Research classified by Journal of Economic Literature (JEL) codes

---

Top JEL
/ M: Business Administration and Business Economics; Marketing; Accounting; Personnel Economics
/ / M4: Accounting
/ / / M41: Accounting

2020

• M. A. İbrahim SARIAY & Haşim BAĞCI, 2020, "Varlık Tüketiminin İşletmelerin Finansal Performansına Etkisi: BİST’te İşlem Gören Perakende Sektörüne Yönelik Bir Uygulama," Journal of Research in Economics, Politics & Finance, Ersan ERSOY, volume 5, issue 1, pages 140-157, DOI: doi.org/10.30784/epfad.689429.
• Renata PakÅ¡iová & Denisa Oriskóová, 2020, "Capital Maintenance Evolution using Outputs from Accounting System," Scientific Annals of Economics and Business (continues Analele Stiintifice), Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, volume 67, issue 3, pages 311-331, September.
• R K Tailor & Ashoka M L & Parameshwara & Abhishek N, 2020, "Suitability of accounting education to current market," Indian Journal of Commerce and Management Studies, Educational Research Multimedia & Publications,India, volume 11, issue 2, pages 14-23, May, DOI: 10.18843/ijcms/v11i2/02.
• Viorel - Costin Banta, 2020, "Application Of Rpa Solutions Near Erp Systems - In The Business Environment Related To The Production Area. A Case Study," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 48, pages 17-24, August.
• Andreea Claudia Chiurtu, 2020, "The Financial Performance – Risk Correlation Of Companies Listed On The Bucharest Stock Exchange," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 48, pages 47-62, August.
• Ana Maria Alexie, 2020, "Correlation Between Corporate Governance Characteristics And Financial Performance Of The Companies," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 48, pages 5-16, August.
• Nina Adriana Buică & Marioara Avram & Magdalena Mihai & Cristian Drăgan, 2020, "The Role Of Audit In Increasing The Corporate Social Responsibility," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 2, issue 48, pages 108-120, December.
• Viorel - Costin Banta, 2020, "The Impact Of The Implementation Of Ai And Rpa Type Solutions In The Area Related To Forecast And Sequencing In The Production Area Using Sap. A Case Study," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 2, issue 48, pages 121-126, December.
• Maria-Andreia Iliescu (Ristea) & Nensi Xhani & Marioara Avram & Cristian Drăgan, 2020, "The Importance And Role Of Internal Audit Missions Of Stocks," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 2, issue 48, pages 127-132, December.
• Valeriu Brabete & Daniel Goagără, 2020, "Specific Features Of The Accounting Treatments Specific To Some Transactions Carried Out In The Trade Activity," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 2, issue 48, pages 54-63, December.
• FEDAA ABD ALMAJID SABBAR ALARAJI & Ph.D Student, 2020, "The Evolution Of The Fdi Correlation - Economic Growth," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 34, pages 26-37, April.
• Ph. D Student Denisa Gae, 2020, "Assessment Of The Risk Of Bankruptcy Of The Companies With The Help Of The Economic-Financial Indicators," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 34, pages 38-51, April.
• Ph. D Student: Alnujaimi Aws Saeed Mirdan & Msc.Mahdi AbbsIbadi, 2020, "The Effect Of Electronic Trade On Reducing Costs Of The Product Life –Cycle," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 35, pages 80-86, November.
• Radu MĂRGINEAN & Delia Corina MIHĂLȚAN, 2020, "Perfecting Management Accounting In The Furniture Industry Through The Abc Method," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 22, pages 1-2.
• Ionela Cornelia CIOCA, 2020, "The Importance Of Financial Statements In The Decision-Making Process," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 22, pages 73-83.
• Cristina TIMOFTE (COCA) & Simona-Maria TANASA (BRINZARU) & Dan-Andrei COCA, 2020, "A Bibliometric Analysis Of Creative Accounting Research," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 22, pages 96-102.
• Mihaela Ionela SOCOLIUC, 2020, "Considerations Concerning The Implications Of The Covid 19 Pandemic On The Role Of The Corporate Governance In The Ensurance Of The Continuity Of The Activity," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 22, pages 126-138.
• Adrian GROŞANU & Camelia-Melania MUREŞAN & Cristina BOŢA-AVRAM & Paula Ramona RĂCHIŞAN, 2020, "Instrumental Context Of A Forensic Accounting Investigation: A Systematic Review Of The Current Literature," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 22, pages 53-69.
