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

• 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.
• 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.
• 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 tra," 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.
• Fenyves Veronika & Böcskei Elvira & Bács Zoltán & Zéman Zoltán & Tarnóczi Tibor, 2019, "Analysis of the Notes to the Financial Statement Related to Balance Sheet in Case of Hungarian Information-Technology Service Companies," Scientific Annals of Economics and Business, Sciendo, volume 66, issue 1, pages 27-39, March, DOI: 10.2478/saeb-2019-0001.
• Kes Zdzisław & Kuźmiński Łukasz, 2019, "Application of Extreme Value Analysis in the Assessment of Budget Variance Risk," Econometrics. Advances in Applied Data Analysis, Sciendo, volume 23, issue 2, pages 80-98, June, DOI: 10.15611/eada.2019.2.06.
• Voitkane Santa & Jakusonoka Ingrida, 2019, "Assessment of the Financial Performance Transparency of Public Benefit Organisations," Economics and Culture, Sciendo, volume 16, issue 1, pages 46-57, June, DOI: 10.2478/jec-2019-0006.
• Tomašević Ivana & Đurović Sandra & Abramović Nikola, 2019, "Analysis of the Use of Digital Technologies in Montenegro’s Tourist offer on the Example of a Hotels in Bar," Economics, Sciendo, volume 7, issue 1, pages 119-125, June, DOI: 10.2478/eoik-2019-0010.
• Fałat Kamila, 2019, "Changes in the Product Costing Process Driven by Implementation of an Integrated Information System in a Production Company," Financial Internet Quarterly (formerly e-Finanse), Sciendo, volume 15, issue 4, pages 25-33, December, DOI: 10.2478/fiqf-2019-0025.
• Mazurczak-Mąka Anna & Turek-Radwan Monika, 2019, "Cost Analysis in the Audit of Selected Companies in Poland," Financial Sciences. Nauki o Finansach, Sciendo, volume 24, issue 1, pages 39-50, March, DOI: 10.15611/fins.2019.1.03.
• Staszel Anna & Hołda Artur, 2019, "The Effect of the Changes in Accounting Estimates of the Discount Rate to the Costs on Account of Creating Provisions," Financial Sciences. Nauki o Finansach, Sciendo, volume 24, issue 1, pages 94-114, March, DOI: 10.15611/fins.2019.1.06.
• Białek-Jaworska Anna & Dobroszek Justyna, 2019, "R&D Expenditure and the Role of Scientists," Financial Sciences. Nauki o Finansach, Sciendo, volume 24, issue 2, pages 1-16, June, DOI: 10.15611/fins.2019.2.01.
• Comporek Michał, 2019, "The Use of Operational Cash Flow in the Estimation of Accrual-Based Earnings Management," Financial Sciences. Nauki o Finansach, Sciendo, volume 24, issue 2, pages 46-60, June, DOI: 10.15611/fins.2019.2.04.
• Świetla Katarzyna, 2019, "Protection of Personal Data in the System of Modern Accounting in the Context of the Implementation of the Regulation of the European Parliament and of the EU Council 2016/679 of 27 April 2016," Financial Sciences. Nauki o Finansach, Sciendo, volume 24, issue 3, pages 59-71, September, DOI: 10.15611/fins.2019.3.06.
• Czajor Przemysław & Druszcz Piotr & Hendryk Michał, 2019, "Usefulness of Comprehensive Income Statement – Preliminary Study on the Example of Companies from the Wig30 Index," Financial Sciences. Nauki o Finansach, Sciendo, volume 24, issue 4, pages 10-26, December, DOI: 10.15611/fins.2019.4.02.
• Czerny Małgorzata & Firkowska-Jakobsze Zuzanna & Hońko Stanisław, 2019, "A Comparability of Information in the Financial Statements of Gaming Companies," Financial Sciences. Nauki o Finansach, Sciendo, volume 24, issue 4, pages 27-44, December, DOI: 10.15611/fins.2019.4.03.
