Research classified by Journal of Economic Literature (JEL) codes

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

2020

• Sara Bormann & Debbie Claassen & Christian Hofmann & Nina Schwaiger, 2020, "Conservative traits and managerial forecasting style," Journal of Business Economics, Springer, volume 90, issue 3, pages 335-368, April, DOI: 10.1007/s11573-019-00957-y.
• Florian Kiy & Theresa Zick, 2020, "Effects of declining bank health on borrowers’ earnings quality: evidence from the European sovereign debt crisis," Journal of Business Economics, Springer, volume 90, issue 4, pages 615-673, May, DOI: 10.1007/s11573-020-00968-0.
• Philipp Schreck, 2020, "Volume or value? How relative performance information affects task strategy and performance," Journal of Business Economics, Springer, volume 90, issue 5, pages 733-755, June, DOI: 10.1007/s11573-020-00974-2.
• Christian Lohmann & Nils Crasselt, 2020, "Accounting for provisions: an economic analysis of intertemporal cost allocations and their incentive properties," Journal of Business Economics, Springer, volume 90, issue 5, pages 825-844, June, DOI: 10.1007/s11573-020-00981-3.
• Peter Gordon Roetzel & Burkhard Pedell & Daniel Groninger, 2020, "Information load in escalation situations: combustive agent or counteractive measure?," Journal of Business Economics, Springer, volume 90, issue 5, pages 757-786, June, DOI: 10.1007/s11573-020-00987-x.
• Gulraze Wakil, 2020, "Firm size proxies and the value relevance of predictive stock return models," Journal of Economics and Finance, Springer;Academy of Economics and Finance, volume 44, issue 3, pages 434-457, July, DOI: 10.1007/s12197-019-09491-7.
• Yuri Biondi & Simone Righi, 2020, "Much ado about making money: the impact of disclosure, news and rumors on the formation of security market prices over time," Journal of Economic Interaction and Coordination, Springer;Society for Economic Science with Heterogeneous Interacting Agents, volume 15, issue 2, pages 333-362, April, DOI: 10.1007/s11403-017-0201-8.
• Brian D. Knox, 2020, "A strategy map’s effect on the feedback that middle managers pass along to upper management," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, volume 30, issue 4, pages 381-404, February, DOI: 10.1007/s00187-020-00293-1.
• Mareike Bergmann & Christian Brück & Thorsten Knauer & Anja Schwering, 2020, "Digitization of the budgeting process: determinants of the use of business analytics and its effect on satisfaction with the budgeting process," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, volume 31, issue 1, pages 25-54, April, DOI: 10.1007/s00187-019-00291-y.
• Thorsten Knauer & Nicole Nikiforow & Sebastian Wagener, 2020, "Determinants of information system quality and data quality in management accounting," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, volume 31, issue 1, pages 97-121, April, DOI: 10.1007/s00187-020-00296-y.
• Kohsuke Matsuoka, 2020, "Exploring the interface between management accounting and marketing: a literature review of customer accounting," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, volume 31, issue 3, pages 157-208, September, DOI: 10.1007/s00187-020-00299-9.
• Lisa-Marie Wibbeke & Maik Lachmann, 2020, "Psychology in management accounting and control research: an overview of the recent literature," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, volume 31, issue 3, pages 275-328, September, DOI: 10.1007/s00187-020-00302-3.
• Per Ståle Knardal & Trond Bjørnenak, 2020, "Managerial characteristics and budget use in festival organizations," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, volume 31, issue 4, pages 379-402, December, DOI: 10.1007/s00187-020-00305-0.
• Marius Gros & Alexander Nevrela, 2020, "Revisiting the effectiveness of the German accounting enforcement reforms: a replication study," Management Review Quarterly, Springer, volume 70, issue 1, pages 135-164, February, DOI: 10.1007/s11301-019-00162-9.
• Jeong-Hun Sin, 2020, "A study on the financial efficiency analysis method by redesigning the DEA model," OPSEARCH, Springer;Operational Research Society of India, volume 57, issue 2, pages 347-363, June, DOI: 10.1007/s12597-019-00433-9.
• Panagiotis E. Dimitropoulos, 2020, "Cash Holding Determinants in the Greek Hotel Industry: SMEs Versus Large Firms," Springer Proceedings in Business and Economics, Springer, in: Vicky Katsoni & Thanasis Spyriadis, "Cultural and Tourism Innovation in the Digital Era", DOI: 10.1007/978-3-030-36342-0_45.
• Jeffrey L. Callen & Matthew R. Lyle, 2020, "The term structure of implied costs of equity capital," Review of Accounting Studies, Springer, volume 25, issue 1, pages 342-404, March, DOI: 10.1007/s11142-019-09513-z.
• Ravi Dharwadkar & David Harris & Linna Shi & Nan Zhou, 2020, "The initiation of audit committee interlocks and the contagion of accounting policy choices: evidence from special items," Review of Accounting Studies, Springer, volume 25, issue 1, pages 120-158, March, DOI: 10.1007/s11142-019-09516-w.
• Timothy A. Seidel & Chad A. Simon & Nathaniel M. Stephens, 2020, "Management bias across multiple accounting estimates," Review of Accounting Studies, Springer, volume 25, issue 1, pages 1-53, March, DOI: 10.1007/s11142-019-09518-8.
• Oliver Dürr & Markus Nisch & Anna Rohlfing-Bastian, 2020, "Incentives in optimally sized teams for projects with uncertain returns," Review of Accounting Studies, Springer, volume 25, issue 1, pages 313-341, March, DOI: 10.1007/s11142-019-09529-5.
• Asher Curtis & Sarah McVay & Sara Toynbee, 2020, "The changing implications of research and development expenditures for future profitability," Review of Accounting Studies, Springer, volume 25, issue 2, pages 405-437, June, DOI: 10.1007/s11142-019-09528-6.
• Jeffrey Ng & Walid Saffar & Janus Jian Zhang, 2020, "Policy uncertainty and loan loss provisions in the banking industry," Review of Accounting Studies, Springer, volume 25, issue 2, pages 726-777, June, DOI: 10.1007/s11142-019-09530-y.
