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

• Quynh Nguyen, 2020, "Corporate Governance and Earnings Management in Vietnamese Listed Firms: A Pitch," 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 179-188, March.
• Fatma Zehri & Inaam Zgarni, 2020, "Internal and External Corporate Governance Mechanisms and Earnings Management: An International Perspective," 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 33-64, March.
• Nalan Akdogan & Seval Kardes Selimoglu & Medine Turkcan, 2020, "Sustainability Accounting and Corporate Social Responsibility in Turkey and in Its Region," 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 5-32, March.
• Silvia Petre & Nadia Albu, 2020, "Investigating IFRS Compliance in Transitioning Countries: A Qualitative Study," 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 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," Journal of 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," Journal of 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," Journal of 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," Journal of 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," Journal of 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," Journal of 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," Journal of 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," Journal of 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," Journal of 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," Journal of 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’," Journal of 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," Journal of 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," Journal of 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," Journal of 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?," Journal of 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.
• Delia Corina MIHĂLȚAN, 2020, "Improving The Practical Accounting Skills Of Students By Using Appropriate Teaching Methods," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 23, pages 183-189, August.
• Micheli-Aparecida Lunardi & Marcia-Zanievicz da Silva & Alyne-Cecilia Serpa-Ganz & Vin�cius-Costa da Silva-Zonatto, 2020, "Management control levers in hospitals: the influence of accreditation on other mana-gement control systems," Estudios Gerenciales, Universidad Icesi, volume 36, issue 155, pages 239-247, DOI: 10.18046/j.estger.2020.155.3562.
• José Miguel Tirado-Beltrán & J. David Cabedo-Semper, 2020, "Risk information disclosure and its impact on analyst forecast accuracy," Estudios Gerenciales, Universidad Icesi, volume 36, issue 156, pages 314-324.
• Miguel Ángel Laverde Sarmiento & Jairo Alonso Bautista, 2020, "Análisis de los cambios en la profesión contable tras el proceso de implementación de la facturación electrónica en Colombia," Revista CIFE, Universidad Santo Tomás, volume 22, issue 37, pages 103-120.
• Yuli Samary Espinosa Díaz & Jessica Tatiana Revelo Mantilla & Victor Manuel Ballesteros Sarabia, 2020, "Nociones del escepticismo profesional del Contador Público en ejercicio de las auditorías: una perspectiva teórica," Revista Tendencias, Universidad de Narino, volume 21, issue 2, pages 266-282, DOI: 10.22267/rtend.202102.150.
• Jorge Xavier Córdoba Martínez & José Luis Villarreal, 2020, "Grupo de investigación Identidad Contable: Una revisión de la producción académica en la generación de conocimiento," Revista Tendencias, Universidad de Narino, volume 21, issue 1, pages 272-291, DOI: 10.22267/rtend.202101.137.
• Jose Miguel Tirado-Beltrán & Jos� David Cabedo & Dennis Esther Mu�oz-Ram�rez, 2020, "Risk Disclosure and Cost of Equity: A Bayesian Approach," Revista CEA, Instituto Tecnológico Metropolitano, volume 6, issue 11, pages 25-43.
• Jose Miguel Tirado-Beltrán & Jos� David Cabedo & Dennis Esther Mu�oz-Ram�rez, 2020, "Divulgación de información sobre riesgos y coste de los recursos propios: un enfoque bayesiano," Revista CEA, Instituto Tecnológico Metropolitano, volume 6, issue 11, pages 25-43.
• Kaniel, Ron & Israeli, Doron & Sridharan, Suhas A., 2020, "The Real Side of the High-Volume Return Premium," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 14587, Apr.
• Ljungqvist, Alexander & Chang, Yen-Cheng & Tseng, Kevin, 2020, "Do corporate disclosures constrain strategic analyst behavior?," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 14678, Apr.
• Ormazabal, Gaizka & López-Espinosa, Germán & Sakasai, Yuki, 2020, "Switching From Incurred to Expected Loan Loss Provisioning: Early Evidence," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 14803, May.
• Custódio, Cláudia & Mendes, Diogo & Metzger, Daniel, 2020, "The Impact of Financial Education of Managers on Medium and Large Enterprises - A Randomized Controlled Trial in Mozambique," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 15294, Sep.
