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

• 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.
• Domenico Raucci & Dominique Lepore, 2020, "A Simplified Activity-Based Costing Approach for SMEs: The Case Study of an Italian Small Road Company," European Research Studies Journal, European Research Studies Journal, volume 0, issue 1, pages 198-214.
• Amir Ghafourian Shagerdi & Ali Mahdavipour & Reza Jahanshiri Ariyan Tashakori Baghdar & Mohammad Sajjad Ghafourian Shagerdi, 2020, "Investment Efficiency and Audit Fee from the Perspective of the Role of Financial Distress," European Research Studies Journal, European Research Studies Journal, volume 0, issue 1, pages 318-333.
• Piotr Prewysz-Kwinto, 2020, "Geographical and Sectoral Diversity of the Statement of Comprehensive Income with IAS," European Research Studies Journal, European Research Studies Journal, volume 0, issue 1, pages 507-525.
• Joshua Onome Imoniana & Bernardete Bezerra Silva Imoniana, 2020, "Auditors’ Career Development and Personal Identity Crisis," European Research Studies Journal, European Research Studies Journal, volume 0, issue 1, pages 565-586.
• Eris Sudariswan & Ernie Tisnawati Sule & Sucherly & Sulaeman Rahman, 2020, "A Hybrid Property Pricing Model: The Case of Apartment Residents in Jakarta Indonesia," European Research Studies Journal, European Research Studies Journal, volume 0, issue 1, pages 94-106.
• Shakeel Ahmed & Syed Zulfiqar Ali Shah & Arshad Ali Bhatti, 2020, "Corporate Governance, Ownership Structure and Dividend Smoothing: The Mediating Role of Family Ownership and Board Diversity in Emerging Markets," European Research Studies Journal, European Research Studies Journal, volume 0, issue 3, pages 199-216.
• Ildiko Orban & Oday Tamimi, 2020, "Accounting Model for Impairment under IFRS 9 and its Impact on Loss Allowance," European Research Studies Journal, European Research Studies Journal, volume 0, issue 4, pages 1259-1277.
• Evangelos Chytis & Ioannis Georgopoulos & Stergios Tasios & Ioanna Vrodou, 2020, "Accounting Reform and IPSAS Adoption in Greece," European Research Studies Journal, European Research Studies Journal, volume 0, issue 4, pages 165-184.
• Iwona Majchrzak & Bozena Nadolna, 2020, "Assessment of the Scope of Environmental Information Disclosure in External Reporting of Polish Stock Exchange Listed Companies in the Energy Sector," European Research Studies Journal, European Research Studies Journal, volume 0, issue 4, pages 201-224.
• Robert Huterski & Grazyna Voss & Agnieszka Huterska, 2020, "Professional Ethics in Accounting as Assessed by Managers of Economic Units," European Research Studies Journal, European Research Studies Journal, volume 0, issue Special 1, pages 720-731.
• Katarzyna Goldmann & Aleksander Zawadzki, 2020, "Sectoral Analysis of Companies in the Electronic Games Industry Listed in Warsaw Stock Exchange," European Research Studies Journal, European Research Studies Journal, volume 0, issue Special 2, pages 1044-1056.
• Stanislaw Honko & Marzena Remlein & Malgorzata Rowinska-Kral & Katarzyna Swietla, 2020, "Effects of COVID-19 in the Financial Statements of Selected Companies Listed in Warsaw Stock Exchange," European Research Studies Journal, European Research Studies Journal, volume 0, issue Special 2, pages 854-871.
• Lucie Courteau, 2020, "The information content of Fairness Opinions in M&A: Evidence from Italy," FINANCIAL REPORTING, FrancoAngeli Editore, volume 2020, issue 1, pages 5-46.
• Thomas Riise Johansen & Carsten Allerslev Olsen & Thomas Plenborg, 2020, "European Financial Reporting Enforcement: Analysis of Practices and Indices," FINANCIAL REPORTING, FrancoAngeli Editore, volume 2020, issue 1, pages 83-123.
• Fabrizio Bava & Massimo Cane & Melchior Gromis di Trana, 2020, "Can a quantitative approach be mitigated? Proposals for the application of the "early warnings" required by the new Italian Insolvency Code," FINANCIAL REPORTING, FrancoAngeli Editore, volume 2020, issue 2, pages 33-61.
• Giuseppe Di Martino & Grazia Dicuonzo & Arcangelo Vitelli & Vittorio Dell?Atti, 2020, "Are tax incentives determinant and relevant for capitalizing R&D expenditures? Evidence from Europe," FINANCIAL REPORTING, FrancoAngeli Editore, volume 2020, issue 2, pages 63-97.
