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

2019

• Cascino, Stefano & Correia, Maria & Tamayo, Ane, 2019, "Does consumer protection enhance disclosure credibility in reward crowdfunding?," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 102103, Dec.
• Beaver, William H & Cascino, Stefano & Correia, Maria & McNichols, Maureen F., 2019, "Group affiliation and default prediction," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 88139, Aug.
• Jun Hao & Minghe Sun & Jennifer Yin, 2019, "Convergence to IFRS, accounting quality, and the role of regional institutions: evidence from China," Asian Review of Accounting, Emerald Group Publishing Limited, volume 27, issue 1, pages 29-48, February, DOI: 10.1108/ARA-01-2017-0008.
• Sandhya Bhatia & Sangita Choudhary & Amish Dugar & Smita Mazumdar, 2019, "Stock pledging and earnings management: an empirical analysis," Asian Review of Accounting, Emerald Group Publishing Limited, volume 27, issue 3, pages 350-372, October, DOI: 10.1108/ARA-03-2018-0074.
• Xingqiang Du & Quan Zeng, 2019, "Bringing religion back in," Asian Review of Accounting, Emerald Group Publishing Limited, volume 27, issue 4, pages 508-545, November, DOI: 10.1108/ARA-04-2018-0097.
• Yuan George Shan, 2019, "Managerial ownership, board independence and firm performance," Accounting Research Journal, Emerald Group Publishing Limited, volume 32, issue 2, pages 203-220, July, DOI: 10.1108/ARJ-09-2017-0149.
• Miao Luo & Tao Chen & Jun Cai, 2018, "Stock return predictability when growth and accrual measures are negatively correlated," China Finance Review International, Emerald Group Publishing Limited, volume 9, issue 3, pages 401-422, December, DOI: 10.1108/CFRI-04-2018-0032.
• Guojin Gong & Yue Li & Ling Zhou, 2019, "Do management earnings forecasts fully reflect information in past earnings changes?," International Journal of Accounting & Information Management, Emerald Group Publishing Limited, volume 27, issue 3, pages 373-406, August, DOI: 10.1108/IJAIM-11-2017-0144.
• Hui Li & Darren Henry & Xiaohui Wu, 2020, "The effects of accounting conservatism on executive compensation," International Journal of Managerial Finance, Emerald Group Publishing Limited, volume 16, issue 3, pages 393-411, January, DOI: 10.1108/IJMF-07-2019-0262.
• Segundo Camino-Mogro & Natalia Bermúdez-Barrezueta, 2019, "Determinants of profitability of life and non-life insurance companies: evidence from Ecuador," International Journal of Emerging Markets, Emerald Group Publishing Limited, volume 14, issue 5, pages 831-872, August, DOI: 10.1108/IJOEM-07-2018-0371.
• Hümeyra Adıgüzel & Marios Floros, 2019, "Capacity utilization analysis through time-driven ABC in a small-sized manufacturing company," International Journal of Productivity and Performance Management, Emerald Group Publishing Limited, volume 69, issue 1, pages 192-216, September, DOI: 10.1108/IJPPM-11-2018-0397.
• Linda Hughen & Mahfuja Malik & Eunsup Daniel Shim, 2019, "The impact of Sarbanes–Oxley and Dodd–Frank on executive compensation," Journal of Applied Accounting Research, Emerald Group Publishing Limited, volume 20, issue 3, pages 243-266, June, DOI: 10.1108/JAAR-01-2018-0015.
• Peterson K. Ozili & Erick Outa, 2019, "Bank earnings management using commission and fee income," Journal of Applied Accounting Research, Emerald Group Publishing Limited, volume 20, issue 2, pages 172-189, April, DOI: 10.1108/JAAR-02-2018-0030.
• Charles A. Barragato, 2019, "The impact of accounting regulation on non-profit revenue recognition," Journal of Applied Accounting Research, Emerald Group Publishing Limited, volume 20, issue 2, pages 190-206, May, DOI: 10.1108/JAAR-03-2017-0041.
• Youssef Riahi & Yacine Hammami, 2019, "Accounting information and financial institutions’ credit spreads: the case of Tunisia," Journal of Applied Accounting Research, Emerald Group Publishing Limited, volume 20, issue 1, pages 2-21, May, DOI: 10.1108/JAAR-06-2017-0065.
• Ivana Raonic & Ali Sahin, 2019, "Do analysts understand accruals’ persistence? Evidence revisited," Journal of Applied Accounting Research, Emerald Group Publishing Limited, volume 21, issue 1, pages 38-59, December, DOI: 10.1108/JAAR-07-2018-0103.
• Abobaker Mohmed & Antoinette Flynn & Colette Grey, 2019, "The link between CSR and earnings quality: evidence from Egypt," Journal of Accounting in Emerging Economies, Emerald Group Publishing Limited, volume 10, issue 1, pages 1-20, December, DOI: 10.1108/JAEE-10-2018-0109.
• Peter G. Rötzel & Alexander Stehle & Burkhard Pedell & Katrin Hummel, 2019, "Integrating environmental management control systems to translate environmental strategy into managerial performance," Journal of Accounting & Organizational Change, Emerald Group Publishing Limited, volume 15, issue 4, pages 626-653, November, DOI: 10.1108/JAOC-08-2018-0082.
