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

• 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.
• Lin, Shu & Xia, Hui Harry & Ryabova, Tatyana, 2020, "The effect of analysts’ GAAP earnings forecasts on managers’ classification shifting," Journal of Contemporary Accounting and Economics, Elsevier, volume 16, issue 3, DOI: 10.1016/j.jcae.2020.100222.
• Baum-Snow, Nathaniel & Hartley, Daniel, 2020, "Accounting for central neighborhood change, 1980–2010," Journal of Urban Economics, Elsevier, volume 117, issue C, DOI: 10.1016/j.jue.2019.103228.
• Xie, Jin, 2020, "Capital-market consequences of asymmetric output-price rigidities," Journal of Monetary Economics, Elsevier, volume 114, issue C, pages 221-239, DOI: 10.1016/j.jmoneco.2019.03.009.
• Liu, Ningyue & Bredin, Don & Cao, Huijuan, 2020, "The investment behavior of Qualified Foreign Institutional Investors in China," Journal of Multinational Financial Management, Elsevier, volume 54, issue C, DOI: 10.1016/j.mulfin.2020.100614.
• Bai, Min & Xu, Limin & Yu, Chia-Feng (Jeffrey) & Zurbruegg, Ralf, 2020, "Superstition and stock price crash risk," Pacific-Basin Finance Journal, Elsevier, volume 60, issue C, DOI: 10.1016/j.pacfin.2020.101287.
• Magni, Carlo Alberto & Marchioni, Andrea, 2020, "Average rates of return, working capital, and NPV-consistency in project appraisal: A sensitivity analysis approach," International Journal of Production Economics, Elsevier, volume 229, issue C, DOI: 10.1016/j.ijpe.2020.107769.
• Abdul Halim, Zairihan & Xu, Suichen & Abdul Majid, Norakma, 2020, "Earnings management around Islamic bonds issuance," The Quarterly Review of Economics and Finance, Elsevier, volume 77, issue C, pages 195-205, DOI: 10.1016/j.qref.2020.03.003.
• Chen, I-Ju & Hsu, Po-Hsuan & Officer, Micah S. & Wang, Yanzhi, 2020, "The Oscar goes to…: High-tech firms’ acquisitions in response to rivals’ technology breakthroughs," Research Policy, Elsevier, volume 49, issue 7, DOI: 10.1016/j.respol.2020.104078.
• Huang, Yong & Yan, Chao, 2020, "Global accounting standards, financial statement comparability, and the cost of capital," International Review of Economics & Finance, Elsevier, volume 69, issue C, pages 301-318, DOI: 10.1016/j.iref.2020.05.019.
• Akisik, Orhan, 2020, "The impact of financial development, IFRS, and rule of LAW on foreign investments: A cross-country analysis," International Review of Economics & Finance, Elsevier, volume 69, issue C, pages 815-838, DOI: 10.1016/j.iref.2020.06.015.
• de Carvalho, Antonio Gledson & Pinheiro, Roberto B. & Sampaio, Joelson Oliveira, 2020, "The dynamics of earnings management in IPOs and the role of venture capital," Research in International Business and Finance, Elsevier, volume 51, issue C, DOI: 10.1016/j.ribaf.2019.101084.
• Zhang, Li, 2020, "The effects of trading rights and ownership structures on the informativeness of accounting earnings: Evidence from China’ split share structure reform," Research in International Business and Finance, Elsevier, volume 51, issue C, DOI: 10.1016/j.ribaf.2019.101110.
• Yuan, Shuai & Lan, Hao & Seufert, Juergen H., 2020, "FRC intervention, financial reporting quality and due diligence," Research in International Business and Finance, Elsevier, volume 52, issue C, DOI: 10.1016/j.ribaf.2019.101128.
• Cheng, Dong & Yu, Jian & Zhang, Dayong & Zheng, Wenping, 2020, "Is heterogeneous capital depreciation important for estimating firm-level productivity? Evidence from Chinese manufacturing firms," Research in International Business and Finance, Elsevier, volume 52, issue C, DOI: 10.1016/j.ribaf.2019.101146.
