Research classified by Journal of Economic Literature (JEL) codes

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Top JEL
/ M: Business Administration and Business Economics; Marketing; Accounting; Personnel Economics
/ / M4: Accounting
/ / / M40: General
/ / / M41: Accounting
/ / / M42: Auditing
/ / / M48: Government Policy and Regulation
/ / / M49: Other

2022

• Pavla Slavíčková, 2022, "Development of cameral accounting in Czechia and abroad
  [Vývoj kamerálního účetnictví u nás a v zahraničí]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2022, issue 1, pages 21-34, DOI: 10.18267/j.cfuc.571.
• Dafydd Mali & Hyoung-Joo Lim, 2022, "Does relative (absolute) efficiency affect capital costs?," Annals of Operations Research, Springer, volume 315, issue 2, pages 1037-1060, August, DOI: 10.1007/s10479-021-04159-0.
• Vera Gelashvili & María-Jesús Segovia-Vargas & María-del-Mar Camacho-Miñano, 2022, "What factors condition the financial viability of sheltered employment centres? Empirical evidence," Review of Managerial Science, Springer, volume 16, issue 2, pages 459-482, February, DOI: 10.1007/s11846-021-00450-3.
• Huizheng Liu & Jiaqi Zhou, 2022, "Do Female CFOs Reduce Disclosure Violations in Listed Companies? Empirical evidence from China's capital market," Advances in Management and Applied Economics, SCIENPRESS Ltd, volume 12, issue 3, pages 1-6.
• Christy FLORENCE & Yanuar Nanok SOENARNO, 2022, "Healthcare Companies Performance before and during Covid-19: Empirical Evidence from 150 companies in Indonesia, Malaysia, and Singapore," Business & Management Compass, University of Economics Varna, issue 1-2, pages 91-106.
• Yeh Yaying C. & Venezia Chiulien C. & Yang Tzu-Ya, 2022, "The Relationship Between CFO Qualifications and Internal Control Weakness," Financial Internet Quarterly (formerly e-Finanse), Sciendo, volume 18, issue 2, pages 21-29, June, DOI: 10.2478/fiqf-2022-0010.
• Podgórska Joanna & Mormul Katarzyna & Maksymowicz Janusz, 2022, "The risk identification and assesment on the example of companies from the automotive industry in Poland," Financial Internet Quarterly (formerly e-Finanse), Sciendo, volume 18, issue 4, pages 89-99, December, DOI: 10.2478/fiqf-2022-0030.
• Alharbi Macc Afaf M. & Al-Adeem Khalid Rasheed, 2022, "A Defense on Accounting Discretion: An Empirical Inquiry based on Users’ Awareness," Financial Markets, Institutions and Risks, Sciendo, volume 6, issue 3, pages 26-39, September, DOI: 10.21272/fmir.63.26-39.2022.
• Górska Anna & Pikos Anna & Dobija Dorota & Grossi Giuseppe, 2022, "Autonomy Without Accountability in Resource Allocation Reforms: Blending Old and New Logic in Universities," Journal of Management and Business Administration. Central Europe, Sciendo, volume 30, issue 2, pages 43-82, June, DOI: 10.7206/cemj.2658-0845.75.
• Lazăr Pleşa Teodora Nicoleta & Popescu Constanța & Pleşa Iliodor Tiberiu, 2022, "COVID 19 Pandemic and the Reaction of the Supreme Audit Institutions. Lessons Learned at the End of the Pandemic," Valahian Journal of Economic Studies, Sciendo, volume 13, issue 1, pages 55-66, April, DOI: 10.2478/vjes-2022-0006.
• Dahlhoff, Jürgen & Do, Tony, 2022, "Die im Dunkeln sieht man nicht - Empirische Erkenntnisse zu IAS 24 „Angaben über Beziehungen zu nahestehenden Unternehmen und Personen“ für die Geschäftsjahre 2013 bis 2020," EconStor Preprints, ZBW - Leibniz Information Centre for Economics, number 261198.
• Eichfelder, Sebastian & Noack, Mona & Noth, Felix, 2022, "The impact of financial transaction taxes on stock markets: Short-run effects, long-run effects, and reallocation of trading activity," IWH Discussion Papers, Halle Institute for Economic Research (IWH), number 12/2022.

2021

• Rakia Riguen & Bassem Salhi & Anis Jarboui, 2021, "The Impact of Audit Characteristics on Corporate Tax Avoidance: The Moderating Role of Gender Diversity," Scientific Annals of Economics and Business (continues Analele Stiintifice), Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, volume 68, issue 1, pages 97-114, March, DOI: 10.47743/saeb-2021-0002.
• Teodora Nicoleta LAZAR PLESA & ConstanÈ›a POPESCU & Iliodor Tiberiu PLESA, 2021, "Covid-19 Pandemic And The Impact On Public Management," Internal Auditing and Risk Management, Athenaeum University of Bucharest, volume 62, issue 2, pages 67-78, June.
• Elnur Aliyev, 2021, "Management of Operations in Corporate Governance," The Scientific-Analytical Journal "Economic Reforms", Center for Analysis of Economic Reforms and Communication of the Republic of Azerbaijan, volume 2021, issue 1, pages 69-76, December.
• Sophie Bollinger & Thierry Burger-Helmchen, 2021, "Du contrôle de l’innovation à la créativité : vers un cadre intégrateur," Revue d'économie industrielle, De Boeck Université, volume 0, issue 2, pages 223-247.
• Wided Bouaine & Yosr Hrichi, 2021, "Impact of the political experience on the firm's performance: Case of Tunisian companies after the 2011 revolution," Economics Bulletin, AccessEcon, volume 41, issue 4, pages 2612-2624.
• Obiamaka Adaeze Nwobu & Collins Ngwakwe & Akintola Owolabi & Kingsley Adeyemo, 2021, "An Assessment of Sustainability Disclosures in Oil and Gas Listed Companies in Nigeria," International Journal of Energy Economics and Policy, Econjournals, volume 11, issue 4, pages 352-361.
• Helmi A. Boshnak, 2021, "The Impact of Audit Committee Characteristics on Audit Quality: Evidence from Saudi Arabia," International Review of Management and Marketing, Econjournals, volume 11, issue 4, pages 1-12.
• CAO, Ning & McGUINNESS, Paul B. & XI, Chao, 2021, "Does securities enforcement improve disclosure quality? An examination of Chinese listed companies' restatement activities," Journal of Corporate Finance, Elsevier, volume 67, issue C, DOI: 10.1016/j.jcorpfin.2020.101877.
