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

2027

• Tawona Matrokisi CHINDARA & Ebenezer ESENOGHO, 2027, "Electronic banking fraud in South Africa: key drivers in the digital age. A qualitative analysis," Access Journal, Access Press Publishing House, volume 8, issue 1, pages 9-28, November, DOI: 10.46656/access.2027.8.1(1).

2026

• Rasha Mohamad Mahboub, 2026, "The Impact of Firm-Specific Characteristics on the Readability of Bank Annual Reports: Evidence from MENA Countries," Advances in Decision Sciences, Asia University, Taiwan, volume 30, issue 2, pages 157-196, June.
• Rehan Zahid, 2026, "The Influence of Ownership Structure on Capital Structure: A Systematic Literature Review," Finance, Accounting and Business Analysis, Academic Publishing UNWE, volume 8, issue 1, pages 12-20, June.
• Oluwamayowa Olalekan Iredele & Haroon Haliyah Ayomide, 2026, "Credit rating, financial performance, and value of listed insurance companies in Nigeria," Finance, Accounting and Business Analysis, Academic Publishing UNWE, volume 8, issue 1, pages 21-36, June.
• Aram Mohammed-Amin Qadir, 2026, "Cloud Accounting Implementation and Electronic Accounting Disclosure: Testing Perceived Relationships in the Accounting–Finance Community," Finance, Accounting and Business Analysis, Academic Publishing UNWE, volume 8, issue 1, pages 37-49, June.
• Çiğdem Özarı & Mustafa Çanakçıoğlu, 2026, "Financial Performance of Manufacturing Companies in the BIST Participation Index: Entropy and Grey Relational Analysis," Journal of Finance Letters (Maliye ve Finans Yazıları), Maliye ve Finans Yazıları Yayıncılık Ltd. Şti., volume 41, issue 125, pages 197-221, April, DOI: https://doi.org/10.33203/mfy.180900.
• Nina Boyarchenko & Kinda Hachem & Anya Kleymenova, 2026, "The Theory of Financial Stability Meets Reality: A Unifying Framework for Bank Regulation and Accounting Discretion," Journal of Economic Literature, American Economic Association, volume 64, issue 2, pages 637-678, June, DOI: 10.1257/jel.20251757.
• Maria BURSUC, 2026, "Digitalisation as a Transformation Vector for the Accounting Profession in the New Global Economy — A Practical Approach," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 12, pages 2-9, December , DOI: 10.37945/cbr.2025.12.01.
• Lucian CERNUȘCA, 2026, "Amendments Regarding Income Tax and Mandatory Social Contributions Made to the Fiscal Code by Law No. 239/2025 and GEO No. 89/2025," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 12, pages 41-51, December , DOI: 10.37945/cbr.2025.12.05.
• Isaac Peter OTAI & Barbara Deborah Erima BIRUNGI, 2026, "Debtor Management and Financial Performance of Hardware SMEs in Mukono Municipality, Uganda," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 12, pages 52-62, December , DOI: 10.37945/cbr.2025.12.06.
• Thandiwe CHANGAIRA & Newman WADESANGO, 2026, "Assessing the Impact of Mobile Banking on Corporate Financial Reporting and Compliance," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 12, pages 63-80, December , DOI: 10.37945/cbr.2025.12.07.
• Bogdan Cosmin GOMOI, 2026, "The Impact of Financial Indicators on Porter’s Five Forces Model. A Case Study on the Telecommunications Industry," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 7, issue 1, pages 12-24, January, DOI: 10.37945/cbr.2026.01.02.
• Maria BURSUC, 2026, "The Professional Dimension of the Accountant Within Modern Mechanisms for Preventing, Identifying, and Managing Financial Fraud," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 7, issue 1, pages 2-11, January, DOI: 10.37945/cbr.2026.01.01.
• Lucian CERNUȘCA, 2026, "Single Tax Return for the Period 2025–2026. The Transition from Smart PDF to Web Form," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 7, issue 1, pages 25-34, January, DOI: 10.37945/cbr.2026.01.03.
• Newman WADESANGO & Tonderai E. KANGUWO & Ongayi WADESANGO, 2026, "Implications of Currency Conversion on Financial Reporting of Digital Finance Companies in a Developing Country," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 7, issue 1, pages 35-56, January, DOI: 10.37945/cbr.2026.01.04.
• Segopotje Evonia MALATJI & Collins C. NGWAKWE, 2026, "Analysis of the Impact of Environmental Management Accounting Costing Techniques on Water Consumption in South African Manufacturing Companies," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 7, issue 1, pages 57-67, January, DOI: 10.37945/cbr.2026.01.05.
• Bogdan Cosmin GOMOI, 2026, "Particularities Regarding Financial Analysis in Public Institutions," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 7, issue 2, pages 11-21, February, DOI: 10.37945/cbr.2026.02.02.
• Maria BURSUC, 2026, "Financial Reporting on Sustainability: Emerging Directions and Enhanced Responsibilities of Professional Accountants," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 7, issue 2, pages 2-10, February, DOI: 10.37945/cbr.2026.02.01.
• Lucian CERNUȘCA, 2026, "Examples Regarding the Reporting in the Single Tax Return of Tax Obligations Owed by Natural Persons for Income from Independent Activities," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 7, issue 2, pages 22-33, February, DOI: 10.37945/cbr.2026.02.03.
• Ongayi WADESANGO, 2026, "Stakeholder Collaboration and the Illusion of Shared Value in Integrated Reporting: A South African Perspective," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 7, issue 2, pages 34-46, February, DOI: 10.37945/cbr.2026.02.04.
• Ahmet Alataş, 2026, "Entropi-Gri İlişkisel Analiz Bütünleşik Yöntemi ile Performans Değerlendirmesi: Enflasyon Muhasebesi Bağlamında Metal Eşya Sektöründe Bir Uygulama," Journal of Research in Economics, Politics & Finance, Ersan ERSOY, volume 10, issue 4, pages 1736-1781, DOI: 10.30784/epfad.1714821.
• Serap Şahin, 2026, "Entelektüel Sermayenin Finansal Performans ve Piyasa Değeri Üzerindeki Gecikmeli Etkilerinin Yol Analizi," Journal of Research in Economics, Politics & Finance, Ersan ERSOY, volume 11, issue 1, pages 236-270, DOI: 10.30784/epfad.1777160.
• Burcu Nazlıoğlu, 2026, "Does ESG Performance Influence Economic Growth? The Role of Financial Reporting Environment and IFRS Adoption in Türkiye and Selected Turkic Economies," Journal of Research in Economics, Politics & Finance, Ersan ERSOY, volume 11, issue 2, pages 626-645, DOI: 10.30784/epfad.1930347.
• Eva López-González & Claudia Aguirre & María Concepción Pérez-Cárceles, 2026, "Evidence on Financial Performance and its Determinants among Spanish Defense Suppliers (2019–2024)," Journal of Research in Economics, Politics & Finance, Ersan ERSOY, volume 11, issue 3, pages 849-863, DOI: 10.30784/epfad.1961893.
