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

• G.V. Satya Sekhar, 2024, "Issues and Challenges of Weather and Freight Derivatives: Impact of Pandemic Situation," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 75, in: Cheng Few Lee & Alice C Lee & John C Lee, "Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes".
• Guanming He & April Zhichao Li & Dongxiao Shen, 2024, "On a Long-Term Investment Strategy in a Stock Market," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 76, in: Cheng Few Lee & Alice C Lee & John C Lee, "Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes".
• Cheng Few Lee, 2024, "European Option, American Option, and Option Bounds: Theory, Method, and Some Empirical Results," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 77, in: Cheng Few Lee & Alice C Lee & John C Lee, "Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes".
• Xi Zhang & Philip S. Yu, 2024, "Improving the Stock Market Prediction with Social Media via Broad Learning," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 78, in: Cheng Few Lee & Alice C Lee & John C Lee, "Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes".
• Cheng Few Lee, 2024, "Bond Portfolio Management, Swap Strategy, Duration, and Convexity," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 79, in: Cheng Few Lee & Alice C Lee & John C Lee, "Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes".
• Yao Zheng & Eric Osmer, 2024, "Do CFA Charterholders Make Better Hedge Fund Managers?," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 80, in: Cheng Few Lee & Alice C Lee & John C Lee, "Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes".
• Yu-Li Huang & Kun-Li Lin, 2024, "Impact of Bank Activity and Funding Strategies on Liquidity Management: International Evidence," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 81, in: Cheng Few Lee & Alice C Lee & John C Lee, "Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes".
• Cathy Zishang Liu & Kai-Cheung Kenneth Chu & C. S. Agnes Cheng, 2024, "Accounting Information and Firm Valuation," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 82, in: Cheng Few Lee & Alice C Lee & John C Lee, "Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes".
• Xingyi Hu & Zhaodong (Ken) Zhong, 2024, "Developments in CDS Markets: A Review on Recent CDS Studies," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 83, in: Cheng Few Lee & Alice C Lee & John C Lee, "Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes".
• Jow-Ran Chang & John Lee, 2024, "Decision Tree and Microsoft Excel Approach for Option Pricing Model," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 84, in: Cheng Few Lee & Alice C Lee & John C Lee, "Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes".
• Huei-Wen Teng, 2024, "Comparisons between the Markowitz Model and the Black–Litterman Model," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 85, in: Cheng Few Lee & Alice C Lee & John C Lee, "Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes".
• Ren Raw Chen & Cheng Few Lee & Han-Hsing Lee, 2024, "Empirical Performance of the Constant Elasticity Variance Option Pricing Model," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 86, in: Cheng Few Lee & Alice C Lee & John C Lee, "Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes".
• Han-Hsing Lee & Ken-Kuan Su, 2024, "Asset Allocation with Cryptocurrencies," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 87, in: Cheng Few Lee & Alice C Lee & John C Lee, "Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes".
• Cheng Few Lee, 2024, "Market-Based, Accounting-Based, and Composite-Based Beta Forecasting," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 88, in: Cheng Few Lee & Alice C Lee & John C Lee, "Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes".
• Cheng Few Lee, 2024, "Utility Theory, Capital Asset Allocation, and Markowitz Portfolio Selection Model," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 89, in: Cheng Few Lee & Alice C Lee & John C Lee, "Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes".
• Cheng Few Lee, 2024, "Single-Index Model, Multiple-Index Model, and Portfolio Selection," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 90, in: Cheng Few Lee & Alice C Lee & John C Lee, "Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes".
• Cheng Few Lee & Paul W. Chiou, 2024, "Sharpe Performance Measure and Treynor Performance Measure Approach to Portfolio Analysis," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 91, in: Cheng Few Lee & Alice C Lee & John C Lee, "Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes".
• Tamala Amelia Manda, 2024, "Modeling Different REIT Cash Flows," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 92, in: Cheng Few Lee & Alice C Lee & John C Lee, "Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes".
• Lie-Jane Kao & Huei Ching Soo & Cheng Few Lee, 2024, "Bayesian Portfolio Mean-Variance Efficiency Test with Sampling Error of Sharpe Ratio," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 93, in: Cheng Few Lee & Alice C Lee & John C Lee, "Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes".
• Cheng Few Lee, 2024, "Fundamental Analysis, Technical Analysis, and Mutual Fund Performance," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 94, in: Cheng Few Lee & Alice C Lee & John C Lee, "Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes".
• Cheng Few Lee, 2024, "Synthetic Options, Portfolio Insurance, and Contingent Immunization," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 95, in: Cheng Few Lee & Alice C Lee & John C Lee, "Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes".
• Robert Snigaroff & David Wroblewski, 2024, "Global International ELM versus Momentum," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 96, in: Cheng Few Lee & Alice C Lee & John C Lee, "Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes".
• Jow-Ran Chang & John Lee & Cheng Few Lee, 2024, "Estimating European and American Option Pricing Models: Excel and SAS Language Approach," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 97, in: Cheng Few Lee & Alice C Lee & John C Lee, "Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes".
• Jacob Oded & Itzhak Venezia, 2024, "Estimating the Probabilities of Default under the Assumption of Unobserved Heterogeneity," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 98, in: Cheng Few Lee & Alice C Lee & John C Lee, "Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes".
• Wei-Fang Niu & Henry Horng-Shing Lu, 2024, "A Factor Model for Graph Data," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 99, in: Cheng Few Lee & Alice C Lee & John C Lee, "Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes".
• Cheng Few Lee & Chiung-Min Tsai & Alice C. Lee, 2024, "A Dynamic CAPM with Supply Effect: Theory and Empirical Results," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 100, in: Cheng Few Lee & Alice C Lee & John C Lee, "Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes".
• Sibongile Zwane, 2024, "Indices Herding Behavior and Its Impact on Listed Real Estate and Two Other Asset Classes: A Case of Developed versus Emerging Markets," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 101, in: Cheng Few Lee & Alice C Lee & John C Lee, "Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes".
• Christopher C. Geczy & John B. Guerard Jr., 2024, "Price Momentum, Earnings Forecasting, and Valuation: Implications for Inefficient Markets," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 102, in: Cheng Few Lee & Alice C Lee & John C Lee, "Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes".
• Paul W. Chiou & Jing-Rung Yu, 2024, "Advancement of Optimal Portfolio Models with Short Sales and Transaction Costs: Methodology and Effectiveness," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 103, in: Cheng Few Lee & Alice C Lee & John C Lee, "Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes".
• Cheng Few Lee & Yibing Chen & John Lee, 2024, "Implied Variance Estimates for Black–Scholes and CEV OPM: Review and Comparison," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 104, in: Cheng Few Lee & Alice C Lee & John C Lee, "Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes".
• Philip Keejae Hong & Kyonghee Kim & Sukesh Patro, 2024, "On the Treatment of the Momentum Factor in Accounting-Based Anomalies: A Discussion," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 105, in: Cheng Few Lee & Alice C Lee & John C Lee, "Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes".
