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

2018

• 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.
• 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.
• 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.
• Laidon Jonathan Saiza Vazquez & Jose de Jesus Moreno Neri, 2018, "Tax Exemption On Retired Income For Mexican Armed Forces: An Ongoing Controversy Controversia En La Exencion De Impuesto Sobre Pensiones De Personal De Las Fuerzas Armadas Mexicanas," Revista Global de Negocios, The Institute for Business and Finance Research, volume 6, issue 4, pages 11-24.
• Rosa Vinciguerra & Nadia Cipullo, 2018, "Liquidity Issues in the Banking Sector from an Accounting Perspective," International Business Research, Canadian Center of Science and Education, volume 11, issue 5, pages 80-91, May.
• Burhan Rasheed & Noman Arshed & Zohair Farooq Malik & Mohyuddin Tahir Mahmood, 2018, "Impact of corporate social responsibility on firm's performance: evidence from non-financial sector of Pakistan," Afro-Asian Journal of Finance and Accounting, Inderscience Enterprises Ltd, volume 8, issue 2, pages 105-122.
• Murat Ocak & Gökberk Can, 2018, "Engagement partner attributes and earnings quality: evidence from Borsa İstanbul," Afro-Asian Journal of Finance and Accounting, Inderscience Enterprises Ltd, volume 8, issue 4, pages 351-388.
• Hui Chen & Bjorn N. Jorgensen, 2018, "Market Exit Through Divestment—The Effect of Accounting Bias on Competition," Management Science, INFORMS, volume 64, issue 1, pages 164-177, January, DOI: 10.1287/mnsc.2016.2578.
• Vanda Heinen & Christopher Koch & Mario Scharfbillig, 2018, "Exporting corporate governance: Do foreign and local proxy advisors differ?," Working Papers, Gutenberg School of Management and Economics, Johannes Gutenberg-Universität Mainz, number 1810, Aug.
• Hasan KAZAK, 2018, "Comparison Of Financial Performances For Bä°M Chain Stores And Turkey Retail Sector: A Study With Ratio Analysis On Balance Sheet And Income Statements," JOURNAL OF LIFE ECONOMICS, Holistence Publications, volume 5, issue 3, pages 93-120, July, DOI: 10.15637/jlecon.255.
• Ersilia CATRINA, 2018, "Insurance, A Guaranteed Risk Or A Risk Assumed?," Junior Scientific Researcher, SC Research Publishing SRL, volume 4, issue 1, pages 121-133, May.
• Marin MIREA, 2018, "Adapting Public Services To Citizen Requirements: Trend Or Need?," Junior Scientific Researcher, SC Research Publishing SRL, volume 4, issue 1, pages 134-146, May.
• Iris Bergmann & Wolfgang Schultze, 2018, "Accounting based valuation: a simultaneous equations model for forecasting earnings to proxy for ‘other information’," Review of Quantitative Finance and Accounting, Springer, volume 50, issue 4, pages 1057-1091, May, DOI: 10.1007/s11156-017-0654-9.
• Gerald J. Lobo & Yuan Xie & Joseph H. Zhang, 2018, "Innovation, financial reporting quality, and audit quality," Review of Quantitative Finance and Accounting, Springer, volume 51, issue 3, pages 719-749, October, DOI: 10.1007/s11156-017-0686-1.
• Waqas Khan & Neelab Moulanazada, 2018, "Explanatory Analysis of Information Disclosure in Relation with Foreign Aid in Afghanistan," Kardan Journal of Economics and Management Sciences, Kardan University, Department of Economics, volume 1, issue 2, pages 7-8, April.
• Vasile Burja & Ioana Jeler (Popa), 2018, "The Control of the Implementation and Management of European Funds," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 4, issue 1, pages 89-93, March.
• Abdulai Agbaje Salami & Mubaraq Sanni & Ahmad Bukola Uthman, 2018, "Accounting Ethics Education in Nigeria: Value-Improving or Value-Deteriorating Tool?," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 4, issue 4, pages 116-126, December.
• Byelozertsev Vasyl’ & Prokhvatylo Olha, 2018, "Research of problem aspects in the accounting of settlements with the internet shop buyers," Technology audit and production reserves, 6(44) 2018, Socionet;Technology audit and production reserves, volume 6, issue 4(44), pages 11-15.
• Andrew Ellul & Marco Pagano & Fabiano Schivardi, 2018, "Employment and Wage Insurance within Firms: Worldwide Evidence," The Review of Financial Studies, Society for Financial Studies, volume 31, issue 4, pages 1298-1340.
