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

2022

• Mark Schneider & Timothy Shields, 2022, "Motives for Cooperation in the One-Shot Prisoner’s Dilemma," Working Papers, Chapman University, Economic Science Institute, number 22-07.
• Alexandra SZEKERES & Angelika DIENES, 2022, "Impact Of The Transition To International Financial Reporting Standards On Coverage Calculation," Network Intelligence Studies, Romanian Foundation for Business Intelligence, Editorial Department, issue 19, pages 71-78, July.
• Eduart Villanueva & Mar�a Antonia Nu�ez & Izaias Martins, 2022, "Impact Of Risk Governance, Associated Practices and Tools on Enterprise Risk Management: Some Evidence from Colombia," Revista Finanzas y Politica Economica, Universidad Católica de Colombia, volume 14, issue 1, pages 187-206.
• Anderson-Gough, Fiona & Edgley, Carla & Robson, Keith & Sharma, Nina, 2022, "Professional Identity and “the Enigma of Diversity”: Sensemaking and enacting hard and soft law in Audit Firms," HEC Research Papers Series, HEC Paris, number 1455, Apr, DOI: 10.2139/ssrn.4054792.
• Becker, Sebastian D. & Endenich, Christoph, 2022, "Entrepreneurial Ecosystems As Amplifiers of The Lean Startup Philosophy – Management Control Practices In Earliest-Stage Startups," HEC Research Papers Series, HEC Paris, number 1457, Jun, DOI: 10.2139/ssrn.4121174.
• Kim, Jinhwan & Valentine, Kristen, 2022, "Corporate Financial Disclosures and the Market for Innovation," Research Papers, Stanford University, Graduate School of Business, number 4013, Mar.
• Suripto Suripto & Dedy Hermawan & Putri Irmal Sari & Ahmad Rifai, 2022, "Impact of Green Management and Earning Management of Energy Companies in Indonesia," International Journal of Energy Economics and Policy, Econjournals, volume 12, issue 3, pages 192-196, May.
• Monika Rakos & Janos Szendrak & Laszlo Erdey & Peter Miklos Komives & Veronika Fenyves, 2022, "Analysis of the Economic Situation of Energy Companies in Central and Eastern Europe," International Journal of Energy Economics and Policy, Econjournals, volume 12, issue 4, pages 553-562, July.
• Anis Ali & Abdul Rahman Shaik, 2022, "Effect of Debt Financing on Firm Performance: A Study on Energy Sector of Saudi Arabia," International Journal of Energy Economics and Policy, Econjournals, volume 12, issue 6, pages 10-15, November.
• Anis Ali, 2022, "Pre and Post COVID-19 Disparity of Financial Performance of Oil and Gas Firms: An Absolute and Relational Study," International Journal of Energy Economics and Policy, Econjournals, volume 12, issue 6, pages 396-403, November.
• Li, Ken, 2022, "Textual fundamentals in earnings press releases," Advances in accounting, Elsevier, volume 57, issue C, DOI: 10.1016/j.adiac.2022.100591.
• Sun, Li & Skousen, Christopher J., 2022, "CEO power and discontinued operations," Advances in accounting, Elsevier, volume 58, issue C, DOI: 10.1016/j.adiac.2022.100613.
• Shaw, Kenneth W. & Whitworth, James D., 2022, "Client importance and unconditional conservatism in complex accounting estimates," Advances in accounting, Elsevier, volume 58, issue C, DOI: 10.1016/j.adiac.2022.100615.
• Brown, Anna Bergman & Lin, Guoyu & Zhou, Aner, 2022, "Analysts’ forecast optimism: The effects of managers’ incentives on analysts’ forecasts," Journal of Behavioral and Experimental Finance, Elsevier, volume 35, issue C, DOI: 10.1016/j.jbef.2022.100708.
• Iatridis, George Emmanuel & Pappas, Kostas & Walker, Martin, 2022, "Narrative disclosure quality and the timeliness of goodwill impairments," The British Accounting Review, Elsevier, volume 54, issue 2, DOI: 10.1016/j.bar.2021.100978.
• Zhao, Chen & Li, Yubin & Govindaraj, Suresh & Zhong, Zhaodong (Ken), 2022, "CDS trading and analyst optimism," The British Accounting Review, Elsevier, volume 54, issue 4, DOI: 10.1016/j.bar.2022.101109.
• Hao, (Grace) Qing & Li, Keming, 2022, "Options trading and earnings management: Evidence from the penny pilot program," Journal of Corporate Finance, Elsevier, volume 77, issue C, DOI: 10.1016/j.jcorpfin.2022.102290.
• Gonçalves, Tiago & Barros, Victor & Serra, Gonçalo, 2022, "Political elections uncertainty and earnings management: Does firm size really matter?," Economics Letters, Elsevier, volume 214, issue C, DOI: 10.1016/j.econlet.2022.110438.
• Yin, Shiyan & Chevapatrakul, Thanaset & Yao, Kai, 2022, "The causal effect of improved readability of financial reporting on stock price crash risk: Evidence from the Plain Writing Act of 2010," Economics Letters, Elsevier, volume 216, issue C, DOI: 10.1016/j.econlet.2022.110614.
• Cong, Yunyu & Sun, Fangfang & Wang, Fusheng & Ye, Qiang, 2022, "Information assimilation and stock return synchronicity: Evidence from an investor relations management platform," Emerging Markets Review, Elsevier, volume 53, issue C, DOI: 10.1016/j.ememar.2022.100937.
• Zhang, Ziqi & Su, Zhi & Wang, Ke & Zhang, Yongji, 2022, "Corporate environmental information disclosure and stock price crash risk: Evidence from Chinese listed heavily polluting companies," Energy Economics, Elsevier, volume 112, issue C, DOI: 10.1016/j.eneco.2022.106116.
• Zhu, Qi & Jin, Sisi & Huang, Yuxuan & Yan, Cheng, 2022, "Oil price uncertainty and stock price informativeness: Evidence from listed U.S. companies," Energy Economics, Elsevier, volume 113, issue C, DOI: 10.1016/j.eneco.2022.106197.
• Zhu, Qi & Jin, Sisi & Huang, Yuxuan & Yan, Cheng & Chen, Chuanglian, 2022, "Oil price uncertainty and stock price informativeness: Evidence from investment-price sensitivity in China," International Review of Financial Analysis, Elsevier, volume 84, issue C, DOI: 10.1016/j.irfa.2022.102377.
