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

2022

• Wu, Di & Gao, Shenghao & Chan, Kam C. & Cheng, Xiaoke, 2022, "Do firms strategically respond to retail investors on the online interactive information disclosure platform?," Finance Research Letters, Elsevier, volume 47, issue PA, DOI: 10.1016/j.frl.2021.102631.
• Pathak, Rajesh & Gupta, Ranjan Das, 2022, "Environmental, social and governance performance and earnings management – The moderating role of law code and creditor's rights," Finance Research Letters, Elsevier, volume 47, issue PA, DOI: 10.1016/j.frl.2022.102849.
• Hu, Yuanyuan & Fang, Jiali, 2022, "Peer Effects in Directors’ and Officers’ Liability Insurance: Evidence from China," Finance Research Letters, Elsevier, volume 47, issue PB, DOI: 10.1016/j.frl.2022.102731.
• Li, Tongxia & Lu, Chun & Si, Ieong Cheng & Zhao, Zucheng, 2022, "Employment protection and the cost of equity capital: Evidence from wrongful discharge laws," Finance Research Letters, Elsevier, volume 47, issue PB, DOI: 10.1016/j.frl.2022.102765.
• Cao, Zhiqi & Wu, Wenfeng, 2022, "Ownership breadth: Investor recognition or short-sale constraints?," Finance Research Letters, Elsevier, volume 47, issue PB, DOI: 10.1016/j.frl.2022.102847.
• Achakzai, Muhammad Atif Khan & Juan, Peng, 2022, "Using machine learning Meta-Classifiers to detect financial frauds," Finance Research Letters, Elsevier, volume 48, issue C, DOI: 10.1016/j.frl.2022.102915.
• Wu, Ying & Zhang, Yi & Li, Guangzi & Li, Fang, 2022, "Do property rights matter for bank loans? Evidence from China," Finance Research Letters, Elsevier, volume 48, issue C, DOI: 10.1016/j.frl.2022.102964.
• Chardonnens, Patrick & Fiechter, Peter & Wallmeier, Martin, 2022, "The disappearance of the zero-earnings discontinuity: SOX, dotcom boom or gradual decline?," Finance Research Letters, Elsevier, volume 49, issue C, DOI: 10.1016/j.frl.2022.103033.
• Liu, Kaiyi & Yuan, Xianghui & Wang, Chen & Hou, Wenxuan, 2022, "Silence is golden? Responses to rumors by Chinese listed firms," Finance Research Letters, Elsevier, volume 49, issue C, DOI: 10.1016/j.frl.2022.103055.
• El-Helaly, Moataz & Al-Dah, Bilal, 2022, "Related party transactions and dividend payouts," Finance Research Letters, Elsevier, volume 49, issue C, DOI: 10.1016/j.frl.2022.103114.
• Le, Anh-Tuan & Tran, Thao Phuong & Cheng, Tzu-Chang Forrest, 2022, "Do female directors mitigate asymmetric cost behavior? Evidence from international data," Finance Research Letters, Elsevier, volume 49, issue C, DOI: 10.1016/j.frl.2022.103121.
• Petkevich, Alex & Samdani, Taufique, 2022, "The equilibrium prices of auction IPO securities: Empirical evidence," Journal of Financial Markets, Elsevier, volume 57, issue C, DOI: 10.1016/j.finmar.2021.100629.
• Chakrabarty, Bidisha & Moulton, Pamela C. & Wang, Xu (Frank), 2022, "Attention: How high-frequency trading improves price efficiency following earnings announcements," Journal of Financial Markets, Elsevier, volume 57, issue C, DOI: 10.1016/j.finmar.2021.100690.
• de Jong, Abe & Kooijmans, Tim & Veld, Chris, 2022, "Legal risk and information spillover through private lender reports," Journal of Financial Markets, Elsevier, volume 60, issue C, DOI: 10.1016/j.finmar.2022.100706.
• Colak, Gonul & Liljeblom, Eva, 2022, "Easy cleanups or forbearing improvements: The effect of CEO tenure on successor’s performance," Journal of Financial Stability, Elsevier, volume 63, issue C, DOI: 10.1016/j.jfs.2022.101072.
• Elnahass, Marwa & Salama, Aly & Trinh, Vu Quang, 2022, "Firm valuations and board compensation: Evidence from alternative banking models," Global Finance Journal, Elsevier, volume 51, issue C, DOI: 10.1016/j.gfj.2020.100553.
• Haga, Jesper & Huhtamäki, Fredrik & Sundvik, Dennis, 2022, "Employee effort and earnings management," Global Finance Journal, Elsevier, volume 53, issue C, DOI: 10.1016/j.gfj.2021.100622.
• Espahbodi, Reza & Liu, Nan & Weigand, Robert A., 2022, "Opportunistic earnings management or performance-related effects? Evidence from dividend-paying firms," Global Finance Journal, Elsevier, volume 54, issue C, DOI: 10.1016/j.gfj.2021.100636.
• Papík, Mário & Papíková, Lenka, 2022, "Detecting accounting fraud in companies reporting under US GAAP through data mining," International Journal of Accounting Information Systems, Elsevier, volume 45, issue C, DOI: 10.1016/j.accinf.2022.100559.
• Liu, Lihua & Shu, Haicheng, 2022, "Mandatory dividend policy and perk consumption: Evidence from state-owned business groups in China," Journal of International Financial Markets, Institutions and Money, Elsevier, volume 77, issue C, DOI: 10.1016/j.intfin.2022.101536.
• Sundgren, Stefan & Alexeyeva, Irina, 2022, "Entrepreneurs’ legal infractions and hidden information: Evidence from small business bankruptcies," International Review of Law and Economics, Elsevier, volume 69, issue C, DOI: 10.1016/j.irle.2021.106044.
• Ege, Matthew S. & Stuber, Sarah B., 2022, "Are auditors rewarded for low audit quality? The case of auditor lenience in the insurance industry," Journal of Accounting and Economics, Elsevier, volume 73, issue 1, DOI: 10.1016/j.jacceco.2021.101424.
