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

• Anis Ben Amar & Islem Turki, 2022, "Temporal Evidence on Threshold Hierarchy Based on Accruals and Real Earnings Management: Evidence from France And The US," 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 373-396, September.
• Kishore Singh & Pran Boolaky & Kamil Omoteso, 2022, "The Relationship Between Politics, Legal System and Financial Reporting on Fraud," 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 397-430, September.
• Sameh Kobbi-Fakhfakh & Fatma Driss, 2022, "Mandatory Extraction Payment Disclosures and Tax Haven Use: Evidence from United Kingdom," 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 431-451, September.
• Jacob Peng & Chang-Wei Li, 2022, "Security Breaches and Modifications on Cybersecurity Disclosures," 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 452-470, September.
• Ahmad Faisal Hayek & Nora Azima Noordin & Khaled Hussainey, 2022, "Machine Learning and External Auditor Perception: An Analysis for UAE External Auditors Using Technology Acceptance Model," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 21, issue 4, pages 475-500, December.
• Ana-Maria Bratu, 2022, "Content Analysis of Human Resources Management Reporting Practices in Romanian Health Industry," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 21, issue 4, pages 501-523, December.
• Michalis Bekiaris & Antonia Markogiannopoulou, 2022, "Value Relevance of General Government National Accounts with ESA2010 Accrual Accounting Framework. Association of ESA2010 Reporting Quality with Decision Making and Accounting Standardization," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 21, issue 4, pages 546-574, December.
• Souha Ben Gamra & Fadhila Hamza & Hela Borgi, 2022, "The Impact of IFRS Adoption and Corporate Governance Mechanisms on Audit Report Lag: Evidence from An Emerging Country," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 21, issue 4, pages 604-630, December.
• Ion CROITORU & Viorica NEACSU & Silvia MINCIUNA, 2022, "Particularities Of The Financial Accounting Activity In Economic Organizations," Internal Auditing and Risk Management, Athenaeum University of Bucharest, volume 65, issue 1, pages 47-54, March.
• Hrvoje Percevic, 2022, "Analysis Of The Frequency Of The Application Of Advanced Pricing Agreements In European Union Countries," Economic Thought and Practice, Department of Economics and Business, University of Dubrovnik, volume 31, issue 1, pages 163-187, june, DOI: 10.17818/EMIP/2022/1.8.
• Anthonius Yanto Gebang & Yusrizal Purba, 2022, "Effect Of Financial Ratio On Value Companies With Financial Distress As Intervening Variables In The Company Manufacture," SMBJ: Strategic Management Business Journal, UPMI Management, volume 2, issue 02, pages 109-116.
• Redy Herinanto Albertus & Eka Dwi Lestari, 2022, "Influence Of Liquidity Ratio, Profitability Ratio, And Solvency Ratio On Company Value In The Property And Real Sector Companies Estate In Indonesia Stock Exchange 2016-2017 Period," SMBJ: Strategic Management Business Journal, UPMI Management, volume 2, issue 02, pages 92-98.
• Henny Andriyani Wirananda & Wan Dian Safina & Wilda Sri Munawaroh Harahap, 2022, "Role Of Internal Control Over Sales, Receivables, Cash Receipts, And Cash Disbursements At Pt. Indako Trading Co," SMBJ: Strategic Management Business Journal, UPMI Management, volume 2, issue 02, pages 99-104.
• Natalia Koval, 2022, "Features Of Accounting And Taxation Of Income Of Members Of The Farm And Employees," Three Seas Economic Journal, Publishing house "Baltija Publishing", volume 3, issue 2, DOI: 10.30525/2661-5150/2022-2-12.
• Anzhelika Mashevska, 2022, "Economic Essence, Forms And Types Of Payments For Employee Benefits," Three Seas Economic Journal, Publishing house "Baltija Publishing", volume 3, issue 2, DOI: 10.30525/2661-5150/2022-2-13.
• Kateryna Burko, 2022, "Advantages And Risks Of Accounting Outsourcing," Three Seas Economic Journal, Publishing house "Baltija Publishing", volume 3, issue 2, DOI: 10.30525/2661-5150/2022-2-6.
• Tetyana Demchenko, 2022, "Features Of Accounting For Current Assets Of The Enterprise," Three Seas Economic Journal, Publishing house "Baltija Publishing", volume 3, issue 2, DOI: 10.30525/2661-5150/2022-2-9.
• Ludmila Markevich, 2022, "Specificity Of Organic Production In Ukraine And Its Influence On The Formation Of Related Costs," Green, Blue & Digital Economy Journal, Publishing house "Baltija Publishing", volume 3, issue 1, DOI: 10.30525/2661-5169/2022-1-6.
• Larysa Poliatykina & Iryna Samoshkina & Victoria Borisova, 2022, "Accounting And Financial Problems Of Bank Lending To Agro-Industrial Enterprises In Ukraine," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", volume 8, issue 1, DOI: 10.30525/2256-0742/2022-8-1-126-133.
• Vladan Pavlovic & Goranka Knezevic & Antonio Andre Cunha Callado, 2022, "Is the Corporate Solvency Conundrum Primarily a Balkan Issue or a Broader European Continental Misunderstanding?," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 1, pages 72-93.
• Kameliya Savova, 2022, "Effects of COVID-19 in the Financial Statements for a Year of Global Pandemic – Evidence from Bulgaria," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 3, pages 111-129.
• Vladan Pavlovic & Goranka Knezevic & Radica Bojicic, 2022, "The Impact of Gender and Age on Earnings Management Practices of Public Enterprises – A Case Study of Belgrade," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 3, pages 130-148.
• Ali Veysel, 2022, "Non-Financial Information Disclosures by Bulgarian Listed Companies," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 3, pages 17-33.
• Mohammad Abedalrahman Alhmood & Hasnah Shaari & Redhwan Al-dhamari, 2022, "Audit Partner Characteristics and Real Earnings Management Practices in Jordan," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 6, pages 185-200.
• Álvaro Menéndez & Maristela Mulino, 2022, "Resultados de las empresas no financieras hasta el cuarto trimestre de 2021. Un avance de cierre del ejercicio," Boletín Económico, Banco de España, issue 1/2022.