• Zhang, Xuehui & Tan, Jianhua & Chen, Yining & Chan, Kam C., 2021, "Does environmental law enforcement matter for financial reporting quality?," The North American Journal of Economics and Finance, Elsevier, volume 57, issue C, DOI: 10.1016/j.najef.2021.101445.
• Kwon, Sewon & Ahn, Jae Hwan & Kim, Gi H., 2021, "The impact of shareholder intervention on overinvestment of free cash flow by overconfident CEOs," International Review of Financial Analysis, Elsevier, volume 75, issue C, DOI: 10.1016/j.irfa.2021.101751.
• Liu, Siqi & Yin, Chao & Zeng, Yeqin, 2021, "Abnormal investment and firm performance," International Review of Financial Analysis, Elsevier, volume 78, issue C, DOI: 10.1016/j.irfa.2021.101886.
• Huang, Wei & Teklay, Belaynesh, 2021, "Business Professors in the Boardroom: Can they walk-the-talk?," Finance Research Letters, Elsevier, volume 39, issue C, DOI: 10.1016/j.frl.2020.101590.
• Bao, May Xiaoyan & Cheng, Xiaoyan & Smith, David & Tanyi, Paul, 2021, "CEO pay ratios and financial reporting quality," Global Finance Journal, Elsevier, volume 47, issue C, DOI: 10.1016/j.gfj.2019.100506.
• Elnahass, Marwa & Trinh, Vu Quang & Li, Teng, 2021, "Global banking stability in the shadow of Covid-19 outbreak," Journal of International Financial Markets, Institutions and Money, Elsevier, volume 72, issue C, DOI: 10.1016/j.intfin.2021.101322.
• Quang Trinh, Vu & Elnahass, Marwa & Duong Cao, Ngan, 2021, "The value relevance of bank cash Holdings: The moderating effect of board busyness," Journal of International Financial Markets, Institutions and Money, Elsevier, volume 73, issue C, DOI: 10.1016/j.intfin.2021.101359.
• Alam, Nurul & Gao, Junbin & Jones, Stewart, 2021, "Corporate failure prediction: An evaluation of deep learning vs discrete hazard models," Journal of International Financial Markets, Institutions and Money, Elsevier, volume 75, issue C, DOI: 10.1016/j.intfin.2021.101455.
• Semenoglou, Artemios-Anargyros & Spiliotis, Evangelos & Makridakis, Spyros & Assimakopoulos, Vassilios, 2021, "Investigating the accuracy of cross-learning time series forecasting methods," International Journal of Forecasting, Elsevier, volume 37, issue 3, pages 1072-1084, DOI: 10.1016/j.ijforecast.2020.11.009.
• Ding, Rong & Sainani, Sushil & (John) Zhang, Ziyang, 2021, "Protection of trade secrets and corporate tax avoidance: Evidence from the inevitable disclosure doctrine," Journal of Business Research, Elsevier, volume 132, issue C, pages 221-232, DOI: 10.1016/j.jbusres.2021.03.042.
• Al Mabsali, Yousuf Khamis & Hayward, Robert & Eliwa, Yasser, 2021, "Managerial tools used to meet or beat analyst forecasts: Evidence from the UK," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 43, issue C, DOI: 10.1016/j.intaccaudtax.2021.100383.
• Feng, Xiaoli & Li, Wenjing & Peng, Yuanhuai & Tan, Youchao, 2021, "International trade friction and the cost of debt: Evidence from China," Pacific-Basin Finance Journal, Elsevier, volume 67, issue C, DOI: 10.1016/j.pacfin.2021.101550.
• Abdul Rashid & Muhammad Saarim Ghazi, 2021, "Factors affecting Sharīʿah audit quality in Islamic banking institutions of Pakistan: a theoretical framework," Islamic Economic Studies, Emerald Group Publishing Limited, volume 28, issue 2, pages 124-140, January, DOI: 10.1108/IES-07-2020-0025.
• Nandita Mishra & Mohamed Nurullah & Adel Sarea, 2021, "An empirical study on company’s perception of integrated reporting in India," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, volume 20, issue 3/4, pages 493-515, July, DOI: 10.1108/JFRA-03-2020-0081.
• Mohd Mohid Rahmat & Siti Hajar Asmah Ali & Norman Mohd Saleh, 2021, "Auditor-client relationship and related party transactions disclosure: the role of family controlling shareholders from a network perspective," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 36, issue 4, pages 591-615, July, DOI: 10.1108/MAJ-05-2019-2312.
• Peter J. Baldacchino & Norbert Tabone & Enrica Maria Debono & Simon Grima, 2021, "Audit Committees in Maltese Listed Companies and their Perceived Effectiveness: An Assessment," European Research Studies Journal, European Research Studies Journal, volume 0, issue 1, pages 22-51.
• Zbyslaw Dobrowolski, 2021, "Are the Supreme Audit Institutions Agile? A Cognitive Orientation and Agility Measures," European Research Studies Journal, European Research Studies Journal, volume 0, issue 1, pages 52-62.
• Zbyslaw Dobrowolski, 2021, "Why Some Countries Win and others Loose from the COVID-19 Pandemic? Navigating the Uncertainty," European Research Studies Journal, European Research Studies Journal, volume 0, issue 2 - Part , pages 1217-1226.
• Zbyslaw Dobrowolski, 2021, "Principles of Entrepreneurship Auditing: A Framework for Understanding Audit Efficacy," European Research Studies Journal, European Research Studies Journal, volume 0, issue 2 - Part , pages 145-157.
• Peter J. Baldacchino & Louanna Fiteni & Francis Bugeja & Simon Grima, 2021, "The Evolution of Internal Auditing at a Central Bank: The Maltese Experience," European Research Studies Journal, European Research Studies Journal, volume 0, issue 2 - Part , pages 628-654.
• Yu Feng & Ralph Rudd & Christopher Baker & Qaphela Mashalaba & Melusi Mavuso & Erik Schlögl, 2021, "Quantifying the Model Risk Inherent in the Calibration and Recalibration of Option Pricing Models," Risks, MDPI, volume 9, issue 1, pages 1-20, January.
• Fujitani, Ryosuke & Kim, Hyonok & Yamada, Kazuo, 2021, "Peer Effects of Corporate Disclosure in Pandemic Era," Working Paper Series, Management Innovation Research Center, School of Business Administration, Hitotsubashi University Business School, number 240, Jan.
