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The British Accounting Review / Elsevier

Citation Profile [Updated: 2026-05-04 07:00:09]
5 Years H Index
45
Impact Factor (IF)
1.74
5 Years IF
1.87
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
1992 0 0.12 0.05 0 20 20 96 1 1 0 0 1 100 1 0.05 0.06
1997 0 0.24 0.04 0 3 23 7 1 4 0 20 1 100 1 0.33 0.11
2003 0 0.43 0 0 4 27 145 22 0 0 0 0 0.21
2004 0 0.48 0.09 0 5 32 302 3 25 4 4 0 0 0.22
2005 0.78 0.51 0.22 0.78 18 50 448 10 36 9 7 9 7 2 20 1 0.06 0.23
2006 0.52 0.49 0.63 0.7 18 68 608 42 79 23 12 27 19 17 40.5 3 0.17 0.22
2007 0.42 0.44 0.31 0.49 18 86 439 27 106 36 15 45 22 4 14.8 1 0.06 0.2
2008 0.64 0.47 0.55 0.76 18 104 342 57 163 36 23 63 48 7 12.3 3 0.17 0.22
2009 0.5 0.46 0.72 0.83 15 119 254 86 249 36 18 77 64 12 14 1 0.07 0.23
2010 0.79 0.46 0.89 0.84 17 136 367 121 370 33 26 87 73 16 13.2 2 0.12 0.2
2011 0.47 0.5 0.85 0.77 21 157 360 133 503 32 15 86 66 14 10.5 1 0.05 0.23
2012 0.66 0.5 0.88 0.78 19 176 394 155 658 38 25 89 69 19 12.3 1 0.05 0.21
2013 1.13 0.54 1 1 23 199 348 199 857 40 45 90 90 27 13.6 1 0.04 0.23
2014 0.64 0.53 1.16 0.94 24 223 471 259 1116 42 27 95 89 41 15.8 8 0.33 0.22
2015 0.64 0.52 1.12 1.02 28 251 668 280 1396 47 30 104 106 38 13.6 7 0.25 0.22
2016 0.85 0.5 1.21 0.91 28 279 532 337 1733 52 44 115 105 44 13.1 7 0.25 0.2
2017 0.73 0.51 1.19 1.04 36 315 751 373 2107 56 41 122 127 45 12.1 5 0.14 0.2
2018 1.08 0.52 1.47 1.27 30 345 376 507 2615 64 69 139 176 38 7.5 10 0.33 0.22
2019 1.11 0.53 1.34 1.26 35 380 366 509 3124 66 73 146 184 36 7.1 7 0.2 0.21
2020 1.02 0.63 1.75 1.6 36 416 392 725 3850 65 66 157 251 72 9.9 20 0.56 0.3
2021 1.2 0.73 1.9 1.91 40 456 347 867 4717 71 85 165 315 44 5.1 9 0.23 0.27
2022 1.47 0.72 1.74 1.63 40 496 309 862 5579 76 112 177 289 83 9.6 20 0.5 0.22
2023 1.78 0.67 1.85 1.73 44 540 271 999 6578 80 142 181 314 62 6.2 21 0.48 0.19
2024 2.36 0.73 2.01 2.18 92 632 142 1270 7848 84 198 195 426 165 13 28 0.3 0.22
2025 1.74 0.96 1.62 1.87 84 716 25 1161 9009 136 236 252 471 150 12.9 38 0.45 0.28
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
#YearTitleCited
12015Gender diversity, board independence, environmental committee and greenhouse gas disclosure. (2015). Tang, Qingliang ; Liao, Lin ; Luo, LE. In: The British Accounting Review. RePEc:eee:bracre:v:47:y:2015:i:4:p:409-424.

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393
22004What do we know about audit quality?. (2004). Francis, Jere R. In: The British Accounting Review. RePEc:eee:bracre:v:36:y:2004:i:4:p:345-368.

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267
32016Environmental and social disclosures: Link with corporate financial performance. (2016). Tharyan, Rajesh ; Qiu, Yan ; Shaukat, Amama. In: The British Accounting Review. RePEc:eee:bracre:v:48:y:2016:i:1:p:102-116.

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232
4200635 years of studies on business failure: an overview of the classic statistical methodologies and their related problems. (2006). Ooghe, Hubert ; Balcaen, Sofie . In: The British Accounting Review. RePEc:eee:bracre:v:38:y:2006:i:1:p:63-93.

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193
52017The effects of board characteristics and sustainable compensation policy on carbon performance of UK firms. (2017). Haque, Faizul. In: The British Accounting Review. RePEc:eee:bracre:v:49:y:2017:i:3:p:347-364.

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189
62006Risk reporting: A study of risk disclosures in the annual reports of UK companies. (2006). Linsley, Philip M ; Shrives, Philip J. In: The British Accounting Review. RePEc:eee:bracre:v:38:y:2006:i:4:p:387-404.

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159
72005Assurance statement practice in environmental, social and sustainability reporting: a critical evaluation. (2005). Owen, David L ; O'Dwyer, Brendan. In: The British Accounting Review. RePEc:eee:bracre:v:37:y:2005:i:2:p:205-229.

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139
82023Environmental, Social, and Governance (ESG) disclosure: A literature review. (2023). Frost, Tracie ; Cao, Huijuan ; Tsang, Albert. In: The British Accounting Review. RePEc:eee:bracre:v:55:y:2023:i:1:s0890838922000853.

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126
92007Analysing the determinants of narrative risk information in UK FTSE 100 annual reports. (2007). Abraham, Santhosh ; Cox, Paul. In: The British Accounting Review. RePEc:eee:bracre:v:39:y:2007:i:3:p:227-248.

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116
102012Reflections and projections: A decade of Intellectual Capital Accounting Research. (2012). Dumay, John ; Guthrie, James ; Ricceri, Federica. In: The British Accounting Review. RePEc:eee:bracre:v:44:y:2012:i:2:p:68-82.

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113
112022Stock market reactions to adverse ESG disclosure via media channels. (2022). Zhang, Qin ; Wong, Jin Boon. In: The British Accounting Review. RePEc:eee:bracre:v:54:y:2022:i:1:s0890838921000718.

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111
122018Beyond gender diversity: How specific attributes of female directors affect earnings management. (2018). Nekhili, Mehdi ; GULL, Ammar ; Chtioui, Tawhid ; Nagati, Haithem. In: The British Accounting Review. RePEc:eee:bracre:v:50:y:2018:i:3:p:255-274.

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99
132005Quantity versus quality: the impact of environmental disclosures on the reputations of UK Plcs. (2005). Toms, Steven ; Hasseldine, J ; Salama, A I. In: The British Accounting Review. RePEc:eee:bracre:v:37:y:2005:i:2:p:231-248.

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97
142013Value creation and business models: Refocusing the intellectual capital debate. (2013). Beattie, Vivien ; Smith, Sarah Jane. In: The British Accounting Review. RePEc:eee:bracre:v:45:y:2013:i:4:p:243-254.

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88
152017Revisiting carbon disclosure and performance: Legitimacy and management views. (2017). Qian, Wei ; Schaltegger, Stefan. In: The British Accounting Review. RePEc:eee:bracre:v:49:y:2017:i:4:p:365-379.

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87
162008The impact of firm characteristics on management accounting practices: A UK-based empirical analysis. (2008). Luther, Robert ; Abdel-Kader, Magdy. In: The British Accounting Review. RePEc:eee:bracre:v:40:y:2008:i:1:p:2-27.

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85
172010Content analysis in environmental reporting research: Enrichment and rehearsal of the method in a British–German context. (2010). Shrives, Philip J ; Campbell, David ; Beck, Cornelia A. In: The British Accounting Review. RePEc:eee:bracre:v:42:y:2010:i:3:p:207-222.

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84
182003On the association between institutional ownership and aggressive corporate earnings management in Australia. (2003). Koh, Ping-Sheng. In: The British Accounting Review. RePEc:eee:bracre:v:35:y:2003:i:2:p:105-128.

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82
192019The role of internet-related technologies in shaping the work of accountants: New directions for accounting research. (2019). Yigitbasioglu, Ogan ; Moll, Jodie. In: The British Accounting Review. RePEc:eee:bracre:v:51:y:2019:i:6:s0890838919300459.

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80
202009Emerging themes in management control: A review of recent literature. (2009). Harris, E P ; Otley, D T ; Stringer, C ; Berry, A J ; Coad, A F. In: The British Accounting Review. RePEc:eee:bracre:v:41:y:2009:i:1:p:2-20.

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79
212006Understanding management accounting practices: A personal journey. (2006). Scapens, Robert W. In: The British Accounting Review. RePEc:eee:bracre:v:38:y:2006:i:1:p:1-30.

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76
222020Should investors include Bitcoin in their portfolios? A portfolio theory approach. (2020). Urquhart, Andrew ; Platanakis, Emmanouil. In: The British Accounting Review. RePEc:eee:bracre:v:52:y:2020:i:4:s0890838919300605.

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74
232007Some obstacles to global financial reporting comparability and convergence at a high level of quality. (2007). Zeff, Stephen A. In: The British Accounting Review. RePEc:eee:bracre:v:39:y:2007:i:4:p:290-302.

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70
242017Enterprise risk management and firm performance: The Italian case. (2017). Leoni, Giulia ; Florio, Cristina. In: The British Accounting Review. RePEc:eee:bracre:v:49:y:2017:i:1:p:56-74.

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70
252014Accounting narratives and the narrative turn in accounting research: Issues, theory, methodology, methods and a research framework. (2014). Beattie, Vivien. In: The British Accounting Review. RePEc:eee:bracre:v:46:y:2014:i:2:p:111-134.

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67
262021Does the market value greenhouse gas emissions? Evidence from multi-country firm data. (2021). Luo, LE ; Choi, Bobae. In: The British Accounting Review. RePEc:eee:bracre:v:53:y:2021:i:1:s0890838920300299.

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66
272017Capital and liquidity ratios and financial distress. Evidence from the European banking industry. (2017). Chiaramonte, Laura ; Casu, Barbara. In: The British Accounting Review. RePEc:eee:bracre:v:49:y:2017:i:2:p:138-161.

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64
282017Governance, efficiency and risk taking in Chinese banking. (2017). Girardone, Claudia ; Dong, Yizhe ; Kuo, Jing-Ming. In: The British Accounting Review. RePEc:eee:bracre:v:49:y:2017:i:2:p:211-229.

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59
292006The financing behaviour of listed Chinese firms. (2006). Xiao, Jason Zezhong ; Zou, Hong. In: The British Accounting Review. RePEc:eee:bracre:v:38:y:2006:i:3:p:239-258.

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59
302014Improving the relevance of risk factor disclosure in corporate annual reports. (2014). Abraham, Santhosh ; Shrives, Philip J. In: The British Accounting Review. RePEc:eee:bracre:v:46:y:2014:i:1:p:91-107.

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58
31201420 years of studies on the balanced scorecard: Trends, accomplishments, gaps and opportunities for future research. (2014). Hoque, Zahirul. In: The British Accounting Review. RePEc:eee:bracre:v:46:y:2014:i:1:p:33-59.

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58
322011Evaluating environmental disclosures: The relationship between quality and extent measures. (2011). Hooks, Jill ; van Staden, Chris J. In: The British Accounting Review. RePEc:eee:bracre:v:43:y:2011:i:3:p:200-213.

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57
332013Do powerful chief executives influence the financial performance of UK firms?. (2013). Adams, Mike ; Veprauskait, Elena. In: The British Accounting Review. RePEc:eee:bracre:v:45:y:2013:i:3:p:229-241.

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56
342020Climate governance effects on carbon disclosure and performance. (2020). Houqe, Muhammad Nurul ; Zaman, Mahbub ; Bui, Binh. In: The British Accounting Review. RePEc:eee:bracre:v:52:y:2020:i:2:s0890838919301052.

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56
352007A comprehensive comparison of corporate environmental reporting and responsiveness. (2007). Hooks, Jill ; van Staden, Chris J. In: The British Accounting Review. RePEc:eee:bracre:v:39:y:2007:i:3:p:197-210.

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56
362008Social responsibility disclosure: A study of proxies for the public visibility of Portuguese banks. (2008). Branco, Manuel ; Rodrigues, Lucia Lima. In: The British Accounting Review. RePEc:eee:bracre:v:40:y:2008:i:2:p:161-181.

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54
372012The effect of audit committee characteristics on intellectual capital disclosure. (2012). Pike, Richard ; Mangena, Musa ; Li, Jing. In: The British Accounting Review. RePEc:eee:bracre:v:44:y:2012:i:2:p:98-110.

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52
382021Does corporate eco-innovation affect stock price crash risk?. (2021). Irfan, Saadia ; Zaman, Rashid ; Atawnah, Nader ; Nadeem, Muhammad ; Haseeb, Muhammad. In: The British Accounting Review. RePEc:eee:bracre:v:53:y:2021:i:5:s0890838921000573.

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52
392015The effect of DEFRA guidance on greenhouse gas disclosure. (2015). Tauringana, Venancio ; Chithambo, Lyton. In: The British Accounting Review. RePEc:eee:bracre:v:47:y:2015:i:4:p:425-444.

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52
402012The impact of state ownership on share price informativeness: The case of the Split Share Structure Reform in China. (2012). Hou, Wenxuan ; Kuo, Jing-Ming ; Lee, Edward. In: The British Accounting Review. RePEc:eee:bracre:v:44:y:2012:i:4:p:248-261.

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49
412008Corporate disclosure, cost of capital and reputation: Evidence from finance directors. (2008). Armitage, Seth ; Marston, Claire. In: The British Accounting Review. RePEc:eee:bracre:v:40:y:2008:i:4:p:314-336.

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47
422017Business strategies and management accounting in response to climate change risk exposure and regulatory uncertainty. (2017). de Villiers, Charl ; Bui, Binh. In: The British Accounting Review. RePEc:eee:bracre:v:49:y:2017:i:1:p:4-24.

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46
432018The impact of audit quality on real and accrual earnings management around IPOs. (2018). Alhadab, Mohammad ; Clacher, Iain. In: The British Accounting Review. RePEc:eee:bracre:v:50:y:2018:i:4:p:442-461.

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46
442015Impression management through minimal narrative disclosure in annual reports. (2015). Leung, Sidney ; Parker, Lee ; Courtis, John. In: The British Accounting Review. RePEc:eee:bracre:v:47:y:2015:i:3:p:275-289.

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46
452016Exploring the implications of integrated reporting for social investment (disclosures). (2016). Adams, Carol ; Singh, Prakash J ; York, Jodi ; Potter, Brad. In: The British Accounting Review. RePEc:eee:bracre:v:48:y:2016:i:3:p:283-296.