• Grigore Marian, 2018, "The Fiscal and Accounting Implications in the Case of Dissolved Companies. Theoretical and Practical Application to the Company MG SRL," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 459-463, July.
• Hategan Camelia Daniela & Predictor of Insolvency Risk, 2018, "Auditor's Uncertainty About Going Concern – Predictor of Insolvency Risk," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 605-610, December.
• Mortură Laura Alexandra & Dreghiciu Andreea Elena, 2018, "Possibilities of Influencing the Results of an Entity through Creative Accounting at Stock Level," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 661-666, December.
• Tamara Ayœs, Armando Lenin & Villegas, Gladis Cecilia & Leones Castro, María Cristina & Salazar Bocanegra, Juan Antonio, 2018, "Modelaci—n del riesgo de insolvencia en empresas del sector salud empleando modelos logit || Modeling of Insolvency Risk in Health Sector Companies Using Logit Models," Revista de Métodos Cuantitativos para la Economía y la Empresa = Journal of Quantitative Methods for Economics and Business Administration, Universidad Pablo de Olavide, Department of Quantitative Methods for Economics and Business Administration, volume 26, issue 1, pages 128-145, Diciembre.
• Firas Farhan Jedi & Sabri Nayan, 2018, "An empirical evidence on the effect of women board representation on firm performance of companies listed in Iraq Stock Exchange," Business and Economic Horizons (BEH), Prague Development Center, volume 14, issue 1, pages 117-131, January, DOI: 10.15208/beh.2018.10.
• Edy Suprianto & Doddy Setiawan, 2018, "Impact of family control on the relationship between earning management and future performance in Indonesia," Business and Economic Horizons (BEH), Prague Development Center, volume 14, issue 2, pages 342-354, April, DOI: 10.15208/beh.2018.25.
• Samargandi, Nahla & Tajularifin, Sakinah Mohamed & Ghani, Erlane K. & Aziz, Asmah Abdul & Gunardi, Ardi, 2018, "Can disclosure practices and stakeholder management influence zakat payers’ trust? A Malaysian evidence," Business and Economic Horizons (BEH), Prague Development Center, volume 14, issue 4, pages 882-893, August, DOI: http://dx.doi.org/10.15208/beh.2018.
• Xhani Nensi & Avram Marioara & Iliescu Maria-Andreia(Ristea), 2018, "Annual financial statements and their role in financial communication," Acta Marisiensis. Series Oeconomica, "George Emil Palade" University of Medicine, Pharmacy, Sciences and Technology of Târgu-Mureș, România - Faculty of Economics and Law, volume 1, pages 1-14, December.
• CATRINA, Ersilia, 2018, "Insurance, A Guaranteed Risk Or A Risk Assumed?," MPRA Paper, University Library of Munich, Germany, number 87769, Mar, revised Apr 2018.
• MIREA, Marin, 2018, "Adapting Public Services to Citizen Requirements: Trend or Need?," MPRA Paper, University Library of Munich, Germany, number 87771, Feb, revised Apr 2018.
• Georgieva, Daniela, 2018, "Capitalization of tangible and intangible assets in non-profit organizations in Bulgaria," MPRA Paper, University Library of Munich, Germany, number 88655.
• Georgieva, Daniela, 2018, "Съдържателни Аспекти На Счетоводната Политика На Сдружения В България От Гледна Точка На Ползвателите На Документа
  [Content of the accounting policies of Bulgarian non-profit associations from user," MPRA Paper, University Library of Munich, Germany, number 89377, Sep, revised Aug 2018.
• Ayachi, Ghoufrane, 2018, "La convergence de la comptabilité de l’Etat avec les normes IPSAS. Le cas du Maroc
  [Convergence of state accounting with IPSAS standards. The case of Morocco]," MPRA Paper, University Library of Munich, Germany, number 90039, Nov.
• Georgieva, Daniela, 2018, "Дълготрайните Материални И Нематериални Активи, И Стоково-Материалните Запаси Като Елементи На Счетоводната Политика На Хотели В България
  [Intangible and tangible assets, and inventories as element," MPRA Paper, University Library of Munich, Germany, number 92070, Dec, revised Mar 2018.
• suhardi, suhardi, 2018, "The Effect Of Experience And Knowledge On Fraud Detection With Intuition As Intervening Variable," MPRA Paper, University Library of Munich, Germany, number 92160, Dec.
• Robert Jurka & Jaroslava Roubíčková, 2018, "Possibilities of using blockchain in accounting and auditing: literary research
  [Možnosti využití blockchainu v účetnictví a auditu: rešerše literatury]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2018, issue 1, pages 61-75, DOI: 10.18267/j.cfuc.506.
