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

• 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 ," 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.
• Georgieva, Daniela, 2020, "A study of intangible assets disclosure as factor for sustainability: an evidence from Bulgarian furniture enterprises," MPRA Paper, University Library of Munich, Germany, number 103245, Jan.
• Georgieva, Daniela & Bankova, Diana, 2020, "Problems in audit and reporting in Bulgaria’s forestry," MPRA Paper, University Library of Munich, Germany, number 103246, Apr.
• Baschieri, Davide & Magni, Carlo Alberto & Marchioni, Andrea, 2020, "Comprehensive Financial Modeling of Solar PV Systems," MPRA Paper, University Library of Munich, Germany, number 103886, Sep.
• Atanasov, Atanas, 2020, "Non-Financial Reporting - A Step Towards Improving The Sustainability Of The Wood-Based Industries," MPRA Paper, University Library of Munich, Germany, number 104558, Sep.
• Георгиева, Даниела & Георгиева, Теодора, 2020, "Извършваните От Счетоводителите Дейности И Задачи Като Фактори За Определяне На Необходимите Дигитални Компетенции
  [Accountants’ work tasks and activities as factors for defining the needed digital," MPRA Paper, University Library of Munich, Germany, number 104704, revised 2020.
• Георгиева, Даниела, 2020, "Изследване На Дигиталните Умения На Счетоводителите В Качеството Им На Потребители На Информационни И Комуникационни Технологии
  [Research on the digital skills of accountants as users of informatio," MPRA Paper, University Library of Munich, Germany, number 104705, revised 2020.
• Abuselidze, George, 2020, "Analysis and Control of Bankruptcy and Reorganization Processes: Case Studies Using Accounting Data," MPRA Paper, University Library of Munich, Germany, number 104905.
• Atanasov, Atanas & Marinova, Rumyana, 2020, "Интегрираното Отчитане Като Инструмент За Комуникиране На Корпоративна Информация В Условията На Covid-19
  [Integrated reporting as a tool for communication of corporate information in the COVID-19 ," MPRA Paper, University Library of Munich, Germany, number 105256.
• Георгиева, Даниела, 2020, "Предизвикателства Пред Отчитането На Научноизследователската И Развойна Дейност В България
  [Reporting of R&D in Bulgaria - challenges]," MPRA Paper, University Library of Munich, Germany, number 105321.
• Георгиева, Даниела, 2020, "По Някои Въпроси Относно Непубликуването На Оповестявания За Научноизследователската И Развойна Дейност Като Част От Финансовите Отчети На Български Иновативни Предприятия
  [On some issues regarding," MPRA Paper, University Library of Munich, Germany, number 106717, revised 2020.
• Marchioni, Andrea & Magni, Carlo Alberto & Baschieri, Davide, 2020, "Investment and financing perspectives for a solar photovoltaic project," MPRA Paper, University Library of Munich, Germany, number 107374, Nov.
• Lueg, Rainer, 2020, "Customer accounting and free return policies of retailers," MPRA Paper, University Library of Munich, Germany, number 107802.
• Mahami, Zouleykha & Mouloudj, Kamel, 2020, "Factors Affecting Detection of Manipulation in Financial Statements: An Empirical Study from Auditors’ Perspective," MPRA Paper, University Library of Munich, Germany, number 108008, Jun, revised 30 Jun 2020.
• Osti, Davide, 2020, "Valutazione marchio FRB
  [FRB's trademark valuation]," MPRA Paper, University Library of Munich, Germany, number 115964, Oct.
• Abou-Zeid, Nader & El-Mousawi, Hasan & Younis, Joumana, 2020, "Role of Forensic Accounting in Curbing Creative Accounting Practices—An Empirical Study," MPRA Paper, University Library of Munich, Germany, number 121959, Jun, revised 21 Jun 2020.
• El-Mousawi, Hasan & Kanso, Hasan, 2020, "Impact of COVID-19 Outbreak on Financial Reporting in the Light of the International Financial Reporting Standards (IFRS) (An Empirical Study)," MPRA Paper, University Library of Munich, Germany, number 122051.
• FENDRI ZOUARI, Nawel & NEIFAR, MALIKA, 2020, "Loan loss provisions under regulatory pressure: public versus private banks in Tunisia," MPRA Paper, University Library of Munich, Germany, number 99081, Mar.
