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

• 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 Period 2020/2021," 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 Funds]," 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.
• Julia Bettina Leicht & Maximilian Leicht, 2022, "Changes in the climate-related disclosure of German listed companies during the first years of the new reporting standard," Future Business Journal, Springer, volume 8, issue 1, pages 1-12, December, DOI: 10.1186/s43093-022-00118-8.
• Tariq H. Ismail & Yousra R. Obiedallah, 2022, "Firm performance and cost of equity capital: the moderating role of narrative risk disclosure quality in Egypt," Future Business Journal, Springer, volume 8, issue 1, pages 1-19, December, DOI: 10.1186/s43093-022-00156-2.
• Colleen M. Boland & Corinna Ewelt-Knauer & Julia Schneider, 2022, "The gift that keeps on giving: corporate giving and excessive risk-taking," Journal of Business Economics, Springer, volume 92, issue 3, pages 355-396, April, DOI: 10.1007/s11573-021-01063-8.
• Werner Gleißner & Thomas Günther & Christian Walkshäusl, 2022, "Financial sustainability: measurement and empirical evidence," Journal of Business Economics, Springer, volume 92, issue 3, pages 467-516, April, DOI: 10.1007/s11573-022-01081-0.
• Kerstin Lopatta & Thomas Kaspereit & Sebastian A. Tideman & Anna R. Rudolf, 2022, "The moderating role of CEO sustainability reporting style in the relationship between sustainability performance, sustainability reporting, and cost of equity," Journal of Business Economics, Springer, volume 92, issue 3, pages 429-465, April, DOI: 10.1007/s11573-022-01082-z.
• Tim Hensel & Jens Robert Schöndube, 2022, "Big bath accounting and CEO turnover: the interplay between optimal contracts and career concerns," Journal of Business Economics, Springer, volume 92, issue 8, pages 1249-1281, October, DOI: 10.1007/s11573-022-01098-5.
• Doron Reichmann & Rouven Möller & Tobias Hertel, 2022, "Nothing but good intentions: the search for equity and stock price crash risk," Journal of Business Economics, Springer, volume 92, issue 9, pages 1455-1489, November, DOI: 10.1007/s11573-022-01085-w.
• Mina Ličen & Sergeja Slapničar, 2022, "Can process accountability mitigate myopic biases? An experimental analysis," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, volume 33, issue 1, pages 1-26, March, DOI: 10.1007/s00187-021-00330-7.
• Faruk Bhuiyan & Kevin Baird & Rahat Munir, 2022, "The associations between management control systems, market orientation and CSR use," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, volume 33, issue 1, pages 27-79, March, DOI: 10.1007/s00187-021-00332-5.
• Teemu Malmi & David S. Bedford & Rolf Brühl & Johan Dergård & Sophie Hoozée & Otto Janschek & Jeanette Willert, 2022, "The use of management controls in different cultural regions: an empirical study of Anglo-Saxon, Germanic and Nordic practices," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, volume 33, issue 3, pages 273-334, September, DOI: 10.1007/s00187-022-00342-x.
• Patrick Velte, 2022, "Meta-analyses on Corporate Social Responsibility (CSR): a literature review," Management Review Quarterly, Springer, volume 72, issue 3, pages 627-675, September, DOI: 10.1007/s11301-021-00211-2.
• Aytekin Ertan & Stephen A. Karolyi & Peter W. Kelly & Robert Stoumbos, 2022, "Earnings announcement return extrapolation," Review of Accounting Studies, Springer, volume 27, issue 1, pages 185-230, March, DOI: 10.1007/s11142-021-09593-w.
• Ray Ball & Gil Sadka & Ayung Tseng, 2022, "Using accounting earnings and aggregate economic indicators to estimate firm-level systematic risk," Review of Accounting Studies, Springer, volume 27, issue 2, pages 607-646, June, DOI: 10.1007/s11142-021-09594-9.
• Dane M. Christensen & David G. Kenchington & Rick C. Laux, 2022, "How do most low ETR firms avoid paying taxes?," Review of Accounting Studies, Springer, volume 27, issue 2, pages 570-606, June, DOI: 10.1007/s11142-021-09614-8.
• Doron Israeli & Ron Kasznik & Suhas A. Sridharan, 2022, "Unexpected distractions and investor attention to corporate announcements," Review of Accounting Studies, Springer, volume 27, issue 2, pages 477-518, June, DOI: 10.1007/s11142-021-09618-4.
