Research classified by Journal of Economic Literature (JEL) codes

---

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

2022

• 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.
• Gootam Akhila & G. Sandhya Rani, 2022, "Effect of Copper Slag on Steel Fiber Reinforced Concrete and Conventional Concrete," International Journal of Scientific Research in Science, Engineering and Technology, International Journal of Scientific Research in Science, Engineering and Technology, volume 9, issue 6, pages 121-128, December.
• Gulam Fareed & Parvez Affani, 2022, "Comparative Study on Tensile Strength and Impact Load Carrying Capacity of Concrete with Rubber and Steel Fiber," International Journal of Scientific Research in Science, Engineering and Technology, International Journal of Scientific Research in Science, Engineering and Technology, volume 9, issue 6, pages 36-45, December.
• 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.
• Resat Karcioglu & NSeyhan Ã-zturk, 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, March, DOI: 10.37075/RP.2022.1.09.
• 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, March, DOI: 10.37075/RP.2022.1.14.
• 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, October, DOI: 10.37075/RP.2022.4.01.
• 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, October, DOI: 10.37075/RP.2022.4.02.
• 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, DOI: 10.37075/RP.2022.5.01.
• 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, Paradigm, 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, Paradigm, 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, Paradigm, 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, Paradigm, 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, Paradigm, 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, Paradigm, 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, Paradigm, 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, Paradigm, 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, Paradigm, 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," 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.
• Jalila Bouanani El Idrissi & Zineb Jibraili & Salwa Ladraa, 2021, "secteur touristique à l’ère du COVID 19 : Étude d’impact sur la performance organisationnelle des établissements hôteliers au Maroc," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 2, issue 5, pages 511-524.
• Widad Hairout, 2021, "Les systèmes de mesure de la performance organisationnelle comme levier de la performance des établissements publics marocains," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 2, issue 5, pages 552-566.
• Georges Wandji & Anicet Clement Mimche Kouotou, 2021, "logiciel sage Saari à l’épicentre du système d’information des entreprises au Cameroun : une culture comptable perçue à travers le modèle de l’acceptation technologique," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 2, issue 5, pages 567-578.
• Viorica NEACSU B., 2021, "Technologies And Their Impact On Audit," Internal Auditing & 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.
• Jeremy Bertomeu & Edwige Cheynel & Davide Cianciaruso, 2021, "Strategic Withholding and Imprecision in Asset Measurement," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 59, issue 5, pages 1523-1571, December, DOI: 10.1111/1475-679X.12390.
• 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, International Review of Management and Marketing, 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.
• Seo, Hojun, 2021, "Peer effects in corporate disclosure decisions," Journal of Accounting and Economics, Elsevier, volume 71, issue 1, DOI: 10.1016/j.jacceco.2020.101364.
• Kim, Jinhwan & Valentine, Kristen, 2021, "The innovation consequences of mandatory patent disclosures," Journal of Accounting and Economics, Elsevier, volume 71, issue 2, DOI: 10.1016/j.jacceco.2020.101381.
• Heese, Jonas & Pérez-Cavazos, Gerardo, 2021, "The effect of retaliation costs on employee whistleblowing," Journal of Accounting and Economics, Elsevier, volume 71, issue 2, DOI: 10.1016/j.jacceco.2020.101385.
• Dong, Yashu & Young, Danqing, 2021, "Foreign macroeconomic and industry-related information transfers around earnings announcements: Evidence from U.S.-listed non-U.S. firms," Journal of Accounting and Economics, Elsevier, volume 71, issue 2, DOI: 10.1016/j.jacceco.2021.101400.
• Allee, Kristian D. & Do, Chuong & Sterin, Mikhail, 2021, "Product market competition, disclosure framing, and casting in earnings conference calls," Journal of Accounting and Economics, Elsevier, volume 72, issue 1, DOI: 10.1016/j.jacceco.2021.101405.
• Dyer, Travis A., 2021, "The demand for public information by local and nonlocal investors: Evidence from investor-level data," Journal of Accounting and Economics, Elsevier, volume 72, issue 1, DOI: 10.1016/j.jacceco.2021.101417.
