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

2023

• 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.
• 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(0x63813638), March.
• 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(0x62c2c310), March.
• 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(0x63d0c168), March.
• 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(0x629dddb0), March.
• 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(0x633669b8), March.
• 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".
• Christopher J. Barnes & Gaurav Gupta & Andrew C. Spieler, 2023, "Working Capital Measures and Metrics," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 4, in: H Kent Baker & Greg Filbeck & Tom Barkley, "WORKING CAPITAL MANAGEMENT Concepts and Strategies".
• Halil Kiymaz, 2023, "Impact of Working Capital Management on Firm Profitability and Performance," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 5, in: H Kent Baker & Greg Filbeck & Tom Barkley, "WORKING CAPITAL MANAGEMENT Concepts and Strategies".
• Grzegorz Michalski, 2023, "Cash Management and Models," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 6, in: H Kent Baker & Greg Filbeck & Tom Barkley, "WORKING CAPITAL MANAGEMENT Concepts and Strategies".
• Muris Hadzic, 2023, "Cash Forecasting," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 7, in: H Kent Baker & Greg Filbeck & Tom Barkley, "WORKING CAPITAL MANAGEMENT Concepts and Strategies".
• Benjamin Aguilar & Michael Pain & Andrew C. Spieler, 2023, "Investing Surplus Cash and Short-Term Borrowing," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 8, in: H Kent Baker & Greg Filbeck & Tom Barkley, "WORKING CAPITAL MANAGEMENT Concepts and Strategies".
• Octavian Ionici & Casey Evans, 2023, "Cash Management and Fraud Prevention," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 9, in: H Kent Baker & Greg Filbeck & Tom Barkley, "WORKING CAPITAL MANAGEMENT Concepts and Strategies".
• Tony Calenda, 2023, "Managing Banking Relationships," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 10, in: H Kent Baker & Greg Filbeck & Tom Barkley, "WORKING CAPITAL MANAGEMENT Concepts and Strategies".
• Hunter Holzhauer, 2023, "Accounts Receivable Management," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 11, in: H Kent Baker & Greg Filbeck & Tom Barkley, "WORKING CAPITAL MANAGEMENT Concepts and Strategies".
• Grzegorz Michalski, 2023, "Inventory Management," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 12, in: H Kent Baker & Greg Filbeck & Tom Barkley, "WORKING CAPITAL MANAGEMENT Concepts and Strategies".
• David A. Burnie & Adri de Ridder, 2023, "Accounts Payable Management," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 13, in: H Kent Baker & Greg Filbeck & Tom Barkley, "WORKING CAPITAL MANAGEMENT Concepts and Strategies".
• Ozgur S. Ince, 2023, "Linkages Across Firms in the Supply Chain," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 14, in: H Kent Baker & Greg Filbeck & Tom Barkley, "WORKING CAPITAL MANAGEMENT Concepts and Strategies".
• Kelly E. Carter, 2023, "Payment Processing," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 15, in: H Kent Baker & Greg Filbeck & Tom Barkley, "WORKING CAPITAL MANAGEMENT Concepts and Strategies".
• Robert Karpowicz & Patrick J. Griffin & Andrew C. Spieler, 2023, "Industry Differences in Working Capital Management," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 16, in: H Kent Baker & Greg Filbeck & Tom Barkley, "WORKING CAPITAL MANAGEMENT Concepts and Strategies".
• Satish Kumar & Harsh Pratap Singh, 2023, "Working Capital Management in Developing Countries," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 17, in: H Kent Baker & Greg Filbeck & Tom Barkley, "WORKING CAPITAL MANAGEMENT Concepts and Strategies".
• Halil Kiymaz & Samina Haque & Ahmed Abir Choudhury, 2023, "Working Capital Management in an International Context," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 18, in: H Kent Baker & Greg Filbeck & Tom Barkley, "WORKING CAPITAL MANAGEMENT Concepts and Strategies".
• Svetlana Petrova, 2023, "Information Technology and Working Capital Management," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 19, in: H Kent Baker & Greg Filbeck & Tom Barkley, "WORKING CAPITAL MANAGEMENT Concepts and Strategies".
• Maximillian Hill & Kristin Kalish & Joseph Monts, 2023, "Enterprise Risk Management," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 20, in: H Kent Baker & Greg Filbeck & Tom Barkley, "WORKING CAPITAL MANAGEMENT Concepts and Strategies".