• Ball, Ray & Nikolaev, Valeri V., 2022, "On earnings and cash flows as predictors of future cash flows," Journal of Accounting and Economics, Elsevier, volume 73, issue 1, DOI: 10.1016/j.jacceco.2021.101430.
• Yang, Ling, 2022, "An information quality-based explanation for loan loss allowance inadequacy during the 2008 financial crisis," Journal of Accounting and Economics, Elsevier, volume 73, issue 1, DOI: 10.1016/j.jacceco.2021.101433.
• Laurion, Henry & Sloan, Richard, 2022, "When does forecasting GAAP earnings entail unreasonable effort?," Journal of Accounting and Economics, Elsevier, volume 73, issue 1, DOI: 10.1016/j.jacceco.2021.101437.
• Yue, Heng & Zhang, Liandong & Zhong, Qinlin, 2022, "The politics of bank opacity," Journal of Accounting and Economics, Elsevier, volume 73, issue 2, DOI: 10.1016/j.jacceco.2021.101452.
• Hsu, Charles & Wang, Rencheng & Whipple, Benjamin C., 2022, "Non-GAAP earnings and stock price crash risk," Journal of Accounting and Economics, Elsevier, volume 73, issue 2, DOI: 10.1016/j.jacceco.2021.101473.
• Umar, Tarik, 2022, "Complexity aversion when SeekingAlpha," Journal of Accounting and Economics, Elsevier, volume 73, issue 2, DOI: 10.1016/j.jacceco.2021.101477.
• Chen, Gary & Tian, Xiaoli (Shaolee) & Yu, Miaomiao, 2022, "Redact to protect? Customers' incentive to protect information and suppliers’ disclosure strategies," Journal of Accounting and Economics, Elsevier, volume 74, issue 1, DOI: 10.1016/j.jacceco.2022.101490.
• Stoffman, Noah & Woeppel, Michael & Yavuz, M. Deniz, 2022, "Small innovators: No risk, No return," Journal of Accounting and Economics, Elsevier, volume 74, issue 1, DOI: 10.1016/j.jacceco.2022.101492.
• Dordzhieva, Aysa & Laux, Volker & Zheng, Ronghuo, 2022, "Signaling private information via accounting system design," Journal of Accounting and Economics, Elsevier, volume 74, issue 1, DOI: 10.1016/j.jacceco.2022.101494.
• Dichev, Ilia D. & Qian, Jingyi, 2022, "The benefits of transaction-level data: The case of NielsenIQ scanner data," Journal of Accounting and Economics, Elsevier, volume 74, issue 1, DOI: 10.1016/j.jacceco.2022.101495.
• Huang, Allen H. & Lin, An-Ping & Zang, Amy Y., 2022, "Cross-industry information sharing among colleagues and analyst research," Journal of Accounting and Economics, Elsevier, volume 74, issue 1, DOI: 10.1016/j.jacceco.2022.101496.
• Rennekamp, Kristina M. & Sethuraman, Mani & Steenhoven, Blake A., 2022, "Engagement in earnings conference calls," Journal of Accounting and Economics, Elsevier, volume 74, issue 1, DOI: 10.1016/j.jacceco.2022.101498.
• Blankespoor, Elizabeth, 2022, "Understanding investor interaction with firm information: A discussion of Lee and Zhong (2022)," Journal of Accounting and Economics, Elsevier, volume 74, issue 2, DOI: 10.1016/j.jacceco.2022.101523.
• Lee, Charles M.C. & Zhong, Qinlin, 2022, "Shall we talk? The role of interactive investor platforms in corporate communication," Journal of Accounting and Economics, Elsevier, volume 74, issue 2, DOI: 10.1016/j.jacceco.2022.101524.
• Darendeli, Alper & Fiechter, Peter & Hitz, Jörg-Markus & Lehmann, Nico, 2022, "The role of corporate social responsibility (CSR) information in supply-chain contracting: Evidence from the expansion of CSR rating coverage," Journal of Accounting and Economics, Elsevier, volume 74, issue 2, DOI: 10.1016/j.jacceco.2022.101525.
• Christensen, Hans B., 2022, "Is corporate transparency the solution to political failure on our greatest problems? A discussion of Darendeli, Fiechter, Hitz, and Lehmann (2022)," Journal of Accounting and Economics, Elsevier, volume 74, issue 2, DOI: 10.1016/j.jacceco.2022.101542.
• Kim, Jinhwan & Olbert, Marcel, 2022, "How does private firm disclosure affect demand for public firm equity? Evidence from the global equity market," Journal of Accounting and Economics, Elsevier, volume 74, issue 2, DOI: 10.1016/j.jacceco.2022.101545.
• He, Liyu & Hsin-han Shen, Carl & Shiu, Cheng-Yi, 2022, "Is fair value information fairly priced? Evidence from IPOs in global capital markets✰," Journal of Banking & Finance, Elsevier, volume 135, issue C, DOI: 10.1016/j.jbankfin.2021.106368.
• Gkougkousi, Xanthi & John, Kose & Radhakrishnan, Suresh & Sadka, Gil & Saunders, Anthony, 2022, "Cross-sectional dispersion and bank performance," Journal of Banking & Finance, Elsevier, volume 138, issue C, DOI: 10.1016/j.jbankfin.2022.106461.
• Pasiouras, Fotios & Samet, Anis, 2022, "Social capital and the cost of bank equity: Cross-country evidence," Journal of Banking & Finance, Elsevier, volume 141, issue C, DOI: 10.1016/j.jbankfin.2022.106535.
• Elfers, Ferdinand & Koenraadt, Jeroen, 2022, "What you don’t know won’t hurt you: Market monitoring and bank supervisors’ preference for private information," Journal of Banking & Finance, Elsevier, volume 143, issue C, DOI: 10.1016/j.jbankfin.2022.106572.
• Jin, Hong-min & Su, Zhong-qin & Wang, Lu & Xiao, Zuoping, 2022, "Do academic independent directors matter? Evidence from stock price crash risk," Journal of Business Research, Elsevier, volume 144, issue C, pages 1129-1148, DOI: 10.1016/j.jbusres.2022.02.054.
