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

2021

• Milutin Živanović, 2021, "What Determines The Application Of Ifrs 3 In Accounting For Goodwill? (Determinante Primene Standarda Msfi 3 Prilikom Računovodstvenog Tretmana Gudvila)," Ekonomske ideje i praksa, Faculty of Economics and Business, University of Belgrade, issue 42, pages 15-29, September.
• Filipović Ivica & Šušak Toni & Lijić Andrea, 2021, "The Effect of Auditor Rotation on the Relationship between Financial Manipulation and Auditor’s Opinion," Business Systems Research, Sciendo, volume 12, issue 1, pages 96-108, May, DOI: 10.2478/bsrj-2021-0007.
• Bredmar Krister & Melin Ulrika, 2021, "The Intertwined Functions of Advanced Information Systems and Management Control Practice in a Municipal Context," Business Systems Research, Sciendo, volume 12, issue 2, pages 160-171, December, DOI: 10.2478/bsrj-2021-0025.
• Rep Ana, 2021, "Notes to the Financial Statements: Current State and Improvement," Business Systems Research, Sciendo, volume 12, issue 2, pages 60-78, December, DOI: 10.2478/bsrj-2021-0019.
• Florian Eugster & Alexander F. Wagner, 2021, "Earning investor trust: The role of past earnings management," Journal of Business Finance & Accounting, Wiley Blackwell, volume 48, issue 1-2, pages 269-307, January, DOI: 10.1111/jbfa.12477.
• CETINA Marius Ionel & MUNTEAN Larisa, 2021, "The Perspectives Of The Internal Audit Activity In The Context Of Eu Globalization," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, volume 73, issue 1, pages 31-44, March.
• ARON Maria Petronela & MATES Dorel, 2021, "Comparative Study On The Recognition And Evaluation Of Biological Assets According To National Regulations And Ias 41 Agriculture," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, volume 73, issue 2, pages 8-18, May.
• MARINA Alexandra-Gabriela, 2021, "Accounting Harmonization With Ifrs: A Bibliometric Analysis Using Vosviewer Software," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, volume 73, issue 4, pages 28-40, December.
• Доц. Д-Р Валентина Станева, 2021, "Счетоводни Подходи При Отчитане На Експлоатационен Лизинг По Условията На Сс 17 – Лизинг В Транспортно Предприятие," ICPA Articles, Institute of Certified Public Accountants, volume 2021, issue 1, pages 1-11.
• Доц. Д-Р Валентина Станева & Докторант Христо Станев, 2021, "Счетоводно-Правни Аспекти При Формиране На Еднократно Задължение, Превишаващо Срока За Погасителна Давност На Периодични Плащания При Предоставяне На Обществена Услуга „Водоснабдяване И Канализация“," ICPA Articles, Institute of Certified Public Accountants, volume 2021, issue 1, pages 1-9.
• Доц. Д-Р Валентина Станева & Докторант Христо Станев, 2021, "Префактурирането Като Нелоялна Търговска Практика За Преодоляване На Давностния Срок При Периодични Плащания," ICPA Articles, Institute of Certified Public Accountants, volume 2021, issue 2, pages 1-10.
• Проф. Д-Р Даниела Фесчиян & Доц. Д-Р Камелия Савова & Д-Р Радка Андасарова, 2021, "Концептуалната Рамка За Финансово Отчитане В Публичния Сектор – Предизвикателство Пред Финансовата Отчетност В Публичния Сектор На България," ICPA Articles, Institute of Certified Public Accountants, volume 2021, issue 4, pages 1-20.
• Kunkel Tessa, 2021, "Ambiguities in Accounting and their Impact on Regulatory Arbitrage: A Study on the Anchoring of the Rights and Obligations Approach in the IASB’s Conceptual Framework," Accounting, Economics, and Law: A Convivium, De Gruyter, volume 11, issue 2, pages 161-199, July, DOI: 10.1515/ael-2019-0049.
• Friedrich Jan & Thiemann Matthias, 2021, "The Economic, Legal and Social Dimension of Regulatory Arbitrage," Accounting, Economics, and Law: A Convivium, De Gruyter, volume 11, issue 2, pages 81-90, July, DOI: 10.1515/ael-2020-0150.
• Anda Ileana NECULA & Isabela STANCU (LITA) & Gabriel CUCUI & Anca Daniela ÅžENCHEA (FLOREA), 2021, "Considerations Regarding The Depreciation Methods Of The Assets Used In Agricultural Production," Contemporary Economy Journal, Constantin Brancoveanu University, volume 6, issue 1, pages 122-128.
• Anda TEODORESCU, 2021, "The School Financial Audit In Romania," Contemporary Economy Journal, Constantin Brancoveanu University, volume 6, issue 1, pages 129-133.
• Corina DUCU, 2021, "Peculiarities In The Accounting Of The Public Institutions’ Equity Capitals," Contemporary Economy Journal, Constantin Brancoveanu University, volume 6, issue 1, pages 152-158.
• Georgiana-Janina SOARE, 2021, "Non-Financial Reporting: An Instrument Of Social Responsibility At The Level Of Public Interest Entities," Contemporary Economy Journal, Constantin Brancoveanu University, volume 6, issue 1, pages 73-85.
• Magdalena DANESCU, 2021, "The Relevance Of Human Resources Management Through Strategic Piloting With The Help Of The Dashboard," Contemporary Economy Journal, Constantin Brancoveanu University, volume 6, issue 1, pages 86-96.
• Diana-Alexandra BAICU, 2021, "Considerations For Using Cloud Computing Technology In The Accounting Of Economic Entities," Contemporary Economy Journal, Constantin Brancoveanu University, volume 6, issue 2, pages 108-115.
• Nicoleta PAVEL, 2021, "Accounting Policies And Professional Judgment Application Of Ifrs 16 Leasing Contracts," Contemporary Economy Journal, Constantin Brancoveanu University, volume 6, issue 2, pages 133-137.
• Florin-Constantin DIMA, 2021, "Determining The Result Of The Exercise Of The Economic Entities In Romania," Contemporary Economy Journal, Constantin Brancoveanu University, volume 6, issue 2, pages 14-21.
• Gabriela CONSTANTIN (ANGHEL) & Cristina-Elena FLOREA (POENARU) & Mihaela-Raluca BOHARU (MIRCEA), 2021, "Conceptual Boundaries Between Subjectivity, Creativity And A Reliable Image Of Financial Statements," Contemporary Economy Journal, Constantin Brancoveanu University, volume 6, issue 2, pages 6-13.
