Accounting Journal Tracker

会計学トップジャーナル 新着論文一覧

合計 531 件の論文（直近7日間） | 67誌中 56誌で更新あり | 最終更新: 2026-07-26 10:28
Journal of Accounting and Economics HP
13 件
Editorial Board
Technological Investment and Accounting: A Demand-Side Perspective on Labor Markets and Enrollments
Henry Friedman, Andrew G. Sutherland, Felix W. Vetter
How does product market competition affect disclosure of management forecasts? Evidence from China imports
Zhihong Chen, Charles Hsu, Ruichao Zhu
Editorial data
Elizabeth Blankespoor, Ed deHaan, Wayne Guay, Mark Lang, Nemit Shroff, Kevin Smith, Joanna Wu
Auditing smart contracts
Wayne Landsman, Evgeny Lyandres, Edward Maydew, Daniel Rabetti, Che Zhang
The sound of uncertainty: Examining managerial acoustic uncertainty in conference calls
Daniela De la Parra, John Gallemore
Imperfect Expectations in Loan Loss Forecasts
Sanjeev Bhojraj, Anya Kleymenova, Miao Liu, Yao Lu, Partha Sengupta
Private Firms and the Economic Role of Accounting: A Review of Empirical Research
Darren Bernard, Andrew G. Sutherland
Independence at what cost? Regulation, accounting careers, and human capital
Vivek Pandey, Xingyu Shen, Joanna S. Wu, Xixi Xiao
Discussion of 'Private Firms and the Economic Role of Accounting: A Review of Empirical Research'
Lakshmanan Shivakumar
Auditor independence and human capital: Complements, not substitutes
Joshua T. White
Discussion of “Auditing smart contracts:” Assurance in the world of decentralized finance
Andreas Park
The Effects of Tax Clienteles on Disclosure: Evidence from the Municipal Bond Market
Novia Chen, Michelle Hutchens, Junwei Xia
Review of Accounting Studies HP
12 件
Beyond earnings quality: evaluating the quality of corporate disclosure practices
Patricia M. Dechow, Weili Ge, Wei Ting Loh, Sarah McVay
“Show Me!” The Informativeness of images in firms’ annual reports
Azi Ben-Rephael, Joshua Ronen, Tavy Ronen, Mi Zhou
Mandatory climate risk disclosure, housing prices, and credit supply
Xi Chen
Do restatements generate contagion? A re-examination
Melissa F. Lewis-Western, Timothy A. Seidel, Michael S. Wilkins
Algorithmic trading and forced CEO turnover: a learning hypothesis
Jaewoo Kim, Jun Oh, Hojun Seo, Luo Zuo
Mandatory patient surveys and hospital resource allocation
Vedran Capkun, Davide Cianciaruso, Kirti Sinha
Gender bias and female analyst performance: evidence from the #MeToo movement
Rubin Hao, Shikong Scott Luo, Jing Xue, Haoyi Yang
Tax numbers and ETR forecasting
Carlyle S. Burd
Intangible-intensive firms and performance reporting
Abigail Allen, Melissa F. Lewis-Western, Kristen Valentine
Mandatory disclosure and corporate green innovation
Brian Bratten, Sung-Yuan Mark Cheng, Tyler J. Kleppe
On the usefulness of guidance reports
William J. Mayew, Jedson Pinto, Xiaoxi Wu
Private firm information dissemination and analysts’ public firm forecast accuracy
Justin Chircop, Shaohua He, Jiancheng Duncan Liu, Guochang Zhang
Accounting Auditing and Accountability Journal HP
0 件
直近7日間の新着論文はありません。
Auditing: A Journal of Practice and Theory HP
1 件
A Systematic Review of Academic Literature on PCAOB Oversight
Phillip T. Lamoreaux, Beverly J. Larson, Amy G. Sheneman, Devin Williams
2026/07/01 | 10.2308/ajpt-2025-165
Journal of Business Finance & Accounting HP
2 件
Multiple Blockholders and Media Coverage
Fuxiu Jiang, Aoran Wang, Jason Zezhong Xiao
2026/07/09 | 10.1111/jbfa.70078
Audit Partners' Cumulative Industry Experience and Audit Quality
Naman Desai, Birendra Mishra, Siddharth Purohit, Steven Utke
2026/07/09 | 10.1111/jbfa.70079
Accounting and Business Research HP
1 件
How does media sentiment influence the adjustment of tax avoidance?
C. S. Agnes Cheng, Chia-Hsiang Weng
Behavioral Research in Accounting HP
1 件
Does the Type of ESG Assurance Provider and Disclosure of the Assurance Team’s Composition Influence Investor Judgments?
Brian Ballou, J. Owen Brown, J. Gregory Jenkins, Jonathan S. Pyzoha
2026/07/01 | 10.2308/bria-2025-014
Financial Accountability and Management HP
2 件
Can Coercive Vertical Consolidation Improve the Financial Condition of Local Authorities?
Rhys Andrews, Dennis De Widt
2026/07/07 | 10.1111/faam.70047
Issue Information
2026/07/07 | 10.1111/faam.70048
Foundations and Trends in Accounting HP
0 件
直近7日間の新着論文はありません。
Journal of Accounting and Public Policy HP
4 件
Asymmetric cycles and asymmetric accounting
Tong Lu, Ellen Wang, Chunxiao Xue
Cybersecurity regulation and trade credit: Evidence from China
Kai Tang, Bingxuan Lin, Rui Lu, Shiting Chen
Accounting-employee flows and financial reporting quality
Michael Dambra, Joshua A. Khavis, Zhiru Lin
Challenges in audit practice and research arising from technology
W. Robert Knechel
Journal of Accounting Literature HP
14 件
Digital transformation, accounting information system quality and financial performance: a resource orchestration perspective
Omid Barani, Kaveh Asiaei
Impact of self-regulation on financial markets
Rajeev R. Bhattacharya, Mahendra R. Gupta
The strategic role of sustainability committees: an analysis of mechanisms and committee characteristics in shaping CSR performance
Jyotirmoy Podder, Md Abdus Sobhan, Amitav Saha, Sudipta Bose
The hidden layers: how organizational subcultures shape corporate governance disclosures
Gurmani Chadha, Monica Singhania, Shikha Gupta
Board characteristics, institutional ownership and integrated reporting of publicly traded companies in a developing region
Peter Nderitu Githaiga
Corporate board diligence across the corporate life cycle: institutional contexts matter
Nizar Hamza, Hany Elbardan, Ali Uyar, Abdullah S. Karaman
Opportunities and challenges of blended delivery in accounting: a systematic literature review
Chandra Sharma Poudyal, Fumie Yokoi, Elizabeth Dalzell
The effects of CEO gender and business strategy on investment willingness
Leon Chan, Yushi Tian, Aner Zhou
Sustainability accounting research at the crossroads: an integrative review of tensions, dark side consequences and pathways toward SDGs alignment
Cletus Agyenim-Boateng, Sulemana Iddrisu
Green lending and corporate leverage manipulation: evidence from China's green credit guidelines
Feng Cao, Linfeng Li, Xueyan Zhang, Ziru Lian
Do corporate site visits impact insider trading?
