Journal of International Financial Management & Accounting最新文献

Climate Change Exposure and Trade Credit Provision 气候变化风险和贸易信贷提供

IF 5.5 3区管理学

Journal of International Financial Management & Accounting Pub Date : 2026-10-15 Epub Date: 2026-04-21 DOI: 10.1111/jifm.70013

Xinwei Fang, Joye Khoo, Adrian (Wai Kong) Cheung

引用次数: 0

Neurophysiological Methods in Accounting and Finance 会计和金融中的神经生理学方法

IF 5.5 3区管理学

Journal of International Financial Management & Accounting Pub Date : 2026-10-15 Epub Date: 2026-05-22 DOI: 10.1111/jifm.70016

Gaia Bassani, Silvio Vismara

{"title":"Neurophysiological Methods in Accounting and Finance","authors":"Gaia Bassani, Silvio Vismara","doi":"10.1111/jifm.70016","DOIUrl":"https://doi.org/10.1111/jifm.70016","url":null,"abstract":"<p>Recent advances in neuroscience have made neurophysiological methods increasingly accessible, creating a timely opportunity to rethink how accounting and financial decisions are studied. Yet accounting and finance research has been slow to exploit its full potential. This paper argues that neurophysiological methods are not merely novel measurement tools, but theory-enabling instruments that can reveal otherwise unobservable mechanisms underlying judgment, disclosure processing, incentives, ethics, and risk-taking. Drawing on a systematic review of 55 high-quality studies published in leading journals, we show how these methods uncover the roles of attention allocation, cognitive effort, emotional arousal, learning, and moral conflict in shaping accounting and financial decisions. Our analysis demonstrates that existing research remains heavily concentrated on eye-tracking, while EEG and fMRI are still underused despite their greater potential to discriminate between competing theoretical explanations. Building on this evidence, we develop a mechanism-based framework that integrates neuroaccounting and neurofinance and repositions neurophysiological methods from a peripheral methodological novelty to a central analytical resource for international financial management and accounting research. We further derive a prioritized research agenda that identifies where these methods can generate the strongest theoretical leverage, the clearest cross-domain insights, and the most consequential advances for future scholarship.</p>","PeriodicalId":46659,"journal":{"name":"Journal of International Financial Management & Accounting","volume":"37 3","pages":"608-646"},"PeriodicalIF":5.5,"publicationDate":"2026-10-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/jifm.70016","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"149177596","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The Effect of Financial Statement Comparability on Cost Stickiness 财务报表可比性对成本粘性的影响

IF 5.5 3区管理学

Journal of International Financial Management & Accounting Pub Date : 2026-10-15 Epub Date: 2026-01-18 DOI: 10.1111/jifm.70009

Heung-Jae Jeon, Sumi Jung

引用次数: 0

Corporate Internationalization and Green Innovation 企业国际化与绿色创新

IF 5.5 3区管理学

Journal of International Financial Management & Accounting Pub Date : 2026-10-15 Epub Date: 2026-01-14 DOI: 10.1111/jifm.70011

Xiaozhi Huang, Xiaoyi Qu, Riadh Manita, Wanfu Li

{"title":"Corporate Internationalization and Green Innovation","authors":"Xiaozhi Huang, Xiaoyi Qu, Riadh Manita, Wanfu Li","doi":"10.1111/jifm.70011","DOIUrl":"https://doi.org/10.1111/jifm.70011","url":null,"abstract":"<div>\u0000 \u0000 <p>The current research investigates whether corporate internationalization influences green innovation and how it does so. Although many previous studies have focused on the factors that drive green innovation, corporate internationalization as a potential driver and the mechanisms through which it affects green innovation remain underexamined. Using a dataset comprising 26,216 observations at the firm-year level on listed enterprises in China from 2007 to 2018, we demonstrate that corporate internationalization enhances firms' green innovation, with media attention acting as a key transmission channel. This positive effect appears stronger among government-controlled enterprises, large companies, and those characterized by more robust corporate governance practices. Further cross-sectional test reveals that the positive effect remains consistent across host countries with different levels of development, suggesting that internationalization plays a consistently supportive role in firms' green innovation efforts, regardless of the host country's development status. Moreover, the upgrading effect of corporate internationalization on green innovation significantly enhances corporate value.</p>\u0000 </div>","PeriodicalId":46659,"journal":{"name":"Journal of International Financial Management & Accounting","volume":"37 3","pages":"517-538"},"PeriodicalIF":5.5,"publicationDate":"2026-10-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"149177301","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Big Data in the Tax Office: How Tax Enforcement Shapes Corporate Innovation 税务办公室的大数据：税务执法如何影响企业创新

IF 5.5 3区管理学

Journal of International Financial Management & Accounting Pub Date : 2026-10-15 Epub Date: 2026-03-27 DOI: 10.1111/jifm.70012

Liguang Zhang, Wanyi Chen, Zhe Zhang, Genjie Zhang

{"title":"Big Data in the Tax Office: How Tax Enforcement Shapes Corporate Innovation","authors":"Liguang Zhang, Wanyi Chen, Zhe Zhang, Genjie Zhang","doi":"10.1111/jifm.70012","DOIUrl":"https://doi.org/10.1111/jifm.70012","url":null,"abstract":"<div>\u0000 \u0000 <p>While prior research has examined how tax policy affects corporate innovation, the impact of tax enforcement in a digital governance setting remains unclear. This study analyzes how tax enforcement shapes firm innovation by exploiting the rollout of the tax administration information system reform as a quasi-natural experiment and applying a staggered difference-in-differences design to Chinese A-share listed firms from 2007 to 2022. The results show that intensified tax enforcement is associated with a significant increase in corporate R&D investment, especially for firms subject to stronger governmental tax pressure, weaker external information environments, lower market competition, and stronger tax avoidance incentives. Mechanism analyses show that improved information transparency, which relaxes financing constraints and mitigates managerial career concerns, is the primary channel, rather than R&D manipulation. Overall, the findings enrich the literature on the economic consequences of tax enforcement, advance understanding of the institutional drivers of innovation, and highlight the role of information technology in modern tax administration and innovation-oriented tax design.</p>\u0000 </div>","PeriodicalId":46659,"journal":{"name":"Journal of International Financial Management & Accounting","volume":"37 3","pages":"564-583"},"PeriodicalIF":5.5,"publicationDate":"2026-10-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"149177582","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

IF 8.2 3区管理学

Journal of International Financial Management & Accounting Pub Date : 2026-05-12

引用次数: 0

IF 8.2 3区管理学

Journal of International Financial Management & Accounting Pub Date : 2026-05-12

引用次数: 0

IF 8.2 3区管理学

Journal of International Financial Management & Accounting Pub Date : 2026-01-14

引用次数: 0

IF 8.2 3区管理学

Journal of International Financial Management & Accounting Pub Date : 2026-01-14

引用次数: 0

IF 8.2 3区管理学

Journal of International Financial Management & Accounting Pub Date : 2026-01-06

引用次数: 0