• Dianna Preece, 2023, "Trends in Working Capital Management," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 21, in: H Kent Baker & Greg Filbeck & Tom Barkley, "WORKING CAPITAL MANAGEMENT Concepts and Strategies".
• Silvia Angilella & Sebastiano Mazzù & Maria Rosaria Pappalardo, 2023, "Corporate Governance’s Characteristics and Financial Performance in the Innovative SMEs," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 1, in: Emilios Galariotis & Alexandros Garefalakis & Christos Lemonakis & Marios Menexiadis & Constantin Zo, "Governance and Financial Performance Current Trends and Perspectives".
• George Alexopoulos & Alexandros Garefalakis & Eirini Stavropoulou & Konstantinos Spinthiropoulos, 2023, "Ownership and Governance of State-Owned Enterprises: A Compendium of National Practices," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 2, in: Emilios Galariotis & Alexandros Garefalakis & Christos Lemonakis & Marios Menexiadis & Constantin Zo, "Governance and Financial Performance Current Trends and Perspectives".
• Christos Lemonakis, 2023, "New Corporate Governance Law in Greece: Key Elements and Analysis," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 3, in: Emilios Galariotis & Alexandros Garefalakis & Christos Lemonakis & Marios Menexiadis & Constantin Zo, "Governance and Financial Performance Current Trends and Perspectives".
• Menexiadis Marios, 2023, "Corporate Governance and Agency Problems," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 4, in: Emilios Galariotis & Alexandros Garefalakis & Christos Lemonakis & Marios Menexiadis & Constantin Zo, "Governance and Financial Performance Current Trends and Perspectives".
• Nektarios Gavrilakis & Christos Floros & Emilios Galariotis, 2023, "Corporate Governance Gender Equality and Firm Financial Performance: The Case of Euronext 100 Index," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 5, in: Emilios Galariotis & Alexandros Garefalakis & Christos Lemonakis & Marios Menexiadis & Constantin Zo, "Governance and Financial Performance Current Trends and Perspectives".
• Salwa Kessioui & Michalis Doumpos & Constantin Zopounidis, 2023, "A Bibliometric Overview of the State-of-the-Art in Bankruptcy Prediction Methods and Applications," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 6, in: Emilios Galariotis & Alexandros Garefalakis & Christos Lemonakis & Marios Menexiadis & Constantin Zo, "Governance and Financial Performance Current Trends and Perspectives".
• Ioannis Passas & Konstantina Ragazou & Panagiotis Giannopoulos & Paschalis Kagias, 2023, "CG and Viable Corporate Debt," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 7, in: Emilios Galariotis & Alexandros Garefalakis & Christos Lemonakis & Marios Menexiadis & Constantin Zo, "Governance and Financial Performance Current Trends and Perspectives".
• Maria Tragouda & Michalis Doumpos & Constantin Zopounidis, 2023, "Corporate Governance and Financial Fraud Detection," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 8, in: Emilios Galariotis & Alexandros Garefalakis & Christos Lemonakis & Marios Menexiadis & Constantin Zo, "Governance and Financial Performance Current Trends and Perspectives".
• Panagiotis Kyriakogkonas & Panagiotis Giannopoulos & Alexandros Garefalakis & Andreas Koutoupis, 2023, "Governance and Corporate Control around the World," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 9, in: Emilios Galariotis & Alexandros Garefalakis & Christos Lemonakis & Marios Menexiadis & Constantin Zo, "Governance and Financial Performance Current Trends and Perspectives".
• Manapol Ekkayokkaya & Krishna Paudyal & Poonyawat Sreesing, 2023, "Event Study Methods in Corporate Governance Studies," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 10, in: Emilios Galariotis & Alexandros Garefalakis & Christos Lemonakis & Marios Menexiadis & Constantin Zo, "Governance and Financial Performance Current Trends and Perspectives".
• Paschalis Kagias & Markos Kourgiantakis & Ioannis Passas & Konstantina Ragazou & Stauros Bakeas, 2023, "CG and Prosperous Investment Decisions — The Paradigm of Mergers and Acquisitions," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 11, in: Emilios Galariotis & Alexandros Garefalakis & Christos Lemonakis & Marios Menexiadis & Constantin Zo, "Governance and Financial Performance Current Trends and Perspectives".