• Shuoheng Niu & Hong Fan & Liqiang Chen & Qi Liu, 2021, "The Association Between Tax Aggressiveness And Environmental Protection In Chinese Public Firms," Accounting & Taxation, The Institute for Business and Finance Research, volume 13, issue 1, pages 31-43.
• Daniel Acheampong, 2021, "Impact Of Culture On International Financial Report Standards Assessment Of Fair Values Measurement," Accounting & Taxation, The Institute for Business and Finance Research, volume 13, issue 1, pages 59-73.
• Micah Frankel & John Tan, 2021, "Strategies And Evidence For Deduction Of Business Expenses Under Internal Revenue Code Section 168(K), 179, And 274," Accounting & Taxation, The Institute for Business and Finance Research, volume 13, issue 1, pages 75-96.
• Heba El-Sayed & Ashraf Khallaf & Sahel Radnoush, 2021, "Accountants' engagement with social networking technologies in the UAE:A communicative ecology perspective," Journal of Developing Areas, Tennessee State University, College of Business, volume 55, issue 1, pages 15-26, January-M.
• Daniel Aobdia & Luminita Enache & Anup Srivastava, 2021, "Changes in Big N auditors’ client selection and retention strategies over time," Review of Quantitative Finance and Accounting, Springer, volume 56, issue 2, pages 715-754, February, DOI: 10.1007/s11156-020-00907-8.
• Kathleen Bakarich & Jiaxin Liu & Joseph Weintrop, 2021, "At what life-cycle stage does the auditors’ going concern report add value?," Review of Quantitative Finance and Accounting, Springer, volume 56, issue 3, pages 1129-1157, April, DOI: 10.1007/s11156-020-00921-w.
• Vu Quang Trinh & Marwa Elnahass & Aly Salama, 2021, "Board busyness and new insights into alternative bank dividends models," Review of Quantitative Finance and Accounting, Springer, volume 56, issue 4, pages 1289-1328, May, DOI: 10.1007/s11156-020-00924-7.
• Hidaya Lawati & Khaled Hussainey & Roza Sagitova, 2021, "Disclosure quality vis-à-vis disclosure quantity: Does audit committee matter in Omani financial institutions?," Review of Quantitative Finance and Accounting, Springer, volume 57, issue 2, pages 557-594, August, DOI: 10.1007/s11156-020-00955-0.
• Florin Ioan Scortescu & Gheorghe Scortescu, 2021, "Considerations Regarding Price Differences Registered on Packaging," Anuarul Universitatii „Petre Andrei” din Iasi / Year-Book „Petre Andrei” University from Iasi, Fascicula: Drept, Stiinte Economice, Stiinte Politice / Fascicle: Law, Economic Sciences, Political Scien, Editura Lumen, Department of Economics, volume 28, issue , pages 276-291, December, DOI: https://doi.org/10.18662/upalaw/81.
• Prabhat Mittal & Amrita Kaur & Pankaj Kumar Gupta, 2021, "The Mediating Role of Big Data to Influence Practitioners to Use Forensic Accounting for Fraud Detection," European Journal of Business Science and Technology, Mendel University in Brno, Faculty of Business and Economics, volume 7, issue 1, pages 47-58, DOI: 10.11118/ejobsat.2021.009.
• Gerardo Gabriel Villalón Calderón & Yolanda Hernández Bucio & Roxana Gabriela Villalón Valdez, 2021, "Investigación de la Educación en línea a causa del Covid-19, en el área de las Ciencias Administrativas de la UMSNH," Capítulos - La Investigación Empírica en las Ciencias Administrativas y Negocios, Universidad Michoacana de San Nicolás de Hidalgo, Facultad de Contaduría y Ciencias Administrativas, chapter 8, in: Dora Aguilasocho Montoya & Jaime Apolinar Martinez Arroyo & Irma Cristina Espitia Moreno, "La Investigación Empírica En Las Ciencias Administrativas y Negocios".
• Luz María Galán Briseño, 2021, "Investigación sobre la Percepción de aprendizajes básicos en estudiantes de Contaduría Pública," Capítulos - La Investigación Empírica en las Ciencias Administrativas y Negocios, Universidad Michoacana de San Nicolás de Hidalgo, Facultad de Contaduría y Ciencias Administrativas, chapter 9, in: Dora Aguilasocho Montoya & Jaime Apolinar Martinez Arroyo & Irma Cristina Espitia Moreno, "La Investigación Empírica En Las Ciencias Administrativas y Negocios".
• John M. Barrios, 2021, "Occupational Licensing and Accountant Quality: Evidence from the 150-Hour Rule," NBER Working Papers, National Bureau of Economic Research, Inc, number 29318, Oct.
• Nadya Velinova-Sokolova, 2021, "Accounting Education, Accounting Profession and COVID-19?," Godishnik na UNSS, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 125-136, November.
• Oriana Bandiera & Michael Carlos Best & Adnan Qadir Khan & Andrea Prat, 2021, "The Allocation of Authority in Organizations: A Field Experiment with Bureaucrats," The Quarterly Journal of Economics, President and Fellows of Harvard College, volume 136, issue 4, pages 2195-2242.
• Roman Skalicky & Tomas Meluzin & Marek Zinecker, 2021, "Brand valuation: an innovative approach based on the risk difference," Oeconomia Copernicana, Institute of Economic Research, volume 12, issue 1, pages 159-191, March, DOI: 10.24136/oc.2021.007.
• Ozili, Peterson K, 2021, "Banking sector earnings management using loan loss provisions in the Fintech era," MPRA Paper, University Library of Munich, Germany, number 105083.
• Schmitz, Patrick W., 2021, "Contracting under Adverse Selection: Certifiable vs. Uncertifiable Information," MPRA Paper, University Library of Munich, Germany, number 105106.
• Kakkar, Shrey, 2021, "Can Environmental, Social and Governance be successfully incorporated into reporting standards? Evaluating ESG (Environmental concerns) in the Oil and Gas indus," MPRA Paper, University Library of Munich, Germany, number 110190, Sep.
• Alim, Wajid & Ali, Amjad, 2021, "The Impact of Islamic Portfolio on Risk and Return," MPRA Paper, University Library of Munich, Germany, number 111048.
• Alim, Wajid & Ali, Amjad & Farid, Maryiam, 2021, "The Impact of Islamic Portfolio on Risk and Return," MPRA Paper, University Library of Munich, Germany, number 111211, Nov.
• Ibañez, Eva María, 2021, "Analysis of financial and non-financial information integration models in IBEX 35 listed groups," Revista Galega de Economía, University of Santiago de Compostela. Faculty of Economics and Business., volume 30, issue 2, pages 1-29.