• Michal Novák, 2018, "The Quality of Disclosure under IAS 38 in Financial Statements of Entities Listed on PSE," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2018, issue 2, pages 31-44, DOI: 10.18267/j.efaj.208.
• Marzena Remlein, 2018, "Socially Responsible Investments in Financial Statements of Polish Public Companies," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2018, issue 3, pages 37-53, DOI: 10.18267/j.efaj.213.
• Valentin Burcă & Dorel MateÅŸ & Ovidiu Constantin Bunget, 2018, "Empirical Research on Identifying Main Drivers Leading to Integrated Reporting Framework Implementation. The case of European Region," Romanian Economic Journal, Department of International Business and Economics from the Academy of Economic Studies Bucharest, volume 21, issue 70, pages 52-73, December.
• Tatjana Stevanoviæ & Maja Ivanoviæ-Ðukiæ & Tamara Raðenoviæ & Ognjen Radoviæ, 2018, "The impact of national intellectual capital on the economic growth in the South-Eastern European Countries," Zbornik radova Ekonomskog fakulteta u Rijeci/Proceedings of Rijeka Faculty of Economics, University of Rijeka, Faculty of Economics and Business, volume 36, issue 2, pages 777-800.
• Olcay Akçin & İlker Kıymetli Şen, 2018, "Reverse Acquisitions Within the Scope of IFRS 3 Business Combinations," Business and Economics Research Journal, Bursa Uludag University, Faculty of Economics and Administrative Sciences, volume 9, issue 1, pages 213-233.
• Ayşegül İpek & Fehmi Ali Ildır, 2018, "Accounting for Exchange Risk Management Activities under the Scope of International Accounting Standards," Business and Economics Research Journal, Bursa Uludag University, Faculty of Economics and Administrative Sciences, volume 9, issue 1, pages 235-251.
• Selim Yuksel Pazarceviren & H. Pinar Kaya, 2018, "Measurement and Reporting of Intellectual Capital with Calculated Intangible Value Method," Business and Economics Research Journal, Bursa Uludag University, Faculty of Economics and Administrative Sciences, volume 9, issue 2, pages 331-348.
• Ali Ihsan Akgun, 2018, "Do Accounting Standards affect the Business Performance and Financial Statement Manipulation on the banks?," Business and Economics Research Journal, Bursa Uludag University, Faculty of Economics and Administrative Sciences, volume 9, issue 3, pages 589-603.
• Engin Meric & Mustafa Gersil, 2018, "Usability of Time Driven Activity Based Costing Methods in the Budgeting Process of SMEs," Business and Economics Research Journal, Bursa Uludag University, Faculty of Economics and Administrative Sciences, volume 9, issue 4, pages 961-978.
• Babajide OYEWO & Gbadegesin ADYEYE, 2018, "Budgetary Participation And Managerial Performance In Public Sector Organisations: A Study From Nigeria," Annals of Spiru Haret University, Economic Series, Universitatea Spiru Haret, volume 9, issue 1, pages 47-76.
• Klaus Singer & Christian Wullenkord & Jan-Raphael Gritzmacher, 2018, "Unternehmensberichterstattung und Digitalisierung – aktuelle Entwicklungen und Herausforderungen," Journal of Interdisciplinary Economic Research, Allensbach Hochschule, issue 1, pages 4-14.
• Kamaliah KAMALIAH & Noor-Syazana MARJUNI & Norhayati MOHAMED & Zuraidah MOHD-SANUSI & Rita ANUGERAH, 2018, "Effectiveness Of Monitoring Mechanisms And Mitigation Of Fraud Incidents In The Public Sector," REVISTA ADMINISTRATIE SI MANAGEMENT PUBLIC, Faculty of Administration and Public Management, Academy of Economic Studies, Bucharest, Romania, volume 2018, issue 30, pages 82-95, June.
• Natalie Buckmaster, 2018, "The crafting of budgets by accountants with users for enhanced acceptance in public healthcare," Australian Journal of Management, Australian School of Business, volume 43, issue 2, pages 183-202, May, DOI: 10.1177/0312896217716218.
• Karol Wajszczuk, 2018, "Verification Of An Innovative Logistics-Based Costing Model For Agricultural Enterprises In A Process Approach," Proceedings of Economics and Finance Conferences, International Institute of Social and Economic Sciences, number 6910143, Oct.