• Ormazabal, Gaizka & Azar, José & Duro, Miguel & Kadach, Igor, 2020, "The Big Three and Corporate Carbon Emissions Around the World," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 15522, Dec.
• Reisinger, Markus & Berg, Tobias & Streitz, Daniel, 2020, "Spillover Effects in Empirical Corporate Finance," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 15549, Dec.
• Olivier E. Malay, 2020, "How to articulate beyond GDP and businesses’ social and environmental indicators?," LIDAM Discussion Papers IRES, Université catholique de Louvain, Institut de Recherches Economiques et Sociales (IRES), number 2020014, Apr.
• Carmen badía batlle & Merche galisteo rodríguez & Teresa Preixens benedicto, 2020, "valor razonable de un swap: CVA y D VA. Una aproximación binomial," Cuadernos de Economía - Spanish Journal of Economics and Finance, Asociación Cuadernos de Economía, volume 43, issue 122, pages 229-242, Mayo.
• Диана Ималова & Галя Иванова-Кузманова & Радосвета Кръстева-Христова, 2020, "Обучението В Докторска Програма „Счетоводна Отчетност, Контрол И Анализ На Стопанската Дейност (Счетоводство)“ В Са „Д. А. Ценов“ ‒ Проблеми И Перспективи," Scientific Research Almanac, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, volume 28, issue 1 Year 20, pages 306-341.
• Силвия Костова & Крум Крумов & Даниела Въткова-Милушева, 2020, "Ролята На Вътрешните И Външните Одитори За Идентифициране На Измами В Предприятията," Scientific Research Almanac, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, volume 28, issue 1 Year 20, pages 95-125.
• Daniela Georgieva, 2020, "R&D Disclosures as Part of the Financial Statements of Bulgarian Innovative Companies," Business Management, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 3 Year 20, pages 5-17.
• Даниела Георгиева, 2020, "Научноизследователската И Развойна Дейност Като Част От Оповестяванията Към Финансовите Отчети На Български Иновативни Предприятия," Business Management, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 3 Year 20, pages 5-19.
• Benedikt Downar & Jürgen Ernstberger & Stefan Reichelstein & Sebastian Schwenen & Aleksandar Zaklan, 2020, "The Impact of Carbon Disclosure Mandates on Emissions and Financial Operating Performance," Discussion Papers of DIW Berlin, DIW Berlin, German Institute for Economic Research, number 1875.
• Bourveau, Thomas & Capkun, Vedran & Wang, Yin, 2020, "Consequences of Disclosing Clinical Trial Results: Evidence from the Food and Drug Administration Amendments Act," HEC Research Papers Series, HEC Paris, number 1365, Aug, DOI: 10.2139/ssrn.3533305.
• Hope, Ole-Kristian Hope & Li, Yi & Liu, Qiliang & Wu, Han, 2020, "Newspaper Censorship in China: Evidence from Tunneling Scandals," HEC Research Papers Series, HEC Paris, number 1389, Sep.
• Filip, Andrei & Lobo, Gerald J. & Paugam, Luc, 2020, "Managerial Discretion to Delay the Recognition of Goodwill Impairment: The Role of Enforcement," HEC Research Papers Series, HEC Paris, number 1400, Nov, DOI: 10.2139/ssrn.3704191.
• Dessaint, Olivier & Foucault, Thierry & Frésard, Laurent, 2020, "Does Big Data Improve Financial Forecasting? The Horizon Effect," HEC Research Papers Series, HEC Paris, number 1402, Nov, DOI: 10.2139/ssrn.3702411.
• Kang, Jung Koo & Loumioti, Maria & Wittenberg-Moerman, Regina, 2020, "Lifting the banking veil: credit standards’ harmonization through lending transparency," Working Paper Series, European Central Bank, number 2367, Jan.
• Smith, Kevin & So, Eric C., 2020, "Measuring Risk Information," Research Papers, Stanford University, Graduate School of Business, number 3857, Jan.
• Barrios, John M. & Choi, Jung Ho & Hochberg, Yael V. & Kim, Jinhwan & Liu, Miao, 2020, "Informing Entrepreneurs: Public Corporate Disclosure and New Business Formation," Research Papers, Stanford University, Graduate School of Business, number 3917, Nov.
