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

2025

• Shan Jin & Christopher Gan, 2025, "FinTech: The Digital Era of the Financial Industry," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 1, in: Christopher E C Gan & Nirosha Hewa-Wellalage & Ahmed Imran Hunjra, "Digital Banking and Finance A Handbook".
• Muhammad Azam & Irfan Channi & Muhammad Haroon, 2025, "Role of Digital Technology in the Financial Industry," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 2, in: Christopher E C Gan & Nirosha Hewa-Wellalage & Ahmed Imran Hunjra, "Digital Banking and Finance A Handbook".
• Muhammad Shahzad Ijaz & Mushtaq Hussain Khan & Ujala Siddique, 2025, "Impact of Digital Finance on Global Climate Change: Sectoral Evidence," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 3, in: Christopher E C Gan & Nirosha Hewa-Wellalage & Ahmed Imran Hunjra, "Digital Banking and Finance A Handbook".
• Runguo Xu, 2025, "How Does Financial Inclusion Affect Bank Stability in Emerging Economies?," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 4, in: Christopher E C Gan & Nirosha Hewa-Wellalage & Ahmed Imran Hunjra, "Digital Banking and Finance A Handbook".
• Jatin Kumar Jaiswal & Dharen Kumar Pandey, 2025, "Navigating the Digital Finance Landscape Amid COVID-19: A Bibliometric Analysis," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 5, in: Christopher E C Gan & Nirosha Hewa-Wellalage & Ahmed Imran Hunjra, "Digital Banking and Finance A Handbook".
• Mahnoor Hanif & Bushra Zulfiqar & Rashid Mehmood & Bushra Bibi, 2025, "A Review on the Digital Finance Revolution, Trends and Global Impacts," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 6, in: Christopher E C Gan & Nirosha Hewa-Wellalage & Ahmed Imran Hunjra, "Digital Banking and Finance A Handbook".
• Jamaltul Nizam Bin Shamsuddin & Christopher Gan & Dao Le Trang Anh, 2025, "Digital Innovation in Insurance," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 7, in: Christopher E C Gan & Nirosha Hewa-Wellalage & Ahmed Imran Hunjra, "Digital Banking and Finance A Handbook".
• Vikesh Kumar & Gul Afshan & Adnan Manzoor & Mansoor Ahmed Khuhro & Muhammad Hussain, 2025, "Big Data Applications in Banks: Systematic Review and Future Research Agenda," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 8, in: Christopher E C Gan & Nirosha Hewa-Wellalage & Ahmed Imran Hunjra, "Digital Banking and Finance A Handbook".
• Tanveer Bagh & Mirza Muhammad Naseer & Kainat Iftikhar, 2025, "Digital Assets in Disarray: Unraveling Herd Behavior Amid COVID-19 and the Russia–Ukraine War," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 9, in: Christopher E C Gan & Nirosha Hewa-Wellalage & Ahmed Imran Hunjra, "Digital Banking and Finance A Handbook".
• Muhammad Arslan & Akmal Shahzad & Anum Shafique & Wajid Shakeel Ahmed, 2025, "Forecasting Bitcoin: A Comparative Analysis of Traditional versus Machine Learning Approach," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 10, in: Christopher E C Gan & Nirosha Hewa-Wellalage & Ahmed Imran Hunjra, "Digital Banking and Finance A Handbook".
• Muhammad A. Cheema & Kenneth R. Szulczyk & Elie Bouri, 2025, "Does Economic Policy Uncertainty Predict Cryptocurrency Returns?," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 11, in: Christopher E C Gan & Nirosha Hewa-Wellalage & Ahmed Imran Hunjra, "Digital Banking and Finance A Handbook".
• Vusani Moyo & Ayodeji Michael Obadire, 2025, "Valuation of Bank Shares in the Digital Age: A Case Study of a South African Bank," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 12, in: Christopher E C Gan & Nirosha Hewa-Wellalage & Ahmed Imran Hunjra, "Digital Banking and Finance A Handbook".
• Muhammad Azam & Imran Lohdi & Muhammad Haroon & Hammad Ali, 2025, "Exploring the Intersection of Corporate Governance and Digital Finance: Risks, Rewards and Policy Ramifications," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 13, in: Christopher E C Gan & Nirosha Hewa-Wellalage & Ahmed Imran Hunjra, "Digital Banking and Finance A Handbook".
• Asad Abbas & Ghulam Hussain Khan Zaigham & Arslan Ali Raza, 2025, "Assets Tokenization: Prospects and Challenges," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 14, in: Christopher E C Gan & Nirosha Hewa-Wellalage & Ahmed Imran Hunjra, "Digital Banking and Finance A Handbook".
• Bushra Zulfiqar & Faten Moussa & Mahnoor Hanif, 2025, "The Future of Money: A Review on Central Bank Digital Currencies," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 15, in: Christopher E C Gan & Nirosha Hewa-Wellalage & Ahmed Imran Hunjra, "Digital Banking and Finance A Handbook".
• Yi Zhou, 2025, "How Does Digital Financial Inclusion Influence Bank Innovation Capability in China? Evidence from a Risk-Taking Perspective," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 16, in: Christopher E C Gan & Nirosha Hewa-Wellalage & Ahmed Imran Hunjra, "Digital Banking and Finance A Handbook".
• Hiroshi Obata, 2025, "Theoretical Foundations of Revenue Management," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 1, in: Hiroshi Obata & Fumiko Hiki, "REVENUE MANAGEMENT THEORY AND PRACTICE Theoretical and Empirical Research".
• Fumiko Hiki, 2025, "Revenue Management for Customer Success," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 2, in: Hiroshi Obata & Fumiko Hiki, "REVENUE MANAGEMENT THEORY AND PRACTICE Theoretical and Empirical Research".
• Hiroto Kataoka, 2025, "Revenue Management, Product Costing, and Servitization," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 3, in: Hiroshi Obata & Fumiko Hiki, "REVENUE MANAGEMENT THEORY AND PRACTICE Theoretical and Empirical Research".
• Akimichi Aoki, 2025, "The Role of Customer Management Accounting for the Effective Implementation of Revenue Management," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 4, in: Hiroshi Obata & Fumiko Hiki, "REVENUE MANAGEMENT THEORY AND PRACTICE Theoretical and Empirical Research".
• Juhyeok Jang, 2025, "Impact of Hotel Service Quality on Revisit Intention during COVID-19," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 5, in: Hiroshi Obata & Fumiko Hiki, "REVENUE MANAGEMENT THEORY AND PRACTICE Theoretical and Empirical Research".
• Yoshiteru Minagawa, 2025, "Developing a Profitable New Product with Value-Based Pricing and Target Pricing," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 6, in: Hiroshi Obata & Fumiko Hiki, "REVENUE MANAGEMENT THEORY AND PRACTICE Theoretical and Empirical Research".
• Risa Asaishi, 2025, "Pricing Capability for Revenue Management," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 7, in: Hiroshi Obata & Fumiko Hiki, "REVENUE MANAGEMENT THEORY AND PRACTICE Theoretical and Empirical Research".