• Marek Gruszczyñski, 2018, "Good Practices in Empirical Corporate Finance and Accounting Research," Journal of Banking and Financial Economics, University of Warsaw, Faculty of Management, volume 2, issue 10, pages 45-51, December.
• Marek Sylwestrzak & Anna Bialek-Jaworska & Krzysztof Opolski, 2018, "Motives for Financial Statement Fraud and Professional Ethics (Motywy falszowania sprawozdan finansowych a zasady etyczne)," Research Reports, University of Warsaw, Faculty of Management, volume 1, issue 27, pages 79-89.
• Eleonora Stancheva-Todorova, 2018, "Possibilities For Conceptualization Of The Contemporary Accounting Theory (Part Two)," Yearbook of the Faculty of Economics and Business Administration, Sofia University, Faculty of Economics and Business Administration, Sofia University St Kliment Ohridski - Bulgaria, volume 15, issue 1, pages 255-287, June.
• Tuba DERYA-BASKAN & Eda BALIKÇIOĞLU, 2018, "Firma Bileşenlerinin Halka Açık Perakende Firmalarında Kurumlar Vergisine Etkisi," Sosyoekonomi Journal, Sosyoekonomi Society, issue 26(37).
• Georgia Pazarzi & John Sorros, 2018, "The Effect of R&D Expenses on Earnings and Market Value," SPOUDAI Journal of Economics and Business, SPOUDAI Journal of Economics and Business, University of Piraeus, volume 68, issue 2-3, pages 39-47, April-Sep.
• Anja Heinicke, 2018, "Performance measurement systems in small and medium-sized enterprises and family firms: a systematic literature review," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, volume 28, issue 4, pages 457-502, February, DOI: 10.1007/s00187-017-0254-9.
• Christian Brück & Jonas Ludwig & Anja Schwering, 2018, "The use of value-based management in family firms," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, volume 28, issue 4, pages 383-416, February, DOI: 10.1007/s00187-018-0258-0.
• Ulf Diefenbach & Andreas Wald & Ronald Gleich, 2018, "Between cost and benefit: investigating effects of cost management control systems on cost efficiency and organisational performance," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, volume 29, issue 1, pages 63-89, March, DOI: 10.1007/s00187-018-0261-5.
• Berend van der Kolk & Wesley Kaufmann, 2018, "Performance measurement, cognitive dissonance and coping strategies: exploring individual responses to NPM-inspired output control," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, volume 29, issue 2, pages 93-113, August, DOI: 10.1007/s00187-018-0265-1.
• Tiina Henttu-Aho, 2018, "The role of rolling forecasting in budgetary control systems: reactive and proactive types of planning," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, volume 29, issue 3, pages 327-360, December, DOI: 10.1007/s00187-018-00273-6.
• Charles Ham & Nicholas Seybert & Sean Wang, 2018, "Narcissism is a bad sign: CEO signature size, investment, and performance," Review of Accounting Studies, Springer, volume 23, issue 1, pages 234-264, March, DOI: 10.1007/s11142-017-9427-x.
• Mei Luo & Shuai Shao & Frank Zhang, 2018, "Does financial reporting above or below operating income matter to firms and investors? The case of investment income in China," Review of Accounting Studies, Springer, volume 23, issue 4, pages 1754-1790, December, DOI: 10.1007/s11142-018-9455-1.
• Eddie Chamisa & Musa Mangena & Hamutyinei Harvey Pamburai & Venancio Tauringana, 2018, "Financial reporting in hyperinflationary economies and the value relevance of accounting amounts: hard evidence from Zimbabwe," Review of Accounting Studies, Springer, volume 23, issue 4, pages 1241-1273, December, DOI: 10.1007/s11142-018-9460-4.
• Kun-Ming Yang & Shen-Ho Chang, 2018, "Application of Activity-Based Costing to Green Industry for Profitability and Performance Enhancement -- Recycling of Blast Furnace Slag as an Example," Advances in Management and Applied Economics, SCIENPRESS Ltd, volume 8, issue 3, pages 1-3.
• Natalia Mokhova & Marek Zinecker & Tomáš Meluzín, 2018, "Internal factors influencing the cost of equity capital," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 5, issue 4, pages 827-845, June, DOI: 10.9770/jesi.2018.5.4(9).
• Svetlana Vegera & Alena Malei & Ina Sapeha & Volha Sushko, 2018, "Information support of the circular economy: the objects of accounting at recycling technological cycle stages of industrial waste," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 6, issue 1, pages 190-210, September, DOI: 10.9770/jesi.2018.6.1(13).
