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

• Andreea Cordos (Labaditis) & Adriana Tiron-Tudor, 2023, "Employability skills for professional accountants in the midstof Industry 4.0 - a literature review," Journal of Financial Studies, Institute of Financial Studies, volume 15, issue 8, pages 62-85, November, DOI: 10.55654/JFS.2023.8.15.04.
• Dmitry A. Gusev, 2023, "Significance and Tasks of Analytical Substantiation of the Choice of Systems of Documentary Support for the Management of Consolidated Groups of Organizations
  [Значение И Задачи Аналитического Обоснования Выбора Электронных Систем Документационног," Russian Economic Development, Gaidar Institute for Economic Policy, issue 7, pages 54-61, July.
• Dmitry A. Gusev, 2023, "Значение И Задачи Аналитического Обоснования Выбора Электронных Систем Документационного Обеспечения Управления Консолидированными Группами Организаций," Russian Economic Development (in Russian), Gaidar Institute for Economic Policy, issue 7, pages 54-61, July.
• Golrida Karyawati Purba, 2023, "Is the Earnings Quality of Family Businesses Better Than Non-family Businesses? ," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr226, Sep, DOI: https://doi.org/10.35609/afr.2023.8.
• Khaled Aburisheh, 2023, "Factors Affecting Audit Quality: Evidence from Jordan ," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr227, Dec, DOI: https://doi.org/10.35609/afr.2023.8.
• Ramzi Benkraiem & Sabri Boubaker & Imen Derouiche & Emilios Galariotis, 2023, "Excess Control Rights, Multiple Large Shareholders, and Corporate Cash Holding Behavior," Post-Print, HAL, number hal-04102447, May, DOI: 10.3917/fina.pr.009.
• Rabiâa Sellah, 2023, "Environmental accounting disclosure and its impact on the comprehensive financial performance of economic institutions - A descriptive and analytical study," Post-Print, HAL, number hal-04183404, Jun.
• Khelaifa Rayhana & Metidji Rahim, 2023, "Proposed conceptual model for the application of the attributy Based costing system to rationalize production costs at Algerian economic institutions - applied study at a Cardboard manufacturing plant," Post-Print, HAL, number hal-04183417, Jun.
• H. Zhang & S. Boubaker & X. Ni, 2023, "Creditor Rights and Real Earnings Management: Evidence from Quasi-Natural Experiments," Post-Print, HAL, number hal-04435476, DOI: 10.1016/j.frl.2023.103629.
• Maria Niculescu & Alain Burlaud, 2023, "From non-financial disclosure to sustainability reporting: new challenges for financial analysts and auditors
  [De la déclaration non financière au reporting de durabilité : les nouveaux défis pour les analystes et les auditeurs financiers]," Working Papers, HAL, number halshs-04174530, Jul.
• Malik Abu Afifa & Isam Hamad Saleh, 2023, "Does Audit Quality Affect Companies’ Performance? Evidence From An Emerging Market," Ekonomski pregled, Hrvatsko društvo ekonomista (Croatian Society of Economists), volume 74, issue 2, pages 208-232, DOI: 10.32910/ep.74.2.2.
• Ana Rep & Sanja Sever Mališ & Mateja Brozović, 2023, "Povezanost Profitabilnosti I Zaduženosti S Razinom Objavljenih Informacija Srednjih I Velikih Poduzeća," Ekonomski pregled, Hrvatsko društvo ekonomista (Croatian Society of Economists), volume 74, issue 4, pages 585-611, DOI: 10.32910/ep.74.4.5.
• Hrvoje Perčević & Marina Ercegović, 2023, "Do The Effects Of The Fair Value Concept Appliance And Corresponding Deferred Taxes Strongly Affect The Company’S Financial Position And Performance? – Evidence From Croatian Companies From Real Sector," Ekonomski pregled, Hrvatsko društvo ekonomista (Croatian Society of Economists), volume 74, issue 5, pages 758-790, DOI: 10.32910/ep.74.5.5.
• Viorel-Costin Banta & Alin Banta & Sabin Alexandru Babeanu, 2023, "The Implications of Robotic Process Automation in the Automation of Economic Processes: A Case Study of Fruit Processing Factory," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 108-114, March, DOI: 10.33146/2307-9878-2023-1(99)-108-1.
• Mariia Gumenna-Derii, 2023, "Accounting of the Material Resources and Analysis of the Efficiency of Logistics Operations in Construction Industry," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 130-134, March, DOI: 10.33146/2307-9878-2023-1(99)-130-1.
• Nataliya Vnukova & Serhii Ostapchuk, 2023, "Financial Monitoring of the Accounting Services Sector According to International Standards: A New Challenge for the Accountant," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 17-25, March, DOI: 10.33146/2307-9878-2023-1(99)-17-25.
• Veronika Hanusych, 2023, "Natural Capital Disclosure for Integrated Reporting," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 26-30, March, DOI: 10.33146/2307-9878-2023-1(99)-26-30.
• Dmytro Kobets, 2023, "Development of Accounting: Challenges and Prospects in the Context of European Integration," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 31-37, March, DOI: 10.33146/2307-9878-2023-1(99)-31-37.
• Sinziana-Maria Rindasu & Ioan Dan Topor & Liliana Ionescu-Feleaga, 2023, "The Evolution of Management Accountants' Digital Skills in Industry 4.0: A Qualitative Approach," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 38-48, March, DOI: 10.33146/2307-9878-2023-1(99)-38-48.
• Nataliia Shevchuk, 2023, "Normative and Legal Regulation for Integrated Reporting," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 56-67, March, DOI: 10.33146/2307-9878-2023-1(99)-56-67.
• Serhii Holov, 2023, "Accounting & Reporting: On the Way to EU and NATO," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 16-22, June, DOI: 10.33146/2307-9878-2023-2(100)-16-2.
• Valerii Zhuk & Serhii Ostapchuk & Natalia Golub, 2023, "Causes and Consequences of the Formation and Development of the Institute of Professional Accountants," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 23-28, June, DOI: 10.33146/2307-9878-2023-2(100)-23-2.
