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Review of Accounting Studies / Springer

Citation Profile [Updated: 2026-05-04 07:00:09]
5 Years H Index
39
Impact Factor (IF)
2.09
5 Years IF
2.57
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
1997 0 0.24 0.14 0 7 7 21 1 1 0 0 1 100 1 0.14 0.11
1998 0 0.27 0.03 0 24 31 35 1 2 7 7 1 100 1 0.04 0.13
1999 0.1 0.29 0.06 0.1 16 47 30 3 5 31 3 31 3 3 100 0 0.14
2000 0.1 0.35 0.09 0.09 17 64 31 6 11 40 4 47 4 6 100 2 0.12 0.16
2001 0.06 0.38 0.03 0.05 22 86 45 3 14 33 2 64 3 3 100 0 0.17
2002 0.03 0.39 0.09 0.08 25 111 82 10 24 39 1 86 7 10 100 2 0.08 0.21
2003 0.11 0.43 0.09 0.06 25 136 91 12 36 47 5 104 6 12 100 2 0.08 0.21
2004 0.04 0.48 0.07 0.08 23 159 88 11 47 50 2 105 8 10 90.9 0 0.22
2005 0.04 0.51 0.03 0.03 22 181 112 6 53 48 2 112 3 5 83.3 2 0.09 0.23
2006 0.11 0.49 0.12 0.07 25 206 177 25 78 45 5 117 8 25 100 1 0.04 0.22
2007 0.17 0.44 0.15 0.11 26 232 56 35 113 47 8 120 13 35 100 3 0.12 0.2
2008 0.1 0.47 0.12 0.09 25 257 32 29 143 51 5 121 11 29 100 1 0.04 0.22
2009 0.06 0.46 0.11 0.07 25 282 51 30 173 51 3 121 8 30 100 1 0.04 0.23
2010 0.06 0.46 0.14 0.09 34 316 102 44 217 50 3 123 11 44 100 3 0.09 0.2
2011 0.1 0.5 0.18 0.08 34 350 50 62 279 59 6 135 11 62 100 1 0.03 0.23
2012 0.1 0.5 0.15 0.08 37 387 69 59 338 68 7 144 11 58 98.3 4 0.11 0.21
2013 0.1 0.54 0.19 0.09 40 427 80 80 418 71 7 155 14 75 93.8 2 0.05 0.23
2014 0.14 0.53 0.19 0.11 48 475 96 89 507 77 11 170 18 88 98.9 4 0.08 0.22
2015 0.11 0.52 0.2 0.1 49 524 122 103 610 88 10 193 19 98 95.1 0 0.22
2016 0 0.5 0.02 0 34 558 889 9 619 97 208 0 3 0.09 0.2
2017 0.27 0.51 0.06 0.11 50 608 1209 37 656 83 22 208 22 11 29.7 13 0.26 0.2
2018 0.95 0.52 0.18 0.36 46 654 847 117 773 84 80 221 80 19 16.2 13 0.28 0.22
2019 1.03 0.53 0.26 0.64 42 696 536 181 954 96 99 227 145 21 11.6 5 0.12 0.21
2020 1.33 0.63 0.51 1.36 40 736 621 376 1331 88 117 221 301 22 5.9 9 0.23 0.3
2021 1.74 0.73 0.68 1.98 43 779 670 525 1857 82 143 212 420 39 7.4 18 0.42 0.27
2022 2.04 0.72 0.87 2.1 45 824 345 716 2573 83 169 221 463 47 6.6 9 0.2 0.22
2023 2.28 0.67 1.07 2.34 71 895 325 962 3535 88 201 216 506 66 6.9 10 0.14 0.19
2024 1.59 0.73 1.33 2.4 102 997 189 1328 4863 116 185 241 579 115 8.7 6 0.06 0.22
2025 2.09 0.96 2.15 2.57 93 1090 27 2346 7209 173 361 301 774 208 8.9 27 0.29 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
12021Mandatory CSR and sustainability reporting: economic analysis and literature review. (2021). Leuz, Christian ; Hail, Luzi ; Christensen, Hans B. In: Review of Accounting Studies. RePEc:spr:reaccs:v:26:y:2021:i:3:d:10.1007_s11142-021-09609-5.

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245
22016Seeing is believing: analysts’ corporate site visits. (2016). Wang, Yutao ; Cheng, Qiang ; Du, Fei. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:4:d:10.1007_s11142-016-9368-9.

Full description at Econpapers || Download paper

201
32020Entropy-balanced accruals. (2020). McMullin, Jeff L ; Schonberger, Bryce. In: Review of Accounting Studies. RePEc:spr:reaccs:v:25:y:2020:i:1:d:10.1007_s11142-019-09525-9.

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188
42017The impact of narrative disclosure readability on bond ratings and the cost of debt. (2017). Bonsall, Samuel B ; Miller, Brian P. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:2:d:10.1007_s11142-017-9388-0.

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151
52006Over-investment of free cash flow. (2006). Richardson, Scott. In: Review of Accounting Studies. RePEc:spr:reaccs:v:11:y:2006:i:2:d:10.1007_s11142-006-9012-1.

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131
62016A review of the IFRS adoption literature. (2016). Li, XI ; Shivakumar, Lakshmanan ; de George, Emmanuel T. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:3:d:10.1007_s11142-016-9363-1.

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116
72017Military experience and corporate tax avoidance. (2017). Law, Kelvin K. F. ; Mills, Lillian F. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:1:d:10.1007_s11142-016-9373-z.

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113
82016The benefits of specific risk-factor disclosures. (2016). Hope, Ole-Kristian ; Lu, Hai ; Hu, Danqi. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:4:d:10.1007_s11142-016-9371-1.

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101
92023Stock price reactions to ESG news: the role of ESG ratings and disagreement. (2023). Serafeim, George ; Yoon, Aaron. In: Review of Accounting Studies. RePEc:spr:reaccs:v:28:y:2023:i:3:d:10.1007_s11142-022-09675-3.

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98
102018Financial reporting fraud and other forms of misconduct: a multidisciplinary review of the literature. (2018). Karpoff, Jonathan ; Sloan, Richard ; Dupont, Quentin ; Cox, James D ; Amiram, Dan ; Bozanic, Zahn. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:2:d:10.1007_s11142-017-9435-x.

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97
112022Do ESG funds make stakeholder-friendly investments?. (2022). Rajgopal, Shiva ; Raghunandan, Aneesh. In: Review of Accounting Studies. RePEc:spr:reaccs:v:27:y:2022:i:3:d:10.1007_s11142-022-09693-1.

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77
122017Is there a dark side to exchange traded funds? An information perspective. (2017). Lee, Charles ; Sridharan, Suhas A ; Israeli, Doron. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:3:d:10.1007_s11142-017-9400-8.

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74
132021The impact of carbon disclosure mandates on emissions and financial operating performance. (2021). Zaklan, Aleksandar ; Schwenen, Sebastian ; Ernstberger, Jurgen ; Downar, Benedikt ; Reichelstein, Stefan. In: Review of Accounting Studies. RePEc:spr:reaccs:v:26:y:2021:i:3:d:10.1007_s11142-021-09611-x.

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74
142017The taxman cometh: Does tax uncertainty affect corporate cash holdings?. (2017). Hanlon, Michelle ; Maydew, Edward L ; Saavedra, Daniel. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:3:d:10.1007_s11142-017-9398-y.

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72
152017Corporate bankruptcy prediction: a high dimensional analysis. (2017). Jones, Stewart. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:3:d:10.1007_s11142-017-9407-1.

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70
162018Capital market effects of media synthesis and dissemination: evidence from robo-journalism. (2018). deHaan, Ed ; Blankespoor, Elizabeth ; Zhu, Christina. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:1:d:10.1007_s11142-017-9422-2.

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67
172016Taste, information, and asset prices: implications for the valuation of CSR. (2016). Heinle, Mirko S ; Friedman, Henry L. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:3:d:10.1007_s11142-016-9359-x.

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65
182018Societal trust and corporate tax avoidance. (2018). Kanagaretnam, Kiridaran ; Lee, Jimmy ; Lobo, Gerald ; Lim, Chee Yeow. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:4:d:10.1007_s11142-018-9466-y.

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64
192017Mitigating political uncertainty. (2017). Wellman, Laura A. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:1:d:10.1007_s11142-016-9380-0.

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62
202018Narcissism is a bad sign: CEO signature size, investment, and performance. (2018). Wang, Sean ; Seybert, Nicholas ; Ham, Charles. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:1:d:10.1007_s11142-017-9427-x.

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61
212017Corporate investment and changes in GAAP. (2017). Shroff, Nemit. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:1:d:10.1007_s11142-016-9375-x.

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59
222018Consequences of adopting an expanded auditor’s report in the United Kingdom. (2018). Minutti-Meza, Miguel ; Vulcheva, Maria ; Tatum, Kay W ; Gutierrez, Elizabeth. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:4:d:10.1007_s11142-018-9464-0.

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57
232017Has goodwill accounting gone bad?. (2017). Sloan, Richard G ; Li, Kevin K. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:2:d:10.1007_s11142-017-9401-7.

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56
242020Policy uncertainty and loan loss provisions in the banking industry. (2020). Saffar, Walid ; Ng, Jeffrey ; Zhang, Janus Jian. In: Review of Accounting Studies. RePEc:spr:reaccs:v:25:y:2020:i:2:d:10.1007_s11142-019-09530-y.

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56
252021Does the media spotlight burn or spur innovation?. (2021). Shen, Rui ; Dai, Lili ; Zhang, Bohui. In: Review of Accounting Studies. RePEc:spr:reaccs:v:26:y:2021:i:1:d:10.1007_s11142-020-09553-w.

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55
262018Do firms underreport information on cyber-attacks? Evidence from capital markets. (2018). Livne, Tsafrir ; Levi, Shai ; Amir, Eli. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:3:d:10.1007_s11142-018-9452-4.

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55
272016The role of the media in disseminating insider-trading news. (2016). , Sarah ; Rogers, Jonathan L ; Skinner, Douglas J. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:3:d:10.1007_s11142-016-9354-2.

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54
282017The effect of financial reporting quality on corporate dividend policy. (2017). Yu, Yong ; Ramalingegowda, Santhosh ; Koo, David S. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:2:d:10.1007_s11142-017-9393-3.

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53
292024Going digital: implications for firm value and performance. (2024). Chen, Wilbur ; Srinivasan, Suraj. In: Review of Accounting Studies. RePEc:spr:reaccs:v:29:y:2024:i:2:d:10.1007_s11142-023-09753-0.

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53
302020Investor relations and IPO performance. (2020). HASAN, IFTEKHAR ; Chahine, Salim ; Mazboudi, Mohamad ; Colak, Gonul. In: Review of Accounting Studies. RePEc:spr:reaccs:v:25:y:2020:i:2:d:10.1007_s11142-019-09526-8.

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49
312005Expected EPS and EPS Growth as Determinantsof Value. (2005). Juettner-Nauroth, Beate E ; Ohlson, James A. In: Review of Accounting Studies. RePEc:spr:reaccs:v:10:y:2005:i:2:d:10.1007_s11142-005-1535-3.

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49
322016Accruals and price crashes. (2016). Zhu, Wei. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:2:d:10.1007_s11142-016-9355-1.

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49
332017The internet as an information intermediary. (2017). Drake, Michael S ; Thornock, Jacob R ; Twedt, Brady J. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:2:d:10.1007_s11142-017-9395-1.

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48
342022Is artificial intelligence improving the audit process?. (2022). Fedyk, Tatiana ; Khimich, Natalya ; Hodson, James. In: Review of Accounting Studies. RePEc:spr:reaccs:v:27:y:2022:i:3:d:10.1007_s11142-022-09697-x.

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45
352016Political contributions and analyst behavior. (2016). Law, Kelvin K. F. ; Jiang, Danling ; Kumar, Alok. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:1:d:10.1007_s11142-015-9344-9.

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44
362017Bank earnings and regulatory capital management using available for sale securities. (2017). Kasznik, Ron ; Barth, Mary E ; Gomez-Biscarri, Javier ; Lopez-Espinosa, German. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:4:d:10.1007_s11142-017-9426-y.

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44
372018Corporate tax avoidance: data truncation and loss firms. (2018). Sansing, Richard ; Henry, Erin. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:3:d:10.1007_s11142-018-9448-0.

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43
382020GDP growth incentives and earnings management: evidence from China. (2020). Hao, Ying ; Chen, Xia ; Liu, Qiang ; Cheng, Qiang. In: Review of Accounting Studies. RePEc:spr:reaccs:v:25:y:2020:i:3:d:10.1007_s11142-020-09547-8.

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42
392018Competition and voluntary disclosure: evidence from deregulation in the banking industry. (2018). Gerakos, Joseph ; Granja, Joo ; Burks, Jeffrey J ; Cuny, Christine. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:4:d:10.1007_s11142-018-9463-1.

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40
402020Machine learning improves accounting estimates: evidence from insurance payments. (2020). Peng, Xuan ; Sun, Ting ; Vasarhelyi, Miklos A ; Ding, Kexing ; Lev, Baruch. In: Review of Accounting Studies. RePEc:spr:reaccs:v:25:y:2020:i:3:d:10.1007_s11142-020-09546-9.

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39
412017Shareholder activism and voluntary disclosure. (2017). Bourveau, Thomas ; Schoenfeld, Jordan. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:3:d:10.1007_s11142-017-9408-0.

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38
422021Financial misconduct and employee mistreatment: Evidence from wage theft. (2021). Raghunandan, Aneesh. In: Review of Accounting Studies. RePEc:spr:reaccs:v:26:y:2021:i:3:d:10.1007_s11142-021-09602-y.

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37
432019The effect of major customer concentration on firm profitability: competitive or collaborative?. (2019). Hui, Kai Wai ; Yeung, Eric P ; Liang, Chuchu. In: Review of Accounting Studies. RePEc:spr:reaccs:v:24:y:2019:i:1:d:10.1007_s11142-018-9469-8.

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37
442019Improving the measures of real earnings management. (2019). Srivastava, Anup. In: Review of Accounting Studies. RePEc:spr:reaccs:v:24:y:2019:i:4:d:10.1007_s11142-019-09505-z.

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37
452017A theory of risk disclosure. (2017). Heinle, Mirko S ; Smith, Kevin C. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:4:d:10.1007_s11142-017-9414-2.

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35
462021Using machine learning to detect misstatements. (2021). Pan, Wenqiang ; Bertomeu, Jeremy ; Floyd, Eric ; Cheynel, Edwige. In: Review of Accounting Studies. RePEc:spr:reaccs:v:26:y:2021:i:2:d:10.1007_s11142-020-09563-8.

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35
472019Quality minus junk. (2019). Pedersen, Lasse ; Asness, Clifford S ; Frazzini, Andrea. In: Review of Accounting Studies. RePEc:spr:reaccs:v:24:y:2019:i:1:d:10.1007_s11142-018-9470-2.

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35
482017Management forecasts and the cost of equity capital: international evidence. (2017). Yang, Yong George ; Cao, Ying ; Myers, Linda A ; Tsang, Albert. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:2:d:10.1007_s11142-017-9391-5.

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34
492018Employee turnover likelihood and earnings management: evidence from the inevitable disclosure doctrine. (2018). Gao, Huasheng ; Zhang, Jin. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:4:d:10.1007_s11142-018-9475-x.

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32
502023Trust, social capital, and the bond market benefits of ESG performance. (2023). Servaes, Henri ; Lins, Karl V ; Amiraslani, Hami ; Tamayo, Ane. In: Review of Accounting Studies. RePEc:spr:reaccs:v:28:y:2023:i:2:d:10.1007_s11142-021-09646-0.

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32
50 most relevant documents in this series (papers most cited in the last two years)
#YearTitleCited
12021Mandatory CSR and sustainability reporting: economic analysis and literature review. (2021). Leuz, Christian ; Hail, Luzi ; Christensen, Hans B. In: Review of Accounting Studies. RePEc:spr:reaccs:v:26:y:2021:i:3:d:10.1007_s11142-021-09609-5.

