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Research Article

Article
Economic Policy Uncertainty and Firms’ Non-GAAP Reporting
Xia Chen, Xuejun Jiang, Louise Yi Lu & Yangxin Yu
Published online: 14 Jul 2024
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Research Article

Article
Why Do Firms Issue Hybrid Bonds?
Martin Bierey, Martin Schmidt & Mateusz Tokarski
Published online: 12 Jul 2024
  • 28 Views
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Research Article

Article
Disclosure Regulation and Price Informativeness: Evidence from Industry-Information Disclosure Guidelines in China
Chong Gao, Meng Lyu & Xin Zhang
Published online: 12 Jul 2024
  • 66 Views
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Research Article

Article
Does Exchange-traded Fund Ownership Affect a Firm’s Expected Crash Risk?
Hasibul Chowdhury, Beiqi Lin, Shunji Mei, Kelvin Jui Keng Tan & Lei Zhang
Published online: 07 Jul 2024
  • 39 Views
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Research Article

Article
Moving beyond Beyond Budgeting: A Case Study of the Dynamic Interrelationships between Budgets and Forecasts
Per Nikolaj Bukh, Amalie Ringgaard & Niels Sandalgaard
Published online: 04 Jul 2024
  • 272 Views
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Open Access

Research Article

Article
Peer Effects in Investment: Evidence from Early-tenure CEOs
Hyungjin Cho, Ahrum Choi & Taejin Jung
Published online: 25 Jun 2024
  • 87 Views
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Research Article

Article
Climate Disasters and Analysts’ Earnings Forecasts: Evidence from the United States
Lei Zhang & Kiridaran Kanagaretnam
Published online: 25 Jun 2024
  • 176 Views
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Research Article

Article
The Effects of Relative Performance Information and Transparency on Knowledge Sharing and Productive Effort
Christian Schnieder, Ivo Schedlinsky, Friedrich Sommer & Arnt Wöhrmann
Published online: 12 May 2024
  • 231 Views
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Research Article

Article
Disruption in the Market for Information: MiFID II and Investor Relations
Subhash Abhayawansa, Mark Aleksanyan & Kenneth Lee
Published online: 22 Apr 2024
  • 887 Views
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Open Access

Research Article

Article
Penalties for Information Disclosure Violations and Independent Directors' Dissenting Behaviors at Director-Interlocked Firms: Spillover Effects Through Director Networks
Xin Ding, Yixuan Kang & Fusheng Wang
Published online: 20 Apr 2024
  • 195 Views
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Research Article

Article
The Effect of Performance Measure Comparability and Discriminability on Measure Discontinuance
Bum-Joon Kim, Tae Sik Ahn, Youn-Sik Choi & Jeong-Hoon Hyun
Published online: 08 Apr 2024
  • 180 Views
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European Accounting Review Annual Conference

Meeting Report
The Consideration of Diversity in the Accounting Literature: A Systematic Literature Review
Alessandro Ghio, Zeila Occhipinti & Roberto Verona
Published online: 25 Mar 2024
  • 535 Views
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European Accounting Review Annual Conference

Meeting Report
Big Baths Around Turnovers: What Happens if the Former CEO Stays on Board?
Mario Daniele, Prajakta Desai, Claudia Imperatore & Angela Pettinicchio
Published online: 25 Mar 2024
  • 293 Views
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Research Article

Article
Government Ownership and the Public Information Content of Insider Trading: International Evidence
MD Zakir Hossain, Man Duy (Marty) Pham, Sirimon Treepongkaruna & Jing Yu
Published online: 21 Mar 2024
  • 628 Views
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Open Access

Research Article

Article
Audit Staff Satisfaction and Audit Quality: Evidence from the Private Client Market Segment
Peter Carey, Brigitte Eierle & Sven Hartlieb
Published online: 21 Mar 2024
  • 923 Views
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Open Access

European Accounting Review Annual Conference

Meeting Report
Managing Expectations Through Budgetary Slack: Evidence from Project Financing
Zahn Bozanic, Andrew Ferguson & Gabriel Pündrich
Published online: 07 Mar 2024
  • 96 Views
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Research Article

