Citation analysis for Journal of Accounting Research / John Wiley & Sons, Ltd.

Citation Profile [Updated: 2026-08-21 11:52:43]

5 Years H Index

142

Impact Factor (IF)

3.97

5 Years IF

3.64

Data available in this report

[Raw data] [50 most cited papers] [50 most relevant papers] [cites used to compute IF] [Recent citations ][Frequent citing series ] [more data in EconPapers] [trace new citations] [Missing citations? Add them now] [Incorrect content? Let us know]

Main indicators

Raw Data

	IF	AIF	CIF	IF5	DOC	CDO	CIT	NCI	CCU	D2Y	C2Y	D5Y	C5Y	SC	%SC	CiY	II	AII
1990	0.17	0.1	4.74	0.15	35	35	1179	166	166	48	8	185	28		0	2	0.06	0.05
1991	0.14	0.11	1.61	0.15	36	71	3674	114	280	66	9	149	22		0	2	0.06	0.06
1992	0.11	0.12	1.4	0.12	30	101	787	141	421	71	8	143	17		0		0	0.06
1993	0.12	0.13	1.76	0.19	27	128	1578	225	646	66	8	149	29		0		0	0.06
1994	0.26	0.14	1.96	0.26	28	156	1820	306	952	57	15	159	41		0	4	0.14	0.07
1995	0.29	0.22	2.31	0.38	34	190	1016	435	1390	55	16	156	60		0	5	0.15	0.1
1996	0.48	0.25	2.58	0.51	28	218	1391	563	1953	62	30	155	79		0	4	0.14	0.11
1997	0.34	0.24	2.16	0.42	30	248	1367	535	2488	62	21	147	62		0	6	0.2	0.11
1998	0.38	0.28	1.9	0.44	32	280	1821	533	3021	58	22	147	64		0	4	0.13	0.13
1999	0.45	0.3	1.99	0.5	37	317	1988	628	3651	62	28	152	76		0	6	0.16	0.14
2000	0.78	0.34	2.26	0.58	31	348	2700	785	4438	69	54	161	94		0	7	0.23	0.16
2001	0.46	0.38	1.87	0.45	35	383	2295	714	5153	68	31	158	71		0	1	0.03	0.17
2002	0.53	0.39	1.6	0.49	57	440	3951	702	5856	66	35	165	81		0	5	0.09	0.21
2003	0.79	0.43	2.26	0.88	37	477	2633	1079	6936	92	73	192	169	117	10.8	19	0.51	0.21
2004	0.88	0.47	2.13	0.83	32	509	2313	1080	8019	94	83	197	163	150	13.9	21	0.66	0.21
2005	0.81	0.5	2.41	0.98	27	536	2180	1278	9310	69	56	192	189	18	1.4	11	0.41	0.23
2006	1.37	0.49	2.91	1.29	34	570	2878	1651	10969	59	81	188	243	118	7.1	20	0.59	0.22
2007	1.41	0.44	3.04	1.35	36	606	2220	1838	12812	61	86	187	253	163	8.9	12	0.33	0.2
2008	1.39	0.47	3.16	1.52	44	650	3495	2050	14863	70	97	166	252	211	10.3	40	0.91	0.22
2009	1.35	0.46	3.11	1.38	40	690	2505	2140	17006	80	108	173	239	146	6.8	35	0.88	0.23
2010	1.7	0.46	3.75	1.65	38	728	2055	2729	19735	84	143	181	298	156	5.7	23	0.61	0.2
2011	1.42	0.5	3.29	1.65	39	767	1714	2525	22260	78	111	192	317	216	8.6	12	0.31	0.23
2012	0.87	0.5	3.25	1.55	39	806	2548	2618	24878	77	67	197	306	198	7.6	17	0.44	0.21
2013	1.38	0.53	3.68	1.69	39	845	1434	3107	27985	78	108	200	337	181	5.8	20	0.51	0.23
2014	1.41	0.52	4.11	1.57	36	881	1284	3625	31610	78	110	195	307	188	5.2	12	0.33	0.22
2015	1.17	0.52	4.1	1.56	27	908	1719	3716	35329	75	88	191	298	186	5	19	0.7	0.21
2016	1.52	0.49	4.06	1.79	32	940	2049	3813	39144	63	96	180	323	250	6.6	43	1.34	0.2
2017	2.54	0.51	4.22	2.27	32	972	1227	4101	43245	59	150	173	393	131	3.2	16	0.5	0.2
2018	2.72	0.52	4.55	2.29	34	1006	1075	4582	47827	64	174	166	380	181	4	22	0.65	0.22
2019	1.52	0.53	4.08	2.19	31	1037	560	4234	52063	66	100	161	353	229	5.4	13	0.42	0.21
2020	1.89	0.63	5.09	3.41	30	1067	604	5425	57490	65	123	156	532	140	2.6	20	0.67	0.3
2021	1.74	0.72	5.03	3.16	40	1107	472	5566	63059	61	106	159	503	236	4.2	12	0.3	0.26
2022	2	0.71	4.6	2.65	45	1152	495	5303	68362	70	140	167	443	240	4.5	15	0.33	0.21
2023	1.89	0.66	4.77	2.58	40	1192	373	5682	74044	85	161	180	465	142	2.5	20	0.5	0.19
2024	2.25	0.7	5.15	2.53	26	1218	130	6267	80311	85	191	186	471	122	1.9	8	0.31	0.2
2025	3.97	0.93	5.12	3.64	48	1266	46	6478	86789	66	262	181	658	211	3.3	30	0.63	0.27

IF:	Two years Impact Factor: C2Y / D2Y
AIF:	Average Impact Factor for all series in RePEc in year y
CIF:	Cumulative impact factor
IF5:	Five years Impact Factor: C5Y / D5Y
DOC:	Number of documents published in year y
CDO:	Cumulative number of documents published until year y
CIT:	Number of citations to papers published in year y
NCI:	Number of citations in year y
CCU:	Cumulative number of citations to papers published until year y
D2Y:	Number of articles published in y-1 plus y-2
C2Y:	Cites in y to articles published in y-1 plus y-2
D5Y:	Number of articles published in y-1 until y-5
C5Y:	Cites in y to articles published in y-1 until y-5
SC:	selft citations in y to articles published in y-1 plus y-2
%SC:	Percentage of selft citations in y to articles published in y-1 plus y-2
CiY:	Cites in year y to documents published in year y
II:	Immediacy Index: CiY / Documents.
AII:	Average Immediacy Index for series in RePEc in year y

50 most cited documents in this series

#	Year	Title	Cited
1	1991	EARNINGS MANAGEMENT DURING IMPORT RELIEF INVESTIGATIONS. (1991). Jones, J J. In: Journal of Accounting Research. RePEc:bla:joares:v:29:y:1991:i:2:p:193-228. Full description at Econpapers \|\| Download paper	2081
2	1980	FINANCIAL RATIOS AND THE PROBABILISTIC PREDICTION OF BANKRUPTCY. (1980). Ohlson, J A. In: Journal of Accounting Research. RePEc:bla:joares:v:18:y:1980:i:1:p:109-131. Full description at Econpapers \|\| Download paper	1554
3	1968	EMPIRICAL EVALUATION OF ACCOUNTING INCOME NUMBERS. (1968). Ball, Ray ; Brown, P. In: Journal of Accounting Research. RePEc:bla:joares:v:6:y:1968:i:2:p:159-178. Full description at Econpapers \|\| Download paper	1329
4	1966	FINANCIAL RATIOS AS PREDICTORS OF FAILURE. (1966). Beaver, WH. In: Journal of Accounting Research. RePEc:bla:joares:v:4:y:1966:i::p:71-111. Full description at Econpapers \|\| Download paper	917
5	2000	The economic consequences of increased disclosure. (2000). Leuz, Christian ; Verrecchia, RE. In: Journal of Accounting Research. RePEc:bla:joares:v:38:y:2000:i::p:91-124. Full description at Econpapers \|\| Download paper	850
6	2007	Accounting Information, Disclosure, and the Cost of Capital. (2007). Leuz, Christian ; Verrecchia, Robert E. ; Lambert, Richard . In: Journal of Accounting Research. RePEc:bla:joares:v:45:y:2007:i:2:p:385-420. Full description at Econpapers \|\| Download paper	715
7	2009	Do Managers Withhold Bad News?. (2009). Wysocki, Peter ; Shu, Susan ; KOTHARI, S. P.. In: Journal of Accounting Research. RePEc:bla:joares:v:47:y:2009:i:1:p:241-276. Full description at Econpapers \|\| Download paper	710
8	1984	METHODOLOGICAL ISSUES RELATED TO THE ESTIMATION OF FINANCIAL DISTRESS PREDICTION MODELS. (1984). Zmijewski, ME. In: Journal of Accounting Research. RePEc:bla:joares:v:22:y:1984:i::p:59-82. Full description at Econpapers \|\| Download paper	688
9	2016	Textual Analysis in Accounting and Finance: A Survey. (2016). Loughran, Tim ; McDonald, Bill. In: Journal of Accounting Research. RePEc:bla:joares:v:54:y:2016:i:4:p:1187-1230. Full description at Econpapers \|\| Download paper	686
10	2002	Estimating the Value of Employee Stock Option Portfolios and Their Sensitivities to Price and Volatility. (2002). Core, John. In: Journal of Accounting Research. RePEc:bla:joares:v:40:y:2002:i:3:p:613-630. Full description at Econpapers \|\| Download paper	671
11	1989	POST-EARNINGS-ANNOUNCEMENT DRIFT - DELAYED PRICE RESPONSE OR RISK PREMIUM. (1989). Bernard, VL ; Thomas, J K. In: Journal of Accounting Research. RePEc:bla:joares:v:27:y:1989:i::p:1-36. Full description at Econpapers \|\| Download paper	654
12	2004	What Determines Corporate Transparency?. (2004). BUSHMAN, ROBERT M. ; Piotroski, Joseph D. ; SMITH, ABBIE J.. In: Journal of Accounting Research. RePEc:bla:joares:v:42:y:2004:i:2:p:207-252. Full description at Econpapers \|\| Download paper	651
13	2008	International Accounting Standards and Accounting Quality. (2008). Landsman, Wayne R. ; Barth, Mary E. ; LANG, MARK H.. In: Journal of Accounting Research. RePEc:bla:joares:v:46:y:2008:i:3:p:467-498. Full description at Econpapers \|\| Download paper	650
14	1994	WHY FIRMS VOLUNTARILY DISCLOSE BAD-NEWS. (1994). Skinner, DJ. In: Journal of Accounting Research. RePEc:bla:joares:v:32:y:1994:i:1:p:38-60. Full description at Econpapers \|\| Download paper	648
15	2001	Toward an Implied Cost of Capital. (2001). Lee, Charles ; Gebhardt, William R ; Swaminathan, Bhaskaran. In: Journal of Accounting Research. RePEc:bla:joares:v:39:y:2001:i:1:p:135-176. Full description at Econpapers \|\| Download paper	607
16	2008	Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences. (2008). Leuz, Christian ; Verdi, Rodrigo ; Hail, Luzi ; Daske, Holger. In: Journal of Accounting Research. RePEc:bla:joares:v:46:y:2008:i:5:p:1085-1142. Full description at Econpapers \|\| Download paper	580
17	1968	INFORMATION CONTENT OF ANNUAL EARNINGS ANNOUNCEMENTS. (1968). Beaver, WH. In: Journal of Accounting Research. RePEc:bla:joares:v:6:y:1968:i::p:67-92. Full description at Econpapers \|\| Download paper	564
18	1980	THE PRICING OF AUDIT SERVICES - THEORY AND EVIDENCE. (1980). Simunic, DA. In: Journal of Accounting Research. RePEc:bla:joares:v:18:y:1980:i:1:p:161-190. Full description at Econpapers \|\| Download paper	558
19	1976	CORPORATE FORECASTS OF EARNINGS PER SHARE AND STOCK-PRICE BEHAVIOR - EMPIRICAL TESTS. (1976). Patell, JM. In: Journal of Accounting Research. RePEc:bla:joares:v:14:y:1976:i:2:p:246-276. Full description at Econpapers \|\| Download paper	550
20	1966	FINANCIAL RATIOS AS PREDICTORS OF FAILURE - REPLY. (1966). Beaver, WH. In: Journal of Accounting Research. RePEc:bla:joares:v:4:y:1966:i::p:123-127. Full description at Econpapers \|\| Download paper	549
21	1993	CROSS-SECTIONAL DETERMINANTS OF ANALYST RATINGS OF CORPORATE DISCLOSURES. (1993). Lundholm, R ; Lang, M. In: Journal of Accounting Research. RePEc:bla:joares:v:31:y:1993:i:2:p:246-271. Full description at Econpapers \|\| Download paper	545
22	2016	The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research. (2016). Leuz, Christian ; Wysocki, Peter D. In: Journal of Accounting Research. RePEc:bla:joares:v:54:y:2016:i:2:p:525-622. Full description at Econpapers \|\| Download paper	536
23	1985	DISCLOSURE OF NONPROPRIETARY INFORMATION. (1985). Dye, RA. In: Journal of Accounting Research. RePEc:bla:joares:v:23:y:1985:i:1:p:123-145. Full description at Econpapers \|\| Download paper	517
24	2006	International Differences in the Cost of Equity Capital: Do Legal Institutions and Securities Regulation Matter?. (2006). Leuz, Christian ; Hail, Luzi. In: Journal of Accounting Research. RePEc:bla:joares:v:44:y:2006:i:3:p:485-531. Full description at Econpapers \|\| Download paper	511
25	2000	Corporate disclosure practices, institutional investors, and stock return volatility. (2000). Noe, CF ; Bushee, BJ. In: Journal of Accounting Research. RePEc:bla:joares:v:38:y:2000:i::p:171-202. Full description at Econpapers \|\| Download paper	480
26	2002	Errors in Estimating Accruals: Implications for Empirical Research. (2002). Hribar, Paul. In: Journal of Accounting Research. RePEc:bla:joares:v:40:y:2002:i:1:p:105-134. Full description at Econpapers \|\| Download paper	462
27	1999	The boundaries of financial reporting and how to extend them. (1999). Zarowin, P ; Lev, B. In: Journal of Accounting Research. RePEc:bla:joares:v:37:y:1999:i:2:p:353-385. Full description at Econpapers \|\| Download paper	428
28	1999	Have financial statements lost their relevance?. (1999). Schipper, K ; Francis, J. In: Journal of Accounting Research. RePEc:bla:joares:v:37:y:1999:i:2:p:319-352. Full description at Econpapers \|\| Download paper	404
29	2010	The Role of the Business Press as an Information Intermediary. (2010). Guay, Wayne ; SOPHIA J. W. HAMM, ; Core, John E. ; BUSHEE, BRIAN J.. In: Journal of Accounting Research. RePEc:bla:joares:v:48:y:2010:i:1:p:1-19. Full description at Econpapers \|\| Download paper	399
30	2003	Does Greater FirmâSpecific Return Variation Mean More or Less Informed Stock Pricing?. (2003). Morck, Randall ; Durnev, Artyom ; Zarowin, Paul ; Yeung, Bernard. In: Journal of Accounting Research. RePEc:bla:joares:v:41:y:2003:i:5:p:797-836. Full description at Econpapers \|\| Download paper	395
31	2006	The Press as a Watchdog for Accounting Fraud. (2006). Miller, Gregory S.. In: Journal of Accounting Research. RePEc:bla:joares:v:44:y:2006:i:5:p:1001-1033. Full description at Econpapers \|\| Download paper	392
32	2003	ADRs, Analysts, and Accuracy: Does Cross Listing in the United States Improve a Firms Information Environment and Increase Market Value?. (2003). Lins, Karl ; LANG, MARK H. ; MILLER, DARIUS P.. In: Journal of Accounting Research. RePEc:bla:joares:v:41:y:2003:i:2:p:317-345. Full description at Econpapers \|\| Download paper	385
33	2005	The Association between Outside Directors, Institutional Investors and the Properties of Management Earnings Forecasts. (2005). Bhojraj, Sanjeev ; Sengupta, Partha ; AJINKYA, BIPIN. In: Journal of Accounting Research. RePEc:bla:joares:v:43:y:2005:i:3:p:343-376. Full description at Econpapers \|\| Download paper	377
34	2005	The Association between Corporate Boards, Audit Committees, and Management Earnings Forecasts: An Empirical Analysis. (2005). Vafeas, Nikos ; Karamanou, Irene. In: Journal of Accounting Research. RePEc:bla:joares:v:43:y:2005:i:3:p:453-486. Full description at Econpapers \|\| Download paper	349
35	1994	SHAREHOLDER LITIGATION AND CORPORATE DISCLOSURES. (1994). Schipper, K ; Francis, J ; Philbrick, D. In: Journal of Accounting Research. RePEc:bla:joares:v:32:y:1994:i:2:p:137-164. Full description at Econpapers \|\| Download paper	348
36	1991	TRADING VOLUME AND PRICE REACTIONS TO PUBLIC ANNOUNCEMENTS. (1991). Verrecchia, RE ; Kim, O. In: Journal of Accounting Research. RePEc:bla:joares:v:29:y:1991:i:2:p:302-321. Full description at Econpapers \|\| Download paper	326
37	2000	Value investing: The use of historical financial statement information to separate winners from losers. (2000). Piotroski, JD. In: Journal of Accounting Research. RePEc:bla:joares:v:38:y:2000:i::p:1-41. Full description at Econpapers \|\| Download paper	324
38	2003	Disclosure Practices, Enforcement of Accounting Standards, and Analysts Forecast Accuracy: An International Study. (2003). Hope, Ole-Kristian. In: Journal of Accounting Research. RePEc:bla:joares:v:41:y:2003:i:2:p:235-272. Full description at Econpapers \|\| Download paper	324
39	2010	The Information Content of ForwardâLooking Statements in Corporate FilingsâA NaÃ¯ve Bayesian Machine Learning Approach. (2010). li, feng. In: Journal of Accounting Research. RePEc:bla:joares:v:48:y:2010:i:5:p:1049-1102. Full description at Econpapers \|\| Download paper	316
40	1999	On the association between voluntary disclosure and earnings management. (1999). Kasznik, R. In: Journal of Accounting Research. RePEc:bla:joares:v:37:y:1999:i:1:p:57-81. Full description at Econpapers \|\| Download paper	308
41	2012	Equity Risk Incentives and Corporate Tax Aggressiveness. (2012). Rego, Sonja Olhoft ; Wilson, Ryan. In: Journal of Accounting Research. RePEc:bla:joares:v:50:y:2012:i:3:p:775-810. Full description at Econpapers \|\| Download paper	306
42	2001	Analyst Coverage and Intangible Assets. (2001). Kasznik, Ron ; McNichols, Maureen F ; Barth, Mary E. In: Journal of Accounting Research. RePEc:bla:joares:v:39:y:2001:i:1:p:1-34. Full description at Econpapers \|\| Download paper	305
43	2015	Political Incentives to Suppress Negative Information: Evidence from Chinese Listed Firms. (2015). Wong, T J ; Zhang, Tianyu ; Piotroski, Joseph D. In: Journal of Accounting Research. RePEc:bla:joares:v:53:y:2015:i:2:p:405-459. Full description at Econpapers \|\| Download paper	293
44	2012	Transparency, Liquidity, and Valuation: International Evidence on When Transparency Matters Most. (2012). Lins, Karl ; Maffett, Mark ; Lang, Mark. In: Journal of Accounting Research. RePEc:bla:joares:v:50:y:2012:i:3:p:729-774. Full description at Econpapers \|\| Download paper	291
45	1991	EARNINGS AS AN EXPLANATORY VARIABLE FOR RETURNS. (1991). Harris, TS ; Easton, PD. In: Journal of Accounting Research. RePEc:bla:joares:v:29:y:1991:i:1:p:19-36. Full description at Econpapers \|\| Download paper	289
46	2006	The Role of Accruals in Asymmetrically Timely Gain and Loss Recognition. (2006). Ball, Ray ; Shivakumar, Lakshmanan. In: Journal of Accounting Research. RePEc:bla:joares:v:44:y:2006:i:2:p:207-242. Full description at Econpapers \|\| Download paper	288
47	2008	Voluntary Disclosure, Earnings Quality, and Cost of Capital. (2008). Olsson, Per ; Francis, Jennifer ; Nanda, Dhananjay. In: Journal of Accounting Research. RePEc:bla:joares:v:46:y:2008:i:1:p:53-99. Full description at Econpapers \|\| Download paper	285
48	2014	Political Connections and the Cost of Bank Loans. (2014). Ma, Yue ; Lin, Chen ; Jiang, Liangliang ; Houston, Joel F.. In: Journal of Accounting Research. RePEc:bla:joares:v:52:y:2014:i:1:p:193-243. Full description at Econpapers \|\| Download paper	284
49	2005	Do External Auditors Perform a Corporate Governance Role in Emerging Markets? Evidence from East Asia. (2005). Wong, T. J. ; Joseph P. H. Fan, . In: Journal of Accounting Research. RePEc:bla:joares:v:43:y:2005:i:1:p:35-72. Full description at Econpapers \|\| Download paper	284
50	1998	Are nonfinancial measures leading indicators of financial performance? An analysis of customer satisfaction. (1998). Larcker, DF ; Ittner, CD. In: Journal of Accounting Research. RePEc:bla:joares:v:36:y:1998:i::p:1-35. Full description at Econpapers \|\| Download paper	282