• Andreea Gabriela Tănase & Grigorescu (Stănescu) Andreea & Andreea Măldăreanu & Crețu Raluca-Florentina & Viorel - Costin Banța, 2026, "From Process Data To Organizational Performance: A Sap Signavio-Based Analysis Of Production Processes," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 54, pages 66-74, September.
• Mohammad Tareq & Abdullah Al Mahmud & Muhammad Shahin Miah, 2026, "How U.S. Firms Adjusted Capital Structure After the Tax Cuts and Jobs Act: Empirical Evidence," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 25, issue 1, pages 106-130, March.
• Nadia Albu, 2026, "Exploring The Influence of Institutional Factors on The Segment Disclosure Practices of Large European Listed Entities," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 25, issue 1, pages 26-69, March.
• Madalina Preda & Alexandra Stefan, 2026, "The Relationship Between Corporate Governance Mechanisms and Financial Performance," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 25, issue 2, pages 203-230, June.
• Ruksana Parvin, 2026, "Factors Influencing the Association Between CEO Change and Creative Accounting Practices in Bangladesh," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 25, issue 2, pages 231-263, June.
• Wafa Ahmouda & Abdelmadjid Mouzarine, 2026, "The Impact of Artificial Intelligence on Enhancing Compliance with International Accounting Education Standards (IES 2-6): Evidence from Algerian Universities," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 25, issue 2, pages 264-292, June.
• Sinziana-Maria Rindasu & Cristina-Gabriela Grimescu (Gutu), 2026, "Critical Success Factors for Management Accounting Digitalisation: A Structured Literature Review and Evidence from Practitioners," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 25, issue 2, pages 293-326, June.
• Mariana Coman & Adriana Tiron-Tudor, 2026, "Toward A Cohesive Integrated Thinking and Reporting Strategy: A Systematic Review of The Evidence Using the CIMO Framework," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 25, issue 3, pages 378-409, September.
• Mihai-Daniel Gavrila & Alexandra Stefan, 2026, "The Association Between ESG Scores and Corporate Tax Outcomes in The European Union," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 25, issue 3, pages 410-436, September.
• Ioannis Ch. Lampropoulos & Eleftherios Aggelopoulos & Angeliki Tsameti & Elen Paraskevi Paraschi & Spiridon Kariofyllas & Maria Kalogera, 2026, "Mapping The Field of Performance Management in Accounting: A Bibliometric and Thematic Review Using VOSviewer," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 25, issue 3, pages 437-475, September.
• Dominique Rochel Gimenes & Fernanda da Silva Momo & Giovana Sordi Schiavi, 2026, "Digital Dynamic Capabilities as A Tool for Digital Transformation in Accounting Firms," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 25, issue 3, pages 476-505, September.
• Katiénéfoa Seydou TUO, 2026, "Dynamique des modes de gestion des PME : une analyse prospective par le modèle SWOT," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 10, pages 172-193.
• Omar BADAY & Abdelouhab HAMLIRI & Ikram LAHDILI, 2026, "L'impact de la digitalisation sur l'efficacité du contrôle de gestion des PME Marocaines : Cas du secteur BTP," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 10, pages 216-234.
• Guelord KABAKA ILUNGA, 2026, "Externalisation du service de comptabilité : entre la recherche de l’efficacité et le manque à gagner fiscal : Cas des PME en RD Congo," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 10, pages 302-316.
• Hind HABIBI & Azzouz ELHAMMA, 2026, "Le contrôleur de gestion à l’ère de la transformation digitale : proposition d’un cadre conceptuel des compétences et rôles émergents," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 10, pages 424-439.
• Houda AMRANI & Abdelouahab AOUAME, 2026, "De la juxtaposition fonctionnelle à une architecture numérique intégrée de pilotage et d’assurance dans les PME : revue systématique à visée intégrative et modèle théorique de maturité," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 10, pages 440-465.
• Khawla TABARANI & Zineb EL AZZOUZI & Hosna HOSSARI, 2026, "Pratiques de gestion du stress et maintien de la performance individuelle en période fiscale : Une étude qualitative auprès des responsables de fiduciaires," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 11, pages 214-236.
• Anani Mawulikplimi KUEVIAKOE & Awoki Tanko TANKPE, 2026, "Déterminants de la qualité de l'information financière dans les grandes entreprises au Togo à l'ère du digital," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 11, pages 671-684.
• Loubna EL HATTAB & Tarek ZARI, 2026, "Les facteurs déterminants de l’intention d’usage des chatbots dans le secteur bancaire au Maroc : contribution d’un modèle UTAUT enrichi," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 1, pages 1-26.
• Hiba NIDAM & Sanae BENJELLOUN, 2026, "17 years of research on environmental management control," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 1, pages 189-206.
• Marouane EL ALITI & Omar TAOUAB, 2026, "The role of internal auditing in improving the operational performance of industrial companies," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 1, pages 287-306.
• Doha ARRADI & Zouhair MAHMOUDI, 2026, "Du neuromanagement à la performance : une revue systématique des mécanismes motivationnels, relationnels et psychosociaux du leadership," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 1, pages 481-504.
• Mahdi TCHAM & Malika SOUAF & Youssef EL WAZANI, 2026, "Experts-comptables marocains et reporting ESG : vers un repositionnement stratégique dans un contexte de transition réglementaire," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 2, pages 392-408.
• Abdelhadi HOUSNI & Ali AOUJIL, 2026, "Mobilité éducative intergénérationnelle et origine sociale au Maroc : enseignements de l’ENCDM 2014," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 2, pages 409-426.
• Mariem AMEDJAR & Leila EL GNAOUI, 2026, "L'impact de l'intégration du Big Data et de l'Intelligence Artificielle dans le Contrôle de Gestion : Revue Systématique de Littérature," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 2, pages 496-515.
• Abdelaaziz HOUSNI & Ali AOUJIL, 2026, "Déterminants de l’intention de migration internationale des infirmiers marocains : une analyse empirique," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 2, pages 671-685.
• El Mahdi TCHAM & Malika SOUAF & Youssef EL WAZANI, 2026, "Sustainable Performance in Moroccan Chartered Accountancy Firms: Perceptions, Practices, and Transitional Challenges," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 3, pages 247-261.
• Mustapha BENZAROUAL & Abderrahim BENLAKOUIRI & Hamid AMIFI & amal AMEZZANE, 2026, "L’impact de l’usage de l’intelligence artificielle sur l’évolution des pratiques du contrôle de gestion : cas des entreprises marocaines," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 4, pages 259-275.
• Soumia EL ALAOUI & Mohammed Rachid AASRI & Anouar FAITEH, 2026, "Mécanismes de gouvernance et efficacité du conseil : une analyse empirique dans le contexte des PME marocaines," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 4, pages 443-460.
