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

• Deepa Mangala & Mamta Dhanda, 2021, "Earnings management and listing day performance of IPOs in India," Journal of Accounting in Emerging Economies, Emerald Group Publishing Limited, volume 12, issue 5, pages 812-839, December, DOI: 10.1108/JAEE-01-2021-0032.
• Lan Anh Nguyen & Brendan O'Connell & Michael Kend & Van Anh Thi Pham & Gillian Vesty, 2021, "The likelihood of widespread accounting manipulation within an emerging economy," Journal of Accounting in Emerging Economies, Emerald Group Publishing Limited, volume 11, issue 2, pages 312-339, February, DOI: 10.1108/JAEE-02-2020-0041.
• Loai Ali Zeenalabden Ali Alsaid, 2021, "Performance measurement in smart city governance: a case study of an Egyptian city council," Journal of Accounting in Emerging Economies, Emerald Group Publishing Limited, volume 11, issue 3, pages 395-430, March, DOI: 10.1108/JAEE-09-2020-0244.
• Malik Muneer Abu Afifa & Isam Saleh, 2021, "Management accounting systems effectiveness, perceived environmental uncertainty and enterprise risk management: evidence from Jordan," Journal of Accounting & Organizational Change, Emerald Group Publishing Limited, volume 17, issue 5, pages 704-727, June, DOI: 10.1108/JAOC-10-2020-0165.
• Franziska Grieser & Burkhard Pedell, 2021, "Exploring risk culture controls: to what extent can the development of organizational risk culture be controlled and how?," Journal of Accounting & Organizational Change, Emerald Group Publishing Limited, volume 18, issue 5, pages 752-788, December, DOI: 10.1108/JAOC-11-2020-0189.
• Peterson K. Ozili, 2021, "Bank earnings management using loan loss provisions: comparing the UK, France, South Africa and Egypt," Journal of Economic and Administrative Sciences, Emerald Group Publishing Limited, volume 39, issue 2, pages 354-365, June, DOI: 10.1108/JEAS-02-2021-0024.
• Dror Parnes, 2021, "A spline hazard model for current expected credit losses," Journal of Financial Economic Policy, Emerald Group Publishing Limited, volume 14, issue 3, pages 283-316, July, DOI: 10.1108/JFEP-08-2020-0175.
• Gatot Soepriyanto & Sienny Tjokroaminoto & Arfian Erma Zudana, 2021, "Annual report readability and accounting irregularities: evidence from public listed companies in Indonesia," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, volume 19, issue 5, pages 793-818, June, DOI: 10.1108/JFRA-01-2020-0006.
• Deepa Mangala & Mamta Dhanda, 2021, "Earnings management and issue characteristics: an empirical analysis of IPOs in India," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, volume 21, issue 3, pages 553-574, December, DOI: 10.1108/JFRA-01-2021-0006.
• Khairul Anuar Kamarudin & Akmalia M. Ariff & Wan Adibah Wan Ismail, 2021, "Product market competition, board gender diversity and corporate sustainability performance: international evidence," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, volume 20, issue 2, pages 233-260, August, DOI: 10.1108/JFRA-01-2021-0020.
• Rupjyoti Saha & Kailash Chandra Kabra, 2021, "Corporate governance and voluntary disclosure: evidence from India," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, volume 20, issue 1, pages 127-160, May, DOI: 10.1108/JFRA-03-2020-0079.
• Nandita Mishra & Mohamed Nurullah & Adel Sarea, 2021, "An empirical study on company’s perception of integrated reporting in India," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, volume 20, issue 3/4, pages 493-515, July, DOI: 10.1108/JFRA-03-2020-0081.
• Laila Mohamed Alshawadfy Aladwey, 2021, "The effect of equity ownership structure on non-conditional conservatism: an empirical study based on listed companies in Egypt," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, volume 19, issue 5, pages 742-771, May, DOI: 10.1108/JFRA-04-2020-0104.
• Sandra Alves, 2021, "CEO duality, earnings quality and board independence," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, volume 21, issue 2, pages 217-231, August, DOI: 10.1108/JFRA-07-2020-0191.
• Nischala P. Reddy & Ben Le & Donna L. Paul, 2021, "Impact of Sarbanes Oxley Act on initial public offerings: new evidence from reverse leveraged buyouts," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, volume 21, issue 3, pages 575-591, December, DOI: 10.1108/JFRA-08-2021-0237.
• Malik Muneer Abu Afifa & Isam Hamad Saleh & Fadi Fouad Haniah, 2021, "Does earnings management mediate the relationship between audit quality and company performance? Evidence from Jordan," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, volume 21, issue 3, pages 747-774, December, DOI: 10.1108/JFRA-08-2021-0245.
• Ben Le & Paula Hearn Moore, 2021, "The impact of audit quality on earnings management and cost of equity capital: evidence from a developing market," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, volume 21, issue 3, pages 695-728, December, DOI: 10.1108/JFRA-09-2021-0284.
• Amani Hussein & Ghadir Nounou, 2021, "The impact of internet financial reporting on Egyptian company’s performance," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, volume 20, issue 5, pages 841-865, October, DOI: 10.1108/JFRA-10-2020-0293.