Meiqi Wang, Zhangxin (Frank) Liu, Yifan Zhong, Tianze Li
Judicial independence and corporate government subsidy: evidence from provincial court centralization
Hao Tu, Shenggang Yang, Ao Shu, Minyi Dong
Disciplining or distorting? The impact of analysts' in-house networks on earnings management strategies
Tianqi Jiang, Shingo Goto, Bingxuan Lin, Zhao Wang
Audit in the digital age: the strategic role of auditor IT expertise in achieving internal control success in Chinese firms
Emad Noureldeen, Karim Mahran, Tarek Abdelfattah, Ahmed A. Elamer
Journal of Financial Reporting HP
0 件
直近7日間の新着論文はありません。
The International Journal of Accounting HP
0 件
直近7日間の新着論文はありません。
Accounting Forum HP
2 件
Discretion in revenue recognition after ASC 606
Angelica Castro, Sedat Erdogan, David Folsom
The problems, limitations and challenges in peer reviewing
Steven Dellaportas
Journal of International Accounting, Auditing and Taxation HP
0 件
直近7日間の新着論文はありません。
Journal of Management Accounting Research HP
1 件
Designing Effort-Intensive Tasks: Conceptual Guidance and Three Practical Illustrations Examining Incentive Pay
Jongwoon Choi, Jeffrey D. Clark, Adam Presslee
2026/07/01 | 10.2308/jmar-2025-040
Accounting and Finance HP
14 件
Motivated Investors and Operational Efficiency: The Case of <scp>REITs</scp>
Zifeng Feng, William G. Hardin, Daniel Huerta, Thanh Ngo
2026/07/23 | 10.1111/acfi.70264
<scp>ESG</scp> ‐Oriented Institutional Ownership and Corporate Real Investment: Evidence From China
Tiantian Tang, Jiahui Guo, Rosie C. Parker, Liping Zou
2026/07/17 | 10.1111/acfi.70261
Old Friends, New Risks: How Alumni Ties Undermine Stock Price Resilience
Xinheng Liu, Xuecheng Ye, Hui Ding, Ying Yang
2026/07/16 | 10.1111/acfi.70263
Political Corruption and Financial Statement Disaggregation Decisions: The Role of Corporate Culture
Thanh Dat Le, Julie Ngo, Nguyen Nguyen
2026/07/11 | 10.1111/acfi.70262
Feedback Trading, Trading Inducement and Asset Price Bubbles: Theoretical Modelling and Empirical Evidence From China
Cong Chen, Hairui Wang, Jingjing Jiang
2026/07/09 | 10.1111/acfi.70260
No Signal Is Bad Signal: Analyst Silence After On‐Site Visits
Danting Chang, Yeguang Chi, Fei Wu
2026/07/05 | 10.1111/acfi.70257
Short‐Term Profits for Long‐Term Value: Corporate <scp>ESG</scp> Dilemmas Under Earnings Pressure and Pathways to Governance
Sha Tang, Abdullahi D. Ahmed, Chante Jian Ding
2026/07/02 | 10.1111/acfi.70252
Firm Financial Performance: Disentangling the Corporate Gender Diversity as Driver of <scp>ESG</scp> Disclosure in <scp>EU</scp> Companies
Paolo Saona, Laura Muro
2026/07/02 | 10.1111/acfi.70258
Carbon Information Disclosure and Firm Risk‐Taking: Evidence From China
Dongxin He, Linhan Jiao, Jingyi Yang, Jiasheng Yu
2026/07/02 | 10.1111/acfi.70240
Auditor Choice in Microfinance Institutions: The Role of Ownership Structure, Governance and International Exposure
Gordon Mwintome, Joseph Akadeagre Agana, Roy Mersland, Samuel Anokye Nyarko, Stephen Zamore
2026/07/01 | 10.1111/acfi.70254
Does Ownership Structure Affect Corporate Green Technology Innovation? A Multiple Large Shareholders Perspective
Caiting Wang, Xinyuan Zheng, Tianquan Jin
2026/07/01 | 10.1111/acfi.70255
Assurance and Biodiversity Reporting: Evidence From Top Australian Mining Companies
Damilola Felix Eluyela, Rakesh Pandey, Mansi Mansi
2026/06/30 | 10.1111/acfi.70256
Risk, Relief, and Reward: Personal Bankruptcy Protections and Corporate Labour Income Share
Zhenyu Liu, Xikai Chen, Hongshun Zeng, Yun Zhong, Nelson Ma
2026/06/30 | 10.1111/acfi.70259
Who Moves First? Price Discovery by Institutional and Retail Investors
Zheng Wu, P. Joakim Westerholm, Shumi Akhtar
2026/06/28 | 10.1111/acfi.70251
Accounting in Europe HP
0 件
直近7日間の新着論文はありません。
Advances in Accounting Behavioral Research HP
0 件
直近7日間の新着論文はありません。
Advances in Management Accounting HP
0 件
直近7日間の新着論文はありません。
International Journal of Accounting Information Systems HP
1 件
Recognizing distressed finances of China a-share listed companies: insights from interpretable machine learning approach
Jiancheng Sun, Yuanyuan Yang, Sihan Chen, Baogang Zhang, Ruiqi Li, Liyun Dai
International Journal of Auditing HP
3 件
Issue Information
2026/07/01 | 10.1111/ijau.70018
Predicting Internal Control Over Financial Reporting Quality
Patricia Navarro‐Velez, Robin W. Roberts, Patrick Ryu, Dana Wallace
2026/06/29 | 10.1111/ijau.70042
Does Audit Oversight Matter for Management Going‐Concern Disclosures? Evidence From Japan
Hyonok Kim, Hironori Fukukawa, James Routledge
2026/06/28 | 10.1111/ijau.70043
Journal of Contemporary Accounting and Economics HP
1 件
The contradictions and perplexities in the role of auditor: Evidence from Taiwan
Wen-Jye Hung, Pei-Gi Shu, Yin-Hua Yeh, Ya-Min Wang
Journal of International Accounting Research HP
1 件
The Hidden Costs of Internal Whistleblowing Systems on Equity Capital
Qu Deng, Xiaoqi Chen, Zhi Li, Yu Zhang
2026/07/01 | 10.2308/jiar-2024-065
Qualitative Research in Accounting and Management HP
2 件
Exploring epistemic methods of accounting through language games: a pragmatic constructivist approach
Fabio Magnacca, Hanne Nørreklit, Jakob Mathias Lund Liboriussen
Higher education and vulnerable groups: a study of reporting practices of New Zealand universities
Rakesh Pandey, Ralph Adler, Mansi Mansi
Accounting and the Public Interest HP
0 件
直近7日間の新着論文はありません。
Accounting Research Journal HP
9 件
Can data resource information disclosure reduce the stock price crash risk? Evidence from China
Daoqin Liu, Zhibin Chen, Guanhua Huang
The impact of organizational justice on audit professionals’ job attitudes
Eunbin Whang, Sang-Lyul Ryu
Mapping institutional change in accounting education: a systematic and bibliometric review
Cecelmo Henrique Joaquim, Cristina Gaio, Inês Pinto
Intelligent assessment of going-concern status in listed companies: integrated application of social network analysis and machine learning
Yu Guo, Tairan Kevin Huang, ZhenQuan Shi
The impact of the predictive power of accounting information on the risk arising from information transparency deficiency
Mahdi Salehi, Aiub Ghorbani, Zohreh Hajiha
Does auditor−client geographic proximity influence key audit matters disclosures?
Md. Mustafizur Rahaman, Raihan Sobhan, Md. Rezaul Karim, Md. Borhan Uddin Bhuiyan
Top management team incentive similarity and underinvestment
Anting Li, Yong Ye, Lin Xiao
Common institutional ownership: a systematic literature review and bibliometric analysis
Maryam Farooq, Shamsun Nahar, Gurmeet Singh Bhabra, Fang Hu
Who audits the auditor: how disclosing the engagement quality reviewer signals earnings quality to investors?
Zihao Liu, Huaping Wu, Yinwei Huang
Accounting, Economics and Law: A Convivium HP
0 件
直近7日間の新着論文はありません。
Asia-Pacific Journal of Accounting and Economics HP
14 件
Unintended consequences of market deregulation: a perspective from corporate leverage manipulation
Baolei Qi, Fei Yan, Zeyu Sun
When compliance costs crowd out innovation: evidence from R&amp;D recruitment under China’s Golden Tax Project III
Karel Hrazdil, Jiyuan Li, Yuzeng Li
How do institutional investors evaluate ESG? Evidence from survey and archival data in China
Ningyue Liu, Ying Liu, Huijuan Cao, Huiying Zhang
What attracts VC investment? The role of inventor–founders in fundraising
Jianqiao Hong, Shujie Shen, Haina Shi, Xin Zhang
Can controlling shareholder board reduce firm risk? Evidence from a parent board reform in China*
Shuai Qin, Jingxin Zhang, Yu Deng, Jinsong Tan
Does local government debt discourage corporate risk-taking? The roles of share pledging and housing price growth*
Lizhi Luo, Wenxia Ge, TieMei Li, Rongrong Chen
Biodiversity risks and corporate tax avoidance: Based on a supply chain perspective
Zhaohui Zhu, Jieyu Pan, Yueyun Wu, Wensheng Huang, Yang Huang
Does ESG rating disagreement affect patient capital?
