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

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.
• Matthias R. Fengler & Minh Tri Phan, 2024, "Unveiling Themes in 10-K Disclosures: A New Topic Modeling Perspective," Swiss Finance Institute Research Paper Series, Swiss Finance Institute, number 24-106, Oct.
• Janja Brendel & Cai Chen & Thomas Keusch & Zacharias Sautner, 2024, "The Value of NGOs in ESG," Swiss Finance Institute Research Paper Series, Swiss Finance Institute, number 24-35, May.
• Valentine Siagan, 2024, "Gender Balance to The Rescue: Examining The Relationship Between Gender Diversity and Financial Distress in Corporate Settings," Revista Finanzas y Politica Economica, Universidad Católica de Colombia, volume 16, issue 2, pages 355-374.
• Qingyuan Wu & Ke Zheng & Xue Wang, 2024, "Does the Tone of Management Discussion and Analysis Associate with Corporate Debt Expansion? Evidence from A-share Listed Companies," Annals of Economics and Finance, Society for AEF, volume 25, issue 2, pages 705-739, November.
• Fink, Josef & Palan, Stefan & Theissen, Erik, 2024, "Earnings Autocorrelation and the Post-Earnings-Announcement Drift: Experimental Evidence," Journal of Financial and Quantitative Analysis, Cambridge University Press, volume 59, issue 6, pages 2799-2837, September.
• Атанас Атанасов & Галина Чиприянова & Десислава Александрова, 2024, "Предизвикателства Пред Развитието На Счетоводната Информационна Система На Публичните Предприятия, Регистрирани На Бфб," Electronic magazine "Dialogue", D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 3 Year 20, pages 1-16.
• Z. Chen & O.-K. Hope & Q. Li & Y. Li, 2024, "Offshore activities and corporate tax avoidance," Post-Print, HAL, number hal-04535146, Jan, DOI: 10.1016/j.jcorpfin.2023.102536.
• Nicolas Eugster & Oskar Kowalewski & Piotr Śpiewanowski, 2024, "Internal governance mechanisms and corporate misconduct," Post-Print, HAL, number hal-04549564, Mar, DOI: 10.1016/j.irfa.2024.103109.
• Abderrahmane Benaissa, 2024, "Auditing profession regulation in Algeria and Qatar a comparative study Algerian law 10 01 Qatari law 2020 08," Post-Print, HAL, number hal-04678405, Jun.
• Djelil Bilal & Saidj Faiz, 2024, "Covid 19 Implications On Credit Loss Provisioning Rules Under Ifrs 9 Pro-Cyclicality Concerns," Post-Print, HAL, number hal-04678411, Jun.
• Yuri Biondi, 2024, "Accounting and Finance: Complementarity and Divergence," Post-Print, HAL, number hal-04778099, Aug, DOI: 10.1515/ael-2023-0132.
• Schöndube, Jens Robert & Spaeth, Alexandra, 2024, "The optimal choice of after-tax and pre-tax performance measures in the presence of tax base risks," Hannover Economic Papers (HEP), Leibniz Universität Hannover, Wirtschaftswissenschaftliche Fakultät, number dp-727, Sep.
• Ivana Perica & Branka Ramljak & Martina Dragija Kostić, 2024, "THE EFFECTS OF INFORMATION FROM NGOs’ FINANCIAL STATEMENTS ON CHARITABLE CONTRIBUTIONS: EVIDENCE FROM CROATIA," Ekonomski pregled, Hrvatsko društvo ekonomista (Croatian Society of Economists), volume 75, issue 2, pages 125-146, DOI: 10.32910/ep.75.2.1.
• Ivica Pervan & Snježana Pivac & Ana Škorić, 2024, "Investors’ Reactions On Publication Of Quarterly Earnings At Zagreb Stock Exchange: Trends And Firms Specific Explanatory Factors," Ekonomski pregled, Hrvatsko društvo ekonomista (Croatian Society of Economists), volume 75, issue 2, pages 194-215, DOI: 10.32910/ep.75.2.4.
• Martina Briša & Ivo Mijoč & Nataša Drvenkar, 2024, "Carbon accounting - literature review at the meso level," Ekonomski pregled, Hrvatsko društvo ekonomista (Croatian Society of Economists), volume 75, issue 3, pages 241-260, DOI: 10.32910/ep.75.3.2.
• Ivica Filipović & Toni Šušak & Ana Knezović, 2024, "Relationship between earnings management and media coverage of a company: corporate opportunism during the Covid-19 pandemic," Ekonomski pregled, Hrvatsko društvo ekonomista (Croatian Society of Economists), volume 75, issue 5, pages 380-396, DOI: 10.32910/ep.75.5.2.
