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

2024

• 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," 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," 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?," 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.
• Fischer Dov & Ellman Ortal & Schochet Sholom, 2023, "The Decline of Substance over Form in Accounting," Accounting, Economics, and Law: A Convivium, De Gruyter, volume 13, issue 3, pages 373-390, August, DOI: 10.1515/ael-2019-0052.
• Ana-Maria ANDREI & Adriana HORAICU & Marilena ZUCA, 2023, "The Link Between Accounting Analysis And Sustainable Development," Contemporary Economy Journal, Constantin Brancoveanu University, volume 8, issue 1, pages 14-26.
• Laura Eugenia Barna, 2023, "The Use Of Erp Systems In The Context Of The Covid-19 Pandemic," Management Strategies Journal, Constantin Brancoveanu University, volume 59, issue 1, pages 14-20.
• Angelica Bratu, 2023, "Guverna?A Corporativa La Nivelul Municipiului Braila," Management Strategies Journal, Constantin Brancoveanu University, volume 59, issue 1, pages 21-28.
• Alina - Gabriela Mares & Raluca - Andreea Stoica, 2023, "The Importance Of Money Laundering Risk Assessment As Part Of Accounting Operations," Management Strategies Journal, Constantin Brancoveanu University, volume 59, issue 1, pages 66-71.
• Raluca Andreea Stoica, 2023, "The Role Of Cloud Accounting In Economic Development Of Emerging Countries," Management Strategies Journal, Constantin Brancoveanu University, volume 59, issue 1, pages 94-102.
• Drd Andreea-Cristina Savu & Cristina Gabriela Vasciuc Sandulescu, 2023, "The Contribution Of Artificial Intelligence To Future Accounting," Management Strategies Journal, Constantin Brancoveanu University, volume 60, issue 2, pages 204-210.
• Mariya Pavlova & Rayna Petrova, 2023, "The Emerging Changes In The Accounting Profession And The Acconting Practice Under The Influence Of Technology," Economic Archive, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 1 Year 20, pages 24-40.
• Мария Павлова & Райна Петрова, 2023, "Настъпващите Промени В Счетоводната Професия И Счетоводната Практика Под Въздействието На Технологиите," Economic Archive, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 1 Year 20, pages 27-45.
• Zaheda Daruwala, 2023, "Influence of Financial Leverage on Corporate Profitability: Does it Really Matter?," International Journal of Economics and Financial Issues, Econjournals, volume 13, issue 4, pages 37-46, July.
• Anis Ali & Nadeem Fatima, 2023, "Do the Size of Oil and Gas Firms Govern their Financial Performance? With Special Reference to Indian Oil and Gas Firms," International Journal of Energy Economics and Policy, Econjournals, volume 13, issue 2, pages 166-174, March.
• Anis Ali & Nadeem Fatima, 2023, "Growth and Financial Performance Governance by the Total Resources: A Case of Indian Downstream Oil and Gas Firms," International Journal of Energy Economics and Policy, Econjournals, volume 13, issue 3, pages 141-148, May.
• Abdul Rahman Shaik & Anis Ali & Ibtisam Dhuwayhi Alanazi, 2023, "Working Capital and Financial Performance in the Energy Sector of Saudi Arabia: Moderating Role of Leverage," International Journal of Energy Economics and Policy, Econjournals, volume 13, issue 3, pages 158-163, May.
• Kuselias, Stephen & Agoglia, Christopher P. & Wang, Elaine Ying, 2023, "The effect of team member proximity and assignment length on audit staff reliance on a supervisor's preferences," Accounting, Organizations and Society, Elsevier, volume 105, issue C, DOI: 10.1016/j.aos.2022.101391.
• Deore, Aishwarrya & Gallani, Susanna & Krishnan, Ranjani, 2023, "The effect of systems of management controls on honesty in managerial reporting," Accounting, Organizations and Society, Elsevier, volume 105, issue C, DOI: 10.1016/j.aos.2022.101401.
• Wang, Laura W. & Yin, Huaxiang, 2023, "The effects of emotion-understanding ability and tournament incentives on supervisors’ propensity to acquire subordinate-type information to use in control decisions," Accounting, Organizations and Society, Elsevier, volume 107, issue C, DOI: 10.1016/j.aos.2022.101425.
• Kuselias, Stephen & Earley, Christine E. & Perreault, Stephen J., 2023, "The impact of firm affiliation on accountants’ error reporting decisions," Accounting, Organizations and Society, Elsevier, volume 108, issue C, DOI: 10.1016/j.aos.2023.101452.
