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

2019

• Dilek Kayakıran & Saime Doğan, 2019, "Bibliometric Analysis Of The Articles Published In The Journal Of Fi̇nance Letters," Ekonomi Maliye Isletme Dergisi, Adil AKINCI, volume 2, issue 2, pages 92-102, December.
• Silvy Christina, 2019, "The Effect of Corporate Tax Planning On Firm Value," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr167, Mar.
• Puji Sucia Sukmaningrum, 2019, "The Determinants of Islamic Social Reporting Disclosure in Indonesia," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr168, Mar.
• Friska Firnanti, 2019, "The Influence of Dividend Policy and Income Tax on Income Smoothing," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr169, Mar.
• Erika Jimena Arilyn, 2019, "The Effect of Corporate Governance on Financial Performance in Non-Financial LQ-45 Firms Listed on the Indonesian Stock Exchange from 2012 to 2017," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr170, Mar.
• Friska Firnanti, 2019, "Company Characteristics, Corporate Governance, Audit Quality Impact on Earnings Management," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr173, Jul.
• Saribulan Tambunan, 2019, "The Effectiveness of Accounting Information System towards Financial Statement Quality with the Organizational Commitment as the Moderating Variable," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr179, Dec.
• Raisya Zenita, 2019, "Fraudulent Financial Reporting: A Fraud Pentagon Analysis," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr181, Dec.
• Kwee Kim Peong, 2019, "Determinants of Personal Financial Literacy among Young Adults in Malaysian Accounting Firms," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number gjbssr524, Feb.
• Samira Demaria & Sandra Rigot & Sylvain Borie, 2019, "A new measure of environmental reporting practice based on the recommendations of the Task Force on Climate-related Financial Disclosures," Post-Print, HAL, number halshs-02407136, May.
• Lyubov Hutsalenko, 2019, "Control in the Management System," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 5-10, March.
• Nadiia Manko, 2019, "Procedural Provision of Evidence of Professional Judgment in the Context of Compliance with the Qualitative Characteristics of Financial Reporting," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 134-143, June.
• Nataliia Sergeyeva, 2019, "Concept and Economic Essence of Capital Investment," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 48-53, June.
• Valentyna Yasyshena & Viktor Pyliavets, 2019, "Analysis of Methods for Evaluating Intangible Assets," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 61-70, June.
• Natalia Shevchuk, 2019, "Formation Stages of Integrated Reporting," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 62-70, September.
• Chelsea Schrader & Chiulien Venezia, 2019, "The Relationship Between Tax Risk And Acquisition Price Premium," Accounting & Taxation, The Institute for Business and Finance Research, volume 11, issue 1, pages 1-10.
• Mitch Kramer, 2019, "Social Media Networking And The Impact It Has On Enterprise Application Software," Global Journal of Business Research, The Institute for Business and Finance Research, volume 13, issue 2, pages 37-45.
• Cristian Gonzalo Gamez Villegas & Jose de Jesus Moreno Neri, 2019, "The Need For A New Structure To The Regime Of Physical Persons With Professional Services La Necesidad De Una Nueva Estructura Al Regimen De Las Personas Fisicas Con Servicios Profesionales En Mexico," Revista Global de Negocios, The Institute for Business and Finance Research, volume 7, issue 1, pages 41-54.
• Luminita IONESCU & Maria ANDRONIE, 2019, "The Future of Jobs in the Digital World," International Conference on Economic Sciences and Business Administration, Spiru Haret University, volume 5, issue 1, pages 89-94, November.
• Chih-Wen Mao & Wen-Chieh Wu, 2019, "Does the government-mandated adoption of international financial reporting standards reduce income tax revenue?," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 26, issue 1, pages 145-166, February, DOI: 10.1007/s10797-018-9495-2.
• Xuejing Xing & Shan Yan, 2019, "Accounting information quality and systematic risk," Review of Quantitative Finance and Accounting, Springer, volume 52, issue 1, pages 85-103, January, DOI: 10.1007/s11156-018-0703-z.
• Ning Jia, 2019, "Corporate innovation strategy and disclosure policy," Review of Quantitative Finance and Accounting, Springer, volume 52, issue 1, pages 253-288, January, DOI: 10.1007/s11156-018-0709-6.
• Santanu Mitra & Bikki Jaggi & Talal Al-Hayale, 2019, "Managerial overconfidence, ability, firm-governance and audit fees," Review of Quantitative Finance and Accounting, Springer, volume 52, issue 3, pages 841-870, April, DOI: 10.1007/s11156-018-0728-3.
• Jonathan Ross & David Ziebart & Anthony Meder, 2019, "A new measure of firm-group accounting closeness," Review of Quantitative Finance and Accounting, Springer, volume 52, issue 4, pages 1137-1161, May, DOI: 10.1007/s11156-018-0739-0.
• Hongkang Xu & Mai Dao & Jia Wu, 2019, "The effect of local political corruption on earnings quality," Review of Quantitative Finance and Accounting, Springer, volume 53, issue 2, pages 551-574, August, DOI: 10.1007/s11156-018-0758-x.
• Deresse Mersha Lakew & Mohammed Getahun Musa, 2019, "Assessment of Undergraduate Accounting and Finance Education in Ethiopia," International Journal of Business and Social Research, LAR Center Press, volume 9, issue 3, pages 21-37, March.
• Pavel Lebedev, 2019, "Main Drivers of the Evolution of Management Accounting Concept in Russia: Global Ambitions vs. Local Way," Managing Global Transitions, University of Primorska, Faculty of Management Koper, volume 17, issue 4 (Winter, pages 289-316, DOI: 10.26493/1854-6935.17.289-316.
• Katalin Lipták & Zoltán Musinszki & Norbert Gyenge, 2019, "Needs and Expectations: Controllers in the Hungarian Labor Market," Theory Methodology Practice (TMP), Faculty of Economics, University of Miskolc, volume 15, issue 02, pages 29-40.
