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

• 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 skills]," 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 information and communication technologies]," 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 conditions]," 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 non-publication of research and development discl," 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 (Covid-19) Outbreak," 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?," 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," 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.
• Quynh Nguyen, 2020, "Corporate Governance and Earnings Management in Vietnamese Listed Firms: A Pitch," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 19, issue 1, pages 179-188, March.
• Fatma Zehri & Inaam Zgarni, 2020, "Internal and External Corporate Governance Mechanisms and Earnings Management: An International Perspective," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 19, issue 1, pages 33-64, March.
• Nalan Akdogan & Seval Kardes Selimoglu & Medine Turkcan, 2020, "Sustainability Accounting and Corporate Social Responsibility in Turkey and in Its Region," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 19, issue 1, pages 5-32, March.
• Silvia Petre & Nadia Albu, 2020, "Investigating IFRS Compliance in Transitioning Countries: A Qualitative Study," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 19, issue 1, pages 89-112, March.
• Salma Damak Ayadi & Rahma Ben Salem & Asma Abdouli, 2020, "Family Presence in The Firm’s Capital and External Auditor Choice: Evidence from French Listed Firms," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 19, issue 2, pages 195-214, June.
• Amel Amiri & Sarra Elleuch Hamza, 2020, "The Transition To IPSAS Standards: The Extent of Adoption and The Influence of Institutional, Contingency and Economic Network Factors," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 19, issue 2, pages 215-251, June.
• Zeineb Feki Cherif & Salma Damak Ayadi & Saoussen Boujelben Ben Hamad, 2020, "The Effect of Family Ownership On Accrual-Based and Real Activities Based Earnings Management: Evidence from The French Context," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 19, issue 2, pages 283-310, June.
• Georgios Kolias & Nikolaos Arnis & Kostas Karamanis, 2020, "The Simultaneous Determination of Cash Conversion Cycle Components," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 19, issue 2, pages 311-332, June.
• Cristea Lavinia Mihaela, 2020, "Current Security Threats in The National and International Context," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 19, issue 2, pages 351-378, June.
• Kishore Singh & Peter Best, 2020, "Implementing Benford’s Law in Continuous Monitoring Applications," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 19, issue 2, pages 379-404, June.
• Charles H. Cho & Floriane Janin & Christine Cooper & Michael Rogerson, 2020, "Neoliberal Control Devices and Social Discrimination: The Case of Paris Saint-Germain Football Club Fans," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 19, issue 3, pages 409-443, September.
• Abdulrahman Aljabr, 2020, "The Influences on Activity-Based Costing Adoption as An Optimal Costing System Design: Evidence from Saudi Arabia," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 19, issue 3, pages 444-479, September.
• Richard G. Brody & Gaurav Gupta & Stephen B. Salter, 2020, "The Influence of Emotional Intelligence on Auditor Performance," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 19, issue 3, pages 543-565, September.
• Md. Jahidur Rahman & Ning Zhao, 2020, "Information Technology Capability and Firm Performance in The Era of Big Data Analytics: Evidence from The United States," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 19, issue 3, pages 595-621, September.
• Charles H. Cho, 2020, "CSR Accounting ‘New Wave’ Researchers: ‘Step Up to The Plate’… Or ‘Stay Out of The Game’," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 19, issue 4, pages 626-650, December.
• Jamel Chouaibi & Salim Chouaibi, 2020, "Does Value Added of Intellectual Capital Influence Voluntary Disclosure? The Moderating Effect of CSR Practices," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 19, issue 4, pages 651-681, December.
• Md. Zakir Hosen & Md. Takibur Rahman & Md. Mamun ur Rashid, 2020, "Perceived Use of Accounting Information and Practices of Accounting in Micro Enterprises of Developing Countries," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 19, issue 4, pages 682-706, December.
• Camelia I. Lungu & Pompei Mititean & Chirata Caraiani & Daniela Constantinescu, 2020, "A Structured Literature Review of Corporate Governance and Performance Research Within an Emerging Country Setting," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 19, issue 4, pages 707-733, December.
• Linh Le & Dongfang Nie, 2020, "Are Controlled Companies Underperforming?," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 19, issue 4, pages 759-777, December.
• Waseem Yousaf & Raheel Jamil & Zardashia Nazir Chohan & Muhammad Muneeb Akmal Mughal, 2020, "Supply Chain Management Moderating Effect on the Nexus Amid Intensity of Energy Consumption and Accounting Information System," Pakistan Journal of Humanities and Social Sciences, International Research Alliance for Sustainable Development (iRASD), volume 8, issue 2, pages :35-45, June.
