Vol. 25, No. 1/2026

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

Authors: NingShan Hao and Voicu D. Dragomir

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

Authors: Nadia Albu

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

Authors: Florina G. Hutter and Juliane Wutzler

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

Authors: Mohammad Tareq, Abdullah Al Mahmud and Muhammad Shahin Miah

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Examining financial analyst herding behavior in collectivistic versus individualistic countries

Authors: Todd White, Gaurav Gupta and Scott Cohen

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