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

2024

• Lam Khanh Tran & Hung Tri Tang & Thien Huu Nguyen, 2024, "The interdisciplinary nature of psychology and accounting: A review and research," HO CHI MINH CITY OPEN UNIVERSITY JOURNAL OF SCIENCE - ECONOMICS AND BUSINESS ADMINISTRATION, HO CHI MINH CITY OPEN UNIVERSITY JOURNAL OF SCIENCE, HO CHI MINH CITY OPEN UNIVERSITY, volume 14, issue 3, pages 94-108, DOI: 10.46223/HCMCOUJS.econ.en.14.3.2850.
• Đặng Anh Tuấn, 2024, "Nhân tố ảnh hưởng đến việc vận dụng phương pháp kiểm toán dựa trên rủi ro," 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 19, issue 3, pages 27-36, DOI: 10.46223/HCMCOUJS.econ.vi.19.3.2762.
• Trương Thành Lộc, 2024, "Tác động của hệ thống hoạch định nhân lực doanh nghiệp đến công tác kế toán tại các doanh nghiệp logistics ở Việt Nam," 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 19, issue 5, pages 87-96, DOI: 10.46223/HCMCOUJS.econ.vi.19.5.2646.
• Waris Ali & Stelios Bekiros & Nazim Hussain & Sana Akbar Khan & Duc Khuong Nguyen, 2024, "Determinants and consequences of corporate social responsibility disclosure: A survey of extant literature," Journal of Economic Surveys, Wiley Blackwell, volume 38, issue 3, pages 793-822, July, DOI: 10.1111/joes.12556.
• Olivier Dessaint & Thierry Foucault & Laurent Fresard, 2024, "Does Alternative Data Improve Financial Forecasting? The Horizon Effect," Journal of Finance, American Finance Association, volume 79, issue 3, pages 2237-2287, June, DOI: 10.1111/jofi.13323.
• Aneesh Raghunandan & Thomas G. Ruchti, 2024, "The Impact of Information Frictions Within Regulators: Evidence from Workplace Safety Violations," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 62, issue 3, pages 1067-1120, June, DOI: 10.1111/1475-679X.12541.
• NELEA Chirilov, 2024, "Perfectioning Of Analysis Of The Earnings Per Share Intended For Fundamenting Economic Decisions," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, volume 76, issue 1, pages 76-84, March, DOI: 10.56043/reveco-2024-0007.
• POLLIFRONI Massimo & IOANA Adrian & POLLIFRONI Riccardo, 2024, "The Evaluation Of The University System From The Bologna Process (1999) To Today: Some Reflections On Improvement Applicable To The Italian Model," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, volume 76, issue 4, pages 140-147, December, DOI: 10.56043/reveco-2024-0039.
• URSU Ionela, 2024, "An Exploratory Study Regarding The Relevance Of Budgets Among Romanian Companies," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, volume 76, issue 4, pages 148-177, December, DOI: 10.56043/reveco-2024-0040.
• Jiří Slezák, 2024, "The importance of soft skills in accounting: student´s and employer´s expectations," Acta Universitatis Bohemiae Meridionalis, University of South Bohemia in Ceske Budejovice, Faculty of Economics, volume 27, issue 1, pages 42-57, DOI: 10.32725/acta.2024.004.
• Проф. Д-Р Фаня А. Филипова, 2024, "Обучението По Професионална Етика В Счетоводството И Одита: Проблеми За Решаване," ICPA Articles, Institute of Certified Public Accountants, volume 2024, issue 1, pages 1-17.
• Доц. Д-Р Любомир Тодоров, 2024, "Методологични И Практикоприложни Особености При Анализа На Динамиката На Печалбата И Растежа На Бизнеса," ICPA Articles, Institute of Certified Public Accountants, volume 2024, issue 3, pages 1-16.
• Biondi Yuri, 2024, "Accounting and Finance: Complementarity and Divergence," Accounting, Economics, and Law: A Convivium, De Gruyter, volume 14, issue 3, pages 329-337, DOI: 10.1515/ael-2023-0132.
• Fukui Yoshitaka, 2024, "Introduction: Who Are Residual Claimants on a Company’s Net Assets?," Accounting, Economics, and Law: A Convivium, De Gruyter, volume 14, issue 3, pages 369-372, DOI: 10.1515/ael-2022-0081.
• Wang Huan, 2024, "Media Tone and Earnings Management before the Earnings Announcement: Evidence from China," Economics - The Open-Access, Open-Assessment Journal, De Gruyter, volume 18, issue 1, pages 1-23, DOI: 10.1515/econ-2022-0129.
• Boni Mihaela STRAOANU & Mihail Alin STANCIU, 2024, "The Impact Of Digitalization On The Quality Of Accounting Information," Contemporary Economy Journal, Constantin Brancoveanu University, volume 9, issue 1, pages 118-123.
• Florin-Constantin DIMA & Claudia Andreea GROSARU, 2024, "Micro-Enterprise Income Tax," Contemporary Economy Journal, Constantin Brancoveanu University, volume 9, issue 1, pages 61-66.
• Isabela STANCU (LITA) & Dumitru BEJINARIU & Florin RADU, 2024, "Cost Optimization And Human Resource Efficiency In Industrial Economic Entities: The Role Of Functional Analysis And Improvement Strategies," Contemporary Economy Journal, Constantin Brancoveanu University, volume 9, issue 2, pages 19-28.
• Oluwasegun Temitayo ODUNSI & Sunday Azeita OKOUGHENU, 2024, "Pre And Post Ifrss Effect On Earnings Predictability: Nigerian Listed Companies In Perspective," Contemporary Economy Journal, Constantin Brancoveanu University, volume 9, issue 3, pages 109-121.
• Silviu - Ionel STOICA & Beatrice - Elena GORE, 2024, "Protecting Financial Integrity In The Digital Age: Current Challenges In Accounting And Financial Auditing," Contemporary Economy Journal, Constantin Brancoveanu University, volume 9, issue 3, pages 51-57.
• Anda Ileana NECULA & Mihai CONSTANTIN & Mihaela Hortensia HOJDA & Liviu Constantin DAFINA, 2024, "Exploring The Intersection Of Computer Science And Accounting: An Overview," Contemporary Economy Journal, Constantin Brancoveanu University, volume 9, issue 4, pages 75-79.
• Cristina Aurora BUNEA-BONTAS, 2024, "Differences Regarding Cost Calculation In Absorption Costing Method And Variable Costing Method," Contemporary Economy Journal, Constantin Brancoveanu University, volume 9, issue 4, pages 93-98.
• Matthias R. Fengler & Minh Tri Phan, 2024, "Unveiling Themes in 10-K Disclosures: A New Topic Modeling Perspective," Swiss Finance Institute Research Paper Series, Swiss Finance Institute, number 24-106, Oct.
• Janja Brendel & Cai Chen & Thomas Keusch & Zacharias Sautner, 2024, "The Value of NGOs in ESG," Swiss Finance Institute Research Paper Series, Swiss Finance Institute, number 24-35, May.
