Research classified by Journal of Economic Literature (JEL) codes

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

2024

• Reza Hesarzadeh, 2024, "US sanctions, workforce dynamics, and corporate entrepreneurship: evidence from Iran," International Journal of Islamic and Middle Eastern Finance and Management, Emerald Group Publishing Limited, volume 18, issue 2, pages 422-440, December, DOI: 10.1108/IMEFM-07-2024-0337.
• Abdullah Alsaadi, 2024, "Capital structure and earnings management: evidence from Saudi Arabia," International Journal of Islamic and Middle Eastern Finance and Management, Emerald Group Publishing Limited, volume 17, issue 4, pages 831-848, July, DOI: 10.1108/IMEFM-09-2023-0339.
• Fatima Saleh Abd Almajeed Al-Hamshary & Akmalia Mohamad Ariff & Khairul Anuar Kamarudin & Norakma Abd Majid, 2024, "Corporate risk-taking, financial constraints and cash holdings: evidence from Saudi Arabia," International Journal of Islamic and Middle Eastern Finance and Management, Emerald Group Publishing Limited, volume 18, issue 1, pages 166-183, November, DOI: 10.1108/IMEFM-11-2023-0455.
• Walaa Wahid ElKelish & Atia Hussain & Muhammad Al Mahameed & Irsyadillah Irsyadillah, 2024, "Exploring the impact of organizational culture on governance transparency in audit firms: evidence from the United Arab Emirates emerging market," Journal of Applied Accounting Research, Emerald Group Publishing Limited, volume 26, issue 2, pages 281-305, July, DOI: 10.1108/JAAR-06-2023-0170.
• Salem Alhababsah & Ala’a Azzam, 2024, "On the independence of audit committee in developing countries: evidence from Jordan," Journal of Applied Accounting Research, Emerald Group Publishing Limited, volume 25, issue 5, pages 1203-1222, April, DOI: 10.1108/JAAR-07-2023-0215.
• R.N.K. Soysa & Asankha Pallegedara & A.S. Kumara & D.M. Jayasena & M.K.S.M. Samaranayake, 2024, "Construction of a sustainability reporting score index integrating sustainable development goals (SDGs). The case of Sri Lankan listed firms," Journal of Asian Business and Economic Studies, Emerald Group Publishing Limited, volume 31, issue 3, pages 190-202, February, DOI: 10.1108/JABES-05-2023-0149.
• Ajid ur Rehman & Asad Yaqub & Tanveer Ahsan & Zia-ur-Rehman Rao, 2024, "Earnings management using classification shifting of revenues: evidence from Chinese-listed firms," Journal of Accounting in Emerging Economies, Emerald Group Publishing Limited, volume 14, issue 5, pages 1061-1083, February, DOI: 10.1108/JAEE-04-2022-0118.
• Alexander Muravyev, 2024, "Board monitoring and corporate disclosure: the role of the institutional environment and firm-level governance," Journal of Accounting in Emerging Economies, Emerald Group Publishing Limited, volume 15, issue 1, pages 138-175, August, DOI: 10.1108/JAEE-08-2023-0221.
• Ari Budi Kristanto & June Cao, 2024, "The landscape of accounting-related research in Indonesia: mapping distinctive settings and future research agenda," Journal of Accounting Literature, Emerald Group Publishing Limited, volume 47, issue 2, pages 462-494, February, DOI: 10.1108/JAL-08-2023-0148.
• Terry Harris, 2024, "Managers’ perception of product market competition and earnings management: a textual analysis of firms’ 10-K reports," Journal of Accounting Literature, Emerald Group Publishing Limited, volume 47, issue 3, pages 499-524, January, DOI: 10.1108/JAL-11-2022-0116.
• Babatunde Moses Ololade, 2024, "Internal control systems of SMEs in Nigeria: a proactive or reactive strategy against employees’ fraud?," Journal of Financial Crime, Emerald Group Publishing Limited, volume 32, issue 1, pages 49-63, May, DOI: 10.1108/JFC-10-2023-0259.
• Harry Müller & Marcus Sidki, 2024, "The political economy of earnings management in municipally owned enterprises," Journal of Public Budgeting, Accounting & Financial Management, Emerald Group Publishing Limited, volume 36, issue 3, pages 363-387, June, DOI: 10.1108/JPBAFM-05-2023-0082.
• Raffaela Casciello & Marco Maffei & Fiorenza Meucci, 2024, "Board characteristics and Sustainable Development Goals disclosure: evidence from European state-owned enterprises," Journal of Public Budgeting, Accounting & Financial Management, Emerald Group Publishing Limited, volume 37, issue 2, pages 224-253, June, DOI: 10.1108/JPBAFM-06-2023-0099.
• Nawel Fendri Zouari & Malika Neifar, 2024, "How does capital regulation under Basel I influence bank’s loan loss provisions in Tunisia?," Journal of Risk Finance, Emerald Group Publishing Limited, volume 26, issue 2, pages 241-271, December, DOI: 10.1108/JRF-04-2024-0113.
• Sujie Hu & Yuting Qian & Sumin Hu, 2024, "Do customers’ financial restatements affect how auditors respond to their suppliers? Evidence from China," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 39, issue 3, pages 294-319, February, DOI: 10.1108/MAJ-04-2023-3906.
• Eugenia Y. Lee & Wonsuk Ha, 2024, "The governance role of R&D specialist auditors: Evidence from discretionary R&D expenditure," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 39, issue 4, pages 370-395, May, DOI: 10.1108/MAJ-05-2022-3564.
• Ruwan Adikaram & Julia Higgs, 2024, "Cognitive dissonance and auditor professional skepticism," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 39, issue 1, pages 71-110, January, DOI: 10.1108/MAJ-08-2022-3653.
• Jonathan Nash & Cristina Bailey, 2024, "The effect of restatements on office-level audit quality," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 39, issue 5, pages 500-521, June, DOI: 10.1108/MAJ-09-2022-3709.
• Emrah Arioglu & Metin Borak & Murat Ocak, 2024, "Hometown religiosity and financial reporting quality: evidence from chairpersons," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 39, issue 5, pages 443-476, May, DOI: 10.1108/MAJ-12-2023-4143.
• Ismaanzira Ismail & Effiezal Aswadi Abdul Wahab, 2024, "Do female chief financial officers and female directors cooperate? Evidence from investment efficiency," Meditari Accountancy Research, Emerald Group Publishing Limited, volume 32, issue 4, pages 1229-1257, January, DOI: 10.1108/MEDAR-01-2023-1884.
• Hrishikesh Desai & Michael Davern, 2024, "The details matter: SEC regulatory guidance and informativeness in non-GAAP disclosure decisions," Meditari Accountancy Research, Emerald Group Publishing Limited, volume 32, issue 6, pages 2083-2115, June, DOI: 10.1108/MEDAR-04-2023-1975.