• Serhii Lehenchuk & Nataliya Vyhovska, 2024, "Accounting for Government Grants According to IAS 20: The Problems and Directions for Improvement," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 14-21, March, DOI: 10.33146/2307-9878-2024-1(103)-14-2.
• Oleksandr Sherstiuk, 2024, "Methodical Aspects of the Integrated Reporting Preparation," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 22-27, March, DOI: 10.33146/2307-9878-2024-1(103)-22-2.
• Oleksandr Kravets, 2024, "Logistics Costs Accounting Methods: Problems and Ways to Solve Them," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 5-13, March, DOI: 10.33146/2307-9878-2024-1(103)-5-13.
• Valerii Zhuk & Nataliia Zhuk & Yuliia Shenderivska, 2024, "International Experience of Post-War Compensation Policy," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 33-45, June, DOI: 10.33146/2307-9878-2024-2(104)-33-4.
• Stanislav Vasylishyn & Yuliia Nezhyd, 2024, "Methodical Approaches to Accounting and Controlling Agricultural Enterprises' Property under Martial Law," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 5-14, June, DOI: 10.33146/2307-9878-2024-2(104)-5-14.
• Diah Ragil Saputri & Sri Pujiningsih & Helianti Utami, 2024, "Determinants of Transparency of Local Government Financial Reports in Indonesia," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 120-131, September, DOI: 10.33146/2307-9878-2024-3(105)-120-.
• Lucia-Maria Udrescu & Mihai Ciobotea, 2024, "Ethical Conduct and Independence in Audit and Control of Public Institutions in Romania: A Case Study," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 132-141, September, DOI: 10.33146/2307-9878-2024-3(105)-132-.
• Viktoriia Makarovych, 2024, "Theoretical and Methodological Aspects of the Formation of Management Reporting on the Enterprise's Innovation Capital," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 18-29, September, DOI: 10.33146/2307-9878-2024-3(105)-18-2.
• Nataliia Tsaruk, 2024, "Methodical Principles of Accounting for Grant Support to Ukrainian Agribusiness," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 43-49, September, DOI: 10.33146/2307-9878-2024-3(105)-43-4.
• Yuliia Baranova, 2024, "Essence and Economic Content of Enterprises' Integrated Reporting," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 5-11, September, DOI: 10.33146/2307-9878-2024-3(105)-5-11.
• Valerii Zhuk & Yuliia Bezdushna & Yuliia Shenderivska, 2024, "Organizational and Methodical Approaches to the Introduction of Mass Damage Assessment," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 64-74, September, DOI: 10.33146/2307-9878-2024-3(105)-64-7.
• Dhea Marella Aulia & Muhammad Farhan & Agil Novriansa & Christian Damar Sagara Sitepu, 2024, "The Effect of the Fraud Triangle and Sharia Compliance Disclosure on Financial Statement Fraud in Indonesian Islamic Banks," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 101-107, December, DOI: 10.33146/2307-9878-2024-4(106)-101-.
• Kateryna Shevchuk & Nataliia Kuzyk & Olena Boyarova, 2024, "Accounting and Taxation of E-Commerce: Realities and Challenges," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 140-149, December, DOI: 10.33146/2307-9878-2024-4(106)-140-.
• Andreea Gabriela Tanase & Alexandru Florin Preda & Raluca Florentina Cretu & Viorel Costin Banta, 2024, "Modelling of an Economic Process Using Smart Technologies in Manufacturing in the Context of Industry 4.0: A Case Study," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 169-176, December, DOI: 10.33146/2307-9878-2024-4(106)-169-.
• Yuliia Ostapenko, 2024, "Materiality Level in the Audit of Financial Statements and Its Impact on the Auditor's Professional Judgment," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 69-75, December, DOI: 10.33146/2307-9878-2024-4(106)-69-7.
• Rafael Santiago Ahumada Lerma, 2024, "Tres determinantes de los costos pegajosos de empresas listadas en la Bolsa de Valores de Colombia, 1995-2022," Remef - Revista Mexicana de Economía y Finanzas Nueva Época REMEF (The Mexican Journal of Economics and Finance), Instituto Mexicano de Ejecutivos de Finanzas, IMEF, volume 19, issue 4, pages 1-18, Octubre -.
