Research classified by Journal of Economic Literature (JEL) codes

---

Top JEL
/ M: Business Administration and Business Economics; Marketing; Accounting; Personnel Economics
/ / M4: Accounting
/ / / M40: General

2024

• Ovidiu Constantin BUNGET & Alin-Constantin DUMITRESCU & Valentin BURCA & Oana BOGDAN & Mario-Alexandru SOCATIU, 2024, "Comparative Analysis Regarding the Sustainability Reporting Practice in Romania at the Level of Sustainability Reports," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 22, issue 176, pages 769-782, October.
• Laura-Eugenia-Lavinia BARNA, 2024, "ERP Systems - Reliable Tools in Corporate Reporting of Organizations," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 22, issue 176, pages 783-790, October.
• Ghorbani Baravati, Negin & Pourheidari, Omid & Khodamipour, Ahmad, 2024, "Investigating the Impact of Real Earnings Smoothing on the Company\'s Labour Investment Efficiency (in Persian)," The Journal of Planning and Budgeting (٠صلنامه برنامه ریزی Ùˆ بودجه), Institute for Management and Planning studies, volume 29, issue 1, pages 105-134, May.
• Putu Yudha Asteria Putri & Iwan Triyuwono & Bambang Hariadi & Lilik Purwanti, 2024, "Deconstruction of Management Control Systems and the Role of Culture in Traditional Banking Institutions," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 5, pages 25-41.
• Ani Stoykova & Mariya Paskaleva, 2024, "The Value Relevance of Accounting Information: Focusing on Bulgaria," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 8, pages 130-148.
• Michael Musov, 2024, "Prof. Trifon Trifonov – Role Model and Outstanding Researcher," Economic Thought journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 1, pages 102-115.
• Marek Potkany & Hussam Musa & Jarmila Schmidtova & Pavol Gejdos & Janka Grofcikova, 2024, "The essence and barriers to the use of controlling in the practice of manufacturing enterprises," E&M Economics and Management, Technical University of Liberec, Faculty of Economics, volume 27, issue 3, pages 172-182, September, DOI: 10.15240/tul/001/2024-5-009.
• Nguyen Thu Nha Trang & Dinh Thi Ngoc Huong & Huynh Dang Ngan Anh, 2024, "The influence of human factors on the quality of accounting information system," HO CHI MINH CITY OPEN UNIVERSITY JOURNAL OF SCIENCE - ECONOMICS AND BUSINESS ADMINISTRATION, HO CHI MINH CITY OPEN UNIVERSITY JOURNAL OF SCIENCE, HO CHI MINH CITY OPEN UNIVERSITY, volume 14, issue 1, pages 65-75, DOI: 10.46223/HCMCOUJS.econ.en.14.1.2334.
• Lam Khanh Tran & Hung Tri Tang & Thien Huu Nguyen, 2024, "The interdisciplinary nature of psychology and accounting: A review and research," HO CHI MINH CITY OPEN UNIVERSITY JOURNAL OF SCIENCE - ECONOMICS AND BUSINESS ADMINISTRATION, HO CHI MINH CITY OPEN UNIVERSITY JOURNAL OF SCIENCE, HO CHI MINH CITY OPEN UNIVERSITY, volume 14, issue 3, pages 94-108, DOI: 10.46223/HCMCOUJS.econ.en.14.3.2850.
• Đặng Anh Tuấn, 2024, "Nhân tố ảnh hưởng đến việc vận dụng phương pháp kiểm toán dựa trên rủi ro," TẠP CHÍ KHOA HỌC ĐẠI HỌC MỞ THÀNH PHỐ HỒ CHÍ MINH - KINH TẾ VÀ QUẢN TRỊ KINH DOANH, HO CHI MINH CITY OPEN UNIVERSITY JOURNAL OF SCIENCE, HO CHI MINH CITY OPEN UNIVERSITY, volume 19, issue 3, pages 27-36, DOI: 10.46223/HCMCOUJS.econ.vi.19.3.2762.
• Trương Thành Lộc, 2024, "Tác động của hệ thống hoạch định nhân lực doanh nghiệp đến công tác kế toán tại các doanh nghiệp logistics ở Việt Nam," TẠP CHÍ KHOA HỌC ĐẠI HỌC MỞ THÀNH PHỐ HỒ CHÍ MINH - KINH TẾ VÀ QUẢN TRỊ KINH DOANH, HO CHI MINH CITY OPEN UNIVERSITY JOURNAL OF SCIENCE, HO CHI MINH CITY OPEN UNIVERSITY, volume 19, issue 5, pages 87-96, DOI: 10.46223/HCMCOUJS.econ.vi.19.5.2646.
• NELEA Chirilov, 2024, "Perfectioning Of Analysis Of The Earnings Per Share Intended For Fundamenting Economic Decisions," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, volume 76, issue 1, pages 76-84, March, DOI: 10.56043/reveco-2024-0007.
• Congressional Budget Office, 2024, "Public-Private Risk Sharing in Federal Credit Programs," Reports, Congressional Budget Office, number 59408, Sep.
• Janja Brendel & Cai Chen & Thomas Keusch & Zacharias Sautner, 2024, "The Value of NGOs in ESG," Swiss Finance Institute Research Paper Series, Swiss Finance Institute, number 24-35, May.
• Timothy W. Shields & James Wilhelm, 2024, "A Critical Evaluation of Loss Aversion as the Determinate of Effort in Compensation Framing," Working Papers, Chapman University, Economic Science Institute, number 24-14.
• Angelika DIENES, 2024, "Analysis of accounting standards: Preferences and effects on Hungarian holding companies," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, volume 0, issue 35, pages 83-93, September, DOI: 10.70147/s358393.
• Washington Quintero Montaño & Abigail Rodríguez Nava & Liliam Pérez Vázquez & Doménica León Villafuerte, 2024, "Impacto de la política fiscal y la política monetaria en el valor de capitalización bursátil de las empresas: Un enfoque de datos panel autorregresivo (PVAR) para el caso de México," Revista Desarrollo y Sociedad, Universidad de los Andes,Facultad de Economía, CEDE, volume 96, issue 5, pages 121-145.
• Martin Leites & Gonzalo Salas & Andrea Vigorito, 2024, "Bienes visibles, rasgos de personalidad y preferencias por estatus: Nueva evidencia para Uruguay," Revista Desarrollo y Sociedad, Universidad de los Andes,Facultad de Economía, CEDE, volume 97, issue 5, pages 121-145.
• Kim, Jinhwan & Valentine, Kristen, 2024, "Earnings Targets, Strategic Patent Sales, and Patent Trolls," Research Papers, Stanford University, Graduate School of Business, number 4162, Feb.
• Sami Özcan & Murat Serçemeli & Ali Kemal Çelik, 2024, "Analyzing the Effects of Covid-19 Pandemic on the Financial Performance of Turkish Listed Companies on Borsa Istanbul using the Entropy-based Grey Relational Analysis," International Journal of Economics and Financial Issues, Econjournals, volume 14, issue 5, pages 109-124, September.
• Jishin George Oommen & Noel Simon Roy & R.D. Brittoraj, 2024, "Exploring the Landscape of Energy Audits: A Bibliometric Analysis," International Journal of Energy Economics and Policy, Econjournals, volume 14, issue 1, pages 31-36, January.
