Research classified by Journal of Economic Literature (JEL) codes

---

Top JEL
/ M: Business Administration and Business Economics; Marketing; Accounting; Personnel Economics
/ / M4: Accounting
/ / / M41: Accounting

2022

• 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.
• 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 ," 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(0x990cfb00), 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, Institute of Labor Economics (IZA), number 15599, Sep.
• Seval Selimoğlu & Yahya Umutoni Swabra, 2022, "Legal regulations and internal audit function in ugandan public enterprises," Holistic Economics, Holistence Publications, volume 1, issue 1, pages 1-9, January, DOI: 10.55094/hoec.1.1.01.
• Max Schreder & Pawel Bilinski, 2022, "Information Quality and the Expected Rate of Return: A Structural Equation Modelling Approach," Asia-Pacific Financial Markets, Springer;Japanese Association of Financial Economics and Engineering, volume 29, issue 2, pages 139-170, June, DOI: 10.1007/s10690-021-09342-8.
• 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.
• Eleonora Tarpataki & Janka Filyo & Norbert Laszlo, 2022, "Transition of Hungarian Companies to IFRS-based Reporting in Relation to Indicators Used in Credit Approval," Financial and Economic Review, Magyar Nemzeti Bank (Central Bank of Hungary), volume 21, issue 1, pages 95-112.
• Gabor Szigel, 2022, "Carbon Intensity of Banks' Loan Portfolio - A Good Basis for Comparison in Case of Low-Income Countries?," Financial and Economic Review, Magyar Nemzeti Bank (Central Bank of Hungary), volume 21, issue 4, pages 83-102.
• Capalbo, Francesco & Galati, Luca & Lupi, Claudio & Smarra, Margherita, 2022, "The Impact of Elections on the Quality of Financial Statements in Municipally Owned Entities," Economics & Statistics Discussion Papers, University of Molise, Department of Economics, number esdp22078, Jan.
• Emil Ślązak & Magdalena Skwarzec, 2022, "The effects of IFRS 9 valuation model on cost of risk in commercial banks – the impact of COVID-19," Bank i Kredyt, Narodowy Bank Polski, volume 53, issue 1, pages 47-78.
• Oliver Binz & John Graham, 2022, "The Information Content of Corporate Earnings: Evidence from the Securities Exchange Act of 1934," NBER Working Papers, National Bureau of Economic Research, Inc, number 29747, Feb.
• David Hirshleifer & Yushui Shi & Weili Wu, 2022, "Do Sell-Side Analysts Say “Buy” While Whispering “Sell”?," NBER Working Papers, National Bureau of Economic Research, Inc, number 30032, May.
• Smolyak, S., 2022, "New method of liquidation value estimation," Journal of the New Economic Association, New Economic Association, volume 55, issue 3, pages 12-27, DOI: 10.31737/2221-2264-2022-55-3-1.
• Hyuna Park, 2022, "An Intangible-Adjusted Book-to-Market Ratio Still Predicts Stock Returns," Critical Finance Review, now publishers, volume 11, issue 2, pages 265-297, May, DOI: 10.1561/104.00000100.
• Baruch Lev & Srivastava Anup, 2022, "Explaining the Recent Failure of Value Investing," Critical Finance Review, now publishers, volume 11, issue 2, pages 333-360, May, DOI: 10.1561/104.00000115.
• Rimona Palas & Dov Solomon, 2022, "The Quality of Earnings Information in Dual-Class Firms: Persistence and Predictability," Journal of Law, Finance, and Accounting, now publishers, volume 7, issue 1, pages 127-164, April, DOI: 10.1561/108.00000059.
• Min Bai & Chia-Feng (Jeffrey) Yu, 2022, "Rookie Directors and Corporate Fraud," Review of Corporate Finance, now publishers, volume 2, issue 1, pages 99-150, March, DOI: 10.1561/114.00000012.
• Daniela Feschiyan & Radka Andasarova, 2022, "Improving Reporting of Infrastructure Assets by Using Standardised Models," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 4, pages 559-586, December.
• Muhammad Ikbal & Unti Ludigdo & Rosidi Rosidi & Wuryan Andayani, 2022, "Critical Dramaturgy Approach: Research Epistemology in the Field of Fraud Action Study," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 4, pages 788-808, December.
