Research classified by Journal of Economic Literature (JEL) codes

---

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

2020

• Nirali Singh & Oriol Amat, 2020, "Detecting accounting fraud using quantitative techniques," Economics Working Papers, Department of Economics and Business, Universitat Pompeu Fabra, number 1738, Aug.
• Alin-Ionut DOROBANTU & Ioan-Alexandru DUMITRESCU, 2020, "Analysis Of The Impact Of Innovation On The Stock Market Performance Of Manufacturing Industry Companies In Romania," The Valuation Journal, The National Association of Authorized Romanian Valuers, volume 15, issue 1, pages 73-93.
• Sutirtha Bagchi & James Naughton, 2020, "Public-Sector Pension Plans and the Discount Rate Assumption: The Role of Political Incentives," Villanova School of Business Department of Economics and Statistics Working Paper Series, Villanova School of Business Department of Economics and Statistics, number 48, Dec.
• Tsvetomir Manolov, 2020, "Analysis of the Non-Financial Information Disclosed by the Bulgarian Thermal Power Plants," Izvestia Journal of the Union of Scientists - Varna. Economic Sciences Series, Union of Scientists - Varna, Economic Sciences Section, volume 9, issue 3, pages 136-143, December, DOI: 10.36997/IJUSV-ESS/2020.9.3.136.
• Fanya Filipova, 2020, "The Transformations In Accounting And Audit," Economic Science, education and the real economy: Development and interactions in the digital age, Publishing house Science and Economics Varna, issue 1, pages 100-113.
• Anita Atanassova, 2020, "Cbdc A New Stage In Money Digitalization," Economic Science, education and the real economy: Development and interactions in the digital age, Publishing house Science and Economics Varna, issue 1, pages 114-125.
• Iliyana Ankova, 2020, "Sustainable Development And Challenges To Accounting," Economic Science, education and the real economy: Development and interactions in the digital age, Publishing house Science and Economics Varna, issue 1, pages 614-625.
• Valentina Staneva, 2020, "Criteria And Approaches For Differentiationin Accounting Estimatesfrom The Actuarial Valuations," Economic Science, education and the real economy: Development and interactions in the digital age, Publishing house Science and Economics Varna, issue 1, pages 43-54.
• Atanas Atanasov, 2020, "The Benefits Of Mandatory Non-Financial Reportingwithout A Single Disclosure Framework," Economic Science, education and the real economy: Development and interactions in the digital age, Publishing house Science and Economics Varna, issue 1, pages 553-566.
• Plamena Nedyalkova, 2020, "Impact And Influenceof The Internal Control Systemon Integrated Reporting," Economic Science, education and the real economy: Development and interactions in the digital age, Publishing house Science and Economics Varna, issue 1, pages 615-627.
• Imren Gendzh-Salatova, 2020, "Non-Financial Information Disclosurepractices In The Mining Enterprises," Economic Science, education and the real economy: Development and interactions in the digital age, Publishing house Science and Economics Varna, issue 1, pages 715-725.
• Kremena Ilieva, 2020, "Ifrs 16 Leasing From The Perspective Of The Lessor," Economic Science, education and the real economy: Development and interactions in the digital age, Publishing house Science and Economics Varna, issue 1, pages 318-329.
• Nadya Velinova-Sokolova, 2020, "Challenges Regarding In Teaching International Financial Reporting Standards," Economic Science, education and the real economy: Development and interactions in the digital age, Publishing house Science and Economics Varna, issue 1, pages 394-404.
• Svetlozar Stefanov, 2020, "Some Differences Between Education And Training In Accountancy," Economic Science, education and the real economy: Development and interactions in the digital age, Publishing house Science and Economics Varna, issue 1, pages 405-413.
• Abdul-Azeez Adeniyi Alao & Wasiu Abiodun Sanyaolu, 2020, "Effect of Leverage on the Profitability of Nigerian Consumer Goods Manufacturing Firms," Business & Management Compass, University of Economics Varna, issue 1, pages 5-25.
• Saidu Musa & Nusirat Ojuolape Gold & Hope Osayantin Aifuwa, 2020, "Board Diversity and Sustainability Reporting: Evidence from Industrial Goods Firms," Business & Management Compass, University of Economics Varna, issue 4, pages 377-398.
• Čečević Bojana Novićević & Antić Ljilja & Spasić Kristina, 2020, "Cost Accounting and Performance Measurement With the Purpose of Increasing the Competitiveness of Sports Organizations," Economic Themes, Sciendo, volume 58, issue 2, pages 235-253, June, DOI: 10.2478/ethemes-2020-0014.
• Milutinović Sunčica & Grljević Olivera & Dimitrijević Dragomir, 2020, "Assessment of the Accounting Regulations in the Republic of Serbia: Application of Cluster Analysis," Economic Themes, Sciendo, volume 58, issue 4, pages 545-571, December, DOI: 10.2478/ethemes-2020-0031.
• Čečević Bojana Novićević & Đorđević Milica, 2020, "Lean Accounting and Value Stream Costing for More Efficient Business Processes," Economic Themes, Sciendo, volume 58, issue 4, pages 573-592, December, DOI: 10.2478/ethemes-2020-0032.
• Winiarska Karolina, 2020, "Differences Between New Ifrs and Us Gaap Lease Standards and their Effects on Publicly Listed Companies," Financial Internet Quarterly (formerly e-Finanse), Sciendo, volume 16, issue 2, pages 14-23, June, DOI: 10.2478/fiqf-2020-0009.
• Kowalak Robert, 2020, "Auditing of Company Financial Standing Using Aggregate Measure," Financial Sciences. Nauki o Finansach, Sciendo, volume 25, issue 1, pages 14-22, March, DOI: 10.15611/fins.2020.1.02.
• Comporek Michał, 2020, "The Relationship Between Accrual-Based Earnings Management and Real Earnings Management: Reference to the Polish Capital Market," Folia Oeconomica Stetinensia, Sciendo, volume 20, issue 2, pages 66-81, December, DOI: 10.2478/foli-2020-0036.