• Viktoriia Makarovych, 2023, "The Constitutional Role of Accounting in Ensuring the Implementation of Innovative Activities of the Enterprise," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 29-37, June, DOI: 10.33146/2307-9878-2023-2(100)-29-3.
• Yevheniia Popko & Yuliia Shenderivska, 2023, "Accounting Professional Associations in Ukraine and Europe," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 38-46, June, DOI: 10.33146/2307-9878-2023-2(100)-38-4.
• Oleksandr Sherstiuk, 2023, "Accountant's Professional Judgment in the Implementation of Accounting Tasks," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 47-53, June, DOI: 10.33146/2307-9878-2023-2(100)-47-5.
• Mithaq Mahmood Al Kharousi & Bedoor Nasser Al Shukaili & Mohammed Muneerali Thottoli, 2023, "Students' Perceptions of Management Accounting and the Accounting Profession," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 5-15, June, DOI: 10.33146/2307-9878-2023-2(100)-5-15.
• Volodymyr Ivankov, 2023, "Public Funds as an Object of Forensic Economic Expertise," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 54-67, June, DOI: 10.33146/2307-9878-2023-2(100)-54-6.
• Mykhaylo Prodanchuk & Hanna Kovtseniuk, 2023, "Income Tax: Economic Essence as an Object of Accounting and Its Role in the Economy," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 92-100, June, DOI: 10.33146/2307-9878-2023-2(100)-92-1.
• Yevheniia Popko & Olha Lukova, 2023, "The Methodological Component of Improving the Assessment of Long-Term Debt as a Financial Instrument," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 12-20, September, DOI: 10.33146/2307-9878-2023-3(101)-12-2.
• Olena Tsiatkovska, 2023, "Evaluation as an Element of the Management of Non-Financial Assets of Public Sector Institutions," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 158-164, September, DOI: 10.33146/2307-9878-2023-3(101)-158-.
• Iryna Sadovska & Myroslava Kulynych & Kateryna Nahirska & Alla Fatenok-Tkachuk, 2023, "Budgeting Methodology in Relation to Management Reporting," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 21-27, September, DOI: 10.33146/2307-9878-2023-3(101)-21-2.
• Leonid Suk & Petro Suk, 2023, "The Use of Active-Passive Accounts in the Accounting of Transactions Involving Counterclaims," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 28-37, September, DOI: 10.33146/2307-9878-2023-3(101)-28-3.
• Olga Usatenko, 2023, "Fundamental Concepts of Integrated Reporting," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 38-44, September, DOI: 10.33146/2307-9878-2023-3(101)-38-4.
• Valeriia Fesenko & Nataliia Svichkar & Iryna Tiutchenko, 2023, "Accounting and Financial Models of Strategic Decision-Making in the Pricing Sphere," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 45-52, September, DOI: 10.33146/2307-9878-2023-3(101)-45-5.
• Valerii Zhuk & Yuliia Bezdushna & Nataliia Zhuk & Volodymyr Pavlenko, 2023, "Methodology of Expert and Accounting Assessment of Damage and Losses from the War in Ukraine," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 11-25, December, DOI: 10.33146/2307-9878-2023-4(102)-11-2.
• Serhii Ostapchuk & Lyudmyla Drymanova & Yulia Baranenko, 2023, "E-Accounting for Wood Products of Forestry in Ukraine: Problems and Ways of Improvement," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 26-38, December, DOI: 10.33146/2307-9878-2023-4(102)-26-3.
• Oleksandr Sherstiuk & Tetiana Demianenko, 2023, "Integrated Reporting in the Context of Information Support of Business Analysis," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 39-46, December, DOI: 10.33146/2307-9878-2023-4(102)-39-4.
• Yuliia Bila, 2023, "Bioenergy Assets as an Innovative Accounting Object: Definition and Recognition Criteria," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 5-10, December, DOI: 10.33146/2307-9878-2023-4(102)-5-10.
• Sherry Fang Li, 2023, "The Incidence Of Expectations Management In The Post-Regulation Fair Disclosure Period," Accounting & Taxation, The Institute for Business and Finance Research, volume 15, issue 1, pages 105-116.
• Stephanie Monteiro Miller & Aamer Sheikh, 2023, "New Evidence On The Substitution Between Accrual Earnings Management And Real Earnings Management In United States Firms," Accounting & Taxation, The Institute for Business and Finance Research, volume 15, issue 2, pages 1-14.
• Daniel Acheampong & Chrissann Ruehle & Tanya S. Benford, 2023, "Drivers Of Utility Viability And Sustainability: Do Nonfinancial Performance Measures Make A Difference?," Accounting & Taxation, The Institute for Business and Finance Research, volume 15, issue 1, pages 1-25.
• Margaret O’Reilly-Allen & Maria H. Sanchez, 2023, "We’Ve Been Cyber-Attacked: A Case Study On Cyber-Security," Accounting & Taxation, The Institute for Business and Finance Research, volume 15, issue 1, pages 117-127.
• Ashley Gangloff & Karen Schnatterly & Neal M. Snow & Patrick Wheeler & James Whitworth, 2023, "The Role Of Voluntarily Disclosed Information On Crowdfunding Success: Evidence From Kickstarter," Accounting & Taxation, The Institute for Business and Finance Research, volume 15, issue 2, pages 31-54.
• Sonia B. Dhaliwal & Dua Sohail & Keeley Hafer & Sehar Azam & Bryn Hafer, 2023, "Digitalization Of Tax Administration: A Review Of The Organization For Economic Co-Operation And Development (Oecd) Guidelines," Accounting & Taxation, The Institute for Business and Finance Research, volume 15, issue 1, pages 55-81.
• Devon Baranek & Nandini Chandar & Sherry Li, 2023, "What Was Lacking At Luckin? A Case Study Of Ethics And Fraud In A U.S. Listed Foreign Company," Accounting & Taxation, The Institute for Business and Finance Research, volume 15, issue 2, pages 73-89.
