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

• Isabel-María García-Sánchez & Nicola Raimo & Filippo Vitolla & Beatriz Aibar-Guzmán, 2025, "Does human-oriented governance foster labor and human rights disclosure?," Review of Managerial Science, Springer, volume 19, issue 10, pages 3073-3109, October, DOI: 10.1007/s11846-025-00843-8.
• Liuyang Ren & Xi Zhong, 2025, "Birds of the same feather: CEO-CFO surname ties and corporate accounting information comparability," Review of Managerial Science, Springer, volume 19, issue 5, pages 1317-1346, May, DOI: 10.1007/s11846-024-00793-7.
• Federico Bertacchini & Alessandro Giovanni Grasso & Ennio Lugli & Ivan Russo, 2025, "Minibond and earnings management: leveraging the signaling effect of minibond listing," Review of Managerial Science, Springer, volume 19, issue 5, pages 1381-1410, May, DOI: 10.1007/s11846-024-00796-4.
• Robert Ullmann & Sophia Wörle, 2025, "Strategic management of tax disclosure: asymmetric timeliness of tax footnote modifications," Review of Managerial Science, Springer, volume 19, issue 8, pages 2327-2372, August, DOI: 10.1007/s11846-024-00812-7.
• Ahmed Hassanein & Khaldoon Albitar, 2025, "An inverted U-shaped relationship between reporting risk information and corporate value: evidence from the UK," Review of Managerial Science, Springer, volume 19, issue 9, pages 2833-2866, September, DOI: 10.1007/s11846-024-00832-3.
• Vanessa Flagmeier & Felix Werthebach, 2025, "Deferred Tax Assets on Tax Loss Carryforwards During Economic Shock Situations," Schmalenbach Journal of Business Research, Springer, volume 77, issue 4, pages 973-1009, December, DOI: 10.1007/s41471-025-00220-x.
• Bernhard Schwetzler & Felix Bogateck, 2025, "The “Mission Impossible” of a Steady State, Value-Neutral Investments, and Value Maximization in Terminal Value Calculations," Schmalenbach Journal of Business Research, Springer, volume 77, issue 4, pages 1067-1099, December, DOI: 10.1007/s41471-025-00224-7.
• Volker Stein & Arnd Wiedemann & Jan-Philipp Dielmann, 2025, "Securing Accountability in Executive Management: The Advanced Role of Management Accountants as Accountability Partners," Schmalenbach Journal of Business Research, Springer, volume 77, issue 4, pages 945-971, December, DOI: 10.1007/s41471-025-00230-9.
• Subarna Rani Das & Md. Ibrahim Molla, 2025, "COVID-19 and firm performance: empirical evidence from Bangladesh," SN Business & Economics, Springer, volume 5, issue 6, pages 1-18, June, DOI: 10.1007/s43546-025-00811-0.
• Cheng-Wen Lee & Pei-Tong Liu, 2025, "Employee Ethics and Corporate Governance: Evaluating Internal Whistleblowing Mechanisms," Journal of Applied Finance & Banking, SCIENPRESS Ltd, volume 15, issue 2, pages 1-3.
• Cheng-Wen Lee & Yutzu Hu & Kuen-Chang Lee, 2025, "Integrating DEMATEL and ANP to Prioritize RPA Success Determinants in Small and Medium-Sized Accounting Practices," Journal of Applied Finance & Banking, SCIENPRESS Ltd, volume 15, issue 6, pages 1-4.
• Jana Ladvenicová & Iveta Košovská & Monika Hudáková, 2025, "Financial performance of SMEs wineries in Slovakia: DuPont decomposition analysis," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 12, issue 3, pages 22-33, March, DOI: 10.9770/k7382535877.
• Osama Hamad Alowaimer, 2025, "The impact of oil price volatility on financial performance of Saudi firms," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 12, issue 3, pages 326-340, March, DOI: 10.9770/z6586657958.
• Lenka Hudáková Stašová, 2025, "Cost calculations in the construction sector: evidence from the Slovak Republic and the Czech Republic," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 12, issue 4, pages 10-24, June, DOI: 10.9770/d8638347424.
• Ana-Carolina Cojocaru (Bărbieru) & Ana-Carolina Cojocaru (Bărbieru) & Anastasia Mihaila & Anastasia Mihaila & Anatol Melega & Victor Cojocaru & Victor Cojocaru, 2025, "Impact of ESG performance on the quality of CSR reporting," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 13, issue 1, pages 131-142, September, DOI: 10.9770/m4435725994.
• Xiang Hui & Bingxiang Li & Mingmin Li, 2025, "Asset-light construction of technology-driven startups: insights from case studies in China," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 13, issue 1, pages 210-231, September, DOI: 10.9770/q9366935644.
• Mircea Epure & Serhat Hasancebi, 2025, "The opaque scorecard: Environmental, social and financial information during a crisis," Economics Working Papers, Department of Economics and Business, Universitat Pompeu Fabra, number 1932, Dec.
• BERISHVILI, Vakhtang & MAMEDOVA, Sevinji, 2025, "The Relationship Between Risk Management And Firm Performance - Evidence From The Georgian Manufacturing Industry," Studii Financiare (Financial Studies), Centre of Financial and Monetary Research "Victor Slavescu", volume 29, issue 1, pages 19-40, March.
• Marisa Agostini & Daria Arkhipova & Marco Fasan & Silvia Panfilo, 2025, "Unpacking ESG Risk Disclosure Determinants: The Role of Stakeholder, Shareholder, and Managerial Influence," Working Papers, Venice School of Management - Department of Management, Università Ca' Foscari Venezia, number 05, May.
• Angela Nativio, 2025, "Impact She Wrote: Genres of Narrative Accounting in the Cultural Sector," Working Papers, Venice School of Management - Department of Management, Università Ca' Foscari Venezia, number 09, Oct.
• Ayoola AzeezOLAOYE, 2025, "Poverty Alleviation, Education Enrollment, Access to Healthcare and Human Development: Analysis of Nigeria’s Sustainable Development Goals," Business & Management Compass, University of Economics Varna, issue 1, pages 32-42.
• Petrová Pavlína, 2025, "Changes in the Business Valuation Process and Accounting with Regard to Digitalisation and Automation of Processes," Acta Academica Karviniensia, Paradigm, volume 25, issue 2, pages 32-42, DOI: 10.25142/aak.2025.010.
• Nita Bartłomiej & Kaczmarczyk Angelika, 2025, "Perception of Financial Security in Assessing Business Continuity by SMEs in Poland," Central European Economic Journal, Paradigm, volume 12, issue 59, pages 243-259, DOI: 10.2478/ceej-2025-0015.
• Alroud Shaher Falah, 2025, "Digital Transformation as a Moderator: A Study of the Impacts of Sustainability Reporting Disclosure on Financial Reporting Quality in the Jordanian Banking Sector," Economics, Paradigm, volume 13, issue 2, pages 389-413, DOI: 10.2478/eoik-2025-0046.
• Al-Nimer Munther, 2025, "Green HRM as a Mediator: Strategic Management Accounting and Environmental Performance in the Jordanian Industry," Economics, Paradigm, volume 13, issue 3, pages 1-25, DOI: 10.2478/eoik-2025-0053.