• Kyungha Kari Lee & Carolyn B. Levine, 2020, "Audit partner identification and audit quality," Review of Accounting Studies, Springer, volume 25, issue 2, pages 778-809, June, DOI: 10.1007/s11142-020-09533-0.
• Michael D. Stuart & Richard H. Willis, 2020, "Use of independent valuation specialists in valuing employee stock options: evidence from IPOs," Review of Accounting Studies, Springer, volume 25, issue 2, pages 438-473, June, DOI: 10.1007/s11142-020-09534-z.
• Partha Mohanram & Brian White & Wuyang Zhao, 2020, "Stock-based compensation, financial analysts, and equity overvaluation," Review of Accounting Studies, Springer, volume 25, issue 3, pages 1040-1077, September, DOI: 10.1007/s11142-020-09541-0.
• Bingxu Fang & Ole-Kristian Hope & Zhongwei Huang & Rucsandra Moldovan, 2020, "The effects of MiFID II on sell-side analysts, buy-side analysts, and firms," Review of Accounting Studies, Springer, volume 25, issue 3, pages 855-902, September, DOI: 10.1007/s11142-020-09545-w.
• Dan Amiram & Serene Huang & Shiva Rajgopal, 2020, "Does financial reporting misconduct pay off even when discovered?," Review of Accounting Studies, Springer, volume 25, issue 3, pages 811-854, September, DOI: 10.1007/s11142-020-09548-7.
• Nilabhra Bhattacharya & Bidisha Chakrabarty & Xu (Frank) Wang, 2020, "High-frequency traders and price informativeness during earnings announcements," Review of Accounting Studies, Springer, volume 25, issue 3, pages 1156-1199, September, DOI: 10.1007/s11142-020-09550-z.
• Kai Du & Steven Huddart, 2020, "Economic persistence, earnings informativeness, and stock return regularities," Review of Accounting Studies, Springer, volume 25, issue 4, pages 1263-1300, December, DOI: 10.1007/s11142-020-09531-2.
• Jaewoo Kim & Bryce Schonberger & Charles Wasley & Hunter Land, 2020, "Intertemporal variation in the information content of aggregate earnings and its effect on the aggregate earnings-return relation," Review of Accounting Studies, Springer, volume 25, issue 4, pages 1410-1443, December, DOI: 10.1007/s11142-020-09538-9.
• Nicole L. Cade & Lisa Koonce & Kim I. Mendoza, 2020, "Using video to disclose forward-looking information: the effect of nonverbal cues on investors’ judgments," Review of Accounting Studies, Springer, volume 25, issue 4, pages 1444-1474, December, DOI: 10.1007/s11142-020-09539-8.
• Congcong Li & An-Ping Lin & Hai Lu & Kevin Veenstra, 2020, "Gender and beauty in the financial analyst profession: evidence from the United States and China," Review of Accounting Studies, Springer, volume 25, issue 4, pages 1230-1262, December, DOI: 10.1007/s11142-020-09542-z.
• Daniela Hohenfels & Reiner Quick, 2020, "Non-audit services and audit quality: evidence from Germany," Review of Managerial Science, Springer, volume 14, issue 5, pages 959-1007, October, DOI: 10.1007/s11846-018-0306-z.
• Andreas Andrikopoulos & Michael Bekiaris & Konstantinos Kostaris, 2020, "Stars in a small world: social networks in auditing research," Scientometrics, Springer;Akadémiai Kiadó, volume 122, issue 1, pages 625-643, January, DOI: 10.1007/s11192-019-03272-z.
• Thomas Günther & Werner Gleißner & Christian Walkshäusl, 2020, "What happened to financially sustainable firms in the Corona crisis?," Sustainability Nexus Forum, Springer, volume 28, issue 3, pages 83-90, December, DOI: 10.1007/s00550-020-00503-3.
• Bo-Hung Chiou & Shen-Ho Chang, 2020, "Influence of Investment Efficiency by Managers and Accounting Conservatism on Idiosyncratic Risks to Investors," Advances in Management and Applied Economics, SCIENPRESS Ltd, volume 10, issue 1, pages 1-8.
• Shen-Ho Chang end Fu-Cheng Chang, 2020, "Impact of Labor and Capital Investment on Investor Idiosyncratic Risk," Advances in Management and Applied Economics, SCIENPRESS Ltd, volume 10, issue 3, pages 1-5.
• Yi-Hsing Liao & Pih-Shuw Chen & Teng-Sheng Sang & Chia-Hsuan Tseng, 2020, "Does Client Importance Matter to Book-Tax Differences?," Journal of Applied Finance & Banking, SCIENPRESS Ltd, volume 10, issue 5, pages 1-17.
• Florian Meier, 2020, "The Age of Cheap Money and Passive Investing: Are Pro Forma Earnings Value Relevant?," Journal of Finance and Investment Analysis, SCIENPRESS Ltd, volume 9, issue 2, pages 1-1.
• Christos N. Christodoulou-Volos, 2020, "Allowance for Doubtful Accounts and Earning Management: An Empirical Study of Chinese Listed Companies," Journal of Finance and Investment Analysis, SCIENPRESS Ltd, volume 9, issue 3, pages 1-4.
• Monika Wakuła, 2020, "The importance of accounting and reporting in the process of finance management in a basic unit of the territorial government," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 7, issue 3, pages 1996-2011, March, DOI: 10.9770/jesi.2020.7.3(37).
• Lela Nurlaela Wati & Ramdany & Momon, 2020, "Does corporate governance affect financial reporting quality of politically connected firms?," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 7, issue 3, pages 2126-2143, March, DOI: 10.9770/jesi.2020.7.3(45).
• Aksana A. Turgaeva & Liudmila V. Kashirskaya & Yulia A. Zurnadzhyants & Olga A. Latysheva & Irina V. Pustokhina & Andrei V. Sevbitov, 2020, "Assessment of the financial security of insurance companies in the organization of internal control," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 7, issue 3, pages 2243-2254, March, DOI: 10.9770/jesi.2020.7.3(52).