• Prewysz-Kwinto Piotr, 2019, "Sector Diversification of Statements of Comprehensive Income Illustrated with the Example of Entities Listed on the Warsaw Stock Exchange," Folia Oeconomica Stetinensia, Sciendo, volume 19, issue 2, pages 134-148, December, DOI: 10.2478/foli-2019-0018.
• Voss Grażyna, 2019, "Information and Strategic Aspects of Financial Statements in the Assessment of their Users," Folia Oeconomica Stetinensia, Sciendo, volume 19, issue 2, pages 176-187, December, DOI: 10.2478/foli-2019-0021.
• Tarzibashi Omar Fikrat Fateh & Ozyapici Hasan, 2019, "The Impact of the Magnitude of Overhead Costs on the Difference Between ABC and TDABC Systems," Foundations of Management, Sciendo, volume 11, issue 1, pages 81-92, January, DOI: 10.2478/fman-2019-0007.
• Szyszka Adam, 2019, "Editorial," International Journal of Management and Economics, Warsaw School of Economics, Collegium of World Economy, volume 55, issue 2, pages 81-82, March, DOI: 10.2478/ijme-2019-0006.
• Franczak Iwona, 2019, "The relations between the quality of financial statements and corporate governance," International Journal of Management and Economics, Warsaw School of Economics, Collegium of World Economy, volume 55, issue 2, pages 118-126, June, DOI: 10.2478/ijme-2019-0009.
• Afolabi Adegboyega & Olabisi Jayeola & Kajola Sunday Olugboyega & Asaolu Taiwo Olufemi, 2019, "Does leverage affect the financial performance of Nigerian firms?," Journal of Economics and Management, Sciendo, volume 37, issue 3, pages 5-22, September, DOI: 10.22367/jem.2019.37.01.
• Chalastra Michał & Kozubíková Zuzana & Kotapski Roman & Kozubík Aleš, 2019, "Human Capital from the Viewpoint of Creating Company Value. Challenges for Financial Controllers," Management Sciences. Nauki o Zarządzaniu, Sciendo, volume 24, issue 3, pages 3-9, September, DOI: 10.15611/ms.2019.3.01.
• Horvat Tatjana & Mojzer Jožica, 2019, "Influence of Company Size on Accounting Information for Decision-Making of Management," Naše gospodarstvo/Our economy, Sciendo, volume 65, issue 2, pages 11-20, June, DOI: 10.2478/ngoe-2019-0007.
• State Violeta & Tănase Loredana Cristina & Petre Raluca-Georgiana, 2019, "Study Regarding the Respect of Professional Ethics and Deontology in the Promotion of Accounting Services in Romania," Valahian Journal of Economic Studies, Sciendo, volume 10, issue 1, pages 89-98, July, DOI: 10.2478/vjes-2019-0009.
• Beata Zyznarska-Dworczak Ivana Mamić Sačer, 2019, "Accounting Systems in Poland and Croatia - comparative study," Zagreb International Review of Economics and Business, Faculty of Economics and Business, University of Zagreb, volume 22, issue 1, pages 55-72, May, DOI: 10.2478/zireb-2019-0012.
• Huber, Hans-Peter & Maiterth, Ralf, 2019, "Steuerbelastung deutscher Kapitalgesellschaften von lediglich 20 % - Fakt oder Fake News?," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 246.
• Gawehn, Vanessa, 2019, "Banks and corporate income taxation: A review," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 247.
• Rauter, Thomas, 2019, "Disclosure Regulation, Corruption, and Investment: Evidence from Natural Resource Extraction," Working Papers, The University of Chicago Booth School of Business, George J. Stigler Center for the Study of the Economy and the State, number 286.
• Gulin, Danimir & Hladika, Mirjana & Valenta, Ivana, 2019, "Digitalization and the Challenges for the Accounting Profession," Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference (2019), Rovinj, Croatia, IRENET - Society for Advancing Innovation and Research in Economy, Zagreb, "Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference, Rovinj, Croatia, 12-14 September 2019".
