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

• Mansour Saaydah, 2021, "Factors Causing Discretionary Auditor Change in the Insurance Industry: Evidence from Jordan," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), volume 0, issue 2, pages 344-362.
• Aggelia Xanthopoulou & Andreas Delegos & Petros Kalantonis & Panagiotis Arsenos, 2021, "Exploring the Effect of Corporate Governance on the Audit Effort: The Case of Greek Port Authorities," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), volume 0, issue 4, pages 111-129.
• Nurul Hidayah & Lucky Nugroho & Hendy Prihanto, 2021, "The Determinant Factors of Sustainability Report Quality and Corporate Performance: An Empirical Study," International Journal of Finance, Insurance and Risk Management, International Journal of Finance, Insurance and Risk Management, volume 11, issue 1, pages 24-37.
• D. Balios & I. Basiakos & N. Eriotis & P. Kotsilaras & E. Thalassinos, 2021, "Financial Reporting Quality before and after the Greek Accounting Standards Adoption using NiCE Qualitative Characteristics Measurement Perspective of Competencies Towards Uniformity in Family Business," International Journal of Finance, Insurance and Risk Management, International Journal of Finance, Insurance and Risk Management, volume 11, issue 2, pages 28-41.
• D. Balios & I. Basiakos & N. Eriotis & P. Kotsilaras & E. Thalassinos, 2021, "Factors Affecting the Quality of Financial Reporting after the Adoption of the New Greek Accounting Standards," International Journal of Finance, Insurance and Risk Management, International Journal of Finance, Insurance and Risk Management, volume 11, issue 3, pages 3-26.
• Malgorzata Wegrzynska, 2021, "Improving the Quality of Reporting Information in the Annual Financial Statements of Farms: A Case Study of Poland and Spain," European Research Studies Journal, European Research Studies Journal, volume 0, issue 2 - Part , pages 1180-1193.
• Malgorzata Wegrzynska & Alina Nowotarska, 2021, "Measuring and Valuation of Biological Assets: A Research Study," European Research Studies Journal, European Research Studies Journal, volume 0, issue 2 - Part , pages 331-345.
• Magdalena Wojcik-Jurkiewicz & Marek Masztalerz & Grzegorz Lew & Adam Lulek & Beata Sadowska, 2021, "The Impact of Chemical Companies on the Environment and Local Communities in the Aspect of Business Model," European Research Studies Journal, European Research Studies Journal, volume 0, issue 2 - Part , pages 548-563.
• Magdalena Janowicz, 2021, "Business Combination Under Common Control (BCUCC) - What Kind of Disclosure is Enough? The Polish Experience," European Research Studies Journal, European Research Studies Journal, volume 0, issue 2 - Part , pages 1004-1013.
• Damian Lazarczyk, 2021, "Costs in a Film’s Production Process," European Research Studies Journal, European Research Studies Journal, volume 0, issue 2 - Part , pages 1069-1080.
• Malgorzata Wegrzynska, 2021, "Linking of Financial Data with Non-Financial Information on CSR of Companies Listed on the Warsaw Stock Exchange," European Research Studies Journal, European Research Studies Journal, volume 0, issue 3 - Part , pages 851-873.
• Piotr Luty & Milos Petkovic, 2021, "Does Adoption of Latest Modifications of IAS 16 Influence on Company’s Profitability? Evidence from European Companies," European Research Studies Journal, European Research Studies Journal, volume 0, issue 3 - Part , pages 899-917.
• Iwona Franczak, 2021, "Creative Accounting in Poland’s Sub-Sector of Local Governments," European Research Studies Journal, European Research Studies Journal, volume 0, issue 4 - Part , pages 997-1017.
• Christou Anna & Eriotis Nikolaos & Lomis Ioannis & Papadakis Spyros & Thalassinos Eleftherios, 2021, "The Greek VAT Gap: The Influence of Individual Economic Sectors," European Research Studies Journal, European Research Studies Journal, volume 0, issue 4 - Part , pages 851-882.