• Ojo, Marianne, 2020, "The need for global coordination and cooperation transparency and uncertainty amid the COVID -19 outbreak," MPRA Paper, University Library of Munich, Germany, number 99775, Apr.
• Magni, Carlo Alberto & Marchioni, Andrea, 2020, "Average rates of return, working capital, and NPV-consistency in project appraisal: A sensitivity analysis approach," MPRA Paper, University Library of Munich, Germany, number 99922, Apr.
• Roedl, Marianne & Dupont, Genevieve, 2020, "Monetary policy implications of the COVID-19 outbreak, the social pandemic," MPRA Paper, University Library of Munich, Germany, number 99981, May.
• Maria Natasha Jostan & Ria Sandra Alimbudiono, 2020, "Student Academic Studies, Lifestyle and Prospect as Future Accountant," ACTA VSFS, University of Finance and Administration, volume 14, issue 2, pages 115-122.
• Nikolaj Kirkeby Niebuhr, 2020, "Managerial Overconfidence and Self-Reported Success," Economics Working Papers, Department of Economics and Business Economics, Aarhus University, number 2020-01, Jan.
• Steen Nielsen, 2020, "Management accounting and the idea of machine learning," Economics Working Papers, Department of Economics and Business Economics, Aarhus University, number 2020-09, Aug.
• Fenoll-Bernal, Antonio & Serrano Madrid, Jose, 2020, "Calidad de la información contable y esfuerzo del auditor: El caso español," Small Business International Review, Asociación Española de Contabilidad y Administración de Empresas - AECA, volume 4, issue 1, pages 52-68, January, DOI: 10.26784/sbir.v4i1.244.
• Emre Horasan & Alirıza Ağ & Tuncer Yılmaz, 2020, "Investigation of Cost Stickiness In BIST Manufacturing Sector," Journal of Finance Letters (Maliye ve Finans Yazıları), Maliye ve Finans Yazıları Yayıncılık Ltd. Şti., volume 35, issue 113, pages 185-206, April, DOI: https://doi.org/10.33203/mfy.602728.
• İsmail Bekci & Ali Apalı & Menekşe Engin, 2020, "Comparative Investigation of the Students ‘approaches to the Tax of Professional Members and Accounting Professional Principles: The Case of Burdur Province," Journal of Finance Letters (Maliye ve Finans Yazıları), Maliye ve Finans Yazıları Yayıncılık Ltd. Şti., volume 35, issue 113, pages 239-266, April, DOI: https://doi.org/10.33203/mfy.636780.
• Liudmila LAPIȚKAIA & Alexandru LEAHOVCENCO, 2020, "Features of intellectual property reflection in accounting and in financial statements," Eastern European Journal for Regional Studies (EEJRS), Center for Studies in European Integration (CSEI), Academy of Economic Studies of Moldova (ASEM), volume 6, issue 1, pages 102-112, June.
• Liudmila LAPIȚKAIA & Alexandru LEAHOVCENCO, 2020, "Applying IFRS for accounting of cryptocurrencies," Eastern European Journal for Regional Studies (EEJRS), Center for Studies in European Integration (CSEI), Academy of Economic Studies of Moldova (ASEM), volume 6, issue 2, pages 108-116, December.
• Dan Dacian Cuzdriorean & Szilveszter Fekete & Alina Beattrice Vladu, 2020, "Identifying the Promoters of Students’ Sustainable Behaviour: An Empirical Study," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, volume 22, issue 54, pages 432-432, April.
• Matthew Olubayo Omotoso & Daniel Petrus Schutte & Heinz Eckart Klingelhöfer, 2020, "The Impact of the Adoption of International Financial Reporting Standards on Foreign Direct Investment in Africa," The African Finance Journal, Africagrowth Institute, volume 22, issue 1, pages 21-49.
• Bogdan-Alexandru SMERCINSCHI, 2020, "Accounting and Tax Regulations and Practices Specific to Small- and Medium-Sized Entities (II)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 1, issue 10, pages 20-26, October, DOI: 10.37945/cbr.2020.10.03.
