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Issue
1 January - Volume 52, Issue 1, Pages 1 - 198
20 January - Volume 52, Issue 2, Pages 201 - 402
2 March - Volume 52, Issue 3, Pages 405 - 591
19 March - Volume 52, Issue 4, Pages 593 - 769
7 April - Volume 52, Issue 5, Pages 773 - 943
18 May - Volume 52, Issue 6, Pages 945 - 1114
Volume 52, Issue 6
18 May 2026
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ISSN
0307-4358
EISSN
1758-7743
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Inferring accounting conservatism from textual analysis of 10-K forms
Mahnaz Paydarzarnaghi
;
J. David Diltz
;
Salil K. Sarkar
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Navigating turbulence: female CEOs and its impact on volatility during exceptional events. The case of the European insurance sector
Maria-Encina Morales-de-Vega
;
Maria-Carmen García-Centeno
;
Ricardo Palomo-Zurdo
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Deciphering insider selling: evidence from the IPO lock-up expirations
Wonik Choi
;
Jongha Lim
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Crypto’s big break? Market reactions to SEC endorsement
Nishant Sapra
;
Jyoti Dua
;
Deepak Kumar Tripathi
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for Crypto’s big break? Market reactions to SEC endorsement
Impact of CEO gender on firm performance: a dual mediation of venture capital and corporate social responsibility
Aroua Ayadi
;
Rim Zouari-Hadiji
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for Impact of CEO gender on firm performance: a dual mediation of venture capital and corporate social responsibility
Industrial sector clustering of corporate leverage: implications for financial management in Visegrad economies
Katarina Valaskova
;
Dominika Gajdosikova
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for Industrial sector clustering of corporate leverage: implications for financial management in Visegrad economies
Exploring the role of intellectual capital in shaping bank performance: evidence from Indonesia
Pochin Shiue
;
Vania Elvina
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for Exploring the role of intellectual capital in shaping bank performance: evidence from Indonesia
Have tax incentives increased R&D investment in equipment manufacturing firms? An empirical study based on the life cycle theory of enterprises
Yan Ma
;
Xijin Sun
;
Jingying Gu
;
Haonan Chen
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for Have tax incentives increased R&D investment in equipment manufacturing firms? An empirical study based on the life cycle theory of enterprises
The influence of financial leverage on accrual-based earnings management: insights from listed Indian firms
Biswajit Ghose
;
Jyoti Borgohain
;
Najul Laskar
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for The influence of financial leverage on accrual-based earnings management: insights from listed Indian firms
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Capital budgeting techniques: a proposal for improvement
Does private interaction influence ESG rating divergence? Evidence from corporate site visits in China
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