- Publisher: Wiley-Blackwell Publishing Ltd
- ISSN: 0306686X, 14685957
- SJR: 1.263
- Journal Quartile: Q1
- Indexing: Scopus, UGC
- Open-Access: No
- Country of Publication: United Kingdom
- H-Index: 96
- Publication Area: Accounting (Q1); Business, Management and Accounting (miscellaneous) (Q1); Finance (Q1)