Category Archives: 1/2026

Examining financial analyst herding behavior in collectivistic versus individualistic countries

DOI: 10.24818/jamis.2026.01005 Vol. 25, No. 1, pp. 131-161, 2026 © 2026. This work is openly licensed via CC BY 4.0. Author(s): Todd Whitea, Gaurav Gupta1,b and Scott Cohenc a University of North Carolina at Pembroke, United States b University of … Continue reading

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How U.S. firms adjusted capital structure after the Tax Cuts and Jobs Act: Empirical evidence

DOI: 10.24818/jamis.2026.01004 Vol. 25, No. 1, pp. 106-130, 2026 © 2026. This work is openly licensed via CC BY 4.0. Author(s): Mohammad Tareq1,a, b, Abdullah Al Mahmudb and Muhammad Shahin Miahc a Department of Industrial Management, New Uzbekistan University, Tashkent, … Continue reading

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Prompting to extract data inputs for accounting systems from heterogeneous data sources

DOI: 10.24818/jamis.2026.01003 Vol. 25, No. 1, pp. 70-105, 2026 © 2026. This work is openly licensed via CC BY 4.0. Author(s): Florina G. Huttera and Juliane Wutzler1,b a Hasso Plattner Institute, Germany b Worms University of Applied Sciences, Germany 1 … Continue reading

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Exploring the influence of institutional factors on the segment disclosure practices of large European listed entities

DOI: 10.24818/jamis.2026.01002 Vol. 25, No. 1, pp. 29-69, 2026 © 2026. This work is openly licensed via CC BY 4.0. Author(s): Nadia Albu1,a a Bucharest University of Economic Studies, Bucharest, Romania 1 Corresponding author: Nadia Albu, Department of Accounting and … Continue reading

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Nuclear Energy and Sustainable Business Models: Comparative Analysis of Corporate Reporting in the European Union

DOI: 10.24818/jamis.2026.01001 Vol. 25, No. 1, pp. 5-28, 2026 © 2026. This work is openly licensed via CC BY 4.0. Author(s): NingShan Haoa and Voicu D. Dragomir1,b a Doctoral School of Accounting, Bucharest University of Economic Studies, Bucharest, Romania b … Continue reading

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