• Choi, Bong-Geun & Choi, Jung Ho & Malik, Sara, 2020, "Job Search with Financial Information: Theory and Evidence," Research Papers, Stanford University, Graduate School of Business, number 3924, Nov.
• P. R. Weerathunga & Chen Xiaofang & T. K. G. Sameera, 2020, "Heterogeneity in Earning Management of Listed Companies Following International Financial Reporting Standards Convergence: A Developing Country Experiences," International Journal of Economics and Financial Issues, Econjournals, volume 10, issue 1, pages 101-108.
• I. Nyoman Normal, 2020, "The Financial Variables of Water Filter Pot Mainly Raw Material Darmasaba Clay in Btikk-Indonesia," International Journal of Economics and Financial Issues, Econjournals, volume 10, issue 3, pages 111-124.
• Eka Ardhani Sisdyani & Bambang Subroto & Erwin Saraswati & Zaki Baridwan, 2020, "Levers of Eco-control and Green Behavior in Medical Waste Management," International Journal of Energy Economics and Policy, Econjournals, volume 10, issue 4, pages 194-204.
• Nanda Fito Mela & Adhitya Agri Putra, 2020, "Oil Price and Earnings Management: Evidence from Crude Oil and Gas Companies in Indonesian Stock Exchange," International Journal of Energy Economics and Policy, Econjournals, volume 10, issue 4, pages 352-355.
• Nora Al-Hadban & Mohammed Almotairi, 2020, "The Impact of Social Media Attributes on Purchase Intention in the Saudi Foodservice," International Review of Management and Marketing, Econjournals, volume 10, issue 3, pages 29-34.
• Gordon, Elizabeth A. & Hsu, Hsiao-Tang & Huang, Huichi, 2020, "Peer R&D disclosure and corporate innovation: Evidence from American depositary receipt firms," Advances in accounting, Elsevier, volume 49, issue C, DOI: 10.1016/j.adiac.2020.100471.
• Lee, Chia-Ling & Wang, Wen-Ying, 2020, "Strategy, accountants’ activities and new product development performance," Advances in accounting, Elsevier, volume 50, issue C, DOI: 10.1016/j.adiac.2020.100487.
• Pagach, Donald P. & Warr, Richard S., 2020, "Analysts versus time-series forecasts of quarterly earnings: A maintained hypothesis revisited," Advances in accounting, Elsevier, volume 51, issue C, DOI: 10.1016/j.adiac.2020.100497.
• Schedlinsky, Ivo & Schmidt, Maximilian & Wöhrmann, Arnt, 2020, "Interaction of information and control systems: How the perception of behavior control affects the motivational effect of relative performance information," Accounting, Organizations and Society, Elsevier, volume 86, issue C, DOI: 10.1016/j.aos.2020.101171.
• Zhao, Yang & Lee, Cheng-Few & Yu, Min-Teh, 2020, "Does equity market timing have a persistent impact on capital structure? Evidence from China," The British Accounting Review, Elsevier, volume 52, issue 1, DOI: 10.1016/j.bar.2019.100838.
• Wu, Cen & Yu, Xin & Zheng, Ying, 2020, "The spillover effect of financial information in mergers and acquisitions," The British Accounting Review, Elsevier, volume 52, issue 4, DOI: 10.1016/j.bar.2019.100879.
• Caban-Garcia, Maria T. & Choi, Heeick & Kim, Myungsun, 2020, "The effects of operating cash flow disclosure on earnings comparability, analysts' forecasts, and firms’ investment decisions during the Pre-IFRS era," The British Accounting Review, Elsevier, volume 52, issue 4, DOI: 10.1016/j.bar.2020.100883.
• Zhang, Zhuang & Ntim, Collins G. & Zhang, Qingjing & Elmagrhi, Mohamed H., 2020, "Does accounting comparability affect corporate employment decision-making?," The British Accounting Review, Elsevier, volume 52, issue 6, DOI: 10.1016/j.bar.2020.100937.
• Griffin, Paul A. & Neururer, Thaddeus & Sun, Estelle Y., 2020, "Environmental performance and analyst information processing costs," Journal of Corporate Finance, Elsevier, volume 61, issue C, DOI: 10.1016/j.jcorpfin.2018.08.008.
