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

• Lang, Mark & Pinto, Jedson & Sul, Edward, 2024, "MiFID II unbundling and sell-side analyst research," Journal of Accounting and Economics, Elsevier, volume 77, issue 1, DOI: 10.1016/j.jacceco.2023.101617.
• Kitto, Andrew R., 2024, "The effects of non-Big 4 mergers on audit efficiency and audit market competition☆," Journal of Accounting and Economics, Elsevier, volume 77, issue 1, DOI: 10.1016/j.jacceco.2023.101618.
• Christensen, Theodore E. & Fronk, Karson E. & Lee, Joshua A. & Nelson, Karen K., 2024, "Data visualization in 10-K filings," Journal of Accounting and Economics, Elsevier, volume 77, issue 2, DOI: 10.1016/j.jacceco.2023.101631.
• Gad, Mahmoud & Nikolaev, Valeri & Tahoun, Ahmed & van Lent, Laurence, 2024, "Firm-level political risk and credit markets," Journal of Accounting and Economics, Elsevier, volume 77, issue 2, DOI: 10.1016/j.jacceco.2023.101642.
• Byzalov, Dmitri & Basu, Sudipta, 2024, "The misuse of regression-based x-Scores as dependent variables," Journal of Accounting and Economics, Elsevier, volume 77, issue 2, DOI: 10.1016/j.jacceco.2023.101643.
• Kang, Jung Koo, 2024, "Gone with the big data: Institutional lender demand for private information," Journal of Accounting and Economics, Elsevier, volume 77, issue 2, DOI: 10.1016/j.jacceco.2023.101663.
• Baldenius, Tim & Deng, Mingcherng & Li, Jing, 2024, "Accounting information and risk shifting with asymmetrically informed creditors," Journal of Accounting and Economics, Elsevier, volume 77, issue 2, DOI: 10.1016/j.jacceco.2023.101667.
• Fiechter, Peter & Landsman, Wayne R. & Peasnell, Kenneth & Renders, Annelies, 2024, "Do industry-specific accounting standards matter for capital allocation decisions?," Journal of Accounting and Economics, Elsevier, volume 77, issue 2, DOI: 10.1016/j.jacceco.2023.101670.
• Imperatore, Claudia & Pündrich, Gabriel & Verdi, Rodrigo S. & Yost, Benjamin P., 2024, "Litigation risk and strategic M&A valuations," Journal of Accounting and Economics, Elsevier, volume 78, issue 1, DOI: 10.1016/j.jacceco.2024.101671.
• Choi, Jung Ho & Gipper, Brandon, 2024, "Fraudulent financial reporting and the consequences for employees," Journal of Accounting and Economics, Elsevier, volume 78, issue 1, DOI: 10.1016/j.jacceco.2024.101673.
• Vanhaverbeke, Steven & Balsmeier, Benjamin & Doherr, Thorsten, 2024, "Mandatory financial information disclosure and credit ratings," Journal of Accounting and Economics, Elsevier, volume 78, issue 1, DOI: 10.1016/j.jacceco.2024.101676.
• Tseng, Kevin & Zhong, Rong (Irene), 2024, "Standing on the shoulders of giants: Financial reporting comparability and knowledge accumulation," Journal of Accounting and Economics, Elsevier, volume 78, issue 1, DOI: 10.1016/j.jacceco.2024.101685.
• Gardner, Jesse & Sloan, Richard G. & Yoon, Joon Sang, 2024, "Distinguishing between recurring and nonrecurring components of earnings using unobserved components modeling," Journal of Accounting and Economics, Elsevier, volume 78, issue 1, DOI: 10.1016/j.jacceco.2024.101687.
• Tomy, Rimmy E. & Wittenberg-Moerman, Regina, 2024, "Community membership and reciprocity in lending: Evidence from informal markets," Journal of Accounting and Economics, Elsevier, volume 78, issue 1, DOI: 10.1016/j.jacceco.2024.101697.
• Mayew, William J., 2024, "Contemporary insights on corporate guidance: A discussion of Call, Hribar, Skinner, and Volant (2024)," Journal of Accounting and Economics, Elsevier, volume 78, issue 2, DOI: 10.1016/j.jacceco.2024.101710.
• Ellahie, Atif, 2024, "Accounting for bubbles: A discussion of Arif and Sul (2024)," Journal of Accounting and Economics, Elsevier, volume 78, issue 2, DOI: 10.1016/j.jacceco.2024.101717.
• Call, Andrew C. & Hribar, Paul & Skinner, Douglas J. & Volant, David, 2024, "Corporate managers’ perspectives on forward-looking guidance: Survey evidence," Journal of Accounting and Economics, Elsevier, volume 78, issue 2, DOI: 10.1016/j.jacceco.2024.101731.
• Minnis, Michael & Sutherland, Andrew G. & Vetter, Felix W., 2024, "Financial statements not required," Journal of Accounting and Economics, Elsevier, volume 78, issue 2, DOI: 10.1016/j.jacceco.2024.101732.
• Enomoto, Masahiro & Jung, Boochun & Rhee, S. Ghon & Shuto, Akinobu, 2024, "The impact of accounting quality on investment efficiency: Evidence from the 2001 bank shareholding limitation act of Japan," Japan and the World Economy, Elsevier, volume 72, issue C, DOI: 10.1016/j.japwor.2024.101280.
• Chourou, Lamia & Hossain, Ashrafee T. & Jha, Anand, 2024, "US political corruption and quarterly conference calls," Journal of Banking & Finance, Elsevier, volume 161, issue C, DOI: 10.1016/j.jbankfin.2024.107108.
• Cao, Zhiyan & Upadhyay, Arun & Zeng, Hongchao, 2024, "Are all female directors equal? Incentives and effectiveness of female independent directors," Journal of Banking & Finance, Elsevier, volume 162, issue C, DOI: 10.1016/j.jbankfin.2024.107110.
• Anderson, Christopher W. & Babajide Wintoki, M. & Xi, Yaoyi, 2024, "CFO social capital, liquidity management, and the market value of cash✰," Journal of Banking & Finance, Elsevier, volume 163, issue C, DOI: 10.1016/j.jbankfin.2024.107163.
• Chen, Wen & Li, Xing & Wu, Haibin & Zhang, Liandong, 2024, "The impact of managerial myopia on cybersecurity: Evidence from data breaches," Journal of Banking & Finance, Elsevier, volume 166, issue C, DOI: 10.1016/j.jbankfin.2024.107254.
• Azevedo, Vitor & Müller, Sebastian, 2024, "Analyst recommendations and mispricing across the globe," Journal of Banking & Finance, Elsevier, volume 169, issue C, DOI: 10.1016/j.jbankfin.2024.107296.
• Choi, Ahrum & Jia, Jingyi & Song, Byron Y. & Zhou, Gaoguang, 2024, "Cultural tightness and financial reporting behavior around the world," Journal of Business Research, Elsevier, volume 178, issue C, DOI: 10.1016/j.jbusres.2024.114656.
• Ortiz, Norma & Jaramillo Zambrano, Carlos & Garay, Urbi & Tellez-Falla, Diego F., 2024, "A new side of deglobalization: Why did US multinational corporations deconsolidate their subsidiaries from Venezuela?," Journal of Business Research, Elsevier, volume 182, issue C, DOI: 10.1016/j.jbusres.2024.114765.