• Lai, Karen M.Y. & Khedmati, Mehdi & Gul, Ferdinand A. & Mount, Matthew P., 2023, "Making honest men of them: Institutional investors, financial reporting, and the appointment of female directors to all-male boards," Journal of Corporate Finance, Elsevier, volume 78, issue C, DOI: 10.1016/j.jcorpfin.2022.102334.
• Dimmock, Stephen G. & Feng, Fan & Zhang, Huai, 2023, "Mutual funds' capital gains lock-in and earnings management," Journal of Corporate Finance, Elsevier, volume 80, issue C, DOI: 10.1016/j.jcorpfin.2023.102422.
• He, Jing & Lee, Dongyoung, 2023, "Say more to return less? Disclosure subsequent to successful technological innovation," Journal of Empirical Finance, Elsevier, volume 70, issue C, pages 403-426, DOI: 10.1016/j.jempfin.2022.12.012.
• Mian, Rehman U. & Irfan, Saadia & Mian, Affan, 2023, "Foreign institutional investment horizon and earnings management: Evidence from around the world," International Review of Financial Analysis, Elsevier, volume 86, issue C, DOI: 10.1016/j.irfa.2023.102509.
• Xu, Jingjing & Huang, Haijie & Lee, Edward & Petaibanlue, Jirada, 2023, "Does goodwill pressure drive business restructuring based on subsidiary disposal?," International Review of Financial Analysis, Elsevier, volume 86, issue C, DOI: 10.1016/j.irfa.2023.102511.
• Choi, Wonseok & Chung, Chune Young, 2023, "Does better firm information disclosure enhance institutional blockholder monitoring on information asymmetry? Evidence from 10-K readability," International Review of Financial Analysis, Elsevier, volume 90, issue C, DOI: 10.1016/j.irfa.2023.102899.
• Yang, Mo & Li, Yan & Dong, Dayong, 2023, "Strategic information disclosure and the cost of equity capital: Evidence from China," Finance Research Letters, Elsevier, volume 51, issue C, DOI: 10.1016/j.frl.2022.103418.
• Song, Bomi & Chung, Heesun & Kim, Bum-Joon & Sonu, Catherine Heyjung, 2023, "Do business trainings for audit committees matter in organizations? Focusing on earnings management," Finance Research Letters, Elsevier, volume 51, issue C, DOI: 10.1016/j.frl.2022.103423.
• Cai, Wenjing & Cai, Xinni & Wang, Zehao & Yang, Ge, 2023, "The spillover effect of penalty against peer firm leaders——Evidence from earnings management," Finance Research Letters, Elsevier, volume 54, issue C, DOI: 10.1016/j.frl.2023.103701.
• Zhao, Qifeng & Luo, Qianfeng & Tao, Yunqing, 2023, "From chaos to compliance: Standards-setting and financial fraud," Finance Research Letters, Elsevier, volume 55, issue PA, DOI: 10.1016/j.frl.2023.103902.
• Chen, Xia & Wang, Lili & Zhu, Yinghuan & Shang, Yue, 2023, "Has shareholder background been priced?–Evidence from the issuance of financial bonds by financial leasing companies," Finance Research Letters, Elsevier, volume 56, issue C, DOI: 10.1016/j.frl.2023.104155.
• Machokoto, Michael & Bayai, Innocent & Kadzima, Marvelous, 2023, "The nonlinear impact of debt on employment: Does institutional quality matter?," Finance Research Letters, Elsevier, volume 57, issue C, DOI: 10.1016/j.frl.2023.104436.
• Eugster, Nicolas & Wang, Qingxia, 2023, "Large blockholders and stock price crash risk: An international study," Global Finance Journal, Elsevier, volume 55, issue C, DOI: 10.1016/j.gfj.2022.100799.
• Bao, May Xiaoyan & Crabtree, Aaron & Morris, Marc & Wan, Huishan, 2023, "Equity misvaluation and debt markets," Global Finance Journal, Elsevier, volume 58, issue C, DOI: 10.1016/j.gfj.2023.100902.
• Ye, Mao & Zheng, Miles Y. & Zhu, Wei, 2023, "The effect of tick size on managerial learning from stock prices," Journal of Accounting and Economics, Elsevier, volume 75, issue 1, DOI: 10.1016/j.jacceco.2022.101515.
• Fee, C Edward & Li, Zhi & Peng, Qiyuan, 2023, "Hidden Gems: Do market participants respond to performance expectations revealed in compensation disclosures?," Journal of Accounting and Economics, Elsevier, volume 75, issue 1, DOI: 10.1016/j.jacceco.2022.101519.
• Chy, Mahfuz & Kyung, Hoyoun, 2023, "The effect of bond market transparency on bank loan contracting," Journal of Accounting and Economics, Elsevier, volume 75, issue 2, DOI: 10.1016/j.jacceco.2022.101536.