Article
Readability of Pension Narrative Disclosures, Pension Regulatory Changes, and Corporate Credit Risk
Tsung-Kang Chen, Yijie Tseng, Ruey-Ching Lin & Yu-Shun Hung
Published online: 07 Mar 2024
  • 148 Views
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Research Article

Article
The Effect of Fair Value Accounting on Firm Public Debt – Evidence from Business Combinations Under Common Control
Massimiliano Bonacchi, Antonio Marra & Ron Shalev
Published online: 28 Feb 2024
  • 111 Views
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Research Article

Article
How do Climate Change Strategy Disclosure and Investment Horizon Jointly Influence Investor Judgments?
Dani Puspitasari, John Cw Ko, Soon-Yeow Phang & Ashna Prasad
Published online: 19 Feb 2024
  • 1450 Views
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Open Access

Research Article

Article
Audit Committee Chairs’ Objectives and Risk Perceptions: Implications for Audit Quality
Jürgen Ernstberger, Bernhard Pellens, André Schmidt, Thorsten Sellhorn & Katharina Weiß
Published online: 12 Feb 2024
  • 262 Views
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Research Article

Article
European Global Systemically Important Banks, Banking Supervisory Power, and Audit Fees
Gerald J. Lobo, Romain Oberson & Alain Schatt
Published online: 11 Feb 2024
  • 523 Views
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Open Access

Research Article

Article
Corporate Social Responsibility and Profit Shifting
Iftekhar Hasan, Panagiotis Karavitis, Pantelis Kazakis & Woon Sau Leung
Published online: 09 Feb 2024
  • 473 Views
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Research Article

Article
The Power of the Default: Investors’ Reactions to Default Amortization Periods and Deviations Therefrom
Shana M. Clor-Proell, Shannon Garavaglia, Lisa Koonce & Jane Thayer
Published online: 05 Feb 2024
  • 105 Views
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Research Article

Article
Spillover Effect of Climate Disaster for Management Forecast
KoEun Park
Published online: 29 Jan 2024
  • 337 Views
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Research Article

Article
The Effect of Analyst-Auditor Connections on Analysts’ Performance
Mark Defond, Junxiong Fang, Clive Lennox & Shuqing Luo
Published online: 10 Jan 2024
  • 328 Views
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Research Article

Article
How Do Corporate Tax Rates Alter Conforming Tax Avoidance?
Sebastian Eichfelder, Martin Jacob, Nadine Kalbitz & Kelly Wentland
Published online: 09 Jan 2024
  • 450 Views
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Research Article

Article
The Effect of Audit Partner Digitalization Expertise on Audit Fees
Arpine Maghakyan, Henry Jarva, Lasse Niemi & Jukka Sihvonen
Published online: 03 Jan 2024
  • 1465 Views
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Open Access

Research Article

Article
Earnings Management and the Role of Moral Values in Investing
Rajna Gibson Brandon, Matthias Sohn, Carmen Tanner & Alexander F. Wagner
Published online: 22 Dec 2023
  • 827 Views
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Open Access

Research Article

Article
CFO Career Concerns and Strategic Decisions: An Empirical Analysis of M&As
Sebastian Firk, Yannik Gehrke, Sven Richter & Michael Wolff
Published online: 18 Dec 2023
  • 1053 Views
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Open Access

Research Article

Article
Investor Base Size and Underreaction-Consistent Stock Return Anomalies
Stefan Anchev & Nicha Lapanan
Published online: 14 Dec 2023
  • 519 Views
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Open Access

Research Article

Article
Delegated Bank Monitoring by Bond Investors: Evidence from Japanese Main Banks
Naoki Futaesaku, Norio Kitagawa & Akinobu Shuto
Published online: 20 Nov 2023
  • 209 Views
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Research Article

Article
Does Greater Transparency Discipline the Loan Loss Provisioning of Privately Held Banks?
Jannis Bischof, Daniel Foos & Jan Riepe
Published online: 20 Nov 2023
  • 206 Views
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Research Article

