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

• 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.
• Deresse Mersha Lakew & Mohammed Getahun Musa, 2019, "Assessment of Undergraduate Accounting and Finance Education in Ethiopia," International Journal of Business and Social Research, LAR Center Press, volume 9, issue 3, pages 21-37, March.
• Safarzadeh Bandari, Mohammad Hosein & Jafarimanesh, Ibrahim, 2019, "Examination of Loan Loss provision Model of Iranian Banks from Managerial Discretion Perspective," Journal of Money and Economy, Monetary and Banking Research Institute, Central Bank of the Islamic Republic of Iran, volume 14, issue 2, pages 255-276, April.
• Wesen Legessa Tekatel & Beyene Yosef Nurebo, 2019, "Comparing Financial Performance of State Owned Commercial Bank with Privately Owned Commercial Banks in Ethiopia," European Journal of Business Science and Technology, Mendel University in Brno, Faculty of Business and Economics, volume 5, issue 2, pages 200-217, DOI: 10.11118/ejobsat.v5i2.174.
• Samuel Jebaraj Benjamin, 2019, "The Effect of Financial Constraints on Audit Fees," Capital Markets Review, Malaysian Finance Association, volume 27, issue 2, pages 59-87.
• Vasiliki Athanasakou & George Athanassakos, 2019, "Earnings Quality and Book-to-Market in the Cross Section of Expected Returns," Multinational Finance Journal, Multinational Finance Journal, volume 23, issue 3-4, pages 169-210, September.
• Giampaolo Arachi & Valeria Bucci, 2019, "The Role of Taxes in Earnings Management: Evidence from Writedowns of Long-term Equity Investments," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 75, issue 3, pages 229-265, DOI: 10.1628/fa-2019-0003.
• Attila Háda, 2019, "Banking Supervisors Tracing the Transition to IFRS 9," Financial and Economic Review, Magyar Nemzeti Bank (Central Bank of Hungary), volume 18, issue 4, pages 77-111.
• Aura Cristina Quintero Cardona, 2019, "Teoría, práctica y praxis en contabilidad: una aproximación desde el materialismo dialéctico Patterns in Neighboring Areas: Colombia," Lúmina. Revista iberoamericana de Contabilidad, Administración y Economía, Facultad de Ciencias Contables, Económicas y Administrativas, Universidad de Manizales., volume 0, issue 1, pages 102-120, Diciembre.
• Edisson Stiven Castro Escobar & Francisco Cano Franco & Catalina Henao Carrillo & Cristina Quintero Escobar & Diego Oviedo Medina & María Alejandra González Ocampo & Ramiro Anzola León & María Úrsula , 2019, "Estructura de las ventas informales por parte de los vendedores del espacio público del centro histórico de la ciudad de Manizales en el año 2017 Patterns in Neighboring Areas: Colombia," Lúmina. Revista iberoamericana de Contabilidad, Administración y Economía, Facultad de Ciencias Contables, Económicas y Administrativas, Universidad de Manizales., volume 0, issue 1, pages 122-155, Diciembre.
• Alejandro Echeverri Rubio & Jaime Andrés Vieira Salazar, 2019, "Tendencias en la investigación sobre Gobernanza de Socio-ecosistemas: caminos para nuevas investigaciones Patterns in Neighboring Areas: Colombia," Lúmina. Revista iberoamericana de Contabilidad, Administración y Economía, Facultad de Ciencias Contables, Económicas y Administrativas, Universidad de Manizales., volume 0, issue 1, pages 76-100, Diciembre.
• Javier Francisco Rueda Galvis & Mónica Rueda Galvis, 2019, "Definición, importancia y análisis de la empresa familiar Patterns in Neighboring Areas: Colombia," Lúmina. Revista iberoamericana de Contabilidad, Administración y Economía, Facultad de Ciencias Contables, Económicas y Administrativas, Universidad de Manizales., volume 0, issue 1, pages 8-28, Diciembre.
