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

• 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
  [L’euro alimentaire : méthode et nouveaux résultats pour l’analyse de la répartition de la valeur dans la chaîne agroalimentaire en France]," Post-Print, HAL, number hal-03576037, Feb.
• 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.
• Mohamed Debbouzine, 2022, "News of the Algerian accounting system for insurance and/or reinsurance companies
  [‬Les nouveautés du système comptable algérien des sociétés d’assurances et/ou de réassurances]," Post-Print, HAL, number hal-03904884, Dec.
• Stéphane Crépey, 2022, "Positive XVAs," Post-Print, HAL, number hal-03910135.
• S. Boubaker & I. Derouiche & H. Nguyen, 2022, "Voluntary Disclosure, Tax Avoidance and Family Firms," Post-Print, HAL, number hal-04445035, DOI: 10.1007/s10997-021-09601-w.
• Serge Agbodjo & Konan Anderson Seny Kan & Solomon George Zori & Khaled Hussainey, 2022, "Unraveling the existence of the necessity and sufficiency of accounting information," Post-Print, HAL, number hal-04495282, Feb, DOI: 10.1108/JAAR-03-2021-0077.
• Benoît Jamet & Julien Bousquet & Antoine Masse, 2022, "National institutional context and voluntary carbon disclosure: An international study of the banking industry 1," Post-Print, HAL, number hal-05557308, May.
• Hervé Stolowy & Luc Paugam & Yves Gendron, 2022, "Competing for narrative authority in capital markets: activist short sellers vs. financial analysts," Working Papers, HAL, number hal-03890321, Jan.
• Olivier Dessaint & Thierry Foucault & Laurent Frésard, 2022, "The Horizon of Investors' Information and Corporate Investment," Working Papers, HAL, number hal-03890720, Nov, DOI: 10.2139/ssrn.4276832.
• Mirjana Hladika, 2022, "Analysis Of Public Managers’ Attitudes Toward Constraints For Implementation Of Public Sector Accounting Reform In Croatia," Ekonomski pregled, Hrvatsko društvo ekonomista (Croatian Society of Economists), volume 73, issue 1, pages 81-106, DOI: 10.32910/ep.73.1.4.
• Vazquez, Antonio B. & Martinez, Sofia, 2022, "Mandatory ESG Reporting and Corporate Performance," HOSS Working Paper Series, Stockholm School of Economics, House of Sustainable Society (HOSS), number 2022-5, Jan, revised 30 Jan 2023.
• Andrey Zubarev & Kirill Shilov, 2022, "Bank Default's Factors Differentiation Based on License Withdrawal Reasons," HSE Economic Journal, National Research University Higher School of Economics, volume 26, issue 1, pages 69-103.
• Nataliia Stelmakh, 2022, "Accounting Expertise as a Tool for Verification of Accounting Data in Legal Proceedings," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 135-140, March, DOI: 10.33146/2307-9878-2022-1(95)-135-1.
• Serhii Lehenchuk, 2022, "The Necessity of Clarification of Basic Accounting Concepts and Development of Ukrainian Accounting Theory," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 22-31, March, DOI: 10.33146/2307-9878-2022-1(95)-22-31.
• Valerii Zhuk & Yuliia Bezdushna & Yevheniia Popko, 2022, "Depreciation of Enterprise Assets in Wartime," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 5-12, March, DOI: 10.33146/2307-9878-2022-1(95)-5-12.
• Valerii Zhuk & Yevheniia Popko & Serhii Ostapchuk, 2022, "Fixation of Direct Damage to Agrarian Business due to War, Based on the Accountant's Professional Judgment," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 15-21, June, DOI: 10.33146/2307-9878-2022-2(96)-15-21.
• Andreia Manea & Claudia Mihaela Rapan & Viorel-Costin Banta, 2022, "Comparison of Professional Accounting Associations' Inclusion of Ethics in the Practical Experience Requirement," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 22-32, June, DOI: 10.33146/2307-9878-2022-2(96)-22-32.
• Petro Sabluk & Mykhailo Prodanchuk & Nataliia Shevchuk, 2022, "Improving the Evaluation of the Management System's Effectiveness Based on Integrated Reporting," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 33-42, June, DOI: 10.33146/2307-9878-2022-2(96)-33-42.