• Abdallah, Abed Al-Nasser & Abdallah, Wissam & Saad, Mohsen, 2022, "The impact of national culture on the synchronicity of cross-listed firms," Finance Research Letters, Elsevier, volume 46, issue PA, DOI: 10.1016/j.frl.2021.102293.
• Chakrabarty, Bidisha & Moulton, Pamela C. & Wang, Xu (Frank), 2022, "Attention: How high-frequency trading improves price efficiency following earnings announcements," Journal of Financial Markets, Elsevier, volume 57, issue C, DOI: 10.1016/j.finmar.2021.100690.
• Hsieh, Sheng-Feng & Brennan, Gerard, 2022, "Issues, risks, and challenges for auditing crypto asset transactions," International Journal of Accounting Information Systems, Elsevier, volume 46, issue C, DOI: 10.1016/j.accinf.2022.100569.
• Aziz Simsir, Serif & Simsek, Koray D., 2022, "The market impact of private information before corporate Announcements: Evidence from Turkey," Journal of International Financial Markets, Institutions and Money, Elsevier, volume 80, issue C, DOI: 10.1016/j.intfin.2022.101624.
• Ferracuti, Elia, 2022, "Information uncertainty and organizational design," Journal of Accounting and Economics, Elsevier, volume 74, issue 1, DOI: 10.1016/j.jacceco.2022.101493.
• Huang, Allen H. & Lin, An-Ping & Zang, Amy Y., 2022, "Cross-industry information sharing among colleagues and analyst research," Journal of Accounting and Economics, Elsevier, volume 74, issue 1, DOI: 10.1016/j.jacceco.2022.101496.
• Rennekamp, Kristina M. & Sethuraman, Mani & Steenhoven, Blake A., 2022, "Engagement in earnings conference calls," Journal of Accounting and Economics, Elsevier, volume 74, issue 1, DOI: 10.1016/j.jacceco.2022.101498.
• Neilson, Jed J., 2022, "Investor information gathering and the resolution of uncertainty," Journal of Accounting and Economics, Elsevier, volume 74, issue 1, DOI: 10.1016/j.jacceco.2022.101513.
• Darendeli, Alper & Fiechter, Peter & Hitz, Jörg-Markus & Lehmann, Nico, 2022, "The role of corporate social responsibility (CSR) information in supply-chain contracting: Evidence from the expansion of CSR rating coverage," Journal of Accounting and Economics, Elsevier, volume 74, issue 2, DOI: 10.1016/j.jacceco.2022.101525.
• Kim, Jinhwan & Olbert, Marcel, 2022, "How does private firm disclosure affect demand for public firm equity? Evidence from the global equity market," Journal of Accounting and Economics, Elsevier, volume 74, issue 2, DOI: 10.1016/j.jacceco.2022.101545.
• Francis, Bill & Teng, Haimeng & Wang, Ying & Wu, Qiang, 2022, "The effect of shareholder-debtholder conflicts on corporate tax aggressiveness: Evidence from dual holders," Journal of Banking & Finance, Elsevier, volume 138, issue C, DOI: 10.1016/j.jbankfin.2022.106411.
• Goldman, Eitan & Martel, Jordan & Schneemeier, Jan, 2022, "A theory of financial media," Journal of Financial Economics, Elsevier, volume 145, issue 1, pages 239-258, DOI: 10.1016/j.jfineco.2021.06.038.
• Hutton, Amy & Shu, Susan & Zheng, Xin, 2022, "Regulatory transparency and the alignment of private and public enforcement: Evidence from the public disclosure of SEC comment letters," Journal of Financial Economics, Elsevier, volume 145, issue 1, pages 297-321, DOI: 10.1016/j.jfineco.2021.07.011.
• Heese, Jonas & Pérez-Cavazos, Gerardo & Peter, Caspar David, 2022, "When the local newspaper leaves town: The effects of local newspaper closures on corporate misconduct," Journal of Financial Economics, Elsevier, volume 145, issue 2, pages 445-463, DOI: 10.1016/j.jfineco.2021.08.015.
• Chen, Qi & Goldstein, Itay & Huang, Zeqiong & Vashishtha, Rahul, 2022, "Bank transparency and deposit flows," Journal of Financial Economics, Elsevier, volume 146, issue 2, pages 475-501, DOI: 10.1016/j.jfineco.2022.07.009.
• Brasch, Annika & Eierle, Brigitte & Jarvis, Robin, 2022, "Research and development investments, development costs capitalization, and credit ratings: Exploratory evidence from UK R&D-active private firms," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 48, issue C, DOI: 10.1016/j.intaccaudtax.2022.100485.
• Neururer, Thaddeus, 2022, "Meet-or-beat streak heterogeneity and equity prices," The Quarterly Review of Economics and Finance, Elsevier, volume 86, issue C, pages 455-470, DOI: 10.1016/j.qref.2022.09.003.
• Livdan, Dmitry & Nezlobin, Alexander, 2022, "Incentivizing irreversible investment," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 110531, Mar.
• Power, Michael, 2022, "Theorizing the economy of traces: from audit society to surveillance capitalism," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 112167, Jul.
• Martinez, Daniel E. & Pflueger, Dane & Palermo, Tommaso, 2022, "Accounting and the territorialization of markets: a field study of the Colorado cannabis market," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 113756, Feb.
• Power, Michael, 2022, "Afterword: Audit Society 2.0?," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 115189, Apr.
• Palermo, Tommaso & Power, Michael & Ashby, Simon, 2022, "How accounting ends: self-undermining repetition in accounting lifecycles," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 115278, Oct.
• Feichter, Christoph & Moers, Frank & Timmermans, Oscar, 2022, "Relative performance evaluation and competitive aggressiveness," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 115630, Dec.
• Palermo, Tommaso, 2022, "How do accounts pass? A discussion of Vollmer’s “Accounting for Tacit Coordination”," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 115981, Sep.
• Tzougas, George & Makariou, Despoina, 2022, "The multivariate Poisson-Generalized Inverse Gaussian claim count regression model with varying dispersion and shape parameters," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 117197, Dec.
• McKay, Andy & Ogunkola, Olawale & Semboja, Haji Hatibu, 2023, "Rethinking regional integration in Africa for inclusive and sustainable development: introduction to the special issue," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 117632, Feb.
• Murat Ocak & Serdar Ozkan & Gökberk Can, 2022, "Continuing professional education and audit quality: evidence from an emerging market," Asian Review of Accounting, Emerald Group Publishing Limited, volume 30, issue 4, pages 432-464, July, DOI: 10.1108/ARA-12-2021-0235.