• Zureigat Bilal Nayef & Alhanatleh Hasan & Alghizzawi Mahmoud & Alrifae Abdallah Ali Mohammad, 2025, "Role of Digital Technologies Based on Cybersecurity Awareness in Enhancing Firms’ Performance: Digital Accounting Systems Setting," Economics, Paradigm, volume 13, issue 3, pages 375-396, DOI: 10.2478/eoik-2025-0070.
• Agrawal Reena & Saxena Charu & Thakur Pratibha, 2025, "Identification of key enablers and assesment of the inter-relationship of household financial resilience in southwest Asian nations," Financial Internet Quarterly (formerly e-Finanse), Paradigm, volume 21, issue 2, pages 74-88, DOI: 10.2478/fiqf-2025-0012.
• Alverina Jessica Clara & Rudiawarni Felizia Arni & Harindahyani Senny, 2025, "Earnings Quality and Stock Crash Risk: A Study in Indonesia," Folia Oeconomica Stetinensia, Paradigm, volume 25, issue 2, pages 1-23, DOI: 10.2478/foli-2025-0020.
• Belidan Mohamed Anas & Baghad Halima, 2025, "Sustainability Accounting Research in the MENA Region: A Bibliometric Review," Folia Oeconomica Stetinensia, Paradigm, volume 25, issue 2, pages 24-47, DOI: 10.2478/foli-2025-0021.
• Bernal Arkadiusz & Białek-Jaworska Anna, 2025, "Lower trade credit payment delays as a result of exclusion from tax deductible expenses," International Journal of Management and Economics, Warsaw School of Economics, Collegium of World Economy, volume 61, issue 5, pages 42-55, DOI: 10.2478/ijme-2025-0020.
• Bąk Melania & Strojek-Filus Marzena & Bąk Andrzej, 2025, "Assessment of environmental information usefulness by non-financial report preparers. Evidence from Poland," International Journal of Management and Economics, Warsaw School of Economics, Collegium of World Economy, volume 61, issue 5, pages 68-78, DOI: 10.2478/ijme-2025-0018.
• Chamera Klaudia Olga, 2025, "Introduction to the assessment of the quality of non-financial reports of banks in the context of WIG-ESG index membership," Journal of Economics and Management, Paradigm, volume 47, issue 1, pages 189-210, DOI: 10.22367/jem.2025.47.08.
• Eferakeya Idowu, 2025, "Does environmental uncertainty influence the application of strategic management accounting? An investigation of listed manufacturing firms in Nigeria," Journal of Economics and Management, Paradigm, volume 47, issue 1, pages 355-384, DOI: 10.22367/jem.2025.47.14.
• Katutytė Silva & Zinkevičienė Danutė, 2025, "The Impact of Real Earnings Management on Investment Efficiency in the Nasdaq Baltic Listed Companies," Management Theory and Studies for Rural Business and Infrastructure Development, Paradigm, volume 47, issue 3, pages 336-351, DOI: 10.15544/mts.2025.27.
• Horvat Robert & Pučko Nika, 2025, "Assessing the Impact of Accounting Perceptions on Accounting Major Choice Based on Students’ Personal Characteristics," Naše gospodarstvo/Our economy, Paradigm, volume 71, issue 1, pages 50-62, DOI: 10.2478/ngoe-2025-0005.
• Sarpong-Oti William & Gholipour Hassan F. & Marzuki Jufri & Chege Fredrick, 2025, "A-Reits Value Relevance of Performance Measures: Net Income, Funds from Operations and Fair Value of Investment Property," Real Estate Management and Valuation, Paradigm, volume 33, issue 3, pages 1-10, DOI: 10.2478/remav-2025-0021.
• Müller Camelia-Ancuța, 2025, "Is Accounting Education Keeping Pace with Contemporary Challenges? A Comparative Study of Publications," Studia Universitatis Babeș-Bolyai Oeconomica, Paradigm, volume 70, issue 1, pages 1-32, DOI: 10.2478/subboec-2025-0001.
• Benaziza Khadidja & Kimouche Bilal, 2025, "Accounting Conservatism and Corporate Performance during the COVID-19 Pandemic," Studia Universitatis Babeș-Bolyai Oeconomica, Paradigm, volume 70, issue 2, pages 65-78, DOI: 10.2478/subboec-2025-0010.
• Floriańczyk Zbigniew & Figiel Szczepan & Juchniewicz Monika & Vrolijk Hans, 2025, "Transformation of the FADN into the FSDN: A Process Driven By Needs for Improved Agricultural Policy Evaluation," Zagadnienia Ekonomiki Rolnej / Problems of Agricultural Economics, Paradigm, volume 385, issue 4, pages 1-23, DOI: 10.30858/zer/215504.
• Zhoujie Weng & Yimai Dong, 2025, "Common institutional ownership and corporate excess leverage: Evidence from China," International Journal of Financial Engineering (IJFE), World Scientific Publishing Co. Pte. Ltd., volume 12, issue 04, pages 1-31, December, DOI: 10.1142/S2424786325500240.
• Qiuhong Zhao & Donald R. Deis, 2025, "Bank Holding Companies’ Earnings Management Leading Up To Regulatory Changes After The 2007–2009 Global Financial Crisis," Journal of Financial Management, Markets and Institutions (JFMMI), World Scientific Publishing Co. Pte. Ltd., volume 13, issue 02, pages 1-28, December, DOI: 10.1142/S2282717X25500057.
• Tam Phan Huy & Tuyet Pham Hong & An Bui Nguyen Quoc, 2025, "Leveraging Tree-based Machine Learning for Predicting Earnings Management," Journal of International Commerce, Economics and Policy (JICEP), World Scientific Publishing Co. Pte. Ltd., volume 16, issue 02, pages 1-20, June, DOI: 10.1142/S1793993325500085.
• Brian M. Burnett & Al (Aloke) Ghosh & Lingfei Kong, 2025, "Reporting Quality and Stock Returns of de-SPAC Mergers," Quarterly Journal of Finance (QJF), World Scientific Publishing Co. Pte. Ltd., volume 15, issue 03, pages 1-35, September, DOI: 10.1142/S2010139225500077.
• Williams Kwasi Peprah & Herimamy Rafaliniony & Patricia Peprah, 2025, "A Longitudinal Study of the Impact of the COVID-19 Pandemic on the Managerial Effectiveness of the “Magnificent Seven†Stocks Firms: An Economic Value-Added Approach," Review of Pacific Basin Financial Markets and Policies (RPBFMP), World Scientific Publishing Co. Pte. Ltd., volume 28, issue 01, pages 1-18, March, DOI: 10.1142/S0219091524500358.
• Khaled A. Abdulsalam & Saud A. Althaqeb & Yahya B. Abdullah, 2025, "Stock Ownership Guidelines and Corporate Credit Ratings," Review of Pacific Basin Financial Markets and Policies (RPBFMP), World Scientific Publishing Co. Pte. Ltd., volume 28, issue 02, pages 1-37, June, DOI: 10.1142/S0219091525500067.
• Sam Islam & Ahmad A. Alahmad, 2025, "Interim Versus Fourth Quarters: Earnings Threshold Management Using Real Activity," Review of Pacific Basin Financial Markets and Policies (RPBFMP), World Scientific Publishing Co. Pte. Ltd., volume 28, issue 02, pages 1-41, June, DOI: 10.1142/S0219091525500079.
