Research classified by Journal of Economic Literature (JEL) codes

---

Top JEL
/ M: Business Administration and Business Economics; Marketing; Accounting; Personnel Economics
/ / M4: Accounting
/ / / M41: Accounting

2025

• 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 International Conference "Economic and Business Trends Shaping the Future", 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 International Conference "Economic and Business Trends Shaping the Future", 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 International Conference "Economic and Business Trends Shaping the Future", Faculty of Economics-Skopje, Ss Cyril and Methodius University in Skopje, number 039, Dec.
• Songyi Han & Jaehyeon Kim & Sang Soo Park, 2025, "Real Effects of Board Reforms: International Evidence," Working Papers, Nazarbayev University, Graduate School of Business, number 2025/01, Feb.
• Soenke Sievers & Christian Sofilkanitsch, 2025, "A Survey of Restatement Literature: Determinants of Misreporting," Working Papers, Nazarbayev University, Graduate School of Business, number 2025/07, Aug.
• 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.
• Phạm Thúy Hà & Đặng Ngọc Hùng & Hoàng Thị Việt Hà & Phạm Thị Hồng Diệp, 2025, "Nghiên cứu các nhân tố ảnh hưởng đến độ trễ của báo cáo kiểm toán tiếp cận theo phương pháp phân tích tổng hợp," 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 12, pages 3-18, DOI: 10.46223/HCMCOUJS.econ.vi.20.12.427.
• 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.
• Elena-Andreea Popa, 2025, "The Impact Of Eu Sustainability Regulations On The Financial Performance Of European Oil And Gas Companies," EUFIRE Conference Proceedings Series, Alexandru Ioan Cuza University Publisher, volume 1, issue 1, pages 262-276, October, DOI: 10.47743/eufire-2025-1-21.
• Irina-Denisa Simion, 2025, "Sustainability And Insolvency: Opposing Forces Or Strategic Allies? A Systematic Literature Review," EUFIRE Conference Proceedings Series, Alexandru Ioan Cuza University Publisher, volume 1, issue 1, pages 366-385, October, DOI: 10.47743/eufire-2025-1-29.
• Cirpian Apostol, 2025, "Artificial Intelligence Partner Or Competitor For The Accountancy Profession?," EUFIRE Conference Proceedings Series, Alexandru Ioan Cuza University Publisher, volume 1, issue 1, pages 37-44, October, DOI: 10.47743/eufire-2025-1-3.
• Alexandra Tanasa & Diana-Elena David, 2025, "The Impact Of The Financial And Pandemic Crises On The Romanian Business Environment," EUFIRE Conference Proceedings Series, Alexandru Ioan Cuza University Publisher, volume 1, issue 1, pages 417-431, October, DOI: 10.47743/eufire-2025-1-32.
• 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.

2024

• Widad Benzine, 2024, "Evaluating the Reality and Prospects of IPSAS Implementation in Algeria," Finance, Accounting and Business Analysis, University of National and World Economy, Institute for Economics and Politics, volume 6, issue 2, pages 120-135, December.
• Catalin Robert Mos, 2024, "Economic policy uncertainty, financial reporting quality, and accounting enforcement: International evidence," Finance, Accounting and Business Analysis, University of National and World Economy, Institute for Economics and Politics, volume 6, issue 2, pages 159-179, December.
• Dwi Septa Aryani & Crystha Armereo, 2024, "Tax Avoidance of Companies in The Sri Kehati Index," Finance, Accounting and Business Analysis, University of National and World Economy, Institute for Economics and Politics, volume 6, issue 2, pages 99-108, December.
• Dolores Guerrero-Baena, M. & Castilla-Polo, Francisca & Rodríguez-Gutiérrez, Pablo, 2024, "What are the main drivers of SMEs? production of sustainability reports?," Small Business International Review, Asociación Española de Contabilidad y Administración de Empresas - AECA, volume 8, issue 1, pages 617-617, May, DOI: 10.26784/sbir.v8i1.617.
• Hüseyin Mert & Haluk Mert & Didem Özçelik, 2024, "Comparative Analysis of Tax Procedure Law, Turkish Financial Reporting Standards for Large and Medium-Sized Enterprises (FRS), and TAS 2 Regarding Elements That Form The Costs In Inventories," Journal of Finance Letters (Maliye ve Finans Yazıları), Maliye ve Finans Yazıları Yayıncılık Ltd. Şti., volume 39, issue 121, pages 1-17, April, DOI: https://doi.org/10.33203/mfy.142080.
