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

• Yehui Tong & Zélia Serrasqueiro, 2026, "A Study on the Influence of Intellectual Capital on Firm Performance Before and During the COVID-19 Crisis: Evidence from the High and Medium–High Technology Manufacturing Sectors in Portugal," Journal of the Knowledge Economy, Springer;Portland International Center for Management of Engineering and Technology (PICMET), volume 17, issue 1, pages 169-192, February, DOI: 10.1007/s13132-025-02649-1.
• 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.
• Tytti Elo & Kaisu Puumalainen & Helena Sjögrén & Satu Pätäri & Léo-Paul Dana, 2026, "Future of knowledge-intensive work: stakeholder perceptions on technology-driven changes in the accounting profession," Review of Managerial Science, Springer, volume 20, issue 3, pages 957-993, March, DOI: 10.1007/s11846-025-00896-9.
• Sebastian Eichfelder & Jonas Knaisch & Kerstin Schneider, 2026, "Bonus depreciation as instrument for structural economic policy: effects on investment and asset structure," Review of Managerial Science, Springer, volume 20, issue 4, pages 1097-1130, April, DOI: 10.1007/s11846-025-00885-y.
• Anting Li & Jianqiong Wang & Yaru Yang, 2026, "Dose common institutional ownership constrain tunneling?," Review of Managerial Science, Springer, volume 20, issue 4, pages 1193-1228, April, DOI: 10.1007/s11846-025-00905-x.
• 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.
• Ekaterina Ponomareva Reshetnikova, 2026, "Climate performance evaluation of investment portfolios as driver of net zero economy: comparative study and analysis of existing methodologies," Review of World Economics (Weltwirtschaftliches Archiv), Springer;Institut für Weltwirtschaft (Kiel Institute for the World Economy), volume 162, issue 1, pages 121-152, February, DOI: 10.1007/s10290-025-00593-5.
• Veronica Grosu & Victor Cojocaru & Victor Cojocaru & Anastasia Mihaila & Anastasia Mihaila & Galina Badicu & Svetlana Mihaila, 2026, "Integrating IFRS 15 into budgeting and cost estimation for software companies," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 13, issue 3, pages 177-192, March, DOI: 10.9770/w8368992932.
• Nemcova Jana & Svoboda Patrik & Hampel David, 2026, "Information Asymmetry and Fair Value Accounting: Insights from Residential Real Estate in the UK, Germany, and Spain," Real Estate Management and Valuation, Sciendo, volume 34, issue 1, pages 124-132, DOI: 10.2478/remav-2026-0010.
• 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.
• Elmahdi Tcham & Malika Souaf & Youssef El Wazani, 2026, "Moroccan Chartered Accountants and ESG Reporting: Towards a Strategic Repositioning in a Context of Regulatory Transition
  [Experts-comptables marocains et reporting ESG : vers un repositionnement stratégique dans un contexte de transition réglemen," Post-Print, HAL, number hal-05491857, DOI: 10.5281/zenodo.18393782.
• Nafis Dwi Kartiko & Amrie Firmansyah, 2026, "Green Banking Disclosure And Financial Tradeoffs: Evidence From Indonesia’S Banking Sector," Bulletin of Monetary Economics and Banking, Bank Indonesia, volume 29, issue 1, pages 119-146, February, DOI: https://doi.org/10.59091/2460-9196..
• 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.
• Liang Xu & Xinyan Yan & Haoyi Yang & Wenqiao Zhang, 2026, "Prosocial CEOs and Corporate Tax Avoidance," Journal of Business Ethics, Springer, volume 204, issue 2, pages 367-390, March, DOI: 10.1007/s10551-025-06041-6.
• Chun Guo & Jingbo Luo & Jing Shi, 2026, "Navigating Ethical Waters: Trade Credit Provisions for Related-Party Customers," Journal of Business Ethics, Springer, volume 204, issue 2, pages 479-504, March, DOI: 10.1007/s10551-025-06100-y.
• 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.
• Yan-Yu Chou & Ying-Chou Lin & Yu-Chen Lin, 2026, "The impacts of aggressive accounting choices on auditor changes," Review of Quantitative Finance and Accounting, Springer, volume 66, issue 2, pages 489-521, February, DOI: 10.1007/s11156-025-01406-4.
• Emmanuel Mamatzakis & Lorenzo Neri & Antonella Russo, 2026, "Board’s interpersonal diversity and financial misreporting: evidence from USA," Review of Quantitative Finance and Accounting, Springer, volume 66, issue 2, pages 523-557, February, DOI: 10.1007/s11156-025-01407-3.
• Itzhak Ben-David & Alex Chinco, 2026, "max EPS Payout Policy," NBER Working Papers, National Bureau of Economic Research, Inc, number 34960, Mar.
• Itzhak Ben-David & Alex Chinco, 2026, "The max EPS Paradigm for Corporate Finance," NBER Working Papers, National Bureau of Economic Research, Inc, number 34971, Mar.
