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

2021

• 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.
• 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.
• D. Balios & I. Basiakos & N. Eriotis & P. Kotsilaras & E. Thalassinos, 2021, "Financial Reporting Quality before and after the Greek Accounting Standards Adoption using NiCE Qualitative Characteristics Measurement Perspective of Competencies Towards Uniformity in Family Busines," International Journal of Finance, Insurance and Risk Management, International Journal of Finance, Insurance and Risk Management, volume 11, issue 2, pages 28-41.
• Malgorzata Wegrzynska, 2021, "Improving the Quality of Reporting Information in the Annual Financial Statements of Farms: A Case Study of Poland and Spain," European Research Studies Journal, European Research Studies Journal, volume 0, issue 2 - Part , pages 1180-1193.
• Malgorzata Wegrzynska & Alina Nowotarska, 2021, "Measuring and Valuation of Biological Assets: A Research Study," European Research Studies Journal, European Research Studies Journal, volume 0, issue 2 - Part , pages 331-345.
• Malgorzata Wegrzynska, 2021, "Linking of Financial Data with Non-Financial Information on CSR of Companies Listed on the Warsaw Stock Exchange," European Research Studies Journal, European Research Studies Journal, volume 0, issue 3 - Part , pages 851-873.
• Anna Stronczek, 2021, "Managerial Effectiveness in the Implementation of Quick Response Manufacturing (QRM) to Increase Business Agility," European Research Studies Journal, European Research Studies Journal, volume 0, issue 3 - Part , pages 47-60.
• Boguslawa Bek-Gaik & Anna Surowiec, 2021, "Forward-looking Disclosures in Integrated Reporting: Evidence from Poland," European Research Studies Journal, European Research Studies Journal, volume 0, issue 4 - Part , pages 952-981.
• Boguslaw Waclawik, 2021, "Corporate Reporting in the Time of COVID-19: Analysis of Information Disclosed by Selected Companies Listed on the Warsaw Stock Exchange," European Research Studies Journal, European Research Studies Journal, volume 0, issue Special 1, pages 386-402.
• Agnieszka Judkowiak, 2021, "Disclosure Practices of Information in the Field of Financial Instruments: Evidence from Polish Companies Listed in the Warsaw Stock Exchange," European Research Studies Journal, European Research Studies Journal, volume 0, issue Special 1, pages 468-493.
• Rebecca Miccini, 2021, "Non-financial disclosure and women on board: Is a mandatory approach on gender quotas effective to increase communication quality?," FINANCIAL REPORTING, FrancoAngeli Editore, volume 2021, issue 2, pages 45-79.
• Brigitte Eierle & Sven Hartlieb & Andreas Kress & Francesco Mazzi, 2021, "Hedge Accounting and Firms’ Future Investment Spending," Working Papers - Business, Universita' degli Studi di Firenze, Dipartimento di Scienze per l'Economia e l'Impresa, number wp2021_01.rdf.
• Marco Bellucci & Damiano Cesa Bianchi & Giacomo Manetti, 2021, "A literature review on blockchain in accounting research," Working Papers - Business, Universita' degli Studi di Firenze, Dipartimento di Scienze per l'Economia e l'Impresa, number wp2021_04.rdf.
• Andreea-Cristina Savu & Leliana Diana Bolcu, 2021, "Implementation of judicial accounting expertise in the digital context," Journal of Financial Studies, Institute of Financial Studies, volume 11, issue 6, pages 109-121, December.
• Raluca Andreea Stoica & Alina Gabriela Mareș, 2021, "Differences and benefits in using a financial consolidation software: CLOUD, LOCAL, SAAS OR PAAS," Journal of Financial Studies, Institute of Financial Studies, volume 11, issue 6, pages 131-140, December.
• Laura-Eugenia-Lavinia Barna, 2021, "The impact of digital accounting on the quality and transparency of information presented by organizations using ERP systems. Opportunities for Cloud ERP Vs. On-premise ERP," Journal of Financial Studies, Institute of Financial Studies, volume 11, issue 6, pages 24-32, December.
• Mihaela-Raluca Boharu (Mircea) & Cristina-Elena Florea (Poenaru), 2021, "The role of professional accounting reasoning in ensuring standards of preparation and certification of financial statements," Journal of Financial Studies, Institute of Financial Studies, volume 11, issue 6, pages 33-45, December.