• Zhang, Shanshan & Liu, Chang, 2020, "State ownership and the structuring of lease arrangements," Journal of Corporate Finance, Elsevier, volume 62, issue C, DOI: 10.1016/j.jcorpfin.2020.101597.
• Chung, Chune Young & Kim, Incheol & Rabarison, Monika K. & To, Thomas Y. & Wu, Eliza, 2020, "Shareholder litigation rights and corporate acquisitions," Journal of Corporate Finance, Elsevier, volume 62, issue C, DOI: 10.1016/j.jcorpfin.2020.101599.
• Wang, Rouzhi & Wu, Chaopeng, 2020, "Politician as venture capitalist: Politically-connected VCs and IPO activity in China," Journal of Corporate Finance, Elsevier, volume 64, issue C, DOI: 10.1016/j.jcorpfin.2020.101632.
• Li, Jianqiang & Shan, Yaowen & Tian, Gary & Hao, Xiangchao, 2020, "Labor cost, government intervention, and corporate innovation: Evidence from China," Journal of Corporate Finance, Elsevier, volume 64, issue C, DOI: 10.1016/j.jcorpfin.2020.101668.
• Chu, Yongqiang & Liu, Ming & Ma, Tao & Li, Xinming, 2020, "Executive compensation and corporate risk-taking: Evidence from private loan contracts," Journal of Corporate Finance, Elsevier, volume 64, issue C, DOI: 10.1016/j.jcorpfin.2020.101683.
• Jiang, Fuxiu & Ma, Yunbiao & Wang, Xue, 2020, "Multiple blockholders and earnings management," Journal of Corporate Finance, Elsevier, volume 64, issue C, DOI: 10.1016/j.jcorpfin.2020.101689.
• Xu, Limin & Yu, Chia-Feng (Jeffrey) & Zurbruegg, Ralf, 2020, "The benefit of being a local leader: Evidence from firm-specific stock price crash risk," Journal of Corporate Finance, Elsevier, volume 65, issue C, DOI: 10.1016/j.jcorpfin.2020.101752.
• Arifin, Taufiq & Hasan, Iftekhar & Kabir, Rezaul, 2020, "Transactional and relational approaches to political connections and the cost of debt," Journal of Corporate Finance, Elsevier, volume 65, issue C, DOI: 10.1016/j.jcorpfin.2020.101768.
• Soon Kim, Kyung & Young Chung, Chune & Hwon Lee, Jin & Cho, Sangjun, 2020, "Accruals quality, information risk, and institutional investors’ trading behavior: Evidence from the Korean stock market," The North American Journal of Economics and Finance, Elsevier, volume 51, issue C, DOI: 10.1016/j.najef.2019.101081.
• Seok, Sang Ik & Cho, Hoon & Ryu, Doojin, 2020, "The information content of funds from operations and net income in real estate investment trusts," The North American Journal of Economics and Finance, Elsevier, volume 51, issue C, DOI: 10.1016/j.najef.2019.101063.
• Asiri, Mohammed & Al-Hadi, Ahmed & Taylor, Grantley & Duong, Lien, 2020, "Is corporate tax avoidance associated with investment efficiency?," The North American Journal of Economics and Finance, Elsevier, volume 52, issue C, DOI: 10.1016/j.najef.2020.101143.
• An, Jiyoun & Ho, Kin-Yip & Zhang, Zhaoyong, 2020, "What drives the liquidity premium in the Chinese stock market?," The North American Journal of Economics and Finance, Elsevier, volume 54, issue C, DOI: 10.1016/j.najef.2019.101088.
• Chen, Ching-Lung & Chen, Chung-Yu & Weng, Pei-Yu, 2020, "Do related party transactions always deteriorate earnings informativeness?," The North American Journal of Economics and Finance, Elsevier, volume 54, issue C, DOI: 10.1016/j.najef.2020.101270.
• Yamaguchi, Rintaro, 2020, "Available capital, utilized capital, and shadow prices in inclusive wealth accounting," Ecological Economics, Elsevier, volume 169, issue C, DOI: 10.1016/j.ecolecon.2019.106525.
• Ho, Kung-Cheng & Yen, Huang-Ping & Gu, Yan & Shi, Lisi, 2020, "Does societal trust make firms more trustworthy?," Emerging Markets Review, Elsevier, volume 42, issue C, DOI: 10.1016/j.ememar.2019.100674.
