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

• Zhou, Bole & Ma, Lili & Yang, Shenghao, 2024, "Catering behaviors in corporate digitization disclosures: Identification and analyst forecast accuracy loss," Research in International Business and Finance, Elsevier, volume 68, issue C, DOI: 10.1016/j.ribaf.2023.102201.
• Li, Hong-Quan & Yang, Yang & Xue, Feng-Wan & Liu, Zhi-Yi, 2024, "Annual report readability and trade credit financing: Evidence from China," Research in International Business and Finance, Elsevier, volume 69, issue C, DOI: 10.1016/j.ribaf.2024.102220.
• Kim, Jong-Hoon & Fujiyama, Keishi & Koga, Yuya, 2024, "The effect of voluntary international financial reporting standards adoption on information asymmetry in the stock market: Evidence from Japan," Research in International Business and Finance, Elsevier, volume 69, issue C, DOI: 10.1016/j.ribaf.2024.102250.
• Sun, Zeyu & Kong, Ningning & Wu, Lei & Bao, Yu, 2024, "Does contingent payment in M&As induce acquirers’ earnings management? Evidence from performance commitment," Research in International Business and Finance, Elsevier, volume 69, issue C, DOI: 10.1016/j.ribaf.2024.102257.
• Fu, Yumei & He, Feng & Li, Jintian & Zan, Bingyan, 2024, "Commonality in liquidity and corporate default risk - Evidence from China," Research in International Business and Finance, Elsevier, volume 69, issue C, DOI: 10.1016/j.ribaf.2024.102280.
• Chiu, Sheng-Hsiung & Lin, Tzu-Yu & Pan, Lu, 2024, "External financing sensitivities and inefficient R&D investment: Evidence from China," Research in International Business and Finance, Elsevier, volume 70, issue PA, DOI: 10.1016/j.ribaf.2024.102330.
• Fung, Michael K. & Cheng, Louis T.W. & Shen, Jianfu, 2024, "Do media message receivers asymmetrically react to non-strategic and strategic media coverage? Evidence from Hong Kong," Research in International Business and Finance, Elsevier, volume 70, issue PA, DOI: 10.1016/j.ribaf.2024.102335.
• Moreno, Alonso, 2024, "Impression management in bilingual corporate reporting: An analysis of textual characteristics in Spanish and English," Research in International Business and Finance, Elsevier, volume 70, issue PA, DOI: 10.1016/j.ribaf.2024.102346.
• Ho, Tuan Q. & Nguyen, Y. & Tran, Hieu, 2024, "The impact of insider ownership and institutional ownership on post-earnings-announcement-drift: Evidence from Vietnam," Research in International Business and Finance, Elsevier, volume 70, issue PB, DOI: 10.1016/j.ribaf.2024.102352.
• Wang, Shu-Feng & Kim, Yura & Kim, Seonmi & Song, Kyojik “Roy”, 2024, "Refinancing risk, earnings management, and stock return," Research in International Business and Finance, Elsevier, volume 70, issue PB, DOI: 10.1016/j.ribaf.2024.102393.
• Carney, Richard W. & Chen, Ruiyuan & El Ghoul, Sadok & Guedhami, Omrane, 2024, "National legislatures and corporate transparency," Research in International Business and Finance, Elsevier, volume 71, issue C, DOI: 10.1016/j.ribaf.2024.102441.
• Di Martino, G. & Miglietta, F. & Potì, V., 2024, "The impact of ESG scores on the value relevance of fair value hierarchy of financial instruments: Evidence from European Banks," Research in International Business and Finance, Elsevier, volume 71, issue C, DOI: 10.1016/j.ribaf.2024.102451.
• Wang, Linjiang & Zhang, Guiling & Lou, Xu & Guo, Fei, 2024, "Does corporate internationalization affect analysts’ earnings forecast bias? Evidence from China," Research in International Business and Finance, Elsevier, volume 72, issue PA, DOI: 10.1016/j.ribaf.2024.102505.
• Di Martino, G. & Miglietta, F. & Potì, V., 2024, "Corrigendum to “The impact of ESG scores on the value relevance of fair value hierarchy of financial instruments: Evidence from European banks” [Res. Int. Bus. Financ. 71 (2024) 102451]," Research in International Business and Finance, Elsevier, volume 72, issue PA, DOI: 10.1016/j.ribaf.2024.102518.
• Liu, Jianmin & Xia, Qin, 2024, "The impact of industry technology complexity on audit quality," Technology in Society, Elsevier, volume 79, issue C, DOI: 10.1016/j.techsoc.2024.102737.
• Yuan, Weipeng & Macve, Richard, 2024, "Reframing imperial China's indigenous accounting history: further discoveries in archival materials from the three centuries before 1850," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 121029, Feb.
• Raghunandan, Aneesh & Ruchti, Thomas, 2024, "The impact of information frictions within regulators: evidence from workplace safety violations," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 122404, Jun.
• Bloomfield, Matthew J. & Heinle, Mirko & Timmermans, Oscar, 2024, "Relative performance evaluation and strategic peer-harming disclosures," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 122509, Jun.