• Lunawat, Radhika & Shields, Timothy W. & Waymire, Gregory, 2021, "Financial reporting and moral sentiments," Journal of Accounting and Economics, Elsevier, volume 72, issue 1, DOI: 10.1016/j.jacceco.2021.101421.
• Nagar, Venky & Schoenfeld, Jordan, 2021, "Shareholder monitoring and discretionary disclosure," Journal of Accounting and Economics, Elsevier, volume 72, issue 1, DOI: 10.1016/j.jacceco.2021.101422.
• Ji, Qiong & Quan, Xiaofeng & Yin, Hongying & Yuan, Qingbo, 2021, "Gambling preferences and stock price crash risk: Evidence from China," Journal of Banking & Finance, Elsevier, volume 128, issue C, DOI: 10.1016/j.jbankfin.2021.106158.
• Hegde, Shantaram P. & Kozlowski, Steven E., 2021, "Discretionary loan loss provisioning and bank stock returns: The Role of economic booms and busts," Journal of Banking & Finance, Elsevier, volume 130, issue C, DOI: 10.1016/j.jbankfin.2021.106186.
• Bernardino, Wilton & Ospina, Raydonal & Souza, Filipe Costa de & Rêgo, Leandro & Pereira, Felipe, 2021, "Risk curves: A methodology to evaluate the risk of fraud by stock price manipulation based on game theory and detection software," Journal of Economics and Business, Elsevier, volume 113, issue C, DOI: 10.1016/j.jeconbus.2020.105953.
• Rouen, Ethan & So, Eric C. & Wang, Charles C.Y., 2021, "Core earnings: New data and evidence," Journal of Financial Economics, Elsevier, volume 142, issue 3, pages 1068-1091, DOI: 10.1016/j.jfineco.2021.04.025.
• Suk, Inho & Wang, Mengmeng, 2021, "Does target firm insider trading signal the target's synergy potential in mergers and acquisitions?," Journal of Financial Economics, Elsevier, volume 142, issue 3, pages 1155-1185, DOI: 10.1016/j.jfineco.2021.05.038.
• Adhikari, Ajay & Bansal, Manish & Kumar, Ashish, 2021, "IFRS convergence and accounting quality: India a case study," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 45, issue C, DOI: 10.1016/j.intaccaudtax.2021.100430.
• Sinha, Rajesh Kumar, 2021, "Macro disagreement and analyst forecast properties," Journal of Contemporary Accounting and Economics, Elsevier, volume 17, issue 1, DOI: 10.1016/j.jcae.2020.100235.
• Taran, Alina & Simga-Mugan, Can & Mironiuc, Marilena, 2021, "Country-segment disclosure of foreign operations from Central and Eastern Europe: Country-level determinants and value relevance," Journal of Multinational Financial Management, Elsevier, volume 62, issue C, DOI: 10.1016/j.mulfin.2021.100718.
• Das, Somnath & King, Alexander Z., 2021, "Measuring the informativeness of earnings announcements: The role of event windows," The Quarterly Review of Economics and Finance, Elsevier, volume 82, issue C, pages 350-367, DOI: 10.1016/j.qref.2021.09.006.
• Ding, Xin & Tan, Wenhao & Kang, Yixuan, 2021, "The spillover effect of regulatory penalties on management and analysts’ earnings forecasts: Empirical evidence based on directors networks in China," International Review of Economics & Finance, Elsevier, volume 76, issue C, pages 502-515, DOI: 10.1016/j.iref.2021.07.003.
• Naaman, Christine & Magnan, Michel & Hammami, Ahmad & Yao, Li, 2021, "Credit unions vs. commercial banks, who takes more risk?," Research in International Business and Finance, Elsevier, volume 55, issue C, DOI: 10.1016/j.ribaf.2020.101340.
• Yu, Wei & Zhu, Keying & Huang, Huiqin & Teklay, Belaynesh, 2021, "Does confucianism influence corporate earnings management?," Research in International Business and Finance, Elsevier, volume 56, issue C, DOI: 10.1016/j.ribaf.2021.101390.
• Hou, Xiaohui & Wang, Bo & Lian, Jiale & Li, Wanli, 2021, "Bank executive pay limits and discretionary loan loss provisions: Evidence from China," Research in International Business and Finance, Elsevier, volume 58, issue C, DOI: 10.1016/j.ribaf.2021.101427.
