Research classified by Journal of Economic Literature (JEL) codes

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Top JEL
/ M: Business Administration and Business Economics; Marketing; Accounting; Personnel Economics
/ / M4: Accounting
/ / / M41: Accounting

2022

• Abdalla, Ahmed & Carabias, Jose M., 2022, "From accounting to economics: the role of aggregate special items in gauging the state of the economy," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 108540, Jan.
• Livdan, Dmitry & Nezlobin, Alexander, 2022, "Incentivizing irreversible investment," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 110531, Mar.
• Morley, Julia, 2022, "The pluralistic foundations of conceptual veiling," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 114359, May.
• Raghunandan, Aneesh & Rajgopal, Shiva, 2022, "Do ESG funds make stakeholder-friendly investments?," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 115234, Sep.
• Athanasakou, Vasiliki & Ferreira, Daniel & Goh, Lisa, 2022, "Changes in CEO stock option grants: a look at the numbers," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 115609, Aug.
• Chen, Ciao-Wei & Correia, Maria & Urcan, Oktay, 2023, "Accounting for leases and corporate investment," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 117182, May.
• Iselin, Michael & Johnson, Bret & Ott, Jacob & Raleigh, Jacob, 2022, "Protecting wall street or main street: SEC monitoring and enforcement of retail-owned firms," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 117743, Dec.
• Olga Golubeva, 2022, "Sustainability and technology: the contribution of “managerial talk” to the three pillars framework," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, volume 35, issue 9, pages 412-441, November, DOI: 10.1108/AAAJ-09-2021-5462.
• Huy Viet Hoang & Son Tung Ha & Manh Linh Tran & Thi Thu Trang Nguyen, 2022, "Is auditor tolerant of earnings management in socially responsible firms? Evidence from China," Asian Review of Accounting, Emerald Group Publishing Limited, volume 30, issue 5, pages 669-690, October, DOI: 10.1108/ARA-01-2022-0001.
• Shaojun Fan & Juan Chen & Hong Han, 2022, "Ownership concentration and accounting information consistency—evidence from Chinese listed companies," Asian Review of Accounting, Emerald Group Publishing Limited, volume 31, issue 1, pages 86-113, August, DOI: 10.1108/ARA-01-2022-0012.
• Murat Ocak & Serdar Ozkan & Gökberk Can, 2022, "Continuing professional education and audit quality: evidence from an emerging market," Asian Review of Accounting, Emerald Group Publishing Limited, volume 30, issue 4, pages 432-464, July, DOI: 10.1108/ARA-12-2021-0235.
• Peterson K. Ozili, 2022, "Sustainability Accounting," Contemporary Studies in Economic and Financial Analysis, Emerald Group Publishing Limited, "Managing Risk and Decision Making in Times of Economic Distress, Part A", DOI: 10.1108/S1569-37592022000108A039.
• Daniel Zdolšek & Vita Jagrič & Tjaša Štrukelj & Sabina Taškar Beloglavec, 2022, "The Path Towards International Non-financial Reporting Framework," Contemporary Studies in Economic and Financial Analysis, Emerald Group Publishing Limited, "Managing Risk and Decision Making in Times of Economic Distress, Part B", DOI: 10.1108/S1569-37592022000108B032.
• Mariya Shygun & Anastasiia Chystova, 2022, "Digital Aspects of Internal Audit of Tax Differences: Practical Experience of Ukraine," Contemporary Studies in Economic and Financial Analysis, Emerald Group Publishing Limited, "The New Digital Era: Digitalisation, Emerging Risks and Opportunities", DOI: 10.1108/S1569-37592022000109A004.
• Peterson K. Ozili, 2022, "Bank Income Smoothing During the COVID-19 Pandemic: Evidence from UK Banks," Contemporary Studies in Economic and Financial Analysis, Emerald Group Publishing Limited, "The New Digital Era: Other Emerging Risks and Opportunities", DOI: 10.1108/S1569-37592022000109B008.
• Lovinska Liudmyla & Kucheriava Maria, 2022, "Assessment of Financial Reporting Quality: Theoretical Background," Contemporary Studies in Economic and Financial Analysis, Emerald Group Publishing Limited, "The New Digital Era: Other Emerging Risks and Opportunities", DOI: 10.1108/S1569-37592022000109B009.
• Maria I. Kyriakou, 2022, "The effect of the financial crisis on audit quality: European evidence," International Journal of Accounting & Information Management, Emerald Group Publishing Limited, volume 30, issue 1, pages 143-158, January, DOI: 10.1108/IJAIM-07-2021-0135.
