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

• Nadia Gulko & Madiha Sarwar & Catriona Hyde, 2025, "Direct Entry Students in UK Higher Education: Lived Learning Experiences and A Sense of Belonging Amidst Crisis Environments," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 24, issue 3, pages 417-455, September.
• Andreea Dinu, 2025, "Sustainability Reporting and Corporate Governance in The European Energy Sector," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 24, issue 3, pages 509-529, September.
• Thisali Liyanage & Tharusha Gooneratne & Sujeewa Damayanthi, 2025, "Journey Of Business Excellence Through Lean in An Apparel Firm: Rhetoric, Institutionalisation, And Management Accounting Implications," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 24, issue 4, pages 692-719, December.
• Houssam BAAKIR & Hanane ELLIOUA, 2025, "High-performance work practices: Key development factors and analysis of different practices in the literature," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 6, issue 10, pages 205-227.
• Tonankpon Désiré Samson DOSSOU & Karima SYLLA DOUCOURE, 2025, "Pression fiscale et gestion du résultat comptable dans les grandes entreprises au Bénin : Rôle du mode de financement," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 6, issue 10, pages 383-399.
• Soukayna NOUIDAR & Awatif AISSAOUI, 2025, "Le contrôle de gestion et la gouvernance des collectivités territoriales : une analyse bibliométrique," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 6, issue 10, pages 44-62.
• Katiénéfoa Seydou TUO & Goli Lucien Zan VAMI BI & Ovaud Evodie Epouse LOHOUROU NADO & Pénidjon Ahmed OUATTARA, 2025, "Essai de compréhension du processus de transfert de connaissance comptable dans les petites entreprises en Afrique au sud du Sahara : cas de la Côte d’Ivoire," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 6, issue 10, pages 751-765.
• Wissam BAKIZ & Abdelali EZZIADI, 2025, "Systèmes de contrôle de gestion et performance hospitalière au Maroc : une revue systématique selon la méthode PRISMA," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 6, issue 11, pages 794-807.
• Anas JABOURI & Abdelali EZZIADI, 2025, "Capacité prédictive des technologies émergentes pour le contrôle de gestion de la construction : Une analyse bibliométrique," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 6, issue 12, pages 53-74.
• Mamadou SYLLA & Ousmane Aboubakar TOURE & Issa COULIBALY, 2025, "Influence des facteurs de contingence sur l’utilisation des outils de contrôle de gestion dans les PME en Côte d’Ivoire," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 6, issue 12, pages 595-615.
• Akré NAGO & Séka Laurent YAPI, 2025, "Les déterminants de la satisfaction au travail des instituteurs du primaire public en Côte d’Ivoire," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 6, issue 1, pages 1-22.
• Dina BEN YACHRAK & El Hassan TAACHA, 2025, "La responsabilité sociétale des entreprises labellisées RSE et le contrôle de gestion : Une revue de littérature," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 6, issue 1, pages 228-253.
• Oumaima KAMMALI & Fatima Zahra EL ARIF, 2025, "Les pratiques de la communication financière : Benchmark des sociétés marocaines cotées et des entreprises du CAC 40," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 6, issue 1, pages 493-514.
• Nizar BENYOUSSEF & Zakaria BENGHAZALA, 2025, "Exploration conceptuelle de la performance : Définition, mesure et évolution," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 6, issue 1, pages 530-545.
• Ouissam EL ALAOUI & Mohamed AMEDJAR & Youssef GHANDARI, 2025, "La zakat : Revue de littérature et modalités pratiques de calcul," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 6, issue 1, pages 546-558.
• Rachid OUADDI & Amina ECH-CHBANI, 2025, "Analyse Comparative des Théories Comportementales en Économie : Un Éclairage sur les Déterminants du Comportement Humain," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 6, issue 1, pages 559-571.
• Mame Abdou DIOP & Mor Welle DIOP & Gnilane FAYE & Mamadou DIOUF, 2025, "Etude de la persistance relative des performances des fonds communs de placement au niveau de la BRVM," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 6, issue 1, pages 603-617.
• Kaoutar BENMOUMEN & Abdelkader CHARBA, 2025, "Valorisation du Capital Immatériel sous IAS/IFRS: Défis Comptables et Perspectives," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 6, issue 2, pages 554-579.
• Olaya METWALLI & Ayoub MASSIKI & Brahim DINAR & Zakaria BENJOUID & Omar KHARBOUCH, 2025, "Innovation Financière à l'Ère Numérique : Une Étude Bibliométrique des Tendances de Recherche," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 6, issue 2, pages 61-83.
• Dounia EL HAMEL & Mohamed ELKHABACHY, 2025, "La société? sportive au Maroc : approche juridico-financière," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 6, issue 3, pages 186-208.
• Khansa KASMI & Khalid ROUGGANI, 2025, "Mesurer l'Invisible : Approches Financières de l'Évaluation du Capital Immatériel dans l'Entreprise," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 6, issue 3, pages 531-545.
• Siaka FAROKO & Soumaila FANE & Abdoulaye HAROUNA TRAORE & Souleymane TRAORE, 2025, "Apport des pratiques de budgétisation sur la mobilisation des ressources dans les communes rurales du Mali," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 6, issue 4, pages 506-519.
• Yassine ALAIADI, 2025, "Le choix d’un style de management adéquat favorise la réussite de l’entreprise," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 6, issue 4, pages 598-611.
• Zineb KHALESS & Rajaa AMZIL, 2025, "Theoretical Impact of IFRS 9 on Banking Performance: A Literature Review and Conceptual Framework," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 6, issue 4, pages 626-637.
• Yassine ALAIADI, 2025, "La taille de l’entreprise joue un rôle crucial dans sa performance," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 6, issue 4, pages 658-674.
• Khadija DERROUICH & Zakaria EZ-ZARZARI & Ayoub ELASSALI, 2025, "Conceptual analysis of the role of accounting in optimizing the management of higher education institutions," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 6, issue 4, pages 733-746.
• Othman GAGA & Said KARAM & Nasredine FATHELKHIR, 2025, "Strengthening the Corporate Governance System through Financial Reporting Quality: Evidence from Accounting Conservatism in an Emerging Market," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 6, issue 5, pages 741-757.
• Mohamed EL BOURKI & Youssef NARHNARH, 2025, "L’influence de la transformation digitale sur l’efficacité du contrôle de gestion dans les établissements publics marocains : fondements et cadre théorique," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 6, issue 6, pages 173-194.
• Driss L KADIRI BOUTCHICH & Hind BENNACEUR, 2025, "Vers un modèle simplifié du Balanced Scorecard pour les PME marocaines : une approche fondée sur la littérature," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 6, issue 8, pages 322-338.
• Younes ARAB & Imane BOUNAHR, 2025, "Implémentation de la comptabilité analytique en milieu hospitalier : étude de cas d’un service d’imagerie médicale au sein d’un hôpital public marocain (SEGMA)," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 6, issue 8, pages 507-523.
• Ayoub MAALEM & Malika AKIOUD, 2025, "De la compassion managériale à la reconnaissance organisationnelle : la justice perçue comme levier – Cas d'une association de Micro-Finance à Fès," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 6, issue 8, pages 619-632.
