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

• 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.
• 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
  [Contabilidad social en organizaciones de la Economía Social: el programa ARTE aplicado al Grup," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 138, pages 73865-73865, DOI: 10.5209/reve.73865.
• 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, Sciendo, 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, Sciendo, 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, Sciendo, 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, Sciendo, 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, Sciendo, 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), Sciendo, 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, Sciendo, 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, Sciendo, 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, Sciendo, 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, Sciendo, 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, Sciendo, 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, Sciendo, 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, Sciendo, 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, Sciendo, 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, Sciendo, 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, Sciendo, volume 31, issue 3, pages 75-103, September, DOI: 10.2478/sues-2021-0015.
• Chyzhevska Lyudmyla & Voloschuk Lidiia & Shatskova Liubov & Sokolenko Liudmyla, 2021, "Digitalization as a Vector of Information Systems Development and Accounting System Modernization," Studia Universitatis „Vasile Goldis” Arad – Economics Series, Sciendo, volume 31, issue 4, pages 18-39, December, DOI: 10.2478/sues-2021-0017.
• Salami Abdulai Agbaje & Uthman Ahmad Bukola & Sanni Mubaraq, 2021, "Bank-Specific Variables and Banks’ Financial Soundness: Empirical Evidence from Nigeria," Zagreb International Review of Economics and Business, Sciendo, volume 24, issue 1, pages 37-66, DOI: 10.2478/zireb-2021-0003.
• Kunnathodi Sudheesh & Kallumukku Balan Nidheesh, 2021, "Earnings Management to Meet Earnings Benchmarks: The Impact on Future Performance," Economic Research Guardian, Mutascu Publishing, volume 11, issue 1, pages 78-102, June.
• Rob Bryer, 2021, "Creating the “Big Mess”:A Marxist History of American Accounting Theory, c.1900–1929," World Scientific Books, World Scientific Publishing Co. Pte. Ltd., number 12372, ISBN: ARRAY(0x62e1a0d0), March.
• Eberhartinger, Eva & Safaei, Reyhaneh & Sureth, Caren & Wu, Yuchen, 2021, "Are risk-based tax audit stretegies rewarded? An analysis of corporate tax avoidance," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 267.
• Breuer, Matthias & Leuz, Christian & Vanhaverbeke, Steven, 2021, "Reporting regulation and corporate innovation," CFS Working Paper Series, Center for Financial Studies (CFS), number 675.
• Martinčević, Ivana & Sesar, Vesna & Buntak, Krešimir, 2021, "Implications of Accounting and Tax Treatment of Cryptocurrencies," Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference (2021), Hybrid Conference, Zagreb, Croatia, IRENET - Society for Advancing Innovation and Research in Economy, Zagreb, "Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference, Hybrid Conference, Zagreb, Croatia, 9-10 September 2021", DOI: 10.54820/EDFK8186.
• Downar, Benedict & Ernstberger, Jürgen & Reichelstein, Stefan & Schwenen, Sebastian & Zaklan, Aleksandar, 2021, "The impact of carbon disclosure mandates on emissions and financial operating performance," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, volume 26, issue 3, pages 1137-1175, DOI: 10.1007/s11142-021-09611-x.
• Román-Aso, Juan A. & Coca Villalba, Fernando & Mastral Franks, Vanessa & Bosch Frigola, Irene, 2021, "Using Principal Component Analysis to create an index of financial conditions in Spain. Differences by firm size and industry," EconStor Preprints, ZBW - Leibniz Information Centre for Economics, number 234038.
• Dahlhoff, Jürgen & Sander, Thomas, 2021, "Keine Nachhaltigkeit bei der Working Capital-Performance? Empirische Einsichten am Beispiel von DAX 30-Unternehmen für die Jahre 2013 bis 2017," EconStor Preprints, ZBW - Leibniz Information Centre for Economics, number 243347.
• Henselmann, Klaus & Meier, Elena, 2021, "The History of Accounting in Germany - Transposition of Accounting Directives," EconStor Preprints, ZBW - Leibniz Information Centre for Economics, number 248386.
• Henselmann, Klaus, 2021, "The Fourth Accounting Directive and Member State Options for Single Accounts," EconStor Preprints, ZBW - Leibniz Information Centre for Economics, number 248387.
• 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.
• 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.
• 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.
• 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.

