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

2025

• Korneliusz Slaz, 2025, "Artificial Intelligence - Analysis from an Accounting," European Research Studies Journal, European Research Studies Journal, volume 0, issue 3, pages 1438-1453.
• Joanna Florek & Dorota Czerwinska-Kayzer, 2025, "Profitability of Self-Employment in Poland after the Introduction of the Polish Deal Regulations Compared to Other EU Countries," European Research Studies Journal, European Research Studies Journal, volume 0, issue 3, pages 316-333.
• Karol Dabrowski & Katarzyna Skrzypek & Daria Moskwa - Beczkowska, 2025, "Orders for Sustainability Reports – A New Phenomenon in Manufacturing Companies in the Metal and Automotive Industries," European Research Studies Journal, European Research Studies Journal, volume 0, issue 3, pages 659-673.
• Malgorzata Smolen- Bojanczyk, 2025, "The Role of Audit in Detecting Accounting Fraud: The Perspective of Poland," European Research Studies Journal, European Research Studies Journal, volume 0, issue 4, pages 1643-1652.
• Wojciech Sadkowski, 2025, "Quality Costing in Selected Service Enterprises: A Multivariate Comparative Analysis," European Research Studies Journal, European Research Studies Journal, volume 0, issue 4, pages 1899-1916.
• Jacek Kalinowski, 2025, "Reporting on Sustainability in Universities: A Survey of the Websites of 20 Universities - Shanghai Ranking Leaders," European Research Studies Journal, European Research Studies Journal, volume 0, issue 4, pages 355-372.
• Michal Cwiakala & Gabriela Wojak & Dariusz Baran & Ernest Gorka & Bartlomiej Bartnik & Waldemar Gajda & Ryszard Ratajski, 2025, "Financial Management Challenges in Enterprises Employing Remote and Hybrid Workforces," European Research Studies Journal, European Research Studies Journal, volume 0, issue 4, pages 595-615.
• Andrea Garlatti & Paolo Fedele & Silvia Iacuzzi, 2025, "ESG performance measures in universities? strategic plans," ECONOMIA PUBBLICA, FrancoAngeli Editore, volume 2025, issue 1, pages 33-70.
• Nina Boyarchenko & Kinda Hachem & Anya V. Kleymenova, 2025, "The Theory of Financial Stability Meets Reality," Finance and Economics Discussion Series, Board of Governors of the Federal Reserve System (U.S.), number 2025-054, Aug, DOI: 10.17016/FEDS.2025.054.
• Kinda Hachem, 2025, "Designing Bank Regulation with Accounting Discretion," Liberty Street Economics, Federal Reserve Bank of New York, number 20251215, Dec, DOI: 10.59576/lse.20251215.
• Nina Boyarchenko & Kinda Hachem & Anya V. Kleymenova, 2025, "The Theory of Financial Stability Meets Reality," Staff Reports, Federal Reserve Bank of New York, number 1155, Jun, DOI: 10.59576/sr.1155.
• Carmela Nitti & Marco Bellucci & Pierluigi Terenzi & Giacomo Manetti, 2025, "Insights from the management and accountability practices of the Florence cathedral construction site (1353-1382)," Working Papers - Business, Universita' degli Studi di Firenze, Dipartimento di Scienze per l'Economia e l'Impresa, number wp2025_01.rdf.
• Beatrice-Elena Gore & Ana-Rebeca Neagu (Ion) & Alexandra Tarau & Florin Radu, 2025, "The Impact of the Digital Age, with a Focus on the Competitiveness of Human Capital in the Accounting Profession," Journal of Financial Studies, Institute of Financial Studies, volume 10, issue 18, pages 134-146, May, DOI: 10.55654/JFS.2025.10.18.07.