• Howard, Michael, 2019, "Enablers of the Neo-Liberal State? Exploring the Role of the International Accounting-Consulting Firms in Australia Since the Mid-1980s," Newcastle Business School Discussion Paper Series: Research on the Frontiers of Knowledge, The University of Newcastle, Australia, number 2019-01.
• Ahmad Adel Jamil Abdallah & Musab Shareef Salameh, 2019, "Auditng Uncertainty Of The Accounting Estimates In Fair Value Accordance With The Procedures Of The International Standards On Auditng No.540 Filed Study On The Audit Offices Operating In Jordan," Economics and Management, Faculty of Economics, SOUTH-WEST UNIVERSITY "NEOFIT RILSKI", BLAGOEVGRAD, volume 16, issue 1, pages 42-52.
• Snejana Bacheva & Daniela Petrova & Iavor Bachev, 2019, "The Joint Audit in Bulgaria – Issues and Prospects," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 4, pages 615-626, December.
• MARTÍNEZ Germán & DUPEYRON Luis & CHÁVEZ Sergio & GRAGEOLA Luis, 2019, "Government Accounting And Accounting Harmonization In Mexico," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 164-174, July.
• Andreea Claudia Crucean, 2019, "The Information Content Of Audit Opinion For Users Of Financial Statements," Oradea Journal of Business and Economics, University of Oradea, Faculty of Economics, volume 4, issue 2, pages 91-101, September.
• Carmen-Florentina Paunescu, 2019, "Social Accounting - Source Of Relevant Information In Assessing The Social Responsibility Of The Organization," Oradea Journal of Business and Economics, University of Oradea, Faculty of Economics, volume 4, issue Special, pages 52-59, May.
• Maria-Madalina Bogeanu-Popa, 2019, "Will Romania’S Strategy Of Development Affect The Integration Of The Sustainable Development In The Accounting Of Romanian Entities?," Oradea Journal of Business and Economics, University of Oradea, Faculty of Economics, volume 4, issue Special, pages 80-89, May.
• Nicoleta-Daniela Milu, 2019, "Involvement Of Accounting Profession In Quality Of Non-Financial Reporting," Oradea Journal of Business and Economics, University of Oradea, Faculty of Economics, volume 4, issue Special, pages 99-106, May.
• Cosmina Adela Stanila, 2019, "The Impact of Corporate Governance on Company’s Performance through Non-financial Indicators," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 660-666, August.
• Andreea Claudia Crucean & Camelia Daniela Hategan, 2019, "The Determinants Factors on Audit Quality: A Theoretical Approach," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 702-710, December.
• Ioana Ignat, 2019, "Transfer Pricing – An Analysis from the Romania`s Perspective," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 755-765, December.
• Cristina-Valeria Laslo, 2019, "Study Regarding the Obligation of Financial Accounting Reports Regarding the Merging of the Fiscal Statements of the Economic Agents," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 779-782, December.
• Cristina-Valeria Laslo, 2019, "Aspects of Some Changes Regarding the Application of IFRS 16," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 783-788, December.
• Nicoleta-Daniela Milu & Camelia-Daniela Hategan, 2019, "Transparency Degree of Non-financial Information Disclosure," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 806-811, December.
• Cosmina Adela Stănilă, 2019, "The Corporate Governance Code of the Bucharest Stock Exchange: Comply or Explain," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 895-902, December.
• Cosmina Adela Stănilă, 2019, "The Financial Performance Impacted by Corporate Governance," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 903-907, December.
• Ozili, Peterson K, 2019, "Impact of IAS 39 reclassification on Income Smoothing by European Banks," MPRA Paper, University Library of Munich, Germany, number 92098, Feb.
• Spyridou, Anastasia, 2019, "Evaluating Factors of Small and Medium Hospitality Enterprises Business Failure: a conceptual approach," MPRA Paper, University Library of Munich, Germany, number 93997, Apr.
• Atanasov, Atanas, 2019, "Последващо Оценяване На Репутацията – Преглед На Съществуващата Нормативна Уредба
  [Subsequent Evaluation Of Goodwill - Overview Of Existing Accounting Legislation]," MPRA Paper, University Library of Munich, Germany, number 95329, Jun.
• Ozili, Peterson K, 2019, "Impact of IAS 39 reclassification on income smoothing by European banks," MPRA Paper, University Library of Munich, Germany, number 97035, Feb.
• Георгиева, Даниела, 2019, "Счетоводно Отчитане На Разходи За Иновационни Проекти (Основен Курс За Несчетоводители)
  [Accounting of R&D projects' expenditures (basic course for non-accounting personnel)]," MPRA Paper, University Library of Munich, Germany, number 97680, Jun, revised Aug 2019.
• Георгиева, Даниела, 2019, "Дигиталните Компетенции На Счетоводителите В Контекста На Четвъртата Индустриална Революция
  [Digital competences of accountants within the context of the fourth industrial revolution]," MPRA Paper, University Library of Munich, Germany, number 98290, revised 2019.
• Rolandas Drejeris & Danguolė Oželienė, 2019, "Modeling Environmental Actions of Corporate Sustainable Activity: Evidence from Lithuania," Central European Business Review, Prague University of Economics and Business, volume 2019, issue 5, pages 69-93, DOI: 10.18267/j.cebr.223.
• Marian TAICU, 2019, "Aspects Concerning The Evolution Of The Romanian Accounting Thinking," Scientific Bulletin - Economic Sciences, University of Pitesti, volume 18, issue 1, pages 43-48.
• Marco Di Domizio & Lorenzo Neri & Giambattista Rossi & Antonella Russo, 2019, "Sport O Business? Il Calcio-Mercato Si Rivela," Rivista di Diritto ed Economia dello Sport, Centro di diritto e business dello Sport, volume 15, issue 2, pages 121-144, ottobre.