• Liudmila V. Kashirskaya & Alexey A. Sitnov & Dilmurod Аsh. Davlatzoda & Tatiana M. Vorozheykina, 2020, "Knowledge audit as a key tool for business research in the information society," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 7, issue 3, pages 2299-2319, March, DOI: 10.9770/jesi.2020.7.3(56).
• Bambang Tjahjadi & Iman Harymawan & Nur Sigit Warsidi, 2020, "Implementation of integrated reporting: a cross-countries' study," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 7, issue 4, pages 2832-2850, June, DOI: 10.9770/jesi.2020.7.4(17).
• Ivita Faituša & Rasa Subačienė & Aida Mačerinskienė, 2020, "Challenges of outsourcing accounting in Latvia and Lithuania," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 7, issue 4, pages 2883-2896, June, DOI: 10.9770/jesi.2020.7.4(20).
• Roman P. Bulyga & Alexey A. Sitnov & Liudmila V. Kashirskaya & Irina V. Safonova, 2020, "Transparency of credit institutions," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 7, issue 4, pages 3158-3172, June, DOI: 10.9770/jesi.2020.7.4(38).
• Rizky Eriandani & Kashan Pirzada & Melly Karina Kurniawan, 2020, "The role of auditor characteristics: earnings management and audit committee effectiveness," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 7, issue 4, pages 3242-3252, June, DOI: 10.9770/jesi.2020.7.4(44).
• Enni Savitri & Andreas Andreas & Almasdi Syahza & Tatang Ary Gumanti & Nik Herda Nik Abdullah, 2020, "Corporate governance mechanism and financial performance: role of earnings management," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 7, issue 4, pages 3395-3409, June, DOI: 10.9770/jesi.2020.7.4(54).
• Somnuk Aujirapongpan & Yaninee Songkajorn & Supit Ritkaew & Sirichai Deelers, 2020, "Japan's digital advance policy towards performance in multilateral ASEAN's innovation business," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 8, issue 1, pages 1081-1094, September, DOI: 10.9770/jesi.2020.8.1(72).
• Mariya M. Shygun & Nataliia A. Ostapiuk & Oksana V. Zayachkivska & Natalia V. Goylo, 2020, "The influence of the classification of non-current assets as holding for sales on the liquidity of the company’s balance sheet," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 8, issue 1, pages 430-441, September, DOI: 10.9770/jesi.2020.8.1(30).
• Artur Jacek Kożuch, 2020, "Dysfunctions of the process of managing finance in Polish communes - the perspective of management sciences," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 8, issue 1, pages 442-453, September, DOI: 10.9770/jesi.2020.8.1(31).
• Dinmukhamed Kelesbayev & Hayrulla Kozhabayev & Gulmira Mombekova & Rima Yermankulova & Botakoz Dandayeva, 2020, "An application for reduction of the non-value activities by Kaizen costing method in the Kentau Transformer Plant," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 8, issue 2, pages 182-194, December, DOI: 10.9770/jesi.2020.8.2(11).
• Peter Ehizokhale Okpamen & Sunday Oseiweh Ogbeide, 2020, "Board director reputation capital and financial performance of listed firms in Nigeria," Insights into Regional Development, VsI Entrepreneurship and Sustainability Center, volume 2, issue 4, pages 765-773, December, DOI: 10.9770/ird.2020.2.4(3).
• Ya-Fang Wang & Yen-Fang Kuo, 2020, "Exploring the Family Effect on Innovative Capacity and Earnings Management," International Journal of Business and Economic Sciences Applied Research (IJBESAR), Democritus University of Thrace (DUTH), Kavala Campus, Greece, volume 13, issue 2, pages 39-61, September.
• Marcelo Ortiz, 2020, "Financial disclosure environment and the cash policy of private firms," Economics Working Papers, Department of Economics and Business, Universitat Pompeu Fabra, number 1692, Jan.
• Nirali Singh & Oriol Amat, 2020, "Detecting accounting fraud using quantitative techniques," Economics Working Papers, Department of Economics and Business, Universitat Pompeu Fabra, number 1738, Aug.
• Alin-Ionut DOROBANTU & Ioan-Alexandru DUMITRESCU, 2020, "Analysis Of The Impact Of Innovation On The Stock Market Performance Of Manufacturing Industry Companies In Romania," The Valuation Journal, The National Association of Authorized Romanian Valuers, volume 15, issue 1, pages 73-93.
• Sutirtha Bagchi & James Naughton, 2020, "Public-Sector Pension Plans and the Discount Rate Assumption: The Role of Political Incentives," Villanova School of Business Department of Economics and Statistics Working Paper Series, Villanova School of Business Department of Economics and Statistics, number 48, Dec.
• Tsvetomir Manolov, 2020, "Analysis of the Non-Financial Information Disclosed by the Bulgarian Thermal Power Plants," Izvestia Journal of the Union of Scientists - Varna. Economic Sciences Series, Union of Scientists - Varna, Economic Sciences Section, volume 9, issue 3, pages 136-143, December, DOI: 10.36997/IJUSV-ESS/2020.9.3.136.
• Fanya Filipova, 2020, "The Transformations In Accounting And Audit," Economic Science, education and the real economy: Development and interactions in the digital age, Publishing house Science and Economics Varna, issue 1, pages 100-113.
• Anita Atanassova, 2020, "Cbdc A New Stage In Money Digitalization," Economic Science, education and the real economy: Development and interactions in the digital age, Publishing house Science and Economics Varna, issue 1, pages 114-125.
• Iliyana Ankova, 2020, "Sustainable Development And Challenges To Accounting," Economic Science, education and the real economy: Development and interactions in the digital age, Publishing house Science and Economics Varna, issue 1, pages 614-625.
• Valentina Staneva, 2020, "Criteria And Approaches For Differentiationin Accounting Estimatesfrom The Actuarial Valuations," Economic Science, education and the real economy: Development and interactions in the digital age, Publishing house Science and Economics Varna, issue 1, pages 43-54.
• Atanas Atanasov, 2020, "The Benefits Of Mandatory Non-Financial Reportingwithout A Single Disclosure Framework," Economic Science, education and the real economy: Development and interactions in the digital age, Publishing house Science and Economics Varna, issue 1, pages 553-566.