50 most relevant documents in this series (papers most cited in the last two years)

#	Year	Title	Cited
1	1991	EARNINGS MANAGEMENT DURING IMPORT RELIEF INVESTIGATIONS. (1991). Jones, J J. In: Journal of Accounting Research. RePEc:bla:joares:v:29:y:1991:i:2:p:193-228. Full description at Econpapers \|\| Download paper	353
2	2016	Textual Analysis in Accounting and Finance: A Survey. (2016). Loughran, Tim ; McDonald, Bill. In: Journal of Accounting Research. RePEc:bla:joares:v:54:y:2016:i:4:p:1187-1230. Full description at Econpapers \|\| Download paper	275
3	1980	FINANCIAL RATIOS AND THE PROBABILISTIC PREDICTION OF BANKRUPTCY. (1980). Ohlson, J A. In: Journal of Accounting Research. RePEc:bla:joares:v:18:y:1980:i:1:p:109-131. Full description at Econpapers \|\| Download paper	267
4	2009	Do Managers Withhold Bad News?. (2009). Wysocki, Peter ; Shu, Susan ; KOTHARI, S. P.. In: Journal of Accounting Research. RePEc:bla:joares:v:47:y:2009:i:1:p:241-276. Full description at Econpapers \|\| Download paper	224
5	2016	The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research. (2016). Leuz, Christian ; Wysocki, Peter D. In: Journal of Accounting Research. RePEc:bla:joares:v:54:y:2016:i:2:p:525-622. Full description at Econpapers \|\| Download paper	184
6	2010	The Role of the Business Press as an Information Intermediary. (2010). Guay, Wayne ; SOPHIA J. W. HAMM, ; Core, John E. ; BUSHEE, BRIAN J.. In: Journal of Accounting Research. RePEc:bla:joares:v:48:y:2010:i:1:p:1-19. Full description at Econpapers \|\| Download paper	165
7	2007	Accounting Information, Disclosure, and the Cost of Capital. (2007). Leuz, Christian ; Verrecchia, Robert E. ; Lambert, Richard . In: Journal of Accounting Research. RePEc:bla:joares:v:45:y:2007:i:2:p:385-420. Full description at Econpapers \|\| Download paper	145
8	1968	EMPIRICAL EVALUATION OF ACCOUNTING INCOME NUMBERS. (1968). Ball, Ray ; Brown, P. In: Journal of Accounting Research. RePEc:bla:joares:v:6:y:1968:i:2:p:159-178. Full description at Econpapers \|\| Download paper	136
9	2006	The Press as a Watchdog for Accounting Fraud. (2006). Miller, Gregory S.. In: Journal of Accounting Research. RePEc:bla:joares:v:44:y:2006:i:5:p:1001-1033. Full description at Econpapers \|\| Download paper	132
10	1966	FINANCIAL RATIOS AS PREDICTORS OF FAILURE. (1966). Beaver, WH. In: Journal of Accounting Research. RePEc:bla:joares:v:4:y:1966:i::p:71-111. Full description at Econpapers \|\| Download paper	124
11	1966	FINANCIAL RATIOS AS PREDICTORS OF FAILURE - REPLY. (1966). Beaver, WH. In: Journal of Accounting Research. RePEc:bla:joares:v:4:y:1966:i::p:123-127. Full description at Econpapers \|\| Download paper	121
12	2010	The Information Content of ForwardâLooking Statements in Corporate FilingsâA NaÃ¯ve Bayesian Machine Learning Approach. (2010). li, feng. In: Journal of Accounting Research. RePEc:bla:joares:v:48:y:2010:i:5:p:1049-1102. Full description at Econpapers \|\| Download paper	116
13	2001	Toward an Implied Cost of Capital. (2001). Lee, Charles ; Gebhardt, William R ; Swaminathan, Bhaskaran. In: Journal of Accounting Research. RePEc:bla:joares:v:39:y:2001:i:1:p:135-176. Full description at Econpapers \|\| Download paper	110
14	2023	Executive Compensation Tied to ESG Performance: International Evidence. (2023). Reichelstein, Stefan ; Cohen, Shira ; Kadach, Igor ; Ormazabal, Gaizka. In: Journal of Accounting Research. RePEc:bla:joares:v:61:y:2023:i:3:p:805-853. Full description at Econpapers \|\| Download paper	107
15	2004	What Determines Corporate Transparency?. (2004). BUSHMAN, ROBERT M. ; Piotroski, Joseph D. ; SMITH, ABBIE J.. In: Journal of Accounting Research. RePEc:bla:joares:v:42:y:2004:i:2:p:207-252. Full description at Econpapers \|\| Download paper	103
16	1980	THE PRICING OF AUDIT SERVICES - THEORY AND EVIDENCE. (1980). Simunic, DA. In: Journal of Accounting Research. RePEc:bla:joares:v:18:y:1980:i:1:p:161-190. Full description at Econpapers \|\| Download paper	102
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Citing documents used to compute impact factor: 262