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45
462012The transition to IFRS and the value relevance of financial statements in Greece. (2012). Tsalavoutas, Ioannis ; Andre, Paul ; Evans, Lisa. In: The British Accounting Review. RePEc:eee:bracre:v:44:y:2012:i:4:p:262-277.

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45
472010Shareholders’ requirements for corporate environmental disclosures: A cross country comparison. (2010). van Staden, Chris J ; de Villiers, Charl. In: The British Accounting Review. RePEc:eee:bracre:v:42:y:2010:i:4:p:227-240.

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44
482013Motivations for corporate social responsibility reporting by MNC subsidiaries in an emerging country: The case of Bangladesh. (2013). Momin, Mahmood Ahmed ; Parker, Lee D. In: The British Accounting Review. RePEc:eee:bracre:v:45:y:2013:i:3:p:215-228.

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44
492014The institutionalisation of corporate social responsibility reporting. (2014). Alexander, Deborah ; de Villiers, Charl. In: The British Accounting Review. RePEc:eee:bracre:v:46:y:2014:i:2:p:198-212.

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43
502017Assuring the integrated report: Insights and recommendations from auditors and preparers. (2017). Maroun, Warren. In: The British Accounting Review. RePEc:eee:bracre:v:49:y:2017:i:3:p:329-346.

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43
50 most relevant documents in this series (papers most cited in the last two years)
#YearTitleCited
12015Gender diversity, board independence, environmental committee and greenhouse gas disclosure. (2015). Tang, Qingliang ; Liao, Lin ; Luo, LE. In: The British Accounting Review. RePEc:eee:bracre:v:47:y:2015:i:4:p:409-424.

Full description at Econpapers || Download paper

122
22023Environmental, Social, and Governance (ESG) disclosure: A literature review. (2023). Frost, Tracie ; Cao, Huijuan ; Tsang, Albert. In: The British Accounting Review. RePEc:eee:bracre:v:55:y:2023:i:1:s0890838922000853.

Full description at Econpapers || Download paper

118
32017The effects of board characteristics and sustainable compensation policy on carbon performance of UK firms. (2017). Haque, Faizul. In: The British Accounting Review. RePEc:eee:bracre:v:49:y:2017:i:3:p:347-364.

Full description at Econpapers || Download paper

83
42022Stock market reactions to adverse ESG disclosure via media channels. (2022). Zhang, Qin ; Wong, Jin Boon. In: The British Accounting Review. RePEc:eee:bracre:v:54:y:2022:i:1:s0890838921000718.

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78
52016Environmental and social disclosures: Link with corporate financial performance. (2016). Tharyan, Rajesh ; Qiu, Yan ; Shaukat, Amama. In: The British Accounting Review. RePEc:eee:bracre:v:48:y:2016:i:1:p:102-116.

Full description at Econpapers || Download paper

60
62021Does the market value greenhouse gas emissions? Evidence from multi-country firm data. (2021). Luo, LE ; Choi, Bobae. In: The British Accounting Review. RePEc:eee:bracre:v:53:y:2021:i:1:s0890838920300299.

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44
72018Beyond gender diversity: How specific attributes of female directors affect earnings management. (2018). Nekhili, Mehdi ; GULL, Ammar ; Chtioui, Tawhid ; Nagati, Haithem. In: The British Accounting Review. RePEc:eee:bracre:v:50:y:2018:i:3:p:255-274.

Full description at Econpapers || Download paper

41
82019The role of internet-related technologies in shaping the work of accountants: New directions for accounting research. (2019). Yigitbasioglu, Ogan ; Moll, Jodie. In: The British Accounting Review. RePEc:eee:bracre:v:51:y:2019:i:6:s0890838919300459.

Full description at Econpapers || Download paper

37
92021Does corporate eco-innovation affect stock price crash risk?. (2021). Irfan, Saadia ; Zaman, Rashid ; Atawnah, Nader ; Nadeem, Muhammad ; Haseeb, Muhammad. In: The British Accounting Review. RePEc:eee:bracre:v:53:y:2021:i:5:s0890838921000573.

Full description at Econpapers || Download paper

37
102020Climate governance effects on carbon disclosure and performance. (2020). Houqe, Muhammad Nurul ; Zaman, Mahbub ; Bui, Binh. In: The British Accounting Review. RePEc:eee:bracre:v:52:y:2020:i:2:s0890838919301052.

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35
112020Should investors include Bitcoin in their portfolios? A portfolio theory approach. (2020). Urquhart, Andrew ; Platanakis, Emmanouil. In: The British Accounting Review. RePEc:eee:bracre:v:52:y:2020:i:4:s0890838919300605.

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32
122017Revisiting carbon disclosure and performance: Legitimacy and management views. (2017). Qian, Wei ; Schaltegger, Stefan. In: The British Accounting Review. RePEc:eee:bracre:v:49:y:2017:i:4:p:365-379.

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31
13200635 years of studies on business failure: an overview of the classic statistical methodologies and their related problems. (2006). Ooghe, Hubert ; Balcaen, Sofie . In: The British Accounting Review. RePEc:eee:bracre:v:38:y:2006:i:1:p:63-93.

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29
142021Do peer firms influence innovation?. (2021). Ntim, Collins ; Machokoto, Michael ; Gyimah, Daniel. In: The British Accounting Review. RePEc:eee:bracre:v:53:y:2021:i:5:s0890838921000147.

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24
152014Accounting narratives and the narrative turn in accounting research: Issues, theory, methodology, methods and a research framework. (2014). Beattie, Vivien. In: The British Accounting Review. RePEc:eee:bracre:v:46:y:2014:i:2:p:111-134.

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23
162023Explaining green bond issuance using survey evidence: Beyond the greenium. (2023). Schopohl, Lisa ; Sangiorgi, Ivan. In: The British Accounting Review. RePEc:eee:bracre:v:55:y:2023:i:1:s0890838921000974.

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21
172022Controlling shareholder share pledging and the cost of equity capital: Evidence from China. (2022). Liu, Wei ; Tian, Gary Gang. In: The British Accounting Review. RePEc:eee:bracre:v:54:y:2022:i:6:s0890838921000834.

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21
182004What do we know about audit quality?. (2004). Francis, Jere R. In: The British Accounting Review. RePEc:eee:bracre:v:36:y:2004:i:4:p:345-368.

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21
192020European firms’ corporate biodiversity disclosures and board gender diversity from 2002 to 2016. (2020). Jones, Michael John ; Haque, Faizul. In: The British Accounting Review. RePEc:eee:bracre:v:52:y:2020:i:2:s0890838920300135.

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20
202023Does online interaction between firms and investors reduce stock price crash risk?. (2023). Li, YI ; Zhang, Wei ; Wang, Pengfei. In: The British Accounting Review. RePEc:eee:bracre:v:55:y:2023:i:4:s0890838922001081.

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20
212017Capital and liquidity ratios and financial distress. Evidence from the European banking industry. (2017). Chiaramonte, Laura ; Casu, Barbara. In: The British Accounting Review. RePEc:eee:bracre:v:49:y:2017:i:2:p:138-161.

Full description at Econpapers || Download paper

19
222017Business strategies and management accounting in response to climate change risk exposure and regulatory uncertainty. (2017). de Villiers, Charl ; Bui, Binh. In: The British Accounting Review. RePEc:eee:bracre:v:49:y:2017:i:1:p:4-24.

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19
232006Risk reporting: A study of risk disclosures in the annual reports of UK companies. (2006). Linsley, Philip M ; Shrives, Philip J. In: The British Accounting Review. RePEc:eee:bracre:v:38:y:2006:i:4:p:387-404.

Full description at Econpapers || Download paper

18
242015Impression management through minimal narrative disclosure in annual reports. (2015). Leung, Sidney ; Parker, Lee ; Courtis, John. In: The British Accounting Review. RePEc:eee:bracre:v:47:y:2015:i:3:p:275-289.

Full description at Econpapers || Download paper

18
252017Governance, efficiency and risk taking in Chinese banking. (2017). Girardone, Claudia ; Dong, Yizhe ; Kuo, Jing-Ming. In: The British Accounting Review. RePEc:eee:bracre:v:49:y:2017:i:2:p:211-229.

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18
262021The effect of corporate sustainability performance on leverage adjustments. (2021). Ho, Ly ; Bai, Min ; Lu, Yue ; Qin, Yafeng. In: The British Accounting Review. RePEc:eee:bracre:v:53:y:2021:i:5:s0890838921000159.

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16
272023Board gender composition and waste management: Cross-country evidence. (2023). Hussain, Nazim ; GULL, Ammar ; Atif, Muhammad. In: The British Accounting Review. RePEc:eee:bracre:v:55:y:2023:i:1:s0890838922000269.

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16
282021Corporate environmental disclosure and political connection in regulatory and leadership changes: The case of China. (2021). Chen, Xuan ; Qian, Wei. In: The British Accounting Review. RePEc:eee:bracre:v:53:y:2021:i:1:s089083892030055x.

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292024Exporting corporate social responsibility: Evidence from foreign bank entry. (2024). Zheng, Xiaojia ; Shen, Yanyan. In: The British Accounting Review. RePEc:eee:bracre:v:56:y:2024:i:5:s0890838923000835.

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15
302019Chair-CEO generation gap and bank risk-taking. (2019). Molyneux, Philip ; Zhou, Yifan ; Kara, Alper. In: The British Accounting Review. RePEc:eee:bracre:v:51:y:2019:i:4:p:352-372.

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312021An international study of carbon information asymmetry and independent carbon assurance. (2021). Tang, Qingliang ; Pan, Lipeng ; Fan, Hanlu. In: The British Accounting Review. RePEc:eee:bracre:v:53:y:2021:i:1:s0890838920300913.

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322012Reflections and projections: A decade of Intellectual Capital Accounting Research. (2012). Dumay, John ; Guthrie, James ; Ricceri, Federica. In: The British Accounting Review. RePEc:eee:bracre:v:44:y:2012:i:2:p:68-82.

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14
332018The impact of audit quality on real and accrual earnings management around IPOs. (2018). Alhadab, Mohammad ; Clacher, Iain. In: The British Accounting Review. RePEc:eee:bracre:v:50:y:2018:i:4:p:442-461.

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342019Understanding the determinants of the magnitude of entity-level risk and account-level risk key audit matters: The case of the United Kingdom. (2019). Gambetta, Nicolás ; Garcia-Benau, Maria A ; Orta-Perez, Manuel ; Sierra-Garcia, Laura. In: The British Accounting Review. RePEc:eee:bracre:v:51:y:2019:i:3:p:227-240.

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352023Political sentiment and corporate social responsibility. (2023). Hasan, Mostafa Monzur ; Jiang, Haiyan. In: The British Accounting Review. RePEc:eee:bracre:v:55:y:2023:i:1:s089083892200110x.

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14
362012The impact of state ownership on share price informativeness: The case of the Split Share Structure Reform in China. (2012). Hou, Wenxuan ; Kuo, Jing-Ming ; Lee, Edward. In: The British Accounting Review. RePEc:eee:bracre:v:44:y:2012:i:4:p:248-261.

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372020Determinants and consequences of voluntary corporate social responsibility disclosure: Evidence from private firms. (2020). Zheng, Zhen ; Chi, Wuchun ; Wu, Shing-Jen. In: The British Accounting Review. RePEc:eee:bracre:v:52:y:2020:i:6:s0890838920300597.

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13
382017Enterprise risk management and firm performance: The Italian case. (2017). Leoni, Giulia ; Florio, Cristina. In: The British Accounting Review. RePEc:eee:bracre:v:49:y:2017:i:1:p:56-74.

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392022Do geographically nearby major customers mitigate suppliers’ stock price crash risk?. (2022). Zhang, Xueyan ; Yuan, Rongli ; Cao, Feng. In: The British Accounting Review. RePEc:eee:bracre:v:54:y:2022:i:6:s0890838922000476.

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402005Assurance statement practice in environmental, social and sustainability reporting: a critical evaluation. (2005). Owen, David L ; O'Dwyer, Brendan. In: The British Accounting Review. RePEc:eee:bracre:v:37:y:2005:i:2:p:205-229.

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12
412017The impact of audit committee expertise on audit quality: Evidence from UK audit fees. (2017). O'Sullivan, Noel ; Ghafran, Chaudhry. In: The British Accounting Review. RePEc:eee:bracre:v:49:y:2017:i:6:p:578-593.

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12
422015The effect of DEFRA guidance on greenhouse gas disclosure. (2015). Tauringana, Venancio ; Chithambo, Lyton. In: The British Accounting Review. RePEc:eee:bracre:v:47:y:2015:i:4:p:425-444.

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432016Market reaction to the positiveness of annual report narratives. (2016). Millo, Yuval ; Wisniewski, Tomasz Piotr ; Yekini, Liafisu Sina. In: The British Accounting Review. RePEc:eee:bracre:v:48:y:2016:i:4:p:415-430.

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442023Market reactions to a cross-border carbon policy: Evidence from listed Chinese companies. (2023). Yang, Qing ; Huang, Nan ; Luo, LE ; Shen, Hongtao. In: The British Accounting Review. RePEc:eee:bracre:v:55:y:2023:i:1:s0890838922000452.

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11
452013Do powerful chief executives influence the financial performance of UK firms?. (2013). Adams, Mike ; Veprauskait, Elena. In: The British Accounting Review. RePEc:eee:bracre:v:45:y:2013:i:3:p:229-241.

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462013Value creation and business models: Refocusing the intellectual capital debate. (2013). Beattie, Vivien ; Smith, Sarah Jane. In: The British Accounting Review. RePEc:eee:bracre:v:45:y:2013:i:4:p:243-254.

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472005Quantity versus quality: the impact of environmental disclosures on the reputations of UK Plcs. (2005). Toms, Steven ; Hasseldine, J ; Salama, A I. In: The British Accounting Review. RePEc:eee:bracre:v:37:y:2005:i:2:p:231-248.

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482006The financing behaviour of listed Chinese firms. (2006). Xiao, Jason Zezhong ; Zou, Hong. In: The British Accounting Review. RePEc:eee:bracre:v:38:y:2006:i:3:p:239-258.

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492008The impact of firm characteristics on management accounting practices: A UK-based empirical analysis. (2008). Luther, Robert ; Abdel-Kader, Magdy. In: The British Accounting Review. RePEc:eee:bracre:v:40:y:2008:i:1:p:2-27.

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502020The undesirable effect of audit quality: Evidence from firm innovation. (2020). Yin, Xiangkang ; Nguyen, Lily ; Vu, LE. In: The British Accounting Review. RePEc:eee:bracre:v:52:y:2020:i:6:s0890838920300585.

