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

• 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 Them," 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," 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," 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)," 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!," 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," 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," 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," 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," 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," 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," 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," 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," 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," 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," 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," 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?," 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?," 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," 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," 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," 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)," 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," 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," 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," 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.
• Eveyn OHIDOA-TOUWA, 2023, "Accrual Anomaly: A Conceptual Perspective," Contemporary Economy Journal, Constantin Brancoveanu University, volume 8, issue 4, pages 54-64.
• Laura Eugenia Barna, 2023, "The Use Of Erp Systems In The Context Of The Covid-19 Pandemic," Management Strategies Journal, Constantin Brancoveanu University, volume 59, issue 1, pages 14-20.
• Angelica Bratu, 2023, "Guverna?A Corporativa La Nivelul Municipiului Braila," Management Strategies Journal, Constantin Brancoveanu University, volume 59, issue 1, pages 21-28.
• Alina - Gabriela Mares & Raluca - Andreea Stoica, 2023, "The Importance Of Money Laundering Risk Assessment As Part Of Accounting Operations," Management Strategies Journal, Constantin Brancoveanu University, volume 59, issue 1, pages 66-71.
• Raluca Andreea Stoica, 2023, "The Role Of Cloud Accounting In Economic Development Of Emerging Countries," Management Strategies Journal, Constantin Brancoveanu University, volume 59, issue 1, pages 94-102.
• Drd Andreea-Cristina Savu & Cristina Gabriela Vasciuc Sandulescu, 2023, "The Contribution Of Artificial Intelligence To Future Accounting," Management Strategies Journal, Constantin Brancoveanu University, volume 60, issue 2, pages 204-210.
• Ramzi Benkraiem & Sabri Boubaker & Imen Derouiche & Emilios Galariotis, 2023, "Excess Control Rights, Multiple Large Shareholders, and Corporate Cash Holding Behavior," Finance, Presses universitaires de Grenoble, volume 44, issue 3, pages 47-108.
• Atanas Atanasov, 2023, "Goodwill as a Symbol of Growth in the Work of Professor Dimitar Dobrev from the First Half of the 20th Century," Proceedings of the Centre for Economic History Research, Centre for Economic History Research, volume 8, pages 388-398, November.
• Olivier Dessaint & Thierry Foucault & Laurent Frésard, 2023, "The Horizon of Investors' Information and Corporate Investment," Swiss Finance Institute Research Paper Series, Swiss Finance Institute, number 23-03, Jan.
• Tami Dinh & Florian Eugster & Anna Husmann, 2023, "Corporate Green Bonds: The Role of External Reviews for Investment Greenness and Disclosure Quality," Swiss Finance Institute Research Paper Series, Swiss Finance Institute, number 23-33, May.
• Florian Eugster & Jenni Kallunki & Juha-Pekka Kallunki & Henrik Nilsson, 2023, "Managerial Extraversion and Corporate Voluntary Disclosure," Swiss Finance Institute Research Paper Series, Swiss Finance Institute, number 23-75, Sep.
• Carlos Augusto Rincón Soto & Francisco Ricardo Molina Mora & Omar Javier Solano Rodríguez & Jorge Eduardo Lemos De la Cruz, 2023, "Discusión sobre el espacio didáctico del laboratorio contable en la educación superior," Revista Tendencias, Universidad de Narino, volume 24, issue 2, pages 143-169.
• Gambacorta, Leonardo & Polizzi, Salvatore & Reghezza, Alessio & Scannella, Enzo, 2023, "Do banks practice what they preach? Brown lending and environmental disclosure in the euro area," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 18623, Nov.
• Галина Чиприянова & Радосвета Кръстева-Христова, 2023, "Актуални Аспекти При Обучението На Специалисти С Висше Счетоводно-Икономическо Образование," Scientific Research Almanac, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, volume 31, issue 1 Year 20, pages 7-37.
• Миглена Маринова, 2023, "Устойчивото Счетоводство В Миннодобивните Предприятия – Интеграция В Стратегическия Подход," Almanac of PhD Students, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, volume 16, issue 19 Year 2, pages 378-391.