Guangrui Liu, Yujie Lin, Luo Ma, Zhigang Ding, Ting Zhang
Using individual vs. group evaluation to incentivize effort for heterogenous groups
Prasart Jongjaroenkamol
Tone at the top: understanding the effectiveness of board-level CSR committees in China
Xin Chen, Dongling Xu, Yunqi Xu, Zihan Zhou, Xindong (Kevin) Zhu
The impacts of R&amp;D investment and operating efficiency on executive compensation structure: the moderating roles of systematic and unsystematic risks
Hui-Tzu Lee
Does it pay to be socially connected with analysts? Evidence from persistent innovation
Huabin Wang, Xueyan Dong, Kam C. Chan
Fueling debt: generalist CEOs and the corporate over-indebtedness dilemma
Di Wang, Yun Hong, Qiao Wang, Qiyue Huang, Yu Yuan
Data assets disclosure and stock price crash risk*
Rui Jing, Baolei Qi, Xindong (Kevin) Zhu
China Journal of Accounting Research HP
1 件
Editorial Board
International Journal of Disclosure and Governance HP
8 件
Correction: Board faultlines, financial reporting quality, and corporate innovation: evidence from China
Kitty Mo Kong, Hedy Jiaying Huang, Ahsan Habib
Cognitive governance and ESG transparency: board educational diversity, director ownership, and ESG disclosure in China
Shanshan Yue, Xue Lei, Husni Samara, Redwan Al-Dhamari, Norkhairul Hafiz Bajuri
Taxation, ethics, and sustainability: rethinking the impact of corporate sustainability in energy sector
Ajay Kumar, Nikita Singh, Ashwani Kumar
Trust, corporate governance, and the integrity of financial disclosure in emerging capital markets
Wil Martens
Declarations beyond formal disclosure: substantive articulation and the governance of investor-relevant risk
Chandra Yusuf, Zulfikar Judge
How do regulation and firm size influence the board monitoring impact over debt financing and insolvency risk? Evidence from India
Brahmadev Panda, Anu Antony, Garima Sisodia, Omar Al Farooque
How CEO-CFO tenure consistency impact investment efficiency in Chinese firms? The role of financial flexibility
Muhammad Usman Arshad, Mubashar Tanveer, Fahad Najeeb Khan, Muhammad Ansar Majeed
Institutional pressures, information asymmetry and ESG-washing behavior: insights from a fast-growing economy
Hersugondo Hersugondo, Ahyar Yuniawan, Idris Idris, Fuad Mas’ud, Dea Adielyani
International Journal of Managerial and Financial Accounting HP
1 件
Examining the value relevance of abnormal accruals in Sub-Saharan Africa
Diana L.K. Ssekiboobo, Godfrey Akileng, David Namanya
Journal of Accounting & Organizational Change HP
13 件
Trends in controller roles: longitudinal evidence from Finland
Tytti Elo, Jaan-Pauli Kimpimäki, Terhi Chakhovich
Corporate governance, audit committee voting power, financial reporting quality and corporate performance: empirical evidence from an emerging economy
Muhammad Adil, Areeba Khan
Institutional pressures and carbon performance: the mediating role of carbon management accounting adoption
Grace Tianna Solovida, Siti Puryandani, Daniel Jugend, Budi Prasetyo Samadikun, Tan Vo-Thanh, Hengky Latan
Unexplored board diversity issues and corporate sustainability performance in South Africa: the moderating role of pro-diversity and governance policies
Olayinka Adedayo Erin, Babajide Oyewo, Adeyemi Adebayo, Hussain Tanvir Syed
The functional use of theory in accounting research: evidence from leading journals
Alia Alshamari, Gail Ridley, Debbie Wills
Exploring the associations of auditors’ personal values and perceived organizational culture with ethical thinking and scenario-based ethical evaluations
Hok Ko Pong, Chi Hung Leung
The impact of internal cost management on supplier cost management and customer-oriented performance: the moderating role of top management support
Bilkis Akhter, Md. Maksudur Rahman Sarker
The integration of big data analytics and management accounting systems: implications for firm financial and non-financial performance
Noor Hossain, Kamisah Ismail, Che Ruhana Isa
Firm complexity and audit fees: the moderating roles of executive financial expertise and audit committee independence
Tanjila Hossain, Kanon Kumar Sen, Md Moazzem Hossain
Sustainability and financial resilience: examining ESG performance, capital intensity, and financial distress in Asia-Pacific energy firms
Alvin Zikro, Farida Titik Kristanti, Hosam Alden Riyadh, Tha’er Abdelwahab Almajali
From information to advantage and beyond: the role of modern management accounting in enabling marketing capabilities and goal achievement
Sareeya Wichitsathian, Somkiat Chayprapak
Commitment level: impact on climate change performance and firm value
Raden Roro Widya Ningtyas Soeprajitno, Ainun Na’im, Muhammad Alif Nur Irvan, Aprilia Beta Suandi, Ahmad Amin
Readiness for blockchain technology adoption in higher education institutions: evidence from an integrated model
Tiyas Puji Utami, Suryo Pratolo, Erna Handayani, Ali Akbar Anggara, Hsing-Hua Hsiung
Journal of Accounting in Emerging Economies HP
11 件
Executive committees and accounting restatement: evidence from unique environment
Asma AlKhayari, Iram Ansari, Baban Eulaiwi, Ahmed Al-Hadi
Digital stakeholder engagement and corporate hypocrisy: an institutional perspective from top active social media countries
Sintia Farach Dhiba, Dianne Frisko Koan
Do financial restatements matter to investors? Evidence from South Africa
Nomthandazo Jwara, Ailie Charteris
Institutionalising corporate governance: contradictions, negotiated compromises and unintended consequences
Zubair Ahmad, Zeeshan Mahmood
Bigger board, stronger oversight? How board size moderates the relationship between managerial discretion and corporate governance disclosure in takaful companies
Siti Jeslyn Hasan, Wan Amalina Wan Abdullah, Fahru Azwa Mohd Zain
Elevating fair value disclosures in emerging markets: harnessing the power of IFRS-9 classification criteria in Middle-Eastern commercial banks
Doaa Al-Jamal, Lenka Krupova, Khaled Hussainey
How intellectual capital transmits ESG benefits? A moderated mediation analysis of audit quality in ASEAN firms
Thi Hanh Dung Truong, Thanh Thuy Ngoc Tran, Thi Hong Minh Ho, Thuy Xuan Ho, Thuan Quoc Pham, Thi Thanh Truc To, Hoang Dieu Hien Nguyen, Nhan My Le
CEO career horizon and financial reporting timeliness: the moderating role of CEO characteristics
Moncef Guizani
The management accounting paradox: adoption-efficiency mismatch in Nepal's manufacturing sector
Rewan Kumar Dahal, Dipendra Karki, Mahananda Chalise, Binod Ghimire, Surendra Prasad Joshi
Guest editorial: Navigating complexity and tensions? Accounting, accountability and governance in the Middle East and North Africa (MENA)
Yasean A. Tahat, Rania Kamla, Teerooven Soobaroyen
The impact of manager reputation incentive, and manager conservatism on accrual-based earnings management: understanding managers' gender
Arash Arianpoor, Ahmad Abdollahi
Journal of Applied Accounting Research HP
2 件
Accounting for the Anthropocene and planetary boundaries: insights and future directions from Aurelio Peccei
Raimondo Grassadonia, Francesco Marengo, Laura Corazza
Does fleet ownership matter? Linking leasing decisions to airline financial performance
Vitaly S. Guzhva, Maria Rickling, Stefano Grimaldi
Journal of Forensic Accounting Research HP
0 件
直近7日間の新着論文はありません。
Journal of Public Budgeting, Accounting and Financial Management HP
13 件
Does a strategy enhance inter-institutional performance? Rational and emergent logics in the Italian Recovery and Resilience Plan
Lorenzo Costumato, Andrea Bonomi Savignon
Accounting for context in assessing the financial sustainability of local governments: are rating agencies' approaches comprehensive enough?