• Nada RHERIB & Mohamed Charif EL HARRANE & Soukaina JOUAD, 2026, "La transformation du contrôle de gestion à l’ère de l’intelligence artificielle : une analyse factorielle exploratoire des déterminants organisationnels," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 4, pages 559-578.
• Ayoub OUAFIR & Kaoutar EL MENZHI, 2026, "Le Conservatisme comptable : la prudence au cœur de la communication financière," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 4, pages 736-751.
• Oumaima KAMMALI & Fatima Zahra EL ARIF, 2026, "Non-Financial Disclosure: A Comparative Study Between Moroccan Listed Companies and CAC 40 Firms," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 6, pages 41-60.
• Rahma MZOURI & Abdelkrim KANDROUCH, 2026, "Prévision de la défaillance des entreprises : comparaison de l’analyse discriminante, la régression logit et PLS," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 6, pages 649-669.
• Karima BOUAZZA & Omar HNICHE, 2026, "L’OCP comme étude de cas : un test de validation empirique de la réforme de l’État actionnaire marocain portée par l’ANGSPE," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 6, pages 845-863.
• Chahrazad BACHIRI & Mohamed BENHRIMIDA, 2026, "Les déterminants du climat de confiance entre l'administration fiscale marocaine et les entreprises multinationales dans le domaine des prix de transfert : Etude empirique," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 7, pages 328-347.
• Khaoula MOUSSAOUI & Nafii IBENRISSOUL, 2026, "Intelligence artificielle et contrôle de gestion : vers une redéfinition des pratiques managériales," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 7, pages 555-569.
• Wafae TOUHAMI & Kaoutar EL MENZHI, 2026, "L’intelligence artificielle et la fiabilité de l’information comptable et financière : une revue de littérature," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 7, pages 570-587.
• Zineb KHALESS & Rajaa AMZIL, 2026, "Empirical Impact of IFRS 9 on Banking Performance and Credit Risk Management of Moroccan Banks: A Panel Data Analysis (2014–2025)," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 7, pages 779-800.
• Axel Durand SEMBOUNG BABA & Vatis Christian KEMEZANG, 2026, "Transferts de fonds des migrants et croissance inclusive en Afrique subsaharienne : l’investissement comme principal mécanisme de transmission," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 8, pages 142-161.
• Chahrazad BACHIRI & Mohamed BENHRIMIDA, 2026, "Fiscal Trust in Transfer Pricing: A Critical Literature Review and Construction of a Tripartite Conceptual Model. Evidence from Morocco," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 8, pages 265-286.
• Oussama ANFELOUSS & Mourad REHIOUI, 2026, "Contribution d`un contrôle de gestion intelligent dans l`optimisation des coûts économiques dans une chaîne logistique de transport : revue de littérature," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 8, pages 438-454.
• Yasmine AZZAMI & Rajaa AMZILE, 2026, "Association between internal control and sustainability reporting: A systematic exploratory literature review," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 9, pages 224-256.
• Fatima BOUCHOUAR & Bouchra LKHOYAALI, 2026, "Redefining the Management Controller Profession in the Business Intelligence and Analytics (BI&A) Era: Current knowledge and insights from an empirical study," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 9, pages 394-406.
• Milena Sitkiewicz, 2026, "The Role of the ATAD CFC Rule in Preventing Tax Avoidance Practices," Ekonomista, Polskie Towarzystwo Ekonomiczne, issue 3, pages 433-450.
• Jeremy Bertomeu & Edwige Cheynel & Peicong Hu, 2026, "Disclosure under Noisy Information Processing," Papers, arXiv.org, number 2609.07898, Sep, revised Oct 2026.
• Bektemir Ysmailov, 2026, "GenAI-Based Index of Financial Constraints," Working Papers, Nazarbayev University, Graduate School of Business, number 2026/01, Jan.
• Theodore E. Christensen & Jens Mueller & Soenke Sievers & Christian Sofilkanitsch, 2026, "Buffering or Backfiring? Non-GAAP Reporting and Investor Reactions to Material GAAP Restatements," Working Papers, Nazarbayev University, Graduate School of Business, number 2026/04, Apr.
• Christian Sofilkanitsch, 2026, "Do Investors Respond Differently to Non-GAAP Earnings After Material GAAP Restatements?," Working Papers, Nazarbayev University, Graduate School of Business, number 2026/06, Apr.
• Bernadett-Renata ONCEA (KASA), 2026, "Crossing the Audit Threshold: The Statutory Audit Obligation and the Financial Structure of Romanian Agricultural Firms, 2010–2024," Internal Auditing & Risk Management, Athenaeum University of Bucharest, volume 73, issue 1, pages 41-58, August, DOI: 10.67276/ru6jgnmu4n.
• Alexandru-Ionut ALMASAN, 2026, "Eleven Budgets, One Template: Cost Structure and the Limits of Separate Accounting in EU-Funded Local Government Projects," Internal Auditing & Risk Management, Athenaeum University of Bucharest, volume 73, issue 1, pages 59-75, August, DOI: 10.67276/23edop8ucj.
• Bernadett-Renata ONCEA (KASA), 2026, "Voluntary External Audit and Internal Control in Romanian Agricultural Entities: Survey Evidence," Internal Auditing & Risk Management, Athenaeum University of Bucharest, volume 74, issue 2, pages 58-75, September, DOI: 10.67276/tb8r0hy6t4.
• Mile Bosnjak & Ivan Novak & Zoran Wittine, 2026, "Time-Varying Inefficiency In Exchange Rate Returns: The Case Of Euro Against Major Currencies," Economic Thought and Practice, Department of Economics and Business, University of Dubrovnik, volume 35, issue 1, pages 195-208, june, DOI: 10.17818/EMIP/2025/45.
• Lukas Vaclavik & Jan Spatenka & Katerina Petrova, 2026, "Resilience Against Business Email Compromise: A Corporate Case Study," Economic Thought and Practice, Department of Economics and Business, University of Dubrovnik, volume 35, issue 1, pages 331-349, june, DOI: 10.17818/EMIP/2025/41.
• Maja Buljat & Ana Skledar Corluka & Alisa Bilal Zoric, 2026, "Net Working Capital Components And Firm Profitability In Croatia Based On Panel Data From 2016 To 2023," Economic Thought and Practice, Department of Economics and Business, University of Dubrovnik, volume 35, issue 1, pages 35-52, june, DOI: 10.17818/EMIP/2025/42.
• Ventsislav Vechev & Diana Papradanova, 2026, "Financial Analysis of Green Bond Issuance Potential of Banks in Bulgaria in the Context of Sustainable Development," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 1, pages 135-151.
• Dirvi Surya Abbas & Raesita Bella, 2026, "Audit Report Lag in Indonesia: Evidence from Listed Firms with High and Low Audit Committee Experience," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 4, pages 158-175.
• Osamah Alorayni & Ahmad Riyed Alazzam & Marwan Altarawneh & Hussein Alwreikat, 2026, "Board Characteristics, Audit Committees, and Earnings Manipulation: Examining the Moderating Influence of CEO Power in Jordan's Capital Market," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 5, pages 152-174.