• Dong Drew Li & Zheng Cheng & Wenguang Lin & Wentao Wu & Yunshu Tang, 2025, "Is Adopting the Risk-based Approach another Dimension of Auditor Industry Specialization? Evidence from a Partial Mediation Analysis in Integrated Audit Settings," Review of Pacific Basin Financial Markets and Policies (RPBFMP), World Scientific Publishing Co. Pte. Ltd., volume 28, issue 03, pages 1-45, September, DOI: 10.1142/S0219091524500334.
• Saira Yamin & Saqib Gulzar, 2025, "Multiples And Stock Price, New Approach For Relative Valuation Through Neural Network," The Singapore Economic Review (SER), World Scientific Publishing Co. Pte. Ltd., volume 70, issue 04, pages 953-971, June, DOI: 10.1142/S0217590820480045.
• Jianqun Xi & He Xiao, 2025, "CEO Early-Life Disaster Experience and Tax Avoidance: Chinese Evidence," The International Journal of Accounting (TIJA), World Scientific Publishing Co. Pte. Ltd., volume 60, issue 01, pages 1-38, March, DOI: 10.1142/S1094406024500069.
• Siyi Li & Theodore Sougiannis & Sophia I. Wang, 2025, "Mandatory IFRS Adoption and the Usefulness of Accounting Information in Predicting Future Earnings and Cash Flows," The International Journal of Accounting (TIJA), World Scientific Publishing Co. Pte. Ltd., volume 60, issue 01, pages 1-51, March, DOI: 10.1142/S1094406024500161.
• Ruzhou Wang & Chensong Ma & Xuanli Wang, 2025, "Principle-Based Standards and Analyst Forecasts: Evidence from China," The International Journal of Accounting (TIJA), World Scientific Publishing Co. Pte. Ltd., volume 60, issue 01, pages 1-48, March, DOI: 10.1142/S1094406024500203.
• Michael Neel, 2025, "Country-Level Loss Aversion and the Market Response to Earnings News," The International Journal of Accounting (TIJA), World Scientific Publishing Co. Pte. Ltd., volume 60, issue 01, pages 1-51, March, DOI: 10.1142/S1094406024500215.
• John X. Jiang & David S. Koo & Isabel Y. Wang, 2025, "The Road Not Taken: Evaluating the Consequences of the United States’ Nonadoption of IFRS in 2012," The International Journal of Accounting (TIJA), World Scientific Publishing Co. Pte. Ltd., volume 60, issue 02, pages 1-40, June, DOI: 10.1142/S1094406025300023.
• Jin Jiang & Xiangyun Lu & Jason Xiao & Rui Ye, 2025, "Hedging, Hedge Accounting, and Stock Price Crash Risk: Evidence from China," The International Journal of Accounting (TIJA), World Scientific Publishing Co. Pte. Ltd., volume 60, issue 02, pages 1-45, June, DOI: 10.1142/S1094406025430012.
• Mohamed Hegazy & Karim Hegazy & Mohamed Basuony, 2025, "Global Professional Service Networks and their Members: Global Interactions and Cooperation or Lone Wolves for Autonomy?," The International Journal of Accounting (TIJA), World Scientific Publishing Co. Pte. Ltd., volume 60, issue 02, pages 1-35, June, DOI: 10.1142/S1094406025500015.
• Martien Lubberink, 2025, "Bank Accounting, Bank Regulation, and Capital Requirements: A Review," The International Journal of Accounting (TIJA), World Scientific Publishing Co. Pte. Ltd., volume 60, issue 03, pages 1-67, September, DOI: 10.1142/S1094406025300011.
• Nan-Ting Kuo & Ya-Guang Du & Cheng-Few Lee, 2025, "Does Tax Enforcement Have a Spillover Effect on Qualitative Disclosure? Evidence From Tone Management in the MD&A," The International Journal of Accounting (TIJA), World Scientific Publishing Co. Pte. Ltd., volume 60, issue 03, pages 1-39, September, DOI: 10.1142/S1094406025500027.
• Mohamed Janahi & Yuval Millo & Georgios Voulgaris, 2025, "Ethnic Diversity and Monitoring Effectiveness of the Board: Evidence from Banks," The International Journal of Accounting (TIJA), World Scientific Publishing Co. Pte. Ltd., volume 60, issue 03, pages 1-48, September, DOI: 10.1142/S1094406025500052.
• Ahmed Saleh & Yasser Eliwa & Ahmed Aboud, 2025, "Does Mandating CSR Reporting in the EU Generate Horizontal Spillovers?," The International Journal of Accounting (TIJA), World Scientific Publishing Co. Pte. Ltd., volume 60, issue 04, pages 1-43, December, DOI: 10.1142/S1094406024400018.
• Yi Gong & Mark Wilson & Lijuan Zhang, 2025, "Shocks to CEO Political Alignment and Corporate Social Responsibility: Evidence from the 2008 and 2016 Presidential Elections," The International Journal of Accounting (TIJA), World Scientific Publishing Co. Pte. Ltd., volume 60, issue 04, pages 1-48, December, DOI: 10.1142/S1094406024400043.
• Andreas Charitou & Aaron Yoon, 2025, "Accounting and Corporate Sustainability: Evolution, Evidence, and Future Directions," The International Journal of Accounting (TIJA), World Scientific Publishing Co. Pte. Ltd., volume 60, issue 04, pages 1-11, December, DOI: 10.1142/S1094406025020020.
• Joon Seok Moon, 2025, "Differential Impact of Philanthropic Versus Dual-Purpose Corporate Social Responsibility Initiatives," The International Journal of Accounting (TIJA), World Scientific Publishing Co. Pte. Ltd., volume 60, issue 04, pages 1-41, December, DOI: 10.1142/S1094406025400013.
• Hiroshi Obata & Fumiko Hiki (ed.), 2025, "Revenue Management Theory and Practice:Theoretical and Empirical Research," World Scientific Books, World Scientific Publishing Co. Pte. Ltd., number 13695, ISBN: ARRAY(0x5fe6c310), May.
• Alan Sangster, 2025, "A Critical History of Double Entry Accounting 1150–1800," World Scientific Books, World Scientific Publishing Co. Pte. Ltd., number 14382, ISBN: ARRAY(0x5e6e4228), May.
• Christopher E C Gan & Nirosha Hewa-Wellalage & Ahmed Imran Hunjra (ed.), 2025, "Digital Banking and Finance:A Handbook," World Scientific Books, World Scientific Publishing Co. Pte. Ltd., number q0479, ISBN: ARRAY(0x5f1f9c98), May.
• Shan Jin & Christopher Gan, 2025, "FinTech: The Digital Era of the Financial Industry," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 1, in: Christopher E C Gan & Nirosha Hewa-Wellalage & Ahmed Imran Hunjra, "Digital Banking and Finance A Handbook".
• Muhammad Azam & Irfan Channi & Muhammad Haroon, 2025, "Role of Digital Technology in the Financial Industry," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 2, in: Christopher E C Gan & Nirosha Hewa-Wellalage & Ahmed Imran Hunjra, "Digital Banking and Finance A Handbook".
• Muhammad Shahzad Ijaz & Mushtaq Hussain Khan & Ujala Siddique, 2025, "Impact of Digital Finance on Global Climate Change: Sectoral Evidence," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 3, in: Christopher E C Gan & Nirosha Hewa-Wellalage & Ahmed Imran Hunjra, "Digital Banking and Finance A Handbook".
• Runguo Xu, 2025, "How Does Financial Inclusion Affect Bank Stability in Emerging Economies?," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 4, in: Christopher E C Gan & Nirosha Hewa-Wellalage & Ahmed Imran Hunjra, "Digital Banking and Finance A Handbook".