• Fałat Kamila, 2020, "The Differences Between a Standard Costing and Normal Costing Method of Manufacturing Operating Income Calculation Caused by the Implementation of a New Integrated Information System," Folia Oeconomica Stetinensia, Sciendo, volume 20, issue 2, pages 95-113, December, DOI: 10.2478/foli-2020-0038.
• Jassem Suaad & Zakaria Zarina & Che Azmi Anna, 2020, "Sustainability Balanced Scorecard Architecture and Environmental Investment Decision-Making," Foundations of Management, Sciendo, volume 12, issue 1, pages 193-210, January, DOI: 10.2478/fman-2020-0015.
• Kludacz-Alessandri Magdalena, 2020, "The Relationship between Cost System Functionality, Management Accounting Practices, and Hospital Performance," Foundations of Management, Sciendo, volume 12, issue 1, pages 223-236, January, DOI: 10.2478/fman-2020-0017.
• Gad Jacek, 2020, "The association between disclosures on control system over financial reporting and mechanisms of corporate governance: Empirical evidence from Germany and Poland," International Journal of Management and Economics, Warsaw School of Economics, Collegium of World Economy, volume 56, issue 4, pages 351-369, December, DOI: 10.2478/ijme-2020-0028.
• Bauer Kinga & Hospodka Jan, 2020, "Accounting as a Source of Financial Information on Insolvency in Liquidation Proceedings," Journal of Management and Business Administration. Central Europe, Sciendo, volume 28, issue 4, pages 2-29, December, DOI: 10.7206/cemj.2658-0845.32.
• Mamcarczyk Mariola & Zieniuk Paweł, 2020, "Funding of Public Benefit Activity with 1% of Personal Income Tax Scheme: Empirical Research," Journal of Management and Business Administration. Central Europe, Sciendo, volume 28, issue 4, pages 86-106, December, DOI: 10.7206/cemj.2658-0845.36.
• Mamcarczyk Mariola & Zieniuk Paweł, 2020, "Sources of financing the activities promoting sport and physical education on the basis of the example of Polish foundations and associations," Management, Sciendo, volume 24, issue 2, pages 158-180, December, DOI: 10.2478/manment-2019-0052.
• Hong Nguyen Thi Phuong & Van Loi Tran, 2020, "The impact of related parties’ trading on the listed company’s earnings management - evidence in Vietnam," Management, Sciendo, volume 24, issue 2, pages 181-208, December, DOI: 10.2478/manment-2019-0053.
• Kasztelnik Karina, 2020, "Innovative Empirical Model for Predicting National Banks’ Financial Failure with Artificial Intelligence Subset Data Analysis in the United States," Open Economics, De Gruyter, volume 3, issue 1, pages 98-111, January, DOI: 10.1515/openec-2020-0106.
• Nguyen Anh Huu & Nguyen Linh Ha & Doan Duong Thuy, 2020, "Ownership Structure and Earnings Management: Empirical Evidence from Vietnam Real Estate Sector," Real Estate Management and Valuation, Sciendo, volume 28, issue 2, pages 37-51, June, DOI: 10.1515/remav-2020-0014.
• Cerqueira Antonio & Pereira Claudia, 2020, "The Effect of Economic Conditions on Accounting Conservatism under IFRS in Europe," Review of Economic Perspectives, Sciendo, volume 20, issue 2, pages 137-169, June, DOI: 10.2478/revecp-2020-0007.
• Pordea Daniela & David Delia & Mateș Dorel, 2020, "The Impact of Operating Cash Flow and Current Ratio on the Profitability in Construction Industry," Studia Universitatis „Vasile Goldis” Arad – Economics Series, Sciendo, volume 30, issue 1, pages 22-32, March, DOI: 10.2478/sues-2020-0002.
• Cernușca Lucian, 2020, "Soft and Hard Skills in Accounting Field-Empiric Results and Implication for the Accountancy Profession," Studia Universitatis „Vasile Goldis” Arad – Economics Series, Sciendo, volume 30, issue 1, pages 33-56, March, DOI: 10.2478/sues-2020-0003.
• Sanni Mubaraq & Salami Abdulai Agbaje & Uthman Ahmad Bukola, 2020, "Determinants of Bank Performance in Nigeria: Do they Behave Differently with Risk-Adjusted Returns?," Studia Universitatis „Vasile Goldis” Arad – Economics Series, Sciendo, volume 30, issue 3, pages 1-34, September, DOI: 10.2478/sues-2020-0015.
• Fagbemi Temitope Olamide, 2020, "Impact of Environmental, Demographical and Personal Factors on Auditors’ Ethical Decision Making in Nigeria," Studia Universitatis „Vasile Goldis” Arad – Economics Series, Sciendo, volume 30, issue 3, pages 35-58, September, DOI: 10.2478/sues-2020-0016.
• Safta Ioana-Lavinia & Achim Monica Violeta & Borlea Sorin Nicolae, 2020, "Manipulation of Financial Statements Through the Use of Creative Accounting. Case of Romanian Companies," Studia Universitatis „Vasile Goldis” Arad – Economics Series, Sciendo, volume 30, issue 3, pages 90-107, September, DOI: 10.2478/sues-2020-0019.
• Marc Badia & Miguel Duro & Bjorn N. Jorgensen & Gaizka Ormazabal & Hans B. Christensen, 2020, "The Informational Effects of Tightening Oil and Gas Disclosure Rules," Contemporary Accounting Research, John Wiley & Sons, volume 37, issue 3, pages 1720-1755, September, DOI: 10.1111/1911-3846.12572.
• Horváth & Partners Management Consultants, 2020, "The Controlling Concept:Cornerstone of Performance Management," World Scientific Books, World Scientific Publishing Co. Pte. Ltd., number 11778, ISBN: ARRAY(0x6331fa38), March.
• Shufuku Hiraoka & Akimichi Aoki (ed.), 2020, "Management Control Systems for Strategic Changes:Applying to Dematurity and Transformation of Organizations," World Scientific Books, World Scientific Publishing Co. Pte. Ltd., number 11814, ISBN: ARRAY(0x63b9e620), March.
