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

2020

• 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," 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 Accounting Policy," 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.
• Ana Filipa M. Roque & Maria-C�u G. Alves & M�rio Raposo, 2020, "Management control in born-global firms: a case study," Estudios Gerenciales, Universidad Icesi, volume 36, issue 154, pages 3-14.
• Maryely Andrea Jimenez-Franco & Valdirene Gasparetto, 2020, "Práticas para a gestao de custos logísticos em empresas industriais de grande porte da Colombia," Estudios Gerenciales, Universidad Icesi, volume 36, issue 156, pages 364-373.
• Yuli Samary Espinosa Díaz & Jessica Tatiana Revelo Mantilla & Victor Manuel Ballesteros Sarabia, 2020, "Nociones del escepticismo profesional del Contador Público en ejercicio de las auditorías: una perspectiva teórica," Revista Tendencias, Universidad de Narino, volume 21, issue 2, pages 266-282, DOI: 10.22267/rtend.202102.150.
• Konstandatos, Otto, 2020, "Fair-value analytical valuation of reset executive stock options consistent with IFRS9 requirements," Annals of Actuarial Science, Cambridge University Press, volume 14, issue 1, pages 188-218, March.
• Daniela Georgieva, 2020, "R&D Disclosures as Part of the Financial Statements of Bulgarian Innovative Companies," Business Management, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 3 Year 20, pages 5-17.
• Даниела Георгиева, 2020, "Научноизследователската И Развойна Дейност Като Част От Оповестяванията Към Финансовите Отчети На Български Иновативни Предприятия," Business Management, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 3 Year 20, pages 5-19.
• Hope, Ole-Kristian Hope & Li, Yi & Liu, Qiliang & Wu, Han, 2020, "Newspaper Censorship in China: Evidence from Tunneling Scandals," HEC Research Papers Series, HEC Paris, number 1389, Sep.
• Paugam, Luc & Stolowy, Hervé & Gendron, Yves, 2020, "Deploying Narrative Economics to Understand Financial Market Dynamics: An Analysis of Activist Short Sellers’ Rhetoric," HEC Research Papers Series, HEC Paris, number 1401, Nov.
• Smith, Kevin & So, Eric C., 2020, "Measuring Risk Information," Research Papers, Stanford University, Graduate School of Business, number 3857, Jan.
• Nguyen Thi Thanh Phuong & Dang Ngoc Hung & Vu Thi Thuy Van & Ngo Thanh Xuan, 2020, "Effect of Debt Structure on Earnings Quality of Energy Businesses in Vietnam," International Journal of Energy Economics and Policy, Econjournals, volume 10, issue 3, pages 396-401.
• Nguyen Thanh Liem & Nguyen Vinh Khuong & Phung Anh Thu, 2020, "Social and Environmental Contributions, Board Size and Cash Holding: The Case of Energy Firms," International Journal of Energy Economics and Policy, Econjournals, volume 10, issue 4, pages 17-22.
• Nora Al-Hadban & Mohammed Almotairi, 2020, "The Impact of Social Media Attributes on Purchase Intention in the Saudi Foodservice," International Review of Management and Marketing, Econjournals, volume 10, issue 3, pages 29-34.
• Lee, Chia-Ling & Wang, Wen-Ying, 2020, "Strategy, accountants’ activities and new product development performance," Advances in accounting, Elsevier, volume 50, issue C, DOI: 10.1016/j.adiac.2020.100487.
• Pagach, Donald P. & Warr, Richard S., 2020, "Analysts versus time-series forecasts of quarterly earnings: A maintained hypothesis revisited," Advances in accounting, Elsevier, volume 51, issue C, DOI: 10.1016/j.adiac.2020.100497.
• Donelson, Dain C. & Ege, Matthew & Imdieke, Andrew J. & Maksymov, Eldar, 2020, "The revival of large consulting practices at the Big 4 and audit quality," Accounting, Organizations and Society, Elsevier, volume 87, issue C, DOI: 10.1016/j.aos.2020.101157.
• Goh, Lisa & Liu, Xuejiao & Tsang, Albert, 2020, "Voluntary disclosure of corporate political spending," Journal of Corporate Finance, Elsevier, volume 61, issue C, DOI: 10.1016/j.jcorpfin.2018.08.014.
• Nguyen, Phuong-Anh & Kecskés, Ambrus, 2020, "Do technology spillovers affect the corporate information environment?," Journal of Corporate Finance, Elsevier, volume 62, issue C, DOI: 10.1016/j.jcorpfin.2020.101581.
• Asiri, Mohammed & Al-Hadi, Ahmed & Taylor, Grantley & Duong, Lien, 2020, "Is corporate tax avoidance associated with investment efficiency?," The North American Journal of Economics and Finance, Elsevier, volume 52, issue C, DOI: 10.1016/j.najef.2020.101143.
• Mertzanis, Charilaos & Garas, Samy & Abdel-Maksoud, Ahmed, 2020, "Integrity of financial information and firms' access to energy in developing countries," Energy Economics, Elsevier, volume 92, issue C, DOI: 10.1016/j.eneco.2020.105005.