• Robert-Aurelian ȘOVA & Adriana Florina POPA, 2020, "The Accounting Education, Between Digitalisation and the COVID-19 Crisis," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 1, issue 10, pages 3-8, October, DOI: 10.37945/cbr.2020.10.01.
• Delia DAVID & Semida DUCĂ, 2020, "Financial-Accounting Approaches Regarding the Decision of Financing the Economic Entities During the COVID-19 Pandemic," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 1, issue 10, pages 9-19, October, DOI: 10.37945/cbr.2020.10.02.
• Lucian CERNUȘCA, 2020, "The Accounting and Tax Regime Regarding the Real Estate Rentals," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 1, issue 11, pages 15-22, November, DOI: 10.37945/cbr.2020.11.02.
• Bogdan Cosmin GOMOI, 2020, "Study Regarding the Budgeting of an Economic Entity’s Cash Flow in the Context of the Accrual Accounting System," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 1, issue 11, pages 23-35, November, DOI: 10.37945/cbr.2020.11.03.
• Bogdan-Alexandru SMERCINSCHI, 2020, "The Perception of the Economic Field Professionals Regarding the Accounting and Tax Regulations Specific to SMEs," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 1, issue 11, pages 3-14, November, DOI: 10.37945/cbr.2020.11.01.
• Adrian GROȘANU & Melinda-Timea FÜLÖP & George-Silviu CORDOȘ & Gabriel RAITA, 2020, "Challenges and Trends for the Incorporation of Big Data in the Accounting Profession: From the Traditional Approach to the Future Professional Accountant," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 1, issue 11, pages 50-58, November, DOI: 10.37945/cbr.2020.11.06.
• Robert-Aurelian ȘOVA & Adriana Florina POPA, 2020, "Accounting Education – Between Digitalisation and the COVID-19 Pandemic Crisis," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 1, issue 11, pages 59-63, November, DOI: 10.37945/cbr.2020.11.07.
• Lucian CERNUȘCA & Luiela Magdalena CSORBA, 2020, "New Accounting Regulations on Waste Management," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 1, issue 1, pages 11-21, January.
• Sonia Elena POPESCU, 2020, "Case Study on the Presentation of Financial Statements in the Communist Period and in Current Times (I)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 1, issue 1, pages 3-10, January.
• Maria MORNEA, 2020, "Features of the Accounting Records Specific to the Cooperative System in Agricultural Cooperatives," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 1, issue 1, pages 31-41, January.
• Bogdan Cosmin GOMOI, 2020, "Taxation for Individual Part-Time Contracts," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 1, issue 1, pages 48-59, January.
• Dorel MATEȘ & Veronica GROSU & Aura DOMIL & Svetlana MIHĂILĂ & Marian SOCOLIUC & Oana BOGDAN & Dana PORDEA, 2020, "Organising the Accounting Activity within Entities in the Production Field (I)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 1, issue 2, pages 10-18, February, DOI: 10.37945/cbr.2020.02.02.
• Lucian CERNUȘCA, 2020, "The Accounting and Tax Regime Regarding Sponsorship," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 1, issue 2, pages 19-29, February, DOI: 10.37945/cbr.2020.02.03.
• Sonia Elena POPESCU, 2020, "Case Study on the Presentation of Financial Statements in the Communist Period and in Current Times (II)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 1, issue 2, pages 3-9, February, DOI: 10.37945/cbr.2020.02.01.
• Lucian-Dorel ILINCUȚĂ, 2020, "Considerations Regarding the Accounting Treatment Applied to Investment Properties (I)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 1, issue 2, pages 30-39, February, DOI: 10.37945/cbr.2020.02.04.
• Lucian-Dorel ILINCUȚĂ, 2020, "Considerations Regarding the Accounting Treatment Applied to Investment Properties (II)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 1, issue 3, pages 12-23, March, DOI: 10.37945/cbr.2020.03.02.
• Elena STĂNCIULESCU, 2020, "Allowances and Valuation Allowances – Essential Elements for the Presentation of the Fair View of the Financial Statements," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 1, issue 3, pages 24-34, March, DOI: 10.37945/cbr.2020.03.03.