Full description at Econpapers || Download paper

165
22020Entropy-balanced accruals. (2020). McMullin, Jeff L ; Schonberger, Bryce. In: Review of Accounting Studies. RePEc:spr:reaccs:v:25:y:2020:i:1:d:10.1007_s11142-019-09525-9.

Full description at Econpapers || Download paper

112
32006Over-investment of free cash flow. (2006). Richardson, Scott. In: Review of Accounting Studies. RePEc:spr:reaccs:v:11:y:2006:i:2:d:10.1007_s11142-006-9012-1.

Full description at Econpapers || Download paper

101
42023Stock price reactions to ESG news: the role of ESG ratings and disagreement. (2023). Serafeim, George ; Yoon, Aaron. In: Review of Accounting Studies. RePEc:spr:reaccs:v:28:y:2023:i:3:d:10.1007_s11142-022-09675-3.

Full description at Econpapers || Download paper

97
52016Seeing is believing: analysts’ corporate site visits. (2016). Wang, Yutao ; Cheng, Qiang ; Du, Fei. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:4:d:10.1007_s11142-016-9368-9.

Full description at Econpapers || Download paper

91
62017The impact of narrative disclosure readability on bond ratings and the cost of debt. (2017). Bonsall, Samuel B ; Miller, Brian P. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:2:d:10.1007_s11142-017-9388-0.

Full description at Econpapers || Download paper

66
72022Do ESG funds make stakeholder-friendly investments?. (2022). Rajgopal, Shiva ; Raghunandan, Aneesh. In: Review of Accounting Studies. RePEc:spr:reaccs:v:27:y:2022:i:3:d:10.1007_s11142-022-09693-1.

Full description at Econpapers || Download paper

62
82024Going digital: implications for firm value and performance. (2024). Chen, Wilbur ; Srinivasan, Suraj. In: Review of Accounting Studies. RePEc:spr:reaccs:v:29:y:2024:i:2:d:10.1007_s11142-023-09753-0.

Full description at Econpapers || Download paper

53
92017Military experience and corporate tax avoidance. (2017). Law, Kelvin K. F. ; Mills, Lillian F. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:1:d:10.1007_s11142-016-9373-z.

Full description at Econpapers || Download paper

50
102021The impact of carbon disclosure mandates on emissions and financial operating performance. (2021). Zaklan, Aleksandar ; Schwenen, Sebastian ; Ernstberger, Jurgen ; Downar, Benedikt ; Reichelstein, Stefan. In: Review of Accounting Studies. RePEc:spr:reaccs:v:26:y:2021:i:3:d:10.1007_s11142-021-09611-x.

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49
112016The benefits of specific risk-factor disclosures. (2016). Hope, Ole-Kristian ; Lu, Hai ; Hu, Danqi. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:4:d:10.1007_s11142-016-9371-1.

Full description at Econpapers || Download paper

48
122018Financial reporting fraud and other forms of misconduct: a multidisciplinary review of the literature. (2018). Karpoff, Jonathan ; Sloan, Richard ; Dupont, Quentin ; Cox, James D ; Amiram, Dan ; Bozanic, Zahn. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:2:d:10.1007_s11142-017-9435-x.

Full description at Econpapers || Download paper

40
132022Is artificial intelligence improving the audit process?. (2022). Fedyk, Tatiana ; Khimich, Natalya ; Hodson, James. In: Review of Accounting Studies. RePEc:spr:reaccs:v:27:y:2022:i:3:d:10.1007_s11142-022-09697-x.

Full description at Econpapers || Download paper

40
142021Does the media spotlight burn or spur innovation?. (2021). Shen, Rui ; Dai, Lili ; Zhang, Bohui. In: Review of Accounting Studies. RePEc:spr:reaccs:v:26:y:2021:i:1:d:10.1007_s11142-020-09553-w.

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34
152018Societal trust and corporate tax avoidance. (2018). Kanagaretnam, Kiridaran ; Lee, Jimmy ; Lobo, Gerald ; Lim, Chee Yeow. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:4:d:10.1007_s11142-018-9466-y.

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32
162023Trust, social capital, and the bond market benefits of ESG performance. (2023). Servaes, Henri ; Lins, Karl V ; Amiraslani, Hami ; Tamayo, Ane. In: Review of Accounting Studies. RePEc:spr:reaccs:v:28:y:2023:i:2:d:10.1007_s11142-021-09646-0.

Full description at Econpapers || Download paper

32
172017Corporate bankruptcy prediction: a high dimensional analysis. (2017). Jones, Stewart. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:3:d:10.1007_s11142-017-9407-1.

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30
182017The taxman cometh: Does tax uncertainty affect corporate cash holdings?. (2017). Hanlon, Michelle ; Maydew, Edward L ; Saavedra, Daniel. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:3:d:10.1007_s11142-017-9398-y.

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30
192018Consequences of adopting an expanded auditor’s report in the United Kingdom. (2018). Minutti-Meza, Miguel ; Vulcheva, Maria ; Tatum, Kay W ; Gutierrez, Elizabeth. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:4:d:10.1007_s11142-018-9464-0.

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202016Taste, information, and asset prices: implications for the valuation of CSR. (2016). Heinle, Mirko S ; Friedman, Henry L. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:3:d:10.1007_s11142-016-9359-x.

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212005Expected EPS and EPS Growth as Determinantsof Value. (2005). Juettner-Nauroth, Beate E ; Ohlson, James A. In: Review of Accounting Studies. RePEc:spr:reaccs:v:10:y:2005:i:2:d:10.1007_s11142-005-1535-3.

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26
222016A review of the IFRS adoption literature. (2016). Li, XI ; Shivakumar, Lakshmanan ; de George, Emmanuel T. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:3:d:10.1007_s11142-016-9363-1.

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26
232018Do firms underreport information on cyber-attacks? Evidence from capital markets. (2018). Livne, Tsafrir ; Levi, Shai ; Amir, Eli. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:3:d:10.1007_s11142-018-9452-4.

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242018Capital market effects of media synthesis and dissemination: evidence from robo-journalism. (2018). deHaan, Ed ; Blankespoor, Elizabeth ; Zhu, Christina. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:1:d:10.1007_s11142-017-9422-2.

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252018Narcissism is a bad sign: CEO signature size, investment, and performance. (2018). Wang, Sean ; Seybert, Nicholas ; Ham, Charles. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:1:d:10.1007_s11142-017-9427-x.

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262020Policy uncertainty and loan loss provisions in the banking industry. (2020). Saffar, Walid ; Ng, Jeffrey ; Zhang, Janus Jian. In: Review of Accounting Studies. RePEc:spr:reaccs:v:25:y:2020:i:2:d:10.1007_s11142-019-09530-y.

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272022Meet, beat, and pollute. (2022). Yao, Wentao ; Zhu, Wei ; Thomas, Jake ; Zhang, Frank. In: Review of Accounting Studies. RePEc:spr:reaccs:v:27:y:2022:i:3:d:10.1007_s11142-022-09694-0.

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282013Textual risk disclosures and investors’ risk perceptions. (2013). Muslu, Volkan ; Kravet, Todd. In: Review of Accounting Studies. RePEc:spr:reaccs:v:18:y:2013:i:4:d:10.1007_s11142-013-9228-9.

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292020Investor relations and IPO performance. (2020). HASAN, IFTEKHAR ; Chahine, Salim ; Mazboudi, Mohamad ; Colak, Gonul. In: Review of Accounting Studies. RePEc:spr:reaccs:v:25:y:2020:i:2:d:10.1007_s11142-019-09526-8.

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302021Using machine learning to detect misstatements. (2021). Pan, Wenqiang ; Bertomeu, Jeremy ; Floyd, Eric ; Cheynel, Edwige. In: Review of Accounting Studies. RePEc:spr:reaccs:v:26:y:2021:i:2:d:10.1007_s11142-020-09563-8.

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312020Machine learning improves accounting estimates: evidence from insurance payments. (2020). Peng, Xuan ; Sun, Ting ; Vasarhelyi, Miklos A ; Ding, Kexing ; Lev, Baruch. In: Review of Accounting Studies. RePEc:spr:reaccs:v:25:y:2020:i:3:d:10.1007_s11142-020-09546-9.

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23
322010Propping through related party transactions. (2010). Wong, T J ; Jian, Ming. In: Review of Accounting Studies. RePEc:spr:reaccs:v:15:y:2010:i:1:d:10.1007_s11142-008-9081-4.

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332021Financial misconduct and employee mistreatment: Evidence from wage theft. (2021). Raghunandan, Aneesh. In: Review of Accounting Studies. RePEc:spr:reaccs:v:26:y:2021:i:3:d:10.1007_s11142-021-09602-y.

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342017Is there a dark side to exchange traded funds? An information perspective. (2017). Lee, Charles ; Sridharan, Suhas A ; Israeli, Doron. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:3:d:10.1007_s11142-017-9400-8.

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352017Mitigating political uncertainty. (2017). Wellman, Laura A. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:1:d:10.1007_s11142-016-9380-0.

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362015Speaking of the short-term: disclosure horizon and managerial myopia. (2015). Brochet, Francois ; Loumioti, Maria ; Serafeim, George. In: Review of Accounting Studies. RePEc:spr:reaccs:v:20:y:2015:i:3:d:10.1007_s11142-015-9329-8.

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372019The effect of major customer concentration on firm profitability: competitive or collaborative?. (2019). Hui, Kai Wai ; Yeung, Eric P ; Liang, Chuchu. In: Review of Accounting Studies. RePEc:spr:reaccs:v:24:y:2019:i:1:d:10.1007_s11142-018-9469-8.

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382020GDP growth incentives and earnings management: evidence from China. (2020). Hao, Ying ; Chen, Xia ; Liu, Qiang ; Cheng, Qiang. In: Review of Accounting Studies. RePEc:spr:reaccs:v:25:y:2020:i:3:d:10.1007_s11142-020-09547-8.

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19
392024Climate-risk materiality and firm risk. (2024). Matsumura, Ella Mae ; Vera-Muoz, Sandra C ; Prakash, Rachna. In: Review of Accounting Studies. RePEc:spr:reaccs:v:29:y:2024:i:1:d:10.1007_s11142-022-09718-9.

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402022Are corruption and corporate tax avoidance in the United States related?. (2022). Richardson, Grant ; Taylor, Grantley ; Al-Hadi, Ahmed. In: Review of Accounting Studies. RePEc:spr:reaccs:v:27:y:2022:i:1:d:10.1007_s11142-021-09587-8.

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18
412023The role of the external auditor in managing environmental, social, and governance (ESG) reputation risk. (2023). Lambert, Tamara A ; Asante-Appiah, Bright. In: Review of Accounting Studies. RePEc:spr:reaccs:v:28:y:2023:i:4:d:10.1007_s11142-022-09706-z.

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422017The internet as an information intermediary. (2017). Drake, Michael S ; Thornock, Jacob R ; Twedt, Brady J. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:2:d:10.1007_s11142-017-9395-1.

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18
432016The role of the media in disseminating insider-trading news. (2016). , Sarah ; Rogers, Jonathan L ; Skinner, Douglas J. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:3:d:10.1007_s11142-016-9354-2.

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18
442016Accruals and price crashes. (2016). Zhu, Wei. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:2:d:10.1007_s11142-016-9355-1.

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452017The effect of financial reporting quality on corporate dividend policy. (2017). Yu, Yong ; Ramalingegowda, Santhosh ; Koo, David S. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:2:d:10.1007_s11142-017-9393-3.

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462016Political contributions and analyst behavior. (2016). Law, Kelvin K. F. ; Jiang, Danling ; Kumar, Alok. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:1:d:10.1007_s11142-015-9344-9.

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17
472014The information content of mandatory risk factor disclosures in corporate filings. (2014). Dhaliwal, Dan S ; Lu, Hsin-Min ; Campbell, John L ; Chen, Hsinchun ; Steele, Logan B. In: Review of Accounting Studies. RePEc:spr:reaccs:v:19:y:2014:i:1:d:10.1007_s11142-013-9258-3.

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482023Do high-ability managers choose ESG projects that create shareholder value? Evidence from employee opinions. (2023). Yoon, Aaron ; Welch, Kyle. In: Review of Accounting Studies. RePEc:spr:reaccs:v:28:y:2023:i:4:d:10.1007_s11142-022-09701-4.

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492019Information overload and disclosure smoothing. (2019). Reiter, Nayana ; Chapman, Kimball L ; White, Hal D ; Williams, Christopher D. In: Review of Accounting Studies. RePEc:spr:reaccs:v:24:y:2019:i:4:d:10.1007_s11142-019-09500-4.

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502018Competition and voluntary disclosure: evidence from deregulation in the banking industry. (2018). Gerakos, Joseph ; Granja, Joo ; Burks, Jeffrey J ; Cuny, Christine. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:4:d:10.1007_s11142-018-9463-1.

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Citing documents used to compute impact factor: 361
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2025Is corporate social responsibility priced into Yankee bonds?. (2025). Cai, Kelly ; Zhu, Steven X. In: Finance Research Letters. RePEc:eee:finlet:v:71:y:2025:i:c:s1544612324015034.

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2025Environmental litigation risk premium in corporate equity financing costs. (2025). Liu, Duan ; Chen, Chang ; Yao, Shujie ; Yu, Nizhou. In: Energy Economics. RePEc:eee:eneeco:v:143:y:2025:i:c:s0140988325000520.

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2025Board risk oversight and environmental and social performance. (2025). Deller, Carolyn ; Ittner, Christopher D ; Keusch, Thomas ; Amiraslani, Hami. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:79:y:2025:i:2:s0165410124000843.

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2025Accounting and corporate failure: the evolving role of accounting information in bankruptcy prediction. (2025). Correia, Maria. In: LSE Research Online Documents on Economics. RePEc:ehl:lserod:128340.

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2025Risky business or strategic advantage? The varying effects of vertical coopetition on firm risk. (2025). Govind, Rahul ; Rahman, Mahabubur ; Sun, Wenbin. In: Post-Print. RePEc:hal:journl:hal-05224431.

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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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2025Comparative Analysis of ESG Performance among ASEAN Firms: Evidence from Malaysia, Singapore, Thailand, and Indonesia. (2025). Zakaria, Nor Balkish ; Bakar, Zarina Abu ; Sarman, Siti Rahayu ; Daniel, Wan Imran ; Raja, Raja Adzrin. In: International Journal of Research and Innovation in Social Science. RePEc:bcp:journl:v:9:y:2025:i:10:p:3717-3730.

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2025Demand-driven corporate social responsibility: Symbolic versus substantive change after environmental disasters. (2025). Khalilov, Akram ; Gazizova, Irina ; Osma, Beatriz Garca ; Garca, Juan Manuel. In: Journal of Corporate Finance. RePEc:eee:corfin:v:94:y:2025:i:c:s0929119925000847.

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2025Environment and Energy: Does climate risk shape the energy consumption behavior of firms?. (2025). Srivastav, Shashank Prakash ; Kannadhasan, M. In: Energy Economics. RePEc:eee:eneeco:v:148:y:2025:i:c:s0140988325004578.

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2025Analyzing the impact of sustainable performance on working capital management: Evidence from emerging markets. (2025). Kannadhasan, M ; Dewangan, Shobhana. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:92:y:2025:i:c:s0927538x25001283.

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2025The Opaque Scorecard: Environmental, Social and Financial Information During a Crisis. (2025). Epure, Mircea ; Hasancebi, Serhat. In: Working Papers. RePEc:bge:wpaper:1543.

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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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2025Can digital transformation of enterprise improve the information environment of the capital market? ——Evidence from Analysts perspective. (2025). Zhang, Xiaoyun ; Li, Shu. In: International Review of Economics & Finance. RePEc:eee:reveco:v:97:y:2025:i:c:s1059056024007652.

