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

• 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: a comparative analysis between financial and non-f," 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 University of Science and Technology, Shanghai Lixin Univ," 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.
• Chen, Wenrui & Chen, Zhiwu & Qin, Ling & Shan, Yaowen & Xu, Weihang, 2024, "Strategic alliance, agency problems, and labor investment efficiency," Economic Modelling, Elsevier, volume 139, issue C, DOI: 10.1016/j.econmod.2024.106809.
• Jiang, Hui & Peng, Cheng & Ren, Daling, 2024, "Supply-chain finance digitalization and corporate financial fraud: Evidence from China," Economic Modelling, Elsevier, volume 139, issue C, DOI: 10.1016/j.econmod.2024.106837.
• Cao, Yuqiang & Lin, Shaoyan & Li, Mangmang & Shan, Yaowen & Wang, Peipei, 2024, "Green taxes: Productivity effects of tax-based environmental regulations on heavily polluting firms," Economic Modelling, Elsevier, volume 140, issue C, DOI: 10.1016/j.econmod.2024.106834.
• Weber, Jan David & Scharfenaker, Ellis, 2024, "Measures of firm performance and concentration: Stylized facts and a dilemma of data reproduction," Economics Letters, Elsevier, volume 234, issue C, DOI: 10.1016/j.econlet.2023.111489.
• Wang, Qilin & Huang, Yehua & Zhao, Mengyao & Liu, Jinzhao, 2024, "Do natural disasters hinder analysts’ information production of non-affected firms?," Economics Letters, Elsevier, volume 234, issue C, DOI: 10.1016/j.econlet.2023.111511.
• Wang, Qun & Zhao, Xiangfang, 2024, "Emission rights mortgage and earnings management," Economics Letters, Elsevier, volume 235, issue C, DOI: 10.1016/j.econlet.2024.111561.
• Fung, Simon Yu Kit & Jain, Ankit & Tiwari, Moumita, 2024, "Is more always better? Information acquisition and stock price crash risk," Economics Letters, Elsevier, volume 236, issue C, DOI: 10.1016/j.econlet.2024.111574.
• Machokoto, Michael & Omotilewa, Oluwatoba James, 2024, "The impact of borrowing concentration on innovation: When is one not just enough?," Economics Letters, Elsevier, volume 236, issue C, DOI: 10.1016/j.econlet.2024.111613.
• Allee, Kristian D. & Speitmann, Raffael & Stenzel, Arthur & Wu, Yuchen, 2024, "Market-based oil spill(overs): Market reactions to the energy windfall tax announcements and disclosures in the United Kingdom," Economics Letters, Elsevier, volume 238, issue C, DOI: 10.1016/j.econlet.2024.111670.
• Jiang, Wei & Yang, Wenbin, 2024, "ESG disclosure and corporate cost stickiness: Evidence from supply-chain relationships," Economics Letters, Elsevier, volume 238, issue C, DOI: 10.1016/j.econlet.2024.111697.
• Wang, Qun & Zhao, Xiangfang & Zeng, Yongliang & Weng, Jiamin, 2024, "Executive equity incentives and corporate digital transformation," Economics Letters, Elsevier, volume 241, issue C, DOI: 10.1016/j.econlet.2024.111793.
• Wang, Qun & Zeng, Yongliang & Zhao, Xiangfang, 2024, "What does it mean to the environment when a firm mortgages its emission rights? Evidence from corporate green investment," Economics Letters, Elsevier, volume 244, issue C, DOI: 10.1016/j.econlet.2024.111988.
• Krieg, Kimberly S. & Siagian, Ferdinand & Wu, Juan, 2024, "Does analyst forecast informativeness affect managers’ financial reporting incentives?," Economics Letters, Elsevier, volume 244, issue C, DOI: 10.1016/j.econlet.2024.111995.
• Han, Hongwen & Tang, Jiali Jenna & Tang, Qingquan, 2024, "The role of large shareholders in goodwill impairment decisions – Evidence from China," Emerging Markets Review, Elsevier, volume 59, issue C, DOI: 10.1016/j.ememar.2023.101093.
• Huang, Hao & Zhao, Ling, 2024, "Does digital innovation help firms navigate the COVID-19 pandemic? Evidence from China," Emerging Markets Review, Elsevier, volume 62, issue C, DOI: 10.1016/j.ememar.2024.101171.