• Kashi R Balachandran (ed.), 2020, "Information for Efficient Decision Making:Big Data, Blockchain and Relevance," World Scientific Books, World Scientific Publishing Co. Pte. Ltd., number 11833, ISBN: ARRAY(0x62a0f830), March.
• Horváth & Partners Management Consultants, 2020, "Controlling as the Foundation of Performance Management," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 1, "The Controlling Concept Cornerstone of Performance Management".
• Horváth & Partners Management Consultants, 2020, "Nature and Structure of Controlling," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 2, "The Controlling Concept Cornerstone of Performance Management".
• Horváth & Partners Management Consultants, 2020, "Management Accounting," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 3, "The Controlling Concept Cornerstone of Performance Management".
• Horváth & Partners Management Consultants, 2020, "Strategic Planning," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 4, "The Controlling Concept Cornerstone of Performance Management".
• Horváth & Partners Management Consultants, 2020, "Operative Planning, Budgeting and Forecasting," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 5, "The Controlling Concept Cornerstone of Performance Management".
• Horváth & Partners Management Consultants, 2020, "Financial Management and Financial Controlling," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 6, "The Controlling Concept Cornerstone of Performance Management".
• Horváth & Partners Management Consultants, 2020, "Management Reporting," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 7, "The Controlling Concept Cornerstone of Performance Management".
• Horváth & Partners Management Consultants, 2020, "IT System," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 8, "The Controlling Concept Cornerstone of Performance Management".
• Horváth & Partners Management Consultants, 2020, "Controlling Organisation," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 9, "The Controlling Concept Cornerstone of Performance Management".
• Horváth & Partners Management Consultants, 2020, "Governance," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 10, "The Controlling Concept Cornerstone of Performance Management".
• Horváth & Partners Management Consultants, 2020, "Trends," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 11, "The Controlling Concept Cornerstone of Performance Management".
• Long Chen & Lin William Cong & Yizhou Xiao, 2020, "A Brief Introduction to Blockchain Economics," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 1, in: Kashi R Balachandran, "Information for Efficient Decision Making Big Data, Blockchain and Relevance".
• Julia M. Puaschunder, 2020, "Data Fiduciary in Order to Alleviate Principal–Agent Problems in the Artificial Big Data Age," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 2, in: Kashi R Balachandran, "Information for Efficient Decision Making Big Data, Blockchain and Relevance".
• Alnoor Bhimani & Kjell Hausken & Sameen Arif, 2020, "Blockchain Technology Adoption Decisions: Developed vs. Developing Economies," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 3, in: Kashi R Balachandran, "Information for Efficient Decision Making Big Data, Blockchain and Relevance".
• Alfred Ruoxi Zhang & Farrokh Zandi & Henry Kim, 2020, "A Discussion on Decentralization in Financial Industry and Monetary System," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 4, in: Kashi R Balachandran, "Information for Efficient Decision Making Big Data, Blockchain and Relevance".
• Katrin Tinn, 2020, "Raising Funds with Smart Contracts: New Opportunities and Challenges," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 5, in: Kashi R Balachandran, "Information for Efficient Decision Making Big Data, Blockchain and Relevance".
• Kimberlyn George & Panos N. Patatoukas, 2020, "The Blockchain Evolution and Revolution of Accounting," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 6, in: Kashi R Balachandran, "Information for Efficient Decision Making Big Data, Blockchain and Relevance".
• Michael Alles & Glen L. Gray, 2020, "What Accountants Need to Know about Blockchain," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 7, in: Kashi R Balachandran, "Information for Efficient Decision Making Big Data, Blockchain and Relevance".
• Sebastiano Cupertino & Paolo Taticchi & Gianluca Vitale, 2020, "Management Control and Information, Communication and Technologies: A Bidirectional Link — The Case of Granarolo," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 8, in: Kashi R Balachandran, "Information for Efficient Decision Making Big Data, Blockchain and Relevance".
• Partha S. Mohanram, 2020, "A Brave New World: The Use of Non-traditional Information in Capital Markets," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 9, in: Kashi R Balachandran, "Information for Efficient Decision Making Big Data, Blockchain and Relevance".
• Lin William Cong & Tengyuan Liang & Baozhong Yang & Xiao Zhang, 2020, "Analyzing Textual Information at Scale," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 10, in: Kashi R Balachandran, "Information for Efficient Decision Making Big Data, Blockchain and Relevance".
• Pankaj Kumar Medhi, 2020, "Blockchain-Enabled Supply Chain Transparency, Supply Chain Structural Dynamics, and Sustainability of Complex Global Supply Chains — A Text Mining Analysis," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 11, in: Kashi R Balachandran, "Information for Efficient Decision Making Big Data, Blockchain and Relevance".
• Wulf A. Kaal, 2020, "Blockchain Solutions for Agency Problems in Corporate Governance," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 12, in: Kashi R Balachandran, "Information for Efficient Decision Making Big Data, Blockchain and Relevance".
• J. D. Agarwal & Manju Agarwal & Aman Agarwal & Yamini Agarwal, 2020, "Economics of Cryptocurrencies: Artificial Intelligence, Blockchain, and Digital Currency," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 13, in: Kashi R Balachandran, "Information for Efficient Decision Making Big Data, Blockchain and Relevance".
• Qingliang Tang & Lie Ming Tang, 2020, "Developing Blockchain-Based Carbon Accounting and Decentralized Climate Change Management System," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 14, in: Kashi R Balachandran, "Information for Efficient Decision Making Big Data, Blockchain and Relevance".
• Rong He & Le Luo & Qingliang Tang, 2020, "Usefulness of Corporate Carbon Information for Decision-Making," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 15, in: Kashi R Balachandran, "Information for Efficient Decision Making Big Data, Blockchain and Relevance".
• Shelley Xin Li & Kenneth A. Merchant, 2020, "Motivating Innovation and Creativity: The Role of Management Controls," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 16, in: Kashi R Balachandran, "Information for Efficient Decision Making Big Data, Blockchain and Relevance".