• Daniel Zdolšek & Vita Jagrič & Tjaša Štrukelj & Sabina Taškar Beloglavec, 2022, "The Path Towards International Non-financial Reporting Framework," Contemporary Studies in Economic and Financial Analysis, Emerald Group Publishing Limited, "Managing Risk and Decision Making in Times of Economic Distress, Part B", DOI: 10.1108/S1569-37592022000108B032.
• Solomon Opare & Muhammad Houqe & Tony van Zijl, 2022, "Earnings management and underperformance after seasoned equity offerings: a cross-country study," International Journal of Managerial Finance, Emerald Group Publishing Limited, volume 19, issue 5, pages 1053-1075, December, DOI: 10.1108/IJMF-02-2022-0075.
• Thi Thu Ha Nguyen & Salma Ibrahim & George Giannopoulos, 2022, "Detecting earnings management: a comparison of accrual and real earnings manipulation models," Journal of Applied Accounting Research, Emerald Group Publishing Limited, volume 24, issue 2, pages 344-379, August, DOI: 10.1108/JAAR-08-2021-0217.
• Ekaete Efretuei & Khaled Hussainey, 2022, "The fog index in accounting research: contributions and challenges," Journal of Applied Accounting Research, Emerald Group Publishing Limited, volume 24, issue 2, pages 318-343, August, DOI: 10.1108/JAAR-09-2021-0243.
• Amitav Saha, 2022, "Financial reporting quality during a crisis: a systematic review," Journal of Accounting Literature, Emerald Group Publishing Limited, volume 44, issue 2/3, pages 154-176, October, DOI: 10.1108/JAL-01-2022-0013.
• Saeed Rabea Baatwah & Ali Ali Al-Ansi & Ehsan Saleh Almoataz & Zalailah Salleh, 2022, "Toward understanding the self-efficacy of external auditors during COVID-19: empirical testing of traditional sources and virtual audit proficiency," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, volume 21, issue 4, pages 867-894, November, DOI: 10.1108/JFRA-06-2022-0223.
• Malik Muneer Abu Afifa & Hien Vo Van & Trang Le Hoang Van, 2022, "Blockchain adoption in accounting by an extended UTAUT model: empirical evidence from an emerging economy," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, volume 21, issue 1, pages 5-44, March, DOI: 10.1108/JFRA-12-2021-0434.
• Ana Filipa Duarte & Inês Lisboa & Pedro Carreira, 2022, "Does earnings quality impact firms’ performance? The case of Portuguese SMEs from the mold sector," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, volume 22, issue 4, pages 894-916, May, DOI: 10.1108/JFRA-12-2021-0444.
• Abdul Rafay, 2022, "Related party disclosures in financial reporting for Islamic banks," Journal of Islamic Accounting and Business Research, Emerald Group Publishing Limited, volume 13, issue 7, pages 997-1017, April, DOI: 10.1108/JIABR-03-2020-0066.
• Mariem Mejri & Hakim Ben Othman & Hussein A. Abdou & Khaled Hussainey, 2022, "Comparing the value-relevance of AAOIFI versus IFRS accounting numbers in the Takaful industry," Journal of Islamic Accounting and Business Research, Emerald Group Publishing Limited, volume 14, issue 7, pages 1065-1087, December, DOI: 10.1108/JIABR-10-2020-0333.
• James C. Hansen & Susan M. Murray & Sang Hyun Park & Nari Shin, 2022, "Judicial hellholes and other differential characteristics: is state-level legal risk reflected in audit fee pricing?," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 37, issue 5, pages 594-624, April, DOI: 10.1108/MAJ-11-2020-2917.
• Nguyen Vinh Khuong & Le Huu Tuan Anh, 2022, "The nexus between corporate social responsibility and firm value: the moderating role of life-cycle stages," Social Responsibility Journal, Emerald Group Publishing Limited, volume 19, issue 5, pages 949-969, June, DOI: 10.1108/SRJ-09-2021-0370.
• Demetri Tsanacas, 2022, "Valuation Challenges in High Tech Platform Based Corporations," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), volume 0, issue 1, pages 89-100.
• Amer Ababakr, 2022, "The Securitized Energy Relationship: the EU and Russia Political and Security Discourses," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), volume 0, issue 3, pages 23-40.
• Boguslawa Bek-Gaik & Anna Surowiec, 2022, "The Quality of Business Model Disclosure in Integrated Reporting: Evidence from Poland," European Research Studies Journal, European Research Studies Journal, volume 0, issue 1, pages 3-26.
• Agnieszka Merkisz-Guranowska & Arkadiusz Wrona, 2022, "Problems Regarding the Calculation of Recycling and Recovery Rates for End-of-life Vehicles in the European Union Member States," European Research Studies Journal, European Research Studies Journal, volume 0, issue 1, pages 752-764.
• Liubov Gutsalenko & Uliana Marchuk & Serhiy Zabolotnyy & Nataliia Ostapiuk & Natalia Tsaruk, 2022, "Categorical Characteristics of Wine Classifications in the System of Internal Regulation of Accounting," European Research Studies Journal, European Research Studies Journal, volume 0, issue 2, pages 543-554.
• Thomas D?Angelo & Marco Lam & Samir El-Gazzar & Rudolph Jacob, 2022, "GAAP-compliant versus non-GAAP voluntary disclosures relative to critical reporting dates," FINANCIAL REPORTING, FrancoAngeli Editore, volume 2022, issue 1, pages 5-40.
• Luca Menicacci, 2022, "Financial reporting and book-tax conformity: A review of the issues," FINANCIAL REPORTING, FrancoAngeli Editore, volume 2022, issue 1, pages 41-77.
• Riccardo Macchioni & Alessandra Allini & Martina Prisco, 2022, "The role of the Big Four audit firms and the legal system in non-GAAP comparability," FINANCIAL REPORTING, FrancoAngeli Editore, volume 2022, issue 1, pages 79-116.
• Lorenzo Dal Maso & Kiridaran Kanagaretnam & Gerald Lobo & Francesco Mazzi, 2022, "Does Disaster Risk Relate to Banks’ Loan Loss Provision Estimates?," Working Papers - Business, Universita' degli Studi di Firenze, Dipartimento di Scienze per l'Economia e l'Impresa, number wp2022_05.rdf.
