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

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This topic is covered by the following reading lists:

1. Mondialisation

2023

• Traian Cristin Nicolae, 2023. "Possibilities of the Development of the Application of Financial Instruments in the Accounting Systems," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1007-1013, August.
• Traian Cristin Nicolae, 2023. "Reflections on the Effect of Massive Data on Digitalized Accounting Information," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1014-1021, August.
• Mircea-Iosif Rus, 2023. "The Impact of Sustainability in Research-Development-Innovation Activity," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1053-1058, August.
• Mariana Vlad, 2023. "A Brief Analysis on the Dynamic Effects of the Minimum Wage on the Economy in Romania," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1131-1140, August.
• Ionela Cornelia Cioca, 2023. "Accounting and Tax Specifics Regarding Cryptocur," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 896-901, August.
• Cristina Mihaela Lazar & Svetlana Mihaila & Violeta Codrean, 2023. "Improving Economic Efficiency of an Entity through Comprehensive Analysis of Receivables," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 958-968, August.
• Lăcrămioara Mansour & Elena Cerasela Spatariu & Gabriela Gheorghiu, 2023. "Accounting Informational System – Directions, Challenges, Risks and Opportunities," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 969-977, August.
• Vitor Azevedo & Georg Sebastian Kaiser & Sebastian Mueller, 2023. "Stock market anomalies and machine learning across the globe," Journal of Asset Management, Palgrave Macmillan, vol. 24(5), pages 419-441, September.
• Linh-TX Nguyen, 2023. "The relationship between environmental performance and financial performance: evidence from an emerging East Asian economy," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 20(1), pages 1-14, March.
• Brid Murphy & Li Sun, 2023. "Asset redeployability and employee performance," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 20(2), pages 185-199, June.
• Peterson K. Ozili & Thankom G. Arun, 2023. "What drives bank income smoothing? Evidence from Africa," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 20(3), pages 274-295, September.
• Jiali Liu & Xinran Xie & Yu Duan & Liang Tang, 2023. "Peer effects and the mechanisms in corporate capital structure: evidence from Chinese listed firms," Oeconomia Copernicana, Institute of Economic Research, vol. 14(1), pages 295-326, March.
• Hajdu, Tibor & Lukács, János & Reizingerné Ducsai, Anita, 2023. "Squaring the Circle, or a Quantified Rating of ESG Reports," Public Finance Quarterly, Corvinus University of Budapest, vol. 69(2), pages 99-117.
• Ozili, Peterson K, 2023. "What drives Bank Income Smoothing? Evidence from Africa," MPRA Paper 116410, University Library of Munich, Germany.
• M N, Nikhil & Chakraborty, Suman & B M, Lithin & Lobo, Lumen Shawn, 2023. "Does the adoption of Ind AS affect the performance of firms in India?," MPRA Paper 117247, University Library of Munich, Germany, revised 18 Apr 2023.
• Minnis, Michael & Sutherland, Andrew & Vetter, Felix, 2023. "Financial Statements not Required," MPRA Paper 117472, University Library of Munich, Germany.
• Atanasov, Atanas, 2023. "Отчитането На Устойчивостта - Липсващата Част От Пъзела На Счетоводното Образование [Sustainability Reporting - The Missing Piece of the Accounting Education Puzzle]," MPRA Paper 117538, University Library of Munich, Germany.
• Ozili, Peterson K, 2023. "Forensic accounting research around the world," MPRA Paper 118789, University Library of Munich, Germany.
• Ozili, Peterson K, 2023. "Earnings management for sustainability: the surplus income model of sustainable development," MPRA Paper 118803, University Library of Munich, Germany.
• Atanasov, Atanas, 2023. "Хармонизиране На Отчитането На Устойчивостта – Мисията (Не)Възможна [Harmonization of Sustainability Reporting – Mission (Im)possible]," MPRA Paper 119154, University Library of Munich, Germany.
• Barbara Kardos & Katalin Balázsiné Farkas & Richárd Kása & Erzsébet Szász & Iván Bélyácz, 2023. "Ethical Modelling of the Accounting Profession Based on the Value Judgements of Romanian Accounting Professionals," Central European Business Review, Prague University of Economics and Business, vol. 2023(1), pages 21-64.
• Lenka Hudáková Stašová, 2023. "Advantages and Suitability of Activity-Based Costing: A Study from Engineering Industry," Central European Business Review, Prague University of Economics and Business, vol. 2023(4), pages 1-31.
• Elżbieta Bukalska & Tomasz Sosnowski & Anna Wawryszuk-Misztal, 2023. "Institutional Investors' Response to Earnings Management Before Initial Public Offering in Poland," Prague Economic Papers, Prague University of Economics and Business, vol. 2023(1), pages 45-60.
• Toni Šušak & Tomislava Paviæ Kramariæ & Marijana Bartuloviæ, 2023. "Gender diversity in the boardroom and earnings management during the period of the COVID-19 crisis," Zbornik radova Ekonomskog fakulteta u Rijeci/Proceedings of Rijeka Faculty of Economics, University of Rijeka, Faculty of Economics and Business, vol. 41(1), pages 41-63.
• Henry, Joseph J. & Christensen, Peter & Brau, James C., 2023. "Interrelationships in Inventory Turnover Performance Between Supplier and Customer Firms," Business and Economics Research Journal, Uludag University, Faculty of Economics and Administrative Sciences, vol. 14(2), pages 157-171, April.
• Imuetinyan EGUAVOEN & Isaac UKARIN & Ojuye Thomas ENEWEROME, 2023. "Board Attributes and Tax Planning of Corporate Organisations in Nigeria," Management and Economics Review, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 8(1), pages 46-57, February.
• Layal BOKAII, 2023. "The Impact of Compensation Benefits on Retaining Talented Employees: The Case of Lebanon," Management and Economics Review, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 8(1), pages 98-108, February.
• Radojko LUKIĆ, 2023. "Measurement and Analysis of Dynamics of Financial Performance and Efficiency of Trade in Serbia Using Iftopsis and Topsis Methods," Management and Economics Review, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 8(2), pages 201-219, June.
• Razvan HOINARU & Daniel BUDA & Jonel SUBIC & Adela JANSEN, 2023. "Financial and Non-Financial Disclosures for Agriculture: is there any Connection in between GRI 13 and IAS 41?," REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 24(2), pages 158-172, May.
• Radojko LUKIC, 2023. "Analysis of the Trade Performance of the European Union and Serbia on the Base of FF-WASPAS and WASPAS Methods," REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 24(2), pages 228-250, May.
• Rajat Deb & Mukesh Nepal & Sourav Chakraborty, 2023. "IFRS and Audit Quality: A Systematic Literature Review," Management and Labour Studies, XLRI Jamshedpur, School of Business Management & Human Resources, vol. 48(1), pages 118-138, February.
• Mike Seiferling & Shamsuddin Tareq, 2023. "Hiding the Losses: Fiscal Transparency and the Performance of Government Portfolios of Financial Assets," Public Finance Review, , vol. 51(4), pages 488-512, July.
• Joanna Lizińska & Leszek Czapiewski, 2023. "Earnings Management amid the COVID-19 Financial Crisis: The Experience of Poland," Gospodarka Narodowa. The Polish Journal of Economics, Warsaw School of Economics, issue 1, pages 93-112.
• Krzysztof Kompa & Dorota Witkowska & Lia (Magda) Hewitt, 2023. "Women’s Representation on Boards and the Financial Performance of Polish Public Companies in the pre-COVID-19 Decade," Gospodarka Narodowa. The Polish Journal of Economics, Warsaw School of Economics, issue 3, pages 34-47.
• Piotr Kica, 2023. "Tax and Balance Sheet Valuation of Sale and Leaseback in the Books of Lessee. Case Study (Podatkowa i bilansowa wycena leasingu zwrotnego u leasingobiorcy. Studium przypadku)," Research Reports, University of Warsaw, Faculty of Management, vol. 1(38), pages 30-38.
• Magdalena Laskowicz, 2023. "Kompetencje pracownikow polskiego sektora finansowego – identyfikacje, ewolucja, znaczenie i przyszle potrzeby (Competencies of Employees of the Polish Financial Sector – Identification, Evolution, Me," Research Reports, University of Warsaw, Faculty of Management, vol. 1(38), pages 39-51.
• Senthil Kumar Muthusamy & Ramadevi Kannan, 2023. "Profits crisis: evolving patterns of firm size and performance in traditional U.S. industries," Economia e Politica Industriale: Journal of Industrial and Business Economics, Springer;Associazione Amici di Economia e Politica Industriale, vol. 50(3), pages 575-603, September.
• Francisco J. Delgado & Elena Fernández-Rodríguez & Roberto García-Fernández & Manuel Landajo & Antonio Martínez-Arias, 2023. "Tax avoidance and earnings management: a neural network approach for the largest European economies," Financial Innovation, Springer;Southwestern University of Finance and Economics, vol. 9(1), pages 1-25, December.
• Moritz Sefried & Jan Riepe, 2023. "The benefits of banks’ IT investments in times of trouble: evidence from loan loss accruals during the COVID-19 pandemic," Journal of Business Economics, Springer, vol. 93(1), pages 149-171, January.
• Konstantin Flassak & Julia Haag & Christian Hofmann & Christopher Lechner & Nina Schwaiger & Rafael Zacherl, 2023. "Working from home and management controls," Journal of Business Economics, Springer, vol. 93(1), pages 193-228, January.
• Kay Blaufus & Jakob Reineke & Ilko Trenn, 2023. "Perceived tax audit aggressiveness, tax control frameworks and tax planning: an empirical analysis," Journal of Business Economics, Springer, vol. 93(3), pages 509-557, April.
• Rainer Niemann & Mariana Sailer, 2023. "Is analytical tax research alive and kicking? Insights from 2000 until 2022," Journal of Business Economics, Springer, vol. 93(6), pages 1149-1212, August.
• Christian Lohmann & Steffen Möllenhoff & Thorsten Ohliger, 2023. "Nonlinear relationships in bankruptcy prediction and their effect on the profitability of bankruptcy prediction models," Journal of Business Economics, Springer, vol. 93(9), pages 1661-1690, November.
• Moritz Schneider & Rolf Brühl, 2023. "Disentangling the black box around CEO and financial information-based accounting fraud detection: machine learning-based evidence from publicly listed U.S. firms," Journal of Business Economics, Springer, vol. 93(9), pages 1591-1628, November.
• Shrikant P. Jategaonkar & Linda M. Lovata & Xiaoxiao Song, 2023. "Growth opportunities and earnings management by cross-listed and U.S. firms," Journal of Economics and Finance, Springer;Academy of Economics and Finance, vol. 47(1), pages 157-183, March.
• Ibrahim Elsiddig Ahmed, 2023. "Valuation of Intellectual Capital: the Performance Contribution Model," Journal of the Knowledge Economy, Springer;Portland International Center for Management of Engineering and Technology (PICMET), vol. 14(3), pages 3353-3373, September.
• Christian Lukas, 2023. "On interim performance evaluations and interdependent period outcomes," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 34(1), pages 67-108, March.
• Vincent K. Chong & Lokman Mia & John Sands & Zhichao Alex Wang, 2023. "The effect of nonfinancial performance measures, absorptive capacity, and organizational learning on innovation performance," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 34(2), pages 201-233, June.
• Antonio Leotta & Carmela Rizza & Daniela Ruggeri, 2023. "Complementing family firm and managerial views of doing business through management accounting tools," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 34(3), pages 347-376, September.
• Puspita Ghaniy Anggraini & Mahfud Sholihin, 2023. "What do we know about managerial ability? A systematic literature review," Management Review Quarterly, Springer, vol. 73(1), pages 1-30, February.
• Anna Görlitz & Michael Dobler, 2023. "Financial accounting for deferred taxes: a systematic review of empirical evidence," Management Review Quarterly, Springer, vol. 73(1), pages 113-165, February.
• Patrick Velte, 2023. "The link between corporate governance and corporate financial misconduct. A review of archival studies and implications for future research," Management Review Quarterly, Springer, vol. 73(1), pages 353-411, February.
• Arfah Habib Saragih & Syaiful Ali, 2023. "Corporate tax risk: a literature review and future research directions," Management Review Quarterly, Springer, vol. 73(2), pages 527-577, June.
• Patrick Velte, 2023. "The impact of external auditors on firms’ financial restatements: a review of archival studies and implications for future research," Management Review Quarterly, Springer, vol. 73(3), pages 959-985, September.
• Mohammad Fawzi Shubita, 2023. "The Relationship Between Profitability and Market Value: Evidence from Jordanian Banks," Springer Proceedings in Business and Economics, in: William C. Gartner (ed.), New Perspectives and Paradigms in Applied Economics and Business, pages 3-16, Springer.
• Kimball Chapman & Michael Drake & Joseph H. Schroeder & Timothy Seidel, 2023. "Earnings announcement delays and implications for the auditor-client relationship," Review of Accounting Studies, Springer, vol. 28(1), pages 45-90, March.
• Myojung Cho & Gopal V. Krishnan, 2023. "Principles-based accounting standards and audit outcomes: empirical evidence," Review of Accounting Studies, Springer, vol. 28(1), pages 164-200, March.
• Tim Martens, 2023. "The disclosure function of the U.S. patent system: evidence from the PTDL program and extreme snowfall," Review of Accounting Studies, Springer, vol. 28(1), pages 237-264, March.
• Charles G. Ham & Zachary R. Kaplan & Steven Utke, 2023. "Attention to dividends, inattention to earnings?," Review of Accounting Studies, Springer, vol. 28(1), pages 265-306, March.
• Michael S. Drake & James R. Moon & Brady J. Twedt & James D. Warren, 2023. "Social media analysts and sell-side analyst research," Review of Accounting Studies, Springer, vol. 28(2), pages 385-420, June.
• Clive S. Lennox & Jaime J. Schmidt & Anne M. Thompson, 2023. "Why are expanded audit reports not informative to investors? Evidence from the United Kingdom," Review of Accounting Studies, Springer, vol. 28(2), pages 497-532, June.
• Shengzhong Huang & Hongping Tan & Xiongyuan Wang & Changqiu Yu, 2023. "Valuation uncertainty and analysts’ use of DCF models," Review of Accounting Studies, Springer, vol. 28(2), pages 827-861, June.
• William M. Cready & Thomas J. Lopez & Craig A. Sisneros & Shane R. Stinson, 2023. "Empirical implications of incorrect special item tax rate assumptions," Review of Accounting Studies, Springer, vol. 28(2), pages 958-1002, June.
• Jun Chen & Ningzhong Li & Xiaolu Zhou, 2023. "Equity financing incentive and corporate disclosure: new causal evidence from SEO deregulation," Review of Accounting Studies, Springer, vol. 28(2), pages 1003-1034, June.
• Tharindra Ranasinghe & Lin Yi & Ling Zhou, 2023. "Do auditors charge a client business risk premium? Evidence from audit fees and derivative hedging in the U.S. oil and gas industry," Review of Accounting Studies, Springer, vol. 28(2), pages 1107-1139, June.
• Christian Hofmann & Steven Huddart & Thomas Pfeiffer, 2023. "An analysis of net-outcome contracting with applications to equity-based compensation," Review of Accounting Studies, Springer, vol. 28(3), pages 1657-1689, September.
• Rong Huang & Carol Marquardt & Bo Zhang, 2023. "Revenue-expense matching and performance measure choice," Review of Accounting Studies, Springer, vol. 28(3), pages 1690-1720, September.
• Dane M. Christensen & Arthur Morris & Beverly R. Walther & Laura A. Wellman, 2023. "Political information flow and management guidance," Review of Accounting Studies, Springer, vol. 28(3), pages 1466-1499, September.
• John Gallemore, 2023. "Bank financial reporting opacity and regulatory intervention," Review of Accounting Studies, Springer, vol. 28(3), pages 1765-1810, September.
• George Serafeim & Aaron Yoon, 2023. "Stock price reactions to ESG news: the role of ESG ratings and disagreement," Review of Accounting Studies, Springer, vol. 28(3), pages 1500-1530, September.
• 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, vol. 28(3), pages 1263-1315, September.
• Paul Demeré, 2023. "Is tax return information useful to equity investors?," Review of Accounting Studies, Springer, vol. 28(3), pages 1413-1465, September.
• Anup Srivastava, 2023. "Trivialization of the bottom line and losing relevance of losses," Review of Accounting Studies, Springer, vol. 28(3), pages 1190-1208, September.
• Martin Kapons & Peter Kelly & Robert Stoumbos & Rafael Zambrana, 2023. "Dividends, trust, and firm value," Review of Accounting Studies, Springer, vol. 28(3), pages 1354-1387, September.
• 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, vol. 28(3), pages 1316-1353, September.
• George Foster, 2023. "Real earnings management in the motion picture industry: strengthening the inferences from academic research," Review of Accounting Studies, Springer, vol. 28(3), pages 1250-1262, September.
• Feng Gu & Baruch Lev & Chenqi Zhu, 2023. "All losses are not alike: Real versus accounting-driven reported losses," Review of Accounting Studies, Springer, vol. 28(3), pages 1141-1189, September.
• 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, vol. 28(4), pages 2150-2195, December.
• Nilabhra Bhattacharya & Hye Sun Chang & Raluca Chiorean, 2023. "Regulatory interventions in response to noncompliance with mandatory derivatives disclosure rules," Review of Accounting Studies, Springer, vol. 28(4), pages 2196-2232, December.
• 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, vol. 28(4), pages 2233-2270, December.
• 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, vol. 28(4), pages 2556-2588, December.
• 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, vol. 28(4), pages 2589-2641, December.
• 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, vol. 28(4), pages 2642-2676, December.
• Robert Rieg & Ute Vanini, 2023. "Value relevance of voluntary intellectual capital disclosure: a meta-analysis," Review of Managerial Science, Springer, vol. 17(7), pages 2587-2631, October.
• 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, vol. 3(11), pages 1-23, November.
• Md. Rezaul Karim & Samia Afrin Shetu, 2023. "COVID-19 and going concern problem: empirical evidence from an emerging economy," SN Business & Economics, Springer, vol. 3(12), pages 1-22, December.
• Pieter W. Buys, 2023. "The Legitimacy Predicament of Current-Day Accounting Theory," Springer Books, in: Pieter W. Buys & Merwe Oberholzer (ed.), Business Research, chapter 0, pages 251-265, Springer.
• 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, in: Pieter W. Buys & Merwe Oberholzer (ed.), Business Research, chapter 0, pages 313-333, Springer.
• 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, in: Pieter W. Buys & Merwe Oberholzer (ed.), Business Research, chapter 0, pages 41-60, Springer.
• Merwe Oberholzer & Martin Botha & Sanlie Middelberg, 2023. "Developing a Water Disclosure Index: An Integrative Perspective," Springer Books, in: Pieter W. Buys & Merwe Oberholzer (ed.), Business Research, chapter 0, pages 157-180, Springer.
• 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, vol. 13(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, vol. 13(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, vol. 13(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, vol. 13(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, vol. 13(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, vol. 11(1), pages 164-177, September.
• 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), International Hellenic University (IHU), Kavala Campus, Greece (formerly Eastern Macedonia and Thrace Institute of Technology - EMaTTech), vol. 16(1), pages 7-18, October.
• Elena PelÃ, 2023. "Uso effettivo e usabilità delle performance information negli Enti Locali attraverso un caso di studio," Working Papers 20230112, University of Ferrara, Department of Economics.
• Fengler, Matthias & Phan, Minh Tri, 2023. "A Topic Model for 10-K Management Disclosures," Economics Working Paper Series 2307, University of St. Gallen, School of Economics and Political Science.
• Johnson Kolawole OLOWOOKERE & Risikat Moturayo SHITTU & Titilope Esther OLOREDE, 2023. "Ownership Structure and Voluntary Disclosure among Nigerian Listed Non-financial Firms," Izvestiya, Varna University of Economics, issue 1, pages 41-59.
• Taha Ibrahim Mohamed & Abbas Ali Abdulhassan, 2023. "The Role of Environmental Monitoring in Promoting Green Creativity," Economics and Business, Sciendo, vol. 37(1), pages 15-36, January.
• Savić Bojan & Jelić Sreten & Ostojić Vasili Vasilije, 2023. "The Impact of Organizational Culture on Financial Performance of the Company," Economic Themes, Sciendo, vol. 61(2), pages 235-248, June.
• 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, vol. 19(2), pages 1-17, June.
• 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, vol. 19(2), pages 26-35, June.
• Nedyalkova Plamena, 2023. "Risk assesment as a stage of risk management in enterprise in tourism sector," Financial Internet Quarterly (formerly e-Finanse), Sciendo, vol. 19(3), pages 31-47, September.
• 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, vol. 19(3), pages 48-61, September.
• Matuszek Józef & Kaczmar-Kolny Ewa & Byrdy Łukasz, 2023. "The Method of Determining the Technical Costs of Manufacturing Products," Foundations of Management, Sciendo, vol. 15(1), pages 101-114, January.
• 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, vol. 45(1), pages 26-43, January.
• 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, vol. 47(1), pages 49-70, March.
• 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, vol. 33(2), pages 49-70, June.
• 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., vol. 26(03), pages 1-36, September.
• 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., vol. 58(01), pages 1-52, March.
• Yujia Cui & Jiwei Wang & Kangtao Ye, 2023. "Postmaterialism and Corporate Tax Avoidance," The International Journal of Accounting (TIJA), World Scientific Publishing Co. Pte. Ltd., vol. 58(01), pages 1-42, March.
• 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., vol. 58(01), pages 1-38, March.
• 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., vol. 58(02), pages 1-38, June.
• 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., vol. 58(03), pages 1-34, September.
• 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., vol. 58(03), pages 1-36, September.
• 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.
• 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.
• 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.
• Khaled Hussainey & Hidaya Al Lawati (ed.), 2023. "Islamic Accounting and Finance:A Handbook," World Scientific Books, World Scientific Publishing Co. Pte. Ltd., number q0366.
• Mahmoud Ali Aleraig & Mehmet Asutay, 2023. "Islamic Accounting Applications of Islamic Finance," World Scientific Book Chapters, in: Khaled Hussainey & Hidaya Al Lawati (ed.), Islamic Accounting and Finance A Handbook, chapter 1, pages 3-41, World Scientific Publishing Co. Pte. Ltd..
• 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, in: Khaled Hussainey & Hidaya Al Lawati (ed.), Islamic Accounting and Finance A Handbook, chapter 2, pages 43-97, World Scientific Publishing Co. Pte. Ltd..
• Merwiey Alaqrabawi & Qutaiba Adeeb Odat & Hashem Alshurafat, 2023. "Methods, Topics, and Theories in Islamic Accounting Research: A Systematic Literature Review," World Scientific Book Chapters, in: Khaled Hussainey & Hidaya Al Lawati (ed.), Islamic Accounting and Finance A Handbook, chapter 3, pages 99-128, World Scientific Publishing Co. Pte. Ltd..
• Souhir Neifar & Amal Aissa, 2023. "Review on the Conceptual and Empirical Studies on Zakat," World Scientific Book Chapters, in: Khaled Hussainey & Hidaya Al Lawati (ed.), Islamic Accounting and Finance A Handbook, chapter 4, pages 129-149, World Scientific Publishing Co. Pte. Ltd..
• Dwi Nita Aryani & Imama Zuchroh, 2023. "CSR in Sharia Theory Perspective," World Scientific Book Chapters, in: Khaled Hussainey & Hidaya Al Lawati (ed.), Islamic Accounting and Finance A Handbook, chapter 5, pages 151-172, World Scientific Publishing Co. Pte. Ltd..
• 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, in: Khaled Hussainey & Hidaya Al Lawati (ed.), Islamic Accounting and Finance A Handbook, chapter 6, pages 173-193, World Scientific Publishing Co. Pte. Ltd..
• 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, in: Khaled Hussainey & Hidaya Al Lawati (ed.), Islamic Accounting and Finance A Handbook, chapter 7, pages 197-235, World Scientific Publishing Co. Pte. Ltd..
• Omar Ikbal Tawfik & Hamada Elsaid Elmaasrawy Elsayed Ghazi, 2023. "Disclosure of the Risks of Islamic Financial Instruments (Sukuk)," World Scientific Book Chapters, in: Khaled Hussainey & Hidaya Al Lawati (ed.), Islamic Accounting and Finance A Handbook, chapter 8, pages 237-279, World Scientific Publishing Co. Pte. Ltd..
• 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, in: Khaled Hussainey & Hidaya Al Lawati (ed.), Islamic Accounting and Finance A Handbook, chapter 9, pages 281-315, World Scientific Publishing Co. Pte. Ltd..
• Nada Said Awad Allah Selim, 2023. "An Islamic Perspective on CSR Initiatives and Sustainable Development of Islamic Banks in Egypt," World Scientific Book Chapters, in: Khaled Hussainey & Hidaya Al Lawati (ed.), Islamic Accounting and Finance A Handbook, chapter 10, pages 317-344, World Scientific Publishing Co. Pte. Ltd..
• 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, in: Khaled Hussainey & Hidaya Al Lawati (ed.), Islamic Accounting and Finance A Handbook, chapter 11, pages 345-365, World Scientific Publishing Co. Pte. Ltd..
• Lili Wardani Harahap, 2023. "Implementation of Islamic Ethics in Corporate Governance at PT. Pertamina (Persero) in Indonesia," World Scientific Book Chapters, in: Khaled Hussainey & Hidaya Al Lawati (ed.), Islamic Accounting and Finance A Handbook, chapter 12, pages 367-378, World Scientific Publishing Co. Pte. Ltd..
• 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, in: Khaled Hussainey & Hidaya Al Lawati (ed.), Islamic Accounting and Finance A Handbook, chapter 13, pages 379-398, World Scientific Publishing Co. Pte. Ltd..
• Qisthi Wajanatin Alfafa & Murniati Mukhlisin, 2023. "Accounting Issue in Cryptocurrency Investment: Islamic Perspective," World Scientific Book Chapters, in: Khaled Hussainey & Hidaya Al Lawati (ed.), Islamic Accounting and Finance A Handbook, chapter 14, pages 399-427, World Scientific Publishing Co. Pte. Ltd..
• Monjia Khalfi & Foued Saâdaoui, 2023. "Banking Efficiency: Basic Concepts, Forms, and Specificities of Islamic Finance," World Scientific Book Chapters, in: Khaled Hussainey & Hidaya Al Lawati (ed.), Islamic Accounting and Finance A Handbook, chapter 15, pages 431-460, World Scientific Publishing Co. Pte. Ltd..
• Hanaa Abdelaziz Elmoghany, 2023. "Islamic Investment and Portfolio Management," World Scientific Book Chapters, in: Khaled Hussainey & Hidaya Al Lawati (ed.), Islamic Accounting and Finance A Handbook, chapter 16, pages 461-484, World Scientific Publishing Co. Pte. Ltd..