• Raghunandan, Aneesh, 2024, "Government subsidies and corporate misconduct," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 122855, Sep.
• Timmermans, Oscar, 2024, "Cash versus share payouts in relative performance plans," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 123696, Nov.
• Anantharaman, Divya & Chuk, Elizabeth & Kamath, Saipriya, 2024, "A demotion in disguise? The real effects of relocating pension smoothing from operating income to non-operating income," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 124405.
• Florig, Michael & Gossner, Olivier, 2024, "Market equilibrium with management costs and implications for insurance accounting," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 125396, Dec.
• Bhimani, Alnoor & Sivabalan, Prabhu & Soonawalla, Kazbi & Wakefield, James, 2025, "Annual budgets and rolling budgets use in UK and Australian firms," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 125940, Jan.
• Marziana Madah Marzuki & Wan Zurina Nik Abdul Majid & Hatinah Abu Bakar & Effiezal Aswadi Abdul Wahab & Zuraidah Mohd Sanusi, 2024, "Risk Management practices and potential fraudulent financial reporting: evidence from Malaysia," Asian Journal of Accounting Research, Emerald Group Publishing Limited, volume 9, issue 2, pages 116-126, March, DOI: 10.1108/AJAR-01-2022-0017.
• Stiven Agusta & Fuad Rakhman & Jogiyanto Hartono Mustakini & Singgih Wijayana, 2024, "Enhancing the accuracy of stock return movement prediction in Indonesia through recent fundamental value incorporation in multilayer perceptron," Asian Journal of Accounting Research, Emerald Group Publishing Limited, volume 9, issue 4, pages 358-377, July, DOI: 10.1108/AJAR-01-2024-0006.
• Mohammed Talawa & Nemer Badwan, 2024, "Impact of accounting conservatism and corporate governance on stock price breakdown in firms listed on the Palestine Stock Exchange," Asian Journal of Accounting Research, Emerald Group Publishing Limited, volume 9, issue 3, pages 229-256, June, DOI: 10.1108/AJAR-11-2023-0385.
• Eric Owusu Boahen & Emmanuel Constantine Mamatzakis, 2024, "The impact of interaction between religion and legal environment on expense misclassification and real activities: international evidence," Asian Review of Accounting, Emerald Group Publishing Limited, volume 33, issue 2, pages 250-290, September, DOI: 10.1108/ARA-01-2024-0021.
• Malik Abu Afifa & Isam Saleh & Rahaf Abu Al-Nadi, 2024, "A study of mediating and moderating effects on the relationship between audit quality and integrated reporting quality among Jordanian firms," Asian Review of Accounting, Emerald Group Publishing Limited, volume 33, issue 2, pages 223-249, September, DOI: 10.1108/ARA-12-2023-0336.
• Saibal Ghosh, 2024, "IFRS-9, expected loan loss provisioning and bank liquidity creation: early evidence," Accounting Research Journal, Emerald Group Publishing Limited, volume 37, issue 4, pages 436-452, July, DOI: 10.1108/ARJ-03-2024-0086.
• Natalia Ioana Foltean & Victoria Bogdan & Luminiţa RUS, 2024, "The Moderating Effect Analysis of Companies' ESG Performance on the Relationship Between the Relevance and Accurate Reporting of Information and Financial Performance," Contemporary Studies in Economic and Financial Analysis, Emerald Group Publishing Limited, "Exploring ESG Challenges and Opportunities: Navigating Towards a Better Future", DOI: 10.1108/S1569-375920240000116006.
• Raul-Constantin Bucurean & Roxana-Nadina Bucurean (Roiban), 2024, "ESG Reporting in Romania – A Challenge of Ensuring a Greener Financial System," Contemporary Studies in Economic and Financial Analysis, Emerald Group Publishing Limited, "Exploring ESG Challenges and Opportunities: Navigating Towards a Better Future", DOI: 10.1108/S1569-375920240000116007.
• Valentin Burcă & Oana Bogdan & Ovidiu-Constantin Bunget & Alin-Constantin Dumitrescu & Carmen Mihaela Imbrescu, 2024, "Financial Implications of Supply Chains Transition to ESG Models," Contemporary Studies in Economic and Financial Analysis, Emerald Group Publishing Limited, "Exploring ESG Challenges and Opportunities: Navigating Towards a Better Future", DOI: 10.1108/S1569-375920240000116008.
• Maria I. Kyriakou, 2024, "Modelling the impact of turbulent economic conditions on non-audit services provision and audit quality during the global financial crisis," International Journal of Accounting & Information Management, Emerald Group Publishing Limited, volume 32, issue 4, pages 730-746, June, DOI: 10.1108/IJAIM-02-2023-0031.
• Nguyen Thanh Dong & Cao Thi Mien Thuy & Nguyen Vinh Khuong & Anh Huu Tuan Le, 2024, "Annual report readability and financial reporting quality: the moderating role of information asymmetry," International Journal of Accounting & Information Management, Emerald Group Publishing Limited, volume 33, issue 1, pages 241-261, December, DOI: 10.1108/IJAIM-06-2024-0192.