• Arianna Spina Pinello & Ernest Lee Puschaver, 2023, "Does Current Expected Credit Loss Accounting Reflect A Best Estimate? Time Series Evidence From Credit Loss Reporting," Accounting & Taxation, The Institute for Business and Finance Research, volume 15, issue 1, pages 83-103.
• Terrance Jalbert & Jonathan D. Stewart, 2023, "Time Value Of Money Teaching Tool Extensions: The Inclusion Of Growing Annuities," Business Education and Accreditation, The Institute for Business and Finance Research, volume 15, issue 1, pages 51-67.
• Burak Dolar, 2023, "Did U.S. Banks Manage Their Earnings In The Aftermath Of The 2007-2009 Financial Crisis? Evidence From The Post-Crisis Housing Market," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, volume 17, issue 1, pages 1-12.
• Hsiang-Tsai Chiang & Cheng-Chun Chao & Tzu-Yu Ou, 2023, "The Impact Of Board Composition And Ownership Structure On Innovation Performance: An Empirical Study In Taiwan’S Electronics Industry," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, volume 17, issue 1, pages 13-34.
• Yahn-Shir Chen & Kui-Ying Lin, 2023, "Size, Performance And Alliance: An Examination Of Market Segmentation And Market Structure," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, volume 17, issue 1, pages 71-92.
• Terrance Jalbert & Jonathan D. Stewart, 2023, "A Comprehensive Retirement Financial Planning Tool Una Herramienta Integral De Planificacion Financiera Para La Jubilacion," Revista Global de Negocios, The Institute for Business and Finance Research, volume 11, issue 1, pages 13-44.
• Terrance Jalbert & Jonathan D. Stewart, 2023, "A Comprehensive Retirement Financial Planning Tool Una Herramienta Integral De Planificacion Financiera Para La Jubilacion," Revista Global de Negocios, The Institute for Business and Finance Research, volume 14, issue 1, pages 13-44.
• Terrance Jalbert & Jonathan D. Stewart, 2023, "Time Value Of Money Teaching Tool Extensions: The Inclusion Of Growing Annuities Valor Temporal Del Dinero Extensiones De Las Herramientas De Ensenanza: La Inclusion De Las Anualidades Crecientes," Revista Internacional Administracion & Finanzas, The Institute for Business and Finance Research, volume 16, issue 1, pages 35-53.
• Viviana Lambreton Torres, 2023, "Predicción del fracaso empresarial utilizando métricas de flujo de efectivo," Remef - Revista Mexicana de Economía y Finanzas Nueva Época REMEF (The Mexican Journal of Economics and Finance), Instituto Mexicano de Ejecutivos de Finanzas, IMEF, volume 18, issue 3, pages 1-22, Julio - S.
• Elena Loredana DINU & Veronica GROSU, 2023, "Capitalizing on financial and non-financial information in substantiating the decisions," Romanian Journal of Economics, Institute of National Economy, volume 56, issue 1(65), pages 151-166, July.
• DELIS Fotis & DELIS Manthos & LAEVEN Luc & ONGENA Steven, 2023, "Global Evidence on Profit Shifting Within Firms and Across Time," JRC Working Papers on Taxation & Structural Reforms, Joint Research Centre, number 2023-12, Dec.
• Yilmaz Uzun & Sinan Aslan, 2023, "The Effect of Internal Audit on Business Performance in Industrial Enterprises and a Survey Study," Muhasebe Enstitusu Dergisi - Journal of Accounting Institute, Istanbul University Business School, volume 0, issue 68, pages 1-14, January, DOI: 10.26650/MED.1149150.
• Rumeysa Atıcı, 2023, "Determining The Input Levels Used in Measuring Fair Value: Research Into BIST Companies," Muhasebe Enstitusu Dergisi - Journal of Accounting Institute, Istanbul University Business School, volume 0, issue 68, pages 43-55, January, DOI: 10.26650/MED.1227466.
• Mohammad Reza Toutounchi Asl & Sohrab Abdi, 2023, "Stock Price Synchronicity and Information Asymmetry," Muhasebe Enstitusu Dergisi - Journal of Accounting Institute, Istanbul University Business School, volume 0, issue 68, pages 57-70, January, DOI: 10.26650/MED.1098727.
• Gurol Baloglu & Kaan Ramazan Cakali, 2023, "Misselling in Business: The Case of Wells Fargo," Muhasebe Enstitusu Dergisi - Journal of Accounting Institute, Istanbul University Business School, volume 0, issue 68, pages 71-83, January, DOI: 10.26650/MED.1224400.
• Ibrahim Kaya & Hakan Ozcelik, 2023, "The Effect of Cash Flows on Firm Performance: A Research on BIST," Istanbul Journal of Economics-Istanbul Iktisat Dergisi, Istanbul University, Faculty of Economics, volume 73, issue 73-1, pages 333-358, June, DOI: 10.26650/ISTJECON2022-1209479.
• LUKIĆ Radojko, 2023, "Influence of Net Working Capital on Trade Profitability in Serbia," European Journal of Interdisciplinary Studies, Bucharest Economic Academy, issue 01, March.
• Howard H. Cochran & Bradley D. Childs, 2023, "Economic Freedom and the Fiscal Condition of Cities in Tennessee," Atlantic Economic Journal, Springer;International Atlantic Economic Society, volume 51, issue 4, pages 315-317, December, DOI: 10.1007/s11293-023-09781-w.
• Xuan Wu & Yueting Li & Yangxin Yu, 2023, "CEO Inside Debt and Employee Workplace Safety," Journal of Business Ethics, Springer, volume 182, issue 1, pages 159-175, January, DOI: 10.1007/s10551-021-05033-6.
• Melanie Millar & Roger M. White & Xin Zheng, 2023, "Substance Abuse and Workplace Fraud: Evidence from Physicians," Journal of Business Ethics, Springer, volume 183, issue 2, pages 585-602, March, DOI: 10.1007/s10551-022-05065-6.
• Mario Daniele Amore & Orsola Garofalo & Alice Guerra, 2023, "How Leaders Influence (un)Ethical Behaviors Within Organizations: A Laboratory Experiment on Reporting Choices," Journal of Business Ethics, Springer, volume 183, issue 2, pages 495-510, March, DOI: 10.1007/s10551-022-05088-z.
