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

2025

• Yali Li & Gaobin Du & Yilun Lu, 2025, "Management incentives, governance, and digital transformation: effects on financial disclosure integrity," Journal of Economics and Finance, Springer;Academy of Economics and Finance, volume 49, issue 4, pages 1115-1145, December, DOI: 10.1007/s12197-025-09736-8.
• Sergey Krylov, 2025, "Applied Strategic Analysis of Learning and Growth as a New Tool for an Integrated Study of the Organization’s Activities in the Field of Learning and Growth Based on a Balanced Scorecard," Journal of the Knowledge Economy, Springer;Portland International Center for Management of Engineering and Technology (PICMET), volume 16, issue 3, pages 12258-12290, September, DOI: 10.1007/s13132-024-02417-7.
• Yunshil Cha & Bernard Wong-On-Wing, 2025, "The effect of control justification on employees’ in-role and extra-role behaviors," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, volume 36, issue 1, pages 133-161, March, DOI: 10.1007/s00187-025-00394-9.
• Efstathios Magerakis, 2025, "Industry differences and their influence on why companies retain cash: the impact of the COVID-19 pandemic," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, volume 36, issue 2, pages 205-267, June, DOI: 10.1007/s00187-025-00397-6.
• Manuela S. Macinati & Marco Giovanni Rizzo, 2025, "Navigating competing goals: examining the paradox mindset’s influence on the relationship between participative budgeting and performance," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, volume 36, issue 2, pages 315-344, June, DOI: 10.1007/s00187-025-00403-x.
• Aniek Wijayanti & Mahfud Sholihin & Ertambang Nahartyo & Supriyadi, 2025, "What do we know about the forced distribution system: a systematic literature review and opportunities for future research," Management Review Quarterly, Springer, volume 75, issue 1, pages 747-788, February, DOI: 10.1007/s11301-023-00396-8.
• I-Cheng Yeh, 2025, "A closed form formula for equity valuation model based on differential equation," OPSEARCH, Springer;Operational Research Society of India, volume 62, issue 2, pages 1039-1060, June, DOI: 10.1007/s12597-024-00833-6.
• Thuy Thi Thanh Vu & Phuong Thi Thanh Nguyen & Trang Kieu Pham & Anh Thi Kim Vu, 2025, "Nonlinear Impact of Capital Structure on Corporate Value: A Case Study of Listed Companies on the Vietnamese Stock Market," Springer Proceedings in Business and Economics, Springer, in: Nga Thi Hong Nguyen & José António C. Santos & Vijender Kumar Solanki & Anh Ngoc Mai, "Proceedings of the 5th International Conference on Research in Management and Technovation", DOI: 10.1007/978-981-97-9992-3_31.
• S. M. R. K. Samarakoon & Rudra P. Pradhan & R. P. C. R. Rajapakse & Premjit Sahoo, 2025, "From complexity to clarity: unraveling the determinants of annual report readability and tone in an emerging market," Quality & Quantity: International Journal of Methodology, Springer, volume 59, issue 5, pages 3899-3930, October, DOI: 10.1007/s11135-025-02155-1.
• Richard G. Sloan & Annika Yu Wang, 2025, "Predictable EPS growth and the performance of value investing," Review of Accounting Studies, Springer, volume 30, issue 1, pages 33-78, March, DOI: 10.1007/s11142-023-09812-6.
• Qianhua Ling & Andrea Alston Roberts, 2025, "Identical ratios: a red flag of ratio management," Review of Accounting Studies, Springer, volume 30, issue 1, pages 119-155, March, DOI: 10.1007/s11142-023-09814-4.
• Mei Cheng & Yuan Zhang & Meiling Zhao, 2025, "The role of equity underwriters in shaping corporate disclosure," Review of Accounting Studies, Springer, volume 30, issue 1, pages 247-286, March, DOI: 10.1007/s11142-023-09817-1.
• Kenneth L. Bills & Ryan Cating & Chenxi Lin & Timothy A. Seidel, 2025, "The spillover effect of SEC comment letters through audit firms," Review of Accounting Studies, Springer, volume 30, issue 1, pages 311-351, March, DOI: 10.1007/s11142-023-09819-z.
• Jenny Chu & Yuan He & Kai Wai Hui & Reuven Lehavy, 2025, "New product announcements, innovation disclosure, and future firm performance," Review of Accounting Studies, Springer, volume 30, issue 1, pages 352-383, March, DOI: 10.1007/s11142-024-09820-0.
• Musaib Ashraf, 2025, "Does automation improve financial reporting? Evidence from internal controls," Review of Accounting Studies, Springer, volume 30, issue 1, pages 436-479, March, DOI: 10.1007/s11142-024-09822-y.
• Jeremy Michels, 2025, "Retail investor trade and the pricing of earnings," Review of Accounting Studies, Springer, volume 30, issue 1, pages 575-610, March, DOI: 10.1007/s11142-024-09825-9.
• Ilia Dichev & Edward Owens, 2025, "Accrual duration," Review of Accounting Studies, Springer, volume 30, issue 1, pages 611-649, March, DOI: 10.1007/s11142-024-09826-8.
• Thomas R. Kubick & G. Brandon Lockhart & David C. Mauer, 2025, "CEO tax burden and debt contracting," Review of Accounting Studies, Springer, volume 30, issue 1, pages 738-775, March, DOI: 10.1007/s11142-024-09829-5.
• Hao Xue, 2025, "Investors’ information acquisition and the manager’s value-risk tradeoff," Review of Accounting Studies, Springer, volume 30, issue 1, pages 776-812, March, DOI: 10.1007/s11142-024-09839-3.
• Aytekin Ertan & Yun Lee & Regina Wittenberg-Moerman, 2025, "Unexpected defaults: the role of information opacity," Review of Accounting Studies, Springer, volume 30, issue 1, pages 899-949, March, DOI: 10.1007/s11142-024-09842-8.
• Xiaoli Hu & Ya Kang & Oliver Zhen Li & Yupeng Lin, 2025, "Trump election and minority CEO pessimism," Review of Accounting Studies, Springer, volume 30, issue 1, pages 950-993, March, DOI: 10.1007/s11142-024-09843-7.
• Paul Hribar & Todd Kravet & Trent Krupa, 2025, "Earnings myopia and private equity takeovers," Review of Accounting Studies, Springer, volume 30, issue 1, pages 994-1035, March, DOI: 10.1007/s11142-024-09844-6.
• Michael D. Stuart & Jing Wang & Richard H. Willis, 2025, "CEO partisan bias and management earnings forecast bias," Review of Accounting Studies, Springer, volume 30, issue 2, pages 1463-1499, June, DOI: 10.1007/s11142-024-09846-4.
• Robert Carnes, 2025, "Riding the merger wave: the gatekeeping role of auditors," Review of Accounting Studies, Springer, volume 30, issue 2, pages 2071-2133, June, DOI: 10.1007/s11142-024-09848-2.
• Christine Reitmaier & Wolfgang Schultze & Julia Vollmer, 2025, "Corporate responsibility and corporate misbehavior: are CSR reporting firms indeed responsible?," Review of Accounting Studies, Springer, volume 30, issue 2, pages 1804-1872, June, DOI: 10.1007/s11142-024-09850-8.
• Steve Lin & Grace Pownall & Assma Sawani & Changjiang Wang, 2025, "The effect of the FASB-IASB convergence project on the rules- and principles-based nature of US GAAP and IFRS," Review of Accounting Studies, Springer, volume 30, issue 2, pages 1500-1542, June, DOI: 10.1007/s11142-024-09851-7.