• Jadiyappa, Nemiraja & Hickman, L. Emily & Shrivastav, Santosh Kumar & Rajpal, Hanish & Kaur, Navneet, 2024, "Bank-affiliated directors' monitoring, earnings management, and financial reporting quality in emerging markets: Evidence from India," Emerging Markets Review, Elsevier, volume 62, issue C, DOI: 10.1016/j.ememar.2024.101184.
• Cheng, Bo & Mao, Xinyang, 2024, "Does environmental information disclosure regulation improve environmental governance? Evidence from China," Emerging Markets Review, Elsevier, volume 63, issue C, DOI: 10.1016/j.ememar.2024.101196.
• Elnahass, Marwa & Jia, Xinrui & Crawford, Louise, 2024, "Disruptive technology and audit risks: Evidence from FTSE 100 companies," Emerging Markets Review, Elsevier, volume 63, issue C, DOI: 10.1016/j.ememar.2024.101218.
• Song, Qian & Ding, Wenjie & Hasan, Iftekhar & Wang, Qingwei, 2024, "Banker directors on board and corporate tax avoidance," Journal of Empirical Finance, Elsevier, volume 79, issue C, DOI: 10.1016/j.jempfin.2024.101551.
• Lu, Chien-Lin & Lin, Chih-Yung & Lin, Tse-Chun & Miao, Bin, 2024, "Financial statement disaggregation and bank loan pricing," Journal of Empirical Finance, Elsevier, volume 79, issue C, DOI: 10.1016/j.jempfin.2024.101555.
• Liew, Millie & Cao, June, 2024, "Green supply chain management for carbon accountability," Energy Economics, Elsevier, volume 138, issue C, DOI: 10.1016/j.eneco.2024.107840.
• Li, Xiaoyu & Zou, Lin, 2024, "Does mandating narrative disclosure of innovation help unveil the curtain of R&D expenditure? Evidence from regulation change in China," International Review of Financial Analysis, Elsevier, volume 91, issue C, DOI: 10.1016/j.irfa.2023.103000.
• Zhang, Han & Li, Yuan & Xiao, Chenlei & Wang, Xiaoyan, 2024, "Can the deregulation of market access reduce the cost of corporate debt financing: A quasinatural experiment based on the “negative list for market access” pilot project," International Review of Financial Analysis, Elsevier, volume 91, issue C, DOI: 10.1016/j.irfa.2023.103017.
• Ahn, Jae Hwan & Choi, Sunhwa & Kim, Gi H. & Kwon, Sewon, 2024, "Bonus incentives and losses from early debt extinguishment," International Review of Financial Analysis, Elsevier, volume 91, issue C, DOI: 10.1016/j.irfa.2023.103018.
• Yan, Kai & Zhang, Ziyi & Yang, Lisi & Cao, Yuqiang & Shan, Yaowen, 2024, "Capital generates green: Evidence from China's national innovation system policy," International Review of Financial Analysis, Elsevier, volume 91, issue C, DOI: 10.1016/j.irfa.2023.103033.
• Dyussembina, Saule & Park, Kunsu, 2024, "Book-tax differences, dividend payout, and firm value," International Review of Financial Analysis, Elsevier, volume 91, issue C, DOI: 10.1016/j.irfa.2023.103037.
• Fan, Cunbin & Zou, Guohao & Wang, Jiawen, 2024, "M&A performance commitments and insider trading: ‘Listen to their words’ or ‘watch their actions’?," International Review of Financial Analysis, Elsevier, volume 91, issue C, DOI: 10.1016/j.irfa.2023.103047.
• Davis, Frederick & Khadivar, Hamed, 2024, "Accrual and real earnings management by rumored takeover targets," International Review of Financial Analysis, Elsevier, volume 92, issue C, DOI: 10.1016/j.irfa.2024.103105.
• Eugster, Nicolas & Kowalewski, Oskar & Śpiewanowski, Piotr, 2024, "Internal governance mechanisms and corporate misconduct," International Review of Financial Analysis, Elsevier, volume 92, issue C, DOI: 10.1016/j.irfa.2024.103109.
• Elmawazini, Khaled & Galariotis, Emilios & Hossain, Ashrafee T. & Rjiba, Hatem, 2024, "Federal judge ideology and real earnings management," International Review of Financial Analysis, Elsevier, volume 92, issue C, DOI: 10.1016/j.irfa.2024.103110.
