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

• Delia DAVID & Lucian CERNUȘCA, 2021, "Study Regarding the Impact of the COVID-19 Pandemic on Firms in Arad County," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 1, issue 12, pages 3-11, December , DOI: 10.37945/cbr.2020.12.01.
• Dorel MATEȘ & Roxana Mirella IRIMUȘ, 2021, "The Accounting Profession in the Context of Globalisation," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 1, issue 12, pages 58-63, December , DOI: 10.37945/cbr.2020.12.07.
• Adrian GROȘANU & Melinda-Timea FÜLÖP & George-Silviu CORDOȘ & Gabriel RAITA, 2021, "Challenges and Trends for the Incorporation of Big Data in the Accounting Profession: From the Traditional Approach to the Future Professional Accountant," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 1, issue 12, pages 64-72, December , DOI: 10.37945/cbr.2020.12.08.
• Elena STĂNCIULESCU, 2021, "The Beginning of Accounting. The Emergence and Evolution of the Romanian Accounting Thinking," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 2, issue 10, pages 3-8, October, DOI: 10.37945/cbr.2021.10.01.
• Silviu Cornel CHIRIAC, 2021, "The Assessment for the Financial Reporting – Allocation of the Real Estate’s Purchase Price," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 2, issue 10, pages 45-50, October, DOI: 10.37945/cbr.2021.10.06.
• Bogdan Cosmin GOMOI, 2021, "Accounting for and Analysing the E-Commerce Operations – between Platform and Courier," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 2, issue 11, pages 17-25, November, DOI: 10.37945/cbr.2021.11.03.
• Elena STĂNCIULESCU, 2021, "The Accounting Treatment Applicable to Non-Refundable European Funds," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 2, issue 11, pages 26-32, November, DOI: 10.37945/cbr.2021.11.04.
• Lucian CERNUȘCA & Ronela-Manuela LASCU, 2021, "The Taxation Revenue from Independent Activities Obtained from Exercising the Expert Accountant Profession," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 2, issue 11, pages 33-41, November, DOI: 10.37945/cbr.2021.11.05.
• Claudia Cătălina CIOCAN, 2021, "Accounting Principles Compliance – the True and Fair View Recipe. A Theoretical Perspective on the Contribution of Accounting Principles to the Financial Reporting Objective Achievement," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 2, issue 11, pages 49-61, November, DOI: 10.37945/cbr.2021.11.07.
• Cristina NICOLAESCU, 2021, "Study Regarding the Accounting and Taxation of Exploration for and Evaluation of Mineral Resources," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 2, issue 1, pages 11-19, January, DOI: 10.37945/cbr.2021.01.02.
• Corina-Graziella BÂTCĂ-DUMITRU, 2021, "The Eliminations of Intra-Group Accounts, Unachieved Internal Results and Dividends," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 2, issue 1, pages 3-10, January, DOI: 10.37945/cbr.2021.01.01.
• Lucian CERNUȘCA, 2021, "Statement 311," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 2, issue 1, pages 39-48, January, DOI: 10.37945/cbr.2021.01.05.
• Anamaria GHIURA & Marta GRANCEA, 2021, "The Role of Professional Accountants in Entity Management," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 2, issue 2, pages 17-24, February, DOI: 10.37945/cbr.2021.02.02.
• Mărioara MOLOCINIUC (HRIȚCAN), 2021, "Comparative Study on the Valuation of Property, Plant and Equipment after Recognition – IAS 16 vs. OMPF No. 1802/2014," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 2, issue 2, pages 25-38, February, DOI: 10.37945/cbr.2021.02.03.
• Valentin BURCA & Dorel MATEȘ & Oana BOGDAN, 2021, "Exemplifying the Effect of Big Bath Accounting in the Pandemic," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 2, issue 2, pages 3-16, February, DOI: 10.37945/cbr.2021.02.01.
• Ratna Puji Astuti KRISMIAJI, 2021, "Accounting Conservatism and Cost of Equity Capital – Evidence from Indonesia," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 2, issue 2, pages 64-72, February, DOI: 10.37945/cbr.2021.02.07.