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Citing documents used to compute impact factor: 236
YearTitle
2025The impact of political risks on carbon emissions. (2025). Zhang, Qin ; Wong, Jin Boon. In: Energy Economics. RePEc:eee:eneeco:v:141:y:2025:i:c:s0140988324008399.

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2025Reprint of: Political uncertainty, corporate social responsibility, and firm performance. (2025). Yin, Chao ; Hu, YI. In: The British Accounting Review. RePEc:eee:bracre:v:57:y:2025:i:1:s0890838925000162.

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2025The impact of lobbying on managerial short-term resource adjustment decisions. (2025). Loy, Thomas R ; Voshaar, Johannes ; Zimmermann, Jochen. In: The British Accounting Review. RePEc:eee:bracre:v:57:y:2025:i:3:s0890838924001409.

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2025Political sentiment and credit ratings. (2025). Hossain, Ashrafee ; Jiang, Haiyan ; Hasan, Mostafa Monzur. In: The British Accounting Review. RePEc:eee:bracre:v:57:y:2025:i:3:s0890838924001963.

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2025Political sentiment and corporate payouts. (2025). Hossain, Ashrafee ; Benkraiem, Ramzi ; Krishnamurti, Chandrasekhar. In: International Review of Financial Analysis. RePEc:eee:finana:v:102:y:2025:i:c:s1057521925001656.

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2025Corporate climate risk exposure and stock liquidity: New evidence based on heterogeneous environmental regulation. (2025). Qiu, Yixin ; Ding, Qian ; Chen, Jinyu. In: Research in International Business and Finance. RePEc:eee:riibaf:v:79:y:2025:i:c:s0275531925003459.

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2025Greening up their act: Corporate carbon emissions reduction in response to political risk. (2025). Bose, Sudipta ; Dhole, Sandip ; Banerjee, Pradip ; Truong, Cameron. In: Energy Economics. RePEc:eee:eneeco:v:150:y:2025:i:c:s0140988325006747.

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2025Customer political sentiment and supplier relationship-specific investments. (2025). Yu, Po-Hsiang ; Chen, Pin-Ju ; Jiu, Lili. In: Advances in accounting. RePEc:eee:advacc:v:69:y:2025:i:c:s0882611025000434.

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2025Do foreign institutional investors curb carbon emissions? Evidence from an emerging economy. (2025). Tang, Xue ; Liu, Hao ; Fu, Jyun-Ying. In: Research in International Business and Finance. RePEc:eee:riibaf:v:74:y:2025:i:c:s0275531924004586.

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2025Stock market reaction to mandatory carbon disclosure announcements: The role of institutional investors. (2025). Muktadir-Al, Dewan ; Zhang, Ziyang ; Sainani, Sushil ; Florackis, Chris. In: Journal of International Financial Markets, Institutions and Money. RePEc:eee:intfin:v:99:y:2025:i:c:s1042443125000034.

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2025Carbon management ability and climate risk exposure: An international investigation. (2025). Luo, LE ; Zhang, Junru ; Zheng, Chen. In: Journal of Banking & Finance. RePEc:eee:jbfina:v:173:y:2025:i:c:s0378426625000354.

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2025The role of science-based targets on carbon mitigation: Addressing the tension between net zero anxiety and economic growth. (2025). Li, Jingduan ; Zhang, Huan ; Peng, Xuhui. In: The British Accounting Review. RePEc:eee:bracre:v:57:y:2025:i:2:s0890838924002713.

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2025Carbon emission trading scheme and carbon performance: The role of carbon management system. (2025). Zhang, Yueheng ; Tsang, Albert ; Luo, LE ; Jiang, Yan. In: The British Accounting Review. RePEc:eee:bracre:v:57:y:2025:i:3:s0890838924002725.

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2025Insight into border carbon adjustment: a visual bibliometric analysis from 2009 to 2024. (2025). Jin, Yuran ; Bao, Xianting. In: Humanities and Social Sciences Communications. RePEc:pal:palcom:v:12:y:2025:i:1:d:10.1057_s41599-025-05401-x.

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2025Climate 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.

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2025Shareholder wealth effects of corporate sustainability reporting regulations. (2025). Boungou, Whelsy ; Dufau, Bastien. In: Finance Research Letters. RePEc:eee:finlet:v:80:y:2025:i:c:s1544612325006646.

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2025Market reactions to the central bank’s mandate on climate-related financial risk disclosures: Evidence from the Indian banking sector. (2025). Kumari, Vineeta ; Pandey, Dharen Kumar. In: Finance Research Letters. RePEc:eee:finlet:v:84:y:2025:i:c:s1544612325010323.

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2025Demystifying the influence of board gender diversity on the nexus between ESG performance and carbon emissions. (2025). Bala, Hussaini ; Alomair, Abdulrahman ; al Naim, Abdulaziz. In: Humanities and Social Sciences Communications. RePEc:pal:palcom:v:12:y:2025:i:1:d:10.1057_s41599-025-05733-8.

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2025Unveiling the crypto-green nexus: A risk management and investment strategy approach through the lens of NFTs, DeFis, green cryptocurrencies, and green investments. (2025). Kumar, Sanjeev ; Patel, Ritesh ; Agnihotri, Shalini. In: The North American Journal of Economics and Finance. RePEc:eee:ecofin:v:75:y:2025:i:pa:s1062940824002146.

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2025Going Green: Effect of green bond issuance on corporate debt financing costs. (2025). Lv, Dayong ; Li, Chengyu ; Ruan, Qingsong ; Wei, Xiaokun. In: The North American Journal of Economics and Finance. RePEc:eee:ecofin:v:75:y:2025:i:pa:s1062940824002249.

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2025Climate change exposure and green bonds issuance. (2025). Makrychoriti, Panagiota ; Guesmi, Khaled ; Pyrgiotakis, Emmanouil G. In: Journal of International Money and Finance. RePEc:eee:jimfin:v:152:y:2025:i:c:s0261560625000166.

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2025Not only green: Sustainability and debt capital markets. (2025). Fatica, Serena ; Becker, Annette ; Rancan, Michela. In: Journal of International Money and Finance. RePEc:eee:jimfin:v:154:y:2025:i:c:s0261560625000543.

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2025ESG performance and the cost of debt. Evidence from the corporate bond market. (2025). Verdoliva, Vincenzo ; Ricciardi, Antonio ; Meles, Antonio ; Fiorillo, Paolo. In: International Review of Financial Analysis. RePEc:eee:finana:v:102:y:2025:i:c:s105752192500184x.

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2025The spillover effects of green bond issuance in peer firms’ financial performance. (2025). Deng, Yang ; Zhang, Zhaoqin. In: Research in International Business and Finance. RePEc:eee:riibaf:v:77:y:2025:i:pa:s0275531925001515.

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2025Risk factor disclosure in green bond prospectuses and investor compensation. (2025). Sheenan, Lisa ; O'Donohoe, Sheila ; Egan, Tom ; McGee, Paraic. In: International Review of Financial Analysis. RePEc:eee:finana:v:105:y:2025:i:c:s1057521925004922.

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2025Who pays the greenium and why? A decomposition. (2025). Meinerding, Christoph ; Fricke, Daniel. In: Journal of International Money and Finance. RePEc:eee:jimfin:v:157:y:2025:i:c:s0261560625001160.

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2025Green bonds: Catalyst or constraint for corporate green investment efficiency?. (2025). Xu, Xinkuo ; Yang, Lizhengbo ; Zhang, Chenxi. In: Journal of Multinational Financial Management. RePEc:eee:mulfin:v:79:y:2025:i:c:s1042444x25000246.

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2025Do green assets enhance portfolio optimization? A multi-horizon investing perspective. (2025). Dai, Xingyu ; Wang, Qunwei ; Zhang, Dongna. In: The British Accounting Review. RePEc:eee:bracre:v:57:y:2025:i:5:s0890838925000629.

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2025When green is no longer a win - new evidence on the shareholder value effects of green bond offerings11The authors would like to thank Konstantinos Bozos, Samit Gupta, Antony Potter, Hai-Anh Tran, and participants at the 2023 British Academy of Management Conference, 2023 Corporate Finance Days, 2023 European Financial Management Association Annual Meeting and Second Credit Scoring and Credit Rating Conference for their helpful comments and suggestions. (2025). Li, Shuyu ; Dutordoir, Marie ; Frota, Joao Quariguasi. In: International Review of Financial Analysis. RePEc:eee:finana:v:107:y:2025:i:c:s1057521925006076.

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2025Can Green Needs Always Promote Green Innovation? Moral Licensing in Corporate Environmental Responsibility. (2025). Zhang, Heng ; Gong, Binglin. In: Journal of Business Ethics. RePEc:kap:jbuset:v:201:y:2025:i:1:d:10.1007_s10551-024-05885-8.

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2025To Hide Behind the Mask of Mandates: Disguised Opinion Shopping Under Mandatory Audit Firm Rotation and Retention in Korea. (2025). Lee, Beu. In: JRFM. RePEc:gam:jjrfmx:v:18:y:2025:i:8:p:410-:d:1709608.

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2025The communicative value of key audit matters in M&As: The effect of performance commitments. (2025). Luo, YI ; Zhou, Jianan. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:21:y:2025:i:2:s1815566925000116.

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2025Impact of Corporate Culture on Environmental Performance. (2025). Opare, Solomon ; Costa, Mabel D. In: Journal of Business Ethics. RePEc:kap:jbuset:v:196:y:2025:i:1:d:10.1007_s10551-024-05674-3.

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2025Female lead auditors, audit fees, and audit quality. (2025). Schatt, Alain ; Jrme, Tiphaine ; Poretti, Cdric. In: The British Accounting Review. RePEc:eee:bracre:v:57:y:2025:i:3:s0890838924002774.

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2025Environmental 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.

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2025Does short selling affect corporate green transformation? —Evidence from China. (2025). Hou, Deshuai ; Wang, QI ; Sun, Qiong ; Chen, Ying. In: Research in International Business and Finance. RePEc:eee:riibaf:v:76:y:2025:i:c:s0275531925000571.

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2025The impact of entrepreneurial leadership and international explorative-exploitative learning on the performance of international new ventures. (2025). Arslan, Ahmad ; Ahammad, Mohammad Faisal ; Mostafiz, Md Imtiaz ; Battisti, Enrico ; Zahoor, Nadia ; Tarba, Shlomo. In: Asia Pacific Journal of Management. RePEc:kap:asiapa:v:42:y:2025:i:2:d:10.1007_s10490-023-09926-0.

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2025The nexus of top management structure, stock liquidity and valuation: a puzzle of the Gordian knot. (2025). Qiao, Yankuo. In: Journal of Economics and Finance. RePEc:spr:jecfin:v:49:y:2025:i:3:d:10.1007_s12197-025-09721-1.

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2025The digitalization of non-governmental organizations: factors and organizational characteristics. (2025). Perica, Ivana ; Waniak-Michalak, Halina ; Leitoniene, Sviesa. In: International Review on Public and Nonprofit Marketing. RePEc:spr:irpnmk:v:22:y:2025:i:3:d:10.1007_s12208-025-00438-9.

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2025The entangled relationships between accounting information systems innovations and corporate governance dynamics: a performative perspective. (2025). Ruggeri, Daniela ; Rizza, Carmela. In: Journal of Management & Governance. RePEc:kap:jmgtgv:v:29:y:2025:i:4:d:10.1007_s10997-025-09762-y.

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2025Digital Transformation and the Quality of Accounting Information Systems in the Public Sector: Evidence from Developing Countries. (2025). Eissa, Aref M ; Diab, Ahmed ; Hamdy, Arafat. In: IJFS. RePEc:gam:jijfss:v:13:y:2025:i:1:p:30-:d:1602002.

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2025The scientific discussion of stakeholder involvement in social return on investment analysis? A systematic literature review. (2025). Klein, Cornelia. In: Evaluation and Program Planning. RePEc:eee:epplan:v:113:y:2025:i:c:s0149718925001454.

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2025Evidential Influence of the History of Accounting on the Development and Structure of Modern Cost Accounting. (2025). Festus, Adegbie Folajimi ; Tajudeen, Ayinla Salaudeen. In: International Journal of Research and Scientific Innovation. RePEc:bjc:journl:v:12:y:2025:i:12:p:754-767.

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2025Randomized inspection and investment-price sensitivity: A natural experiment in China. (2025). Wang, Chenxi ; Xie, Lina. In: Finance Research Letters. RePEc:eee:finlet:v:74:y:2025:i:c:s1544612324017537.

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2025ESG rating disagreement and the cost of equity capital. (2025). Tong, Jingyi ; Lou, Zhukun ; Zhao, Jing ; Li, Sujie. In: Global Finance Journal. RePEc:eee:glofin:v:66:y:2025:i:c:s104402832500050x.

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2025Unveiling the veil: Identifying potential shell firms using machine learning approaches. (2025). Li, Tianze ; Cheng, Zijian ; Liu, Zhangxin. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:92:y:2025:i:c:s0927538x25001350.

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2025The capital market consequences of the regulator-led minority shareholder: Evidence from China. (2025). Feng, Zizhen ; Chen, Yunsen ; Yu, Yao ; Yuan, Wei. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:21:y:2025:i:3:s181556692500044x.

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2025Is operational flexibility a viable strategy during major supply chain disruptions? Evidence from the COVID-19 pandemic. (2025). Oke, Adegoke ; Fan, DI ; Prajogo, Daniel ; Shi, Xuanyi. In: Transportation Research Part E: Logistics and Transportation Review. RePEc:eee:transe:v:195:y:2025:i:c:s136655452400543x.

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2025Manufacturing enterprise digital transformation, financial flexibility, and financial risk—Evidence from China. (2025). Zhou, Zhongsheng ; Zhang, Jingyao. In: International Review of Financial Analysis. RePEc:eee:finana:v:104:y:2025:i:pa:s1057521925003667.

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2025The (non)enactment of intelligent accountability through stakeholder engagement: A micro-processual perspective. (2025). Contrafatto, Massimo ; Bianchi, Lara ; Passetti, Emilio. In: The British Accounting Review. RePEc:eee:bracre:v:57:y:2025:i:6:s089083892500040x.

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2025The Connectivity Between Content Elements and SDGs in the South African Banking Industry. (2025). van Wyk, Milan Heckroodt ; de Wet, Milan Christian. In: Sustainability. RePEc:gam:jsusta:v:17:y:2025:i:6:p:2572-:d:1612617.