• Alice Francesca Sproviero, 2020, "Integrated reporting and the epistemic authority of Big Data: An exploratory study from the banking industry," FINANCIAL REPORTING, FrancoAngeli Editore, volume 2020, issue 2, pages 99-124.
• Jose J. Canals-Cerda, 2020, "From Incurred Loss to Current Expected Credit Loss (CECL): A Forensic Analysis of the Allowance for Loan Losses in Unconditionally Cancelable Credit Card Portfolios," Working Papers, Federal Reserve Bank of Philadelphia, number 20-09, Mar, DOI: 10.21799/frbp.wp.2020.09.
• Tatyana G. Arbatskaya, 2020, "Importance of Inventory in Ensuring Accurate Presentation of Financial Reporting by Public Sector Entities," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 2, pages 96-110, April, DOI: 10.31107/2075-1990-2020-2-96-110.
• Costin Andrei ISTRATE, 2020, "Solvency II între IFRS 4 şi IFRS 17," Journal of Financial Studies, Institute of Financial Studies, volume 8, issue 5, pages 13-34, June.
• Jeanne Amar & Samira Demaria & Sandra Rigot, 2020, "Enhancing Financial Transparency to Mitigate Climate Change: Towards a Climate Risks and Opportunities Reporting Index," GREDEG Working Papers, Groupe de REcherche en Droit, Economie, Gestion (GREDEG CNRS), Université Côte d'Azur, France, number 2020-52, Dec.
• Friska Firnanti, 2020, "Corporate Governance and Financial Ratios Effect on Audit Report Lag," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr185, Mar.
• Indra Arifin Djashan, 2020, "The Effect of Firm Size, Profitability, Audit Committee, and Other Factors to Firm Value," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr186, Mar.
• Paulina Sutrisno, 2020, "Are CEO Overconfidence and Audit Firm Size Related To Tax Avoidance?," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr188, Sep.
• Arum Indrasari, 2020, "Total Quality Management (TQM), Management Accounting System, Islamic Leadership Style, Organizational Commitment, and Managerial Performance," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr189, Sep.
• Mayang Sekar Pembayun Khamisan, 2020, "Financial Distress, Tax Loss Carried Forward, Corporate Governance and Tax Avoidance," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr190, Dec.
• Anwar Azazi, 2020, "CEO Compensation and Firm Performance in Emerging Market: Evidence from Indonesia Selected Listed Banks," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr191, Dec.
• Rilla Gantino, 2020, "Leadership Style, Intellectual Capital and Corporate Social Responsibility on Performance, a Comparison Model of Listed Companies in Indonesia," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr192, Dec.
• Phattarawade Sawangjan & Muttanachai Suttipun, 2020, "The Relationship Between Key Audit Matters (KAMS) Disclosure and Stock Reaction: Cross-Sectional Study of Thailand, Malaysia, and Singapore," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number jfbr174, Dec, DOI: https://doi.org/10.35609/jfbr.2020..
• Thanyaorn Yordudom & : Muttanachai Suttipun, 2020, "The Influence of ESG Disclosures on Firm Value in Thailand," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number jfbr178, Dec, DOI: https://doi.org/10.35609/jfbr.2020..
• Serge Agbodjo & Kaouther Toumi & Khaled Hussainey, 2020, "Accounting standards and value relevance of accounting information: a comparative analysis between Islamic, conventional and hybrid banks," Post-Print, HAL, number hal-03175802, Dec, DOI: 10.1108/JAAR-05-2020-0090.
• Claudio Albanese & Yannick Armenti & Stéphane Crépey, 2020, "XVA Metrics for CCP Optimisation," Post-Print, HAL, number hal-03910114.

2019

• Jonathan Maurice, 2019, "Quand les choix comptables liés à l’environnement ne sont pas qu’opportunistes : cas des provisions comptables environnementales - When environmental accounting choices are not only opportunistic: the," Revue Finance Contrôle Stratégie, revues.org, volume 22, issue 1, pages 25-61, March.
• Benedikt Downar & Jürgen Ernstberger & Hannes Rettenbacher & Sebastian Schwenen & Aleksandar Zaklan, 2019, "Fighting Climate Change with Disclosure? The Real Effects of Mandatory Greenhouse Gas Emission Disclosure," Discussion Papers of DIW Berlin, DIW Berlin, German Institute for Economic Research, number 1795.