• Peterson K. Ozili, 2021, "Big 4 auditors, bank earnings management and financial crisis in Africa," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, volume 20, issue 2, pages 215-232, July, DOI: 10.1108/JFRA-10-2020-0306.
• Chijioke Nwachukwu, 2021, "Systematic review of integrated reporting: recent trend and future research agenda," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, volume 20, issue 3/4, pages 580-598, June, DOI: 10.1108/JFRA-10-2020-0308.
• Muttanachai Suttipun & Thanyaorn Yordudom, 2021, "Impact of environmental, social and governance disclosures on market reaction: an evidence of Top50 companies listed from Thailand," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, volume 20, issue 3/4, pages 753-767, June, DOI: 10.1108/JFRA-12-2020-0377.
• Mariem Mejri & Hakim Ben Othman & Basiem Al-Shattarat & Kais Baatour, 2021, "Effect of cultural tightness-looseness on money laundering: a cross-country study," Journal of Money Laundering Control, Emerald Group Publishing Limited, volume 25, issue 2, pages 414-426, June, DOI: 10.1108/JMLC-03-2021-0025.
• Makoto Kuroki & Katsuhiro Motokawa, 2021, "Do non-financial performance and accrual-based cost information affect public sector budgeting?," Journal of Public Budgeting, Accounting & Financial Management, Emerald Group Publishing Limited, volume 34, issue 6, pages 95-116, November, DOI: 10.1108/JPBAFM-03-2021-0056.
• Nino Martin Paulus & Marina Koelbl & Wolfgang Schaefers, 2021, "Can textual analysis solve the underpricing puzzle? A US REIT study," Journal of Property Investment & Finance, Emerald Group Publishing Limited, volume 40, issue 6, pages 548-570, November, DOI: 10.1108/JPIF-06-2021-0052.
• Mariya Gubareva, 2021, "How to estimate expected credit losses – ECL – for provisioning under IFRS 9," Journal of Risk Finance, Emerald Group Publishing Limited, volume 22, issue 2, pages 169-190, June, DOI: 10.1108/JRF-05-2020-0094.
• Hanmei Chen & Weishi Jia & Shuo Li & Zenghui Liu, 2021, "Governmental customer concentration and audit pricing," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 36, issue 2, pages 334-362, April, DOI: 10.1108/MAJ-01-2019-2159.
• Mao-Feng Kao & Min-Jeng Shiue & Chien-Hao Tseng, 2021, "Voluntary audit committees, auditor selection and audit quality: evidence from Taiwan," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 36, issue 4, pages 616-642, June, DOI: 10.1108/MAJ-04-2020-2632.
• Mohd Mohid Rahmat & Siti Hajar Asmah Ali & Norman Mohd Saleh, 2021, "Auditor-client relationship and related party transactions disclosure: the role of family controlling shareholders from a network perspective," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 36, issue 4, pages 591-615, July, DOI: 10.1108/MAJ-05-2019-2312.
• Zeshan Ghafoor & Irfan Ahmed & Arshad Hassan, 2021, "Audit committee characteristics, enterprise risk management and stock price synchronicity," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 37, issue 1, pages 69-101, November, DOI: 10.1108/MAJ-12-2020-2942.
• Sandro Brunelli & Camilla Falivena & Chiara Carlino & Francesco Venuti, 2021, "Accountability for climate change: a research synthesis through the lenses of the integrated thinking approach," Meditari Accountancy Research, Emerald Group Publishing Limited, volume 29, issue 4, pages 1005-1038, February, DOI: 10.1108/MEDAR-01-2020-0682.
• Daniel Tidbury & Steven F. Cahan & Li Chen, 2021, "Does deal size moderate the effects of board faultlines? Evidence from acquisitions," Meditari Accountancy Research, Emerald Group Publishing Limited, volume 30, issue 5, pages 1334-1366, June, DOI: 10.1108/MEDAR-06-2020-0919.
• Vera Palea, 2021, "Accounting for sustainable finance: does fair value measurement fit for long-term equity investments?," Meditari Accountancy Research, Emerald Group Publishing Limited, volume 30, issue 1, pages 22-38, January, DOI: 10.1108/MEDAR-07-2020-0965.
• Pei-Chi Kelly Hsiao & Charl de Villiers & Tom Scott, 2021, "Is voluntary International Integrated Reporting Framework adoption a step on the sustainability road and does adoption matter to capital markets?," Meditari Accountancy Research, Emerald Group Publishing Limited, volume 30, issue 3, pages 786-818, June, DOI: 10.1108/MEDAR-08-2020-0978.
• Mitali Panchal Arora & Sumit Lodhia & Gerard Stone, 2021, "Enablers and barriers to the involvement of accountants in integrated reporting," Meditari Accountancy Research, Emerald Group Publishing Limited, volume 30, issue 3, pages 676-709, July, DOI: 10.1108/MEDAR-11-2020-1102.
• Asit Bhattacharyya & Mahbub Khan, 2021, "Financial inclusion, corporate social responsibility and firm performance – analysis of interactive relationship," Meditari Accountancy Research, Emerald Group Publishing Limited, volume 31, issue 2, pages 417-440, November, DOI: 10.1108/MEDAR-12-2020-1121.