• Y. L. Hsu & T. L. Lin & Cheng Few Lee, 2024, "Constant Elasticity of Variance Option Pricing Model: Integration and Detailed Derivation," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 106, in: Cheng Few Lee & Alice C Lee & John C Lee, "Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes".
• Cheng Few Lee & Wen-Chi Yeh, 2024, "Options, Put–Call Parities, and Option Strategies: Theory and Empirical Results," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 107, in: Cheng Few Lee & Alice C Lee & John C Lee, "Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes".
• Jungshik Hur, 2024, "A Cross-sectional Asset Pricing Test with More Power: An Instrumental Variable Approach," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 108, in: Cheng Few Lee & Alice C Lee & John C Lee, "Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes".
• Cheng Few Lee & Hong-Yi Chen & Alice Lee & Yuhsin Tai, 2024, "Current vs. Permanent Earnings for Estimating Alternative Dividend Payment Behavioral Model: Theory, Methods, and Applications," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 109, in: Cheng Few Lee & Alice C Lee & John C Lee, "Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes".
• Cheng Few Lee & Chengru Hu & Maggie Foley, 2024, "Differential Effect of Inside Debt, CEO Compensation Diversification, and Firm Investment," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 110, in: Cheng Few Lee & Alice C Lee & John C Lee, "Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes".
• Cheng Few Lee & Manak C. Gupta & Hong-Yi Chen & Alice C. Lee, 2024, "Optimal Payout Ratio under Uncertainty and the Flexibility Hypothesis: Theory, Empirical Evidence, and Implications," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 111, in: Cheng Few Lee & Alice C Lee & John C Lee, "Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes".
• Hong-Yi Chen & Manak C. Gupta & Alice C. Lee & Cheng Few Lee, 2024, "Sustainable Growth Rate, Optimal Growth Rate, and Optimal Payout Ratio: A Joint Optimization Approach," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 112, in: Cheng Few Lee & Alice C Lee & John C Lee, "Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes".
• Achilles, Catrina & Limbach, Peter & Wolff, Michael & Yoon, Aaron, 2024, "Inside the blackbox of firm environmental efforts: Evidence from emissions reduction initiatives," CFR Working Papers, University of Cologne, Centre for Financial Research (CFR), number 24-05.
• Bonetti, Pietro & Leuz, Christian & Michelon, Giovanna, 2024, "Internalizing externalities through public pressure: Transparency regulation for fracking, drilling activity and water quality," CFS Working Paper Series, Center for Financial Studies (CFS), number 722.
• Cimini, Francesco & Kalantzis, Fotios, 2024, "The impact of the digital and green transitions on investment inefficiency," EIB Working Papers, European Investment Bank (EIB), number 2024/04, DOI: 10.2867/1050208.
• Metelytsia, Volodymyr & Gagalyuk, Taras & Kolisnyk, Olena, 2024, "The report on sustainable development and investments in the agricultural sector: The environmental capital perspective," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, issue 6, pages 59-68, DOI: 10.32782/2786-8273/2024-6-10.
• Ludolph, Melina, 2024, "CoCo Bonds, Bank Stability, and Earnings Opacity," IWH Discussion Papers, Halle Institute for Economic Research (IWH), number 1/2022, revised 2024.
• Sepp, Tim Florian & Israel, Karl-Friedrich & Treitz, Benjamin & Hartl, Tom, 2024, "Monetary policy and bank-type resilience in Germany from 1999 to 2022," Working Papers, University of Leipzig, Faculty of Economics and Management Science, number 181.
• Barth, Andreas & Mansouri, Sasan & Wöbbeking, Fabian, 2024, "Market discipline in banking: the role of financial analysts," VfS Annual Conference 2024 (Berlin): Upcoming Labor Market Challenges, Verein für Socialpolitik / German Economic Association, number 302383.
• Gundert, Hannah & Spengel, Christoph & Weck, Stefan, 2024, "Leveling the playing field? A qualitative and quantitative examination of the EU directive on public country-by-country reporting," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 24-019.

2023

• Pavel Hanuš, 2023, "Teaching accounting at a secondary school:Effectiveness of studying based on electronicresources and teacher personality
  [Výuka účetnictví na střední škole - efektivita studia z elektronických zdrojů a osobnost vyučujícího]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2023, issue 1, pages 25-33, DOI: 10.18267/j.cfuc.580.
• Elżbieta Bukalska & Tomasz Sosnowski & Anna Wawryszuk-Misztal, 2023, "Institutional Investors' Response to Earnings Management Before Initial Public Offering in Poland," Prague Economic Papers, Prague University of Economics and Business, volume 2023, issue 1, pages 45-60, DOI: 10.18267/j.pep.819.
• Toni Šušak & Tomislava Paviæ Kramariæ & Marijana Bartuloviæ, 2023, "Gender diversity in the boardroom and earnings management during the period of the COVID-19 crisis," Zbornik radova Ekonomskog fakulteta u Rijeci/Proceedings of Rijeka Faculty of Economics, University of Rijeka, Faculty of Economics and Business, volume 41, issue 1, pages 41-63.
• Joseph J. Henry & Peter Christensen & James C. Brau, 2023, "Interrelationships in Inventory Turnover Performance Between Supplier and Customer Firms," Business and Economics Research Journal, Bursa Uludag University, Faculty of Economics and Administrative Sciences, volume 14, issue 2, pages 157-171.
• Meng Xu & Ooi Kok Loang, 2023, "The Influence of Internal Control Quality on Corporate Financial Performance: An Empirical Analysis based on Panel Quantile Regression Model," EkBis: Jurnal Ekonomi dan Bisnis, UIN Sunan Kalijaga Yogyakarta, volume 7, issue 2, pages 140-154.
• Alnoor Bhimani, 2023, "Is accounting keeping pace with digitalization?," Journal of Financial Transformation, Capco Institute, volume 58, pages 98-103.
• Imuetinyan EGUAVOEN & Isaac UKARIN & Ojuye Thomas ENEWEROME, 2023, "Board Attributes and Tax Planning of Corporate Organisations in Nigeria," Management and Economics Review, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, volume 8, issue 1, pages 46-57, February.
• Layal BOKAII, 2023, "The Impact of Compensation Benefits on Retaining Talented Employees: The Case of Lebanon," Management and Economics Review, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, volume 8, issue 1, pages 98-108, February.
• Radojko LUKIĆ, 2023, "Measurement and Analysis of Dynamics of Financial Performance and Efficiency of Trade in Serbia Using Iftopsis and Topsis Methods," Management and Economics Review, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, volume 8, issue 2, pages 201-219, June.
• Razvan HOINARU & Daniel BUDA & Jonel SUBIC & Adela JANSEN, 2023, "Financial and Non-Financial Disclosures for Agriculture: is there any Connection in between GRI 13 and IAS 41?," REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, volume 24, issue 2, pages 158-172, May.
• Radojko LUKIC, 2023, "Analysis of the Trade Performance of the European Union and Serbia on the Base of FF-WASPAS and WASPAS Methods," REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, volume 24, issue 2, pages 228-250, May.