• Valentine Siagan, 2024, "Gender Balance to The Rescue: Examining The Relationship Between Gender Diversity and Financial Distress in Corporate Settings," Revista Finanzas y Politica Economica, Universidad Católica de Colombia, volume 16, issue 2, pages 355-374.
• Qingyuan Wu & Ke Zheng & Xue Wang, 2024, "Does the Tone of Management Discussion and Analysis Associate with Corporate Debt Expansion? Evidence from A-share Listed Companies," Annals of Economics and Finance, Society for AEF, volume 25, issue 2, pages 705-739, November.
• Fink, Josef & Palan, Stefan & Theissen, Erik, 2024, "Earnings Autocorrelation and the Post-Earnings-Announcement Drift: Experimental Evidence," Journal of Financial and Quantitative Analysis, Cambridge University Press, volume 59, issue 6, pages 2799-2837, September.
• Атанас Атанасов & Галина Чиприянова & Десислава Александрова, 2024, "Предизвикателства Пред Развитието На Счетоводната Информационна Система На Публичните Предприятия, Регистрирани На Бфб," Electronic magazine "Dialogue", D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 3 Year 20, pages 1-16.
• Schöndube, Jens Robert & Spaeth, Alexandra, 2024, "The optimal choice of after-tax and pre-tax performance measures in the presence of tax base risks," Hannover Economic Papers (HEP), Leibniz Universität Hannover, Wirtschaftswissenschaftliche Fakultät, number dp-727, Sep.
• Ivana Perica & Branka Ramljak & Martina Dragija Kostić, 2024, "THE EFFECTS OF INFORMATION FROM NGOs’ FINANCIAL STATEMENTS ON CHARITABLE CONTRIBUTIONS: EVIDENCE FROM CROATIA," Ekonomski pregled, Hrvatsko društvo ekonomista (Croatian Society of Economists), volume 75, issue 2, pages 125-146, DOI: 10.32910/ep.75.2.1.
• Ivica Pervan & Snježana Pivac & Ana Škorić, 2024, "Investors’ Reactions On Publication Of Quarterly Earnings At Zagreb Stock Exchange: Trends And Firms Specific Explanatory Factors," Ekonomski pregled, Hrvatsko društvo ekonomista (Croatian Society of Economists), volume 75, issue 2, pages 194-215, DOI: 10.32910/ep.75.2.4.
• Martina Briša & Ivo Mijoč & Nataša Drvenkar, 2024, "Carbon accounting - literature review at the meso level," Ekonomski pregled, Hrvatsko društvo ekonomista (Croatian Society of Economists), volume 75, issue 3, pages 241-260, DOI: 10.32910/ep.75.3.2.
• Ivica Filipović & Toni Šušak & Ana Knezović, 2024, "Relationship between earnings management and media coverage of a company: corporate opportunism during the Covid-19 pandemic," Ekonomski pregled, Hrvatsko društvo ekonomista (Croatian Society of Economists), volume 75, issue 5, pages 380-396, DOI: 10.32910/ep.75.5.2.
• Serhii Lehenchuk & Nataliya Vyhovska, 2024, "Accounting for Government Grants According to IAS 20: The Problems and Directions for Improvement," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 14-21, March, DOI: 10.33146/2307-9878-2024-1(103)-14-2.
• Oleksandr Sherstiuk, 2024, "Methodical Aspects of the Integrated Reporting Preparation," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 22-27, March, DOI: 10.33146/2307-9878-2024-1(103)-22-2.
• Oleksandr Kravets, 2024, "Logistics Costs Accounting Methods: Problems and Ways to Solve Them," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 5-13, March, DOI: 10.33146/2307-9878-2024-1(103)-5-13.
• Valerii Zhuk & Nataliia Zhuk & Yuliia Shenderivska, 2024, "International Experience of Post-War Compensation Policy," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 33-45, June, DOI: 10.33146/2307-9878-2024-2(104)-33-4.
• Stanislav Vasylishyn & Yuliia Nezhyd, 2024, "Methodical Approaches to Accounting and Controlling Agricultural Enterprises' Property under Martial Law," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 5-14, June, DOI: 10.33146/2307-9878-2024-2(104)-5-14.
• Diah Ragil Saputri & Sri Pujiningsih & Helianti Utami, 2024, "Determinants of Transparency of Local Government Financial Reports in Indonesia," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 120-131, September, DOI: 10.33146/2307-9878-2024-3(105)-120-.
• Lucia-Maria Udrescu & Mihai Ciobotea, 2024, "Ethical Conduct and Independence in Audit and Control of Public Institutions in Romania: A Case Study," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 132-141, September, DOI: 10.33146/2307-9878-2024-3(105)-132-.
• Viktoriia Makarovych, 2024, "Theoretical and Methodological Aspects of the Formation of Management Reporting on the Enterprise's Innovation Capital," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 18-29, September, DOI: 10.33146/2307-9878-2024-3(105)-18-2.
• Nataliia Tsaruk, 2024, "Methodical Principles of Accounting for Grant Support to Ukrainian Agribusiness," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 43-49, September, DOI: 10.33146/2307-9878-2024-3(105)-43-4.
• Yuliia Baranova, 2024, "Essence and Economic Content of Enterprises' Integrated Reporting," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 5-11, September, DOI: 10.33146/2307-9878-2024-3(105)-5-11.
• Valerii Zhuk & Yuliia Bezdushna & Yuliia Shenderivska, 2024, "Organizational and Methodical Approaches to the Introduction of Mass Damage Assessment," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 64-74, September, DOI: 10.33146/2307-9878-2024-3(105)-64-7.
• Dhea Marella Aulia & Muhammad Farhan & Agil Novriansa & Christian Damar Sagara Sitepu, 2024, "The Effect of the Fraud Triangle and Sharia Compliance Disclosure on Financial Statement Fraud in Indonesian Islamic Banks," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 101-107, December, DOI: 10.33146/2307-9878-2024-4(106)-101-.
• Kateryna Shevchuk & Nataliia Kuzyk & Olena Boyarova, 2024, "Accounting and Taxation of E-Commerce: Realities and Challenges," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 140-149, December, DOI: 10.33146/2307-9878-2024-4(106)-140-.
• Andreea Gabriela Tanase & Alexandru Florin Preda & Raluca Florentina Cretu & Viorel Costin Banta, 2024, "Modelling of an Economic Process Using Smart Technologies in Manufacturing in the Context of Industry 4.0: A Case Study," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 169-176, December, DOI: 10.33146/2307-9878-2024-4(106)-169-.
• Yuliia Ostapenko, 2024, "Materiality Level in the Audit of Financial Statements and Its Impact on the Auditor's Professional Judgment," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 69-75, December, DOI: 10.33146/2307-9878-2024-4(106)-69-7.
• Rafael Santiago Ahumada Lerma, 2024, "Tres determinantes de los costos pegajosos de empresas listadas en la Bolsa de Valores de Colombia, 1995-2022," Remef - Revista Mexicana de Economía y Finanzas Nueva Época REMEF (The Mexican Journal of Economics and Finance), Instituto Mexicano de Ejecutivos de Finanzas, IMEF, volume 19, issue 4, pages 1-18, Octubre -.
