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

• 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.
• Fedaa Abd Almajid Sabbar Ph. D Student & Thamer Mahdi Muhamed Sabri & Abbas Naser Saadoon Almshabbk, 2019, "The Importance Of Applying International Accounting Standards In Reducing Profit Management Practices - Applied Study On A Sample Of Private Banks In Iraq," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 32, pages 20-32, April.
• Ph. D Paunescu Carmen Florentina & Prof. Man Mariana, 2019, "The Triptych Competitiveness - Performance - Social Responsibility Of The Organization In A Competitive Environment," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 32, pages 44-57, April.
• 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," 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," 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," 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," 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," 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," 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," 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," 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," 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," 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," 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," 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," 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," 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," 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 & 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 & 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 Onchangesin The Lease Accounting)," 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.
• Elena Mihaela ILIE (SERB), 2019, "Study On The Integration Of Sustainable Development Exercises In The Accounting Model Of A Public Institution For Forestry Domain In The South-Muntenia Region," Contemporary Economy Journal, Constantin Brancoveanu University, volume 4, issue 3, pages 116-120.
• Dorina LU?A, 2019, "Influence Of International Financial Reporting Standards On An Entity’S Financial Status And Performance," Contemporary Economy Journal, Constantin Brancoveanu University, volume 4, issue 3, pages 6-12.
• Sunday Olugboyega KAJOLA & Adeniyi ALAO & Wasiu Abiodun SANYAOLU & Olalekan Jubril OJURONGBE, 2019, "Effect Of Liquidity And Leverage On Financial Performance Of Nigerian Listed Consumer Goods Firms," Contemporary Economy Journal, Constantin Brancoveanu University, volume 4, issue 3, pages 91-102.
• Nwachukwu, C & Vu, H. M & Fadeyi, O, 2019, "Assessment Of Financial Performance Of Selected Money Deposit Banks In Nigeria: A Ratio Analysis Approach," Management Strategies Journal, Constantin Brancoveanu University, volume 43, issue 1, pages 53-63.
• Asaolu Adeoba Adepoju, PhD & Otekhile Cathy Austin, Ing et Ing & Chijioke Nwachukwu, Msc, 2019, "Money Market Efficiency And The Development Of Nigerian Financial System," Management Strategies Journal, Constantin Brancoveanu University, volume 44, issue 2, pages 18-26.
• PH.D. Teodora Maria SUCIU (AVRAM), 2019, "Dashboard - Tool For Improving Financial Performance For Entities In The Romanian Clothing Industry," Management Strategies Journal, Constantin Brancoveanu University, volume 45, issue 3, pages 109-117.
• Aridah, Mamoun Walid & Kamil Ghanim Ahmed, 2019, "Accounting Policies And Corporate Governance In Jordan," Management Strategies Journal, Constantin Brancoveanu University, volume 45, issue 3, pages 118-131.
• Florin-Constantin Dima, 2019, "Retail Accounting," Management Strategies Journal, Constantin Brancoveanu University, volume 45, issue 3, pages 84-87.
• Teodora Maria Suciu (Avram), 2019, "Dashboard - Tool For Improving Financial Performance For Entities In The Romanian Clothing Industry," Management Strategies Journal, Constantin Brancoveanu University, volume 46, issue 4, pages 171-187.
• Roni Michaely & Amir Rubin & Dan Segal & Alexander Vedrashko, 2019, "Lured by the Consensus," Swiss Finance Institute Research Paper Series, Swiss Finance Institute, number 19-06, Mar, revised Mar 2019.
• Marco Di Maggio & Francesco A. Franzoni & Massimo Massa & Roberto Tubaldi, 2019, "Strategic Trading As a Response to Short Sellers," Swiss Finance Institute Research Paper Series, Swiss Finance Institute, number 19-23, Apr, revised May 2019.
• Delia Corina MIHĂLŢAN, 2019, "Bridging The Gap Between Theory And Practice In Accounting," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 20, pages 85-91, September.
• Daniela VITAN, 2019, "Financing – A Performance Determining Factor In The Pre-University Educational System," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 20, pages 93-99, September.