• Martin Gregor & Beatrice Michaeli, 2025, "Board bias, information, and investment efficiency," Review of Accounting Studies, Springer, volume 30, issue 2, pages 1432-1462, June, DOI: 10.1007/s11142-024-09853-5.
• Bidisha Chakrabarty & Pamela C. Moulton & Leonid Pugachev & Xu (Frank) Wang, 2025, "Catch me if you can: In search of accuracy, scope, and ease of fraud prediction," Review of Accounting Studies, Springer, volume 30, issue 2, pages 1268-1308, June, DOI: 10.1007/s11142-024-09854-4.
• Patricia M. Dechow & Wei Ting Loh & Annika Yu Wang, 2025, "A rating system to evaluate non-GAAP exclusion quality," Review of Accounting Studies, Springer, volume 30, issue 2, pages 1037-1098, June, DOI: 10.1007/s11142-024-09855-3.
• Brandon Gipper & Samantha Ross & Shawn X. Shi, 2025, "ESG assurance in the United States," Review of Accounting Studies, Springer, volume 30, issue 2, pages 1753-1803, June, DOI: 10.1007/s11142-024-09856-2.
• Meeok Cho & Jiwon Hyeon & Woo-Jong Lee & Hee-Yeon Sunwoo, 2025, "An empirical analysis of gender differences in asymmetric labor adjustment: evidence from Korea," Review of Accounting Studies, Springer, volume 30, issue 2, pages 1716-1752, June, DOI: 10.1007/s11142-024-09859-z.
• Shawn X. Huang & Min Kim & Maria Rykaczewski & Maria Vulcheva, 2025, "Regulation takes a back seat to business concerns: international evidence from stock exchange demutualization," Review of Accounting Studies, Springer, volume 30, issue 2, pages 1916-1967, June, DOI: 10.1007/s11142-024-09863-3.
• Bin Li & Mohan Venkatachalam, 2025, "The value of equal access to mandatory disclosure: evidence from the Great Postal Strike of 1970," Review of Accounting Studies, Springer, volume 30, issue 2, pages 1397-1431, June, DOI: 10.1007/s11142-024-09864-2.
• Zhongwen Fan & Jia Guo & Jeffrey Ng & Xiao Zhang, 2025, "Investment portfolio management to meet or beat earnings expectations," Review of Accounting Studies, Springer, volume 30, issue 2, pages 2134-2183, June, DOI: 10.1007/s11142-024-09867-z.
• Partha Mohanram & Wei Sun & Baohua Xin & Jigao Zhu, 2025, "Does financial information presentation format matter? Evidence from Chinese firms’ reporting of research and development expense," Review of Accounting Studies, Springer, volume 30, issue 2, pages 1638-1682, June, DOI: 10.1007/s11142-024-09868-y.
• Joana C. Fontes & Argyro Panaretou & Catherine Shakespeare, 2025, "Accounting choice in measurement and comparability: an examination of the effect of the fair value option," Review of Accounting Studies, Springer, volume 30, issue 2, pages 1592-1637, June, DOI: 10.1007/s11142-025-09869-5.
• Jennifer Altamuro & Lucy Huajing Chen & Yiwen Li, 2025, "Are U.S. GAAP-based and IFRS-based accounting amounts more comparable after the revised lease standards? Evidence from ASC 842 and IFRS 16," Review of Accounting Studies, Springer, volume 30, issue 3, pages 2673-2723, September, DOI: 10.1007/s11142-025-09874-8.
• Matthew Kubic, 2025, "The benefits of article 11 pro forma disclosure," Review of Accounting Studies, Springer, volume 30, issue 3, pages 2768-2821, September, DOI: 10.1007/s11142-025-09877-5.
• Stephanie A. Sikes & Robert E. Verrecchia, 2025, "Aggregate corporate tax avoidance and cost of capital," Review of Accounting Studies, Springer, volume 30, issue 3, pages 2868-2921, September, DOI: 10.1007/s11142-025-09879-3.
• Jenny Xinjiao Guan & Emily Shafron & Kangtao Ye & Wenzi Zhuang, 2025, "Is accounting the English language of business? The role of language in IFRS adoption and information loss," Review of Accounting Studies, Springer, volume 30, issue 3, pages 2963-3020, September, DOI: 10.1007/s11142-025-09881-9.
• Khrystyna Bochkay & Jeffrey Hales & George Serafeim, 2025, "Disclosure standards and communication norms: evidence of voluntary sustainability standards as a coordinating device for capital markets," Review of Accounting Studies, Springer, volume 30, issue 3, pages 3021-3064, September, DOI: 10.1007/s11142-025-09882-8.
• Tyler J. Kleppe, 2025, "Do companies realize operational benefits from engaging a competitor’s former auditor?," Review of Accounting Studies, Springer, volume 30, issue 3, pages 3065-3109, September, DOI: 10.1007/s11142-025-09883-7.
• Jessica A. Nylen & Daniel D. Wangerin & Karla M. Zehms, 2025, "Do key audit matter disclosures about M&A transactions predict future performance?," Review of Accounting Studies, Springer, volume 30, issue 3, pages 2264-2311, September, DOI: 10.1007/s11142-025-09896-2.
• Sophia Zhengzi Li & Zeyao Luan, 2025, "News-based investor disagreement and stock returns," Review of Accounting Studies, Springer, volume 30, issue 3, pages 2312-2375, September, DOI: 10.1007/s11142-025-09897-1.
• Min Park & Tzachi Zach, 2025, "Analysts’ forecasting models and uncertainty about the past," Review of Accounting Studies, Springer, volume 30, issue 3, pages 2376-2418, September, DOI: 10.1007/s11142-025-09898-0.
• Jonas Heese & Albert Shin & Charles C. Y. Wang, 2025, "Variable leases under ASC 842: first evidence on properties and consequences," Review of Accounting Studies, Springer, volume 30, issue 3, pages 2218-2263, September, DOI: 10.1007/s11142-025-09899-z.
• Charles G. McClure & Shawn X. Shi & Edward M. Watts, 2025, "Information acquisition costs and price informativeness: global evidence," Review of Accounting Studies, Springer, volume 30, issue 3, pages 2468-2507, September, DOI: 10.1007/s11142-025-09906-3.
• Daniel P. Lynch & Aaron Mandell & Linette M. Rousseau, 2025, "The consequences of expanded audit reporting: implications of tax key audit matters for tax attribute valuation and auditor-provided tax services," Review of Accounting Studies, Springer, volume 30, issue 4, pages 3894-3953, December, DOI: 10.1007/s11142-025-09884-6.
• Darren Bernard & Nicole L. Cade & Elizabeth H. Connors & Ties Kok, 2025, "Descriptive evidence on small business managers’ information choices," Review of Accounting Studies, Springer, volume 30, issue 4, pages 3254-3294, December, DOI: 10.1007/s11142-025-09885-5.
• S. P. Kothari & Bryce Schonberger & Charles Wasley & Jason J. Xiao, 2025, "The first half-century of empirical capital markets research in accounting in pictures," Review of Accounting Studies, Springer, volume 30, issue 4, pages 3111-3176, December, DOI: 10.1007/s11142-025-09887-3.
• Ashiq Ali & Zhongwen Fan & Siman Li, 2025, "Air pollution and managers’ forecasting ability," Review of Accounting Studies, Springer, volume 30, issue 4, pages 3464-3513, December, DOI: 10.1007/s11142-025-09895-3.