• Pradip Banerjee & Soumya G. Deb, 2024, "Working capital management in competitive market: empirical insights," International Journal of Managerial Finance, Emerald Group Publishing Limited, volume 21, issue 1, pages 21-45, June, DOI: 10.1108/IJMF-01-2024-0019.
• Ting He & Kenneth Zheng, 2024, "Rational expectations tests on financial analysts’ cash flow forecasts," International Journal of Managerial Finance, Emerald Group Publishing Limited, volume 21, issue 2, pages 606-638, November, DOI: 10.1108/IJMF-03-2024-0162.
• Jinglin Jiang & Weiwei Wang, 2024, "Nonfinancial 8-K disclosures and individual investors' trading during earnings announcement window," International Journal of Managerial Finance, Emerald Group Publishing Limited, volume 21, issue 1, pages 218-249, August, DOI: 10.1108/IJMF-07-2023-0341.
• Eric Owusu Boahen & Emmanuel Constantine Mamatzakis, 2024, "The moderating role of firms’ litigation environment on the association between gender diversity and financial reporting quality," International Journal of Managerial Finance, Emerald Group Publishing Limited, volume 21, issue 2, pages 546-583, December, DOI: 10.1108/IJMF-10-2023-0533.
• 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.
• Widad Benzine, 2024, "Evaluating the Reality and Prospects of IPSAS Implementation in Algeria," Finance, Accounting and Business Analysis, Academic Publishing UNWE, volume 6, issue 2, pages 120-135, December.
• Catalin Robert Mos, 2024, "Economic policy uncertainty, financial reporting quality, and accounting enforcement: International evidence," Finance, Accounting and Business Analysis, Academic Publishing UNWE, volume 6, issue 2, pages 159-179, December.
• Dwi Septa Aryani & Crystha Armereo, 2024, "Tax Avoidance of Companies in The Sri Kehati Index," Finance, Accounting and Business Analysis, Academic Publishing UNWE, volume 6, issue 2, pages 99-108, December.
• Dolores Guerrero-Baena, M. & Castilla-Polo, Francisca & Rodríguez-Gutiérrez, Pablo, 2024, "What are the main drivers of SMEs? production of sustainability reports?," Small Business International Review, Asociación Española de Contabilidad y Administración de Empresas - AECA, volume 8, issue 1, pages 617-617, May, DOI: 10.26784/sbir.v8i1.617.
• Hüseyin Mert & Haluk Mert & Didem Özçelik, 2024, "Comparative Analysis of Tax Procedure Law, Turkish Financial Reporting Standards for Large and Medium-Sized Enterprises (FRS), and TAS 2 Regarding Elements That Form The Costs In Inventories," Journal of Finance Letters (Maliye ve Finans Yazıları), Maliye ve Finans Yazıları Yayıncılık Ltd. Şti., volume 39, issue 121, pages 1-17, April, DOI: https://doi.org/10.33203/mfy.142080.
• Nevber Zeynep Eroğlu, 2024, "Evaluation of The Concept of Doubtful Receivables According to Accounting and Law," Journal of Finance Letters (Maliye ve Finans Yazıları), Maliye ve Finans Yazıları Yayıncılık Ltd. Şti., volume 39, issue 121, pages 119-127, April, DOI: https://doi.org/10.33203/mfy.134741.
• Serpil Sevimli Deniz, 2024, "The Role of Technological Solutions in the Workload and Job Stress of Accounting Professionals," Journal of Finance Letters (Maliye ve Finans Yazıları), Maliye ve Finans Yazıları Yayıncılık Ltd. Şti., volume 39, issue 122, pages 187-203, October, DOI: https://doi.org/10.33203/mfy.151108.
• John M. Barrios & Thomas G. Wollmann, 2024, "A New Era of Midnight Mergers: Antitrust Risk and Investor Disclosures," American Economic Journal: Microeconomics, American Economic Association, volume 16, issue 4, pages 77-111, November, DOI: 10.1257/mic.20220064.
• Adrian ISIP, 2024, "Outsourcing Of Accounting Services In Digital Age," Eastern European Journal for Regional Studies (EEJRS), Center for Studies in European Integration (CSEI), Academy of Economic Studies of Moldova (ASEM), volume 10, issue 2, pages 43-61, December, DOI: https://doi.org/10.53486/2537-6179..
• Aurelia ȘTEFĂNESCU & Ileana Cosmina PITULICE, 2024, "Accounting Practices Related to the Banking Industry. Network Settlements," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 4, issue 12, pages 16-25, December , DOI: 10.37945/cbr.2023.12.03.
• Robert-Aurelian ȘOVA & Adriana Florina POPA, 2024, "Exploitation of the Effect of Services Diversification in the Process of Maintaining the Attractivity and Resilience of the Accounting Profession," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 4, issue 12, pages 2-5, December , DOI: 10.37945/cbr.2023.12.01.
