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

• Michael Firth & Chen Lin & Sonia Man-lai Wong & Xiaofeng Zhao, 2019, "Hello, is anybody there? Corporate accessibility for outside shareholders as a signal of agency problems," Review of Accounting Studies, Springer, volume 24, issue 4, pages 1317-1358, December, DOI: 10.1007/s11142-019-09501-3.
• Anup Srivastava, 2019, "Improving the measures of real earnings management," Review of Accounting Studies, Springer, volume 24, issue 4, pages 1277-1316, December, DOI: 10.1007/s11142-019-09505-z.
• Martin R. W. Hiebl & Barbara Mayrleitner, 2019, "Professionalization of management accounting in family firms: the impact of family members," Review of Managerial Science, Springer, volume 13, issue 5, pages 1037-1068, November, DOI: 10.1007/s11846-017-0274-8.
• Martina Sageder & Birgit Feldbauer-Durstmüller, 2019, "Management control in multinational companies: a systematic literature review," Review of Managerial Science, Springer, volume 13, issue 5, pages 875-918, November, DOI: 10.1007/s11846-018-0276-1.
• Andreas Barckow, 2019, "Regulation in Corporate Disclosure," Schmalenbach Business Review, Springer;Schmalenbach-Gesellschaft, volume 71, issue 2, pages 249-253, May, DOI: 10.1007/s41464-018-0058-y.
• Felix Thielemann & Tami Dinh & Helen Kang, 2019, "Non-GAAP Reporting and Debt Market Outcomes: Evidence from Regulation G," Schmalenbach Business Review, Springer;Schmalenbach-Gesellschaft, volume 71, issue 2, pages 169-203, May, DOI: 10.1007/s41464-019-00074-x.
• J. Alejandro Fernández Fernández, 2019, "The Banking System in Australia and New Zealand: A Vision together," Journal of Applied Finance & Banking, SCIENPRESS Ltd, volume 9, issue 2, pages 1-1.
• Mohamed Sadok GASSOUMA, 2019, "Management of abnormal accounting accruals through the regulatory approach of credit risk: Evidence in the MENA countries' banks before and after the Arab Spring Revolution," Journal of Applied Finance & Banking, SCIENPRESS Ltd, volume 9, issue 3, pages 1-4.
• Hsueh-Tien Lu, 2019, "Post-earnings-announcement drift anomaly: The role of operating and non-operating income in the Taiwanese stock market," Journal of Applied Finance & Banking, SCIENPRESS Ltd, volume 9, issue 4, pages 1-7.
• Mohamed Sadok GASSOUMA, 2019, "Abnormal accounting accruals Management by market disciplinary approach: Evidence in Tunisian banks before and after the Arab Revolution," Journal of Finance and Investment Analysis, SCIENPRESS Ltd, volume 8, issue 2, pages 1-2.
• Zahratun Nadhir & Ratna Wardhani, 2019, "The effect of audit quality and degree of international Financial Reporting Standards (IFRS) convergence on the accrual earnings management in ASEAN countries," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 7, issue 1, pages 105-120, September, DOI: 10.9770/jesi.2019.7.1(9).
• Tutik Arniati & Dyah Aruning Puspita & Aminul Amin & Kashan Pirzada, 2019, "The implementation of good corporate governance model and auditor independence in earnings' quality improvement," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 7, issue 1, pages 188-200, September, DOI: 10.9770/jesi.2019.7.1(15).
• Lela Nurlaela Wati & Hj. Ina Primiana & Kashan Pirzada & Rachmat Sudarsono, 2019, "Political connection, blockholder ownership and performance," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 7, issue 1, pages 52-68, September, DOI: 10.9770/jesi.2019.7.1(5).
• Svetlana Mikhailovna Bychkova & Elena Anatolyevna Zhidkova & Dmitriy Vitalievich Eliashev, 2019, "Production activity control methods of the agricultural organizations," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 7, issue 2, pages 1330-1340, December, DOI: 10.9770/jesi.2019.7.2(37).
• Nazym Bozgulova & Rimma Parmanova & Maira Abenova & Tatyana Ivanyuk & Vassiliy Aryshev, 2019, "Calculation methods for cost management in the construction industry," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 7, issue 2, pages 1450-1461, December, DOI: 10.9770/jesi.2019.7.2(46).
• Sagin O. Super & Nikhil Chandra Shil*, 2019, "Effect of Audit Delay on the Financial Statements," Sumerianz Journal of Economics and Finance, Sumerianz Publication, volume 2, issue 4, pages 37-43, 04-2019.
• Francisco J. López-Arceiz & Lourdes Torres & Ana J. Bellostas, 2019, "Does Online Accessibility, as a Transparency Mechanism, Play the Same Role in Private and Public Nonprofit Organizations?," Journal of Entrepreneurial and Organizational Diversity, European Research Institute on Cooperative and Social Enterprises, volume 8, issue 1, pages 42-64.
• Miren Lorea Maguregui Urionabarrenechea & Javier Corral Lage & Crisanta Elechiguerra Arrizabalaga, 2019, "La identificación de los grupos de interés de las entidades sin fines de lucro en la emisión de información transparente
  [Identifying stakeholders of non-profit organizations in the issuance of transparent information]," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 131, pages 65-85, DOI: 10.5209/REVE.62814.
• María Celia López Penabad & José Manuel Maside Sanfiz & Juan Torrelles Manent, 2019, "Análisis económico y social de los centros especiales de empleo: un estudio en Galicia
  [Economic and social analysis of sheltered workshops: a study in Galicia]," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 132, pages 169-194, DOI: 10.5209/REVE.64305.
• Oriol Amat & Natàlia Amat, 2019, "Evolution of financial information and management control over the last 150 years. The case of Bodegas Torres," Economics Working Papers, Department of Economics and Business, Universitat Pompeu Fabra, number 1633, Feb.
• CHEN, Guan-Chih & TSAO, Shuling, 2019, "A Study On R&D Expenditure And Corporate Value Of Chinese High-Tech Industry," Studii Financiare (Financial Studies), Centre of Financial and Monetary Research "Victor Slavescu", volume 23, issue 4, pages 39-51, December.
• LIAPIS, J. Konstantinos & TRIGKAS, J. Sotirios, 2019, "The Control Of Small Medium Banks Profitability Using Financial Modeling Approach Under Certainty And Uncertainty," Studii Financiare (Financial Studies), Centre of Financial and Monetary Research "Victor Slavescu", volume 23, issue 4, pages 52-84, December.
• Antonio Costantini & Stefano Landi & Michele Bonazzi, 2019, "Factors influencing the use of the balanced scorecard: evidence from a regional context," Working Papers, Venice School of Management - Department of Management, Università Ca' Foscari Venezia, number 07, Dec.