• Mara Faccio & Randall Morck & M. Deniz Yavuz, 2019, "Business Groups and the Incorporation of Firm-specific Shocks into Stock Prices," NBER Working Papers, National Bureau of Economic Research, Inc, number 25908, May.
• Kewei Hou & Haitao Mo & Chen Xue & Lu Zhang, 2019, "Security Analysis: An Investment Perspective," NBER Working Papers, National Bureau of Economic Research, Inc, number 26060, Jul.
• Hans B. Christensen & Luzi Hail & Christian Leuz, 2019, "Mandatory CSR and Sustainability Reporting: Economic Analysis and Literature Review," NBER Working Papers, National Bureau of Economic Research, Inc, number 26169, Aug.
• Matthias Breuer & Christian Leuz & Steven Vanhaverbeke, 2019, "Reporting Regulation and Corporate Innovation," NBER Working Papers, National Bureau of Economic Research, Inc, number 26291, Sep.
• Lu Zhang, 2019, "Q-factors and Investment CAPM," NBER Working Papers, National Bureau of Economic Research, Inc, number 26538, Dec.
• Ahmad Adel Jamil Abdallah & Musab Shareef Salameh, 2019, "Auditng Uncertainty Of The Accounting Estimates In Fair Value Accordance With The Procedures Of The International Standards On Auditng No.540 Filed Study On The Audit Offices Operating In Jordan," Economics and Management, Faculty of Economics, SOUTH-WEST UNIVERSITY "NEOFIT RILSKI", BLAGOEVGRAD, volume 16, issue 1, pages 42-52.
• Shevtsiv Lyba & Romaniv Yevgen & Dolbneva Deniza, 2019, "Construction of a model of strategic management of costs at the machine-building enterprise," Technology audit and production reserves, 1(45) 2019, Socionet;Technology audit and production reserves, volume 1, issue 4(45), pages 11-21.
• Dmitri PARMACLI & Alexandru STRATAN, 2019, "Determining Agriculture Production Efficiency Based On The New Assesment Tools," ECONOMY AND SOCIOLOGY: Theoretical and Scientifical Journal, Socionet;Complexul Editorial "INCE", issue 2, pages 10-19.
• Labro, Eva, 2019, "Costing Systems," Foundations and Trends(R) in Accounting, now publishers, volume 13, issue 3-4, pages 267-404, April, DOI: 10.1561/1400000058.
• Lourenço, Sofia M., 2019, "Field Experiments in Managerial Accounting Research," Foundations and Trends(R) in Accounting, now publishers, volume 14, issue 1, pages 1-72, December, DOI: 10.1561/1400000059.
• Jayaraman, Sudarshan & Schonberger, Bryce & Wu, Joanna Shuang, 2019, "Good Buffer, Bad Buffer: Smoothing in Banks’ Loan Loss Provisions and the Response to Credit Supply Shocks," Journal of Law, Finance, and Accounting, now publishers, volume 4, issue 2, pages 183-238, December, DOI: 10.1561/108.00000037.
• Allen, Eric J. & Morse, Susan C., 2019, "Does Parenting Matter? U.S. Parents, Non-U.S. Parents, and Global Firm Taxes," Journal of Law, Finance, and Accounting, now publishers, volume 4, issue 2, pages 239-290, December, DOI: 10.1561/108.00000038.
• Tandon, Suranjali & Damle, Devendra, 2019, "An Analysis of Transfer Pricing Disputes in India," Working Papers, National Institute of Public Finance and Policy, number 19/266, May.
• Eleonora Stancheva-Todorova & Nadya Velinova-Sokolova, 2019, "IFRS 16 Leases and Its Impact on Company’s Financial Reporting, Financial Ratios and Performance Metrics," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 44-62, March.
• Kameliya Savova, 2019, "Budget Payments – a Subject of Cybersecurity," Ikonomiceski i Sotsialni Alternativi, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 53-59, March.
• Kameliya Savova, 2019, "Prof. Dimitar Dobrev – on the Basic Accounting Principles," Ikonomiceski i Sotsialni Alternativi, University of National and World Economy, Sofia, Bulgaria, issue 3, pages 108-116, September.