• Dan Marius COMAN & Mihaela Monica RADU, 2021, "Big Data €“ An Useful Technology For Economists," Contemporary Economy Journal, Constantin Brancoveanu University, volume 6, issue 3, pages 140-148.
• Viorica DINDAREANU (IUGA), 2021, "Activity Budget And Performance Of The Entity Of Public Interest-Integrated Approach," Contemporary Economy Journal, Constantin Brancoveanu University, volume 6, issue 3, pages 149-163.
• Cristina Aurora BUNEA-BONTAS, 2021, "Financial Reporting Vs. Managerial Reporting €“ A Comparative Approach," Contemporary Economy Journal, Constantin Brancoveanu University, volume 6, issue 3, pages 19-25.
• Florin – Cristian GHEORGHE, 2021, "The Comprehensive Income €“ A New Dimension In Measuring The Financial Results By Applying Ifrs," Contemporary Economy Journal, Constantin Brancoveanu University, volume 6, issue 3, pages 26-31.
• Delia Mihaela IBANISTEANU (IONASZ), 2021, "Financial Reporting From The Reference Theories’ Perspective," Contemporary Economy Journal, Constantin Brancoveanu University, volume 6, issue 3, pages 32-38.
• Amalia Magdalena DANAILA & Monica Mihaela DRAGAN & Elena Simona TACHE, 2021, "Ways To Increase Transparency In The Execution Of Public Expenditure At The Level Of Local Administration," Contemporary Economy Journal, Constantin Brancoveanu University, volume 6, issue 3, pages 49-58.
• Nicoleta PAVEL & Geanina Iulia BOTOTEANU (RADACINA), 2021, "Faithful Image And Accounting Regularity In Conditions Of Application Of International Financial Reporting Standards. Challenges For Accounting Practitioners And Authorities," Contemporary Economy Journal, Constantin Brancoveanu University, volume 6, issue 3, pages 75-84.
• Nicoleta PAVEL, 2021, "Application Of International Financial Reporting Standards. Equity Considerations," Contemporary Economy Journal, Constantin Brancoveanu University, volume 6, issue 4, pages 110-117.
• Mihail Alin STANCIU, 2021, "Optimizing The Impact Of The Economic-Financial Analysis Of Economic Entities In The Field Of Construction By Modern Instruments," Contemporary Economy Journal, Constantin Brancoveanu University, volume 6, issue 4, pages 14-19.
• Andreea-Cristina SAVU & Leliana DIANA (BOLCU) & Mihaela Raluca BOHARU (MIRCEA), 2021, "Digitalization Perspectives On Financial Audit," Contemporary Economy Journal, Constantin Brancoveanu University, volume 6, issue 4, pages 6-13.
• Virginia Maria STANCU, 2021, "The Dynamics Of The Accounting Models And Their Impact Upon The Financial Risk Evaluation," Contemporary Economy Journal, Constantin Brancoveanu University, volume 6, issue 4, pages 99-109.
• Elena Mihaela, Ilie (Serb) & Alexandra, Iosifescu, 2021, "The Relationship Between The Accounting Model And The Requirements Of Sustainable Development, In The Current Pandemic Context," Management Strategies Journal, Constantin Brancoveanu University, volume 51, issue 1, pages 129-135.
• Georgiana - Janina SOARE, 2021, "Non-Financial Reporting: An Instrument Of Social Responsibility At The Level Of Public Interest Entities," Management Strategies Journal, Constantin Brancoveanu University, volume 51, issue 1, pages 184-196.
• Magdalena Danescu, 2021, "The Relevance Of Human Resources Management Through Strategic Piloting With The Help Of The Dashboard," Management Strategies Journal, Constantin Brancoveanu University, volume 51, issue 1, pages 50-60.
• Laura-Eugenia-Lavinia Barna, 2021, "The Impact Of Digitalization And ERP Systems On The Sustainable Development Of The Organization," CACTUS - The Tourism Journal for Research, Education, Culture and Soul, Bucharest University of Economic Studies, volume 24, issue 1.
• Laura-Eugenia-Lavinia Barna, 2021, "The Impact Of Digitalization And Erp Systems On The Sustainable Development Of The Organization," CACTUS - The Tourism Journal for Research, Education, Culture and Soul, Bucharest University of Economic Studies, volume 3, issue 2, pages 40-46.
• Yu-Lin Hsu & Gavin C. Reid, 2021, "A Two-Stage Model of Decision-Making over Financial Reporting Regimes and Techniques: Analysis and UK Case Studies," Working Papers, Centre for Business Research, University of Cambridge, number wp529, Apr.
• Katarzyna Anna Bilicka & Elisa Casi & Carol Seregni & Barbara Stage, 2021, "Tax Strategy Disclosure: A Greenwashing Mandate?," CESifo Working Paper Series, CESifo, number 9030.
• Lucia Palacios-Moya & Mar�a Camila Bermeo-Giraldo & Daniel Grajales-Gaviria & Alejandro Valencia-Arias, 2021, "Evolución de la producción científica sobre el fraude contable en las organizaciones: análisis bibliométrico," Estudios Gerenciales, Universidad Icesi, volume 37, issue 160, pages 492-505, DOI: 10.18046/j.estger.2021.160.4000.
• Matheus Dantas Madeira Pontes & Thayanne Lima Duarte Pontes & Roberta Dutra de Andrade, 2021, "A adocao de sistemas de Business Intelligence & Analyticsna contabilidade de gestao por entidades da Administracao Pública: uma revisao da literatura," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada, volume 29, issue 1, pages 95-114, DOI: 10.18359/rfce.5273.
• Nádia Kelly Duarte Carreiro & Jo�o Carlos Hip�lito Bernardes do Nascimento & Fl�via Lorenne Sampaio Barbosa & Alexandre Rab�lo Neto & Maur�cio Corr�a da Silva, 2021, "Relacoes entre governanca corporativa, desempenho financeiro e valor de mercado: uma análise no contexto brasileiro," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada, volume 29, issue 2, pages 11-28, DOI: 10.18359/rfce.4028.
• Juan Carlos Rojas Amado & Mar�a Elena Emma Escobar �vila, 2021, "Beneficios del uso de tecnologías digitales en la auditoría externa: una revisión de la literatura," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada, volume 29, issue 2, pages 45-65, DOI: 10.18359/rfce.5170.
• Mario Rodelo Sehuanes & Candy Chamorro Gonz�lez & Wendell Archibold Barrios, 2021, "Formación (en competencias) investigativa(s) en los estudiantes de contaduría pública: caso Universidad del Atlántico, Colombia, 2015-2019," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada, volume 29, issue 2, pages 67-85, DOI: 10.18359/rfce.5165.