• Pakamas Srichoke & Georgios Georgakopoulos & Alexandros Sikalidis & Athina Sotiropoulou, 2021, "Corporate Governance, CEO Compensation and accounting conservatism," International Journal of Business and Economic Sciences Applied Research (IJBESAR), Democritus University of Thrace (DUTH), Kavala Campus, Greece, volume 14, issue 1, pages 80-95, June.
• Wang Hwei Cheng & Fang Chih Chi & Lou Yung-I & Xu Randall Zhaohui, 2021, "Determints of CEO Bonus Compensation," Financial Internet Quarterly (formerly e-Finanse), Sciendo, volume 17, issue 3, pages 14-34, September, DOI: 10.2478/fiqf-2021-0016.
• Hong Nguyen Thi Phuong & Thao Nguyen Thi Vo, 2021, "Impacts of Sales Expense and Administrative Cost Stickiness on Earnings Management – Empirical Evidence from Vietnam," Management, Sciendo, volume 25, issue 2, pages 206-231, December, DOI: 10.2478/manment-2019-0080.
• Anna Staszel, 2021, "Disclosure of information on increasing and decreasing the balance of reserves in financial statements by companies listed on the Warsaw Stock Exchange," Zeszyty Naukowe Małopolskiej Wyższej Szkoły Ekonomicznej w Tarnowie / The Malopolska School of Economics in Tarnow Research Papers Collection, Malopolska School of Economics in Tarnow, volume 49, issue 1, pages 99-112, March, DOI: 10.25944/znmwse.2021.01.99112.

2020

• Isam Abdelhafid A. Milad & Ali Altug Bicer, 2020, "The Association between Board of Directors' Characteristics and the Level of Voluntary Disclosure: Evidence from Listed Banks in Borsa Istanbul," Management & Economics Research Journal, Faculty of Economics, Commercial and Management Sciences, Ziane Achour University of Djelfa, volume 2, issue 1, pages 166-185, March, DOI: 10.48100/merj.v2i1.81.
• Dusica Stevcevska Srbinoska & Marina Stojanova & Snezhana Hristova & Jadranka Mrsik, 2020, "The Impact of Organizational Characteristics on the Adoption of Contemporary Cost Management Techniques By the Textile Industry in North Macedonia," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 19, issue 1, pages 65-88, March.
• Recep Pekdemir & Nimet Duygu Zigindere & Ayca Zeynep Suer, 2020, "Public Interest Oversight On Professional Accountancy: How Do Accountants Perceive It in Turkey?," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 19, issue 2, pages 333-350, June.
• Alexey Nikitkov, 2020, "REA Model, Its Development and Integration as An Enterprise Ontology Framework," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 19, issue 3, pages 566-594, September.
• Anna Denkowska & Stanis{l}aw Wanat, 2020, "A tail dependence-based MST and their topological indicators in modelling systemic risk in the European insurance sector," Papers, arXiv.org, number 2001.06567, Jan, revised Mar 2020.
• Dusica Stevceska-Srbinovska & Angela Ljamova & Snezhana Hristova, 2020, "Factors Affecting The Adoption Of Inventory Cost Flow Method By The Macedonian Companies: Fifo, Weighted Average, And Specific Identification Method," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
• Hans B. Christensen & Mark Maffett & Thomas Rauter, 2020, "Reversing the Resource Curse: Foreign Corruption Regulation and Economic Development," Working Papers, Becker Friedman Institute for Research In Economics, number 2020-155.
• Clarke Thomas, 2020, "The Contest on Corporate Purpose: Why Lynn Stout was Right and Milton Friedman was Wrong," Accounting, Economics, and Law: A Convivium, De Gruyter, volume 10, issue 3, pages 1-046, December, DOI: 10.1515/ael-2020-0145.
• Muhammad Mustafa RASHID, 2020, "Case analysis: Enron; Ethics, social responsibility, and ethical accounting as inferior goods?," Journal of Economics Library, EconSciences Journals, volume 7, issue 2, pages 97-105, June.
• François Aubert & Waël Louhichi, 2020, "Why Do Firms Release Profit Warnings?," Economics Bulletin, AccessEcon, volume 40, issue 2, pages 1056-1067.
• Loredana Cultrera, 2020, "Evaluation of bankruptcy prevention tools : evidences from COSME programme," Economics Bulletin, AccessEcon, volume 40, issue 2, pages 978-988.
• Abdulrasheed Garba Almajir & Muhammad Usaini, 2020, "Evaluation of Fraud and Control Measures in the Nigerian Banking Sector," International Journal of Economics and Financial Issues, Econjournals, volume 10, issue 1, pages 159-169.
• Purwanto Purwanto & Isnain Bustaram & Subhan Subhan & Zef Risal, 2020, "The Effect of Good Corporate Governance on Financial Performance in Conventional and Islamic Banks: An Empirical Studies in Indonesia," International Journal of Economics and Financial Issues, Econjournals, volume 10, issue 3, pages 1-6.
• Sattar Khan & Yasir Kamal & Azhar Khan & Arif Hussain & Muhammad Rafiq & Maryam Bibi & Syed Fahad Ali Shah & Zahir Shah & Muhammad Khan, 2020, "The Impact of Ownership Types on the Value of Discretionary Accruals: What is the Role of Audit Committee? Evidence from Pakistan," International Journal of Economics and Financial Issues, Econjournals, volume 10, issue 4, pages 141-150.
• Kamel Naoui & Abdelkader Kasraoui, 2020, "Post Tax Reform and Corporate Effective Tax Rate: Evidence from Tunisia," International Review of Management and Marketing, Econjournals, volume 10, issue 3, pages 1-6.
• Ho, Joanna & Huang, Cheng Jen & Karuna, Christo, 2020, "Large shareholder ownership types and board governance," Journal of Corporate Finance, Elsevier, volume 65, issue C, DOI: 10.1016/j.jcorpfin.2020.101715.
• Chantziaras, Antonios & Dedoulis, Emmanouil & Leventis, Stergios, 2020, "The impact of labor unionization on monitoring costs," European Management Journal, Elsevier, volume 38, issue 2, pages 288-307, DOI: 10.1016/j.emj.2019.09.004.
• Trinh, Vu Quang & Aljughaiman, Abdullah A. & Cao, Ngan Duong, 2020, "Fetching better deals from creditors: Board busyness, agency relationships and the bank cost of debt," International Review of Financial Analysis, Elsevier, volume 69, issue C, DOI: 10.1016/j.irfa.2020.101472.