• Stephanie Monteiro Miller, 2021, "Nonprofit expense management and the zero-profit threshold," Pacific Accounting Review, Emerald Group Publishing Limited, volume 33, issue 4, pages 397-416, July, DOI: 10.1108/PAR-04-2020-0043.
• Xiang Gao & Jiahao Gu & Yingchao Zhang, 2021, "Option informativeness before earnings announcements and under real activity manipulation," Pacific Accounting Review, Emerald Group Publishing Limited, volume 33, issue 3, pages 361-375, May, DOI: 10.1108/PAR-07-2020-0090.
• Yousuf Kamal, 2021, "Social responsibility-related governance disclosure: exploration of managerial perspective in a developing country," Pacific Accounting Review, Emerald Group Publishing Limited, volume 33, issue 4, pages 435-458, July, DOI: 10.1108/PAR-08-2020-0105.
• Kyung Soon Kim & Yun W. Park, 2021, "Long-term performance following share repurchase, signaling costs and accounting transparency: Korean evidence," Review of Accounting and Finance, Emerald Group Publishing Limited, volume 20, issue 2, pages 143-166, July, DOI: 10.1108/RAF-07-2020-0191.
• Li Li Eng & Mahelet Fikru & Thanyaluk Vichitsarawong, 2021, "Comparing the informativeness of sustainability disclosures versus ESG disclosure ratings," Sustainability Accounting, Management and Policy Journal, Emerald Group Publishing Limited, volume 13, issue 2, pages 494-518, December, DOI: 10.1108/SAMPJ-03-2021-0095.
• Muhammad Bilal Farooq & Rashid Zaman & Muhammad Nadeem, 2021, "AccountAbility’s AA1000AP standard: a framework for integrating sustainability into organisations," Sustainability Accounting, Management and Policy Journal, Emerald Group Publishing Limited, volume 12, issue 5, pages 1108-1139, March, DOI: 10.1108/SAMPJ-05-2020-0166.
• Loai Ali Zeenalabden Ali Alsaid, 2021, "Smart city dynamics and multi-level management accounting: unfolding a case of sustainable enterprise resource planning," Sustainability Accounting, Management and Policy Journal, Emerald Group Publishing Limited, volume 13, issue 1, pages 30-54, May, DOI: 10.1108/SAMPJ-08-2020-0283.
• Harry Suharman & Nurul Hidayah, 2021, "Essentials of Intellectual Capital to Create Higher Education Sustainable Competitive Advantage: Environment Uncertainty as a Moderating Variable in Indonesia Private Universities," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), volume 0, issue 1, pages 382-391.
• Joy Lynn R. Legaspi, 2021, "Quality as Antecedent of Customer Satisfaction," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), volume 0, issue 2, pages 220-230.
• Mansour Saaydah, 2021, "Factors Causing Discretionary Auditor Change in the Insurance Industry: Evidence from Jordan," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), volume 0, issue 2, pages 344-362.
• Aggelia Xanthopoulou & Andreas Delegos & Petros Kalantonis & Panagiotis Arsenos, 2021, "Exploring the Effect of Corporate Governance on the Audit Effort: The Case of Greek Port Authorities," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), volume 0, issue 4, pages 111-129.
• Nurul Hidayah & Lucky Nugroho & Hendy Prihanto, 2021, "The Determinant Factors of Sustainability Report Quality and Corporate Performance: An Empirical Study," International Journal of Finance, Insurance and Risk Management, International Journal of Finance, Insurance and Risk Management, volume 11, issue 1, pages 24-37.
• D. Balios & I. Basiakos & N. Eriotis & P. Kotsilaras & E. Thalassinos, 2021, "Financial Reporting Quality before and after the Greek Accounting Standards Adoption using NiCE Qualitative Characteristics Measurement Perspective of Competencies Towards Uniformity in Family Busines," International Journal of Finance, Insurance and Risk Management, International Journal of Finance, Insurance and Risk Management, volume 11, issue 2, pages 28-41.
• D. Balios & I. Basiakos & N. Eriotis & P. Kotsilaras & E. Thalassinos, 2021, "Factors Affecting the Quality of Financial Reporting after the Adoption of the New Greek Accounting Standards," International Journal of Finance, Insurance and Risk Management, International Journal of Finance, Insurance and Risk Management, volume 11, issue 3, pages 3-26.
• Malgorzata Wegrzynska, 2021, "Improving the Quality of Reporting Information in the Annual Financial Statements of Farms: A Case Study of Poland and Spain," European Research Studies Journal, European Research Studies Journal, volume 0, issue 2 - Part , pages 1180-1193.
• Malgorzata Wegrzynska & Alina Nowotarska, 2021, "Measuring and Valuation of Biological Assets: A Research Study," European Research Studies Journal, European Research Studies Journal, volume 0, issue 2 - Part , pages 331-345.