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2025	Digital transformation, carbon performance and financial performance: empirical evidence from the Chinese stock market. (2025). Li, Buxi ; Tong, Ziqiang ; Yang, Lei. In: Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development. RePEc:spr:endesu:v:27:y:2025:i:7:d:10.1007_s10668-024-04564-y. Full description at Econpapers \|\| Download paper
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2025	Customer concentration and corporate greenwashing. (2025). Tang, Jinghua ; He, Hongbo ; Xie, Haonan ; Wu, Chanjun ; Wei, Yufen ; Lin, Muyangzi. In: Research in International Business and Finance. RePEc:eee:riibaf:v:79:y:2025:i:c:s0275531925003460. Full description at Econpapers \|\| Download paper
2025	Do tax incentives make firms greener? Evidence from the accelerated depreciation policy in China. (2025). Cao, Zhangfan ; Li, Xiaoqian ; Hu, Guoliu. In: The British Accounting Review. RePEc:eee:bracre:v:57:y:2025:i:5:s089083892400297x. Full description at Econpapers \|\| Download paper
2025	EPA scrutiny and voluntary environmental disclosures. (2025). Zakota, Mark. In: Review of Accounting Studies. RePEc:spr:reaccs:v:30:y:2025:i:4:d:10.1007_s11142-025-09901-8. Full description at Econpapers \|\| Download paper
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2025	Corporate hypocrisy and ESG rating divergence. (2025). He, Renxiang ; Chen, Hongtao ; Zhu, Xiang. In: Corporate Social Responsibility and Environmental Management. RePEc:wly:corsem:v:32:y:2025:i:1:p:1122-1146. Full description at Econpapers \|\| Download paper
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2025	Examining the transmission of credit and liquidity risks: A network analysis for EMU sovereign debt markets. (2025). Sosvilla-Rivero, Simon ; GÃ³mez-Puig, Marta ; Gmez-Puig, Marta ; Fernandez-Perez, Adrin. In: IREA Working Papers. RePEc:ira:wpaper:202504. Full description at Econpapers \|\| Download paper
2025	Examining the transmission of credit and liquidity risks: A network analysis for EMU sovereign debt markets. (2025). Sosvilla-Rivero, Simon ; GÃ³mez-Puig, Marta ; Gmez-Puig, Marta ; Fernandez-Perez, Adrin. In: The North American Journal of Economics and Finance. RePEc:eee:ecofin:v:77:y:2025:i:c:s1062940825000476. Full description at Econpapers \|\| Download paper
2025	Generalist managers and firm innovation worldwide: The role of innovation-specific institutions. (2025). Wu, Yue Rio ; Huang, Sterling ; Tsang, Albert ; Wang, Kun Tracy. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:79:y:2025:i:2:s0165410124000855. Full description at Econpapers \|\| Download paper
2025	Does CEO inside debt really improve financial reporting quality?. (2025). Szles, MT ; Cascino, Stefano ; Veenman, David. In: LSE Research Online Documents on Economics. RePEc:ehl:lserod:128078. Full description at Econpapers \|\| Download paper
2025	Managersâ staging of earnings conference calls around actual share repurchases. (2025). Do, Huy N ; Duong, Hong Kim. In: Journal of Business Finance & Accounting. RePEc:bla:jbfnac:v:52:y:2025:i:1:p:295-341. Full description at Econpapers \|\| Download paper
2025	The real effects of M&As on targetsâ peers. (2025). Li, Wen ; Du, Linda ; Sun, Jianfei. In: Journal of Business Finance & Accounting. RePEc:bla:jbfnac:v:52:y:2025:i:2:p:750-784. Full description at Econpapers \|\| Download paper
2025	Does the textual quality of prospectuses affect gross spread in seasoned equity offerings?. (2025). Yu, Xiaoxiao ; Nerur, Sridhar Panchapakesan ; Nagarajan, Nandu J ; Srinidhi, Bin. In: Journal of Business Finance & Accounting. RePEc:bla:jbfnac:v:52:y:2025:i:2:p:817-871. Full description at Econpapers \|\| Download paper
2025	Just Friends? Managersâ Connections to Judges. (2025). Xu, Yanping ; Roychowdhury, Sugata ; Huang, Sterling ; Sletten, Ewa. In: Journal of Accounting Research. RePEc:bla:joares:v:63:y:2025:i:1:p:461-502. Full description at Econpapers \|\| Download paper
2025	The Importance of Luck in Executive Promotion Tournaments: Theory and Evidence. (2025). Fung, Scott ; Devaro, Jed. In: Journal of Business Finance & Accounting. RePEc:bla:jbfnac:v:52:y:2025:i:3:p:1349-1373. Full description at Econpapers \|\| Download paper
2025	How Do Investors Benefit From Firmsâ Simultaneous Issuance of Multiyear Earnings Forecasts?. (2025). Basu, Sudipta ; Lee, Caroline. In: Journal of Business Finance & Accounting. RePEc:bla:jbfnac:v:52:y:2025:i:4:p:1985-2009. Full description at Econpapers \|\| Download paper
2025	FinTextSim: Enhancing Financial Text Analysis with BERTopic. (2025). Ordieres-Mer, Joaqu'In ; Jehnen, Simon ; Villalba, Javier. In: Papers. RePEc:arx:papers:2504.15683. Full description at Econpapers \|\| Download paper
2025	Do boards effectively link firm objectives to CEO bonus performance measures?. (2025). Brennan, Niamh M ; Lenihan, Orla. In: Journal of Management & Governance. RePEc:kap:jmgtgv:v:29:y:2025:i:1:d:10.1007_s10997-023-09690-9. Full description at Econpapers \|\| Download paper
2025	The impact of CEO contract duration on corporate misconduct. (2025). Zou, Mingyang ; Yang, Yang. In: Journal of Business Research. RePEc:eee:jbrese:v:188:y:2025:i:c:s0148296324006143. Full description at Econpapers \|\| Download paper
2025	Financial regulation and corporate social responsibility: Evidence from China. (2025). Wu, Jiejie ; Liu, QI. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:89:y:2025:i:c:s0927538x24003512. Full description at Econpapers \|\| Download paper
2025	A literature review on corporate governance and ESG research: Emerging trends and future directions. (2025). Arduino, Francesca Romana ; Buchetti, Bruno ; Perdichizzi, Salvatore. In: International Review of Financial Analysis. RePEc:eee:finana:v:97:y:2025:i:c:s1057521924006914. Full description at Econpapers \|\| Download paper
2025	Chinese corporate governance research over the last decade (2014 - 2023). (2025). He, Feng ; Zheng, Guohong ; Han, Wei ; Xiao, Zhongyi. In: International Review of Financial Analysis. RePEc:eee:finana:v:97:y:2025:i:c:s105752192400749x. Full description at Econpapers \|\| Download paper
2025	ESG: A panacea for market power?. (2025). Bond, Philip ; Levit, Doron. In: Journal of Financial Economics. RePEc:eee:jfinec:v:165:y:2025:i:c:s0304405x24002149. Full description at Econpapers \|\| Download paper
2025	ESG ratings, executive pay-for-performance sensitivity and within-firm pay gap. (2025). Li, Xinze ; Wang, XI ; Zhao, Zuoxiang. In: Palgrave Communications. RePEc:pal:palcom:v:12:y:2025:i:1:d:10.1057_s41599-025-04908-7. Full description at Econpapers \|\| Download paper
2025	The Disconnect between Syndicated Lending Activities and ESG Determinants in Banksâ¬â¢ Executive Compensation. (2025). Maurer, Anna-Maria Isabel. In: Journal of Applied Finance & Banking. RePEc:spt:apfiba:v:15:y:2025:i:3:f:15_3_2. Full description at Econpapers \|\| Download paper
2025	The Effect of Environmental, Social, and Governance Pillars on CEO Compensation: Evidence From USâListed Companies. (2025). Lu, Chiawu ; Huang, Chien ; Chih, Hsianglin ; Chen, Tseryieth. In: Sustainable Development. RePEc:wly:sustdv:v:33:y:2025:i:3:p:4128-4146. Full description at Econpapers \|\| Download paper
2025	Reprint of: Heterogeneity in the integration of ESG measures in executive compensation: Determinants, contracting details and outcomes. (2025). Hou, Shilin ; Zhou, Shan ; Yu, Chuan ; Shen, Jianfeng. In: The British Accounting Review. RePEc:eee:bracre:v:57:y:2025:i:1:s0890838925000095. Full description at Econpapers \|\| Download paper
2025	Does ESG rating disagreement affect management tone manipulation?. (2025). Chen, Hua ; Wang, Zhuang. In: International Review of Financial Analysis. RePEc:eee:finana:v:101:y:2025:i:c:s1057521925001267. Full description at Econpapers \|\| Download paper
2025	What you see is not what you get: ESG scores and greenwashing risk. (2025). Eckberg, Jens ; Dorfleitner, Gregor ; Utz, Sebastian ; Kathan, Manuel C ; Chmel, Lea. In: Finance Research Letters. RePEc:eee:finlet:v:74:y:2025:i:c:s1544612324017392. Full description at Econpapers \|\| Download paper
2025	Does ESG rating disagreement impede corporate green innovation?. (2025). Zhu, Jialei ; Yao, Zhu ; Xiong, Zhengde ; Lu, Xinxin. In: Global Finance Journal. RePEc:eee:glofin:v:64:y:2025:i:c:s1044028324001406. Full description at Econpapers \|\| Download paper
2025	Does ESG rating policy reduce corporate risk-taking? Evidence from China. (2025). Zhou, Fu-You ; Wu, Shilei ; Hao, Jiawei ; Si, Deng-Kui. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:90:y:2025:i:c:s0927538x24004062. Full description at Econpapers \|\| Download paper
2025	Strategic alliances and corporate ESG performance. (2025). He, Yurun ; Li, Wei ; Wen, Jiayu ; Lin, Huiting. In: International Review of Economics & Finance. RePEc:eee:reveco:v:98:y:2025:i:c:s1059056025000188. Full description at Econpapers \|\| Download paper
2025	Executives with digital backgrounds and corporate ESG performance: Evidence from China. (2025). Yu, DI ; Zhu, Yongyi. In: Research in International Business and Finance. RePEc:eee:riibaf:v:75:y:2025:i:c:s0275531925000212. Full description at Econpapers \|\| Download paper
2025	The impact of corporate financialization on ESG performance: A perspective based on executive incentives. (2025). Xing, Yafei ; Xiao, Daibo ; Liu, Zheng ; Wang, Junwei. In: Finance Research Letters. RePEc:eee:finlet:v:76:y:2025:i:c:s1544612325001989. Full description at Econpapers \|\| Download paper
2025	Optimal government ESG incentive and ESG performance under common ownership. (2025). Zhuo, Jiayi ; Yang, Zeyu ; Zhang, Yuqian. In: Economic Modelling. RePEc:eee:ecmode:v:147:y:2025:i:c:s026499932500046x. Full description at Econpapers \|\| Download paper
2025	CEO pay structure and ESG rating disagreement. (2025). Liu, Xiangqiang ; Peng, Yuling ; Wu, Chu-Hua. In: International Review of Financial Analysis. RePEc:eee:finana:v:102:y:2025:i:c:s1057521925001887. Full description at Econpapers \|\| Download paper
2025	ESG, Cohort Effect, and Energy Consumption Intensity. (2025). Zhang, Hongwei ; Tan, Weijie ; Wen, Ruosi ; Huang, Yongjian ; Yuan, Run. In: Journal of the Knowledge Economy. RePEc:spr:jknowl:v:16:y:2025:i:3:d:10.1007_s13132-024-02313-0. Full description at Econpapers \|\| Download paper
2025	State-Owned Capital Participation and Corporate Environmental, Social, and Governance Performance: Evidence from Chinese Private Firms. (2025). Mei, Yali ; Wang, Kui ; Li, Jinhua. In: Journal of the Knowledge Economy. RePEc:spr:jknowl:v:16:y:2025:i:3:d:10.1007_s13132-024-02432-8. Full description at Econpapers \|\| Download paper
2025	Environmental Performance and Firm Value: The Moderating Role of ESGâExecutive Compensation. (2025). Sanz, Francesc Prior ; Cuadros, Jordi ; Martinezblasco, Monica ; Dohrmann, Marcel. In: Sustainable Development. RePEc:wly:sustdv:v:33:y:2025:i:4:p:6215-6227. Full description at Econpapers \|\| Download paper
2025	Opportunity or obstacle? Climate risk disclosure and corporate ESG performance. (2025). Xia, Bingyu ; Wang, Chao ; Wei, Ran ; Duan, Dingkang. In: International Review of Economics & Finance. RePEc:eee:reveco:v:100:y:2025:i:c:s1059056025002643. Full description at Econpapers \|\| Download paper
2025	Do management climate change concerns mitigate greenwashing? Evidence from China. (2025). Yang, Jinyu ; Cao, Jiawei ; Yue, Sishi. In: Emerging Markets Review. RePEc:eee:ememar:v:67:y:2025:i:c:s1566014125000573. Full description at Econpapers \|\| Download paper
2025	CEO financial distress experience and CSR: A contingency perspective. (2025). Khoo, Eunice S ; Lu, Louise Y ; Balaji, Pavithra ; Qian, Cuili. In: Journal of Business Research. RePEc:eee:jbrese:v:199:y:2025:i:c:s0148296325003698. Full description at Econpapers \|\| Download paper
2025	The opaque scorecard: Environmental, social and financial information during a crisis. (2025). Epure, Mircea ; Hasancebi, Serhat. In: Economics Working Papers. RePEc:upf:upfgen:1932. Full description at Econpapers \|\| Download paper
2025	The Opaque Scorecard: Environmental, Social and Financial Information During a Crisis. (2025). Epure, Mircea ; Hasancebi, Serhat. In: Working Papers. RePEc:bge:wpaper:1543. Full description at Econpapers \|\| Download paper
2025	Executive environmental experience and corporate ESG performance: Evidence from Chinese listed companies. (2025). Yang, XU ; Li, Ming ; Shangguan, Jade. In: Finance Research Letters. RePEc:eee:finlet:v:83:y:2025:i:c:s154461232500933x. Full description at Econpapers \|\| Download paper
2025	The spillover effect of customer annual report tone on supplier ESG decisions. (2025). Xin, Yingying ; Zeng, Xiao ; Xiang, Kai. In: International Review of Financial Analysis. RePEc:eee:finana:v:107:y:2025:i:c:s1057521925007525. Full description at Econpapers \|\| Download paper
2025	Wage asymmetries in Portugal: The top executiveâworker pay gap and its implications for Sustainable Development Goal 10. (2025). Matos, Pedro Verga ; Neves, Pedro. In: Innovation and Green Development. RePEc:eee:ingrde:v:4:y:2025:i:5:s2949753125000980. Full description at Econpapers \|\| Download paper
2025	Data assets, supply chain spillovers, and corporate ESG development â Evidence from Chinese listed companies. (2025). Hao, YU ; Cao, Wenxuan ; Zhang, Shengling ; Ji, Ruibing ; Wang, Nuo. In: Structural Change and Economic Dynamics. RePEc:eee:streco:v:75:y:2025:i:c:p:880-894. Full description at Econpapers \|\| Download paper
2025	Tone at the top: leadership makeover and ESG focus in Indian private banks. (2025). Ghosh, Saibal. In: International Journal of Disclosure and Governance. RePEc:pal:ijodag:v:22:y:2025:i:4:d:10.1057_s41310-024-00278-9. Full description at Econpapers \|\| Download paper
2025	Driving the Sustainability Transition From Policy to Practice: Synergizing Corporate Governance and Technological Innovation to Advance Responsible Consumption and Production. (2025). Yusheng, Kong ; Agyemang, Andrew Osei ; Osei, Abednego. In: Sustainable Development. RePEc:wly:sustdv:v:33:y:2025:i:5:p:6528-6548. Full description at Econpapers \|\| Download paper
2025	Shaping ESG commitment through organizational psychological capital: The role of CEO power. (2025). Elamer, Ahmed ; Mahran, Karim. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:34:y:2025:i:1:p:690-707. Full description at Econpapers \|\| Download paper
2025	How the social dimension of ESG influences CEO compensation: Role of CEO and board characteristics. (2025). Mangla, Sachin Kumar ; Rath, Chetna ; Tripathy, Asit. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:34:y:2025:i:1:p:762-777. Full description at Econpapers \|\| Download paper
2025	Are People Willing to Pay for Reduced Inequality?. (2025). Lloyd, Thomas ; Hill, Brian. In: Management Science. RePEc:inm:ormnsc:v:71:y:2025:i:1:p:146-161. Full description at Econpapers \|\| Download paper
2025	Does Managerial StockâBased Compensation Improve Chinese Manufacturing Firms Carbon Performance? Regulating Preferences and Climate Risk Exposure. (2025). Qu, Zihao ; Wang, Xian ; Li, Shaoyu ; Zhu, Chunhui. In: Accounting and Finance. RePEc:bla:acctfi:v:65:y:2025:i:4:p:3923-3945. Full description at Econpapers \|\| Download paper
2025	The Impact of the CEOâEmployee Pay Gap on Corporate Social Responsibility. (2025). Tan, Yiqing. In: Australian Accounting Review. RePEc:bla:ausact:v:35:y:2025:i:3:p:241-256. Full description at Econpapers \|\| Download paper