• Nevber Zeynep Eroğlu, 2024, "Evaluation of The Concept of Doubtful Receivables According to Accounting and Law," Journal of Finance Letters (Maliye ve Finans Yazıları), Maliye ve Finans Yazıları Yayıncılık Ltd. Şti., volume 39, issue 121, pages 119-127, April, DOI: https://doi.org/10.33203/mfy.134741.
• Serpil Sevimli Deniz, 2024, "The Role of Technological Solutions in the Workload and Job Stress of Accounting Professionals," Journal of Finance Letters (Maliye ve Finans Yazıları), Maliye ve Finans Yazıları Yayıncılık Ltd. Şti., volume 39, issue 122, pages 187-203, October, DOI: https://doi.org/10.33203/mfy.151108.
• John M. Barrios & Thomas G. Wollmann, 2024, "A New Era of Midnight Mergers: Antitrust Risk and Investor Disclosures," American Economic Journal: Microeconomics, American Economic Association, volume 16, issue 4, pages 77-111, November, DOI: 10.1257/mic.20220064.
• Adrian ISIP, 2024, "Outsourcing Of Accounting Services In Digital Age," Eastern European Journal for Regional Studies (EEJRS), Center for Studies in European Integration (CSEI), Academy of Economic Studies of Moldova (ASEM), volume 10, issue 2, pages 43-61, December, DOI: https://doi.org/10.53486/2537-6179..
• Aurelia ȘTEFĂNESCU & Ileana Cosmina PITULICE, 2024, "Accounting Practices Related to the Banking Industry. Network Settlements," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 4, issue 12, pages 16-25, December , DOI: 10.37945/cbr.2023.12.03.
• Robert-Aurelian ȘOVA & Adriana Florina POPA, 2024, "Exploitation of the Effect of Services Diversification in the Process of Maintaining the Attractivity and Resilience of the Accounting Profession," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 4, issue 12, pages 2-5, December , DOI: 10.37945/cbr.2023.12.01.
• Cristina NICOLAESCU & Monica BIJA, 2024, "Accounting and Tax Treatment of Adjustments for Depreciations or Losses of Value," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 4, issue 12, pages 26-35, December , DOI: 10.37945/cbr.2023.12.04.
• Bogdan Cosmin GOMOI, 2024, "Dynamics of the Main Indicators Correlated to the Cycles of Operations at an Entity’s Level," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 4, issue 12, pages 36-44, December , DOI: 10.37945/cbr.2023.12.05.
• Lucian CERNUȘCA, 2024, "New Regulations Regarding the Taxation of Incomes from Renting Real Estate in 2024," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 4, issue 12, pages 54-63, December , DOI: 10.37945/cbr.2023.12.07.
• Gabriela ANGHEL (CONSTANTIN) & Cristina-Elena POENARU (FLOREA), 2024, "The Relationship Between Tax Pressure and Economic Crime," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 4, issue 12, pages 6-15, December , DOI: 10.37945/cbr.2023.12.02.
• Elena STĂNCIULESCU & Mihai VUȚĂ & Maria Teodora VUȚĂ, 2024, "Romania’s Circular Economy Strategy, Challenges for the Accountancy Profession," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 10, pages 18-27, October, DOI: 10.37945/cbr.2024.10.03.
• Liviu Marian MATAC & Florentina PANTAZI & Paul-Tiberius COMAN & Maria BOLBOCEANU, 2024, "The Role of Expert Accountants in Ensuring Regulatory Compliance with Corporate Sustainability Reporting in the European Union," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 10, pages 2-6, October, DOI: 10.37945/cbr.2024.10.01.
• Bogdan Cosmin GOMOI, 2024, "Financial Management and Analysis Features at Operating Cycle Level," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 10, pages 28-40, October, DOI: 10.37945/cbr.2024.10.04.
• Lucian CERNUȘCA, 2024, "Redirecting Amounts from Tax Owed by Companies for Sponsorships," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 10, pages 41-49, October, DOI: 10.37945/cbr.2024.10.05.
• Mary PHIRI & Newman WADESANGO, 2024, "Assessing the Influence of Green Accounting Practices on Mining Companies’ Financial Outcomes," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 10, pages 50-63, October, DOI: 10.37945/cbr.2024.10.06.
• Claudia-Florina BOTAR, 2024, "The Impact of “Troubled Times” on Economic and Financial Legislation in Romania," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 10, pages 7-17, October, DOI: 10.37945/cbr.2024.10.02.
