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
/ / / M41: Accounting

2023

• Luqiao Zhang & Biao Mi & Yun Shen & Liang Han, 2023, "When in Rome, do as the Romans do: loan syndication in a state-dominated market," Review of Quantitative Finance and Accounting, Springer, volume 60, issue 4, pages 1469-1494, May, DOI: 10.1007/s11156-023-01137-4.
• Hanni Liu & Harrison Liu & Jennifer Yin, 2023, "The impact of clawback provisions on executive cash compensation," Review of Quantitative Finance and Accounting, Springer, volume 61, issue 1, pages 35-62, July, DOI: 10.1007/s11156-023-01136-5.
• Katherine Gunny & Troy Pollard, 2023, "The role of earnings management via real activities and accrual management in PIPEs," Review of Quantitative Finance and Accounting, Springer, volume 61, issue 2, pages 481-500, August, DOI: 10.1007/s11156-023-01154-3.
• Audrey Hsu & Sophia Liu, 2023, "The effect of book-tax conformity on the information environment: from the analyst perspective," Review of Quantitative Finance and Accounting, Springer, volume 61, issue 2, pages 535-565, August, DOI: 10.1007/s11156-023-01160-5.
• Markus Buxbaum & Wolfgang Schultze & Samuel L. Tiras, 2023, "Do analysts’ target prices stabilize the stock market?," Review of Quantitative Finance and Accounting, Springer, volume 61, issue 3, pages 763-816, October, DOI: 10.1007/s11156-023-01164-1.
• Stephen Penman & Julie Zhu & Haofei Wang, 2023, "The implied cost of capital: accounting for growth," Review of Quantitative Finance and Accounting, Springer, volume 61, issue 3, pages 1029-1056, October, DOI: 10.1007/s11156-023-01175-y.
• Ming-Hua Liu & Shaohua Tian & Yang Zhang, 2023, "CEO marital status and corporate tax planning behavior," Review of Quantitative Finance and Accounting, Springer, volume 61, issue 4, pages 1207-1242, November, DOI: 10.1007/s11156-023-01178-9.
• Robin Chen & Hongrui Feng & Xuechen Gao & Shenru Li, 2023, "The effect of co-opted directors on real earnings management," Review of Quantitative Finance and Accounting, Springer, volume 61, issue 4, pages 1315-1339, November, DOI: 10.1007/s11156-023-01187-8.
• Naser Makarem & Harjinder Singh & Nigar Sultana & Darren Henderson, 2023, "Policy uncertainty and real activities manipulation: evidence from Brexit," Review of Quantitative Finance and Accounting, Springer, volume 61, issue 4, pages 1415-1440, November, DOI: 10.1007/s11156-023-01189-6.
• Yiwei Li & Wei Song & Tingyu Sun & Qingjing Zhang, 2023, "The impact of shareholder litigation risk on income smoothing," Review of Quantitative Finance and Accounting, Springer, volume 61, issue 4, pages 1379-1413, November, DOI: 10.1007/s11156-023-01193-w.
• Mattias Sandgren & Timur Uman & Mattias Nordqvist, 2023, "Accountants in family firms—a systematic literature review," Small Business Economics, Springer, volume 61, issue 1, pages 349-388, June, DOI: 10.1007/s11187-022-00693-8.
• Ine Umans & Maarten Corten, 2023, "Ownership succession intentions affecting earnings management in private family firms," Small Business Economics, Springer, volume 61, issue 2, pages 827-842, August, DOI: 10.1007/s11187-022-00696-5.
• Xinyi CAO & Norio SAWABE, 2023, "Does excess employment affect the relative performance evaluation usage in CEO turnover?Evidence from Chinese listed firms," Discussion papers, Graduate School of Economics , Kyoto University, number e-23-006, Dec.
• Erika Besusparienė & Vesa A. Niskanen, 2023, "Fuzzy Model for Detection of Fraudulent Financial Statements: A Case Study of Lithuanian Micro and Small Enterprises," European Journal of Business Science and Technology, Mendel University in Brno, Faculty of Business and Economics, volume 9, issue 2, pages 165-185, DOI: 10.11118/ejobsat.2023.008.
• Alwan Sri Kustono & Rochman Effendi & Anggun Ayu Wangi, 2023, "Learning Outcomes Achievement of Management Accounting Course," European Journal of Business Science and Technology, Mendel University in Brno, Faculty of Business and Economics, volume 9, issue 2, pages 266-281, DOI: 10.11118/ejobsat.2023.013.
• Fatima Saleh Abd Almajeed Al-Hamshary & Akmalia M. Ariff & Khairul Anuar Kamarudin & Norakma Abd Majid, 2023, "Corporate Risk-Taking and Cash Holdings: The Moderating Effect of Investor Protection," Capital Markets Review, Malaysian Finance Association, volume 31, issue 1, pages 1-23.
• Berto Usman & Ridwan Nurazi & Intan Zoraya & Nurna Aziza, 2023, "CSR Performance and Profitability of the Banking Industry in Southeast Asia Nations (ASEAN)," Capital Markets Review, Malaysian Finance Association, volume 31, issue 2, pages 55-68.
• Eva Gulyas & Marton Miklos Ratky, 2023, "Fair Value of Retail Loans: Are We Following IFRS9 or Misinterpreting It?," Financial and Economic Review, Magyar Nemzeti Bank (Central Bank of Hungary), volume 22, issue 1, pages 77-103.
• Dennis Fixler & Julie L. Hass & Tina Highfill & Kelly Wentland & Scott Wentland, 2024, "Accounting for Environmental Activity: Measuring Public Environmental Expenditures and the Environmental Goods and Services Sector in the United States," NBER Chapters, National Bureau of Economic Research, Inc, "Measuring and Accounting for Environmental Public Goods: A National Accounts Perspective".
• Pietro Bonetti & Christian Leuz & Giovanna Michelon, 2023, "Internalizing Externalities through Public Pressure: Transparency Regulation for Fracking, Drilling Activity and Water Quality," NBER Working Papers, National Bureau of Economic Research, Inc, number 30842, Jan.
• Lin William Cong & Nathan Darden George & Guojun Wang, 2023, "RIM-Based Value Premium and Factor Pricing Using Value-Price Divergence," NBER Working Papers, National Bureau of Economic Research, Inc, number 30967, Feb.