2020

• Lucie Brabcová, 2020, "Requirements for cash flows reporting in the Czech legislation and their development in time
  [Požadavky na vykazování informací o peněžních tocích v české legislativě a jejich vývoj v čase]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2020, issue 3-4, pages 5-23, DOI: 10.18267/j.cfuc.547.
• Kateřina Knorová & Jana Fibírová, 2020, "Work motivation. Self-determination theory: literature review
  [Motivace v pracovním prostředí. Teorie sebeurčení a její vývoj: Literární rešerše]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2020, issue 3-4, pages 71-93, DOI: 10.18267/j.cfuc.549.
• Michal Šindelář & Tereza Čudová, 2020, "Trust funds in the Czech Republic
  [Svěřenské fondy v České republice]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2020, issue 3-4, pages 39-52, DOI: 10.18267/j.cfuc.550.
• Josef Krupička, 2020, "The Management Accounting Practices in Healthcare: The Case of Czech Public Hospitals," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2020, issue 1, pages 53-66, DOI: 10.18267/j.efaj.233.
• Jana Skálová & Ladislav Mejzlík & Marcel Bareš, 2020, "Vykazování jiného výsledku hospodaření minulých let v českých společnostech
  [Reporting of Prior Period Errors and Changes in Accounting Policies by Czech Companies]," Politická ekonomie, Prague University of Economics and Business, volume 2020, issue 3, pages 245-266, DOI: 10.18267/j.polek.1279.
• Andrea Marchioni & Carlo Alberto Magni & Davide Baschieri, 2020, "Investment and Financing Perspectives for a Solar Photovoltaic Project," MIC 2020: The 20th Management International Conference, University of Primorska Press.
• Marcela BENGESCU, 2020, "Legal Reserves, Provisions And Adjustments For Tax Depreciations," Scientific Bulletin - Economic Sciences, University of Pitesti, volume 19, issue 1, pages 3-8.
• Mariana BANUTA & Mihaela GADOIU, 2020, "Assessments Concerning The Use Of Accounting And Fiscal Information For The Substantiation Of Investment Decisions," Scientific Bulletin - Economic Sciences, University of Pitesti, volume 19, issue 1, pages 9-21.
• Luca Larcher & Francis Breedon, 2020, "Discounting and the market valuation of defined benefit pensions," Working Papers, Queen Mary University of London, School of Economics and Finance, number 932, Sep.
• Albulena Shala & Valentin Toçi & Skender Ahmeti, 2020, "Income smoothing through loan loss provisions in south and Eastern European banks," Zbornik radova Ekonomskog fakulteta u Rijeci/Proceedings of Rijeka Faculty of Economics, University of Rijeka, Faculty of Economics and Business, volume 38, issue 2, pages 429-452.
• Toni Šušak, 2020, "The effect of regulatory changes on relationship between earnings management and financial reporting timeliness: The case of COVID-19 pandemic," Zbornik radova Ekonomskog fakulteta u Rijeci/Proceedings of Rijeka Faculty of Economics, University of Rijeka, Faculty of Economics and Business, volume 38, issue 2, pages 453-473.
• Alp Aytac & Umit Gucenme Gencoglu, 2020, "Comparison of TFRS, BOBI FRS, KUMI FRS and General Communiqué on Application of Accounting System (MSUGT) in terms of Tangible Fixed Assets and Depreciation," Business and Economics Research Journal, Bursa Uludag University, Faculty of Economics and Administrative Sciences, volume 11, issue 3, pages 753-767.
• Sophia Khalid & Ansar Waseem, 2020, "Contribution of Balanced Scorecard Implementation inPerformance Management System to Enhance Job Satisfaction: Empirical Evidence from FMCG Sector of Pakistan," Sukkur IBA Journal of Management and Business, Sukkur IBA University, volume 7, issue 1, pages 40-54.
• Olufolakemi Afrogha & Femi Oladele & Olatunde Wright, 2020, "Influencing Factors On Academic Performance In Bowen University: The Perceptions Of Accounting Undergraduate Students," International Journal of Contemporary Accounting Issues-IJCAI (formerly International Journal of Accounting & Finance IJAF), The Institute of Chartered Accountants of Nigeria (ICAN), volume 9, issue 2, pages 120-140.
• Karampal Narwal & Shweta Pathneja, 2020, "Banking Industry and Non-Performing Assets: A Literature Review," International Journal of Banking, Risk and Insurance, Publishing India Group, volume 8, issue 1, pages 1-14.