• Plamena Nedyalkova, 2020, "Impact And Influenceof The Internal Control Systemon Integrated Reporting," Economic Science, education and the real economy: Development and interactions in the digital age, Publishing house Science and Economics Varna, issue 1, pages 615-627.
• Imren Gendzh-Salatova, 2020, "Non-Financial Information Disclosurepractices In The Mining Enterprises," Economic Science, education and the real economy: Development and interactions in the digital age, Publishing house Science and Economics Varna, issue 1, pages 715-725.
• Kremena Ilieva, 2020, "Ifrs 16 Leasing From The Perspective Of The Lessor," Economic Science, education and the real economy: Development and interactions in the digital age, Publishing house Science and Economics Varna, issue 1, pages 318-329.
• Nadya Velinova-Sokolova, 2020, "Challenges Regarding In Teaching International Financial Reporting Standards," Economic Science, education and the real economy: Development and interactions in the digital age, Publishing house Science and Economics Varna, issue 1, pages 394-404.
• Svetlozar Stefanov, 2020, "Some Differences Between Education And Training In Accountancy," Economic Science, education and the real economy: Development and interactions in the digital age, Publishing house Science and Economics Varna, issue 1, pages 405-413.
• Abdul-Azeez Adeniyi Alao & Wasiu Abiodun Sanyaolu, 2020, "Effect of Leverage on the Profitability of Nigerian Consumer Goods Manufacturing Firms," Business & Management Compass, University of Economics Varna, issue 1, pages 5-25.
• Saidu Musa & Nusirat Ojuolape Gold & Hope Osayantin Aifuwa, 2020, "Board Diversity and Sustainability Reporting: Evidence from Industrial Goods Firms," Business & Management Compass, University of Economics Varna, issue 4, pages 377-398.
• Čečević Bojana Novićević & Antić Ljilja & Spasić Kristina, 2020, "Cost Accounting and Performance Measurement With the Purpose of Increasing the Competitiveness of Sports Organizations," Economic Themes, Paradigm, volume 58, issue 2, pages 235-253, June, DOI: 10.2478/ethemes-2020-0014.
• Milutinović Sunčica & Grljević Olivera & Dimitrijević Dragomir, 2020, "Assessment of the Accounting Regulations in the Republic of Serbia: Application of Cluster Analysis," Economic Themes, Paradigm, volume 58, issue 4, pages 545-571, December, DOI: 10.2478/ethemes-2020-0031.
• Čečević Bojana Novićević & Đorđević Milica, 2020, "Lean Accounting and Value Stream Costing for More Efficient Business Processes," Economic Themes, Paradigm, volume 58, issue 4, pages 573-592, December, DOI: 10.2478/ethemes-2020-0032.
• Winiarska Karolina, 2020, "Differences Between New Ifrs and Us Gaap Lease Standards and their Effects on Publicly Listed Companies," Financial Internet Quarterly (formerly e-Finanse), Paradigm, volume 16, issue 2, pages 14-23, June, DOI: 10.2478/fiqf-2020-0009.
• Kowalak Robert, 2020, "Auditing of Company Financial Standing Using Aggregate Measure," Financial Sciences. Nauki o Finansach, Paradigm, volume 25, issue 1, pages 14-22, March, DOI: 10.15611/fins.2020.1.02.
• Comporek Michał, 2020, "The Relationship Between Accrual-Based Earnings Management and Real Earnings Management: Reference to the Polish Capital Market," Folia Oeconomica Stetinensia, Paradigm, volume 20, issue 2, pages 66-81, December, DOI: 10.2478/foli-2020-0036.
• Fałat Kamila, 2020, "The Differences Between a Standard Costing and Normal Costing Method of Manufacturing Operating Income Calculation Caused by the Implementation of a New Integrated Information System," Folia Oeconomica Stetinensia, Paradigm, volume 20, issue 2, pages 95-113, December, DOI: 10.2478/foli-2020-0038.
• Jassem Suaad & Zakaria Zarina & Che Azmi Anna, 2020, "Sustainability Balanced Scorecard Architecture and Environmental Investment Decision-Making," Foundations of Management, Paradigm, volume 12, issue 1, pages 193-210, January, DOI: 10.2478/fman-2020-0015.
• Kludacz-Alessandri Magdalena, 2020, "The Relationship between Cost System Functionality, Management Accounting Practices, and Hospital Performance," Foundations of Management, Paradigm, volume 12, issue 1, pages 223-236, January, DOI: 10.2478/fman-2020-0017.
• Gad Jacek, 2020, "The association between disclosures on control system over financial reporting and mechanisms of corporate governance: Empirical evidence from Germany and Poland," International Journal of Management and Economics, Warsaw School of Economics, Collegium of World Economy, volume 56, issue 4, pages 351-369, December, DOI: 10.2478/ijme-2020-0028.
• Bauer Kinga & Hospodka Jan, 2020, "Accounting as a Source of Financial Information on Insolvency in Liquidation Proceedings," Journal of Management and Business Administration. Central Europe, Paradigm, volume 28, issue 4, pages 2-29, December, DOI: 10.7206/cemj.2658-0845.32.
• Mamcarczyk Mariola & Zieniuk Paweł, 2020, "Funding of Public Benefit Activity with 1% of Personal Income Tax Scheme: Empirical Research," Journal of Management and Business Administration. Central Europe, Paradigm, volume 28, issue 4, pages 86-106, December, DOI: 10.7206/cemj.2658-0845.36.
• Mamcarczyk Mariola & Zieniuk Paweł, 2020, "Sources of financing the activities promoting sport and physical education on the basis of the example of Polish foundations and associations," Management, Paradigm, volume 24, issue 2, pages 158-180, December, DOI: 10.2478/manment-2019-0052.
• Hong Nguyen Thi Phuong & Van Loi Tran, 2020, "The impact of related parties’ trading on the listed company’s earnings management - evidence in Vietnam," Management, Paradigm, volume 24, issue 2, pages 181-208, December, DOI: 10.2478/manment-2019-0053.