• Sun, Hongyan & Yuen, Desmond C.Y. & Zhang, Jiahang & Zhang, Xu, 2020, "Is knowledge powerful? Evidence from financial education and earnings quality," Research in International Business and Finance, Elsevier, volume 52, issue C, DOI: 10.1016/j.ribaf.2019.101179.
• El-Helaly, Moataz & Ntim, Collins G. & Soliman, Mark, 2020, "The Role of National Culture in International Financial Reporting Standards Adoption," Research in International Business and Finance, Elsevier, volume 54, issue C, DOI: 10.1016/j.ribaf.2020.101241.
• de Oliveira Leite, Rodrigo & dos Santos Mendes, Layla & de Lacerda Moreira, Rafael, 2020, "Profit status of microfinance institutions and incentives for earnings management," Research in International Business and Finance, Elsevier, volume 54, issue C, DOI: 10.1016/j.ribaf.2020.101255.
• Yamada, Akihiro & Sakurai, Yuuta & Ishida, Ryo, 2020, "Influence of geographic distribution on real activities manipulation within consolidated companies: Evidence from Japan," Research in International Business and Finance, Elsevier, volume 54, issue C, DOI: 10.1016/j.ribaf.2020.101306.
• Zhang, Yuyang & Uchida, Konari & Dong, Liping, 2020, "External financing and earnings management: Evidence from international data," Research in International Business and Finance, Elsevier, volume 54, issue C, DOI: 10.1016/j.ribaf.2020.101275.
• Pignatel, Isabelle & Tchakoute Tchuigoua, Hubert, 2020, "Microfinance institutions and International Financial Reporting Standards: An exploratory analysis," Research in International Business and Finance, Elsevier, volume 54, issue C, DOI: 10.1016/j.ribaf.2020.101309.
• Cascino, Stefano & Tamayo, Ane & Vetter, Felix, 2020, "Labor market effects of spatial licensing requirements: evidence from CPA mobility," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 107054, Nov.
• Wing Him Yeung & Camillo Lento, 2020, "Earnings opacity and corporate governance for Chinese listed firms: the role of the board and external auditors," Asian Review of Accounting, Emerald Group Publishing Limited, volume 28, issue 4, pages 487-515, June, DOI: 10.1108/ARA-06-2019-0124.
• Lan Sun, 2020, "Accrual mispricing in the era of corporate governance reforms," Asian Review of Accounting, Emerald Group Publishing Limited, volume 28, issue 3, pages 373-394, May, DOI: 10.1108/ARA-08-2019-0143.
• Guanming He & David Marginson, 2020, "The impact of insider trading on analyst coverage and forecasts," Accounting Research Journal, Emerald Group Publishing Limited, volume 33, issue 3, pages 499-521, June, DOI: 10.1108/ARJ-08-2019-0148.
• Lien Duong & Thu Phuong Truong, 2020, "Financial statement comparability and takeover efficiency: a pitch," Accounting Research Journal, Emerald Group Publishing Limited, volume 33, issue 6, pages 749-756, November, DOI: 10.1108/ARJ-08-2020-0271.
• Lien Duong & John Evans & Thu Phuong Truong, 2020, "Getting CFO on board – its impact on firm performance and earnings quality," Accounting Research Journal, Emerald Group Publishing Limited, volume 33, issue 2, pages 435-454, February, DOI: 10.1108/ARJ-10-2018-0185.
• Xin Yu & Ying Zheng, 2020, "Why do investors not punish politically connected firms for financial misrepresentation?," Accounting Research Journal, Emerald Group Publishing Limited, volume 33, issue 1, pages 92-107, January, DOI: 10.1108/ARJ-11-2017-0190.
• Burcu İşgüden Kılıç, 2020, "The Effects of Big Data on Forensic Accounting Practices and Education," Contemporary Studies in Economic and Financial Analysis, Emerald Group Publishing Limited, "Contemporary Issues in Audit Management and Forensic Accounting", DOI: 10.1108/S1569-375920200000102005.
• Emin Zeytinog˘lu & Zafer Anadolu, 2020, "Forensic Accounting Education: An Evaluation of Perception of Students and Certified Public Accountants," Contemporary Studies in Economic and Financial Analysis, Emerald Group Publishing Limited, "Contemporary Issues in Audit Management and Forensic Accounting", DOI: 10.1108/S1569-375920200000102006.
