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

2026

• Moritz Schneider & Rolf Brühl, 2026, "CFO antecedents of accounting wrongdoing: a literature review," Management Review Quarterly, Springer, volume 76, issue 1, pages 371-419, February, DOI: 10.1007/s11301-024-00485-2.
• Asad Mehmood & Stefano Za & Francesco De Luca, 2026, "Exploring the hybrid organizations debate in the business studies," Review of Managerial Science, Springer, volume 20, issue 1, pages 53-80, January, DOI: 10.1007/s11846-025-00872-3.
• Mohammad Ebrahim Nawaiseh, 2026, "The joint influence of audit partner tenure, gender, pre- client experience on audit quality of listed firms in Jordan," SN Business & Economics, Springer, volume 6, issue 3, pages 1-28, March, DOI: 10.1007/s43546-025-01006-3.
• Geng Niu & Yi Wang & Bohui Zhang & Yang Zhou, 2026, "Historical Slave Trade and Corporate Tax Evasion in Africa," Journal of Business Ethics, Springer, volume 203, issue 3, pages 575-591, January, DOI: 10.1007/s10551-025-06036-3.
• Jonathan Black & Thomas Godwin & David Harris, 2026, "Does fair value accounting affect how banks convey information about future performance? Evidence from SFAS 115," Review of Quantitative Finance and Accounting, Springer, volume 66, issue 1, pages 63-100, January, DOI: 10.1007/s11156-025-01394-5.
• Akram Khalilov, 2026, "Informational and cushioning properties of conservative balance sheets: a study of crises resilience," Review of Quantitative Finance and Accounting, Springer, volume 66, issue 1, pages 313-357, January, DOI: 10.1007/s11156-025-01395-4.
• Stefan Dierkes & Johannes Sümpelmann, 2026, "Valuation, personal taxes, and dividend policy under passive debt management," Review of Quantitative Finance and Accounting, Springer, volume 66, issue 1, pages 101-118, January, DOI: 10.1007/s11156-025-01397-2.
• Chase Potter & Zhonghua Zhang, 2026, "Does puffery matter? Evidence from online business acquisitions," Review of Quantitative Finance and Accounting, Springer, volume 66, issue 1, pages 235-267, January, DOI: 10.1007/s11156-025-01400-w.
• Xiaoyu Zhou & Hong Xiao, 2026, "Does the solvency regulatory reform affect the maturity mismatch of life insurers? Evidence from China," Review of Quantitative Finance and Accounting, Springer, volume 66, issue 1, pages 427-484, January, DOI: 10.1007/s11156-025-01405-5.
• 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.
• 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.
• 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.
• 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.
• 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.
• 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.
• 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.
• 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.
• 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.
• 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.
• Duong, Huu Nhan & Goyal, Abhinav & Rhee, S. Ghon, 2026, "Folklore narratives and IPO outcomes," Journal of Banking & Finance, Elsevier, volume 182, issue C, DOI: 10.1016/j.jbankfin.2025.107578.
• Wood, Katherine, 2026, "A tale of two banking regulations: Impact of regulatory overlap on the analysis of liquidity creation," Journal of Banking & Finance, Elsevier, volume 183, issue C, DOI: 10.1016/j.jbankfin.2025.107613.
• Zhang, Junru & Luo, Le & Yang, Joey Wenling, 2026, "Does artificial intelligence mitigate climate change exposure?," Journal of Banking & Finance, Elsevier, volume 183, issue C, DOI: 10.1016/j.jbankfin.2025.107623.
• Tan, Wenhao & Zhang, Jinnan & Yu, Zhiyang & Xu, Lili & Xue, Jiayi, 2026, "CFO power and internal capital allocation in business groups," Pacific-Basin Finance Journal, Elsevier, volume 95, issue C, DOI: 10.1016/j.pacfin.2025.103009.
• Pan, Yang & Wu, Xihao, 2026, "Tax centralization, political connections, and corporate tax avoidance," European Journal of Political Economy, Elsevier, volume 91, issue C, DOI: 10.1016/j.ejpoleco.2025.102792.
• O'Connor, Neale G. & Romero, Jorge & Asiaei, Kaveh, 2026, "Benchmarking supplier performance: How scorecard comparisons and supply risk influence termination decisions," International Journal of Production Economics, Elsevier, volume 291, issue C, DOI: 10.1016/j.ijpe.2025.109838.
• Cong, Lin William & Tang, Vicki Wei & Zhang, Tony Qingquan, 2026, "How transparency shapes tax policy effectiveness: Evidence from cryptocurrency markets," Research Policy, Elsevier, volume 55, issue 1, DOI: 10.1016/j.respol.2025.105363.
• Li, Junze, 2026, "Artificial intelligence innovation and financial report quality," International Review of Economics & Finance, Elsevier, volume 105, issue C, DOI: 10.1016/j.iref.2025.104832.

2025

• Ecker, Frank & Li, Xitong & Li, Yilan & Wu, Fan, 2025, "How Stock Market Participants Use Generative Artificial Intelligence: Evidence from User-Platform Interaction Data," HEC Research Papers Series, HEC Paris, number 1563, May, DOI: 10.2139/ssrn.5224596.
• Capkun, Vedran & Grazioli, Francesco & Lehavy, Reuven, 2025, "Takeover Restrictions, Informational Externalities, and Analyst Coverage of Peer Firms," HEC Research Papers Series, HEC Paris, number 1569, May, DOI: 10.2139/ssrn.5268842.
• Capkun, Vedran & Cianciaruso, Davide & Sinha, Kirti, 2025, "Mandatory Patient Surveys and Hospital Resource Allocation," HEC Research Papers Series, HEC Paris, number 1571, Jun, DOI: 10.2139/ssrn.5279205.
• Delis, Manthos D. & Laeven, Luc & Ongena, Steven & Delis, Fotis, 2025, "Global evidence on profit shifting within firms and across time," Working Paper Series, European Central Bank, number 3071, Jul.
• Kagerer, Benedikt & Pancaro, Cosimo & Reghezza, Alessio & De Vito, Antonio, 2025, "Hidden weaknesses: the role of unrealized losses in monetary policy transmission," Working Paper Series, European Central Bank, number 3129, Oct.