• Mehmet Nuri Salur & Walaa Khoder Kattar, 2021, "The Impact Of Enterprise Resource Planning (Erp) On The Audit In The Context Of Emerging Technologies," Ekonomi Maliye Isletme Dergisi, Adil AKINCI, volume 4, issue 2, pages 115-123, December, DOI: 10.46737/emid.1032735.
• Nirmala Devi Mohanadas, 2021, "Corporate Tax Avoidance of Malaysian Public Listed Companies: A Multi-Measure Analysis," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr197, Jul, DOI: https://doi.org/10.35609/afr.2021.6.
• Syaiful Hifni, 2021, "Contingency E-Learning for Accounting: Effective Communication in the New Normal Era," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr205, Dec, DOI: https://doi.org/10.35609/afr.2021.6.
• Abdul Halim Chew Abdullah, 2021, "Real Earnings Management: Do the Experience and Gender of Big4 Auditors Matters?," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr206, Dec, DOI: https://doi.org/10.35609/afr.2021.6.
• Audrey Michelle Wenny Yolanda, 2021, "Determinants of Audit Quality at Public Accounting Firms," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number jfbr192, Dec, DOI: https://doi.org/10.35609/jfbr.2021..
• Aljoša Šestanović & Bojan Tomić & Dolores Pušar Banović, 2021, "Međuzavisnost Rentabilnosti I Likvidnosti Primjenom Panel Var Modela," Ekonomski pregled, Hrvatsko društvo ekonomista (Croatian Society of Economists), volume 72, issue 6, pages 894-919, DOI: 10.32910/ep.72.6.5.
• Amra Gadžo & Benina Veledar, 2021, "Issues Relating To Goodwill Valuation: Evidence From Companies In Federation Of Bosnia And Herzegovina," Ekonomski pregled, Hrvatsko društvo ekonomista (Croatian Society of Economists), volume 72, issue 2, pages 249-271, DOI: 10.32910/ep.72.2.5.
• Nataliia Bondarenko & Alina Krainiak, 2021, "Evolution of Approaches to the Interpretation of the Essence of Wages and Its Functions in Modern Economic Conditions," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 107-117, September, DOI: 10.33146/2307-9878-2021-3(93)-107-1.
• Ade Awaludin & Suherman & Gatot Nazir Ahmad, 2021, "Effect of Female CEO and CFO on Cash Holdings on Food and Beverages Companies Listed on Indonesia Stock Exchange," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 26-38, September, DOI: 10.33146/2307-9878-2021-3(93)-26-38.
• Rosa Hilda Hernandez Sandoval & Gabriel Mancilla Aguilera & Laura Leticia Gaona Tamez & Irma Evangelina Oliva Garza & Mylene Isabel Rojas Flores, 2021, "Essential Working Papers To Prepare The Annual Tax Declaration In Mexico Papeles De Trabajo, Indispensable Para Elaborar La Declaracion Anual, Regimen General De Ley En Mexico," Revista Internacional Administracion & Finanzas, The Institute for Business and Finance Research, volume 14, issue 1, pages 53-64.
• Amra Gadzo & Benina Veledar & Srdan Lalic, 2021, "Identification of Key Factors for Selection of Accounting Specialization by Students at Public Higher Education Institutions in Bosnia and Herzegovina," Croatian Economic Survey, The Institute of Economics, Zagreb, volume 23, issue 1, pages 5-29, June.
• Mirjana Hladika & Danimir Gulin & Ivana Bernat, 2021, "Revaluation as a Model of Subsequent Measurement of Property, Plant, and Equipment – Case of Croatia," Croatian Economic Survey, The Institute of Economics, Zagreb, volume 23, issue 1, pages 63-95, June.
• Joseph F. Brazel & Lorenzo Lucianetti & Tammie J. Schaefer, 2021, "Reporting Concerns About Earnings Quality: An Examination of Corporate Managers," Journal of Business Ethics, Springer, volume 171, issue 3, pages 435-457, July, DOI: 10.1007/s10551-020-04436-1.
• Milena Otavová & Jana Gláserová & Pavel Semerád, 2021, "Is the Category of Micro-Undertakings in the Visegrad Group Countries Relevantly Defined?," European Journal of Business Science and Technology, Mendel University in Brno, Faculty of Business and Economics, volume 7, issue 2, pages 198-209, DOI: 10.11118/ejobsat.2021.013.