• Grace Low & Qi Li, 2024, "Corporate social responsibility and bank value: evidence from bank capital," Meditari Accountancy Research, Emerald Group Publishing Limited, volume 32, issue 4, pages 1324-1348, February, DOI: 10.1108/MEDAR-10-2023-2197.
• Md Khokan Bepari & Shamsun Nahar & Abu Taher Mollik, 2024, "Perceived effects of key audit matters reporting on audit efforts, audit fees, audit quality, and audit report transparency: stakeholders’ perspectives," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, volume 21, issue 2, pages 192-218, February, DOI: 10.1108/QRAM-06-2022-0098.
• Dan Dacian Cuzdriorean & Szilveszter Fekete & Alina Beattrice Vladu & Cristina Boţa-Avram, 2024, "Charting the future: what drives accounting career choices in emerging economies?," Review of Accounting and Finance, Emerald Group Publishing Limited, volume 24, issue 1, pages 71-101, October, DOI: 10.1108/RAF-02-2024-0075.
• Rosemond Desir & Patricia A. Ryan & Lumina Albert, 2024, "The value of a ‘just’ firm," Review of Accounting and Finance, Emerald Group Publishing Limited, volume 23, issue 4, pages 449-466, April, DOI: 10.1108/RAF-04-2023-0120.
• Luca Menicacci & Lorenzo Simoni, 2024, "Negative media coverage of ESG issues and corporate tax avoidance," Sustainability Accounting, Management and Policy Journal, Emerald Group Publishing Limited, volume 15, issue 7, pages 1-33, February, DOI: 10.1108/SAMPJ-01-2023-0024.
• Erekle Pirveli & Esther Ortiz-Martínez & Salvador Marín-Hernández & Paul Thompson, 2024, "Influencing sustainability: the role of lobbyist characteristics in shaping the EU’s Corporate Sustainability Reporting Directive," Sustainability Accounting, Management and Policy Journal, Emerald Group Publishing Limited, volume 16, issue 2, pages 415-442, December, DOI: 10.1108/SAMPJ-03-2023-0162.
• Kelly Gatt & Francis Debono & Peter. J. Baldacchino, 2024, "Factors Determining Accountancy Students’ Academic Performance in Malta: A Research Study," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), volume 0, issue 3, pages 139-177.
• Babeet Gupta, 2024, "Strategic Performance Measurement System and Its Impact on Organizational Effectiveness: A Study of UAE Based Organizations," International Journal of Finance, Insurance and Risk Management, International Journal of Finance, Insurance and Risk Management, volume 14, issue 2, pages 35-59.
• Fatoki Jacob Obafemi & Adewale Taiwo, 2024, "Environmental Management Accounting in Nigerian Tertiary Institutions," International Journal of Finance, Insurance and Risk Management, International Journal of Finance, Insurance and Risk Management, volume 14, issue 4, pages 13-36.
• Olga Szolno, 2024, "Cost Accounting as a Set of Instruments for Performance Budgeting in Local Government Units," European Research Studies Journal, European Research Studies Journal, volume 0, issue 1, pages 302-331.
• Stanislaw Honko & Michal Hendryk, 2024, "The Role of AI in Accounting: Insights From Practitioners," European Research Studies Journal, European Research Studies Journal, volume 0, issue 2, pages 989-1003.
• Malgorzata Smolen- Bojanczyk, 2024, "The Impact of Artificial Intelligence on Accounting Professions," European Research Studies Journal, European Research Studies Journal, volume 0, issue 4, pages 1185-1195.
• Ewa Sniezek, 2024, "Cash Recognition of Events in Accounting in the Polish Territories under the Partitions," European Research Studies Journal, European Research Studies Journal, volume 0, issue 4, pages 428-440.
• Radoslaw Ignatowski, 2024, "Bridging the Gap: How Polish GAAP Aligns with International GAAP," European Research Studies Journal, European Research Studies Journal, volume 0, issue Special A, pages 228-239.
• Przemyslaw Czajor, 2024, "IFRS 18: Advancing the Relevance and Utility of Financial Statements for Stakeholders," European Research Studies Journal, European Research Studies Journal, volume 0, issue Special A, pages 265-275.
• Jacek Kalinowski, 2024, "Cost Analysis of Medical Procedures: A Case Study on Interventional Radiology," European Research Studies Journal, European Research Studies Journal, volume 0, issue Special A, pages 290-300.
• Anna Jurewicz, 2024, "Three Decades of Accounting Regulations in Poland: Evolution and Future Perspectives," European Research Studies Journal, European Research Studies Journal, volume 0, issue Special A, pages 416-428.
• Mark C. Dawkins, 2024, "Rethinking the academic accounting research model," FINANCIAL REPORTING, FrancoAngeli Editore, volume 2024, issue 1, pages 5-22.
• Jose J. Canals-Cerda, 2024, "CECL Implementation and Model Risk in Uncertain Times: An Application to Consumer Finance," Working Papers, Federal Reserve Bank of Philadelphia, number 24-03, Feb, DOI: 10.21799/frbp.wp.2024.03.
• Ramona-Ionela Haraguș & Attila Szora Tamaș, 2024, "Qualitative Analysis on the Interference and Causality between Accounting and Auditing for Romanian Companies “Top Traded” Listed at the Bucharest Stock Exchange," Journal of Financial Studies, Institute of Financial Studies, volume 16, issue 9, pages 176-193, May, DOI: 10.55654/JFS.2024.9.16.10.
• Andreea Georgiana Pascaru & Camelia Daniela Hațegan, 2024, "Financial Reporting and Audit Quality. A Bibliometric Analysis," Journal of Financial Studies, Institute of Financial Studies, volume 16, issue 9, pages 205-217, May, DOI: 10.55654/JFS.2023.9.16.12.
• Galina Bădicu & Svetlana Mihaila & Mihaela Bordian, 2024, "The Skills of the Generation Z Accounting Professional," Journal of Financial Studies, Institute of Financial Studies, volume 16, issue 9, pages 38-51, May, DOI: 10.55654/JFS.2024.9.16.03.
• Ramona-Ionela Haraguș & Attila Szora Tamaș, 2024, "Qualitative Analysis on the Interference and Causality between Accounting and Auditing for Romanian Companies “Top Traded” Listed at the Bucharest Stock Exchange," Journal of Financial Studies, Institute of Financial Studies, volume 9, issue 16, pages 176-193, May, DOI: 10.55654/JFS.2024.9.16.10.
• Andreea Georgiana Pascaru & Camelia Daniela Hațegan, 2024, "Financial Reporting and Audit Quality. A Bibliometric Analysis," Journal of Financial Studies, Institute of Financial Studies, volume 9, issue 16, pages 205-217, May, DOI: 10.55654/JFS.2023.9.16.12.
• Ana-Carolina Cojocaru (Bărbieru) & Svetlana Mihaila, 2024, "Implementation of IFRS sustainability disclosure standards into integrated reporting: A journey of future-oriented companies," Journal of Financial Studies, Institute of Financial Studies, volume 9, issue 17, pages 39-55, November, DOI: 10.55654/JFS.2024.9.17.03.