• Isam Abdelhafid A. Milad & Ali Altug Bicer, 2020, "The Association between Board of Directors' Characteristics and the Level of Voluntary Disclosure: Evidence from Listed Banks in Borsa Istanbul," Management & Economics Research Journal, Faculty of Economics, Commercial and Management Sciences, Ziane Achour University of Djelfa, volume 2, issue 1, pages 166-185, March, DOI: 10.48100/merj.v2i1.81.
• Saef Abdulrazaq Mohammed Alwattar, 2020, "The Expected Effects on the Financial Statements According to Requirements of the IAS (10) in Light of the Coronavirus Crisis (Analytical Study)," Management & Economics Research Journal, Faculty of Economics, Commercial and Management Sciences, Ziane Achour University of Djelfa, volume 2, issue 2Special, pages 21-33, june, DOI: 10.48100/merj.v2i2Special.99.
• Salah Ali Ahmed Muhammad & Muhammad Al-Mahdi Al-Amir Ahmed, 2020, "A Comparative Analytical Study of Requirements for Recognition and Accounting Measurement of Expected Credit Losses Between FASB-Subject Topic (ASC 326) and IFRS9 Standard in Light of Coronavirus (Covid-19) Outbreak," Management & Economics Research Journal, Faculty of Economics, Commercial and Management Sciences, Ziane Achour University of Djelfa, volume 2, issue 2Special, pages 90-116, june, DOI: 10.48100/merj.v2i2Special.103.
• Waleed Khalid Shihab Al-Rashidi & Faris A. A. Al-Khalidi, 2020, "The Effect of the Electronic Disclosure System on Investment Decision of Companies Listed on the Iraq Stock Exchange," Management & Economics Research Journal, Faculty of Economics, Commercial and Management Sciences, Ziane Achour University of Djelfa, volume 2, issue 5, pages 70-92, December, DOI: 10.48100/merj.2020.145.
• Maria Vassiljev, 2020, "The Impact of Fraud-Themed Course On Students’ Attitude to Fraud. Does Previous Studies and Background Matter?," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 19, issue 1, pages 113-138, March.
• Victoria Stanciu & Irina Bogdana Pugna & Mirela Gheorghe, 2020, "New Coordinates of Accounting Academic Education. A Romanian Insight," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 19, issue 1, pages 158-178, March.
• Quynh Nguyen, 2020, "Corporate Governance and Earnings Management in Vietnamese Listed Firms: A Pitch," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 19, issue 1, pages 179-188, March.
• Fatma Zehri & Inaam Zgarni, 2020, "Internal and External Corporate Governance Mechanisms and Earnings Management: An International Perspective," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 19, issue 1, pages 33-64, March.
• Nalan Akdogan & Seval Kardes Selimoglu & Medine Turkcan, 2020, "Sustainability Accounting and Corporate Social Responsibility in Turkey and in Its Region," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 19, issue 1, pages 5-32, March.
• Silvia Petre & Nadia Albu, 2020, "Investigating IFRS Compliance in Transitioning Countries: A Qualitative Study," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 19, issue 1, pages 89-112, March.
• Salma Damak Ayadi & Rahma Ben Salem & Asma Abdouli, 2020, "Family Presence in The Firm’s Capital and External Auditor Choice: Evidence from French Listed Firms," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 19, issue 2, pages 195-214, June.
• Amel Amiri & Sarra Elleuch Hamza, 2020, "The Transition To IPSAS Standards: The Extent of Adoption and The Influence of Institutional, Contingency and Economic Network Factors," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 19, issue 2, pages 215-251, June.
• Zeineb Feki Cherif & Salma Damak Ayadi & Saoussen Boujelben Ben Hamad, 2020, "The Effect of Family Ownership On Accrual-Based and Real Activities Based Earnings Management: Evidence from The French Context," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 19, issue 2, pages 283-310, June.
• Georgios Kolias & Nikolaos Arnis & Kostas Karamanis, 2020, "The Simultaneous Determination of Cash Conversion Cycle Components," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 19, issue 2, pages 311-332, June.
• Cristea Lavinia Mihaela, 2020, "Current Security Threats in The National and International Context," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 19, issue 2, pages 351-378, June.
• Kishore Singh & Peter Best, 2020, "Implementing Benford’s Law in Continuous Monitoring Applications," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 19, issue 2, pages 379-404, June.