• Kałdoński, Michał & Jewartowski, Tomasz & Mizerka, Jacek, 2020, "Capital market pressure, real earnings management, and institutional ownership stability - Evidence from Poland," International Review of Financial Analysis, Elsevier, volume 71, issue C, DOI: 10.1016/j.irfa.2019.01.009.
• Kałdoński, Michał & Jewartowski, Tomasz, 2020, "Do firms using real earnings management care about taxes? Evidence from a high book-tax conformity country," Finance Research Letters, Elsevier, volume 35, issue C, DOI: 10.1016/j.frl.2019.101351.
• Yu, Sijia & Zhang, Junrui & Qiu, Meng, 2020, "Political uncertainty and analysts’ forecasts: Evidence from China," Finance Research Letters, Elsevier, volume 36, issue C, DOI: 10.1016/j.frl.2019.101340.
• Beaver, William H. & McNichols, Maureen F. & Wang, Zach Z., 2020, "Increased market response to earnings announcements in the 21st century: An Empirical Investigation," Journal of Accounting and Economics, Elsevier, volume 69, issue 1, DOI: 10.1016/j.jacceco.2019.101244.
• Barua, Abhijit & Lennox, Clive & Raghunandan, Aneesh, 2020, "Are audit fees discounted in initial year audit engagements?," Journal of Accounting and Economics, Elsevier, volume 69, issue 2, DOI: 10.1016/j.jacceco.2019.101282.
• Göx, Robert F. & Hemmer, Thomas, 2020, "On the relation between managerial power and CEO pay," Journal of Accounting and Economics, Elsevier, volume 69, issue 2, DOI: 10.1016/j.jacceco.2020.101300.
• Merkley, Kenneth & Michaely, Roni & Pacelli, Joseph, 2020, "Cultural diversity on Wall Street: Evidence from consensus earnings forecasts," Journal of Accounting and Economics, Elsevier, volume 70, issue 1, DOI: 10.1016/j.jacceco.2020.101330.
• Jia, Weishi & Redigolo, Giulia & Shu, Susan & Zhao, Jingran, 2020, "Can social media distort price discovery? Evidence from merger rumors," Journal of Accounting and Economics, Elsevier, volume 70, issue 1, DOI: 10.1016/j.jacceco.2020.101334.
• He, Wen & Li, Yan, 2020, "Comparing with the average: Reference points and market reactions to above-average earnings surprises," Journal of Banking & Finance, Elsevier, volume 117, issue C, DOI: 10.1016/j.jbankfin.2020.105824.
• Epure, Mircea & Guasch, Martí, 2020, "Debt signaling and outside investors in early stage firms," Journal of Business Venturing, Elsevier, volume 35, issue 2, DOI: 10.1016/j.jbusvent.2019.02.002.
• de Moura, André Aroldo Freitas & Altuwaijri, Aljaohra & Gupta, Jairaj, 2020, "Did mandatory IFRS adoption affect the cost of capital in Latin American countries?," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 38, issue C, DOI: 10.1016/j.intaccaudtax.2020.100301.
• Visani, Franco & Di Lascio, F. Marta L. & Gardini, Silvia, 2020, "The impact of institutional and cultural factors on the use of non-GAAP financial measures. International evidence from the oil and gas industry," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 40, issue C, DOI: 10.1016/j.intaccaudtax.2020.100334.
• Tsalavoutas, Ioannis & Tsoligkas, Fanis & Evans, Lisa, 2020, "Compliance with IFRS mandatory disclosure requirements: A structured literature review," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 40, issue C, DOI: 10.1016/j.intaccaudtax.2020.100338.
• Abdul Halim, Zairihan & Xu, Suichen & Abdul Majid, Norakma, 2020, "Earnings management around Islamic bonds issuance," The Quarterly Review of Economics and Finance, Elsevier, volume 77, issue C, pages 195-205, DOI: 10.1016/j.qref.2020.03.003.
• Yuan, Shuai & Lan, Hao & Seufert, Juergen H., 2020, "FRC intervention, financial reporting quality and due diligence," Research in International Business and Finance, Elsevier, volume 52, issue C, DOI: 10.1016/j.ribaf.2019.101128.
• Yamada, Akihiro & Sakurai, Yuuta & Ishida, Ryo, 2020, "Influence of geographic distribution on real activities manipulation within consolidated companies: Evidence from Japan," Research in International Business and Finance, Elsevier, volume 54, issue C, DOI: 10.1016/j.ribaf.2020.101306.
• Barua, Abhijit & Lennox, Clive S. & Raghunandan, Aneesh, 2020, "Are audit fees discounted in initial year audit engagements?," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 102683, Apr.
• Bhimani, Alnoor, 2020, "Digital data and management accounting: why we need to rethink research methods," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 103278, Apr.
• Macve, Richard, 2020, "Alternative lenses for viewing how China has built its accounting and auditing profession," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 105310, Nov.