• Marko Timchev, 2019, "Accounting Business Analysis of the Enterprise," Izvestia Journal of the Union of Scientists - Varna. Economic Sciences Series, Union of Scientists - Varna, Economic Sciences Section, volume 8, issue 3, pages 188-195, December, DOI: 10.36997/IJUSV-ESS/2019.8.3.188.
• Svetlozar Stefanov, 2019, "Land As An Investment Property," SUSTAINABLE LAND MANAGEMENT - CURRENT PRACTICES AND SOLUTIONS 2019 CONFERENCE PROCEEDINGS, University publishing house "Science and Economics", University of Economics - Varna, issue 1, pages 136-143, November, DOI: 10.36997/SLM2019.136.
• Fenyves Veronika & Böcskei Elvira & Bács Zoltán & Zéman Zoltán & Tarnóczi Tibor, 2019, "Analysis of the Notes to the Financial Statement Related to Balance Sheet in Case of Hungarian Information-Technology Service Companies," Scientific Annals of Economics and Business, Paradigm, volume 66, issue 1, pages 27-39, March, DOI: 10.2478/saeb-2019-0001.
• Kes Zdzisław & Kuźmiński Łukasz, 2019, "Application of Extreme Value Analysis in the Assessment of Budget Variance Risk," Econometrics. Advances in Applied Data Analysis, Paradigm, volume 23, issue 2, pages 80-98, June, DOI: 10.15611/eada.2019.2.06.
• Voitkane Santa & Jakusonoka Ingrida, 2019, "Assessment of the Financial Performance Transparency of Public Benefit Organisations," Economics and Culture, Paradigm, volume 16, issue 1, pages 46-57, June, DOI: 10.2478/jec-2019-0006.
• Tomašević Ivana & Đurović Sandra & Abramović Nikola, 2019, "Analysis of the Use of Digital Technologies in Montenegro’s Tourist offer on the Example of a Hotels in Bar," Economics, Paradigm, volume 7, issue 1, pages 119-125, June, DOI: 10.2478/eoik-2019-0010.
• Fałat Kamila, 2019, "Changes in the Product Costing Process Driven by Implementation of an Integrated Information System in a Production Company," Financial Internet Quarterly (formerly e-Finanse), Paradigm, volume 15, issue 4, pages 25-33, December, DOI: 10.2478/fiqf-2019-0025.
• Mazurczak-Mąka Anna & Turek-Radwan Monika, 2019, "Cost Analysis in the Audit of Selected Companies in Poland," Financial Sciences. Nauki o Finansach, Paradigm, volume 24, issue 1, pages 39-50, March, DOI: 10.15611/fins.2019.1.03.
• Staszel Anna & Hołda Artur, 2019, "The Effect of the Changes in Accounting Estimates of the Discount Rate to the Costs on Account of Creating Provisions," Financial Sciences. Nauki o Finansach, Paradigm, volume 24, issue 1, pages 94-114, March, DOI: 10.15611/fins.2019.1.06.
• Białek-Jaworska Anna & Dobroszek Justyna, 2019, "R&D Expenditure and the Role of Scientists," Financial Sciences. Nauki o Finansach, Paradigm, volume 24, issue 2, pages 1-16, June, DOI: 10.15611/fins.2019.2.01.
• Comporek Michał, 2019, "The Use of Operational Cash Flow in the Estimation of Accrual-Based Earnings Management," Financial Sciences. Nauki o Finansach, Paradigm, volume 24, issue 2, pages 46-60, June, DOI: 10.15611/fins.2019.2.04.
• Świetla Katarzyna, 2019, "Protection of Personal Data in the System of Modern Accounting in the Context of the Implementation of the Regulation of the European Parliament and of the EU Council 2016/679 of 27 April 2016," Financial Sciences. Nauki o Finansach, Paradigm, volume 24, issue 3, pages 59-71, September, DOI: 10.15611/fins.2019.3.06.
• Czajor Przemysław & Druszcz Piotr & Hendryk Michał, 2019, "Usefulness of Comprehensive Income Statement – Preliminary Study on the Example of Companies from the Wig30 Index," Financial Sciences. Nauki o Finansach, Paradigm, volume 24, issue 4, pages 10-26, December, DOI: 10.15611/fins.2019.4.02.
• Czerny Małgorzata & Firkowska-Jakobsze Zuzanna & Hońko Stanisław, 2019, "A Comparability of Information in the Financial Statements of Gaming Companies," Financial Sciences. Nauki o Finansach, Paradigm, volume 24, issue 4, pages 27-44, December, DOI: 10.15611/fins.2019.4.03.
• Prewysz-Kwinto Piotr, 2019, "Sector Diversification of Statements of Comprehensive Income Illustrated with the Example of Entities Listed on the Warsaw Stock Exchange," Folia Oeconomica Stetinensia, Paradigm, volume 19, issue 2, pages 134-148, December, DOI: 10.2478/foli-2019-0018.
• Voss Grażyna, 2019, "Information and Strategic Aspects of Financial Statements in the Assessment of their Users," Folia Oeconomica Stetinensia, Paradigm, volume 19, issue 2, pages 176-187, December, DOI: 10.2478/foli-2019-0021.
• Tarzibashi Omar Fikrat Fateh & Ozyapici Hasan, 2019, "The Impact of the Magnitude of Overhead Costs on the Difference Between ABC and TDABC Systems," Foundations of Management, Paradigm, volume 11, issue 1, pages 81-92, January, DOI: 10.2478/fman-2019-0007.
• Szyszka Adam, 2019, "Editorial," International Journal of Management and Economics, Warsaw School of Economics, Collegium of World Economy, volume 55, issue 2, pages 81-82, March, DOI: 10.2478/ijme-2019-0006.
• Franczak Iwona, 2019, "The relations between the quality of financial statements and corporate governance," International Journal of Management and Economics, Warsaw School of Economics, Collegium of World Economy, volume 55, issue 2, pages 118-126, June, DOI: 10.2478/ijme-2019-0009.
• Afolabi Adegboyega & Olabisi Jayeola & Kajola Sunday Olugboyega & Asaolu Taiwo Olufemi, 2019, "Does leverage affect the financial performance of Nigerian firms?," Journal of Economics and Management, Paradigm, volume 37, issue 3, pages 5-22, September, DOI: 10.22367/jem.2019.37.01.
• Chalastra Michał & Kozubíková Zuzana & Kotapski Roman & Kozubík Aleš, 2019, "Human Capital from the Viewpoint of Creating Company Value. Challenges for Financial Controllers," Management Sciences. Nauki o Zarządzaniu, Paradigm, volume 24, issue 3, pages 3-9, September, DOI: 10.15611/ms.2019.3.01.