• Stoyan Stoyanov & Nikolay Oresharov & Oleg Dimov & Nikolina Nikolova & Kalina Kavaldzhieva, 2022, "Evaluation and Effectiveness of the Adaptation of Evaluation Standards to the Training, Business Environment and Practices in the Republic of Bulgaria," Ikonomiceski i Sotsialni Alternativi, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 69-79, March.
• Kalina Kavaldzhieva, 2022, "Inventories – Fair Value in the Form of Materials, Goods and Finished Products," Ikonomiceski i Sotsialni Alternativi, University of National and World Economy, Sofia, Bulgaria, issue 4, pages 70-88, December.
• Teodora Roupska & James Jolovski, 2022, "Appliance of Innovative Technologies in Managerial Accounting Models in Digitalized Accounting System," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 233-257, April.
• Iavor Bachev, 2022, "Analysis of the Performance of the Students from the State Exam in the “Accounting†Bachelor Major for the Period 2017 – 2021 and Major “Accounting and Control†(Distance Learning) for the Per," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 269-297, April.
• Kameliya Savova, 2022, "Historical Retrospection and Trends in the Development of the National Accounting Standards in Bulgaria," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 311-322, April.
• Maia Natchkova, 2022, "Independent Financial Audit of the Financial Statements of Pension Funds Under the Conditions of Digitalization," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 323-332, April.
• Michael Musov, 2022, "Behavioral Considerations in Management Accounting Theory and Practice," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 333-357, April.
• Atanas Atanasov, 2022, "Analytical View on the Professional Characteristics and Qualities of the Modern Accountant," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 4, pages 109-116, November.
• Stoyan Stoyanov & Daniela Feschiyan & Kameliya Savova, 2022, "100 Years Since the Birth of prof. Kosta Pergelov," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 4, pages 11-21, November.
• Ventsislav Vechev, 2022, "Advantages and Disadvantages of Online Accounting Education in Universities in Terms of Covid-19," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 4, pages 117-122, November.
• Liliya Rangelova, 2022, "Approaches for the Establishment of the Management Information System for Monitoring the Operational Risk in Banks," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 4, pages 123-140, November.
• Hristina Oreshkova, 2022, "A Memory of My Teacher Professor Kosta Dimitrov Pergelov," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 4, pages 141-155, November.
• Mariana Mihaylova, 2022, "Professor Totyu Totev – With A View to the Future," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 4, pages 23-39, November.
• Maria Markova & Georgi Hristov, 2022, "Reporting of R&D Costs Under IAS 38 – The Case of Biopharmaceutical Companies," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 4, pages 57-65, November.
• Nikolina Nikolova, 2022, "Prof. K. Pergelov on the Functions of Financial Accounting and Its Modern Interpretation," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 4, pages 91-98, November.
• Galina Chipriyanova, 2022, "Establishing a Business Intelligence (BI) Competences of the Accountant of the Future," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 4, pages 99-107, November.
• Kameliya Savova, 2022, "The Accounting System of Bulgaria and Presentation of Non-Current Assets – Historical Retrospection," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 5, pages 11-39, December.
• Cati-Loredana DUMITRU (SOARE), 2022, "Financial Reporting In A European Single Electronic Format," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 2, issue 2, pages 103-108, December.
• Ana-Maria COCARIU, 2022, "An Overview Of Romanian Accountants Regarding The Introduction Of Human Capital In Financial Statements," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 2, issue 2, pages 121-130, December.
• Diana Elisabeta MATICA & Lucian CERNUȘCA & Sorina-Ioana MOCIAR COROIU, 2022, "Ethics In The Romanian Accounting Profession. A Gender And Religion Comparative Study," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 2, issue 2, pages 131-142, December.
• Victoria BOGDAN & Dorina Nicoleta POPA & Mărioara BELENEÅžI, 2022, "An Empirical Study On The Influences Of Accounting Policies, Organizational Climate, And Financial Reporting Disclosures On The Performance Of Non-Financial Listed Companies," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 2, issue 2, pages 164-175, December.
• Pompei Mititean, 2022, "Is The Financial Performance Affected By Board Characteristics During Covid-19? Evidence From The Energy Industry," Oradea Journal of Business and Economics, University of Oradea, Faculty of Economics, volume 7, issue special, pages 100-110, June, DOI: http://doi.org/10.47535/1991ojbe149.
• Stephanie M. Chondough, 2022, "The Effect Of Capital Structure On Earnings Per Share Of Publicly Traded Companies: A Review Of Related Literature," Oradea Journal of Business and Economics, University of Oradea, Faculty of Economics, volume 7, issue special, pages 111-119, June, DOI: http://doi.org/10.47535/1991ojbe150.