• Sander De Groote & Liesbeth Bruynseels & Ann Gaeremynck, 2023, "Are All Directors Treated Equally? Evidence from Director Turnover Following Opportunistic Insider Selling," Journal of Business Ethics, Springer, volume 185, issue 1, pages 185-207, June, DOI: 10.1007/s10551-022-05127-9.
• Wenwu Cai & Xiaofeng Quan & Gary Gang Tian, 2023, "Local Corruption and Trade Credit: Evidence from an Emerging Market," Journal of Business Ethics, Springer, volume 185, issue 3, pages 563-594, July, DOI: 10.1007/s10551-022-05215-w.
• Masatomo Suzuki & Seow Eng Ong & Yasushi Asami & Chihiro Shimizu, 2023, "Long-Run Renewal of REIT Property Portfolio Through Strategic Divestment," The Journal of Real Estate Finance and Economics, Springer, volume 66, issue 1, pages 1-40, January, DOI: 10.1007/s11146-022-09895-z.
• Yi-Hsing Liao & Hua Lee & Chao-Jung Chen, 2023, "The informational role of audit partner industry specialization," Review of Quantitative Finance and Accounting, Springer, volume 60, issue 1, pages 69-109, January, DOI: 10.1007/s11156-022-01090-8.
• Naser Makarem & Frank Hong Liu & Lei Chen, 2023, "Evidence that financing decisions contribute to the zero-earnings discontinuity," Review of Quantitative Finance and Accounting, Springer, volume 60, issue 1, pages 231-257, January, DOI: 10.1007/s11156-022-01091-7.
• Guanming He, 2023, "How do insider trading incentives shape nonfinancial disclosures? Evidence from product and business expansion disclosures," Review of Quantitative Finance and Accounting, Springer, volume 60, issue 1, pages 147-194, January, DOI: 10.1007/s11156-022-01093-5.
• Mahmud Hossain & Gerald J. Lobo & Santanu Mitra, 2023, "Firm-level political risk and corporate tax avoidance," Review of Quantitative Finance and Accounting, Springer, volume 60, issue 1, pages 295-327, January, DOI: 10.1007/s11156-022-01095-3.
• Vitor Azevedo & Christopher Hoegner, 2023, "Enhancing stock market anomalies with machine learning," Review of Quantitative Finance and Accounting, Springer, volume 60, issue 1, pages 195-230, January, DOI: 10.1007/s11156-022-01099-z.
• Feng Gao & Rong Zhong, 2023, "Information environment and interfirm alliance," Review of Quantitative Finance and Accounting, Springer, volume 60, issue 2, pages 643-677, February, DOI: 10.1007/s11156-022-01105-4.
• Dina El Mahdy & Fatima Alali, 2023, "Female CFOs and managerial opportunism," Review of Quantitative Finance and Accounting, Springer, volume 60, issue 3, pages 1161-1207, April, DOI: 10.1007/s11156-022-01124-1.
• Shao-Huai Liang & Yu-Ting Hsieh & Hsuan-Chu Lin & Hui-Yu Hsiao, 2023, "What underlies key audit matters? Evidence from Taiwan," Review of Quantitative Finance and Accounting, Springer, volume 60, issue 3, pages 1243-1258, April, DOI: 10.1007/s11156-023-01128-5.
• Ryan P. McDonough, 2023, "Corporate communication and shareholder base retention: evidence from spin-offs," Review of Quantitative Finance and Accounting, Springer, volume 60, issue 4, pages 1283-1327, May, DOI: 10.1007/s11156-023-01129-4.
• Luqiao Zhang & Biao Mi & Yun Shen & Liang Han, 2023, "When in Rome, do as the Romans do: loan syndication in a state-dominated market," Review of Quantitative Finance and Accounting, Springer, volume 60, issue 4, pages 1469-1494, May, DOI: 10.1007/s11156-023-01137-4.
• Hanni Liu & Harrison Liu & Jennifer Yin, 2023, "The impact of clawback provisions on executive cash compensation," Review of Quantitative Finance and Accounting, Springer, volume 61, issue 1, pages 35-62, July, DOI: 10.1007/s11156-023-01136-5.
• Katherine Gunny & Troy Pollard, 2023, "The role of earnings management via real activities and accrual management in PIPEs," Review of Quantitative Finance and Accounting, Springer, volume 61, issue 2, pages 481-500, August, DOI: 10.1007/s11156-023-01154-3.
• Audrey Hsu & Sophia Liu, 2023, "The effect of book-tax conformity on the information environment: from the analyst perspective," Review of Quantitative Finance and Accounting, Springer, volume 61, issue 2, pages 535-565, August, DOI: 10.1007/s11156-023-01160-5.
• Markus Buxbaum & Wolfgang Schultze & Samuel L. Tiras, 2023, "Do analysts’ target prices stabilize the stock market?," Review of Quantitative Finance and Accounting, Springer, volume 61, issue 3, pages 763-816, October, DOI: 10.1007/s11156-023-01164-1.
• Stephen Penman & Julie Zhu & Haofei Wang, 2023, "The implied cost of capital: accounting for growth," Review of Quantitative Finance and Accounting, Springer, volume 61, issue 3, pages 1029-1056, October, DOI: 10.1007/s11156-023-01175-y.
• Ming-Hua Liu & Shaohua Tian & Yang Zhang, 2023, "CEO marital status and corporate tax planning behavior," Review of Quantitative Finance and Accounting, Springer, volume 61, issue 4, pages 1207-1242, November, DOI: 10.1007/s11156-023-01178-9.
• Robin Chen & Hongrui Feng & Xuechen Gao & Shenru Li, 2023, "The effect of co-opted directors on real earnings management," Review of Quantitative Finance and Accounting, Springer, volume 61, issue 4, pages 1315-1339, November, DOI: 10.1007/s11156-023-01187-8.