• Dasgupta, Sudipto & Banerjee, Shantanu & SHI, RUI & Yan, Jiali, 2021, "Information Complementarities and the Dynamics of Transparency Shock Spillovers," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 15658, Jan.
• Foucault, Thierry & Frésard, Laurent, 2021, "Does Alternative Data Improve Financial Forecasting? The Horizon Effect," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 15786, Feb.
• Delis, Fotios & Delis, Manthos & Laeven, Luc & Ongena, Steven, 2022, "Global Evidence on Profit Shifting Within Firms and Across Time," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 16615, May.
• Acharya, Viral & Mukherjee, Saptarshi & Sundaram, Rangarajan K, 2021, "Investment and Contagion Tradeoffs between Fair Value and Historical Cost Accounting," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 16835, Dec.
• Yafeh, Yishay & Hamdani, Assaf & Mugerman, Yevgeny & Rooz, Ruth & Steinberg, Nadav, 2021, "Conditional Control: The Consequences of Expanding Creditors’ Right to Initiate Bankruptcy," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 16844, Dec.
• Duo Xu & Christopher Gan & Zhaohua Li & Pengcheng Wang, 2021, "Earnings, Working Capital and Dividend Payout: Evidence from the London Stock Exchange," Annals of Economics and Finance, Society for AEF, volume 22, issue 2, pages 421-449, November.
• Ivanka B. Dimitrova & Yordanka Velcheva, 2021, "Management Accounting In Agricultural Enterprises – The Budgeting Function," Economic Archive, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 1 Year 20, pages 28-44.
• Иванка Б. Димитрова & Йорданка Велчева, 2021, "Управленското Счетоводство В Земеделските Предприятия – Функция Бюджетиране," Economic Archive, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 1 Year 20, pages 32-49.
• Слави Генов, 2021, "Приходи От Договори С Клиенти По Многокомпонентни Договори," Yearbook of D. A. Tsenov Academy of Economics, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, volume 1, issue 1 Year 20, pages 7-76.
• Céline Baud & Cédric Durand, 2021, "Making profits by leading retailers in the digital transition: A comparative analysis of Carrefour, Amazon and Wal-Mart (1996-2019)," Working Papers, HAL, number hal-03332318, Sep.
• Amra Gadžo & Benina Veledar, 2021, "Issues Relating To Goodwill Valuation: Evidence From Companies In Federation Of Bosnia And Herzegovina," Ekonomski pregled, Hrvatsko društvo ekonomista (Croatian Society of Economists), volume 72, issue 2, pages 249-271, DOI: 10.32910/ep.72.2.5.
• Olha Lukova, 2021, "Expert Verification of Accounting Information on Financial Instruments for Solving Economic Crimes," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 101-114, March, DOI: 10.33146/2307-9878-2021-1(91)-101-1.
• Natalia Skorobogatova, 2021, "Objects of Intellectual Property Right in the Accounting System," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 20-28, March, DOI: 10.33146/2307-9878-2021-1(91)-20-28.
• Leonid Suk & Petro Suk, 2021, "Accounting for Capital Turnover," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 29-35, March, DOI: 10.33146/2307-9878-2021-1(91)-29-35.
• Tetiana Shepel, 2021, "Development of Accounting in Ukraine Based on the Implementation of IFRS: Problems and Prospects," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 36-43, March, DOI: 10.33146/2307-9878-2021-1(91)-36-43.
• Olena Yarmolyuk & Olha Dmytrenko & Svitlana Viter, 2021, "Trends of the Accounting Development in Ukraine Taking into Account Foreign Experience," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 44-51, March, DOI: 10.33146/2307-9878-2021-1(91)-44-51.
• Viktoriia Gryn, 2021, "Strategic Correction of Enterprise Reporting Policy," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 5-11, March, DOI: 10.33146/2307-9878-2021-1(91)-5-11.
• Enkeleda Lulaj, 2021, "Accounting, Reforms and Budget Responsibilities in the Financial Statements," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 61-69, March, DOI: 10.33146/2307-9878-2021-1(91)-61-69.
• Yuliya Ostapenko, 2021, "Management of Tax Burden on Value-Added Tax at the Enterprise Level," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 70-75, March, DOI: 10.33146/2307-9878-2021-1(91)-70-75.
• Mariya Shyhun & Andrii Zhuravel, 2021, "Improving of the Tax Calculations in SAP for Ukrainian Companies," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 83-89, March, DOI: 10.33146/2307-9878-2021-1(91)-83-89.
• Natalya Bondarenko & Olha Feloniuk, 2021, "Organization of Warehouse Accounting of Production Inventories at the Enterprise," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 11-18, June, DOI: 10.33146/2307-9878-2021-2(92)-11-18.
• Serhii Bardash & Tetiana Osadcha, 2021, "Ontology of Variability of Accounting for Financial Rent," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 5-10, June, DOI: 10.33146/2307-9878-2021-2(92)-5-10.
• Olha Usatenko & Maryna Pashkevych, 2021, "Institutional Practices of Retail Accounting," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 19-25, September, DOI: 10.33146/2307-9878-2021-3(93)-19-25.
• Vasyl Hyk, 2021, "The Enterprise's Integrated Reporting: Bibliometric Analysis," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 5-10, September, DOI: 10.33146/2307-9878-2021-3(93)-5-10.
• Oleh Sokil & Dimitar Zvezdov & Laszlo Vasa, 2021, "The Perspective of European Globalization and Capitalization of Agriculture in the Post-Covid Period," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 90-96, September, DOI: 10.33146/2307-9878-2021-3(93)-90-96.
• Tamara Kucherenko & Halyna Anishchenko & Liudmyla Melnyk & Beata Anna Glinkowska-Krauze, 2021, "Accounting Information System under the Digital Transformation," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 23-29, December, DOI: 10.33146/2307-9878-2021-4(94)-23-29.
• Olha Lukova, 2021, "Accounting Identification of Agricultural Receipts as Financial Instruments," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 30-38, December, DOI: 10.33146/2307-9878-2021-4(94)-30-38.
• Rahmat Novari & Yusnaini & Luk Luk Fuadah, 2021, "The Impact of Tax Incentives, Political Costs, Litigation Risk and Equity Valuation on Accounting Conservatism," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 39-45, December, DOI: 10.33146/2307-9878-2021-4(94)-39-45.
• Sri Pujiningsih, 2021, "Exploration of University Sustainability Report Indicators: Evidence from Indonesia," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 46-54, December, DOI: 10.33146/2307-9878-2021-4(94)-46-54.