• Dennis Fixler & Julie L. Hass & Tina Highfill & Kelly M. Wentland & Scott A. Wentland, 2023, "Accounting for Environmental Activity: Measuring Public Environmental Expenditures and the Environmental Goods and Services Sector in the US," NBER Working Papers, National Bureau of Economic Research, Inc, number 31574, Aug.
• Snejana Bacheva & Daniela Feschiyan & Roumiana Pozharevska & Kameliya Savova, 2023, "Accounting Education in France," Godishnik na UNSS, University of National and World Economy, Sofia, Bulgaria, issue 2, pages 57-73, December.
• Michael Musov, 2023, "Relevant and Quasi-Relevant Management Accounting Information," Godishnik na UNSS, University of National and World Economy, Sofia, Bulgaria, issue 2, pages 75-93, December.
• Angel Petrov, 2023, "The Harmonization of Accounting Systems in the Application of NSS and IFRS. Development and Requirements in the Application of Both Systems," Ikonomiceski i Sotsialni Alternativi, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 121-130, March.
• Gabriela Dimcheva, 2023, "Theoretical Aspects of Sustainability Accounting," Ikonomiceski i Sotsialni Alternativi, University of National and World Economy, Sofia, Bulgaria, issue 2, pages 40-47, June.
• Gabriela Dimcheva, 2023, "Conventional Sustainability Accounting Standards - Essence and Perspectives," Ikonomiceski i Sotsialni Alternativi, University of National and World Economy, Sofia, Bulgaria, issue 3, pages 149-156, September.
• Gergana Nikolova, 2023, "About Personalized Education in Accounting Subjects in Higher Education Institutions," Ikonomiceski i Sotsialni Alternativi, University of National and World Economy, Sofia, Bulgaria, issue 4, pages 95-123, December.
• Michael Musov, 2023, "Principles of Management Accounting: A Critique," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 3, pages 51-78, August.
• Snejana Bacheva & Rumiana Pozharevska, 2023, "Sustainability Disclosure in Financial Statements - Regulations and Issues," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 5, pages 11-31, December.
• Bernhard Haslhofer & Burkhard Raunig & Pietro Saggase & Esther Segalla & Michael Sigmund & Felix Zangerl, 2023, "Assessing the Solvency of Virtual Asset Service Providers: Are Current Standards Sufficient? (Pietro Saggese, Esther Segalla, Michael Sigmund, Burkhard Raunig, Felix Zangerl, Bernhard Haslhofer)," Working Papers, Oesterreichische Nationalbank (Austrian Central Bank), number 248, Oct.
• Réka Melinda TÖRÖK, 2023, "A Matching Analysis Of Esg Information Disclosed In Sustainability And Financial Reports Of High-Polluting Companies From The Oil Industry," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 32, issue 2, pages 127-135, December.
• Dorotheea-Beatrice-Ruxandra CHIOSEA & Camelia-Daniela HAÈšEGAN, 2023, "Prediction Of Financial Distress Based On Accounting Information," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 32, issue 2, pages 136-144, December.
• Veronica MÃŽÈšA & Mariana MAN, 2023, "Digital Skills €“ An Asset For Future Accounting Professionals. Analysis Of Romania’S Positioning Within The Eu Member States," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 32, issue 2, pages 145-158, December.
• Diana-Elisabeta MATICA & Roxana-Florina MOTOCA & Andreea-Florina STURZ & Sorina MOCIAR COROIU, 2023, "Exploring The Digital Landscape: Student Perspectives On The Future Of Accounting," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 32, issue 2, pages 159-168, December.
• Daniela CIONCA & Luminiţa RUS & Victoria BOGDAN, 2023, "Factors Influencing The Accounting Information Reporting Of Non-Profit Organizations – A Theoretical Approach," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 32, issue 1, pages 323-337, July.
• Cristina Mihaela IONESCU (HARALAMBIE) & George Alin HARALAMBIE, 2023, "The Influence Of Economic And Financial Indicators In The Assessment Of Economic Performance," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 32, issue 1, pages 363-377, July.
• Andreea IURAȘ & Dorina-Nicoleta POPA & Natalia Ioana FOLTEAN, 2023, "Business Valuation And Esg Factors – An Integrated Approach," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 32, issue 1, pages 378-390, July.
• Wenjun Kuang, 2023, "Accounting comparability and the accuracy of management earnings forecasts in Japan," Discussion Papers in Economics and Business, Osaka University, Graduate School of Economics, number 23-07, May.
• Feng Gao & Xue Wang & Benda Yin, 2023, "The Benefits of Trade Secret Legal Protection: Evidence from Firms’ Cost Structure Decisions," The Journal of Law, Economics, and Organization, Oxford University Press, volume 39, issue 3, pages 847-875.
• Ilona Babenko & Benjamin Bennett & John M Bizjak & Jeffrey L Coles & Jason J Sandvik, 2023, "Clawback Provisions and Firm Risk," The Review of Corporate Finance Studies, Society for Financial Studies, volume 12, issue 2, pages 191-239.
• Yen-Cheng Chang & Alexander Ljungqvist & Kevin Tseng, 2023, "Do Corporate Disclosures Constrain Strategic Analyst Behavior?," The Review of Financial Studies, Society for Financial Studies, volume 36, issue 8, pages 3163-3212.
• Traian Cristin Nicolae, 2023, "Possibilities of the Development of the Application of Financial Instruments in the Accounting Systems," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1007-1013, August.
• Traian Cristin Nicolae, 2023, "Reflections on the Effect of Massive Data on Digitalized Accounting Information," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1014-1021, August.
• Mircea-Iosif Rus, 2023, "The Impact of Sustainability in Research-Development-Innovation Activity," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1053-1058, August.
• Mariana Vlad, 2023, "A Brief Analysis on the Dynamic Effects of the Minimum Wage on the Economy in Romania," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1131-1140, August.
• Ionela Cornelia Cioca, 2023, "Accounting and Tax Specifics Regarding Cryptocur," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 896-901, August.
