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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
... Stock price crash risk G32 O16 G21 G34 National Natural Science Foundation of China 72362011 http://dx.doi.org/10.13039/501100001809 Hainan Provincial Natural Science Foundation of China 725RC726 Funding: This work is supported by the National Natural Science...
Journal Articles
Journal:
Journal of Accounting Literature
Journal of Accounting Literature 1–23.
Published: 09 February 2026
... Emerald Publishing Limited 2026 Emerald Publishing Limited Licensed re-use rights only ESG risk Syndicated lending Cost of loans Information asymmetry Bank monitoring G21 G32 G24 In recent years, ESG issues have attracted significant attention. Both borrower firms and lending...
Journal Articles
Journal:
Journal of Accounting Literature
Journal of Accounting Literature 1–20.
Published: 12 August 2025
... Financial contagion Spillover Trading partners Liberation day tariffs G15 G20 G21 G22 G23 where Q ̅ is the “unconditional variance matrix” of u i , t ; a > 0 and b > 0 ; with ( a + b ) < 1 . where Ω i , t...
Journal Articles
Journal:
Journal of Accounting Literature
Journal of Accounting Literature (2025)
Published: 27 June 2025
... issue by analyzing the effect of robot adoption on loan pricing (i.e. interest rates). Robot adoption Loan pricing Default risk Information risk G21 G32 Our study contributes to the existing literature in two key ways. First, it expands the research on robot adoption by identifying...
Journal Articles
Journal:
Journal of Accounting Literature
Journal of Accounting Literature (2025)
Published: 10 April 2025
... G21 G32 G33 While researchers have extensively investigated how foreign ownership affects various aspects of banking operations—including risk-taking, performance, market power, efficiency, and prudential behaviour (García-Herrero et al., 2009 ; Jiang et al., 2013 ; Cheng...
Journal Articles
Journal:
Journal of Accounting Literature
Journal of Accounting Literature (2024)
Published: 15 November 2024
... Licensed re-use rights only Bank business strategy Bank performance Bank risk Financial intermediation Integrated analysis Regulatory arbitrage G21 G28 The extant literature has empirically examined the relationship between regulatory reforms and bank operations and performance...
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...