• Ho, Kin-Yip & An, Jiyoun, 2020, "Decomposing the value premium: The role of intangible information in the Chinese stock market," Emerging Markets Review, Elsevier, volume 44, issue C, DOI: 10.1016/j.ememar.2020.100700.
• Akisik, Orhan & Gal, Graham & Mangaliso, Mzamo P., 2020, "IFRS, FDI, economic growth and human development: The experience of Anglophone and Francophone African countries," Emerging Markets Review, Elsevier, volume 45, issue C, DOI: 10.1016/j.ememar.2020.100725.
• Karpuz, Ahmet & Kim, Kirak & Ozkan, Neslihan, 2020, "Does financial reporting regulation influence the value of cash holdings?," Journal of Empirical Finance, Elsevier, volume 59, issue C, pages 52-67, DOI: 10.1016/j.jempfin.2020.09.004.
• Chantziaras, Antonios & Dedoulis, Emmanouil & Leventis, Stergios, 2020, "The impact of labor unionization on monitoring costs," European Management Journal, Elsevier, volume 38, issue 2, pages 288-307, DOI: 10.1016/j.emj.2019.09.004.
• Grey, Colette & Flynn, Antoinette & Donnelly, Ray, 2020, "Management compensation contracts and distribution policies in the US technology sector," International Review of Financial Analysis, Elsevier, volume 67, issue C, DOI: 10.1016/j.irfa.2019.101403.
• Bergsma, Kelley & Tayal, Jitendra, 2020, "Quarterly earnings announcements and intra-industry information transfer from the Pacific to the Atlantic," International Review of Financial Analysis, Elsevier, volume 70, issue C, DOI: 10.1016/j.irfa.2020.101511.
• Chlomou, Grigoria & Demirakos, Efthimios, 2020, "How do financial analysts implement the Sum-of-the-Parts (SOTP) valuation framework?," International Review of Financial Analysis, Elsevier, volume 70, issue C, DOI: 10.1016/j.irfa.2020.101514.
• Kim, Kyung Soon & Chung, Chune Young & Liu, Chang, 2020, "Is institutional monitoring time-varying? Evidence from the Korean market," Finance Research Letters, Elsevier, volume 32, issue C, DOI: 10.1016/j.frl.2018.10.021.
• Chen, Clara Chia Sheng & Chou, Yan-Yu & Wei, Peihwang, 2020, "Country factors in earnings management of ADR firms," Finance Research Letters, Elsevier, volume 32, issue C, DOI: 10.1016/j.frl.2019.04.003.
• Yang, Daecheon & Kim, Hyuntae, 2020, "Managerial overconfidence and manipulation of operating cash flow: Evidence from Korea✰," Finance Research Letters, Elsevier, volume 32, issue C, DOI: 10.1016/j.frl.2019.101343.
• Thanh, Su Dinh & Canh, Nguyen Phuc & Ha, Nguyen Tran Thai, 2020, "Debt structure and earnings management: A non-linear analysis from an emerging economy," Finance Research Letters, Elsevier, volume 35, issue C, DOI: 10.1016/j.frl.2019.08.031.
• Borochin, Paul, 2020, "The information content of real operating performance measures from the airline industry," Journal of Financial Markets, Elsevier, volume 50, issue C, DOI: 10.1016/j.finmar.2019.100528.
• Dal Maso, Lorenzo & Kanagaretnam, Kiridaran & Lobo, Gerald J. & Mazzi, Francesco, 2020, "Is accounting enforcement related to risk-taking in the banking industry?," Journal of Financial Stability, Elsevier, volume 49, issue C, DOI: 10.1016/j.jfs.2020.100758.
• Cheng, Xiaoyan & Mpundu, Heminigild & Wan, Huishan, 2020, "Investment efficiency: Dual-class vs. Single-class firms," Global Finance Journal, Elsevier, volume 45, issue C, DOI: 10.1016/j.gfj.2019.100477.
• Li, Wanli & Wang, Chaohui & Ren, Qizhe & Zhao, Ding, 2020, "Institutional distance and cross-border M&A performance: A dynamic perspective," Journal of International Financial Markets, Institutions and Money, Elsevier, volume 66, issue C, DOI: 10.1016/j.intfin.2020.101207.