• Moo Sung Kim & Jagadish Dandu & Perihan Iren, 2019, "The effect of SOX on audit quality," Journal of Financial Crime, Emerald Group Publishing Limited, volume 26, issue 3, pages 897-909, July, DOI: 10.1108/JFC-08-2018-0088.
• Erkki Kalervo Laitinen, 2020, "Matching of expenses in financial reporting: a matching function approach," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, volume 18, issue 1, pages 19-50, January, DOI: 10.1108/JFRA-01-2019-0009.
• Peterson K. Ozili, 2019, "Impact of IAS 39 reclassification on income smoothing by European banks," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, volume 17, issue 3, pages 537-553, September, DOI: 10.1108/JFRA-08-2018-0068.
• Bijan Bidabad & Mahmoud Allahyarifard & Mahshid Sherafati, 2019, "Rastin partnership accounting part I: general procedure," Journal of Islamic Accounting and Business Research, Emerald Group Publishing Limited, volume 10, issue 4, pages 490-511, July, DOI: 10.1108/JIABR-04-2016-0049.
• Zabihollah Rezaee & Jim Wang, 2018, "Relevance of big data to forensic accounting practice and education," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 34, issue 3, pages 268-288, October, DOI: 10.1108/MAJ-08-2017-1633.
• Nathan Robert Berglund & John Daniel Eshleman, 2019, "Client and audit partner ethnicity and auditor-client alignment," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 34, issue 7, pages 835-862, June, DOI: 10.1108/MAJ-10-2018-2036.
• Murat Ocak & Gökberk Can, 2019, "Do government-experienced auditors reduce audit quality?," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 34, issue 6, pages 722-748, May, DOI: 10.1108/MAJ-12-2017-1756.
• Ana Isabel Lopes & Mariana Lopes, 2019, "Effects of adopting IFRS 10 and IFRS 11 on consolidated financial statements," Meditari Accountancy Research, Emerald Group Publishing Limited, volume 27, issue 1, pages 91-124, January, DOI: 10.1108/MEDAR-12-2017-0253.
• Fadhil Rahmat Novialdi & Ratna Wardhani, 2019, "Cross-border acquisition and financial leverage: the empirical evidence from acquisition in Asia," Meditari Accountancy Research, Emerald Group Publishing Limited, volume 28, issue 1, pages 206-228, November, DOI: 10.1108/MEDAR-12-2018-0413.
• Luminita Enache & Jae Bum Kim, 2019, "Managers’ stock-based compensation and disclosures of high proprietary cost information," Pacific Accounting Review, Emerald Group Publishing Limited, volume 32, issue 1, pages 96-124, December, DOI: 10.1108/PAR-10-2018-0078.
• Nizar Mohammad Alsharari, 2019, "A comparative analysis of taxation and revenue trends in the Middle East and North Africa (MENA) region," Pacific Accounting Review, Emerald Group Publishing Limited, volume 31, issue 4, pages 646-671, November, DOI: 10.1108/PAR-12-2018-0114.
• Guannan Wang & Moshe Hagigi, 2019, "The effect of the need for subsequent seasoned equity offerings on earnings management motivation," Review of Accounting and Finance, Emerald Group Publishing Limited, volume 18, issue 1, pages 25-52, March, DOI: 10.1108/RAF-01-2018-0019.
• Marianna Succurro & Giuseppe Arcuri & Giuseppina Damiana Costanzo, 2019, "A combined approach based on robust PCA to improve bankruptcy forecasting," Review of Accounting and Finance, Emerald Group Publishing Limited, volume 18, issue 2, pages 296-320, May, DOI: 10.1108/RAF-04-2018-0077.
• Joonho Lee & Sung Gon Chung, 2019, "Analysts’ reactions to firms’ real activities management," Review of Accounting and Finance, Emerald Group Publishing Limited, volume 18, issue 4, pages 589-612, July, DOI: 10.1108/RAF-05-2017-0105.
• Qunfeng Liao & Bo Ouyang, 2019, "Shareholder litigation risk and real earnings management: a causal inference," Review of Accounting and Finance, Emerald Group Publishing Limited, volume 18, issue 4, pages 557-588, October, DOI: 10.1108/RAF-06-2018-0122.
• Stephen P. Ferris & Min-Yu (Stella) Liao, 2019, "Busy boards and corporate earnings management: an international analysis," Review of Accounting and Finance, Emerald Group Publishing Limited, volume 18, issue 4, pages 533-556, October, DOI: 10.1108/RAF-07-2017-0144.
• Javeria Farooqi & Surendranath Jory & Thanh Ngo, 2019, "Active fund managers and earnings management at portfolio companies," Review of Accounting and Finance, Emerald Group Publishing Limited, volume 19, issue 1, pages 48-82, June, DOI: 10.1108/RAF-11-2017-0209.
• Vadim S. Balashov & Zhanel B. DeVides, 2019, "Can analysts predict breaks in earnings strings?," Review of Accounting and Finance, Emerald Group Publishing Limited, volume 18, issue 4, pages 613-634, October, DOI: 10.1108/RAF-11-2018-0236.