• Mariya Pavlova & Rayna Petrova, 2023, "The Emerging Changes In The Accounting Profession And The Acconting Practice Under The Influence Of Technology," Economic Archive, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 1 Year 20, pages 24-40.
• Мария Павлова & Райна Петрова, 2023, "Настъпващите Промени В Счетоводната Професия И Счетоводната Практика Под Въздействието На Технологиите," Economic Archive, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 1 Year 20, pages 27-45.
• Rosen Kolev, 2023, "Industry 4.0 And Kaizen Costing 4.0 - Opportunities For Development Of Cost Management Systems Towards Circular Economy," Economic Archive, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 2 Year 20, pages 62-74.
• Росен Колев, 2023, "Индустрия 4.0 и Kaizen costing 4.0 - възможности за развитие на системите за управление на разходите, по пътя към кръгова икономика," Economic Archive, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 2 Year 20, pages 68-82.
• Fernanda Ballesteros & Franziska Schütze & Catherine Marchewitz & Alexandra Hüttel, 2023, "Scenario Analysis for Net Zero: The Applicability of Climate Neutrality Studies for Transitioning Firms in the German Building Sector and Energy-Intensive Industry," Discussion Papers of DIW Berlin, DIW Berlin, German Institute for Economic Research, number 2048.
• HERRERO-OLARTE, Susana & LOPEZ-PINAR, Ivan & TORRENT, Joan, 2023, "How Could Ecuadorian Firms Survive To The Pandemic? Innnovating," Regional and Sectoral Economic Studies, Euro-American Association of Economic Development, volume 23, issue 1, pages 33-50.
• Gendron, Yves & Paugam, Luc & Stolowy, Hervé, 2023, "Breaking Incommensurability Boundaries? On the Production and Publication of Inter-Paradigmatic Research," HEC Research Papers Series, HEC Paris, number 1474, Aug.
• Baudot, Lisa & Convery, Amanda & Kaufman, Matthew, 2023, "Reflections of Women Standard Setters in the United States," HEC Research Papers Series, HEC Paris, number 1482, Jun.
• Ali, Waqar, 2023, "The Differential Impact of Financial Reporting Complexity on Public and Private Debt Contracting: Evidence from ASU 2017-12," HEC Research Papers Series, HEC Paris, number 1494, Nov, DOI: 10.2139/ssrn.4594229.
• Kim, Jeong-Bon & Mensah, Albert & Paugam, Luc & Stolowy, Hervé, 2023, "Some Seem to Know: Banks’ Lending Decisions After Activist Short Sellers’ Attacks," HEC Research Papers Series, HEC Paris, number 1497, Oct, DOI: 10.2139/ssrn.4567750.
• Kund, Arndt-Gerrit & Rugilo, Daniel, 2023, "Does IFRS 9 increase banks’ resilience?," Working Paper Series, European Central Bank, number 2792, Mar.
• Gambacorta, Leonardo & Polizzi, Salvatore & Reghezza, Alessio & Scannella, Enzo, 2023, "Do banks practice what they preach? Brown lending and environmental disclosure in the euro area," Working Paper Series, European Central Bank, number 2872, Nov.
• Choi, Jung Ho & Ierokomos, Surya & Sterling, Adina, 2023, "Breaking Down Information Inequality: Evidence from a Field Experiment in the Technology Industry," Research Papers, Stanford University, Graduate School of Business, number 4119, Aug.
• Reichelstein, Stefan, 2023, "Carbon Emission Statements: Balance Sheets and Flow Statements," Research Papers, Stanford University, Graduate School of Business, number 4123, Oct.
• Obiedah Mohammad Alqudah & Safrul Izani Mohd Salleh, 2023, "The Realities and Expectations of Calculating Government Service Costs: An Analysis of Jordanian Hospitals," International Journal of Economics and Financial Issues, Econjournals, volume 13, issue 1, pages 65-72, January.
• Md. Sumon Hossain & Md. Johir Rayhan & Maeen Uddin & S.M. Masudur Rahman, 2023, "Analyzing the Level of CSR Practices in Relation to Customer Satisfaction in the Context of Banking Industry in Bangladesh," International Journal of Economics and Financial Issues, Econjournals, volume 13, issue 4, pages 92-101, July.