Paola Canestrini, Silvia Iacuzzi, Susana Jorge, Emanuele Padovani
Accountability under pressure: designing resilient audit practices for NGOs in crisis
Joelle Matta, Yahya Skaf, Vanessa El Khoury
Managing WASH infrastructure across local governments: a comparative case study of Indonesian, South African and Swiss municipalities
Sandro Fuchs, Esteban Eduardo Walteros Bello, Philippe Brügger, Martoni Ariadirja, Albert Van Zyl, Griya Rufianne
Strength in connections: social media capital and resilience in US arts and cultural organizations
Tahmina Ahmed, Michelle Benson, Chao Guo, Daniel Neely, Gregory D. Saxton, Shujie Zhang
Machine learning to predict local government deficits during economic downturns
Whitney Afonso, Jose Sanchez Gomez
Integrating evaluation into performance audit: an empirical framework for governance accountability
M. Àngels Cabasés Piqué, Jordi Matas Dalmases
Guest editorial: Climate change accounting, reporting and accountability by governments, not-for-profit organisations and charities – Is climate equity approach a way forward?
Pawan Adhikari, Bedanand Upadhaya, Chaminda Wijethilake, Wei Qian, Zlatinka Blaber
We're in the money: unrestricted cash windfalls and charitable nonprofits
S. Kiely Yonce
Stakeholder participation and resistance to change in accrual standard-setting: insights from Italian local authorities
Silvia Fissi, Alberto Romolini, Valentina Marchi, Elena Gori
Cut from a different community fabric: local context and priority-based budgeting
David Mitchell
Financial condition determinants: a cross-country analysis of local governments in Italy and Portugal
Filippo Di Lucia, Susana Jorge, Sebastiano Torcivia
Mind the GAAP: determinants and implications of divergences in public sector accounting
Julia-Isabelle Heise, Marius F. Gros
Journal of Finance HP
9 件
Do Equity and Options Markets Agree about Volatility?
CARSTEN H. CHONG, VIKTOR TODOROV
2026/07/23 | 10.1111/jofi.70070
Climate Change, Demand Uncertainty, and Firms' Investments: Evidence from Planned Power Plants
CHEN LIN, THOMAS SCHMID, MICHAEL S. WEISBACH
2026/07/23 | 10.1111/jofi.70071
The Cross‐Section of Household Preferences
LAURENT E. CALVET, JOHN Y. CAMPBELL, FRANCISCO GOMES, PAOLO SODINI
2026/07/23 | 10.1111/jofi.70067
M&amp;As, Employee Costs, and Labor Reallocation
SPYRIDON LAGARAS
2026/07/21 | 10.1111/jofi.70065
Jay R. Ritter
2026/07/15 | 10.1111/jofi.70063
ANNOUNCEMENTS
2026/07/15 | 10.1111/jofi.70018
AMERICAN FINANCE ASSOCIATION
2026/07/15 | 10.1111/jofi.13352
ISSUE INFORMATION
2026/07/15 | 10.1111/jofi.13351
Twin Defaults and Bank Capital Requirements
CATERINA MENDICINO, KALIN NIKOLOV, JUAN RUBIO‐RAMIREZ, JAVIER SUAREZ, DOMINIK SUPERA
2026/06/25 | 10.1111/jofi.70058
Journal of Financial Economics HP
15 件
Private equity for pension plans? Evaluating private equity performance from an investor’s perspective
Arthur Korteweg, Stavros Panageas, Anand Systla
Strategic communication among banks
Christian Bittner, Falko Fecht, Melissa Pala, Farzad Saidi
Short versus long-run demand elasticities in asset pricing
Philippe van der Beck
Can ChatGPT forecast stock price movements? Return predictability and large language models
Alejandro Lopez-Lira, Yuehua Tang
The passthrough of treasury supply to bank deposit funding
Wenhao Li, Yiming Ma, Yang Zhao
Changing the board game: Horizontal spillovers of gender quotas
Luigi Guiso, Fabiano Schivardi, Luana Zaccaria
Forecast bias across horizons: Inflation expectations and the Treasury yields
Hao Pang
Gambling away stability: Sports betting’s impact on vulnerable households
Scott R. Baker, Justin Balthrop, Mark J. Johnson, Jason Kotter, Kevin Pisciotta
Board connections, firm profitability, and product market actions
Radhakrishnan Gopalan, Renping Li, Alminas Žaldokas
Monetary transmission and portfolio rebalancing: A cross-sectional approach
Xu Lu, Lingxuan Wu
Aggregate corporate savings, economic uncertainty, and future stock returns
Yuanzhen Lyu
Reaching for influence: Do banks use loans to establish political connections?
Mahsa Kaviani, Hosein Maleki, Pavel Savor
Investor expertise and private investment selection
Shane Miller, Emmanuel Yimfor, Ye Zhang
Carbon VIX: Carbon price uncertainty and decarbonization investments
Maximilian Fuchs, Johannes Stroebel, Julian Terstegge
Editorial Board
Review of Financial Studies HP
10 件
Sovereign Default and the Decline in Interest Rates*
Max Miller, James D Paron, Jessica A Wachter
2026/07/22 | 10.1093/rfs/hhag025
What Hundreds of Economic News Events Say About Belief Overreaction in the Stock Market
Francesco Bianchi, Sydney C Ludvigson, Sai Ma
2026/07/21 | 10.1093/rfs/hhag062
Government Intervention in the Financial Market
Jiang Wang
2026/07/15 | 10.1093/rfs/hhag058
Generative AI and Data Quality: Implications for Productivity, Labor Displacement, and Policy
Zhifeng Cai
2026/07/13 | 10.1093/rfs/hhag064
Voting Choice
Andrey Malenko, Nadya Malenko
2026/07/13 | 10.1093/rfs/hhag065
Corporate Green Pledges
Michael Bauer, Daniel Huber, Eric Offner, Ole Wilms
2026/07/09 | 10.1093/rfs/hhag063
All Clear for Takeoff: Evidence from Airports on the Effects of Infrastructure Privatization
Sabrina T Howell, Yeejin Jang, Hyeik Kim, Michael S Weisbach
2026/07/06 | 10.1093/rfs/hhag023
Too Good to Be True: Look-Ahead Bias in Empirical Options Research
Jefferson Duarte, Christopher S Jones, Mehdi Khorram, Haitao Mo, Junbo L Wang
2026/06/30 | 10.1093/rfs/hhag061
Emission Caps and Investment in Green Technologies
Bruno Biais, Augustin Landier
2026/06/27 | 10.1093/rfs/hhag060
Mutual Fund Flows at Long Horizons
Hendrik Bessembinder, Shuaiyu Chen, Michael J Cooper, Jinming Xue, Feng Zhang
2026/06/26 | 10.1093/rfs/hhag059
Journal of Financial and Quantitative Analysis HP
11 件
Financial Consequences of the Belt and Road Initiative – CORRIGENDUM
Mehmet Ihsan Canayaz
Location, Location, Location: Senate Trading and Seat Proximity
Dane M. Christensen, Hengda Jin, Beverly R. Walther, Laura A. Wellman
Estimating the Term Premium: Sample Periods Matter
Zehao Li
Labor Exposure to Climate Risk, Productivity Loss, and Capital Deepening
Zhanbing Xiao
Continuity and Change on Corporate Boards
Peter Cziraki, Adriana Z. Robertson
The Impact of a Principles-Based Approach to Director Gender Diversity
Tor-Erik Bakke, Laura Casares Field, Hamed Mahmudi, Aazam Virani
Misconduct and Market Implications of Honest Advisers’ Decisions
Michael Gelman, Amir Shoham
The Effects of Open Banking on FinTech Firms’ Dynamics and Funding Structure
Andrés Alonso-Robisco, José Manuel Carbó, Pedro Jesús Cuadros-Solas, Jara Quintanero
Climate-Triggered Institutional Price Pressure: Does It Affect Firms’ Cost of Equity? – ERRATUM
George Skiadopoulos, Cheng Xue
Securing Debt in the Knowledge Economy: Evidence from Intellectual Property Registers
Laurie Ciaramella, David Heller, Leo Leitzinger
Unlocking ESG Premium from Options
Jie (Jay) Cao, Amit Goyal, Xintong (Eunice) Zhan, Weiming (Elaine) Zhang
Review of Finance HP
6 件
Information Flows and Systematic Risk
David Easley, David Michayluk, Maureen O’Hara, Vinay Patel, Tālis J Putniņš