• Kavita Jangra, 2020, "Operating Efficiency of Indian Public Sector Banks in Light of Basel III Norms," International Journal of Banking, Risk and Insurance, Publishing India Group, volume 8, issue 1, pages 15-25.
• Sudhir Chandra Das & Sarika Chaurasia, 2020, "Magnitude of Human Resource (HR) Challenges and Their Dependency on Select Demographic Diversity: Experiences from Commercial Banks in India," International Journal of Banking, Risk and Insurance, Publishing India Group, volume 8, issue 1, pages 26-42.
• Osdais Iraelio Zulueta Gavilanes & Happy Salas Fuente & Judith Tomas Pérez, 2020, "Integración de las actividades ambientales en el sistema contable de las sucursales del Bandec Guantánamo," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, volume 4, issue 1, pages 10-31.
• Bryan Emmanuel Díaz Galano & Happy Salas Fuente, 2020, "Procedimiento para integrar las actividades medioambientales en la información contable de las instituciones hospitalarias cubanas," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, volume 4, issue 1, pages 32-43.
• Karina Rodríguez Cabrera & Pilarin Baujín Pérez, 2020, "Procedimiento para la evaluación y perfeccionamiento del sistema de información contable-financiero," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, volume 4, issue 1, pages 44-50.
• Raudelis Peña Breffe & José Carlos del Toro Ríos, 2020, "Los procesos de las actividades agrícolas y su relación con la NIC 41 Agricultura," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, volume 4, issue 1, pages 51-62.
• Yuri Díaz González & Pilarin Baujín Pérez, 2020, "Procedimiento para la identificación, cuantificación y registro contable de los pasivos ambientales en la industria petrolera cubana," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, volume 4, issue 1, pages 63-72.
• Raudelis Peña Breffe, 2020, "Necesidad de una Norma Contable para la Agricultura en Cuba. Una panorámica desde Problemas Sociales de la Ciencia y la Tecnología," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, volume 4, issue 2, pages 11-25.
• Yaisel Rodríguez Hernández & Alexander Tomás Lías González & Alba Sánchez Arencibia, 2020, "Procedimiento para el control de los costos en la ganadería bovina," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, volume 4, issue 3, pages 11-18.
• Yaqueline Álvarez Gutierrez & Jessika Maite Wilson Álvarez, 2020, "Método ABC para mejorar la gestión de los inventarios en la Empresa Comercializadora Escambray Guantánamo," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, volume 4, issue 3, pages 19-28.
• Sandra Eva Lomelí Rodríguez & Sandra del Carmen Canale & Melisa Bergese & Erenesto guzmán Aguilar, 2020, "El costo del factor trabajo como elemento diferenciador para la inserción en las Cadenas Globales de Valor. Análisis comparado del sector manufacturero en Argentina-México," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, volume 4, issue 3, pages 57-71.
• José Carlos del Toro Ríos, 2020, "Sistema de Contabilidad Gubernamental," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, volume 4, issue 4, pages 1-8.
• Rafael Fernández Elías & Gabriela Cera Hernández & Kevin Adriano Castro, 2020, "Contabilidad en la nube: una alternativa para el teletrabajo," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, volume 4, issue 4, pages 19-31.
• Clarivel Borrell Valenciano, 2020, "El inventario en la cadena de suministros: evolución histórica, conceptualización y actualidad en Cuba," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, volume 4, issue 4, pages 32-41.
• Jorge Wilson Kindelán & Antonio Toledo Dorrego & Frank Hierrezuelo Betancourt, 2020, "La Cadena de Valores en la UEB de Acopio “Santiago”," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, volume 4, issue 4, pages 54-76.
• Tania Williams Piedra & Antonio Sánchez Batista, 2020, "La gestión de costos ABC y su impacto en la administración de justicia," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, volume 4, issue 4, pages 96-114.
• Luisa María Rodríguez Fajardo, 2020, "Planeación estratégica, riesgos y Cuadro de mando Integral, en Moneda Libremente Convertible en la empresa CIMEX Sucursal Matanzas," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, volume 4, issue 4, pages 77-95.
• Ioana-Andreea CIOLOMIC & Ioana Natalia BELEIU, 2020, "State-Owned Enterprises in the Context of Contemporary Transformations," REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, volume 21, issue 2, pages 177-187, May.