• Sylvain Maechler & Valérie Boisvert, 2023, "Du calcul biophysique à l’évaluation des risques financiers : trois mondes de la comptabilité de la nature
  [From Biophysical Calculation to Financial Risk Assessment: Three Worlds of Accounting for Nature]," Revue de la Régulation - Capitalisme, institutions, pouvoirs, Association Recherche et Régulation, volume 35, DOI: https://doi.org/10.4000/regulation..
• Rajat Deb & Mukesh Nepal & Sourav Chakraborty, 2023, "IFRS and Audit Quality: A Systematic Literature Review," Management and Labour Studies, XLRI Jamshedpur, School of Business Management & Human Resources, volume 48, issue 1, pages 118-138, February, DOI: 10.1177/0258042X221106617.
• Mike Seiferling & Shamsuddin Tareq, 2023, "Hiding the Losses: Fiscal Transparency and the Performance of Government Portfolios of Financial Assets," Public Finance Review, , volume 51, issue 4, pages 488-512, July, DOI: 10.1177/10911421231170960.
• Rameeza Andleeb & Arshad Hassan, 2023, "Impact of Investor Sentiment on Contemporaneous and Future Equity Returns in Emerging Markets," SAGE Open, , volume 13, issue 3, pages 21582440231, August, DOI: 10.1177/21582440231193568.
• Yue’e Long & Wunhong Su & Yufan Tan, 2023, "Does a Share Name Change Have an Impact on the Pricing Efficiency of the Share?," SAGE Open, , volume 13, issue 4, pages 21582440231, December, DOI: 10.1177/21582440231219071.
• Joanna Lizińska & Leszek Czapiewski, 2023, "Earnings Management amid the COVID-19 Financial Crisis: The Experience of Poland," Gospodarka Narodowa. The Polish Journal of Economics, Warsaw School of Economics, issue 1, pages 93-112.
• Krzysztof Kompa & Dorota Witkowska & Lia (Magda) Hewitt, 2023, "Women’s Representation on Boards and the Financial Performance of Polish Public Companies in the pre-COVID-19 Decade," Gospodarka Narodowa. The Polish Journal of Economics, Warsaw School of Economics, issue 3, pages 34-47.
• Piotr Kica, 2023, "Tax and Balance Sheet Valuation of Sale and Leaseback in the Books of Lessee. Case Study (Podatkowa i bilansowa wycena leasingu zwrotnego u leasingobiorcy. Studium przypadku)," Research Reports, University of Warsaw, Faculty of Management, volume 1, issue 38, pages 30-38.
• Magdalena Laskowicz, 2023, "Kompetencje pracownikow polskiego sektora finansowego – identyfikacje, ewolucja, znaczenie i przyszle potrzeby (Competencies of Employees of the Polish Financial Sector – Identification, Evolution, Meaning and Future)," Research Reports, University of Warsaw, Faculty of Management, volume 1, issue 38, pages 39-51.
• Utku ŞENDURUR & Bekir GEREKAN, 2023, "Related Parties Transactions and Firm Value: Intermediate Effect of Sustainability Performance," Sosyoekonomi Journal, Sosyoekonomi Society, issue 31(56).
• Senthil Kumar Muthusamy & Ramadevi Kannan, 2023, "Profits crisis: evolving patterns of firm size and performance in traditional U.S. industries," Economia e Politica Industriale: Journal of Industrial and Business Economics, Springer;Associazione Amici di Economia e Politica Industriale, volume 50, issue 3, pages 575-603, September, DOI: 10.1007/s40812-023-00268-y.
• Francisco J. Delgado & Elena Fernández-Rodríguez & Roberto García-Fernández & Manuel Landajo & Antonio Martínez-Arias, 2023, "Tax avoidance and earnings management: a neural network approach for the largest European economies," Financial Innovation, Springer;Southwestern University of Finance and Economics, volume 9, issue 1, pages 1-25, December, DOI: 10.1186/s40854-022-00424-8.
• Moritz Sefried & Jan Riepe, 2023, "The benefits of banks’ IT investments in times of trouble: evidence from loan loss accruals during the COVID-19 pandemic," Journal of Business Economics, Springer, volume 93, issue 1, pages 149-171, January, DOI: 10.1007/s11573-022-01100-0.
• Konstantin Flassak & Julia Haag & Christian Hofmann & Christopher Lechner & Nina Schwaiger & Rafael Zacherl, 2023, "Working from home and management controls," Journal of Business Economics, Springer, volume 93, issue 1, pages 193-228, January, DOI: 10.1007/s11573-022-01123-7.
• Kay Blaufus & Jakob Reineke & Ilko Trenn, 2023, "Perceived tax audit aggressiveness, tax control frameworks and tax planning: an empirical analysis," Journal of Business Economics, Springer, volume 93, issue 3, pages 509-557, April, DOI: 10.1007/s11573-022-01116-6.
• Rainer Niemann & Mariana Sailer, 2023, "Is analytical tax research alive and kicking? Insights from 2000 until 2022," Journal of Business Economics, Springer, volume 93, issue 6, pages 1149-1212, August, DOI: 10.1007/s11573-023-01157-5.
• Christian Lohmann & Steffen Möllenhoff & Thorsten Ohliger, 2023, "Nonlinear relationships in bankruptcy prediction and their effect on the profitability of bankruptcy prediction models," Journal of Business Economics, Springer, volume 93, issue 9, pages 1661-1690, November, DOI: 10.1007/s11573-022-01130-8.
• Moritz Schneider & Rolf Brühl, 2023, "Disentangling the black box around CEO and financial information-based accounting fraud detection: machine learning-based evidence from publicly listed U.S. firms," Journal of Business Economics, Springer, volume 93, issue 9, pages 1591-1628, November, DOI: 10.1007/s11573-023-01136-w.
• Shrikant P. Jategaonkar & Linda M. Lovata & Xiaoxiao Song, 2023, "Growth opportunities and earnings management by cross-listed and U.S. firms," Journal of Economics and Finance, Springer;Academy of Economics and Finance, volume 47, issue 1, pages 157-183, March, DOI: 10.1007/s12197-022-09599-3.
• Ibrahim Elsiddig Ahmed, 2023, "Valuation of Intellectual Capital: the Performance Contribution Model," Journal of the Knowledge Economy, Springer;Portland International Center for Management of Engineering and Technology (PICMET), volume 14, issue 3, pages 3353-3373, September, DOI: 10.1007/s13132-022-00942-x.
• Christian Lukas, 2023, "On interim performance evaluations and interdependent period outcomes," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, volume 34, issue 1, pages 67-108, March, DOI: 10.1007/s00187-023-00350-5.
• Vincent K. Chong & Lokman Mia & John Sands & Zhichao Alex Wang, 2023, "The effect of nonfinancial performance measures, absorptive capacity, and organizational learning on innovation performance," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, volume 34, issue 2, pages 201-233, June, DOI: 10.1007/s00187-023-00355-0.