• Maicon Manoel Benin, 2019, "Determinantes da evidenciacao de indicadores nao financeiros de desempenho por clubes brasileiros de futebol," Estudios Gerenciales, Universidad Icesi, volume 35, issue 150, pages 16-26.
• Micheli Aparecida Lunardi, 2019, "Relationship between leadership style, encouragement of budgetary participation and budgetary participation," Estudios Gerenciales, Universidad Icesi, volume 35, issue 150, pages 27-37.
• Mauricio Gómez Villegas, 2019, "Una aproximación social, institucional y organizacional a la contabilidad
  [A Social, Institutional and Organizational Approach to Accounting]," Econógrafos, Escuela de Economía, Universidad Nacional de Colombia, FCE, CID, number 022786, Apr.
• Hernando Matallana, 2019, "Monetary Circuit, Capitalist Reproduction and Financial Accounting," Econógrafos, Escuela de Economía, Universidad Nacional de Colombia, FCE, CID, number 022838, Nov.
• Hernando Matallana, 2019, "Monetary Circuit, Capitalist Reproduction and Financial Accounting," Documentos de Trabajo, Escuela de Economía, Universidad Nacional de Colombia, FCE, CID, number 17616, Nov.
• Edison Fredy León Paime, 2019, "Elementos significativos en la construcción discursiva de la autoridad profesoral contable: aprendizajes metodológicos," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada, volume 27, issue 1, pages 125-140, DOI: 10.18359/rfce.3633.
• Xiomara Esther Vazquez Carrazana & Gilberto Jos� Miranda, 2019, "Relación entre indicadores económicos y precio de acciones en empresas brasilenas," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada, volume 27, issue 2, pages 51-66, DOI: 10.18359/rfce.3510.
• Selma Alves Dios & Jos� Paulo Cosenza, 2019, "Consideraciones acerca del desarrollo de un modelo de educación ambiental emancipatoria para la formación del profesional contable," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada, volume 27, issue 2, pages 127-144, DOI: 10.18359/rfce.3905.
• Miguel Angel Laverde Sarmiento & Jorge Fernando Garcia Carrillo & Juan Carlos Lezama Palomino & Alejandra Pati�o Jacinto, 2019, "The importance of information upon applying IFRS in financial entities that trade at the Colombian stock market," Revista CIFE, Universidad Santo Tomás, volume 21, issue 34, pages 137-152.
• Di Maggio, Marco & Franzoni, Francesco & Massa, Massimo & Tubaldi, Roberto, 2019, "Strategic Trading as a Response to Short Sellers," CEPR Discussion Papers, Centre for Economic Policy Research, number 13812, Jun.
• Smajlbegovic, Esad, 2019, "Regional Economic Activity and Stock Returns," Journal of Financial and Quantitative Analysis, Cambridge University Press, volume 54, issue 3, pages 1051-1082, June.
• Chien-Hsing LEE & Chien-Ho LIN, 2019, "Green accounting: Developing versus developed economies," Journal of Economic and Social Thought, EconSciences Journals, volume 6, issue 3, pages 168-172, September.
• Ozili, Peterson K, 2019, "Bank loan loss provisions, risk-taking and bank intangibles," MPRA Paper, University Library of Munich, Germany, number 90273, Jan.
• Ozili, Peterson K, 2019, "Impact of IAS 39 reclassification on Income Smoothing by European Banks," MPRA Paper, University Library of Munich, Germany, number 92098, Feb.
• Duguay, Raphael & Minnis, Michael & Sutherland, Andrew, 2019, "Regulatory Spillovers in Common Audit Markets," MPRA Paper, University Library of Munich, Germany, number 93669.
• Hamamura, Jumpei & Hayakawa, Sho, 2019, "The optimal choice of a relative performance indicator in product market competition," MPRA Paper, University Library of Munich, Germany, number 93921, May.
• DiGabriele, Jim & Ojo, Marianne, 2019, "The wage growth puzzle and the Philips Curve explained: recent developments," MPRA Paper, University Library of Munich, Germany, number 95110, Jul.