• Hui Li & Bruce Grundy, 2022, "The effect of investor sentiment and the structure of shareholder ownership on corporate investment," International Journal of Managerial Finance, Emerald Group Publishing Limited, volume 19, issue 1, pages 155-172, January, DOI: 10.1108/IJMF-11-2021-0558.
• Lei Zhu & Wanyi Chen & Qianwen Zheng, 2022, "Competitive or collaborative? Customer concentration and real earnings management," International Journal of Emerging Markets, Emerald Group Publishing Limited, volume 19, issue 8, pages 2091-2114, November, DOI: 10.1108/IJOEM-09-2021-1493.
• Malik Abu Afifa & Isam Saleh & Aseel Al-shoura & Hien Vo Van, 2022, "Nexus among board characteristics, earnings management and dividend payout: evidence from an emerging market," International Journal of Emerging Markets, Emerald Group Publishing Limited, volume 19, issue 1, pages 106-133, June, DOI: 10.1108/IJOEM-12-2021-1907.
• Serge Agbodjo & Konan Anderson Seny Kan & Solomon George Zori & Khaled Hussainey, 2022, "Unraveling the existence of the necessity and sufficiency of accounting information," Journal of Applied Accounting Research, Emerald Group Publishing Limited, volume 23, issue 5, pages 1095-1113, February, DOI: 10.1108/JAAR-03-2021-0077.
• Edit Lippai-Makra & Zsuzsanna Ilona Kovács & Gábor Dávid Kiss, 2022, "The non-financial reporting practices of Hungarian listed public interest entities considering the 2014/95/EU Directive," Journal of Applied Accounting Research, Emerald Group Publishing Limited, volume 23, issue 1, pages 301-318, January, DOI: 10.1108/JAAR-04-2021-0086.
• Ekaete Efretuei & Khaled Hussainey, 2022, "The fog index in accounting research: contributions and challenges," Journal of Applied Accounting Research, Emerald Group Publishing Limited, volume 24, issue 2, pages 318-343, August, DOI: 10.1108/JAAR-09-2021-0243.
• Hung Quang Bui & Tu Thanh Hoai & Hoa Anh Tran & Nguyen Phong Nguyen, 2022, "Performance implications of the interaction between the accountants’ participation in strategic decision-making and accounting capacity," Journal of Asian Business and Economic Studies, Emerald Group Publishing Limited, volume 30, issue 1, pages 68-82, November, DOI: 10.1108/JABES-04-2022-0087.
• Redhwan Aldhamari & Mohamad Naimi Mohamad Nor & Omar Al Farooque & Haithm Mohammed Al-sabri, 2022, "Risk committee and stock price crash risk in the Malaysian financial sector: the moderating role of institutional ownership," Journal of Accounting in Emerging Economies, Emerald Group Publishing Limited, volume 13, issue 3, pages 509-540, July, DOI: 10.1108/JAEE-09-2021-0298.
• Amitav Saha, 2022, "Financial reporting quality during a crisis: a systematic review," Journal of Accounting Literature, Emerald Group Publishing Limited, volume 44, issue 2/3, pages 154-176, October, DOI: 10.1108/JAL-01-2022-0013.
• Stavros Degiannakis & George Giannopoulos & Salma Ibrahim & Bjørn N. Jørgensen, 2022, "An alternative approach to detect earnings management to meet or beat benchmarks," Journal of Accounting Literature, Emerald Group Publishing Limited, volume 45, issue 1, pages 64-99, November, DOI: 10.1108/JAL-02-2022-0027.
• Johnny Jermias & Fatih Yigit, 2022, "Investigating the effects of innovation intensity and lenders’ monitoring on the relation between financial slack and performance," Journal of Accounting & Organizational Change, Emerald Group Publishing Limited, volume 19, issue 3, pages 494-512, September, DOI: 10.1108/JAOC-05-2022-0078.
• Sharlene Sheetal Narayan Biswas & Chris Akroyd & Norio Sawabe, 2022, "Management control systems effect on the micro-level processes of product innovation," Journal of Accounting & Organizational Change, Emerald Group Publishing Limited, volume 19, issue 2, pages 326-350, June, DOI: 10.1108/JAOC-07-2021-0093.
• Hanan Hasan Almarhabi & Kamran Ahmed & Paul Mather, 2022, "Enduring corporate political connections and loan contracting: evidence from the GCC countries," Journal of Accounting & Organizational Change, Emerald Group Publishing Limited, volume 19, issue 1, pages 89-114, May, DOI: 10.1108/JAOC-08-2021-0117.