• Huang, Wei, 2020, "Government subsidies, dividend and stock market refinancing of Chinese firms," Finance Research Letters, Elsevier, volume 37, issue C, DOI: 10.1016/j.frl.2019.101345.
• Fiorucci, Jose Augusto & Louzada, Francisco, 2020, "GROEC: Combination method via Generalized Rolling Origin Evaluation," International Journal of Forecasting, Elsevier, volume 36, issue 1, pages 105-109, DOI: 10.1016/j.ijforecast.2019.04.013.
• Doornik, Jurgen A. & Castle, Jennifer L. & Hendry, David F., 2020, "Card forecasts for M4," International Journal of Forecasting, Elsevier, volume 36, issue 1, pages 129-134, DOI: 10.1016/j.ijforecast.2019.03.012.
• Spiliotis, Evangelos & Kouloumos, Andreas & Assimakopoulos, Vassilios & Makridakis, Spyros, 2020, "Are forecasting competitions data representative of the reality?," International Journal of Forecasting, Elsevier, volume 36, issue 1, pages 37-53, DOI: 10.1016/j.ijforecast.2018.12.007.
• Smyl, Slawek, 2020, "A hybrid method of exponential smoothing and recurrent neural networks for time series forecasting," International Journal of Forecasting, Elsevier, volume 36, issue 1, pages 75-85, DOI: 10.1016/j.ijforecast.2019.03.017.
• Montero-Manso, Pablo & Athanasopoulos, George & Hyndman, Rob J. & Talagala, Thiyanga S., 2020, "FFORMA: Feature-based forecast model averaging," International Journal of Forecasting, Elsevier, volume 36, issue 1, pages 86-92, DOI: 10.1016/j.ijforecast.2019.02.011.
• Jaganathan, Srihari & Prakash, P.K.S., 2020, "A combination-based forecasting method for the M4-competition," International Journal of Forecasting, Elsevier, volume 36, issue 1, pages 98-104, DOI: 10.1016/j.ijforecast.2019.03.030.
• Durnev, Art & Mangen, Claudine, 2020, "The spillover effects of MD&A disclosures for real investment: The role of industry competition," Journal of Accounting and Economics, Elsevier, volume 70, issue 1, DOI: 10.1016/j.jacceco.2020.101299.
• Boland, Matthew & Godsell, David, 2020, "Local soldier fatalities and war profiteers: New tests of the political cost hypothesis," Journal of Accounting and Economics, Elsevier, volume 70, issue 1, DOI: 10.1016/j.jacceco.2020.101316.
• Santo, H. & Taylor, P.H. & Stansby, P.K., 2020, "The performance of the three-float M4 wave energy converter off Albany, on the south coast of western Australia, compared to Orkney (EMEC) in the U.K," Renewable Energy, Elsevier, volume 146, issue C, pages 444-459, DOI: 10.1016/j.renene.2019.06.146.
• Barrachina Palanca, Mercedes & Crespo Soler, Cristina & Ripoll Feliu, Vicente Mateo, 2020, "Limitaciones de la regla 23 en la asignación de costes del personal docente e investigador en las universidades públicas españolas," Cuadernos de Gestión, Universidad del País Vasco - Instituto de Economía Aplicada a la Empresa (IEAE).
• Peterson K. Ozili, 2020, "Banking sector earnings management using loan loss provisions in the Fintech era," International Journal of Managerial Finance, Emerald Group Publishing Limited, volume 18, issue 1, pages 75-93, December, DOI: 10.1108/IJMF-07-2020-0369.
• Anna Melinda & Ratna Wardhani, 2020, "The Effect of Environmental, Social, Governance, and Controversies on Firms’ Value: Evidence from Asia," International Symposia in Economic Theory and Econometrics, Emerald Group Publishing Limited, "Advanced Issues in the Economics of Emerging Markets", DOI: 10.1108/S1571-038620200000027011.
• Peterson K. Ozili, 2020, "Advances and issues in fraud research: a commentary," Journal of Financial Crime, Emerald Group Publishing Limited, volume 27, issue 1, pages 92-103, January, DOI: 10.1108/JFC-01-2019-0012.
• Amy K. Lysak, 2020, "The Big-4’s influence on rules-based accounting standards," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, volume 18, issue 4, pages 729-755, August, DOI: 10.1108/JFRA-10-2019-0141.
• Wanyi Chen, 2020, "Tax risks control and sustainable development: evidence from China," Meditari Accountancy Research, Emerald Group Publishing Limited, volume 29, issue 6, pages 1381-1400, December, DOI: 10.1108/MEDAR-05-2020-0884.
• Maretno Agus Harjoto & Indrarini Laksmana, 2020, "Defined benefit pension policies and social responsibility performance: do socially responsible firms walk the talk?," Sustainability Accounting, Management and Policy Journal, Emerald Group Publishing Limited, volume 12, issue 2, pages 297-329, September, DOI: 10.1108/SAMPJ-01-2020-0019.
• Abdallah K. Atieh & Abdulrazzak K. Alshehadeh & Mohammed L. Ashour, 2020, "The Relationship between Both Accounting Earnings and Cash Flows, and Cash Dividends for Commercial Banks Operating in Jordan," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), volume 0, issue 4, pages 253-269.
• Olga M. Dmytrenko & Olena F. Yarmoliuk & Nataliia V. Kudlaieva & Inna M. Sysoieva & Valentyna V. Borkovska & Olesia A. Demianyshyna, 2020, "Organizational and Managerial Aspects of Automation in the Internal Accounting of an Enterprise," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), volume 0, issue Special 1, pages 154-165.
• Agus Munandar & Akhmad Syakhroza & Dwi Martani & Dodik Siswantoro, 2020, "How Corporate Social Responsibility Affects Accounting Performance: A Cross-Country Analysis," International Journal of Finance, Insurance and Risk Management, International Journal of Finance, Insurance and Risk Management, volume 10, issue 3, pages 81-89.
• Zbyslaw Dobrowolski, 2020, "Forensic Auditing and Weak Signals: A Cognitive Approach and Practical Tips," European Research Studies Journal, European Research Studies Journal, volume 0, issue Special 2, pages 247-259.
• Katarzyna Byrka-Kita & Mateusz Czerwinski & Stephen P. Ferris & Agnieszka Pres-Perepeczo & Tomasz Wisniewski, 2020, "Should They Stay or Should They Go? CEO Appointments and Performance in a Transitional Economy," Czech Journal of Economics and Finance (Finance a uver), Charles University Prague, Faculty of Social Sciences, volume 70, issue 2, pages 145-171, August.