• Esra Atabay & Engin Dinç, 2020, "Financial Information Manipulation and Its Effects on Investor Demands: The Case of BIST Bank," Contemporary Studies in Economic and Financial Analysis, Emerald Group Publishing Limited, "Contemporary Issues in Audit Management and Forensic Accounting", DOI: 10.1108/S1569-375920200000102007.
• Engin Dinç & Esra Atabay, 2020, "The Current Situation and Prospects of the Profession of Judicial Advisory in Turkey: A Research on Lawyers," Contemporary Studies in Economic and Financial Analysis, Emerald Group Publishing Limited, "Contemporary Issues in Audit Management and Forensic Accounting", DOI: 10.1108/S1569-375920200000102008.
• Hakan Ozcelik, 2020, "An Analysis of Fraudulent Financial Reporting Using the Fraud Diamond Theory Perspective: An Empirical Study on the Manufacturing Sector Companies Listed on the Borsa Istanbul," Contemporary Studies in Economic and Financial Analysis, Emerald Group Publishing Limited, "Contemporary Issues in Audit Management and Forensic Accounting", DOI: 10.1108/S1569-375920200000102012.
• Mahmut Sami Öztürk & Hayrettin Usul, 2020, "Detection of Accounting Frauds Using the Rule-Based Expert Systems within the Scope of Forensic Accounting," Contemporary Studies in Economic and Financial Analysis, Emerald Group Publishing Limited, "Contemporary Issues in Audit Management and Forensic Accounting", DOI: 10.1108/S1569-375920200000102013.
• Murat Erdoğan & Eda Oruç Erdoğan, 2020, "Financial Statement Manipulation: A Beneish Model Application," Contemporary Studies in Economic and Financial Analysis, Emerald Group Publishing Limited, "Contemporary Issues in Audit Management and Forensic Accounting", DOI: 10.1108/S1569-375920200000102014.
• Öznur Arslan, 2020, "The Forensic Accounting Profession and the Process of Its Development in the World," Contemporary Studies in Economic and Financial Analysis, Emerald Group Publishing Limited, "Contemporary Issues in Audit Management and Forensic Accounting", DOI: 10.1108/S1569-375920200000102016.
• Seval Kardeş Selimoğlu & Mehtap Altunel, 2020, "Forensic Accounting and Fraud Audit in Turkey (2008–2018): An Academic Literature Review and Classification," Contemporary Studies in Economic and Financial Analysis, Emerald Group Publishing Limited, "Contemporary Issues in Audit Management and Forensic Accounting", DOI: 10.1108/S1569-375920200000102017.
• Süleyman Uyar & Kürşad Çavuşoğlu, 2020, "The Views of Turkish Accounting Academics about the Skills of the Forensic Accountant," Contemporary Studies in Economic and Financial Analysis, Emerald Group Publishing Limited, "Contemporary Issues in Audit Management and Forensic Accounting", DOI: 10.1108/S1569-375920200000102018.
• Mohamed Omran & Yasean A. Tahat, 2020, "Does institutional ownership affect the value relevance of accounting information?," International Journal of Accounting & Information Management, Emerald Group Publishing Limited, volume 28, issue 2, pages 323-342, March, DOI: 10.1108/IJAIM-03-2019-0038.
• Shanshan Pan & Zhaohui Randall Xu, 2020, "The association of analysts’ cash flow forecasts with stock recommendation profitability," International Journal of Accounting & Information Management, Emerald Group Publishing Limited, volume 28, issue 2, pages 343-361, March, DOI: 10.1108/IJAIM-05-2019-0055.
• Yunling Song & Shihong Li & Ling Zhou, 2020, "The spillover effects of a bright-line regulation: evidence from China," International Journal of Accounting & Information Management, Emerald Group Publishing Limited, volume 28, issue 1, pages 22-44, January, DOI: 10.1108/IJAIM-05-2019-0058.
• Alireza Vafaei & Darren Henry & Kamran Ahmed & Mohammad Alipour, 2020, "Board diversity: female director participation and corporate innovation," International Journal of Accounting & Information Management, Emerald Group Publishing Limited, volume 29, issue 2, pages 247-279, December, DOI: 10.1108/IJAIM-06-2020-0080.
