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

2020

• 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.
• Phattarawade Sawangjan & Muttanachai Suttipun, 2020, "The Relationship Between Key Audit Matters (KAMS) Disclosure and Stock Reaction: Cross-Sectional Study of Thailand, Malaysia, and Singapore," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number jfbr174, Dec, DOI: https://doi.org/10.35609/jfbr.2020..
• Thanyaorn Yordudom & : Muttanachai Suttipun, 2020, "The Influence of ESG Disclosures on Firm Value in Thailand," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number jfbr178, Dec, DOI: https://doi.org/10.35609/jfbr.2020..
• Serge Agbodjo & Kaouther Toumi & Khaled Hussainey, 2020, "Accounting standards and value relevance of accounting information: a comparative analysis between Islamic, conventional and hybrid banks," Post-Print, HAL, number hal-03175802, Dec, DOI: 10.1108/JAAR-05-2020-0090.
• Claudio Albanese & Yannick Armenti & Stéphane Crépey, 2020, "XVA Metrics for CCP Optimisation," Post-Print, HAL, number hal-03910114.
• 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 De Administracion Financiera Basado En Normas Inte," 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 Consolidacion Y Distribucion De Gastos En Microempres," 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.
• Tri Tri Nguyen & Chau Minh Duong & Nguyet Thi Minh Nguyen & Hung Quang Bui, 2020, "Accounting conservatism and banking expertise on board of directors," Review of Quantitative Finance and Accounting, Springer, volume 55, issue 2, pages 501-539, August, DOI: 10.1007/s11156-019-00851-2.
• Luminita Enache & Antonio Parbonetti & Anup Srivastava, 2020, "Are all outside directors created equal with respect to firm disclosure policy?," Review of Quantitative Finance and Accounting, Springer, volume 55, issue 2, pages 541-577, August, DOI: 10.1007/s11156-019-00852-1.
• Mehrzad Azmi Shabestari & Kevin Moffitt & Bharat Sarath, 2020, "Did the banking sector foresee the financial crisis? Evidence from risk factor disclosures," Review of Quantitative Finance and Accounting, Springer, volume 55, issue 2, pages 647-669, August, DOI: 10.1007/s11156-019-00855-y.
• Claire Y. C. Liang & Rengong Zhang, 2020, "Post-earnings announcement drift and parameter uncertainty: evidence from industry and market news," Review of Quantitative Finance and Accounting, Springer, volume 55, issue 2, pages 695-738, August, DOI: 10.1007/s11156-019-00857-w.
• Sharad Asthana & Rachana Kalelkar, 2020, "Impact of economic policy uncertainty on disclosure and pricing of earnings news," Review of Quantitative Finance and Accounting, Springer, volume 55, issue 4, pages 1481-1512, November, DOI: 10.1007/s11156-020-00881-1.
• Cristian Florian Florea, 2020, "Fiscal Cost Management: Means of Using Financial and Accounting Information," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 6, issue 2, pages 112-121, June.
• Omar Alhato & Alin Tomus & Carmina-Elena Mihai, 2020, "Financial Statements in the Context of the Accounting System of Modern Entities. A Comparative Analysis between Jordan and Romania," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 6, issue 3, pages 66-71, September.
• Masaki KUSANO, 2020, "Does Recognition versus Disclosure of Pension Liabilities Affect Credit Ratings? Evidence from Japan," Discussion papers, Graduate School of Economics , Kyoto University, number e-20-005, Dec.
• Hanif Putra Ardianto & Iman Harymawan & Yuanita Intan Paramitasari & Mohammad Nasih, 2020, "Financial Reporting Quality and Investment Efficiency: Evidence from Indonesian Stock Market," Economics and Finance in Indonesia, Faculty of Economics and Business, University of Indonesia, volume 66, pages 112-122, Desember.
• Houda Qasim Aleqedat & Sara Zakaria AL-Rawash, 2020, "International Journal of Business and Social Research (IJBSR)7The Impacts of Hofstede’s Cultural Dimensions and Ownership Structure on Dividend Policy of Financial Sectors in Jordan," Journal of Business, LAR Center Press, volume 5, issue 1, pages 07-25, January.