• Jia Qi Cheong, 2024, "Income Inequality by Gender in Malaysia," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr230, Mar, DOI: https://doi.org/10.35609/afr.2024.8.
• Hasnah Shaari, 2024, "Value Relevance of Fair Value Measurement on Investment Property: Malaysian Evidence," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr234, Jun, DOI: https://doi.org/10.35609/afr.2024.9.
• Padri Achyarsyah, 2024, "The Determinant Factors of Auditor Switching: Evidence from Accounting Firm," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr237, Dec, DOI: https://doi.org/10.35609/afr.2024.9.
• 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.
• Michal Šindelář, 2024, "Corporate social responsibility in annual reports of Czech and Slovak companies
  [Společenská odpovědnost firem ve výročních zprávách českých a slovenských společností]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2024, issue 2, pages 4-22, DOI: 10.18267/j.cfuc.590.
• Patrik Marek, 2024, "Utilization of Managerial Accounting Methods in Corporate Divisions
  [Využití metod manažerského účetnictví při rozdělení kapitálových společností]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2024, issue 3, pages 4-22, DOI: 10.18267/j.cfuc.604.
• Lenka Čiperová, 2024, "The Impact of Hedge Accounting on a Firm Market Value," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2024, issue 1, pages 21-37, DOI: 10.18267/j.efaj.284.
• Tudor Oprisor & George-Silviu Cordos, 2024, "Numbers Beyond the Pitch: A Conceptual Review Concerning the Impact of Data Analysis on Football Club Valuation," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2024, issue 2, pages 1-19, DOI: 10.18267/j.efaj.286.
• Tomáš Zahradníček, 2024, "Non-IFRS Earnings Measures in Annual Reports of European Companies," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2024, issue 2, pages 21-43, DOI: 10.18267/j.efaj.287.
• Liza Alvia & Mahdiyyan Fadillah & Rinaldi Kartobi, 2024, "Transforming The Landscape Of The Emerging Accounting Profession After Artificial Intelligence (Ai) Disruption," Scientific Bulletin - Economic Sciences, University of Pitesti, volume 23, issue 2, pages 3-12.
• Kenichi Yoshida & Jun Xie & Shunsuke Managi & Satoru Yamadera, 2024, "Environmental, Social, and Governance Performance and Financial Impacts: Comparative Analysis of Companies in Asia," ADB Economics Working Paper Series, Asian Development Bank, number 741, Sep.
• Jiaqi Yang & Kotaro Takahashi & Satoru Yamadera & Shu Tian, 2024, "Environmental, Social, and Governance Materiality in XBRL Disclosures and Its Performance Predictability: Evidence from Japan," ADB Economics Working Paper Series, Asian Development Bank, number 744, Oct.
• Debarati Basu, 2024, "Firm Type and Unconditional Conservatism: The Indian Experience with IFRS Convergence," American Business Review, Pompea College of Business, University of New Haven, volume 27, issue 1, pages 221-243.
• Chenguang Fan & Seongho Bae & Yu Liu, 2024, "Fintech and R&D financing: Evidence from China," East Asian Economic Review, Korea Institute for International Economic Policy, volume 28, issue 3, pages 315-357, DOI: 10.11644/KIEP.EAER.2024.28.3.438.
• Candra Kusuma & Sri Delasmi Jayanti, 2024, "Pengaruh Informasi Akuntansi Keuangan dan Pendanaan Syariah terhadap Keputusan Investasi pada Perusahaan Properti yang Baru Berdiri: Studi Kasus pada PT Dwika Raya Propertindo," Jurnal Bisnis Mahasiswa, Aksara Indo Rajawali, volume 4, issue 3, pages 226-236.
• Rinasda Serena & Dian Anita Nuswantara, 2024, "The Effect of Independent Commissioners and Capital Intensity on Tax Planning," Jurnal Bisnis Mahasiswa, Aksara Indo Rajawali, volume 4, issue 4, pages 486-496.
• Verra Rizki Amelia & Pratama Pratama & Muhammad Abshar Noer Ramadhan & Muhammad Aji Lampang & Mar’elfan Hadi Pratama & Theresia Mentari & Dhina Sri Widyaningsih, 2024, "A Systematic Literature Review of Blockchain-Based Triple-Entry Accounting in Crypto Assets," Jurnal Bisnis Mahasiswa, Aksara Indo Rajawali, volume 4, issue 4, pages 505-517.
• Thi Ngoc Lan Nguyen & Mai Nguyen & Viet Dzung Nguyen & Xuan Vinh Vo, 2024, "Accruals Quality, Stock Returns and Information Risk: Evidence from Vietnam," Journal of Economic Development, The Economic Research Institute, Chung-Ang University, volume 49, issue 2, pages 53-80.
• Unal ERYILMAZ & Deniz KOCAK & Abdulkerim CALISKAN, 2024, "Cross-Country Evaluation of Financial Reporting and Governance Practices through Fuzzy C-Means and TOPSIS Algorithms," Journal for Economic Forecasting, Institute for Economic Forecasting, volume 0, issue 2, pages 67-85, July.
• Chris Magnis & Skilodimou Louiza, 2024, "The impact of corporate governance mechanisms on earnings quality during the COVID-19 Pandemic. Evidence from the UK," Bulletin of Applied Economics, Risk Market Journals, volume 11, issue 1, pages 1-14.
• Miruna-Iuliana CUNEA & Andrei-Constantin TÎRNOVANU, 2024, "Sustainability Performance Indicators and Firm Financial Performance in the Healthcare Sector during Crisis Period," PROCEEDINGS OF THE INTERNATIONAL CONFERENCE ON ECONOMICS AND SOCIAL SCIENCES, Bucharest University of Economic Studies, Romania, volume 6, issue 1, pages 100-110, August.
• Adrian ISIP, 2024, "How is the Adoption of E-invoicing System Affecting the Outsourcing of Accounting Services?," PROCEEDINGS OF THE INTERNATIONAL CONFERENCE ON ECONOMICS AND SOCIAL SCIENCES, Bucharest University of Economic Studies, Romania, volume 6, issue 1, pages 142-155, August.
• Laura-Eugenia-Lavinia BARNA, 2024, "Professional Skills of Future Accountants using ERP Systems," PROCEEDINGS OF THE INTERNATIONAL CONFERENCE ON ECONOMICS AND SOCIAL SCIENCES, Bucharest University of Economic Studies, Romania, volume 6, issue 1, pages 71-78, August.
• Andreea Madalina BOJAN, 2024, "SMEs Representatives’ Perceptions of Corporate Governance-Performance Relationship. Evidence from an Emerging Economy," PROCEEDINGS OF THE INTERNATIONAL CONFERENCE ON ECONOMICS AND SOCIAL SCIENCES, Bucharest University of Economic Studies, Romania, volume 6, issue 1, pages 79-88, August.