• Andrew Bird & Aytekin Ertan & Stephen A Karolyi & Thomas G Ruchti, 2022, "Short-Termism Spillovers from the Financial Industry," The Review of Financial Studies, Society for Financial Studies, volume 35, issue 7, pages 3467-3524.
• Maria-Madalina Bogeanu-Popa & Mariana Man, 2022, "Research Regarding the Integration of the Sustainable Development’s Requirements Within the Accounting Model at a Microeconomic Level," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 777-787, September.
• Marius Boita & Gheorghe Pribeanu & Ionela Mihaela Milutin, 2022, "Fiscal Optimization Through the Acquisition of Intra Group Services," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 788-792, September.
• Nina Adriana Buica & Costin Daniel Avram & Magdalena Mihai, 2022, "Approaching the Risk of Fraud in the Audit of European Projects," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 803-808, September.
• Ionela Cornelia Cioca & Oana Raluca Ivan & Elena Daniela Crisan, 2022, "Non-Financial Reporting of Information Within Companies. Case Study OMV Petrom," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 815-824, September.
• Traian Cristin Nicolae, 2022, "Aspects Regarding the Instrumentalization in Accounting of the Financing Systems," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 928-935, September.
• Traian Cristin Nicolae, 2022, "Trends in the Development of Digitalized Paradigms of De-construction in Accounting," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 936-942, September.
• Tatiana Railean, 2022, "Modernization of Public Financial Reporting in the Republic of Moldova in Accordance with IPSAS," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 981-992, September.
• Adrian Ioan Tirau & Iоn Соzmа & Andreea Marin Pantelescu, 2022, "Transfer Pricing Rules: National and International Approach," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 993-1001, September.
• Mircea-Iosif Rus, 2022, "The Importance and Necessity of Heritage Evaluation," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 1010-1014, Decembrie.
• Roxana Daliana Schiop, 2022, "The Romanian Banking System - Evolution and Transition After the Crisis Generated by COVID 19 and the War in Ukraine," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 1027-1035, Decembrie.
• Raluca Andreea Stoica & Alina Gabriela Mares & Laura Andreea Florea, 2022, "The Impact of ERP Implementation on Firm Performance," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 1036-1041, Decembrie.
• Lavinia-Roxana Dincă (Diaconu), 2022, "Quality Management in Pre-University Education," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 535-538, Decembrie.
• Raluca-Mihaela Boharu (Mircea) & Anca Daniela Șenchea & Andreea Cristina Savu, 2022, "The Accounting Profession and Addressing Sustainability Issues," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 827-833, Decembrie.
• Leliana Diana (Bolcu) & Veronica Ștefan, 2022, "The Evolution of the Collaborative/Shared Economy on Demand and its Impact on Fiscal Systems," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 838-845, Decembrie.
• Cati-Loredana Dumitru (Soare), 2022, "Skandia Navigator - an Innovative Tool for Evaluating Hidden Intangible Assets," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 846-851, Decembrie.
• Cati-Loredana Dumitru (Soare), 2022, "Intellectual Capital Measurement and Evaluation Models Based on Assets Return as Non-Accounting Value," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 852-856, Decembrie.
• Cristina-Elena Florea (Poenaru) & Gabriela Constantin (Anghel), 2022, "The Importance of Non-Financial Information in Financial Situations for the Sustainability of the National Economy," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 857-862, Decembrie.
• Cristina-Mihaela Ionescu (Haralambie) & George-Alin Haralambie, 2022, "Capitalization of Accounting Information in the Analysis of the Economic and Financial Position of the Company," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 869-878, Decembrie.
• Lăcrămioara Mansour (Stoian) & Elena Cerasela Spătariu & Gabriela Gheorghiu, 2022, "Accounting Information System – A Quantitative Analyse of the Bibliometric Elements," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 890-900, Decembrie.
• Mihaiela Joly Mircea, 2022, "The post-COVID Economic Crisis and its Major Influences in the Economic Activity of Firms," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 911-919, Decembrie.
• Traian Cristin Nicolae, 2022, "Considerations Regarding the Substantiation of Financial Instruments' Accounting," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 958-965, Decembrie.
• Traian Cristin Nicolae, 2022, "Reflections on the Digitalization of the Accounting System," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 966-972, Decembrie.