• Antonio Leotta & Carmela Rizza & Daniela Ruggeri, 2023, "Complementing family firm and managerial views of doing business through management accounting tools," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, volume 34, issue 3, pages 347-376, September, DOI: 10.1007/s00187-023-00359-w.
• Toshiaki Wakabayashi, 2023, "A theory of management control packages and organizational identity," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, volume 34, issue 4, pages 463-488, December, DOI: 10.1007/s00187-024-00366-5.
• Anderson Betti Frare & Ilse Maria Beuren, 2023, "The role of informal controls in a green innovative setting: evidence from Brazilian AgTechs," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, volume 34, issue 4, pages 489-522, December, DOI: 10.1007/s00187-024-00367-4.
• Puspita Ghaniy Anggraini & Mahfud Sholihin, 2023, "What do we know about managerial ability? A systematic literature review," Management Review Quarterly, Springer, volume 73, issue 1, pages 1-30, February, DOI: 10.1007/s11301-021-00229-6.
• Anna Görlitz & Michael Dobler, 2023, "Financial accounting for deferred taxes: a systematic review of empirical evidence," Management Review Quarterly, Springer, volume 73, issue 1, pages 113-165, February, DOI: 10.1007/s11301-021-00233-w.
• Patrick Velte, 2023, "The link between corporate governance and corporate financial misconduct. A review of archival studies and implications for future research," Management Review Quarterly, Springer, volume 73, issue 1, pages 353-411, February, DOI: 10.1007/s11301-021-00244-7.
• Arfah Habib Saragih & Syaiful Ali, 2023, "Corporate tax risk: a literature review and future research directions," Management Review Quarterly, Springer, volume 73, issue 2, pages 527-577, June, DOI: 10.1007/s11301-021-00251-8.
• Patrick Velte, 2023, "The impact of external auditors on firms’ financial restatements: a review of archival studies and implications for future research," Management Review Quarterly, Springer, volume 73, issue 3, pages 959-985, September, DOI: 10.1007/s11301-022-00264-x.
• Mohammad Fawzi Shubita, 2023, "The Relationship Between Profitability and Market Value: Evidence from Jordanian Banks," Springer Proceedings in Business and Economics, Springer, in: William C. Gartner, "New Perspectives and Paradigms in Applied Economics and Business", DOI: 10.1007/978-3-031-23844-4_1.
• Kimball Chapman & Michael Drake & Joseph H. Schroeder & Timothy Seidel, 2023, "Earnings announcement delays and implications for the auditor-client relationship," Review of Accounting Studies, Springer, volume 28, issue 1, pages 45-90, March, DOI: 10.1007/s11142-021-09635-3.
• Myojung Cho & Gopal V. Krishnan, 2023, "Principles-based accounting standards and audit outcomes: empirical evidence," Review of Accounting Studies, Springer, volume 28, issue 1, pages 164-200, March, DOI: 10.1007/s11142-021-09639-z.
• Tim Martens, 2023, "The disclosure function of the U.S. patent system: evidence from the PTDL program and extreme snowfall," Review of Accounting Studies, Springer, volume 28, issue 1, pages 237-264, March, DOI: 10.1007/s11142-021-09641-5.
• Charles G. Ham & Zachary R. Kaplan & Steven Utke, 2023, "Attention to dividends, inattention to earnings?," Review of Accounting Studies, Springer, volume 28, issue 1, pages 265-306, March, DOI: 10.1007/s11142-021-09642-4.
• Michael S. Drake & James R. Moon & Brady J. Twedt & James D. Warren, 2023, "Social media analysts and sell-side analyst research," Review of Accounting Studies, Springer, volume 28, issue 2, pages 385-420, June, DOI: 10.1007/s11142-021-09645-1.
• Clive S. Lennox & Jaime J. Schmidt & Anne M. Thompson, 2023, "Why are expanded audit reports not informative to investors? Evidence from the United Kingdom," Review of Accounting Studies, Springer, volume 28, issue 2, pages 497-532, June, DOI: 10.1007/s11142-021-09650-4.
• Shengzhong Huang & Hongping Tan & Xiongyuan Wang & Changqiu Yu, 2023, "Valuation uncertainty and analysts’ use of DCF models," Review of Accounting Studies, Springer, volume 28, issue 2, pages 827-861, June, DOI: 10.1007/s11142-021-09658-w.
• William M. Cready & Thomas J. Lopez & Craig A. Sisneros & Shane R. Stinson, 2023, "Empirical implications of incorrect special item tax rate assumptions," Review of Accounting Studies, Springer, volume 28, issue 2, pages 958-1002, June, DOI: 10.1007/s11142-021-09661-1.
• Jun Chen & Ningzhong Li & Xiaolu Zhou, 2023, "Equity financing incentive and corporate disclosure: new causal evidence from SEO deregulation," Review of Accounting Studies, Springer, volume 28, issue 2, pages 1003-1034, June, DOI: 10.1007/s11142-021-09662-0.
• Tharindra Ranasinghe & Lin Yi & Ling Zhou, 2023, "Do auditors charge a client business risk premium? Evidence from audit fees and derivative hedging in the U.S. oil and gas industry," Review of Accounting Studies, Springer, volume 28, issue 2, pages 1107-1139, June, DOI: 10.1007/s11142-021-09665-x.
• Christian Hofmann & Steven Huddart & Thomas Pfeiffer, 2023, "An analysis of net-outcome contracting with applications to equity-based compensation," Review of Accounting Studies, Springer, volume 28, issue 3, pages 1657-1689, September, DOI: 10.1007/s11142-021-09666-w.
• Rong Huang & Carol Marquardt & Bo Zhang, 2023, "Revenue-expense matching and performance measure choice," Review of Accounting Studies, Springer, volume 28, issue 3, pages 1690-1720, September, DOI: 10.1007/s11142-021-09668-8.
• Dane M. Christensen & Arthur Morris & Beverly R. Walther & Laura A. Wellman, 2023, "Political information flow and management guidance," Review of Accounting Studies, Springer, volume 28, issue 3, pages 1466-1499, September, DOI: 10.1007/s11142-022-09671-7.
• John Gallemore, 2023, "Bank financial reporting opacity and regulatory intervention," Review of Accounting Studies, Springer, volume 28, issue 3, pages 1765-1810, September, DOI: 10.1007/s11142-022-09674-4.
• George Serafeim & Aaron Yoon, 2023, "Stock price reactions to ESG news: the role of ESG ratings and disagreement," Review of Accounting Studies, Springer, volume 28, issue 3, pages 1500-1530, September, DOI: 10.1007/s11142-022-09675-3.
• Peter F. Pope & Tong Wang, 2023, "Analyst ability and research effort: non-EPS forecast provision as a research quality signal," Review of Accounting Studies, Springer, volume 28, issue 3, pages 1263-1315, September, DOI: 10.1007/s11142-023-09791-8.
• Paul Demeré, 2023, "Is tax return information useful to equity investors?," Review of Accounting Studies, Springer, volume 28, issue 3, pages 1413-1465, September, DOI: 10.1007/s11142-023-09792-7.