• Chen, Jason V., 2023, "The wisdom of crowds and the market's response to earnings news: Evidence using the geographic dispersion of investors," Journal of Accounting and Economics, Elsevier, volume 75, issue 2, DOI: 10.1016/j.jacceco.2022.101567.
• Kim, Jinhwan & Valentine, Kristen, 2023, "Public firm disclosures and the market for innovation," Journal of Accounting and Economics, Elsevier, volume 76, issue 1, DOI: 10.1016/j.jacceco.2023.101577.
• Amiraslani, Hami & Donovan, John & Phillips, Matthew A. & Wittenberg-Moerman, Regina, 2023, "Contracting in the Dark: The rise of public-side lenders in the syndicated loan market," Journal of Accounting and Economics, Elsevier, volume 76, issue 1, DOI: 10.1016/j.jacceco.2023.101586.
• Sani, Jalal & Shroff, Nemit & White, Hal, 2023, "Spillover effects of mandatory portfolio disclosures on corporate investment," Journal of Accounting and Economics, Elsevier, volume 76, issue 2, DOI: 10.1016/j.jacceco.2023.101641.
• Agnes Cheng, C.S. & Xie, Jing & Zhong, Yuxiang, 2023, "Common institutional blockholders and tail risk," Journal of Banking & Finance, Elsevier, volume 148, issue C, DOI: 10.1016/j.jbankfin.2022.106723.
• Kim, Taeyeon & Kim, Hyun-Dong & Park, Kwangwoo, 2023, "Customer concentration and firm risk: The role of outside directors from a major customer," Journal of Banking & Finance, Elsevier, volume 152, issue C, DOI: 10.1016/j.jbankfin.2023.106870.
• Sun, Rui & Guo, Junfei & Yu, Wensong, 2023, "Sponsor, institutional investor, and quotation behavior: Theory and evidence from China," Journal of Economic Behavior & Organization, Elsevier, volume 211, issue C, pages 411-428, DOI: 10.1016/j.jebo.2023.04.010.
• Konchitchki, Yaniv & Xie, Jin, 2023, "Undisclosed material inflation risk," Journal of Monetary Economics, Elsevier, volume 140, issue S, pages 82-100, DOI: 10.1016/j.jmoneco.2023.03.004.
• Li, Yanqiong & Wang, Xiongyuan & He, Jie & Chan, Kam C., 2023, "Supply chain risk disclosure and seasoned equity offering discount," Pacific-Basin Finance Journal, Elsevier, volume 82, issue C, DOI: 10.1016/j.pacfin.2023.102188.
• Ullah, Subhan & Irfan, Muhammad & Kim, Ja Ryong & Ullah, Farid, 2023, "Capital expenditures, corporate hedging and firm value," The Quarterly Review of Economics and Finance, Elsevier, volume 87, issue C, pages 360-366, DOI: 10.1016/j.qref.2021.06.008.
• Tan, Huan & Wang, Zhi, 2023, "The impact of confucian culture on the cost of equity capital: The moderating role of marketization process," International Review of Economics & Finance, Elsevier, volume 86, issue C, pages 112-126, DOI: 10.1016/j.iref.2023.03.010.
• Wei, Tian & Wu, Han & Chu, Gang, 2023, "Is ChatGPT competent? Heterogeneity in the cognitive schemas of financial auditors and robots," International Review of Economics & Finance, Elsevier, volume 88, issue C, pages 1389-1396, DOI: 10.1016/j.iref.2023.07.108.
• Shen, Jianghua & Xie, Lingmin, 2023, "Managerial ability and investment to price sensitivity," International Review of Economics & Finance, Elsevier, volume 88, issue C, pages 928-941, DOI: 10.1016/j.iref.2023.07.024.
• Sun, Li, 2023, "Asset redeployability and readability of annual report," Research in International Business and Finance, Elsevier, volume 64, issue C, DOI: 10.1016/j.ribaf.2022.101843.
• Ge, Yao & Hung, Shengmin & Huang, Wei & Qiao, Zheng & Deng, Xin, 2023, "Mutual fund herding and audit pricing," Research in International Business and Finance, Elsevier, volume 64, issue C, DOI: 10.1016/j.ribaf.2023.101904.
• Majeed, Muhammad Ansar & Xie, Shilei & Ullah, Irfan & Fu, Jianru & Wang, Chunlin, 2023, "Do powerful CEOs affect qualitative financial disclosure? Evidence from accounting comparability," Research in International Business and Finance, Elsevier, volume 66, issue C, DOI: 10.1016/j.ribaf.2023.102026.
• Goodhart, Charles & Lastra, Rosa, 2024, "The changing and growing roles of independent central banks now do require a reconsideration of their mandate," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 118448, Nov.