• Bassam Said Mohamed Bayomi, 2023. "Role of Blockchain in Enhancing Islamic Crowdfunding Mechanisms," World Scientific Book Chapters, in: Khaled Hussainey & Hidaya Al Lawati (ed.), Islamic Accounting and Finance A Handbook, chapter 17, pages 485-511, World Scientific Publishing Co. Pte. Ltd..
• 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, in: Khaled Hussainey & Hidaya Al Lawati (ed.), Islamic Accounting and Finance A Handbook, chapter 18, pages 515-553, World Scientific Publishing Co. Pte. Ltd..
• 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, in: Khaled Hussainey & Hidaya Al Lawati (ed.), Islamic Accounting and Finance A Handbook, chapter 19, pages 555-588, World Scientific Publishing Co. Pte. Ltd..
• Asma Sghaier & Asma Guizani, 2023. "Banking Performance in MENA Region: A Comparative Study Between Conventional and Islamic Bank Systems," World Scientific Book Chapters, in: Khaled Hussainey & Hidaya Al Lawati (ed.), Islamic Accounting and Finance A Handbook, chapter 20, pages 589-621, World Scientific Publishing Co. Pte. Ltd..
• Hani El Shaarani, 2023. "Determinants of Islamic Banks Profitability in MENA Region Before and During the COVID-19 Pandemic Period," World Scientific Book Chapters, in: Khaled Hussainey & Hidaya Al Lawati (ed.), Islamic Accounting and Finance A Handbook, chapter 21, pages 623-652, World Scientific Publishing Co. Pte. Ltd..
• 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, in: Khaled Hussainey & Hidaya Al Lawati (ed.), Islamic Accounting and Finance A Handbook, chapter 22, pages 653-676, World Scientific Publishing Co. Pte. Ltd..
• Sahar Munir & Resul Sapar & Muhammad Imran Majeed, 2023. "Blended Islamic Finance: A Tool for Poverty Reduction," World Scientific Book Chapters, in: Khaled Hussainey & Hidaya Al Lawati (ed.), Islamic Accounting and Finance A Handbook, chapter 23, pages 677-721, World Scientific Publishing Co. Pte. Ltd..
• Ahmed Imran Hunjra & Murugesh Arunachalam & Rashid Mehmood & Mahnoor Hanif, 2023. "Systematic and Unsystematic Determinants of Liquidity Risk of Islamic Banks," World Scientific Book Chapters, in: Khaled Hussainey & Hidaya Al Lawati (ed.), Islamic Accounting and Finance A Handbook, chapter 24, pages 723-744, World Scientific Publishing Co. Pte. Ltd..
• 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, in: Khaled Hussainey & Hidaya Al Lawati (ed.), Islamic Accounting and Finance A Handbook, chapter 25, pages 745-775, World Scientific Publishing Co. Pte. Ltd..
• Nashr Akbar & Nur Fikriani Fiqih Al Ihsan, 2023. "Factors Influencing Interest of Indonesian Muslim Millennials in Waqf," World Scientific Book Chapters, in: Khaled Hussainey & Hidaya Al Lawati (ed.), Islamic Accounting and Finance A Handbook, chapter 26, pages 777-806, World Scientific Publishing Co. Pte. Ltd..
• H. Kent Baker & Greg Filbeck & Tom Barkley, 2023. "Working Capital Management: An Overview," World Scientific Book Chapters, in: H Kent Baker & Greg Filbeck & Tom Barkley (ed.), WORKING CAPITAL MANAGEMENT Concepts and Strategies, chapter 1, pages 3-19, World Scientific Publishing Co. Pte. Ltd..
• Pradip Banerjee & Shantanu Dutta, 2023. "Determinants of Working Capital Management," World Scientific Book Chapters, in: H Kent Baker & Greg Filbeck & Tom Barkley (ed.), WORKING CAPITAL MANAGEMENT Concepts and Strategies, chapter 2, pages 21-43, World Scientific Publishing Co. Pte. Ltd..
• Meghna Ghosh & Kerem Proulx & Sayan Sarkar & Andrew C. Spieler, 2023. "Characteristics of Working Capital Management Strategies," World Scientific Book Chapters, in: H Kent Baker & Greg Filbeck & Tom Barkley (ed.), WORKING CAPITAL MANAGEMENT Concepts and Strategies, chapter 3, pages 45-63, World Scientific Publishing Co. Pte. Ltd..
• Christopher J. Barnes & Gaurav Gupta & Andrew C. Spieler, 2023. "Working Capital Measures and Metrics," World Scientific Book Chapters, in: H Kent Baker & Greg Filbeck & Tom Barkley (ed.), WORKING CAPITAL MANAGEMENT Concepts and Strategies, chapter 4, pages 65-92, World Scientific Publishing Co. Pte. Ltd..
• Halil Kiymaz, 2023. "Impact of Working Capital Management on Firm Profitability and Performance," World Scientific Book Chapters, in: H Kent Baker & Greg Filbeck & Tom Barkley (ed.), WORKING CAPITAL MANAGEMENT Concepts and Strategies, chapter 5, pages 93-113, World Scientific Publishing Co. Pte. Ltd..
• Grzegorz Michalski, 2023. "Cash Management and Models," World Scientific Book Chapters, in: H Kent Baker & Greg Filbeck & Tom Barkley (ed.), WORKING CAPITAL MANAGEMENT Concepts and Strategies, chapter 6, pages 117-136, World Scientific Publishing Co. Pte. Ltd..
• Muris Hadzic, 2023. "Cash Forecasting," World Scientific Book Chapters, in: H Kent Baker & Greg Filbeck & Tom Barkley (ed.), WORKING CAPITAL MANAGEMENT Concepts and Strategies, chapter 7, pages 137-164, World Scientific Publishing Co. Pte. Ltd..
• Benjamin Aguilar & Michael Pain & Andrew C. Spieler, 2023. "Investing Surplus Cash and Short-Term Borrowing," World Scientific Book Chapters, in: H Kent Baker & Greg Filbeck & Tom Barkley (ed.), WORKING CAPITAL MANAGEMENT Concepts and Strategies, chapter 8, pages 165-182, World Scientific Publishing Co. Pte. Ltd..
• Octavian Ionici & Casey Evans, 2023. "Cash Management and Fraud Prevention," World Scientific Book Chapters, in: H Kent Baker & Greg Filbeck & Tom Barkley (ed.), WORKING CAPITAL MANAGEMENT Concepts and Strategies, chapter 9, pages 183-202, World Scientific Publishing Co. Pte. Ltd..
• Tony Calenda, 2023. "Managing Banking Relationships," World Scientific Book Chapters, in: H Kent Baker & Greg Filbeck & Tom Barkley (ed.), WORKING CAPITAL MANAGEMENT Concepts and Strategies, chapter 10, pages 203-227, World Scientific Publishing Co. Pte. Ltd..
• Hunter Holzhauer, 2023. "Accounts Receivable Management," World Scientific Book Chapters, in: H Kent Baker & Greg Filbeck & Tom Barkley (ed.), WORKING CAPITAL MANAGEMENT Concepts and Strategies, chapter 11, pages 231-250, World Scientific Publishing Co. Pte. Ltd..
• Grzegorz Michalski, 2023. "Inventory Management," World Scientific Book Chapters, in: H Kent Baker & Greg Filbeck & Tom Barkley (ed.), WORKING CAPITAL MANAGEMENT Concepts and Strategies, chapter 12, pages 251-281, World Scientific Publishing Co. Pte. Ltd..
• David A. Burnie & Adri de Ridder, 2023. "Accounts Payable Management," World Scientific Book Chapters, in: H Kent Baker & Greg Filbeck & Tom Barkley (ed.), WORKING CAPITAL MANAGEMENT Concepts and Strategies, chapter 13, pages 283-307, World Scientific Publishing Co. Pte. Ltd..
• Ozgur S. Ince, 2023. "Linkages Across Firms in the Supply Chain," World Scientific Book Chapters, in: H Kent Baker & Greg Filbeck & Tom Barkley (ed.), WORKING CAPITAL MANAGEMENT Concepts and Strategies, chapter 14, pages 309-326, World Scientific Publishing Co. Pte. Ltd..
• Kelly E. Carter, 2023. "Payment Processing," World Scientific Book Chapters, in: H Kent Baker & Greg Filbeck & Tom Barkley (ed.), WORKING CAPITAL MANAGEMENT Concepts and Strategies, chapter 15, pages 327-346, World Scientific Publishing Co. Pte. Ltd..
• Robert Karpowicz & Patrick J. Griffin & Andrew C. Spieler, 2023. "Industry Differences in Working Capital Management," World Scientific Book Chapters, in: H Kent Baker & Greg Filbeck & Tom Barkley (ed.), WORKING CAPITAL MANAGEMENT Concepts and Strategies, chapter 16, pages 349-365, World Scientific Publishing Co. Pte. Ltd..
• Satish Kumar & Harsh Pratap Singh, 2023. "Working Capital Management in Developing Countries," World Scientific Book Chapters, in: H Kent Baker & Greg Filbeck & Tom Barkley (ed.), WORKING CAPITAL MANAGEMENT Concepts and Strategies, chapter 17, pages 367-385, World Scientific Publishing Co. Pte. Ltd..
• Halil Kiymaz & Samina Haque & Ahmed Abir Choudhury, 2023. "Working Capital Management in an International Context," World Scientific Book Chapters, in: H Kent Baker & Greg Filbeck & Tom Barkley (ed.), WORKING CAPITAL MANAGEMENT Concepts and Strategies, chapter 18, pages 387-405, World Scientific Publishing Co. Pte. Ltd..
• Svetlana Petrova, 2023. "Information Technology and Working Capital Management," World Scientific Book Chapters, in: H Kent Baker & Greg Filbeck & Tom Barkley (ed.), WORKING CAPITAL MANAGEMENT Concepts and Strategies, chapter 19, pages 407-431, World Scientific Publishing Co. Pte. Ltd..
• Maximillian Hill & Kristin Kalish & Joseph Monts, 2023. "Enterprise Risk Management," World Scientific Book Chapters, in: H Kent Baker & Greg Filbeck & Tom Barkley (ed.), WORKING CAPITAL MANAGEMENT Concepts and Strategies, chapter 20, pages 433-451, World Scientific Publishing Co. Pte. Ltd..
• Dianna Preece, 2023. "Trends in Working Capital Management," World Scientific Book Chapters, in: H Kent Baker & Greg Filbeck & Tom Barkley (ed.), WORKING CAPITAL MANAGEMENT Concepts and Strategies, chapter 21, pages 453-470, World Scientific Publishing Co. Pte. Ltd..
• Silvia Angilella & Sebastiano Mazzù & Maria Rosaria Pappalardo, 2023. "Corporate Governance’s Characteristics and Financial Performance in the Innovative SMEs," World Scientific Book Chapters, in: Emilios Galariotis & Alexandros Garefalakis & Christos Lemonakis & Marios Menexiadis & Constantin Zo (ed.), Governance and Financial Performance Current Trends and Perspectives, chapter 1, pages 3-41, World Scientific Publishing Co. Pte. Ltd..
• 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, in: Emilios Galariotis & Alexandros Garefalakis & Christos Lemonakis & Marios Menexiadis & Constantin Zo (ed.), Governance and Financial Performance Current Trends and Perspectives, chapter 2, pages 43-69, World Scientific Publishing Co. Pte. Ltd..
• Christos Lemonakis, 2023. "New Corporate Governance Law in Greece: Key Elements and Analysis," World Scientific Book Chapters, in: Emilios Galariotis & Alexandros Garefalakis & Christos Lemonakis & Marios Menexiadis & Constantin Zo (ed.), Governance and Financial Performance Current Trends and Perspectives, chapter 3, pages 71-84, World Scientific Publishing Co. Pte. Ltd..
• Menexiadis Marios, 2023. "Corporate Governance and Agency Problems," World Scientific Book Chapters, in: Emilios Galariotis & Alexandros Garefalakis & Christos Lemonakis & Marios Menexiadis & Constantin Zo (ed.), Governance and Financial Performance Current Trends and Perspectives, chapter 4, pages 85-103, World Scientific Publishing Co. Pte. Ltd..
• 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, in: Emilios Galariotis & Alexandros Garefalakis & Christos Lemonakis & Marios Menexiadis & Constantin Zo (ed.), Governance and Financial Performance Current Trends and Perspectives, chapter 5, pages 105-119, World Scientific Publishing Co. Pte. Ltd..
• 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, in: Emilios Galariotis & Alexandros Garefalakis & Christos Lemonakis & Marios Menexiadis & Constantin Zo (ed.), Governance and Financial Performance Current Trends and Perspectives, chapter 6, pages 123-153, World Scientific Publishing Co. Pte. Ltd..
• Ioannis Passas & Konstantina Ragazou & Panagiotis Giannopoulos & Paschalis Kagias, 2023. "CG and Viable Corporate Debt," World Scientific Book Chapters, in: Emilios Galariotis & Alexandros Garefalakis & Christos Lemonakis & Marios Menexiadis & Constantin Zo (ed.), Governance and Financial Performance Current Trends and Perspectives, chapter 7, pages 155-170, World Scientific Publishing Co. Pte. Ltd..
• Maria Tragouda & Michalis Doumpos & Constantin Zopounidis, 2023. "Corporate Governance and Financial Fraud Detection," World Scientific Book Chapters, in: Emilios Galariotis & Alexandros Garefalakis & Christos Lemonakis & Marios Menexiadis & Constantin Zo (ed.), Governance and Financial Performance Current Trends and Perspectives, chapter 8, pages 171-191, World Scientific Publishing Co. Pte. Ltd..
• Panagiotis Kyriakogkonas & Panagiotis Giannopoulos & Alexandros Garefalakis & Andreas Koutoupis, 2023. "Governance and Corporate Control around the World," World Scientific Book Chapters, in: Emilios Galariotis & Alexandros Garefalakis & Christos Lemonakis & Marios Menexiadis & Constantin Zo (ed.), Governance and Financial Performance Current Trends and Perspectives, chapter 9, pages 195-228, World Scientific Publishing Co. Pte. Ltd..
• Manapol Ekkayokkaya & Krishna Paudyal & Poonyawat Sreesing, 2023. "Event Study Methods in Corporate Governance Studies," World Scientific Book Chapters, in: Emilios Galariotis & Alexandros Garefalakis & Christos Lemonakis & Marios Menexiadis & Constantin Zo (ed.), Governance and Financial Performance Current Trends and Perspectives, chapter 10, pages 229-273, World Scientific Publishing Co. Pte. Ltd..
• 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, in: Emilios Galariotis & Alexandros Garefalakis & Christos Lemonakis & Marios Menexiadis & Constantin Zo (ed.), Governance and Financial Performance Current Trends and Perspectives, chapter 11, pages 275-299, World Scientific Publishing Co. Pte. Ltd..
• 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 278, arqus - Arbeitskreis Quantitative Steuerlehre.
• Christensen, Dane M. & Jin, Hengda & Lee, Joshua A. & Sridharan, Suhas A. & Wellman, Laura A., 2023. "Corporate political activism and information transfers," Working Papers 334, The University of Chicago Booth School of Business, George J. Stigler Center for the Study of the Economy and the State.
• Becker, Marco & Daube, Carl Heinz & Peskes, Markus & Reinking, Ernst, 2023. "Automatisierungsmöglichkeiten und -grenzen der Kreditorenbuchhaltung in Zeiten digitaler Transformation," EconStor Preprints 267786, ZBW - Leibniz Information Centre for Economics.
• 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" 277694, Verein für Socialpolitik / German Economic Association.
• Comello, Stephen & Reichelstein, Julia & Reichelstein, Stefan, 2023. "Corporate carbon reporting: Improving transparency and accountability," ZEW Discussion Papers 23-026, ZEW - Leibniz Centre for European Economic Research.
• Natalia CURAGĂU & Rodica CUȘMĂUNSĂ, 2023. "The Process Of Capital Migration Of Groups Of Companies On A National And International Level – Accountind And Fiscal Aspects," Eastern European Journal for Regional Studies (EEJRS), Center for Studies in European Integration (CSEI), Academy of Economic Studies of Moldova (ASEM), vol. 9(1), pages 100-118, June.
• Ileana Cosmina PITULICE & Aurelia ȘTEFĂNESCU, 2023. "Normative and Accounting Issues on Public Procurement of Services," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 3(12), pages 13-22, December .
• Lucian CERNUȘCA, 2023. "The VAT Regime Regarding the Trading of Lands and Buildings," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 3(12), pages 43-54, December .
• Pompei MITITEAN, 2023. "The Relationship Between Corporate Governance Mechanisms and Financial Institution Performance. A COVID-19 Perspective," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 3(12), pages 55-65, December .
• Luana COSĂCESCU, 2023. "The Certified Accountant and Artificial Intelligence – Competition, Antagonism or Partnership?," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 4(10), pages 1-9, October.
• Claudia-Florina BOTAR, 2023. "Resonances of the Global Sanitary Crisis on the Development of Cloud Accounting. The Impact on the Accounting and Tax Fields (I)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 4(10), pages 10-22, October.
• Bogdan Cosmin GOMOI, 2023. "Dynamic Diagnosis of the Financial Performances of a Company in the HoReCa Sector, Between Resilience and Sustainability," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 4(10), pages 23-32, October.
• Valentin BURCĂ & Nicolae BOBIȚAN & Diana DUMITRESCU, 2023. "Perspectives on the Relevance of the Internal Control System in Combating and Investigating Frauds in Financial Reporting," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 4(10), pages 33-41, October.
• Claudia-Florina BOTAR, 2023. "Post-Pandemic Effects on the Business Environment and the Accounting Profession," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 4(1), pages 2-9, January.
• Lucian CERNUȘCA, 2023. "The Accounting and Fiscal Regime of Dividends in 2023," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 4(1), pages 30-41, January.
• Antonia-Cătălina HORVAT, 2023. "The Impact of Additional Taxation of Part-Time Employment Contracts in the Romanian Economy Against the Background of an Accumulation of Recessions," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 4(1), pages 42-49, January.
• Paul C. ȘCHIOPU, 2023. "The Specific Accounting of the Group of Manufacturers Functional in the Agricultural Cooperative," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 4(2), pages 14-20, February.
• Delia DAVID & Ștefania Amalia NICOARĂ & Luminița PĂIUȘAN, 2023. "The Accounting and Fiscal Treatment of Mining Royalties in the Case of Entities that Carry Out Exploitation Activities of Geothermal Waters," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 4(2), pages 21-28, February.
• Bogdan Cosmin GOMOI, 2023. "Diagnosis of the Entity’s Financial Position. Comparative Study Romania Versus the Republic of Moldova," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 4(2), pages 29-40, February.
• Marian SĂCĂRIN, 2023. "The Lease Agreement at the Tenant – the Same Transaction, but Different Accounting, with Consequences for the Information Presented in the Financial Statements and the Indicators Calculated Based on T," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 4(2), pages 3-13, February.
• Lucian CERNUȘCA, 2023. "Single Statement Corresponding to 2023," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 4(2), pages 50-61, February.
• Mihaela ENACHI & Cristina-Ionela BREAHNĂ-PRAVĂȚ, 2023. "Legal, Accounting and Tax Issues Regarding the Simultaneous Dissolution and Liquidation of Limited Liability Companies in Financial Difficulty," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 4(3), pages 13-24, March.
• Corina-Graziella BÂTCĂ-DUMITRU & Daniela-Nicoleta SAHLIAN & Cleopatra ȘENDROIU, 2023. "Cost of the Products’ Life Cycle," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 4(3), pages 25-33, March.
• Maria MORNEA, 2023. "Co-operation – Challenges for the Accounting Profession," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 4(3), pages 3-12, March.
• Elena Alina OLARU (COLBEA), 2023. "Effects of IPSAS Adoption in Public Institutions in Romania on the Quality of Financial Reporting," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 4(3), pages 62-72, March.
• Elena Alina OLARU (COLBEA), 2023. "Effects of IPSAS Adoption in Public Institutions in Romania on the Quality of Financial Reporting," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 4(4), pages 17-27, April.
• Paul C. ȘCHIOPU, 2023. "Accounting Operations Specific to Agricultural Cooperatives Cultivating and Processing Vegetables (I)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 4(4), pages 28-38, April.
• Cristina NICOLAESCU & Monica BIJA, 2023. "Accounting and Tax Issues Regarding the Subsidies," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 4(5), pages 15-25, May.
• Paul C. ȘCHIOPU, 2023. "Accounting Operations Specific to Agricultural Cooperatives Cultivating and Processing Vegetables (II)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 4(5), pages 26-34, May.
• Elena Valentina ȚILICĂ & Radu CIOBANU, 2023. "Assessment Approaches: The Income Approach (I)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 4(5), pages 48-55, May.
• Paul C. ȘCHIOPU, 2023. "Accounting Operations Specific to Agricultural Cooperatives Cultivating and Processing Vegetables (III)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 4(6), pages 12-18, June.
• Elena Valentina ȚILICĂ & Radu CIOBANU, 2023. "Assessment Approaches: The Income Approach (II)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 4(6), pages 30-36, June.
• Paul C. ȘCHIOPU, 2023. "Accounting Operations Specific to Agricultural Cooperatives Cultivating and Processing Vegetables (IV)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 4(7), pages 18-22, July.
• Paul C. ȘCHIOPU, 2023. "Accounting Operations Specific to Agricultural Cooperatives Cultivating and Processing Vegetables (V)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 4(8), pages 1-5, August.
• Hanna HANIFA & Oman RUSMANA & Dona PRIMASARI, 2023. "Factors Affecting Micro, Small and Medium Enterprises in the Use of Accounting Information on Culinary Business in the North Purwokerto," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 4(8), pages 32-47, August.
• Krismiaji & Handayani & Sumayyah, 2023. "Audit Quality, Board Governance and Real Earnings Management – Indonesian Evidence," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 4(8), pages 64-73, August.
• Paul C. ȘCHIOPU, 2023. "The Specific Features of Settlement of Agricultural Works and Services Provided by the Agricultural Cooperative to Its Members," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 4(9), pages 2-7, September.
• L.M.I.M. Lewliyadda & T.T. Subasinghe, 2023. "Impact of Cash Conversion Cycle on Profitability. An Empirical Study on the Listed Hotel Companies in Sri Lanka," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 4(9), pages 41-55, September.
• Resat KARCIOGLU & Fatih Omur BINICI, 2023. "Developing a maturity model to identify digital skills and abilities of accounting professionals: evidence from Turkey," Access Journal, Access Press Publishing House, vol. 4(2), pages 221-247, March.
• Andreia Manea & Nadia Albu, 2023. "Development of The Ethical Self of Accounting Versus Non-Accounting Students – An Institutional Analysis," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 22(1), pages 111-129, March.
• Pompei Mititean, 2023. "Board Attributes and Social and Environmental Performance. Evidence from The Energy Sector," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 22(1), pages 130-146, March.
• Alexey Litvinenko & Jaan Alver, 2023. "Cash-Based Credit Risk Model Based on Timothy Jury’s Template: Review and Modification with Application to Manufacturing Company (2016-2022)," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 22(1), pages 147-172, March.
• Xin Tan & Sorin Tuluca, 2023. "Liquidity and Profitability: Not A "One Size Fits All" Proposition!," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 22(1), pages 42-58, March.
• Ahmed Sallemi & Feten Arfaoui & Salma Damak Ayadi, 2023. "The Impact of Task Interruptions on Audit Quality: Experimental Design in The Tunisian Audit Context," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 22(1), pages 5-21, March.
• Dulshan Karunarathna & Samitha Rajapaksha, 2023. "Do Accounting Benefits of ERP Systems Impact the Satisfaction of End-Users? From the Perspective of Accountants and Internal Auditors in Sri Lanka," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 22(1), pages 59-85, March.
• Udani Weerasekara & Tharusha Gooneratne, 2023. "Enterprise Resource Planning (ERP) System Implementation in A Manufacturing Firm: Rationales, Benefits, Challenges and Management Accounting Ramifications," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 22(1), pages 86-110, March.
• Marwa Moalla Jamoussi & Anis Jarboui, 2023. "Responsible Governance and Environmental Disclosure Quality: The Moderating Role of Media Exposure and Media Legitimacy," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 22(2), pages 225-259, June.
• Hend Guermazi & Salma Damak-Ayadi, 2023. "Determinants of The Choice of Permanent Options: The Case of European Groups," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 22(2), pages 277-296, June.
• Costel Istrate, 2023. "An Overall Effective Tax Rate for The Romanian Companies Listed on The Regulated Market of The Bucharest Stock Exchange," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 22(2), pages 297-319, June.
• Elena Turuianu (Nechita), 2023. "Sustainability Reporting and Earnings Management Engagement from An Emerging Economy Perspective," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 22(2), pages 320-345, June.
• Ashutosh Deshmukh & Maximilian Holzmeier, 2023. "The Financial Close Process in German Corporations: Developing and Testing A Theoretical Model," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 22(2), pages 346-371, June.
• Gerasimos Rompotis & Dimitris Balios, 2023. "The Impact of IFRS 16 On the Financials of The Greek Listed Companies," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 22(3), pages 375-407, September.
• Olfa Ben Salah & Anis Jarboui, 2023. "Impact of Dividend Policy on Earnings Management and The Moderating Effect of The Board of Directors and The Audit Committees: The French Case," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 22(3), pages 408-427, September.
• Recep Pekdemir & Mehmet Kocakulah & Ummuhan Aslan & Melis Ercan, 2023. "History of Classified Balance Sheets in Turkey By 1982," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 22(3), pages 428-463, September.
• Somya M. Eljilany & Ibrahim R. Hegazy & Ahmed F. Elbayoumi, 2023. "Risk-Taking in The Banking Sector: Do Cultural Differences Matter?," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 22(3), pages 464-489, September.
• Lukas Timbate & Dereje Asrat, 2023. "Corporate Financial Reporting and Taxes: How Important Is Prior Performance?," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 22(3), pages 490-517, September.
• Alexey Litvinenko, 2023. "A Comparative Analysis of Altman's Z-Score and T. Jury's Cash-Based Credit Risk Models with The Application to The Production Company and The Data for The Years 2016-2022," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 22(3), pages 518-553, September.
• Azzouz Elhamma, 2023. "Impact of Mandatory IFRS Adoption on Economic Growth: The Moderating Role of Covid-19 Crisis in Developing Countries," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 22(3), pages 554-568, September.
• Yosr Hrichi & Feten Arfaoui, 2023. "Research and development capitalization, fair value, and earnings management: A study of French listed companies," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 22(3), pages 569-586, September.