• John M. Barrios, 2021, "Occupational Licensing and Accountant Quality: Evidence from the 150-Hour Rule," NBER Working Papers, National Bureau of Economic Research, Inc, number 29318, Oct.
• Anna Hevchuk & Liudmyla Shevchuk, 2021, "Development of information supplement of reporting forms as an effective way of business management," Technology audit and production reserves, Socionet;Technology audit and production reserves, volume 5, issue 4(61), pages 6-14.
• Silviu Cornel Virgil Chiriac, 2021, "The Impact Of Real Estate Investments On The Performance Of The Entities Listed At The Bvb," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 177-186, July.
• Saleh JAWARNEH, 2021, "The Difference Between Ifrs And Us Gaap In Financial Statement Presentation," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 30, issue 2, pages 309-317, December.
• Nina Adriana Buica & Marioara Avram & Magdalena Mihai, 2021, "Financial Audit Procedures Employed in Sustainability Assurance," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 703-709, August.
• Andreea-Cristina Savu & Lucian Badalau, 2021, "The Role of Accounting in Conducting Judicial Accounting Expertises and their Evolution in the Digital Era," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 1131-1137, December.
• Andreea-Cristina Savu, 2021, "Financial Audit from Robotization to Digitization," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 1138-1144, December.
• Leliana Diana Bolcu & Mihaela-Raluca Boharu (Mircea), 2021, "The Impact of Information Technologies on the Activity of Accountants," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 945-952, December.
• Leliana Diana Bolcu & Mihaela-Raluca Boharu (Mircea), 2021, "Outsourcing of the Accounting and Financial Function," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 953-961, December.
• Muttanachai Suttipun, 2021, "The influence of board composition on environmental, social and governance (ESG) disclosure of Thai listed companies," International Journal of Disclosure and Governance, Palgrave Macmillan, volume 18, issue 4, pages 391-402, December, DOI: 10.1057/s41310-021-00120-6.
• Denich, Ervin, 2021, "Methodological Analysis of Accounting Quality — Empirical Approach to DeAngelo’s Model and the Modified Jones Model," Public Finance Quarterly, Corvinus University of Budapest, volume 66, issue 2, pages 195-210, DOI: https://doi.org/10.35551/PfQ_2021_2.
• Denich, Ervin & Hajdu, Dániel, 2021, "Measurement of Creative Accounting by Transparency and Disclosure Index (TDI) Method in Automobile Industry," Public Finance Quarterly, Corvinus University of Budapest, volume 66, issue 3, pages 381-396, DOI: https://doi.org/10.35551/PFQ_2021_3.
• Cristea, Lavinia Mihaela, 2021, "Romanian Auditors’ Perception Concerning the IT Impact in the Big Data Era," Public Finance Quarterly, Corvinus University of Budapest, volume 66, issue S1, pages 68-82, DOI: https://doi.org/10.35551/PFQ_2021_s.
• Maria-Alexandra POPA & Alexandra BOTOȘ, 2021, "VAT Efficiency in Developing Countries of the European Union," Acta Marisiensis. Series Oeconomica, "George Emil Palade" University of Medicine, Pharmacy, Sciences and Technology of Târgu-Mureș, România - Faculty of Economics and Law, volume 1, pages 41-48, December.
• Ozili, Peterson K, 2021, "Financial reporting under economic policy uncertainty," MPRA Paper, University Library of Munich, Germany, number 105089.
• Ozili, Peterson K, 2021, "Accounting and financial reporting during a pandemic," MPRA Paper, University Library of Munich, Germany, number 105183.
• Ozili, Peterson Kitakogelu, 2021, "Bank earnings management using loan loss provisions: comparing the UK, France, South Africa and Egypt," MPRA Paper, University Library of Munich, Germany, number 108506.
• Ozili, Peterson Kitakogelu, 2021, "Big 4 auditors, bank earnings management and financial crisis in Africa," MPRA Paper, University Library of Munich, Germany, number 108608.
• Adéla Schrecková, 2021, "Business combinations under common control
  [Podnikové kombinace pod společnou kontrolou]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2021, issue 3, pages 5-19, DOI: 10.18267/j.cfuc.562.
• Patricia Milanés-Montero & Esteban Pérez-Calderón & Ana Isabel Dias, 2021, "GHG Emissions Performance: Alternative Accounting Approaches for the European Union," Prague Economic Papers, Prague University of Economics and Business, volume 2021, issue 1, pages 37-60, DOI: 10.18267/j.pep.761.
