Research classified by Journal of Economic Literature (JEL) codes

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

2023

• Paul C. ȘCHIOPU, 2023, "Accounting Operations Specific to Agricultural Cooperatives Cultivating and Processing Vegetables (II)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 4, issue 5, pages 26-34, May, DOI: 10.37945/cbr.2023.05.03.
• Elena Valentina ȚILICĂ & Radu CIOBANU, 2023, "Assessment Approaches: The Income Approach (I)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 4, issue 5, pages 48-55, May, DOI: 10.37945/cbr.2023.05.05.
• Paul C. ȘCHIOPU, 2023, "Accounting Operations Specific to Agricultural Cooperatives Cultivating and Processing Vegetables (III)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 4, issue 6, pages 12-18, June, DOI: 10.37945/cbr.2023.06.02.
• Elena Valentina ȚILICĂ & Radu CIOBANU, 2023, "Assessment Approaches: The Income Approach (II)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 4, issue 6, pages 30-36, June, DOI: 10.37945/cbr.2023.06.04.
• Paul C. ȘCHIOPU, 2023, "Accounting Operations Specific to Agricultural Cooperatives Cultivating and Processing Vegetables (IV)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 4, issue 7, pages 18-22, July, DOI: 10.37945/cbr.2023.07.02.
• Paul C. ȘCHIOPU, 2023, "Accounting Operations Specific to Agricultural Cooperatives Cultivating and Processing Vegetables (V)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 4, issue 8, pages 1-5, August, DOI: 10.37945/cbr.2023.08.01.
• Hanna HANIFA & Oman RUSMANA & Dona PRIMASARI, 2023, "Factors Affecting Micro, Small and Medium Enterprises in the Use of Accounting Information on Culinary Business in the North Purwokerto," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 4, issue 8, pages 32-47, August, DOI: 10.37945/cbr.2023.08.05.
• Krismiaji & Handayani & Sumayyah, 2023, "Audit Quality, Board Governance and Real Earnings Management – Indonesian Evidence," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 4, issue 8, pages 64-73, August, DOI: 10.37945/cbr.2023.08.07.
• Paul C. ȘCHIOPU, 2023, "The Specific Features of Settlement of Agricultural Works and Services Provided by the Agricultural Cooperative to Its Members," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 4, issue 9, pages 2-7, September, DOI: 10.37945/cbr.2023.09.01.
• L.M.I.M. Lewliyadda & T.T. Subasinghe, 2023, "Impact of Cash Conversion Cycle on Profitability. An Empirical Study on the Listed Hotel Companies in Sri Lanka," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 4, issue 9, pages 41-55, September, DOI: 10.37945/cbr.2023.09.05.
• Andreea Gabriela Tănase & Daniela Șerban & Cosmin-Octavian Dobrin & Viorel - Costin Banța, 2023, "The Impact Of Intelligent Technologies In The Context Of Industry 4.0 On The Production Processes Found In The Automotive Industry. A Case Study Of Investment," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 51, pages 68-74, August.
• Ph. D Student Margareta Făgădar (Ghişa) & Alba Iulia, 2023, "Taxation, A Factor Influencing Financial-Accounting Information In The Context Of Administrative Governance," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 40, pages 116-121, April.
• Mihaela Curea Ph. D Student & Prof. Marilena Mironiuc Ph. D & Prof. Maria Carmen Huian Ph. D, 2023, "Latour'S Network Theory And Accounting Research: What Do They Have In Common?," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 41, pages 81-89, November.
• Resat KARCIOGLU & Fatih Omur BINICI, 2023, "Developing a maturity model to identify digital skills and abilities of accounting professionals: evidence from Turkey," Access Journal, Access Press Publishing House, volume 4, issue 2, pages 221-247, March, DOI: 10.46656/access.2023.4.2(6).
• Adrian ISIP, 2023, "Ï»¿The Choices Made By Large Companies For Sourcing Of Accounting Services: Advantages And Disadvantages," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 25, pages 1-10.
• Andreea CORDOS (M. LABADITIS) & Adriana TIRON-TUDOR, 2023, "Ï»¿A Status Quo On The Literature Of Disruptive Technologies In Accounting - Implications For Adoption Decision," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 25, pages 1-11.
• Marian SOCOLIUC & Iulia-Maria ŢÎGÄ‚NAÅž, 2023, "Ï»¿Econometric Model For Testing The Perception Of Professional Accountants In Suceava County Regarding To The Digitisation Of The Profession," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 25, pages 1-12.
• Widad-Atena FARAGALLA, 2023, "Why The Exodus Of Women At The Very High Level Of Accounting Professional Organizations?," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 25, pages 1-15.
• ZANELLATO Gianluca, 2023, "Accounting Profession And Sustainable Development Goals Debates," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 25, pages 1-18.
• Andreia Manea & Nadia Albu, 2023, "Development of The Ethical Self of Accounting Versus Non-Accounting Students – An Institutional Analysis," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 22, issue 1, pages 111-129, March.
• Pompei Mititean, 2023, "Board Attributes and Social and Environmental Performance. Evidence from The Energy Sector," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 22, issue 1, pages 130-146, March.
• Alexey Litvinenko & Jaan Alver, 2023, "Cash-Based Credit Risk Model Based on Timothy Jury’s Template: Review and Modification with Application to Manufacturing Company (2016-2022)," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 22, issue 1, pages 147-172, March.
• Xin Tan & Sorin Tuluca, 2023, "Liquidity and Profitability: Not A "One Size Fits All" Proposition!," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 22, issue 1, pages 42-58, March.
• Ahmed Sallemi & Feten Arfaoui & Salma Damak Ayadi, 2023, "The Impact of Task Interruptions on Audit Quality: Experimental Design in The Tunisian Audit Context," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 22, issue 1, pages 5-21, March.
• Dulshan Karunarathna & Samitha Rajapaksha, 2023, "Do Accounting Benefits of ERP Systems Impact the Satisfaction of End-Users? From the Perspective of Accountants and Internal Auditors in Sri Lanka," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 22, issue 1, pages 59-85, March.
• Udani Weerasekara & Tharusha Gooneratne, 2023, "Enterprise Resource Planning (ERP) System Implementation in A Manufacturing Firm: Rationales, Benefits, Challenges and Management Accounting Ramifications," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 22, issue 1, pages 86-110, March.