• Radojko Lukic, 2023. "Comparative Analysis of Transport and Storage Information Systems of the European Union and Serbia Using Fuzzy LMAW and MARCOS Methods," Economy, Business & Development: An International Journal, Ss. Cyril and Methodius University in Skopje, Faculty of Economics-Skopje, vol. 4(1), pages 1-17, May.
• John T. Ayoolа & Ayokunle O. Odusina, 2023. "Comparative Analysis of Transport and Storage Information Systems of the European Union and Serbia Using Fuzzy LMAW and MARCOS Methods," Economy, Business & Development: An International Journal, Ss. Cyril and Methodius University in Skopje, Faculty of Economics-Skopje, vol. 4(1), pages 19-35, May.
• Carlos M. Jardon & Xavier Martinez Cobas, 2023. "Emerging economies and investment in intellectual capital in crisis time: The case of Russia," Russian Journal of Economics, ARPHA Platform, vol. 9(1), pages 57-70, April.
• Viktor Tomchuk, 2023. "Ways To Improve The Accounting Of Settlement Transactions," Three Seas Economic Journal, Publishing house "Baltija Publishing", vol. 4(1).
• Yuliia Klius & Oleh Zamai, 2023. "Methods Of Valuation Of Items Of Financial Reporting Of Ukrainian Enterprises: Unification Of National And International Standards," Three Seas Economic Journal, Publishing house "Baltija Publishing", vol. 4(1).
• Yuliia Klius & Oleksandr Striuk & Roman Vodyanyk, 2023. "Classification Of Expenditures On Innovation Activities Of Industrial Enterprises," Green, Blue & Digital Economy Journal, Publishing house "Baltija Publishing", vol. 4(2).
• Yuliia Klius & Oleksandr Striuk & Roman Vodyanyk, 2023. "Classification Of Expenditures On Innovation Activities Of Industrial Enterprises," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", vol. 4(2).
• Lela Nurlaela Wati & Momon & Dwi Cahyono, 2023. "Double-Edged Sword of Controlling Shareholders on Politically Connected Group Business," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 1, pages 75-91.
• Vladan Pavlovic & Goranka Knezevic & Radica Bojicic, 2023. "Do the Profitability, the Volume of Assets, and Equity of Public Enterprises Have Any Role in Local Authorities' Gender and Age Policy? – A Case Study of Belgrade," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 2, pages 172-191.
• Marwan Altarawneh & Mohammad Abedalrahman Alhmood & Ala’a Zuhair Mansour & Aidi Ahmi, 2023. "Comprehensive Bibliometric Mapping of Publication Trends in Earnings Management," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 5, pages 179-203.
• Vladan Pavlovic & Goranka Knezevic & Antonio Andre Cunha Callado, 2023. "Misunderstanding of Corporate Insolvency and Solvency Assessment Methodology – How Did the Logic Run Away?," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 6, pages 132-144.
• Shadi Alkhasawneh & Wan Anisah Binti Endut & Nik Mohd Norfadzilah Bin Nik Mohd Rashid, 2023. "The Influence of External Factors and Modern Management Accounting Techniques Adoption on Organizational Performance," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 6, pages 145-168.
• Álvaro Menéndez & Maristela Mulino, 2023. "Evolución económica reciente de las pymes españolas y de su acceso a la financiación externa de acuerdo con la encuesta semestral del BCE," Boletín Económico, Banco de España, issue 2023/T1.
• Álvaro Menéndez & Maristela Mulino, 2023. "Recent economic performance of Spanish SMEs and developments in their access to external financing according to the ECB’s half-yearly survey," Economic Bulletin, Banco de España, issue 2023/Q1.
• Francesco Giovannini & Antonio Schifino, 2023. "Evidence on IFRS 9 implementation from a sample of Italian banks and other financial intermediaries," Questioni di Economia e Finanza (Occasional Papers) 784, Bank of Italy, Economic Research and International Relations Area.
• Amira Pobrić, 2023. "Economic Consequences Of Disclosure Of Information On The Effectiveness Of Internal Control Over The Financial Reporting System," Ekonomske ideje i praksa, Faculty of Economics and Business, University of Belgrade, issue 49, pages 63-82, June.
• Bekir ELMAS & Mehtab ÇELİK & Ersin KORKMAZ, 2023. "İç Kontrol Sisteminin COSO İç Kontrol Modeli ile İncelenmesi ve Finansal Performans Üzerine Etkisi: Katılım Bankalarında Bir Araştırma," Bingol University Journal of Economics and Administrative Sciences, Bingol University, Faculty of Economics and Administrative Sciences, vol. 7(1), pages 189-206, June.
• Gambacorta, Leonardo & Polizzi, Salvatore & Reghezza, Alessio & Scannella, Enzo, 2023. "Do banks practice what they preach? Brown lending and environmental disclosure in the euro area," Working Paper Series 2872, European Central Bank.
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• El Dardery Ola I.S. & Gomaa Ismail & Rayan Adel R. M. & Frendy & Khayat Ghada El & Sabry Sara H., 2023. "Using Fuzzy TOPSIS and Balanced Scorecard for Kaizen Evaluation," Business Systems Research, Sciendo, vol. 14(1), pages 112-130, September.
• CORDOS (LABADITIS) Andreea & TIRON-TUDOR Adriana, 2023. "Accounting Optimised Skill Set And The Fourth Industrial Revolution - The View Of Professional Accounting Bodies," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 75(2), pages 40-50, June.
• Fischer Dov, 2023. "FASB to Practitioners: ‘Substance Over Form’ for Me but Not for Thee – An Apologia," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 13(3), pages 403-406, August.
• Biondi Yuri, 2023. "Corporate Control and Exceptions to Minimum Corporate Taxation: A Step Toward Fairness or Financialisation?," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 13(4), pages 407-415, November.
• Ramzi Benkraiem & Sabri Boubaker & Imen Derouiche & Emilios Galariotis, 2023. "Excess Control Rights, Multiple Large Shareholders, and Corporate Cash Holding Behavior," Finance, Presses universitaires de Grenoble, vol. 44(3), pages 47-108.
• Atanas Atanasov, 2023. "Goodwill as a Symbol of Growth in the Work of Professor Dimitar Dobrev from the First Half of the 20th Century," Proceedings of the Centre for Economic History Research, Centre for Economic History Research, vol. 8, pages 388-398, November.
• Olivier Dessaint & Thierry Foucault & Laurent Frésard, 2022. "The Horizon of Investors' Information and Corporate Investment," Working Papers hal-03890720, HAL.
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• Tami Dinh & Florian Eugster & Anna Husmann, 2023. "Corporate Green Bonds: The Role of External Reviews for Investment Greenness and Disclosure Quality," Swiss Finance Institute Research Paper Series 23-33, Swiss Finance Institute.
• Florian Eugster & Jenni Kallunki & Juha-Pekka Kallunki & Henrik Nilsson, 2023. "Managerial Extraversion and Corporate Voluntary Disclosure," Swiss Finance Institute Research Paper Series 23-75, Swiss Finance Institute.
• Choné, Philippe & Linnemer, Laurent, 2023. "Misspecified profit functions and full-cost pricing," CEPR Discussion Papers 18240, C.E.P.R. Discussion Papers.
• Галина Чиприянова & Радосвета Кръстева-Христова, 2023. "Актуални Аспекти При Обучението На Специалисти С Висше Счетоводно-Икономическо Образование," Scientific Research Almanac, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, vol. 31(1 Year 20), pages 7-37.
• Mariya Pavlova & Rayna Petrova, 2023. "The Emerging Changes In The Accounting Profession And The Acconting Practice Under The Influence Of Technology," Economic Archive, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 1 Year 20, pages 24-40.
• Мария Павлова & Райна Петрова, 2023. "Настъпващите Промени В Счетоводната Професия И Счетоводната Практика Под Въздействието На Технологиите," Economic Archive, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 1 Year 20, pages 27-45.
• Rosen Kolev, 2023. "Industry 4.0 And Kaizen Costing 4.0 - Opportunities For Development Of Cost Management Systems Towards Circular Economy," Economic Archive, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 2 Year 20, pages 62-74.
• Росен Колев, 2023. "Индустрия 4.0 и Kaizen costing 4.0 - възможности за развитие на системите за управление на разходите, по пътя към кръгова икономика," Economic Archive, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 2 Year 20, pages 68-82.
• Fernanda Ballesteros & Franziska Schütze & Catherine Marchewitz & Alexandra Hüttel, 2023. "Scenario Analysis for Net Zero: The Applicability of Climate Neutrality Studies for Transitioning Firms in the German Building Sector and Energy-Intensive Industry," Discussion Papers of DIW Berlin 2048, DIW Berlin, German Institute for Economic Research.
• HERRERO-OLARTE, Susana & LOPEZ-PINAR, Ivan & TORRENT, Joan, 2023. "How Could Ecuadorian Firms Survive To The Pandemic? Innnovating," Regional and Sectoral Economic Studies, Euro-American Association of Economic Development, vol. 23(1), pages 33-50.
• Kund, Arndt-Gerrit & Rugilo, Daniel, 2023. "Does IFRS 9 increase banks’ resilience?," Working Paper Series 2792, European Central Bank.
• Leonardo Gambacorta & Salvatore Polizzi & Alessio Reghezza & Enzo Scannella, 2023. "Do banks practice what they preach? Brown lending and environmental disclosure in the euro area," BIS Working Papers 1143, Bank for International Settlements.
  • Gambacorta, Leonardo & Polizzi, Salvatore & Reghezza, Alessio & Scannella, Enzo, 2023. "Do banks practice what they preach? Brown lending and environmental disclosure in the euro area," Working Paper Series 2872, European Central Bank.
• Obiedah Mohammad Alqudah & Safrul Izani Mohd Salleh, 2023. "The Realities and Expectations of Calculating Government Service Costs: An Analysis of Jordanian Hospitals," International Journal of Economics and Financial Issues, Econjournals, vol. 13(1), pages 65-72, January.
• Md. Sumon Hossain & Md. Johir Rayhan & Maeen Uddin & S.M. Masudur Rahman, 2023. "Analyzing the Level of CSR Practices in Relation to Customer Satisfaction in the Context of Banking Industry in Bangladesh," International Journal of Economics and Financial Issues, Econjournals, vol. 13(4), pages 92-101, July.
• Anis Ali & Nadeem Fatima, 2023. "Do the Size of Oil and Gas Firms Govern their Financial Performance? With Special Reference to Indian Oil and Gas Firms," International Journal of Energy Economics and Policy, Econjournals, vol. 13(2), pages 166-174, March.
• Anis Ali & Nadeem Fatima, 2023. "Growth and Financial Performance Governance by the Total Resources: A Case of Indian Downstream Oil and Gas Firms," International Journal of Energy Economics and Policy, Econjournals, vol. 13(3), pages 141-148, May.
• Mohammad Ahmad Shehadeh & Suleiman Hussein Al-Beshtawi, 2023. "Impact of Lean Accounting on Value of the Company at the Jordanian Industrial Companies," International Review of Management and Marketing, Econjournals, vol. 13(1), pages 29-40, January.
• Wiesen, Taylor, 2023. "Aggregate earnings and market expectations in United States presidential election prediction markets," Advances in accounting, Elsevier, vol. 60(C).
• Afzali, Mansoor, 2023. "Corporate culture and financial statement comparability," Advances in accounting, Elsevier, vol. 60(C).
• Almand, Andrew & Cantrell, Brett & Dickinson, Victoria, 2023. "Accruals and firm life cycle: Improving regulatory earnings management detection," Advances in accounting, Elsevier, vol. 60(C).
• Kuselias, Stephen & Agoglia, Christopher P. & Wang, Elaine Ying, 2023. "The effect of team member proximity and assignment length on audit staff reliance on a supervisor's preferences," Accounting, Organizations and Society, Elsevier, vol. 105(C).
• Libby, Theresa & Olczak, Wioleta, 2023. "Narcissism in the workforce: How employees respond to contract frame," Accounting, Organizations and Society, Elsevier, vol. 106(C).
• Kuselias, Stephen & Earley, Christine E. & Perreault, Stephen J., 2023. "The impact of firm affiliation on accountants’ error reporting decisions," Accounting, Organizations and Society, Elsevier, vol. 108(C).
• Deore, Aishwarrya & Mahlendorf, Matthias D. & Wu, Fan, 2023. "CEOs' structural power, prestige power, and target ratcheting," Accounting, Organizations and Society, Elsevier, vol. 110(C).
• Makridis, Christos A. & Schloetzer, Jason D., 2023. "Extreme local temperatures lower expressed sentiment about U.S. economic conditions with implications for the stock returns of local firms," Journal of Behavioral and Experimental Finance, Elsevier, vol. 37(C).
• Al-Hadi, Ahmed & Taylor, Grantley & Monzur Hasan, Mostafa & Eulaiwi, Baban, 2023. "Third-party auditor liability and financial restatements," The British Accounting Review, Elsevier, vol. 55(2).
• Chen, Tao, 2023. "Common auditors and internal control similarity: Evidence from China," The British Accounting Review, Elsevier, vol. 55(2).
• Wu, Xiting & Jiang, Haiyan & Lin, Hui & You, Jiaxing, 2023. "Why Muddy the Water? Short selling and the disclosure of proprietary information," The British Accounting Review, Elsevier, vol. 55(4).
• Li, Zhuo & Wen, Fenghua & Huang, Zhijian James, 2023. "Asymmetric response to earnings news across different sentiment states: The role of cognitive dissonance," Journal of Corporate Finance, Elsevier, vol. 78(C).
• Regier, Matthias & Rouen, Ethan, 2023. "The stock market valuation of human capital creation," Journal of Corporate Finance, Elsevier, vol. 79(C).
• Eichfelder, Sebastian & Jacob, Martin & Schneider, Kerstin, 2023. "Do tax incentives affect investment quality?," Journal of Corporate Finance, Elsevier, vol. 80(C).
• Cheng, Lin & Jin, Qinglu & Ma, Hui, 2023. "Tone emphasis and insider trading," Journal of Corporate Finance, Elsevier, vol. 80(C).
• Dimmock, Stephen G. & Feng, Fan & Zhang, Huai, 2023. "Mutual funds' capital gains lock-in and earnings management," Journal of Corporate Finance, Elsevier, vol. 80(C).
• Liu, Junhao & Hope, Ole-Kristian & Hu, Danqi, 2023. "Earnings announcements in China: Overnight-intraday disparity," Journal of Corporate Finance, Elsevier, vol. 82(C).
• Azevedo, Vitor, 2023. "Analysts’ underreaction and momentum strategies," Journal of Economic Dynamics and Control, Elsevier, vol. 146(C).
• Zhang, Ming & Du, Panpan & Tu, Xianjin, 2023. "The role of intangible assets in promoting the sustainability of agri-food enterprises: Evidence from China," Economic Analysis and Policy, Elsevier, vol. 77(C), pages 928-939.
• Jian, Jian-hui & Hu, Dan & Tian, Haiyan & Long, Chengfeng & Yang, Fan, 2023. "Political uncertainty, officials’ characteristics heterogeneity and firm cost stickiness," Economic Analysis and Policy, Elsevier, vol. 78(C), pages 776-791.
• Xiu, Zongfeng & Liu, Ran & Feng, Pengshuo & Yin, Jingwei, 2023. "Does social culture matter for firms' access to trade credit? Evidence from China," Economic Modelling, Elsevier, vol. 119(C).
• Xu, Ronghua & Shen, Yuxin & Liu, Meng & Li, Lu & Xia, Xuehua & Luo, Kaixin, 2023. "Can government subsidies improve innovation performance? Evidence from Chinese listed companies," Economic Modelling, Elsevier, vol. 120(C).
• Shang, Duo & Yuan, Dongliang & Li, Dehui & Lin, Qi, 2023. "Independent directors’ geographic distance, high-speed railway, and corporate cash holdings," Economic Modelling, Elsevier, vol. 121(C).
• Wen, Huiyu & Fang, Jincheng & Gao, Haoyu, 2023. "How FinTech improves financial reporting quality? Evidence from earnings management," Economic Modelling, Elsevier, vol. 126(C).
• Jeanne, Amar & Demaria, Samira & Rigot, Sandra, 2023. "What are the drivers of corporates' climate transparency? Evidence from the S&P 1200 index," Ecological Economics, Elsevier, vol. 213(C).
• Caylor, Marcus & Hong, Duanping & Park, Hyungshin & Qu, Hong, 2023. "Do analysts anchor on public signals in forecasting the target price of disruptive technology firms?," Economics Letters, Elsevier, vol. 228(C).
• Fernández-Rodríguez, Elena & García-Fernández, Roberto & Martínez-Arias, Antonio, 2023. "Institutional determinants of the effective tax rate in G7 and BRIC countries," Economic Systems, Elsevier, vol. 47(2).
• Alsuhaibani, Waleed & Houmes, Robert & Wang, Daphne, 2023. "The evolution of financial reporting quality for companies listed on the Tadawul Stock Exchange in Saudi Arabia: New emerging markets' evidence," Emerging Markets Review, Elsevier, vol. 55(C).
• Wang, Yang & Ashton, John K. & Jaafar, Aziz, 2023. "Financial statement fraud, recidivism and punishment," Emerging Markets Review, Elsevier, vol. 56(C).
• Ning, Shuying & Lin, Zhiyang, 2023. "Effect of accounting information manipulation on innovation: Evidence from China," Emerging Markets Review, Elsevier, vol. 56(C).
• He, Jing & Lee, Dongyoung, 2023. "Say more to return less? Disclosure subsequent to successful technological innovation," Journal of Empirical Finance, Elsevier, vol. 70(C), pages 403-426.
• Düsterhöft, Maximilian & Schiemann, Frank & Walther, Thomas, 2023. "Let’s talk about risk! Stock market effects of risk disclosure for European energy utilities," Energy Economics, Elsevier, vol. 125(C).
• Fu, Zheng & Ma, Yechi & Li, Suyang & Qiao, Lu, 2023. "Peer performance and the asymmetric timeliness of earnings recognition," International Review of Financial Analysis, Elsevier, vol. 85(C).
• Xu, Jingjing & Huang, Haijie & Lee, Edward & Petaibanlue, Jirada, 2023. "Does goodwill pressure drive business restructuring based on subsidiary disposal?," International Review of Financial Analysis, Elsevier, vol. 86(C).
• Sun, Zeyu & Yang, Ge & Bai, Haichen, 2023. "The spillover effect of customers' financial risk on suppliers' conservative reporting: Evidence from China," International Review of Financial Analysis, Elsevier, vol. 87(C).
• Zheng, Yi & Wu, Da, 2023. "The impact of opacity on bank valuation during the global financial crisis: A channel analysis," International Review of Financial Analysis, Elsevier, vol. 87(C).
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• Aljughaiman, Abdullah A. & Nguyen, Tam Huy & Trinh, Vu Quang & Du, Anqi, 2023. "The Covid-19 outbreak, corporate financial distress and earnings management," International Review of Financial Analysis, Elsevier, vol. 88(C).
• Li, Xia & Gupta, Jairaj & Bu, Ziwen & Kannothra, Chacko George, 2023. "Effect of cash flow risk on corporate failures, and the moderating role of earnings management and abnormal compensation," International Review of Financial Analysis, Elsevier, vol. 89(C).
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• 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 halshs-04174530, HAL.
• 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), vol. 74(2), pages 208-232.
• 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), vol. 74(4), pages 585-611.
• 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), vol. 74(5), pages 758-790.
• 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.
• 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.
• 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.
• Veronika Hanusych, 2023. "Natural Capital Disclosure for Integrated Reporting," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 26-30, March.
• 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.
• 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.
• Nataliia Shevchuk, 2023. "Normative and Legal Regulation for Integrated Reporting," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 56-67, March.
• 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.
• 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.
• 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.
• 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.
• 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.
• 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.
• 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.
• 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.
• 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.
• 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.
• 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.
• Olga Usatenko, 2023. "Fundamental Concepts of Integrated Reporting," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 38-44, September.
• 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.
• 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, vol. 56(1(65)), pages 151-166, July.
• 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, vol. 0(68), pages 1-14, January.
• 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, vol. 0(68), pages 43-55, January.
• Mohammad Reza Toutounchi Asl & Sohrab Abdi, 2023. "Stock Price Synchronicity and Information Asymmetry," Muhasebe Enstitusu Dergisi - Journal of Accounting Institute, Istanbul University Business School, vol. 0(68), pages 57-70, January.
• 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, vol. 0(68), pages 71-83, January.
• 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, vol. 73(73-1), pages 333-358, June.
• LUKIĆ Radojko, 2023. "Influence of Net Working Capital on Trade Profitability in Serbia," European Journal of Interdisciplinary Studies, Bucharest Economic Academy, issue 01, March.
• Xuan Wu & Yueting Li & Yangxin Yu, 2023. "CEO Inside Debt and Employee Workplace Safety," Journal of Business Ethics, Springer, vol. 182(1), pages 159-175, January.
• Melanie Millar & Roger M. White & Xin Zheng, 2023. "Substance Abuse and Workplace Fraud: Evidence from Physicians," Journal of Business Ethics, Springer, vol. 183(2), pages 585-602, March.
• 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, vol. 183(2), pages 495-510, March.
• 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, vol. 185(1), pages 185-207, June.
• Wenwu Cai & Xiaofeng Quan & Gary Gang Tian, 2023. "Local Corruption and Trade Credit: Evidence from an Emerging Market," Journal of Business Ethics, Springer, vol. 185(3), pages 563-594, July.
• 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, vol. 66(1), pages 1-40, January.
  • Masatomo Suzuki & Seow Eng Ong & Chihiro Shimizu & Yasushi Asami, 2018. "Long-run renewal of REIT property portfolio through strategic divestment," ERES eres2018_48, European Real Estate Society (ERES).
• Yi-Hsing Liao & Hua Lee & Chao-Jung Chen, 2023. "The informational role of audit partner industry specialization," Review of Quantitative Finance and Accounting, Springer, vol. 60(1), pages 69-109, January.
• 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, vol. 60(1), pages 231-257, January.
• 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, vol. 60(1), pages 147-194, January.
• Mahmud Hossain & Gerald J. Lobo & Santanu Mitra, 2023. "Firm-level political risk and corporate tax avoidance," Review of Quantitative Finance and Accounting, Springer, vol. 60(1), pages 295-327, January.
• Vitor Azevedo & Christopher Hoegner, 2023. "Enhancing stock market anomalies with machine learning," Review of Quantitative Finance and Accounting, Springer, vol. 60(1), pages 195-230, January.
• Feng Gao & Rong Zhong, 2023. "Information environment and interfirm alliance," Review of Quantitative Finance and Accounting, Springer, vol. 60(2), pages 643-677, February.
• Dina El Mahdy & Fatima Alali, 2023. "Female CFOs and managerial opportunism," Review of Quantitative Finance and Accounting, Springer, vol. 60(3), pages 1161-1207, April.
• 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, vol. 60(3), pages 1243-1258, April.
• Ryan P. McDonough, 2023. "Corporate communication and shareholder base retention: evidence from spin-offs," Review of Quantitative Finance and Accounting, Springer, vol. 60(4), pages 1283-1327, May.
• Luqiao Zhang & Biao Mi & Yun Shen & Liang Han, 2023. "When in Rome, do as the Romans do: loan syndication in a state-dominated market," Review of Quantitative Finance and Accounting, Springer, vol. 60(4), pages 1469-1494, May.
• Hanni Liu & Harrison Liu & Jennifer Yin, 2023. "The impact of clawback provisions on executive cash compensation," Review of Quantitative Finance and Accounting, Springer, vol. 61(1), pages 35-62, July.
• Katherine Gunny & Troy Pollard, 2023. "The role of earnings management via real activities and accrual management in PIPEs," Review of Quantitative Finance and Accounting, Springer, vol. 61(2), pages 481-500, August.
• Audrey Hsu & Sophia Liu, 2023. "The effect of book-tax conformity on the information environment: from the analyst perspective," Review of Quantitative Finance and Accounting, Springer, vol. 61(2), pages 535-565, August.
• Markus Buxbaum & Wolfgang Schultze & Samuel L. Tiras, 2023. "Do analysts’ target prices stabilize the stock market?," Review of Quantitative Finance and Accounting, Springer, vol. 61(3), pages 763-816, October.
• Stephen Penman & Julie Zhu & Haofei Wang, 2023. "The implied cost of capital: accounting for growth," Review of Quantitative Finance and Accounting, Springer, vol. 61(3), pages 1029-1056, October.
• Ming-Hua Liu & Shaohua Tian & Yang Zhang, 2023. "CEO marital status and corporate tax planning behavior," Review of Quantitative Finance and Accounting, Springer, vol. 61(4), pages 1207-1242, November.
• Robin Chen & Hongrui Feng & Xuechen Gao & Shenru Li, 2023. "The effect of co-opted directors on real earnings management," Review of Quantitative Finance and Accounting, Springer, vol. 61(4), pages 1315-1339, November.
• Naser Makarem & Harjinder Singh & Nigar Sultana & Darren Henderson, 2023. "Policy uncertainty and real activities manipulation: evidence from Brexit," Review of Quantitative Finance and Accounting, Springer, vol. 61(4), pages 1415-1440, November.
• Yiwei Li & Wei Song & Tingyu Sun & Qingjing Zhang, 2023. "The impact of shareholder litigation risk on income smoothing," Review of Quantitative Finance and Accounting, Springer, vol. 61(4), pages 1379-1413, November.
• Mattias Sandgren & Timur Uman & Mattias Nordqvist, 2023. "Accountants in family firms—a systematic literature review," Small Business Economics, Springer, vol. 61(1), pages 349-388, June.
• Ine Umans & Maarten Corten, 2023. "Ownership succession intentions affecting earnings management in private family firms," Small Business Economics, Springer, vol. 61(2), pages 827-842, August.
• Fatima Saleh Abd Almajeed Al-Hamshary & Akmalia M. Ariff & Khairul Anuar Kamarudin & Norakma Abd Majid, 2023. "Corporate Risk-Taking and Cash Holdings: The Moderating Effect of Investor Protection," Capital Markets Review, Malaysian Finance Association, vol. 31(1), pages 1-23.
• Berto Usman & Ridwan Nurazi & Intan Zoraya & Nurna Aziza, 2023. "CSR Performance and Profitability of the Banking Industry in Southeast Asia Nations (ASEAN)," Capital Markets Review, Malaysian Finance Association, vol. 31(2), pages 55-68.
• Eva Gulyas & Marton Miklos Ratky, 2023. "Fair Value of Retail Loans: Are We Following IFRS9 or Misinterpreting It?," Financial and Economic Review, Magyar Nemzeti Bank (Central Bank of Hungary), vol. 22(1), pages 77-103.
• Dennis Fixler & Julie L. Hass & Tina Highfill & Kelly M. Wentland & Scott A. Wentland, 2023. "Accounting for Environmental Activity: Measuring Public Environmental Expenditures and the Environmental Goods and Services Sector in the US," NBER Chapters, in: Measuring and Accounting for Environmental Public Goods: A National Accounts Perspective, National Bureau of Economic Research, Inc.