2025	Carbon Performance and Executive Compensation: The Moderating Role of Governance. (2025). Alhossini, Mohammed A ; Alzyod, Mohammad H ; Alsayed, Mahmoud ; Malagila, John K ; Ntim, Collins G. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:34:y:2025:i:7:p:8358-8389. Full description at Econpapers \|\| Download paper
2025	Can Voluntary Environmental Regulation Improve Corporate ESG? New Evidence From Green Factories in China. (2025). Wang, Jianlong ; Liu, Yong ; He, Jiaqi ; Zhang, Guidong. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:34:y:2025:i:7:p:9513-9539. Full description at Econpapers \|\| Download paper
2025	Toxic Chief Executive Officers; Environmental, Social, and Governance Institutional Investors as Watchdogs; and the Labor Market Outcomes. (2025). Lel, Ugur. In: Management Science. RePEc:inm:ormnsc:v:71:y:2025:i:7:p:5722-5745. Full description at Econpapers \|\| Download paper
2025	Configurations of Corporate Governance Mechanisms and Sustainable Development: A Review. (2025). Soni, Tarun ; Quttainah, Majdi Anwar ; Pathak, Ankita. In: Indian Journal of Corporate Governance. RePEc:sae:ijcgvn:v:18:y:2025:i:1:p:38-91. Full description at Econpapers \|\| Download paper
2025	ESG pay and corporate social irresponsibility: Does culture matter?. (2025). Roszkowskamenkes, Maria. In: Business Ethics, the Environment & Responsibility. RePEc:wly:buseth:v:34:y:2025:i:4:p:1860-1885. Full description at Econpapers \|\| Download paper
2025	CEO Ability and ESG Responsibility Fulfillment. (2025). Li, Yan ; Liang, Lin. In: Business Ethics, the Environment & Responsibility. RePEc:wly:buseth:v:34:y:2025:i:4:p:2243-2258. Full description at Econpapers \|\| Download paper
2025	Seeing is believing: Do faceâtoâface meetings between independent directors and investors enhance corporate ESG performance?. (2025). Liu, QI ; Chen, Chen ; Qin, Shuai. In: Corporate Social Responsibility and Environmental Management. RePEc:wly:corsem:v:32:y:2025:i:1:p:1213-1229. Full description at Econpapers \|\| Download paper
2025	âGâ and ESG Strategy Integration and Disclosure: Exploring the GovernanceâRelated Factors That Influence Companies DecisionâMaking. (2025). Eisenschmidt, Karsten ; Krasodomska, Joanna. In: Corporate Social Responsibility and Environmental Management. RePEc:wly:corsem:v:32:y:2025:i:2:p:2681-2696. Full description at Econpapers \|\| Download paper
2025	Sustainability Committee, External Assurance, and ESG Performance: Empirical Evidence From Banking Industry in Emerging Economies. (2025). Almarayeh, Taha ; Alharasis, Esraa ; Tumewang, Yunice Karina. In: Corporate Social Responsibility and Environmental Management. RePEc:wly:corsem:v:32:y:2025:i:2:p:2728-2745. Full description at Econpapers \|\| Download paper
2025	On the Relationship Between Financial Distress and ESG Scores. (2025). Lehner, Sebastian ; Lohmann, Christian ; Mllenhoff, Steffen. In: Corporate Social Responsibility and Environmental Management. RePEc:wly:corsem:v:32:y:2025:i:5:p:6377-6401. Full description at Econpapers \|\| Download paper
2025	Reporting Under the EU Taxonomy Regulation: The Role of Sustainability Committee and SustainabilityâRelated Executive Compensation. (2025). Zarzycka, Ewelina ; Dobija, Dorota ; Kozowski, Ukasz ; Krasodomska, Joanna ; Kravchenko, Grygorii. In: Corporate Social Responsibility and Environmental Management. RePEc:wly:corsem:v:32:y:2025:i:6:p:7888-7901. Full description at Econpapers \|\| Download paper
2025	Assessing the Impact of Board Sustainability Committees on Greenhouse Gas Performance: Evidence From Industrialised European Countries. (2025). Saa, Vida Y ; Yongsheng, Guo ; Morrison, Emmanuel A ; Adu, Douglas A ; Kimani, Danson. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:34:y:2025:i:2:p:2529-2555. Full description at Econpapers \|\| Download paper
2025	Gender Diversity Leadership and ESG Performance: The Influence of Women on Boards and in Management. (2025). Esposito, Gabriella ; Sandretto, Davide ; Rizzi, Alessandro. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:34:y:2025:i:4:p:5075-5094. Full description at Econpapers \|\| Download paper
2025	Agency costs of stakeholderism: Evidence from compensation contracting at AT&T. (2025). Bryan, Stephen ; Nash, Robert ; Patel, Ajay. In: Journal of Applied Corporate Finance. RePEc:bla:jacrfn:v:37:y:2025:i:2:p:60-76. Full description at Econpapers \|\| Download paper
2025	Information acquisition costs and price informativeness: global evidence. (2025). Watts, Edward M ; McClure, Charles G ; Shi, Shawn X. In: Review of Accounting Studies. RePEc:spr:reaccs:v:30:y:2025:i:3:d:10.1007_s11142-025-09906-3. Full description at Econpapers \|\| Download paper
2025	Unexpected defaults: the role of information opacity. (2025). Ertan, Aytekin ; Wittenberg-Moerman, Regina ; Lee, Yun. In: Review of Accounting Studies. RePEc:spr:reaccs:v:30:y:2025:i:1:d:10.1007_s11142-024-09842-8. Full description at Econpapers \|\| Download paper
2025	The Shadow of Peer Death Among Rank-and-File Employees: Evidence from Audit Office. (2025). Xie, Yuhui ; Shentu, Lirong ; Du, Xingqiang. In: Journal of Business Ethics. RePEc:kap:jbuset:v:200:y:2025:i:2:d:10.1007_s10551-024-05904-8. Full description at Econpapers \|\| Download paper
2025	Chapter 11 bankruptcy outcomes and gubernatorial election cycles. (2025). Breuer, Wolfgang ; Haas, Simon ; Knetsch, Andreas. In: Finance Research Letters. RePEc:eee:finlet:v:82:y:2025:i:c:s1544612325007822. Full description at Econpapers \|\| Download paper
2025	When climate policies waver: Firms, debt, and the investment-financing maturity mismatch. (2025). Ren, Boru ; Liu, Junjie ; Ma, Junfeng ; Tan, Chunzhi. In: Finance Research Letters. RePEc:eee:finlet:v:85:y:2025:i:pb:s154461232501284x. Full description at Econpapers \|\| Download paper
2025	Political elections, doctrine shifts, voting margins, and earnings management: the mediating role of capital markets and financial analysts coverage. (2025). Mos, Catalin. In: Finance Research Letters. RePEc:eee:finlet:v:85:y:2025:i:pc:s1544612325013352. Full description at Econpapers \|\| Download paper
2025	Cautious and conscientious or fish in troubled waters: Knightian uncertainty and financial restatement. (2025). Sensoy, Ahmet ; Fang, Xizhe ; Ji, Xinyuan ; Ma, Tingting ; Niu, Duo. In: Research in International Business and Finance. RePEc:eee:riibaf:v:80:y:2025:i:c:s0275531925003915. Full description at Econpapers \|\| Download paper
2025	CPA exam score and auditorsâ salaries. (2025). Sundgren, Stefan ; Milln, Ana ; Ortn-Ngel, Pedro. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:21:y:2025:i:2:s1815566925000141. Full description at Econpapers \|\| Download paper
2025	Regulatory avoidance responses to private Country-by-Country Reporting. (2025). Hugger, Felix. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:32:y:2025:i:1:d:10.1007_s10797-024-09827-y. Full description at Econpapers \|\| Download paper
2025	Financializing the professions: He rise of private equity in accounting. (2025). Barrios, John Manuel ; Abramova, Inna. In: Working Papers. RePEc:zbw:cbscwp:336743. Full description at Econpapers \|\| Download paper
2025	Firmsâ real and reporting responses to taxation: A review. (2025). Lester, Rebecca ; Olbert, Marcel. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:80:y:2025:i:2:s0165410125000734. Full description at Econpapers \|\| Download paper
2025	Peer default and EDGAR searches. (2025). Zhang, Zilong ; Lin, Yupeng. In: Journal of Corporate Finance. RePEc:eee:corfin:v:95:y:2025:i:c:s0929119925001592. Full description at Econpapers \|\| Download paper
2025	Air pollution and managersâ forecasting ability. (2025). Fan, Zhongwen ; Li, Siman ; Ali, Ashiq. In: Review of Accounting Studies. RePEc:spr:reaccs:v:30:y:2025:i:4:d:10.1007_s11142-025-09895-3. Full description at Econpapers \|\| Download paper
2025	How Does Climate Policy Uncertainty Affect Banks Loan Loss Provisions?âEvidence From China. (2025). He, Feng ; Li, Jie ; Lian, Yonghui. In: Managerial and Decision Economics. RePEc:wly:mgtdec:v:46:y:2025:i:5:p:3039-3066. Full description at Econpapers \|\| Download paper
2025	Real effects of lagged guidance from prudential regulators on CECL. (2025). Roychowdhury, Sugata ; Basu, Riddha ; Sinha, Kirti. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:80:y:2025:i:2:s0165410125000448. Full description at Econpapers \|\| Download paper
2025	Discretion in pay ratio estimation. (2025). Ghosh, Chinmoy ; Alam, Zinat ; Ryan, Harley E ; Wang, Lingling. In: Journal of Banking & Finance. RePEc:eee:jbfina:v:173:y:2025:i:c:s0378426625000366. Full description at Econpapers \|\| Download paper
2025	Minority shareholders protection and executive compensation contract effectiveness: Evidence from the establishment of the China Securities Investor Service Center. (2025). Zhang, Xiang ; Li, Hongzhan ; Xu, Chongjie. In: Economic Modelling. RePEc:eee:ecmode:v:151:y:2025:i:c:s0264999325002081. Full description at Econpapers \|\| Download paper
2025	Corporate unity culture and executives pay-performance sensitivity: Evidence from China. (2025). Yuan, Rongli ; Jiang, NA. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:93:y:2025:i:c:s0927538x25002392. Full description at Econpapers \|\| Download paper
2025	Individual and Corporate Social Responsibility: Redemption from Excessive Executive Pay?. (2025). Ding, Shujun ; Zhang, Rengong Alex ; Chen, Qiu. In: Journal of Business Ethics. RePEc:kap:jbuset:v:201:y:2025:i:3:d:10.1007_s10551-024-05920-8. Full description at Econpapers \|\| Download paper
2025	Rank-and-File Employee Stock Options and Workplace Safety. (2025). Chen, Yangyang ; Veeraraghavan, Madhu ; Zolotoy, Leon ; Ofosu, Emmanuel ; Osullivan, Don. In: Management Science. RePEc:inm:ormnsc:v:71:y:2025:i:7:p:5971-5996. Full description at Econpapers \|\| Download paper
2025	An unintentional consequence of taxation: Tax cuts and vertical pay dispersion. (2025). Zheng, Ying ; Song, Xiaoning ; Wu, Cen. In: Journal of Business Finance & Accounting. RePEc:bla:jbfnac:v:52:y:2025:i:1:p:158-181. Full description at Econpapers \|\| Download paper
2025	Influential Information Supply or Just a Modern Pillory? Investor Perceptions of the CEO Pay Ratio Disclosure Rule. (2025). Schfer, Peter ; Delic, Anamarija. In: Journal of Business Finance & Accounting. RePEc:bla:jbfnac:v:52:y:2025:i:4:p:1784-1811. Full description at Econpapers \|\| Download paper
2025	Promotion decisions and the adoption of explicit potential assessment. (2025). Grabner, Isabella ; Moers, Frank ; Knneke, Judith. In: Other publications TiSEM. RePEc:tiu:tiutis:cd81d3bd-ce65-4a47-b552-64a6219104f0. Full description at Econpapers \|\| Download paper
2025	Promotion Decisions and the Adoption of Explicit Potential Assessment. (2025). Knneke, Judith ; Grabner, Isabella ; Moers, Frank. In: Management Science. RePEc:inm:ormnsc:v:71:y:2025:i:11:p:9233-9255. Full description at Econpapers \|\| Download paper
2025	Bearish bets and the press: On the relation between short interest and media tone. (2025). Mller, Sebastian ; Jacobs, Heiko ; Lauber, Alexander. In: Journal of International Financial Markets, Institutions and Money. RePEc:eee:intfin:v:104:y:2025:i:c:s1042443125000952. Full description at Econpapers \|\| Download paper
2025	The consequences of reputation-damaging events for Big Four auditors: evidence from 110 cases with media coverage between 2007 and 2019. (2025). Ege, Matthew ; Wang, Dechun ; Xu, Nina. In: Review of Accounting Studies. RePEc:spr:reaccs:v:30:y:2025:i:2:d:10.1007_s11142-024-09865-1. Full description at Econpapers \|\| Download paper
2025	Does stakeholder orientation mitigate shareholder-employee conflicts? Evidence from a quasi-natural experiment. (2025). Cumming, Douglas ; Xu, Limin ; Yu, Chia-Feng ; Lu, Fanyu. In: Journal of Corporate Finance. RePEc:eee:corfin:v:91:y:2025:i:c:s0929119925000045. Full description at Econpapers \|\| Download paper
2025	Economic Foundations of Rationality and Efficiency of State Subsidies to Business Entities. (2025). Saakyan, Tatyana V. In: Finansovyj Å¾hurnal â Financial Journal. RePEc:fru:finjrn:250105:p:74-91. Full description at Econpapers \|\| Download paper
2025	ESG rating uncertainty and corporate financial misconduct. (2025). Lei, Xiaodong ; Zhou, Jian. In: Journal of Business Research. RePEc:eee:jbrese:v:189:y:2025:i:c:s0148296324005964. Full description at Econpapers \|\| Download paper
2025	Government subsidies and managerial slack: Evidence from China. (2025). Su, Kun ; Habib, Ahsan ; Jiang, Haiyan. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:21:y:2025:i:2:s1815566925000207. Full description at Econpapers \|\| Download paper
2025	Institutional distraction and illegal business practices: The role of career concerns and wealth incentives. (2025). Posch, Peter N ; Kchling, Gerrit ; Neukirchen, Daniel. In: Journal of Financial Stability. RePEc:eee:finsta:v:80:y:2025:i:c:s1572308925000798. Full description at Econpapers \|\| Download paper
2025	The ripple effect: How subsidies transform firm behavior. (2025). Houston, Reza ; Hassan, Kabir M ; Prez-Amuedo, Jos Antonio. In: Journal of Corporate Finance. RePEc:eee:corfin:v:95:y:2025:i:c:s0929119925001488. Full description at Econpapers \|\| Download paper
2025	When greenwashing meets ESG: Exploring the role of third-party ESG ratings in corporate greenwashing behavior. (2025). Guo, Zheng ; Lai, Jie ; Zhang, Hua. In: Journal of Business Research. RePEc:eee:jbrese:v:200:y:2025:i:c:s0148296325004345. Full description at Econpapers \|\| Download paper
2025	Can âmore talk than deedsâ digital innovation strategies gain preferential access to government resources?. (2025). Cao, Linjun ; Wu, Lidong ; Liu, KE. In: Finance Research Letters. RePEc:eee:finlet:v:85:y:2025:i:pb:s1544612325012693. Full description at Econpapers \|\| Download paper
2025	Do politically connected subsidy recipients disclose less subsidy information?. (2025). Tan, Youchao ; Li, Ningzhong ; Zeng, Cheng. In: Journal of Business Finance & Accounting. RePEc:bla:jbfnac:v:52:y:2025:i:2:p:892-922. Full description at Econpapers \|\| Download paper
2025	Tax Subsidy Disclosure and Local Economic Effects. (2025). Lester, Rebecca ; de Simone, Lisa ; Raghunandan, Aneesh. In: Journal of Accounting Research. RePEc:bla:joares:v:63:y:2025:i:2:p:547-598. Full description at Econpapers \|\| Download paper
2025	Does distance from government hinder enterprisesâ OFDIï¼Evidence from China. (2025). Wang, Long ; Ji, Wenjun ; Liu, Xiaoqian ; Zhang, Teng. In: Economic Systems. RePEc:eee:ecosys:v:49:y:2025:i:2:s093936252400092x. Full description at Econpapers \|\| Download paper
2025	Intergovernmental Competition and Agricultural Science and Technology Innovation Efficiency: Evidence from China. (2025). Wang, Fang ; Yu, Daohan. In: Agriculture. RePEc:gam:jagris:v:15:y:2025:i:5:p:530-:d:1602464. Full description at Econpapers \|\| Download paper
2025	Earnings myopia and private equity takeovers. (2025). Krupa, Trent ; Kravet, Todd ; Hribar, Paul. In: Review of Accounting Studies. RePEc:spr:reaccs:v:30:y:2025:i:1:d:10.1007_s11142-024-09844-6. Full description at Econpapers \|\| Download paper
2025	U.S. Banksâ Artificial Intelligence and Small Business Lending: Evidence from the Census Bureauâs Annual Business Survey. (2025). Weng, Diana L ; Wang, Philip K ; Piao, Jeffery. In: Working Papers. RePEc:cen:wpaper:25-07. Full description at Econpapers \|\| Download paper