• Romero, Jorge A., 2022, "Lobbying and political expenses: Complements or substitutes?," Journal of Business Research, Elsevier, volume 149, issue C, pages 558-575, DOI: 10.1016/j.jbusres.2022.05.028.
• Zhang, Dengjun & Xie, Yifan, 2022, "Customer environmental concerns and profit margin: Evidence from manufacturing firms," Journal of Economics and Business, Elsevier, volume 120, issue C, DOI: 10.1016/j.jeconbus.2022.106057.
• Hutton, Amy & Shu, Susan & Zheng, Xin, 2022, "Regulatory transparency and the alignment of private and public enforcement: Evidence from the public disclosure of SEC comment letters," Journal of Financial Economics, Elsevier, volume 145, issue 1, pages 297-321, DOI: 10.1016/j.jfineco.2021.07.011.
• Heese, Jonas & Pérez-Cavazos, Gerardo & Peter, Caspar David, 2022, "When the local newspaper leaves town: The effects of local newspaper closures on corporate misconduct," Journal of Financial Economics, Elsevier, volume 145, issue 2, pages 445-463, DOI: 10.1016/j.jfineco.2021.08.015.
• Graham, John R. & Grennan, Jillian & Harvey, Campbell R. & Rajgopal, Shivaram, 2022, "Corporate culture: Evidence from the field," Journal of Financial Economics, Elsevier, volume 146, issue 2, pages 552-593, DOI: 10.1016/j.jfineco.2022.07.008.
• Illueca, Manuel & Norden, Lars & Pacelli, Joseph & Udell, Gregory F., 2022, "Countercyclical prudential buffers and bank risk-taking," Journal of Financial Intermediation, Elsevier, volume 51, issue C, DOI: 10.1016/j.jfi.2022.100961.
• Hasan, Iftekhar & Kim, Incheol & Teng, Haimeng & Wu, Qiang, 2022, "The effect of foreign institutional ownership on corporate tax avoidance: International evidence," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 46, issue C, DOI: 10.1016/j.intaccaudtax.2021.100440.
• Olibe, Kingsley O. & Strawser, Robert H. & Strawser, William R., 2022, "The information content of earnings for UK firms disclosing under UK GAAP and IFRS," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 46, issue C, DOI: 10.1016/j.intaccaudtax.2022.100449.
• Kolias, Georgios & Koumanakos, Evangelos, 2022, "CEO duality and tax avoidance: Empirical evidence from Greece," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 47, issue C, DOI: 10.1016/j.intaccaudtax.2022.100465.
• Hwang, Seokyoun & Sarath, Bharat & Han, Seung-youb, 2022, "Auditor independence: The effect of auditors’ quality control efforts and corporate governance," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 47, issue C, DOI: 10.1016/j.intaccaudtax.2022.100470.
• Brasch, Annika & Eierle, Brigitte & Jarvis, Robin, 2022, "Research and development investments, development costs capitalization, and credit ratings: Exploratory evidence from UK R&D-active private firms," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 48, issue C, DOI: 10.1016/j.intaccaudtax.2022.100485.
• Georgakopoulos, Georgios & Gounopoulos, Dimitrios & Huang, Chen & Patsika, Victoria, 2022, "The impact of IFRS adoption on IPOs management earnings forecasts in Australia," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 48, issue C, DOI: 10.1016/j.intaccaudtax.2022.100490.
• Haga, Jesper & Högholm, Kenneth & Sundvik, Dennis, 2022, "Peer firms’ reporting frequency and stock price synchronicity: European evidence," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 49, issue C, DOI: 10.1016/j.intaccaudtax.2022.100505.
• Yang, Jingwen & Hemmings, Danial & Jaafar, Aziz & Jackson, Richard H.G., 2022, "The real earnings management gap between private and public firms: Evidence from Europe," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 49, issue C, DOI: 10.1016/j.intaccaudtax.2022.100506.
• Kabir, Humayun & Su, Li, 2022, "How did IFRS 15 affect the revenue recognition practices and financial statements of firms? Evidence from Australia and New Zealand," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 49, issue C, DOI: 10.1016/j.intaccaudtax.2022.100507.
• Deng, Kebin & Hu, Fang & Tian, Gary Gang & Zhong, Ziying, 2022, "Does the disclosure of internal control deficiency matter for accrual quality? Evidence from China," Journal of Contemporary Accounting and Economics, Elsevier, volume 18, issue 1, DOI: 10.1016/j.jcae.2021.100282.
• Chatterjee, Chandrani & Shroff, Arpita A. & Sivaramakrishnan, K., 2022, "Debt contracting and the goodwill debate," Journal of Contemporary Accounting and Economics, Elsevier, volume 18, issue 2, DOI: 10.1016/j.jcae.2022.100316.
• Nguyen, Hang Thu & Alphonse, Pascal & Nguyen, Hiep Manh, 2022, "Financial distress and the accrual anomaly," Journal of Contemporary Accounting and Economics, Elsevier, volume 18, issue 3, DOI: 10.1016/j.jcae.2022.100319.
• Wilson, Mark & Wang, Kun Tracy & Wu, Yue & Lau, Archie, 2022, "Institutional investors and earnings management associated with controlling shareholders' promises: Evidence from the split share structure reform in China," Journal of Contemporary Accounting and Economics, Elsevier, volume 18, issue 3, DOI: 10.1016/j.jcae.2022.100330.
• Jia, Jing & Li, Zhongtian, 2022, "Risk management committees and readability of risk management disclosure," Journal of Contemporary Accounting and Economics, Elsevier, volume 18, issue 3, DOI: 10.1016/j.jcae.2022.100336.
• Hu, Gang & Liu, Yiye & Wang, Jacqueline Wenjie & Zhou, Gaoguang & Zhu, Xindong, 2022, "Insider ownership and stock price crash risk around the globe," Pacific-Basin Finance Journal, Elsevier, volume 72, issue C, DOI: 10.1016/j.pacfin.2022.101714.
• Coulton, Jeffrey J. & Saune, Naibuka & Taylor, Stephen L., 2022, "Are analysts' cash flow forecasts associated with improved earnings quality? Australian evidence," Pacific-Basin Finance Journal, Elsevier, volume 73, issue C, DOI: 10.1016/j.pacfin.2022.101758.