• Álvaro Menéndez & Maristela Mulino, 2022, "Evolución económica reciente de las pymes españolas y de su acceso a la financiación externa, de acuerdo con la Encuesta Semestral del Banco Central Europeo," Boletín Económico, Banco de España, issue 3/2022.
• Roberto Blanco & Álvaro Menéndez & Maristela Mulino, 2022, "Resultados de las empresas no financieras en el primer trimestre de 2022," Boletín Económico, Banco de España, issue 3/2022.
• Álvaro Menéndez & Maristela Mulino, 2022, "Resultados de las empresas no financieras hasta el segundo trimestre de 2022 Abstract1: La información de la Central de Balances Trimestral evidencia que, en los seis primeros meses de 2022, los exced," Boletín Económico, Banco de España, issue 3/2022, pages 1-19.
• Álvaro Menéndez & Maristela Mulino, 2022, "La evolución económica y financiera de las empresas españolas en 2021 y hasta el tercer trimestre de 2022 según la Central de Balances," Boletín Económico, Banco de España, issue 4/2022.
• Álvaro Menéndez & Maristela Mulino, 2022, "Results of non-financial corporations to 2021 Q4. Preliminary year-end data," Economic Bulletin, Banco de España, issue 1/2022.
• Álvaro Menéndez & Maristela Mulino, 2022, "Recent economic performance of Spanish SMEs and developments in their access to external financing according to the European Central Bank's half-yearly Survey," Economic Bulletin, Banco de España, issue 3/2022.
• Roberto Blanco & Álvaro Menéndez & Maristela Mulino, 2022, "Results of non-financial corporations in 2022 Q1," Economic Bulletin, Banco de España, issue 3/2022.
• Álvaro Menéndez & Maristela Mulino, 2022, "Economic and financial performance of Spanish firms in 2021 and in the first three quarters of 2022 according to the Central Balance sheet data office," Economic Bulletin, Banco de España, issue 4/2022.
• Miguel Duro & Germán López-Espinosa & Sergio Mayordomo & Gaizka Ormazabal & María Rodríguez-Moreno, 2022, "Enforcing Mandatory Reporting on Private Firms: The Role of Banks," Working Papers, Banco de España, number 2238, Nov, DOI: https://doi.org/10.53479/23526.
• Tommaso Loizzo & Federico Schimperna, 2022, "ESG disclosure: regulatory framework and challenges for Italian banks," Questioni di Economia e Finanza (Occasional Papers), Bank of Italy, Economic Research and International Relations Area, number 744, Dec.
• Tobias Witter & Thorsten Sellhorn & Jens Müller & Vicky Kiosse, 2022, "Balance sheet smoothing," Berlin School of Economics Discussion Papers, Berlin School of Economics, number 0006, Dec, DOI: 10.48462/opus4-4673.
• Pompei Mititean, 2022, "The Impact Of Corporate Governance Characteristics On Companies’ Financial Performance: Evidence From Romania," Economic Annals, Faculty of Economics and Business, University of Belgrade, volume 67, issue 233, pages 113-134, April – J.
• Mirjana Todorović & Milan Čupić & Dejan Jovanović, 2022, "Sustainable Lean Implementation: A Study Of Serbian Companies," Economic Annals, Faculty of Economics and Business, University of Belgrade, volume 67, issue 234, pages 81-108, July – Se.
• Mehmet Emin YAŞAR & Kadir GÖKOĞLAN & Meryem KÖK, 2022, "Üniversite Öğrencilerinin Kent Ekonomisine Katkısı Bingöl Üniversitesi Örneği," Bingol University Journal of Economics and Administrative Sciences, Bingol University, Faculty of Economics and Administrative Sciences, volume 6, issue 1, pages 13-37, August, DOI: https://doi.org/10.33399/biibfad.82.
• Mustafa KISAKÜREK & Merve TÜFEKÇİ, 2022, "Finansal Kriz Döneminde Firmaların Nakit Akış Profilleri ile Finansal Performanslarının Karşılaştırılması BIST’te Bir Araştırma," Bingol University Journal of Economics and Administrative Sciences, Bingol University, Faculty of Economics and Administrative Sciences, volume 6, issue 1, pages 245-273, August, DOI: https://doi.org/10.33399/biibfad.90.
• John M. Barrios, 2022, "Occupational Licensing and Accountant Quality: Evidence from the 150‐Hour Rule," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 60, issue 1, pages 3-43, March, DOI: 10.1111/1475-679X.12408.
• MARINA Alexandra-Gabriela, 2022, "General Requirements Exposure Draft: Comments About A Responsible Reporting," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, volume 74, issue 2, pages 22-29, September, DOI: 10.56043/reveco-2022-0013.
• MARINA Alexandra-Gabriela, 2022, "IFRS FOR SMEs: EVOLUTION AND DISCUSSIONS," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, volume 74, issue 4, pages 43-49, December, DOI: 10.56043/reveco-2022-0036.
• Assaf Hamdani & Yevgeny Mugerman & Ruth Rooz & Nadav Steinberg & Yishay Yafeh, 2022, "Creditor Rights, Implicit Covenants, and the Quality of Accounting Information," Bank of Israel Working Papers, Bank of Israel, number 2022.09, Feb.
• Waymire Gregory B. & Basu Sudipta, 2022, "The Social Value of FASB," Accounting, Economics, and Law: A Convivium, De Gruyter, volume 12, issue 2, pages 153-180, May, DOI: 10.1515/ael-2021-0001.
• Fukui Yoshitaka & Saito Shizuki, 2022, "Exploring the Relevance and Reliability of Fair Value Accounting," Accounting, Economics, and Law: A Convivium, De Gruyter, volume 12, issue 2, pages 181-190, May, DOI: 10.1515/ael-2020-0086.
• Morley Julia, 2022, "The Pluralistic Foundations of Conceptual Veiling," Accounting, Economics, and Law: A Convivium, De Gruyter, volume 12, issue 2, pages 191-210, May, DOI: 10.1515/ael-2021-0049.