• Elzbieta Izabela Szczepankiewicz & Joanna Blazynska & Beata Zaleska, 2021, "Comply or Explain Principle in the Context of Corporate Governance in Companies Listed at the Warsaw Stock Exchange," European Research Studies Journal, European Research Studies Journal, volume 0, issue Special 1, pages 281-310.
• Boguslaw Waclawik, 2021, "Corporate Reporting in the Time of COVID-19: Analysis of Information Disclosed by Selected Companies Listed on the Warsaw Stock Exchange," European Research Studies Journal, European Research Studies Journal, volume 0, issue Special 1, pages 386-402.
• Agnieszka Judkowiak, 2021, "Disclosure Practices of Information in the Field of Financial Instruments: Evidence from Polish Companies Listed in the Warsaw Stock Exchange," European Research Studies Journal, European Research Studies Journal, volume 0, issue Special 1, pages 468-493.
• Anna Surma-Syta & Adrian Majek, 2021, "The Use of Financial Accounting by Small and Medium Enterprises in Poland," European Research Studies Journal, European Research Studies Journal, volume 0, issue Special 1, pages 453-462.
• Anna Surma-Syta & Adrian Majek, 2021, "The Use of Accounting for Financial Management by Small and Medium Enterprises in Poland," European Research Studies Journal, European Research Studies Journal, volume 0, issue Special 1, pages 741-750.
• Giulio Greco & Lorenzo Neri, 2021, "Accounting discretion in family firms: The case of goodwill write-off. Evidence from US firms," FINANCIAL REPORTING, FrancoAngeli Editore, volume 2021, issue 1, pages 5-28.
• Chiara Crovini & Giovanni Ossola, 2021, "Is risk reporting a possible link between financial and management accounting in private firms?," FINANCIAL REPORTING, FrancoAngeli Editore, volume 2021, issue 1, pages 29-60.
• Thomas Ryttersgaard, 2021, "Bridge over troubled water: Is it possible to define other comprehensive income?," FINANCIAL REPORTING, FrancoAngeli Editore, volume 2021, issue 1, pages 61-87.
• Elisa Roncagliolo & Francesco Avallone, 2021, "The complexity in measuring M&A performance: Is a multi-dimensional approach enough?," FINANCIAL REPORTING, FrancoAngeli Editore, volume 2021, issue 1, pages 89-117.
• Carlo Bagnoli & Antonio Costantini & Maurizio Massaro, 2021, "Improving business model disclosure in the annual report: Insights from an interventionist research project," FINANCIAL REPORTING, FrancoAngeli Editore, volume 2021, issue 2, pages 81-117.
• Brigitte Eierle & Sven Hartlieb & Andreas Kress & Francesco Mazzi, 2021, "Hedge Accounting and Firms’ Future Investment Spending," Working Papers - Business, Universita' degli Studi di Firenze, Dipartimento di Scienze per l'Economia e l'Impresa, number wp2021_01.rdf.
• Marco Bellucci & Damiano Cesa Bianchi & Giacomo Manetti, 2021, "A literature review on blockchain in accounting research," Working Papers - Business, Universita' degli Studi di Firenze, Dipartimento di Scienze per l'Economia e l'Impresa, number wp2021_04.rdf.
• Mihail Alin Stanciu, 2021, "Implications of adopting CLOUD accounting on the quality of information provided by the accounting model," Journal of Financial Studies, Institute of Financial Studies, volume 10, issue 6, pages 127-135, May.
• Andreea-Cristina Savu & Leliana Diana Bolcu, 2021, "Implementation of judicial accounting expertise in the digital context," Journal of Financial Studies, Institute of Financial Studies, volume 11, issue 6, pages 109-121, December.
• Raluca Andreea Stoica & Alina Gabriela Mareș, 2021, "Differences and benefits in using a financial consolidation software: CLOUD, LOCAL, SAAS OR PAAS," Journal of Financial Studies, Institute of Financial Studies, volume 11, issue 6, pages 131-140, December.
