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

2018

• Justin Chircop & Michele Fabrizi & Elisabetta Ipino & Antonio Parbonetti, 2018, "Does social capital constrain firms’ tax avoidance?," Social Responsibility Journal, Emerald Group Publishing Limited, volume 14, issue 3, pages 542-565, August, DOI: 10.1108/SRJ-08-2017-0157.
• Nexhmie Berisha Vokshi, 2018, "The Connection between Accounting and Taxation from the Perspective of Preparing the Financial Statements," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), volume 0, issue 4, pages 34-47.
• Supriadi Laupe, 2018, "Role of Culture and Law Enforcement in Determining the Level of IFRS Adoption," European Research Studies Journal, European Research Studies Journal, volume 0, issue 1, pages 56-64.
• Olga Evgenyevna Kachkova & Maria Aramovna Vakhrushina & Irina Dmitriyevna Demina & Taisiya Ivanovna Krishtaleva & Marina Ilyinichna Sidorova & Elena Nikolaevna Dombrovskaya & Lyudmila Vasilyevna Klepi, 2018, "Developing the Accounting Concept in the Public Sector," European Research Studies Journal, European Research Studies Journal, volume 0, issue 1, pages 636-649.
• R. Livanova & E. Stepanenko & L. Postnikova & B. Lukyanov & J. Chutcheva, 2018, "Enhancement of Accounting of the Agrο-Industrial Sector," European Research Studies Journal, European Research Studies Journal, volume 0, issue 3, pages 476-487.
• Konstantinos J. Liapis, 2018, "Managing NPEs Under Financial Crisis Conditions: A Synthetic Quick Approach," European Research Studies Journal, European Research Studies Journal, volume 0, issue 4, pages 688-713.
• N.G. Vovchenko & A.A. Alukhanyan & L.Yu. Andreeva & G.A. Buryakov, 2018, "Formation of an Adaptive Personnel Training System as a Factor of Ensuring Financial Stability of Leasing Companies," European Research Studies Journal, European Research Studies Journal, volume 0, issue Special1, pages 3-15.
• A.I. Belousov & G.V. Mihajlova & F.M. Uzdenova & L.V. Blizno, 2018, "Legal and Economic Components of Modern Accounting Transformation," European Research Studies Journal, European Research Studies Journal, volume 0, issue Special1, pages 34-40.
• L.Yu. Andreeva & V.V. Aksenov & A.V. Andreeva & M.L. Somko, 2018, "The Role of Retraining Technologies of Personnel in Ensuring Financial Stability of Transport and Industrial Companies," European Research Studies Journal, European Research Studies Journal, volume 0, issue Special1, pages 407-422.
• L.N. Usenko & I.N. Bogataya & N.V. Bukhov & T.B. Kuvaldina & A.V. Pavlyuk, 2018, "Formation of an Integrated Accounting and Analytical Management System for Value Analysis Purposes," European Research Studies Journal, European Research Studies Journal, volume 0, issue Special1, pages 63-71.
• A.I. Belousov & G.V. Mihajlova & N.A. Rumachik & E.A. Shelukhina, 2018, "Accounting Procedures in the System of Searching and Generating the Balance Sheet of Accounting Information by Various Stakeholder Groups," European Research Studies Journal, European Research Studies Journal, volume 0, issue Special 2, pages 238-245.
• Sharovatova E.A. & Chukhrova O.V. & Scherbakova E.P. & Martirosyan T.R., 2018, "Innovative Production Accounting Segmentation in a Globalized Economy," European Research Studies Journal, European Research Studies Journal, volume 0, issue Special 2, pages 540-550.
• Anastasia Atabekova & Tatyana Shoustikova, 2018, "Language Issues within Forced Migration at Borders and Temporary Settlements: An Integrated Content Analysis," European Research Studies Journal, European Research Studies Journal, volume 0, issue Special 2, pages 690-700.
• E.M. Akhmetshin & L.N. Demidova & N.A. Prodanova & O.V. Savchina & L.B. Trofimova & K.S. Ratnikov, 2018, "Statistical Methods for Analyzing Financial Statements of Russian Organizations in the Context of IFRS Implementation," European Research Studies Journal, European Research Studies Journal, volume 0, issue Special 3, pages 118-129.
• José Manuel Santos Jaén & María del Mar Alcalá Gázquez, 2018, "Simplificación en el suministro de información financiera por parte de las pymes, diferencias entre los planes generales de contabilidad," Contribuciones a la Economía, Servicios Académicos Intercontinentales SL, issue 2018-01, January-M.
• Alessandro Mechelli & Vincenzo Sforza & Alessandra Stefanoni & Riccardo Cimini, 2018, "The value relevance of the fair value hierarchy. Empirical evidence from the European Union," FINANCIAL REPORTING, FrancoAngeli Editore, volume 2018, issue 2, pages 7-35.