• Peterson K. Ozili, 2022, "Determinants of bank income smoothing using loan loss provisions in the United Kingdom," Journal of Economic and Administrative Sciences, Emerald Group Publishing Limited, volume 40, issue 3, pages 641-657, February, DOI: 10.1108/JEAS-09-2021-0192.
• Alberto Clavería Navarrete & Amalia Carrasco Gallego, 2022, "Forensic accounting tools for fraud deterrence: a qualitative approach," Journal of Financial Crime, Emerald Group Publishing Limited, volume 30, issue 3, pages 840-854, May, DOI: 10.1108/JFC-03-2022-0068.
• Kimberly Gleason & Yezen H. Kannan & Christian Rauch, 2022, "Fraud in startups: what stakeholders need to know," Journal of Financial Crime, Emerald Group Publishing Limited, volume 29, issue 4, pages 1191-1221, June, DOI: 10.1108/JFC-12-2021-0264.
• Saeed Rabea Baatwah & Ali Ali Al-Ansi & Ehsan Saleh Almoataz & Zalailah Salleh, 2022, "Toward understanding the self-efficacy of external auditors during COVID-19: empirical testing of traditional sources and virtual audit proficiency," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, volume 21, issue 4, pages 867-894, November, DOI: 10.1108/JFRA-06-2022-0223.
• Yu Zhou & Jiaxin Liu & Dongliang Lei, 2022, "The effect of financial reporting regimes on audit report lags and audit fees: evidence from firms cross-listed in the USA," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, volume 22, issue 4, pages 917-941, June, DOI: 10.1108/JFRA-09-2021-0261.
• Salah Kayed & Rasmi Meqbel, 2022, "Earnings management and tone management: evidence from FTSE 350 companies," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, volume 22, issue 4, pages 842-867, May, DOI: 10.1108/JFRA-10-2021-0373.
• Malik Muneer Abu Afifa & Hien Vo Van & Trang Le Hoang Van, 2022, "Blockchain adoption in accounting by an extended UTAUT model: empirical evidence from an emerging economy," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, volume 21, issue 1, pages 5-44, March, DOI: 10.1108/JFRA-12-2021-0434.
• Dina El Mahdy & Jia Hao & Yu Cong, 2022, "Audit committee financial expertise and information asymmetry," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, volume 22, issue 5, pages 1119-1151, October, DOI: 10.1108/JFRA-12-2021-0440.
• Erekle Pirveli, 2022, "Corporate disclosure timing under IFRS: the case of emerging Georgia," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, volume 22, issue 5, pages 1253-1283, August, DOI: 10.1108/JFRA-12-2021-0443.
• Ana Filipa Duarte & Inês Lisboa & Pedro Carreira, 2022, "Does earnings quality impact firms’ performance? The case of Portuguese SMEs from the mold sector," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, volume 22, issue 4, pages 894-916, May, DOI: 10.1108/JFRA-12-2021-0444.
• Isam Saleh & Yahya Marei & Maha Ayoush & Malik Muneer Abu Afifa, 2022, "Big Data analytics and financial reporting quality: qualitative evidence from Canada," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, volume 21, issue 1, pages 83-104, July, DOI: 10.1108/JFRA-12-2021-0489.
• Adel Almasarwah & Wasfi Alrawabdeh & Walid Masadeh & Munther Al-Nimer, 2022, "Corporate governance: association the spots between institutional enhancement, organisational modification and earnings quality," Journal of Financial Regulation and Compliance, Emerald Group Publishing Limited, volume 30, issue 2, pages 240-262, January, DOI: 10.1108/JFRC-04-2021-0027.
• Abdul Rafay, 2022, "Related party disclosures in financial reporting for Islamic banks," Journal of Islamic Accounting and Business Research, Emerald Group Publishing Limited, volume 13, issue 7, pages 997-1017, April, DOI: 10.1108/JIABR-03-2020-0066.
• Safaa Alsmadi & Ahmad Alkhataybeh & Mohammad Ziad Shakhatreh, 2022, "Corporate cash holdings and disclosure violations: an empirical investigation of Jordanian listed companies," Journal of Islamic Accounting and Business Research, Emerald Group Publishing Limited, volume 13, issue 3, pages 568-580, January, DOI: 10.1108/JIABR-07-2021-0199.
• Zhongtian Li & Jing Jia & Larelle Chapple, 2022, "Board gender diversity and firm risk: international evidence," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 37, issue 4, pages 438-463, March, DOI: 10.1108/MAJ-05-2021-3157.