• Ahluwalia, Saurabh & Ferrell, Linda & Ferrell, O.C. & Gandhi, Priyank, 2024, "Does being ethical pay? Evidence from the implementation of SOX Section 406," Journal of Business Research, Elsevier, volume 183, issue C, DOI: 10.1016/j.jbusres.2024.114865.
• Driss, Hamdi & Drobetz, Wolfgang & El Ghoul, Sadok & Guedhami, Omrane, 2024, "The Sustainability committee and environmental disclosure: International evidence," Journal of Economic Behavior & Organization, Elsevier, volume 221, issue C, pages 602-625, DOI: 10.1016/j.jebo.2024.02.019.
• Vacca, Matteo, 2024, "Panic herding: Analysts' COVID-19 experiences and the interpretation of earnings news," Journal of Economics and Business, Elsevier, volume 132, issue C, DOI: 10.1016/j.jeconbus.2024.106206.
• Fink, Josef & Palan, Stefan & Theissen, Erik, 2024, "Trading frictions and the Post-earnings-announcement drift," Journal of Economics and Business, Elsevier, volume 132, issue C, DOI: 10.1016/j.jeconbus.2024.106216.
• Cronqvist, Henrik & Ladika, Tomislav & Pazaj, Elisa & Sautner, Zacharias, 2024, "Limited attention to detail in financial markets: Evidence from reduced-form and structural estimation," Journal of Financial Economics, Elsevier, volume 154, issue C, DOI: 10.1016/j.jfineco.2024.103811.
• Granja, João & Leuz, Christian, 2024, "The death of a regulator: Strict supervision, bank lending, and business activity," Journal of Financial Economics, Elsevier, volume 158, issue C, DOI: 10.1016/j.jfineco.2024.103871.
• Guettler, Andre & Naeem, Mahvish & Norden, Lars & Van Doornik, Bernardus, 2024, "Pre-publication revisions of bank financial statements: A novel way to monitor banks?," Journal of Financial Intermediation, Elsevier, volume 58, issue C, DOI: 10.1016/j.jfi.2024.101073.
• Alexeyeva, Irina, 2024, "Does board composition impact the timeliness of financial reporting? Evidence from Swedish privately held companies," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 54, issue C, DOI: 10.1016/j.intaccaudtax.2024.100597.
• Lee, Woo Jae & Choi, Seung Uk, 2024, "The effect of the new revenue recognition principle (IFRS 15) on financial statement comparability: Evidence from Korea," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 54, issue C, DOI: 10.1016/j.intaccaudtax.2024.100601.
• Niemann, Rainer & Sailer, Mariana, 2024, "Do taxes explain why firms rarely use performance-based malus contracts?," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 55, issue C, DOI: 10.1016/j.intaccaudtax.2024.100616.
• Migliavacca, Alessandro, 2024, "Value relevance of accounting numbers and sustainability information in Europe: Empirical evidence from nonfinancial companies," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 55, issue C, DOI: 10.1016/j.intaccaudtax.2024.100620.
• Leventis, Stergios & Tsalavoutas, Ioannis & Tsoligkas, Fanis, 2024, "Informal institutions in accounting research: A structured literature review," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 55, issue C, DOI: 10.1016/j.intaccaudtax.2024.100621.
• Karampinis, Nikolaos & Vlismas, Orestes & Ballas, Apostolos, 2024, "Business strategy, earnings properties, and earnings quality," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 56, issue C, DOI: 10.1016/j.intaccaudtax.2024.100632.
• Anagnostopoulou, Seraina C., 2024, "Accruals quality and efficient investing: Cross-country evidence," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 57, issue C, DOI: 10.1016/j.intaccaudtax.2024.100654.
• Wong, Raymond M.K. & Dak-Adzaklo, Cephas Simon Peter & Lo, Agnes W.Y., 2024, "Debt choice in the regulated competition era," Journal of International Money and Finance, Elsevier, volume 142, issue C, DOI: 10.1016/j.jimonfin.2024.103045.
• Lou, Pingyi & Wu, Chenyu, 2024, "Environmental effects of foreign indirect investment: The information channel," Journal of International Money and Finance, Elsevier, volume 144, issue C, DOI: 10.1016/j.jimonfin.2024.103071.
• Huang, Nan & He, Rong & Luo, Le & Shen, Hongtao, 2024, "Carbon emission trading scheme and firm debt financing," Journal of Contemporary Accounting and Economics, Elsevier, volume 20, issue 1, DOI: 10.1016/j.jcae.2023.100384.
• Hettler, Barry & Cordeiro, James & Forst, Arno, 2024, "Proving their mettle: Managerial ability and firm performance in trying times," Journal of Contemporary Accounting and Economics, Elsevier, volume 20, issue 1, DOI: 10.1016/j.jcae.2023.100393.
• Yu, Xiaoxiao & Zhao, Lei, 2024, "Textual disclosure complexity and analysts’ weighting of information," Journal of Contemporary Accounting and Economics, Elsevier, volume 20, issue 1, DOI: 10.1016/j.jcae.2023.100395.
• Li, John, 2024, "Do managers respond to tax avoidance incentives by investing in the tax function? Evidence from tax departments," Journal of Contemporary Accounting and Economics, Elsevier, volume 20, issue 1, DOI: 10.1016/j.jcae.2024.100401.
• Al-Fakir Al Rabab’a, Eltayyeb & Rashid, Afzalur & Shams, Syed & Bose, Sudipta, 2024, "Corporate carbon performance and firm risk: Evidence from Asia-Pacific countries," Journal of Contemporary Accounting and Economics, Elsevier, volume 20, issue 2, DOI: 10.1016/j.jcae.2024.100427.
• Deng, Xiaotong & De Groote, Sander & Kevin Li, Chao, 2024, "Dividend signalling and investor protection: An international comparison," Journal of Contemporary Accounting and Economics, Elsevier, volume 20, issue 3, DOI: 10.1016/j.jcae.2024.100441.
• Chan, K. Hung & He, Miao & Mo, Phyllis Lai Lan & Zhang, Weiyin, 2024, "Long-term tax strategy and corporate acquisition payment structure: An analysis based on the book-tax tradeoff theory," Journal of Contemporary Accounting and Economics, Elsevier, volume 20, issue 3, DOI: 10.1016/j.jcae.2024.100442.
• Zhao, Gang & Liang, Shangkun & Zhang, Jindan & Zhang, Joseph H., 2024, "High-Speed Rail Launch: A Natural Experiment on Geographic Location and Cash Dividends," Pacific-Basin Finance Journal, Elsevier, volume 83, issue C, DOI: 10.1016/j.pacfin.2023.102214.
• Bhuiyan, Md. Borhan Uddin & Cheema, Muhammad A., 2024, "Overlapping committee membership and cost of equity capital," Pacific-Basin Finance Journal, Elsevier, volume 84, issue C, DOI: 10.1016/j.pacfin.2024.102282.
• Tan, Wenhao & Cao, Lin & Zhao, Jianfeng & Wang, Haolun & Shao, Chenhan, 2024, "Macroeconomic fluctuation and internal capital allocation in business group," Pacific-Basin Finance Journal, Elsevier, volume 85, issue C, DOI: 10.1016/j.pacfin.2024.102327.