• Palea Vera, 2022, "“Unreliable Accounts: How Regulators Fabricate Conceptual Narratives to Diffuse Criticism” by Karthik Ramanna: A Comment on Ideological Capture," Accounting, Economics, and Law: A Convivium, De Gruyter, volume 12, issue 2, pages 239-246, May, DOI: 10.1515/ael-2021-0054.
• Vogel Steven K., 2022, "The Politics of Accounting Standards: A Comment on Ramanna’s “Unreliable Accounts: How Regulators Fabricate Conceptual Narratives to Diffuse Criticism”," Accounting, Economics, and Law: A Convivium, De Gruyter, volume 12, issue 2, pages 247-252, May, DOI: 10.1515/ael-2021-0088.
• Ramanna Karthik, 2022, "Unreliable Accounts: How Regulators Fabricate Conceptual Narratives to Diffuse Criticism," Accounting, Economics, and Law: A Convivium, De Gruyter, volume 12, issue 2, pages 81-151, May, DOI: 10.1515/ael-2021-0002.
• Maria STANCU (CATANA), 2022, "Internal Audit — Strategic Function And Compliance With Influences In The Activity Of The Economic Entity," Contemporary Economy Journal, Constantin Brancoveanu University, volume 7, issue 1, pages 104-120.
• Raluca- Mihaela BOHARU (MIRCEA) & Gabriela CONSTANTIN (ANGHEL) & Cristina – Elena FLOREA (POENARU), 2022, "Social Economy, An Important Source For Local Development," Contemporary Economy Journal, Constantin Brancoveanu University, volume 7, issue 2, pages 103-111.
• Ana-Maria COMANDARU (ANDREI), 2022, "Accounting Policies – A Source Of Inspiration For Creative Accounting," Contemporary Economy Journal, Constantin Brancoveanu University, volume 7, issue 2, pages 118-127.
• Viorica UNGUREANU, 2022, "Innovative Performance In The Practice Of The Accounting Profession In The Republic Of Moldova," Contemporary Economy Journal, Constantin Brancoveanu University, volume 7, issue 2, pages 150-155.
• Cristina DOLGHI, 2022, "Accounting Profession In Today'S Economic Realities. Theoretical Aspects And Practical Approaches," Contemporary Economy Journal, Constantin Brancoveanu University, volume 7, issue 3, pages 132-138.
• Xiaoyu ZHAN, 2022, "Budget Execution, A Tool For Substantiating The Financial Resources For Funding Sustainable Development Projects," Contemporary Economy Journal, Constantin Brancoveanu University, volume 7, issue 3, pages 15-20.
• Viorica UNGUREANU, 2022, "Innovative Performance In The Practice Of The Accounting Profession In The Republic Of Moldova," Contemporary Economy Journal, Constantin Brancoveanu University, volume 7, issue 4, pages 18-23.
• Anca Alexandra PANTAZI & Adriana IACOB ZAVINCU, 2022, "Interference Of Accounting Policies With Fiscal Policies In The Context Of The Application Of Ifrss," Contemporary Economy Journal, Constantin Brancoveanu University, volume 7, issue 4, pages 30-33.
• Anda Ileana, Necula & Marius Daniel, Sisu & Gabriel, Cucui & Anca Daniela, Senchea (Florea) & Mariana Alice, Preda (Simion), 2022, "The Impact Of The Evaluation Method Upon The Value Of Stocks, At Their Exit From The Patrimony Agricultural Entities," Management Strategies Journal, Constantin Brancoveanu University, volume 55, issue 1, pages 127-133.
• Catalin Emanuel Ciobota, 2022, "Econometric Analysis Of The Relations Between Available Income," Management Strategies Journal, Constantin Brancoveanu University, volume 55, issue 1, pages 20-32.
• Catalin Emanuel Ciobota, 2022, "Dynamics Of The Fiscal Freedom Index," Management Strategies Journal, Constantin Brancoveanu University, volume 55, issue 1, pages 33-36.
• Viorica (IUGA) DINDAREANU, 2022, "Exercising The Preventive Financial Control In Order To Ensure The Inclusion In The Budgetary Limit Of The Personnel Expenses," Management Strategies Journal, Constantin Brancoveanu University, volume 55, issue 1, pages 37-45.
• Boita Marius & Paiusan Luminita, 2022, "The Fiscal Implications Regarding The Granting Of Gift Vouchers Within The Marketing Actions," Management Strategies Journal, Constantin Brancoveanu University, volume 55, issue 1, pages 5-12.
• Florin – Cristian GHEORGHE, 2022, "The Scoreboard - A Tool In Managing The Economic Entities For Their Performance Improvement," Management Strategies Journal, Constantin Brancoveanu University, volume 55, issue 1, pages 60-70.
• Cédric Poretti & Alain Schatt & Michel Magnan, 2022, "Étude empirique de la valorisation relative des entreprises utilisant les normes comptables françaises après l’adoption des normes IFRS," ACCRA, Association francophone de comptabilité, volume 28, issue 2, pages 55-81.
• Özgür Arslan-Ayaydin & James Thewissen & Wouter Torsin, 2022, "Méthodes de gestion des résultats et affiliation politique des dirigeants," ACCRA, Association francophone de comptabilité, volume 28, issue 2, pages 83-128.
• Jędrzej Białkowski & Martin T. Bohl & Devmali Perera, 2022, "Commodity Futures Hedge Ratios: A Meta-Analysis," Working Papers in Economics, University of Canterbury, Department of Economics and Finance, number 22/12, Jul.
• Philippe Choné & Laurent Linnemer, 2022, "A Class of Behavioral Models for the Profit-Maximizing Firm," CESifo Working Paper Series, CESifo, number 9718.
• Dongshuai Zhao & Zhongli Wang & Florian Schweizer-Gamborino & Didier Sornette, 2022, "Polytope Fraud Theory," Swiss Finance Institute Research Paper Series, Swiss Finance Institute, number 22-41, May.
• Fotis Delis & Manthos D. Delis & Luc Laeven & Steven Ongena, 2022, "Global Evidence on Profit Shifting Within Firms and Across Time," Swiss Finance Institute Research Paper Series, Swiss Finance Institute, number 22-94, Dec.