2025	Education and energy poverty: Evidence from Chinas compulsory education law. (2025). Liu, XI ; Liang, Yinhe ; Yu, Sitian. In: Energy. RePEc:eee:energy:v:314:y:2025:i:c:s0360544224039136. Full description at Econpapers \|\| Download paper
2025	Do bank incentives matter? Evidence from the impact of green finance on corporate carbon neutrality performance. (2025). Wu, Hao ; Song, Yunling. In: Finance Research Letters. RePEc:eee:finlet:v:71:y:2025:i:c:s1544612324014880. Full description at Econpapers \|\| Download paper
2025	Can the digital economy enhance carbon emission efficiency? Evidence from 269 cities in China. (2025). Ruan, Zhiyu ; Xia, Weifeng ; Yan, Jiale ; Zhao, Jin ; Ma, Shenglin. In: International Review of Economics & Finance. RePEc:eee:reveco:v:97:y:2025:i:c:s1059056024008074. Full description at Econpapers \|\| Download paper
2025	Measuring investor attention using Google Search. (2024). de Haan, ED ; Lawrence, Alastair ; Litjens, Robin. In: Other publications TiSEM. RePEc:tiu:tiutis:a186d16d-dce3-4d48-b0fc-18dc2f75c50f. Full description at Econpapers \|\| Download paper
2025	Multiplication of number and quality rise: data elements enable low-carbon innovation. (2025). Han, Dongri ; Lu, KE ; Liu, Peisen. In: Palgrave Communications. RePEc:pal:palcom:v:12:y:2025:i:1:d:10.1057_s41599-025-05194-z. Full description at Econpapers \|\| Download paper
2025	How do retail investors respond to summary disclosure? Evidence from mutual fund factsheets. (2025). Darendeli, Alper. In: Review of Accounting Studies. RePEc:spr:reaccs:v:30:y:2025:i:2:d:10.1007_s11142-024-09849-1. Full description at Econpapers \|\| Download paper
2025	Exposure to superstar firms and financial distress. (2025). Cheng, Stephanie F ; Vyas, Dushyantkumar ; Wittenberg-Moerman, Regina ; Zhao, Wuyang. In: Review of Accounting Studies. RePEc:spr:reaccs:v:30:y:2025:i:2:d:10.1007_s11142-024-09857-1. Full description at Econpapers \|\| Download paper
2025	Does employing academic executives enhance R&D cost stickiness? Evidence from Chinese listed companies. (2025). Hu, Wenxiu ; Yang, LI ; Wang, Fangyun ; Liu, LI. In: Economic Modelling. RePEc:eee:ecmode:v:145:y:2025:i:c:s0264999325000033. Full description at Econpapers \|\| Download paper
2025	Green innovation and firmsâ financial and environmental performance: The roles of pollution prevention versus control. (2025). Yang, Mengjie ; Lin, An-Ping ; Cheng, Qiang. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:79:y:2025:i:1:s0165410124000363. Full description at Econpapers \|\| Download paper
2025	Complexity of CEO compensation packages. (2025). Lynch, Luann J ; Guo, Zhe ; Carter, Mary Ellen ; Albuquerque, Ana. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:79:y:2025:i:1:s0165410124000399. Full description at Econpapers \|\| Download paper
2025	Foreign bank branch participation and U.S. syndicated loan contract design. (2025). Yang, Daniel G. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:79:y:2025:i:1:s0165410124000442. Full description at Econpapers \|\| Download paper
2025	Can internal regulatory technology (RegTech) mitigate bank credit risk? Evidence from the banking sector in China. (2025). He, Lingyun ; Sun, Naili ; Zheng, Qiong ; Xia, Yufei ; Shi, Zhengxu. In: Research in International Business and Finance. RePEc:eee:riibaf:v:75:y:2025:i:c:s0275531925000364. Full description at Econpapers \|\| Download paper
2025	Preference dynamics and risk-taking incentives. (2025). Cen, Xiao ; Li, Nan ; Tang, Chao ; Wang, Juanting. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:79:y:2025:i:2:s0165410124000697. Full description at Econpapers \|\| Download paper
2025	Do personal income taxes affect corporate tax-motivated profit shifting?. (2025). de Vito, Antonio ; Hillmann, Lisa ; Jacob, Martin ; Vossebrger, Robert. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:79:y:2025:i:2:s0165410124000880. Full description at Econpapers \|\| Download paper
2025	The impact of automation on firms reporting quality. (2025). Walser, Tanja ; Oesch, David. In: Journal of Corporate Finance. RePEc:eee:corfin:v:92:y:2025:i:c:s0929119924001457. Full description at Econpapers \|\| Download paper
2025	Does monetary policy fuel energy consumption across the world? Focus on inflation targeting. (2025). Zogo, Thrse Elomo ; Samba, Cyrille Michel ; Mbassi, Christophe Martial. In: Energy Economics. RePEc:eee:eneeco:v:145:y:2025:i:c:s0140988325002415. Full description at Econpapers \|\| Download paper
2025	Environmental, Social, and Governance and expenses of insurance companies. (2025). Bressan, Silvia. In: Journal of Finance and Investment Analysis. RePEc:spt:fininv:v:14:y:2025:i:3:f:14_3_1. Full description at Econpapers \|\| Download paper
2025	Climate change exposure and short-termism: Evidence from net trade credit. (2025). Adhikari, Hari P ; More, Deepak G ; Sah, Nilesh B. In: International Review of Financial Analysis. RePEc:eee:finana:v:103:y:2025:i:c:s1057521925002807. Full description at Econpapers \|\| Download paper
2025	How does digital transformation drive green innovation in agricultural supply chains?. (2025). Wang, Wei ; Zhou, Yiyi ; Liu, Yunqiang. In: Renewable and Sustainable Energy Reviews. RePEc:eee:rensus:v:217:y:2025:i:c:s1364032125004538. Full description at Econpapers \|\| Download paper
2025	Impact of regional digital economy on default recovery: Evidence from China. (2025). Chen, Muzi ; Li, Geng ; Yang, Xiaoguang ; Trainor, William J. In: International Review of Economics & Finance. RePEc:eee:reveco:v:101:y:2025:i:c:s1059056025003259. Full description at Econpapers \|\| Download paper
2025	Exposures to common shocks along supply chains and relative performance evaluation in CEO compensation contracts. (2025). Thomas, Shawn ; Wu, Yilin ; Ieong, Richard Lok-Si. In: Journal of Corporate Finance. RePEc:eee:corfin:v:94:y:2025:i:c:s0929119925000951. Full description at Econpapers \|\| Download paper
2025	How and when does digital transformation promote technological innovation performance? A study of Chinese high-tech firms. (2025). Huang, Jilei ; Qiao, Yue ; Ji, Junzhe ; Xu, Yong. In: Technovation. RePEc:eee:techno:v:146:y:2025:i:c:s0166497225001269. Full description at Econpapers \|\| Download paper
2025	Ethnic green culture in leadership and corporate green investment: Evidence from China. (2025). Wang, Hongxin ; Cui, Wei ; Sun, LU ; Du, Yuan. In: Global Finance Journal. RePEc:eee:glofin:v:67:y:2025:i:c:s1044028325000602. Full description at Econpapers \|\| Download paper
2025	Vocal delivery quality in earnings conference calls. (2025). Yoon, Sang Won ; Kim, Alex G ; Baik, Bok. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:80:y:2025:i:1:s0165410124000934. Full description at Econpapers \|\| Download paper
2025	The impact of generative AI on information processing: Evidence from the ban of ChatGPT in Italy. (2025). Ni, Zhenghui ; Lin, Yupeng ; Bertomeu, Jeremy ; Liu, Yibin. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:80:y:2025:i:1:s0165410125000187. Full description at Econpapers \|\| Download paper
2025	Mandatory disclosures and opportunism: Evidence from repurchases. (2025). Xie, Hong ; Bratten, Brian ; Jenkins, Nicole Thorne ; Huang, Meng. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:80:y:2025:i:1:s0165410125000199. Full description at Econpapers \|\| Download paper
2025	Gone but not forgotten: Investor reaction to âexcludedâ recurring expenses. (2025). Griffin, Laura ; McInnis, John. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:80:y:2025:i:1:s0165410125000357. Full description at Econpapers \|\| Download paper
2025	Banksâ tax disclosure, financial secrecy, and tax haven heterogeneity. (2025). Speitmann, Raffael ; Caren, Sureth-Sloane ; Eva, Eberhartinger. In: JRC Working Papers on Taxation & Structural Reforms. RePEc:ipt:taxref:202505. Full description at Econpapers \|\| Download paper
2025	Helping behaviors and cognitive function in later life: The impact of dynamic role transitions and dose changes. (2025). Zhang, Shiyang ; Burr, Jeffrey A. In: Social Science & Medicine. RePEc:eee:socmed:v:383:y:2025:i:c:s0277953625007968. Full description at Econpapers \|\| Download paper
2025	Accounting standards and antidumping investigations. (2025). Sun, Stephen Teng ; Wei, Shang-Jin ; Xie, Jin. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:80:y:2025:i:2:s0165410125000461. Full description at Econpapers \|\| Download paper
2025	Auditor Skill Demands and Audit Quality: Evidence from Job Postings. (2025). Wang, Wenfeng ; Hann, Rebecca N ; Rabier, Maryjane ; Ham, Charles. In: Management Science. RePEc:inm:ormnsc:v:71:y:2025:i:7:p:5805-5829. Full description at Econpapers \|\| Download paper
2025	Measuring Investor Attention Using Google Search. (2025). Litjens, Robin ; Dehaan, ED ; Lawrence, Alastair. In: Management Science. RePEc:inm:ormnsc:v:71:y:2025:i:7:p:6275-6297. Full description at Econpapers \|\| Download paper
2025	Navigating Volatility: How to Maintain Strong Profitability in Uncertain Times: Evidence from Manufacturing Firms. (2025). Azcan, Ahmet. In: SAGE Open. RePEc:sae:sagope:v:15:y:2025:i:4:p:21582440251390801. Full description at Econpapers \|\| Download paper
2025	Industrial Robot Adoption, Human Capital, and Global Value Chain Upgrading: Insights from China. (2025). Zhang, Tianding ; Gan, Sumei. In: China & World Economy. RePEc:bla:chinae:v:33:y:2025:i:2:p:209-251. Full description at Econpapers \|\| Download paper
2025	Product market competition and disclosure content differentiation: A topic modeling analysis. (2025). Chu, Yongqiang ; Liu, Junqi ; Huang, BO. In: Journal of Business Finance & Accounting. RePEc:bla:jbfnac:v:52:y:2025:i:2:p:691-721. Full description at Econpapers \|\| Download paper
2025	Tax Policy Expectations and Investment. (2025). Zheng, Xiang ; Hollander, Stephan ; Jacob, Martin ; Gallemore, John. In: Journal of Accounting Research. RePEc:bla:joares:v:63:y:2025:i:1:p:363-412. Full description at Econpapers \|\| Download paper
2025	Financial Transparency of Private Firms: Evidence from a Randomized Field Experiment. (2025). Muhn, Maximilian ; Gassen, Joachim. In: Journal of Accounting Research. RePEc:bla:joares:v:63:y:2025:i:1:p:413-460. Full description at Econpapers \|\| Download paper
2025	Correction to âHow Does FinancialâReporting Regulation Affect IndustryâWide Resource Allocation?â. (2025). Breuer, Matthias. In: Journal of Accounting Research. RePEc:bla:joares:v:63:y:2025:i:2:p:1031-1055. Full description at Econpapers \|\| Download paper
2025	Internalizing Peer Firm Product Market Concerns: Supply Chain Relations and M&A Activity. (2025). Roychowdhury, Sugata ; Kim, Jinhwan ; Afrin, Farzana ; Yost, Benjamin P. In: Journal of Accounting Research. RePEc:bla:joares:v:63:y:2025:i:2:p:599-647. Full description at Econpapers \|\| Download paper
2025	Silent Suffering: Using Machine Learning to Measure CEO Depression. (2025). Cheng, Sungyuan ; Golshan, Nargess M. In: Journal of Accounting Research. RePEc:bla:joares:v:63:y:2025:i:2:p:689-767. Full description at Econpapers \|\| Download paper
2025	RightâtoâWork Laws and Firm Productivity in U.S. Firms. (2025). Ahmed, Mohamed Shaker ; Mertzanis, Charilaos. In: Industrial Relations Journal. RePEc:bla:indrel:v:56:y:2025:i:4:p:301-321. Full description at Econpapers \|\| Download paper
2025	Limits to Political Capture: Evidence from Patent Grants, Disclosures, and Litigation. (2025). Zhao, Wanli ; Mehta, Mihir N ; Cuny, Christine. In: Journal of Accounting Research. RePEc:bla:joares:v:63:y:2025:i:4:p:1453-1492. Full description at Econpapers \|\| Download paper
2025	Responding to Climate Change Crises: Firms TradeâOffs. (2025). Zheng, Xiang ; Zhang, QI ; Fritsch, Felix. In: Journal of Accounting Research. RePEc:bla:joares:v:63:y:2025:i:5:p:2137-2179. Full description at Econpapers \|\| Download paper
2025	The effects of digitalization on the functioning of the public sector: evidence from e-procurement. (2025). Mocetti, Sauro ; Frigo, Annalisa. In: Questioni di Economia e Finanza (Occasional Papers). RePEc:bdi:opques:qef_938_25. Full description at Econpapers \|\| Download paper
2025	How government procurement shapes corporate climate disclosures, commitments, and actions. (2025). Even-Tov, Omri ; She, Guoman ; Yang, Detian ; Wang, Lynn Linghuan. In: Review of Accounting Studies. RePEc:spr:reaccs:v:30:y:2025:i:2:d:10.1007_s11142-024-09866-0. Full description at Econpapers \|\| Download paper
2025	Open government and corporate misconduct: Evidence from China. (2025). Sun, Zeyu ; Yang, Xiaoguang ; Zhou, YE. In: Finance Research Letters. RePEc:eee:finlet:v:75:y:2025:i:c:s1544612325000923. Full description at Econpapers \|\| Download paper
2025	Government open data and corporate supply chain concentration. (2025). Liu, Wei ; Kang, Suping ; Dai, Yufan. In: International Review of Financial Analysis. RePEc:eee:finana:v:102:y:2025:i:c:s1057521925002315. Full description at Econpapers \|\| Download paper
2025	Open government data and personal default: Evidence from China. (2025). Wei, Qingfang ; Liu, Yuan ; Cai, Weixing ; Wan, Jiangtao. In: Journal of Asian Economics. RePEc:eee:asieco:v:100:y:2025:i:c:s1049007825001022. Full description at Econpapers \|\| Download paper
2025	Stock market liberalization and corporate R&D disclosure: evidence from China. (2025). Jin, Zhi ; Duan, Tingting ; Xu, KE ; Lin, Bingxuan. In: Journal of International Money and Finance. RePEc:eee:jimfin:v:159:y:2025:i:c:s026156062500155x. Full description at Econpapers \|\| Download paper
2025	Regulatory enforcement actions and bank liquidity creation: Evidence from China. (2025). Li, Jinlei ; Huang, Yuanbiao. In: Global Finance Journal. RePEc:eee:glofin:v:67:y:2025:i:c:s1044028325000961. Full description at Econpapers \|\| Download paper
2025	Current Expected Credit Losses and consumer loans. (2025). Nagel, Fabian ; Granja, Joao. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:80:y:2025:i:1:s0165410125000175. Full description at Econpapers \|\| Download paper
2025	Risk exchange under infinite-mean Pareto models. (2024). Chen, Yuyu ; Wang, Ruodu ; Embrechts, Paul. In: Papers. RePEc:arx:papers:2403.20171. Full description at Econpapers \|\| Download paper
2025	The Influence of Gender Discrimination and Gender Equality on Corporate Tax Aggressiveness. (2025). Garciablandon, Josep ; Castillomerino, David. In: Corporate Social Responsibility and Environmental Management. RePEc:wly:corsem:v:32:y:2025:i:5:p:5956-5977. Full description at Econpapers \|\| Download paper
2025	Disclosure, Patenting, and Trade Secrecy. (2025). Boot, Arnoud ; Vladimirov, Vladimir. In: Journal of Accounting Research. RePEc:bla:joares:v:63:y:2025:i:1:p:5-56. Full description at Econpapers \|\| Download paper
2025	From shadows to spotlight: How big data bureaus unveil corporate R&D gaming?. (2025). Yang, Xiaoyin ; Zang, Hong ; Chu, Hongcong ; Feng, Chao ; Zhang, Xinmin. In: Finance Research Letters. RePEc:eee:finlet:v:86:y:2025:i:pg:s1544612325021853. Full description at Econpapers \|\| Download paper
2025	Executive incentives under common ownership. (2025). Schneider, Thomas. In: Journal of Corporate Finance. RePEc:eee:corfin:v:93:y:2025:i:c:s0929119925000744. Full description at Econpapers \|\| Download paper
2025	Earnings management in local government healthcare reporting: Financial distress vs. peer influence?. (2025). Leppnen, Pasi ; Saastamoinen, Jani ; Kettunen, Jaana ; Ojala, Hannu. In: The British Accounting Review. RePEc:eee:bracre:v:57:y:2025:i:6:s0890838924003093. Full description at Econpapers \|\| Download paper