• Yakubu, Ibrahim Nandom, 2019, "The Effect of Working Capital Management on Dividend Policy: An Empirical Analysis of Listed Firms in Ghana," MPRA Paper, University Library of Munich, Germany, number 95318, May.
• Atanasov, Atanas, 2019, "Последващо Оценяване На Репутацията – Преглед На Съществуващата Нормативна Уредба
  [Subsequent Evaluation Of Goodwill - Overview Of Existing Accounting Legislation]," MPRA Paper, University Library of Munich, Germany, number 95329, Jun.
• Atanasov, Atanas, 2019, "Финансово И Нефинансово Отчитане – Симбиоза Или Антагонизъм?
  [Financial And Non-Financial Reporting - Symbiosis Or Antagonism?]," MPRA Paper, University Library of Munich, Germany, number 95565.
• Atanasov, Atanas & Marinova, Rumyana, 2019, "Non-Financial Reporting In The Extractive Industry - Regulations And Application," MPRA Paper, University Library of Munich, Germany, number 96958.
• Ozili, Peterson K, 2019, "Impact of IAS 39 reclassification on income smoothing by European banks," MPRA Paper, University Library of Munich, Germany, number 97035, Feb.
• Zulamir Hassani, Afdhal, 2019, "The Relationship Between Liquidity Risk and Internal and External Factors in TCL Corporation," MPRA Paper, University Library of Munich, Germany, number 97208, Nov, revised 20 Nov 2019.
• Wenji, Teoh, 2019, "Market Risk on Domino's Pizza Incorporation's Performance," MPRA Paper, University Library of Munich, Germany, number 97319, Nov, revised 15 Nov 2019.
• Escalante Fernández, Jose Juan & Acevedo Caamal, Silvia Leticia & Matey Zapata, Raquel Eunice, 2019, "“Impacto De Las Tecnologías De La Información Y Comunicación (Tic’S) A Través De La Implementación De Un Sistema De Administración Gubernamental Armonizado En Una Institución De Educación Superior De Mérida, Yucatan
  [Impact Of Information And Comm," MPRA Paper, University Library of Munich, Germany, number 97634, Nov.
• Георгиева, Даниела, 2019, "Счетоводно Отчитане На Разходи За Иновационни Проекти (Основен Курс За Несчетоводители)
  [Accounting of R&D projects' expenditures (basic course for non-accounting personnel)]," MPRA Paper, University Library of Munich, Germany, number 97680, Jun, revised Aug 2019.
• Atanasov, Atanas, 2019, "Репутацията Като Обект На Счетоводството: Признаване, Оценяване, Оповестяване
  [Goodwill as an accounting object: initial recognition, measurement, disclosure]," MPRA Paper, University Library of Munich, Germany, number 97938, Nov.
• Георгиева, Даниела, 2019, "Дигиталните Компетенции На Счетоводителите В Контекста На Четвъртата Индустриална Революция
  [Digital competences of accountants within the context of the fourth industrial revolution]," MPRA Paper, University Library of Munich, Germany, number 98290, revised 2019.
• Георгиева, Даниела, 2019, "Фактори, Които Оказват Въздействие Върху Оповестяванията За Научноизследователска И Развойна Дейност На Български Иновативни Предприятия
  [Factors that affects research and development disclosure of Bulgarian innovative enterprises]," MPRA Paper, University Library of Munich, Germany, number 98752, revised 2019.
• Cenap Ilter, 2019, "Inflation and devaluation effects on financial statements: The case of Turkey in 2018," Acta Oeconomica Pragensia, Prague University of Economics and Business, volume 2019, issue 2, pages 49-61, DOI: 10.18267/j.aop.621.
• Cenap Ilter, 2019, "A Discussion Paper on Accounts Payable Ratio," Acta Oeconomica Pragensia, Prague University of Economics and Business, volume 2019, issue 3-4, pages 85-94, DOI: 10.18267/j.aop.630.
• Petr Vácha, 2019, "Revenue disclosure requirements: IFRS vs. Czech accounting principles
  [Požadavky na zveřejnění v oblasti výnosů: IFRS vs. české účetní předpisy]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2019, issue 1, pages 35-49, DOI: 10.18267/j.cfuc.527.