• Simona Alfiero & Massimo Cane & Ruggiero Doronzo & Alfredo Esposito, 2018, "Determining characteristics of boards adopting Integrated Reporting," FINANCIAL REPORTING, FrancoAngeli Editore, volume 2018, issue 2, pages 37-71.
• Elena Beccalli & Saverio Bozzolan & Enrico Laghi & Marco Mattei, 2018, "Do letters to shareholders inform or mislead? Insights from insider trading," FINANCIAL REPORTING, FrancoAngeli Editore, volume 2018, issue 2, pages 73-109.
• Roberto Aprile & Laura Bini, 2018, "The role of institutions in the process of global convergence to IFRS," FINANCIAL REPORTING, FrancoAngeli Editore, volume 2018, issue 2, pages 111-134.
• Karel Janda, 2018, "Earnings Stability and Peer Selection for Indirect Valuation," Working Papers IES, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, number 2018/14, Jul, revised Jul 2018.
• Jonathan Black & Maximiliano da Silva & Mattias Nilsson & Roberto Pinheiro, 2016, "Information Production, Misconduct Effort, and the Duration of Financial Misrepresentation," Working Papers, Federal Reserve Bank of Cleveland, number 16-13R, Jun, DOI: 10.26509/frbc-wp-201613r.
• Olga N. Kuznetsova, 2018, "Optimization of Accounting and Control in Settlements With Accountable Persons at an Enterprise," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 2, pages 120-128, April, DOI: 10.31107/2075-1990-2018-2-120-128.
• Anton M. Maryasin, 2018, "The Methodology of Non-Financial Assets Impairment Recognition," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 6, pages 128-135, December, DOI: 10.31107/2075-1990-2018-6-128-135.
• Mercedes Mareque & Angel Barajas & Francisco Lopez-Corrales, 2018, "The Impact of Union of European Football Associations (UEFA) Financial Fair Play Regulation on Audit Fees: Evidence from Spanish Football," IJFS, MDPI, volume 6, issue 4, pages 1-20, November.
• Santiago Lago-Peñas & Elena Rivo-López & Alberto Vaquero-García & Mónica Villanueva-Villar, 2018, "Do family firms contribute to job stability? Evidence from the great recession," Working Papers. Collection C: Family business, Universidade de Vigo, GEN - Governance and Economics research Network, number 1801, Mar.
• Patricia Diana, 2018, "Internal and External Determinants of Audit Delay: Evidence from Indonesian Manufacturing Companies," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr153, Feb.
• Yefni, 2018, "An Analysis of the Implementation of PSAK 69 at PT Perkebunan Nusantara V (Persero)," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr157, Mar.
• Fransiskus Randa, 2018, "Transformation of Accountability Values in Local Cultures: An Acculturative Ethnography Study on Catholic Churches in Tana Toraja," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr158, Jun.
• Juniarti, 2018, "The Accounting Conservatism of the Adoption of IFRS in Indonesia," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr162, Dec.
• Nahariah Jaffar, 2018, "Analysis of Voluntary Disclosure Before and After the Establishment of the Integrated Reporting Framework," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr163, Dec.
• Juniarti, 2018, "Information Asymmetry in the Post-IFRS Adoption Period: Evidence from Developing Countries," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr164, Dec.
• Salehudin Eka Saputra Alrasidi, ST, 2018, "Gender-Diversity, Financial Performance and Cash Holding in Family Firms," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr165, Dec.
• Sareeya WICHITSATHIAN, 2018, "Capital Policy on Firm's Profitability: A Case of the Thai Agro and Food Industry," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr166, Dec.
• Santi Novita, 2018, "Industry and Financial Crises in Fragile and Zombie Firms: Does Leverage Matter?," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number jber157, Sep.
• Grace T. Pontoh, 2018, "Internet Financial Reporting Of Public Institutions and E-Government as a Medium of Good Governance in Indonesia," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number jfbr143, Sep.
• 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.
• Diyan Ganchev, 2018, "Problems in Identifying, Recognizing and Measuring the Identifiable Assets Acquired, Liabilities Assumed, and Any Non-controlling Interest in a Business Combination," Izvestia Journal of the Union of Scientists - Varna. Economic Sciences Series, Union of Scientists - Varna, Economic Sciences Section, volume 7, issue 1, pages 284-294, October.
• Nadezhda Popova-Yosifova, 2018, "The Impact of Financial Reporting on Disclosures for Banking Supervision Purposes," Izvestia Journal of the Union of Scientists - Varna. Economic Sciences Series, Union of Scientists - Varna, Economic Sciences Section, volume 7, issue 2, pages 100-106, November.