• Snejana Bacheva, 2019, "Conceptual Basics of Accounting Theory – Accounting Rules," Ikonomiceski i Sotsialni Alternativi, University of National and World Economy, Sofia, Bulgaria, issue 3, pages 97-107, September.
• Lilyana Kamburov?, 2019, "The Concept of Control in Composition of Consolidated Financial Statements – Past and Present," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 2, pages 291-300, July.
• Hint, M., 2019, "Analysis of the Backlighting and Automotive Market on Lighting Technologies," Journal of Applied Management and Investments, Department of Business Administration and Corporate Security, International Humanitarian University, volume 8, issue 1, pages 6-18, February.
• Ivana Koštuříková & Markéta Šeligová & Beáta Blechová, 2019, "Accounting profession by the view of School of Business Administration students," Working Papers, Silesian University, School of Business Administration, number 0066, Jul.
• MARTÍNEZ Germán & DUPEYRON Luis & CHÁVEZ Sergio & GRAGEOLA Luis, 2019, "Government Accounting And Accounting Harmonization In Mexico," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 164-174, July.
• MIHALCEA Mihaela Maria & HADA Izabela Diana, 2019, "Can We Trust Accounting Result And Cash-Flow In Apreciating Financial Performance?," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 175-184, July.
• ȚICOI Cristina Florina, 2019, "Women In Accountancy. The Case Of Romania," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 203-213, July.
• AL-NAJJAR Emad Ghafoori Abood & ALNUJAIMI Aws Saeed Mirdan & MAJAID Layth Hazim Majid, 2019, "Modern Strategies For The Performance In The Organization," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 316-325, July.
• ȚICOI Cristina Florina, 2019, "A Journey Through Ethics In Romanian Accountancy," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 380-388, July.
• DUMITRESCU Diana & BOBITAN Nicolae, 2019, "The Effectiveness Of The System Of Quality Control In Accounting Practices," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 2, pages 119-128, December.
• HINT (ȘTEFAN) Mihaela & TONEA Ioana & HADA Izabela Diana, 2019, "Managerial Accounting €“ A Tool For Measuring And Piloting The Overall Performance," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 2, pages 150-161, December.
• Camelia-Daniela Hategan, 2019, "Factors Influencing The Quality Of Financial Audit," Oradea Journal of Business and Economics, University of Oradea, Faculty of Economics, volume 4, issue 2, pages 7-15, September.
• Carmen-Florentina Paunescu, 2019, "Social Accounting - Source Of Relevant Information In Assessing The Social Responsibility Of The Organization," Oradea Journal of Business and Economics, University of Oradea, Faculty of Economics, volume 4, issue Special, pages 52-59, May.
• Daniela Pordea & Dorel Mates, 2019, "DETERMINANTS OF ACCOUNTING CREATIVITY: EMPIRICAL ANALYSIS ON ROMANIAN SMEs IN CONSTRUCTION INDUSTRY," Oradea Journal of Business and Economics, University of Oradea, Faculty of Economics, volume 4, issue Special, pages 7-18, May.
• Maria-Madalina Bogeanu-Popa, 2019, "Will Romania’S Strategy Of Development Affect The Integration Of The Sustainable Development In The Accounting Of Romanian Entities?," Oradea Journal of Business and Economics, University of Oradea, Faculty of Economics, volume 4, issue Special, pages 80-89, May.
• Claudia-Cătălina Ciocan, 2019, "Analysis of the Relation between Conservatism and the Amount of Dividends Payable to Shareholders. The Case of Romanian Listed Companies," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 570-579, August.
• Traian Cristin Nicolae, 2019, "Accounting Issues Related to Market Risks of Loan Products," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 628-633, August.
• Cosmina Adela Stanila, 2019, "The Impact of Corporate Governance on Company’s Performance through Non-financial Indicators," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 660-666, August.