• Kasztelnik Karina, 2020, "Innovative Empirical Model for Predicting National Banks’ Financial Failure with Artificial Intelligence Subset Data Analysis in the United States," Open Economics, De Gruyter, volume 3, issue 1, pages 98-111, January, DOI: 10.1515/openec-2020-0106.
• Nguyen Anh Huu & Nguyen Linh Ha & Doan Duong Thuy, 2020, "Ownership Structure and Earnings Management: Empirical Evidence from Vietnam Real Estate Sector," Real Estate Management and Valuation, Paradigm, volume 28, issue 2, pages 37-51, June, DOI: 10.1515/remav-2020-0014.
• Cerqueira Antonio & Pereira Claudia, 2020, "The Effect of Economic Conditions on Accounting Conservatism under IFRS in Europe," Review of Economic Perspectives, Paradigm, volume 20, issue 2, pages 137-169, June, DOI: 10.2478/revecp-2020-0007.
• Pordea Daniela & David Delia & Mateș Dorel, 2020, "The Impact of Operating Cash Flow and Current Ratio on the Profitability in Construction Industry," Studia Universitatis „Vasile Goldis” Arad – Economics Series, Paradigm, volume 30, issue 1, pages 22-32, March, DOI: 10.2478/sues-2020-0002.
• Cernușca Lucian, 2020, "Soft and Hard Skills in Accounting Field-Empiric Results and Implication for the Accountancy Profession," Studia Universitatis „Vasile Goldis” Arad – Economics Series, Paradigm, volume 30, issue 1, pages 33-56, March, DOI: 10.2478/sues-2020-0003.
• Sanni Mubaraq & Salami Abdulai Agbaje & Uthman Ahmad Bukola, 2020, "Determinants of Bank Performance in Nigeria: Do they Behave Differently with Risk-Adjusted Returns?," Studia Universitatis „Vasile Goldis” Arad – Economics Series, Paradigm, volume 30, issue 3, pages 1-34, September, DOI: 10.2478/sues-2020-0015.
• Fagbemi Temitope Olamide, 2020, "Impact of Environmental, Demographical and Personal Factors on Auditors’ Ethical Decision Making in Nigeria," Studia Universitatis „Vasile Goldis” Arad – Economics Series, Paradigm, volume 30, issue 3, pages 35-58, September, DOI: 10.2478/sues-2020-0016.
• Safta Ioana-Lavinia & Achim Monica Violeta & Borlea Sorin Nicolae, 2020, "Manipulation of Financial Statements Through the Use of Creative Accounting. Case of Romanian Companies," Studia Universitatis „Vasile Goldis” Arad – Economics Series, Paradigm, volume 30, issue 3, pages 90-107, September, DOI: 10.2478/sues-2020-0019.
• Marc Badia & Miguel Duro & Bjorn N. Jorgensen & Gaizka Ormazabal & Hans B. Christensen, 2020, "The Informational Effects of Tightening Oil and Gas Disclosure Rules," Contemporary Accounting Research, John Wiley & Sons, volume 37, issue 3, pages 1720-1755, September, DOI: 10.1111/1911-3846.12572.
• Horváth & Partners Management Consultants, 2020, "The Controlling Concept:Cornerstone of Performance Management," World Scientific Books, World Scientific Publishing Co. Pte. Ltd., number 11778, ISBN: ARRAY(0x5cff4078), May.
• Shufuku Hiraoka & Akimichi Aoki (ed.), 2020, "Management Control Systems for Strategic Changes:Applying to Dematurity and Transformation of Organizations," World Scientific Books, World Scientific Publishing Co. Pte. Ltd., number 11814, ISBN: ARRAY(0x64ffc1e0), May.
• Kashi R Balachandran (ed.), 2020, "Information for Efficient Decision Making:Big Data, Blockchain and Relevance," World Scientific Books, World Scientific Publishing Co. Pte. Ltd., number 11833, ISBN: ARRAY(0x72f91148), May.
• Horváth & Partners Management Consultants, 2020, "Controlling as the Foundation of Performance Management," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 1, "The Controlling Concept Cornerstone of Performance Management".
• Horváth & Partners Management Consultants, 2020, "Nature and Structure of Controlling," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 2, "The Controlling Concept Cornerstone of Performance Management".
• Horváth & Partners Management Consultants, 2020, "Management Accounting," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 3, "The Controlling Concept Cornerstone of Performance Management".
• Horváth & Partners Management Consultants, 2020, "Strategic Planning," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 4, "The Controlling Concept Cornerstone of Performance Management".
• Horváth & Partners Management Consultants, 2020, "Operative Planning, Budgeting and Forecasting," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 5, "The Controlling Concept Cornerstone of Performance Management".
• Horváth & Partners Management Consultants, 2020, "Financial Management and Financial Controlling," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 6, "The Controlling Concept Cornerstone of Performance Management".
• Horváth & Partners Management Consultants, 2020, "Management Reporting," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 7, "The Controlling Concept Cornerstone of Performance Management".
• Horváth & Partners Management Consultants, 2020, "IT System," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 8, "The Controlling Concept Cornerstone of Performance Management".
• Horváth & Partners Management Consultants, 2020, "Controlling Organisation," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 9, "The Controlling Concept Cornerstone of Performance Management".
• Horváth & Partners Management Consultants, 2020, "Governance," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 10, "The Controlling Concept Cornerstone of Performance Management".
• Horváth & Partners Management Consultants, 2020, "Trends," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 11, "The Controlling Concept Cornerstone of Performance Management".
• Long Chen & Lin William Cong & Yizhou Xiao, 2020, "A Brief Introduction to Blockchain Economics," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 1, in: Kashi R Balachandran, "Information for Efficient Decision Making Big Data, Blockchain and Relevance".
• Julia M. Puaschunder, 2020, "Data Fiduciary in Order to Alleviate Principal–Agent Problems in the Artificial Big Data Age," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 2, in: Kashi R Balachandran, "Information for Efficient Decision Making Big Data, Blockchain and Relevance".