• Maria Teresa Medeiros Garcia & Tiago Miguel Batista Raimundo, 2024, "The Impact of Player Transfers on European Football Clubs Stock Prices: An Event Study Analysis," Working Papers REM, ISEG - Lisbon School of Economics and Management, REM, Universidade de Lisboa, number 2024/0361, Dec.
• Seçil Sigalı & Reha Memişoğlu, 2024, "Analysis of the Amendments in IAS 7 and IFRS 7 within the Scope of Supplier Finance Arrangements," Muhasebe Enstitusu Dergisi - Journal of Accounting Institute, Istanbul University Business School, volume 0, issue 70, pages 1-15, January, DOI: 10.26650/MED.1337413.
• Feden Koç & Sevinç Gülseçen, 2024, "Analysis of Publications on Financial Accounting in Web of Science Database with Vosviewer Mapping Techniques and Bibliometric Analysis Method," Muhasebe Enstitusu Dergisi - Journal of Accounting Institute, Istanbul University Business School, volume 0, issue 70, pages 17-37, January, DOI: 10.26650/MED.1328607.
• Hasan Yalçın, 2024, "Metric Conflict in Financial Analysis: A Comparison and Application of EBITDA and EVA," Muhasebe Enstitusu Dergisi - Journal of Accounting Institute, Istanbul University Business School, volume 0, issue 70, pages 39-57, January, DOI: 10.26650/MED.1329674.
• Fatma Şeker & Sevgi Şeker, 2024, "Traces Left by Women in Production, Management and Trade from the Neolithic Age to the End of the Bronze Age," Muhasebe Enstitusu Dergisi - Journal of Accounting Institute, Istanbul University Business School, volume 0, issue 70, pages 59-73, January, DOI: 10.26650/MED.1317620.
• Uğur Bellikli, 2024, "Ethics of Artificial Intelligence (AI) Use in Accounting," Muhasebe Enstitusu Dergisi - Journal of Accounting Institute, Istanbul University Business School, volume 0, issue 71, pages 1-11, July, DOI: 10.26650/MED.1490433.
• Gamze Sevimli Örgün, 2024, "Bibliometric Analysis of Articles Published in the Journal of Accounting Institute," Muhasebe Enstitusu Dergisi - Journal of Accounting Institute, Istanbul University Business School, volume 0, issue 71, pages 25-37, July, DOI: 10.26650/MED.1428359.
• Erdem Saçan, 2024, "Effect of Inflation on Financial Ratios: A Research in the Manufacturing Sector Traded in Borsa Istanbul," Muhasebe Enstitusu Dergisi - Journal of Accounting Institute, Istanbul University Business School, volume 0, issue 71, pages 39-57, July, DOI: 10.26650/MED.1468635.
• Wei Sun & Yinzhuan Bai & Weiguo (Patrick) Fan, 2024, "Do Non-Family CEOs Decrease Stock Price Crash Risk in Chinese Family Firms?," Journal of Developing Areas, Tennessee State University, College of Business, volume 58, issue 3, pages 21-45, July–Sept.
• Hyoung-Joo Lim & Dafydd Mali, 2024, "Does Market Performance (Tobin’s Q) Have A Negative Effect On Credit Ratings? Evidence From South Korea," Asia-Pacific Financial Markets, Springer;Japanese Association of Financial Economics and Engineering, volume 31, issue 1, pages 53-80, March, DOI: 10.1007/s10690-023-09406-x.
• Zhaojun Qu & Fei Sun & Qitao Wu, 2024, "RETRACTED ARTICLE: Policies to obtain energy transformation target: evidence from emission accounting impacts," Economic Change and Restructuring, Springer, volume 57, issue 2, pages 1-16, April, DOI: 10.1007/s10644-024-09633-w.
• Guanming He & Yun Sun & April Zhichao Li, 2024, "Does analysts’ industrial concentration affect the quality of their forecasts?," Financial Markets and Portfolio Management, Springer;Swiss Society for Financial Market Research, volume 38, issue 1, pages 37-91, March, DOI: 10.1007/s11408-023-00435-0.
• Mehdi Khodakarami & Hassan Yazdifar & Alireza Faraji Khaledi & Saeed Bagheri Kheirabadi & Amin Sarlak, 2024, "The Level of Islamic Religiosity of the Local Community and Corporate Environmental Responsibility Disclosure: Evidence from Iran," Journal of Business Ethics, Springer, volume 190, issue 2, pages 483-512, March, DOI: 10.1007/s10551-023-05388-y.
• Bo Cheng & Zixin Li & Baoyin Qiu & Ting Xiong, 2024, "Does Collective Decision-Making Promote SOEs' Green Innovation? Evidence from China," Journal of Business Ethics, Springer, volume 191, issue 3, pages 481-500, May, DOI: 10.1007/s10551-023-05495-w.
• Lu Qiao & Emmanuel Adegbite & Tam Huy Nguyen, 2024, "CFO overconfidence and conditional accounting conservatism," Review of Quantitative Finance and Accounting, Springer, volume 62, issue 1, pages 1-37, January, DOI: 10.1007/s11156-023-01188-7.
• Derrick W. H. Fung & Charles C. Yang & Jason J. H. Yeh, 2024, "The market price to embedded value gap: an analysis of European life insurers," Review of Quantitative Finance and Accounting, Springer, volume 62, issue 1, pages 69-96, January, DOI: 10.1007/s11156-023-01196-7.
• Mark Anderson & Soonchul Hyun & Hussein Warsame, 2024, "Corporate social responsibility, earnings management and firm performance: evidence from panel VAR estimation," Review of Quantitative Finance and Accounting, Springer, volume 62, issue 1, pages 341-364, January, DOI: 10.1007/s11156-023-01203-x.
• Henry Jarva & Matthijs Lof, 2024, "Identifying accounting conservatism in the presence of skewness," Review of Quantitative Finance and Accounting, Springer, volume 62, issue 2, pages 553-577, February, DOI: 10.1007/s11156-023-01210-y.
• Leila Zbib & Kourosh Amirkhani & Douglas Fairhurst, 2024, "Chalk it up to experience: CEO general ability and earnings management," Review of Quantitative Finance and Accounting, Springer, volume 62, issue 3, pages 1007-1036, April, DOI: 10.1007/s11156-023-01228-2.
• Dong Drew Li & Wenguang Lin & Pei-Yu Sun & Yunshu Tang & Zheng Cheng, 2024, "Breaking the Big Four brand’s halo effect precisely: evidence from the association between RMM coverage ratios and integrated audit effectiveness," Review of Quantitative Finance and Accounting, Springer, volume 62, issue 3, pages 1291-1328, April, DOI: 10.1007/s11156-023-01238-0.
• Hanyu Zhang & Rong Ding & Hang Zhou, 2024, "Public access to in-house meeting reports and stock liquidity: evidence from China," Review of Quantitative Finance and Accounting, Springer, volume 62, issue 4, pages 1431-1458, May, DOI: 10.1007/s11156-023-01237-1.
• Xing Huan & Antonio Parbonetti & Giulia Redigolo & Zhewei Zhang, 2024, "Social media disclosure and reputational damage," Review of Quantitative Finance and Accounting, Springer, volume 62, issue 4, pages 1355-1396, May, DOI: 10.1007/s11156-023-01239-z.