• Anup Srivastava, 2023, "Trivialization of the bottom line and losing relevance of losses," Review of Accounting Studies, Springer, volume 28, issue 3, pages 1190-1208, September, DOI: 10.1007/s11142-023-09794-5.
• Martin Kapons & Peter Kelly & Robert Stoumbos & Rafael Zambrana, 2023, "Dividends, trust, and firm value," Review of Accounting Studies, Springer, volume 28, issue 3, pages 1354-1387, September, DOI: 10.1007/s11142-023-09795-4.
• Ciao-Wei Chen & Laura Yue Li, 2023, "Is hiring fast a good sign? The informativeness of job vacancy duration for future firm profitability," Review of Accounting Studies, Springer, volume 28, issue 3, pages 1316-1353, September, DOI: 10.1007/s11142-023-09797-2.
• George Foster, 2023, "Real earnings management in the motion picture industry: strengthening the inferences from academic research," Review of Accounting Studies, Springer, volume 28, issue 3, pages 1250-1262, September, DOI: 10.1007/s11142-023-09798-1.
• Feng Gu & Baruch Lev & Chenqi Zhu, 2023, "All losses are not alike: Real versus accounting-driven reported losses," Review of Accounting Studies, Springer, volume 28, issue 3, pages 1141-1189, September, DOI: 10.1007/s11142-023-09799-0.
• J. Richard Dietrich & Karl A. Muller & Edward J. Riedl, 2023, "On the validity of asymmetric timeliness measures of accounting conservatism," Review of Accounting Studies, Springer, volume 28, issue 4, pages 2150-2195, December, DOI: 10.1007/s11142-022-09684-2.
• Nilabhra Bhattacharya & Hye Sun Chang & Raluca Chiorean, 2023, "Regulatory interventions in response to noncompliance with mandatory derivatives disclosure rules," Review of Accounting Studies, Springer, volume 28, issue 4, pages 2196-2232, December, DOI: 10.1007/s11142-022-09685-1.
• Ole-Kristian Hope & Junhao Liu, 2023, "Does stock liquidity shape voluntary disclosure? Evidence from the SEC tick size pilot program," Review of Accounting Studies, Springer, volume 28, issue 4, pages 2233-2270, December, DOI: 10.1007/s11142-022-09686-0.
• Wen Lin & Argyro Panaretou & Grzegorz Pawlina & Catherine Shakespeare, 2023, "What can we learn about credit risk from debt valuation adjustments?," Review of Accounting Studies, Springer, volume 28, issue 4, pages 2556-2588, December, DOI: 10.1007/s11142-022-09705-0.
• Bright Asante-Appiah & Tamara A. Lambert, 2023, "The role of the external auditor in managing environmental, social, and governance (ESG) reputation risk," Review of Accounting Studies, Springer, volume 28, issue 4, pages 2589-2641, December, DOI: 10.1007/s11142-022-09706-z.
• Thomas Bourveau & Jason V. Chen & Ferdinand Elfers & Jochen Pierk, 2023, "Public peers, accounting comparability, and value relevance of private firms’ financial reporting," Review of Accounting Studies, Springer, volume 28, issue 4, pages 2642-2676, December, DOI: 10.1007/s11142-022-09707-y.
• Robert Rieg & Ute Vanini, 2023, "Value relevance of voluntary intellectual capital disclosure: a meta-analysis," Review of Managerial Science, Springer, volume 17, issue 7, pages 2587-2631, October, DOI: 10.1007/s11846-023-00630-3.
• Alain Gilles Foka Tagne & Alain Takoudjou Nimpa & Léopold Djoutsa Wamba & Depores Woutabo Ngankwe, 2023, "Assessment of the information content of the legal audit report by the credit officers of commercial banks in the Cameroonian context," SN Business & Economics, Springer, volume 3, issue 11, pages 1-23, November, DOI: 10.1007/s43546-023-00576-4.
• Md. Rezaul Karim & Samia Afrin Shetu, 2023, "COVID-19 and going concern problem: empirical evidence from an emerging economy," SN Business & Economics, Springer, volume 3, issue 12, pages 1-22, December, DOI: 10.1007/s43546-023-00589-z.
• Pieter W. Buys, 2023, "The Legitimacy Predicament of Current-Day Accounting Theory," Springer Books, Springer, chapter 0, in: Pieter W. Buys & Merwe Oberholzer, "Business Research", DOI: 10.1007/978-981-19-9479-1_13.
• Elbie Ward & Sanlie Middelberg & Pieter W. Buys, 2023, "Developing a Channeling Framework for Healthcare Service Provider Networks for a Medical Scheme in South Africa," Springer Books, Springer, chapter 0, in: Pieter W. Buys & Merwe Oberholzer, "Business Research", DOI: 10.1007/978-981-19-9479-1_16.
• Matthew Omotoso & Merwe Oberholzer & Danie Schutte, 2023, "The Effect of the Adoption of International Financial Reporting Standards on Foreign Portfolio Investment in Africa," Springer Books, Springer, chapter 0, in: Pieter W. Buys & Merwe Oberholzer, "Business Research", DOI: 10.1007/978-981-19-9479-1_3.
• Merwe Oberholzer & Martin Botha & Sanlie Middelberg, 2023, "Developing a Water Disclosure Index: An Integrative Perspective," Springer Books, Springer, chapter 0, in: Pieter W. Buys & Merwe Oberholzer, "Business Research", DOI: 10.1007/978-981-19-9479-1_9.
• Tzu-Ching Weng & Kai-Jui Hsu & Tzu-Hsuan Kuo, 2023, "Family Succession and Quality of Financial Information: Evidence from China," Advances in Management and Applied Economics, SCIENPRESS Ltd, volume 13, issue 3, pages 1-4.
• Shiu-Ming Ko & Kuo-Hao Lin & Tsung-Li Wang & Thi Bao Ngoc Nguyen, 2023, "Media Coverage and the Incidence of Financial Restatements in Taiwan," Advances in Management and Applied Economics, SCIENPRESS Ltd, volume 13, issue 6, pages 1-4.
• Hui-Wen Hsu, 2023, "Does Managerial Ability Affect Corporate Diversification Strategies and Corporate Diversification Performance? Evidence from the US," Journal of Applied Finance & Banking, SCIENPRESS Ltd, volume 13, issue 1, pages 1-4.
• Han-Ching Huang & Yung-An Huang, 2023, "The Impact of Industry Specialist on the Relationship between Returns and Future Earnings," Journal of Applied Finance & Banking, SCIENPRESS Ltd, volume 13, issue 2, pages 1-6.
• Hung Chi Chen & Hsiang-Tsai Chiang & Dessy Voren, 2023, "The Impact of the COVID-19 Pandemic on Quality of Financial Reports," Journal of Applied Finance & Banking, SCIENPRESS Ltd, volume 13, issue 4, pages 1-1.
• Tzu-Ching Weng & Kai-Jui Hsu & Yi-Wei He, 2023, "The Impact of Corporate Political Connections on Analyst Forecast Quality," Journal of Applied Finance & Banking, SCIENPRESS Ltd, volume 13, issue 6, pages 1-1.