• Marwa Moalla Jamoussi & Anis Jarboui, 2023, "Responsible Governance and Environmental Disclosure Quality: The Moderating Role of Media Exposure and Media Legitimacy," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 22, issue 2, pages 225-259, June.
• Hend Guermazi & Salma Damak-Ayadi, 2023, "Determinants of The Choice of Permanent Options: The Case of European Groups," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 22, issue 2, pages 277-296, June.
• Costel Istrate, 2023, "An Overall Effective Tax Rate for The Romanian Companies Listed on The Regulated Market of The Bucharest Stock Exchange," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 22, issue 2, pages 297-319, June.
• Elena Turuianu (Nechita), 2023, "Sustainability Reporting and Earnings Management Engagement from An Emerging Economy Perspective," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 22, issue 2, pages 320-345, June.
• Ashutosh Deshmukh & Maximilian Holzmeier, 2023, "The Financial Close Process in German Corporations: Developing and Testing A Theoretical Model," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 22, issue 2, pages 346-371, June.
• Gerasimos Rompotis & Dimitris Balios, 2023, "The Impact of IFRS 16 On the Financials of The Greek Listed Companies," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 22, issue 3, pages 375-407, September.
• Olfa Ben Salah & Anis Jarboui, 2023, "Impact of Dividend Policy on Earnings Management and The Moderating Effect of The Board of Directors and The Audit Committees: The French Case," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 22, issue 3, pages 408-427, September.
• Recep Pekdemir & Mehmet Kocakulah & Ummuhan Aslan & Melis Ercan, 2023, "History of Classified Balance Sheets in Turkey By 1982," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 22, issue 3, pages 428-463, September.
• Somya M. Eljilany & Ibrahim R. Hegazy & Ahmed F. Elbayoumi, 2023, "Risk-Taking in The Banking Sector: Do Cultural Differences Matter?," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 22, issue 3, pages 464-489, September.
• Lukas Timbate & Dereje Asrat, 2023, "Corporate Financial Reporting and Taxes: How Important Is Prior Performance?," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 22, issue 3, pages 490-517, September.
• Alexey Litvinenko, 2023, "A Comparative Analysis of Altman's Z-Score and T. Jury's Cash-Based Credit Risk Models with The Application to The Production Company and The Data for The Years 2016-2022," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 22, issue 3, pages 518-553, September.
• Azzouz Elhamma, 2023, "Impact of Mandatory IFRS Adoption on Economic Growth: The Moderating Role of Covid-19 Crisis in Developing Countries," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 22, issue 3, pages 554-568, September.
• Yosr Hrichi & Feten Arfaoui, 2023, "Research and development capitalization, fair value, and earnings management: A study of French listed companies," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 22, issue 3, pages 569-586, September.
• NingShan Hao & Voicu D. Dragomir & Oana Marina Radu, 2023, "Effects on Corporate Stakeholders and Limitations of The Implementation of The Non-Financial Reporting Directive (2014/95/EU)," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 22, issue 4, pages 609-630, December.
• Adrian Isip, 2023, "Emphasizing the Rising Importance of Digital Technologies for Delivery of Accounting Services," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 22, issue 4, pages 657-692, December.
• Daesung Ha, 2023, "Information Technology Capability and Firm Performance: A Longitudinal Study," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 22, issue 4, pages 693-722, December.
• Deshani C. Hettiarachchi, 2023, "Effects of Non-Financial Performance Management and Risk Disclosures on Not-For-Profit Financial Vulnerability: Evidence from The Australian Aged Care Not-For-Profit Sector," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 22, issue 4, pages 723-745, December.
• Epiphane NONKOUDJE & Elie Mahougnon MEVO & Elie AIDO & Sèdjro Guillaume NONKOUDJE, 2023, "Organisation de la fonction comptable comme levier de la performance financière des microfinances du Bénin," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 4, issue 1-2, pages 120-134.
• Bouchra MALHOUNI & Ahmed MAIMOUN, 2023, "Une revue systématique de l'évolution de la juste valeur dans la comptabilité : une analyse approfondie," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 4, issue 3-1, pages 773-792.
• Didier AKAMBA MVOMO & Jean Roger MBEGA NGUEMA, 2023, "Politiques comptables des hôpitaux publics en contexte de Covid19 au Cameroun," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 4, issue 3-2, pages 624-641.
• Mohamed KARIM & Jamal JAFRAN, 2023, "Revue de Littérature sur le management stratégique des compétences et la création de valeur dans le secteur public," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 4, issue 5-1, pages 281-297.
• Estelle NOUDOHOUENOU & Karima SYLLA DOUCOURE, 2023, "Facteurs de contingence et choix des outils de contrôle de gestion dans les petites et moyennes entreprises : rôle modérateur du recours aux personnes s’exprimant dans la même langue que le dirigeant de la petite et moyenne entreprise," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 4, issue 5-2, pages 276-296.
• Sallah DINAR & Cheklekbire MALAININE, 2023, "Normes comptables agricoles des actifs biologiques au MAROC : Etude comparative des normes comptables internationales," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 4, issue 6-1, pages 572-589.
• Mohamed Ali ISMAILI & Brahim BOUZAHIR, 2023, "Contrôle de gestion et pilotage de la performance des hôpitaux : une revue de littérature," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 4, issue 6-1, pages 600-612.
• Sallah DINAR & Cheklekbire MALAININE, 2023, "Recognition and Evaluation Challenges of Biological Assets within the Framework of the Moroccan Agricultural Accounting Plan," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 4, issue 6-1, pages 786-802.
• Rajaa BAZAROUJ, 2023, "La pandémie Covid-19 et la pratique du contrôle de gestion au sein des établissements et entreprises publics marocains : une analyse théorique," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 4, issue 6-1, pages 95-106.
• Abid IHADIYAN & Fadwa SEFRIOUI, 2023, "La pratique de l’intelligence économique comme facteur de la compétitivité des entreprises marocaines," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 4, issue 6-2, pages 116-131.
• Najla SRAIDI & Chafik BAKOUR, 2023, "Etude qualitative exploratoire sur l’impact de la gestion coûts d’obtention de la qualité sur la performance financière des entreprises de l’industrie automobile au Maroc," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 4, issue 6-2, pages 256-272.