• Yuliya Shenderivska, 2022, "Retrospective of the Accounting Profession Development: A Civilizational Approach," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 49-57, June, DOI: 10.33146/2307-9878-2022-2(96)-49-57.
• Olena Vakulchyk & Valentyna Vasylieva & Oksana Knyshek, 2022, "Methodical Approach to Determining the Quality of Accounting Data in Internal Audit," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 5-14, June, DOI: 10.33146/2307-9878-2022-2(96)-5-14.
• Claudia Mihaela Rapan & Viorel-Costin Banta & Andreia Manea & Mamoun Walid Aridah, 2022, "Value Relevance of ESG Scores: Evidence from European Stock Exchange Markets," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 68-75, June, DOI: 10.33146/2307-9878-2022-2(96)-68-75.
• Claudia Mihaela Rapan & Viorel-Costin Banta & Andreea Serban & Andreia Manea, 2022, "Analysis of the Net Result and the Comprehensive Income: An Empirical Study of the Listed Companies on the Bucharest Stock Exchange," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 76-81, June, DOI: 10.33146/2307-9878-2022-2(96)-76-81.
• Liubomyr Pylypenko & Olga Grytsay & Pavlo Sorokovyi, 2022, "Accounting and Taxation of Joint Investment Institutions, as One of the Mechanisms of Housing Construction Financing," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 28-37, September, DOI: 10.33146/2307-9878-2022-3(97)-28-37.
• Collins C Ngwakwe, 2022, "The Relationship between Water/Energy Reduction and Shareholders' Dividend Yield," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 56-61, September, DOI: 10.33146/2307-9878-2022-3(97)-56-61.
• Liudmyla Melnyk & Olena Matros & Oksana Krochak & Olha Ratushna, 2022, "The Taxation of IT and Digital Communications Entities' Activity: Its Legislation and Accounting in Ukraine," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 62-68, September, DOI: 10.33146/2307-9878-2022-3(97)-62-68.
• Firda Nur Fauzia & Sri Pujiningsih & Makaryanawati, 2022, "Determinants of Fraudulent Tendencies on Public Accountancy in Indonesia," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 13-22, December, DOI: 10.33146/2307-9878-2022-4(98)-13-22.
• Yuliya Shenderivska, 2022, "Transformation of Accountant Functions under Global Challenges," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 23-31, December, DOI: 10.33146/2307-9878-2022-4(98)-23-31.
• Collins C Ngwakwe, 2022, "Does the CEO's Payment Increase Shareholder Return in S&P 500 Companies?," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 32-36, December, DOI: 10.33146/2307-9878-2022-4(98)-32-36.
• Andrii Kulyk, 2022, "Specifics of Asset Impairment in the Conditions of Armed Aggression," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 5-12, December, DOI: 10.33146/2307-9878-2022-4(98)-5-12.
• Mingjun Zhou, 2022, "Gilti Income And Financial Reporting: An Analysis Of The 10-K Disclosures By S&P 500 Firms Following The 2017 Tax Reform," Accounting & Taxation, The Institute for Business and Finance Research, volume 14, issue 1, pages 31-44.
• Tzu-Ching Weng & Chieh-wen kuo Chem & Pei-Jung Lee, 2022, "The Influence Of Management Compensation On Diversification Strategy," Global Journal of Business Research, The Institute for Business and Finance Research, volume 16, issue 1, pages 17-40.
• Terrance Jalbert & Jonathan D. Stewart, 2022, "A Comprehensive Retirement Financial Planning Tool," International Journal of Management and Marketing Research, The Institute for Business and Finance Research, volume 15, issue 1, pages 47-76.
• Brent McCallum & Chloe McCallum, 2022, "Revenue Recognition Accounting: Understanding The Impact Of Asc 606," Review of Business and Finance Studies, The Institute for Business and Finance Research, volume 13, issue 1, pages 31-45.
• Umapathy Ananthanarayanan & Peter Harris & Terrance Jalbert, 2022, "A Case Study Of Accounting Standards Codification 842 Lease Accounting," Review of Business and Finance Studies, The Institute for Business and Finance Research, volume 13, issue 1, pages 47-62.