• Алмагамбетов К.А. // Almagambetov K.A. & Текебаев Ж.М. // Tekebayev Zh.M., 2020, "Учет криптовалют в соответствии с МСФО // Accounting for cryptocurrencies in accordance with IFRS," Economic Review(National Bank of Kazakhstan), National Bank of Kazakhstan, issue 2, pages 25-33.
• Emilia VASILE & Ion CROITORU, 2020, "Territorial Administrative Unit - Autonomous Administrative Structure," Internal Auditing and Risk Management, Athenaeum University of Bucharest, volume 57, issue 1, pages 57-67, March.
• Daniela MITRAN, 2020, "Risks And Benefits Of Adopting Cloud Accounting," Internal Auditing and Risk Management, Athenaeum University of Bucharest, volume 60, issue 4, pages 22-32, December.
• Emilia VASILE & Ion CROITORU, 2020, "Financial Statements €“ Object Of The Financial Audit," Internal Auditing and Risk Management, Athenaeum University of Bucharest, volume 60, issue 4, pages 51-58, December.
• Florentin-Emil TANASA & Florian Marcel NUTA, 2020, "Risk Analysis in Financial Audit using the Trust Function Method," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 18, issue 159, pages 542-542.
• Irina Diana IORDACHE, 2020, "Information Transparency on Financial Markets, an International View," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 18, issue 159, pages 568-568.
• Claudia Catalina CIOCAN & Iuliana GEORGESCU & Mihai CARP, 2020, "The Perception of the Representatives of the Accounting Profession from Romania on the Relationship Between Conservatism and True and Fair View," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 18, issue 159, pages 585-585.
• Namazi, Mohammad & Rezaei, Gholamreza, 2020, "Comprehensive Framework for Controlling Budgetary Slack in Governmental Agencies via Strategic Management Accounting (in Persian)," The Journal of Planning and Budgeting (٠صلنامه برنامه ریزی Ùˆ بودجه), Institute for Management and Planning studies, volume 25, issue 3, pages 3-31, November.
• Ivica Filipovic & Toni Susak & Barbara Krvavac, 2020, "Effect Of Non-Audit Services Provision On The Relationship Between Going Concern Issue Emphasis And Earnings Management," Economic Thought and Practice, Department of Economics and Business, University of Dubrovnik, volume 29, issue 2, pages 393-408, december, DOI: 10.17818/EMIP/2020/2.4.
• Maja Letica & Ivana Dropulic & Mirela Mabic, 2020, "Implementation Effects Of The Integrated Information System On Management Accounting: Comparision Of The Insurance Sector In The Republic Of Croatia And Bosnia And Herzegovina," Economic Thought and Practice, Department of Economics and Business, University of Dubrovnik, volume 29, issue 2, pages 409-424, december, DOI: 10.17818/EMIP/2020/2.5.
• Dubravka Mahacek, 2020, "The Impact Of State Auditors' Recommendations On The Increased Efficiency Of Companies Owned By Local And Regional Self-Government Units," Economic Thought and Practice, Department of Economics and Business, University of Dubrovnik, volume 29, issue 2, pages 539-558, december, DOI: 10.17818/EMIP/2020/2.11.
• César Omar López à vila & Norma Pontet Ubal, 2020, "Complementary break-even point with economic value added," Documentos de Investigación, Universidad ORT Uruguay. Facultad de Administración y Ciencias Sociales, number 128, Aug.
• Iryna Zamula & Dmytro Liudvenko, 2020, "Information Support And Development Of Organic Production," Green, Blue & Digital Economy Journal, Publishing house "Baltija Publishing", volume 1, issue 2, DOI: 10.30525/2661-5169/2020-2-1.
• Sergiy Bardash & Tatiana Osadcha, 2020, "Current Status Of State Financial Control Of Ukraine And Ways Of Its Improvement," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", volume 6, issue 2, DOI: 10.30525/2256-0742/2020-6-2-17-24.
• Lilyana Kamburova, 2020, "Òhe rise of intangible assets and approaches to their valuation," Economic Thought journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 1, pages 51-64.
• Josef Schroth, 2020, "Outside Investor Access to Top Management: Market Monitoring versus Stock Price Manipulation," Staff Working Papers, Bank of Canada, number 20-43, Oct, DOI: 10.34989/swp-2020-43.
• Álvaro Menéndez Pujadas & Maristela Mulino, 2020, "Resultados de las empresas no financieras hasta el cuarto trimestre de 2019. Un avance de cierre del ejercicio," Boletín Económico, Banco de España, issue 1/2020.