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2025Other comprehensive income volatility and bank risk. (2025). Zhang, Junrui ; Su, Yang ; Zhou, Mingming ; Zhao, Hong. In: Journal of International Financial Markets, Institutions and Money. RePEc:eee:intfin:v:99:y:2025:i:c:s1042443125000058.

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2025The spillover effect of SEC comment letters through audit firms. (2025). Seidel, Timothy A ; Lin, Chenxi ; Cating, Ryan ; Bills, Kenneth L. In: Review of Accounting Studies. RePEc:spr:reaccs:v:30:y:2025:i:1:d:10.1007_s11142-023-09819-z.

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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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2025Can non-punitive regulation curb corporate greenwashing?Evidence from a word embedding model. (2025). Xiong, Jiacai ; Wang, Qing Sophie ; Yang, Zelin. In: Research in International Business and Finance. RePEc:eee:riibaf:v:76:y:2025:i:c:s0275531925001175.

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2025Executive accountability systems and the financial investments of state-owned enterprises in China. (2025). Mao, Hong-An ; Xu, Yuanzheng ; Sun, Wenxiang ; Hu, Guoqiang. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:91:y:2025:i:c:s0927538x25000393.

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2025The relationship between SEC comment letters and subsequent auditor dismissal. (2025). MacGregor, Jason ; Baldwin, Jane ; Hurtt, David ; Blankley, Alan. In: Advances in accounting. RePEc:eee:advacc:v:69:y:2025:i:c:s088261102500046x.

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2025Acquirers’ top legal executives and merger and acquisition outcomes. (2025). Wang, Suye ; Rasmussen, Stephanie J. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:21:y:2025:i:3:s1815566925000591.

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2025ESG greenwashing and retail investor criticisms. (2025). Liu, Zhen-Yuan ; Zhu, Yunfu ; Zhong, MA. In: Research in International Business and Finance. RePEc:eee:riibaf:v:79:y:2025:i:c:s0275531925002909.

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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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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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2025A complementary valuation model and exit multiples. (2025). Ryu, Doojin ; Kang, Hyoung-Goo. In: Finance Research Letters. RePEc:eee:finlet:v:79:y:2025:i:c:s1544612325004453.

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2025Rethinking Business Valuation: A Bibliometric Review of Intangible Elements as Key Value Drivers. The Role of Managers in Value Creation. (2025). Ayala, Juan Carlos ; Campo, Arkaitz Bauelos. In: Cuadernos de Gestión. RePEc:ehu:cuader:75366.

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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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2025Derivatives use and analysts’ forecasts: new evidence on the mechanisms from China. (2025). Xu, Hui ; Yan, Danliang ; Lou, XU ; Zhang, Guiling. In: International Review of Economics & Finance. RePEc:eee:reveco:v:100:y:2025:i:c:s1059056025002540.

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2025Do auditors charge clients with higher audit fees for blockchain investments?. (2025). Huang, Lingyu ; Chen, Jean Jinghan ; Xiao, Jason Zezhong ; Zhang, Haoyu. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:59:y:2025:i:c:s1061951825000308.

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2025Local boy does good: The effect of CSR activities on firm value. (2025). Rau, Raghavendra ; Yang, Chen ; Petmezas, Dimitris ; Lei, Zicheng. In: Journal of Banking & Finance. RePEc:eee:jbfina:v:173:y:2025:i:c:s0378426625000196.

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2025Green innovation and firms’ financial and environmental performance: The roles of pollution prevention versus control. (2025). Yang, Mengjie ; Lin, An-Ping ; Cheng, Qiang. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:79:y:2025:i:1:s0165410124000363.

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2025How does campaign-style environmental regulation benefit Chinese listed firms? Considering merger and acquisition and bribery. (2025). Guo, Jianquan ; Cheng, HE. In: Journal of Regulatory Economics. RePEc:kap:regeco:v:68:y:2025:i:3:d:10.1007_s11149-025-09497-6.

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2025Board diversity faultlines and textual social and environmental disclosures. (2025). Elsayed, Mohamed ; Elshandidy, Tamer ; Omara, Hossam ; Sharma, Abhijit. In: Review of Quantitative Finance and Accounting. RePEc:kap:rqfnac:v:64:y:2025:i:3:d:10.1007_s11156-024-01329-6.

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2025The consequences of reputation-damaging events for Big Four auditors: evidence from 110 cases with media coverage between 2007 and 2019. (2025). Ege, Matthew ; Wang, Dechun ; Xu, Nina. In: Review of Accounting Studies. RePEc:spr:reaccs:v:30:y:2025:i:2:d:10.1007_s11142-024-09865-1.

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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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2025Analysis of non-English key audit matters: Do key audit matters influence investor sentiment?. (2025). Sarapaivanich, Naruanard ; Ekasingh, Erboon ; Kitiwong, Weerapong. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:58:y:2025:i:c:s1061951824000764.

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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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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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2025The Impact of Environmental Key Audit Matters on Corporate Carbon Emissions: Based on the Mediating Effect of Green Technology Innovation. (2025). Deng, Wenyueyang ; Wang, Hongxia ; Tang, Ziru ; Zhang, Zenglian. In: Journal of the Knowledge Economy. RePEc:spr:jknowl:v:16:y:2025:i:5:d:10.1007_s13132-024-02541-4.

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2025The consequences of expanded audit reporting: implications of tax key audit matters for tax attribute valuation and auditor-provided tax services. (2025). Rousseau, Linette M ; Lynch, Daniel P ; Mandell, Aaron. In: Review of Accounting Studies. RePEc:spr:reaccs:v:30:y:2025:i:4:d:10.1007_s11142-025-09884-6.

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2025Mandatory disclosure of key audit matters and the choice of earnings management. (2025). Chen, Xiaoqi ; Li, Maoliang ; Na, Ling ; Nduakoh, Dorcas. In: Accounting and Finance. RePEc:bla:acctfi:v:65:y:2025:i:1:p:251-288.

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2025Another Way Forward: Comments on Ohlson’s Critique of Empirical Accounting Research. (2025). Breuer, Matthias. In: Accounting, Economics, and Law: A Convivium. RePEc:bpj:aelcon:v:15:y:2025:i:1:p:123-139:n:1005.

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2025The impact of regulatory design change on financial reporting outcomes: Evidence from a Quasi-natural experiment. (2025). Ahn, Jae Hwan ; Han, Jung Seung ; Choi, Hoyong. In: Finance Research Letters. RePEc:eee:finlet:v:81:y:2025:i:c:s154461232500769x.

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2025Top management team stability and stock price crash risk: Evidence from China. (2025). Chen, Hongce ; Chan, Kam C ; Peng, Zhenge ; Deng, Bofu. In: International Review of Financial Analysis. RePEc:eee:finana:v:102:y:2025:i:c:s1057521925002133.

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2025Real effects of capitalized research and development expenditures: a leading indicator for future innovation performance?. (2025). Sandner, Philipp ; Schultze, Wolfgang ; Lotze, Maria ; Herb, Wolfgang. In: Review of Quantitative Finance and Accounting. RePEc:kap:rqfnac:v:64:y:2025:i:1:d:10.1007_s11156-024-01310-3.

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2025Patent Information Disclosure and Market Reactions: Empirical investigation by using text-based novelty and impact indicators. (2025). Zhao, Quihan ; Motohashi, Kazuyuki ; Dang, Jianwei. In: Discussion papers. RePEc:eti:dpaper:25097.

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2025Board gender diversity, innovation ambidexterity, and firm performance. (2025). Krishnan, Ranjani ; Mani, Deepa ; Deore, Aishwarrya. In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:115:y:2025:i:c:s036136822500025x.

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2025Does the presence of GC in the top management team affect debt financing choices?. (2025). Hossain, Md Safayat ; Rahman, Mahmud. In: Advances in accounting. RePEc:eee:advacc:v:69:y:2025:i:c:s0882611025000392.

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2025Does social network connectedness affect acquirer merger performance around the world?. (2025). El-Khatib, Rwan ; Jandik, Dobrina. In: Global Finance Journal. RePEc:eee:glofin:v:65:y:2025:i:c:s1044028325000328.

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2025Preventive regulation and corporate tax avoidance: Evidence from China. (2025). Yuan, Qiaochao ; Bai, Jun. In: Accounting and Finance. RePEc:bla:acctfi:v:65:y:2025:i:1:p:819-856.

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2025The impact of ESG advantages on the economic development of neighboring regions. (2025). Hao, Simin ; Huang, Chongle ; Ma, Limei. In: Energy Economics. RePEc:eee:eneeco:v:145:y:2025:i:c:s0140988325002555.

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2025Does external labour market activeness affect agency problem?. (2025). Huang, Yuyun Claudie ; Yang, Joey W ; Tong, Jamie Yixing. In: International Review of Financial Analysis. RePEc:eee:finana:v:103:y:2025:i:c:s1057521925002522.

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2025Underperformance feedback and corporate environmental responsibility: coevolution with institutions. (2025). Yang, Yan ; Chen, Jinyu. In: Asia Pacific Journal of Management. RePEc:kap:asiapa:v:42:y:2025:i:4:d:10.1007_s10490-024-09992-y.

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2025Impact of Digital Technology Adoption on the Similarity of Sustainability Reports. (2025). Liu, Rongxuan ; Wang, Derek D. In: Sustainability. RePEc:gam:jsusta:v:17:y:2025:i:8:p:3728-:d:1638776.

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2025Random inspections and corporate information disclosure. (2025). Liu, Shasha ; Zhong, Qinger. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:90:y:2025:i:c:s0927538x25000381.

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2025Chinese corporate governance research over the last decade (2014 - 2023). (2025). He, Feng ; Zheng, Guohong ; Han, Wei ; Xiao, Zhongyi. In: International Review of Financial Analysis. RePEc:eee:finana:v:97:y:2025:i:c:s105752192400749x.

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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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2025Motivating from the heights: a field experiment on top managers visiting the front-line. (2025). Casas-Arce, Pablo ; Martnez-Jerez, Ass F ; Moran, Joseph. In: Review of Accounting Studies. RePEc:spr:reaccs:v:30:y:2025:i:2:d:10.1007_s11142-024-09847-3.

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2025Standard-Based Entitlement: How Relative Performance Disclosure Affects Pay Requests. (2025). Garcia, Stephen M ; Chen, Patricia ; Teekathananont, Gunyawee ; MacIejovsky, Boris. In: Journal of Business Ethics. RePEc:kap:jbuset:v:202:y:2025:i:3:d:10.1007_s10551-025-05995-x.

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2025Testing the waters meetings, retail trading, and capital market frictions. (2025). Alhusaini, Badryah ; Chapman, Kimball L ; White, Hal D. In: Review of Accounting Studies. RePEc:spr:reaccs:v:30:y:2025:i:2:d:10.1007_s11142-024-09860-6.

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2025The dark side of investor protection: The case of innovation. (2025). Li, Yang ; Duan, Huiqin. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:93:y:2025:i:c:s0927538x25002070.

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2025Bank transparency and liquidity hoarding. (2025). Xia, Cong ; Wei, XU ; Sun, Ning ; Leng, Dong. In: Economics Letters. RePEc:eee:ecolet:v:254:y:2025:i:c:s0165176525002563.

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2025Manager characteristics and the informativeness of banks’ loan loss provisioning. (2025). Rudolf, Nicolas ; Bischof, Jannis. In: Review of Accounting Studies. RePEc:spr:reaccs:v:30:y:2025:i:4:d:10.1007_s11142-025-09905-4.

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2025Convertible Bonds and Firm Value: Evidence from China and Beyond. (2025). XIE, Jing ; Zhong, Yuxiang ; Que, Tingting ; Li, PO. In: Working Papers. RePEc:boa:wpaper:202522.

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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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2025Does financial information presentation format matter? Evidence from Chinese firms’ reporting of research and development expense. (2025). Mohanram, Partha ; Sun, Wei ; Xin, Baohua ; Zhu, Jigao. In: Review of Accounting Studies. RePEc:spr:reaccs:v:30:y:2025:i:2:d:10.1007_s11142-024-09868-y.

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2025Institutional investors information access and executive pay gaps: Evidence from corporate site visits in China. (2025). Cao, Zhiling ; Zhao, Lili ; Du, Xinbei. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:90:y:2025:i:c:s0927538x25000083.

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2025Can digital financial development improve the accuracy of corporate earnings forecasts. (2025). Wang, Hongli. In: Finance Research Letters. RePEc:eee:finlet:v:75:y:2025:i:c:s1544612325000984.

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2025Unveiling Her Efforts: Gender Diversity’s Impact on Performance Commitments in M&As. (2025). Zhou, Jianan ; Luo, Xiang. In: Journal of Business Ethics. RePEc:kap:jbuset:v:200:y:2025:i:1:d:10.1007_s10551-024-05890-x.

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2025Tax information and corporate environmental investment. (2025). Zhang, Jian ; Zhu, Xinyu ; Wu, Wenruo ; Wang, Ningzhi. In: International Review of Financial Analysis. RePEc:eee:finana:v:97:y:2025:i:c:s1057521924007579.

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2025Firms’ real and reporting responses to taxation: A review. (2025). Lester, Rebecca ; Olbert, Marcel. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:80:y:2025:i:2:s0165410125000734.

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2025Anticipatory effects of accounting standards: the lease exposure draft. (2025). Qiu, Lin ; Ronen, Joshua. In: Review of Accounting Studies. RePEc:spr:reaccs:v:30:y:2025:i:2:d:10.1007_s11142-024-09861-5.

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2025Enterprise digital transformation and bank credit loans—Empirical evidence from listed companies in China. (2025). Wang, Shuai ; Chen, XI. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:90:y:2025:i:c:s0927538x25000095.

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2025The benefits of article 11 pro forma disclosure. (2025). Kubic, Matthew. In: Review of Accounting Studies. RePEc:spr:reaccs:v:30:y:2025:i:3:d:10.1007_s11142-025-09877-5.

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2025Information or power? Financial infrastructure and carbon information disclosure. (2025). Zhang, Zhilun ; Wu, Yuhui ; Tian, Yanan. In: International Review of Financial Analysis. RePEc:eee:finana:v:106:y:2025:i:c:s1057521925006222.

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2025Sell-side analysts with accounting experience. (2025). Brochet, Franois ; Limbach, Peter ; Schumacher, Nicola ; Andres, Christian. In: CFR Working Papers. RePEc:zbw:cfrwps:319067.

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2025Judicial Waves, Ethical Shifts: Bankruptcy Courts and Corporate ESG Performance. (2025). Zhang, Xuezhi ; Zhou, Xinyu ; Chen, Wei. In: Journal of Business Ethics. RePEc:kap:jbuset:v:198:y:2025:i:3:d:10.1007_s10551-024-05780-2.

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2025ESG Performance Empowers Financial Flexibility in Manufacturing Firms—Empirical Evidence from China. (2025). Wu, Yawei ; He, Xuesong ; Wei, Jianzhi. In: Sustainability. RePEc:gam:jsusta:v:17:y:2025:i:3:p:1171-:d:1581455.

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2025New Perspectives on the Causes of Stagnation and Decline in the Sharing Economy: Application of the Hybrid Multi-Attribute Decision-Making Method. (2025). Kao, Ling-Ya ; Liu, Chu-Hung ; Wu, Wen-Tsung ; Chen, Chien-Hua ; Lee, Hsu-Hua. In: Mathematics. RePEc:gam:jmathe:v:13:y:2025:i:7:p:1051-:d:1619161.

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2025Can Machine Learning Explain Alpha Generated by ESG Factors?. (2025). Carlei, Vittorio ; Cascioli, Piera ; Ceccarelli, Alessandro ; Furia, Donatella. In: Computational Economics. RePEc:kap:compec:v:65:y:2025:i:3:d:10.1007_s10614-024-10602-8.