• Huang, Allen H. & Kraft, Pepa & Wang, Shiheng, 2019, "Credit Rating Agencies and Accounting Fraud Detection," HEC Research Papers Series, HEC Paris, number 1348, Aug, DOI: 10.2139/ssrn.3438846.
• Babenko, Ilona & Bennett, Benjamin & Bizjak, John M. & Coles, Jeffrey L. & Sandvik, Jason J., 2019, "Clawback Provisions and Firm Risk," Working Paper Series, Ohio State University, Charles A. Dice Center for Research in Financial Economics, number 2019-13, Apr.
• Shinta Rahma Diana & Agus Hidayat & Astri Rafikasari & Ida Musdafia Ibrahim & Farida Farida, 2019, "Economic Assesstment of Satellite Remote Sensing Data in Indonesia: A Net Present Value Approach," International Journal of Economics and Financial Issues, Econjournals, volume 9, issue 1, pages 140-146.
• Abdulkadir Abdulrashid Rafindadi & Abdulazeez Musa, 2019, "An Empirical Analysis of the Impact of Public Debt Management Strategies on Nigeria's Debt Profile," International Journal of Economics and Financial Issues, Econjournals, volume 9, issue 2, pages 125-137.
• Abdulkadir Abdulrashid Rafindadi & Abdulrashid Bello, 2019, "Is Dividend Payment of any Influence to Corporate Performance in Nigeria? Empirical Evidence from Panel Cointegration," International Journal of Economics and Financial Issues, Econjournals, volume 9, issue 2, pages 48-58.
• Prageeth Roshan Weerathunga & Chen Xiaofang & Manoj Samarathunga, 2019, "Firm-specific and Contextual Determinants of Sri Lankan Corporate Hotel Performance," International Journal of Economics and Financial Issues, Econjournals, volume 9, issue 3, pages 213-224.
• Freddy Semuel Kawatu & Cecilia Lelly Kewo, 2019, "The Factors Influencing Managerial Performance and their Effect on Financial Accountability," International Journal of Economics and Financial Issues, Econjournals, volume 9, issue 5, pages 135-139.
• Manar Al-Mohareb & Mahmoud Alkhalaileh, 2019, "The Association between Earnings Management and Capital Structure: An Empirical Study on Jordanian Firms Listed in Amman Stock Exchange," International Journal of Economics and Financial Issues, Econjournals, volume 9, issue 6, pages 106-112.
• Cecilia Lelly Kewo & Nova Ch Mamuaya, 2019, "Improving Quality of Financial Reporting Through Good Government Governance and Effectiveness of Internal Audit," International Journal of Economics and Financial Issues, Econjournals, volume 9, issue 6, pages 156-162.
• Wisnu Mawardi & Nenik Woyanti & Lala Iriviana & Darwanto Darwanto, 2019, "Micro, Small and Medium Enterprises' Understanding in Preparing Financial Statements Based on SAK ETAP," International Journal of Economics and Financial Issues, Econjournals, volume 9, issue 6, pages 177-183.
• Nguyen Vinh Khuong & Nguyen Tran Thai Ha & Phung Anh Thu, 2019, "The Relationship between Real Earnings Management and Firm Performance: The Case of Energy Firms in Vietnam," International Journal of Energy Economics and Policy, Econjournals, volume 9, issue 2, pages 307-314.
• Obsatar Sinaga & Djoko Roespinoedji & Mohd Haizam Mohd Saudi & Erlane K. Ghani, 2019, "The Role of Management Accounting Systems, Energy Efficiency and Organizational Innovation in driving Competitive Advantage and Firm Performance," International Journal of Energy Economics and Policy, Econjournals, volume 9, issue 3, pages 395-402.
• Gianpaolo Iazzolino & Monica De Carolis & Paola Clemeno, 2019, "Energy Innovative Start-ups and Knowledge-based Strategies: The Italian Case," International Journal of Energy Economics and Policy, Econjournals, volume 9, issue 5, pages 88-102.
• Ahmad Saleem Tarwneh, 2019, "The Impact of Decentralization Dimensions on Subsidiaries Performance," International Review of Management and Marketing, Econjournals, volume 9, issue 1, pages 62-71.
• Wesam Abdulhamid Almaaiteh & Ahmad Salim Alsaraireh, 2019, "Accounting Indicators and their Impact on Market Prices of Shares of Commercial Banks Listed on the Amman Stock Exchange for the Period 2006-2017," International Review of Management and Marketing, Econjournals, volume 9, issue 4, pages 32-38.
• Hong, Philip Keejae & Lee, Sam & Mynatt, Patricia & Ramakrishnan, Ram, 2019, "The value relevance of timely information: The case of comparable store sales growth," Advances in accounting, Elsevier, volume 44, issue C, pages 10-21, DOI: 10.1016/j.adiac.2018.11.002.
