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Keywords: G30
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Journal Articles
Journal:
Accounting Research Journal
Accounting Research Journal 1–20.
Published: 04 September 2026
... and big firms GFC-2008 COVID-19 GMM G30 G31 G32 Cash and cash equivalents are essential sources of finance for businesses, especially when capital markets are imperfect. Recent years have seen a rise in interest in corporate cash policies due to American businesses’ enormous...
Journal Articles
Journal:
Accounting Research Journal
Accounting Research Journal 1–20.
Published: 20 August 2026
... 04 06 2026 Smart city Digitalization MD&A disclosure Information environment G30 M41 O31 Arts and Humanities Research Council (AHRC) AH/N504373/1 The authors acknowledge the financial support of the Guangdong Education Science Planning Project (2024WQNCX113...
Journal Articles
Journal:
Accounting Research Journal
Accounting Research Journal 1–19.
Published: 30 July 2026
... Publishing Limited Licensed re-use rights only Dual-assurance text strategy Oil price volatility Corporate narrative Textual strategy Narrative credibility G30 G41 M41 Q43 Oil price volatility is a major macroeconomic shock that generates pervasive uncertainty (Hamilton, 1983...
Journal Articles
Journal:
Accounting Research Journal
Accounting Research Journal 1–26.
Published: 22 May 2026
... 04 2025 28 06 2025 14 09 2025 28 11 2025 30 11 2025 © 2026 Emerald Publishing Limited 2026 Emerald Publishing Limited Licensed re-use rights only Financial constraint Financial statements fraud Readability of financial statements E44 G00 G30 G32...