• Amélia Ferreira da Silva & Belen Fernandez-Feijoo & Susana Gago-Rodriguez, 2023, "Impact of leadership style on the use of accounting information for decision making," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 11, issue 1, pages 164-177, September, DOI: 10.9770/jesi.2023.11.1(9).
• Levan Sabauri & Nadezhda Kvatashidze, 2023, "Sustainability reporting issues," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 11, issue 2, pages 282-289, December, DOI: 10.9770/jesi.2023.11.2(19).
• Jana Ladvenicová & Iveta Košovská & Monika Hudáková, 2023, "Assets and capital in small and medium-sized wineries in Slovakia," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 11, issue 2, pages 529-540, December, DOI: 10.9770/jesi.2023.11.2(35).
• Ya-Fang Wang & Yu-Chu Hsieh, 2023, "Credit Rating and Board Evaluation of Family Firms," International Journal of Business and Economic Sciences Applied Research (IJBESAR), Democritus University of Thrace (DUTH), Kavala Campus, Greece, volume 16, issue 1, pages 7-18, October.
• Gong, D. & Huizinga, Harry & Li, T & Zhu, J, 2023, "Goodhart’s law in China: Bank branching regulation and window dressing," Other publications TiSEM, Tilburg University, School of Economics and Management, number 9fe5227d-3143-44e5-aa0e-b.
• Inmaculada Jimeno García & Anne Marie Garvey & Carlos Mir Fernández & Rocío Flores Jimeno, 2023, "La vulnerabilidad financiera en las entidades sin ánimo de lucro: propuesta de un marco teórico
  [The financial vulnerability of non-profit entities: A theoretical framework proposal]," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 144, pages 88655-88655, DOI: 10.5209/REVE.88655.
• Elena PelÃ, 2023, "Uso effettivo e usabilità delle performance information negli Enti Locali attraverso un caso di studio," Working Papers, University of Ferrara, Department of Economics, number 20230112, Mar.
• Fengler, Matthias & Phan, Minh Tri, 2023, "A Topic Model for 10-K Management Disclosures," Economics Working Paper Series, University of St. Gallen, School of Economics and Political Science, number 2307, Aug.
• IONESCU (HARALAMBIE), Cristina Mihaela & HARALAMBIE, George Alin, 2023, "Determination Of The Economic Value Added Using Econometric Models Within The Economic Entity," Journal of Financial and Monetary Economics, Centre of Financial and Monetary Research "Victor Slavescu", volume 11, issue 1, pages 212-220, October.
• Salvatore Russo, 2023, "Sustainability Accounting and Reporting: Searching for a Viable Framework in Public Healthcare Organizations," Working Papers, Venice School of Management - Department of Management, Università Ca' Foscari Venezia, number 10, Dec.
• Johnson Kolawole OLOWOOKERE & Risikat Moturayo SHITTU & Titilope Esther OLOREDE, 2023, "Ownership Structure and Voluntary Disclosure among Nigerian Listed Non-financial Firms," Business & Management Compass, University of Economics Varna, issue 1, pages 41-59.
• Pilch Bartłomiej, 2023, "Is value investing based on scoring models effective? The verification of F-Score-based strategy in the Polish stock market," Economics and Business Review, Sciendo, volume 9, issue 4, pages 121-152, December, DOI: 10.18559/ebr.2023.4.1075.
• Taha Ibrahim Mohamed & Abbas Ali Abdulhassan, 2023, "The Role of Environmental Monitoring in Promoting Green Creativity," Economics and Business, Sciendo, volume 37, issue 1, pages 15-36, January, DOI: 10.2478/eb-2023-0002.
• Savić Bojan & Jelić Sreten & Ostojić Vasili Vasilije, 2023, "The Impact of Organizational Culture on Financial Performance of the Company," Economic Themes, Sciendo, volume 61, issue 2, pages 235-248, June, DOI: 10.2478/ethemes-2023-0012.
• Abdullaeva Mokhirakhon & Kamrul Hasan A. K. M. & Yodgorova Feruza & Khajieva Indira & Nusratova Gulhayo, 2023, "The impact of IFRS adoption on economic growth in transition countries: Evidence from CIS," Financial Internet Quarterly (formerly e-Finanse), Sciendo, volume 19, issue 2, pages 1-17, June, DOI: 10.2478/fiqf-2023-0008.
• Acar Goksel & Coskun Ali, 2023, "Environmental, social, and governance scores and earnings management in telecommunication companies: An international perspective," Financial Internet Quarterly (formerly e-Finanse), Sciendo, volume 19, issue 2, pages 26-35, June, DOI: 10.2478/fiqf-2023-0010.
• Nedyalkova Plamena, 2023, "Risk assesment as a stage of risk management in enterprise in tourism sector," Financial Internet Quarterly (formerly e-Finanse), Sciendo, volume 19, issue 3, pages 31-47, September, DOI: 10.2478/fiqf-2023-0017.
• Erdogan Hilal H., 2023, "Entropy-Based Waspas approach for financial performance in the COVID-19 era: Evidence from Islamic countries," Financial Internet Quarterly (formerly e-Finanse), Sciendo, volume 19, issue 3, pages 48-61, September, DOI: 10.2478/fiqf-2023-0018.
• Bartulović Marijana & Perkušić Dijana & Kovačević Ivan, 2023, "Differences in business fraud between state-owned and private companies: case of Croatia," Financial Internet Quarterly (formerly e-Finanse), Sciendo, volume 19, issue 4, pages 1-8, December, DOI: 10.2478/fiqf-2023-0023.
• Gör Yusuf & Tekin Bilgehan, 2023, "The determinants of green finance and effect on the banking sector," Financial Internet Quarterly (formerly e-Finanse), Sciendo, volume 19, issue 4, pages 80-96, December, DOI: 10.2478/fiqf-2023-0028.
• Matuszek Józef & Kaczmar-Kolny Ewa & Byrdy Łukasz, 2023, "The Method of Determining the Technical Costs of Manufacturing Products," Foundations of Management, Sciendo, volume 15, issue 1, pages 101-114, January, DOI: 10.2478/fman-2023-0008.
• Comporek Michal, 2023, "Earnings quality among high-share liquidity companies: evidence from Central and Eastern European firms," International Journal of Management and Economics, Warsaw School of Economics, Collegium of World Economy, volume 59, issue 4, pages 315-332, December, DOI: 10.2478/ijme-2023-0017.
• Farouk Musa Adeiza & Ahmed Zik-Rullahi Abubakar, 2023, "Executive compensation, share ownership, and earnings management of banks in Nigeria," Journal of Economics and Management, Sciendo, volume 45, issue 1, pages 26-43, January, DOI: 10.22367/jem.2023.45.02.
• Yen Jesslyn & Herusetya Antonius, 2023, "Audit Report Timeliness Before and During the COVID-19 Pandemic: Evidence from the Market Reaction," Marketing of Scientific and Research Organizations, Sciendo, volume 47, issue 1, pages 49-70, March, DOI: 10.2478/minib-2023-0004.
