Research classified by Journal of Economic Literature (JEL) codes
Top JEL
/ M: Business Administration and Business Economics; Marketing; Accounting; Personnel Economics
/ / M4: Accounting
/ / / M40: General
2020
- 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, October, DOI: 10.37075/RP.2020.4.11.
- 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.
- Мarko 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, Paradigm, 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, Paradigm, 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, Paradigm, volume 28, issue 1, pages 81-98, March, DOI: 10.7206/cemj.2658-0845.17.
- Mihaela Mocanu Octavian Iancu Ionescu, 2020, "Interrelation of Capital Markets in the Context of Increased Audit Oversight in the European Union – Evidence on Third-Country Auditors," Zagreb International Review of Economics and Business, Faculty of Economics and Business, University of Zagreb, volume 23, issue 1, pages 71-80, May, DOI: 10.2478/zireb-2020-0005.
- Schulke, Arne, 2020, "The Balanced Scorecard - Dinosaur or Giant?," IU Discussion Papers - Business & Management, IU International University of Applied Sciences, number 6/2020.
2019
- Günay Deniz Dursun, 2019, "Analysis of Disciplinary Penalties From the Gender Position of Accounting Professional Members: 2008-2017 Period," Journal of Finance Letters (Maliye ve Finans Yazıları), Maliye ve Finans Yazıları Yayıncılık Ltd. Şti., volume 34, issue 111, pages 387-402, April, DOI: https://doi.org/10.33203/mfy.489547.
- Ali İhsan Akgün, 2019, "Relationship Between Economic Value Added (EVA) and Efficiency of Working Capital: Evidence from 2008 Global Financial Crisis Period," Journal of Finance Letters (Maliye ve Finans Yazıları), Maliye ve Finans Yazıları Yayıncılık Ltd. Şti., volume 34, issue 112, pages 95-118, October, DOI: https://doi.org/10.33203/mfy.491229.
- Valeriu Brabete & Cristian Drăgan & Daniel Goagără, 2019, "The Role Of The Integrated Reporting Process In Ensuring The Sustainability Of The Activities Carried Out By Agricultural Entities," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 47, pages 19-28, November.
- Maria -Andreia Iliescu (Ristea) & Marioara Avram & Nensi Xhani, 2019, "Implications Of Stock Management On The Results Of Economic Entities," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 2, issue 47, pages 129-134, December.
- Carmen-Florentina Paunescu (Petre) & Mariana Man, 2019, "Social Accounting – Base Lever Of The Organization’S Social Responsibility," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 2, issue 47, pages 195-204, December.
- Ph. D Paunescu Carmen Florentina & Prof. Man Mariana, 2019, "The Triptych Competitiveness - Performance - Social Responsibility Of The Organization In A Competitive Environment," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 32, pages 44-57, April.
- Radu MARGINEAN, 2019, "The Efficiency Of Calculating The Costs Through Order Method In The Furniture Industry - Case Study," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 21, pages 1-2.
- Costel Istrate, 2019, "Detecting Earnings Management Using Benford’s Law: The Case of Romanian Listed Companies," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 18, issue 2, pages 198-223, June.
- Vaiva Kiaupaite-Grusniene & Lehte Alver, 2019, "Comparability of Cash Flow Statements: Evidence from Baltic Countries," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 18, issue 3, pages 307-329, September.
- Rahma Ben Salem & Salma Damak Ayadi & Rahim Kallal, 2019, "Acculturation and Accounting Standardization Strategies," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 18, issue 3, pages 330-356, September.
- Yaser Saleh Al frijat & Ibrahim Emair Albawwat, 2019, "Values, Ethics, And Attitudes (IES 4) And Earnings Management From The Viewpoint Of the Financial Accountants at Amman Stock Exchange," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 18, issue 3, pages 379-398, September.
- Mike Onder Kaymaz & Ozgur Kaymaz, 2019, "Learning from Oligopoly Rivalry: Implications for Business Financial Statements," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 18, issue 4, pages 509-558, December.