• Ali Altınbay & Osman unal, 2022, "Creative Accounting As An Accounting Manipulation Method," Ekonomi Maliye Isletme Dergisi, Adil AKINCI, volume 5, issue 1, pages 217-232, June, DOI: 10.46737/emid.1124764.
• Aliyu Muhammad Nasir, 2022, "Nexus among Corporate Governance, Intellectual Capital Disclosure and Firm Performance," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr219, Dec, DOI: https://doi.org/10.35609/afr.2022.7.
• Syaiful Hifni, 2022, "Integrated Reporting For Regional Investment and Achievement of Sustainable Development Goals ," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number jfbr200, Jul, DOI: https://doi.org/10.35609/jfbr.2022..
• Mirjana Hladika, 2022, "Analysis Of Public Managers’ Attitudes Toward Constraints For Implementation Of Public Sector Accounting Reform In Croatia," Ekonomski pregled, Hrvatsko društvo ekonomista (Croatian Society of Economists), volume 73, issue 1, pages 81-106, DOI: 10.32910/ep.73.1.4.
• Nataliia Shevchuk, 2022, "Integrated Reporting in Natural Capital Management," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 32-41, March, DOI: 10.33146/2307-9878-2022-1(95)-32-41.
• Olena Vakulchyk & Valentyna Vasylieva & Oksana Knyshek, 2022, "Methodical Approach to Determining the Quality of Accounting Data in Internal Audit," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 5-14, June, DOI: 10.33146/2307-9878-2022-2(96)-5-14.
• Collins C Ngwakwe, 2022, "The Relationship between Water/Energy Reduction and Shareholders' Dividend Yield," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 56-61, September, DOI: 10.33146/2307-9878-2022-3(97)-56-61.
• Umapathy Ananthanarayanan & Peter Harris & Terrance Jalbert, 2022, "A Case Study Of Accounting Standards Codification 842 Lease Accounting," Review of Business and Finance Studies, The Institute for Business and Finance Research, volume 13, issue 1, pages 47-62.
• Gabriela STAFIE & Veronica GROSU, 2022, "Digital Transformation Of Accounting As A Result Of The Implementation Of Artificial Intelligence In Accounting," Romanian Journal of Economics, Institute of National Economy, volume 54, issue 1(63), pages 95-112, June.
• Reşat Karcıoğlu & NSeyhan Öztürk, 2022, "Sustainable cost management in the supply chain: A case analysis," Holistic Economics, Holistence Publications, volume 1, issue 1, pages 49-64, January, DOI: 10.55094/hoec.1.1.05.
• Ved Dilip Beloskar & S. V. D. Nageswara Rao, 2022, "Corporate Social Responsibility: Is Too Much Bad?—Evidence from India," Asia-Pacific Financial Markets, Springer;Japanese Association of Financial Economics and Engineering, volume 29, issue 2, pages 221-252, June, DOI: 10.1007/s10690-021-09347-3.
• Yasean A. Tahat & Ahmed H. Ahmed & David Power, 2022, "Earnings quality and investment efficiency: the role of the institutional settings," Review of Quantitative Finance and Accounting, Springer, volume 58, issue 3, pages 1277-1306, April, DOI: 10.1007/s11156-021-01024-w.
• May Huaxi Zhang & Stanley Iat-Meng Ko & Andreas Karathanasopoulos & Chia Chun Lo, 2022, "A two-step quantile regression method for discretionary accounting," Review of Quantitative Finance and Accounting, Springer, volume 59, issue 1, pages 1-22, July, DOI: 10.1007/s11156-022-01048-w.
• Mai Dao & Trung Pham & Hongkang Xu, 2022, "Internal control effectiveness and trade credit," Review of Quantitative Finance and Accounting, Springer, volume 59, issue 4, pages 1423-1452, November, DOI: 10.1007/s11156-022-01079-3.
• Eva Eberhartinger & Raffael Speitmann & Caren Sureth-Sloane & Yuchen Wu, 2022, "How Does Trust Affect Concessionary Behavior in Tax Bargaining?," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 78, issue 1-2, pages 112-155, DOI: 10.1628/fa-2022-0002.
• Marek Barowicz, 2022, "Zrównoważona karta wyników w procesie kryzysowego zarządzania bankiem w dobie pandemii COVID-19," Bank i Kredyt, Narodowy Bank Polski, volume 53, issue 1, pages 107-148.
• Sabrina Pisano & Luigi Lepore & Alfredo Celentano & Federico Alvino, 2022, "The Influence of Institutional Factors on the Relationship between Board of Directors and Environmental Disclosure: A Meta-Analysis," International Review of Environmental and Resource Economics, now publishers, volume 16, issue 2, pages 229-280, November, DOI: 10.1561/101.00000145.
• Rumiana Pozharevska & Snejana Basheva, 2022, "The New Accounting Objects from the Intellectual Property Rights of Enterprises in the Era of Digitization," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 223-232, April.
• Kameliya Savova, 2022, "Historical Retrospection and Trends in the Development of the National Accounting Standards in Bulgaria," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 311-322, April.
• Stoyan Stoyanov & Daniela Feschiyan & Kameliya Savova, 2022, "100 Years Since the Birth of prof. Kosta Pergelov," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 4, pages 11-21, November.
• Mariana Mihaylova, 2022, "Professor Totyu Totev – With A View to the Future," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 4, pages 23-39, November.
• Kameliya Savova, 2022, "The Accounting System of Bulgaria and Presentation of Non-Current Assets – Historical Retrospection," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 5, pages 11-39, December.
• Cati-Loredana DUMITRU (SOARE), 2022, "Financial Reporting In A European Single Electronic Format," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 2, issue 2, pages 103-108, December.
• Alina Beattrice VLADU & Diana-Elisabeta MATICA, 2022, "Unethical Behavior: A Multidisciplinary Review Of The Highly Cited Papers," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 2, issue 2, pages 143-152, December.
• Maria-Madalina Bogeanu-Popa & Mariana Man, 2022, "Research Regarding the Integration of the Sustainable Development’s Requirements Within the Accounting Model at a Microeconomic Level," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 777-787, September.
• Nina Adriana Buica & Costin Daniel Avram & Magdalena Mihai, 2022, "Approaching the Risk of Fraud in the Audit of European Projects," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 803-808, September.
• Tatiana Railean, 2022, "Modernization of Public Financial Reporting in the Republic of Moldova in Accordance with IPSAS," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 981-992, September.
