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

• 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," 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," 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," 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," 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," 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," 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," 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," 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," 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," 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," 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?," 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," 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.
• Anis Ben Amar & Islem Turki, 2022, "Temporal Evidence on Threshold Hierarchy Based on Accruals and Real Earnings Management: Evidence from France And The US," 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," 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," 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," 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," 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," 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," 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," 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 excedentes empresariales crecieron con intensidad, de m," 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.
• Andrei Filip & Gerald J. Lobo & Luc Paugam & Hervé Stolowy, 2022, "Disclosures About Key Value Drivers in M&A Announcement Press Releases: An Exploratory Study," Abacus, Accounting Foundation, University of Sydney, volume 58, issue 1, pages 62-104, March, DOI: 10.1111/abac.12234.
• 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”. مراجعة كتاب: "فقه التقدير في حساب الزكاة، دراسة ," 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.
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