• Xia, Yanchun & Zhang, Huan & Guo, Shijun, 2024, "Mandatory internal control audits and management earnings forecast," Pacific-Basin Finance Journal, Elsevier, volume 85, issue C, DOI: 10.1016/j.pacfin.2024.102362.
• Wang, Fangjun & Wang, Hao & Li, Jiyuan, 2024, "The effect of cybersecurity legislation on firm cost behavior: Evidence from China," Pacific-Basin Finance Journal, Elsevier, volume 86, issue C, DOI: 10.1016/j.pacfin.2024.102460.
• Shams, Syed & Bose, Sudipta & Gunasekarage, Abeyratna & Velayutham, Eswaran, 2024, "Does continuous disclosure affect the market reaction to mergers and acquisitions announcements?," Pacific-Basin Finance Journal, Elsevier, volume 88, issue C, DOI: 10.1016/j.pacfin.2024.102540.
• Dai, Jingwen & Xu, Rong & Zhu, Tianqi & Lu, Chao, 2024, "Common institutional ownership and opportunistic insider selling: Evidence from China," Pacific-Basin Finance Journal, Elsevier, volume 88, issue C, DOI: 10.1016/j.pacfin.2024.102580.
• Veeravel, V & Murugesan, Vijaya Prabhagar & Narayanamurthy, Vijayakumar, 2024, "Does ESG disclosure really influence the firm performance? Evidence from India," The Quarterly Review of Economics and Finance, Elsevier, volume 95, issue C, pages 193-202, DOI: 10.1016/j.qref.2024.03.008.
• Chatjuthamard, Pattanaporn & Jiraporn, Pornsit & Lee, Sang Mook & Sarajoti, Pattarake, 2024, "Customer concentration, managerial risk aversion, and hostile takeover threats," The Quarterly Review of Economics and Finance, Elsevier, volume 95, issue C, pages 268-279, DOI: 10.1016/j.qref.2024.04.004.
• Zhao, Ling & Huang, Hao, 2024, "Information disclosure by industry and the cost of equity: Evidence from a quasi-natural experiment in China," International Review of Economics & Finance, Elsevier, volume 89, issue PA, pages 196-212, DOI: 10.1016/j.iref.2023.07.094.
• Nguyen, Quynh & Kim, Maria H. & Ali, Searat, 2024, "Corporate governance and earnings management: Evidence from Vietnamese listed firms," International Review of Economics & Finance, Elsevier, volume 89, issue PA, pages 775-801, DOI: 10.1016/j.iref.2023.07.084.
• Huang, Qiongyu & Zhang, Ruiyao & Li, Siyao & Li, Jingjing & Yao, Qiong, 2024, "The role of financial advisorʼs industry expertise in M&A quality: Evidence from goodwill impairment," International Review of Economics & Finance, Elsevier, volume 89, issue PB, pages 216-231, DOI: 10.1016/j.iref.2023.09.010.
• Weng, Tzu-Ching & Chi, Hsin-Yi, 2024, "Family succession and cost of bank loans: Evidence from China," International Review of Economics & Finance, Elsevier, volume 89, issue PB, pages 638-655, DOI: 10.1016/j.iref.2023.10.019.
• Li, Xiaodan & Pan, Zikui & Ho, Kung-Cheng & Bo, Yu, 2024, "Epidemics, local institutional quality, and corporate cash holdings," International Review of Economics & Finance, Elsevier, volume 92, issue C, pages 193-210, DOI: 10.1016/j.iref.2024.02.019.
• Fu, Xiaoxia & Wang, Shanshan & Jia, Jia, 2024, "Equity incentives and dynamic adjustments to corporate financialization: Evidence from Chinese A-share listed companies," International Review of Economics & Finance, Elsevier, volume 92, issue C, pages 948-966, DOI: 10.1016/j.iref.2024.02.039.
• Arian, Adam G. & Sands, John, 2024, "Do corporate carbon emissions affect risk and capital costs?," International Review of Economics & Finance, Elsevier, volume 93, issue PA, pages 1363-1377, DOI: 10.1016/j.iref.2024.04.018.
• Xing, Chao & Zhang, Xinyue & Zhang, Yuming & Zhang, Luxiu, 2024, "From green-washing to innovation-washing: Environmental information intangibility and corporate green innovation in China," International Review of Economics & Finance, Elsevier, volume 93, issue PB, pages 204-226, DOI: 10.1016/j.iref.2024.03.077.
• Liu, Xiaofeng & Feng, Hua & Tian, Gaoliang & Zhang, Ting, 2024, "Environmental legal institutions and management earnings forecasts: Evidence from the establishment of environmental courts in China," International Review of Economics & Finance, Elsevier, volume 93, issue PB, pages 545-573, DOI: 10.1016/j.iref.2024.05.004.
• El Mouttaqui, Hajar & Gleason, Kimberly & Jiraporn, Pornsit & Salama, Feras M., 2024, "How does corporate diversification affect earnings management? A path analysis approach," International Review of Economics & Finance, Elsevier, volume 95, issue C, DOI: 10.1016/j.iref.2024.103455.
• Sun, Ying & Chen, Hongling & He, Wenli, 2024, "Common institutional ownership and corporate cost stickiness —Evidence from China," International Review of Economics & Finance, Elsevier, volume 96, issue PC, DOI: 10.1016/j.iref.2024.103699.
• Yu, Zhen & Luo, Juncheng & Fan, Jinqi, 2024, "Bank loan approval standards and firms’ accounting conservatism: Evidence from China," Research in International Business and Finance, Elsevier, volume 67, issue PB, DOI: 10.1016/j.ribaf.2023.102100.
• Su, Kun & Zhao, Yan & Wang, Yinghui, 2024, "Customer concentration and corporate financialization: Evidence from non-financial firms in China," Research in International Business and Finance, Elsevier, volume 68, issue C, DOI: 10.1016/j.ribaf.2023.102159.
• Zhou, Bole & Ma, Lili & Yang, Shenghao, 2024, "Catering behaviors in corporate digitization disclosures: Identification and analyst forecast accuracy loss," Research in International Business and Finance, Elsevier, volume 68, issue C, DOI: 10.1016/j.ribaf.2023.102201.
• Li, Hong-Quan & Yang, Yang & Xue, Feng-Wan & Liu, Zhi-Yi, 2024, "Annual report readability and trade credit financing: Evidence from China," Research in International Business and Finance, Elsevier, volume 69, issue C, DOI: 10.1016/j.ribaf.2024.102220.
• Kim, Jong-Hoon & Fujiyama, Keishi & Koga, Yuya, 2024, "The effect of voluntary international financial reporting standards adoption on information asymmetry in the stock market: Evidence from Japan," Research in International Business and Finance, Elsevier, volume 69, issue C, DOI: 10.1016/j.ribaf.2024.102250.
• Sun, Zeyu & Kong, Ningning & Wu, Lei & Bao, Yu, 2024, "Does contingent payment in M&As induce acquirers’ earnings management? Evidence from performance commitment," Research in International Business and Finance, Elsevier, volume 69, issue C, DOI: 10.1016/j.ribaf.2024.102257.
• Fu, Yumei & He, Feng & Li, Jintian & Zan, Bingyan, 2024, "Commonality in liquidity and corporate default risk - Evidence from China," Research in International Business and Finance, Elsevier, volume 69, issue C, DOI: 10.1016/j.ribaf.2024.102280.