• Eichfelder, Sebastian & Knaisch, Jonas & Schneider, Kerstin, 2023, "How does bonus depreciation affect real investment? Effect size, asset structure, and tax planning," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 278.
• Christensen, Dane M. & Jin, Hengda & Lee, Joshua A. & Sridharan, Suhas A. & Wellman, Laura A., 2023, "Corporate political activism and information transfers," Working Papers, The University of Chicago Booth School of Business, George J. Stigler Center for the Study of the Economy and the State, number 334.
• Metelytsia, Volodymyr, 2023, "Sustainability reporting as a tool for attracting investments for the green reconstruction of Ukraine's agibusiness," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, issue 3, pages 78-83, DOI: 10.32782/2786-8273/2023-3-13.
• Becker, Marco & Daube, Carl Heinz & Peskes, Markus & Reinking, Ernst, 2023, "Automatisierungsmöglichkeiten und -grenzen der Kreditorenbuchhaltung in Zeiten digitaler Transformation," EconStor Preprints, ZBW - Leibniz Information Centre for Economics, number 267786.
• Barak, Ronen E. & Aharon, Itzhak & Hatzor, Limor, 2023, "A Cross-Modality Anchoring Bias as a Possible Cognitive Explanation for the Discretionary Accruals Anomaly," EconStor Preprints, ZBW - Leibniz Information Centre for Economics, number 306142.
• Kostic, Natalija & Muthsam, Viktoria & Laux, Christian, 2023, "Accounting Changes and Enforcement of Bank Capital Requirements in a Crisis," VfS Annual Conference 2023 (Regensburg): Growth and the "sociale Frage", Verein für Socialpolitik / German Economic Association, number 277694.
• Comello, Stephen & Reichelstein, Julia & Reichelstein, Stefan, 2023, "Corporate carbon reporting: Improving transparency and accountability," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 23-026.
• Reichelstein, Stefan, 2023, "Carbon emission statements: Balance sheets and flow statements," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 23-065.
• Maria Niculescu & Alain Burlaud, 2023, "From non-financial disclosure to sustainability reporting: new challenges for financial analysts and auditors
  [De la déclaration non financière au reporting de durabilité : les nouveaux défis pour ," Working Papers, HAL, number halshs-04174530, Jul.
• Malik Abu Afifa & Isam Hamad Saleh, 2023, "Does Audit Quality Affect Companies’ Performance? Evidence From An Emerging Market," Ekonomski pregled, Hrvatsko društvo ekonomista (Croatian Society of Economists), volume 74, issue 2, pages 208-232, DOI: 10.32910/ep.74.2.2.
• Ana Rep & Sanja Sever Mališ & Mateja Brozović, 2023, "Povezanost Profitabilnosti I Zaduženosti S Razinom Objavljenih Informacija Srednjih I Velikih Poduzeća," Ekonomski pregled, Hrvatsko društvo ekonomista (Croatian Society of Economists), volume 74, issue 4, pages 585-611, DOI: 10.32910/ep.74.4.5.
• Hrvoje Perčević & Marina Ercegović, 2023, "Do The Effects Of The Fair Value Concept Appliance And Corresponding Deferred Taxes Strongly Affect The Company’S Financial Position And Performance? – Evidence From Croatian Companies From Real Secto," Ekonomski pregled, Hrvatsko društvo ekonomista (Croatian Society of Economists), volume 74, issue 5, pages 758-790, DOI: 10.32910/ep.74.5.5.
• Viorel-Costin Banta & Alin Banta & Sabin Alexandru Babeanu, 2023, "The Implications of Robotic Process Automation in the Automation of Economic Processes: A Case Study of Fruit Processing Factory," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 108-114, March, DOI: 10.33146/2307-9878-2023-1(99)-108-1.
• Mariia Gumenna-Derii, 2023, "Accounting of the Material Resources and Analysis of the Efficiency of Logistics Operations in Construction Industry," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 130-134, March, DOI: 10.33146/2307-9878-2023-1(99)-130-1.
• Nataliya Vnukova & Serhii Ostapchuk, 2023, "Financial Monitoring of the Accounting Services Sector According to International Standards: A New Challenge for the Accountant," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 17-25, March, DOI: 10.33146/2307-9878-2023-1(99)-17-25.
