Research classified by Journal of Economic Literature (JEL) codes

---

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

2019

• 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 Management Tools for Production Scheduling. An App," 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 Mérida, Yucatan
  [Impact Of Information And Comm," 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 Bulgarian innovative enterprises]," 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.
• Ali Ihsan Akgun & Nurhan Ture, 2019, "The Relationship between Personality Type and Perceived Stress Level: Evidence from Independent Public Accountants," Business and Economics Research Journal, Bursa Uludag University, Faculty of Economics and Administrative Sciences, volume 10, issue 4, pages 903-913.
• Aysha Asim & Aisha Ismail, 2019, "Impact of Leverage on Earning Management: Empirical Evidence from the Manufacturing Sector of Pakistan," Journal of Finance and Accounting Research, University of Management and Technology, Lahore, volume 1, issue 1, pages 70-91.
• Edosa Joshua Aronmwan & Izilin Mavis Okaiwele, 2019, "Measuring Tax Avoidance Using Effective Tax Rate: Concepts And Implications," Journal of Taxation and Economic Development, Chartered Institute of Taxation of Nigeria, volume 18, issue 1, pages 1-13.
• Aderemi, H. O., 2019, "Taxation, Quality Of Government And Business Development In Osun State, Nigeria," Journal of Taxation and Economic Development, Chartered Institute of Taxation of Nigeria, volume 18, issue 3, pages 135-149.
• Mailen Díaz Morales & Dania Rodríguez Núñez, 2019, "Procedimiento para la confección de las notas a los estados financieros en empresas," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, volume 3, issue 1, pages 27-49.
• Celia M Hernández Lozada & Antonio Sánchez Batista, 2019, "El Control de Gestión en hoteles cubanos que trabajan bajo la modalidad de “Todo incluido”," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, volume 3, issue 1, pages 50-60.
• Ana Lydia Gil Hernández & Solange Mayra Pérez Gómez, 2019, "Propuesta de norma cubana de contabilidad de arrendamientos," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, volume 3, issue 2, pages 13-24.
• Armando Agosthino Tomás & Iris María González Torres & Inés Josefina Torres Mora, 2019, "Procedimiento de distribución de utilidades en condiciones de inflación para las medianas empresas en Mozambique," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, volume 3, issue 2, pages 44-65.
• Raudelis Peña Breffe, 2019, "Experiencias en la aplicación de la NIC 41 Agricultura en países de América Latina," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, volume 3, issue 2, pages 66-76.
• Rolanddo Cru Ricardo, 2019, "La Norma Cubana de Información Financiera de la Exploración y Evaluación de los recursos minerales: una contribución a la sociedad cubana," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, volume 3, issue 3, pages 13-24.
• Migdalia Álvarez Peña, 2019, "La Gestión de los inventarios en la Unidad Empresarial de Base Gráfica Integral Las Tunas," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, volume 3, issue 3, pages 34-41.
• José Carlos del Toro Ríos, 2019, "Implementación del Sistema de Contabilidad Gubernamental en el sector gobierno en Cuba," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, volume 3, issue 3, pages 62-73.
• Elena María Acosta Chang, 2019, "Procedimiento Contable de las Subvenciones en el Ministerio de Educación Superior," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, volume 3, issue 4, pages 13-25.
• Celia M Hernández Lozada & Antonio Sánchez Batista, 2019, "La Gestión Basada en Actividades en hoteles que utilizan la modalidad Todo Incluido," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, volume 3, issue 4, pages 36-37.
• Sandra Eva Lomelí Rodríguez & Luis Felipe González Torres & Yuri Carolina Asprilla Trujillo & Glenda Melissa Valencia, 2019, "Estudio diagnóstico: costos en mipymes manufactureras de Colotlan, Jalisco, México," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, volume 3, issue 4, pages 38-49.