• Chiu, Sheng-Hsiung & Lin, Tzu-Yu & Pan, Lu, 2024, "External financing sensitivities and inefficient R&D investment: Evidence from China," Research in International Business and Finance, Elsevier, volume 70, issue PA, DOI: 10.1016/j.ribaf.2024.102330.
• Fung, Michael K. & Cheng, Louis T.W. & Shen, Jianfu, 2024, "Do media message receivers asymmetrically react to non-strategic and strategic media coverage? Evidence from Hong Kong," Research in International Business and Finance, Elsevier, volume 70, issue PA, DOI: 10.1016/j.ribaf.2024.102335.
• Moreno, Alonso, 2024, "Impression management in bilingual corporate reporting: An analysis of textual characteristics in Spanish and English," Research in International Business and Finance, Elsevier, volume 70, issue PA, DOI: 10.1016/j.ribaf.2024.102346.
• Ho, Tuan Q. & Nguyen, Y. & Tran, Hieu, 2024, "The impact of insider ownership and institutional ownership on post-earnings-announcement-drift: Evidence from Vietnam," Research in International Business and Finance, Elsevier, volume 70, issue PB, DOI: 10.1016/j.ribaf.2024.102352.
• Wang, Shu-Feng & Kim, Yura & Kim, Seonmi & Song, Kyojik “Roy”, 2024, "Refinancing risk, earnings management, and stock return," Research in International Business and Finance, Elsevier, volume 70, issue PB, DOI: 10.1016/j.ribaf.2024.102393.
• Carney, Richard W. & Chen, Ruiyuan & El Ghoul, Sadok & Guedhami, Omrane, 2024, "National legislatures and corporate transparency," Research in International Business and Finance, Elsevier, volume 71, issue C, DOI: 10.1016/j.ribaf.2024.102441.
• Di Martino, G. & Miglietta, F. & Potì, V., 2024, "The impact of ESG scores on the value relevance of fair value hierarchy of financial instruments: Evidence from European Banks," Research in International Business and Finance, Elsevier, volume 71, issue C, DOI: 10.1016/j.ribaf.2024.102451.
• Wang, Linjiang & Zhang, Guiling & Lou, Xu & Guo, Fei, 2024, "Does corporate internationalization affect analysts’ earnings forecast bias? Evidence from China," Research in International Business and Finance, Elsevier, volume 72, issue PA, DOI: 10.1016/j.ribaf.2024.102505.
• Di Martino, G. & Miglietta, F. & Potì, V., 2024, "Corrigendum to “The impact of ESG scores on the value relevance of fair value hierarchy of financial instruments: Evidence from European banks” [Res. Int. Bus. Financ. 71 (2024) 102451]," Research in International Business and Finance, Elsevier, volume 72, issue PA, DOI: 10.1016/j.ribaf.2024.102518.
• Liu, Jianmin & Xia, Qin, 2024, "The impact of industry technology complexity on audit quality," Technology in Society, Elsevier, volume 79, issue C, DOI: 10.1016/j.techsoc.2024.102737.
• Yuan, Weipeng & Macve, Richard, 2024, "Reframing imperial China's indigenous accounting history: further discoveries in archival materials from the three centuries before 1850," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 121029, Feb.
• Raghunandan, Aneesh & Ruchti, Thomas, 2024, "The impact of information frictions within regulators: evidence from workplace safety violations," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 122404, Jun.
• Bloomfield, Matthew J. & Heinle, Mirko & Timmermans, Oscar, 2024, "Relative performance evaluation and strategic peer-harming disclosures," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 122509, Jun.
• Raghunandan, Aneesh, 2024, "Government subsidies and corporate misconduct," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 122855, Sep.
• Timmermans, Oscar, 2024, "Cash versus share payouts in relative performance plans," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 123696, Nov.
• Anantharaman, Divya & Chuk, Elizabeth & Kamath, Saipriya, 2024, "A demotion in disguise? The real effects of relocating pension smoothing from operating income to non-operating income," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 124405.
• Florig, Michael & Gossner, Olivier, 2024, "Market equilibrium with management costs and implications for insurance accounting," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 125396, Dec.
• Bhimani, Alnoor & Sivabalan, Prabhu & Soonawalla, Kazbi & Wakefield, James, 2025, "Annual budgets and rolling budgets use in UK and Australian firms," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 125940, Jan.
• Marziana Madah Marzuki & Wan Zurina Nik Abdul Majid & Hatinah Abu Bakar & Effiezal Aswadi Abdul Wahab & Zuraidah Mohd Sanusi, 2024, "Risk Management practices and potential fraudulent financial reporting: evidence from Malaysia," Asian Journal of Accounting Research, Emerald Group Publishing Limited, volume 9, issue 2, pages 116-126, March, DOI: 10.1108/AJAR-01-2022-0017.
• Stiven Agusta & Fuad Rakhman & Jogiyanto Hartono Mustakini & Singgih Wijayana, 2024, "Enhancing the accuracy of stock return movement prediction in Indonesia through recent fundamental value incorporation in multilayer perceptron," Asian Journal of Accounting Research, Emerald Group Publishing Limited, volume 9, issue 4, pages 358-377, July, DOI: 10.1108/AJAR-01-2024-0006.
• Mohammed Talawa & Nemer Badwan, 2024, "Impact of accounting conservatism and corporate governance on stock price breakdown in firms listed on the Palestine Stock Exchange," Asian Journal of Accounting Research, Emerald Group Publishing Limited, volume 9, issue 3, pages 229-256, June, DOI: 10.1108/AJAR-11-2023-0385.
• Eric Owusu Boahen & Emmanuel Constantine Mamatzakis, 2024, "The impact of interaction between religion and legal environment on expense misclassification and real activities: international evidence," Asian Review of Accounting, Emerald Group Publishing Limited, volume 33, issue 2, pages 250-290, September, DOI: 10.1108/ARA-01-2024-0021.
• Malik Abu Afifa & Isam Saleh & Rahaf Abu Al-Nadi, 2024, "A study of mediating and moderating effects on the relationship between audit quality and integrated reporting quality among Jordanian firms," Asian Review of Accounting, Emerald Group Publishing Limited, volume 33, issue 2, pages 223-249, September, DOI: 10.1108/ARA-12-2023-0336.
• Saibal Ghosh, 2024, "IFRS-9, expected loan loss provisioning and bank liquidity creation: early evidence," Accounting Research Journal, Emerald Group Publishing Limited, volume 37, issue 4, pages 436-452, July, DOI: 10.1108/ARJ-03-2024-0086.
• Natalia Ioana Foltean & Victoria Bogdan & Luminiţa RUS, 2024, "The Moderating Effect Analysis of Companies' ESG Performance on the Relationship Between the Relevance and Accurate Reporting of Information and Financial Performance," Contemporary Studies in Economic and Financial Analysis, Emerald Group Publishing Limited, "Exploring ESG Challenges and Opportunities: Navigating Towards a Better Future", DOI: 10.1108/S1569-375920240000116006.
• Raul-Constantin Bucurean & Roxana-Nadina Bucurean (Roiban), 2024, "ESG Reporting in Romania – A Challenge of Ensuring a Greener Financial System," Contemporary Studies in Economic and Financial Analysis, Emerald Group Publishing Limited, "Exploring ESG Challenges and Opportunities: Navigating Towards a Better Future", DOI: 10.1108/S1569-375920240000116007.