• Marc Arnold & Minyue Dong & Romain Oberson, 2023, "Economic Consequences of Banks’ Use of their Discretion over the Accounting and Regulatory Treatment of Investment Securities," Swiss Finance Institute Research Paper Series, Swiss Finance Institute, number 23-36, Jun, revised Jun 2023.
• Jesús Mauricio Flórez-Parra & Nancy Edith Ar�valo-Galindo, 2022, "Positioning of accounting research: Evidence from the Colombian universities," Estudios Gerenciales, Universidad Icesi, volume 38, issue 164, pages 279-293, DOI: 10.18046/j.estger.2022.164.5028.
• Vicente René Encalada Encarnación, 2022, "Una propuesta de modelo con base en NIIF pymes para el mejoramiento de la gestión económica y financiera en pequenas empresas guayaquilenas," Revista Finanzas y Politica Economica, Universidad Católica de Colombia, volume 14, issue 1, pages 49-74.
• José Luis Villarreal & Carolina Reyes Bastidas & Ángel Javier Mucha Paitan, 2022, "Acercamiento teórico de la responsabilidad social universitaria (RSU) en programas de contaduría pública," Revista Tendencias, Universidad de Narino, volume 23, issue 1, pages 341-371.
• Cohen, Shira & Kadach, Igor & Ormazabal, Gaizka & Reichelstein, Stefan, 2022, "Executive Compensation Tied to ESG Performance: International Evidence," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 17267, Apr.
• Kai Hao Yang & Alexander K. Zentefis, 2022, "Distributions of Posterior Quantiles and Economic Applications," Cowles Foundation Discussion Papers, Cowles Foundation for Research in Economics, Yale University, number 2328R, Mar, revised Jul 2022.
• Azhar Mughal & Abdul Haque & Zohaib Zahid & Furman Ali & Zheng Li, 2022, "Does Target Firm’s Earnings Management Affect Shareholder’s Gains? Evidence from China," Credit and Capital Markets – Kredit und Kapital, Duncker & Humblot, Berlin, volume 55, issue 2, pages 203-226, DOI: 10.3790/ccm.55.2.203.
• Mohanad Fayiz Al-Dweikat & Majdi Wael Alkababji & Othman Othman, 2022, "The Extent To Which Jordanian Commercial Banks Rely On Electronic Disclosure Of Accounting Information To Rationalize Their Credit Decisions In Light Of The Corona Crisis," Electronic magazine "Dialogue", D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 2 Year 20, pages 34-48.
• Rosen Kolev, 2022, "Alternative Accounting Approach For Electricity Compensations To Industrial Enterprises," Economic Archive, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 3 Year 20, pages 68-82.
• Росен Колев, 2022, "Алтернативен Подход За Отчитане Подпомагането За Електроенергия В Промишлените Предприятия," Economic Archive, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 3 Year 20, pages 71-86.
• Rayna Petrova, 2022, "The Competence-Based Approach Through The Prism Of Academic Training In Management Accounting," Economic Archive, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 4 Year 20, pages 58-78.
• Райна Петрова, 2022, "Компетентностният Подход През Призмата На Обучението По Управленско Счетоводство В Университетите," Economic Archive, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 4 Year 20, pages 63-87.

2021

• Reviewed by: Bashir Hizam Mahdi, 2021, "Review of A Book: Ali Mohammad Nour “Jurisprudence of Appreciation in Calculating Zakat: An applied study of the Investigation and Approximation Methodology in the Zakat of Joint Stock Companies”. مرا," Journal of King Abdulaziz University: Islamic Economics, King Abdulaziz University, Islamic Economics Institute., volume 34, issue 3, pages 217-231, October, DOI: 10.4197/Islec.34-3.15.
• Okan Geniş & Esin Nesrin Can, 2021, "Operation Implementation and Financial Evaluation of The Concordat Process in Business," Journal of Finance Letters (Maliye ve Finans Yazıları), Maliye ve Finans Yazıları Yayıncılık Ltd. Şti., volume 36, issue 115, pages 77-102, April, DOI: https://doi.org/10.33203/mfy.872643.
• Jieqiong Wang & Xiao Zhang & Mingjie Dai, 2021, "Influences of Economic Policy Uncertainty on Corporate Social Responsibility Information Disclosure," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, volume 23, issue 58, pages 843-843, August.
• Jacques Totowa & Thabang Mokoaleli-Mokoteli, 2021, "Chairman’s Letter, Impression Management and Governance Mechanisms: The Case of South African Listed Firms," The African Finance Journal, Africagrowth Institute, volume 23, issue 1, pages 1-19.
• Corina-Graziella BÂTCĂ-DUMITRU, 2021, "The Adjustment of Individual Annual Financial Statements," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 1, issue 12, pages 12-18, December , DOI: 10.37945/cbr.2020.12.02.
• Delia DAVID & Lucian CERNUȘCA, 2021, "Study Regarding the Impact of the COVID-19 Pandemic on Firms in Arad County," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 1, issue 12, pages 3-11, December , DOI: 10.37945/cbr.2020.12.01.
• Dorel MATEȘ & Roxana Mirella IRIMUȘ, 2021, "The Accounting Profession in the Context of Globalisation," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 1, issue 12, pages 58-63, December , DOI: 10.37945/cbr.2020.12.07.
• Adrian GROȘANU & Melinda-Timea FÜLÖP & George-Silviu CORDOȘ & Gabriel RAITA, 2021, "Challenges and Trends for the Incorporation of Big Data in the Accounting Profession: From the Traditional Approach to the Future Professional Accountant," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 1, issue 12, pages 64-72, December , DOI: 10.37945/cbr.2020.12.08.
• Elena STĂNCIULESCU, 2021, "The Beginning of Accounting. The Emergence and Evolution of the Romanian Accounting Thinking," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 2, issue 10, pages 3-8, October, DOI: 10.37945/cbr.2021.10.01.