• Álvaro Menéndez Pujadas & Maristela Mulino, 2020, "Resultados de las empresas no financieras en el primer trimestre de 2020," Boletín Económico, Banco de España, issue 3/2020.
• Álvaro Menéndez Pujadas & Maristela Mulino, 2020, "Resultados de las empresas no financieras hasta el segundo trimestre de 2020," Boletín Económico, Banco de España, issue 4/2020.
• Roberto Blanco & Sergio Mayordomo & Álvaro Menéndez & Álvaro Menéndez, 2020, "El impacto de la crisis del Covid-19 sobre la situación financiera de las empresas no financieras en 2020: evidencia basada en la Central de Balances," Boletín Económico, Banco de España, issue 4/2020.
• Álvaro Menéndez Pujadas & Maristela Mulino, 2020, "Results of non-financial corporations to 2019 Q4. Preliminary year-end data," Economic Bulletin, Banco de España, issue 1/2020.
• Álvaro Menéndez Pujadas & Maristela Mulino, 2020, "Results of non-financial corporations in 2020 Q1," Economic Bulletin, Banco de España, issue 3/2020.
• Álvaro Menéndez Pujadas & Maristela Mulino, 2020, "Results of non-financial corporations to 2020 Q2," Economic Bulletin, Banco de España, issue 4/2020.
• Roberto Blanco & Sergio Mayordomo & Álvaro Menéndez & Maristela Mulino, 2020, "The impact of the Covid-19 crisis on the financial position of non-financial corporations in 2020: CBSO-based evidence," Economic Bulletin, Banco de España, issue 4/2020.
• Nemanja Karapavlović & Vladimir Obradović & Jasmina Bogićević, 2020, "The Use Of Historical Cost And Fair Value For Property And Plant And Equipment Measurement – Evidence From The Republic Of Serbia," Economic Annals, Faculty of Economics and Business, University of Belgrade, volume 65, issue 227, pages 95-118, October –.
• Stephen J. Terry & Toni M. Whited & Anastasia A. Zakolyukina, 2020, "Information versus Investment," Working Papers, Becker Friedman Institute for Research In Economics, number 2020-110.
• John Gallemore & Stephan Hollander & Martin Jacob, 2020, "Who CARES? Evidence on the Corporate Tax Provisions of the Coronavirus Aid, Relief, and Economic Security Act from SEC Filings," Working Papers, Becker Friedman Institute for Research In Economics, number 2020-81.
• John M. Barrios & Jung Ho Choi & Yael V. Hochberg & Jinhwan Kim & Miao Liu, 2020, "Informing Entrepreneurs: Public Corporate Disclosure and New Business Formation," Working Papers, Becker Friedman Institute for Research In Economics, number 2020-92.
• Marcelo Ortiz, 2020, "Financial Disclosure Environment and the Cash Policy of Private Firms," Working Papers, Barcelona School of Economics, number 1148, Jan.
• CIOLOMIC Ioana-Andreea, BELEIU Ioana Natalia, 2020, "Exploring The Idiosyncrasies Of State-Owned Enterprises In The Whole Of Government Picture," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, volume 72, issue 1, pages 46-56, April.
• COȘOFREÈš Bogdan-Dumitru, MÂRÈš Roxana-Aurelia, MANEA Mihaela, 2020, "An Overview Of The Non-Financial Reporting Practices Of The Romanian Public-Interest Entities Listed On Bucharest Stock Exchange," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, volume 72, issue 1, pages 57-64, April.
• Ioannis Asimakopoulos & Athanasios P. Fassas & Dimitris Malliaropulos, 2020, "Does earnings quality matter? Evidence from the Athens Exchange," Economic Bulletin, Bank of Greece, issue 52, pages 93-112, December.
• Jaroslav Písek, 2020, "Future perspectives of independent pharmacies in the Czech Republic - Comparative analysis of selected financial indicators of independent pharmacies," Economics Working Papers, University of South Bohemia in Ceske Budejovice, Faculty of Economics, number 2020-01, Feb, revised 21 Feb 2020, DOI: 10.32725/ewp.2020.001.
• Проф. Д-Р Фаня Филипова & Доц. Д-Р Венелин Георгиев & Гл. Ас. Д-Р Атанас Атанасов & Гл. Ас. Д-Р Рени Петрова & Гл. Ас. Д-Р Румяна Маринова, 2020, "Ефекти От Прилагането На Мсфо 15 Приходи От Договори С Клиенти В Част От Българските Предприятия За Периода 2017 – 2018 Година," ICPA Articles, Institute of Certified Public Accountants, volume 2020, issue 1, pages 1-16.