• Valentin Burcă & Oana Bogdan & Ovidiu-Constantin Bunget & Alin-Constantin Dumitrescu & Carmen Mihaela Imbrescu, 2024, "Financial Implications of Supply Chains Transition to ESG Models," Contemporary Studies in Economic and Financial Analysis, Emerald Group Publishing Limited, "Exploring ESG Challenges and Opportunities: Navigating Towards a Better Future", DOI: 10.1108/S1569-375920240000116008.
• Maria I. Kyriakou, 2024, "Modelling the impact of turbulent economic conditions on non-audit services provision and audit quality during the global financial crisis," International Journal of Accounting & Information Management, Emerald Group Publishing Limited, volume 32, issue 4, pages 730-746, June, DOI: 10.1108/IJAIM-02-2023-0031.
• Nguyen Thanh Dong & Cao Thi Mien Thuy & Nguyen Vinh Khuong & Anh Huu Tuan Le, 2024, "Annual report readability and financial reporting quality: the moderating role of information asymmetry," International Journal of Accounting & Information Management, Emerald Group Publishing Limited, volume 33, issue 1, pages 241-261, December, DOI: 10.1108/IJAIM-06-2024-0192.
• Pradip Banerjee & Soumya G. Deb, 2024, "Working capital management in competitive market: empirical insights," International Journal of Managerial Finance, Emerald Group Publishing Limited, volume 21, issue 1, pages 21-45, June, DOI: 10.1108/IJMF-01-2024-0019.
• Ting He & Kenneth Zheng, 2024, "Rational expectations tests on financial analysts’ cash flow forecasts," International Journal of Managerial Finance, Emerald Group Publishing Limited, volume 21, issue 2, pages 606-638, November, DOI: 10.1108/IJMF-03-2024-0162.
• Jinglin Jiang & Weiwei Wang, 2024, "Nonfinancial 8-K disclosures and individual investors' trading during earnings announcement window," International Journal of Managerial Finance, Emerald Group Publishing Limited, volume 21, issue 1, pages 218-249, August, DOI: 10.1108/IJMF-07-2023-0341.
• Eric Owusu Boahen & Emmanuel Constantine Mamatzakis, 2024, "The moderating role of firms’ litigation environment on the association between gender diversity and financial reporting quality," International Journal of Managerial Finance, Emerald Group Publishing Limited, volume 21, issue 2, pages 546-583, December, DOI: 10.1108/IJMF-10-2023-0533.
• Reza Hesarzadeh, 2024, "US sanctions, workforce dynamics, and corporate entrepreneurship: evidence from Iran," International Journal of Islamic and Middle Eastern Finance and Management, Emerald Group Publishing Limited, volume 18, issue 2, pages 422-440, December, DOI: 10.1108/IMEFM-07-2024-0337.
• Abdullah Alsaadi, 2024, "Capital structure and earnings management: evidence from Saudi Arabia," International Journal of Islamic and Middle Eastern Finance and Management, Emerald Group Publishing Limited, volume 17, issue 4, pages 831-848, July, DOI: 10.1108/IMEFM-09-2023-0339.
• Fatima Saleh Abd Almajeed Al-Hamshary & Akmalia Mohamad Ariff & Khairul Anuar Kamarudin & Norakma Abd Majid, 2024, "Corporate risk-taking, financial constraints and cash holdings: evidence from Saudi Arabia," International Journal of Islamic and Middle Eastern Finance and Management, Emerald Group Publishing Limited, volume 18, issue 1, pages 166-183, November, DOI: 10.1108/IMEFM-11-2023-0455.
• Walaa Wahid ElKelish & Atia Hussain & Muhammad Al Mahameed & Irsyadillah Irsyadillah, 2024, "Exploring the impact of organizational culture on governance transparency in audit firms: evidence from the United Arab Emirates emerging market," Journal of Applied Accounting Research, Emerald Group Publishing Limited, volume 26, issue 2, pages 281-305, July, DOI: 10.1108/JAAR-06-2023-0170.
• Salem Alhababsah & Ala’a Azzam, 2024, "On the independence of audit committee in developing countries: evidence from Jordan," Journal of Applied Accounting Research, Emerald Group Publishing Limited, volume 25, issue 5, pages 1203-1222, April, DOI: 10.1108/JAAR-07-2023-0215.
• R.N.K. Soysa & Asankha Pallegedara & A.S. Kumara & D.M. Jayasena & M.K.S.M. Samaranayake, 2024, "Construction of a sustainability reporting score index integrating sustainable development goals (SDGs). The case of Sri Lankan listed firms," Journal of Asian Business and Economic Studies, Emerald Group Publishing Limited, volume 31, issue 3, pages 190-202, February, DOI: 10.1108/JABES-05-2023-0149.
• Ajid ur Rehman & Asad Yaqub & Tanveer Ahsan & Zia-ur-Rehman Rao, 2024, "Earnings management using classification shifting of revenues: evidence from Chinese-listed firms," Journal of Accounting in Emerging Economies, Emerald Group Publishing Limited, volume 14, issue 5, pages 1061-1083, February, DOI: 10.1108/JAEE-04-2022-0118.
• Alexander Muravyev, 2024, "Board monitoring and corporate disclosure: the role of the institutional environment and firm-level governance," Journal of Accounting in Emerging Economies, Emerald Group Publishing Limited, volume 15, issue 1, pages 138-175, August, DOI: 10.1108/JAEE-08-2023-0221.
• Ari Budi Kristanto & June Cao, 2024, "The landscape of accounting-related research in Indonesia: mapping distinctive settings and future research agenda," Journal of Accounting Literature, Emerald Group Publishing Limited, volume 47, issue 2, pages 462-494, February, DOI: 10.1108/JAL-08-2023-0148.
• Terry Harris, 2024, "Managers’ perception of product market competition and earnings management: a textual analysis of firms’ 10-K reports," Journal of Accounting Literature, Emerald Group Publishing Limited, volume 47, issue 3, pages 499-524, January, DOI: 10.1108/JAL-11-2022-0116.
• Babatunde Moses Ololade, 2024, "Internal control systems of SMEs in Nigeria: a proactive or reactive strategy against employees’ fraud?," Journal of Financial Crime, Emerald Group Publishing Limited, volume 32, issue 1, pages 49-63, May, DOI: 10.1108/JFC-10-2023-0259.
• Harry Müller & Marcus Sidki, 2024, "The political economy of earnings management in municipally owned enterprises," Journal of Public Budgeting, Accounting & Financial Management, Emerald Group Publishing Limited, volume 36, issue 3, pages 363-387, June, DOI: 10.1108/JPBAFM-05-2023-0082.
• Raffaela Casciello & Marco Maffei & Fiorenza Meucci, 2024, "Board characteristics and Sustainable Development Goals disclosure: evidence from European state-owned enterprises," Journal of Public Budgeting, Accounting & Financial Management, Emerald Group Publishing Limited, volume 37, issue 2, pages 224-253, June, DOI: 10.1108/JPBAFM-06-2023-0099.