• Kateřina Polachová & Libuše Müllerová, 2019, "Interpretation of the National Accounting Board helps accountants and auditors
  [Interpretace Národní účetní rady pomáhají účetním a auditorům]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2019, issue 2, pages 5-20, DOI: 10.18267/j.cfuc.528.
• Libuše Müllerová & Michal Šindelář, 2019, "Auditor's responsibility in relation to transfer pricing
  [Odpovědnost auditora ve vztahu k transferovým cenám]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2019, issue 2, pages 21-36, DOI: 10.18267/j.cfuc.529.
• Pavla Slavíčková, 2019, "The influence of the work of Luca Pacioli on the development of accounting in our country
  [Vliv díla Luca Pacioliho na vývoj účetnictví na našem území]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2019, issue 3, pages 5-16, DOI: 10.18267/j.cfuc.532.
• Jáchym Lukeš, 2019, "Analysis of the impact of IFRS 9 on the banking sector in the Czech Republic
  [Analýza dopadů IFRS 9 na bankovní sektor v České republice]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2019, issue 3, pages 17-31, DOI: 10.18267/j.cfuc.533.
• Martin Kučera, 2019, "Intellectual capital reporting in accordance with IFRS
  [Vykazování intelektuálního kapitálu v návaznosti na standardy IFRS]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2019, issue 3, pages 53-70, DOI: 10.18267/j.cfuc.535.
• Pavel Huňáček, 2019, "How Czech companies comply with the disclosure requirements of IAS 36
  [Jak české společnosti dodržují požadavky pro vykazování IAS 36]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2019, issue 4, pages 5-14, DOI: 10.18267/j.cfuc.536.
• Jaroslav Wagner & Jana Fibírová & Aneta Křehnáčová, 2019, "Management accounting change in the Czech Republic: 1989-2019
  [Vývoj manažerského účetnictví v České republice: 1989-2019]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2019, issue 4, pages 57-80, DOI: 10.18267/j.cfuc.539.
• Jerzy Gierusz & Katarzyna Kolesnik & Sylwia Silska Gembka, 2019, "The Interpretation of "in Context" Verbal Probability Expressions Used in International Financial Reporting Standards - Evidence from Poland," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2019, issue 1, pages 25-45, DOI: 10.18267/j.efaj.221.
• Taisia Nistorenco, 2019, "Compliance with Disclosure Requirements under IFRS 3 of Companies Trading at Prague Stock Exchange," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2019, issue 2, pages 5-26, DOI: 10.18267/j.efaj.224.
• Edit Lippai-Makra & Zsolt Rádóczi & Zsuzsanna Ilona Kovács, 2019, "Intellectual capital disclosure of Hungarian and Czech Listed firms," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2019, issue 3, pages 43-59, DOI: 10.18267/j.efaj.229.
• Kateřina Polachová, 2019, "Compliance with IAS 2 in consolidated financial statements of PSE listed companies," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2019, issue 3, pages 61-78, DOI: 10.18267/j.efaj.230.
• Eva Dufková & Nikola Foffová & Milan Hrdý & Petr Marek, 2019, "Comparison of European Firms Indebtedness
  [Srovnání zadluženosti evropských firem]," Oceňování, Prague University of Economics and Business, volume 12, issue 4, pages 3-11, DOI: 10.18267/j.ocenovani.236.
• Ilhan Dalci & Cem Tanova & Hasan Ozyapici & Murad A. Bein, 2019, "The Moderating Impact of Firm Size on the Relationship between Working Capital Management and Profitability," Prague Economic Papers, Prague University of Economics and Business, volume 2019, issue 3, pages 296-312, DOI: 10.18267/j.pep.681.
• Marcela BENGESCU, 2019, "Fiscal And Accounting Aspects Related To The Results Of The Inventory," Scientific Bulletin - Economic Sciences, University of Pitesti, volume 18, issue 1, pages 17-22.
• Maria Daniela BONDOC & Marian TAICU, 2019, "Ethics In Financial Reporting And Organizational Communication," Scientific Bulletin - Economic Sciences, University of Pitesti, volume 18, issue 3, pages 168-174.