• Liliya Filipishyna & Svetlana Bessonova & Gerda Venckeviciute, 2018, "Integral assessment of developmental stability: cases of Lithuania and Ukraine," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 6, issue 1, pages 87-99, September, DOI: 10.9770/jesi.2018.6.1(7).
• Nabil Ahmed Mareai Senan, 2018, "Developmental review program impact on enhancing the effectiveness of "Teaching and Learning" in accounting program: a case study in a Saudi University," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 6, issue 2, pages 1001-1017, December, DOI: 10.9770/jesi.2018.6.2(35).
• Sofia Asonitou & Athanasios Mandilas & Evangelos Chytis & Dimitra Latsou, 2018, "A Greek Evaluation Of The Course Experience Questionnaire: Students’ Conceptions Of The Teaching Quality Of Higher Education Accounting Studies," International Journal of Business and Economic Sciences Applied Research (IJBESAR), Democritus University of Thrace (DUTH), Kavala Campus, Greece, volume 11, issue 2, pages 51-62, September.
• Dragan Gabric, 2018, "Determination Of Accounting Manipulations In The Financial Statements Using Accrual Based Investment Ratios," Economic Review: Journal of Economics and Business, University of Tuzla, Faculty of Economics, volume 16, issue 1, pages 71-81, May.
• Miguel Ángel Crespín García & Juan Vicente Fruet Cardozo, 2018, "Modificaciones estructurales en cooperativas. La transformación de una cooperativa en sociedad limitada y la determinación del momento del cálculo y del importe de los fondos a reintegrar. Un caso prá," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 127, pages 70-89, DOI: 10.5209/REVE.58396.
• Daria Arkhipova & Giovanni Vaia, 2018, "Integrating Third Parties in Digitally Mature Companies: Determinants of Innovation Success," Working Papers, Venice School of Management - Department of Management, Università Ca' Foscari Venezia, number 03, Mar.
• Caterina Cruciani & Gloria Gardenal & Ugo Rigoni, 2018, "Why do you trust me? A structural equation model of trustworthiness in financial advisory," Working Papers, Venice School of Management - Department of Management, Università Ca' Foscari Venezia, number 08, Sep.
• Jerman Mateja & Janković Sandra, 2018, "The Importance of Intangible Assets in the Hotel Industry: The Case of Croatia and Slovenia," Scientific Annals of Economics and Business, Sciendo, volume 65, issue 3, pages 333-346, September, DOI: 10.2478/saeb-2018-0017.
• Comporek Michał, 2018, "The Relationship between Reserves and Accruals – With Reference to the Issue of Earnings Management in Public Companies," Financial Sciences. Nauki o Finansach, Sciendo, volume 23, issue 3, pages 17-33, September, DOI: 10.15611/fins.2018.3.02.
• Dobroszek Justyna, 2018, "The Measurement of Costs and Results in Supply Chain Management: The Case of Poland," Financial Sciences. Nauki o Finansach, Sciendo, volume 23, issue 3, pages 34-45, September, DOI: 10.15611/fins.2018.3.03.
• Dobroszek Justyna & Zarzycka Ewelina & Almasan Alina & Circa Cristina, 2018, "A Comperative Study on Managers’ Assessment of the Selected Properties of Internal Reports," Financial Sciences. Nauki o Finansach, Sciendo, volume 23, issue 3, pages 46-60, September, DOI: 10.15611/fins.2018.3.04.
• Piechocka-Kałużna Agnieszka, 2018, "The Evolution of the Importance of the True and Fair View (TFV) Principle. The Case of Poland," Financial Sciences. Nauki o Finansach, Sciendo, volume 23, issue 4, pages 89-101, December, DOI: 10.15611/fins.2018.4.06.
• Stoica Raluca & Stefan Veronica, 2018, "The Role of Computerized Solutions in Consolidating Financial Results from the European and Anglo-Saxon Accounting Systems," Valahian Journal of Economic Studies, Sciendo, volume 9, issue 2, pages 83-94, November, DOI: 10.2478/vjes-2018-0020.
• Kenichi Suzuki & Bruce Gurd (ed.), 2018, "Fixed Revenue Accounting:A New Management Accounting Framework," World Scientific Books, World Scientific Publishing Co. Pte. Ltd., number 10910, ISBN: ARRAY(0x6596c488), March.
• Kenichi Suzuki & Misa Kikyo & Maiko Kodama & Hitomi Toyosaki & Yu Hiasa & Kohsuke Matsuoka, 2018, "Profitability of Fixed Customers: A Case of a Japanese Department Store," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 1, in: Kenichi Suzuki & Bruce Gurd, "FIXED REVENUE ACCOUNTING A New Management Accounting Framework".