• Mirela PĂUNESCU & Adriana Florina POPA & Radu CIOBANU, 2021, "Specific Cases Regarding the Income Tax – The Reporting of Tax Losses and Tax Redemptions," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 2, issue 3, pages 15-23, March, DOI: 10.37945/cbr.2021.03.02.
• Bogdan Cosmin GOMOI, 2021, "Convergences and Divergences in Communication Between Managers and Professional Accountants," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 2, issue 3, pages 3-14, March, DOI: 10.37945/cbr.2021.03.01.
• Elena Alina OLARU (COLBEA), 2021, "The Impact of Blockchain on the Accounting Profession," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 2, issue 3, pages 49-58, March, DOI: 10.37945/cbr.2021.03.06.
• Mărioara MOLOCINIUC (HRIȚCAN), 2021, "Comparative Analysis of Measurement after Recognition of Property, Plant and Equipment – IAS 16 vs. OMPF No. 1802/2014," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 2, issue 3, pages 59-72, March, DOI: 10.37945/cbr.2021.03.07.
• Corina-Graziella BÂTCĂ-DUMITRU, 2021, "The Elimination of Shareholdings in Subsidiaries, Jointly Controlled Entities and Associates," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 2, issue 4, pages 19-27, April, DOI: 10.37945/cbr.2021.04.03.
• Maria Petronela ARON & Monica Laura ZLATI, 2021, "The Accounting Treatment Regarding Grants in Agriculture from the Perspective of the National Accounting Reference System and the International One," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 2, issue 4, pages 28-38, April, DOI: 10.37945/cbr.2021.04.04.
• Horia CRISTEA, 2021, "Quality and Quantity in Accountancy," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 2, issue 4, pages 3-8, April, DOI: 10.37945/cbr.2021.04.01.
• Elena Alina OLARU (COLBEA), 2021, "The Impact of Blockchain on the Accounting Profession," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 2, issue 4, pages 63-72, April, DOI: 10.37945/cbr.2021.04.08.
• Mărioara MOLOCINIUC (HRIȚCAN), 2021, "Comparative Analysis Regarding the Recognition and Evaluation of Property, Plant and Equipment– IAS 16 vs. OMPF No. 1802/2014," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 2, issue 4, pages 9-18, April, DOI: 10.37945/cbr.2021.04.02.
• Elena STĂNCIULESCU, 2021, "Value Adjustments Established at the Balance Sheet Date, Accounting and Fiscal Treatments Applicable to Taxpayers," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 2, issue 5, pages 15-24, May, DOI: 10.37945/cbr.2021.05.02.
• Valentin BURCĂ & Oana BOGDAN, 2021, "Detecting the Elements for Cosmeticizing the Financial Statements Using Analytical Models," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 2, issue 5, pages 3-14, May, DOI: 10.37945/cbr.2021.05.01.
• Mirela PAVONE & Allex ZARA & Adriana POPA, 2021, "Accounting for the Loans Granted for Early Education," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 2, issue 5, pages 44-48, May, DOI: 10.37945/cbr.2021.05.05.
• Mărioara MOLOCINIUC (HRIȚCAN), 2021, "Comparative Analysis Regarding the Recognition and Evaluation of Property, Plant and Equipment – IAS 16 vs. OMPF No. 1802/2014," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 2, issue 5, pages 63-72, May, DOI: 10.37945/cbr.2021.05.08.
• Ioan-Codruț ȚURLEA, 2021, "Performance Measurement Methods in Business Entities," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 2, issue 6, pages 3-7, June, DOI: 10.37945/cbr.2021.06.01.
• Ioan-Codruț ȚURLEA, 2021, "Development of Rating Models under IFRS 9," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 2, issue 6, pages 38-45, June, DOI: 10.37945/cbr.2021.06.05.
• Elena STĂNCIULESCU, 2021, "LLC vs. NGO, Similarities and Differences in the Accounting Treatment of Intangible and Tangible Assets," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 2, issue 6, pages 8-17, June, DOI: 10.37945/cbr.2021.06.02.
• Elena STĂNCIULESCU, 2021, "LLC vs. NGO, Similarities and Differences in the Accounting Treatment of Inventories," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 2, issue 7, pages 3-13, July, DOI: 10.37945/cbr.2021.07.01.