• Ihssan CHOUETTA & Hafsa EZ-ZYN & Kenza EL KADIRI & Mounir EL BAKOUCHI, 2023, "Le contrôle de gestion par activité et le pilotage de la performance de l’entreprise : Cas du Maroc," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 4, issue 6-2, pages 317-332.
• KARIM ECHALLAOUCHI & Ithri FETTAHI, 2023, "Analyse de la synchronisation du cycle économique marocain avec les cycles des principaux pays partenaires en termes d’échanges commerciaux et avec quelques indicateurs économiques," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 4, issue 6-2, pages 557-579.
• Reine Ida SALEM MATCHUENTE, 2023, "La légitimité externe du dirigeant et performance des entreprises : Cas du Cameroun," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 4, issue 6-2, pages 634-654.
• Ouardia TOUICHER & Mohamed LOULID, 2023, "Représentation du contrôle de gestion dans les entreprises : Essai de contextualisation dans le secteur du BTP de la région Marrakech-Safi," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 4, issue 6-2, pages 827-844.
• Radojko Lukic, 2023, "Comparative Analysis of Transport and Storage Information Systems of the European Union and Serbia Using Fuzzy LMAW and MARCOS Methods," Economy, Business & Development: An International Journal, Ss. Cyril and Methodius University in Skopje, Faculty of Economics-Skopje, volume 4, issue 1, pages 1-17, May, DOI: 10.47063/ebd.00011.
• John T. Ayoolа & Ayokunle O. Odusina, 2023, "A Capital Structure & Cost Efficiency in Selected Listed Financial Firms in Nigeria," Economy, Business & Development: An International Journal, Ss. Cyril and Methodius University in Skopje, Faculty of Economics-Skopje, volume 4, issue 1, pages 19-35, May, DOI: 10.47063/ebd.00012.
• Carlos M. Jardon & Xavier Martinez Cobas, 2023, "Emerging economies and investment in intellectual capital in crisis time: The case of Russia," Russian Journal of Economics, ARPHA Platform, volume 9, issue 1, pages 57-70, April, DOI: 10.32609/j.ruje.9.81283.
• Robert Claudiu HELLVIG, 2023, "Cybersecurity And Macroeconomic Vulnerabilities," Internal Auditing & Risk Management, Athenaeum University of Bucharest, volume 67, issue 2, pages 20-27, May.
• Adrian NICOLAU, 2023, "The Impact Of Ai On Internal Audit And Accounting Practices," Internal Auditing & Risk Management, Athenaeum University of Bucharest, volume 67, issue 2, pages 38-56, May.
• Maria-Madalina BOGEANU-POPA & Mariana MAN, 2023, "Integrated Reporting - Part Of The Business Strategy. A Theoretical-Methodological Approach," Internal Auditing & Risk Management, Athenaeum University of Bucharest, volume 67, issue 2, pages 62-71, May.
• Anca Alexandra PANTAZI & Larisa Roxana MANEA, 2023, "Information Base Accounting Expertise In Managerial Activity," Internal Auditing & Risk Management, Athenaeum University of Bucharest, volume 67, issue 2, pages 9-11, May.
• Ivana Pajkovic, 2023, "Analysis Of The Use And Usefulness Of Public Sector Entities Reports In The Republic Of Croatia," Economic Thought and Practice, Department of Economics and Business, University of Dubrovnik, volume 32, issue 1, pages 195-218, june, DOI: 10.17818/EMIP/2023/1.10.
• Slavko Sodan & Ivana Perica & Stipe Curkovic, 2023, "Agency Conflicts And Financial Reporting Quality," Economic Thought and Practice, Department of Economics and Business, University of Dubrovnik, volume 32, issue 2, pages 495-509, december, DOI: 10.17818/EMIP/2023/2.10.
• Nigar Ismayilova, 2023, "Economic nature of public legal entities, organization of accounting and financial statements," The Scientific-Analytical Journal "Economic Reforms", Center for Analysis of Economic Reforms and Communication of the Republic of Azerbaijan, volume 2023, issue 1, pages 117-123, May.
• Viktor Tomchuk, 2023, "Ways To Improve The Accounting Of Settlement Transactions," Three Seas Economic Journal, Publishing house "Baltija Publishing", volume 4, issue 1, DOI: 10.30525/2661-5150/2023-1-10.
• Yuliia Klius & Oleh Zamai, 2023, "Methods Of Valuation Of Items Of Financial Reporting Of Ukrainian Enterprises: Unification Of National And International Standards," Three Seas Economic Journal, Publishing house "Baltija Publishing", volume 4, issue 1, DOI: 10.30525/2661-5150/2023-1-4.
• Yuliia Klius & Oleksandr Striuk & Roman Vodyanyk, 2023, "Classification Of Expenditures On Innovation Activities Of Industrial Enterprises," Green, Blue & Digital Economy Journal, Publishing house "Baltija Publishing", volume 4, issue 2, DOI: 10.30525/2661-5169/2023-2-3.
• Lela Nurlaela Wati & Momon & Dwi Cahyono, 2023, "Double-Edged Sword of Controlling Shareholders on Politically Connected Group Business," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 1, pages 75-91.
• Vladan Pavlovic & Goranka Knezevic & Radica Bojicic, 2023, "Do the Profitability, the Volume of Assets, and Equity of Public Enterprises Have Any Role in Local Authorities' Gender and Age Policy? – A Case Study of Belgrade," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 2, pages 172-191.
• Marwan Altarawneh & Mohammad Abedalrahman Alhmood & Ala’a Zuhair Mansour & Aidi Ahmi, 2023, "Comprehensive Bibliometric Mapping of Publication Trends in Earnings Management," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 5, pages 179-203.
• Vladan Pavlovic & Goranka Knezevic & Antonio Andre Cunha Callado, 2023, "Misunderstanding of Corporate Insolvency and Solvency Assessment Methodology – How Did the Logic Run Away?," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 6, pages 132-144.
• Shadi Alkhasawneh & Wan Anisah Binti Endut & Nik Mohd Norfadzilah Bin Nik Mohd Rashid, 2023, "The Influence of External Factors and Modern Management Accounting Techniques Adoption on Organizational Performance," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 6, pages 145-168.
• Slavi Genov, 2023, "Lessees’ Right-Of-Use Assets – Concepts, Requirements and Practices," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 8, pages 123-141.
