Earlycite

Research Article September 28 2026
Does the OCI information usefully predict accounting conservatism behavior? Evidence from US-listed companies
Fiorenza Meucci; Flavio Spagnuolo
International Journal of Accounting and Information Management (2026) https://doi.org/10.1108/IJAIM-02-2024-0079
View articletitled, Does the OCI information usefully predict accounting conservatism behavior? Evidence from US-listed companies
Open the PDF for Does the OCI information usefully predict accounting conservatism behavior? Evidence from US-listed companies in another window
Add to Citation Manager for Does the OCI information usefully predict accounting conservatism behavior? Evidence from US-listed companies
Research Article August 20 2026
Narrative resilience: abnormal disclosure tone after cyberattacks
Fadhila Hamza; Taufiq Arifin; Afsheen Abrar; Khaoula Aliani; Bayu Giri Prakosa
International Journal of Accounting and Information Management (2026) https://doi.org/10.1108/IJAIM-08-2025-0260
View articletitled, Narrative resilience: abnormal disclosure tone after cyberattacks
Open the PDF for Narrative resilience: abnormal disclosure tone after cyberattacks in another window
Add to Citation Manager for Narrative resilience: abnormal disclosure tone after cyberattacks
Research Article August 13 2026
Corporate environmental, social and governance (ESG) scores and corporate liquidity management (CLM): evidence from Australia
Yazan Almnadheh; Afzalur Rashid; Eltayyeb Al-Fakir Al Rabab’a; Syed Shams
International Journal of Accounting and Information Management (2026) https://doi.org/10.1108/IJAIM-06-2025-0190
View articletitled, Corporate environmental, social and governance (ESG) scores and corporate liquidity management (CLM): evidence from Australia
Open the PDF for Corporate environmental, social and governance (ESG) scores and corporate liquidity management (CLM): evidence from Australia in another window
Add to Citation Manager for Corporate environmental, social and governance (ESG) scores and corporate liquidity management (CLM): evidence from Australia
Research Article August 11 2026
Does ESG-linked compensation moderate the executive opportunism driven by mandatory ESG disclosure regulation? Interceding role of audit efficacy and media attention
Rajesh Desai
International Journal of Accounting and Information Management (2026) https://doi.org/10.1108/IJAIM-11-2025-0371
View articletitled, Does ESG-linked compensation moderate the executive opportunism driven by mandatory ESG disclosure regulation? Interceding role of audit efficacy and media attention
Open the PDF for Does ESG-linked compensation moderate the executive opportunism driven by mandatory ESG disclosure regulation? Interceding role of audit efficacy and media attention in another window
Add to Citation Manager for Does ESG-linked compensation moderate the executive opportunism driven by mandatory ESG disclosure regulation? Interceding role of audit efficacy and media attention
Research Article July 20 2026
Beyond representations: do STEM-educated women directors drive corporate environmental performance?
Saiful Anwar; Dian Agustia; Wiwiek Dianawati
International Journal of Accounting and Information Management (2026) https://doi.org/10.1108/IJAIM-05-2025-0162
View articletitled, Beyond representations: do STEM-educated women directors drive corporate environmental performance?
Open the PDF for Beyond representations: do STEM-educated women directors drive corporate environmental performance? in another window
Add to Citation Manager for Beyond representations: do STEM-educated women directors drive corporate environmental performance?
Conceptual Paper July 17 2026
The AI adoption paradox: institutional pressures vs. strategic distinctiveness in entrepreneurial ventures
Srinivas Subramanya; Satish Krishnan; Nasren Azad
International Journal of Accounting and Information Management (2026) https://doi.org/10.1108/IJAIM-10-2025-0332
View articletitled, The AI adoption paradox: institutional pressures vs. strategic distinctiveness in entrepreneurial ventures
Open the PDF for The AI adoption paradox: institutional pressures vs. strategic distinctiveness in entrepreneurial ventures in another window
Add to Citation Manager for The AI adoption paradox: institutional pressures vs. strategic distinctiveness in entrepreneurial ventures
Research Article July 14 2026
Firm complexity and non-GAAP earnings disclosure
Langtao Chen; Li Sun
International Journal of Accounting and Information Management (2026) https://doi.org/10.1108/IJAIM-09-2025-0294
View articletitled, Firm complexity and non-GAAP earnings disclosure
Open the PDF for Firm complexity and non-GAAP earnings disclosure in another window
Add to Citation Manager for Firm complexity and non-GAAP earnings disclosure
Research Article July 14 2026
Do religious norms deter private information trading? Evidence using opportunistic insider trading
Ruthi Reza; Meena Subedi
International Journal of Accounting and Information Management (2026) https://doi.org/10.1108/IJAIM-07-2024-0240
View articletitled, Do religious norms deter private information trading? Evidence using opportunistic insider trading
Supplementary data
Open the PDF for Do religious norms deter private information trading? Evidence using opportunistic insider trading in another window
Add to Citation Manager for Do religious norms deter private information trading? Evidence using opportunistic insider trading
Research Article July 14 2026
Buried in the footnotes: accumulated depreciation as a signal of investment risk
Foong Soon Cheong
International Journal of Accounting and Information Management (2026) https://doi.org/10.1108/IJAIM-12-2025-0434
View articletitled, Buried in the footnotes: accumulated depreciation as a signal of investment risk
Open the PDF for Buried in the footnotes: accumulated depreciation as a signal of investment risk in another window
Add to Citation Manager for Buried in the footnotes: accumulated depreciation as a signal of investment risk
Research Article July 1 2026
Audit report delays in the mandatory joint audit setting: a comparative study between the European Union and the MENA region
Mohammed Ibrahem Ali Hassan; Árpád Tóth; Katalin Borbély
International Journal of Accounting and Information Management (2026) https://doi.org/10.1108/IJAIM-05-2025-0160
View articletitled, Audit report delays in the mandatory joint audit setting: a comparative study between the European Union and the MENA region
Open the PDF for Audit report delays in the mandatory joint audit setting: a comparative study between the European Union and the MENA region in another window
Add to Citation Manager for Audit report delays in the mandatory joint audit setting: a comparative study between the European Union and the MENA region
Research Article August 7 2025
Unlocking compliance: assets impairment disclosure
Jaime Fernandes Teixeira; Amélia Oliveira
International Journal of Accounting and Information Management (2025) 33 (4): 624–745.
View articletitled, Unlocking compliance: assets impairment disclosure
Open the PDF for Unlocking compliance: assets impairment disclosure in another window
Add to Citation Manager for Unlocking compliance: assets impairment disclosure