• Bogdan Cosmin GOMOI, 2024, "Determining and Interpreting the Key Financial Indicators in an Audiovisual Organization," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 11, pages 19-28, November, DOI: 10.37945/cbr.2024.11.03.
• Florinel Marian SGÂRDEA & Liviu Marian MATAC & Maria BOLBOCEANU & Paul-Tiberius COMAN, 2024, "The Strategic Role of Accountants in Promoting Sustainability: An Integrated Approach for Competitive Advantage," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 11, pages 2-10, November, DOI: 10.37945/cbr.2024.11.01.
• Lucian CERNUȘCA, 2024, "Clarifications on the Taxation of Micro-enterprises’ Income in the Context of the Amendment to the Methodological Norms for the Application of the Fiscal Code," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 11, pages 36-46, November, DOI: 10.37945/cbr.2024.11.05.
• Munashe T. ZIYAMBI & Newman WADESANGO, 2024, "Implementation of Pension Funds Survival Strategies in a Hyperinflationary Economy. A Case of Pepukai Assurance Company," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 11, pages 58-73, November, DOI: 10.37945/cbr.2024.11.07.
• Delia DAVID & Eugen DELIMAN & Marius F. DRĂGĂNESCU & Andrea ONDREIOV, 2024, "Theoretical and Practical Considerations Regarding the Accounting and Tax Treatment of Factoring Operations in Romania," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 1, pages 11-16, January, DOI: 10.37945/cbr.2024.01.02.
• Bogdan Cosmin GOMOI, 2024, "Diagnosis of Financial Position and Performances in the Context of Manufacturing with Local Characteristics," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 1, pages 17-30, January, DOI: 10.37945/cbr.2024.01.03.
• Adriana Florina POPA & Gabriel Viorel RAITA, 2024, "Methods of Fraud and Tax Evasion by Breaching the Accounting and Fiscal Rules – Jurisprudence," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 1, pages 2-10, January, DOI: 10.37945/cbr.2024.01.01.
• Gabriela ANGHEL (CONSTANTIN) & Cristina-Elena POENARU (FLOREA), 2024, "The Relationship Between Tax Pressure and Economic Crime," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 1, pages 49-58, January, DOI: 10.37945/cbr.2024.01.06.
• Claudia-Florina BOTAR, 2024, "Bibliometric Analysis of Cloud Accounting Phenomenon (I)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 2, pages 1-13, February, DOI: 10.37945/cbr.2024.02.01.
• Ioan MINDA, 2024, "Forensic Accounting, a Viable Solution for Economic Security," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 2, pages 23-28, February, DOI: 10.37945/cbr.2024.02.03.
• Elena STĂNCIULESCU, 2024, "Guarantee-Return System for Nonreusable Primary Packaging," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 2, pages 29-37, February, DOI: 10.37945/cbr.2024.02.04.
• Lucian CERNUȘCA, 2024, "Taxing the Incomes Obtained by Expert Accountants and Licensed Accountants Within Their Own Accounting Offices," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 2, pages 48-57, February, DOI: 10.37945/cbr.2024.02.06.
• Claudia-Florina BOTAR, 2024, "Bibliometric Analysis of Cloud Accounting Phenomenon (II)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 3, pages 1-15, March, DOI: 10.37945/cbr.2024.03.01.
• Nicolae BOBIȚAN & Diana DUMITRESCU, 2024, "Forensic Accounting: The Emergence and Evolution of a Profession," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 3, pages 16-24, March, DOI: 10.37945/cbr.2024.03.02.
• Diana-Gabriela POHAȚĂ, 2024, "Rules for the Transition from the Income Taxation System of Micro-Enterprises to the Profit Tax," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 3, pages 50-61, March, DOI: 10.37945/cbr.2024.03.06.
• Elena STĂNCIULESCU, 2024, "E-Commerce Activities Carried Out by Natural Persons. Accounting and Tax Treatment," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 4, pages 15-26, April, DOI: 10.37945/cbr.2024.04.02.
• Adrian GROȘANU & Melinda-Timea FÜLÖP & Nicolae MĂGDAȘ, 2024, "Ethical Dilemmas in Digital Accounting: A Comprehensive Literature Review," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 4, pages 56-67, April, DOI: 10.37945/cbr.2024.04.06.
• Sunday OTUYA, 2024, "Effect of Audit Market Concentration on Pricing and Audit Quality. Evidence from an Emerging Economy," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 5, pages 71-80, May, DOI: 10.37945/cbr.2024.05.07.