• Álvaro Menéndez & Maristela Mulino, 2023, "Evolución económica reciente de las pymes españolas y de su acceso a la financiación externa de acuerdo con la encuesta semestral del BCE," Boletín Económico, Banco de España, issue 2023/T1, DOI: https://doi.org/10.53479/25070.
• Álvaro Menéndez & Maristela Mulino, 2023, "Recent economic performance of Spanish SMEs and developments in their access to external financing according to the ECB’s half-yearly survey," Economic Bulletin, Banco de España, issue 2023/Q1, DOI: https://doi.org/10.53479/25131.
• Francesco Giovannini & Antonio Schifino, 2023, "Evidence on IFRS 9 implementation from a sample of Italian banks and other financial intermediaries," Questioni di Economia e Finanza (Occasional Papers), Bank of Italy, Economic Research and International Relations Area, number 784, Jul.
• Amira Pobrić, 2023, "Economic Consequences Of Disclosure Of Information On The Effectiveness Of Internal Control Over The Financial Reporting System," Ekonomske ideje i praksa, Faculty of Economics and Business, University of Belgrade, issue 49, pages 63-82, June.
• Vojislav Sekerez, 2023, "Specifični Problemi Vrednovanja Učešća U Pridruženim Preduzećima I Zajedničkim Poduhvatima," Ekonomske ideje i praksa, Faculty of Economics and Business, University of Belgrade, issue 51, pages 33-46, December.
• Bekir ELMAS & Mehtab ÇELİK & Ersin KORKMAZ, 2023, "İç Kontrol Sisteminin COSO İç Kontrol Modeli ile İncelenmesi ve Finansal Performans Üzerine Etkisi: Katılım Bankalarında Bir Araştırma," Bingol University Journal of Economics and Administrative Sciences, Bingol University, Faculty of Economics and Administrative Sciences, volume 7, issue 1, pages 189-206, June, DOI: https://doi.org/10.33399/biibfad.12.
• Leonardo Gambacorta & Salvatore Polizzi & Alessio Reghezza & Enzo Scannella, 2023, "Do banks practice what they preach? Brown lending and environmental disclosure in the euro area," BIS Working Papers, Bank for International Settlements, number 1143, Nov.
• El Dardery Ola I.S. & Gomaa Ismail & Rayan Adel R. M. & Frendy & Khayat Ghada El & Sabry Sara H., 2023, "Using Fuzzy TOPSIS and Balanced Scorecard for Kaizen Evaluation," Business Systems Research, Paradigm, volume 14, issue 1, pages 112-130, September, DOI: 10.2478/bsrj-2023-0006.
• Lam Thi My Yen & Le Van Tung, 2023, "Impact of knowledge sharing on public sector accounting innovation performance in Vietnam," Ho Chi Minh City Open University Journal of Science - Economics and Business Administration, Ho Chi Minh City Open University Journal of Science, Ho Chi Minh City Open University, volume 13, issue 1, pages 135-155, DOI: 10.46223/HCMCOUJS.econ.en.13.1.2007.
• Cao Thị Miêu Thùy & Trịnh Quốc Trung & Nguyễn Vĩnh Khương & Nguyễn Thanh Liêm, 2023, "Công bố thông tin trách nhiệm xã hội của doanh nghiệp và bất cân xứng thông tin: Bằng chứng thực nghiệm tại Việt Nam," Tạp chí Khoa học Đại học Mở Thành phố Hồ Chí Minh - Kinh tế và Quản trị kinh doanh, Ho Chi Minh City Open University Journal of Science, Ho Chi Minh City Open University, volume 18, issue 2, pages 55-65, DOI: 10.46223/HCMCOUJS.econ.vi.18.2.2220.
• CORDOS (LABADITIS) Andreea & TIRON-TUDOR Adriana, 2023, "Accounting Optimised Skill Set And The Fourth Industrial Revolution - The View Of Professional Accounting Bodies," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, volume 75, issue 2, pages 40-50, June, DOI: 10.56043/reveco-2023-0014.
• MOROȘAN Adrian & GEMENEL Ioana & MARINA Alexandra-Gabriela, 2023, "Integrated Reporting - A Romanian Perspective," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, volume 75, issue 3, pages 57-69, October, DOI: 10.56043/reveco-2023-0027.
• BOGOSLOV Ioana Andreea & MARINA Alexandra-Gabriela, 2023, "The Accounting Profession Under The Influence Of Digitalization - Premises Of The Intelligent Future," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, volume 75, issue 4, pages 20-28, December, DOI: 10.56043/reveco-2023-0033.
• POLLIFRONI Massimo & IOANA Adrian & POLLIFRONI Francesco, 2023, "The Concept Of Standard Cost Identifiable As A Driver Of Conjunction Between Public Accounting And Public Management," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, volume 75, issue 4, pages 66-73, December, DOI: 10.56043/reveco-2023-0038.
• Докт. Милена Миткова, 2023, "Внедряване На Дигитални Инструменти И Иновации В Счетоводната Практика – Възможности И Перспективи," ICPA Articles, Institute of Certified Public Accountants, volume 2023, issue 3, pages 1-13.
• Fischer Dov, 2023, "FASB to Practitioners: ‘Substance Over Form’ for Me but Not for Thee – An Apologia," Accounting, Economics, and Law: A Convivium, De Gruyter, volume 13, issue 3, pages 403-406, August, DOI: 10.1515/ael-2022-0046.
• Biondi Yuri, 2023, "Corporate Control and Exceptions to Minimum Corporate Taxation: A Step Toward Fairness or Financialisation?," Accounting, Economics, and Law: A Convivium, De Gruyter, volume 13, issue 4, pages 407-415, November, DOI: 10.1515/ael-2022-0054.
• Ana-Maria ANDREI & Adriana HORAICU & Marilena ZUCA, 2023, "The Link Between Accounting Analysis And Sustainable Development," Contemporary Economy Journal, Constantin Brancoveanu University, volume 8, issue 1, pages 14-26.
• Adriana HORAICU & Ana-Maria ANDREI & Laura-Andreea IAMANDACHE (FLOREA) & Victor MUNTEANU, 2023, "Non-Financial Reporting A Strategic Element In The Development Of Economic Entities," Contemporary Economy Journal, Constantin Brancoveanu University, volume 8, issue 2, pages 37-48.
• Nelu MOCANU, 2023, "Factor Analysis Of Firm-Level Profit," Contemporary Economy Journal, Constantin Brancoveanu University, volume 8, issue 2, pages 65-74.