• Merkoulova, Yulia & Zivanovic, Branislav, 2022, "Financial constraints and financing sources in mergers and acquisitions," Pacific-Basin Finance Journal, Elsevier, volume 74, issue C, DOI: 10.1016/j.pacfin.2022.101814.
• Tang, Liang & Wan, Xiangyu, 2022, "Economic policy uncertainty and stock price informativeness," Pacific-Basin Finance Journal, Elsevier, volume 75, issue C, DOI: 10.1016/j.pacfin.2022.101856.
• Jiang, Yahan & Wang, Cai & Li, Sha & Wan, Jing, 2022, "Do institutional investors' corporate site visits improve ESG performance? Evidence from China," Pacific-Basin Finance Journal, Elsevier, volume 76, issue C, DOI: 10.1016/j.pacfin.2022.101884.
• Khalifa, Mariem & Trabelsi, Samir & Matoussi, Hamadi, 2022, "Leverage, R&D expenditures, and accounting conservatism: Evidence from technology firms," The Quarterly Review of Economics and Finance, Elsevier, volume 84, issue C, pages 285-304, DOI: 10.1016/j.qref.2022.02.002.
• Parnes, Dror, 2022, "Banks' off-balance sheet manipulations," The Quarterly Review of Economics and Finance, Elsevier, volume 86, issue C, pages 314-331, DOI: 10.1016/j.qref.2022.07.011.
• Neururer, Thaddeus, 2022, "Meet-or-beat streak heterogeneity and equity prices," The Quarterly Review of Economics and Finance, Elsevier, volume 86, issue C, pages 455-470, DOI: 10.1016/j.qref.2022.09.003.
• Tan, Jianhua & Wang, Xiongyuan & Zhang, Peng, 2022, "Logistics service standardization and corporate innovation: Evidence from a natural experiment," International Review of Economics & Finance, Elsevier, volume 77, issue C, pages 549-565, DOI: 10.1016/j.iref.2021.09.010.
• Athavale, Manoj & Guo, Zhaorui & Meng, Yun & Zhang, Tianshu, 2022, "Diversity of signing auditors and audit quality: Evidence from capital market in China," International Review of Economics & Finance, Elsevier, volume 78, issue C, pages 554-571, DOI: 10.1016/j.iref.2021.12.020.
• Zhang, Linlang & Zhang, Zhe & Zhang, Peng & Wang, Xiongyuan, 2022, "Defend or remain quiet? Tax avoidance and the textual characteristics of the MD&A in annual reports," International Review of Economics & Finance, Elsevier, volume 79, issue C, pages 193-204, DOI: 10.1016/j.iref.2021.12.016.
• Cao, Shijiao & Wang, Jianqiong & Zhou, Jianan, 2022, "Pricing like things alike: The role of financial statement comparability in bond pricing," International Review of Economics & Finance, Elsevier, volume 79, issue C, pages 428-447, DOI: 10.1016/j.iref.2022.02.059.
• Wang, Fengrong & Mbanyele, William & Muchenje, Linda, 2022, "Economic policy uncertainty and stock liquidity: The mitigating effect of information disclosure," Research in International Business and Finance, Elsevier, volume 59, issue C, DOI: 10.1016/j.ribaf.2021.101553.
• Gu, Junjian, 2022, "Do at home as Romans do? CEO overseas experience and financial misconduct risk of emerging market firms," Research in International Business and Finance, Elsevier, volume 60, issue C, DOI: 10.1016/j.ribaf.2022.101624.
• Gao, Haoyu & Wen, Huiyu & Wang, Xingjian, 2022, "Pandemic effect on corporate financial asset holdings: Precautionary or return-chasing?," Research in International Business and Finance, Elsevier, volume 62, issue C, DOI: 10.1016/j.ribaf.2022.101750.
• Baig, Ahmed & DeLisle, R. Jared & Zaynutdinova, Gulnara R., 2022, "Index mutual fund ownership and financial reporting quality," Research in International Business and Finance, Elsevier, volume 62, issue C, DOI: 10.1016/j.ribaf.2022.101755.
• Vo, Nguyen Ngoc Thao & Nguyen, Thai Vu Hong & Phan, Duc Hong Thi, 2022, "Earnings management and bank risk-taking behavior in Asia-Pacific region," Research in International Business and Finance, Elsevier, volume 63, issue C, DOI: 10.1016/j.ribaf.2022.101785.
• Abdalla, Ahmed & Carabias, Jose M., 2022, "From accounting to economics: the role of aggregate special items in gauging the state of the economy," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 108540, Jan.
• Livdan, Dmitry & Nezlobin, Alexander, 2022, "Incentivizing irreversible investment," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 110531, Mar.
• Morley, Julia, 2022, "The pluralistic foundations of conceptual veiling," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 114359, May.
• Raghunandan, Aneesh & Rajgopal, Shiva, 2022, "Do ESG funds make stakeholder-friendly investments?," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 115234, Sep.
• Athanasakou, Vasiliki & Ferreira, Daniel & Goh, Lisa, 2022, "Changes in CEO stock option grants: a look at the numbers," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 115609, Aug.
• Chen, Ciao-Wei & Correia, Maria & Urcan, Oktay, 2023, "Accounting for leases and corporate investment," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 117182, May.
• Iselin, Michael & Johnson, Bret & Ott, Jacob & Raleigh, Jacob, 2022, "Protecting wall street or main street: SEC monitoring and enforcement of retail-owned firms," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 117743, Dec.
• Olga Golubeva, 2022, "Sustainability and technology: the contribution of “managerial talk” to the three pillars framework," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, volume 35, issue 9, pages 412-441, November, DOI: 10.1108/AAAJ-09-2021-5462.
• Huy Viet Hoang & Son Tung Ha & Manh Linh Tran & Thi Thu Trang Nguyen, 2022, "Is auditor tolerant of earnings management in socially responsible firms? Evidence from China," Asian Review of Accounting, Emerald Group Publishing Limited, volume 30, issue 5, pages 669-690, October, DOI: 10.1108/ARA-01-2022-0001.