• Ray Ball & Gil Sadka & Ayung Tseng, 2022, "Correction to: using accounting earnings and aggregate economic indicators to estimate firm-level systematic risk," Review of Accounting Studies, Springer, volume 27, issue 2, pages 647-648, June, DOI: 10.1007/s11142-021-09637-1.
• Aneesh Raghunandan & Shiva Rajgopal, 2022, "Do ESG funds make stakeholder-friendly investments?," Review of Accounting Studies, Springer, volume 27, issue 3, pages 822-863, September, DOI: 10.1007/s11142-022-09693-1.
• Jake Thomas & Wentao Yao & Frank Zhang & Wei Zhu, 2022, "Meet, beat, and pollute," Review of Accounting Studies, Springer, volume 27, issue 3, pages 1038-1078, September, DOI: 10.1007/s11142-022-09694-0.
• Allen H. Huang & Jianghua Shen & Amy Y. Zang, 2022, "The unintended benefit of the risk factor mandate of 2005," Review of Accounting Studies, Springer, volume 27, issue 4, pages 1319-1355, December, DOI: 10.1007/s11142-021-09590-z.
• Paul Fischer & Chongho Kim & Frank Zhou, 2022, "Disagreement about fundamentals: measurement and consequences," Review of Accounting Studies, Springer, volume 27, issue 4, pages 1423-1456, December, DOI: 10.1007/s11142-021-09627-3.
• Caleb Rawson, 2022, "Manager perception and proprietary investment disclosure," Review of Accounting Studies, Springer, volume 27, issue 4, pages 1493-1525, December, DOI: 10.1007/s11142-021-09629-1.
• Dennis Oswald & Ana Simpson & Paul Zarowin, 2022, "Capitalization vs. expensing and the behavior of R&D expenditures," Review of Accounting Studies, Springer, volume 27, issue 4, pages 1199-1232, December, DOI: 10.1007/s11142-021-09631-7.
• Bradley S. Blaylock & Jimmy F. Downes & Mollie E. Mathis & Scott D. White, 2022, "Do bondholders incorporate expected repatriation taxes into their pricing of debt?," Review of Accounting Studies, Springer, volume 27, issue 4, pages 1457-1492, December, DOI: 10.1007/s11142-021-09632-6.
• Martin Nienhaus, 2022, "Executive equity incentives and opportunistic manager behavior: new evidence from a quasi-natural experiment," Review of Accounting Studies, Springer, volume 27, issue 4, pages 1276-1318, December, DOI: 10.1007/s11142-021-09633-5.
• Vera Gelashvili & María-Jesús Segovia-Vargas & María-del-Mar Camacho-Miñano, 2022, "What factors condition the financial viability of sheltered employment centres? Empirical evidence," Review of Managerial Science, Springer, volume 16, issue 2, pages 459-482, February, DOI: 10.1007/s11846-021-00450-3.
• Mircea Epure, 2022, "Corporate social responsibility as a signaling technology," Review of Managerial Science, Springer, volume 16, issue 3, pages 907-930, April, DOI: 10.1007/s11846-021-00472-x.
• Eugene Burgos Mutuc & Sladjana Cabrilo, 2022, "Corporate social responsibility, intellectual capital and financial performance: evidence from developed and developing Asian economies," Review of Managerial Science, Springer, volume 16, issue 4, pages 1227-1267, May, DOI: 10.1007/s11846-022-00542-8.
• Prateek Sharma, 2022, "Management quality, M-rating, and bank failures," SN Business & Economics, Springer, volume 2, issue 2, pages 1-32, February, DOI: 10.1007/s43546-021-00184-0.
• Thomas Walter Kollruss, 2022, "Consolidated financial statements and global tax policy (OECD BEPS) insights from a multijurisdictional case study," SN Business & Economics, Springer, volume 2, issue 9, pages 1-17, September, DOI: 10.1007/s43546-022-00294-3.
• Liu Min Shirley, 2022, "Accrual Accounting and Risk: Abnormal Sales Growth, Accruals Quality, and Returns," Springer Books, Springer, chapter 103, in: Cheng-Few Lee & Alice C. Lee, "Encyclopedia of Finance", DOI: 10.1007/978-3-030-91231-4_106.
• Nan-Ting Kuo & Shang-En Yu, 2022, "Applications of Book-Tax Difference in Accounting and Finance Research," Springer Books, Springer, chapter 104, in: Cheng-Few Lee & Alice C. Lee, "Encyclopedia of Finance", DOI: 10.1007/978-3-030-91231-4_107.