• Van der Stede, Wim A., 2021, "The effects of creative culture on real earnings management," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 104088, Jan.
• Abdalla, Ahmed & Carabias, Jose M. & Patatoukas, Panos N., 2021, "The real-time macro content of corporate financial reports: a dynamic factor model approach," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 108539, Mar.
• Macve, Richard, 2021, "In memory of Basil Selig Yamey 1919-2020," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 108631, Feb.
• Anantharaman, Divya & Chuk, Elizabeth & Kamath, Saipriya, 2021, "Location, location, location! Real effects from the mandated removal of pension expected return from operating income," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 108931, Feb.
• Lee, Kenneth & Manochin, Melina, 2021, "Sell-side equity analysts and equity sales: a study of interaction," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 108953, Sep.
• Eyring, Henry & Ferguson, Patrick J. & Koppers, Sebastian, 2021, "Less information, more comparison, and better performance: evidence from a field experiment," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 109789, May.
• Guter-Sandu, Andrei & Murau, Steffen, 2022, "The Eurozone’s evolving fiscal ecosystem: mitigating fiscal discipline by governing through off-balance-sheet fiscal agencies," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 109790, Jan.
• Power, Michael, 2021, "The financial reporting system - what is it?," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 110220, Aug.
• Mennicken, Andrea & Kornberger, Martin, 2021, "Von performativität zu generativität: Bewertung und ihre Folgen im Kontext der Digitalisierung," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 110925, Aug.
• Dhandhania, Asahita & O'Higgins, Eleanor, 2022, "Can “sin industries” prove their legitimacy through CSR reporting? A study of UK tobacco and gambling companies," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 112161, Apr.
• Macve, Richard, 2021, "Pacioli’s Lens: Through a glass, darkly," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 112170, Dec.
• Cascino, Stefano, 2021, "Discussion of: the state expropriation risk and the pricing of foreign earnings," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 112473, Jun.
• Avagyan, Vardan & Camacho, Nuno & Van der Stede, Wim A. & Stremersch, Stefan, 2022, "Financial projections in innovation selection: the role of scenario presentation, expertise, and risk," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 112474, Sep.
• Beibei Yan & Özgür Arslan-Ayaydin & James Thewissen & Wouter Torsin, 2021, "Does managerial ability affect disclosure? Evidence from earnings press releases," Asian Review of Accounting, Emerald Group Publishing Limited, volume 29, issue 2, pages 192-226, February, DOI: 10.1108/ARA-03-2020-0036.
• Radwan Hussien Alkebsee & Ahsan Habib, 2021, "Media coverage and financial restatements: evidence from China," Asian Review of Accounting, Emerald Group Publishing Limited, volume 29, issue 4, pages 505-524, September, DOI: 10.1108/ARA-05-2021-0092.
• Öznur Arslan, 2021, "Modern Approaches, Recording Methods, and International Regulations on Public Accounting," Contemporary Studies in Economic and Financial Analysis, Emerald Group Publishing Limited, "Contemporary Issues in Public Sector Accounting and Auditing", DOI: 10.1108/S1569-375920200000105011.
• Nicoleta-Daniela Milu & Camelia-Daniela Hategan, 2021, "The Stage of Non-financial Reporting in Romania," Contemporary Studies in Economic and Financial Analysis, Emerald Group Publishing Limited, "Contemporary Issues in Social Science", DOI: 10.1108/S1569-375920210000106020.
• Marshall A. Geiger & Rajib Hasan & Abdullah Kumas & Joyce van der Laan Smith, 2021, "Information search in times of market uncertainty: an examination of aggregate and disaggregate uncertainty," International Journal of Managerial Finance, Emerald Group Publishing Limited, volume 18, issue 3, pages 594-612, August, DOI: 10.1108/IJMF-05-2020-0230.
• Haiyuan Yin & Meng Sun, 2021, "A financial restatement, media attention and stock idiosyncratic risk in the Chinese stock market," International Journal of Emerging Markets, Emerald Group Publishing Limited, volume 18, issue 7, pages 1719-1741, June, DOI: 10.1108/IJOEM-08-2020-0924.