• Ahmad Adel Jamil Abdallah & Jumana Yousef Ahmad Musallam & Ayman Bader, 2020, "The Role of the Audit Committee in Improving Voluntary Disclosure “Field Study on Jordanian Insurance Companies"," Review of Applied Socio-Economic Research, Pro Global Science Association, volume 19, issue 1, pages 05-16, June.
• Fares Alsufy & Malik Abu Afifa & Mohammed Zakaria Soda, 2020, "Mediating Effects of Liquidity in the Relationship between Earnings Quality and Market Value of the Share Price: Evidence from Jordan," Review of Applied Socio-Economic Research, Pro Global Science Association, volume 19, issue 1, pages 17-32, June.
• Dinithi Ranasinghe & Paul Mather & Suzanne Young, 2020, "Board structure and earnings persistence: The mediation effect of board processes," Australian Journal of Management, Australian School of Business, volume 45, issue 2, pages 266-293, May, DOI: 10.1177/0312896219851553.
• Hai Wu & Anne-Maree Thomas & Sue Wright, 2020, "Using the R&D capitalisation choice to explain the scale benefits of R&D investment," Australian Journal of Management, Australian School of Business, volume 45, issue 4, pages 579-606, November, DOI: 10.1177/0312896219897749.
• S. Putri A. & . Azwardi & . Sa’adah & С. Путри А. & . Азварди & . Саада, 2020, "Влияние интеллектуального капитала, доходности и дивидендов на рыночную капитализацию // Impact of Intellectual Capital, Profitability and Dividend on Market Capitalization," Финансы: теория и практика/Finance: Theory and Practice // Finance: Theory and Practice, ФГОБУВО Финансовый университет при Правительстве Российской Федерации // Financial University under The Government of Russian Federation, volume 24, issue 3, pages 174-182.
• Fernando Zanella & Peter Oyelere, 2020, "Are non-sticky costs endemic in the Arabian Gulf Region? Evidence from publicly listed companies," Proceedings of International Academic Conferences, International Institute of Social and Economic Sciences, number 10012411, Feb.
• Magaji Abba & Muhammad Auwal Kabir & Abdulkadir Abubakar, 2020, "Environmental Disclosures Effect on Cost of Capital Structure Financing of the Nigerian Listed Companies," Proceedings of Business and Management Conferences, International Institute of Social and Economic Sciences, number 10112442, Feb.
• Tanja ?estanj-Peri? & Suzana Keglevi? Kozjak, 2020, "The Concept of Prudence in Theory and Practice," International Journal of Economic Sciences, International Institute of Social and Economic Sciences, volume 9, issue 1, pages 156-178, June.
• Michal ?indelá? & Barbora Janasová, 2020, "Are accounting services threatened by moving to shared service centers? - An empirical evidence of czech companies," International Journal of Economic Sciences, International Institute of Social and Economic Sciences, volume 9, issue 2, pages 111-127, December.
• Katarzyna Trzpiola, 2020, "Nieruchomosci inwestycyjne – niechciana (?) kategoria aktywów – analiza wybranych problemów i wnioski z dyskusji na lamach czasopisma SKwP „Rachunkowosc” (Investment real estate – unwanted (?) categor," Research Reports, University of Warsaw, Faculty of Management, volume 2, issue 33, pages 68-79.
• Eleonora Stancheva-Todorova, 2020, "Accounting For Cryptocurrencies – Some Unanswered Questions And Unresolved Issues," Yearbook of the Faculty of Economics and Business Administration, Sofia University, Faculty of Economics and Business Administration, Sofia University St Kliment Ohridski - Bulgaria, volume 19, issue 1, pages 219-241, December.
• Christos Tsatsis, 2020, "Lessons From The Evolution Of The Accounting Tool: From The Genesis Up To The Roman Period," Working Papers CEB, ULB -- Universite Libre de Bruxelles, number 20-010, Sep.
• Koray TUAN & Metin BORAK, 2020, "Earnings Management and Financial Performance: An Empirical Investigation of the Istanbul Stock Exchange," Sosyoekonomi Journal, Sosyoekonomi Society, issue 28(44).
• Patrick Velte, 2020, "Determinants and consequences of clawback provisions in management compensation contracts: a structured literature review on empirical evidence," Business Research, Springer;German Academic Association for Business Research, volume 13, issue 3, pages 1417-1450, November, DOI: 10.1007/s40685-020-00135-9.