• Mohammed AKDIM & Hafida NIA, 2025, "L’apport du pilotage de la performance et du contrôle de gestion à la performance organisationnelle au sein du secteur public à la lumière des nouvelles dispositions législatives et réglementaires marocaines," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 6, issue 9, pages 200-219.
• Hicham BADIL & Soufiane NABIL & Tarik KASBAOUI, 2025, "La mesure de la performance et les valeurs publiques : enjeux et défis pour les universités marocaines," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 6, issue 9, pages 496-511.
• Rajia ELFOGHI, 2025, "Emerging trends in management control and quality improvement in healthcare: A PRISMA Systematic Literature Review," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 6, issue 9, pages 599-611.
• Daisuke Suzuki & Shoji Kamimura & Jumpei Yamada, 2025, "Modeling Earnings Under Two Types Of Risk," Proceedings of the International Conference "Economic and Business Trends Shaping the Future", Faculty of Economics-Skopje, Ss Cyril and Methodius University in Skopje, number 001, Dec.
• Bojan Mladenović, 2025, "The Long-Run Average Cost Curve: Evidence From The Bottled Water Industry," Proceedings of the International Conference "Economic and Business Trends Shaping the Future", Faculty of Economics-Skopje, Ss Cyril and Methodius University in Skopje, number 017, Dec.
• Miroslav Serafimoski, 2025, "Classification Of A Foreign Exchange Difference From An Intragroup Monetary Liabilities And Assets In Multinational Telecomunication Companies Under Ifrs18," Proceedings of the International Conference "Economic and Business Trends Shaping the Future", Faculty of Economics-Skopje, Ss Cyril and Methodius University in Skopje, number 039, Dec.
• Songyi Han & Jaehyeon Kim & Sang Soo Park, 2025, "Real Effects of Board Reforms: International Evidence," Working Papers, Nazarbayev University, Graduate School of Business, number 2025/01, Feb.
• Soenke Sievers & Christian Sofilkanitsch, 2025, "A Survey of Restatement Literature: Determinants of Misreporting," Working Papers, Nazarbayev University, Graduate School of Business, number 2025/07, Aug.
• Daniel BOTEZ & Oana-Ancuta STÈ‚NGACIU & Anatol MELEGA & Mihaela ENACHI, 2025, "Key Audit Matters and their Impact on the Financial Statements of Listed Entities," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 23, issue 177, pages 164-179, February.
• Amira Pobric, 2025, "Reasons For Modifying Audit Opinions On Financial Reports Of Listed Companies In Bosnia And Herzegovina," Economic Thought and Practice, Department of Economics and Business, University of Dubrovnik, volume 34, issue 2, pages 581-597, november, DOI: 10.17818/EMIP/2025/17.
• Ni Wayan Rustiarini & Ni Made Sunarsih & Putu Diah Kumalasari, 2025, "Ownership Structure and Financial Restatement in Emerging Markets: A Study from Indonesia," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 4, pages 80-97.
• Valentin Burca & Anca Balan & Ovidiu-Constantin Bunget & Alin-Constantin Dumitrescu & Cristian Lungu, 2025, "New evidence on drivers influencing negotiation between financial auditors and their clients concerning resolution on the audit opinion. The case of an emerging economy," E&M Economics and Management, Technical University of Liberec, Faculty of Economics, volume 28, issue 2, pages 141-164, June, DOI: 10.15240/tul/001/2025-2-009.
• Xinyong Lu & Meinong Xi, 2025, "How can co-institutional investors enhance the core competitiveness of enterprises? Evidence from China," E&M Economics and Management, Technical University of Liberec, Faculty of Economics, volume 28, issue 4, pages 99-113, December, DOI: 10.15240/tul/001/2025-5-017.
• Michele Cascarano & Cristina Demma & Litterio Mirenda, 2025, "Asset revaluations and credit conditions," Temi di discussione (Economic working papers), Bank of Italy, Economic Research and International Relations Area, number 1486, Apr.
• Antonio Accetturo & Audinga Baltrunaite & Gianmarco Cariola & Annalisa Frigo & Marco Gallo, 2025, "The value of words: evidence from non-financial disclosure regulation," Temi di discussione (Economic working papers), Bank of Italy, Economic Research and International Relations Area, number 1498, Oct.
• Predrag Stanković & Biljana Jovković & Aleksandra Radojević Marić, 2025, "Analysis Of Factors Influencing The Type Of Audit Opinion," Economic Annals, Faculty of Economics and Business, University of Belgrade, volume 70, issue 247, pages 153-184, October –.
• Mircea Epure & Serhat Hasancebi, 2025, "The Opaque Scorecard: Environmental, Social and Financial Information During a Crisis," Working Papers, Barcelona School of Economics, number 1543, Dec.
• Nurcan Bulut & Ayşe Nur Buyruk Akbaba, 2025, "Finansman ve Faaliyet Giderlerinin Kârlılığa Etkisi: BİST Bilişim Şirketlerinde Uygulama," Bingol University Journal of Economics and Administrative Sciences, Bingol University, Faculty of Economics and Administrative Sciences, volume 9, issue 2, pages 304-3016, December, DOI: 10.33399/biibfad.1720373.
• Galek Ivan & Čičak Josip, 2025, "Earnings Management: Still an Issue?," Business Systems Research, Paradigm, volume 16, issue 1, pages 152-176, DOI: 10.2478/bsrj-2025-0008.
• Šušak Toni & Stapić Ivana, 2025, "Does Gender Matter in Audit? Evidence on Earnings Management and Audit Delay from Croatia," Business Systems Research, Paradigm, volume 16, issue 2, pages 219-239, DOI: 10.2478/bsrj-2025-0026.
• Võ Văn Hiền & Trịnh Hiệp Thiện & Bùi Văn Dương, 2025, "Tổng quan nghiên cứu hệ thống về kế toán quản trị môi trường," Tạp chí Khoa học Đại học Mở Thành phố Hồ Chí Minh - Kinh tế và Quản trị kinh doanh, Ho Chi Minh City Open University Journal of Science, Ho Chi Minh City Open University, volume 20, issue 11, pages 3-22, DOI: 10.46223/HCMCOUJS.econ.vi.20.11.447.
• Phạm Thúy Hà & Đặng Ngọc Hùng & Hoàng Thị Việt Hà & Phạm Thị Hồng Diệp, 2025, "Nghiên cứu các nhân tố ảnh hưởng đến độ trễ của báo cáo kiểm toán tiếp cận theo phương pháp phân tích tổng hợp," Tạp chí Khoa học Đại học Mở Thành phố Hồ Chí Minh - Kinh tế và Quản trị kinh doanh, Ho Chi Minh City Open University Journal of Science, Ho Chi Minh City Open University, volume 20, issue 12, pages 3-18, DOI: 10.46223/HCMCOUJS.econ.vi.20.12.427.
• Nguyễn Thị Thu Hiền & Đặng Anh Tuấn, 2025, "Luật Benford và gian lận báo cáo tài chính của các công ty chưa niêm yết," Tạp chí Khoa học Đại học Mở Thành phố Hồ Chí Minh - Kinh tế và Quản trị kinh doanh, Ho Chi Minh City Open University Journal of Science, Ho Chi Minh City Open University, volume 20, issue 1, pages 54-68, DOI: 10.46223/HCMCOUJS.econ.vi.20.1.3412.