• Alnoor Bhimani & Kjell Hausken & Sameen Arif, 2020, "Blockchain Technology Adoption Decisions: Developed vs. Developing Economies," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 3, in: Kashi R Balachandran, "Information for Efficient Decision Making Big Data, Blockchain and Relevance".
• Alfred Ruoxi Zhang & Farrokh Zandi & Henry Kim, 2020, "A Discussion on Decentralization in Financial Industry and Monetary System," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 4, in: Kashi R Balachandran, "Information for Efficient Decision Making Big Data, Blockchain and Relevance".
• Katrin Tinn, 2020, "Raising Funds with Smart Contracts: New Opportunities and Challenges," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 5, in: Kashi R Balachandran, "Information for Efficient Decision Making Big Data, Blockchain and Relevance".
• Kimberlyn George & Panos N. Patatoukas, 2020, "The Blockchain Evolution and Revolution of Accounting," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 6, in: Kashi R Balachandran, "Information for Efficient Decision Making Big Data, Blockchain and Relevance".
• Michael Alles & Glen L. Gray, 2020, "What Accountants Need to Know about Blockchain," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 7, in: Kashi R Balachandran, "Information for Efficient Decision Making Big Data, Blockchain and Relevance".
• Sebastiano Cupertino & Paolo Taticchi & Gianluca Vitale, 2020, "Management Control and Information, Communication and Technologies: A Bidirectional Link — The Case of Granarolo," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 8, in: Kashi R Balachandran, "Information for Efficient Decision Making Big Data, Blockchain and Relevance".
• Partha S. Mohanram, 2020, "A Brave New World: The Use of Non-traditional Information in Capital Markets," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 9, in: Kashi R Balachandran, "Information for Efficient Decision Making Big Data, Blockchain and Relevance".
• Lin William Cong & Tengyuan Liang & Baozhong Yang & Xiao Zhang, 2020, "Analyzing Textual Information at Scale," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 10, in: Kashi R Balachandran, "Information for Efficient Decision Making Big Data, Blockchain and Relevance".
• Pankaj Kumar Medhi, 2020, "Blockchain-Enabled Supply Chain Transparency, Supply Chain Structural Dynamics, and Sustainability of Complex Global Supply Chains — A Text Mining Analysis," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 11, in: Kashi R Balachandran, "Information for Efficient Decision Making Big Data, Blockchain and Relevance".
• Wulf A. Kaal, 2020, "Blockchain Solutions for Agency Problems in Corporate Governance," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 12, in: Kashi R Balachandran, "Information for Efficient Decision Making Big Data, Blockchain and Relevance".
• J. D. Agarwal & Manju Agarwal & Aman Agarwal & Yamini Agarwal, 2020, "Economics of Cryptocurrencies: Artificial Intelligence, Blockchain, and Digital Currency," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 13, in: Kashi R Balachandran, "Information for Efficient Decision Making Big Data, Blockchain and Relevance".
• Qingliang Tang & Lie Ming Tang, 2020, "Developing Blockchain-Based Carbon Accounting and Decentralized Climate Change Management System," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 14, in: Kashi R Balachandran, "Information for Efficient Decision Making Big Data, Blockchain and Relevance".
• Rong He & Le Luo & Qingliang Tang, 2020, "Usefulness of Corporate Carbon Information for Decision-Making," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 15, in: Kashi R Balachandran, "Information for Efficient Decision Making Big Data, Blockchain and Relevance".
• Shelley Xin Li & Kenneth A. Merchant, 2020, "Motivating Innovation and Creativity: The Role of Management Controls," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 16, in: Kashi R Balachandran, "Information for Efficient Decision Making Big Data, Blockchain and Relevance".
• Bin Srinidhi, 2020, "Board Governance and Information Quality," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 17, in: Kashi R Balachandran, "Information for Efficient Decision Making Big Data, Blockchain and Relevance".
• Stephen Bryan & Steven Lilien & Bharat Sarath & Yan Yan, 2020, "Evolving Standards of Fair Value and Acquisition Accounting," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 18, in: Kashi R Balachandran, "Information for Efficient Decision Making Big Data, Blockchain and Relevance".
• Daniel E. O’Leary, 2020, "Evolving Blockchain Applications: Multiple Semantic Models and Distributed Databases for Blockchain Data Reuse," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 19, in: Kashi R Balachandran, "Information for Efficient Decision Making Big Data, Blockchain and Relevance".
• Joshua Ronen, 2020, "Have Accounting Reports Become Less Useful for Decision-Making?," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 20, in: Kashi R Balachandran, "Information for Efficient Decision Making Big Data, Blockchain and Relevance".
• Kashi R. Balachandran, 2020, "Value of Fixed Asset Usage Information for Efficient Operation: A Nontraditional View," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 21, in: Kashi R Balachandran, "Information for Efficient Decision Making Big Data, Blockchain and Relevance".
• Prashant Sharma & Shikha Mehra & Pankaj Gupta, 2020, "Role of Blockchain, AI and Big Data in Healthcare Industry," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 22, in: Kashi R Balachandran, "Information for Efficient Decision Making Big Data, Blockchain and Relevance".
• Yasuhiro Monden, 2020, "Risk Spreading between the Diversified Subscription Businesses and the Existing Business: Focusing on the Case of Apple," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 1, in: Shufuku Hiraoka & Akimichi Aoki, "MANAGEMENT CONTROL SYSTEMS FOR STRATEGIC CHANGES Applying to Dematurity and Transformation of Organizations".
• Katsuhiro Ito, 2020, "Management Control Concepts to Foster Organizational Ambidexterity," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 2, in: Shufuku Hiraoka & Akimichi Aoki, "MANAGEMENT CONTROL SYSTEMS FOR STRATEGIC CHANGES Applying to Dematurity and Transformation of Organizations".
• Makoto Tomo, 2020, "Segment Performance Evaluation and Asset Recycling: Case Study of a Japanese Trading Company," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 3, in: Shufuku Hiraoka & Akimichi Aoki, "MANAGEMENT CONTROL SYSTEMS FOR STRATEGIC CHANGES Applying to Dematurity and Transformation of Organizations".