• Anna Denkowska & Stanisław Wanat, 2020, "A Tail Dependence-Based MST and Their Topological Indicators in Modeling Systemic Risk in the European Insurance Sector," Risks, MDPI, volume 8, issue 2, pages 1-22, April.
• Arianna Agosto & Paolo Giudici, 2020, "A Poisson Autoregressive Model to Understand COVID-19 Contagion Dynamics," Risks, MDPI, volume 8, issue 3, pages 1-8, July.
• Mehmet Utku & Emin Kurtcebe, 2020, "E-Transformation In Accounting And Taxation: The Impact Of The General Communiqué Of Tax Procedure Law No. 509 On Commercial Life," Ekonomi Maliye Isletme Dergisi, Adil AKINCI, volume 3, issue 1, pages 75-84, June, DOI: 10.46737/emid.740376.
• Samirah Dunakhir & Mukhammad Idrus, 2020, "Cultural Values and Perceived Audit Quality: A Conceptual Framework," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number jfbr175, Dec, DOI: https://doi.org/10.35609/jfbr.2020..
• Daniel Acheampong & Tanya Benford, 2020, "Alternative Treatment Of Contribution In Aid Of Construction: The Impact On Investor-Owned Utility Plant Asset Replacement," Accounting & Taxation, The Institute for Business and Finance Research, volume 12, issue 1, pages 81-96.
• Umapathy Ananthanarayanan & Peter Harris & Steve Shapiro, 2020, "The Impact Of New Lease Standards Under Us Gaap And Ifrs On Financial Ratios," Review of Business and Finance Studies, The Institute for Business and Finance Research, volume 11, issue 1, pages 13-28.
• Laidon Jonathan Saiza Vazquez, 2020, "Detection Of Needs For Technical And Educational Training In The Accounting Career In Fcays-Uabc Mexico Deteccion De Necesidades De Formacion Tecnica Y Educativa En La Licenciatura En Contaduria De Fcays-Uabc, Mexico," Revista Global de Negocios, The Institute for Business and Finance Research, volume 8, issue 2, pages 35-46.
• Pinghsun Huang & Yi-Chieh Wen & Yan Zhang, 2020, "Does the monitoring effect of Big 4 audit firms really prevail? Evidence from managerial expropriation of cash assets," Review of Quantitative Finance and Accounting, Springer, volume 55, issue 2, pages 739-768, August, DOI: 10.1007/s11156-019-00858-9.
• Jorge Manuel Gil, 2020, "Determismo de la Contabilidad en la complejidad: Hipótesis introductoria," Revista Ciencias Administrativas (CADM), IIA, Universidad Nacional de La Plata, Instituto de Investigaciones Administrativas, Facultad de Ciencias Económicas, Universidad Nacional de La Plata, issue 16, pages 91-98, July-Dece, DOI: 10.24215/23143738e068.
• Ritzer-Angerer Petra, 2020, "Was bedeuten die Vertrauensguteigenschaften der Jahresabschlussprüfung für die Regulierung der Wirtschaftsprüferhaftung?," Zeitschrift für Wirtschaftspolitik, De Gruyter, volume 69, issue 2, pages 89-119, August, DOI: 10.1515/zfwp-2020-2031.
• Daniela Feschiyan & Radka Andasarova, 2020, "Models for Bank Risk Regulation - Dynamics Modelling and Prospects," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 77-88, May.
• SZEKERES Alexandra & HAMAD Mirjam, 2020, "Examination And Comparison Of The Profitability Of A Company In Two Different Accounting Environments," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 305-313, July.
• Campbell R Harvey & Yan Liu & Alessio Saretto & Jeffrey Pontiff, 2020, "An Evaluation of Alternative Multiple Testing Methods for Finance Applications," The Review of Asset Pricing Studies, Society for Financial Studies, volume 10, issue 2, pages 199-248.
• Arianna Agosto & Paolo Giudici, 2020, "A Poisson autoregressive model to understand COVID-19 contagion dynamics," DEM Working Papers Series, University of Pavia, Department of Economics and Management, number 185, Mar.
• Ozili, Peterson K, 2020, "Forensic accounting theory," MPRA Paper, University Library of Munich, Germany, number 102566, Jun.
• Tsai, Ming-Hsiu & Chang, Jung-Hsin & Lin, Yuan-Sheng & Cheng, Kuo-Chih, 2020, "The Impact of Product innovation on Performance: The Influence of Uncertainty and Managerial Accounting Information Systems," MPRA Paper, University Library of Munich, Germany, number 102898, Sep.
• Lueg, Rainer, 2020, "Customer accounting and free return policies of retailers," MPRA Paper, University Library of Munich, Germany, number 107802.
• Ozili, Peterson K, 2020, "Bank loan loss provisioning during election years: cross-country evidence," MPRA Paper, University Library of Munich, Germany, number 96639.
• Rashid, Muhammad Mustafa, 2020, "Case Analysis: Enron; Ethics, Social Responsibility, and Ethical Accounting as Inferior Goods?," MPRA Paper, University Library of Munich, Germany, number 98441, Jan.
• Ojo, Marianne & DiGabriele, Jim & Serrano Caballero, Enriqueta & Joshi, Amol & Lahiri, Nandini & Im, Hemmatian, 2020, "Trade negotiations and global relations: emerging players and actors (II)," MPRA Paper, University Library of Munich, Germany, number 98969, Mar.
• Martha Coleman & Mengyun Wu, 2020, "Combination of Ant Colony Optimization and K-nearest Neighbours: The Influence of Working Capital Management on Corporate Performance," Management and Labour Studies, XLRI Jamshedpur, School of Business Management & Human Resources, volume 45, issue 4, pages 395-415, November, DOI: 10.1177/0258042X20939025.
• Mike Seiferling, 2020, "Apples, oranges and lemons: public sector debt statistics in the 21st century," Financial Innovation, Springer;Southwestern University of Finance and Economics, volume 6, issue 1, pages 1-17, December, DOI: 10.1186/s40854-020-00193-2.
• Oliver Henk, 2020, "Internal control through the lens of institutional work: a systematic literature review," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, volume 31, issue 3, pages 239-273, September, DOI: 10.1007/s00187-020-00301-4.
• E. Cheynel & M. Liu-Watts, 2020, "A simple structural estimator of disclosure costs," Review of Accounting Studies, Springer, volume 25, issue 1, pages 201-245, March, DOI: 10.1007/s11142-019-09511-1.