• Raluca Andreea Stoica & Alina Gabriela Mares & Laura Andreea Florea, 2022, "The Impact of ERP Implementation on Firm Performance," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 1036-1041, Decembrie.
• Lavinia-Roxana Dincă (Diaconu), 2022, "Quality Management in Pre-University Education," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 535-538, Decembrie.
• Raluca-Mihaela Boharu (Mircea) & Anca Daniela Șenchea & Andreea Cristina Savu, 2022, "The Accounting Profession and Addressing Sustainability Issues," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 827-833, Decembrie.
• Cati-Loredana Dumitru (Soare), 2022, "Skandia Navigator - an Innovative Tool for Evaluating Hidden Intangible Assets," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 846-851, Decembrie.
• Cati-Loredana Dumitru (Soare), 2022, "Intellectual Capital Measurement and Evaluation Models Based on Assets Return as Non-Accounting Value," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 852-856, Decembrie.
• Cristina-Elena Florea (Poenaru) & Gabriela Constantin (Anghel), 2022, "The Importance of Non-Financial Information in Financial Situations for the Sustainability of the National Economy," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 857-862, Decembrie.
• Anatol Melega & Veronica Grosu & Anamaria Geanina Macovei, 2022, "The Covid-19 Pandemic and the Global Value of Companies in Emerging Economy Countries," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 901-910, Decembrie.
• Stephanie Monteiro Miller, 2022, "Dual 8-K filings and auditor downward switches," International Journal of Disclosure and Governance, Palgrave Macmillan, volume 19, issue 2, pages 204-217, June, DOI: 10.1057/s41310-021-00136-y.
• Javed Bin Kamal & Mabel D. Costa & Ahsan Habib, 2022, "Oil Price Volatility, Organization Capital, and Firm Performance," American Business Review, Pompea College of Business, University of New Haven, volume 25, issue 2, pages 488-514.
• Oyedokun Godwin Emmanuel & Durowaiye Oluwatobiloba Oreoluwa, 2022, "Forensic Audit And Fraud Prevention In The Nigerian Deposit Money Banks," Journal of Taxation and Economic Development, Chartered Institute of Taxation of Nigeria, volume 21, issue 1, pages 66-74.
• Hrishikesh Desai, 2022, "Are Firms Biasing Stakeholder Expectations by Attributing Prior Poor Performance to COVID-19?," IIM Kozhikode Society & Management Review, , volume 11, issue 2, pages 171-182, July, DOI: 10.1177/22779752211061207.
• Mukesh Nepal & Rajat Deb, 2022, "Board Characteristics and Firm Performance: Indian Textiles Sector Panorama," Management and Labour Studies, XLRI Jamshedpur, School of Business Management & Human Resources, volume 47, issue 1, pages 74-96, February, DOI: 10.1177/0258042X211026148.
• Marek Gruszczynski, 2022, "On the Use of Quantitative Methods in Accounting Research in Poland," Journal of Banking and Financial Economics, University of Warsaw, Faculty of Management, volume 2, issue 18, pages 17-29, November.
• Marek Sylwestrzak, 2022, "Application of the Beneish Model on the Warsaw Stock Exchange," Journal of Banking and Financial Economics, University of Warsaw, Faculty of Management, volume 2, issue 18, pages 5-16, November.
• Olympia G. Gkouma & John Filos, 2022, "Assessing the Impact of IPSAS on Financial Reporting and Public Management in Greece," SPOUDAI Journal of Economics and Business, SPOUDAI Journal of Economics and Business, University of Piraeus, volume 72, issue 1-2, pages 56-79, January-J.
• Faten Ben Bouheni & Hassan Obeid & Elena Margarint, 2022, "Nonperforming loan of European Islamic banks over the economic cycle," Annals of Operations Research, Springer, volume 313, issue 2, pages 773-808, June, DOI: 10.1007/s10479-021-04038-8.
• Fu-Hsiang Chen & Ming-Fu Hsu & Kuang-Hua Hu, 2022, "Enterprise’s internal control for knowledge discovery in a big data environment by an integrated hybrid model," Information Technology and Management, Springer, volume 23, issue 3, pages 213-231, September, DOI: 10.1007/s10799-021-00342-8.
• Kerstin Lopatta & Thomas Kaspereit & Sebastian A. Tideman & Anna R. Rudolf, 2022, "The moderating role of CEO sustainability reporting style in the relationship between sustainability performance, sustainability reporting, and cost of equity," Journal of Business Economics, Springer, volume 92, issue 3, pages 429-465, April, DOI: 10.1007/s11573-022-01082-z.
• Joern Block & Leif Brändle, 2022, "Looking back to look ahead: MRQ's past five years of evidence-based management research in numbers," Management Review Quarterly, Springer, volume 72, issue 4, pages 917-926, December, DOI: 10.1007/s11301-022-00303-7.
• Hailey Ballew & Michael Iselin & Allison Nicoletti, 2022, "Accounting-based thresholds and growth decisions in the banking industry," Review of Accounting Studies, Springer, volume 27, issue 1, pages 232-274, March, DOI: 10.1007/s11142-021-09589-6.
• M. D. Beneish & C. R. Harvey & A. Tseng & P. Vorst, 2022, "Unpatented innovation and merger synergies," Review of Accounting Studies, Springer, volume 27, issue 2, pages 706-744, June, DOI: 10.1007/s11142-021-09613-9.
• Julián D. Cortés, 2022, "Identifying the dissension in management and business research in Latin America and the Caribbean via co-word analysis," Scientometrics, Springer;Akadémiai Kiadó, volume 127, issue 12, pages 7111-7125, December, DOI: 10.1007/s11192-021-04259-5.
• Liu Min Shirley, 2022, "Accrual Accounting and Risk: Abnormal Sales Growth, Accruals Quality, and Returns," Springer Books, Springer, chapter 103, in: Cheng-Few Lee & Alice C. Lee, "Encyclopedia of Finance", DOI: 10.1007/978-3-030-91231-4_106.
• Giovanna Facury Aigner & Joshua Onome Imoniana & Washington Lopes Silva, 2022, "On the relation between sustainability report and assurance standards in Brazilian financial institutions," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 9, issue 3, pages 298-316, March, DOI: 10.9770/jesi.2022.9.3(18).
• Mateus Vicente Justino & Robertson K. Tengeh & Michael Twum-Darko, 2022, "Task-technology fit perspective of the use of m-commerce by retail businesses," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 9, issue 4, pages 320-335, June, DOI: 10.9770/jesi.2022.9.4(17).