• Cristina NICOLAESCU & Monica BIJA, 2024, "Accounting and Tax Treatment of Adjustments for Depreciations or Losses of Value," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 4, issue 12, pages 26-35, December , DOI: 10.37945/cbr.2023.12.04.
• Bogdan Cosmin GOMOI, 2024, "Dynamics of the Main Indicators Correlated to the Cycles of Operations at an Entity’s Level," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 4, issue 12, pages 36-44, December , DOI: 10.37945/cbr.2023.12.05.
• Lucian CERNUȘCA, 2024, "New Regulations Regarding the Taxation of Incomes from Renting Real Estate in 2024," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 4, issue 12, pages 54-63, December , DOI: 10.37945/cbr.2023.12.07.
• Gabriela ANGHEL (CONSTANTIN) & Cristina-Elena POENARU (FLOREA), 2024, "The Relationship Between Tax Pressure and Economic Crime," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 4, issue 12, pages 6-15, December , DOI: 10.37945/cbr.2023.12.02.
• Elena STĂNCIULESCU & Mihai VUȚĂ & Maria Teodora VUȚĂ, 2024, "Romania’s Circular Economy Strategy, Challenges for the Accountancy Profession," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 10, pages 18-27, October, DOI: 10.37945/cbr.2024.10.03.
• Liviu Marian MATAC & Florentina PANTAZI & Paul-Tiberius COMAN & Maria BOLBOCEANU, 2024, "The Role of Expert Accountants in Ensuring Regulatory Compliance with Corporate Sustainability Reporting in the European Union," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 10, pages 2-6, October, DOI: 10.37945/cbr.2024.10.01.
• Bogdan Cosmin GOMOI, 2024, "Financial Management and Analysis Features at Operating Cycle Level," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 10, pages 28-40, October, DOI: 10.37945/cbr.2024.10.04.
• Lucian CERNUȘCA, 2024, "Redirecting Amounts from Tax Owed by Companies for Sponsorships," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 10, pages 41-49, October, DOI: 10.37945/cbr.2024.10.05.
• Mary PHIRI & Newman WADESANGO, 2024, "Assessing the Influence of Green Accounting Practices on Mining Companies’ Financial Outcomes," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 10, pages 50-63, October, DOI: 10.37945/cbr.2024.10.06.
• Claudia-Florina BOTAR, 2024, "The Impact of “Troubled Times” on Economic and Financial Legislation in Romania," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 10, pages 7-17, October, DOI: 10.37945/cbr.2024.10.02.
• Bogdan Cosmin GOMOI, 2024, "Determining and Interpreting the Key Financial Indicators in an Audiovisual Organization," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 11, pages 19-28, November, DOI: 10.37945/cbr.2024.11.03.
• Florinel Marian SGÂRDEA & Liviu Marian MATAC & Maria BOLBOCEANU & Paul-Tiberius COMAN, 2024, "The Strategic Role of Accountants in Promoting Sustainability: An Integrated Approach for Competitive Advantage," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 11, pages 2-10, November, DOI: 10.37945/cbr.2024.11.01.
• Lucian CERNUȘCA, 2024, "Clarifications on the Taxation of Micro-enterprises’ Income in the Context of the Amendment to the Methodological Norms for the Application of the Fiscal Code," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 11, pages 36-46, November, DOI: 10.37945/cbr.2024.11.05.
• Munashe T. ZIYAMBI & Newman WADESANGO, 2024, "Implementation of Pension Funds Survival Strategies in a Hyperinflationary Economy. A Case of Pepukai Assurance Company," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 11, pages 58-73, November, DOI: 10.37945/cbr.2024.11.07.
• Delia DAVID & Eugen DELIMAN & Marius F. DRĂGĂNESCU & Andrea ONDREIOV, 2024, "Theoretical and Practical Considerations Regarding the Accounting and Tax Treatment of Factoring Operations in Romania," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 1, pages 11-16, January, DOI: 10.37945/cbr.2024.01.02.
• Bogdan Cosmin GOMOI, 2024, "Diagnosis of Financial Position and Performances in the Context of Manufacturing with Local Characteristics," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 1, pages 17-30, January, DOI: 10.37945/cbr.2024.01.03.
• Adriana Florina POPA & Gabriel Viorel RAITA, 2024, "Methods of Fraud and Tax Evasion by Breaching the Accounting and Fiscal Rules – Jurisprudence," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 1, pages 2-10, January, DOI: 10.37945/cbr.2024.01.01.
• Gabriela ANGHEL (CONSTANTIN) & Cristina-Elena POENARU (FLOREA), 2024, "The Relationship Between Tax Pressure and Economic Crime," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 1, pages 49-58, January, DOI: 10.37945/cbr.2024.01.06.
• Claudia-Florina BOTAR, 2024, "Bibliometric Analysis of Cloud Accounting Phenomenon (I)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 2, pages 1-13, February, DOI: 10.37945/cbr.2024.02.01.
• Ioan MINDA, 2024, "Forensic Accounting, a Viable Solution for Economic Security," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 2, pages 23-28, February, DOI: 10.37945/cbr.2024.02.03.