• Bernold, Elizabeth & Gsottbauer, Elisabeth & Ackermann, Kurt A. & Murphy, Ryan, 2023, "Accounting for preferences and beliefs in social framing effects," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 119353, Jun.
• Jiménez-Rodríguez, Rebeca & Prats, María A., 2023, "New challenges in international economics and finance," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 120012, Sep.
• Cascino, Stefano & Daske, Holger & Defond, Mark & Florou, Annita & Gassen, Joachim & Hung, Mingyi, 2023, "Reflections on the 20-year anniversary of worldwide IFRS adoption," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 120205, Oct.
• Matringe, Nadia & Power, Michael, 2024, "Memories lost: a history of accounting records as forms of projection," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 120410, Jun.
• Bracht, Felix & Mahieu, Jeroen & Vanhaverbeke, Steven, 2023, "The signaling value of legal form in debt financing," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 121335, Apr.
• Lee, Kenneth & Aleksanyan, Mark & Harris, Elaine & Manochin, Melina, 2023, "Throwing in the towel: what happens when analysts' recommendations go wrong?," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 121412, May.
• Bryzgalova, Svetlana & Huang, Jiantao & Julliard, Christian, 2023, "Bayesian solutions for the factor zoo: we just ran two quadrillion models," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 126151, Feb.
• Guoyu Lin & Anna Bergman Brown & Eric Lin & Chunhao Xu, 2023, "Unionization and employee welfare: a theoretical investigation using earnings management," Asian Review of Accounting, Emerald Group Publishing Limited, volume 31, issue 2, pages 276-283, January, DOI: 10.1108/ARA-04-2022-0107.
• Paweł Mielcarz & Dmytro Osiichuk & Inna Tselinko, 2023, "The right time for a big bath: asset impairment recognition in earnings management," Central European Management Journal, Emerald Group Publishing Limited, volume 31, issue 2, pages 189-206, May, DOI: 10.1108/CEMJ-12-2021-0156.
• Peterson K. Ozili, 2023, "Earnings Management for Sustainability: The Surplus Income Model of Sustainable Development," Contemporary Studies in Economic and Financial Analysis, Emerald Group Publishing Limited, "Smart Analytics, Artificial Intelligence and Sustainable Performance Management in a Global Digitalised Economy", DOI: 10.1108/S1569-37592023000110B009.
• Georgiana Ioana Tircovnicu & Camelia-Daniela Hategan, 2023, "Trends in Enterprise Risk Management Research: A Bibliometric Analysis," Contemporary Studies in Economic and Financial Analysis, Emerald Group Publishing Limited, "Digital Transformation, Strategic Resilience, Cyber Security and Risk Management", DOI: 10.1108/S1569-37592023000111A001.
• Hesham Bassyouny & Michael Machokoto, 2023, "Does negativity matter under the principle-based approach? Evidence from narrative reporting in the UK," International Journal of Accounting & Information Management, Emerald Group Publishing Limited, volume 32, issue 2, pages 207-227, November, DOI: 10.1108/IJAIM-01-2023-0001.
• Meena Subedi, 2023, "Principles based accounting standards, audit fees and going concern: evidence using advanced machine learning," International Journal of Accounting & Information Management, Emerald Group Publishing Limited, volume 32, issue 2, pages 308-344, December, DOI: 10.1108/IJAIM-02-2023-0026.
• Muhammad Ilyas & Rehman Uddin Mian & Affan Mian, 2023, "International evidence on the monitoring role of foreign institutional investors in corporate investment efficiency," International Journal of Managerial Finance, Emerald Group Publishing Limited, volume 20, issue 4, pages 967-997, December, DOI: 10.1108/IJMF-03-2023-0149.
• Kinshuk Saurabh, 2023, "Sources of incentive and entrenchment effects in family firms: balancing self-dealings with operating efficiencies," International Journal of Managerial Finance, Emerald Group Publishing Limited, volume 20, issue 3, pages 581-607, June, DOI: 10.1108/IJMF-06-2022-0257.
• Robert Rieg & Jan-Hendrik Meier & Carmen Finckh, 2023, "Beware of the watchdog! Role communication in job advertisements for management accountants," Journal of Applied Accounting Research, Emerald Group Publishing Limited, volume 24, issue 5, pages 889-909, March, DOI: 10.1108/JAAR-07-2022-0188.
• Florian Philipp Federsel & Rolf Uwe Fülbier & Jan Seitz, 2023, "Research-practice gap in accounting journals? A topic modeling approach," Journal of Accounting Literature, Emerald Group Publishing Limited, volume 46, issue 3, pages 368-400, August, DOI: 10.1108/JAL-03-2023-0047.