• Henry Oswald Esau & Robertson K. Tengeh, 2022, "Key success factors for scaling social enterprises in South Africa," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 9, issue 4, pages 396-415, June, DOI: 10.9770/jesi2022.9.4(21).
• Hans-Ulrich Westhausen, 2022, "Did Covid-19 Increase The Risk Of Internal Auditing?," Economic Review: Journal of Economics and Business, University of Tuzla, Faculty of Economics, volume 20, issue 2, pages 79-95, November.
• Мarko Тimchev, 2022, "Problems Of Accounting Business Analysis Of Human Resources In A Balanced System Of Indicators," INTERNATIONAL SCIENTIFIC AND PRACTICAL CONFERENCE "HUMAN RESOURCE MANAGEMENT", University of Economics - Varna, issue 1, pages 162-170.
• Svetlozar Stefanov, 2022, "Accounting as a Projection of Processes in the Economy," Scientific Conference of the Department of General Economic Theory, University of Economics - Varna, issue 1, pages 273-278.
• Bilal Kimouche, 2022, "Accrual-based and cash-based earnings management in Algeria: substitution or complementary," Croatian Review of Economic, Business and Social Statistics, Sciendo, volume 8, issue 1, pages 1-17, June, DOI: 10.2478/crebss-2022-0001.
• Melnyk Iryna & Barna Marta, 2022, "Pricing Strategies in the Revenue Management System of Hotel Enterprises," Economic and Regional Studies / Studia Ekonomiczne i Regionalne, Sciendo, volume 15, issue 3, pages 384-397, September, DOI: 10.2478/ers-2022-0026.
• Kušter Denis, 2022, "The Impact of Working Capital Management on Profitability: Evidence from Serbian Listed Manufacturing Companies," Economic Themes, Sciendo, volume 60, issue 1, pages 117-131, March, DOI: 10.2478/ethemes-2022-0007.
• Radojević Aleksandra & Jovković Biljana & Dragičević Predrag, 2022, "Dynamic Analysis of Business Development of Auditing Firms: Case of the Republic of Serbia 2010-2020," Economic Themes, Sciendo, volume 60, issue 3, pages 409-427, September, DOI: 10.2478/ethemes-2022-0022.
• Białek-Jaworska Anna & Dobroszek Justyna & Szatkowska Paulina, 2022, "Does the IFRS 16 affect the key ratios of listed companies? Evidence from Poland," International Journal of Management and Economics, Warsaw School of Economics, Collegium of World Economy, volume 58, issue 3, pages 299-315, September, DOI: 10.2478/ijme-2022-0016.
• Górska Anna & Pikos Anna & Dobija Dorota & Grossi Giuseppe, 2022, "Autonomy Without Accountability in Resource Allocation Reforms: Blending Old and New Logic in Universities," Journal of Management and Business Administration. Central Europe, Sciendo, volume 30, issue 2, pages 43-82, June, DOI: 10.7206/cemj.2658-0845.75.
• Ionescu Luiza & Toma Maria & Founanou Mathurin, 2022, "Analysis of the Financial Leverage Effect in the Context of Interest Rates Increase," Valahian Journal of Economic Studies, Sciendo, volume 13, issue 1, pages 15-24, April, DOI: 10.2478/vjes-2022-0002.
• Boharu Mircea Mihaela-Raluca & Savu Andreea-Cristina & Diana Bolcu Leliana & Nicolic Deian, 2022, "Evolution and Professional Revolution for Accounting Professionals," Valahian Journal of Economic Studies, Sciendo, volume 13, issue 1, pages 67-74, April, DOI: 10.2478/vjes-2022-0007.
• Dumitru Soare Cati-Loredana & Gîju George Ciprian & Drăgoi Violeta Elena & Preda Larisa, 2022, "A Critical Analysis of the Current Financial Statements and How they Manage to Provide or Imagine Faithfully to Complete the Market Value of the Companies," Valahian Journal of Economic Studies, Sciendo, volume 13, issue 2, pages 77-82, October, DOI: 10.2478/vjes-2022-0017.
• Kimouche Bilal, 2022, "The Impact of Deferred Tax on Earnings Quality: Evidence from Algerian Companies," Zagreb International Review of Economics and Business, Sciendo, volume 25, issue 1, pages 133-148, DOI: 10.2478/zireb-2022-0009.
• Dreher, Sandra & Eichfelder, Sebastian & Noth, Felix, 2022, "Does IFRS information on tax loss carryforwards and negative performance improve predictions of earnings and cash flows?," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 276.
• Leuz, Christian & Malani, Anup & Muhn, Maximilian & Jakab, László, 2022, "Do conflict of interests disclosures work? Evidence from citations in medical journals," CFS Working Paper Series, Center for Financial Studies (CFS), number 702.
• Dahlhoff, Jürgen & Do, Tony, 2022, "Die im Dunkeln sieht man nicht - Empirische Erkenntnisse zu IAS 24 „Angaben über Beziehungen zu nahestehenden Unternehmen und Personen“ für die Geschäftsjahre 2013 bis 2020," EconStor Preprints, ZBW - Leibniz Information Centre for Economics, number 261198.

2021

• Okan Geniş & Esin Nesrin Can, 2021, "Operation Implementation and Financial Evaluation of The Concordat Process in Business," Journal of Finance Letters (Maliye ve Finans Yazıları), Maliye ve Finans Yazıları Yayıncılık Ltd. Şti., volume 36, issue 115, pages 77-102, April, DOI: https://doi.org/10.33203/mfy.872643.
• Jacques Totowa & Thabang Mokoaleli-Mokoteli, 2021, "Chairman’s Letter, Impression Management and Governance Mechanisms: The Case of South African Listed Firms," The African Finance Journal, Africagrowth Institute, volume 23, issue 1, pages 1-19.
• Dhiaa Al Deen ALAZZAWI & Ileana NIȘULESCU-ASHRAFZADEH, 2021, "The Impact of Applying AAOIFI in Islamic Banks. Case Study in Iraqi Islamic Banks (II)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 2, issue 10, pages 51-59, October, DOI: 10.37945/cbr.2021.10.07.
• Peter JANSEN & Gabriel Viorel RAITA, 2021, "Macro-Level Determinants of Board Effectiveness in UK and Romanian Listed Companies: A Conceptual Approach," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 2, issue 10, pages 60-72, October, DOI: 10.37945/cbr.2021.10.08.