• Marco Di Domizio & Raul Caruso, 2021, "Analisi Economica E Prospettive Del Progetto "Super League"," Rivista di Diritto ed Economia dello Sport, Centro di diritto e business dello Sport, volume 17, issue 1, pages 85-107, luglio.
• Bilal Gerekan, 2021, "Reporting the Internally Developed Intangible Assets According to Turkish Accounting/Financial Reporting Standards (İşletme İçinde Oluşturulan Maddi Olmayan Duran Varlıkların Türkiye Muhasebe/Finansal," Business and Economics Research Journal, Bursa Uludag University, Faculty of Economics and Administrative Sciences, volume 12, issue 1, pages 233-243.
• Abdul Rashid & Muhammad Saarim Ghazi, 2021, "Factors affecting Sharī‘ah audit quality in Islamic banking institutions of Pakistan: a theoretical framework," Islamic Economic Studies, The Islamic Research and Training Institute (IRTI), volume 28, pages 124-140.
• Bassam M. ABU-ABBAS, 2021, "The Role of Dividends on Equity Valuation: Evidence from the GCC Countries," Journal for Economic Forecasting, Institute for Economic Forecasting, volume 0, issue 2, pages 162-180, June.
• Marcin Dworznik & Krzysztof Opolski, 2021, "Higher Education Efficiency and Quality (Efektywnosc i jakosc ksztalcenia wyzszego)," Research Reports, University of Warsaw, Faculty of Management, volume 2, issue 35, pages 46-60.
• Riyadh Jassim AL Abdullah & Mawih Kareem AL Ani, 2021, "The impacts of interaction of audit litigation and ownership structure on audit quality," Future Business Journal, Springer, volume 7, issue 1, pages 1-14, December, DOI: 10.1186/s43093-021-00067-8.
• Ewgenij Besuglov & Nils Crasselt, 2021, "The effect of readability and language choice in management accounting reports on risk-taking: an experimental study," Journal of Business Economics, Springer, volume 91, issue 1, pages 5-33, February, DOI: 10.1007/s11573-020-00980-4.
• Christian Brück & Thorsten Knauer & Harald Meier & Anja Schwering, 2021, "Self-set salaries and creativity," Journal of Business Economics, Springer, volume 91, issue 1, pages 91-121, February, DOI: 10.1007/s11573-020-00985-z.
• Komang Ayu Krisnadewi & Noorlailie Soewarno, 2021, "Optimism and profit-based incentives in cost stickiness: an experimental study," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, volume 32, issue 1, pages 7-31, March, DOI: 10.1007/s00187-020-00309-w.
• Vincent K. Chong & Chanel Y. Loy & Isabel Z. Wang & David R. Woodliff, 2021, "The effect of negotiators’ role, leadership tone, and social value orientation on expected transfer prices: additional evidence," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, volume 32, issue 3, pages 299-332, September, DOI: 10.1007/s00187-021-00321-8.
• Steve Crawford & Garen Markarian & Volkan Muslu & Richard Price, 2021, "Oil prices, earnings, and stock returns," Review of Accounting Studies, Springer, volume 26, issue 1, pages 218-257, March, DOI: 10.1007/s11142-020-09556-7.
• Jung Min Kim & Daniel J. Taylor & Robert E. Verrecchia, 2021, "Voluntary disclosure when private information and disclosure costs are jointly determined," Review of Accounting Studies, Springer, volume 26, issue 3, pages 971-1001, September, DOI: 10.1007/s11142-021-09601-z.
• Lyudmyla Shkulipa, 2021, "Evaluation of accounting journals by coverage of accounting topics in 2018–2019," Scientometrics, Springer;Akadémiai Kiadó, volume 126, issue 9, pages 7251-7327, September, DOI: 10.1007/s11192-021-03875-5.
• Khairul Fikry Jamaluddin & Rusni Hassan, 2021, "Corporate Waqf for Healthcare in Malaysia for B40 and M40," Springer Books, Springer, chapter 0, in: Mohd Ma'Sum Billah, "Islamic Wealth and the SDGs", DOI: 10.1007/978-3-030-65313-2_27.
• Kanittha Pattanasing & Somnuk Aujirapongpan & Supit Ritkaew & Anuman Chanthawong & Sirichai Deelers, 2021, "The impact of dynamic capabilities and dynamic performance measurement on competitive performance: evidence from Thai hotel entrepreneurs," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 8, issue 3, pages 10-28, March, DOI: 10.9770/jesi.2021.8.3(1).