• Alexander Navarro Ruiz & Joycet Ramirez Ruano & María Saturnina Gil Basulto, 2019, "El deterioro del valor de los activos financieros, con una visión desde la economía política marxista," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, volume 3, issue 4, pages 62-71.
• Bárbara María Mastrapa Gutiérrez & Antonio Sánchez Batista, 2019, "Evaluación de los impactos medioambientales en la gestión de Fábrica de Quesos Sibanicú," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, volume 3, issue 4, pages 72-88.
• Annayka Abad Alfonso & Pilarin Baujín Pérez, 2019, "Contribución al reconocimiento desde la ciencia contable de intangibles en entidades del sector de la salud," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, volume 3, issue 4, pages 89-97.
• Mihaela BEBEȘELEA & Laura PATACHE, 2019, "Exploring The Relationship Between Accounting And Statistics," Annals of Spiru Haret University, Economic Series, Universitatea Spiru Haret, volume 19, issue 3, pages 55-64.
• Maja Vujicic & Brankica Vujicic-Tomic & Mia Klaric, 2019, "Meeting Halfway — Comparison Between Cost-Based And Demand-Based Pricing Methods," UTMS Journal of Economics, University of Tourism and Management, Skopje, Macedonia, volume 10, issue 2, pages 215-225.
• Davor Vasicek & Josip Cicak, 2019, "Back To The Core: Alternative Performance Measurement," UTMS Journal of Economics, University of Tourism and Management, Skopje, Macedonia, volume 10, issue 2, pages 237-247.
• Radojko LUKIC & Dragan VOJTESKI KLJENAK, 2019, "The Analysis of the Interest Cost of the Trading Companies in Serbia," Management and Economics Review, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, volume 4, issue 2, pages 1-13, June.
• Deaa Al-Deen Al-Sraheen & Raneem Mohammed Saleh & Mohammad Husain Alsmadi, 2019, "Cosmetic Accounting Practices among Jordanian Firms? The Role of Ownership Concentration and Political Influence," Review of Applied Socio-Economic Research, Pro Global Science Association, volume 17, issue 1, pages 18-25, June.
• Dean Hanlon, 2019, "Mandatory accounting change and debt covenant violation: Additional evidence from SFAS 150," Australian Journal of Management, Australian School of Business, volume 44, issue 3, pages 355-387, August, DOI: 10.1177/0312896218818639.
• Chung-Hua Shen & Chien-An Wang, 2019, "Do New Brooms Sweep Clean? Evidence that New CEOs Take a ‘Big Bath’ in the Banking Industry," Journal of Emerging Market Finance, Institute for Financial Management and Research, volume 18, issue 1, pages 106-144, April, DOI: 10.1177/0972652719831543.
• Tharinee Pongsupatt & Apichat Pongsupatt, 2019, "Factors Affecting Stock Price: The Case of Thailand Stock Exchange SET 100 Index," Proceedings of International Academic Conferences, International Institute of Social and Economic Sciences, number 9711711, Oct.
• Ligia Meibol Fajardo Vaca & Carlos Efrain Vásquez Fajardo, 2019, "Ethical Behavior Of The Accountant And Its Contribution To The Society," Proceedings of International Academic Conferences, International Institute of Social and Economic Sciences, number 9911914, Oct.
• David Procházka & Tomá? Zouhar, 2019, "The Determinants of Disclosures about Intangible Assets by Listed Czech Companies," Proceedings of International Academic Conferences, International Institute of Social and Economic Sciences, number 9912151, Oct.
• Hermann Jahnke & Jan Thomas Martini & Tobias Wiens, 2019, "Price limits under incomplete preference information based on almost stochastic dominance," Business Research, Springer;German Academic Association for Business Research, volume 12, issue 1, pages 241-269, April, DOI: 10.1007/s40685-018-0082-2.
• Sebastian Kaumanns, 2019, "“Some fuzzy math”: relational information on debt value adjustments by managers and the financial press," Business Research, Springer;German Academic Association for Business Research, volume 12, issue 2, pages 755-794, December, DOI: 10.1007/s40685-018-0065-3.