• Naser Makarem & Harjinder Singh & Nigar Sultana & Darren Henderson, 2023, "Policy uncertainty and real activities manipulation: evidence from Brexit," Review of Quantitative Finance and Accounting, Springer, volume 61, issue 4, pages 1415-1440, November, DOI: 10.1007/s11156-023-01189-6.
• Yiwei Li & Wei Song & Tingyu Sun & Qingjing Zhang, 2023, "The impact of shareholder litigation risk on income smoothing," Review of Quantitative Finance and Accounting, Springer, volume 61, issue 4, pages 1379-1413, November, DOI: 10.1007/s11156-023-01193-w.
• Mattias Sandgren & Timur Uman & Mattias Nordqvist, 2023, "Accountants in family firms—a systematic literature review," Small Business Economics, Springer, volume 61, issue 1, pages 349-388, June, DOI: 10.1007/s11187-022-00693-8.
• Ine Umans & Maarten Corten, 2023, "Ownership succession intentions affecting earnings management in private family firms," Small Business Economics, Springer, volume 61, issue 2, pages 827-842, August, DOI: 10.1007/s11187-022-00696-5.
• Xinyi CAO & Norio SAWABE, 2023, "Does excess employment affect the relative performance evaluation usage in CEO turnover?Evidence from Chinese listed firms," Discussion papers, Graduate School of Economics , Kyoto University, number e-23-006, Dec.
• Erika Besusparienė & Vesa A. Niskanen, 2023, "Fuzzy Model for Detection of Fraudulent Financial Statements: A Case Study of Lithuanian Micro and Small Enterprises," European Journal of Business Science and Technology, Mendel University in Brno, Faculty of Business and Economics, volume 9, issue 2, pages 165-185, DOI: 10.11118/ejobsat.2023.008.
• Alwan Sri Kustono & Rochman Effendi & Anggun Ayu Wangi, 2023, "Learning Outcomes Achievement of Management Accounting Course," European Journal of Business Science and Technology, Mendel University in Brno, Faculty of Business and Economics, volume 9, issue 2, pages 266-281, DOI: 10.11118/ejobsat.2023.013.
• Fatima Saleh Abd Almajeed Al-Hamshary & Akmalia M. Ariff & Khairul Anuar Kamarudin & Norakma Abd Majid, 2023, "Corporate Risk-Taking and Cash Holdings: The Moderating Effect of Investor Protection," Capital Markets Review, Malaysian Finance Association, volume 31, issue 1, pages 1-23.
• Berto Usman & Ridwan Nurazi & Intan Zoraya & Nurna Aziza, 2023, "CSR Performance and Profitability of the Banking Industry in Southeast Asia Nations (ASEAN)," Capital Markets Review, Malaysian Finance Association, volume 31, issue 2, pages 55-68.
• Eva Gulyas & Marton Miklos Ratky, 2023, "Fair Value of Retail Loans: Are We Following IFRS9 or Misinterpreting It?," Financial and Economic Review, Magyar Nemzeti Bank (Central Bank of Hungary), volume 22, issue 1, pages 77-103.
• Dennis Fixler & Julie L. Hass & Tina Highfill & Kelly Wentland & Scott Wentland, 2024, "Accounting for Environmental Activity: Measuring Public Environmental Expenditures and the Environmental Goods and Services Sector in the United States," NBER Chapters, National Bureau of Economic Research, Inc, "Measuring and Accounting for Environmental Public Goods: A National Accounts Perspective".
• Pietro Bonetti & Christian Leuz & Giovanna Michelon, 2023, "Internalizing Externalities through Public Pressure: Transparency Regulation for Fracking and Water Quality," NBER Working Papers, National Bureau of Economic Research, Inc, number 30842, Jan.
• Lin William Cong & Nathan Darden George & Guojun Wang, 2023, "RIM-Based Value Premium and Factor Pricing Using Value-Price Divergence," NBER Working Papers, National Bureau of Economic Research, Inc, number 30967, Feb.
• Dennis Fixler & Julie L. Hass & Tina Highfill & Kelly M. Wentland & Scott A. Wentland, 2023, "Accounting for Environmental Activity: Measuring Public Environmental Expenditures and the Environmental Goods and Services Sector in the US," NBER Working Papers, National Bureau of Economic Research, Inc, number 31574, Aug.
• Snejana Bacheva & Daniela Feschiyan & Roumiana Pozharevska & Kameliya Savova, 2023, "Accounting Education in France," Godishnik na UNSS, University of National and World Economy, Sofia, Bulgaria, issue 2, pages 57-73, December, DOI: 10.37075/YB.2023.2.03.
• Michael Musov, 2023, "Relevant and Quasi-Relevant Management Accounting Information," Godishnik na UNSS, University of National and World Economy, Sofia, Bulgaria, issue 2, pages 75-93, December, DOI: 10.37075/YB.2023.2.04.
• Angel Petrov, 2023, "The Harmonization of Accounting Systems in the Application of NSS and IFRS. Development and Requirements in the Application of Both Systems," Ikonomiceski i Sotsialni Alternativi, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 121-130, March.
• Gabriela Dimcheva, 2023, "Theoretical Aspects of Sustainability Accounting," Ikonomiceski i Sotsialni Alternativi, University of National and World Economy, Sofia, Bulgaria, issue 2, pages 40-47, June.
• Gabriela Dimcheva, 2023, "Conventional Sustainability Accounting Standards - Essence and Perspectives," Ikonomiceski i Sotsialni Alternativi, University of National and World Economy, Sofia, Bulgaria, issue 3, pages 149-156, September.
• Gergana Nikolova, 2023, "About Personalized Education in Accounting Subjects in Higher Education Institutions," Ikonomiceski i Sotsialni Alternativi, University of National and World Economy, Sofia, Bulgaria, issue 4, pages 95-123, December.
• Michael Musov, 2023, "Principles of Management Accounting: A Critique," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 3, pages 51-78, July, DOI: 10.37075/RP.2023.3.04.
• Snejana Bacheva & Rumiana Pozharevska, 2023, "Sustainability Disclosure in Financial Statements - Regulations and Issues," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 5, pages 11-31, December, DOI: 10.37075/RP.2023.5.01.