• Maria Teresa Medeiros Garcia & Tiago Miguel Batista Raimundo, 2024, "The Impact of Player Transfers on European Football Clubs Stock Prices: An Event Study Analysis," Working Papers REM, ISEG - Lisbon School of Economics and Management, REM, Universidade de Lisboa, number 2024/0361, Dec.
• Seçil Sigalı & Reha Memişoğlu, 2024, "Analysis of the Amendments in IAS 7 and IFRS 7 within the Scope of Supplier Finance Arrangements," Muhasebe Enstitusu Dergisi - Journal of Accounting Institute, Istanbul University Business School, volume 0, issue 70, pages 1-15, January, DOI: 10.26650/MED.1337413.
• Feden Koç & Sevinç Gülseçen, 2024, "Analysis of Publications on Financial Accounting in Web of Science Database with Vosviewer Mapping Techniques and Bibliometric Analysis Method," Muhasebe Enstitusu Dergisi - Journal of Accounting Institute, Istanbul University Business School, volume 0, issue 70, pages 17-37, January, DOI: 10.26650/MED.1328607.
• Hasan Yalçın, 2024, "Metric Conflict in Financial Analysis: A Comparison and Application of EBITDA and EVA," Muhasebe Enstitusu Dergisi - Journal of Accounting Institute, Istanbul University Business School, volume 0, issue 70, pages 39-57, January, DOI: 10.26650/MED.1329674.
• Fatma Şeker & Sevgi Şeker, 2024, "Traces Left by Women in Production, Management and Trade from the Neolithic Age to the End of the Bronze Age," Muhasebe Enstitusu Dergisi - Journal of Accounting Institute, Istanbul University Business School, volume 0, issue 70, pages 59-73, January, DOI: 10.26650/MED.1317620.
• Uğur Bellikli, 2024, "Ethics of Artificial Intelligence (AI) Use in Accounting," Muhasebe Enstitusu Dergisi - Journal of Accounting Institute, Istanbul University Business School, volume 0, issue 71, pages 1-11, July, DOI: 10.26650/MED.1490433.
• Gamze Sevimli Örgün, 2024, "Bibliometric Analysis of Articles Published in the Journal of Accounting Institute," Muhasebe Enstitusu Dergisi - Journal of Accounting Institute, Istanbul University Business School, volume 0, issue 71, pages 25-37, July, DOI: 10.26650/MED.1428359.
• Erdem Saçan, 2024, "Effect of Inflation on Financial Ratios: A Research in the Manufacturing Sector Traded in Borsa Istanbul," Muhasebe Enstitusu Dergisi - Journal of Accounting Institute, Istanbul University Business School, volume 0, issue 71, pages 39-57, July, DOI: 10.26650/MED.1468635.
• Wei Sun & Yinzhuan Bai & Weiguo (Patrick) Fan, 2024, "Do Non-Family CEOs Decrease Stock Price Crash Risk in Chinese Family Firms?," Journal of Developing Areas, Tennessee State University, College of Business, volume 58, issue 3, pages 21-45, July–Sept.
• Hyoung-Joo Lim & Dafydd Mali, 2024, "Does Market Performance (Tobin’s Q) Have A Negative Effect On Credit Ratings? Evidence From South Korea," Asia-Pacific Financial Markets, Springer;Japanese Association of Financial Economics and Engineering, volume 31, issue 1, pages 53-80, March, DOI: 10.1007/s10690-023-09406-x.
• Zhaojun Qu & Fei Sun & Qitao Wu, 2024, "RETRACTED ARTICLE: Policies to obtain energy transformation target: evidence from emission accounting impacts," Economic Change and Restructuring, Springer, volume 57, issue 2, pages 1-16, April, DOI: 10.1007/s10644-024-09633-w.
• Guanming He & Yun Sun & April Zhichao Li, 2024, "Does analysts’ industrial concentration affect the quality of their forecasts?," Financial Markets and Portfolio Management, Springer;Swiss Society for Financial Market Research, volume 38, issue 1, pages 37-91, March, DOI: 10.1007/s11408-023-00435-0.
• Mehdi Khodakarami & Hassan Yazdifar & Alireza Faraji Khaledi & Saeed Bagheri Kheirabadi & Amin Sarlak, 2024, "The Level of Islamic Religiosity of the Local Community and Corporate Environmental Responsibility Disclosure: Evidence from Iran," Journal of Business Ethics, Springer, volume 190, issue 2, pages 483-512, March, DOI: 10.1007/s10551-023-05388-y.