• David John Gilchrist & Dane Etheridge & Zhangxin (Frank) Liu, 2023, "Managing government commissioning and philanthropic expectations: earnings management in Australian nonprofit disability service providers," Journal of Accounting Literature, Emerald Group Publishing Limited, volume 46, issue 2, pages 200-213, May, DOI: 10.1108/JAL-05-2023-0073.
• Dongmin Kong & Shasha Liu & Rui Shen, 2023, "Labor cost stickiness and managerial decisions on human capital adjustment," Journal of Accounting Literature, Emerald Group Publishing Limited, volume 47, issue 2, pages 325-350, December, DOI: 10.1108/JAL-06-2023-0090.
• Zhe Li & Xinrui Liu & Bo Wang, 2023, "Military-experienced senior executives, corporate earnings quality and firm value," Journal of Accounting Literature, Emerald Group Publishing Limited, volume 46, issue 3, pages 401-445, August, DOI: 10.1108/JAL-08-2022-0089.
• Joseph Akadeagre Agana & Anna Alon & Stephen Zamore, 2023, "Self-regulation versus government oversight: audit fees research," Journal of Accounting Literature, Emerald Group Publishing Limited, volume 45, issue 2, pages 340-363, February, DOI: 10.1108/JAL-12-2021-0017.
• Peterson K. Ozili, 2023, "Forensic accounting research around the world," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, volume 23, issue 1, pages 128-153, September, DOI: 10.1108/JFRA-02-2023-0106.
• Dahlia Robinson & Thomas Smith & James Devin Whitworth & Yiyang Zhang, 2023, "Earnings string breaks, accounting litigation risk and audit fees," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 38, issue 7, pages 1024-1052, August, DOI: 10.1108/MAJ-03-2022-3472.
• Saeed Rabea Baatwah & Ali Ali Al-Ansi & Ehsan Saleh Almoataz & Zalailah Salleh, 2023, "Self-efficacy, remote audit proficiency, effort, and performance in the COVID-19 crisis: an auditor’s perspective," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 38, issue 6, pages 832-862, May, DOI: 10.1108/MAJ-05-2022-3570.
• Kishore Singh & Peter Best, 2023, "Auditing during a pandemic – can continuous controls monitoring (CCM) address challenges facing internal audit departments?," Pacific Accounting Review, Emerald Group Publishing Limited, volume 35, issue 5, pages 727-745, May, DOI: 10.1108/PAR-07-2022-0103.
• Nguyen Vinh Khuong & Nguyen Thanh Liem & Le Huu Tuan Anh & Bui Thi Ngan Dung, 2023, "Related party transactions, accrual-based earnings management and real activities earnings management in emerging market," Pacific Accounting Review, Emerald Group Publishing Limited, volume 36, issue 1, pages 60-76, November, DOI: 10.1108/PAR-08-2022-0112.
• Dmitriy Chulkov & Xiaoqiong Wang, 2023, "Corporate social responsibility and financial reporting quality: evidence from US firms," Studies in Economics and Finance, Emerald Group Publishing Limited, volume 40, issue 3, pages 445-466, January, DOI: 10.1108/SEF-09-2022-0462.
• Mohamed Aymen Ben Moussa & Amira El Feidi, 2023, "The Impact of Leverage on Financial Performance of Tunisian Quoted Firms," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), volume 0, issue 4, pages 101-116.
• Boguslawa Bek-Gaik & Anna Surowiec, 2023, "The Value Creation Model in Integrated Reporting: Evidence from Poland," European Research Studies Journal, European Research Studies Journal, volume 0, issue 3, pages 23-60.
• Boguslawa Bek-Gaik & Anna Surowiec, 2023, "Sustainable Business Models in Non-Financial Reporting in Polish Practice," European Research Studies Journal, European Research Studies Journal, volume 0, issue 4, pages 973-995.
• Ioan-Alexandru Dumitrescu & Alin-Ionuț Dorobanțu, 2023, "Analysis of the impact of financial balance indicators on the stock market performance of companies listed on the Bucharest Stock Exchange," Journal of Financial Studies, Institute of Financial Studies, volume 14, issue 8, pages 72-82, June, DOI: 10.55654/JFS.2023.SP.05.
• Adelina Fometescu & Camelia-Daniela Hațegan, 2023, "Non-financial information reporting: literature review in a bibliometric examination," Journal of Financial Studies, Institute of Financial Studies, volume 15, issue 8, pages 67-80, December, DOI: 10.55654/JFS.2023.SP.18.
• Georgiana-Ioana Țîrcovnicu & Camelia-Daniela Hațegan, 2023, "Integration of Artificial Intelligence in the Risk Management Process: An Analysis of Opportunities and Challenges," Journal of Financial Studies, Institute of Financial Studies, volume 15, issue 8, pages 198-214, November, DOI: 10.55654/JFS.2023.8.15.13.