• Pietro Bonetti & Christian Leuz & Giovanna Michelon, 2023. "Internalizing Externalities: Disclosure Regulation for Hydraulic Fracturing, Drilling Activity and Water Quality," NBER Working Papers 30842, National Bureau of Economic Research, Inc.
• Lin William Cong & Nathan Darden George & Guojun Wang, 2023. "RIM-Based Value Premium and Factor Pricing Using Value-Price Divergence," NBER Working Papers 30967, National Bureau of Economic Research, Inc.
• Dennis Fixler & Julie L. Hass & Tina Highfill & Kelly M. Wentland & Scott A. Wentland, 2023. "Accounting for Environmental Activity: Measuring Public Environmental Expenditures and the Environmental Goods and Services Sector in the US," NBER Working Papers 31574, National Bureau of Economic Research, Inc.
• Angel Petrov, 2023. "The Harmonization of Accounting Systems in the Application of NSS and IFRS. Development and Requirements in the Application of Both Systems," Ikonomiceski i Sotsialni Alternativi, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 121-130, March.
• Gabriela Dimcheva, 2023. "Theoretical Aspects of Sustainability Accounting," Ikonomiceski i Sotsialni Alternativi, University of National and World Economy, Sofia, Bulgaria, issue 2, pages 40-47, June.
• Gabriela Dimcheva, 2023. "Conventional Sustainability Accounting Standards – Essence and Perspectives," Ikonomiceski i Sotsialni Alternativi, University of National and World Economy, Sofia, Bulgaria, issue 3, pages 149-156, September.
• Michael Musov, 2023. "Principles of Management Accounting: A Critique," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 3, pages 51-78, August.
• Bernhard Haslhofer & Burkhard Raunig & Pietro Saggase & Esther Segalla & Michael Sigmund & Felix Zangerl, 2023. "Assessing the Solvency of Virtual Asset Service Providers: Are Current Standards Sufficient? (Pietro Saggese, Esther Segalla, Michael Sigmund, Burkhard Raunig, Felix Zangerl, Bernhard Haslhofer)," Working Papers 248, Oesterreichische Nationalbank (Austrian Central Bank).
• Wenjun Kuang, 2023. "Accounting comparability and the accuracy of management earnings forecasts in Japan," Discussion Papers in Economics and Business 23-07, Osaka University, Graduate School of Economics.
• Ilona Babenko & Benjamin Bennett & John M Bizjak & Jeffrey L Coles & Jason J Sandvik, 2023. "Clawback Provisions and Firm Risk," Review of Corporate Finance Studies, Oxford University Press, vol. 12(2), pages 191-239.

2022

• Lee, Kyounghun & Oh, Frederick Dongchuhl, 2022. "Mandatory disclosure, investment, and private benefits of control," Economics Letters, Elsevier, vol. 216(C).
• Yang, Mian & Tang, Wenliang, 2022. "Air pollution, political costs, and earnings management," Emerging Markets Review, Elsevier, vol. 51(PA).
• Majeed, Muhammad Ansar & Yan, Chao & Zhong, Huijie, 2022. "Do firms manipulate earnings after winning public-private partnership bids? Evidence from China," Emerging Markets Review, Elsevier, vol. 51(PB).
• Cong, Yunyu & Sun, Fangfang & Wang, Fusheng & Ye, Qiang, 2022. "Information assimilation and stock return synchronicity: Evidence from an investor relations management platform," Emerging Markets Review, Elsevier, vol. 53(C).
• Li, Wanli & Lai, Yin & Wang, Chaohui & Tan, Bowen, 2022. "How do emerging debt market participants recognize firm internationalization?Evidence from effects on credit ratings," Emerging Markets Review, Elsevier, vol. 53(C).
• Hao, Rubin & Liao, Guanmin & Ding, Wenhong & Guan, Wei, 2022. "The informativeness of regional GDP announcements: Evidence from China," Journal of Empirical Finance, Elsevier, vol. 67(C), pages 78-99.
• Lin, Tse-Chun & Liu, Jinyu & Ni, Xiaoran, 2022. "Foreign bank entry deregulation and stock market stability: Evidence from staggered regulatory changes," Journal of Empirical Finance, Elsevier, vol. 69(C), pages 185-207.
• Zhu, Qi & Jin, Sisi & Huang, Yuxuan & Yan, Cheng, 2022. "Oil price uncertainty and stock price informativeness: Evidence from listed U.S. companies," Energy Economics, Elsevier, vol. 113(C).
• Allaya, Manel & Derouiche, Imen & Muessig, Anke, 2022. "Voluntary disclosure, ownership structure, and corporate debt maturity: A study of French listed firms," International Review of Financial Analysis, Elsevier, vol. 81(C).
• Lepore, Caterina & Tanaka, Misa & Humphry, David & Sen, Kallol, 2022. "An elusive panacea? The impact of the regulatory valuation regime on insurers' investment behaviour," International Review of Financial Analysis, Elsevier, vol. 81(C).
  • Lepore, Caterina & Tanaka, Misa & Humphry, David & Sen, Kallol, 2018. "An elusive panacea? The impact of the regulatory valuation regime on insurers' investment behaviour," Bank of England working papers 710, Bank of England.
• Bai, Min & Li, Shihe & Lien, Donald & Yu, Chia-Feng (Jeffrey), 2022. "The winner's curse in high-tech enterprise certification: Evidence from stock price crash risk," International Review of Financial Analysis, Elsevier, vol. 82(C).
• Zhang, Xinyue & Zhong, Yuxiang & Li, Wanli, 2022. "The effect of borrowers' accounting conservatism on lenders' loan loss provisions: Evidence from China's banking industry," International Review of Financial Analysis, Elsevier, vol. 82(C).
• Gao, Zhan & Quan, Xiaofeng & Xu, Xingmei, 2022. "Under watchful eyes: Analyst site visits and firm earnings management," International Review of Financial Analysis, Elsevier, vol. 83(C).
• Boachie, Christopher & Mensah, Emmanuel, 2022. "The effect of earnings management on firm performance: The moderating role of corporate governance quality," International Review of Financial Analysis, Elsevier, vol. 83(C).
• Zhu, Qi & Jin, Sisi & Huang, Yuxuan & Yan, Cheng & Chen, Chuanglian, 2022. "Oil price uncertainty and stock price informativeness: Evidence from investment-price sensitivity in China," International Review of Financial Analysis, Elsevier, vol. 84(C).
• Lubberink, Martien, 2022. "Max headroom: Discretionary capital buffers and bank risk," International Review of Financial Analysis, Elsevier, vol. 84(C).
  • Lubberink, Martien, 2020. "Max Headroom: Discretionary Capital Buffers and Bank Risk," MPRA Paper 100445, University Library of Munich, Germany.
• Wang, Ying & Liu, Zisen & Wang, Xin, 2022. "The supply of analysts and earnings forecasts," International Review of Financial Analysis, Elsevier, vol. 84(C).
• Li, Tao, 2022. "Analyst's stock views and revision actions," Finance Research Letters, Elsevier, vol. 44(C).
• Pandey, Ashish & Tripathi, Abhinava & Guhathakurta, Kousik, 2022. "The impact of banking regulations and accounting standards on estimating discretionary loan loss provisions," Finance Research Letters, Elsevier, vol. 44(C).
• Vu, Quang & Nga, Nguyen Thi Thuy, 2022. "Does the implementation of internal controls promote firm profitability? Evidence from private Vietnamese small- and medium-sized enterprises (SMEs)," Finance Research Letters, Elsevier, vol. 45(C).
• Abdallah, Abed Al-Nasser & Abdallah, Wissam & Saad, Mohsen, 2022. "The impact of national culture on the synchronicity of cross-listed firms," Finance Research Letters, Elsevier, vol. 46(PA).
• Liu, Yen-Yu & Lee, Pin-Sheng, 2022. "Market responses to cash dividends distributed from capital reserves," Finance Research Letters, Elsevier, vol. 46(PB).
• Chen, Xiaoqi & Li, Weiping & Chen, Zifang & Huang, Jiashun, 2022. "Environmental regulation and real earnings management—Evidence from the SO2 emissions trading system in China," Finance Research Letters, Elsevier, vol. 46(PB).
• Li, Tongxia & Lu, Chun, 2022. "Stakeholder orientation and cost stickiness: Evidence from a natural experiment," Finance Research Letters, Elsevier, vol. 47(PA).
• Wu, Di & Gao, Shenghao & Chan, Kam C. & Cheng, Xiaoke, 2022. "Do firms strategically respond to retail investors on the online interactive information disclosure platform?," Finance Research Letters, Elsevier, vol. 47(PA).
• Pathak, Rajesh & Gupta, Ranjan Das, 2022. "Environmental, social and governance performance and earnings management – The moderating role of law code and creditor's rights," Finance Research Letters, Elsevier, vol. 47(PA).
• Hu, Yuanyuan & Fang, Jiali, 2022. "Peer Effects in Directors’ and Officers’ Liability Insurance: Evidence from China," Finance Research Letters, Elsevier, vol. 47(PB).
• Li, Tongxia & Lu, Chun & Si, Ieong Cheng & Zhao, Zucheng, 2022. "Employment protection and the cost of equity capital: Evidence from wrongful discharge laws," Finance Research Letters, Elsevier, vol. 47(PB).
• Cao, Zhiqi & Wu, Wenfeng, 2022. "Ownership breadth: Investor recognition or short-sale constraints?," Finance Research Letters, Elsevier, vol. 47(PB).
• Achakzai, Muhammad Atif Khan & Juan, Peng, 2022. "Using machine learning Meta-Classifiers to detect financial frauds," Finance Research Letters, Elsevier, vol. 48(C).
• Wu, Ying & Zhang, Yi & Li, Guangzi & Li, Fang, 2022. "Do property rights matter for bank loans? Evidence from China," Finance Research Letters, Elsevier, vol. 48(C).
• Chardonnens, Patrick & Fiechter, Peter & Wallmeier, Martin, 2022. "The disappearance of the zero-earnings discontinuity: SOX, dotcom boom or gradual decline?," Finance Research Letters, Elsevier, vol. 49(C).
• Liu, Kaiyi & Yuan, Xianghui & Wang, Chen & Hou, Wenxuan, 2022. "Silence is golden? Responses to rumors by Chinese listed firms," Finance Research Letters, Elsevier, vol. 49(C).
• El-Helaly, Moataz & Al-Dah, Bilal, 2022. "Related party transactions and dividend payouts," Finance Research Letters, Elsevier, vol. 49(C).
• Le, Anh-Tuan & Tran, Thao Phuong & Cheng, Tzu-Chang Forrest, 2022. "Do female directors mitigate asymmetric cost behavior? Evidence from international data," Finance Research Letters, Elsevier, vol. 49(C).
• Petkevich, Alex & Samdani, Taufique, 2022. "The equilibrium prices of auction IPO securities: Empirical evidence," Journal of Financial Markets, Elsevier, vol. 57(C).
• Chakrabarty, Bidisha & Moulton, Pamela C. & Wang, Xu (Frank), 2022. "Attention: How high-frequency trading improves price efficiency following earnings announcements," Journal of Financial Markets, Elsevier, vol. 57(C).
• de Jong, Abe & Kooijmans, Tim & Veld, Chris, 2022. "Legal risk and information spillover through private lender reports," Journal of Financial Markets, Elsevier, vol. 60(C).
• Colak, Gonul & Liljeblom, Eva, 2022. "Easy cleanups or forbearing improvements: The effect of CEO tenure on successor’s performance," Journal of Financial Stability, Elsevier, vol. 63(C).
• Elnahass, Marwa & Salama, Aly & Trinh, Vu Quang, 2022. "Firm valuations and board compensation: Evidence from alternative banking models," Global Finance Journal, Elsevier, vol. 51(C).
• Haga, Jesper & Huhtamäki, Fredrik & Sundvik, Dennis, 2022. "Employee effort and earnings management," Global Finance Journal, Elsevier, vol. 53(C).
• Espahbodi, Reza & Liu, Nan & Weigand, Robert A., 2022. "Opportunistic earnings management or performance-related effects? Evidence from dividend-paying firms," Global Finance Journal, Elsevier, vol. 54(C).
• Papík, Mário & Papíková, Lenka, 2022. "Detecting accounting fraud in companies reporting under US GAAP through data mining," International Journal of Accounting Information Systems, Elsevier, vol. 45(C).
• Liu, Lihua & Shu, Haicheng, 2022. "Mandatory dividend policy and perk consumption: Evidence from state-owned business groups in China," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 77(C).
• Sundgren, Stefan & Alexeyeva, Irina, 2022. "Entrepreneurs’ legal infractions and hidden information: Evidence from small business bankruptcies," International Review of Law and Economics, Elsevier, vol. 69(C).
• Ege, Matthew S. & Stuber, Sarah B., 2022. "Are auditors rewarded for low audit quality? The case of auditor lenience in the insurance industry," Journal of Accounting and Economics, Elsevier, vol. 73(1).
• Ball, Ray & Nikolaev, Valeri V., 2022. "On earnings and cash flows as predictors of future cash flows," Journal of Accounting and Economics, Elsevier, vol. 73(1).
• Yang, Ling, 2022. "An information quality-based explanation for loan loss allowance inadequacy during the 2008 financial crisis," Journal of Accounting and Economics, Elsevier, vol. 73(1).
• Laurion, Henry & Sloan, Richard, 2022. "When does forecasting GAAP earnings entail unreasonable effort?," Journal of Accounting and Economics, Elsevier, vol. 73(1).
• Yue, Heng & Zhang, Liandong & Zhong, Qinlin, 2022. "The politics of bank opacity," Journal of Accounting and Economics, Elsevier, vol. 73(2).
• Hsu, Charles & Wang, Rencheng & Whipple, Benjamin C., 2022. "Non-GAAP earnings and stock price crash risk," Journal of Accounting and Economics, Elsevier, vol. 73(2).
• Umar, Tarik, 2022. "Complexity aversion when SeekingAlpha," Journal of Accounting and Economics, Elsevier, vol. 73(2).
• Chen, Gary & Tian, Xiaoli (Shaolee) & Yu, Miaomiao, 2022. "Redact to protect? Customers' incentive to protect information and suppliers’ disclosure strategies," Journal of Accounting and Economics, Elsevier, vol. 74(1).
• Stoffman, Noah & Woeppel, Michael & Yavuz, M. Deniz, 2022. "Small innovators: No risk, No return," Journal of Accounting and Economics, Elsevier, vol. 74(1).
• Dordzhieva, Aysa & Laux, Volker & Zheng, Ronghuo, 2022. "Signaling private information via accounting system design," Journal of Accounting and Economics, Elsevier, vol. 74(1).
• Dichev, Ilia D. & Qian, Jingyi, 2022. "The benefits of transaction-level data: The case of NielsenIQ scanner data," Journal of Accounting and Economics, Elsevier, vol. 74(1).
• Huang, Allen H. & Lin, An-Ping & Zang, Amy Y., 2022. "Cross-industry information sharing among colleagues and analyst research," Journal of Accounting and Economics, Elsevier, vol. 74(1).
• Rennekamp, Kristina M. & Sethuraman, Mani & Steenhoven, Blake A., 2022. "Engagement in earnings conference calls," Journal of Accounting and Economics, Elsevier, vol. 74(1).
• Darendeli, Alper & Fiechter, Peter & Hitz, Jörg-Markus & Lehmann, Nico, 2022. "The role of corporate social responsibility (CSR) information in supply-chain contracting: Evidence from the expansion of CSR rating coverage," Journal of Accounting and Economics, Elsevier, vol. 74(2).
• Kim, Jinhwan & Olbert, Marcel, 2022. "How does private firm disclosure affect demand for public firm equity? Evidence from the global equity market," Journal of Accounting and Economics, Elsevier, vol. 74(2).
• He, Liyu & Hsin-han Shen, Carl & Shiu, Cheng-Yi, 2022. "Is fair value information fairly priced? Evidence from IPOs in global capital markets✰," Journal of Banking & Finance, Elsevier, vol. 135(C).
• Gkougkousi, Xanthi & John, Kose & Radhakrishnan, Suresh & Sadka, Gil & Saunders, Anthony, 2022. "Cross-sectional dispersion and bank performance," Journal of Banking & Finance, Elsevier, vol. 138(C).
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• M. Nur A. Birton, 2022. "Maslaha-Based Value-Added Statement," GATR Journals afr217, Global Academy of Training and Research (GATR) Enterprise.
• Aliyu Muhammad Nasir, 2022. "Nexus among Corporate Governance, Intellectual Capital Disclosure and Firm Performance," GATR Journals afr219, Global Academy of Training and Research (GATR) Enterprise.
• Chaiyot Sumritsakun, 2022. "The Relationship between Sustainable Management and Earning Management of Thai Listed Firms in SET100 Index ," GATR Journals jfbr196, Global Academy of Training and Research (GATR) Enterprise.
• ALI K.A. Mousa, 2022. "Board Governance Mechanisms and Liquidity Creation: A Theoretical Framework ," GATR Journals jfbr204, Global Academy of Training and Research (GATR) Enterprise.
• Ira Geraldina, 2022. "The Implication of Political Governance in Preventing Fraud of Indonesian SOEs ," GATR Journals jmmr296, Global Academy of Training and Research (GATR) Enterprise.
• BOYER, Philippe, 2021. "The food euro : method and new results to analyze distribution of value in the French food chain," MPRA Paper 115207, University Library of Munich, Germany.
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  • Philippe Boyer, 2021. "The food euro : method and new results to analyze distribution of value in the french food chain [L’euro alimentaire : méthode et nouveaux résultats pour l’analyse de la répartition de la valeur da," Post-Print hal-03575974, HAL.
  • Philippe Boyer, 2021. "The Food Euro : method and new results to analyze the distribution of value in french food chains [L'euro alimentaire : méthode et nouveaux résultats pour l'analyse de la répartition de la valeur d," Post-Print hal-03473271, HAL.
  • Philippe Boyer, 2021. "The food euro : method and new results to analyze distribution of value in the French food chain," Post-Print hal-03834604, HAL.
  • Philippe Boyer, 2021. "The food euro : method and new results to analyze distribution of value in the french food chain [L'euro alimentaire : méthode et nouveaux résultats pour l'analyse de la répartition de la valeur da," Post-Print hal-03575985, HAL.
• Kadri Abdelkader, 2022. "The influence of covid-19 on provision measurement given international financial reporting standards," Post-Print hal-03723541, HAL.
• Didier Bensadon & Anaëlle Blum-Ebrard, 2022. "Le principe de prudence dans la réglementation comptable française (XIXe-XXe siècles)," Post-Print hal-03783317, HAL.
• Yuri Biondi, 2022. "Corporate Control and Exceptions to Minimum Corporate Taxation: A Step Toward Fairness or Financialisation?," Post-Print hal-03902522, HAL.
• Yuri Biondi, 2022. "Corporate Control and Exceptions to Minimum Corporate Taxation: A Step Toward Fairness or Financialisation?," Post-Print hal-03902527, HAL.
• Mohamed Debbouzine, 2022. "News of the Algerian accounting system for insurance and/or reinsurance companies [‬Les nouveautés du système comptable algérien des sociétés d’assurances et/ou de réassurances]," Post-Print hal-03904884, HAL.
• Stéphane Crépey, 2022. "Positive XVAs," Post-Print hal-03910135, HAL.
• Olivier Dessaint & Thierry Foucault & Laurent Frésard, 2022. "The Horizon of Investors' Information and Corporate Investment," Working Papers hal-03890720, HAL.
  • Olivier Dessaint & Thierry Foucault & Laurent Frésard, 2023. "The Horizon of Investors' Information and Corporate Investment," Swiss Finance Institute Research Paper Series 23-03, Swiss Finance Institute.
• Mirjana Hladika, 2022. "Analysis Of Public Managers’ Attitudes Toward Constraints For Implementation Of Public Sector Accounting Reform In Croatia," Ekonomski pregled, Hrvatsko društvo ekonomista (Croatian Society of Economists), vol. 73(1), pages 81-106.
• Vazquez, Antonio B. & Martinez, Sofia, 2022. "Mandatory ESG Reporting and Corporate Performance," Misum Working Paper Series 2022-5, Stockholm School of Economics, Mistra Center for Sustainable Markets (Misum), revised 30 Jan 2023.
• Andrey Zubarev & Kirill Shilov, 2022. "Bank Default's Factors Differentiation Based on License Withdrawal Reasons," HSE Economic Journal, National Research University Higher School of Economics, vol. 26(1), pages 69-103.
• Nataliia Stelmakh, 2022. "Accounting Expertise as a Tool for Verification of Accounting Data in Legal Proceedings," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 135-140, March.
• Serhii Lehenchuk, 2022. "The Necessity of Clarification of Basic Accounting Concepts and Development of Ukrainian Accounting Theory," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 22-31, March.
• Valerii Zhuk & Yuliia Bezdushna & Yevheniia Popko, 2022. "Depreciation of Enterprise Assets in Wartime," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 5-12, March.
• Valerii Zhuk & Yevheniia Popko & Serhii Ostapchuk, 2022. "Fixation of Direct Damage to Agrarian Business due to War, Based on the Accountant's Professional Judgment," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 15-21, June.
• Andreia Manea & Claudia Mihaela Rapan & Viorel-Costin Banta, 2022. "Comparison of Professional Accounting Associations' Inclusion of Ethics in the Practical Experience Requirement," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 22-32, June.
• Petro Sabluk & Mykhailo Prodanchuk & Nataliia Shevchuk, 2022. "Improving the Evaluation of the Management System's Effectiveness Based on Integrated Reporting," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 33-42, June.
• Yuliya Shenderivska, 2022. "Retrospective of the Accounting Profession Development: A Civilizational Approach," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 49-57, June.
• Olena Vakulchyk & Valentyna Vasylieva & Oksana Knyshek, 2022. "Methodical Approach to Determining the Quality of Accounting Data in Internal Audit," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 5-14, June.
• Claudia Mihaela Rapan & Viorel-Costin Banta & Andreia Manea & Mamoun Walid Aridah, 2022. "Value Relevance of ESG Scores: Evidence from European Stock Exchange Markets," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 68-75, June.
• Claudia Mihaela Rapan & Viorel-Costin Banta & Andreea Serban & Andreia Manea, 2022. "Analysis of the Net Result and the Comprehensive Income: An Empirical Study of the Listed Companies on the Bucharest Stock Exchange," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 76-81, June.
• Liubomyr Pylypenko & Olga Grytsay & Pavlo Sorokovyi, 2022. "Accounting and Taxation of Joint Investment Institutions, as One of the Mechanisms of Housing Construction Financing," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 28-37, September.
• Collins C Ngwakwe, 2022. "The Relationship between Water/Energy Reduction and Shareholders' Dividend Yield," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 56-61, September.
• Liudmyla Melnyk & Olena Matros & Oksana Krochak & Olha Ratushna, 2022. "The Taxation of IT and Digital Communications Entities' Activity: Its Legislation and Accounting in Ukraine," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 62-68, September.
• Firda Nur Fauzia & Sri Pujiningsih & Makaryanawati, 2022. "Determinants of Fraudulent Tendencies on Public Accountancy in Indonesia," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 13-22, December.
• Yuliya Shenderivska, 2022. "Transformation of Accountant Functions under Global Challenges," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 23-31, December.
• Collins C Ngwakwe, 2022. "Does the CEO's Payment Increase Shareholder Return in S&P 500 Companies?," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 32-36, December.
• Andrii Kulyk, 2022. "Specifics of Asset Impairment in the Conditions of Armed Aggression," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 5-12, December.
• Mingjun Zhou, 2022. "Gilti Income And Financial Reporting: An Analysis Of The 10-K Disclosures By S&P 500 Firms Following The 2017 Tax Reform," Accounting & Taxation, The Institute for Business and Finance Research, vol. 14(1), pages 31-44.
• Terrance Jalbert & Jonathan D. Stewart, 2022. "A Comprehensive Retirement Financial Planning Tool," International Journal of Management and Marketing Research, The Institute for Business and Finance Research, vol. 15(1), pages 47-76.
• Brent McCallum & Chloe McCallum, 2022. "Revenue Recognition Accounting: Understanding The Impact Of Asc 606," Review of Business and Finance Studies, The Institute for Business and Finance Research, vol. 13(1), pages 31-45.
• Umapathy Ananthanarayanan & Peter Harris & Terrance Jalbert, 2022. "A Case Study Of Accounting Standards Codification 842 Lease Accounting," Review of Business and Finance Studies, The Institute for Business and Finance Research, vol. 13(1), pages 47-62.
• Subagio Efendi & Salim Darmadi & Robert Czernkowski, 2022. "Are Financial Institutions Tax Aggressive? Evidence From Corporate Tax Return Data," Bulletin of Monetary Economics and Banking, Bank Indonesia, vol. 25(2), pages 175-204, August.
• Ahmad, Muhammad Farooq & Aziz, Saqib & El-Khatib, Rwan & Kowalewski, Oskar, 2023. "Firm-level political risk and dividend payout," International Review of Financial Analysis, Elsevier, vol. 86(C).
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• Tatsuya Kato, 2022. "The Effects of Corporate Governance on ESG-related Information Disclosure: Evidence from Japanese Firms," IMES Discussion Paper Series 22-E-04, Institute for Monetary and Economic Studies, Bank of Japan.
• Tatsuya Kato, 2022. "The Effects of Corporate Governance on ESG-related Information Disclosure: Evidence from Japanese Firms," Monetary and Economic Studies, Institute for Monetary and Economic Studies, Bank of Japan, vol. 40, pages 67-100, November.
• Sunday Oseiweh OGBEIDE & Grace.N.ABUTU, 2022. "Do Women Board Directors Contribute To The Financial Performance Of Listed Firms? Insights From Nigeria," Romanian Journal of Economics, Institute of National Economy, vol. 54(1(63)), pages 113-125, June.
• Gabriela STAFIE & Veronica GROSU, 2022. "Digital Transformation Of Accounting As A Result Of The Implementation Of Artificial Intelligence In Accounting," Romanian Journal of Economics, Institute of National Economy, vol. 54(1(63)), pages 95-112, June.
• Titilope Esther Olorede & Segun Abogun & Johnson Kolawole Olowookere, 2022. "Executive Compensation, Corporate Governance and Financial Reporting Quality: Evidence from listed firms in Nigeria," Istanbul Management Journal, Istanbul University Business School, vol. 0(93), pages 1-19, December.
• Buse Oktem & Selahattin Karabinar, 2022. "Analysis of the Relationship Between Financial Failures and Sustainability Reports of Companies Publishing SASB Reports," Istanbul Journal of Economics-Istanbul Iktisat Dergisi, Istanbul University, Faculty of Economics, vol. 72(72-2), pages 823-845, December.