• Fix, Blair & Nitzan, Jonathan & Bichler, Shimshon, 2019, "Real GDP: The Flawed Metric at the Heart of Macroeconomics," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, issue 88, pages 51-59.
• Glenk, Gunther, 2019, "Shared Capacity and Levelized Cost with Application to Power-to-Gas Technology," VfS Annual Conference 2019 (Leipzig): 30 Years after the Fall of the Berlin Wall - Democracy and Market Economy, Verein für Socialpolitik / German Economic Association, number 203508.
• Eva Adámiková & Tatiana Čorejová & Lenka Môcová, 2019, "Determinants Of Transport Company Value And The Selection Of Valuation Methods," CBU International Conference Proceedings, ISE Research Institute, volume 7, issue 0, pages 1-7, September, DOI: 10.12955/cbup.v7.1334.
• Leonidas Enrique de la Rosa & Nikolaj Kirkeby Niebuhr, 2019, "Loss aversion and the zero-earnings discontinuity," Economics Working Papers, Department of Economics and Business Economics, Aarhus University, number 2019-09, Aug.
• Dmitri PARMACLI & Alexandru STRATAN, 2019, "Determining Agriculture Production Efficiency Based On The New Assesment Tools," Economy and Sociology, The Journal Economy and Sociology, issue 2, pages 10-19.
• Hülya Boydaş Hazar & Nurgün Komşuoğlu Yılmaz, 2019, "Securitization as a Financial Tool and Its Accounting," Journal of Finance Letters (Maliye ve Finans Yazıları), Maliye ve Finans Yazıları Yayıncılık Ltd. Şti., volume 34, issue 111, pages 319-340, April, DOI: https://doi.org/10.33203/mfy.525834.
• Ayşe Demirhan, 2019, "Panel Logit Models: An Application on Banking Sector," Journal of Finance Letters (Maliye ve Finans Yazıları), Maliye ve Finans Yazıları Yayıncılık Ltd. Şti., volume 34, issue 111, pages 341-356, April, DOI: https://doi.org/10.33203/mfy.525586.
• Günay Deniz Dursun, 2019, "Analysis of Disciplinary Penalties From the Gender Position of Accounting Professional Members: 2008-2017 Period," Journal of Finance Letters (Maliye ve Finans Yazıları), Maliye ve Finans Yazıları Yayıncılık Ltd. Şti., volume 34, issue 111, pages 387-402, April, DOI: https://doi.org/10.33203/mfy.489547.
• Ali İhsan Akgün, 2019, "Relationship Between Economic Value Added (EVA) and Efficiency of Working Capital: Evidence from 2008 Global Financial Crisis Period," Journal of Finance Letters (Maliye ve Finans Yazıları), Maliye ve Finans Yazıları Yayıncılık Ltd. Şti., volume 34, issue 112, pages 95-118, October, DOI: https://doi.org/10.33203/mfy.491229.
• Veronika Fenyves & Elvira Böcskei & Zoltán Bács & Zoltán Zéman & Tibor Tarnóczi, 2019, "Analysis of the Notes to the Financial Statement Related to Balance Sheet in Case of Hungarian Information-Technology Service Companies," Scientific Annals of Economics and Business (continues Analele Stiintifice), Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, volume 66, issue 1, pages 27-39, March.
• Viorel - Costin Banta & Dana - Maria Boldeanu, 2019, "Designing Robust Sap Rollout Plan For The Erp Implementation System In Romania. Insights From The Production Company Case," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 47, pages 11-18, November.
• Valeriu Brabete & Cristian Drăgan & Daniel Goagără, 2019, "The Role Of The Integrated Reporting Process In Ensuring The Sustainability Of The Activities Carried Out By Agricultural Entities," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 47, pages 19-28, November.
• Viorel - Costin Banta, 2019, "Sap Rollout Implementation Inside Production And Distribution Company. Client Satisfaction Survey. A Case Study," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 47, pages 5-10, November.
• Maria -Andreia Iliescu (Ristea) & Marioara Avram & Nensi Xhani, 2019, "Implications Of Stock Management On The Results Of Economic Entities," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 2, issue 47, pages 129-134, December.