• Sa’adiah Munir & Gary John Rangel & Ravichandran K. Subramaniam & Mohd. Zulkhairi bin Mustapha, 2020, "Do Heterogeneous Boards Promote Firm Innovation? Evidence from Malaysia," Capital Markets Review, Malaysian Finance Association, volume 28, issue 1, pages 25-47.
• Roberta Kontosic Pamic & Adriana Galant, 2020, "Initial Financing of Croatian SMEs: Financial Reports Evidence," Managing Global Transitions, University of Primorska, Faculty of Management Koper, volume 18, issue 4 (Winter, pages 265-283, DOI: 10.26493/1854-6935.18.265-283.
• Małgorzata Olszak & Iwona Kowalska & Patrycja Chodnicka-Jaworska & Filip Świtała, 2020, "Do cyclicality of loan-loss provisions and income smoothing matter for the capital crunch – the case of commercial banks in Poland," Bank i Kredyt, Narodowy Bank Polski, volume 51, issue 4, pages 383-436.
• Itay Goldstein & Shijie Yang & Luo Zuo, 2020, "The Real Effects of Modern Information Technologies: Evidence from the EDGAR Implementation," NBER Working Papers, National Bureau of Economic Research, Inc, number 27529, Jul.
• Ani Stoykova & Mariya Paskaleva & Dinko Stoykov, 2020, "Risk Management And Accounting With Fintech," Entrepreneurship, Faculty of Economics, SOUTH-WEST UNIVERSITY "NEOFIT RILSKI", BLAGOEVGRAD, volume 8, issue 1, pages 59-73.
• Madher E. A. Hamdallah, 2020, "The Reliance Of External Auditors On The Work Performed By Internal Auditors And Its Impact On Audit On Banks A Case Of The First Abu Dhabi Bank, Uae," Economics and Management, Faculty of Economics, SOUTH-WEST UNIVERSITY "NEOFIT RILSKI", BLAGOEVGRAD, volume 17, issue 1, pages 68-80.
• Abdallah Atieh & Malik Muneer Abu Afifa & Shadya Al-Manaseer, 2020, "Using Capital Budgeting Techniques In Rationalizing Capital Expenditure Decisions In Jordanian Industrial Public Shareholding Companies," Economics and Management, Faculty of Economics, SOUTH-WEST UNIVERSITY "NEOFIT RILSKI", BLAGOEVGRAD, volume 17, issue 2, pages 40-60.
• Grewal, Jody & Serafeim, George, 2020, "Research on Corporate Sustainability: Review and Directions for Future Research," Foundations and Trends(R) in Accounting, now publishers, volume 14, issue 2, pages 73-127, September, DOI: 10.1561/1400000061.
• Anand, Vic & Bochkay, Khrystyna & Chychyla, Roman & Leone, Andrew, 2020, "Using Python for Text Analysis in Accounting Research," Foundations and Trends(R) in Accounting, now publishers, volume 14, issue 3-4, pages 128-359, December, DOI: 10.1561/1400000062.
• Krishnan, Gopal V. & Tanyi, Paul, 2020, "Does Regulating Audit Pricing Enhance Audit Quality and the Timeliness of Audit Reporting? The Texas Experience," Journal of Law, Finance, and Accounting, now publishers, volume 5, issue 1, pages 1-64, April, DOI: 10.1561/108.00000040.
• Kim, Yongtae & Park, Hyungshin, 2020, "Wrongful Discharge Laws and Asymmetric Cost Behavior," Journal of Law, Finance, and Accounting, now publishers, volume 5, issue 1, pages 65-105, April, DOI: 10.1561/108.00000041.
• Dhammika Dharmapala, 2020, "The Tax Elasticity of Financial Statement Income: Implications for Current Reform Proposals," National Tax Journal, National Tax Association;National Tax Journal, volume 73, issue 4, pages 1047-1064, December, DOI: 10.17310/ntj.2020.4.06.
• Ivan Gudev, 2020, "Creative Accounting – Definition, Types, Purposes and Impact on United Nations’ Sustainable Development Goals," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 2, pages 328-341, June.
• Diyana Bankova, 2020, "Financial Aspects of Crimes in the Game of Football," Godishnik na UNSS, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 39-48, December.
• Lilyana Kamburova, 2020, "The Development of Practices for the Preparation of Consolidated Financial Statements," Ikonomiceski i Sotsialni Alternativi, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 123-133, March.