• Shuhei Kawata & John Hatzinikolakis & Takeshi Saito & Kaori Yamawaki, 2018, "Redesign and Management of Marketing Strategies Using FRA Profitability Analysis: A Case of a Mail-Order Company under Turnaround Process," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 2, in: Kenichi Suzuki & Bruce Gurd, "FIXED REVENUE ACCOUNTING A New Management Accounting Framework".
• Kayo Mitani & John Hatzinikolakis, 2018, "Identifying the Determinant Factors Satisfying Each Customer Segment: Case of a Japanese Hotel Chain," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 3, in: Kenichi Suzuki & Bruce Gurd, "FIXED REVENUE ACCOUNTING A New Management Accounting Framework".
• Ayuko Komura & Kenichi Suzuki, 2018, "Measuring and Managing Customer Profit Stability: A Japanese Hotel Chain Case Study," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 4, in: Kenichi Suzuki & Bruce Gurd, "FIXED REVENUE ACCOUNTING A New Management Accounting Framework".
• Kohsuke Matsuoka, 2018, "Variance Analysis in Fixed Revenue Accounting," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 5, in: Kenichi Suzuki & Bruce Gurd, "FIXED REVENUE ACCOUNTING A New Management Accounting Framework".
• Kohsuke Matsuoka, 2018, "Bathtub Model Variance Analysis at a Japanese Hotel Chain," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 6, in: Kenichi Suzuki & Bruce Gurd, "FIXED REVENUE ACCOUNTING A New Management Accounting Framework".
• Masahiro Hosoda & Yoshitaka Myochin & Daisuke Tomita, 2018, "Promoting and Hindering Factors in the Introduction of Fixed Revenue Accounting: A Case Study in a B2B Company Based on Management Accounting Change," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 7, in: Kenichi Suzuki & Bruce Gurd, "FIXED REVENUE ACCOUNTING A New Management Accounting Framework".
• Kazuyoshi Morimoto, 2018, "Goal Congruence between Top Management and Divisional Managers," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 8, in: Kenichi Suzuki & Bruce Gurd, "FIXED REVENUE ACCOUNTING A New Management Accounting Framework".
• Masanobu Nakamura, 2018, "Budgeting and Vertical/Horizontal Interaction in New Product Development — A Case Study in Car Navigation System Development," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 9, in: Kenichi Suzuki & Bruce Gurd, "FIXED REVENUE ACCOUNTING A New Management Accounting Framework".
• Hitomi Toyosaki & Misa Kikyo & Yuki Iwabuchi & Maiko Kodama & Yu Hiasa & Ayuko Komura, 2018, "Empirical Study of Mechanism of Budgetary Control and Hoshin Kanri to Stimulate Autonomous Behavior Based on Theory of Ba," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 10, in: Kenichi Suzuki & Bruce Gurd, "FIXED REVENUE ACCOUNTING A New Management Accounting Framework".

2017

• ATM Adnan & Hilda Tandigalla, 2017, "The Dramatic Shift In Emphasis From A Shareholder-Dominated Approach To A Stakeholder-Oriented Corporate Governance Model," European Journal of Business and Economics, Central Bohemia University, volume 12, issue 2, pages 11151:12-11, January, DOI: 10.12955/ejbe.v12i2.1115.
• Anna Loukianova & Egor Nikulin & Alexander Kanivetc, 2017, "Deoffshorization Policy: Case Of Russian Companies," CBU International Conference Proceedings, ISE Research Institute, volume 5, issue 0, pages 279-285, September, DOI: 10.12955/cbup.v5.939.
• Rasa Subaciene & Kastytis Senkus, 2017, "Accountant’S Profile: Perception Of Students And Practitioners," CBU International Conference Proceedings, ISE Research Institute, volume 5, issue 0, pages 833-839, September, DOI: 10.12955/cbup.v5.1034.
• Renáta PakÅ¡iová, 2017, "The Critical Analysis of Profit for its Allocation Decision-Making," Scientific Annals of Economics and Business (continues Analele Stiintifice), Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, volume 64, issue 4, pages 41-56, December.
• Renáta PakÅ¡iová, 2017, "The Critical Analysis of Profit for its Allocation Decision-Making," Scientific Annals of Economics and Business (continues Analele Stiintifice), Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, volume 64, issue si, pages 41-56, December, DOI: 10.1515/saeb-2017-0039.
• Marian Cătălin Corici, 2017, "The Dynamics Of The Romanian Energy Mining Industry In The European Context," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 19, pages 1-3.