• Bernhard Haslhofer & Burkhard Raunig & Pietro Saggase & Esther Segalla & Michael Sigmund & Felix Zangerl, 2023, "Assessing the Solvency of Virtual Asset Service Providers: Are Current Standards Sufficient? (Pietro Saggese, Esther Segalla, Michael Sigmund, Burkhard Raunig, Felix Zangerl, Bernhard Haslhofer)," Working Papers, Oesterreichische Nationalbank (Austrian Central Bank), number 248, Oct.
• Réka Melinda TÖRÖK, 2023, "A Matching Analysis Of Esg Information Disclosed In Sustainability And Financial Reports Of High-Polluting Companies From The Oil Industry," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 32, issue 2, pages 127-135, December.
• Dorotheea-Beatrice-Ruxandra CHIOSEA & Camelia-Daniela HAÈšEGAN, 2023, "Prediction Of Financial Distress Based On Accounting Information," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 32, issue 2, pages 136-144, December.
• Veronica MÃŽÈšA & Mariana MAN, 2023, "Digital Skills €“ An Asset For Future Accounting Professionals. Analysis Of Romania’S Positioning Within The Eu Member States," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 32, issue 2, pages 145-158, December.
• Diana-Elisabeta MATICA & Roxana-Florina MOTOCA & Andreea-Florina STURZ & Sorina MOCIAR COROIU, 2023, "Exploring The Digital Landscape: Student Perspectives On The Future Of Accounting," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 32, issue 2, pages 159-168, December.
• Daniela CIONCA & Luminiţa RUS & Victoria BOGDAN, 2023, "Factors Influencing The Accounting Information Reporting Of Non-Profit Organizations – A Theoretical Approach," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 32, issue 1, pages 323-337, July.
• Cristina Mihaela IONESCU (HARALAMBIE) & George Alin HARALAMBIE, 2023, "The Influence Of Economic And Financial Indicators In The Assessment Of Economic Performance," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 32, issue 1, pages 363-377, July.
• Andreea IURAȘ & Dorina-Nicoleta POPA & Natalia Ioana FOLTEAN, 2023, "Business Valuation And Esg Factors – An Integrated Approach," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 32, issue 1, pages 378-390, July.
• Wenjun Kuang, 2023, "Accounting comparability and the accuracy of management earnings forecasts in Japan," Discussion Papers in Economics and Business, Osaka University, Graduate School of Economics, number 23-07, May.
• Feng Gao & Xue Wang & Benda Yin, 2023, "The Benefits of Trade Secret Legal Protection: Evidence from Firms’ Cost Structure Decisions," The Journal of Law, Economics, and Organization, Oxford University Press, volume 39, issue 3, pages 847-875.
• Ilona Babenko & Benjamin Bennett & John M Bizjak & Jeffrey L Coles & Jason J Sandvik, 2023, "Clawback Provisions and Firm Risk," The Review of Corporate Finance Studies, Society for Financial Studies, volume 12, issue 2, pages 191-239.
• Yen-Cheng Chang & Alexander Ljungqvist & Kevin Tseng, 2023, "Do Corporate Disclosures Constrain Strategic Analyst Behavior?," The Review of Financial Studies, Society for Financial Studies, volume 36, issue 8, pages 3163-3212.
• Traian Cristin Nicolae, 2023, "Possibilities of the Development of the Application of Financial Instruments in the Accounting Systems," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1007-1013, August.
• Traian Cristin Nicolae, 2023, "Reflections on the Effect of Massive Data on Digitalized Accounting Information," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1014-1021, August.
• Mircea-Iosif Rus, 2023, "The Impact of Sustainability in Research-Development-Innovation Activity," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1053-1058, August.
• Mariana Vlad, 2023, "A Brief Analysis on the Dynamic Effects of the Minimum Wage on the Economy in Romania," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1131-1140, August.
• Ionela Cornelia Cioca, 2023, "Accounting and Tax Specifics Regarding Cryptocur," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 896-901, August.
• Cristina Mihaela Lazar & Svetlana Mihaila & Violeta Codrean, 2023, "Improving Economic Efficiency of an Entity through Comprehensive Analysis of Receivables," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 958-968, August.
• Lăcrămioara Mansour & Elena Cerasela Spatariu & Gabriela Gheorghiu, 2023, "Accounting Informational System – Directions, Challenges, Risks and Opportunities," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 969-977, August.
• Galina Badicu & Victor Cojocaru & Dorinela Nancu, 2023, "Aspects of Accounting Cost for Development of Customized Software Products," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 623-632, December.
• Georgiana Burlacu & Ioan-Bogdan Robu, 2023, "The Influence of Covid-19 Pandemy on Financial Fraud Risk Assessment," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 640-651, December.
• Ana-Carolina Cojocaru & Nicolai Jieri & Nicoleta Asalos, 2023, "Current Research Trends in IFRS 15 Revenue from Contracts with Customers: a Comprehensive Review," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 670-678, December.
• Lilia Grigoroi & Cristina Mihaela Lazar & Svetlana Mihaila, 2023, "Relevance Versus Irrelevance of Scientific Research Skills to the Practice of the Accounting Profession," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 707-717, December.
• Iulia Cristina Iuga & Ionela Cornelia Cioca & Teodor Hada, 2023, "Insolvency of Companies in Romania," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 718-724, December.
• Liliana Lazari & Roman Vieru, 2023, "Accounting Treatment of Tax on Income According to NAS and IFRS," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 733-739, December.
• Traian Cristin Nicolae, 2023, "Reflections on Methods of Digital Processing of Very Large Amounts of Accounting Information," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 795-801, December.
• Traian Cristin Nicolae, 2023, "Considerations Regarding Applications of Financial Instruments in Accounting Systems," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 802-809, December.
• Mircea-Iosif Rus, 2023, "The Importance of Financial Profitability on the Activity of a Company," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 856-860, December.
• Mircea-Iosif Rus, 2023, "Fiscal Risk in the Activity of a Company," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 861-865, December.
• Mariana Zamfir, 2023, "Analysis of Investment Projects by Discounting Methods," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 877-883, December.