• Chui, David & Wing Cheng, Wui & Chi Chow, Sheung & LI, Ya, 2020, "Eastern Halloween effect: A stochastic dominance approach," Journal of International Financial Markets, Institutions and Money, Elsevier, volume 68, issue C, DOI: 10.1016/j.intfin.2020.101241.
• Penman, Stephen & Zhang, Xiao-Jun, 2020, "A theoretical analysis connecting conservative accounting to the cost of capital," Journal of Accounting and Economics, Elsevier, volume 69, issue 1, DOI: 10.1016/j.jacceco.2019.101236.
• He, Shuoyuan & Narayanamoorthy, Ganapathi (Gans), 2020, "Earnings acceleration and stock returns," Journal of Accounting and Economics, Elsevier, volume 69, issue 1, DOI: 10.1016/j.jacceco.2019.101238.
• Beaver, William H. & McNichols, Maureen F. & Wang, Zach Z., 2020, "Increased market response to earnings announcements in the 21st century: An Empirical Investigation," Journal of Accounting and Economics, Elsevier, volume 69, issue 1, DOI: 10.1016/j.jacceco.2019.101244.
• Gao, Pingyang & Jiang, Xu, 2020, "The economic consequences of discrete recognition and continuous measurement," Journal of Accounting and Economics, Elsevier, volume 69, issue 1, DOI: 10.1016/j.jacceco.2019.101250.
• Bonsall, Samuel B. & Green, Jeremiah & Muller, Karl A., 2020, "Market uncertainty and the importance of media coverage at earnings announcements," Journal of Accounting and Economics, Elsevier, volume 69, issue 1, DOI: 10.1016/j.jacceco.2019.101264.
• Christensen, Hans B. & Liu, Lisa Yao & Maffett, Mark, 2020, "Proactive financial reporting enforcement and shareholder wealth," Journal of Accounting and Economics, Elsevier, volume 69, issue 2, DOI: 10.1016/j.jacceco.2019.101267.
• Du, Kai & Huddart, Steven & Xue, Lingzhou & Zhang, Yifan, 2020, "Using a hidden Markov model to measure earnings quality," Journal of Accounting and Economics, Elsevier, volume 69, issue 2, DOI: 10.1016/j.jacceco.2019.101281.
• Durnev, Art & Mangen, Claudine, 2020, "The spillover effects of MD&A disclosures for real investment: The role of industry competition," Journal of Accounting and Economics, Elsevier, volume 70, issue 1, DOI: 10.1016/j.jacceco.2020.101299.
• Schantl, Stefan F. & Wagenhofer, Alfred, 2020, "Deterrence of financial misreporting when public and private enforcement strategically interact," Journal of Accounting and Economics, Elsevier, volume 70, issue 1, DOI: 10.1016/j.jacceco.2020.101311.
• Cook, Jonathan & Kowaleski, Zachary T. & Minnis, Michael & Sutherland, Andrew & Zehms, Karla M., 2020, "Auditors are known by the companies they keep," Journal of Accounting and Economics, Elsevier, volume 70, issue 1, DOI: 10.1016/j.jacceco.2020.101314.
• Kim, Yongtae & (Nancy) Su, Lixin & (Stephen) Zhou, Gaoguang & (Kevin) Zhu, Xindong, 2020, "PCAOB international inspections and Merger and Acquisition outcomes," Journal of Accounting and Economics, Elsevier, volume 70, issue 1, DOI: 10.1016/j.jacceco.2020.101318.
• Merkley, Kenneth & Michaely, Roni & Pacelli, Joseph, 2020, "Cultural diversity on Wall Street: Evidence from consensus earnings forecasts," Journal of Accounting and Economics, Elsevier, volume 70, issue 1, DOI: 10.1016/j.jacceco.2020.101330.
• Jia, Weishi & Redigolo, Giulia & Shu, Susan & Zhao, Jingran, 2020, "Can social media distort price discovery? Evidence from merger rumors," Journal of Accounting and Economics, Elsevier, volume 70, issue 1, DOI: 10.1016/j.jacceco.2020.101334.
• Chordia, Tarun & Miao, Bin, 2020, "Market efficiency in real time: Evidence from low latency activity around earnings announcements," Journal of Accounting and Economics, Elsevier, volume 70, issue 2, DOI: 10.1016/j.jacceco.2020.101335.