2026/07/25 | 10.1093/rof/rfag027
Trading in your Golden Years: The Effects of Early Pension Withdrawal on Individual Investments
Sumit Agarwal, Allaudeen Hameed, Yuanyuan Pan, Chek Ann Tan
2026/07/21 | 10.1093/rof/rfag026
Limited Attention and Dynamically Distorted Beliefs
Nikolaus Schweizer, Martijn A de Vries
2026/07/14 | 10.1093/rof/rfag021
Selling Trading Advantages in Financial Markets
Vincent Glode, Xingtan Zhang
2026/07/03 | 10.1093/rof/rfag025
Finance and product markets
Laurent Frésard, Gordon M Phillips
2026/07/01 | 10.1093/rof/rfag017
Sectoral comovement and conglomerate networks
Kenneth R Ahern, Lei Kong, Xinyan Yan
2026/06/26 | 10.1093/rof/rfag024
Journal of Corporate Finance HP
15 件
Financial advice behaviour: humans versus AI
Ylva Baeckström, Roman Matkovskyy
Relationship banking: The borrower’s incentives channel
Pejman Abedifar, Soroush Kamyab, Steven Ongena, Amine Tarazi
Editorial Board
Non-underwritten placements of equity
Siyuan Fan, Ioannis V. Floros, Leonardo Madureira, Ajai K. Singh
Horizontal directors and investment efficiency
José-Miguel Gaspar, Sumingyue Wang, Liang Xu
Less is more: Institutional investors and corporate venture capital
Dongxu Li, Yifei Mao, Xuan Tian, Kailei Ye
How does relief from mandatory disclosure affect firm investment and growth?
Anantha Divakaruni, Howard Jones, Kazbi Soonawalla
Not in my backyard: Personal bias in mutual fund voting on environmental and social proposals
Ryan Flugum, Choonsik Lee, Matthew E. Souther
When peers fail: Spillover effects of CSR incidents on real investment
Thang Ho, Duc Trung Do, Giray Gozgor, Jing Li
Co-opted boards and anti-takeover provisions in US firms: Do better financial outcomes and dynamic governance matter?
Mohammad Dulal Miah, Rashedul Hasan, Sabur Mollah, Arun Upadhyay
Growth equity investment patterns and performance
Paul Lavery, William L. Megginson, Alina Munteanu
Corporate social responsibility as sustainable financial strategy: Evidence from China's targeted poverty alleviation
Jia Meng, ZhongXiang Zhang
Republican boards' and CEOs' preferences for in-person AGMs
Lily Y. Li, David Yermack
Antitrust policies and corporate tax avoidance: International evidence
Taejin Jung, Sunhwa Choi, Jaehee Jo, Hee-Yeon Sunwoo
Prosocial cultural heritage and corporate philanthropy
Li Huang, Oliver Zhen Li, Shan Wang, Lijun Xia
Journal of Banking and Finance HP
21 件
Risk premia in commodity markets
Athanasios Sakkas
Editorial Board
Cash demand at zero interest rates
Edoardo Rainone
Financialization and the drivers of commodity futures returns
Tom L. Dudda, Tony Klein, Duc K. Nguyen, Thomas Walther
High temperatures and household stock market participation
Hongwu Gan, Chuan Lin, Geng Niu, Liuming Yang, Yang Zhou
Did the Banking Union Reduce Stress Test Information Production? The role of negative financial stability spillovers
Aida Ćehajić, Christoph Kaserer, Lirike Mönnink
Lost in the Multiverse: Methodological Uncertainty in Studying Global Equity Returns
Nusret Cakici, Christian Fieberg, Gabor Neszveda, Vanja Piljak, Adam Zaremba
Option-implied systemic risk measures
Wenjing Xia, Wuyi Ye, Bin Wu, Yi Zhou
Do Corporate Bond Mutual Funds Exhibit Investment Skill? Evidence from Earnings Announcements
Xiao Li, Ying Wang, Jason Wei
Rating-Based Regulations and Rating Inflation: New Evidence from Quantitative Easing Programs
Yao Tang, Xiao Xiao
Digesting the profitability and investment premiums: Evidence from short-selling activity
Yizhi Wang, Qiaoqiao Zhu
Overconfident Bank CEOs: Risk Amplification Amid Economic Policy Uncertainty?
Kwabena Aboah Addo, Shams Pathan, Steven Ongena
Maturity mismatches and the transmission of term premium shocks through bank lending
Uluc Aysun
When ESG Hurts: Environmental Policy Stringency and ESG Retreat in China’s Institutional Investors
Ronghua Luo, Qingchao Liu, Zhen Chen
The lock-in effect of rising mortgage rates on housing market dynamics
Jonah R. Coste, William M. Doerner, Ross M. Batzer, Michael J. Seiler
Attention, Please: Firms’ Responses to Local Stakeholders’ Attention to Corporate Social Responsibility
Gaoguang ZHOU
Housing Market and Entrepreneurship: Micro Evidence from China
Bing Han, Lu Han, Zhengyi Zhou
The Asset-Pricing Implications of Selection Neglect: Evidence from Global Fine Wine Auctions
Gertjan Verdickt
How Do Investors React to Biased Information? Evidence from Chinese IPO Auctions
Jingbin He, Bo Liu, Yiyao Wang, Fei Wu
Effects of an interest coverage ratio covenant on optimal capital structure and firm value
Michi Nishihara, Takashi Shibata, Benoit Chevalier-Roignant
Reaching for coupon and investor flows in corporate bond mutual funds
Gi H. Kim, Xu Li
Pacific Basin Finance Journal HP
33 件
Transgenerational succession and supply chain resilience: Evidence from China
Kaiwen Wu, Tingwei Wukaiwen
Agent-based modeling of cryptocurrency price manipulation
Junhuan Zhang, Ran Ji
A tale of two channels: Corporate digital transformation and monetary policy transmission in China
Jiahe Tian, Yuchen Sun, Tingfeng Jiang
The impact of China's new-generation artificial intelligence innovative development pilot zone policy on firms' investment–financing maturity mismatch: Evidence from Chinese listed companies
Feng Qiaogen, Mei Liyuan, Yike Yang, Qi Liu
Corporate governance and transient stock return mispricing: The moderating roles of investor sentiment and attention in China
Yuhan Lin
Corrigendum to “Is no news still good news? Volatility feedback revisited” [Pacific-Basin Finance Journal 91 (2025) 102708]
Jędrzej Białkowski, Sanghyun Hong, Moritz Wagner
Sector risk spillovers in the Chinese stock market: From the perspective of illiquidity and volatility
Tao Bing, Ying Min, Yian Cui, Linbo Zhang
The time-varying role of implied volatility curvature in information flow: Evidence in China
Hyeyun Kim, Xundi Diao, Yaping Zhou
Determinants of onshore-offshore bond issuance spreads: Evidence from Chinese local government financing vehicles
Jin Ding, Linnan Ge, Bingkun Yang, Yun Zhang, Lei Zhao
Digital-related disclosure intensity and short-term financial performance in the FTSE 100: A context-dependent view
Yitong Zhou, Duc Hong Thi Phan
Executive extraversion and corporate violation risk: An empirical analysis based on speech recognition
Zhijuan Deng, Zhuocen Liu, Yanru Li
Central Bank digital currencies and entrepreneurship in China: A pre-registered report
Dongfa Feng, Yan Shen, Qi Wu, Xuanli Xie, Yao Zhang
Expecting turbulence: Perceived exchange rate expectation uncertainty and the dynamic adjustment of corporate foreign debt
Deng-Kui Si
Connectedness and the determinants among A-H cross-listed stocks: Evidence from China
Hongyu Liu, Yangyin Lin, Qiang Ye, Hao Xia
Recession CEOs and earnings management: Evidence from China
Yuan-Teng Hsu, Chih-Yung Lin, Huailing Xie, Xiaodong Xu
National pension fund and stock liquidity: Evidence from Korea
Eunyoung Cho, Cheol-Won Yang
Perception of economic policy uncertainty and performance commitment in M&amp;as: Risk management or competition pressure?
