Is this page useful for you? Then, help us to keep the service working. Please have a look to our donations page ... Thanks for your help!!

European Accounting Review / Taylor & Francis Journals

Citation Profile [Updated: 2026-11-05 10:50:02]
5 Years H Index
53
Impact Factor (IF)
1.16
5 Years IF
1.47
Data available in this report

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

Main indicators
Raw Data

 

IF AIF CIF IF5 DOC CDO CIT NCI CCU D2Y C2Y D5Y C5Y SC %SC CiY II AII
1992 0 0.12 0.05 0 42 42 178 2 2 0 0 2 100 2 0.05 0.06
1993 0.05 0.13 0.03 0.05 49 91 139 3 5 42 2 42 2 3 100 1 0.02 0.06
1994 0.02 0.14 0.02 0.02 34 125 152 2 7 91 2 91 2 0 0 0.07
1995 0 0.22 0.02 0.02 50 175 290 3 10 83 125 3 1 33.3 0 0.1
1996 0.05 0.25 0.06 0.07 60 235 239 13 23 84 4 175 13 0 0 0.11
1997 0.05 0.24 0.17 0.09 29 264 257 46 69 110 5 235 21 25 54.3 2 0.07 0.11
1998 0.18 0.28 0.22 0.13 55 319 285 69 138 89 16 222 28 22 31.9 3 0.05 0.13
1999 0.19 0.3 0.31 0.15 42 361 338 113 251 84 16 228 35 56 49.6 8 0.19 0.14
2000 0.15 0.35 0.25 0.14 34 395 473 98 349 97 15 236 33 24 24.5 4 0.12 0.16
2001 0.16 0.38 0.2 0.15 36 431 364 87 436 76 12 220 32 42 48.3 1 0.03 0.17
2002 0.23 0.39 0.31 0.15 42 473 517 148 584 70 16 196 30 97 65.5 3 0.07 0.21
2003 0.13 0.43 0.14 0.12 37 510 447 69 653 78 10 209 26 6 8.7 1 0.03 0.21
2004 0.1 0.47 0.16 0.19 32 542 537 87 740 79 8 191 37 8 9.2 4 0.13 0.21
2005 0.26 0.51 0.24 0.34 37 579 1187 135 878 69 18 181 61 8 5.9 1 0.03 0.23
2006 0.54 0.5 0.39 0.48 29 608 377 235 1113 69 37 184 88 8 3.4 1 0.03 0.22
2007 0.59 0.44 0.4 0.49 28 636 924 255 1368 66 39 177 86 3 1.2 1 0.04 0.2
2008 0.54 0.47 0.47 0.63 30 666 807 312 1681 57 31 163 102 9 2.9 3 0.1 0.22
2009 0.72 0.46 0.49 0.68 41 707 548 345 2026 58 42 156 106 3 0.9 0 0.23
2010 0.55 0.46 0.69 0.76 37 744 549 511 2537 71 39 165 125 28 5.5 4 0.11 0.2
2011 0.46 0.5 0.68 0.79 33 777 195 530 3067 78 36 165 130 9 1.7 5 0.15 0.23
2012 0.4 0.5 0.62 0.7 34 811 431 499 3566 70 28 169 118 6 1.2 1 0.03 0.21
2013 0.43 0.53 0.7 0.68 18 829 261 577 4145 67 29 175 119 5 0.9 8 0.44 0.23
2014 0.6 0.53 0.68 0.63 27 856 403 583 4731 52 31 163 102 16 2.7 4 0.15 0.22
2015 0.56 0.52 0.73 0.66 29 885 481 646 5381 45 25 149 99 18 2.8 6 0.21 0.21
2016 0.66 0.49 0.68 0.66 31 916 410 618 6002 56 37 141 93 19 3.1 3 0.1 0.2
2017 0.78 0.5 0.69 0.87 33 949 333 657 6660 60 47 139 121 7 1.1 4 0.12 0.2
2018 0.61 0.52 0.84 0.96 32 981 366 823 7485 64 39 138 132 6 0.7 5 0.16 0.22
2019 0.42 0.53 0.66 0.8 38 1019 337 672 8157 65 27 152 121 0 2 0.05 0.21
2020 0.86 0.62 0.76 1 39 1058 268 802 8959 70 60 163 163 0 10 0.26 0.29
2021 0.82 0.72 0.83 1.05 41 1099 331 910 9869 77 63 173 181 1 0.1 5 0.12 0.26
2022 0.93 0.71 0.76 1.16 43 1142 261 873 10742 80 74 183 213 0 6 0.14 0.21
2023 1.15 0.66 0.74 1.23 45 1187 117 884 11626 84 97 193 237 0 5 0.11 0.19
2024 1.03 0.69 0.81 1.34 70 1257 166 1014 12640 88 91 206 276 0 14 0.2 0.2
2025 1.16 0.91 0.8 1.47 76 1333 26 1068 13708 115 133 238 350 0 11 0.14 0.26
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
12005Environmental disclosure quality in large German companies: Economic incentives, public pressures or institutional conditions?. (2005). Magnan, Michel ; Cormier, Denis ; Van Velthoven, Barbara . In: European Accounting Review. RePEc:taf:euract:v:14:y:2005:i:1:p:3-39.

Full description at Econpapers || Download paper

297
22008Corporate Responses in an Emerging Climate Regime: The Institutionalization and Commensuration of Carbon Disclosure. (2008). Pinkse, Jonatan ; Levy, David ; Kolk, Ans. In: European Accounting Review. RePEc:taf:euract:v:17:y:2008:i:4:p:719-745.

Full description at Econpapers || Download paper

188
32007IFRS Adoption and Accounting Quality: A Review. (2007). Soderstrom, Naomi ; Sun, Kevin Jialin. In: European Accounting Review. RePEc:taf:euract:v:16:y:2007:i:4:p:675-702.

Full description at Econpapers || Download paper

183
42015The Valuation Relevance of Greenhouse Gas Emissions under the European Union Carbon Emissions Trading Scheme. (2015). Li, Yue ; Clarkson, Peter M ; Pinnuck, Matthew ; Richardson, Gordon D. In: European Accounting Review. RePEc:taf:euract:v:24:y:2015:i:3:p:551-580.

Full description at Econpapers || Download paper

183
51995The determinants of voluntary financial disclosure by Swiss listed companies. (1995). Raffournier, Bernard. In: European Accounting Review. RePEc:taf:euract:v:4:y:1995:i:2:p:261-280.

Full description at Econpapers || Download paper

156
62010How did Financial Reporting Contribute to the Financial Crisis?. (2010). Landsman, Wayne ; Barth, Mary. In: European Accounting Review. RePEc:taf:euract:v:19:y:2010:i:3:p:399-423.

Full description at Econpapers || Download paper

149
72005The value relevance of environmental performance. (2005). Nyquist, Siv ; Hassel, Lars ; Nilsson, Henrik. In: European Accounting Review. RePEc:taf:euract:v:14:y:2005:i:1:p:41-61.

Full description at Econpapers || Download paper

144
82007The Association between Board Composition and Different Types of Voluntary Disclosure. (2007). Matolcsy, Z. ; Lim, S. ; Chow, D.. In: European Accounting Review. RePEc:taf:euract:v:16:y:2007:i:3:p:555-583.

Full description at Econpapers || Download paper

139
92005Earnings management under German GAAP versus IFRS. (2005). Vanstraelen, Ann ; van Tendeloo, Brenda . In: European Accounting Review. RePEc:taf:euract:v:14:y:2005:i:1:p:155-180.

Full description at Econpapers || Download paper

130
102016Are CSR Disclosures Value Relevant? Cross-Country Evidence. (2016). Naiker, Vic ; Cahan, Steven F ; Jeter, Debra C ; van Staden, Chris J ; de Villiers, Charl. In: European Accounting Review. RePEc:taf:euract:v:25:y:2016:i:3:p:579-611.

Full description at Econpapers || Download paper

123
111997The influence of company characteristics and accounting regulation on information disclosed by Spanish firms. (1997). Inchausti, Giner A. In: European Accounting Review. RePEc:taf:euract:v:6:y:1997:i:1:p:45-68.

Full description at Econpapers || Download paper

116
122002The impact of voluntary corporate disclosures on the ex-ante cost of capital for Swiss firms. (2002). Hail, Luzi. In: European Accounting Review. RePEc:taf:euract:v:11:y:2002:i:4:p:741-773.

Full description at Econpapers || Download paper

111
132007Exploring the Effects of Corporate Governance on Intellectual Capital Disclosure: An Analysis of European Biotechnology Companies. (2007). Cerbioni, Fabrizio ; Parbonetti, Antonio. In: European Accounting Review. RePEc:taf:euract:v:16:y:2007:i:4:p:791-826.

Full description at Econpapers || Download paper

106
142017Internal Control and Stock Price Crash Risk: Evidence from China. (2017). Dong, Wang ; Chan, Kam C ; Chen, Jun ; Zhang, Feida. In: European Accounting Review. RePEc:taf:euract:v:26:y:2017:i:1:p:125-152.

Full description at Econpapers || Download paper

104
152007The Relationship between Voluntary Disclosure and Independent Directors in the Presence of a Dominant Shareholder. (2007). Patelli, Lorenzo ; Prencipe, Annalisa. In: European Accounting Review. RePEc:taf:euract:v:16:y:2007:i:1:p:5-33.

Full description at Econpapers || Download paper

101
162000The new social audits: accountability, managerial capture or the agenda of social champions?. (2000). David L. Owen, Tracey A. Swift, Christopher Humphr, . In: European Accounting Review. RePEc:taf:euract:v:9:y:2000:i:1:p:81-98.

Full description at Econpapers || Download paper

100
172004Proprietary costs and determinants of voluntary segment disclosure: evidence from Italian listed companies. (2004). Prencipe, Annalisa. In: European Accounting Review. RePEc:taf:euract:v:13:y:2004:i:2:p:319-340.