• Cristina Mihaela Lazar & Svetlana Mihaila & Violeta Codrean, 2023, "Improving Economic Efficiency of an Entity through Comprehensive Analysis of Receivables," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 958-968, August.
• Lăcrămioara Mansour & Elena Cerasela Spatariu & Gabriela Gheorghiu, 2023, "Accounting Informational System – Directions, Challenges, Risks and Opportunities," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 969-977, August.
• Galina Badicu & Victor Cojocaru & Dorinela Nancu, 2023, "Aspects of Accounting Cost for Development of Customized Software Products," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 623-632, December.
• Georgiana Burlacu & Ioan-Bogdan Robu, 2023, "The Influence of Covid-19 Pandemy on Financial Fraud Risk Assessment," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 640-651, December.
• Ana-Carolina Cojocaru & Nicolai Jieri & Nicoleta Asalos, 2023, "Current Research Trends in IFRS 15 Revenue from Contracts with Customers: a Comprehensive Review," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 670-678, December.
• Lilia Grigoroi & Cristina Mihaela Lazar & Svetlana Mihaila, 2023, "Relevance Versus Irrelevance of Scientific Research Skills to the Practice of the Accounting Profession," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 707-717, December.
• Iulia Cristina Iuga & Ionela Cornelia Cioca & Teodor Hada, 2023, "Insolvency of Companies in Romania," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 718-724, December.
• Liliana Lazari & Roman Vieru, 2023, "Accounting Treatment of Tax on Income According to NAS and IFRS," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 733-739, December.
• Traian Cristin Nicolae, 2023, "Reflections on Methods of Digital Processing of Very Large Amounts of Accounting Information," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 795-801, December.
• Traian Cristin Nicolae, 2023, "Considerations Regarding Applications of Financial Instruments in Accounting Systems," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 802-809, December.
• Mircea-Iosif Rus, 2023, "The Importance of Financial Profitability on the Activity of a Company," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 856-860, December.
• Mircea-Iosif Rus, 2023, "Fiscal Risk in the Activity of a Company," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 861-865, December.
• Mariana Zamfir, 2023, "Analysis of Investment Projects by Discounting Methods," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 877-883, December.
• Vitor Azevedo & Georg Sebastian Kaiser & Sebastian Mueller, 2023, "Stock market anomalies and machine learning across the globe," Journal of Asset Management, Palgrave Macmillan, volume 24, issue 5, pages 419-441, September, DOI: 10.1057/s41260-023-00318-z.
• Linh-TX Nguyen, 2023, "The relationship between environmental performance and financial performance: evidence from an emerging East Asian economy," International Journal of Disclosure and Governance, Palgrave Macmillan, volume 20, issue 1, pages 1-14, March, DOI: 10.1057/s41310-022-00152-6.
• Brid Murphy & Li Sun, 2023, "Asset redeployability and employee performance," International Journal of Disclosure and Governance, Palgrave Macmillan, volume 20, issue 2, pages 185-199, June, DOI: 10.1057/s41310-022-00158-0.
• Peterson K. Ozili & Thankom G. Arun, 2023, "What drives bank income smoothing? Evidence from Africa," International Journal of Disclosure and Governance, Palgrave Macmillan, volume 20, issue 3, pages 274-295, September, DOI: 10.1057/s41310-023-00171-x.
• Jiali Liu & Xinran Xie & Yu Duan & Liang Tang, 2023, "Peer effects and the mechanisms in corporate capital structure: evidence from Chinese listed firms," Oeconomia Copernicana, Institute of Economic Research, volume 14, issue 1, pages 295-326, March, DOI: 10.24136/oc.2023.008.
• Hajdu, Tibor & Lukács, János & Reizingerné Ducsai, Anita, 2023, "Squaring the Circle, or a Quantified Rating of ESG Reports," Public Finance Quarterly, Corvinus University of Budapest, volume 69, issue 2, pages 99-117, DOI: https://doi.org/10.35551/PFQ_2023_2.
• Cenap ILTER & Mustafa CANAKCIOGLU, 2023, "The Dilemma of Annual Reporting for Turkish Companies for 2022," 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 1-10, December.
• Tatiana Dănescu & Roxana Maria Stejerean, 2023, "A Screening of Tools to Measure the Quality of Financial Reporting," 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 11-28, December.
• Ioan-Ovidiu Spătăcean & Maria Cristina HERȚEG, 2023, "Investors' Reaction to Financial Reporting – Empirical Studies on Price Volatility on the Bucharest Stock Exchange," 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 47-55, December.
• Ozili, Peterson K, 2023, "What drives Bank Income Smoothing? Evidence from Africa," MPRA Paper, University Library of Munich, Germany, number 116410.
• M N, Nikhil & Chakraborty, Suman & B M, Lithin & Lobo, Lumen Shawn, 2023, "Does the adoption of Ind AS affect the performance of firms in India?," MPRA Paper, University Library of Munich, Germany, number 117247, Mar, revised 18 Apr 2023.
• Minnis, Michael & Sutherland, Andrew & Vetter, Felix, 2023, "Financial Statements not Required," MPRA Paper, University Library of Munich, Germany, number 117472, Apr.
• Atanasov, Atanas, 2023, "Отчитането На Устойчивостта - Липсващата Част От Пъзела На Счетоводното Образование
  [Sustainability Reporting - The Missing Piece of the Accounting Education Puzzle]," MPRA Paper, University Library of Munich, Germany, number 117538.
• Ozili, Peterson K, 2023, "Forensic accounting research around the world," MPRA Paper, University Library of Munich, Germany, number 118789.
• Ozili, Peterson K, 2023, "Earnings management for sustainability: the surplus income model of sustainable development," MPRA Paper, University Library of Munich, Germany, number 118803.
• Atanasov, Atanas, 2023, "Хармонизиране На Отчитането На Устойчивостта – Мисията (Не)Възможна
  [Harmonization of Sustainability Reporting – Mission (Im)possible]," MPRA Paper, University Library of Munich, Germany, number 119154, Oct.
• Lee, King Fuei, 2023, "The Role of Catering Incentives in ESG Disclosure," MPRA Paper, University Library of Munich, Germany, number 120930.