• Dorel MATEȘ & Veronica GROSU & Aura DOMIL & Svetlana MIHĂILĂ & Marian SOCOLIUC & Oana BOGDAN & Dana PORDEA, 2020, "Organising the Accounting Activity within Entities in the Production Field (II)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 1, issue 3, pages 3-11, March, DOI: 10.37945/cbr.2020.03.01.
• Bogdan Cosmin GOMOI, 2020, "The Taxation Mechanism for Revenues Obtained from Intellectual Property Rights," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 1, issue 3, pages 54-64, March, DOI: 10.37945/cbr.2020.03.06.
• Margareta LESPEZANU, 2020, "Specific Practices Regarding the Recording in Accounting of the Economic-Financial Operations Regarding the Personnel, During the Period of Emergency Status Established by the Decree 195/2020," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 1, issue 4, pages 22-30, April, DOI: 10.37945/cbr.2020.04.03.
• Elena STĂNCIULESCU, 2020, "The Impact of Events Subsequent to the Financial Year End on the Financial Statements," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 1, issue 4, pages 31-37, April, DOI: 10.37945/cbr.2020.04.04.
• Mirela NICHITA & Mirela PĂUNESCU & Daniela Artemisa CALU, 2020, "Financial Reporting for Entities Applying IFRS, in the Context of the Coronavirus Crisis," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 1, issue 5, pages 13-23, May, DOI: 10.37945/cbr.2020.05.02.
• Bogdan Cosmin GOMOI, 2020, "The Tax and Accounting Treatments Regarding the Revaluation of Buildings and Lands," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 1, issue 5, pages 24-34, May, DOI: 10.37945/cbr.2020.05.03.
• Corina-Graziella BÂTCĂ-DUMITRU & Alina-Mihaela IRIMESCU, 2020, "Financial Reporting According to National Accounting Regulations, in the Context of the Coronavirus Crisis," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 1, issue 5, pages 3-12, May, DOI: 10.37945/cbr.2020.05.01.
• Elena STĂNCIULESCU, 2020, "Distributing the Financial Year Result by Destination," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 1, issue 5, pages 35-43, May, DOI: 10.37945/cbr.2020.05.04.
• Lucian CERNUȘCA, 2020, "The Mechanism for the Taxation of Investment Incomes," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 1, issue 5, pages 53-62, May, DOI: 10.37945/cbr.2020.05.06.
• Bogdan Cosmin GOMOI, 2020, "Accounting and Fiscal Approaches Concerning the Motor Vehicles which Are Not Exclusively Used for the Purpose of Economic Activities," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 1, issue 6, pages 21-29, June, DOI: 10.37945/cbr.2020.06.03.
• Delia DAVID & Daniela PORDEA & Luminița PĂIUȘAN, 2020, "A Study Concerning the Application of the Activity-Based Costing Method for Entities Operating in the Building Sector," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 1, issue 6, pages 30-37, June, DOI: 10.37945/cbr.2020.06.04.
• Elena STĂNCIULESCU, 2020, "Mutual Companies – A Viable Financing Solution in Times of Crisis," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 1, issue 6, pages 43-53, June, DOI: 10.37945/cbr.2020.06.06.
• Ovidiu-Constantin BUNGET & Alin-Constantin DUMITRESCU & Cristian LUNGU & Andrei-Marius OLARIU, 2020, "Opinions Regarding the Impact of the COVID-19 Pandemic over the Financial Reporting," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 1, issue 7, pages 11-18, July, DOI: 10.37945/cbr.2020.07.02.
• Corina-Graziella BÂTCĂ-DUMITRU, 2020, "Accounting for Events and Transactions Regarding Equity," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 1, issue 7, pages 19-29, July, DOI: 10.37945/cbr.2020.07.03.
• Delia DAVID & Lucian CERNUȘCA, 2020, "The Perception of Professional Accountants Regarding the Future of the Accounting Profession in the Digital Era," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 1, issue 7, pages 3-10, July, DOI: 10.37945/cbr.2020.07.01.
• Bogdan Cosmin GOMOI, 2020, "Estimating in Accounting," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 1, issue 7, pages 30-38, July, DOI: 10.37945/cbr.2020.07.04.
• Sergiu-Bogdan CONSTANTIN, 2020, "Case Studies Regarding Accounting Expertise in Commercial Conflicts," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 1, issue 7, pages 56-63, July, DOI: 10.37945/cbr.2020.07.07.