• Dimu Ehalaiye & Mark Tippett & Tony van Zijl, 2020, "The impact of SFAS 157 on fair value accounting and future bank performance," International Journal of Accounting & Information Management, Emerald Group Publishing Limited, volume 28, issue 4, pages 739-757, July, DOI: 10.1108/IJAIM-11-2019-0135.
• Mohd Mohid Rahmat & Balachandran Muniandy & Kamran Ahmed, 2020, "Do related party transactions affect earnings quality? Evidence from East Asia," International Journal of Accounting & Information Management, Emerald Group Publishing Limited, volume 28, issue 1, pages 147-166, January, DOI: 10.1108/IJAIM-12-2018-0146.
• Peterson K. Ozili, 2020, "Banking sector earnings management using loan loss provisions in the Fintech era," International Journal of Managerial Finance, Emerald Group Publishing Limited, volume 18, issue 1, pages 75-93, December, DOI: 10.1108/IJMF-07-2020-0369.
• Nacasius U. Ujah & Augustine Tarkom & Collins E. Okafor, 2020, "Working capital management and managerial talent," International Journal of Managerial Finance, Emerald Group Publishing Limited, volume 17, issue 3, pages 455-477, August, DOI: 10.1108/IJMF-12-2019-0481.
• Merve Acar & Hüseyin Temiz, 2020, "Empirical analysis on corporate environmental performance and environmental disclosure in an emerging market context," International Journal of Emerging Markets, Emerald Group Publishing Limited, volume 15, issue 6, pages 1061-1082, March, DOI: 10.1108/IJOEM-04-2019-0255.
• Youssef Riahi, 2020, "Examining the relationship between bank stability and earnings quality in Islamic and conventional banks," International Journal of Islamic and Middle Eastern Finance and Management, Emerald Group Publishing Limited, volume 13, issue 5, pages 803-826, August, DOI: 10.1108/IMEFM-10-2018-0328.
• Michelle Priscilla & Sylvia Veronica Siregar, 2020, "The Effect of Top Management Team Expertise on Corporate’s Accrual and Real Earnings Management," International Symposia in Economic Theory and Econometrics, Emerald Group Publishing Limited, "Advanced Issues in the Economics of Emerging Markets", DOI: 10.1108/S1571-038620200000027007.
• Anna Purwaningsih & Indra Wijaya Kusuma, 2020, "Association between Earnings Management and Earnings Quality: Comparative Study between Insider and Outsider Economics Clusters," International Symposia in Economic Theory and Econometrics, Emerald Group Publishing Limited, "Advanced Issues in the Economics of Emerging Markets", DOI: 10.1108/S1571-038620200000027008.
• Sylvia Veronica Siregar & Chaerul Djusman Djakman & Aria Farah Mita & Agustin Setya Ningrum, 2020, "Perceptions of Practitioners, Auditors, and Academics on IFRS Convergence in Indonesia," International Symposia in Economic Theory and Econometrics, Emerald Group Publishing Limited, "Advanced Issues in the Economics of Emerging Markets", DOI: 10.1108/S1571-038620200000027010.
• Naser Makarem & Clare Roberts, 2020, "Earnings management to avoid earnings boosts," Journal of Applied Accounting Research, Emerald Group Publishing Limited, volume 21, issue 4, pages 657-676, October, DOI: 10.1108/JAAR-01-2019-0012.
• Efstathios Magerakis & Dimitris Tzelepis, 2020, "The impact of business strategy on corporate cash policy," Journal of Applied Accounting Research, Emerald Group Publishing Limited, volume 21, issue 4, pages 677-699, June, DOI: 10.1108/JAAR-05-2019-0077.
• Hend Monjed & Salma Ibrahim, 2020, "Risk disclosure, income smoothing and firm risk," Journal of Applied Accounting Research, Emerald Group Publishing Limited, volume 21, issue 3, pages 517-533, June, DOI: 10.1108/JAAR-05-2019-0085.