• Block, Sidney T. & Friebel, Guido & Heinz, Matthias & Zubanov, Nick, 2022. "Mystery Shopping as a Strategic Management Practice in Multi-Site Firms," IZA Discussion Papers 15599, Institute of Labor Economics (IZA).
• Seval Selimoğlu & Yahya Umutoni Swabra, 2022. "Legal regulations and internal audit function in ugandan public enterprises," Holistic Economics, Holistence Publications, vol. 1(1), pages 1-9, January.
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• Ved Dilip Beloskar & S. V. D. Nageswara Rao, 2022. "Corporate Social Responsibility: Is Too Much Bad?—Evidence from India," Asia-Pacific Financial Markets, Springer;Japanese Association of Financial Economics and Engineering, vol. 29(2), pages 221-252, June.
• Orakwue B. Arinze & Gordian A. Ndubizu & Menghistu M. Sallehu, 2022. "Does Economic Freedom Influence Informativeness of Accruals Regarding Cash Flows?," Atlantic Economic Journal, Springer;International Atlantic Economic Society, vol. 50(3), pages 189-191, December.
• Eero J. Pätäri & Timo H. Leivo & Sheraz Ahmed, 2022. "Can the FSCORE add value to anomaly-based portfolios? A reality check in the German stock market," Financial Markets and Portfolio Management, Springer;Swiss Society for Financial Market Research, vol. 36(3), pages 321-367, September.
• Dorota Dobija & Karolina Puławska, 2022. "The influence of board members with foreign experience on the timely delivery of financial reports," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 26(1), pages 287-313, March.
• Sabri Boubaker & Imen Derouiche & Hung Nguyen, 2022. "Voluntary disclosure, tax avoidance and family firms," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 26(1), pages 129-158, March.
• Michael Olbrich & David J. Rapp & Florian Follert, 2022. "Eugen Schmalenbach, Austrian economics, and German business economics," The Review of Austrian Economics, Springer;Society for the Development of Austrian Economics, vol. 35(2), pages 205-233, June.
• Kexing Ding & Bikki Jaggi, 2022. "CEO career concerns and the precision of management earnings forecasts," Review of Quantitative Finance and Accounting, Springer, vol. 58(1), pages 69-100, January.
• Alaa Mansour Zalata & Collins G. Ntim & Mostafa Hussien Alsohagy & John Malagila, 2022. "Gender diversity and earnings management: the case of female directors with financial background," Review of Quantitative Finance and Accounting, Springer, vol. 58(1), pages 101-136, January.
• Audrey Hsu & Cheng-Few Lee & Sophia Liu, 2022. "Book-tax differences, CEO overconfidence, and bank loan contracting," Review of Quantitative Finance and Accounting, Springer, vol. 58(2), pages 437-472, February.
• Md Miran Hossain & Babak Mammadov & Hamid Vakilzadeh, 2022. "Wisdom of the crowd and stock price crash risk: evidence from social media," Review of Quantitative Finance and Accounting, Springer, vol. 58(2), pages 709-742, February.
• Yan-Ting Lin, 2022. "Evidence on using the estimation of level 3 fair values as an earnings management tool: evidence from Taiwan," Review of Quantitative Finance and Accounting, Springer, vol. 58(2), pages 769-794, February.
• Wuchun Chi & Chien-min Kevin Pan, 2022. "How do auditors respond to accounting restatements? Evidence on audit staff allocation," Review of Quantitative Finance and Accounting, Springer, vol. 58(2), pages 847-879, February.
• Vijay S. Sampath & Arthur J. O’Connor & Calvester Legister, 2022. "Moral leadership and investor attention: An empirical assessment of the potus’s tweets on firms’ market returns," Review of Quantitative Finance and Accounting, Springer, vol. 58(3), pages 881-910, April.
• Joanna Golden & Kenneth Zheng, 2022. "Cost management and corporate payout decisions," Review of Quantitative Finance and Accounting, Springer, vol. 58(3), pages 911-938, April.
• Yu-An Chen & Ann F. Medinets & Dan Palmon, 2022. "Disclosure regulations work: The case of regulation G," Review of Quantitative Finance and Accounting, Springer, vol. 58(3), pages 1037-1062, April.
• Sheng-Syan Chen & Chia-Wei Huang & Chuan-Yang Hwang & Yanzhi Wang, 2022. "Voluntary disclosure and corporate innovation," Review of Quantitative Finance and Accounting, Springer, vol. 58(3), pages 1081-1115, April.
• Yasean A. Tahat & Ahmed H. Ahmed & David Power, 2022. "Earnings quality and investment efficiency: the role of the institutional settings," Review of Quantitative Finance and Accounting, Springer, vol. 58(3), pages 1277-1306, April.
• Chii-Shyan Kuo, 2022. "Family firms, tax avoidance, and socioemotional wealth: evidence from tax reform in Taiwan," Review of Quantitative Finance and Accounting, Springer, vol. 58(4), pages 1535-1572, May.
• Nguyet T. M. Nguyen & Abdullah Iqbal & Radha K. Shiwakoti, 2022. "The context of earnings management and its ability to predict future stock returns," Review of Quantitative Finance and Accounting, Springer, vol. 59(1), pages 123-169, July.
• Yi-Hsing Liao & Teng-Sheng Sang & Yuan-Tang Tsai, 2022. "Do information sources matter in corporate tax avoidance? The roles of peer effects and director interlocks," Review of Quantitative Finance and Accounting, Springer, vol. 59(1), pages 339-382, July.
• May Huaxi Zhang & Stanley Iat-Meng Ko & Andreas Karathanasopoulos & Chia Chun Lo, 2022. "A two-step quantile regression method for discretionary accounting," Review of Quantitative Finance and Accounting, Springer, vol. 59(1), pages 1-22, July.
• Huai-Chun Lo & Shin-Rong Shiah-Hou, 2022. "The effect of CEO power on overinvestment," Review of Quantitative Finance and Accounting, Springer, vol. 59(1), pages 23-63, July.
• Yang Pang & Shimeng Shi & Yukun Shi & Yang Zhao, 2022. "A nonlinear dynamic approach to cash flow forecasting," Review of Quantitative Finance and Accounting, Springer, vol. 59(1), pages 205-237, July.
• Shih-Chu Chou & Ramachandran Natarajan & Kenneth Zheng, 2022. "Conglomerate internal informational advantage and resource allocation efficiency," Review of Quantitative Finance and Accounting, Springer, vol. 59(2), pages 717-748, August.
• Sami Adwan & Alaa Alhaj-Ismail & Ranko Jelic, 2022. "Non-executive employee ownership and financial reporting quality: evidence from Europe," Review of Quantitative Finance and Accounting, Springer, vol. 59(2), pages 793-823, August.
• Bikki Jaggi & Alessandra Allini & Raffaela Casciello & Fiorenza Meucci, 2022. "Firm life cycle stages and earnings management," Review of Quantitative Finance and Accounting, Springer, vol. 59(3), pages 1019-1049, October.
• Anna Agapova & Jagadison K. Aier & Zhanel DeVides, 2022. "Earnings patterns and managerial guidance," Review of Quantitative Finance and Accounting, Springer, vol. 59(3), pages 1173-1213, October.
• Mai Dao & Trung Pham & Hongkang Xu, 2022. "Internal control effectiveness and trade credit," Review of Quantitative Finance and Accounting, Springer, vol. 59(4), pages 1423-1452, November.
• Eiko Arata & Takuhei Shimogawa & Takehiro Inohara, 2022. "A Game Theory-based Verification of Social Norms:An Example from Accounting Rules," Keio-IES Discussion Paper Series 2022-007, Institute for Economics Studies, Keio University.
• Tomoaki Yamashita & Keishi Fujiyama, 2022. "Estimating a Firm-Year Measure of Conditional Conservatism for Non-U.S. Firms: Evidence from Japan," Discussion Paper Series DP2022-02, Research Institute for Economics & Business Administration, Kobe University.
• Piotr Wojtowicz, 2022. "Questing benchmarks for the current ratio: An analysis of the Warsaw Stock Exchange firms," International Entrepreneurship Review, Centre for Strategic and International Entrepreneurship at the Cracow University of Economics., vol. 8(4), pages 83-97.
• Masaki KUSANO, 2022. "Recognition versus Disclosure and Managerial Discretion: Evidence from Japanese Pension Accounting," Discussion papers e-22-008, Graduate School of Economics , Kyoto University.
• Eleonora Tarpataki & Janka Filyo & Norbert Laszlo, 2022. "Transition of Hungarian Companies to IFRS-based Reporting in Relation to Indicators Used in Credit Approval," Financial and Economic Review, Magyar Nemzeti Bank (Central Bank of Hungary), vol. 21(1), pages 95-112.
• Gabor Szigel, 2022. "Carbon Intensity of Banks' Loan Portfolio - A Good Basis for Comparison in Case of Low-Income Countries?," Financial and Economic Review, Magyar Nemzeti Bank (Central Bank of Hungary), vol. 21(4), pages 83-102.
• Capalbo, Francesco & Galati, Luca & Lupi, Claudio & Smarra, Margherita, 2022. "The Impact of Elections on the Quality of Financial Statements in Municipally Owned Entities," Economics & Statistics Discussion Papers esdp22078, University of Molise, Department of Economics.
• Emil Ślązak & Magdalena Skwarzec, 2022. "The effects of IFRS 9 valuation model on cost of risk in commercial banks – the impact of COVID-19," Bank i Kredyt, Narodowy Bank Polski, vol. 53(1), pages 47-78.
• Oliver Binz & John Graham, 2022. "The Information Content of Corporate Earnings: Evidence from the Securities Exchange Act of 1934," NBER Working Papers 29747, National Bureau of Economic Research, Inc.
• David Hirshleifer & Yushui Shi & Weili Wu, 2022. "Do Sell-Side Analysts Say “Buy” While Whispering “Sell”?," NBER Working Papers 30032, National Bureau of Economic Research, Inc.
• Smolyak, S., 2022. "New method of liquidation value estimation," Journal of the New Economic Association, New Economic Association, vol. 55(3), pages 12-27.
• Hyuna Park, 2022. "An Intangible-Adjusted Book-to-Market Ratio Still Predicts Stock Returns," Critical Finance Review, now publishers, vol. 11(2), pages 265-297, May.
• Baruch Lev & Srivastava Anup, 2022. "Explaining the Recent Failure of Value Investing," Critical Finance Review, now publishers, vol. 11(2), pages 333-360, May.
• Rimona Palas & Dov Solomon, 2022. "The Quality of Earnings Information in Dual-Class Firms: Persistence and Predictability," Journal of Law, Finance, and Accounting, now publishers, vol. 7(1), pages 127-164, April.
• Min Bai & Chia-Feng (Jeffrey) Yu, 2022. "Rookie Directors and Corporate Fraud," Review of Corporate Finance, now publishers, vol. 2(1), pages 99-150, March.
• Daniela Feschiyan & Radka Andasarova, 2022. "Improving Reporting of Infrastructure Assets by Using Standardised Models," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 4, pages 559-586, December.
• Muhammad Ikbal & Unti Ludigdo & Rosidi Rosidi & Wuryan Andayani, 2022. "Critical Dramaturgy Approach: Research Epistemology in the Field of Fraud Action Study," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 4, pages 788-808, December.
• Stoyan Stoyanov & Nikolay Oresharov & Oleg Dimov & Nikolina Nikolova & Kalina Kavaldzhieva, 2022. "Evaluation and Effectiveness of the Adaptation of Evaluation Standards to the Training, Business Environment and Practices in the Republic of Bulgaria," Ikonomiceski i Sotsialni Alternativi, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 69-79, March.
• Kalina Kavaldzhieva, 2022. "Inventories – Fair Value in the Form of Materials, Goods and Finished Products," Ikonomiceski i Sotsialni Alternativi, University of National and World Economy, Sofia, Bulgaria, issue 4, pages 70-88, December.
• Teodora Roupska & James Jolovski, 2022. "Appliance of Innovative Technologies in Managerial Accounting Models in Digitalized Accounting System," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 233-257, April.
• Iavor Bachev, 2022. "Analysis of the Performance of the Students from the State Exam in the “Accounting†Bachelor Major for the Period 2017 – 2021 and Major “Accounting and Control†(Distance Learning) for the Per," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 269-297, April.
• Kameliya Savova, 2022. "Historical Retrospection and Trends in the Development of the National Accounting Standards in Bulgaria," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 311-322, April.
• Maia Natchkova, 2022. "Independent Financial Audit of the Financial Statements of Pension Funds Under the Conditions of Digitalization," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 323-332, April.
• Michael Musov, 2022. "Behavioral Considerations in Management Accounting Theory and Practice," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 333-357, April.
• Atanas Atanasov, 2022. "Analytical View on the Professional Characteristics and Qualities of the Modern Accountant," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 4, pages 109-116, November.
• Stoyan Stoyanov & Daniela Feschiyan & Kameliya Savova, 2022. "100 Years Since the Birth of prof. Kosta Pergelov," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 4, pages 11-21, November.
• Ventsislav Vechev, 2022. "Advantages and Disadvantages of Online Accounting Education in Universities in Terms of Covid-19," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 4, pages 117-122, November.
• Liliya Rangelova, 2022. "Approaches for the Establishment of the Management Information System for Monitoring the Operational Risk in Banks," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 4, pages 123-140, November.
• Hristina Oreshkova, 2022. "A Memory of My Teacher Professor Kosta Dimitrov Pergelov," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 4, pages 141-155, November.
• Mariana Mihaylova, 2022. "Professor Totyu Totev – With A View to the Future," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 4, pages 23-39, November.
• Maria Markova & Georgi Hristov, 2022. "Reporting of R&D Costs Under IAS 38 – The Case of Biopharmaceutical Companies," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 4, pages 57-65, November.
• Nikolina Nikolova, 2022. "Prof. K. Pergelov on the Functions of Financial Accounting and Its Modern Interpretation," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 4, pages 91-98, November.
• Galina Chipriyanova, 2022. "Establishing a Business Intelligence (BI) Competences of the Accountant of the Future," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 4, pages 99-107, November.
• Kameliya Savova, 2022. "The Accounting System of Bulgaria and Presentation of Non-Current Assets – Historical Retrospection," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 5, pages 11-39, December.
• Cati-Loredana DUMITRU (SOARE), 2022. "Financial Reporting In A European Single Electronic Format," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 2(2), pages 103-108, December.
• Ana-Maria COCARIU, 2022. "An Overview Of Romanian Accountants Regarding The Introduction Of Human Capital In Financial Statements," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 2(2), pages 121-130, December.
• Diana Elisabeta MATICA & Lucian CERNUȘCA & Sorina-Ioana MOCIAR COROIU, 2022. "Ethics In The Romanian Accounting Profession. A Gender And Religion Comparative Study," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 2(2), pages 131-142, December.
• Victoria BOGDAN & Dorina Nicoleta POPA & Mărioara BELENEÅžI, 2022. "An Empirical Study On The Influences Of Accounting Policies, Organizational Climate, And Financial Reporting Disclosures On The Performance Of Non-Financial Listed Companies," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 2(2), pages 164-175, December.
• Pompei Mititean, 2022. "Is The Financial Performance Affected By Board Characteristics During Covid-19? Evidence From The Energy Industry," Oradea Journal of Business and Economics, University of Oradea, Faculty of Economics, vol. 7(special), pages 100-110, June.
• Stephanie M. Chondough, 2022. "The Effect Of Capital Structure On Earnings Per Share Of Publicly Traded Companies: A Review Of Related Literature," Oradea Journal of Business and Economics, University of Oradea, Faculty of Economics, vol. 7(special), pages 111-119, June.
• Andrew Bird & Aytekin Ertan & Stephen A Karolyi & Thomas G Ruchti, 2022. "Short-Termism Spillovers from the Financial Industry," Review of Financial Studies, Society for Financial Studies, vol. 35(7), pages 3467-3524.
• Maria-Madalina Bogeanu-Popa & Mariana Man, 2022. "Research Regarding the Integration of the Sustainable Development’s Requirements Within the Accounting Model at a Microeconomic Level," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 777-787, September.
• Marius Boita & Gheorghe Pribeanu & Ionela Mihaela Milutin, 2022. "Fiscal Optimization Through the Acquisition of Intra Group Services," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 788-792, September.
• Nina Adriana Buica & Costin Daniel Avram & Magdalena Mihai, 2022. "Approaching the Risk of Fraud in the Audit of European Projects," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 803-808, September.
• Ionela Cornelia Cioca & Oana Raluca Ivan & Elena Daniela Crisan, 2022. "Non-Financial Reporting of Information Within Companies. Case Study OMV Petrom," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 815-824, September.
• Traian Cristin Nicolae, 2022. "Aspects Regarding the Instrumentalization in Accounting of the Financing Systems," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 928-935, September.
• Traian Cristin Nicolae, 2022. "Trends in the Development of Digitalized Paradigms of De-construction in Accounting," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 936-942, September.
• Tatiana Railean, 2022. "Modernization of Public Financial Reporting in the Republic of Moldova in Accordance with IPSAS," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 981-992, September.
• Adrian Ioan Tirau & Iоn Соzmа & Andreea Marin Pantelescu, 2022. "Transfer Pricing Rules: National and International Approach," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 993-1001, September.
• Mircea-Iosif Rus, 2022. "The Importance and Necessity of Heritage Evaluation," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 1010-1014, Decembrie.
• Roxana Daliana Schiop, 2022. "The Romanian Banking System - Evolution and Transition After the Crisis Generated by COVID 19 and the War in Ukraine," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 1027-1035, Decembrie.
• Raluca Andreea Stoica & Alina Gabriela Mares & Laura Andreea Florea, 2022. "The Impact of ERP Implementation on Firm Performance," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 1036-1041, Decembrie.
• Lavinia-Roxana Dincă (Diaconu), 2022. "Quality Management in Pre-University Education," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 535-538, Decembrie.
• Raluca-Mihaela Boharu (Mircea) & Anca Daniela Șenchea & Andreea Cristina Savu, 2022. "The Accounting Profession and Addressing Sustainability Issues," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 827-833, Decembrie.
• Leliana Diana (Bolcu) & Veronica Ștefan, 2022. "The Evolution of the Collaborative/Shared Economy on Demand and its Impact on Fiscal Systems," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 838-845, Decembrie.
• Cati-Loredana Dumitru (Soare), 2022. "Skandia Navigator - an Innovative Tool for Evaluating Hidden Intangible Assets," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 846-851, Decembrie.
• Cati-Loredana Dumitru (Soare), 2022. "Intellectual Capital Measurement and Evaluation Models Based on Assets Return as Non-Accounting Value," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 852-856, Decembrie.
• Cristina-Elena Florea (Poenaru) & Gabriela Constantin (Anghel), 2022. "The Importance of Non-Financial Information in Financial Situations for the Sustainability of the National Economy," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 857-862, Decembrie.
• Cristina-Mihaela Ionescu (Haralambie) & George-Alin Haralambie, 2022. "Capitalization of Accounting Information in the Analysis of the Economic and Financial Position of the Company," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 869-878, Decembrie.
• Lăcrămioara Mansour (Stoian) & Elena Cerasela Spătariu & Gabriela Gheorghiu, 2022. "Accounting Information System – A Quantitative Analyse of the Bibliometric Elements," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 890-900, Decembrie.
• Mihaiela Joly Mircea, 2022. "The post-COVID Economic Crisis and its Major Influences in the Economic Activity of Firms," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 911-919, Decembrie.
• Traian Cristin Nicolae, 2022. "Considerations Regarding the Substantiation of Financial Instruments' Accounting," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 958-965, Decembrie.
• Traian Cristin Nicolae, 2022. "Reflections on the Digitalization of the Accounting System," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 966-972, Decembrie.
• Svetlana Orlova & Li Sun, 2022. "Corporate social responsibility and unverifiable net assets ratio," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 19(1), pages 31-48, March.
• Chii-Shyan Kuo & Jia-Jye Yu & Feng-Chen Chang, 2022. "Revenue recognition and channel stuffing in the Taiwanese semiconductor industry," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 19(3), pages 352-361, September.
• Artur Sajnóg & Anna Rogoziñska-Pawe³czyk, 2022. "Executive compensation and the financial performance of Polish listed companies from the corporate governance perspective," Equilibrium. Quarterly Journal of Economics and Economic Policy, Institute of Economic Research, vol. 17(2), pages 459-480, June.
• Pavol Durana & Roman Blazek & Veronika Machova & Miroslav Krasnan, 2022. "The use of Beneish M-scores to reveal creative accounting: evidence from Slovakia," Equilibrium. Quarterly Journal of Economics and Economic Policy, Institute of Economic Research, vol. 17(2), pages 481-510, June.
• Maria Kovacova & Lenka Hrosova & Pavol Durana & Jakub Horak, 2022. "Earnings management model for Visegrad Group as an immanent part of creative accounting," Oeconomia Copernicana, Institute of Economic Research, vol. 13(4), pages 1143-1176, December.
• Singhal, Soumya & Gupta, Seema & Gupta, Vijay Kumar, 2022. "Disclosure of Intellectual Capital — Evidence from Indian Annual Reports," Public Finance Quarterly, Corvinus University of Budapest, vol. 67(1), pages 116-129.
• Lentner, Csaba, 2022. "Some Taxonomic Elements of the Internal Control of Public Finances and Experiences of Teaching them at the University of Public Service," Public Finance Quarterly, Corvinus University of Budapest, vol. 67(Spec), pages 7-27.
• Ozili, Peterson K, 2022. "Determinants of bank income smoothing using loan loss provisions in the United Kingdom," MPRA Paper 112047, University Library of Munich, Germany.
• Atanasov, Atanas, 2022. "Digitalization Of The Corporate Reporting In Europe - Evidence From Bulgarian Wood Based Industry," MPRA Paper 114372, University Library of Munich, Germany.
• Star, Miran, 2022. "Board of Director Characteristics and Firm Performance for firms listed on Iraq Stock Exchange," MPRA Paper 114396, University Library of Munich, Germany.
• Xue, Qingmei & Zan, Luca, 2022. "The Chinese accounting profession in the People’s Republic: A preliminary understanding from an oral history perspective," MPRA Paper 114407, University Library of Munich, Germany.
• Kadri, Abdelkader, 2022. "The influence of covid-19 on provision measurement given international financial reporting standards," MPRA Paper 114994, University Library of Munich, Germany, revised 01 Jun 2022.
• Ozili, Peterson K, 2022. "Bank income smoothing during the COVID-19 pandemic: Evidence from UK Banks," MPRA Paper 115782, University Library of Munich, Germany.
• Georgieva, Daniela & Mitkova, Milena, 2022. "Изследване На Същността На Счетоводните Дейности В Контекста На Защитата На Лични Данни [A study of accounting activities in the context of personal data protection]," MPRA Paper 117777, University Library of Munich, Germany, revised 2022.
• Patrik Marek, 2022. "Analysis of cross-border mergers of Czech companies with a primary focus on Czech-German [Analýza přeshraničních fúzí českých společností s primárním zaměřením na česko-německé]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2022(1).
• Jaroslava Janhubová & Miloslav Janhuba, 2022. "20th century approaches to accounting for the effects of inflation [Přístupy 20. století k účetnímu vykazování vlivů inflace]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2022(2).
• Oto Křivanec, 2022. "Electronic financial reporting in the Czech Republic: an empirical analysis of ESEF implementation [Elektronické účetní výkaznictví v České republice: empirická analýza implementace ESEF]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2022(2).
• Tatiana Dolgikh, 2022. "IFRS Adoption and the Financial Statements Comparability: The Case of Russia and Canada," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2022(1), pages 7-24.
• Henri Teittinen & Janina Männikkö, 2022. "Case-Mix Accounting System Design in Social and Health Care Sector - The Mechanisms of Hybridization," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2022(3), pages 49-69.
• Jáchym Lukeš & Jana Skálová, 2022. "Dopad změn podmínek pro aplikaci zvýhodněné daňové sazby u nemovitostních investičních fondů v České republice [Impact of Changing Preferential Tax Rate Conditions on Czech Real Estate Investment F," Politická ekonomie, Prague University of Economics and Business, vol. 2022(2), pages 135-157.
• Ruth Odin & David Jerry Oziegbe, 2022. "Auditors’ Independence, Audit Tenureship, Firm Characteristics and Audit Quality: Evidence from Nigeria," Romanian Economic Journal, Department of International Business and Economics from the Academy of Economic Studies Bucharest, vol. 25(84), pages 54-68, December,.
• Karadeniz, Erdinc & Iskenderoglu, Omer, 2022. "Financial Performance of Football Clubs and The Impact of The Covid-19 Epidemic: Comparison of the Five National League of Union of European Football Associations," Business and Economics Research Journal, Uludag University, Faculty of Economics and Administrative Sciences, vol. 13(2), pages 299-317, April.
• Olugboyega KAJOLA, Sunday & ADEYEMI, Adekunle & Akanbi TONADE, Abiola & OLABISI, Jayeola, 2022. "Firm-Specificattributes And Earnings Management: Does Size Really Matteras A Moderating Variable Innigerian Banks?," International Journal of Contemporary Accounting Issues-IJCAI (formerly International Journal of Accounting & Finance IJAF), The Institute of Chartered Accountants of Nigeria (ICAN), vol. 11(1), pages 35-55, March.
• Xiaobao SONG & Wunhong SU, 2022. "Heterogeneous Debt Financing and Share Return Volatility," Journal for Economic Forecasting, Institute for Economic Forecasting, vol. 0(1), pages 85-105, April.
• Xiaobao SONG & Wunhong SU, 2022. "Heterogeneous Debt Financing and Share Return Volatility," Journal for Economic Forecasting, Institute for Economic Forecasting, vol. 0(1), pages 86-106, April.
• Radojko LUKIC, 2022. "Analysis of Kosovo and Metohija Trade Performance," Management and Economics Review, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 7(3), pages 379-391, October.
• Suha JALLOUL & Ghina AWWAD, 2022. "The Impact of Accounting Information Systems on Bank Performance: The Case of Lebanon," Management and Economics Review, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 7(3), pages 405-422, October.
• Radojko Lukic, 2022. "Analysis of Productivity of Distribution Trade of Selective Countries of the European Union, Russia and Serbia Based on the OCRA Method," REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 23(1), pages 65-79, March.
• Radojko LUKIC, 2022. "Analysis of Investment Efficiency of Distribution Trade of Selective Countries of the European Union and Serbia on the Basis of Trust Method," REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 23(3), pages 382-399, July.