• Horvat Tatjana & Mojzer Jožica, 2019, "Influence of Company Size on Accounting Information for Decision-Making of Management," Naše gospodarstvo/Our economy, Paradigm, volume 65, issue 2, pages 11-20, June, DOI: 10.2478/ngoe-2019-0007.
• State Violeta & Tănase Loredana Cristina & Petre Raluca-Georgiana, 2019, "Study Regarding the Respect of Professional Ethics and Deontology in the Promotion of Accounting Services in Romania," Valahian Journal of Economic Studies, Paradigm, volume 10, issue 1, pages 89-98, July, DOI: 10.2478/vjes-2019-0009.
• Beata Zyznarska-Dworczak Ivana Mamić Sačer, 2019, "Accounting Systems in Poland and Croatia - comparative study," Zagreb International Review of Economics and Business, Faculty of Economics and Business, University of Zagreb, volume 22, issue 1, pages 55-72, May, DOI: 10.2478/zireb-2019-0012.
• Huber, Hans-Peter & Maiterth, Ralf, 2019, "Steuerbelastung deutscher Kapitalgesellschaften von lediglich 20 % - Fakt oder Fake News?," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 246.
• Gawehn, Vanessa, 2019, "Banks and corporate income taxation: A review," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 247.
• Rauter, Thomas, 2019, "Disclosure Regulation, Corruption, and Investment: Evidence from Natural Resource Extraction," Working Papers, The University of Chicago Booth School of Business, George J. Stigler Center for the Study of the Economy and the State, number 286.
• Gulin, Danimir & Hladika, Mirjana & Valenta, Ivana, 2019, "Digitalization and the Challenges for the Accounting Profession," Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference (2019), Rovinj, Croatia, IRENET - Society for Advancing Innovation and Research in Economy, Zagreb, "Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference, Rovinj, Croatia, 12-14 September 2019".
• Fix, Blair & Nitzan, Jonathan & Bichler, Shimshon, 2019, "Real GDP: The Flawed Metric at the Heart of Macroeconomics," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, issue 88, pages 51-59.

2018

• Ozili, Peterson K, 2018, "Bank Loan Loss Provisions, Investor Protection and the Macroeconomy," MPRA Paper, University Library of Munich, Germany, number 80281, Jun.
• Daraban, Marius Costin, 2018, "Business value created by management accounting," MPRA Paper, University Library of Munich, Germany, number 83093, Sep.
• DiGabriele, Jim & Ojo, Marianne, 2018, "Base Erosion and Profit Shifting (BEPS) and the Digital Economy: challenges and issues," MPRA Paper, University Library of Munich, Germany, number 83734.
• Tweneboah Senzu, Emmanuel & Ndebugri, Haruna, 2018, "Examining business performance of micro, small and medium scale enterprise through accounting records keeping; case study in Ghana," MPRA Paper, University Library of Munich, Germany, number 84022, Jan.
• Ozili, Peterson K, 2018, "Advances and Issues in Fraud Research: A Commentary," MPRA Paper, University Library of Munich, Germany, number 84879, Mar.
• ahmadu, aminu & Md. Harashid, Haron & Azlan, Amran, 2018, "Critical Factors Towards Philanthropic Dimension Of CSR in The Nigerian Financial Sector: The Mediating Effects Of Cultural Influence," MPRA Paper, University Library of Munich, Germany, number 85557, Jan.
• Atanasov, Atanas, 2018, "Фактори, Влияещи Върху Обезценката На Репутацията
  [Goodwill Impairment Factors]," MPRA Paper, University Library of Munich, Germany, number 87625, Jun.
• CATRINA, Ersilia, 2018, "Insurance, A Guaranteed Risk Or A Risk Assumed?," MPRA Paper, University Library of Munich, Germany, number 87769, Mar, revised Apr 2018.
• MIREA, Marin, 2018, "Adapting Public Services to Citizen Requirements: Trend or Need?," MPRA Paper, University Library of Munich, Germany, number 87771, Feb, revised Apr 2018.
• Atanasov, Atanas, 2018, "Финансово - Счетоводни Аспекти На Търговската Репутация
  [Financial and Accounting Aspects of Goodwill]," MPRA Paper, University Library of Munich, Germany, number 87987, Apr.
• Georgieva, Daniela, 2018, "Capitalization of tangible and intangible assets in non-profit organizations in Bulgaria," MPRA Paper, University Library of Munich, Germany, number 88655.
• Delis, Manthos & Karavitis, Panagiotis & Klassen, Kenneth, 2018, "The corporate governance of profit shifting," MPRA Paper, University Library of Munich, Germany, number 88724, Aug.
• Georgieva, Daniela, 2018, "Съдържателни Аспекти На Счетоводната Политика На Сдружения В България От Гледна Точка На Ползвателите На Документа
  [Content of the accounting policies of Bulgarian non-profit associations from user's point of view]," MPRA Paper, University Library of Munich, Germany, number 89377, Sep, revised Aug 2018.
• Ozili, Peterson K & Outa, Erick R, 2018, "Bank Earnings Smoothing During Mandatory IFRS adoption in Nigeria," MPRA Paper, University Library of Munich, Germany, number 89690.
• Ayachi, Ghoufrane, 2018, "La convergence de la comptabilité de l’Etat avec les normes IPSAS. Le cas du Maroc
  [Convergence of state accounting with IPSAS standards. The case of Morocco]," MPRA Paper, University Library of Munich, Germany, number 90039, Nov.
• Atanasov, Atanas, 2018, "Интелектуалният Капитал - Основа На Съвременния Бизнес И Предизвикателство Пред Финансовата Отчетност
  [Intellectual Capital - Basis Of Contemporary Business And Challenge For Financial Reporting]," MPRA Paper, University Library of Munich, Germany, number 90780, Sep.
• Hamamura, Jumpei, 2018, "Impact of a direct channel on the choice of absorption versus direct costing using cost-based transfer price," MPRA Paper, University Library of Munich, Germany, number 90836, Dec.
• Febriantoko, Jovan & Rotama, Hendra, 2018, "Evaluasi Potensi Penerimaan Pendapatan Asli Daerah Bidang Pariwisata di Indonesia
  [Evaluation of the Potential Revenues of Regional Original Revenue in Tourism in Indonesia]," MPRA Paper, University Library of Munich, Germany, number 90921, Oct.
• Balan, Igor & Erhan, Valeriu, 2018, "Cu privire la esenţa şi clasificarea capitalului
  [Concerning the essence and classification of capital]," MPRA Paper, University Library of Munich, Germany, number 91889, revised 2018.
• Georgieva, Daniela, 2018, "Дълготрайните Материални И Нематериални Активи, И Стоково-Материалните Запаси Като Елементи На Счетоводната Политика На Хотели В България
  [Intangible and tangible assets, and inventories as elements of the accounting policies of hotels in Bulgaria," MPRA Paper, University Library of Munich, Germany, number 92070, Dec, revised Mar 2018.