• Alessandro Paolo Rigamonti & Giulio Greco & Mariarita Pierotti & Alessandro Capocchi, 2024, "Macroeconomic uncertainty and earnings management: evidence from commodity firms," Review of Quantitative Finance and Accounting, Springer, volume 62, issue 4, pages 1615-1649, May, DOI: 10.1007/s11156-024-01246-8.
• Rajiv Banker & Russell Barber & Dana Hollie & Han-Up Park, 2024, "Order backlog and its association with fundamental analysis metrics and future earnings," Review of Quantitative Finance and Accounting, Springer, volume 62, issue 4, pages 1733-1753, May, DOI: 10.1007/s11156-024-01248-6.
• Raffaela Casciello & Marco Maffei & David A. Ziebart, 2024, "Regulatory and contextual factors influencing earnings and capital management decisions: evidence from the European banking sector," Review of Quantitative Finance and Accounting, Springer, volume 63, issue 1, pages 87-146, July, DOI: 10.1007/s11156-024-01253-9.
• Yichu Huang & Lei Chen & Frank Hong Liu, 2024, "Bank intervention and firms’ earnings management: evidence from debt covenant violations," Review of Quantitative Finance and Accounting, Springer, volume 63, issue 1, pages 237-264, July, DOI: 10.1007/s11156-024-01255-7.
• Emad Noureldeen & Mohamed Elsayed & Ahmed A. Elamer & Jianming Ye, 2024, "Two-tier board characteristics and expanded audit reporting: Evidence from China," Review of Quantitative Finance and Accounting, Springer, volume 63, issue 1, pages 195-235, July, DOI: 10.1007/s11156-024-01256-6.
• Shiyan Yin & Kai Yao & Thanaset Chevapatrakul & Rong Huang, 2024, "Reduced disclosure and default risk: analysis of smaller reporting companies," Review of Quantitative Finance and Accounting, Springer, volume 63, issue 1, pages 355-395, July, DOI: 10.1007/s11156-024-01262-8.
• Han Jin & Beverly B. Marshall, 2024, "Shedding light on foreign currency cash flow hedges: transparency and the hedging decision," Review of Quantitative Finance and Accounting, Springer, volume 63, issue 2, pages 397-432, August, DOI: 10.1007/s11156-024-01263-7.
• Jesper Haga & Fredrik Huhtamäki & Dennis Sundvik & Timmy Thor, 2024, "Nothing to fear: strong corporate culture and workplace safety," Review of Quantitative Finance and Accounting, Springer, volume 63, issue 2, pages 519-550, August, DOI: 10.1007/s11156-024-01264-6.
• Ahmed Aboud & Hany Elbardan & Moataz El-Helaly & Amr Kotb, 2024, "Does the audit committee member’s accounting experience associated with key audit matter types?," Review of Quantitative Finance and Accounting, Springer, volume 63, issue 2, pages 753-780, August, DOI: 10.1007/s11156-024-01276-2.
• Haeyoung Shin & Michael Lacina & Shanshan Pan, 2024, "The order in a series of continuous special items and the likelihood of income classification shifting," Review of Quantitative Finance and Accounting, Springer, volume 63, issue 3, pages 829-862, October, DOI: 10.1007/s11156-024-01265-5.
• Muhammad Asad & Saeed Akbar & Sabur Mollah, 2024, "The role of independent directors’ tenure and network in controlling real-earnings management practices," Review of Quantitative Finance and Accounting, Springer, volume 63, issue 4, pages 1251-1279, November, DOI: 10.1007/s11156-024-01288-y.
• Thomas R. Kubick & G. Brandon Lockhart & David C. Mauer, 2024, "Industry tournament incentives and debt contracting," Review of Quantitative Finance and Accounting, Springer, volume 63, issue 4, pages 1281-1321, November, DOI: 10.1007/s11156-024-01292-2.
• Evangelos Liaras & Michail Nerantzidis & Antonios Alexandridis, 2024, "Machine learning in accounting and finance research: a literature review," Review of Quantitative Finance and Accounting, Springer, volume 63, issue 4, pages 1431-1471, November, DOI: 10.1007/s11156-024-01306-z.
• Manuel Gilabert, 2024, "Tratamiento de la moneda extranjera en economías de tipo de cambio múltiple," Proyecciones, IIEC, Univeridad Nacional de La Plata., Instituto de Investigaciones y Estudios Contables, Facultad de Ciencias Económicas, Universidad Nacional de La Plata, issue 18, pages 33-45, May-Octob, DOI: https://doi.org/10.24215/26185474e0.
• I Putu Hendy Bimantara Dinata & Asqolani, 2024, "The Effect of Tax Avoidance, Tax Rate Change, and Sustainability Disclosure on Earnings Management," Economics and Finance in Indonesia, Faculty of Economics and Business, University of Indonesia, volume 70, pages 34-48, June.
• Bilal Kimouche & Hemza Boussenna, 2024, "Empirical Evidence About Earnings Management Behaviour Under the Covid-19 Period in Algerian Companies," European Journal of Business Science and Technology, Mendel University in Brno, Faculty of Business and Economics, volume 10, issue 2, pages 242-257, DOI: 10.11118/ejobsat.2024.007.
• Zsofia Szikrane Lindner & Beatrix Denes & Gabriella Kosztik & Gabriella Meresz & Maria Somogyvari Sandorne, 2024, "Main Impacts of the Introduction of IFRS 17 on the Hungarian Insurance Sector," Financial and Economic Review, Magyar Nemzeti Bank (Central Bank of Hungary), volume 23, issue 3, pages 71-98.
• Jonathan Ross & David Ziebart, 2024, "The Accounting Rate of Return and Economic Growth," Journal of Economic Insight, Missouri Valley Economic Association, volume 50, issue 1, pages 87-111.
• Paweł Kowalewski, 2024, "Relationship between central banks’ activities and their profitability," Bank i Kredyt, Narodowy Bank Polski, volume 55, issue 3, pages 221-254.
• Cezary Kochalski & Krzysztof Kruszewski & Mikołaj Szadkowski, 2024, "Pomiar konsekwencji finansowych działalności banku centralnego," Bank i Kredyt, Narodowy Bank Polski, volume 55, issue 5, pages 551-574.
• Oliver Binz & John Graham & Matthew Kubic, 2024, "Does Inflation Affect Earnings Relevance? A Century-Long Analysis," NBER Working Papers, National Bureau of Economic Research, Inc, number 32364, Apr.
• Michael Musov, 2024, "The Strategy-Focused Organizations, Twenty Years Later," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 142-160, March.
• Georgi Hristov, 2024, "Improving the Quality of Financial Information Through Machine Learning," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 3, pages 529-540, September.
• Borislav Boyanov, 2024, "Application of XBRL in Financial Reporting: Effects On Preparers and Users of Financial Statements," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 3, pages 133-151, July.
• Nadya Koteva, 2024, "Contemporary Aspects of Insurance Revenue from Issued Insurance Contracts," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 3, pages 225-243, July.