• Tăng Thành Phước, 2025, "Tổng quan tài liệu về kế toán quản trị môi trường: Phương pháp phân tích trắc lượng thư mục," Tạp chí Khoa học Đại học Mở Thành phố Hồ Chí Minh - Kinh tế và Quản trị kinh doanh, Ho Chi Minh City Open University Journal of Science, Ho Chi Minh City Open University, volume 20, issue 3, pages 111-128, DOI: 10.46223/HCMCOUJS.econ.vi.20.3.3753.
• Muhammad Nurul Houqe & Alva Marasigan & Charl de Villiers, 2025, "How Can Vice‐Chancellor Compensation Be Justified? Evidence From New Zealand," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, volume 65, issue 3, pages 2805-2820, September, DOI: 10.1111/acfi.70019.
• Cláudia Custódio & Diogo Mendes & Daniel Metzger, 2025, "The Impact of the Financial Education of Executives on the Financial Practices of Medium and Large Enterprises," Journal of Finance, American Finance Association, volume 80, issue 5, pages 2875-2920, October, DOI: 10.1111/jofi.13476.
• Katarzyna Bilicka & Elisa Casi & Carol Seregni & Barbara M. B. Stage, 2025, "Tax Strategy Disclosure: A Greenwashing Mandate?," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 63, issue 5, pages 1857-1915, December, DOI: 10.1111/1475-679X.12617.
• MITA Veronica & MAN Mariana, 2025, "Beyond The Numbers: The Impact Of Accounting Profession Digitalisation On Eu Sme S Innovation," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, volume 77, issue 2, pages 78-95, December, DOI: 10.56043/reveco-2025-0015.
• GAVRILA Mihai-Daniel, 2025, "Vat Rate Changes, Digitalization And The Vat Gap In Romania: Evidence From 2000-2022," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, volume 77, issue 3, pages 56-68, December, DOI: 10.56043/reveco-2025-0025.
• Raji Sadiq Ademola & Abdul-Ganiyy Agbaje & Onifade Abdul-Quadri Opeyemi, 2025, "Green Accounting Disclosure and Performance of Listed Oil and Gas Companies in Nigeria," Acta Universitatis Bohemiae Meridionalis, University of South Bohemia in Ceske Budejovice, Faculty of Economics, volume 28, issue 1, pages 72-86, DOI: 10.32725/acta.2025.005.
• Проф. Д-Р Валентина Станева & Ас. Д-Р Инж. Христо Станев, 2025, "Счетоводни И Одиторски Подходи При Отразяването На Безпилотни Летателни Системи Като Активи На Предприятието," ICPA Articles, Institute of Certified Public Accountants, volume 2025, issue 4, pages 1-13.
• Teoh Siew Hong & Zhang Yinglei, 2025, "Setting Statistical Hurdles for Publishing in Accounting," Accounting, Economics, and Law: A Convivium, De Gruyter, volume 15, issue 1, pages 141-154, DOI: 10.1515/ael-2022-0104.
• Biondi Yuri, 2025, "Limits of Empirical Studies in Accounting and Social Sciences: A Constructive Critique from Accounting, Economics and the Law," Accounting, Economics, and Law: A Convivium, De Gruyter, volume 15, issue 1, pages 9-19, DOI: 10.1515/ael-2021-0089.
• Kollruss Thomas, 2025, "The Relationship between Taxation, Accounting and Legal Forms: How tax and accounting rules may influence the choice of the legal form in enterprise groups and multinational firms – analysed on the basis of the ATAD CFC taxation," Accounting, Economics, and Law: A Convivium, De Gruyter, volume 15, issue 2, pages 275-305, DOI: 10.1515/ael-2019-0076.
• Andrikopoulos Andreas & Kostaris Konstantinos & Zounta Stella, 2025, "Acknowledgments Networks in Accounting Scholarship: A Note," Accounting, Economics, and Law: A Convivium, De Gruyter, volume 15, issue 4, pages 677-691, DOI: 10.1515/ael-2020-0162.
• Le Manh Anne, 2025, "Accounting Policies and Dividend Limitation: A European Comparison," Accounting, Economics, and Law: A Convivium, De Gruyter, volume 15, issue s1, pages 203-246, DOI: 10.1515/ael-2021-0041.
• Biondi Yuri & Haslam Colin & Malberti Corrado, 2025, "ELI Guidance on Company Capital and Financial Accounting for Corporate Sustainability: Report of the European Law Institute," Accounting, Economics, and Law: A Convivium, De Gruyter, volume 15, issue s1, pages 21-88, DOI: 10.1515/ael-2024-0024.
• Hossfeld Christopher, 2025, "Important Features of Capital Maintenance in Germany," Accounting, Economics, and Law: A Convivium, De Gruyter, volume 15, issue s1, pages 247-269, DOI: 10.1515/ael-2024-0021.
• Le Manh Anne, 2025, "Accounting Standards for Equity Capital Management and Dividend Distributions in France," Accounting, Economics, and Law: A Convivium, De Gruyter, volume 15, issue s1, pages 289-305, DOI: 10.1515/ael-2024-0014.
• Ježovita Ana & Horak Hana, 2025, "Financial Statements and the Determination of Distributable Profits in Croatia," Accounting, Economics, and Law: A Convivium, De Gruyter, volume 15, issue s1, pages 307-348, DOI: 10.1515/ael-2024-0009.
• Hoshi Akio & Takahashi Mioko & Garcia Clémence, 2025, "Shareholders’ Equity and Dividend Regulation in Japan: How Can Financial Reporting and Capital Maintenance Be Reconciled?," Accounting, Economics, and Law: A Convivium, De Gruyter, volume 15, issue s1, pages 349-383, DOI: 10.1515/ael-2024-0040.
• Hossfeld Christopher, 2025, "The Effects of Applying the ELI Recommendations for Corporate Sustainability: Illustrative Examples," Accounting, Economics, and Law: A Convivium, De Gruyter, volume 15, issue s1, pages 89-105, DOI: 10.1515/ael-2024-0017.
• Biondi Yuri & Haslam Colin & Malberti Corrado, 2025, "Introduction to “Better Company Law for Sustainable Business Conduct: ELI Guidance on Company Capital and Financial Accounting for Corporate Sustainability”," Accounting, Economics, and Law: A Convivium, De Gruyter, volume 15, issue s1, pages 9-19, DOI: 10.1515/ael-2025-2001.
• Fülöp Melinda Timea & Ionescu Constantin Aurelian & Măgdaș Nicolae & Ștefan Maria Cristina & Topor Dan Ioan, 2025, "Digital Transformation of the Accounting Profession at the Intersection of Artificial Intelligence and Ethics," Economics - The Open-Access, Open-Assessment Journal, De Gruyter, volume 19, issue 1, pages 1-22, DOI: 10.1515/econ-2025-0155.
• Massimiliano Bonacchi & Luca Menicacci & Fabio Zanderigo Jona, 2025, "Decarbonizzazione, Governance e Sostenibilità: le Top 100 altoatesine," BEMPS - Bozen Economics & Management Paper Series, Faculty of Economics and Management at the Free University of Bozen, number BEMPS107, Jan.