• Anis Ali & Abdulrahman Alhassun & Nadeem Fatima, 2024, "Financial Performance and Total Resources: Trend and sensitivity Analysis of Indian Oil Exploration and Production Companies," International Journal of Energy Economics and Policy, Econjournals, volume 14, issue 3, pages 533-540, May.
• Black, Dirk & Neururer, Thaddeus, 2024, "Do analysts provide information about other comprehensive income in book value forecasts for financial firms?," Advances in accounting, Elsevier, volume 64, issue C, DOI: 10.1016/j.adiac.2023.100726.
• Almeida, Jose Elias & Kale, Devendra, 2024, "Firm life cycle and accrual quality," Advances in accounting, Elsevier, volume 67, issue C, DOI: 10.1016/j.adiac.2024.100762.
• Adams, Sarah & Hall, Matthew & Xiao, Xinning, 2024, "Styles of verification and the pursuit of organisational repair: The case of social impact," Accounting, Organizations and Society, Elsevier, volume 113, issue C, DOI: 10.1016/j.aos.2023.101478.
• Oz, Seda, 2024, "The impact of terrorist attacks and mass shootings on earnings management," The British Accounting Review, Elsevier, volume 56, issue 3, DOI: 10.1016/j.bar.2023.101232.
• Gao, Lei & Han, Jianlei & Kim, Jeong-Bon & Pan, Zheyao, 2024, "Overlapping institutional ownership along the supply chain and earnings management of supplier firms," Journal of Corporate Finance, Elsevier, volume 84, issue C, DOI: 10.1016/j.jcorpfin.2023.102520.
• Mi, Biao & Zhang, Luqiao & Han, Liang & Shen, Yun, 2024, "Bank market power and financial reporting quality," Journal of Corporate Finance, Elsevier, volume 84, issue C, DOI: 10.1016/j.jcorpfin.2023.102530.
• Gounopoulos, Dimitrios & Loukopoulos, Georgios & Loukopoulos, Panagiotis & Zhang, Yu, 2024, "Do CFO career concerns matter? Evidence from IPO financial reporting outcomes," Journal of Corporate Finance, Elsevier, volume 87, issue C, DOI: 10.1016/j.jcorpfin.2024.102626.
• Barg, Johannes A. & Drobetz, Wolfgang & El Ghoul, Sadok & Guedhami, Omrane & Schröder, Henning, 2024, "Institutional dual ownership and voluntary greenhouse gas emission disclosure," Journal of Corporate Finance, Elsevier, volume 89, issue C, DOI: 10.1016/j.jcorpfin.2024.102671.
• Machokoto, Michael & Omotilewa, Oluwatoba James, 2024, "The impact of borrowing concentration on innovation: When is one not just enough?," Economics Letters, Elsevier, volume 236, issue C, DOI: 10.1016/j.econlet.2024.111613.
• Elnahass, Marwa & Jia, Xinrui & Crawford, Louise, 2024, "Disruptive technology and audit risks: Evidence from FTSE 100 companies," Emerging Markets Review, Elsevier, volume 63, issue C, DOI: 10.1016/j.ememar.2024.101218.
• Kim, Jeong-Bon & Tseng, Kevin & Wang, Jundong (Jeff) & Xi, Yaoyi, 2024, "Policy uncertainty, bad news disclosure, and stock price crash risk," Journal of Empirical Finance, Elsevier, volume 78, issue C, DOI: 10.1016/j.jempfin.2024.101512.
• Parija, Arpit Kumar & Chhatwani, Malvika, 2024, "How does bank opacity affect credit growth and return predictability?," Journal of Empirical Finance, Elsevier, volume 79, issue C, DOI: 10.1016/j.jempfin.2024.101553.
• Arvidsson, Susanne & Eierle, Brigitte & Hartlieb, Sven, 2024, "Job satisfaction and investment efficiency – Evidence from crowdsourced employer reviews," European Management Journal, Elsevier, volume 42, issue 2, pages 266-280, DOI: 10.1016/j.emj.2022.10.007.
• Zhang, Chengrui & Li, Zhaohong & Xu, Jiaqian & Luo, Yiyang, 2024, "Accounting information quality, firm ownership and technology innovation: Evidence from China," International Review of Financial Analysis, Elsevier, volume 93, issue C, DOI: 10.1016/j.irfa.2024.103118.
• Hossain, Md Miran & Mammadov, Babak & Vakilzadeh, Hamid, 2024, "Friends in media: Implications of media connections for analyst forecast optimism," International Review of Financial Analysis, Elsevier, volume 93, issue C, DOI: 10.1016/j.irfa.2024.103182.
• Chalevas, Constantinos G. & Doukakis, Leonidas C. & Karampinis, Nikolaos I. & Pavlopoulou, Olga-Chara, 2024, "The impact of family ownership on tax avoidance: International evidence," International Review of Financial Analysis, Elsevier, volume 94, issue C, DOI: 10.1016/j.irfa.2024.103317.
• Liu, Shan & Wu, Xingying & Hu, Nan, 2024, "Does CEO agreeableness personality mitigate real earnings management?," International Review of Financial Analysis, Elsevier, volume 95, issue PB, DOI: 10.1016/j.irfa.2024.103458.
• Bu, Jun & Fei, Tianlun & Zhou, Futong, 2024, "United we stand, divided we fall: The impact of top management team stability on corporate litigation," International Review of Financial Analysis, Elsevier, volume 96, issue PB, DOI: 10.1016/j.irfa.2024.103676.
• Voeller, Dennis & Voeller, Juliane, 2024, "Strategic use of provisions: Evidence from European multinationals," International Review of Financial Analysis, Elsevier, volume 96, issue PB, DOI: 10.1016/j.irfa.2024.103756.
• Tang, Ning & Chen, Jianqiang & Lin, Chih-Yung & Tuan, Le Quoc, 2024, "Interlocked executives’ bad reputation in the labor market," Finance Research Letters, Elsevier, volume 59, issue C, DOI: 10.1016/j.frl.2023.104788.
• Yang, Mo & Dong, Dayong & Xia, Guoen, 2024, "Risk disclosure and stock price crash risk: Evidence from Chinese listed firms," Finance Research Letters, Elsevier, volume 60, issue C, DOI: 10.1016/j.frl.2023.104967.
• Zhang, Da & Wang, Yuxia, 2024, "Can management tone predict the firm's decision on supply chain configuration?," Finance Research Letters, Elsevier, volume 62, issue PB, DOI: 10.1016/j.frl.2024.105223.
• Wang, Yuan & Xing, Chao & Zhang, Luxiu, 2024, "Is greenwashing beneficial for corporate access to financing? Evidence from China," Finance Research Letters, Elsevier, volume 65, issue C, DOI: 10.1016/j.frl.2024.105538.
• Kadzima, Marvelous & Machokoto, Michael & Lemma, Tesfaye T., 2024, "From words to finances: Unraveling the negative net debt-languages nexus," Finance Research Letters, Elsevier, volume 66, issue C, DOI: 10.1016/j.frl.2024.105665.
• Kim, Yong Mi & Lee, Sang Hyuk, 2024, "North Korea's threats and the cost of equity capital: The effect of information environments," Finance Research Letters, Elsevier, volume 69, issue PA, DOI: 10.1016/j.frl.2024.106139.