• Corina DUCU, 2023, "Accounting Of Events And Transactions Regarding The Share Capital," Contemporary Economy Journal, Constantin Brancoveanu University, volume 8, issue 2, pages 91-96.
• Cristina Aurora BUNEA-BONTAS, 2023, "Operating Budget – Theory And Practice," Contemporary Economy Journal, Constantin Brancoveanu University, volume 8, issue 3, pages 22-27.
• Viorica UNGUREANU, 2023, "Accounting For Innovations In Venture Capital Activity Proposed For The Republic Of Moldova," Contemporary Economy Journal, Constantin Brancoveanu University, volume 8, issue 3, pages 6-16.
• Eveyn OHIDOA-TOUWA, 2023, "Accrual Anomaly: A Conceptual Perspective," Contemporary Economy Journal, Constantin Brancoveanu University, volume 8, issue 4, pages 54-64.
• Laura Eugenia Barna, 2023, "The Use Of Erp Systems In The Context Of The Covid-19 Pandemic," Management Strategies Journal, Constantin Brancoveanu University, volume 59, issue 1, pages 14-20.
• Angelica Bratu, 2023, "Guverna?A Corporativa La Nivelul Municipiului Braila," Management Strategies Journal, Constantin Brancoveanu University, volume 59, issue 1, pages 21-28.
• Alina - Gabriela Mares & Raluca - Andreea Stoica, 2023, "The Importance Of Money Laundering Risk Assessment As Part Of Accounting Operations," Management Strategies Journal, Constantin Brancoveanu University, volume 59, issue 1, pages 66-71.
• Raluca Andreea Stoica, 2023, "The Role Of Cloud Accounting In Economic Development Of Emerging Countries," Management Strategies Journal, Constantin Brancoveanu University, volume 59, issue 1, pages 94-102.
• Drd Andreea-Cristina Savu & Cristina Gabriela Vasciuc Sandulescu, 2023, "The Contribution Of Artificial Intelligence To Future Accounting," Management Strategies Journal, Constantin Brancoveanu University, volume 60, issue 2, pages 204-210.
• Ramzi Benkraiem & Sabri Boubaker & Imen Derouiche & Emilios Galariotis, 2023, "Excess Control Rights, Multiple Large Shareholders, and Corporate Cash Holding Behavior," Finance, Presses universitaires de Grenoble, volume 44, issue 3, pages 47-108.
• Atanas Atanasov, 2023, "Goodwill as a Symbol of Growth in the Work of Professor Dimitar Dobrev from the First Half of the 20th Century," Proceedings of the Centre for Economic History Research, Centre for Economic History Research, volume 8, pages 388-398, November.
• Olivier Dessaint & Thierry Foucault & Laurent Frésard, 2023, "The Horizon of Investors' Information and Corporate Investment," Swiss Finance Institute Research Paper Series, Swiss Finance Institute, number 23-03, Jan.
• Tami Dinh & Florian Eugster & Anna Husmann, 2023, "Corporate Green Bonds: The Role of External Reviews for Investment Greenness and Disclosure Quality," Swiss Finance Institute Research Paper Series, Swiss Finance Institute, number 23-33, May.
• Florian Eugster & Jenni Kallunki & Juha-Pekka Kallunki & Henrik Nilsson, 2023, "Managerial Extraversion and Corporate Voluntary Disclosure," Swiss Finance Institute Research Paper Series, Swiss Finance Institute, number 23-75, Sep.
• Carlos Augusto Rincón Soto & Francisco Ricardo Molina Mora & Omar Javier Solano Rodríguez & Jorge Eduardo Lemos De la Cruz, 2023, "Discusión sobre el espacio didáctico del laboratorio contable en la educación superior," Revista Tendencias, Universidad de Narino, volume 24, issue 2, pages 143-169.
• Choné, Philippe & Linnemer, Laurent, 2023, "Misspecified profit functions and full-cost pricing," CEPR Discussion Papers, Centre for Economic Policy Research, number 18240, Jun.
• Gambacorta, Leonardo & Polizzi, Salvatore & Reghezza, Alessio & Scannella, Enzo, 2023, "Do banks practice what they preach? Brown lending and environmental disclosure in the euro area," CEPR Discussion Papers, Centre for Economic Policy Research, number 18623, Nov.
• Галина Чиприянова & Радосвета Кръстева-Христова, 2023, "Актуални Аспекти При Обучението На Специалисти С Висше Счетоводно-Икономическо Образование," Scientific Research Almanac, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, volume 31, issue 1 Year 20, pages 7-37.

2022

• Dwi Sulistiani & Bambang Tjahjadi, 2022, "Does Financial Performance Mediate the Effect of Good Corporate Governance on Indonesian Ṣukūk Rating? هل يُعد الأداء المالي للشركات وسيطًا مؤثرًا في الحوكمة الجيدة لتصنيف الصكوك الإندونيسية؟," Journal of King Abdulaziz University: Islamic Economics, King Abdulaziz University, Islamic Economics Institute., volume 35, issue 2, pages 96-113, July, DOI: 10.4197/Islec.35-2.6.
• İbrahim Mert, 2022, "Investigation Techniques, Methods, Types, and Increasing Impact of Forensic Accounting in Digital Period," Journal of Finance Letters (Maliye ve Finans Yazıları), Maliye ve Finans Yazıları Yayıncılık Ltd. Şti., volume 37, issue 118, pages 13-32, October, DOI: https://doi.org/10.33203/mfy.108427.
• Hasan Yalçın, 2022, "A Research on the Use of the Market Approach in Determining the Value of the First Publicly Offered Companies in the BIST in the 2020-2021 Period," Journal of Finance Letters (Maliye ve Finans Yazıları), Maliye ve Finans Yazıları Yayıncılık Ltd. Şti., volume 37, issue 118, pages 179-198, October, DOI: https://doi.org/10.33203/mfy.114361.
• Jirí Dokulil & Boris Popesko & Katerina Kadalova, 2022, "Factors With a Major Effect on the Budgetary Control Process – An Empirical Study From the Czech Republic," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, volume 24, issue 59, pages 235-235.
• Gina Raluca Guse & Marian Dragos Mangiuc, 2022, "Digital Transformation in Romanian Accounting Practice and Education: Impact and Perspectives," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, volume 24, issue 59, pages 252-252.