• Achmad Farid Dedyansyah & Sri Pujiningsih & Satia Nur Maharani, 2021, "The Impact of IFRS Adoption on the Quality of Accounting Information: Systematic Literature Review," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 5-15, December, DOI: 10.33146/2307-9878-2021-4(94)-5-15.
• Fengyun Wu, 2021, "The Differential Impact Of Private And Public Debt On Accounting Conservatism," Accounting & Taxation, The Institute for Business and Finance Research, volume 13, issue 1, pages 109-119.
• Elizabeth Johnson & Matthew Petersen & Joshua Sloan & Adrian Valencia, 2021, "The Interest, Knowledge, And Usage Of Artificial Intelligence In Accounting: Evidence From Accounting Professionals," Accounting & Taxation, The Institute for Business and Finance Research, volume 13, issue 1, pages 45-58.
• Susanne Leitner-Hanetseder & Josef Arminger & Christa Hangl, 2021, "Impact Of Software Expenses On Financial Statements And Capital Ratios In The Financial Sector Empirical: Evidence From Germany And Austria," Accounting & Taxation, The Institute for Business and Finance Research, volume 13, issue 1, pages 97-108.
• Susanne Leitner-Hanetseder & Christoph Eisl & Carina Knoll & Othmar M. Lehner, 2021, "Need For Advanced It Skills For Accountants €“ What Does Accounting Education Literature Tell Us?," Business Education and Accreditation, The Institute for Business and Finance Research, volume 13, issue 1, pages 57-69.
• Yahn-Shir Chen & Yi-Fang Yang & I-Ching Huang, 2021, "Effects Of Increased Competition On Smallsized Auditors In Taiwan: Fight Or Flight?," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, volume 15, issue 1, pages 1-17.
• Mirjana Hladika & Danimir Gulin & Ivana Bernat, 2021, "Revaluation as a Model of Subsequent Measurement of Property, Plant, and Equipment – Case of Croatia," Croatian Economic Survey, The Institute of Economics, Zagreb, volume 23, issue 1, pages 63-95, June.
• Sevala Isakovic-Kaplan & Lejla Demirovic & Mahir Proho, 2021, "Benford’s Law in Forensic Analysis of Income Statements of Economic Entities in Bosnia and Herzegovina," Croatian Economic Survey, The Institute of Economics, Zagreb, volume 23, issue 1, pages 31-61, June.
• Elena Alina OLARU (COLBEA), 2021, "Information platform - solution of digitalization of the public accounting system," Romanian Journal of Economics, Institute of National Economy, volume 53, issue 2(62), pages 108-122, December.
• Andrijana Rogosic, 2021, "Public sector cost accounting and information usefulness in decision-making," Public Sector Economics, Institute of Public Finance, volume 45, issue 2, pages 209-227, DOI: 10.3326/pse.45.2.2.
• Hulya Kesici Caliskan & Ayse Atilgan Saridogan, 2021, "An Empirical Analysis for the Effects of Accounting and Auditing Standards and Corporate Governance on Macroeconomic Stability," Journal of Economic Policy Researches, Istanbul University, Faculty of Economics, volume 8, issue 2, pages 101-114, July, DOI: 10.26650/JEPR880830.
• Nizar Mohammad Alsharari (ed.), 2021, "Accounting and Finance Innovations," Books, IntechOpen, number 7129, ISBN: ARRAY(0x98e16f80), June, DOI: 10.5772/intechopen.95115.
• Dina El Mahdy, 2021, "The Economic Effect of Bitcoin Halving Events on the U.S. Capital Market," Chapters, IntechOpen, in: Nizar Mohammad Alsharari, "Accounting and Finance Innovations", DOI: 10.5772/intechopen.96791.
• Phan Anh Tu & Le Khuong Ninh & Do Thuy Huong, 2021, "Internationalization and Turkish Manufacturing Firm Performance - Does Managerial Personality Matter?," Chapters, IntechOpen, in: Nizar Mohammad Alsharari, "Accounting and Finance Innovations", DOI: 10.5772/intechopen.97432.
• Sezer Bozkus Kahyaoglu & Tamer Aksoy, 2021, "Survey on Blockchain Based Accounting and Finance Algorithms Using Bibliometric Approach," Chapters, IntechOpen, in: Nizar Mohammad Alsharari, "Accounting and Finance Innovations", DOI: 10.5772/intechopen.98207.
• Rim Khemiri, 2021, "Knowledge and Skills Required in Accounting Education: A Comparative Study," Chapters, IntechOpen, in: Nizar Mohammad Alsharari, "Accounting and Finance Innovations", DOI: 10.5772/intechopen.97485.
• Hardo Holpus & Ahmad Alqatan & Muhammad Arslan, 2021, "Investigating the Viability of Applying a Lower Bound Risk Metric for Altman's z-Score," Chapters, IntechOpen, in: Nizar Mohammad Alsharari, "Accounting and Finance Innovations", DOI: 10.5772/intechopen.97433.
• Sunita Dasman, 2021, "Analysis of Return and Risk of Cryptocurrency Bitcoin Asset as Investment Instrument," Chapters, IntechOpen, in: Nizar Mohammad Alsharari, "Accounting and Finance Innovations", DOI: 10.5772/intechopen.99910.
• Rui Jorge Rodrigues Silva & Maria do Ceu Gaspar Alves & Maria Margarida Mendes Rodrigues, 2021, "What Was Published in Accounting Education Journals about Accounting Teaching?," Chapters, IntechOpen, in: Nizar Mohammad Alsharari, "Accounting and Finance Innovations", DOI: 10.5772/intechopen.97463.
• Orla Feeney, 2021, "Accounting in a Social Context," Chapters, IntechOpen, in: Nizar Mohammad Alsharari, "Accounting and Finance Innovations", DOI: 10.5772/intechopen.99911.
• Nizar Mohammad Alsharari, 2021, "Management Accounting Practices and E-Business Model in the US Walmart Corporation," Chapters, IntechOpen, in: Nizar Mohammad Alsharari, "Accounting and Finance Innovations", DOI: 10.5772/intechopen.100630.
• rafathunnisa Syeda, 2021, "Impact of Working Capital Management on Profitability: A Case Study of Trading Companies," Chapters, IntechOpen, in: Nizar Mohammad Alsharari, "Accounting and Finance Innovations", DOI: 10.5772/intechopen.99912.