2025	Social Trust and the Disclosure of Letters to Shareholders. (2025). Yang, Yaru ; Wang, Jianqiong ; Li, Anting. In: Australian Accounting Review. RePEc:bla:ausact:v:35:y:2025:i:3:p:277-303. Full description at Econpapers \|\| Download paper
2025	The use of client-engaged specialists to support opportunistic estimates: evidence from the insurance industry. (2025). Stuber, Sarah B ; Ege, Matthew S ; Imdieke, Andrew J. In: Review of Accounting Studies. RePEc:spr:reaccs:v:30:y:2025:i:4:d:10.1007_s11142-025-09910-7. Full description at Econpapers \|\| Download paper
2025	Moving toward consensus: an examination of trends in investment fair values. (2025). Stein, Sarah E ; Stuber, Sarah B ; Hogan, Chris E. In: Review of Accounting Studies. RePEc:spr:reaccs:v:30:y:2025:i:4:d:10.1007_s11142-025-09911-6. Full description at Econpapers \|\| Download paper
2025	Muni Disclosure: All talk and no trade?. (2025). Cuny, Christine ; Li, Ken ; Watts, Edward M ; Nakhmurina, Anya. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:80:y:2025:i:1:s0165410125000333. Full description at Econpapers \|\| Download paper
2025	CEOs, parenthood, and corporate misconduct. (2025). Nofsinger, John ; Donker, Han ; Shank, Corey A. In: Journal of Behavioral and Experimental Finance. RePEc:eee:beexfi:v:48:y:2025:i:c:s2214635025001042. Full description at Econpapers \|\| Download paper
2025	Social connectedness and cross-border mergers and acquisitions. (2025). Jiang, Zhonghao ; Xing, LU ; Shi, Yukun. In: Journal of Empirical Finance. RePEc:eee:empfin:v:81:y:2025:i:c:s0927539825000040. Full description at Econpapers \|\| Download paper
2025	Bridging social responsibility and grassroots finance: Evaluating the impact of firmsâ targeted pairing assistance on county digital financial inclusion. (2025). Zhou, Zixun ; Zhong, Hao ; Zhang, Xuezhi. In: Research in International Business and Finance. RePEc:eee:riibaf:v:76:y:2025:i:c:s0275531925000959. Full description at Econpapers \|\| Download paper
2025	How does audit quality affect firm innovation? Evidence from China. (2025). Yan, Zehao ; Zhu, Ruichao ; Hsu, Charles ; Wu, Chaopeng. In: Journal of Business Finance & Accounting. RePEc:bla:jbfnac:v:52:y:2025:i:2:p:1059-1094. Full description at Econpapers \|\| Download paper
2025	Regulatory leniency and the cost of deposits. (2025). Iselin, Michael ; Ott, Jacob ; Zhang, Haiwen Helen ; Nicoletti, Allison. In: Review of Accounting Studies. RePEc:spr:reaccs:v:30:y:2025:i:4:d:10.1007_s11142-025-09894-4. Full description at Econpapers \|\| Download paper
2025	Tax information and corporate environmental investment. (2025). Zhang, Jian ; Zhu, Xinyu ; Wu, Wenruo ; Wang, Ningzhi. In: International Review of Financial Analysis. RePEc:eee:finana:v:97:y:2025:i:c:s1057521924007579. Full description at Econpapers \|\| Download paper
2025	When do firms overspend on CSR? The impacts of foreignness and institutional distance. (2025). Nayyar, Rishika ; Sinha, Paresha ; Shirodkar, Vikrant. In: Journal of International Management. RePEc:eee:intman:v:31:y:2025:i:1:s1075425324000978. Full description at Econpapers \|\| Download paper
2025	Influence of share pledging on corporate social responsibility: Evidence from India. (2025). Ghosh, Arpita. In: Research in International Business and Finance. RePEc:eee:riibaf:v:77:y:2025:i:pa:s0275531925001692. Full description at Econpapers \|\| Download paper
2025	Mandatory corporate social responsibility spending, family control, and the cost of debt. (2025). Duggal, Naina ; He, Lerong ; Shaw, Tara Shankar. In: The British Accounting Review. RePEc:eee:bracre:v:57:y:2025:i:4:s0890838924000957. Full description at Econpapers \|\| Download paper
2025	Does firms commitment towards CSR influence idiosyncratic volatility? Evidence from India. (2025). Dhawan, Priya ; Chaudhry, Neeru. In: Emerging Markets Review. RePEc:eee:ememar:v:68:y:2025:i:c:s1566014125000809. Full description at Econpapers \|\| Download paper
2025	Beyond greenwashing: How does firm-level biodiversity disclosure affect corporate sustainability strategy?. (2025). Wei, Chunyang ; He, Feng ; Hao, Jing ; Lucey, Brian. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:92:y:2025:i:c:s0927538x25001246. Full description at Econpapers \|\| Download paper
2025	Environmental externalities of corporate culture: Evidence from firm pollution. (2025). Li, Wenquan ; Neupane, Suman ; Keng, Kelvin Jui. In: The British Accounting Review. RePEc:eee:bracre:v:57:y:2025:i:5:s0890838925001490. Full description at Econpapers \|\| Download paper
2025	Corporate social responsibility disclosure quality and the agency problem: Evidence from a mandatory disclosure setting. (2025). Somanath, V S ; Nair, Rajiv ; Subramaniam, Nava ; Muttakin, Mohammad ; Khan, Arifur. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:93:y:2025:i:c:s0927538x25001957. Full description at Econpapers \|\| Download paper
2025	The spillover effect of a CSR mandate for Chinaâs state-owned enterprises on mutual fundsâ responsible investment. (2025). Zhuang, Zhuang ; Cui, Wei ; Wang, Ganghua. In: Finance Research Letters. RePEc:eee:finlet:v:86:y:2025:i:pd:s1544612325018690. Full description at Econpapers \|\| Download paper
2025	Mutual Spatial Proximity, Organized Crime, and the Profitability of High-Growth Startups: The Case of Italian Gazelle Enterprises. (2025). Migliardo, Carlo ; Nicol, Domenico. In: MANAGEMENT CONTROL. RePEc:fan:macoma:v:html10.3280/maco2025-001011. Full description at Econpapers \|\| Download paper
2025	Biodiversity conservation and corporate environmental information disclosure: Evidence from a quasi-natural experiment in China. (2025). Chen, Yinying ; Yin, Liang ; Hu, Shiyang ; Li, Xiang. In: International Review of Financial Analysis. RePEc:eee:finana:v:102:y:2025:i:c:s1057521925001565. Full description at Econpapers \|\| Download paper
2025	Real effects of investment tax incentives: evidence from Italian private firms. (2025). Menicacci, Luca. In: Journal of Management & Governance. RePEc:kap:jmgtgv:v:29:y:2025:i:2:d:10.1007_s10997-024-09733-9. Full description at Econpapers \|\| Download paper
2025	Analysts escape: The information cost of anti-organized crime. (2025). Li, Zhenjun ; Cheng, Maoyong ; Kong, Dongmin. In: International Review of Financial Analysis. RePEc:eee:finana:v:106:y:2025:i:c:s1057521925006118. Full description at Econpapers \|\| Download paper
2025	One Move, Two Gains: Commercial Kickbacks Suppression and Corporate Tax Avoidance. (2025). Li, Yulei ; Tan, Wenhao ; Hu, Shiyang ; Xiang, Cheng. In: Journal of Business Ethics. RePEc:kap:jbuset:v:202:y:2025:i:1:d:10.1007_s10551-025-06132-4. Full description at Econpapers \|\| Download paper
2025	Historical business traditions and stock price crash risk: Evidence from merchant guildsâ influence in China. (2025). Chen, Lingyun ; Huang, Jianbo ; Su, Hengyi. In: Journal of Behavioral and Experimental Finance. RePEc:eee:beexfi:v:48:y:2025:i:c:s2214635025001017. Full description at Econpapers \|\| Download paper
2025	Echoes of insecurity: The detrimental effect of crime on corporate employment. (2025). Peng, Zhang ; Shi, Xinzheng ; Yu, Junyan. In: Financial Management. RePEc:bla:finmgt:v:54:y:2025:i:2:p:237-269. Full description at Econpapers \|\| Download paper
2025	Diversity and inclusion in the workplace and corporate innovation. (2025). Covington, Thomas ; Le, Thanh Dat ; Ngo, Julie. In: Finance Research Letters. RePEc:eee:finlet:v:76:y:2025:i:c:s1544612325002028. Full description at Econpapers \|\| Download paper
2025	Employee demographic diversity and firm performance. (2025). Liao, Shushu ; Frijns, Bart ; Garel, Alexandre. In: Financial Management. RePEc:bla:finmgt:v:54:y:2025:i:2:p:305-330. Full description at Econpapers \|\| Download paper
2025	Customersâ response to firmsâ disclosure of social stances: evidence from voting reform laws. (2025). Ton, Karen ; Sharma, Anish ; Merkley, Kenneth ; Jin, Hengda. In: Review of Accounting Studies. RePEc:spr:reaccs:v:30:y:2025:i:1:d:10.1007_s11142-023-09816-2. Full description at Econpapers \|\| Download paper
2025	Trump election and minority CEO pessimism. (2025). Lin, Yupeng ; Kang, YA ; Hu, Xiaoli. In: Review of Accounting Studies. RePEc:spr:reaccs:v:30:y:2025:i:1:d:10.1007_s11142-024-09843-7. Full description at Econpapers \|\| Download paper
2025	Prediction and Ranking of Corporate Diversity in European and American Firms. (2025). Gmez-Martnez, Ral ; Martn-Melero, Iigo ; Medrano-Garca, Mara Luisa ; Hernndez-Perlines, Felipe. In: Administrative Sciences. RePEc:gam:jadmsc:v:15:y:2025:i:11:p:406-:d:1776653. Full description at Econpapers \|\| Download paper
2025	Judicial Waves, Ethical Shifts: Bankruptcy Courts and Corporate ESG Performance. (2025). Zhang, Xuezhi ; Zhou, Xinyu ; Chen, Wei. In: Journal of Business Ethics. RePEc:kap:jbuset:v:198:y:2025:i:3:d:10.1007_s10551-024-05780-2. Full description at Econpapers \|\| Download paper
2025	Does environmental, social, and governance disclosure affect financial performance? An empirical study of Southeast and East Asia commercial banks. (2025). Vuong, Nham Linh ; Pham, Hung Manh ; Tran, Dung Viet ; Hai, Minh Thi ; Le, Trung Tien. In: Asia-Pacific Journal of Regional Science. RePEc:spr:apjors:v:9:y:2025:i:1:d:10.1007_s41685-024-00361-7. Full description at Econpapers \|\| Download paper
2025	Is more always better? Investor-firm interactions, market competition and innovation performance of firms. (2025). Fei, Wei ; Jiang, Qichuan ; Qin, Wen ; Ma, Xuejiao. In: Technological Forecasting and Social Change. RePEc:eee:tefoso:v:210:y:2025:i:c:s0040162524006541. Full description at Econpapers \|\| Download paper
2025	Bank lending to fossil fuel firms. (2025). Demetriades, Elias ; Politsidis, Panagiotis N. In: Journal of Financial Stability. RePEc:eee:finsta:v:76:y:2025:i:c:s1572308924001347. Full description at Econpapers \|\| Download paper
2025	Green banking illusion? The influence of âEco-Consciousâ bank shareholders on credit allocation. (2025). Sakasai, Yuki ; Kadach, Igor ; Eufinger, Christian ; Bhm, Adrian. In: Journal of Corporate Finance. RePEc:eee:corfin:v:92:y:2025:i:c:s0929119925000355. Full description at Econpapers \|\| Download paper
2025	Bank-firm relationships and corporate ESG greenwashing. (2025). Liu, Hongyu. In: PLOS ONE. RePEc:plo:pone00:0324596. Full description at Econpapers \|\| Download paper
2025	Impacts of ESG banking regulation on financing new sustainable technologies. (2025). Beyer, Andreas ; Schreiner, Lena. In: Working Paper Series. RePEc:ecb:ecbwps:20253089. Full description at Econpapers \|\| Download paper
2025	EMERGING TRENDS IN ESG RESEARCH. BIBLIOMETRIC ANALYSIS. (2025). Alrtaimat, Rami. In: Annals of Faculty of Economics. RePEc:ora:journl:v:34:y:2025:i:1:p:185-205. Full description at Econpapers \|\| Download paper
2025	Environmental justice, ethical transformation: Environmental courts and corporate ESG performance. (2025). Cui, Huan-Yu ; Cao, Yue-Qun. In: Journal of Asian Economics. RePEc:eee:asieco:v:100:y:2025:i:c:s1049007825001113. Full description at Econpapers \|\| Download paper
2025	Green finance reform and reshaping firm-banking relationships: Evidence from China. (2025). Wu, Xiaoying ; Kang, Hyoung-Goo ; Ryu, Doojin. In: Global Finance Journal. RePEc:eee:glofin:v:68:y:2025:i:c:s1044028325001279. Full description at Econpapers \|\| Download paper
2025	Does Traditional Debt Financing Hurt the Environment? Evidence from Toxic Releases. (2025). Lyu, Xiaoyi ; Tang, Dragon Yongjun ; Shan, Chenyu. In: Journal of Business Ethics. RePEc:kap:jbuset:v:200:y:2025:i:4:d:10.1007_s10551-024-05907-5. Full description at Econpapers \|\| Download paper
2025	Bank FinTech and corporate disclosure: Evidence from China. (2025). Shen, YU ; Zhong, Xueyi ; Yang, Qingqing ; Wu, Qiannan. In: Accounting and Finance. RePEc:bla:acctfi:v:65:y:2025:i:2:p:1669-1690. Full description at Econpapers \|\| Download paper
2025	The Impact of Bank Riskiness on the Quality of ESG Disclosure: Empirical Evidence From European Banks. (2025). Boscia, Vittorio ; Toma, Pierluigi ; Borgia, Michele ; Conca, Lavinia ; Manta, Francesco. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:34:y:2025:i:4:p:4206-4226. Full description at Econpapers \|\| Download paper
2025	Employee Board Representation and Capital Investment. (2025). Schmid, Thomas ; Jin, Qinglu ; Ma, Hui ; Zhang, Guochang. In: Management Science. RePEc:inm:ormnsc:v:71:y:2025:i:8:p:6707-6728. Full description at Econpapers \|\| Download paper
2025	Employee education and corporate tax outcomes: Evidence from firm-level reporting. (2025). Shi, Hanzhong ; Zhai, Kerui ; Wu, Kaishu. In: Advances in accounting. RePEc:eee:advacc:v:68:y:2025:i:c:s0882611024000567. Full description at Econpapers \|\| Download paper
2025	The limits of local laws in global supply chains: Extending governance or cutting ties?. (2025). Schub, Hendrik ; Koetter, Michael ; Wbbeking, Fabian ; Ludolph, Melina. In: IWH Discussion Papers. RePEc:zbw:iwhdps:325497. Full description at Econpapers \|\| Download paper
2025	Power of transparency: The evidence of Luxembourg mutual funds disclosing swing pricing thresholds. (2025). Liu, YI ; Cai, Xing ; Yang, Haijun. In: Finance Research Letters. RePEc:eee:finlet:v:86:y:2025:i:pe:s1544612325019300. Full description at Econpapers \|\| Download paper
2025	Does the annual report readability improve corporate R&D investment? Evidence from China. (2025). Li, Dan ; Kuo, Nan-Ting ; Du, Ya-Guang. In: International Journal of Disclosure and Governance. RePEc:pal:ijodag:v:22:y:2025:i:2:d:10.1057_s41310-024-00240-9. Full description at Econpapers \|\| Download paper
2025	Downside belief disagreements and financial instability: Evidence from risk factor disclosures in U.S. financial institutionsâ 10-K filings. (2025). Zhu, Xiaoqian ; Li, Jianping. In: Journal of International Financial Markets, Institutions and Money. RePEc:eee:intfin:v:99:y:2025:i:c:s1042443125000083. Full description at Econpapers \|\| Download paper
2025	Mitigating risk-shifting in corporate pension plans: Evidence from stakeholder constituency statutes. (2025). Kubick, Thomas R ; Garman, Amy D. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:79:y:2025:i:1:s016541012400034x. Full description at Econpapers \|\| Download paper
2025	The good and evil of algos: Investment-to-price sensitivity and the learning hypothesis. (2025). Aliyev, Nihad ; Huseynov, Fariz ; Rzayev, Khaladdin. In: Journal of Corporate Finance. RePEc:eee:corfin:v:94:y:2025:i:c:s0929119925001026. Full description at Econpapers \|\| Download paper
2025	Does generative AI facilitate investor Trading? Early evidence from ChatGPT outages. (2025). Zhao, Yue ; Cheng, Qiang ; Lin, Pengkai. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:80:y:2025:i:2:s0165410125000576. Full description at Econpapers \|\| Download paper
2025	CEO Narcissism and Linguistic Complexity in Earnings Conference Calls. (2025). Pape, Ulrich ; Lammers, Frederic. In: Accounting and Finance. RePEc:bla:acctfi:v:65:y:2025:i:3:p:3081-3106. Full description at Econpapers \|\| Download paper
2025	The Gender Position Gap and Firm Performance. (2025). Shevlin, Terry ; Liang, Chuchu ; Lourie, Ben ; Nekrasov, Alexander. In: Journal of Business Finance & Accounting. RePEc:bla:jbfnac:v:52:y:2025:i:5:p:2464-2491. Full description at Econpapers \|\| Download paper