• Carmen-Florentina Paunescu (Petre) & Mariana Man, 2019, "Social Accounting – Base Lever Of The Organization’S Social Responsibility," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 2, issue 47, pages 195-204, December.
• Viorel - Costin Banta, 2019, "Sap Wms Implementation Module – Constraints, Risks And Issues. A Case Study From Automotive Area," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 2, issue 47, pages 35-41, December.
• Maria Mădălina Bogeanu Popa & Mariana Man, 2019, "The Impact Of The Sustainable Development’S Exigencies On The Non-Financial Reports To The Economic Entities In The Banking System," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 2, issue 47, pages 53-64, December.
• Vladan Pavlović & Goranka Knežević & Marijana Joksimović & Dušan Joksimović, 2019, "Fraud Detection in Financial Statements Applying Benford’s Law with Monte Carlo Simulation," Acta Oeconomica, Akadémiai Kiadó, Hungary, volume 69, issue 2, pages 217-239, June.
• Radu MARGINEAN, 2019, "The Efficiency Of Calculating The Costs Through Order Method In The Furniture Industry - Case Study," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 21, pages 1-2.
• Teodora Maria SUCIU (AVRAM), 2019, "Calculation And Reduction Costs In The Romanian Clothing Industry By The Direct-Costing Method," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 21, pages 1-6.
• Petronela Vultur & Dorel MateÅŸ, 2019, "Relevance Of Accounting Information In The Basis Of User Decisions - Socio-Empirical Research," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 21, pages 1-10.
• Alexandra-Gabriela Marina, 2019, "ACCOUNTING AND CULTURAL DIMENSIONS IN EUROPE AND CIS COUNTRIES REGARDING THE ADOPTION OF IFRS FOR SMEs," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 21, pages 1-2.
• Sneha Raut, 2019, "Occurrence of Occupational Fraud in Family Businesses: A Pitch," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 18, issue 1, pages 119-125, March.
• Katarzyna Kolesnik & Sylwia Silska-Gembka & Jerzy Gierusz, 2019, "The Interpretation of the Verbal Probability Expressions Used in The IFRS – The Differences Observed Between Polish and British Accounting Professionals," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 18, issue 1, pages 25-49, March.
• Belle Selene Xia & Elia Liitiainen & Ignace De Beelde, 2019, "Accounting Conservatism, Financial Reporting and Stock Returns," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 18, issue 1, pages 4-24, March.
• Georgios Kolias & Nikolaos Arnis, 2019, "The Optimal Allocation of Current Assets Using Mean-Variance Analysis," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 18, issue 1, pages 50-72, March.
• Gaurav Gupta & Stephen B. Salter & Philip A. Lewis, 2019, "Accounting Offshoring: The Role of Emotional Intelligence," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 18, issue 2, pages 145-172, June.
• Elena-Mirela Nichita, 2019, "Intangible Assets – Insights from A Literature Review," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 18, issue 2, pages 224-261, June.
• Donia Ben Amor & Salma Damak Ayadi, 2019, "The Profile of IPSAS-Adopters," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 18, issue 2, pages 262-282, June.
• Maria-Silvia Sandulescu, 2019, "Self-Serving Performance Attributions in The Letters to Shareholders: A Longitudinal Case Study," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 18, issue 2, pages 283-301, June.
• Vaiva Kiaupaite-Grusniene & Lehte Alver, 2019, "Comparability of Cash Flow Statements: Evidence from Baltic Countries," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 18, issue 3, pages 307-329, September.
• Yaser Saleh Al frijat & Ibrahim Emair Albawwat, 2019, "Values, Ethics, And Attitudes (IES 4) And Earnings Management From The Viewpoint Of the Financial Accountants at Amman Stock Exchange," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 18, issue 3, pages 379-398, September.
• Khadija Dewu & Yasser Barghathi, 2019, "The Accounting Curriculum and The Emergence of Big Data," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 18, issue 3, pages 417-442, September.
