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1-4 of 4
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
... systems may be better equipped to manage the impact of such exogenous shocks, ultimately improving their investment outcomes for several reasons. Geopolitical risk Corporate investment efficiency Corporate governance India Emerging market D81 G30 G34 E22 Geopolitical risk (GPR...
Includes: Supplementary data
Journal Articles
Journal:
Journal of Accounting Literature
Journal of Accounting Literature (2025) 47 (5): 249–269.
Published: 13 March 2025
... characteristics Corporate risk taking Engineering CEO Organisational policies D81 G32 G34 D23 Known for their stubbornness, especially when things aren’t working like they’re supposed to, they’ll keep trying new methods and coming up with creative and innovative strategies until it does work...
Journal Articles
Journal:
Journal of Accounting Literature
Journal of Accounting Literature (2026) 48 (3): 899–936.
Published: 16 September 2024
... with corporate tax avoidance. The findings imply that tax avoidance can be curbed by increasing (or decreasing) the tax (financial) risk confronting the CEOs. Superstition Risk averseness Risk trade-off Corporate tax avoidance H26 M41 D81 Guanming He is the corresponding author and can...