• Bhojraj, Sanjeev & Mohanram, Partha & Zhang, Suning, 2020, "ETFs and information transfer across firms," Journal of Accounting and Economics, Elsevier, volume 70, issue 2, DOI: 10.1016/j.jacceco.2020.101336.
• Blankespoor, Elizabeth & deHaan, Ed & Marinovic, Iván, 2020, "Disclosure processing costs, investors’ information choice, and equity market outcomes: A review," Journal of Accounting and Economics, Elsevier, volume 70, issue 2, DOI: 10.1016/j.jacceco.2020.101344.
• Basu, Sudipta & Vitanza, Justin & Wang, Wei, 2020, "Asymmetric loan loss provision models," Journal of Accounting and Economics, Elsevier, volume 70, issue 2, DOI: 10.1016/j.jacceco.2020.101359.
• Xu, Zhaoxia, 2020, "Economic policy uncertainty, cost of capital, and corporate innovation," Journal of Banking & Finance, Elsevier, volume 111, issue C, DOI: 10.1016/j.jbankfin.2019.105698.
• Xu, Yuqian & Saunders, Anthony & Xiao, Binqing & Li, Xindan, 2020, "Bank relationship loss: The moderating effect of information opacity," Journal of Banking & Finance, Elsevier, volume 118, issue C, DOI: 10.1016/j.jbankfin.2020.105872.
• Kim, Junwoo & Kim, Robert & Kim, Sangwan, 2020, "Does financial statement comparability mitigate delayed trading volume before earnings announcements?," Journal of Business Research, Elsevier, volume 107, issue C, pages 62-75, DOI: 10.1016/j.jbusres.2019.09.031.
• Lee, Sang Mook & Jiraporn, Pornsit & Song, Hakjoon, 2020, "Customer concentration and stock price crash risk," Journal of Business Research, Elsevier, volume 110, issue C, pages 327-346, DOI: 10.1016/j.jbusres.2020.01.049.
• Xue, Xiaolin & Zhang, Junrui & Yu, Yangxin, 2020, "Distracted passive institutional shareholders and firm transparency," Journal of Business Research, Elsevier, volume 110, issue C, pages 347-359, DOI: 10.1016/j.jbusres.2020.01.033.
• Kosmidou, Kyriaki & Kousenidis, Dimitrios & Ladas, Anestis & Negkakis, Christos, 2020, "Regulation of capital flows: Effects on liquidity and the role of financial reporting quality," Journal of Economic Behavior & Organization, Elsevier, volume 175, issue C, pages 86-97, DOI: 10.1016/j.jebo.2020.04.005.
• Ball, Ray & Gerakos, Joseph & Linnainmaa, Juhani T. & Nikolaev, Valeri, 2020, "Earnings, retained earnings, and book-to-market in the cross section of expected returns," Journal of Financial Economics, Elsevier, volume 135, issue 1, pages 231-254, DOI: 10.1016/j.jfineco.2019.05.013.
• Kusano, Masaki, 2020, "Does recognition versus disclosure affect risk relevance? Evidence from finance leases in Japan," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 38, issue C, DOI: 10.1016/j.intaccaudtax.2020.100303.
• El-Helaly, Moataz & Ntim, Collins G. & Al-Gazzar, Manar, 2020, "Diffusion theory, national corruption and IFRS adoption around the world," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 38, issue C, DOI: 10.1016/j.intaccaudtax.2020.100305.
• Key, Kimberly G. & Kim, Jeong Youn, 2020, "IFRS and accounting quality: Additional evidence from Korea," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 39, issue C, DOI: 10.1016/j.intaccaudtax.2020.100306.
• Schulte Sasse, Katharina & Watrin, Christoph & Weiß, Falko, 2020, "The alignment between reported profits and real activity in times of the BEPS Action Plan," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 40, issue C, DOI: 10.1016/j.intaccaudtax.2020.100330.
• Visani, Franco & Di Lascio, F. Marta L. & Gardini, Silvia, 2020, "The impact of institutional and cultural factors on the use of non-GAAP financial measures. International evidence from the oil and gas industry," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 40, issue C, DOI: 10.1016/j.intaccaudtax.2020.100334.