• Olga Golubeva & Michel Duljic & Ripsa Keminen, 2019, "The Impact of Liquidity Risk On Bank Profitability: Some Empirical Evidence from The European Banks Following the Introduction of Basel III Regulations," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 18, issue 4, pages 455-485, December.
• Mike Onder Kaymaz & Ozgur Kaymaz, 2019, "Learning from Oligopoly Rivalry: Implications for Business Financial Statements," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 18, issue 4, pages 509-558, December.
• Cristina Lidia Manea & Elena-Mirela Nichita & Alina Mihaela Irimescu, 2019, "Determinants of Entrepreneurship: An Examination of Entrepreneurial Perception of Students," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 18, issue 4, pages 588-613, December.
• Pall Rikhardsson & Kishore Singh & Peter Best, 2019, "Exploring Continuous Auditing Solutions and Internal Auditing: A Research Note," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 18, issue 4, pages 614-639, December.
• Ion CROITORU & Viorica NEACȘU B, 2019, "Risk Management €“ Between Necessity And Obligation," Internal Auditing and Risk Management, Athenaeum University of Bucharest, volume 53, issue 1, pages 23-32, March.
• Emilia VASILE & Ion CROITORU, 2019, "Management Control And Financial Management Within Economic Organizations," Internal Auditing and Risk Management, Athenaeum University of Bucharest, volume 56, issue 4, pages 108-117, December.
• J. P. Singh, 2019, "Hedge Accounting: An Auditor’s Perspective," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 17, issue 153, pages 106-106.
• Claudia Catalina CIOCAN, 2019, "Prudence vs. Credibility. A Formal Comparative Analysis between Romanian Accounting Regulations and IFRS," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 17, issue 153, pages 114-114.
• Edona PERJUCI & Hysen ISMAJLI & Ardiana BUNJAKU, 2019, "Adoption of International Financial Reporting Standards (IFRSs) and their Impact on Loan Terms: Kosovo Case," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 17, issue 153, pages 124-124.
• Ioan-Bogdan ROBU & Costel ISTRATE & Ionut Viorel HERGHILIGIU, 2019, "The Use of Audit Opinion in Estimating the Financial Reporting Transparency Level," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 17, issue 153, pages 1-79.
• Nicoleta FARCANE & Rodica Gabriela BLIDISEL & Ovidiu Constantin BUNGET & Alin DUMITRESCU, 2019, "Perceptions Regarding the Impact of IFRS 15 - Illustrative Examples Step by Step," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 17, issue 154, pages 283-283.
• Sinziana-Maria RINDASU, 2019, "The Security of Accounting Information – a Perception-Based Analysis of the Practitioners from Romania," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 17, issue 154, pages 298-298.
• Ioan-Bogdan ROBU & Ionut Viorel HERGHILIGIU & Bogdan BUDEANU & Sorin CHIRU, 2019, "Assessing Comparability of Accounting Information Using Panel Data Analysis," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 17, issue 155, pages 441-441.
• Stefan-Cosmin DANILA & Ioan-Bogdan ROBU, 2019, "The Influence of Cryptocurrency Bitcoin over the Romanian Capital Market," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 17, issue 155, pages 507-507.
• Elena NECHITA, 2019, "Analysis of the Relationship between Accounting and Sustainable Development. The Role of Accounting and Accounting Profession on Sustainable Development," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 17, issue 155, pages 520-520.
• Mihai CARP & Iuliana Eugenia GEORGESCU, 2019, "The Influence of Audit Opinion on the Degree of Real Earnings Management. The Case of Romanian Listed Companies," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 17, issue 156, pages 666-666.
• Ovidiu Constantin BUNGET & Anca Ioana BRINDUSE, 2019, "Connection Between Controlling Department and Management – Premise for Achieving Organizational Objectives," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 17, issue 156, pages 680-680.
• Slavko Sodan, 2019, "Fair Value Hierarchy And Earnings Volatility," Economic Thought and Practice, Department of Economics and Business, University of Dubrovnik, volume 28, issue 2, pages 567-577, december.