• Hamamura, Jumpei, 2018, "Impact of a direct channel on the choice of absorption versus direct costing using cost-based transfer price," MPRA Paper, University Library of Munich, Germany, number 92643, Dec, revised 10 Mar 2019.
• Vicentina Gomes, Liliane & Odálio dos Santos, José & Lana Silva, Cristiane & Ferreira de Souza, Maurício, 2018, "Divulgações de informações e o efeito no retorno de ações da maior empresa de educação listada na B3 (Brasil, Bolsa, Balcão)
  [Information disclosures and the effect on the return of stocks of the largest education company listed on B3 (Brasil, Bol," MPRA Paper, University Library of Munich, Germany, number 93123, Jan, revised 30 May 2018.
• Sutherland, Andrew, 2018, "Does Credit Reporting Lead to a Decline in Relationship Lending? Evidence from Information Sharing Technology," MPRA Paper, University Library of Munich, Germany, number 93670.
• Георгиева, Даниела, 2018, "Модел На Счетоводна Политика На Юридическо Лице С Нестопанска Цел По Примера На Сдруженията
  [A model of accounting policy of non-profit organization: on the example of associations]," MPRA Paper, University Library of Munich, Germany, number 94168, revised 2018.
• Georgieva, Daniela, 2018, "Structure, content and elements of the accounting policies of hotels in Bulgaria," MPRA Paper, University Library of Munich, Germany, number 99253, revised 2019.
• Jana Skálová & Maria Argenskaya, 2018, "Czech Republic - Tax Paradise for Paying Profits
  [Česká republika - daňový ráj pro výplatu podílů na zisku]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2018, issue 1, pages 47-59, DOI: 10.18267/j.cfuc.509.
• Lukáš Poutník, 2018, "Basic differences in the definition of fixed assets between Czech accounting standards and International public sector accounting standards
  [Základní odlišnosti ve vymezení dlouhodobých aktiv z pohledu české účetní legislativy a Mezinárodních účet," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2018, issue 2, pages 5-23, DOI: 10.18267/j.cfuc.510.
• Marek Jošt, 2018, "The Development of Legislation of Political Parties and Political Movements in the Czech Republic since 1991 until now with a Focus on Transparency
  [Vývoj legislativní úpravy politických stran a politických hnutí v České republice od roku 1991 do ," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2018, issue 3, pages 5-26, DOI: 10.18267/j.cfuc.514.
• Miloslav Janhuba & Jaroslava Janhubová, 2018, "Theoretical approaches to the presentation of expenses in the income statement
  [Teoretické přístupy k prezentaci nákladů ve výsledovce]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2018, issue 3, pages 27-40, DOI: 10.18267/j.cfuc.515.
• Miloslav Janhuba & Jaroslava Janhubová, 2018, "Characteristics of bookkeeping systems used in Czechoslovakia in the second half of the 20th century
  [Charakteristiky soustav účtů používaných v Československu ve druhé polovině 20. století]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2018, issue 4, pages 33-50, DOI: 10.18267/j.cfuc.520.
• Marcela Zárybnická Žárová, 2018, "Do Czech small and medium-sized companies disclose non-financial information?
  [Zveřejňují střední a malé podniky v ČR nefinanční informace?]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2018, issue 4, pages 71-83, DOI: 10.18267/j.cfuc.523.
• Jana Singerová, 2018, "Accounting in Cloud," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2018, issue 1, pages 61-76, DOI: 10.18267/j.efaj.206.
• Marzena Remlein, 2018, "Socially Responsible Investments in Financial Statements of Polish Public Companies," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2018, issue 3, pages 37-53, DOI: 10.18267/j.efaj.213.
• Atanasko Atanasovski & Marina Trpeska & Zorica Bozinovska Lazarevska, 2018, "Accounting Students' and Employers' Perceptions on Employability Skills in the SEE Country," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2018, issue 3, pages 55-71, DOI: 10.18267/j.efaj.214.
• Lucie Brabcová, 2018, "Compliance with IAS7 by Issuers of Listed Securities in the Czech Republic," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2018, issue 3, pages 73-89, DOI: 10.18267/j.efaj.215.
• Jan Svitlík & Marcela Zárybnická Žárová, 2018, "Earnings Discontinuity as the Proxy for Earnings Management: Empirical Study from the UK, Germany and the Czech Republic," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2018, issue 4, pages 25-40, DOI: 10.18267/j.efaj.217.
• Petr Marek & Eva Dufková & Radana Šmídová, 2018, "Kralicek's Model and its Methodical Problems
  [Kralicekův Quicktest a jeho metodické problémy]," Oceňování, Prague University of Economics and Business, volume 11, issue 4, pages 14-22, DOI: 10.18267/j.ocenovani.219.
• Mariana BANUTA & Mihaela GADOIU, 2018, "Considerations On The Valuation And Accounting Of Investment Property In The Current Economic Environment," Scientific Bulletin - Economic Sciences, University of Pitesti, volume 17, issue 2, pages 72-81.
• Johannes Becker & Jonas Fooken & Melanie Steinhoff, 2018, "Behavioral Effects of Withholding Taxes on Labor Supply," Discussion Papers Series, School of Economics, University of Queensland, Australia, number 589, Mar.
• Mohd. Takdir Hossan, 2018, "Traditional Accounting vs. Computer Based Accounting: Challenges Faced by Accountants," American Journal of Trade and Policy, Asian Business Consortium, volume 5, issue 2, pages 73-80.
• Imran Khan, 2018, "Enhancing Management Accounting Practices in Manufacturing Companies: A Special Reference to Top-level Management," Asian Business Review, Asian Business Consortium, volume 8, issue 3, pages 161-168.
• Melek Eker & Semih Eker, 2018, "The Impact of Interaction Between Enterprise Resource Planning System and Management Control System on Firm Performance in The Turkish Manufacturing Sector," Business and Economics Research Journal, Bursa Uludag University, Faculty of Economics and Administrative Sciences, volume 9, issue 1, pages 195-212.
• Olcay Akçin & İlker Kıymetli Şen, 2018, "Reverse Acquisitions Within the Scope of IFRS 3 Business Combinations," Business and Economics Research Journal, Bursa Uludag University, Faculty of Economics and Administrative Sciences, volume 9, issue 1, pages 213-233.
• Ayşegül İpek & Fehmi Ali Ildır, 2018, "Accounting for Exchange Risk Management Activities under the Scope of International Accounting Standards," Business and Economics Research Journal, Bursa Uludag University, Faculty of Economics and Administrative Sciences, volume 9, issue 1, pages 235-251.
• Selim Yuksel Pazarceviren & H. Pinar Kaya, 2018, "Measurement and Reporting of Intellectual Capital with Calculated Intangible Value Method," Business and Economics Research Journal, Bursa Uludag University, Faculty of Economics and Administrative Sciences, volume 9, issue 2, pages 331-348.