• Zhi Wang, 2025, "Lead Time Reduction and Revenue Management: Case Study on A-One Seimitsu Inc," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 8, in: Hiroshi Obata & Fumiko Hiki, "REVENUE MANAGEMENT THEORY AND PRACTICE Theoretical and Empirical Research".
• Asako Kimura, 2025, "Revisiting Revenue Drivers: Accounting and Marketing for Sustainability Development," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 9, in: Hiroshi Obata & Fumiko Hiki, "REVENUE MANAGEMENT THEORY AND PRACTICE Theoretical and Empirical Research".
• Shinnosuke Hara, 2025, "Revenue Management in Crisis: The Case of the Airline Industry," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 10, in: Hiroshi Obata & Fumiko Hiki, "REVENUE MANAGEMENT THEORY AND PRACTICE Theoretical and Empirical Research".
• Keita Inoue, 2025, "The Use of Revenue Management Techniques in Performance Management: A Case Study of Servitized Firms," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 11, in: Hiroshi Obata & Fumiko Hiki, "REVENUE MANAGEMENT THEORY AND PRACTICE Theoretical and Empirical Research".
• Kozo Suzuki, 2025, "Management for the Long-Term Sustainability of Companies as Practiced by Merchants in Edo: Elementary Revenue Drivers in Eighteenth-Century Japan," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 12, in: Hiroshi Obata & Fumiko Hiki, "REVENUE MANAGEMENT THEORY AND PRACTICE Theoretical and Empirical Research".
• Eichfelder, Sebastian & Knaisch, Jonas David & Schneider, Kerstin, 2025, "Bonus depreciation as instrument for structural economic policy: Effects on investment and asset structure," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 288.
• Blaufus, Kay & Bock, Julian & Peuthert, Benjamin, 2025, "What drives the use of aggressive conforming and nonconforming tax avoidance strategies? New evidence on the tax strategies' substitutive relationship," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 296.
• Amberger, Harald & Stocken, Phillip C., 2025, "Management reputation for credible financial reporting," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 301.
• Horn, Andreas & Berkmüller, Ruth & Bokelmann, Monika & Gerk, Alexander-Michael & Heldmann, Jan & Knauer, Miriam & Naji, Fatah & Rath, Simon & Sperling, Franziska & Wagner, Johanna, 2025, "Sustainability in the German economy – A comparison of understanding, measures and reporting between SMEs and large companies," Bayreuth Working Papers on Finance, Accounting and Taxation (FAcT-Papers), University of Bayreuth, Chair of Finance and Banking, number 2025-01.
• Agrawal, Sonakshi & Liu, Lisa Yao & Rajgopal, Shivaram & Sridharan, Suhas A. & Yan, Yifan & Yohn, Teri Lombardi, 2025, "ESG ratings of ESG index providers," Working Papers, The University of Chicago Booth School of Business, George J. Stigler Center for the Study of the Economy and the State, number 363.
• Montagnes, B. Pablo & Peskowitz, Zachary & Sridharan, Suhas A., 2025, "How well do voting choice policies represent investor preferences?," Working Papers, The University of Chicago Booth School of Business, George J. Stigler Center for the Study of the Economy and the State, number 371.
• Abramova, Inna & Barrios, John Manuel, 2025, "Financializing the professions: He rise of private equity in accounting," Working Papers, The University of Chicago Booth School of Business, George J. Stigler Center for the Study of the Economy and the State, number 376.
• Andres, Christian & Brochet, François & Limbach, Peter & Schumacher, Nicola, 2025, "Sell-side analysts with accounting experience," CFR Working Papers, University of Cologne, Centre for Financial Research (CFR), number 25-04.
• Hess, Dieter & Simon, Frederik & Weibels, Sebastian, 2025, "Interpretable machine learning for earnings forecasts: Leveraging high-dimensional financial statement data," CFR Working Papers, University of Cologne, Centre for Financial Research (CFR), number 25-06.
• Aobdia, Daniel & Köchling, Gerrit & Limbach, Peter & Yoon, Aaron, 2025, "Emissions restatements after the SEC's request for public input on climate-related disclosures: Evidence from carbon disclosure project filings," CFR Working Papers, University of Cologne, Centre for Financial Research (CFR), number 25-11.
• Georgiou, Andreas, 2025, "Determinants of R&D Value Reporting Bias: An Empirical Study in the EU," Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference (2024), Hybrid Conference, Dubrovnik, Croatia, IRENET - Society for Advancing Innovation and Research in Economy, Zagreb, "Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference, Hybrid Conference, Dubrovnik, Croatia, 5-7 September, 2024", DOI: 10.54820/entrenova-2024-0039.
• Jupić, Nedžad & Gadžo, Amra, 2025, "Enhancing small and medium enterprise performance through artificial intelligence integration in accounting," EconStor Conference Papers, ZBW - Leibniz Information Centre for Economics, number 324135.
• Gadžo, Amra & Suljić, Mirza & Herić, Erna, 2025, "Audit Opinion Prediction Using the Decision Tree Algorithm," EconStor Conference Papers, ZBW - Leibniz Information Centre for Economics, number 334467.
• Metelytsia, Volodymyr & Gagalyuk, Taras & Krayevskyy, Volodymyr, 2025, "ESG reporting in Ukraine’s agricultural sector: Empirical insights and pathways to integration with the FSDN
  [Esg-Звітність В Агросекторі України: Емпіричний Аналіз І Шляхи Інтеграції До Fsdn]," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, issue 10, pages 54-65, DOI: 10.32782/2786-8273/2025-10-9.
• Ćwiąkała, Michał & Wojak, Gabriela & Baran, Dariusz & Górka, Ernest & Bartnik, Bartłomiej & Gajda, Waldemar & Ratajski, Ryszard, 2025, "Financial Management Challenges in Enterprises Employing Remote and Hybrid Workforces," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, volume 28, issue 4, pages 595-615, DOI: 10.35808/ersj/4132.
• Barth, Andreas & Mansouri, Sasan & Wöbbeking, Carl Fabian, 2025, "Information flow and market efficiency: The economic impact of precise language," IWH Discussion Papers, Halle Institute for Economic Research (IWH), number 13/2025, DOI: 10.18717/dpds-2j29.
• Mosler, Martin & Schaltegger, Christoph & Mair, Lukas & Brandt, Przemyslaw, 2025, "Who Absorbs the Debt-Deflation Channel? Empirical Evidence from Historical Balance Sheets and the Great Swiss Deflation," VfS Annual Conference 2025 (Cologne): Revival of Industrial Policy, Verein für Socialpolitik / German Economic Association, number 325423.
• Anas Alqudah & Safa Jaradat & Lara Al-Haddad, 2025, "Financial Consequences of Fraud in Amman Stock Exchange Firms," Advances in Decision Sciences, Asia University, Taiwan, volume 29, issue 1, pages 83-111, March.
• Mariam Vardiashvili, 2025, "Measurement of non-financial assets at current operational value," Finance, Accounting and Business Analysis, University of National and World Economy, Institute for Economics and Politics, volume 7, issue 1, pages 109-119, June.