• Svetlana Orlova & Li Sun, 2022, "Corporate social responsibility and unverifiable net assets ratio," International Journal of Disclosure and Governance, Palgrave Macmillan, volume 19, issue 1, pages 31-48, March, DOI: 10.1057/s41310-021-00126-0.
• Chii-Shyan Kuo & Jia-Jye Yu & Feng-Chen Chang, 2022, "Revenue recognition and channel stuffing in the Taiwanese semiconductor industry," International Journal of Disclosure and Governance, Palgrave Macmillan, volume 19, issue 3, pages 352-361, September, DOI: 10.1057/s41310-022-00144-6.
• Artur Sajnóg & Anna Rogoziñska-Pawe³czyk, 2022, "Executive compensation and the financial performance of Polish listed companies from the corporate governance perspective," Equilibrium. Quarterly Journal of Economics and Economic Policy, Institute of Economic Research, volume 17, issue 2, pages 459-480, June, DOI: 10.24136/eq.2022.016.
• Pavol Durana & Roman Blazek & Veronika Machova & Miroslav Krasnan, 2022, "The use of Beneish M-scores to reveal creative accounting: evidence from Slovakia," Equilibrium. Quarterly Journal of Economics and Economic Policy, Institute of Economic Research, volume 17, issue 2, pages 481-510, June, DOI: 10.24136/eq.2022.017.
• Maria Kovacova & Lenka Hrosova & Pavol Durana & Jakub Horak, 2022, "Earnings management model for Visegrad Group as an immanent part of creative accounting," Oeconomia Copernicana, Institute of Economic Research, volume 13, issue 4, pages 1143-1176, December, DOI: 10.24136/oc.2022.033.
• Singhal, Soumya & Gupta, Seema & Gupta, Vijay Kumar, 2022, "Disclosure of Intellectual Capital — Evidence from Indian Annual Reports," Public Finance Quarterly, Corvinus University of Budapest, volume 67, issue 1, pages 116-129, DOI: https://doi.org/10.35551/PFQ_2022_1.
• Lentner, Csaba, 2022, "Some Taxonomic Elements of the Internal Control of Public Finances and Experiences of Teaching them at the University of Public Service," Public Finance Quarterly, Corvinus University of Budapest, volume 67, issue Spec, pages 7-27, DOI: https://doi.org/10.35551/PFQ_2022_s.
• Tatiana Dănescu & Roxana Maria Stejerean, 2022, "Financial Reporting on Social Media. Empirical Study on the European Medical Sector," 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 15-24, December.
• Ioan-Ovidiu Spătăcean & Crina Mihaela Pungea, 2022, "Research Regarding Sound Corporate Goverance Practices in Investors Relation – Case of SMT Aero Issuers Listed on 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 65-70, December.
• Ozili, Peterson K, 2022, "Determinants of bank income smoothing using loan loss provisions in the United Kingdom," MPRA Paper, University Library of Munich, Germany, number 112047.
• Atanasov, Atanas, 2022, "Digitalization Of The Corporate Reporting In Europe - Evidence From Bulgarian Wood Based Industry," MPRA Paper, University Library of Munich, Germany, number 114372, Jun.
• Star, Miran, 2022, "Board of Director Characteristics and Firm Performance for firms listed on Iraq Stock Exchange," MPRA Paper, University Library of Munich, Germany, number 114396.
• Xue, Qingmei & Zan, Luca, 2022, "The Chinese accounting profession in the People’s Republic: A preliminary understanding from an oral history perspective," MPRA Paper, University Library of Munich, Germany, number 114407.
• Kadri, Abdelkader, 2022, "The influence of covid-19 on provision measurement given international financial reporting standards," MPRA Paper, University Library of Munich, Germany, number 114994, Jun, revised 01 Jun 2022.
• Ozili, Peterson K, 2022, "Bank income smoothing during the COVID-19 pandemic: Evidence from UK Banks," MPRA Paper, University Library of Munich, Germany, number 115782.
• Georgieva, Daniela & Mitkova, Milena, 2022, "Изследване На Същността На Счетоводните Дейности В Контекста На Защитата На Лични Данни
  [A study of accounting activities in the context of personal data protection]," MPRA Paper, University Library of Munich, Germany, number 117777, revised 2022.
• Carcaba, Ana & Arrondo, Ruben & Gonzalez, Eduardo, 2022, "Does good local governance improve subjective well-being?," MPRA Paper, University Library of Munich, Germany, number 123247, Jan.