• Radojko LUKIC, 2022. "Measurement and Analysis of the Dynamics of Financial Performance and Efficiency of Trade in Serbia Based on the DEA Super-Radial Model," REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 23(5), pages 630-645, December.
• Muhammad Jahangir Ali & Seema Miglani & Man Dang & Premkanth Puwanenthiren & Mazur Mieszko, 2022. "Do family firms pay less for external funding?," Australian Journal of Management, Australian School of Business, vol. 47(2), pages 225-250, May.
• Yankun Zhou & Le Luo & Hongtao Shen, 2022. "Community pressure, regulatory pressure and corporate environmental performance," Australian Journal of Management, Australian School of Business, vol. 47(2), pages 368-392, May.
• Christofer Adrian & Ka Wai (Stanley) Choi & Mukesh Garg & Cameron Truong, 2022. "Winning the Australasian Reporting Awards: An analysis of accounting and economic outcomes," Australian Journal of Management, Australian School of Business, vol. 47(4), pages 630-663, November.
• Hrishikesh Desai, 2022. "Are Firms Biasing Stakeholder Expectations by Attributing Prior Poor Performance to COVID-19?," IIM Kozhikode Society & Management Review, , vol. 11(2), pages 171-182, July.
• Olympia G. Gkouma & John Filos, 2022. "Assessing the Impact of IPSAS on Financial Reporting and Public Management in Greece," SPOUDAI Journal of Economics and Business, SPOUDAI Journal of Economics and Business, University of Piraeus, vol. 72(1-2), pages 56-79, January-J.
• Ahmed Bouteska & Mehdi Mili, 2022. "Does corporate governance affect financial analysts’ stock recommendations, target prices accuracy and earnings forecast characteristics? An empirical investigation of US companies," Empirical Economics, Springer, vol. 63(4), pages 2125-2171, October.
• Shuangyan Li & Guangrui Wang & Yongli Luo, 2022. "Tone of language, financial disclosure, and earnings management: a textual analysis of form 20-F," Financial Innovation, Springer;Southwestern University of Finance and Economics, vol. 8(1), pages 1-24, December.
• Nyanine Chuele Fonou-Dombeu & Josue Mbonigaba & Odunayo Magret Olarewaju & Bomi Cyril Nomlala, 2022. "Earnings quality measures and stock return volatility in South Africa," Future Business Journal, Springer, vol. 8(1), pages 1-15, December.
• Julia Bettina Leicht & Maximilian Leicht, 2022. "Changes in the climate-related disclosure of German listed companies during the first years of the new reporting standard," Future Business Journal, Springer, vol. 8(1), pages 1-12, December.
• Tariq H. Ismail & Yousra R. Obiedallah, 2022. "Firm performance and cost of equity capital: the moderating role of narrative risk disclosure quality in Egypt," Future Business Journal, Springer, vol. 8(1), pages 1-19, December.
• Colleen M. Boland & Corinna Ewelt-Knauer & Julia Schneider, 2022. "The gift that keeps on giving: corporate giving and excessive risk-taking," Journal of Business Economics, Springer, vol. 92(3), pages 355-396, April.
• Werner Gleißner & Thomas Günther & Christian Walkshäusl, 2022. "Financial sustainability: measurement and empirical evidence," Journal of Business Economics, Springer, vol. 92(3), pages 467-516, April.
• Kerstin Lopatta & Thomas Kaspereit & Sebastian A. Tideman & Anna R. Rudolf, 2022. "The moderating role of CEO sustainability reporting style in the relationship between sustainability performance, sustainability reporting, and cost of equity," Journal of Business Economics, Springer, vol. 92(3), pages 429-465, April.
• Tim Hensel & Jens Robert Schöndube, 2022. "Big bath accounting and CEO turnover: the interplay between optimal contracts and career concerns," Journal of Business Economics, Springer, vol. 92(8), pages 1249-1281, October.
• Doron Reichmann & Rouven Möller & Tobias Hertel, 2022. "Nothing but good intentions: the search for equity and stock price crash risk," Journal of Business Economics, Springer, vol. 92(9), pages 1455-1489, November.
• Mina Ličen & Sergeja Slapničar, 2022. "Can process accountability mitigate myopic biases? An experimental analysis," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 33(1), pages 1-26, March.
• Faruk Bhuiyan & Kevin Baird & Rahat Munir, 2022. "The associations between management control systems, market orientation and CSR use," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 33(1), pages 27-79, March.
• Teemu Malmi & David S. Bedford & Rolf Brühl & Johan Dergård & Sophie Hoozée & Otto Janschek & Jeanette Willert, 2022. "The use of management controls in different cultural regions: an empirical study of Anglo-Saxon, Germanic and Nordic practices," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 33(3), pages 273-334, September.
• Patrick Velte, 2022. "Meta-analyses on Corporate Social Responsibility (CSR): a literature review," Management Review Quarterly, Springer, vol. 72(3), pages 627-675, September.
• Aytekin Ertan & Stephen A. Karolyi & Peter W. Kelly & Robert Stoumbos, 2022. "Earnings announcement return extrapolation," Review of Accounting Studies, Springer, vol. 27(1), pages 185-230, March.
• Ray Ball & Gil Sadka & Ayung Tseng, 2022. "Using accounting earnings and aggregate economic indicators to estimate firm-level systematic risk," Review of Accounting Studies, Springer, vol. 27(2), pages 607-646, June.
• Dane M. Christensen & David G. Kenchington & Rick C. Laux, 2022. "How do most low ETR firms avoid paying taxes?," Review of Accounting Studies, Springer, vol. 27(2), pages 570-606, June.
• Doron Israeli & Ron Kasznik & Suhas A. Sridharan, 2022. "Unexpected distractions and investor attention to corporate announcements," Review of Accounting Studies, Springer, vol. 27(2), pages 477-518, June.
• Aneesh Raghunandan & Shiva Rajgopal, 2022. "Do ESG funds make stakeholder-friendly investments?," Review of Accounting Studies, Springer, vol. 27(3), pages 822-863, September.
• Jake Thomas & Wentao Yao & Frank Zhang & Wei Zhu, 2022. "Meet, beat, and pollute," Review of Accounting Studies, Springer, vol. 27(3), pages 1038-1078, September.
• Allen H. Huang & Jianghua Shen & Amy Y. Zang, 2022. "The unintended benefit of the risk factor mandate of 2005," Review of Accounting Studies, Springer, vol. 27(4), pages 1319-1355, December.
• Paul Fischer & Chongho Kim & Frank Zhou, 2022. "Disagreement about fundamentals: measurement and consequences," Review of Accounting Studies, Springer, vol. 27(4), pages 1423-1456, December.
• Caleb Rawson, 2022. "Manager perception and proprietary investment disclosure," Review of Accounting Studies, Springer, vol. 27(4), pages 1493-1525, December.
• Dennis Oswald & Ana Simpson & Paul Zarowin, 2022. "Capitalization vs. expensing and the behavior of R&D expenditures," Review of Accounting Studies, Springer, vol. 27(4), pages 1199-1232, December.
• Bradley S. Blaylock & Jimmy F. Downes & Mollie E. Mathis & Scott D. White, 2022. "Do bondholders incorporate expected repatriation taxes into their pricing of debt?," Review of Accounting Studies, Springer, vol. 27(4), pages 1457-1492, December.
• Martin Nienhaus, 2022. "Executive equity incentives and opportunistic manager behavior: new evidence from a quasi-natural experiment," Review of Accounting Studies, Springer, vol. 27(4), pages 1276-1318, December.
• Vera Gelashvili & María-Jesús Segovia-Vargas & María-del-Mar Camacho-Miñano, 2022. "What factors condition the financial viability of sheltered employment centres? Empirical evidence," Review of Managerial Science, Springer, vol. 16(2), pages 459-482, February.
• Mircea Epure, 2022. "Corporate social responsibility as a signaling technology," Review of Managerial Science, Springer, vol. 16(3), pages 907-930, April.
• Eugene Burgos Mutuc & Sladjana Cabrilo, 2022. "Corporate social responsibility, intellectual capital and financial performance: evidence from developed and developing Asian economies," Review of Managerial Science, Springer, vol. 16(4), pages 1227-1267, May.
• Prateek Sharma, 2022. "Management quality, M-rating, and bank failures," SN Business & Economics, Springer, vol. 2(2), pages 1-32, February.
• Thomas Walter Kollruss, 2022. "Consolidated financial statements and global tax policy (OECD BEPS) insights from a multijurisdictional case study," SN Business & Economics, Springer, vol. 2(9), pages 1-17, September.
• Liu Min Shirley, 2022. "Accrual Accounting and Risk: Abnormal Sales Growth, Accruals Quality, and Returns," Springer Books, in: Cheng-Few Lee & Alice C. Lee (ed.), Encyclopedia of Finance, edition 0, chapter 103, pages 2501-2537, Springer.
• Nan-Ting Kuo & Shang-En Yu, 2022. "Applications of Book-Tax Difference in Accounting and Finance Research," Springer Books, in: Cheng-Few Lee & Alice C. Lee (ed.), Encyclopedia of Finance, edition 0, chapter 104, pages 2539-2555, Springer.
• Wikil Kwak & Yong Shi, 2022. "Bankruptcy Prediction Studies Across Countries Using Multiple Criteria Linear Programming (MCLP) and Other Data Mining Approaches," Springer Books, in: Cheng-Few Lee & Alice C. Lee (ed.), Encyclopedia of Finance, edition 0, chapter 76, pages 1765-1778, Springer.
• Cheng-Few Lee & Ryan McDonough, 2022. "The Economics of and Accounting for Lease Transactions," Springer Books, in: Cheng-Few Lee & Alice C. Lee (ed.), Encyclopedia of Finance, edition 0, chapter 86, pages 2019-2040, Springer.
• Cheng-Few Lee & James Juichia Lin, 2022. "Pension Accounting, Inside Debt, and Capital Structure," Springer Books, in: Cheng-Few Lee & Alice C. Lee (ed.), Encyclopedia of Finance, edition 0, chapter 87, pages 2041-2060, Springer.
• Guanming He & April Zhichao Li & Dongxiao Shen, 2022. "The Role of Earnings Management in Equity Valuation," Springer Books, in: Cheng-Few Lee & Alice C. Lee (ed.), Encyclopedia of Finance, edition 0, chapter 88, pages 2061-2094, Springer.
• Hanxin Hu & Ting Sun, 2022. "The Applications of Machine Learning in Accounting and Auditing Research," Springer Books, in: Cheng-Few Lee & Alice C. Lee (ed.), Encyclopedia of Finance, edition 0, chapter 89, pages 2095-2115, Springer.
• Tomáš Krulický & Veronika Machová & Ondřej Dvorák, 2022. "Actual paid cost of equity in construction," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 10(1), pages 408-419, September.
• Marioara Molociniuc (Hritcan) & Anatol Melega & Maria Grosu & Mihaela Tulvinschi & Anamaria Geanina Macovei, 2022. "Evolution of scientific research on audit quality reporting in the global economic context," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 10(2), pages 333-350, December.
• Kristina Rudžionienė & Miglė Černiauskaitė & Rūta Klimaitienė, 2022. "The impact of IFRS adoption on companies' financial ratios: evidence from Lithuania," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 9(3), pages 212-226, March.
• Ya-Fang Wang, 2022. "Audit Fees, Patent Litigation, and Long-Term Performance," International Journal of Business and Economic Sciences Applied Research (IJBESAR), International Hellenic University (IHU), Kavala Campus, Greece (formerly Eastern Macedonia and Thrace Institute of Technology - EMaTTech), vol. 15(1), pages 7-15, July.
• Hans-Ulrich Westhausen, 2022. "Did Covid-19 Increase The Risk Of Internal Auditing?," Economic Review: Journal of Economics and Business, University of Tuzla, Faculty of Economics, vol. 20(2), pages 79-95, November.
• Deolinda Meira & Ana María Bandeira & Melanie Santos, 2022. "Accountability and Transparency in Cooperatives: A Comparative Analysis between Portugal and Germany [Rendición de cuentas y transparencia en las cooperativas: Un análisis comparativo entre Portu," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 142, pages 83721-83721.
• José Alejandro Fernández Fernández, Corresponding author & Virginia Bejarano Vázquez & Juan Antonio, 2022. "The US Banking System: Does the Size of the Institution Matter to Its Economic-Financial Situation?," Panoeconomicus, Savez ekonomista Vojvodine, Novi Sad, Serbia, vol. 69(3), pages 381-406, May.
• José Alejandro Jalejandro Fernández Fernández & Virginia Bejarano Vázquez & Juan Antonio Vicente Virseda, 2022. "The US Banking System: Does the Size of the Institution Matter to Its Economic-Financial Situation?," Panoeconomicus, Savez ekonomista Vojvodine, Novi Sad, Serbia, vol. 69(3), pages 381-406.
• Rumyana Marinova, 2022. "Accounting Aspects of the Risk of Digital Payment Operations in Bulgarian Banks," Izvestia Journal of the Union of Scientists - Varna. Economic Sciences Series, Union of Scientists - Varna, Economic Sciences Section, vol. 11(2), pages 105-113, August.
• Atanas Atanasov, 2022. "Current Trends in European Sustainability Reporting Legislation," Izvestia Journal of the Union of Scientists - Varna. Economic Sciences Series, Union of Scientists - Varna, Economic Sciences Section, vol. 11(2), pages 77-89, August.
• Tsvetomir Manolov, 2022. "Working Capital - Essence and Policies," Izvestia Journal of the Union of Scientists - Varna. Economic Sciences Series, Union of Scientists - Varna, Economic Sciences Section, vol. 11(3), pages 198-206, December.
• Tsvetomir Manolov, 2022. "Influence Of The Crises On The Working Capital Of The Construction Companies In Varna Region," INTERNATIONAL SCIENTIFIC AND PRACTICAL CONFERENCE "CONSTRUCTION ENTREPRENEURSHIP AND REAL PROPERTY", University of Economics - Varna, issue 1, pages 145-151.
• Martina Ballova & Kornelia Lovciova, 2022. "The Impact Of The Chip Crisis In The Automotive Industry In Slovakia On Human Resources," INTERNATIONAL SCIENTIFIC AND PRACTICAL CONFERENCE "HUMAN RESOURCE MANAGEMENT", University of Economics - Varna, number y:2022:i:1:p:286-293.
• Amaka Elizabeth AGBATA & Patricia Chinyere ORANEFO, 2022. "Integrated Personnel and Payroll Information System and Financial Accountability," Izvestiya, Varna University of Economics, issue 1-2, pages 22-43.
• Jonshon Kolawole OLOWOOKERE & Oyewole Oladunni AJIBOYE & Jimoh IBRAHIM, 2022. "Firm Performance Attributes and Quality of Financial Reporting of Listed Non - financial Firms," Izvestiya, Varna University of Economics, issue 3-4, pages 213-227.
• Nadya Kostova, 2022. "Thoughts about Assessment as a Science in Bulgaria," Scientific Conference of the Department of General Economic Theory, University of Economics - Varna, issue 1, pages 261-266.
• Anton Svrakov, 2022. "The Legal Regulations of Accounting and Their Modern Practical Application," An Annual Book of University of Economics - Varna, University of Economics - Varna, vol. 92(1), pages 115-160, January.
• Rieg Robert & Dobroszek Justyna & Zarzycka Ewelina, 2022. "Professionalisation of Family Firms and Accounting Function: Empirical Evidence," Central European Economic Journal, Sciendo, vol. 9(56), pages 113-131, January.
• Capatina-Verdes Neli, 2022. "Transfer Pricing and Related Party Transactions: A Bibliometric Analysis," Central European Economic Journal, Sciendo, vol. 9(56), pages 237-253, January.
• Bilal Kimouche, 2022. "Accrual-based and cash-based earnings management in Algeria: substitution or complementary," Croatian Review of Economic, Business and Social Statistics, Sciendo, vol. 8(1), pages 1-17, June.
• Radojević Aleksandra & Jovković Biljana & Dragičević Predrag, 2022. "Dynamic Analysis of Business Development of Auditing Firms: Case of the Republic of Serbia 2010-2020," Economic Themes, Sciendo, vol. 60(3), pages 409-427, September.
• Calvo-Centeno Esperanza & Gragera-Pizarro Enrique & Romero-Ramos Eva & Ropero-Moriones Eva, 2022. "Comparative analysis of the contribution to the united nations sustainable development goals through non-financial information disclosed by IBEX 35 companies," Financial Internet Quarterly (formerly e-Finanse), Sciendo, vol. 18(1), pages 16-30, March.
• Sanjar Sherkulov & Kamrul Hasan A. K. M. & Khajieva Indira & Nusratova Gulhayo & Yodgorova Feruza, 2022. "The impact of IFRS adoption on foreign direct investment in CIS," Financial Internet Quarterly (formerly e-Finanse), Sciendo, vol. 18(1), pages 74-90, March.
• Habib Ahmed Mohamed, 2022. "Does the efficiency of working capital management and environmental, social, and governance performance affect a firm’s value? Evidence from the United States," Financial Markets, Institutions and Risks, Sciendo, vol. 6(3), pages 18-25, September.
• Alharbi Macc Afaf M. & Al-Adeem Khalid Rasheed, 2022. "A Defense on Accounting Discretion: An Empirical Inquiry based on Users’ Awareness," Financial Markets, Institutions and Risks, Sciendo, vol. 6(3), pages 26-39, September.
• Tahat Ibrahim, 2022. "Correlation between Cost of Capital, Book Values and Shares Prices: Evidence from Qatar Stock Exchange," Financial Markets, Institutions and Risks, Sciendo, vol. 6(3), pages 40-48, September.
• Shazly Mo’men A. & AbdElAlim Khaled & Mortaky Abanob Nashat & Sayed Mohamed Nasser, 2022. "The Impact of Corporate Governance and Audit Quality on the Investment Decision," Financial Markets, Institutions and Risks, Sciendo, vol. 6(3), pages 5-12, September.
• Kimouche Bilal, 2022. "Intangible Assets, Goodwill and Earnings Management: Evidence from France and the Uk," Folia Oeconomica Stetinensia, Sciendo, vol. 22(1), pages 111-129, June.
• Miścikowska Daria, 2022. "An Exploratory Study on Preparers’ Perception of ESEF Reporting: Evidence from the Warsaw Stock Exchange," Folia Oeconomica Stetinensia, Sciendo, vol. 22(1), pages 191-218, June.
• Białek-Jaworska Anna & Dobroszek Justyna & Szatkowska Paulina, 2022. "Does the IFRS 16 affect the key ratios of listed companies? Evidence from Poland," International Journal of Management and Economics, Warsaw School of Economics, Collegium of World Economy, vol. 58(3), pages 299-315, September.
• Modugno Guido & Bertoni Michele & De Rosa Bruno, 2022. "The Simplification of Public Administration: A Managerial Perspective," Naše gospodarstvo/Our economy, Sciendo, vol. 68(1), pages 64-76, March.
• Oberholzer Merwe & Omotoso Matthew Olubayo & Schutte Danie & Buys Pieter, 2022. "The Relative Success of IFRS Adopted African Countries to Attract Foreign Investment," Studia Universitatis Babeș-Bolyai Oeconomica, Sciendo, vol. 67(1), pages 44-62, April.
• Necula Anda Ileana & Manole Andrei Marcel & Şenchea Florea Anca Daniela & Stancu Liţă Izabela, 2022. "Considerations regarding the Accounting of Value Added Tax – National Particularities within the European Context," Valahian Journal of Economic Studies, Sciendo, vol. 13(1), pages 43-54, April.
• Boharu Mircea Mihaela-Raluca & Savu Andreea-Cristina & Diana Bolcu Leliana & Nicolic Deian, 2022. "Evolution and Professional Revolution for Accounting Professionals," Valahian Journal of Economic Studies, Sciendo, vol. 13(1), pages 67-74, April.
• Dumitru Soare Cati-Loredana & Gîju George Ciprian & Drăgoi Violeta Elena & Preda Larisa, 2022. "A Critical Analysis of the Current Financial Statements and How they Manage to Provide or Imagine Faithfully to Complete the Market Value of the Companies," Valahian Journal of Economic Studies, Sciendo, vol. 13(2), pages 77-82, October.
• Stefano Bonini & Vincenzo Capizzi & Alexander Kerl, 2022. "Subjective Valuation And Target Price Accuracy," Journal of Financial Management, Markets and Institutions (JFMMI), World Scientific Publishing Co. Pte. Ltd., vol. 10(01), pages 1-31, June.
• Annalisa Prencipe & Luca Viarengo, 2022. "Should I Trust You? Bidder’s Earnings Quality as an Indicator of Trustworthiness in Earnout Agreements," The International Journal of Accounting (TIJA), World Scientific Publishing Co. Pte. Ltd., vol. 57(01), pages 1-41, March.
• Michael Minye Tang, 2022. "Consistency in Management Earnings Guidance Patterns," The International Journal of Accounting (TIJA), World Scientific Publishing Co. Pte. Ltd., vol. 57(01), pages 1-45, March.
• Takami Matsuo & Yoshinobu Shima (ed.), 2022. "Management Accounting for Healthcare," World Scientific Books, World Scientific Publishing Co. Pte. Ltd., number 12209.
• Gunther Friedl & Christian Hofmann & Burkhard Pedell & Peter Schäfer, 2022. "Cost Accounting:A Decision-oriented Approach," World Scientific Books, World Scientific Publishing Co. Pte. Ltd., number 13100.
• Chiyuki Kurisu & Yoshinobu Shima & Kenji Yasukata, 2022. "The Use of Accounting Information in Cost Management: A study of Japanese General Hospitals," World Scientific Book Chapters, in: Takami Matsuo & Yoshinobu Shima (ed.), MANAGEMENT ACCOUNTING FOR HEALTHCARE, chapter 1, pages 3-34, World Scientific Publishing Co. Pte. Ltd..
• Hiroshi Umeda, 2022. "The purpose of using cost information within hospitals: Information System and Influence System Perspective," World Scientific Book Chapters, in: Takami Matsuo & Yoshinobu Shima (ed.), MANAGEMENT ACCOUNTING FOR HEALTHCARE, chapter 2, pages 35-50, World Scientific Publishing Co. Pte. Ltd..
• Sakaguchi Hiromasa, 2022. "Healthcare System and Hospital Management in Japan: Focusing on the Management Accounting System from the Perspective of Quality of Care," World Scientific Book Chapters, in: Takami Matsuo & Yoshinobu Shima (ed.), MANAGEMENT ACCOUNTING FOR HEALTHCARE, chapter 3, pages 51-74, World Scientific Publishing Co. Pte. Ltd..
• Yutaka Kato & Keiko Sasa, 2022. "Dysfunction of the Clinical Path: A Case of the Japanese Medical Service," World Scientific Book Chapters, in: Takami Matsuo & Yoshinobu Shima (ed.), MANAGEMENT ACCOUNTING FOR HEALTHCARE, chapter 4, pages 77-99, World Scientific Publishing Co. Pte. Ltd..
• Takami Matsuo & Kohei Arai, 2022. "Cost Information and Management in Medical Organizations: A Case on Orthopedic Surgical Operation Cost Analysis," World Scientific Book Chapters, in: Takami Matsuo & Yoshinobu Shima (ed.), MANAGEMENT ACCOUNTING FOR HEALTHCARE, chapter 5, pages 101-115, World Scientific Publishing Co. Pte. Ltd..
• Shunsuke Adachi & Mami Mizuno & Okihiro Maruta, 2022. "Effects of Cost Allocation Method Change on Patient Profitability Evaluation: A Case of Ability-to-Bear Principle," World Scientific Book Chapters, in: Takami Matsuo & Yoshinobu Shima (ed.), MANAGEMENT ACCOUNTING FOR HEALTHCARE, chapter 6, pages 117-130, World Scientific Publishing Co. Pte. Ltd..
• Noriyuki Imai, 2022. "The Concept of Delta Management: Important Aspects of Toyota Profit Management and Its Significance for Healthcare Organizations," World Scientific Book Chapters, in: Takami Matsuo & Yoshinobu Shima (ed.), MANAGEMENT ACCOUNTING FOR HEALTHCARE, chapter 7, pages 131-146, World Scientific Publishing Co. Pte. Ltd..
• Nobuya Fujiwara, 2022. "Why Performance Targets are Recognized as “Dead Letters”: An Empirical Study on Nursing Professionals," World Scientific Book Chapters, in: Takami Matsuo & Yoshinobu Shima (ed.), MANAGEMENT ACCOUNTING FOR HEALTHCARE, chapter 8, pages 147-164, World Scientific Publishing Co. Pte. Ltd..
• Kazunori Ito, 2022. "Action Research on Cascading of BSC," World Scientific Book Chapters, in: Takami Matsuo & Yoshinobu Shima (ed.), MANAGEMENT ACCOUNTING FOR HEALTHCARE, chapter 9, pages 167-184, World Scientific Publishing Co. Pte. Ltd..
• Yoshitaka Shirinashihama, 2022. "Management Control Systems in Japanese Public Hospitals: Determinants of Financial Performance Measurement Systems," World Scientific Book Chapters, in: Takami Matsuo & Yoshinobu Shima (ed.), MANAGEMENT ACCOUNTING FOR HEALTHCARE, chapter 10, pages 185-204, World Scientific Publishing Co. Pte. Ltd..
• Hiroyuki Sekiya, 2022. "Amoeba Management and Enabling Control: A Field Study of Small and Medium-Sized Public Hospitals," World Scientific Book Chapters, in: Takami Matsuo & Yoshinobu Shima (ed.), MANAGEMENT ACCOUNTING FOR HEALTHCARE, chapter 11, pages 205-226, World Scientific Publishing Co. Pte. Ltd..
• Maiko Kodama & Hideaki Sato & Kenichi Suzuki, 2022. "How Management Control Systems Impact Team Healthcare: Evidence from St. Luke’s International Hospital," World Scientific Book Chapters, in: Takami Matsuo & Yoshinobu Shima (ed.), MANAGEMENT ACCOUNTING FOR HEALTHCARE, chapter 12, pages 227-252, World Scientific Publishing Co. Pte. Ltd..
• Yasuhiro Monden, 2022. "Evolution Toward the Society of Electric Vehicles for Achieving the Goals of SDGs," World Scientific Book Chapters, in: Takami Matsuo & Yoshinobu Shima (ed.), MANAGEMENT ACCOUNTING FOR HEALTHCARE, chapter 13, pages 255-272, World Scientific Publishing Co. Pte. Ltd..
• Ichiro Mizuno, 2022. "Eiichi Shibusawa’s Management Philosophy and CSV," World Scientific Book Chapters, in: Takami Matsuo & Yoshinobu Shima (ed.), MANAGEMENT ACCOUNTING FOR HEALTHCARE, chapter 14, pages 273-292, World Scientific Publishing Co. Pte. Ltd..