• Magdalena Wojcik-Jurkiewicz & Marek Masztalerz & Grzegorz Lew & Adam Lulek & Beata Sadowska, 2021, "The Impact of Chemical Companies on the Environment and Local Communities in the Aspect of Business Model," European Research Studies Journal, European Research Studies Journal, volume 0, issue 2 - Part , pages 548-563.
• Magdalena Janowicz, 2021, "Business Combination Under Common Control (BCUCC) - What Kind of Disclosure is Enough? The Polish Experience," European Research Studies Journal, European Research Studies Journal, volume 0, issue 2 - Part , pages 1004-1013.
• Damian Lazarczyk, 2021, "Costs in a Film’s Production Process," European Research Studies Journal, European Research Studies Journal, volume 0, issue 2 - Part , pages 1069-1080.
• Malgorzata Wegrzynska, 2021, "Linking of Financial Data with Non-Financial Information on CSR of Companies Listed on the Warsaw Stock Exchange," European Research Studies Journal, European Research Studies Journal, volume 0, issue 3 - Part , pages 851-873.
• Piotr Luty & Milos Petkovic, 2021, "Does Adoption of Latest Modifications of IAS 16 Influence on Company’s Profitability? Evidence from European Companies," European Research Studies Journal, European Research Studies Journal, volume 0, issue 3 - Part , pages 899-917.
• Iwona Franczak, 2021, "Creative Accounting in Poland’s Sub-Sector of Local Governments," European Research Studies Journal, European Research Studies Journal, volume 0, issue 4 - Part , pages 997-1017.
• Christou Anna & Eriotis Nikolaos & Lomis Ioannis & Papadakis Spyros & Thalassinos Eleftherios, 2021, "The Greek VAT Gap: The Influence of Individual Economic Sectors," European Research Studies Journal, European Research Studies Journal, volume 0, issue 4 - Part , pages 851-882.
• Elzbieta Izabela Szczepankiewicz & Joanna Blazynska & Beata Zaleska, 2021, "Comply or Explain Principle in the Context of Corporate Governance in Companies Listed at the Warsaw Stock Exchange," European Research Studies Journal, European Research Studies Journal, volume 0, issue Special 1, pages 281-310.
• Boguslaw Waclawik, 2021, "Corporate Reporting in the Time of COVID-19: Analysis of Information Disclosed by Selected Companies Listed on the Warsaw Stock Exchange," European Research Studies Journal, European Research Studies Journal, volume 0, issue Special 1, pages 386-402.
• Agnieszka Judkowiak, 2021, "Disclosure Practices of Information in the Field of Financial Instruments: Evidence from Polish Companies Listed in the Warsaw Stock Exchange," European Research Studies Journal, European Research Studies Journal, volume 0, issue Special 1, pages 468-493.
• Anna Surma-Syta & Adrian Majek, 2021, "The Use of Financial Accounting by Small and Medium Enterprises in Poland," European Research Studies Journal, European Research Studies Journal, volume 0, issue Special 1, pages 453-462.
• Anna Surma-Syta & Adrian Majek, 2021, "The Use of Accounting for Financial Management by Small and Medium Enterprises in Poland," European Research Studies Journal, European Research Studies Journal, volume 0, issue Special 1, pages 741-750.
• Giulio Greco & Lorenzo Neri, 2021, "Accounting discretion in family firms: The case of goodwill write-off. Evidence from US firms," FINANCIAL REPORTING, FrancoAngeli Editore, volume 2021, issue 1, pages 5-28.
• Chiara Crovini & Giovanni Ossola, 2021, "Is risk reporting a possible link between financial and management accounting in private firms?," FINANCIAL REPORTING, FrancoAngeli Editore, volume 2021, issue 1, pages 29-60.
• Thomas Ryttersgaard, 2021, "Bridge over troubled water: Is it possible to define other comprehensive income?," FINANCIAL REPORTING, FrancoAngeli Editore, volume 2021, issue 1, pages 61-87.
• Elisa Roncagliolo & Francesco Avallone, 2021, "The complexity in measuring M&A performance: Is a multi-dimensional approach enough?," FINANCIAL REPORTING, FrancoAngeli Editore, volume 2021, issue 1, pages 89-117.
• Carlo Bagnoli & Antonio Costantini & Maurizio Massaro, 2021, "Improving business model disclosure in the annual report: Insights from an interventionist research project," FINANCIAL REPORTING, FrancoAngeli Editore, volume 2021, issue 2, pages 81-117.
• Brigitte Eierle & Sven Hartlieb & Andreas Kress & Francesco Mazzi, 2021, "Hedge Accounting and Firms’ Future Investment Spending," Working Papers - Business, Universita' degli Studi di Firenze, Dipartimento di Scienze per l'Economia e l'Impresa, number wp2021_01.rdf.
• Marco Bellucci & Damiano Cesa Bianchi & Giacomo Manetti, 2021, "A literature review on blockchain in accounting research," Working Papers - Business, Universita' degli Studi di Firenze, Dipartimento di Scienze per l'Economia e l'Impresa, number wp2021_04.rdf.
• Mihail Alin Stanciu, 2021, "Implications of adopting CLOUD accounting on the quality of information provided by the accounting model," Journal of Financial Studies, Institute of Financial Studies, volume 10, issue 6, pages 127-135, May.