• Bo Cheng & Zixin Li & Baoyin Qiu & Ting Xiong, 2024, "Does Collective Decision-Making Promote SOEs' Green Innovation? Evidence from China," Journal of Business Ethics, Springer, volume 191, issue 3, pages 481-500, May, DOI: 10.1007/s10551-023-05495-w.
• Lu Qiao & Emmanuel Adegbite & Tam Huy Nguyen, 2024, "CFO overconfidence and conditional accounting conservatism," Review of Quantitative Finance and Accounting, Springer, volume 62, issue 1, pages 1-37, January, DOI: 10.1007/s11156-023-01188-7.
• Derrick W. H. Fung & Charles C. Yang & Jason J. H. Yeh, 2024, "The market price to embedded value gap: an analysis of European life insurers," Review of Quantitative Finance and Accounting, Springer, volume 62, issue 1, pages 69-96, January, DOI: 10.1007/s11156-023-01196-7.
• Mark Anderson & Soonchul Hyun & Hussein Warsame, 2024, "Corporate social responsibility, earnings management and firm performance: evidence from panel VAR estimation," Review of Quantitative Finance and Accounting, Springer, volume 62, issue 1, pages 341-364, January, DOI: 10.1007/s11156-023-01203-x.
• Henry Jarva & Matthijs Lof, 2024, "Identifying accounting conservatism in the presence of skewness," Review of Quantitative Finance and Accounting, Springer, volume 62, issue 2, pages 553-577, February, DOI: 10.1007/s11156-023-01210-y.
• Leila Zbib & Kourosh Amirkhani & Douglas Fairhurst, 2024, "Chalk it up to experience: CEO general ability and earnings management," Review of Quantitative Finance and Accounting, Springer, volume 62, issue 3, pages 1007-1036, April, DOI: 10.1007/s11156-023-01228-2.
• Dong Drew Li & Wenguang Lin & Pei-Yu Sun & Yunshu Tang & Zheng Cheng, 2024, "Breaking the Big Four brand’s halo effect precisely: evidence from the association between RMM coverage ratios and integrated audit effectiveness," Review of Quantitative Finance and Accounting, Springer, volume 62, issue 3, pages 1291-1328, April, DOI: 10.1007/s11156-023-01238-0.
• Hanyu Zhang & Rong Ding & Hang Zhou, 2024, "Public access to in-house meeting reports and stock liquidity: evidence from China," Review of Quantitative Finance and Accounting, Springer, volume 62, issue 4, pages 1431-1458, May, DOI: 10.1007/s11156-023-01237-1.
• Xing Huan & Antonio Parbonetti & Giulia Redigolo & Zhewei Zhang, 2024, "Social media disclosure and reputational damage," Review of Quantitative Finance and Accounting, Springer, volume 62, issue 4, pages 1355-1396, May, DOI: 10.1007/s11156-023-01239-z.
• Alessandro Paolo Rigamonti & Giulio Greco & Mariarita Pierotti & Alessandro Capocchi, 2024, "Macroeconomic uncertainty and earnings management: evidence from commodity firms," Review of Quantitative Finance and Accounting, Springer, volume 62, issue 4, pages 1615-1649, May, DOI: 10.1007/s11156-024-01246-8.
• Rajiv Banker & Russell Barber & Dana Hollie & Han-Up Park, 2024, "Order backlog and its association with fundamental analysis metrics and future earnings," Review of Quantitative Finance and Accounting, Springer, volume 62, issue 4, pages 1733-1753, May, DOI: 10.1007/s11156-024-01248-6.
• Raffaela Casciello & Marco Maffei & David A. Ziebart, 2024, "Regulatory and contextual factors influencing earnings and capital management decisions: evidence from the European banking sector," Review of Quantitative Finance and Accounting, Springer, volume 63, issue 1, pages 87-146, July, DOI: 10.1007/s11156-024-01253-9.
• Yichu Huang & Lei Chen & Frank Hong Liu, 2024, "Bank intervention and firms’ earnings management: evidence from debt covenant violations," Review of Quantitative Finance and Accounting, Springer, volume 63, issue 1, pages 237-264, July, DOI: 10.1007/s11156-024-01255-7.
• Emad Noureldeen & Mohamed Elsayed & Ahmed A. Elamer & Jianming Ye, 2024, "Two-tier board characteristics and expanded audit reporting: Evidence from China," Review of Quantitative Finance and Accounting, Springer, volume 63, issue 1, pages 195-235, July, DOI: 10.1007/s11156-024-01256-6.
