New accounting information system: An application for a basic social benefit in Spain by Noemí Peña-Miguel, Joseba Iñaki De La Peña

Subjects: “…M40…”
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Do ex-bureaucrats on boards improve efficiency in intellectual capital? Evidence from an emerging country by Murat Ocak, Tamanna Dalwai, Vildan Evrim Altuk-Ozturk, Emrah Arioglu, Yasir Shahab, Ali Kablan

Subjects: “…M40…”
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Does ESG performance affect the financial performance of environmentally sensitive industries? A comparison between emerging and developed markets by Nasruzzaman Naeem, Serkan Cankaya, Recep Bildik

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Does auditing multiple clients affiliated with the same business group reduce audit quality? Evidence from an emerging market by Murat Ocak, Ali Kablan, Günay Deniz Dursun

Subjects: “…M40…”
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Can IFRS adoption mitigate earnings management in an emerging market? by Abdelnaser M. Mohamed Amer, Asil Azimli, Muri Wole Adedokun

Subjects: “…M40…”
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Business and financial information integration and voluntary management earnings forecasts by Jing Huang, Zipeng Mei, Zhe Li

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Air pollution, bid price bias, and IPO underpricing by Qi Wang, Zhong Ma, Haoyang Li, Lidong Zheng

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Are there trade-offs with mandating timely disclosure of cybersecurity incidents? Evidence from state-level data breach disclosure laws by Musaib Ashraf, John (Xuefeng) Jiang, Isabel Yanyan Wang

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Determinants of corporate carbon disclosure: A step towards sustainability reporting by Rajesh Desai

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Developing social entrepreneurial capability in Thai community enterprises: The roles of intellectual capital, creating shared value, and organizational agility on sustainability by Phiphop Somwethee, Jintanee Ru-Zhue, Somnuk Aujirapongpan, Anuman Chanthawong, Berto Usman

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Does innovation in environmental, social, and governance disclosures pay off in China? An integrated reporting perspective by Yanqi Sun, Cheng Xu, Rui Ding, Yuanyuan Cao

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ESG practices and corporate financial performance: Evidence from Borsa Istanbul by Ebru Saygili, Serafettin Arslan, Ayse Ozden Birkan

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Students’ perception of the auditing profession in Vietnam: The effect of proximity and knowledge on auditors’ stereotype by Ngoc Tran Thanh Thuy, Dung Truong Thi Hanh, Minh Ho Thi Hong

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Bridging Household Income Gap: Malaysia by Mohammad Zuhairie Zainudin, Hway-Boon Ong, Choy-Yoke Chong

Subjects: “…ousehold income, B40, M40, FMOLS, Granger causality…”
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Bridging Household Income Gap: Malaysia by Mohammad Zuhairie Zainudin, Ong Hway-Boon, Chong Choy-Yoke

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Exploring investor attention in Shariah markets, macroeconomic influences, and corporate performance: Insights from Indonesia by Berto Usman, Muhammad Geovani Hasnam, Ridwan Nurazi, Baihaqi, Somnuk Aujirapongpan

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A review of COVID-19 related research in accounting by Iman Harymawan, Nadia Klarita Rahayu

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Disclosure of operational performance in DSE listed companies. Do firm and industry characteristics matter? A balanced score card approach by Shaban Ngole, Ernest Mabonesho

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By Disobedience to Success: When Brand Value should be Measured in a Different Way than how the Theory Recommends by Kliestikova Jana, Kovacova Maria

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Factors affecting the implementation of environmental management accounting: A case study of pulp and paper manufacturing enterprises in Vietnam by Thu Hien Nguyen

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