• Chanont Banternghansa & Archawa Paweenawat & Krislert Samphantharak, 2019, "Understanding Corporate Thailand I: Finance," PIER Discussion Papers, Puey Ungphakorn Institute for Economic Research, number 112, Aug.
• Abdulraheem Mukhtar Iderawumi & Iderawumi Mubarakat Abiodun, 2019, "Effect of Rural-Urban Migration on Education and Economics Development," American Journal of Trade and Policy, Asian Business Consortium, volume 6, issue 1, pages 7-12.
• Gokberk Can, 2019, "The Impact of Auditor Qualifications on Earnings Management of Companies Listed on the Borsa Istanbul Industrial Index," Business and Economics Research Journal, Bursa Uludag University, Faculty of Economics and Administrative Sciences, volume 10, issue 2, pages 373-390.
• Ali Ihsan Akgun & Nurhan Ture, 2019, "The Relationship between Personality Type and Perceived Stress Level: Evidence from Independent Public Accountants," Business and Economics Research Journal, Bursa Uludag University, Faculty of Economics and Administrative Sciences, volume 10, issue 4, pages 903-913.
• Aysha Asim & Aisha Ismail, 2019, "Impact of Leverage on Earning Management: Empirical Evidence from the Manufacturing Sector of Pakistan," Journal of Finance and Accounting Research, University of Management and Technology, Lahore, volume 1, issue 1, pages 70-91.
• Edosa Joshua Aronmwan & Izilin Mavis Okaiwele, 2019, "Measuring Tax Avoidance Using Effective Tax Rate: Concepts And Implications," Journal of Taxation and Economic Development, Chartered Institute of Taxation of Nigeria, volume 18, issue 1, pages 1-13.
• Aderemi, H. O., 2019, "Taxation, Quality Of Government And Business Development In Osun State, Nigeria," Journal of Taxation and Economic Development, Chartered Institute of Taxation of Nigeria, volume 18, issue 3, pages 135-149.
• Mailen Díaz Morales & Dania Rodríguez Núñez, 2019, "Procedimiento para la confección de las notas a los estados financieros en empresas," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, volume 3, issue 1, pages 27-49.
• Celia M Hernández Lozada & Antonio Sánchez Batista, 2019, "El Control de Gestión en hoteles cubanos que trabajan bajo la modalidad de “Todo incluido”," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, volume 3, issue 1, pages 50-60.
• Ana Lydia Gil Hernández & Solange Mayra Pérez Gómez, 2019, "Propuesta de norma cubana de contabilidad de arrendamientos," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, volume 3, issue 2, pages 13-24.
• Armando Agosthino Tomás & Iris María González Torres & Inés Josefina Torres Mora, 2019, "Procedimiento de distribución de utilidades en condiciones de inflación para las medianas empresas en Mozambique," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, volume 3, issue 2, pages 44-65.
• Raudelis Peña Breffe, 2019, "Experiencias en la aplicación de la NIC 41 Agricultura en países de América Latina," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, volume 3, issue 2, pages 66-76.
• Rolanddo Cru Ricardo, 2019, "La Norma Cubana de Información Financiera de la Exploración y Evaluación de los recursos minerales: una contribución a la sociedad cubana," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, volume 3, issue 3, pages 13-24.
• Migdalia Álvarez Peña, 2019, "La Gestión de los inventarios en la Unidad Empresarial de Base Gráfica Integral Las Tunas," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, volume 3, issue 3, pages 34-41.
• José Carlos del Toro Ríos, 2019, "Implementación del Sistema de Contabilidad Gubernamental en el sector gobierno en Cuba," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, volume 3, issue 3, pages 62-73.
• Elena María Acosta Chang, 2019, "Procedimiento Contable de las Subvenciones en el Ministerio de Educación Superior," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, volume 3, issue 4, pages 13-25.
• Celia M Hernández Lozada & Antonio Sánchez Batista, 2019, "La Gestión Basada en Actividades en hoteles que utilizan la modalidad Todo Incluido," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, volume 3, issue 4, pages 36-37.