• Vitor Azevedo & Georg Sebastian Kaiser & Sebastian Mueller, 2023, "Stock market anomalies and machine learning across the globe," Journal of Asset Management, Palgrave Macmillan, volume 24, issue 5, pages 419-441, September, DOI: 10.1057/s41260-023-00318-z.
• Linh-TX Nguyen, 2023, "The relationship between environmental performance and financial performance: evidence from an emerging East Asian economy," International Journal of Disclosure and Governance, Palgrave Macmillan, volume 20, issue 1, pages 1-14, March, DOI: 10.1057/s41310-022-00152-6.
• Brid Murphy & Li Sun, 2023, "Asset redeployability and employee performance," International Journal of Disclosure and Governance, Palgrave Macmillan, volume 20, issue 2, pages 185-199, June, DOI: 10.1057/s41310-022-00158-0.
• Peterson K. Ozili & Thankom G. Arun, 2023, "What drives bank income smoothing? Evidence from Africa," International Journal of Disclosure and Governance, Palgrave Macmillan, volume 20, issue 3, pages 274-295, September, DOI: 10.1057/s41310-023-00171-x.
• Jiali Liu & Xinran Xie & Yu Duan & Liang Tang, 2023, "Peer effects and the mechanisms in corporate capital structure: evidence from Chinese listed firms," Oeconomia Copernicana, Institute of Economic Research, volume 14, issue 1, pages 295-326, March, DOI: 10.24136/oc.2023.008.
• Hajdu, Tibor & Lukács, János & Reizingerné Ducsai, Anita, 2023, "Squaring the Circle, or a Quantified Rating of ESG Reports," Public Finance Quarterly, Corvinus University of Budapest, volume 69, issue 2, pages 99-117, DOI: https://doi.org/10.35551/PFQ_2023_2.
• Cenap ILTER & Mustafa CANAKCIOGLU, 2023, "The Dilemma of Annual Reporting for Turkish Companies for 2022," Acta Marisiensis. Series Oeconomica, "George Emil Palade" University of Medicine, Pharmacy, Sciences and Technology of Târgu-Mureș, România - Faculty of Economics and Law, volume 1, pages 1-10, December.
• Tatiana Dănescu & Roxana Maria Stejerean, 2023, "A Screening of Tools to Measure the Quality of Financial Reporting," Acta Marisiensis. Series Oeconomica, "George Emil Palade" University of Medicine, Pharmacy, Sciences and Technology of Târgu-Mureș, România - Faculty of Economics and Law, volume 1, pages 11-28, December.
• Ioan-Ovidiu Spătăcean & Maria Cristina HERȚEG, 2023, "Investors' Reaction to Financial Reporting – Empirical Studies on Price Volatility on the Bucharest Stock Exchange," Acta Marisiensis. Series Oeconomica, "George Emil Palade" University of Medicine, Pharmacy, Sciences and Technology of Târgu-Mureș, România - Faculty of Economics and Law, volume 1, pages 47-55, December.
• Ozili, Peterson K, 2023, "What drives Bank Income Smoothing? Evidence from Africa," MPRA Paper, University Library of Munich, Germany, number 116410.
• M N, Nikhil & Chakraborty, Suman & B M, Lithin & Lobo, Lumen Shawn, 2023, "Does the adoption of Ind AS affect the performance of firms in India?," MPRA Paper, University Library of Munich, Germany, number 117247, Mar, revised 18 Apr 2023.
• Minnis, Michael & Sutherland, Andrew & Vetter, Felix, 2023, "Financial Statements not Required," MPRA Paper, University Library of Munich, Germany, number 117472, Apr.
• Atanasov, Atanas, 2023, "Отчитането На Устойчивостта - Липсващата Част От Пъзела На Счетоводното Образование
  [Sustainability Reporting - The Missing Piece of the Accounting Education Puzzle]," MPRA Paper, University Library of Munich, Germany, number 117538.
• Ozili, Peterson K, 2023, "Forensic accounting research around the world," MPRA Paper, University Library of Munich, Germany, number 118789.
• Ozili, Peterson K, 2023, "Earnings management for sustainability: the surplus income model of sustainable development," MPRA Paper, University Library of Munich, Germany, number 118803.
• Atanasov, Atanas, 2023, "Хармонизиране На Отчитането На Устойчивостта – Мисията (Не)Възможна
  [Harmonization of Sustainability Reporting – Mission (Im)possible]," MPRA Paper, University Library of Munich, Germany, number 119154, Oct.
• Lee, King Fuei, 2023, "The Role of Catering Incentives in ESG Disclosure," MPRA Paper, University Library of Munich, Germany, number 120930.
• Gazilas, Emmanouil Taxiarchis, 2023, "Financial Assessment of Greece's Top 10 Energy Enterprises Amid the Covid-19 Pandemic," MPRA Paper, University Library of Munich, Germany, number 121312, Sep.
• El-Mousawi, Hasan, 2023, "Impact of Using Artificial Intelligence Applications on the Accounting and Auditing Profession–An Exploratory Study from the LCPAs’ Perspective," MPRA Paper, University Library of Munich, Germany, number 122054.
• Carcaba, Ana & Gonzalez, Eduardo & Arrondo, Ruben, 2023, "Effects of the political configuration of local governments on subjective well-being," MPRA Paper, University Library of Munich, Germany, number 123248, Dec.
• Kostic, Natalija & Muthsam, Viktoria & Laux, Christian, 2023, "Accounting Changes and Enforcement of Bank Capital Requirements in a Crisis," VfS Annual Conference 2023 (Regensburg): Growth and the "sociale Frage", Verein für Socialpolitik / German Economic Association, number 277694.
• Comello, Stephen & Reichelstein, Julia & Reichelstein, Stefan, 2023, "Corporate carbon reporting: Improving transparency and accountability," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 23-026.
• Reichelstein, Stefan, 2023, "Carbon emission statements: Balance sheets and flow statements," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 23-065.