• Liliana Maria DRUIU & Daniel DRĂGUȚ, 2020, "Technical Unemployment in the Context of SARS-CoV-2 Pandemic in Romania," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 1, issue 8, pages 15-20, August, DOI: 10.37945/cbr.2020.08.02.
• Corina-Graziella BÂTCĂ-DUMITRU, 2020, "Accounting for Events and Transactions Regarding Long-Term Debt," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 1, issue 8, pages 21-29, August, DOI: 10.37945/cbr.2020.08.03.
• Lucian CERNUȘCA & Luiela Magdalena CSORBA, 2020, "Professional and Transversal Accounting Competences (I)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 1, issue 8, pages 3-14, August, DOI: 10.37945/cbr.2020.08.01.
• Elena STĂNCIULESCU, 2020, "The Reverse Charge Mechanism," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 1, issue 8, pages 45-52, August, DOI: 10.37945/cbr.2020.08.06.
• Sergiu-Bogdan CONSTANTIN, 2020, "Case Studies Regarding Accounting Expertise in Criminal Cases (I)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 1, issue 8, pages 53-61, August, DOI: 10.37945/cbr.2020.08.07.
• Mirela PĂUNESCU & Adriana Florina POPA & Radu CIOBANU, 2020, "Proposals Regarding Accounting for Cryptocurrencies in Accordance with Romanian Accounting Regulations," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 1, issue 9, pages 11-24, September, DOI: 10.37945/cbr.2020.09.02.
• Bogdan Cosmin GOMOI, 2020, "Accounting Policy Aspects in Accordance with the Provisions of OMPF No. 1802/2014," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 1, issue 9, pages 25-32, September, DOI: 10.37945/cbr.2020.09.03.
• Lucian CERNUȘCA & Luiela Magdalena CSORBA, 2020, "Professional and Transversal Accounting Competences (II)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 1, issue 9, pages 3-10, September, DOI: 10.37945/cbr.2020.09.01.
• Bogdan-Alexandru SMERCINSCHI, 2020, "Accounting and Tax Regulations and Practices Specific to Small- and Medium-Sized Entities (I)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 1, issue 9, pages 33-42, September, DOI: 10.37945/cbr.2020.09.04.
• Sergiu-Bogdan CONSTANTIN, 2020, "Case Studies Regarding Accounting Expertise in Criminal Cases (II)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 1, issue 9, pages 52-60, September, DOI: 10.37945/cbr.2020.09.06.
• M. A. İbrahim SARIAY & Haşim BAĞCI, 2020, "Varlık Tüketiminin İşletmelerin Finansal Performansına Etkisi: BİST’te İşlem Gören Perakende Sektörüne Yönelik Bir Uygulama," Journal of Research in Economics, Politics & Finance, Ersan ERSOY, volume 5, issue 1, pages 140-157, DOI: doi.org/10.30784/epfad.689429.
• Renata PakÅ¡iová & Denisa Oriskóová, 2020, "Capital Maintenance Evolution using Outputs from Accounting System," Scientific Annals of Economics and Business (continues Analele Stiintifice), Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, volume 67, issue 3, pages 311-331, September.
• R K Tailor & Ashoka M L & Parameshwara & Abhishek N, 2020, "Suitability of accounting education to current market," Indian Journal of Commerce and Management Studies, Educational Research Multimedia & Publications,India, volume 11, issue 2, pages 14-23, May, DOI: 10.18843/ijcms/v11i2/02.
• Viorel - Costin Banta, 2020, "Application Of Rpa Solutions Near Erp Systems - In The Business Environment Related To The Production Area. A Case Study," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 48, pages 17-24, August.
• Andreea Claudia Chiurtu, 2020, "The Financial Performance – Risk Correlation Of Companies Listed On The Bucharest Stock Exchange," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 48, pages 47-62, August.
• Ana Maria Alexie, 2020, "Correlation Between Corporate Governance Characteristics And Financial Performance Of The Companies," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 48, pages 5-16, August.
• Nina Adriana Buică & Marioara Avram & Magdalena Mihai & Cristian Drăgan, 2020, "The Role Of Audit In Increasing The Corporate Social Responsibility," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 2, issue 48, pages 108-120, December.