• Sumiyana Sumiyana & Hendrian Hendrian & Ruslan Effendi & Krisnhoe Fitrijati & Sriwidharmanely Sriwidharmanely, 2021, "Accounting Quality and Its Challenges in 21 st Century," Chapters, IntechOpen, in: Nizar Mohammad Alsharari, "Accounting and Finance Innovations", DOI: 10.5772/intechopen.100398.
• Zahra AL Nasser, 2021, "The Effect of Internal Corporate Governance of the Firm's Performance and Firm Value in Five GCC Countries," Chapters, IntechOpen, in: Nizar Mohammad Alsharari, "Accounting and Finance Innovations", DOI: 10.5772/intechopen.99909.
• Herbert Nold & Lukas Michel, 2021, "Organizational Culture: A Systems Approach," Chapters, IntechOpen, in: Nizar Mohammad Alsharari, "Accounting and Finance Innovations", DOI: 10.5772/intechopen.97466.
• Sule Ishola Omotosho, 2021, "Informality and Entrepreneurship in Developing Economy: Case for Entrepreneurial Financing," Chapters, IntechOpen, in: Nizar Mohammad Alsharari, "Accounting and Finance Innovations", DOI: 10.5772/intechopen.99913.
• Ishay Wolf & Smadar Levi, 2021, "Funded Pension Schemes in Aging Societies: A Pure Economic Argument?," Chapters, IntechOpen, in: Nizar Mohammad Alsharari, "Accounting and Finance Innovations", DOI: 10.5772/intechopen.101042.
• Garvan Whelan & Paul Hanly & Vincent O’Connell & Oldřich Ludwig Dittrich & Naser Abu Ghazalah, 2021, "Impact on Firm Liquidity Arising from Outsourcing Decisions as Evidenced by Off-Balance-Sheet Disclosures," International Advances in Economic Research, Springer;International Atlantic Economic Society, volume 27, issue 1, pages 17-27, February, DOI: 10.1007/s11294-021-09814-7.
• Liis Tetsov & Natalie Gurvitš-Suits & Jiří Strouhal, 2021, "Job Satisfaction of Estonian Professional Accountants," International Advances in Economic Research, Springer;International Atlantic Economic Society, volume 27, issue 1, pages 79-81, February, DOI: 10.1007/s11294-021-09819-2.
• Jiří Dokulil & Boris Popesko & Kateřina Kadalová, 2021, "Impact of Non-financial Performance Indicators on Planning Process Efficiency," International Advances in Economic Research, Springer;International Atlantic Economic Society, volume 27, issue 4, pages 329-331, November, DOI: 10.1007/s11294-022-09836-9.
• Abdullah Alsaadi, 2021, "Can Inclusion in Religious Index Membership Mitigate Earnings Management?," Journal of Business Ethics, Springer, volume 169, issue 2, pages 333-354, March, DOI: 10.1007/s10551-019-04280-y.
• Inga Hardeck & J. William Harden & David R. Upton, 2021, "Consumer Reactions to Tax Avoidance: Evidence from the United States and Germany," Journal of Business Ethics, Springer, volume 170, issue 1, pages 75-96, April, DOI: 10.1007/s10551-019-04292-8.
• Joseph F. Brazel & Lorenzo Lucianetti & Tammie J. Schaefer, 2021, "Reporting Concerns About Earnings Quality: An Examination of Corporate Managers," Journal of Business Ethics, Springer, volume 171, issue 3, pages 435-457, July, DOI: 10.1007/s10551-020-04436-1.
• Xi Fu & Xiaoxi Wu & Zhifang Zhang, 2021, "The Information Role of Earnings Conference Call Tone: Evidence from Stock Price Crash Risk," Journal of Business Ethics, Springer, volume 173, issue 3, pages 643-660, October, DOI: 10.1007/s10551-019-04326-1.
• Yanmin Gao & Alfred Wagenhofer, 2021, "Board monitoring efficiency and the value of conservative accounting," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), volume 25, issue 2, pages 321-345, June, DOI: 10.1007/s10997-020-09524-y.
• Esther Pittroff, 2021, "The legitimacy of global accounting rules: a note on the challenges from path-dependence theory," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), volume 25, issue 2, pages 379-396, June, DOI: 10.1007/s10997-020-09546-6.
• Wulung Li & Ramachandran Natarajan & Yan Zhao & Kenneth Zheng, 2021, "The effect of management control mechanisms through risk-taking incentives on asymmetric cost behavior," Review of Quantitative Finance and Accounting, Springer, volume 56, issue 1, pages 219-243, January, DOI: 10.1007/s11156-020-00891-z.
• Emre Kilic & Gerald Lobo & Tharindra Ranasinghe & Lin Yi, 2021, "Strategic usefulness of ignorance: evidence from income smoothing via retained interest of securitized loans," Review of Quantitative Finance and Accounting, Springer, volume 56, issue 1, pages 245-272, January, DOI: 10.1007/s11156-020-00892-y.
• Nancy L. Harp & Kevin H. Kim & Derek K. Oler, 2021, "A bold move or biting off more than they can chew: examining the performance of small acquirers," Review of Quantitative Finance and Accounting, Springer, volume 56, issue 2, pages 393-422, February, DOI: 10.1007/s11156-020-00893-x.
• Songsheng Chen & Jun Guo & Qingqing Liu & Xiaoxiao Tong, 2021, "The impact of XBRL on real earnings management: unexpected consequences of the XBRL implementation in China," Review of Quantitative Finance and Accounting, Springer, volume 56, issue 2, pages 479-504, February, DOI: 10.1007/s11156-020-00900-1.
• Vitor Azevedo & Patrick Bielstein & Manuel Gerhart, 2021, "Earnings forecasts: the case for combining analysts’ estimates with a cross-sectional model," Review of Quantitative Finance and Accounting, Springer, volume 56, issue 2, pages 545-579, February, DOI: 10.1007/s11156-020-00902-z.
• Daniel Aobdia & Luminita Enache & Anup Srivastava, 2021, "Changes in Big N auditors’ client selection and retention strategies over time," Review of Quantitative Finance and Accounting, Springer, volume 56, issue 2, pages 715-754, February, DOI: 10.1007/s11156-020-00907-8.
• Jiang Cheng & J. David Cummins & Tzuting Lin, 2021, "Earnings management surrounding forced CEO turnover: evidence from the U.S. property-casualty insurance industry," Review of Quantitative Finance and Accounting, Springer, volume 56, issue 3, pages 819-847, April, DOI: 10.1007/s11156-020-00910-z.
• Peter M. Johnson & Thomas J. Lopez & Trevor L. Sorensen, 2021, "Did SFAS 141/142 improve the market’s understanding of net assets, goodwill, or other intangible assets?," Review of Quantitative Finance and Accounting, Springer, volume 56, issue 3, pages 891-915, April, DOI: 10.1007/s11156-020-00912-x.