• Patrik Marek, 2022, "Analysis of cross-border mergers of Czech companies with a primary focus on Czech-German
  [Analýza přeshraničních fúzí českých společností s primárním zaměřením na česko-německé]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2022, issue 1, pages 59-88, DOI: 10.18267/j.cfuc.573.
• Jaroslava Janhubová & Miloslav Janhuba, 2022, "20th century approaches to accounting for the effects of inflation
  [Přístupy 20. století k účetnímu vykazování vlivů inflace]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2022, issue 2, pages 5-18, DOI: 10.18267/j.cfuc.574.
• Oto Křivanec, 2022, "Electronic financial reporting in the Czech Republic: an empirical analysis of ESEF implementation
  [Elektronické účetní výkaznictví v České republice: empirická analýza implementace ESEF]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2022, issue 2, pages 51-68, DOI: 10.18267/j.cfuc.577.
• Tatiana Dolgikh, 2022, "IFRS Adoption and the Financial Statements Comparability: The Case of Russia and Canada," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2022, issue 1, pages 7-24, DOI: 10.18267/j.efaj.265.
• Henri Teittinen & Janina Männikkö, 2022, "Case-Mix Accounting System Design in Social and Health Care Sector - The Mechanisms of Hybridization," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2022, issue 3, pages 49-69, DOI: 10.18267/j.efaj.275.
• Jáchym Lukeš & Jana Skálová, 2022, "Dopad změn podmínek pro aplikaci zvýhodněné daňové sazby u nemovitostních investičních fondů v České republice
  [Impact of Changing Preferential Tax Rate Conditions on Czech Real Estate Investment F," Politická ekonomie, Prague University of Economics and Business, volume 2022, issue 2, pages 135-157, DOI: 10.18267/j.polek.1347.
• Mariana BANUTA, 2022, "Aspects Concerning The Evaluation And Accounting Of Goodwill," Scientific Bulletin - Economic Sciences, University of Pitesti, volume 21, issue 1, pages 59-66.
• Mihaela GÂDOIU & Mariana BÃNUTÃ, 2022, "Pestre-Roire Matrix -A Tool For Diagnosing Financial Performance," Scientific Bulletin - Economic Sciences, University of Pitesti, volume 21, issue 2, pages 53-62.
• Ruth Odin & David Jerry Oziegbe, 2022, "Auditors’ Independence, Audit Tenureship, Firm Characteristics and Audit Quality: Evidence from Nigeria," Romanian Economic Journal, Department of International Business and Economics from the Academy of Economic Studies Bucharest, volume 25, issue 84, pages 54-68, December,.
• Erdinc Karadeniz & Omer Iskenderoglu, 2022, "Financial Performance of Football Clubs and The Impact of The Covid-19 Epidemic: Comparison of the Five National League of Union of European Football Associations," Business and Economics Research Journal, Bursa Uludag University, Faculty of Economics and Administrative Sciences, volume 13, issue 2, pages 299-317.
• Arya Aji Aditya & Andi Rahmat Kaswar, 2022, "The Relationship between Innovation Capital, Firm Value, and Firm Risk," EkBis: Jurnal Ekonomi dan Bisnis, UIN Sunan Kalijaga Yogyakarta, volume 6, issue 1, pages 74-86.
• Tria Nur Aysah & Aris Eddy Sarwono & Dewi Saptantinah Puji Astuti, 2022, "Auditor Switching Behavior in Property, Real Estate, and Building Construction Company," EkBis: Jurnal Ekonomi dan Bisnis, UIN Sunan Kalijaga Yogyakarta, volume 6, issue 2, pages 141-154.
• Sunday Olugboyega KAJOLA & Adekunle ADEYEMI & Abiola Akanbi TONADE & Jayeola OLABISI, 2022, "Firm-Specificattributes And Earnings Management: Does Size Really Matteras A Moderating Variable Innigerian Banks?," International Journal of Contemporary Accounting Issues-IJCAI (formerly International Journal of Accounting & Finance IJAF), The Institute of Chartered Accountants of Nigeria (ICAN), volume 11, issue 1, pages 35-55.
• Irina A. Naugolnova & Nazira A. Gumar, 2022, "Project-process approach as a tool for organizations striving for sustainable development and competitiveness in the market," Economic Consultant, Scientific and Educational Initiative LLC, volume 3, issue 2, pages 32-42.