• Ana-Maria BRATU & Miruna-Iuliana CUNEA, 2024, "SDG Reporting in a Romanian Listed Company in Crisis Period," PROCEEDINGS OF THE INTERNATIONAL CONFERENCE ON ECONOMICS AND SOCIAL SCIENCES, Bucharest University of Economic Studies, Romania, volume 6, issue 1, pages 89-99, August.
• Radojko LUKIC, 2024, "Comparative Analysis of Trade Performance between the European Union and Serbia using AHP-DNMA Method," Management and Economics Review, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, volume 9, issue 3, pages 453-469, October.
• Manish Bansal, 2024, "Do shifting practices vary across the firm life cycle?," Australian Journal of Management, Australian School of Business, volume 49, issue 2, pages 142-169, May, DOI: 10.1177/03128962221131353.
• Paul Coram & James R. Frederickson & Matthew Pinnuck, 2024, "Earnings management: Who do managers consider and what is the relative importance of ethics?," Australian Journal of Management, Australian School of Business, volume 49, issue 2, pages 214-248, May, DOI: 10.1177/03128962221137235.
• Haiyan Jiang & Jing Jia & Larelle (Ellie) Chapple, 2024, "Enterprise risk management and investment efficiency: Australian evidence from risk management committees," Australian Journal of Management, Australian School of Business, volume 49, issue 3, pages 366-402, August, DOI: 10.1177/03128962221144513.
• Ha Thanh Nguyen & Balachandran Muniandy & Darren Henry, 2024, "Adjustment speed of capital structure: A literature survey of empirical research," Australian Journal of Management, Australian School of Business, volume 49, issue 3, pages 448-477, August, DOI: 10.1177/03128962231154744.
• Dinithi Ranasinghe & Ahsan Habib, 2024, "Strategic deviation and investment inefficiency," Australian Journal of Management, Australian School of Business, volume 49, issue 4, pages 531-560, November, DOI: 10.1177/03128962231152764.
• Dharmendra Naidu & Kumari Ranjeeni, 2024, "Did outside directors’ firm-specific accumulated knowledge benefit the firm’s stock performance during COVID-19?," Australian Journal of Management, Australian School of Business, volume 49, issue 4, pages 605-635, November, DOI: 10.1177/03128962231166831.
• Vladimir Obradović & Milan ÄŒupić & Dragomir Dimitrijević, 2024, "Financial reporting in times of crisis: The case of the Serbian developing economy during COVID-19," Australian Journal of Management, Australian School of Business, volume 49, issue 4, pages 722-739, November, DOI: 10.1177/03128962231177094.
• Ajit Dayanandan & Han Donker & Sudershan Kuntluru, 2024, "IFRS and ESG Disclosure in Indian Corporate Sector," Journal of Emerging Market Finance, Institute for Financial Management and Research, volume 23, issue 2, pages 143-169, June, DOI: 10.1177/09726527231197328.
• Ragubir Sahu & Rajat Deb, 2024, "Scientific Mapping of Audit Committee: A Bibliometric Analysis," Metamorphosis: A Journal of Management Research, , volume 23, issue 2, pages 103-116, December, DOI: 10.1177/09726225241257729.
• Ronald Nhleko & Daniel Schutte, 2024, "A Panel Analysis of the Impact of EBITDA, Equity Book Values, Growth, Risk and Negative Earnings on Share Price Variations," SAGE Open, , volume 14, issue 3, pages 21582440241, August, DOI: 10.1177/21582440241271172.
• Emmanuel Mensah & Christopher Boachie, 2024, "The Threshold Effects of National Governance Quality on the Earnings Management – Performance Nexus: Evidence From Dynamic Panel Threshold Regression," SAGE Open, , volume 14, issue 4, pages 21582440241, December, DOI: 10.1177/21582440241298402.
• Cristina (Castrase) DIDEA & Dan Ioan TOPOR & Simion Iosif MIHON, 2024, "The Importance Of The Controlling System In The Entity: The Perception Of Specialists," Social-Economic Debates, Association for Entreprenorial Spirit Promotion, volume 13, issue 1, pages 28-39, iulie.
• Coman Elena Liliana, 2024, "Digitalization of accounting within the concept of cost management," Social-Economic Debates, Association for Entreprenorial Spirit Promotion, volume 13, issue 1, pages 49-58, iulie.
• Lucian Gheorghe NÄ‚STASE & Dumitru BEJINARIU & Florin RADU, 2024, "Emerging Solutions For Integrating Blockchain Technology Into The Financial-Accounting Information Flow," Social-Economic Debates, Association for Entreprenorial Spirit Promotion, volume 13, issue 1, pages 50-60, iulie.
• Méndez-Morales, Alberto & Anzola-Morales, Camilo & Ruiz-Acosta, Liliana Elizabeth & Camargo-Mayorga, David Andrés, 2024, "Intangible assets and their effects on business performance: an analysis for Colombian companies," Revista Galega de Economía, University of Santiago de Compostela. Faculty of Economics and Business., volume 33, issue 1, pages 1-28.
• Filiz ÖZŞAHİN-KOÇ & Ali DERAN, 2024, "The Impact of Carbon Emissions on Corporate Cost of Debt (COD): A Research on Borsa İstanbul (BIST) Sustainability Index," Sosyoekonomi Journal, Sosyoekonomi Society, issue 32(60).
• Gamze SEVİMLİ-ÖRGÜN & Mehmet AYGÜN, 2024, "The Relationship Between Cost Stickiness and Earnings Management and Firm Characteristics: A Review on Borsa Istanbul," Sosyoekonomi Journal, Sosyoekonomi Society, issue 32(60).
• Fred Jong & Koos Wagensveld, 2024, "Sustainable Financial Advice for SMEs," Circular Economy and Sustainability, Springer, volume 4, issue 1, pages 777-789, March, DOI: 10.1007/s43615-023-00309-7.
• Maria Aluchna & Bogumił Kamiński & Małgorzata Wrzosek, 2024, "Anti-corruption disclosure: evidence from the natural experiment of the Non-Financial Reporting Directive," DECISION: Official Journal of the Indian Institute of Management Calcutta, Springer;Indian Institute of Management Calcutta, volume 51, issue 2, pages 165-182, June, DOI: 10.1007/s40622-024-00386-z.
• Karan Gandhi, 2024, "Real earnings management’s effects on performance in firms reaching the loss avoidance threshold: indian evidence after controlling for variations in firm’s competitive strategy," DECISION: Official Journal of the Indian Institute of Management Calcutta, Springer;Indian Institute of Management Calcutta, volume 51, issue 3, pages 369-395, September, DOI: 10.1007/s40622-024-00393-0.
• Niccolò Comerio & Fausto Pacicco & Massimiliano Serati, 2024, "“Fly down”: the impact of new accounting standards on the airline industry risk assessment," Empirical Economics, Springer, volume 67, issue 5, pages 2109-2133, November, DOI: 10.1007/s00181-024-02608-w.
• Shu Hu & Chen Zhang & Yuanpu Ji & Chao Zhang, 2024, "Does environmental information disclosure tone affect corporate green innovation in China? Based on the institutional perspective," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, volume 26, issue 5, pages 12239-12282, May, DOI: 10.1007/s10668-023-03782-0.