• Tri Tri Nguyen & Chau Minh Duong & Sunitha Narendran, 2021, "CEO profile and earnings quality," Review of Quantitative Finance and Accounting, Springer, volume 56, issue 3, pages 987-1025, April, DOI: 10.1007/s11156-020-00916-7.
• Jing Wang & Wei Li & Arno Forst, 2021, "Product market competition, stock price informativeness, and IFRS adoption: evidence from Europe," Review of Quantitative Finance and Accounting, Springer, volume 56, issue 4, pages 1537-1559, May, DOI: 10.1007/s11156-020-00933-6.
• Guanming He & Helen Mengbing Ren & Richard Taffler, 2021, "Do corporate insiders trade on future stock price crash risk?," Review of Quantitative Finance and Accounting, Springer, volume 56, issue 4, pages 1561-1591, May, DOI: 10.1007/s11156-020-00936-3.
• D. G. DeBoskey & Yutao Li & Gerald J. Lobo & Yan Luo, 2021, "Corporate political transparency and the cost of debt," Review of Quantitative Finance and Accounting, Springer, volume 57, issue 1, pages 111-145, July, DOI: 10.1007/s11156-020-00941-6.
• Yashu Dong & Danqing Young & Yinglei Zhang, 2021, "Familiarity bias and earnings-based equity valuation," Review of Quantitative Finance and Accounting, Springer, volume 57, issue 2, pages 795-818, August, DOI: 10.1007/s11156-020-00949-y.
• K. C. Kenneth Chu & W. H. Sophia Zhai, 2021, "Distress risk puzzle and analyst forecast optimism," Review of Quantitative Finance and Accounting, Springer, volume 57, issue 2, pages 429-460, August, DOI: 10.1007/s11156-020-00950-5.
• Yin Liu & Huiqi Gan & Khondkar Karim, 2021, "The effectiveness of chief financial officer board membership in improving corporate investment efficiency," Review of Quantitative Finance and Accounting, Springer, volume 57, issue 2, pages 487-521, August, DOI: 10.1007/s11156-020-00953-2.
• Brooke Beyer & Binod Guragai & Eric T. Rapley, 2021, "Discontinued operations and analyst forecast accuracy," Review of Quantitative Finance and Accounting, Springer, volume 57, issue 2, pages 595-627, August, DOI: 10.1007/s11156-021-00956-7.
• Rani Hoitash & Udi Hoitash & Ari Yezegel, 2021, "Can sell-side analysts’ experience, expertise and qualifications help mitigate the adverse effects of accounting reporting complexity?," Review of Quantitative Finance and Accounting, Springer, volume 57, issue 3, pages 859-897, October, DOI: 10.1007/s11156-021-00963-8.
• Prodosh Simlai, 2021, "Accrual mispricing, value-at-risk, and expected stock returns," Review of Quantitative Finance and Accounting, Springer, volume 57, issue 4, pages 1487-1517, November, DOI: 10.1007/s11156-021-00985-2.
• Mohammed Muneerali Thottoli, 2021, "Practical knowledge in preparing financial statements and ICT-enabled financial plans: An empirical study among entrepreneurial students in Oman," International Entrepreneurship Review, Centre for Strategic and International Entrepreneurship at the Cracow University of Economics., volume 7, issue 1, pages 21-31.
• Inten Meutia & Rochmawati Daud, 2021, "The meaning of financial accountability in Islamic boarding schools: The case of Indonesia," International Entrepreneurship Review, Centre for Strategic and International Entrepreneurship at the Cracow University of Economics., volume 7, issue 2, pages 31-41.
• Mariusz Andrzejewski & Patryk Dunal, 2021, "Artificial intelligence in the curricula of postgraduate studies in financial management: Survey results," International Entrepreneurship Review, Centre for Strategic and International Entrepreneurship at the Cracow University of Economics., volume 7, issue 4, pages 89-93.
• Juhász, Péter & Boda, György & Stocker, Miklós & Matyusz, Zsolt, 2021, "A fenntartható gazdasági növekedés és a tudástőke
  [Sustainable economic growth and knowledge capital]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), volume 0, issue S11, pages 2-35, DOI: 10.18414/KSZ.2021.k.2.
• Christian Kuster & Ana M. Golpe Cervelo, 2021, "Uso de los modelos de costeo en la toma de decisiones: evidencia empírica en evaluaciones diagnósticas aplicadas en cursos de grado, posgrado y empresariales en Uruguay, Brasil y Colombia," Proyecciones, IIEC, Univeridad Nacional de La Plata., Instituto de Investigaciones y Estudios Contables, Facultad de Ciencias Económicas, Universidad Nacional de La Plata, issue 15, pages 1-16, January-D, DOI: https://doi.org/10.24215/26185474e0.
• Hugo Ricardo Arreghini, 2021, "La investigación en lo social. El rol de la contabilidad," Proyecciones, IIEC, Univeridad Nacional de La Plata., Instituto de Investigaciones y Estudios Contables, Facultad de Ciencias Económicas, Universidad Nacional de La Plata, issue 15, pages 53-65, January-D, DOI: https://doi.org/10.24215/26185474e0.
• Xu Jiang, 2021, "Are Interim Performance Evaluations Optimal when the Evaluations are Subject to Manipulation?," Journal of Institutional and Theoretical Economics (JITE), Mohr Siebeck, Tübingen, volume 177, issue 3, pages 239-260, DOI: 10.1628/jite-2021-0006.
• Lian Kee Phua & Char-Lee Lok & Yong Xia Chua & Tan-Chin Lim, 2021, "Earnings Volatility, the Use of Financial Derivatives and Earnings Management: Evidence from an Emerging Market," Malaysian Journal of Economic Studies, Faculty of Business and Economics, University of Malaya & Malaysian Economic Association, volume 58, issue 1, pages 1-20, June, DOI: 10.22452/MJES.vol58no1.1.
• Gabor Szigel, 2021, "Procyclical Effects of IFRS 9 - Illustrated by a Simulation on the Hungarian Banking System," Financial and Economic Review, Magyar Nemzeti Bank (Central Bank of Hungary), volume 20, issue 2, pages 60-90.
• Sean Cao & Wei Jiang & Junbo L. Wang & Baozhong Yang, 2021, "From Man vs. Machine to Man + Machine: The Art and AI of Stock Analyses," NBER Working Papers, National Bureau of Economic Research, Inc, number 28800, May.