• Michael Florig & Olivier Gossner, 2026, "Market equilibrium with management costs and implications for insurance accounting," The Geneva Risk and Insurance Review, Palgrave Macmillan;International Association for the Study of Insurance Economics (The Geneva Association), volume 51, issue 1, pages 41-65, March, DOI: 10.1057/s10713-024-00107-7.
• Naduni Madhavika & Mansi Mansi & Rakesh Pandey & Balkrushna Potdar, 2026, "Modern Slavery Disclosure Practices: A Systematic Literature Review Using Bibliometric and Thematic Content Analyses," International Journal of Disclosure and Governance, Palgrave Macmillan, volume 23, issue 1, pages 36-66, March, DOI: 10.1057/s41310-024-00275-y.
• Li Sun & JiaJia Zhong & Ahsan Habib, 2026, "Product market power and audit report lag: evidence from China," International Journal of Disclosure and Governance, Palgrave Macmillan, volume 23, issue 1, pages 67-91, March, DOI: 10.1057/s41310-024-00276-x.
• 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.
• 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.
• 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.
• 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.
• 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.
• Katarzyna Bilicka & Simone Traini & Katarzyna Anna Bilicka, 2026, "A Leak in Paradise: Reputation Repair Policies After Offshore Data Leaks," CESifo Working Paper Series, CESifo, number 12435.
• 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.
• 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.
• 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.
• 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.
• 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.
• 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.
• 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.
• Bajpai, Shweta & Pathak, Jalaj & Yadav, Kartik, 2026, "Cyber risk, 10-K report and audit fees," Finance Research Letters, Elsevier, volume 91, issue C, DOI: 10.1016/j.frl.2026.109496.
• Neururer, Thaddeus & Papadakis, George, 2026, "Bundled guidance types and changes in expected volatility," Finance Research Letters, Elsevier, volume 93, issue C, DOI: 10.1016/j.frl.2026.109632.
• Papíková, Lenka & Papík, Mário, 2026, "Similarity failure proximity score: A network-based metric for bankruptcy prediction," Finance Research Letters, Elsevier, volume 94, issue C, DOI: 10.1016/j.frl.2026.109631.
• Kausar, Asad & Kumar, Alok & Taffler, Richard J., 2026, "Do investors gamble with going-concern firms?," Journal of Financial Markets, Elsevier, volume 77, issue C, DOI: 10.1016/j.finmar.2025.101011.
• Loh, Wei Ting, 2026, "Information sharing within institutional investor networks," Journal of Accounting and Economics, Elsevier, volume 81, issue 1, DOI: 10.1016/j.jacceco.2025.101803.
• Gallo, Lindsey A. & Jin, Hengda & Sridharan, Suhas A., 2026, "Unraveling the time-series dynamics between aggregate earnings and GDP," Journal of Accounting and Economics, Elsevier, volume 81, issue 1, DOI: 10.1016/j.jacceco.2025.101806.
• Leonelli, Sinja & Muhn, Maximilian & Rauter, Thomas & Sran, Gurpal S., 2026, "How do consumers use ESG disclosure? Evidence from a randomized field experiment with everyday product purchases," Journal of Accounting and Economics, Elsevier, volume 81, issue 1, DOI: 10.1016/j.jacceco.2025.101811.
• Dai, Jiyuan & Ormazabal, Gaizka & Penalva, Fernando & Raney, Robert, 2026, "Mandatory investor disclosure, sustainability commitments, and portfolio decarbonization," Journal of Accounting and Economics, Elsevier, volume 81, issue 1, DOI: 10.1016/j.jacceco.2025.101817.
• Carter, Mary Ellen & Lee, Lian Fen & Yu, Enshuai, 2026, "Real effects of proposed scope 3 disclosures," Journal of Accounting and Economics, Elsevier, volume 81, issue 1, DOI: 10.1016/j.jacceco.2025.101820.
• Azinovic-Yang, Li & Baldenius, Tim, 2026, "Innovation in firms: Experimentation and strategic communication," Journal of Accounting and Economics, Elsevier, volume 81, issue 1, DOI: 10.1016/j.jacceco.2025.101830.
• Berger, Philip G. & Tomy, Rimmy E., 2026, "Supply chain shocks and firm productivity: The role of reporting quality," Journal of Accounting and Economics, Elsevier, volume 81, issue 2, DOI: 10.1016/j.jacceco.2025.101833.
• Gipper, Brandon & Sequeira, Fiona & Shi, Shawn X., 2026, "Carbon accounting quality: Measurement and the role of assurance," Journal of Accounting and Economics, Elsevier, volume 81, issue 2, DOI: 10.1016/j.jacceco.2025.101849.
• Ball, Ray, 2026, "On the economics of accounting and contracting in firms," Journal of Accounting and Economics, Elsevier, volume 81, issue 2, DOI: 10.1016/j.jacceco.2026.101858.
• 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.
• Khalifa, Mariem & Khedmati, Mehdi & Sualihu, Mohammed Aminu & Yawson, Alfred, 2026, "Corporate labor violations: Do CEOs’ public charity affiliations matter?," Journal of Banking & Finance, Elsevier, volume 184, issue C, DOI: 10.1016/j.jbankfin.2025.107625.