• Jannis Bischof & Nicolas Rudolf, 2025, "Manager characteristics and the informativeness of banks’ loan loss provisioning," Review of Accounting Studies, Springer, volume 30, issue 4, pages 3677-3718, December, DOI: 10.1007/s11142-025-09905-4.
• Hailey B. Ballew & Amy G. Sheneman, 2025, "Regulatory consulting and banks’ financial reporting quality: evidence from the Dodd-Frank Act," Review of Accounting Studies, Springer, volume 30, issue 4, pages 3719-3764, December, DOI: 10.1007/s11142-025-09907-2.
• Max Göttsche & Paul A. Griffin & Florian Habermann & Frank Schiemann & Theresa Spandel, 2025, "A double-edged sword: materiality classifications of sustainability topics," Review of Accounting Studies, Springer, volume 30, issue 4, pages 3596-3639, December, DOI: 10.1007/s11142-025-09908-1.
• Eva Labro & Jochen Pierk, 2025, "Accounting regulation in the European Union," Review of Accounting Studies, Springer, volume 30, issue 4, pages 3177-3217, December, DOI: 10.1007/s11142-025-09909-0.
• Matthew S. Ege & Andrew J. Imdieke & Sarah B. Stuber, 2025, "The use of client-engaged specialists to support opportunistic estimates: evidence from the insurance industry," Review of Accounting Studies, Springer, volume 30, issue 4, pages 3954-3995, December, DOI: 10.1007/s11142-025-09910-7.
• Chris E. Hogan & Sarah E. Stein & Sarah B. Stuber, 2025, "Moving toward consensus: an examination of trends in investment fair values," Review of Accounting Studies, Springer, volume 30, issue 4, pages 3857-3893, December, DOI: 10.1007/s11142-025-09911-6.
• Badrinath Kottimukkalur & Suresh Nallareddy & Mohan Venkatachalam, 2025, "The changing macroeconomic information content of aggregate earnings," Review of Accounting Studies, Springer, volume 30, issue 4, pages 3387-3420, December, DOI: 10.1007/s11142-025-09920-5.
• Isabel-María García-Sánchez & Nicola Raimo & Filippo Vitolla & Beatriz Aibar-Guzmán, 2025, "Does human-oriented governance foster labor and human rights disclosure?," Review of Managerial Science, Springer, volume 19, issue 10, pages 3073-3109, October, DOI: 10.1007/s11846-025-00843-8.
• Liuyang Ren & Xi Zhong, 2025, "Birds of the same feather: CEO-CFO surname ties and corporate accounting information comparability," Review of Managerial Science, Springer, volume 19, issue 5, pages 1317-1346, May, DOI: 10.1007/s11846-024-00793-7.
• Federico Bertacchini & Alessandro Giovanni Grasso & Ennio Lugli & Ivan Russo, 2025, "Minibond and earnings management: leveraging the signaling effect of minibond listing," Review of Managerial Science, Springer, volume 19, issue 5, pages 1381-1410, May, DOI: 10.1007/s11846-024-00796-4.
• Robert Ullmann & Sophia Wörle, 2025, "Strategic management of tax disclosure: asymmetric timeliness of tax footnote modifications," Review of Managerial Science, Springer, volume 19, issue 8, pages 2327-2372, August, DOI: 10.1007/s11846-024-00812-7.
• Ahmed Hassanein & Khaldoon Albitar, 2025, "An inverted U-shaped relationship between reporting risk information and corporate value: evidence from the UK," Review of Managerial Science, Springer, volume 19, issue 9, pages 2833-2866, September, DOI: 10.1007/s11846-024-00832-3.
• Subarna Rani Das & Md. Ibrahim Molla, 2025, "COVID-19 and firm performance: empirical evidence from Bangladesh," SN Business & Economics, Springer, volume 5, issue 6, pages 1-18, June, DOI: 10.1007/s43546-025-00811-0.
• Cheng-Wen Lee & Pei-Tong Liu, 2025, "Employee Ethics and Corporate Governance: Evaluating Internal Whistleblowing Mechanisms," Journal of Applied Finance & Banking, SCIENPRESS Ltd, volume 15, issue 2, pages 1-3.
• Cheng-Wen Lee & Yutzu Hu & Kuen-Chang Lee, 2025, "Integrating DEMATEL and ANP to Prioritize RPA Success Determinants in Small and Medium-Sized Accounting Practices," Journal of Applied Finance & Banking, SCIENPRESS Ltd, volume 15, issue 6, pages 1-4.
• Jana Ladvenicová & Iveta Košovská & Monika Hudáková, 2025, "Financial performance of SMEs wineries in Slovakia: DuPont decomposition analysis," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 12, issue 3, pages 22-33, March, DOI: 10.9770/k7382535877.
• Osama Hamad Alowaimer, 2025, "The impact of oil price volatility on financial performance of Saudi firms," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 12, issue 3, pages 326-340, March, DOI: 10.9770/z6586657958.
• Lenka Hudáková Stašová, 2025, "Cost calculations in the construction sector: evidence from the Slovak Republic and the Czech Republic," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 12, issue 4, pages 10-24, June, DOI: 10.9770/d8638347424.
• Ana-Carolina Cojocaru (Bărbieru) & Ana-Carolina Cojocaru (Bărbieru) & Anastasia Mihaila & Anastasia Mihaila & Anatol Melega & Victor Cojocaru & Victor Cojocaru, 2025, "Impact of ESG performance on the quality of CSR reporting," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 13, issue 1, pages 131-142, September, DOI: 10.9770/m4435725994.
• Xiang Hui & Bingxiang Li & Mingmin Li, 2025, "Asset-light construction of technology-driven startups: insights from case studies in China," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 13, issue 1, pages 210-231, September, DOI: 10.9770/q9366935644.
• Mircea Epure & Serhat Hasancebi, 2025, "The opaque scorecard: Environmental, social and financial information during a crisis," Economics Working Papers, Department of Economics and Business, Universitat Pompeu Fabra, number 1932, Dec.
• BERISHVILI, Vakhtang & MAMEDOVA, Sevinji, 2025, "The Relationship Between Risk Management And Firm Performance - Evidence From The Georgian Manufacturing Industry," Studii Financiare (Financial Studies), Centre of Financial and Monetary Research "Victor Slavescu", volume 29, issue 1, pages 19-40, March.
• Marisa Agostini & Daria Arkhipova & Marco Fasan & Silvia Panfilo, 2025, "Unpacking ESG Risk Disclosure Determinants: The Role of Stakeholder, Shareholder, and Managerial Influence," Working Papers, Venice School of Management - Department of Management, Università Ca' Foscari Venezia, number 05, May.
• Angela Nativio, 2025, "Impact She Wrote: Genres of Narrative Accounting in the Cultural Sector," Working Papers, Venice School of Management - Department of Management, Università Ca' Foscari Venezia, number 09, Oct.
• Ayoola AzeezOLAOYE, 2025, "Poverty Alleviation, Education Enrollment, Access to Healthcare and Human Development: Analysis of Nigeria’s Sustainable Development Goals," Business & Management Compass, University of Economics Varna, issue 1, pages 32-42.
• Petrová Pavlína, 2025, "Changes in the Business Valuation Process and Accounting with Regard to Digitalisation and Automation of Processes," Acta Academica Karviniensia, Sciendo, volume 25, issue 2, pages 32-42, DOI: 10.25142/aak.2025.010.
• Nita Bartłomiej & Kaczmarczyk Angelika, 2025, "Perception of Financial Security in Assessing Business Continuity by SMEs in Poland," Central European Economic Journal, Sciendo, volume 12, issue 59, pages 243-259, DOI: 10.2478/ceej-2025-0015.
