Items where Division is "Finance and Accounting" and Year is 2026

A

Afolabi, H., Ram, R. ORCID: https://orcid.org/0000-0003-3130-6275 and Sogbesan, A. (2026) Beyond the reports: Cultural pressures, unheard voices, and the climate accountability gap in oil and gas sector governance. Business Strategy and the Environment. ISSN 1099-0836 (In Press)

Alexandridis, G., Huang, Z. and Oikonomou, I. (2026) On the importance of credit rating distance: evidence from mergers and acquisitions. Review of Quantitative Finance and Accounting. ISSN 1573-7179 doi: 10.1007/s11156-026-01512-x

Ali, M. Y. ORCID: https://orcid.org/0009-0001-1089-4859, Alsagr, N. ORCID: https://orcid.org/0009-0004-9826-0704, Apergis, N. and Islam, M. ORCID: https://orcid.org/0000-0001-7472-7585 (2026) Climate risk and capital resilience in EU deposit‐taking financial institutions: insights into environmental and cultural dynamics. Business Strategy and the Environment, 35 (3). pp. 3740-3759. ISSN 1099-0836 doi: 10.1002/bse.70352

Almajali, O., Holmes, P. and Xu, B. ORCID: https://orcid.org/0000-0003-3512-5834 (2026) Segment information disclosure and trade credit. Journal of Financial Research. ISSN 1475-6803 (In Press)

B

Biswas, S. ORCID: https://orcid.org/0000-0003-3124-5070, Koufopoulos, K. and Nguyen, T. M. (2026) Revisiting "A theory of debt maturity and innovation" [J. Econ. Theory 218 (2024) 105828]. Journal of Economic Theory, 234. 106167. ISSN 1095-7235 doi: 10.1016/j.jet.2026.106167

Brooks, C. ORCID: https://orcid.org/0000-0002-2668-1153 and Farkas, M. (2026) Chasing ratings, losing impact: the effects of journal lists on publication patterns in business and management. Research Policy, 55 (6). 105514. ISSN 1873-7625 doi: 10.1016/j.respol.2026.105514

C

Cathcart, L., Ding, Z., Dufour, A. ORCID: https://orcid.org/0000-0003-0519-648X, Rossi, L. and Varotto, S. ORCID: https://orcid.org/0000-0001-5328-5327 (2026) Rain or shine, default risks align: exploring the climate-default nexus in small and micro firms. European Journal of Finance. ISSN 1466-4364 doi: 10.1080/1351847X.2026.2634814 (In Press)

Chen, J., Jing, C., Keasey, K. and Xu, B. ORCID: https://orcid.org/0000-0003-3512-5834 (2026) Government procurement and corporate environmental policies. Journal of Financial and Quantitative Analysis, 61 (3). pp. 1178-1215. ISSN 1756-6916 doi: 10.1017/S0022109025102111

Chen, J., Su, X., Tian, X., Xu, B. ORCID: https://orcid.org/0000-0003-3512-5834 and Zhang, X. (2026) Do product market threats discipline corporate misconduct? Journal of Financial and Quantitative Analysis. ISSN 1756-6916 doi: 10.1017/S0022109026102919

Clements, M. ORCID: https://orcid.org/0000-0001-6329-1341 and Wang, S. ORCID: https://orcid.org/0000-0003-2113-5521 (2026) Do professionals’ inflation forecasts incorporate the beliefs of others? A functional data approach. International Journal of Forecasting. ISSN 0169-2070 doi: 10.1016/j.ijforecast.2026.05.006 (In Press)

D

Dang, T. D., Hollstein, F. and Prokopczuk, M. (2026) Factor pricing across asset classes. Journal of Empirical Finance, 87. 101688. ISSN 0927-5398 doi: 10.1016/j.jempfin.2026.101688

Dionysopoulos, L. and Makridis, C. A. ORCID: https://orcid.org/0000-0002-6547-5897 (2026) Central bank digital currency rhetoric and stablecoin market responses. Journal of the Royal Statistical Society Series A: Statistics in Society, 189 (2). pp. 630-645. ISSN 1467-985X doi: 10.1093/jrsssa/qnaf172