Recent citations

Recent citations received in 2025

Year	Citing document
2025	Climate Change Exposure and Corporate Cash Reserves: International Evidence. (2025). Wattanatorn, Woraphon ; Jiraporn, Pornsit. In: International Review of Finance. RePEc:bla:irvfin:v:25:y:2025:i:4:n:e70050. Full description at Econpapers \|\| Download paper
2025	Does ESG Reporting Matter for Shareholder Value?âEvidence on Mandatory ESG Regulations in India. (2025). Gupta, Santushti ; Chakrabarti, Prasenjit. In: Journal of Business Finance & Accounting. RePEc:bla:jbfnac:v:52:y:2025:i:5:p:2438-2463. Full description at Econpapers \|\| Download paper
2025	The Signaling Value of Internal Employee Coordination. (2025). Cai, Wei ; Yu, Jiehang ; Campbell, Dennis. In: Journal of Accounting Research. RePEc:bla:joares:v:63:y:2025:i:5:p:1953-1993. Full description at Econpapers \|\| Download paper
2025	Transfer Pricing and Investment - How OECD Transfer Pricing Rules Affect Investment Decisions. (2025). Schjelderup, Guttorm ; Schindler, Dirk ; Bo, Sren. In: CESifo Working Paper Series. RePEc:ces:ceswps:_11887. Full description at Econpapers \|\| Download paper
2025	Peer evaluations in diverse teams: How external validation of team performance influences ingroup favoritism. (2025). Speckbacher, Gerhard ; Wiernsperger, Martin. In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:114:y:2025:i:c:s0361368225000078. Full description at Econpapers \|\| Download paper
2025	Narrative monetary policy expectation in China. (2025). Zhang, Yifan ; Wang, Xiangdong ; Zhu, Dandan. In: China Economic Review. RePEc:eee:chieco:v:94:y:2025:i:pb:s1043951x25002263. Full description at Econpapers \|\| Download paper
2025	Green with friends? The supply chain spillover effect of âGreen factoryâ on Green innovation. (2025). Zhang, Peng ; Cui, Dangdang. In: International Review of Financial Analysis. RePEc:eee:finana:v:108:y:2025:i:pb:s1057521925007963. Full description at Econpapers \|\| Download paper
2025	How does national audit affect enterprises operating efficiency?. (2025). Liu, Yongtao ; Wu, Guanzheng. In: Finance Research Letters. RePEc:eee:finlet:v:85:y:2025:i:pc:s1544612325013236. Full description at Econpapers \|\| Download paper
2025	Short squeeze risk and price impact. (2025). Kim, Hyeonjun ; Ryu, Doojin. In: Finance Research Letters. RePEc:eee:finlet:v:85:y:2025:i:pd:s1544612325014023. Full description at Econpapers \|\| Download paper
2025	Behavioral reactions to ESG sentiment: Evidence from heterogeneous Asia-pacific markets. (2025). Yen, Pi-Hsia ; Liu, Jia ; Chang, Hao-Wen ; Lin, Chih-Yung. In: Finance Research Letters. RePEc:eee:finlet:v:85:y:2025:i:pd:s154461232501459x. Full description at Econpapers \|\| Download paper
2025	Real estate price fluctuations and institutional misconduct. (2025). Zhang, Yongjie ; Feng, XU ; Hu, Mingya. In: Finance Research Letters. RePEc:eee:finlet:v:86:y:2025:i:pb:s1544612325017593. Full description at Econpapers \|\| Download paper
2025	Stock market volatility and white-collar criminal behavior: an empirical study of corporate fraud during the financial crisis. (2025). Zheng, Yinglong ; Shi, Shun ; Zou, Kaicheng. In: Finance Research Letters. RePEc:eee:finlet:v:86:y:2025:i:pd:s1544612325018914. Full description at Econpapers \|\| Download paper
2025	Strategic embeddedness in supply chains: Network position and corporate M&A decisions. (2025). Li, NI ; Wu, Jinlong ; Kong, Dongmin ; Yu, Bichen ; Kuang, Yingxu. In: Finance Research Letters. RePEc:eee:finlet:v:86:y:2025:i:pf:s1544612325020914. Full description at Econpapers \|\| Download paper
2025	Reporting regulation and corporate innovation. (2025). Breuer, Matthias ; Vanhaverbeke, Steven ; Leuz, Christian. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:80:y:2025:i:1:s0165410125000059. Full description at Econpapers \|\| Download paper
2025	Assessing the objective function of the SEC against financial misconduct: A structural approach. (2025). Silveira, Bernardo ; Martin, Xiumin ; Jia, Yanrong ; Chen, Chuan. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:80:y:2025:i:1:s0165410125000308. Full description at Econpapers \|\| Download paper
2025	The innovation consequences of judicial efficiency. (2025). Shi, Terrence Tianshuo ; Verdi, Rodrigo S ; Kim, Jinhwan. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:80:y:2025:i:2:s0165410125000497. Full description at Econpapers \|\| Download paper
2025	How prevalent are short squeezes? Evidence from the US and Europe. (2025). Haas, Marlene ; Pirovano, Matteo ; Tengulov, Angel ; Allen, Franklin. In: Journal of Banking & Finance. RePEc:eee:jbfina:v:176:y:2025:i:c:s0378426625000561. Full description at Econpapers \|\| Download paper
2025	Patents, trade secrets and performance aspirations in family firms. (2025). Hussinger, Katrin ; Issah, Wunnam Basit. In: Journal of Business Research. RePEc:eee:jbrese:v:196:y:2025:i:c:s0148296325002528. Full description at Econpapers \|\| Download paper
2025	The double-edged effects of the ESG rating on analyst forecast performance. (2025). Wang, Tongyu ; Li, Yue ; Sha, Yifan. In: International Review of Economics & Finance. RePEc:eee:reveco:v:103:y:2025:i:c:s1059056025007105. Full description at Econpapers \|\| Download paper
2025	Forecasting of Inflation Based on Univariate and Multivariate Time Series Models: An Empirical Application. (2025). Khan, Faridoon ; Rodrigues, Paulo Canas ; Alharbi, Abdulmajeed Atiah ; Iftikhar, Hasnain ; Allohibi, Jeza. In: Mathematics. RePEc:gam:jmathe:v:13:y:2025:i:7:p:1121-:d:1623158. Full description at Econpapers \|\| Download paper
2025	Does Tax Competition Among Local Governments Improve the Green Economic Efficiency in the Yellow River Basin?. (2025). Sun, Xiao ; Wang, Yihan. In: Sustainability. RePEc:gam:jsusta:v:17:y:2025:i:11:p:5165-:d:1671789. Full description at Econpapers \|\| Download paper
2025	Can Vertical Mergers and Acquisitions of Renewable Energy Enterprises Enhance Supply Chain Resilience?âEmpirical Verification Based on Multi-Period Difference-in-Differences Model. (2025). Guo, Qiming ; Liu, Qing ; Wu, Yiding. In: Sustainability. RePEc:gam:jsusta:v:17:y:2025:i:7:p:3211-:d:1627963. Full description at Econpapers \|\| Download paper
2025	Transfer Pricing and Investment â How OECD Transfer Pricing Rules Affect Investment Decisions. (2025). Schjelderup, Guttorm ; Schindler, Dirk ; Bo, Sren. In: Discussion Papers. RePEc:hhs:nhhfms:2025_018. Full description at Econpapers \|\| Download paper
2025	Patents, trade secrets and performance aspirations in family firms. (2025). Hussinger, Katrin ; Wunnam, Issah. In: DEM Discussion Paper Series. RePEc:luc:wpaper:25-11. Full description at Econpapers \|\| Download paper
2025	E, S, and G, not just ESG: Exploring the Digital Transformationâ¬âEnvironmental, Social, and Governance Performance Nexus through Patent-Based Evidence. (2025). Pu, Tingqian. In: SAGE Open. RePEc:sae:sagope:v:15:y:2025:i:4:p:21582440251384402. Full description at Econpapers \|\| Download paper
2025	A novel hybrid framework for forecasting stock indices based on the nonlinear time series models. (2025). Rodrigues, Paulo Canas ; Lpez-Gonzales, Javier Linkolk ; Iftikhar, Hasnain ; Khan, Faridoon ; Torres, Elas A. In: Computational Statistics. RePEc:spr:compst:v:40:y:2025:i:8:d:10.1007_s00180-025-01614-5. Full description at Econpapers \|\| Download paper
2025	CFO narcissism and the power of persuasion over analysts: a mixed-methods approach. (2025). Wang, Sean ; Seybert, Nick ; Piorkowski, Mark ; Ham, Charles. In: Review of Accounting Studies. RePEc:spr:reaccs:v:30:y:2025:i:3:d:10.1007_s11142-025-09902-7. Full description at Econpapers \|\| Download paper
2025	Popperâs probability calculus and the decline of scientific disruptiveness. (2025). Bornmann, Lutz ; Funk, Russell J. In: Scientometrics. RePEc:spr:scient:v:130:y:2025:i:8:d:10.1007_s11192-025-05404-0. Full description at Econpapers \|\| Download paper
2025	Patents, trade secrets and performance aspirations in family firms. (2025). Hussinger, Katrin ; Issah, Wunnam Basit. In: ZEW Discussion Papers. RePEc:zbw:zewdip:319899. Full description at Econpapers \|\| Download paper