• Shaojun Fan & Juan Chen & Hong Han, 2022, "Ownership concentration and accounting information consistency—evidence from Chinese listed companies," Asian Review of Accounting, Emerald Group Publishing Limited, volume 31, issue 1, pages 86-113, August, DOI: 10.1108/ARA-01-2022-0012.
• Murat Ocak & Serdar Ozkan & Gökberk Can, 2022, "Continuing professional education and audit quality: evidence from an emerging market," Asian Review of Accounting, Emerald Group Publishing Limited, volume 30, issue 4, pages 432-464, July, DOI: 10.1108/ARA-12-2021-0235.
• Peterson K. Ozili, 2022, "Sustainability Accounting," Contemporary Studies in Economic and Financial Analysis, Emerald Group Publishing Limited, "Managing Risk and Decision Making in Times of Economic Distress, Part A", DOI: 10.1108/S1569-37592022000108A039.
• Daniel Zdolšek & Vita Jagrič & Tjaša Štrukelj & Sabina Taškar Beloglavec, 2022, "The Path Towards International Non-financial Reporting Framework," Contemporary Studies in Economic and Financial Analysis, Emerald Group Publishing Limited, "Managing Risk and Decision Making in Times of Economic Distress, Part B", DOI: 10.1108/S1569-37592022000108B032.
• Mariya Shygun & Anastasiia Chystova, 2022, "Digital Aspects of Internal Audit of Tax Differences: Practical Experience of Ukraine," Contemporary Studies in Economic and Financial Analysis, Emerald Group Publishing Limited, "The New Digital Era: Digitalisation, Emerging Risks and Opportunities", DOI: 10.1108/S1569-37592022000109A004.
• Peterson K. Ozili, 2022, "Bank Income Smoothing During the COVID-19 Pandemic: Evidence from UK Banks," Contemporary Studies in Economic and Financial Analysis, Emerald Group Publishing Limited, "The New Digital Era: Other Emerging Risks and Opportunities", DOI: 10.1108/S1569-37592022000109B008.
• Lovinska Liudmyla & Kucheriava Maria, 2022, "Assessment of Financial Reporting Quality: Theoretical Background," Contemporary Studies in Economic and Financial Analysis, Emerald Group Publishing Limited, "The New Digital Era: Other Emerging Risks and Opportunities", DOI: 10.1108/S1569-37592022000109B009.
• Maria I. Kyriakou, 2022, "The effect of the financial crisis on audit quality: European evidence," International Journal of Accounting & Information Management, Emerald Group Publishing Limited, volume 30, issue 1, pages 143-158, January, DOI: 10.1108/IJAIM-07-2021-0135.
• Hui Li & Bruce Grundy, 2022, "The effect of investor sentiment and the structure of shareholder ownership on corporate investment," International Journal of Managerial Finance, Emerald Group Publishing Limited, volume 19, issue 1, pages 155-172, January, DOI: 10.1108/IJMF-11-2021-0558.
• Lei Zhu & Wanyi Chen & Qianwen Zheng, 2022, "Competitive or collaborative? Customer concentration and real earnings management," International Journal of Emerging Markets, Emerald Group Publishing Limited, volume 19, issue 8, pages 2091-2114, November, DOI: 10.1108/IJOEM-09-2021-1493.
• Malik Abu Afifa & Isam Saleh & Aseel Al-shoura & Hien Vo Van, 2022, "Nexus among board characteristics, earnings management and dividend payout: evidence from an emerging market," International Journal of Emerging Markets, Emerald Group Publishing Limited, volume 19, issue 1, pages 106-133, June, DOI: 10.1108/IJOEM-12-2021-1907.
• Serge Agbodjo & Konan Anderson Seny Kan & Solomon George Zori & Khaled Hussainey, 2022, "Unraveling the existence of the necessity and sufficiency of accounting information," Journal of Applied Accounting Research, Emerald Group Publishing Limited, volume 23, issue 5, pages 1095-1113, February, DOI: 10.1108/JAAR-03-2021-0077.
• Edit Lippai-Makra & Zsuzsanna Ilona Kovács & Gábor Dávid Kiss, 2022, "The non-financial reporting practices of Hungarian listed public interest entities considering the 2014/95/EU Directive," Journal of Applied Accounting Research, Emerald Group Publishing Limited, volume 23, issue 1, pages 301-318, January, DOI: 10.1108/JAAR-04-2021-0086.
• Ekaete Efretuei & Khaled Hussainey, 2022, "The fog index in accounting research: contributions and challenges," Journal of Applied Accounting Research, Emerald Group Publishing Limited, volume 24, issue 2, pages 318-343, August, DOI: 10.1108/JAAR-09-2021-0243.
• Hung Quang Bui & Tu Thanh Hoai & Hoa Anh Tran & Nguyen Phong Nguyen, 2022, "Performance implications of the interaction between the accountants’ participation in strategic decision-making and accounting capacity," Journal of Asian Business and Economic Studies, Emerald Group Publishing Limited, volume 30, issue 1, pages 68-82, November, DOI: 10.1108/JABES-04-2022-0087.
• Redhwan Aldhamari & Mohamad Naimi Mohamad Nor & Omar Al Farooque & Haithm Mohammed Al-sabri, 2022, "Risk committee and stock price crash risk in the Malaysian financial sector: the moderating role of institutional ownership," Journal of Accounting in Emerging Economies, Emerald Group Publishing Limited, volume 13, issue 3, pages 509-540, July, DOI: 10.1108/JAEE-09-2021-0298.
• Amitav Saha, 2022, "Financial reporting quality during a crisis: a systematic review," Journal of Accounting Literature, Emerald Group Publishing Limited, volume 44, issue 2/3, pages 154-176, October, DOI: 10.1108/JAL-01-2022-0013.
• Stavros Degiannakis & George Giannopoulos & Salma Ibrahim & Bjørn N. Jørgensen, 2022, "An alternative approach to detect earnings management to meet or beat benchmarks," Journal of Accounting Literature, Emerald Group Publishing Limited, volume 45, issue 1, pages 64-99, November, DOI: 10.1108/JAL-02-2022-0027.