• Qazi Ghulam Mustafa Qureshi & Yves Mard & Francois Aubert, 2024, "Do analysts predict managed or unmanaged earnings?," Eurasian Business Review, Springer;Eurasia Business and Economics Society, volume 14, issue 2, pages 527-545, June, DOI: 10.1007/s40821-023-00250-7.
• Jangho Gil, 2024, "The relationship between market competition and accrual earnings management: A cross-country study," Eurasian Business Review, Springer;Eurasia Business and Economics Society, volume 14, issue 3, pages 841-879, September, DOI: 10.1007/s40821-024-00271-w.
• Agnus Baby & Md Aslam Mia & Anwar Allah Pitchay, 2024, "A systematic review of financial performance in the manufacturing industry," Future Business Journal, Springer, volume 10, issue 1, pages 1-20, December, DOI: 10.1186/s43093-024-00353-1.
• Shafiqul Alam & Sumon Kumar Das & Umma Rumman Dipa & Syed Zabid Hossain, 2024, "Predicting financial distress through ownership pattern: dynamics of financial resilience of Bangladesh," Future Business Journal, Springer, volume 10, issue 1, pages 1-19, December, DOI: 10.1186/s43093-024-00379-5.
• Sandra Dreher & Sebastian Eichfelder & Felix Noth, 2024, "Does IFRS information on tax loss carryforwards and negative performance improve predictions of earnings and cash flows?," Journal of Business Economics, Springer, volume 94, issue 1, pages 1-39, January, DOI: 10.1007/s11573-023-01147-7.
• Jochen Bigus & Aline Grahn & Mustafa Karakaya, 2024, "Determinants of executive pay in small private firms–initial evidence from Germany," Journal of Business Economics, Springer, volume 94, issue 1, pages 41-73, January, DOI: 10.1007/s11573-023-01150-y.
• Sebastian Wagener, 2024, "Accounting for the middle: motivations, extent, and limitations of middle managers’ earnings management," Journal of Business Economics, Springer, volume 94, issue 2, pages 225-277, February, DOI: 10.1007/s11573-023-01162-8.
• Niklas Bergmann, 2024, "Heterogeneity in family firm finance, accounting and tax policies: dimensions, effects and implications for future research," Journal of Business Economics, Springer, volume 94, issue 2, pages 311-378, February, DOI: 10.1007/s11573-023-01164-6.
• Maren Hartmann & Barbara E. Weißenberger, 2024, "Decision-making in the capital budgeting context: effects of type of decision aid and increases in information load," Journal of Business Economics, Springer, volume 94, issue 2, pages 379-411, February, DOI: 10.1007/s11573-023-01165-5.
• Jonas Knaisch, 2024, "How to account for tax planning and its uncertainty in firm valuation?," Journal of Business Economics, Springer, volume 94, issue 4, pages 579-611, May, DOI: 10.1007/s11573-023-01177-1.
• Friederike Wall, 2024, "Incomplete incentive contracts in complex task environments: an agent-based simulation with minimal intelligence agents," Journal of Economic Interaction and Coordination, Springer;Society for Economic Science with Heterogeneous Interacting Agents, volume 19, issue 3, pages 523-552, July, DOI: 10.1007/s11403-022-00357-6.
• Marcel Röser, 2024, "More certainty in uncertainty: a special life-cycle approach for management decisions in volatile markets," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, volume 35, issue 1, pages 165-197, March, DOI: 10.1007/s00187-023-00364-z.
• Julia Eichholz & Nicole Hoffmann & Anja Schwering, 2024, "The role of risk management orientation and the planning function of budgeting in enhancing organizational resilience and its effect on competitive advantages during times of crises," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, volume 35, issue 1, pages 17-58, March, DOI: 10.1007/s00187-024-00371-8.
• Terje Berg & Emil Gustafsson & Ranik Raaen Wahlstrøm, 2024, "Cost management and working capital management: ebony and ivory in perfect harmony?," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, volume 35, issue 2, pages 207-233, June, DOI: 10.1007/s00187-024-00368-3.
• Asma Houcine & Imen Derouiche, 2024, "Board gender diversity and corporate social performance: the moderating effect of family firms," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, volume 35, issue 2, pages 265-301, June, DOI: 10.1007/s00187-024-00374-5.
• Alnoor Bhimani & Prabhu Sivabalan & Kazbi Soonawalla & James Wakefield, 2024, "Annual budgets and rolling budgets use in UK and Australian firms," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, volume 35, issue 4, pages 509-561, December, DOI: 10.1007/s00187-024-00382-5.
• Max M. Weber & Burkhard Pedell & Peter G. Rötzel, 2024, "Resilience-oriented management control systems: a systematic review of the relationships between organizational resilience and management control systems," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, volume 35, issue 4, pages 563-620, December, DOI: 10.1007/s00187-024-00385-2.
• Tekalign Negash Kebede & Getahun Deribe Tesfaye & Obsa Teferi Erana, 2024, "Determinants of financial distress: evidence from insurance companies in Ethiopia," Journal of Innovation and Entrepreneurship, Springer, volume 13, issue 1, pages 1-23, December, DOI: 10.1186/s13731-024-00369-5.
• Maren Hartmann & Barbara E. Weißenberger, 2024, "Information overload research in accounting: a systematic review of the literature," Management Review Quarterly, Springer, volume 74, issue 3, pages 1619-1667, September, DOI: 10.1007/s11301-023-00343-7.
• Jan A. Kempkes & Francesco Suprano & Andreas Wömpener, 2024, "How management support systems affect job performance: a systematic literature review and research agenda," Management Review Quarterly, Springer, volume 74, issue 4, pages 2013-2086, December, DOI: 10.1007/s11301-023-00353-5.
• Ella Mae Matsumura & Rachna Prakash & Sandra C. Vera-Muñoz, 2024, "Climate-risk materiality and firm risk," Review of Accounting Studies, Springer, volume 29, issue 1, pages 33-74, March, DOI: 10.1007/s11142-022-09718-9.
• Cory A. Cassell & Tyler J. Kleppe & Jonathan E. Shipman, 2024, "Retail shareholders and the efficacy of proxy voting: evidence from auditor ratification," Review of Accounting Studies, Springer, volume 29, issue 1, pages 75-108, March, DOI: 10.1007/s11142-022-09719-8.
• Lisa LaViers & Jason Sandvik & Da Xu, 2024, "CEO pay ratio voluntary disclosures and stakeholder reactions," Review of Accounting Studies, Springer, volume 29, issue 1, pages 109-150, March, DOI: 10.1007/s11142-022-09720-1.
• Yi Dong & Xuejiao Liu & Gerald J. Lobo & Chenkai Ni, 2024, "Overprecise forecasts," Review of Accounting Studies, Springer, volume 29, issue 1, pages 276-326, March, DOI: 10.1007/s11142-022-09724-x.