• Laurențiu Paul Barangă & Elena-Ioana Ifrim, 2023, "The Impact of Corporate Sustainability Reporting Directive on Financial Reporting," Journal of Financial Studies, Institute of Financial Studies, volume 15, issue 8, pages 215-222, November, DOI: 10.55654/JFS.2023.8.15.14.
• Dorotheea Beatrice Ruxandra Chiosea & Camelia-Daniela Hațegan, 2023, "The impact of crisis situations on the financial indicators of Romanian companies," Journal of Financial Studies, Institute of Financial Studies, volume 15, issue 8, pages 42-61, November, DOI: 10.55654/JFS.2023.8.15.03.
• Syaiful Hifni, 2023, "The Five Reporting Bottom Lines, Implementation of Integrated Reporting Towards Sustainable Development Management Accountability ," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr228, Dec, DOI: https://doi.org/10.35609/afr.2023.8.
• Adrien Bonache & Kenneth Smith, 2023, "How Do Stressors Influence Accountants' Performance? A Meta-Analytical Structural Equation Modeling Investigation," Post-Print, HAL, number hal-04074455, Mar, DOI: 10.1108/S1475-148820230000026008.
• Suzana Keglević Kozjak & Tanja Šestanj-Perić, 2023, "Does The Auditor’S Size Influence The Going Concern Assesment? – The Case Of Croatia," Ekonomski pregled, Hrvatsko društvo ekonomista (Croatian Society of Economists), volume 74, issue 1, pages 85-101, DOI: 10.32910/ep.74.1.4.
• Hrvoje Perčević & Marina Ercegović, 2023, "Do The Effects Of The Fair Value Concept Appliance And Corresponding Deferred Taxes Strongly Affect The Company’S Financial Position And Performance? – Evidence From Croatian Companies From Real Sector," Ekonomski pregled, Hrvatsko društvo ekonomista (Croatian Society of Economists), volume 74, issue 5, pages 758-790, DOI: 10.32910/ep.74.5.5.
• Nataliia Shevchuk, 2023, "Normative and Legal Regulation for Integrated Reporting," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 56-67, March, DOI: 10.33146/2307-9878-2023-1(99)-56-67.
• Putri Dwi Wahyuni & Febrina Mahliza & Agustine Dwianika, 2023, "Factors Affecting Going Concern of the Transport and Logistics Companies," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 81-90, December, DOI: 10.33146/2307-9878-2023-4(102)-81-9.
• Stephanie Monteiro Miller & Aamer Sheikh, 2023, "New Evidence On The Substitution Between Accrual Earnings Management And Real Earnings Management In United States Firms," Accounting & Taxation, The Institute for Business and Finance Research, volume 15, issue 2, pages 1-14.
• Margaret O’Reilly-Allen & Maria H. Sanchez, 2023, "We’Ve Been Cyber-Attacked: A Case Study On Cyber-Security," Accounting & Taxation, The Institute for Business and Finance Research, volume 15, issue 1, pages 117-127.
• Devon Baranek & Nandini Chandar & Sherry Li, 2023, "What Was Lacking At Luckin? A Case Study Of Ethics And Fraud In A U.S. Listed Foreign Company," Accounting & Taxation, The Institute for Business and Finance Research, volume 15, issue 2, pages 73-89.
• Terrance Jalbert & Jonathan D. Stewart, 2023, "Time Value Of Money Teaching Tool Extensions: The Inclusion Of Growing Annuities," Business Education and Accreditation, The Institute for Business and Finance Research, volume 15, issue 1, pages 51-67.
• Jorge Alberto Rivera Godoy, 2023, "FINANCIAL PERFORMANCE OF THE LARGE BANANA GROWING COMPANY IN COLOMBIA DESEMPENO FINANCIERO DE LA GRAN EMPRESA CULTIVADORA DE BANANO EN COLOMBIA Jorge Alberto Rivera Godoy, Universidad del Vall," Revista Global de Negocios, The Institute for Business and Finance Research, volume 11, issue 1, pages 45-54.
• Jorge Alberto Rivera Godoy, 2023, "Financial Performance Of The Large Banana Growing Company In Colombia Desempeno Financiero De La Gran Empresa Cultivadora De Banano En Colombia," Revista Global de Negocios, The Institute for Business and Finance Research, volume 14, issue 1, pages 45-54.
• Terrance Jalbert & Jonathan D. Stewart, 2023, "Time Value Of Money Teaching Tool Extensions: The Inclusion Of Growing Annuities Valor Temporal Del Dinero Extensiones De Las Herramientas De Ensenanza: La Inclusion De Las Anualidades Crecientes," Revista Internacional Administracion & Finanzas, The Institute for Business and Finance Research, volume 16, issue 1, pages 35-53.