• Jatin Kumar Jaiswal & Dharen Kumar Pandey, 2025, "Navigating the Digital Finance Landscape Amid COVID-19: A Bibliometric Analysis," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 5, in: Christopher E C Gan & Nirosha Hewa-Wellalage & Ahmed Imran Hunjra, "Digital Banking and Finance A Handbook".
• Mahnoor Hanif & Bushra Zulfiqar & Rashid Mehmood & Bushra Bibi, 2025, "A Review on the Digital Finance Revolution, Trends and Global Impacts," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 6, in: Christopher E C Gan & Nirosha Hewa-Wellalage & Ahmed Imran Hunjra, "Digital Banking and Finance A Handbook".
• Jamaltul Nizam Bin Shamsuddin & Christopher Gan & Dao Le Trang Anh, 2025, "Digital Innovation in Insurance," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 7, in: Christopher E C Gan & Nirosha Hewa-Wellalage & Ahmed Imran Hunjra, "Digital Banking and Finance A Handbook".
• Vikesh Kumar & Gul Afshan & Adnan Manzoor & Mansoor Ahmed Khuhro & Muhammad Hussain, 2025, "Big Data Applications in Banks: Systematic Review and Future Research Agenda," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 8, in: Christopher E C Gan & Nirosha Hewa-Wellalage & Ahmed Imran Hunjra, "Digital Banking and Finance A Handbook".
• Tanveer Bagh & Mirza Muhammad Naseer & Kainat Iftikhar, 2025, "Digital Assets in Disarray: Unraveling Herd Behavior Amid COVID-19 and the Russia–Ukraine War," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 9, in: Christopher E C Gan & Nirosha Hewa-Wellalage & Ahmed Imran Hunjra, "Digital Banking and Finance A Handbook".
• Muhammad Arslan & Akmal Shahzad & Anum Shafique & Wajid Shakeel Ahmed, 2025, "Forecasting Bitcoin: A Comparative Analysis of Traditional versus Machine Learning Approach," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 10, in: Christopher E C Gan & Nirosha Hewa-Wellalage & Ahmed Imran Hunjra, "Digital Banking and Finance A Handbook".
• Muhammad A. Cheema & Kenneth R. Szulczyk & Elie Bouri, 2025, "Does Economic Policy Uncertainty Predict Cryptocurrency Returns?," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 11, in: Christopher E C Gan & Nirosha Hewa-Wellalage & Ahmed Imran Hunjra, "Digital Banking and Finance A Handbook".
• Vusani Moyo & Ayodeji Michael Obadire, 2025, "Valuation of Bank Shares in the Digital Age: A Case Study of a South African Bank," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 12, in: Christopher E C Gan & Nirosha Hewa-Wellalage & Ahmed Imran Hunjra, "Digital Banking and Finance A Handbook".
• Muhammad Azam & Imran Lohdi & Muhammad Haroon & Hammad Ali, 2025, "Exploring the Intersection of Corporate Governance and Digital Finance: Risks, Rewards and Policy Ramifications," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 13, in: Christopher E C Gan & Nirosha Hewa-Wellalage & Ahmed Imran Hunjra, "Digital Banking and Finance A Handbook".
• Asad Abbas & Ghulam Hussain Khan Zaigham & Arslan Ali Raza, 2025, "Assets Tokenization: Prospects and Challenges," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 14, in: Christopher E C Gan & Nirosha Hewa-Wellalage & Ahmed Imran Hunjra, "Digital Banking and Finance A Handbook".
• Bushra Zulfiqar & Faten Moussa & Mahnoor Hanif, 2025, "The Future of Money: A Review on Central Bank Digital Currencies," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 15, in: Christopher E C Gan & Nirosha Hewa-Wellalage & Ahmed Imran Hunjra, "Digital Banking and Finance A Handbook".
• Yi Zhou, 2025, "How Does Digital Financial Inclusion Influence Bank Innovation Capability in China? Evidence from a Risk-Taking Perspective," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 16, in: Christopher E C Gan & Nirosha Hewa-Wellalage & Ahmed Imran Hunjra, "Digital Banking and Finance A Handbook".
• Hiroshi Obata, 2025, "Theoretical Foundations of Revenue Management," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 1, in: Hiroshi Obata & Fumiko Hiki, "REVENUE MANAGEMENT THEORY AND PRACTICE Theoretical and Empirical Research".
• Fumiko Hiki, 2025, "Revenue Management for Customer Success," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 2, in: Hiroshi Obata & Fumiko Hiki, "REVENUE MANAGEMENT THEORY AND PRACTICE Theoretical and Empirical Research".
• Hiroto Kataoka, 2025, "Revenue Management, Product Costing, and Servitization," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 3, in: Hiroshi Obata & Fumiko Hiki, "REVENUE MANAGEMENT THEORY AND PRACTICE Theoretical and Empirical Research".
• Akimichi Aoki, 2025, "The Role of Customer Management Accounting for the Effective Implementation of Revenue Management," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 4, in: Hiroshi Obata & Fumiko Hiki, "REVENUE MANAGEMENT THEORY AND PRACTICE Theoretical and Empirical Research".
• Juhyeok Jang, 2025, "Impact of Hotel Service Quality on Revisit Intention during COVID-19," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 5, in: Hiroshi Obata & Fumiko Hiki, "REVENUE MANAGEMENT THEORY AND PRACTICE Theoretical and Empirical Research".
• Yoshiteru Minagawa, 2025, "Developing a Profitable New Product with Value-Based Pricing and Target Pricing," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 6, in: Hiroshi Obata & Fumiko Hiki, "REVENUE MANAGEMENT THEORY AND PRACTICE Theoretical and Empirical Research".
• Risa Asaishi, 2025, "Pricing Capability for Revenue Management," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 7, in: Hiroshi Obata & Fumiko Hiki, "REVENUE MANAGEMENT THEORY AND PRACTICE Theoretical and Empirical Research".
• Zhi Wang, 2025, "Lead Time Reduction and Revenue Management: Case Study on A-One Seimitsu Inc," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 8, in: Hiroshi Obata & Fumiko Hiki, "REVENUE MANAGEMENT THEORY AND PRACTICE Theoretical and Empirical Research".
• Asako Kimura, 2025, "Revisiting Revenue Drivers: Accounting and Marketing for Sustainability Development," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 9, in: Hiroshi Obata & Fumiko Hiki, "REVENUE MANAGEMENT THEORY AND PRACTICE Theoretical and Empirical Research".
• Shinnosuke Hara, 2025, "Revenue Management in Crisis: The Case of the Airline Industry," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 10, in: Hiroshi Obata & Fumiko Hiki, "REVENUE MANAGEMENT THEORY AND PRACTICE Theoretical and Empirical Research".
• Keita Inoue, 2025, "The Use of Revenue Management Techniques in Performance Management: A Case Study of Servitized Firms," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 11, in: Hiroshi Obata & Fumiko Hiki, "REVENUE MANAGEMENT THEORY AND PRACTICE Theoretical and Empirical Research".
• Kozo Suzuki, 2025, "Management for the Long-Term Sustainability of Companies as Practiced by Merchants in Edo: Elementary Revenue Drivers in Eighteenth-Century Japan," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 12, in: Hiroshi Obata & Fumiko Hiki, "REVENUE MANAGEMENT THEORY AND PRACTICE Theoretical and Empirical Research".