Recent citations received in 2024

Year	Citing document
2024	Infinite-mean models in risk management: Discussions and recent advances. (2024). Chen, Yuyu ; Wang, Ruodu. In: Papers. RePEc:arx:papers:2408.08678. Full description at Econpapers \|\| Download paper
2024	Can existing corporate finance theories explain security offerings during the COVID-19 pandemic?. (2024). Veld, Chris ; Shemesh, Joshua ; Dutordoir, Marie ; Wang, Qing. In: Journal of Empirical Finance. RePEc:eee:empfin:v:79:y:2024:i:c:s0927539824000926. Full description at Econpapers \|\| Download paper
2024	Information centralization and stock price crash risk: Cross-country evidence. (2024). Yang, Shijie ; Li, Donghui ; Gao, Xin ; Dong, Wenyi. In: International Review of Financial Analysis. RePEc:eee:finana:v:96:y:2024:i:pa:s1057521924005179. Full description at Econpapers \|\| Download paper
2024	Bank deregulation and corporate social responsibility. (2024). Zhou, Yue ; Wu, Qiang ; Liu, Frank Hong. In: Journal of Financial Stability. RePEc:eee:finsta:v:74:y:2024:i:c:s1572308924000986. Full description at Econpapers \|\| Download paper
2024	Labor supply and M&A in the audit market. (2024). Abramova, Inna. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:78:y:2024:i:1:s0165410124000302. Full description at Econpapers \|\| Download paper
2024	Financial statements not required. (2024). Sutherland, Andrew ; Minnis, Michael ; Vetter, Felix W. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:78:y:2024:i:2:s0165410124000624. Full description at Econpapers \|\| Download paper
2024	Utilization of Artificial Intelligence Generated Virtual Research Participants (VRPs) in Empirical Research: A Case of an Interview with Two Young Individuals from Ancient Greece, Each 2470 Years Old. (2024). Kleitsas, Vassilis ; Christoforidis, Christos ; Savelidis, Socrates ; Fasouraki, Rigo ; Tzanetopoulou, Areti. In: European Journal of Engineering and Technology Research. RePEc:epw:ejeng0:y:2024:id:63237. Full description at Econpapers \|\| Download paper
2024	R&D Expenditures and Analystsâ Earnings Forecasts. (2024). Elkemali, Taoufik. In: Forecasting. RePEc:gam:jforec:v:6:y:2024:i:3:p:29-549:d:1430640. Full description at Econpapers \|\| Download paper

Recent citations received in 2023

Year	Citing document
2023	Company Similarity using Large Language Models. (2023). Pasquali, Stefano ; Bhagat, Snigdha ; Vamvourellis, Dimitrios ; Desai, Dhruv ; Mehta, Dhagash. In: Papers. RePEc:arx:papers:2308.08031. Full description at Econpapers \|\| Download paper
2023	FirmâLevel Climate Change Exposure. (2023). Vilkov, Grigory ; Sautner, Zacharias ; Zhang, Ruishen ; van Lent, Laurence. In: Journal of Finance. RePEc:bla:jfinan:v:78:y:2023:i:3:p:1449-1498. Full description at Econpapers \|\| Download paper
2023	Financial Reporting Quality and Wage Differentials: Evidence from WorkerâLevel Data. (2023). Choi, Jung Ho ; Gipper, Brandon ; Malik, Sara. In: Journal of Accounting Research. RePEc:bla:joares:v:61:y:2023:i:4:p:1109-1158. Full description at Econpapers \|\| Download paper
2023	Socially responsible local firms and stock market participation: Evidence from the U.S. household survey. (2023). Yu, LI ; Tsang, Albert. In: Journal of Behavioral and Experimental Finance. RePEc:eee:beexfi:v:40:y:2023:i:c:s2214635023000680. Full description at Econpapers \|\| Download paper
2023	Women directors and E&S performance: Evidence from board gender quotas. (2023). Ginglinger, Edith ; Raskopf, Caroline. In: Journal of Corporate Finance. RePEc:eee:corfin:v:83:y:2023:i:c:s0929119923001451. Full description at Econpapers \|\| Download paper
2023	China stock market liberalization and company ESG performance: The mediating effect of investor attention. (2023). Yin, Zhichao ; Li, Xinqi ; Si, Dengkui. In: Economic Analysis and Policy. RePEc:eee:ecanpo:v:80:y:2023:i:c:p:1396-1414. Full description at Econpapers \|\| Download paper
2023	Carbon emissions, carbon disclosure and organizational performance. (2023). Liu, Yang Stephanie ; Zhou, Xiaoyan ; Kakabadse, Nada ; Yang, Jessica Hong. In: International Review of Financial Analysis. RePEc:eee:finana:v:90:y:2023:i:c:s1057521923003629. Full description at Econpapers \|\| Download paper
2023	Equity incentives and ESG performance: Evidence from China. (2023). Zeng, Yongliang ; Zhu, Yiwen ; Zhao, Xiangfang. In: Finance Research Letters. RePEc:eee:finlet:v:58:y:2023:i:pc:s1544612323009649. Full description at Econpapers \|\| Download paper
2023	Does stock market rescue affect investment efficiency in the real sector?. (2023). Li, Zhisheng ; Ni, Xiaoran ; Jin, Ling ; Lu, Lei. In: Journal of Financial Markets. RePEc:eee:finmar:v:65:y:2023:i:c:s1386418123000575. Full description at Econpapers \|\| Download paper
2023	Not just for investors: The role of earnings announcements in guiding job seekers. (2023). Choi, Jung Ho ; Malik, Sara. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:76:y:2023:i:1:s0165410123000125. Full description at Econpapers \|\| Download paper
2023	Institutional investors, climate disclosure, and carbon emissions. (2023). Cohen, Shira ; Kadach, Igor ; Ormazabal, Gaizka. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:76:y:2023:i:2:s0165410123000642. Full description at Econpapers \|\| Download paper
2023	Prudential regulation and bank performance: Evidence from China. (2023). Wu, Yifan ; Wang, Yifan ; Xing, Xueyan ; He, Dongwei. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:82:y:2023:i:c:s0927538x23002524. Full description at Econpapers \|\| Download paper
2023	The pre-IPO dividend and IPO underpricing: Evidence from China. (2023). Huang, Yong ; Cheng, Ruonan ; Wang, Jiaxin ; Yan, Chao. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:82:y:2023:i:c:s0927538x23002664. Full description at Econpapers \|\| Download paper
2023	Current Expected Credit Losses (CECL) Standard and Banks Information Production. (2023). Kim, Seil ; Li, Rongchen ; Kleymenova, Anya V. In: Finance and Economics Discussion Series. RePEc:fip:fedgfe:2023-63. Full description at Econpapers \|\| Download paper
2023	Director Expertise and Corporate Sustainability. (2023). Iliev, Peter ; Roth, Lukas. In: Review of Finance. RePEc:oup:revfin:v:27:y:2023:i:6:p:2085-2123.*. Full description at Econpapers \|\| Download paper
2023	Recent trends in the digitalization of finance and accounting. (2023). Knetsch, Andreas ; Breuer, Wolfgang. In: Journal of Business Economics. RePEc:spr:jbecon:v:93:y:2023:i:9:d:10.1007_s11573-023-01181-5. Full description at Econpapers \|\| Download paper
2023	Is hiring fast a good sign? The informativeness of job vacancy duration for future firm profitability. (2023). Li, Laura Yue ; Chen, Ciao-Wei. In: Review of Accounting Studies. RePEc:spr:reaccs:v:28:y:2023:i:3:d:10.1007_s11142-023-09797-2. Full description at Econpapers \|\| Download paper
2023	Audit mandates, audit firms, and auditors. (2023). Breuer, Matthias ; Vetter, Felix ; Le, Anthony. In: Working Papers. RePEc:zbw:cbscwp:333. Full description at Econpapers \|\| Download paper
2023	Multinational firms in tax havens: Corporate motives, regulatory countermeasures, and recent statistics. (2023). Olbert, Marcel ; Spengel, Christoph ; Weck, Stefan. In: ZEW Discussion Papers. RePEc:zbw:zewdip:23036. Full description at Econpapers \|\| Download paper

Recent citations received in 2022

Year	Citing document
2022	Presidential Address: Corporate Finance and Reality. (2022). Graham, John R. In: Journal of Finance. RePEc:bla:jfinan:v:77:y:2022:i:4:p:1975-2049. Full description at Econpapers \|\| Download paper
2022	The Relationship Between NonâGAAP Earnings and Aggressive Estimates in Reported GAAP Numbers. (2022). Wang, Sean ; Guggenmos, Ryan D ; Rennekamp, Kristina ; Rupar, Kathy. In: Journal of Accounting Research. RePEc:bla:joares:v:60:y:2022:i:5:p:1915-1945. Full description at Econpapers \|\| Download paper
2022	Does soft information in expert ratings curb information asymmetry? Evidence from crowdfunding and early transaction phases of Initial Coin offerings. (2022). Wang, Tong ; Zhao, Sheng ; Zhou, Mengqiu. In: Journal of International Financial Markets, Institutions and Money. RePEc:eee:intfin:v:81:y:2022:i:c:s1042443122001330. Full description at Econpapers \|\| Download paper
2022	Causality redux: The evolution of empirical methods in accounting research and the growth of quasi-experiments. (2022). Kepler, John D ; Samuels, Delphine ; Taylor, Daniel ; Armstrong, Christopher. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:74:y:2022:i:2:s0165410122000441. Full description at Econpapers \|\| Download paper
2022	The role of corporate social responsibility (CSR) information in supply-chain contracting: Evidence from the expansion of CSR rating coverage. (2022). Fiechter, Peter ; Lehmann, Nico ; Hitz, Jorg-Markus ; Darendeli, Alper. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:74:y:2022:i:2:s0165410122000489. Full description at Econpapers \|\| Download paper
2022	The past, present, and future of China-related accounting research. (2022). Cheng, Qiang ; Hail, Luzi ; Yu, Gwen. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:74:y:2022:i:2:s0165410122000672. Full description at Econpapers \|\| Download paper
2022	How does private firm disclosure affect demand for public firm equity? Evidence from the global equity market. (2022). Olbert, Marcel ; Kim, Jinhwan. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:74:y:2022:i:2:s0165410122000684. Full description at Econpapers \|\| Download paper
2022	A topic modelling analysis of white papers in security token offerings: Which topic matters for funding?. (2022). Bongini, Paola ; Rossolini, Monica ; Osborne, Francesco ; Pedrazzoli, Alessia. In: Technological Forecasting and Social Change. RePEc:eee:tefoso:v:184:y:2022:i:c:s0040162522005261. Full description at Econpapers \|\| Download paper
2022	Accessibility of high-speed rail (HSR) stations and HSRâair competition: Evidence from China. (2022). Wu, Shuping ; Han, Dan. In: Transportation Research Part A: Policy and Practice. RePEc:eee:transa:v:166:y:2022:i:c:p:262-284. Full description at Econpapers \|\| Download paper
2022	Social Externalities of Bank Enforcement Actions: The Case of Minority Lending. (2022). Tomy, Rimmy ; Bushman, Robert M ; Kleymenova, Anya V. In: Finance and Economics Discussion Series. RePEc:fip:fedgfe:2022-36. Full description at Econpapers \|\| Download paper
2022	The Crowdfunding of Altruism. (2022). Mansouri, Sasan ; Momtaz, Paul P ; Kolbe, Maura ; Faust, Luisa. In: JRFM. RePEc:gam:jjrfmx:v:15:y:2022:i:3:p:138-:d:771385. Full description at Econpapers \|\| Download paper
2022	The Relationship between Audit Adjustments and Audit Quality in Iraq. (2022). Orfizadeh, Saleh ; Jebur, Mohammed Ibrahim ; Salehi, Mahdi ; Abbas, Ali Mohammed. In: JRFM. RePEc:gam:jjrfmx:v:15:y:2022:i:8:p:330-:d:872542. Full description at Econpapers \|\| Download paper
2022	Risk information - normal markets and the COVID-19 pandemic period. (2022). Srivastava, Pranjal ; Jacob, Joshy. In: IIMA Working Papers. RePEc:iim:iimawp:14686. Full description at Econpapers \|\| Download paper
2022	Price Informativeness and FOMC Reversals. (2022). Fisher, Adlai ; Martineau, Charles ; Boguth, Oliver. In: SocArXiv. RePEc:osf:socarx:zurfk_v1. Full description at Econpapers \|\| Download paper
2022	Machine learning methods in finance: Recent applications and prospects. (2022). Wiegratz, Kevin ; Hoang, Daniel. In: Working Paper Series in Economics. RePEc:zbw:kitwps:158. Full description at Econpapers \|\| Download paper

10 most frequent citing series

#	Series	H	Cites
1	Review of Accounting Studies / Springer	44	1701
2	International Review of Financial Analysis / Elsevier	95	1394
3	Management Science / INFORMS	200	1355
4	Accounting and Finance / Accounting and Finance Association of Australia and New Zealand	43	1254
5	Journal of Accounting and Economics / Elsevier	164	1240
6	Journal of Business Finance & Accounting / Wiley Blackwell	76	1228
7	Journal of Accounting Research / John Wiley & Sons, Ltd.	142	1097
8	Journal of Corporate Finance / Elsevier	120	984
9	Review of Quantitative Finance and Accounting / Springer	39	884
10	Finance Research Letters / Elsevier	96	835
11	International Review of Economics & Finance / Elsevier	68	708