• Kanitsorn Terdpaopong & Robert C. Rickards & Penprapak Manapreechadeelert, 2020, "The 2011 floods’ impact on the Thai industrial estates’ financial stability: a ratio analysis with policy recommendations," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, volume 22, issue 3, pages 1991-2014, March, DOI: 10.1007/s10668-018-0274-0.
• Wilson X. B. Li & Tina T. He & Andrew Marshall & Gordon Y. N. Tang, 2020, "An empirical analysis of accounting conservatism surrounding share repurchases," Eurasian Business Review, Springer;Eurasia Business and Economics Society, volume 10, issue 4, pages 609-627, December, DOI: 10.1007/s40821-019-00145-6.
• Christian Lohmann & Thorsten Ohliger, 2020, "Bankruptcy prediction and the discriminatory power of annual reports: empirical evidence from financially distressed German companies," Journal of Business Economics, Springer, volume 90, issue 1, pages 137-172, February, DOI: 10.1007/s11573-019-00938-1.
• Kay Blaufus & Franziska Hoffmann, 2020, "The effect of simplified cash accounting on tax and financial accounting compliance costs," Journal of Business Economics, Springer, volume 90, issue 2, pages 173-205, March, DOI: 10.1007/s11573-019-00943-4.
• Sara Bormann & Debbie Claassen & Christian Hofmann & Nina Schwaiger, 2020, "Conservative traits and managerial forecasting style," Journal of Business Economics, Springer, volume 90, issue 3, pages 335-368, April, DOI: 10.1007/s11573-019-00957-y.
• Florian Kiy & Theresa Zick, 2020, "Effects of declining bank health on borrowers’ earnings quality: evidence from the European sovereign debt crisis," Journal of Business Economics, Springer, volume 90, issue 4, pages 615-673, May, DOI: 10.1007/s11573-020-00968-0.
• Philipp Schreck, 2020, "Volume or value? How relative performance information affects task strategy and performance," Journal of Business Economics, Springer, volume 90, issue 5, pages 733-755, June, DOI: 10.1007/s11573-020-00974-2.
• Christian Lohmann & Nils Crasselt, 2020, "Accounting for provisions: an economic analysis of intertemporal cost allocations and their incentive properties," Journal of Business Economics, Springer, volume 90, issue 5, pages 825-844, June, DOI: 10.1007/s11573-020-00981-3.
• Peter Gordon Roetzel & Burkhard Pedell & Daniel Groninger, 2020, "Information load in escalation situations: combustive agent or counteractive measure?," Journal of Business Economics, Springer, volume 90, issue 5, pages 757-786, June, DOI: 10.1007/s11573-020-00987-x.
• Gulraze Wakil, 2020, "Firm size proxies and the value relevance of predictive stock return models," Journal of Economics and Finance, Springer;Academy of Economics and Finance, volume 44, issue 3, pages 434-457, July, DOI: 10.1007/s12197-019-09491-7.
• Yuri Biondi & Simone Righi, 2020, "Much ado about making money: the impact of disclosure, news and rumors on the formation of security market prices over time," Journal of Economic Interaction and Coordination, Springer;Society for Economic Science with Heterogeneous Interacting Agents, volume 15, issue 2, pages 333-362, April, DOI: 10.1007/s11403-017-0201-8.
• Brian D. Knox, 2020, "A strategy map’s effect on the feedback that middle managers pass along to upper management," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, volume 30, issue 4, pages 381-404, February, DOI: 10.1007/s00187-020-00293-1.
• Mareike Bergmann & Christian Brück & Thorsten Knauer & Anja Schwering, 2020, "Digitization of the budgeting process: determinants of the use of business analytics and its effect on satisfaction with the budgeting process," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, volume 31, issue 1, pages 25-54, April, DOI: 10.1007/s00187-019-00291-y.
• Thorsten Knauer & Nicole Nikiforow & Sebastian Wagener, 2020, "Determinants of information system quality and data quality in management accounting," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, volume 31, issue 1, pages 97-121, April, DOI: 10.1007/s00187-020-00296-y.
• Kohsuke Matsuoka, 2020, "Exploring the interface between management accounting and marketing: a literature review of customer accounting," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, volume 31, issue 3, pages 157-208, September, DOI: 10.1007/s00187-020-00299-9.