• Anna Kozachenko & Oleksandr Panadiy & Lina ?hudak, 2019, "Applied Aspects Of The Distribution Of Spendings For Management Accounting And Control," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", volume 5, issue 4, DOI: 10.30525/2256-0742/2019-5-4-116-121.
• Nataliia Pravdiuk & Vitalii Pokynchereda & Maryna Pravdiuk, 2019, "The Human Capital Of An Enterprise: Theory And Assessment Methodology," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", volume 5, issue 2, DOI: 10.30525/2256-0742/2019-5-2-176-183.
• Yuliia Popivniak, 2019, "Cloud-Based Accounting Software: Choice Options In The Light Of Modern International Tendencies," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", volume 5, issue 3, DOI: 10.30525/2256-0742/2019-5-3-170-177.
• Chien-Chung Chen & Hua Lee, 2019, "Rigidity of Selling, General, and Administrative Costs and Managerial Incentives to Meet Earnings Thresholds: Evidence from Conglomerates," Review of Economics & Finance, Better Advances Press, Canada, volume 15, pages 46-56, February.
• Ling Tuo & Yu (Tony) Zhang & Zhenfeng Liu & Ruixue Du, 2019, "Business Education of CEO-CFO and Annual Report Readability," Review of Economics & Finance, Better Advances Press, Canada, volume 17, pages 16-34, August.
• Kostiantyn Bezverkhyi & Svitlana Kovach & Andrii Zolkover, 2019, "Integrated Reporting: Econometric Model of Quality Assessment," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 5, pages 120-133.
• Álvaro Menéndez & Maristela Mulino, 2019, "Resultados de las empresas no financieras en 2018 y hasta el tercer trimestre de 2019," Boletín Económico, Banco de España, issue DIC.
• Álvaro Menéndez & Maristela Mulino, 2019, "Resultados de las empresas no financieras hasta el cuarto trimestre de 2018. Un avance de cierre del ejercicio," Boletín Económico, Banco de España, issue MAR.
• Álvaro Menéndez, 2019, "Resultados de las empresas no financieras en el primer trimestre de 2019," Boletín Económico, Banco de España, issue JUN.
• Álvaro Menéndez, 2019, "Resultados de las empresas no financieras hasta el segundo trimestre de 2019," Boletín Económico, Banco de España, issue SEP.
• Álvaro Menéndez, 2019, "Results of non-financial corporations to 2019 Q2," Economic Bulletin, Banco de España, issue DEC.
• Álvaro Menéndez & Maristela Mulino, 2019, "Results of non-financial corporations in 2018 and in the first three quarters of 2019," Economic Bulletin, Banco de España, issue DEC.
• Álvaro Menéndez & Maristela Mulino, 2019, "Results of non-financial corporations to 2018 Q4: preliminary year-end data," Economic Bulletin, Banco de España, issue MAR.
• Álvaro Menéndez, 2019, "Results of non-financial corporations in 2019 Q1," Economic Bulletin, Banco de España, issue JUN.
• Amira Pobrić, 2019, "Izveštavanje O Rizicima Kroz Finansijske Izveštaje Kompanija (Risk Reporting In Companies’ Financial Statements)," Ekonomske ideje i praksa, Faculty of Economics and Business, University of Belgrade, issue 32, pages 57-74, March.
• Maja Ribić & Milutin Živanović, 2019, "Implikacije Revizije Konceptualnog Okvira Za Finansijsko Izveštavanje Na Izmene Računovodstvene Regulative Povezane Sa Lizingom (Implications Of Conceptual Framework For Financial Reporting Revision O," Ekonomske ideje i praksa, Faculty of Economics and Business, University of Belgrade, issue 33, pages 25-42, June.
• Jovana Jugović, 2019, "Upravljanje Troškovima Ekološke Zaštite U Funkciji Unapređenja Konkurentnosti Preduzeća (Environmental Cost Management Used For Improving Competitiveness Of Companies)," Ekonomske ideje i praksa, Faculty of Economics and Business, University of Belgrade, issue 33, pages 43-59, June.