• Shinichi Korogi, 2022. "An Appropriation System Suitable for a Divisional Organization: Historical Study," World Scientific Book Chapters, in: Takami Matsuo & Yoshinobu Shima (ed.), MANAGEMENT ACCOUNTING FOR HEALTHCARE, chapter 15, pages 293-309, World Scientific Publishing Co. Pte. Ltd..
• Knaisch, Jonas, 2022. "How to account for tax planning and tax uncertainty in valuation: Separate vs. composite view," arqus Discussion Papers in Quantitative Tax Research 271, arqus - Arbeitskreis Quantitative Steuerlehre.
• Chen, An & Hieber, Peter & Sureth, Caren, 2022. "Pay for tax certainty? Advance tax rulings for risky investment under multi-dimensional tax uncertainty," arqus Discussion Papers in Quantitative Tax Research 273, arqus - Arbeitskreis Quantitative Steuerlehre.
• Fochmann, Martin & Heinemann-Heile, Vanessa & Huber, Hans-Peter & Maiterth, Ralf & Sureth, Caren, 2022. "Firms' tax rate misperception: Measurement, drivers, and distortionary effects," arqus Discussion Papers in Quantitative Tax Research 275, arqus - Arbeitskreis Quantitative Steuerlehre.
• Dreher, Sandra & Eichfelder, Sebastian & Noth, Felix, 2022. "Does IFRS information on tax loss carryforwards and negative performance improve predictions of earnings and cash flows?," arqus Discussion Papers in Quantitative Tax Research 276, arqus - Arbeitskreis Quantitative Steuerlehre.
• Blumenstein, Philipp & Schmidt, Robert C. & Hastenteufel, Jessica, 2022. "Entwicklung von Steuerungskennzahlen kapitalmarktorientierter Unternehmen im Prime Standard seit der Einführung des DRS 20," IU Discussion Papers - Business & Management 4 (April 2022), IU International University of Applied Sciences.
• Breuer, Matthias & Breuer, Patricia, 2022. "Uneven regulation and economic reallocation: Evidence from transparency regulation," LawFin Working Paper Series 43, Goethe University, Center for Advanced Studies on the Foundations of Law and Finance (LawFin).
• Bischof, Jannis & Haselmann, Rainer & Kohl, Frederik & Schlueter, Oliver, 2022. "Limitations of implementing an expected credit loss model," LawFin Working Paper Series 48, Goethe University, Center for Advanced Studies on the Foundations of Law and Finance (LawFin).
• Vanhaverbeke, Steven & Balsmeier, Benjamin & Doherr, Thorsten, 2022. "Mandatory financial information disclosure and credit ratings," ZEW Discussion Papers 22-043, ZEW - Leibniz Centre for European Economic Research.
• Cohen, Shira & Kadach, Igor & Ormazabal, Gaizka & Reichelstein, Stefan, 2022. "Executive compensation tied to ESG performance: International evidence," ZEW Discussion Papers 22-051, ZEW - Leibniz Centre for European Economic Research.
• Reichelstein, Stefan, 2022. "Corporate carbon emission statements," ZEW Discussion Papers 22-052, ZEW - Leibniz Centre for European Economic Research.
• Dwi Sulistiani & Bambang Tjahjadi, 2022. "Does Financial Performance Mediate the Effect of Good Corporate Governance on Indonesian Ṣukūk Rating? هل يُعد الأداء المالي للشركات وسيطًا مؤثرًا في الحوكمة الجيدة لتصنيف الصكوك الإندونيسية؟," Journal of King Abdulaziz University: Islamic Economics, King Abdulaziz University, Islamic Economics Institute., vol. 35(2), pages 96-113, July.
• Jirí Dokulil & Boris Popesko & Katerina Kadalova, 2022. "Factors With a Major Effect on the Budgetary Control Process – An Empirical Study From the Czech Republic," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 24(59), pages 235-235.
• Gina Raluca Guse & Marian Dragos Mangiuc, 2022. "Digital Transformation in Romanian Accounting Practice and Education: Impact and Perspectives," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 24(59), pages 252-252.
• John H. Hall & Elda du Toit & Rudra P. Pradhan, 2022. "The Impact of Accounting Accruals Before, During, and After an Economic Crisis: Evidence from South Africa," The African Finance Journal, Africagrowth Institute, vol. 24(1), pages 50-64.
• Cristina NICOLAESCU, 2022. "Accounting and Tax Treatment of Provisions," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 2(12), pages 12-21, December .
• Daniela MALEȘ, 2022. "Planning the Training of the Accountancy Apprentices within the Accounting Companies," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 2(12), pages 3-11, December .
• Lucian CERNUȘCA, 2022. "Input and Output in/from the VAT upon Collection System," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 2(12), pages 34-43, December .
• Anca Alexandra PANTAZI & Florentina PANTAZI, 2022. "History of Accounting Expertise – At the Profession’s Centenary," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 2(12), pages 57-64, December .
• Bogdan Cosmin GOMOI, 2022. "Analysis of the Financial Position of a Business Operator in the Beauty Industry," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 3(10), pages 14-22, October.
• Elena STĂNCIULESCU & Mihai VUȚĂ, 2022. "Non-Financial Reporting – Key-Element for the Current and Future Business," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 3(10), pages 3-8, October.
• Claudia Cătălina CIOCAN, 2022. "Historical Cost vs Fair Value in Accounting: Consequences for the Quality of Financial Information and the True and Fair View," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 3(10), pages 48-59, October.
• Robert-Aurelian ȘOVA & Adriana Florina POPA, 2022. "Approaching Sustainability in the Accounting Profession in Romania," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 3(11), pages 3-7, November.
• Cristina NICOLAESCU & Monica BIJA, 2022. "Practical Aspects Regarding the Accounting of Social Enterprises," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 3(11), pages 8-14, November.
• Ludovica BREBAN, 2022. "The Expert Accountant’s Ethics in the Context of the Mission of Reviewing the Accounting, Drawing Up and Certifying the Annual Financial Statements," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 3(1), pages 3-8, January.
• Alina Beattrice VLADU & Dan Dacian CUZDRIOREAN, 2022. "Considerations on the Improvement of Ethical Decision Making in the Accounting Profession," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 3(1), pages 44-52, January.
• Corina-Graziella BÂTCĂ-DUMITRU & Daniela-Nicoleta SAHLIAN & Cleopatra ȘENDROIU, 2022. "The General Budget and the Provisional Financial Statements," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 3(1), pages 9-16, January.
• Paul C. ȘCHIOPU, 2022. "Account Management and Accounting Operations Specific to the Agricultural Cooperatives (I)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 3(2), pages 12-18, February.
• Corina-Graziella BÂTCĂ-DUMITRU & Daniela-Nicoleta SAHLIAN & Cleopatra ȘENDROIU, 2022. "Responsibility Centres and Internal Assignment Prices," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 3(2), pages 19-29, February.
• Cristina NICOLAESCU, 2022. "Considerations Regarding the Acknowledgment and Counting of the Capital Premiums," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 3(2), pages 3-11, February.
• Dorina PLESCACI, 2022. "Kaizen Costing – A Continuous Improvement Strategy of the Organisations," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 3(2), pages 30-41, February.
• Doru PLEȘEA, 2022. "The Fixed Assets Held Based on a Leasing Contract, between Accounting and Taxation. Applying the Prevalence of the Economic Realm on the Judiciary," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 3(2), pages 50-57, February.
• Tatiana DĂNESCU & Lavinia CONSTANTINESCU & Bogdan Radu MATEI, 2022. "A Structured Perspective on Behavioral Accounting Research," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 3(2), pages 67-72, February.
• Elena STĂNCIULESCU, 2022. "LLC Versus NGO, Similarities and Differences Regarding the Accounting and Tax Treatment Applicable to the Trade and Financial Discounts," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 3(3), pages 10-16, March.
• Elena Daniela CRIȘAN & Luminița Ramona GRAMA, 2022. "The Influence of Contingent Factors on Spreading the Activity-Based Costing Method (I)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 3(3), pages 17-25, March.
• Bogdan Cosmin GOMOI, 2022. "Analysis of the Financial Position and Performances at an Entity in the Construction Field," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 3(3), pages 26-36, March.
• Paul C. ȘCHIOPU, 2022. "Account Management and Accounting Operations Specific to the Agricultural Cooperatives (II)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 3(3), pages 3-9, March.
• Adriana Florina POPA & Mihaela Andreea NEDELEA, 2022. "Research on the Role of the Company’s Financial Statements in the Decision-Making Process," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 3(3), pages 53-61, March.
• Paul C. ȘCHIOPU, 2022. "Account Management and Accounting Operations Specific to the Agricultural Cooperatives (III)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 3(4), pages 12-22, April.
• Elena STĂNCIULESCU, 2022. "LLC Versus NGO, Similarities and Differences Regarding the Equities," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 3(4), pages 23-33, April.
• Dorina PLESCACI, 2022. "Accounting in the Context of the COVID-19 Pandemic. Recapitulation and Romanian Perspectives," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 3(4), pages 3-11, April.
• Elena Daniela CRIȘAN & Luminița Ramona GRAMA, 2022. "The Influence of Contingent Factors on Spreading the Activity-Based Costing Method (II)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 3(4), pages 34-42, April.
• Bogdan Cosmin GOMOI, 2022. "Analysis of the Results Structures Corresponding to a Joint Stock Company," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 3(4), pages 43-51, April.
• Felicia-Elena SUCCURRO (ZAGREAN), 2022. "Judicial Accounting Expertise – Attribute of the Accounting Profession," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 3(4), pages 61-65, April.
• Paul C. ȘCHIOPU, 2022. "Account Management and Accounting Operations Specific to the Agricultural Cooperatives (IV)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 3(5), pages 10-18, May.
• Bogdan Cosmin GOMOI, 2022. "Structural Analysis of the Utilization-Resources, Rotation of the Current Structure and Cost-Effectiveness of a Listed Company," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 3(5), pages 19-28, May.
• Dorina PLESCACI, 2022. "Corporate Governance Reporting – A Way to Increase Public Trust in Entities," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 3(5), pages 29-38, May.
• Paul C. ȘCHIOPU, 2022. "Account Management and Accounting Operations Specific to the Agricultural Cooperatives (V)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 3(6), pages 12-20, June.
• Anthony MWILA & Vincent MASAKA & Kaombe TUKUMANA, 2022. "The Impact of the Activity-Based Costing on SMEs’ Financial Performance in Lusaka, Zambia (I)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 3(6), pages 42-50, June.
• Lucian CERNUȘCA, 2022. "Adjustment of Value-Added Tax," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 3(7), pages 24-34, July.
• Paul C. ȘCHIOPU, 2022. "Account Management and Accounting Operations Specific to the Agricultural Cooperatives (VI)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 3(7), pages 3-13, July.
• Anthony MWILA & Vincent MASAKA & Kaombe TUKUMANA, 2022. "The Impact of the Activity-Based Costing on SMEs’ Financial Performance in Lusaka, Zambia (II)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 3(7), pages 43-54, July.
• Mihaela (ȘTEFAN) HINT, 2022. "The Relevance of Cost-Value-Performance Trinom for Organization Management," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 3(7), pages 55-61, July.
• Corina-Graziella BÂTCĂ-DUMITRU & Adriana Florina POPA, 2022. "IAS 41 Agriculture," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 3(8), pages 11-22, August.
• Bogdan Cosmin GOMOI, 2022. "The Financial Analysis of a Retailer in Romania," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 3(8), pages 23-33, August.
• Paul C. ȘCHIOPU, 2022. "Account Management and Accounting Operations Specific to the Agricultural Cooperatives (VII)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 3(8), pages 3-10, August.
• Lucian CERNUȘCA, 2022. "New Regulations Regarding the Taxation of the Micro-Enterprises Incomes Starting with the Year 2023," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 3(8), pages 34-44, August.
• Elena STĂNCIULESCU, 2022. "The Preventive Financial Control, a Tool for Organizing and Increasing the Efficiency of the Public Entities’ Activity," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 3(8), pages 45-55, August.
• Justin GOTAMA & Yanuar Nanok SOENARNO, 2022. "Distribution of Dividends by Companies in 2020. Case Study on the Indonesia Stock Exchange," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 3(8), pages 63-72, August.
• Aurelia ȘTEFĂNESCU & Ileana Cosmina PITULICE & Adriana Florina POPA, 2022. "Public Procurement of Tangible Fixed Assets. Legal Provisions and Accounting Treatments," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 3(9), pages 15-23, September.
• Paul C. ȘCHIOPU, 2022. "Account Management and Accounting Operations Specific to the Agricultural Cooperatives (VIII)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 3(9), pages 24-32, September.
• Claudia Cătălina CIOCAN, 2022. "Historical Cost vs Fair Value in Accounting: Consequences for the Quality of Financial Information and the True and Fair View," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 3(9), pages 3-14, September.
• Bogdan Cosmin GOMOI, 2022. "Short Financial Diagnosis at a Do-It-Yourself Company," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 3(9), pages 33-43, September.
• Lucian CERNUȘCA, 2022. "Accounting and Fiscal Treatment Regarding the Travel Expenses," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 3(9), pages 44-54, September.
• Natashya NATASHYA & Yanuar Nanok SOENARNO, 2022. "How Quarterly Reports Support the Market," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 3(9), pages 55-61, September.
• Aysel Öztürkçü Akçay & H. Cem Sayın & Gamze Sevimli Örgün, 2022. "Sahiplik Yapısının Kâr Düzleştirme Uygulamaları Üzerine Etkisi: Borsa İstanbul Uygulaması," Journal of Research in Economics, Politics & Finance, Ersan ERSOY, vol. 7(1), pages 238-256.
• Kürşat Yalçiner & Murat Topcu, 2022. "BİST İmalat Sanayi Şirketleri Dolarizasyon Eğiliminin İşletme Finansman Politikaları Üzerine Etkileri," Journal of Research in Economics, Politics & Finance, Ersan ERSOY, vol. 7(2), pages 500-526.
• Kader Türkoğlu & Cennet Gürbüz & İsmail Bekci, 2022. "Kurumsal Yönetim, Muhafazakâr Muhasebe ve Şirket Büyüklüğünün Kazanç Kalitesi Üzerine Etkisi," Journal of Research in Economics, Politics & Finance, Ersan ERSOY, vol. 7(3), pages 726-740.
• Cristian Dragos Turcan & Viorel - Costin Banta & Sabin – Alexandru Babeanu, 2022. "Digitized Accounting - The Attributes Of Cloud Accounting In Technological Futurology," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(50), pages 105-115, April.
• Denisa (Gae) Catîru, 2022. "Bankruptcy Risk Prediction Using Statistical Methodology And Its Impact On Business Profitability," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(50), pages 13-22, April.
• Nina Adriana Buică & Marioara Avram & Magdalena Mihai & Cristian Drăgan, 2022. "Considerations Regarding The Financial Audit Of Eu-Funded Projects," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(50), pages 31-40, April.
• Sabin – Alexandru Babeanu & Viorel - Costin Banta & Cristian Dragos Turcan, 2022. "General Framework Of Innovative Business Model In Industry 4.0 For Automotive Clients," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(50), pages 5-12, April.
• Bunget Ovidiu Constantin & Lungu Cristian & Olariu Andrei-Marius, 2022. "The Interdependence Between The Type Of Audit Opinion And The Variation Of The Stock Price," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(50), pages 89-97, April.
• Viorel - Costin Banta & Cristian Dragos Turcan & Sabin – Alexandru Babeanu, 2022. "The Impact Of The Audit Activity, Using Ai, Rpa And Ml In The Activity Of Creating The Delivery List And The Production Plan In Case Of A Production Range. A Case Study," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(50), pages 98-104, April.
• Ramona-Ionela HARAGUȘ & Raluca Oana IVAN & Ioana - Bianca PÄ‚TRÃŽNJAN (CÂMPEAN) & Attila Szora TAMAȘ, 2022. "A Bibliometric Analysis of the Relationship between Accounting, Taxation and Audit," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, vol. 1(24), pages 16-32, November.
• Özgür, Arslan-Ayaydin & Thewissen, James & Torsin, Wouter, 2022. "Earnings Management Methods and CEO Political Affiliation," LIDAM Reprints LFIN 2022003, Université catholique de Louvain, Louvain Finance (LFIN).
• Imen Fakhfakh & Anis Jarboui, 2022. "Earnings Management and Audit Report Lag: The Role of Audit Risk-Tunisian Evidence," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 21(1), pages 113-135, March.
• Karim Charaf & Ahmed Fath-Allah Rahmouni & Mohamed Sabar, 2022. "The Association Between Activity-Based Costing And Performance: Empirical Evidence From Moroccan Companies," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 21(1), pages 25-50, March.
• Anis Ben Amar & Nourhen Sayadi, 2022. "Independent Financial Expert Members on Audit Committees, Earnings Management and The Role of Female Directors," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 21(1), pages 5-24, March.
• Jamel Chouaibi & Emna Miladi & Nizar Elouni, 2022. "Exploring the Relationship Between Board Characteristics and Environmental Disclosure: Empirical Evidence for European Firms," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 21(1), pages 51-76, March.
• David Alexander & Jonida Carungu & Stefania Vignini, 2022. "IFRS Meets the Realities of a Post-Communist Balkan State," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 21(2), pages 141-173, June.
• Mohamed Saeudy & Ali Meftah Gerged & Khaldoon Albitar, 2022. "Accounting Perspectives on The Business Value of Big Data During and Beyond The COVID-19 Pandemic," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 21(2), pages 174-199, June.
• Afroditi Ntokozi & Christos A. Tzovas & Constantinos G. Chalevas, 2022. "Earnings Management During Financial Crisis: The Case of Greece," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 21(2), pages 200-219, June.
• Hela Borgi, 2022. "XBRL Technology Adoption and Consequences: A Synthesis of Theories and Suggestions of Future Research," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 21(2), pages 220-235, June.
• Khalil Feghali & Joelle Matta & Samir Moussa, 2022. "Digital Transformation of Accounting Practices and Behavior During COVID-19: MENA Evidence," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 21(2), pages 236-269, June.
• Atanasko Atanasovski & Todor Tocev, 2022. "Research Trends in Disruptive Technologies for Accounting of The Future – A Bibliometric Analysis," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 21(2), pages 270-288, June.
• Revy Karina & Yanuar Nanok Soenarno, 2022. "The impact of financial distress, sustainability report disclosures, and firm size on earnings management in the banking sector of Indonesia, Malaysia, and Thailand," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 21(2), pages 289-309, June.
• Mahmoud Elmarzouky & Khaled Hussainey & Tarek Abdelfattah, 2022. "Do Key Audit Matters Signal Corporate Bankruptcy?," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 21(3), pages 315-334, September.
• Andreas G. Koutoupis & Christos G. Kampouris & Athanasia V. Sakellaridou, 2022. "Can Financial Strength Indicators Form A Profitable Investment Strategy? The Case Of F-Score in Europe," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 21(3), pages 355-372, September.
• Anis Ben Amar & Islem Turki, 2022. "Temporal Evidence on Threshold Hierarchy Based on Accruals and Real Earnings Management: Evidence from France And The US," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 21(3), pages 373-396, September.
• Kishore Singh & Pran Boolaky & Kamil Omoteso, 2022. "The Relationship Between Politics, Legal System and Financial Reporting on Fraud," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 21(3), pages 397-430, September.
• Sameh Kobbi-Fakhfakh & Fatma Driss, 2022. "Mandatory Extraction Payment Disclosures and Tax Haven Use: Evidence from United Kingdom," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 21(3), pages 431-451, September.
• Jacob Peng & Chang-Wei Li, 2022. "Security Breaches and Modifications on Cybersecurity Disclosures," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 21(3), pages 452-470, September.
• Ahmad Faisal Hayek & Nora Azima Noordin & Khaled Hussainey, 2022. "Machine Learning and External Auditor Perception: An Analysis for UAE External Auditors Using Technology Acceptance Model," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 21(4), pages 475-500, December.
• Ana-Maria Bratu, 2022. "Content Analysis of Human Resources Management Reporting Practices in Romanian Health Industry," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 21(4), pages 501-523, December.
• Michalis Bekiaris & Antonia Markogiannopoulou, 2022. "Value Relevance of General Government National Accounts with ESA2010 Accrual Accounting Framework. Association of ESA2010 Reporting Quality with Decision Making and Accounting Standardization," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 21(4), pages 546-574, December.
• Souha Ben Gamra & Fadhila Hamza & Hela Borgi, 2022. "The Impact of IFRS Adoption and Corporate Governance Mechanisms on Audit Report Lag: Evidence from An Emerging Country," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 21(4), pages 604-630, December.
• Ion CROITORU & Viorica NEACSU & Silvia MINCIUNA, 2022. "Particularities Of The Financial Accounting Activity In Economic Organizations," Internal Auditing and Risk Management, Athenaeum University of Bucharest, vol. 65(1), pages 47-54, March.
• Hrvoje Percevic, 2022. "Analysis Of The Frequency Of The Application Of Advanced Pricing Agreements In European Union Countries," Economic Thought and Practice, Department of Economics and Business, University of Dubrovnik, vol. 31(1), pages 163-187, june.
• Anthonius Yanto Gebang & Yusrizal Purba, 2022. "Effect Of Financial Ratio On Value Companies With Financial Distress As Intervening Variables In The Company Manufacture," SMBJ: Strategic Management Business Journal, UPMI Management, vol. 2(02), pages 109-116.
• Redy Herinanto Albertus & Eka Dwi Lestari, 2022. "Influence Of Liquidity Ratio, Profitability Ratio, And Solvency Ratio On Company Value In The Property And Real Sector Companies Estate In Indonesia Stock Exchange 2016-2017 Period," SMBJ: Strategic Management Business Journal, UPMI Management, vol. 2(02), pages 92-98.
• Henny Andriyani Wirananda & Wan Dian Safina & Wilda Sri Munawaroh Harahap, 2022. "Role Of Internal Control Over Sales, Receivables, Cash Receipts, And Cash Disbursements At Pt. Indako Trading Co," SMBJ: Strategic Management Business Journal, UPMI Management, vol. 2(02), pages 99-104.
• Natalia Koval, 2022. "Features Of Accounting And Taxation Of Income Of Members Of The Farm And Employees," Three Seas Economic Journal, Publishing house "Baltija Publishing", vol. 3(2).
• Anzhelika Mashevska, 2022. "Economic Essence, Forms And Types Of Payments For Employee Benefits," Three Seas Economic Journal, Publishing house "Baltija Publishing", vol. 3(2).
• Kateryna Burko, 2022. "Advantages And Risks Of Accounting Outsourcing," Three Seas Economic Journal, Publishing house "Baltija Publishing", vol. 3(2).
• Tetyana Demchenko, 2022. "Features Of Accounting For Current Assets Of The Enterprise," Three Seas Economic Journal, Publishing house "Baltija Publishing", vol. 3(2).
• Ludmila Markevich, 2022. "Specificity Of Organic Production In Ukraine And Its Influence On The Formation Of Related Costs," Green, Blue & Digital Economy Journal, Publishing house "Baltija Publishing", vol. 3(1).
• Ludmila Markevich, 2022. "Specificity Of Organic Production In Ukraine And Its Influence On The Formation Of Related Costs," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", vol. 3(1).
• Vladan Pavlovic & Goranka Knezevic & Antonio Andre Cunha Callado, 2022. "Is the Corporate Solvency Conundrum Primarily a Balkan Issue or a Broader European Continental Misunderstanding?," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 1, pages 72-93.
• Kameliya Savova, 2022. "Effects of COVID-19 in the Financial Statements for a Year of Global Pandemic – Evidence from Bulgaria," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 3, pages 111-129.
• Vladan Pavlovic & Goranka Knezevic & Radica Bojicic, 2022. "The Impact of Gender and Age on Earnings Management Practices of Public Enterprises – A Case Study of Belgrade," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 3, pages 130-148.
• Ali Veysel, 2022. "Non-Financial Information Disclosures by Bulgarian Listed Companies," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 3, pages 17-33.
• Mohammad Abedalrahman Alhmood & Hasnah Shaari & Redhwan Al-dhamari, 2022. "Audit Partner Characteristics and Real Earnings Management Practices in Jordan," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 6, pages 185-200.
• Álvaro Menéndez & Maristela Mulino, 2022. "Resultados de las empresas no financieras hasta el cuarto trimestre de 2021. Un avance de cierre del ejercicio," Boletín Económico, Banco de España, issue 1/2022.
• Álvaro Menéndez & Maristela Mulino, 2022. "Evolución económica reciente de las pymes españolas y de su acceso a la financiación externa, de acuerdo con la Encuesta Semestral del Banco Central Europeo," Boletín Económico, Banco de España, issue 3/2022.
• Roberto Blanco & Álvaro Menéndez & Maristela Mulino, 2022. "Resultados de las empresas no financieras en el primer trimestre de 2022," Boletín Económico, Banco de España, issue 3/2022.
• Álvaro Menéndez & Maristela Mulino, 2022. "La evolución económica y financiera de las empresas españolas en 2021 y hasta el tercer trimestre de 2022 según la Central de Balances," Boletín Económico, Banco de España, issue 4/2022.
• Álvaro Menéndez & Maristela Mulino, 2022. "Results of non-financial corporations to 2021 Q4. Preliminary year-end data," Economic Bulletin, Banco de España, issue 1/2022.
• Álvaro Menéndez & Maristela Mulino, 2022. "Recent economic performance of Spanish SMEs and developments in their access to external financing according to the European Central Bank's half-yearly Survey," Economic Bulletin, Banco de España, issue 3/2022.
• Roberto Blanco & Álvaro Menéndez & Maristela Mulino, 2022. "Results of non-financial corporations in 2022 Q1," Economic Bulletin, Banco de España, issue 3/2022.
• Álvaro Menéndez & Maristela Mulino, 2022. "Economic and financial performance of Spanish firms in 2021 and in the first three quarters of 2022 according to the Central Balance sheet data office," Economic Bulletin, Banco de España, issue 4/2022.
• Miguel Duro & Germán López-Espinosa & Sergio Mayordomo & Gaizka Ormazabal & María Rodríguez-Moreno, 2022. "Enforcing Mandatory Reporting on Private Firms: The Role of Banks," Working Papers 2238, Banco de España.
• Tommaso Loizzo & Federico Schimperna, 2022. "ESG disclosure: regulatory framework and challenges for Italian banks," Questioni di Economia e Finanza (Occasional Papers) 744, Bank of Italy, Economic Research and International Relations Area.
• Tobias Witter & Thorsten Sellhorn & Jens Müller & Vicky Kiosse, 2022. "Balance sheet smoothing," BSE Discussion Papers 0006, Berlin School of Economics.