• Gazilas, Emmanouil Taxiarchis, 2023, "Financial Assessment of Greece's Top 10 Energy Enterprises Amid the Covid-19 Pandemic," MPRA Paper, University Library of Munich, Germany, number 121312, Sep.
• El-Mousawi, Hasan, 2023, "Impact of Using Artificial Intelligence Applications on the Accounting and Auditing Profession–An Exploratory Study from the LCPAs’ Perspective," MPRA Paper, University Library of Munich, Germany, number 122054.
• Carcaba, Ana & Gonzalez, Eduardo & Arrondo, Ruben, 2023, "Effects of the political configuration of local governments on subjective well-being," MPRA Paper, University Library of Munich, Germany, number 123248, Dec.
• Barbara Kardos & Katalin Balázsiné Farkas & Richárd Kása & Erzsébet Szász & Iván Bélyácz, 2023, "Ethical Modelling of the Accounting Profession Based on the Value Judgements of Romanian Accounting Professionals," Central European Business Review, Prague University of Economics and Business, volume 2023, issue 1, pages 21-64, DOI: 10.18267/j.cebr.315.
• Lenka Hudáková Stašová, 2023, "Advantages and Suitability of Activity-Based Costing: A Study from Engineering Industry," Central European Business Review, Prague University of Economics and Business, volume 2023, issue 4, pages 1-31, DOI: 10.18267/j.cebr.330.
• Natalia CURAGĂU & Rodica CUȘMĂUNSĂ, 2023, "The Process Of Capital Migration Of Groups Of Companies On A National And International Level – Accountind And Fiscal Aspects," Eastern European Journal for Regional Studies (EEJRS), Center for Studies in European Integration (CSEI), Academy of Economic Studies of Moldova (ASEM), volume 9, issue 1, pages 100-118, June, DOI: https://doi.org/10.53486/2537-6179..
• Eudochia BAJEREAN & Andrei JIZDAN, 2023, "The Improvement Of Accounting And Documentation Of The Goods Sale Through Electronic Settlement Methods," Eastern European Journal for Regional Studies (EEJRS), Center for Studies in European Integration (CSEI), Academy of Economic Studies of Moldova (ASEM), volume 9, issue 2, pages 156-168, December, DOI: https://doi.org/10.53486/2537-6179..
• Liliana LAZARI & Roman VIERU, 2023, "Income Tax: The Relationship Between Accounting And Taxation," Eastern European Journal for Regional Studies (EEJRS), Center for Studies in European Integration (CSEI), Academy of Economic Studies of Moldova (ASEM), volume 9, issue 2, pages 192-203, December, DOI: https://doi.org/10.53486/2537-6179..
• Nicolai JIERI & Violeta CODREAN & Ana Carolina COJOCARU (BĂRBIERU), 2023, "Scientific Approaches To Defining, Regulating And Researching Entity Accounts Receivable," Eastern European Journal for Regional Studies (EEJRS), Center for Studies in European Integration (CSEI), Academy of Economic Studies of Moldova (ASEM), volume 9, issue 2, pages 53-66, December, DOI: https://doi.org/10.53486/2537-6179..
• Ileana Cosmina PITULICE & Aurelia ȘTEFĂNESCU, 2023, "Normative and Accounting Issues on Public Procurement of Services," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 3, issue 12, pages 13-22, December , DOI: 10.37945/cbr.2022.12.02.
• Lucian CERNUȘCA, 2023, "The VAT Regime Regarding the Trading of Lands and Buildings," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 3, issue 12, pages 43-54, December , DOI: 10.37945/cbr.2022.12.05.
• Pompei MITITEAN, 2023, "The Relationship Between Corporate Governance Mechanisms and Financial Institution Performance. A COVID-19 Perspective," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 3, issue 12, pages 55-65, December , DOI: 10.37945/cbr.2022.12.06.
• Luana COSĂCESCU, 2023, "The Certified Accountant and Artificial Intelligence – Competition, Antagonism or Partnership?," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 4, issue 10, pages 1-9, October, DOI: 10.37945/cbr.2023.10.01.
• Claudia-Florina BOTAR, 2023, "Resonances of the Global Sanitary Crisis on the Development of Cloud Accounting. The Impact on the Accounting and Tax Fields (I)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 4, issue 10, pages 10-22, October, DOI: 10.37945/cbr.2023.10.02.
• Bogdan Cosmin GOMOI, 2023, "Dynamic Diagnosis of the Financial Performances of a Company in the HoReCa Sector, Between Resilience and Sustainability," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 4, issue 10, pages 23-32, October, DOI: 10.37945/cbr.2023.10.03.
• Valentin BURCĂ & Nicolae BOBIȚAN & Diana DUMITRESCU, 2023, "Perspectives on the Relevance of the Internal Control System in Combating and Investigating Frauds in Financial Reporting," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 4, issue 10, pages 33-41, October, DOI: 10.37945/cbr.2023.10.04.
• Claudia-Florina BOTAR, 2023, "Resonances of the Global Sanitary Crisis on the Development of Cloud Accounting. The Impact on the Accounting and Tax Fields (II)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 4, issue 11, pages 1-7, November, DOI: 10.37945/cbr.2023.11.01.
• Swastika GAYEN & Jaybhushan MAHALLE & Vishwajit HARISH & Taniya MALIK, 2023, "Beyond the Balance Sheet: Dissecting the Impact of WCM on Profitability in India’s Business Arena," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 4, issue 11, pages 66-76, November, DOI: 10.37945/cbr.2023.11.07.
• Ileana Cosmina PITULICE & Aurelia ȘTEFĂNESCU, 2023, "Revaluation of Tangible Fixed Assets in the Public Sector. Accounting Concepts and Practices," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 4, issue 11, pages 8-18, November, DOI: 10.37945/cbr.2023.11.02.
• Claudia-Florina BOTAR, 2023, "Post-Pandemic Effects on the Business Environment and the Accounting Profession," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 4, issue 1, pages 2-9, January, DOI: 10.37945/cbr.2023.01.01.
• Lucian CERNUȘCA, 2023, "The Accounting and Fiscal Regime of Dividends in 2023," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 4, issue 1, pages 30-41, January, DOI: 10.37945/cbr.2023.01.04.