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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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2025Is ESG performance a protective umbrella for ESG violations?. (2025). Cheng, Zhenhao ; Chai, Hongrui ; Wu, Weixing. In: International Review of Financial Analysis. RePEc:eee:finana:v:98:y:2025:i:c:s1057521924007907.

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2025Can ESG performance shape dynamic risk spillovers? Evidence from Chinese carbon and equity markets. (2025). Ren, Qiming ; Kaakeh, Mohamad ; Chen, Zhang-Hangjian ; Koedijk, Kees G ; Gao, Xiang. In: Finance Research Letters. RePEc:eee:finlet:v:72:y:2025:i:c:s1544612324015769.

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2025ESG rating disagreement and bank loan availability: Evidence from China. (2025). Wang, Meijia ; Qin, Jidong. In: PLOS ONE. RePEc:plo:pone00:0317191.

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2025How (Not) to Measure Companies Climate Transition Risk: A Framework and Categorized Literature Review. (2025). Fliegel, Philip. In: Corporate Social Responsibility and Environmental Management. RePEc:wly:corsem:v:32:y:2025:i:3:p:3049-3077.

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2025Investor Responses to ESG News Sentiment: Exploring Differential Effects and Industry Moderation. (2025). Kim, Jong Woo ; Han, Jeongji ; Jeong, Sehee ; Jun, Soyoung. In: Corporate Social Responsibility and Environmental Management. RePEc:wly:corsem:v:32:y:2025:i:3:p:3944-3964.

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2025ESG rating uncertainty and corporate financial misconduct. (2025). Lei, Xiaodong ; Zhou, Jian. In: Journal of Business Research. RePEc:eee:jbrese:v:189:y:2025:i:c:s0148296324005964.

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2025ESG rating divergence and stock price crash risk. (2025). Ju, Chunhua ; Fang, Xusheng ; Shen, Zhonghua. In: The North American Journal of Economics and Finance. RePEc:eee:ecofin:v:76:y:2025:i:c:s1062940824002481.

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2025Evaluating the impact of report readability on ESG scores: A generative AI approach. (2025). Managi, Shunsuke ; Tanaka, Yoshitaka ; Shimamura, Takuya. In: International Review of Financial Analysis. RePEc:eee:finana:v:101:y:2025:i:c:s1057521925001140.

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2025Does ESG rating disagreement affect management tone manipulation?. (2025). Chen, Hua ; Wang, Zhuang. In: International Review of Financial Analysis. RePEc:eee:finana:v:101:y:2025:i:c:s1057521925001267.

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2025Media attention, information asymmetry and agribusiness ESG rating divergence. (2025). Xu, Xuegao ; Li, Xinghua ; Yin, Ding ; Chen, Tianyu. In: Finance Research Letters. RePEc:eee:finlet:v:74:y:2025:i:c:s1544612324017501.

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2025Does ESG rating disagreement impede corporate green innovation?. (2025). Zhu, Jialei ; Yao, Zhu ; Xiong, Zhengde ; Lu, Xinxin. In: Global Finance Journal. RePEc:eee:glofin:v:64:y:2025:i:c:s1044028324001406.

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2025ESG ratings: Disagreement across providers and effects on stock returns. (2025). Petrella, Giovanni ; Anselmi, Giulio. In: Journal of International Financial Markets, Institutions and Money. RePEc:eee:intfin:v:100:y:2025:i:c:s104244312500023x.

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2025SDG performance and stock returns: Fresh insights from China. (2025). Fei, Ren ; Mengqing, XU ; Zhang-Hangjian, Chen ; Xiong, Xiong. In: Journal of International Money and Finance. RePEc:eee:jimfin:v:152:y:2025:i:c:s0261560624002511.

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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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2025Does corporate ESG news impact firm productivity?. (2025). Owusu, Abena Fosua ; Darku, Francis Bilson ; Arthur, Joseph. In: Finance Research Letters. RePEc:eee:finlet:v:75:y:2025:i:c:s1544612325001485.

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2025Sell-side analysts’ assessment of ESG risk. (2025). Park, Min ; Yoon, Aaron ; Zach, Tzachi. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:79:y:2025:i:2:s0165410124000892.

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2025ESG rating changes and stock returns. (2025). Gerritsen, Dirk ; Galema, Rients. In: Journal of International Money and Finance. RePEc:eee:jimfin:v:154:y:2025:i:c:s0261560625000440.

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2025Is disagreement beneficial for market efficiency? Evidence from ESG ratings. (2025). Yin, Libo ; Zhu, Xiaoye ; Su, Zhi ; Guo, Hongliang. In: Journal of International Money and Finance. RePEc:eee:jimfin:v:154:y:2025:i:c:s0261560625000579.

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2025The impact of ESG rating divergence on stock price crash risk. (2025). Li, Mengding ; Gong, Zejun ; Yan, Zian ; Sun, Guanglin. In: International Review of Financial Analysis. RePEc:eee:finana:v:102:y:2025:i:c:s1057521925001681.

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2025CEO pay structure and ESG rating disagreement. (2025). Liu, Xiangqiang ; Peng, Yuling ; Wu, Chu-Hua. In: International Review of Financial Analysis. RePEc:eee:finana:v:102:y:2025:i:c:s1057521925001887.

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2025Cross-listing and ESG rating disagreement. (2025). Yuan, Dongliang ; Shang, Duo ; Wu, Xinmei. In: Finance Research Letters. RePEc:eee:finlet:v:78:y:2025:i:c:s154461232500443x.

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2025Non-financial information uncertainty, firm growth, and market value during crisis: Evidence from China. (2025). Kong, Pengzhi ; Pan, Lulu ; Shen, Jianfu ; Yu, Qing. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:91:y:2025:i:c:s0927538x2500085x.

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2025Does ESG rating divergence exacerbate management tone manipulation? − Empirical evidence based on MD&A text. (2025). Wang, Lan ; Sun, Ziyuan. In: Journal of Business Research. RePEc:eee:jbrese:v:197:y:2025:i:c:s0148296325002723.

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2025Positive Press, Greener Progress: The Role of ESG Media Reputation in Corporate Energy Innovation. (2025). Tan, Weijie ; Yan, Edward Hengzhou ; Chen, Xihui Haviour. In: Sustainable Development. RePEc:wly:sustdv:v:33:y:2025:i:4:p:5162-5184.

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2025Regional climate change action and corporate ESG performance - Evidence from China. (2025). Zhou, Zhifang ; Yang, Zhuoxuan ; Li, Huijia ; Liu, Jinhao. In: International Review of Economics & Finance. RePEc:eee:reveco:v:100:y:2025:i:c:s1059056025002448.

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2025ESG Performance and Long-Term Value in Energy Enterprises: an ESG-Centric Economic Analysis AND Forecasting. (2025). Huang, Guoyu ; Chen, Jin ; Zhou, Wei ; Dong, Yang. In: Journal for Economic Forecasting. RePEc:rjr:romjef:v::y:2025:i:3:p:68-88.

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2025Gender diversity performance and voluntary disclosure: Mind the (gender pay) gap. (2025). Huang, June ; Lu, Shirley. In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:114:y:2025:i:c:s0361368225000066.

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2025Does firms commitment towards CSR influence idiosyncratic volatility? Evidence from India. (2025). Dhawan, Priya ; Chaudhry, Neeru. In: Emerging Markets Review. RePEc:eee:ememar:v:68:y:2025:i:c:s1566014125000809.

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2025Information content and sentiment: the role of environmental disclosure in stock price crash risk. (2025). Long, Wen ; Guo, Man ; Ma, Ruiqi. In: International Review of Financial Analysis. RePEc:eee:finana:v:104:y:2025:i:pa:s1057521925003813.

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2025Biodiversity risk or climate risk? Which factor affects corporate ESG rating divergence. (2025). Hao, Jing ; Lucey, Brian ; Duan, Lin ; He, Feng. In: International Review of Financial Analysis. RePEc:eee:finana:v:104:y:2025:i:pa:s1057521925003898.

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2025How does environmental regulatory stringency shape ESG? Evidence from cross-listing. (2025). Ma, Rufei ; Zhai, Pengxiang ; Ji, Qiang ; Chen, Yuhua. In: International Review of Financial Analysis. RePEc:eee:finana:v:104:y:2025:i:pb:s105752192500403x.

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2025Data driven-sustainability: The impact of data trading platforms on corporate ESG performance. (2025). Chen, Yalin ; Ge, Shilong ; Chong, Heap-Yih ; Tu, Zhenyu. In: International Review of Financial Analysis. RePEc:eee:finana:v:105:y:2025:i:c:s1057521925004582.

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2025Customer spillover effects of corporate social responsibility and supply chain sustainability. (2025). Ma, Xiaowei ; Abedin, Mohammad Zoynul ; Shi, Huaan ; Lucey, Brian. In: International Review of Financial Analysis. RePEc:eee:finana:v:105:y:2025:i:c:s1057521925005241.

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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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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 justice, ethical transformation: Environmental courts and corporate ESG performance. (2025). Cui, Huan-Yu ; Cao, Yue-Qun. In: Journal of Asian Economics. RePEc:eee:asieco:v:100:y:2025:i:c:s1049007825001113.

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2025Climate policy uncertainty and corporate environmental risk-taking. (2025). Kim, Yongwon ; Park, Young Kyu ; Ryu, Doojin. In: Finance Research Letters. RePEc:eee:finlet:v:82:y:2025:i:c:s1544612325008141.

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2025Navigating ESG rating divergence: Implications for labor investment efficiency and firm adaptation strategy. (2025). Wu, Liangpeng ; Tang, Yujing ; Meng, Lei ; Zhu, Qingyuan ; Zhou, Dequn. In: Global Finance Journal. RePEc:eee:glofin:v:67:y:2025:i:c:s1044028325000687.

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2025Do ESG rating changes matter? Evidence from Chinese stock market. (2025). Liu, Dianhao ; Zhou, Jun. In: Global Finance Journal. RePEc:eee:glofin:v:67:y:2025:i:c:s1044028325001073.

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2025Supply chain spillover effects of corporate voluntary green behavior: A quasi-natural experiment from China. (2025). Qian, Yuan. In: International Review of Economics & Finance. RePEc:eee:reveco:v:103:y:2025:i:c:s1059056025006185.

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2025The double-edged effects of the ESG rating on analyst forecast performance. (2025). Wang, Tongyu ; Li, Yue ; Sha, Yifan. In: International Review of Economics & Finance. RePEc:eee:reveco:v:103:y:2025:i:c:s1059056025007105.

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2025Outperforming ESG stocks portfolio: A machine learning ranking model with catboots regressor. (2025). Carlei, Vittorio ; Cascioli, Piera ; Furia, Donatella ; Ceccarelli, Alessandro. In: The North American Journal of Economics and Finance. RePEc:eee:ecofin:v:80:y:2025:i:c:s1062940825001573.

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2025ESG rating disagreement and supply chain bargaining power: evidence from China. (2025). Si, Yuxiu ; Wu, Gongliang. In: Finance Research Letters. RePEc:eee:finlet:v:83:y:2025:i:c:s1544612325009584.

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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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2025ESG global trends: A comparative analysis of China and the international community. (2025). Fang, Wenjing ; Qi, Meng. In: Economic Analysis and Policy. RePEc:eee:ecanpo:v:87:y:2025:i:c:p:2330-2345.

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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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2025Does ESG rating divergence depress trade credit? A signaling theory perspective. (2025). Han, Yuanhang ; Shou, Yongyi ; Yin, LI ; Dai, Jing ; Shao, Jinan. In: Transportation Research Part E: Logistics and Transportation Review. RePEc:eee:transe:v:203:y:2025:i:c:s1366554525004107.

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2025ESG report tone and bond spreads. (2025). Liu, Yuan ; Gao, LI ; Zou, Jin ; Yan, Jingzhou. In: Energy Economics. RePEc:eee:eneeco:v:152:y:2025:i:c:s0140988325007820.

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2025ESG rating divergence and future corporate ESG performance: Evidence from China. (2025). Li, Xiaoshuo ; Zhang, Jiawei ; Teng, Huiyang. In: International Review of Financial Analysis. RePEc:eee:finana:v:108:y:2025:i:pb:s1057521925007732.

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2025Behavioral reactions to ESG sentiment: Evidence from heterogeneous Asia-pacific markets. (2025). Yen, Pi-Hsia ; Liu, Jia ; Chang, Hao-Wen ; Lin, Chih-Yung. In: Finance Research Letters. RePEc:eee:finlet:v:85:y:2025:i:pd:s154461232501459x.

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2025Does ESG narrative specificity mitigate rating disagreement? evidence from ESG reports in China. (2025). Wei, Zeyi ; Bai, Ruobing ; Qian, Ming. In: Finance Research Letters. RePEc:eee:finlet:v:86:y:2025:i:pb:s1544612325016848.

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2025Do ESG incidents matter for corporate cost of debt? Evidence from China. (2025). Lu, NA ; Du, Linqi. In: Finance Research Letters. RePEc:eee:finlet:v:86:y:2025:i:pb:s1544612325017131.

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2025Does ESG rating disagreement discourage corporate green innovation? Evidence from China. (2025). Li, Jingyuan ; Xiao, Xiao ; Dong, Minghua ; Wang, Jianli. In: Research in International Business and Finance. RePEc:eee:riibaf:v:80:y:2025:i:c:s0275531925004027.

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2025Exploration of applications with ChatGPT for green supply chain management. (2025). Wang, Zepeng ; Shi, Xiaochuan ; Zhou, Linjiang ; Gao, Lihua ; Ma, Chao. In: Annals of Operations Research. RePEc:spr:annopr:v:355:y:2025:i:2:d:10.1007_s10479-025-06713-6.

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2025Tone at the top: leadership makeover and ESG focus in Indian private banks. (2025). Ghosh, Saibal. In: International Journal of Disclosure and Governance. RePEc:pal:ijodag:v:22:y:2025:i:4:d:10.1057_s41310-024-00278-9.

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2025The temporal volatility of nonfinancial performance and stock return. (2025). Raithel, Sascha. In: Risk Management. RePEc:pal:risman:v:27:y:2025:i:4:d:10.1057_s41283-025-00173-9.

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2025CEO partisan bias and management earnings forecast bias. (2025). Stuart, Michael D ; Wang, Jing ; Willis, Richard H. In: Review of Accounting Studies. RePEc:spr:reaccs:v:30:y:2025:i:2:d:10.1007_s11142-024-09846-4.

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2025Measuring firm exposure to government agencies. (2025). Glaeser, Stephen ; Hoopes, Jeffrey L ; Armstrong, Daphne M. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:79:y:2025:i:1:s0165410124000338.

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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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2025Legislators’ demand for firms’ financial statements: evidence from U.S. congressional redistricting events. (2025). Ma, Matthew ; Wellman, Laura ; Pan, Jing ; Rouen, Ethan. In: Review of Accounting Studies. RePEc:spr:reaccs:v:30:y:2025:i:4:d:10.1007_s11142-025-09891-7.

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2025Does corporate environmental responsibility create value?: Evidence from supreme Court rulings. (2025). Kim, Tae Hyun. In: Journal of Behavioral and Experimental Finance. RePEc:eee:beexfi:v:45:y:2025:i:c:s2214635024001217.

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2025Accounting Manipulation and Value Creation: An Empirical Study of EVA and Accounting Quality in NYSE and NASDAQ Companies. (2025). Baracsi, Ron Lajos ; Denich, Ervin ; Hegeds, Szilrd. In: JRFM. RePEc:gam:jjrfmx:v:18:y:2025:i:10:p:584-:d:1772144.

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2025Dividends and cash flow risk: Exploring an inverted J-shaped relationship. (2025). Chang, Xue ; Nie, Jing ; Ge, Huiyun. In: International Review of Financial Analysis. RePEc:eee:finana:v:106:y:2025:i:c:s1057521925006088.