• Ioan-Codruț ȚURLEA, 2021, "Development of Rating Models under IFRS 9," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 2, issue 7, pages 64-72, July, DOI: 10.37945/cbr.2021.07.07.
• Claudia Cătălina CIOCAN, 2021, "Accounting Principles Compliance – the True and Fair View Recipe. A Theoretical Perspective on the Contribution of Accounting Principles to the Financial Reporting Objective Achievement (I)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 2, issue 8, pages 3-9, August, DOI: 10.37945/cbr.2021.08.01.
• Mihaela ENACHI, 2021, "Financial Mechanisms Used in Implementing Projects with European Funds," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 2, issue 8, pages 45-52, August, DOI: 10.37945/cbr.2021.08.06.
• Dhiaa Al Deen ALAZZAWI & Ileana NIȘULESCU-ASHRAFZADEH, 2021, "The Impact of Applying the IFRSs in Emerging Economies. Case Study on Iraqi Conventional Banks," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 2, issue 8, pages 53-64, August, DOI: 10.37945/cbr.2021.08.07.
• Lucian CERNUȘCA, 2021, "Adjusting the Tax Base of the Value Added Tax," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 2, issue 9, pages 22-32, September, DOI: 10.37945/cbr.2021.09.03.
• Claudia Cătălina CIOCAN, 2021, "Accounting Principles Compliance – the True and Fair View Recipe. A Theoretical Perspective on the Contribution of Accounting Principles to the Financial Reporting Objective Achievement (II)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 2, issue 9, pages 3-11, September, DOI: 10.37945/cbr.2021.09.01.
• Kimouche Bilal, 2021, "Accounting Reforms And Accounting Quality: Evidence From Algeria," Review of Economic and Business Studies, Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, issue 27, pages 33-53, June, DOI: 10.47743/rebs-2021-1-0002.
• Alon Efrat, 2021, "The Interrelationship Amid Characteristics Of Flexibility And Bargaining Style With The Perceived Value Gained Amongst Negotiators In The Hi-Tech Business Sector Alon Efrat," Review of Economic and Business Studies, Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, issue 27, pages 55-73, June, DOI: 10.47743/rebs-2021-1-0003.
• Raquel Pérez Estébanez, 2021, "Assessing the Benefits of an ERP Implementation in SMEs. An Approach from the Accountant´s Perspective," Scientific Annals of Economics and Business (continues Analele Stiintifice), Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, volume 68, issue 1, pages 63-73, March, DOI: 10.47743/saeb-2021-0006.
• Viorel - Costin Banta & Sabin – Alexandru Babeanu & Cristian Dragos Turcan, 2021, "Auditing Special Orders In The Automotive Production Area - The Impact Of Ai And Rpa On This Activity. A Case Study," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 49, pages 13-18, August.
• Cristian Dragos Turcan & Viorel - Costin Banta & Sabin – Alexandru Babeanu, 2021, "Initiation And Planning Of An Information System. A Case Study," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 49, pages 43-48, August.
• Sabin – Alexandru Babeanu & Viorel - Costin Banta & Cristian Dragos Turcan, 2021, "The Impact Of Artificial Intelligence Usage In Business," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 49, pages 5-12, August.
• Mihai Dan MUREȘAN & Attila Szora TAMAȘ, 2021, "What Does Economic Substance Mean from an Economic Point of View?," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 23, pages 142-150, November.
• Ramona-Ionela HARAGUȘ & Attila Szora TAMAȘ, 2021, "Fair Accounting “The Primordial Saving Lever†on the Dynamic Front of Tax Evasion," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 23, pages 46-56, November.
• Özgür, Arslan-Ayaydin & Thewissen, James & Torsin, Wouter, 2021, "Earnings Management Methods and CEO Political Affiliation," LIDAM Discussion Papers LFIN, Université catholique de Louvain, Louvain Finance (LFIN), number 2021017, Jan.
• Ivan T. & Tom Zimmermann, 2021, "The "Privatization" of Municipal Debt," ECONtribute Discussion Papers Series, University of Bonn and University of Cologne, Germany, number 062, Feb.
• Eleonóra BUDAI & Ervin DENICH & Dániel HAJDU, 2021, "FINANCIAL REPORTING QUALITY AT SMEs - A THEORETICAL APPROACH," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 23, pages 1-11.