Full description at Econpapers || Download paper

100
182004Predicting corporate failure: empirical evidence for the UK. (2004). Neophytou, Evi ; Charalambous, Chris ; Charitou, Andreas. In: European Accounting Review. RePEc:taf:euract:v:13:y:2004:i:3:p:465-497.

Full description at Econpapers || Download paper

99
192013Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research. (2013). Sellhorn, Thorsten ; Ulf Br&?ggemann, ; Hitz, Jrg-Markus . In: European Accounting Review. RePEc:taf:euract:v:22:y:2013:i:1:p:1-37.

Full description at Econpapers || Download paper

96
202005Voluntary adoption of non-local GAAP in the European Union: A study of determinants and consequences. (2005). Buijink, Willem ; Cuijpers, Rick. In: European Accounting Review. RePEc:taf:euract:v:14:y:2005:i:3:p:487-524.

Full description at Econpapers || Download paper

96
212005The introduction of International Accounting Standards in Europe: Implications for international convergence. (2005). Schipper, Katherine. In: European Accounting Review. RePEc:taf:euract:v:14:y:2005:i:1:p:101-126.

Full description at Econpapers || Download paper

89
222009Legitimation Strategies Used in Response to Environmental Disaster: A French Case Study of Total SAs Erika and AZF Incidents. (2009). Cho, Charles. In: European Accounting Review. RePEc:taf:euract:v:18:y:2009:i:1:p:33-62.

Full description at Econpapers || Download paper

87
232003ERP systems and management accounting change: opportunities or impacts? A research note. (2003). Scapens, Robert ; Jazayeri, Mostafa. In: European Accounting Review. RePEc:taf:euract:v:12:y:2003:i:1:p:201-233.

Full description at Econpapers || Download paper

85
242005The endogeneity bias in the relation between cost-of-debt capital and corporate disclosure policy. (2005). Nikolaev, Valeri ; van Lent, Laurence. In: European Accounting Review. RePEc:taf:euract:v:14:y:2005:i:4:p:677-724.

Full description at Econpapers || Download paper

85
252008Earnings Management and Audit Quality in Europe: Evidence from the Private Client Segment Market. (2008). Vanstraelen, Ann ; van Tendeloo, Brenda . In: European Accounting Review. RePEc:taf:euract:v:17:y:2008:i:3:p:447-469.

Full description at Econpapers || Download paper

83
262015Incentives or Standards: What Determines Accounting Quality Changes around IFRS Adoption?. (2015). Walker, Martin ; Christensen, Hans B. ; Lee, Edward ; Zeng, Cheng. In: European Accounting Review. RePEc:taf:euract:v:24:y:2015:i:1:p:31-61.

Full description at Econpapers || Download paper

81
271998The margins of accounting. (1998). Miller, Peter. In: European Accounting Review. RePEc:taf:euract:v:7:y:1998:i:4:p:605-621.

Full description at Econpapers || Download paper

81
282006Identifying Conditional Conservatism. (2006). Ryan, Stephen. In: European Accounting Review. RePEc:taf:euract:v:15:y:2006:i:4:p:511-525.

Full description at Econpapers || Download paper

79
292008Carbon Trading: Accounting and Reporting Issues. (2008). Larrinaga, Carlos ; Bebbington, Jan. In: European Accounting Review. RePEc:taf:euract:v:17:y:2008:i:4:p:697-717.

Full description at Econpapers || Download paper

78
302008Constituting the Academic Performer: The Spectre of Superficiality and Stagnation in Academia. (2008). Gendron, Yves. In: European Accounting Review. RePEc:taf:euract:v:17:y:2008:i:1:p:97-127.

Full description at Econpapers || Download paper

77
312014Real Earnings Management and Accrual-based Earnings Management in Family Firms. (2014). Kaserer, Christoph ; Gunther, Nina ; Siciliano, Gianfranco ; Achleitner, Ann-Kristin. In: European Accounting Review. RePEc:taf:euract:v:23:y:2014:i:3:p:431-461.

Full description at Econpapers || Download paper

76
322008Earnings and Capital Management in Alternative Loan Loss Provision Regulatory Regimes. (2008). Saurina, Jesús ; Salas-Fumas, Vicente ; Perez, Daniel. In: European Accounting Review. RePEc:taf:euract:v:17:y:2008:i:3:p:423-445.

Full description at Econpapers || Download paper

73
332000A cost benefit study of voluntary disclosure: some empirical evidence from French listed companies. (2000). Depoers, Florence. In: European Accounting Review. RePEc:taf:euract:v:9:y:2000:i:2:p:245-263.

Full description at Econpapers || Download paper

69
342024Does Voluntary ESG Reporting Resolve Disagreement among ESG Rating Agencies?. (2024). Wang, XU ; Wei, Sijing ; Kimbrough, Michael D ; Zhang, Jiarui. In: European Accounting Review. RePEc:taf:euract:v:33:y:2024:i:1:p:15-47.

Full description at Econpapers || Download paper

69
352012IFRS Policy Changes and the Continuation of National Patterns of IFRS Practice. (2012). Kvaal, Erlend ; Nobes, Christopher. In: European Accounting Review. RePEc:taf:euract:v:21:y:2012:i:2:p:343-371.

Full description at Econpapers || Download paper

69
362002Accountability and accounting regulation: the case of the Spanish environmental disclosure standard. (2002). MONEVA, JOSE ; Llena, Fernando ; Larrinaga, Carlos ; Correa Ruiz, Carmen ; Carrasco, Francisco. In: European Accounting Review. RePEc:taf:euract:v:11:y:2002:i:4:p:723-740.

Full description at Econpapers || Download paper

68
372007The Issue of Endogeneity within Theory-Based, Quantitative Management Accounting Research. (2007). Moers, Frank ; Chenhall, Robert H.. In: European Accounting Review. RePEc:taf:euract:v:16:y:2007:i:1:p:173-196.

Full description at Econpapers || Download paper

66
382008Changing Pressures on the Research Process: On Trying to Research in an Age when Curiosity is not Enough. (2008). Hopwood, Anthony. In: European Accounting Review. RePEc:taf:euract:v:17:y:2008:i:1:p:87-96.

Full description at Econpapers || Download paper

66
392014Accounting Research in Family Firms: Theoretical and Empirical Challenges. (2014). Dekker, Henri ; Bar-Yosef, Sasson ; Prencipe, Annalisa. In: European Accounting Review. RePEc:taf:euract:v:23:y:2014:i:3:p:361-385.

Full description at Econpapers || Download paper

65
402010The Impact of Mandatory IFRS Adoption on Equity Valuation of Accounting Numbers for Security Investors in the EU. (2010). Barniv, Ran ; Aharony, Joseph ; Falk, Haim. In: European Accounting Review. RePEc:taf:euract:v:19:y:2010:i:3:p:535-578.

Full description at Econpapers || Download paper

65
412003Enterprise Resource Planning systems and accountants: towards hybridization?. (2003). Caglio, Ariela. In: European Accounting Review. RePEc:taf:euract:v:12:y:2003:i:1:p:123-153.

Full description at Econpapers || Download paper

65
422007External Auditors, Audit Committees and Earnings Management in France. (2007). Piot, Charles. In: European Accounting Review. RePEc:taf:euract:v:16:y:2007:i:2:p:429-454.

Full description at Econpapers || Download paper

64
431999Financial reporting on the Internet by leading UK companies. (1999). B. M. Craven, C. L. Marston, . In: European Accounting Review. RePEc:taf:euract:v:8:y:1999:i:2:p:321-333.

Full description at Econpapers || Download paper

63
442007The Decision Usefulness of Fair Value Accounting - A Theoretical Perspective. (2007). Hitz, Joerg-Markus. In: European Accounting Review. RePEc:taf:euract:v:16:y:2007:i:2:p:323-362.

Full description at Econpapers || Download paper

61
452018Integrated Reporting and Assurance of Sustainability Information: An Experimental Study on Professional Investors’ Information Processing. (2018). Hahn, Rudiger ; Reimsbach, Daniel ; Gurturk, Anil. In: European Accounting Review. RePEc:taf:euract:v:27:y:2018:i:3:p:559-581.

Full description at Econpapers || Download paper

61
462009Accounting and Control, Entrepreneurship and Innovation: Venturing into New Research Opportunities. (2009). Foster, George ; Oyon, Daniel ; Davila, Antonio. In: European Accounting Review. RePEc:taf:euract:v:18:y:2009:i:2:p:281-311.

Full description at Econpapers || Download paper

60
472005The adoption of International Accounting Standards in the European Union. (2005). Whittington, Geoffrey. In: European Accounting Review. RePEc:taf:euract:v:14:y:2005:i:1:p:127-153.

Full description at Econpapers || Download paper

59
482000Environmental disclosures in the annual reports of large companies in Spain. (2000). MONEVA, JOSE ; Llena, Fernando. In: European Accounting Review. RePEc:taf:euract:v:9:y:2000:i:1:p:7-29.

Full description at Econpapers || Download paper

58
492005An institutional perspective of accountants new roles - the interplay of contradictions and praxis. (2005). Burns, John ; Baldvinsdottir, Gudrun. In: European Accounting Review. RePEc:taf:euract:v:14:y:2005:i:4:p:725-757.

Full description at Econpapers || Download paper

58
502006The negative impact of R&D capitalization: A value relevance approach. (2006). Jeanjean, Thomas ; JENY, Anne ; Cazavan-Jeny, Anne. In: European Accounting Review. RePEc:taf:euract:v:15:y:2006:i:1:p:37-61.