• Asimiyu Kolawole Adegoke & Akinwumi Olusegun Akinola, 2025, "Risk Management and the Financial Performance of Listed Real Estate/Construction Companies in Nigeria: The Moderating Role of Board Structure," Finance, Accounting and Business Analysis, University of National and World Economy, Institute for Economics and Politics, volume 7, issue 1, pages 43-55, June.
• Ali DJELLABA, 2025, "Assessing the readiness of Algerian port enterprises to secure accounting practices through cybersecurity protocols," Finance, Accounting and Business Analysis, University of National and World Economy, Institute for Economics and Politics, volume 7, issue 2, pages 208-220, December.
• Kabiru Isa Dandago & Modibbo Abubakar, 2025, "Does Audit Committee Moderate The Value Relevance Of Fair Value Accounting Information? Evidence From Listed Consumer Goods Firms In Nigeria," Finance, Accounting and Business Analysis, University of National and World Economy, Institute for Economics and Politics, volume 7, issue 2, pages 235-249, December.
• Jackson Lumbasio & Martin Onsiro & Isaac Abuga, 2025, "Influence of Preference Share Capital on Financial Performance of Listed Manufacturing and Allied Firms in Kenya," Finance, Accounting and Business Analysis, University of National and World Economy, Institute for Economics and Politics, volume 7, issue 2, pages 283-293, December.
• Ali Kestane & Nurgül Çelik, 2025, "Carbon Tunnel Vision in Strengthening Economic Sustainability," Journal of Finance Letters (Maliye ve Finans Yazıları), Maliye ve Finans Yazıları Yayıncılık Ltd. Şti., volume 40, issue 123, pages 230-248, April, DOI: https://doi.org/10.33203/mfy.162138.
• Erdoğan Ceylan, 2025, "The Effect of Personality Traits of Accounting Professionals on Tax Morality Perception," Journal of Finance Letters (Maliye ve Finans Yazıları), Maliye ve Finans Yazıları Yayıncılık Ltd. Şti., volume 40, issue 124, pages 168-190, October, DOI: https://doi.org/10.33203/mfy.161824.
• Liliana LAZARI & Irina IAVORSCHI, 2025, "Financial Reporting: Analysis Of The Regulatory Framework Of The Republic Of Moldova," Eastern European Journal for Regional Studies (EEJRS), Center for Studies in European Integration (CSEI), Academy of Economic Studies of Moldova (ASEM), volume 11, issue 1, pages 107-117, June, DOI: https://doi.org/10.53486/2537-6179..
• Michal Erben & Michal Kudej & Jan Kubalek, 2025, "The Social Factors Impact on Sustainable Business Growth Perception Within the ESG Concept," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, volume 27, issue 68, pages 196-196, February.
• Maria Carmen Huian & Mihaela Curea & Marilena Mironiuc, 2025, "Sustainability Reporting and Credit Risk Management in the Romanian Banking Landscape," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, volume 27, issue 70, pages 1011-1011, August.
• Ksenija Dencic-Mihajlov & Dejan Spasic, 2025, "Social and Environmental Disclosures in the European Insurance Industry in Conditions of Flexibility in the Mandatory Reporting Regime," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, volume 27, issue 70, pages 1069-1069, August.
• Catalin-Nicolae Albu & agnur Balsari & Meliha Basic & Zorica Bozhinovska Lazarevska & Sandra Damijan & Nikolina Decman & Ivan Dionisijev & Olga Grzybek & Gina Raluca Guse & Ana Lalevic Filipovic & Mus, 2025, "Educating Accountants with a Sustainability-Oriented Professional Identity in Central and Eastern Europe," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, volume 27, issue 70, pages 830-830, August.
• Camelia Iuliana Lungu & Chirata Caraiani & Andreea Madalina Bojan & Cornelia Dascalu & Raluca Andreea Achim, 2025, "Double Materiality in Sustainability Reporting: Revealing ESG-SDGs Connections for Businesses Awareness," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, volume 27, issue 70, pages 939-939, August.
• Victoria Bogdan & Dana-Simona Gherai & Dorina-Nicoleta Popa & Luminita Rus & Marioara Belenesi & Diana-Elisabeta Matica, 2025, "Resilience of Companies' Profitability under the Impact of ESG Reporting Transparency in the Supply Value Chain," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, volume 27, issue S19, pages 1420-1420, November.
• Maria BURSUC, 2025, "Accounting in the Digital Age: The Skill Development and Strategic Function in the Emerging Economic Context," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 2025, issue 9, pages 2-12, September, DOI: 10.37945/cbr.2025.09.01.
• Mărioara HRIȚCAN, 2025, "Reporting on Intangible Assets in Romania: Harmonization Between International Standards and Sustainability Reporting (ESG)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 2025, issue 9, pages 20-27, September, DOI: 10.37945/cbr.2025.09.03.
• Elena STĂNCIULESCU, 2025, "Accelerating the Use of Renewable Energy by Households. Investment 4 — Voucher Grant Scheme. Legal, Fiscal, and Accounting Issues," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 2025, issue 9, pages 43-53, September, DOI: 10.37945/cbr.2025.09.05.
• Claudiu BRÂNDAȘ & Ioan MINDA, 2025, "Development of Accounting Through Automation and Artificial Intelligence," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 12, pages 2-8, December , DOI: 10.37945/cbr.2024.12.01.
• Elena STĂNCIULESCU, 2025, "Keeping and Archiving Financial Statements, Accounting Records, and Finance and Accounting Documents," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 12, pages 20-27, December , DOI: 10.37945/cbr.2024.12.03.
• Bogdan Cosmin GOMOI, 2025, "Comparative Study on the Harmonization of Resource- Utilization in the Case of Three Companies in the European Automotive Industry," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 12, pages 28-38, December , DOI: 10.37945/cbr.2024.12.04.
• Lucian CERNUȘCA, 2025, "Accounting and Tax Regime of Income Obtained from Renting Real Estate in 2025," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 12, pages 46-58, December , DOI: 10.37945/cbr.2024.12.06.
• Newman WADESANGO & Panashe Hillary NYAKUYA, 2025, "Navigating Hyperinflation: The Role of Accounting Information in Enhancing Value Relevance in Emerging Economies," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 12, pages 59-72, December , DOI: 10.37945/cbr.2024.12.07.
• Marian SĂCĂRIN, 2025, "Practical Issues Related to Accounting for Employee Benefits in the Form of Shares or Stock Options," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 12, pages 9-19, December , DOI: 10.37945/cbr.2024.12.02.
• Robert-Aurelian ȘOVA & Adriana Florina POPA, 2025, "Red Flags in Accounting: The Role of Warning Signals in Forensic Investigation," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 10, pages 10-22, October, DOI: 10.37945/cbr.2025.10.02.
• Delia DAVID & Daniela PORDEA, 2025, "The Accounting Profession in the Context of Digitalization and Artificial Intelligence. Case Study on Smart Accounting Platforms in Romania," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 10, pages 2-9, October, DOI: 10.37945/cbr.2025.10.01.
• Lucian CERNUȘCA, 2025, "Fiscal-Budgetary Measures with an Impact on Income Tax Introduced by Law No. 141/2025," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 10, pages 40-51, October, DOI: 10.37945/cbr.2025.10.05.