• Alroud Shaher Falah, 2025, "Digital Transformation as a Moderator: A Study of the Impacts of Sustainability Reporting Disclosure on Financial Reporting Quality in the Jordanian Banking Sector," Economics, Sciendo, volume 13, issue 2, pages 389-413, DOI: 10.2478/eoik-2025-0046.
• Al-Nimer Munther, 2025, "Green HRM as a Mediator: Strategic Management Accounting and Environmental Performance in the Jordanian Industry," Economics, Sciendo, volume 13, issue 3, pages 1-25, DOI: 10.2478/eoik-2025-0053.
• Zureigat Bilal Nayef & Alhanatleh Hasan & Alghizzawi Mahmoud & Alrifae Abdallah Ali Mohammad, 2025, "Role of Digital Technologies Based on Cybersecurity Awareness in Enhancing Firms’ Performance: Digital Accounting Systems Setting," Economics, Sciendo, volume 13, issue 3, pages 375-396, DOI: 10.2478/eoik-2025-0070.
• Agrawal Reena & Saxena Charu & Thakur Pratibha, 2025, "Identification of key enablers and assesment of the inter-relationship of household financial resilience in southwest Asian nations," Financial Internet Quarterly (formerly e-Finanse), Sciendo, volume 21, issue 2, pages 74-88, DOI: 10.2478/fiqf-2025-0012.
• Alverina Jessica Clara & Rudiawarni Felizia Arni & Harindahyani Senny, 2025, "Earnings Quality and Stock Crash Risk: A Study in Indonesia," Folia Oeconomica Stetinensia, Sciendo, volume 25, issue 2, pages 1-23, DOI: 10.2478/foli-2025-0020.
• Belidan Mohamed Anas & Baghad Halima, 2025, "Sustainability Accounting Research in the MENA Region: A Bibliometric Review," Folia Oeconomica Stetinensia, Sciendo, volume 25, issue 2, pages 24-47, DOI: 10.2478/foli-2025-0021.
• Bernal Arkadiusz & Białek-Jaworska Anna, 2025, "Lower trade credit payment delays as a result of exclusion from tax deductible expenses," International Journal of Management and Economics, Warsaw School of Economics, Collegium of World Economy, volume 61, issue 5, pages 42-55, DOI: 10.2478/ijme-2025-0020.
• Bąk Melania & Strojek-Filus Marzena & Bąk Andrzej, 2025, "Assessment of environmental information usefulness by non-financial report preparers. Evidence from Poland," International Journal of Management and Economics, Warsaw School of Economics, Collegium of World Economy, volume 61, issue 5, pages 68-78, DOI: 10.2478/ijme-2025-0018.
• Chamera Klaudia Olga, 2025, "Introduction to the assessment of the quality of non-financial reports of banks in the context of WIG-ESG index membership," Journal of Economics and Management, Sciendo, volume 47, issue 1, pages 189-210, DOI: 10.22367/jem.2025.47.08.
• Eferakeya Idowu, 2025, "Does environmental uncertainty influence the application of strategic management accounting? An investigation of listed manufacturing firms in Nigeria," Journal of Economics and Management, Sciendo, volume 47, issue 1, pages 355-384, DOI: 10.22367/jem.2025.47.14.
• Katutytė Silva & Zinkevičienė Danutė, 2025, "The Impact of Real Earnings Management on Investment Efficiency in the Nasdaq Baltic Listed Companies," Management Theory and Studies for Rural Business and Infrastructure Development, Sciendo, volume 47, issue 3, pages 336-351, DOI: 10.15544/mts.2025.27.
• Horvat Robert & Pučko Nika, 2025, "Assessing the Impact of Accounting Perceptions on Accounting Major Choice Based on Students’ Personal Characteristics," Naše gospodarstvo/Our economy, Sciendo, volume 71, issue 1, pages 50-62, DOI: 10.2478/ngoe-2025-0005.
• Sarpong-Oti William & Gholipour Hassan F. & Marzuki Jufri & Chege Fredrick, 2025, "A-Reits Value Relevance of Performance Measures: Net Income, Funds from Operations and Fair Value of Investment Property," Real Estate Management and Valuation, Sciendo, volume 33, issue 3, pages 1-10, DOI: 10.2478/remav-2025-0021.
• Müller Camelia-Ancuța, 2025, "Is Accounting Education Keeping Pace with Contemporary Challenges? A Comparative Study of Publications," Studia Universitatis Babeș-Bolyai Oeconomica, Sciendo, volume 70, issue 1, pages 1-32, DOI: 10.2478/subboec-2025-0001.
• Floriańczyk Zbigniew & Figiel Szczepan & Juchniewicz Monika & Vrolijk Hans, 2025, "Transformation of the FADN into the FSDN: A Process Driven By Needs for Improved Agricultural Policy Evaluation," Zagadnienia Ekonomiki Rolnej / Problems of Agricultural Economics, Sciendo, volume 385, issue 4, pages 1-23, DOI: 10.30858/zer/215504.
• Zhoujie Weng & Yimai Dong, 2025, "Common institutional ownership and corporate excess leverage: Evidence from China," International Journal of Financial Engineering (IJFE), World Scientific Publishing Co. Pte. Ltd., volume 12, issue 04, pages 1-31, December, DOI: 10.1142/S2424786325500240.
• Qiuhong Zhao & Donald R. Deis, 2025, "Bank Holding Companies’ Earnings Management Leading Up To Regulatory Changes After The 2007–2009 Global Financial Crisis," Journal of Financial Management, Markets and Institutions (JFMMI), World Scientific Publishing Co. Pte. Ltd., volume 13, issue 02, pages 1-28, December, DOI: 10.1142/S2282717X25500057.
• Tam Phan Huy & Tuyet Pham Hong & An Bui Nguyen Quoc, 2025, "Leveraging Tree-based Machine Learning for Predicting Earnings Management," Journal of International Commerce, Economics and Policy (JICEP), World Scientific Publishing Co. Pte. Ltd., volume 16, issue 02, pages 1-20, June, DOI: 10.1142/S1793993325500085.
• Brian M. Burnett & Al (Aloke) Ghosh & Lingfei Kong, 2025, "Reporting Quality and Stock Returns of de-SPAC Mergers," Quarterly Journal of Finance (QJF), World Scientific Publishing Co. Pte. Ltd., volume 15, issue 03, pages 1-35, September, DOI: 10.1142/S2010139225500077.
• Williams Kwasi Peprah & Herimamy Rafaliniony & Patricia Peprah, 2025, "A Longitudinal Study of the Impact of the COVID-19 Pandemic on the Managerial Effectiveness of the “Magnificent Seven†Stocks Firms: An Economic Value-Added Approach," Review of Pacific Basin Financial Markets and Policies (RPBFMP), World Scientific Publishing Co. Pte. Ltd., volume 28, issue 01, pages 1-18, March, DOI: 10.1142/S0219091524500358.
• Khaled A. Abdulsalam & Saud A. Althaqeb & Yahya B. Abdullah, 2025, "Stock Ownership Guidelines and Corporate Credit Ratings," Review of Pacific Basin Financial Markets and Policies (RPBFMP), World Scientific Publishing Co. Pte. Ltd., volume 28, issue 02, pages 1-37, June, DOI: 10.1142/S0219091525500067.
• Sam Islam & Ahmad A. Alahmad, 2025, "Interim Versus Fourth Quarters: Earnings Threshold Management Using Real Activity," Review of Pacific Basin Financial Markets and Policies (RPBFMP), World Scientific Publishing Co. Pte. Ltd., volume 28, issue 02, pages 1-41, June, DOI: 10.1142/S0219091525500079.