• Lapsley, Irvine & Miller, Peter & Steccolini, Ileana, 2020, "The shaping of public services through calculative practice: the roles of accountants, citizens, professionals, and politicians," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 107072, Nov.
• Macve, Richard, 2020, "A history of corporate financial reporting in Britain," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 107472, Nov.
• Ilzetzki, Ethan & Reinhart, Carmen M. & Rogoff, Kenneth S., 2020, "Will the secular decline in exchange rate and inflation volatility survive COVID-19?," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 116982, Sep.
• Kailing Deng & Linda Nichols & Li Sun, 2020, "Sales order backlog and corporate cash holdings," Asian Review of Accounting, Emerald Group Publishing Limited, volume 28, issue 3, pages 351-371, May, DOI: 10.1108/ARA-08-2019-0147.
• Burcu İşgüden Kılıç, 2020, "The Effects of Big Data on Forensic Accounting Practices and Education," Contemporary Studies in Economic and Financial Analysis, Emerald Group Publishing Limited, "Contemporary Issues in Audit Management and Forensic Accounting", DOI: 10.1108/S1569-375920200000102005.
• Emin Zeytinog˘lu & Zafer Anadolu, 2020, "Forensic Accounting Education: An Evaluation of Perception of Students and Certified Public Accountants," Contemporary Studies in Economic and Financial Analysis, Emerald Group Publishing Limited, "Contemporary Issues in Audit Management and Forensic Accounting", DOI: 10.1108/S1569-375920200000102006.
• Hakan Ozcelik, 2020, "An Analysis of Fraudulent Financial Reporting Using the Fraud Diamond Theory Perspective: An Empirical Study on the Manufacturing Sector Companies Listed on the Borsa Istanbul," Contemporary Studies in Economic and Financial Analysis, Emerald Group Publishing Limited, "Contemporary Issues in Audit Management and Forensic Accounting", DOI: 10.1108/S1569-375920200000102012.
• Murat Erdoğan & Eda Oruç Erdoğan, 2020, "Financial Statement Manipulation: A Beneish Model Application," Contemporary Studies in Economic and Financial Analysis, Emerald Group Publishing Limited, "Contemporary Issues in Audit Management and Forensic Accounting", DOI: 10.1108/S1569-375920200000102014.
• Öznur Arslan, 2020, "The Forensic Accounting Profession and the Process of Its Development in the World," Contemporary Studies in Economic and Financial Analysis, Emerald Group Publishing Limited, "Contemporary Issues in Audit Management and Forensic Accounting", DOI: 10.1108/S1569-375920200000102016.
• Seval Kardeş Selimoğlu & Mehtap Altunel, 2020, "Forensic Accounting and Fraud Audit in Turkey (2008–2018): An Academic Literature Review and Classification," Contemporary Studies in Economic and Financial Analysis, Emerald Group Publishing Limited, "Contemporary Issues in Audit Management and Forensic Accounting", DOI: 10.1108/S1569-375920200000102017.
• Umar Habibu Umar, 2020, "The business financial inclusion benefits from an Islamic point of view: a qualitative inquiry," Islamic Economic Studies, Emerald Group Publishing Limited, volume 28, issue 1, pages 83-100, September, DOI: 10.1108/IES-09-2019-0030.
• Ameen Qasem & Norhani Aripin & Wan Nordin Wan-Hussin, 2020, "Financial restatements and sell-side analysts' stock recommendations: evidence from Malaysia," International Journal of Managerial Finance, Emerald Group Publishing Limited, volume 16, issue 4, pages 501-524, April, DOI: 10.1108/IJMF-05-2019-0183.
• Rajib Hasan & Weiwei Wang, 2020, "Social media visibility, investor diversity and trading consensus," International Journal of Managerial Finance, Emerald Group Publishing Limited, volume 17, issue 1, pages 25-48, May, DOI: 10.1108/IJMF-11-2019-0445.
• Youssef Riahi, 2020, "Examining the relationship between bank stability and earnings quality in Islamic and conventional banks," International Journal of Islamic and Middle Eastern Finance and Management, Emerald Group Publishing Limited, volume 13, issue 5, pages 803-826, August, DOI: 10.1108/IMEFM-10-2018-0328.
• Geofrey Nkuutu & Joseph Mpeera Ntayi & Isaac Nabeeta Nkote & John Munene & Will Kaberuka, 2020, "Board governance quality and risk disclosure compliance among financial institutions in Uganda," Journal of Asian Business and Economic Studies, Emerald Group Publishing Limited, volume 28, issue 1, pages 64-81, October, DOI: 10.1108/JABES-04-2020-0036.
• Peterson Kitakogelu Ozili, 2020, "Financial reporting under economic policy uncertainty," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, volume 19, issue 2, pages 325-338, December, DOI: 10.1108/JFRA-08-2020-0242.
• Sonda Wali & Sana Mardessi Masmoudi, 2020, "Internal control and real earnings management in the French context," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, volume 18, issue 2, pages 363-387, May, DOI: 10.1108/JFRA-09-2019-0117.