• Johnny Jermias & Fatih Yigit, 2022, "Investigating the effects of innovation intensity and lenders’ monitoring on the relation between financial slack and performance," Journal of Accounting & Organizational Change, Emerald Group Publishing Limited, volume 19, issue 3, pages 494-512, September, DOI: 10.1108/JAOC-05-2022-0078.
• Sharlene Sheetal Narayan Biswas & Chris Akroyd & Norio Sawabe, 2022, "Management control systems effect on the micro-level processes of product innovation," Journal of Accounting & Organizational Change, Emerald Group Publishing Limited, volume 19, issue 2, pages 326-350, June, DOI: 10.1108/JAOC-07-2021-0093.
• Hanan Hasan Almarhabi & Kamran Ahmed & Paul Mather, 2022, "Enduring corporate political connections and loan contracting: evidence from the GCC countries," Journal of Accounting & Organizational Change, Emerald Group Publishing Limited, volume 19, issue 1, pages 89-114, May, DOI: 10.1108/JAOC-08-2021-0117.
• Peterson K. Ozili, 2022, "Determinants of bank income smoothing using loan loss provisions in the United Kingdom," Journal of Economic and Administrative Sciences, Emerald Group Publishing Limited, volume 40, issue 3, pages 641-657, February, DOI: 10.1108/JEAS-09-2021-0192.
• Alberto Clavería Navarrete & Amalia Carrasco Gallego, 2022, "Forensic accounting tools for fraud deterrence: a qualitative approach," Journal of Financial Crime, Emerald Group Publishing Limited, volume 30, issue 3, pages 840-854, May, DOI: 10.1108/JFC-03-2022-0068.
• Kimberly Gleason & Yezen H. Kannan & Christian Rauch, 2022, "Fraud in startups: what stakeholders need to know," Journal of Financial Crime, Emerald Group Publishing Limited, volume 29, issue 4, pages 1191-1221, June, DOI: 10.1108/JFC-12-2021-0264.
• Saeed Rabea Baatwah & Ali Ali Al-Ansi & Ehsan Saleh Almoataz & Zalailah Salleh, 2022, "Toward understanding the self-efficacy of external auditors during COVID-19: empirical testing of traditional sources and virtual audit proficiency," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, volume 21, issue 4, pages 867-894, November, DOI: 10.1108/JFRA-06-2022-0223.
• Yu Zhou & Jiaxin Liu & Dongliang Lei, 2022, "The effect of financial reporting regimes on audit report lags and audit fees: evidence from firms cross-listed in the USA," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, volume 22, issue 4, pages 917-941, June, DOI: 10.1108/JFRA-09-2021-0261.
• Salah Kayed & Rasmi Meqbel, 2022, "Earnings management and tone management: evidence from FTSE 350 companies," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, volume 22, issue 4, pages 842-867, May, DOI: 10.1108/JFRA-10-2021-0373.
• Malik Muneer Abu Afifa & Hien Vo Van & Trang Le Hoang Van, 2022, "Blockchain adoption in accounting by an extended UTAUT model: empirical evidence from an emerging economy," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, volume 21, issue 1, pages 5-44, March, DOI: 10.1108/JFRA-12-2021-0434.
• Dina El Mahdy & Jia Hao & Yu Cong, 2022, "Audit committee financial expertise and information asymmetry," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, volume 22, issue 5, pages 1119-1151, October, DOI: 10.1108/JFRA-12-2021-0440.
• Erekle Pirveli, 2022, "Corporate disclosure timing under IFRS: the case of emerging Georgia," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, volume 22, issue 5, pages 1253-1283, August, DOI: 10.1108/JFRA-12-2021-0443.
• Ana Filipa Duarte & Inês Lisboa & Pedro Carreira, 2022, "Does earnings quality impact firms’ performance? The case of Portuguese SMEs from the mold sector," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, volume 22, issue 4, pages 894-916, May, DOI: 10.1108/JFRA-12-2021-0444.
• Isam Saleh & Yahya Marei & Maha Ayoush & Malik Muneer Abu Afifa, 2022, "Big Data analytics and financial reporting quality: qualitative evidence from Canada," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, volume 21, issue 1, pages 83-104, July, DOI: 10.1108/JFRA-12-2021-0489.
• Adel Almasarwah & Wasfi Alrawabdeh & Walid Masadeh & Munther Al-Nimer, 2022, "Corporate governance: association the spots between institutional enhancement, organisational modification and earnings quality," Journal of Financial Regulation and Compliance, Emerald Group Publishing Limited, volume 30, issue 2, pages 240-262, January, DOI: 10.1108/JFRC-04-2021-0027.
• Abdul Rafay, 2022, "Related party disclosures in financial reporting for Islamic banks," Journal of Islamic Accounting and Business Research, Emerald Group Publishing Limited, volume 13, issue 7, pages 997-1017, April, DOI: 10.1108/JIABR-03-2020-0066.
• Safaa Alsmadi & Ahmad Alkhataybeh & Mohammad Ziad Shakhatreh, 2022, "Corporate cash holdings and disclosure violations: an empirical investigation of Jordanian listed companies," Journal of Islamic Accounting and Business Research, Emerald Group Publishing Limited, volume 13, issue 3, pages 568-580, January, DOI: 10.1108/JIABR-07-2021-0199.
• Zhongtian Li & Jing Jia & Larelle Chapple, 2022, "Board gender diversity and firm risk: international evidence," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 37, issue 4, pages 438-463, March, DOI: 10.1108/MAJ-05-2021-3157.
• Chengang Ye & Yanyan Wang & Yongmin Wu & Ming Jiang & Yasir Shahab & Yang Lu, 2022, "Confucianism and auditor changes: evidence from China," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 37, issue 6, pages 625-656, May, DOI: 10.1108/MAJ-06-2021-3184.
• Hanwen Chen & Siyi Liu & Xin Liu & Jiani Wang, 2022, "Do socially responsible audit firms provide higher audit quality? An investigation of corporate social responsibility activity in audit firms," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 38, issue 2, pages 206-240, October, DOI: 10.1108/MAJ-10-2021-3348.