• Gabriel RAITA, 2021, "A Theoretical Approach Of The Fiscal System In Romania," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 23, pages 1-5.
• Izabella KRÃ JNIK & Robert DEMETER, 2021, "Artificial Intelligence Approaches In Finance And Accounting," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 23, pages 1-6.
• Sorina Geanina STANESCU & Constantin Aurelian IONESCU & Ion CUCUI, 2021, "Bibliometric Analysis On The Current State Of Research In The Managerial Accounting Field At International And National Level," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 23, pages 1-7.
• Iuliana CENAR & Adriana Mihaela CIULA, 2021, "Considerations Regarding The Evolution Of Accounting," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 23, pages 1-8.
• Laura-Eugenia-Lavinia BARNA & Bogdan-Åžtefan IONESCU, 2021, "The Process Of Digitalization Of An Accounting Organization Using Erp Systems," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 23, pages 1-1.
• Carmen SCORÈšE & Daniela ZÄ‚PODEANU & LuminiÈ›a RUS, 2021, "Reflection Of The Pandemic Crisis Effects In The Financial Reports. An Outlook On Horeca Industry," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 23, pages 1-7.
• Denis Levanti & Ileana Cosmina Pitulice & Aurelia Stefanescu, 2021, "Accounting Harmonization Measurement: The Case of Non-Banking Financial Institutions in Romania," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 20, issue 1, pages 111-131, March.
• Shahinaz M. Ibrahim & Ibrahim M. El Sibai & Bassant Badr El Din, 2021, "Contextualizing Cost System Design: A Literature Review," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 20, issue 1, pages 28-55, March.
• Md. Jahidur Rahman & Ruoling Liu, 2021, "Value Relevance of Accounting Information and Stock Price Reaction: Empirical Evidence from China," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 20, issue 1, pages 5-27, March.
• Yasser Barghathi & Simran Mirani & Naimat U. Khan, 2021, "Audit Quality and Earnings Management After Communicating Key Audit Matters (Kams) In the UAE – Audacity and Auditors’ Perspectives," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 20, issue 2, pages 173-198, June.
• Lassaad Abdelmoula, 2021, "The Impact of Intrinsic Satisfaction Factors on Affective, Normative, And Continuance Commitment of Accounting Professionals in Tunisia," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 20, issue 2, pages 199-220, June.
• Nikhil Chandra Shil & Mahfuzul Hoque & Mahmuda Akter, 2021, "Understanding Management Accountants’ Satisfaction: A Conceptual Study," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 20, issue 2, pages 221-263, June.
• Maqsood Iqbal Qureshi, 2021, "Are Interaction Effects of Various Media Advertising on Firm Performance Super-Additive or Sub-Additive?," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 20, issue 2, pages 290-303, June.
• Joshua Mandre & Joseph M. Ntayi & Levi B. Kabagambe & James Kagaari, 2021, "Institutional Isomorphism, Self-Organisation and The Adoption of Management Controls," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 20, issue 2, pages 332-364, June.
• Darine Dib & Khalil Feghali, 2021, "Preliminary Impact of IFRS 9 Implementation on The Lebanese Banking Sector," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 20, issue 3, pages 369-401, September.
• Konstantinos Vasilakopoulos & Christos Tzovas & Apostolos Ballas, 2021, "Banks’ Risk and The Impact of Audit Quality on Income Smoothing," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 20, issue 3, pages 425-453, September.
• Martin Quinn & Peter Cleary & Catherine Batt & Pall Rikhardsson, 2021, "Accounting and Information Systems in Irish Family SME: Professionalisation Effects," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 20, issue 3, pages 454-476, September.
• Sinziana-Maria Rindasu, 2021, "IT Required Skills in Accounting: A Comparative Analysis Across European Labour Markets," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 20, issue 3, pages 494-515, September.
• Pompei Mititean, 2021, "The Compliance Evolution of The Corporate Governance Codes in Emerging European Countries – A Content Analysis Perspective," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 20, issue 3, pages 516-536, September.