• Ranka Mitrovic & Ana Jurcic & Dragana Trifunovic, 2017, "INTEGRATED REPORTING IN SMEs," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 19, pages 1-5.
• Moisă Claudia Olimpia & Lazea Ruxandra, 2017, "Study Regarding The Identification Of The Promotional Methods For Alba Iulia City As A Touristic Destination," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 19, pages 1-6.
• Mioara Popescu, 2017, "Analysing Trends And Correlations From Internet Searches: Case Study Of Romania," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 19, pages 1-7.
• Elena-Iuliana Ion & Mariana Man, 2017, "Study On The Integration Of The Exigencies Of Accounting Regulations In The Accounting Practice Of Romanian Companies," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 19, pages 1-5.
• Omer Faruk Gulec, 2017, "Timeliness of Corporate Reporting In Developing Economies: Evidence from Turkey," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 16, issue 3, pages 219-239, September.
• George Drogalas & Michail Pazarskis & Evgenia Anagnostopoulou & Angeliki Papachristou, 2017, "The Effect of Internal Audit Effectiveness, Auditor Responsibility and Training in Fraud Detection," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 16, issue 4, pages 434-454, December.
• Justyna Fijalkowska & Beata Zyznarska-Dworczak & Przemyslaw Garsztka, 2017, "The Relation between the CSR and the Accounting Information System Data in Central and Eastern European (CEE) Countries – The Evidence of the Polish Financial Institutions," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 16, issue 4, pages 490-521, December.
• Huseyin Temiz & Omer Faruk Gulec, 2017, "Mandatory Adoption of IFRS in Emerging Markets: The Case of Turkey," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 16, issue 4, pages 560-580, December.
• Rares HURGHIS, 2017, "Integrated reporting and board features," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 15, issue 145, pages 1-83, February.
• Ionela-Corina Chersan, 2017, "Accounting research in Romania: state of affairs, possible causes and deviations," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 15, issue 148, pages 595-595.
• Alina Bratu, 2017, "Empirical study regarding the integrated reporting practices in Europe," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 15, issue 148, pages 613-613.
• Vasile Cosmin Nicula, 2017, "Consulting provided by the internal public audit function," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 15, issue 148, pages 677-677.
• ?lha Khudyk, 2017, "Strategic Financial Analysis Of The Flour-And-Cereals Industry’S Enterprises Capital," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", volume 3, issue 3, DOI: 10.30525/2256-0742/2017-3-3-64-69.
• Nadiya Khocha, 2017, "The Organization Of Management Accounting At Small Enterprises In Ukraine," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", volume 3, issue 4, DOI: 10.30525/2256-0742/2017-3-4-271-279.
• Iryna Kantsir & Marija Plekan, 2017, "Reform Of Regulatory Policy In The Field Of Supervision Of Audit Activity," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", volume 3, issue 5, DOI: 10.30525/2256-0742/2017-3-5-170-174.
• Osama M. Al-Hares (Correspondnce author) & Kashif Saleem, 2017, "Islamic Banks Financial Performance and Implications of Basel III Standards in the GCC: An Empirical Analysis," Review of Economics & Finance, Better Advances Press, Canada, volume 7, pages 80-97, February.
• Kuei-Chiu Lee & Wun-Hong Su & Chien-Yen Liu, 2017, "Operating Performance Evaluation Based on Z-score Model and Profitability between Cross-Straits Credit Cooperatives," Review of Economics & Finance, Better Advances Press, Canada, volume 10, pages 72-82, November.
• Benjamin H Cohen & Gerald A. Edwards, Jr., 2017, "The new era of expected credit loss provisioning," BIS Quarterly Review, Bank for International Settlements, March.
• Iftekhar Hasan & Chun‐Keung (Stan) Hoi & Qiang Wu & Hao Zhang, 2017, "Does Social Capital Matter in Corporate Decisions? Evidence from Corporate Tax Avoidance," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 55, issue 3, pages 629-668, June, DOI: 10.1111/1475-679X.12159.
• VASIU Diana Elena & BALAN George, 2017, "Research On The Evolution Of The Financial Performance Of Companies Listed And Traded On The Bucharest Stock Exchange, During 2006-2013, Based On Rates Of Return," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, volume 69, issue 1, pages 165-184, April.
• BOIA Madalina, 2017, "Economic And Social Environment - Global Outlook 2016 And Beyond," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, volume 69, issue 1, pages 8-21, April.
