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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 5
31 October 2025
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ISSN
1321-7348
EISSN
1758-8863
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The impact of social capital on real earnings management
Xiaojun Lin
;
Xunzhuo Xi
;
Yu Hu
;
Feng Tang
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for The impact of social capital on real earnings management
Goodwill impairment, economic uncertainty and corporate tax avoidance
Ziye He
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for Goodwill impairment, economic uncertainty and corporate tax avoidance
The role of green investment in enhancing environmental disclosure in Indonesia
Supriyanto Supriyanto
;
Mariska Ramadana
;
Nurul Istiqomah
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Impact of IFRS 16 on dividend payout: evidence from India
Akhil Sharma
;
Manish Bansal
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for Impact of IFRS 16 on dividend payout: evidence from India
The effect of bank regulatory capital on the risk, efficiency and profitability: evidence from GCC countries
Rashedul Hasan
;
Helal Uddin
;
Mohammad Dulal Miah
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for The effect of bank regulatory capital on the risk, efficiency and profitability: evidence from GCC countries
Chief financial officer co-option and audit report lag
Javad Oradi
;
Mostafa Ghannad
;
Nasrin Azar
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for Chief financial officer co-option and audit report lag
Can narrative disclosure in annual reports preserve corporate reputation: evidence from letters to shareholders
Anting Li
;
Deen Wu
;
Jianqiong Wang
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for Can narrative disclosure in annual reports preserve corporate reputation: evidence from letters to shareholders
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Do audits matter for shareholder wealth? An SEM analysis and conditional effects of audit signals and market-adjusted returns
Does investor attention affect sustainability performance? Evidence from ASEAN countries
Disciplining effects of data asset disclosure on corporate financial reporting quality
Manipulated qualitative information and tax avoidance: a simultaneous equations system approach
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