Accounting And Finance

Accounting And Finance

会计和金融

  • 4区 中科院分区
  • Q2 JCR分区

高引用文章

文章名称 引用次数
Women on boards and greenhouse gas emission disclosures 18
Corporate social responsibility performance, financial distress and firm life cycle: evidence from Australia 17
Stock price crash risk: review of the empirical literature 16
The influence of institutional contexts on the relationship between voluntary carbon disclosure and carbon emission performance 16
Female audit committee members and their influence on audit fees 16
Disruption of financial intermediation by FinTech: a review on crowdfunding and blockchain 15
Economic policy uncertainty and stock price crash risk 13
The impact of undergraduate personal finance education on individual financial literacy, attitudes and intentions 11
A review of accounting research in Australasia 11
The joint influence of financial risk perception and risk tolerance on individual investment decision-making 11
Financial literacy amongst elderly Australians 9
Corporate social responsibility and dividend policy 8
Discretion in bank loan loss allowance, risk taking and earnings management 8
Burnout among university accounting educators in Australia and New Zealand: determinants and implications 8
The effects of board gender diversity on a firm's risk strategies 7
Do long-term institutional investors foster corporate innovation? 7
Does auditor gender affect issuing going-concern decisions for financially distressed clients? 7
How do political connections cause SOEs and non-SOEs to make different M&A decisions/performance? Evidence from China 7
Short selling, margin buying and stock return in China market 7
Determinants of discretionary fair value measurements: the case of Level 3 assets in the banking sector 6
Vine copulas: modelling systemic risk and enhancing higher-moment portfolio optimisation 6
Qualitative accounting research: dispelling myths and developing a new research agenda 6
What about your qualitative cousins? Adapting the pitching template to qualitative research 6
Research-teaching yin-yang? An empirical study of accounting and finance academics in Australia and New Zealand 5
Stock price crash risk and internal control weakness: presence vs. disclosure effect 5
Discretionary accruals: signalling or earnings management in Australia? 5
Corporate distress prediction in China: a machine learning approach 5
Fashion or future: does creating shared value pay? 5
Can short selling improve internal control? An empirical study based on the difference-in-differences model 5
Corporate diversification, institutional investors and internal control quality 5
Audit report lag: the role of auditor type and increased competition in the audit market 5
Discovering bank risk factors from financial statements based on a new semi-supervised text mining algorithm 5
Remuneration committees, shareholder dissent on CEO pay and the CEO pay-performance link 5
The decreasing value of non-SOEs' political connections during China's anti-corruption campaign: evidence and mechanism 4
Predicting FTSE 100 returns and volatility using sentiment analysis 4
Low-frequency volatility of real estate securities and macroeconomic risk 4
Research horizons for public and private not-for-profit sector reporting: moving the bar in the right direction 4
Politically connected independent directors and corporate fraud in China 4
Do exchange-traded fund flows increase the volatility of the underlying index? Evidence from the emerging market in China 4
The changing technological environment and the future of behavioural research in accounting 4
A practice theoretical analysis of the irrelevance of integrated reporting to mainstream sell-side analysts 4
Politically connected boards, value or cost: evidence from a natural experiment in China 4
Analysts' stock recommendations, earnings growth and risk 3
Herding in frontier stock markets: evidence from the Vietnamese stock market 3
Are paper winners gamblers? Evidence from Australian retail investors 3
Corporate social responsibility and financial fraud: evidence from China 3
How can the public trust charities? The role of performance accountability reporting 3
A review of research on regulation changes in the Asia-Pacific region 3
Short-selling constraints and corporate payout policy 3
Corporate governance and the sensitivity of investments to cash flows 3