• Takunda Gwyneth ZARANYIKA & Newman WADESANGO, 2025, "The Effects of Zimbabwean Dollar Depreciation on Financial Performance and Profitability Metrics of Formal Retail Firms," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 10, pages 52-70, October, DOI: 10.37945/cbr.2025.10.06.
• Shadreck NHORITO, 2025, "The Impact of Financing a Resilient Mining Infrastructure on the Economic Growth of Africa: A Systematic Review," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 10, pages 71-89, October, DOI: 10.37945/cbr.2025.10.07.
• Lucian CERNUȘCA, 2025, "VAT Treatment for Intra-Community Purchases of Used Vehicles," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 11, pages 38-49, November, DOI: 10.37945/cbr.2025.11.04.
• Corina-Graziella BÂTCĂ-DUMITRU & Daniela-Nicoleta SAHLIAN & Cleopatra ȘENDROIU, 2025, "Budgetary Management of Investments," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 1, pages 16-26, January, DOI: 10.37945/cbr.2025.01.03.
• Codruța Daniela PAVEL & Aura Emanuela DOMIL & Alin Emanuel ARTENE, 2025, "The Role of the Accounting Profession in Sustainable Business Development: Financial, Social and Environmental Dimensions," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 1, pages 2-8, January, DOI: 10.37945/cbr.2025.01.01.
• Bogdan Cosmin GOMOI, 2025, "Analysis of Profitability and Resource Management at the Level of Three European Motor Vehicle Manufacturers," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 1, pages 27-36, January, DOI: 10.37945/cbr.2025.01.04.
• Lucian CERNUȘCA, 2025, "Reporting in the Single Return of Income from Independent Activities Obtained in 2024 by Natural Persons," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 1, pages 37-48, January, DOI: 10.37945/cbr.2025.01.05.
• Elena STĂNCIULESCU, 2025, "Forms, Methods and Tools for Conducting Tax Control," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 1, pages 49-58, January, DOI: 10.37945/cbr.2025.01.06.
• Nicoleta-Maria IENCIU & Ionel-Alin IENCIU & Mugurel Gabriel Sorin POP, 2025, "Human Capital Reporting in Romania: An Analysis of the Top 10 Companies Listed on BVB, BET Index," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 1, pages 9-15, January, DOI: 10.37945/cbr.2025.01.02.
• Corina-Graziella BÂTCĂ-DUMITRU & Daniela-Nicoleta SAHLIAN & Cleopatra ȘENDROIU, 2025, "Budgetary Management of Supplies," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 2, pages 16-28, February, DOI: 10.37945/cbr.2025.02.03.
• Bogdan Cosmin GOMOI, 2025, "Debt Management at an Entity from the Motor Vehicles Parts and Accessories Manufacturing Sector," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 2, pages 29-38, February, DOI: 10.37945/cbr.2025.02.04.
• Lucian CERNUȘCA, 2025, "Single Return for 2025," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 2, pages 39-49, February, DOI: 10.37945/cbr.2025.02.05.
• Ionel-Alin IENCIU & Nicoleta-Maria IENCIU & Viorel-Gabriel RAITA & Marius Ioan MIHUȚ, 2025, "Comparative Analysis of Non-Financial Reporting of Companies Listed on the Bucharest Stock Exchange, BET and BETAeRO Indices," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 2, pages 8-15, February, DOI: 10.37945/cbr.2025.02.02.
• Marian SĂCĂRIN, 2025, "Various Aspects Regarding the Accounting of Leases to the User Lessee According to IFRS 16 Leases," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 3, pages 28-40, March, DOI: 10.37945/cbr.2025.03.03.
• Bogdan Cosmin GOMOI, 2025, "Accounting and Performance Management Particularities at a Business and Management Consulting Firm," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 3, pages 41-49, March, DOI: 10.37945/cbr.2025.03.04.
• Elena STĂNCIULESCU, 2025, "Accounting and Fiscal Treatment of Deductions and Perishables. Measures for Reducing Food Waste," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 3, pages 50-59, March, DOI: 10.37945/cbr.2025.03.05.
• Lucian CERNUȘCA, 2025, "Examples Regarding the Reporting in the Single Return of Tax Obligations Owed by Individuals," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 3, pages 60-72, March, DOI: 10.37945/cbr.2025.03.06.
• Corina-Graziella BÂTCĂ-DUMITRU, 2025, "Particularities Regarding Real Estate Investments," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 4, pages 14-22, April, DOI: 10.37945/cbr.2025.04.02.
• Bogdan Cosmin GOMOI, 2025, "Analysis of the Main Financial and Stock Market Indicators of a Sports Equipment Manufacturing Company," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 4, pages 23-34, April, DOI: 10.37945/cbr.2025.04.03.
• Elena STĂNCIULESCU, 2025, "Tax Reductions Applicable to Corporate Income Tax in Romania," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 4, pages 35-43, April, DOI: 10.37945/cbr.2025.04.04.
• Lucian CERNUȘCA, 2025, "Tax Treatment of Income from Intellectual Property Rights," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 4, pages 44-53, April, DOI: 10.37945/cbr.2025.04.05.
• Gugulethu NDEBELE & Akhabue A. OKHAREDIA, 2025, "Transformational Leadership: The Key to Survival and Sustainability of Agrifood SMEs in Botswana?," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 4, pages 60-73, April, DOI: 10.37945/cbr.2025.04.07.
• Lucian CERNUȘCA, 2025, "Accounting and Tax Treatment of Uncollected Receivables," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 5, pages 15-26, May, DOI: 10.37945/cbr.2025.05.03.
• Elena Alina COLBEA, 2025, "Digital Public Accounting Needs Professional Representation: Arguments for a Dedicated Structure Within CECCAR," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 5, pages 2-6, May, DOI: 10.37945/cbr.2025.05.01.
• Delia DAVID, 2025, "Accounting and Tax Treatment of Management and Consulting Expenses," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 5, pages 27-36, May, DOI: 10.37945/cbr.2025.05.04.
• Irimie Emil POPA & Cristian DOGAR & Gheorghe FĂTĂCEAN, 2025, "Analytical Accounting and Accounting Information Regarding Operations Financed from Non-Reimbursable External Funds in Romania," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 5, pages 37-48, May, DOI: 10.37945/cbr.2025.05.05.
• Malvern MAGUNDWANI & Newman WADESANGO & Lovemore SITSHA, 2025, "Unveiling Transparency: The Transformative Role of Whistleblowing in Shaping Financial Reporting and Disclosure Practices," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 5, pages 59-72, May, DOI: 10.37945/cbr.2025.05.07.
• Corina-Graziella BÂTCĂ-DUMITRU, 2025, "Issues Regarding Financial Assets," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 5, pages 7-14, May, DOI: 10.37945/cbr.2025.05.02.
• Corina-Graziella BÂTCĂ-DUMITRU, 2025, "Particularities Regarding Provision Accounting," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 6, pages 11-19, June, DOI: 10.37945/cbr.2025.06.02.
• Elena STĂNCIULESCU, 2025, "History and Evolution of Sustainability Reporting: From Initiation to Standardized Practices," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 6, pages 2-10, June, DOI: 10.37945/cbr.2025.06.01.