• Probal Dutta, 2019, "Determinants of voluntary sustainability assurance: the importance of corporate environmental performance," Social Responsibility Journal, Emerald Group Publishing Limited, volume 16, issue 8, pages 1403-1414, December, DOI: 10.1108/SRJ-06-2019-0213.
• van Rinsum, M., 2019, "Utilizing Incentives and Accountability: In Control in Control?," ERIM Inaugural Address Series Research in Management, Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus University Rotterdam., number EIA 2019-078-F&A, Sep.
• Joy Lynn R. Legaspi, 2019, "Practical Implications of Management Accounting Information: A Personal Journey," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), volume 0, issue 4, pages 136-148.
• Belousov A.I. & Kuznetsova E.V. & Mihajlova G.V. & Uzdenova F.M., 2019, "Transformation of Value and Income Indicators and Their Accounting and Analytical Support," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), volume 0, issue Special 1, pages 294-301.
• E.A. Sharovatova & I.A. Omelchenko & E.P. Scherbakova & T.R. Martirosyan & E.Yu. Demyanenko, 2019, "The Role of Accounting for the Innovation-oriented Organizations in Digital Economy," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), volume 0, issue Special 2, pages 379-392.
• Nikolaos Eriotis & Theodoros Kounadeas & Dimitrios Vasiliou, 2019, "From IAS 39 To IFRS 9: Literature Review of Studies on the Implementation of IFRS in the European Banking Sector," International Journal of Finance, Insurance and Risk Management, International Journal of Finance, Insurance and Risk Management, volume 9, issue 3-4, pages 29-51.
• N. Eriotis & T. Kounadeas & K. Liapis & E. Poutos, 2019, "The Impact of IFRS Adoption by Greek Listed Companies on the Earnings Quality: An Empirical Investigation," International Journal of Finance, Insurance and Risk Management, International Journal of Finance, Insurance and Risk Management, volume 9, issue 3-4, pages 90-100.
• Mihály Bariska & Zoltán Pásztory & László Koloszár, 2019, "The Efficiency Based Costing Method – Using a Sawmill as Example," European Research Studies Journal, European Research Studies Journal, volume 0, issue 2, pages 229-243.
• Lyudmila V. Popova & Irina A. Maslova & Irina A. Korostelkina & Elena G. Dedkova & Boris G. Maslov & Svetlana L. Lozhkina, 2019, "Value Formation of Innovative Product: A Way to Commercialization," European Research Studies Journal, European Research Studies Journal, volume 0, issue 2, pages 244-253.
• Sonny Indrajaya, 2019, "Culinary Tourism Analysis at Restaurants with Tourism Satisfaction Mediation," European Research Studies Journal, European Research Studies Journal, volume 0, issue 3, pages 312-321.
• Sri Widyastuti & Muhammad Said & Safitri Siswono & Dian Andi Firmansyah, 2019, "Customer Trust through Green Corporate Image, Green Marketing Staretgy and Social Responsibility: A Case Study," European Research Studies Journal, European Research Studies Journal, volume 0, issue 3, pages 343-359.
• Samidi & Ina Primiana & Martha Fani Cahyandito & Erie Febrian, 2019, "Effect of Business Unit Performance on Company Value," European Research Studies Journal, European Research Studies Journal, volume 0, issue 3, pages 51-58.
• Novi Swandari Budiarso, 2019, "Agent, Steward, and Dividend Policy," European Research Studies Journal, European Research Studies Journal, volume 0, issue 3, pages 83-94.
• Anna Maria Biscotti & Eugenio D?Amico & Sabato Vinci, 2019, "The effectiveness of intellectual capital disclosure in market assessments of corporate value creation," FINANCIAL REPORTING, FrancoAngeli Editore, volume 2019, issue 1, pages 5-35.
• Saverio Bozzolan & Giovanna Michelon & Marco Mattei & Andrea Giornetti, 2019, "Signing the letter to shareholders: Does the Signatory?s role relate to impression management?," FINANCIAL REPORTING, FrancoAngeli Editore, volume 2019, issue 1, pages 37-82.
• Lorenzo Simoni & Laura Bini & Francesco Giunta, 2019, "The effects of business model regulation on the value relevance of traditional performance measures. Some evidence from UK companies," FINANCIAL REPORTING, FrancoAngeli Editore, volume 2019, issue 1, pages 83-111.
• Valter Cantino & Alain Devalle & Simona Fiandrino & Donatella Busso, 2019, "The level of compliance with the Italian Legislative Decree No. 254/2016 and its determinants: Insights from Italy," FINANCIAL REPORTING, FrancoAngeli Editore, volume 2019, issue 1, pages 113-143.
• Niccol? Comerio & Patrizia Tettamanzi, 2019, "Systematic literature network analysis in accounting: A first application on integrated reporting research," FINANCIAL REPORTING, FrancoAngeli Editore, volume 2019, issue 2, pages 73-95.
• Karel Janda, 2019, "Earnings Stability and Peer Company Selection for Multiple Based Indirect Valuation," Czech Journal of Economics and Finance (Finance a uver), Charles University Prague, Faculty of Social Sciences, volume 69, issue 1, pages 37-75, February.