• Elena STĂNCIULESCU, 2024, "Guarantee-Return System for Nonreusable Primary Packaging," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 2, pages 29-37, February, DOI: 10.37945/cbr.2024.02.04.
• Lucian CERNUȘCA, 2024, "Taxing the Incomes Obtained by Expert Accountants and Licensed Accountants Within Their Own Accounting Offices," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 2, pages 48-57, February, DOI: 10.37945/cbr.2024.02.06.
• Claudia-Florina BOTAR, 2024, "Bibliometric Analysis of Cloud Accounting Phenomenon (II)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 3, pages 1-15, March, DOI: 10.37945/cbr.2024.03.01.
• Nicolae BOBIȚAN & Diana DUMITRESCU, 2024, "Forensic Accounting: The Emergence and Evolution of a Profession," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 3, pages 16-24, March, DOI: 10.37945/cbr.2024.03.02.
• Diana-Gabriela POHAȚĂ, 2024, "Rules for the Transition from the Income Taxation System of Micro-Enterprises to the Profit Tax," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 3, pages 50-61, March, DOI: 10.37945/cbr.2024.03.06.
• Elena STĂNCIULESCU, 2024, "E-Commerce Activities Carried Out by Natural Persons. Accounting and Tax Treatment," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 4, pages 15-26, April, DOI: 10.37945/cbr.2024.04.02.
• Adrian GROȘANU & Melinda-Timea FÜLÖP & Nicolae MĂGDAȘ, 2024, "Ethical Dilemmas in Digital Accounting: A Comprehensive Literature Review," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 4, pages 56-67, April, DOI: 10.37945/cbr.2024.04.06.
• Sunday OTUYA, 2024, "Effect of Audit Market Concentration on Pricing and Audit Quality. Evidence from an Emerging Economy," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 5, pages 71-80, May, DOI: 10.37945/cbr.2024.05.07.
• Claudia-Florina BOTAR, 2024, "Bibliometric Analysis of Cloud Accounting Phenomenon (I)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 6, pages 41-53, June, DOI: 10.37945/cbr.2024.06.05.
• Claudia-Florina BOTAR, 2024, "Bibliometric Analysis of Cloud Accounting Phenomenon (II)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 7, pages 36-50, July, DOI: 10.37945/cbr.2024.07.05.
• Bogdan Cosmin GOMOI, 2024, "Particularities of Accounting and of Valuating the Financial Reporting Informational Content for a Fitness Center," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 7, pages 6-17, July, DOI: 10.37945/cbr.2024.07.02.
• Newman WADESANGO & Nasoma DAVID & Lovemore SITSHA, 2024, "Effectiveness of Auditor’s Report as a Medium of Communication to Reduce the Level of the Audit Expectation Gap of Amon Chartered Accountants," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 7, pages 62-73, July, DOI: 10.37945/cbr.2024.07.07.
• Ani STOYKOVA, 2024, "AI in Accounting: Insights from a Bibliometric Analysis," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 8, pages 56-71, August, DOI: 10.37945/cbr.2024.08.07.
• Cristina NICOLAESCU & Monica VERESS, 2024, "Theoretical and Practical Aspects Regarding the Accounting Treatment of Brands/Marks as Intangible Assets," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 9, pages 2-10, September, DOI: 10.37945/cbr.2024.09.01.
• Kawtar BENKIRANE & Khadija BENAZZI, 2024, "Perception of the Importance of Internal Audit Effectiveness and Its Impact on Organizational Performance in Public Enterprises: Empirical Evidence from Morocco," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 9, pages 65-81, September, DOI: 10.37945/cbr.2024.09.07.
• Oana-Letiția Cătuțoiu & Mariana Man, 2024, "Considerations Regarding The Contribution Of Smes From The S-W Oltenia Region To The Economic Development Of Romania," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 52, pages 18-27, July.
• Attila Szora TAMAȘ & Ramona-Ionela HARAGUȘ & Attila Szora TAMAȘ & Alin IRIMIA, 2024, "Current Tax Risk in Romania and Possible Remedies," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 26, pages 28-45, November.
• Ramona-Ionela HARAGUȘ & Attila Szora TAMAȘ & Gabriel Szora TAMAȘ, 2024, "Instruments on Tax Compliance in the Romanian Digital Systems," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 26, pages 80-95, November.
• Ana - Maria Parascan Ph. D Student, 2024, "The Performance And Earnings Management Association In The Romanian Capital Market," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 42, pages 105-112, April.
• Quang Linh HUYNH & Van Kha NGUYEN, 2024, "Managerial accounting system between corporate governance and knowledge management," Access Journal, Access Press Publishing House, volume 5, issue 2, pages 306-320, February, DOI: 10.46656/access.2024.5.2(8).
• Mihaela ÅžTEFAN-HINT & Andreea MARIN-PANTELESCU & Teodora Maria SUCIU, 2024, "Structures Specific To The Income And Expenditure Budget: A Case Study," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 26, pages 1-11.