• Daria-Alexia POPA & Mihaela-Valentina TEODORESCU & Diana DAVIDESCU & Pompei MITITEAN, 2025, "L’Oréal’s Implementation of Sustainability Principles and the Company’s Impact on the Global Market," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 6, pages 20-29, June, DOI: 10.37945/cbr.2025.06.03.
• Bogdan Cosmin GOMOI, 2025, "Comparative Study on the Financial Diagnosis of Two German Retailers on the Romanian Market," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 6, pages 30-40, June, DOI: 10.37945/cbr.2025.06.04.
• Anggita Langgeng WIJAYA, 2025, "Corporate Governance, Political Connection and Corporate Risk Disclosure: The Case of State-Owned Enterprises in Indonesia," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 6, pages 54-65, June, DOI: 10.37945/cbr.2025.06.06.
• Meda Laura MOȘIU & Georgiana-Iulia LAZEA (TRIFA), 2025, "Accounting Analysis of Eligible Expenditure in Non-Refundable Funded Projects: Case Study Aquatim SA and the Sustainable Development Program 2021–2027," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 7, pages 19-35, July, DOI: 10.37945/cbr.2025.07.03.
• Maria BURSUC, 2025, "The Future of the Accounting Profession in the Context of the Digitalisation of Tax Administration," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 7, pages 2-8, July, DOI: 10.37945/cbr.2025.07.01.
• Elena STĂNCIULESCU, 2025, "Comparative Analysis of the Amendments to VAT Rates Under Law No. 141/2025. VAT Accounting and Tax Treatment," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 7, pages 36-45, July, DOI: 10.37945/cbr.2025.07.04.
• T. CHAPFUGAMA & Newman WADESANGO & Lovemore SITSHA, 2025, "Assessing the Impact of Transactional Taxes on the Financial Performance of Large-Scale Retailers," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 7, pages 71-84, July, DOI: 10.37945/cbr.2025.07.07.
• Luana COSĂCESCU, 2025, "Controllers (Expert Accountants) and Technologies: Artificial Intelligence and Explainable Artificial Intelligence," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 8, pages 16-25, August, DOI: 10.37945/cbr.2025.08.02.
• Claudia-Florina BOTAR, 2025, "Cloud Accounting. Benchmarks Regarding the Bibliometric Analysis and Systematic Literature Review," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 8, pages 2-15, August, DOI: 10.37945/cbr.2025.08.01.
• Bogdan Cosmin GOMOI, 2025, "Particularities Regarding Current Accounting and Financial Analysis in an Entity from the Forestry Sector," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 8, pages 47-56, August, DOI: 10.37945/cbr.2025.08.04.
• Ayşenur Tarakcıoğlu Altınay & Barış Sardoğan, 2025, "The Transition to an Impact-Based Approach in Sustainability and Financial Reporting," Journal of Research in Economics, Politics & Finance, Ersan ERSOY, volume 10, issue SI, pages 194-215, DOI: 10.30784/epfad.1813830.
• Laura-Eugenia-Lavinia Barna & Bogdan-Stefan Ionescu & Corina-Catalina Hurducaci (Gorea), 2025, "Erp Systems And Artificial Intelligence €“ Tools That Provide Challenges And Opportunities For The Accounting And Auditing Profession," Review of Economic and Business Studies, Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, issue si, pages 37-48, June, DOI: 10.47743/rebs-2025-si-0003.
• Teodora-Denisa Gastone, 2025, "Means Of Analyzing The Policies And Discourses Of Accounting Profession Organizations On Gender Equality," Review of Economic and Business Studies, Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, issue si, pages 177-187, June, DOI: 10.47743/rebs-2025-si-0011.
• Dorina Elena VIRDEA, 2025, "Do Accounting Professionals in Romania have a Role in Preventing and Detecting Corruption?," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 27, pages 74-84, November.
• Osama ALOWAIMER, 2025, "Determinants of profitability and financial performance: a study of listed Saudi banks," Access Journal, Access Press Publishing House, volume 6, issue 2, pages 287-302, April, DOI: 10.46656/access.2025.6.2(3).
• Tawona Matrokisi CHINDARA & Janet Rozanne SMITH & Collins Achepsah LEKE, 2025, "Examining the nature and prevalence of e-banking fraud: a qualitative analysis of banks in South Africa," Access Journal, Access Press Publishing House, volume 6, issue 2, pages 303-318, April, DOI: 10.46656/access.2025.6.2(4).
• Farah Naz & Bisma Malik & Abdulateif A. Almulhim & Abul Hassan, 2025, "Assessing the Relationship between Corporate Audit Committees’ Characteristics and Tax Aggressiveness: The Case of Pakistan," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 11, issue 4, pages 937-953, DOI: https://doi.org/10.15826/jtr.2025.1.
• Raluca Andreea Achima & Camelia Iuliana Lungu, 2025, "The Influence of Corporate Governance Mechanisms on Financial Performance. Is Gender Diversity a Relevant Board Characteristic?," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 24, issue 1, pages 138-172, March.
• Emil Adrian Bancu & Miruna Iuliana Cunea & DragoÈ™ Marian Dragomir, 2025, "ESG Disclosure and Financial Performance in Two Interconnected Economic Activities Affected by the Global Semiconductor Crisis," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 24, issue 1, pages 26-64, March.
• Pedro Henrique Diehl Cabral & Ariel Behr & Carla Bonato Marcolin & Giovana Sordi Schiavi, 2025, "Financial Accounting Processes Automation: Guidelines For Implementation," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 24, issue 1, pages 65-95, March.
• Michalis Bekiaris & Thekla Paraponti & Foteini Spanou, 2025, "Investigating The Greek General Government Accounting Reform: The Challenging Task of Staff Training," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 24, issue 1, pages 96-137, March.
• Justice Stephen Tetteh Zotorvie & James Dickson Fiagborlo & Edward Sedzro, 2025, "A Bibliometric Analysis of Literature On Accounting Information Systems: Trends, Future And Direction," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 24, issue 2, pages 206-232, June.
• Luiz Claudio de Carvalho Mauro & Sergio Jurandyr Machado & Mathias Schneid Tessmann & Luiz Augusto Ferreira Magalhaes, 2025, "Do State-Controlled Banks Pay More or Less Taxes? Evidence For Brazil," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 24, issue 2, pages 233-253, June.
• Sabrine Hamrouni & Ines Menchaoui, 2025, "The Impact of Tax Audits on Tax Avoidance Levels: The Moderating Role of Audit Quality," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 24, issue 2, pages 254-271, June.
• Ikhlass Amous & Ahmed Chabchoub, 2025, "Ownership Concentration and Risk Disclosure Quality in The Tunisian Context: Evidence from The Pre- and During COVID19 Periods," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 24, issue 2, pages 272-297, June.
• Farid Latreche & Fatima Berarma, 2025, "The CSFS for The Implementation of ERP Systems and The Potential Impact on Management Control - A Case Study of The SCAEK Company," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 24, issue 2, pages 298-327, June.
• Imen Mahfoudh & Sameh Kobbi-Fakhfakh, 2025, "The Effect of IFRS 15 Mandatory Adoption on Earnings Management: Evidence from Firms Listed on The STOXX Europe 600 Index," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 24, issue 2, pages 361-386, June.
