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

• 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 Portu," 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(0x6313eb50), March.
• 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(0x63caa0a0), March.
• 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".
• Maiko Kodama & Hideaki Sato & Kenichi Suzuki, 2022, "How Management Control Systems Impact Team Healthcare: Evidence from St. Luke’s International Hospital," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 12, in: Takami Matsuo & Yoshinobu Shima, "MANAGEMENT ACCOUNTING FOR HEALTHCARE".
• Yasuhiro Monden, 2022, "Evolution Toward the Society of Electric Vehicles for Achieving the Goals of SDGs," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 13, in: Takami Matsuo & Yoshinobu Shima, "MANAGEMENT ACCOUNTING FOR HEALTHCARE".
• Ichiro Mizuno, 2022, "Eiichi Shibusawa’s Management Philosophy and CSV," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 14, in: Takami Matsuo & Yoshinobu Shima, "MANAGEMENT ACCOUNTING FOR HEALTHCARE".
• Shinichi Korogi, 2022, "An Appropriation System Suitable for a Divisional Organization: Historical Study," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 15, in: Takami Matsuo & Yoshinobu Shima, "MANAGEMENT ACCOUNTING FOR HEALTHCARE".
• Knaisch, Jonas, 2022, "How to account for tax planning and tax uncertainty in valuation: Separate vs. composite view," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 271.
• Chen, An & Hieber, Peter & Sureth, Caren, 2022, "Pay for tax certainty? Advance tax rulings for risky investment under multi-dimensional tax uncertainty," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 273.
• Fochmann, Martin & Heinemann-Heile, Vanessa & Huber, Hans-Peter & Maiterth, Ralf & Sureth, Caren, 2022, "Firms' tax rate misperception: Measurement, drivers, and distortionary effects," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 275.
• Dreher, Sandra & Eichfelder, Sebastian & Noth, Felix, 2022, "Does IFRS information on tax loss carryforwards and negative performance improve predictions of earnings and cash flows?," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 276.
• Blumenstein, Philipp & Schmidt, Robert C. & Hastenteufel, Jessica, 2022, "Entwicklung von Steuerungskennzahlen kapitalmarktorientierter Unternehmen im Prime Standard seit der Einführung des DRS 20," IU Discussion Papers - Business & Management, IU International University of Applied Sciences, number 4 (April 2022).
• Breuer, Matthias & Breuer, Patricia, 2022, "Uneven regulation and economic reallocation: Evidence from transparency regulation," LawFin Working Paper Series, Goethe University, Center for Advanced Studies on the Foundations of Law and Finance (LawFin), number 43.
• Bischof, Jannis & Haselmann, Rainer & Kohl, Frederik & Schlueter, Oliver, 2022, "Limitations of implementing an expected credit loss model," LawFin Working Paper Series, Goethe University, Center for Advanced Studies on the Foundations of Law and Finance (LawFin), number 48.
• Vanhaverbeke, Steven & Balsmeier, Benjamin & Doherr, Thorsten, 2022, "Mandatory financial information disclosure and credit ratings," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 22-043.
• Cohen, Shira & Kadach, Igor & Ormazabal, Gaizka & Reichelstein, Stefan, 2022, "Executive compensation tied to ESG performance: International evidence," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 22-051.
• Reichelstein, Stefan, 2022, "Corporate carbon emission statements," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 22-052.
• Ivica Filipoviæ & Marijana Bartuloviæ & Toni Šušak, 2022, "Earnings Management and Dividend Payments during the Covid-19 Pandemic," Interdisciplinary Description of Complex Systems - scientific journal, Croatian Interdisciplinary Society Provider Homepage: http://indecs.eu, volume 20, issue 5, pages 590-605.
• Ivana Martinèeviæ & Vesna Sesar & Krešimir Buntak & Ivan Miloloža, 2022, "Accounting and Tax Regulation of Cryptocurrencies," Interdisciplinary Description of Complex Systems - scientific journal, Croatian Interdisciplinary Society Provider Homepage: http://indecs.eu, volume 20, issue 5, pages 640-661.
• 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," Journal of 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.
• Karim Charaf & Ahmed Fath-Allah Rahmouni & Mohamed Sabar, 2022, "The Association Between Activity-Based Costing And Performance: Empirical Evidence From Moroccan Companies," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 21, issue 1, pages 25-50, March.
• Anis Ben Amar & Nourhen Sayadi, 2022, "Independent Financial Expert Members on Audit Committees, Earnings Management and The Role of Female Directors," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 21, issue 1, pages 5-24, March.
• Jamel Chouaibi & Emna Miladi & Nizar Elouni, 2022, "Exploring the Relationship Between Board Characteristics and Environmental Disclosure: Empirical Evidence for European Firms," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 21, issue 1, pages 51-76, March.
• David Alexander & Jonida Carungu & Stefania Vignini, 2022, "IFRS Meets the Realities of a Post-Communist Balkan State," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 21, issue 2, pages 141-173, June.
• Mohamed Saeudy & Ali Meftah Gerged & Khaldoon Albitar, 2022, "Accounting Perspectives on The Business Value of Big Data During and Beyond The COVID-19 Pandemic," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 21, issue 2, pages 174-199, June.
• Afroditi Ntokozi & Christos A. Tzovas & Constantinos G. Chalevas, 2022, "Earnings Management During Financial Crisis: The Case of Greece," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 21, issue 2, pages 200-219, June.
• Hela Borgi, 2022, "XBRL Technology Adoption and Consequences: A Synthesis of Theories and Suggestions of Future Research," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 21, issue 2, pages 220-235, June.
• Khalil Feghali & Joelle Matta & Samir Moussa, 2022, "Digital Transformation of Accounting Practices and Behavior During COVID-19: MENA Evidence," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 21, issue 2, pages 236-269, June.
• Atanasko Atanasovski & Todor Tocev, 2022, "Research Trends in Disruptive Technologies for Accounting of The Future – A Bibliometric Analysis," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 21, issue 2, pages 270-288, June.
• Revy Karina & Yanuar Nanok Soenarno, 2022, "The impact of financial distress, sustainability report disclosures, and firm size on earnings management in the banking sector of Indonesia, Malaysia, and Thailand," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 21, issue 2, pages 289-309, June.
• Mahmoud Elmarzouky & Khaled Hussainey & Tarek Abdelfattah, 2022, "Do Key Audit Matters Signal Corporate Bankruptcy?," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 21, issue 3, pages 315-334, September.
• Andreas G. Koutoupis & Christos G. Kampouris & Athanasia V. Sakellaridou, 2022, "Can Financial Strength Indicators Form A Profitable Investment Strategy? The Case Of F-Score in Europe," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 21, issue 3, pages 355-372, September.