• Nawel Fendri Zouari & Malika Neifar, 2024, "How does capital regulation under Basel I influence bank’s loan loss provisions in Tunisia?," Journal of Risk Finance, Emerald Group Publishing Limited, volume 26, issue 2, pages 241-271, December, DOI: 10.1108/JRF-04-2024-0113.
• Sujie Hu & Yuting Qian & Sumin Hu, 2024, "Do customers’ financial restatements affect how auditors respond to their suppliers? Evidence from China," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 39, issue 3, pages 294-319, February, DOI: 10.1108/MAJ-04-2023-3906.
• Eugenia Y. Lee & Wonsuk Ha, 2024, "The governance role of R&D specialist auditors: Evidence from discretionary R&D expenditure," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 39, issue 4, pages 370-395, May, DOI: 10.1108/MAJ-05-2022-3564.
• Ruwan Adikaram & Julia Higgs, 2024, "Cognitive dissonance and auditor professional skepticism," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 39, issue 1, pages 71-110, January, DOI: 10.1108/MAJ-08-2022-3653.
• Jonathan Nash & Cristina Bailey, 2024, "The effect of restatements on office-level audit quality," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 39, issue 5, pages 500-521, June, DOI: 10.1108/MAJ-09-2022-3709.
• Emrah Arioglu & Metin Borak & Murat Ocak, 2024, "Hometown religiosity and financial reporting quality: evidence from chairpersons," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 39, issue 5, pages 443-476, May, DOI: 10.1108/MAJ-12-2023-4143.
• Ismaanzira Ismail & Effiezal Aswadi Abdul Wahab, 2024, "Do female chief financial officers and female directors cooperate? Evidence from investment efficiency," Meditari Accountancy Research, Emerald Group Publishing Limited, volume 32, issue 4, pages 1229-1257, January, DOI: 10.1108/MEDAR-01-2023-1884.
• Hrishikesh Desai & Michael Davern, 2024, "The details matter: SEC regulatory guidance and informativeness in non-GAAP disclosure decisions," Meditari Accountancy Research, Emerald Group Publishing Limited, volume 32, issue 6, pages 2083-2115, June, DOI: 10.1108/MEDAR-04-2023-1975.
• Grace Low & Qi Li, 2024, "Corporate social responsibility and bank value: evidence from bank capital," Meditari Accountancy Research, Emerald Group Publishing Limited, volume 32, issue 4, pages 1324-1348, February, DOI: 10.1108/MEDAR-10-2023-2197.
• Md Khokan Bepari & Shamsun Nahar & Abu Taher Mollik, 2024, "Perceived effects of key audit matters reporting on audit efforts, audit fees, audit quality, and audit report transparency: stakeholders’ perspectives," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, volume 21, issue 2, pages 192-218, February, DOI: 10.1108/QRAM-06-2022-0098.
• Dan Dacian Cuzdriorean & Szilveszter Fekete & Alina Beattrice Vladu & Cristina Boţa-Avram, 2024, "Charting the future: what drives accounting career choices in emerging economies?," Review of Accounting and Finance, Emerald Group Publishing Limited, volume 24, issue 1, pages 71-101, October, DOI: 10.1108/RAF-02-2024-0075.
• Rosemond Desir & Patricia A. Ryan & Lumina Albert, 2024, "The value of a ‘just’ firm," Review of Accounting and Finance, Emerald Group Publishing Limited, volume 23, issue 4, pages 449-466, April, DOI: 10.1108/RAF-04-2023-0120.
• Luca Menicacci & Lorenzo Simoni, 2024, "Negative media coverage of ESG issues and corporate tax avoidance," Sustainability Accounting, Management and Policy Journal, Emerald Group Publishing Limited, volume 15, issue 7, pages 1-33, February, DOI: 10.1108/SAMPJ-01-2023-0024.
• Erekle Pirveli & Esther Ortiz-Martínez & Salvador Marín-Hernández & Paul Thompson, 2024, "Influencing sustainability: the role of lobbyist characteristics in shaping the EU’s Corporate Sustainability Reporting Directive," Sustainability Accounting, Management and Policy Journal, Emerald Group Publishing Limited, volume 16, issue 2, pages 415-442, December, DOI: 10.1108/SAMPJ-03-2023-0162.
• Kelly Gatt & Francis Debono & Peter. J. Baldacchino, 2024, "Factors Determining Accountancy Students’ Academic Performance in Malta: A Research Study," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), volume 0, issue 3, pages 139-177.
• Babeet Gupta, 2024, "Strategic Performance Measurement System and Its Impact on Organizational Effectiveness: A Study of UAE Based Organizations," International Journal of Finance, Insurance and Risk Management, International Journal of Finance, Insurance and Risk Management, volume 14, issue 2, pages 35-59.
• Fatoki Jacob Obafemi & Adewale Taiwo, 2024, "Environmental Management Accounting in Nigerian Tertiary Institutions," International Journal of Finance, Insurance and Risk Management, International Journal of Finance, Insurance and Risk Management, volume 14, issue 4, pages 13-36.
• Olga Szolno, 2024, "Cost Accounting as a Set of Instruments for Performance Budgeting in Local Government Units," European Research Studies Journal, European Research Studies Journal, volume 0, issue 1, pages 302-331.
• Stanislaw Honko & Michal Hendryk, 2024, "The Role of AI in Accounting: Insights From Practitioners," European Research Studies Journal, European Research Studies Journal, volume 0, issue 2, pages 989-1003.
• Malgorzata Smolen- Bojanczyk, 2024, "The Impact of Artificial Intelligence on Accounting Professions," European Research Studies Journal, European Research Studies Journal, volume 0, issue 4, pages 1185-1195.
• Ewa Sniezek, 2024, "Cash Recognition of Events in Accounting in the Polish Territories under the Partitions," European Research Studies Journal, European Research Studies Journal, volume 0, issue 4, pages 428-440.
• Radoslaw Ignatowski, 2024, "Bridging the Gap: How Polish GAAP Aligns with International GAAP," European Research Studies Journal, European Research Studies Journal, volume 0, issue Special A, pages 228-239.
• Przemyslaw Czajor, 2024, "IFRS 18: Advancing the Relevance and Utility of Financial Statements for Stakeholders," European Research Studies Journal, European Research Studies Journal, volume 0, issue Special A, pages 265-275.
• Jacek Kalinowski, 2024, "Cost Analysis of Medical Procedures: A Case Study on Interventional Radiology," European Research Studies Journal, European Research Studies Journal, volume 0, issue Special A, pages 290-300.
• Anna Jurewicz, 2024, "Three Decades of Accounting Regulations in Poland: Evolution and Future Perspectives," European Research Studies Journal, European Research Studies Journal, volume 0, issue Special A, pages 416-428.
• Mark C. Dawkins, 2024, "Rethinking the academic accounting research model," FINANCIAL REPORTING, FrancoAngeli Editore, volume 2024, issue 1, pages 5-22.
• Jose J. Canals-Cerda, 2024, "CECL Implementation and Model Risk in Uncertain Times: An Application to Consumer Finance," Working Papers, Federal Reserve Bank of Philadelphia, number 24-03, Feb, DOI: 10.21799/frbp.wp.2024.03.