• Andreea-Cristina Savu & Leliana Diana Bolcu, 2021, "Implementation of judicial accounting expertise in the digital context," Journal of Financial Studies, Institute of Financial Studies, volume 11, issue 6, pages 109-121, December.
• Raluca Andreea Stoica & Alina Gabriela Mareș, 2021, "Differences and benefits in using a financial consolidation software: CLOUD, LOCAL, SAAS OR PAAS," Journal of Financial Studies, Institute of Financial Studies, volume 11, issue 6, pages 131-140, December.
• Elena-Simona Tache (Buzățoiu) & Amalia-Magdalena Dănăilă (Calafeteanu) & Monica-Mihaela Drăgan (Radu), 2021, "The role of the chartered accountant in diminishing the effects of cyber fraud," Journal of Financial Studies, Institute of Financial Studies, volume 11, issue 6, pages 141-155, December.
• Laura-Eugenia-Lavinia Barna, 2021, "The impact of digital accounting on the quality and transparency of information presented by organizations using ERP systems. Opportunities for Cloud ERP Vs. On-premise ERP," Journal of Financial Studies, Institute of Financial Studies, volume 11, issue 6, pages 24-32, December.
• Mihaela-Raluca Boharu (Mircea) & Cristina-Elena Florea (Poenaru), 2021, "The role of professional accounting reasoning in ensuring standards of preparation and certification of financial statements," Journal of Financial Studies, Institute of Financial Studies, volume 11, issue 6, pages 33-45, December.
• Alin-Ionuț Dorobanțu & Ioan-Alexandru Dumitrescu, 2021, "Innovation and performance: the impact of research and development research on the economic and stock market performance of European companies," Journal of Financial Studies, Institute of Financial Studies, volume 11, issue 6, pages 78-92, December.
• Shilov Kirill & Zubarev Andrey, 2021, "Profitability and Efficiency of Russian Banks after Global Crisis
  [Прибыльность И Эффективность Российских Банков После Глобального Кризиса]," Russian Economic Development, Gaidar Institute for Economic Policy, issue 11, pages 66-75, November.
• Shilov Kirill & Zubarev Andrey, 2021, "Прибыльность И Эффективность Российских Банков После Глобального Кризиса," Russian Economic Development (in Russian), Gaidar Institute for Economic Policy, issue 11, pages 66-75, November.
• Mehmet Nuri Salur & Walaa Khoder Kattar, 2021, "The Impact Of Enterprise Resource Planning (Erp) On The Audit In The Context Of Emerging Technologies," Ekonomi Maliye Isletme Dergisi, Adil AKINCI, volume 4, issue 2, pages 115-123, December, DOI: 10.46737/emid.1032735.
• Andalia, 2021, "Analysis of Factors Affecting Fraudulent Financial Reporting with Independent Commissioners as Moderation Variable," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr193, Mar, DOI: https://doi.org/10.35609/afr.2021.5.
• Median Wilestari, 2021, "The Influence of Regulation and Financial Performance on The Disclosure of Corporate Social Responsibility and Corporate Reputation Moderated by Ownership Structure," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr194, Mar, DOI: https://doi.org/10.35609/afr.2021.5.
• Nico Alexander, 2021, "Corporate Governance and Earnings Management: Empirical Evidence of the Distress and Non-Distress Companies," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr195, Mar, DOI: https://doi.org/10.35609/afr.2021.5.
• Zainab Aman, 2021, "The Moderating Effect of Board Independence on the Relationship between Family Ownership and Corporate Sustainability Reporting In Malaysia," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr196, Mar, DOI: https://doi.org/10.35609/afr.2021.5.
• Binti Shofiatul Jannah, 2021, "The Meaning of "Accounting" In a Religious-Based Organization," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr200, Sep, DOI: https://doi.org/10.35609/afr.2021.6.
• Noorul Azwin Md Nasir, 2021, "Enhancing Financial Reporting Quality through Corporate Ethics Commitment," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr201, Sep, DOI: https://doi.org/10.35609/afr.2021.6.
• Rifka Aulia Inayah, 2021, "Analysis the Effect of Financial Distress, Leverage and Free Cash Flow on Earnings Management," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr203, Dec, DOI: https://doi.org/10.35609/afr.2021.6.
• Abdul Halim Chew Abdullah, 2021, "Real Earnings Management: Do the Experience and Gender of Big4 Auditors Matters?," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr206, Dec, DOI: https://doi.org/10.35609/afr.2021.6.
• 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," 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 d," 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 da," 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 da," 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.
• Kateřina Knorová, 2021, "The impact of performance measurement and reward systems on work behaviour, motivation and performance: Qualitative study
  [Vliv systému měření výkonnosti a odměňování na pracovní chování, motivaci ," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2021, issue 4, pages 55-79, DOI: 10.18267/j.cfuc.568.
• Aneta Zemánková, 2021, "Artificial intelligence in management accounting
  [Využití umělé inteligence v manažerském účetnictví]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2021, issue 4, pages 81-99, DOI: 10.18267/j.cfuc.569.