• Zhang, Chengrui & Li, Zhaohong & Xu, Jiaqian & Luo, Yiyang, 2024, "Accounting information quality, firm ownership and technology innovation: Evidence from China," International Review of Financial Analysis, Elsevier, volume 93, issue C, DOI: 10.1016/j.irfa.2024.103118.
• Miranda-Lopez, Jose & Tama-Sweet, Isho, 2024, "The impact of corporate governance on the information content of earnings and cash flows: Evidence from Brazil," International Review of Financial Analysis, Elsevier, volume 93, issue C, DOI: 10.1016/j.irfa.2024.103169.
• Zhou, Fuzhao & Huang, Jianning, 2024, "Cybersecurity data breaches and internal control," International Review of Financial Analysis, Elsevier, volume 93, issue C, DOI: 10.1016/j.irfa.2024.103174.
• Hossain, Md Miran & Mammadov, Babak & Vakilzadeh, Hamid, 2024, "Friends in media: Implications of media connections for analyst forecast optimism," International Review of Financial Analysis, Elsevier, volume 93, issue C, DOI: 10.1016/j.irfa.2024.103182.
• He, Meng & Bai, Xuelian & Zhang, Junrui, 2024, "Does short selling reduce classification shifting?—— Exploration of market-oriented governance mechanism," International Review of Financial Analysis, Elsevier, volume 93, issue C, DOI: 10.1016/j.irfa.2024.103193.
• Cho, Joe (Joonghi) & Kim, Heejung, 2024, "Does a consistently capitalized R&D ratio improve information effects of capitalized development expenditures?," International Review of Financial Analysis, Elsevier, volume 93, issue C, DOI: 10.1016/j.irfa.2024.103214.
• Jo, Eun Hye & Lee, Jung Wha, 2024, "Economic policy uncertainty and managerial short-termism," International Review of Financial Analysis, Elsevier, volume 93, issue C, DOI: 10.1016/j.irfa.2024.103216.
• Zhang, Shengpeng & Li, Yaokuang & He, Yu & Liang, Ruixin, 2024, "Do vocal cues matter in information disclosure? Evidence from IPO online roadshows in the SSE STAR market," International Review of Financial Analysis, Elsevier, volume 93, issue C, DOI: 10.1016/j.irfa.2024.103229.
• Guo, Yongzhen & Wang, Yinghuan, 2024, "It is a small world: The effect of analyst-media school ties on analyst performance," International Review of Financial Analysis, Elsevier, volume 94, issue C, DOI: 10.1016/j.irfa.2024.103250.
• He, Guanming & Li, April Zhichao, 2024, "Does media coverage of firms' environment, social, and governance (ESG) incidents affect analyst coverage and forecasts? A risk perspective," International Review of Financial Analysis, Elsevier, volume 94, issue C, DOI: 10.1016/j.irfa.2024.103289.
• Yang, Zhonghai & Xiu, Xue & Xu, Meng & Zhao, Yixiu, 2024, "Noncontrolling shareholders' network centrality and corporate earnings management: Governance or conspiracy?," International Review of Financial Analysis, Elsevier, volume 94, issue C, DOI: 10.1016/j.irfa.2024.103299.
• Wang, Xiaoyu & Long, Zhineng & Zhao, Xiangfang, 2024, "Merchant guild culture and cash holdings: Evidence from China," International Review of Financial Analysis, Elsevier, volume 94, issue C, DOI: 10.1016/j.irfa.2024.103304.
• Zhang, Shengpeng & Li, Yaokuang & Liang, Ruixin & He, Yu, 2024, "Does management tone matter in information disclosure? Evidence from IPO online roadshows in the SSE STAR market," International Review of Financial Analysis, Elsevier, volume 94, issue C, DOI: 10.1016/j.irfa.2024.103307.
• Chalevas, Constantinos G. & Doukakis, Leonidas C. & Karampinis, Nikolaos I. & Pavlopoulou, Olga-Chara, 2024, "The impact of family ownership on tax avoidance: International evidence," International Review of Financial Analysis, Elsevier, volume 94, issue C, DOI: 10.1016/j.irfa.2024.103317.