• Claudia-Florina BOTAR, 2024, "Bibliometric Analysis of Cloud Accounting Phenomenon (I)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 6, pages 41-53, June, DOI: 10.37945/cbr.2024.06.05.
• Claudia-Florina BOTAR, 2024, "Bibliometric Analysis of Cloud Accounting Phenomenon (II)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 7, pages 36-50, July, DOI: 10.37945/cbr.2024.07.05.
• Bogdan Cosmin GOMOI, 2024, "Particularities of Accounting and of Valuating the Financial Reporting Informational Content for a Fitness Center," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 7, pages 6-17, July, DOI: 10.37945/cbr.2024.07.02.
• Newman WADESANGO & Nasoma DAVID & Lovemore SITSHA, 2024, "Effectiveness of Auditor’s Report as a Medium of Communication to Reduce the Level of the Audit Expectation Gap of Amon Chartered Accountants," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 7, pages 62-73, July, DOI: 10.37945/cbr.2024.07.07.
• Ani STOYKOVA, 2024, "AI in Accounting: Insights from a Bibliometric Analysis," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 8, pages 56-71, August, DOI: 10.37945/cbr.2024.08.07.
• Cristina NICOLAESCU & Monica VERESS, 2024, "Theoretical and Practical Aspects Regarding the Accounting Treatment of Brands/Marks as Intangible Assets," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 9, pages 2-10, September, DOI: 10.37945/cbr.2024.09.01.
• Kawtar BENKIRANE & Khadija BENAZZI, 2024, "Perception of the Importance of Internal Audit Effectiveness and Its Impact on Organizational Performance in Public Enterprises: Empirical Evidence from Morocco," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 9, pages 65-81, September, DOI: 10.37945/cbr.2024.09.07.
• Oana-Letiția Cătuțoiu & Mariana Man, 2024, "Considerations Regarding The Contribution Of Smes From The S-W Oltenia Region To The Economic Development Of Romania," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 52, pages 18-27, July.
• Attila Szora TAMAȘ & Ramona-Ionela HARAGUȘ & Attila Szora TAMAȘ & Alin IRIMIA, 2024, "Current Tax Risk in Romania and Possible Remedies," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 26, pages 28-45, November.
• Ramona-Ionela HARAGUȘ & Attila Szora TAMAȘ & Gabriel Szora TAMAȘ, 2024, "Instruments on Tax Compliance in the Romanian Digital Systems," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 26, pages 80-95, November.
• Quang Linh HUYNH & Van Kha NGUYEN, 2024, "Managerial accounting system between corporate governance and knowledge management," Access Journal, Access Press Publishing House, volume 5, issue 2, pages 306-320, February, DOI: 10.46656/access.2024.5.2(8).
• Mihaela ÅžTEFAN-HINT & Andreea MARIN-PANTELESCU & Teodora Maria SUCIU, 2024, "Structures Specific To The Income And Expenditure Budget: A Case Study," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 26, pages 1-11.
• Sorinel CÄ‚PUÅžNEANU & Bogdan IonuÈ› STOLOJESCU & Alina-Georgiana SOLOMON & Ileana-Sorina RAKOÅž, 2024, "Activity-Based Costing (Abc) Model For Romanian Public Higher Education Institutions," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 26, pages 1-15.
• DONÈšU Adelina - Nicoleta, 2024, "Blockchain Technologyand The Accounting Profession.A Structured Literature Review.," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 26, pages 1-1.
• Dhouha Bouaziz, 2024, "Does the CEO's Entrenchment Affect the Financial Communication Quality? Empirical Evidence from France," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 23, issue 1, pages 107-133, January.
• Christianna Chimonaki & Stelios Papadakis & Christos Lemonakis, 2024, "Environmental, Social, Governance and Gen-der Diversity Under the Adoption of European Directive 2014/95/EU," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 23, issue 1, pages 162-188, January.
• Japhet Imhanzenobe & Olusegun Vincent & Olalekan Aworinde, 2024, "IFRS Adoption and The Value-Relevance of Financial Statements Figures in Nigeria," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 23, issue 1, pages 189-214, January.
• Rachael Modupe Gbadamosi & Ezekiel Alade, 2024, "Auditors' Characteristics and Timeliness of Listed Family-Owned Firms in Nigeria," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 23, issue 1, pages 215-236, January.
• Bojan Malchev & Atanasko Atanasovski & Marina Trpeska, 2024, "Intellectual Capital: A Key Driver of Financial Performance in The Macedonian Banking Industry," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 23, issue 1, pages 237-260, January.