• Viorel - Costin Banta, 2020, "The Impact Of The Implementation Of Ai And Rpa Type Solutions In The Area Related To Forecast And Sequencing In The Production Area Using Sap. A Case Study," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 2, issue 48, pages 121-126, December.
• Maria-Andreia Iliescu (Ristea) & Nensi Xhani & Marioara Avram & Cristian Drăgan, 2020, "The Importance And Role Of Internal Audit Missions Of Stocks," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 2, issue 48, pages 127-132, December.
• Valeriu Brabete & Daniel Goagără, 2020, "Specific Features Of The Accounting Treatments Specific To Some Transactions Carried Out In The Trade Activity," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 2, issue 48, pages 54-63, December.
• Radu MĂRGINEAN & Delia Corina MIHĂLȚAN, 2020, "Perfecting Management Accounting In The Furniture Industry Through The Abc Method," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 22, pages 1-2.
• Ionela Cornelia CIOCA, 2020, "The Importance Of Financial Statements In The Decision-Making Process," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 22, pages 73-83.
• Cristina TIMOFTE (COCA) & Simona-Maria TANASA (BRINZARU) & Dan-Andrei COCA, 2020, "A Bibliometric Analysis Of Creative Accounting Research," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 22, pages 96-102.
• Mihaela Ionela SOCOLIUC, 2020, "Considerations Concerning The Implications Of The Covid 19 Pandemic On The Role Of The Corporate Governance In The Ensurance Of The Continuity Of The Activity," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 22, pages 126-138.
• Adrian GROŞANU & Camelia-Melania MUREŞAN & Cristina BOŢA-AVRAM & Paula Ramona RĂCHIŞAN, 2020, "Instrumental Context Of A Forensic Accounting Investigation: A Systematic Review Of The Current Literature," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 22, pages 53-69.
• Isam Abdelhafid A. Milad & Ali Altug Bicer, 2020, "The Association between Board of Directors' Characteristics and the Level of Voluntary Disclosure: Evidence from Listed Banks in Borsa Istanbul," Management & Economics Research Journal, Faculty of Economics, Commercial and Management Sciences, Ziane Achour University of Djelfa, volume 2, issue 1, pages 166-185, March, DOI: 10.48100/merj.v2i1.81.
• Saef Abdulrazaq Mohammed Alwattar, 2020, "The Expected Effects on the Financial Statements According to Requirements of the IAS (10) in Light of the Coronavirus Crisis (Analytical Study)," Management & Economics Research Journal, Faculty of Economics, Commercial and Management Sciences, Ziane Achour University of Djelfa, volume 2, issue 2Special, pages 21-33, june, DOI: 10.48100/merj.v2i2Special.99.
• Salah Ali Ahmed Muhammad & Muhammad Al-Mahdi Al-Amir Ahmed, 2020, "A Comparative Analytical Study of Requirements for Recognition and Accounting Measurement of Expected Credit Losses Between FASB-Subject Topic (ASC 326) and IFRS9 Standard in Light of Coronavirus (Cov," Management & Economics Research Journal, Faculty of Economics, Commercial and Management Sciences, Ziane Achour University of Djelfa, volume 2, issue 2Special, pages 90-116, june, DOI: 10.48100/merj.v2i2Special.103.
• Waleed Khalid Shihab Al-Rashidi & Faris A. A. Al-Khalidi, 2020, "The Effect of the Electronic Disclosure System on Investment Decision of Companies Listed on the Iraq Stock Exchange," Management & Economics Research Journal, Faculty of Economics, Commercial and Management Sciences, Ziane Achour University of Djelfa, volume 2, issue 5, pages 70-92, December, DOI: 10.48100/merj.2020.145.
• Maria Vassiljev, 2020, "The Impact of Fraud-Themed Course On Students’ Attitude to Fraud. Does Previous Studies and Background Matter?," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 19, issue 1, pages 113-138, March.
• Victoria Stanciu & Irina Bogdana Pugna & Mirela Gheorghe, 2020, "New Coordinates of Accounting Academic Education. A Romanian Insight," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 19, issue 1, pages 158-178, March.