Yan Huang, Fang Wang, Jinglin Li
Liquidity regulation and Bank systemic fire-sale risk: Evidence from China
Weiguo Xiao, Xiao Shuai, Wei Yuan, Xin Zou
Monetary policy shocks, foreign participation and bond financing costs
Ye Guo, Wenkai Kong
Open doors in a fragmented world: Capital market liberalization and AI innovation
Fangzhou Song, Chengkun Liu, Binyu Wei, Fujuan Zhang, Yang Huang
Can artificial intelligence innovation reshape corporate cash management decisions? Evidence from textual analysis using large language models
Weilun Tian, Junru Guo, Weijian Han, Jiarui Wang
PBFJ editorial … is my paper really finance? A note on research identity, journal fit, and responsible editorial judgement
Robert W. Faff
Stochastic modelling and forecasting of wind capacity utilization with applications to risk management: The Australian case
Mesias Alfeus, Muthe M. Mwampashi, Christina S. Nikitopoulos, Ludger Overbeck
Do job postings predict firm performance in emerging markets? Evidence from China's A-share market
Wenlian Lin, Peiyang Song
The feedback role of investors in corporate investment decisions
Shijun Guo, Qingquan Xin
How markets price CEO word–deed consistency: Cross-country evidence
Yuki Yi Gong, Yuge Zhang, Ehsan Elahi
Local gambling culture and corporate digital transformation in China: A pre-registered report
Haixiang Yao, Meizhen Luo, Haoye Liang, Zhaojun Sun
CFO superstitions and the cost of debt: Evidence from Chinese “zodiac year” beliefs
Meiling Tang, Haotian Bai
Banking integration and corporate investment on human capital: Evidence from China's urban commercial bank mergers
Ni Qin, Qiyao Wang, Zihan Xiong, Junwei Zeng
Built to last: The impact of controllers' surname-based capital concentration on long-term Investment in family firms
Haomin Wu, Yuting Yang, Jiani Wang
Empirical study on the impact of commercial credit on cross-financial risk
Yonggang Wu, Yanfang Wang, Jixin Li
Adaptive equity investing strategies via attention-based deep reinforcement learning
Haixiang Yao, Chunzhuo Wan, Ping Chen, Lijun Li
Editorial Board
Finance Research Letters HP
162 件
Impact of generative AI on local housing values through AI exposure
Sen Li, Chunyu Guo
Supply–Demand Ambiguity and asset prices: Evidence from stocks and bonds
Burçin Kısacıkoğlu
Identifying central bank multi-objective preferences using large language models: Evidence from China
Jiangyao Li, Lingchao Meng, Bowen Xue
Pricing scarcity: A machine learning test of water futures efficiency
Nima Rafizadeh
Fast catastrophe bond valuation with neural-network surrogates
Julian Sester, Huansang Xu
Irrationality in skewness preferences
Damján Miklós
Unemployment insurance and ESG
Hafiz Hoque, Yina Liang, Boru Ren
A p-tempered α-stable Ornstein–Uhlenbeck model for temperature dynamics with applications to weather derivative pricing
Chao Liu, Hao Shi, Yusen Jia
Liquidity spillovers in the cryptocurrency market: An entropy-based network analysis
Kai-Ge Zhang, Yaofeng Hu, Ming-Yuan Yang
Editorial Board
Energy Enterprise Resilience and Crisis Response: A Dynamic Capability Perspective
Si Chen, Zanxin Wang
Reassessing Bank Performance Rankings: A Non-Compensatory Composite Indicator Approach
Julián Llorent, Ignacio Contreras
AI exposure and the bet-trade wedge
Hyoung-Goo Kang, Junhwi Kim, Doojin Ryu
Regime labels are not representation-invariant: Implications for model risk governance
Kai Zheng, Rand Low, Ruili Wang
Bank-backed PE/VC, digital finance, and corporate innovation: Evidence from China
Ruifeng Chang, Yuhui Liu
Regulating Local Government Arrears and Labor Income Share
Xiaomin Wang, Shiyong Zhao, Ying Li, Zhen Wu
Subspace regularized principal component analysis using prior exposure information
Kei Nakagawa, Masahiro Kato, Mitsuyoshi Imamura
Large Language Models for Banking Supervision: Reliability Evidence from European Systemic Banks
Carlos García-Llorente, Ignacio Olmeda
Volatility regime probabilities and the horizon profile of tail risk
Alev Atak
Political Uncertainty and Cash Holdings: New Evidence from an Emerging Economy
Rohit Thakur, Bhanu Pratap Singh
Too much of a good thing: Algorithmic trading, price discovery, and the efficiency threshold in emerging equity markets
Giridhar Reddy Bojja, Loknath Sai Ambati, Venkata Vinay Anga, Harsha Sammangi, Ahmed M. Abdelmoniem
From Crypto to Stocks: A Hidden Markov Analysis of Trading App Gateway Effects
Jaeyoon Lee, Hwang Kim, Jiyeon Yun
Country-specific equity market responses to a geopolitical tariff threat
Wisarut Suwanprasert
Predicting Insider Trading with Short-Horizon Returns and Disclosure Timing
Yezhou Sha, Boyang Li
Perceived Mobile-Money Sufficiency and Bank-Based Intermediation: Evidence from User-Reported Financial Needs
Waqas Shair, Abrista Devi, Sundas Naeem, Bhavya krishna Balasubramanian
What impact does the energy transition have on corporate ESG performance? Identifying causal mechanisms using double machine learning
Huijuan Sun, Ning Bai
Robinhood: Simple App Simple Stocks
Ruixue (Rachel) Gao, George J. Jiang, Mario Reyes
Diminished "Risk-Free" Options: Shadow Banking Regulation and Corporate Cash Holdings
Huayuting Peng, Yiyi Qin
From the Bottom Up: How Employee Stock Ownership Affects Corporate ESG Greenwashing
Wanlin Sun, Fanghong Wang, Yiyang Zhou, Fenmian Wang
How Policy Implementation Lags Affect FDI-Driven Equilibrium in BRI Countries?