• Pius Kipruto Kosgei & Mapheleba Lekhetho, 2025, "The Relationship between Principals' Competencies in Budgeting and Performance of Financial Management Roles in Public Secondary Schools in Kenya," Social Sciences and Education Research Review, Department of Communication, Journalism and Education Sciences, University of Craiova, volume 12, issue 1, pages 131-144, July, DOI: 10.5281/zenodo.15804530.
• Maria-Madalina COLTESCU & Mariana MAN, 2025, "Social Impact, Transparency and Compliance: The Role of Accountants in Integrated Reporting - A Comparative Analysis Between Romania and EU," Social Sciences and Education Research Review, Department of Communication, Journalism and Education Sciences, University of Craiova, volume 12, issue 1, pages 33-42, July, DOI: 10.5281/zenodo.15804506.
• Wang, Yangmei & Guo, Savannah (Yuanyuan), 2025, "How does the CEO horizon problem affect the cost of bank loans?," Advances in accounting, Elsevier, volume 68, issue C, DOI: 10.1016/j.adiac.2024.100768.
• Badger, Amanda & Li, Siqi & Park, Hyungshin & Park, Sang Hyun, 2025, "The effect of ASC 606 adoption on value relevance of revenues: Early evidence," Advances in accounting, Elsevier, volume 68, issue C, DOI: 10.1016/j.adiac.2024.100770.
• Li, Yang & Liu, Sheng & Zhou, Yaou, 2025, "Managerial ability, audit quality, and audit report lag," Advances in accounting, Elsevier, volume 68, issue C, DOI: 10.1016/j.adiac.2024.100780.
• Shi, Hanzhong & Wu, Kaishu & Zhai, Kerui, 2025, "Employee education and corporate tax outcomes: Evidence from firm-level reporting," Advances in accounting, Elsevier, volume 68, issue C, DOI: 10.1016/j.adiac.2024.100785.
• Chen, Linda H. & Jiang, George J. & Wang, Weiwei & Zhang, Joseph H., 2025, "The impact of profitability pressure and capital market valuation on tax haven engagement," Advances in accounting, Elsevier, volume 68, issue C, DOI: 10.1016/j.adiac.2024.100804.
• Farshadfar, Shadi & Samarbakhsh, Laleh & Jahan, Ismat, 2025, "Executive age, executive gender and financial statement comparability," Advances in accounting, Elsevier, volume 68, issue C, DOI: 10.1016/j.adiac.2024.100805.
• Hasan, Md Mahmudul, 2025, "Private lenders and borrowers' internal control-related private information," Advances in accounting, Elsevier, volume 68, issue C, DOI: 10.1016/j.adiac.2025.100808.
• Li, Tongxia & Lu, Chun & Xu, Lei, 2025, "Access to finance and cost stickiness: Evidence from anti-recharacterization laws," Advances in accounting, Elsevier, volume 68, issue C, DOI: 10.1016/j.adiac.2025.100816.
• Lin, K.C. & Dong, Xiaobo, 2025, "Climate policy uncertainty and analyst forecast quality for greenhouse gas-intensive firms," Advances in accounting, Elsevier, volume 68, issue C, DOI: 10.1016/j.adiac.2025.100817.
• Gong, James Jianxin & Lee, Nian Lim & Wang, Sophia I., 2025, "Do shareholders vote against executive compensation when pay is misaligned with performance?," Advances in accounting, Elsevier, volume 69, issue C, DOI: 10.1016/j.adiac.2025.100821.
• Li, Zining & Plečnik, James M. & Wilson, Wendy & Zhang, Suning, 2025, "Stock option expense recognition and the cost of equity," Advances in accounting, Elsevier, volume 69, issue C, DOI: 10.1016/j.adiac.2025.100835.
• Kim, Jeong-Bon & Kim, Junwoo & Lee, Jay Junghun, 2025, "Earnings versus cash flows in equity valuation: Evidence from the COVID-19 crisis," Advances in accounting, Elsevier, volume 69, issue C, DOI: 10.1016/j.adiac.2025.100837.
• Folsom, David & Pérez, Rebeca & Wu, Qifeng, 2025, "How does managerial entrenchment relate to Financial statement comparability?," Advances in accounting, Elsevier, volume 69, issue C, DOI: 10.1016/j.adiac.2025.100838.
• Chircop, Justin & Nguyen, Nhat Q. & Nguyen, Tri T., 2025, "Climate news and accounting comparability," Advances in accounting, Elsevier, volume 69, issue C, DOI: 10.1016/j.adiac.2025.100841.
• Kwon, Kyungeun Karry & Park, Myung Seok, 2025, "The use of non-financial performance measures in CEO compensation contracts and pricing of audit engagements: Evidence from the amendment to PCAOB AS 2110," Advances in accounting, Elsevier, volume 69, issue C, DOI: 10.1016/j.adiac.2025.100846.
• Sun, Yan & Liu, Suyi & Jin, Justin Yiqiang, 2025, "Concerted efforts: The role of component auditors in multinational group audit in China," Advances in accounting, Elsevier, volume 69, issue C, DOI: 10.1016/j.adiac.2025.100847.
• Sauciuc, Ashley K., 2025, "The effects of performance-based incentive frequency on collusion," Accounting, Organizations and Society, Elsevier, volume 114, issue C, DOI: 10.1016/j.aos.2025.101591.
• Huang, June & Lu, Shirley, 2025, "Gender diversity performance and voluntary disclosure: Mind the (gender pay) gap," Accounting, Organizations and Society, Elsevier, volume 114, issue C, DOI: 10.1016/j.aos.2025.101594.
• Li, Shelley Xin & Rajgopal, Shivaram & Srinivasan, Suraj & Wong, Yu Ting Forester, 2025, "What board-level control mechanisms changed in banks following the 2008 financial crisis? A descriptive study," Accounting, Organizations and Society, Elsevier, volume 114, issue C, DOI: 10.1016/j.aos.2025.101596.
• Hampton, Clark & Knutson, Macy & Masli, Adi & Stefaniak, Chad, 2025, "How negative accounting news events, voluntary ESG assurance, and assurance provider influence consumer purchasing intentions," Accounting, Organizations and Society, Elsevier, volume 115, issue C, DOI: 10.1016/j.aos.2025.101599.
• Bailey, Cristina & Filzen, Joshua J., 2025, "Reprint of: Audit committee member busyness and risk factor disclosure," The British Accounting Review, Elsevier, volume 57, issue 1, DOI: 10.1016/j.bar.2025.101561.