• Antonia-Cătălina HORVAT, 2023, "The Impact of Additional Taxation of Part-Time Employment Contracts in the Romanian Economy Against the Background of an Accumulation of Recessions," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 4, issue 1, pages 42-49, January, DOI: 10.37945/cbr.2023.01.05.
• Paul C. ȘCHIOPU, 2023, "The Specific Accounting of the Group of Manufacturers Functional in the Agricultural Cooperative," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 4, issue 2, pages 14-20, February, DOI: 10.37945/cbr.2023.02.02.
• Delia DAVID & Ștefania Amalia NICOARĂ & Luminița PĂIUȘAN, 2023, "The Accounting and Fiscal Treatment of Mining Royalties in the Case of Entities that Carry Out Exploitation Activities of Geothermal Waters," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 4, issue 2, pages 21-28, February, DOI: 10.37945/cbr.2023.02.03.
• Bogdan Cosmin GOMOI, 2023, "Diagnosis of the Entity’s Financial Position. Comparative Study Romania Versus the Republic of Moldova," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 4, issue 2, pages 29-40, February, DOI: 10.37945/cbr.2023.02.04.
• Marian SĂCĂRIN, 2023, "The Lease Agreement at the Tenant – the Same Transaction, but Different Accounting, with Consequences for the Information Presented in the Financial Statements and the Indicators Calculated Based on T," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 4, issue 2, pages 3-13, February, DOI: 10.37945/cbr.2023.02.01.
• Lucian CERNUȘCA, 2023, "Single Statement Corresponding to 2023," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 4, issue 2, pages 50-61, February, DOI: 10.37945/cbr.2023.02.06.
• Mihaela ENACHI & Cristina-Ionela BREAHNĂ-PRAVĂȚ, 2023, "Legal, Accounting and Tax Issues Regarding the Simultaneous Dissolution and Liquidation of Limited Liability Companies in Financial Difficulty," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 4, issue 3, pages 13-24, March, DOI: 10.37945/cbr.2023.03.02.
• Corina-Graziella BÂTCĂ-DUMITRU & Daniela-Nicoleta SAHLIAN & Cleopatra ȘENDROIU, 2023, "Cost of the Products’ Life Cycle," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 4, issue 3, pages 25-33, March, DOI: 10.37945/cbr.2023.03.03.
• Maria MORNEA, 2023, "Co-operation – Challenges for the Accounting Profession," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 4, issue 3, pages 3-12, March, DOI: 10.37945/cbr.2023.03.01.
• Elena Alina OLARU (COLBEA), 2023, "Effects of IPSAS Adoption in Public Institutions in Romania on the Quality of Financial Reporting," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 4, issue 3, pages 62-72, March, DOI: 10.37945/cbr.2023.03.07.
• Elena Alina OLARU (COLBEA), 2023, "Effects of IPSAS Adoption in Public Institutions in Romania on the Quality of Financial Reporting," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 4, issue 4, pages 17-27, April, DOI: 10.37945/cbr.2023.04.03.
• Paul C. ȘCHIOPU, 2023, "Accounting Operations Specific to Agricultural Cooperatives Cultivating and Processing Vegetables (I)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 4, issue 4, pages 28-38, April, DOI: 10.37945/cbr.2023.04.04.
• Cristina NICOLAESCU & Monica BIJA, 2023, "Accounting and Tax Issues Regarding the Subsidies," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 4, issue 5, pages 15-25, May, DOI: 10.37945/cbr.2023.05.02.
• Paul C. ȘCHIOPU, 2023, "Accounting Operations Specific to Agricultural Cooperatives Cultivating and Processing Vegetables (II)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 4, issue 5, pages 26-34, May, DOI: 10.37945/cbr.2023.05.03.
• Elena Valentina ȚILICĂ & Radu CIOBANU, 2023, "Assessment Approaches: The Income Approach (I)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 4, issue 5, pages 48-55, May, DOI: 10.37945/cbr.2023.05.05.
• Paul C. ȘCHIOPU, 2023, "Accounting Operations Specific to Agricultural Cooperatives Cultivating and Processing Vegetables (III)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 4, issue 6, pages 12-18, June, DOI: 10.37945/cbr.2023.06.02.
• Elena Valentina ȚILICĂ & Radu CIOBANU, 2023, "Assessment Approaches: The Income Approach (II)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 4, issue 6, pages 30-36, June, DOI: 10.37945/cbr.2023.06.04.
• Paul C. ȘCHIOPU, 2023, "Accounting Operations Specific to Agricultural Cooperatives Cultivating and Processing Vegetables (IV)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 4, issue 7, pages 18-22, July, DOI: 10.37945/cbr.2023.07.02.
• Paul C. ȘCHIOPU, 2023, "Accounting Operations Specific to Agricultural Cooperatives Cultivating and Processing Vegetables (V)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 4, issue 8, pages 1-5, August, DOI: 10.37945/cbr.2023.08.01.
• Hanna HANIFA & Oman RUSMANA & Dona PRIMASARI, 2023, "Factors Affecting Micro, Small and Medium Enterprises in the Use of Accounting Information on Culinary Business in the North Purwokerto," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 4, issue 8, pages 32-47, August, DOI: 10.37945/cbr.2023.08.05.
• Krismiaji & Handayani & Sumayyah, 2023, "Audit Quality, Board Governance and Real Earnings Management – Indonesian Evidence," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 4, issue 8, pages 64-73, August, DOI: 10.37945/cbr.2023.08.07.
• Paul C. ȘCHIOPU, 2023, "The Specific Features of Settlement of Agricultural Works and Services Provided by the Agricultural Cooperative to Its Members," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 4, issue 9, pages 2-7, September, DOI: 10.37945/cbr.2023.09.01.
• L.M.I.M. Lewliyadda & T.T. Subasinghe, 2023, "Impact of Cash Conversion Cycle on Profitability. An Empirical Study on the Listed Hotel Companies in Sri Lanka," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 4, issue 9, pages 41-55, September, DOI: 10.37945/cbr.2023.09.05.
• Andreea Gabriela Tănase & Daniela Șerban & Cosmin-Octavian Dobrin & Viorel - Costin Banța, 2023, "The Impact Of Intelligent Technologies In The Context Of Industry 4.0 On The Production Processes Found In The Automotive Industry. A Case Study Of Investment," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 51, pages 68-74, August.