• Ioana Bostan Rebeca, 2019, "Changes and Historical Evolution of Management Accounting," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 640-645, December.
• Cristian Cenar & Iuliana Cenar, 2019, "National Accounting and the Macroeconomic Informational System," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 660-666, December.
• Ioana Cristina Circa (Buzduga), 2019, "Aspects Relating to the Perspective and Management Strategies of the Balanced Scorecard Method," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 676-680, December.
• Ioana Cristina Circa (Buzduga), 2019, "The Perspective of the Salary Changes Occurring Between 2018 and 2019 and the Impact They Have on the Entities," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 681-685, December.
• Roxana Florina Glăvan & Petru Åžtefea, 2019, "Informational Limits of Financial Situations," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 735-739, December.
• Cristina-Valeria Laslo, 2019, "Study Regarding the Obligation of Financial Accounting Reports Regarding the Merging of the Fiscal Statements of the Economic Agents," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 779-782, December.
• Cristina-Valeria Laslo, 2019, "Aspects of Some Changes Regarding the Application of IFRS 16," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 783-788, December.
• Roxana Aurelia MârÈ› & Carmen Vâlcu & Mihaela Dumitriu, 2019, "An Analysis of the Determinations of Tax Evasion from the Financial - Accounting Perspective," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 789-797, December.
• Mihaela-Maria Mihalcea & Izabela-Diana Hada, 2019, "Empirical Research on the Utility of Financial - Accounting Information in Considering Performance for Stakeholders," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 798-805, December.
• Traian Cristin Nicolae, 2019, "Aspects Regarding the Use of Information Technology Tools for Processing Accounting Information on Fair Value," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 819-824, December.
• Mitică Pepi, 2019, "Operational Risk Management in a Financial Institution," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 840-849, December.
• Cosmina Adela Stănilă, 2019, "The Corporate Governance Code of the Bucharest Stock Exchange: Comply or Explain," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 895-902, December.
• Cosmina Adela Stănilă, 2019, "The Financial Performance Impacted by Corporate Governance," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 903-907, December.
• Carmen Vâlcu & Roxana Aurelia MârÈ› & Cristina Moroi, 2019, "The Determining Factors of Creative Accounting," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 927-933, December.
• Romero-Rojas, Julián David & Ortiz-Triana, Viviana Karolina & Caicedo-Rolón, Álvaro Junior, 2019, "La Teoría de Restricciones y la Optimización como Herramientas Gerenciales para la Programación de la Producción. Una Aplicación en la Industria de Muebles|| Theory of Constraints and Optimization as ," Revista de Métodos Cuantitativos para la Economía y la Empresa = Journal of Quantitative Methods for Economics and Business Administration, Universidad Pablo de Olavide, Department of Quantitative Methods for Economics and Business Administration, volume 27, issue 1, pages 74-90, June.
• Marie Pasekova & Eva Kramna & Bohumila Svitakova & Miroslava Dolejaova, 2019, "Relationship between legislation and accounting errors from the point of view of business representatives in the Czech Republic," Oeconomia Copernicana, Institute of Economic Research, volume 10, issue 1, pages 193-201, March, DOI: 10.24136/oc.2019.010.
• Oksana Lentjushenkova & Vita Zarina & Jelena Titko, 2019, "Disclosure of intellectual capital in financial reports: case of Latvia," Oeconomia Copernicana, Institute of Economic Research, volume 10, issue 2, pages 341-357, June, DOI: 10.24136/oc.2019.017.
• Artur Robert Sajnóg, 2019, "Executive compensation and comprehensive income: evidence from Polish listed companies," Oeconomia Copernicana, Institute of Economic Research, volume 10, issue 3, pages 493-509, September, DOI: 10.24136/oc.2019.024.
• Borbély, Katalin, 2019, "Modernity and Timeliness – The Most Important Aspects of Hungarian Accounting in the First Half of the 20th Century," Public Finance Quarterly, Corvinus University of Budapest, volume 64, issue 3, pages 433-445, DOI: https://doi.org/10.35551/PFQ_2019_3.