• Ramona-Ionela Haraguș & Attila Szora Tamaș, 2024, "Qualitative Analysis on the Interference and Causality between Accounting and Auditing for Romanian Companies “Top Traded” Listed at the Bucharest Stock Exchange," Journal of Financial Studies, Institute of Financial Studies, volume 16, issue 9, pages 176-193, May, DOI: 10.55654/JFS.2024.9.16.10.
• Andreea Georgiana Pascaru & Camelia Daniela Hațegan, 2024, "Financial Reporting and Audit Quality. A Bibliometric Analysis," Journal of Financial Studies, Institute of Financial Studies, volume 16, issue 9, pages 205-217, May, DOI: 10.55654/JFS.2023.9.16.12.
• Galina Bădicu & Svetlana Mihaila & Mihaela Bordian, 2024, "The Skills of the Generation Z Accounting Professional," Journal of Financial Studies, Institute of Financial Studies, volume 16, issue 9, pages 38-51, May, DOI: 10.55654/JFS.2024.9.16.03.
• Ramona-Ionela Haraguș & Attila Szora Tamaș, 2024, "Qualitative Analysis on the Interference and Causality between Accounting and Auditing for Romanian Companies “Top Traded” Listed at the Bucharest Stock Exchange," Journal of Financial Studies, Institute of Financial Studies, volume 9, issue 16, pages 176-193, May, DOI: 10.55654/JFS.2024.9.16.10.
• Andreea Georgiana Pascaru & Camelia Daniela Hațegan, 2024, "Financial Reporting and Audit Quality. A Bibliometric Analysis," Journal of Financial Studies, Institute of Financial Studies, volume 9, issue 16, pages 205-217, May, DOI: 10.55654/JFS.2023.9.16.12.
• Ana-Carolina Cojocaru (Bărbieru) & Svetlana Mihaila, 2024, "Implementation of IFRS sustainability disclosure standards into integrated reporting: A journey of future-oriented companies," Journal of Financial Studies, Institute of Financial Studies, volume 9, issue 17, pages 39-55, November, DOI: 10.55654/JFS.2024.9.17.03.
• Jia Qi Cheong, 2024, "Income Inequality by Gender in Malaysia," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr230, Mar, DOI: https://doi.org/10.35609/afr.2024.8.
• Hasnah Shaari, 2024, "Value Relevance of Fair Value Measurement on Investment Property: Malaysian Evidence," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr234, Jun, DOI: https://doi.org/10.35609/afr.2024.9.
• Padri Achyarsyah, 2024, "The Determinant Factors of Auditor Switching: Evidence from Accounting Firm," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr237, Dec, DOI: https://doi.org/10.35609/afr.2024.9.
• Michal Šindelář, 2024, "Corporate social responsibility in annual reports of Czech and Slovak companies
  [Společenská odpovědnost firem ve výročních zprávách českých a slovenských společností]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2024, issue 2, pages 4-22, DOI: 10.18267/j.cfuc.590.
• Patrik Marek, 2024, "Utilization of Managerial Accounting Methods in Corporate Divisions
  [Využití metod manažerského účetnictví při rozdělení kapitálových společností]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2024, issue 3, pages 4-22, DOI: 10.18267/j.cfuc.604.
• Lenka Čiperová, 2024, "The Impact of Hedge Accounting on a Firm Market Value," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2024, issue 1, pages 21-37, DOI: 10.18267/j.efaj.284.
• Tudor Oprisor & George-Silviu Cordos, 2024, "Numbers Beyond the Pitch: A Conceptual Review Concerning the Impact of Data Analysis on Football Club Valuation," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2024, issue 2, pages 1-19, DOI: 10.18267/j.efaj.286.
• Tomáš Zahradníček, 2024, "Non-IFRS Earnings Measures in Annual Reports of European Companies," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2024, issue 2, pages 21-43, DOI: 10.18267/j.efaj.287.
• Liza Alvia & Mahdiyyan Fadillah & Rinaldi Kartobi, 2024, "Transforming The Landscape Of The Emerging Accounting Profession After Artificial Intelligence (Ai) Disruption," Scientific Bulletin - Economic Sciences, University of Pitesti, volume 23, issue 2, pages 3-12.
• Mihaela-Iuliana Dumitru & Consuela Dicu, 2024, "Transforming Financial Control Through Artificial Intelligence: A Modern Approach To Financial Oversight And Analysis," Scientific Bulletin - Economic Sciences, University of Pitesti, volume 23, issue 3, pages 35-44.
• Kenichi Yoshida & Jun Xie & Shunsuke Managi & Satoru Yamadera, 2024, "Environmental, Social, and Governance Performance and Financial Impacts: Comparative Analysis of Companies in Asia," ADB Economics Working Paper Series, Asian Development Bank, number 741, Sep.
• Jiaqi Yang & Kotaro Takahashi & Satoru Yamadera & Shu Tian, 2024, "Environmental, Social, and Governance Materiality in XBRL Disclosures and Its Performance Predictability: Evidence from Japan," ADB Economics Working Paper Series, Asian Development Bank, number 744, Oct.
• Debarati Basu, 2024, "Firm Type and Unconditional Conservatism: The Indian Experience with IFRS Convergence," American Business Review, Pompea College of Business, University of New Haven, volume 27, issue 1, pages 221-243.
• Chenguang Fan & Seongho Bae & Yu Liu, 2024, "Fintech and R&D financing: Evidence from China," East Asian Economic Review, Korea Institute for International Economic Policy, volume 28, issue 3, pages 315-357, DOI: 10.11644/KIEP.EAER.2024.28.3.438.
• Candra Kusuma & Sri Delasmi Jayanti, 2024, "Pengaruh Informasi Akuntansi Keuangan dan Pendanaan Syariah terhadap Keputusan Investasi pada Perusahaan Properti yang Baru Berdiri: Studi Kasus pada PT Dwika Raya Propertindo," Jurnal Bisnis Mahasiswa, Aksara Indo Rajawali, volume 4, issue 3, pages 226-236.
• Rinasda Serena & Dian Anita Nuswantara, 2024, "The Effect of Independent Commissioners and Capital Intensity on Tax Planning," Jurnal Bisnis Mahasiswa, Aksara Indo Rajawali, volume 4, issue 4, pages 486-496.
• Verra Rizki Amelia & Pratama Pratama & Muhammad Abshar Noer Ramadhan & Muhammad Aji Lampang & Mar’elfan Hadi Pratama & Theresia Mentari & Dhina Sri Widyaningsih, 2024, "A Systematic Literature Review of Blockchain-Based Triple-Entry Accounting in Crypto Assets," Jurnal Bisnis Mahasiswa, Aksara Indo Rajawali, volume 4, issue 4, pages 505-517.
• Thi Ngoc Lan Nguyen & Mai Nguyen & Viet Dzung Nguyen & Xuan Vinh Vo, 2024, "Accruals Quality, Stock Returns and Information Risk: Evidence from Vietnam," Journal of Economic Development, The Economic Research Institute, Chung-Ang University, volume 49, issue 2, pages 53-80.
• Unal ERYILMAZ & Deniz KOCAK & Abdulkerim CALISKAN, 2024, "Cross-Country Evaluation of Financial Reporting and Governance Practices through Fuzzy C-Means and TOPSIS Algorithms," Journal for Economic Forecasting, Institute for Economic Forecasting, volume 0, issue 2, pages 67-85, July.