• POP Ioana & MAN Mariana, 2017, "Some Insight Into The Perception Of Romanian Managers Regarding Financial Reporting Quality," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, volume 69, issue 3, pages 94-101, August.
• Гл. Ас. Д-Р Михаил Мусов, 2017, "Общественият Договор На Счетоводството Част I: Ангажиментите На Одиторската Професия," ICPA Articles, Institute of Certified Public Accountants, volume 2017, issue 1, pages 1-13.
• Гл. Ас. Д-Р Михаил Мусов, 2017, "Общественият Договор На Счетоводството Част Ii: Ангажиментите На Висшето Счетоводно Образование," ICPA Articles, Institute of Certified Public Accountants, volume 2017, issue 2, pages 1-13.
• Lewin Peter, 2017, "Capital Valuation, What is it and Why does it Matter? Insights from Austrian Capital Theory," Journal of Business Valuation and Economic Loss Analysis, De Gruyter, volume 12, issue s1, pages 1-19, July, DOI: 10.1515/jbvela-2016-0018.
• Daniel Petru VÂRTEIU, 2017, "The Auditing Of European Funds, A Mission Based On Agreed-Upon Procedures," Contemporary Economy Journal, Constantin Brancoveanu University, volume 2, issue 3, pages 186-195.
• Andreea Elena DREGHICIU, 2017, "Possible Options Of The Entities Concerning The Reserves' Treatment From Reevaluation And Historical Cost'S Return," Contemporary Economy Journal, Constantin Brancoveanu University, volume 2, issue 3, pages 5-23.
• Erincz, Alicia, 2017, "Accounting Practices During The Economic Crisis," Management Strategies Journal, Constantin Brancoveanu University, volume 35, issue 1, pages 136-142.
• Radu, Florin, 2017, "The Necessity Of An Accounting History," Management Strategies Journal, Constantin Brancoveanu University, volume 35, issue 1, pages 153-158.
• Radu, Florin, 2017, "Ways To Reconcile Financial Accounting And Management Accounting," Management Strategies Journal, Constantin Brancoveanu University, volume 35, issue 1, pages 159-162.
• Gheorghe, Holt, 2017, "Economic Result Under The Influence Of Specific Accounting Principles," Management Strategies Journal, Constantin Brancoveanu University, volume 35, issue 1, pages 194-197.
• Gheorghe, Holt, 2017, "International Accounting Harmonization Process Influences On The Evolution Of Romanian Accounting System," Management Strategies Journal, Constantin Brancoveanu University, volume 35, issue 1, pages 198-202.
• Iliodor Tiberiu, Plesa, 2017, "The Performance Measurement Framework Of The In Supreme Audit Institutions," Management Strategies Journal, Constantin Brancoveanu University, volume 35, issue 1, pages 251-260.
• Franco Visani & F. Marta L. Di Lascio & Silvia Gardini, 2017, "The impact of institutional and cultural factors on the use ofnon-GAAP financial measures. International evidence fromthe oil and gas industry," BEMPS - Bozen Economics & Management Paper Series, Faculty of Economics and Management at the Free University of Bozen, number BEMPS41, May.
• Silvia Gardini & F. Marta L. Di Lascio & Franco Visani, 2017, "Opportunism in disclosing pro-forma indicators: rationale and contextual drivers," BEMPS - Bozen Economics & Management Paper Series, Faculty of Economics and Management at the Free University of Bozen, number BEMPS42, May.
• Laura-Alexandra MORTURĂ & Daniel Petru VÂRTEIU & Andreea Elena DREGHICIU, 2017, "Procedures And Techiques Specific To Creative Accounting Used In Registering The Exchange Rate Differences," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 15, pages 407-411, December.
• Ellul, Andrew & Pagano, Marco, 2017, "Corporate Leverage and Employees’ Rights in Bankruptcy," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 12033, May.
• G l YE L ELEB, 2017, "The 18th Annual Conference on Finance and Accounting," Journal of Economics Library, EconSciences Journals, volume 4, issue 4, pages 572-573, December.
• Paugam, Luc & Casta, Jean-François & Stolowy, Hervé, 2017, "Non-Additivity in Accounting Valuation: Theory and Applications," HEC Research Papers Series, HEC Paris, number 1227, Aug, revised 28 Nov 2017.
• McNichols, Maureen & Beaver, William H. & Wang, Zach Zhiguang, 2017, "Increased Information Content of Earnings Announcements in the 21st Century: An Empirical Investigation," Research Papers, Stanford University, Graduate School of Business, number repec:ecl:stabus:3616, Nov.