• Ricardo Malagueño & Jacobo Gomez-Conde & Yannick de Harlez & Olaf Hoffmann, 2021, "Controller involvement in a project management setting: effects on project functions and performance," Journal of Applied Accounting Research, Emerald Group Publishing Limited, volume 22, issue 2, pages 334-364, January, DOI: 10.1108/JAAR-07-2020-0129.
• Walaa Wahid ElKelish, 2021, "The International Financial Reporting Standards 9 financial instruments, information quality and stock returns in the modern technology era," Journal of Applied Accounting Research, Emerald Group Publishing Limited, volume 22, issue 3, pages 465-483, January, DOI: 10.1108/JAAR-12-2019-0164.
• Dau Thi Kim Thoa & Vo Van Nhi, 2021, "Improving the quality of the financial accounting information through strengthening of the financial autonomy at public organizations," Journal of Asian Business and Economic Studies, Emerald Group Publishing Limited, volume 29, issue 1, pages 66-82, April, DOI: 10.1108/JABES-06-2020-0059.
• MyoJung Cho & Salma Ibrahim, 2021, "Non-financial performance measures and pay-performance sensitivity," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, volume 20, issue 2, pages 185-214, October, DOI: 10.1108/JFRA-01-2021-0018.
• Wray Bradley & Li Sun, 2021, "Managerial ability and fair value accounting: evidence from nonfinancial firms," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, volume 19, issue 4, pages 666-685, March, DOI: 10.1108/JFRA-08-2020-0229.
• Nischala P. Reddy & Ben Le & Donna L. Paul, 2021, "Impact of Sarbanes Oxley Act on initial public offerings: new evidence from reverse leveraged buyouts," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, volume 21, issue 3, pages 575-591, December, DOI: 10.1108/JFRA-08-2021-0237.
• Ben Le & Paula Hearn Moore, 2021, "The impact of audit quality on earnings management and cost of equity capital: evidence from a developing market," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, volume 21, issue 3, pages 695-728, December, DOI: 10.1108/JFRA-09-2021-0284.
• Chijioke Nwachukwu, 2021, "Systematic review of integrated reporting: recent trend and future research agenda," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, volume 20, issue 3/4, pages 580-598, June, DOI: 10.1108/JFRA-10-2020-0308.
• Muttanachai Suttipun & Thanyaorn Yordudom, 2021, "Impact of environmental, social and governance disclosures on market reaction: an evidence of Top50 companies listed from Thailand," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, volume 20, issue 3/4, pages 753-767, June, DOI: 10.1108/JFRA-12-2020-0377.
• Nino Martin Paulus & Marina Koelbl & Wolfgang Schaefers, 2021, "Can textual analysis solve the underpricing puzzle? A US REIT study," Journal of Property Investment & Finance, Emerald Group Publishing Limited, volume 40, issue 6, pages 548-570, November, DOI: 10.1108/JPIF-06-2021-0052.
• Mariya Gubareva, 2021, "How to estimate expected credit losses – ECL – for provisioning under IFRS 9," Journal of Risk Finance, Emerald Group Publishing Limited, volume 22, issue 2, pages 169-190, June, DOI: 10.1108/JRF-05-2020-0094.
• Ian Burt & Theresa Libby, 2021, "Organizational identity, professional identity salience and internal auditors’ assessments of the severity of internal control concerns," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 36, issue 4, pages 513-534, July, DOI: 10.1108/MAJ-02-2020-2566.
• Abdullah Al-Mamun & Michael Seamer, 2021, "The influence of institutional qualities on CSR engagement: a comparison of developed and developing economies," Meditari Accountancy Research, Emerald Group Publishing Limited, volume 30, issue 1, pages 94-120, January, DOI: 10.1108/MEDAR-02-2020-0768.
• Pei-Chi Kelly Hsiao & Charl de Villiers & Tom Scott, 2021, "Is voluntary International Integrated Reporting Framework adoption a step on the sustainability road and does adoption matter to capital markets?," Meditari Accountancy Research, Emerald Group Publishing Limited, volume 30, issue 3, pages 786-818, June, DOI: 10.1108/MEDAR-08-2020-0978.
• Joy Lynn R. Legaspi, 2021, "Quality as Antecedent of Customer Satisfaction," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), volume 0, issue 2, pages 220-230.