• Lavender Yang & Nicholas Z. Muller & Pierre Jinghong Liang, 2021, "The Real Effects of Mandatory CSR Disclosure on Emissions: Evidence from the Greenhouse Gas Reporting Program," NBER Working Papers, National Bureau of Economic Research, Inc, number 28984, Jul.
• John M. Barrios, 2021, "Occupational Licensing and Accountant Quality: Evidence from the 150-Hour Rule," NBER Working Papers, National Bureau of Economic Research, Inc, number 29318, Oct.
• Anna Hevchuk & Liudmyla Shevchuk, 2021, "Development of information supplement of reporting forms as an effective way of business management," Technology audit and production reserves, Socionet;Technology audit and production reserves, volume 5, issue 4(61), pages 6-14.
• Pavlo Hlasov, 2021, "Improvement of the mechanism of management accounting of enterprise expenses in the conditions of clusterization," Technology audit and production reserves, Socionet;Technology audit and production reserves, volume 3, issue 4(59), pages 6-11.
• Kirstin Becker & Jannis Bischof & Holger Daske, 2021, "IFRS: Markets, Practice, and Politics," Foundations and Trends(R) in Accounting, now publishers, volume 15, issue 1-2, pages 1-262, July, DOI: 10.1561/1400000055.
• Stephen A. Zeff, 2021, "Evolution of U.S. Regulation and the Standard-Setting Process for Financial Reporting: 1930s to the Present," Foundations and Trends(R) in Accounting, now publishers, volume 15, issue 3, pages 263-372, September, DOI: 10.1561/1400000067.
• Nallareddy, Suresh & Pozen, Robert & Rajgopal, Shivaram, 2021, "Consequences of More Frequent Reporting: The U.K. Experience," Journal of Law, Finance, and Accounting, now publishers, volume 6, issue 1, pages 51-88, May, DOI: 10.1561/108.00000051.
• Jonathan Black & Mattias Nilsson & Roberto Pinheiro & Maximiliano da Silva, 2021, "Information Production and the Duration of Accounting Fraud," Journal of Law, Finance, and Accounting, now publishers, volume 6, issue 2, pages 263-314, November, DOI: 10.1561/108.00000054.
• Borislav Boyanov, 2021, "Categorization of the Undertakings as a Postulate for Financial Reporting Tailored to the Needs of Users," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 165-205, February.
• Maia Natchkova, 2021, "Specific Features of the Independent Financial Audit of the Transport Companies’ Financial Statements," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 3, pages 247-263, July.
• Laura Barna & Bogdan Ionescu, 2021, "The Impact Of Accounting Information Systems On Understanding Business Processes," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 164-170, July.
• Margareta Făgădar (Ghişa) & Claudiu – Florin Deac, 2021, "Trends In The Presentation Of Budget Information In Romanian Financial Statements," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 212-219, July.
• Hakeem Hammood Flayyih & Aws Saeed Mirdan & Abderrazek Hassan Elkhaldi, 2021, "Critical Success Factors Of Strategic Accounting Information System And It'S Relation With Strategic Decisions Effectiveness," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 227-234, July.
• Saleh JAWARNEH, 2021, "The Difference Between Ifrs And Us Gaap In Financial Statement Presentation," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 30, issue 2, pages 309-317, December.
• Lucia Alessi & Brunella Bruno & Elena Carletti & Katja Neugebauer & Isabella Wolfskeil, 2021, "Cover your assets: non-performing loans and coverage ratios in Europe
  [Bias-corrected matching estimators for average treatment effects]," Economic Policy, CEPR, CESifo, Sciences Po;CES;MSH, volume 36, issue 108, pages 685-733.
• Lucia Alessi & Brunella Bruno & Elena Carletti & Katja Neugebauer & Isabella Wolfskeil, 2021, "Erratum to: Cover your assets: non-performing loans and coverage ratios in Europe," Economic Policy, CEPR, CESifo, Sciences Po;CES;MSH, volume 36, issue 108, pages 775-775.
• Mehran Azimi & Anup Agrawal, 2021, "Is Positive Sentiment in Corporate Annual Reports Informative? Evidence from Deep Learning
  [Cash holdings and credit risk]," The Review of Asset Pricing Studies, Society for Financial Studies, volume 11, issue 4, pages 762-805.
• Ghada M Ismail & Fariz Huseynov & Pankaj K Jain & Thomas H McInish, 2021, "Brand Equity, Earnings Management, and Financial Reporting Irregularities
  [Measuring brand equity across products and markets]," The Review of Corporate Finance Studies, Society for Financial Studies, volume 10, issue 2, pages 402-435.
• Kewei Hou & Haitao Mo & Chen Xue & Lu Zhang, 2021, "An Augmented q-Factor Model with Expected Growth
  [Abnormal returns to a fundamental analysis strategy]," Review of Finance, European Finance Association, volume 25, issue 1, pages 1-41.
• Andrew Bird & Stephen A Karolyi & Thomas G Ruchti & Phong Truong, 2021, "More is Less: Publicizing Information and Market Feedback
  [Illiquidity and stock returns: cross-section and time-series effects]," Review of Finance, European Finance Association, volume 25, issue 3, pages 745-775.
• Yadav Gopalan & Ankit Kalda & Asaf Manela, 2021, "Hub-and-Spoke Regulation and Bank Leverage
  [Inconsistent regulators: evidence from banking]," Review of Finance, European Finance Association, volume 25, issue 5, pages 1499-1545.
• Charles M C Lee & Eric C So & Charles C Y Wang & Wei Jiang, 2021, "Evaluating Firm-Level Expected-Return Proxies: Implications for Estimating Treatment Effects
  [The cross-section of volatility and expected returns]," The Review of Financial Studies, Society for Financial Studies, volume 34, issue 4, pages 1907-1951.
• Marius Boita & Luminita Paiusan & Eduard Ajtay, 2021, "Underevaluation of the Taxable Base as a Result of Policies Aggressive Accountants Source Generator of Tax Fraud," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 697-702, August.
• Nina Adriana Buica & Marioara Avram & Magdalena Mihai, 2021, "Financial Audit Procedures Employed in Sustainability Assurance," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 703-709, August.
• Cristian Cenar & Iuliana Cenar, 2021, "Microaccounting and Macroaccounting: Characteristics and Interferences," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 710-718, August.
• Cristian Cenar & Iuliana Cenar, 2021, "Economic Pictures, the Tools for a Macroeconomic Analysis," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 719-728, August.
• Margareta Fagadar (Ghisa) & Claudiu – Florin Deac & Alexandru -Teodor Coracioni, 2021, "Increasing Public Administrative Responsibility by Modernizing the IT System for Reporting the Financial Statements of Public Institutions," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 741-749, August.