• Ibnu Qizam & Misnen Ardiansyah & Abdul Qoyum, 2020, "Integration of Islamic capital market in ASEAN-5 countries," Journal of Islamic Accounting and Business Research, Emerald Group Publishing Limited, volume 11, issue 4, pages 811-825, January, DOI: 10.1108/JIABR-08-2019-0149.
• Asit Bhattacharyya & Md Lutfur Rahman, 2020, "Mandatory CSR expenditure and stock return," Meditari Accountancy Research, Emerald Group Publishing Limited, volume 28, issue 6, pages 951-975, April, DOI: 10.1108/MEDAR-10-2019-0591.
• Alain Devalle & Melchior Gromis di Trana & Simona Fiandrino & Demetris Vrontis, 2020, "Integrated thinking rolls! Stakeholder engagement actions translate integrated thinking into practice," Meditari Accountancy Research, Emerald Group Publishing Limited, volume 29, issue 4, pages 943-965, October, DOI: 10.1108/MEDAR-12-2019-0654.
• Adrien Bouchet & Xuehu Song & Li Sun, 2020, "CEO network centrality and corporate social responsibility," Social Responsibility Journal, Emerald Group Publishing Limited, volume 18, issue 1, pages 106-127, December, DOI: 10.1108/SRJ-04-2020-0147.
• Joy Lynn R. Legaspi, 2020, "What Business Strategy Does and what Management Accounting is Pursuing: A Logistic Regression Analysis," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), volume 0, issue 1, pages 124-133.
• Panayiotis G. Curtis & Michael Hanias & Eleftherios Kourtis & Mixalis Kourtis, 2020, "Data Envelopment Analysis (DEA) and Financial Ratios: Α Pro-Stakeholders’ View of Performance Measurement for Sustainable Value Creation of the Wind Energy," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), volume 0, issue 2, pages 326-350.
• Oanh Thi Tu LE & Trang Thi Huyen VU & Phong Thi Thu TRAN, 2020, "Barriers of the Management Accounting Application: The Case of Vietnamese Public Universities," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), volume 0, issue 2, pages 420-432.
• H.O. Partyn & A.H. Zahorodniy & L.M. Pylypenko & O.V. Didukh, 2020, "Natural Capital: Essence, Types and Evaluation Procedure," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), volume 0, issue 3, pages 202-214.
• Malik Abu Afifa & Fares Alsufy & Ahmad Abdallah, 2020, "Direct and Mediated Associations among Audit Quality, Earnings Quality, and Share Price: The Case of Jordan," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), volume 0, issue 3, pages 500-516.
• Amir Ghafourian Shagerdi & Ali Mahdavipour & Reza Jahanshiri Ariyan Tashakori Baghdar & Mohammad Sajjad Ghafourian Shagerdi, 2020, "Investment Efficiency and Audit Fee from the Perspective of the Role of Financial Distress," European Research Studies Journal, European Research Studies Journal, volume 0, issue 1, pages 318-333.
• Evangelos Chytis & Ioannis Georgopoulos & Stergios Tasios & Ioanna Vrodou, 2020, "Accounting Reform and IPSAS Adoption in Greece," European Research Studies Journal, European Research Studies Journal, volume 0, issue 4, pages 165-184.
• Michele Fabrizi & Antonio Parbonetti, 2020, "Aziende criminali, business e Covid-19: i rischi nascosti della pandemia," ECONOMIA E SOCIET? REGIONALE, FrancoAngeli Editore, volume 0, issue 2, pages 66-71.
• Alessandro Mechelli & Vincenzo Sforza & Riccardo Cimini, 2020, "Is IFRS 9 better than IAS 39 for investors? decisions? Evidence from the European context at the beginning of the transition year," FINANCIAL REPORTING, FrancoAngeli Editore, volume 2020, issue 1, pages 125-148.
• Maurizio Cisi & Francesca Alice Centrone & Laura Corazza, 2020, "Does the Integrated Reporting?s definition of human capital fit with the HR manager?s perspective?," FINANCIAL REPORTING, FrancoAngeli Editore, volume 2020, issue 2, pages 5-32.
• Ibrahim Elsiddig Ahmed, 2020, "The Qualitative Characteristics of Accounting Information, Earnings Quality, and Islamic Banking Performance: Evidence from the Gulf Banking Sector," IJFS, MDPI, volume 8, issue 2, pages 1-16, May.
• Huseyin Çetin & Mehmet Nuri Salur & Ahmet Akusta, 2020, "The Relationship Between Corporate Governance Rating And Return Of The Stocks: An Investigation On Companies Of Bist Real Estate Investment Trust," Ekonomi Maliye Isletme Dergisi, Adil AKINCI, volume 3, issue 1, pages 66-74, June, DOI: 10.46737/emid.746029.
• Friska Firnanti, 2020, "Corporate Governance and Financial Ratios Effect on Audit Report Lag," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr185, Mar.
• Phattarawade Sawangjan & Muttanachai Suttipun, 2020, "The Relationship Between Key Audit Matters (KAMS) Disclosure and Stock Reaction: Cross-Sectional Study of Thailand, Malaysia, and Singapore," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number jfbr174, Dec, DOI: https://doi.org/10.35609/jfbr.2020..