• Wang, Yushi & Feng, Yuan & Zhu, Zhangyao & Liu, Jia & Li, Yubin, 2024, "Financial statement comparability and expected default risk," International Review of Financial Analysis, Elsevier, volume 95, issue PA, DOI: 10.1016/j.irfa.2024.103302.
• Mies, Michael, 2024, "Empirical research on banks' risk disclosure: Systematic literature review, bibliometric analysis and future research agenda," International Review of Financial Analysis, Elsevier, volume 95, issue PA, DOI: 10.1016/j.irfa.2024.103357.
• Wadhwa, Kavita & Goodell, John W., 2024, "Political uncertainty and stock price crash risk: Insights from state-elections in an emerging market," International Review of Financial Analysis, Elsevier, volume 95, issue PB, DOI: 10.1016/j.irfa.2024.103419.
• Liu, Shan & Wu, Xingying & Hu, Nan, 2024, "Does CEO agreeableness personality mitigate real earnings management?," International Review of Financial Analysis, Elsevier, volume 95, issue PB, DOI: 10.1016/j.irfa.2024.103458.
• Ferdous, Lutfa Tilat & Atawnah, Nader & Yeboah, Richard & Zhou, Yifan, 2024, "Firm-level climate risk and accounting conservatism: International evidence," International Review of Financial Analysis, Elsevier, volume 95, issue PC, DOI: 10.1016/j.irfa.2024.103511.
• Alghamdi, Fatmah Saeed & Eulaiwi, Baban & Hussein, Satam Salih & Duong, Lien & Taylor, Grantley, 2024, "Non-arm's-length transactions, offshore financial centres, transfer pricing agreements and corporate cash holdings: Evidence from U.S. multinational corporations," International Review of Financial Analysis, Elsevier, volume 96, issue PA, DOI: 10.1016/j.irfa.2024.103589.
• Taylor, Daniel & Osei-Tutu, Francis & Awuye, Isaac S., 2024, "The role of accounting standards in financial inclusion," International Review of Financial Analysis, Elsevier, volume 96, issue PA, DOI: 10.1016/j.irfa.2024.103594.
• Kim, Tae-San & Kim, Yong-Shik, 2024, "The effect of financial statement comparability on the gaps between credit ratings and bond implied ratings: Focusing on the moderating effect of Korean business groups," International Review of Financial Analysis, Elsevier, volume 96, issue PA, DOI: 10.1016/j.irfa.2024.103638.
• Bu, Jun & Fei, Tianlun & Zhou, Futong, 2024, "United we stand, divided we fall: The impact of top management team stability on corporate litigation," International Review of Financial Analysis, Elsevier, volume 96, issue PB, DOI: 10.1016/j.irfa.2024.103676.
• Wu, Yanjun & Chen, Wenchuan & Yan, Han, 2024, "The accountability system for operation and investment and audit quality of state-owned enterprises," International Review of Financial Analysis, Elsevier, volume 96, issue PB, DOI: 10.1016/j.irfa.2024.103680.
• Voeller, Dennis & Voeller, Juliane, 2024, "Strategic use of provisions: Evidence from European multinationals," International Review of Financial Analysis, Elsevier, volume 96, issue PB, DOI: 10.1016/j.irfa.2024.103756.
• Mammadov, Babak & Vakilzadeh, Hamid & Golden, Joanna, 2024, "Does corporate culture impact tax shelter? A machine learning approach," International Review of Financial Analysis, Elsevier, volume 96, issue PB, DOI: 10.1016/j.irfa.2024.103768.
• Song, Huimin & Tao, Xuedan & Wang, Huabing (Barbara) & Zhang, Jinkang & Zhang, Linlin, 2024, "Does mandatory tax disclosure mitigate tax expense anomaly? Evidence from FIN 48," Finance Research Letters, Elsevier, volume 59, issue C, DOI: 10.1016/j.frl.2023.104686.
• Xia, Jingjing, 2024, "Stealing the show: The negative effects of media coverage on peers’ stock liquidity," Finance Research Letters, Elsevier, volume 59, issue C, DOI: 10.1016/j.frl.2023.104691.
• Tian, Ye & Chen, Songbo & Dai, Li, 2024, "How climate risk drives corporate green innovation: Evidence from China," Finance Research Letters, Elsevier, volume 59, issue C, DOI: 10.1016/j.frl.2023.104762.