• Resat KARCIOGLU & Fatih Omur BINICI, 2023, "Developing a maturity model to identify digital skills and abilities of accounting professionals: evidence from Turkey," Access Journal, Access Press Publishing House, volume 4, issue 2, pages 221-247, March, DOI: 10.46656/access.2023.4.2(6).
• Adrian ISIP, 2023, "Ï»¿The Choices Made By Large Companies For Sourcing Of Accounting Services: Advantages And Disadvantages," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 25, pages 1-10.
• Andreea CORDOS (M. LABADITIS) & Adriana TIRON-TUDOR, 2023, "Ï»¿A Status Quo On The Literature Of Disruptive Technologies In Accounting - Implications For Adoption Decision," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 25, pages 1-11.
• Marian SOCOLIUC & Iulia-Maria ŢÎGÄ‚NAÅž, 2023, "Ï»¿Econometric Model For Testing The Perception Of Professional Accountants In Suceava County Regarding To The Digitisation Of The Profession," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 25, pages 1-12.
• Widad-Atena FARAGALLA, 2023, "Why The Exodus Of Women At The Very High Level Of Accounting Professional Organizations?," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 25, pages 1-15.
• ZANELLATO Gianluca, 2023, "Accounting Profession And Sustainable Development Goals Debates," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 25, pages 1-18.
• Andreia Manea & Nadia Albu, 2023, "Development of The Ethical Self of Accounting Versus Non-Accounting Students – An Institutional Analysis," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 22, issue 1, pages 111-129, March.
• Pompei Mititean, 2023, "Board Attributes and Social and Environmental Performance. Evidence from The Energy Sector," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 22, issue 1, pages 130-146, March.
• Alexey Litvinenko & Jaan Alver, 2023, "Cash-Based Credit Risk Model Based on Timothy Jury’s Template: Review and Modification with Application to Manufacturing Company (2016-2022)," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 22, issue 1, pages 147-172, March.
• Xin Tan & Sorin Tuluca, 2023, "Liquidity and Profitability: Not A "One Size Fits All" Proposition!," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 22, issue 1, pages 42-58, March.
• Ahmed Sallemi & Feten Arfaoui & Salma Damak Ayadi, 2023, "The Impact of Task Interruptions on Audit Quality: Experimental Design in The Tunisian Audit Context," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 22, issue 1, pages 5-21, March.
• Dulshan Karunarathna & Samitha Rajapaksha, 2023, "Do Accounting Benefits of ERP Systems Impact the Satisfaction of End-Users? From the Perspective of Accountants and Internal Auditors in Sri Lanka," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 22, issue 1, pages 59-85, March.
• Udani Weerasekara & Tharusha Gooneratne, 2023, "Enterprise Resource Planning (ERP) System Implementation in A Manufacturing Firm: Rationales, Benefits, Challenges and Management Accounting Ramifications," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 22, issue 1, pages 86-110, March.
• Marwa Moalla Jamoussi & Anis Jarboui, 2023, "Responsible Governance and Environmental Disclosure Quality: The Moderating Role of Media Exposure and Media Legitimacy," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 22, issue 2, pages 225-259, June.
• Hend Guermazi & Salma Damak-Ayadi, 2023, "Determinants of The Choice of Permanent Options: The Case of European Groups," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 22, issue 2, pages 277-296, June.
• Costel Istrate, 2023, "An Overall Effective Tax Rate for The Romanian Companies Listed on The Regulated Market of The Bucharest Stock Exchange," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 22, issue 2, pages 297-319, June.
• Elena Turuianu (Nechita), 2023, "Sustainability Reporting and Earnings Management Engagement from An Emerging Economy Perspective," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 22, issue 2, pages 320-345, June.
• Ashutosh Deshmukh & Maximilian Holzmeier, 2023, "The Financial Close Process in German Corporations: Developing and Testing A Theoretical Model," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 22, issue 2, pages 346-371, June.
• Gerasimos Rompotis & Dimitris Balios, 2023, "The Impact of IFRS 16 On the Financials of The Greek Listed Companies," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 22, issue 3, pages 375-407, September.
• Olfa Ben Salah & Anis Jarboui, 2023, "Impact of Dividend Policy on Earnings Management and The Moderating Effect of The Board of Directors and The Audit Committees: The French Case," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 22, issue 3, pages 408-427, September.
• Recep Pekdemir & Mehmet Kocakulah & Ummuhan Aslan & Melis Ercan, 2023, "History of Classified Balance Sheets in Turkey By 1982," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 22, issue 3, pages 428-463, September.
• Somya M. Eljilany & Ibrahim R. Hegazy & Ahmed F. Elbayoumi, 2023, "Risk-Taking in The Banking Sector: Do Cultural Differences Matter?," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 22, issue 3, pages 464-489, September.
• Lukas Timbate & Dereje Asrat, 2023, "Corporate Financial Reporting and Taxes: How Important Is Prior Performance?," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 22, issue 3, pages 490-517, September.
• Alexey Litvinenko, 2023, "A Comparative Analysis of Altman's Z-Score and T. Jury's Cash-Based Credit Risk Models with The Application to The Production Company and The Data for The Years 2016-2022," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 22, issue 3, pages 518-553, September.
• Azzouz Elhamma, 2023, "Impact of Mandatory IFRS Adoption on Economic Growth: The Moderating Role of Covid-19 Crisis in Developing Countries," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 22, issue 3, pages 554-568, September.
• Yosr Hrichi & Feten Arfaoui, 2023, "Research and development capitalization, fair value, and earnings management: A study of French listed companies," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 22, issue 3, pages 569-586, September.
• NingShan Hao & Voicu D. Dragomir & Oana Marina Radu, 2023, "Effects on Corporate Stakeholders and Limitations of The Implementation of The Non-Financial Reporting Directive (2014/95/EU)," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 22, issue 4, pages 609-630, December.
• Adrian Isip, 2023, "Emphasizing the Rising Importance of Digital Technologies for Delivery of Accounting Services," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 22, issue 4, pages 657-692, December.