• Thanyaorn Yordudom & : Muttanachai Suttipun, 2020, "The Influence of ESG Disclosures on Firm Value in Thailand," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number jfbr178, Dec, DOI: https://doi.org/10.35609/jfbr.2020..
• Luc Paugam & Hervé Stolowy & Yves Gendron, 2020, "Deploying Narrative Economics to Understand Financial Market Dynamics: An Analysis of Activist Short Sellers’ Rhetoric," Working Papers, HAL, number hal-03031863, Nov.
• Hope Osayantin Aifuwa & Saidu Musa & Nusirat Ojuolape Gold, 2020, "Audit Committee Attributes and Timeliness of Corporate Financial Reporting in Nigeria," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 114-124, June.
• Valerii Zhuk & Kateryna Melnyk, 2020, "Audit Theory: Classical Core and Development," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 89-102, December.
• Esteban Alberto Benavídez & Myrian Ladis Ana Fluxá, 2020, "La Carrera del Contador Público: su Acreditación y los Requerimientos del Mercado," Revista Actualidad Económica, Universidad Nacional de Córdoba, Facultad de Ciencias Económicas, Instituto de Economía y Finanzas, volume 30, issue 101, pages 45-53, May-Ago.
• Luminita Enache & Khaled Hussainey, 2020, "The substitutive relation between voluntary disclosure and corporate governance in their effects on firm performance," Review of Quantitative Finance and Accounting, Springer, volume 54, issue 2, pages 413-445, February, DOI: 10.1007/s11156-019-00794-8.
• Rajiv D. Banker & Dmitri Byzalov & Shunlan Fang & Byunghoon Jin, 2020, "Operating asymmetries and non-linear spline correction in discretionary accrual models," Review of Quantitative Finance and Accounting, Springer, volume 54, issue 3, pages 803-850, April, DOI: 10.1007/s11156-019-00808-5.
• Min Liu, 2020, "Real and accrual-based earnings management in the pre- and post- engagement partner signature requirement periods in the United Kingdom," Review of Quantitative Finance and Accounting, Springer, volume 54, issue 3, pages 1133-1161, April, DOI: 10.1007/s11156-019-00827-2.
• Hongkang Xu & Jia Wu & Mai Dao, 2020, "Corporate social responsibility and trade credit," Review of Quantitative Finance and Accounting, Springer, volume 54, issue 4, pages 1389-1416, May, DOI: 10.1007/s11156-019-00829-0.
• Jude Edeigba & Christopher Gan & Felix Amenkhienan, 2020, "The influence of cultural diversity on the convergence of IFRS: evidence from Nigeria IFRS implementation," Review of Quantitative Finance and Accounting, Springer, volume 55, issue 1, pages 105-121, July, DOI: 10.1007/s11156-019-00837-0.
• Santanu Mitra & Hakjoon Song & Sang Mook Lee & Shin Hyoung Kwon, 2020, "CEO tenure and audit pricing," Review of Quantitative Finance and Accounting, Springer, volume 55, issue 2, pages 427-459, August, DOI: 10.1007/s11156-019-00848-x.
• Luminita Enache & Antonio Parbonetti & Anup Srivastava, 2020, "Are all outside directors created equal with respect to firm disclosure policy?," Review of Quantitative Finance and Accounting, Springer, volume 55, issue 2, pages 541-577, August, DOI: 10.1007/s11156-019-00852-1.
• Phillip C. James, 2020, "Understanding the Impact of Board Structure on Firm Performance: AComprehensive Literature Review," International Journal of Business and Social Research, LAR Center Press, volume 10, issue 1, pages 1-12, January.
• Mejbel Al-Saidi, 2020, "Kuwaiti Families and Firm Performance in Non-Financial Listed Firms," International Journal of Business and Social Research, LAR Center Press, volume 10, issue 3, pages 11-18, March.
• Eiji Ogawa & Naoki Shinada & Masakazu Sato, 2020, "Japanese Companies’ Overseas Business Expansion and Impacts of Changes in Exchange Rate," Public Policy Review, Policy Research Institute, Ministry of Finance Japan, volume 16, issue 2, pages 223-248, February.
• Katerina Lyroudi & Sophia Nema, 2020, "The Effect of the Cash Conversion Cycle on the Z-scores of Fresh Milk Companies in Greece," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 105-137, March.
• Ivan Gudev, 2020, "Creative Accounting – Definition, Types, Purposes and Impact on United Nations’ Sustainable Development Goals," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 2, pages 328-341, June.
• Michael Musov, 2020, "Cyber Risk Management and Accounting Profession," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 4, pages 159-191, December.
• CARAIMAN Adrian, 2020, "The Risk Management Process In Corporate Guvernance," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 189-198, July.
• KEREZSI Dóra, 2020, "To What Extent Does The Information Disclosure Of Sports And Ict Companies Comply With The Legal Requirements?," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 240-251, July.