• Niluthpaul Sarker & S. M. Khaled Hossain, 2023, "Ownership Structure and Financial Distress: Investigating the Moderating Effect of Audit Quality," International Journal of Economics and Financial Issues, Econjournals, volume 13, issue 6, pages 187-202, November.
• Newman Wadesango & Justice Walter Ruwende & Lovemore Sitsha, 2023, "Evaluating the Impact of Financial Management Practices on an Organization’s Financial Performance: A Case Study of Hwange Colliery Company," International Journal of Economics and Financial Issues, Econjournals, volume 13, issue 6, pages 203-208, November.
• Christa Van der Walt & Banele Dlamini & Danie P Schutte, 2023, "Exploring the Accounting Treatment of Exploration and Evaluation Activities in the Extraction Industry in South Africa and Australia," International Journal of Economics and Financial Issues, Econjournals, volume 13, issue 6, pages 30-34, November.
• L. J. Basson & Gary van Vuuren, 2023, "Through-the-cycle to Point-in-time Probabilities of Default Conversion: Inconsistencies in the Vasicek Approach," International Journal of Economics and Financial Issues, Econjournals, volume 13, issue 6, pages 42-52, November.
• Anis Ali & Nadeem Fatima, 2023, "Do the Size of Oil and Gas Firms Govern their Financial Performance? With Special Reference to Indian Oil and Gas Firms," International Journal of Energy Economics and Policy, Econjournals, volume 13, issue 2, pages 166-174, March.
• Anis Ali & Nadeem Fatima, 2023, "Growth and Financial Performance Governance by the Total Resources: A Case of Indian Downstream Oil and Gas Firms," International Journal of Energy Economics and Policy, Econjournals, volume 13, issue 3, pages 141-148, May.
• Mohammad Aladwan & Omar Alsinglawi & Omar M. Alhawatmeh & Mohammad Almaharmeh, 2023, "Corporate Financial Performance and the Intervening Role of Energy Operating Costs: The Case of Jordanian Electricity Sector," International Journal of Energy Economics and Policy, Econjournals, volume 13, issue 5, pages 202-212, September.
• Mohammad Ahmad Shehadeh & Suleiman Hussein Al-Beshtawi, 2023, "Impact of Lean Accounting on Value of the Company at the Jordanian Industrial Companies," International Review of Management and Marketing, Econjournals, volume 13, issue 1, pages 29-40, January.
• Nyanine Chuele Fonou Dombeu & Bomi Cyril Nomlala, 2023, "Earnings Quality Research: Trend, Recent Evidence and Future Direction," International Review of Management and Marketing, Econjournals, volume 13, issue 5, pages 1-8, September.
• Songul KAKILLI ACARAVCI & Ibrahim ASIL, 2023, "Hedef Maliyetleme Sistemi: Bir Uretim Ýsletmesinde Uygulama," Isletme ve Iktisat Calismalari Dergisi, Econjournals, volume 11, issue 2, pages 54-69.
• Mlindeni Celinhlalo Siyaya & Andrew Enaifoghe & Chinaza Uleanya & Bongani Thulani Gamede, 2023, "The Impact of Information Communication Technology in teaching accounting in South African secondary schools," Social Sciences and Education Research Review, Department of Communication, Journalism and Education Sciences, University of Craiova, volume 10, issue 2, pages 270-279, December, DOI: 10.5281/zenodo.15254287.
• Wiesen, Taylor, 2023, "Aggregate earnings and market expectations in United States presidential election prediction markets," Advances in accounting, Elsevier, volume 60, issue C, DOI: 10.1016/j.adiac.2022.100639.
• Afzali, Mansoor, 2023, "Corporate culture and financial statement comparability," Advances in accounting, Elsevier, volume 60, issue C, DOI: 10.1016/j.adiac.2022.100640.
• Almand, Andrew & Cantrell, Brett & Dickinson, Victoria, 2023, "Accruals and firm life cycle: Improving regulatory earnings management detection," Advances in accounting, Elsevier, volume 60, issue C, DOI: 10.1016/j.adiac.2023.100642.