• Dorina Nita & Lia Alexandra Baltador & Codruta Cornelia Dura & Elias Appiah-Kubi, 2026, "Reporting practices in Romania: Propelling corporate sustainability forward through firm performance," E&M Economics and Management, Technical University of Liberec, Faculty of Economics, volume 29, issue 2, pages 76-91, July, DOI: 10.15240/tul/001/2026-5-002.
• Daniel Dejuan-Bitria, 2026, "Processing forward-looking loan loss provisions: evidence from the adoption of the CECL model," Working Papers, Banco de España, number 2617, Jun, DOI: https://doi.org/10.53479/43426.
• Marco A. Hernandez Vega, 2026, "Corporate GHG emissions and financial performance: A cross-country panel analysis of sectoral heterogeneity in advanced and emerging economies," Working Papers, Banco de México, number 2026-02, Sep.
• Ivana Popović Petrović & Predrag Bjelić & Danica Jović, 2026, "Primena Mehanizma Za Ujednačavanje Emisija Ugljen Dioksida Na Granici (Cbam) Evropske Unije I Uticaj Na Spoljnotrgovinske Partnere," Ekonomske ideje i praksa, Faculty of Economics and Business, University of Belgrade, issue 62, pages 1-23, August.
• Antoneta Polo & Enkela Caca & Ilirjana Zyberi & Sara Bixhaku, 2026, "Sustainability Accounting and Its Application in Albania," Sustainable Regional Development Scientific Journal, Sustainable Regional Development Scientific Journal, volume 0, issue 1, pages 55-66, June.
• Anthony Le & Parth Shah, 2026, "Occupation-Specific Education Requirements and Occupational Silos: Evidence from CPA Licensing Rules," Working Papers, Becker Friedman Institute for Research In Economics, number 2026-16.
• Nguyen Thi Truc Anh & Ngo Quang Huy & Le Thanh Hoa, 2026, "The role of big data and blockchain in digital accounting: A bibliometric analysis," Ho Chi Minh City Open University Journal of Science - Economics and Business Administration, Ho Chi Minh City Open University Journal of Science, Ho Chi Minh City Open University, volume 16, issue 3, pages 87-101, DOI: 10.46223/HCMCOUJS.econ.en.16.3.4277.
• Nguyễn Trọng Phương & Phạm Ngọc Toàn & Hoàng Cẩm Trang & Nguyễn Phong Nguyên, 2026, "Kinh doanh thông minh và kế toán quản trị: Tổng quan hệ thống và phân tích trắc lượng thư mục," Tạp chí Khoa học Đại học Mở Thành phố Hồ Chí Minh - Kinh tế và Quản trị kinh doanh, Ho Chi Minh City Open University Journal of Science, Ho Chi Minh City Open University, volume 21, issue 3, pages 3-18, DOI: 10.46223/HCMCOUJS.econ.vi.21.3.4683.
• Доц. Д-Р Любомир Тодоров, 2026, "Доходност, Растеж И Икономическа Добавена Стойност -Методологични И Приложни Аспекти На Анализа," ICPA Articles, Institute of Certified Public Accountants, volume 2026, issue 1, pages 1-15.
• Доц. Д-Р Дияна Банкова & Доц. Д-Р Теньо Манолов, 2026, "Предизвикателства Пред Счетоводната И Одиторската Практика В Процеса На Присъединяване Към Еврозоната," ICPA Articles, Institute of Certified Public Accountants, volume 2026, issue 1, pages 1-20.
• Miao Xinyun & Shuto Hiroshi & Tsunogaya Noriyuki, 2026, "Impact of Voluntary IFRS Adoption on Accounting Figures: Evidence from Japan," Accounting, Economics, and Law: A Convivium, De Gruyter, volume 16, issue 1, pages 1-55, DOI: 10.1515/ael-2019-0086.
• Biondi Yuri, 2026, "How to Improve on the Gray’s Index for Accounting Conservatism," Accounting, Economics, and Law: A Convivium, De Gruyter, volume 16, issue 1, pages 57-63, DOI: 10.1515/ael-2023-0114.
• Sander Hendrik, 2026, "Accounting for Goodwill: A Critical Analysis of the Impairment-Only Approach," Accounting, Economics, and Law: A Convivium, De Gruyter, volume 16, issue 1, pages 65-96, DOI: 10.1515/ael-2021-0106.
• Freitas Ruben Xavier de, 2026, "Going Concern as a Variable: Sector-Calibrated Survival Multipliers for Goodwill Valuation in Mergers and Acquisitions," Journal of Business Valuation and Economic Loss Analysis, De Gruyter, volume 21, issue 1, pages 1-29, DOI: 10.1515/jbvela-2026-0018.
• de Freitas Ruben Xavier, 2026, "FCPE: Calibrating the Explicit Forecast Period with Empirical Survival and Five Corollaries," Journal of Business Valuation and Economic Loss Analysis, De Gruyter, volume 21, issue 1, pages 31-54, DOI: 10.1515/jbvela-2026-0019.
• Katarzyna Bilicka & Simone Traini, 2026, "A Leak in Paradise: Reputation Repair Policies After Offshore Data Leaks," CESifo Working Paper Series, CESifo, number 12435.
• Paolo Panteghini, 2026, "A Bargaining Theory of the Leverage-Profitability Relationship," CESifo Working Paper Series, CESifo, number 12639.
• Erdinc Akyildirim & Giray Gozgor & Thang Ho & Alexander F. Wagner, 2026, "Transparency and the Visibility of Misconduct: Evidence from ESG Disclosure Mandates," Swiss Finance Institute Research Paper Series, Swiss Finance Institute, number 26-21, Feb.
• Mario Andrés Peña Duarte & Ricardo Jesús Guerrero Díaz & Miguel Antonio Piñerez Flórez, 2026, "Initial adoption of IFRS 16 in Colombia: evidence from a case study," Revista Tendencias, Universidad de Narino, volume 27, issue 02, pages 1-31, July, DOI: 10.22267/rtend.26272.295.
• Bilicka, Katarzyna & Traini, Simone, 2026, "A Leak in Paradise: Reputation Repair Policies After Offshore Data Leaks," CEPR Discussion Papers, Centre for Economic Policy Research, number 21107, Jan.
• Akyildirim, Erdinc & Gozgor, Giray & Ho, Thang & Wagner, Alexander F., 2026, "Transparency and the Visibility of Misconduct: Evidence from ESG Disclosure Mandates," CEPR Discussion Papers, Centre for Economic Policy Research, number 21190, Feb.
• Bischof, Jannis & Haselmann, Rainer & Kohl, Frederik & Schlueter, Oliver, 2026, "Forward-Looking Credit Loss Recognition and Banks’ Internal Risk Models," CEPR Discussion Papers, Centre for Economic Policy Research, number 21985, Sep.