• Iuliana-Madalina Petrica (Papuc) & Chirata Caraiani & Camelia Iuliana Lungu & Liana-Elena Anica-Popa, 2024, "The Interconnectivity of ESG Research Within the Realm of Sustainability: A Bibliometric Analysis," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 23, issue 1, pages 261-290, January.
• Olfa Ben Salah, 2024, "Analyzing the Causal Relationship Between Tax Avoidance and Earnings Management: Evidence from The STOXX Europe 600 Index," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 23, issue 1, pages 29-49, January.
• Costel Istrate, 2024, "Accounting and Taxation in Romania: From Connection to Disconnection?," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 23, issue 1, pages 5-28, January.
• Georgiana Burlacu & Ioan-Bogdan Robu, 2024, "Analysis of Accruals Earnings Management Using the Jones Model. The Case of Romania Listed Companies," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 23, issue 1, pages 50-75, January.
• Fadi Alkaraan & Mohammad Albahloul & Tony Abdoush & Mahmoud Elmarzouky & Nadia Gulko, 2024, "Big Four Rhetorical Strategies: Carillion's Collapse," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 23, issue 2, pages 295-316, June.
• Sameh Kobbi-Fakhfakh & Nesrine Belguith, 2024, "Firm Characteristics and Compliance with IFRS 15 Mandatory Disclosures: Evidence from French Firms," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 23, issue 2, pages 317-338, June.
• Gabriel Jinga & Madalina Dumitru & Elena-Mariana Glavan & Gabriel Radu, 2024, "Eco-Efficiency Measures in The Leather Industry. An Educational Case," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 23, issue 2, pages 365-380, June.
• Fatma Bougacha & Mouna Guedrib, 2024, "Corporate Tax Avoidance and Firm Risk: What Role Does Firm Performance Play?," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 23, issue 2, pages 381-411, June.
• Andreea Madalina Bojan & Camelia Iuliana Lungu & Chirata Caraiani, 2024, "Mapping the Research on Corporate Governance in Sensitive Industries," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 23, issue 2, pages 412-445, June.
• Maria-Silvia Fota & Nicoleta-Elena Cristea & Alexandru Ureche & Nadia Albu, 2024, "Accountants' Competencies for Sustainability Reporting: An Exploratory Study," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 23, issue 2, pages 446-460, June.
• Feten Arfaoui-Masmoudi & Sourour Hazami-Ammar, 2024, "Introduction for The Special Section On "Inclusive, Circular, And Technological Transformations in Financial Accounting: Challenges and Opportunities for Organizations and Stakeholders"," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 23, issue 3, pages 474-482, September.
• Amel Chatti & Salma Dammak Ayadi & Maher Jeriji, 2024, "IPSAS Adoption in African Countries: Talking or Walking the Talk," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 23, issue 3, pages 530-550, September.
• Hejer Khaldi & Feten Hamama, 2024, "Value Relevance of Accounting Information in Uncertain Economic Policy Context: Evidence from Tunisia," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 23, issue 3, pages 570-595, September.
• Catalin Mos, 2024, "Uncertainty, Financial Reporting Quality and Accounting Enforcement: Evidence from The European Union," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 23, issue 3, pages 616-642, September.
• Abdullah Alhadadi, 2024, "Determinants of Audit Report Delay: Further Evidence from Saudi Arabia," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 23, issue 4, pages 668-694, December.
• Kwaku Kyei Gyamerah & Sylvia Agyeman Addai & Abass Sagoe, 2024, "Antecedents and Consequences of Accounting Information System Utilization: Evidence from Firms in Emerging Markets," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 23, issue 4, pages 695-717, December.
• Abdelaziz Boumakhlouf & Mahmoud Kebieche, 2024, "Comparative Analysis of The Perceived Qualitative Characteristics of Accounting Information Under IFRS. Evidence from Algeria," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 23, issue 4, pages 718-739, December.
• Akhilesh Chandra & Charles F. Malone, 2024, "State of The Dotcom-Era Accounting Information Systems (AIS) Faculty and Implications for The Artificial Intelligence (AI)-Era," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 23, issue 4, pages 740-792, December.
• Denis Adrian Levanti & Aurelia Stefanescu & Ileana Cosmina Pitulice, 2024, "Perception of The Stakeholders of The Romanian Banking System on The Adequacy of Current Accounting Regulation," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 23, issue 4, pages 793-825, December.
• Alexey Litvinenko, 2024, "Using Combined Accrual and Cash Ratio Analysis to Determine Pre-Bankruptcy Status," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 23, issue 4, pages 826-869, December.