• Diana-Elisabeta MATICA & Edi-Cristian DUMITRA & Dana LUPU (CONSTANTINICA), 2024, "Insights Into Ethical Perception In Accounting Education," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 33, issue 2, pages 176-185, December.
• Florina LUP & Carmen SCORTE & Daniela ZAPODEANU, 2024, "Influencing Factors On Costs And Decision Making . A Look At The Bakery Industry," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 33, issue 2, pages 186-197, December.
• Laura – Eugenia – Lavinia BARNA & Corina – Cătălina HURDUCACI (GOREA), 2024, "The Impact Of Using Artificial Intelligence And Erp Systems In The Work Of Accounting Professionals And Auditors," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 33, issue 1, pages 246-258, July.
• Anca-Giorgiana (BURTIC) BURESCU, 2024, "The Evolution Of The Performance Concept – A Bibliometric Analysis," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 33, issue 1, pages 259-268, July.
• Iuraș Andreea & Victoria BOGDAN & Dorina-Nicoleta POPA, 2024, "Disclosure Analysis Of 7r♲ Sustainability Material Indicators In The Circular Fashion Industry," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 33, issue 1, pages 285-296, July.
• Zsuzsa-Hildegard NAGY (AMBRUS) & Luminita RUS & Victoria BOGDAN, 2024, "Diversity Of Financing Sources Of Non-Profit Organizations In Romania And The Eu – An Overview," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 33, issue 1, pages 304-313, July.
• Alexandra SZEKERES & Ivett BARTA & Gergő TÖMÖRI, 2024, "The Role Of Financial Performance In Difference Of Two Manufacturer’S Brand Value," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 33, issue 1, pages 345-353, July.
• Réka Melinda TÖRÖK, 2024, "An Exploratory Analysis Of Accounting Estimates Disclosure Practices. The Case Of Romanian Private Listed Companies," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 33, issue 1, pages 362-369, July.
• Chinwuba A. Okafor & Killian O. Ogiedu & Edosa J. Aronmwan & Efafosa Ogboro, 2024, "Corporate Governance And Real Earnings Management In Nigerian Listed Financial Firms," Oradea Journal of Business and Economics, University of Oradea, Faculty of Economics, volume 9, issue 2, pages 119-131, September, DOI: http://doi.org/10.47535/1991ojbe201.
• Peijun Liu, 2024, "Managerial Ownership, Modification of Business Risk Disclosure and Investors Risk Perception: Evidence from Japan," Discussion Papers in Economics and Business, Osaka University, Graduate School of Economics, number 24-11, Oct.
• Asher Curtis & Chang-Jin Kim & Hyung Il Oh, 2024, "A Structural Break in the Aggregate Earnings–Returns Relation," Journal of Financial Econometrics, Oxford University Press, volume 22, issue 5, pages 1785-1808.
• Benedikt Franke & Allen H Huang & Reeyarn Z Li & Hui Wang, 2024, "Securities law precedents, legal liability, and financial reporting quality," Review of Finance, European Finance Association, volume 28, issue 2, pages 413-445.
• Camil-Ciprian Cirnu, 2024, "cirnuncamil19@stud.ase.ro," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 604-608, August.
• Elian-Gabriel Militaru, 2024, "The Impact of Financial and Performance Indicators on Labor Productivity in Construction and Engineering Companies Listed on the BVB," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 658-663, August.
• Traian Cristin Nicolae, 2024, "Reflections on the Modification of the Paradigms of Processing the Accounting Information in an Interactive System," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 671-678, August.
• Traian Cristin Nicolae, 2024, "Considerations Regarding Recordkeeping Tools in Accounting Information Systems," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 679-686, August.
• Lacramioara Mansour & Elena Cerasela Spatariu, 2024, "Creative Accounting in Financial Reporting," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 567-574, December.
• Traian Cristin Nicolae, 2024, "Considerations Regarding the Expansion of the Dimensions of Accounting Information Systems Recording Tools," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 591-597, December.
• Traian Cristin Nicolae, 2024, "Reflections on the Perspectives of Accounting Information Processing Paradigms in Digitalized Systems," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 598-604, December.
• Luciana Simona Pascu (Mihaila), 2024, "ESG Disclosure: Evidence from Romanian Banking Sector," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 624-630, December.
• Mircea-Iosif Rus, 2024, "Optimizing Cash Flow," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 635-640, December.
• Mircea-Iosif Rus, 2024, "Impact of Turnover on Cash Flow," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 641-646, December.
• Dorina Elena Virdea & Adela Socol, 2024, "Cross-Mapping Interactions between Corruption, Accounting and Audit: A Bibliometric Analysis," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 664-673, December.
• Cecilia Ficco & María Begoña Prieto Moreno & Eliana Werbin & Margarita Díaz, 2024, "Relevancia valorativa de los intangibles: análisis comparativo entre empresas del sector financiero y no financiero cotizantes en el mercado de capitales argentino
  [Value relevance of intangibles: ," Revista de Métodos Cuantitativos para la Economía y la Empresa = Journal of Quantitative Methods for Economics and Business Administration, Universidad Pablo de Olavide, Department of Quantitative Methods for Economics and Business Administration, volume 38, pages 1-28, December, DOI: https://doi.org/10.46661/rev.metodo.
• Amanda Sanseverino & Jimena González-Ramírez & Kelly Cwik, 2024, "Do ESG progress disclosures influence investment decisions?," International Journal of Disclosure and Governance, Palgrave Macmillan, volume 21, issue 1, pages 107-126, March, DOI: 10.1057/s41310-023-00198-0.
• Manish Bansal, 2024, "Unpacking the drivers of earnings management in CSR firms: influence of investor risk perception," International Journal of Disclosure and Governance, Palgrave Macmillan, volume 21, issue 1, pages 127-142, March, DOI: 10.1057/s41310-023-00201-8.
• Vismaya Gangadharan & Lakshmi Padmakumari, 2024, "Fogging the firm performance: an empirical examination of the annual report readability in India," International Journal of Disclosure and Governance, Palgrave Macmillan, volume 21, issue 2, pages 211-226, June, DOI: 10.1057/s41310-023-00195-3.
• Sandro Brunelli & Francesco Venuti & Thomas Niederkofler & Camilla Falivena, 2024, "Financial distress, auditors’ going concern modification (GCM) and investors’ reaction in a concentrated ownership environment: new evidence from the Italian stock market," International Journal of Disclosure and Governance, Palgrave Macmillan, volume 21, issue 2, pages 313-339, June, DOI: 10.1057/s41310-023-00197-1.
• Sumon Kumar Das & Shafiqul Alam & Md. Jamsedul Islam & Fahmida Boby & Rabeya Begum, 2024, "Does ownership pattern affect firm performance? Empirical evidence from an emerging market," International Journal of Disclosure and Governance, Palgrave Macmillan, volume 21, issue 3, pages 406-420, September, DOI: 10.1057/s41310-023-00204-5.
• Chris Magnis & Stephanos Papadamou & George Emmanuel Iatridis, 2024, "The impact of corporate governance mechanisms on mitigating banks’ propensity for risk-taking," Journal of Banking Regulation, Palgrave Macmillan, volume 25, issue 3, pages 234-255, September, DOI: 10.1057/s41261-023-00228-5.