• Veronika Hanusych, 2023, "Natural Capital Disclosure for Integrated Reporting," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 26-30, March, DOI: 10.33146/2307-9878-2023-1(99)-26-30.
• Dmytro Kobets, 2023, "Development of Accounting: Challenges and Prospects in the Context of European Integration," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 31-37, March, DOI: 10.33146/2307-9878-2023-1(99)-31-37.
• Sinziana-Maria Rindasu & Ioan Dan Topor & Liliana Ionescu-Feleaga, 2023, "The Evolution of Management Accountants' Digital Skills in Industry 4.0: A Qualitative Approach," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 38-48, March, DOI: 10.33146/2307-9878-2023-1(99)-38-48.
• Nataliia Shevchuk, 2023, "Normative and Legal Regulation for Integrated Reporting," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 56-67, March, DOI: 10.33146/2307-9878-2023-1(99)-56-67.
• Serhii Holov, 2023, "Accounting & Reporting: On the Way to EU and NATO," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 16-22, June, DOI: 10.33146/2307-9878-2023-2(100)-16-2.
• Valerii Zhuk & Serhii Ostapchuk & Natalia Golub, 2023, "Causes and Consequences of the Formation and Development of the Institute of Professional Accountants," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 23-28, June, DOI: 10.33146/2307-9878-2023-2(100)-23-2.
• Viktoriia Makarovych, 2023, "The Constitutional Role of Accounting in Ensuring the Implementation of Innovative Activities of the Enterprise," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 29-37, June, DOI: 10.33146/2307-9878-2023-2(100)-29-3.
• Yevheniia Popko & Yuliia Shenderivska, 2023, "Accounting Professional Associations in Ukraine and Europe," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 38-46, June, DOI: 10.33146/2307-9878-2023-2(100)-38-4.
• Oleksandr Sherstiuk, 2023, "Accountant's Professional Judgment in the Implementation of Accounting Tasks," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 47-53, June, DOI: 10.33146/2307-9878-2023-2(100)-47-5.
• Mithaq Mahmood Al Kharousi & Bedoor Nasser Al Shukaili & Mohammed Muneerali Thottoli, 2023, "Students' Perceptions of Management Accounting and the Accounting Profession," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 5-15, June, DOI: 10.33146/2307-9878-2023-2(100)-5-15.
• Volodymyr Ivankov, 2023, "Public Funds as an Object of Forensic Economic Expertise," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 54-67, June, DOI: 10.33146/2307-9878-2023-2(100)-54-6.
• Mykhaylo Prodanchuk & Hanna Kovtseniuk, 2023, "Income Tax: Economic Essence as an Object of Accounting and Its Role in the Economy," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 92-100, June, DOI: 10.33146/2307-9878-2023-2(100)-92-1.
• Yevheniia Popko & Olha Lukova, 2023, "The Methodological Component of Improving the Assessment of Long-Term Debt as a Financial Instrument," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 12-20, September, DOI: 10.33146/2307-9878-2023-3(101)-12-2.
• Olena Tsiatkovska, 2023, "Evaluation as an Element of the Management of Non-Financial Assets of Public Sector Institutions," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 158-164, September, DOI: 10.33146/2307-9878-2023-3(101)-158-.
• Iryna Sadovska & Myroslava Kulynych & Kateryna Nahirska & Alla Fatenok-Tkachuk, 2023, "Budgeting Methodology in Relation to Management Reporting," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 21-27, September, DOI: 10.33146/2307-9878-2023-3(101)-21-2.
• Leonid Suk & Petro Suk, 2023, "The Use of Active-Passive Accounts in the Accounting of Transactions Involving Counterclaims," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 28-37, September, DOI: 10.33146/2307-9878-2023-3(101)-28-3.
• Olga Usatenko, 2023, "Fundamental Concepts of Integrated Reporting," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 38-44, September, DOI: 10.33146/2307-9878-2023-3(101)-38-4.
• Valeriia Fesenko & Nataliia Svichkar & Iryna Tiutchenko, 2023, "Accounting and Financial Models of Strategic Decision-Making in the Pricing Sphere," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 45-52, September, DOI: 10.33146/2307-9878-2023-3(101)-45-5.