• Jinzhi Lu & Pingyang Gao, 2024, "A Theory of Investors' Disclosure," Papers, arXiv.org, number 2404.07630, Apr, revised Nov 2025.
• Oana-Cristina STOICA & Liliana IONESCU-FELEAGA, 2024, "A Qualitative Approach Regarding the Impact of Digitalization and Automation on the Accounting and Auditing Profession," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 22, issue 176, pages 742-757, October.
• Ovidiu Constantin BUNGET & Alin-Constantin DUMITRESCU & Valentin BURCA & Oana BOGDAN & Mario-Alexandru SOCATIU, 2024, "Comparative Analysis Regarding the Sustainability Reporting Practice in Romania at the Level of Sustainability Reports," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 22, issue 176, pages 769-782, October.
• Laura-Eugenia-Lavinia BARNA, 2024, "ERP Systems - Reliable Tools in Corporate Reporting of Organizations," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 22, issue 176, pages 783-790, October.
• Catalin MOS, 2024, "Economic Policy Uncertainty, Financial Reporting Quality, and Audit Fees: Examining the Role of Industry Characteristics and International Accounting Standards," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 22, issue 176, pages 791-802, October.
• Ghorbani Baravati, Negin & Pourheidari, Omid & Khodamipour, Ahmad, 2024, "Investigating the Impact of Real Earnings Smoothing on the Company\'s Labour Investment Efficiency (in Persian)," The Journal of Planning and Budgeting (٠صلنامه برنامه ریزی Ùˆ بودجه), Institute for Management and Planning studies, volume 29, issue 1, pages 105-134, May.
• Tavakoli, Amir Hossein & Jafari, Mahdi & emadi, sayed javad, 2024, "The Interaction Effect of Audit Committee and Gender Diversity on The Quality of Financial Reporting (in Persian)," The Journal of Planning and Budgeting (٠صلنامه برنامه ریزی Ùˆ بودجه), Institute for Management and Planning studies, volume 29, issue 2, pages 123-142, August.
• Ivo Mijoc & Ivana Dropulic & Adriana Galant, 2024, "Analysis Of Skills For The Accounting Manager Profession: The Perspective Of Employers, Accountants And Students In Croatia," Economic Thought and Practice, Department of Economics and Business, University of Dubrovnik, volume 33, issue 1, pages 271-295, june, DOI: 10.17818/EMIP/2024/1.13.
• MichaÅ‚ Comporek & Iryna Shchyrba, 2024, "Assessing The Impact Of The Sars-Cov-2 Pandemic On Earnings Management Behaviour In Poland," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", volume 10, issue 1, DOI: 10.30525/2256-0742/2024-10-1-1-10.
• Yuliia Klius & Maryna Melnik2 & Denys Fomenko, 2024, "The Role Of The Accounting Aspect Of Innovative Activities Of Regional Enterprises In Ensuring Their Economic Sustainability," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", volume 10, issue 1, DOI: 10.30525/2256-0742/2024-10-1-105-11.
• Ahmad A. Toumeh & Maha D. Ayoush, 2024, "Does Ethical Leadership Constraint Earnings Management Practices? A Systematic Literature Review and Content Analysis," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 4, pages 130-143.
• Putu Yudha Asteria Putri & Iwan Triyuwono & Bambang Hariadi & Lilik Purwanti, 2024, "Deconstruction of Management Control Systems and the Role of Culture in Traditional Banking Institutions," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 5, pages 25-41.
• Mustapha Jamiu & Norfadzilah Rashid & Ishaq Ahmed Mohammed, 2024, "Do Audit Committee Attributes Impact Firm Performance: Evidence from the Nigerian Stock Exchange," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 7, pages 105-118.
• Ani Stoykova & Mariya Paskaleva, 2024, "The Value Relevance of Accounting Information: Focusing on Bulgaria," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 8, pages 130-148.
• Michael Musov, 2024, "Prof. Trifon Trifonov – Role Model and Outstanding Researcher," Economic Thought journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 1, pages 102-115.
• Xiaosong Zheng & Yilin Chen, 2024, "Optimization of inventory cost control for SMEs in supply chain transformation: A case study and discussion," E&M Economics and Management, Technical University of Liberec, Faculty of Economics, volume 27, issue 1, pages 87-107, March, DOI: 10.15240/tul/001/2024-5-002.
• Andre Guettler & Mahvish Naeem & Lars Norden & Bernardus Van Doornik, 2024, "Pre-Publication Revisions of Bank Financial Statements: a novel way to monitor banks?," Working Papers Series, Central Bank of Brazil, Research Department, number 590, Mar.