• Shufuku Hiraoka, 2020, "Financial Information Analysis for Business Portfolio Strategy: With Reference to Segment Reporting by Mitsubishi Electric Group," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 4, in: Shufuku Hiraoka & Akimichi Aoki, "MANAGEMENT CONTROL SYSTEMS FOR STRATEGIC CHANGES Applying to Dematurity and Transformation of Organizations".
• Naoya Yamaguchi, 2020, "Management Control in Private Finance Initiative (PFI)/Public–Private Partnership (PPP)," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 5, in: Shufuku Hiraoka & Akimichi Aoki, "MANAGEMENT CONTROL SYSTEMS FOR STRATEGIC CHANGES Applying to Dematurity and Transformation of Organizations".
• Takehiro Metoki, 2020, "Impact of Co-Developing Performance Measures with Employees on Organization Performance: A Survey of Local Governments in Japan," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 6, in: Shufuku Hiraoka & Akimichi Aoki, "MANAGEMENT CONTROL SYSTEMS FOR STRATEGIC CHANGES Applying to Dematurity and Transformation of Organizations".
• Tsutomu Yoshioka, 2020, "The Impact and Effect of Management Control Systems on the Productivity of the Lodging Industry in Japan," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 7, in: Shufuku Hiraoka & Akimichi Aoki, "MANAGEMENT CONTROL SYSTEMS FOR STRATEGIC CHANGES Applying to Dematurity and Transformation of Organizations".
• Akimichi Aoki, 2020, "Management Control System in Value Co-Creation Processes," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 8, in: Shufuku Hiraoka & Akimichi Aoki, "MANAGEMENT CONTROL SYSTEMS FOR STRATEGIC CHANGES Applying to Dematurity and Transformation of Organizations".
• Zhi Wang, 2020, "Excessive Quality in the Japanese Laundry Industry," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 9, in: Shufuku Hiraoka & Akimichi Aoki, "MANAGEMENT CONTROL SYSTEMS FOR STRATEGIC CHANGES Applying to Dematurity and Transformation of Organizations".
• Tohru Furuyama, 2020, "Evaluation Method of Return on Equity," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 10, in: Shufuku Hiraoka & Akimichi Aoki, "MANAGEMENT CONTROL SYSTEMS FOR STRATEGIC CHANGES Applying to Dematurity and Transformation of Organizations".
• Soichiro Higashi, 2020, "Strategic Investment Decision Processes in Semiconductor Production Equipment Companies," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 11, in: Shufuku Hiraoka & Akimichi Aoki, "MANAGEMENT CONTROL SYSTEMS FOR STRATEGIC CHANGES Applying to Dematurity and Transformation of Organizations".
• Mihaela Mocanu Octavian Iancu Ionescu, 2020, "Interrelation of Capital Markets in the Context of Increased Audit Oversight in the European Union – Evidence on Third-Country Auditors," Zagreb International Review of Economics and Business, Faculty of Economics and Business, University of Zagreb, volume 23, issue 1, pages 71-80, May, DOI: 10.2478/zireb-2020-0005.
• Eichfelder, Sebastian & Jacob, Martin & Schneider, Kerstin, 2020, "Do tax incentives reduce investment quality?," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 248.
• Blaufus, Kay & Schöndube, Jens Robert & Wielenberg, Stefan, 2020, "Strategic interactions between tax and statutory auditors and different information regimes: Implications for tax audit efficiency," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 249.
• Eichfelder, Sebastian & Jacob, Martin & Kalbitz, Nadine & Wentland, Kelly, 2020, "Tax-induced earnings management and book-tax conformity: International evidence from unconsolidated accounts," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 252.
• Blaufus, Kay & Chirvi, Malte & Huber, Hans-Peter & Maiterth, Ralf & Sureth-Slaone, Caren, 2020, "Tax misperception and its effects on decision making: A literature review," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 261.
• Bischof, Jannis & Foos, Daniel & Riepe, Jan, 2020, "Does greater transparency discipline the loan loss provisioning of privately held banks?," Discussion Papers, Deutsche Bundesbank, number 40/2020.
• Brochet, Francois & Limbach, Peter & Bazhutov, Dmitry & Betzer, André & Doumet, Markus, 2020, "Where Does Investor Relations Matter the Most?," CFR Working Papers, University of Cologne, Centre for Financial Research (CFR), number 18-05, revised 2020.
• Fink, Josef & Palan, Stefan & Theissen, Erik, 2020, "Earnings autocorrelation and the post-earnings-announcement drift: Experimental evidence," CFR Working Papers, University of Cologne, Centre for Financial Research (CFR), number 20-10.
• Hendriock, Mario, 2020, "Implied cost of capital and mutual fund performance," CFR Working Papers, University of Cologne, Centre for Financial Research (CFR), number 20-11.
• Abuselidze, George & Slobodianyk, Anna, 2020, "Analysis and Control of Bankruptcy and Reorganization Processes: Case Studies Using Accounting Data," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, volume 164.
• Bauer, Carsten & Möbs, Nele & Unger, Oliver & Szczesny, Andrea & Ernst, Christian, 2020, "Spillover Effects of Specialization Strategies in Hospitals: An Analysis of the Effects in the Short, Medium, and Long Term," EconStor Preprints, ZBW - Leibniz Information Centre for Economics, number 215783.
• Binke, Fabian & Dahlhoff, Jürgen, 2020, "Empirische Ergebnisse zur IFRS 8-Segmentberichterstattung der DAX 30-Unternehmen für die Jahre 2009 bis 2019," EconStor Preprints, ZBW - Leibniz Information Centre for Economics, number 223019.
• Granja, João & Leuz, Christian, 2020, "The Death of a Regulator: Strict Supervision, Bank Lending and Business Activity," LawFin Working Paper Series, Goethe University, Center for Advanced Studies on the Foundations of Law and Finance (LawFin), number 4, DOI: 10.2139/ssrn.3092284.
• Domenico Raucci & Dominique Lepore, 2020, "A Simplified Activity-Based Costing Approach for SMEs: The Case Study of an Italian Small Road Company," European Research Studies Journal, European Research Studies Journal, volume 0, issue 1, pages 198-214.