• Stone, Gregory & Walton, Stephanie & Zhang, Yibo (James), 2023, "The impact of online tax community advice on individual taxpayer decision making," Advances in accounting, Elsevier, volume 63, issue C, DOI: 10.1016/j.adiac.2023.100676.
• Zhou, Fuzhao & Shao, Pei & Xie, Feixue & Huang, Jianning, 2023, "The governance role of lender monitoring: Evidence from Borrowers' tax planning," Advances in accounting, Elsevier, volume 63, issue C, DOI: 10.1016/j.adiac.2023.100679.
• Kuselias, Stephen & Agoglia, Christopher P. & Wang, Elaine Ying, 2023, "The effect of team member proximity and assignment length on audit staff reliance on a supervisor's preferences," Accounting, Organizations and Society, Elsevier, volume 105, issue C, DOI: 10.1016/j.aos.2022.101391.
• Libby, Theresa & Olczak, Wioleta, 2023, "Narcissism in the workforce: How employees respond to contract frame," Accounting, Organizations and Society, Elsevier, volume 106, issue C, DOI: 10.1016/j.aos.2022.101415.
• Kuselias, Stephen & Earley, Christine E. & Perreault, Stephen J., 2023, "The impact of firm affiliation on accountants’ error reporting decisions," Accounting, Organizations and Society, Elsevier, volume 108, issue C, DOI: 10.1016/j.aos.2023.101452.
• Deore, Aishwarrya & Mahlendorf, Matthias D. & Wu, Fan, 2023, "CEOs' structural power, prestige power, and target ratcheting," Accounting, Organizations and Society, Elsevier, volume 110, issue C, DOI: 10.1016/j.aos.2023.101469.
• Clor-Proell, Shana & MacKenzie, Nikki & Rennekamp, Kristina & Rupar, Kathy, 2023, "Invest in what you know? How customer investors react to corporate restatements," Accounting, Organizations and Society, Elsevier, volume 111, issue C, DOI: 10.1016/j.aos.2023.101496.
• Makridis, Christos A. & Schloetzer, Jason D., 2023, "Extreme local temperatures lower expressed sentiment about U.S. economic conditions with implications for the stock returns of local firms," Journal of Behavioral and Experimental Finance, Elsevier, volume 37, issue C, DOI: 10.1016/j.jbef.2022.100710.
• Al-Hadi, Ahmed & Taylor, Grantley & Monzur Hasan, Mostafa & Eulaiwi, Baban, 2023, "Third-party auditor liability and financial restatements," The British Accounting Review, Elsevier, volume 55, issue 2, DOI: 10.1016/j.bar.2022.101084.
• Chen, Tao, 2023, "Common auditors and internal control similarity: Evidence from China," The British Accounting Review, Elsevier, volume 55, issue 2, DOI: 10.1016/j.bar.2022.101173.
• Wu, Xiting & Jiang, Haiyan & Lin, Hui & You, Jiaxing, 2023, "Why Muddy the Water? Short selling and the disclosure of proprietary information," The British Accounting Review, Elsevier, volume 55, issue 4, DOI: 10.1016/j.bar.2023.101204.
• Cao, Zhangfan & Rees, William & Zhang, Zhifang, 2023, "The effect of real earnings smoothing on corporate labour investment," The British Accounting Review, Elsevier, volume 55, issue 6, DOI: 10.1016/j.bar.2023.101178.
• Ketterer, Simeon & Dionysiou, Dionysia & Eierle, Brigitte & Tsalavoutas, Ioannis, 2023, "Validating implied cost of capital with realized returns by using alternative measures of cash-flow news," The British Accounting Review, Elsevier, volume 55, issue 6, DOI: 10.1016/j.bar.2023.101220.
• Xu, Jing & Pan, Zheyao & Tian, Gary (Gang), 2023, "Does the threat of enforcement of financial regulations affect the cost of equity in weak institutional environments?," The British Accounting Review, Elsevier, volume 55, issue 6, DOI: 10.1016/j.bar.2023.101233.
• Li, Zhuo & Wen, Fenghua & Huang, Zhijian James, 2023, "Asymmetric response to earnings news across different sentiment states: The role of cognitive dissonance," Journal of Corporate Finance, Elsevier, volume 78, issue C, DOI: 10.1016/j.jcorpfin.2022.102343.