• Bert Loudis & Ben Ranish, 2019, "CECL and the Credit Cycle," Finance and Economics Discussion Series, Board of Governors of the Federal Reserve System (U.S.), number 2019-061, Aug, DOI: 10.17016/FEDS.2019.061.
• Jose J. Canals-Cerda, 2019, "From Incurred Loss to Current Expected Credit Loss (CECL): Forensic Analysis of the Allowance for Loan Losses in nconditionally Cancelable Credit Card Portfolios," Working Papers, Federal Reserve Bank of Philadelphia, number 19-8, Jan, DOI: 10.21799/frbp.wp.2019.08.
• Dmitry B. Krylov, 2019, "The Use of Paradigm Concepts in Russian Accounting Science," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 1, pages 101-109, February, DOI: 10.31107/2075-1990-2019-1-101-109.
• Igor E. Mizikovsky, 2019, "Formation of the Planned Calculation of the Production Cost at Manufacturing Enterprises," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 2, pages 122-130, April, DOI: 10.31107/2075-1990-2019-2-122-130.
• Tatyana G. Arbatskaya, 2019, "Problems in Accounting of Bad Debts Reserve of Public Sector Organizations," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 3, pages 91-105, June, DOI: 10.31107/2075-1990-2019-3-91-105.
• Victoria V. Priobrazhenskaya, 2019, "The Impact of Digital Economy on Accounting Competencies Development," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 5, pages 50-63, October, DOI: 10.31107/2075-1990-2019-5-50-63.
• Andreea Claudia Crucean, 2019, "Transparenţa informaţiilor publicate de băncile comerciale din România privind guvernanţa corporativă şi implicaţiile asupra auditului financiar," Journal of Financial Studies, Institute of Financial Studies, volume 6, issue 4, pages 31-49, June.
• Dilek Kayakıran & Saime Doğan, 2019, "Bibliometric Analysis Of The Articles Published In The Journal Of Fi̇nance Letters," Ekonomi Maliye Isletme Dergisi, Adil AKINCI, volume 2, issue 2, pages 92-102, December.
• Puji Sucia Sukmaningrum, 2019, "The Determinants of Islamic Social Reporting Disclosure in Indonesia," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr168, Mar.
• Friska Firnanti, 2019, "The Influence of Dividend Policy and Income Tax on Income Smoothing," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr169, Mar.
• Husaini, 2019, "The Substitution Role of Audit Committee Effectiveness and Audit Quality in Explaining Audit Report Lag," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr171, Mar.
• Friska Firnanti, 2019, "Company Characteristics, Corporate Governance, Audit Quality Impact on Earnings Management," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr173, Jul.
• Noorina Hartati, 2019, "The Effect of Motivation on the Interest of Accounting Students to Follow Accounting Professional Education," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr178, Nov.
• Saribulan Tambunan, 2019, "The Effectiveness of Accounting Information System towards Financial Statement Quality with the Organizational Commitment as the Moderating Variable," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr179, Dec.
• Agustin Palupi, 2019, "The Relationship among Media Exposure, Taxes Aggressiveness, and Corporate Governance on CSR Disclosure," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr180, Dec.
• Raisya Zenita, 2019, "Fraudulent Financial Reporting: A Fraud Pentagon Analysis," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr181, Dec.
• Silvy Christina, 2019, "Do Financial Ratios and Financial Characteristics Affect Corporate Social Responsibility Disclosure?," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr182, Dec.
• Kwee Kim Peong, 2019, "Determinants of Personal Financial Literacy among Young Adults in Malaysian Accounting Firms," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number gjbssr524, Feb.
• Hanif Hanif, 2019, "The Construction of Entrepreneurial Accounting: Evidence from Indonesia," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number gjbssr535, Jun.
• Yulius Kurnia Susanto, 2019, "Firm Value, Firm Size and Income Smoothing," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number jfbr151, Mar.
• Giuseppe Arcuri & Marianna Succurro & Giuseppina Damiana Costanzo, 2019, "A combined approach based on Robust PCA to improve bankruptcy forecasting," Post-Print, HAL, number hal-01975082, DOI: 10.1108/RAF-04-2018-0077.
• Julie Chassagne, 2019, "Responsabilité Sociétale des Entreprises et gestion du résultat : une étude européenne," Post-Print, HAL, number hal-02372330, Jul.
• Jeanne Amar & Samira Demaria & Sandra Rigot, 2019, "What motivates CAC 40 companies to disclose information on climate-related financial risks?," Post-Print, HAL, number halshs-02407125, Jun.
• Mateja Brozović & Sanja Sever Mališ & Ana Novak, 2019, "The Consistency And Complexity Of Accounting Terminology In Croatian Higher Education System," Ekonomski pregled, Hrvatsko društvo ekonomista (Croatian Society of Economists), volume 70, issue 3, pages 496-518, DOI: 10.32910/ep.70.3.7.