• Elena-Simona Tache (Buzățoiu) & Amalia-Magdalena Dănăilă (Calafeteanu) & Monica-Mihaela Drăgan (Radu), 2021, "The role of the chartered accountant in diminishing the effects of cyber fraud," Journal of Financial Studies, Institute of Financial Studies, volume 11, issue 6, pages 141-155, December.
• Laura-Eugenia-Lavinia Barna, 2021, "The impact of digital accounting on the quality and transparency of information presented by organizations using ERP systems. Opportunities for Cloud ERP Vs. On-premise ERP," Journal of Financial Studies, Institute of Financial Studies, volume 11, issue 6, pages 24-32, December.
• Mihaela-Raluca Boharu (Mircea) & Cristina-Elena Florea (Poenaru), 2021, "The role of professional accounting reasoning in ensuring standards of preparation and certification of financial statements," Journal of Financial Studies, Institute of Financial Studies, volume 11, issue 6, pages 33-45, December.
• Alin-Ionuț Dorobanțu & Ioan-Alexandru Dumitrescu, 2021, "Innovation and performance: the impact of research and development research on the economic and stock market performance of European companies," Journal of Financial Studies, Institute of Financial Studies, volume 11, issue 6, pages 78-92, December.
• Shilov Kirill & Zubarev Andrey, 2021, "Profitability and Efficiency of Russian Banks after Global Crisis
  [Прибыльность И Эффективность Российских Банков После Глобального Кризиса]," Russian Economic Development, Gaidar Institute for Economic Policy, issue 11, pages 66-75, November.
• Shilov Kirill & Zubarev Andrey, 2021, "Прибыльность И Эффективность Российских Банков После Глобального Кризиса," Russian Economic Development (in Russian), Gaidar Institute for Economic Policy, issue 11, pages 66-75, November.
• Mehmet Nuri Salur & Walaa Khoder Kattar, 2021, "The Impact Of Enterprise Resource Planning (Erp) On The Audit In The Context Of Emerging Technologies," Ekonomi Maliye Isletme Dergisi, Adil AKINCI, volume 4, issue 2, pages 115-123, December, DOI: 10.46737/emid.1032735.
• Andalia, 2021, "Analysis of Factors Affecting Fraudulent Financial Reporting with Independent Commissioners as Moderation Variable," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr193, Mar, DOI: https://doi.org/10.35609/afr.2021.5.
• Median Wilestari, 2021, "The Influence of Regulation and Financial Performance on The Disclosure of Corporate Social Responsibility and Corporate Reputation Moderated by Ownership Structure," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr194, Mar, DOI: https://doi.org/10.35609/afr.2021.5.
• Nico Alexander, 2021, "Corporate Governance and Earnings Management: Empirical Evidence of the Distress and Non-Distress Companies," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr195, Mar, DOI: https://doi.org/10.35609/afr.2021.5.
• Zainab Aman, 2021, "The Moderating Effect of Board Independence on the Relationship between Family Ownership and Corporate Sustainability Reporting In Malaysia," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr196, Mar, DOI: https://doi.org/10.35609/afr.2021.5.
• Binti Shofiatul Jannah, 2021, "The Meaning of "Accounting" In a Religious-Based Organization," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr200, Sep, DOI: https://doi.org/10.35609/afr.2021.6.
• Noorul Azwin Md Nasir, 2021, "Enhancing Financial Reporting Quality through Corporate Ethics Commitment," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr201, Sep, DOI: https://doi.org/10.35609/afr.2021.6.
• Rifka Aulia Inayah, 2021, "Analysis the Effect of Financial Distress, Leverage and Free Cash Flow on Earnings Management," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr203, Dec, DOI: https://doi.org/10.35609/afr.2021.6.
• Abdul Halim Chew Abdullah, 2021, "Real Earnings Management: Do the Experience and Gender of Big4 Auditors Matters?," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr206, Dec, DOI: https://doi.org/10.35609/afr.2021.6.
• 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
  [Contabilidad social en organizaciones de la Economía Social: el programa ARTE aplicado al Grupo CLADE]," 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(0x85b4e790).
• 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.