• Elena-Mirela Nichita & Elena Nechita & Cristina-Lidia Manea & Alina Mihaela Irimescu & Diana Manea, 2021, "Are Reported Greenhouse Gas Emissions Influencing Corporate Financial Performance?," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 20, issue 4, pages 585-606, December.
• Khalid Al-Adeem, 2021, "Properly Identified Imaginary Needs, An Inaccurately Proposed Methodology: The Case of Rochester School of Accountancy’s Positive Accounting Methodology," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 20, issue 4, pages 607-645, December.
• Kishore Singh & Amlan Haque & Sabi Kaphle & Janice Joowon Ban, 2021, "Distributed Ledger Technology - Addressing the Challenges of Assurance in Accounting Systems: A Research Note," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 20, issue 4, pages 646-669, December.
• Bartłomiej Lisicki, 2021, "Utrata wartości aktywów a kształtowanie kursów akcji polskich spółek sektora energetycznego," Ekonomista, Polskie Towarzystwo Ekonomiczne, issue 3, pages 397-417.
• Ion CROITORU, 2021, "Organization Of Financial-Accounting Activity In Public Entities," Internal Auditing and Risk Management, Athenaeum University of Bucharest, volume 62, issue 2, pages 46-57, June.
• Magdalena DANESCU DUTA, 2021, "Cost-Benefit Analysis: Basic Tool In Making Decisions Related To Investment Projects," Internal Auditing and Risk Management, Athenaeum University of Bucharest, volume 62, issue 2, pages 146-161, June.
• Georgiana Janina SOARE, 2021, "Application Of Modern Methods In The Economic-Financial Analysis Of Economic Entities," Internal Auditing and Risk Management, Athenaeum University of Bucharest, volume 62, issue 2, pages 32-42, June.
• Emilia VASILE & Ion CROITORU, 2021, "The Role Of Judicial Accounting Expertise On Accounting Information," Internal Auditing and Risk Management, Athenaeum University of Bucharest, volume 64, issue 4, pages 26-36, December.
• Claudia Catalina CIOCAN & Mihai CARP & Iuliana GEORGESCU, 2021, "The Determinants of the Financial Reporting Quality: Empirical Evidence for Romania," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 19, issue 162, pages 301-301, May.
• Elena NECHITA, 2021, "The Value Relevance of Non-Financial Reporting in Determining the Market Value of Equity," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 19, issue 162, pages 320-320, May.
• Laura-Eugenia-Lavinia BARNA & Bogdan-Stefan IONESCU & Dumitru-Florin MOISE, 2021, "The Influence of Integrated Systems on Company Performance and Sustainability," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 19, issue 162, pages 337-337, May.
• Anca-Ioana BRINDUSE (NIMIGEAN) & Ovidiu Constantin BUNGET, 2021, "Reconsidering Budgeting after the COVID-19 Outbreak," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 19, issue 162, pages 351-351, May.
• Lioara-Veronica PASC & Camelia-Daniela HATEGAN, 2021, "Reporting Significant Transactions with Affiliated Parties of Listed Companies on Stock Exchange," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 19, issue 162, pages 359-359, May.
• Daniela PORDEA & Alin-Constantin DUMITRESCU, 2021, "Convergence to IFRS in Romania – Score per Minute," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 19, issue 162, pages 373-373, May.
• Luminita-Georgiana ACHIM & Elena MITOI & Marian Valentin MOLDOVEANU & Codrut-Ioan TURLEA, 2021, "Credit Scoring – General Approach in the IFRS 9 Context," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 19, issue 162, pages 384-384, May.
• Ana Novak & Ivana Barisic & Ivana Mamic Sacer, 2021, "Education On Information Technologies In Accounting €“ Analysis Of Higher Education Systems In Selected European Countries," Economic Thought and Practice, Department of Economics and Business, University of Dubrovnik, volume 30, issue 1, pages 243-265, june, DOI: 10.17818/EMIP/2021/1.12.
• Jasmina Selimovic & Benina Veledar, 2021, "Impact Of Ias 19 Actuarial Calculations’ On Financial Performance: Evidence From Public Enterprises In Federation Of Bosnia And Herzegovina," Economic Thought and Practice, Department of Economics and Business, University of Dubrovnik, volume 30, issue 1, pages 267-283, june, DOI: 10.17818/EMIP/2021/1.13.