• Libor Závodný, 2021, "Relevance versus Reliability Trade-off in Financial Reporting among Companies Listed at Visegrad Group Stock Exchanges," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2021, issue 1, pages 7-24, DOI: 10.18267/j.efaj.246.
• Markéta Šeligová & Ivana Koštuříková, 2021, "Knowledge of Basic Accounting Issues of SBA Students and their View on the Qualification Level of Professional Accountants," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2021, issue 1, pages 25-44, DOI: 10.18267/j.efaj.247.
• Marina Purina, 2021, "Human Freedom and Effective Corporate Income Tax Rates of CEE Listed Companies," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2021, issue 2, pages 05-28, DOI: 10.18267/j.efaj.253.
• David Procházka & Šimon Vanc, 2021, "Jsou pravidla finanční fair play spravedlivá a udržitelná? Případ anglické Premier League
  [Are the Financial Fair Play Regulations Fair and Sustainable? Case of English Premier League]," Politická ekonomie, Prague University of Economics and Business, volume 2021, issue 1, pages 73-98, DOI: 10.18267/j.polek.1306.
• Dragos Andrei Stoica, 2021, "General Opinions about the Adoption of IAS/IFRS in Romania," Romanian Economic Journal, Department of International Business and Economics from the Academy of Economic Studies Bucharest, volume 24, issue 82, pages 132-139, December,.
• Mahdi Salehi & Mohammad Sadegh Adibian & Zakiyeh Sadatifar & Ehsan Khansalar, 2021, "The relationship between corporate governance characteristics and agency costs," Zbornik radova Ekonomskog fakulteta u Rijeci/Proceedings of Rijeka Faculty of Economics, University of Rijeka, Faculty of Economics and Business, volume 39, issue 1, pages 199-220.
• Vitezslav Halek, 2021, "Practical application of the CCB model in Czechia," Zbornik radova Ekonomskog fakulteta u Rijeci/Proceedings of Rijeka Faculty of Economics, University of Rijeka, Faculty of Economics and Business, volume 39, issue 2, pages 299-323.
• Bilal Gerekan, 2021, "Reporting the Internally Developed Intangible Assets According to Turkish Accounting/Financial Reporting Standards (İşletme İçinde Oluşturulan Maddi Olmayan Duran Varlıkların Türkiye Muhasebe/Finansal," Business and Economics Research Journal, Bursa Uludag University, Faculty of Economics and Administrative Sciences, volume 12, issue 1, pages 233-243.
• Muhamad Iskhak, 2021, "Understanding of Accounting and Gender on Financial Literation Levels," EkBis: Jurnal Ekonomi dan Bisnis, UIN Sunan Kalijaga Yogyakarta, volume 5, issue 2, pages 88-100.
• José Manuel Santos & Esther Ortiz Martínez & Salvador Marín Hernández, 2021, "Centros Especiales de Empleo ¿Objetivo mercantil o social? Un análisis a través del estudio de su situación económico-financiera," INVESTIGACIONES REGIONALES - Journal of REGIONAL RESEARCH, Asociación Española de Ciencia Regional, issue 51, pages 83-105.
• Ifeanyi Madumere & Ebubechukwu. Jacinta Ogochukwu & Ajaero, Obioma Obiageli, 2021, "Application of Forensic Accounting Services by Corporate Organisations in Deterring Fraudulent Activities in Nigeria," Journal of Forensic Accounting & Fraud Investigation (JFAFI), Association of Forensic Accounting Researchers (AFAR), volume 6, issue 2, pages 113-128.
• Ron Matthews & Irfan Ansari & Bryan Watters, 2021, "Operational Resilience in the Business-Battlespace," Journal of Financial Transformation, Capco Institute, volume 53, pages 146-157.
• Helen Olubunmi Aderemi, 2021, "Taxation, Quality Of Government And Business Development In Osun State, Nigeria," Journal of Taxation and Economic Development, Chartered Institute of Taxation of Nigeria, volume 20, issue 1, pages 1-17.
• Amaka Elizabeth Agbata & Paradise Josephine Obada & Tochukwu Nkem Akaegbobi, 2021, "Effective Management Of Pension Funds Towards Fraud Reduction And Good Pension Scheme In Nigerian Public Sector," Journal of Taxation and Economic Development, Chartered Institute of Taxation of Nigeria, volume 20, issue 1, pages 63-77.
• Ugochukwu J. Nwoye, & Nonye J. Ezenwafor & Emma I. Okoye, 2021, "Assessing Liquidity Determinants And Cash Holdings Decisions Of Systematically Important Banks (Sibs) In Nigeria: The Pre And Post Economic Recession Experience," Journal of Taxation and Economic Development, Chartered Institute of Taxation of Nigeria, volume 20, issue 1, pages 78-101.
• Ogbeiyulu Felix Umanhonlen, 2021, "Review Of Theories On Auditors’ Rotation," Journal of Taxation and Economic Development, Chartered Institute of Taxation of Nigeria, volume 20, issue 2, pages 11-33.
• Obal Usang Edet Usang & Udofia Aniekan Etim, 2021, "Effect Of Tax Administration And Taxpayer Education On Tax Compliance Behaviour," Journal of Taxation and Economic Development, Chartered Institute of Taxation of Nigeria, volume 20, issue 2, pages 1-10.