• Jennergren, Peter, 2019, "Calibration of DCF Valuation in Litigation: The case of HQ," SSE Working Paper Series in Business Administration, Stockholm School of Economics, number 2019:2, May, revised 10 Oct 2019.
• Fujitani, Ryosuke, 2019, "Financial reporting frequency and external finance : Evidence from a quasi-natural experiment," Working Paper Series, Management Innovation Research Center, School of Business Administration, Hitotsubashi University Business School, number 230, Aug.
• 藤谷, 涼佑 & Fujitani, Ryosuke, 2019, "財務報告頻度のリアル・エフェクト：企業投資に注目した四半期報告の政策評価, The bright side of frequent financial reporting," Working Paper Series, Management Innovation Research Center, School of Business Administration, Hitotsubashi University Business School, number 231, Nov.
• Vitaliy Shkromyda & Taras Hnatiuk & Nadiia Melnyk, 2019, "Tax Budgeting in the Enterprise in Conditions of the Variable Business Environment: to Be or not to Be," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 139-144, March.
• Valeriy Zhuk, 2019, "Integrated Reporting: A Retrospective and Perspective in Ukraine," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 20-27, March.
• Nataliya Kantsedal, 2019, "Accounting in the Digital Age: Expansion of Terminological Boundaries," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 28-34, March.
• Dmytro Liudvenko, 2019, "Cost Accounting and Calculation of the Cost of Feed in the Pig Industry," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 44-48, March.
• Hanna Mysaka & Ivan Derun, 2019, "Transdisciplinary Approach to Increase of Company's Intellectual Capital Management Efficiency," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 49-54, March.
• Kateryna Obykhod, 2019, "Organizational and Accounting Aspects of the Operating of Scientific Institutions of Public Sector," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 55-62, March.
• Lyubomyr Pylypenko & Yuliya Demska, 2019, "Organization and Methods for Assessing the Capital Reserves in Accounting," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 63-70, March.
• Mariya Nashkerska, 2019, "Directions of Analysis of the Formation of Revenues and Expenditures by Budgetary Institutions," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 92-98, March.
• Vasyl Hyk, 2019, "Methodological Grounds of Forming Integrated Reporting in Cluster within Institutional Transformations," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 13-18, June.
• Nadiia Manko, 2019, "Procedural Provision of Evidence of Professional Judgment in the Context of Compliance with the Qualitative Characteristics of Financial Reporting," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 134-143, June.
• Hanna Yangol, 2019, "Metallurgical Enterprises Performance Indicators in the Context of the Corporate Social Responsibility Model Implementation," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 164-172, June.
• Vasyl Len & Valentyna Glivenko, 2019, "Accounting Policies and Its Components," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 26-35, June.
• Serhiy Ostapchuk & Nataliya Tsaruk, 2019, "Accounting for Water, Land and Biological Assets in the Context of Sustainable Development Management: The Choice of a Main Meter," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 36-47, June.
• Anatolii Herasymovych & Inna Herasymovych, 2019, "Engineering Accounting: A Practical Aspect," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 5-12, June.
• Olha Usatenko & Andrii Makurin, 2019, "Interaction between Managerial Reporting and Managerial Decision-Making: Cause-Effect Relationships in Startups' Accounting," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 54-60, June.
• Valentyna Yasyshena & Viktor Pyliavets, 2019, "Analysis of Methods for Evaluating Intangible Assets," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 61-70, June.
• Nataliya Zdyrko & Serhiy Ostapchuk & Nataliya Tsaruk, 2019, "Accounting for Agricultural Land in Ukraine: History of Genesis and Development," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 20-33, September.
• Svitlana Svirko & Tetiana Trosteniuk, 2019, "Costing of the Main Functional Products of the State Higher Education Institutions Activities: Theoretical and Organizational Provisions," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 34-39, September.
• Liudmyla Sokolenko, 2019, "Digitalization as a Vector of Economic Systems Development & Accounting System Modernization," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 40-48, September.
• Leonid Suk & Petro Suk, 2019, "Cost Accounting by Elements and Articles," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 49-54, September.
• Olena Vakulchyk & Valeriya Fesenko & Anastasiia Kaluhina, 2019, "Recognition of Intangible Assets according to the International and National Accounting Standards," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 5-11, September.
• Halyna Umantsiv & Iryna Martyniv, 2019, "Accounting and Analytical Support of the Intellectual Property Objects Commercialization," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 55-61, September.
• Nataliya Zdyrko, 2019, "Expenditure on Advertising in Social Networks: Accounting and Taxation," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 11-18, December.
• Nadiia Shkromyda, 2019, "Accounting and Analytical Support of Management of Structural Components of the Enterprise's Potential: Theoretical Aspect," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 155-161, December.
• Serhiy Ivakhnenkov & Svitlana Hlushchenko, 2019, "Accounting in Ukraine Before and After the Revolution of Dignity: Examples of Quantitative Analysis," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 19-28, December.
• Oleksandr Malyshkin & Anna Schulipa, 2019, "Tax on Withdrawn Capital: Accounting and Reporting Issues," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 29-36, December.
• Viacheslav Mykulskyi, 2019, "Branch Features of the Automated Accounting Organization at Agricultural Enterprise," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 37-44, December.