• John H. Hall & Elda du Toit & Rudra P. Pradhan, 2022, "The Impact of Accounting Accruals Before, During, and After an Economic Crisis: Evidence from South Africa," The African Finance Journal, Africagrowth Institute, volume 24, issue 1, pages 50-64.
• Cristina NICOLAESCU, 2022, "Accounting and Tax Treatment of Provisions," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 2, issue 12, pages 12-21, December , DOI: 10.37945/cbr.2021.12.02.
• Daniela MALEȘ, 2022, "Planning the Training of the Accountancy Apprentices within the Accounting Companies," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 2, issue 12, pages 3-11, December , DOI: 10.37945/cbr.2021.12.01.
• Lucian CERNUȘCA, 2022, "Input and Output in/from the VAT upon Collection System," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 2, issue 12, pages 34-43, December , DOI: 10.37945/cbr.2021.12.04.
• Anca Alexandra PANTAZI & Florentina PANTAZI, 2022, "History of Accounting Expertise – At the Profession’s Centenary," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 2, issue 12, pages 57-64, December , DOI: 10.37945/cbr.2021.12.07.
• Bogdan Cosmin GOMOI, 2022, "Analysis of the Financial Position of a Business Operator in the Beauty Industry," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 3, issue 10, pages 14-22, October, DOI: 10.37945/cbr.2022.10.03.
• Elena STĂNCIULESCU & Mihai VUȚĂ, 2022, "Non-Financial Reporting – Key-Element for the Current and Future Business," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 3, issue 10, pages 3-8, October, DOI: 10.37945/cbr.2022.10.01.
• Claudia Cătălina CIOCAN, 2022, "Historical Cost vs Fair Value in Accounting: Consequences for the Quality of Financial Information and the True and Fair View," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 3, issue 10, pages 48-59, October, DOI: 10.37945/cbr.2022.10.07.
• Robert-Aurelian ȘOVA & Adriana Florina POPA, 2022, "Approaching Sustainability in the Accounting Profession in Romania," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 3, issue 11, pages 3-7, November, DOI: 10.37945/cbr.2022.11.01.
• Cristina NICOLAESCU & Monica BIJA, 2022, "Practical Aspects Regarding the Accounting of Social Enterprises," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 3, issue 11, pages 8-14, November, DOI: 10.37945/cbr.2022.11.02.
• Ludovica BREBAN, 2022, "The Expert Accountant’s Ethics in the Context of the Mission of Reviewing the Accounting, Drawing Up and Certifying the Annual Financial Statements," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 3, issue 1, pages 3-8, January, DOI: 10.37945/cbr.2022.01.01.
• Alina Beattrice VLADU & Dan Dacian CUZDRIOREAN, 2022, "Considerations on the Improvement of Ethical Decision Making in the Accounting Profession," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 3, issue 1, pages 44-52, January, DOI: 10.37945/cbr.2022.01.06.
• Corina-Graziella BÂTCĂ-DUMITRU & Daniela-Nicoleta SAHLIAN & Cleopatra ȘENDROIU, 2022, "The General Budget and the Provisional Financial Statements," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 3, issue 1, pages 9-16, January, DOI: 10.37945/cbr.2022.01.02.
• Paul C. ȘCHIOPU, 2022, "Account Management and Accounting Operations Specific to the Agricultural Cooperatives (I)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 3, issue 2, pages 12-18, February, DOI: 10.37945/cbr.2022.02.02.
• Corina-Graziella BÂTCĂ-DUMITRU & Daniela-Nicoleta SAHLIAN & Cleopatra ȘENDROIU, 2022, "Responsibility Centres and Internal Assignment Prices," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 3, issue 2, pages 19-29, February, DOI: 10.37945/cbr.2022.02.03.
• Cristina NICOLAESCU, 2022, "Considerations Regarding the Acknowledgment and Counting of the Capital Premiums," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 3, issue 2, pages 3-11, February, DOI: 10.37945/cbr.2022.02.01.
• Dorina PLESCACI, 2022, "Kaizen Costing – A Continuous Improvement Strategy of the Organisations," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 3, issue 2, pages 30-41, February, DOI: 10.37945/cbr.2022.02.04.
• Doru PLEȘEA, 2022, "The Fixed Assets Held Based on a Leasing Contract, between Accounting and Taxation. Applying the Prevalence of the Economic Realm on the Judiciary," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 3, issue 2, pages 50-57, February, DOI: 10.37945/cbr.2022.02.06.
• Tatiana DĂNESCU & Lavinia CONSTANTINESCU & Bogdan Radu MATEI, 2022, "A Structured Perspective on Behavioral Accounting Research," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 3, issue 2, pages 67-72, February, DOI: 10.37945/cbr.2022.02.08.
• Elena STĂNCIULESCU, 2022, "LLC Versus NGO, Similarities and Differences Regarding the Accounting and Tax Treatment Applicable to the Trade and Financial Discounts," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 3, issue 3, pages 10-16, March, DOI: 10.37945/cbr.2022.03.02.
• Elena Daniela CRIȘAN & Luminița Ramona GRAMA, 2022, "The Influence of Contingent Factors on Spreading the Activity-Based Costing Method (I)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 3, issue 3, pages 17-25, March, DOI: 10.37945/cbr.2022.03.03.
• Bogdan Cosmin GOMOI, 2022, "Analysis of the Financial Position and Performances at an Entity in the Construction Field," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 3, issue 3, pages 26-36, March, DOI: 10.37945/cbr.2022.03.04.
• Paul C. ȘCHIOPU, 2022, "Account Management and Accounting Operations Specific to the Agricultural Cooperatives (II)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 3, issue 3, pages 3-9, March, DOI: 10.37945/cbr.2022.03.01.
• Adriana Florina POPA & Mihaela Andreea NEDELEA, 2022, "Research on the Role of the Company’s Financial Statements in the Decision-Making Process," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 3, issue 3, pages 53-61, March, DOI: 10.37945/cbr.2022.03.07.
• Paul C. ȘCHIOPU, 2022, "Account Management and Accounting Operations Specific to the Agricultural Cooperatives (III)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 3, issue 4, pages 12-22, April, DOI: 10.37945/cbr.2022.04.02.
• Elena STĂNCIULESCU, 2022, "LLC Versus NGO, Similarities and Differences Regarding the Equities," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 3, issue 4, pages 23-33, April, DOI: 10.37945/cbr.2022.04.03.