• Silviu Cornel CHIRIAC, 2021, "The Assessment for the Financial Reporting – Allocation of the Real Estate’s Purchase Price," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 2, issue 10, pages 45-50, October, DOI: 10.37945/cbr.2021.10.06.
• Bogdan Cosmin GOMOI, 2021, "Accounting for and Analysing the E-Commerce Operations – between Platform and Courier," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 2, issue 11, pages 17-25, November, DOI: 10.37945/cbr.2021.11.03.
• Elena STĂNCIULESCU, 2021, "The Accounting Treatment Applicable to Non-Refundable European Funds," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 2, issue 11, pages 26-32, November, DOI: 10.37945/cbr.2021.11.04.
• Lucian CERNUȘCA & Ronela-Manuela LASCU, 2021, "The Taxation Revenue from Independent Activities Obtained from Exercising the Expert Accountant Profession," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 2, issue 11, pages 33-41, November, DOI: 10.37945/cbr.2021.11.05.
• Claudia Cătălina CIOCAN, 2021, "Accounting Principles Compliance – the True and Fair View Recipe. A Theoretical Perspective on the Contribution of Accounting Principles to the Financial Reporting Objective Achievement," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 2, issue 11, pages 49-61, November, DOI: 10.37945/cbr.2021.11.07.
• Cristina NICOLAESCU, 2021, "Study Regarding the Accounting and Taxation of Exploration for and Evaluation of Mineral Resources," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 2, issue 1, pages 11-19, January, DOI: 10.37945/cbr.2021.01.02.
• Corina-Graziella BÂTCĂ-DUMITRU, 2021, "The Eliminations of Intra-Group Accounts, Unachieved Internal Results and Dividends," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 2, issue 1, pages 3-10, January, DOI: 10.37945/cbr.2021.01.01.
• Lucian CERNUȘCA, 2021, "Statement 311," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 2, issue 1, pages 39-48, January, DOI: 10.37945/cbr.2021.01.05.
• Anamaria GHIURA & Marta GRANCEA, 2021, "The Role of Professional Accountants in Entity Management," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 2, issue 2, pages 17-24, February, DOI: 10.37945/cbr.2021.02.02.
• Mărioara MOLOCINIUC (HRIȚCAN), 2021, "Comparative Study on the Valuation of Property, Plant and Equipment after Recognition – IAS 16 vs. OMPF No. 1802/2014," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 2, issue 2, pages 25-38, February, DOI: 10.37945/cbr.2021.02.03.
• Valentin BURCA & Dorel MATEȘ & Oana BOGDAN, 2021, "Exemplifying the Effect of Big Bath Accounting in the Pandemic," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 2, issue 2, pages 3-16, February, DOI: 10.37945/cbr.2021.02.01.
• Ratna Puji Astuti KRISMIAJI, 2021, "Accounting Conservatism and Cost of Equity Capital – Evidence from Indonesia," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 2, issue 2, pages 64-72, February, DOI: 10.37945/cbr.2021.02.07.
• Mirela PĂUNESCU & Adriana Florina POPA & Radu CIOBANU, 2021, "Specific Cases Regarding the Income Tax – The Reporting of Tax Losses and Tax Redemptions," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 2, issue 3, pages 15-23, March, DOI: 10.37945/cbr.2021.03.02.
• Bogdan Cosmin GOMOI, 2021, "Convergences and Divergences in Communication Between Managers and Professional Accountants," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 2, issue 3, pages 3-14, March, DOI: 10.37945/cbr.2021.03.01.
• Elena Alina OLARU (COLBEA), 2021, "The Impact of Blockchain on the Accounting Profession," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 2, issue 3, pages 49-58, March, DOI: 10.37945/cbr.2021.03.06.
• Mărioara MOLOCINIUC (HRIȚCAN), 2021, "Comparative Analysis of Measurement after Recognition of Property, Plant and Equipment – IAS 16 vs. OMPF No. 1802/2014," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 2, issue 3, pages 59-72, March, DOI: 10.37945/cbr.2021.03.07.
• Corina-Graziella BÂTCĂ-DUMITRU, 2021, "The Elimination of Shareholdings in Subsidiaries, Jointly Controlled Entities and Associates," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 2, issue 4, pages 19-27, April, DOI: 10.37945/cbr.2021.04.03.
• Maria Petronela ARON & Monica Laura ZLATI, 2021, "The Accounting Treatment Regarding Grants in Agriculture from the Perspective of the National Accounting Reference System and the International One," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 2, issue 4, pages 28-38, April, DOI: 10.37945/cbr.2021.04.04.
• Horia CRISTEA, 2021, "Quality and Quantity in Accountancy," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 2, issue 4, pages 3-8, April, DOI: 10.37945/cbr.2021.04.01.
• Elena Alina OLARU (COLBEA), 2021, "The Impact of Blockchain on the Accounting Profession," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 2, issue 4, pages 63-72, April, DOI: 10.37945/cbr.2021.04.08.
• Mărioara MOLOCINIUC (HRIȚCAN), 2021, "Comparative Analysis Regarding the Recognition and Evaluation of Property, Plant and Equipment– IAS 16 vs. OMPF No. 1802/2014," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 2, issue 4, pages 9-18, April, DOI: 10.37945/cbr.2021.04.02.
• Elena STĂNCIULESCU, 2021, "Value Adjustments Established at the Balance Sheet Date, Accounting and Fiscal Treatments Applicable to Taxpayers," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 2, issue 5, pages 15-24, May, DOI: 10.37945/cbr.2021.05.02.
• Valentin BURCĂ & Oana BOGDAN, 2021, "Detecting the Elements for Cosmeticizing the Financial Statements Using Analytical Models," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 2, issue 5, pages 3-14, May, DOI: 10.37945/cbr.2021.05.01.
• Mirela PAVONE & Allex ZARA & Adriana POPA, 2021, "Accounting for the Loans Granted for Early Education," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 2, issue 5, pages 44-48, May, DOI: 10.37945/cbr.2021.05.05.