• Елеð¾Ð½Ð¾Ñ€Ð° Станчеð²Ð°-Тодорова & Ð Ð°Ð´Ñ Ð’Ðµð»Ð¸Ð½Ð¾Ð²Ð°-Сокð¾Ð»Ð¾Ð²Ð°, 2020, "Ð Ð¾Ð²Ð¸Ñ Ñ‚ Ðœðµð¶Ð´Ñƒð½Ð°Ñ€Ð¾Ð´Ðµð½ Ñ Ñ‚Ð°Ð½Ð´Ð°Ñ€Ñ‚ за Ñ„Ð¸Ð½Ð°Ð½Ñ Ð¾Ð²Ð¾ отчитане 17 и преð´Ð¸Ð·Ð²Ð¸Ðºð°Ñ‚еð»Ñ твата преð´ Ð·Ð°Ñ Ñ‚Ñ€Ð°Ñ…Ð¾Ð²Ð°Ñ‚Ðµð»Ð½Ð¸Ñ‚е кð¾Ð¼Ð¿Ð°Ð½Ð¸Ð¸," Ikonomiceski i Sotsialni Alternativi, University of National and World Economy, Sofia, Bulgaria, issue 2, pages 118-126, June.
• Yasen Daskalov, 2020, "Standardized Model for Accounting for Public Sector Infrastructure Assets," Ikonomiceski i Sotsialni Alternativi, University of National and World Economy, Sofia, Bulgaria, issue 3, pages 52-61, September.
• Maria Markova, 2020, "Approaches for Recognition of Public-Private Partnership Assets – Accounting Issues," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 125-135, May.
• Michael Musov, 2020, "Development and Problems of Accounting Higher Education in the U.S. and Bulgaria: Parallels in History," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 16-32, May.
• Boika Brezoeva, 2020, "The Cryptocurrency - Accounting Challenge," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 53-75, May.
• Yasen Daskalov, 2020, "Qualitative Characteristics of the Information Presented in the Financial Statements Prepared on the Basis of the International Public Sector Accounting Standards," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 89-97, May.
• Atanaska Filipova-Slancheva, 2020, "Periodic Review of Financial Statements of Banks in Bulgaria," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 99-124, May.
• Kameliya Savova, 2020, "Accounting Policy of Public Sector Enterprises in Bulgaria – Present Situation and Prospects," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 4, pages 193-214, December.
• Miroslaw Kowalewski & Monika Zamielska, 2020, "Application Of Budgeting In Selected Municipal Companies In The Warminsko-Mazurskie Voivodeship," OLSZTYN ECONOMIC JOURNAL, University of Warmia and Mazury in Olsztyn, Faculty of Economic Sciences, volume 15, issue 4, pages 339-350, December, DOI: https://doi.org/10.31648/oej.6857.
• Ivana Koštuříková, 2020, "Znalosti účetnictví studentů Obchodně podnikatelské fakulty v Karviné," Working Papers, Silesian University, School of Business Administration, number 0068, Aug.
• CARAIMAN Adrian, 2020, "The Risk Management Process In Corporate Guvernance," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 189-198, July.
• HADA Izabela Diana & MIHALCEA Mihaela Maria, 2020, "The Importance Of Profitability Indicators In Assessing The Financial Performance Of Economic Entities," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 219-228, July.
• MIHALCEA Mihaela Maria, 2020, "Do Romanian Companies And Their Stakeholders Benefit From The Advantages Of A Good Corporate Governance? Empirical Research On The Level Of Compliance," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 284-292, July.
• HAŢEGAN Camelia-Daniela, 2020, "Key Audit Matters At The Financial Services Companies: Are There Differences?," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 2, pages 168-178, December.
• MITOI Elena & ACHIM Luminita & DESPA Madalin & TURLEA Codrut, 2020, "Ifrs 9 And The Interaction With Basel Iii Regulation Pillars," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 2, pages 213-222, December.
• Sergei Sarkissian & Yan Wang, 2020, "Cross-Country Competitive Effects of Cross-Listings," The Review of Corporate Finance Studies, Society for Financial Studies, volume 9, issue 1, pages 116-164.