• Vysochan Oleh S. & Hyk Vasyl & Mykytyuk Nataliya & Vysochan Olha O., 2023, "Taxonomy of Financial Reporting in the Context of Digitalization of the Economy: Domestic and International Analysis Scientific Research," Studia Universitatis „Vasile Goldis” Arad – Economics Series, Sciendo, volume 33, issue 2, pages 49-70, June, DOI: 10.2478/sues-2023-0008.
• Srbinoska Dusica Stevcevska & Hristova Snezhana & Kazic Viktorija, 2023, "Why Budgeting in Small and Medium Enterprises Matters?," Timisoara Journal of Economics and Business, Sciendo, volume 16, issue 2, pages 99-118, DOI: 10.2478/tjeb-2023-0006.
• Anghel Gabriela & Poenaru Cristina-Elena, 2023, "Forensic Accounting, a Tool for Detecting and Preventing the Economic Fraud," Valahian Journal of Economic Studies, Sciendo, volume 14, issue 2, pages 87-100, December, DOI: 10.2478/vjes-2023-0018.
• Kenneth W. Shaw & Lei Zhao, 2023, "The Cost of Becoming Informed and Audit Fees," Review of Pacific Basin Financial Markets and Policies (RPBFMP), World Scientific Publishing Co. Pte. Ltd., volume 26, issue 03, pages 1-36, September, DOI: 10.1142/S0219091523500169.
• Pramila Shrestha & Bobae Choi & Le Luo, 2023, "Carbon Management System Quality and Corporate Financial Performance," The International Journal of Accounting (TIJA), World Scientific Publishing Co. Pte. Ltd., volume 58, issue 01, pages 1-52, March, DOI: 10.1142/S1094406023500014.
• Yujia Cui & Jiwei Wang & Kangtao Ye, 2023, "Postmaterialism and Corporate Tax Avoidance," The International Journal of Accounting (TIJA), World Scientific Publishing Co. Pte. Ltd., volume 58, issue 01, pages 1-42, March, DOI: 10.1142/S1094406023500026.
• Tao Chen, 2023, "Algorithmic Trading and Post-Earnings-Announcement Drift: A Cross-Country Study," The International Journal of Accounting (TIJA), World Scientific Publishing Co. Pte. Ltd., volume 58, issue 01, pages 1-38, March, DOI: 10.1142/S1094406023500038.
• Charoula Daskalaki & Nikolaos Karampinis, 2023, "Statutory Auditors and Tax Compliance: Evidence from a Quasi-Natural Experiment," The International Journal of Accounting (TIJA), World Scientific Publishing Co. Pte. Ltd., volume 58, issue 02, pages 1-38, June, DOI: 10.1142/S1094406023500051.
• Makoto Kuroki & Hiroki Natsuyoshi, 2023, "Tax-Related Incentives and Expense Allocation in Non-Profit Organizations: Evidence from Japan," The International Journal of Accounting (TIJA), World Scientific Publishing Co. Pte. Ltd., volume 58, issue 03, pages 1-34, September, DOI: 10.1142/S1094406023500075.
• Joseph Akadeagre Agana & Solomon George Zori & Anna Alon, 2023, "IFRS Adoption Approaches and Accounting Quality," The International Journal of Accounting (TIJA), World Scientific Publishing Co. Pte. Ltd., volume 58, issue 03, pages 1-36, September, DOI: 10.1142/S1094406023500099.
• Kung-Cheng Ho & Yiling Chen & Dezhu Ye & Cheng Yan, 2023, "Now is the Time: The Impact of Linguistic Time Reference on Corporate Default Risk," The International Journal of Accounting (TIJA), World Scientific Publishing Co. Pte. Ltd., volume 58, issue 04, pages 1-41, December, DOI: 10.1142/S1094406023500105.
• Emilios Galariotis & Alexandros Garefalakis & Christos Lemonakis & Marios Menexiadis & Constantin Zo (ed.), 2023, "Governance and Financial Performance:Current Trends and Perspectives," World Scientific Books, World Scientific Publishing Co. Pte. Ltd., number 12926, ISBN: ARRAY(0x84c6a530).
• H Kent Baker & Greg Filbeck & Tom Barkley (ed.), 2023, "Working Capital Management:Concepts and Strategies," World Scientific Books, World Scientific Publishing Co. Pte. Ltd., number 12929, ISBN: ARRAY(0x8696df28).
• Rob Bryer, 2023, "Accounting for Crises:A Marxist History of American Accounting Theory, c.1929–2007," World Scientific Books, World Scientific Publishing Co. Pte. Ltd., number 13163, ISBN: ARRAY(0x8677ad08).
• Roger Hussey & Audra Ong, 2023, "Understanding Financial Reporting Standards:A Non-Technical Guide," World Scientific Books, World Scientific Publishing Co. Pte. Ltd., number 13389, ISBN: ARRAY(0x85a33790).
• Khaled Hussainey & Hidaya Al Lawati (ed.), 2023, "Islamic Accounting and Finance:A Handbook," World Scientific Books, World Scientific Publishing Co. Pte. Ltd., number q0366, ISBN: ARRAY(0x854cd2c0).
• Mahmoud Ali Aleraig & Mehmet Asutay, 2023, "Islamic Accounting Applications of Islamic Finance," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 1, in: Khaled Hussainey & Hidaya Al Lawati, "Islamic Accounting and Finance A Handbook".
• Mahmoud Ali Aleraig & Mehmet Asutay, 2023, "The Impact of Islamic Worldview on Shaping the Accounting System: An Islamic Moral Economy and Historical Exploration in Rationalizing Islamic Accounting," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 2, in: Khaled Hussainey & Hidaya Al Lawati, "Islamic Accounting and Finance A Handbook".
• Merwiey Alaqrabawi & Qutaiba Adeeb Odat & Hashem Alshurafat, 2023, "Methods, Topics, and Theories in Islamic Accounting Research: A Systematic Literature Review," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 3, in: Khaled Hussainey & Hidaya Al Lawati, "Islamic Accounting and Finance A Handbook".
• Souhir Neifar & Amal Aissa, 2023, "Review on the Conceptual and Empirical Studies on Zakat," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 4, in: Khaled Hussainey & Hidaya Al Lawati, "Islamic Accounting and Finance A Handbook".
• Dwi Nita Aryani & Imama Zuchroh, 2023, "CSR in Sharia Theory Perspective," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 5, in: Khaled Hussainey & Hidaya Al Lawati, "Islamic Accounting and Finance A Handbook".
• Hashem Alshurafat & Haitham A. Haloush & Abdallah Bader Mahmoud Alzoubi, 2023, "Forensic Accounting from an Islamic Perspective: A Conceptual Framework from the Jordanian Context," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 6, in: Khaled Hussainey & Hidaya Al Lawati, "Islamic Accounting and Finance A Handbook".