• Atanas Atanasov, 2018, "Accounting Aspects of Business Motives for Business Combinations," Izvestia Journal of the Union of Scientists - Varna. Economic Sciences Series, Union of Scientists - Varna, Economic Sciences Section, volume 7, issue 2, pages 107-114, November.
• Galina Sabcheva, 2018, "Accounts Receivable Management as Part of the Entity's Financial Management," Izvestia Journal of the Union of Scientists - Varna. Economic Sciences Series, Union of Scientists - Varna, Economic Sciences Section, volume 7, issue 2, pages 125-132, November.
• Rumyana Marinova, 2018, "Accounting Problems in the Subsequent Evaluation of the Rights to Football Players," Izvestia Journal of the Union of Scientists - Varna. Economic Sciences Series, Union of Scientists - Varna, Economic Sciences Section, volume 7, issue 2, pages 192-200, November.
• Muñoz Francisco Flores & Valentinetti Diego & Rodríguez María Mora & Nieto Ángel Mena, 2018, "The Role of XBRL on EMAS Reporting: An Analysis of Organisational Values Compatibility," Scientific Annals of Economics and Business, Sciendo, volume 65, issue 4, pages 497-514, December, DOI: 10.2478/saeb-2018-0025.
• Salami Abdulai Agbaje & Uthman Ahmad Bukola, 2018, "Bank Capital, Operating Efficiency, and Corporate Performance in Nigeria," Acta Universitatis Sapientiae, Economics and Business, Sciendo, volume 6, issue 1, pages 61-87, DOI: 10.1515/auseb-2018-0004.
• Salami Abdulai Agbaje & Uthman Ahmad Bukola, 2018, "Bank Capital, Operating Efficiency, and Corporate Performance in Nigeria," Acta Universitatis Sapientiae, Economics and Business, Sciendo, volume 6, issue 1, pages 61-87, DOI: 10.1515/eb-2018-0004.
• Ryszawska Bożena & Zabawa Justyna, 2018, "The Environmental Responsibility of the World’s Largest Banks," Acta Universitatis Sapientiae, Economics and Business, Sciendo, volume 32, issue 1, pages 51-64, December, DOI: 10.2478/eb-2018-0004.
• Jaszczuk Joanna & Białek-Jaworska Anna & Opolski Krzysztof & Sylwestrzak Marek & Trzpioła Katarzyna, 2018, "Leasing Puzzle in Polish Small Firms Listed on the Alternative Market," Central European Economic Journal, Sciendo, volume 5, issue 52, pages 25-39, January, DOI: 10.2478/ceej-2018-0006.
• Spasić Dejan, 2018, "Do Serbian Companies Provide Relevant Disclosures About Goodwill?," Economic Themes, Sciendo, volume 56, issue 1, pages 127-138, April, DOI: 10.2478/ethemes-2018-0008.
• Prewysz-Kwinto Piotr, 2018, "The Impact of Accounting and Tax Law Concerning Borrowing Costs on the Assessment of the Financial Leverage Effect," Financial Sciences. Nauki o Finansach, Sciendo, volume 23, issue 2, pages 47-59, June, DOI: 10.15611/fins.2018.2.04.
• Świetla Katarzyna, 2018, "The Educational Role of the Accountants Association in Poland (AAP) After the Deregulating of the Profession," Financial Sciences. Nauki o Finansach, Sciendo, volume 23, issue 2, pages 75-89, June, DOI: 10.15611/fins.2018.2.06.
• Kabalski Przemysław & Zarzycka Ewelina, 2018, "The Convergence of Financial and Management Accounting in Poland," Financial Sciences. Nauki o Finansach, Sciendo, volume 23, issue 2, pages 9-19, June, DOI: 10.15611/fins.2018.2.01.
• Warzocha Grzegorz, 2018, "Annual Financial Statements, the Importance of Other Comprehensive Income," Financial Sciences. Nauki o Finansach, Sciendo, volume 23, issue 2, pages 90-101, June, DOI: 10.15611/fins.2018.2.07.
• Macuda Małgorzata, 2018, "Diagnosis-Related Group Prospective Payment System in Poland – Costs Versus Tariffs: The Case of Inguinal Hernia," Financial Sciences. Nauki o Finansach, Sciendo, volume 23, issue 3, pages 102-110, September, DOI: 10.15611/fins.2018.3.08.
• Dobroszek Justyna, 2018, "The Measurement of Costs and Results in Supply Chain Management: The Case of Poland," Financial Sciences. Nauki o Finansach, Sciendo, volume 23, issue 3, pages 34-45, September, DOI: 10.15611/fins.2018.3.03.