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2025Financial and Manufactured Capital Reporting and Firm Value of Listed Consumer and Industrial Goods Firms in Nigeria: A Comparative Analysis. (2025). Arumona, Jonah Okpe ; Aza, Solomon Mangba ; Okeke, Clement Ejiofor. In: International Journal of Research and Innovation in Social Science. RePEc:bcp:journl:v:9:y:2025:issue-9:p:5055-5084.

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2025Does corporate social performance influence a firm’s choice of product recall strategy?. (2025). Adhikari, Ajay ; Paik, Daniel Gyung ; Lee, Brandon Byunghwan ; van der Laan, Joyce. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:58:y:2025:i:c:s1061951825000011.

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2025Political scandals, media bias and the moral ambiguity of fraud and corruption. (2025). Quayle, Annette ; West, Andrew. In: CRITICAL PERSPECTIVES ON ACCOUNTING. RePEc:eee:crpeac:v:102:y:2025:i:c:s1045235425000322.

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2025ESG performance and corporate labor investment efficiency: Evidence from China. (2025). Liu, Bei ; Wang, Cong ; Yang, Xiangyang. In: International Review of Economics & Finance. RePEc:eee:reveco:v:98:y:2025:i:c:s1059056025000723.

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2025Government contracts and labor investment efficiency. (2025). Suleymanov, Masim ; Monteiro, Pedro. In: Journal of Corporate Finance. RePEc:eee:corfin:v:92:y:2025:i:c:s0929119925000392.

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2025Managing man and machine: Automation potential and labor investment efficiency. (2025). Mazumder, Sharif ; Pugachev, Leonid. In: Global Finance Journal. RePEc:eee:glofin:v:65:y:2025:i:c:s1044028325000122.

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2025Growing pains: geographic expansion and labor investment efficiency. (2025). Cheng, Tzu-Chang Forrest ; Le, Anh-Tuan ; Huang, Henry Hongren. In: Review of Quantitative Finance and Accounting. RePEc:kap:rqfnac:v:65:y:2025:i:2:d:10.1007_s11156-024-01355-4.

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2025The influence of stock market liberalization on labor investment decisions: Evidence from China. (2025). Pan, Xiaofei ; Ma, Shiguang ; Li, Hanying. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:93:y:2025:i:c:s0927538x25001969.

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2025Earnings 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.

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2025Performance measurement, financial reporting quality, and digitalization in the healthcare sector. (2025). Ibrahim, Salma ; Arnaboldi, Michela ; Rakeeb, Fathima Roshan ; Begkos, Christos ; Graham, Cameron. In: The British Accounting Review. RePEc:eee:bracre:v:57:y:2025:i:6:s089083892500188x.

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2025CFO social networks and corporation taxation. (2025). Zhou, Zejiang ; Xu, Xin ; Wu, Qiang ; Fang, Ming. In: Journal of Financial Stability. RePEc:eee:finsta:v:78:y:2025:i:c:s1572308925000348.

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2025Reimagining Accounting in the Digital Age: Technological Integration and Evolving Practices. (2025). Koley, Jyotirmoy. In: International Journal of Research and Innovation in Applied Science. RePEc:bjf:journl:v:10:y:2025:i:10:p:886-896.

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2025Epistemic control: A case study on managing relevance in a data-driven organization. (2025). Kaarbe, Katarina ; Knudsen, Dan-Richard ; Catass, Bino. In: CRITICAL PERSPECTIVES ON ACCOUNTING. RePEc:eee:crpeac:v:102:y:2025:i:c:s1045235425000218.

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2025Management accountants’ role transitions in IT projects: A job crafting perspective. (2025). Sponem, Samuel ; Mohanna, Dima ; Grange, Camille. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:56:y:2025:i:c:s1467089525000351.

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2025Supply chain finance, information transparency, and corporate earnings management. (2025). Xu, Yuxue ; Li, Shoukun. In: Finance Research Letters. RePEc:eee:finlet:v:86:y:2025:i:pa:s1544612325016459.

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2025Intergenerational succession and family business investment preference. (2025). Wang, Liuming ; Mu, Jinghao ; Cheng, Chen. In: Finance Research Letters. RePEc:eee:finlet:v:85:y:2025:i:pa:s154461232501181x.

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2025Family business origin and artificial intelligence investment: The mediating role of long-term orientation. (2025). Pu, Yijia ; Zhang, Ruichen ; Wen, Lei ; Zhou, Guochen. In: Finance Research Letters. RePEc:eee:finlet:v:86:y:2025:i:pg:s1544612325021130.

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2025The Uncertainty of Economic Policy: A Hinder for Financial Sustainability?. (2025). Chi-Wei, SU ; Meng, Qin. In: Management of Sustainable Development. RePEc:blg:msudev:v:17:y:2025:i:1:p:1-16:n:1.

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2025The asymmetric impact of economic policy uncertainty, trade and geopolitical risk on firm-level investment in BRICS countries fresh insights from multiple thresholds NARDL approach. (2025). Ettayib, Mezouri ; Mimouni, Yassine ; Trari, Medjaoui-Hocine. In: SN Business & Economics. RePEc:spr:snbeco:v:5:y:2025:i:10:d:10.1007_s43546-025-00902-y.

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2025Beyond 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.

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2025Chinese corporate greenwashing index. (2025). Wang, Weihai. In: Finance Research Letters. RePEc:eee:finlet:v:85:y:2025:i:pb:s1544612325012498.

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2025Does non-punitive regulation increase the demand for D&O insurance?. (2025). Li, Conggang ; Gu, Qiankun ; Xu, Yize. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:89:y:2025:i:c:s0927538x24003494.

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2025Supervision Shadows and Information Silence: The Real Effect of Institutional Investor Distraction. (2025). Li, Manman ; Ye, Yong. In: Managerial and Decision Economics. RePEc:wly:mgtdec:v:46:y:2025:i:6:p:3591-3618.

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2025Investment efficiency under financial constraints: The role of CEO power. (2025). Ullah, Irfan ; Majeed, Muhammad Ansar ; Ahsan, Tanveer ; Al-Gamrh, Bakr. In: Post-Print. RePEc:hal:journl:hal-05224745.

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2025The stock price crash risk of central firms in business groups. (2025). Jia, Qinmin ; Xuan, Quansheng ; Huang, Xiaohong ; Song, Zhihui. In: International Review of Financial Analysis. RePEc:eee:finana:v:105:y:2025:i:c:s1057521925005204.

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2025Ethnic 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.

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2025Predecessor-connected independent directors and controlling shareholders’ tunneling: The role of information sharing. (2025). Liu, Yuanyuan ; Lian, Shiying ; Dou, Huan. In: Economic Modelling. RePEc:eee:ecmode:v:151:y:2025:i:c:s0264999325001750.

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2025Investment efficiency under financial constraints: The role of CEO power. (2025). Al-Gamrh, Bakr ; Majeed, Muhammad Ansar ; Ullah, Irfan ; Ahsan, Tanveer. In: Research in International Business and Finance. RePEc:eee:riibaf:v:79:y:2025:i:c:s0275531925003150.

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2025From academia to the courtroom: Impact of academic executives on corporate litigation risk. (2025). Xu, Zhongxiang ; Liu, Ping ; Xing, Kai ; Zhang, Hanxiong. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:93:y:2025:i:c:s0927538x25002343.

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2025Firm-customer collaborative innovation and customer stability: evidence from China. (2025). Gu, Bin. In: Finance Research Letters. RePEc:eee:finlet:v:85:y:2025:i:pd:s1544612325014242.

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2025When do female directors curb corporate ESG controversies? Evidence from the USA. (2025). Ahsan, Tanveer ; Ul, Inam ; Ghafoor, Abdul ; Gull, Ammar Ali ; Bayraktar, Yasar. In: Post-Print. RePEc:hal:journl:hal-05327290.

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2025Does political risk exacerbate climate risk? Firm-level evidence. (2025). Masum, Abdullah Al ; Ben-Nasr, Hamdi ; Benkraiem, Ramzi ; Basha, Shabeen Afsar. In: International Review of Financial Analysis. RePEc:eee:finana:v:104:y:2025:i:pa:s1057521925003692.

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2025Exploring the impact of human-centred AI on firms’ social and operational performance: A large language model approach. (2025). Liu, Zhen-Yuan Ralph ; Wang, Yu-Ting ; Zeng, Wenjuan ; Dong, Shuqi Kyra ; Niu, Dong-Fang. In: Transportation Research Part E: Logistics and Transportation Review. RePEc:eee:transe:v:203:y:2025:i:c:s1366554525004223.

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2025Organisation capital: A key asset for mitigating firm-level climate change exposure. (2025). Sun, Zhiyue ; Zheng, Chen. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:21:y:2025:i:3:s1815566925000244.

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2025Digital transformation in public-private collaborations: The success of humanitarian supply chain operations. (2025). Wood, Geoffrey ; Amankwah-Amoah, Joseph ; Akhtar, Pervaiz ; de Silva, Muthu ; Tarba, Shlomo ; Khan, Zaheer. In: International Journal of Production Economics. RePEc:eee:proeco:v:279:y:2025:i:c:s0925527324003189.

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2025Female CEOs in turbulent times: The effect of terrorist attacks on executive compensation. (2025). Hwang, Yunji ; Han, Seung Hun ; Kim, Kevin H ; Park, Jonghan. In: Global Finance Journal. RePEc:eee:glofin:v:68:y:2025:i:c:s1044028325001255.

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2025Terrorism, institutional environment, and corporate cash holdings. (2025). Dodzidenu, Solomon Wise ; Bimpong, Patrick ; Kudoh, James Edudzi ; Peter, Cephas Simon ; Dak-Adzaklo, Adelaide. In: Journal of International Financial Markets, Institutions and Money. RePEc:eee:intfin:v:105:y:2025:i:c:s1042443125001179.

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2025“Fidelity” or “exploitation”: Social trust and corporate greenwashing. (2025). Wang, Jianye ; Ke, Yubing. In: Economic Analysis and Policy. RePEc:eee:ecanpo:v:86:y:2025:i:c:p:336-350.

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2025Can auditing facilitate the effective implementation of goodwill accounting? A perspective based on key audit matters. (2025). Deng, Yingwen ; Xu, Jingjing ; Wang, Kuanliang ; Wen, Lin. In: International Review of Financial Analysis. RePEc:eee:finana:v:98:y:2025:i:c:s1057521924008287.

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2025The signaling effect of tone: The influence of key audit matters’ tone on bank lending decisions. (2025). Duan, Mingli. In: Finance Research Letters. RePEc:eee:finlet:v:76:y:2025:i:c:s1544612325001928.

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2025Do key audit matter disclosures about M&A transactions predict future performance?. (2025). Zehms, Karla M ; Wangerin, Daniel D ; Nylen, Jessica A. In: Review of Accounting Studies. RePEc:spr:reaccs:v:30:y:2025:i:3:d:10.1007_s11142-025-09896-2.

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2025Does ESG rating divergence affect the disclosure behavior of key audit matters?. (2025). Zhang, Ying ; Li, Jiaojiao. In: International Review of Economics & Finance. RePEc:eee:reveco:v:103:y:2025:i:c:s1059056025007543.

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2025ESG performance and seasoned equity offering discount – Evidence from investor share subscriptions in China. (2025). Wang, Solomon ; Meng, Qingbin. In: International Review of Financial Analysis. RePEc:eee:finana:v:103:y:2025:i:c:s1057521925002765.

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2025Are CEO successors more likely to implement environmentally responsible behavior? Empirical evidence from listed companies in China. (2025). Meng, Delin ; Xu, Peng ; Bai, Guiyu. In: Palgrave Communications. RePEc:pal:palcom:v:12:y:2025:i:1:d:10.1057_s41599-025-04687-1.

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2025Creating value through corporate social responsibility: The role of foreign institutional investors in Chinese listed firms. (2025). Yang, Tina ; Li, Yunhe ; Liu, YU ; Miletkov, Mihail. In: Journal of Empirical Finance. RePEc:eee:empfin:v:82:y:2025:i:c:s092753982500043x.

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2025Does government dual-target management affect local bank credit structure? Evidence from China. (2025). Ding, Lili ; Li, Shouxing ; Zhao, Xin. In: International Review of Economics & Finance. RePEc:eee:reveco:v:97:y:2025:i:c:s1059056024007524.

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2025National risk preference, insurance development and exports-a study based on the world values survey. (2025). Zhan, Qilin ; Mu, Xiuzhen ; Xing, Danna ; Zeng, Xiaohui. In: International Review of Financial Analysis. RePEc:eee:finana:v:99:y:2025:i:c:s1057521925000419.

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2025Can corporate social responsibility and corporate governance structure reduce corporate legal risk?. (2025). Wang, LU ; Huang, Deming. In: Finance Research Letters. RePEc:eee:finlet:v:73:y:2025:i:c:s1544612324016271.

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2025Impacts of banking competition on firm performance and the mediating effect of financing constraints. (2025). Zhou, Zirui ; Li, Yuanxu ; Liu, Mingzhen ; Tian, Ting. In: Finance Research Letters. RePEc:eee:finlet:v:75:y:2025:i:c:s1544612325000480.

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2025Corporate social responsibility under the influence of management tone. (2025). Bai, Yiwei ; Wang, Daokun ; Sun, Chenxin ; Zhang, Wei. In: Finance Research Letters. RePEc:eee:finlet:v:75:y:2025:i:c:s1544612325000960.

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2025The effect of corporate social responsibility on total factor productivity: Insights into managerial myopia and innovation mediation. (2025). Sun, Yabin. In: Finance Research Letters. RePEc:eee:finlet:v:75:y:2025:i:c:s1544612325001199.

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2025Technology-based boards and bank operational efficiency: Mediating effects of risk-taking. (2025). Zhang, Tianhao ; Li, Yuchun ; Tao, Yangzi ; Wu, Ling. In: Finance Research Letters. RePEc:eee:finlet:v:76:y:2025:i:c:s1544612325001886.

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2025Controlling shareholder equity pledging, financing constraints, and corporate social responsibility. (2025). Luo, Qianfang ; Xu, Jing. In: Finance Research Letters. RePEc:eee:finlet:v:76:y:2025:i:c:s1544612325002600.

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2025Corporate social responsibility, board independence, and corporate litigation. (2025). Wang, Baomin ; Zheng, Yinglong. In: Finance Research Letters. RePEc:eee:finlet:v:76:y:2025:i:c:s1544612325002776.

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2025The role of executive incentives and corporate social responsibility in driving corporate innovation. (2025). Li, Ying ; Jin, Lina ; Chen, Peilin. In: International Review of Financial Analysis. RePEc:eee:finana:v:102:y:2025:i:c:s1057521925001966.

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2025Social responsibility, board composition, and corporate legal risk. (2025). Wang, LU ; Xu, Jing. In: Finance Research Letters. RePEc:eee:finlet:v:77:y:2025:i:c:s1544612325001710.