• Felipe Palau Ramírez & Juan Francisco Juliá Igual & Elena Meliá Martí & Eduardo Miranda Ribera, 2021, "Aproximación jurídica a la regulación cooperativa de los instrumentos financieros no tradicionales y su utilización en el sector agroalimentario español
  [Legal approach to the cooperative regulatio," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 139, pages 76633-76633, DOI: 10.5209/reve.76633.
• Kimouche Bilal, 2021, "Persistence and Predictive Ability of Earnings: Evidence from France and the UK," Economics and Business, Sciendo, volume 35, issue 1, pages 190-200, January, DOI: 10.2478/eb-2021-0013.
• Morawska Izabela, 2021, "The impact of the IFRS 15 implementation on the revenue-based earnings management in Poland," Journal of Economics and Management, Sciendo, volume 43, issue 1, pages 387-403, May, DOI: 10.22367/jem.2021.43.18.
• Kimouche Bilal, 2021, "Measuring Accounting Conservatism in Financial Reports: A Comparison Between France and the United Kingdom," Journal of Social and Economic Statistics, Sciendo, volume 10, issue 1-2, pages 56-75, December, DOI: 10.2478/jses-2021-0005.
• Zanellato Gianluca, 2021, "Quality of Information Disclosed in Integrated Reports, in the Extracting Sector: Insights from Europe," Studia Universitatis Babeș-Bolyai Oeconomica, Sciendo, volume 66, issue 3, pages 1-20, December, DOI: 10.2478/subboec-2021-0011.
• Shkulipa Liudmyla, 2021, "Grouping of Major Changes in Conceptual Framework of Financial Reporting and Analysis of New Challenges," Studia Universitatis „Vasile Goldis” Arad – Economics Series, Sciendo, volume 31, issue 2, pages 20-44, June, DOI: 10.2478/sues-2021-0007.
• Shkulipa Lyudmyla, 2021, "Analysis of Impact of Changes in IFRSs on Convergence of Accounting Systems in World," Studia Universitatis „Vasile Goldis” Arad – Economics Series, Sciendo, volume 31, issue 3, pages 75-103, September, DOI: 10.2478/sues-2021-0015.
• Kunnathodi Sudheesh & Kallumukku Balan Nidheesh, 2021, "Earnings Management to Meet Earnings Benchmarks: The Impact on Future Performance," Economic Research Guardian, Mutascu Publishing, volume 11, issue 1, pages 78-102, June.

2020

• Emre Horasan & Alirıza Ağ & Tuncer Yılmaz, 2020, "Investigation of Cost Stickiness In BIST Manufacturing Sector," Journal of Finance Letters (Maliye ve Finans Yazıları), Maliye ve Finans Yazıları Yayıncılık Ltd. Şti., volume 35, issue 113, pages 185-206, April, DOI: https://doi.org/10.33203/mfy.602728.
• İsmail Bekci & Ali Apalı & Menekşe Engin, 2020, "Comparative Investigation of the Students ‘approaches to the Tax of Professional Members and Accounting Professional Principles: The Case of Burdur Province," Journal of Finance Letters (Maliye ve Finans Yazıları), Maliye ve Finans Yazıları Yayıncılık Ltd. Şti., volume 35, issue 113, pages 239-266, April, DOI: https://doi.org/10.33203/mfy.636780.
• Liudmila LAPIȚKAIA & Alexandru LEAHOVCENCO, 2020, "Features of intellectual property reflection in accounting and in financial statements," Eastern European Journal for Regional Studies (EEJRS), Center for Studies in European Integration (CSEI), Academy of Economic Studies of Moldova (ASEM), volume 6, issue 1, pages 102-112, June.
• Lucian-Dorel ILINCUȚĂ, 2020, "Considerations Regarding the Accounting Treatment Applied to Investment Properties (I)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 1, issue 2, pages 30-39, February, DOI: 10.37945/cbr.2020.02.04.
• Lucian-Dorel ILINCUȚĂ, 2020, "Considerations Regarding the Accounting Treatment Applied to Investment Properties (II)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 1, issue 3, pages 12-23, March, DOI: 10.37945/cbr.2020.03.02.