• Brandon Gipper & Christian Leuz & Mark Maffett, 2020, "Public Oversight and Reporting Credibility: Evidence from the PCAOB Audit Inspection Regime," The Review of Financial Studies, Society for Financial Studies, volume 33, issue 10, pages 4532-4579.
• Ilie Răscolean & Ileana – Sorina Rakos, 2020, "The Influence of Costs on the Economic Substantiation of the Decision with an Impact on Business Evaluation," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1020-1028, August.
• Lucica Sintea (Anghel), 2020, "Depreciation and Scrapping of Assets in State Institutions," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1044-1048, August.
• Adrian-Cosmin Caraiman, 2020, "The Risk Management in Financing Decisions in Corporate Governance," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 859-865, August.
• Hada Izabela Diana, 2020, "Indicators for Measuring the Financial Performance of Economic Entities," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 945-953, August.
• Maria-Andreia Iliescu (Ristea) & Marioara Avram, 2020, "The Informational System: Its Importance and Role in Inventory/Stocks Management," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 962-966, August.
• Mihaela Maria Mihalcea, 2020, "Earnings Quality on Bucharest Stock Exchange Regulated Market," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 997-1002, August.
• Traian Cristin Nicolae, 2020, "Implications of Expanding the Use of Information Technology Tools in Accounting of Finance Transactions," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 1004-1011, December.
• Irina-Doina Pășcan & Andreea ChindriÈ™, 2020, "Reporting Lease Contracts According to IFRS 16: Case of Romanian Entities," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 1031-1038, December.
• Mitica Pepi, 2020, "Discounting Cash Flow Method Application in Banking Evaluation," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 1039-1047, December.
• Mitica Pepi, 2020, "Common Stock Index Analysis," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 1048-1054, December.
• Aurelia Maria Popescu, 2020, "Annual Financial Statements – The Most Important Documents for Economic Entities in Romania," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 1060-1064, December.
• Mariana Zamfir & Marinela Daniela Manea & Ileana Iulia Istudor, 2020, "Budgetary Control of Sales: Models of Analysis in Economic Entities in Romania," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 1109-1116, December.
• Aurelia Maria Popescu, 2020, "The Importance of Accounting Information for Stakeholders," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 1117-1121, December.
• Adrian-Cosmin Caraiman, 2020, "Internal Control in Corporate Governance," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 606-611, December.
• Adrian-Cosmin Caraiman, 2020, "Responsibility for Internal Control in Corporate Governance," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 612-618, December.
• Iuliana Cenar, 2020, "Perception, Regulation and Reality Regarding Provisions in Public Institutions Accounting in Romania," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 822-829, December.
• Iuliana Cenar, 2020, "Non-financial Reporting and Performance in Pre-university Education," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 830-836, December.
• Ioana Cristina Circa (Buzduga) & Cristina Valeria Laslo, 2020, "Comparative Aspect of Cost Management and Accounting Cost," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 853-856, December.
• Ioana Cristina Circa (Buzduga), 2020, "Aspects Regarding the Profitability of the Enterprise With the Help of the Data Provided by the Activity Reports," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 857-862, December.
• LuminiÅ£a Meda Decebal & Ionela Milutin & Marius Boiţă, 2020, "Creativity of the Company’s Income Multiplier," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 884-890, December.
• Margareta (Făgădar) GhiÅŸa, 2020, "Considerations Regarding the Need for Normalization in Accounting, in Public Institutions," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 903-907, December.
• Margareta (Făgădar) GhiÅŸa & Claudiu – Florin Deac, 2020, "The Impact of Information and Communication Technologies in the Sphere of Public Administration," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 908-913, December.
• NătăliÅ£a-Mihaela FrumuÈ™anu & Adreea-Mihaela Marin (Zgardan) & Mihaela Martin, 2020, "The Impact of COVID-19 Pandemic on the Activity of the Professional Accountant," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 922-931, December.
• Traian Cristin Nicolae, 2020, "Considerations Regarding the Recording in the Entities' Accounting of the Instruments for Financing the Operating Activities," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 998-1003, December.
• Ahmed Bouteska, 2020, "Do Board Characteristics Affect Bank Performance? Evidence from the Eurozone," Journal of Asset Management, Palgrave Macmillan, volume 21, issue 6, pages 535-548, October, DOI: 10.1057/s41260-020-00181-2.