• Nina Boyarchenko & Kinda Hachem & Anya Kleymenova, 2025, "The Theory of Financial Stability Meets Reality," CESifo Working Paper Series, CESifo, number 11935.
• Henrik Nilsson & Jenni Kallunki & Florian Eugster & Ann Vanstraelen, 2025, "Auditor Stock Ownership, Investment Returns, and Audit Quality," Swiss Finance Institute Research Paper Series, Swiss Finance Institute, number 25-79, May.
• Jorge Abad & Daisuke Ikeda & Javier Suarez, 2025, "From Incurred to Expected Loss: Implications for Bank Lending," Working Papers, CEMFI, number wp2025_2509, May.
• Vasile-Daniel CARDOȘ & Ildikó-Réka CARDOȘ & Iulia STAN, 2025, "Advantages of ERP System Implementation from the Perspective of Romanian Accounting Professionals," Management Intercultural, Romanian Foundation for Business Intelligence, Editorial Department, issue 54, pages 41-50, July, DOI: 10.70147/m544150.
• Aracely Sánchez-Serna & Alba-Rocío Carvajal-Sandoval & Elmer-Adrian Camacho-Zabala & Milton-Januario Rueda-Varon, 2025, "Cálculo de pérdidas crediticias esperadas en escenarios de incertidumbre para el sector real
  [Calculation of Expected Credit Losses in Uncertain Scenarios for the Real Sector]," Revista Finanzas y Politica Economica, Universidad Católica de Colombia, volume 17, pages 1-26, August, DOI: 10.14718/revfinanzpolitecon.v17.202.
• María Alejandra Osorio Arias & Zuray Melgarejo Molina & Katrin Simon Elorz, 2025, "Organizational identification and member retention in nonprofit organizations: communication and accountability," Revista Tendencias, Universidad de Narino, volume 26, issue 01, pages 89-114, January, DOI: 10.22267/rtend.252601.266.
• Dessaint, Olivier & Gondhi, Naveen & Peress, Joël, 2025, "Learning about Discount Rates," CEPR Discussion Papers, Centre for Economic Policy Research, number 20121, Apr.
• Schramade, Willem & Schoenmaker, Dirk & Wiedemann, Moritz & Marijnissen, Wander, 2025, "Futureproofing Companies & Valuation Ratios," CEPR Discussion Papers, Centre for Economic Policy Research, number 20243, May.
• Accetturo, Antonio & Baltrunaite, Audinga & Cariola, Gianmarco & Frigo, Annalisa & Gallo, Marco, 2025, "The Value of Words: Evidence from Non-Financial Disclosure Regulation," CEPR Discussion Papers, Centre for Economic Policy Research, number 20343, Jun.
• Boyarchenko, Nina & Hachem, Kinda & Kleymenova, Anya, 2025, "The Theory of Financial Stability Meets Reality," CEPR Discussion Papers, Centre for Economic Policy Research, number 20396, Jul.
• Philumena BAUER & Dorothea GREILING, 2025, "Doppelte Wesentlichkeitsanalyse als zentraler Filter für die ESG-Berichterstattung in österreichischen und deutschen Stadtwerken," CIRIEC Working Papers, CIRIEC - Université de Liège, number 2501, Jan.
• Philumena BAUER & Dorothea GREILING, 2025, "Double materiality analysis as a central filter for ESG reporting in Austrian and German municipal utilities," CIRIEC Working Papers, CIRIEC - Université de Liège, number 2502, Feb.
• Shirlee LICHTMAN-SADOT & Neta BNEHSHALOM-TIROSH & Eyal SHEINER, 2025, "Conflict, rockets, and birth outcomes: evidence from Israel's Operation Protective Edge," JODE - Journal of Demographic Economics, Cambridge University Press, volume 91, issue 1, pages 119-145, March, DOI: 10.1017/dem.2022.18.
• Charles Guandaru Kamau & Nancy Nkatha Kinyua, 2025, "Application of Artificial Intelligence in Detecting Creative Accounting Tendencies Among Corporations in Kenya," African Journal of Commercial Studies, African Journal of Commercial Studies, volume 6, issue 6, DOI: 10.59413/ajocs/v6.i6.9.
• Jeremiah Spencer Tsuma, 2025, "Accounting Information System and Financial Performance of Manufacturing Firms in Kenya," African Journal of Commercial Studies, African Journal of Commercial Studies, volume 6, issue 2, DOI: 10.59413/ajocs/v6.i2.2.
• Anjela Kavetsa, 2025, "Corporate Tax Compliance on the Financial Performance of Manufacturing Companies in Kenya," African Journal of Commercial Studies, African Journal of Commercial Studies, volume 6, issue 2, DOI: 10.59413/ajocs/v6.i2.11.
• Elena-Andreea Popa, 2025, "The Impact Of Eu Sustainability Regulations On The Financial Performance Of European Oil And Gas Companies," EUFIRE Conference Proceedings Series, Alexandru Ioan Cuza University Publisher, volume 1, issue 1, pages 262-276, October, DOI: 10.47743/eufire-2025-1-21.
• Irina-Denisa Simion, 2025, "Sustainability And Insolvency: Opposing Forces Or Strategic Allies? A Systematic Literature Review," EUFIRE Conference Proceedings Series, Alexandru Ioan Cuza University Publisher, volume 1, issue 1, pages 366-385, October, DOI: 10.47743/eufire-2025-1-29.
• Cirpian Apostol, 2025, "Artificial Intelligence Partner Or Competitor For The Accountancy Profession?," EUFIRE Conference Proceedings Series, Alexandru Ioan Cuza University Publisher, volume 1, issue 1, pages 37-44, October, DOI: 10.47743/eufire-2025-1-3.
• Alexandra Tanasa & Diana-Elena David, 2025, "The Impact Of The Financial And Pandemic Crises On The Romanian Business Environment," EUFIRE Conference Proceedings Series, Alexandru Ioan Cuza University Publisher, volume 1, issue 1, pages 417-431, October, DOI: 10.47743/eufire-2025-1-32.
• Mosler, Martin & Schaltegger, Christoph & Mair, Lukas & Brandt, Przemyslaw, 2025, "Who Absorbs the Debt-Deflation Channel? Empirical Evidence from Historical Balance Sheets and the Great Swiss Deflation," VfS Annual Conference 2025 (Cologne): Revival of Industrial Policy, Verein für Socialpolitik / German Economic Association, number 325423.
• 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 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 12-28, February, DOI: 10.55942/jebl.v5i1.388.
• Lucian Constantin Gabriel BUDACIA & Elisabeta Andreea BUDACIA & Marian Florin BUSUIOC, 2025, "The Accounting Services Quality Management In The Context Of Accelerated Digitalization," Journal of Information Systems & Operations Management, Romanian-American University, volume 19, issue 1, pages 1-10, May, DOI: 10.5281/zenodo.21681971.
• Marilena ZUCA & Alice Emilia ȚÎNÈšA & Anda Mihaela LÄ‚CEANU & Georgiana POPA, 2025, "Financial Accounting Information In The Context Of Score-Based Sustainability Reporting Esg (Environmental, Social, Governance)," Journal of Information Systems & Operations Management, Romanian-American University, volume 19, issue 1, pages 329-346, May, DOI: 10.5281/zenodo.21682022.