• Ramona-Ionela Haraguș & Attila Szora Tamaș, 2025, "What Will be the Impact of Transposing Directive (EU) 2022/2464 of the European Parliament and of the Council in Romania?," Journal of Financial Studies, Institute of Financial Studies, volume 10, issue 18, pages 147-163, May, DOI: 10.55654/JFS.2025.10.18.08.
• Adrian Bojan & Monica Violeta Achim, 2025, "Financial Transparency and Tax Avoidance Risks for Manufacturing Companies: A Stock Market Analysis of Tax Compliance in Romania," Journal of Financial Studies, Institute of Financial Studies, volume 10, issue 18, pages 30-60, May, DOI: 10.55654/JFS.2025.10.18.02.
• Iulia-Diana Costea & Camelia-Daniela Hategan, 2025, "Adapting to ESG Trends: Sustainability Reporting and Assurance Practices in Romania," Journal of Financial Studies, Institute of Financial Studies, volume 10, issue 18, pages 73-90, May, DOI: 10.55654/JFS.2025.10.18.04.
• Nina Petrukha & Dmytro Sushko & Lyudmyla Meliankova & Oleksandr Rybitskyi & Ruslan Ovcharenko, 2025, "The Evolution of Accounting Practices in the Context of Sustainability and Social Impact, Considering Trends in Financial Analysis," Notas Económicas, Faculty of Economics, University of Coimbra, issue 60, pages 147-161, December, DOI: 10.14195/2183-203X_60_9.
• Zineb Khaless, 2025, "Theoretical Impact of IFRS 9 on Banking Performance: A Literature Review and Conceptual Framework," Post-Print, HAL, number hal-05052796, Apr, DOI: 10.5281/zenodo.15306836.
• Fotis Delis & Manthos Delis & Luc Laeven & Steven Ongena, 2025, "Global evidence on profit shifting within firms and across time," Post-Print, HAL, number hal-05133748, Apr, DOI: 10.1016/j.jacceco.2024.101744.
• Yuri Biondi & Colin Haslam & Corrado Malberti, 2025, "Introduction to “Better Company Law for Sustainable Business Conduct: ELI Guidance on Company Capital and Financial Accounting for Corporate Sustainability”," Post-Print, HAL, number hal-05414514, Feb, DOI: 10.1515/ael-2025-2001.
• Yuri Biondi, 2025, "Limits of Empirical Studies in Accounting and Social Sciences: A Constructive Critique from Accounting, Economics and the Law," Post-Print, HAL, number hal-05414530, Feb, DOI: 10.1515/ael-2021-0089.
• Vedran Capkun & Davide Cianciaruso & Kirti Sinha, 2025, "Mandatory Patient Surveys and Hospital Resource Allocation," Working Papers, HAL, number hal-05380256, Jun, DOI: 10.2139/ssrn.5279205.
• Dina Bičvić, 2025, "Značaj zakonodavnih aspekata u procesu donošenja odluke o eksternalizaciji računovodstvenih usluga," Ekonomski pregled, Hrvatsko društvo ekonomista (Croatian Society of Economists), volume 76, issue 2, pages 111-125, DOI: 10.32910/ep.76.2.2.
• Marija Vuković & Maja Mateljan, 2025, "The Impact of Behavioral Factors on the Actions of Investors in Cryptocurrency Market," Ekonomski pregled, Hrvatsko društvo ekonomista (Croatian Society of Economists), volume 76, issue 4, pages 301-314, DOI: 10.32910/ep.76.4.3.
• Keloharju, Matti & Keluharju, Roope, 2025, "Accounting Research in the Age of AI," Working Paper Series, Research Institute of Industrial Economics, number 1528, Jul, revised 29 Jul 2025.
• Iryna Shushakova & Halyna Umantsiv, 2025, "Forensic Economic Research in Tax Dispute Resolution," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 112-120, March, DOI: 10.33146/2307-9878-2025-1(107)-112-.