• Charles H. Cho & Floriane Janin & Christine Cooper & Michael Rogerson, 2020, "Neoliberal Control Devices and Social Discrimination: The Case of Paris Saint-Germain Football Club Fans," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 19, issue 3, pages 409-443, September.
• Abdulrahman Aljabr, 2020, "The Influences on Activity-Based Costing Adoption as An Optimal Costing System Design: Evidence from Saudi Arabia," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 19, issue 3, pages 444-479, September.
• Richard G. Brody & Gaurav Gupta & Stephen B. Salter, 2020, "The Influence of Emotional Intelligence on Auditor Performance," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 19, issue 3, pages 543-565, September.
• Md. Jahidur Rahman & Ning Zhao, 2020, "Information Technology Capability and Firm Performance in The Era of Big Data Analytics: Evidence from The United States," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 19, issue 3, pages 595-621, September.
• Charles H. Cho, 2020, "CSR Accounting ‘New Wave’ Researchers: ‘Step Up to The Plate’… Or ‘Stay Out of The Game’," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 19, issue 4, pages 626-650, December.
• Jamel Chouaibi & Salim Chouaibi, 2020, "Does Value Added of Intellectual Capital Influence Voluntary Disclosure? The Moderating Effect of CSR Practices," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 19, issue 4, pages 651-681, December.
• Md. Zakir Hosen & Md. Takibur Rahman & Md. Mamun ur Rashid, 2020, "Perceived Use of Accounting Information and Practices of Accounting in Micro Enterprises of Developing Countries," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 19, issue 4, pages 682-706, December.
• Camelia I. Lungu & Pompei Mititean & Chirata Caraiani & Daniela Constantinescu, 2020, "A Structured Literature Review of Corporate Governance and Performance Research Within an Emerging Country Setting," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 19, issue 4, pages 707-733, December.
• Linh Le & Dongfang Nie, 2020, "Are Controlled Companies Underperforming?," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 19, issue 4, pages 759-777, December.
• Waseem Yousaf & Raheel Jamil & Zardashia Nazir Chohan & Muhammad Muneeb Akmal Mughal, 2020, "Supply Chain Management Moderating Effect on the Nexus Amid Intensity of Energy Consumption and Accounting Information System," Pakistan Journal of Humanities and Social Sciences, International Research Alliance for Sustainable Development (iRASD), volume 8, issue 2, pages :35-45, June.
• Jimmy Rostand TCHOUDJA NJANBOU & Solange MAYEGLE & Martin NJOCKE, 2020, "Les déterminants du risque fiscal : Une étude exploratoire en contexte camerounais," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 1, issue 3, pages 20-37.
• 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 & 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 & 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 & 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.
• Jersy Lorena Gutiérrez González & Santiago Pedraza Malagón, 2020, "La divulgación de información no financiera en las empresas ganaderas en Colombia: un reto contable frente al impacto ambiental," Econógrafos, Escuela de Economía, Universidad Nacional de Colombia, FCE, CID, number 022686, Sep.
• 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.
• Israeli, Doron & Kaniel, Ron & Sridharan, Suhas A., 2020, "The Real Side of the High-Volume Return Premium," CEPR Discussion Papers, Centre for Economic Policy Research, number 14587, Apr.
• Chang, Yen-Cheng & Ljungqvist, Alexander & Tseng, Kevin, 2020, "Do corporate disclosures constrain strategic analyst behavior?," CEPR Discussion Papers, Centre for Economic Policy Research, number 14678, Apr.
• López-Espinosa, Germán & Ormazabal, Gaizka & Sakasai, Yuki, 2020, "Switching From Incurred to Expected Loan Loss Provisioning: Early Evidence," CEPR Discussion Papers, Centre for Economic Policy Research, number 14803, May.
• Custodio, Claudia & 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, Centre for Economic Policy Research, number 15294, Sep.
• Azar, José & Duro, Miguel & Kadach, Igor & Ormazabal, Gaizka, 2020, "The Big Three and Corporate Carbon Emissions Around the World," CEPR Discussion Papers, Centre for Economic Policy Research, number 15522, Dec.
• Berg, Tobias & Reisinger, Markus & Streitz, Daniel, 2020, "Spillover Effects in Empirical Corporate Finance," CEPR Discussion Papers, Centre for Economic Policy Research, 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.