Full description at Econpapers || Download paper

56
50 most relevant documents in this series (papers most cited in the last two years)
#YearTitleCited
12015The Valuation Relevance of Greenhouse Gas Emissions under the European Union Carbon Emissions Trading Scheme. (2015). Li, Yue ; Clarkson, Peter M ; Pinnuck, Matthew ; Richardson, Gordon D. In: European Accounting Review. RePEc:taf:euract:v:24:y:2015:i:3:p:551-580.

Full description at Econpapers || Download paper

87
22024Does Voluntary ESG Reporting Resolve Disagreement among ESG Rating Agencies?. (2024). Wang, XU ; Wei, Sijing ; Kimbrough, Michael D ; Zhang, Jiarui. In: European Accounting Review. RePEc:taf:euract:v:33:y:2024:i:1:p:15-47.

Full description at Econpapers || Download paper

67
32017Internal Control and Stock Price Crash Risk: Evidence from China. (2017). Dong, Wang ; Chan, Kam C ; Chen, Jun ; Zhang, Feida. In: European Accounting Review. RePEc:taf:euract:v:26:y:2017:i:1:p:125-152.

Full description at Econpapers || Download paper

51
42005Environmental disclosure quality in large German companies: Economic incentives, public pressures or institutional conditions?. (2005). Magnan, Michel ; Cormier, Denis ; Van Velthoven, Barbara . In: European Accounting Review. RePEc:taf:euract:v:14:y:2005:i:1:p:3-39.

Full description at Econpapers || Download paper

49
52016Are CSR Disclosures Value Relevant? Cross-Country Evidence. (2016). Naiker, Vic ; Cahan, Steven F ; Jeter, Debra C ; van Staden, Chris J ; de Villiers, Charl. In: European Accounting Review. RePEc:taf:euract:v:25:y:2016:i:3:p:579-611.

Full description at Econpapers || Download paper

41
62008Corporate Responses in an Emerging Climate Regime: The Institutionalization and Commensuration of Carbon Disclosure. (2008). Pinkse, Jonatan ; Levy, David ; Kolk, Ans. In: European Accounting Review. RePEc:taf:euract:v:17:y:2008:i:4:p:719-745.

Full description at Econpapers || Download paper

35
72019Carbon Disclosure, Contextual Factors, and Information Asymmetry: The Case of Physical Risk Reporting. (2019). Schiemann, Frank ; Sakhel, Alice. In: European Accounting Review. RePEc:taf:euract:v:28:y:2019:i:4:p:791-818.

Full description at Econpapers || Download paper

33
82020Informational Content and Assurance of Textual Disclosures: Evidence on Integrated Reporting. (2020). Perego, Paolo ; Melloni, Gaia ; Caglio, Ariela. In: European Accounting Review. RePEc:taf:euract:v:29:y:2020:i:1:p:55-83.

Full description at Econpapers || Download paper

32
92021The Linear and Non-Linear Effects of Internal Control and Its Five Components on Corporate Innovation: Evidence from Chinese Firms Using the COSO Framework. (2021). Chen, Yining ; Chan, Kam C ; Liu, Baohua. In: European Accounting Review. RePEc:taf:euract:v:30:y:2021:i:4:p:733-765.

Full description at Econpapers || Download paper

29
102005The value relevance of environmental performance. (2005). Nyquist, Siv ; Hassel, Lars ; Nilsson, Henrik. In: European Accounting Review. RePEc:taf:euract:v:14:y:2005:i:1:p:41-61.

Full description at Econpapers || Download paper

28
112021Political Uncertainty and Accounting Conservatism. (2021). Ngo, Phong ; Dai, Lili. In: European Accounting Review. RePEc:taf:euract:v:30:y:2021:i:2:p:277-307.

Full description at Econpapers || Download paper

25
122007The Association between Board Composition and Different Types of Voluntary Disclosure. (2007). Matolcsy, Z. ; Lim, S. ; Chow, D.. In: European Accounting Review. RePEc:taf:euract:v:16:y:2007:i:3:p:555-583.

Full description at Econpapers || Download paper

25
132018State Ownership, Socio-political Factors, and Labor Cost Stickiness. (2018). Prabowo, Ronny ; Hooghiemstra, Reggy ; van Veen-Dirks, Paula. In: European Accounting Review. RePEc:taf:euract:v:27:y:2018:i:4:p:771-796.

Full description at Econpapers || Download paper

25
142018Integrated Reporting and Assurance of Sustainability Information: An Experimental Study on Professional Investors’ Information Processing. (2018). Hahn, Rudiger ; Reimsbach, Daniel ; Gurturk, Anil. In: European Accounting Review. RePEc:taf:euract:v:27:y:2018:i:3:p:559-581.

Full description at Econpapers || Download paper

24
152019Creating Legitimacy for Sustainability Assurance Practices: Evidence from Sustainability Restatements. (2019). Michelon, Giovanna ; Patten, Dennis M ; Romi, Andrea M. In: European Accounting Review. RePEc:taf:euract:v:28:y:2019:i:2:p:395-422.

Full description at Econpapers || Download paper

23
162021The information content of corporate social responsibility disclosure in Europe: an institutional perspective. (2021). Mittelbach-Hormanseder, Stephanie ; Rammerstorfer, Margarethe ; Hummel, Katrin. In: European Accounting Review. RePEc:taf:euract:v:30:y:2021:i:2:p:309-348.

Full description at Econpapers || Download paper

23
172020Corporate Governance, Integrated Reporting and the Use of Credibility-enhancing Mechanisms on Integrated Reports. (2020). Wang, Timothy ; Zhou, Shan. In: European Accounting Review. RePEc:taf:euract:v:29:y:2020:i:4:p:631-663.

Full description at Econpapers || Download paper

21
182010How did Financial Reporting Contribute to the Financial Crisis?. (2010). Landsman, Wayne ; Barth, Mary. In: European Accounting Review. RePEc:taf:euract:v:19:y:2010:i:3:p:399-423.

Full description at Econpapers || Download paper

21
192016Determinants and Economic Consequences of Non-financial Disclosure Quality. (2016). Dong, YI ; Fu, Renhui ; Gao, Fang ; Ni, Chenkai. In: European Accounting Review. RePEc:taf:euract:v:25:y:2016:i:2:p:287-317.

Full description at Econpapers || Download paper

21
202022Real Effects of Corporate Taxation: A Review. (2022). Jacob, Martin. In: European Accounting Review. RePEc:taf:euract:v:31:y:2022:i:1:p:269-296.

Full description at Econpapers || Download paper

20
212021When Do Investors Value Key Audit Matters?. (2021). Xiao, Xinning ; Phang, Soon-Yeow ; Moroney, Robyn. In: European Accounting Review. RePEc:taf:euract:v:30:y:2021:i:1:p:63-82.

Full description at Econpapers || Download paper

20
222017Corporate Opacity and Cost of Debt for Family Firms. (2017). Ma, Shiguang ; Tian, Gary. In: European Accounting Review. RePEc:taf:euract:v:26:y:2017:i:1:p:27-59.

Full description at Econpapers || Download paper

19
232007Exploring the Effects of Corporate Governance on Intellectual Capital Disclosure: An Analysis of European Biotechnology Companies. (2007). Cerbioni, Fabrizio ; Parbonetti, Antonio. In: European Accounting Review. RePEc:taf:euract:v:16:y:2007:i:4:p:791-826.

Full description at Econpapers || Download paper

19
242018Returnee Talent and Corporate Investment: Evidence from China. (2018). Dai, Yunhao ; Liu, Shasha ; Kong, Dongmin. In: European Accounting Review. RePEc:taf:euract:v:27:y:2018:i:2:p:313-337.

Full description at Econpapers || Download paper

18
252014Real Earnings Management and Accrual-based Earnings Management in Family Firms. (2014). Kaserer, Christoph ; Gunther, Nina ; Siciliano, Gianfranco ; Achleitner, Ann-Kristin. In: European Accounting Review. RePEc:taf:euract:v:23:y:2014:i:3:p:431-461.

Full description at Econpapers || Download paper

18
262019The Impact of Audit Committee Financial Expertise on Management Discussion and Analysis (MD&A) Tone. (2019). Park, Jong Won ; Lee, Jaywon. In: European Accounting Review. RePEc:taf:euract:v:28:y:2019:i:1:p:129-150.

Full description at Econpapers || Download paper

18
272014External Auditor Reassessment of Client Business Risk Following the Issuance of a Comment Letter by the SEC. (2014). Gietzmann, Miles B. ; Pettinicchio, Angela K.. In: European Accounting Review. RePEc:taf:euract:v:23:y:2014:i:1:p:57-85.

Full description at Econpapers || Download paper

18
282020Readability of Narrative Disclosures in 10-K Reports: Does Managerial Ability Matter?. (2020). Hasan, Mostafa Monzur. In: European Accounting Review. RePEc:taf:euract:v:29:y:2020:i:1:p:147-168.

Full description at Econpapers || Download paper

16
292021Goodwill Impairment, Securities Analysts, and Information Transparency. (2021). Tang, Qingquan ; Han, Hongwen. In: European Accounting Review. RePEc:taf:euract:v:30:y:2021:i:4:p:767-799.

Full description at Econpapers || Download paper

16
302017Corporate Social Responsibility Disclosure and the Value of Cash Holdings. (2017). Shailer, Greg ; Xinyu, Yang ; Yi, Louise. In: European Accounting Review. RePEc:taf:euract:v:26:y:2017:i:4:p:729-753.

Full description at Econpapers || Download paper

15
312014Financial Reporting and the Protection of Socioemotional Wealth in Family-Controlled Firms. (2014). Gomez-Mejia, Luis ; Cruz, Cristina ; Imperatore, Claudia. In: European Accounting Review. RePEc:taf:euract:v:23:y:2014:i:3:p:387-402.