• Sandra Eva Lomelí Rodríguez & Luis Felipe González Torres & Yuri Carolina Asprilla Trujillo & Glenda Melissa Valencia, 2019, "Estudio diagnóstico: costos en mipymes manufactureras de Colotlan, Jalisco, México," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, volume 3, issue 4, pages 38-49.
• Alexander Navarro Ruiz & Joycet Ramirez Ruano & María Saturnina Gil Basulto, 2019, "El deterioro del valor de los activos financieros, con una visión desde la economía política marxista," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, volume 3, issue 4, pages 62-71.
• Bárbara María Mastrapa Gutiérrez & Antonio Sánchez Batista, 2019, "Evaluación de los impactos medioambientales en la gestión de Fábrica de Quesos Sibanicú," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, volume 3, issue 4, pages 72-88.
• Annayka Abad Alfonso & Pilarin Baujín Pérez, 2019, "Contribución al reconocimiento desde la ciencia contable de intangibles en entidades del sector de la salud," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, volume 3, issue 4, pages 89-97.
• Mihaela BEBEȘELEA & Laura PATACHE, 2019, "Exploring The Relationship Between Accounting And Statistics," Annals of Spiru Haret University, Economic Series, Universitatea Spiru Haret, volume 19, issue 3, pages 55-64.
• Maja Vujicic & Brankica Vujicic-Tomic & Mia Klaric, 2019, "Meeting Halfway — Comparison Between Cost-Based And Demand-Based Pricing Methods," UTMS Journal of Economics, University of Tourism and Management, Skopje, Macedonia, volume 10, issue 2, pages 215-225.
• Davor Vasicek & Josip Cicak, 2019, "Back To The Core: Alternative Performance Measurement," UTMS Journal of Economics, University of Tourism and Management, Skopje, Macedonia, volume 10, issue 2, pages 237-247.
• Radojko LUKIC & Dragan VOJTESKI KLJENAK, 2019, "The Analysis of the Interest Cost of the Trading Companies in Serbia," Management and Economics Review, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, volume 4, issue 2, pages 1-13, June.
• Deaa Al-Deen Al-Sraheen & Raneem Mohammed Saleh & Mohammad Husain Alsmadi, 2019, "Cosmetic Accounting Practices among Jordanian Firms? The Role of Ownership Concentration and Political Influence," Review of Applied Socio-Economic Research, Pro Global Science Association, volume 17, issue 1, pages 18-25, June.
• Dean Hanlon, 2019, "Mandatory accounting change and debt covenant violation: Additional evidence from SFAS 150," Australian Journal of Management, Australian School of Business, volume 44, issue 3, pages 355-387, August, DOI: 10.1177/0312896218818639.
• Chung-Hua Shen & Chien-An Wang, 2019, "Do New Brooms Sweep Clean? Evidence that New CEOs Take a ‘Big Bath’ in the Banking Industry," Journal of Emerging Market Finance, Institute for Financial Management and Research, volume 18, issue 1, pages 106-144, April, DOI: 10.1177/0972652719831543.
• Tharinee Pongsupatt & Apichat Pongsupatt, 2019, "Factors Affecting Stock Price: The Case of Thailand Stock Exchange SET 100 Index," Proceedings of International Academic Conferences, International Institute of Social and Economic Sciences, number 9711711, Oct.
• Ligia Meibol Fajardo Vaca & Carlos Efrain Vásquez Fajardo, 2019, "Ethical Behavior Of The Accountant And Its Contribution To The Society," Proceedings of International Academic Conferences, International Institute of Social and Economic Sciences, number 9911914, Oct.
• David Procházka & Tomá? Zouhar, 2019, "The Determinants of Disclosures about Intangible Assets by Listed Czech Companies," Proceedings of International Academic Conferences, International Institute of Social and Economic Sciences, number 9912151, Oct.
• Hermann Jahnke & Jan Thomas Martini & Tobias Wiens, 2019, "Price limits under incomplete preference information based on almost stochastic dominance," Business Research, Springer;German Academic Association for Business Research, volume 12, issue 1, pages 241-269, April, DOI: 10.1007/s40685-018-0082-2.