• Abiot Tessema & Heba Abou-El-Sood, 2022, "Audit rotation, information asymmetry and the role of political connections: international evidence," Meditari Accountancy Research, Emerald Group Publishing Limited, volume 31, issue 5, pages 1352-1385, August, DOI: 10.1108/MEDAR-03-2021-1226.
• Huifa Chen & Yuan George Shan & Qingliang Tang & Junru Zhang, 2022, "Spatial variability and temporal patterns of internal price of carbon: a transitional management perspective," Meditari Accountancy Research, Emerald Group Publishing Limited, volume 31, issue 3, pages 729-761, February, DOI: 10.1108/MEDAR-06-2021-1357.
• Zhuoan Feng & Lina Zixuan Li & Hau Yan Wong & Jilnaught Wong, 2022, "Regulatory intervention and audit quality: new evidence from audit firm suspension," Meditari Accountancy Research, Emerald Group Publishing Limited, volume 31, issue 5, pages 1165-1189, May, DOI: 10.1108/MEDAR-07-2021-1372.
• Quyen Le & Alireza Vafaei & Kamran Ahmed & Shawgat Kutubi, 2022, "Busy boards and accounting conservatism – an Australian perspective," Meditari Accountancy Research, Emerald Group Publishing Limited, volume 31, issue 4, pages 970-1014, April, DOI: 10.1108/MEDAR-10-2021-1466.
• Sungsil Lee, 2022, "Changes in the effect of corporate tax avoidance on the cost of debt over the past 25 years," Pacific Accounting Review, Emerald Group Publishing Limited, volume 34, issue 2, pages 293-309, January, DOI: 10.1108/PAR-03-2021-0031.
• Mahfuja Malik & Eunsup Daniel Shim, 2022, "Empirical examination of the direct and moderating role of corporate social responsibility in top executive compensation," Pacific Accounting Review, Emerald Group Publishing Limited, volume 34, issue 5, pages 708-727, May, DOI: 10.1108/PAR-09-2021-0162.
• Kais Baatour & Moufida Ben Saada, 2022, "Regulatory accounting environment, cultural values and board efficacy in developing countries," PSU Research Review, Emerald Group Publishing Limited, volume 8, issue 2, pages 428-442, June, DOI: 10.1108/PRR-07-2021-0036.
• Yu Jiang & Adrian C.H. Lei & Tao Wang & Chuntao Li, 2022, "Corporate site visits, private information communication, and earnings management: evidence from China," Review of Accounting and Finance, Emerald Group Publishing Limited, volume 21, issue 4, pages 249-273, June, DOI: 10.1108/RAF-06-2021-0147.
• Yuzhu Lu & Liang Shao & Yue Zhang, 2022, "The declining GAAP ETR trend over 1960-2016," Review of Accounting and Finance, Emerald Group Publishing Limited, volume 21, issue 5, pages 398-422, October, DOI: 10.1108/RAF-09-2021-0248.
• Efstathios Magerakis, 2022, "Chief executive officer ability and cash holding decision," Review of Accounting and Finance, Emerald Group Publishing Limited, volume 21, issue 5, pages 449-485, November, DOI: 10.1108/RAF-10-2021-0284.
• Theodoros Kounadeas & Nikolaos Eriotis & Paraskevi Boufounou & Donta Sofia, 2022, "Analysis of the Factors Affecting Tax Evasion in Greece," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), volume 0, issue 1, pages 140-158.
• Castillo-Palacio & M. & Vargas-García & M.L. & Gomez-Lopez & M.J., 2022, "Intellectual Capital and Innovation in Organizational Competitiveness: An Analysis in the Business Process Outsourcing (BPO)," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), volume 0, issue 1, pages 29-48.
• Demetri Tsanacas, 2022, "Valuation Challenges in High Tech Platform Based Corporations," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), volume 0, issue 1, pages 89-100.
• Lianzan Xu & Francis Cai & Ge Zhang, 2022, "Hybrid Earnings Management in the Pre- and Post-SOX," International Journal of Finance, Insurance and Risk Management, International Journal of Finance, Insurance and Risk Management, volume 12, issue 1, pages 22-36.
• Panagiotis Kostopoulos & Christos Tzovas & Constantinos Chalevas & Nicos Sykianakis, 2022, "Alternative Banking Channels in the Greek Banking Sector," International Journal of Finance, Insurance and Risk Management, International Journal of Finance, Insurance and Risk Management, volume 12, issue 2, pages 136-168.
• Igor Perechuda, 2022, "Why Scientists Do Not Like EU Funding Policy? A Research Review on Performance Evaluation of EU Funding Activities," European Research Studies Journal, European Research Studies Journal, volume 0, issue 1, pages 308-319.
• Liubov Gutsalenko & Uliana Marchuk & Serhiy Zabolotnyy & Nataliia Ostapiuk & Natalia Tsaruk, 2022, "Categorical Characteristics of Wine Classifications in the System of Internal Regulation of Accounting," European Research Studies Journal, European Research Studies Journal, volume 0, issue 2, pages 543-554.
• Paolo Fedele & Silvia Iacuzzi & Andrea Garlatti & Rubens Pauluzzo, 2022, "L?evoluzione delle forme della rendicontazione: il bilancio di missione nelle organizzazioni sindacali," ECONOMIA PUBBLICA, FrancoAngeli Editore, volume 2022, issue 3, pages 349-372.
• Thomas D?Angelo & Marco Lam & Samir El-Gazzar & Rudolph Jacob, 2022, "GAAP-compliant versus non-GAAP voluntary disclosures relative to critical reporting dates," FINANCIAL REPORTING, FrancoAngeli Editore, volume 2022, issue 1, pages 5-40.
• Riccardo Macchioni & Alessandra Allini & Martina Prisco, 2022, "The role of the Big Four audit firms and the legal system in non-GAAP comparability," FINANCIAL REPORTING, FrancoAngeli Editore, volume 2022, issue 1, pages 79-116.
• Ivo Hristov & Antonio Chirico & Riccardo Camilli, 2022, "The role of Key Performance Indicators as a performance management tool in implementing corporate strategies: A critical review of the literature," FINANCIAL REPORTING, FrancoAngeli Editore, volume 2022, issue 1, pages 117-151.