• Lisa-Marie Wibbeke & Maik Lachmann, 2020, "Psychology in management accounting and control research: an overview of the recent literature," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, volume 31, issue 3, pages 275-328, September, DOI: 10.1007/s00187-020-00302-3.
• Per Ståle Knardal & Trond Bjørnenak, 2020, "Managerial characteristics and budget use in festival organizations," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, volume 31, issue 4, pages 379-402, December, DOI: 10.1007/s00187-020-00305-0.
• Marius Gros & Alexander Nevrela, 2020, "Revisiting the effectiveness of the German accounting enforcement reforms: a replication study," Management Review Quarterly, Springer, volume 70, issue 1, pages 135-164, February, DOI: 10.1007/s11301-019-00162-9.
• Jeong-Hun Sin, 2020, "A study on the financial efficiency analysis method by redesigning the DEA model," OPSEARCH, Springer;Operational Research Society of India, volume 57, issue 2, pages 347-363, June, DOI: 10.1007/s12597-019-00433-9.
• Panagiotis E. Dimitropoulos, 2020, "Cash Holding Determinants in the Greek Hotel Industry: SMEs Versus Large Firms," Springer Proceedings in Business and Economics, Springer, in: Vicky Katsoni & Thanasis Spyriadis, "Cultural and Tourism Innovation in the Digital Era", DOI: 10.1007/978-3-030-36342-0_45.
• Jeffrey L. Callen & Matthew R. Lyle, 2020, "The term structure of implied costs of equity capital," Review of Accounting Studies, Springer, volume 25, issue 1, pages 342-404, March, DOI: 10.1007/s11142-019-09513-z.
• Ravi Dharwadkar & David Harris & Linna Shi & Nan Zhou, 2020, "The initiation of audit committee interlocks and the contagion of accounting policy choices: evidence from special items," Review of Accounting Studies, Springer, volume 25, issue 1, pages 120-158, March, DOI: 10.1007/s11142-019-09516-w.
• Timothy A. Seidel & Chad A. Simon & Nathaniel M. Stephens, 2020, "Management bias across multiple accounting estimates," Review of Accounting Studies, Springer, volume 25, issue 1, pages 1-53, March, DOI: 10.1007/s11142-019-09518-8.
• Oliver Dürr & Markus Nisch & Anna Rohlfing-Bastian, 2020, "Incentives in optimally sized teams for projects with uncertain returns," Review of Accounting Studies, Springer, volume 25, issue 1, pages 313-341, March, DOI: 10.1007/s11142-019-09529-5.
• Asher Curtis & Sarah McVay & Sara Toynbee, 2020, "The changing implications of research and development expenditures for future profitability," Review of Accounting Studies, Springer, volume 25, issue 2, pages 405-437, June, DOI: 10.1007/s11142-019-09528-6.
• Jeffrey Ng & Walid Saffar & Janus Jian Zhang, 2020, "Policy uncertainty and loan loss provisions in the banking industry," Review of Accounting Studies, Springer, volume 25, issue 2, pages 726-777, June, DOI: 10.1007/s11142-019-09530-y.
• Kyungha Kari Lee & Carolyn B. Levine, 2020, "Audit partner identification and audit quality," Review of Accounting Studies, Springer, volume 25, issue 2, pages 778-809, June, DOI: 10.1007/s11142-020-09533-0.
• Michael D. Stuart & Richard H. Willis, 2020, "Use of independent valuation specialists in valuing employee stock options: evidence from IPOs," Review of Accounting Studies, Springer, volume 25, issue 2, pages 438-473, June, DOI: 10.1007/s11142-020-09534-z.
• Partha Mohanram & Brian White & Wuyang Zhao, 2020, "Stock-based compensation, financial analysts, and equity overvaluation," Review of Accounting Studies, Springer, volume 25, issue 3, pages 1040-1077, September, DOI: 10.1007/s11142-020-09541-0.
• Bingxu Fang & Ole-Kristian Hope & Zhongwei Huang & Rucsandra Moldovan, 2020, "The effects of MiFID II on sell-side analysts, buy-side analysts, and firms," Review of Accounting Studies, Springer, volume 25, issue 3, pages 855-902, September, DOI: 10.1007/s11142-020-09545-w.