• Mărioara MOLOCINIUC (HRIȚCAN), 2021, "Comparative Analysis Regarding the Recognition and Evaluation of Property, Plant and Equipment – IAS 16 vs. OMPF No. 1802/2014," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 2, issue 5, pages 63-72, May, DOI: 10.37945/cbr.2021.05.08.
• Ioan-Codruț ȚURLEA, 2021, "Performance Measurement Methods in Business Entities," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 2, issue 6, pages 3-7, June, DOI: 10.37945/cbr.2021.06.01.
• Ioan-Codruț ȚURLEA, 2021, "Development of Rating Models under IFRS 9," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 2, issue 6, pages 38-45, June, DOI: 10.37945/cbr.2021.06.05.
• Elena STĂNCIULESCU, 2021, "LLC vs. NGO, Similarities and Differences in the Accounting Treatment of Intangible and Tangible Assets," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 2, issue 6, pages 8-17, June, DOI: 10.37945/cbr.2021.06.02.
• Elena STĂNCIULESCU, 2021, "LLC vs. NGO, Similarities and Differences in the Accounting Treatment of Inventories," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 2, issue 7, pages 3-13, July, DOI: 10.37945/cbr.2021.07.01.
• Ioan-Codruț ȚURLEA, 2021, "Development of Rating Models under IFRS 9," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 2, issue 7, pages 64-72, July, DOI: 10.37945/cbr.2021.07.07.
• Claudia Cătălina CIOCAN, 2021, "Accounting Principles Compliance – the True and Fair View Recipe. A Theoretical Perspective on the Contribution of Accounting Principles to the Financial Reporting Objective Achievement (I)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 2, issue 8, pages 3-9, August, DOI: 10.37945/cbr.2021.08.01.
• Mihaela ENACHI, 2021, "Financial Mechanisms Used in Implementing Projects with European Funds," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 2, issue 8, pages 45-52, August, DOI: 10.37945/cbr.2021.08.06.
• Dhiaa Al Deen ALAZZAWI & Ileana NIȘULESCU-ASHRAFZADEH, 2021, "The Impact of Applying the IFRSs in Emerging Economies. Case Study on Iraqi Conventional Banks," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 2, issue 8, pages 53-64, August, DOI: 10.37945/cbr.2021.08.07.
• Lucian CERNUȘCA, 2021, "Adjusting the Tax Base of the Value Added Tax," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 2, issue 9, pages 22-32, September, DOI: 10.37945/cbr.2021.09.03.
• Claudia Cătălina CIOCAN, 2021, "Accounting Principles Compliance – the True and Fair View Recipe. A Theoretical Perspective on the Contribution of Accounting Principles to the Financial Reporting Objective Achievement (II)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 2, issue 9, pages 3-11, September, DOI: 10.37945/cbr.2021.09.01.
• Kimouche Bilal, 2021, "Accounting Reforms And Accounting Quality: Evidence From Algeria," Review of Economic and Business Studies, Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, issue 27, pages 33-53, June, DOI: 10.47743/rebs-2021-1-0002.
• Alon Efrat, 2021, "The Interrelationship Amid Characteristics Of Flexibility And Bargaining Style With The Perceived Value Gained Amongst Negotiators In The Hi-Tech Business Sector Alon Efrat," Review of Economic and Business Studies, Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, issue 27, pages 55-73, June, DOI: 10.47743/rebs-2021-1-0003.
• Raquel Pérez Estébanez, 2021, "Assessing the Benefits of an ERP Implementation in SMEs. An Approach from the Accountant´s Perspective," Scientific Annals of Economics and Business (continues Analele Stiintifice), Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, volume 68, issue 1, pages 63-73, March, DOI: 10.47743/saeb-2021-0006.
• Viorel - Costin Banta & Sabin – Alexandru Babeanu & Cristian Dragos Turcan, 2021, "Auditing Special Orders In The Automotive Production Area - The Impact Of Ai And Rpa On This Activity. A Case Study," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 49, pages 13-18, August.
• Cristian Dragos Turcan & Viorel - Costin Banta & Sabin – Alexandru Babeanu, 2021, "Initiation And Planning Of An Information System. A Case Study," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 49, pages 43-48, August.
• Sabin – Alexandru Babeanu & Viorel - Costin Banta & Cristian Dragos Turcan, 2021, "The Impact Of Artificial Intelligence Usage In Business," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 49, pages 5-12, August.
• Mihai Dan MUREȘAN & Attila Szora TAMAȘ, 2021, "What Does Economic Substance Mean from an Economic Point of View?," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 23, pages 142-150, November.
• Ramona-Ionela HARAGUȘ & Attila Szora TAMAȘ, 2021, "Fair Accounting “The Primordial Saving Lever†on the Dynamic Front of Tax Evasion," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 23, pages 46-56, November.
• Özgür, Arslan-Ayaydin & Thewissen, James & Torsin, Wouter, 2021, "Earnings Management Methods and CEO Political Affiliation," LIDAM Discussion Papers LFIN, Université catholique de Louvain, Louvain Finance (LFIN), number 2021017, Jan.
• Ivan T. & Tom Zimmermann, 2021, "The "Privatization" of Municipal Debt," ECONtribute Discussion Papers Series, University of Bonn and University of Cologne, Germany, number 062, Feb.
• Eleonóra BUDAI & Ervin DENICH & Dániel HAJDU, 2021, "FINANCIAL REPORTING QUALITY AT SMEs - A THEORETICAL APPROACH," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 23, pages 1-11.
• Gabriel RAITA, 2021, "A Theoretical Approach Of The Fiscal System In Romania," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 23, pages 1-5.
• Izabella KRÃ JNIK & Robert DEMETER, 2021, "Artificial Intelligence Approaches In Finance And Accounting," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 23, pages 1-6.
• Sorina Geanina STANESCU & Constantin Aurelian IONESCU & Ion CUCUI, 2021, "Bibliometric Analysis On The Current State Of Research In The Managerial Accounting Field At International And National Level," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 23, pages 1-7.
• Iuliana CENAR & Adriana Mihaela CIULA, 2021, "Considerations Regarding The Evolution Of Accounting," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 23, pages 1-8.