Full description at Econpapers || Download paper

15
322018Corporate Risk Disclosure and Audit Fee: A Text Mining Approach. (2018). Yu, Yang ; Yang, Rong ; Liu, Manlu ; Wu, Kean. In: European Accounting Review. RePEc:taf:euract:v:27:y:2018:i:3:p:583-594.

Full description at Econpapers || Download paper

15
332022An Empirical Investigation of U.K. Environmental Targets Disclosure: The Role of Environmental Governance and Performance. (2022). Moussa, Tantawy ; Kotb, Amr ; Helfaya, Akrum. In: European Accounting Review. RePEc:taf:euract:v:31:y:2022:i:4:p:937-971.

Full description at Econpapers || Download paper

15
342008Carbon Trading: Accounting and Reporting Issues. (2008). Larrinaga, Carlos ; Bebbington, Jan. In: European Accounting Review. RePEc:taf:euract:v:17:y:2008:i:4:p:697-717.

Full description at Econpapers || Download paper

15
352020The Effect of Religion on Accounting Conservatism. (2020). Ye, Tingting ; Zhang, Min ; Ma, Lijun ; Gao, Jingyu. In: European Accounting Review. RePEc:taf:euract:v:29:y:2020:i:2:p:383-407.

Full description at Econpapers || Download paper

14
362004Proprietary costs and determinants of voluntary segment disclosure: evidence from Italian listed companies. (2004). Prencipe, Annalisa. In: European Accounting Review. RePEc:taf:euract:v:13:y:2004:i:2:p:319-340.

Full description at Econpapers || Download paper

14
372008Constituting the Academic Performer: The Spectre of Superficiality and Stagnation in Academia. (2008). Gendron, Yves. In: European Accounting Review. RePEc:taf:euract:v:17:y:2008:i:1:p:97-127.

Full description at Econpapers || Download paper

14
382016Do (Fe)Male Auditors Impair Audit Quality? Evidence from Going-Concern Opinions. (2016). Hardies, Kris ; Branson, Joël ; Breesch, Diane. In: European Accounting Review. RePEc:taf:euract:v:25:y:2016:i:1:p:7-34.

Full description at Econpapers || Download paper

14
392015Incentives or Standards: What Determines Accounting Quality Changes around IFRS Adoption?. (2015). Walker, Martin ; Christensen, Hans B. ; Lee, Edward ; Zeng, Cheng. In: European Accounting Review. RePEc:taf:euract:v:24:y:2015:i:1:p:31-61.

Full description at Econpapers || Download paper

13
402023Machine Learning in Management Accounting Research: Literature Review and Pathways for the Future. (2023). Ranta, Mikko ; Ylinen, Mika ; Jarvenpaa, Marko. In: European Accounting Review. RePEc:taf:euract:v:32:y:2023:i:3:p:607-636.

Full description at Econpapers || Download paper

13
412022Government Control, Regulatory Enforcement Actions, and the Cost of Equity. (2022). Wang, Kun Tracy ; Liu, Yanjun. In: European Accounting Review. RePEc:taf:euract:v:31:y:2022:i:2:p:449-493.

Full description at Econpapers || Download paper

13
422021Stakeholders versus Firm Communication in Social Media: The Case of Twitter and Corporate Social Responsibility Information. (2021). Garcia Osma, Beatriz ; Gomez-Carrasco, Pablo ; Guillamon-Saorin, Encarna. In: European Accounting Review. RePEc:taf:euract:v:30:y:2021:i:1:p:31-62.

Full description at Econpapers || Download paper

13
432007The Relationship between Voluntary Disclosure and Independent Directors in the Presence of a Dominant Shareholder. (2007). Patelli, Lorenzo ; Prencipe, Annalisa. In: European Accounting Review. RePEc:taf:euract:v:16:y:2007:i:1:p:5-33.

Full description at Econpapers || Download paper

13
442022Short Selling: A Review of the Literature and Implications for Future Research. (2022). Hasan, Mostafa Monzur ; Jiang, Haiyan ; Habib, Ahsan. In: European Accounting Review. RePEc:taf:euract:v:31:y:2022:i:1:p:1-31.

Full description at Econpapers || Download paper

13
452008Experienced and Novice Investors: Does Environmental Information Influence Investment Allocation Decisions?. (2008). Rikhardsson, Pall ; Holm, Claus. In: European Accounting Review. RePEc:taf:euract:v:17:y:2008:i:3:p:537-557.

Full description at Econpapers || Download paper

13
462018Real Earnings Management and Information Asymmetry in the Equity Market. (2018). Sanchez-Ballesta, Juan Pedro ; Yague, Jose ; Cutillas-Gomariz, Fuensanta M ; Abad, David. In: European Accounting Review. RePEc:taf:euract:v:27:y:2018:i:2:p:209-235.

Full description at Econpapers || Download paper

12
472008Earnings Management and Audit Quality in Europe: Evidence from the Private Client Segment Market. (2008). Vanstraelen, Ann ; van Tendeloo, Brenda . In: European Accounting Review. RePEc:taf:euract:v:17:y:2008:i:3:p:447-469.

Full description at Econpapers || Download paper

12
482022Corporate Derivatives Usage, Information Environment, and Stock Price Crash Risk. (2022). Si, YI ; Zhang, Lei ; Kim, Jeong-Bon ; Xia, Chongwu. In: European Accounting Review. RePEc:taf:euract:v:31:y:2022:i:5:p:1263-1297.

Full description at Econpapers || Download paper

12
492022Audit Firm Culture: Recent Developments and Trends in the Literature. (2022). Bik, Olof ; Bedard, Jean C ; Alberti, Cristina Thomas ; Vanstraelen, Ann. In: European Accounting Review. RePEc:taf:euract:v:31:y:2022:i:1:p:59-109.

Full description at Econpapers || Download paper

12
502022The Value Relevance of Corporate Investment in Carbon Abatement: The Influence of National Climate Policy. (2022). Shamsuddin, Abul ; He, Rong ; Tang, Qingliang ; Luo, LE. In: European Accounting Review. RePEc:taf:euract:v:31:y:2022:i:5:p:1233-1261.

Full description at Econpapers || Download paper

12
Citing documents used to compute impact factor: 133
YearTitle
2025FinAI-BERT: A Transformer-Based Model for Sentence-Level Detection of AI Disclosures in Financial Reports. (2025). Zafar, Muhammad Bilal. In: Papers. RePEc:arx:papers:2507.01991.

Full description at Econpapers || Download paper

2025The cost of capital for airlines: The effects of internal governance practices and the application of new leasing standards. (2025). Parte, Laura ; Gonzalo-Angulo, Josae Antonio ; Ramairez-Orellana, Alicia ; Garvey, Anne Marie. In: Journal of Air Transport Management. RePEc:eee:jaitra:v:124:y:2025:i:c:s0969699725000201.

Full description at Econpapers || Download paper

2025Pay Dispersion and Firms’ Internationalization Strategy: Evidence from China. (2025). Li, Zijie ; Deng, Ziyin. In: Management International Review. RePEc:spr:manint:v:65:y:2025:i:6:d:10.1007_s11575-025-00597-1.

Full description at Econpapers || Download paper

2025The Impact of Sustainability Disclosure on Firm Value in the Energy Sector of BRICS Economies: The Holistic Approach of GRI Guidelines. (2025). Hussain, Farhan ; Zhou, Zhifang ; Abbas, Hussain ; Dusengemungu, Didier Robert. In: Sustainable Development. RePEc:wly:sustdv:v:33:y:2025:i:4:p:4960-4975.

Full description at Econpapers || Download paper

2025Beyond technique: The role of the multidimensional nature of energy accounting in shaping a better world. (2025). Toscano, Valentina ; Magliacani, Michela ; Maione, Gennaro ; Sica, Daniela. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:34:y:2025:i:1:p:1460-1474.

Full description at Econpapers || Download paper

2025What Drives Carbon‐Reducing Investments? A Vignette Experiment on Managers Decision‐Making From a Multilevel Perspective. (2025). Pioch, Thomas ; Hahn, Rdiger ; Schiemann, Frank ; Reimsbach, Daniel. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:34:y:2025:i:3:p:3008-3026.

Full description at Econpapers || Download paper

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.

Full description at Econpapers || Download paper

2025Tax-related information regulatory capacity and accounting information quality. (2025). Li, Yang ; Wu, Guanzheng. In: International Review of Financial Analysis. RePEc:eee:finana:v:99:y:2025:i:c:s105752192500016x.

Full description at Econpapers || Download paper

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.

Full description at Econpapers || Download paper

2025Tax Enforcement Independence and Firm Related‐Party Transactions: Evidence From a Quasi‐Natural Experiment. (2025). Sun, Yutong ; Chen, Xiao. In: Australian Accounting Review. RePEc:bla:ausact:v:35:y:2025:i:4:p:357-375.

Full description at Econpapers || Download paper

2025Analysts’ revenue forecasts and discretionary revenues. (2025). Wang, Weiwei ; Mutlu, Sunay ; Chou, Shih-Chu. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:21:y:2025:i:3:s1815566925000360.

Full description at Econpapers || Download paper

2025The effect of auditor litigation risk on analyst coverage decisions: Evidence from a quasi‐experiment. (2025). Wu, YI ; Sui, Maiying ; Lu, Louise ; Wang, Dongyue. In: Accounting and Finance. RePEc:bla:acctfi:v:65:y:2025:i:3:p:2517-2543.

Full description at Econpapers || Download paper

2025Do analysts’ gross margin forecasts influence managers decisions to recognize inventory losses?. (2025). Sivadasan, Padmakumar ; Jahan, Nusrat. In: Journal of Business Finance & Accounting. RePEc:bla:jbfnac:v:52:y:2025:i:2:p:785-816.

Full description at Econpapers || Download paper

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.

