Do equity method investments moderate the financial performance benefits of CSR?

2024-9-4

The term structure of Japanese Government bonds in the super long term under different aspects of yield curve control

2024-8-19

Does macroeconomic uncertainty (really) influence managers’ earnings management?

2024-8-8

Geographic industry concentration and asymmetric cost behavior

2024-8-6

Credit ratings and management earnings forecasts: Evidence from the Dodd–Frank act

2024-8-1

Timeliness of investor reaction to corporate crypto‐asset investment: Evidence from types of disclosures

2024-7-25

Firms’ financing and debt maturity choices: An empirical analysis from the perspective of asset value dynamics

2024-7-17

ADRs and Audit Pricing: Influence of disclosure and legal environment regime

2024-7-17

Analyst forecast revision consistency and reversal: Evidence of stock market efficiency

2024-7-9

Persistent internal control failures: Examining multiple consecutive years of disclosing material weaknesses

2024-7-1

Issue Information

2024-7-1

The impact of yield curve control under different regimes on Japanese Government bonds and swap markets in the super long term

2024-6-30

Trade credit and corporate profitability: Evidence from EU‐based SMEs

2024-6-26

The relationship between financial constraints and investment efficiency

2024-6-26

A cross‐language analysis of disclosure properties: Evidence from Hong Kong

2024-6-20

Matrix‐variate risk measures under Wishart and gamma distributions

2024-6-5

Organization capital and financial statement comparability

2024-5-31

Do CEO gender and narcissism jointly affect CEO letter readability?

2024-5-28

An accountant in the C‐suite: Chief Accounting Officers and asymmetric timely loss recognition

2024-5-27

Earnings quality of multinational corporations: Evidence from Latin America before and after IFRS implementation

2024-5-20

Do analysts play a monitoring role? Evidence from exogenous changes in litigation risk

2024-5-15

Embracing certainty in uncertain times: Macroeconomic uncertainty, third‐party assurance, and CSR performance

2024-5-11

Firm risk associated with environmental and corporate social disclosure: The moderating role of board gender diversity

2024-5-11

Principles versus rules based standards: Differential impact on accounting quality and relevance

2024-5-10

Cryptocurrency portfolio optimization: Utilizing a GARCH‐copula model within the Markowitz framework

2024-5-8

Lead independent director reputation incentives and audit fees

2024-5-8

Nexus among disclosure quality, discretionary accruals and real earnings management practices: An empirical analysis of Malaysian public firms

2024-4-19

The market reaction of S&P 500 firms to the SEC's mandatory climate disclosure proposal

2024-4-18

Do ECB's rate hikes have spillover effects on the Hungarian BUBOR and the EUR/HUF exchange rate? A five‐variable VAR model approach using the Diebold‐Yilmaz spillover table

2024-4-18

Quality of financial reporting in the Indian insurance industry: Does corporate governance matter?

2024-4-18

Does social capital matter to stock price crash risk? Evidence from the US listed firms

2024-4-18

Does corporate governance affect investment efficiency of Indian firms? Panel evidence from new governance indices

2024-4-9

Toward a notation for modeling value driver trees: Classification development and research agenda

2024-4-4

Issue Information

2024-4-1

Retraction: International expansion and audit opinion shopping: A signaling perspective

2024-3-31

Costs and benefits of the LIFO‐FIFO choice

2024-3-21

Does Fintech merger and acquisition change a firm's financial statement?

2024-3-18

Mechanisms of revenue manipulation under ASC 606

2024-3-13

Uncertain tone and SEO underpricing: Do financial constraints matter?

2024-3-11

Are performance explanations credible or strategic? Evidence from a large sample of MD&As1

2024-3-7

Legal origin and bank lending behavior in developing countries: The mediating role of revenue diversification

2024-3-4

Impact of lease versus buy decisions on government tax revenues: An in‐depth analysis

2024-2-28

Effects of presidential elections on accounting conservatism: Evidence from South Korea

2024-2-28

Risk disclosures in annual reports and firms’ default risk

2024-2-26

Cross‐border regulatory cooperation and corporate tax avoidance

2024-2-22

Exploring cash refund capital reduction in Taiwan: Empirical insights from bull and bear markets

2024-2-22

Corporate commitments to biodiversity disclosure and sustainable board. Do NGO directors on board matter? Recent evidence from S&P 500 companies

2024-2-20

XBRL reporting in firms with data breach incidents

2024-2-14