• Voshaar, Johannes & Loy, Thomas R. & Zimmermann, Jochen, 2025, "The impact of lobbying on managerial short-term resource adjustment decisions," The British Accounting Review, Elsevier, volume 57, issue 3, DOI: 10.1016/j.bar.2024.101391.
• Cumming, Douglas & Lan, Yihui & Shan, Yuan George & Zhang, Junru, 2025, "Discretionary tone in reward-based crowdfunding: Do project owners talk their way to success?," The British Accounting Review, Elsevier, volume 57, issue 3, DOI: 10.1016/j.bar.2024.101433.
• Jiang, Yan & Luo, Le & Tsang, Albert & Zhang, Yueheng, 2025, "Carbon emission trading scheme and carbon performance: The role of carbon management system," The British Accounting Review, Elsevier, volume 57, issue 3, DOI: 10.1016/j.bar.2024.101492.
• Luo, Le & Zhang, Junru, 2025, "A global study of climate uncertainty and carbon assurance," The British Accounting Review, Elsevier, volume 57, issue 4, DOI: 10.1016/j.bar.2024.101425.
• Ha, Wonsuk & Han, Seung-youb & Lee, Woo-Jong & Lim, Youngdeok, 2025, "Discretionary reporting and analyst forecasts of operating income under IFRS," The British Accounting Review, Elsevier, volume 57, issue 6, DOI: 10.1016/j.bar.2025.101634.
• Ma, Yong & Lan, Huanqi, 2025, "How does monetary policy shock affect banks' loan loss provisioning behavior? Evidence from Chinese commercial banks," China Economic Review, Elsevier, volume 91, issue C, DOI: 10.1016/j.chieco.2025.102395.
• Oesch, David & Walser, Tanja, 2025, "The impact of automation on firms' reporting quality," Journal of Corporate Finance, Elsevier, volume 92, issue C, DOI: 10.1016/j.jcorpfin.2024.102683.
• Golden, Joanna & Liu, Xiaotao Kelvin, 2025, "Capitalization of operating leases and the cost of bank loans," Journal of Corporate Finance, Elsevier, volume 92, issue C, DOI: 10.1016/j.jcorpfin.2025.102773.
• Binfarè, Matteo & Connolly, Robert A. & Grigoris, Fotis & Liu, Crocker H., 2025, "A new lease on firm behavior," Journal of Corporate Finance, Elsevier, volume 94, issue C, DOI: 10.1016/j.jcorpfin.2025.102793.
• Campbell, John L. & Zheng, Xin & Zhou, Dexin, 2025, "Number of numbers: Does a greater proportion of quantitative textual disclosure reduce information risk?," Journal of Corporate Finance, Elsevier, volume 94, issue C, DOI: 10.1016/j.jcorpfin.2025.102813.
• García Lara, Juan Manuel & García Osma, Beatriz & Gazizova, Irina & Khalilov, Akram, 2025, "Demand-driven corporate social responsibility: Symbolic versus substantive change after environmental disasters," Journal of Corporate Finance, Elsevier, volume 94, issue C, DOI: 10.1016/j.jcorpfin.2025.102816.
• Huang, Rui & Jiang, Xuejun & Li, Leonard Leye & Lu, Louise Yi & Yu, Yangxin, 2025, "The impact of local corruption on firms' narrative R&D disclosures," Journal of Corporate Finance, Elsevier, volume 94, issue C, DOI: 10.1016/j.jcorpfin.2025.102841.
• Tian, Zhifan & Zeng, Cheng (Colin) & Li, Chaofan & Wu, Yi, 2025, "Peer effects of star-analysts' departure: New evidence from China," Journal of Corporate Finance, Elsevier, volume 94, issue C, DOI: 10.1016/j.jcorpfin.2025.102844.
• Gholami, Amir & Elnahas, Ahmed, 2025, "The dark side of CEO inside debt: Evidence from stock price crash risk," Journal of Corporate Finance, Elsevier, volume 94, issue C, DOI: 10.1016/j.jcorpfin.2025.102860.
• Zhang, Liuzhen & Su, Wunhong, 2025, "Issuance of urban investment bonds and high-quality urban economic development," Economic Analysis and Policy, Elsevier, volume 85, issue C, pages 111-130, DOI: 10.1016/j.eap.2024.11.025.
• Fang, Chenli & Wang, Zhitao & Zhao, Lu, 2025, "Environmental regulations and the greenwashing of corporate ESG reports," Economic Analysis and Policy, Elsevier, volume 87, issue C, pages 1469-1481, DOI: 10.1016/j.eap.2025.07.030.
• Zhou, Hui, 2025, "Major shareholders' equity pledge and the “All talk and no action” strategy in digital transformation," Economic Analysis and Policy, Elsevier, volume 87, issue C, pages 1630-1652, DOI: 10.1016/j.eap.2025.07.036.
• Zhang, Yan & Li, Xiang & Huang, Qiyu & Mu, Xiangning, 2025, "The blur phraseology in ESG reports and firm value: textual analysis evidence from Chinese listed companies," Economic Analysis and Policy, Elsevier, volume 87, issue C, pages 281-296, DOI: 10.1016/j.eap.2025.05.059.
• Wu, Jiamei & Guo, Chong, 2025, "The externalities of inspection supervision: Evidence from corporate ESG performance in China," Economic Analysis and Policy, Elsevier, volume 88, issue C, pages 1577-1595, DOI: 10.1016/j.eap.2025.10.042.
• Xu, Zhixiang & Liu, Dehong & Li, Yushu & Guo, Fanyu, 2025, "ESG and Stock Price Volatility Risk: Evidence from Chinese A-share Market," The North American Journal of Economics and Finance, Elsevier, volume 75, issue PA, DOI: 10.1016/j.najef.2024.102277.
• Ju, Chunhua & Fang, Xusheng & Shen, Zhonghua, 2025, "ESG rating divergence and stock price crash risk," The North American Journal of Economics and Finance, Elsevier, volume 76, issue C, DOI: 10.1016/j.najef.2024.102323.
• Song, Xiaobao & Yao, Mingan & Guo, Chun, 2025, "How does the supplier size similarity affect trade credit?," The North American Journal of Economics and Finance, Elsevier, volume 76, issue C, DOI: 10.1016/j.najef.2024.102346.
• Zhao, Yikai & Zhang, Shutong & Geng, Xinyi, 2025, "Legal shifts and corporate strategy: The impact of China’s New Securities Law on earnings management," The North American Journal of Economics and Finance, Elsevier, volume 80, issue C, DOI: 10.1016/j.najef.2025.102507.