• Liu, Junjun, 2024, "Macroeconomic uncertainty and non-GAAP disclosure," Finance Research Letters, Elsevier, volume 60, issue C, DOI: 10.1016/j.frl.2023.104916.
• Alexander, Anna & De Vito, Antonio & Menicacci, Luca, 2024, "At what cost? Environmental regulation and corporate cash holdings," Finance Research Letters, Elsevier, volume 61, issue C, DOI: 10.1016/j.frl.2023.104960.
• Lu, Tong & Ruan, Lijun, 2024, "Coordination and Conservatism," Finance Research Letters, Elsevier, volume 61, issue C, DOI: 10.1016/j.frl.2024.105035.
• Huang, Wei & Liu, Junjun & Zhang, Rui-Zhong (R.Z.), 2024, "Local newspaper closures and non-GAAP reporting quality," Finance Research Letters, Elsevier, volume 62, issue PA, DOI: 10.1016/j.frl.2024.105024.
• Perafán-Peña, Héctor Fabio & Gill-de-Albornoz Noguer, Belén & Giner, Begoña, 2024, "Targets’ earnings management and ownership decisions in M&A: Can less be more ?," Finance Research Letters, Elsevier, volume 62, issue PA, DOI: 10.1016/j.frl.2024.105133.
• Borghesi, Richard & Chang, Kiyoung & Park, Jong Chool & Song, Hakjoon, 2024, "Labor unions and financial statement comparability," Finance Research Letters, Elsevier, volume 62, issue PA, DOI: 10.1016/j.frl.2024.105193.
• Hyeon, Jiwon & Cho, Hyunkwon & Lee, Joonil, 2024, "Do Firms Strategically Use Non-Earnings Press Releases," Finance Research Letters, Elsevier, volume 63, issue C, DOI: 10.1016/j.frl.2024.105258.
• Lin, Yuchuan & Xing, Xinpeng, 2024, "Supply chain spillover effect of media attention to customers from the perspective of real earnings management," Finance Research Letters, Elsevier, volume 63, issue C, DOI: 10.1016/j.frl.2024.105316.
• Jing, Zhongbo & Li, Qin & Zhao, Hongyi & Zhao, Yang, 2024, "Predicting stock price crash risk in China: A modified graph WaveNet model," Finance Research Letters, Elsevier, volume 64, issue C, DOI: 10.1016/j.frl.2024.105468.
• Li, Lu & Zheng, Gaoping & Zhong, Angel, 2024, "Reforming private securities litigation in China: Does private enforcement by minority shareholders matter to corporate fraud?," Finance Research Letters, Elsevier, volume 64, issue C, DOI: 10.1016/j.frl.2024.105506.
• Kadzima, Marvelous & Machokoto, Michael & Lemma, Tesfaye T., 2024, "From words to finances: Unraveling the negative net debt-languages nexus," Finance Research Letters, Elsevier, volume 66, issue C, DOI: 10.1016/j.frl.2024.105665.
• Wu, Keping & Kong, Dongmin & Yang, Wei, 2024, "Does environmental, social, and governance rating affect firms’ real earnings management," Finance Research Letters, Elsevier, volume 67, issue PA, DOI: 10.1016/j.frl.2024.105764.
• Jo, Eun Hye & Lee, Jung Wha (Jenny), 2024, "Audit committee personnel training and stock price crash risk," Finance Research Letters, Elsevier, volume 67, issue PA, DOI: 10.1016/j.frl.2024.105798.
• Li, Bing & Tang, Kai, 2024, "Green credit policy and bankruptcy risk of heavily polluting enterprises," Finance Research Letters, Elsevier, volume 67, issue PB, DOI: 10.1016/j.frl.2024.105897.
• Jung, Taejin & Scarlat, Elvira, 2024, "The effect of ASC 842 leases on bond yields," Finance Research Letters, Elsevier, volume 67, issue PB, DOI: 10.1016/j.frl.2024.105944.
• Liu, Wanli, 2024, "Digital transformation and earnings opacity:Evidence from China," Finance Research Letters, Elsevier, volume 69, issue PA, DOI: 10.1016/j.frl.2024.106024.