Dong, Q., Marcato, G. ORCID: https://orcid.org/0000-0002-6266-4676 and Zheng, C. ORCID: https://orcid.org/0000-0002-3480-0167 (2026) Worldwide board reforms and cross-border M&A flows. Journal of Corporate Finance, 98. 102970. ISSN 1872-6313 doi: 10.1016/j.jcorpfin.2026.102970

E

El Hajjar, S. ORCID: https://orcid.org/0000-0002-5664-8346, Gebka, B., Duxbury, D. and Su, C. (2026) Behavioral effects of capital market regulations on investor (ir)rationality and market (in)efficiency: evidence from MAD and TPD EU directives. Journal of Economic Behavior & Organization, 244. 107497. ISSN 2328-7616 doi: 10.1016/j.jebo.2026.107497

El Hajjar, S., Enilov, M. and Gebka, B. (2026) Cryptocurrency investors’ herding and overconfidence: evidence from compounded uncertainty shocks. Journal of International Financial Markets, Institutions and Money, 111. 102377. ISSN 1873-0612 doi: 10.1016/j.jebo.2026.107497

H

Heidarzadeh, A. (2026) Essays on deep learning in option pricing. PhD thesis, University of Reading. doi: 10.48683/1926.00129276

Horváth, L., Lazar, E. ORCID: https://orcid.org/0000-0002-8761-0754, Liu, Z., Wang, S. ORCID: https://orcid.org/0000-0003-2113-5521 and Xue, X. (2026) Sequential monitoring for changes in dynamic semiparametric risk models. Journal of Business & Economic Statistics, 44 (2). pp. 482-496. ISSN 0735-0015 doi: 10.1080/07350015.2025.2540071

J

Jelic, R., Yu, X. and Zhou, D. ORCID: https://orcid.org/0000-0003-4238-0526 (2026) Private equity diversity and talent: do they matter for acquisitive growth? Entrepreneurship Theory and Practice, 50 (3). pp. 671-721. ISSN 1540-6520 doi: 10.1177/10422587251385536

Jia, H., Huang, X. ORCID: https://orcid.org/0000-0003-4531-3070, Li, C. and Zhang, W. (2026) MD&A disclosure and investment efficiency: evidence from Chinese listed firms. International Journal of Accounting and Information Management, 34 (2). pp. 438-474. ISSN 1758-9037 doi: 10.1108/IJAIM-12-2024-0456

Jiang, H., Lazar, E. ORCID: https://orcid.org/0000-0002-8761-0754 and Marra, M. ORCID: https://orcid.org/0000-0003-0810-7323 (2026) Improving implied volatility forecasts for American options using neural networks. The Journal of Futures Markets. ISSN 1096-9934 (In Press)

Jing, C., Xu, B. ORCID: https://orcid.org/0000-0003-3512-5834 and Zuo, L. (2026) Do financial disclosures affect corporate sustainability practices? Journal of Accounting and Economics. 101901. ISSN 1879-1980 doi: 10.1016/j.jacceco.2026.101901 (In Press)

K

Kapetanios, G., Koutroumpis, P. ORCID: https://orcid.org/0000-0002-2281-7236, Tsoukis, C. and Glebkina, E. (2026) Expansionary and contractionary fiscal multipliers in the United States. International Journal of Finance & Economics, 31 (2). pp. 2144-2159. ISSN 1099-1158 doi: 10.1002/ijfe.70034

L

Lauter, T., Prokopczuk, M. and Trück, S. (2026) Commodity financialization and electronification: evidence from high-frequency data. Review of derivatives research, 29. 15. ISSN 1573-7144 doi: 10.1007/s11147-026-09235-w

Lopetuso, E. and Clements, M. ORCID: https://orcid.org/0000-0001-6329-1341 (2026) Weak Exogeneity, Driving Trends and Non-Causality Is Dynamic Adjustment Informative about Causality? Oxford Bulletin of Economics and Statistics. ISSN 0305-9049 (In Press)

M

Mansaray, A. N. (2026) Accountability in local context: global notions and lived realities in Sierra Leone. PhD thesis, University of Reading. doi: 10.48683/1926.00131129