• Chengang Ye & Yanyan Wang & Yongmin Wu & Ming Jiang & Yasir Shahab & Yang Lu, 2022, "Confucianism and auditor changes: evidence from China," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 37, issue 6, pages 625-656, May, DOI: 10.1108/MAJ-06-2021-3184.
• Hanwen Chen & Siyi Liu & Xin Liu & Jiani Wang, 2022, "Do socially responsible audit firms provide higher audit quality? An investigation of corporate social responsibility activity in audit firms," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 38, issue 2, pages 206-240, October, DOI: 10.1108/MAJ-10-2021-3348.
• Abiot Tessema & Heba Abou-El-Sood, 2022, "Audit rotation, information asymmetry and the role of political connections: international evidence," Meditari Accountancy Research, Emerald Group Publishing Limited, volume 31, issue 5, pages 1352-1385, August, DOI: 10.1108/MEDAR-03-2021-1226.
• Huifa Chen & Yuan George Shan & Qingliang Tang & Junru Zhang, 2022, "Spatial variability and temporal patterns of internal price of carbon: a transitional management perspective," Meditari Accountancy Research, Emerald Group Publishing Limited, volume 31, issue 3, pages 729-761, February, DOI: 10.1108/MEDAR-06-2021-1357.
• Zhuoan Feng & Lina Zixuan Li & Hau Yan Wong & Jilnaught Wong, 2022, "Regulatory intervention and audit quality: new evidence from audit firm suspension," Meditari Accountancy Research, Emerald Group Publishing Limited, volume 31, issue 5, pages 1165-1189, May, DOI: 10.1108/MEDAR-07-2021-1372.
• Quyen Le & Alireza Vafaei & Kamran Ahmed & Shawgat Kutubi, 2022, "Busy boards and accounting conservatism – an Australian perspective," Meditari Accountancy Research, Emerald Group Publishing Limited, volume 31, issue 4, pages 970-1014, April, DOI: 10.1108/MEDAR-10-2021-1466.
• Sungsil Lee, 2022, "Changes in the effect of corporate tax avoidance on the cost of debt over the past 25 years," Pacific Accounting Review, Emerald Group Publishing Limited, volume 34, issue 2, pages 293-309, January, DOI: 10.1108/PAR-03-2021-0031.
• Mahfuja Malik & Eunsup Daniel Shim, 2022, "Empirical examination of the direct and moderating role of corporate social responsibility in top executive compensation," Pacific Accounting Review, Emerald Group Publishing Limited, volume 34, issue 5, pages 708-727, May, DOI: 10.1108/PAR-09-2021-0162.
• Kais Baatour & Moufida Ben Saada, 2022, "Regulatory accounting environment, cultural values and board efficacy in developing countries," PSU Research Review, Emerald Group Publishing Limited, volume 8, issue 2, pages 428-442, June, DOI: 10.1108/PRR-07-2021-0036.
• Yu Jiang & Adrian C.H. Lei & Tao Wang & Chuntao Li, 2022, "Corporate site visits, private information communication, and earnings management: evidence from China," Review of Accounting and Finance, Emerald Group Publishing Limited, volume 21, issue 4, pages 249-273, June, DOI: 10.1108/RAF-06-2021-0147.
• Yuzhu Lu & Liang Shao & Yue Zhang, 2022, "The declining GAAP ETR trend over 1960-2016," Review of Accounting and Finance, Emerald Group Publishing Limited, volume 21, issue 5, pages 398-422, October, DOI: 10.1108/RAF-09-2021-0248.
• Efstathios Magerakis, 2022, "Chief executive officer ability and cash holding decision," Review of Accounting and Finance, Emerald Group Publishing Limited, volume 21, issue 5, pages 449-485, November, DOI: 10.1108/RAF-10-2021-0284.
• Theodoros Kounadeas & Nikolaos Eriotis & Paraskevi Boufounou & Donta Sofia, 2022, "Analysis of the Factors Affecting Tax Evasion in Greece," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), volume 0, issue 1, pages 140-158.
• Castillo-Palacio & M. & Vargas-García & M.L. & Gomez-Lopez & M.J., 2022, "Intellectual Capital and Innovation in Organizational Competitiveness: An Analysis in the Business Process Outsourcing (BPO)," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), volume 0, issue 1, pages 29-48.
• Demetri Tsanacas, 2022, "Valuation Challenges in High Tech Platform Based Corporations," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), volume 0, issue 1, pages 89-100.
