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

• 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.
• 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.