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Keywords: Economic policy uncertainty
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Journal Articles
Journal:
Accounting Research Journal
Accounting Research Journal 1–22.
Published: 12 May 2026
...Hu Xiong; Luling Fang; Luyao Liang; Zeman Wang Purpose Economic policy uncertainty ( EPU ) has become a defining challenge for global corporate decision-making. The purpose of this study is to examine how firms’ subjective perceptions of economic policy uncertainty influence their debt financing...
Journal Articles
Journal:
Accounting Research Journal
Accounting Research Journal (2025) 38 (2): 208–229.
Published: 23 January 2025
...Sarit Biswas; Anuradha Saikia; Mousumi Bhattacharya Purpose This paper aims to explore the relationship between economic policy uncertainty (EPU) and earnings quality in banks in the context of Brazil, Russia, India and China (BRIC) as an emerging economic bloc. The study further explores the role...
Journal Articles
Journal:
Accounting Research Journal
Accounting Research Journal (2022) 35 (3): 336–348.
Published: 18 August 2021
...Seksak Jumreornvong; Sirimon Treepong karuna; Shenghui Tong; Pornsit Jiraporn Purpose This paper aims to explore the effect of economic policy uncertainty (EPU) on board gender diversity. Prior research shows that female directors play a beneficial role. The advantage of board gender diversity...