• Dan Amiram & Serene Huang & Shiva Rajgopal, 2020, "Does financial reporting misconduct pay off even when discovered?," Review of Accounting Studies, Springer, volume 25, issue 3, pages 811-854, September, DOI: 10.1007/s11142-020-09548-7.
• Nilabhra Bhattacharya & Bidisha Chakrabarty & Xu (Frank) Wang, 2020, "High-frequency traders and price informativeness during earnings announcements," Review of Accounting Studies, Springer, volume 25, issue 3, pages 1156-1199, September, DOI: 10.1007/s11142-020-09550-z.
• Kai Du & Steven Huddart, 2020, "Economic persistence, earnings informativeness, and stock return regularities," Review of Accounting Studies, Springer, volume 25, issue 4, pages 1263-1300, December, DOI: 10.1007/s11142-020-09531-2.
• Jaewoo Kim & Bryce Schonberger & Charles Wasley & Hunter Land, 2020, "Intertemporal variation in the information content of aggregate earnings and its effect on the aggregate earnings-return relation," Review of Accounting Studies, Springer, volume 25, issue 4, pages 1410-1443, December, DOI: 10.1007/s11142-020-09538-9.
• Nicole L. Cade & Lisa Koonce & Kim I. Mendoza, 2020, "Using video to disclose forward-looking information: the effect of nonverbal cues on investors’ judgments," Review of Accounting Studies, Springer, volume 25, issue 4, pages 1444-1474, December, DOI: 10.1007/s11142-020-09539-8.
• Congcong Li & An-Ping Lin & Hai Lu & Kevin Veenstra, 2020, "Gender and beauty in the financial analyst profession: evidence from the United States and China," Review of Accounting Studies, Springer, volume 25, issue 4, pages 1230-1262, December, DOI: 10.1007/s11142-020-09542-z.
• Daniela Hohenfels & Reiner Quick, 2020, "Non-audit services and audit quality: evidence from Germany," Review of Managerial Science, Springer, volume 14, issue 5, pages 959-1007, October, DOI: 10.1007/s11846-018-0306-z.
• Andreas Andrikopoulos & Michael Bekiaris & Konstantinos Kostaris, 2020, "Stars in a small world: social networks in auditing research," Scientometrics, Springer;Akadémiai Kiadó, volume 122, issue 1, pages 625-643, January, DOI: 10.1007/s11192-019-03272-z.
• Thomas Günther & Werner Gleißner & Christian Walkshäusl, 2020, "What happened to financially sustainable firms in the Corona crisis?," Sustainability Nexus Forum, Springer, volume 28, issue 3, pages 83-90, December, DOI: 10.1007/s00550-020-00503-3.
• Bo-Hung Chiou & Shen-Ho Chang, 2020, "Influence of Investment Efficiency by Managers and Accounting Conservatism on Idiosyncratic Risks to Investors," Advances in Management and Applied Economics, SCIENPRESS Ltd, volume 10, issue 1, pages 1-8.
• Shen-Ho Chang end Fu-Cheng Chang, 2020, "Impact of Labor and Capital Investment on Investor Idiosyncratic Risk," Advances in Management and Applied Economics, SCIENPRESS Ltd, volume 10, issue 3, pages 1-5.
• Yi-Hsing Liao & Pih-Shuw Chen & Teng-Sheng Sang & Chia-Hsuan Tseng, 2020, "Does Client Importance Matter to Book-Tax Differences?," Journal of Applied Finance & Banking, SCIENPRESS Ltd, volume 10, issue 5, pages 1-17.
• Florian Meier, 2020, "The Age of Cheap Money and Passive Investing: Are Pro Forma Earnings Value Relevant?," Journal of Finance and Investment Analysis, SCIENPRESS Ltd, volume 9, issue 2, pages 1-1.
• Christos N. Christodoulou-Volos, 2020, "Allowance for Doubtful Accounts and Earning Management: An Empirical Study of Chinese Listed Companies," Journal of Finance and Investment Analysis, SCIENPRESS Ltd, volume 9, issue 3, pages 1-4.
• Monika Wakuła, 2020, "The importance of accounting and reporting in the process of finance management in a basic unit of the territorial government," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 7, issue 3, pages 1996-2011, March, DOI: 10.9770/jesi.2020.7.3(37).
• Lela Nurlaela Wati & Ramdany & Momon, 2020, "Does corporate governance affect financial reporting quality of politically connected firms?," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 7, issue 3, pages 2126-2143, March, DOI: 10.9770/jesi.2020.7.3(45).