• Juna DAFA & Rezarta Perri SHKURTI, 2025, "Trends Research Topics In The Era Of Digitalisation - A Bibliometric Analysis Of Accounting," Journal of Information Systems & Operations Management, Romanian-American University, volume 19, issue 2, pages 138-155, December, DOI: 10.5281/zenodo.21682150.
• Aura Oana MUSTÄ‚ÈšEA & Mihaela PANAIT (ION) & Victor MUNTEANU & Janina SOARE & Adriana HORAICU, 2025, "Possibilities Of Analysing The Economic And Financial Performance Of Economic Entities Through The Implementation Of Accounting Information Systems," Journal of Information Systems & Operations Management, Romanian-American University, volume 19, issue 2, pages 296-322, December, DOI: 10.5281/zenodo.21682175.
• Mihaela PANAIT (ION) & Aura Oana MUSTÄ‚ÈšEA & Marilena ZUCA & Victor MUNTEANU & Janina SOARE & Adriana HORAICU, 2025, "Integration Of Modern Information Technologies Into The Financial-Accounting System Of The Economic Entity: Opportunities And Risks," Journal of Information Systems & Operations Management, Romanian-American University, volume 19, issue 2, pages 348-363, December, DOI: 10.5281/zenodo.21682180.
• Marilena Roxana ZUCA & Alice Emilia ȚÎNÈšA & Anda Mihaela LÄ‚CEANU & Georgiana POPA, 2025, "Reflections And Assertions Regarding Project Accounting Funded From Non-Refundable Funds," Journal of Information Systems & Operations Management, Romanian-American University, volume 19, issue 2, pages 423-440, December, DOI: 10.5281/zenodo.21682191.
• 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.
• Seyed Daniyal Aghvami & Abbasali Haghparast & Reza Setudeh & Alireza Hirad, 2025, "Identify and Prioritize Internal and External Factors Affecting the Implementing Fair Value Based on SWOT
  [شناسایی و اولویت‌بندی عوامل داخلی و خارجی مؤثر بر پیاده‌سازی اندازه‌گیری ارزش منصفانه براساس تحلیل Swot]," Journal of Accounting Advances (JAA), Shiraz University, volume 17, issue 2, pages 35-80, October, DOI: 10.22099/jaa.2025.53043.2497.
• Fatemeh Jahandari & Amirhossein Taebi Noghondari & Hadis Zeinali, 2025, "Investigating the Effect of Stock Price Valuation Anchors on Standard Unexpected Earnings
  [بررسی اثر لنگرهای ارزیابی قیمت سهام بر سود غیرمنتظره استاندارد]," Journal of Accounting Advances (JAA), Shiraz University, volume 17, issue 2, pages 125-164, December, DOI: doi.org/10.22099/jaa.2025.53229.250.
• Razieh Ghorbani & Omid Faraji & Kaveh Asiaei & Mohammad Kashanipour, 2025, "Causal Relationship Analysis between Sustainable Management Control Systems and Ambidextrous Green Innovation Using the DEMATEL Approach
  [تحلیل روابط علّی بین سیستم کنترل مدیریت پایداری و نوآوری سبز دوسوتوان با رویکرد دیمتل]," Journal of Accounting Advances (JAA), Shiraz University, volume 17, issue 2, pages 349-396, November, DOI: 10.22099/jaa.2025.53175.2498.
• Hamid Mahmoodabadi & Hasan Safaei Ardakani, 2025, "The Mediating Role of Operating Cash Flow in the Relationship Between Managerial Overconfidence, Firm Value, and Tax Avoidance
  [نقش میانجی جریان‌های نقدی عملیاتی بر رابطه بین بیش اعتمادی مدیران با ارزش شرکت و اجتناب مالیاتی]," Journal of Accounting Advances (JAA), Shiraz University, volume 17, issue 2, pages 397-420, December, DOI: 10.22099/jaa.2026.53414.2512.
• Ivana Dropulić & Maja Letica & Mirela Mabić, 2025, "The Role Of The International Code Of Ethics For Professional Accountants In Unethical Situations," UTMS Journal of Economics, University of Tourism and Management, Skopje, Macedonia, volume 16, issue 1, pages 48-61, June.
• Joško Lozić & Katerina Fotova Čiković & Ivana Martinčević, 2025, "The Concept Of Zero Marginal Cost In The Streaming Industry," UTMS Journal of Economics, University of Tourism and Management, Skopje, Macedonia, volume 16, issue 2, pages 223-236, December.
• Paul Muda & John MacCarthy & Kingsley Tornyeva & Nora Danso, 2025, "Mediating Role of Firm Resilience between the Institutional Isomorphic Pressures and Adoption of IFRS for SMEs in Ghana," Bulletin of Applied Economics, Risk Market Journals, volume 12, issue 1, pages 31-63.
• Radojko LUKIC, 2025, "Application of Fuzzy SIWEC and Rough MABAC Methods in the Evaluation of Trade Performance Dynamics in Serbia," Management and Economics Review, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, volume 10, issue 2, pages 448-456, June.
• Zachariah BISSAHE & Juliana Owusu ANSAH & Cornellius BOTCHWAY, 2025, "The Influence of Remote Work Factors on Project Timeline Completion: Moderating Role of Management Support at Fidelity Bank Ghana," Management and Economics Review, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, volume 10, issue 2, pages 485-502, June.
• Dinda Amalia CANDELA & Machmudin Eka PRASETYA, 2025, "An Analysis of the Impact of Enterprise Risk Management (ERM) on the Firm Performance of Indonesia State-Owned Enterprises," Management and Economics Review, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, volume 10, issue 2, pages 503-516, June.
• Zhong-qin Su & Yiting Zhu & Wunhong Su & Zuoping Xiao, 2025, "A fall into the pit, a gain in your wit: Top managerial career setback experience and accounting conservatism," Australian Journal of Management, Australian School of Business, volume 50, issue 2, pages 524-570, May, DOI: 10.1177/03128962231222770.
• Chang He & Junzhi Zhang & Liukai Wang & Weiqing Wang & Fei Li, 2025, "Targeted poverty alleviation and corporate financial performance: The CSR strategy perspective," Australian Journal of Management, Australian School of Business, volume 50, issue 2, pages 631-653, May, DOI: 10.1177/03128962231214798.
• Rina Datt & Le Luo & Reuben Segara, 2025, "Voluntary carbon assurance and the cost of equity capital: International evidence," Australian Journal of Management, Australian School of Business, volume 50, issue 4, pages 1129-1165, November, DOI: 10.1177/03128962241251498.
• Pradip Banerjee, 2025, "Text-based multidimensional financial constraints and earnings management behaviour," Australian Journal of Management, Australian School of Business, volume 50, issue 4, pages 1215-1266, November, DOI: 10.1177/03128962241270751.
• Martin Bugeja & Michelle Spiller & Helen Spiropoulos & Peter Wells, 2025, "Asset impairments surrounding chief financial officer turnover," Australian Journal of Management, Australian School of Business, volume 50, issue 4, pages 1359-1384, November, DOI: 10.1177/03128962241270757.