• Kim, Yeonghyeon & Lee, Junyong & Lee, Kyounghun & Oh, Frederick Dongchuhl, 2024, "Corporate disclosure behavior during financial crises: Evidence from Korea," Journal of Financial Stability, Elsevier, volume 73, issue C, DOI: 10.1016/j.jfs.2024.101298.
• Hsieh, Sheng-Feng & Brennan, Gerard & Sannella, Alexander J., 2024, "Empirical analysis of liquidity thresholds for crypto assets," International Journal of Accounting Information Systems, Elsevier, volume 54, issue C, DOI: 10.1016/j.accinf.2024.100699.
• Wong, T.J. & Yu, Gwen & Zhang, Shubo & Zhang, Tianyu, 2024, "Calling for transparency: Evidence from a field experiment," Journal of Accounting and Economics, Elsevier, volume 77, issue 1, DOI: 10.1016/j.jacceco.2023.101604.
• Liang, Chuchu, 2024, "Advertising rivalry and discretionary disclosure," Journal of Accounting and Economics, Elsevier, volume 77, issue 1, DOI: 10.1016/j.jacceco.2023.101611.
• Arya, Anil & Ramanan, Ram N.V., 2024, "Long-term firm gains from short-term managerial focus: Myopia and voluntary disclosures," Journal of Accounting and Economics, Elsevier, volume 77, issue 2, DOI: 10.1016/j.jacceco.2023.101646.
• Tseng, Kevin & Zhong, Rong (Irene), 2024, "Standing on the shoulders of giants: Financial reporting comparability and knowledge accumulation," Journal of Accounting and Economics, Elsevier, volume 78, issue 1, DOI: 10.1016/j.jacceco.2024.101685.
• Tomy, Rimmy E. & Wittenberg-Moerman, Regina, 2024, "Community membership and reciprocity in lending: Evidence from informal markets," Journal of Accounting and Economics, Elsevier, volume 78, issue 1, DOI: 10.1016/j.jacceco.2024.101697.
• Call, Andrew C. & Hribar, Paul & Skinner, Douglas J. & Volant, David, 2024, "Corporate managers’ perspectives on forward-looking guidance: Survey evidence," Journal of Accounting and Economics, Elsevier, volume 78, issue 2, DOI: 10.1016/j.jacceco.2024.101731.
• Chourou, Lamia & Hossain, Ashrafee T. & Jha, Anand, 2024, "US political corruption and quarterly conference calls," Journal of Banking & Finance, Elsevier, volume 161, issue C, DOI: 10.1016/j.jbankfin.2024.107108.
• Samdani, Taufique, 2024, "Disclosure rules, controlling shareholders, and trading activity in the new issues market," Journal of Banking & Finance, Elsevier, volume 163, issue C, DOI: 10.1016/j.jbankfin.2024.107168.
• Leventis, Stergios & Tsalavoutas, Ioannis & Tsoligkas, Fanis, 2024, "Informal institutions in accounting research: A structured literature review," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 55, issue C, DOI: 10.1016/j.intaccaudtax.2024.100621.
• Lee, Junyong & Oh, Frederick Dongchuhl, 2024, "Do foreign investors make firms more transparent? Evidence from Korea," Journal of Multinational Financial Management, Elsevier, volume 74, issue C, DOI: 10.1016/j.mulfin.2024.100860.
• Kokkinou, Alinda & Quak, Hans & Mitas, Ondrej & Mandemakers, Albert, 2024, "Should I wait or should I go? Encouraging customers to make the more sustainable delivery choice," Research in Transportation Economics, Elsevier, volume 103, issue C, DOI: 10.1016/j.retrec.2023.101388.
• El Mouttaqui, Hajar & Gleason, Kimberly & Jiraporn, Pornsit & Salama, Feras M., 2024, "How does corporate diversification affect earnings management? A path analysis approach," International Review of Economics & Finance, Elsevier, volume 95, issue C, DOI: 10.1016/j.iref.2024.103455.
• Tran, Ly Thi Hai & Ho, Tuan & Ho, Hoai Thu & Phung, Nam Duc, 2024, "Climate vulnerability and capital structure: Moderating effect of financial development, financial constraints, and 2015 Paris Agreement," International Review of Economics & Finance, Elsevier, volume 96, issue PC, DOI: 10.1016/j.iref.2024.103711.
• Chen, Ruiyuan (Ryan) & Liu, Feiyu (Andy) & Zhao, Chen, 2024, "Worldwide board reforms and financial reporting quality," Research in International Business and Finance, Elsevier, volume 69, issue C, DOI: 10.1016/j.ribaf.2024.102239.
• Power, Michael & Tuck, Penelope, 2024, "The firm that would not die: post-death organizing, alumni events, and organization ghosts," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 119973, Mar.
• Scherf, Alexandra A., 2024, "How do online conflict disclosures support enforcement? Evidence from personal financial disclosures and public corruption," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 121395, Jul.
• Chang, Zheng & Ng, Alex Wei Fung & Peng, Siying & Shi, Dandi, 2024, "Stock price reactions to reopening announcements after China abolished its zero-COVID policy," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 121414, Jan.
• Chahed, Yasmine & Charnock, Robert & Du Rietz, Sabina & Joseph Lennon, Niels & Palermo, Tommaso & Parisi, Cristiana & Pflueger, Dane & Sundström, Andreas & Toh, Dorothy & Yu, Lichen, 2025, "The value of research activities “other than” publishing articles: reflections on an experimental workshop series," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 121656, Jan.
• Van der Stede, Wim A., 2024, "Editorial," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 121979, Mar.
• Imperatore, Claudia & Pope, Peter F., 2024, "Do tenure‐based voting rights help mitigate the family firm control‐growth dilemma?," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 123881, Nov.
• Anantharaman, Divya & Chuk, Elizabeth & Kamath, Saipriya, 2024, "A demotion in disguise? The real effects of relocating pension smoothing from operating income to non-operating income," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 124405.
• Macve, Richard, 2025, "The importance of interdisciplinary collaboration in researching and publishing accounting history: a personal journey," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 125869, Jun.
• Amon Bagonza & Yan Chen & Frederik Rech, 2024, "Mediating impact of integrated reporting on audit quality and market reactions in Africa: evidence from South Africa," Accounting Research Journal, Emerald Group Publishing Limited, volume 37, issue 4, pages 401-417, July, DOI: 10.1108/ARJ-01-2023-0009.
• Adelina Fometescu & Camelia-Daniela Haţegan & Lavinia Denisia Cuc, 2024, "Challenges of Measuring and Reporting ESG Performance," Contemporary Studies in Economic and Financial Analysis, Emerald Group Publishing Limited, "Exploring ESG Challenges and Opportunities: Navigating Towards a Better Future", DOI: 10.1108/S1569-375920240000116005.
• Nguyen Thanh Dong & Cao Thi Mien Thuy & Nguyen Vinh Khuong & Anh Huu Tuan Le, 2024, "Annual report readability and financial reporting quality: the moderating role of information asymmetry," International Journal of Accounting & Information Management, Emerald Group Publishing Limited, volume 33, issue 1, pages 241-261, December, DOI: 10.1108/IJAIM-06-2024-0192.