• Dong Drew Li & Zheng Cheng & Wenguang Lin & Wentao Wu & Yunshu Tang, 2025, "Is Adopting the Risk-based Approach another Dimension of Auditor Industry Specialization? Evidence from a Partial Mediation Analysis in Integrated Audit Settings," Review of Pacific Basin Financial Markets and Policies (RPBFMP), World Scientific Publishing Co. Pte. Ltd., volume 28, issue 03, pages 1-45, September, DOI: 10.1142/S0219091524500334.
• Saira Yamin & Saqib Gulzar, 2025, "Multiples And Stock Price, New Approach For Relative Valuation Through Neural Network," The Singapore Economic Review (SER), World Scientific Publishing Co. Pte. Ltd., volume 70, issue 04, pages 953-971, June, DOI: 10.1142/S0217590820480045.
• Jianqun Xi & He Xiao, 2025, "CEO Early-Life Disaster Experience and Tax Avoidance: Chinese Evidence," The International Journal of Accounting (TIJA), World Scientific Publishing Co. Pte. Ltd., volume 60, issue 01, pages 1-38, March, DOI: 10.1142/S1094406024500069.
• Siyi Li & Theodore Sougiannis & Sophia I. Wang, 2025, "Mandatory IFRS Adoption and the Usefulness of Accounting Information in Predicting Future Earnings and Cash Flows," The International Journal of Accounting (TIJA), World Scientific Publishing Co. Pte. Ltd., volume 60, issue 01, pages 1-51, March, DOI: 10.1142/S1094406024500161.
• Ruzhou Wang & Chensong Ma & Xuanli Wang, 2025, "Principle-Based Standards and Analyst Forecasts: Evidence from China," The International Journal of Accounting (TIJA), World Scientific Publishing Co. Pte. Ltd., volume 60, issue 01, pages 1-48, March, DOI: 10.1142/S1094406024500203.
• Michael Neel, 2025, "Country-Level Loss Aversion and the Market Response to Earnings News," The International Journal of Accounting (TIJA), World Scientific Publishing Co. Pte. Ltd., volume 60, issue 01, pages 1-51, March, DOI: 10.1142/S1094406024500215.
• John X. Jiang & David S. Koo & Isabel Y. Wang, 2025, "The Road Not Taken: Evaluating the Consequences of the United States’ Nonadoption of IFRS in 2012," The International Journal of Accounting (TIJA), World Scientific Publishing Co. Pte. Ltd., volume 60, issue 02, pages 1-40, June, DOI: 10.1142/S1094406025300023.
• Jin Jiang & Xiangyun Lu & Jason Xiao & Rui Ye, 2025, "Hedging, Hedge Accounting, and Stock Price Crash Risk: Evidence from China," The International Journal of Accounting (TIJA), World Scientific Publishing Co. Pte. Ltd., volume 60, issue 02, pages 1-45, June, DOI: 10.1142/S1094406025430012.
• Mohamed Hegazy & Karim Hegazy & Mohamed Basuony, 2025, "Global Professional Service Networks and their Members: Global Interactions and Cooperation or Lone Wolves for Autonomy?," The International Journal of Accounting (TIJA), World Scientific Publishing Co. Pte. Ltd., volume 60, issue 02, pages 1-35, June, DOI: 10.1142/S1094406025500015.
• Martien Lubberink, 2025, "Bank Accounting, Bank Regulation, and Capital Requirements: A Review," The International Journal of Accounting (TIJA), World Scientific Publishing Co. Pte. Ltd., volume 60, issue 03, pages 1-67, September, DOI: 10.1142/S1094406025300011.
• Nan-Ting Kuo & Ya-Guang Du & Cheng-Few Lee, 2025, "Does Tax Enforcement Have a Spillover Effect on Qualitative Disclosure? Evidence From Tone Management in the MD&A," The International Journal of Accounting (TIJA), World Scientific Publishing Co. Pte. Ltd., volume 60, issue 03, pages 1-39, September, DOI: 10.1142/S1094406025500027.
• Mohamed Janahi & Yuval Millo & Georgios Voulgaris, 2025, "Ethnic Diversity and Monitoring Effectiveness of the Board: Evidence from Banks," The International Journal of Accounting (TIJA), World Scientific Publishing Co. Pte. Ltd., volume 60, issue 03, pages 1-48, September, DOI: 10.1142/S1094406025500052.
• Ahmed Saleh & Yasser Eliwa & Ahmed Aboud, 2025, "Does Mandating CSR Reporting in the EU Generate Horizontal Spillovers?," The International Journal of Accounting (TIJA), World Scientific Publishing Co. Pte. Ltd., volume 60, issue 04, pages 1-43, December, DOI: 10.1142/S1094406024400018.
• Yi Gong & Mark Wilson & Lijuan Zhang, 2025, "Shocks to CEO Political Alignment and Corporate Social Responsibility: Evidence from the 2008 and 2016 Presidential Elections," The International Journal of Accounting (TIJA), World Scientific Publishing Co. Pte. Ltd., volume 60, issue 04, pages 1-48, December, DOI: 10.1142/S1094406024400043.
• Andreas Charitou & Aaron Yoon, 2025, "Accounting and Corporate Sustainability: Evolution, Evidence, and Future Directions," The International Journal of Accounting (TIJA), World Scientific Publishing Co. Pte. Ltd., volume 60, issue 04, pages 1-11, December, DOI: 10.1142/S1094406025020020.
• Joon Seok Moon, 2025, "Differential Impact of Philanthropic Versus Dual-Purpose Corporate Social Responsibility Initiatives," The International Journal of Accounting (TIJA), World Scientific Publishing Co. Pte. Ltd., volume 60, issue 04, pages 1-41, December, DOI: 10.1142/S1094406025400013.
• Hiroshi Obata & Fumiko Hiki (ed.), 2025, "Revenue Management Theory and Practice:Theoretical and Empirical Research," World Scientific Books, World Scientific Publishing Co. Pte. Ltd., number 13695, ISBN: ARRAY(0x638fabb8), March.
• Christopher E C Gan & Nirosha Hewa-Wellalage & Ahmed Imran Hunjra (ed.), 2025, "Digital Banking and Finance:A Handbook," World Scientific Books, World Scientific Publishing Co. Pte. Ltd., number q0479, ISBN: ARRAY(0x62bc1fb0), March.
• Shan Jin & Christopher Gan, 2025, "FinTech: The Digital Era of the Financial Industry," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 1, in: Christopher E C Gan & Nirosha Hewa-Wellalage & Ahmed Imran Hunjra, "Digital Banking and Finance A Handbook".
• Muhammad Azam & Irfan Channi & Muhammad Haroon, 2025, "Role of Digital Technology in the Financial Industry," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 2, in: Christopher E C Gan & Nirosha Hewa-Wellalage & Ahmed Imran Hunjra, "Digital Banking and Finance A Handbook".
• Muhammad Shahzad Ijaz & Mushtaq Hussain Khan & Ujala Siddique, 2025, "Impact of Digital Finance on Global Climate Change: Sectoral Evidence," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 3, in: Christopher E C Gan & Nirosha Hewa-Wellalage & Ahmed Imran Hunjra, "Digital Banking and Finance A Handbook".
• Runguo Xu, 2025, "How Does Financial Inclusion Affect Bank Stability in Emerging Economies?," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 4, in: Christopher E C Gan & Nirosha Hewa-Wellalage & Ahmed Imran Hunjra, "Digital Banking and Finance A Handbook".