• Murat Ocak & Emrah ArıoÄŸlu, 2025, "Narcissism, Audit Market Competition and Audit Quality: Evidence from the Chairpersons of Audit Firms," SAGE Open, , volume 15, issue 4, pages 21582440251, October, DOI: 10.1177/21582440251382506.
• Rewan Kumar Dahal & Dipendra Karki & Rajesh Gurung & Binod Ghimire & Surendra Prasad Joshi, 2025, "Direction of Business Performance Metrics: A Thematic Review," SAGE Open, , volume 15, issue 4, pages 21582440251, November, DOI: 10.1177/21582440251392797.
• Ana-Rebeca NEAGU (ION) & Stefan Alexandru PREDA & Florin RADU, 2025, "Financial And Accounting Security And Control Of Entities In The Context Of The Necessity For Digitalization," Social-Economic Debates, Association for Entreprenorial Spirit Promotion, volume 14, issue 1, pages 1-12, martie.
• Monia Antar & Tahar Tayachi, 2025, "Partial dependence analysis of financial ratios in predicting company defaults: random forest vs XGBoost models," Digital Finance, Springer, volume 7, issue 4, pages 997-1012, December, DOI: 10.1007/s42521-025-00135-6.
• Almina Doko & Rezarta Shkurti, 2025, "Detecting financial statement manipulation in SMEs: evidence from Albania," Digital Finance, Springer, volume 7, issue 4, pages 787-813, December, DOI: 10.1007/s42521-025-00137-4.
• Runyu Wang & Zili Zhang & Keng Leng Siau & Ziqiong Zhang, 2025, "Digital communications between firms and investors: Impact of explanatory responses on investor engagement in online financial Q&A," Electronic Markets, Springer;IIM University of St. Gallen, volume 35, issue 1, pages 1-24, December, DOI: 10.1007/s12525-025-00781-z.
• Xiaobing Lai & Lei Quan & Chong Guo & Fan Zhang, 2025, "Can ESG reconcile the conflicting motives of cash holding? Evidence from China," Empirical Economics, Springer, volume 68, issue 4, pages 1719-1756, April, DOI: 10.1007/s00181-024-02691-z.
• Maysa Ali M. Abdallah, 2025, "Ethical leadership, managerial risk-based incentives, and accounting conservatism: a comparative evidence from Egypt and Saudi Arabia," Future Business Journal, Springer, volume 11, issue 1, pages 1-16, December, DOI: 10.1186/s43093-025-00546-2.
• Yousra R. Obiedallah & Asmaa Hamdy Abdelaziz Mohamed El Mahdy, 2025, "Accounting conservatism and firm value in Egypt: the mediating role of tax avoidance," Future Business Journal, Springer, volume 11, issue 1, pages 1-15, December, DOI: 10.1186/s43093-025-00600-z.
• Alice Guerra & Enya Turrini, 2025, "Social norms on unethical behaviors in the workplace: a lab experiment," International Review of Economics, Springer;Happiness Economics and Interpersonal Relations (HEIRS), volume 72, issue 1, pages 1-25, June, DOI: 10.1007/s12232-024-00479-2.
• Jochen Bigus & Nadine Georgiou, 2025, "Relevance of debt- and tax-related motives for conditional conservatism of limited-liability and full-liability firms: evidence from Europe," Journal of Business Economics, Springer, volume 95, issue 2, pages 385-426, April, DOI: 10.1007/s11573-024-01209-4.
• Matthias Meyer & Mark Schmidt, 2025, "Robust design heuristics for product costing systems: a replication and extension using an ABC cost hierarchy," Journal of Business Economics, Springer, volume 95, issue 2, pages 197-235, April, DOI: 10.1007/s11573-024-01210-x.
• Hannes Gerstel & Niklas Kreilkamp & Maximilian Schmidt & Arnt Wöhrmann, 2025, "Mitigating escalation of commitment through error management climate and the devil’s advocate approach," Journal of Business Economics, Springer, volume 95, issue 7, pages 975-1004, September, DOI: 10.1007/s11573-025-01234-x.
• Simon Helms & Reinald Koch & Till B. Scheider, 2025, "Tax system characteristics and country-level differences in earnings management," Journal of Business Economics, Springer, volume 95, issue 8, pages 1107-1140, November, DOI: 10.1007/s11573-025-01239-6.
• Yali Li & Gaobin Du & Yilun Lu, 2025, "Management incentives, governance, and digital transformation: effects on financial disclosure integrity," Journal of Economics and Finance, Springer;Academy of Economics and Finance, volume 49, issue 4, pages 1115-1145, December, DOI: 10.1007/s12197-025-09736-8.
• Sergey Krylov, 2025, "Applied Strategic Analysis of Learning and Growth as a New Tool for an Integrated Study of the Organization’s Activities in the Field of Learning and Growth Based on a Balanced Scorecard," Journal of the Knowledge Economy, Springer;Portland International Center for Management of Engineering and Technology (PICMET), volume 16, issue 3, pages 12258-12290, September, DOI: 10.1007/s13132-024-02417-7.
• Yunshil Cha & Bernard Wong-On-Wing, 2025, "The effect of control justification on employees’ in-role and extra-role behaviors," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, volume 36, issue 1, pages 133-161, March, DOI: 10.1007/s00187-025-00394-9.
• Efstathios Magerakis, 2025, "Industry differences and their influence on why companies retain cash: the impact of the COVID-19 pandemic," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, volume 36, issue 2, pages 205-267, June, DOI: 10.1007/s00187-025-00397-6.
• Manuela S. Macinati & Marco Giovanni Rizzo, 2025, "Navigating competing goals: examining the paradox mindset’s influence on the relationship between participative budgeting and performance," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, volume 36, issue 2, pages 315-344, June, DOI: 10.1007/s00187-025-00403-x.
• Ruichen Ma & Sarath Lal Ukwatte Jalathge & Dessalegn Mihret, 2025, "Participatory budgeting implementation as institutional work: An Australian case study," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, volume 36, issue 3, pages 393-418, September, DOI: 10.1007/s00187-025-00405-9.
• Aniek Wijayanti & Mahfud Sholihin & Ertambang Nahartyo & Supriyadi, 2025, "What do we know about the forced distribution system: a systematic literature review and opportunities for future research," Management Review Quarterly, Springer, volume 75, issue 1, pages 747-788, February, DOI: 10.1007/s11301-023-00396-8.
• I-Cheng Yeh, 2025, "A closed form formula for equity valuation model based on differential equation," OPSEARCH, Springer;Operational Research Society of India, volume 62, issue 2, pages 1039-1060, June, DOI: 10.1007/s12597-024-00833-6.
• Thuy Thi Thanh Vu & Phuong Thi Thanh Nguyen & Trang Kieu Pham & Anh Thi Kim Vu, 2025, "Nonlinear Impact of Capital Structure on Corporate Value: A Case Study of Listed Companies on the Vietnamese Stock Market," Springer Proceedings in Business and Economics, Springer, in: Nga Thi Hong Nguyen & José António C. Santos & Vijender Kumar Solanki & Anh Ngoc Mai, "Proceedings of the 5th International Conference on Research in Management and Technovation", DOI: 10.1007/978-981-97-9992-3_31.