• Wang, Qun & Zhou, Yan & Zhao, Xiangfang & Zeng, Yongliang, 2025, "Collaborative culture, product quality, and firm performance," Economics Letters, Elsevier, volume 246, issue C, DOI: 10.1016/j.econlet.2024.112073.
• Wang, Jun & Chen, Xing, 2025, "Measuring inconsistency in analyst reports," Economics Letters, Elsevier, volume 247, issue C, DOI: 10.1016/j.econlet.2024.112152.
• Eliwa, Yasser & Elmaghrabi, Mohamed E., 2025, "Investment horizons and ESG decoupling: Distinct roles of long-term and short-term institutional investors," Economics Letters, Elsevier, volume 247, issue C, DOI: 10.1016/j.econlet.2025.112207.
• Qiao, Yi & Li, Xiaorong & Hu, Juncheng, 2025, "From digital to innovative: How does digital transformation affect corporate innovation?," Economics Letters, Elsevier, volume 247, issue C, DOI: 10.1016/j.econlet.2025.112210.
• Buchetti, Bruno & Perdichizzi, Salvatore & Santoni, Alessandro, 2025, "Fast to cut, slow to restore: Bank lending responses to IFRS 9 stage migrations," Economics Letters, Elsevier, volume 254, issue C, DOI: 10.1016/j.econlet.2025.112446.
• Yang, Ruohan & Su, Kun, 2025, "Attention centrality and information efficiency," Economics Letters, Elsevier, volume 254, issue C, DOI: 10.1016/j.econlet.2025.112451.
• Chen, Yuyang & Zhu, Shuyi, 2025, "Integrity atmosphere and the cost of equity: Evidence from China," Emerging Markets Review, Elsevier, volume 68, issue C, DOI: 10.1016/j.ememar.2025.101341.
• Dimitropoulos, Panagiotis E., 2025, "Credit financing, accounting quality and distress under financial turmoil: Evidence from small partnerships," Emerging Markets Review, Elsevier, volume 69, issue C, DOI: 10.1016/j.ememar.2025.101368.
• Pan, Xiaozhen & Aimaiti, Sabahati, 2025, "Actual controllers with foreign residency rights and corporate tax avoidance: Evidence from private listed companies in China," Emerging Markets Review, Elsevier, volume 69, issue C, DOI: 10.1016/j.ememar.2025.101371.
• Dutta, Sunil & Hwang, Jinsung & Patatoukas, Panos N., 2025, "Fundamentals of carbon emissions scaling: Implications for sector peer comparisons and carbon efficient indexing," Energy Economics, Elsevier, volume 143, issue C, DOI: 10.1016/j.eneco.2025.108300.
• Yan, Kai & Liu, Na & Shi, Lei & Yang, Lisi & Lu, Meiting, 2025, "How does FinTech enable the expansion of green innovation boundaries: Evidence from the interventions of China's environmental protection tax law," Energy Economics, Elsevier, volume 144, issue C, DOI: 10.1016/j.eneco.2025.108367.
• Postiglione, Massimo & Carini, Cristian & Falini, Alberto, 2025, "Assessing Firm ESG Performance Through Corporate Survival: The Moderating Role of Firm Size," International Review of Financial Analysis, Elsevier, volume 100, issue C, DOI: 10.1016/j.irfa.2025.103973.
• Mi, Biao & Zhang, Luqiao & Han, Liang, 2025, "Balancing acts: Bank market deregulation and the dynamics of earnings management," International Review of Financial Analysis, Elsevier, volume 101, issue C, DOI: 10.1016/j.irfa.2025.104040.
• Boubaker, Sabri & Gao, Lei & Hoang, Khanh & Nguyen, Cuong, 2025, "Natural disasters, unnatural earnings: How do climate disasters impact earnings management?," International Review of Financial Analysis, Elsevier, volume 102, issue C, DOI: 10.1016/j.irfa.2025.104043.
• Zhai, Qifan & Xu, Lin, 2025, "Employee welfare and earnings management," International Review of Financial Analysis, Elsevier, volume 102, issue C, DOI: 10.1016/j.irfa.2025.104076.
• Choi, Heeick & Karim, Khondkar & Liu, Yin, 2025, "Tournament incentives, corporate overinvestment, and economic consequences," International Review of Financial Analysis, Elsevier, volume 102, issue C, DOI: 10.1016/j.irfa.2025.104090.
• Deng, Bofu & Peng, Zhenge & Chan, Kam C. & Chen, Hongce, 2025, "Top management team stability and stock price crash risk: Evidence from China," International Review of Financial Analysis, Elsevier, volume 102, issue C, DOI: 10.1016/j.irfa.2025.104126.
• Abdesslem, Rim Ben & Chkir, Imed & Saadi, Samir, 2025, "Earning quality and climate risk: The case of European firms," International Review of Financial Analysis, Elsevier, volume 102, issue C, DOI: 10.1016/j.irfa.2025.104133.
• Guo, Meng & Luo, Danglun & Liu, Chen, 2025, "Opportunism in crisis: Big baths and COVID-19 disclosure," International Review of Financial Analysis, Elsevier, volume 102, issue C, DOI: 10.1016/j.irfa.2025.104134.
• Fengler, Matthias R. & Phan, Tri Minh, 2025, "Unveiling themes in 10-K disclosures: A new topic modeling perspective," International Review of Financial Analysis, Elsevier, volume 103, issue C, DOI: 10.1016/j.irfa.2025.104121.
• Marisetty, Vijaya B. & Kommatt, Athira, 2025, "Board gender diversity and accounting conservatism," International Review of Financial Analysis, Elsevier, volume 104, issue PA, DOI: 10.1016/j.irfa.2025.104309.
• Cho, Seunghyun & Pae, Jinhan & Yoo, Choong-Yuel, 2025, "CEO war trauma and corporate tax avoidance," International Review of Financial Analysis, Elsevier, volume 104, issue PA, DOI: 10.1016/j.irfa.2025.104343.
• Huang, Hengxuan & Liu, Suyi & Gong, Yuan & Yan, Zehao & Ge, Zhixiang, 2025, "Export control and earnings management: Evidence from China," International Review of Financial Analysis, Elsevier, volume 104, issue PB, DOI: 10.1016/j.irfa.2025.104341.