• Nicoleta-Daniela Milu, 2020, "The Approaches Of The Romanian Authors Regarding The Csr Concept," Oradea Journal of Business and Economics, University of Oradea, Faculty of Economics, volume 5, issue 2, pages 63-71, September.
• Adrian-Cosmin Caraiman, 2020, "The Risk Management in Financing Decisions in Corporate Governance," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 859-865, August.
• Delia Deliu, 2020, "Corporate Governance in Romania: Academic Literature Review and Research Perspectives," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 898-908, August.
• Hada Izabela Diana, 2020, "Indicators for Measuring the Financial Performance of Economic Entities," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 945-953, August.
• Maria-Andreia Iliescu (Ristea) & Marioara Avram, 2020, "The Informational System: Its Importance and Role in Inventory/Stocks Management," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 962-966, August.
• Aurelia Maria Popescu, 2020, "Annual Financial Statements – The Most Important Documents for Economic Entities in Romania," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 1060-1064, December.
• Aurelia Maria Popescu, 2020, "The Importance of Accounting Information for Stakeholders," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 1117-1121, December.
• Adrian-Cosmin Caraiman, 2020, "Internal Control in Corporate Governance," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 606-611, December.
• Adrian-Cosmin Caraiman, 2020, "Responsibility for Internal Control in Corporate Governance," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 612-618, December.
• Ionela Munteanu, 2020, "Financial Reporting Quality and Operational Efficiency in the Coastal Region of Romania," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 978-984, December.
• Ozili, Peterson K, 2020, "Forensic accounting theory," MPRA Paper, University Library of Munich, Germany, number 102566, Jun.
• Tsai, Ming-Hsiu & Chang, Jung-Hsin & Lin, Yuan-Sheng & Cheng, Kuo-Chih, 2020, "The Impact of Product innovation on Performance: The Influence of Uncertainty and Managerial Accounting Information Systems," MPRA Paper, University Library of Munich, Germany, number 102898, Sep.
• Георгиева, Даниела & Георгиева, Теодора, 2020, "Извършваните От Счетоводителите Дейности И Задачи Като Фактори За Определяне На Необходимите Дигитални Компетенции
  [Accountants’ work tasks and activities as factors for defining the needed digital skills]," MPRA Paper, University Library of Munich, Germany, number 104704, revised 2020.
• Георгиева, Даниела, 2020, "Изследване На Дигиталните Умения На Счетоводителите В Качеството Им На Потребители На Информационни И Комуникационни Технологии
  [Research on the digital skills of accountants as users of information and communication technologies]," MPRA Paper, University Library of Munich, Germany, number 104705, revised 2020.
• Георгиева, Даниела, 2020, "По Някои Въпроси Относно Непубликуването На Оповестявания За Научноизследователската И Развойна Дейност Като Част От Финансовите Отчети На Български Иновативни Предприятия
  [On some issues regarding non-publication of research and development discl," MPRA Paper, University Library of Munich, Germany, number 106717, revised 2020.
• Karolina Kuropka, 2020, "Advance Pricing Arrangements as a Tax Strategy Tool for Related Entities," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2020, issue 2, pages 31-44, DOI: 10.18267/j.efaj.240.
• Jana Skálová & Ladislav Mejzlík & Marcel Bareš, 2020, "Vykazování jiného výsledku hospodaření minulých let v českých společnostech
  [Reporting of Prior Period Errors and Changes in Accounting Policies by Czech Companies]," Politická ekonomie, Prague University of Economics and Business, volume 2020, issue 3, pages 245-266, DOI: 10.18267/j.polek.1279.
• Valentin Burca, 2020, "Assessment of Quality of Financial Statements, using Exploratory Factor Analysis," Romanian Economic Journal, Department of International Business and Economics from the Academy of Economic Studies Bucharest, volume 23, issue 78, pages 93-116, December,.
• Umit Gucenme Gencoglu, 2020, "Comparison of the Financial Reporting Standard for Small and Micro Businesses with BOBI FRS and Tax Practices in Turkey and General Evaluation (Küçük ve Mikro İşletmeler İçin Finansal Raporlama Standa," Business and Economics Research Journal, Bursa Uludag University, Faculty of Economics and Administrative Sciences, volume 11, issue 1, pages 187-199.
• Alp Aytac & Umit Gucenme Gencoglu, 2020, "Comparison of TFRS, BOBI FRS, KUMI FRS and General Communiqué on Application of Accounting System (MSUGT) in terms of Tangible Fixed Assets and Depreciation," Business and Economics Research Journal, Bursa Uludag University, Faculty of Economics and Administrative Sciences, volume 11, issue 3, pages 753-767.
• Karampal Narwal & Shweta Pathneja, 2020, "Banking Industry and Non-Performing Assets: A Literature Review," International Journal of Banking, Risk and Insurance, Publishing India Group, volume 8, issue 1, pages 1-14.
• Kavita Jangra, 2020, "Operating Efficiency of Indian Public Sector Banks in Light of Basel III Norms," International Journal of Banking, Risk and Insurance, Publishing India Group, volume 8, issue 1, pages 15-25.