• Nadia Gulko & Madiha Sarwar & Catriona Hyde, 2025, "Direct Entry Students in UK Higher Education: Lived Learning Experiences and A Sense of Belonging Amidst Crisis Environments," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 24, issue 3, pages 417-455, September.
• Andreea Dinu, 2025, "Sustainability Reporting and Corporate Governance in The European Energy Sector," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 24, issue 3, pages 509-529, September.
• Dhouha Bouaziz & Anis Jarboui, 2025, "Does CEO Profile Affect Firm Financial Performance? A Study of French FirmsDhouha Bouaziz," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 24, issue 4, pages 558-593, December.
• Thisali Liyanage & Tharusha Gooneratne & Sujeewa Damayanthi, 2025, "Journey Of Business Excellence Through Lean in An Apparel Firm: Rhetoric, Institutionalisation, And Management Accounting Implications," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 24, issue 4, pages 692-719, December.
• Dhouha Bouaziz & Anis Jarboui, 2025, "Does CEO Profile Affect Firm Financial Performance? A Study of French FirmsDhouha Bouaziz," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 24, issue 4, pages 558-593, December.
• Raluca Andreea Achima & Camelia Iuliana Lungu, 2025, "The Influence of Corporate Governance Mechanisms on Financial Performance. Is Gender Diversity a Relevant Board Characteristic?," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 24, issue 1, pages 138-172, March.
• Emil Adrian Bancu & Miruna Iuliana Cunea & DragoÈ™ Marian Dragomir, 2025, "ESG Disclosure and Financial Performance in Two Interconnected Economic Activities Affected by the Global Semiconductor Crisis," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 24, issue 1, pages 26-64, March.
• Pedro Henrique Diehl Cabral & Ariel Behr & Carla Bonato Marcolin & Giovana Sordi Schiavi, 2025, "Financial Accounting Processes Automation: Guidelines For Implementation," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 24, issue 1, pages 65-95, March.
• Michalis Bekiaris & Thekla Paraponti & Foteini Spanou, 2025, "Investigating The Greek General Government Accounting Reform: The Challenging Task of Staff Training," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 24, issue 1, pages 96-137, March.
• Justice Stephen Tetteh Zotorvie & James Dickson Fiagborlo & Edward Sedzro, 2025, "A Bibliometric Analysis of Literature On Accounting Information Systems: Trends, Future And Direction," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 24, issue 2, pages 206-232, June.
• Luiz Claudio de Carvalho Mauro & Sergio Jurandyr Machado & Mathias Schneid Tessmann & Luiz Augusto Ferreira Magalhaes, 2025, "Do State-Controlled Banks Pay More or Less Taxes? Evidence For Brazil," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 24, issue 2, pages 233-253, June.
• Sabrine Hamrouni & Ines Menchaoui, 2025, "The Impact of Tax Audits on Tax Avoidance Levels: The Moderating Role of Audit Quality," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 24, issue 2, pages 254-271, June.
• Ikhlass Amous & Ahmed Chabchoub, 2025, "Ownership Concentration and Risk Disclosure Quality in The Tunisian Context: Evidence from The Pre- and During COVID19 Periods," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 24, issue 2, pages 272-297, June.
• Farid Latreche & Fatima Berarma, 2025, "The CSFS for The Implementation of ERP Systems and The Potential Impact on Management Control - A Case Study of The SCAEK Company," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 24, issue 2, pages 298-327, June.
• Imen Mahfoudh & Sameh Kobbi-Fakhfakh, 2025, "The Effect of IFRS 15 Mandatory Adoption on Earnings Management: Evidence from Firms Listed on The STOXX Europe 600 Index," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 24, issue 2, pages 361-386, June.
• Nadia Gulko & Madiha Sarwar & Catriona Hyde, 2025, "Direct Entry Students in UK Higher Education: Lived Learning Experiences and A Sense of Belonging Amidst Crisis Environments," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 24, issue 3, pages 417-455, September.
• Andreea Dinu, 2025, "Sustainability Reporting and Corporate Governance in The European Energy Sector," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 24, issue 3, pages 509-529, September.
• Thisali Liyanage & Tharusha Gooneratne & Sujeewa Damayanthi, 2025, "Journey Of Business Excellence Through Lean in An Apparel Firm: Rhetoric, Institutionalisation, And Management Accounting Implications," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 24, issue 4, pages 692-719, December.
• Daisuke Suzuki & Shoji Kamimura & Jumpei Yamada, 2025, "Modeling Earnings Under Two Types Of Risk," Proceedings of the 5th International Conference "Economic and Business Trends Shaping the Future" 2024, Faculty of Economics-Skopje, Ss Cyril and Methodius University in Skopje, number 001, Dec.
• Bojan Mladenović, 2025, "The Long-Run Average Cost Curve: Evidence From The Bottled Water Industry," Proceedings of the 5th International Conference "Economic and Business Trends Shaping the Future" 2024, Faculty of Economics-Skopje, Ss Cyril and Methodius University in Skopje, number 017, Dec.
• Miroslav Serafimoski, 2025, "Classification Of A Foreign Exchange Difference From An Intragroup Monetary Liabilities And Assets In Multinational Telecomunication Companies Under Ifrs18," Proceedings of the 5th International Conference "Economic and Business Trends Shaping the Future" 2024, Faculty of Economics-Skopje, Ss Cyril and Methodius University in Skopje, number 039, Dec.
• Daniel BOTEZ & Oana-Ancuta STÈ‚NGACIU & Anatol MELEGA & Mihaela ENACHI, 2025, "Key Audit Matters and their Impact on the Financial Statements of Listed Entities," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 23, issue 177, pages 164-179, February.
• Amira Pobric, 2025, "Reasons For Modifying Audit Opinions On Financial Reports Of Listed Companies In Bosnia And Herzegovina," Economic Thought and Practice, Department of Economics and Business, University of Dubrovnik, volume 34, issue 2, pages 581-597, november, DOI: 10.17818/EMIP/2025/17.
• Ni Wayan Rustiarini & Ni Made Sunarsih & Putu Diah Kumalasari, 2025, "Ownership Structure and Financial Restatement in Emerging Markets: A Study from Indonesia," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 4, pages 80-97.
• Valentin Burca & Anca Balan & Ovidiu-Constantin Bunget & Alin-Constantin Dumitrescu & Cristian Lungu, 2025, "New evidence on drivers influencing negotiation between financial auditors and their clients concerning resolution on the audit opinion. The case of an emerging economy," E&M Economics and Management, Technical University of Liberec, Faculty of Economics, volume 28, issue 2, pages 141-164, June, DOI: 10.15240/tul/001/2025-2-009.
• Xinyong Lu & Meinong Xi, 2025, "How can co-institutional investors enhance the core competitiveness of enterprises? Evidence from China," E&M Economics and Management, Technical University of Liberec, Faculty of Economics, volume 28, issue 4, pages 99-113, December, DOI: 10.15240/tul/001/2025-5-017.
