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1-6 of 6
Keywords: G18
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Journal Articles
Journal of Financial Reporting and Accounting 1–22.
Published: 07 July 2026
... disclosure quality Government resident relocation Economic policy uncertainty Financing constraints Multiperiod DID Chinese evidence G18 G32 H70 M41 In the context of rapid global urbanization, cities serve as primary engines of economic growth, yet they concurrently grapple...
Journal Articles
Journal of Financial Reporting and Accounting 1–30.
Published: 11 March 2026
... © 2026 Emerald Publishing Limited 2026 Emerald Publishing Limited Licensed re-use rights only Accruals quality Investment efficiency Corporate social responsibility Institutional enforcement Financial reporting quality Institutional environment G18 M14 M41 G18 M14 M41...
Journal Articles
Journal of Financial Reporting and Accounting (2025)
Published: 08 August 2025
... access Financial obstacles Bribery E62 G18 M14 O31 Taxes have been a fundamental pillar of state budgets, forming a cornerstone of economic systems across eras. Throughout history, tax policies have played significant roles in either rescuing or collapsing systems. While taxes have...
Journal Articles
Journal of Financial Reporting and Accounting (2025)
Published: 04 March 2025
... in terms of their exposure to exogenous occurrences, performance, costs of financing and so on. Our purpose is to investigate the role of fund institutions, specifically, SWFs in dealing with climate risk mitigation. Green investments SWFs Paris agreement Renewables SDGs-7 11 and 13 F36 G18...
Journal Articles
Journal of Financial Reporting and Accounting (2025) 23 (4): 1450–1485.
Published: 09 December 2024
... texts to determine the importance of each study (El-Halaby et al., 2021 ; Magnacca and Giannetti, 2024). RegTech Financial regulation Regulatory technology Compliance technology Fintech Blockchain Bibliometrics Content analysis Compliance G18 G28 O32 O33 RegTech...
Journal Articles
Journal of Financial Reporting and Accounting (2022) 20 (2): 233–260.
Published: 27 August 2021
... diversity Gender diversity Corporate sustainability performance Product market competition G38 G18 M41 M43 M44 Corporate sustainability practices have evolved from simply to alleviate costs or to support reputation towards aligning sustainability agenda with the business values (Bonini...