• Bin Srinidhi, 2020, "Board Governance and Information Quality," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 17, in: Kashi R Balachandran, "Information for Efficient Decision Making Big Data, Blockchain and Relevance".
• Stephen Bryan & Steven Lilien & Bharat Sarath & Yan Yan, 2020, "Evolving Standards of Fair Value and Acquisition Accounting," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 18, in: Kashi R Balachandran, "Information for Efficient Decision Making Big Data, Blockchain and Relevance".
• Daniel E. O’Leary, 2020, "Evolving Blockchain Applications: Multiple Semantic Models and Distributed Databases for Blockchain Data Reuse," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 19, in: Kashi R Balachandran, "Information for Efficient Decision Making Big Data, Blockchain and Relevance".
• Joshua Ronen, 2020, "Have Accounting Reports Become Less Useful for Decision-Making?," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 20, in: Kashi R Balachandran, "Information for Efficient Decision Making Big Data, Blockchain and Relevance".
• Kashi R. Balachandran, 2020, "Value of Fixed Asset Usage Information for Efficient Operation: A Nontraditional View," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 21, in: Kashi R Balachandran, "Information for Efficient Decision Making Big Data, Blockchain and Relevance".
• Prashant Sharma & Shikha Mehra & Pankaj Gupta, 2020, "Role of Blockchain, AI and Big Data in Healthcare Industry," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 22, in: Kashi R Balachandran, "Information for Efficient Decision Making Big Data, Blockchain and Relevance".
• Yasuhiro Monden, 2020, "Risk Spreading between the Diversified Subscription Businesses and the Existing Business: Focusing on the Case of Apple," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 1, in: Shufuku Hiraoka & Akimichi Aoki, "MANAGEMENT CONTROL SYSTEMS FOR STRATEGIC CHANGES Applying to Dematurity and Transformation of Organizations".
• Katsuhiro Ito, 2020, "Management Control Concepts to Foster Organizational Ambidexterity," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 2, in: Shufuku Hiraoka & Akimichi Aoki, "MANAGEMENT CONTROL SYSTEMS FOR STRATEGIC CHANGES Applying to Dematurity and Transformation of Organizations".
• Makoto Tomo, 2020, "Segment Performance Evaluation and Asset Recycling: Case Study of a Japanese Trading Company," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 3, in: Shufuku Hiraoka & Akimichi Aoki, "MANAGEMENT CONTROL SYSTEMS FOR STRATEGIC CHANGES Applying to Dematurity and Transformation of Organizations".
• Shufuku Hiraoka, 2020, "Financial Information Analysis for Business Portfolio Strategy: With Reference to Segment Reporting by Mitsubishi Electric Group," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 4, in: Shufuku Hiraoka & Akimichi Aoki, "MANAGEMENT CONTROL SYSTEMS FOR STRATEGIC CHANGES Applying to Dematurity and Transformation of Organizations".
• Naoya Yamaguchi, 2020, "Management Control in Private Finance Initiative (PFI)/Public–Private Partnership (PPP)," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 5, in: Shufuku Hiraoka & Akimichi Aoki, "MANAGEMENT CONTROL SYSTEMS FOR STRATEGIC CHANGES Applying to Dematurity and Transformation of Organizations".
• Takehiro Metoki, 2020, "Impact of Co-Developing Performance Measures with Employees on Organization Performance: A Survey of Local Governments in Japan," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 6, in: Shufuku Hiraoka & Akimichi Aoki, "MANAGEMENT CONTROL SYSTEMS FOR STRATEGIC CHANGES Applying to Dematurity and Transformation of Organizations".
• Tsutomu Yoshioka, 2020, "The Impact and Effect of Management Control Systems on the Productivity of the Lodging Industry in Japan," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 7, in: Shufuku Hiraoka & Akimichi Aoki, "MANAGEMENT CONTROL SYSTEMS FOR STRATEGIC CHANGES Applying to Dematurity and Transformation of Organizations".
• Akimichi Aoki, 2020, "Management Control System in Value Co-Creation Processes," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 8, in: Shufuku Hiraoka & Akimichi Aoki, "MANAGEMENT CONTROL SYSTEMS FOR STRATEGIC CHANGES Applying to Dematurity and Transformation of Organizations".
• Zhi Wang, 2020, "Excessive Quality in the Japanese Laundry Industry," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 9, in: Shufuku Hiraoka & Akimichi Aoki, "MANAGEMENT CONTROL SYSTEMS FOR STRATEGIC CHANGES Applying to Dematurity and Transformation of Organizations".
• Tohru Furuyama, 2020, "Evaluation Method of Return on Equity," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 10, in: Shufuku Hiraoka & Akimichi Aoki, "MANAGEMENT CONTROL SYSTEMS FOR STRATEGIC CHANGES Applying to Dematurity and Transformation of Organizations".
• Soichiro Higashi, 2020, "Strategic Investment Decision Processes in Semiconductor Production Equipment Companies," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 11, in: Shufuku Hiraoka & Akimichi Aoki, "MANAGEMENT CONTROL SYSTEMS FOR STRATEGIC CHANGES Applying to Dematurity and Transformation of Organizations".
• Mihaela Mocanu Octavian Iancu Ionescu, 2020, "Interrelation of Capital Markets in the Context of Increased Audit Oversight in the European Union – Evidence on Third-Country Auditors," Zagreb International Review of Economics and Business, Faculty of Economics and Business, University of Zagreb, volume 23, issue 1, pages 71-80, May, DOI: 10.2478/zireb-2020-0005.
• Eichfelder, Sebastian & Jacob, Martin & Schneider, Kerstin, 2020, "Do tax incentives reduce investment quality?," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 248.
• Blaufus, Kay & Schöndube, Jens Robert & Wielenberg, Stefan, 2020, "Strategic interactions between tax and statutory auditors and different information regimes: Implications for tax audit efficiency," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 249.