• Tetyana Storozhuk & Artem Morhunenko, 2025, "Documentation of Transfer Pricing Transactions in the Accounting System of Multinational Enterprise Groups," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 15-23, March, DOI: 10.33146/2307-9878-2025-1(107)-15-2.
• Vitalii Shkromyda, 2025, "Scientific Trends in Reputation Management and Its Accounting and Analytical Support: A Bibliometric Analysis," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 171-178, March, DOI: 10.33146/2307-9878-2025-1(107)-171-.
• Oleh Sokil & Lyubomyr Pylypenko & Alla Yasinska, 2025, "Accounting and Analytical Tools for Economic Stability Assessing of Ukraine's Agricultural Sector," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 13-21, June, DOI: 10.33146/2307-9878-2025-2(108)-13-2.
• Widyana Rahma Cahyani & Sri Pujiningsih & Makaryanawati, 2025, "Revealing the Green Leaders: Climate Change Disclosure based on TCFD's Recommendations," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 135-151, June, DOI: 10.33146/2307-9878-2025-2(108)-135-.
• Viktoria Yatsenko, 2025, "Accounting and Auditing of Costs and Costing of Military Products during Martial Law and Post-War Reconstruction: Institutional Aspect," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 22-31, June, DOI: 10.33146/2307-9878-2025-2(108)-22-3.
• Zenovii-Mykhailo Zadorozhnyi & Volodymyr Muravskyi, 2025, "Problematic Issues Concerning the Accounting Method," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 14-20, September, DOI: 10.33146/2518-1181-2025-3(109)-14-2.
• Maryna Demianchuk & Oksana Savastieieva & Oleksandr Kuruch, 2025, "Big Data and Artificial Intelligence in Accounting and Information Systems of Insurance Business Stakeholders," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 5-13, September, DOI: 10.33146/2518-1181-2025-3(109)-5-13.
• Anton Lupiichuk & Oleg Shevchuk, 2025, "Information Technologies for Smart Construction: Accounting and Control Aspect," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 51-57, September, DOI: 10.33146/2518-1181-2025-3(109)-51-5.
• Serhii Ostapchuk & Lesia Voliak, 2025, "Accounting and Valuation Component of Implementing Nature-Based Solutions," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 58-69, September, DOI: 10.33146/2518-1181-2025-3(109)-58-6.
• Andrii Chuienkov, 2025, "The Impact of an Accountant's Professional Judgment on the Assessment of Business Value Creation," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 70-81, September, DOI: 10.33146/2518-1181-2025-3(109)-70-8.
• Volodymyr Kladiyev, 2025, "Managerial and Institutional Framework for Integrating Accounting and Reporting Data into the Public Governance System of the Agricultural Sector," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 159-170, December, DOI: 10.33146/2518-1181-2025-4(110)-159-.
• Iryna Zhurakovska, 2025, "Financial Statements Audit and Simplified Accounting for Small Businesses: Key Trends," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 5-13, December, DOI: 10.33146/2518-1181-2025-4(110)-5-13.
• Sulaiman Musa & Masairol Haji Masri & Mahani binti Hamdan, 2025, "Sharia Supervisory Board, Board Attributes And Real Earnings Management In Islamic Banks," Journal of Islamic Monetary Economics and Finance, Bank Indonesia, volume 11, issue 1, pages 147-174, March, DOI: https://doi.org/10.21098/jimf.v11i1.
• Bojan Malchev & Marina Trpeska & Violeta Cvetkoska, 2025, "Mapping the Evolution of Financial Statement Analysis: A Comprehensive Bibliometric Review," Croatian Economic Survey, The Institute of Economics, Zagreb, volume 27, issue 2, pages 107-146, December.
• Tatsuya Kato & Koki Sawai, 2025, "An Accounting Analysis of Emissions Trading Systems," IMES Discussion Paper Series, Institute for Monetary and Economic Studies, Bank of Japan, number 25-E-02, Mar.