• Wikil Kwak & Yong Shi, 2022, "Bankruptcy Prediction Studies Across Countries Using Multiple Criteria Linear Programming (MCLP) and Other Data Mining Approaches," Springer Books, Springer, chapter 76, in: Cheng-Few Lee & Alice C. Lee, "Encyclopedia of Finance", DOI: 10.1007/978-3-030-91231-4_76.
• Cheng-Few Lee & Ryan McDonough, 2022, "The Economics of and Accounting for Lease Transactions," Springer Books, Springer, chapter 86, in: Cheng-Few Lee & Alice C. Lee, "Encyclopedia of Finance", DOI: 10.1007/978-3-030-91231-4_88.
• Cheng-Few Lee & James Juichia Lin, 2022, "Pension Accounting, Inside Debt, and Capital Structure," Springer Books, Springer, chapter 87, in: Cheng-Few Lee & Alice C. Lee, "Encyclopedia of Finance", DOI: 10.1007/978-3-030-91231-4_89.
• Guanming He & April Zhichao Li & Dongxiao Shen, 2022, "The Role of Earnings Management in Equity Valuation," Springer Books, Springer, chapter 88, in: Cheng-Few Lee & Alice C. Lee, "Encyclopedia of Finance", DOI: 10.1007/978-3-030-91231-4_90.
• Hanxin Hu & Ting Sun, 2022, "The Applications of Machine Learning in Accounting and Auditing Research," Springer Books, Springer, chapter 89, in: Cheng-Few Lee & Alice C. Lee, "Encyclopedia of Finance", DOI: 10.1007/978-3-030-91231-4_91.
• Tomáš Krulický & Veronika Machová & Ondřej Dvorák, 2022, "Actual paid cost of equity in construction," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 10, issue 1, pages 408-419, September, DOI: 10.9770/jesi.2022.10.1(22).
• Marioara Molociniuc (Hritcan) & Anatol Melega & Maria Grosu & Mihaela Tulvinschi & Anamaria Geanina Macovei, 2022, "Evolution of scientific research on audit quality reporting in the global economic context," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 10, issue 2, pages 333-350, December, DOI: 10.9770/jesi.2022.10.2(20).
• Kristina Rudžionienė & Miglė Černiauskaitė & Rūta Klimaitienė, 2022, "The impact of IFRS adoption on companies' financial ratios: evidence from Lithuania," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 9, issue 3, pages 212-226, March, DOI: 10.9770/jesi.2022.9.3(13).
• Ya-Fang Wang, 2022, "Audit Fees, Patent Litigation, and Long-Term Performance," International Journal of Business and Economic Sciences Applied Research (IJBESAR), Democritus University of Thrace (DUTH), Kavala Campus, Greece, volume 15, issue 1, pages 7-15, July.
• Hans-Ulrich Westhausen, 2022, "Did Covid-19 Increase The Risk Of Internal Auditing?," Economic Review: Journal of Economics and Business, University of Tuzla, Faculty of Economics, volume 20, issue 2, pages 79-95, November.
• Deolinda Meira & Ana María Bandeira & Melanie Santos, 2022, "Accountability and Transparency in Cooperatives: A Comparative Analysis between Portugal and Germany
  [Rendición de cuentas y transparencia en las cooperativas: Un análisis comparativo entre Portugal y Alemania]," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 142, pages 83721-83721, DOI: 10.5209/reve.83721.
• Jan Weber, Ellis Scharfenaker, 2022, "Measures of firm performance and concentration: stylized facts and a dilemma of data reproduction," Working Paper Series, Department of Economics, University of Utah, University of Utah, Department of Economics, number 2022_03.
• José Alejandro Jalejandro Fernández Fernández & Virginia Bejarano Vázquez & Juan Antonio Vicente Virseda, 2022, "The US Banking System: Does the Size of the Institution Matter to Its Economic-Financial Situation?," Panoeconomicus, Savez ekonomista Vojvodine, Novi Sad, Serbia, volume 69, issue 3, pages 381-406.
• Rumyana Marinova, 2022, "Accounting Aspects of the Risk of Digital Payment Operations in Bulgarian Banks," Izvestia Journal of the Union of Scientists - Varna. Economic Sciences Series, Union of Scientists - Varna, Economic Sciences Section, volume 11, issue 2, pages 105-113, August.
• Atanas Atanasov, 2022, "Current Trends in European Sustainability Reporting Legislation," Izvestia Journal of the Union of Scientists - Varna. Economic Sciences Series, Union of Scientists - Varna, Economic Sciences Section, volume 11, issue 2, pages 77-89, August.