• Walaa Wahid ElKelish & Atia Hussain & Muhammad Al Mahameed & Irsyadillah Irsyadillah, 2024, "Exploring the impact of organizational culture on governance transparency in audit firms: evidence from the United Arab Emirates emerging market," Journal of Applied Accounting Research, Emerald Group Publishing Limited, volume 26, issue 2, pages 281-305, July, DOI: 10.1108/JAAR-06-2023-0170.
• Ajid ur Rehman & Asad Yaqub & Tanveer Ahsan & Zia-ur-Rehman Rao, 2024, "Earnings management using classification shifting of revenues: evidence from Chinese-listed firms," Journal of Accounting in Emerging Economies, Emerald Group Publishing Limited, volume 14, issue 5, pages 1061-1083, February, DOI: 10.1108/JAEE-04-2022-0118.
• Babatunde Moses Ololade, 2024, "Internal control systems of SMEs in Nigeria: a proactive or reactive strategy against employees’ fraud?," Journal of Financial Crime, Emerald Group Publishing Limited, volume 32, issue 1, pages 49-63, May, DOI: 10.1108/JFC-10-2023-0259.
• Isabella Lucut Capras & Monica Violeta Achim & Eugenia Ramona Mara, 2024, "Is tax avoidance one of the purposes of financial data manipulation? The case of Romania," Journal of Risk Finance, Emerald Group Publishing Limited, volume 25, issue 4, pages 588-601, April, DOI: 10.1108/JRF-11-2023-0273.
• Meeok Cho & Jaehee Jo & Taejin Jung & Natalie Kyung Won Kim, 2024, "Use of videoconferencing in audit committee–auditor communication during the COVID-19 pandemic: evidence from Korea," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 40, issue 2, pages 179-213, December, DOI: 10.1108/MAJ-07-2023-3968.
• Dereck Barr-Pulliam & Marc Eulerich & Nicole Ratzinger-Sakel, 2024, "The effect of the internal audit function’s perceived assurance versus advisory purpose on the external auditor’s reliance decision," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 39, issue 2, pages 138-165, January, DOI: 10.1108/MAJ-08-2023-4021.
• Hrishikesh Desai & Michael Davern, 2024, "The details matter: SEC regulatory guidance and informativeness in non-GAAP disclosure decisions," Meditari Accountancy Research, Emerald Group Publishing Limited, volume 32, issue 6, pages 2083-2115, June, DOI: 10.1108/MEDAR-04-2023-1975.
• Grace Low & Qi Li, 2024, "Corporate social responsibility and bank value: evidence from bank capital," Meditari Accountancy Research, Emerald Group Publishing Limited, volume 32, issue 4, pages 1324-1348, February, DOI: 10.1108/MEDAR-10-2023-2197.
• Phung Anh Thu & Pham Quang Huy, 2024, "Market concentration and financial statement comparability: what is the role of state ownership? Evidence from SYS GMM and fsQCA," Pacific Accounting Review, Emerald Group Publishing Limited, volume 36, issue 1, pages 120-143, April, DOI: 10.1108/PAR-08-2022-0119.
• Rosemond Desir & Patricia A. Ryan & Lumina Albert, 2024, "The value of a ‘just’ firm," Review of Accounting and Finance, Emerald Group Publishing Limited, volume 23, issue 4, pages 449-466, April, DOI: 10.1108/RAF-04-2023-0120.
• Luca Menicacci & Lorenzo Simoni, 2024, "Negative media coverage of ESG issues and corporate tax avoidance," Sustainability Accounting, Management and Policy Journal, Emerald Group Publishing Limited, volume 15, issue 7, pages 1-33, February, DOI: 10.1108/SAMPJ-01-2023-0024.
• Karima Lajnef & Kawther Dhifi, 2024, "Integrating Reporting Bridge, the Gap Between CSR Performance and Tax Avoidance Relationship? Insights from South Africa," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), volume 0, issue 1, pages 41-59.
• Boguslawa Bek-Gaik & Anna Surowiec, 2024, "Usefulness of Non-Financial Information in Assessing the Company’s Economic and Financial Performance in Polish Practice," European Research Studies Journal, European Research Studies Journal, volume 0, issue 3, pages 270-296.
• Boguslawa Bek-Gaik & Anna Surowiec, 2024, "Disclosures on Cybersecurity, Cyber Risks, and Information Security in Non-Financial Reports of Polish Companies," European Research Studies Journal, European Research Studies Journal, volume 0, issue 4, pages 1513-1535.
• Lukasz Szydelko & Sabina Rokita, 2024, "Financial Benchmarking on the Example of Energy Sector Companies in Poland," European Research Studies Journal, European Research Studies Journal, volume 0, issue 4, pages 837-865.
• Przemyslaw Czajor, 2024, "IFRS 18: Advancing the Relevance and Utility of Financial Statements for Stakeholders," European Research Studies Journal, European Research Studies Journal, volume 0, issue Special A, pages 265-275.
• Alpha Nur Setyawan Pudjono, 2024, "Examining the Causal Relationships of Balanced Scorecard Perspectives on Organizational Performance Improvement: A Case Study from the Indonesian Public Sector," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr232, Mar, DOI: https://doi.org/10.35609/afr.2024.8.
• Padri Achyarsyah, 2024, "The Determinant Factors of Auditor Switching: Evidence from Accounting Firm," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr237, Dec, DOI: https://doi.org/10.35609/afr.2024.9.
• Rabia Bashir, 2024, "Determining the nexus between Dynamic Working Capital Management and Operational Efficiency in Emerging Southeast Asia," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number jfbr224, Nov, DOI: https://doi.org/10.35609/jfbr.2024..
• Serhii Hryniavskyi & Valerii Zhuk, 2024, "Information Sources and Stages of Strategic Analysis," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 102-109, March, DOI: 10.33146/2307-9878-2024-1(103)-102-.
• Valerii Zhuk & Nataliia Zhuk & Yuliia Shenderivska, 2024, "International Experience of Post-War Compensation Policy," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 33-45, June, DOI: 10.33146/2307-9878-2024-2(104)-33-4.
• Seçil Sigalı & Reha Memişoğlu, 2024, "Analysis of the Amendments in IAS 7 and IFRS 7 within the Scope of Supplier Finance Arrangements," Muhasebe Enstitusu Dergisi - Journal of Accounting Institute, Istanbul University Business School, volume 0, issue 70, pages 1-15, January, DOI: 10.26650/MED.1337413.
• Feden Koç & Sevinç Gülseçen, 2024, "Analysis of Publications on Financial Accounting in Web of Science Database with Vosviewer Mapping Techniques and Bibliometric Analysis Method," Muhasebe Enstitusu Dergisi - Journal of Accounting Institute, Istanbul University Business School, volume 0, issue 70, pages 17-37, January, DOI: 10.26650/MED.1328607.
• Hasan Yalçın, 2024, "Metric Conflict in Financial Analysis: A Comparison and Application of EBITDA and EVA," Muhasebe Enstitusu Dergisi - Journal of Accounting Institute, Istanbul University Business School, volume 0, issue 70, pages 39-57, January, DOI: 10.26650/MED.1329674.