• Dorel MATEȘ & Daniela PORDEA, 2021, "The Accounting Information Quality – A Bibliometric Analysis," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 2, issue 10, pages 9-17, October, DOI: 10.37945/cbr.2021.10.02.
• Luana COSĂCESCU, 2021, "The Controlling – the Prospective Key that Leads the Way towards the Proactive Fulfilment of the Firm’s Objectives," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 2, issue 11, pages 10-16, November, DOI: 10.37945/cbr.2021.11.02.
• Ioan-Codruț ȚURLEA, 2021, "Development of Rating Models under IFRS 9," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 2, issue 6, pages 38-45, June, DOI: 10.37945/cbr.2021.06.05.
• Ioan-Codruț ȚURLEA, 2021, "Development of Rating Models under IFRS 9," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 2, issue 7, pages 64-72, July, DOI: 10.37945/cbr.2021.07.07.
• Dhiaa Al Deen ALAZZAWI & Ileana NIȘULESCU-ASHRAFZADEH, 2021, "The Impact of Applying AAOIFI in Islamic Banks. Case Study in Iraqi Islamic Banks (I)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 2, issue 9, pages 45-51, September, DOI: 10.37945/cbr.2021.09.05.
• Anggita Langgeng WIJAYA & Mayang Resqita Ayu NADYA, 2021, "Working Capital Management and Cash Holdings: Evidence from LQ45 Companies in Indonesia," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 2, issue 9, pages 52-62, September, DOI: 10.37945/cbr.2021.09.06.
• Yan, Beibei & Arslan-Ayaydin, Özgür & Thewissen, James & Torsin, Wouter, 2021, "Does managerial ability affect disclosure? Evidence from earnings press releases," LIDAM Reprints LFIN, Université catholique de Louvain, Louvain Finance (LFIN), number 2021006, Jan, DOI: https://doi.org/10.1108/ARA-03-2020.
• Gabriel RAITA, 2021, "A Theoretical Approach Of The Fiscal System In Romania," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 23, pages 1-5.
• Laura-Eugenia-Lavinia BARNA & Bogdan-Åžtefan IONESCU, 2021, "The Process Of Digitalization Of An Accounting Organization Using Erp Systems," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 23, pages 1-1.
• Mihaela (Åžtefan) HINT, 2021, "Implementation Of Procedures For Delimiting Environmental Costs For Effcient Management Following The Example Of The Electrical Lighting Equipment Industry," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 23, pages 1-5.
• Anatol MELEGA & Anamaria Geanina MACOVEI & Veronica GROSU & Marian SOCOLIUC, 2021, "Analysis Of The Correlations Between The Degree Of Indebtedness And The Performance Of The Economic Entities From Emerging Economy," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 23, pages 1-6.
• Carmen SCORÈšE & Daniela ZÄ‚PODEANU & LuminiÈ›a RUS, 2021, "Reflection Of The Pandemic Crisis Effects In The Financial Reports. An Outlook On Horeca Industry," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 23, pages 1-7.
• Cristina Circa & Alina Almasan & Adina Popa, 2021, "External Pressures on Accounting Study Programs: An Institutional Approach of Stakeholder Expectations," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 20, issue 4, pages 543-584, December.
• Viorica NEACSU B., 2021, "Technologies And Their Impact On Audit," Internal Auditing and Risk Management, Athenaeum University of Bucharest, volume 61, issue 1, pages 63-71, March.
• Elena NECHITA, 2021, "The Value Relevance of Non-Financial Reporting in Determining the Market Value of Equity," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 19, issue 162, pages 320-320, May.
• Laura-Eugenia-Lavinia BARNA & Bogdan-Stefan IONESCU & Dumitru-Florin MOISE, 2021, "The Influence of Integrated Systems on Company Performance and Sustainability," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 19, issue 162, pages 337-337, May.
• Anca-Ioana BRINDUSE (NIMIGEAN) & Ovidiu Constantin BUNGET, 2021, "Reconsidering Budgeting after the COVID-19 Outbreak," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 19, issue 162, pages 351-351, May.
• Anzhelika Mashevska, 2021, "Organization Of Payment Accounting At The Enterprise And Directions Of Its Improvement," Three Seas Economic Journal, Publishing house "Baltija Publishing", volume 2, issue 4, DOI: 10.30525/2661-5150/2021-4-7.
• Yaroslavna Mulyk, 2021, "Audit Services Market: The Experience Of Ukraine," Green, Blue & Digital Economy Journal, Publishing house "Baltija Publishing", volume 2, issue 3, DOI: 10.30525/2661-5169/2021-3-6.
• Sergiy Bardash & Tatiana Osadcha, 2021, "Substantiation Of Theoretical Fundamentals Of Social Control In The Sphere Of Economic Management," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", volume 7, issue 1, DOI: 10.30525/2256-0742/2021-7-1-19-26.
• Svitlana Syrtseva & Yuliia Cheban, 2021, "Accounting Compliance: An Institutional Approach To Ensure The Quality Of Accounting Information Of The Enterprise," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", volume 7, issue 2, DOI: 10.30525/2256-0742/2021-7-2-210-218.
• Ani Stoykova, 2021, "Effect of the Application of IFRS 15: Evidence from Bulgaria," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 3, pages 174-188.
• Ibrahim Mert, 2021, "The Effects of Collaboration between Internal Auditing and Financial Affairs Departments: A Survey Conducted through the Internal Auditing and Financial Affairs Departments," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 3, pages 96-114.
• MARINA Alexandra-Gabriela, 2021, "Accounting Harmonization With Ifrs: A Bibliometric Analysis Using Vosviewer Software," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, volume 73, issue 4, pages 28-40, December.
• DEACONU Sorin-Constantin & TEIUSAN Sorin-Ciprian, 2021, "Realities And Accounting Perspectives In Romania Regarding The Production Of Furniture," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, volume 73, issue Special, pages 116-131, December.
• Проф. Д-Р Даниела Фесчиян & Доц. Д-Р Камелия Савова & Д-Р Радка Андасарова, 2021, "Концептуалната Рамка За Финансово Отчитане В Публичния Сектор – Предизвикателство Пред Финансовата Отчетност В Публичния Сектор На България," ICPA Articles, Institute of Certified Public Accountants, volume 2021, issue 4, pages 1-20.