• Thomas Ehrmann & Aloys Prinz, 2025, "The auditing game: the dark side of the private provision of a public good," European Journal of Law and Economics, Springer, volume 59, issue 2, pages 329-376, April, DOI: 10.1007/s10657-023-09785-6.
• Branko Radulović & Miljan Savić, 2025, "Accounting practitioners and small business clients’ tax compliance: evidence from the survey of Serbian accountants," European Journal of Law and Economics, Springer, volume 59, issue 2, pages 277-305, April, DOI: 10.1007/s10657-024-09798-9.
• Tadeusz Dudycz, 2025, "Legal form affects the performance of a company," European Journal of Law and Economics, Springer, volume 60, issue 1, pages 81-143, August, DOI: 10.1007/s10657-025-09852-0.
• Joseph F. Brazel & Justin Leiby & Tammie J. Schaefer, 2025, "Who Rewards Appropriate Levels of Professional Skepticism?," Journal of Business Ethics, Springer, volume 196, issue 2, pages 439-450, January, DOI: 10.1007/s10551-024-05732-w.
• Aline Grahn, 2025, "Greenhouse Gas Disclosure: Evidence from Private Firms," Journal of Business Ethics, Springer, volume 197, issue 1, pages 177-194, February, DOI: 10.1007/s10551-024-05697-w.
• Ling He & Shiyang Hu & Dongmin Kong & Xiao Li, 2025, "Sincere Action or Sweet Talk: How Do Firms Respond to Retail Investors’ Green Appeals?," Journal of Business Ethics, Springer, volume 201, issue 1, pages 193-218, October, DOI: 10.1007/s10551-025-06078-7.
• Hongbo He & Yiqing Chen & Ruiqi Guo & Lerong He & Hong Wan, 2025, "Cost of Vagueness: Stakeholders’ Responses to Firms’ ESG Information," Journal of Business Ethics, Springer, volume 202, issue 3, pages 543-566, December, DOI: 10.1007/s10551-025-06001-0.
• Helmi A. Boshnak, 2025, "The impact of corporate governance and ownership structure on the capital structure decisions of Saudi listed firms," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), volume 29, issue 2, pages 543-572, June, DOI: 10.1007/s10997-024-09706-y.
• Martin Hibbeln & Ralf Metzler & Werner Osterkamp, 2025, "Not on the same page: comprehensibility of MBS investment prospectuses," Review of Derivatives Research, Springer, volume 28, issue 2, pages 1-37, July, DOI: 10.1007/s11147-025-09213-8.
• Lucile Faurel & Mark Soliman & Jessica Watkins & Teri Lombardi Yohn, 2025, "Firm-level investor favoritism and the external financing and capital expenditure anomalies," Review of Quantitative Finance and Accounting, Springer, volume 64, issue 1, pages 237-274, January, DOI: 10.1007/s11156-024-01299-9.
• Chloe Yu-Hsuan Wu & Shou-Min Tsao & Che-Hung Lin, 2025, "Accounting conservatism, corporate diversification and firm value," Review of Quantitative Finance and Accounting, Springer, volume 64, issue 1, pages 371-415, January, DOI: 10.1007/s11156-024-01308-x.
• Yu-An Chen & Dan Palmon, 2025, "The stock market boosts its rewards for increasing earnings patterns," Review of Quantitative Finance and Accounting, Springer, volume 64, issue 2, pages 663-711, February, DOI: 10.1007/s11156-024-01316-x.
• Fangfang Hou, 2025, "Foreign capital exposure and firms’ financial reporting behavior: international evidence from equity market openings," Review of Quantitative Finance and Accounting, Springer, volume 64, issue 2, pages 621-662, February, DOI: 10.1007/s11156-024-01317-w.
• Mansoor Afzali & Timmy Thor, 2025, "Corporate culture and tax planning," Review of Quantitative Finance and Accounting, Springer, volume 64, issue 2, pages 861-898, February, DOI: 10.1007/s11156-024-01320-1.
