This paper conducts a bibliometric analysis to map the evolution of financial statement analysis (FSA) research from 1937 to 2023, but the first substantial body of literature emerged from the 1970s. Drawing from 7,411 papers in the Scopus database, the paper applied the PRISMA protocol to...

The Western Balkans is experiencing an ongoing inflow of foreign direct investments (FDI) in the information and communications technology (ICT) industry as several European enterprises have already established their presence in the region. These inflows have generated large-scale ICT...

By employing the 2017 reform of China's financial statement presentation as an exogenous shock, we evaluate how the change shapes the likelihood of stock price crashes. Our analysis indicates that firms affected by the reform exhibit notably higher crash risk after the new reporting format is...