• Zhao, Zhilong & Rong, Shu & Fang, Wu, 2024, "Does corporate digital transformation reduce the level of corporate leverage manipulation?," Finance Research Letters, Elsevier, volume 69, issue PA, DOI: 10.1016/j.frl.2024.106110.
• Zhao, Jing & Zhao, Liang & Tan, Haoyu & Li, Huxing, 2024, "Independent directors' performance behavior and corporate violations," Finance Research Letters, Elsevier, volume 69, issue PB, DOI: 10.1016/j.frl.2024.106119.
• Teng, Huiyang & Li, Xiaoshuo & Liu, Yuyan, 2024, "Industrial robot use and corporate real earnings management: Evidence from China," Finance Research Letters, Elsevier, volume 69, issue PB, DOI: 10.1016/j.frl.2024.106144.
• Li, Jiao, 2024, "Controlling shareholders’ stock pledges and greenwashing–Evidence from China," Finance Research Letters, Elsevier, volume 69, issue PB, DOI: 10.1016/j.frl.2024.106227.
• Liu, Jia & Jin, Yu & Xu, Chengkai, 2024, "The impact of introducing strategic investors on corporate ESG performance—Empirical evidence from private placements in China," Finance Research Letters, Elsevier, volume 70, issue C, DOI: 10.1016/j.frl.2024.106297.
• Yang, Yanhua Sunny & Yung, Chris, 2024, "Do analysts distribute negative opinions earlier?," Journal of Financial Markets, Elsevier, volume 67, issue C, DOI: 10.1016/j.finmar.2023.100856.
• Deng, Mengdie & Lin, Tse-Chun & Zhou, Jiayu, 2024, "Does better liquidity for large orders attract institutional investors and analysts? Evidence from the Tick Size Pilot Program," Journal of Financial Markets, Elsevier, volume 67, issue C, DOI: 10.1016/j.finmar.2023.100870.
• Mies, Michael, 2024, "Bank opacity, systemic risk and financial stability," Journal of Financial Stability, Elsevier, volume 70, issue C, DOI: 10.1016/j.jfs.2023.101211.
• Chang, Xin & Cheng, Louis T.W. & Kwok, Wing Chun & Wong, George, 2024, "Stock price crash risk and firms’ operating leverage," Journal of Financial Stability, Elsevier, volume 71, issue C, DOI: 10.1016/j.jfs.2024.101219.
• Tuo, Ling & Rezaee, Zabihollah & Gao, Lei, 2024, "Is there a tradeoff between management earnings forecasts and sustainability reporting?," Global Finance Journal, Elsevier, volume 59, issue C, DOI: 10.1016/j.gfj.2023.100908.
• Habib Saragih, Arfah & Ali, Syaiful & Suwardi, Eko & Utomo, Hargo, 2024, "Finding the missing pieces to an optimal corporate tax savings: Information technology governance and internal information quality," International Journal of Accounting Information Systems, Elsevier, volume 52, issue C, DOI: 10.1016/j.accinf.2023.100665.
• Steens, Bert & Bots, Jan & Derks, Koen, 2024, "Developing digital competencies of controllers: Evidence from the Netherlands," International Journal of Accounting Information Systems, Elsevier, volume 52, issue C, DOI: 10.1016/j.accinf.2023.100667.
• Safiullah, Md & Phan, Dinh Hoang Bach & Nurul Kabir, Md., 2024, "Green innovation and corporate default risk," Journal of International Financial Markets, Institutions and Money, Elsevier, volume 95, issue C, DOI: 10.1016/j.intfin.2024.102041.
• Cheng, C.S. Agnes & Huang, Henry He & Lei, Zhen & Lu, Haitian, 2024, "Ex ante litigation risk and firm restatement decisions: Evidence from district courts," International Review of Law and Economics, Elsevier, volume 79, issue C, DOI: 10.1016/j.irle.2024.106198.
• Wong, T.J. & Yu, Gwen & Zhang, Shubo & Zhang, Tianyu, 2024, "Calling for transparency: Evidence from a field experiment," Journal of Accounting and Economics, Elsevier, volume 77, issue 1, DOI: 10.1016/j.jacceco.2023.101604.
• Liang, Chuchu, 2024, "Advertising rivalry and discretionary disclosure," Journal of Accounting and Economics, Elsevier, volume 77, issue 1, DOI: 10.1016/j.jacceco.2023.101611.