• Francesco Giovanni Avallone & Alberto Quagli & Paola Ramassa, 2022, "Interdisciplinary research by accounting scholars: An exploratory study," FINANCIAL REPORTING, FrancoAngeli Editore, volume 2022, issue 2, pages 5-34.
• Andrzej R. Stopczynski & Marika Ziemba, 2022, "Why Do Consumers Purchase Further Financial Services? Application of the Theory of Planned Behaviour," Czech Journal of Economics and Finance (Finance a uver), Charles University Prague, Faculty of Social Sciences, volume 72, issue 3, pages 265-293, September.
• Natee Amornsiripanitch & Zeqiong Huang & David Kwon & Jinjie Lin, 2022, "Net Income Measurement, Investor Inattention, and Firm Decisions," Working Papers, Federal Reserve Bank of Philadelphia, number 22-05, Feb, DOI: 10.21799/frbp.wp.2022.05.
• Elena Yu. Makushina, 2022, "Disclosure by Venture Capital Funds Formed Under Investment Partnership Agreement," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 2, pages 113-129, April, DOI: 10.31107/2075-1990-2022-2-113-129.
• Andrey I. Lukashov, 2022, "Improving Internal Financial Control and Audit as Mechanisms to Increase the Efficiency of Budget Funds," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 6, pages 59-73, December, DOI: 10.31107/2075-1990-2022-6-59-73.
• Giacomo Manetti & Carmela Nitti & Marco Bellucci, 2022, "The accountability of Search and Rescue NGOs," Working Papers - Business, Universita' degli Studi di Firenze, Dipartimento di Scienze per l'Economia e l'Impresa, number wp2022_02.rdf.
• Lorenzo Dal Maso & Kiridaran Kanagaretnam & Gerald Lobo & Francesco Mazzi, 2022, "Does Disaster Risk Relate to Banks’ Loan Loss Provision Estimates?," Working Papers - Business, Universita' degli Studi di Firenze, Dipartimento di Scienze per l'Economia e l'Impresa, number wp2022_05.rdf.
• Ion Cozma & Adrian Tirau, 2022, "The contribution of accounting to performance management: literature trends and research potential," Journal of Financial Studies, Institute of Financial Studies, volume 12, issue 7, pages 77-88, May, DOI: 10.55654/JFS.2022.7.12.06.
• Andrey V. Zubarev & Kirill D. Shilov, 2022, "Stress Test of the Russian Banking System: The Case of an Increase in Overdue Debt
  [Стресс-Тест Российской Банковской Системы: Случай Роста Просроченной Задолженности]," Russian Economic Development, Gaidar Institute for Economic Policy, issue 12, pages 52-62, December.
• Andrey V. Zubarev & Kirill D. Shilov, 2022, "Стресс-Тест Российской Банковской Системы: Случай Роста Просроченной Задолженности," Russian Economic Development (in Russian), Gaidar Institute for Economic Policy, issue 12, pages 52-62, December.
• Marco Avarucci & Maddalena Cavicchioli & Mario Forni, 2022, "Frequency-band estimation of the number of factors detecting the main business cycle shocks," Working Papers, Business School - Economics, University of Glasgow, number 2022_13, Nov.
• Panagiotis Karavitis & Pantelis Kazakis & Tianyue Xu, 2022, "CFO Working Experience and Tax Avoidance," Working Papers, Business School - Economics, University of Glasgow, number 2022_14, Nov.
• Ali Altınbay & Osman unal, 2022, "Creative Accounting As An Accounting Manipulation Method," Ekonomi Maliye Isletme Dergisi, Adil AKINCI, volume 5, issue 1, pages 217-232, June, DOI: 10.46737/emid.1124764.
• Emin Zeytinoğlu & Nasıf Özkan, 2022, "Readability Of Annual Reports Of Companies Listed In Borsa Istanbul: A Comparison Within The Financial Performance Framework," Ekonomi Maliye Isletme Dergisi, Adil AKINCI, volume 5, issue 2, pages 262-274, December, DOI: 10.46737/emid.1178097.
• Andalia, 2022, "The Rate of Tax Avoidance in Manufacturing Companies during a Pandemic," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr210, Mar, DOI: https://doi.org/10.35609/afr.2022.6.
• M. Nur A. Birton, 2022, "Maslaha-Based Value-Added Statement," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr217, Sep, DOI: https://doi.org/10.35609/afr.2022.7.
• Aliyu Muhammad Nasir, 2022, "Nexus among Corporate Governance, Intellectual Capital Disclosure and Firm Performance," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr219, Dec, DOI: https://doi.org/10.35609/afr.2022.7.
• Chaiyot Sumritsakun, 2022, "The Relationship between Sustainable Management and Earning Management of Thai Listed Firms in SET100 Index ," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number jfbr196, Jul, DOI: https://doi.org/10.35609/jfbr.2022..
• ALI K.A. Mousa, 2022, "Board Governance Mechanisms and Liquidity Creation: A Theoretical Framework ," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number jfbr204, Sep, DOI: https://doi.org/10.35609/jfbr.2022..
• Ira Geraldina, 2022, "The Implication of Political Governance in Preventing Fraud of Indonesian SOEs ," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number jmmr296, Sep, DOI: https://doi.org/10.35609/jmmr.2022..
• Philippe Boyer, 2022, "The food euro : method and new results to analyze distribution of value in the french food chain
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• Kadri Abdelkader, 2022, "The influence of covid-19 on provision measurement given international financial reporting standards," Post-Print, HAL, number hal-03723541, Jun.
• Didier Bensadon & Anaëlle Blum-Ebrard, 2022, "Le principe de prudence dans la réglementation comptable française (XIXe-XXe siècles)," Post-Print, HAL, number hal-03783317.
• Yuri Biondi, 2023, "Corporate Control and Exceptions to Minimum Corporate Taxation: A Step Toward Fairness or Financialisation?," Post-Print, HAL, number hal-03902527, Dec, DOI: 10.1515/ael-2022-0054.