• Evangelos Chytis & Stergios Tasios & Ioannis Filos, 2020, "The effect of corporate governance mechanisms on tax planning during financial crisis: an empirical study of companies listed on the Athens stock exchange," International Journal of Disclosure and Governance, Palgrave Macmillan, volume 17, issue 1, pages 30-38, March, DOI: 10.1057/s41310-020-00072-3.
• Michael L. McIntyre & Yinlin Zhang, 2020, "Depositors’ discipline, banks’ accounting discretion, and depositors’ expectations of implicit government guarantees," Journal of Banking Regulation, Palgrave Macmillan, volume 21, issue 3, pages 256-277, September, DOI: 10.1057/s41261-019-00110-3.
• David Homola & Marie Pasekova, 2020, "Factors influencing true and fair view when preparing financial statements under IFRS: evidence from the Czech Republic," Equilibrium. Quarterly Journal of Economics and Economic Policy, Institute of Economic Research, volume 15, issue 3, pages 595-611, September, DOI: 10.24136/eq.2020.026.
• Lucia Svabova & Katarina Kramarova & Jan Chutka & Lenka Strakova, 2020, "Detecting earnings manipulation and fraudulent financial reporting in Slovakia," Oeconomia Copernicana, Institute of Economic Research, volume 11, issue 3, pages 485-508, September, DOI: 10.24136/oc.2020.020.
• Jiri Dokulil & Boris Popesko & Jan Dvorsky, 2020, "The budgeting processes of Czech companies: the role of the ownership structure and foreign capital," Oeconomia Copernicana, Institute of Economic Research, volume 11, issue 4, pages 779-798, December, DOI: 10.24136/oc.2020.031.
• Böcskei, Elvira & Vértesy, László & Bethlendi, András, 2020, "The Accounting and Legal Issues of Capital Reserve, with Particular Emphasis on Capital Increase by Share Premium," Public Finance Quarterly, Corvinus University of Budapest, volume 65, issue 2, pages 225-244, DOI: https://doi.org/10.35551/PFQ_2020_2.
• Tatiana Dănescu & Radu Bogdan Matei, 2020, "Integrated Reporting Performance – Effect of Organizational Behavior Development," Acta Marisiensis. Series Oeconomica, "George Emil Palade" University of Medicine, Pharmacy, Sciences and Technology of Târgu-Mureș, România - Faculty of Economics and Law, volume 1, pages 13-20, December.
• Ioan Ovidiu Spătăcean & Crina Mihaela Pungea, 2020, "Research regarding creditworthiness estimation for bond issuers listed on Bucharest Stock Exchange," Acta Marisiensis. Series Oeconomica, "George Emil Palade" University of Medicine, Pharmacy, Sciences and Technology of Târgu-Mureș, România - Faculty of Economics and Law, volume 1, pages 41-46, December.
• Ioan Ovidiu Spătăcean, 2020, "Testing early signs of fraudulent financial reporting – case of WIRECARD," Acta Marisiensis. Series Oeconomica, "George Emil Palade" University of Medicine, Pharmacy, Sciences and Technology of Târgu-Mureș, România - Faculty of Economics and Law, volume 2, pages 19-24, December.
• Huang, Qiubin & Xiong, Mengyuan & Xiao, Ming, 2020, "Managerial ability, financial performance and goodwill impairment: A moderated mediation analysis," MPRA Paper, University Library of Munich, Germany, number 100459, May.
• Filipova, Fanya & Georgiev, Venelin & Atanasov, Atanas & Petrova, Reni & Marinova, Rumyana, 2020, "Ефекти От Прилагането На Мсфо 15 Приходи От Договори С Клиенти В Част От Българските Предприятия За Периода 2017 – 2018 Година
  [Effects Of Applying IFRS 15 Revenue From Contracts With Customers In Some Bulgarian Entities For The Period 2017 – 2018," MPRA Paper, University Library of Munich, Germany, number 102183.
• Atanasov, Atanas, 2020, "Ползите От Задължително Нефинансово Отчитане Без Единна Рамка За Оповестяване
  [The Benefits of Mandatory Non-Financial Reporting Without a Single Disclosure Framework]," MPRA Paper, University Library of Munich, Germany, number 102184.