• Salvador Climent-Serrano, 2019, "Effects of economic variables on NPLs depending on the economic cycle," Empirical Economics, Springer, volume 56, issue 1, pages 325-340, January, DOI: 10.1007/s00181-017-1362-y.
• Irene Trapp & Rouven Trapp, 2019, "The psychological effects of centrality bias: an experimental analysis," Journal of Business Economics, Springer, volume 89, issue 2, pages 155-189, March, DOI: 10.1007/s11573-018-0908-6.
• Niklas Dreyer & Robert M. Gillenkirch, 2019, "Cash versus opportunity costs and revenues in bilateral bargaining," Journal of Business Economics, Springer, volume 89, issue 4, pages 357-383, June, DOI: 10.1007/s11573-018-0917-5.
• Sangwook Lee & Sang Hoo Bae & Inshik Seol, 2019, "Loan relation with foreign banks and information asymmetry: evidence from earnings management by local firms in Korea," Journal of Economics and Finance, Springer;Academy of Economics and Finance, volume 43, issue 2, pages 344-366, April, DOI: 10.1007/s12197-018-9465-7.
• Yuri Biondi & Feng Zhou, 2019, "Interbank credit and the money manufacturing process: a systemic perspective on financial stability," Journal of Economic Interaction and Coordination, Springer;Society for Economic Science with Heterogeneous Interacting Agents, volume 14, issue 3, pages 437-468, September, DOI: 10.1007/s11403-018-0230-y.
• Biswaraj Ghosh & Christian Herzig & Musa Mangena, 2019, "Controlling for sustainability strategies: findings from research and directions for the future," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, volume 30, issue 1, pages 5-24, April, DOI: 10.1007/s00187-019-00279-8.
• Ewelina Zarzycka & Justyna Dobroszek & Lauri Lepistö & Sinikka Moilanen, 2019, "Coexistence of innovation and standardization: evidence from the lean environment of business process outsourcing," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, volume 30, issue 3, pages 251-286, October, DOI: 10.1007/s00187-019-00284-x.
• Panagiotis E. Dimitropoulos & Ourania Vrondou & Konstantinos Koronios, 2019, "Earnings Predictability of the Greek Hospitality Industry During the Crisis," Springer Proceedings in Business and Economics, Springer, chapter 0, in: Vicky Katsoni & Marival Segarra-Oña, "Smart Tourism as a Driver for Culture and Sustainability", DOI: 10.1007/978-3-030-03910-3_43.
• Jeff L. McMullin & Brian P. Miller & Brady J. Twedt, 2019, "Increased mandated disclosure frequency and price formation: evidence from the 8-K expansion regulation," Review of Accounting Studies, Springer, volume 24, issue 1, pages 1-33, March, DOI: 10.1007/s11142-018-9462-2.
• John L. Campbell & Mark Cecchini & Anna M. Cianci & Anne C. Ehinger & Edward M. Werner, 2019, "Tax-related mandatory risk factor disclosures, future profitability, and stock returns," Review of Accounting Studies, Springer, volume 24, issue 1, pages 264-308, March, DOI: 10.1007/s11142-018-9474-y.
• Joshua Cutler & Angela K. Davis & Kyle Peterson, 2019, "Disclosure and the outcome of securities litigation," Review of Accounting Studies, Springer, volume 24, issue 1, pages 230-263, March, DOI: 10.1007/s11142-018-9476-9.
• Michael S. Drake & Phillip T. Lamoreaux & Phillip J. Quinn & Jacob R. Thornock, 2019, "Auditor benchmarking of client disclosures," Review of Accounting Studies, Springer, volume 24, issue 2, pages 393-425, June, DOI: 10.1007/s11142-019-09490-3.