Full description at Econpapers || Download paper

2025The effect of cost asymmetry on future tax avoidance. (2025). Vlismas, Orestes ; Ntounis, Dimitrios ; Chalevas, Constantinos. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:58:y:2025:i:c:s1061951825000047.

Full description at Econpapers || Download paper

2025The impact of executive compensation stickiness on enterprises’ green innovation efficiency—— A threshold effect based on audit quality. (2025). Yaacob, Zulnaidi ; Li, Yubinyang ; Lau, Yeng Wai ; Liu, Xiangwei. In: Finance Research Letters. RePEc:eee:finlet:v:86:y:2025:i:pe:s1544612325019452.

Full description at Econpapers || Download paper

2025The relation between corporate social responsibility and profit shifting of multinational enterprises. (2025). Willkomm, Sina ; Overesch, Michael. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:32:y:2025:i:2:d:10.1007_s10797-024-09850-z.

Full description at Econpapers || Download paper

2025Target€™s Earnings Purity and M&A Premium: Evidence From China. (2025). Guo, Wenting ; Lan, Faqin ; Zhang, Fang. In: SAGE Open. RePEc:sae:sagope:v:15:y:2025:i:3:p:21582440251367185.

Full description at Econpapers || Download paper

2025CSR in times of crisis: a systematic literature review. (2025). Glavas, Dejan ; Visentin, Giovanni. In: Management Review Quarterly. RePEc:spr:manrev:v:75:y:2025:i:3:d:10.1007_s11301-024-00445-w.

Full description at Econpapers || Download paper

2025Resilient reserves: Climate adaptive pilot cities policy and firms’ cash holdings. (2025). Luo, Changcai ; Xu, Junbing ; Cai, Dixin. In: Economic Analysis and Policy. RePEc:eee:ecanpo:v:86:y:2025:i:c:p:510-527.

Full description at Econpapers || Download paper

2025Climate finance and the short-term debt long-term use of enterprises. (2025). Li, Zirong ; Peng, Yan. In: International Review of Financial Analysis. RePEc:eee:finana:v:106:y:2025:i:c:s105752192500612x.

Full description at Econpapers || Download paper

2025Pricing firms’ biodiversity risk exposure: Empirical evidence from audit fees. (2025). Hartlieb, Sven ; Kster, Stephan ; Steindl, Tobias. In: Journal of Industrial Ecology. RePEc:bla:inecol:v:29:y:2025:i:3:p:828-845.

Full description at Econpapers || Download paper

2025Digital communications between firms and investors: Impact of explanatory responses on investor engagement in online financial Q&A. (2025). Wang, Runyu ; Zhang, Zili ; Siau, Keng Leng. In: Electronic Markets. RePEc:spr:elmark:v:35:y:2025:i:1:d:10.1007_s12525-025-00781-z.

Full description at Econpapers || Download paper

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.

Full description at Econpapers || Download paper

2025The colour of finance words in Chinese. (2025). Zheng, Zexu ; Yao, Kai ; Liu, Cai. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:94:y:2025:i:c:s0927538x2500191x.

Full description at Econpapers || Download paper

2025Analyzing Risk Exposure Determinants in European Banking: A Regulatory Perspective. (2025). LEOGRANDE, ANGELO ; COSTANTIELLO, ALBERTO ; Arnone, Massimo. In: MPRA Paper. RePEc:pra:mprapa:123190.

Full description at Econpapers || Download paper

2025Digital Innovation and Cost Stickiness in Manufacturing Enterprises: A Perspective Based on Manufacturing Servitization and Human Capital Structure. (2025). Sun, Wei ; Zhang, Xinlei. In: Sustainability. RePEc:gam:jsusta:v:17:y:2025:i:15:p:7115-:d:1718480.

Full description at Econpapers || Download paper

2025Effect of operating leverage on stock price crash risk: Evidence from China. (2025). Zang, Wenjiao ; Zhu, Lin. In: Economic Modelling. RePEc:eee:ecmode:v:153:y:2025:i:c:s0264999325003153.

Full description at Econpapers || Download paper

2025The effects of government policies during the COVID-19 pandemic on earnings management. (2025). Widya, Raden Roro ; Rakhman, Fuad ; Na, Ainun. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:21:y:2025:i:3:s1815566925000335.

Full description at Econpapers || Download paper

2025CEO Succession and Patenting in Family Firms. (2025). Foss, Nicolai J ; Bennedsen, Morten ; Amore, Mario Daniele ; Bordeerath, Bordin. In: Strategy Science. RePEc:inm:orstsc:v:10:y:2025:i:3:p:185-206.

Full description at Econpapers || Download paper

2025Identity Work in Interdependent Professional Groups: The Role of a Target Identity in Enterprise Systems Implementation. (2025). Spohrer, Kai ; Dietz, Johann ; Hoehle, Hartmut. In: Information Systems Research. RePEc:inm:orisre:v:36:y:2025:i:3:p:1522-1542.

Full description at Econpapers || Download paper

2025Access to finance and cost stickiness: Evidence from anti-recharacterization laws. (2025). Lu, Chun ; Li, Tongxia ; Xu, Lei. In: Advances in accounting. RePEc:eee:advacc:v:68:y:2025:i:c:s0882611025000112.

Full description at Econpapers || Download paper

2025The Impact of Digital–Green Synergy on Total Factor Productivity: Evidence from Chinese Listed Companies. (2025). Li, Bin ; Chen, Dongfeng ; Wang, Junpeng ; Luo, Huihui ; Hou, Guangming. In: Sustainability. RePEc:gam:jsusta:v:17:y:2025:i:5:p:2200-:d:1604557.

Full description at Econpapers || Download paper

2025How does divergence of control and cash-flow rights influence cost stickiness?. (2025). Oh, Seungbin ; Choi, Ahrum. In: The British Accounting Review. RePEc:eee:bracre:v:57:y:2025:i:3:s0890838924002750.

Full description at Econpapers || Download paper

2025Firm‐Level Trade Policy Uncertainty and Cost Stickiness: Evidence From a Large Language Model Approach. (2025). Jia, Shuyang ; Liang, Peng ; Hu, Nan. In: Accounting and Finance. RePEc:bla:acctfi:v:65:y:2025:i:3:p:3058-3080.

Full description at Econpapers || Download paper

2025How does national audit affect enterprises operating efficiency?. (2025). Liu, Yongtao ; Wu, Guanzheng. In: Finance Research Letters. RePEc:eee:finlet:v:85:y:2025:i:pc:s1544612325013236.

Full description at Econpapers || Download paper

2025Navigating Volatility: How to Maintain Strong Profitability in Uncertain Times: Evidence from Manufacturing Firms. (2025). Azcan, Ahmet. In: SAGE Open. RePEc:sae:sagope:v:15:y:2025:i:4:p:21582440251390801.

Full description at Econpapers || Download paper

2025The impact of corporate artificial intelligence on financial risk: Evidence from China. (2025). Xin, Wenhui. In: Finance Research Letters. RePEc:eee:finlet:v:81:y:2025:i:c:s1544612325006956.

Full description at Econpapers || Download paper

2025A change in the research paradigm in corporate reporting? Some reflections on the role of the accounting academia. (2025). Mora, Araceli. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr202519345.

Full description at Econpapers || Download paper

2025Sustainability accounting research over three decades: A scientometric meta‐analysis. (2025). Chadha, Gurmani ; Singhania, Monica. In: Corporate Social Responsibility and Environmental Management. RePEc:wly:corsem:v:32:y:2025:i:2:p:1698-1734.

Full description at Econpapers || Download paper

2025Information and Communications Technology Penetration and Environmental Sustainability in Sub-Saharan Africa. (2025). Eniola, Aladegoroye Idris ; Shola, Ogunmola Adekunle ; Adeyinka, Badmus Dauda ; Oladotun, Mabinuori ; Emmanuel, Ajayi Olusuyi ; Wisdom, Okere ; Cosmas, Ambe. In: International Journal of Economics and Financial Issues. RePEc:eco:journ1:v:15:y:2025:i:6:id:20410.

Full description at Econpapers || Download paper

2025Economic Surveillance using Corporate Text. (2024). Kalyani, Aakash ; Hollander, Stephan ; Hassan, Tarek ; Schwedeler, Markus ; van Lent, Laurence ; Tahoun, Ahmed. In: Working Papers. RePEc:fip:fedlwp:98767.

Full description at Econpapers || Download paper

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.

Full description at Econpapers || Download paper

2025Business strategy heterogeneity and ESG disclosure. (2025). Nguyen, Huu Cuong ; Dang, Man ; Puwanenthiren, Premkanth ; Jones, Edward ; Hoang, Viet Anh. In: International Review of Economics & Finance. RePEc:eee:reveco:v:100:y:2025:i:c:s1059056025002813.

Full description at Econpapers || Download paper

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

Full description at Econpapers || Download paper

2025Reprint of: Audit committee member busyness and risk factor disclosure. (2025). Bailey, Cristina ; Filzen, Joshua J. In: The British Accounting Review. RePEc:eee:bracre:v:57:y:2025:i:1:s0890838925000113.

Full description at Econpapers || Download paper

2025Does audit partners’ co-signing experience improve audit quality?. (2025). Chi, Wuchun ; Xie, Hong ; Yu, Chun-Chan. In: Review of Quantitative Finance and Accounting. RePEc:kap:rqfnac:v:65:y:2025:i:3:d:10.1007_s11156-024-01377-y.

Full description at Econpapers || Download paper

2025YouTube view count, investor attention and stock returns. (2025). Jang, Jaehee ; Jun, Sang-Gyung. In: International Review of Financial Analysis. RePEc:eee:finana:v:97:y:2025:i:c:s1057521924007142.