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2025Impact of ownership structure on corporate social responsibility investment: The mediating role of analyst coverage. (2025). Liu, Tianjing ; Sun, Yongjun. In: Finance Research Letters. RePEc:eee:finlet:v:78:y:2025:i:c:s1544612325003149.

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2025Female executives, corporate social responsibility, and green innovation. (2025). Hu, Siyang ; Wu, Shaoling. In: Finance Research Letters. RePEc:eee:finlet:v:79:y:2025:i:c:s1544612325005495.

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2025How does improvements in regional security level mitigate corporate financing constraints?. (2025). Zhou, Shuchao ; He, Qiang ; Zhao, Tianqi. In: Finance Research Letters. RePEc:eee:finlet:v:79:y:2025:i:c:s1544612325005562.

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2025Regulatory influence on corporate cash holdings: Minority shareholder activism by regulators. (2025). Chen, Rongrong. In: International Review of Financial Analysis. RePEc:eee:finana:v:102:y:2025:i:c:s1057521925001929.

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2025Fintech development and corporate financial policy: Evidence from corporate financing and investment. (2025). Goodell, John W ; Oxley, Les ; Hou, Yang ; Hu, Yang ; Tang, Mengxuan. In: Journal of International Money and Finance. RePEc:eee:jimfin:v:157:y:2025:i:c:s0261560625001214.

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2025Regulatory enforcement of minority shareholder rights and corporate cash holdings. (2025). Shen, Zhe ; Huang, Wei ; Xia, Qing ; Li, Haili. In: Research in International Business and Finance. RePEc:eee:riibaf:v:79:y:2025:i:c:s0275531925002983.

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2025Beyond awareness: How investor-initiated communications reduce corporate carbon emissions. (2025). Luo, Zijun ; Hu, Xueqin ; Li, Mingyang ; Xu, Hao. In: Economic Modelling. RePEc:eee:ecmode:v:152:y:2025:i:c:s0264999325002597.

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2025Non-profit minority institutional shareholder and corporate external guarantee. (2025). Ren, Xiaoyi. In: Journal of Multinational Financial Management. RePEc:eee:mulfin:v:80:y:2025:i:c:s1042444x25000350.

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2025Regulatory Minority Shareholders and Sustained Disclosure Quality: Dual Governance Channels in China. (2025). Li, Siqi. In: Managerial and Decision Economics. RePEc:wly:mgtdec:v:46:y:2025:i:8:p:4303-4322.

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2025How digital financial inclusion enhances agroecological efficiency: Impact effects and mechanism tests. (2025). Cui, Ruiqing ; Chen, Tianyong ; Wei, Xiaobei ; Zhang, Yudong. In: International Review of Economics & Finance. RePEc:eee:reveco:v:97:y:2025:i:c:s1059056024007470.

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2025Digital finance and dividend policy: Evidence from China. (2025). Song, Yunxing ; Lee, Suin ; Wang, Bin. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:90:y:2025:i:c:s0927538x25000411.

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2025The unintended consequence of human capital intensity on energy intensity: Evidence from China. (2025). Xu, Yang ; Xiang, Wenbin ; Cao, Liang ; Du, Peng. In: China Economic Review. RePEc:eee:chieco:v:93:y:2025:i:c:s1043951x25001312.

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2025Does digital finance mitigate corporate maturity mismatch in China?. (2025). Tao, Yunqing ; Ye, Yongwei ; Xiao, Weiwei ; Li, Chaoqun. In: Research in International Business and Finance. RePEc:eee:riibaf:v:80:y:2025:i:c:s027553192500409x.

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2025Can frugal innovations trigger corporate innovation? The dockless bike-sharing services experience in China. (2025). Ling, Xiaoxu ; Min, Tian ; Yan, Siyuan ; Sharma, Piyush ; Wang, Donghua. In: Technovation. RePEc:eee:techno:v:148:y:2025:i:c:s0166497225001531.

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2025Network centrality and market information efficiency: Evidence from corporate site visits in China. (2025). Borjigin, Sumuya ; Xiang, Youtao. In: International Review of Economics & Finance. RePEc:eee:reveco:v:103:y:2025:i:c:s1059056025007488.

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2025Sequential questioning and structured responses: Enhancing the information effectiveness of corporate site visits. (2025). Yang, Jinyu ; Dong, Dayong ; Liang, Chao. In: International Review of Financial Analysis. RePEc:eee:finana:v:106:y:2025:i:c:s105752192500554x.

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2025Chinas debt market: Evolution, regulation, and global integration. (2025). Zhou, Qing ; Qian, Meijun ; Cheng, Feiyang ; Gao, Haoyu ; Pan, Xiaofei. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:91:y:2025:i:c:s0927538x25000885.

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2025Local government debt and corporate labor decisions: Evidence from China. (2025). Lin, QI ; Chan, Kam C ; Zhang, Guanglong. In: International Review of Financial Analysis. RePEc:eee:finana:v:106:y:2025:i:c:s1057521925006210.

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2025Corporate Risk Disclosure Dynamics in Light of Key Audit Matters Reporting. (2025). Wibowo, Wahyu Adi ; Qurrota, Annisa. In: Journal Economic Business Innovation. RePEc:ebi:journl:v:1:y:2025:i:4:p:493-512.

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2025Does shared tenure between board of directors and CEO affect R&D investment?. (2025). Alhababsah, Salem ; Azzam, Alaa ; Alhaj-Ismail, Alaa. In: International Review of Financial Analysis. RePEc:eee:finana:v:97:y:2025:i:c:s1057521924006197.

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2025Rethinking the top management team demographic faultlines–firm performance relationship: The roles of TMT temporal stability and TMT hierarchical differentiation. (2025). Li, Kaili ; Dong, Jiamin ; Liu, Renjing. In: Journal of Business Research. RePEc:eee:jbrese:v:196:y:2025:i:c:s0148296325002668.

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2025Does age similarity between audit committee chair and engagement partner affect audit quality?. (2025). Alhaj-Ismail, Alaa ; Alhababsah, Salem. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:58:y:2025:i:c:s1061951825000023.

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2025Capacity Building goals in young people with cerebral palsy in Australia: Analysis of publicly available National disability Insurance Scheme data. (2025). Cleary, Stacey L ; Ding, Jacqueline Y ; Morgan, Prue E. In: Children and Youth Services Review. RePEc:eee:cysrev:v:176:y:2025:i:c:s0190740925002786.

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2025CEO left-handedness and readability. (2025). Xin, Yingying ; Tsang, Albert ; Park, June Woo ; Chen, Xin. In: International Review of Financial Analysis. RePEc:eee:finana:v:105:y:2025:i:c:s105752192500496x.

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2025Product market effects of expropriation risk: Evidence from a quasi-natural experiment in China. (2025). Chen, Yuyang ; Gao, Jie. In: Economic Systems. RePEc:eee:ecosys:v:49:y:2025:i:3:s0939362525000147.

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2025Determinants of corporate cash holdings in private and public companies: insights from Latin America. (2025). da Costa, Marcelo Botelho ; Carneiro, Jorge ; Silva, Aviner Augusto. In: Review of Quantitative Finance and Accounting. RePEc:kap:rqfnac:v:65:y:2025:i:4:d:10.1007_s11156-024-01384-z.

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2025Online external attention vicariously monitors real earnings management along interlocking directors. (2025). Zhang, Jing ; Feng, Yuan ; Xia, Zhongwei. In: International Review of Economics & Finance. RePEc:eee:reveco:v:98:y:2025:i:c:s1059056025000656.

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2025ESG and stock price crash risk revisited: Evidence from mandatory ESG disclosure policy in China. (2025). Zhu, Xiaoyu ; Gong, XU ; Sun, Ran ; Hao, Jing. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:91:y:2025:i:c:s0927538x25000666.

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2025Unravelling the enigma: managerial bad news hoarding and financial analyst forecasts. (2025). Shen, Yun ; Han, Liang ; Yin, Aiyang. In: Review of Quantitative Finance and Accounting. RePEc:kap:rqfnac:v:65:y:2025:i:3:d:10.1007_s11156-024-01370-5.

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2025Impression Management Tactics in the Chairperson’s Statement: A Systematic Literature Review and Avenues for Future Research. (2025). Phesa, Masibulele ; Matenda, Frank Ranganai ; Sibanda, Mabutho ; Gumede, Zamanguni. In: JRFM. RePEc:gam:jjrfmx:v:18:y:2025:i:5:p:270-:d:1657045.

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2025Tournament incentives, corporate overinvestment, and economic consequences. (2025). Choi, Heeick ; Karim, Khondkar ; Liu, Yin. In: International Review of Financial Analysis. RePEc:eee:finana:v:102:y:2025:i:c:s1057521925001772.

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2025Do narrative-related disclosures in annual reports influence corporate risk-taking? Insights from an emerging economy. (2025). Thi, Lien Phuong ; To, Quyen ; Nguyen, Thuy Thanh ; Mai, Anh Ngoc. In: International Review of Economics & Finance. RePEc:eee:reveco:v:103:y:2025:i:c:s1059056025006525.

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2025How creditor protection stimulates corporate R&D: Insights from internet judicial auctions in China. (2025). Wang, Qiaochu ; Tao, Yunqing ; Ye, Yongwei ; Yang, Jinqiang. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:89:y:2025:i:c:s0927538x24003445.

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2025Creditor protection shocks and corporate cash holdings: Insights from online judicial auctions. (2025). Tian, Weilun ; Guo, Junru ; Wang, Jiarui ; Li, Dongyan. In: Economic Modelling. RePEc:eee:ecmode:v:151:y:2025:i:c:s0264999325002032.

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2025Empowering corporate growth: How digital government enhances investment stability. (2025). Yuan, Yimeng ; Cheng, Pengfei ; Huang, Meiying. In: Economic Analysis and Policy. RePEc:eee:ecanpo:v:87:y:2025:i:c:p:146-161.

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2025Targeted monetary policy, SMEs’ loan availability, and corporate investment: evidence from China. (2025). Han, Zhijie ; Wang, Yuwei ; Li, Renzhi ; Chen, Caihong. In: Small Business Economics. RePEc:kap:sbusec:v:65:y:2025:i:4:d:10.1007_s11187-025-01063-w.

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2025Rethinking MM2: Tax shields and equity valuation. (2025). Kang, Hyoung-Goo ; Ryu, Doojin. In: Finance Research Letters. RePEc:eee:finlet:v:78:y:2025:i:c:s1544612325003939.

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2025Quantile VAR connectedness and price spillovers between soybean and energy. (2025). Gangopadhyay, Partha ; Das, Narasingha ; Akadiri, Seyi ; Abbas, Qaiser ; Janjua, Laeeq Razzak ; Tanin, Tauhidul Islam. In: Energy Economics. RePEc:eee:eneeco:v:149:y:2025:i:c:s0140988325006012.

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2025Does biodiversity matter for firm value?. (2025). Cosma, Stefano ; Rimo, Giuseppe ; Pennetta, Daniela. In: Journal of International Financial Markets, Institutions and Money. RePEc:eee:intfin:v:105:y:2025:i:c:s1042443125001301.

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2025Domestic AI competition: Is DeepSeek a competitor or catalyst to Chinese AI firms?. (2025). Yang, Xing ; Ge, Jiaying. In: Finance Research Letters. RePEc:eee:finlet:v:85:y:2025:i:pb:s1544612325012632.

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2025Partner wealth and audit quality: evidence from the United States. (2025). Wang, Philip K ; He, Shaohua ; Jiang, John Xuefeng. In: Review of Accounting Studies. RePEc:spr:reaccs:v:30:y:2025:i:1:d:10.1007_s11142-024-09828-6.

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2025Board co-option and audit quality: Evidence from US. (2025). Elommal, Najoua ; Iqbal, Umer ; Saeed, Asif ; Alharbi, Samar S. In: International Review of Financial Analysis. RePEc:eee:finana:v:102:y:2025:i:c:s1057521925002108.

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2025CPA exam score and auditors’ 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.

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2025Financial Statements Audit and Simplified Accounting for Small Businesses: Key Trends. (2025). Zhurakovska, Iryna. In: Oblik i finansi. RePEc:iaf:journl:y:2025:i:4:p:5-13.

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2025From shared stakeholders to strategic linkages: The impact of common ownership on supply chain diversification. (2025). Li, Ying ; Zhao, Chen. In: Research in International Business and Finance. RePEc:eee:riibaf:v:80:y:2025:i:c:s0275531925003228.

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2025Reprint of: Corporate culture and carbon emission performance. (2025). Taylor, Grantley ; Uddin, Md Borhan ; Hasan, Mostafa Monzur. In: The British Accounting Review. RePEc:eee:bracre:v:57:y:2025:i:1:s0890838925000149.

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2025Corporate culture and trade credit. (2025). Abdullah, Mohammad ; Khan, Isma ; Wali, G M. In: International Review of Financial Analysis. RePEc:eee:finana:v:103:y:2025:i:c:s1057521925002650.

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2025Extraction of characteristic information from financial super-long texts and prediction of corporate violations. (2025). Zhang, Yongjie ; Xu, Jinchang ; Lu, Hanglin. In: Research in International Business and Finance. RePEc:eee:riibaf:v:79:y:2025:i:c:s0275531925003356.

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2025Biodiversity risk and firms’ access to trade credit. (2025). Kong, Ziyu ; Ben-Amar, Walid ; Almaghrabi, Khadija S. In: Journal of International Financial Markets, Institutions and Money. RePEc:eee:intfin:v:105:y:2025:i:c:s1042443125001167.

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2025Does digital transformation affect corporate fraud?. (2025). Luo, Jiajia ; Wang, Bing ; Gao, Lei ; Zhang, Xuejiao. In: Finance Research Letters. RePEc:eee:finlet:v:80:y:2025:i:c:s1544612325006786.

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2025From traditional to digital: Unravelling performance measurement systems and accounting methods in drug treatment through a systematic review and content analysis. (2025). Secinaro, Silvana ; Lanzalonga, Federico ; Calandra, Davide ; Storti, Cludia Costa. In: The British Accounting Review. RePEc:eee:bracre:v:57:y:2025:i:6:s0890838925001155.

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2025Do markets react to weather? Stock price reactions to weather alerts. (2025). Panetsidou, Styliani ; Synapis, Angelos. In: Economics Letters. RePEc:eee:ecolet:v:255:y:2025:i:c:s016517652500388x.

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2025Registers of beneficial owners based on blockchain technology: Implications for the accounting profession. (2025). Goldbarsht, Doron ; Gilmour, Paul ; Pandey, Durgesh. In: Technological Forecasting and Social Change. RePEc:eee:tefoso:v:214:y:2025:i:c:s0040162525000824.