• Breuer, Matthias & Leuz, Christian & Vanhaverbeke, Steven, 2020, "Reporting Regulation and Corporate Innovation," LawFin Working Paper Series, Goethe University, Center for Advanced Studies on the Foundations of Law and Finance (LawFin), number 8, DOI: 10.2139/ssrn.3449813.
• Raffer, Christian, 2020, "Accrual Accounting and the Local Government Budget - A Matching Evaluation," VfS Annual Conference 2020 (Virtual Conference): Gender Economics, Verein für Socialpolitik / German Economic Association, number 224630.
• Müller, Raphael & Spengel, Christoph & Vay, Heiko, 2020, "On the determinants and effects of corporate tax transparency: Review of an emerging literature," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 20-063.
• Downar, Benedikt & Ernstberger, Jürgen & Reichelstein, Stefan & Schwenen, Sebastian & Zaklan, Aleksandar, 2020, "The impact of carbon disclosure mandates on emissions and financial operating performance," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 20-038.
• Kampkötter, Patrick & Maier, Patrick, 2020, "The effect of appraisal interviews and target agreements on employee effort - New evidence using representative data," University of Tübingen Working Papers in Business and Economics, University of Tuebingen, Faculty of Economics and Social Sciences, School of Business and Economics, number 136, DOI: 10.15496/publikation-42849.
• Benina Veledar & Amra Gadzo & Srdjan Lalic, 2020, "Cost and management accounting in budget-funded organizations in Bosnia and Herzegovina," Interdisciplinary Description of Complex Systems - scientific journal, Croatian Interdisciplinary Society Provider Homepage: http://indecs.eu, volume 18, issue 2B, pages 299-311.
• Bischof, Jannis & Laux, Christian & Leuz, Christian, 2020, "Accounting for financial stability: Lessons from the financial crisis and future challenges," SAFE Working Paper Series, Leibniz Institute for Financial Research SAFE, number 283.
• FENDRI ZOUARI, Nawel & NEIFAR, MALIKA, 2020, "Loan loss provisions under regulatory pressure: public versus private banks in Tunisia," MPRA Paper, University Library of Munich, Germany, number 99081, Mar.
• Ojo, Marianne, 2020, "The need for global coordination and cooperation transparency and uncertainty amid the COVID -19 outbreak," MPRA Paper, University Library of Munich, Germany, number 99775, Apr.
• Magni, Carlo Alberto & Marchioni, Andrea, 2020, "Average rates of return, working capital, and NPV-consistency in project appraisal: A sensitivity analysis approach," MPRA Paper, University Library of Munich, Germany, number 99922, Apr.
• Roedl, Marianne & Dupont, Genevieve, 2020, "Monetary policy implications of the COVID-19 outbreak, the social pandemic," MPRA Paper, University Library of Munich, Germany, number 99981, May.
• Maria Natasha Jostan & Ria Sandra Alimbudiono, 2020, "Student Academic Studies, Lifestyle and Prospect as Future Accountant," ACTA VSFS, University of Finance and Administration, volume 14, issue 2, pages 115-122.
• Lucie Brabcová, 2020, "Requirements for cash flows reporting in the Czech legislation and their development in time
  [Požadavky na vykazování informací o peněžních tocích v české legislativě a jejich vývoj v čase]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2020, issue 3-4, pages 5-23, DOI: 10.18267/j.cfuc.547.
• Kateřina Knorová & Jana Fibírová, 2020, "Work motivation. Self-determination theory: literature review
  [Motivace v pracovním prostředí. Teorie sebeurčení a její vývoj: Literární rešerše]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2020, issue 3-4, pages 71-93, DOI: 10.18267/j.cfuc.549.
• Michal Šindelář & Tereza Čudová, 2020, "Trust funds in the Czech Republic
  [Svěřenské fondy v České republice]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2020, issue 3-4, pages 39-52, DOI: 10.18267/j.cfuc.550.
• Josef Krupička, 2020, "The Management Accounting Practices in Healthcare: The Case of Czech Public Hospitals," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2020, issue 1, pages 53-66, DOI: 10.18267/j.efaj.233.
• Jana Skálová & Ladislav Mejzlík & Marcel Bareš, 2020, "Vykazování jiného výsledku hospodaření minulých let v českých společnostech
  [Reporting of Prior Period Errors and Changes in Accounting Policies by Czech Companies]," Politická ekonomie, Prague University of Economics and Business, volume 2020, issue 3, pages 245-266, DOI: 10.18267/j.polek.1279.