• Subagio Efendi & Salim Darmadi & Robert Czernkowski, 2022, "Are Financial Institutions Tax Aggressive? Evidence From Corporate Tax Return Data," Bulletin of Monetary Economics and Banking, Bank Indonesia, volume 25, issue 2, pages 175-204, August, DOI: https://doi.org/10.21098/bemp.v25i2.
• Oskar Kowalewski & Nicolas Eugster & Piotr Spiewanowski, 2022, "This study aims to provide new evidence linking internal corporate governance mechanisms and corporate misconduct, using a sample of 2,844 public US companies during the period 2007-2019. The results reveal that optimal size and diverse boards, inclu," Working Papers, IESEG School of Management, number 2022-ACF-05, Aug.
• Tatsuya Kato, 2022, "The Effects of Corporate Governance on ESG-related Information Disclosure: Evidence from Japanese Firms," IMES Discussion Paper Series, Institute for Monetary and Economic Studies, Bank of Japan, number 22-E-04, Apr.
• Tatsuya Kato, 2022, "The Effects of Corporate Governance on ESG-related Information Disclosure: Evidence from Japanese Firms," Monetary and Economic Studies, Institute for Monetary and Economic Studies, Bank of Japan, volume 40, pages 67-100, November.
• Sunday Oseiweh OGBEIDE & Grace.N.ABUTU, 2022, "Do Women Board Directors Contribute To The Financial Performance Of Listed Firms? Insights From Nigeria," Romanian Journal of Economics, Institute of National Economy, volume 54, issue 1(63), pages 113-125, June.
• Gabriela STAFIE & Veronica GROSU, 2022, "Digital Transformation Of Accounting As A Result Of The Implementation Of Artificial Intelligence In Accounting," Romanian Journal of Economics, Institute of National Economy, volume 54, issue 1(63), pages 95-112, June.
• Doron Israeli & Ron Kaniel & Suhas A. Sridharan, 2022, "The Real Side of the High-Volume Return Premium," Management Science, INFORMS, volume 68, issue 2, pages 1426-1449, February, DOI: 10.1287/mnsc.2020.3886.
• Titilope Esther Olorede & Segun Abogun & Johnson Kolawole Olowookere, 2022, "Executive Compensation, Corporate Governance and Financial Reporting Quality: Evidence from listed firms in Nigeria," Istanbul Management Journal, Istanbul University Business School, volume 0, issue 93, pages 1-19, December, DOI: 10.26650/imj.2022.93.001.
• Buse Oktem & Selahattin Karabinar, 2022, "Analysis of the Relationship Between Financial Failures and Sustainability Reports of Companies Publishing SASB Reports," Istanbul Journal of Economics-Istanbul Iktisat Dergisi, Istanbul University, Faculty of Economics, volume 72, issue 72-2, pages 823-845, December, DOI: 10.26650/ISTJECON2021-1051041.
• Nizar Mohammad Alsharari (ed.), 2022, "Banking and Accounting Issues," Books, IntechOpen, number 7478, ISBN: ARRAY(0x7d8ab790), June, DOI: 10.5772/intechopen.98048.
• Lucky Nugroho, 2022, "The Concept of Accounting in Islamic Bank (Indonesia Empirical Cases)," Chapters, IntechOpen, in: Nizar Mohammad Alsharari, "Banking and Accounting Issues", DOI: 10.5772/intechopen.103140.
• Maria Bengtsson, 2022, "National Adoptions of IFRS: Accounting Perspectives," Chapters, IntechOpen, in: Nizar Mohammad Alsharari, "Banking and Accounting Issues", DOI: 10.5772/intechopen.103679.
• Nadia Ben Farhat-Toumi & Nouha Ben Arfa & Rim Khemiri, 2022, "Monitoring of the Entrenchment of Managers through Board Characteristics: Insights from Gender Diversity, Background and Independence Director's," Chapters, IntechOpen, in: Nizar Mohammad Alsharari, "Banking and Accounting Issues", DOI: 10.5772/intechopen.103071.
• Mahfud Sholihin & Dian Andari, 2022, "Islamic Banking and Islamic Accounting in Indonesia: History and Recent Development," Chapters, IntechOpen, in: Nizar Mohammad Alsharari, "Banking and Accounting Issues", DOI: 10.5772/intechopen.103654.