• Michele Cascarano & Cristina Demma & Litterio Mirenda, 2025, "Asset revaluations and credit conditions," Temi di discussione (Economic working papers), Bank of Italy, Economic Research and International Relations Area, number 1486, Apr.
• Antonio Accetturo & Audinga Baltrunaite & Gianmarco Cariola & Annalisa Frigo & Marco Gallo, 2025, "The value of words: evidence from non-financial disclosure regulation," Temi di discussione (Economic working papers), Bank of Italy, Economic Research and International Relations Area, number 1498, Oct.
• Predrag Stanković & Biljana Jovković & Aleksandra Radojević Marić, 2025, "Analysis Of Factors Influencing The Type Of Audit Opinion," Economic Annals, Faculty of Economics and Business, University of Belgrade, volume 70, issue 247, pages 153-184, October –.
• Mircea Epure & Serhat Hasancebi, 2025, "The Opaque Scorecard: Environmental, Social and Financial Information During a Crisis," Working Papers, Barcelona School of Economics, number 1543, Dec.
• Nurcan Bulut & Ayşe Nur Buyruk Akbaba, 2025, "Finansman ve Faaliyet Giderlerinin Kârlılığa Etkisi: BİST Bilişim Şirketlerinde Uygulama," Bingol University Journal of Economics and Administrative Sciences, Bingol University, Faculty of Economics and Administrative Sciences, volume 9, issue 2, pages 304-3016, December, DOI: 10.33399/biibfad.1720373.
• Galek Ivan & Čičak Josip, 2025, "Earnings Management: Still an Issue?," Business Systems Research, Sciendo, volume 16, issue 1, pages 152-176, DOI: 10.2478/bsrj-2025-0008.
• Šušak Toni & Stapić Ivana, 2025, "Does Gender Matter in Audit? Evidence on Earnings Management and Audit Delay from Croatia," Business Systems Research, Sciendo, volume 16, issue 2, pages 219-239, DOI: 10.2478/bsrj-2025-0026.
• Võ Văn Hiền & Trịnh Hiệp Thiện & Bùi Văn Dương, 2025, "Tổng quan nghiên cứu hệ thống về kế toán quản trị môi trường," TẠP CHÍ KHOA HỌC ĐẠI HỌC MỞ THÀNH PHỐ HỒ CHÍ MINH - KINH TẾ VÀ QUẢN TRỊ KINH DOANH, HO CHI MINH CITY OPEN UNIVERSITY JOURNAL OF SCIENCE, HO CHI MINH CITY OPEN UNIVERSITY, volume 20, issue 11, pages 3-22, DOI: 10.46223/HCMCOUJS.econ.vi.20.11.447.
• Nguyễn Thị Thu Hiền & Đặng Anh Tuấn, 2025, "Luật Benford và gian lận báo cáo tài chính của các công ty chưa niêm yết," TẠP CHÍ KHOA HỌC ĐẠI HỌC MỞ THÀNH PHỐ HỒ CHÍ MINH - KINH TẾ VÀ QUẢN TRỊ KINH DOANH, HO CHI MINH CITY OPEN UNIVERSITY JOURNAL OF SCIENCE, HO CHI MINH CITY OPEN UNIVERSITY, volume 20, issue 1, pages 54-68, DOI: 10.46223/HCMCOUJS.econ.vi.20.1.3412.
• Tăng Thành Phước, 2025, "Tổng quan tài liệu về kế toán quản trị môi trường: Phương pháp phân tích trắc lượng thư mục," TẠP CHÍ KHOA HỌC ĐẠI HỌC MỞ THÀNH PHỐ HỒ CHÍ MINH - KINH TẾ VÀ QUẢN TRỊ KINH DOANH, HO CHI MINH CITY OPEN UNIVERSITY JOURNAL OF SCIENCE, HO CHI MINH CITY OPEN UNIVERSITY, volume 20, issue 3, pages 111-128, DOI: 10.46223/HCMCOUJS.econ.vi.20.3.3753.
• Muhammad Nurul Houqe & Alva Marasigan & Charl de Villiers, 2025, "How Can Vice‐Chancellor Compensation Be Justified? Evidence From New Zealand," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, volume 65, issue 3, pages 2805-2820, September, DOI: 10.1111/acfi.70019.
• Katarzyna Bilicka & Elisa Casi & Carol Seregni & Barbara M. B. Stage, 2025, "Tax Strategy Disclosure: A Greenwashing Mandate?," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 63, issue 5, pages 1857-1915, December, DOI: 10.1111/1475-679X.12617.
• Raji Sadiq Ademola & Abdul-Ganiyy Agbaje & Onifade Abdul-Quadri Opeyemi, 2025, "Green Accounting Disclosure and Performance of Listed Oil and Gas Companies in Nigeria," Acta Universitatis Bohemiae Meridionalis, University of South Bohemia in Ceske Budejovice, Faculty of Economics, volume 28, issue 1, pages 72-86, DOI: 10.32725/acta.2025.005.
• Проф. Д-Р Валентина Станева & Ас. Д-Р Инж. Христо Станев, 2025, "Счетоводни И Одиторски Подходи При Отразяването На Безпилотни Летателни Системи Като Активи На Предприятието," ICPA Articles, Institute of Certified Public Accountants, volume 2025, issue 4, pages 1-13.
• Teoh Siew Hong & Zhang Yinglei, 2025, "Setting Statistical Hurdles for Publishing in Accounting," Accounting, Economics, and Law: A Convivium, De Gruyter, volume 15, issue 1, pages 141-154, DOI: 10.1515/ael-2022-0104.
• Biondi Yuri, 2025, "Limits of Empirical Studies in Accounting and Social Sciences: A Constructive Critique from Accounting, Economics and the Law," Accounting, Economics, and Law: A Convivium, De Gruyter, volume 15, issue 1, pages 9-19, DOI: 10.1515/ael-2021-0089.
• Kollruss Thomas, 2025, "The Relationship between Taxation, Accounting and Legal Forms: How tax and accounting rules may influence the choice of the legal form in enterprise groups and multinational firms – analysed on the basis of the ATAD CFC taxation," Accounting, Economics, and Law: A Convivium, De Gruyter, volume 15, issue 2, pages 275-305, DOI: 10.1515/ael-2019-0076.
• Andrikopoulos Andreas & Kostaris Konstantinos & Zounta Stella, 2025, "Acknowledgments Networks in Accounting Scholarship: A Note," Accounting, Economics, and Law: A Convivium, De Gruyter, volume 15, issue 4, pages 677-691, DOI: 10.1515/ael-2020-0162.
• Le Manh Anne, 2025, "Accounting Policies and Dividend Limitation: A European Comparison," Accounting, Economics, and Law: A Convivium, De Gruyter, volume 15, issue s1, pages 203-246, DOI: 10.1515/ael-2021-0041.
• Biondi Yuri & Haslam Colin & Malberti Corrado, 2025, "ELI Guidance on Company Capital and Financial Accounting for Corporate Sustainability: Report of the European Law Institute," Accounting, Economics, and Law: A Convivium, De Gruyter, volume 15, issue s1, pages 21-88, DOI: 10.1515/ael-2024-0024.