• Serge Agbodjo & Kaouther Toumi & Khaled Hussainey, 2020, "Accounting standards and value relevance of accounting information: a comparative analysis between Islamic, conventional and hybrid banks," Journal of Applied Accounting Research, Emerald Group Publishing Limited, volume 22, issue 1, pages 168-193, December, DOI: 10.1108/JAAR-05-2020-0090.
• Udomsak Wongchoti & Ge Tian & Wei Hao & Yi Ding & Hongfeng Zhou, 2020, "Earnings quality and crash risk in China: an integrated analysis," Journal of Asian Business and Economic Studies, Emerald Group Publishing Limited, volume 28, issue 1, pages 2-19, July, DOI: 10.1108/JABES-02-2020-0012.
• Niklas Kreilkamp & Maximilian Schmidt & Arnt Wöhrmann, 2020, "Debiasing as a powerful management accounting tool? Evidence from German firms," Journal of Accounting & Organizational Change, Emerald Group Publishing Limited, volume 17, issue 4, pages 555-582, November, DOI: 10.1108/JAOC-12-2019-0122.
• Peterson K. Ozili, 2020, "Advances and issues in fraud research: a commentary," Journal of Financial Crime, Emerald Group Publishing Limited, volume 27, issue 1, pages 92-103, January, DOI: 10.1108/JFC-01-2019-0012.
• Peterson Kitakogelu Ozili, 2020, "Financial reporting under economic policy uncertainty," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, volume 19, issue 2, pages 325-338, December, DOI: 10.1108/JFRA-08-2020-0242.
• Sonda Wali & Sana Mardessi Masmoudi, 2020, "Internal control and real earnings management in the French context," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, volume 18, issue 2, pages 363-387, May, DOI: 10.1108/JFRA-09-2019-0117.
• Abdullah Alsaadi, 2020, "Financial-tax reporting conformity, tax avoidance and corporate social responsibility," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, volume 18, issue 3, pages 639-659, June, DOI: 10.1108/JFRA-10-2019-0133.
• Afsheena P. & Shijin Santhakumar, 2020, "Timeliness and persistence of conservative earnings in an emerging market," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, volume 18, issue 3, pages 483-503, June, DOI: 10.1108/JFRA-12-2018-0116.
• Sanaz Aghazadeh & Tamara Lambert & Yi-Jing Wu, 2020, "Client negotiation strategy spillover to integrated audit judgments," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 35, issue 9, pages 1261-1278, November, DOI: 10.1108/MAJ-05-2019-2282.
• Emrah Arioglu, 2020, "The affiliations and characteristics of female directors and earnings management: evidence from Turkey," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 35, issue 7, pages 927-953, July, DOI: 10.1108/MAJ-07-2019-2364.
• Camillo Lento & Wing Him Yeung, 2020, "The role of the Big 4 and second-tier international networks in redeveloping China’s audit market," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 36, issue 1, pages 40-71, December, DOI: 10.1108/MAJ-11-2019-2477.
• Jihad Al-Okaily, 2020, "The effect of family control on audit fees during financial crisis," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 35, issue 5, pages 645-665, March, DOI: 10.1108/MAJ-12-2018-2114.
• Asit Bhattacharyya & Md Lutfur Rahman, 2020, "Mandatory CSR expenditure and stock return," Meditari Accountancy Research, Emerald Group Publishing Limited, volume 28, issue 6, pages 951-975, April, DOI: 10.1108/MEDAR-10-2019-0591.
• Rashid Zaman & Muhammad Nadeem & Mariela Carvajal, 2020, "Corporate governance and corporate social responsibility synergies: evidence from New Zealand," Meditari Accountancy Research, Emerald Group Publishing Limited, volume 29, issue 1, pages 135-160, September, DOI: 10.1108/MEDAR-12-2019-0649.
• Alain Devalle & Melchior Gromis di Trana & Simona Fiandrino & Demetris Vrontis, 2020, "Integrated thinking rolls! Stakeholder engagement actions translate integrated thinking into practice," Meditari Accountancy Research, Emerald Group Publishing Limited, volume 29, issue 4, pages 943-965, October, DOI: 10.1108/MEDAR-12-2019-0654.