• Daesung Ha, 2023, "Information Technology Capability and Firm Performance: A Longitudinal Study," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 22, issue 4, pages 693-722, December.
• Deshani C. Hettiarachchi, 2023, "Effects of Non-Financial Performance Management and Risk Disclosures on Not-For-Profit Financial Vulnerability: Evidence from The Australian Aged Care Not-For-Profit Sector," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 22, issue 4, pages 723-745, December.
• Carlos M. Jardon & Xavier Martinez Cobas, 2023, "Emerging economies and investment in intellectual capital in crisis time: The case of Russia," Russian Journal of Economics, ARPHA Platform, volume 9, issue 1, pages 57-70, April, DOI: 10.32609/j.ruje.9.81283.
• Robert Claudiu HELLVIG, 2023, "Cybersecurity And Macroeconomic Vulnerabilities," Internal Auditing and Risk Management, Athenaeum University of Bucharest, volume 67, issue 2, pages 20-27, May.
• Adrian NICOLAU, 2023, "The Impact Of Ai On Internal Audit And Accounting Practices," Internal Auditing and Risk Management, Athenaeum University of Bucharest, volume 67, issue 2, pages 38-56, May.
• Maria-Madalina BOGEANU-POPA & Mariana MAN, 2023, "Integrated Reporting - Part Of The Business Strategy. A Theoretical-Methodological Approach," Internal Auditing and Risk Management, Athenaeum University of Bucharest, volume 67, issue 2, pages 62-71, May.
• Anca Alexandra PANTAZI & Larisa Roxana MANEA, 2023, "Information Base Accounting Expertise In Managerial Activity," Internal Auditing and Risk Management, Athenaeum University of Bucharest, volume 67, issue 2, pages 9-11, May.
• Ivana Pajkovic, 2023, "Analysis Of The Use And Usefulness Of Public Sector Entities Reports In The Republic Of Croatia," Economic Thought and Practice, Department of Economics and Business, University of Dubrovnik, volume 32, issue 1, pages 195-218, june, DOI: 10.17818/EMIP/2023/1.10.
• Slavko Sodan & Ivana Perica & Stipe Curkovic, 2023, "Agency Conflicts And Financial Reporting Quality," Economic Thought and Practice, Department of Economics and Business, University of Dubrovnik, volume 32, issue 2, pages 495-509, december, DOI: 10.17818/EMIP/2023/2.10.
• Nigar Ismayilova, 2023, "Economic nature of public legal entities, organization of accounting and financial statements," The Scientific-Analytical Journal "Economic Reforms", Center for Analysis of Economic Reforms and Communication of the Republic of Azerbaijan, volume 2023, issue 1, pages 117-123, May.
• Viktor Tomchuk, 2023, "Ways To Improve The Accounting Of Settlement Transactions," Three Seas Economic Journal, Publishing house "Baltija Publishing", volume 4, issue 1, DOI: 10.30525/2661-5150/2023-1-10.
• Yuliia Klius & Oleh Zamai, 2023, "Methods Of Valuation Of Items Of Financial Reporting Of Ukrainian Enterprises: Unification Of National And International Standards," Three Seas Economic Journal, Publishing house "Baltija Publishing", volume 4, issue 1, DOI: 10.30525/2661-5150/2023-1-4.
• Yuliia Klius & Oleksandr Striuk & Roman Vodyanyk, 2023, "Classification Of Expenditures On Innovation Activities Of Industrial Enterprises," Green, Blue & Digital Economy Journal, Publishing house "Baltija Publishing", volume 4, issue 2, DOI: 10.30525/2661-5169/2023-2-3.
• Lela Nurlaela Wati & Momon & Dwi Cahyono, 2023, "Double-Edged Sword of Controlling Shareholders on Politically Connected Group Business," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 1, pages 75-91.
• Vladan Pavlovic & Goranka Knezevic & Radica Bojicic, 2023, "Do the Profitability, the Volume of Assets, and Equity of Public Enterprises Have Any Role in Local Authorities' Gender and Age Policy? – A Case Study of Belgrade," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 2, pages 172-191.
• Marwan Altarawneh & Mohammad Abedalrahman Alhmood & Ala’a Zuhair Mansour & Aidi Ahmi, 2023, "Comprehensive Bibliometric Mapping of Publication Trends in Earnings Management," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 5, pages 179-203.
• Vladan Pavlovic & Goranka Knezevic & Antonio Andre Cunha Callado, 2023, "Misunderstanding of Corporate Insolvency and Solvency Assessment Methodology – How Did the Logic Run Away?," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 6, pages 132-144.
• Shadi Alkhasawneh & Wan Anisah Binti Endut & Nik Mohd Norfadzilah Bin Nik Mohd Rashid, 2023, "The Influence of External Factors and Modern Management Accounting Techniques Adoption on Organizational Performance," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 6, pages 145-168.
• Slavi Genov, 2023, "Lessees’ Right-Of-Use Assets – Concepts, Requirements and Practices," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 8, pages 123-141.
• Álvaro Menéndez & Maristela Mulino, 2023, "Evolución económica reciente de las pymes españolas y de su acceso a la financiación externa de acuerdo con la encuesta semestral del BCE," Boletín Económico, Banco de España, issue 2023/T1, DOI: https://doi.org/10.53479/25070.
• Álvaro Menéndez & Maristela Mulino, 2023, "Recent economic performance of Spanish SMEs and developments in their access to external financing according to the ECB’s half-yearly survey," Economic Bulletin, Banco de España, issue 2023/Q1, DOI: https://doi.org/10.53479/25131.
• Francesco Giovannini & Antonio Schifino, 2023, "Evidence on IFRS 9 implementation from a sample of Italian banks and other financial intermediaries," Questioni di Economia e Finanza (Occasional Papers), Bank of Italy, Economic Research and International Relations Area, number 784, Jul.
• Amira Pobrić, 2023, "Economic Consequences Of Disclosure Of Information On The Effectiveness Of Internal Control Over The Financial Reporting System," Ekonomske ideje i praksa, Faculty of Economics and Business, University of Belgrade, issue 49, pages 63-82, June.