• Eichfelder, Sebastian & Knaisch, Jonas David & Schneider, Kerstin, 2025, "Bonus depreciation as instrument for structural economic policy: Effects on investment and asset structure," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 288.
• Blaufus, Kay & Bock, Julian & Peuthert, Benjamin, 2025, "What drives the use of aggressive conforming and nonconforming tax avoidance strategies? New evidence on the tax strategies' substitutive relationship," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 296.
• Amberger, Harald & Stocken, Phillip C., 2025, "Management reputation for credible financial reporting," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 301.
• Horn, Andreas & Berkmüller, Ruth & Bokelmann, Monika & Gerk, Alexander-Michael & Heldmann, Jan & Knauer, Miriam & Naji, Fatah & Rath, Simon & Sperling, Franziska & Wagner, Johanna, 2025, "Sustainability in the German economy – A comparison of understanding, measures and reporting between SMEs and large companies," Bayreuth Working Papers on Finance, Accounting and Taxation (FAcT-Papers), University of Bayreuth, Chair of Finance and Banking, number 2025-01.
• Agrawal, Sonakshi & Liu, Lisa Yao & Rajgopal, Shivaram & Sridharan, Suhas A. & Yan, Yifan & Yohn, Teri Lombardi, 2025, "ESG ratings of ESG index providers," Working Papers, The University of Chicago Booth School of Business, George J. Stigler Center for the Study of the Economy and the State, number 363.
• Montagnes, B. Pablo & Peskowitz, Zachary & Sridharan, Suhas A., 2025, "How well do voting choice policies represent investor preferences?," Working Papers, The University of Chicago Booth School of Business, George J. Stigler Center for the Study of the Economy and the State, number 371.
• Abramova, Inna & Barrios, John Manuel, 2025, "Financializing the professions: He rise of private equity in accounting," Working Papers, The University of Chicago Booth School of Business, George J. Stigler Center for the Study of the Economy and the State, number 376.
• Andres, Christian & Brochet, François & Limbach, Peter & Schumacher, Nicola, 2025, "Sell-side analysts with accounting experience," CFR Working Papers, University of Cologne, Centre for Financial Research (CFR), number 25-04.
• Hess, Dieter & Simon, Frederik & Weibels, Sebastian, 2025, "Interpretable machine learning for earnings forecasts: Leveraging high-dimensional financial statement data," CFR Working Papers, University of Cologne, Centre for Financial Research (CFR), number 25-06.
• Aobdia, Daniel & Köchling, Gerrit & Limbach, Peter & Yoon, Aaron, 2025, "Emissions restatements after the SEC's request for public input on climate-related disclosures: Evidence from carbon disclosure project filings," CFR Working Papers, University of Cologne, Centre for Financial Research (CFR), number 25-11.
• Georgiou, Andreas, 2025, "Determinants of R&D Value Reporting Bias: An Empirical Study in the EU," Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference (2024), Hybrid Conference, Dubrovnik, Croatia, IRENET - Society for Advancing Innovation and Research in Economy, Zagreb, "Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference, Hybrid Conference, Dubrovnik, Croatia, 5-7 September, 2024", DOI: 10.54820/entrenova-2024-0039.
• Jupić, Nedžad & Gadžo, Amra, 2025, "Enhancing small and medium enterprise performance through artificial intelligence integration in accounting," EconStor Conference Papers, ZBW - Leibniz Information Centre for Economics, number 324135.
• Gadžo, Amra & Suljić, Mirza & Herić, Erna, 2025, "Audit Opinion Prediction Using the Decision Tree Algorithm," EconStor Conference Papers, ZBW - Leibniz Information Centre for Economics, number 334467.
• Delić, Erna & Gadžo, Amra, 2025, "Adapting Swedish Good Practices: A Comparative Study of Sustainability Reporting in Listed Companies and Implications for Bosnia and Herzegovina," EconStor Conference Papers, ZBW - Leibniz Information Centre for Economics, number 343409.
• Metelytsia, Volodymyr & Gagalyuk, Taras & Krayevskyy, Volodymyr, 2025, "ESG reporting in Ukraine’s agricultural sector: Empirical insights and pathways to integration with the FSDN
  [Esg-Звітність В Агросекторі України: Емпіричний Аналіз І Шляхи Інтеграції До Fsdn]," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, issue 10, pages 54-65, DOI: 10.32782/2786-8273/2025-10-9.
• Ćwiąkała, Michał & Wojak, Gabriela & Baran, Dariusz & Górka, Ernest & Bartnik, Bartłomiej & Gajda, Waldemar & Ratajski, Ryszard, 2025, "Financial Management Challenges in Enterprises Employing Remote and Hybrid Workforces," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, volume 28, issue 4, pages 595-615, DOI: 10.35808/ersj/4132.
• Barth, Andreas & Mansouri, Sasan & Wöbbeking, Carl Fabian, 2025, "Information flow and market efficiency: The economic impact of precise language," IWH Discussion Papers, Halle Institute for Economic Research (IWH), number 13/2025, DOI: 10.18717/dpds-2j29.
• Marta Wiacek, 2025, "The Leader in ESG Change Management: The Transformation of the Chief Financial Officer’s Role in Organization," European Research Studies Journal, European Research Studies Journal, volume 0, issue 1, pages 372-382.
• Katarzyna Goldmann & Aleksander Zawadzki, 2025, "Financial Analysis in Operational and Strategic Decisions," European Research Studies Journal, European Research Studies Journal, volume 0, issue 1, pages 543-558.
• Przemyslaw Mucko & Stanislaw Honko, 2025, "Comparative Review of Selected Accounting Standards for Small Entities," European Research Studies Journal, European Research Studies Journal, volume 0, issue 2, pages 1220-1234.
• Triantafyllos Papafloratos & Evdoxia Tsafou & Charikleia Tolia, 2025, "Evaluating CSR Reporting Credibility: Evidence from Athex ESG Index Companies," European Research Studies Journal, European Research Studies Journal, volume 0, issue 2, pages 174-188.
• Korneliusz Slaz, 2025, "Artificial Intelligence - Analysis from an Accounting," European Research Studies Journal, European Research Studies Journal, volume 0, issue 3, pages 1438-1453.
• Joanna Florek & Dorota Czerwinska-Kayzer, 2025, "Profitability of Self-Employment in Poland after the Introduction of the Polish Deal Regulations Compared to Other EU Countries," European Research Studies Journal, European Research Studies Journal, volume 0, issue 3, pages 316-333.
• Karol Dabrowski & Katarzyna Skrzypek & Daria Moskwa - Beczkowska, 2025, "Orders for Sustainability Reports – A New Phenomenon in Manufacturing Companies in the Metal and Automotive Industries," European Research Studies Journal, European Research Studies Journal, volume 0, issue 3, pages 659-673.
• Malgorzata Smolen- Bojanczyk, 2025, "The Role of Audit in Detecting Accounting Fraud: The Perspective of Poland," European Research Studies Journal, European Research Studies Journal, volume 0, issue 4, pages 1643-1652.
• Wojciech Sadkowski, 2025, "Quality Costing in Selected Service Enterprises: A Multivariate Comparative Analysis," European Research Studies Journal, European Research Studies Journal, volume 0, issue 4, pages 1899-1916.