• Доц. Д-Р Бойка Брезоева, 2020, "Счетоводно Отчитане На Продажби С Обратен Лизинг Съгласно Мсфо 16 Лизинг," ICPA Articles, Institute of Certified Public Accountants, volume 2020, issue 3, pages 1-21.
• Mähönen Jukka, 2020, "Integrated Reporting and Sustainable Corporate Governance from European Perspective," Accounting, Economics, and Law: A Convivium, De Gruyter, volume 10, issue 2, pages 1-40, July, DOI: 10.1515/ael-2018-0048.
• Tsagas Georgina & Villiers Charlotte, 2020, "Why “Less is More” in Non-Financial Reporting Initiatives: Concrete Steps Towards Supporting Sustainability," Accounting, Economics, and Law: A Convivium, De Gruyter, volume 10, issue 2, pages 1-42, July, DOI: 10.1515/ael-2018-0045.
• Le Ha Thi Thu, 2020, "The Impact of Auditor Specialization and Banks’ Listing Status on Earnings Management in Vietnamese Commercial Banks," Asian Journal of Law and Economics, De Gruyter, volume 11, issue 1, pages 1-16, April, DOI: 10.1515/ajle-2019-0032.
• Le Ha Thi Thu, 2020, "The Impact of Auditor Specialization and Banks’ Listing Status on Earnings Management in Vietnamese Commercial Banks," Asian Journal of Law and Economics, De Gruyter, volume 11, issue 1, pages 1-16, April, DOI: 10.1515/ajle-2019-0032.
• Mihail Alin STANCIU, 2020, "The Quality Of The Information Provided By The Economic - Financial Analysis, A Current Accounting Problem," Contemporary Economy Journal, Constantin Brancoveanu University, volume 5, issue 1, pages 38-42.
• Florin-Constantin DIMA, 2020, "The Role Of Accounting Information In Underlying Economic Decisions," Contemporary Economy Journal, Constantin Brancoveanu University, volume 5, issue 1, pages 6-11.
• Dorina LUTA, 2020, "Accounting Methods And Procedures Among True And Fair View, Management Interest And Fiscal Interest," Contemporary Economy Journal, Constantin Brancoveanu University, volume 5, issue 1, pages 79-83.
• Silviu Constantin NASTASIA, 2020, "Detection Of Creative Accounting Practices," Contemporary Economy Journal, Constantin Brancoveanu University, volume 5, issue 2, pages 178-183.
• Ion CUCUI & Silviu Constantin NASTASIA, 2020, "Creative Accounting Impact On The Economic Entity'S Patrimonial And Financial Situation. Case Study," Contemporary Economy Journal, Constantin Brancoveanu University, volume 5, issue 2, pages 142-155.
• Delia-Mihaela IBANISTEANU (IONASZ) & Florin - Cristian GHEORGHE, 2020, "Corporate Governance Policy And Its Influence On The Financial Reports To The Public Interest Entities," Contemporary Economy Journal, Constantin Brancoveanu University, volume 5, issue 3, pages 38-49.
• Viorica IDU (DINDAREANU), 2020, "Modelling The Income And Reflecting The Performance Of An Entity," Contemporary Economy Journal, Constantin Brancoveanu University, volume 5, issue 4, pages 12-23.
• Niculina STANESCU, 2020, "The Assessment Of The Covid-19 Impact Upon The Firms From The Financial Auditors’ Perspective," Contemporary Economy Journal, Constantin Brancoveanu University, volume 5, issue 4, pages 187-191.
• Elsia GJIKA, 2020, "Needs For Tax Staff Qualifications And The Benefits Of This Process," Management Strategies Journal, Constantin Brancoveanu University, volume 48, issue 2, pages 22-31.
• Dhammika Dharmapala, 2020, "The Tax Elasticity of Financial Statement Income: Implications for Current Reform Proposals," CESifo Working Paper Series, CESifo, number 8534.
• Fausto Panunzi & Nicola Pavoni & Guido Tabellini, 2020, "Economic Shocks and Populism: The Political Implications of Reference-Dependent Preferences," CESifo Working Paper Series, CESifo, number 8539.
• Olivier Dessaint & Thierry Foucault & Laurent Frésard, 2020, "Does Big Data Improve Financial Forecasting? The Horizon Effect," Swiss Finance Institute Research Paper Series, Swiss Finance Institute, number 20-106, Nov.
• Jivas Chakravarthy & Timothy W. Shields, 2020, "The Conservatism Principle and Asymmetric Preferences Over Reporting Errors," Working Papers, Chapman University, Economic Science Institute, number 20-41.