• Vojislav Sekerez, 2023, "Specifični Problemi Vrednovanja Učešća U Pridruženim Preduzećima I Zajedničkim Poduhvatima," Ekonomske ideje i praksa, Faculty of Economics and Business, University of Belgrade, issue 51, pages 33-46, December.
• Bekir ELMAS & Mehtab ÇELİK & Ersin KORKMAZ, 2023, "İç Kontrol Sisteminin COSO İç Kontrol Modeli ile İncelenmesi ve Finansal Performans Üzerine Etkisi: Katılım Bankalarında Bir Araştırma," Bingol University Journal of Economics and Administrative Sciences, Bingol University, Faculty of Economics and Administrative Sciences, volume 7, issue 1, pages 189-206, June, DOI: https://doi.org/10.33399/biibfad.12.
• Leonardo Gambacorta & Salvatore Polizzi & Alessio Reghezza & Enzo Scannella, 2023, "Do banks practice what they preach? Brown lending and environmental disclosure in the euro area," BIS Working Papers, Bank for International Settlements, number 1143, Nov.
• El Dardery Ola I.S. & Gomaa Ismail & Rayan Adel R. M. & Frendy & Khayat Ghada El & Sabry Sara H., 2023, "Using Fuzzy TOPSIS and Balanced Scorecard for Kaizen Evaluation," Business Systems Research, Sciendo, volume 14, issue 1, pages 112-130, September, DOI: 10.2478/bsrj-2023-0006.
• Lam Thi My Yen & Le Van Tung, 2023, "Impact of knowledge sharing on public sector accounting innovation performance in Vietnam," HO CHI MINH CITY OPEN UNIVERSITY JOURNAL OF SCIENCE - ECONOMICS AND BUSINESS ADMINISTRATION, HO CHI MINH CITY OPEN UNIVERSITY JOURNAL OF SCIENCE, HO CHI MINH CITY OPEN UNIVERSITY, volume 13, issue 1, pages 135-155, DOI: 10.46223/HCMCOUJS.econ.en.13.1.2007.
• Cao Thị Miêu Thùy & Trịnh Quốc Trung & Nguyễn Vĩnh Khương & Nguyễn Thanh Liêm, 2023, "Công bố thông tin trách nhiệm xã hội của doanh nghiệp và bất cân xứng thông tin: Bằng chứng thực nghiệm tại Việt Nam," TẠP CHÍ KHOA HỌC ĐẠI HỌC MỞ THÀNH PHỐ HỒ CHÍ MINH - KINH TẾ VÀ QUẢN TRỊ KINH DOANH, HO CHI MINH CITY OPEN UNIVERSITY JOURNAL OF SCIENCE, HO CHI MINH CITY OPEN UNIVERSITY, volume 18, issue 2, pages 55-65, DOI: 10.46223/HCMCOUJS.econ.vi.18.2.2220.
• CORDOS (LABADITIS) Andreea & TIRON-TUDOR Adriana, 2023, "Accounting Optimised Skill Set And The Fourth Industrial Revolution - The View Of Professional Accounting Bodies," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, volume 75, issue 2, pages 40-50, June, DOI: 10.56043/reveco-2023-0014.
• MOROȘAN Adrian & GEMENEL Ioana & MARINA Alexandra-Gabriela, 2023, "Integrated Reporting - A Romanian Perspective," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, volume 75, issue 3, pages 57-69, October, DOI: 10.56043/reveco-2023-0027.
• BOGOSLOV Ioana Andreea & MARINA Alexandra-Gabriela, 2023, "The Accounting Profession Under The Influence Of Digitalization - Premises Of The Intelligent Future," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, volume 75, issue 4, pages 20-28, December, DOI: 10.56043/reveco-2023-0033.
• POLLIFRONI Massimo & IOANA Adrian & POLLIFRONI Francesco, 2023, "The Concept Of Standard Cost Identifiable As A Driver Of Conjunction Between Public Accounting And Public Management," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, volume 75, issue 4, pages 66-73, December, DOI: 10.56043/reveco-2023-0038.
• Докт. Милена Миткова, 2023, "Внедряване На Дигитални Инструменти И Иновации В Счетоводната Практика – Възможности И Перспективи," ICPA Articles, Institute of Certified Public Accountants, volume 2023, issue 3, pages 1-13.
• Fischer Dov, 2023, "FASB to Practitioners: ‘Substance Over Form’ for Me but Not for Thee – An Apologia," Accounting, Economics, and Law: A Convivium, De Gruyter, volume 13, issue 3, pages 403-406, August, DOI: 10.1515/ael-2022-0046.
• Biondi Yuri, 2023, "Corporate Control and Exceptions to Minimum Corporate Taxation: A Step Toward Fairness or Financialisation?," Accounting, Economics, and Law: A Convivium, De Gruyter, volume 13, issue 4, pages 407-415, November, DOI: 10.1515/ael-2022-0054.
• Ana-Maria ANDREI & Adriana HORAICU & Marilena ZUCA, 2023, "The Link Between Accounting Analysis And Sustainable Development," Contemporary Economy Journal, Constantin Brancoveanu University, volume 8, issue 1, pages 14-26.
• Adriana HORAICU & Ana-Maria ANDREI & Laura-Andreea IAMANDACHE (FLOREA) & Victor MUNTEANU, 2023, "Non-Financial Reporting A Strategic Element In The Development Of Economic Entities," Contemporary Economy Journal, Constantin Brancoveanu University, volume 8, issue 2, pages 37-48.
• Nelu MOCANU, 2023, "Factor Analysis Of Firm-Level Profit," Contemporary Economy Journal, Constantin Brancoveanu University, volume 8, issue 2, pages 65-74.
• Corina DUCU, 2023, "Accounting Of Events And Transactions Regarding The Share Capital," Contemporary Economy Journal, Constantin Brancoveanu University, volume 8, issue 2, pages 91-96.
• Cristina Aurora BUNEA-BONTAS, 2023, "Operating Budget – Theory And Practice," Contemporary Economy Journal, Constantin Brancoveanu University, volume 8, issue 3, pages 22-27.
• Viorica UNGUREANU, 2023, "Accounting For Innovations In Venture Capital Activity Proposed For The Republic Of Moldova," Contemporary Economy Journal, Constantin Brancoveanu University, volume 8, issue 3, pages 6-16.