• Sorinel CÄ‚PUÅžNEANU & Bogdan IonuÈ› STOLOJESCU & Alina-Georgiana SOLOMON & Ileana-Sorina RAKOÅž, 2024, "Activity-Based Costing (Abc) Model For Romanian Public Higher Education Institutions," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 26, pages 1-15.
• DONÈšU Adelina - Nicoleta, 2024, "Blockchain Technologyand The Accounting Profession.A Structured Literature Review.," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 26, pages 1-1.
• Dhouha Bouaziz, 2024, "Does the CEO's Entrenchment Affect the Financial Communication Quality? Empirical Evidence from France," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 23, issue 1, pages 107-133, January.
• Christianna Chimonaki & Stelios Papadakis & Christos Lemonakis, 2024, "Environmental, Social, Governance and Gen-der Diversity Under the Adoption of European Directive 2014/95/EU," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 23, issue 1, pages 162-188, January.
• Japhet Imhanzenobe & Olusegun Vincent & Olalekan Aworinde, 2024, "IFRS Adoption and The Value-Relevance of Financial Statements Figures in Nigeria," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 23, issue 1, pages 189-214, January.
• Rachael Modupe Gbadamosi & Ezekiel Alade, 2024, "Auditors' Characteristics and Timeliness of Listed Family-Owned Firms in Nigeria," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 23, issue 1, pages 215-236, January.
• Bojan Malchev & Atanasko Atanasovski & Marina Trpeska, 2024, "Intellectual Capital: A Key Driver of Financial Performance in The Macedonian Banking Industry," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 23, issue 1, pages 237-260, January.
• Iuliana-Madalina Petrica (Papuc) & Chirata Caraiani & Camelia Iuliana Lungu & Liana-Elena Anica-Popa, 2024, "The Interconnectivity of ESG Research Within the Realm of Sustainability: A Bibliometric Analysis," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 23, issue 1, pages 261-290, January.
• Olfa Ben Salah, 2024, "Analyzing the Causal Relationship Between Tax Avoidance and Earnings Management: Evidence from The STOXX Europe 600 Index," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 23, issue 1, pages 29-49, January.
• Costel Istrate, 2024, "Accounting and Taxation in Romania: From Connection to Disconnection?," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 23, issue 1, pages 5-28, January.
• Georgiana Burlacu & Ioan-Bogdan Robu, 2024, "Analysis of Accruals Earnings Management Using the Jones Model. The Case of Romania Listed Companies," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 23, issue 1, pages 50-75, January.
• Fadi Alkaraan & Mohammad Albahloul & Tony Abdoush & Mahmoud Elmarzouky & Nadia Gulko, 2024, "Big Four Rhetorical Strategies: Carillion's Collapse," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 23, issue 2, pages 295-316, June.
• Sameh Kobbi-Fakhfakh & Nesrine Belguith, 2024, "Firm Characteristics and Compliance with IFRS 15 Mandatory Disclosures: Evidence from French Firms," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 23, issue 2, pages 317-338, June.
• Gabriel Jinga & Madalina Dumitru & Elena-Mariana Glavan & Gabriel Radu, 2024, "Eco-Efficiency Measures in The Leather Industry. An Educational Case," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 23, issue 2, pages 365-380, June.
• Fatma Bougacha & Mouna Guedrib, 2024, "Corporate Tax Avoidance and Firm Risk: What Role Does Firm Performance Play?," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 23, issue 2, pages 381-411, June.
• Andreea Madalina Bojan & Camelia Iuliana Lungu & Chirata Caraiani, 2024, "Mapping the Research on Corporate Governance in Sensitive Industries," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 23, issue 2, pages 412-445, June.
• Maria-Silvia Fota & Nicoleta-Elena Cristea & Alexandru Ureche & Nadia Albu, 2024, "Accountants' Competencies for Sustainability Reporting: An Exploratory Study," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 23, issue 2, pages 446-460, June.
• Feten Arfaoui-Masmoudi & Sourour Hazami-Ammar, 2024, "Introduction for The Special Section On "Inclusive, Circular, And Technological Transformations in Financial Accounting: Challenges and Opportunities for Organizations and Stakeholders"," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 23, issue 3, pages 474-482, September.
• Amel Chatti & Salma Dammak Ayadi & Maher Jeriji, 2024, "IPSAS Adoption in African Countries: Talking or Walking the Talk," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 23, issue 3, pages 530-550, September.
• Hejer Khaldi & Feten Hamama, 2024, "Value Relevance of Accounting Information in Uncertain Economic Policy Context: Evidence from Tunisia," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 23, issue 3, pages 570-595, September.
• Catalin Mos, 2024, "Uncertainty, Financial Reporting Quality and Accounting Enforcement: Evidence from The European Union," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 23, issue 3, pages 616-642, September.
• Abdullah Alhadadi, 2024, "Determinants of Audit Report Delay: Further Evidence from Saudi Arabia," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 23, issue 4, pages 668-694, December.