• S. M. R. K. Samarakoon & Rudra P. Pradhan & R. P. C. R. Rajapakse & Premjit Sahoo, 2025, "From complexity to clarity: unraveling the determinants of annual report readability and tone in an emerging market," Quality & Quantity: International Journal of Methodology, Springer, volume 59, issue 5, pages 3899-3930, October, DOI: 10.1007/s11135-025-02155-1.
• Richard G. Sloan & Annika Yu Wang, 2025, "Predictable EPS growth and the performance of value investing," Review of Accounting Studies, Springer, volume 30, issue 1, pages 33-78, March, DOI: 10.1007/s11142-023-09812-6.
• Qianhua Ling & Andrea Alston Roberts, 2025, "Identical ratios: a red flag of ratio management," Review of Accounting Studies, Springer, volume 30, issue 1, pages 119-155, March, DOI: 10.1007/s11142-023-09814-4.
• Mei Cheng & Yuan Zhang & Meiling Zhao, 2025, "The role of equity underwriters in shaping corporate disclosure," Review of Accounting Studies, Springer, volume 30, issue 1, pages 247-286, March, DOI: 10.1007/s11142-023-09817-1.
• Kenneth L. Bills & Ryan Cating & Chenxi Lin & Timothy A. Seidel, 2025, "The spillover effect of SEC comment letters through audit firms," Review of Accounting Studies, Springer, volume 30, issue 1, pages 311-351, March, DOI: 10.1007/s11142-023-09819-z.
• Jenny Chu & Yuan He & Kai Wai Hui & Reuven Lehavy, 2025, "New product announcements, innovation disclosure, and future firm performance," Review of Accounting Studies, Springer, volume 30, issue 1, pages 352-383, March, DOI: 10.1007/s11142-024-09820-0.
• Musaib Ashraf, 2025, "Does automation improve financial reporting? Evidence from internal controls," Review of Accounting Studies, Springer, volume 30, issue 1, pages 436-479, March, DOI: 10.1007/s11142-024-09822-y.
• Jeremy Michels, 2025, "Retail investor trade and the pricing of earnings," Review of Accounting Studies, Springer, volume 30, issue 1, pages 575-610, March, DOI: 10.1007/s11142-024-09825-9.
• Ilia Dichev & Edward Owens, 2025, "Accrual duration," Review of Accounting Studies, Springer, volume 30, issue 1, pages 611-649, March, DOI: 10.1007/s11142-024-09826-8.
• Thomas R. Kubick & G. Brandon Lockhart & David C. Mauer, 2025, "CEO tax burden and debt contracting," Review of Accounting Studies, Springer, volume 30, issue 1, pages 738-775, March, DOI: 10.1007/s11142-024-09829-5.
• Hao Xue, 2025, "Investors’ information acquisition and the manager’s value-risk tradeoff," Review of Accounting Studies, Springer, volume 30, issue 1, pages 776-812, March, DOI: 10.1007/s11142-024-09839-3.
• Aytekin Ertan & Yun Lee & Regina Wittenberg-Moerman, 2025, "Unexpected defaults: the role of information opacity," Review of Accounting Studies, Springer, volume 30, issue 1, pages 899-949, March, DOI: 10.1007/s11142-024-09842-8.
• Xiaoli Hu & Ya Kang & Oliver Zhen Li & Yupeng Lin, 2025, "Trump election and minority CEO pessimism," Review of Accounting Studies, Springer, volume 30, issue 1, pages 950-993, March, DOI: 10.1007/s11142-024-09843-7.
• Paul Hribar & Todd Kravet & Trent Krupa, 2025, "Earnings myopia and private equity takeovers," Review of Accounting Studies, Springer, volume 30, issue 1, pages 994-1035, March, DOI: 10.1007/s11142-024-09844-6.
• Michael D. Stuart & Jing Wang & Richard H. Willis, 2025, "CEO partisan bias and management earnings forecast bias," Review of Accounting Studies, Springer, volume 30, issue 2, pages 1463-1499, June, DOI: 10.1007/s11142-024-09846-4.
• Robert Carnes, 2025, "Riding the merger wave: the gatekeeping role of auditors," Review of Accounting Studies, Springer, volume 30, issue 2, pages 2071-2133, June, DOI: 10.1007/s11142-024-09848-2.
• Christine Reitmaier & Wolfgang Schultze & Julia Vollmer, 2025, "Corporate responsibility and corporate misbehavior: are CSR reporting firms indeed responsible?," Review of Accounting Studies, Springer, volume 30, issue 2, pages 1804-1872, June, DOI: 10.1007/s11142-024-09850-8.
• Steve Lin & Grace Pownall & Assma Sawani & Changjiang Wang, 2025, "The effect of the FASB-IASB convergence project on the rules- and principles-based nature of US GAAP and IFRS," Review of Accounting Studies, Springer, volume 30, issue 2, pages 1500-1542, June, DOI: 10.1007/s11142-024-09851-7.
• Martin Gregor & Beatrice Michaeli, 2025, "Board bias, information, and investment efficiency," Review of Accounting Studies, Springer, volume 30, issue 2, pages 1432-1462, June, DOI: 10.1007/s11142-024-09853-5.
• Bidisha Chakrabarty & Pamela C. Moulton & Leonid Pugachev & Xu (Frank) Wang, 2025, "Catch me if you can: In search of accuracy, scope, and ease of fraud prediction," Review of Accounting Studies, Springer, volume 30, issue 2, pages 1268-1308, June, DOI: 10.1007/s11142-024-09854-4.
• Patricia M. Dechow & Wei Ting Loh & Annika Yu Wang, 2025, "A rating system to evaluate non-GAAP exclusion quality," Review of Accounting Studies, Springer, volume 30, issue 2, pages 1037-1098, June, DOI: 10.1007/s11142-024-09855-3.
• Brandon Gipper & Samantha Ross & Shawn X. Shi, 2025, "ESG assurance in the United States," Review of Accounting Studies, Springer, volume 30, issue 2, pages 1753-1803, June, DOI: 10.1007/s11142-024-09856-2.
• Meeok Cho & Jiwon Hyeon & Woo-Jong Lee & Hee-Yeon Sunwoo, 2025, "An empirical analysis of gender differences in asymmetric labor adjustment: evidence from Korea," Review of Accounting Studies, Springer, volume 30, issue 2, pages 1716-1752, June, DOI: 10.1007/s11142-024-09859-z.
• Shawn X. Huang & Min Kim & Maria Rykaczewski & Maria Vulcheva, 2025, "Regulation takes a back seat to business concerns: international evidence from stock exchange demutualization," Review of Accounting Studies, Springer, volume 30, issue 2, pages 1916-1967, June, DOI: 10.1007/s11142-024-09863-3.
• Bin Li & Mohan Venkatachalam, 2025, "The value of equal access to mandatory disclosure: evidence from the Great Postal Strike of 1970," Review of Accounting Studies, Springer, volume 30, issue 2, pages 1397-1431, June, DOI: 10.1007/s11142-024-09864-2.
• Zhongwen Fan & Jia Guo & Jeffrey Ng & Xiao Zhang, 2025, "Investment portfolio management to meet or beat earnings expectations," Review of Accounting Studies, Springer, volume 30, issue 2, pages 2134-2183, June, DOI: 10.1007/s11142-024-09867-z.