• Partha Mohanram & Brian White & Wuyang Zhao, 2020, "Stock-based compensation, financial analysts, and equity overvaluation," Review of Accounting Studies, Springer, volume 25, issue 3, pages 1040-1077, September, DOI: 10.1007/s11142-020-09541-0.
• Jeremy Bertomeu, 2020, "Machine learning improves accounting: discussion, implementation and research opportunities," Review of Accounting Studies, Springer, volume 25, issue 3, pages 1135-1155, September, DOI: 10.1007/s11142-020-09554-9.
• Luigi Corvo & Lavinia Pastore, 2020, "The Usefulness of Sharing Social Impact Data. Early Findings from an International Benchmarking on SROI Assessments," Journal of Entrepreneurial and Organizational Diversity, European Research Institute on Cooperative and Social Enterprises, volume 9, issue 2, pages 45-61.
• GETAHUN, Mohammed & MERSHA, Deresse, 2020, "Skill Gap Perceived Between Employers And Accounting Graduates In Ethiopia," Studii Financiare (Financial Studies), Centre of Financial and Monetary Research "Victor Slavescu", volume 24, issue 2, pages 64-90, June.
• Centeno María Esperanza Calvo & Vallina Joaquín Galván & Duarte Ma Victoria Gutiérrez, 2020, "Financial leasing or renting? Case study in the classroom," Financial Internet Quarterly (formerly e-Finanse), Sciendo, volume 16, issue 4, pages 47-64, December, DOI: 10.2478/fiqf-2020-0028.
• Hong Nguyen Thi Phuong & Van Loi Tran, 2020, "The impact of related parties’ trading on the listed company’s earnings management - evidence in Vietnam," Management, Sciendo, volume 24, issue 2, pages 181-208, December, DOI: 10.2478/manment-2019-0053.
• Christensen, Hans B. & Maffett, Mark & Rauter, Thomas, 2020, "Reversing the Resource Curse: Foreign Corruption Regulation and Economic Development," Working Papers, The University of Chicago Booth School of Business, George J. Stigler Center for the Study of the Economy and the State, number 304.

2019

• Daghani Reza & Majdi Faezeh, 2019, "A Review of Ownership and Structure of Holdings Required to provide information for Tehran Stock Exchange," Journal of financial analysis, IJFADaghani, volume 2, issue 2, pages 1-7.
• JouybariAmin Mina & Kamran Babadi, 2019, "Adoption of the International Financial Reporting Standards (IFRS) for Small and Medium Enterprises -SMES," Journal of financial analysis, IJFADaghani, volume 2, issue 2, pages 31-51.
• Asnaashari Hamideh & Moradgholi Hassan, 2019, "The Relationship Between Corporate Risk Taking & Ownership Structure With Emphasize on Legal Environment And Business Groups," Journal of financial analysis, IJFADaghani, volume 2, issue 2, pages 67-87.
• khozin Ali & Javadi Navid & Mohammadi Jamal, 2019, "The Effect Of Corporate Governance Mechanisms on Disclosure Score of Listed Companies in Tehran Stock Exchange," Journal of financial analysis, IJFADaghani, volume 2, issue 2, pages 8-3.
• Aikaterini Bethani & Constantinos G. Chalevas & Christos A. Tzovas, 2019, "Cost of Debt and Corporate Information Transparency Under Economic Depression: The Case of Greek Family-Controlled Firms," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 18, issue 2, pages 173-197, June.
• Shuaiqiang Liu & Cornelis W. Oosterlee & Sander M. Bohte, 2019, "Pricing options and computing implied volatilities using neural networks," Papers, arXiv.org, number 1901.08943, Jan, revised Apr 2019.
• Alex Garivaltis, 2019, "Nash Bargaining Over Margin Loans to Kelly Gamblers," Papers, arXiv.org, number 1904.06628, Apr, revised Aug 2019.
• Issam MF SALTAJI, 2019, "E-Corporate Governance: E-Government," Internal Auditing and Risk Management, Athenaeum University of Bucharest, volume 53, issue 1, pages 103-111, March.
• Oscar Rojas Carrasco & Fernando Herrera Ciudad & José Farias Verdugo, 2019, "Determinación del coeficiente de decisión para optar a un régimen de tributación del impuesto global complementario," Revista Tendencias, Universidad de Narino, volume 20, issue 1, pages 203-225, DOI: 10.22267/rtend.192001.114.
• Soumaya Ayedi & Azhaar Lajmi & Emna Boumediene, 2019, "The effects of agency conflicts on audit quality demand: Evidence from Tunisia," Economics Bulletin, AccessEcon, volume 39, issue 3, pages 2175-2183.
• Benjamin Carl Anderson & Stoyu I Ivanov, 2019, "Study of the impact of the Great Recession on the relation between earnings surprises and stock returns," Economics Bulletin, AccessEcon, volume 39, issue 2, pages 1118-1126.
• Gaëtan Le Quang, 2019, "Discretionary loan loss provisions and market discipline," Economics Bulletin, AccessEcon, volume 39, issue 4, pages 2931-2941.
• Enni Harisa & Mohamad Adam & Inten Meutia, 2019, "Effect of Quality of Good Corporate Governance Disclosure, Leverage and Firm Size on Profitability of Isalmic Commercial Banks," International Journal of Economics and Financial Issues, Econjournals, volume 9, issue 4, pages 189-196.
• Hidekazu Aoki & Nobuo Kawamiya, 2019, "The Business Structure of Japan s Electric Industry for 1963-2016: Analysis on the Revenues and Expenditures throughout before and after the Deregulation," International Journal of Energy Economics and Policy, Econjournals, volume 9, issue 1, pages 316-325.
• Abdulsalam Masud & Nor Aziah Abdul Manaf & Natrah Saad, 2019, "Modeling the Influence of Attractive Petroleum Fiscal Regime Dimensions on Marginal Fields Investment Climate in Malaysia," International Journal of Energy Economics and Policy, Econjournals, volume 9, issue 4, pages 81-90.
• Krayyem Al-Hajaya & Mohammad Saleh Altarawneh & Bayan Altarawneh, 2019, "Intellectual Capital Disclosure by Listed Companies in Jordan: A Comparative Inter-sector Analysis," International Review of Management and Marketing, Econjournals, volume 9, issue 1, pages 109-116.
• Yasuo Uchida & Shinya Tagawa & Seigo Matsuno & Makoto Sakamoto, 2019, "A Preliminary Study Toward Development of a Tool to Help Detect Accounting Improprieties in Japan," International Review of Management and Marketing, Econjournals, volume 9, issue 1, pages 26-30.