• Adriana TIRON-TUDOR & Teodora Viorica FĂRCAŞ & Ioana DRAGU & Ecaterina Monica MOISE, 2020, "Non-Financial Reporting in Romania in the pre-Directive 2014/95/EU Period (1990-2013)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 1, issue 5, pages 63-72, May, DOI: 10.37945/cbr.2020.05.07.
• Daniela Artemisa CALU & Mirela NICHITA, 2020, "Non-Financial Reporting and Reporting for Management in the Circumstances of the Coronavirus Crisis," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 1, issue 6, pages 13-20, June, DOI: 10.37945/cbr.2020.06.02.
• Elena STĂNCIULESCU, 2020, "Mutual Companies – A Viable Financing Solution in Times of Crisis," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 1, issue 6, pages 43-53, June, DOI: 10.37945/cbr.2020.06.06.
• Adriana TIRON-TUDOR & Teodora Viorica FĂRCAŞ & Ioana DRAGU & Ecaterina Monica MOISE, 2020, "The Road to Transposing the Non-Financial Reporting EU Directive within the Romanian Context – The 2013-2020 Period," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 1, issue 6, pages 63-72, June, DOI: 10.37945/cbr.2020.06.08.
• Ovidiu-Constantin BUNGET & Alin-Constantin DUMITRESCU & Cristian LUNGU & Andrei-Marius OLARIU, 2020, "Opinions Regarding the Impact of the COVID-19 Pandemic over the Financial Reporting," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 1, issue 7, pages 11-18, July, DOI: 10.37945/cbr.2020.07.02.
• Andreea Claudia CRUCEAN, 2020, "A Literature Review on the Auditor’s Independence Between Threats and Safeguards," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 1, issue 7, pages 64-72, July, DOI: 10.37945/cbr.2020.07.08.
• R K Tailor & Ashoka M L & Parameshwara & Abhishek N, 2020, "Suitability of accounting education to current market," Indian Journal of Commerce and Management Studies, Educational Research Multimedia & Publications,India, volume 11, issue 2, pages 14-23, May, DOI: 10.18843/ijcms/v11i2/02.
• Maria-Andreia Iliescu (Ristea) & Nensi Xhani & Marioara Avram & Cristian Drăgan, 2020, "The Importance And Role Of Internal Audit Missions Of Stocks," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 2, issue 48, pages 127-132, December.
• Radu MĂRGINEAN & Delia Corina MIHĂLȚAN, 2020, "Perfecting Management Accounting In The Furniture Industry Through The Abc Method," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 22, pages 1-2.
• Adrian GROŞANU & Camelia-Melania MUREŞAN & Cristina BOŢA-AVRAM & Paula Ramona RĂCHIŞAN, 2020, "Instrumental Context Of A Forensic Accounting Investigation: A Systematic Review Of The Current Literature," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 22, pages 53-69.
• Rareş HURGHIŞ, 2020, "Market And Company Effects Of Voluntary Ir Adoption - A Questionable Topic In The Case Of European Companies," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 22, pages 70-87.
• Dorel MATEŞ & Roxana Mirella IRIMUŞ, 2020, "Reporting In Time Of Pandemic: Will Integrated Reporting Become A Must?," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 22, pages 88-96.
• Michail Pazarskis & Athanasia Karakitsiou & Andreas Koutoupis & Despoina Sidiropoulou, 2020, "Tax Professionals’ Role and Ethics During A Period of Economic Crisis in A Small European Country," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 19, issue 4, pages 734-758, December.
• Dr. Surendran Pillay & Dr. Rajendra Rajaram* & Kajal Ramnanun, 2020, "Ascertaining the Impact of Post-Commencement Finance on Business Rescue in Kwazulu-Natal, South Africa," The Journal of Social Sciences Research, Academic Research Publishing Group, volume 6, issue 3, pages 236-244, 03-2020.
• Emilia VASILE & Ion CROITORU, 2020, "Territorial Administrative Unit - Autonomous Administrative Structure," Internal Auditing and Risk Management, Athenaeum University of Bucharest, volume 57, issue 1, pages 57-67, March.
• Emilia VASILE & Ion CROITORU, 2020, "Financial Statements €“ Object Of The Financial Audit," Internal Auditing and Risk Management, Athenaeum University of Bucharest, volume 60, issue 4, pages 51-58, December.