• Sebastian Kaumanns, 2019, "“Some fuzzy math”: relational information on debt value adjustments by managers and the financial press," Business Research, Springer;German Academic Association for Business Research, volume 12, issue 2, pages 755-794, December, DOI: 10.1007/s40685-018-0065-3.
• Salvador Climent-Serrano, 2019, "Effects of economic variables on NPLs depending on the economic cycle," Empirical Economics, Springer, volume 56, issue 1, pages 325-340, January, DOI: 10.1007/s00181-017-1362-y.
• Irene Trapp & Rouven Trapp, 2019, "The psychological effects of centrality bias: an experimental analysis," Journal of Business Economics, Springer, volume 89, issue 2, pages 155-189, March, DOI: 10.1007/s11573-018-0908-6.
• Niklas Dreyer & Robert M. Gillenkirch, 2019, "Cash versus opportunity costs and revenues in bilateral bargaining," Journal of Business Economics, Springer, volume 89, issue 4, pages 357-383, June, DOI: 10.1007/s11573-018-0917-5.
• Sangwook Lee & Sang Hoo Bae & Inshik Seol, 2019, "Loan relation with foreign banks and information asymmetry: evidence from earnings management by local firms in Korea," Journal of Economics and Finance, Springer;Academy of Economics and Finance, volume 43, issue 2, pages 344-366, April, DOI: 10.1007/s12197-018-9465-7.
• Yuri Biondi & Feng Zhou, 2019, "Interbank credit and the money manufacturing process: a systemic perspective on financial stability," Journal of Economic Interaction and Coordination, Springer;Society for Economic Science with Heterogeneous Interacting Agents, volume 14, issue 3, pages 437-468, September, DOI: 10.1007/s11403-018-0230-y.
• Biswaraj Ghosh & Christian Herzig & Musa Mangena, 2019, "Controlling for sustainability strategies: findings from research and directions for the future," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, volume 30, issue 1, pages 5-24, April, DOI: 10.1007/s00187-019-00279-8.
• Ewelina Zarzycka & Justyna Dobroszek & Lauri Lepistö & Sinikka Moilanen, 2019, "Coexistence of innovation and standardization: evidence from the lean environment of business process outsourcing," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, volume 30, issue 3, pages 251-286, October, DOI: 10.1007/s00187-019-00284-x.
• Panagiotis E. Dimitropoulos & Ourania Vrondou & Konstantinos Koronios, 2019, "Earnings Predictability of the Greek Hospitality Industry During the Crisis," Springer Proceedings in Business and Economics, Springer, chapter 0, in: Vicky Katsoni & Marival Segarra-Oña, "Smart Tourism as a Driver for Culture and Sustainability", DOI: 10.1007/978-3-030-03910-3_43.
• Jeff L. McMullin & Brian P. Miller & Brady J. Twedt, 2019, "Increased mandated disclosure frequency and price formation: evidence from the 8-K expansion regulation," Review of Accounting Studies, Springer, volume 24, issue 1, pages 1-33, March, DOI: 10.1007/s11142-018-9462-2.
• John L. Campbell & Mark Cecchini & Anna M. Cianci & Anne C. Ehinger & Edward M. Werner, 2019, "Tax-related mandatory risk factor disclosures, future profitability, and stock returns," Review of Accounting Studies, Springer, volume 24, issue 1, pages 264-308, March, DOI: 10.1007/s11142-018-9474-y.
• Joshua Cutler & Angela K. Davis & Kyle Peterson, 2019, "Disclosure and the outcome of securities litigation," Review of Accounting Studies, Springer, volume 24, issue 1, pages 230-263, March, DOI: 10.1007/s11142-018-9476-9.
• Michael S. Drake & Phillip T. Lamoreaux & Phillip J. Quinn & Jacob R. Thornock, 2019, "Auditor benchmarking of client disclosures," Review of Accounting Studies, Springer, volume 24, issue 2, pages 393-425, June, DOI: 10.1007/s11142-019-09490-3.
• Theodore E. Christensen & Hang Pei & Spencer R. Pierce & Liang Tan, 2019, "Non-GAAP reporting following debt covenant violations," Review of Accounting Studies, Springer, volume 24, issue 2, pages 629-664, June, DOI: 10.1007/s11142-019-09492-1.