• Chris Magnis & Skilodimou Louiza, 2024, "The impact of corporate governance mechanisms on earnings quality during the COVID-19 Pandemic. Evidence from the UK," Bulletin of Applied Economics, Risk Market Journals, volume 11, issue 1, pages 1-14.
• Miruna-Iuliana CUNEA & Andrei-Constantin TÎRNOVANU, 2024, "Sustainability Performance Indicators and Firm Financial Performance in the Healthcare Sector during Crisis Period," PROCEEDINGS OF THE INTERNATIONAL CONFERENCE ON ECONOMICS AND SOCIAL SCIENCES, Bucharest University of Economic Studies, Romania, volume 6, issue 1, pages 100-110, August.
• Adrian ISIP, 2024, "How is the Adoption of E-invoicing System Affecting the Outsourcing of Accounting Services?," PROCEEDINGS OF THE INTERNATIONAL CONFERENCE ON ECONOMICS AND SOCIAL SCIENCES, Bucharest University of Economic Studies, Romania, volume 6, issue 1, pages 142-155, August.
• Laura-Eugenia-Lavinia BARNA, 2024, "Professional Skills of Future Accountants using ERP Systems," PROCEEDINGS OF THE INTERNATIONAL CONFERENCE ON ECONOMICS AND SOCIAL SCIENCES, Bucharest University of Economic Studies, Romania, volume 6, issue 1, pages 71-78, August.
• Andreea Madalina BOJAN, 2024, "SMEs Representatives’ Perceptions of Corporate Governance-Performance Relationship. Evidence from an Emerging Economy," PROCEEDINGS OF THE INTERNATIONAL CONFERENCE ON ECONOMICS AND SOCIAL SCIENCES, Bucharest University of Economic Studies, Romania, volume 6, issue 1, pages 79-88, August.
• Ana-Maria BRATU & Miruna-Iuliana CUNEA, 2024, "SDG Reporting in a Romanian Listed Company in Crisis Period," PROCEEDINGS OF THE INTERNATIONAL CONFERENCE ON ECONOMICS AND SOCIAL SCIENCES, Bucharest University of Economic Studies, Romania, volume 6, issue 1, pages 89-99, August.
• Radojko LUKIC, 2024, "Comparative Analysis of Trade Performance between the European Union and Serbia using AHP-DNMA Method," Management and Economics Review, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, volume 9, issue 3, pages 453-469, October.
• Manish Bansal, 2024, "Do shifting practices vary across the firm life cycle?," Australian Journal of Management, Australian School of Business, volume 49, issue 2, pages 142-169, May, DOI: 10.1177/03128962221131353.
• Paul Coram & James R. Frederickson & Matthew Pinnuck, 2024, "Earnings management: Who do managers consider and what is the relative importance of ethics?," Australian Journal of Management, Australian School of Business, volume 49, issue 2, pages 214-248, May, DOI: 10.1177/03128962221137235.
• Haiyan Jiang & Jing Jia & Larelle (Ellie) Chapple, 2024, "Enterprise risk management and investment efficiency: Australian evidence from risk management committees," Australian Journal of Management, Australian School of Business, volume 49, issue 3, pages 366-402, August, DOI: 10.1177/03128962221144513.
• Ha Thanh Nguyen & Balachandran Muniandy & Darren Henry, 2024, "Adjustment speed of capital structure: A literature survey of empirical research," Australian Journal of Management, Australian School of Business, volume 49, issue 3, pages 448-477, August, DOI: 10.1177/03128962231154744.
• Dinithi Ranasinghe & Ahsan Habib, 2024, "Strategic deviation and investment inefficiency," Australian Journal of Management, Australian School of Business, volume 49, issue 4, pages 531-560, November, DOI: 10.1177/03128962231152764.
• Dharmendra Naidu & Kumari Ranjeeni, 2024, "Did outside directors’ firm-specific accumulated knowledge benefit the firm’s stock performance during COVID-19?," Australian Journal of Management, Australian School of Business, volume 49, issue 4, pages 605-635, November, DOI: 10.1177/03128962231166831.
• Vladimir Obradović & Milan ÄŒupić & Dragomir Dimitrijević, 2024, "Financial reporting in times of crisis: The case of the Serbian developing economy during COVID-19," Australian Journal of Management, Australian School of Business, volume 49, issue 4, pages 722-739, November, DOI: 10.1177/03128962231177094.
• Ajit Dayanandan & Han Donker & Sudershan Kuntluru, 2024, "IFRS and ESG Disclosure in Indian Corporate Sector," Journal of Emerging Market Finance, Institute for Financial Management and Research, volume 23, issue 2, pages 143-169, June, DOI: 10.1177/09726527231197328.
• Ragubir Sahu & Rajat Deb, 2024, "Scientific Mapping of Audit Committee: A Bibliometric Analysis," Metamorphosis: A Journal of Management Research, , volume 23, issue 2, pages 103-116, December, DOI: 10.1177/09726225241257729.
• Ronald Nhleko & Daniel Schutte, 2024, "A Panel Analysis of the Impact of EBITDA, Equity Book Values, Growth, Risk and Negative Earnings on Share Price Variations," SAGE Open, , volume 14, issue 3, pages 21582440241, August, DOI: 10.1177/21582440241271172.
• Emmanuel Mensah & Christopher Boachie, 2024, "The Threshold Effects of National Governance Quality on the Earnings Management – Performance Nexus: Evidence From Dynamic Panel Threshold Regression," SAGE Open, , volume 14, issue 4, pages 21582440241, December, DOI: 10.1177/21582440241298402.
• Cristina (Castrase) DIDEA & Dan Ioan TOPOR & Simion Iosif MIHON, 2024, "The Importance Of The Controlling System In The Entity: The Perception Of Specialists," Social-Economic Debates, Association for Entreprenorial Spirit Promotion, volume 13, issue 1, pages 28-39, iulie.
• Coman Elena Liliana, 2024, "Digitalization of accounting within the concept of cost management," Social-Economic Debates, Association for Entreprenorial Spirit Promotion, volume 13, issue 1, pages 49-58, iulie.
• Lucian Gheorghe NÄ‚STASE & Dumitru BEJINARIU & Florin RADU, 2024, "Emerging Solutions For Integrating Blockchain Technology Into The Financial-Accounting Information Flow," Social-Economic Debates, Association for Entreprenorial Spirit Promotion, volume 13, issue 1, pages 50-60, iulie.
• Méndez-Morales, Alberto & Anzola-Morales, Camilo & Ruiz-Acosta, Liliana Elizabeth & Camargo-Mayorga, David Andrés, 2024, "Intangible assets and their effects on business performance: an analysis for Colombian companies," Revista Galega de Economía, University of Santiago de Compostela. Faculty of Economics and Business., volume 33, issue 1, pages 1-28.
• Filiz ÖZŞAHİN-KOÇ & Ali DERAN, 2024, "The Impact of Carbon Emissions on Corporate Cost of Debt (COD): A Research on Borsa İstanbul (BIST) Sustainability Index," Sosyoekonomi Journal, Sosyoekonomi Society, issue 32(60).
• Gamze SEVİMLİ-ÖRGÜN & Mehmet AYGÜN, 2024, "The Relationship Between Cost Stickiness and Earnings Management and Firm Characteristics: A Review on Borsa Istanbul," Sosyoekonomi Journal, Sosyoekonomi Society, issue 32(60).