• Machokoto, Michael & Lemma, Tesfaye T. & Kadzima, Marvelous, 2025, "Language structure and corporate financing: The role of future time reference," International Review of Financial Analysis, Elsevier, volume 105, issue C, DOI: 10.1016/j.irfa.2025.104392.
• Balachandran, Balasingham & Faff, Robert W. & Minnick, Kristina & Shams, Syed, 2025, "Does the readability of target firms' annual reports matter to bidders?," International Review of Financial Analysis, Elsevier, volume 105, issue C, DOI: 10.1016/j.irfa.2025.104425.
• Liu, Jing & Fan, Yizhong & Yu, Peng & Ren, Yijia, 2025, "Superstar CEOs and the presentation style of CSR reports: Truthful reflection or impression management?," International Review of Financial Analysis, Elsevier, volume 105, issue C, DOI: 10.1016/j.irfa.2025.104445.
• Hoepner, Andreas G.F. & Schiemann, Frank & Schneider, Fabiola I. & Tietmeyer, Raphael, 2025, "ESG disclosure as advertisement of corporate bond issuances," International Review of Financial Analysis, Elsevier, volume 106, issue C, DOI: 10.1016/j.irfa.2025.104478.
• Zhang, Guanglong & Lin, Qi & Chan, Kam C., 2025, "Local government debt and corporate labor decisions: Evidence from China," International Review of Financial Analysis, Elsevier, volume 106, issue C, DOI: 10.1016/j.irfa.2025.104534.
• Tang, Weizheng & Wang, Yanping & Zhang, Lihang, 2025, "The effect of tax revenue targets on firms’ tax burden: Evidence from China," International Review of Financial Analysis, Elsevier, volume 108, issue PA, DOI: 10.1016/j.irfa.2025.104638.
• Zhao, Dongshuai & Wang, Zhongli & Schweizer-Gamborino, Florian & Sornette, Didier, 2025, "Polytope Fraud Theory," International Review of Financial Analysis, Elsevier, volume 97, issue C, DOI: 10.1016/j.irfa.2024.103734.
• Buchetti, Bruno & Arduino, Francesca Romana & Perdichizzi, Salvatore, 2025, "A literature review on corporate governance and ESG research: Emerging trends and future directions," International Review of Financial Analysis, Elsevier, volume 97, issue C, DOI: 10.1016/j.irfa.2024.103759.
• Yang, Jie & Yu, Juan & Bao, Mengqi, 2025, "Intelligent manufacturing and trade credit," International Review of Financial Analysis, Elsevier, volume 97, issue C, DOI: 10.1016/j.irfa.2024.103784.
• Li, Ziwei & Hyung, Dae Eun & Lee, Dong Young, 2025, "Financial flexibility and corporate financing efficiency," International Review of Financial Analysis, Elsevier, volume 98, issue C, DOI: 10.1016/j.irfa.2024.103892.
• Ye, Xixi & Gao, Tao & Zhang, Meijia & Zheng, Zhanhao, 2025, "Concealment and detection: The influence of management tone on analyst forecast revisions," International Review of Financial Analysis, Elsevier, volume 99, issue C, DOI: 10.1016/j.irfa.2025.103958.
• Tran, Viet, 2025, "Climate policy uncertainty and earnings management," Finance Research Letters, Elsevier, volume 71, issue C, DOI: 10.1016/j.frl.2024.106393.
• Sonu, Catherine Heyjung, 2025, "The effect of dividend tax reform on earnings management: Evidence from a natural experiment in Korea," Finance Research Letters, Elsevier, volume 71, issue C, DOI: 10.1016/j.frl.2024.106450.
• Gong, Manning & Cao, Chunfang & Zhang, Yuheng, 2025, "Government disclosure specificity and stock price synchronicity: Evidence from local government work reports in China," Finance Research Letters, Elsevier, volume 71, issue C, DOI: 10.1016/j.frl.2024.106463.
• Kreß, Andreas & Eierle, Brigitte & Hartlieb, Sven & Mazzi, Francesco, 2025, "Hedge accounting and firms’ future investment spending," Finance Research Letters, Elsevier, volume 72, issue C, DOI: 10.1016/j.frl.2024.106477.
• Xue, Haiyan & Shi, Jin & Zhang, Xindong & Ding, Shusheng, 2025, "The spillover effect of IPO technology risk information on stock price synchronization: Evidence from China," Finance Research Letters, Elsevier, volume 74, issue C, DOI: 10.1016/j.frl.2025.106803.
• Yang, Daoxiang & Jiao, Xuyang & Liao, Wenjiu, 2025, "Audit risk and green innovation in SMEs," Finance Research Letters, Elsevier, volume 76, issue C, DOI: 10.1016/j.frl.2025.106978.
• Al-Dah, Bilal & Dah, Mustafa A. & El-Helaly, Moataz, 2025, "Board diversity and related party transactions," Finance Research Letters, Elsevier, volume 77, issue C, DOI: 10.1016/j.frl.2025.107046.
• Kong, Yan & Li, Yang & Wan, Bonan, 2025, "Big data development, accounting information quality, and corporate innovation," Finance Research Letters, Elsevier, volume 78, issue C, DOI: 10.1016/j.frl.2025.107257.
• Shi, Hui, 2025, "Does provincial gambling intensity affect corporate maturity mismatch? Evidence from China," Finance Research Letters, Elsevier, volume 79, issue C, DOI: 10.1016/j.frl.2025.107195.
• Kang, Grace Il-Joo & Yoo, G-Song, 2025, "Analysts' vs. investors' optimism bias in legal and normative CSR," Finance Research Letters, Elsevier, volume 79, issue C, DOI: 10.1016/j.frl.2025.107350.
• Liu, Guangqiang & Zhang, Yifan & Liu, Chun, 2025, "How does governmental accounting and financial supervision affect the quality of analysts’ forecasts?," Finance Research Letters, Elsevier, volume 85, issue PB, DOI: 10.1016/j.frl.2025.107926.
• de Jong, Pieter, 2025, "Do risk warnings predict capital raising? Evidence from 10-K disclosures and subsequent 8-K filings," Finance Research Letters, Elsevier, volume 85, issue PB, DOI: 10.1016/j.frl.2025.108000.
• Abudy, Menachem (Meni) & Shust, Efrat, 2025, "Cost behavior and profitability of family firms," Finance Research Letters, Elsevier, volume 85, issue PB, DOI: 10.1016/j.frl.2025.108006.