• Lianzan Xu & Francis Cai & Ge Zhang, 2022, "Hybrid Earnings Management in the Pre- and Post-SOX," International Journal of Finance, Insurance and Risk Management, International Journal of Finance, Insurance and Risk Management, volume 12, issue 1, pages 22-36.
• Panagiotis Kostopoulos & Christos Tzovas & Constantinos Chalevas & Nicos Sykianakis, 2022, "Alternative Banking Channels in the Greek Banking Sector," International Journal of Finance, Insurance and Risk Management, International Journal of Finance, Insurance and Risk Management, volume 12, issue 2, pages 136-168.
• Vanhaverbeke, Steven & Balsmeier, Benjamin & Doherr, Thorsten, 2022, "Mandatory financial information disclosure and credit ratings," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 22-043.
• Ivana Martinèeviæ & Vesna Sesar & Krešimir Buntak & Ivan Miloloža, 2022, "Accounting and Tax Regulation of Cryptocurrencies," Interdisciplinary Description of Complex Systems - scientific journal, Croatian Interdisciplinary Society Provider Homepage: http://indecs.eu, volume 20, issue 5, pages 640-661.
• Ivica Filipoviæ & Marijana Bartuloviæ & Toni Šušak, 2022, "Earnings Management and Dividend Payments during the Covid-19 Pandemic," Interdisciplinary Description of Complex Systems - scientific journal, Croatian Interdisciplinary Society Provider Homepage: http://indecs.eu, volume 20, issue 5, pages 590-605.
• Cohen, Shira & Kadach, Igor & Ormazabal, Gaizka & Reichelstein, Stefan, 2022, "Executive compensation tied to ESG performance: International evidence," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 22-051.
• Reichelstein, Stefan, 2022, "Corporate carbon emission statements," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 22-052.

2021

• Müller, Raphael & Spengel, Christoph & Weck, Stefan, 2021, "How do investors value the publication of tax information? Evidence from the European public country-by-country reporting," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 21-077.
• Comello, Stephen & Reichelstein, Julia & Reichelstein, Stefan, 2021, "Corporate carbon reduction pledges: An effective tool to mitigate climate change?," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 21-052.
• Gibson, Rajna & Sohn, Matthias & Tanner, Carmen & Wagner, Alexander F., 2021, "Earnings Management and Managerial Honesty: The Investors' Perspectives," LawFin Working Paper Series, Goethe University, Center for Advanced Studies on the Foundations of Law and Finance (LawFin), number 7, DOI: 10.2139/ssrn.2912795.
• Bilicka, Katarzyna & Casi, Elisa & Seregni, Carol & Stage, Barbara M. B., 2024, "Tax strategy disclosure: A greenwashing mandate?," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 21-047, revised 2024.
• Kinga Ociesa, 2021, "Determinants of the capital structure of Polish industrial enterprises," Zeszyty Naukowe Małopolskiej Wyższej Szkoły Ekonomicznej w Tarnowie / The Malopolska School of Economics in Tarnow Research Papers Collection, Malopolska School of Economics in Tarnow, volume 50, issue 2, pages 25-36, June, DOI: 10.25944/znmwse.2021.02.2536.
• Adriana Galant & Dajana Cvek, 2021, "The Effect of Environmental Performance Investments on Financial Performance: Analysis of Croatian Companies," Central European Business Review, Prague University of Economics and Business, volume 2021, issue 5, pages 37-51, DOI: 10.18267/j.cebr.271.
• 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 a výkonnost: Kvalitativní studie]," 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.
• Benedikt Downar & Jürgen Ernstberger & Stefan Reichelstein & Sebastian Schwenen & Aleksandar Zaklan, 2021, "The impact of carbon disclosure mandates on emissions and financial operating performance," Review of Accounting Studies, Springer, volume 26, issue 3, pages 1137-1175, September, DOI: 10.1007/s11142-021-09611-x.
• Russell J. Lundholm, 2021, "FSA in an ETF world," Review of Accounting Studies, Springer, volume 26, issue 4, pages 1428-1455, December, DOI: 10.1007/s11142-020-09571-8.
• Margaret H. Christ & Scott A. Emett & Scott L. Summers & David A. Wood, 2021, "Prepare for takeoff: improving asset measurement and audit quality with drone-enabled inventory audit procedures," Review of Accounting Studies, Springer, volume 26, issue 4, pages 1323-1343, December, DOI: 10.1007/s11142-020-09574-5.