• Cristina Elena Georgescu, 2021, "Considerations About the Application of Accrual Accounting on the Public Sector in Romania," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 750-756, August.
• Teodor Hada & Ionela Cornelia Cioca, 2021, "Fiscal and Accounting Aspects Regarding the Gambling," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 757-765, August.
• Teodor Hada & Iulia Cristina Iuga & Dorin Wainberg, 2021, "Aspects Regarding the Registration in Accounting of Some Active Support Measures for Employees and Employers in Romania During 2020," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 766-771, August.
• Roxana-Aurelia Mart & Bogdan-Dumitru Cosofret, 2021, "Economic Theories that Explain the Emergence of Tax Evasion," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 782-790, August.
• Traian Cristin Nicolae, 2021, "Considerations on the Application of Information Technology Tools in Building the Accounting of Entities," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 791-797, August.
• Traian Cristin Nicolae, 2021, "Current Issues Regarding the Recording in Accounting of the Financial Instruments for Financing the Activity of the Entities," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 798-806, August.
• Traian Cristin Nicolae, 2021, "Considerations Regarding the Use of Information Technology in the Creation of Current Models of Entities' Accounting," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 1088-1094, December.
• Andreea-Cristina Savu & Lucian Badalau, 2021, "The Role of Accounting in Conducting Judicial Accounting Expertises and their Evolution in the Digital Era," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 1131-1137, December.
• Andreea-Cristina Savu, 2021, "Financial Audit from Robotization to Digitization," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 1138-1144, December.
• Mihai-Florentin Herciu, 2021, "Regulations Regarding Nonfinancial Reporting and Socially Responsible Behavior," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 286-294, December.
• Mihai-Florentin Herciu, 2021, "The Evolution of Corporate Social Responsibility and the Impact on the Organizations," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 295-303, December.
• Solomia Andres, 2021, "Managerial Challenges and the Impact of the Pandemic at the Level of a Corporate Governance Enterprise," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 562-569, December.
• Maria Petronela Aron, 2021, "Performance Measurement and Characterization of Financial Indicators of Agricultural Companies in Romania," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 928-934, December.
• Nicoleta Asalos & Bianca Zota & Luminita Iona Stefanica, 2021, "Uncertainty, Risks, and Challenges in the Accounting Profession during the COVID-19 Pandemic," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 935-939, December.
• Marius Boita & Luminita Paiusan & Adina Maria Motica, 2021, "Financial Impact Accounting in Determining the Fiscal Result," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 940-944, December.
• Leliana Diana Bolcu & Mihaela-Raluca Boharu (Mircea), 2021, "The Impact of Information Technologies on the Activity of Accountants," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 945-952, December.
• Maria Alina Caratas & Elena Cerasela Spătariu & Gabriela Gheorghiu, 2021, "The Influence of Culture on Accounting Disclosure among Islamic Countries," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 95-100, December.
• Leliana Diana Bolcu & Mihaela-Raluca Boharu (Mircea), 2021, "Outsourcing of the Accounting and Financial Function," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 953-961, December.
• Vidal García, Raúl & Ribal Sanchis, Javier & Blasco Ruiz, Ana, 2021, "Stock market multiples in the valuation of unlisted agrifood companies. || Múltiplos de mercado en la valoración de empresas agroalimentarias no cotizadas," Revista de Métodos Cuantitativos para la Economía y la Empresa = Journal of Quantitative Methods for Economics and Business Administration, Universidad Pablo de Olavide, Department of Quantitative Methods for Economics and Business Administration, volume 31, issue 1, pages 198-225, June, DOI: https://doi.org/10.46661/revmetodos.
• Salehi, Mahdi & Mokhtarzadeh, Mahdi & Adibian, Mohammad Sadegh, 2021, "The Effect of Audit Committee Characteristics and Auditor Changes on Financial Restatement in Iran. || El efecto de las características del comité de auditoría y los cambios de auditor en el restablec," Revista de Métodos Cuantitativos para la Economía y la Empresa = Journal of Quantitative Methods for Economics and Business Administration, Universidad Pablo de Olavide, Department of Quantitative Methods for Economics and Business Administration, volume 31, issue 1, pages 397-416, June, DOI: https://doi.org/10.46661/revmetodos.
• Somoza, Antonio, 2021, "The influence of the vulnerability of sectors on their survival and probability of insolvency: the case of small and medium entities in Spain || La influencia de la vulnerabilidad de los sectores en s," Revista de Métodos Cuantitativos para la Economía y la Empresa = Journal of Quantitative Methods for Economics and Business Administration, Universidad Pablo de Olavide, Department of Quantitative Methods for Economics and Business Administration, volume 32, issue 1, pages 148-174, December, DOI: https://doi.org/10.46661/revmetodos.
• Hideaki Sakawa & Naoki Watanabel, 2021, "Earnings quality and internal control in bank-dominated corporate governance," Asian Business & Management, Palgrave Macmillan, volume 20, issue 2, pages 188-220, April, DOI: 10.1057/s41291-019-00100-3.
• Manish Bansal & Asgar Ali, 2021, "Differential impact of earnings management on the accrual anomaly," Journal of Asset Management, Palgrave Macmillan, volume 22, issue 7, pages 559-572, December, DOI: 10.1057/s41260-021-00243-z.
• Zixin Zhang & Teck Lee Yap & Jiyoung Park, 2021, "Does voluntary CSR disclosure and CSR performance influence earnings management? Empirical evidence from China," International Journal of Disclosure and Governance, Palgrave Macmillan, volume 18, issue 2, pages 161-178, June, DOI: 10.1057/s41310-021-00104-6.
• Muttanachai Suttipun, 2021, "The influence of board composition on environmental, social and governance (ESG) disclosure of Thai listed companies," International Journal of Disclosure and Governance, Palgrave Macmillan, volume 18, issue 4, pages 391-402, December, DOI: 10.1057/s41310-021-00120-6.
• Yinlin Zhang & Michael. L. McIntyre, 2021, "Discretionary loan loss provisioning and stock trading liquidity," Journal of Banking Regulation, Palgrave Macmillan, volume 22, issue 2, pages 97-111, June, DOI: 10.1057/s41261-020-00130-4.
• Mario Papik & Lenka Papikova, 2021, "Application of selected data mining techniques in unintentional accounting error detection," Equilibrium. Quarterly Journal of Economics and Economic Policy, Institute of Economic Research, volume 16, issue 1, pages 185-201, March, DOI: 10.24136/eq.2021.007.