• Theodore E. Christensen & Hang Pei & Spencer R. Pierce & Liang Tan, 2019, "Non-GAAP reporting following debt covenant violations," Review of Accounting Studies, Springer, volume 24, issue 2, pages 629-664, June, DOI: 10.1007/s11142-019-09492-1.
• Ryan T. Ball & Lindsey Gallo & Eric Ghysels, 2019, "Tilting the evidence: the role of firm-level earnings attributes in the relation between aggregated earnings and gross domestic product," Review of Accounting Studies, Springer, volume 24, issue 2, pages 570-592, June, DOI: 10.1007/s11142-019-09493-0.
• Ed deHaan & David Larcker & Charles McClure, 2019, "Long-term economic consequences of hedge fund activist interventions," Review of Accounting Studies, Springer, volume 24, issue 2, pages 536-569, June, DOI: 10.1007/s11142-019-9480-8.
• James P. Naughton, 2019, "Regulatory oversight and trade-offs in earnings management: evidence from pension accounting," Review of Accounting Studies, Springer, volume 24, issue 2, pages 456-490, June, DOI: 10.1007/s11142-019-9482-6.
• Ester Chen & Ilanit Gavious & Nadav Steinberg, 2019, "Dividends from unrealized earnings and default risk," Review of Accounting Studies, Springer, volume 24, issue 2, pages 491-535, June, DOI: 10.1007/s11142-019-9483-5.
• Matthew C. Cedergren & Changling Chen & Kai Chen, 2019, "The implication of unrecognized asset value on the relation between market valuation and debt valuation adjustment," Review of Accounting Studies, Springer, volume 24, issue 2, pages 426-455, June, DOI: 10.1007/s11142-019-9486-2.
• Massimiliano Bonacchi & Antonio Marra & Paul Zarowin, 2019, "Organizational structure and earnings quality of private and public firms," Review of Accounting Studies, Springer, volume 24, issue 3, pages 1066-1113, September, DOI: 10.1007/s11142-019-09495-y.
• Minkwan Ahn & Samuel B. Bonsall & Andrew Buskirk, 2019, "Do managers withhold bad news from credit rating agencies?," Review of Accounting Studies, Springer, volume 24, issue 3, pages 972-1021, September, DOI: 10.1007/s11142-019-09496-x.
• John L. Campbell & Matthew D. DeAngelis & James R. Moon, 2019, "Skin in the game: personal stock holdings and investors’ response to stock analysis on social media," Review of Accounting Studies, Springer, volume 24, issue 3, pages 731-779, September, DOI: 10.1007/s11142-019-09498-9.
• Hans B. Christensen & Mark Maffett & Lauren Vollon, 2019, "Securities regulation, household equity ownership, and trust in the stock market," Review of Accounting Studies, Springer, volume 24, issue 3, pages 824-859, September, DOI: 10.1007/s11142-019-09499-8.
• Cory Cassell & Emily Hunt & Gans Narayanamoorthy & Stephen P. Rowe, 2019, "A hidden risk of auditor industry specialization: evidence from the financial crisis," Review of Accounting Studies, Springer, volume 24, issue 3, pages 891-926, September, DOI: 10.1007/s11142-019-09508-w.
• Matthias Demmer & Paul Pronobis & Teri Lombardi Yohn, 2019, "Mandatory IFRS adoption and analyst forecast accuracy: the role of financial statement-based forecasts and analyst characteristics," Review of Accounting Studies, Springer, volume 24, issue 3, pages 1022-1065, September, DOI: 10.1007/s11142-019-9481-7.
• Rebecca N. Hann & Heedong Kim & Yue Zheng, 2019, "Intra-industry information transfers: evidence from changes in implied volatility around earnings announcements," Review of Accounting Studies, Springer, volume 24, issue 3, pages 927-971, September, DOI: 10.1007/s11142-019-9487-1.
• Eddy Cardinaels & Stephan Hollander & Brian J. White, 2019, "Automatic summarization of earnings releases: attributes and effects on investors’ judgments," Review of Accounting Studies, Springer, volume 24, issue 3, pages 860-890, September, DOI: 10.1007/s11142-019-9488-0.