• Lan Anh Nguyen & Gillian Vesty & Michael Kend & Quan Nguyen & Brendan O'Connell, 2020, "Intertwined institutionalization: pressures on Vietnam’s accounting profession during transition to IFRS," Pacific Accounting Review, Emerald Group Publishing Limited, volume 32, issue 4, pages 475-493, August, DOI: 10.1108/PAR-03-2020-0026.
• Zhigang Li & Yuan-Teng Hsu & Xiang Gao, 2020, "How does real earnings management respond to the 2007-2008 financial crisis?," Pacific Accounting Review, Emerald Group Publishing Limited, volume 32, issue 4, pages 495-517, September, DOI: 10.1108/PAR-09-2019-0119.
• Loai Ali Zeenalabden Ali Alsaid & Charles Anyeng Ambilichu, 2020, "The influence of institutional pressures on the implementation of a performance measurement system in an Egyptian social enterprise," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, volume 18, issue 1, pages 53-83, November, DOI: 10.1108/QRAM-03-2020-0027.
• Shih-Chu Chou & Chunchia (Amy) Chang, 2020, "Does corporate diversification enhance accrual quality?," Review of Accounting and Finance, Emerald Group Publishing Limited, volume 19, issue 2, pages 199-219, March, DOI: 10.1108/RAF-01-2018-0003.
• Joy Lynn R. Legaspi, 2020, "What Business Strategy Does and what Management Accounting is Pursuing: A Logistic Regression Analysis," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), volume 0, issue 1, pages 124-133.
• Roni Budianto & Eko Suyono, 2020, "Corporate Social Responsibility and Factors Affecting It: An Empirical Evidence from the Indonesian Capital Market," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), volume 0, issue 1, pages 239-253.
• Oanh Thi Tu LE & Trang Thi Huyen VU & Phong Thi Thu TRAN, 2020, "Barriers of the Management Accounting Application: The Case of Vietnamese Public Universities," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), volume 0, issue 2, pages 420-432.
• Suleiman Jamal Mohammad & Amneh Khamees Hamad & Hela Borgi & Phung Anh Thu & Muhammad Safdar Sial & Ali Abdallah Alhadidi, 2020, "How Artificial Intelligence Changes the Future of Accounting Industry," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), volume 0, issue 3, pages 478-488.
• Rainer Lueg, 2020, "Activity-Based Costing as a Basis for Transfer Prices and Target Setting," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), volume 0, issue 3, pages 489-499.
• Malik Abu Afifa & Fares Alsufy & Ahmad Abdallah, 2020, "Direct and Mediated Associations among Audit Quality, Earnings Quality, and Share Price: The Case of Jordan," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), volume 0, issue 3, pages 500-516.
• Ola Mohammad Khersiat, 2020, "The Impact of the Adoption of IFRS 16 on Accounting Conservatism in Airlines: The Case of Royal Airlines of Jordan," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), volume 0, issue 3, pages 589-601.
• Khoirul Aswar & Lovina Eka Putri & Ermawati, 2020, "The Effect of Organizational Factors on Performance Measurement in Indonesia Local Governments," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), volume 0, issue 4, pages 122-131.
• Abdallah K. Atieh & Abdulrazzak K. Alshehadeh & Mohammed L. Ashour, 2020, "The Relationship between Both Accounting Earnings and Cash Flows, and Cash Dividends for Commercial Banks Operating in Jordan," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), volume 0, issue 4, pages 253-269.
• Othman Hel Al-Dhaimesh, 2020, "Ownership Structure as One of the Corporate Governance Tools and Banking Risks," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), volume 0, issue 4, pages 60-69.
• Dr B. Valentine Arulanandam & Dr C. Selvan & K. Li Shin, 2020, "The Liquidity Impact on Bond Calculation on Credit Losses: A Malaysian Banks’ Perspective," International Journal of Finance, Insurance and Risk Management, International Journal of Finance, Insurance and Risk Management, volume 10, issue 2, pages 79-115.
• Agus Munandar & Akhmad Syakhroza & Dwi Martani & Dodik Siswantoro, 2020, "How Corporate Social Responsibility Affects Accounting Performance: A Cross-Country Analysis," International Journal of Finance, Insurance and Risk Management, International Journal of Finance, Insurance and Risk Management, volume 10, issue 3, pages 81-89.
• 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.