• Hakan Ozkaya, 2018, "Effect of Mandatory IFRS Adoption on Cost of Debt in Turkey," Business and Economics Research Journal, Bursa Uludag University, Faculty of Economics and Administrative Sciences, volume 9, issue 3, pages 579-588.
• Ali Ihsan Akgun, 2018, "Do Accounting Standards affect the Business Performance and Financial Statement Manipulation on the banks?," Business and Economics Research Journal, Bursa Uludag University, Faculty of Economics and Administrative Sciences, volume 9, issue 3, pages 589-603.
• Engin Meric & Mustafa Gersil, 2018, "Usability of Time Driven Activity Based Costing Methods in the Budgeting Process of SMEs," Business and Economics Research Journal, Bursa Uludag University, Faculty of Economics and Administrative Sciences, volume 9, issue 4, pages 961-978.
• Ana Lydia Gil Hernández & Solange Mayra Pérez Gómez & Juan Carlos Vázquez Ávila, 2018, "Procedimiento para el registro contable en las cuentas del Grupo Capital," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, volume 2, issue 1, pages 31-50.
• José Carlos del Toro Ríos, 2018, "Procedimiento para el análisis de la viabilidad de las normas contables en Cuba," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, volume 2, issue 1, pages 51-62.
• Carlos manuel Santos Cid, 2018, "Una mirada a la historia de la Contabilidad," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, volume 2, issue 1, pages 139-155.
• Cira María de León Gil, 2018, "La actividad contable tiene que asegurar las transformaciones del modelo económico cubano," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, volume 2, issue 2, pages 6-9.
• Julia Ileana Deas Albuerne & Carlos Alberto Paredes Paredes, 2018, "Algunas reflexiones sobre la interrelación entre las normas contables y las normas tributarias. Caso Ecuador," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, volume 2, issue 2, pages 80-88.
• Alexander Navarro Ruiz & María Saturnina Gil Basulto, 2018, "El registro contable de los instrumentos financieros," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, volume 2, issue 2, pages 88-96.
• José Carlos del Toro Ríos, 2018, "Desafíos de la Contabilidad en la actualización del modelo económico cubano," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, volume 2, issue 2, pages 149-154.
• Beatriz Reyes Lamazares & Solange Mayra Pérez Gómez, 2018, "Procedimiento para el registro contable de los Activos Fijos Intangibles en las entidades," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, volume 2, issue 3, pages 30-46.
• Yahislen Hernández Figueroa & Iris María González Torres, 2018, "Proforma para el cálculo del Valor Agregado Bruto en las actividades “no de mercado” del sector público cubano," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, volume 2, issue 3, pages 47-58.
• Raudelis Peña Breffe, 2018, "Una mirada a la NIC 41 Agricultura en la actividad contable de Cuba," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, volume 2, issue 3, pages 59-63.
• Sandra Eva Lomelí Rodríguez, 2018, "Sistema de costos tradicional aplicable a Pymes. Un estudio para empresas de la industria del mueble en México," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, volume 2, issue 4, pages 13-23.
• Khadra DAHOU & Ishaq HACINI, 2018, "Effect of Human Capital Management on Firm Performance via Balanced Scorecard," Management and Economics Review, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, volume 3, issue 1, pages 1-13, June.
• Csaba FOGARASSY & Éva NEUBAUER & Hasan MANSUR & Anita TANGL & Judit OLÁH & József POPP, 2018, "The Main Transition Management Issues And The Effects Of Environmental Accounting On Financial Performance– With Focus On Cement Industry," REVISTA ADMINISTRATIE SI MANAGEMENT PUBLIC, Faculty of Administration and Public Management, Academy of Economic Studies, Bucharest, Romania, volume 2018, issue 31, pages 52-66, December.
• Radojko LUKIC, 2018, "The Analysis of the Operative Profit Margin of Trade Companies in Serbia," REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, volume 19, issue 5, pages 458-475, December, DOI: 10.24818/RMCI.2018.5.458.
• Andrei-Mirel FLOREA & Riana RADU & Adriana MOCANU PUSTIANU & Silvius STANCIU, 2018, "Perspectives for the Development of the Collaboration Relations in the Association Forms for Association Forms in the Galaţi County," REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, volume 19, issue 5, pages 497-503, December, DOI: 10.24818/RMCI.2018.5.497.
• Pornsit Jiraporn & Pandej Chintrakarn & Shenghui Tong & Sirimon Treepongkaruna, 2018, "Does board independence substitute for external audit quality? Evidence from an exogenous regulatory shock," Australian Journal of Management, Australian School of Business, volume 43, issue 1, pages 27-41, February, DOI: 10.1177/0312896217712334.
• Shimin Chen & Bin Srinidhi & Lixin (Nancy) Su & Jamie Y Tong, 2018, "The separate and joint effects of the market for corporate control and board effectiveness on R&D valuation," Australian Journal of Management, Australian School of Business, volume 43, issue 2, pages 203-224, May, DOI: 10.1177/0312896217718891.
• Cornelia Beck & Geoffrey Frost & Stewart Jones, 2018, "CSR disclosure and financial performance revisited: A cross-country analysis," Australian Journal of Management, Australian School of Business, volume 43, issue 4, pages 517-537, November, DOI: 10.1177/0312896218771438.
• Michael E Bradbury & Tom Scott, 2018, "Do managers forecast asymmetric cost behaviour?," Australian Journal of Management, Australian School of Business, volume 43, issue 4, pages 538-554, November, DOI: 10.1177/0312896218773136.
• Li Yu (Colly) He & Sue Wright & Elaine Evans, 2018, "Is fair value information relevant to investment decision-making: Evidence from the Australian agricultural sector?," Australian Journal of Management, Australian School of Business, volume 43, issue 4, pages 555-574, November, DOI: 10.1177/0312896218765236.
• Gheorghe Lepadatu, 2018, "Mechanisms and Tools used in Treasury Management of the Companies," Social-Economic Debates, Association for Entreprenorial Spirit Promotion, volume 7, issue 2, pages 55-61, August.
• PHANTHIPA SRINAMMUANG & Neungruthai Petcharat & Neungruthai Petcharat, 2018, "Management accountants? role in moving towards sustainability reporting system of Thai-listed companies," Proceedings of International Academic Conferences, International Institute of Social and Economic Sciences, number 7208951, Jun.
• Phanthipa Srinammuang & Neungruthai Petcharat, 2018, "Environmental sustainability report and its communicative values to stakeholders: Evidence of Thai-construction sector," Proceedings of International Academic Conferences, International Institute of Social and Economic Sciences, number 7309922, Nov.