• Regier, Matthias & Rouen, Ethan, 2023, "The stock market valuation of human capital creation," Journal of Corporate Finance, Elsevier, volume 79, issue C, DOI: 10.1016/j.jcorpfin.2023.102384.
• Eichfelder, Sebastian & Jacob, Martin & Schneider, Kerstin, 2023, "Do tax incentives affect investment quality?," Journal of Corporate Finance, Elsevier, volume 80, issue C, DOI: 10.1016/j.jcorpfin.2023.102403.
• Cheng, Lin & Jin, Qinglu & Ma, Hui, 2023, "Tone emphasis and insider trading," Journal of Corporate Finance, Elsevier, volume 80, issue C, DOI: 10.1016/j.jcorpfin.2023.102419.
• Dimmock, Stephen G. & Feng, Fan & Zhang, Huai, 2023, "Mutual funds' capital gains lock-in and earnings management," Journal of Corporate Finance, Elsevier, volume 80, issue C, DOI: 10.1016/j.jcorpfin.2023.102422.
• Liu, Junhao & Hope, Ole-Kristian & Hu, Danqi, 2023, "Earnings announcements in China: Overnight-intraday disparity," Journal of Corporate Finance, Elsevier, volume 82, issue C, DOI: 10.1016/j.jcorpfin.2023.102471.
• Wang, Sumingyue & Wang, Xinlu & Xu, Liang, 2023, "Debt maturity structure and the quality of risk disclosures," Journal of Corporate Finance, Elsevier, volume 83, issue C, DOI: 10.1016/j.jcorpfin.2023.102503.
• Yang, Bin & An, Zhe & Gao, Xin & Li, Donghui, 2023, "Trademarks and the cost of equity capital," Journal of Corporate Finance, Elsevier, volume 83, issue C, DOI: 10.1016/j.jcorpfin.2023.102504.
• Azevedo, Vitor, 2023, "Analysts’ underreaction and momentum strategies," Journal of Economic Dynamics and Control, Elsevier, volume 146, issue C, DOI: 10.1016/j.jedc.2022.104560.
• Zhang, Ming & Du, Panpan & Tu, Xianjin, 2023, "The role of intangible assets in promoting the sustainability of agri-food enterprises: Evidence from China," Economic Analysis and Policy, Elsevier, volume 77, issue C, pages 928-939, DOI: 10.1016/j.eap.2022.12.028.
• Jian, Jian-hui & Hu, Dan & Tian, Haiyan & Long, Chengfeng & Yang, Fan, 2023, "Political uncertainty, officials’ characteristics heterogeneity and firm cost stickiness," Economic Analysis and Policy, Elsevier, volume 78, issue C, pages 776-791, DOI: 10.1016/j.eap.2023.04.012.
• Xu, Jian & Sheng, Yan, 2023, "Regulations, politics, and firm green innovation," Economic Analysis and Policy, Elsevier, volume 80, issue C, pages 13-32, DOI: 10.1016/j.eap.2023.07.014.
• Xiu, Zongfeng & Liu, Ran & Feng, Pengshuo & Yin, Jingwei, 2023, "Does social culture matter for firms' access to trade credit? Evidence from China," Economic Modelling, Elsevier, volume 119, issue C, DOI: 10.1016/j.econmod.2022.106163.
• Xu, Ronghua & Shen, Yuxin & Liu, Meng & Li, Lu & Xia, Xuehua & Luo, Kaixin, 2023, "Can government subsidies improve innovation performance? Evidence from Chinese listed companies," Economic Modelling, Elsevier, volume 120, issue C, DOI: 10.1016/j.econmod.2022.106151.
• Shang, Duo & Yuan, Dongliang & Li, Dehui & Lin, Qi, 2023, "Independent directors’ geographic distance, high-speed railway, and corporate cash holdings," Economic Modelling, Elsevier, volume 121, issue C, DOI: 10.1016/j.econmod.2023.106213.
• Wen, Huiyu & Fang, Jincheng & Gao, Haoyu, 2023, "How FinTech improves financial reporting quality? Evidence from earnings management," Economic Modelling, Elsevier, volume 126, issue C, DOI: 10.1016/j.econmod.2023.106435.