• Andrea Marchioni & Carlo Alberto Magni & Davide Baschieri, 2020, "Investment and Financing Perspectives for a Solar Photovoltaic Project," MIC 2020: The 20th Management International Conference, University of Primorska Press.
• Marcela BENGESCU, 2020, "Legal Reserves, Provisions And Adjustments For Tax Depreciations," Scientific Bulletin - Economic Sciences, University of Pitesti, volume 19, issue 1, pages 3-8.
• Mariana BANUTA & Mihaela GADOIU, 2020, "Assessments Concerning The Use Of Accounting And Fiscal Information For The Substantiation Of Investment Decisions," Scientific Bulletin - Economic Sciences, University of Pitesti, volume 19, issue 1, pages 9-21.
• Luca Larcher & Francis Breedon, 2020, "Discounting and the market valuation of defined benefit pensions," Working Papers, Queen Mary University of London, School of Economics and Finance, number 932, Sep.
• Albulena Shala & Valentin Toçi & Skender Ahmeti, 2020, "Income smoothing through loan loss provisions in south and Eastern European banks," Zbornik radova Ekonomskog fakulteta u Rijeci/Proceedings of Rijeka Faculty of Economics, University of Rijeka, Faculty of Economics and Business, volume 38, issue 2, pages 429-452.
• Toni Šušak, 2020, "The effect of regulatory changes on relationship between earnings management and financial reporting timeliness: The case of COVID-19 pandemic," Zbornik radova Ekonomskog fakulteta u Rijeci/Proceedings of Rijeka Faculty of Economics, University of Rijeka, Faculty of Economics and Business, volume 38, issue 2, pages 453-473.
• Alp Aytac & Umit Gucenme Gencoglu, 2020, "Comparison of TFRS, BOBI FRS, KUMI FRS and General Communiqué on Application of Accounting System (MSUGT) in terms of Tangible Fixed Assets and Depreciation," Business and Economics Research Journal, Bursa Uludag University, Faculty of Economics and Administrative Sciences, volume 11, issue 3, pages 753-767.
• Sophia Khalid & Ansar Waseem, 2020, "Contribution of Balanced Scorecard Implementation inPerformance Management System to Enhance Job Satisfaction: Empirical Evidence from FMCG Sector of Pakistan," Sukkur IBA Journal of Management and Business, Sukkur IBA University, volume 7, issue 1, pages 40-54.
• Olufolakemi Afrogha & Femi Oladele & Olatunde Wright, 2020, "Influencing Factors On Academic Performance In Bowen University: The Perceptions Of Accounting Undergraduate Students," International Journal of Contemporary Accounting Issues-IJCAI (formerly International Journal of Accounting & Finance IJAF), The Institute of Chartered Accountants of Nigeria (ICAN), volume 9, issue 2, pages 120-140.
• Karampal Narwal & Shweta Pathneja, 2020, "Banking Industry and Non-Performing Assets: A Literature Review," International Journal of Banking, Risk and Insurance, Publishing India Group, volume 8, issue 1, pages 1-14.
• Kavita Jangra, 2020, "Operating Efficiency of Indian Public Sector Banks in Light of Basel III Norms," International Journal of Banking, Risk and Insurance, Publishing India Group, volume 8, issue 1, pages 15-25.
• Sudhir Chandra Das & Sarika Chaurasia, 2020, "Magnitude of Human Resource (HR) Challenges and Their Dependency on Select Demographic Diversity: Experiences from Commercial Banks in India," International Journal of Banking, Risk and Insurance, Publishing India Group, volume 8, issue 1, pages 26-42.
• Osdais Iraelio Zulueta Gavilanes & Happy Salas Fuente & Judith Tomas Pérez, 2020, "Integración de las actividades ambientales en el sistema contable de las sucursales del Bandec Guantánamo," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, volume 4, issue 1, pages 10-31.
• Bryan Emmanuel Díaz Galano & Happy Salas Fuente, 2020, "Procedimiento para integrar las actividades medioambientales en la información contable de las instituciones hospitalarias cubanas," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, volume 4, issue 1, pages 32-43.
• Karina Rodríguez Cabrera & Pilarin Baujín Pérez, 2020, "Procedimiento para la evaluación y perfeccionamiento del sistema de información contable-financiero," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, volume 4, issue 1, pages 44-50.