Full description at Econpapers || Download paper

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

Full description at Econpapers || Download paper

2025Do Institutional Cross‐Owners Obstruct Corporate Environmental Information Disclosure? Evidence From China. (2025). Goodell, John W ; Liao, Jing ; Liu, Xutang ; Cui, Xin ; Yao, Shouyu. In: Journal of Business Finance & Accounting. RePEc:bla:jbfnac:v:52:y:2025:i:4:p:1925-1955.

Full description at Econpapers || Download paper

2025Performance shortfall condition and environmental, social, governance performance: Does economic policy uncertainty and national culture matter?. (2025). Roy, Arup ; Dasgupta, Ranjan. In: Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung. RePEc:spr:jmgtco:v:36:y:2025:i:1:d:10.1007_s00187-025-00388-7.

Full description at Econpapers || Download paper

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

Full description at Econpapers || Download paper

2025Do changes in MD&A tone predict financial restatements? Evidence from Chinese listed companies. (2025). Du, LI ; Tu, Chengmin. In: Accounting and Finance. RePEc:bla:acctfi:v:65:y:2025:i:3:p:2420-2453.

Full description at Econpapers || Download paper

2025The Effects of Accountability On Favoritism in Subjective Performance Evaluations: An Eye-Tracking Study. (2025). Weissenberger, Barbara E ; Bauch, Kai A. In: Schmalenbach Journal of Business Research. RePEc:spr:sjobre:v:77:y:2025:i:4:d:10.1007_s41471-025-00231-8.

Full description at Econpapers || Download paper

2025Can CFOs improve enterprise loan bargaining power? An empirical analysis based on CFO characteristics. (2025). Wei, QI ; Dong, Yan ; Hui, Zhiyang ; Feng, Qingwen. In: Research in International Business and Finance. RePEc:eee:riibaf:v:77:y:2025:i:pb:s027553192500193x.

Full description at Econpapers || Download paper

2025The effectiveness of female chief financial officers in managing working capital: Evidence from US-listed firms. (2025). Tarkom, Augustine ; Nochebuena-Evans, Leiza ; Wang, Haibo. In: Journal of Behavioral and Experimental Finance. RePEc:eee:beexfi:v:47:y:2025:i:c:s2214635025000590.

Full description at Econpapers || Download paper

2025Corporate social responsibility board committee and tax disclosure. (2025). Ginesti, Gianluca ; Campa, Domenico. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:59:y:2025:i:c:s1061951825000424.

Full description at Econpapers || Download paper

2025(E)valuated by the market: The challenges of evaluating the individual performance of sell-side analysts in the quest for narrative authority. (2025). van den Bussche, Pnlope ; Lescoat, Pierre. In: CRITICAL PERSPECTIVES ON ACCOUNTING. RePEc:eee:crpeac:v:102:y:2025:i:c:s1045235425000085.

Full description at Econpapers || Download paper

2025Laws as blades: A conceptual framework of legislative design. (2025). Hurka, Steffen ; Ruess, Stefanie ; Cowburn, Mike ; Kaplaner, Constantin. In: Policy Sciences. RePEc:kap:policy:v:58:y:2025:i:4:d:10.1007_s11077-025-09593-6.

Full description at Econpapers || Download paper

2025Cybersecurity governance and corporate market value: Perspectives from investor trust and supply chain trust. (2025). Zhang, Qiantao ; Guo, Binhua ; Tan, Weijie. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:90:y:2025:i:c:s0927538x24003986.

Full description at Econpapers || Download paper

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.

Full description at Econpapers || Download paper

2025Corporate social responsibility and stock liquidity across the globe. (2025). Dang, Tung ; Ha, Van. In: International Review of Economics & Finance. RePEc:eee:reveco:v:101:y:2025:i:c:s1059056025003454.

Full description at Econpapers || Download paper

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

Full description at Econpapers || Download paper

2025Annual report readability, analyst coverage and corporate innovation. (2025). Yang, Tao ; Han, Jin. In: Finance Research Letters. RePEc:eee:finlet:v:86:y:2025:i:pf:s1544612325021191.

Full description at Econpapers || Download paper

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.

Full description at Econpapers || Download paper

2025The effect of superstitious beliefs on financial reporting conservatism: Evidence from Chinese “Zodiac Year”. (2025). Si, Deng-Kui ; Pan, Yukun ; Du, Qianqian. In: Journal of Economic Behavior & Organization. RePEc:eee:jeborg:v:231:y:2025:i:c:s0167268125000368.

Full description at Econpapers || Download paper

2025Managerial successions and family firms access to trade credit financing: Evidence from China. (2025). Chen, Yuyang ; Pei, Changshuai ; Ling, Yun. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:92:y:2025:i:c:s0927538x25001271.

Full description at Econpapers || Download paper

2025Financial accounting in family business: a systematic literature review and future research agenda. (2025). Sarto, Fabrizia ; Favino, Christian ; Netti, Antonio ; Manzi, Maria Angela. In: Journal of Management & Governance. RePEc:kap:jmgtgv:v:29:y:2025:i:1:d:10.1007_s10997-024-09716-w.

Full description at Econpapers || Download paper

2025SET ESG ratings and firm value: The new sustainability performance assessment tool in Thailand. (2025). Moolkham, Mongkhol. In: PLOS ONE. RePEc:plo:pone00:0315935.

Full description at Econpapers || Download paper

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

Full description at Econpapers || Download paper

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.

Full description at Econpapers || Download paper

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.

Full description at Econpapers || Download paper

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.

Full description at Econpapers || Download paper

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.

Full description at Econpapers || Download paper

2025Does ESG rating policy reduce corporate risk-taking? Evidence from China. (2025). Zhou, Fu-You ; Wu, Shilei ; Hao, Jiawei ; Si, Deng-Kui. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:90:y:2025:i:c:s0927538x24004062.

Full description at Econpapers || Download paper

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.

Full description at Econpapers || Download paper

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.

Full description at Econpapers || Download paper

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.

Full description at Econpapers || Download paper

2025ESG Score and Carbon Emission: Empirical Evidence in Malaysian Listed Companies. (2025). Jamil, Nurul Nazlia ; Wahyuni, Ersa Tri. In: International Journal of Research and Innovation in Social Science. RePEc:bcp:journl:v:9:y:2025:i:15:p:638-649.

Full description at Econpapers || Download paper

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.

Full description at Econpapers || Download paper

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

Full description at Econpapers || Download paper

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.

Full description at Econpapers || Download paper

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.

Full description at Econpapers || Download paper

2025Investment and information asymmetry in corporate sustainability: Incentive-auditing contracts and policy insights. (2025). Nishihara, Michi ; Wang, Zhongli. In: International Review of Financial Analysis. RePEc:eee:finana:v:105:y:2025:i:c:s1057521925005228.

Full description at Econpapers || Download paper

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

Full description at Econpapers || Download paper

2025Does ESG rating divergence decrease enterprise productivity? Evidence from China. (2025). Liu, Diyi ; Liang, Anran ; Zuo, Limei ; Tu, Qiang ; Yao, YE. In: Research in International Business and Finance. RePEc:eee:riibaf:v:77:y:2025:i:pb:s0275531925002235.

Full description at Econpapers || Download paper

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.

Full description at Econpapers || Download paper

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.

Full description at Econpapers || Download paper

2025Voluntary environmental regulation policies and the cost of equity capital: Evidence from Chinas “Green Factory” policy. (2025). Yu, Zile ; Liu, Zhenyu ; Zhao, PU ; Wang, Haoyu. In: Research in International Business and Finance. RePEc:eee:riibaf:v:79:y:2025:i:c:s0275531925003484.

Full description at Econpapers || Download paper

2025The effect of ESG performance on value creation of strategic alliances. (2025). Li, Jingyuan ; Liu, Xiaolong ; Xie, Huobao ; Wang, XI. In: Research in International Business and Finance. RePEc:eee:riibaf:v:79:y:2025:i:c:s0275531925003496.

Full description at Econpapers || Download paper

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.

Full description at Econpapers || Download paper

2025Can readability of the ESG report alleviate rating divergence?. (2025). Cao, Qilin ; Ren, Qian ; Jia, Haochen ; Wang, Wenke. In: International Review of Financial Analysis. RePEc:eee:finana:v:106:y:2025:i:c:s1057521925006313.

Full description at Econpapers || Download paper

2025ESG rating disagreement and the cost of equity financing. (2025). Pan, Yuetong ; He, YE ; Zhou, Yanyu ; Shan, Tao. In: International Review of Financial Analysis. RePEc:eee:finana:v:107:y:2025:i:c:s1057521925006520.

Full description at Econpapers || Download paper

2025ESG disclosure vs. ESG ratings: Consistent information value?. (2025). Neuss, Charlotte ; Oehler, Andreas. In: International Review of Financial Analysis. RePEc:eee:finana:v:107:y:2025:i:c:s1057521925007100.

Full description at Econpapers || Download paper

2025ESG rating disagreement and dynamic capital structure adjustment. (2025). Yang, Yifan ; Deng, YI. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:93:y:2025:i:c:s0927538x25001817.

Full description at Econpapers || Download paper

2025ESG performance and investment-financing maturity mismatch: Evidence from Chinese A-share listed companies. (2025). Zhang, Yuan ; Li, Jingfang ; Liu, Jiaxin. In: Finance Research Letters. RePEc:eee:finlet:v:85:y:2025:i:pc:s1544612325013406.

Full description at Econpapers || Download paper

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.

Full description at Econpapers || Download paper

2025When major customers matter: customer concentration and ESG rating disagreement. (2025). Chang, Zhenghao ; Li, Qin ; Ruan, Mengyu ; Zhou, Hang. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:21:y:2025:i:3:s1815566925000463.

Full description at Econpapers || Download paper

2025Mitigating IPO withdrawal probability through voluntary sustainability reporting: a global analysis. (2025). Alidarous, Manal ; Jamaani, Fouad. In: Humanities and Social Sciences Communications. RePEc:pal:palcom:v:12:y:2025:i:1:d:10.1057_s41599-025-05883-9.