• Jerwin B. Tubay, 2019, "The Role of Job Satisfaction and Organizational Commitment on Turnover Intentions of Accounting Professionals in Big 3 Auditing Firms in the Philippines with Moderating Effect of Leader-member Exchange," International Review of Management and Marketing, Econjournals, volume 9, issue 2, pages 84-88.
• Krayyem Al-Hajaya, 2019, "The Impact of Audit Committee Effectiveness on Audit Quality: Evidence from the Middle East," International Review of Management and Marketing, Econjournals, volume 9, issue 5, pages 1-8.
• Mulyanto Nugroho & Yusuf Eko Nurcahyo, 2019, "Investment Decision Making: The System Performance of the Portfolio of Shares on Index Business 27 (2017-2018) using the Model of Constant Correlation," International Review of Management and Marketing, Econjournals, volume 9, issue 5, pages 95-103.
• Eulerich, Marc & Kremin, Joleen & Wood, David A., 2019, "Factors that influence the perceived use of the internal audit function's work by executive management and audit committee," Advances in accounting, Elsevier, volume 45, issue C, pages 1-1, DOI: 10.1016/j.adiac.2019.01.001.
• Tucker, Basil P. & Tilt, Carol A., 2019, "‘You know it when you see it’: In search of ‘the ideal’ research culture in university accounting faculties," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, volume 64, issue C, DOI: 10.1016/j.cpa.2019.01.001.
• Roberts, John & Wang, Timothy, 2019, "Faithful representation as an ‘objective mirage’: A Saussurean analysis of accounting and its participation in the financial crisis," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, volume 65, issue C, DOI: 10.1016/j.cpa.2019.02.005.
• Han, Miao & Zhang, Dayong & Bi, Xiaogang & Huang, Wei, 2019, "Subsidized overexpansion of Chinese firms," International Review of Financial Analysis, Elsevier, volume 62, issue C, pages 69-79, DOI: 10.1016/j.irfa.2019.02.003.
• Huang, Wei & Goodell, John W. & Zhang, Hong, 2019, "Pre-merger management in developing markets: The role of earnings glamor," International Review of Financial Analysis, Elsevier, volume 65, issue C, DOI: 10.1016/j.irfa.2019.101375.
• Jones, Stewart & Wang, Tim, 2019, "Predicting private company failure: A multi-class analysis," Journal of International Financial Markets, Institutions and Money, Elsevier, volume 61, issue C, pages 161-188, DOI: 10.1016/j.intfin.2019.03.004.
• Ma, Guang, 2019, "The information content of operations-related disclosures," Journal of Accounting Literature, Elsevier, volume 43, issue C, pages 87-107, DOI: 10.1016/j.acclit.2019.11.004.
• Lim, Youngdeok & Kim, Hyungtae, 2019, "Market reaction to optimistic bias in the recommendations of chaebol-affiliated analysts," Journal of Contemporary Accounting and Economics, Elsevier, volume 15, issue 2, pages 224-242, DOI: 10.1016/j.jcae.2019.100156.
• Howieson, Bryan A., 2019, "Frankenstein's monster or the Birth of Venus? Perceptions of the impact and contributions of Ball and Brown 1968," Pacific-Basin Finance Journal, Elsevier, volume 55, issue C, pages 299-328, DOI: 10.1016/j.pacfin.2019.05.003.
• Chen, I-Ju & Wang, David K., 2019, "Real option, idiosyncratic risk, and corporate investment: Evidence from Taiwan family firms," Pacific-Basin Finance Journal, Elsevier, volume 57, issue C, DOI: 10.1016/j.pacfin.2018.05.011.
• Del Río Sánchez, Rosario & Rodríguez Cornejo, Vanessa & García Valderrama, Teresa & Sánchez Ortiz, Jaime, 2019, "Diseño del mapa de actividades por el modelo de costes ABC para los departamentos universitarios," Cuadernos de Gestión, Universidad del País Vasco - Instituto de Economía Aplicada a la Empresa (IEAE).
• Lorraine Eden (ed.), 2019, "The Economics of Transfer Pricing," Books, Edward Elgar Publishing, number 16449, ISBN: ARRAY(0x7025ff18).
• Wei Huang, 2019, "Ownership, tax and intercorporate loans in China," International Journal of Accounting & Information Management, Emerald Group Publishing Limited, volume 27, issue 1, pages 111-129, March, DOI: 10.1108/IJAIM-09-2017-0114.
• Ben Kwame Agyei-Mensah & Samuel Buertey, 2019, "Do culture and governance structure influence extent of corporate risk disclosure?," International Journal of Managerial Finance, Emerald Group Publishing Limited, volume 15, issue 3, pages 315-334, May, DOI: 10.1108/IJMF-09-2017-0193.
• Peterson K. Ozili, 2019, "Bank loan loss provisioning during election years: cross-country evidence," International Journal of Managerial Finance, Emerald Group Publishing Limited, volume 16, issue 4, pages 413-431, December, DOI: 10.1108/IJMF-09-2019-0317.
• Erkki Kalervo Laitinen, 2020, "Matching of expenses in financial reporting: a matching function approach," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, volume 18, issue 1, pages 19-50, January, DOI: 10.1108/JFRA-01-2019-0009.
• Omaima Hassan & Gianluigi Giorgioni, 2018, "The impact of corruption on analyst coverage," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 34, issue 3, pages 305-323, October, DOI: 10.1108/MAJ-01-2018-1783.
• David Hay, 2018, "The potential for greater use of meta-analysis in archival auditing research," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 34, issue 1, pages 76-95, December, DOI: 10.1108/MAJ-05-2017-1562.
• Giselle Durand, 2018, "The determinants of audit report lag: a meta-analysis," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 34, issue 1, pages 44-75, October, DOI: 10.1108/MAJ-06-2017-1572.
• Ben Kwame Agyei-Mensah & Samuel Buertey, 2018, "The effect of corruption and culture on corporate social performance: an empirical study," Social Responsibility Journal, Emerald Group Publishing Limited, volume 15, issue 8, pages 1071-1086, December, DOI: 10.1108/SRJ-12-2017-0271.
• Emiliano Andrés Mussi, 2019, "Notas metodológicas para el cálculo de la tasa de ganancia de un capital individual industrial en Argentina a partir de las Memorias y Balances," Economía: teoría y práctica, Universidad Autónoma Metropolitana, México, volume 51, issue 2, pages 201-232, Julio-Dic, DOI: 10.24275/ETYPUAM/NE/512019/Mussi.