• Tsvetomir Manolov, 2022, "Working Capital - Essence and Policies," Izvestia Journal of the Union of Scientists - Varna. Economic Sciences Series, Union of Scientists - Varna, Economic Sciences Section, volume 11, issue 3, pages 198-206, December.
• Tsvetomir Manolov, 2022, "Influence Of The Crises On The Working Capital Of The Construction Companies In Varna Region," INTERNATIONAL SCIENTIFIC AND PRACTICAL CONFERENCE "CONSTRUCTION ENTREPRENEURSHIP AND REAL PROPERTY", University of Economics - Varna, issue 1, pages 145-151.
• Martina Ballova & Kornelia Lovciova, 2022, "The Impact Of The Chip Crisis In The Automotive Industry In Slovakia On Human Resources," INTERNATIONAL SCIENTIFIC AND PRACTICAL CONFERENCE "HUMAN RESOURCE MANAGEMENT", University of Economics - Varna, issue 1, pages 286-293.
• Amaka Elizabeth AGBATA & Patricia Chinyere ORANEFO, 2022, "Integrated Personnel and Payroll Information System and Financial Accountability," Business & Management Compass, University of Economics Varna, issue 1-2, pages 22-43.
• Jonshon Kolawole OLOWOOKERE & Oyewole Oladunni AJIBOYE & Jimoh IBRAHIM, 2022, "Firm Performance Attributes and Quality of Financial Reporting of Listed Non - financial Firms," Business & Management Compass, University of Economics Varna, issue 3-4, pages 213-227.
• Nadya Kostova, 2022, "Thoughts about Assessment as a Science in Bulgaria," Scientific Conference of the Department of General Economic Theory, University of Economics - Varna, issue 1, pages 261-266.
• Anton Svrakov, 2022, "The Legal Regulations of Accounting and Their Modern Practical Application," An Annual Book of University of Economics - Varna, University of Economics - Varna, volume 92, issue 1, pages 115-160, January.
• Rieg Robert & Dobroszek Justyna & Zarzycka Ewelina, 2022, "Professionalisation of Family Firms and Accounting Function: Empirical Evidence," Central European Economic Journal, Sciendo, volume 9, issue 56, pages 113-131, January, DOI: 10.2478/ceej-2022-0008.
• Capatina-Verdes Neli, 2022, "Transfer Pricing and Related Party Transactions: A Bibliometric Analysis," Central European Economic Journal, Sciendo, volume 9, issue 56, pages 237-253, January, DOI: 10.2478/ceej-2022-0014.
• Bilal Kimouche, 2022, "Accrual-based and cash-based earnings management in Algeria: substitution or complementary," Croatian Review of Economic, Business and Social Statistics, Sciendo, volume 8, issue 1, pages 1-17, June, DOI: 10.2478/crebss-2022-0001.
• Radojević Aleksandra & Jovković Biljana & Dragičević Predrag, 2022, "Dynamic Analysis of Business Development of Auditing Firms: Case of the Republic of Serbia 2010-2020," Economic Themes, Sciendo, volume 60, issue 3, pages 409-427, September, DOI: 10.2478/ethemes-2022-0022.
• Calvo-Centeno Esperanza & Gragera-Pizarro Enrique & Romero-Ramos Eva & Ropero-Moriones Eva, 2022, "Comparative analysis of the contribution to the united nations sustainable development goals through non-financial information disclosed by IBEX 35 companies," Financial Internet Quarterly (formerly e-Finanse), Sciendo, volume 18, issue 1, pages 16-30, March, DOI: 10.2478/fiqf-2022-0002.
• Sanjar Sherkulov & Kamrul Hasan A. K. M. & Khajieva Indira & Nusratova Gulhayo & Yodgorova Feruza, 2022, "The impact of IFRS adoption on foreign direct investment in CIS," Financial Internet Quarterly (formerly e-Finanse), Sciendo, volume 18, issue 1, pages 74-90, March, DOI: 10.2478/fiqf-2022-0007.
• Habib Ahmed Mohamed, 2022, "Does the efficiency of working capital management and environmental, social, and governance performance affect a firm’s value? Evidence from the United States," Financial Markets, Institutions and Risks, Sciendo, volume 6, issue 3, pages 18-25, September, DOI: 10.21272/fmir.63.18-25.2022.