• Çiğdem LAZOĞLU & Uğur KARABEY, 2026, "Evaluating the impact of stochastic interest rates and COVID-19 on financial performance under IFRS 17," JODE - Journal of Demographic Economics, Cambridge University Press, volume 92, issue 2, pages 277-296, June, DOI: 10.1017/dem.2024.25.
• Yiyang Wu & Faqin Lin & Qianqian Zhang & Tianhui Zhao, 2026, "The Role of Forecast Tone in Earnings Conference Calls," Annals of Economics and Finance, Society for AEF, volume 27, issue 2, pages 337-380, November.
• Chatora, Tarisai Maria & Yohane, Romeo, 2026, "Assessing the Factors Influencing the Implementation of Sustainability Reporting Standards IFRS S1 and S2 Among Listed Companies in Zambia," African Journal of Commercial Studies, African Journal of Commercial Studies, volume 7, issue 3, DOI: 10.59413/ajocs/v7.i3.46.
• Mwachikoka, Chibulo Foster & Adil, Muhammad & Mweetwa, Obrine & Phiri, Jackson, 2026, "The Influence of Artificial Intelligence Adoption on Financial Reporting Accuracy among Selected Firms in Livingstone, Zambia," African Journal of Commercial Studies, African Journal of Commercial Studies, volume 7, issue 4, DOI: 10.59413/ajocs/v7.i4.26.
• Mushani, Michesk & Chaamwe, Nchimunya & Phiri, Joseph & Silondiso, Joe Likando, 2026, "Intelligence Layering in Accounting Information Systems: A Theory of Progressive AI Embedding in Financial Reporting," African Journal of Commercial Studies, African Journal of Commercial Studies, volume 7, issue 5, DOI: 10.59413/ajocs/v7.i5.15.
• Mushani, Michesk & Chaamwe, Nchimunya & Phiri, Joseph & Silondiso, Joe Likando, 2026, "An Interpretivist Socio-Technical Research Framework for Understanding Antecedents for the Integration of Artificial Intelligence in Financial Reporting," African Journal of Commercial Studies, African Journal of Commercial Studies, volume 7, issue 5, DOI: 10.59413/ajocs/v7.i5.17.
• Wamalole, Namakando & Chilolo, Bwalya, 2026, "An Evaluation of the Challenges of Turnover Tax Reform in Zambia: A Case of Micro and Small Enterprises in Trading Industry in Lusaka, Zambia," African Journal of Commercial Studies, African Journal of Commercial Studies, volume 7, issue 3, DOI: 10.59413/ajocs/v7.i3.64.
• Jelagat, Stella, 2026, "Foreign Exchange Risk Management and Financial Performance of Manufacturing Firms in Kenya," African Multidisciplinary Scholarship Journal, African Multidisciplinary Scholarship Journal, volume 1, issue 1, DOI: 10.59413/amsj/v1.i1.10.
• Kolala, Paul & Chisanga, Daniel, 2026, "Growth Without Capability: Firm Expansion, Biological Asset Valuation and the Post Listing Erosion of Financial Reporting Quality in Zambia’s First Listed State-Owned Enterprise," East African Finance Journal, East African Finance Journal, volume 5, issue 3, DOI: 10.59413/eafj/v5.i3.3.
• Gadžo, Amra & Jagodić, Anida & Delić, Erna, 2026, "Grant Auditing in Focus: Perspectives of State Auditors and Beneficiaries on Efficiency and Challenges," EconStor Conference Papers, ZBW - Leibniz Information Centre for Economics, number 337863.
• Gałuszka, Jolanta & Ręczajski, Piotr & Ćwiąkała, Michał & Górka, Ernest & Baran, Dariusz & Wojak, Gabriela & Chmiel, Jarosław & Frach, Artur & Piwnik, Jerzy & Stochmal, Małgorzata, 2026, "Trademark Leasing as a Tax Benefit Instrument," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, volume 29, issue 1, pages 582-595, DOI: 10.35808/ersj/4332.
• Korpaniuk, Tetiana & Bumane, Inga & Borovych, Oksana & Lytovchenko, Iryna & Metelytsia, Volodymyr & Lytovchenko, Ruslan, 2026, "Accounting as a tool for ensuring financial inclusion in the context of digitalization of banking services," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, volume 2, issue 67, pages 208-222, DOI: 10.55643/fcaptp.2.67.2026.5064.
• Mdhlalose, Dickson, 2026, "Auditing Artificial Intelligence-Driven Financial Systems: Accountability, Transparency, and Auditor Liability in Algorithm-Based Decision Making," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, volume 4, issue 1, pages 30-41, DOI: 10.36733/jia.v4i1.13758.
• Metelytsia, Volodymyr & Kraievskyi, Volodymyr & Taran, Serhii, 2026, "Sustainability reporting and assurance practices in agribusiness: A comparative institutional analysis of Ukraine and Germany," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, volume 12, issue 2, pages 136-168, DOI: 10.51599/are.2026.12.02.06.
• Mdhlalose, Dickson, 2026, "The Role of Digital Technologies in Shaping SME Management Accounting: Evidence and Implications from South Africa," EconStor Preprints, ZBW - Leibniz Information Centre for Economics, number 341046.
• Mdhlalose, Dickson, 2026, "The Impact of Emerging Technology Stacks on Audit Quality and Risk: From Siloed Tools to Integrated Audit Ecosystems Across the Audit Cycle," EconStor Preprints, ZBW - Leibniz Information Centre for Economics, number 341496.
• Mdhlalose, Dickson, 2026, "The Evolution of the Balanced Scorecard in the JSE Top 40: Adaptation, Digital Integration, and Environmental, Social, and Governance Convergence," EconStor Preprints, ZBW - Leibniz Information Centre for Economics, number 341497.
• Mdhlalose, Dickson, 2026, "Management Accounting for Consequence Management in South African State-Owned Enterprises: Redesigning Accountability Architectures," EconStor Preprints, ZBW - Leibniz Information Centre for Economics, number 341498.
• Glenk, Gunther & Gschwind, Katrin & Reichelstein, Stefan, 2026, "Decarbonizing a portfolio of operating assets: Cost estimates for vehicle fleets," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 26-011.
• Giulia Aliprandi & Teona Cretu & Vytautas Valuta, 2026, "Comply, Refuse, or Defer: First Evidence on EU Public Country-by-Country Reporting," Reports, EU Tax Observatory, number 011, Jul.
• Stolowy, Hervé & Binder, Christof & Wang, Yike & Paugam, Luc, 2026, "The Construction of Financial Value: Crafting Synergy Estimates in Acquisitions," HEC Research Papers Series, HEC Paris, number 1596, Feb, DOI: 10.2139/ssrn.6149046.
• Ali, Waqar & Bhojraj, Sanjeev & Lu, Yao & Wang, Shuyan, 2026, "Hedge Accounting and Banks' Interest Rate Risk Management," HEC Research Papers Series, HEC Paris, number 1657, Sep, DOI: 10.2139/ssrn.7369340.
