elsevier, volume 79, issue C, DOI: 10.1016/j.frl.2025.107350.
• Liu, Guangqiang & Zhang, Yifan & Liu, Chun, 2025, "How does governmental accounting and financial supervision affect the quality of analysts’ forecasts?," Finance Research Letters, Elsevier, volume 85, issue PB, DOI: 10.1016/j.frl.2025.107926.
• de Jong, Pieter, 2025, "Do risk warnings predict capital raising? Evidence from 10-K disclosures and subsequent 8-K filings," Finance Research Letters, Elsevier, volume 85, issue PB, DOI: 10.1016/j.frl.2025.108000.
• Abudy, Menachem (Meni) & Shust, Efrat, 2025, "Cost behavior and profitability of family firms," Finance Research Letters, Elsevier, volume 85, issue PB, DOI: 10.1016/j.frl.2025.108006.
• Miao, Yong & Wan, Ting, 2025, "How does financial robustness enhance the product market competitiveness of new retail enterprises? The moderating role of external supervision," Finance Research Letters, Elsevier, volume 85, issue PC, DOI: 10.1016/j.frl.2025.108091.
• Hasan, Md Mahmudul, 2025, "U.S. political corruption and real earnings management: effects of product market competition," Finance Research Letters, Elsevier, volume 85, issue PC, DOI: 10.1016/j.frl.2025.108100.
• Sheng, Xiaohan & Yang, Lin, 2025, "From headlines to earnings: Do biodiversity disclosures tighten analyst forecasts?," Finance Research Letters, Elsevier, volume 85, issue PD, DOI: 10.1016/j.frl.2025.108158.
• Liu, Yanmei & Ji, Zhenhua, 2025, "Internal pay gaps, female executives, and corporate organizational resilience," Finance Research Letters, Elsevier, volume 85, issue PE, DOI: 10.1016/j.frl.2025.108173.
• Behnamrad, Mahsa & Jo, Jaehee & Kim, Hui Dong, 2025, "The valuation allowance for deferred tax assets and stock price crash risk," Finance Research Letters, Elsevier, volume 86, issue PC, DOI: 10.1016/j.frl.2025.108513.
• Jo, Jaehee & Jung, Keumah & Park, Sohee, 2025, "Are borrowing costs affected by audit market structure? Evidence from market concentration," Finance Research Letters, Elsevier, volume 86, issue PE, DOI: 10.1016/j.frl.2025.108749.
• Taran-Bozbay, Alina & Zahid, R.M.Ammar & Shakri, Irfan Haider, 2025, "Does geopolitical risk drive earnings management? Evidence from Low- and Middle-Income countries," Finance Research Letters, Elsevier, volume 86, issue PE, DOI: 10.1016/j.frl.2025.108762.
• Lee, Sunhyung & Wang, Yunsen, 2025, "Foreign direct investment and the rise of multinational market power," Finance Research Letters, Elsevier, volume 86, issue PG, DOI: 10.1016/j.frl.2025.108788.
• Li, Keming & Nishikawa, Takeshi & Rao, Ramesh P., 2025, "Does the threat of short selling discipline management? Evidence from default risk changes around regulation SHO," Journal of Financial Markets, Elsevier, volume 73, issue C, DOI: 10.1016/j.finmar.2024.100960.
• Fang, Ming & Wu, Qiang & Xu, Xin (Emma) & Zhou, Zejiang, 2025, "CFO social networks and corporation taxation," Journal of Financial Stability, Elsevier, volume 78, issue C, DOI: 10.1016/j.jfs.2025.101405.
• Ding, Mingfa & Han, Yikai & Shen, Mi & Suardi, Sandy, 2025, "Political turnover and related party transactions in Chinese state-owned enterprises," Global Finance Journal, Elsevier, volume 68, issue C, DOI: 10.1016/j.gfj.2025.101182.
• Föhr, Tassilo L. & Reichelt, Valentin & Marten, Kai-Uwe & Eulerich, Marc, 2025, "A Framework for the Structured Implementation of Process Mining for Audit Tasks," International Journal of Accounting Information Systems, Elsevier, volume 56, issue C, DOI: 10.1016/j.accinf.2025.100727.
• Kim, Joung W. & Lee, Daeun, 2025, "Excessive custom XBRL tag usage in 10-K filings and SEC oversight," International Journal of Accounting Information Systems, Elsevier, volume 56, issue C, DOI: 10.1016/j.accinf.2025.100742.
• Zhan, Huawang & Shen, Huayu & Guo, Hui, 2025, "Research on the impact of ESG scores on corporate substantive and strategic green innovation," Innovation and Green Development, Elsevier, volume 4, issue 1, DOI: 10.1016/j.igd.2024.100194.
• Bose, Sudipta & Boubaker, Sabri & Daradkeh, Hussein & Shams, Syed, 2025, "From the executive suite to the environment: How does CEO power affect climate change disclosures?," Journal of International Financial Markets, Institutions and Money, Elsevier, volume 100, issue C, DOI: 10.1016/j.intfin.2025.102140.
• Jacoby, Gady & Liao, Rose C. & Wang, Yan & Wu, Zhenyu, 2025, "An intertemporal international asset pricing model: Theory and evidence," Journal of International Financial Markets, Institutions and Money, Elsevier, volume 102, issue C, DOI: 10.1016/j.intfin.2025.102162.
• Adza, Solomon Wise Dodzidenu & Dak-Adzaklo, Adelaide & Bimpong, Patrick & Kudoh, James Edudzi & Dak-Adzaklo, Cephas Simon Peter, 2025, "Terrorism, institutional environment, and corporate cash holdings," Journal of International Financial Markets, Institutions and Money, Elsevier, volume 105, issue C, DOI: 10.1016/j.intfin.2025.102227.