• Maja Ivanoviæ-Ðukiæ & Tatjana Stevanoviæ & Tamara Raðenoviæ, 2019, "Does digitalization affect the contribution of entrepreneurship to economic growth?," Zbornik radova Ekonomskog fakulteta u Rijeci/Proceedings of Rijeka Faculty of Economics, University of Rijeka, Faculty of Economics and Business, volume 37, issue 2, pages 653-679.
• Melek Eker & Semih Eker, 2019, "Exploring the Relationships between Environmental Uncertainty, Business Strategy and Management Control System on Firm Performance," Business and Economics Research Journal, Bursa Uludag University, Faculty of Economics and Administrative Sciences, volume 10, issue 1, pages 115-129.
• Eylem Bayrakci & Esra Aksoy, 2019, "Comparative Performance Assessment with Entropy Weighted ARAS and COPRAS Methods of Private Pension Companies," Business and Economics Research Journal, Bursa Uludag University, Faculty of Economics and Administrative Sciences, volume 10, issue 2, pages 415-433.
• Ian Herbert & Alistair Milne & Alex Zarifis, 2019, "Data Technologies and Next Generation Insurance Operations," Journal of Financial Transformation, Capco Institute, volume 50, pages 110-117.
• Babajide OYEWO, 2019, "Does The Use Of Strategic Management Accounting Techniques Creates And Sustains Competitive Advantage? Some Empirical Evidence," Annals of Spiru Haret University, Economic Series, Universitatea Spiru Haret, volume 19, issue 2, pages 61-92.
• Phanthipa Srinammuang & NADHAKAN SHINNARANANTANA, 2019, "The Significance of Forensic Accounting in Fraud: A Case of XYZ University, Thailand," Proceedings of International Academic Conferences, International Institute of Social and Economic Sciences, number 9712039, Oct.
• Biswaraj Ghosh & Christian Herzig & Musa Mangena, 2019, "Controlling for sustainability strategies: findings from research and directions for the future," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, volume 30, issue 1, pages 5-24, April, DOI: 10.1007/s00187-019-00279-8.
• Carl Deschamps, 2019, "Stages of management control in a large public organization: from top to frontline managers," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, volume 30, issue 2, pages 153-184, July, DOI: 10.1007/s00187-019-00282-z.
• Yangyang Chen & Rui Ge & Henock Louis & Leon Zolotoy, 2019, "Stock liquidity and corporate tax avoidance," Review of Accounting Studies, Springer, volume 24, issue 1, pages 309-340, March, DOI: 10.1007/s11142-018-9479-6.
• Theodore E. Christensen & Hang Pei & Spencer R. Pierce & Liang Tan, 2019, "Non-GAAP reporting following debt covenant violations," Review of Accounting Studies, Springer, volume 24, issue 2, pages 629-664, June, DOI: 10.1007/s11142-019-09492-1.
• James A. Chyz & Fabio B. Gaertner & Asad Kausar & Luke Watson, 2019, "Overconfidence and Corporate Tax Policy," Review of Accounting Studies, Springer, volume 24, issue 3, pages 1114-1145, September, DOI: 10.1007/s11142-019-09494-z.
• Tim Baldenius & Beatrice Michaeli, 2019, "Integrated ownership and managerial incentives with endogenous project risk," Review of Accounting Studies, Springer, volume 24, issue 4, pages 1450-1485, December, DOI: 10.1007/s11142-019-09504-0.
• Julián David Cortés-Sánchez, 2019, "Innovation in Latin America through the lens of bibliometrics: crammed and fading away," Scientometrics, Springer;Akadémiai Kiadó, volume 121, issue 2, pages 869-895, November, DOI: 10.1007/s11192-019-03201-0.
• Zahratun Nadhir & Ratna Wardhani, 2019, "The effect of audit quality and degree of international Financial Reporting Standards (IFRS) convergence on the accrual earnings management in ASEAN countries," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 7, issue 1, pages 105-120, September, DOI: 10.9770/jesi.2019.7.1(9).
• Tutik Arniati & Dyah Aruning Puspita & Aminul Amin & Kashan Pirzada, 2019, "The implementation of good corporate governance model and auditor independence in earnings' quality improvement," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 7, issue 1, pages 188-200, September, DOI: 10.9770/jesi.2019.7.1(15).
• Makomborero Bure & Robertson K. Tengeh, 2019, "Implementation of internal controls and the sustainability of SMEs in Harare in Zimbabwe," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 7, issue 1, pages 201-218, September, DOI: 10.9770/jesi.2019.7.1(16).
• Lela Nurlaela Wati & Hj. Ina Primiana & Kashan Pirzada & Rachmat Sudarsono, 2019, "Political connection, blockholder ownership and performance," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 7, issue 1, pages 52-68, September, DOI: 10.9770/jesi.2019.7.1(5).
• Natalia A. Prodanova & Natalia V. Savina & Zhanna Kevorkova & Lyudmila N. Korshunova & Nadezhda Bochkareva, 2019, "Organizational and methodological support of corporate self-assessment procedure as a basis for sustainable business development," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 7, issue 2, pages 1136-1148, December, DOI: 10.9770/jesi.2019.7.2(24).
• Tatyana Khudyakova & Andrey Shmidt & Svetlana Shmidt, 2019, "Implementation of controlling technologies as a method to increase sustainability of the enterprise activities," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 7, issue 2, pages 1185-1196, December, DOI: 10.9770/jesi.2019.7.2(27).
• Nazym Bozgulova & Rimma Parmanova & Maira Abenova & Tatyana Ivanyuk & Vassiliy Aryshev, 2019, "Calculation methods for cost management in the construction industry," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 7, issue 2, pages 1450-1461, December, DOI: 10.9770/jesi.2019.7.2(46).
• Marco Haid & Sabine Graschitz & Peter Heimerl, 2019, "Error Reports in the Light of Error Management Climate, Task Complexity and Personnel Composition," International Journal of Business and Economic Sciences Applied Research (IJBESAR), Democritus University of Thrace (DUTH), Kavala Campus, Greece, volume 12, issue 3, pages 14-23, December.