• Laura-Eugenia-Lavinia BARNA & Bogdan-Åžtefan IONESCU, 2021, "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 23, pages 1-1.
• Carmen SCORÈšE & Daniela ZÄ‚PODEANU & LuminiÈ›a RUS, 2021, "Reflection Of The Pandemic Crisis Effects In The Financial Reports. An Outlook On Horeca Industry," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 23, pages 1-7.
• Denis Levanti & Ileana Cosmina Pitulice & Aurelia Stefanescu, 2021, "Accounting Harmonization Measurement: The Case of Non-Banking Financial Institutions in Romania," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 20, issue 1, pages 111-131, March.
• Shahinaz M. Ibrahim & Ibrahim M. El Sibai & Bassant Badr El Din, 2021, "Contextualizing Cost System Design: A Literature Review," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 20, issue 1, pages 28-55, March.
• Md. Jahidur Rahman & Ruoling Liu, 2021, "Value Relevance of Accounting Information and Stock Price Reaction: Empirical Evidence from China," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 20, issue 1, pages 5-27, March.
• Yasser Barghathi & Simran Mirani & Naimat U. Khan, 2021, "Audit Quality and Earnings Management After Communicating Key Audit Matters (Kams) In the UAE – Audacity and Auditors’ Perspectives," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 20, issue 2, pages 173-198, June.
• Lassaad Abdelmoula, 2021, "The Impact of Intrinsic Satisfaction Factors on Affective, Normative, And Continuance Commitment of Accounting Professionals in Tunisia," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 20, issue 2, pages 199-220, June.
• Nikhil Chandra Shil & Mahfuzul Hoque & Mahmuda Akter, 2021, "Understanding Management Accountants’ Satisfaction: A Conceptual Study," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 20, issue 2, pages 221-263, June.
• Maqsood Iqbal Qureshi, 2021, "Are Interaction Effects of Various Media Advertising on Firm Performance Super-Additive or Sub-Additive?," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 20, issue 2, pages 290-303, June.
• Joshua Mandre & Joseph M. Ntayi & Levi B. Kabagambe & James Kagaari, 2021, "Institutional Isomorphism, Self-Organisation and The Adoption of Management Controls," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 20, issue 2, pages 332-364, June.
• Darine Dib & Khalil Feghali, 2021, "Preliminary Impact of IFRS 9 Implementation on The Lebanese Banking Sector," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 20, issue 3, pages 369-401, September.
• Konstantinos Vasilakopoulos & Christos Tzovas & Apostolos Ballas, 2021, "Banks’ Risk and The Impact of Audit Quality on Income Smoothing," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 20, issue 3, pages 425-453, September.
• Martin Quinn & Peter Cleary & Catherine Batt & Pall Rikhardsson, 2021, "Accounting and Information Systems in Irish Family SME: Professionalisation Effects," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 20, issue 3, pages 454-476, September.
• Sinziana-Maria Rindasu, 2021, "IT Required Skills in Accounting: A Comparative Analysis Across European Labour Markets," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 20, issue 3, pages 494-515, September.
• Pompei Mititean, 2021, "The Compliance Evolution of The Corporate Governance Codes in Emerging European Countries – A Content Analysis Perspective," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 20, issue 3, pages 516-536, September.
• Elena-Mirela Nichita & Elena Nechita & Cristina-Lidia Manea & Alina Mihaela Irimescu & Diana Manea, 2021, "Are Reported Greenhouse Gas Emissions Influencing Corporate Financial Performance?," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 20, issue 4, pages 585-606, December.
• Khalid Al-Adeem, 2021, "Properly Identified Imaginary Needs, An Inaccurately Proposed Methodology: The Case of Rochester School of Accountancy’s Positive Accounting Methodology," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 20, issue 4, pages 607-645, December.
• Kishore Singh & Amlan Haque & Sabi Kaphle & Janice Joowon Ban, 2021, "Distributed Ledger Technology - Addressing the Challenges of Assurance in Accounting Systems: A Research Note," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 20, issue 4, pages 646-669, December.
• Bartłomiej Lisicki, 2021, "Utrata wartości aktywów a kształtowanie kursów akcji polskich spółek sektora energetycznego," Ekonomista, Polskie Towarzystwo Ekonomiczne, issue 3, pages 397-417.
• Ion CROITORU, 2021, "Organization Of Financial-Accounting Activity In Public Entities," Internal Auditing and Risk Management, Athenaeum University of Bucharest, volume 62, issue 2, pages 46-57, June.
• Magdalena DANESCU DUTA, 2021, "Cost-Benefit Analysis: Basic Tool In Making Decisions Related To Investment Projects," Internal Auditing and Risk Management, Athenaeum University of Bucharest, volume 62, issue 2, pages 146-161, June.
• Georgiana Janina SOARE, 2021, "Application Of Modern Methods In The Economic-Financial Analysis Of Economic Entities," Internal Auditing and Risk Management, Athenaeum University of Bucharest, volume 62, issue 2, pages 32-42, June.
• Emilia VASILE & Ion CROITORU, 2021, "The Role Of Judicial Accounting Expertise On Accounting Information," Internal Auditing and Risk Management, Athenaeum University of Bucharest, volume 64, issue 4, pages 26-36, December.
• Claudia Catalina CIOCAN & Mihai CARP & Iuliana GEORGESCU, 2021, "The Determinants of the Financial Reporting Quality: Empirical Evidence for Romania," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 19, issue 162, pages 301-301, May.
• Elena NECHITA, 2021, "The Value Relevance of Non-Financial Reporting in Determining the Market Value of Equity," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 19, issue 162, pages 320-320, May.
• Laura-Eugenia-Lavinia BARNA & Bogdan-Stefan IONESCU & Dumitru-Florin MOISE, 2021, "The Influence of Integrated Systems on Company Performance and Sustainability," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 19, issue 162, pages 337-337, May.
• Anca-Ioana BRINDUSE (NIMIGEAN) & Ovidiu Constantin BUNGET, 2021, "Reconsidering Budgeting after the COVID-19 Outbreak," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 19, issue 162, pages 351-351, May.
