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Keywords: G21
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Journal Articles
Journal:
Journal of Accounting Literature
Journal of Accounting Literature 1–28.
Published: 21 May 2026
..., thereby generating a continuous flow of information that enhances monitoring by the controlling shareholder (Dou et al., 2022). Controlling shareholders' fund management FSAs Corporate governance Stock price crash risk G32 O16 G21 G34 National Natural Science Foundation...
Journal Articles
Journal:
Journal of Accounting Literature
Journal of Accounting Literature 1–23.
Published: 09 February 2026
... the ESG rule for retirement plan fiduciaries [5] . G21 G32 G24 H3a. The ESG-based matching behavior between borrowers and lenders, which is expected under H1 , is more pronounced in politically liberal (“blue”) states. H3b. The association between...
Journal Articles
Journal:
Journal of Accounting Literature
Journal of Accounting Literature 1–20.
Published: 12 August 2025
... 2 + γ i 2 h i , t − 1 ε t | Ω t − 1 N ( 0 , h t ) US Reciprocal tariffs Financial contagion Spillover Trading partners Liberation day tariffs G15 G20 G21 G22 G23 In recent years, protectionist trade policies have...
Journal Articles
Journal:
Journal of Accounting Literature
Journal of Accounting Literature (2025)
Published: 27 June 2025
... Publishing Limited 2025 Emerald Publishing Limited Licensed re-use rights only Robot adoption Loan pricing Default risk Information risk G21 G32 City-level political and economic data are obtained from the China Stock Market and Accounting Research (CSMAR) database. Our sample period...
Journal Articles
Journal:
Journal of Accounting Literature
Journal of Accounting Literature (2025)
Published: 10 April 2025
... a Chinese–foreign joint venture bank, or establishing a wholly foreign-owned bank [7] . G21 G32 G33 International financial liberalization in recent decades has fostered foreign investment in emerging economies and attracted much attention from academics and policymakers [1...
Journal Articles
Journal:
Journal of Accounting Literature
Journal of Accounting Literature (2024)
Published: 15 November 2024
... intermediation Integrated analysis Regulatory arbitrage G21 G28 The extant literature has empirically examined the relationship between regulatory reforms and bank operations and performance worldwide. Numerous studies have examined banking activities and their regulatory implications following...
Includes: Supplementary data
Journal Articles
Journal:
Journal of Accounting Literature
Journal of Accounting Literature (2026) 48 (2): 449–471.
Published: 09 July 2024
... © Emerald Publishing Limited 2024 Emerald Publishing Limited Licensed re-use rights only Interpersonal population diversity Bank misconduct US banks G20 G21 G34 Does the interpersonal population diversity of executive board members impact on the likelihood of a bank...