• Sherif El-Halaby & Khaled Omair Alotaibi & Ahmad Alqatan & Alamir Nasser Salim Al-Alawi, 2023, "The Consequences of AAOIFI Adoption: Countrywide Perspectives," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 7, in: Khaled Hussainey & Hidaya Al Lawati, "Islamic Accounting and Finance A Handbook".
• Omar Ikbal Tawfik & Hamada Elsaid Elmaasrawy Elsayed Ghazi, 2023, "Disclosure of the Risks of Islamic Financial Instruments (Sukuk)," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 8, in: Khaled Hussainey & Hidaya Al Lawati, "Islamic Accounting and Finance A Handbook".
• Elhassan Kotb Abdelrahman Radwan & Nada Omar Hassan Ali, 2023, "Web-Based Corporate Risk Disclosure Practices in Islamic Banks: Empirical Evidence from Listed Islamic Banks in Egypt," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 9, in: Khaled Hussainey & Hidaya Al Lawati, "Islamic Accounting and Finance A Handbook".
• Nada Said Awad Allah Selim, 2023, "An Islamic Perspective on CSR Initiatives and Sustainable Development of Islamic Banks in Egypt," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 10, in: Khaled Hussainey & Hidaya Al Lawati, "Islamic Accounting and Finance A Handbook".
• Mohamed Chakib Kolsi & Ahmad Al-Hiyari, 2023, "Comparison of Sustainability Performance Reporting Practices in Islamic Versus Conventional Banks: Evidence from the GCC Region," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 11, in: Khaled Hussainey & Hidaya Al Lawati, "Islamic Accounting and Finance A Handbook".
• Lili Wardani Harahap, 2023, "Implementation of Islamic Ethics in Corporate Governance at PT. Pertamina (Persero) in Indonesia," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 12, in: Khaled Hussainey & Hidaya Al Lawati, "Islamic Accounting and Finance A Handbook".
• Salaheldin Hamad & Fong-Woon Lai & Muhammad Kashif Shad, 2023, "Integrating Value-Based Intermediation into Business Models: A Proposed Guideline for Islamic Banks," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 13, in: Khaled Hussainey & Hidaya Al Lawati, "Islamic Accounting and Finance A Handbook".
• Qisthi Wajanatin Alfafa & Murniati Mukhlisin, 2023, "Accounting Issue in Cryptocurrency Investment: Islamic Perspective," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 14, in: Khaled Hussainey & Hidaya Al Lawati, "Islamic Accounting and Finance A Handbook".
• Monjia Khalfi & Foued Saâdaoui, 2023, "Banking Efficiency: Basic Concepts, Forms, and Specificities of Islamic Finance," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 15, in: Khaled Hussainey & Hidaya Al Lawati, "Islamic Accounting and Finance A Handbook".
• Hanaa Abdelaziz Elmoghany, 2023, "Islamic Investment and Portfolio Management," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 16, in: Khaled Hussainey & Hidaya Al Lawati, "Islamic Accounting and Finance A Handbook".
• Bassam Said Mohamed Bayomi, 2023, "Role of Blockchain in Enhancing Islamic Crowdfunding Mechanisms," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 17, in: Khaled Hussainey & Hidaya Al Lawati, "Islamic Accounting and Finance A Handbook".
• Nahla Mohamad El Sayed Ibrahim & Mahmoud Mohamed Elsayed Ibrahim & Mohamed Abd Elmoneim Abou ElSoud Zaied, 2023, "Capital Adequacy in Conventional Versus Islamic Banks According to Basel III and Islamic Accounting Standards and Its Impact on Financial Stability: Empirical Evidence from the Kingdom of Saudi Arabia," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 18, in: Khaled Hussainey & Hidaya Al Lawati, "Islamic Accounting and Finance A Handbook".
• Kaouther Toumi, 2023, "Banks’ Capital Structure Determinants: A Comparative Analysis Between Islamic and Conventional Banks Based on Corporate and Regulatory Approaches," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 19, in: Khaled Hussainey & Hidaya Al Lawati, "Islamic Accounting and Finance A Handbook".
• Asma Sghaier & Asma Guizani, 2023, "Banking Performance in MENA Region: A Comparative Study Between Conventional and Islamic Bank Systems," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 20, in: Khaled Hussainey & Hidaya Al Lawati, "Islamic Accounting and Finance A Handbook".
• Hani El Shaarani, 2023, "Determinants of Islamic Banks Profitability in MENA Region Before and During the COVID-19 Pandemic Period," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 21, in: Khaled Hussainey & Hidaya Al Lawati, "Islamic Accounting and Finance A Handbook".
• Muhammad Tahir & Fong-Woon Lai & Ahmad Ali Jan & Syed Quaid Ali Shah, 2023, "Investigating Bank-Specific and Macroeconomic Factors Affecting the Liquidity Position of Islamic Banks in Pakistan," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 22, in: Khaled Hussainey & Hidaya Al Lawati, "Islamic Accounting and Finance A Handbook".
• Sahar Munir & Resul Sapar & Muhammad Imran Majeed, 2023, "Blended Islamic Finance: A Tool for Poverty Reduction," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 23, in: Khaled Hussainey & Hidaya Al Lawati, "Islamic Accounting and Finance A Handbook".
• Ahmed Imran Hunjra & Murugesh Arunachalam & Rashid Mehmood & Mahnoor Hanif, 2023, "Systematic and Unsystematic Determinants of Liquidity Risk of Islamic Banks," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 24, in: Khaled Hussainey & Hidaya Al Lawati, "Islamic Accounting and Finance A Handbook".
• Monsurat Ayojimi Salami & Harun Tanrivermiş & Adel M. Sarea & Yeşim Tanrivermiş, 2023, "Evaluating the Robustness of Basel Capital Accords to Combat the Effects of COVID-19 Pandemic in Islamic Banking," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 25, in: Khaled Hussainey & Hidaya Al Lawati, "Islamic Accounting and Finance A Handbook".
• Nashr Akbar & Nur Fikriani Fiqih Al Ihsan, 2023, "Factors Influencing Interest of Indonesian Muslim Millennials in Waqf," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 26, in: Khaled Hussainey & Hidaya Al Lawati, "Islamic Accounting and Finance A Handbook".
• H. Kent Baker & Greg Filbeck & Tom Barkley, 2023, "Working Capital Management: An Overview," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 1, in: H Kent Baker & Greg Filbeck & Tom Barkley, "WORKING CAPITAL MANAGEMENT Concepts and Strategies".
• Pradip Banerjee & Shantanu Dutta, 2023, "Determinants of Working Capital Management," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 2, in: H Kent Baker & Greg Filbeck & Tom Barkley, "WORKING CAPITAL MANAGEMENT Concepts and Strategies".
• Meghna Ghosh & Kerem Proulx & Sayan Sarkar & Andrew C. Spieler, 2023, "Characteristics of Working Capital Management Strategies," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 3, in: H Kent Baker & Greg Filbeck & Tom Barkley, "WORKING CAPITAL MANAGEMENT Concepts and Strategies".