• Luis Ángel Maza, 2024, "Una reflexión sobre los umbrales cuantitativos en los modelos de depósito de las cuentas anuales y su posible impacto en el tamaño empresarial en España," Occasional Papers, Banco de España, number 2419, Jun, DOI: https://doi.org/10.53479/36639.
• Tariq Jassim Mohammad, 2024, "The Informational Importance Provided by the Cash Flow Statement Follows International Standards in Assessing Financial Liquidity," American Journal of Accounting, AJPO, volume 6, issue 3, pages 19-32.
• Andre Guettler & Mahvish Naeem & Lars Norden & Bernardus F Nazar Van Doornik, 2024, "Pre-publication revisions of bank financial statements: a novel way to monitor banks?," BIS Working Papers, Bank for International Settlements, number 1177, Mar.
• Maryna Kovbatiuk & George Kovbatiuk & Viktoriia Shkliar & Andrii Pietukhov, 2024, "Analysis of the current state of ukraine's foreign trade relations by types of trade flows," Economic Synergy, Higher Educational Institution Academician Yuriy Bugay International Scientific & Technical University, issue 2, pages 85-104, DOI: 10.53920/ES-2024-2-6.
• Nguyen Thu Nha Trang & Dinh Thi Ngoc Huong & Huynh Dang Ngan Anh, 2024, "The influence of human factors on the quality of accounting information system," HO CHI MINH CITY OPEN UNIVERSITY JOURNAL OF SCIENCE - ECONOMICS AND BUSINESS ADMINISTRATION, HO CHI MINH CITY OPEN UNIVERSITY JOURNAL OF SCIENCE, HO CHI MINH CITY OPEN UNIVERSITY, volume 14, issue 1, pages 65-75, DOI: 10.46223/HCMCOUJS.econ.en.14.1.2334.
• Nguyen Ngoc Hien, 2024, "The effects of real estate business on revenue accounting in Vietnam’s real estate enterprises," HO CHI MINH CITY OPEN UNIVERSITY JOURNAL OF SCIENCE - ECONOMICS AND BUSINESS ADMINISTRATION, HO CHI MINH CITY OPEN UNIVERSITY JOURNAL OF SCIENCE, HO CHI MINH CITY OPEN UNIVERSITY, volume 14, issue 1, pages 76-83, DOI: 10.46223/HCMCOUJS.econ.en.14.1.2556.
• Lam Khanh Tran & Hung Tri Tang & Thien Huu Nguyen, 2024, "The interdisciplinary nature of psychology and accounting: A review and research," HO CHI MINH CITY OPEN UNIVERSITY JOURNAL OF SCIENCE - ECONOMICS AND BUSINESS ADMINISTRATION, HO CHI MINH CITY OPEN UNIVERSITY JOURNAL OF SCIENCE, HO CHI MINH CITY OPEN UNIVERSITY, volume 14, issue 3, pages 94-108, DOI: 10.46223/HCMCOUJS.econ.en.14.3.2850.
• Đặng Anh Tuấn, 2024, "Nhân tố ảnh hưởng đến việc vận dụng phương pháp kiểm toán dựa trên rủi ro," 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 19, issue 3, pages 27-36, DOI: 10.46223/HCMCOUJS.econ.vi.19.3.2762.
• Trương Thành Lộc, 2024, "Tác động của hệ thống hoạch định nhân lực doanh nghiệp đến công tác kế toán tại các doanh nghiệp logistics ở Việt Nam," 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 19, issue 5, pages 87-96, DOI: 10.46223/HCMCOUJS.econ.vi.19.5.2646.
• Waris Ali & Stelios Bekiros & Nazim Hussain & Sana Akbar Khan & Duc Khuong Nguyen, 2024, "Determinants and consequences of corporate social responsibility disclosure: A survey of extant literature," Journal of Economic Surveys, Wiley Blackwell, volume 38, issue 3, pages 793-822, July, DOI: 10.1111/joes.12556.
• Olivier Dessaint & Thierry Foucault & Laurent Fresard, 2024, "Does Alternative Data Improve Financial Forecasting? The Horizon Effect," Journal of Finance, American Finance Association, volume 79, issue 3, pages 2237-2287, June, DOI: 10.1111/jofi.13323.
• Aneesh Raghunandan & Thomas G. Ruchti, 2024, "The Impact of Information Frictions Within Regulators: Evidence from Workplace Safety Violations," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 62, issue 3, pages 1067-1120, June, DOI: 10.1111/1475-679X.12541.