- Lassaad Abdelmoula & Habib Affes, 2019, "Determining Factors of the Quality of Joint Audit: Tunisian Context," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 18, issue 4, pages 559-587, December.
- Ion CROITORU & Viorica NEACȘU B, 2019, "Risk Management – Between Necessity And Obligation," Internal Auditing & Risk Management, Athenaeum University of Bucharest, volume 53, issue 1, pages 23-32, March.
- Catalin DUMITRESCU, 2019, "Methods Used To Analyse Economic Variations Of Chronological Series," Internal Auditing & Risk Management, Athenaeum University of Bucharest, volume 54, issue 2, pages 48-54, June.
- Emilia VASILE & Ion CROITORU, 2019, "Management Control And Financial Management Within Economic Organizations," Internal Auditing & Risk Management, Athenaeum University of Bucharest, volume 56, issue 4, pages 108-117, December.
- Nicolae MAGDAS & Melinda Timea FULOP, 2019, "Theoretical Approach between the Soft and Hard Law in the Context of Corporate Governance," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 17, issue 153, pages 134-134.
- Mihaela DUMITRASCU & Liliana FELEAGA, 2019, "Mission, Vision, and Values of Organizations, the Catalysts of Corporate Social Responsibility," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 17, issue 153, pages 142-142.
- Elena NECHITA, 2019, "Analysis of the Relationship between Accounting and Sustainable Development. The Role of Accounting and Accounting Profession on Sustainable Development," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 17, issue 155, pages 520-520.
- Slavko Sodan, 2019, "Fair Value Hierarchy And Earnings Volatility," Economic Thought and Practice, Department of Economics and Business, University of Dubrovnik, volume 28, issue 2, pages 567-577, december.
- Anna Kozachenko & Oleksandr Panadiy & Lina ?hudak, 2019, "Applied Aspects Of The Distribution Of Spendings For Management Accounting And Control," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", volume 5, issue 4, DOI: 10.30525/2256-0742/2019-5-4-116-121.
- Kostiantyn Bezverkhyi & Svitlana Kovach & Andrii Zolkover, 2019, "Integrated Reporting: Econometric Model of Quality Assessment," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 5, pages 120-133.
- Andrea Caponera & Carlo Gola, 2019, "Economic and regulatory aspects of crypto-assets," Questioni di Economia e Finanza (Occasional Papers), Bank of Italy, Economic Research and International Relations Area, number 484, Mar.
- Raphael Auer, 2019, "Embedded supervision: how to build regulation into blockchain finance," BIS Working Papers, Bank for International Settlements, number 811, Sep.
- GLAVAN Roxana Florina, 2019, "The Quality Of Financial Reporting In The Context Of Adopting Ifrs," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, volume 71, issue 2, pages 65-76, September.
- MARINA Alexandra Gabriela, 2019, "Ifrs For Smes: Cultural Dimensions On Accounting In Central And Eastern Europe Countries," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, volume 71, issue 4, pages 72-85, December.
- Aziz Jaafar & Lynn Hodgkinson & Mao-Feng Kao, 2019, "Ownership Structure, Board of Directors and Firm Performance: Evidence from Taiwan," Working Papers, Bangor Business School, Prifysgol Bangor University (Cymru / Wales), number 19011, Mar.
- Mihaela Maria MIHALCEA, 2019, "The Role Of Creative Accounting In "Stimulating" Financial Performance," Contemporary Economy Journal, Constantin Brancoveanu University, volume 4, issue 1, pages 86-92.
- Nwachukwu, C & Vu, H. M & Fadeyi, O, 2019, "Assessment Of Financial Performance Of Selected Money Deposit Banks In Nigeria: A Ratio Analysis Approach," Management Strategies Journal, Constantin Brancoveanu University, volume 43, issue 1, pages 53-63.
- Jérôme Caby & Éric Lamarque, 2019, "Peut-on parler de création de valeur sociétariale ?," Revue d'économie financière, Association d'économie financière, volume 0, issue 2, pages 141-155.