• Sudhir Chandra Das & Sarika Chaurasia, 2020, "Magnitude of Human Resource (HR) Challenges and Their Dependency on Select Demographic Diversity: Experiences from Commercial Banks in India," International Journal of Banking, Risk and Insurance, Publishing India Group, volume 8, issue 1, pages 26-42.
• Umar Habibu Umar, 2020, "The business financial inclusion benefits from an Islamic point of view: a qualitative inquiry," Islamic Economic Studies, The Islamic Research and Training Institute (IRTI), volume 28, pages 83-100.
• Radojko LUKIC, 2020, "The Analysis of the Financial Risk of Trade in Serbia," REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, volume 21, issue 4, pages 518-529, October.
• Ahmad Adel Jamil Abdallah & Jumana Yousef Ahmad Musallam & Ayman Bader, 2020, "The Role of the Audit Committee in Improving Voluntary Disclosure “Field Study on Jordanian Insurance Companies"," Review of Applied Socio-Economic Research, Pro Global Science Association, volume 19, issue 1, pages 05-16, June.
• Yvan Renou & Antoine Brochet & Jean-Dominique Creutin, 2020, "Comprendre la production et la régulation des conflits environnementaux pour caractériser une trajectoire de sécurisation du risque. Le cas de la plaine de Grenoble face aux inondations (1219-1778)
  [Understanding the production and regulation of e," Revue de la Régulation - Capitalisme, institutions, pouvoirs, Association Recherche et Régulation, volume 28, DOI: 10.4000/regulation.18191.
• Seema Miglani & Kamran Ahmed & Darren Henry, 2020, "Corporate governance and turnaround: Evidence from Australia," Australian Journal of Management, Australian School of Business, volume 45, issue 4, pages 549-578, November, DOI: 10.1177/0312896220902225.
• Saeed Rabea Baatwah & Adel Ali Al-Qadasi, 2020, "Determinants of outsourced internal audit function: a further analysis," Eurasian Business Review, Springer;Eurasia Business and Economics Society, volume 10, issue 4, pages 629-659, December, DOI: 10.1007/s40821-019-00142-9.
• Christian Hofmann & Nina Schwaiger, 2020, "Religion, crime, and financial reporting," Journal of Business Economics, Springer, volume 90, issue 5, pages 879-916, June, DOI: 10.1007/s11573-020-00982-2.
• Alnoor Bhimani, 2020, "Digital data and management accounting: why we need to rethink research methods," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, volume 31, issue 1, pages 9-23, April, DOI: 10.1007/s00187-020-00295-z.
• Wei Huang & Jaehyeon Kim, 2020, "Linguistically Induced Time Perception and Asymmetric Cost Behavior," Management International Review, Springer, volume 60, issue 5, pages 755-785, October, DOI: 10.1007/s11575-020-00429-4.
• Xia Chen & Mei Feng & Chan Li, 2020, "Family entrenchment and internal control: evidence from S&P 1500 firms," Review of Accounting Studies, Springer, volume 25, issue 1, pages 246-278, March, DOI: 10.1007/s11142-019-09527-7.
• Bingxu Fang & Ole-Kristian Hope & Zhongwei Huang & Rucsandra Moldovan, 2020, "The effects of MiFID II on sell-side analysts, buy-side analysts, and firms," Review of Accounting Studies, Springer, volume 25, issue 3, pages 855-902, September, DOI: 10.1007/s11142-020-09545-w.
• Dan Amiram & Serene Huang & Shiva Rajgopal, 2020, "Does financial reporting misconduct pay off even when discovered?," Review of Accounting Studies, Springer, volume 25, issue 3, pages 811-854, September, DOI: 10.1007/s11142-020-09548-7.
• Shen-Ho Chang end Fu-Cheng Chang, 2020, "Impact of Labor and Capital Investment on Investor Idiosyncratic Risk," Advances in Management and Applied Economics, SCIENPRESS Ltd, volume 10, issue 3, pages 1-5.
• Florian Meier, 2020, "The Age of Cheap Money and Passive Investing: Are Pro Forma Earnings Value Relevant?," Journal of Finance and Investment Analysis, SCIENPRESS Ltd, volume 9, issue 2, pages 1-1.
• Monika Wakuła, 2020, "The importance of accounting and reporting in the process of finance management in a basic unit of the territorial government," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 7, issue 3, pages 1996-2011, March, DOI: 10.9770/jesi.2020.7.3(37).
• Lela Nurlaela Wati & Ramdany & Momon, 2020, "Does corporate governance affect financial reporting quality of politically connected firms?," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 7, issue 3, pages 2126-2143, March, DOI: 10.9770/jesi.2020.7.3(45).
• Natalia A. Prodanova & Natalia V. Savina & Vadim A. Dikikh & Yulianna I. Enina & Olga Yurievna Voronkova & Vladimir V. Nosov & Vladimir V. Nosov, 2020, "Features of the coherent presentation of information in order to prepare integrated corporate reporting," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 7, issue 3, pages 2227-2281, March, DOI: 10.9770/jesi.2020.7.3(54).