• Jana Kliestikova & Maria Kovacova & Tomas Kliestik, 2018, "Hiding the bankruptcy through creative accounting," Proceedings of International Academic Conferences, International Institute of Social and Economic Sciences, number 7508682, Apr.
• PHANTHIPA SRINAMMUANG & Neungruthai Petcharat, 2018, "Management accountants? role in moving towards a corporate sustainability in Thailand," International Journal of Business and Management, International Institute of Social and Economic Sciences, volume 6, issue 2, pages 78-89, November.
• Malgorzata Czerny & Bartlomiej Juras, 2018, "A Public Tribute Zakat in Muslim Countries as an Example of the Practical Problem of Accounting Standardization (Danina publiczna zakat w krajach muzulmanskich jako przyklad praktycznego problemu standaryzacji rachunkowosci)," Problemy Zarzadzania, University of Warsaw, Faculty of Management, volume 16, issue 72, pages 185-194.
• Beata Zyznarska-Dworczak, 2018, "Legitimacy Theory in Management Accounting Research (Teoria legitymizacji w badaniach rachunkowosci zarzadczej)," Problemy Zarzadzania, University of Warsaw, Faculty of Management, volume 16, issue 72, pages 195-203.
• Jan Turyna & Monika Koeppl-Turyna, 2018, "Public Sector Accounting in the European Union Member States – Assessment of Practices and Their Compatibility with IPSAS (Rachunkowosc w instytucjach sektora publicznego krajow Unii Europejskiej – proba oceny wybranych rozwiazan i ich zgodnosci z IP," Problemy Zarzadzania, University of Warsaw, Faculty of Management, volume 16, issue 72, pages 34-61.
• Grazyna Michalczuk & Urszula Konarzewska, 2018, "Social Reporting as a Tool for Building Confidence Between the Bank and Its Environment (Raportowanie spoleczne jako narzedzie budowania zaufania pomiedzy bankiem a jego otoczeniem)," Problemy Zarzadzania, University of Warsaw, Faculty of Management, volume 16, issue 74, pages 116-130.
• Adriana Kaszuba-Perz, 2018, "The role of decision-making cost accounts and other economic calculations in building strategies for small and medium family firms(Rola decyzyjnych rachunkow kosztow i innych rachunkow ekonomicznych w budowaniu strategii malych i srednich firm rodzin," Research Reports, University of Warsaw, Faculty of Management, volume 1, issue 26, pages 137-144.
• Izabela Emerling, 2018, "Importance of Non-Financial Data for Users of Financial Statements (Znaczenie danych niefinansowych dla odbiorcow sprawozdania finansowego)," Research Reports, University of Warsaw, Faculty of Management, volume 1, issue 27, pages 136-142.
• Eleonora Stancheva-Todorova, 2018, "Possibilities For Conceptualization Of The Contemporary Accounting Theory (Part Two)," Yearbook of the Faculty of Economics and Business Administration, Sofia University, Faculty of Economics and Business Administration, Sofia University St Kliment Ohridski - Bulgaria, volume 15, issue 1, pages 255-287, June.
• Tuba DERYA-BASKAN & Eda BALIKÇIOĞLU, 2018, "Firma Bileşenlerinin Halka Açık Perakende Firmalarında Kurumlar Vergisine Etkisi," Sosyoekonomi Journal, Sosyoekonomi Society, issue 26(37).
• Georgios Georgakopoulos, 2018, "Risk, Risk Conflicts, Sub-Politics and Social and Environmental Accounting and Accountability in Scottish Salmon Farming," SPOUDAI Journal of Economics and Business, SPOUDAI Journal of Economics and Business, University of Piraeus, volume 68, issue 2-3, pages 1-1, April-Sep.
• Georgia Pazarzi & John Sorros, 2018, "The Effect of R&D Expenses on Earnings and Market Value," SPOUDAI Journal of Economics and Business, SPOUDAI Journal of Economics and Business, University of Piraeus, volume 68, issue 2-3, pages 39-47, April-Sep.
• Hamza Bahaji, 2018, "Are employee stock option exercise decisions better explained through the prospect theory?," Annals of Operations Research, Springer, volume 262, issue 2, pages 335-359, March, DOI: 10.1007/s10479-016-2127-2.
• Lisa Frey, 2018, "Tax certified individual auditors and effective tax rates," Business Research, Springer;German Academic Association for Business Research, volume 11, issue 1, pages 77-114, February, DOI: 10.1007/s40685-017-0057-8.
• Konstantinos J. Liapis & Sotirios J. Trigas & Paris A. Patsis, 2018, "Financial and Spatial Analysis of the Greek Systemic Banks Before and During the Financial Crisis," Contributions to Economics, Springer, in: Spyros Roukanas & Persefoni Polychronidou & Anastasios Karasavvoglou, "The Political Economy of Development in Southeastern Europe", DOI: 10.1007/978-3-319-93452-5_7.
• Claus-Jochen Haake & Sonja Recker, 2018, "The Generalized Nash Bargaining Solution for Transfer Price Negotiations Under Incomplete Information," Group Decision and Negotiation, Springer, volume 27, issue 6, pages 905-932, December, DOI: 10.1007/s10726-018-9592-8.
• Viktoria Diser & Christian Hofmann, 2018, "Hedging and accounting-based RPE contracts for powerful CEOs," Journal of Business Economics, Springer, volume 88, issue 7, pages 941-970, September, DOI: 10.1007/s11573-018-0907-7.
• Jamel Chouaibi & Moez Harres & Najet Ben Brahim, 2018, "The Effect of Board Director’s Characteristics on Real Earnings Management: Tunisian-Listed Firms," Journal of the Knowledge Economy, Springer;Portland International Center for Management of Engineering and Technology (PICMET), volume 9, issue 3, pages 999-1013, September, DOI: 10.1007/s13132-016-0387-3.
• Anja Heinicke, 2018, "Performance measurement systems in small and medium-sized enterprises and family firms: a systematic literature review," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, volume 28, issue 4, pages 457-502, February, DOI: 10.1007/s00187-017-0254-9.
• Ulf Diefenbach & Andreas Wald & Ronald Gleich, 2018, "Between cost and benefit: investigating effects of cost management control systems on cost efficiency and organisational performance," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, volume 29, issue 1, pages 63-89, March, DOI: 10.1007/s00187-018-0261-5.
• Thomas R. Loy & Sven Hartlieb, 2018, "Have estimates of cost stickiness changed across listing cohorts?," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, volume 29, issue 2, pages 161-181, August, DOI: 10.1007/s00187-018-0263-3.
• Berend van der Kolk & Wesley Kaufmann, 2018, "Performance measurement, cognitive dissonance and coping strategies: exploring individual responses to NPM-inspired output control," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, volume 29, issue 2, pages 93-113, August, DOI: 10.1007/s00187-018-0265-1.