• Amir Ghafourian Shagerdi & Ali Mahdavipour & Reza Jahanshiri Ariyan Tashakori Baghdar & Mohammad Sajjad Ghafourian Shagerdi, 2020, "Investment Efficiency and Audit Fee from the Perspective of the Role of Financial Distress," European Research Studies Journal, European Research Studies Journal, volume 0, issue 1, pages 318-333.
• Piotr Prewysz-Kwinto, 2020, "Geographical and Sectoral Diversity of the Statement of Comprehensive Income with IAS," European Research Studies Journal, European Research Studies Journal, volume 0, issue 1, pages 507-525.
• Joshua Onome Imoniana & Bernardete Bezerra Silva Imoniana, 2020, "Auditors’ Career Development and Personal Identity Crisis," European Research Studies Journal, European Research Studies Journal, volume 0, issue 1, pages 565-586.
• Eris Sudariswan & Ernie Tisnawati Sule & Sucherly & Sulaeman Rahman, 2020, "A Hybrid Property Pricing Model: The Case of Apartment Residents in Jakarta Indonesia," European Research Studies Journal, European Research Studies Journal, volume 0, issue 1, pages 94-106.
• Shakeel Ahmed & Syed Zulfiqar Ali Shah & Arshad Ali Bhatti, 2020, "Corporate Governance, Ownership Structure and Dividend Smoothing: The Mediating Role of Family Ownership and Board Diversity in Emerging Markets," European Research Studies Journal, European Research Studies Journal, volume 0, issue 3, pages 199-216.
• Ildiko Orban & Oday Tamimi, 2020, "Accounting Model for Impairment under IFRS 9 and its Impact on Loss Allowance," European Research Studies Journal, European Research Studies Journal, volume 0, issue 4, pages 1259-1277.
• Evangelos Chytis & Ioannis Georgopoulos & Stergios Tasios & Ioanna Vrodou, 2020, "Accounting Reform and IPSAS Adoption in Greece," European Research Studies Journal, European Research Studies Journal, volume 0, issue 4, pages 165-184.
• Iwona Majchrzak & Bozena Nadolna, 2020, "Assessment of the Scope of Environmental Information Disclosure in External Reporting of Polish Stock Exchange Listed Companies in the Energy Sector," European Research Studies Journal, European Research Studies Journal, volume 0, issue 4, pages 201-224.
• Robert Huterski & Grazyna Voss & Agnieszka Huterska, 2020, "Professional Ethics in Accounting as Assessed by Managers of Economic Units," European Research Studies Journal, European Research Studies Journal, volume 0, issue Special 1, pages 720-731.
• Katarzyna Goldmann & Aleksander Zawadzki, 2020, "Sectoral Analysis of Companies in the Electronic Games Industry Listed in Warsaw Stock Exchange," European Research Studies Journal, European Research Studies Journal, volume 0, issue Special 2, pages 1044-1056.
• Stanislaw Honko & Marzena Remlein & Malgorzata Rowinska-Kral & Katarzyna Swietla, 2020, "Effects of COVID-19 in the Financial Statements of Selected Companies Listed in Warsaw Stock Exchange," European Research Studies Journal, European Research Studies Journal, volume 0, issue Special 2, pages 854-871.
• Lucie Courteau, 2020, "The information content of Fairness Opinions in M&A: Evidence from Italy," FINANCIAL REPORTING, FrancoAngeli Editore, volume 2020, issue 1, pages 5-46.
• Thomas Riise Johansen & Carsten Allerslev Olsen & Thomas Plenborg, 2020, "European Financial Reporting Enforcement: Analysis of Practices and Indices," FINANCIAL REPORTING, FrancoAngeli Editore, volume 2020, issue 1, pages 83-123.
• Fabrizio Bava & Massimo Cane & Melchior Gromis di Trana, 2020, "Can a quantitative approach be mitigated? Proposals for the application of the "early warnings" required by the new Italian Insolvency Code," FINANCIAL REPORTING, FrancoAngeli Editore, volume 2020, issue 2, pages 33-61.
• Giuseppe Di Martino & Grazia Dicuonzo & Arcangelo Vitelli & Vittorio Dell?Atti, 2020, "Are tax incentives determinant and relevant for capitalizing R&D expenditures? Evidence from Europe," FINANCIAL REPORTING, FrancoAngeli Editore, volume 2020, issue 2, pages 63-97.
• Alice Francesca Sproviero, 2020, "Integrated reporting and the epistemic authority of Big Data: An exploratory study from the banking industry," FINANCIAL REPORTING, FrancoAngeli Editore, volume 2020, issue 2, pages 99-124.
• Jose J. Canals-Cerda, 2020, "From Incurred Loss to Current Expected Credit Loss (CECL): A Forensic Analysis of the Allowance for Loan Losses in Unconditionally Cancelable Credit Card Portfolios," Working Papers, Federal Reserve Bank of Philadelphia, number 20-09, Mar, DOI: 10.21799/frbp.wp.2020.09.
• Tatyana G. Arbatskaya, 2020, "Importance of Inventory in Ensuring Accurate Presentation of Financial Reporting by Public Sector Entities," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 2, pages 96-110, April, DOI: 10.31107/2075-1990-2020-2-96-110.
• Costin Andrei ISTRATE, 2020, "Solvency II între IFRS 4 şi IFRS 17," Journal of Financial Studies, Institute of Financial Studies, volume 8, issue 5, pages 13-34, June.
• Jeanne Amar & Samira Demaria & Sandra Rigot, 2020, "Enhancing Financial Transparency to Mitigate Climate Change: Towards a Climate Risks and Opportunities Reporting Index," GREDEG Working Papers, Groupe de REcherche en Droit, Economie, Gestion (GREDEG CNRS), Université Côte d'Azur, France, number 2020-52, Dec.
• Friska Firnanti, 2020, "Corporate Governance and Financial Ratios Effect on Audit Report Lag," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr185, Mar.
• Indra Arifin Djashan, 2020, "The Effect of Firm Size, Profitability, Audit Committee, and Other Factors to Firm Value," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr186, Mar.