• Fatma Şeker & Sevgi Şeker, 2024, "Traces Left by Women in Production, Management and Trade from the Neolithic Age to the End of the Bronze Age," Muhasebe Enstitusu Dergisi - Journal of Accounting Institute, Istanbul University Business School, volume 0, issue 70, pages 59-73, January, DOI: 10.26650/MED.1317620.
• Uğur Bellikli, 2024, "Ethics of Artificial Intelligence (AI) Use in Accounting," Muhasebe Enstitusu Dergisi - Journal of Accounting Institute, Istanbul University Business School, volume 0, issue 71, pages 1-11, July, DOI: 10.26650/MED.1490433.
• Günay Deniz Dursun & Sinan Aslan, 2024, "Misunderstandings in the Revenue Cycle During the Independent Audit Process and Improvement Strategies," Muhasebe Enstitusu Dergisi - Journal of Accounting Institute, Istanbul University Business School, volume 0, issue 71, pages 13-24, July, DOI: 10.26650/MED.1474025.
• Gamze Sevimli Örgün, 2024, "Bibliometric Analysis of Articles Published in the Journal of Accounting Institute," Muhasebe Enstitusu Dergisi - Journal of Accounting Institute, Istanbul University Business School, volume 0, issue 71, pages 25-37, July, DOI: 10.26650/MED.1428359.
• Gaul, Johannes J. & Keusch, Florian & Rostam-Afschar, Davud & Simon, Thomas, 2024, "Invitation Messages for Business Surveys: A Multi-Armed Bandit Experiment," IZA Discussion Papers, Institute of Labor Economics (IZA), number 17534, Dec.
• Hyoung-Joo Lim & Dafydd Mali, 2024, "Does Market Performance (Tobin’s Q) Have A Negative Effect On Credit Ratings? Evidence From South Korea," Asia-Pacific Financial Markets, Springer;Japanese Association of Financial Economics and Engineering, volume 31, issue 1, pages 53-80, March, DOI: 10.1007/s10690-023-09406-x.
• Priyanka Runach & Shubham Garg & Karam Pal Narwal, 2024, "An Empirical Investigation on Financing Choice Descendants of Indian Start-ups," Asia-Pacific Financial Markets, Springer;Japanese Association of Financial Economics and Engineering, volume 31, issue 4, pages 867-888, December, DOI: 10.1007/s10690-023-09434-7.
• Eric Lohwasser & Yaou Zhou, 2024, "Earnings Management, Auditor Changes and Ethics: Evidence from Companies Missing Earnings Expectations," Journal of Business Ethics, Springer, volume 191, issue 3, pages 551-570, May, DOI: 10.1007/s10551-023-05453-6.
• Paul B. McGuinness, 2024, "Research note: An investigation of the relation between pre-IPO dividends and vendor sales," Review of Quantitative Finance and Accounting, Springer, volume 62, issue 3, pages 889-910, April, DOI: 10.1007/s11156-023-01225-5.
• Dong Drew Li & Wenguang Lin & Pei-Yu Sun & Yunshu Tang & Zheng Cheng, 2024, "Breaking the Big Four brand’s halo effect precisely: evidence from the association between RMM coverage ratios and integrated audit effectiveness," Review of Quantitative Finance and Accounting, Springer, volume 62, issue 3, pages 1291-1328, April, DOI: 10.1007/s11156-023-01238-0.
• Hanyu Zhang & Rong Ding & Hang Zhou, 2024, "Public access to in-house meeting reports and stock liquidity: evidence from China," Review of Quantitative Finance and Accounting, Springer, volume 62, issue 4, pages 1431-1458, May, DOI: 10.1007/s11156-023-01237-1.
• Bilal Kimouche & Hemza Boussenna, 2024, "Empirical Evidence About Earnings Management Behaviour Under the Covid-19 Period in Algerian Companies," European Journal of Business Science and Technology, Mendel University in Brno, Faculty of Business and Economics, volume 10, issue 2, pages 242-257, DOI: 10.11118/ejobsat.2024.007.
• Oliver Binz & John Graham & Matthew Kubic, 2024, "Does Inflation Affect Earnings Relevance? A Century-Long Analysis," NBER Working Papers, National Bureau of Economic Research, Inc, number 32364, Apr.
• David Hirshleifer & Liang Ma, 2024, "The Effect of New Information Technologies on Asset Pricing Anomalies," NBER Working Papers, National Bureau of Economic Research, Inc, number 32767, Aug.
• Borislav Boyanov, 2024, "Application of XBRL in Financial Reporting: Effects On Preparers and Users of Financial Statements," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 3, pages 133-151, July.
• Nadya Koteva, 2024, "Contemporary Aspects of Insurance Revenue from Issued Insurance Contracts," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 3, pages 225-243, July.
• Sorin Romulus BERINDE & Paula Ramona RĂCHIȘAN & Adrian GROȘANU & Alina Beattrice VLADU & Dan Dacian CUZDRIOREAN, 2024, "The Impact Of Quality In Research And Development Environments On Entrepreneurial Activity In Romania. A Comparative Study," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 33, issue 2, pages 38-52, December.
• Laura – Eugenia – Lavinia BARNA & Corina – Cătălina HURDUCACI (GOREA), 2024, "The Impact Of Using Artificial Intelligence And Erp Systems In The Work Of Accounting Professionals And Auditors," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 33, issue 1, pages 246-258, July.
• Anca-Giorgiana (BURTIC) BURESCU, 2024, "The Evolution Of The Performance Concept – A Bibliometric Analysis," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 33, issue 1, pages 259-268, July.
• Peter Brok, 2024, "Debt and taxes: the role of corporate group structure," Review of Finance, European Finance Association, volume 28, issue 6, pages 2051-2082.
• Lacramioara Mansour & Elena Cerasela Spatariu & Gabriela Gheorghiu, 2024, "Digital Information – Innovative Technologies Generate a New Paradigm," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 650-657, August.
• Okeke, Clement, 2024, "Board Specific Attributes and Financial Reporting Quality of Listed Consumer Goods Firms in Nigeria," MPRA Paper, University Library of Munich, Germany, number 121823.
• M N, Nikhil & S Shenoy, Sandeep & Chakraborty, Suman & Abhilash, Abhilash, 2024, "Unraveling the determinants and consequences of mandatory IFRS convergence in India: insights from systematic literature review," MPRA Paper, University Library of Munich, Germany, number 122321, May, revised 23 Aug 2024.
• Covar, Eliska, 2024, "Pandemic Resilience in Czech's Big Four Firms," MPRA Paper, University Library of Munich, Germany, number 124349, Nov.
• Marian ?AICU, 2024, "The Relationship Between Costs And Performance In The Romanian Freight Transport By Road Sector," Scientific Bulletin - Economic Sciences, University of Pitesti, volume 23, issue 2, pages 31-36.
• Marian Taicu, 2024, "Analysis Of The Performance Of The Romanian Food Industry," Scientific Bulletin - Economic Sciences, University of Pitesti, volume 23, issue 3, pages 75-82.
• Vahid Ahmadian & Roghayeh Namvar, 2024, "Investigating the Functions of Blockchain Technology in Improving the Corporate Governance of Listed Companies," Quarterly Journal of Applied Theories of Economics, Faculty of Economics, Management and Business, University of Tabriz, volume 11, issue 2, pages 135-166.
