Vol. 23 No. 1 (2026)

Articles

• The impact of generative AI on institutional efficiency: Regulatory and trading evidence from financial markets

  Sepideh Khalafi, Ali Salari

  1-17

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• Anatomy of timing uncertainties in accruals

  Ana Carolina Kolozsvari, Marcelo Alvaro Da Silva Macedo

  18-47

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• The CEO compensation paradox: Evidence from a natural experiment in corporate governance

  Dishant Pandya, Ian A. Van Deventer

  48-59

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