• Partha Mohanram & Wei Sun & Baohua Xin & Jigao Zhu, 2025, "Does financial information presentation format matter? Evidence from Chinese firms’ reporting of research and development expense," Review of Accounting Studies, Springer, volume 30, issue 2, pages 1638-1682, June, DOI: 10.1007/s11142-024-09868-y.
• Joana C. Fontes & Argyro Panaretou & Catherine Shakespeare, 2025, "Accounting choice in measurement and comparability: an examination of the effect of the fair value option," Review of Accounting Studies, Springer, volume 30, issue 2, pages 1592-1637, June, DOI: 10.1007/s11142-025-09869-5.
• Jennifer Altamuro & Lucy Huajing Chen & Yiwen Li, 2025, "Are U.S. GAAP-based and IFRS-based accounting amounts more comparable after the revised lease standards? Evidence from ASC 842 and IFRS 16," Review of Accounting Studies, Springer, volume 30, issue 3, pages 2673-2723, September, DOI: 10.1007/s11142-025-09874-8.
• Matthew Kubic, 2025, "The benefits of article 11 pro forma disclosure," Review of Accounting Studies, Springer, volume 30, issue 3, pages 2768-2821, September, DOI: 10.1007/s11142-025-09877-5.
• Stephanie A. Sikes & Robert E. Verrecchia, 2025, "Aggregate corporate tax avoidance and cost of capital," Review of Accounting Studies, Springer, volume 30, issue 3, pages 2868-2921, September, DOI: 10.1007/s11142-025-09879-3.
• Jenny Xinjiao Guan & Emily Shafron & Kangtao Ye & Wenzi Zhuang, 2025, "Is accounting the English language of business? The role of language in IFRS adoption and information loss," Review of Accounting Studies, Springer, volume 30, issue 3, pages 2963-3020, September, DOI: 10.1007/s11142-025-09881-9.
• Khrystyna Bochkay & Jeffrey Hales & George Serafeim, 2025, "Disclosure standards and communication norms: evidence of voluntary sustainability standards as a coordinating device for capital markets," Review of Accounting Studies, Springer, volume 30, issue 3, pages 3021-3064, September, DOI: 10.1007/s11142-025-09882-8.
• Tyler J. Kleppe, 2025, "Do companies realize operational benefits from engaging a competitor’s former auditor?," Review of Accounting Studies, Springer, volume 30, issue 3, pages 3065-3109, September, DOI: 10.1007/s11142-025-09883-7.
• Jessica A. Nylen & Daniel D. Wangerin & Karla M. Zehms, 2025, "Do key audit matter disclosures about M&A transactions predict future performance?," Review of Accounting Studies, Springer, volume 30, issue 3, pages 2264-2311, September, DOI: 10.1007/s11142-025-09896-2.
• Sophia Zhengzi Li & Zeyao Luan, 2025, "News-based investor disagreement and stock returns," Review of Accounting Studies, Springer, volume 30, issue 3, pages 2312-2375, September, DOI: 10.1007/s11142-025-09897-1.
• Min Park & Tzachi Zach, 2025, "Analysts’ forecasting models and uncertainty about the past," Review of Accounting Studies, Springer, volume 30, issue 3, pages 2376-2418, September, DOI: 10.1007/s11142-025-09898-0.
• Jonas Heese & Albert Shin & Charles C. Y. Wang, 2025, "Variable leases under ASC 842: first evidence on properties and consequences," Review of Accounting Studies, Springer, volume 30, issue 3, pages 2218-2263, September, DOI: 10.1007/s11142-025-09899-z.
• Charles G. McClure & Shawn X. Shi & Edward M. Watts, 2025, "Information acquisition costs and price informativeness: global evidence," Review of Accounting Studies, Springer, volume 30, issue 3, pages 2468-2507, September, DOI: 10.1007/s11142-025-09906-3.
• Daniel P. Lynch & Aaron Mandell & Linette M. Rousseau, 2025, "The consequences of expanded audit reporting: implications of tax key audit matters for tax attribute valuation and auditor-provided tax services," Review of Accounting Studies, Springer, volume 30, issue 4, pages 3894-3953, December, DOI: 10.1007/s11142-025-09884-6.
• Darren Bernard & Nicole L. Cade & Elizabeth H. Connors & Ties Kok, 2025, "Descriptive evidence on small business managers’ information choices," Review of Accounting Studies, Springer, volume 30, issue 4, pages 3254-3294, December, DOI: 10.1007/s11142-025-09885-5.
• S. P. Kothari & Bryce Schonberger & Charles Wasley & Jason J. Xiao, 2025, "The first half-century of empirical capital markets research in accounting in pictures," Review of Accounting Studies, Springer, volume 30, issue 4, pages 3111-3176, December, DOI: 10.1007/s11142-025-09887-3.
• Ashiq Ali & Zhongwen Fan & Siman Li, 2025, "Air pollution and managers’ forecasting ability," Review of Accounting Studies, Springer, volume 30, issue 4, pages 3464-3513, December, DOI: 10.1007/s11142-025-09895-3.
• Jannis Bischof & Nicolas Rudolf, 2025, "Manager characteristics and the informativeness of banks’ loan loss provisioning," Review of Accounting Studies, Springer, volume 30, issue 4, pages 3677-3718, December, DOI: 10.1007/s11142-025-09905-4.
• Hailey B. Ballew & Amy G. Sheneman, 2025, "Regulatory consulting and banks’ financial reporting quality: evidence from the Dodd-Frank Act," Review of Accounting Studies, Springer, volume 30, issue 4, pages 3719-3764, December, DOI: 10.1007/s11142-025-09907-2.
• Max Göttsche & Paul A. Griffin & Florian Habermann & Frank Schiemann & Theresa Spandel, 2025, "A double-edged sword: materiality classifications of sustainability topics," Review of Accounting Studies, Springer, volume 30, issue 4, pages 3596-3639, December, DOI: 10.1007/s11142-025-09908-1.
• Eva Labro & Jochen Pierk, 2025, "Accounting regulation in the European Union," Review of Accounting Studies, Springer, volume 30, issue 4, pages 3177-3217, December, DOI: 10.1007/s11142-025-09909-0.
• Matthew S. Ege & Andrew J. Imdieke & Sarah B. Stuber, 2025, "The use of client-engaged specialists to support opportunistic estimates: evidence from the insurance industry," Review of Accounting Studies, Springer, volume 30, issue 4, pages 3954-3995, December, DOI: 10.1007/s11142-025-09910-7.
• Chris E. Hogan & Sarah E. Stein & Sarah B. Stuber, 2025, "Moving toward consensus: an examination of trends in investment fair values," Review of Accounting Studies, Springer, volume 30, issue 4, pages 3857-3893, December, DOI: 10.1007/s11142-025-09911-6.
• Badrinath Kottimukkalur & Suresh Nallareddy & Mohan Venkatachalam, 2025, "The changing macroeconomic information content of aggregate earnings," Review of Accounting Studies, Springer, volume 30, issue 4, pages 3387-3420, December, DOI: 10.1007/s11142-025-09920-5.