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2025Driving enterprise new quality productivity: The role of big data tax collection. (2025). Li, Zongrun ; Ci, Huifang ; Yao, Baoshuai ; Feng, Chao ; Rao, Meng ; Sun, Zhaoyang. In: International Review of Financial Analysis. RePEc:eee:finana:v:103:y:2025:i:c:s1057521925002716.

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2025Stories of resistance: The role of online forums in response to Uber’s algorithmic management. (2025). Free, Clinton ; McDaid, Emma. In: CRITICAL PERSPECTIVES ON ACCOUNTING. RePEc:eee:crpeac:v:101:y:2025:i:c:s1045235425000036.

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2025Is 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.

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2025Disclosure of investor relationship activities and stock crash risk: Evidence from private in-house meetings. (2025). Zhou, Hang ; Ding, Rong ; Li, Yifan ; Sun, Yuxin. In: The British Accounting Review. RePEc:eee:bracre:v:57:y:2025:i:4:s0890838924000258.

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2025What triggers intraday price jumps and co-jumps in gold?. (2025). Sobti, Neharika. In: International Review of Financial Analysis. RePEc:eee:finana:v:105:y:2025:i:c:s1057521925004673.

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2025Financial judicial specialization and corporate information interaction: Evidence from the establishment of financial courts in China. (2025). Zheng, Panpan ; Li, Zhen. In: Finance Research Letters. RePEc:eee:finlet:v:81:y:2025:i:c:s1544612325007421.

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2025Earnings Quality and Stock Crash Risk: A Study in Indonesia. (2025). Arni, Rudiawarni Felizia ; Senny, Harindahyani ; Clara, Alverina Jessica. In: Folia Oeconomica Stetinensia. RePEc:vrs:foeste:v:25:y:2025:i:2:p:1-23:n:1001.

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2025Media-driven greenwashing hype and stock price crash risk. (2025). Huang, Ruihang. In: Finance Research Letters. RePEc:eee:finlet:v:85:y:2025:i:pa:s1544612325010943.

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2025Comparability of accounting information, financialization level, and corporate stock price crash risk. (2025). Niu, Yan ; Du, Dan. In: Finance Research Letters. RePEc:eee:finlet:v:85:y:2025:i:pe:s1544612325014771.

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2025Corporate social responsibility, market business environment, and stock price crash risk: an analysis from the stakeholder perspective. (2025). Dai, Zhongliang ; Zhang, Xiangjian ; Ling, Muyan ; Hou, Dongde ; Wu, Cuidan. In: Finance Research Letters. RePEc:eee:finlet:v:86:y:2025:i:pa:s1544612325016216.

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2025Going Sustainability: The Impact of Free Trade Zone Establishment on Corporate Green Governance Performance. (2025). Huang, Meiying ; Chen, Shi ; Yuan, Yimeng. In: Sustainable Development. RePEc:wly:sustdv:v:33:y:2025:i:4:p:5799-5819.

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2025Does ESG information disclosure increase firm value? The mediation role of financing constraints in China. (2025). An, Hui ; Ran, Chenyang ; Gao, YA. In: Research in International Business and Finance. RePEc:eee:riibaf:v:73:y:2025:i:pa:s0275531924003775.

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2025More Philanthropy, More Consistency? Examining the Impact of Corporate Charitable Donations on ESG Rating Uncertainty. (2025). Yufei, Gan ; Meiyi, LI. In: Economics - The Open-Access, Open-Assessment Journal. RePEc:bpj:econoa:v:19:y:2025:i:1:p:21:n:1001.

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2025How does parent firms ESG disclosure affect overseas subsidiary financial performance? The case of Chinese multinationals. (2025). Sun, Jiamu ; Yuan, Yikai ; Feng, Jialin. In: Asian Business & Management. RePEc:pal:abaman:v:24:y:2025:i:1:d:10.1057_s41291-025-00291-y.

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2025Critical drivers and barriers of digital twin adoption in water infrastructure: An environmental, social, governance, and financial perspective. (2025). Chen, Chuan ; Guo, Yubo ; Martek, Igor ; Luo, Xiaowei. In: Sustainable Development. RePEc:wly:sustdv:v:33:y:2025:i:2:p:1623-1648.

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2025Clan culture and corporate environmental performance: Evidence from China. (2025). Peng, Zixiao ; Wei, Xiaoyu. In: Energy Economics. RePEc:eee:eneeco:v:141:y:2025:i:c:s0140988324008028.

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2025A 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.

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2025Navigating transparency: The interplay of ESG disclosure and voluntary earnings guidance. (2025). King, Tatiana ; Agapova, Anna ; Ranta, Mikko. In: International Review of Financial Analysis. RePEc:eee:finana:v:97:y:2025:i:c:s1057521924007452.

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2025Optimizing smart supply chain for enhanced corporate ESG performance. (2025). Xie, Yusha ; Qiao, Penghua ; Fung, Hung-Gay ; Feng, Keyou. In: International Review of Financial Analysis. RePEc:eee:finana:v:97:y:2025:i:c:s1057521924008007.

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2025Exploring FinTech, green finance, and ESG performance across corporate life-cycles. (2025). Jia, Zhenting ; Hu, Haichuan ; Yang, Siyao. In: International Review of Financial Analysis. RePEc:eee:finana:v:97:y:2025:i:c:s1057521924008032.

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2025Impact of equity pledges on analysts earnings forecasts. (2025). Luo, Juncheng ; Gao, Xiaoguang ; Zhao, Qiang. In: Finance Research Letters. RePEc:eee:finlet:v:71:y:2025:i:c:s1544612324014090.

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2025Sustainable synergy: Static and dynamic nexus between ESG and BRICS equity markets. (2025). Ali, Shoaib ; Naveed, Muhammad ; Sindhu, Muzammal Ilyas ; Al-Nassar, Nassar S. In: Research in International Business and Finance. RePEc:eee:riibaf:v:74:y:2025:i:c:s0275531924004914.

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2025What are environmental, social, and governance scores measuring? The role of outcome and impact indicators in ESG scores. (2025). Guerrero, Santiago ; Viteri, Juan Pablo. In: Finance Research Letters. RePEc:eee:finlet:v:72:y:2025:i:c:s1544612324015587.

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2025Reprint 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.

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2025Corporate ESG disclosure and regulatory inquiry: Evidence from comment letters on annual reports. (2025). Tong, Yan ; Xu, Guoquan ; Li, Xin. In: The North American Journal of Economics and Finance. RePEc:eee:ecofin:v:77:y:2025:i:c:s1062940825000282.

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2025Fostering environmental integrity via investor-focused communications: Private in-house meeting disclosures and greenwashing behaviors. (2025). Cao, June ; Huang, Zijie ; Shahid, Ahmad Usman. In: Journal of Economic Behavior & Organization. RePEc:eee:jeborg:v:232:y:2025:i:c:s0167268125000666.

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2025Managerial myopia and carbon emission: Evidence from China. (2025). Cheng, LE ; Gong, Yukai ; Xie, Xuejing. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:90:y:2025:i:c:s0927538x24003664.

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2025ESG rating adjustment and capital market pricing efficiency: Evidence from China. (2025). Huang, Siqi ; Li, Jianing ; Ruan, Lei. In: International Review of Economics & Finance. RePEc:eee:reveco:v:98:y:2025:i:c:s1059056025000085.

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2025Board gender diversity reforms and corporate social responsibility: International evidence. (2025). Xin, Yingying ; Thewissen, James ; Tsang, Albert ; Yan, Shuo. In: Journal of Behavioral and Experimental Finance. RePEc:eee:beexfi:v:45:y:2025:i:c:s2214635025000061.

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2025Social determinants of Chilean forestry workers: A challenge for sustainable industry development. (2025). Alvear-Vega, Sandra ; Astudillo-Molina, Nicolas. In: Forest Policy and Economics. RePEc:eee:forpol:v:172:y:2025:i:c:s1389934125000188.

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2025ESG rating agencies and investors’ reactions to earnings news. (2025). Li, Qingyuan ; Xiong, XI ; Wu, Qiong ; Tsang, Albert. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:21:y:2025:i:1:s1815566925000037.

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2025A tale of two revolutions: Environmental, social, and governance performance and dividend policy in Egyptian-listed companies during unstable times. (2025). Shehata, Nermeen ; El-Helaly, Moataz ; Hossain, Mohammed. In: Research in International Business and Finance. RePEc:eee:riibaf:v:75:y:2025:i:c:s0275531924005300.

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2025The impact of institutional investors’ ESG concerns on corporate ESG disclosure: Evidence from site visits. (2025). Huang, Jun ; Li, Yun ; Han, Feifei. In: Finance Research Letters. RePEc:eee:finlet:v:76:y:2025:i:c:s1544612325002211.

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2025Predicting ESG disclosure quality through board secretaries characteristics: A machine learning approach. (2025). Zhu, Kanghuan ; Yang, Jie ; Niu, Yanfang ; Shi, Wenlei. In: Research in International Business and Finance. RePEc:eee:riibaf:v:76:y:2025:i:c:s0275531925001217.

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2025Labor protection and stock price crash risk: Evidence from international equity markets. (2025). Dai, Lili ; Chen, Wei ; Zhang, Wenjun ; Fang, Xiaohua. In: The British Accounting Review. RePEc:eee:bracre:v:57:y:2025:i:3:s0890838923001312.

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2025On professional destabilization and accounting self-regulation. (2025). Huxley, Zachary ; Brivot, Marion. In: The British Accounting Review. RePEc:eee:bracre:v:57:y:2025:i:3:s0890838924000970.

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2025Textual dimensions of sustainability information, stock price informativeness, and proprietary costs: Evidence from integrated reports. (2025). Barth, Mary E ; Cahan, Steven F ; Chen, LI ; Venter, Elmar R ; Wang, Ruili. In: The British Accounting Review. RePEc:eee:bracre:v:57:y:2025:i:3:s0890838924002920.

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2025Prevalence of Sustainability Metrics within Executive Compensation Schemes in Large US Companies. (2025). Trimble, Madeline ; Sankara, Jomo. In: Journal of Management and Sustainability. RePEc:ibn:jmsjnl:v:15:y:2025:i:1:p:116.

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2025Beyond Earnings Management and ESG Performance. The Effects of Corporate Governance Mechanisms. (2025). Madalina, Bojan Andreea. In: Proceedings of the International Conference on Business Excellence. RePEc:vrs:poicbe:v:19:y:2025:i:1:p:3233-3244:n:1033.

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2025Mapping the Landscape of Sustainability Reporting: A Bibliometric Analysis Across ESG, Circular Economy, and Integrated Reporting with Sectoral Perspectives. (2025). Krasteva-Hristova, Radosveta ; Papradanova, Diana ; Vechev, Ventsislav. In: JRFM. RePEc:gam:jjrfmx:v:18:y:2025:i:8:p:416-:d:1711328.

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2025The Role of Abnormal Tone in Board Reports in Shaping CSR Performance. (2025). Darvishi, Milad ; Askarany, Davood ; Yekebaghi, Roghayeh Mahmoudi ; Nassirzadeh, Farzaneh. In: JRFM. RePEc:gam:jjrfmx:v:18:y:2025:i:10:p:582-:d:1771666.

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2025Opportunity 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.

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2025ESG disclosure and corporate human capital upgrading in China. (2025). Ni, Mingjie. In: Economic Analysis and Policy. RePEc:eee:ecanpo:v:86:y:2025:i:c:p:49-64.

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2025How does a government-certificated green identity improve enterprises market value?. (2025). Zhang, Xiaodan ; Qin, Juanjuan. In: International Review of Economics & Finance. RePEc:eee:reveco:v:101:y:2025:i:c:s1059056025003107.

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2025An analysis of JIAAT editorial board composition and research review. (2025). Leventis, Stergios ; Dedoulis, Emmanouil ; Kourdoumpalou, Stavroula. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:58:y:2025:i:c:s1061951824000788.

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2025Self-regulation and self-presentation in sustainability reporting: Evidence from firms’ voluntary water disclosure. (2025). van der Heijden, Hans ; Liu, Siwen. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:58:y:2025:i:c:s1061951825000072.

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2025What makes a rating useable? Shifting epistemic practices in the ESG rating field. (2025). van Weeren, Michelle ; Bluntz, Clarence. In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:114:y:2025:i:c:s0361368225000108.

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2025Analysts vs. investors optimism bias in legal and normative CSR. (2025). Kang, Grace Il-Joo ; Yoo, G-Song. In: Finance Research Letters. RePEc:eee:finlet:v:79:y:2025:i:c:s1544612325006117.

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2025The role of voluntary environmental and social disclosure in mitigating ESG Rating divergence. (2025). Khurram, Muhammad Usman ; Zhang, Xinyi ; Jiang, Yuexiang ; Moussa, Faten. In: Finance Research Letters. RePEc:eee:finlet:v:81:y:2025:i:c:s1544612325006300.

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2025How do firms react to ESG news-based sentiment? A corporate risk-taking perspective. (2025). Zhuang, Pengtao ; He, Qing ; Ju, Wangjing ; Xia, Qin. In: Research in International Business and Finance. RePEc:eee:riibaf:v:78:y:2025:i:c:s0275531925002879.

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2025Environmental tone and carbon market behavior: Understanding market dynamics through corporate environmental attitudes in China. (2025). Lyu, Kefu ; Wang, Haoyu. In: Structural Change and Economic Dynamics. RePEc:eee:streco:v:74:y:2025:i:c:p:792-813.

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2025A national Blue-ESG index: measurement of marine sustainability. (2025). Yin, Zhu-Jia ; Fu, Qiang ; Ma, Yan. In: Innovation and Green Development. RePEc:eee:ingrde:v:4:y:2025:i:4:s2949753125000712.

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2025Market-oriented environmental regulation and ESG rating divergence. (2025). Wu, Mingyue ; Zhang, Jinlong ; Qi, Fengyu. In: Research in International Business and Finance. RePEc:eee:riibaf:v:79:y:2025:i:c:s0275531925003307.

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2025Peer ESG controversies and enterprise earnings management. (2025). Liu, Xuena ; Yu, Qingmiao. In: Energy Economics. RePEc:eee:eneeco:v:149:y:2025:i:c:s0140988325005638.

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2025Deregulation as a catalyst: Market access reforms and corporate ESG in China. (2025). Zhang, Ning ; Li, Yuwen ; Zeng, Hao. In: Energy Economics. RePEc:eee:eneeco:v:150:y:2025:i:c:s0140988325006905.