• Chris Magnis & Skilodimou Louiza, 2024, "The impact of corporate governance mechanisms on earnings quality during the COVID-19 Pandemic. Evidence from the UK," Bulletin of Applied Economics, Risk Market Journals, volume 11, issue 1, pages 1-14.
• NingShan HAO & Voicu D. DRAGOMIR, 2024, "Sustainable Business Models in the European Energy Sector," PROCEEDINGS OF THE INTERNATIONAL CONFERENCE ON ECONOMICS AND SOCIAL SCIENCES, Bucharest University of Economic Studies, Romania, volume 6, issue 1, pages 111-122, August.
• Laura-Eugenia-Lavinia BARNA, 2024, "Professional Skills of Future Accountants using ERP Systems," PROCEEDINGS OF THE INTERNATIONAL CONFERENCE ON ECONOMICS AND SOCIAL SCIENCES, Bucharest University of Economic Studies, Romania, volume 6, issue 1, pages 71-78, August.
• Paul Coram & James R. Frederickson & Matthew Pinnuck, 2024, "Earnings management: Who do managers consider and what is the relative importance of ethics?," Australian Journal of Management, Australian School of Business, volume 49, issue 2, pages 214-248, May, DOI: 10.1177/03128962221137235.
• Cristina (Castrase) DIDEA & Simion Iosif MIHON & Dan Ioan TOPOR, 2024, "The Effects Of Fiscal Policy In The Field Of Transfer Pricing - Empirical Research," Social-Economic Debates, Association for Entreprenorial Spirit Promotion, volume 13, issue 2, pages 1-11, iulie.
• Nosakhare Friday Uwaifo & Toluwa Ohidua, 2024, "Circular Economy: An Exploration Of Its Concept, Schools Of Thought, Drivers And Strategies," Journal of Academic Research in Economics, Spiru Haret University, Faculty of Accounting and Financial Management Constanta, volume 16, issue 2 (July), pages 417-427.
• Filiz ÖZŞAHİN-KOÇ & Ali DERAN, 2024, "The Impact of Carbon Emissions on Corporate Cost of Debt (COD): A Research on Borsa İstanbul (BIST) Sustainability Index," Sosyoekonomi Journal, Sosyoekonomi Society, issue 32(60).
• Gamze SEVİMLİ-ÖRGÜN & Mehmet AYGÜN, 2024, "The Relationship Between Cost Stickiness and Earnings Management and Firm Characteristics: A Review on Borsa Istanbul," Sosyoekonomi Journal, Sosyoekonomi Society, issue 32(60).
• Xintong Wang & Ruoqi Han & Min Zheng, 2024, "Competitive strategy and stock market liquidity: a natural language processing approach," Information Technology and Management, Springer, volume 25, issue 1, pages 99-112, March, DOI: 10.1007/s10799-023-00401-2.
• Sandra Dreher & Sebastian Eichfelder & Felix Noth, 2024, "Does IFRS information on tax loss carryforwards and negative performance improve predictions of earnings and cash flows?," Journal of Business Economics, Springer, volume 94, issue 1, pages 1-39, January, DOI: 10.1007/s11573-023-01147-7.
• Steven E. Kozlowski & M. Kabir Hassan & José Antonio Pérez-Amuedo & Michael R. Puleo, 2024, "Merger reasons and their impact: Evidence from the credit union industry," Journal of Economics and Finance, Springer;Academy of Economics and Finance, volume 48, issue 4, pages 1020-1052, December, DOI: 10.1007/s12197-024-09685-8.
• Marcel Röser, 2024, "More certainty in uncertainty: a special life-cycle approach for management decisions in volatile markets," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, volume 35, issue 1, pages 165-197, March, DOI: 10.1007/s00187-023-00364-z.
• Max M. Weber & Burkhard Pedell & Peter G. Rötzel, 2024, "Resilience-oriented management control systems: a systematic review of the relationships between organizational resilience and management control systems," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, volume 35, issue 4, pages 563-620, December, DOI: 10.1007/s00187-024-00385-2.
• Jan A. Kempkes & Francesco Suprano & Andreas Wömpener, 2024, "How management support systems affect job performance: a systematic literature review and research agenda," Management Review Quarterly, Springer, volume 74, issue 4, pages 2013-2086, December, DOI: 10.1007/s11301-023-00353-5.
• Jordan Schoenfeld, 2024, "Cyber risk and voluntary Service Organization Control (SOC) audits," Review of Accounting Studies, Springer, volume 29, issue 1, pages 580-620, March, DOI: 10.1007/s11142-022-09713-0.
• Yi Dong & Xuejiao Liu & Gerald J. Lobo & Chenkai Ni, 2024, "Overprecise forecasts," Review of Accounting Studies, Springer, volume 29, issue 1, pages 276-326, March, DOI: 10.1007/s11142-022-09724-x.
• Alexander Dyck & Adair Morse & Luigi Zingales, 2024, "How pervasive is corporate fraud?," Review of Accounting Studies, Springer, volume 29, issue 1, pages 736-769, March, DOI: 10.1007/s11142-022-09738-5.
• Somnath Das & Philipp D. Schaberl & Pradyot K. Sen, 2024, "Analysts’ use of dividends in earnings forecasts," Review of Accounting Studies, Springer, volume 29, issue 2, pages 1192-1234, June, DOI: 10.1007/s11142-022-09735-8.
• Michelle Hutchens & Sonja O. Rego & Brian Williams, 2024, "The impact of standard setting on individual investors: evidence from SFAS 109," Review of Accounting Studies, Springer, volume 29, issue 2, pages 1407-1455, June, DOI: 10.1007/s11142-022-09740-x.
• Jonas Heese & Joseph Pacelli, 2024, "The monitoring role of social media," Review of Accounting Studies, Springer, volume 29, issue 2, pages 1666-1706, June, DOI: 10.1007/s11142-023-09757-w.
• Hui Chen & Thomas Pfeiffer, 2024, "Myopic capital market concerns and investment incentives in business alliances," Review of Accounting Studies, Springer, volume 29, issue 3, pages 2518-2550, September, DOI: 10.1007/s11142-023-09755-y.
• Ahmed M. Abdalla & Colin D. B. Clubb, 2024, "Classification shifting using income-decreasing special items: measurement and valuation issues," Review of Accounting Studies, Springer, volume 29, issue 3, pages 2871-2926, September, DOI: 10.1007/s11142-023-09770-z.
• Dan Amiram & Edward Owens, 2024, "Accounting-based expected loss given default and debt contract design," Review of Accounting Studies, Springer, volume 29, issue 3, pages 2437-2467, September, DOI: 10.1007/s11142-023-09772-x.
• Marc Eulerich & Aida Sanatizadeh & Hamid Vakilzadeh & David A. Wood, 2024, "Is it all hype? ChatGPT’s performance and disruptive potential in the accounting and auditing industries," Review of Accounting Studies, Springer, volume 29, issue 3, pages 2318-2349, September, DOI: 10.1007/s11142-024-09833-9.
• Ben Lourie & N. Bugra Ozel & Alexander Nekrasov & Chenqi Zhu, 2024, "Consensus credit ratings: a view from banks," Review of Accounting Studies, Springer, volume 29, issue 3, pages 2391-2436, September, DOI: 10.1007/s11142-024-09835-7.