• Aksana A. Turgaeva & Liudmila V. Kashirskaya & Yulia A. Zurnadzhyants & Olga A. Latysheva & Irina V. Pustokhina & Andrei V. Sevbitov, 2020, "Assessment of the financial security of insurance companies in the organization of internal control," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 7, issue 3, pages 2243-2254, March, DOI: 10.9770/jesi.2020.7.3(52).
• Liudmila V. Kashirskaya & Alexey A. Sitnov & Dilmurod Аsh. Davlatzoda & Tatiana M. Vorozheykina, 2020, "Knowledge audit as a key tool for business research in the information society," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 7, issue 3, pages 2299-2319, March, DOI: 10.9770/jesi.2020.7.3(56).
• Bambang Tjahjadi & Iman Harymawan & Nur Sigit Warsidi, 2020, "Implementation of integrated reporting: a cross-countries' study," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 7, issue 4, pages 2832-2850, June, DOI: 10.9770/jesi.2020.7.4(17).
• Ivita Faituša & Rasa Subačienė & Aida Mačerinskienė, 2020, "Challenges of outsourcing accounting in Latvia and Lithuania," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 7, issue 4, pages 2883-2896, June, DOI: 10.9770/jesi.2020.7.4(20).
• Roman P. Bulyga & Alexey A. Sitnov & Liudmila V. Kashirskaya & Irina V. Safonova, 2020, "Transparency of credit institutions," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 7, issue 4, pages 3158-3172, June, DOI: 10.9770/jesi.2020.7.4(38).
• Rizky Eriandani & Kashan Pirzada & Melly Karina Kurniawan, 2020, "The role of auditor characteristics: earnings management and audit committee effectiveness," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 7, issue 4, pages 3242-3252, June, DOI: 10.9770/jesi.2020.7.4(44).
• Enni Savitri & Andreas Andreas & Almasdi Syahza & Tatang Ary Gumanti & Nik Herda Nik Abdullah, 2020, "Corporate governance mechanism and financial performance: role of earnings management," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 7, issue 4, pages 3395-3409, June, DOI: 10.9770/jesi.2020.7.4(54).
• Somnuk Aujirapongpan & Yaninee Songkajorn & Supit Ritkaew & Sirichai Deelers, 2020, "Japan's digital advance policy towards performance in multilateral ASEAN's innovation business," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 8, issue 1, pages 1081-1094, September, DOI: 10.9770/jesi.2020.8.1(72).
• Mariya M. Shygun & Nataliia A. Ostapiuk & Oksana V. Zayachkivska & Natalia V. Goylo, 2020, "The influence of the classification of non-current assets as holding for sales on the liquidity of the company’s balance sheet," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 8, issue 1, pages 430-441, September, DOI: 10.9770/jesi.2020.8.1(30).
• Artur Jacek Kożuch, 2020, "Dysfunctions of the process of managing finance in Polish communes - the perspective of management sciences," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 8, issue 1, pages 442-453, September, DOI: 10.9770/jesi.2020.8.1(31).
• Dinmukhamed Kelesbayev & Hayrulla Kozhabayev & Gulmira Mombekova & Rima Yermankulova & Botakoz Dandayeva, 2020, "An application for reduction of the non-value activities by Kaizen costing method in the Kentau Transformer Plant," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 8, issue 2, pages 182-194, December, DOI: 10.9770/jesi.2020.8.2(11).
• Peter Ehizokhale Okpamen & Sunday Oseiweh Ogbeide, 2020, "Board director reputation capital and financial performance of listed firms in Nigeria," Insights into Regional Development, VsI Entrepreneurship and Sustainability Center, volume 2, issue 4, pages 765-773, December, DOI: 10.9770/ird.2020.2.4(3).
• Ya-Fang Wang & Yen-Fang Kuo, 2020, "Exploring the Family Effect on Innovative Capacity and Earnings Management," International Journal of Business and Economic Sciences Applied Research (IJBESAR), Democritus University of Thrace (DUTH), Kavala Campus, Greece, volume 13, issue 2, pages 39-61, September.
• Marcelo Ortiz, 2020, "Financial disclosure environment and the cash policy of private firms," Economics Working Papers, Department of Economics and Business, Universitat Pompeu Fabra, number 1692, Jan.