• Santoni, Alessandro & Allali, Lamia & Dierick, Nicolas, 2026, "Earnings manipulation and probability of default: insights from AnaCredit and supervisory," Occasional Paper Series, European Central Bank, number 385, Apr.
• Guragai, Binod & Sapkota, Pradeep & Seetharaman, Ananth, 2026, "Executive accountants and financial statement comparability," Advances in accounting, Elsevier, volume 70, issue C, DOI: 10.1016/j.adiac.2025.100863.
• Bierstaker, James & Chen, Lucy Huajing & Lee, Johnny Jiung-Yee & Sun, Tao, 2026, "Religious CEOs and earnings informativeness," Advances in accounting, Elsevier, volume 70, issue C, DOI: 10.1016/j.adiac.2025.100864.
• Singh, Atul & Kang, Sok-Hyon & Hosseini, Amin & Savickas, Robert, 2026, "Who's on and who's not? Technology diffusion and corporate social media adoption patterns," Advances in accounting, Elsevier, volume 70, issue C, DOI: 10.1016/j.adiac.2026.100866.
• Lewis, Hua Christine Xin, 2026, "Discussion of “work-life balance: Evidence from Muslim analysts during Ramadan”," Advances in accounting, Elsevier, volume 70, issue C, DOI: 10.1016/j.adiac.2026.100873.
• Douthit, Jeremy & Sauciuc, Ashley, 2026, "The effect of unstable budget difficulty on performance over time," Accounting, Organizations and Society, Elsevier, volume 116, issue C, DOI: 10.1016/j.aos.2026.101639.
• Wu, Zuofeng & Shen, Huayu & Jiao, Jing, 2026, "Chinese fiscal policy uncertainty and corporate total factor productivity," Journal of Asian Economics, Elsevier, volume 102, issue C, DOI: 10.1016/j.asieco.2025.102109.
• Chen, Zhongdong & Gao, Lei & Olsen, Brett, 2026, "The role of retail investors in the “numbers game”: Retail investor attention and earnings management," Journal of Behavioral and Experimental Finance, Elsevier, volume 50, issue C, DOI: 10.1016/j.jbef.2026.101184.
• Shen, Dongxiao & He, Guanming, 2026, "Constraining earnings management through heightened managerial risk perception: Evidence from zodiac-year belief," Journal of Behavioral and Experimental Finance, Elsevier, volume 51, issue C, DOI: 10.1016/j.jbef.2026.101194.
• Zhang, Lei & Kanagaretnam, Kiridaran, 2026, "Does climate change awareness influence financial reporting conservatism?," Journal of Behavioral and Experimental Finance, Elsevier, volume 51, issue C, DOI: 10.1016/j.jbef.2026.101219.
• Zhang, Junru & Shan, Yuan George & Kapu Arachchilage, Nirosha Dilhani, 2026, "Do students have satisfying educational experiences at sustainable universities? Evidence from Australian universities," The British Accounting Review, Elsevier, volume 58, issue 1, DOI: 10.1016/j.bar.2025.101649.
• Bhimani, Alnoor & Cinquini, Lino & Malmi, Teemu, 2026, "What happens at the interface of digitalisation and accounting?," The British Accounting Review, Elsevier, volume 58, issue 2, DOI: 10.1016/j.bar.2025.101742.
• Jensen, Tyler K. & Plumlee, Marlene A. & Wilson, Jared I., 2026, "Does more effective director monitoring make management guidance more credible?," The British Accounting Review, Elsevier, volume 58, issue 4, DOI: 10.1016/j.bar.2024.101528.
• Xing, Chao & Shan, Yuan George & Yang, Fan & Zhang, Yuming, 2026, "The effect of CSR assurance on subsequent corporate greenwashing: Suggestion acquisition or opinion shopping?," The British Accounting Review, Elsevier, volume 58, issue 4, DOI: 10.1016/j.bar.2025.101744.
• Chen, Huifa & Shan, Yuan George & Zhang, Junru, 2026, "Is internal carbon pricing an agent of change in the green transition?," The British Accounting Review, Elsevier, volume 58, issue 4, DOI: 10.1016/j.bar.2025.101776.
• Nakpodia, Franklin & Sakariyahu, Rilwan & Fagbemi, Temitope & Adigun, Rasheed & Dosumu, Oluwatoyin, 2026, "Sustainable development goals, accounting practices and public financial management: A pre and post COVID-19 assessment," The British Accounting Review, Elsevier, volume 58, issue 5, DOI: 10.1016/j.bar.2024.101466.
• Wu, Yili & Lyu, Changjiang & Ni, Chenkai, 2026, "Online voting and minority shareholders' information acquisition: Evidence from a mandatory reform in China," Journal of Corporate Finance, Elsevier, volume 100, issue C, DOI: 10.1016/j.jcorpfin.2026.103016.
• Loukopoulos, Georgios & Loukopoulos, Panagiotis & Ntounis, Dimitrios, 2026, "Does local political corruption asymmetrically affect resource adjustment decisions?," Journal of Corporate Finance, Elsevier, volume 100, issue C, DOI: 10.1016/j.jcorpfin.2026.103028.
• Kang, Chang-Mo & Kim, Donghyun & Lim, Youngdeok, 2026, "Internal information asymmetry, external reporting, and insider trading: Theory and evidence," Journal of Corporate Finance, Elsevier, volume 101, issue C, DOI: 10.1016/j.jcorpfin.2026.103071.
• Al Dah, Bilal & Dah, Mustafa A. & Stathopoulos, Konstantinos, 2026, "Rookie directors and board efficacy," Journal of Corporate Finance, Elsevier, volume 96, issue C, DOI: 10.1016/j.jcorpfin.2025.102910.
• Gu, Ming & Li, Dongxu & Xiong, Zhitao, 2026, "Curbing stock price crash: The bright side of regulatory fragmentation," Journal of Corporate Finance, Elsevier, volume 98, issue C, DOI: 10.1016/j.jcorpfin.2026.102950.
• Vacca, Matteo, 2026, "Insider trading with options: Evidence from rank-and-file employees," Journal of Corporate Finance, Elsevier, volume 98, issue C, DOI: 10.1016/j.jcorpfin.2026.102963.
• Zhang, Yifei & Wang, Huan & Li, Yun & Sun, Weizhang, 2026, "Top executives’ military experiences, economic policy uncertainty, business strategy, and corporate social responsibilities," Economic Analysis and Policy, Elsevier, volume 89, issue C, pages 757-771, DOI: 10.1016/j.eap.2025.12.028.
• Ding, Wenfu & Wang, Lingzhi & Tian, Gaoliang, 2026, "Social credit system implementation and supply chain decision-making: Disclosure and real effect," Economic Modelling, Elsevier, volume 154, issue C, DOI: 10.1016/j.econmod.2025.107385.
• Chatjuthamard, Pattanaporn & Chintrakarn, Pandej & Jiraporn, Pornsit, 2026, "Strategic income shifting in uncertain times: Insights from economic policy uncertainty," Economic Modelling, Elsevier, volume 155, issue C, DOI: 10.1016/j.econmod.2025.107420.