• Sarapee Chanatup & Somnuk Aujirapongpan & Supit Ritkaew, 2020, "The influence of corporate governance mechanism on the integrated financial reporting and investment risk of Thai listed companies," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 7, issue 4, pages 2818-2831, June, DOI: 10.9770/jesi.2020.7.4(16).
• Bambang Tjahjadi & Iman Harymawan & Nur Sigit Warsidi, 2020, "Implementation of integrated reporting: a cross-countries' study," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 7, issue 4, pages 2832-2850, June, DOI: 10.9770/jesi.2020.7.4(17).
• Jaturon Jutidharabongse & Somnuk Aujirapongpan & Supit Ritkaew, 2020, "Dynamic knowledge management capability and strategic intuition of Thai entrepreneurs," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 7, issue 4, pages 2955-2966, June, DOI: 10.9770/jesi.2020.7.4(25).
• Arkadii A. Simdiankin & Pavel S. Probin & Larisa N. Gerasimova & Zhanna Kevorkova & Vadim A. Dikikh & Aslan O. Nurmanov, 2020, "Method for evaluating the possibility of cluster forming," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 7, issue 4, pages 3145-3157, June, DOI: 10.9770/jesi.2020.7.4(37).
• Oscar Chakabva & Robertson K. Tengeh & Jobo Dubihlela, 2020, "A holistic assessment of the risks encountered by fast moving consumer goods SMEs in South Africa," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 7, issue 4, pages 3321-3338, June, DOI: 10.9770/jesi.2020.7.4(49).
• Somnuk Aujirapongpan & Yaninee Songkajorn & Supit Ritkaew & Sirichai Deelers, 2020, "Japan's digital advance policy towards performance in multilateral ASEAN's innovation business," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 8, issue 1, pages 1081-1094, September, DOI: 10.9770/jesi.2020.8.1(72).
• Somnuk Aujirapongpan & Yaninee Songkajorn & Yuttachai Hareebin & Sirichai Deelers & Jaturon Jutidharabongse, 2020, "Indicators of strategic intuition for SMEs' entrepreneurs: evidence from Thailand," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 8, issue 2, pages 51-63, December, DOI: 10.9770/jesi.2020.8.2(3).
• Tatyana Khudyakova & Andrey Shmidt & Svetlana Shmidt, 2020, "Sustainable development of smart cities in the context of the implementation of the tire recycling program," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 8, issue 2, pages 698-715, December, DOI: 10.9770/jesi.2020.8.2(42).
• Richard S.J. Tol, 2020, "Corporate Environmental Accounting," Video Library, Department of Economics, University of Sussex Business School, number 2059, Sep.
• Cándido Román Cervantes & Beatriz Guzmán Pérez & Javier Mendoza Jiménez & María Victoria Pérez Monteverde, 2020, "La sostenibilidad social de las SATs: una propuesta de indicadores para su evaluación
  [The social sustainability of the SATs: a proposal of indicators for their evaluation]," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 133, pages 67336-67336, DOI: 10.5209/REVE.67336.
• Otto Konstandatos, 2020, "Fair-value Analytical Valuation of Reset Executive Stock Options Consistent with IFRS9 Requirements," Research Paper Series, Quantitative Finance Research Centre, University of Technology, Sydney, number 418, Dec.
• Anita Atanassova, 2020, "Cbdc A New Stage In Money Digitalization," Economic Science, education and the real economy: Development and interactions in the digital age, Publishing house Science and Economics Varna, issue 1, pages 114-125.
• Marko Timchev, 2020, "Accounting Business Analysis Of The Company In The Conditions Of Competition And Digital Transformation," Economic Science, education and the real economy: Development and interactions in the digital age, Publishing house Science and Economics Varna, issue 1, pages 151-161.
• Ðœarko Тimchev, 2020, "Accounting Business Analysis Snd Personel Management In The Enterprise," INTERNATIONAL SCIENTIFIC AND PRACTICAL CONFERENCE "HUMAN RESOURCE MANAGEMENT", University of Economics - Varna, issue 1, pages 31-38.
• Łojek Paweł, 2020, "The relationship between profitability and financial liquidity among the importers of best-selling brands of new cars in poland," Central European Economic Journal, Sciendo, volume 7, issue 54, pages 127-142, January, DOI: 10.2478/ceej-2020-0011.
• Dolinšek Tatjana, 2020, "Application of statistical methods in Internet financial information analysis," Croatian Review of Economic, Business and Social Statistics, Sciendo, volume 6, issue 1, pages 43-55, May, DOI: 10.2478/crebss-2020-0004.
• Silva Ana Paula & Fontes Alexandra & Martins Adelaide, 2020, "Portuguese Experience With IFRS Adoption As Perceived By Auditors," Journal of Management and Business Administration. Central Europe, Sciendo, volume 28, issue 1, pages 81-98, March, DOI: 10.7206/cemj.2658-0845.17.