Full description at Econpapers || Download paper

2025Does ESG rating divergence affect the cost of corporate debt?. (2025). Zhang, Yuming ; Shan, Yuan George ; Xing, Chao. In: Accounting and Finance. RePEc:bla:acctfi:v:65:y:2025:i:3:p:2244-2280.

Full description at Econpapers || Download paper

2025Evaluating the Resilience of ESG Investments in European Markets During Turmoil Periods. (2025). Duttilo, Pierdomenico ; Iannone, Barbara ; Gattone, Stefano Antonio. In: Corporate Social Responsibility and Environmental Management. RePEc:wly:corsem:v:32:y:2025:i:4:p:5006-5020.

Full description at Econpapers || Download paper

2025 ESG Rating Disagreement and Sustainability Reporting: The Role of Reporting Standards and Assurance Practices. (2025). Azzone, G ; Tabarelli, B I ; Wang, M ; Arena, M ; Piantoni, G. In: Corporate Social Responsibility and Environmental Management. RePEc:wly:corsem:v:32:y:2025:i:4:p:5446-5468.

Full description at Econpapers || Download paper

2025Does Environmental, Social, Governance Media Coverage Influence the Breadth of Ownership?. (2025). Cho, Meeok ; Lee, Hyeyeong ; Kim, Sehee. In: Corporate Social Responsibility and Environmental Management. RePEc:wly:corsem:v:32:y:2025:i:5:p:6546-6565.

Full description at Econpapers || Download paper

2025Unsustainable Development Under Greenwashing: Exploring the Impact of Corporate Greenwashing Behavior on Employees Negative Pro‐Environmental Behavior in China, Republic of Korea, Malaysia, and New Zealand. (2025). Tao, Zhibin. In: Corporate Social Responsibility and Environmental Management. RePEc:wly:corsem:v:32:y:2025:i:6:p:7326-7357.

Full description at Econpapers || Download paper

2025ESG-related comment letters and ESG rating disagreement. (2025). Tang, Xiaoxuan ; Li, Ruiqian. In: Economic Analysis and Policy. RePEc:eee:ecanpo:v:88:y:2025:i:c:p:947-970.

Full description at Econpapers || Download paper

2025Accounting Research in the Age of AI. (2025). Keluharju, Roope ; Keloharju, Matti. In: Working Paper Series. RePEc:hhs:iuiwop:1528.

Full description at Econpapers || Download paper

2025Signaling and perceiving on equity crowdfunding decisions — a machine learning approach. (2025). Yang, Jinjuan ; Xin, Jiayuan ; Zeng, Yan ; Liu, Pei Jose. In: Small Business Economics. RePEc:kap:sbusec:v:65:y:2025:i:1:d:10.1007_s11187-024-00991-3.

Full description at Econpapers || Download paper

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.

Full description at Econpapers || Download paper

2025Predicting corporate innovation using machine learning and social media data. (2025). Ranta, Mikko ; Ylinen, Mika. In: Technovation. RePEc:eee:techno:v:148:y:2025:i:c:s0166497225001543.

Full description at Econpapers || Download paper

2025Opportunism in crisis: Big baths and COVID-19 disclosure. (2025). Guo, Meng ; Liu, Chen ; Luo, Danglun. In: International Review of Financial Analysis. RePEc:eee:finana:v:102:y:2025:i:c:s1057521925002212.

Full description at Econpapers || Download paper

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

Full description at Econpapers || Download paper

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.

Full description at Econpapers || Download paper

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.

Full description at Econpapers || Download paper

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.

Full description at Econpapers || Download paper

2025Foreseeing bankruptcy: A novel perspective based on the uncertainty of text-based communicative value of annual reports. (2025). Hao, Yun ; Lin, Yu-Chun ; Chen, Tsung-Kang ; Chang, Ting-Ru. In: Finance Research Letters. RePEc:eee:finlet:v:84:y:2025:i:c:s1544612325010293.

Full description at Econpapers || Download paper

2025Mapping the Landscape of Diversity, Equity, and Inclusion with a setting in Corporate Governance Research. (2025). Raluca-Andreea, Achim. In: Proceedings of the International Conference on Business Excellence. RePEc:vrs:poicbe:v:19:y:2025:i:1:p:5547-5559:n:1049.

Full description at Econpapers || Download paper

2025Poverty Alleviation Through Accounting and Partnerships: A Systematic Review and Future Research Directions. (2025). Coronella, Stefano ; Chhabra, Meghna ; Zaffar, Anum ; di Vaio, Assunta. In: Sustainable Development. RePEc:wly:sustdv:v:33:y:2025:i:4:p:5621-5641.

Full description at Econpapers || Download paper

2025(In)visibilization, silencing and diversity washing: an intersectional analysis of diversity discourses. (2025). Gauneau, Julie ; Lambert, Caroline. In: CRITICAL PERSPECTIVES ON ACCOUNTING. RePEc:eee:crpeac:v:102:y:2025:i:c:s1045235425000292.

Full description at Econpapers || Download paper

2025Queering Accounting Spaces: Lived, Embodied, and Violent Experiences of a Gay and Black Accounting Brazilian Lecturer. (2025). Dos, Tassiani Aparecida ; McGuigan, Nicholas ; Lopes, Iago Frana. In: Gender, Work and Organization. RePEc:bla:gender:v:32:y:2025:i:5:p:1739-1757.

Full description at Econpapers || Download paper

2025Not on the same page: comprehensibility of MBS investment prospectuses. (2025). Hibbeln, Martin ; Metzler, Ralf ; Osterkamp, Werner. In: Review of Derivatives Research. RePEc:kap:revdev:v:28:y:2025:i:2:d:10.1007_s11147-025-09213-8.

Full description at Econpapers || Download paper

2025A Proposal for Goodwill Accounting. (2025). Penman, Stephen ; Il, Hyung. In: Abacus. RePEc:bla:abacus:v:61:y:2025:i:4:p:833-856.

Full description at Econpapers || Download paper

2025Predicting stock price trends using language models to extract the sentiment from analyst reports: Evidence from IBEX 35-listed companies. (2025). Moreno, Alejandro ; Ordieres-Mer, Joaqun. In: Economics Letters. RePEc:eee:ecolet:v:254:y:2025:i:c:s0165176525002411.

Full description at Econpapers || Download paper

2025Environmental Information Disclosure and Corporate Bond Spread. (2025). Liu, Zhen ; Yang, Shuangpeng ; Guo, Qiang. In: Finance Research Letters. RePEc:eee:finlet:v:86:y:2025:i:pf:s1544612325020276.

Full description at Econpapers || Download paper

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

Full description at Econpapers || Download paper

2025Sloppiness in Tax Disputes: How to Prevent Litigation?. (2025). Sureth-Sloane, Caren ; Lorenz, Johannes ; Dyck, Daniel. In: Working Papers Dissertations. RePEc:pdn:dispap:155.

Full description at Econpapers || Download paper

2025An economic analysis of joint tax audits. (2025). Dyck, Daniel ; Kourouxous, Thomas ; Lorenz, Johannes. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:324870.

Full description at Econpapers || Download paper

2025Sustainable Innovation and Economic Resilience: Deciphering ESG Ratings’ Role in Lowering Debt Financing Costs. (2025). Zhao, Yan ; Gao, Yubin ; Hong, Diming. In: Journal of the Knowledge Economy. RePEc:spr:jknowl:v:16:y:2025:i:1:d:10.1007_s13132-024-02129-y.

Full description at Econpapers || Download paper

2025Evaluating the impact of natural resource rents, R&D expenditures, green finance and energy efficiency on carbon emissions in BRICS economies: Greening the path to carbon neutrality in the post-COP 27 era. (2025). Shabbir, Muhammad Salman ; Sharif, Arshian ; Pan, Yanchun ; Amin, Nabila. In: Technology in Society. RePEc:eee:teinso:v:81:y:2025:i:c:s0160791x25000168.

Full description at Econpapers || Download paper

2025Decoding the impact of firm‐level ESG performance on financial disclosure quality. (2025). Rana, Tarek ; Yeboah, Richard ; Ferdous, Lutfa Tilat. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:34:y:2025:i:1:p:162-186.

Full description at Econpapers || Download paper

2025How does market status affect firms strategy mutation?. (2025). Sun, Wenjie ; Cui, Wei ; Mei, Jianhua ; Yuan, Chunhong. In: Finance Research Letters. RePEc:eee:finlet:v:85:y:2025:i:pd:s154461232501311x.

Full description at Econpapers || Download paper

2025Jurisdiction’s approval confusion on the adoption of IFRS S1 and S2 by Malawi’s listed companies. (2025). Kampanje, Brian Phiri. In: MPRA Paper. RePEc:pra:mprapa:126553.

Full description at Econpapers || Download paper

2025Attention Deficit Hyperactivity Disorder and Professional Scepticism. (2025). Hesarzadeh, Reza ; Khaksari, Negin Sharifi ; Dashtbayaz, Mahmoud Lari ; Bazrafshan, Ameneh ; Saeedi, Ali. In: Australian Accounting Review. RePEc:bla:ausact:v:35:y:2025:i:1:p:49-68.

Full description at Econpapers || Download paper

2025Innovation and annual report readability. (2025). Gounopoulos, Dimitrios ; Huang, Winifred ; Yang, Min. In: Research Policy. RePEc:eee:respol:v:54:y:2025:i:8:s0048733325001301.

Full description at Econpapers || Download paper

Recent citations
Recent citations received in 2025
YearCiting document
2025Beliefs about Bots: How Employers Plan for AI in White-Collar Work. (2025). Rostam-Afschar, Davud ; Brüll, Eduard ; Brull, Eduard ; Maurer, Samuel. In: Papers. RePEc:arx:papers:2510.21959.