Molnár, A. ORCID: https://orcid.org/0000-0001-5299-0091 (2026) Declining female participation: mechanisms at play on the Viennese private annuity market, c. 1360 – 1450. Economic History Review. ISSN 1468-0289 doi: 10.1111/ehr.70102

N

Nguyen, Q. T.K. ORCID: https://orcid.org/0000-0003-0179-3973 and Cooper, M. ORCID: https://orcid.org/0000-0002-5777-6489 (2026) Special purpose entities in the organisational structures of multinational enterprises: a systematic literature review and discussion of future research directions. Multinational Business Review, 34 (2). pp. 323-378. ISSN 2054-1686 doi: 10.1108/MBR-02-2025-0052

P

Puwanenthiren, P., Alam, M. S., Bin Hasan, S. ORCID: https://orcid.org/0009-0001-4827-1964 and Nadarajah, S. (2026) Making the intangible tangible: organizational capital and stock liquidity. British Journal of Management. ISSN 1045-3172 (In Press)

R

Rodnyansky, A., Timmer, Y. and Yago, N. (2026) Intervening against the Fed. Journal of Financial Economics, 179. 104265. ISSN 1879-2774 doi: 10.1016/j.jfineco.2026.104265

S

Stenka, R. ORCID: https://orcid.org/0000-0003-3103-2307, Parlakkaya, E. ORCID: https://orcid.org/0009-0009-0765-9493 and Georgiou, O. (2026) Constructing the convenient stakeholder in ‘best practice’ integrated reporting. Accounting and Business Research. ISSN 2159-4260 doi: 10.1080/00014788.2026.2672412 (In Press)

Su, Y., Brooks, C. ORCID: https://orcid.org/0000-0002-2668-1153, Lucey, B. and Urquhart, A. (2026) Journal ratings changes: implications for author diversity and research characteristics. Research Policy, 55 (2). 105377. ISSN 1873-7625 doi: 10.1016/j.respol.2025.105377

Swalih, M., Ram, R. ORCID: https://orcid.org/0000-0003-3130-6275 and Tew, E. (2026) Environmental management accounting in private hospitals: navigating competing strategic priorities for sustainable decision-making. Business Strategy and the Environment. ISSN 1099-0836 (In Press)

V

Visentin, G. A. ORCID: https://orcid.org/0009-0004-5229-5100 (2026) Financial risks of biodiversity loss: a review. International Review of Economics & Finance, 106. 104894. ISSN 1059-0560 doi: 10.1016/j.iref.2026.104894

W

Wang, Y. (2026) Real effects of R&D tax policies: corporate investment decisions and stock market responses. PhD thesis, University of Reading. doi: 10.48683/1926.00130979

Wu, Z., Liu, R., Dai, J. and Luo, D. (2026) Multimodal insights into credit risk modelling: integrating climate and text data for default prediction. Information Systems Frontiers. ISSN 1572-9419 doi: 10.1007/s10796-026-10739-x

X

Xue, Y., Bin Hasan, S. ORCID: https://orcid.org/0009-0001-4827-1964 and Kabir, M. (2026) Climate change exposure and M&A: global evidence. Journal of International Financial Markets, Institutions and Money, 111. 102356. ISSN 1873-0612 doi: 10.1016/j.intfin.2026.102356

Z

Zhang, Y., Kappou, K. ORCID: https://orcid.org/0000-0002-5047-8104 and Urquhart, A. ORCID: https://orcid.org/0000-0001-8834-4243 (2026) Conditional demand for lottery-type stocks: information spillovers and asset prices comovement. International Review of Financial Analysis, 113. 105145. ISSN 1873-8079 doi: 10.1016/j.irfa.2026.105145

Zhu, X. and Yang, J. H. ORCID: https://orcid.org/0000-0002-2394-3058 (2026) Exploring the role of generative AI in international students’ cross-cultural adaptation: a stimulus-organism-response framework approach. International Journal of Educational Development, 122. 103568. ISSN 0738-0593 doi: 10.1016/j.ijedudev.2026.103568