• Luisa María Vélez Bermello & Gustavo Geovanni Flores Sánchez, 2023, "Necesidades Operativas de Fondos: Diagnóstico de las terminales portuarias ecuatorianas," Remef - Revista Mexicana de Economía y Finanzas Nueva Época REMEF (The Mexican Journal of Economics and Finance), Instituto Mexicano de Ejecutivos de Finanzas, IMEF, volume 18, issue 1, pages 1-18, Enero - M.
• Emine Serap Kurt, 2023, "Integrated Reporting Research in Turkiye: A Systematic Literature Review (2012-2022)," Muhasebe Enstitusu Dergisi - Journal of Accounting Institute, Istanbul University Business School, volume 0, issue 68, pages 15-42, January, DOI: 10.26650/MED.1224266.
• Rumeysa Atıcı, 2023, "Determining The Input Levels Used in Measuring Fair Value: Research Into BIST Companies," Muhasebe Enstitusu Dergisi - Journal of Accounting Institute, Istanbul University Business School, volume 0, issue 68, pages 43-55, January, DOI: 10.26650/MED.1227466.
• Ibrahim Kaya & Hakan Ozcelik, 2023, "The Effect of Cash Flows on Firm Performance: A Research on BIST," Istanbul Journal of Economics-Istanbul Iktisat Dergisi, Istanbul University, Faculty of Economics, volume 73, issue 73-1, pages 333-358, June, DOI: 10.26650/ISTJECON2022-1209479.
• Ved Dilip Beloskar & S. V. D. Nageswara Rao, 2023, "Did ESG Save the Day? Evidence From India During the COVID-19 Crisis," Asia-Pacific Financial Markets, Springer;Japanese Association of Financial Economics and Engineering, volume 30, issue 1, pages 73-107, March, DOI: 10.1007/s10690-022-09369-5.
• Yetaotao Qiu & Michel Magnan & Shafu Zhang, 2023, "Competitive threat and strategic disclosure during the IPO quiet period," Review of Quantitative Finance and Accounting, Springer, volume 60, issue 1, pages 375-416, January, DOI: 10.1007/s11156-022-01098-0.
• Dina El Mahdy & Fatima Alali, 2023, "Female CFOs and managerial opportunism," Review of Quantitative Finance and Accounting, Springer, volume 60, issue 3, pages 1161-1207, April, DOI: 10.1007/s11156-022-01124-1.
• Mahmoud Delshadi & Mahmoud Hosseinniakani & Zabihollah Rezaee, 2023, "Does options trading deter real activities manipulation?," Review of Quantitative Finance and Accounting, Springer, volume 61, issue 2, pages 673-699, August, DOI: 10.1007/s11156-023-01162-3.
• Kathryn E. Easterday & Pradyot K. Sen, 2023, "Another look at the dividend-price relationship in the accounting valuation framework," Review of Quantitative Finance and Accounting, Springer, volume 61, issue 3, pages 879-925, October, DOI: 10.1007/s11156-023-01167-y.
• Stanisław Hońko & Marzena Strojek-Filus & Katarzyna Świetla, 2023, "Regulation or deregulation of the accounting profession in a sustainable economy? Evidence from Poland," International Entrepreneurship Review, Centre for Strategic and International Entrepreneurship at the Cracow University of Economics., volume 9, issue 3, pages 91-107.
• Christian Leuz & Anup Malani & Maximilian Muhn & Laszlo Jakab, 2023, "Do Conflict of Interests Disclosures Work? Evidence from Citations in Medical Journals," NBER Working Papers, National Bureau of Economic Research, Inc, number 30927, Feb.
• Snejana Bacheva & Daniela Feschiyan & Roumiana Pozharevska & Kameliya Savova, 2023, "Accounting Education in France," Godishnik na UNSS, University of National and World Economy, Sofia, Bulgaria, issue 2, pages 57-73, December.
• Daniela Petrova & Adriana Atanasova, 2023, "Research of Audit Services Market in Bulgaria," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 4, pages 187-201, October.
• Ina Lecheva, 2023, "Criteria and Factors for the Selection of a Registered Auditor," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 4, pages 203-215, October.
• Snejana Bacheva & Rumiana Pozharevska, 2023, "Sustainability Disclosure in Financial Statements - Regulations and Issues," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 5, pages 11-31, December.
• Ina Lecheva, 2023, "The Audit Services Market Through the Prism of Their Resource Security," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 5, pages 207-216, December.
• Georgiana Iulia LAZEA & Ovidiu Constantin BUNGET & Anca Diana SUMÄ‚NARU, 2023, "Comparative Analysis Of Cryptocurrencies Versus Fiat Money," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 32, issue 2, pages 111-120, December.