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2025Extracting O*NET Features from the NLx Corpus to Build Public Use Aggregate Labor Market Data. (2025). Meisenbacher, Stephen ; Nestorov, Svetlozar ; Norlander, Peter. In: MPRA Paper. RePEc:pra:mprapa:126336.

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2025The value of private business in the United States. (2025). Robbins, Jacob A ; Campbell, Richard Cole. In: Journal of Public Economics. RePEc:eee:pubeco:v:249:y:2025:i:c:s0047272725001641.

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2025Financial constraints, cash flow timing patterns, and asset prices in the australian market. (2025). Tian, Xiao ; Mo, DI ; Zhong, Angel. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:93:y:2025:i:c:s0927538x25002446.

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2025Beyond content: Investors chatter, interaction and earnings announcement returns. (2025). Gaul, Johannes ; Schrader, Pascal. In: ZEW Discussion Papers. RePEc:zbw:zewdip:327108.

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2025Is AI a key driving force for Chinese total factor productivity growth? Mechanistic analysis of employment, supply chain, and information asymmetry. (2025). Xu, Ruifeng ; Song, Frank M. In: Economic Modelling. RePEc:eee:ecmode:v:150:y:2025:i:c:s026499932500121x.

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2025Artificial Intelligence and Accounting Research: A Framework and Agenda. (2025). Stratopoulos, Theophanis C ; Wang, Victor Xiaoqi. In: Papers. RePEc:arx:papers:2511.16055.

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2025Artificial intelligence applications and audit fees: An empirical study. (2025). Lai, Jing. In: International Review of Economics & Finance. RePEc:eee:reveco:v:103:y:2025:i:c:s1059056025005842.

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2025Artificial intelligence and accounting research: a framework and agenda. (2025). Wang, Victor Xiaoqi ; Stratopoulos, Theophanis C. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:56:y:2025:i:c:s1467089525000363.

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2025Something in the air: does air pollution affect fund managers’ carbon divestment?. (2025). Xia, Ying ; Li, Frank Weikai ; Huynh, Thanh D. In: Review of Accounting Studies. RePEc:spr:reaccs:v:30:y:2025:i:3:d:10.1007_s11142-025-09875-7.

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2025Emissions restatements after the SECs request for public input on climate-related disclosures: Evidence from carbon disclosure project filings. (2025). Limbach, Peter ; Kchling, Gerrit ; Aobdia, Daniel ; Yoon, Aaron. In: CFR Working Papers. RePEc:zbw:cfrwps:333941.

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2025ESG assurance in the United States. (2025). Gipper, Brandon ; Ross, Samantha ; Shi, Shawn X. In: Review of Accounting Studies. RePEc:spr:reaccs:v:30:y:2025:i:2:d:10.1007_s11142-024-09856-2.

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2025From Intangible to Digital Monetary Assets: Bridging the Gap in Cryptocurrency Financial Reporting. (2025). Lokanathan, Karthikeyan ; Mohd, Farah Amalin ; Said, Roshima Haji ; Radjeman, Leily Adja ; Awang, Norasmila ; Shanmugam, Jaya Kumar. In: International Journal of Research and Innovation in Social Science. RePEc:bcp:journl:v:9:y:2025:issue-8:p:3996-4006.

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2025Using Large Language Models for Financial Advice. (2025). Meiler, Maximilian ; Hornuf, Lars ; Fieberg, Christian ; Streich, David J. In: CESifo Working Paper Series. RePEc:ces:ceswps:_11666.

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2025The impact of generative AI on information processing: Evidence from the ban of ChatGPT in Italy. (2025). Ni, Zhenghui ; Lin, Yupeng ; Bertomeu, Jeremy ; Liu, Yibin. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:80:y:2025:i:1:s0165410125000187.

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2025Exploring the impact of generative AI on student learning in accounting. (2025). Luo, Yan ; Zhou, Aner. In: Journal of Accounting Education. RePEc:eee:joaced:v:72:y:2025:i:c:s0748575125000338.

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2025Generative AI in finance: Replicability, methodological contingencies, and future research directions. (2025). Aysan, Ahmet ; Zafar, Muhammad Bilal ; Ali, Hassnian. In: Finance Research Letters. RePEc:eee:finlet:v:86:y:2025:i:pf:s1544612325020513.

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2025In person interaction to build trust: Evidence from supply chain financing. (2025). Li, Chuntao ; Wang, Yanyan. In: Research in International Business and Finance. RePEc:eee:riibaf:v:80:y:2025:i:c:s027553192500412x.

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2025Enhancing Cryptocurrency Sentiment Analysis with Multimodal Features. (2025). Sbai, Erwann ; Wang, Guanghao ; Naha, Ranesh ; Mahanti, Aniket ; Liu, Chenghao. In: Papers. RePEc:arx:papers:2508.15825.

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2025Climate Sentiment-Induced Stock Liquidity. (2025). Yaghoubi, Mona ; Das, Kuntal K. In: Working Papers in Economics. RePEc:cbt:econwp:25/12.

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2025Corporate litigation and the level of business risk bearing: Mediating effect of refinancing and its dynamic relationship. (2025). Li, Grace ; Zhang, NI ; Zhou, Lixin. In: International Review of Economics & Finance. RePEc:eee:reveco:v:101:y:2025:i:c:s1059056025003570.

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2025Should insurance be disclosed in corporate financial statements? An analysis of the views of stakeholders. (2025). Adams, Michael. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:58:y:2025:i:c:s1061951825000096.

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2025Analysts escape: The information cost of anti-organized crime. (2025). Li, Zhenjun ; Cheng, Maoyong ; Kong, Dongmin. In: International Review of Financial Analysis. RePEc:eee:finana:v:106:y:2025:i:c:s1057521925006118.

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2025The textual similarity of news content and stock return synchronicity. (2025). Wu, Chongfeng ; Chen, Xing ; Huang, Rui. In: Emerging Markets Review. RePEc:eee:ememar:v:67:y:2025:i:c:s1566014125000585.

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2025Bearish bets and the press: On the relation between short interest and media tone. (2025). Mller, Sebastian ; Jacobs, Heiko ; Lauber, Alexander. In: Journal of International Financial Markets, Institutions and Money. RePEc:eee:intfin:v:104:y:2025:i:c:s1042443125000952.

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2025Pay inequality and firm performance. (2025). Nagar, Neerav ; Arya, Avinash. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:21:y:2025:i:3:s1815566925000578.

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2025Discrete Information Acquisition in Financial Markets. (2025). Yang, Yaodong ; Zhang, Qiang ; Liu, Shancun ; Pan, Jingrui. In: Mathematics. RePEc:gam:jmathe:v:13:y:2025:i:4:p:666-:d:1593953.

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2025Peer effects of star-analysts departure: New evidence from China. (2025). Tian, Zhifan ; Zeng, Cheng ; Li, Chaofan ; Wu, YI. In: Journal of Corporate Finance. RePEc:eee:corfin:v:94:y:2025:i:c:s0929119925001129.

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2025Another look at the holiday effect: evidence from sell-side analysts’ forecasts. (2025). Liu, Zheng ; Gu, Qiankun ; Wang, Huiqiang. In: Economic Analysis and Policy. RePEc:eee:ecanpo:v:87:y:2025:i:c:p:351-382.

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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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2025Finfluencer recommendations. (2025). Lalwani, Vaibhav. In: Economics Letters. RePEc:eee:ecolet:v:255:y:2025:i:c:s0165176525003489.

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2025The Information Content of the Deferred Tax Valuation Allowance: Evidence from Venture-Capital-Backed IPO Firms. (2025). Allen, Eric. In: JRFM. RePEc:gam:jjrfmx:v:18:y:2025:i:7:p:384-:d:1699362.

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2025Dynamic connectedness between crude oil futures and energy industrial bond credit spread: Evidence from China. (2025). Ren, Yi-Shuai ; Klein, Tony ; Jiang, Yong ; Liu, Pei-Zhi ; Weber, Olaf. In: Energy Economics. RePEc:eee:eneeco:v:143:y:2025:i:c:s0140988325001173.

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2025Foreign business exposure, policy uncertainty, and investment allocation decisions of Chinese multinational corporations. (2025). Li, Dongxu ; Hu, Xiaoxue. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:89:y:2025:i:c:s0927538x2400338x.

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2025The evolution of tax strategies in multinational companies: a historical perspective. (2025). Budiman, Nita Andriyani ; Bandi, Bandi ; Widagdo, Ari Kuncara ; Sudaryono, Eko Arief. In: International Journal of Disclosure and Governance. RePEc:pal:ijodag:v:22:y:2025:i:3:d:10.1057_s41310-024-00265-0.

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2025Tax avoidance opportunity for multinational enterprises: effects of digitalized tax administration in China. (2025). Chen, Yilan ; Lei, Shaohai. In: Journal of International Financial Markets, Institutions and Money. RePEc:eee:intfin:v:102:y:2025:i:c:s1042443125000678.

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2025The unintended consequences of targeted poverty alleviation: Evidence from China. (2025). Yu, Po-Hsiang ; Jiu, Lili ; Zhou, Jing ; Tang, Oupin. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:21:y:2025:i:1:s181556692400050x.

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2025Social comparisons with peers and analyst forecast accuracy. (2025). Zhao, Wuyang ; Li, Tao ; Hu, Jingxin ; Steenhoven, Blake. In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:115:y:2025:i:c:s0361368225000273.

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2025Superstar CEOs and the presentation style of CSR reports: Truthful reflection or impression management?. (2025). Ren, Yijia ; Yu, Peng ; Fan, Yizhong ; Liu, Jing. In: International Review of Financial Analysis. RePEc:eee:finana:v:105:y:2025:i:c:s1057521925005320.

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2025CEO narcissism and dividend policy. (2025). Han, Seung Hun ; Park, Moon Deok ; Song, Chanhoo. In: Research in International Business and Finance. RePEc:eee:riibaf:v:79:y:2025:i:c:s0275531925003216.

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2025Cautious but effective: CEO elite education and the timeline of mergers and acquisitions. (2025). Su, Xuan-Qi. In: Finance Research Letters. RePEc:eee:finlet:v:79:y:2025:i:c:s1544612325005318.

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2025Financial Shared Service Centers and Corporate Misconduct: Evidence from China. (2025). Ke, Yun ; Chen, Jun ; Meng, Yuan ; Dong, Wang. In: Journal of Business Ethics. RePEc:kap:jbuset:v:199:y:2025:i:1:d:10.1007_s10551-024-05825-6.

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2025Unveiling the impact of irrelevant answers on analyst forecast errors: A topic modeling approach. (2025). Chen, Kecai ; Yuan, Peiyao ; Xu, Yang ; Hao, Mengshu. In: International Review of Financial Analysis. RePEc:eee:finana:v:102:y:2025:i:c:s1057521925001280.

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2025How to develop the capital market?: make countries fitness. (2025). Vsquez, Julio Villavicencio. In: Documentos de Trabajo / Working Papers. RePEc:pcp:pucwps:wp00542.

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2025Firm complexity and credit ratings. (2025). Dang, Man ; Puwanenthiren, Premkanth ; Mazur, Mieszko ; Hoang, Viet Anh ; Nadarajah, Sivathaasan ; Nguyen, Thieu Quang. In: International Review of Financial Analysis. RePEc:eee:finana:v:104:y:2025:i:pa:s1057521925003540.

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2025Discretionary tone in reward-based crowdfunding: Do project owners talk their way to success?. (2025). Zhang, Junru ; Shan, Yuan George ; Cumming, Douglas ; Lan, Yihui. In: The British Accounting Review. RePEc:eee:bracre:v:57:y:2025:i:3:s0890838924001975.

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2025Analysts initial coverage and stock price crashes. (2025). Su, Zhongfeng ; Huang, Shihan ; Wang, Junkai ; Geng, Haipeng ; Tan, YI. In: International Review of Financial Analysis. RePEc:eee:finana:v:97:y:2025:i:c:s1057521924008020.

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2025Impact of ESG disclosure on corporate sustainability. (2025). Qin, Chuan ; Duan, Kai ; Ying, Jinhuika ; Hu, Qianqian ; Lei, Xue ; Ma, Shenglin. In: Finance Research Letters. RePEc:eee:finlet:v:78:y:2025:i:c:s1544612325003976.

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2025How does digitalization of the supply chain accelerate the sustainable development of listed companies in the new energy sector?. (2025). Kuang, Zengjie ; Guo, Lixing. In: International Review of Economics & Finance. RePEc:eee:reveco:v:103:y:2025:i:c:s1059056025006689.

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2025Reliability of analyst recommendations based on the DS-LightGBM model. (2025). Wu, Zihao ; Li, Zhimin ; Zhu, Weidong. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:94:y:2025:i:c:s0927538x25002987.

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2025Unveiling the black box: understanding digital assets complexity. (2025). Abdelkhalik, Raghda Abdellatif. In: Future Business Journal. RePEc:spr:futbus:v:11:y:2025:i:1:d:10.1186_s43093-025-00456-3.

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2025Cryptocurrency exposure and the cost of debt. (2025). Zheng, YI ; Shi, Yuan ; Gao, LI. In: Finance Research Letters. RePEc:eee:finlet:v:73:y:2025:i:c:s1544612324016970.

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2025Navigating Accounting for Digital Assets: The Mediating Role of Regulatory Clarity in Enhancing Financial Reporting Quality in Malaysia. (2025). Jamil, Muslimah Mohd ; Azizan, Siti Sakinah ; Safeei, Roshidah ; Marzuki, Marzlin. In: International Journal of Research and Innovation in Social Science. RePEc:bcp:journl:v:9:y:2025:issue-9:p:3829-3837.

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2025Cryptocurrency Regulation and Financial Disclosure: Cross-Jurisdictional Evidence on Corporate Reporting Practices. (2025). Audi, Marc ; Ali, Amjad ; Zahid, Haider. In: MPRA Paper. RePEc:pra:mprapa:127482.

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2025Corporate responsibility and corporate misbehavior: are CSR reporting firms indeed responsible?. (2025). Reitmaier, Christine ; Schultze, Wolfgang ; Vollmer, Julia. In: Review of Accounting Studies. RePEc:spr:reaccs:v:30:y:2025:i:2:d:10.1007_s11142-024-09850-8.

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2025Real effects of media climate change concerns. (2025). Mahmoudian, Fereshteh ; Nazari, Jamal A ; Poursoleyman, Ehsan. In: Global Finance Journal. RePEc:eee:glofin:v:64:y:2025:i:c:s1044028324001418.

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2025Uncovering the intensity of climate risk and opportunity: Awareness and effectiveness. (2025). Fan, Hanlu ; Zhao, Keyi. In: The British Accounting Review. RePEc:eee:bracre:v:57:y:2025:i:2:s0890838924002336.

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2025The impact of managerial climate attention on corporate ESG performance—evidence from China. (2025). Duan, Lin ; Hao, Jing ; He, Feng. In: Humanities and Social Sciences Communications. RePEc:pal:palcom:v:12:y:2025:i:1:d:10.1057_s41599-025-05439-x.

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2025Is climate policy uncertainty an angel or a devil? Empirical evidence from corporate digital transformation. (2025). Wu, Tung-Ju ; Sun, Yuan ; Fan, Liwei. In: International Review of Financial Analysis. RePEc:eee:finana:v:103:y:2025:i:c:s1057521925002224.

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2025Voluntary disclosures and climate change uncertainty: Evidence from CDS premiums. (2025). Imerman, Michael B ; Ye, Xiaoxia ; Zhao, Ran. In: Journal of Corporate Finance. RePEc:eee:corfin:v:94:y:2025:i:c:s0929119925000999.

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2025Generosity under environmental pressure: Climate change exposure and corporate philanthropy. (2025). Zu, Yanglan ; Shan, Yaowen ; Lu, Meiting ; Liu, Yunxin ; Cao, Yuqiang. In: International Review of Financial Analysis. RePEc:eee:finana:v:104:y:2025:i:pa:s1057521925004235.