• Frank Heflin & Kalin S. Kolev & Benjamin Whipple, 2024, "The risk-relevance of non-GAAP earnings," Review of Accounting Studies, Springer, volume 29, issue 1, pages 493-524, March, DOI: 10.1007/s11142-022-09725-w.
• Alexander Barinov & Shawn Saeyeul Park & Çelim Yıldızhan, 2024, "Firm complexity and post-earnings announcement drift," Review of Accounting Studies, Springer, volume 29, issue 1, pages 527-579, March, DOI: 10.1007/s11142-022-09727-8.
• Rachel Scott & A. Nicole Skinner & Kristen Valentine, 2024, "The disclosure quality consequences of copying standard-setter guidance," Review of Accounting Studies, Springer, volume 29, issue 1, pages 770-808, March, DOI: 10.1007/s11142-022-09728-7.
• Ke Na & Ivy Xiying Zhang & Yong Zhang, 2024, "Is conservatism demanded by performance measurement in compensation contracts? Evidence from earnings measures used in bonus formulas," Review of Accounting Studies, Springer, volume 29, issue 1, pages 809-851, March, DOI: 10.1007/s11142-022-09729-6.
• Jeremiah Green & John R. M. Hand & Anywhere Sikochi, 2024, "The asymmetric mispricing information in analysts’ target prices," Review of Accounting Studies, Springer, volume 29, issue 1, pages 889-915, March, DOI: 10.1007/s11142-022-09730-z.
• Christof Beuselinck & Jochen Pierk, 2024, "On the dynamics between local and international tax planning in multinational corporations," Review of Accounting Studies, Springer, volume 29, issue 1, pages 852-888, March, DOI: 10.1007/s11142-022-09731-y.
• Somnath Das & Philipp D. Schaberl & Pradyot K. Sen, 2024, "Analysts’ use of dividends in earnings forecasts," Review of Accounting Studies, Springer, volume 29, issue 2, pages 1192-1234, June, DOI: 10.1007/s11142-022-09735-8.
• Dain C. Donelson & Colin Q. Koutney & Lillian F. Mills, 2024, "Nonrecurring income taxes," Review of Accounting Studies, Springer, volume 29, issue 2, pages 1741-1793, June, DOI: 10.1007/s11142-022-09736-7.
• Michelle Hutchens & Sonja O. Rego & Brian Williams, 2024, "The impact of standard setting on individual investors: evidence from SFAS 109," Review of Accounting Studies, Springer, volume 29, issue 2, pages 1407-1455, June, DOI: 10.1007/s11142-022-09740-x.
• Mei Luo & Shuangchen Yu, 2024, "Financial reporting for cryptocurrency," Review of Accounting Studies, Springer, volume 29, issue 2, pages 1707-1740, June, DOI: 10.1007/s11142-022-09741-w.
• Michael Iselin & Bret Johnson & Jacob Ott & Jacob Raleigh, 2024, "Protecting wall street or main street: SEC monitoring and enforcement of retail-owned firms," Review of Accounting Studies, Springer, volume 29, issue 2, pages 1235-1275, June, DOI: 10.1007/s11142-022-09742-9.
• H. Kent Baker & Satish Kumar & Nitesh Pandey & Anup Srivastava, 2024, "The Review of Accounting Studies at age 25: a retrospective using bibliometric analysis," Review of Accounting Studies, Springer, volume 29, issue 2, pages 1997-2029, June, DOI: 10.1007/s11142-022-09743-8.
• Ioannis V. Floros & Konduru Sivaramakrishnan & Rustam Zufarov, 2024, "Proprietary costs and the equity financing choice," Review of Accounting Studies, Springer, volume 29, issue 2, pages 1276-1319, June, DOI: 10.1007/s11142-022-09745-6.
• Divya Anantharaman & Elizabeth Chuk, 2024, "The impact of governmental accounting standards on public-sector pension funding," Review of Accounting Studies, Springer, volume 29, issue 2, pages 1948-1996, June, DOI: 10.1007/s11142-022-09746-5.
• Richard Sansing, 2024, "Taxing multinational income based on value creation versus value realization: an industry perspective," Review of Accounting Studies, Springer, volume 29, issue 2, pages 1831-1853, June, DOI: 10.1007/s11142-022-09747-4.
• Mark Anderson & Soonchul Hyun & Volkan Muslu & Dongning Yu, 2024, "Earnings prediction with DuPont components and calibration by life cycle," Review of Accounting Studies, Springer, volume 29, issue 2, pages 1456-1490, June, DOI: 10.1007/s11142-022-09748-3.
• Andy Fodor & Kelley Bergsma Lovelace & Vijay Singal & Jitendra Tayal, 2024, "Does firm life cycle stage affect investor perceptions? Evidence from earnings announcement reactions," Review of Accounting Studies, Springer, volume 29, issue 2, pages 1039-1096, June, DOI: 10.1007/s11142-022-09749-2.
• Cristi A. Gleason & Kevin S. Markle & Jane Z. Song, 2024, "Did FIN 48 improve the mapping between tax expense and future cash taxes?," Review of Accounting Studies, Springer, volume 29, issue 2, pages 1794-1830, June, DOI: 10.1007/s11142-022-09751-8.
• Wilbur Chen & Suraj Srinivasan, 2024, "Going digital: implications for firm value and performance," Review of Accounting Studies, Springer, volume 29, issue 2, pages 1619-1665, June, DOI: 10.1007/s11142-023-09753-0.
• Jonas Heese & Joseph Pacelli, 2024, "The monitoring role of social media," Review of Accounting Studies, Springer, volume 29, issue 2, pages 1666-1706, June, DOI: 10.1007/s11142-023-09757-w.
• Anne Albrecht & Matt Glendening & Kyonghee Kim & Kwang J. Lee, 2024, "Material changes in accounting estimates and the usefulness of earnings," Review of Accounting Studies, Springer, volume 29, issue 2, pages 1320-1359, June, DOI: 10.1007/s11142-023-09759-8.
• Harald J. Amberger & Leslie Robinson, 2024, "The initial effect of U.S. tax reform on foreign acquisitions," Review of Accounting Studies, Springer, volume 29, issue 2, pages 996-1038, June, DOI: 10.1007/s11142-023-09760-1.
• Hui Chen & Thomas Pfeiffer, 2024, "Myopic capital market concerns and investment incentives in business alliances," Review of Accounting Studies, Springer, volume 29, issue 3, pages 2518-2550, September, DOI: 10.1007/s11142-023-09755-y.
• Ahrum Choi & Jeong-Bon Kim & Jay Junghun Lee & Jong Chool Park, 2024, "Market for corporate control and demand for auditing: evidence from international M&A laws," Review of Accounting Studies, Springer, volume 29, issue 3, pages 2753-2797, September, DOI: 10.1007/s11142-023-09756-x.
• Matthew Shaffer, 2024, "Which multiples matter in M &A? An overview," Review of Accounting Studies, Springer, volume 29, issue 3, pages 2724-2752, September, DOI: 10.1007/s11142-023-09768-7.