• Dorina PLESCACI, 2022, "Accounting in the Context of the COVID-19 Pandemic. Recapitulation and Romanian Perspectives," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 3, issue 4, pages 3-11, April, DOI: 10.37945/cbr.2022.04.01.
• Elena Daniela CRIȘAN & Luminița Ramona GRAMA, 2022, "The Influence of Contingent Factors on Spreading the Activity-Based Costing Method (II)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 3, issue 4, pages 34-42, April, DOI: 10.37945/cbr.2022.04.04.
• Bogdan Cosmin GOMOI, 2022, "Analysis of the Results Structures Corresponding to a Joint Stock Company," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 3, issue 4, pages 43-51, April, DOI: 10.37945/cbr.2022.04.05.
• Felicia-Elena SUCCURRO (ZAGREAN), 2022, "Judicial Accounting Expertise – Attribute of the Accounting Profession," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 3, issue 4, pages 61-65, April, DOI: 10.37945/cbr.2022.04.07.
• Paul C. ȘCHIOPU, 2022, "Account Management and Accounting Operations Specific to the Agricultural Cooperatives (IV)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 3, issue 5, pages 10-18, May, DOI: 10.37945/cbr.2022.05.02.
• Bogdan Cosmin GOMOI, 2022, "Structural Analysis of the Utilization-Resources, Rotation of the Current Structure and Cost-Effectiveness of a Listed Company," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 3, issue 5, pages 19-28, May, DOI: 10.37945/cbr.2022.05.03.
• Dorina PLESCACI, 2022, "Corporate Governance Reporting – A Way to Increase Public Trust in Entities," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 3, issue 5, pages 29-38, May, DOI: 10.37945/cbr.2022.05.04.
• Paul C. ȘCHIOPU, 2022, "Account Management and Accounting Operations Specific to the Agricultural Cooperatives (V)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 3, issue 6, pages 12-20, June, DOI: 10.37945/cbr.2022.06.02.
• Anthony MWILA & Vincent MASAKA & Kaombe TUKUMANA, 2022, "The Impact of the Activity-Based Costing on SMEs’ Financial Performance in Lusaka, Zambia (I)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 3, issue 6, pages 42-50, June, DOI: 10.37945/cbr.2022.06.05.
• Lucian CERNUȘCA, 2022, "Adjustment of Value-Added Tax," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 3, issue 7, pages 24-34, July, DOI: 10.37945/cbr.2022.07.03.
• Paul C. ȘCHIOPU, 2022, "Account Management and Accounting Operations Specific to the Agricultural Cooperatives (VI)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 3, issue 7, pages 3-13, July, DOI: 10.37945/cbr.2022.07.01.
• Anthony MWILA & Vincent MASAKA & Kaombe TUKUMANA, 2022, "The Impact of the Activity-Based Costing on SMEs’ Financial Performance in Lusaka, Zambia (II)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 3, issue 7, pages 43-54, July, DOI: 10.37945/cbr.2022.07.05.
• Mihaela (ȘTEFAN) HINT, 2022, "The Relevance of Cost-Value-Performance Trinom for Organization Management," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 3, issue 7, pages 55-61, July, DOI: 10.37945/cbr.2022.07.06.
• Corina-Graziella BÂTCĂ-DUMITRU & Adriana Florina POPA, 2022, "IAS 41 Agriculture," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 3, issue 8, pages 11-22, August, DOI: 10.37945/cbr.2022.08.02.
• Bogdan Cosmin GOMOI, 2022, "The Financial Analysis of a Retailer in Romania," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 3, issue 8, pages 23-33, August, DOI: 10.37945/cbr.2022.08.03.
• Paul C. ȘCHIOPU, 2022, "Account Management and Accounting Operations Specific to the Agricultural Cooperatives (VII)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 3, issue 8, pages 3-10, August, DOI: 10.37945/cbr.2022.08.01.
• Lucian CERNUȘCA, 2022, "New Regulations Regarding the Taxation of the Micro-Enterprises Incomes Starting with the Year 2023," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 3, issue 8, pages 34-44, August, DOI: 10.37945/cbr.2022.08.04.
• Elena STĂNCIULESCU, 2022, "The Preventive Financial Control, a Tool for Organizing and Increasing the Efficiency of the Public Entities’ Activity," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 3, issue 8, pages 45-55, August, DOI: 10.37945/cbr.2022.08.05.
• Justin GOTAMA & Yanuar Nanok SOENARNO, 2022, "Distribution of Dividends by Companies in 2020. Case Study on the Indonesia Stock Exchange," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 3, issue 8, pages 63-72, August, DOI: 10.37945/cbr.2022.08.07.
• Aurelia ȘTEFĂNESCU & Ileana Cosmina PITULICE & Adriana Florina POPA, 2022, "Public Procurement of Tangible Fixed Assets. Legal Provisions and Accounting Treatments," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 3, issue 9, pages 15-23, September, DOI: 10.37945/cbr.2022.09.02.
• Paul C. ȘCHIOPU, 2022, "Account Management and Accounting Operations Specific to the Agricultural Cooperatives (VIII)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 3, issue 9, pages 24-32, September, DOI: 10.37945/cbr.2022.09.03.
• Claudia Cătălina CIOCAN, 2022, "Historical Cost vs Fair Value in Accounting: Consequences for the Quality of Financial Information and the True and Fair View," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 3, issue 9, pages 3-14, September, DOI: 10.37945/cbr.2022.09.01.
• Bogdan Cosmin GOMOI, 2022, "Short Financial Diagnosis at a Do-It-Yourself Company," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 3, issue 9, pages 33-43, September, DOI: 10.37945/cbr.2022.09.04.
• Lucian CERNUȘCA, 2022, "Accounting and Fiscal Treatment Regarding the Travel Expenses," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 3, issue 9, pages 44-54, September, DOI: 10.37945/cbr.2022.09.05.
• Natashya NATASHYA & Yanuar Nanok SOENARNO, 2022, "How Quarterly Reports Support the Market," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 3, issue 9, pages 55-61, September, DOI: 10.37945/cbr.2022.09.06.
• Aysel Öztürkçü Akçay & H. Cem Sayın & Gamze Sevimli Örgün, 2022, "Sahiplik Yapısının Kâr Düzleştirme Uygulamaları Üzerine Etkisi: Borsa İstanbul Uygulaması," Journal of Research in Economics, Politics & Finance, Ersan ERSOY, volume 7, issue 1, pages 238-256, DOI: 10.30784/epfad.1078493.