• Gabriela CONSTANTIN (ANGHEL) & Cristina-Elena FLOREA (POENARU) & Mihaela-Raluca BOHARU (MIRCEA), 2021, "Conceptual Boundaries Between Subjectivity, Creativity And A Reliable Image Of Financial Statements," Contemporary Economy Journal, Constantin Brancoveanu University, volume 6, issue 2, pages 6-13.
• Leliana Diana BOLCU & Andreea-Cristina SAVU, 2021, "The Digitalization Of The Tax Administration And The Implementation Of The Saf-T Standard," Contemporary Economy Journal, Constantin Brancoveanu University, volume 6, issue 3, pages 11-18.
• Andreea-Cristina SAVU & Leliana DIANA (BOLCU) & Mihaela Raluca BOHARU (MIRCEA), 2021, "Digitalization Perspectives On Financial Audit," Contemporary Economy Journal, Constantin Brancoveanu University, volume 6, issue 4, pages 6-13.
• Fatima R. KHATEEB, 2021, "Work Life Balance - A Review Of Theories, Definitions And Policies," CrossCultural Management Journal, Fundația Română pentru Inteligența Afacerii, Editorial Department, issue 1, pages 27-55, July.
• Péter BAJNAI, 2021, "The English Management Accounting And The German Controlling: Are They Synonyms Or Different Concepts?," CrossCultural Management Journal, Fundația Română pentru Inteligența Afacerii, Editorial Department, issue 1, pages 7-14, July.
• Lubna Q. OWAIS, 2021, "A Brief Overview Of Performance Management Systems," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 25, pages 23-30, May.
• Lucia Palacios-Moya & Mar�a Camila Bermeo-Giraldo & Daniel Grajales-Gaviria & Alejandro Valencia-Arias, 2021, "Evolución de la producción científica sobre el fraude contable en las organizaciones: análisis bibliométrico," Estudios Gerenciales, Universidad Icesi, volume 37, issue 160, pages 492-505, DOI: 10.18046/j.estger.2021.160.4000.
• Restrepo-Amariles, David, 2021, "Managerial Rationality in Global Governance: Driving Legal Behaviour through Indicators," HEC Research Papers Series, HEC Paris, number 1415, Mar, DOI: 10.2139/ssrn.3765382.
• Briscoe-Tran, Hoa, 2021, "An Inside View of Corporate ESG Practices," Working Paper Series, Ohio State University, Charles A. Dice Center for Research in Financial Economics, number 2021-21, Dec.
• Lester, Rebecca & Rouen, Ethan & Williams, Braden, 2021, "Financial Flexibility and Corporate Employment," Research Papers, Stanford University, Graduate School of Business, number 3956, Apr.
• Kim, Jinhwan & Olbert, Marcel, 2021, "How Does Private Firm Disclosure Affect Demand for Public Firm Equity? Evidence from the Global Equity Market," Research Papers, Stanford University, Graduate School of Business, number 3957, Apr, DOI: 10.2139/ssrn.3837658.
• Mohammed Almotairi, 2021, "Customer Patronage Intentions and Moderating Effect of Customer Mood on Retailscape Elements and Customer Joy: A Study of Grocery Retail Stores in Riyadh," International Review of Management and Marketing, Econjournals, volume 11, issue 2, pages 39-46.
• Shiah-Hou, Shin-Rong, 2021, "The relation between non-GAAP earnings and accounting restatements: Evidence after regulation G," Advances in accounting, Elsevier, volume 55, issue C, DOI: 10.1016/j.adiac.2021.100567.
• Florackis, Chris & Sainani, Sushil, 2021, "Can CFOs resist undue pressure from CEOs to manage earnings?," Journal of Corporate Finance, Elsevier, volume 67, issue C, DOI: 10.1016/j.jcorpfin.2020.101859.
• Francis, Bill & Hasan, Iftekhar & Liu, Liuling & Wu, Qiang & Zhao, Yijiang, 2021, "Financial analysts' career concerns and the cost of private debt," Journal of Corporate Finance, Elsevier, volume 67, issue C, DOI: 10.1016/j.jcorpfin.2020.101868.
• Andreou, Christoforos K. & Andreou, Panayiotis C. & Lambertides, Neophytos, 2021, "Financial distress risk and stock price crashes," Journal of Corporate Finance, Elsevier, volume 67, issue C, DOI: 10.1016/j.jcorpfin.2020.101870.
• Wruck, Karen H. & Wu, YiLin, 2021, "The relation between CEO equity incentives and the quality of accounting disclosures: New evidence," Journal of Corporate Finance, Elsevier, volume 67, issue C, DOI: 10.1016/j.jcorpfin.2021.101895.
• Upadhyay, Arun & Öztekin, Özde, 2021, "What matters more in board independence? Form or substance: Evidence from influential CEO-directors," Journal of Corporate Finance, Elsevier, volume 71, issue C, DOI: 10.1016/j.jcorpfin.2021.102099.
• Song, Xiaobao & Yao, Mingan & Su, Wunhong & Lin, Danming, 2021, "The impact of ultimate controller’s ownership on cash dividend policy based on a comparative analysis between owner-management and professional-management modes," The North American Journal of Economics and Finance, Elsevier, volume 57, issue C, DOI: 10.1016/j.najef.2021.101439.
• Choi, Sanghak & Chung, Chune Young & Kim, Daejin & Lee, Junyoup, 2021, "Market value of 10-K readability and corporate cash holdings," Economics Letters, Elsevier, volume 201, issue C, DOI: 10.1016/j.econlet.2021.109796.
• Al-Mamun, Abdullah & Seamer, Michael, 2021, "Board of director attributes and CSR engagement in emerging economy firms: Evidence from across Asia," Emerging Markets Review, Elsevier, volume 46, issue C, DOI: 10.1016/j.ememar.2020.100749.
• Tsai, Yu Ling & Huang, Hua-Wei, 2021, "Does IFRS reduce IPO underpricing? evidence from China," Finance Research Letters, Elsevier, volume 40, issue C, DOI: 10.1016/j.frl.2020.101673.
• Hoang, Khoa & Cannavan, Damien & Huang, Ronghong & Peng, Xiaowen, 2021, "Predicting stock returns with implied cost of capital: A partial least squares approach," Journal of Financial Markets, Elsevier, volume 53, issue C, DOI: 10.1016/j.finmar.2020.100576.
• McGuinness, Paul B., 2021, "Board member age, stock seasoning and the evolution of capital structure in Chinese firms," International Business Review, Elsevier, volume 30, issue 3, DOI: 10.1016/j.ibusrev.2020.101769.