• Tatiana Dănescu & Irina Diana Iordache, 2019, "Actuarial Assumptions for Employees Benefits," Acta Marisiensis. Series Oeconomica, "George Emil Palade" University of Medicine, Pharmacy, Sciences and Technology of Târgu-Mureș, România - Faculty of Economics and Law, volume 1, pages 1-8, December.
• Ioan Ovidiu Spătăcean, 2019, "Testing the Beneish Model Relevance in Case of Entities with Confirmed Reputational Risk," Acta Marisiensis. Series Oeconomica, "George Emil Palade" University of Medicine, Pharmacy, Sciences and Technology of Târgu-Mureș, România - Faculty of Economics and Law, volume 1, pages 43-48, December.
• Ruslan Skrynkovskyy & Volodymyr Hladun & Marian Kramar, 2019, "Інформаційні Технології В Організації Бухгалтерського Обліку На Підприємстві
  [Information Technologies in the Organization of Accounting at the Enterprise]," Traektoriâ Nauki = Path of Science, Altezoro, s.r.o. & Dialog, volume 5, issue 2, pages 3001-3010, February, DOI: 10.22178/pos.43-3.
• Ozili, Peterson K, 2019, "Bank Earnings Management using Commission and Fee Income: the Role of Investor Protection and Economic Fluctuation," MPRA Paper, University Library of Munich, Germany, number 101824.
• Riaz, Samina & Iqbal, Athar & Khan, Muhammad Irfan, 2019, "The Impact of CCC and WC on The Profitability of KMI-30 INDEX," MPRA Paper, University Library of Munich, Germany, number 103036, Jan, revised 30 Dec 2019.
• Sola, Jose Luis, 2019, "Literary evaluation on creative accounting applied to IFRS," MPRA Paper, University Library of Munich, Germany, number 110073, Jun.
• Ozili, Peterson K, 2019, "Bank loan loss provisions, risk-taking and bank intangibles," MPRA Paper, University Library of Munich, Germany, number 90273, Jan.
• Ozili, Peterson K, 2019, "Impact of IAS 39 reclassification on Income Smoothing by European Banks," MPRA Paper, University Library of Munich, Germany, number 92098, Feb.
• Duguay, Raphael & Minnis, Michael & Sutherland, Andrew, 2019, "Regulatory Spillovers in Common Audit Markets," MPRA Paper, University Library of Munich, Germany, number 93669.
• Hamamura, Jumpei & Hayakawa, Sho, 2019, "The optimal choice of a relative performance indicator in product market competition," MPRA Paper, University Library of Munich, Germany, number 93921, May.
• DiGabriele, Jim & Ojo, Marianne, 2019, "The wage growth puzzle and the Philips Curve explained: recent developments," MPRA Paper, University Library of Munich, Germany, number 95110, Jul.
• Yakubu, Ibrahim Nandom, 2019, "The Effect of Working Capital Management on Dividend Policy: An Empirical Analysis of Listed Firms in Ghana," MPRA Paper, University Library of Munich, Germany, number 95318, May.
• Atanasov, Atanas, 2019, "Последващо Оценяване На Репутацията – Преглед На Съществуващата Нормативна Уредба
  [Subsequent Evaluation Of Goodwill - Overview Of Existing Accounting Legislation]," MPRA Paper, University Library of Munich, Germany, number 95329, Jun.
• Atanasov, Atanas, 2019, "Финансово И Нефинансово Отчитане – Симбиоза Или Антагонизъм?
  [Financial And Non-Financial Reporting - Symbiosis Or Antagonism?]," MPRA Paper, University Library of Munich, Germany, number 95565.
• Atanasov, Atanas & Marinova, Rumyana, 2019, "Non-Financial Reporting In The Extractive Industry - Regulations And Application," MPRA Paper, University Library of Munich, Germany, number 96958.