• Ole-Kristian Hope & Haihao Lu & Sasan Saiy, 2019, "Director compensation and related party transactions," Review of Accounting Studies, Springer, volume 24, issue 4, pages 1392-1426, December, DOI: 10.1007/s11142-019-09497-w.
• Michael Firth & Chen Lin & Sonia Man-lai Wong & Xiaofeng Zhao, 2019, "Hello, is anybody there? Corporate accessibility for outside shareholders as a signal of agency problems," Review of Accounting Studies, Springer, volume 24, issue 4, pages 1317-1358, December, DOI: 10.1007/s11142-019-09501-3.
• Anup Srivastava, 2019, "Improving the measures of real earnings management," Review of Accounting Studies, Springer, volume 24, issue 4, pages 1277-1316, December, DOI: 10.1007/s11142-019-09505-z.
• Martin R. W. Hiebl & Barbara Mayrleitner, 2019, "Professionalization of management accounting in family firms: the impact of family members," Review of Managerial Science, Springer, volume 13, issue 5, pages 1037-1068, November, DOI: 10.1007/s11846-017-0274-8.
• Martina Sageder & Birgit Feldbauer-Durstmüller, 2019, "Management control in multinational companies: a systematic literature review," Review of Managerial Science, Springer, volume 13, issue 5, pages 875-918, November, DOI: 10.1007/s11846-018-0276-1.
• Andreas Barckow, 2019, "Regulation in Corporate Disclosure," Schmalenbach Business Review, Springer;Schmalenbach-Gesellschaft, volume 71, issue 2, pages 249-253, May, DOI: 10.1007/s41464-018-0058-y.
• Felix Thielemann & Tami Dinh & Helen Kang, 2019, "Non-GAAP Reporting and Debt Market Outcomes: Evidence from Regulation G," Schmalenbach Business Review, Springer;Schmalenbach-Gesellschaft, volume 71, issue 2, pages 169-203, May, DOI: 10.1007/s41464-019-00074-x.
• J. Alejandro Fernández Fernández, 2019, "The Banking System in Australia and New Zealand: A Vision together," Journal of Applied Finance & Banking, SCIENPRESS Ltd, volume 9, issue 2, pages 1-1.
• Mohamed Sadok GASSOUMA, 2019, "Management of abnormal accounting accruals through the regulatory approach of credit risk: Evidence in the MENA countries' banks before and after the Arab Spring Revolution," Journal of Applied Finance & Banking, SCIENPRESS Ltd, volume 9, issue 3, pages 1-4.
• Hsueh-Tien Lu, 2019, "Post-earnings-announcement drift anomaly: The role of operating and non-operating income in the Taiwanese stock market," Journal of Applied Finance & Banking, SCIENPRESS Ltd, volume 9, issue 4, pages 1-7.
• Mohamed Sadok GASSOUMA, 2019, "Abnormal accounting accruals Management by market disciplinary approach: Evidence in Tunisian banks before and after the Arab Revolution," Journal of Finance and Investment Analysis, SCIENPRESS Ltd, volume 8, issue 2, pages 1-2.
• Zahratun Nadhir & Ratna Wardhani, 2019, "The effect of audit quality and degree of international Financial Reporting Standards (IFRS) convergence on the accrual earnings management in ASEAN countries," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 7, issue 1, pages 105-120, September, DOI: 10.9770/jesi.2019.7.1(9).
• Tutik Arniati & Dyah Aruning Puspita & Aminul Amin & Kashan Pirzada, 2019, "The implementation of good corporate governance model and auditor independence in earnings' quality improvement," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 7, issue 1, pages 188-200, September, DOI: 10.9770/jesi.2019.7.1(15).
• Lela Nurlaela Wati & Hj. Ina Primiana & Kashan Pirzada & Rachmat Sudarsono, 2019, "Political connection, blockholder ownership and performance," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 7, issue 1, pages 52-68, September, DOI: 10.9770/jesi.2019.7.1(5).