• Valerii Zhuk & Yuliia Bezdushna & Nataliia Zhuk & Volodymyr Pavlenko, 2023, "Methodology of Expert and Accounting Assessment of Damage and Losses from the War in Ukraine," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 11-25, December, DOI: 10.33146/2307-9878-2023-4(102)-11-2.
• Serhii Ostapchuk & Lyudmyla Drymanova & Yulia Baranenko, 2023, "E-Accounting for Wood Products of Forestry in Ukraine: Problems and Ways of Improvement," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 26-38, December, DOI: 10.33146/2307-9878-2023-4(102)-26-3.
• Oleksandr Sherstiuk & Tetiana Demianenko, 2023, "Integrated Reporting in the Context of Information Support of Business Analysis," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 39-46, December, DOI: 10.33146/2307-9878-2023-4(102)-39-4.
• Yuliia Bila, 2023, "Bioenergy Assets as an Innovative Accounting Object: Definition and Recognition Criteria," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 5-10, December, DOI: 10.33146/2307-9878-2023-4(102)-5-10.
• Sherry Fang Li, 2023, "The Incidence Of Expectations Management In The Post-Regulation Fair Disclosure Period," Accounting & Taxation, The Institute for Business and Finance Research, volume 15, issue 1, pages 105-116.
• Stephanie Monteiro Miller & Aamer Sheikh, 2023, "New Evidence On The Substitution Between Accrual Earnings Management And Real Earnings Management In United States Firms," Accounting & Taxation, The Institute for Business and Finance Research, volume 15, issue 2, pages 1-14.
• Daniel Acheampong & Chrissann Ruehle & Tanya S. Benford, 2023, "Drivers Of Utility Viability And Sustainability: Do Nonfinancial Performance Measures Make A Difference?," Accounting & Taxation, The Institute for Business and Finance Research, volume 15, issue 1, pages 1-25.
• Margaret O’Reilly-Allen & Maria H. Sanchez, 2023, "We’Ve Been Cyber-Attacked: A Case Study On Cyber-Security," Accounting & Taxation, The Institute for Business and Finance Research, volume 15, issue 1, pages 117-127.
• Ashley Gangloff & Karen Schnatterly & Neal M. Snow & Patrick Wheeler & James Whitworth, 2023, "The Role Of Voluntarily Disclosed Information On Crowdfunding Success: Evidence From Kickstarter," Accounting & Taxation, The Institute for Business and Finance Research, volume 15, issue 2, pages 31-54.
• Sonia B. Dhaliwal & Dua Sohail & Keeley Hafer & Sehar Azam & Bryn Hafer, 2023, "Digitalization Of Tax Administration: A Review Of The Organization For Economic Co-Operation And Development (Oecd) Guidelines," Accounting & Taxation, The Institute for Business and Finance Research, volume 15, issue 1, pages 55-81.
• Devon Baranek & Nandini Chandar & Sherry Li, 2023, "What Was Lacking At Luckin? A Case Study Of Ethics And Fraud In A U.S. Listed Foreign Company," Accounting & Taxation, The Institute for Business and Finance Research, volume 15, issue 2, pages 73-89.
• Arianna Spina Pinello & Ernest Lee Puschaver, 2023, "Does Current Expected Credit Loss Accounting Reflect A Best Estimate? Time Series Evidence From Credit Loss Reporting," Accounting & Taxation, The Institute for Business and Finance Research, volume 15, issue 1, pages 83-103.
• Terrance Jalbert & Jonathan D. Stewart, 2023, "Time Value Of Money Teaching Tool Extensions: The Inclusion Of Growing Annuities," Business Education and Accreditation, The Institute for Business and Finance Research, volume 15, issue 1, pages 51-67.
• Burak Dolar, 2023, "Did U.S. Banks Manage Their Earnings In The Aftermath Of The 2007-2009 Financial Crisis? Evidence From The Post-Crisis Housing Market," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, volume 17, issue 1, pages 1-12.
• Hsiang-Tsai Chiang & Cheng-Chun Chao & Tzu-Yu Ou, 2023, "The Impact Of Board Composition And Ownership Structure On Innovation Performance: An Empirical Study In Taiwan’S Electronics Industry," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, volume 17, issue 1, pages 13-34.
• Yahn-Shir Chen & Kui-Ying Lin, 2023, "Size, Performance And Alliance: An Examination Of Market Segmentation And Market Structure," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, volume 17, issue 1, pages 71-92.