• Shiyan Yin & Kai Yao & Thanaset Chevapatrakul & Rong Huang, 2024, "Reduced disclosure and default risk: analysis of smaller reporting companies," Review of Quantitative Finance and Accounting, Springer, volume 63, issue 1, pages 355-395, July, DOI: 10.1007/s11156-024-01262-8.
• Han Jin & Beverly B. Marshall, 2024, "Shedding light on foreign currency cash flow hedges: transparency and the hedging decision," Review of Quantitative Finance and Accounting, Springer, volume 63, issue 2, pages 397-432, August, DOI: 10.1007/s11156-024-01263-7.
• Jesper Haga & Fredrik Huhtamäki & Dennis Sundvik & Timmy Thor, 2024, "Nothing to fear: strong corporate culture and workplace safety," Review of Quantitative Finance and Accounting, Springer, volume 63, issue 2, pages 519-550, August, DOI: 10.1007/s11156-024-01264-6.
• Ahmed Aboud & Hany Elbardan & Moataz El-Helaly & Amr Kotb, 2024, "Does the audit committee member’s accounting experience associated with key audit matter types?," Review of Quantitative Finance and Accounting, Springer, volume 63, issue 2, pages 753-780, August, DOI: 10.1007/s11156-024-01276-2.
• Haeyoung Shin & Michael Lacina & Shanshan Pan, 2024, "The order in a series of continuous special items and the likelihood of income classification shifting," Review of Quantitative Finance and Accounting, Springer, volume 63, issue 3, pages 829-862, October, DOI: 10.1007/s11156-024-01265-5.
• Muhammad Asad & Saeed Akbar & Sabur Mollah, 2024, "The role of independent directors’ tenure and network in controlling real-earnings management practices," Review of Quantitative Finance and Accounting, Springer, volume 63, issue 4, pages 1251-1279, November, DOI: 10.1007/s11156-024-01288-y.
• Thomas R. Kubick & G. Brandon Lockhart & David C. Mauer, 2024, "Industry tournament incentives and debt contracting," Review of Quantitative Finance and Accounting, Springer, volume 63, issue 4, pages 1281-1321, November, DOI: 10.1007/s11156-024-01292-2.
• Evangelos Liaras & Michail Nerantzidis & Antonios Alexandridis, 2024, "Machine learning in accounting and finance research: a literature review," Review of Quantitative Finance and Accounting, Springer, volume 63, issue 4, pages 1431-1471, November, DOI: 10.1007/s11156-024-01306-z.
• Manuel Gilabert, 2024, "Tratamiento de la moneda extranjera en economías de tipo de cambio múltiple," Proyecciones, IIEC, Univeridad Nacional de La Plata., Instituto de Investigaciones y Estudios Contables, Facultad de Ciencias Económicas, Universidad Nacional de La Plata, issue 18, pages 33-45, May-Octob, DOI: https://doi.org/10.24215/26185474e0.
• I Putu Hendy Bimantara Dinata & Asqolani, 2024, "The Effect of Tax Avoidance, Tax Rate Change, and Sustainability Disclosure on Earnings Management," Economics and Finance in Indonesia, Faculty of Economics and Business, University of Indonesia, volume 70, pages 34-48, June.
• Bilal Kimouche & Hemza Boussenna, 2024, "Empirical Evidence About Earnings Management Behaviour Under the Covid-19 Period in Algerian Companies," European Journal of Business Science and Technology, Mendel University in Brno, Faculty of Business and Economics, volume 10, issue 2, pages 242-257, DOI: 10.11118/ejobsat.2024.007.
• Zsofia Szikrane Lindner & Beatrix Denes & Gabriella Kosztik & Gabriella Meresz & Maria Somogyvari Sandorne, 2024, "Main Impacts of the Introduction of IFRS 17 on the Hungarian Insurance Sector," Financial and Economic Review, Magyar Nemzeti Bank (Central Bank of Hungary), volume 23, issue 3, pages 71-98.
• Jonathan Ross & David Ziebart, 2024, "The Accounting Rate of Return and Economic Growth," Journal of Economic Insight, Missouri Valley Economic Association, volume 50, issue 1, pages 87-111.
• Paweł Kowalewski, 2024, "Relationship between central banks’ activities and their profitability," Bank i Kredyt, Narodowy Bank Polski, volume 55, issue 3, pages 221-254.
• Cezary Kochalski & Krzysztof Kruszewski & Mikołaj Szadkowski, 2024, "Pomiar konsekwencji finansowych działalności banku centralnego," Bank i Kredyt, Narodowy Bank Polski, volume 55, issue 5, pages 551-574.