• Vojislav Sekerez, 2019, "Separatni Finansijski Izveštaji (Separate Financial Statements)," Ekonomske ideje i praksa, Faculty of Economics and Business, University of Belgrade, issue 34, pages 33-46, September.
• Sergey Krylov, 2019, "Theoretical Aspects of Applied Strategic After-Sales Service Analysis within Balanced Scorecard," SBS Journal of Applied Business Research (SBS-JABR), SBS Swiss Business School, volume 7, pages 35-50.
• Johannes Becker & Jonas Fooken & Melanie Steinhoff, 2019, "Behavioral Effects of Withholding Taxes on Labor Supply," Scandinavian Journal of Economics, Wiley Blackwell, volume 121, issue 4, pages 1417-1440, October, DOI: 10.1111/sjoe.12345.
• GLAVAN Roxana Florina, 2019, "The Quality Of Financial Reporting In The Context Of Adopting Ifrs," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, volume 71, issue 2, pages 65-76, September.
• ILCUS Magdalena Alina, 2019, "Responsability Centres Under Ias2/Ifrs," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, volume 71, issue 2, pages 92-102, September.
• MARINA Alexandra Gabriela, 2019, "Ifrs For Smes: Cultural Dimensions On Accounting In Central And Eastern Europe Countries," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, volume 71, issue 4, pages 72-85, December.
• Martin Telecký, 2019, "Provable Loss Analysis - Evaluation of Financial Health in Public Transportation from Accounting Viewpoint," Economics Working Papers, University of South Bohemia in Ceske Budejovice, Faculty of Economics, number 2019-01, May, revised 14 May 2019, DOI: 10.32725/ewp.2019.001.
• Marcela Hradecká, 2019, "Possibilities of identifying distortion of the calculation basis for the payment of dividend on the basis of accounting," Economics Working Papers, University of South Bohemia in Ceske Budejovice, Faculty of Economics, number 2019-02, Sep, revised 25 Sep 2019, DOI: 10.32725/ewp.2019.002.
• Benedikt Franke & Qi Gao & André Stenzel, 2019, "Can You Trust the Blockchain? The (Limited) Power of Peer-to-Peer Networks for Information Provision," CRC TR 224 Discussion Paper Series, University of Bonn and University of Mannheim, Germany, number crctr224_2019_138, Nov.
• Доц. Д-Р Али Вейсел, 2019, "Показатели Относно Противодействие На Корупцията В Нефинансовите Декларации На Предприятията," ICPA Articles, Institute of Certified Public Accountants, volume 2019, issue 2, pages 1-13.
• Vidal-Garcia Raül & Ribal Javier, 2019, "Terminal Value in SMEs: Testing the Multiple EV/EBITDA Approach," Journal of Business Valuation and Economic Loss Analysis, De Gruyter, volume 14, issue 1, pages 1-11, February, DOI: 10.1515/jbvela-2018-0012.
• Cristina Aurora BUNEA-BONTA?, 2019, "Issues On Capitalisation Of Borrowing Costs," Contemporary Economy Journal, Constantin Brancoveanu University, volume 4, issue 1, pages 132-137.
• Silviu Constantin NASTASIA & Diana Elena TOMA (NASTASIA), 2019, "Implications Of Managerial Objectives In The Pertinent Elaboration Of Accounting Information Within Companies In Romania," Contemporary Economy Journal, Constantin Brancoveanu University, volume 4, issue 1, pages 6-11.
• Mihaela Maria MIHALCEA, 2019, "The Role Of Creative Accounting In "Stimulating" Financial Performance," Contemporary Economy Journal, Constantin Brancoveanu University, volume 4, issue 1, pages 86-92.
• Izabela Diana HADA, 2019, "The Influence Of Methods Of Valuation Of Stocks At The Entity Output On Performance," Contemporary Economy Journal, Constantin Brancoveanu University, volume 4, issue 2, pages 172-180.