• Richard Kent & Jacqueline Birt, 2021, "IAS 7 and value relevance: the direct method versus the indirect method," Review of Accounting Studies, Springer, volume 26, issue 4, pages 1532-1586, December, DOI: 10.1007/s11142-021-09584-x.
• Tim Baldenius & Xiaojing Meng & Lin Qiu, 2021, "The value of board commitment," Review of Accounting Studies, Springer, volume 26, issue 4, pages 1587-1622, December, DOI: 10.1007/s11142-021-09586-9.
• Lisa Silge & Arnt Wöhrmann, 2021, "Market reaction to asymmetric cost behavior: the impact of long-term growth expectations," Review of Managerial Science, Springer, volume 15, issue 2, pages 309-347, February, DOI: 10.1007/s11846-019-00341-8.
• Lyudmyla Shkulipa, 2021, "Evaluation of accounting journals by coverage of accounting topics in 2018–2019," Scientometrics, Springer;Akadémiai Kiadó, volume 126, issue 9, pages 7251-7327, September, DOI: 10.1007/s11192-021-03875-5.
• Nicholas Belesis & John Sorros & Alkiviadis Karagiorgos & Paraskevas Kousounadis, 2021, "Cumulative effect of IFRS 15 and IFRS 16 on maritime company financial statements: a hypothetical case," SN Business & Economics, Springer, volume 1, issue 3, pages 1-20, March, DOI: 10.1007/s43546-021-00043-y.
• Olivier E. Malay, 2021, "How to Articulate Beyond GDP and Businesses’ Social and Environmental Indicators?," Social Indicators Research: An International and Interdisciplinary Journal for Quality-of-Life Measurement, Springer, volume 155, issue 1, pages 1-25, May, DOI: 10.1007/s11205-020-02583-6.
• Muhammad Iqmal Hisham Kamaruddin & Mustafa Mohd Hanefah, 2021, "Bridging Zakat Impacts Toward Maqasid Shariah and Sustainable Development Goals (SDGs), Influence of Corporatization and Experiences on COVID-19," Springer Books, Springer, chapter 0, in: Mohd Ma'Sum Billah, "Islamic Wealth and the SDGs", DOI: 10.1007/978-3-030-65313-2_20.
• Pieter Buys & Hannelie Nel, 2021, "Development of an Operation-Centric Costing System: The Case of a Water-Recycling Fabrication Facility," Springer Books, Springer, chapter 0, in: Pieter Buys, "Designing Cost Management Systems to Support Business Decision-Making", DOI: 10.1007/978-981-16-1751-5_2.
• Arnu Wyk & Susanna L Middelberg, 2021, "Designing a Budgetary Control Framework: The Case of a Multinational Mining Engineering Company," Springer Books, Springer, chapter 0, in: Pieter Buys, "Designing Cost Management Systems to Support Business Decision-Making", DOI: 10.1007/978-981-16-1751-5_3.
• Elbie Ward & Susanna L Middelberg & Pieter Buys, 2021, "Designing a Cost Management Framework for a Medical Scheme Service Provider in South Africa," Springer Books, Springer, chapter 0, in: Pieter Buys, "Designing Cost Management Systems to Support Business Decision-Making", DOI: 10.1007/978-981-16-1751-5_5.
• Cheng-Wen Lee & Yi Tang Hu, 2021, "Examining Factors Influencing Audit Risk for Professional Accountant in Business," Advances in Management and Applied Economics, SCIENPRESS Ltd, volume 11, issue 1, pages 1-2.
• Jui-I Chang & Chen-Ying Lee & Geng-Yu Lin, 2021, "Real earnings management and borrowing costs: The moderating effect of the directors’ and officers' liability insurance," Advances in Management and Applied Economics, SCIENPRESS Ltd, volume 11, issue 5, pages 1-3.
• Cheng-Wen Lee & Yi Tang Hu, 2021, "The Impact of Corporate Governance Mechanisms on Compliance with IFRS and Financial Reporting Quality," Journal of Applied Finance & Banking, SCIENPRESS Ltd, volume 11, issue 3, pages 1-3.
• Albertina Paula Monteiro & Catarina Cepêda & Amélia Ferreira da Silva & Eduardo Leite & Élvio Camacho, 2021, "The role of accounting information in decision-making and companies’ sustainability development: the Portuguese accountants’ perspective," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 9, issue 1, pages 486-501, September, DOI: 10.9770/jesi.2021.9.1(30).
• Hanna Czaja-Cieszyńska & Dominika Kordela & Beata Zyznarska-Dworczak, 2021, "How to make corporate social disclosures comparable?," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 9, issue 2, pages 268-288, December, DOI: 10.9770/jesi.2021.9.2(18).