• Ryan T. Ball & Lindsey Gallo & Eric Ghysels, 2019, "Tilting the evidence: the role of firm-level earnings attributes in the relation between aggregated earnings and gross domestic product," Review of Accounting Studies, Springer, volume 24, issue 2, pages 570-592, June, DOI: 10.1007/s11142-019-09493-0.
• Ed deHaan & David Larcker & Charles McClure, 2019, "Long-term economic consequences of hedge fund activist interventions," Review of Accounting Studies, Springer, volume 24, issue 2, pages 536-569, June, DOI: 10.1007/s11142-019-9480-8.
• James P. Naughton, 2019, "Regulatory oversight and trade-offs in earnings management: evidence from pension accounting," Review of Accounting Studies, Springer, volume 24, issue 2, pages 456-490, June, DOI: 10.1007/s11142-019-9482-6.
• Ester Chen & Ilanit Gavious & Nadav Steinberg, 2019, "Dividends from unrealized earnings and default risk," Review of Accounting Studies, Springer, volume 24, issue 2, pages 491-535, June, DOI: 10.1007/s11142-019-9483-5.
• Matthew C. Cedergren & Changling Chen & Kai Chen, 2019, "The implication of unrecognized asset value on the relation between market valuation and debt valuation adjustment," Review of Accounting Studies, Springer, volume 24, issue 2, pages 426-455, June, DOI: 10.1007/s11142-019-9486-2.
• Massimiliano Bonacchi & Antonio Marra & Paul Zarowin, 2019, "Organizational structure and earnings quality of private and public firms," Review of Accounting Studies, Springer, volume 24, issue 3, pages 1066-1113, September, DOI: 10.1007/s11142-019-09495-y.
• Minkwan Ahn & Samuel B. Bonsall & Andrew Buskirk, 2019, "Do managers withhold bad news from credit rating agencies?," Review of Accounting Studies, Springer, volume 24, issue 3, pages 972-1021, September, DOI: 10.1007/s11142-019-09496-x.
• John L. Campbell & Matthew D. DeAngelis & James R. Moon, 2019, "Skin in the game: personal stock holdings and investors’ response to stock analysis on social media," Review of Accounting Studies, Springer, volume 24, issue 3, pages 731-779, September, DOI: 10.1007/s11142-019-09498-9.
• Hans B. Christensen & Mark Maffett & Lauren Vollon, 2019, "Securities regulation, household equity ownership, and trust in the stock market," Review of Accounting Studies, Springer, volume 24, issue 3, pages 824-859, September, DOI: 10.1007/s11142-019-09499-8.
• Cory Cassell & Emily Hunt & Gans Narayanamoorthy & Stephen P. Rowe, 2019, "A hidden risk of auditor industry specialization: evidence from the financial crisis," Review of Accounting Studies, Springer, volume 24, issue 3, pages 891-926, September, DOI: 10.1007/s11142-019-09508-w.
• Matthias Demmer & Paul Pronobis & Teri Lombardi Yohn, 2019, "Mandatory IFRS adoption and analyst forecast accuracy: the role of financial statement-based forecasts and analyst characteristics," Review of Accounting Studies, Springer, volume 24, issue 3, pages 1022-1065, September, DOI: 10.1007/s11142-019-9481-7.
• Rebecca N. Hann & Heedong Kim & Yue Zheng, 2019, "Intra-industry information transfers: evidence from changes in implied volatility around earnings announcements," Review of Accounting Studies, Springer, volume 24, issue 3, pages 927-971, September, DOI: 10.1007/s11142-019-9487-1.
• Eddy Cardinaels & Stephan Hollander & Brian J. White, 2019, "Automatic summarization of earnings releases: attributes and effects on investors’ judgments," Review of Accounting Studies, Springer, volume 24, issue 3, pages 860-890, September, DOI: 10.1007/s11142-019-9488-0.
• Ole-Kristian Hope & Haihao Lu & Sasan Saiy, 2019, "Director compensation and related party transactions," Review of Accounting Studies, Springer, volume 24, issue 4, pages 1392-1426, December, DOI: 10.1007/s11142-019-09497-w.