• Házi, Bálint & Tóth, Balázs, 2024, "The impact of capital gains manipulation on the financial reporting of football clubs – the Plusvalenza case and Juventus," Public Finance Quarterly, Corvinus University of Budapest, volume 70, issue 3, pages 101-119, DOI: https://doi.org/10.35551/PFQ_2024_3.
• Veit, Adrienn & Böcskei, Elvira, 2024, "IFRS 9 Classification Aspects – Measurement of Sustainability-Linked Loans at Amortised Cost or Fair Value," Public Finance Quarterly, Corvinus University of Budapest, volume 70, issue 4, pages 98-116, DOI: https://doi.org/10.35551/PFQ_2024_4.
• M N, Nikhil & S Shenoy, Sandeep & Chakraborty, Suman & Abhilash, Abhilash, 2024, "Unraveling the determinants and consequences of mandatory IFRS convergence in India: insights from systematic literature review," MPRA Paper, University Library of Munich, Germany, number 122321, May, revised 23 Aug 2024.
• Beuselinck, Christof & Karavitis, Panagiotis & Kazakis, Pantelis & Mouna, Niswatil, 2024, "E-government and corporate tax planning: International evidence," MPRA Paper, University Library of Munich, Germany, number 122742, Nov.
• Shvekens, Martins, 2024, "Crisis Management and Financial Adaptability: An In-Depth Analysis of LOTTOKINGS INDIA S.A.'s Resilience and Strategic Responses in the Face of the COVID-19 Pandemic," MPRA Paper, University Library of Munich, Germany, number 124254, Jan.
• Covar, Eliska, 2024, "Pandemic Resilience in Czech's Big Four Firms," MPRA Paper, University Library of Munich, Germany, number 124349, Nov.
• Dermarkar, Simon & Baudot, Lisa & Hazgui, Mouna, 2024, "A Glimpse Into the Innovative Landscape of the Accounting Profession From the Perspective of Prospective Accountants," HEC Research Papers Series, HEC Paris, number 1508, Feb, DOI: 10.2139/ssrn.4713972.
• Andreicovici, Ionela & Cohen, Nava & Ghio, Alessandro & Paugam, Luc, 2024, "Donations in the Dark," HEC Research Papers Series, HEC Paris, number 1510, Mar, DOI: 10.2139/ssrn.4743937.
• Wu, Han & Li, Yi & Hope, Ole-Kristian & Liu, Qiliang & Cai, Hong, 2024, "The (In)Visibility of Undisclosed Political Connections," HEC Research Papers Series, HEC Paris, number 1511, Mar, DOI: 10.2139/ssrn.4770539.
• Mensah, Albert & Kim, Jeong-Bon & Tang, Vicki Wei, 2024, "Wisdom of crowds as a verification tool in bank lending: Evidence from borrowers’ customer tweets," HEC Research Papers Series, HEC Paris, number 1517, Apr, DOI: 10.2139/ssrn.4770857.
• Pflueger, Dane & Mouritsen, Jan, 2024, "Relational work and accounting: What venture capital analysts do with accounting and other information in situations of uncertainty," HEC Research Papers Series, HEC Paris, number 1528, Aug, DOI: 10.2139/ssrn.4912240.
• Kim, Jinhwan & Shi, Terrence Tianshuo & Verdi, Rodrigo S., 2024, "The Innovation Consequences of Judicial Efficiency," Research Papers, Stanford University, Graduate School of Business, number 4161, Jan.
• Kim, Jinhwan & Valentine, Kristen, 2024, "Earnings Targets, Strategic Patent Sales, and Patent Trolls," Research Papers, Stanford University, Graduate School of Business, number 4162, Feb.
• Gipper, Brandon & Gu, Laura Lingyu & Kim, Jinhwan & Noh, Suzie, 2024, "Earnings News and Local Household Spending," Research Papers, Stanford University, Graduate School of Business, number 4163, Feb.
• deHaan, Ed & Glover, Andrew, 2024, "Market Access and Retail Investment Performance," Research Papers, Stanford University, Graduate School of Business, number 4177, Apr.
• Gipper, Brandon & Sequeira, Fiona & Shi, Shawn X., 2024, "Carbon Accounting Quality: Measurement and the Role of Assurance," Research Papers, Stanford University, Graduate School of Business, number 4186, Feb.
• Cowx, Mary & Lester, Rebecca & Nessa, Michelle, 2024, "The Consequences of Limiting the Tax Deductibility of R&D," Research Papers, Stanford University, Graduate School of Business, number 4192, Jul.
• Candra Sinuraya & Sekar Mayangsari, 2024, "The Effect of Earnings Smoothing and Earnings Informativeness on Firm Value with Managerial Ability as a Moderating Variable," International Journal of Economics and Financial Issues, Econjournals, volume 14, issue 2, pages 178-185, March.
• Muhammad Iqmal Hisham Kamaruddin & Supiah Salleh & Zurina Shafii & Mustafa Mohd Hanefah & Nurazalia Zakaria, 2024, "Exploring Shariah Governance Practices in Islamic Co-Operatives in Malaysia," International Journal of Economics and Financial Issues, Econjournals, volume 14, issue 3, pages 89-96, May.
• Munkaila Aminu & Bomi Cyril Nomlala & Kiran Baldavoo, 2024, "Examining Mandatory Audit Firm Rotation and Audit Quality in South Africa: Practitioner and Academic Perspectives," International Journal of Economics and Financial Issues, Econjournals, volume 14, issue 3, pages 40-47, May.
• Indah Masri & Tryas Chasbiandani & Diandra Kamila Rasyid & Nur’Aini Nur’Aini, 2024, "Reciprocal Relationship between Taxpayer’s Compliance and Governance Quality," International Journal of Economics and Financial Issues, Econjournals, volume 14, issue 4, pages 131-137, July.
• Muh. Ardiansyah Syam & Syahril Djaddang & Adam Adam & Endang Etty Merawati & Mohammad Roziq, 2024, "Carbon Accounting: Its Implications on Accounting Practices and Corporate Sustainability Reports," International Journal of Economics and Financial Issues, Econjournals, volume 14, issue 4, pages 178-187, July.
• Cecilia Lelly Kewo & Stella Theodora Kewo, 2024, "Measurement of Factors That Can Improve the Implementation of Accrual-Based Accounting in Regional Government Agencies," International Journal of Economics and Financial Issues, Econjournals, volume 14, issue 5, pages 10-17, September.
• Alastair Marais, 2024, "Audit Quality and Financial Statement Manipulation: The Moderating Effect of Tone at the Top," International Journal of Economics and Financial Issues, Econjournals, volume 14, issue 5, pages 220-232, September.
• Zanele Matshona & Mabutho Sibanda & Masibulele Phesa, 2024, "Tax Knowledge and Tax Behaviour of Individual Taxpayers in South Africa: A Scoping Review," International Journal of Economics and Financial Issues, Econjournals, volume 14, issue 5, pages 299-316, September.