Full description at Econpapers || Download paper

2025Transparency as the antidote: Do trade disputes intensify corporate earnings management?. (2025). Yao, Shouyu ; Li, Tianze ; Liao, Jing ; Chan, Kam C ; Liu, Xutang. In: Journal of Corporate Finance. RePEc:eee:corfin:v:94:y:2025:i:c:s092911992500094x.

Full description at Econpapers || Download paper

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.

Full description at Econpapers || Download paper

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.

Full description at Econpapers || Download paper

2025The determinants and consequences of tax avoidance: A psychological contract perspective. (2025). Anggraini, Puspita Ghaniy ; Mangena, Musa ; Sholihin, Mahfud ; Rakhman, Fuad ; Wijayana, Singgih. In: Research in International Business and Finance. RePEc:eee:riibaf:v:79:y:2025:i:c:s0275531925003332.

Full description at Econpapers || Download paper

2025Beliefs about Bots: How Employers Plan for AI in White-Collar Work. (2025). Rostam-Afschar, Davud ; Brüll, Eduard ; Murer, Samuel ; Brll, Eduard. In: IZA Discussion Papers. RePEc:iza:izadps:dp18225.

Full description at Econpapers || Download paper

2025The peer effect of cost stickiness: evidence from China. (2025). Liang, Shengzhao. In: Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung. RePEc:spr:jmgtco:v:36:y:2025:i:3:d:10.1007_s00187-026-00408-0.

Full description at Econpapers || Download paper

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.

Full description at Econpapers || Download paper

2025Corporate tax incidence and tax avoidance: Evidence from the German Business Tax Reform 2008. (2025). Eichfelder, Sebastian. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:335021.

Full description at Econpapers || Download paper

2025Beliefs about Bots: How Employers Plan for AI in White-Collar Work. (2025). Rostam-Afschar, Davud ; Brüll, Eduard ; Murer, Samuel ; Brll, Eduard. In: GLO Discussion Paper Series. RePEc:zbw:glodps:1683.

Full description at Econpapers || Download paper

2025Ending child labour: Implementation of SDG 8.7. (2025). Papatheophilou, Simela ; Trster, Bernhard. In: Research Reports. RePEc:zbw:oefser:327984.

Full description at Econpapers || Download paper

Recent citations received in 2024
YearCiting document
2024The Impact of Technological Advancements in Accounting Information Systems on Achieving Alignment Between Financial Accounting Theory and Practical Application at Jordanian Commercial Banks. (2024). Ahmad, Abdalla Hussain. In: International Review of Management and Marketing. RePEc:eco:journ3:v:15:y:2024:i:1:id:17479.

Full description at Econpapers || Download paper

2024The politics of prudence in accounting standards. (2024). Georgiou, Omiros. In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:113:y:2024:i:c:s036136822400031x.

Full description at Econpapers || Download paper

2024Diversity, dialogic pedagogy and intersubjectivity in the classroom: Contributions from the Global South. (2024). McGuigan, Nicholas ; Lopes, Iago Frana ; Dos, Tassiani Aparecida. In: CRITICAL PERSPECTIVES ON ACCOUNTING. RePEc:eee:crpeac:v:100:y:2024:i:c:s1045235424000698.

Full description at Econpapers || Download paper

2024ESG rating disagreement and analyst forecast quality. (2024). Dong, Xiaohong ; Liu, Xiangqiang ; Dai, Jiajie. In: International Review of Financial Analysis. RePEc:eee:finana:v:95:y:2024:i:pb:s1057521924003788.

Full description at Econpapers || Download paper

2024Can legal construction in the securities market strengthen corporate audit quality: Evidence from the implementation of new securities act. (2024). Zhao, Kunyu ; Gou, Zhoumin ; Chen, Jierong. In: International Review of Financial Analysis. RePEc:eee:finana:v:96:y:2024:i:pa:s1057521924004708.

Full description at Econpapers || Download paper

2024‘E’ of ESG and firm performance: Evidence from China. (2024). Tan, Yusen ; Poshakwale, Sunil ; Qian, Binsheng. In: International Review of Financial Analysis. RePEc:eee:finana:v:96:y:2024:i:pb:s1057521924006835.

Full description at Econpapers || Download paper

2024Information disclosure and ESG rating disagreement: Evidence from green bond issuance in China. (2024). Wang, Xue ; Liu, Qingyuan. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:85:y:2024:i:c:s0927538x2400101x.

Full description at Econpapers || Download paper

2024Global banking systems, financial stability, and uncertainty: How have countries coped with geopolitical risks?. (2024). Trinh, Hai Hong ; Tran, Thao Phuong. In: International Review of Economics & Finance. RePEc:eee:reveco:v:96:y:2024:i:pb:s1059056024006397.

Full description at Econpapers || Download paper

2024Does corporate internationalization affect analysts’ earnings forecast bias? Evidence from China. (2024). Guo, Fei ; Lou, XU ; Zhang, Guiling ; Wang, Linjiang. In: Research in International Business and Finance. RePEc:eee:riibaf:v:72:y:2024:i:pa:s0275531924002988.

Full description at Econpapers || Download paper

2024Creativit? organizzativa ed individuale nelle piccole e medie imprese: il ruolo del sistema di controllo. (2024). Anees, Faisal ; di Berardino, Daniela. In: MANAGEMENT CONTROL. RePEc:fan:macoma:v:html10.3280/maco2024-001011.

Full description at Econpapers || Download paper

2024Corporate Social Responsibility, Carbon Information Disclosure, and Enterprise Value: A Study of Listed Companies in China’s Highly Polluting Industries. (2024). Wang, Yuan ; Shi, Feng. In: IJFS. RePEc:gam:jijfss:v:12:y:2024:i:3:p:66-:d:1428361.

Full description at Econpapers || Download paper

2024Arts, Humanities, and Social Sciences: A Scoping Review of Uncited Research. (2024). Samah, Tawil ; Nada, Khaddage-Soboh. In: SAGE Open. RePEc:sae:sagope:v:14:y:2024:i:2:p:21582440241244926.

Full description at Econpapers || Download paper

2024The relationship between dimensions of corporate social responsibility and consumer’s buying intentions in a cross-cultural context. (2024). Nigar, Fareeha ; Asdullah, Muhammad Ashar ; Fan, Jun ; Watto, Waqas Ahmad. In: Future Business Journal. RePEc:spr:futbus:v:10:y:2024:i:1:d:10.1186_s43093-024-00418-1.

Full description at Econpapers || Download paper

2024Which direction for stakeholder capitalism? Approaches and reporting towards POP accounting. (2024). Calandra, Davide ; Brescia, Valerio ; Secinaro, Silvana ; Biancone, Paolo Pietro. In: Sustainable Development. RePEc:wly:sustdv:v:32:y:2024:i:6:p:6579-6594.

Full description at Econpapers || Download paper

Recent citations received in 2023
YearCiting document
2023Tax authority monitoring and corporate information disclosure quality in China. (2023). Tao, Yunqing ; Ye, Yongwei ; Zeng, Lin ; Yun, Feng. In: International Review of Financial Analysis. RePEc:eee:finana:v:90:y:2023:i:c:s1057521923003885.

Full description at Econpapers || Download paper

2023Managerial ability and analysts’ stock recommendations. (2023). Kovacs, Tunde ; Jang, Soomi ; Choi, Heeick ; Autore, Don M. In: Finance Research Letters. RePEc:eee:finlet:v:58:y:2023:i:pb:s1544612323008127.

Full description at Econpapers || Download paper

2023Impact of Tax Administration on ESG Performance—A Quasi-Natural Experiment Based on China’s Golden Tax Project III. (2023). Zhang, Yuchen ; Meng, Liyuan. In: Sustainability. RePEc:gam:jsusta:v:15:y:2023:i:14:p:10946-:d:1192609.

Full description at Econpapers || Download paper

2023Pricing Climate Change Exposure. (2023). Vilkov, Grigory ; Sautner, Zacharias ; Zhang, Ruishen ; van Lent, Laurence. In: Management Science. RePEc:inm:ormnsc:v:69:y:2023:i:12:p:7540-7561.

Full description at Econpapers || Download paper

2023Accounting comparability and the accuracy of management earnings forecasts in Japan. (2023). Kuang, Wenjun. In: Discussion Papers in Economics and Business. RePEc:osk:wpaper:2307.

Full description at Econpapers || Download paper

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

Full description at Econpapers || Download paper

2022Corporate tax cuts and firm employment: A match made in haven?. (2022). Souillard, Baptiste. In: Economics Letters. RePEc:eee:ecolet:v:219:y:2022:i:c:s0165176522003135.

Full description at Econpapers || Download paper

2022Short-selling restrictions and financial stability in Europe: Evidence from the Covid-19 crisis. (2022). Bessler, Wolfgang ; Vendrasco, Marco. In: Journal of International Financial Markets, Institutions and Money. RePEc:eee:intfin:v:80:y:2022:i:c:s1042443122000907.

Full description at Econpapers || Download paper

2022Exploring the Status Quo of Adopting the 17 UN SDGs in a Developing Country—Evidence from Vietnam. (2022). Bui, Phuong ; Helfaya, Akrum. In: Sustainability. RePEc:gam:jsusta:v:14:y:2022:i:22:p:15358-:d:977098.

Full description at Econpapers || Download paper

2022Saving at tax time: Do additional retroactive savings opportunities increase retirement savings?. (2022). Milde, Michael ; Schaefer, Marcel ; Blaufus, Kay. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:272.

Full description at Econpapers || Download paper

2022Does IFRS information on tax loss carryforwards and negative performance improve predictions of earnings and cash flows?. (2022). Eichfelder, Sebastian ; Dreher, Sandra ; Noth, Felix. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:276.

Full description at Econpapers || Download paper