• Sunday Oseiweh Ogbeide & Henry Usunobun Ogiugo & Isaac Olufemi Adesuyi, 2021, "Corporate governance mechanisms and financial reporting quality of commercial banks in Nigeria," Insights into Regional Development, VsI Entrepreneurship and Sustainability Center, volume 3, issue 1, pages 136-146, March, DOI: 10.9770/ird.2021.3.1(8).
• Ya-Fang Wang, 2021, "Corporate Social Responsibility, Environmental Pollution, and Stock Market Reaction," International Journal of Business and Economic Sciences Applied Research (IJBESAR), Democritus University of Thrace (DUTH), Kavala Campus, Greece, volume 14, issue 1, pages 40-47, June.
• Jo-Ting Wei, 2021, "Financial Reporting Material Misstatements, Earnings Conservatism and Managerial Replacement Decisions," International Journal of Business and Economic Sciences Applied Research (IJBESAR), Democritus University of Thrace (DUTH), Kavala Campus, Greece, volume 14, issue 1, pages 7-21, June.
• Ricardo Aguado Muñoz & José Luis Retolaza Ávalos & Leire Alcañiz González, 2021, "Social accounting in organizations of the Social Economy: The ARTE program applied to the CLADE Group
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• Winarno, Wahyu Agus & Tjahjadi, Bambang & Irwanto, Andry, 2021, "Time Lag Effects of IT Investment on Firm Performance: Evidence from Indonesia," Jurnal Ekonomi Malaysia, Faculty of Economics and Business, Universiti Kebangsaan Malaysia, volume 55, issue 3, pages 89-101, DOI: http://dx.doi.org/10.17576/JEM-2021.
• Claudia Custodio & Diogo Mendes & Daniel Metzger, 2021, "The impact of financial education of executives on financial practices of medium and large enterprises," NOVAFRICA Working Paper Series, Universidade Nova de Lisboa, Nova School of Business and Economics, NOVAFRICA, number wp2105.
• Tsvetomir Manolov, 2021, "Influence of Covid-19 on the Solvency of Companies in Bulgaria," Izvestia Journal of the Union of Scientists - Varna. Economic Sciences Series, Union of Scientists - Varna, Economic Sciences Section, volume 10, issue 1, pages 169-175, April.
• Atanas Atanasov, 2021, "COVID-19 as a Triggering Event in the Goodwill Impairment Testing," Izvestia Journal of the Union of Scientists - Varna. Economic Sciences Series, Union of Scientists - Varna, Economic Sciences Section, volume 10, issue 3, pages 177-184, December.
• Rumyana Marinova, 2021, "COVID-19 Impact on the Subsequent Assessment of the Competition Rights of Football Players," Izvestia Journal of the Union of Scientists - Varna. Economic Sciences Series, Union of Scientists - Varna, Economic Sciences Section, volume 10, issue 3, pages 194-201, December.
• Slavi Genov, 2021, "Human Capital As Subject Of Accounting," INTERNATIONAL SCIENTIFIC AND PRACTICAL CONFERENCE "HUMAN RESOURCE MANAGEMENT", University of Economics - Varna, issue 1, pages 181-187.
• Kehinde Isiaq Olaiya & Kareem Abidemi Arikewuyo & Ashim Babatunde Shogunro & Lateef Adewale Yunusa, 2021, "Effect of Risk Mitigation on Profitability of Insurance Industries in Nigeria," Business & Management Compass, University of Economics Varna, issue 3, pages 330-343.
• Kimouche Bilal, 2021, "Persistence and Predictive Ability of Earnings: Evidence from France and the UK," Economics and Business, Paradigm, volume 35, issue 1, pages 190-200, January, DOI: 10.2478/eb-2021-0013.
• Meraghni Oualid & Bekkouche Latifa & Demdoum Zakaria, 2021, "Impact of Digital Transformation on Accounting Information Systems – Evidence from Algerian Firms," Economics and Business, Paradigm, volume 35, issue 1, pages 249-264, January, DOI: 10.2478/eb-2021-0017.
• Nikodijević Marija & Novićević Blagoje & Rogan Milovan, 2021, "Empirical Study of the Implementation of Certain Budgeting Concepts in Manufacturing Companies in Serbia," Economic Themes, Paradigm, volume 59, issue 1, pages 61-76, March, DOI: 10.2478/ethemes-2021-0004.