• Mouhcine Tallaki & Enrico Bracci & Federico Stefani, 2019, "Risk allocation and management in PPP and PFI: Systematic Literature Review," Working Papers, University of Ferrara, Department of Economics, number 2019038, May.
• Royman Guao Samper, 2019, "Information economics and financial markets. Interpretation of Stiglitz’s thought," Economía, Instituto de Investigaciones Económicas y Sociales (IIES). Facultad de Ciencias Económicas y Sociales. Universidad de Los Andes. Mérida, Venezuela, volume 44, issue 47, pages 149-173, January-J.
• Rydzewski Rafał, 2019, "Market-to-Book Ratio and Creative Industries– Example of Polish Video Games Developers," Economics and Culture, Paradigm, volume 16, issue 1, pages 137-147, June, DOI: 10.2478/jec-2019-0015.
• Vidimlić Selma, 2019, "Innovated Altman’s Model as a Predictor of Malfunctioning of Small and Medium-Sized Businesses in Bosnia and Herzegovina," Economic Themes, Paradigm, volume 57, issue 1, pages 21-33, March, DOI: 10.2478/ethemes-2019-0002.
• Pitera Rafał, 2019, "Credibility of foreign Discriminatory Models in Relation to the Assessment of the Financial Condition of Polish Enterprises. Case Study of E. Altman’s Method," Financial Internet Quarterly (formerly e-Finanse), Paradigm, volume 15, issue 3, pages 21-28, September, DOI: 10.2478/fiqf-2019-0017.
• Mazurczak-Mąka Anna & Turek-Radwan Monika, 2019, "Cost Analysis in the Audit of Selected Companies in Poland," Financial Sciences. Nauki o Finansach, Paradigm, volume 24, issue 1, pages 39-50, March, DOI: 10.15611/fins.2019.1.03.
• Biernacki Michał & Krasodomska Joanna & Zarzycka Ewelina, 2019, "The Acca Accreditation in Poland – Accounting Educators’ Perspective," Financial Sciences. Nauki o Finansach, Paradigm, volume 24, issue 4, pages 1-9, December, DOI: 10.15611/fins.2019.4.01.
• Akinleye Gideon T. & Olarewaju Odunayo M. & Fajuyagbe Samson B., 2019, "Assessing the Effects of Corporate Taxation on the Investment Policy of Manufacturing Firms in Nigeria," Folia Oeconomica Stetinensia, Paradigm, volume 19, issue 2, pages 7-24, December, DOI: 10.2478/foli-2019-0010.
• Tarzibashi Omar Fikrat Fateh & Ozyapici Hasan, 2019, "The Impact of the Magnitude of Overhead Costs on the Difference Between ABC and TDABC Systems," Foundations of Management, Paradigm, volume 11, issue 1, pages 81-92, January, DOI: 10.2478/fman-2019-0007.
• Almilia Luciana S. & Dewi Nurul H. U. & Wulanditya Putri, 2019, "The effect of visualization and complexity tasks in investment decision making," HOLISTICA – Journal of Business and Public Administration, Paradigm, volume 10, issue 1, pages 68-77, April, DOI: 10.2478/hjbpa-2019-0006.
• Sitinjak Elizabeth Lucky Maretha & Haryanti Kristiana & Kurniasari Widuri & Sasmito Yohanes Wisnu Djati, 2019, "Investor behavior based on personality and company life cycle," HOLISTICA – Journal of Business and Public Administration, Paradigm, volume 10, issue 2, pages 23-38, August, DOI: 10.2478/hjbpa-2019-0013.
• Beata Zyznarska-Dworczak Ivana Mamić Sačer, 2019, "Accounting Systems in Poland and Croatia - comparative study," Zagreb International Review of Economics and Business, Faculty of Economics and Business, University of Zagreb, volume 22, issue 1, pages 55-72, May, DOI: 10.2478/zireb-2019-0012.
• Gulin, Danimir & Hladika, Mirjana & Valenta, Ivana, 2019, "Digitalization and the Challenges for the Accounting Profession," Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference (2019), Rovinj, Croatia, IRENET - Society for Advancing Innovation and Research in Economy, Zagreb, "Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference, Rovinj, Croatia, 12-14 September 2019".

2018

• Mehmet Maşuk Fidan, 2018, "The Purchased or Originated Credit-Impaired Financial Assets Approach as Collected Work under IFRS 9 Financial Instruments," Journal of Finance Letters (Maliye ve Finans Yazıları), Maliye ve Finans Yazıları Yayıncılık Ltd. Şti., volume 33, issue 109, pages 233-258, April, DOI: https://doi.org/10.33203/mfy.379284.
• Öznur Doğan & Fatih Coşkun Ertaş, 2018, "Effect Of Environmental Sensitivity To Competitiveness: An Application On Green Star Hotels," Journal of Finance Letters (Maliye ve Finans Yazıları), Maliye ve Finans Yazıları Yayıncılık Ltd. Şti., volume 33, issue 110, pages 217-233, October, DOI: https://doi.org/10.33203/mfy.448241.
• Alina Taran & Marilena Mironiuc, 2018, "Influence Of Local Versus Foreign Corporations, As Shareholders, On Financial Performance Of Romanian Listed Companies," Review of Economic and Business Studies, Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, issue 21, pages 97-116, June.
• Mateja Jerman & Sandra Janković, 2018, "The Importance of Intangible Assets in the Hotel Industry: The Case of Croatia and Slovenia," Scientific Annals of Economics and Business (continues Analele Stiintifice), Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, volume 65, issue 3, pages 333-346, September.
• Dumitrescu Ioan Alexandru & Dorobanțu Alin Ionuț, 2018, "Case Study Regarding The Variation On Inventory On Retained Earnings And On The Tax On Income," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 46, pages 5-12, November.