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2025Carbon emission and idiosyncratic risk: Role of environmental regulation and disclosure. (2025). Zhao, Ran ; Zhang, Zehua ; Hu, Zongyi. In: International Review of Financial Analysis. RePEc:eee:finana:v:105:y:2025:i:c:s105752192500506x.

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2025From greenwashing to genuine action: Impact of a CEOs green experience. (2025). Yang, Xin ; Song, Linjia ; Shen, Weitao ; Lin, Xian. In: Finance Research Letters. RePEc:eee:finlet:v:80:y:2025:i:c:s1544612325006038.

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2025Climate information disclosure quality and systemic risk in the U.S. banking industry. (2025). Hu, Zinan ; Borjigin, Sumuya. In: Journal of Financial Stability. RePEc:eee:finsta:v:79:y:2025:i:c:s157230892500049x.

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2025Tick size and firm financing decisions: Evidence from a natural experiment. (2025). Chen, Yangyang ; Yang, Xin ; Ofosu, Emmanuel. In: Journal of Empirical Finance. RePEc:eee:empfin:v:83:y:2025:i:c:s0927539825000738.

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2025Open government and corporate misconduct: Evidence from China. (2025). Sun, Zeyu ; Yang, Xiaoguang ; Zhou, YE. In: Finance Research Letters. RePEc:eee:finlet:v:75:y:2025:i:c:s1544612325000923.

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2025How government procurement shapes corporate climate disclosures, commitments, and actions. (2025). Even-Tov, Omri ; She, Guoman ; Yang, Detian ; Wang, Lynn Linghuan. In: Review of Accounting Studies. RePEc:spr:reaccs:v:30:y:2025:i:2:d:10.1007_s11142-024-09866-0.

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2025Gender composition and conflicts of interest in the financial industry: Evidence from analysts’ target price optimism. (2025). Scarlat, Elvira ; Shields, Karin ; de Ricquebourg, Alan Duboise ; Charalambous, Andria. In: Journal of Banking & Finance. RePEc:eee:jbfina:v:178:y:2025:i:c:s0378426625001049.

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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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2025The information content of options trading for the CEO employee pay ratio. (2025). Lin, Zih-Ying ; Hsieh, Pei-Fang. In: Review of Quantitative Finance and Accounting. RePEc:kap:rqfnac:v:64:y:2025:i:1:d:10.1007_s11156-024-01307-y.

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2025Discretion in pay ratio estimation. (2025). Ghosh, Chinmoy ; Alam, Zinat ; Ryan, Harley E ; Wang, Lingling. In: Journal of Banking & Finance. RePEc:eee:jbfina:v:173:y:2025:i:c:s0378426625000366.

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2025Impact of policy uncertainty on stock market volatility in the China’s low-carbon economy. (2025). , Zheng ; Liu, Liping ; Yoon, Seong-Min. In: Energy Economics. RePEc:eee:eneeco:v:141:y:2025:i:c:s0140988324007655.

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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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2025Assessing sector vulnerabilities to physical climate risks: the case of France. (2025). Bertrand, Jean-Louis ; Chabot, Miia. In: Review of World Economics (Weltwirtschaftliches Archiv). RePEc:spr:weltar:v:161:y:2025:i:3:d:10.1007_s10290-025-00584-6.

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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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2025The impact of climate risk on sustainability performance of enterprises: Evidence from China. (2025). Zhang, Liming ; Luo, Kuankuan ; Yang, Cuiping. In: Finance Research Letters. RePEc:eee:finlet:v:83:y:2025:i:c:s1544612325009043.

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2025Digital transformation and carbon reduction: Evidence from Chinese listed companies. (2025). Guo, Wenwei ; Li, Mao ; Huang, Jinbo ; Fu, Haoliang. In: Finance Research Letters. RePEc:eee:finlet:v:83:y:2025:i:c:s1544612325009110.

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2025Climate anomalies and corporate environmental governance: Empirical evidence from ENSO events. (2025). Zeng, Hongjun ; Ma, Shenglin ; Benkraiem, Ramzi ; Abedin, Mohammad Zoynul. In: Finance Research Letters. RePEc:eee:finlet:v:85:y:2025:i:pb:s1544612325012280.

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2025Spillover effects of enterprise digital transformation on supply chain carbon emissions: Evidence from China. (2025). Mu, Tong ; Zhou, Peng ; Yu, Jinlei ; Luo, Haotian. In: Structural Change and Economic Dynamics. RePEc:eee:streco:v:75:y:2025:i:c:p:606-617.

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2025EPA scrutiny and voluntary environmental disclosures. (2025). Zakota, Mark. In: Review of Accounting Studies. RePEc:spr:reaccs:v:30:y:2025:i:4:d:10.1007_s11142-025-09901-8.

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2025Corporate tax planning and enforcement. (2025). Dyck, Daniel. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:314430.

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2025Ethical leadership, managerial risk-based incentives, and accounting conservatism: a comparative evidence from Egypt and Saudi Arabia. (2025). Ali, Maysa. In: Future Business Journal. RePEc:spr:futbus:v:11:y:2025:i:1:d:10.1186_s43093-025-00546-2.

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2025Mixed ownership reform and digitalisation. (2025). Ma, Nianzhai ; Huang, Wei-Chiao ; Tu, Wei ; He, Juan. In: Palgrave Communications. RePEc:pal:palcom:v:12:y:2025:i:1:d:10.1057_s41599-025-04613-5.

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2025U.S. Banks’ Artificial Intelligence and Small Business Lending: Evidence from the Census Bureau’s Annual Business Survey. (2025). Weng, Diana L ; Wang, Philip K ; Piao, Jeffery. In: Working Papers. RePEc:cen:wpaper:25-07.

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2025When the customers comes to you: mobile apps and corporate investment efficiency. (2025). Chen, Chunhua ; Dong, Xuan ; Yu, Huimiao ; Xin, FU. In: Palgrave Communications. RePEc:pal:palcom:v:12:y:2025:i:1:d:10.1057_s41599-025-04625-1.

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2025The risk effects of corporate digitalization: exacerbate or mitigate?. (2025). Jiang, Kangqi ; Li, Jiayun ; Du, Xinyi ; Chen, Lulu. In: Palgrave Communications. RePEc:pal:palcom:v:12:y:2025:i:1:d:10.1057_s41599-025-04628-y.

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2025Gender diversity in top management and its impact on firm-level digital transformation: Evidence from China. (2025). Liu, Shan ; Wu, Xingying. In: Economic Modelling. RePEc:eee:ecmode:v:145:y:2025:i:c:s0264999325000045.

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2025Do suppliers value customer firms digital transformation? Evidence from trade credit provision. (2025). Xiang, Cheng ; Li, Yuanling ; Xiao, Zhongyi. In: International Review of Financial Analysis. RePEc:eee:finana:v:99:y:2025:i:c:s1057521925000638.

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2025Air quality and stock price crash risk: From the perspective of audit quality. (2025). Wu, Hanzhang ; Liu, Weiqi ; Xu, Jia. In: Finance Research Letters. RePEc:eee:finlet:v:74:y:2025:i:c:s1544612325000388.

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2025The effect of tax enforcement digitalization on corporate digital transformation: Evidence from Chinas listed companies. (2025). Feng, Qianbin ; Deng, Fuhua ; Xu, Yanhui. In: Economic Analysis and Policy. RePEc:eee:ecanpo:v:85:y:2025:i:c:p:1105-1134.

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2025Digital transformation, innovation investment and quality. (2025). Zhang, Nana ; Li, Fei. In: Finance Research Letters. RePEc:eee:finlet:v:75:y:2025:i:c:s1544612325001655.

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2025Does AI contribute to systemic risk reduction in non-financial corporations?. (2025). Han, Wang-Zhe ; Meng, Wanshan. In: The Quarterly Review of Economics and Finance. RePEc:eee:quaeco:v:100:y:2025:i:c:s1062976925000146.

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2025Impact of AI applications on corporate green innovation. (2025). Shao, Xuefeng. In: International Review of Economics & Finance. RePEc:eee:reveco:v:99:y:2025:i:c:s1059056025001704.

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2025The impact of automation on firms reporting quality. (2025). Walser, Tanja ; Oesch, David. In: Journal of Corporate Finance. RePEc:eee:corfin:v:92:y:2025:i:c:s0929119924001457.

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2025Seeking blessings by doing good: Top executive superstitions and corporate philanthropy. (2025). Pan, Yukun ; Liao, Lin ; Cai, Xianjun ; Wang, Kun. In: Journal of Corporate Finance. RePEc:eee:corfin:v:92:y:2025:i:c:s0929119925000434.

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2025The impact of bank digital transformation on enterprises digital technology innovation in China. (2025). Mao, Xiaomeng ; Deng, Yunfeng ; Wang, Xiaodong. In: International Review of Financial Analysis. RePEc:eee:finana:v:102:y:2025:i:c:s1057521925001553.

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2025Can digital finance promote green innovation collaboration in enterprises?. (2025). Wang, Mansi ; Yu, Xinxin ; Hong, Xinyi ; Yang, Xiaotao. In: Global Finance Journal. RePEc:eee:glofin:v:65:y:2025:i:c:s1044028325000365.

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2025One click into capital: The impact of digital government on venture capital. (2025). Wei, Xiaokun ; Jiang, Yan ; Gan, Tian ; Zou, Honghui. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:91:y:2025:i:c:s0927538x25000460.

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2025ESG performance and total factor productivity of enterprises: the role of digitization. (2025). Jimnez-Zarco, Ana Isabel ; Yuan, Xuemei ; Zheng, Zhiqiang ; Geng, Yini. In: Research in International Business and Finance. RePEc:eee:riibaf:v:77:y:2025:i:pa:s027553192500176x.

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2025Dynamic investment in new technology and risk management. (2025). Liu, Xinle ; Luo, Pengfei. In: Review of Quantitative Finance and Accounting. RePEc:kap:rqfnac:v:65:y:2025:i:2:d:10.1007_s11156-024-01361-6.

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2025Big Data Tax Enforcement and Corporate Tax Digital Transformation: Evidence from China. (2025). Qiao, Zhuo ; Bai, Tianyu ; Li, Xinyang ; Deng, Danhua ; Shao, QI. In: Economic Growth Centre Working Paper Series. RePEc:nan:wpaper:2507.

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2025Digital transformation in banking: Curbing procyclical leverage to strengthen financial stability. (2025). Huang, Zeyu ; Wang, LI ; Yang, Yining. In: International Review of Financial Analysis. RePEc:eee:finana:v:103:y:2025:i:c:s1057521925002923.

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2025The impact of artificial intelligence technology application on total factor productivity in agricultural enterprises: Evidence from China. (2025). Gao, Qijie ; Ding, Mengqi. In: Economic Analysis and Policy. RePEc:eee:ecanpo:v:86:y:2025:i:c:p:399-415.

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2025Firm digitalization and inter-firm financing along the supply chain. (2025). Zhang, Dazhuang ; Wang, Shan. In: Economic Analysis and Policy. RePEc:eee:ecanpo:v:86:y:2025:i:c:p:98-116.

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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 dark side of corporate digital transformation: Evidence from corporate bribery. (2025). Zhu, Heng ; Yang, Junjie ; He, Ling. In: International Review of Financial Analysis. RePEc:eee:finana:v:105:y:2025:i:c:s1057521925004600.

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2025Digital ripples: The impact of customers digital transformation on the financing constraints of suppliers. (2025). Li, Tao. In: International Review of Financial Analysis. RePEc:eee:finana:v:105:y:2025:i:c:s1057521925004740.

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2025Can digital transformation promote firms sustainable development? Evidence based on ESG performance. (2025). He, Chao ; Yuan, Zhichao ; Zhou, Zhongsheng. In: International Review of Financial Analysis. RePEc:eee:finana:v:105:y:2025:i:c:s1057521925005216.

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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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2025Digital strategy ripples: Understanding the digital transformation cascade along the supply chain. (2025). , Zhen ; Zhang, Yichen ; Zhao, Jing. In: Finance Research Letters. RePEc:eee:finlet:v:80:y:2025:i:c:s1544612325007135.

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2025Digital innovation and supply chain risk: A large language model-based analysis. (2025). Kong, Dongmin ; Fan, Siyu ; Yu, Honghai ; Wu, Yifei. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:92:y:2025:i:c:s0927538x25001362.

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2025Can artificial intelligence mitigate corporate fraud? Exploring the influence of institutional cross-holdings and financial misallocation. (2025). Su, Hang ; Qi, YU. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:92:y:2025:i:c:s0927538x25001593.

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2025Media attention and corporate digital transformation. (2025). Zhang, QI ; Chen, Dan. In: International Review of Economics & Finance. RePEc:eee:reveco:v:102:y:2025:i:c:s1059056025004514.

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2025How and when does digital transformation promote technological innovation performance? A study of Chinese high-tech firms. (2025). Huang, Jilei ; Qiao, Yue ; Ji, Junzhe ; Xu, Yong. In: Technovation. RePEc:eee:techno:v:146:y:2025:i:c:s0166497225001269.

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2025Digital innovation and firm internationalization: Insights from publicly listed firms in China. (2025). Wu, You ; Xu, Wanyu. In: Economic Modelling. RePEc:eee:ecmode:v:151:y:2025:i:c:s026499932500207x.

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2025From pilot to peers: How intelligent manufacturing policy drives corporate intelligent transformation through demonstration effects. (2025). Mbanyele, William ; Chao, Wenming ; Huang, Hongyun ; Zhu, Bingcheng ; Liu, Ying. In: Economic Modelling. RePEc:eee:ecmode:v:152:y:2025:i:c:s0264999325002871.

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2025How artificial intelligence applications enhance enterprise green total factor productivity? A perspective on human-machine matching and labor skill structure. (2025). Yang, Kunyu ; Kuang, Jinsong. In: Economic Analysis and Policy. RePEc:eee:ecanpo:v:87:y:2025:i:c:p:926-947.

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2025Public data openness and trade credit: Evidence from China. (2025). Li, Yuan ; Yu, Xiaoxu ; Yuan, Chun. In: Journal of Empirical Finance. RePEc:eee:empfin:v:83:y:2025:i:c:s0927539825000581.

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2025Digital transformation and corporate diversification. (2025). Lv, Jin Roc ; Yang, Chen ; Ye, Chenghui. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:93:y:2025:i:c:s0927538x2500232x.

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2025AI-driven sustainable energy saving: Pathways for enhancing energy efficiency in Chinese listed firms. (2025). Li, Haoran ; Wu, Chuntao ; Yuan, Bingbing. In: Applied Energy. RePEc:eee:appene:v:401:y:2025:i:pa:s0306261925013376.

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2025Governmental venture capital and corporate digital transformation: evidence from China. (2025). Jia, Yingdan ; Li, Jingwen ; Zhang, Jindan. In: Finance Research Letters. RePEc:eee:finlet:v:84:y:2025:i:c:s1544612325010736.

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2025Digital intelligence and low-carbon transition risk: Evidence from China. (2025). Han, Youpeng ; Zhang, Xinyu ; Wang, Jiazhen ; Long, Huaigang. In: Finance Research Letters. RePEc:eee:finlet:v:86:y:2025:i:pb:s1544612325016903.

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2025Financial expertise vs. AI momentum: Why CFOs temper cross-border deals. (2025). Dongwen, YU ; Xiaofei, Guo ; Jin, Deqing. In: Finance Research Letters. RePEc:eee:finlet:v:86:y:2025:i:pb:s1544612325016915.

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2025Supplier concentration and operational efficiency during catastrophic risks. (2025). Ye, Yan ; Shen, LU ; Zhou, Kevin Zheng. In: International Journal of Production Economics. RePEc:eee:proeco:v:290:y:2025:i:c:s0925527325002622.