• Diogo Rocha & Maria Elisabete Duarte Neves & Carmem Leal, 2022, "Impact of Short-Term Management on Portuguese and Spanish Firms' Performance," Chapters, IntechOpen, in: Nizar Mohammad Alsharari, "Banking and Accounting Issues", DOI: 10.5772/intechopen.103009.
• Rosaria Cerrone, 2022, "Banking Regulation for ESG Principles and Climate Risk," Chapters, IntechOpen, in: Nizar Mohammad Alsharari, "Banking and Accounting Issues", DOI: 10.5772/intechopen.104110.
• Carmem Leal & Bernardo Cardoso & Ruben Nunes & Rogerio Bessa & Jose Vale & Rui Jorge Rodrigues Silva, 2022, "Looking beyond the Numbers: Determinants of Financial Performance of Portuguese Wine Firms," Chapters, IntechOpen, in: Nizar Mohammad Alsharari, "Banking and Accounting Issues", DOI: 10.5772/intechopen.103141.
• Maria Elisabete Duarte Neves & Joana Monteiro & Carmem Leal, 2022, "Determinants of Banking Profitability in Portugal and Spain: Evidence with Panel Data," Chapters, IntechOpen, in: Nizar Mohammad Alsharari, "Banking and Accounting Issues", DOI: 10.5772/intechopen.103142.
• Pattarake Sarajoti & Pattanaporn Chatjuthamard & Suwongrat Papangkorn, 2022, "Pandemics and Financial Assets," Chapters, IntechOpen, in: Nizar Mohammad Alsharari, "Banking and Accounting Issues", DOI: 10.5772/intechopen.103972.
• Nizar Mohammad Alsharari, 2022, "Financial Reporting and Analysis of Tesla Green Technology in the United States Market," Chapters, IntechOpen, in: Nizar Mohammad Alsharari, "Banking and Accounting Issues", DOI: 10.5772/intechopen.105065.
• Block, Sidney T. & Friebel, Guido & Heinz, Matthias & Zubanov, Nick, 2022, "Mystery Shopping as a Strategic Management Practice in Multi-Site Firms," IZA Discussion Papers, IZA Network @ LISER, number 15599, Sep.
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• Ved Dilip Beloskar & S. V. D. Nageswara Rao, 2022, "Corporate Social Responsibility: Is Too Much Bad?—Evidence from India," Asia-Pacific Financial Markets, Springer;Japanese Association of Financial Economics and Engineering, volume 29, issue 2, pages 221-252, June, DOI: 10.1007/s10690-021-09347-3.
• Orakwue B. Arinze & Gordian A. Ndubizu & Menghistu M. Sallehu, 2022, "Does Economic Freedom Influence Informativeness of Accruals Regarding Cash Flows?," Atlantic Economic Journal, Springer;International Atlantic Economic Society, volume 50, issue 3, pages 189-191, December, DOI: 10.1007/s11293-022-09753-6.
• Eero J. Pätäri & Timo H. Leivo & Sheraz Ahmed, 2022, "Can the FSCORE add value to anomaly-based portfolios? A reality check in the German stock market," Financial Markets and Portfolio Management, Springer;Swiss Society for Financial Market Research, volume 36, issue 3, pages 321-367, September, DOI: 10.1007/s11408-021-00400-9.
• Dorota Dobija & Karolina Puławska, 2022, "The influence of board members with foreign experience on the timely delivery of financial reports," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), volume 26, issue 1, pages 287-313, March, DOI: 10.1007/s10997-020-09559-1.
• Sabri Boubaker & Imen Derouiche & Hung Nguyen, 2022, "Voluntary disclosure, tax avoidance and family firms," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), volume 26, issue 1, pages 129-158, March, DOI: 10.1007/s10997-021-09601-w.
• Michael Olbrich & David J. Rapp & Florian Follert, 2022, "Eugen Schmalenbach, Austrian economics, and German business economics," The Review of Austrian Economics, Springer;Society for the Development of Austrian Economics, volume 35, issue 2, pages 205-233, June, DOI: 10.1007/s11138-020-00520-x.
• Kexing Ding & Bikki Jaggi, 2022, "CEO career concerns and the precision of management earnings forecasts," Review of Quantitative Finance and Accounting, Springer, volume 58, issue 1, pages 69-100, January, DOI: 10.1007/s11156-021-00988-z.