• Ana Maria Mălăescu & Mărioara Avram, 2018, "The Accounting Profession In The Digital Age," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 2, issue 46, pages 5-12, December.
• Maria Alexandra Călinoiu, 2018, "The Role And Involvement Of Influencers In Promoting Brands," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 2, issue 46, pages 73-86, December.
• Éva Krenyácz, 2018, "Controlling in Hungarian Hospitals: History and Key Issues," Society and Economy, Akadémiai Kiadó, Hungary, volume 40, issue 4, pages 605-622, December.
• Michail Pazarskis & George Drogalas & Andreas Koutoupis, 2018, "Mergers and Accounting Performance: Some Evidence from Greece during the Economic Crisis," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 17, issue 1, pages 31-45, March.
• Milind Tiwari, 2018, "Shell Companies – Identification of an Instrument Used for Illicit Purposes: A Pitch," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 17, issue 4, pages 685-692, December.
• Alain Burlaud & Geneviève Causse, 2018, "Accounting: what balance is there between universality and contingency?," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 16, issue 149, pages 1-89, February.
• Melinda Timea FULOP, 2018, "New tendencies in audit reporting, examples of good practices BVB," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 16, issue 150, pages 249-249.
• Irine Herdjiono & Nanik Sutanti, 2018, "Determinants of audit delay: evidence from manufacturing sector of Indonesia," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 16, issue 151, pages 373-373.
• Anggita Langgeng WIJAYA & BANDI, 2018, "The effect of corporate governance and accruals quality on the corporate cash holdings: study on the manufacturing companies in Indonesian Stock Exchange," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 16, issue 151, pages 415-415.
• Camelia-Daniela HATEGAN & Andreea-Claudia CRUCEAN, 2018, "Reporting of subsequent events in financial statements – between obligation and necessity," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 16, issue 152, pages 571-571.
• Maryna Dubinina & Iryna Yepifanova & Iryna Ksonzhyk, 2018, "Forensic Accounting: The Essence And Prospects Of Development In Ukraine," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", volume 4, issue 1, DOI: 10.30525/2256-0742/2018-4-1-131-138.
• Oleksandr Novikov & Maryna Dubinina & Vitalii Kuzoma, 2018, "Due Diligence: Essence And Possible Prospects Of Development," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", volume 4, issue 2, DOI: 10.30525/2256-0742/2018-4-2-141-146.
• Serhii Lehenchuk & Yurii Velykyi & Svitlana Belinska, 2018, "Development Of Variability Concept In Accounting: Ukrainian Context," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", volume 4, issue 3, DOI: 10.30525/2256-0742/2018-4-3-158-164.
• Maryna Reta & Elena Druhova & Oksana Lisnichuk, 2018, "Methods For Diagnosing The Effectiveness Of The Enterprise’S Financial Strategy In The Strategy Controlling System," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", volume 4, issue 3, DOI: 10.30525/2256-0742/2018-4-3-235-243.
• Nataliia Shalimova & Iryna Androshchuk, 2018, "Approaches To The Interpretation Of The Term “Historical Financial Information” As The Criterion For The Classification Of Audit, Review, And Other Assurance Engagements," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", volume 4, issue 3, DOI: 10.30525/2256-0742/2018-4-3-333-342.
• Plamena Nedyalkova, 2018, "Features, Characteristics and Methodology of Internal Control over Nanotech Manufacturing and Nano-Production in Food Industry," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 3, pages 157-189.
• Luc Paugam & Jean‐François Casta & Hervé Stolowy, 2018, "Non‐additivity in Accounting Valuation: Theory and Applications," Abacus, Accounting Foundation, University of Sydney, volume 54, issue 3, pages 381-416, September, DOI: 10.1111/abac.12125.
• MARINA Alexandra-Gabriela, 2018, "The Evolution Of The Accounting System After  The Fall Of Communism - Evidence From Romania," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, volume 70, issue 2, pages 76-89, August.
• PAUNESCU (PETRE) Carmen-Florentina & MAN Mariana, 2018, "Concept Of Social Responsibility Of The Organization In The Context Of The Demand For Sustainable Development," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, volume 70, issue 3, pages 112-125, August.
• André Stenzel & Wolf Wagner, 2018, "Opacity, Liquidity and Disclosure Policies," CRC TR 224 Discussion Paper Series, University of Bonn and University of Mannheim, Germany, number crctr224_2018_065, Dec.
• Sunder Shyam, 2018, "Yuji Ijiri: Accounting for a Better Society," Accounting, Economics, and Law: A Convivium, De Gruyter, volume 8, issue 1, pages 1-3, March, DOI: 10.1515/ael-2017-0045.
• Fellingham John, 2018, "The Double Entry System of Accounting," Accounting, Economics, and Law: A Convivium, De Gruyter, volume 8, issue 1, pages 1-3, March, DOI: 10.1515/ael-2018-0001.
• Lin Haijin, 2018, "An Interdisciplinary Journey with Professor Yuji Ijiri," Accounting, Economics, and Law: A Convivium, De Gruyter, volume 8, issue 1, pages 1-4, March, DOI: 10.1515/ael-2017-0056.
• Glover Jonathan, 2018, "Yuji Ijiri: On Accountability," Accounting, Economics, and Law: A Convivium, De Gruyter, volume 8, issue 1, pages 1-4, March, DOI: 10.1515/ael-2018-0004.
• Laura Alexandra MORTURĂ & Andreea Elena DREGHICIU, 2018, "Study Concerning Evaluation And Audit Of Tangible Assets," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 16, pages 89-95, May.
• Jorge Alberto Rivera Godoy, 2018, "Evaluación financiera de la pyme del sector construcción de vivienda 1en Colombia (2011-2016)," Revista CIFE, Universidad Santo Tomás, volume 21, issue 35, pages 141-165.