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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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2025How firm digitalization affects targeted poverty alleviation participation: a capability-based view. (2025). Shen, LU ; Zhou, Kevin Zheng ; Luo, Daokang. In: Asia Pacific Journal of Management. RePEc:kap:asiapa:v:42:y:2025:i:4:d:10.1007_s10490-024-10001-5.

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2025Digitalization, Sustainable Development, and the Role of Company Size: Evidence From Germany, Austria, and Switzerland. (2025). Federau, Markus ; Jger, Julia. In: Sustainable Development. RePEc:wly:sustdv:v:33:y:2025:i:6:p:9352-9371.

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2025Corrupt tax bureau commissioners and corporate tax avoidance. (2025). Chu, Jian ; Shan, Yaowen ; Tian, Gary Gang. In: Review of Accounting Studies. RePEc:spr:reaccs:v:30:y:2025:i:2:d:10.1007_s11142-024-09862-4.

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2025How Does the Power Generation Mix Affect the Market Value of US Energy Companies?. (2025). Bressan, Silvia. In: JRFM. RePEc:gam:jjrfmx:v:18:y:2025:i:8:p:437-:d:1718694.

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2025From Green to Gold: the cash management impact of China’s new diversified green finance policy. (2025). Xu, Junbing ; Geng, Qingfeng ; Cai, Dixin ; Lin, Ping. In: Humanities and Social Sciences Communications. RePEc:pal:palcom:v:12:y:2025:i:1:d:10.1057_s41599-025-05621-1.

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2025Urban housing demolition and entrepreneurship in China. (2025). Fu, Tao ; Li, Xinheng. In: Empirical Economics. RePEc:spr:empeco:v:69:y:2025:i:2:d:10.1007_s00181-025-02751-y.

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2025Do companies realize operational benefits from engaging a competitor’s former auditor?. (2025). Kleppe, Tyler J. In: Review of Accounting Studies. RePEc:spr:reaccs:v:30:y:2025:i:3:d:10.1007_s11142-025-09883-7.

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2025Artificial intelligence and corporate investment efficiency: Evidence from China. (2025). Wang, Liangcheng ; Chen, Yizheng. In: Emerging Markets Review. RePEc:eee:ememar:v:68:y:2025:i:c:s1566014125000639.

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2025It is a marathon, not a sprint: The impact of supply chain finance on firms’ short-term debt for long-term investments. (2025). Chang, Yanfeng ; Li, Xueying ; Fei, Tianlun ; Bu, Jun. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:93:y:2025:i:c:s0927538x25002227.

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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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2025Does generative AI facilitate investor Trading? Early evidence from ChatGPT outages. (2025). Zhao, Yue ; Cheng, Qiang ; Lin, Pengkai. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:80:y:2025:i:2:s0165410125000576.

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2025Impacts of Financial Literacy on Household Consumption Inequality: Panel Data from Chinese Households. (2025). Kang, Xiuhua ; Li, Ruining ; Chen, Qinghua. In: Journal of Family and Economic Issues. RePEc:kap:jfamec:v:46:y:2025:i:3:d:10.1007_s10834-025-10040-0.

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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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2025Institutional investors and ESG performance: Evidence from China. (2025). Chi, Chuenyu ; Ma, Binbin ; Zhang, Ping. In: Economic Analysis and Policy. RePEc:eee:ecanpo:v:86:y:2025:i:c:p:1159-1181.

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2025Exploring the role of digital governance: The effect of audit digitalization on firms’ internal control weaknesses in China. (2025). Zhang, Zenglian ; Shi, Wen. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:56:y:2025:i:c:s1467089525000326.

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2025Polytope Fraud Theory. (2025). Wang, Zhongli ; Zhao, Dongshuai ; Sornette, Didier ; Schweizer-Gamborino, Florian. In: International Review of Financial Analysis. RePEc:eee:finana:v:97:y:2025:i:c:s1057521924006665.

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2025International evidence on the relationship between fraud tolerance and stock price crash risk. (2025). Askarzadeh, Alireza ; Yung, Kenneth. In: International Review of Financial Analysis. RePEc:eee:finana:v:97:y:2025:i:c:s1057521924007853.

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2025Stock market effects of corporate malpractices and misconduct: Evidence from the short-seller Hindenburg. (2025). Martins, Antnio Miguel ; Albuquerque, Bruno ; Moutinho, Nuno. In: Finance Research Letters. RePEc:eee:finlet:v:72:y:2025:i:c:s1544612324015241.

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2025Regional big data development and corporate financial fraud. (2025). Kong, Tao ; Yin, Lei ; Sun, Guanglin. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:90:y:2025:i:c:s0927538x25000307.

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2025A new quality factor adjusted by fraud probability. (2025). Fang, Libing ; Xu, Yuanchu ; Bu, Yuqiao ; Chen, Ying. In: Finance Research Letters. RePEc:eee:finlet:v:78:y:2025:i:c:s1544612325004167.

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2025Financial Fraud Through the Lens of Extended Fraud Alerts. (2025). Ritter, Dubravka ; Hunt, Robert ; Cheney, Julia ; Blascak, Nathan ; Vogan, Michael ; Mikhed, Vyacheslav. In: Working Papers. RePEc:fip:fedpwp:101886.

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2025The Hidden Costs of Whistleblower Protection. (2025). Timo, Promann ; Niklas, Wallmeier. In: Review of Law & Economics. RePEc:bpj:rlecon:v:21:y:2025:i:2:p:535-560:n:1012.

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2025Watchdog from academia: Do academic independent directors matter for financial statement fraud?. (2025). Wen, Shigang ; Zhu, Xiaoqian ; Huang, Chuangxia ; Li, Jianping. In: International Review of Economics & Finance. RePEc:eee:reveco:v:101:y:2025:i:c:s105905602500382x.

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2025The effect of stock market manipulation on investor behavioral bias. (2025). Chen, Zhenshan ; Zhang, Jingru ; Liu, Jie. In: Journal of Behavioral and Experimental Finance. RePEc:eee:beexfi:v:47:y:2025:i:c:s2214635025000711.

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2025Goodwill impairment and corporate innovation investment. (2025). Zhang, Qianwen. In: International Review of Financial Analysis. RePEc:eee:finana:v:97:y:2025:i:c:s105752192400810x.

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2025CEO Narcissism and Credit Ratings. (2025). Perotti, Pietro ; Fairchild, Richard ; Hou, Zehan. In: Journal of Business Ethics. RePEc:kap:jbuset:v:197:y:2025:i:1:d:10.1007_s10551-024-05691-2.

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2025Leveraging Big Data for SME Credit Risk Assessment: A Novel BP-KMV and GARCH Integration. (2025). Li, Shiyun. In: Journal of the Knowledge Economy. RePEc:spr:jknowl:v:16:y:2025:i:1:d:10.1007_s13132-024-01995-w.

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2025Climate change and corporate credit worthiness: International evidence. (2025). Nguyen, Harvey ; Pham, Anh Viet. In: Global Finance Journal. RePEc:eee:glofin:v:64:y:2025:i:c:s1044028324001455.

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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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2025Upholding integrity: The influence of executives’ backgrounds on corporate information environment. (2025). Vu, Ngan Hoang ; Nguyen, Hung T ; Dang, Ha V ; Pham, Mia Hang. In: Journal of Behavioral and Experimental Finance. RePEc:eee:beexfi:v:46:y:2025:i:c:s2214635025000310.

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2025Leading safely: The impact of generalist CEOs on workplace safety. (2025). Pham, Mia Hang ; Nguyen, Harvey ; Molchanov, Alexander ; Zhang, Tony Xiaochi. In: Journal of Behavioral and Experimental Finance. RePEc:eee:beexfi:v:46:y:2025:i:c:s2214635025000371.

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2025Intensity of exploitation-exploration innovation strategies and credit ratings. (2025). Zhou, Yun ; Bhagawan, Praveen ; Krishnamurti, Chandrasekhar ; Balachandran, Balasingham. In: Economic Modelling. RePEc:eee:ecmode:v:151:y:2025:i:c:s0264999325001646.

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2025Executives’ early-life experience and corporate debt contracting: Evidence from CEO military experience. (2025). Vu, Van Hoang ; Pham, Mia Hang ; Nguyen, Harvey. In: Journal of International Financial Markets, Institutions and Money. RePEc:eee:intfin:v:103:y:2025:i:c:s1042443125000903.

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2025Quantitative Easing, Banks’ Funding Costs, and Credit Line Prices. (2025). Mei, Shengfeng ; Cerrato, Mario. In: Working Papers. RePEc:gla:glaewp:2025_03.

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2025Preference dynamics and risk-taking incentives. (2025). Cen, Xiao ; Li, Nan ; Tang, Chao ; Wang, Juanting. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:79:y:2025:i:2:s0165410124000697.

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2025How do firms respond to competition? Evidence from vertical integration. (2025). Wang, Man ; Sun, Han. In: International Review of Financial Analysis. RePEc:eee:finana:v:105:y:2025:i:c:s1057521925005435.

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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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2025Ambiguity or specificity: The influence of merchant guild culture on managers disclosure strategy. (2025). Zhuang, Zixuan ; Zhang, Tingting ; Yin, Haozhou. In: Accounting and Finance. RePEc:bla:acctfi:v:65:y:2025:i:1:p:913-934.

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2025The environmental-financial nexus: Centralized environmental monitoring, eco-consciousness, and green revenues. (2025). Cao, June ; Huang, Zijie ; Liew, Millie. In: Journal of Economic Behavior & Organization. RePEc:eee:jeborg:v:231:y:2025:i:c:s0167268125000496.

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2025Tax enforcement and R&D credits. (2025). Cowx, Mary. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:80:y:2025:i:1:s0165410125000205.

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2025Birds of the same feather: CEO-CFO surname ties and corporate accounting information comparability. (2025). Zhong, XI ; Ren, Liuyang. In: Review of Managerial Science. RePEc:spr:rvmgts:v:19:y:2025:i:5:d:10.1007_s11846-024-00793-7.

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2025Financial expert CEOs: Evidence from purchase price allocation. (2025). Bozzolan, Saverio ; Rossignoli, Francesca ; Lionzo, Andrea. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:59:y:2025:i:c:s1061951825000345.

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2025Accounting regulation in the European Union. (2025). Pierk, Jochen ; Labro, Eva. In: Review of Accounting Studies. RePEc:spr:reaccs:v:30:y:2025:i:4:d:10.1007_s11142-025-09909-0.

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2025Do financial markets value corporate culture?. (2025). Nguyen, Harvey ; Tran, Thanh ; Pham, Mia Hang. In: International Review of Financial Analysis. RePEc:eee:finana:v:98:y:2025:i:c:s1057521924007555.

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2025From union clout to corporate couture: Unveiling the impact of trade unions on corporate social responsibility. (2025). Pandey, Jatin ; Mandliya, Anshul ; Sohani, Shrihari Suresh ; Sheikh, Rayees Ahmad. In: PLOS ONE. RePEc:plo:pone00:0311244.

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2025Executive Ownership and Minority Shareholder Protection: Drivers of Environmental Innovation in Chinas A‐Share Market. (2025). Lee, Yini ; Ghazi, Hamid ; Bajuri, Norkhairul Hafiz ; Yue, Shanshan. In: Corporate Social Responsibility and Environmental Management. RePEc:wly:corsem:v:32:y:2025:i:3:p:3854-3873.

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2025Foundation ownership and sustainability. (2025). Thomsen, Steen ; Schrder, David. In: Journal of Corporate Finance. RePEc:eee:corfin:v:91:y:2025:i:c:s0929119925000082.

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2025How does ESG affect government procurement in countries where ESG systems are established from the top down?. (2025). Liu, Jingjiang ; Chen, Jin ; Yang, Zhen ; Wang, Wenna. In: Economic Modelling. RePEc:eee:ecmode:v:146:y:2025:i:c:s0264999325000197.

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2025Shareholder value implications of supply chain ESG: evidence from negative incidents. (2025). She, Guoman ; Yoon, Aaron ; Lin, Xuanpu ; Zhu, Haoran. In: Review of Accounting Studies. RePEc:spr:reaccs:v:30:y:2025:i:3:d:10.1007_s11142-025-09903-6.

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2025ESG peer spillover effect in supply chain: Evidence from Taiwan semiconductor industry. (2025). Wang, Lie-Huey ; Lien, Donald. In: International Review of Economics & Finance. RePEc:eee:reveco:v:100:y:2025:i:c:s105905602500245x.

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2025Impact of digital finance on corporate ESG. (2025). Wu, KE ; Li, Miao ; Chen, Ying ; Zhang, Yongfang. In: International Review of Financial Analysis. RePEc:eee:finana:v:104:y:2025:i:pa:s1057521925003461.

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2025Green at the top: How CEOs’ environmental experience shapes ESG performance in Chinese firms. (2025). Lian, Yitian ; Zhao, Feng ; Zheng, Yaomin ; Lai, Zichen. In: International Review of Economics & Finance. RePEc:eee:reveco:v:103:y:2025:i:c:s1059056025006148.

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2025A double-edged sword: materiality classifications of sustainability topics. (2025). Spandel, Theresa ; Griffin, Paul A ; Gttsche, Max ; Schiemann, Frank ; Habermann, Florian. In: Review of Accounting Studies. RePEc:spr:reaccs:v:30:y:2025:i:4:d:10.1007_s11142-025-09908-1.

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2025Lean operations and firm resilience - contrasting effects of COVID-19 and economic recession. (2025). Mai, Feng ; Devaraj, Sarv ; Zhao, Xuying ; Tanyeri-Gnsr, Baak ; Mez-Dolgan, Nagihan. In: Omega. RePEc:eee:jomega:v:135:y:2025:i:c:s0305048325000349.

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2025Earnings versus cash flows in equity valuation: Evidence from the COVID-19 crisis. (2025). Kim, Junwoo ; Lee, Jay Junghun. In: Advances in accounting. RePEc:eee:advacc:v:69:y:2025:i:c:s088261102500032x.

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2025The co-evolution between organizational learning and business model design in incumbent firms: The role of firm life cycle. (2025). Liu, Jinzhu ; Ye, Limei ; Ma, Zicheng. In: International Review of Economics & Finance. RePEc:eee:reveco:v:99:y:2025:i:c:s1059056025002114.

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2025Comply-or-explain regulation and investor protection. (2025). Bourveau, Thomas ; Gao, Xingchao ; Li, Rongchen ; Zhou, Frank S. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:79:y:2025:i:2:s0165410125000011.

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2025Does female participation improve firm value? Board gender diversity reform and asymmetric market responses. (2025). Lu, Yunzhi ; Vidalis, Sofia ; Guan, Runqing ; Cai, Jinghan ; Petsas, Iordanis ; Balagyozyan, Aram. In: The Journal of Economic Asymmetries. RePEc:eee:joecas:v:32:y:2025:i:c:s1703494925000404.

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2025Corporate debt Regime under Political, Economic, and climate uncertainties. (2025). Gurdgiev, Constantin ; Karim, Sitara. In: Journal of International Money and Finance. RePEc:eee:jimfin:v:153:y:2025:i:c:s0261560625000336.

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2025How do climate risks affect corporate energy intensity? Evidence from China. (2025). Ma, Yuze ; Li, Bin. In: Energy. RePEc:eee:energy:v:323:y:2025:i:c:s0360544225012782.

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2025Firm carbon risk exposure and financial stability. (2025). Lee, Chi-Chuan ; Abdullah, Mohammad ; Owusu, Freeman Brobbey ; Gyeke-Dako, Agyapomaa. In: Finance Research Letters. RePEc:eee:finlet:v:78:y:2025:i:c:s1544612325004672.

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2025How do executives respond to biodiversity risk? Evidence from opportunistic stock selling. (2025). Hsu, Yuan-Teng ; Liu, Fule ; Du, Jiangze ; Bui, Dien Giau. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:91:y:2025:i:c:s0927538x25000940.