• Lioara-Veronica PASC & Camelia-Daniela HATEGAN, 2021, "Reporting Significant Transactions with Affiliated Parties of Listed Companies on Stock Exchange," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 19, issue 162, pages 359-359, May.
• Daniela PORDEA & Alin-Constantin DUMITRESCU, 2021, "Convergence to IFRS in Romania – Score per Minute," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 19, issue 162, pages 373-373, May.
• Luminita-Georgiana ACHIM & Elena MITOI & Marian Valentin MOLDOVEANU & Codrut-Ioan TURLEA, 2021, "Credit Scoring – General Approach in the IFRS 9 Context," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 19, issue 162, pages 384-384, May.
• Ana Novak & Ivana Barisic & Ivana Mamic Sacer, 2021, "Education On Information Technologies In Accounting €“ Analysis Of Higher Education Systems In Selected European Countries," Economic Thought and Practice, Department of Economics and Business, University of Dubrovnik, volume 30, issue 1, pages 243-265, june, DOI: 10.17818/EMIP/2021/1.12.
• Jasmina Selimovic & Benina Veledar, 2021, "Impact Of Ias 19 Actuarial Calculations’ On Financial Performance: Evidence From Public Enterprises In Federation Of Bosnia And Herzegovina," Economic Thought and Practice, Department of Economics and Business, University of Dubrovnik, volume 30, issue 1, pages 267-283, june, DOI: 10.17818/EMIP/2021/1.13.
• Natalia Koval, 2021, "Peculiarities Of Formation And Report Submission By Farms," Three Seas Economic Journal, Publishing house "Baltija Publishing", volume 2, issue 3, DOI: 10.30525/2661-5150/2021-3-5.
• Ruslan Kostyrko & Denys Prozorov, 2021, "Theoretical And Applied Aspects Of Analysis Of Integrated Reporting Of Agricultural Corporations: Human Capital," Green, Blue & Digital Economy Journal, Publishing house "Baltija Publishing", volume 2, issue 2, DOI: 10.30525/2661-5169/2021-2-5.
• Nataliia Trushkina & Oksana Prokopyshyn, 2021, "Circular Economy As A New Way Of Managing In The Conditions Of Digital Transformations," Green, Blue & Digital Economy Journal, Publishing house "Baltija Publishing", volume 2, issue 3, DOI: 10.30525/2661-5169/2021-3-10.
• Olha Luhova & Tetiana Pisochenko, 2021, "Formation Of Integrated Reporting In The Context Of Sustainable Development," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", volume 7, issue 2, DOI: 10.30525/2256-0742/2021-7-2-129-138.
• Svitlana Syrtseva & Yuliia Cheban, 2021, "Accounting Compliance: An Institutional Approach To Ensure The Quality Of Accounting Information Of The Enterprise," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", volume 7, issue 2, DOI: 10.30525/2256-0742/2021-7-2-210-218.
• Olesia Lemishovska & Iryna Yaremko, 2021, "Capital Reserve Management Of Public Companies: Accounting Tools As Information Function Of Target Mechanism," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", volume 7, issue 3, DOI: 10.30525/2256-0742/2021-7-3-150-158.
• Ani Stoykova, 2021, "Effect of the Application of IFRS 15: Evidence from Bulgaria," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 3, pages 174-188.
• Ibrahim Mert, 2021, "The Effects of Collaboration between Internal Auditing and Financial Affairs Departments: A Survey Conducted through the Internal Auditing and Financial Affairs Departments," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 3, pages 96-114.
• Plamena Nedyalkova & Andriyana Andreeva & Galina Yolova, 2021, "Digitalization and the New Legal and Economic Challenges to Employers in Implementing Internal Control," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 5, pages 158-175.
• Álvaro Menéndez & Maristela Mulino, 2021, "Resultados de las empresas no financieras hasta el cuarto trimestre de 2020. Un avance de cierre del ejercicio," Boletín Económico, Banco de España, issue 2/2021.
• Álvaro Menéndez & Maristela Mulino, 2021, "Resultados de las empresas no financieras en el primer trimestre de 2021," Boletín Económico, Banco de España, issue 3/2021.
• Álvaro Menéndez & Maristela Mulino, 2021, "Resultados de las empresas no financieras hasta el segundo trimestre de 2021," Boletín Económico, Banco de España, issue 4/2021.
• Álvaro Menéndez Pujadas & Maristela Mulino, 2021, "Results of non-financial corporations to 2021 Q2," Economic Bulletin, Banco de España, issue 4/2021.
• Álvaro Menéndez & Maristela Mulino, 2021, "Economic and financial performance of Spanish firms in 2020 and 2021 according to the Central Balance Sheet Data Office," Economic Bulletin, Banco de España, issue 4/2021.
• Álvaro Menéndez Pujadas & Maristela Mulino, 2021, "Results of non-financial corporations to 2020 Q4. Preliminary year-end data," Economic Bulletin, Banco de España, issue 2/2021.
• Álvaro Menéndez & Maristela Mulino, 2021, "Results of non-financial corporations in 2021 Q1," Economic Bulletin, Banco de España, issue 3/2021.
• Tommaso Perez & Francesco Potente & Andrea Carboni & Alberto Di Iorio & Jacopo Raponi, 2021, "The impact of complex financial instruments on banks’ vulnerability: empirical evidence on SSM banks," Questioni di Economia e Finanza (Occasional Papers), Bank of Italy, Economic Research and International Relations Area, number 633, Jul.
• Andrea Canton & Tommaso Loizzo & Federico Schimperna, 2021, "The implementation of the IFRS 9 accounting standard in Italy by small banks and financial intermediaries: initial evidence," Questioni di Economia e Finanza (Occasional Papers), Bank of Italy, Economic Research and International Relations Area, number 644, Oct.
• Miloš Božović, 2021, "Sistemska Komponenta Kreditnog Rizika: Metod Kopula (Systemic Component Of Credit Risk: A Copula-Based Method)," Ekonomske ideje i praksa, Faculty of Economics and Business, University of Belgrade, issue 41, pages 1-13, June.