• Jorge Alberto Rivera Godoy & Mario Fernando Pajajoy Hernández, 2018, "Agregados pétreos en Colombia: ¿una industria que crea valor?," Revista Tendencias, Universidad de Narino, volume 19, issue 2, pages 22-44, DOI: 10.22267/rtend.181902.96.
• Peisen Liu & Shoujun Huang & Houjian Li, 2018, "Bank Concentration and Firms' Debt Structure: Evidence from China," Annals of Economics and Finance, Society for AEF, volume 19, issue 1, pages 213-227, May.
• RAMON-DANGLA, Remedios & YAÑEZ-MUÑOZ, Leonardo, 2018, "How The Public Spending On Defense Can Affect Business Survival? The Case Of Shipbuilding In Spain," Regional and Sectoral Economic Studies, Euro-American Association of Economic Development, volume 18, issue 2, pages 71-86.
• Bertomeu, Jeremy & Cheynel, Edwige & Cianciaruso, Davide, 2018, "Strategic Withholding and Imprecision in Asset Measurement," HEC Research Papers Series, HEC Paris, number 1324, Dec, DOI: 10.2139/ssrn.3293414.
• De Simone, Lisa & Lester, Rebecca, 2018, "The Effect of Foreign Cash Holdings on Internal Capital Markets and Firm FInancing," Research Papers, Stanford University, Graduate School of Business, number 3700, Jul.
• Ali Ihsan Akgun & Famil Samiloglu & Ali Osman Oztop, 2018, "The Impact of Profitability on Market Value Added: Evidence from Turkish Informatics and Technology Firms," International Journal of Economics and Financial Issues, International Journal of Economics and Financial Issues, volume 8, issue 4, pages 105-112.
• Rehab U. Trabulsi, 2018, "The Impact of Accounting Information Systems on Organizational Performance: The Context of Saudi’s SMEs," International Review of Management and Marketing, International Review of Management and Marketing, volume 8, issue 2, pages 69-73.
• Ömer Faruk Demirkol, 2018, "Þanlýurfa Serbest Muhasebeci Ve Mali Müþavirler Odasýna Baðlý Meslek Mensuplarýnýn TTTK - TMS/TFRS - Baðýmsýz Denetçilik Algýlarý: Ampirik Bir Çalýþma," Isletme ve Iktisat Calismalari Dergisi, Econjournals, volume 6, issue 1, pages 18-35.
• Charitou, Andreas & Floropoulos, Nikolaos & Karamanou, Irene & Loizides, George, 2018, "Non-GAAP Earnings Disclosures on the Face of the Income Statement by UK Firms: The Effect on Market Liquidity," The International Journal of Accounting, Elsevier, volume 53, issue 3, pages 183-202, DOI: 10.1016/j.intacc.2018.07.003.
• Taylor, Gary K. & Brasel, Kelsey R. & Dawkins, Mark C. & Dugan, Michael T., 2018, "Keeping pace: The conditional probability of accounting academics to continue publishing in elite accounting journals," Advances in accounting, Elsevier, volume 41, issue C, pages 97-113, DOI: 10.1016/j.adiac.2018.02.001.
• Gull, Ammar Ali & Nekhili, Mehdi & Nagati, Haithem & Chtioui, Tawhid, 2018, "Beyond gender diversity: How specific attributes of female directors affect earnings management," The British Accounting Review, Elsevier, volume 50, issue 3, pages 255-274, DOI: 10.1016/j.bar.2017.09.001.
• Bhimani, Alnoor & Sivabalan, Prabhu & Soonawalla, Kazbi, 2018, "A study of the linkages between rolling budget forms, uncertainty and strategy," The British Accounting Review, Elsevier, volume 50, issue 3, pages 306-323, DOI: 10.1016/j.bar.2017.11.002.
• Alhadab, Mohammad & Clacher, Iain, 2018, "The impact of audit quality on real and accrual earnings management around IPOs," The British Accounting Review, Elsevier, volume 50, issue 4, pages 442-461, DOI: 10.1016/j.bar.2017.12.003.
• Hu, Gang & Jo, Koren M. & Wang, Yi Alex & Xie, Jing, 2018, "Institutional trading and Abel Noser data," Journal of Corporate Finance, Elsevier, volume 52, issue C, pages 143-167, DOI: 10.1016/j.jcorpfin.2018.08.005.
• Hemmings, Danial & Hodgkinson, Lynn & Wang, Qingwei, 2018, "Heterogeneous effects of the SEC’s Securities Offering Reform," Economics Letters, Elsevier, volume 170, issue C, pages 131-135, DOI: 10.1016/j.econlet.2018.06.013.
• Zalata, Alaa Mansour & Tauringana, Venancio & Tingbani, Ishmael, 2018, "Audit committee financial expertise, gender, and earnings management: Does gender of the financial expert matter?," International Review of Financial Analysis, Elsevier, volume 55, issue C, pages 170-183, DOI: 10.1016/j.irfa.2017.11.002.
• Choi, Hae Mi, 2018, "Short selling and the rounding of analysts’ forecasts," Finance Research Letters, Elsevier, volume 25, issue C, pages 47-54, DOI: 10.1016/j.frl.2017.10.001.
• Aobdia, Daniel & Cheng, Lin, 2018, "Unionization, product market competition, and strategic disclosure," Journal of Accounting and Economics, Elsevier, volume 65, issue 2, pages 331-357, DOI: 10.1016/j.jacceco.2018.01.002.
• Bradshaw, Mark T. & Christensen, Theodore E. & Gee, Kurt H. & Whipple, Benjamin C., 2018, "Analysts’ GAAP earnings forecasts and their implications for accounting research," Journal of Accounting and Economics, Elsevier, volume 66, issue 1, pages 46-66, DOI: 10.1016/j.jacceco.2018.01.003.
• Zhong, Rong (Irene), 2018, "Transparency and firm innovation," Journal of Accounting and Economics, Elsevier, volume 66, issue 1, pages 67-93, DOI: 10.1016/j.jacceco.2018.02.001.