• Jatin Kumar Jaiswal & Dharen Kumar Pandey, 2025, "Navigating the Digital Finance Landscape Amid COVID-19: A Bibliometric Analysis," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 5, in: Christopher E C Gan & Nirosha Hewa-Wellalage & Ahmed Imran Hunjra, "Digital Banking and Finance A Handbook".
• Mahnoor Hanif & Bushra Zulfiqar & Rashid Mehmood & Bushra Bibi, 2025, "A Review on the Digital Finance Revolution, Trends and Global Impacts," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 6, in: Christopher E C Gan & Nirosha Hewa-Wellalage & Ahmed Imran Hunjra, "Digital Banking and Finance A Handbook".
• Jamaltul Nizam Bin Shamsuddin & Christopher Gan & Dao Le Trang Anh, 2025, "Digital Innovation in Insurance," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 7, in: Christopher E C Gan & Nirosha Hewa-Wellalage & Ahmed Imran Hunjra, "Digital Banking and Finance A Handbook".
• Vikesh Kumar & Gul Afshan & Adnan Manzoor & Mansoor Ahmed Khuhro & Muhammad Hussain, 2025, "Big Data Applications in Banks: Systematic Review and Future Research Agenda," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 8, in: Christopher E C Gan & Nirosha Hewa-Wellalage & Ahmed Imran Hunjra, "Digital Banking and Finance A Handbook".
• Tanveer Bagh & Mirza Muhammad Naseer & Kainat Iftikhar, 2025, "Digital Assets in Disarray: Unraveling Herd Behavior Amid COVID-19 and the Russia–Ukraine War," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 9, in: Christopher E C Gan & Nirosha Hewa-Wellalage & Ahmed Imran Hunjra, "Digital Banking and Finance A Handbook".
• Muhammad Arslan & Akmal Shahzad & Anum Shafique & Wajid Shakeel Ahmed, 2025, "Forecasting Bitcoin: A Comparative Analysis of Traditional versus Machine Learning Approach," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 10, in: Christopher E C Gan & Nirosha Hewa-Wellalage & Ahmed Imran Hunjra, "Digital Banking and Finance A Handbook".
• Muhammad A. Cheema & Kenneth R. Szulczyk & Elie Bouri, 2025, "Does Economic Policy Uncertainty Predict Cryptocurrency Returns?," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 11, in: Christopher E C Gan & Nirosha Hewa-Wellalage & Ahmed Imran Hunjra, "Digital Banking and Finance A Handbook".
• Vusani Moyo & Ayodeji Michael Obadire, 2025, "Valuation of Bank Shares in the Digital Age: A Case Study of a South African Bank," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 12, in: Christopher E C Gan & Nirosha Hewa-Wellalage & Ahmed Imran Hunjra, "Digital Banking and Finance A Handbook".
• Muhammad Azam & Imran Lohdi & Muhammad Haroon & Hammad Ali, 2025, "Exploring the Intersection of Corporate Governance and Digital Finance: Risks, Rewards and Policy Ramifications," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 13, in: Christopher E C Gan & Nirosha Hewa-Wellalage & Ahmed Imran Hunjra, "Digital Banking and Finance A Handbook".
• Asad Abbas & Ghulam Hussain Khan Zaigham & Arslan Ali Raza, 2025, "Assets Tokenization: Prospects and Challenges," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 14, in: Christopher E C Gan & Nirosha Hewa-Wellalage & Ahmed Imran Hunjra, "Digital Banking and Finance A Handbook".
• Bushra Zulfiqar & Faten Moussa & Mahnoor Hanif, 2025, "The Future of Money: A Review on Central Bank Digital Currencies," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 15, in: Christopher E C Gan & Nirosha Hewa-Wellalage & Ahmed Imran Hunjra, "Digital Banking and Finance A Handbook".
• Yi Zhou, 2025, "How Does Digital Financial Inclusion Influence Bank Innovation Capability in China? Evidence from a Risk-Taking Perspective," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 16, in: Christopher E C Gan & Nirosha Hewa-Wellalage & Ahmed Imran Hunjra, "Digital Banking and Finance A Handbook".
• Hiroshi Obata, 2025, "Theoretical Foundations of Revenue Management," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 1, in: Hiroshi Obata & Fumiko Hiki, "REVENUE MANAGEMENT THEORY AND PRACTICE Theoretical and Empirical Research".
• Fumiko Hiki, 2025, "Revenue Management for Customer Success," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 2, in: Hiroshi Obata & Fumiko Hiki, "REVENUE MANAGEMENT THEORY AND PRACTICE Theoretical and Empirical Research".
• Hiroto Kataoka, 2025, "Revenue Management, Product Costing, and Servitization," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 3, in: Hiroshi Obata & Fumiko Hiki, "REVENUE MANAGEMENT THEORY AND PRACTICE Theoretical and Empirical Research".
• Akimichi Aoki, 2025, "The Role of Customer Management Accounting for the Effective Implementation of Revenue Management," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 4, in: Hiroshi Obata & Fumiko Hiki, "REVENUE MANAGEMENT THEORY AND PRACTICE Theoretical and Empirical Research".
• Juhyeok Jang, 2025, "Impact of Hotel Service Quality on Revisit Intention during COVID-19," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 5, in: Hiroshi Obata & Fumiko Hiki, "REVENUE MANAGEMENT THEORY AND PRACTICE Theoretical and Empirical Research".
• Yoshiteru Minagawa, 2025, "Developing a Profitable New Product with Value-Based Pricing and Target Pricing," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 6, in: Hiroshi Obata & Fumiko Hiki, "REVENUE MANAGEMENT THEORY AND PRACTICE Theoretical and Empirical Research".
• Risa Asaishi, 2025, "Pricing Capability for Revenue Management," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 7, in: Hiroshi Obata & Fumiko Hiki, "REVENUE MANAGEMENT THEORY AND PRACTICE Theoretical and Empirical Research".
• Zhi Wang, 2025, "Lead Time Reduction and Revenue Management: Case Study on A-One Seimitsu Inc," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 8, in: Hiroshi Obata & Fumiko Hiki, "REVENUE MANAGEMENT THEORY AND PRACTICE Theoretical and Empirical Research".
• Asako Kimura, 2025, "Revisiting Revenue Drivers: Accounting and Marketing for Sustainability Development," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 9, in: Hiroshi Obata & Fumiko Hiki, "REVENUE MANAGEMENT THEORY AND PRACTICE Theoretical and Empirical Research".
• Shinnosuke Hara, 2025, "Revenue Management in Crisis: The Case of the Airline Industry," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 10, in: Hiroshi Obata & Fumiko Hiki, "REVENUE MANAGEMENT THEORY AND PRACTICE Theoretical and Empirical Research".
• Keita Inoue, 2025, "The Use of Revenue Management Techniques in Performance Management: A Case Study of Servitized Firms," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 11, in: Hiroshi Obata & Fumiko Hiki, "REVENUE MANAGEMENT THEORY AND PRACTICE Theoretical and Empirical Research".
• Kozo Suzuki, 2025, "Management for the Long-Term Sustainability of Companies as Practiced by Merchants in Edo: Elementary Revenue Drivers in Eighteenth-Century Japan," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 12, in: Hiroshi Obata & Fumiko Hiki, "REVENUE MANAGEMENT THEORY AND PRACTICE Theoretical and Empirical Research".