• Kürşat Yalçiner & Murat Topcu, 2022, "BİST İmalat Sanayi Şirketleri Dolarizasyon Eğiliminin İşletme Finansman Politikaları Üzerine Etkileri," Journal of Research in Economics, Politics & Finance, Ersan ERSOY, volume 7, issue 2, pages 500-526, DOI: 10.30784/epfad.1082222.
• Kader Türkoğlu & Cennet Gürbüz & İsmail Bekci, 2022, "Kurumsal Yönetim, Muhafazakâr Muhasebe ve Şirket Büyüklüğünün Kazanç Kalitesi Üzerine Etkisi," Journal of Research in Economics, Politics & Finance, Ersan ERSOY, volume 7, issue 3, pages 726-740, DOI: 10.30784/epfad.1125287.
• Cristian Dragos Turcan & Viorel - Costin Banta & Sabin – Alexandru Babeanu, 2022, "Digitized Accounting - The Attributes Of Cloud Accounting In Technological Futurology," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 50, pages 105-115, April.
• Denisa (Gae) Catîru, 2022, "Bankruptcy Risk Prediction Using Statistical Methodology And Its Impact On Business Profitability," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 50, pages 13-22, April.
• Nina Adriana Buică & Marioara Avram & Magdalena Mihai & Cristian Drăgan, 2022, "Considerations Regarding The Financial Audit Of Eu-Funded Projects," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 50, pages 31-40, April.
• Sabin – Alexandru Babeanu & Viorel - Costin Banta & Cristian Dragos Turcan, 2022, "General Framework Of Innovative Business Model In Industry 4.0 For Automotive Clients," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 50, pages 5-12, April.
• Bunget Ovidiu Constantin & Lungu Cristian & Olariu Andrei-Marius, 2022, "The Interdependence Between The Type Of Audit Opinion And The Variation Of The Stock Price," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 50, pages 89-97, April.
• Viorel - Costin Banta & Cristian Dragos Turcan & Sabin – Alexandru Babeanu, 2022, "The Impact Of The Audit Activity, Using Ai, Rpa And Ml In The Activity Of Creating The Delivery List And The Production Plan In Case Of A Production Range. A Case Study," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 50, pages 98-104, April.
• Cristian Dragoș Țurcan & Sabin – Alexandru Băbeanu & Claudia Mihaela RĂPAN & Viorel - Costin Banța, 2022, "Mistrust And Doubt In Cloud Accounting," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 2, issue 50, pages 119-124, December.
• Viorel - Costin Banța & Claudia Mihaela RĂPAN & Sabin – Alexandru Băbeanu & Cristian Dragoș Țurcan, 2022, "Mistrust And Doubt In Cloud Accounting
  [The Impact Of Artificial Intelligence On The Development Of An Audit Plan For Orders In The Automotive Industry. A Case Study]," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 2, issue 50, pages 125-130, December.
• Valeriu Brabete, 2022, "Implications Of The Information System Regarding The Budgetary Execution Of Expenditures On The Accounting Management Of Public Institutions," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 2, issue 50, pages 31-38, December.
• Cristian Drăgan & Magdalena Mihai, 2022, "Accounting And Tax Treatment Of Dividends- Type Gains," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 2, issue 50, pages 48-55, December.
• Nina Adriana Buică & Marioara Avram & Magdalena Mihai & Cristian Drăgan, 2022, "Regulation And Transparency Of The Financial Audit Of European Projects – A Comparison With Statutory Audit," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 2, issue 50, pages 81-92, December.
• Attila Szora TAMAȘ & Ramona-Ionela HARAGUȘ & Dan Mihai MUREȘAN & Marian IRIMIA, 2022, "The Challenges of Prosumers," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 24, pages 147-162, November.
• Ramona-Ionela HARAGUȘ & Raluca Oana IVAN & Ioana - Bianca PÄ‚TRÃŽNJAN (CÂMPEAN) & Attila Szora TAMAȘ, 2022, "A Bibliometric Analysis of the Relationship between Accounting, Taxation and Audit," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 24, pages 16-32, November.
• Özgür, Arslan-Ayaydin & Thewissen, James & Torsin, Wouter, 2022, "Earnings Management Methods and CEO Political Affiliation," LIDAM Reprints LFIN, Université catholique de Louvain, Louvain Finance (LFIN), number 2022003, Jan.
• Attila Tamas Szora, 2022, "Ï»¿Re-Qualification Or Tax Evasion?," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 24, pages 1-16.
• Adriana HORAICU & Ana-Maria COMÂNDARU (ANDREI), 2022, "Ï»¿The Link Between Environmental Accounting -Environmental Pollution And Covid-19," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 24, pages 1-7.
• Adrian ISIP, 2022, "Ï»¿What Are The Options For Accounting Outsourcing That Companies Have In The Present? Evidence From Romania, An Emerging Country From Europe," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 24, pages 1-9.
• Widad Atena Faragalla, 2022, "Ï»¿Exploring The Connection Between Entrepreneurship, Gender, And Accounting," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 24, pages 1-15.
• Laura-Eugenia-Lavinia BARNAORCID: & Bogdan-Åžtefan IONESCU, 2022, "Ï»¿The Process Of Digitalization Of An Accounting Organization Using Erp Systems," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 24, pages 1-2.
• Dan Marius COMAN & Violeta STATE & Cristina Maria VOINEA & Constantin Aurelian IONESCU & Mihaela Denisa COMAN & Deian NICOLICI & Raluca Andreea STOICA, 2022, "Ï»¿Challenges Of The Accounting Profession In The Digital Era: The Impact Of Cloud Computing Technology," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 24, pages 1-4.
• Gianluca ZANELLATO, 2022, "Ï»¿Sustainable Development Goals And Accounting Profession: A Quantitative Review Of The Existent Literature," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 24, pages 1-8.
• Natalia-Ioana (Pantelimon) FOLTEAN, 2022, "Ï»¿A Dynamic Comparative Analysis Of Net Income And Other Comprehensive Income On Romanian Pharmaceutical Listed Companies," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 24, pages 1-9.
• Imen Fakhfakh & Anis Jarboui, 2022, "Earnings Management and Audit Report Lag: The Role of Audit Risk-Tunisian Evidence," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 21, issue 1, pages 113-135, March.