• Eichfelder, Sebastian & Jacob, Martin & Kalbitz, Nadine & Wentland, Kelly, 2020, "Tax-induced earnings management and book-tax conformity: International evidence from unconsolidated accounts," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 252.
• Blaufus, Kay & Chirvi, Malte & Huber, Hans-Peter & Maiterth, Ralf & Sureth-Slaone, Caren, 2020, "Tax misperception and its effects on decision making: A literature review," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 261.
• Bischof, Jannis & Foos, Daniel & Riepe, Jan, 2020, "Does greater transparency discipline the loan loss provisioning of privately held banks?," Discussion Papers, Deutsche Bundesbank, number 40/2020.
• Brochet, Francois & Limbach, Peter & Bazhutov, Dmitry & Betzer, André & Doumet, Markus, 2020, "Where Does Investor Relations Matter the Most?," CFR Working Papers, University of Cologne, Centre for Financial Research (CFR), number 18-05, revised 2020.
• Fink, Josef & Palan, Stefan & Theissen, Erik, 2020, "Earnings autocorrelation and the post-earnings-announcement drift: Experimental evidence," CFR Working Papers, University of Cologne, Centre for Financial Research (CFR), number 20-10.
• Hendriock, Mario, 2020, "Implied cost of capital and mutual fund performance," CFR Working Papers, University of Cologne, Centre for Financial Research (CFR), number 20-11.
• Abuselidze, George & Slobodianyk, Anna, 2020, "Analysis and Control of Bankruptcy and Reorganization Processes: Case Studies Using Accounting Data," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, volume 164.
• Bauer, Carsten & Möbs, Nele & Unger, Oliver & Szczesny, Andrea & Ernst, Christian, 2020, "Spillover Effects of Specialization Strategies in Hospitals: An Analysis of the Effects in the Short, Medium, and Long Term," EconStor Preprints, ZBW - Leibniz Information Centre for Economics, number 215783.
• Binke, Fabian & Dahlhoff, Jürgen, 2020, "Empirische Ergebnisse zur IFRS 8-Segmentberichterstattung der DAX 30-Unternehmen für die Jahre 2009 bis 2019," EconStor Preprints, ZBW - Leibniz Information Centre for Economics, number 223019.
• Granja, João & Leuz, Christian, 2020, "The Death of a Regulator: Strict Supervision, Bank Lending and Business Activity," LawFin Working Paper Series, Goethe University, Center for Advanced Studies on the Foundations of Law and Finance (LawFin), number 4, DOI: 10.2139/ssrn.3092284.
• Breuer, Matthias & Leuz, Christian & Vanhaverbeke, Steven, 2020, "Reporting Regulation and Corporate Innovation," LawFin Working Paper Series, Goethe University, Center for Advanced Studies on the Foundations of Law and Finance (LawFin), number 8, DOI: 10.2139/ssrn.3449813.
• Bischof, Jannis & Laux, Christian & Leuz, Christian, 2020, "Accounting for financial stability: Lessons from the financial crisis and future challenges," SAFE Working Paper Series, Leibniz Institute for Financial Research SAFE, number 283.
• Kampkötter, Patrick & Maier, Patrick, 2020, "The effect of appraisal interviews and target agreements on employee effort - New evidence using representative data," University of Tübingen Working Papers in Business and Economics, University of Tuebingen, Faculty of Economics and Social Sciences, School of Business and Economics, number 136, DOI: 10.15496/publikation-42849.
• Raffer, Christian, 2020, "Accrual Accounting and the Local Government Budget - A Matching Evaluation," VfS Annual Conference 2020 (Virtual Conference): Gender Economics, Verein für Socialpolitik / German Economic Association, number 224630.
• Downar, Benedikt & Ernstberger, Jürgen & Reichelstein, Stefan & Schwenen, Sebastian & Zaklan, Aleksandar, 2020, "The impact of carbon disclosure mandates on emissions and financial operating performance," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 20-038.
• Müller, Raphael & Spengel, Christoph & Vay, Heiko, 2020, "On the determinants and effects of corporate tax transparency: Review of an emerging literature," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 20-063.
• Benina Veledar & Amra Gadzo & Srdjan Lalic, 2020, "Cost and management accounting in budget-funded organizations in Bosnia and Herzegovina," Interdisciplinary Description of Complex Systems - scientific journal, Croatian Interdisciplinary Society Provider Homepage: http://indecs.eu, volume 18, issue 2B, pages 299-311.
• Olivier Dessaint & Thierry Foucault & Laurent Frésard, 2020, "Does Big Data Improve Financial Forecasting? The Horizon Effect," Working Papers, HAL, number hal-03031876, Nov, DOI: 10.2139/ssrn.3702411.
• Abdul Razzak Alshehadeh & Abdallah Atieh, 2020, "And Their Impact On Discovering Material Misstatements – An Empirical Study On Jordanian Commercial Banks," Ekonomski pregled, Hrvatsko društvo ekonomista (Croatian Society of Economists), volume 71, issue 3, pages 271-300, DOI: 10.32910/ep.71.3.4.
• Dubravka Krivačić & Sandra Janković, 2020, "Environmental Reporting Factors: Research Results In Croatia," Ekonomski pregled, Hrvatsko društvo ekonomista (Croatian Society of Economists), volume 71, issue 4, pages 383-405, DOI: 10.32910/ep.71.4.4.
• N. Ngadiman, 2020, "The Effect of Leverage, Dividend Policy, and Relational Capital on Corporate Performance," HSE Economic Journal, National Research University Higher School of Economics, volume 24, issue 2, pages 295-310.
• Ruslan Brukhanskyi, 2020, "Development Parameters of the Corporate Strategic Accounting and Analytical System of the Enterprise," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 13-19, March.
• Samira Piletska & Yevhenii Tkachenko, 2020, "Enterprise Innovative Potential in the System of Anti-Crisis Management," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 178-184, March.
• Stanislav Vasylishyn, 2020, "Theoretical Foundations of Development of Mission and Abilities of the Accounting Institute in the Context of Enterprises Economic Security Management," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 20-27, March.