• Terrance Jalbert & Jonathan D. Stewart, 2023, "A Comprehensive Retirement Financial Planning Tool Una Herramienta Integral De Planificacion Financiera Para La Jubilacion," Revista Global de Negocios, The Institute for Business and Finance Research, volume 11, issue 1, pages 13-44.
• Terrance Jalbert & Jonathan D. Stewart, 2023, "A Comprehensive Retirement Financial Planning Tool Una Herramienta Integral De Planificacion Financiera Para La Jubilacion," Revista Global de Negocios, The Institute for Business and Finance Research, volume 14, issue 1, pages 13-44.
• Terrance Jalbert & Jonathan D. Stewart, 2023, "Time Value Of Money Teaching Tool Extensions: The Inclusion Of Growing Annuities Valor Temporal Del Dinero Extensiones De Las Herramientas De Ensenanza: La Inclusion De Las Anualidades Crecientes," Revista Internacional Administracion & Finanzas, The Institute for Business and Finance Research, volume 16, issue 1, pages 35-53.
• Viviana Lambreton Torres, 2023, "Predicción del fracaso empresarial utilizando métricas de flujo de efectivo," Remef - Revista Mexicana de Economía y Finanzas Nueva Época REMEF (The Mexican Journal of Economics and Finance), Instituto Mexicano de Ejecutivos de Finanzas, IMEF, volume 18, issue 3, pages 1-22, Julio - S.
• Elena Loredana DINU & Veronica GROSU, 2023, "Capitalizing on financial and non-financial information in substantiating the decisions," Romanian Journal of Economics, Institute of National Economy, volume 56, issue 1(65), pages 151-166, July.
• DELIS Fotis & DELIS Manthos & LAEVEN Luc & ONGENA Steven, 2023, "Global Evidence on Profit Shifting Within Firms and Across Time," JRC Working Papers on Taxation & Structural Reforms, Joint Research Centre, number 2023-12, Dec.
• Yilmaz Uzun & Sinan Aslan, 2023, "The Effect of Internal Audit on Business Performance in Industrial Enterprises and a Survey Study," Muhasebe Enstitusu Dergisi - Journal of Accounting Institute, Istanbul University Business School, volume 0, issue 68, pages 1-14, January, DOI: 10.26650/MED.1149150.
• Rumeysa Atıcı, 2023, "Determining The Input Levels Used in Measuring Fair Value: Research Into BIST Companies," Muhasebe Enstitusu Dergisi - Journal of Accounting Institute, Istanbul University Business School, volume 0, issue 68, pages 43-55, January, DOI: 10.26650/MED.1227466.
• Mohammad Reza Toutounchi Asl & Sohrab Abdi, 2023, "Stock Price Synchronicity and Information Asymmetry," Muhasebe Enstitusu Dergisi - Journal of Accounting Institute, Istanbul University Business School, volume 0, issue 68, pages 57-70, January, DOI: 10.26650/MED.1098727.
• Gurol Baloglu & Kaan Ramazan Cakali, 2023, "Misselling in Business: The Case of Wells Fargo," Muhasebe Enstitusu Dergisi - Journal of Accounting Institute, Istanbul University Business School, volume 0, issue 68, pages 71-83, January, DOI: 10.26650/MED.1224400.
• Ibrahim Kaya & Hakan Ozcelik, 2023, "The Effect of Cash Flows on Firm Performance: A Research on BIST," Istanbul Journal of Economics-Istanbul Iktisat Dergisi, Istanbul University, Faculty of Economics, volume 73, issue 73-1, pages 333-358, June, DOI: 10.26650/ISTJECON2022-1209479.
• LUKIĆ Radojko, 2023, "Influence of Net Working Capital on Trade Profitability in Serbia," European Journal of Interdisciplinary Studies, Bucharest Economic Academy, issue 01, March.
• Howard H. Cochran & Bradley D. Childs, 2023, "Economic Freedom and the Fiscal Condition of Cities in Tennessee," Atlantic Economic Journal, Springer;International Atlantic Economic Society, volume 51, issue 4, pages 315-317, December, DOI: 10.1007/s11293-023-09781-w.