• Kwaku Kyei Gyamerah & Sylvia Agyeman Addai & Abass Sagoe, 2024, "Antecedents and Consequences of Accounting Information System Utilization: Evidence from Firms in Emerging Markets," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 23, issue 4, pages 695-717, December.
• Abdelaziz Boumakhlouf & Mahmoud Kebieche, 2024, "Comparative Analysis of The Perceived Qualitative Characteristics of Accounting Information Under IFRS. Evidence from Algeria," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 23, issue 4, pages 718-739, December.
• Akhilesh Chandra & Charles F. Malone, 2024, "State of The Dotcom-Era Accounting Information Systems (AIS) Faculty and Implications for The Artificial Intelligence (AI)-Era," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 23, issue 4, pages 740-792, December.
• Denis Adrian Levanti & Aurelia Stefanescu & Ileana Cosmina Pitulice, 2024, "Perception of The Stakeholders of The Romanian Banking System on The Adequacy of Current Accounting Regulation," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 23, issue 4, pages 793-825, December.
• Alexey Litvinenko, 2024, "Using Combined Accrual and Cash Ratio Analysis to Determine Pre-Bankruptcy Status," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 23, issue 4, pages 826-869, December.
• Mawuéna OHOUGBEGNON & Tsotso KOUEVI, 2024, "Retour sur les difficultés d’appropriation d’un progiciel de gestion comptable et son abandon dans une PME : Une analyse à travers la théorie de la traduction et du cadre théorique de la stratégie d’acteurs," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 5, issue 10, pages 598-613.
• Ayoub MASSIKI & Olaya METWALLI & Omar KHARBOUCH & Brahim DINAR, 2024, "La finance islamique et sa contribution pour le financement des PME marocaines," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 5, issue 11, pages 283-304.
• Afafe HERTOUCH & Mustapha ACHIBANE, 2024, "Internal Control Practices in Moroccan Banks: A Quantitative Study of Effectiveness, Compliance, and Risk Management," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 5, issue 11, pages 490-507.
• Séka Laurent YAPI & Kouadio Evariste KOUASSI & Gobou Sié Jacques AKPA, 2024, "Effet des pratiques de la gestion des ressources humaines sur la performance financière des entreprises ivoiriennes," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 5, issue 11, pages 69-87.
• Youssef Boulbaroud & Mohamed Yassine EL HADDAD, 2024, "Impact des Caractéristiques du Comité d’Audit sur la Performance Financière des Entreprises Non Financières Cotées à la Bourse de Casablanca," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 5, issue 12, pages 104-122.
• Chaymae EL KORCHI & Mohamed AKHLAFFOU, 2024, "Analyse empirique d'implantation des pratiques du contrôle de gestion au sein des établissements publics au Maroc," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 5, issue 12, pages 669-686.
• Myriem ZINE EL ABIDINE & Zouhair HAJJI & Abdelali BOUHMALA, 2024, "The public-private partnership; complementarity alternative to the development of the health system and social protection - case of the purchase of dialysis," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 5, issue 1, pages 132-146.
• Rayhana WAHBI & Lotfi BENAZZOU, 2024, "Result based-budgeting in public sector: Literature Review," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 5, issue 1, pages 174-183.
• Samira BOUNID & Mourad EL HAMMOUTI, 2024, "Gestion des parties prenantes, un élément décisif au service du déploiement d’une stratégie environnementale proactive au sein d’une entreprise," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 5, issue 2, pages 585-599.
• Mohammed KHAOUJA, 2024, "Contribution de la gestion des connaissances a la compétitivité de l’entreprise marocaine : étude empirique," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 5, issue 3, pages 437-454.
• Hafsa LEMSIEH & Ibtissam ABARAR, 2024, "L'intelligence artificielle au service de l'entrepreneuriat digital : aspects clés pour une transformation digitale réussie : Approche théorique," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 5, issue 3, pages 522-535.
• Jacques KAMBALE KAVUTIRWA, 2024, "Qualité perçue du système d’information comptable dans les petites et moyennes entreprises de la province du Nord-Kivu en République Démocratique du Congo," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 5, issue 4, pages 20-42.
• Aguynis NINYUM POUOMOGNE & Cybele Sorielle EWANE & Samuel Roland MAKANI & Maimouna NGOUNGOURE MONTA, 2024, "Réformes des systèmes comptables en Afrique sub-saharienne : quel apport du SYSCOHADA révisé pour la croissance des PME au Cameroun ?," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 5, issue 5, pages 405-418.
• Jacques KAMBALE KAVUTIRWA, 2024, "Traits personnels des dirigeants et information comptable dans la prise des décisions au sein des petites et moyennes entreprises de la ville de Goma en République Démocratique du Congo," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 5, issue 5, pages 46-67.
• Mehdi DIFADI & Allal Alain DIFADI, 2024, "Etude comparative des systèmes comptables dans les pays de l’Union du Maghreb Arabe (UMA)," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 5, issue 6, pages 226-259.