• Miao, Yong & Wan, Ting, 2025, "How does financial robustness enhance the product market competitiveness of new retail enterprises? The moderating role of external supervision," Finance Research Letters, Elsevier, volume 85, issue PC, DOI: 10.1016/j.frl.2025.108091.
• Hasan, Md Mahmudul, 2025, "U.S. political corruption and real earnings management: effects of product market competition," Finance Research Letters, Elsevier, volume 85, issue PC, DOI: 10.1016/j.frl.2025.108100.
• Sheng, Xiaohan & Yang, Lin, 2025, "From headlines to earnings: Do biodiversity disclosures tighten analyst forecasts?," Finance Research Letters, Elsevier, volume 85, issue PD, DOI: 10.1016/j.frl.2025.108158.
• Liu, Yanmei & Ji, Zhenhua, 2025, "Internal pay gaps, female executives, and corporate organizational resilience," Finance Research Letters, Elsevier, volume 85, issue PE, DOI: 10.1016/j.frl.2025.108173.
• Behnamrad, Mahsa & Jo, Jaehee & Kim, Hui Dong, 2025, "The valuation allowance for deferred tax assets and stock price crash risk," Finance Research Letters, Elsevier, volume 86, issue PC, DOI: 10.1016/j.frl.2025.108513.
• Jo, Jaehee & Jung, Keumah & Park, Sohee, 2025, "Are borrowing costs affected by audit market structure? Evidence from market concentration," Finance Research Letters, Elsevier, volume 86, issue PE, DOI: 10.1016/j.frl.2025.108749.
• Taran-Bozbay, Alina & Zahid, R.M.Ammar & Shakri, Irfan Haider, 2025, "Does geopolitical risk drive earnings management? Evidence from Low- and Middle-Income countries," Finance Research Letters, Elsevier, volume 86, issue PE, DOI: 10.1016/j.frl.2025.108762.
• Lee, Sunhyung & Wang, Yunsen, 2025, "Foreign direct investment and the rise of multinational market power," Finance Research Letters, Elsevier, volume 86, issue PG, DOI: 10.1016/j.frl.2025.108788.
• Li, Keming & Nishikawa, Takeshi & Rao, Ramesh P., 2025, "Does the threat of short selling discipline management? Evidence from default risk changes around regulation SHO," Journal of Financial Markets, Elsevier, volume 73, issue C, DOI: 10.1016/j.finmar.2024.100960.
• Fang, Ming & Wu, Qiang & Xu, Xin (Emma) & Zhou, Zejiang, 2025, "CFO social networks and corporation taxation," Journal of Financial Stability, Elsevier, volume 78, issue C, DOI: 10.1016/j.jfs.2025.101405.
• Ding, Mingfa & Han, Yikai & Shen, Mi & Suardi, Sandy, 2025, "Political turnover and related party transactions in Chinese state-owned enterprises," Global Finance Journal, Elsevier, volume 68, issue C, DOI: 10.1016/j.gfj.2025.101182.
• Föhr, Tassilo L. & Reichelt, Valentin & Marten, Kai-Uwe & Eulerich, Marc, 2025, "A Framework for the Structured Implementation of Process Mining for Audit Tasks," International Journal of Accounting Information Systems, Elsevier, volume 56, issue C, DOI: 10.1016/j.accinf.2025.100727.
• Kim, Joung W. & Lee, Daeun, 2025, "Excessive custom XBRL tag usage in 10-K filings and SEC oversight," International Journal of Accounting Information Systems, Elsevier, volume 56, issue C, DOI: 10.1016/j.accinf.2025.100742.
• Zhan, Huawang & Shen, Huayu & Guo, Hui, 2025, "Research on the impact of ESG scores on corporate substantive and strategic green innovation," Innovation and Green Development, Elsevier, volume 4, issue 1, DOI: 10.1016/j.igd.2024.100194.
• Bose, Sudipta & Boubaker, Sabri & Daradkeh, Hussein & Shams, Syed, 2025, "From the executive suite to the environment: How does CEO power affect climate change disclosures?," Journal of International Financial Markets, Institutions and Money, Elsevier, volume 100, issue C, DOI: 10.1016/j.intfin.2025.102140.
• Jacoby, Gady & Liao, Rose C. & Wang, Yan & Wu, Zhenyu, 2025, "An intertemporal international asset pricing model: Theory and evidence," Journal of International Financial Markets, Institutions and Money, Elsevier, volume 102, issue C, DOI: 10.1016/j.intfin.2025.102162.
• Adza, Solomon Wise Dodzidenu & Dak-Adzaklo, Adelaide & Bimpong, Patrick & Kudoh, James Edudzi & Dak-Adzaklo, Cephas Simon Peter, 2025, "Terrorism, institutional environment, and corporate cash holdings," Journal of International Financial Markets, Institutions and Money, Elsevier, volume 105, issue C, DOI: 10.1016/j.intfin.2025.102227.
• Anagnostopoulou, Seraina C. & Tsekrekos, Andrianos E., 2025, "Accounting comparability between M&A bidders and targets and deal outcome," Journal of International Financial Markets, Institutions and Money, Elsevier, volume 99, issue C, DOI: 10.1016/j.intfin.2024.102096.
• Su, Yang & Zhang, Junrui & Zhao, Hong & Zhou, Mingming, 2025, "Other comprehensive income volatility and bank risk," Journal of International Financial Markets, Institutions and Money, Elsevier, volume 99, issue C, DOI: 10.1016/j.intfin.2025.102115.
• Armstrong, Daphne M. & Glaeser, Stephen & Hoopes, Jeffrey L., 2025, "Measuring firm exposure to government agencies," Journal of Accounting and Economics, Elsevier, volume 79, issue 1, DOI: 10.1016/j.jacceco.2024.101703.
• Garman, Amy D. & Kubick, Thomas R., 2025, "Mitigating risk-shifting in corporate pension plans: Evidence from stakeholder constituency statutes," Journal of Accounting and Economics, Elsevier, volume 79, issue 1, DOI: 10.1016/j.jacceco.2024.101704.
• Hepfer, Bradford F. & Judd, Hannah W. & Rice, Sarah C., 2025, "Signaling innovation: The nontax benefits of claiming R&D tax credits," Journal of Accounting and Economics, Elsevier, volume 79, issue 1, DOI: 10.1016/j.jacceco.2024.101718.