• Dorotheea-Beatrice-Ruxandra CHIOSEA & Camelia-Daniela HAÈšEGAN, 2023, "Prediction Of Financial Distress Based On Accounting Information," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 32, issue 2, pages 136-144, December.
• Joseph O. AKANDE & Adedeji D. GBADEBO & Ahmed O. ADEKUNLE, 2023, "Discontinuities In Earnings Distributions: Evidence From South Africa," Oradea Journal of Business and Economics, University of Oradea, Faculty of Economics, volume 8, issue 2, pages 8-22, September, DOI: http://doi.org/10.47535/1991ojbe169.
• Stephen J & Toni M & Anastasia A, 2023, "Information versus Investment," The Review of Financial Studies, Society for Financial Studies, volume 36, issue 3, pages 1148-1191.
• Cristina Mihaela Lazar & Svetlana Mihaila & Violeta Codrean, 2023, "Improving Economic Efficiency of an Entity through Comprehensive Analysis of Receivables," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 958-968, August.
• Ana-Carolina Cojocaru & Nicolai Jieri & Nicoleta Asalos, 2023, "Current Research Trends in IFRS 15 Revenue from Contracts with Customers: a Comprehensive Review," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 670-678, December.
• Lilia Grigoroi & Cristina Mihaela Lazar & Svetlana Mihaila, 2023, "Relevance Versus Irrelevance of Scientific Research Skills to the Practice of the Accounting Profession," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 707-717, December.
• Lacramioara Mansour & Elena Cerasela Spatariu & Gabriela Gheorghiu, 2023, "Organizational Culture, Corporate Governance and Accounting Outcomes," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 751-759, December.
• Brid Murphy & Li Sun, 2023, "Asset redeployability and employee performance," International Journal of Disclosure and Governance, Palgrave Macmillan, volume 20, issue 2, pages 185-199, June, DOI: 10.1057/s41310-022-00158-0.
• Bukvić, Rajko & Pavlović, Radica, 2023, "The Cash Flow Concept in Modern Financial Analysis of Internal Sources of Companies’ Investment Financing," MPRA Paper, University Library of Munich, Germany, number 116053.
• Ozili, Peterson K, 2023, "What drives Bank Income Smoothing? Evidence from Africa," MPRA Paper, University Library of Munich, Germany, number 116410.
• Minnis, Michael & Sutherland, Andrew & Vetter, Felix, 2023, "Financial Statements not Required," MPRA Paper, University Library of Munich, Germany, number 117472, Apr.
• Ozili, Peterson K, 2023, "Forensic accounting research around the world," MPRA Paper, University Library of Munich, Germany, number 118789.
• Ozili, Peterson K, 2023, "Earnings management for sustainability: the surplus income model of sustainable development," MPRA Paper, University Library of Munich, Germany, number 118803.
• Adebayo Olagunju & Risikat Motunrayo Shittu & Titilayo Moromoke Oladejo & Amos Olusola Akinola & Nuka Nadum Nwikpasi & Ruth Tony Obiosa, 2023, "Audit Committee Characteristics and Environmental Disclosure Among Nigeria Listed Non-Financial Firms," ACTA VSFS, University of Finance and Administration, volume 17, issue 2, pages 101-124.
• Claudia BURTESCU & Marian TAICU, 2023, "The Accounting, Auditing And Tax Consultancy Services Market In Romania," Scientific Bulletin - Economic Sciences, University of Pitesti, volume 22, issue 2, pages 13-20.
• Barkas Panagiotis & Kounadeas Theodoros & Spatharakis Nikolaos Dimitrios, 2023, "Explaining the first effects of Covid-19 on Greek banks’ profitability," Bulletin of Applied Economics, Risk Market Journals, volume 10, issue 2, pages 67-88.
• Angelica BUBOI (DANAILA) & Cristina Gabriela COSMULESE, 2023, "Effect of Market Capitalization on the Association between Firm Size and Corporative Performance of Listed Companies at Bucharest Stock Exchange in Romania," REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, volume 24, issue 5, pages 815-825, December.
• Henri Teittinen & Venla Laitinen, 2023, "Insights into women?s investment strategies and risk aversion practices ? Findings from Finland," International Journal of Business and Management, International Institute of Social and Economic Sciences, volume 11, issue 1, pages 19-31, May.
• Kay Blaufus & Jakob Reineke & Ilko Trenn, 2023, "Perceived tax audit aggressiveness, tax control frameworks and tax planning: an empirical analysis," Journal of Business Economics, Springer, volume 93, issue 3, pages 509-557, April, DOI: 10.1007/s11573-022-01116-6.