• Armstrong, Christopher S. & Kepler, John D., 2018, "Theory, research design assumptions, and causal inferences," Journal of Accounting and Economics, Elsevier, volume 66, issue 2, pages 366-373, DOI: 10.1016/j.jacceco.2018.08.012.
• Choi, Hae Mi, 2018, "A tale of two uncertainties," Journal of Banking & Finance, Elsevier, volume 92, issue C, pages 81-99, DOI: 10.1016/j.jbankfin.2018.04.007.
• Stefanescu, Irina & Wang, Yupeng & Xie, Kangzhen & Yang, Jun, 2018, "Pay me now (and later): Pension benefit manipulation before plan freezes and executive retirement," Journal of Financial Economics, Elsevier, volume 127, issue 1, pages 152-173, DOI: 10.1016/j.jfineco.2017.10.006.
• Johnson, William C. & Kang, Jun-Koo & Masulis, Ronald W. & Yi, Sangho, 2018, "Seasoned equity offerings and customer–supplier relationships," Journal of Financial Intermediation, Elsevier, volume 33, issue C, pages 98-114, DOI: 10.1016/j.jfi.2017.09.003.
• Moses, Olayinka & Houqe, Muhammad Nurul & van Zijl, Tony, 2018, "What is the economic value of the Extractive Industries Transparency Initiative (EITI) information disclosure?," Journal of Contemporary Accounting and Economics, Elsevier, volume 14, issue 2, pages 216-233, DOI: 10.1016/j.jcae.2018.05.003.
• Park, Gitae & Lee, Ho-Young, 2018, "Opportunistic behaviors of credit rating agencies and bond issuers," Pacific-Basin Finance Journal, Elsevier, volume 47, issue C, pages 39-59, DOI: 10.1016/j.pacfin.2017.11.003.
• Shin, Heejeong & Park, Sorah, 2018, "Do foreign investors mitigate anchoring bias in stock market? Evidence based on post-earnings announcement drift," Pacific-Basin Finance Journal, Elsevier, volume 48, issue C, pages 224-240, DOI: 10.1016/j.pacfin.2018.02.008.
• Bakar, Intan Suryani Abu & Khan, Arifur & Mather, Paul & Tanewski, George, 2018, "Corporate boards and performance pricing in private debt contracts," Pacific-Basin Finance Journal, Elsevier, volume 50, issue C, pages 144-162, DOI: 10.1016/j.pacfin.2017.02.007.
• Peña-Miguel, Noemí & De La Peña, Joseba Iñaki, 2018, "New accounting information system: An application for a basic social benefit in Spain," Revista de Contabilidad - Spanish Accounting Review, Elsevier, volume 21, issue 1, pages 28-37, DOI: 10.1016/j.rcsar.2017.07.002.
• Barrainkua, Itsaso & Espinosa-Pike, Marcela, 2018, "The influence of auditors’ professionalism on ethical judgement: Differences among practitioners and postgraduate students," Revista de Contabilidad - Spanish Accounting Review, Elsevier, volume 21, issue 2, pages 176-187, DOI: 10.1016/j.rcsar.2017.07.001.
• Van der Stede, Wim A., 2018, "Accounting matters," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 102380.
• Aretz, Kevin & Pope, Peter F., 2018, "Real options models of the firm, capacity overhang, and the cross-section of stock returns," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 85963, Jun.
• Palermo, Tommaso, 2018, "Accounts of the future: a multiple-case study of scenarios in planning and management control processes," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 86648, Mar.
• Matringe, Nadia, 2018, "Book Review: Beggar thy neighbor: a history of usury and debt by Charles G. Geisst (2013)," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 87671, Apr.
• Power, Michael, 2018, "Creativity, risk and the research impact agenda in the United Kingdom," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 87731, Jan.
• Caglio, Ariela & Dossi, Andrea & Van der Stede, Wim A., 2018, "CFO role and CFO compensation: an empirical analysis of their implications," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 88296, Aug.
• N. T. Labyntsev & I. V. Alekseeva & E. M. Evstafjeva & R. G. Osipova, 2018, "Corporate Reporting Formation at Commercial Organizations," Contemporary Studies in Economic and Financial Analysis, Emerald Group Publishing Limited, "Contemporary Issues in Business and Financial Management in Eastern Europe", DOI: 10.1108/S1569-375920180000100014.
• Kienpin Tee & Marilyn Wiley, 2018, "Backdating of executive stock options: comparing financial and nonfinancial industries," Journal of Financial Crime, Emerald Group Publishing Limited, volume 25, issue 2, pages 518-526, May, DOI: 10.1108/JFC-01-2017-0001.
• Rizal Edy Halim, 2018, "The Economic Impact of Relationship Bonding Tactics: A Research Agenda," European Research Studies Journal, European Research Studies Journal, volume 0, issue 1, pages 65-81.
• A.K. Zhukova & A.L. Zhukov, 2018, "Materiality in Audit of Financial Reporting Party Conducting Accounting of Joint Activity," European Research Studies Journal, European Research Studies Journal, volume 0, issue 4, pages 109-118.
• A.I. Belousov & G.V. Mihajlova & F.M. Uzdenova & L.V. Blizno, 2018, "Legal and Economic Components of Modern Accounting Transformation," European Research Studies Journal, European Research Studies Journal, volume 0, issue Special1, pages 34-40.
• A.I. Belousov & G.V. Mihajlova & N.A. Rumachik & E.A. Shelukhina, 2018, "Accounting Procedures in the System of Searching and Generating the Balance Sheet of Accounting Information by Various Stakeholder Groups," European Research Studies Journal, European Research Studies Journal, volume 0, issue Special 2, pages 238-245.
• Zenkina I.V., 2018, "Global Promotion of Integrated Reporting by Enhancing its Informative and Analytical Value for Stakeholders," European Research Studies Journal, European Research Studies Journal, volume 0, issue Special 2, pages 518-530.
