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Issue
2 January - Volume 15, Issue 1, Pages 1 - 270
14 March - Volume 15, Issue 2, Pages 273 - 543
26 May - Volume 15, Issue 3, Pages 545 - 760
20 August - Volume 15, Issue 4, Pages 761 - 945
31 October - Volume 15, Issue 5, Pages 949 - 1160
Volume 15, Issue 4
20 August 2025
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ISSN
2042-1168
EISSN
2042-1176
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Transition to accrual accounting in a developing country: the perception of accounting professionals
Patrícia Gomes
;
Rui Salato
;
Carlos Ferreira
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for Transition to accrual accounting in a developing country: the perception of accounting professionals
Value relevance of cross-sectional earnings forecast model and the expected returns
Satinder Kaur
;
Sidharath Seth
;
Jaspal Singh
;
Prabhdeep Kaur
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for Value relevance of cross-sectional earnings forecast model and the expected returns
Chair–CEO age dissimilarity and firm value – evidence from China
Qida Hu
;
Md. Borhan Uddin Bhuiyan
;
Muhammad Nurul Houqe
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for Chair–CEO age dissimilarity and firm value – evidence from China
Debt incentivised income smoothing in Polish municipally-owned companies
Anna Białek-Jaworska
;
Agnieszka Krystyna Kopańska
;
Susana Cristina Rodrigues Aldeia
;
Marcin Potępa
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for Debt incentivised income smoothing in Polish municipally-owned companies
Ownership structure, earnings management and value relevance of loan loss provision components
Ashish Pandey
;
Kousik Guhathakurta
;
Gowtham Chinnasamy
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for Ownership structure, earnings management and value relevance of loan loss provision components
The effects of real earnings management on the relationship between ESG performance and investment efficiency
Neungruthai Petcharat
;
Pitan Sanpakdee
;
Pathompong Kookkaew
;
Joseph M. Mula
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Professional bodies and gender equality in accounting: exploring women’s perspectives in Ghana
Augustina Akonnor
;
Redeemer Krah
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for Professional bodies and gender equality in accounting: exploring women’s perspectives in Ghana
Analysing the disciplinary power of proactive monitoring bodies
Kevin Flowers
;
Wayne van Zijl
;
Asheer Jaywant Ram
;
Warren Maroun
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The impact of voluntary joint audits on earnings management: a perspective from the emerging market of Kuwait
Guest editorial: Introduction to the special issue on corporate governance, integrated reporting framework and sustainable business practices in emerging markets
Financial inclusion-related corporate communication of Bangladeshi banks: a moral legitimacy perspective
Financial reporting quality and capital structure: Do financial constraints matter?
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