• Ahmed M. Abdalla & Colin D. B. Clubb, 2024, "Classification shifting using income-decreasing special items: measurement and valuation issues," Review of Accounting Studies, Springer, volume 29, issue 3, pages 2871-2926, September, DOI: 10.1007/s11142-023-09770-z.
• Cassandra Estep & Emily E. Griffith & Nikki L. MacKenzie, 2024, "How do financial executives respond to the use of artificial intelligence in financial reporting and auditing?," Review of Accounting Studies, Springer, volume 29, issue 3, pages 2798-2831, September, DOI: 10.1007/s11142-023-09771-y.
• Dan Amiram & Edward Owens, 2024, "Accounting-based expected loss given default and debt contract design," Review of Accounting Studies, Springer, volume 29, issue 3, pages 2437-2467, September, DOI: 10.1007/s11142-023-09772-x.
• Stefan Reichelstein, 2024, "Corporate carbon accounting: balance sheets and flow statements," Review of Accounting Studies, Springer, volume 29, issue 3, pages 2125-2156, September, DOI: 10.1007/s11142-024-09830-y.
• Wei Cai & Yue Chen & Shiva Rajgopal & Li Azinovic-Yang, 2024, "Diversity targets," Review of Accounting Studies, Springer, volume 29, issue 3, pages 2157-2208, September, DOI: 10.1007/s11142-024-09831-x.
• Christopher S. Armstrong & Mirko S. Heinle & Irina Luneva, 2024, "Financial information and diverging beliefs," Review of Accounting Studies, Springer, volume 29, issue 3, pages 2082-2124, September, DOI: 10.1007/s11142-024-09832-w.
• Ryan McDonough & Venky Nagar & Jordan Schoenfeld, 2024, "Voluntary disclosures by activist investors: the role of activist expectations," Review of Accounting Studies, Springer, volume 29, issue 3, pages 2031-2081, September, DOI: 10.1007/s11142-024-09836-6.
• Martina Andreani & Diogo Palhares & Scott Richardson, 2024, "Computing corporate bond returns: a word (or two) of caution," Review of Accounting Studies, Springer, volume 29, issue 4, pages 3887-3906, December, DOI: 10.1007/s11142-023-09777-6.
• William H. Beaver & Stefano Cascino & Maria Correia & Maureen F. McNichols, 2024, "Bankruptcy in groups," Review of Accounting Studies, Springer, volume 29, issue 4, pages 3449-3496, December, DOI: 10.1007/s11142-023-09779-4.
• Matthew Cedergren & Valerie Li, 2024, "Round number reference points and irregular patterns in reported gross margins," Review of Accounting Studies, Springer, volume 29, issue 4, pages 3293-3327, December, DOI: 10.1007/s11142-023-09780-x.
• Erik Johannesson & James A. Ohlson & Sophia Weihuan Zhai, 2024, "The explanatory power of explanatory variables," Review of Accounting Studies, Springer, volume 29, issue 4, pages 3053-3083, December, DOI: 10.1007/s11142-023-09781-w.
• Amanda Sanseverino, 2024, "The impact of foreign laws on U.S. firms: evidence from the U.K. Bribery Act," Review of Accounting Studies, Springer, volume 29, issue 4, pages 3369-3412, December, DOI: 10.1007/s11142-023-09783-8.
• Jing Wang & Michael Welker, 2024, "The effect of retrospective versus modified retrospective application of accounting changes on financial statement usefulness," Review of Accounting Studies, Springer, volume 29, issue 4, pages 3946-3976, December, DOI: 10.1007/s11142-023-09788-3.
• Brian Rountree & Konduru Sivaramakrishnan & Yanyan Wang & Lisheng Yu, 2024, "Debiasing earnings persistence estimates," Review of Accounting Studies, Springer, volume 29, issue 4, pages 3258-3292, December, DOI: 10.1007/s11142-023-09789-2.
• Richard A. Cazier & Jianning Huang & Fuzhao Zhou, 2024, "Regulatory spillover effects in OTC markets," Review of Accounting Studies, Springer, volume 29, issue 4, pages 3600-3632, December, DOI: 10.1007/s11142-023-09802-8.
• Ryan J. Casey & George W. Ruch, 2024, "Are earnings better than cash flows at predicting future cash flows? Evidence from apples-to-apples comparisons," Review of Accounting Studies, Springer, volume 29, issue 4, pages 3218-3257, December, DOI: 10.1007/s11142-023-09805-5.
• Oktay Urcan & Hayoung Yoon, 2024, "Properties of accounting performance measures used in compensation contracts," Review of Accounting Studies, Springer, volume 29, issue 4, pages 3679-3712, December, DOI: 10.1007/s11142-023-09806-4.
• Joseph Weber & Michael Willenborg & Biyu Wu & Yanhua Sunny Yang, 2024, "IPO price formation and analyst coverage," Review of Accounting Studies, Springer, volume 29, issue 4, pages 3788-3837, December, DOI: 10.1007/s11142-023-09808-2.
• Nicholas Guest & Jaewoo Kim, 2024, "The media response to a loss of analyst coverage," Review of Accounting Studies, Springer, volume 29, issue 4, pages 3752-3787, December, DOI: 10.1007/s11142-023-09809-1.
• Christine Mitter & Michael Kuttner & Christine Duller & Petra Sommerauer, 2024, "Does national culture impact management control systems? A systematic literature review," Review of Managerial Science, Springer, volume 18, issue 1, pages 209-257, January, DOI: 10.1007/s11846-023-00661-w.
• L. Peter Jennergren, 2024, "The economic incentive for risk taking in professional partnerships," Review of Managerial Science, Springer, volume 18, issue 7, pages 2141-2161, July, DOI: 10.1007/s11846-024-00737-1.
• Marc Berninger, 2024, "Changes in the Perception of Error Announcements from the German Two-Tier Enforcement," Schmalenbach Journal of Business Research, Springer, volume 76, issue 4, pages 613-639, December, DOI: 10.1007/s41471-024-00193-3.
• Raphael Müller & Johannes Voget & Jan Zental, 2024, "The Effects of Mandatory Private Disclosure On Public Disclosure—Evidence from CbCR," Schmalenbach Journal of Business Research, Springer, volume 76, issue 4, pages 533-571, December, DOI: 10.1007/s41471-024-00194-2.
• Jannis Bischof & Joachim Gassen & Anna Rohlfing-Bastian & Davud Rostam-Afschar & Caren Sureth-Sloane, 2024, "Accounting for Transparency: a Framework and Three Applications in Tax, Managerial, and Financial Accounting," Schmalenbach Journal of Business Research, Springer, volume 76, issue 4, pages 573-611, December, DOI: 10.1007/s41471-024-00200-7.
• Prateek Sharma, 2024, "Loan loss provisions and the deposit rates yield curve at US banks," SN Business & Economics, Springer, volume 4, issue 8, pages 1-24, August, DOI: 10.1007/s43546-024-00631-8.