• Asmae LAAOUJ & Mohammed ATMANI, 2024, "Évolution du discours pédagogique dans les universités marocaines : impact des interactions en ligne sur la co-construction du savoir," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 5, issue 7, pages 332-341.
• Mounir BELLARI, 2024, "Les particularités de la gestion comptable des résultats dans les entreprises marocaines : Etude exploratoire," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 5, issue 7, pages 413-432.
• Rajae ROUIJEL, 2024, "La finance verte : quel changement éventuel de l’information comptable et financière ?," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 5, issue 7, pages 619-631.
• Mouna BOUDRIBILA & Abdelkbir ELOUIDANI, 2024, "Le rôle du tableau de bord financier dans la gestion des coûts cachés," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 5, issue 8, pages 58-77.
• Moubarak EL HIJAZI & Lahoussine ELKTIRI, 2024, "Le contrôle de gestion dans la grande distribution : Conception d’un système de pilotage de la performance commerciale," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 5, issue 9, pages 121-146.
• Kawtar AL MAGHRIBI, 2024, "La contribution du contrôle de gestion à l’amélioration de la performance des Établissements et Entreprises Publics (EEP) au Maroc," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 5, issue 9, pages 378-398.
• Hassan BASSIDI & Mona HIDA, 2024, "Relevance of firms’ voluntary information disclosure: Case of the companies listed on the Casablanca stock exchange," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 5, issue 9, pages 647-666.
• Jinzhi Lu & Pingyang Gao, 2024, "A Theory of Investors' Disclosure," Papers, arXiv.org, number 2404.07630, Apr, revised Nov 2025.
• Oana-Cristina STOICA & Liliana IONESCU-FELEAGA, 2024, "A Qualitative Approach Regarding the Impact of Digitalization and Automation on the Accounting and Auditing Profession," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 22, issue 176, pages 742-757, October.
• Ovidiu Constantin BUNGET & Alin-Constantin DUMITRESCU & Valentin BURCA & Oana BOGDAN & Mario-Alexandru SOCATIU, 2024, "Comparative Analysis Regarding the Sustainability Reporting Practice in Romania at the Level of Sustainability Reports," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 22, issue 176, pages 769-782, October.
• Laura-Eugenia-Lavinia BARNA, 2024, "ERP Systems - Reliable Tools in Corporate Reporting of Organizations," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 22, issue 176, pages 783-790, October.
• Catalin MOS, 2024, "Economic Policy Uncertainty, Financial Reporting Quality, and Audit Fees: Examining the Role of Industry Characteristics and International Accounting Standards," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 22, issue 176, pages 791-802, October.
• Ghorbani Baravati, Negin & Pourheidari, Omid & Khodamipour, Ahmad, 2024, "Investigating the Impact of Real Earnings Smoothing on the Company\'s Labour Investment Efficiency (in Persian)," The Journal of Planning and Budgeting (٠صلنامه برنامه ریزی Ùˆ بودجه), Institute for Management and Planning studies, volume 29, issue 1, pages 105-134, May.
• Tavakoli, Amir Hossein & Jafari, Mahdi & emadi, sayed javad, 2024, "The Interaction Effect of Audit Committee and Gender Diversity on The Quality of Financial Reporting (in Persian)," The Journal of Planning and Budgeting (٠صلنامه برنامه ریزی Ùˆ بودجه), Institute for Management and Planning studies, volume 29, issue 2, pages 123-142, August.
• Ivo Mijoc & Ivana Dropulic & Adriana Galant, 2024, "Analysis Of Skills For The Accounting Manager Profession: The Perspective Of Employers, Accountants And Students In Croatia," Economic Thought and Practice, Department of Economics and Business, University of Dubrovnik, volume 33, issue 1, pages 271-295, june, DOI: 10.17818/EMIP/2024/1.13.
• MichaÅ‚ Comporek & Iryna Shchyrba, 2024, "Assessing The Impact Of The Sars-Cov-2 Pandemic On Earnings Management Behaviour In Poland," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", volume 10, issue 1, DOI: 10.30525/2256-0742/2024-10-1-1-10.
• Yuliia Klius & Maryna Melnik2 & Denys Fomenko, 2024, "The Role Of The Accounting Aspect Of Innovative Activities Of Regional Enterprises In Ensuring Their Economic Sustainability," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", volume 10, issue 1, DOI: 10.30525/2256-0742/2024-10-1-105-11.
• Ahmad A. Toumeh & Maha D. Ayoush, 2024, "Does Ethical Leadership Constraint Earnings Management Practices? A Systematic Literature Review and Content Analysis," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 4, pages 130-143.
• Putu Yudha Asteria Putri & Iwan Triyuwono & Bambang Hariadi & Lilik Purwanti, 2024, "Deconstruction of Management Control Systems and the Role of Culture in Traditional Banking Institutions," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 5, pages 25-41.
• Mustapha Jamiu & Norfadzilah Rashid & Ishaq Ahmed Mohammed, 2024, "Do Audit Committee Attributes Impact Firm Performance: Evidence from the Nigerian Stock Exchange," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 7, pages 105-118.
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