• Anagnostopoulou, Seraina C. & Tsekrekos, Andrianos E., 2025, "Accounting comparability between M&A bidders and targets and deal outcome," Journal of International Financial Markets, Institutions and Money, Elsevier, volume 99, issue C, DOI: 10.1016/j.intfin.2024.102096.
• Su, Yang & Zhang, Junrui & Zhao, Hong & Zhou, Mingming, 2025, "Other comprehensive income volatility and bank risk," Journal of International Financial Markets, Institutions and Money, Elsevier, volume 99, issue C, DOI: 10.1016/j.intfin.2025.102115.
• Armstrong, Daphne M. & Glaeser, Stephen & Hoopes, Jeffrey L., 2025, "Measuring firm exposure to government agencies," Journal of Accounting and Economics, Elsevier, volume 79, issue 1, DOI: 10.1016/j.jacceco.2024.101703.
• Garman, Amy D. & Kubick, Thomas R., 2025, "Mitigating risk-shifting in corporate pension plans: Evidence from stakeholder constituency statutes," Journal of Accounting and Economics, Elsevier, volume 79, issue 1, DOI: 10.1016/j.jacceco.2024.101704.
• Hepfer, Bradford F. & Judd, Hannah W. & Rice, Sarah C., 2025, "Signaling innovation: The nontax benefits of claiming R&D tax credits," Journal of Accounting and Economics, Elsevier, volume 79, issue 1, DOI: 10.1016/j.jacceco.2024.101718.
• Ru, Hong & Yang, Endong & Zou, Kunru, 2025, "Early-life experience and CEOs’ reactions to COVID-19," Journal of Accounting and Economics, Elsevier, volume 79, issue 1, DOI: 10.1016/j.jacceco.2024.101734.
• Cen, Xiao & Li, Nan & Tang, Chao & Wang, Juanting, 2025, "Preference dynamics and risk-taking incentives," Journal of Accounting and Economics, Elsevier, volume 79, issue 2, DOI: 10.1016/j.jacceco.2024.101739.
• Hui, Kai Wai & Oh, Jun & She, Guoman & Yeung, P. Eric, 2025, "Contract contingencies and uncertainty: Evidence from product market contracts," Journal of Accounting and Economics, Elsevier, volume 79, issue 2, DOI: 10.1016/j.jacceco.2024.101743.
• Delis, Fotis & Delis, Manthos D. & Laeven, Luc & Ongena, Steven, 2025, "Global evidence on profit shifting within firms and across time," Journal of Accounting and Economics, Elsevier, volume 79, issue 2, DOI: 10.1016/j.jacceco.2024.101744.
• De Vito, Antonio & Hillmann, Lisa & Jacob, Martin & Vossebürger, Robert, 2025, "Do personal income taxes affect corporate tax-motivated profit shifting?," Journal of Accounting and Economics, Elsevier, volume 79, issue 2, DOI: 10.1016/j.jacceco.2024.101758.
• Ahn, Minkwan & Christensen, Theodore E. & Johnson, Ryan G. & Lewis-Western, Melissa F., 2025, "The future performance implications of Non-GAAP firms’ investments," Journal of Accounting and Economics, Elsevier, volume 79, issue 2, DOI: 10.1016/j.jacceco.2024.101760.
• Liu, Betty & Moss, Austin, 2025, "The role of accounting information in an era of fake news," Journal of Accounting and Economics, Elsevier, volume 79, issue 2, DOI: 10.1016/j.jacceco.2024.101764.
• Baik, Bok & Kim, Alex G. & Kim, David S. & Yoon, Sangwon, 2025, "Vocal delivery quality in earnings conference calls," Journal of Accounting and Economics, Elsevier, volume 80, issue 1, DOI: 10.1016/j.jacceco.2024.101763.
• Breuer, Matthias & Leuz, Christian & Vanhaverbeke, Steven, 2025, "Reporting regulation and corporate innovation," Journal of Accounting and Economics, Elsevier, volume 80, issue 1, DOI: 10.1016/j.jacceco.2025.101769.
• Jiang, Xu & Mondria, Jordi & Yang, Liyan, 2025, "The asset pricing and real implications of relationship intensity disclosure," Journal of Accounting and Economics, Elsevier, volume 80, issue 1, DOI: 10.1016/j.jacceco.2025.101770.
• Pandey, Vivek & Shen, Xingyu & Wu, Joanna Shuang, 2025, "Partisan regulatory actions: Evidence from the SEC," Journal of Accounting and Economics, Elsevier, volume 80, issue 1, DOI: 10.1016/j.jacceco.2025.101777.
• Granja, João & Nagel, Fabian, 2025, "Current Expected Credit Losses and consumer loans," Journal of Accounting and Economics, Elsevier, volume 80, issue 1, DOI: 10.1016/j.jacceco.2025.101781.
• Dittmann, Ingolf & Li, Amy Yazhu & Obernberger, Stefan & Zheng, Jiaqi (Jacky), 2025, "Equity-based compensation and the timing of share repurchases: the role of the corporate calendar," Journal of Accounting and Economics, Elsevier, volume 80, issue 1, DOI: 10.1016/j.jacceco.2025.101798.
• Chen, Jie & Su, Xunhua & Tian, Xuan & Xu, Bin & Zuo, Luo, 2025, "Do major corporate customers deter supplier misconduct?," Journal of Accounting and Economics, Elsevier, volume 80, issue 2, DOI: 10.1016/j.jacceco.2025.101801.