Article
‘Whose Story is it?’: Co-production and Psychological Ownership of Narrative Reports
Kai Demott & Martin Messner
Published online: 10 Nov 2023
  • 342 Views
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Research Article

Article
The Opioid Crisis, Employee Health Capital, and Corporate Information Production
Dongyue Wang, Leonard Leye Li, Louise Yi Lu & Mark Wilson
Published online: 10 Nov 2023
  • 515 Views
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Open Access

Research Article

Article
Enforcing Disclosure Compliance in Mergers and Acquisitions: Evidence from China
Junzi Zhang, Pawel Bilinski, Ivana Raonic & James Ryans
Published online: 08 Nov 2023
  • 777 Views
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Open Access

Research Article

Article
Disclosure Tone and Short-Selling Pressure: Evidence from Regulation-SHO
Ankit Jain
Published online: 03 Nov 2023
  • 1727 Views
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Open Access

European Accounting Review Annual Conference

Meeting Report
Derivatives Disclosures and Stock Price Informativeness
Wen-Hsin Chang & Wen-Hsin Hsu
Published online: 03 Nov 2023
  • 196 Views
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Open Science Section

Article
A Measure of Management’s Withholding of Bad News
Vasiliki Athanasakou & Martin Walker
Published online: 01 Nov 2023
  • 1176 Views
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Open Access

Research Article

Article
Accounting Accruals, Audit Quality, and Audit Pricing
Sebastian Kronenberger
Published online: 23 Oct 2023
  • 368 Views
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Research Article

Article
Work from Home Suitability and Credit Risk Assessment
Harvey Nguyen, Mia Hang Pham & Cameron Truong
Published online: 29 Sep 2023
  • 939 Views
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Open Access

Research Article

Article
The Spillover of U.S. Regulatory Oversight to Foreign Markets: Evidence from the Effect of PCAOB International Inspections on Executive Compensations
Chang He, Lixin (Nancy) Su, Zheng Wang & Xindong (Kevin) Zhu
Published online: 08 Sep 2023
  • 347 Views
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Research Article

Article
Accounting Bias and Debt Contracting
Tong Lu, Ziyun Yang & Lanyi Yan Zhang
Published online: 30 Aug 2023
  • 191 Views
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Research Article

Article
Economists’ Political Donations and GDP Forecast Accuracy
Andrea Bafundi & Claudia Imperatore
Published online: 27 Aug 2023
  • 237 Views
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Research Article

Article
Credibility Signals from Soft Information: Evidence from Investor Reactions to Tone in Earnings Conference Calls
Jan C. Hennig, Sebastian Firk & Michael Wolff
Published online: 21 Aug 2023
  • 1268 Views
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Open Access

Research Article

Article
Family Ownership Influence on Cost Elasticity
Gianfranco Siciliano & Dan Weiss
Published online: 21 Aug 2023
  • 368 Views
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Research Article

Article
Clarification or Confusion: A Textual Analysis of ASC 842 Lease Transition Disclosures
Luminita Enache, Paul A. Griffin & Rucsandra Moldovan
Published online: 19 Aug 2023
  • 397 Views
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Research Article

Article
Do Birds of a Feather Flock Together? The Joint Effects of Manager and Subordinate Narcissism on Performance Evaluation
Miriam K. Maske & Matthias Sohn
Published online: 10 Aug 2023
  • 854 Views
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Open Access

Research Article

Article
Grabbing Investor Attention with Limited Resources: A Study of Small Cap Firms’ Communication Channels
Romain Boulland, Andrei Filip, Alessandro Ghio & Luc Paugam
Published online: 10 Aug 2023
  • 315 Views
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Research Article

Article
Political Corruption and Accounting Conservatism
Lingmin Xie, Jeong-Bon Kim & Tao Yuan
Published online: 08 Aug 2023
  • 543 Views
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Research Article

Article
The Role of Accounting Quality During Mutual Fund Fire Sales
Facundo Mercado, Silvina Rubio & Mariano Scapin
Published online: 07 Aug 2023
  • 1158 Views
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Open Access
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