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2025How ESG engagement shapes firm life cycle progression: Evidence from U.S. data. (2025). Liu, Yu-Hong ; Hwang, Tang-Lin. In: Finance Research Letters. RePEc:eee:finlet:v:83:y:2025:i:c:s1544612325008487.

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2025Will ESG disclosure affect the green innovation level of SMEs?. (2025). Yang, Liuyi ; Bao, Junsong. In: Finance Research Letters. RePEc:eee:finlet:v:83:y:2025:i:c:s1544612325009158.

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2025Key factors of industry 5.0-based organizational sustainability. (2025). Sebestyn, Viktor ; Czvetk, Tmea ; Abonyi, Jnos. In: Technology in Society. RePEc:eee:teinso:v:83:y:2025:i:c:s0160791x25001563.

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2025Learning to be green: Accounting comparability and environmental violations. (2025). Tarsalewska, Monika ; Chircop, Justin ; Trzeciakiewicz, Agnieszka. In: The British Accounting Review. RePEc:eee:bracre:v:57:y:2025:i:5:s0890838923000872.

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2025Does analyst ESG experience matter?. (2025). Petrou, Zacharias ; Kopita, Anastasia. In: The British Accounting Review. RePEc:eee:bracre:v:57:y:2025:i:5:s0890838924002026.

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2025The impact of capital market enforcement intensity on corporate ESG performance: Evidence from China. (2025). Lei, Xiaodong ; Liu, KE ; Yu, Jianglong. In: Economic Analysis and Policy. RePEc:eee:ecanpo:v:87:y:2025:i:c:p:2534-2553.

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2025The 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.

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2025ESG greenwashing behaviour in the electric vehicle supply chain: Insights from evolutionary game theory. (2025). Nasir, Muhammad Ali ; Gao, Yuhang ; Hao, Yan ; Zhang, Mimi ; Wu, Jinghui. In: International Journal of Production Economics. RePEc:eee:proeco:v:289:y:2025:i:c:s092552732500283x.

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2025Family firms and risk taking: Does the integration of ESG practices matter?. (2025). Wei, YI ; Ma, Shiyue ; Khaw, Karren Lee-Hwei. In: Emerging Markets Review. RePEc:eee:ememar:v:69:y:2025:i:c:s1566014125001086.

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2025Institutional investors site visits and ESG disclosure: The mediating role of environmental legitimacy pressure. (2025). Wang, Yanhui ; Li, LI ; Zou, Jingjing ; Fu, Chuanrui. In: Finance Research Letters. RePEc:eee:finlet:v:84:y:2025:i:c:s1544612325010839.

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2025Dance to government’s tune: Firms’ ESG information catering behaviors and government subsidies. (2025). Chen, Yiqing ; Mi, Xianhua ; Feng, Han ; Ma, Chaoqun. In: Finance Research Letters. RePEc:eee:finlet:v:85:y:2025:i:pd:s1544612325014217.

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2025Employee pension welfare and corporate risk-taking: Evidence from the enterprise annuity system in China. (2025). Chen, Xiaoqiu ; Hu, Feng. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:94:y:2025:i:c:s0927538x25001052.

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2025Unveiling greenwashing trends: The curious effect of digital-driven M&As among listed Chinese firms. (2025). Cai, Zhehui ; Li, Xiaoxia ; Xu, Jinhua. In: Research in International Business and Finance. RePEc:eee:riibaf:v:80:y:2025:i:c:s0275531925003964.

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2025Cost of Vagueness: Stakeholders’ Responses to Firms’ ESG Information. (2025). Chen, Yiqing ; Guo, Ruiqi ; Wan, Hong. In: Journal of Business Ethics. RePEc:kap:jbuset:v:202:y:2025:i:3:d:10.1007_s10551-025-06001-0.

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2025Terrorism and acquisition decision: Evidence from real estate investment trusts. (2025). Mo, Kang ; Song, Jeongseop. In: Finance Research Letters. RePEc:eee:finlet:v:80:y:2025:i:c:s154461232500666x.

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2025CEO and CFO conscientiousness and working capital management during global financial crisis. (2025). Deshpande, Shreesh ; Svetina, Marko ; Zhu, Pengcheng. In: Journal of Behavioral and Experimental Finance. RePEc:eee:beexfi:v:45:y:2025:i:c:s2214635025000073.

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2025Individualistic CEOs and financial misstatements. (2025). Zhang, Yinglei ; Tian, Feng. In: Review of Quantitative Finance and Accounting. RePEc:kap:rqfnac:v:65:y:2025:i:3:d:10.1007_s11156-024-01364-3.

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2025Financial outreach, bank deposits, and economic growth. (2025). Peng, Yuchao ; Gou, Qin ; Shen, JI ; Yang, Junhong. In: Journal of Economic Dynamics and Control. RePEc:eee:dyncon:v:171:y:2025:i:c:s0165188925000028.

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2025Economic policy uncertainty and carbon emissions: Do CSR committee and CSR reporting matter?. (2025). Rjiba, Hatem ; Chourou, Lamia ; Chkir, Imed ; ben Abdesslem, Rim. In: Finance Research Letters. RePEc:eee:finlet:v:78:y:2025:i:c:s1544612325004866.

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2025Do companies’ green credentials enhance trade credit provisions? Global evidence. (2025). Atawnah, Nader ; Nadeem, Muhammad ; Liu, Jia ; Banigidadmath, Deepa ; Zaman, Rashid. In: Journal of International Financial Markets, Institutions and Money. RePEc:eee:intfin:v:103:y:2025:i:c:s1042443125000940.

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2025Green 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.

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Recent citations
Recent citations received in 2025
YearCiting document
2025Bridging accounting and finance with entrepreneurship: Business and social perspectives. (2025). Chrisman, James J ; Fang, Hanging Chevy ; Wilson, Craig ; Wu, Zhenyu. In: The British Accounting Review. RePEc:eee:bracre:v:57:y:2025:i:4:s0890838925000940.

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2025Editorial: What have we learned about green and climate finance?. (2025). Ng, Lilian ; Liang, Hao ; Yoon, Aaron. In: The British Accounting Review. RePEc:eee:bracre:v:57:y:2025:i:5:s0890838925001994.

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2025Performance measurement, financial reporting quality, and digitalization in the healthcare sector. (2025). Ibrahim, Salma ; Arnaboldi, Michela ; Rakeeb, Fathima Roshan ; Begkos, Christos ; Graham, Cameron. In: The British Accounting Review. RePEc:eee:bracre:v:57:y:2025:i:6:s089083892500188x.

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2025Countering the pedagogy of cruelty with love from/for the South(s). (2025). Clavijo, Nathalie ; Perray-Redslob, Ludivine. In: CRITICAL PERSPECTIVES ON ACCOUNTING. RePEc:eee:crpeac:v:102:y:2025:i:c:s1045235425000279.

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2025ESG practices and financing constraints of Chinese high-carbon enterprises under carbon reduction pressure: The role of credit financing and corporate reputation. (2025). Zhang, Wen ; Shen, Lin ; Ma, Dan. In: Economic Modelling. RePEc:eee:ecmode:v:152:y:2025:i:c:s0264999325002470.

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2025Family firms and risk taking: Does the integration of ESG practices matter?. (2025). Wei, YI ; Ma, Shiyue ; Khaw, Karren Lee-Hwei. In: Emerging Markets Review. RePEc:eee:ememar:v:69:y:2025:i:c:s1566014125001086.

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2025What is the focus of energy supply chain relationship management during geopolitical risks? Evidence from the stock market based on transaction cost economics. (2025). Bai, Shizhen ; He, Hao ; Han, Chunjia ; Shang, Wen-Long ; Yang, MU ; Fan, Weijia. In: Energy Economics. RePEc:eee:eneeco:v:148:y:2025:i:c:s0140988325004566.

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2025Extreme climate attention and corporate energy innovation: Empirical evidence from China. (2025). Li, Mengzhe ; Tan, Xinyu ; Wang, Hua. In: Energy Economics. RePEc:eee:eneeco:v:148:y:2025:i:c:s0140988325005080.

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2025Energy uncertainty and corporate bankruptcy risk: International evidence. (2025). Kannadhasan, M ; Halder, Abhishek. In: Energy Economics. RePEc:eee:eneeco:v:151:y:2025:i:c:s0140988325007352.

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2025Climate risks and financial stability: Evidence from China. (2025). Huang, Jiayi ; Zhao, Xuejin ; Yao, Xinbin. In: International Review of Financial Analysis. RePEc:eee:finana:v:104:y:2025:i:pa:s1057521925003941.

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2025Biodiversity risk and corporate debt maturity. (2025). Nguyen, Thong Trung ; Duong, Kiet Tuan ; Xuan, Huong Thi. In: International Review of Financial Analysis. RePEc:eee:finana:v:107:y:2025:i:c:s105752192500643x.

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2025Expanding horizons, shrinking habitats: Firm scope and biodiversity risk. (2025). Hossain, Ashrafee T ; Hasan, Mostafa Monzur ; Duong, Lien. In: Finance Research Letters. RePEc:eee:finlet:v:79:y:2025:i:c:s1544612325005343.

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2025Social credit improvement, high abnormal audit fees and audit quality. (2025). Jin, Zheng ; Li, LI ; Yuan, Jiawen ; Cui, Haihong. In: Finance Research Letters. RePEc:eee:finlet:v:85:y:2025:i:pb:s1544612325011870.

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2025Monetary policy uncertainty, inefficient investment, and stock price crash risk. (2025). Ye, Yilin. In: Finance Research Letters. RePEc:eee:finlet:v:85:y:2025:i:pc:s1544612325013224.

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2025Adjustment of the presentation format of R&D expense and analyst forecasts. (2025). Hao, Zihan ; Li, Yanxi ; Wang, Duo. In: Finance Research Letters. RePEc:eee:finlet:v:86:y:2025:i:pf:s1544612325020136.

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2025Environmental tax reform and corporate disclosure strategy. (2025). Zou, Zaijin ; Wang, Yuwei ; Jiang, Yanjun. In: Finance Research Letters. RePEc:eee:finlet:v:86:y:2025:i:pg:s1544612325022469.

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2025Corporate financing constraints and environmental information disclosure hype. (2025). Bao, Xianjun ; Yuan, Zhihui. In: International Review of Economics & Finance. RePEc:eee:reveco:v:102:y:2025:i:c:s1059056025004472.

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2025Dawn in enterprises financial difficulties: The significance of digital financial awareness in mitigating hardship. (2025). Zhou, Yifu ; Zhang, SU ; Zeng, Yitang ; Tu, Ruide. In: International Review of Economics & Finance. RePEc:eee:reveco:v:103:y:2025:i:c:s1059056025007117.

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2025Disentangling the S and the G in the European banking industry: The role of climate risk and opportunity awareness. (2025). Russo, Simona ; Rega, Federico Giovanni ; Salerno, Dario. In: Research in International Business and Finance. RePEc:eee:riibaf:v:77:y:2025:i:pb:s0275531925002338.

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2025Information Disclosure in the Context of Combating Climate Change: Evidence from the Chinese Natural Gas Industry. (2025). Guo, Zhen ; Jia, Xiaoping ; Tan, Raymond R ; Qu, Xiaohan ; Zhang, Yanmei ; Pang, Xufei. In: Sustainability. RePEc:gam:jsusta:v:17:y:2025:i:10:p:4315-:d:1652605.

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2025Enhancing Corporate Transparency: AI-Based Detection of Financial Misstatements in Korean Firms Using NearMiss Sampling and Explainable Models. (2025). Kim, Sooin. In: Sustainability. RePEc:gam:jsusta:v:17:y:2025:i:19:p:8933-:d:1766952.

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2025Does an Environmental Protection Tax Promote or Inhibit the Market Value of Companies? Evidence from Chinese Polluting Companies. (2025). Mayburov, Igor ; Ye, Chenghao. In: Sustainability. RePEc:gam:jsusta:v:17:y:2025:i:19:p:8938-:d:1767065.

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2025The Impact of Environmental, Social and Governance (ESG) Pillar Scores on Banking Sector Stock Returns: An Empirical Analysis of Banks in the MSCI Emerging Market Index. (2025). Yilmaz, Tarik ; Cal, Hseyin ; Kamil, Anton Abdulbasah. In: European Journal of Business Science and Technology. RePEc:men:journl:v:11:y:2025:i:2:p:163-181.

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2025Environmental protection strategic alliance and enterprise green innovation. (2025). Li, Jingyi ; Zhao, Jingjing ; Zhen, Hongxian ; Ling, Fang ; Wang, Chao. In: Humanities and Social Sciences Communications. RePEc:pal:palcom:v:12:y:2025:i:1:d:10.1057_s41599-025-05998-z.

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Recent citations received in 2024
YearCiting document
2024Audit Quality through KAMs: A Pathway to More Conservative and Reliable Financial Reporting. (2024). Lee, Lok Char ; Kee, Phua Lian ; Sahlan, Linda Azlinda. In: International Journal of Research and Innovation in Social Science. RePEc:bcp:journl:v:8:y:2024:i:12:p:3102-3112.

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2024Earnings management reactions to key audit matters. (2024). Parte, Laura ; Campa, Domenico ; Camachomiano, Maradelmar. In: Global Policy. RePEc:bla:glopol:v:15:y:2024:i:s7:p:115-130.

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2024Researching the accounting-state-market dynamic in China: A literature review and research agenda. (2024). Yu, Lichen ; Tan, Zhiyuan ; Dai, Narisa Tianjing ; Chua, Wai Fong. In: The British Accounting Review. RePEc:eee:bracre:v:56:y:2024:i:5:s0890838924002087.

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2024Accounting and accountability for managing diversity tensions in hybrid organisations. (2024). Laguecir, Aziza ; Tucker, Basil ; Ferry, Laurence ; Grossi, Giuseppe. In: The British Accounting Review. RePEc:eee:bracre:v:56:y:2024:i:5:s0890838924002348.

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2024Lived experiences of everyday financialization: A layered performativity approach. (2024). Agunsoye, Ariane. In: CRITICAL PERSPECTIVES ON ACCOUNTING. RePEc:eee:crpeac:v:100:y:2024:i:c:s1045235424000558.

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2024Board independence, litigation risk, and expense stickiness: Moderating role of economic policy. (2024). Zhao, Liang ; Tu, Yongqian ; Tan, Haoyu ; Liu, Dongming. In: International Review of Financial Analysis. RePEc:eee:finana:v:96:y:2024:i:pa:s1057521924005805.

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2024Non-controlling shareholders network and excess goodwill: Evidence from listed companies in China. (2024). Hu, Guoqiang ; Liu, Jiajia ; Yang, Jinkun ; Fu, Shaozheng. In: International Review of Financial Analysis. RePEc:eee:finana:v:96:y:2024:i:pb:s1057521924006215.