• Ozili, Peterson K, 2019, "Impact of IAS 39 reclassification on income smoothing by European banks," MPRA Paper, University Library of Munich, Germany, number 97035, Feb.
• Zulamir Hassani, Afdhal, 2019, "The Relationship Between Liquidity Risk and Internal and External Factors in TCL Corporation," MPRA Paper, University Library of Munich, Germany, number 97208, Nov, revised 20 Nov 2019.
• Wenji, Teoh, 2019, "Market Risk on Domino's Pizza Incorporation's Performance," MPRA Paper, University Library of Munich, Germany, number 97319, Nov, revised 15 Nov 2019.
• Escalante Fernández, Jose Juan & Acevedo Caamal, Silvia Leticia & Matey Zapata, Raquel Eunice, 2019, "“Impacto De Las Tecnologías De La Información Y Comunicación (Tic’S) A Través De La Implementación De Un Sistema De Administración Gubernamental Armonizado En Una Institución De Educación Superior De ," MPRA Paper, University Library of Munich, Germany, number 97634, Nov.
• Георгиева, Даниела, 2019, "Счетоводно Отчитане На Разходи За Иновационни Проекти (Основен Курс За Несчетоводители)
  [Accounting of R&D projects' expenditures (basic course for non-accounting personnel)]," MPRA Paper, University Library of Munich, Germany, number 97680, Jun, revised Aug 2019.
• Atanasov, Atanas, 2019, "Репутацията Като Обект На Счетоводството: Признаване, Оценяване, Оповестяване
  [Goodwill as an accounting object: initial recognition, measurement, disclosure]," MPRA Paper, University Library of Munich, Germany, number 97938, Nov.
• Георгиева, Даниела, 2019, "Дигиталните Компетенции На Счетоводителите В Контекста На Четвъртата Индустриална Революция
  [Digital competences of accountants within the context of the fourth industrial revolution]," MPRA Paper, University Library of Munich, Germany, number 98290, revised 2019.
• Георгиева, Даниела, 2019, "Фактори, Които Оказват Въздействие Върху Оповестяванията За Научноизследователска И Развойна Дейност На Български Иновативни Предприятия
  [Factors that affects research and development disclosure of," MPRA Paper, University Library of Munich, Germany, number 98752, revised 2019.
• Cenap Ilter, 2019, "Inflation and devaluation effects on financial statements: The case of Turkey in 2018," Acta Oeconomica Pragensia, Prague University of Economics and Business, volume 2019, issue 2, pages 49-61, DOI: 10.18267/j.aop.621.
• Cenap Ilter, 2019, "A Discussion Paper on Accounts Payable Ratio," Acta Oeconomica Pragensia, Prague University of Economics and Business, volume 2019, issue 3-4, pages 85-94, DOI: 10.18267/j.aop.630.
• Petr Vácha, 2019, "Revenue disclosure requirements: IFRS vs. Czech accounting principles
  [Požadavky na zveřejnění v oblasti výnosů: IFRS vs. české účetní předpisy]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2019, issue 1, pages 35-49, DOI: 10.18267/j.cfuc.527.
• Kateřina Polachová & Libuše Müllerová, 2019, "Interpretation of the National Accounting Board helps accountants and auditors
  [Interpretace Národní účetní rady pomáhají účetním a auditorům]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2019, issue 2, pages 5-20, DOI: 10.18267/j.cfuc.528.
• Libuše Müllerová & Michal Šindelář, 2019, "Auditor's responsibility in relation to transfer pricing
  [Odpovědnost auditora ve vztahu k transferovým cenám]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2019, issue 2, pages 21-36, DOI: 10.18267/j.cfuc.529.
• Pavla Slavíčková, 2019, "The influence of the work of Luca Pacioli on the development of accounting in our country
  [Vliv díla Luca Pacioliho na vývoj účetnictví na našem území]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2019, issue 3, pages 5-16, DOI: 10.18267/j.cfuc.532.