• Ru, Hong & Yang, Endong & Zou, Kunru, 2025, "Early-life experience and CEOs’ reactions to COVID-19," Journal of Accounting and Economics, Elsevier, volume 79, issue 1, DOI: 10.1016/j.jacceco.2024.101734.
• Cen, Xiao & Li, Nan & Tang, Chao & Wang, Juanting, 2025, "Preference dynamics and risk-taking incentives," Journal of Accounting and Economics, Elsevier, volume 79, issue 2, DOI: 10.1016/j.jacceco.2024.101739.
• Hui, Kai Wai & Oh, Jun & She, Guoman & Yeung, P. Eric, 2025, "Contract contingencies and uncertainty: Evidence from product market contracts," Journal of Accounting and Economics, Elsevier, volume 79, issue 2, DOI: 10.1016/j.jacceco.2024.101743.
• Delis, Fotis & Delis, Manthos D. & Laeven, Luc & Ongena, Steven, 2025, "Global evidence on profit shifting within firms and across time," Journal of Accounting and Economics, Elsevier, volume 79, issue 2, DOI: 10.1016/j.jacceco.2024.101744.
• De Vito, Antonio & Hillmann, Lisa & Jacob, Martin & Vossebürger, Robert, 2025, "Do personal income taxes affect corporate tax-motivated profit shifting?," Journal of Accounting and Economics, Elsevier, volume 79, issue 2, DOI: 10.1016/j.jacceco.2024.101758.
• Ahn, Minkwan & Christensen, Theodore E. & Johnson, Ryan G. & Lewis-Western, Melissa F., 2025, "The future performance implications of Non-GAAP firms’ investments," Journal of Accounting and Economics, Elsevier, volume 79, issue 2, DOI: 10.1016/j.jacceco.2024.101760.
• Liu, Betty & Moss, Austin, 2025, "The role of accounting information in an era of fake news," Journal of Accounting and Economics, Elsevier, volume 79, issue 2, DOI: 10.1016/j.jacceco.2024.101764.
• Baik, Bok & Kim, Alex G. & Kim, David S. & Yoon, Sangwon, 2025, "Vocal delivery quality in earnings conference calls," Journal of Accounting and Economics, Elsevier, volume 80, issue 1, DOI: 10.1016/j.jacceco.2024.101763.
• Breuer, Matthias & Leuz, Christian & Vanhaverbeke, Steven, 2025, "Reporting regulation and corporate innovation," Journal of Accounting and Economics, Elsevier, volume 80, issue 1, DOI: 10.1016/j.jacceco.2025.101769.
• Jiang, Xu & Mondria, Jordi & Yang, Liyan, 2025, "The asset pricing and real implications of relationship intensity disclosure," Journal of Accounting and Economics, Elsevier, volume 80, issue 1, DOI: 10.1016/j.jacceco.2025.101770.
• Pandey, Vivek & Shen, Xingyu & Wu, Joanna Shuang, 2025, "Partisan regulatory actions: Evidence from the SEC," Journal of Accounting and Economics, Elsevier, volume 80, issue 1, DOI: 10.1016/j.jacceco.2025.101777.
• Granja, João & Nagel, Fabian, 2025, "Current Expected Credit Losses and consumer loans," Journal of Accounting and Economics, Elsevier, volume 80, issue 1, DOI: 10.1016/j.jacceco.2025.101781.
• Dittmann, Ingolf & Li, Amy Yazhu & Obernberger, Stefan & Zheng, Jiaqi (Jacky), 2025, "Equity-based compensation and the timing of share repurchases: the role of the corporate calendar," Journal of Accounting and Economics, Elsevier, volume 80, issue 1, DOI: 10.1016/j.jacceco.2025.101798.
• Chen, Jie & Su, Xunhua & Tian, Xuan & Xu, Bin & Zuo, Luo, 2025, "Do major corporate customers deter supplier misconduct?," Journal of Accounting and Economics, Elsevier, volume 80, issue 2, DOI: 10.1016/j.jacceco.2025.101801.
• N'Gatta, Donald & Ormazabal, Gaizka & Raney, Robert, 2025, "Trading of emission allowances and reporting incentives," Journal of Accounting and Economics, Elsevier, volume 80, issue 2, DOI: 10.1016/j.jacceco.2025.101804.
• Binz, Oliver & Schipper, Katherine & Standridge, Kevin R., 2025, "Estimating profitability decomposition frameworks via machine learning: Implications for earnings forecasting and financial statement analysis," Journal of Accounting and Economics, Elsevier, volume 80, issue 2, DOI: 10.1016/j.jacceco.2025.101805.
• Ryan, Stephen G., 2025, "Discussion of “real effects of lagged guidance from prudential regulators on CECL”," Journal of Accounting and Economics, Elsevier, volume 80, issue 2, DOI: 10.1016/j.jacceco.2025.101807.
• Basu, Riddha & Roychowdhury, Sugata & Sinha, Kirti, 2025, "Real effects of lagged guidance from prudential regulators on CECL," Journal of Accounting and Economics, Elsevier, volume 80, issue 2, DOI: 10.1016/j.jacceco.2025.101808.
• Kim, Jinhwan & Shi, Terrence Tianshuo & Verdi, Rodrigo S., 2025, "The innovation consequences of judicial efficiency," Journal of Accounting and Economics, Elsevier, volume 80, issue 2, DOI: 10.1016/j.jacceco.2025.101813.
• Donelson, Dain C. & Hutzler, Christian M. & Rhodes, Adrienne, 2025, "Does antitrust enforcement against interlocking directorates impair corporate governance?," Journal of Accounting and Economics, Elsevier, volume 80, issue 2, DOI: 10.1016/j.jacceco.2025.101815.
• Luo, Le & Zhang, Junru & Zheng, Chen, 2025, "Carbon management ability and climate risk exposure: An international investigation," Journal of Banking & Finance, Elsevier, volume 173, issue C, DOI: 10.1016/j.jbankfin.2025.107415.
• Li, Ying & Huang, Qianqian & Yuan, Tao, 2025, "Corporate voluntary disclosure via WeChat," Journal of Banking & Finance, Elsevier, volume 176, issue C, DOI: 10.1016/j.jbankfin.2025.107393.
• Koo, KwangJoo (KJ) & Kim, Jae B., 2025, "Managerial pessimism and investment in corporate social responsibility," Journal of Business Research, Elsevier, volume 186, issue C, DOI: 10.1016/j.jbusres.2024.114953.