• Svetlana Mikhailovna Bychkova & Elena Anatolyevna Zhidkova & Dmitriy Vitalievich Eliashev, 2019, "Production activity control methods of the agricultural organizations," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 7, issue 2, pages 1330-1340, December, DOI: 10.9770/jesi.2019.7.2(37).
• Nazym Bozgulova & Rimma Parmanova & Maira Abenova & Tatyana Ivanyuk & Vassiliy Aryshev, 2019, "Calculation methods for cost management in the construction industry," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 7, issue 2, pages 1450-1461, December, DOI: 10.9770/jesi.2019.7.2(46).
• Sagin O. Super & Nikhil Chandra Shil*, 2019, "Effect of Audit Delay on the Financial Statements," Sumerianz Journal of Economics and Finance, Sumerianz Publication, volume 2, issue 4, pages 37-43, 04-2019.
• Francisco J. López-Arceiz & Lourdes Torres & Ana J. Bellostas, 2019, "Does Online Accessibility, as a Transparency Mechanism, Play the Same Role in Private and Public Nonprofit Organizations?," Journal of Entrepreneurial and Organizational Diversity, European Research Institute on Cooperative and Social Enterprises, volume 8, issue 1, pages 42-64.
• Miren Lorea Maguregui Urionabarrenechea & Javier Corral Lage & Crisanta Elechiguerra Arrizabalaga, 2019, "La identificación de los grupos de interés de las entidades sin fines de lucro en la emisión de información transparente
  [Identifying stakeholders of non-profit organizations in the issuance of transparent information]," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 131, pages 65-85, DOI: 10.5209/REVE.62814.
• María Celia López Penabad & José Manuel Maside Sanfiz & Juan Torrelles Manent, 2019, "Análisis económico y social de los centros especiales de empleo: un estudio en Galicia
  [Economic and social analysis of sheltered workshops: a study in Galicia]," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 132, pages 169-194, DOI: 10.5209/REVE.64305.
• Oriol Amat & Natàlia Amat, 2019, "Evolution of financial information and management control over the last 150 years. The case of Bodegas Torres," Economics Working Papers, Department of Economics and Business, Universitat Pompeu Fabra, number 1633, Feb.
• CHEN, Guan-Chih & TSAO, Shuling, 2019, "A Study On R&D Expenditure And Corporate Value Of Chinese High-Tech Industry," Studii Financiare (Financial Studies), Centre of Financial and Monetary Research "Victor Slavescu", volume 23, issue 4, pages 39-51, December.
• LIAPIS, J. Konstantinos & TRIGKAS, J. Sotirios, 2019, "The Control Of Small Medium Banks Profitability Using Financial Modeling Approach Under Certainty And Uncertainty," Studii Financiare (Financial Studies), Centre of Financial and Monetary Research "Victor Slavescu", volume 23, issue 4, pages 52-84, December.
• Antonio Costantini & Stefano Landi & Michele Bonazzi, 2019, "Factors influencing the use of the balanced scorecard: evidence from a regional context," Working Papers, Venice School of Management - Department of Management, Università Ca' Foscari Venezia, number 07, Dec.
• Marko Timchev, 2019, "Accounting Business Analysis of the Enterprise," Izvestia Journal of the Union of Scientists - Varna. Economic Sciences Series, Union of Scientists - Varna, Economic Sciences Section, volume 8, issue 3, pages 188-195, December, DOI: 10.36997/IJUSV-ESS/2019.8.3.188.
• Svetlozar Stefanov, 2019, "Land As An Investment Property," SUSTAINABLE LAND MANAGEMENT - CURRENT PRACTICES AND SOLUTIONS 2019 CONFERENCE PROCEEDINGS, University publishing house "Science and Economics", University of Economics - Varna, issue 1, pages 136-143, November, DOI: 10.36997/SLM2019.136.