• Nataliia Zhuk, 2019, "Accounting and Taxation of Insurance Operations at Agricultural Enterprises," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 5-10, December.
• Sherry Fang Li, 2019, "Capital Market Consequences Of Expectations Management In The Postregulation Fair Disclosure Period," Accounting & Taxation, The Institute for Business and Finance Research, volume 11, issue 1, pages 11-20.
• Deanna Burgess & Adrian Valencia & Ara Volkan, 2019, "Accounting For Convertible Bonds: Current Practices And Proposed Changes," Accounting & Taxation, The Institute for Business and Finance Research, volume 11, issue 1, pages 21-34.
• Robert J. Walsh, 2019, "An History Of Us Tax Code Complexity Within Computer-Based Return Preparation," Accounting & Taxation, The Institute for Business and Finance Research, volume 11, issue 1, pages 47-57.
• Lou X. Orchard & Jeffrey L. Decker & Tim G. Kizirian, 2019, "An Internal Control Evaluation Tool For Property Expenditures," Accounting & Taxation, The Institute for Business and Finance Research, volume 11, issue 1, pages 59-70.
• Diaeldin Osman & Conor O’Leary & Mark Brimble & Dave Thompson, 2019, "Factor That Impact Attrition And Retention Rates Among Accountancy Diploma Students: Evidence From Saudi Arabia," Business Education and Accreditation, The Institute for Business and Finance Research, volume 11, issue 1, pages 89-110.
• Terrance Jalbert, 2019, "A Management Focused Tool For Developing Pro-Forma Financial Statements," International Journal of Management and Marketing Research, The Institute for Business and Finance Research, volume 12, issue 1, pages 61-86.
• Leslie Kren & Barbara L. Kren, 2019, "Performance Evaluation In A Traditional Cost System: A Case Study," Review of Business and Finance Studies, The Institute for Business and Finance Research, volume 10, issue 1, pages 1-14.
• I Gede Sanica & Luh Putu Wiagustini & I.B Panji Sedana & Ni Luh Gede Sri Artini, 2019, "Internalization of Intrinsic Value of Trust in Financial Accountability: A Study of Subak Jatiluwih Bali Indonesia," International Business Research, Canadian Center of Science and Education, volume 12, issue 1, pages 99-109, January.
• Marco Angelo Marinoni & Anna Maria Fellegara, 2019, "The Effect of the Profitability on the Valuation Models: Evidence from Italian Acquisitions," International Business Research, Canadian Center of Science and Education, volume 12, issue 5, pages 95-110, May.
• Peterson K. Ozili, 2019, "Bank loan loss provisions, risk-taking and bank intangibles," Afro-Asian Journal of Finance and Accounting, Inderscience Enterprises Ltd, volume 9, issue 1, pages 21-39.
• Stavros Degiannakis & George Giannopoulos & Salma Ibrahim & Ivana Rozic, 2019, "Earnings management to avoid losses and earnings declines in Croatia," International Journal of Computational Economics and Econometrics, Inderscience Enterprises Ltd, volume 9, issue 3, pages 219-238.
• Inés García Fronti, 2019, "Contabilidad Social y Ambiental: Algunas Notas para su Inclusión en la Enseñanza Universitaria de los Contadores Públicos," Revista de Economía y Estadística, Universidad Nacional de Córdoba, Facultad de Ciencias Económicas, Instituto de Economía y Finanzas, volume 57, issue 1, pages 11-26, Diciembre, DOI: 10.55444/2451.7321.2019.v57.n1.3131.
• Yuta Shibasaki & Chikara Toyokura, 2019, "The Disclosure of Non-GAAP Performance Measures and the Adoption of IFRS: Evidence from Japanese Firms' Experience," IMES Discussion Paper Series, Institute for Monetary and Economic Studies, Bank of Japan, number 19-E-20, Nov.
• José Alejandro Fernández Fernández & Virginia Bejarano Vázquez & Juan Antonio Vicente Virseda, 2019, "Evaluación de riesgos con Data Mining: el sistema financiero español," Remef - Revista Mexicana de Economía y Finanzas Nueva Época REMEF (The Mexican Journal of Economics and Finance), Instituto Mexicano de Ejecutivos de Finanzas, IMEF, volume 14, issue 3, pages 309-328, Julio - S.
• Ahmed F. Elbayoumi & Emad A. Awadallah & Mohamed A. K. Basuony, 2019, "Development of Accounting and Auditing in Egypt:Origin, Growth, Practice and Influential Factors," Journal of Developing Areas, Tennessee State University, College of Business, volume 53, issue 2, pages 205-220, April-Jun.
• Malek Alsharairi & Muhannad Atmeh & Riyadh Al-Abdullah, 2019, "Glocalization: A Balanced Approach For A Smoother International Accounting Harmonization in the Developing Countries," Journal of Developing Areas, Tennessee State University, College of Business, volume 53, issue 4, pages 207-215, Fall.
• Alessi, Lucia & Bruno, Brunella & Carletti, Elena & Neugebauer, Katja, 2019, "What drives bank coverage ratios: Evidence from the euro area," JRC Working Papers in Economics and Finance, Joint Research Centre, European Commission, number 2019-14, Aug.