• Xuan Wu & Yueting Li & Yangxin Yu, 2023, "CEO Inside Debt and Employee Workplace Safety," Journal of Business Ethics, Springer, volume 182, issue 1, pages 159-175, January, DOI: 10.1007/s10551-021-05033-6.
• Melanie Millar & Roger M. White & Xin Zheng, 2023, "Substance Abuse and Workplace Fraud: Evidence from Physicians," Journal of Business Ethics, Springer, volume 183, issue 2, pages 585-602, March, DOI: 10.1007/s10551-022-05065-6.
• Mario Daniele Amore & Orsola Garofalo & Alice Guerra, 2023, "How Leaders Influence (un)Ethical Behaviors Within Organizations: A Laboratory Experiment on Reporting Choices," Journal of Business Ethics, Springer, volume 183, issue 2, pages 495-510, March, DOI: 10.1007/s10551-022-05088-z.
• Sander De Groote & Liesbeth Bruynseels & Ann Gaeremynck, 2023, "Are All Directors Treated Equally? Evidence from Director Turnover Following Opportunistic Insider Selling," Journal of Business Ethics, Springer, volume 185, issue 1, pages 185-207, June, DOI: 10.1007/s10551-022-05127-9.
• Wenwu Cai & Xiaofeng Quan & Gary Gang Tian, 2023, "Local Corruption and Trade Credit: Evidence from an Emerging Market," Journal of Business Ethics, Springer, volume 185, issue 3, pages 563-594, July, DOI: 10.1007/s10551-022-05215-w.
• Masatomo Suzuki & Seow Eng Ong & Yasushi Asami & Chihiro Shimizu, 2023, "Long-Run Renewal of REIT Property Portfolio Through Strategic Divestment," The Journal of Real Estate Finance and Economics, Springer, volume 66, issue 1, pages 1-40, January, DOI: 10.1007/s11146-022-09895-z.
• Yi-Hsing Liao & Hua Lee & Chao-Jung Chen, 2023, "The informational role of audit partner industry specialization," Review of Quantitative Finance and Accounting, Springer, volume 60, issue 1, pages 69-109, January, DOI: 10.1007/s11156-022-01090-8.
• Naser Makarem & Frank Hong Liu & Lei Chen, 2023, "Evidence that financing decisions contribute to the zero-earnings discontinuity," Review of Quantitative Finance and Accounting, Springer, volume 60, issue 1, pages 231-257, January, DOI: 10.1007/s11156-022-01091-7.
• Guanming He, 2023, "How do insider trading incentives shape nonfinancial disclosures? Evidence from product and business expansion disclosures," Review of Quantitative Finance and Accounting, Springer, volume 60, issue 1, pages 147-194, January, DOI: 10.1007/s11156-022-01093-5.
• Mahmud Hossain & Gerald J. Lobo & Santanu Mitra, 2023, "Firm-level political risk and corporate tax avoidance," Review of Quantitative Finance and Accounting, Springer, volume 60, issue 1, pages 295-327, January, DOI: 10.1007/s11156-022-01095-3.
• Vitor Azevedo & Christopher Hoegner, 2023, "Enhancing stock market anomalies with machine learning," Review of Quantitative Finance and Accounting, Springer, volume 60, issue 1, pages 195-230, January, DOI: 10.1007/s11156-022-01099-z.
• Feng Gao & Rong Zhong, 2023, "Information environment and interfirm alliance," Review of Quantitative Finance and Accounting, Springer, volume 60, issue 2, pages 643-677, February, DOI: 10.1007/s11156-022-01105-4.
• Dina El Mahdy & Fatima Alali, 2023, "Female CFOs and managerial opportunism," Review of Quantitative Finance and Accounting, Springer, volume 60, issue 3, pages 1161-1207, April, DOI: 10.1007/s11156-022-01124-1.
• Shao-Huai Liang & Yu-Ting Hsieh & Hsuan-Chu Lin & Hui-Yu Hsiao, 2023, "What underlies key audit matters? Evidence from Taiwan," Review of Quantitative Finance and Accounting, Springer, volume 60, issue 3, pages 1243-1258, April, DOI: 10.1007/s11156-023-01128-5.
• Ryan P. McDonough, 2023, "Corporate communication and shareholder base retention: evidence from spin-offs," Review of Quantitative Finance and Accounting, Springer, volume 60, issue 4, pages 1283-1327, May, DOI: 10.1007/s11156-023-01129-4.