• Jacek Kalinowski, 2025, "Reporting on Sustainability in Universities: A Survey of the Websites of 20 Universities - Shanghai Ranking Leaders," European Research Studies Journal, European Research Studies Journal, volume 0, issue 4, pages 355-372.
• Michal Cwiakala & Gabriela Wojak & Dariusz Baran & Ernest Gorka & Bartlomiej Bartnik & Waldemar Gajda & Ryszard Ratajski, 2025, "Financial Management Challenges in Enterprises Employing Remote and Hybrid Workforces," European Research Studies Journal, European Research Studies Journal, volume 0, issue 4, pages 595-615.
• Andrea Garlatti & Paolo Fedele & Silvia Iacuzzi, 2025, "ESG performance measures in universities? strategic plans," ECONOMIA PUBBLICA, FrancoAngeli Editore, volume 2025, issue 1, pages 33-70.
• Giulia Alberti di Catenaja & Donato Berardi & Rebecca Gironi & Giulia Tessadri & Samir Traini, 2025, "Reporting di sostenibilit?: dalle regole all?azione concreta," ECONOMIA PUBBLICA, FrancoAngeli Editore, volume 2025, issue 3, pages 451-478.
• Massimiliano Bonacchi & Luca Menicacci, 2025, "Unintended consequences of tax incentives on the accounting quality of private firms," FINANCIAL REPORTING, FrancoAngeli Editore, volume 2025, issue 2, pages 91-132.
• Nina Boyarchenko & Kinda Hachem & Anya V. Kleymenova, 2025, "The Theory of Financial Stability Meets Reality," Finance and Economics Discussion Series, Board of Governors of the Federal Reserve System (U.S.), number 2025-054, Aug, DOI: 10.17016/FEDS.2025.054.
• Kinda Hachem, 2025, "Designing Bank Regulation with Accounting Discretion," Liberty Street Economics, Federal Reserve Bank of New York, number 20251215, Dec, DOI: 10.59576/lse.20251215.
• Nina Boyarchenko & Kinda Hachem & Anya V. Kleymenova, 2025, "The Theory of Financial Stability Meets Reality," Staff Reports, Federal Reserve Bank of New York, number 1155, Jun, DOI: 10.59576/sr.1155.
• Habib AKDOÄžAN & Ela HİÇYORULMAZ, 2025, "Comparison of Financial Reporting Standards for Small and Micro Enterprises (FRS for SMEs ) with Other Standards (TFRS-FRS for LMSEs) in the Conceptual Framework and Financial Statements," Fiscaoeconomia, Tubitak Ulakbim JournalPark (Dergipark), issue 1, DOI: 10.25295/fsecon.1499669.
• Eda KÖSE, 2025, "Research on the Effect of Artificial Intelligence Anxiety in Accounting Profession Candidates on Career Decidedness," Fiscaoeconomia, Tubitak Ulakbim JournalPark (Dergipark), issue 1, DOI: 10.25295/fsecon.1556196.
• Kemal ÇEK, 2025, "Effect of Accounting and ESG Controversies on Financial Performance: Moderating Effect of ESG," Fiscaoeconomia, Tubitak Ulakbim JournalPark (Dergipark), issue 2, DOI: 10.25295/fsecon.1556525.
• Kerim Gökbörü GÃœLCAN & S.öznur SAKINÇ, 2025, "An Analysis of the Relationship Between Piotroski F-Score and Market-Based Performance in Borsa Istanbul," Fiscaoeconomia, Tubitak Ulakbim JournalPark (Dergipark), issue 2, DOI: 10.25295/fsecon.1607749.
• Carmela Nitti & Marco Bellucci & Pierluigi Terenzi & Giacomo Manetti, 2025, "Insights from the management and accountability practices of the Florence cathedral construction site (1353-1382)," Working Papers - Business, Universita' degli Studi di Firenze, Dipartimento di Scienze per l'Economia e l'Impresa, number wp2025_01.rdf.
• Beatrice-Elena Gore & Ana-Rebeca Neagu (Ion) & Alexandra Tarau & Florin Radu, 2025, "The Impact of the Digital Age, with a Focus on the Competitiveness of Human Capital in the Accounting Profession," Journal of Financial Studies, Institute of Financial Studies, volume 10, issue 18, pages 134-146, May, DOI: 10.55654/JFS.2025.10.18.07.
• Ramona-Ionela Haraguș & Attila Szora Tamaș, 2025, "What Will be the Impact of Transposing Directive (EU) 2022/2464 of the European Parliament and of the Council in Romania?," Journal of Financial Studies, Institute of Financial Studies, volume 10, issue 18, pages 147-163, May, DOI: 10.55654/JFS.2025.10.18.08.
• Adrian Bojan & Monica Violeta Achim, 2025, "Financial Transparency and Tax Avoidance Risks for Manufacturing Companies: A Stock Market Analysis of Tax Compliance in Romania," Journal of Financial Studies, Institute of Financial Studies, volume 10, issue 18, pages 30-60, May, DOI: 10.55654/JFS.2025.10.18.02.
• Iulia-Diana Costea & Camelia-Daniela Hategan, 2025, "Adapting to ESG Trends: Sustainability Reporting and Assurance Practices in Romania," Journal of Financial Studies, Institute of Financial Studies, volume 10, issue 18, pages 73-90, May, DOI: 10.55654/JFS.2025.10.18.04.
• Nina Petrukha & Dmytro Sushko & Lyudmyla Meliankova & Oleksandr Rybitskyi & Ruslan Ovcharenko, 2025, "The Evolution of Accounting Practices in the Context of Sustainability and Social Impact, Considering Trends in Financial Analysis," Notas Económicas, Faculty of Economics, University of Coimbra, issue 60, pages 147-161, December, DOI: 10.14195/2183-203X_60_9.
• Zineb Khaless, 2025, "Theoretical Impact of IFRS 9 on Banking Performance: A Literature Review and Conceptual Framework," Post-Print, HAL, number hal-05052796, Apr, DOI: 10.5281/zenodo.15306836.
• Fotis Delis & Manthos Delis & Luc Laeven & Steven Ongena, 2025, "Global evidence on profit shifting within firms and across time," Post-Print, HAL, number hal-05133748, Apr, DOI: 10.1016/j.jacceco.2024.101744.
• Yuri Biondi & Colin Haslam & Corrado Malberti, 2025, "Introduction to “Better Company Law for Sustainable Business Conduct: ELI Guidance on Company Capital and Financial Accounting for Corporate Sustainability”," Post-Print, HAL, number hal-05414514, Feb, DOI: 10.1515/ael-2025-2001.
• Yuri Biondi, 2025, "Limits of Empirical Studies in Accounting and Social Sciences: A Constructive Critique from Accounting, Economics and the Law," Post-Print, HAL, number hal-05414530, Feb, DOI: 10.1515/ael-2021-0089.
• Vedran Capkun & Davide Cianciaruso & Kirti Sinha, 2025, "Mandatory Patient Surveys and Hospital Resource Allocation," Working Papers, HAL, number hal-05380256, Jun, DOI: 10.2139/ssrn.5279205.
• Dina Bičvić, 2025, "Značaj zakonodavnih aspekata u procesu donošenja odluke o eksternalizaciji računovodstvenih usluga," Ekonomski pregled, Hrvatsko društvo ekonomista (Croatian Society of Economists), volume 76, issue 2, pages 111-125, DOI: 10.32910/ep.76.2.2.