• Grazioli, Francesco & Prencipe, Annalisa, 2026, "Domestic primary dealers’ disclosure and peer banks’ asset allocation decisions: Evidence from sovereign debt classification," Journal of Banking & Finance, Elsevier, volume 185, issue C, DOI: 10.1016/j.jbankfin.2026.107642.
• Clarkson, Peter & Gao, Ru & You, Jiaxing & Zhou, Yankun, 2026, "Symbolic self-completion: The case of sell-side analysts," Journal of Business Research, Elsevier, volume 207, issue C, DOI: 10.1016/j.jbusres.2026.115976.
• Pandey, Rudresh, 2026, "Firm complexity and capital structure: evidence from U.S. public firms," Journal of Business Research, Elsevier, volume 208, issue C, DOI: 10.1016/j.jbusres.2026.116053.
• Gupta, Mayank, 2026, "Unveiling the impact of sustainability reporting on banking performance: Role of country-specific determinants," Journal of Economics and Business, Elsevier, volume 138, issue C, DOI: 10.1016/j.jeconbus.2025.106246.
• Jang, Jaehee & Wu, Xiaoying, 2026, "Non-English textual analysis with large language models: Analysts’ use of MD&A sentiment in earnings forecasting," Journal of Contemporary Accounting and Economics, Elsevier, volume 22, issue 1, DOI: 10.1016/j.jcae.2025.100524.
• Lee, Daeun, 2026, "SEC enforcement and corporate lobbying," Journal of Contemporary Accounting and Economics, Elsevier, volume 22, issue 1, DOI: 10.1016/j.jcae.2025.100525.
• Seo, Jiwoo & Esplin, Adam M. & Ke, Yun & Olsen, Kari Joseph, 2026, "Local CEOs and voluntary Disclosure: Evidence from Non-GAAP earnings," Journal of Contemporary Accounting and Economics, Elsevier, volume 22, issue 1, DOI: 10.1016/j.jcae.2026.100543.
• 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.
• Löffler, Clemens & Kaufmann-Lerchl, Thomas & Liska, Christopher, 2026, "(De)Centralized Debt Financing and Project Selection under imperfect Bank Competition," The Quarterly Review of Economics and Finance, Elsevier, volume 106, issue C, DOI: 10.1016/j.qref.2026.102114.
• 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.
• Andreou, Panayiotis C. & Lambertides, Neophytos & Magidou, Marina & Maruska, Anna E., 2026, "Measuring R&D activity through 10-K narrative disclosures," Research Policy, Elsevier, volume 55, issue 3, DOI: 10.1016/j.respol.2025.105409.
• 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.
• Chen, Geng & Han, Yikai, 2026, "Does customer's climate risk disclosure affect supplier's cash holdings? Evidence from China's listed firms," International Review of Economics & Finance, Elsevier, volume 106, issue C, DOI: 10.1016/j.iref.2026.105011.
• Jiang, Tianqi & Luo, Xin & Wang, Zhao & Zhang, Fan, 2026, "Institutional ownership and the qualitative informativeness of market risk disclosures," International Review of Economics & Finance, Elsevier, volume 106, issue C, DOI: 10.1016/j.iref.2026.105032.
• Bhimani, Alnoor & Cinquini, Lino & Malmi, Teemu, 2026, "What happens at the interface of digitalisation and accounting?," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 129175, Mar.
• Ogalo Faith Veronicah & Dr. Alphonce J. Odondo & Dr. Micah Nyamita, 2026, "Effect of Resource Management on Financial Performance of Soft Drink Manufacturing Firms in Nairobi County, Kenya," International Journal of Finance, Insurance and Risk Management, International Journal of Finance, Insurance and Risk Management, volume 16, issue 1, pages 232-241.
• Jolanta Galuszka & Piotr Reczajski & Michal Ćwiakala & Ernest Gorka & Dariusz Baran & Gabriela Wojak & Jaroslaw Chmiel & Artur Frach & Jerzy Piwnik & Malgorzata Stochmal, 2026, "Trademark Leasing as a Tax Benefit Instrument," European Research Studies Journal, European Research Studies Journal, volume 0, issue 1, pages 582-595.
• Ahmet Degerli & Jing Wang, 2026, "Monetary Policy Exposure of Banks and Loan Contracting," Finance and Economics Discussion Series, Board of Governors of the Federal Reserve System (U.S.), number 2026-008, Feb, DOI: 10.17016/FEDS.2026.008.
• Jose J. Canals-Cerda, 2026, "Model Risk Under CECL: A Consumer Finance Perspective," Working Papers, Federal Reserve Bank of Philadelphia, number 26-09, Feb, DOI: 10.21799/frbp.wp.2026.09.
• Carmen E. Stoenoiu, 2026, "Connecting the Characteristic Elements in the Accounting Profession - from the Perspective of New Technological Changes," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr246, Mar, DOI: https://doi.org/10.35609/afr.2026.1.
• Diana Jeremejeva, 2026, "The Core of Intangibles: Diverse Perspectives," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr248, Mar, DOI: https://doi.org/10.35609/afr.2026.1.

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.