• Jáchym Lukeš, 2019, "Analysis of the impact of IFRS 9 on the banking sector in the Czech Republic
  [Analýza dopadů IFRS 9 na bankovní sektor v České republice]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2019, issue 3, pages 17-31, DOI: 10.18267/j.cfuc.533.
• Martin Kučera, 2019, "Intellectual capital reporting in accordance with IFRS
  [Vykazování intelektuálního kapitálu v návaznosti na standardy IFRS]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2019, issue 3, pages 53-70, DOI: 10.18267/j.cfuc.535.
• Pavel Huňáček, 2019, "How Czech companies comply with the disclosure requirements of IAS 36
  [Jak české společnosti dodržují požadavky pro vykazování IAS 36]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2019, issue 4, pages 5-14, DOI: 10.18267/j.cfuc.536.
• Jaroslav Wagner & Jana Fibírová & Aneta Křehnáčová, 2019, "Management accounting change in the Czech Republic: 1989-2019
  [Vývoj manažerského účetnictví v České republice: 1989-2019]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2019, issue 4, pages 57-80, DOI: 10.18267/j.cfuc.539.
• Jerzy Gierusz & Katarzyna Kolesnik & Sylwia Silska Gembka, 2019, "The Interpretation of "in Context" Verbal Probability Expressions Used in International Financial Reporting Standards - Evidence from Poland," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2019, issue 1, pages 25-45, DOI: 10.18267/j.efaj.221.
• Taisia Nistorenco, 2019, "Compliance with Disclosure Requirements under IFRS 3 of Companies Trading at Prague Stock Exchange," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2019, issue 2, pages 5-26, DOI: 10.18267/j.efaj.224.
• Edit Lippai-Makra & Zsolt Rádóczi & Zsuzsanna Ilona Kovács, 2019, "Intellectual capital disclosure of Hungarian and Czech Listed firms," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2019, issue 3, pages 43-59, DOI: 10.18267/j.efaj.229.
• Kateřina Polachová, 2019, "Compliance with IAS 2 in consolidated financial statements of PSE listed companies," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2019, issue 3, pages 61-78, DOI: 10.18267/j.efaj.230.
• Eva Dufková & Nikola Foffová & Milan Hrdý & Petr Marek, 2019, "Comparison of European Firms Indebtedness
  [Srovnání zadluženosti evropských firem]," Oceňování, Prague University of Economics and Business, volume 12, issue 4, pages 3-11, DOI: 10.18267/j.ocenovani.236.
• Ilhan Dalci & Cem Tanova & Hasan Ozyapici & Murad A. Bein, 2019, "The Moderating Impact of Firm Size on the Relationship between Working Capital Management and Profitability," Prague Economic Papers, Prague University of Economics and Business, volume 2019, issue 3, pages 296-312, DOI: 10.18267/j.pep.681.
• Marcela BENGESCU, 2019, "Fiscal And Accounting Aspects Related To The Results Of The Inventory," Scientific Bulletin - Economic Sciences, University of Pitesti, volume 18, issue 1, pages 17-22.
• Maria Daniela BONDOC & Marian TAICU, 2019, "Ethics In Financial Reporting And Organizational Communication," Scientific Bulletin - Economic Sciences, University of Pitesti, volume 18, issue 3, pages 168-174.
• Chanont Banternghansa & Archawa Paweenawat & Krislert Samphantharak, 2019, "Understanding Corporate Thailand I: Finance," PIER Discussion Papers, Puey Ungphakorn Institute for Economic Research, number 112, Aug.
• Abdulraheem Mukhtar Iderawumi & Iderawumi Mubarakat Abiodun, 2019, "Effect of Rural-Urban Migration on Education and Economics Development," American Journal of Trade and Policy, Asian Business Consortium, volume 6, issue 1, pages 7-12.
• Gokberk Can, 2019, "The Impact of Auditor Qualifications on Earnings Management of Companies Listed on the Borsa Istanbul Industrial Index," Business and Economics Research Journal, Bursa Uludag University, Faculty of Economics and Administrative Sciences, volume 10, issue 2, pages 373-390.