Journal list menu
Export Citations
Download PDFs
Issue Information
RESEARCH ARTICLE
no
The role of accounting conservatism in corporate innovation
- Pages: 1091-1127
- First Published: 28 October 2024
Open Access
oa
10-K complexity, analysts' forecasts, and price discovery in capital markets
- Pages: 1159-1187
- First Published: 13 November 2024
no
Shareholder activism, divestment, and sustainability
- Pages: 1188-1213
- First Published: 13 December 2024
no
Creditor litigation and corporate innovation: Evidence from China
- Pages: 1214-1235
- First Published: 12 November 2024
no
Political corruption and cost stickiness: Evidence from China
- Pages: 1236-1274
- First Published: 16 November 2024
no
OFDI and stock price synchronicity: Evidence from China
- Pages: 1275-1308
- First Published: 10 November 2024
no
Multiple large shareholders and ESG performance: Evidence from the cost-sharing and resource-provision view
- Pages: 1309-1346
- First Published: 13 November 2024
no
Corporate governance, blockholders, and financial distress: Global evidence
- Pages: 1347-1398
- First Published: 16 November 2024
no
The dark side of close proximity to supply chain partners: Evidence from auditing practices in China
- Pages: 1399-1427
- First Published: 18 November 2024
no
Politically connected audit committee and audit risk: Evidence from a quasi-experiment
- Pages: 1428-1467
- First Published: 21 November 2024
no
CEO political ideology and risk factor disclosure
- Pages: 1468-1496
- First Published: 18 November 2024
Open Access
oa
Defined-benefit pension plan funding: Does managerial ability matter?
- Pages: 1497-1531
- First Published: 16 December 2024
no
Long term trends in non-audit fees and audit quality: New evidence based on going concern opinions and financial restatements
- Pages: 1532-1584
- First Published: 24 November 2024
no
Strategic alliance, trust and accounting performance stability
- Pages: 1585-1613
- First Published: 19 December 2024
Open Access
oa
State-level economic policy uncertainty and Bank loan pricing
- Pages: 1614-1634
- First Published: 12 January 2025
no
Common institutional ownership and commonality in liquidity: Evidence from China
- Pages: 1635-1668
- First Published: 18 December 2024
no
Bank FinTech and corporate disclosure: Evidence from China
- Pages: 1669-1690
- First Published: 05 December 2024
no
Does increased broadband internet penetration improve the quality of investors' information about local firms?
- Pages: 1691-1721
- First Published: 23 December 2024
no
Inquiry letter types, accountants' responses, and audit fees: Evidence from China
- Pages: 1753-1785
- First Published: 19 January 2025
no
Can oil be used as an alternate asset for investment? Unveiling new insights using the NARDL model incorporating structural breaks
- Pages: 1786-1810
- First Published: 19 December 2024
no
Accounting fraud detection through textual risk disclosures in annual reports: From the perspective of SEC guidelines
- Pages: 1837-1862
- First Published: 06 January 2025
no
Operating flexibility and optimal capital structure
- Pages: 1863-1887
- First Published: 24 December 2024
no
Institutional investor distraction and stock price synchronicity
- Pages: 1888-1907
- First Published: 27 December 2024
Open Access
oa
Storylines: A science-based method for assessing and measuring future physical climate-related financial risk
- Pages: 1908-1931
- First Published: 16 July 2024
no
Community social capital and financial reporting quality in nonprofits
- Pages: 1932-1961
- First Published: 09 January 2025
no
Allocating charities' financial reporting requirements using tiers – Australian perspectives
- Pages: 1962-1986
- First Published: 09 January 2025
no
Does bank digitalisation reduce corporate agency costs? Evidence from China
- Pages: 1987-2012
- First Published: 19 January 2025
REPLICATION AND EXTENSION
no
Allocation of internal cash flow when firms pay less tax: The role of state ownership and political connections
- Pages: 2013-2034
- First Published: 12 January 2025
RESEARCH ARTICLE
no
Visual annual reports and stock price crash risk
- Pages: 2035-2064
- First Published: 12 January 2025
Special Issue: Reporting and Assurance of Climate-related and Other Non-financial Information
RESEARCH ARTICLE
no
Typhoon strikes, political costs and earnings management
- Pages: 2065-2105
- First Published: 21 April 2024
no
Fintech and large banks for SME financing: Evidence from China
- Pages: 2106-2134
- First Published: 09 January 2025
no
Choice of assurance provider and impact on quality of sustainability reporting: Evidence from sustainability reporting restatements
- Pages: 2135-2172
- First Published: 24 November 2024
Open Access
oa
Carbon assurance: Does it have an impact on credit ratings?
- Pages: 2173-2210
- First Published: 08 February 2025