• Marija Vuković & Maja Mateljan, 2025, "The Impact of Behavioral Factors on the Actions of Investors in Cryptocurrency Market," Ekonomski pregled, Hrvatsko društvo ekonomista (Croatian Society of Economists), volume 76, issue 4, pages 301-314, DOI: 10.32910/ep.76.4.3.
• Keloharju, Matti & Keluharju, Roope, 2025, "Accounting Research in the Age of AI," Working Paper Series, Research Institute of Industrial Economics, number 1528, Jul, revised 29 Jul 2025.
• Iryna Shushakova & Halyna Umantsiv, 2025, "Forensic Economic Research in Tax Dispute Resolution," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 112-120, March, DOI: 10.33146/2307-9878-2025-1(107)-112-.
• Tetyana Storozhuk & Artem Morhunenko, 2025, "Documentation of Transfer Pricing Transactions in the Accounting System of Multinational Enterprise Groups," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 15-23, March, DOI: 10.33146/2307-9878-2025-1(107)-15-2.
• Vitalii Shkromyda, 2025, "Scientific Trends in Reputation Management and Its Accounting and Analytical Support: A Bibliometric Analysis," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 171-178, March, DOI: 10.33146/2307-9878-2025-1(107)-171-.
• Oleh Sokil & Lyubomyr Pylypenko & Alla Yasinska, 2025, "Accounting and Analytical Tools for Economic Stability Assessing of Ukraine's Agricultural Sector," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 13-21, June, DOI: 10.33146/2307-9878-2025-2(108)-13-2.
• Widyana Rahma Cahyani & Sri Pujiningsih & Makaryanawati, 2025, "Revealing the Green Leaders: Climate Change Disclosure based on TCFD's Recommendations," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 135-151, June, DOI: 10.33146/2307-9878-2025-2(108)-135-.
• Viktoria Yatsenko, 2025, "Accounting and Auditing of Costs and Costing of Military Products during Martial Law and Post-War Reconstruction: Institutional Aspect," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 22-31, June, DOI: 10.33146/2307-9878-2025-2(108)-22-3.
• Zenovii-Mykhailo Zadorozhnyi & Volodymyr Muravskyi, 2025, "Problematic Issues Concerning the Accounting Method," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 14-20, September, DOI: 10.33146/2518-1181-2025-3(109)-14-2.
• Maryna Demianchuk & Oksana Savastieieva & Oleksandr Kuruch, 2025, "Big Data and Artificial Intelligence in Accounting and Information Systems of Insurance Business Stakeholders," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 5-13, September, DOI: 10.33146/2518-1181-2025-3(109)-5-13.
• Anton Lupiichuk & Oleg Shevchuk, 2025, "Information Technologies for Smart Construction: Accounting and Control Aspect," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 51-57, September, DOI: 10.33146/2518-1181-2025-3(109)-51-5.
• Serhii Ostapchuk & Lesia Voliak, 2025, "Accounting and Valuation Component of Implementing Nature-Based Solutions," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 58-69, September, DOI: 10.33146/2518-1181-2025-3(109)-58-6.
• Andrii Chuienkov, 2025, "The Impact of an Accountant's Professional Judgment on the Assessment of Business Value Creation," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 70-81, September, DOI: 10.33146/2518-1181-2025-3(109)-70-8.
• Volodymyr Kladiyev, 2025, "Managerial and Institutional Framework for Integrating Accounting and Reporting Data into the Public Governance System of the Agricultural Sector," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 159-170, December, DOI: 10.33146/2518-1181-2025-4(110)-159-.
• Iryna Zhurakovska, 2025, "Financial Statements Audit and Simplified Accounting for Small Businesses: Key Trends," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 5-13, December, DOI: 10.33146/2518-1181-2025-4(110)-5-13.
• Sulaiman Musa & Masairol Haji Masri & Mahani binti Hamdan, 2025, "Sharia Supervisory Board, Board Attributes And Real Earnings Management In Islamic Banks," Journal of Islamic Monetary Economics and Finance, Bank Indonesia, volume 11, issue 1, pages 147-174, March, DOI: https://doi.org/10.21098/jimf.v11i1.
• Bojan Malchev & Marina Trpeska & Violeta Cvetkoska, 2025, "Mapping the Evolution of Financial Statement Analysis: A Comprehensive Bibliometric Review," Croatian Economic Survey, The Institute of Economics, Zagreb, volume 27, issue 2, pages 107-146, December.
• Tatsuya Kato & Koki Sawai, 2025, "An Accounting Analysis of Emissions Trading Systems," IMES Discussion Paper Series, Institute for Monetary and Economic Studies, Bank of Japan, number 25-E-02, Mar.
• Thomas Ehrmann & Aloys Prinz, 2025, "The auditing game: the dark side of the private provision of a public good," European Journal of Law and Economics, Springer, volume 59, issue 2, pages 329-376, April, DOI: 10.1007/s10657-023-09785-6.
• Branko Radulović & Miljan Savić, 2025, "Accounting practitioners and small business clients’ tax compliance: evidence from the survey of Serbian accountants," European Journal of Law and Economics, Springer, volume 59, issue 2, pages 277-305, April, DOI: 10.1007/s10657-024-09798-9.
• Tadeusz Dudycz, 2025, "Legal form affects the performance of a company," European Journal of Law and Economics, Springer, volume 60, issue 1, pages 81-143, August, DOI: 10.1007/s10657-025-09852-0.
• Joseph F. Brazel & Justin Leiby & Tammie J. Schaefer, 2025, "Who Rewards Appropriate Levels of Professional Skepticism?," Journal of Business Ethics, Springer, volume 196, issue 2, pages 439-450, January, DOI: 10.1007/s10551-024-05732-w.
• Aline Grahn, 2025, "Greenhouse Gas Disclosure: Evidence from Private Firms," Journal of Business Ethics, Springer, volume 197, issue 1, pages 177-194, February, DOI: 10.1007/s10551-024-05697-w.
• Ling He & Shiyang Hu & Dongmin Kong & Xiao Li, 2025, "Sincere Action or Sweet Talk: How Do Firms Respond to Retail Investors’ Green Appeals?," Journal of Business Ethics, Springer, volume 201, issue 1, pages 193-218, October, DOI: 10.1007/s10551-025-06078-7.
• Hongbo He & Yiqing Chen & Ruiqi Guo & Lerong He & Hong Wan, 2025, "Cost of Vagueness: Stakeholders’ Responses to Firms’ ESG Information," Journal of Business Ethics, Springer, volume 202, issue 3, pages 543-566, December, DOI: 10.1007/s10551-025-06001-0.
• Helmi A. Boshnak, 2025, "The impact of corporate governance and ownership structure on the capital structure decisions of Saudi listed firms," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), volume 29, issue 2, pages 543-572, June, DOI: 10.1007/s10997-024-09706-y.
• Martin Hibbeln & Ralf Metzler & Werner Osterkamp, 2025, "Not on the same page: comprehensibility of MBS investment prospectuses," Review of Derivatives Research, Springer, volume 28, issue 2, pages 1-37, July, DOI: 10.1007/s11147-025-09213-8.
• Lucile Faurel & Mark Soliman & Jessica Watkins & Teri Lombardi Yohn, 2025, "Firm-level investor favoritism and the external financing and capital expenditure anomalies," Review of Quantitative Finance and Accounting, Springer, volume 64, issue 1, pages 237-274, January, DOI: 10.1007/s11156-024-01299-9.