• Alharbi Macc Afaf M. & Al-Adeem Khalid Rasheed, 2022, "A Defense on Accounting Discretion: An Empirical Inquiry based on Users’ Awareness," Financial Markets, Institutions and Risks, Sciendo, volume 6, issue 3, pages 26-39, September, DOI: 10.21272/fmir.63.26-39.2022.
• Tahat Ibrahim, 2022, "Correlation between Cost of Capital, Book Values and Shares Prices: Evidence from Qatar Stock Exchange," Financial Markets, Institutions and Risks, Sciendo, volume 6, issue 3, pages 40-48, September, DOI: 10.21272/fmir.63.40-48.2022.
• Shazly Mo’men A. & AbdElAlim Khaled & Mortaky Abanob Nashat & Sayed Mohamed Nasser, 2022, "The Impact of Corporate Governance and Audit Quality on the Investment Decision," Financial Markets, Institutions and Risks, Sciendo, volume 6, issue 3, pages 5-12, September, DOI: 10.21272/fmir.63.5-12.2022.
• Kimouche Bilal, 2022, "Intangible Assets, Goodwill and Earnings Management: Evidence from France and the Uk," Folia Oeconomica Stetinensia, Sciendo, volume 22, issue 1, pages 111-129, June, DOI: 10.2478/foli-2022-0006.
• Miścikowska Daria, 2022, "An Exploratory Study on Preparers’ Perception of ESEF Reporting: Evidence from the Warsaw Stock Exchange," Folia Oeconomica Stetinensia, Sciendo, volume 22, issue 1, pages 191-218, June, DOI: 10.2478/foli-2022-0010.
• Białek-Jaworska Anna & Dobroszek Justyna & Szatkowska Paulina, 2022, "Does the IFRS 16 affect the key ratios of listed companies? Evidence from Poland," International Journal of Management and Economics, Warsaw School of Economics, Collegium of World Economy, volume 58, issue 3, pages 299-315, September, DOI: 10.2478/ijme-2022-0016.
• Modugno Guido & Bertoni Michele & De Rosa Bruno, 2022, "The Simplification of Public Administration: A Managerial Perspective," Naše gospodarstvo/Our economy, Sciendo, volume 68, issue 1, pages 64-76, March, DOI: 10.2478/ngoe-2022-0006.
• Oberholzer Merwe & Omotoso Matthew Olubayo & Schutte Danie & Buys Pieter, 2022, "The Relative Success of IFRS Adopted African Countries to Attract Foreign Investment," Studia Universitatis Babeș-Bolyai Oeconomica, Sciendo, volume 67, issue 1, pages 44-62, April, DOI: 10.2478/subboec-2022-0004.
• Török Réka Melinda, 2022, "Artificial intelligence algorithms applied in business and accounting," Timisoara Journal of Economics and Business, Sciendo, volume 15, issue 1, pages 73-90, DOI: 10.2478/tjeb-2022-0005.
• Necula Anda Ileana & Manole Andrei Marcel & Şenchea Florea Anca Daniela & Stancu Liţă Izabela, 2022, "Considerations regarding the Accounting of Value Added Tax – National Particularities within the European Context," Valahian Journal of Economic Studies, Sciendo, volume 13, issue 1, pages 43-54, April, DOI: 10.2478/vjes-2022-0005.
• Boharu Mircea Mihaela-Raluca & Savu Andreea-Cristina & Diana Bolcu Leliana & Nicolic Deian, 2022, "Evolution and Professional Revolution for Accounting Professionals," Valahian Journal of Economic Studies, Sciendo, volume 13, issue 1, pages 67-74, April, DOI: 10.2478/vjes-2022-0007.
• Dumitru Soare Cati-Loredana & Gîju George Ciprian & Drăgoi Violeta Elena & Preda Larisa, 2022, "A Critical Analysis of the Current Financial Statements and How they Manage to Provide or Imagine Faithfully to Complete the Market Value of the Companies," Valahian Journal of Economic Studies, Sciendo, volume 13, issue 2, pages 77-82, October, DOI: 10.2478/vjes-2022-0017.
• Kimouche Bilal, 2022, "The Impact of Deferred Tax on Earnings Quality: Evidence from Algerian Companies," Zagreb International Review of Economics and Business, Sciendo, volume 25, issue 1, pages 133-148, DOI: 10.2478/zireb-2022-0009.
• Stefano Bonini & Vincenzo Capizzi & Alexander Kerl, 2022, "Subjective Valuation And Target Price Accuracy," Journal of Financial Management, Markets and Institutions (JFMMI), World Scientific Publishing Co. Pte. Ltd., volume 10, issue 01, pages 1-31, June, DOI: 10.1142/S2282717X22500050.