• Christian Daumoser & Bernhard Hirsch & Matthias Sohn, 2018, "Honesty in budgeting: a review of morality and control aspects in the budgetary slack literature," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, volume 29, issue 2, pages 115-159, August, DOI: 10.1007/s00187-018-0267-z.
• Shohei Nagasawa, 2018, "Asymmetric cost behavior in local public enterprises: exploring the public interest and striving for efficiency," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, volume 29, issue 3, pages 225-273, December, DOI: 10.1007/s00187-018-0269-x.
• Jens Leth Hougaard & Hervé Moulin, 2018, "Sharing the cost of risky projects," Economic Theory, Springer;Society for the Advancement of Economic Theory (SAET), volume 65, issue 3, pages 663-679, May, DOI: 10.1007/s00199-017-1034-3.
• Jeremy Bertomeu & Davide Cianciaruso, 2018, "Verifiable disclosure," Economic Theory, Springer;Society for the Advancement of Economic Theory (SAET), volume 65, issue 4, pages 1011-1044, June, DOI: 10.1007/s00199-017-1048-x.
• Heinz Ahn & Marcel Clermont & Stephan Schwetschke, 2018, "Research on target costing: past, present and future," Management Review Quarterly, Springer, volume 68, issue 3, pages 321-354, August, DOI: 10.1007/s11301-018-0141-y.
• Pingui Rao & Heng Yue & Xin Zhou, 2018, "Return predictability and the real option value of segments," Review of Accounting Studies, Springer, volume 23, issue 1, pages 167-199, March, DOI: 10.1007/s11142-017-9421-3.
• Daniel Aobdia, 2018, "Employee mobility, noncompete agreements, product-market competition, and company disclosure," Review of Accounting Studies, Springer, volume 23, issue 1, pages 296-346, March, DOI: 10.1007/s11142-017-9425-z.
• Maria Correia & Johnny Kang & Scott Richardson, 2018, "Asset volatility," Review of Accounting Studies, Springer, volume 23, issue 1, pages 37-94, March, DOI: 10.1007/s11142-017-9431-1.
• Jose M. Carabias, 2018, "The real-time information content of macroeconomic news: implications for firm-level earnings expectations," Review of Accounting Studies, Springer, volume 23, issue 1, pages 136-166, March, DOI: 10.1007/s11142-017-9436-9.
• David Aboody & Shai Levi & Dan Weiss, 2018, "Managerial incentives, options, and cost-structure choices," Review of Accounting Studies, Springer, volume 23, issue 2, pages 422-451, June, DOI: 10.1007/s11142-017-9432-0.
• Richard Frankel & Joshua Lee & Zawadi Lemayian, 2018, "Proprietary costs and sealing documents in patent litigation," Review of Accounting Studies, Springer, volume 23, issue 2, pages 452-486, June, DOI: 10.1007/s11142-017-9434-y.
• Dan Amiram & Zahn Bozanic & James D. Cox & Quentin Dupont & Jonathan M. Karpoff & Richard Sloan, 2018, "Financial reporting fraud and other forms of misconduct: a multidisciplinary review of the literature," Review of Accounting Studies, Springer, volume 23, issue 2, pages 732-783, June, DOI: 10.1007/s11142-017-9435-x.
• Dain C. Donelson & Justin J. Hopkins & Christopher G. Yust, 2018, "The cost of disclosure regulation: evidence from D&O insurance and nonmeritorious securities litigation," Review of Accounting Studies, Springer, volume 23, issue 2, pages 528-588, June, DOI: 10.1007/s11142-018-9438-2.
• Brad A. Badertscher & Jeffrey J. Burks & Peter D. Easton, 2018, "The market reaction to bank regulatory reports," Review of Accounting Studies, Springer, volume 23, issue 2, pages 686-731, June, DOI: 10.1007/s11142-018-9440-8.
• Phillip J. Quinn, 2018, "Shifting corporate culture: executive stock ownership plan adoptions and incentives to meet or just beat analysts’ expectations," Review of Accounting Studies, Springer, volume 23, issue 2, pages 654-685, June, DOI: 10.1007/s11142-018-9442-6.
• Ciao-Wei Chen & Bradford F. Hepfer & Phillip J. Quinn & Ryan J. Wilson, 2018, "The effect of tax-motivated income shifting on information asymmetry," Review of Accounting Studies, Springer, volume 23, issue 3, pages 958-1004, September, DOI: 10.1007/s11142-018-9439-1.
• Andrew B. Jackson & Marlene A. Plumlee & Brian R. Rountree, 2018, "Decomposing the market, industry, and firm components of profitability: implications for forecasts of profitability," Review of Accounting Studies, Springer, volume 23, issue 3, pages 1071-1095, September, DOI: 10.1007/s11142-018-9446-2.
• Gerald J. Lobo & Michael Neel & Adrienne Rhodes, 2018, "Accounting comparability and relative performance evaluation in CEO compensation," Review of Accounting Studies, Springer, volume 23, issue 3, pages 1137-1176, September, DOI: 10.1007/s11142-018-9447-1.
• Jing Li & Lin Nan & Ran Zhao, 2018, "Corporate governance roles of information quality and corporate takeovers," Review of Accounting Studies, Springer, volume 23, issue 3, pages 1207-1240, September, DOI: 10.1007/s11142-018-9449-z.
• Chad R. Larson & Richard Sloan & Jenny Zha Giedt, 2018, "Defining, measuring, and modeling accruals: a guide for researchers," Review of Accounting Studies, Springer, volume 23, issue 3, pages 827-871, September, DOI: 10.1007/s11142-018-9457-z.
• Jeffrey L. Hoopes & Kenneth J. Merkley & Joseph Pacelli & Joseph H. Schroeder, 2018, "Audit personnel salaries and audit quality," Review of Accounting Studies, Springer, volume 23, issue 3, pages 1096-1136, September, DOI: 10.1007/s11142-018-9458-y.
• Mei Luo & Shuai Shao & Frank Zhang, 2018, "Does financial reporting above or below operating income matter to firms and investors? The case of investment income in China," Review of Accounting Studies, Springer, volume 23, issue 4, pages 1754-1790, December, DOI: 10.1007/s11142-018-9455-1.
• Adrienna Huffman, 2018, "Asset use and the relevance of fair value measurement: evidence from IAS 41," Review of Accounting Studies, Springer, volume 23, issue 4, pages 1274-1314, December, DOI: 10.1007/s11142-018-9456-0.
• Eddie Chamisa & Musa Mangena & Hamutyinei Harvey Pamburai & Venancio Tauringana, 2018, "Financial reporting in hyperinflationary economies and the value relevance of accounting amounts: hard evidence from Zimbabwe," Review of Accounting Studies, Springer, volume 23, issue 4, pages 1241-1273, December, DOI: 10.1007/s11142-018-9460-4.