• Pieter W. Buys, 2024, "Introduction," Springer Books, Springer, chapter 0, "Crafting Efficiency in Managerial Costing System Design", DOI: 10.1007/978-981-97-0934-2_1.
• Pieter W. Buys, 2024, "Systems Thinking Foundation," Springer Books, Springer, chapter 0, "Crafting Efficiency in Managerial Costing System Design", DOI: 10.1007/978-981-97-0934-2_3.
• Pieter W. Buys, 2024, "Business Process Considerations," Springer Books, Springer, chapter 0, "Crafting Efficiency in Managerial Costing System Design", DOI: 10.1007/978-981-97-0934-2_4.
• Pieter W. Buys, 2024, "Cost Accounting Perspectives," Springer Books, Springer, chapter 0, "Crafting Efficiency in Managerial Costing System Design", DOI: 10.1007/978-981-97-0934-2_5.
• Pieter W. Buys, 2024, "First eADR Iteration: Problem Refinement," Springer Books, Springer, chapter 0, "Crafting Efficiency in Managerial Costing System Design", DOI: 10.1007/978-981-97-0934-2_6.
• Pieter W. Buys, 2024, "Second eADR Iteration: Solution Integration," Springer Books, Springer, chapter 0, "Crafting Efficiency in Managerial Costing System Design", DOI: 10.1007/978-981-97-0934-2_7.
• Pieter W. Buys, 2024, "Third eADR Iteration: Solution Validation," Springer Books, Springer, chapter 0, "Crafting Efficiency in Managerial Costing System Design", DOI: 10.1007/978-981-97-0934-2_8.
• Pieter W. Buys, 2024, "Summative Discussion," Springer Books, Springer, chapter 0, "Crafting Efficiency in Managerial Costing System Design", DOI: 10.1007/978-981-97-0934-2_9.
• Ching-Ching Chen & Kuo-Hao Lin & Tsai-Hsuan Tsai & Hsiu-Jung Tsai, 2024, "Impact of D&O Insurance on Shareholder Wealth During Financial Restatement Announcements: An Empirical Study in Taiwan," Advances in Management and Applied Economics, SCIENPRESS Ltd, volume 14, issue 6, pages 1-2.
• Kuo-Shing Chen, 2024, "Investigating the Impact of Financial Reporting for Cryptocurrencies on Company Value," Journal of Applied Finance & Banking, SCIENPRESS Ltd, volume 14, issue 3, pages 1-6.
• Tolga Yeşil, 2024, "Analysis of sustainability accounting standards: a review," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 12, issue 1, pages 303-324, September, DOI: 10.9770/jesi.2024.12.1(21).
• Susana Sousa Santos & Vera Gelashvili & María-del-Mar Camacho-Miñano, 2024, "¿Son sostenibles económicamente los centros especiales de empleo en España?: Análisis empírico
  [Are sheltered employment centres in Spain economically sustainable?: Empirical analysis]," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 147, pages 95987-95987, DOI: 10.5209/reve.95987.
• Chiara Mio & Francesco Scarpa & Elisa Trevisani, 2024, "Does better sustainability reporting assurance lead to better reporting? Evidence from the EURO STOXX 600," Working Papers, Venice School of Management - Department of Management, Università Ca' Foscari Venezia, number 03, Apr.
• Plamen Petrov, 2024, "Peculiarities Of Bank Accounting Policy In The Agricultural Sector," Conference of the Department of Agricultural Economics, at the University of Economics - Varna, Publishing house "Science and Economics" Varna, issue 1, pages 281-287.
• Galina Sabcheva, 2024, "Cash Conversion Cycle Of Agricultural Cooperatives," Conference of the Department of Agricultural Economics, at the University of Economics - Varna, Publishing house "Science and Economics" Varna, issue 1, pages 288-301.
• Daniela Georgieva, 2024, "Human Resources And Financial Reporting €“ Evaluation Of The Invaluable," INTERNATIONAL SCIENTIFIC AND PRACTICAL CONFERENCE "HUMAN RESOURCE MANAGEMENT", University of Economics - Varna, issue 1, pages 121-129.
• Ayoola Azeez Olaoye, 2024, "Contribution of Cloud Accounting to Employment and Economic Growth: An Evaluation from Nigerian Public Sector," Business & Management Compass, University of Economics Varna, issue 1, pages 14-24.
• Daniela Georgieva, 2024, "Valuation and Presentation of Investment Properties in the Financial Statements of Investment Companies," Stroitelno predpriemachestvo i nedvizhima sobstvenost = Construction Entrepreneurship and Real Property, University of Economics Varna, issue 1, pages 37-52.
• Maruszewska Ewa Wanda & Tuszkiewicz Maciej Andrzej, 2024, "Boundaries of management performance measures (MPMs) disclosed in primary financial statements prepared in accordance with new standard planned to supersede IAS 1," Central European Economic Journal, Sciendo, volume 11, issue 58, pages 1-16, January, DOI: 10.2478/ceej-2024-0001.
• Comporek Michał, 2024, "Earnings Management in Business Groups during the SARS-CoV-2 Pandemic," Central European Economic Journal, Sciendo, volume 11, issue 58, pages 286-304, DOI: 10.2478/ceej-2024-0019.
• Dobroszek Justyna & Paientko Tetiana & Walińska Ewa, 2024, "Management Accounting Professionals in the SMART Economy," Central European Economic Journal, Sciendo, volume 11, issue 58, pages 320-338, DOI: 10.2478/ceej-2024-0021.
• Hołda Artur & Łojek Paweł, 2024, "Do We Need a New Approach to R&D Works in Financial Reporting?," Central European Economic Journal, Sciendo, volume 11, issue 58, pages 346-363, DOI: 10.2478/ceej-2024-0023.
• Fernández Francisco Javier Jorcano & Fernández Miguel Ángel Echarte & Alonso Sergio Luis Náñez, 2024, "The asset-backing risk of stablecoin trading: The case of Tether," Economics and Business Review, Sciendo, volume 10, issue 1, pages 57-80, April, DOI: 10.18559/ebr.2024.1.1211.
• Spasić Kristina & Čečević Bojana Novićević & Antić Ljilja, 2024, "Statistical Analysis of the Information Suitability of Cost Accounting for Strategic and Operative Management in Higher Education," Economic Themes, Sciendo, volume 62, issue 3, pages 333-350, DOI: 10.2478/ethemes-2024-0018.
• Milenović Jovana & Bonić Ljiljana & Krstić Bojan, 2024, "Impact of Intellectual Capital Efficiency on Profitability: The Case of Information Technology Companies on the NYSE," Economic Themes, Sciendo, volume 62, issue 3, pages 389-412, DOI: 10.2478/ethemes-2024-0021.
• Kimouche Bilal & Boussenna Hemza, 2024, "Accounting Conservatism In Non-State Companies And Consolidated Financial Statements," Folia Oeconomica Stetinensia, Sciendo, volume 24, issue 2, pages 141-161, DOI: 10.2478/foli-2024-0020.