• Hanna Verzilova, 2020, "Methodical Aspects of Documenting the Marketing Activities," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 28-35, March.
• Valeriy Zhuk & Yevheniya Popko & Yuliya Shenderivska, 2020, "Accounting: Revision of the Subject and Profession's Title," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 36-44, March.
• Serhii Bardash & Tetiana Osadcha, 2020, "Intellectual Rent Identification: Accounting Aspect," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 5-12, March.
• Andrii Makurin, 2020, "Development of Accounting in the Conditions of Introduction of Modern Information Technologies," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 52-58, March.
• Oleh Sokil, 2020, "Accounting and Analytical Support for Cost and Value Added Management: The Way to Sustainable Development," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 59-68, March.
• Vasyl Tsaruk, 2020, "Development of a Management Report in the Corporate Governance Information Support System," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 69-76, March.
• Nataliya Tsaruk, 2020, "Accountant's Qualification According to the Employers' Queries," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 77-83, March.
• Hope Osayantin Aifuwa & Saidu Musa & Nusirat Ojuolape Gold, 2020, "Audit Committee Attributes and Timeliness of Corporate Financial Reporting in Nigeria," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 114-124, June.
• Nataliia Hembarska & Khrystyna Danylkiv & Khrystyna Gorbova, 2020, "Disclosure of Off-Balance Sheet Accounting Data in the Enterprise's Financial Statements," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 12-17, June.
• Mariya Nashkerska & Nataliia Mykytyuk & Volodymyr Olikhovskyi, 2020, "Methodological Aspects of the Budgetary Institution's Equity Analysis," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 125-130, June.
• Karima Fibriani & Taufiq & Yusnaini, 2020, "The Effect of Financial Performance and Environmental Costs toward Environmental Performance in Coal-Mining Companies Listed on the Indonesia Stock Exchange 2015-2018," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 158-168, June.
• Olha Dmytrenko & Svitlana Viter, 2020, "Accounting & Analytical Aspects of Non-Financial Reporting Formation by Ukrainian Companies," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 18-28, June.
• Serhiy Lehenchuk, 2020, "The Future of Corporate Reporting: History, Perspectives and Problems," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 29-38, June.
• Volodymyr Panteleiev, 2020, "Innovative Nature of the Enterprise Accounting Policies in the Conditions of the Post-Industrial Economy," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 39-49, June.
• Nataliia Bondarenko & Viktoriia Sitenko, 2020, "Improving the Accounting for Credit Transactions in Pawnshops," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 5-11, June.
• Viktoriia Yatsenko, 2020, "The Role and Significance of Criticism in Accounting Research," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 60-65, June.
• Muhammad Bayu Triansyah & Mohamad Adam & Tertiarto Wahyudi, 2020, "Carbon Emission Disclosure in Indonesia's Manufacturing Companies," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 148-154, September.
• Deniza Dolbneva & Tetiana Spodaryk, 2020, "State and Prospects of Using Computer Technologies in Accounting and Analytical Work of Ukrainian Enterprises," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 22-29, September.
• Leonid Suk & Petro Suk, 2020, "Accounting Objects in Crop Production," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 41-47, September.
• Andrii Boichuk, 2020, "Unified Reporting on Personal Income Tax and Unified Social Tax: Simplification or Additional Complication of Conditions for Business Operation?," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 48-54, September.
• Serhiy Bardash & Tetyana Osadcha, 2020, "Identification of Rent Relations Results in the Accounting System," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 5-11, September.
• Vasyl Hyk, 2020, "Conceptual Fundamentals of Institutional Theory of Accounting," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 17-21, December.
• Dmytro Liudvenko, 2020, "Information Needs of an Environmentally Conscious Society regarding the Functioning of Animal Husbandry Enterprises," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 22-29, December.
• Septiana Jumita & Taufiq Taufiq & Yusnaini Yusnaini, 2020, "Sustainability Reporting as Mediation of Factors Affecting Financial Performance: Case in the Mining Sector in Indonesia," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 30-37, December.
• Iryna Babich & Alona Datsiuk, 2020, "Accounting Policies Regarding the Cost Accounting of Agricultural Enterprises Production Units," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 5-9, December.
• Inna Khovrak & Dariia Vovk, 2020, "Tax Planning in the System of Accounting and Management Information Space," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 75-81, December.
• Arianna Pinello & Lee Puschaver & Ara Volkan, 2020, "The Relationship Between Critical Accounting Estimates And Critical Audit Matters," Accounting & Taxation, The Institute for Business and Finance Research, volume 12, issue 1, pages 23-33.
• Sherry Fang Li & Sherry Fang Li, 2020, "Cost Of Debt And Auditor Choice," Accounting & Taxation, The Institute for Business and Finance Research, volume 12, issue 1, pages 35-44.
• Enas Abdullah Hassan, 2020, "The Economic Consequence Of International Financial Reporting Standards Adoption: Evidence From Corporate Tax Avoidance In Gulf States," Accounting & Taxation, The Institute for Business and Finance Research, volume 12, issue 1, pages 45-65.
• Ru-Je Lee & Hui-Sung Kao, 2020, "The Effect Of Ceo Power On Tax Avoidance: Evidence From Taiwan," Global Journal of Business Research, The Institute for Business and Finance Research, volume 14, issue 1, pages 1-27.
• Terrance Jalbert, 2020, "An Enhanced Management Tool For Creating Pro-Forma Financial Statements," International Journal of Management and Marketing Research, The Institute for Business and Finance Research, volume 13, issue 1, pages 51-81.
• Umapathy Ananthanarayanan & Peter Harris & Steve Shapiro, 2020, "The Impact Of New Lease Standards Under Us Gaap And Ifrs On Financial Ratios," Review of Business and Finance Studies, The Institute for Business and Finance Research, volume 11, issue 1, pages 13-28.
• Brent McCallum & Christopher McCallum & Rafael Romero, 2020, "Accounting For Leases: Understanding The Impact Of Asc 842, Leases," Review of Business and Finance Studies, The Institute for Business and Finance Research, volume 11, issue 1, pages 29-40.