• Natalia B. Galikova & Tatiana A. Zhuravleva, 2022, "Peculiarities of accounting and analytical support of discontinued operations of a commercial organization," Economic Consultant, Scientific and Educational Initiative LLC, volume 3, issue 3, pages 33-41.
• Xiaobao SONG & Wunhong SU, 2022, "Heterogeneous Debt Financing and Share Return Volatility," Journal for Economic Forecasting, Institute for Economic Forecasting, volume 0, issue 1, pages 85-105, April.
• Radojko LUKIC, 2022, "Analysis of Kosovo and Metohija Trade Performance," Management and Economics Review, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, volume 7, issue 3, pages 379-391, October.
• Suha JALLOUL & Ghina AWWAD, 2022, "The Impact of Accounting Information Systems on Bank Performance: The Case of Lebanon," Management and Economics Review, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, volume 7, issue 3, pages 405-422, October.
• Milana OTRUSINOVÁ & Marie PASEKOVÁ & David HOMOLA & Bohumila SVITÁKOVÁ, 2022, "Ipsas, Ifrs, And The Quality Of The Accounting - With An Accent On Public Management," REVISTA ADMINISTRATIE SI MANAGEMENT PUBLIC, Faculty of Administration and Public Management, Academy of Economic Studies, Bucharest, Romania, volume 2022, issue 39, pages 154-169.
• Radojko Lukic, 2022, "Analysis of Productivity of Distribution Trade of Selective Countries of the European Union, Russia and Serbia Based on the OCRA Method," REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, volume 23, issue 1, pages 65-79, March.
• Radojko LUKIC, 2022, "Analysis of Investment Efficiency of Distribution Trade of Selective Countries of the European Union and Serbia on the Basis of Trust Method," REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, volume 23, issue 3, pages 382-399, July.
• Radojko LUKIC, 2022, "Measurement and Analysis of the Dynamics of Financial Performance and Efficiency of Trade in Serbia Based on the DEA Super-Radial Model," REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, volume 23, issue 5, pages 630-645, December.
• Muhammad Jahangir Ali & Seema Miglani & Man Dang & Premkanth Puwanenthiren & Mazur Mieszko, 2022, "Do family firms pay less for external funding?," Australian Journal of Management, Australian School of Business, volume 47, issue 2, pages 225-250, May, DOI: 10.1177/03128962211018241.
• Yankun Zhou & Le Luo & Hongtao Shen, 2022, "Community pressure, regulatory pressure and corporate environmental performance," Australian Journal of Management, Australian School of Business, volume 47, issue 2, pages 368-392, May, DOI: 10.1177/03128962211017172.
• Christofer Adrian & Ka Wai (Stanley) Choi & Mukesh Garg & Cameron Truong, 2022, "Winning the Australasian Reporting Awards: An analysis of accounting and economic outcomes," Australian Journal of Management, Australian School of Business, volume 47, issue 4, pages 630-663, November, DOI: 10.1177/03128962211038637.
• Hrishikesh Desai, 2022, "Are Firms Biasing Stakeholder Expectations by Attributing Prior Poor Performance to COVID-19?," IIM Kozhikode Society & Management Review, , volume 11, issue 2, pages 171-182, July, DOI: 10.1177/22779752211061207.
• Olympia G. Gkouma & John Filos, 2022, "Assessing the Impact of IPSAS on Financial Reporting and Public Management in Greece," SPOUDAI Journal of Economics and Business, SPOUDAI Journal of Economics and Business, University of Piraeus, volume 72, issue 1-2, pages 56-79, January-J.
• Ahmed Bouteska & Mehdi Mili, 2022, "Does corporate governance affect financial analysts’ stock recommendations, target prices accuracy and earnings forecast characteristics? An empirical investigation of US companies," Empirical Economics, Springer, volume 63, issue 4, pages 2125-2171, October, DOI: 10.1007/s00181-022-02297-3.
• Shuangyan Li & Guangrui Wang & Yongli Luo, 2022, "Tone of language, financial disclosure, and earnings management: a textual analysis of form 20-F," Financial Innovation, Springer;Southwestern University of Finance and Economics, volume 8, issue 1, pages 1-24, December, DOI: 10.1186/s40854-022-00346-5.
• Nyanine Chuele Fonou-Dombeu & Josue Mbonigaba & Odunayo Magret Olarewaju & Bomi Cyril Nomlala, 2022, "Earnings quality measures and stock return volatility in South Africa," Future Business Journal, Springer, volume 8, issue 1, pages 1-15, December, DOI: 10.1186/s43093-022-00115-x.