• Eichfelder, Sebastian & Knaisch, Jonas David & Schneider, Kerstin, 2025, "Bonus depreciation as instrument for structural economic policy: Effects on investment and asset structure," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 288.
• Blaufus, Kay & Bock, Julian & Peuthert, Benjamin, 2025, "What drives the use of aggressive conforming and nonconforming tax avoidance strategies? New evidence on the tax strategies' substitutive relationship," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 296.
• Amberger, Harald & Stocken, Phillip C., 2025, "Management reputation for credible financial reporting," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 301.
• Horn, Andreas & Berkmüller, Ruth & Bokelmann, Monika & Gerk, Alexander-Michael & Heldmann, Jan & Knauer, Miriam & Naji, Fatah & Rath, Simon & Sperling, Franziska & Wagner, Johanna, 2025, "Sustainability in the German economy – A comparison of understanding, measures and reporting between SMEs and large companies," Bayreuth Working Papers on Finance, Accounting and Taxation (FAcT-Papers), University of Bayreuth, Chair of Finance and Banking, number 2025-01.
• Agrawal, Sonakshi & Liu, Lisa Yao & Rajgopal, Shivaram & Sridharan, Suhas A. & Yan, Yifan & Yohn, Teri Lombardi, 2025, "ESG ratings of ESG index providers," Working Papers, The University of Chicago Booth School of Business, George J. Stigler Center for the Study of the Economy and the State, number 363.
• Andres, Christian & Brochet, François & Limbach, Peter & Schumacher, Nicola, 2025, "Sell-side analysts with accounting experience," CFR Working Papers, University of Cologne, Centre for Financial Research (CFR), number 25-04.
• Hess, Dieter & Simon, Frederik & Weibels, Sebastian, 2025, "Interpretable machine learning for earnings forecasts: Leveraging high-dimensional financial statement data," CFR Working Papers, University of Cologne, Centre for Financial Research (CFR), number 25-06.
• Aobdia, Daniel & Köchling, Gerrit & Limbach, Peter & Yoon, Aaron, 2025, "Emissions restatements after the SEC's request for public input on climate-related disclosures: Evidence from carbon disclosure project filings," CFR Working Papers, University of Cologne, Centre for Financial Research (CFR), number 25-11.
• Georgiou, Andreas, 2025, "Determinants of R&D Value Reporting Bias: An Empirical Study in the EU," Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference (2024), Hybrid Conference, Dubrovnik, Croatia, IRENET - Society for Advancing Innovation and Research in Economy, Zagreb, "Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference, Hybrid Conference, Dubrovnik, Croatia, 5-7 September, 2024", DOI: 10.54820/entrenova-2024-0039.
• Jupić, Nedžad & Gadžo, Amra, 2025, "Enhancing small and medium enterprise performance through artificial intelligence integration in accounting," EconStor Conference Papers, ZBW - Leibniz Information Centre for Economics, number 324135.
• Gadžo, Amra & Suljić, Mirza & Herić, Erna, 2025, "Audit Opinion Prediction Using the Decision Tree Algorithm," EconStor Conference Papers, ZBW - Leibniz Information Centre for Economics, number 334467.
• Barth, Andreas & Mansouri, Sasan & Wöbbeking, Carl Fabian, 2025, "Information flow and market efficiency: The economic impact of precise language," IWH Discussion Papers, Halle Institute for Economic Research (IWH), number 13/2025, DOI: 10.18717/dpds-2j29.
• Mosler, Martin & Schaltegger, Christoph & Mair, Lukas & Brandt, Przemyslaw, 2025, "Who Absorbs the Debt-Deflation Channel? Empirical Evidence from Historical Balance Sheets and the Great Swiss Deflation," VfS Annual Conference 2025 (Cologne): Revival of Industrial Policy, Verein für Socialpolitik / German Economic Association, number 325423.
• Anas Alqudah & Safa Jaradat & Lara Al-Haddad, 2025, "Financial Consequences of Fraud in Amman Stock Exchange Firms," Advances in Decision Sciences, Asia University, Taiwan, volume 29, issue 1, pages 83-111, March.
• Mariam Vardiashvili, 2025, "Measurement of non-financial assets at current operational value," Finance, Accounting and Business Analysis, University of National and World Economy, Institute for Economics and Politics, volume 7, issue 1, pages 109-119, June.
• Asimiyu Kolawole Adegoke & Akinwumi Olusegun Akinola, 2025, "Risk Management and the Financial Performance of Listed Real Estate/Construction Companies in Nigeria: The Moderating Role of Board Structure," Finance, Accounting and Business Analysis, University of National and World Economy, Institute for Economics and Politics, volume 7, issue 1, pages 43-55, June.
• Ali DJELLABA, 2025, "Assessing the readiness of Algerian port enterprises to secure accounting practices through cybersecurity protocols," Finance, Accounting and Business Analysis, University of National and World Economy, Institute for Economics and Politics, volume 7, issue 2, pages 208-220, December.
• Kabiru Isa Dandago & Modibbo Abubakar, 2025, "Does Audit Committee Moderate The Value Relevance Of Fair Value Accounting Information? Evidence From Listed Consumer Goods Firms In Nigeria," Finance, Accounting and Business Analysis, University of National and World Economy, Institute for Economics and Politics, volume 7, issue 2, pages 235-249, December.
• Jackson Lumbasio & Martin Onsiro & Isaac Abuga, 2025, "Influence of Preference Share Capital on Financial Performance of Listed Manufacturing and Allied Firms in Kenya," Finance, Accounting and Business Analysis, University of National and World Economy, Institute for Economics and Politics, volume 7, issue 2, pages 283-293, December.
• Ali Kestane & Nurgül Çelik, 2025, "Carbon Tunnel Vision in Strengthening Economic Sustainability," Journal of Finance Letters (Maliye ve Finans Yazıları), Maliye ve Finans Yazıları Yayıncılık Ltd. Şti., volume 40, issue 123, pages 230-248, April, DOI: https://doi.org/10.33203/mfy.162138.
• Erdoğan Ceylan, 2025, "The Effect of Personality Traits of Accounting Professionals on Tax Morality Perception," Journal of Finance Letters (Maliye ve Finans Yazıları), Maliye ve Finans Yazıları Yayıncılık Ltd. Şti., volume 40, issue 124, pages 168-190, October, DOI: https://doi.org/10.33203/mfy.161824.
• Liliana LAZARI & Irina IAVORSCHI, 2025, "Financial Reporting: Analysis Of The Regulatory Framework Of The Republic Of Moldova," Eastern European Journal for Regional Studies (EEJRS), Center for Studies in European Integration (CSEI), Academy of Economic Studies of Moldova (ASEM), volume 11, issue 1, pages 107-117, June, DOI: https://doi.org/10.53486/2537-6179..
• Michal Erben & Michal Kudej & Jan Kubalek, 2025, "The Social Factors Impact on Sustainable Business Growth Perception Within the ESG Concept," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, volume 27, issue 68, pages 196-196, February.
• Maria Carmen Huian & Mihaela Curea & Marilena Mironiuc, 2025, "Sustainability Reporting and Credit Risk Management in the Romanian Banking Landscape," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, volume 27, issue 70, pages 1011-1011, August.
• Ksenija Dencic-Mihajlov & Dejan Spasic, 2025, "Social and Environmental Disclosures in the European Insurance Industry in Conditions of Flexibility in the Mandatory Reporting Regime," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, volume 27, issue 70, pages 1069-1069, August.