• Luis Gustavo Socatelli Porras & Feibert Alirio Guzman Perez, 2020, "Implementation Of A Financial Management System Based On International Accounting Standards For The Public Sector: Case Of The Administrative Registry Court Of Costa Rica Implementacion De Un Sistema ," Revista Global de Negocios, The Institute for Business and Finance Research, volume 8, issue 1, pages 33-43.
• Maria Belen Pinduisaca Peralta & Jorge Luis Garcia Bacuilima & Diana Catalina Arce Bau, 2020, "Construction Sector Financial Statements In Ecuador: Impact Of The Consolidation And Distribution Of Expenses In Micro-Enterprises Estados Financieros Sector Construccion En Ecuador: Impacto De La Con," Revista Global de Negocios, The Institute for Business and Finance Research, volume 8, issue 2, pages 11-22.
• Rosa Hilda Hernandez Sandoval & Laura Leticia Gaona Tamez & Gabriel Aguilera Mancilla & Eric Arturo Torres Hernandez, 2020, "Administrative Options And Fiscal Incentives Available For The Mexico Transportation Sector Facilidades Administrativas Y Estimulos Fiscales Para El Sector Autotransporte (Coordinados) En Mexico," Revista Global de Negocios, The Institute for Business and Finance Research, volume 8, issue 2, pages 47-57.
• Terrance Jalbert, 2020, "A Model For Forecasting Small Business Financial Statements And Firm Performance Un Modelo Para Pronosticar Estados Financieros De Pequenas Empresas Y Desempeno De Las Empresas," Revista Global de Negocios, The Institute for Business and Finance Research, volume 8, issue 2, pages 59-83.
• Terrance Jalbert, 2020, "An Enhanced Management Tool For Creating Pro-Forma Financial Statements Una Herramienta De Gestion Para Crear Estados Financieros Proforma," Revista Internacional Administracion & Finanzas, The Institute for Business and Finance Research, volume 13, issue 2, pages 49-83.
• Jérémie BERTRAND & Hélène de BREBISSON & Aurore BURIETZ, 2020, "Do IFRS support debt issue for European private companies?," Working Papers, IESEG School of Management, number 2020-ACF-04, May.
• Jérémie BERTRAND & Aurore BURIETZ & Laurent WEILL, 2020, "The Month-of-the-Year Effect in Corporate Lending," Working Papers, IESEG School of Management, number 2020-ACF-05, May.
• Ivana Mamic Sacer & Beata Zyznarska-Dworczak, 2020, "Assets Measurement Principles According to Croatian and Polish Accounting Standards," Croatian Economic Survey, The Institute of Economics, Zagreb, volume 22, issue 1, pages 41-64, June.
• Yuta Shibasaki & Chikara Toyokura, 2020, "The Disclosure of Non-GAAP Performance Measures and the Adoption of IFRS: Evidence from Japanese Firms' Experience," Monetary and Economic Studies, Institute for Monetary and Economic Studies, Bank of Japan, volume 38, pages 19-54, November.
• Raphael Duguay & Michael Minnis & Andrew Sutherland, 2020, "Regulatory Spillovers in Common Audit Markets," Management Science, INFORMS, volume 66, issue 8, pages 3389-3411, August, DOI: 10.1287/mnsc.2019.3352.
• Minda Muliana Sebayang & Iskandar Muda, 2020, "To Be An Accountant - How Accounting Student Choose Their Career," Junior Scientific Researcher, SC Research Publishing SRL, volume 6, issue 1, pages 34-40, May.
• David Schröder, 2020, "The role of market efficiency on implied cost of capital estimates: an international perspective," Annals of Finance, Springer, volume 16, issue 4, pages 463-499, December, DOI: 10.1007/s10436-020-00374-0.
• Konosuke Shimamoto & Fumiko Takeda, 2020, "IFRS Adoption and Accounting Conservatism of Japanese Firms with Governance System Transition," International Advances in Economic Research, Springer;International Atlantic Economic Society, volume 26, issue 2, pages 161-173, May, DOI: 10.1007/s11294-020-09788-y.
• David Homola & Marie Paseková & Michal Šindelář, 2020, "Experiences of Auditors and Tax Advisors with Accounting Errors: Empirical Evidence from the Czech Republic," International Advances in Economic Research, Springer;International Atlantic Economic Society, volume 26, issue 3, pages 323-324, August, DOI: 10.1007/s11294-020-09797-x.
• Marie Paseková & Jana Helová & Miroslava Dolejšová, 2020, "Fraud Triangle from the Perspective of Accountants in the Czech Republic," International Advances in Economic Research, Springer;International Atlantic Economic Society, volume 26, issue 4, pages 451-452, November, DOI: 10.1007/s11294-020-09801-4.
• Susanna Gallani & Takehisa Kajiwara & Ranjani Krishnan, 2020, "Value of new performance information in healthcare: evidence from Japan," International Journal of Health Economics and Management, Springer, volume 20, issue 4, pages 319-357, December, DOI: 10.1007/s10754-020-09283-1.
• Frerich Buchholz & Kerstin Lopatta & Karen Maas, 2020, "The Deliberate Engagement of Narcissistic CEOs in Earnings Management," Journal of Business Ethics, Springer, volume 167, issue 4, pages 663-686, December, DOI: 10.1007/s10551-019-04176-x.
• Cristian Carini & Michele Moretto & Paolo M. Panteghini & Sergio Vergalli, 2020, "Deferred taxation under default risk," Journal of Economics, Springer, volume 129, issue 1, pages 33-48, January, DOI: 10.1007/s00712-019-00671-x.
• Ehsan Khansalar & Eilnaz Kashefi-Pour, 2020, "The usefulness of the double entry constraint for predicting earnings," Review of Quantitative Finance and Accounting, Springer, volume 54, issue 1, pages 51-67, January, DOI: 10.1007/s11156-018-00783-3.