- Ildikó Dékán Tamásné ORBÁN & Nóra Vivien MURÁNYI & Ágota KISS, 2019, "The Regulation Of Real Estate Investment Trusts (Reit) In Some European Countries And Its Effect On The Ifrs Financial Statements," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 20, pages 117-124, September.
- Mauricio Gómez Villegas, 2019, "Una aproximación social, institucional y organizacional a la contabilidad
[A Social, Institutional and Organizational Approach to Accounting]," Econógrafos, Escuela de Economía, Universidad Nacional de Colombia, FCE, CID, number 022786, Apr. - Oscar Rojas Carrasco & Fernando Herrera Ciudad & José Farias Verdugo, 2019, "Determinación del coeficiente de decisión para optar a un régimen de tributación del impuesto global complementario," Revista Tendencias, Universidad de Narino, volume 20, issue 1, pages 203-225, DOI: 10.22267/rtend.192001.114.
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- Capkun, Vedran & Lou, Yun & Otto, Clemens A. & Wang, Yin, 2019, "Do Firms Respond to Peer Disclosures? Evidence from Disclosures of Clinical Trial Results," HEC Research Papers Series, HEC Paris, number 1333, Mar, DOI: 10.2139/ssrn.3344942.
- Dal Maso, Lorenzo & Lobo, Gerald J. & Mazzi, Francesco & Paugam, Luc, 2019, "Implications of the Joint Provision of CSR Assurance and Financial Audit for Auditors’ Assessment of Going Concern Risk," HEC Research Papers Series, HEC Paris, number 1347, Aug.
- Berger, Philip G. & Choi, Jung Ho & Tomar, Sorabh, 2019, "Breaking it Down: Competitive Costs of Cost Disclosures," Research Papers, Stanford University, Graduate School of Business, number 3774, Mar.
- Ahmad Saleem Tarwneh, 2019, "The Impact of Decentralization Dimensions on Subsidiaries Performance," International Review of Management and Marketing, International Review of Management and Marketing, volume 9, issue 1, pages 62-71.
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- Veronika Fenyves, 2019, "Corporate Expectations Regarding the Role of the Controller: Results of a Hungarian Survey," International Review of Management and Marketing, International Review of Management and Marketing, volume 9, issue 6, pages 145-151.
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- Mazzi, Francesco & Slack, Richard & Tsalavoutas, Ioannis & Tsoligkas, Fanis, 2019, "Country-level corruption and accounting choice: Research & development capitalization under IFRS," The British Accounting Review, Elsevier, volume 51, issue 5, DOI: 10.1016/j.bar.2019.02.003.
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- de Moura, André Aroldo Freitas & Gupta, Jairaj, 2019, "Mandatory adoption of IFRS in Latin America: A boon or a bias," Journal of International Financial Markets, Institutions and Money, Elsevier, volume 60, issue C, pages 111-133, DOI: 10.1016/j.intfin.2018.12.016.
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- Van der Stede, Wim A., 2019, "Editorial," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 104097, Dec.
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- Murat Ocak & Gökberk Can, 2019, "Do government-experienced auditors reduce audit quality?," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 34, issue 6, pages 722-748, May, DOI: 10.1108/MAJ-12-2017-1756.
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- Joy Lynn R. Legaspi, 2019, "Practical Implications of Management Accounting Information: A Personal Journey," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), volume 0, issue 4, pages 136-148.
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- Francesco De Luca & Ho-Tan-Phat Phan, 2019, "Informativeness Assessment of Risk and Risk-Management Disclosure in Corporate Reporting: An Empirical Analysis of Italian Large Listed Firms," FINANCIAL REPORTING, FrancoAngeli Editore, volume 2019, issue 2, pages 9-41.
- Niccol? Comerio & Patrizia Tettamanzi, 2019, "Systematic literature network analysis in accounting: A first application on integrated reporting research," FINANCIAL REPORTING, FrancoAngeli Editore, volume 2019, issue 2, pages 73-95.
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