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2025SDG adoption and firm risk: The impact of ESG performance, investor confidence, and agency cost. (2025). Dagar, Vishal ; Rao, Amar ; Kagzi, Muneza ; Chawla, Sonia ; Sharma, Rajat. In: International Review of Economics & Finance. RePEc:eee:reveco:v:101:y:2025:i:c:s1059056025003685.

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2025A global study of climate uncertainty and carbon assurance. (2025). Luo, LE ; Zhang, Junru. In: The British Accounting Review. RePEc:eee:bracre:v:57:y:2025:i:4:s0890838924001896.

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2025Firm-level climate sentiments, climate politics and implied cost of equity capital. (2025). Mishra, Dev R ; Bardos, Katsiaryna Salavei ; Som, Hyacinthe Y. In: Journal of Corporate Finance. RePEc:eee:corfin:v:94:y:2025:i:c:s0929119925001142.

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2025Navigating climate policy: Corporate lobbying strategies in response to intensified climate risk exposure. (2025). Jiao, Anqi ; Sun, Ran ; Ren, Honglin. In: Energy Economics. RePEc:eee:eneeco:v:148:y:2025:i:c:s0140988325004943.

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2025Honesty pays off: Climate risk disclosure credibility and firm value. (2025). Cao, Yuhan ; Zhu, Chenliang ; Xiang, Cheng ; Yang, Bin. In: Finance Research Letters. RePEc:eee:finlet:v:86:y:2025:i:pa:s154461232501668x.

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2025Islamic worldview, social consciousness, and socially responsible investment. (2025). Shahid, Ahmad Usman ; Patel, Chris ; Pan, Peipei. In: Advances in accounting. RePEc:eee:advacc:v:68:y:2025:i:c:s0882611025000100.

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2025The impact of governance quality on corporate climate risk disclosure: The role of the governance committee. (2025). Ahsan, Tanveer ; Honey, Damian ; Migliori, Stefania. In: International Review of Financial Analysis. RePEc:eee:finana:v:98:y:2025:i:c:s1057521924008330.

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2025Digital transformation, audit risk, and the low-carbon transition of Chinas energy enterprises. (2025). Wang, LU. In: Finance Research Letters. RePEc:eee:finlet:v:71:y:2025:i:c:s1544612324014740.

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2025Social identity or social capital: Local CEOs and corporate ESG performance. (2025). He, Jiaqiong ; Kong, Dongmin ; Yang, Shoufu. In: International Review of Economics & Finance. RePEc:eee:reveco:v:98:y:2025:i:c:s1059056025000899.

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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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2025Should underwriters be trusted? Reducing agency costs through primary market supervision. (2025). Li, Jiang ; Huang, Haozhi ; Foley, Sean. In: The British Accounting Review. RePEc:eee:bracre:v:57:y:2025:i:3:s0890838924002907.

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2025Does managerial climate risk perception improve environmental, social and governance (ESG) performance? Evidence from China. (2025). Zhao, Mengyang ; Tian, YE. In: International Review of Financial Analysis. RePEc:eee:finana:v:102:y:2025:i:c:s1057521925000870.

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2025Confucian Culture, Climate Risk, and Corporate Environmental Information Disclosure Quality: Evidence from China. (2025). Yao, Xiaoyue ; Li, Yuedong. In: Journal of Business Ethics. RePEc:kap:jbuset:v:199:y:2025:i:3:d:10.1007_s10551-024-05845-2.

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2025Backing away from ESG? The effect of sovereign rating downgrades on corporate sustainability. (2025). Sainani, Sushil ; Guedhami, Omrane ; Florackis, Chris ; Boumparis, Periklis. In: Journal of Corporate Finance. RePEc:eee:corfin:v:94:y:2025:i:c:s0929119925001245.

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2025Emission trading policy and firm-level carbon disclosure in China: Unveiling the potential of market-based environmental regulation. (2025). He, Yongda ; Hu, Yang ; Li, Wei ; Liu, Jianing ; Man, Yuanyuan. In: Research in International Business and Finance. RePEc:eee:riibaf:v:79:y:2025:i:c:s0275531925003381.

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2025Rowing or crowding? The nonlinear effects of State-owned capital participation on ESG performance in private enterprises. (2025). Lu, Zhuocheng ; Chen, Zhe ; Liao, Kaicheng. In: Economic Analysis and Policy. RePEc:eee:ecanpo:v:87:y:2025:i:c:p:790-810.

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2025Climate policy uncertainty and ESG performance of energy firms: The moderating effect of cloud computing technology. (2025). Song, Yanwu ; Niu, Niu ; Zhang, Bin ; Boateng, Agyenim. In: International Review of Financial Analysis. RePEc:eee:finana:v:108:y:2025:i:pa:s1057521925007616.

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2025When reputation hurts: ESG risk and the cost of equity capital around the world. (2025). Ho, Ly ; Ha, Van ; Dang, Tung Lam ; Nguyen, Thanh Hang. In: Journal of Multinational Financial Management. RePEc:eee:mulfin:v:80:y:2025:i:c:s1042444x25000398.

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Recent citations received in 2025
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2025AI as Co-founder: GenAI for Entrepreneurship. (2025). Sheng, Liugang ; Zhu, WU ; Xia, Mengjia ; Zhao, Linda ; Cai, Junhui Jeff ; Gu, Xian. In: Papers. RePEc:arx:papers:2512.06506.

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2025Generative AI for Analysts. (2025). Zhu, WU ; Zhang, Qian ; Xue, Jian. In: Papers. RePEc:arx:papers:2512.19705.

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2025Impact from a distance: Emotionally attached-place disasters and corporate risk-taking. (2025). Huang, Zhijian ; Chen, Xing ; Wen, Fenghua ; Li, Zhuo. In: Journal of Corporate Finance. RePEc:eee:corfin:v:93:y:2025:i:c:s0929119925000665.

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2025Government-led voluntary environmental regulation and corporate investment efficiency: Evidence from the green factory certification in China. (2025). Ji, Peinan ; Yu, Lianchao ; Sha, Haobin. In: Energy Economics. RePEc:eee:eneeco:v:152:y:2025:i:c:s0140988325008345.

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2025Spotlighting energy sector through green transition attention. (2025). Cerqueti, Roy ; Stefanelli, Kevyn. In: Energy. RePEc:eee:energy:v:335:y:2025:i:c:s036054422503453x.

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2025Birthplace bias, familiarity and portfolio choice. (2025). Zhang, Yumeng ; Gao, YA ; Xiong, Xiong ; Chen, Qingchong. In: International Review of Financial Analysis. RePEc:eee:finana:v:105:y:2025:i:c:s1057521925004648.

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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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2025The impact of US experience on financial reporting comparability between Chinese firms and their US industry peers. (2025). Zhang, Wei ; Jiu, Lili ; Chen, Fengwen ; Shu, AO ; Lian, Ziru. In: International Review of Financial Analysis. RePEc:eee:finana:v:107:y:2025:i:c:s1057521925007185.

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2025Green with friends? The supply chain spillover effect of “Green factory” on Green innovation. (2025). Zhang, Peng ; Cui, Dangdang. In: International Review of Financial Analysis. RePEc:eee:finana:v:108:y:2025:i:pb:s1057521925007963.

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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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2025Green public procurement as a policy signal: Attracting green investors despite local protectionism. (2025). He, Yurun ; Fang, Tingwei ; Zhang, Dongyang. In: Finance Research Letters. RePEc:eee:finlet:v:84:y:2025:i:c:s1544612325010827.

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2025Do ESG incidents matter for corporate cost of debt? Evidence from China. (2025). Lu, NA ; Du, Linqi. In: Finance Research Letters. RePEc:eee:finlet:v:86:y:2025:i:pb:s1544612325017131.

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2025Financial risk under differences in legal efficiency: An analysis of the moderating effect of judicial transparency. (2025). Li, LI. In: Finance Research Letters. RePEc:eee:finlet:v:86:y:2025:i:pb:s1544612325017349.

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2025Real estate price fluctuations and institutional misconduct. (2025). Zhang, Yongjie ; Feng, XU ; Hu, Mingya. In: Finance Research Letters. RePEc:eee:finlet:v:86:y:2025:i:pb:s1544612325017593.

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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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2025Bearish bets and the press: On the relation between short interest and media tone. (2025). Mller, Sebastian ; Jacobs, Heiko ; Lauber, Alexander. In: Journal of International Financial Markets, Institutions and Money. RePEc:eee:intfin:v:104:y:2025:i:c:s1042443125000952.

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2025Public welfare-oriented media promotion and corporate donations: Evidence from “Touching China”. (2025). Zhou, Yonghong ; Yin, Peiyan ; Li, Haiyan. In: Journal of Economic Behavior & Organization. RePEc:eee:jeborg:v:238:y:2025:i:c:s0167268125003142.

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2025Finance without exotic risk. (2025). Gennaioli, Nicola ; la Porta, Rafael ; Bordalo, Pedro ; Shleifer, Andrei. In: Journal of Financial Economics. RePEc:eee:jfinec:v:173:y:2025:i:c:s0304405x25001539.

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2025Multi-factor portfolio optimization: A combined random Forest–AdaBoost model with cost-sensitive learning11This paper was supported by the National Natural Science Foundation of China (Nos. 71,871,071, 72071051); the Natural Science Foundation of Guangdong Province of China (Nos. 2025A1515010937, 2023A1515011354).. (2025). Yao, Haixiang ; Wan, Chunzhuo. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:94:y:2025:i:c:s0927538x25002835.

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2025The effect of government officials visit on corporate charitable donation: Evidence from China. (2025). Shi, Huazhi ; Hong, Qun. In: International Review of Economics & Finance. RePEc:eee:reveco:v:98:y:2025:i:c:s1059056025001418.

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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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2025How Does Corporate Information Environment Influence CSR?. (2025). Didar, Hamzeh ; Poursoleyman, Ehsan ; Mansourfar, Gholamreza ; Nav, Amin Pourrezaei. In: IJFS. RePEc:gam:jijfss:v:13:y:2025:i:3:p:131-:d:1698403.

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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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2025Tracking business opportunities for climate solutions using AI in regulated accounting reports. (2025). Xu, Simon ; Awada, Marcantonio ; Serafeim, George ; Lu, Shirley. In: Nature Communications. RePEc:nat:natcom:v:16:y:2025:i:1:d:10.1038_s41467-025-64723-1.

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2025Optimal bubble riding: a mean field game with varying entry times. (2025). Tangpi, Ludovic ; Wang, Shichun. In: Finance and Stochastics. RePEc:spr:finsto:v:29:y:2025:i:2:d:10.1007_s00780-025-00559-3.

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2025Industry classification misfits: identification, consequences and guidance. (2025). Brousseau, Carl ; Colas, Baptiste. In: Review of Accounting Studies. RePEc:spr:reaccs:v:30:y:2025:i:4:d:10.1007_s11142-025-09886-4.

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2025A double-edged sword: materiality classifications of sustainability topics. (2025). Spandel, Theresa ; Griffin, Paul A ; Gttsche, Max ; Schiemann, Frank ; Habermann, Florian. In: Review of Accounting Studies. RePEc:spr:reaccs:v:30:y:2025:i:4:d:10.1007_s11142-025-09908-1.

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Recent citations received in 2024
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2024Digitalization and the performance of non-technological firms: Evidence from the COVID-19 and natural disaster shocks. (2024). Wang, Sumingyue ; Gaspar, Jos-Miguel ; Xu, Liang. In: Journal of Corporate Finance. RePEc:eee:corfin:v:89:y:2024:i:c:s0929119924001329.

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2024The importance of green patents for CDS pricing: The role of environmental disclosures. (2024). Rahman, Sohanur. In: Energy Economics. RePEc:eee:eneeco:v:139:y:2024:i:c:s0140988324006133.

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2024Executive pay restrictions, political promotion, and firm efficiency: Evidence from China. (2024). Wang, Xiaoke ; Li, Wentao ; Yu, Lisheng. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:88:y:2024:i:c:s0927538x24003202.

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2024Employee stock ownership plan as a measure of covering up corporate fraud: Evidence from China. (2024). Ma, Ben ; Qiu, Yong. In: The Quarterly Review of Economics and Finance. RePEc:eee:quaeco:v:98:y:2024:i:c:s1062976924001406.

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2024Sustainable Human Capital Management, ESG, and Firm Performance: Moderating Role of ESG Disclosure. (2024). Kosov, Mikhail ; Jorgji, Stela ; Elyakova, Izabella ; Ponkratov, Vadim ; Mousa, Saeed ; Teta, Jonida ; Vatutina, Larisa ; Chernysheva, Tatiana ; Pozdnyaev, Andrey ; Romanenko, Elena. In: Post-Print. RePEc:hal:journl:hal-05271946.

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2024Assessing the costs of industrial decarbonization. (2024). Glenk, Gunther ; Maier, Rebecca ; Reichelstein, Stefan. In: ZEW Discussion Papers. RePEc:zbw:zewdip:312180.

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Recent citations received in 2023
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2023Comments of the AFAANZ Auditing and Assurance Standards Committee on the Proposed Standard on Assurance Engagements over GHG Emissions Disclosure. (2023). Hay, David ; Harding, Noel ; Sultana, Nigar ; Ho, Linh ; Ge, Irene ; Singh, Harj ; Ranasinghe, Dinithi ; Gan, Chris ; Zhou, Shan. In: Accounting and Finance. RePEc:bla:acctfi:v:63:y:2023:i:4:p:4813-4820.

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2023Earnings Management of Chinese Listed Multinational Corporations. (2023). Lu, Xingyu ; Xie, Wenjing ; Qi, Tong. In: China & World Economy. RePEc:bla:chinae:v:31:y:2023:i:6:p:179-206.

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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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2023COVID-19 and corporate tax avoidance: International evidence. (2023). Ramesh, Vishnu K ; Athira, A. In: International Business Review. RePEc:eee:iburev:v:32:y:2023:i:4:s0969593123000434.

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2023Boundaries of the firm and real earnings management. (2023). Marisetty, Vijaya Bhaskar ; Moturi, Sairam. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:52:y:2023:i:c:s1061951823000460.

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2023Is expanded auditor reporting meaningful? UK evidence. (2023). Ahmed, Yousry ; Elshandidy, Tamer ; Elsayed, Mohamed. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:53:y:2023:i:c:s1061951823000617.

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2023Another look at the dividend-price relationship in the accounting valuation framework. (2023). Sen, Pradyot K ; Easterday, Kathryn E. In: Review of Quantitative Finance and Accounting. RePEc:kap:rqfnac:v:61:y:2023:i:3:d:10.1007_s11156-023-01167-y.

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2023Dividends, trust, and firm value. (2023). Stoumbos, Robert ; Zambrana, Rafael ; Kelly, Peter ; Kapons, Martin. In: Review of Accounting Studies. RePEc:spr:reaccs:v:28:y:2023:i:3:d:10.1007_s11142-023-09795-4.

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2023Do firms follow the SEC’s confidential treatment protocols? Evidence from credit agreements. (2023). Saavedra, Daniel. In: Review of Accounting Studies. RePEc:spr:reaccs:v:28:y:2023:i:3:d:10.1007_s11142-023-09796-3.

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2023Real earnings management in the motion picture industry: strengthening the inferences from academic research. (2023). Foster, George. In: Review of Accounting Studies. RePEc:spr:reaccs:v:28:y:2023:i:3:d:10.1007_s11142-023-09798-1.

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2022Causality redux: The evolution of empirical methods in accounting research and the growth of quasi-experiments. (2022). Kepler, John D ; Samuels, Delphine ; Taylor, Daniel ; Armstrong, Christopher. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:74:y:2022:i:2:s0165410122000441.

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2022Die Rolle moderner Technologien, insbesondere Blockchain, in der Lieferkettenverantwortung. (2022). Cra, Stefan ; Polt, Romana ; Begic, Nedim ; Eisl, Alexander. In: FIW Research Reports series. RePEc:wsr:ecbook:2022:i:viii-006.

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