• Richard Cazier & Rosemond Desir & Ray J. Pfeiffer & Lumina Albert, 2020, "Intra-industry information transfer effects of leading firms’ earnings narratives," Review of Quantitative Finance and Accounting, Springer, volume 54, issue 1, pages 29-49, January, DOI: 10.1007/s11156-018-0782-x.
• Ming-Chin Chen & Chia-Wen Chang & Mei-Chueh Lee, 2020, "The effect of chief financial officers’ accounting expertise on corporate tax avoidance: the role of compensation design," Review of Quantitative Finance and Accounting, Springer, volume 54, issue 1, pages 273-296, January, DOI: 10.1007/s11156-019-00789-5.
• Luminita Enache & Khaled Hussainey, 2020, "The substitutive relation between voluntary disclosure and corporate governance in their effects on firm performance," Review of Quantitative Finance and Accounting, Springer, volume 54, issue 2, pages 413-445, February, DOI: 10.1007/s11156-019-00794-8.
• Yin Liu & Huiqi Gan & Khondkar Karim, 2020, "Corporate risk-taking after adoption of compensation clawback provisions," Review of Quantitative Finance and Accounting, Springer, volume 54, issue 2, pages 617-649, February, DOI: 10.1007/s11156-019-00801-y.
• Peng-Chia Chiu & Timothy D. Haight, 2020, "Investor learning, earnings signals, and stock returns," Review of Quantitative Finance and Accounting, Springer, volume 54, issue 2, pages 671-698, February, DOI: 10.1007/s11156-019-00803-w.
• Gerald J. Lobo & Ashok Robin & Kean Wu, 2020, "Share repurchases and accounting conservatism," Review of Quantitative Finance and Accounting, Springer, volume 54, issue 2, pages 699-733, February, DOI: 10.1007/s11156-019-00804-9.
• Thomas J. Lopez & Craig A. Sisneros & Trevor Sorensen, 2020, "The market pricing of negative special items through time: an unintended consequence of regulation change?," Review of Quantitative Finance and Accounting, Springer, volume 54, issue 2, pages 753-777, February, DOI: 10.1007/s11156-019-00806-7.
• Chii-Shyan Kuo & Chandra Subramaniam & Xu Wang & Shih-Ti Yu, 2020, "Adoption of performance-vested equity incentives under investor pressure: window dressing or taking the window of opportunity?," Review of Quantitative Finance and Accounting, Springer, volume 54, issue 2, pages 565-587, February, DOI: 10.1007/s11156-019-00818-3.
• Rajiv D. Banker & Dmitri Byzalov & Shunlan Fang & Byunghoon Jin, 2020, "Operating asymmetries and non-linear spline correction in discretionary accrual models," Review of Quantitative Finance and Accounting, Springer, volume 54, issue 3, pages 803-850, April, DOI: 10.1007/s11156-019-00808-5.
• Bok Baik & Jin-Mo Kim & Kyonghee Kim & Sukesh Patro, 2020, "Hedge fund ownership and voluntary disclosure," Review of Quantitative Finance and Accounting, Springer, volume 54, issue 3, pages 877-910, April, DOI: 10.1007/s11156-019-00810-x.
• Ling Tuo & Ji Yu & Yu Zhang, 2020, "How do industry peers influence individual firms’ voluntary disclosure strategies?," Review of Quantitative Finance and Accounting, Springer, volume 54, issue 3, pages 911-956, April, DOI: 10.1007/s11156-019-00811-w.
• Archana Jain & Chinmay Jain & Ashok Robin, 2020, "Does accounting conservatism deter short sellers?," Review of Quantitative Finance and Accounting, Springer, volume 54, issue 3, pages 1075-1100, April, DOI: 10.1007/s11156-019-00819-2.
• Min Liu, 2020, "Real and accrual-based earnings management in the pre- and post- engagement partner signature requirement periods in the United Kingdom," Review of Quantitative Finance and Accounting, Springer, volume 54, issue 3, pages 1133-1161, April, DOI: 10.1007/s11156-019-00827-2.
• Eliza Xia Zhang, 2020, "The impact of cash flow management versus accruals management on credit rating performance and usage," Review of Quantitative Finance and Accounting, Springer, volume 54, issue 4, pages 1163-1193, May, DOI: 10.1007/s11156-019-00821-8.
• Katsiaryna Salavei Bardos & Brandon N. Cline & Gregory Koutmos, 2020, "Risk dynamics around restatement announcements," Review of Quantitative Finance and Accounting, Springer, volume 54, issue 4, pages 1279-1313, May, DOI: 10.1007/s11156-019-00825-4.
• Mohamed Khalil & Aydin Ozkanc & Yilmaz Yildiz, 2020, "Foreign institutional ownership and demand for accounting conservatism: evidence from an emerging market," Review of Quantitative Finance and Accounting, Springer, volume 55, issue 1, pages 1-27, July, DOI: 10.1007/s11156-019-00834-3.
• Jude Edeigba & Christopher Gan & Felix Amenkhienan, 2020, "The influence of cultural diversity on the convergence of IFRS: evidence from Nigeria IFRS implementation," Review of Quantitative Finance and Accounting, Springer, volume 55, issue 1, pages 105-121, July, DOI: 10.1007/s11156-019-00837-0.
• Sudip Datta & Anand Jha & Manoj Kulchania, 2020, "On accounting’s twenty-first century challenge: evidence on the relation between intangible assets and audit fees," Review of Quantitative Finance and Accounting, Springer, volume 55, issue 1, pages 123-162, July, DOI: 10.1007/s11156-019-00839-y.
• Marwa Elnahass & Kamil Omoteso & Aly Salama & Vu Quang Trinh, 2020, "Differential market valuations of board busyness across alternative banking models," Review of Quantitative Finance and Accounting, Springer, volume 55, issue 1, pages 201-238, July, DOI: 10.1007/s11156-019-00841-4.
• Santanu Mitra & Hakjoon Song & Sang Mook Lee & Shin Hyoung Kwon, 2020, "CEO tenure and audit pricing," Review of Quantitative Finance and Accounting, Springer, volume 55, issue 2, pages 427-459, August, DOI: 10.1007/s11156-019-00848-x.