• Hidetoshi Yamaji & Masatoshi Gotoh & Yoshinori Yamakawa, 2019, "Experimental Analysis of Corporate Wage Negotiations Based on the Ultimatum Game: A New Approach Using a Combination of Laboratory and fMRI Experiments," Computational Economics, Springer;Society for Computational Economics, volume 53, issue 2, pages 873-900, February, DOI: 10.1007/s10614-017-9769-2.
• Lu Xing & Tinghua Duan & Wenxuan Hou, 2019, "Do Board Secretaries Influence Management Earnings Forecasts?," Journal of Business Ethics, Springer, volume 154, issue 2, pages 537-574, January, DOI: 10.1007/s10551-017-3478-6.
• Anand Jha, 2019, "Financial Reports and Social Capital," Journal of Business Ethics, Springer, volume 155, issue 2, pages 567-596, March, DOI: 10.1007/s10551-017-3495-5.
• Aida Sijamic Wahid, 2019, "The Effects and the Mechanisms of Board Gender Diversity: Evidence from Financial Manipulation," Journal of Business Ethics, Springer, volume 159, issue 3, pages 705-725, October, DOI: 10.1007/s10551-018-3785-6.
• Ahmed Ayman & Moataz El-Helaly & Nermeen Shehata, 2019, "Board diversity and earnings news dissemination on Twitter in the UK," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), volume 23, issue 3, pages 715-734, September, DOI: 10.1007/s10997-018-9441-9.
• Yenn-Ru Chen & Mi-Hsiu Chiang & Chia-Hsiang Weng, 2019, "Are investors always compensated for information risk? Evidence from Chinese reverse-merger firms," Review of Quantitative Finance and Accounting, Springer, volume 52, issue 1, pages 159-196, January, DOI: 10.1007/s11156-018-0706-9.
• Jun Guo & Pinghsun Huang & Yan Zhang, 2019, "Do debt covenant violations serve as a risk factor of ineffective internal control?," Review of Quantitative Finance and Accounting, Springer, volume 52, issue 1, pages 231-251, January, DOI: 10.1007/s11156-018-0708-7.
• Ning Jia, 2019, "Corporate innovation strategy and disclosure policy," Review of Quantitative Finance and Accounting, Springer, volume 52, issue 1, pages 253-288, January, DOI: 10.1007/s11156-018-0709-6.
• Sharad Asthana & Inder Khurana & K. K. Raman, 2019, "Fee competition among Big 4 auditors and audit quality," Review of Quantitative Finance and Accounting, Springer, volume 52, issue 2, pages 403-438, February, DOI: 10.1007/s11156-018-0714-9.
• Ahmed Hassanein & Alaa Zalata & Khaled Hussainey, 2019, "Do forward-looking narratives affect investors’ valuation of UK FTSE all-shares firms?," Review of Quantitative Finance and Accounting, Springer, volume 52, issue 2, pages 493-519, February, DOI: 10.1007/s11156-018-0717-6.
• Matthew Notbohm & Katherine Campbell & Adam R. Smedema & Tianming Zhang, 2019, "Management’s personal ideology and financial reporting quality," Review of Quantitative Finance and Accounting, Springer, volume 52, issue 2, pages 521-571, February, DOI: 10.1007/s11156-018-0718-5.
• Chengru Hu & Wei Jiang, 2019, "Managerial risk incentives and accounting conservatism," Review of Quantitative Finance and Accounting, Springer, volume 52, issue 3, pages 781-813, April, DOI: 10.1007/s11156-018-0726-5.
• Santanu Mitra & Bikki Jaggi & Talal Al-Hayale, 2019, "Managerial overconfidence, ability, firm-governance and audit fees," Review of Quantitative Finance and Accounting, Springer, volume 52, issue 3, pages 841-870, April, DOI: 10.1007/s11156-018-0728-3.
• Huiqi Gan, 2019, "Does CEO managerial ability matter? Evidence from corporate investment efficiency," Review of Quantitative Finance and Accounting, Springer, volume 52, issue 4, pages 1085-1118, May, DOI: 10.1007/s11156-018-0737-2.
• Jonathan Ross & David Ziebart & Anthony Meder, 2019, "A new measure of firm-group accounting closeness," Review of Quantitative Finance and Accounting, Springer, volume 52, issue 4, pages 1137-1161, May, DOI: 10.1007/s11156-018-0739-0.
• Ulf Mohrmann & Jan Riepe, 2019, "The link between the share of banks’ Level 3 assets and their default risk and default costs," Review of Quantitative Finance and Accounting, Springer, volume 52, issue 4, pages 1163-1189, May, DOI: 10.1007/s11156-018-0740-7.
• Christian Blecher, 2019, "The influence of uncertainty on the standard-setting decision between fair value and historical cost accounting under asymmetric information," Review of Quantitative Finance and Accounting, Springer, volume 53, issue 1, pages 47-72, July, DOI: 10.1007/s11156-018-0742-5.