• Alaa Mansour Zalata & Collins G. Ntim & Mostafa Hussien Alsohagy & John Malagila, 2022, "Gender diversity and earnings management: the case of female directors with financial background," Review of Quantitative Finance and Accounting, Springer, volume 58, issue 1, pages 101-136, January, DOI: 10.1007/s11156-021-00991-4.
• Audrey Hsu & Cheng-Few Lee & Sophia Liu, 2022, "Book-tax differences, CEO overconfidence, and bank loan contracting," Review of Quantitative Finance and Accounting, Springer, volume 58, issue 2, pages 437-472, February, DOI: 10.1007/s11156-021-00992-3.
• Md Miran Hossain & Babak Mammadov & Hamid Vakilzadeh, 2022, "Wisdom of the crowd and stock price crash risk: evidence from social media," Review of Quantitative Finance and Accounting, Springer, volume 58, issue 2, pages 709-742, February, DOI: 10.1007/s11156-021-01007-x.
• Yan-Ting Lin, 2022, "Evidence on using the estimation of level 3 fair values as an earnings management tool: evidence from Taiwan," Review of Quantitative Finance and Accounting, Springer, volume 58, issue 2, pages 769-794, February, DOI: 10.1007/s11156-021-01009-9.
• Wuchun Chi & Chien-min Kevin Pan, 2022, "How do auditors respond to accounting restatements? Evidence on audit staff allocation," Review of Quantitative Finance and Accounting, Springer, volume 58, issue 2, pages 847-879, February, DOI: 10.1007/s11156-021-01011-1.
• Vijay S. Sampath & Arthur J. O’Connor & Calvester Legister, 2022, "Moral leadership and investor attention: An empirical assessment of the potus’s tweets on firms’ market returns," Review of Quantitative Finance and Accounting, Springer, volume 58, issue 3, pages 881-910, April, DOI: 10.1007/s11156-021-01012-0.
• Joanna Golden & Kenneth Zheng, 2022, "Cost management and corporate payout decisions," Review of Quantitative Finance and Accounting, Springer, volume 58, issue 3, pages 911-938, April, DOI: 10.1007/s11156-021-01013-z.
• Yu-An Chen & Ann F. Medinets & Dan Palmon, 2022, "Disclosure regulations work: The case of regulation G," Review of Quantitative Finance and Accounting, Springer, volume 58, issue 3, pages 1037-1062, April, DOI: 10.1007/s11156-021-01017-9.
• Sheng-Syan Chen & Chia-Wei Huang & Chuan-Yang Hwang & Yanzhi Wang, 2022, "Voluntary disclosure and corporate innovation," Review of Quantitative Finance and Accounting, Springer, volume 58, issue 3, pages 1081-1115, April, DOI: 10.1007/s11156-021-01019-7.
• Yasean A. Tahat & Ahmed H. Ahmed & David Power, 2022, "Earnings quality and investment efficiency: the role of the institutional settings," Review of Quantitative Finance and Accounting, Springer, volume 58, issue 3, pages 1277-1306, April, DOI: 10.1007/s11156-021-01024-w.
• Chii-Shyan Kuo, 2022, "Family firms, tax avoidance, and socioemotional wealth: evidence from tax reform in Taiwan," Review of Quantitative Finance and Accounting, Springer, volume 58, issue 4, pages 1535-1572, May, DOI: 10.1007/s11156-021-01029-5.
• Nguyet T. M. Nguyen & Abdullah Iqbal & Radha K. Shiwakoti, 2022, "The context of earnings management and its ability to predict future stock returns," Review of Quantitative Finance and Accounting, Springer, volume 59, issue 1, pages 123-169, July, DOI: 10.1007/s11156-022-01041-3.
• Yi-Hsing Liao & Teng-Sheng Sang & Yuan-Tang Tsai, 2022, "Do information sources matter in corporate tax avoidance? The roles of peer effects and director interlocks," Review of Quantitative Finance and Accounting, Springer, volume 59, issue 1, pages 339-382, July, DOI: 10.1007/s11156-022-01042-2.
• May Huaxi Zhang & Stanley Iat-Meng Ko & Andreas Karathanasopoulos & Chia Chun Lo, 2022, "A two-step quantile regression method for discretionary accounting," Review of Quantitative Finance and Accounting, Springer, volume 59, issue 1, pages 1-22, July, DOI: 10.1007/s11156-022-01048-w.