• Oladipo Niyi OLANIYAN & Alani Olusegun EFUNTADE & Olubunmi Omotayo EFUNTADE, 2021, "Corporate Social Responsibility And Firm Financial Performance In Nigeria: Mediating On Ethical Responsibility," Annals of Spiru Haret University, Economic Series, Universitatea Spiru Haret, volume 21, issue 1, pages 71-95.
• Ioannis Dokas & Christos Leontidis & Nicolaos Eriotis & Konstantinos Hazakis, 2021, "Earnings Management. An overview of the relative literature," Bulletin of Applied Economics, Risk Market Journals, volume 8, issue 2, pages 25-55.
• Yuyun Huang & Yuan George Shan & Joey W Yang, 2021, "Information processing costs and stock price informativeness: Evidence from the XBRL mandate," Australian Journal of Management, Australian School of Business, volume 46, issue 1, pages 110-131, February, DOI: 10.1177/0312896220907672.
• Ana Isabel Lopes & Isabel Costa Lourenço & Mark T Soliman & Manuel Castelo Branco, 2021, "Is the relation between non-controlling interests and parent companies misleading?," Australian Journal of Management, Australian School of Business, volume 46, issue 1, pages 24-50, February, DOI: 10.1177/0312896219896388.
• Rajat Deb & Pallad Debnath & Ananda Mohan Pal, 2021, "Expectation Gap Analysis in Corporate Financial Reporting Practices in India," Management and Labour Studies, XLRI Jamshedpur, School of Business Management & Human Resources, volume 46, issue 1, pages 38-58, February, DOI: 10.1177/0258042X20963002.
• Kirti Aggarwal, 2021, "Relationship between Company Characteristics and HR Disclosure Level: Evidences from Indian Public Sector Companies," Management and Labour Studies, XLRI Jamshedpur, School of Business Management & Human Resources, volume 46, issue 4, pages 399-421, November, DOI: 10.1177/0258042X211011324.
• Piotr Kica & Piotr Szczypa, 2021, "Valuation of Livestock in Farms (Wycena inwentarza zywego w gospodarstwach rolnych)," Problemy Zarzadzania, University of Warsaw, Faculty of Management, volume 19, issue 94, pages 118-130.
• Mumtaheena Anwar & Sohanur Rahman & Md. Nurul Kabir, 2021, "Does national carbon pricing policy affect voluntary environmental disclosures? A global evidence," Environmental Economics and Policy Studies, Springer;Society for Environmental Economics and Policy Studies - SEEPS, volume 23, issue 2, pages 211-244, April, DOI: 10.1007/s10018-020-00287-2.
• Hakan Özkaya, 2021, "Sticky cost behavior: evidence from small and medium sized enterprises in Turkey," Eurasian Business Review, Springer;Eurasia Business and Economics Society, volume 11, issue 2, pages 349-369, June, DOI: 10.1007/s40821-020-00156-8.
• Kai A. Bauch & Peter Kotzian & Barbara E. Weißenberger, 2021, "Likeability in subjective performance evaluations: does it bias managers’ weighting of performance measures?," Journal of Business Economics, Springer, volume 91, issue 1, pages 35-59, February, DOI: 10.1007/s11573-020-00976-0.
• Christian Brück & Thorsten Knauer & Harald Meier & Anja Schwering, 2021, "Self-set salaries and creativity," Journal of Business Economics, Springer, volume 91, issue 1, pages 91-121, February, DOI: 10.1007/s11573-020-00985-z.
• Nicole Nikiforow & Sebastian Wagener, 2021, "The contextual effect of completion on the effectiveness of performance feedback," Journal of Business Economics, Springer, volume 91, issue 1, pages 61-90, February, DOI: 10.1007/s11573-020-00996-w.
• Thorsten Knauer & Hans-Ulrich Küpper & Philipp Schreck & Friedrich Sommer & Arnt Wöhrmann, 2021, "Experimental research in management accounting," Journal of Business Economics, Springer, volume 91, issue 1, pages 1-3, February, DOI: 10.1007/s11573-021-01031-2.
• Kanishka Gupta & T. V. Raman, 2021, "The nexus of intellectual capital and operational efficiency: the case of Indian financial system," Journal of Business Economics, Springer, volume 91, issue 3, pages 283-302, April, DOI: 10.1007/s11573-020-00998-8.
• Stefanie Einhorn & Xaver Heinicke & Thomas W. Guenther, 2021, "Management control packages in family businesses: a configurational approach," Journal of Business Economics, Springer, volume 91, issue 4, pages 433-478, May, DOI: 10.1007/s11573-020-01008-7.
• Johannes Thesing & Patrick Velte, 2021, "Do fair value measurements affect accounting-based earnings quality? A literature review with a focus on corporate governance as moderator," Journal of Business Economics, Springer, volume 91, issue 7, pages 965-1004, September, DOI: 10.1007/s11573-020-01025-6.
• Felix Bolduan & Ivo Schedlinsky & Friedrich Sommer, 2021, "The influence of compensation interdependence on risk-taking: the role of mutual monitoring," Journal of Business Economics, Springer, volume 91, issue 8, pages 1125-1148, October, DOI: 10.1007/s11573-021-01030-3.
