- Publisher: Elsevier B.V.
- ISSN: 0304405X
- Journal Impact Factor: 12.0
- SJR: 17.669
- Journal Quartile: Q1
- Publication Language: English
- Indexing: Scopus, Web of Science, UGC
- Open-Access: No
- Country of Publication: Netherlands
- H-Index: 331
- Publication Area: Accounting (Q1); Economics and Econometrics (Q1); Finance (Q1); Strategy and Management (Q1)