• Si, Deng-Kui & Du, Qianqian & Pan, Yukun, 2025, "The effect of superstitious beliefs on financial reporting conservatism: Evidence from Chinese “Zodiac Year”," Journal of Economic Behavior & Organization, Elsevier, volume 231, issue C, DOI: 10.1016/j.jebo.2025.106916.
• Cao, June & Huang, Zijie & Shahid, Ahmad Usman, 2025, "Fostering environmental integrity via investor-focused communications: Private in-house meeting disclosures and greenwashing behaviors," Journal of Economic Behavior & Organization, Elsevier, volume 232, issue C, DOI: 10.1016/j.jebo.2025.106946.
• Wang, Maobin & Ye, Tao & Chen, Yaxin, 2025, "Do firms opportunistically manipulate their responses to fake news on social media? Evidence from a natural experiment," Journal of Economic Behavior & Organization, Elsevier, volume 238, issue C, DOI: 10.1016/j.jebo.2025.107204.
• Trinh, Vu Quang & Elnahass, Marwa & Pasiouras, Fotios, 2025, "Personal traits of CEOs and cybersecurity-related disclosure," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 58, issue C, DOI: 10.1016/j.intaccaudtax.2025.100680.
• Alaskar, Mohammad Zaid & Kim, Ja Ryong & Nguyen, Tam Huy & Rafique, Muhammad, 2025, "Balancing performance and ethics: Navigating visual recognition technology adoption in the auditing industry," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 59, issue C, DOI: 10.1016/j.intaccaudtax.2025.100701.
• Chen, Jean Jinghan & Huang, Lingyu & Xiao, Jason Zezhong & Zhang, Haoyu, 2025, "Do auditors charge clients with higher audit fees for blockchain investments?," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 59, issue C, DOI: 10.1016/j.intaccaudtax.2025.100707.
• Rossignoli, Francesca & Bozzolan, Saverio & Lionzo, Andrea, 2025, "Financial expert CEOs: Evidence from purchase price allocation," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 59, issue C, DOI: 10.1016/j.intaccaudtax.2025.100711.
• Aboud, Ahmed & Brandon, Sonia & Bassyouny, Hesham & Papadimitri, Panagiota & Abdelfattah, Tarek, 2025, "Social capital, corporate governance, and earnings management: Cross-country evidence," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 59, issue C, DOI: 10.1016/j.intaccaudtax.2025.100714.
• Tsunogaya, Noriyuki & Kusano, Masaki & Sakuma, Yoshihiro, 2025, "The effect of female lead signing partners on modified audit opinions: Evidence from Japan," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 59, issue C, DOI: 10.1016/j.intaccaudtax.2025.100715.
• Ginesti, Gianluca & Campa, Domenico, 2025, "Corporate social responsibility board committee and tax disclosure," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 59, issue C, DOI: 10.1016/j.intaccaudtax.2025.100719.
• Chung, Silver & Hwang, Daniel Sejun, 2025, "Seeing is believing: Director accounting enforcement experience and financial reporting quality," Journal of Contemporary Accounting and Economics, Elsevier, volume 21, issue 1, DOI: 10.1016/j.jcae.2024.100453.
• Guo, Shijun & Hu, Fang, 2025, "Catalyzing transparency: Proactive enforcement of information disclosure and its impact on stock price synchronicity," Journal of Contemporary Accounting and Economics, Elsevier, volume 21, issue 1, DOI: 10.1016/j.jcae.2025.100455.
• Li, Qingyuan & Tsang, Albert & Wu, Qiong & Xiong, Xi, 2025, "ESG rating agencies and investors’ reactions to earnings news," Journal of Contemporary Accounting and Economics, Elsevier, volume 21, issue 1, DOI: 10.1016/j.jcae.2025.100456.
• Luo, Xiang & Luo, Yi & Zhou, Jianan, 2025, "The communicative value of key audit matters in M&As: The effect of performance commitments," Journal of Contemporary Accounting and Economics, Elsevier, volume 21, issue 2, DOI: 10.1016/j.jcae.2025.100464.
• Hu, Jingxin & Yuan, Lihua & Liu, Bin & Li, Tao, 2025, "Government fiscal stress and firms’ choice of affiliates," Journal of Contemporary Accounting and Economics, Elsevier, volume 21, issue 2, DOI: 10.1016/j.jcae.2025.100470.
• Deng, Justin, 2025, "Pulling back the curtain, does news about a firm’s economic events before the earnings announcement help investors contextualize earnings surprise?," Journal of Contemporary Accounting and Economics, Elsevier, volume 21, issue 3, DOI: 10.1016/j.jcae.2025.100478.
• Hossain, Amir & Bose, Sudipta & Shamsuddin, Abul, 2025, "Do integrated report readability and tone convey value relevant information? International evidence," Journal of Contemporary Accounting and Economics, Elsevier, volume 21, issue 3, DOI: 10.1016/j.jcae.2025.100488.
• Chou, Shih-Chu & Mutlu, Sunay & Wang, Weiwei, 2025, "Analysts’ revenue forecasts and discretionary revenues," Journal of Contemporary Accounting and Economics, Elsevier, volume 21, issue 3, DOI: 10.1016/j.jcae.2025.100489.
• Krieg, Kimberly S. & Li, John, 2025, "Does diverse tax planning reduce tax risk?," Journal of Contemporary Accounting and Economics, Elsevier, volume 21, issue 3, DOI: 10.1016/j.jcae.2025.100490.
• Zhao, Yan & Su, Kun & Xu, Yiming, 2025, "Does key audit matters (KAMs) disclosure affect corporate financialization?," Journal of Contemporary Accounting and Economics, Elsevier, volume 21, issue 3, DOI: 10.1016/j.jcae.2025.100491.
• Angelo, Benjamin, 2025, "The private securities litigation reform act and post-earnings announcement drift," Journal of Contemporary Accounting and Economics, Elsevier, volume 21, issue 3, DOI: 10.1016/j.jcae.2025.100495.
• Chen, Yunsen & Feng, Zizhen & Yu, Yao & Yuan, Wei, 2025, "The capital market consequences of the regulator-led minority shareholder: Evidence from China," Journal of Contemporary Accounting and Economics, Elsevier, volume 21, issue 3, DOI: 10.1016/j.jcae.2025.100497.