• Hao, Chengwei & Hu, Tao & Lei, Xue & Wu, Zheng & Huang, Yongjian, 2026, "Informal ESG governance: Media sentiment and green transition impression management," Economic Modelling, Elsevier, volume 162, issue C, DOI: 10.1016/j.econmod.2026.107655.
• Li, Yang & Xiao, Zhicheng & Li, Liuchuang, 2026, "Does local happiness mitigate analysts’ optimistic bias?," Economic Modelling, Elsevier, volume 162, issue C, DOI: 10.1016/j.econmod.2026.107663.
• Xu, Weijun & Zhao, Qi & Ji, Yucheng & Zhu, Mengyuan & Pan, Shiliang, 2026, "Information comparability and blockholder structure: The role of trading-based governance," Economic Modelling, Elsevier, volume 163, issue C, DOI: 10.1016/j.econmod.2026.107709.
• Zhao, Ling & Li, Manli & Huang, Hao, 2026, "Making paper pay: Commercial paper trading facilitation and corporate tax avoidance," Economic Modelling, Elsevier, volume 163, issue C, DOI: 10.1016/j.econmod.2026.107722.
• Zhao, Jing & Xu, Ruiyao & Jin, Yige & Tian, Gaoliang & Xu, Bozhi, 2026, "When firing is hard: Labor adjustment costs and corporate investment style," Economic Modelling, Elsevier, volume 163, issue C, DOI: 10.1016/j.econmod.2026.107742.
• Israel, Karl-Friedrich & Pfeifer, Moritz & Sepp, Tim & Treitz, Benjamin, 2026, "Monetary policy transmission and bank resilience in Germany: Heterogeneous effects across bank types," Economic Modelling, Elsevier, volume 164, issue C, DOI: 10.1016/j.econmod.2026.107775.
• Ou, Qiaoting, 2026, "When exit prevails: The asymmetric governance of information disclosure and the plight of soft information," Economic Modelling, Elsevier, volume 164, issue C, DOI: 10.1016/j.econmod.2026.107850.
• Andreou, Panayiotis C. & Lambertides, Neophytos & Magidou, Marina, 2026, "The role of agency theory in stock price crashes during the COVID-19 crisis," Economics Letters, Elsevier, volume 258, issue C, DOI: 10.1016/j.econlet.2025.112730.
• Hu, Wenyao & Wang, Heng Emily & Han, Yue, 2026, "Tariff exposure and liberation day reactions: Initial evidence from corporate filings," Economics Letters, Elsevier, volume 259, issue C, DOI: 10.1016/j.econlet.2025.112787.
• Lei, Xue & Kocoglu, Mustafa, 2026, "Bad Money drives out good: Peer abnormal R&D intensity and innovation quality," Economics Letters, Elsevier, volume 259, issue C, DOI: 10.1016/j.econlet.2025.112801.
• Andreou, Christoforos K. & Andreou, Panayiotis C. & Djouvas, Constantinos & Lambertides, Neophytos, 2026, "Tariff-risk disclosure in 10-Ks and stock market responses to the Liberation Day shock," Economics Letters, Elsevier, volume 264, issue C, DOI: 10.1016/j.econlet.2026.112947.
• La Barbera, Salvatore, 2026, "Competitive shield or carbon burden? Evidence from equity market reactions to CBAM enforcement," Economics Letters, Elsevier, volume 268, issue C, DOI: 10.1016/j.econlet.2026.113185.
• Sikochi, Anywhere, 2026, "Cost pressure, cash cycle, and trade credit," Economics Letters, Elsevier, volume 268, issue C, DOI: 10.1016/j.econlet.2026.113257.
• Zhang, Honghui & Hu, Yuanyuan & Zhang, Linyi, 2026, "Tax authority independence and earnings management," Emerging Markets Review, Elsevier, volume 71, issue C, DOI: 10.1016/j.ememar.2025.101412.
• Li, Ying & Wu, Jiamin & Yuan, Tao, 2026, "Corporate strategic disclosure via WeChat after E&S reputation crises11Yuan gratefully acknowledges funding support from the National Natural Science Foundation of China (No.72572083; No.72132004; No.72272076), funding support from the National Socia," Emerging Markets Review, Elsevier, volume 74, issue C, DOI: 10.1016/j.ememar.2026.101487.
• Yuan, Rongli & Liu, Mengyao & Li, Mingze, 2026, "Government certification and cost of equity: Evidence from the specialization, refinement, differentiation, and innovation policy," Emerging Markets Review, Elsevier, volume 74, issue C, DOI: 10.1016/j.ememar.2026.101500.
• Zhang, Miaomiao & Su, Kun & Fu, Senliulu & Yang, Xing, 2026, "Regulatory minority shareholders and financial restatements: Evidence from a quasi-natural experiment in China," Emerging Markets Review, Elsevier, volume 74, issue C, DOI: 10.1016/j.ememar.2026.101514.
• Wang, Xin & Cao, Wencheng & Shan, Yuan George & Yang, Joey Wenling, 2026, "Grain by grain: How rice farming cultivates ESG rating consistency?," Emerging Markets Review, Elsevier, volume 74, issue C, DOI: 10.1016/j.ememar.2026.101525.
• Xiao, Zhongyi & Li, Weiping & Zhang, Yanlei, 2026, "From deregulation to sustainability: The disciplining role of short selling pressure on ESG greenwashing," Emerging Markets Review, Elsevier, volume 75, issue C, DOI: 10.1016/j.ememar.2026.101534.
• Song, Gaoya & Wang, Yu & Lu, Yiming, 2026, "State owned equity participation and earnings management: evidence from China," Emerging Markets Review, Elsevier, volume 75, issue C, DOI: 10.1016/j.ememar.2026.101543.
• Paraschiv, Florentina & Schmid, Markus & Wahlstrøm, Ranik Raaen, 2026, "Bankruptcy prediction of privately held SMEs using feature selection methods," Journal of Empirical Finance, Elsevier, volume 86, issue C, DOI: 10.1016/j.jempfin.2026.101725.
• Qi, Huaijin & Liu, Yanxia & Chen, Le & Zhou, Xinge, 2026, "Reciprocity between customer digitalisation and suppliers' green capabilities: Evidence from suppliers' green innovation performance," Energy Economics, Elsevier, volume 155, issue C, DOI: 10.1016/j.eneco.2026.109192.
• Sheng, Jin & Gao, Yubin & Wang, Boyu, 2026, "Can supply chain information disclosure break financing barriers? What an independent directors' network centrality shapes credit access," International Review of Financial Analysis, Elsevier, volume 110, issue C, DOI: 10.1016/j.irfa.2025.104883.
• Almaghrabi, Khadija S., 2026, "Non-financial misconduct and M&A returns: Evidence from workplace misconduct," International Review of Financial Analysis, Elsevier, volume 113, issue C, DOI: 10.1016/j.irfa.2026.105146.