• Annalisa Prencipe & Luca Viarengo, 2022, "Should I Trust You? Bidder’s Earnings Quality as an Indicator of Trustworthiness in Earnout Agreements," The International Journal of Accounting (TIJA), World Scientific Publishing Co. Pte. Ltd., volume 57, issue 01, pages 1-41, March, DOI: 10.1142/S1094406022500020.
• Michael Minye Tang, 2022, "Consistency in Management Earnings Guidance Patterns," The International Journal of Accounting (TIJA), World Scientific Publishing Co. Pte. Ltd., volume 57, issue 01, pages 1-45, March, DOI: 10.1142/S1094406022500056.
• Takami Matsuo & Yoshinobu Shima (ed.), 2022, "Management Accounting for Healthcare," World Scientific Books, World Scientific Publishing Co. Pte. Ltd., number 12209, ISBN: ARRAY(0x87431728).
• Gunther Friedl & Christian Hofmann & Burkhard Pedell & Peter Schäfer, 2022, "Cost Accounting:A Decision-oriented Approach," World Scientific Books, World Scientific Publishing Co. Pte. Ltd., number 13100, ISBN: ARRAY(0x85318b50).
• Chiyuki Kurisu & Yoshinobu Shima & Kenji Yasukata, 2022, "The Use of Accounting Information in Cost Management: A study of Japanese General Hospitals," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 1, in: Takami Matsuo & Yoshinobu Shima, "MANAGEMENT ACCOUNTING FOR HEALTHCARE".
• Hiroshi Umeda, 2022, "The purpose of using cost information within hospitals: Information System and Influence System Perspective," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 2, in: Takami Matsuo & Yoshinobu Shima, "MANAGEMENT ACCOUNTING FOR HEALTHCARE".
• Sakaguchi Hiromasa, 2022, "Healthcare System and Hospital Management in Japan: Focusing on the Management Accounting System from the Perspective of Quality of Care," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 3, in: Takami Matsuo & Yoshinobu Shima, "MANAGEMENT ACCOUNTING FOR HEALTHCARE".
• Yutaka Kato & Keiko Sasa, 2022, "Dysfunction of the Clinical Path: A Case of the Japanese Medical Service," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 4, in: Takami Matsuo & Yoshinobu Shima, "MANAGEMENT ACCOUNTING FOR HEALTHCARE".
• Takami Matsuo & Kohei Arai, 2022, "Cost Information and Management in Medical Organizations: A Case on Orthopedic Surgical Operation Cost Analysis," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 5, in: Takami Matsuo & Yoshinobu Shima, "MANAGEMENT ACCOUNTING FOR HEALTHCARE".
• Shunsuke Adachi & Mami Mizuno & Okihiro Maruta, 2022, "Effects of Cost Allocation Method Change on Patient Profitability Evaluation: A Case of Ability-to-Bear Principle," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 6, in: Takami Matsuo & Yoshinobu Shima, "MANAGEMENT ACCOUNTING FOR HEALTHCARE".
• Noriyuki Imai, 2022, "The Concept of Delta Management: Important Aspects of Toyota Profit Management and Its Significance for Healthcare Organizations," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 7, in: Takami Matsuo & Yoshinobu Shima, "MANAGEMENT ACCOUNTING FOR HEALTHCARE".
• Nobuya Fujiwara, 2022, "Why Performance Targets are Recognized as “Dead Letters”: An Empirical Study on Nursing Professionals," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 8, in: Takami Matsuo & Yoshinobu Shima, "MANAGEMENT ACCOUNTING FOR HEALTHCARE".
• Kazunori Ito, 2022, "Action Research on Cascading of BSC," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 9, in: Takami Matsuo & Yoshinobu Shima, "MANAGEMENT ACCOUNTING FOR HEALTHCARE".
• Yoshitaka Shirinashihama, 2022, "Management Control Systems in Japanese Public Hospitals: Determinants of Financial Performance Measurement Systems," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 10, in: Takami Matsuo & Yoshinobu Shima, "MANAGEMENT ACCOUNTING FOR HEALTHCARE".
• Hiroyuki Sekiya, 2022, "Amoeba Management and Enabling Control: A Field Study of Small and Medium-Sized Public Hospitals," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 11, in: Takami Matsuo & Yoshinobu Shima, "MANAGEMENT ACCOUNTING FOR HEALTHCARE".