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2024Professions need professional talents: Executives with internet experience and digital transformation of manufacturing companies. (2024). Bai, Yang ; Song, YU ; Cui, Shuangchang. In: Finance Research Letters. RePEc:eee:finlet:v:70:y:2024:i:c:s1544612324012935.

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2024The cost of corporate social irresponsibility for acquirers. (2024). D'Souza, Reagan ; Yang, Joey W ; Ho, Choy Yeing. In: Journal of Banking & Finance. RePEc:eee:jbfina:v:162:y:2024:i:c:s0378426624000529.

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2024How does corporate culture affect IPO price formation?. (2024). Cumming, Douglas ; Posch, Peter N ; Kochling, Gerrit ; Neukirchen, Daniel. In: Journal of Banking & Finance. RePEc:eee:jbfina:v:163:y:2024:i:c:s0378426624000785.

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2024Does provincial gambling culture affect corporate innovation? Evidence from China. (2024). Lu, Yue ; Hao, Jing ; Wu, JI ; Bai, Hengyu ; Zhang, Jing. In: Journal of Economic Behavior & Organization. RePEc:eee:jeborg:v:228:y:2024:i:c:s0167268124004244.

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2024Effects of climate risk on corporate green innovation cycles. (2024). lucey, brian ; Hao, Jing ; He, Feng. In: Technological Forecasting and Social Change. RePEc:eee:tefoso:v:205:y:2024:i:c:s0040162524002439.

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2024Renewable Power Systems: A Comprehensive Meta-Analysis. (2024). Pimonenko, Tetyana ; Lyulyov, Oleksii ; Kwilinski, Aleksy. In: Energies. RePEc:gam:jeners:v:17:y:2024:i:16:p:3989-:d:1454664.

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2024From Sensors to Standardized Financial Reports: A Proposed Automated Accounting System Integrating IoT, Blockchain, and XBRL. (2024). Mogahed, Aly ; Saleh, Reda ; Elbardan, Hany ; Marzouk, Mahmoud ; Nofel, Mohamed. In: JRFM. RePEc:gam:jjrfmx:v:17:y:2024:i:10:p:445-:d:1490641.

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2024Do Investment Funds Audited by the Big Four Firms Exhibit Different Performances? Evidence from Brazil. (2024). Malaquias, Rodrigo Fernandes ; Zambra, Pablo ; Borges, Dermeval Martins. In: JRFM. RePEc:gam:jjrfmx:v:17:y:2024:i:7:p:284-:d:1430304.

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2024Challenges of Disclosing Environmental Accounting Performance and Its Impact on Quality Supply Chains to Promote Sustainable Development in Companies—Experiences of Some Companies in the GCC—2024. (2024). Mohammed, Ayman Abdalla ; Gomaa, Mastora Sahal ; Ali, Ali Alhag ; Ibrahim, Nuseiba Azzam ; Roustom, Ziad Mohammad ; Ahmed, Fatihelelah Mohammed. In: Sustainability. RePEc:gam:jsusta:v:16:y:2024:i:24:p:11243-:d:1549631.

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2024Changes in Capital Structure in Seasoned Equity Offerings: BIST Implementation. (2024). Kurtaran, Ahmet ; Kalayciolu, Zeynep. In: Istanbul Business Research. RePEc:ist:ibsibr:v:53:y:2024:i:2:p:201-228.

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2024Information Acquisition Costs and Analysts€™ Cash Flow Forecasts: The Role of Management Cash Flow Forecasts. (2024). Zheng, Kenneth ; Imhof, Michael. In: Accounting and Finance Research. RePEc:jfr:afr111:v:13:y:2024:i:4:p:1.

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2024Opportunity or opportunism? Blockchain technology adoption and corporate default risk. (2024). Chen, Shiqiang ; Li, Antai ; Fang, Miaomiao ; Luo, Yonggen. In: Palgrave Communications. RePEc:pal:palcom:v:11:y:2024:i:1:d:10.1057_s41599-024-03727-6.

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2024CONSIDERATIONS ON THE ROLE AND IMPACT OF ARTIFICIAL INTELLIGENCE AND BLOCKCHAIN TECHNOLOGY IN ACHIEVING COMPETITIVE ADVANTAGE AND FINANCIAL PERFORMANCE OF COMPANIES. (2024). Socoliuc, Mihaela-Ionela ; Hanganu, Irina. In: European Journal of Accounting, Finance & Business. RePEc:scm:ejafbu:v:12:y:2024:i:3:p:151-158.

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2024Transparency in performance measurement systems: an exploration of rationales and diverging perceptions in the hospital setting. (2024). Lachmann, Maik ; Wenger, Felix ; Trapp, Rouven. In: Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung. RePEc:spr:jmgtco:v:35:y:2024:i:4:d:10.1007_s00187-024-00384-3.

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Recent citations received in 2023
YearCiting document
2023Assessment of the Impact of Social Tax Deductions for Personal Income Tax on the Welfare and Inequality of Citizens in Russia. (2023). Pugachev, Andrey A. In: Journal of Applied Economic Research. RePEc:aiy:jnjaer:v:22:y:2023:i:4:p:789-813.

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2023Environmental Management Accounting – Developments Over the Last 20 years from a Framework Perspective. (2023). Schaltegger, Stefan ; Burritt, Roger L ; Christ, Katherine Leanne. In: Australian Accounting Review. RePEc:bla:ausact:v:33:y:2023:i:4:p:336-351.

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2023Going Beyond Compliance Fulfillment: a Literature Review on ESG Performance Management. (2023). Quick, Reiner ; Munch, M ; Mayer, J H. In: Publications of Darmstadt Technical University, Institute for Business Studies (BWL). RePEc:dar:wpaper:142481.

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2023Socially 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.

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2023The sociomateriality of digitalisation in Nepalese NGOs. (2023). Adhikari, Shovita Dhakal ; Wijethilake, Chaminda ; Upadhaya, Bedanand. In: The British Accounting Review. RePEc:eee:bracre:v:55:y:2023:i:5:s0890838923000392.

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2023NGOs’ performance, governance, and accountability in the era of digital transformation. (2023). Polzer, Tobias ; Goncharenko, Galina ; McConville, Danielle ; Cordery, Carolyn J ; Belal, Ataur. In: The British Accounting Review. RePEc:eee:bracre:v:55:y:2023:i:5:s0890838923000860.

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2023Analysis of Chinas steel response ways to EU CBAM policy based on embodied carbon intensity prediction. (2023). Liu, Xing ; Lu, Can. In: Energy. RePEc:eee:energy:v:282:y:2023:i:c:s0360544223022065.

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2023ESG performance and banks’ funding costs. (2023). Sprincean, Nicu ; Andrieș, Alin Marius. In: Finance Research Letters. RePEc:eee:finlet:v:54:y:2023:i:c:s1544612323001848.

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2023Does the inclusion of Chinese A-shares in the MSCI EM index promote ESG performance?. (2023). Li, Ping ; Wang, Kai ; Zhang, Junping. In: Finance Research Letters. RePEc:eee:finlet:v:58:y:2023:i:pb:s1544612323008164.

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2023Exploring the nexus between ESG disclosure and corporate sustainable growth: Moderating role of media attention. (2023). Liu, Zuankuo ; Chai, Shanglei ; Ji, Qiang ; Cao, Mengjun. In: Finance Research Letters. RePEc:eee:finlet:v:58:y:2023:i:pc:s1544612323008917.

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2023The determinants and consequences of firms’ boilerplate answers: Evidence from online interactive platforms in China. (2023). Yang, Shanlin ; Xu, Qifa ; Xie, Nan ; Jiang, Cuixia. In: Finance Research Letters. RePEc:eee:finlet:v:58:y:2023:i:pd:s1544612323010425.

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2023Modeling board governance, environmental expertise, and social engagement effects on firm environmental performance: Panel data evidence. (2023). Salterio, Steven E ; Marin, Michael J ; Richardson, Gordon D ; Kim, Daehyun ; Tsang, Albert. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:19:y:2023:i:2:s1815566923000140.

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2023Can we trust ESG Ratings? Some insights based on a bibliometric analysis of ESG data quality and rating reliability. (2023). Demartini, Paola ; Pagliei, Claudia. In: MANAGEMENT CONTROL. RePEc:fan:macoma:v:html10.3280/maco2023-002-s1008.

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2023The Association between Audit Quality and Corporate Tax Avoidance. A Bibliometric Review of Literature and Early Evidence on the European Union, from the Perspective of Tax-Related Key Audit Matters Disclosure. (2023). Burc, Valentin ; Bunget, Ovidiu-Constantin ; Lungu, Cristian ; Dumitrescu, Alin-Constantin. In: JRFM. RePEc:gam:jjrfmx:v:16:y:2023:i:8:p:345-:d:1201723.

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2023Do Green Bonds Play a Role in Achieving Sustainability?. (2023). Alamgir, Muhammad ; Cheng, Ming-Chang. In: Sustainability. RePEc:gam:jsusta:v:15:y:2023:i:13:p:10177-:d:1180413.

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2023Role of Digital Transformation on Carbon Performance: Evidence from Firm-Level Analysis in China. (2023). Huang, Xiaoxia ; Guo, Borui. In: Sustainability. RePEc:gam:jsusta:v:15:y:2023:i:18:p:13410-:d:1234942.

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2023Cost stickiness and firm value. (2023). Costa, Mabel D ; Habib, Ahsan. In: Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung. RePEc:spr:jmgtco:v:34:y:2023:i:2:d:10.1007_s00187-023-00356-z.

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Recent citations received in 2022
YearCiting document
2022Real earnings management: A review of the international literature. (2022). Biswas, Pallab Kumar ; Wu, Julia Yonghua ; Ahmad, Fawad ; Ranasinghe, Dinithi ; Habib, Ahsan. In: Accounting and Finance. RePEc:bla:acctfi:v:62:y:2022:i:4:p:4279-4344.

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2022Corporate social responsibility: A review of empirical research using Thomson Reuters Asset4 data. (2022). Li, Zhongtian ; Jia, Jing ; de Villiers, Charl. In: Accounting and Finance. RePEc:bla:acctfi:v:62:y:2022:i:4:p:4523-4568.

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2022The genre of banking financial product information: The characters, the setting, the plot and the story. (2022). Suryawathy, I. G. A., ; Whait, R ; Lushington, K ; Helliar, C V ; Lowies, B. In: The British Accounting Review. RePEc:eee:bracre:v:54:y:2022:i:5:s0890838922000634.

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2022Oil shocks and corporate social responsibility. (2022). Hasan, Mostafa Monzur ; al Mamun, Mohammed Abdullah ; Wong, Jin Boon. In: Energy Economics. RePEc:eee:eneeco:v:107:y:2022:i:c:s0140988322000639.

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2022ESG disclosure and financial performance: Moderating role of ESG investors. (2022). Chen, Zhongfei ; Xie, Guanxia. In: International Review of Financial Analysis. RePEc:eee:finana:v:83:y:2022:i:c:s1057521922002472.

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2022The Bright Side of Financial Constraint on Corporate Innovation: Evidence from the Chinese Bond Market. (2022). Lin, Xiaowei ; Zhang, Qihao ; Chen, Aihua. In: Finance Research Letters. RePEc:eee:finlet:v:49:y:2022:i:c:s1544612322003233.

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2022Does gambling culture affect firms’ investment efficiency?. (2022). Liu, Weiqian ; Zhang, Pengdong ; Lin, Nan ; Chen, Han. In: Finance Research Letters. RePEc:eee:finlet:v:49:y:2022:i:c:s1544612322003713.

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2022Foreign investor and industrial pollution: Evidence from sulfur dioxide emission. (2022). Xiang, Yuhan ; Zhu, Yilin ; Chen, Wenchuan ; Liu, Jin. In: Finance Research Letters. RePEc:eee:finlet:v:50:y:2022:i:c:s1544612322004676.

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2022COVID-19 pandemic, limited attention, and analyst forecast dispersion. (2022). Huang, Ziyan ; Luo, Yalin ; He, Ruzhen ; Wu, Jinyu ; Zhang, Jinjin. In: Finance Research Letters. RePEc:eee:finlet:v:50:y:2022:i:c:s1544612322005013.

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2022ESG reputational risks and board monitoring committees. (2022). Zhang, Qin ; Wong, Jin Boon. In: Finance Research Letters. RePEc:eee:finlet:v:50:y:2022:i:c:s1544612322005049.

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2022The conceptualization of environmental, social and governance risks in portfolio studies A systematic literature review. (2022). Lagasio, Valentina ; Santulli, Rosalia ; Gallucci, Carmen. In: Socio-Economic Planning Sciences. RePEc:eee:soceps:v:84:y:2022:i:c:s003801212200177x.

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2022Structural Autonomy and Management Performance: An Influence Reinforced in the Particular Context of Portuguese Public Secondary Schools. (2022). Fernandes, Paula Odete ; Leite, Joaquim ; Fontes, Carla. In: Administrative Sciences. RePEc:gam:jadmsc:v:12:y:2022:i:4:p:172-:d:981007.

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2022Earnings Management and Corporate Performance in the Scope of Firm-Specific Features. (2022). Durana, Pavol ; Valaskova, Katarina ; Gajdosikova, Dominika. In: JRFM. RePEc:gam:jjrfmx:v:15:y:2022:i:10:p:426-:d:923276.

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2022Nudges and Networks: How to Use Behavioural Economics to Improve the Life Cycle Savings-Consumption Balance. (2022). Blake, David. In: JRFM. RePEc:gam:jjrfmx:v:15:y:2022:i:5:p:217-:d:814683.

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2022Can ESG Ratings Stimulate Corporate Green Innovation? Evidence from China. (2022). Liu, Heying ; Lyu, Chan. In: Sustainability. RePEc:gam:jsusta:v:14:y:2022:i:19:p:12516-:d:930802.

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2022Exploring the Impact of Sustainability, Board Characteristics, and Firm-Specifics on Firm Value: A Comparative Study of the United Kingdom and Turkey. (2022). Elsheikh, Tamer ; Tawfik, Omar Ikbal ; El-Aziz, Mayada Abd ; Almaqtari, Faozi A. In: Sustainability. RePEc:gam:jsusta:v:14:y:2022:i:24:p:16395-:d:996724.

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2022Do ESG Investments Mitigate ESG Controversies? Evidence From International Data. (2022). Brighi, Paola ; Venturelli, Valeria ; Francesco, Antonio Carlo. In: Centro Studi di Banca e Finanza (CEFIN) (Center for Studies in Banking and Finance). RePEc:mod:wcefin:0084.

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