• Dobroszek Justyna & Zarzycka Ewelina & Almasan Alina & Circa Cristina, 2018, "A Comperative Study on Managers’ Assessment of the Selected Properties of Internal Reports," Financial Sciences. Nauki o Finansach, Sciendo, volume 23, issue 3, pages 46-60, September, DOI: 10.15611/fins.2018.3.04.
• Hońko Stanisław, 2018, "Do Polish Accountants Enjoy their Job? Results of a Nationwide Survey “Accountants’ Self-Portrait”," Financial Sciences. Nauki o Finansach, Sciendo, volume 23, issue 3, pages 61-72, September, DOI: 10.15611/fins.2018.3.05.
• Piechocka-Kałużna Agnieszka, 2018, "The Evolution of the Importance of the True and Fair View (TFV) Principle. The Case of Poland," Financial Sciences. Nauki o Finansach, Sciendo, volume 23, issue 4, pages 89-101, December, DOI: 10.15611/fins.2018.4.06.
• Wany Eva & Yuliarini Sarah & Karjati Pratiwi Dwi, 2018, "Determinant of love of money and organization ethics environment implication to earnings management behavioural perceives," HOLISTICA – Journal of Business and Public Administration, Sciendo, volume 9, issue 3, pages 27-32, December, DOI: 10.2478/hjbpa-2018-0020.
• Kusuma Hadri & Bachtiar Ahmad Dhiyaullatief, 2018, "Working Capital Management and Corporate Performance: Evidence from Indonesia," Journal of Management and Business Administration. Central Europe, Sciendo, volume 26, issue 2, pages 76-88, June, DOI: 10.7206/jmba.ce.2450-7814.229.
• Ivan Oana Raluca, 2018, "Integrated Reporting in the Context of Corporate Governance. Case study on the Adoption of Integrated Reporting of Romanian Companies listed on BSE," Valahian Journal of Economic Studies, Sciendo, volume 9, issue 2, pages 127-138, November, DOI: 10.2478/vjes-2018-0024.
• Stoica Raluca & Stefan Veronica, 2018, "The Role of Computerized Solutions in Consolidating Financial Results from the European and Anglo-Saxon Accounting Systems," Valahian Journal of Economic Studies, Sciendo, volume 9, issue 2, pages 83-94, November, DOI: 10.2478/vjes-2018-0020.
• Kenichi Suzuki & Bruce Gurd (ed.), 2018, "Fixed Revenue Accounting:A New Management Accounting Framework," World Scientific Books, World Scientific Publishing Co. Pte. Ltd., number 10910, ISBN: ARRAY(0x851376c0).
• Kenichi Suzuki & Misa Kikyo & Maiko Kodama & Hitomi Toyosaki & Yu Hiasa & Kohsuke Matsuoka, 2018, "Profitability of Fixed Customers: A Case of a Japanese Department Store," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 1, in: Kenichi Suzuki & Bruce Gurd, "FIXED REVENUE ACCOUNTING A New Management Accounting Framework".
• Shuhei Kawata & John Hatzinikolakis & Takeshi Saito & Kaori Yamawaki, 2018, "Redesign and Management of Marketing Strategies Using FRA Profitability Analysis: A Case of a Mail-Order Company under Turnaround Process," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 2, in: Kenichi Suzuki & Bruce Gurd, "FIXED REVENUE ACCOUNTING A New Management Accounting Framework".
• Kayo Mitani & John Hatzinikolakis, 2018, "Identifying the Determinant Factors Satisfying Each Customer Segment: Case of a Japanese Hotel Chain," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 3, in: Kenichi Suzuki & Bruce Gurd, "FIXED REVENUE ACCOUNTING A New Management Accounting Framework".
• Ayuko Komura & Kenichi Suzuki, 2018, "Measuring and Managing Customer Profit Stability: A Japanese Hotel Chain Case Study," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 4, in: Kenichi Suzuki & Bruce Gurd, "FIXED REVENUE ACCOUNTING A New Management Accounting Framework".
• Kohsuke Matsuoka, 2018, "Variance Analysis in Fixed Revenue Accounting," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 5, in: Kenichi Suzuki & Bruce Gurd, "FIXED REVENUE ACCOUNTING A New Management Accounting Framework".
• Kohsuke Matsuoka, 2018, "Bathtub Model Variance Analysis at a Japanese Hotel Chain," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 6, in: Kenichi Suzuki & Bruce Gurd, "FIXED REVENUE ACCOUNTING A New Management Accounting Framework".
• Masahiro Hosoda & Yoshitaka Myochin & Daisuke Tomita, 2018, "Promoting and Hindering Factors in the Introduction of Fixed Revenue Accounting: A Case Study in a B2B Company Based on Management Accounting Change," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 7, in: Kenichi Suzuki & Bruce Gurd, "FIXED REVENUE ACCOUNTING A New Management Accounting Framework".