• Ryan McDonough & Venky Nagar & Jordan Schoenfeld, 2024, "Voluntary disclosures by activist investors: the role of activist expectations," Review of Accounting Studies, Springer, volume 29, issue 3, pages 2031-2081, September, DOI: 10.1007/s11142-024-09836-6.
• Tolga Yeşil, 2024, "Analysis of sustainability accounting standards: a review," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 12, issue 1, pages 303-324, September, DOI: 10.9770/jesi.2024.12.1(21).
• Maruszewska Ewa Wanda & Tuszkiewicz Maciej Andrzej, 2024, "Boundaries of management performance measures (MPMs) disclosed in primary financial statements prepared in accordance with new standard planned to supersede IAS 1," Central European Economic Journal, Sciendo, volume 11, issue 58, pages 1-16, January, DOI: 10.2478/ceej-2024-0001.
• Dobroszek Justyna & Paientko Tetiana & Walińska Ewa, 2024, "Management Accounting Professionals in the SMART Economy," Central European Economic Journal, Sciendo, volume 11, issue 58, pages 320-338, DOI: 10.2478/ceej-2024-0021.
• Odintsova Tatyana, 2024, "Updating the Informational and Control Practices in the Sustainability Agenda," Economics and Culture, Sciendo, volume 21, issue 1, pages 133-148, DOI: 10.2478/jec-2024-0010.
• Comporek Michał, 2024, "The Size of a Company and the Intensity of Use of Accrual-Based Earnings Management and Real Earnings Management Tools," Economic and Regional Studies / Studia Ekonomiczne i Regionalne, Sciendo, volume 17, issue 1, pages 115-132, March, DOI: 10.2478/ers-2024-0006.
• Pilch Bartłomiej, 2024, "Have COVID-19 and the War in Ukraine Caused a Decline in the Value Relevance of Accounting Information? Evidence from Poland," Folia Oeconomica Stetinensia, Sciendo, volume 24, issue 2, pages 252-279, DOI: 10.2478/foli-2024-0025.
• Santava Eva & Vranakova Natalia & Babelova Zdenka Gyurak, 2024, "Comparison of Advantages and Disadvantages of Insourcing and Outsourcing Controlling Processes in Industrial Enterprises in Slovakia," Management Theory and Studies for Rural Business and Infrastructure Development, Sciendo, volume 46, issue 4, pages 454-462, DOI: 10.15544/mts.2024.42.
• Georgiou Andreas, 2024, "A Comparison of the Intangible Asset Related Standards, IAS38, IVS210 and ISA620 Using Similarity Analysis," Studia Universitatis Babeș-Bolyai Oeconomica, Sciendo, volume 69, issue 2, pages 62-85, DOI: 10.2478/subboec-2024-0010.
• Kimouche Bilal & Charchafa Ilyes, 2024, "Impact of Accounting Conservatism on Income Smoothing: Empirical Evidence from Algeria," Studia Universitatis „Vasile Goldis” Arad – Economics Series, Sciendo, volume 34, issue 1, pages 37-55, March, DOI: 10.2478/sues-2024-0002.
• Haoran Xu & Yongliang Wu & Min Zhang, 2024, "International Trade Friction and Firm Disclosure Tone: Evidence from China," The International Journal of Accounting (TIJA), World Scientific Publishing Co. Pte. Ltd., volume 59, issue 03, pages 1-51, September, DOI: 10.1142/S1094406024500057.
• Bin Wu & Yunjing Liu & Min Zhang & Ziyi Zhang, 2024, "Capital Market Consequences of Information about Individual Auditors," The International Journal of Accounting (TIJA), World Scientific Publishing Co. Pte. Ltd., volume 59, issue 04, pages 1-49, December, DOI: 10.1142/S1094406024500136.
• Dyer, Travis & Köchling, Gerrit & Limbach, Peter, 2024, "Traditional investment research and social networks: Evidence from Facebook connections," CFR Working Papers, University of Cologne, Centre for Financial Research (CFR), number 24-03.
• Veledar, Benina & Gadžo, Amra & Bajrić, Nejra, 2024, "The Impact of Various Factors on the Effectiveness of Internal Audit in the Public Sector: The Case of Bosnia and Herzegovina," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, volume 4, issue 2, pages 1-19, DOI: 10.2478/jfap-2024-0006.
• Gaul, Johannes J. & Keusch, Florian & Rostam-Afschar, Davud & Simon, Thomas, 2024, "Invitation Messages for Business Surveys: A Multi-Armed Bandit Experiment," GLO Discussion Paper Series, Global Labor Organization (GLO), number 1540.
• Amra Gadžo & Benina Veledar & Alma Osmanovic Ðakovic, 2024, "Data Envelopment Analysis for Assessing Efficiency in Public Utilities with a Focus on Water and Sewerage Services," Interdisciplinary Description of Complex Systems - scientific journal, Croatian Interdisciplinary Society Provider Homepage: http://indecs.eu, volume 22, issue 4, pages 497-509.

2023

• Serdar Benligiray & Ahmet Onay, 2023, "Examination of Factors Determining Bad Debt Provisions: Effects of Receivables Management, Conservatism and Earnings Management," Journal of Finance Letters (Maliye ve Finans Yazıları), Maliye ve Finans Yazıları Yayıncılık Ltd. Şti., volume 38, issue 120, pages 97-130, October, DOI: https://doi.org/10.33203/mfy.129058.
• Eudochia BAJEREAN & Andrei JIZDAN, 2023, "The Improvement Of Accounting And Documentation Of The Goods Sale Through Electronic Settlement Methods," Eastern European Journal for Regional Studies (EEJRS), Center for Studies in European Integration (CSEI), Academy of Economic Studies of Moldova (ASEM), volume 9, issue 2, pages 156-168, December, DOI: https://doi.org/10.53486/2537-6179..
• Nicolai JIERI & Violeta CODREAN & Ana Carolina COJOCARU (BĂRBIERU), 2023, "Scientific Approaches To Defining, Regulating And Researching Entity Accounts Receivable," Eastern European Journal for Regional Studies (EEJRS), Center for Studies in European Integration (CSEI), Academy of Economic Studies of Moldova (ASEM), volume 9, issue 2, pages 53-66, December, DOI: https://doi.org/10.53486/2537-6179..
• Daniela Artemisa Calu & Adriana Ana Maria Davidescu & Alina Mihaela Irimescu & Corina-Graziella Batca Dumitru & Viorel Avram, 2023, "Implementation of Energy Efficiency Improvement Measures in Romania and the Role of Professional Accountants," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, volume 25, issue 63, pages 479-479, April.
• Valentin BURCĂ & Nicolae BOBIȚAN & Diana DUMITRESCU, 2023, "Perspectives on the Relevance of the Internal Control System in Combating and Investigating Frauds in Financial Reporting," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 4, issue 10, pages 33-41, October, DOI: 10.37945/cbr.2023.10.04.
• Ovidiu-Constantin BUNGET & Georgiana-Iulia LAZEA (TRIFA), 2023, "Comparative Analysis Cryptocurrencies Versus Stocks," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 4, issue 11, pages 49-65, November, DOI: 10.37945/cbr.2023.11.06.
• Ioana HERBEI, 2023, "Involving the Accounting Profession in the Sustainable Development of the Business Environment," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 4, issue 4, pages 3-8, April, DOI: 10.37945/cbr.2023.04.01.