• Catalin-Nicolae Albu & agnur Balsari & Meliha Basic & Zorica Bozhinovska Lazarevska & Sandra Damijan & Nikolina Decman & Ivan Dionisijev & Olga Grzybek & Gina Raluca Guse & Ana Lalevic Filipovic & Mus, 2025, "Educating Accountants with a Sustainability-Oriented Professional Identity in Central and Eastern Europe," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, volume 27, issue 70, pages 830-830, August.
• Camelia Iuliana Lungu & Chirata Caraiani & Andreea Madalina Bojan & Cornelia Dascalu & Raluca Andreea Achim, 2025, "Double Materiality in Sustainability Reporting: Revealing ESG-SDGs Connections for Businesses Awareness," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, volume 27, issue 70, pages 939-939, August.
• Victoria Bogdan & Dana-Simona Gherai & Dorina-Nicoleta Popa & Luminita Rus & Marioara Belenesi & Diana-Elisabeta Matica, 2025, "Resilience of Companies' Profitability under the Impact of ESG Reporting Transparency in the Supply Value Chain," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, volume 27, issue S19, pages 1420-1420, November.
• Maria BURSUC, 2025, "Accounting in the Digital Age: The Skill Development and Strategic Function in the Emerging Economic Context," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 2025, issue 9, pages 2-12, September, DOI: 10.37945/cbr.2025.09.01.
• Mărioara HRIȚCAN, 2025, "Reporting on Intangible Assets in Romania: Harmonization Between International Standards and Sustainability Reporting (ESG)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 2025, issue 9, pages 20-27, September, DOI: 10.37945/cbr.2025.09.03.
• Elena STĂNCIULESCU, 2025, "Accelerating the Use of Renewable Energy by Households. Investment 4 — Voucher Grant Scheme. Legal, Fiscal, and Accounting Issues," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 2025, issue 9, pages 43-53, September, DOI: 10.37945/cbr.2025.09.05.
• Claudiu BRÂNDAȘ & Ioan MINDA, 2025, "Development of Accounting Through Automation and Artificial Intelligence," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 12, pages 2-8, December , DOI: 10.37945/cbr.2024.12.01.
• Elena STĂNCIULESCU, 2025, "Keeping and Archiving Financial Statements, Accounting Records, and Finance and Accounting Documents," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 12, pages 20-27, December , DOI: 10.37945/cbr.2024.12.03.
• Bogdan Cosmin GOMOI, 2025, "Comparative Study on the Harmonization of Resource- Utilization in the Case of Three Companies in the European Automotive Industry," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 12, pages 28-38, December , DOI: 10.37945/cbr.2024.12.04.
• Lucian CERNUȘCA, 2025, "Accounting and Tax Regime of Income Obtained from Renting Real Estate in 2025," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 12, pages 46-58, December , DOI: 10.37945/cbr.2024.12.06.
• Newman WADESANGO & Panashe Hillary NYAKUYA, 2025, "Navigating Hyperinflation: The Role of Accounting Information in Enhancing Value Relevance in Emerging Economies," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 12, pages 59-72, December , DOI: 10.37945/cbr.2024.12.07.
• Marian SĂCĂRIN, 2025, "Practical Issues Related to Accounting for Employee Benefits in the Form of Shares or Stock Options," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 12, pages 9-19, December , DOI: 10.37945/cbr.2024.12.02.
• Robert-Aurelian ȘOVA & Adriana Florina POPA, 2025, "Red Flags in Accounting: The Role of Warning Signals in Forensic Investigation," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 10, pages 10-22, October, DOI: 10.37945/cbr.2025.10.02.
• Delia DAVID & Daniela PORDEA, 2025, "The Accounting Profession in the Context of Digitalization and Artificial Intelligence. Case Study on Smart Accounting Platforms in Romania," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 10, pages 2-9, October, DOI: 10.37945/cbr.2025.10.01.
• Lucian CERNUȘCA, 2025, "Fiscal-Budgetary Measures with an Impact on Income Tax Introduced by Law No. 141/2025," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 10, pages 40-51, October, DOI: 10.37945/cbr.2025.10.05.
• Takunda Gwyneth ZARANYIKA & Newman WADESANGO, 2025, "The Effects of Zimbabwean Dollar Depreciation on Financial Performance and Profitability Metrics of Formal Retail Firms," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 10, pages 52-70, October, DOI: 10.37945/cbr.2025.10.06.
• Shadreck NHORITO, 2025, "The Impact of Financing a Resilient Mining Infrastructure on the Economic Growth of Africa: A Systematic Review," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 10, pages 71-89, October, DOI: 10.37945/cbr.2025.10.07.
• Lucian CERNUȘCA, 2025, "VAT Treatment for Intra-Community Purchases of Used Vehicles," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 11, pages 38-49, November, DOI: 10.37945/cbr.2025.11.04.
• Corina-Graziella BÂTCĂ-DUMITRU & Daniela-Nicoleta SAHLIAN & Cleopatra ȘENDROIU, 2025, "Budgetary Management of Investments," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 1, pages 16-26, January, DOI: 10.37945/cbr.2025.01.03.
• Codruța Daniela PAVEL & Aura Emanuela DOMIL & Alin Emanuel ARTENE, 2025, "The Role of the Accounting Profession in Sustainable Business Development: Financial, Social and Environmental Dimensions," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 1, pages 2-8, January, DOI: 10.37945/cbr.2025.01.01.
• Bogdan Cosmin GOMOI, 2025, "Analysis of Profitability and Resource Management at the Level of Three European Motor Vehicle Manufacturers," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 1, pages 27-36, January, DOI: 10.37945/cbr.2025.01.04.
• Lucian CERNUȘCA, 2025, "Reporting in the Single Return of Income from Independent Activities Obtained in 2024 by Natural Persons," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 1, pages 37-48, January, DOI: 10.37945/cbr.2025.01.05.
• Elena STĂNCIULESCU, 2025, "Forms, Methods and Tools for Conducting Tax Control," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 1, pages 49-58, January, DOI: 10.37945/cbr.2025.01.06.
• Nicoleta-Maria IENCIU & Ionel-Alin IENCIU & Mugurel Gabriel Sorin POP, 2025, "Human Capital Reporting in Romania: An Analysis of the Top 10 Companies Listed on BVB, BET Index," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 1, pages 9-15, January, DOI: 10.37945/cbr.2025.01.02.
• Corina-Graziella BÂTCĂ-DUMITRU & Daniela-Nicoleta SAHLIAN & Cleopatra ȘENDROIU, 2025, "Budgetary Management of Supplies," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 2, pages 16-28, February, DOI: 10.37945/cbr.2025.02.03.
• Bogdan Cosmin GOMOI, 2025, "Debt Management at an Entity from the Motor Vehicles Parts and Accessories Manufacturing Sector," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 2, pages 29-38, February, DOI: 10.37945/cbr.2025.02.04.
• Lucian CERNUȘCA, 2025, "Single Return for 2025," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 2, pages 39-49, February, DOI: 10.37945/cbr.2025.02.05.
• Ionel-Alin IENCIU & Nicoleta-Maria IENCIU & Viorel-Gabriel RAITA & Marius Ioan MIHUȚ, 2025, "Comparative Analysis of Non-Financial Reporting of Companies Listed on the Bucharest Stock Exchange, BET and BETAeRO Indices," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 2, pages 8-15, February, DOI: 10.37945/cbr.2025.02.02.
• Marian SĂCĂRIN, 2025, "Various Aspects Regarding the Accounting of Leases to the User Lessee According to IFRS 16 Leases," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 3, pages 28-40, March, DOI: 10.37945/cbr.2025.03.03.