• Bogićević Jasmina & Karapavlović Nemanja & Jovković Biljana, 2021, "Solvency and Fixed Assets Financing of Agriculture, Forestry and Fishing Sector in the Republic of Serbia," Economic Themes, Paradigm, volume 59, issue 1, pages 95-108, March, DOI: 10.2478/ethemes-2021-0006.
• Raičević Jelena, 2021, "Accounting Policies in the Function of Quality Assessment of Financial Statements," Economic Themes, Paradigm, volume 59, issue 3, pages 357-373, September, DOI: 10.2478/ethemes-2021-0020.
• Cathala Christophe, 2021, "Integrating the Cost of the Carbon Footprint within the Income Statement – Tests on Seven Polish Firms," Financial Internet Quarterly (formerly e-Finanse), Paradigm, volume 17, issue 2, pages 32-43, June, DOI: 10.2478/fiqf-2021-0011.
• Ertugrul Melik & Coskun Ali, 2021, "What is a real measure of corporate liquidity," International Journal of Management and Economics, Warsaw School of Economics, Collegium of World Economy, volume 57, issue 1, pages 3-13, March, DOI: 10.2478/ijme-2021-0002.
• Srbinoska Dusica Stevcevska & Srbinoski Igor, 2021, "A study on audit report timeliness: The Macedonian Stock Exchange," International Journal of Management and Economics, Warsaw School of Economics, Collegium of World Economy, volume 57, issue 3, pages 234-254, September, DOI: 10.2478/ijme-2021-0015.
• Morawska Izabela, 2021, "The impact of the IFRS 15 implementation on the revenue-based earnings management in Poland," Journal of Economics and Management, Paradigm, volume 43, issue 1, pages 387-403, May, DOI: 10.22367/jem.2021.43.18.
• Zarzycka Ewelina & Krasodomska Joanna & Dobija Dorota, 2021, "Stakeholder Engagement in Corporate Social Practices and Non-Financial Disclosures: A Systematic Literature Review," Journal of Management and Business Administration. Central Europe, Paradigm, volume 29, issue 1, pages 112-135, March, DOI: 10.7206/cemj.2658-0845.43.
• Puławska Karolina & Dobija Dorota & Piotrowska Katarzyna & Kravchenko Grygorii, 2021, "Audit Committee Formation: The Case of Poland," Journal of Management and Business Administration. Central Europe, Paradigm, volume 29, issue 2, pages 169-212, June, DOI: 10.7206/cemj.2658-0845.50.
• Kravchenko Grygorii, 2021, "International Experts’ Influence on Company Internationalization," Journal of Management and Business Administration. Central Europe, Paradigm, volume 29, issue 4, pages 57-90, December, DOI: 10.7206/cemj.2658-0845.60.
• Kimouche Bilal, 2021, "Measuring Accounting Conservatism in Financial Reports: A Comparison Between France and the United Kingdom," Journal of Social and Economic Statistics, Paradigm, volume 10, issue 1-2, pages 56-75, December, DOI: 10.2478/jses-2021-0005.
• Hong Nguyen Thi Phuong & Thao Nguyen Thi Vo, 2021, "Impacts of Sales Expense and Administrative Cost Stickiness on Earnings Management – Empirical Evidence from Vietnam," Management, Paradigm, volume 25, issue 2, pages 206-231, December, DOI: 10.2478/manment-2019-0080.
• Kimouche Bilal, 2021, "The Effect of Stock Market Listing on Real Earnings Management: Evidence From Algerian Companies," Naše gospodarstvo/Our economy, Paradigm, volume 67, issue 4, pages 96-107, December, DOI: 10.2478/ngoe-2021-0024.
• Deaconu Adela & Ciurdaş Ioana & Bonaci Carmen, 2021, "Challenges Faced By Auditors When Estimating Fair Values. An Experiment in an Emerging Economy," Studia Universitatis Babeș-Bolyai Oeconomica, Paradigm, volume 66, issue 1, pages 36-60, April, DOI: 10.2478/subboec-2021-0003.
• Shkulipa Liudmyla, 2021, "Grouping of Major Changes in Conceptual Framework of Financial Reporting and Analysis of New Challenges," Studia Universitatis „Vasile Goldis” Arad – Economics Series, Paradigm, volume 31, issue 2, pages 20-44, June, DOI: 10.2478/sues-2021-0007.
• Shkulipa Lyudmyla, 2021, "Analysis of Impact of Changes in IFRSs on Convergence of Accounting Systems in World," Studia Universitatis „Vasile Goldis” Arad – Economics Series, Paradigm, volume 31, issue 3, pages 75-103, September, DOI: 10.2478/sues-2021-0015.