• Ovidiu-Constantin BUNGET & Cristian LUNGU, 2023, "A Bibliometric Analysis of the Implications of Artificial Intelligence on the Accounting Profession," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 4, issue 4, pages 9-16, April, DOI: 10.37945/cbr.2023.04.02.
• Ovidiu-Constantin BUNGET & Cristian LUNGU, 2023, "A Bibliometric Analysis of the Implications of Artificial Intelligence on the Accounting Profession," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 4, issue 5, pages 65-72, May, DOI: 10.37945/cbr.2023.05.07.
• Ovidiu-Constantin BUNGET & Georgiana-Iulia TRIFA, 2023, "Comparative Analysis of Cryptocurrencies Versus Shares," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 4, issue 7, pages 1-17, July, DOI: 10.37945/cbr.2023.07.01.
• Hanna HANIFA & Oman RUSMANA & Dona PRIMASARI, 2023, "Factors Affecting Micro, Small and Medium Enterprises in the Use of Accounting Information on Culinary Business in the North Purwokerto," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 4, issue 8, pages 32-47, August, DOI: 10.37945/cbr.2023.08.05.
• Krismiaji & Handayani & Sumayyah, 2023, "Audit Quality, Board Governance and Real Earnings Management – Indonesian Evidence," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 4, issue 8, pages 64-73, August, DOI: 10.37945/cbr.2023.08.07.
• Resat KARCIOGLU & Fatih Omur BINICI, 2023, "Developing a maturity model to identify digital skills and abilities of accounting professionals: evidence from Turkey," Access Journal, Access Press Publishing House, volume 4, issue 2, pages 221-247, March, DOI: 10.46656/access.2023.4.2(6).
• RareÅŸ HURGHIÅž, 2023, "Impact Of Esg Reporting On The Romanian Capital Market," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 25, pages 1-16.
• Nicolae MÄ‚GDAÅž, 2023, "Future Decisions Developments Based On Strategic Control - Conceptual Framework," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 25, pages 1-17.
• Sonia Snadli & Wafa Khlif & Lotfi Karoui, 2023, "Rethinking the Paradigmatic Frameworks of Performance Measurement Systems in The Light of Recurring Globalized Crises," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 22, issue 2, pages 259-276, June.
• Elena Turuianu (Nechita), 2023, "Sustainability Reporting and Earnings Management Engagement from An Emerging Economy Perspective," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 22, issue 2, pages 320-345, June.
• Lukas Timbate & Dereje Asrat, 2023, "Corporate Financial Reporting and Taxes: How Important Is Prior Performance?," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 22, issue 3, pages 490-517, September.
• Slavko Sodan & Ivana Perica & Stipe Curkovic, 2023, "Agency Conflicts And Financial Reporting Quality," Economic Thought and Practice, Department of Economics and Business, University of Dubrovnik, volume 32, issue 2, pages 495-509, december, DOI: 10.17818/EMIP/2023/2.10.
• Asepma Hygie & Deviana Sofyan & Refni Sukmadewi & Asraf Asraf, 2023, "Analysis Of Internal Control And Accounting Information Systems On Decisions To Granting Credit At Banks In Pekanbaru," SMBJ: Strategic Management Business Journal, UPMI Management, volume 3, issue 01, pages 201-210.
• Nigar Ismayilova, 2023, "Economic nature of public legal entities, organization of accounting and financial statements," The Scientific-Analytical Journal "Economic Reforms", Center for Analysis of Economic Reforms and Communication of the Republic of Azerbaijan, volume 2023, issue 1, pages 117-123, May.
• Viktor Tomchuk, 2023, "Ways To Improve The Accounting Of Settlement Transactions," Three Seas Economic Journal, Publishing house "Baltija Publishing", volume 4, issue 1, DOI: 10.30525/2661-5150/2023-1-10.
• Yuliia Klius & Oleh Zamai, 2023, "Methods Of Valuation Of Items Of Financial Reporting Of Ukrainian Enterprises: Unification Of National And International Standards," Three Seas Economic Journal, Publishing house "Baltija Publishing", volume 4, issue 1, DOI: 10.30525/2661-5150/2023-1-4.
• Anzhelika Mashevska, 2023, "Organisational And Theoretical Foundations Of Internal Control Over Labour Costs," Green, Blue & Digital Economy Journal, Publishing house "Baltija Publishing", volume 4, issue 2, DOI: 10.30525/2661-5169/2023-2-4.
• Mariana Bunea & Liliana Ionescu Feleaga & Bogdan Stefan Ionescu, 2023, "The CEO characteristics and Romanian banks performance," E&M Economics and Management, Technical University of Liberec, Faculty of Economics, volume 26, issue 4, pages 99-118, December, DOI: 10.15240/tul/001/2023-4-007.
• Bekir ELMAS & Mehtab ÇELİK & Ersin KORKMAZ, 2023, "İç Kontrol Sisteminin COSO İç Kontrol Modeli ile İncelenmesi ve Finansal Performans Üzerine Etkisi: Katılım Bankalarında Bir Araştırma," Bingol University Journal of Economics and Administrative Sciences, Bingol University, Faculty of Economics and Administrative Sciences, volume 7, issue 1, pages 189-206, June, DOI: https://doi.org/10.33399/biibfad.12.
• Jing Liu & Ilhyock Shim & Yanfeng Zheng, 2023, "Absolute blockchain strength? Evidence from the ABS market in China," BIS Working Papers, Bank for International Settlements, number 1116, Aug.
• Cao Thị Miêu Thùy & Trịnh Quốc Trung & Nguyễn Vĩnh Khương & Nguyễn Thanh Liêm, 2023, "Công bố thông tin trách nhiệm xã hội của doanh nghiệp và bất cân xứng thông tin: Bằng chứng thực nghiệm tại Việt Nam," TẠP CHÍ KHOA HỌC ĐẠI HỌC MỞ THÀNH PHỐ HỒ CHÍ MINH - KINH TẾ VÀ QUẢN TRỊ KINH DOANH, HO CHI MINH CITY OPEN UNIVERSITY JOURNAL OF SCIENCE, HO CHI MINH CITY OPEN UNIVERSITY, volume 18, issue 2, pages 55-65, DOI: 10.46223/HCMCOUJS.econ.vi.18.2.2220.
• Huỳnh Lợi & Phùng Anh Thư, 2023, "Tác động của cạnh tranh ngành đến hiệu quả hoạt động tại các doanh nghiệp niêm yết trên thị trường chứng khoán Việt Nam," TẠP CHÍ KHOA HỌC ĐẠI HỌC MỞ THÀNH PHỐ HỒ CHÍ MINH - KINH TẾ VÀ QUẢN TRỊ KINH DOANH, HO CHI MINH CITY OPEN UNIVERSITY JOURNAL OF SCIENCE, HO CHI MINH CITY OPEN UNIVERSITY, volume 18, issue 4, pages 118-130, DOI: 10.46223/HCMCOUJS.econ.vi.18.4.2196.
• Rebeca Jiménez‐Rodríguez & María A. Prats, 2023, "New challenges in international economics and finance," The World Economy, Wiley Blackwell, volume 46, issue 9, pages 2558-2563, September, DOI: 10.1111/twec.13461.