• Tsalavoutas, Ioannis & Tsoligkas, Fanis & Evans, Lisa, 2020, "Compliance with IFRS mandatory disclosure requirements: A structured literature review," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 40, issue C, DOI: 10.1016/j.intaccaudtax.2020.100338.
• Al-Okaily, Jihad & BenYoussef, Nourhene, 2020, "Audit committee effectiveness and non-audit service fees: Evidence from UK family firms," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 41, issue C, DOI: 10.1016/j.intaccaudtax.2020.100356.
• Kamarudin, Khairul Anuar & Ariff, Akmalia M. & Jaafar, Aziz, 2020, "Investor protection, cross-listing and accounting quality," Journal of Contemporary Accounting and Economics, Elsevier, volume 16, issue 1, DOI: 10.1016/j.jcae.2019.100179.
• Golubeva, Olga, 2020, "Maximising international returns: Impact of IFRS on foreign direct investments," Journal of Contemporary Accounting and Economics, Elsevier, volume 16, issue 2, DOI: 10.1016/j.jcae.2020.100200.
• Bhuiyan, Md. Borhan Uddin & Rahman, Asheq & Sultana, Nigar, 2020, "Female tainted directors, financial reporting quality and audit fees," Journal of Contemporary Accounting and Economics, Elsevier, volume 16, issue 2, DOI: 10.1016/j.jcae.2020.100189.
• Clarkson, Peter & Gao, Ru & Herbohn, Kathleen, 2020, "The relationship between a firm’s information environment and its cash holding decision," Journal of Contemporary Accounting and Economics, Elsevier, volume 16, issue 2, DOI: 10.1016/j.jcae.2020.100201.
• Chang, Che-Chia & Pan, Hunghua, 2020, "How do stock-for-stock acquirers manage earnings? The accruals feature of real earnings management," Journal of Contemporary Accounting and Economics, Elsevier, volume 16, issue 2, DOI: 10.1016/j.jcae.2020.100202.
• Srinidhi, Bin & Liao, Qunfeng, 2020, "Family firms and crash risk: Alignment and entrenchment effects," Journal of Contemporary Accounting and Economics, Elsevier, volume 16, issue 2, DOI: 10.1016/j.jcae.2020.100204.
• Kabir, Humayun & Su, Li & Rahman, Asheq, 2020, "Firm life cycle and the disclosure of estimates and judgments in goodwill impairment tests: Evidence from Australia," Journal of Contemporary Accounting and Economics, Elsevier, volume 16, issue 3, DOI: 10.1016/j.jcae.2020.100207.
• Johnston, Joseph & Soileau, Jared, 2020, "Enterprise risk management and accruals estimation error," Journal of Contemporary Accounting and Economics, Elsevier, volume 16, issue 3, DOI: 10.1016/j.jcae.2020.100209.
• Huang, Kelly, 2020, "Management forecast errors and corporate investment efficiency," Journal of Contemporary Accounting and Economics, Elsevier, volume 16, issue 3, DOI: 10.1016/j.jcae.2020.100208.
• Li, Yuanhui & Li, Xiao & Xiang, Erwei & Geri Djajadikerta, Hadrian, 2020, "Financial distress, internal control, and earnings management: Evidence from China," Journal of Contemporary Accounting and Economics, Elsevier, volume 16, issue 3, DOI: 10.1016/j.jcae.2020.100210.
• Xiang, Erwei & Gasbarro, Dominic & Cullen, Grant & Ruan, Wenjuan, 2020, "Does R&D expenditure volatility affect stock return?," Journal of Contemporary Accounting and Economics, Elsevier, volume 16, issue 3, DOI: 10.1016/j.jcae.2020.100211.
• Chen, Shihua & Han, Xu & Jebran, Khalil, 2020, "Social trust environment and tunneling," Journal of Contemporary Accounting and Economics, Elsevier, volume 16, issue 3, DOI: 10.1016/j.jcae.2020.100212.
• Moy, Melissa & Heaney, Richard & Tarca, Ann & van Zyl, Warrick, 2020, "Conditional accounting conservatism: Exploring the impact of changes in institutional frameworks in four countries," Journal of Contemporary Accounting and Economics, Elsevier, volume 16, issue 3, DOI: 10.1016/j.jcae.2020.100214.