• Natalia CURAGĂU & Rodica CUȘMĂUNSĂ, 2023, "The Process Of Capital Migration Of Groups Of Companies On A National And International Level – Accountind And Fiscal Aspects," Eastern European Journal for Regional Studies (EEJRS), Center for Studies in European Integration (CSEI), Academy of Economic Studies of Moldova (ASEM), volume 9, issue 1, pages 100-118, June, DOI: https://doi.org/10.53486/2537-6179..
• Eudochia BAJEREAN & Andrei JIZDAN, 2023, "The Improvement Of Accounting And Documentation Of The Goods Sale Through Electronic Settlement Methods," Eastern European Journal for Regional Studies (EEJRS), Center for Studies in European Integration (CSEI), Academy of Economic Studies of Moldova (ASEM), volume 9, issue 2, pages 156-168, December, DOI: https://doi.org/10.53486/2537-6179..
• Liliana LAZARI & Roman VIERU, 2023, "Income Tax: The Relationship Between Accounting And Taxation," Eastern European Journal for Regional Studies (EEJRS), Center for Studies in European Integration (CSEI), Academy of Economic Studies of Moldova (ASEM), volume 9, issue 2, pages 192-203, December, DOI: https://doi.org/10.53486/2537-6179..
• Nicolai JIERI & Violeta CODREAN & Ana Carolina COJOCARU (BĂRBIERU), 2023, "Scientific Approaches To Defining, Regulating And Researching Entity Accounts Receivable," Eastern European Journal for Regional Studies (EEJRS), Center for Studies in European Integration (CSEI), Academy of Economic Studies of Moldova (ASEM), volume 9, issue 2, pages 53-66, December, DOI: https://doi.org/10.53486/2537-6179..
• Ileana Cosmina PITULICE & Aurelia ȘTEFĂNESCU, 2023, "Normative and Accounting Issues on Public Procurement of Services," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 3, issue 12, pages 13-22, December , DOI: 10.37945/cbr.2022.12.02.
• Lucian CERNUȘCA, 2023, "The VAT Regime Regarding the Trading of Lands and Buildings," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 3, issue 12, pages 43-54, December , DOI: 10.37945/cbr.2022.12.05.
• Pompei MITITEAN, 2023, "The Relationship Between Corporate Governance Mechanisms and Financial Institution Performance. A COVID-19 Perspective," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 3, issue 12, pages 55-65, December , DOI: 10.37945/cbr.2022.12.06.
• Luana COSĂCESCU, 2023, "The Certified Accountant and Artificial Intelligence – Competition, Antagonism or Partnership?," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 4, issue 10, pages 1-9, October, DOI: 10.37945/cbr.2023.10.01.
• Claudia-Florina BOTAR, 2023, "Resonances of the Global Sanitary Crisis on the Development of Cloud Accounting. The Impact on the Accounting and Tax Fields (I)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 4, issue 10, pages 10-22, October, DOI: 10.37945/cbr.2023.10.02.
• Bogdan Cosmin GOMOI, 2023, "Dynamic Diagnosis of the Financial Performances of a Company in the HoReCa Sector, Between Resilience and Sustainability," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 4, issue 10, pages 23-32, October, DOI: 10.37945/cbr.2023.10.03.
• Valentin BURCĂ & Nicolae BOBIȚAN & Diana DUMITRESCU, 2023, "Perspectives on the Relevance of the Internal Control System in Combating and Investigating Frauds in Financial Reporting," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 4, issue 10, pages 33-41, October, DOI: 10.37945/cbr.2023.10.04.
• Claudia-Florina BOTAR, 2023, "Resonances of the Global Sanitary Crisis on the Development of Cloud Accounting. The Impact on the Accounting and Tax Fields (II)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 4, issue 11, pages 1-7, November, DOI: 10.37945/cbr.2023.11.01.
• Swastika GAYEN & Jaybhushan MAHALLE & Vishwajit HARISH & Taniya MALIK, 2023, "Beyond the Balance Sheet: Dissecting the Impact of WCM on Profitability in India’s Business Arena," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 4, issue 11, pages 66-76, November, DOI: 10.37945/cbr.2023.11.07.
• Ileana Cosmina PITULICE & Aurelia ȘTEFĂNESCU, 2023, "Revaluation of Tangible Fixed Assets in the Public Sector. Accounting Concepts and Practices," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 4, issue 11, pages 8-18, November, DOI: 10.37945/cbr.2023.11.02.
• Claudia-Florina BOTAR, 2023, "Post-Pandemic Effects on the Business Environment and the Accounting Profession," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 4, issue 1, pages 2-9, January, DOI: 10.37945/cbr.2023.01.01.
• Lucian CERNUȘCA, 2023, "The Accounting and Fiscal Regime of Dividends in 2023," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 4, issue 1, pages 30-41, January, DOI: 10.37945/cbr.2023.01.04.
• Antonia-Cătălina HORVAT, 2023, "The Impact of Additional Taxation of Part-Time Employment Contracts in the Romanian Economy Against the Background of an Accumulation of Recessions," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 4, issue 1, pages 42-49, January, DOI: 10.37945/cbr.2023.01.05.
• Paul C. ȘCHIOPU, 2023, "The Specific Accounting of the Group of Manufacturers Functional in the Agricultural Cooperative," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 4, issue 2, pages 14-20, February, DOI: 10.37945/cbr.2023.02.02.
• Delia DAVID & Ștefania Amalia NICOARĂ & Luminița PĂIUȘAN, 2023, "The Accounting and Fiscal Treatment of Mining Royalties in the Case of Entities that Carry Out Exploitation Activities of Geothermal Waters," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 4, issue 2, pages 21-28, February, DOI: 10.37945/cbr.2023.02.03.
• Bogdan Cosmin GOMOI, 2023, "Diagnosis of the Entity’s Financial Position. Comparative Study Romania Versus the Republic of Moldova," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 4, issue 2, pages 29-40, February, DOI: 10.37945/cbr.2023.02.04.
• Marian SĂCĂRIN, 2023, "The Lease Agreement at the Tenant – the Same Transaction, but Different Accounting, with Consequences for the Information Presented in the Financial Statements and the Indicators Calculated Based on 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.