• Natalia Koval, 2021, "Peculiarities Of Formation And Report Submission By Farms," Three Seas Economic Journal, Publishing house "Baltija Publishing", volume 2, issue 3, DOI: 10.30525/2661-5150/2021-3-5.
• Ruslan Kostyrko & Denys Prozorov, 2021, "Theoretical And Applied Aspects Of Analysis Of Integrated Reporting Of Agricultural Corporations: Human Capital," Green, Blue & Digital Economy Journal, Publishing house "Baltija Publishing", volume 2, issue 2, DOI: 10.30525/2661-5169/2021-2-5.
• Nataliia Trushkina & Oksana Prokopyshyn, 2021, "Circular Economy As A New Way Of Managing In The Conditions Of Digital Transformations," Green, Blue & Digital Economy Journal, Publishing house "Baltija Publishing", volume 2, issue 3, DOI: 10.30525/2661-5169/2021-3-10.
• Olha Luhova & Tetiana Pisochenko, 2021, "Formation Of Integrated Reporting In The Context Of Sustainable Development," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", volume 7, issue 2, DOI: 10.30525/2256-0742/2021-7-2-129-138.
• Svitlana Syrtseva & Yuliia Cheban, 2021, "Accounting Compliance: An Institutional Approach To Ensure The Quality Of Accounting Information Of The Enterprise," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", volume 7, issue 2, DOI: 10.30525/2256-0742/2021-7-2-210-218.
• Olesia Lemishovska & Iryna Yaremko, 2021, "Capital Reserve Management Of Public Companies: Accounting Tools As Information Function Of Target Mechanism," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", volume 7, issue 3, DOI: 10.30525/2256-0742/2021-7-3-150-158.
• Ani Stoykova, 2021, "Effect of the Application of IFRS 15: Evidence from Bulgaria," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 3, pages 174-188.
• Ibrahim Mert, 2021, "The Effects of Collaboration between Internal Auditing and Financial Affairs Departments: A Survey Conducted through the Internal Auditing and Financial Affairs Departments," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 3, pages 96-114.
• Plamena Nedyalkova & Andriyana Andreeva & Galina Yolova, 2021, "Digitalization and the New Legal and Economic Challenges to Employers in Implementing Internal Control," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 5, pages 158-175.
• Álvaro Menéndez & Maristela Mulino, 2021, "Resultados de las empresas no financieras hasta el cuarto trimestre de 2020. Un avance de cierre del ejercicio," Boletín Económico, Banco de España, issue 2/2021.
• Álvaro Menéndez & Maristela Mulino, 2021, "Resultados de las empresas no financieras en el primer trimestre de 2021," Boletín Económico, Banco de España, issue 3/2021.
• Álvaro Menéndez & Maristela Mulino, 2021, "Resultados de las empresas no financieras hasta el segundo trimestre de 2021," Boletín Económico, Banco de España, issue 4/2021.
• Álvaro Menéndez Pujadas & Maristela Mulino, 2021, "Results of non-financial corporations to 2021 Q2," Economic Bulletin, Banco de España, issue 4/2021.
• Álvaro Menéndez & Maristela Mulino, 2021, "Economic and financial performance of Spanish firms in 2020 and 2021 according to the Central Balance Sheet Data Office," Economic Bulletin, Banco de España, issue 4/2021.
• Álvaro Menéndez Pujadas & Maristela Mulino, 2021, "Results of non-financial corporations to 2020 Q4. Preliminary year-end data," Economic Bulletin, Banco de España, issue 2/2021.
• Álvaro Menéndez & Maristela Mulino, 2021, "Results of non-financial corporations in 2021 Q1," Economic Bulletin, Banco de España, issue 3/2021.
• Tommaso Perez & Francesco Potente & Andrea Carboni & Alberto Di Iorio & Jacopo Raponi, 2021, "The impact of complex financial instruments on banks’ vulnerability: empirical evidence on SSM banks," Questioni di Economia e Finanza (Occasional Papers), Bank of Italy, Economic Research and International Relations Area, number 633, Jul.
• Andrea Canton & Tommaso Loizzo & Federico Schimperna, 2021, "The implementation of the IFRS 9 accounting standard in Italy by small banks and financial intermediaries: initial evidence," Questioni di Economia e Finanza (Occasional Papers), Bank of Italy, Economic Research and International Relations Area, number 644, Oct.