Yuanyuan Ma, Yifei Chen, Shu Liu
Can Digital Economy Mitigate Vertical Fiscal Imbalance? –Evidence from China
Mo Li, Yan Zhao, Yun Wang
Digital Innovation, Financing Structure Optimization, and Corporate Green Transformation: Examining the Mediating Effect of Green Technology Investment
Zhonghua Ma, Xiaolin Ma, Zitong He, Xiaodong Dong
Assessing the Greenium of Transition Bonds in Japanese Electric Power Bonds: Evidence from Japan’s Electric Utilities
Yasuaki Amatatsu
Lucky Zodiac Years and Chairmen’s M&amp;A Decisions: An Adaptive Heuristic Perspective
Hongze LI, Lin LI, Bin Yu
How Does Core Enterprises' Credit Risk Spread to SMEs? Evidence from Financing and Liquidity Channels
Yu Liu, Jianwen Luo
Macroprudential Policy Transmission and Differentiated Supervision under Banking Network Spillovers in China
Xiao Shuai
Stock Return Forecasting under Climate Policy Uncertainty: A Regime-Dependent Model Comparison
Ahmed S. Wafi, Sherif El-Halaby, Khaldoon Albitar
An Analysis of the Conditional Impact of Administrative Discretion Standardization on Inclusive Finance Based on City-Level Panel Data
Zidan Jiang, Suzhen Ouyang
Narrative disclosure quality and stock price informativeness: Evidence from Japan’s disclosure reform
Wenxuan Wang, Mariko Yasu, Kyoko Nagata
The Role of Environmental Judicial Specialization in Enhancing Corporate Credit Ratings: Evidence from the Establishment of Environmental Courts
Teng Ma, Weixian Chen, Hong Li, Yilin Zhang, Jiyao Yang
Can Multimodal Large Language Models Extract Investment Signals from Financial Charts? Evidence from Portfolio Backtests
Sungsoo Kim, Ha Young Kim
Reinforcement learning for option hedging: Static implied-volatility fit versus shortfall-aware performance
Ziheng Chen, Minxuan Hu, Jiayu Yi, Wenxi Sun
Recreational marijuana legalization and personal bankruptcy
Yingzhong Wang, Lili Wu
Psychological insurance and ESG fund investment: Evidence from zodiac conflict beliefs in China
Zhenguo Wu, Yuxia Ke, Bin Yu
The compounding cost of price limits: A multi-period perspective on tail risk
Xiaoman Su, Shuyuan Qi
Litigation Spillovers: How Securities Class Action Lawsuits Against Peers Shape ESG Strategy?
Zhihui Sun, Dejun Wu
The Hidden Cost of Smart Tools: How Does Generative AI Affect Corporate Risk-Taking?
Haiyue Pan, Zhaoqi Li, Hong Chen
Does high-frequency consumption data predict equity risk premiums?
Yutaka Miyashita, Ryuta Sakemoto, Yuhki Yamamoto
Abnormal Temperature and Retail Fund Trading
Chuwen Chen, Xingguo Luo
Innovation Direction Reconstruction: Technological Blockade and Inter-firm Technological Complementarity— Evidence from the U.S. Entity List Targeting China
Jinfeng Zhuang, Yeqing Ma
Fintech and the Classification Ratings of Securities Firms
Jue Feng, Wenniu Jiao, Peng Yue
The Impact of supply chain shareholding on stock price synchronicity
Pengju Zhao
E-commerce Service Quality and Customer Loyalty in Online Gold Trading Platforms
Tingting Lu, Chuanze Liu, Yifeng Zhu, Qinghai Li
Presidential cryptomessages: Political announcements and anticipatory trading in cryptocurrency markets
Dan Gabriel Anghel, Codruț Ivașcu
Exchange rate expectations and explainable AI
Theo Berger, Robert L. Czudaj, Reyhaneh Rezaei Khavas
FinTech, Digital Payments, and Urban Inclusion
Xinchen Lan, Yang Liu, Xiaoying Su, Yuxin Ling
Tick Size Increase and Futures Liquidity
Olesya Lobanova, Alexandre Aidov
Intellectual property protection policy and firms' digital investment: Evidence from a quasi-natural experiment
Yiming Lu, Yu Wang
When Popularity Strikes: Evidence from an Event Study on Social Trading Platforms
Ralph Nasr, Bruno Pecchioli, Nicolas Huck
Underwriting Partnerships and Pricing Efficiency of China’s LGFV Bonds
Meilin Zhang, Alice Y. Ouyang
Executive Directors' Overseas Background, Risk-Taking Level, and Cross-Border Firms' Overseas Investment Efficiency
Zhiqing Dai, Peng Tang
Dealer-Inventory Frictions in SPX Options: Evidence from LETF Rebalancing
Aditya Goel
Measuring Firm-Level Macro-Policy Alignment with Large Language Models: Evidence from China
Renfeng Wang, Jiawen Feng, Yuheng Li, Wenyu Zhou
Sponsor Co‑investment and Risk Compensation: Evidence from Unique IPO Underwriting Contract
Cao Aochen, Shang Wei, Wang Yinxiao
Political Duration Risk in Foreign Treasury Portfolios: Evidence from the 2022 Sanctions Shock
Wassim Rajhi
Household Financial Asset Allocation and Unemployment Anxiety
Hong Li, Xingjian Gao, Yongqian Tu, Yongxiang Wang
Algorithmic Window Dressing? Section-Level Machine Readability around Russell Reconstitution
Binghong Li, Arthur Walter Chen, Runzhi Guo, Shuya Lou
When Culture Diverges: Manager-Employee Misalignment and Firm Outcomes
Bishal BC, Thuy Simpson
Does Green Finance Reform Spur Corporate AI Innovation? Evidence from China
Xueyu Rui, Xiaoran Hou, Yu Hao
Economic Uncertainty and the Beta Anomaly in G10 Countries
Yigit Atilgan, K. Ozgur Demirtas, A. Doruk Gunaydin, Aynur Dilan Tosun
Temperature Anomalies, Inflation Expectations, and Treasury Inconvenience
Wassim RAJHI
Dynamic spillovers between climate risks and agricultural commodity markets: New insights into quantile-on-quantile connectedness approach
Xiaoyu Yao, Zhining Zhang
How Do Household Savings Influence Firm Forms? Evidence from the Chinese Accounting Industry
Peiyuan Zhu
Sustainability Profiles, Capital Structure, and the Role of Sustainable Debt Instruments
Julia Meyer, Beat Affolter
Regime labels are not resolution-invariant: Evidence from the 2026 US–Iran escalation
Kai Zheng, Rand Low, Ruili Wang
Detecting Deposit Stress in Real Time: Rate Shock and Early Warning Model Performance
Nilufer Ozdemir
Financial Development and Economic Growth Nexus: Evidence from Emerging Markets Using Dynamic Panel Analysis
Liu Yan, Ruxiao Li, Yanming Liu
Nighttime Economy, Venture Capital, and Firm Growth
Yi Sun, Zhiqin Xing, Yan Guo, Hui Sun, Yongchun Xu
Green Industrial Parks and High-Quality Growth: Evidence from China’s New Economic development
Hao Fang, Jian Yang, Lu Shong
Financial market reactions to the novelty of information in FOMC minutes
Niklas Humann, Dimitrios Kanelis, Lars H. Kranzmann, Pierre L. Siklos
When Greenwashing Appears to Work: Opposite Risk–Return Effects in the UK and India
Bhagya Bhutani, Sonali Jain
Entrepreneurship and Political Stability: The Link Between Lower Interest Payments and Startup Growth
Yosef Bonaparte, Fang Wan, Linlin Jin, Juanjuan Zhang
An Empirical Study of Digital and Financial Literacy in Shaping FinTech Engagement
Tsung-ming Yeh
Impact of Fiscal–Financial Synergy on Enterprises’ New Quality Productive Forces: Evidence from Government Procurement Loans
Zhongyu Chen, Sitong Wang
Product Retirement and Delayed Price Discovery in a Collectible Asset Market: Evidence from LEGO Sets
Ao Shu
Asymmetric Reserve Demand and Interest Rate Control in the U.S. Corridor System
Tarron Khemraj, Sherry Yu
Delayed 10-K Filings and Discretionary Revenue Activity
Dan L. Shaw, Dallin O. Smith
Corporate Litigation Risk, Financing Constraints, and Capital Market Pricing Efficiency
Xia Wei, Zhiyu Xia, Linyi Xiao
Pathways to Gender Equality in Inventions across Countries
Linh Thi My Nguyen, Phong Thanh Nguyen
Can Digital Marketing Drive the Innovative Performance of Commercial Trade Enterprises? The Mediating Role and Heterogeneity of Patient Capital
Haiyan Yang, Xiaoxiu Song, Zhigang Chang