• NELEA Chirilov, 2024, "Perfectioning Of Analysis Of The Earnings Per Share Intended For Fundamenting Economic Decisions," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, volume 76, issue 1, pages 76-84, March, DOI: 10.56043/reveco-2024-0007.
• POLLIFRONI Massimo & IOANA Adrian & POLLIFRONI Riccardo, 2024, "The Evaluation Of The University System From The Bologna Process (1999) To Today: Some Reflections On Improvement Applicable To The Italian Model," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, volume 76, issue 4, pages 140-147, December, DOI: 10.56043/reveco-2024-0039.
• URSU Ionela, 2024, "An Exploratory Study Regarding The Relevance Of Budgets Among Romanian Companies," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, volume 76, issue 4, pages 148-177, December, DOI: 10.56043/reveco-2024-0040.
• Jiří Slezák, 2024, "The importance of soft skills in accounting: student´s and employer´s expectations," Acta Universitatis Bohemiae Meridionalis, University of South Bohemia in Ceske Budejovice, Faculty of Economics, volume 27, issue 1, pages 42-57, DOI: 10.32725/acta.2024.004.
• Проф. Д-Р Фаня А. Филипова, 2024, "Обучението По Професионална Етика В Счетоводството И Одита: Проблеми За Решаване," ICPA Articles, Institute of Certified Public Accountants, volume 2024, issue 1, pages 1-17.
• Доц. Д-Р Любомир Тодоров, 2024, "Методологични И Практикоприложни Особености При Анализа На Динамиката На Печалбата И Растежа На Бизнеса," ICPA Articles, Institute of Certified Public Accountants, volume 2024, issue 3, pages 1-16.
• Biondi Yuri, 2024, "Accounting and Finance: Complementarity and Divergence," Accounting, Economics, and Law: A Convivium, De Gruyter, volume 14, issue 3, pages 329-337, DOI: 10.1515/ael-2023-0132.
• Fukui Yoshitaka, 2024, "Introduction: Who Are Residual Claimants on a Company’s Net Assets?," Accounting, Economics, and Law: A Convivium, De Gruyter, volume 14, issue 3, pages 369-372, DOI: 10.1515/ael-2022-0081.
• Wang Huan, 2024, "Media Tone and Earnings Management before the Earnings Announcement: Evidence from China," Economics - The Open-Access, Open-Assessment Journal, De Gruyter, volume 18, issue 1, pages 1-23, DOI: 10.1515/econ-2022-0129.
• Boni Mihaela STRAOANU & Mihail Alin STANCIU, 2024, "The Impact Of Digitalization On The Quality Of Accounting Information," Contemporary Economy Journal, Constantin Brancoveanu University, volume 9, issue 1, pages 118-123.
• Florin-Constantin DIMA & Claudia Andreea GROSARU, 2024, "Micro-Enterprise Income Tax," Contemporary Economy Journal, Constantin Brancoveanu University, volume 9, issue 1, pages 61-66.
• Isabela STANCU (LITA) & Dumitru BEJINARIU & Florin RADU, 2024, "Cost Optimization And Human Resource Efficiency In Industrial Economic Entities: The Role Of Functional Analysis And Improvement Strategies," Contemporary Economy Journal, Constantin Brancoveanu University, volume 9, issue 2, pages 19-28.
• Oluwasegun Temitayo ODUNSI & Sunday Azeita OKOUGHENU, 2024, "Pre And Post Ifrss Effect On Earnings Predictability: Nigerian Listed Companies In Perspective," Contemporary Economy Journal, Constantin Brancoveanu University, volume 9, issue 3, pages 109-121.
• Silviu - Ionel STOICA & Beatrice - Elena GORE, 2024, "Protecting Financial Integrity In The Digital Age: Current Challenges In Accounting And Financial Auditing," Contemporary Economy Journal, Constantin Brancoveanu University, volume 9, issue 3, pages 51-57.
• Anda Ileana NECULA & Mihai CONSTANTIN & Mihaela Hortensia HOJDA & Liviu Constantin DAFINA, 2024, "Exploring The Intersection Of Computer Science And Accounting: An Overview," Contemporary Economy Journal, Constantin Brancoveanu University, volume 9, issue 4, pages 75-79.
• Cristina Aurora BUNEA-BONTAS, 2024, "Differences Regarding Cost Calculation In Absorption Costing Method And Variable Costing Method," Contemporary Economy Journal, Constantin Brancoveanu University, volume 9, issue 4, pages 93-98.