• Huda Alsayed, 2024, "Triple Pillar for Sustainability of Accounting Evaluation of Carbon Emissions and Climate Change," International Journal of Economics and Financial Issues, Econjournals, volume 14, issue 6, pages 36-45, October.
• Kenny Fernando & Han Jocelyn & Frista Frista & Budi Kurniawan, 2024, "The Effect of Green Accounting Disclosure on the Firm Value of Listed Mining and Agriculture Companies in Southeast Asia Countries," International Journal of Energy Economics and Policy, Econjournals, volume 14, issue 1, pages 377-382, January.
• Jishin George Oommen & Noel Simon Roy & R.D. Brittoraj, 2024, "Exploring the Landscape of Energy Audits: A Bibliometric Analysis," International Journal of Energy Economics and Policy, Econjournals, volume 14, issue 1, pages 31-36, January.
• Luky Patricia Widianingsih & Cliff Kohardinata & Emelie Vlaviorine, 2024, "Renewable Energy Consumption, ESG Reporting, and Fixed Asset Turnover: Does it Work in Asia?," International Journal of Energy Economics and Policy, Econjournals, volume 14, issue 1, pages 552-558, January.
• Maria Entina Puspita & Dwi Ratmono & Mitsalina Tantri & Yohanes Julianto & Rizki Ridhasyah, 2024, "Carbon Emissions Accounting Disclosure: An Empirical Analysis during the Covid-19 Pandemic Period in a Developing Country," International Journal of Energy Economics and Policy, Econjournals, volume 14, issue 2, pages 37-45, March.
• Mutasim Asa’d & Wan Norhayati Wan Ahmad & Hazeline Ayoup, 2024, "Environmental Management Accounting Information and Environmental Performance, the Mediating Effect of Environmental Decision Quality," International Journal of Energy Economics and Policy, Econjournals, volume 14, issue 2, pages 562-573, March.
• Lokita Rizky Megawati & Arie Pratama, 2024, "Sustainable Development Goals in Corporate Reporting: Analysis of Economic, Social, and Environmental Disclosure (Survey among Public Listed Companies in Indonesia)," International Journal of Energy Economics and Policy, Econjournals, volume 14, issue 3, pages 625-638, May.
• Hisky Ryan Kawulur & Erwin Saraswati & Abdul Ghofar & Arum Prastiwi, 2024, "Carbon Strategy, Political Connection and Carbon Performance: Evidence from Polluting Industries," International Journal of Energy Economics and Policy, Econjournals, volume 14, issue 4, pages 251-264, July.
• Darsono Darsono & Dwi Ratmono & Sunseok Lee & Nur Cahyonowati & Lianawati Lianawati, 2024, "ESG and Environmental Performance: Multiple Mediation Models of Green Accounting and CSR Disclosure," International Journal of Energy Economics and Policy, Econjournals, volume 14, issue 5, pages 365-371, September.
• Kamaruzzaman Muhammad & Erlane K. Ghani & Razana Juhaida Johari & Mazurina Mohd Ali & Citra Sukmadilaga, 2024, "The Mediating Role of Self-Efficacy on Online Learning among Accounting Students," International Review of Management and Marketing, Econjournals, volume 14, issue 4, pages 92-102, July.
• Mosie C. C. Molate & Collins C. Ngwakwe & Nebbel K. Motubatse, 2024, "Analysis of the Relationship between Corporate Branding and Sales Revenue during COVID 19 Pandemic," International Review of Management and Marketing, Econjournals, volume 14, issue 5, pages 48-52, September.
• Farah, Nusrat & Islam, Md Shariful & Tadesse, Amanuel & McCumber, William, 2024, "Impact of audit committee social capital on the adoption of COSO 2013," Advances in accounting, Elsevier, volume 64, issue C, DOI: 10.1016/j.adiac.2023.100685.
• Ahsan, A.F.M. Mainul & Bose, Sudipta & Ali, Muhammad Jahangir, 2024, "Does Islamic religiosity influence professional accountants' judgments? Evidence from global convergence of IFRS," Advances in accounting, Elsevier, volume 64, issue C, DOI: 10.1016/j.adiac.2023.100723.
• Xia, Hui & Lin, Shu & Li, Shuo & Bardhan, Indranil, 2024, "The effect of audit committee financial expertise on earnings management tactics in the post-SOX era," Advances in accounting, Elsevier, volume 64, issue C, DOI: 10.1016/j.adiac.2023.100725.
• Do, Chuong, 2024, "Financial analysts' information discovery: A study of manager-analyst interactions in conference calls," Advances in accounting, Elsevier, volume 64, issue C, DOI: 10.1016/j.adiac.2023.100727.
• Mayapada, Arung Gihna & Biswas, Pallab Kumar & Roberts, Helen, 2024, "Financial reporting timeliness and its determinants in UK charities," Advances in accounting, Elsevier, volume 65, issue C, DOI: 10.1016/j.adiac.2024.100733.
• Ater, Brandon D. & Kilic, Emre & Sobngwi, Christian K., 2024, "Conditional conservatism in GAAP earnings and the implications for the disclosure of non-GAAP earnings," Advances in accounting, Elsevier, volume 66, issue C, DOI: 10.1016/j.adiac.2023.100686.
• Golden, Joanna & Kohlbeck, Mark, 2024, "Financial reporting consequences of CEOs' early-life exposure to disasters and violent crime," Advances in accounting, Elsevier, volume 66, issue C, DOI: 10.1016/j.adiac.2023.100698.
• Felix, Robert & Wilford, Amanda L., 2024, "Auditor's financial stress: An inconspicuous determinant of audit outcomes," Advances in accounting, Elsevier, volume 67, issue C, DOI: 10.1016/j.adiac.2023.100701.
• Amirkhani, Kourosh & Brown, Jenny & Gramlich, Jeffrey, 2024, "The effect of corporate reputation on accounting conservatism," Advances in accounting, Elsevier, volume 67, issue C, DOI: 10.1016/j.adiac.2024.100732.
• Almeida, Jose Elias & Kale, Devendra, 2024, "Firm life cycle and accrual quality," Advances in accounting, Elsevier, volume 67, issue C, DOI: 10.1016/j.adiac.2024.100762.
• Bilokha, Alona & Kong, Joon Ho & Micale, Joseph A., 2024, "Universal demand laws and stakeholders: Evidence from the auditor's perspective," Advances in accounting, Elsevier, volume 67, issue C, DOI: 10.1016/j.adiac.2024.100766.
• Stirnkorb, Sebastian, 2024, "Transaction cost unbundling and investors’ reliance on investment research: Evidence from experimental asset markets," Accounting, Organizations and Society, Elsevier, volume 112, issue C, DOI: 10.1016/j.aos.2024.101542.
• Wongsinhirun, Nopparat & Chatjuthamard, Pattanaporn & Jiraporn, Pornsit & Lee, Sang Mook, 2024, "Customer concentration and shareholder litigation risk: Evidence from a quasi-natural experiment," Journal of Behavioral and Experimental Finance, Elsevier, volume 41, issue C, DOI: 10.1016/j.jbef.2023.100862.
• Zaman, Rashid, 2024, "When corporate culture matters: The case of stakeholder violations," The British Accounting Review, Elsevier, volume 56, issue 1, DOI: 10.1016/j.bar.2023.101188.