• Tatiana DANESCU & Maria-Alexandra POPA, 2020, "The Inter-conditioning between Corporate Governance and Financial Performance," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 18, issue 159, pages 578-578.
• Helena Slogar & Heri Bezic, 2020, "The Relationship Between Innovative Orientations And Business Performance In Companies," Economic Thought and Practice, Department of Economics and Business, University of Dubrovnik, volume 29, issue 1, pages 57-76, june.
• César Omar López à vila & Norma Pontet Ubal, 2020, "Complementary break-even point with economic value added," Documentos de Investigación, Universidad ORT Uruguay. Facultad de Administración y Ciencias Sociales, number 128, Aug.
• Olha Roieva, 2020, "Formation Of The Accounting Policy Of The Enterprise In The Context Of Ensuring Effective Inventories Management In The Process Of Innovative Activity," Three Seas Economic Journal, Publishing house "Baltija Publishing", volume 1, issue 3, DOI: 10.30525/2661-5150/2020-3-13.
• Nataliia Shalimova & Yana Klymenko, 2020, "Specific Types Of Related Parties And Transactions With Them In International Standard On Auditing 550: Impact On The Assessment Of Risk Of Material Misstatement And Establishing The Entity’S Accoun," Three Seas Economic Journal, Publishing house "Baltija Publishing", volume 1, issue 3, DOI: 10.30525/2661-5150/2020-3-15.
• Bojana Vukovic & Suncica Milutinovic & Nikola Milicevic & Dejan Jaksic, 2020, "The Analysis of Indebtedness of Retail Companies in the Balkan Countries," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 3, pages 83-104.
• COȘOFREÈš Bogdan-Dumitru, MÂRÈš Roxana-Aurelia, MANEA Mihaela, 2020, "An Overview Of The Non-Financial Reporting Practices Of The Romanian Public-Interest Entities Listed On Bucharest Stock Exchange," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, volume 72, issue 1, pages 57-64, April.
• Abela Mario, 2020, "Paradise Lost: Accounting Narratives Without Numbers," Accounting, Economics, and Law: A Convivium, De Gruyter, volume 10, issue 2, pages 1-34, July, DOI: 10.1515/ael-2019-0035.
• Tsagas Georgina & Villiers Charlotte, 2020, "Why “Less is More” in Non-Financial Reporting Initiatives: Concrete Steps Towards Supporting Sustainability," Accounting, Economics, and Law: A Convivium, De Gruyter, volume 10, issue 2, pages 1-42, July, DOI: 10.1515/ael-2018-0045.
• Ion CUCUI & Silviu Constantin NASTASIA, 2020, "Creative Accounting Impact On The Economic Entity'S Patrimonial And Financial Situation. Case Study," Contemporary Economy Journal, Constantin Brancoveanu University, volume 5, issue 2, pages 142-155.
• Niculina STANESCU, 2020, "The Assessment Of The Covid-19 Impact Upon The Firms From The Financial Auditors’ Perspective," Contemporary Economy Journal, Constantin Brancoveanu University, volume 5, issue 4, pages 187-191.
• Radhika Lunawat & Timothy W. Shields & Gregory B. Waymire, 2020, "Financial Reporting and Moral Sentiments," Working Papers, Chapman University, Economic Science Institute, number 20-40.
• Paul Catalin PĂCURARU-IONESCU, 2020, "Audit Quality," Management Intercultural, Romanian Foundation for Business Intelligence, Editorial Department, issue 44, pages 24-30, July.
• Mihaela BENDIC (RADU), 2020, "Promoting The Culture Of Creativity And Innovation In The Organizational Environment," Management Intercultural, Romanian Foundation for Business Intelligence, Editorial Department, issue 44, pages 31-38, July.
• Lubna OWAIS & Judit T. KISS, 2020, "The Effects Of Using Performance Measurement Systems (Pmss) On Organizations’ Performance," CrossCultural Management Journal, Fundația Română pentru Inteligența Afacerii, Editorial Department, issue 2, pages 111-121, December.
• Gabriella KOSZORÚS & Tibor TARNÓCZI, 2020, "Performance Factors Of The Listed Companies In The Visegrad Countries And Romania," Network Intelligence Studies, Romanian Foundation for Business Intelligence, Editorial Department, issue 15, pages 17-25, June.
• Angelika DIENES & Bence András BÁCS, 2020, "Consolidated Financial Statements Applying National And International Financial Reporting Regulations," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 24, pages 329-336, December.