• Anthony D. Nikias & Steven T. Schwartz & Richard A. Young, 2021, "The effect of information transparency on capital budgeting with privately informed agents: a short research note," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, volume 32, issue 2, pages 253-268, June, DOI: 10.1007/s00187-020-00311-2.
• Vincent K. Chong & Chanel Y. Loy & Isabel Z. Wang & David R. Woodliff, 2021, "The effect of negotiators’ role, leadership tone, and social value orientation on expected transfer prices: additional evidence," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, volume 32, issue 3, pages 299-332, September, DOI: 10.1007/s00187-021-00321-8.
• Leanne Johnstone, 2021, "Facilitating sustainability control in SMEs through the implementation of an environmental management system," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, volume 32, issue 4, pages 559-605, December, DOI: 10.1007/s00187-021-00329-0.
• Ivana Koštuříková & Markéta Šeligová, 2021, "Evaluation of Knowledge in Accounting of Regional Economic University Students," Springer Proceedings in Business and Economics, Springer, in: Nicholas Tsounis & Aspasia Vlachvei, "Advances in Longitudinal Data Methods in Applied Economic Research", DOI: 10.1007/978-3-030-63970-9_15.
• Christos Sarigiannidis & Constantinos Halkiopoulos & Konstantinos Giannopoulos & Fay Giannopoulou & Anastasios E. Politis & Basilis Boutsinas & Konstantinos Kollias, 2021, "Do Hotels Care? A Proposed Smart Framework for the Effectiveness of an Environmental Management Accounting System Based on Business Intelligence Technologies," Springer Proceedings in Business and Economics, Springer, in: Vicky Katsoni & Ciná van Zyl, "Culture and Tourism in a Smart, Globalized, and Sustainable World", DOI: 10.1007/978-3-030-72469-6_41.
• Colleen Honigsberg & Sharon P. Katz & Sunay Mutlu & Gil Sadka, 2021, "State contract law and the use of accounting information in debt contracts," Review of Accounting Studies, Springer, volume 26, issue 1, pages 124-171, March, DOI: 10.1007/s11142-020-09559-4.
• Andrew C. Call & Max Hewitt & Jessica Watkins & Teri Lombardi Yohn, 2021, "Analysts’ annual earnings forecasts and changes to the I/B/E/S database," Review of Accounting Studies, Springer, volume 26, issue 1, pages 1-36, March, DOI: 10.1007/s11142-020-09560-x.
• Theodore E. Christensen & Enrique Gomez & Matthew Ma & Jing Pan, 2021, "Analysts’ role in shaping non-GAAP reporting: evidence from a natural experiment," Review of Accounting Studies, Springer, volume 26, issue 1, pages 172-217, March, DOI: 10.1007/s11142-020-09564-7.
• Jeremy Bertomeu & Edwige Cheynel & Eric Floyd & Wenqiang Pan, 2021, "Using machine learning to detect misstatements," Review of Accounting Studies, Springer, volume 26, issue 2, pages 468-519, June, DOI: 10.1007/s11142-020-09563-8.
• Atif Ellahie & Xiaoxia Peng, 2021, "Management forecasts of volatility," Review of Accounting Studies, Springer, volume 26, issue 2, pages 620-655, June, DOI: 10.1007/s11142-020-09567-4.
• Jeremy Bertomeu & Igor Vaysman & Wenjie Xue, 2021, "Voluntary versus mandatory disclosure," Review of Accounting Studies, Springer, volume 26, issue 2, pages 658-692, June, DOI: 10.1007/s11142-020-09579-0.
• Frank Ecker & Jennifer Francis & Per Olsson & Katherine Schipper, 2021, "Non-random sampling and association tests on realized returns and risk proxies," Review of Accounting Studies, Springer, volume 26, issue 2, pages 772-814, June, DOI: 10.1007/s11142-021-09581-0.
• Jung Min Kim & Daniel J. Taylor & Robert E. Verrecchia, 2021, "Voluntary disclosure when private information and disclosure costs are jointly determined," Review of Accounting Studies, Springer, volume 26, issue 3, pages 971-1001, September, DOI: 10.1007/s11142-021-09601-z.
• Aneesh Raghunandan, 2021, "Financial misconduct and employee mistreatment: Evidence from wage theft," Review of Accounting Studies, Springer, volume 26, issue 3, pages 867-905, September, DOI: 10.1007/s11142-021-09602-y.
• Andrea Pawliczek & A. Nicole Skinner & Laura A. Wellman, 2021, "A new take on voice: the influence of BlackRock’s ‘Dear CEO’ letters," Review of Accounting Studies, Springer, volume 26, issue 3, pages 1088-1136, September, DOI: 10.1007/s11142-021-09603-x.
• Hans B. Christensen & Luzi Hail & Christian Leuz, 2021, "Mandatory CSR and sustainability reporting: economic analysis and literature review," Review of Accounting Studies, Springer, volume 26, issue 3, pages 1176-1248, September, DOI: 10.1007/s11142-021-09609-5.