• Jeanne, Amar & Demaria, Samira & Rigot, Sandra, 2023, "What are the drivers of corporates' climate transparency? Evidence from the S&P 1200 index," Ecological Economics, Elsevier, volume 213, issue C, DOI: 10.1016/j.ecolecon.2023.107945.
• Caylor, Marcus & Hong, Duanping & Park, Hyungshin & Qu, Hong, 2023, "Do analysts anchor on public signals in forecasting the target price of disruptive technology firms?," Economics Letters, Elsevier, volume 228, issue C, DOI: 10.1016/j.econlet.2023.111183.
• De Vito, Antonio & Pancotto, Livia & Perdichizzi, Salvatore & Reghezza, Alessio, 2023, "Don’t go on holiday in August! Market reaction to an unexpected windfall tax on banks," Economics Letters, Elsevier, volume 233, issue C, DOI: 10.1016/j.econlet.2023.111407.
• Fernández-Rodríguez, Elena & García-Fernández, Roberto & Martínez-Arias, Antonio, 2023, "Institutional determinants of the effective tax rate in G7 and BRIC countries," Economic Systems, Elsevier, volume 47, issue 2, DOI: 10.1016/j.ecosys.2023.101079.
• Alsuhaibani, Waleed & Houmes, Robert & Wang, Daphne, 2023, "The evolution of financial reporting quality for companies listed on the Tadawul Stock Exchange in Saudi Arabia: New emerging markets' evidence," Emerging Markets Review, Elsevier, volume 55, issue C, DOI: 10.1016/j.ememar.2023.101009.
• Wang, Yang & Ashton, John K. & Jaafar, Aziz, 2023, "Financial statement fraud, recidivism and punishment," Emerging Markets Review, Elsevier, volume 56, issue C, DOI: 10.1016/j.ememar.2023.101033.
• Ning, Shuying & Lin, Zhiyang, 2023, "Effect of accounting information manipulation on innovation: Evidence from China," Emerging Markets Review, Elsevier, volume 56, issue C, DOI: 10.1016/j.ememar.2023.101058.
• Hu, Jinshuai & Jiang, Haiyan & Wu, Yibing, 2023, "How does privatization affect cash dividends? Quasi-experimental evidence from China," Emerging Markets Review, Elsevier, volume 57, issue C, DOI: 10.1016/j.ememar.2023.101075.
• He, Jing & Lee, Dongyoung, 2023, "Say more to return less? Disclosure subsequent to successful technological innovation," Journal of Empirical Finance, Elsevier, volume 70, issue C, pages 403-426, DOI: 10.1016/j.jempfin.2022.12.012.
• Chen, Yangyang & Duong, Huu Nhan & Goyal, Abhinav & Veeraraghavan, Madhu, 2023, "Social capital and the pricing of initial public offerings," Journal of Empirical Finance, Elsevier, volume 74, issue C, DOI: 10.1016/j.jempfin.2023.101418.
• Bui, Dien Giau & Chen, Yehning & Chen, Yan-Shing & Lin, Chih-Yung, 2023, "Managerial ability and financial statement disaggregation decisions," Journal of Empirical Finance, Elsevier, volume 74, issue C, DOI: 10.1016/j.jempfin.2023.101427.
• Gong, Di & Huizinga, Harry & Li, Tianshi & Zhu, Jigao, 2023, "Goodhart’s law in China: Bank branching regulation and window dressing," Journal of Empirical Finance, Elsevier, volume 74, issue C, DOI: 10.1016/j.jempfin.2023.101434.
• Düsterhöft, Maximilian & Schiemann, Frank & Walther, Thomas, 2023, "Let’s talk about risk! Stock market effects of risk disclosure for European energy utilities," Energy Economics, Elsevier, volume 125, issue C, DOI: 10.1016/j.eneco.2023.106794.
• Fu, Zheng & Ma, Yechi & Li, Suyang & Qiao, Lu, 2023, "Peer performance and the asymmetric timeliness of earnings recognition," International Review of Financial Analysis, Elsevier, volume 85, issue C, DOI: 10.1016/j.irfa.2022.102427.