• E.M. Akhmetshin & N.A. Prodanova & L.B. Trofimova & P.S. Probin & O.G. Grigorieva & V.V. Smirnova, 2018, "Institutional Analysis of the Regulatory and Legal Framework for Financial Reporting Control in Russia," European Research Studies Journal, European Research Studies Journal, volume 0, issue Special 3, pages 130-141.
• E.M. Akhmetshin & N.A. Prodanova & S.S. Shevchenko & I.P. Ratnikova & Y.Y. Gazizyanova & O.N. Zherelina, 2018, "Current Issues of Corporate Integrated Reporting Development in Russia," European Research Studies Journal, European Research Studies Journal, volume 0, issue Special 3, pages 142-153.
• E.M. Akhmetshin & N.A. Prodanova & L.B. Trofimova & S.G. Kamolov & K.Z. Trapaidze & A.V. Pavlyuk, 2018, "Institutional Methodology of the Formation of the Public Sector Reporting Concept in Accordance with IPSAS," European Research Studies Journal, European Research Studies Journal, volume 0, issue Special 3, pages 154-165.
• Caturida Meiwanto Doktoralina & Zakaria Bahari, 2018, "Zakat Accounting Information System in Private Higher Education," European Research Studies Journal, European Research Studies Journal, volume 0, issue Special 3, pages 265-275.
• Pramol Waychal & Nagesh Shelke, 2018, "Improvement of Mechanical Properties of Concrete Using Fibers," International Journal of Scientific Research in Science and Technology, International Journal of Scientific Research in Science and Technology, volume 4, issue 2, pages 12-16, February.
• Sarah Chae & Robert F. Sarama & Cindy M. Vojtech & James Z. Wang, 2018, "The Impact of the Current Expected Credit Loss Standard (CECL) on the Timing and Comparability of Reserves," Finance and Economics Discussion Series, Board of Governors of the Federal Reserve System (U.S.), number 2018-020, Mar, DOI: 10.17016/FEDS.2018.020.
• Olga N. Kuznetsova, 2018, "Optimization of Accounting and Control in Settlements With Accountable Persons at an Enterprise," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 2, pages 120-128, April, DOI: 10.31107/2075-1990-2018-2-120-128.
• Nahariah Jaffar, 2018, "Analysis of Voluntary Disclosure Before and After the Establishment of the Integrated Reporting Framework," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr163, Dec.
• Salehudin Eka Saputra Alrasidi, ST, 2018, "Gender-Diversity, Financial Performance and Cash Holding in Family Firms," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr165, Dec.
• Sareeya WICHITSATHIAN, 2018, "Capital Policy on Firm's Profitability: A Case of the Thai Agro and Food Industry," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr166, Dec.
• Mavis Chow Poh Ling, 2018, "The Design and Development of a Framework for Enhancing Internship Programs in Malaysia: A Model for Accounting Students," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number gjbssr514, Sep.
• Rahmawati, 2018, "Deconstructed CSR and Social Audit Model: Postmodernist Paradigm Observations in Luwu Mining Areas, Indonesia," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number jfbr142, Jun.
• Grace T. Pontoh, 2018, "Internet Financial Reporting Of Public Institutions and E-Government as a Medium of Good Governance in Indonesia," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number jfbr143, Sep.
• Shanti, 2018, "The Effect of Integrating Reporting on Earnings Quality: A Study of Family Firms in Indonesia," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number jfbr144, Sep.
• Ana Filipa Roque, 2018, "Control Systems and Strategy: A Literature Review," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number jmmr201, Dec.
• Ammar Ali Gull & Mehdi Nekhili & Haithem Nagati & Tawhid Chtioui, 2018, "Beyond gender diversity: How specific attributes of female directors affect earnings management," Post-Print, HAL, number hal-02380599, Apr, DOI: 10.1016/j.bar.2017.09.001.
• Jeremy Bertomeu & Edwige Cheynel & Davide Cianciaruso, 2018, "Strategic Withholding and Imprecision in Asset Measurement," Working Papers, HAL, number hal-02896007, Nov, DOI: 10.2139/ssrn.3293414.
• Hrvoje Volarević & Mario Varović, 2018, "Internal Model For Ifrs 9 - Expected Credit Losses Calculation," Ekonomski pregled, Hrvatsko društvo ekonomista (Croatian Society of Economists), volume 69, issue 3, pages 269-297.
• Dijana Vuković & Ivana Mamić Sačer, 2018, "The Impact Of Privatisation Process On Business Performance Of The Selected Companies In The Republic Of Croatia," Ekonomski pregled, Hrvatsko društvo ekonomista (Croatian Society of Economists), volume 69, issue 6, pages 621-637.
• Kostyantyn Bezverkhiy, 2018, "Practical Implementation of the Strategic Focus and Future Orientation Principle in the Integrated Reporting of Ukrainian Corporate Enterprises," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 13-20, March.
• Mariya Shyhun & Nataliya Mychak, 2018, "Repair and Improvement Non-Current Assets before Recognition Them as Held for Sale," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 54-60, June.
• Akinloye Akindayomi & Gideon T. Akinleye & Adeduro A. Ogunmakin, 2018, "Empirical Evidence On The Relationship Between Audit Probability And Internal Revenue Service Budget Levels," Accounting & Taxation, The Institute for Business and Finance Research, volume 10, issue 1, pages 1-21.
• Jamie Eng & Kenneth Leong & Janis K. Zaima, 2018, "Using An Active Learning Approach To Close The Loop," Business Education and Accreditation, The Institute for Business and Finance Research, volume 10, issue 1, pages 1-8.
• Peter Harris & Fay Teplisky, 2018, "A Case Study In Fraud Prevention: Charlene Corley," Review of Business and Finance Studies, The Institute for Business and Finance Research, volume 9, issue 1, pages 39-51.