• Barua, Abhijit & Kim, Jung Hoon & Yi, Sheng, 2019, "Hierarchy of earnings thresholds based on discretionary accruals," Advances in accounting, Elsevier, volume 44, issue C, pages 29-48, DOI: 10.1016/j.adiac.2018.12.002.
• Saito, Yoshie, 2019, "Are long-tenured CEOs rent seekers? Analysis of cash compensation and post disposal performance," Advances in accounting, Elsevier, volume 44, issue C, pages 95-107, DOI: 10.1016/j.adiac.2018.12.006.
• Lopez, Dennis M. & Vega, Jose Jay, 2019, "Evaluating the effect of industry specialist duration on earnings management," Advances in accounting, Elsevier, volume 45, issue C, pages 1-1, DOI: 10.1016/j.adiac.2019.02.002.
• Thielemann, Felix & Dinh, Tami, 2019, "Non-GAAP earnings disclosures around regulation G – The case of “implicit non-GAAP reporting”," Advances in accounting, Elsevier, volume 46, issue C, pages 1-1, DOI: 10.1016/j.adiac.2019.100432.
• Sun, Li & Walkup, Brian & Wu, Kean, 2019, "Sales order backlog and corporate social responsibility," Advances in accounting, Elsevier, volume 47, issue C, DOI: 10.1016/j.adiac.2019.100444.
• Kim, Jung Hoon & Lin, Steve, 2019, "Accrual anomaly and mandatory adoption of IFRS: Evidence from Germany," Advances in accounting, Elsevier, volume 47, issue C, DOI: 10.1016/j.adiac.2019.100445.
• Hsieh, Chia-Chun & Ma, Zhiming & Novoselov, Kirill E., 2019, "Accounting conservatism, business strategy, and ambiguity," Accounting, Organizations and Society, Elsevier, volume 74, issue C, pages 41-55, DOI: 10.1016/j.aos.2018.08.001.
• Douthit, Jeremy & Majerczyk, Michael, 2019, "Subordinate perceptions of the superior and agency costs: Theory and evidence," Accounting, Organizations and Society, Elsevier, volume 78, issue C, DOI: 10.1016/j.aos.2019.07.003.
• Bouteska, Ahmed, 2019, "The effect of investor sentiment on market reactions to financial earnings restatements: Lessons from the United States," Journal of Behavioral and Experimental Finance, Elsevier, volume 24, issue C, DOI: 10.1016/j.jbef.2019.100241.
• Yu, Xin & Zheng, Ying, 2019, "The value of political ties for firms experiencing enforcement actions: Evidence from China," The British Accounting Review, Elsevier, volume 51, issue 1, pages 24-45, DOI: 10.1016/j.bar.2018.08.001.
• Tahir, Muhammad & Ibrahim, Salma & Nurullah, Mohamed, 2019, "Getting compensation right - The choice of performance measures in CEO bonus contracts and earnings management," The British Accounting Review, Elsevier, volume 51, issue 2, pages 148-169, DOI: 10.1016/j.bar.2018.09.004.
• Li, Valerie, 2019, "The effect of real earnings management on the persistence and informativeness of earnings," The British Accounting Review, Elsevier, volume 51, issue 4, pages 402-423, DOI: 10.1016/j.bar.2019.02.005.
• Mulcahy, Mark & Beck, Matthias & Carr, Michelle & Hourigan, Niamh, 2019, "Novel approaches to the regulatory control of financial services providers: The importance of cultural context," The British Accounting Review, Elsevier, volume 51, issue 5, DOI: 10.1016/j.bar.2018.10.003.
• Mazzi, Francesco & Slack, Richard & Tsalavoutas, Ioannis & Tsoligkas, Fanis, 2019, "Country-level corruption and accounting choice: Research & development capitalization under IFRS," The British Accounting Review, Elsevier, volume 51, issue 5, DOI: 10.1016/j.bar.2019.02.003.
• Changwony, Frederick Kibon & Paterson, Audrey S., 2019, "Accounting practice, fiscal decentralization and corruption," The British Accounting Review, Elsevier, volume 51, issue 5, DOI: 10.1016/j.bar.2019.04.003.
• Stein, Luke C.D. & Zhao, Hong, 2019, "Independent executive directors: How distraction affects their advisory and monitoring roles," Journal of Corporate Finance, Elsevier, volume 56, issue C, pages 199-223, DOI: 10.1016/j.jcorpfin.2019.02.003.