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Issue
8 January - Volume 33, Issue 1, Pages 1 - 187
11 March - Volume 33, Issue 2, Pages 189 - 407
11 June - Volume 33, Issue 3, Pages 409 - 607
12 September - Volume 33, Issue 4, Pages 609 - 787
31 October - Volume 33, Issue 5, Pages 789 - 955
Volume 33, Issue 4
12 September 2025
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ISSN
1321-7348
EISSN
1758-8863
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What factors influence the individual’s behavior in engaging in income tax evasion? An investigation using SEM and fsQCA
Jitender Kumar
;
Garima Rani
;
Manju Rani
;
Vinki Rani
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What causes investors’ misevaluation of M&A performance? Survey evidence from Japan
Yoshiaki Amano
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for What causes investors’ misevaluation of M&A performance? Survey evidence from Japan
Does the corporate governance index matter for company zombification?
Rayenda Khresna Brahmana
;
Doddy Setiawan
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for Does the corporate governance index matter for company zombification?
Dividend tax reform and corporate dividend behavior: evidence from Indonesia
Ricky Karunia Lubis
;
Agung Dinarjito
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for Dividend tax reform and corporate dividend behavior: evidence from Indonesia
Digital transformation and the cost of bank loans in China
Huijie Cui
;
Yutong Li
;
Shangkun Liang
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for Digital transformation and the cost of bank loans in China
Aggregate sales decline and cost stickiness: a multinational study
Weiwei Wang
;
Kenneth Zheng
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for Aggregate sales decline and cost stickiness: a multinational study
Do female directors and their foreign experience complement or substitute for CSR performance? Evidence from the cost of debt financing
Redhwan Al-Dhamari
;
Bazeet Olayemi Badru
;
Mohamad Naimi Mohamad Nor
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for Do female directors and their foreign experience complement or substitute for CSR performance? Evidence from the cost of debt financing
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Disciplining effects of data asset disclosure on corporate financial reporting quality
Manipulated qualitative information and tax avoidance: a simultaneous equations system approach
Digital transformation and internal audit quality and efficiency: dual pathways through human capital and financial channels
Strengthening the third line: internal audit quality and earnings management in emerging market
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