• Raudelis Peña Breffe & José Carlos del Toro Ríos, 2020, "Los procesos de las actividades agrícolas y su relación con la NIC 41 Agricultura," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, volume 4, issue 1, pages 51-62.
• Yuri Díaz González & Pilarin Baujín Pérez, 2020, "Procedimiento para la identificación, cuantificación y registro contable de los pasivos ambientales en la industria petrolera cubana," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, volume 4, issue 1, pages 63-72.
• Raudelis Peña Breffe, 2020, "Necesidad de una Norma Contable para la Agricultura en Cuba. Una panorámica desde Problemas Sociales de la Ciencia y la Tecnología," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, volume 4, issue 2, pages 11-25.
• Yaisel Rodríguez Hernández & Alexander Tomás Lías González & Alba Sánchez Arencibia, 2020, "Procedimiento para el control de los costos en la ganadería bovina," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, volume 4, issue 3, pages 11-18.
• Yaqueline Álvarez Gutierrez & Jessika Maite Wilson Álvarez, 2020, "Método ABC para mejorar la gestión de los inventarios en la Empresa Comercializadora Escambray Guantánamo," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, volume 4, issue 3, pages 19-28.
• Sandra Eva Lomelí Rodríguez & Sandra del Carmen Canale & Melisa Bergese & Erenesto guzmán Aguilar, 2020, "El costo del factor trabajo como elemento diferenciador para la inserción en las Cadenas Globales de Valor. Análisis comparado del sector manufacturero en Argentina-México," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, volume 4, issue 3, pages 57-71.
• José Carlos del Toro Ríos, 2020, "Sistema de Contabilidad Gubernamental," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, volume 4, issue 4, pages 1-8.
• Rafael Fernández Elías & Gabriela Cera Hernández & Kevin Adriano Castro, 2020, "Contabilidad en la nube: una alternativa para el teletrabajo," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, volume 4, issue 4, pages 19-31.
• Clarivel Borrell Valenciano, 2020, "El inventario en la cadena de suministros: evolución histórica, conceptualización y actualidad en Cuba," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, volume 4, issue 4, pages 32-41.
• Jorge Wilson Kindelán & Antonio Toledo Dorrego & Frank Hierrezuelo Betancourt, 2020, "La Cadena de Valores en la UEB de Acopio “Santiago”," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, volume 4, issue 4, pages 54-76.
• Tania Williams Piedra & Antonio Sánchez Batista, 2020, "La gestión de costos ABC y su impacto en la administración de justicia," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, volume 4, issue 4, pages 96-114.
• Luisa María Rodríguez Fajardo, 2020, "Planeación estratégica, riesgos y Cuadro de mando Integral, en Moneda Libremente Convertible en la empresa CIMEX Sucursal Matanzas," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, volume 4, issue 4, pages 77-95.
• Ioana-Andreea CIOLOMIC & Ioana Natalia BELEIU, 2020, "State-Owned Enterprises in the Context of Contemporary Transformations," REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, volume 21, issue 2, pages 177-187, May.
• Ahmad Adel Jamil Abdallah & Jumana Yousef Ahmad Musallam & Ayman Bader, 2020, "The Role of the Audit Committee in Improving Voluntary Disclosure “Field Study on Jordanian Insurance Companies"," Review of Applied Socio-Economic Research, Pro Global Science Association, volume 19, issue 1, pages 05-16, June.
• Fares Alsufy & Malik Abu Afifa & Mohammed Zakaria Soda, 2020, "Mediating Effects of Liquidity in the Relationship between Earnings Quality and Market Value of the Share Price: Evidence from Jordan," Review of Applied Socio-Economic Research, Pro Global Science Association, volume 19, issue 1, pages 17-32, June.
• Dinithi Ranasinghe & Paul Mather & Suzanne Young, 2020, "Board structure and earnings persistence: The mediation effect of board processes," Australian Journal of Management, Australian School of Business, volume 45, issue 2, pages 266-293, May, DOI: 10.1177/0312896219851553.
• Hai Wu & Anne-Maree Thomas & Sue Wright, 2020, "Using the R&D capitalisation choice to explain the scale benefits of R&D investment," Australian Journal of Management, Australian School of Business, volume 45, issue 4, pages 579-606, November, DOI: 10.1177/0312896219897749.