• Hao, Jie & Pham, Viet Tuan, 2024, "Stuck in traffic: Do auditors price traffic congestion?," The British Accounting Review, Elsevier, volume 56, issue 2, DOI: 10.1016/j.bar.2023.101279.
• Hasan, Tahseen & John, Kose & Teng, Haimeng & Wu, Qiang, 2024, "Creative corporate culture and corporate tax avoidance," The British Accounting Review, Elsevier, volume 56, issue 3, DOI: 10.1016/j.bar.2023.101217.
• Oz, Seda, 2024, "The impact of terrorist attacks and mass shootings on earnings management," The British Accounting Review, Elsevier, volume 56, issue 3, DOI: 10.1016/j.bar.2023.101232.
• Lee, Bryan Byung-Hee & Lee, Jay Junghun, 2024, "Financial statement comparability and analysts’ optimism for accruals," The British Accounting Review, Elsevier, volume 56, issue 3, DOI: 10.1016/j.bar.2023.101303.
• Gu, Zhenjiang & Lu, Louise Yi & Yu, Yangxin, 2024, "CEO equity incentive duration and expected crash risk," The British Accounting Review, Elsevier, volume 56, issue 6, DOI: 10.1016/j.bar.2023.101265.
• Wang, Ruizhe & Chua, Wai Fong & Simnett, Roger & Zhou, Shan, 2024, "Is greater connectivity of financial and non-financial information in annual reports valued by market participants?," The British Accounting Review, Elsevier, volume 56, issue 6, DOI: 10.1016/j.bar.2024.101407.
• Liu, Chih-Liang & Lai, Shu-Miao & Haw, In-Mu, 2024, "Director networks, accounting conservatism and director reputation: Evidence after financial reporting failure," The British Accounting Review, Elsevier, volume 56, issue 6, DOI: 10.1016/j.bar.2024.101421.
• Graña-Alvarez, Roberto & Gomez-Conde, Jacobo & Lopez-Valeiras, Ernesto & González-Loureiro, Miguel, 2024, "Management control systems, business financial literacy and financial leverage in business-incubated start-ups," The British Accounting Review, Elsevier, volume 56, issue 6, DOI: 10.1016/j.bar.2024.101427.
• Wang, Qiong & Wang, Huajie & Wang, Kemin, 2024, "Making outside directors inside: Independent directors’ corporate site visits and real earnings management," The British Accounting Review, Elsevier, volume 56, issue 6, DOI: 10.1016/j.bar.2024.101429.
• Chen, Jean Jinghan & Song, Peiyang & Loi, Fai Lim, 2024, "Strategic forward-looking nonearnings disclosure and overinvestment," The British Accounting Review, Elsevier, volume 56, issue 6, DOI: 10.1016/j.bar.2024.101431.
• Liu, Lihua & Kong, Dongmin, 2024, "Epidemic experience, analyst sentiment, and earnings forecasts: Evidence from SARS exposure," The British Accounting Review, Elsevier, volume 56, issue 6, DOI: 10.1016/j.bar.2024.101452.
• Rempoutsika, Lemonia M. & Chronopoulos, Dimitris K. & Nguyen, Linh & Wilson, John O.S., 2024, "Deposit insurance and credit union earnings opacity," The British Accounting Review, Elsevier, volume 56, issue 6, DOI: 10.1016/j.bar.2024.101486.
• Biddle, Gary C. & Chan, Lilian H. & Joo, Jeong Hwan, 2024, "Clawback adoptions, managerial compensation incentives, capital investment mix and efficiency," Journal of Corporate Finance, Elsevier, volume 84, issue C, DOI: 10.1016/j.jcorpfin.2023.102506.
• Chen, Jie & Mishra, Tapas & Song, Wei & Zhang, Qingjing & Zhang, Zhuang, 2024, "The impact of bank mergers on corporate tax aggressiveness," Journal of Corporate Finance, Elsevier, volume 84, issue C, DOI: 10.1016/j.jcorpfin.2024.102540.
• Chen, Zhihong & Hope, Ole-Kristian & Li, Qingyuan & Li, Yongbo, 2024, "Offshore activities and corporate tax avoidance11We appreciate comments and suggestions from Morten Bennedsen (the editor), an anonymous reviewer, and the seminar participants at the Hong Kong Univers," Journal of Corporate Finance, Elsevier, volume 85, issue C, DOI: 10.1016/j.jcorpfin.2023.102536.
• Huang, Wan & Bai, Yufan & Luo, Hong, 2024, "Customer identity concealing and insider selling profitability: Evidence from China," Journal of Corporate Finance, Elsevier, volume 85, issue C, DOI: 10.1016/j.jcorpfin.2024.102566.
• Gounopoulos, Dimitrios & Loukopoulos, Georgios & Loukopoulos, Panagiotis & Zhang, Yu, 2024, "Do CFO career concerns matter? Evidence from IPO financial reporting outcomes," Journal of Corporate Finance, Elsevier, volume 87, issue C, DOI: 10.1016/j.jcorpfin.2024.102626.
• Hendijani Zadeh, Mohammad & Jalali, Zahra, 2024, "Do options trading activities affect underlying firms' asymmetric cost behavior?," Journal of Corporate Finance, Elsevier, volume 88, issue C, DOI: 10.1016/j.jcorpfin.2024.102657.
• Tao, Xuedan & Wang, Huabing Barbara & Xin, Qian & Xu, You, 2024, "Does the mandatory disclosure of suppliers' tax uncertainties affect supply chain relations?," Journal of Corporate Finance, Elsevier, volume 89, issue C, DOI: 10.1016/j.jcorpfin.2024.102669.
• Kaplan, Steven E. & Lee, Eugie Y., 2024, "Does tax reform affect labor investment efficiency?," Journal of Corporate Finance, Elsevier, volume 89, issue C, DOI: 10.1016/j.jcorpfin.2024.102673.
• Ramírez-Henao, Driver Ferney & Sánchez-Guevara, Alejandro, 2024, "The roles of accounting in the racial organization of work," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, volume 98, issue C, DOI: 10.1016/j.cpa.2023.102661.
• Zhu, Huaijia & Chang, Shiwei & Chen, Bo & Zhu, Huaiqi, 2024, "How does military-civilian integration development influence corporate financial constraints in China? Evidence based on quasi-natural experiments," Economic Analysis and Policy, Elsevier, volume 81, issue C, pages 1273-1289, DOI: 10.1016/j.eap.2024.02.009.
• Lin, Lin & Pun, Ngou Teng & Sun, Ping-Wen, 2024, "Impact of investor trust on public firms’ stock price efficiency and cost of capital: Insights from a firm-level measure for investor trust," Economic Modelling, Elsevier, volume 138, issue C, DOI: 10.1016/j.econmod.2024.106786.
• Jun, Xiao & Ai, Junwei & Zheng, Lingfeng & Lu, Meiting & Wang, Jianye, 2024, "Impact of information technology and industrial development on corporate ESG practices: Evidence from a pilot program in China," Economic Modelling, Elsevier, volume 139, issue C, DOI: 10.1016/j.econmod.2024.106806.