• Hongkang Xu & Mai Dao & Jia Wu, 2019, "The effect of local political corruption on earnings quality," Review of Quantitative Finance and Accounting, Springer, volume 53, issue 2, pages 551-574, August, DOI: 10.1007/s11156-018-0758-x.
• Qing L. Burke & Tim V. Eaton & Mengying Wang, 2019, "Trade liberalization and conditional accounting conservatism: evidence from import competition," Review of Quantitative Finance and Accounting, Springer, volume 53, issue 3, pages 811-844, October, DOI: 10.1007/s11156-018-0767-9.
• Sung S. Kwon & Jennifer Yin & Gordian A. Ndubizu, 2019, "Asymmetric sensitivity of executive bonus compensation to earnings and the effect of regulatory changes," Review of Quantitative Finance and Accounting, Springer, volume 53, issue 3, pages 845-869, October, DOI: 10.1007/s11156-018-0768-8.
• Sarra Elleuch Hamza & Nassira Kortas, 2019, "The interaction between accounting and real earnings management using simultaneous equation model with panel data," Review of Quantitative Finance and Accounting, Springer, volume 53, issue 4, pages 1195-1227, November, DOI: 10.1007/s11156-018-0779-5.
• Diana Mailat & Dumitru-Alexandru Stoica & Monika Brigitte Surgun & Nicolae Ileana Traistaru & Aurelian Vranceanu, 2019, "Balanced Scorecard vs. Dashboard: Implications and Managerial Priorities," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 5, issue 1, pages 170-174, March.
• Alin Eliodor Tanase & Traian Ovidiu Calota & Florin Razvan Oncioiu & Ionica Oncioiu, 2019, "Investments in Associates and Joint Ventures," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 5, issue 1, pages 47-50, March.
• Victor Munteanu & Delia-Mihaela Ibanisteanu & Cristian Florin Gheorghe & Maria Virginia Stancu, 2019, "The Influence of Corporative Governance upon the Public Interest Entities in Romania," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 5, issue 1, pages 80-89, March.
• Hrisanta Cristina Ungureanu & Georgiana Burlacu & Monika Brigitte Sürgün & Nicoleta Ileana Traistaru & Aurelian Vranceanu, 2019, "Using Financial Accounting Information for Evaluation and Control," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 5, issue 2, pages 120-124, June.
• Monica Petruta Zamfir (Maaliky) & Cristian Florian Florea, 2019, "The Budget - Reference System in Assessing the Performance of the Public Enterprise," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 5, issue 2, pages 144-158, June.
• Cristian Florin Gheorghe, 2019, "Own Financial Control - Advance Operation the Relevance of Financial - Accounting Information to Public Enterprises," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 5, issue 3, pages 32-43, September.
• Delia Mihaela Ibanisteanu (Ionasz), 2019, "The Assessment as a Measurement Instrument of Public Company Quality Management," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 5, issue 3, pages 44-50, September.
• Carmen Mihaela Scorte & Larisa Loredana Dragolea, 2019, "Performance in the View of the Managers Working in the Hotel Industry - An Empirical Study Made on Entities from Romania," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 5, issue 4, pages 171-178, December.
• Oana Raluca Ivan, 2019, "Compliance or Not with the New Corporate Governance Code. A Survey at Bucharest Stock Exchange," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 5, issue 4, pages 186-195, December.
• Kazunori Miwa & Satoshi Taguchi & Tatsushi Yamamoto, 2019, "The Escalation of Lies: An Experimental Study of the Repeated Deception Game," Discussion Paper Series, Research Institute for Economics & Business Administration, Kobe University, number DP2019-08, Mar.
• Saori Nara & Mikiharu Noma, 2019, "The Effect of Bank Loan Dependence on Management and Analyst Forecasts," The Japanese Accounting Review, Research Institute for Economics & Business Administration, Kobe University, volume 9, pages 1-29, December.
• Konrad Grabiński & Piotr Wójtowicz, 2019, "Earnings quality, earnings management and religiosity: A literature review," International Entrepreneurship Review, Centre for Strategic and International Entrepreneurship at the Cracow University of Economics., volume 5, issue 4, pages 41-57.
• Masaki KUSANO & Yoshihiro SAKUMA, 2019, "Recognition versus Disclosure and Audit Fees and Costs:Evidence from Pension Accounting in Japan," Discussion papers, Graduate School of Economics , Kyoto University, number e-19-007, Nov.
• Hugo R. Arreghini, 2019, "La discusión sobre la teoría contable: reflexiones sobre la disciplina contable en el campo económico y sobre la economía en lo social," Proyecciones, IIEC, Univeridad Nacional de La Plata., Instituto de Investigaciones y Estudios Contables, Facultad de Ciencias Económicas, Universidad Nacional de La Plata, issue 13, pages 61-72, January-D, DOI: https://doi.org/10.24215/26185474e0.
• Somer Garrido Díaz, 2019, "Componentes para analizar los resultados de una contabilidad ambiental," Proyecciones, IIEC, Univeridad Nacional de La Plata., Instituto de Investigaciones y Estudios Contables, Facultad de Ciencias Económicas, Universidad Nacional de La Plata, issue 13, pages 73-101, January-D, DOI: https://doi.org/10.24215/26185474e0.