• Hossfeld Christopher, 2025, "Important Features of Capital Maintenance in Germany," Accounting, Economics, and Law: A Convivium, De Gruyter, volume 15, issue s1, pages 247-269, DOI: 10.1515/ael-2024-0021.
• Le Manh Anne, 2025, "Accounting Standards for Equity Capital Management and Dividend Distributions in France," Accounting, Economics, and Law: A Convivium, De Gruyter, volume 15, issue s1, pages 289-305, DOI: 10.1515/ael-2024-0014.
• Ježovita Ana & Horak Hana, 2025, "Financial Statements and the Determination of Distributable Profits in Croatia," Accounting, Economics, and Law: A Convivium, De Gruyter, volume 15, issue s1, pages 307-348, DOI: 10.1515/ael-2024-0009.
• Hoshi Akio & Takahashi Mioko & Garcia Clémence, 2025, "Shareholders’ Equity and Dividend Regulation in Japan: How Can Financial Reporting and Capital Maintenance Be Reconciled?," Accounting, Economics, and Law: A Convivium, De Gruyter, volume 15, issue s1, pages 349-383, DOI: 10.1515/ael-2024-0040.
• Hossfeld Christopher, 2025, "The Effects of Applying the ELI Recommendations for Corporate Sustainability: Illustrative Examples," Accounting, Economics, and Law: A Convivium, De Gruyter, volume 15, issue s1, pages 89-105, DOI: 10.1515/ael-2024-0017.
• Biondi Yuri & Haslam Colin & Malberti Corrado, 2025, "Introduction to “Better Company Law for Sustainable Business Conduct: ELI Guidance on Company Capital and Financial Accounting for Corporate Sustainability”," Accounting, Economics, and Law: A Convivium, De Gruyter, volume 15, issue s1, pages 9-19, DOI: 10.1515/ael-2025-2001.
• Fülöp Melinda Timea & Ionescu Constantin Aurelian & Măgdaș Nicolae & Ștefan Maria Cristina & Topor Dan Ioan, 2025, "Digital Transformation of the Accounting Profession at the Intersection of Artificial Intelligence and Ethics," Economics - The Open-Access, Open-Assessment Journal, De Gruyter, volume 19, issue 1, pages 1-22, DOI: 10.1515/econ-2025-0155.
• Massimiliano Bonacchi & Luca Menicacci & Fabio Zanderigo Jona, 2025, "Decarbonizzazione, Governance e Sostenibilità: le Top 100 altoatesine," BEMPS - Bozen Economics & Management Paper Series, Faculty of Economics and Management at the Free University of Bozen, number BEMPS107, Jan.
• Nina Boyarchenko & Kinda Hachem & Anya Kleymenova, 2025, "The Theory of Financial Stability Meets Reality," CESifo Working Paper Series, CESifo, number 11935.
• Henrik Nilsson & Jenni Kallunki & Florian Eugster & Ann Vanstraelen, 2025, "Auditor Stock Ownership, Investment Returns, and Audit Quality," Swiss Finance Institute Research Paper Series, Swiss Finance Institute, number 25-79, May.
• Jorge Abad & Daisuke Ikeda & Javier Suarez, 2025, "From Incurred to Expected Loss: Implications for Bank Lending," Working Papers, CEMFI, number wp2025_2509, May.
• Vasile-Daniel CARDOȘ & Ildikó-Réka CARDOȘ & Iulia STAN, 2025, "Advantages of ERP System Implementation from the Perspective of Romanian Accounting Professionals," Management Intercultural, Romanian Foundation for Business Intelligence, Editorial Department, issue 54, pages 41-50, July, DOI: 10.70147/m544150.
• Aracely Sánchez-Serna & Alba-Rocío Carvajal-Sandoval & Elmer-Adrian Camacho-Zabala & Milton-Januario Rueda-Varon, 2025, "Cálculo de pérdidas crediticias esperadas en escenarios de incertidumbre para el sector real
  [Calculation of Expected Credit Losses in Uncertain Scenarios for the Real Sector]," Revista Finanzas y Politica Economica, Universidad Católica de Colombia, volume 17, pages 1-26, August, DOI: 10.14718/revfinanzpolitecon.v17.202.
• María Alejandra Osorio Arias & Zuray Melgarejo Molina & Katrin Simon Elorz, 2025, "Organizational identification and member retention in nonprofit organizations: communication and accountability," Revista Tendencias, Universidad de Narino, volume 26, issue 01, pages 89-114, January, DOI: 10.22267/rtend.252601.266.
• Philumena BAUER & Dorothea GREILING, 2025, "Doppelte Wesentlichkeitsanalyse als zentraler Filter für die ESG-Berichterstattung in österreichischen und deutschen Stadtwerken," CIRIEC Working Papers, CIRIEC - Université de Liège, number 2501, Jan.
• Philumena BAUER & Dorothea GREILING, 2025, "Double materiality analysis as a central filter for ESG reporting in Austrian and German municipal utilities," CIRIEC Working Papers, CIRIEC - Université de Liège, number 2502, Feb.
• Shirlee LICHTMAN-SADOT & Neta BNEHSHALOM-TIROSH & Eyal SHEINER, 2025, "Conflict, rockets, and birth outcomes: evidence from Israel's Operation Protective Edge," JODE - Journal of Demographic Economics, Cambridge University Press, volume 91, issue 1, pages 119-145, March, DOI: 10.1017/dem.2022.18.
• Charles Guandaru Kamau & Nancy Nkatha Kinyua, 2025, "Application of Artificial Intelligence in Detecting Creative Accounting Tendencies Among Corporations in Kenya," African Journal of Commercial Studies, African Journal of Commercial Studies, volume 6, issue 6, DOI: 10.59413/ajocs/v6.i6.9.
• Jeremiah Spencer Tsuma, 2025, "Accounting Information System and Financial Performance of Manufacturing Firms in Kenya," African Journal of Commercial Studies, African Journal of Commercial Studies, volume 6, issue 2, DOI: 10.59413/ajocs/v6.i2.2.
• Anjela Kavetsa, 2025, "Corporate Tax Compliance on the Financial Performance of Manufacturing Companies in Kenya," African Journal of Commercial Studies, African Journal of Commercial Studies, volume 6, issue 2, DOI: 10.59413/ajocs/v6.i2.11.
• Слави Генов, 2025, "Променливо Възнаграждение В Договори С Клиенти," Electronic magazine "Dialogue", D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 1 Year 20, pages 32-60.
• Борис Стоев, 2025, "Теоретични Основи На Управлението На Дебиторската Задлъжнялост В Публичните Компании: Съвременни Концепции И Подходи," Electronic magazine "Dialogue", D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 3 Year 20, pages 46-57.
• Rayna Petrova & Silviya Chukanska, 2025, "Some Possibilities For Applying The Activity-Based Costing Approach In The Meat-Processing Industry – Strategic Aspects," Economic Archive, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 1 Year 20, pages 71-93.
• Галина Чиприянова, 2025, "Предизвикателства Пред Отчетността В Ерата На Изкуствения Интелект," Economic Archive, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 2 Year 20, pages 21-43.
• Борис Стоев, 2025, "Управление На Кредитния Риск: Стратегически Подходи Към Дебиторската Задлъжнялост В Публичните Дружества," Economic Archive, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 3 Year 20, pages 68-84.