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Keywords: D81
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Journal Articles
Journal:
Journal of Accounting Literature
Journal of Accounting Literature (2026) 48 (5): 389–428.
Published: 21 April 2026
... Voluntary disclosure Confirmation hypothesis M41 D82 G38 D81 Economic policy uncertainty (EPU) is a widely recognised source of macro level uncertainty that can influence corporate disclosure behaviour, particularly during periods of heightened policy volatility. Arising from unpredictable...
Includes: Supplementary data
Journal Articles
Journal:
Journal of Accounting Literature
Journal of Accounting Literature (2025) 47 (5): 622–664.
Published: 31 October 2025
... and authors. The full terms of this licence may be seen at Link to the terms of the CC BY 4.0 licence . Geopolitical risk Corporate investment efficiency Corporate governance India Emerging market D81 G30 G34 E22 Geopolitical risk (GPR) encompasses uncertainties and potential...
Includes: Supplementary data
Journal Articles
Journal:
Journal of Accounting Literature
Journal of Accounting Literature (2025) 47 (5): 249–269.
Published: 13 March 2025
... is the corresponding author and can be contacted at: thewarapperumage.dissanayake@hdr.qut.edu.au , sulochana@mgt.rjt.ac.lk Corporate strategy CEO characteristics Corporate risk taking Engineering CEO Organisational policies D81 G32 G34 D23 Prior research highlights that CEOs...
Journal Articles
Journal:
Journal of Accounting Literature
Journal of Accounting Literature (2026) 48 (3): 899–936.
Published: 16 September 2024
... 08 2024 © Emerald Publishing Limited 2024 Emerald Publishing Limited Licensed re-use rights only Superstition Risk averseness Risk trade-off Corporate tax avoidance H26 M41 D81 Corporate tax avoidance refers to firm activities that lead to any reduction in explicit...