• Chia-Hsin Chiang & Helen Choy & Yan-Jie Yang & Shu-Ling Yeh, 2025, "Strategic alignment between supply chain partners and cost stickiness of suppliers," Review of Quantitative Finance and Accounting, Springer, volume 64, issue 2, pages 941-999, February, DOI: 10.1007/s11156-024-01324-x.
• Dehong Liu & Tiantian Lin & Carl R. Chen & Wenjun Feng, 2025, "Air pollution, analyst information provision, and stock price synchronicity," Review of Quantitative Finance and Accounting, Springer, volume 64, issue 3, pages 1029-1077, April, DOI: 10.1007/s11156-024-01326-9.
• Prodosh Eugene Simlai, 2025, "Investor sophistication, investor sentiment, and cash-based operating profitability," Review of Quantitative Finance and Accounting, Springer, volume 64, issue 3, pages 1079-1103, April, DOI: 10.1007/s11156-024-01328-7.
• Matthew Cedergren & Ting Luo & Jing Wu & Jianqiao Yu & Yue Zhang, 2025, "Spillover effects of credit default swaps on corporate disclosure along the supply chain," Review of Quantitative Finance and Accounting, Springer, volume 64, issue 3, pages 1309-1339, April, DOI: 10.1007/s11156-024-01332-x.
• Joel T. Harper & Li Sun, 2025, "Asset redeployability and corporate social responsibility," Review of Quantitative Finance and Accounting, Springer, volume 64, issue 4, pages 1595-1631, May, DOI: 10.1007/s11156-024-01341-w.
• Dirlei Luis Da Silva Junior & André Aroldo Freitas De Moura & Samuel Tiras, 2025, "Do high-profile investigations of corruption deter corruption in non-targeted firms: indirect evidence from reductions in real earnings management," Review of Quantitative Finance and Accounting, Springer, volume 64, issue 4, pages 1809-1839, May, DOI: 10.1007/s11156-024-01349-2.
• Talal Zebian & Terry Harris & Omneya Abdelsalam, 2025, "Adaptability culture and meeting or beating analysts’ estimates," Review of Quantitative Finance and Accounting, Springer, volume 65, issue 2, pages 471-537, August, DOI: 10.1007/s11156-024-01351-8.
• Audrey Hsu & Sophia Liu, 2025, "Recognition versus disclosure and stock price crash risk: Evidence from IFRS 16 adoption," Review of Quantitative Finance and Accounting, Springer, volume 65, issue 2, pages 749-776, August, DOI: 10.1007/s11156-024-01359-0.
• 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.
• Dante Domingo Terreno & Silvana Andrea Sattler, 2025, "Macroeconomic factors in the financial performance of large Argentine rgentine firms. Classification tree method," Lecturas de Economía, Universidad de Antioquia, Departamento de Economía, issue 104, pages 183-217, November, DOI: 10.17533/udea.le.n104a359327.
• Heyder Alkarawy, 2025, "Analysis and Auditing of Production Costs According to Accounting Information in Industrial Companies," Lecturas de Economía, Universidad de Antioquia, Departamento de Economía, issue 104, pages 219-243, November, DOI: 10.17533/udea.le.n104a358182.
• 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.
• Nur LISTIANI & Supramono SUPRAMONO & Theresia Woro DAMAYANTI & Yeterina Widi NUGRAHANTI, 2025, "CEO Overconfidence and Tax Aggressiveness: The Role of CEO Age and Firm Size," Oradea Journal of Business and Economics, University of Oradea, Faculty of Economics, volume 10, issue 2, pages 85-99, September, DOI: http://doi.org/10.47535/1991ojbe219.
• Malki, Elli, 2025, "Developing a Financial Strategy for Nonprofits," SocArXiv, Center for Open Science, number 5kcen_v1, Feb, DOI: 10.31219/osf.io/5kcen_v1.
• 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.