• Li, Yong, 2026, "Expecting the unexpected: Voluntary sensitivity risk disclosure and the cost of equity capital," International Review of Financial Analysis, Elsevier, volume 115, issue C, DOI: 10.1016/j.irfa.2026.105129.
• Qin, Chuan, 2026, "Data assetization and audit fees," International Review of Financial Analysis, Elsevier, volume 115, issue C, DOI: 10.1016/j.irfa.2026.105181.
• Chen, Qi & Liang, Haoran & Li, Menghan, 2026, "Too much of a good thing? Top management team stability and digital washing," International Review of Financial Analysis, Elsevier, volume 116, issue C, DOI: 10.1016/j.irfa.2026.105206.
• Li, Yuhengxing & Hu, Shiyang & Liu, Yanran, 2026, "Regional biodiversity transition and corporate real earnings management: Evidence from China's national park system reform," International Review of Financial Analysis, Elsevier, volume 117, issue C, DOI: 10.1016/j.irfa.2026.105225.
• Amar, J. & Demaria, S. & Rigot, S., 2026, "Climate management practices and market valuation: The price of (in)credibility," International Review of Financial Analysis, Elsevier, volume 117, issue C, DOI: 10.1016/j.irfa.2026.105239.
• Zhou, Zihan & Wu, Kai, 2026, "The commitment trap: How performance commitment clauses matter for bidders’ accounting fraud?," International Review of Financial Analysis, Elsevier, volume 117, issue C, DOI: 10.1016/j.irfa.2026.105307.
• Zhuo, Rongsheng & Chen, Chang, 2026, "Earnings management choice in diversified dispute resolution," International Review of Financial Analysis, Elsevier, volume 118, issue C, DOI: 10.1016/j.irfa.2026.105333.
• Bu, Jun & Liu, Hua & Ma, Tengfei, 2026, "Can managerial accountability improve innovation efficiency in state-owned enterprises?," International Review of Financial Analysis, Elsevier, volume 118, issue C, DOI: 10.1016/j.irfa.2026.105361.
• Chowdhury, Hasibul & Tan, Kelvin Jui Keng & Wang, Junyi & Yang, Shanelle & Zheng, Jiayi, 2026, "Does annual report readability affect labor investment efficiency?," International Review of Financial Analysis, Elsevier, volume 118, issue C, DOI: 10.1016/j.irfa.2026.105402.
• Yang, Fan & Peng, Dandan & Li, Shuang, 2026, "Do nonmarket resources matter? State-owned capital participation and maturity mismatch between investment and financing among family firms in China," International Review of Financial Analysis, Elsevier, volume 118, issue C, DOI: 10.1016/j.irfa.2026.105411.
• Todea, Alexandru & Stuparu, Daniel Gheorghe & Todea, Anita Mihaela, 2026, "Cultural secrecy, corruption, and earnings management," Finance Research Letters, Elsevier, volume 100, issue C, DOI: 10.1016/j.frl.2026.109986.
• Zhou, Yaou & Zhong, Yuyun & Wang, Yunsen & Li, Yang, 2026, "Impression management in ESG reporting: A visual salience approach to benchmarking ESG commitment shortfalls," Finance Research Letters, Elsevier, volume 103, issue C, DOI: 10.1016/j.frl.2026.110131.
• Doo, Seoyoung & Kim, Sehan & Kim, Jae-Young, 2026, "Audit committee election design and monitoring effectiveness: Evidence from Korea," Finance Research Letters, Elsevier, volume 106, issue C, DOI: 10.1016/j.frl.2026.110290.
• Yeh, Yin-Hua & Liao, Chen-Chieh, 2026, "ESG Failures and managerial opportunism: Evidence from earnings management," Finance Research Letters, Elsevier, volume 107, issue C, DOI: 10.1016/j.frl.2026.109910.
• Chen, Sijin & He, Liyu & Chand, Parmod, 2026, "CSR decoupling and financial reporting: Does talk walk misalignment predict opportunistic non-GAAP earnings," Finance Research Letters, Elsevier, volume 108, issue C, DOI: 10.1016/j.frl.2026.110414.
• Li, Binghong & Chen, Arthur Walter & Guo, Runzhi & Lou, Shuya, 2026, "Algorithmic window dressing? Section-level machine readability around Russell reconstitution," Finance Research Letters, Elsevier, volume 108, issue C, DOI: 10.1016/j.frl.2026.110485.
• Shaw, Dan L. & Smith, Dallin O., 2026, "Delayed 10-K filings and discretionary revenue activity," Finance Research Letters, Elsevier, volume 109, issue C, DOI: 10.1016/j.frl.2026.110512.
• Hao, Lina & Li, Xiaofeng, 2026, "The influence mechanism of strategic aggressiveness on stock price crash risk: Moderation of working capital management efficiency and mediation of internal control quality," Finance Research Letters, Elsevier, volume 109, issue C, DOI: 10.1016/j.frl.2026.110557.
• Berkovitch, Jonathan & Pierini, Lucia, 2026, "Does equity underpricing affect voluntary disclosure?," Finance Research Letters, Elsevier, volume 109, issue C, DOI: 10.1016/j.frl.2026.110578.
• Hasan, Mostafa Monzur & Im, Hyun Joong, 2026, "Intangible liabilities and trade credit: Evidence from 10-K disclosures," Finance Research Letters, Elsevier, volume 110, issue C, DOI: 10.1016/j.frl.2026.110551.
• Zhang, Chanjuan & Zhang, Enming, 2026, "Hiring and hoarding: How managerial expectations shape corporate employment," Finance Research Letters, Elsevier, volume 111, issue C, DOI: 10.1016/j.frl.2026.110659.
• Chen, Xiao & Sun, Yue, 2026, "Central bank digital currency and accounting conservatism: Evidence from China’s e-CNY pilot," Finance Research Letters, Elsevier, volume 111, issue C, DOI: 10.1016/j.frl.2026.110705.
• Kim, Natalie Kyung Won & Jung, Taejin, 2026, "Tax outcome smoothness and the cost of equity capital," Finance Research Letters, Elsevier, volume 111, issue C, DOI: 10.1016/j.frl.2026.110723.
• Pham, Hieu & Doan Huynh Thu, Hoai & My, Su Ho Thi & Chau, Long Nguyen Thi & Hoang Bao, Tram Le, 2026, "Industry-specific effects of supplier payment strategies on financial performance: Evidence from Vietnam," Finance Research Letters, Elsevier, volume 88, issue C, DOI: 10.1016/j.frl.2025.108843.
• Yang, Jerry T. & Lin, Meng-Ying & Chang, Jow-Ran, 2026, "Profit from analysts’ earnings forecasts consensus? Evidence from Taiwan stock market," Finance Research Letters, Elsevier, volume 88, issue C, DOI: 10.1016/j.frl.2025.109164.
• Yin, Liang & Tan, Yujie & Liu, Qian & Gao, Peng, 2026, "Do SOE business groups spur green innovation? A-share evidence from China," Finance Research Letters, Elsevier, volume 90, issue C, DOI: 10.1016/j.frl.2025.109370.