• S. Putri A. & . Azwardi & . Sa’adah & С. Путри А. & . Азварди & . Саада, 2020, "Влияние интеллектуального капитала, доходности и дивидендов на рыночную капитализацию // Impact of Intellectual Capital, Profitability and Dividend on Market Capitalization," Финансы: теория и практика/Finance: Theory and Practice // Finance: Theory and Practice, ФГОБУВО Финансовый университет при Правительстве Российской Федерации // Financial University under The Government of Russian Federation, volume 24, issue 3, pages 174-182.
• Fernando Zanella & Peter Oyelere, 2020, "Are non-sticky costs endemic in the Arabian Gulf Region? Evidence from publicly listed companies," Proceedings of International Academic Conferences, International Institute of Social and Economic Sciences, number 10012411, Feb.
• Magaji Abba & Muhammad Auwal Kabir & Abdulkadir Abubakar, 2020, "Environmental Disclosures Effect on Cost of Capital Structure Financing of the Nigerian Listed Companies," Proceedings of Business and Management Conferences, International Institute of Social and Economic Sciences, number 10112442, Feb.
• Tanja ?estanj-Peri? & Suzana Keglevi? Kozjak, 2020, "The Concept of Prudence in Theory and Practice," International Journal of Economic Sciences, International Institute of Social and Economic Sciences, volume 9, issue 1, pages 156-178, June.
• Michal ?indelá? & Barbora Janasová, 2020, "Are accounting services threatened by moving to shared service centers? - An empirical evidence of czech companies," International Journal of Economic Sciences, International Institute of Social and Economic Sciences, volume 9, issue 2, pages 111-127, December.
• Katarzyna Trzpiola, 2020, "Nieruchomosci inwestycyjne – niechciana (?) kategoria aktywów – analiza wybranych problemów i wnioski z dyskusji na lamach czasopisma SKwP „Rachunkowosc” (Investment real estate – unwanted (?) category of assets – analysis of selected problems and co," Research Reports, University of Warsaw, Faculty of Management, volume 2, issue 33, pages 68-79.
• Eleonora Stancheva-Todorova, 2020, "Accounting For Cryptocurrencies – Some Unanswered Questions And Unresolved Issues," Yearbook of the Faculty of Economics and Business Administration, Sofia University, Faculty of Economics and Business Administration, Sofia University St Kliment Ohridski - Bulgaria, volume 19, issue 1, pages 219-241, December.
• Christos Tsatsis, 2020, "Lessons From The Evolution Of The Accounting Tool: From The Genesis Up To The Roman Period," Working Papers CEB, ULB -- Universite Libre de Bruxelles, number 20-010, Sep.
• Koray TUAN & Metin BORAK, 2020, "Earnings Management and Financial Performance: An Empirical Investigation of the Istanbul Stock Exchange," Sosyoekonomi Journal, Sosyoekonomi Society, issue 28(44).
• Patrick Velte, 2020, "Determinants and consequences of clawback provisions in management compensation contracts: a structured literature review on empirical evidence," Business Research, Springer;German Academic Association for Business Research, volume 13, issue 3, pages 1417-1450, November, DOI: 10.1007/s40685-020-00135-9.
• Kanitsorn Terdpaopong & Robert C. Rickards & Penprapak Manapreechadeelert, 2020, "The 2011 floods’ impact on the Thai industrial estates’ financial stability: a ratio analysis with policy recommendations," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, volume 22, issue 3, pages 1991-2014, March, DOI: 10.1007/s10668-018-0274-0.
• Wilson X. B. Li & Tina T. He & Andrew Marshall & Gordon Y. N. Tang, 2020, "An empirical analysis of accounting conservatism surrounding share repurchases," Eurasian Business Review, Springer;Eurasia Business and Economics Society, volume 10, issue 4, pages 609-627, December, DOI: 10.1007/s40821-019-00145-6.
• Christian Lohmann & Thorsten Ohliger, 2020, "Bankruptcy prediction and the discriminatory power of annual reports: empirical evidence from financially distressed German companies," Journal of Business Economics, Springer, volume 90, issue 1, pages 137-172, February, DOI: 10.1007/s11573-019-00938-1.
• Kay Blaufus & Franziska Hoffmann, 2020, "The effect of simplified cash accounting on tax and financial accounting compliance costs," Journal of Business Economics, Springer, volume 90, issue 2, pages 173-205, March, DOI: 10.1007/s11573-019-00943-4.