The nonlinear impact of data asset information disclosure divergence on IPO underpricing
Xinwei Tang, Zhengyi Zhou
How social environment governance participation affects corporate financial Soundness: green consumption culture as a mediator
Yixuan Zhu, Fengjiao Shan
How Financial Technology Drives Regional Economic Growth through Sports Event Investment
Xinxin Li, Jinglong Geng, Jing Wang
Impact of digital leadership on corporate cybersecurity governance
Yanrui Wang
Too much or too little? Financial and digital literacy and IPO underpricing in Europe
Ricardo Emanuel-Correia, Sónia R. Bentes
Active but Hasty? CEO age, ownership structure, and the quantity–quality trade-off in investment
Yojiro Ito, Daisuke Miyakawa
ESG rating disagreement and bond default risk: How investor confidence mitigates financial vulnerability
Weiqing Dai, Pengcheng Zhong
How does digital marketing alleviate the financing constraints faced by enterprises? From the perspective of brand awareness
Shufen Liang, Jingjing Zhao, Jingjing Zhao
Green-experienced CEOs and corporate carbon emissions: Evidence from China
Shuiquan Jiang, Yi Yao, Mingjun Gao, Yinying Chen, Bing Zhou
Policy interest rate expectations and the behavior of the interbank money market
Piero Garcia, Jorge Pozo, Rafael Velarde
Purchasing for Transformation: The Driving Effect of Government Digital Procurement on Corporate Data Assetization
Yarong Hou, Boyi Su, Xianwei Chen
Nonlinear Spillovers Between Tourism, Consumption, Transportation, and Catering Markets: Evidence from China’s Financial Market
Xueyun Rong, Ding Gu, Xiaodan Zhu
Data Elements and Service-Oriented Manufacturing
Xiaoyu Guo, Xinyu Li, Zichu Ma
Impact of the Coordination Between Industrial Policy and Patient Capital on Investment Efficiency in High-End Manufacturing
Qingjuan Sun, Lianxiang Cui
Sports Culture and Corporate Investment Efficiency: Evidence from Marathon Events
Qinshuo Zhang, Xiaoguang Zhang
Supply Chain Transparency and Corporate Financialization: A Perspective Based on Supplier and Customer Information Disclosure
Weijing Wang, Shunyu Yang, Tong Meng, Yue Shi, Xiaoyan Gu, Hui Cui, Qilong Sun
The Dual Effects of Green Credit Policy: Corporate Green Innovation and Pollution Transfer
Xinqin Zhang, Edward Renyi Chung
Crypto pricing with hidden factors
Matt Brigida
Term Structure of Interest Rates and Local Government Bonds: Evidence from China
Lizhengbo Yang, Xue Li
Pay restrictions and employee litigation
Tingting Huang, Junyi Li
Merchant Guild Culture, Tone Manipulation, and Commercial Credit Financing
Guocang Yang, Yafang Ding
Artificial Intelligence and financial distress prediction in manufacturing firms
Frederik Rech, Fanchen Meng, Hussam Musa, Siele Jean Tuo
Real Effective Exchange Rate Volatility Series for West African Monetary Zone
Rotimi Ayoade Ogunjumo, Stephen Adesina Ibitowa, Ademola Andrew Onabote
Cyber Liquidity Risk in the Digital Banking Era: Evidence from Transaction-Deposit Reallocation
Masayoshi Chida, Seohyun Kim, Naoyuki Yoshino
AI Labor and Vendor Customer Concentration: Evidence on the Rise of Superstar Firms
Sang Mook Lee, Pornsit Jiraporn, Hyeongsop Shim
Conditional Anchoring Effect of Government Intervention in the Stock Market
Yang Zhao, Zheng Chang, Xueqiang He, Wensheng Dai
Financial Agglomeration, Urbanization Level, and Regional Corruption Crimes
Wei Liu, Jinpeng Li, Luming Pan
Auditor’ response to customer carbon-washing behavior: From the perspective of audit pricing
Sheng Yao, Junjie Zhang, Yawen Qi
Financial Innovation and FinTech Development as Drivers of Corporate Innovation: Robust Empirical Evidence from China
Ang Li, Zhikang Xie, Kengcheng Zheng, Feng Liu
Minimum Wage Standards, Enterprise Labor Costs, and the Employment Creation Effect
Xiao Zhou, Zhifeng Shen, Jitian Wang
Digital Inclusive Finance, the Digital Divide, and Rural Household Income
Mu He, Yi Xu
Financial Digital Management, Capital Allocation Efficiency, and Corporate Green Sustainable Growth: Moderation Effects and Mechanism Testing
Shuhang Li, Lin Qiao, Xianying Zhang, Qi Cheng
Intangible liabilities and trade credit: Evidence from 10-K disclosures
Mostafa Monzur Hasan, Hyun Joong Im
Bitcoin’s Diversification Benefits in the ETF Era: The Role of Liquidity and ETF Net Flows
Zhonghe Yuan
Seeing Is Believing? Visual-textual consistency in ESG reports and the cost of green bonds
Zhenhan Hong, Yue Pan, Xiangyang Zhao
When ESG Fails: Corporate Greenwashing Following Negative ESG Events
Yin-Hua Yeh, Chen-Chieh Liao
Financing a sustainable future: Impact of credit term structure on carbon emissions in China
Yicheng Zhou, Wenjie Ouyang, Mengxue Zhao, Malin Song
Employee Representation on Boards of Directors and Corporate Long-term Orientation
Hong Kee Sul, Chung Young Chung, Hanh-Hong Le, Huy Pham
Can digital industry development enhance urban economic resilience? Evidence from financial resource allocation
Guanchen Lv, Pan Gu, Weidong Li, Ling Wang
How does financial literacy inhibit financial fraud? From the perspective of household risk preference
Jingjing Wang, Yiman Xu
Can educational investment enhance regional financial stability?
Yi Liu, Xin Jin
The Dark Side of Green Justice: Environmental Court and Corporate Green Innovation Bubbles
Yi Liu, Yanxu Guo, Yuye Wang
Corporate Tax Contribution and Local judicial protection
Xuebing Wu
The influence mechanism of strategic aggressiveness on stock price crash risk: moderation of working capital management efficiency and mediation of internal control quality
Lina Hao, Xiaofeng Li
Navigating the Digital Storm: Cross-Sectoral Connectedness of Higher-Order Risks
Haiqian Ke, Tong Su, Penghu Zhu
The Impact of the Establishment of Cross-Border E-Commerce Comprehensive Pilot Zones on Firms' Financing Capacity
Kaijun Yang, Xinyi Zhu, Mei Gao, Rui Shi
Digital Governance, Executives’ Digital Background, and Corporate Governance Financing Effectiveness
Jie Yang, Guoqiang Shi, Ying Zhang
Exchange Rate Volatility, Employment Elasticity of Exporting Firms, and Wage Stability
Wei Wei, Fengjiao Shan, Qiong Li
Credit enhancing in a contract-farming supply chain
Wen Ding, Wei Jin, Qiang Yan, Ying Chen
Artificial Intelligence Technology, Intellectual Property Protection, and Financing Constraints of Technology Firms
Xuanhao Zhang, Yixuan Wang, Xiwen Yin
Does Market Entry Liberalization Stimulate Corporate Innovative Dynamism? Evidence from the Natural Experiment of China’s Listed Companies
Mingyuan Ma, Dong Leng, Hang Mei
Stock price fragility and corporate financing constraints: Evidence from China
Can Yang, Dongwei Su, Gang Liu
Transition Risk and ESG Materiality in Credit Rating Downgrades: Evidence from Explainable Machine Learning
Sylwia Frydrych
Does ESG Rating Disagreement Undermine ESG Performance under Mandatory Disclosure? Evidence from China
Jinlong LI
Dynamic risk transmissions among China's new energy industry chain stocks: New insights into the R2 decomposed connectedness
Chuwen Wang, Yufeng Chen, Zhitao Zhu
CSR Decoupling and Financial Reporting: Does Talk Walk Misalignment Predict Opportunistic Non-GAAP Earnings
Sijin Chen, Liyu He, Parmod Chand
Geopolitical Shocks, Risk Preferences, and Attention to Cryptocurrency
Dongfa Feng, Yaoming Zhang, Yao Zhang, Si Zhou
Economic Hardship in Employment, Housing, and Finance Among Transgender Populations In the Context of Federal Protection Rollbacks
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