• Huai-Chun Lo & Shin-Rong Shiah-Hou, 2022, "The effect of CEO power on overinvestment," Review of Quantitative Finance and Accounting, Springer, volume 59, issue 1, pages 23-63, July, DOI: 10.1007/s11156-022-01060-0.
• Yang Pang & Shimeng Shi & Yukun Shi & Yang Zhao, 2022, "A nonlinear dynamic approach to cash flow forecasting," Review of Quantitative Finance and Accounting, Springer, volume 59, issue 1, pages 205-237, July, DOI: 10.1007/s11156-022-01066-8.
• Shih-Chu Chou & Ramachandran Natarajan & Kenneth Zheng, 2022, "Conglomerate internal informational advantage and resource allocation efficiency," Review of Quantitative Finance and Accounting, Springer, volume 59, issue 2, pages 717-748, August, DOI: 10.1007/s11156-022-01056-w.
• Sami Adwan & Alaa Alhaj-Ismail & Ranko Jelic, 2022, "Non-executive employee ownership and financial reporting quality: evidence from Europe," Review of Quantitative Finance and Accounting, Springer, volume 59, issue 2, pages 793-823, August, DOI: 10.1007/s11156-022-01058-8.
• Bikki Jaggi & Alessandra Allini & Raffaela Casciello & Fiorenza Meucci, 2022, "Firm life cycle stages and earnings management," Review of Quantitative Finance and Accounting, Springer, volume 59, issue 3, pages 1019-1049, October, DOI: 10.1007/s11156-022-01069-5.
• Anna Agapova & Jagadison K. Aier & Zhanel DeVides, 2022, "Earnings patterns and managerial guidance," Review of Quantitative Finance and Accounting, Springer, volume 59, issue 3, pages 1173-1213, October, DOI: 10.1007/s11156-022-01073-9.
• Mai Dao & Trung Pham & Hongkang Xu, 2022, "Internal control effectiveness and trade credit," Review of Quantitative Finance and Accounting, Springer, volume 59, issue 4, pages 1423-1452, November, DOI: 10.1007/s11156-022-01079-3.
• Eiko Arata & Takuhei Shimogawa & Takehiro Inohara, 2022, "A Game Theory-based Verification of Social Norms:An Example from Accounting Rules," Keio-IES Discussion Paper Series, Institute for Economics Studies, Keio University, number 2022-007, May.
• Tomoaki Yamashita & Keishi Fujiyama, 2022, "Estimating a Firm-Year Measure of Conditional Conservatism for Non-U.S. Firms: Evidence from Japan," Discussion Paper Series, Research Institute for Economics & Business Administration, Kobe University, number DP2022-02, Feb.
• Piotr Wojtowicz, 2022, "Questing benchmarks for the current ratio: An analysis of the Warsaw Stock Exchange firms," International Entrepreneurship Review, Centre for Strategic and International Entrepreneurship at the Cracow University of Economics., volume 8, issue 4, pages 83-97.
• Masaki KUSANO, 2022, "Recognition versus Disclosure and Managerial Discretion: Evidence from Japanese Pension Accounting," Discussion papers, Graduate School of Economics , Kyoto University, number e-22-008, Oct.
• Alfredo Zgaib, 2022, "Especulaciones acerca de la relación entre los estados financieros y el crecimiento económico en escenarios inflacionarios," Proyecciones, IIEC, Univeridad Nacional de La Plata., Instituto de Investigaciones y Estudios Contables, Facultad de Ciencias Económicas, Universidad Nacional de La Plata, issue 17, pages 20-31, May-April, DOI: https://doi.org/10.24215/26185474e0.
• Sandra del Carmen Canale & Daniela Beatriz Veglia & Melisa Bergese & Julia Edith Cristóbal, 2022, "Los regímenes de incentivos fiscales y el impacto en los sistemas de control de gestión," Proyecciones, IIEC, Univeridad Nacional de La Plata., Instituto de Investigaciones y Estudios Contables, Facultad de Ciencias Económicas, Universidad Nacional de La Plata, issue 17, pages 40-49, May-April, DOI: https://doi.org/10.24215/26185474e0.