• Qintao Fan & Wei Li, 2018, "Leading indicator variables and managerial incentives in a dynamic agency setting," Review of Accounting Studies, Springer, volume 23, issue 4, pages 1715-1753, December, DOI: 10.1007/s11142-018-9461-3.
• Jeffrey J. Burks & Christine Cuny & Joseph Gerakos & João Granja, 2018, "Competition and voluntary disclosure: evidence from deregulation in the banking industry," Review of Accounting Studies, Springer, volume 23, issue 4, pages 1471-1511, December, DOI: 10.1007/s11142-018-9463-1.
• Kristian D. Allee & Daniel D. Wangerin, 2018, "Auditor monitoring and verification in financial contracts: evidence from earnouts and SFAS 141(R)," Review of Accounting Studies, Springer, volume 23, issue 4, pages 1629-1664, December, DOI: 10.1007/s11142-018-9472-0.
• Huasheng Gao & Huai Zhang & Jin Zhang, 2018, "Employee turnover likelihood and earnings management: evidence from the inevitable disclosure doctrine," Review of Accounting Studies, Springer, volume 23, issue 4, pages 1424-1470, December, DOI: 10.1007/s11142-018-9475-x.
• Lale Guler, 2018, "Has SFAS 142 improved the usefulness of goodwill impairment loss and goodwill balances for investors?," Review of Managerial Science, Springer, volume 12, issue 3, pages 559-592, July, DOI: 10.1007/s11846-016-0223-y.
• Kun-Ming Yang & Shen-Ho Chang, 2018, "Application of Activity-Based Costing to Green Industry for Profitability and Performance Enhancement -- Recycling of Blast Furnace Slag as an Example," Advances in Management and Applied Economics, SCIENPRESS Ltd, volume 8, issue 3, pages 1-3.
• Ru-Je Lee & Hui-Sung Kao, 2018, "The Impacts of IFRSs and Auditor on Tax Avoidance," Advances in Management and Applied Economics, SCIENPRESS Ltd, volume 8, issue 6, pages 1-2.
• Yan-Yu Chou & Min-Lee Chan, 2018, "The Impact of CEO Characteristics on Real Earnings Management: Evidence from the US Banking Industry," Journal of Applied Finance & Banking, SCIENPRESS Ltd, volume 8, issue 2, pages 1-2.
• Kaiss Sarra & Nezha Baghar & Mounime El Kabbouri, 2018, "Goodwill and Performance," Journal of Applied Finance & Banking, SCIENPRESS Ltd, volume 8, issue 3, pages 1-2.
• Tzu Ching & Weng, 2018, "How do Family Ownership and Control Affect the Demand for Director and Officer Insurance?," Journal of Applied Finance & Banking, SCIENPRESS Ltd, volume 8, issue 6, pages 1-3.
• Iluta Arbidane & Iveta Mietule, 2018, "Problems and solutions of accounting and evaluation of biological assets in Latvia," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 6, issue 1, pages 10-22, September, DOI: 10.9770/jesi.2018.6.1(1).
• Rasa Subačienė & Lehte Alver & Inta Brūna & Mirjana Hladika & Daša Mokošová & Jan Molín, 2018, "Evaluation of accounting regulation evolution in selected countries," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 6, issue 1, pages 139-175, September, DOI: 10.9770/jesi.2018.6.1(11).
• Svetlana Vegera & Alena Malei & Ina Sapeha & Volha Sushko, 2018, "Information support of the circular economy: the objects of accounting at recycling technological cycle stages of industrial waste," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 6, issue 1, pages 190-210, September, DOI: 10.9770/jesi.2018.6.1(13).
• Ramunė Budrionytė & Lionius Gaižauskas, 2018, "Historical cost vs fair value in forest accounting: the case of Lithuania," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 6, issue 1, pages 60-76, September, DOI: 10.9770/jesi.2018.6.1(5).
• Inga Būmane, 2018, "The methodology of the statement of comprehensive income and its impact on profitability: the case of Latvia," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 6, issue 1, pages 77-86, September, DOI: 10.9770/jesi.2018.6.1(6).
• Omneya Abdelsalam & Marwa Elnahass & Sabur Mollah, 2018, "Religiosity and Bank Asset Securitization," Working Papers, Swansea University, School of Management, number 2018-13, Feb.
• Omneya Abdelsalam & Marwa Elnahass & Sabur Mollah, 2018, "Asset Securitization and Risk: Does Bank Type Matter?," Working Papers, Swansea University, School of Management, number 2018-15, Feb.
• Omneya Abdelsalam & Marwa Elnahass & Sabur Mollah, 2018, "Asset Securitization and Bank risk: Do Religiosity or Ownership Structure Matter?," Working Papers, Swansea University, School of Management, number 2018-17, Feb.
• Hervé Stolowy & Luc Paugam, 2018, "The expansion of non-financial reporting: an exploratory study," Accounting and Business Research, Taylor & Francis Journals, volume 48, issue 5, pages 525-548, July, DOI: 10.1080/00014788.2018.1470141.
• Nikolaos Arnis, 2018, "Predicting Corporate Bankruptcy: A Cross-Sectoral Empirical Study - The Case of Greece," International Journal of Business and Economic Sciences Applied Research (IJBESAR), Democritus University of Thrace (DUTH), Kavala Campus, Greece, volume 11, issue 3, pages 31-56, December.
• Patricia Kotnik & Mustafa Erdem Sakinc & Dejan Guduras, 2018, "Executive compensation in Europe: Realized gains from stock-based pay," Working Papers Series, Institute for New Economic Thinking, number 78, Jul, DOI: 10.2139/ssrn.3228809.
• Elena Urquía-Grande & María-del-Mar Camacho-Miñano & Emma Dafouz, 2018, "¿Hacia una nueva dinámica de clase? Análisis comparativo de las preferencias de aprendizaje del alumnado universitario en titulaciones bilingües
  [Towards a new classroom dynamic? A comparative analysis of students’ learning strategies in English v," Papeles de Europa, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Instituto Complutense de Estudios Internacionales (ICEI), volume 31, issue 1, pages 41-56, DOI: 10.5209/PADE.61488.
• Gemma Fajardo García, 2018, "La identificación de las empresas de economía social en España. Problemática jurídica
  [The identification of social economy companies in Spain. Legal problems]," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 128, pages 99-126, DOI: 10.5209/REVE.60209.
• Emilio Mauleón Méndez & Carlos Mulet Forteza & Juana Isabel Genovart Balaguer, 2018, "Aspectos económico-contables de la transformación de una sociedad limitada en una cooperativa
  [Economic and accounting issues of the transformation of limited liability companies into cooperative entities]," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 129, pages 183-208, DOI: 10.5209/REVE.61932.