• Chloe Yu-Hsuan Wu & Shou-Min Tsao & Che-Hung Lin, 2025, "Accounting conservatism, corporate diversification and firm value," Review of Quantitative Finance and Accounting, Springer, volume 64, issue 1, pages 371-415, January, DOI: 10.1007/s11156-024-01308-x.
• Yu-An Chen & Dan Palmon, 2025, "The stock market boosts its rewards for increasing earnings patterns," Review of Quantitative Finance and Accounting, Springer, volume 64, issue 2, pages 663-711, February, DOI: 10.1007/s11156-024-01316-x.
• Fangfang Hou, 2025, "Foreign capital exposure and firms’ financial reporting behavior: international evidence from equity market openings," Review of Quantitative Finance and Accounting, Springer, volume 64, issue 2, pages 621-662, February, DOI: 10.1007/s11156-024-01317-w.
• Mansoor Afzali & Timmy Thor, 2025, "Corporate culture and tax planning," Review of Quantitative Finance and Accounting, Springer, volume 64, issue 2, pages 861-898, February, DOI: 10.1007/s11156-024-01320-1.
• Chia-Hsin Chiang & Helen Choy & Yan-Jie Yang & Shu-Ling Yeh, 2025, "Strategic alignment between supply chain partners and cost stickiness of suppliers," Review of Quantitative Finance and Accounting, Springer, volume 64, issue 2, pages 941-999, February, DOI: 10.1007/s11156-024-01324-x.
• Dehong Liu & Tiantian Lin & Carl R. Chen & Wenjun Feng, 2025, "Air pollution, analyst information provision, and stock price synchronicity," Review of Quantitative Finance and Accounting, Springer, volume 64, issue 3, pages 1029-1077, April, DOI: 10.1007/s11156-024-01326-9.
• Prodosh Eugene Simlai, 2025, "Investor sophistication, investor sentiment, and cash-based operating profitability," Review of Quantitative Finance and Accounting, Springer, volume 64, issue 3, pages 1079-1103, April, DOI: 10.1007/s11156-024-01328-7.
• Matthew Cedergren & Ting Luo & Jing Wu & Jianqiao Yu & Yue Zhang, 2025, "Spillover effects of credit default swaps on corporate disclosure along the supply chain," Review of Quantitative Finance and Accounting, Springer, volume 64, issue 3, pages 1309-1339, April, DOI: 10.1007/s11156-024-01332-x.
• Joel T. Harper & Li Sun, 2025, "Asset redeployability and corporate social responsibility," Review of Quantitative Finance and Accounting, Springer, volume 64, issue 4, pages 1595-1631, May, DOI: 10.1007/s11156-024-01341-w.
• Dirlei Luis Da Silva Junior & André Aroldo Freitas De Moura & Samuel Tiras, 2025, "Do high-profile investigations of corruption deter corruption in non-targeted firms: indirect evidence from reductions in real earnings management," Review of Quantitative Finance and Accounting, Springer, volume 64, issue 4, pages 1809-1839, May, DOI: 10.1007/s11156-024-01349-2.
• Talal Zebian & Terry Harris & Omneya Abdelsalam, 2025, "Adaptability culture and meeting or beating analysts’ estimates," Review of Quantitative Finance and Accounting, Springer, volume 65, issue 2, pages 471-537, August, DOI: 10.1007/s11156-024-01351-8.
• Audrey Hsu & Sophia Liu, 2025, "Recognition versus disclosure and stock price crash risk: Evidence from IFRS 16 adoption," Review of Quantitative Finance and Accounting, Springer, volume 65, issue 2, pages 749-776, August, DOI: 10.1007/s11156-024-01359-0.
• Ran An & Feng Tian & Yinglei Zhang, 2025, "Individualistic CEOs and financial misstatements," Review of Quantitative Finance and Accounting, Springer, volume 65, issue 3, pages 929-971, October, DOI: 10.1007/s11156-024-01364-3.
• Thomas A. Gilliam & Frank Heflin & Jeffrey S. Paterson, 2025, "Revenue management through order backlog manipulations," Review of Quantitative Finance and Accounting, Springer, volume 65, issue 3, pages 1067-1096, October, DOI: 10.1007/s11156-024-01369-y.
• Aiyang Yin & Liang Han & Yun Shen, 2025, "Unravelling the enigma: managerial bad news hoarding and financial analyst forecasts," Review of Quantitative Finance and Accounting, Springer, volume 65, issue 3, pages 1097-1134, October, DOI: 10.1007/s11156-024-01370-5.
• Renzo Cordina & Stavros Kourtzidis & David M. Power & Nickolaos G. Tzeremes, 2025, "An analysis of country-by-country data for EU banks: an investigation of bank performance and risk," Review of Quantitative Finance and Accounting, Springer, volume 65, issue 4, pages 1405-1431, November, DOI: 10.1007/s11156-024-01382-1.
• Thomas Bassetti & Lorenzo Dal Maso & Valentina Pieroni, 2025, "Firms’ borrowing costs and neighbors’ flood risk," Small Business Economics, Springer, volume 64, issue 3, pages 917-933, March, DOI: 10.1007/s11187-024-00932-0.
• Kelvin Mugambi Kinyua & Frederick Kibon Changwony & Kevin Campbell, 2025, "Government procurement contracts, external audit certification, and financing of small- and medium-sized enterprises," Small Business Economics, Springer, volume 64, issue 3, pages 1163-1231, March, DOI: 10.1007/s11187-024-00940-0.
• Eiko Arata & Toru Hokari, 2025, "Axioms of depreciation methods," Keio-IES Discussion Paper Series, Institute for Economics Studies, Keio University, number 2025-002, Jan.
• Dante Domingo Terreno & Silvana Andrea Sattler, 2025, "Macroeconomic factors in the financial performance of large Argentine rgentine firms. Classification tree method," Lecturas de Economía, Universidad de Antioquia, Departamento de Economía, issue 104, pages 183-217, November, DOI: 10.17533/udea.le.n104a359327.
• Heyder Alkarawy, 2025, "Analysis and Auditing of Production Costs According to Accounting Information in Industrial Companies," Lecturas de Economía, Universidad de Antioquia, Departamento de Economía, issue 104, pages 219-243, November, DOI: 10.17533/udea.le.n104a358182.
• Pham Duc Cuong & Duong Thi Chi, 2025, "Substitution between Accrual and Real Earnings Management: Impact of Firm Characteristics, Audit Quality, and Institutions," European Journal of Business Science and Technology, Mendel University in Brno, Faculty of Business and Economics, volume 11, issue 1, pages 67-84, DOI: 10.11118/ejobsat.2025.006.
• Dimakatso Hellen Malapa & Collins C. Ngwakwe, 2025, "Analysis of the Effect of Eco-Efficiency on Asset Return in Food and Beverage Manufacturing Companies Listed at the Johannesburg Stock Exchange," Managing Global Transitions, University of Primorska, Faculty of Management Koper, volume 23, issue 2 (Summer, pages 175-200, DOI: 10.26493/1854-6935.23.175-200.
• Preetika Joshi & Kevin Markle & Leslie Robinson, 2025, "Private Country-by-Country Reporting and the Misalignment between Profits and Economic Activity," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 81, issue 3, pages 246-285, DOI: 10.1628/fa-2026-0006.
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