• Miloš Božović, 2021, "Sistemska Komponenta Kreditnog Rizika: Metod Kopula (Systemic Component Of Credit Risk: A Copula-Based Method)," Ekonomske ideje i praksa, Faculty of Economics and Business, University of Belgrade, issue 41, pages 1-13, June.
• 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.
• 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.
• Rizal Mawardi, 2021, "The Impact of Financial Distress, Corporate Governance, and Auditor Switching On Audit Delay," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number jfbr189, Sep, DOI: https://doi.org/10.35609/jfbr.2021..
• Jérémie Bertrand & Hélène de Brebisson & Aurore Burietz, 2021, "Why choosing IFRS? Benefits of voluntary adoption by European private companies," Post-Print, HAL, number hal-03132826, Mar, DOI: 10.1016/j.irle.2020.105968.
• Gaëtan Le Quang, 2021, "“Taking diversity into account”: real effects of accounting measurement on asset allocation," Post-Print, HAL, number hal-03169493, DOI: 10.1016/j.qref.2021.02.008.
• Adil Laouane & Mohamed Torra, 2021, "The impact of the adoption of IFRS standards on the informational relevance of financial performance indicators of companies listed in the Casablanca BVC
  [L’impact de l’adoption des normes IFRS sur la pertinence informationnelle des indicateurs de," Post-Print, HAL, number hal-03371865, Oct, DOI: 10.5281/zenodo.5524999.
• Philippe Boyer, 2021, "The Food Euro : method and new results to analyze the distribution of value in french food chains
  [L'euro alimentaire : méthode et nouveaux résultats pour l'analyse de la répartition de la valeur dans la chaîne agroalimentaire en France]," Post-Print, HAL, number hal-03473271, Dec.
• Babaaddoun Messaoud & Ait-Mohammed Mourad, 2021, "The comparison between Activity Based Costing and Traditional Costing that practiced in Algerian Manufacturing Corporation," Post-Print, HAL, number hal-03507071, Dec.
• Philippe Boyer, 2021, "The food euro : method and new results to analyze distribution of value in the french food chain
  [L’euro alimentaire : méthode et nouveaux résultats pour l’analyse de la répartition de la valeur dans la chaîne agroalimentaire en France]," Post-Print, HAL, number hal-03575974, Dec.
• Philippe Boyer, 2021, "The food euro : method and new results to analyze distribution of value in the french food chain
  [L'euro alimentaire : méthode et nouveaux résultats pour l'analyse de la répartition de la valeur dans la chaîne agroalimentaire en France]," Post-Print, HAL, number hal-03575985, Dec.
• Philippe Boyer, 2021, "The food euro : method and new results to analyze distribution of value in the French food chain," Post-Print, HAL, number hal-03834604, Dec.
• Claudio Albanese & Stéphane Crépey & Rodney Hoskinson & Bouazza Saadeddine, 2021, "XVA Analysis From the Balance Sheet," Post-Print, HAL, number hal-03910125, DOI: 10.1080/14697688.2020.1817533.
• Badr Abouzaid & Marouane Balla, 2021, "The introduction of the new consolidation package: what impacts on the practice of consolidation of Moroccan companies?," Post-Print, HAL, number hal-04436660, Sep, DOI: 10.5281/zenodo.5516260.
• Hatem Rjiba & Samir Saadi & Sabri Boubaker & Xiaoya Ding, 2021, "Annual report readability and the cost of equity capital," Post-Print, HAL, number hal-04455605, Feb, DOI: 10.1016/j.jcorpfin.2021.101902.
• 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.
• Andrei Filip & Gerald Lobo & Luc Paugam & Hervé Stolowy, 2021, "Disclosures about key value drivers in M&A announcement press releases: An exploratory study," Working Papers, HAL, number hal-03852192, Feb, DOI: 10.2139/ssrn.3787426.
• Alexandre Madelaine & Luc Paugam & Hervé Stolowy & Wuyang Zhao, 2021, "Pessimistic Target Prices by Short Sellers," Working Papers, HAL, number hal-03885232, Dec, DOI: 10.2139/ssrn.3978136.
• 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.