• Pompei Mititean, 2022. "The Impact Of Corporate Governance Characteristics On Companies’ Financial Performance: Evidence From Romania," Economic Annals, Faculty of Economics and Business, University of Belgrade, vol. 67(233), pages 113-134, April – J.
• Mirjana Todorović & Milan Čupić & Dejan Jovanović, 2022. "Sustainable Lean Implementation: A Study Of Serbian Companies," Economic Annals, Faculty of Economics and Business, University of Belgrade, vol. 67(234), pages 81-108, July – Se.
• Mehmet Emin YAŞAR & Kadir GÖKOĞLAN & Meryem KÖK, 2022. "Üniversite Öğrencilerinin Kent Ekonomisine Katkısı Bingöl Üniversitesi Örneği," Bingol University Journal of Economics and Administrative Sciences, Bingol University, Faculty of Economics and Administrative Sciences, vol. 6(1), pages 13-37, August.
• Mustafa KISAKÜREK & Merve TÜFEKÇİ, 2022. "Finansal Kriz Döneminde Firmaların Nakit Akış Profilleri ile Finansal Performanslarının Karşılaştırılması BIST’te Bir Araştırma," Bingol University Journal of Economics and Administrative Sciences, Bingol University, Faculty of Economics and Administrative Sciences, vol. 6(1), pages 245-273, August.
• John M. Barrios, 2022. "Occupational Licensing and Accountant Quality: Evidence from the 150‐Hour Rule," Journal of Accounting Research, Wiley Blackwell, vol. 60(1), pages 3-43, March.
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• MARINA Alexandra-Gabriela, 2022. "General Requirements Exposure Draft: Comments About A Responsible Reporting," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 74(2), pages 22-29, September.
• MARINA Alexandra-Gabriela, 2022. "IFRS FOR SMEs: EVOLUTION AND DISCUSSIONS," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 74(4), pages 43-49, December.
• Assaf Hamdani & Yevgeny Mugerman & Ruth Rooz & Nadav Steinberg & Yishay Yafeh, 2022. "Creditor Rights, Implicit Covenants, and the Quality of Accounting Information," Bank of Israel Working Papers 2022.09, Bank of Israel.
• Waymire Gregory B. & Basu Sudipta, 2022. "The Social Value of FASB," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 12(2), pages 153-180, May.
• Fukui Yoshitaka & Saito Shizuki, 2022. "Exploring the Relevance and Reliability of Fair Value Accounting," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 12(2), pages 181-190, May.
• Morley Julia, 2022. "The Pluralistic Foundations of Conceptual Veiling," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 12(2), pages 191-210, May.
• Palea Vera, 2022. "“Unreliable Accounts: How Regulators Fabricate Conceptual Narratives to Diffuse Criticism” by Karthik Ramanna: A Comment on Ideological Capture," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 12(2), pages 239-246, May.
• Vogel Steven K., 2022. "The Politics of Accounting Standards: A Comment on Ramanna’s “Unreliable Accounts: How Regulators Fabricate Conceptual Narratives to Diffuse Criticism”," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 12(2), pages 247-252, May.
• Ramanna Karthik, 2022. "Unreliable Accounts: How Regulators Fabricate Conceptual Narratives to Diffuse Criticism," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 12(2), pages 81-151, May.
• Anda Ileana, Necula & Marius Daniel, Sisu & Gabriel, Cucui & Anca Daniela, Senchea (Florea) & Mariana Alice, Preda (Simion), 2022. "The Impact Of The Evaluation Method Upon The Value Of Stocks, At Their Exit From The Patrimony Agricultural Entities," Management Strategies Journal, Constantin Brancoveanu University, vol. 55(1), pages 127-133.
• Catalin Emanuel Ciobota, 2022. "Econometric Analysis Of The Relations Between Available Income," Management Strategies Journal, Constantin Brancoveanu University, vol. 55(1), pages 20-32.
• Catalin Emanuel Ciobota, 2022. "Dynamics Of The Fiscal Freedom Index," Management Strategies Journal, Constantin Brancoveanu University, vol. 55(1), pages 33-36.
• Viorica (IUGA) DINDAREANU, 2022. "Exercising The Preventive Financial Control In Order To Ensure The Inclusion In The Budgetary Limit Of The Personnel Expenses," Management Strategies Journal, Constantin Brancoveanu University, vol. 55(1), pages 37-45.
• Boita Marius & Paiusan Luminita, 2022. "The Fiscal Implications Regarding The Granting Of Gift Vouchers Within The Marketing Actions," Management Strategies Journal, Constantin Brancoveanu University, vol. 55(1), pages 5-12.
• Florin – Cristian GHEORGHE, 2022. "The Scoreboard - A Tool In Managing The Economic Entities For Their Performance Improvement," Management Strategies Journal, Constantin Brancoveanu University, vol. 55(1), pages 60-70.
• Cédric Poretti & Alain Schatt & Michel Magnan, 2022. "Étude empirique de la valorisation relative des entreprises utilisant les normes comptables françaises après l’adoption des normes IFRS," ACCRA, Association francophone de comptabilité, vol. 28(2), pages 55-81.
• Özgür Arslan-Ayaydin & James Thewissen & Wouter Torsin, 2022. "Méthodes de gestion des résultats et affiliation politique des dirigeants," ACCRA, Association francophone de comptabilité, vol. 28(2), pages 83-128.
• Jędrzej Białkowski & Martin T. Bohl & Devmali Perera, 2022. "Commodity Futures Hedge Ratios: A Meta-Analysis," Working Papers in Economics 22/12, University of Canterbury, Department of Economics and Finance.
• Philippe Choné & Laurent Linnemer, 2022. "A Class of Behavioral Models for the Profit-Maximizing Firm," CESifo Working Paper Series 9718, CESifo.
• Dongshuai Zhao & Zhongli Wang & Florian Schweizer-Gamborino & Didier Sornette, 2022. "Polytope Fraud Theory," Swiss Finance Institute Research Paper Series 22-41, Swiss Finance Institute.
• Ongena, Steven & Delis, Fotios & Delis, Manthos & Laeven, Luc, 2022. "Global Evidence on Profit Shifting Within Firms and Across Time," CEPR Discussion Papers 16615, C.E.P.R. Discussion Papers.
  • Fotis Delis & Manthos D. Delis & Luc Laeven & Steven Ongena, 2022. "Global Evidence on Profit Shifting Within Firms and Across Time," Swiss Finance Institute Research Paper Series 22-94, Swiss Finance Institute.
• Marc Arnold & Minyue Dong & Romain Oberson, 2023. "Economic Consequences of Banks’ Use of their Discretion over the Accounting and Regulatory Treatment of Investment Securities," Swiss Finance Institute Research Paper Series 23-36, Swiss Finance Institute, revised Jun 2023.
• Jesús Mauricio Flórez-Parra & Nancy Edith Arévalo-Galindo, 2022. "Positioning of accounting research: Evidence from the Colombian universities," Estudios Gerenciales, Universidad Icesi, vol. 38(164), pages 279-293, September.
• Vicente René Encalada Encarnación, 2022. "Una propuesta de modelo con base en NIIF pymes para el mejoramiento de la gestión económica y financiera en pequenas empresas guayaquilenas," Revista Finanzas y Politica Economica, Universidad Católica de Colombia, vol. 14(1), pages 49-74, January.
• José Luis Villarreal & Carolina Reyes Bastidas & Ángel Javier Mucha Paitan, 2022. "Acercamiento teórico de la responsabilidad social universitaria (RSU) en programas de contaduría pública," Revista Tendencias, Universidad de Narino, vol. 23(1), pages 341-371, January.
• Ormazabal, Gaizka & Cohen, Shira & Kadach, Igor & Reichelstein, Stefan, 2022. "Executive Compensation Tied to ESG Performance: International Evidence," CEPR Discussion Papers 17267, C.E.P.R. Discussion Papers.
• Kai Hao Yang & Alexander K. Zentefis, 2022. "Distributions of Posterior Quantiles and Economic Applications," Cowles Foundation Discussion Papers 2328R, Cowles Foundation for Research in Economics, Yale University, revised Jul 2022.
• Azhar Mughal & Abdul Haque & Zohaib Zahid & Furman Ali & Zheng Li, 2022. "Does Target Firm’s Earnings Management Affect Shareholder’s Gains? Evidence from China," Credit and Capital Markets – Kredit und Kapital, Duncker & Humblot, Berlin, vol. 55(2), pages 203-226.
• Mohanad Fayiz Al-Dweikat & Majdi Wael Alkababji & Othman Othman, 2022. "The Extent To Which Jordanian Commercial Banks Rely On Electronic Disclosure Of Accounting Information To Rationalize Their Credit Decisions In Light Of The Corona Crisis," Electronic magazine "Dialogue", D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 2 Year 20, pages 34-48.
• Rosen Kolev, 2022. "Alternative Accounting Approach For Electricity Compensations To Industrial Enterprises," Economic Archive, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 3 Year 20, pages 68-82.
• Росен Колев, 2022. "Алтернативен Подход За Отчитане Подпомагането За Електроенергия В Промишлените Предприятия," Economic Archive, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 3 Year 20, pages 71-86.
• Rayna Petrova, 2022. "The Competence-Based Approach Through The Prism Of Academic Training In Management Accounting," Economic Archive, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 4 Year 20, pages 58-78.
• Райна Петрова, 2022. "Компетентностният Подход През Призмата На Обучението По Управленско Счетоводство В Университетите," Economic Archive, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 4 Year 20, pages 63-87.
• Choi, Jung Ho & Pacelli, Joseph & Rennekamp, Kristina M. & Tomar, Sorabh, 2022. "Do Jobseekers Value Diversity Information? Evidence from a Field Experiment," Research Papers 4010, Stanford University, Graduate School of Business.
• Kim, Jinhwan & Valentine, Kristen, 2022. "Corporate Financial Disclosures and the Market for Innovation," Research Papers 4013, Stanford University, Graduate School of Business.
• Afrin, Farzana & Kim, Jinhwan & Roychowdhury, Sugata, 2022. "Internalizing Peer Firm Proprietary Costs: Evidence from Supply Chain Relations," Research Papers 4044, Stanford University, Graduate School of Business.
• Barth, Mary E. & Landsman, Wayne R. & Tian, Xiaoli (Shaolee) & Yu, Miaomiao, 2022. "Does Voluntary Non-earnings Disclosure Substitute for Redacted Proprietary Contract Information?," Research Papers 4056, Stanford University, Graduate School of Business.
• Modjadji Charlotte Msindwana & Collins C. Ngwakwe, 2022. "Internal Audit Effectiveness and Financial Accountability in the Provincial Treasuries of South Africa," International Journal of Economics and Financial Issues, Econjournals, vol. 12(3), pages 86-96, May.
• Jean Damascene Mvunabandi & Charmaine Lathleiff & Paul-Francois Muzindutsi, 2022. "Financial Accounting as a Tool to Enhance Non-Government Organisations’ Performance: A Case Study of a Large NGO in Durban, South Africa," International Journal of Economics and Financial Issues, Econjournals, vol. 12(3), pages 10-17, May.
• Jamel Eddine Mkadmi & Arem Say & Sana Saida, 2022. "The Impact of Internal Governance Mechanisms on Tax Risk in Developing Countries: An Empirical Analysis," International Journal of Economics and Financial Issues, Econjournals, vol. 12(5), pages 86-94, September.
• Ongayi Wadesango & Victor Jones & Lovemore Sitsha & Newman Wadesango, 2022. "The Impact of Covid-19 Lockdown on Working Capital Management and Profitability of Firms: A Case Study of Lesley Bakers PVT LTD," International Journal of Economics and Financial Issues, Econjournals, vol. 12(5), pages 78-85, September.
• Gopal Gopakumar & Ritika Jaiswal & Mayank Parashar, 2022. "Analysis of the Existence of Environmental Kuznets Curve: Evidence from India," International Journal of Energy Economics and Policy, Econjournals, vol. 12(1), pages 177-187.
• Tze San Ong & Nur Fatin Kasbun & Abdul Aziz Abdul Rahman & Abdelrhman Meero & Boon Heng Teh, 2022. "The Mediation Effect of Carbon Accounting in Relation to Carbon Risk Management and Carbon Performance of Malaysian Companies," International Journal of Energy Economics and Policy, Econjournals, vol. 12(2), pages 290-298, March.
• Chen Anqi & Ong Tze San, 2022. "Environmental Performance, Corporate Governance and Financial Performance of Chinese Heavy Polluted Industries," International Journal of Energy Economics and Policy, Econjournals, vol. 12(3), pages 460-469, May.
• Kurniawan Kuriawan & Hery Subowo & Irman Firmansyah, 2022. "Bibliometric Analysis of Carbon Accounting Research," International Journal of Energy Economics and Policy, Econjournals, vol. 12(3), pages 482-489, May.
• Mohd Shoeb & Aamir Aslam & Anam Aslam, 2022. "Environmental Accounting Disclosure Practices: A Bibliometric and Systematic Review," International Journal of Energy Economics and Policy, Econjournals, vol. 12(4), pages 226-239, July.
• Dwi Ratmono & Darsono Darsono & Nur Cahyonowati & Triana Chaerun Niza, 2022. "Greenhouse Gas Emission Accounting Disclosure, Corporate Characteristics and Governance: An Empirical Investigation on Indonesian Firms," International Journal of Energy Economics and Policy, Econjournals, vol. 12(6), pages 86-95, November.
• Kenny Fernando & Selfi Nurcholifah & Andrey Hasiholan Pulungan, 2022. "Disclosure of Environmental, Social, and Governance on Firm Performance Pre and Post Introduction of Integrated Reporting: Evidence from ASEAN Countries," International Journal of Energy Economics and Policy, Econjournals, vol. 12(6), pages 377-382, November.
• Anis Ali, 2022. "Pre and Post COVID-19 Disparity of Financial Performance of Oil and Gas Firms: An Absolute and Relational Study," International Journal of Energy Economics and Policy, Econjournals, vol. 12(6), pages 396-403, November.
• Ade Banani & Bambang Sunarko, 2022. "Nexus between Green Finance, Creativity, Energy Accounting and Financial Performance: Banks Sustainability Analysis from Developing Country," International Journal of Energy Economics and Policy, Econjournals, vol. 12(6), pages 447-455, November.
• Arie Pratama & Edi Jaenudin & Syaiful Anas, 2022. "Environmental, Social, Governance - Sustainability Disclosure Using International Financial Reporting Sustainability Standards S1 in Southeast Asian Companies: A Preliminary Assessment," International Journal of Energy Economics and Policy, Econjournals, vol. 12(6), pages 456-472, November.
• Sayaf Algrady & Xie Xiaojun, 2022. "Influential Factors Affecting Earnings Management in Public Listed Companies: A Conceptual Model," International Review of Management and Marketing, Econjournals, vol. 12(2), pages 1-10, March.
• Collins C. Ngwakwe, 2022. "Accounting Information System and Computerisation: A Conceptualisation," International Review of Management and Marketing, Econjournals, vol. 12(2), pages 11-14, March.
• Olante, Maria Elena & Lassini, Ugo, 2022. "Investment property: Fair value or cost model? Recent evidence from the application of IAS 40 in Europe," Advances in accounting, Elsevier, vol. 56(C).
• Brasel, Kelsey R. & Hill, Mary S. & Taylor, Gary K., 2022. "The relevance of GAAP vs. non-GAAP net assets to creditors: An examination of the credit default swap market," Advances in accounting, Elsevier, vol. 56(C).
• Li, Ken, 2022. "Textual fundamentals in earnings press releases," Advances in accounting, Elsevier, vol. 57(C).
• Wakil, Gulraze & Petruska, Karin A., 2022. "Does mandatory IFRS adoption affect large and small public firms' accounting quality differently? Evidence from Canada," Advances in accounting, Elsevier, vol. 57(C).
• Liu, Yin & Neely, Pamela & Karim, Khondkar, 2022. "The impact of CFO gender on corporate overinvestment," Advances in accounting, Elsevier, vol. 57(C).
• Biswas, Pallab Kumar & Habib, Ahsan & Ranasinghe, Dinithi, 2022. "Firm life cycle and financial statement comparability," Advances in accounting, Elsevier, vol. 58(C).
• Shaw, Kenneth W. & Whitworth, James D., 2022. "Client importance and unconditional conservatism in complex accounting estimates," Advances in accounting, Elsevier, vol. 58(C).
• Blaufus, Kay & Lorenz, Daniela & Milde, Michael & Peuthert, Benjamin & Schwäbe, Alexander N., 2022. "Negotiating with the tax auditor: Determinants of tax auditors' negotiation strategy choice and the effect on firms’ tax adjustments," Accounting, Organizations and Society, Elsevier, vol. 97(C).
• Shahid, Ahmad Usman & Patel, Chris & Pan, Peipei, 2022. "Corporate social responsibility, intrinsic religiosity, and investment decisions," Journal of Behavioral and Experimental Finance, Elsevier, vol. 34(C).
• Perafán-Peña, Héctor Fabio & Gill-de-Albornoz, Belén & Giner, Begoña, 2022. "Earnings management of target firms and deal premiums: The role of industry relatedness," The British Accounting Review, Elsevier, vol. 54(2).
• Fang, Ming & Francis, Bill & Hasan, Iftekhar & Wu, Qiang, 2022. "External social networks and earnings management," The British Accounting Review, Elsevier, vol. 54(2).
• Pan, Jianping & Weng, Ruoyu & Yin, Sirui & Fu, Xiaoqing (Maggie), 2022. "Central supervision and earnings management: Quasi-experimental evidence from China," The British Accounting Review, Elsevier, vol. 54(3).
• Zhao, Chen & Li, Yubin & Govindaraj, Suresh & Zhong, Zhaodong (Ken), 2022. "CDS trading and analyst optimism," The British Accounting Review, Elsevier, vol. 54(4).
• Ge, Wenxia & Ouyang, Caiyue & Shi, Zhenyang & Chen, Zhanliao, 2022. "Can a not-for-profit minority institutional shareholder make a big difference in corporate governance? A quasi-natural experiment," Journal of Corporate Finance, Elsevier, vol. 72(C).
• Swanson, Edward P. & Young, Glen M. & Yust, Christopher G., 2022. "Are all activists created equal? The effect of interventions by hedge funds and other private activists on long-term shareholder value," Journal of Corporate Finance, Elsevier, vol. 72(C).
• Bhandari, Avishek & Kohlbeck, Mark & Mayhew, Brian, 2022. "Association of related party transactions with sensitivity of investments and external financing," Journal of Corporate Finance, Elsevier, vol. 72(C).
• Fei, Xingyuan, 2022. "Nondisclosure and analyst behavior: Evidence from redaction of proprietary information from public filings," Journal of Corporate Finance, Elsevier, vol. 72(C).
• Li, Qian & Guo, Mengting, 2022. "Do the resignations of politically connected independent directors affect corporate social responsibility? Evidence from China," Journal of Corporate Finance, Elsevier, vol. 73(C).
• Artikis, Panagiotis G. & Diamantopoulou, Lydia & Papanastasopoulos, Georgios A. & Sorros, John N., 2022. "Asset growth and stock returns in european equity markets: Implications of investment and accounting distortions," Journal of Corporate Finance, Elsevier, vol. 73(C).
• Athanasakou, Vasiliki & Ferreira, Daniel & Goh, Lisa, 2022. "Changes in CEO stock option grants: A look at the numbers," Journal of Corporate Finance, Elsevier, vol. 75(C).
• Wu, Wei-Shao & Fok, Robert C.W. & Chang, Yuanchen & Chen, Chao-Jung, 2022. "Credit default swaps and corporate performance smoothing," Journal of Corporate Finance, Elsevier, vol. 75(C).
• Chang, Kiyoung & Kim, Young Sang & Li, Ying & Park, Jong Chool, 2022. "Labor unions and real earnings management," Journal of Corporate Finance, Elsevier, vol. 75(C).
• Wang, Wei & Cheng, Sijia & Nahar, Shamsun & Alhaleh, Shadi Emad Areef & Wang, Hua, 2022. "Does mixed-ownership reform restrain stock price synchronicity? Evidence from China," Economic Analysis and Policy, Elsevier, vol. 73(C), pages 390-404.
• Ho, Kung-Cheng & Yao, Chia-ling & Zhao, Chenfang & Pan, Zikui, 2022. "Modern health pandemic crises and stock price crash risk," Economic Analysis and Policy, Elsevier, vol. 74(C), pages 448-463.
• Benkraiem, Ramzi & Gaaya, Safa & Lakhal, Faten, 2022. "Corporate tax avoidance, economic policy uncertainty, and the value of excess cash: International evidence," Economic Modelling, Elsevier, vol. 108(C).
• Rind, Asad Ali & Abbassi, Wajih & Allaya, Manel & Hammouda, Amira, 2022. "Local peers and firm misconduct: The role of sustainability and competition," Economic Modelling, Elsevier, vol. 116(C).
• Hu, May & Muhammad, Abdul & Yang, Jingjing, 2022. "Ownership concentration, modified audit opinion, and auditor switch: New evidence and method," The North American Journal of Economics and Finance, Elsevier, vol. 61(C).

2021

• Reviewed by: Bashir Hizam Mahdi, 2021. "Review of A Book: Ali Mohammad Nour “Jurisprudence of Appreciation in Calculating Zakat: An applied study of the Investigation and Approximation Methodology in the Zakat of Joint Stock Companies”. مرا," Journal of King Abdulaziz University: Islamic Economics, King Abdulaziz University, Islamic Economics Institute., vol. 34(3), pages 217-231, October.
• Jieqiong Wang & Xiao Zhang & Mingjie Dai, 2021. "Influences of Economic Policy Uncertainty on Corporate Social Responsibility Information Disclosure," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 23(58), pages 843-843, August.
• Jacques Totowa & Thabang Mokoaleli-Mokoteli, 2021. "Chairman’s Letter, Impression Management and Governance Mechanisms: The Case of South African Listed Firms," The African Finance Journal, Africagrowth Institute, vol. 23(1), pages 1-19.
• Corina-Graziella BÂTCĂ-DUMITRU, 2021. "The Adjustment of Individual Annual Financial Statements," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(12), pages 12-18, December .
• Delia DAVID & Lucian CERNUȘCA, 2021. "Study Regarding the Impact of the COVID-19 Pandemic on Firms in Arad County," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(12), pages 3-11, December .
• Dorel MATEȘ & Roxana Mirella IRIMUȘ, 2021. "The Accounting Profession in the Context of Globalisation," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(12), pages 58-63, December .
• Adrian GROȘANU & Melinda-Timea FÜLÖP & George-Silviu CORDOȘ & Gabriel RAITA, 2021. "Challenges and Trends for the Incorporation of Big Data in the Accounting Profession: From the Traditional Approach to the Future Professional Accountant," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(12), pages 64-72, December .
  • Adrian GROȘANU & Melinda-Timea FÜLÖP & George-Silviu CORDOȘ & Gabriel RAITA, 2020. "Challenges and Trends for the Incorporation of Big Data in the Accounting Profession: From the Traditional Approach to the Future Professional Accountant," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(11), pages 50-58, November.
• Elena STĂNCIULESCU, 2021. "The Beginning of Accounting. The Emergence and Evolution of the Romanian Accounting Thinking," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 2(10), pages 3-8, October.
• Silviu Cornel CHIRIAC, 2021. "The Assessment for the Financial Reporting – Allocation of the Real Estate’s Purchase Price," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 2(10), pages 45-50, October.
• Bogdan Cosmin GOMOI, 2021. "Accounting for and Analysing the E-Commerce Operations – between Platform and Courier," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 2(11), pages 17-25, November.
• Elena STĂNCIULESCU, 2021. "The Accounting Treatment Applicable to Non-Refundable European Funds," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 2(11), pages 26-32, November.
• Lucian CERNUȘCA & Ronela-Manuela LASCU, 2021. "The Taxation Revenue from Independent Activities Obtained from Exercising the Expert Accountant Profession," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 2(11), pages 33-41, November.
• Claudia Cătălina CIOCAN, 2021. "Accounting Principles Compliance – the True and Fair View Recipe. A Theoretical Perspective on the Contribution of Accounting Principles to the Financial Reporting Objective Achievement," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 2(11), pages 49-61, November.
• Cristina NICOLAESCU, 2021. "Study Regarding the Accounting and Taxation of Exploration for and Evaluation of Mineral Resources," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 2(1), pages 11-19, January.
• Corina-Graziella BÂTCĂ-DUMITRU, 2021. "The Eliminations of Intra-Group Accounts, Unachieved Internal Results and Dividends," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 2(1), pages 3-10, January.
• Lucian CERNUȘCA, 2021. "Statement 311," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 2(1), pages 39-48, January.
• Anamaria GHIURA & Marta GRANCEA, 2021. "The Role of Professional Accountants in Entity Management," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 2(2), pages 17-24, February.
• Mărioara MOLOCINIUC (HRIȚCAN), 2021. "Comparative Study on the Valuation of Property, Plant and Equipment after Recognition – IAS 16 vs. OMPF No. 1802/2014," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 2(2), pages 25-38, February.
• Valentin BURCA & Dorel MATEȘ & Oana BOGDAN, 2021. "Exemplifying the Effect of Big Bath Accounting in the Pandemic," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 2(2), pages 3-16, February.
• Ratna Puji Astuti KRISMIAJI, 2021. "Accounting Conservatism and Cost of Equity Capital – Evidence from Indonesia," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 2(2), pages 64-72, February.
• Mirela PĂUNESCU & Adriana Florina POPA & Radu CIOBANU, 2021. "Specific Cases Regarding the Income Tax – The Reporting of Tax Losses and Tax Redemptions," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 2(3), pages 15-23, March.
• Bogdan Cosmin GOMOI, 2021. "Convergences and Divergences in Communication Between Managers and Professional Accountants," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 2(3), pages 3-14, March.
• Elena Alina OLARU (COLBEA), 2021. "The Impact of Blockchain on the Accounting Profession," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 2(3), pages 49-58, March.
• Mărioara MOLOCINIUC (HRIȚCAN), 2021. "Comparative Analysis of Measurement after Recognition of Property, Plant and Equipment – IAS 16 vs. OMPF No. 1802/2014," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 2(3), pages 59-72, March.
• Corina-Graziella BÂTCĂ-DUMITRU, 2021. "The Elimination of Shareholdings in Subsidiaries, Jointly Controlled Entities and Associates," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 2(4), pages 19-27, April.
• Maria Petronela ARON & Monica Laura ZLATI, 2021. "The Accounting Treatment Regarding Grants in Agriculture from the Perspective of the National Accounting Reference System and the International One," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 2(4), pages 28-38, April.
• Horia CRISTEA, 2021. "Quality and Quantity in Accountancy," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 2(4), pages 3-8, April.
• Elena Alina OLARU (COLBEA), 2021. "The Impact of Blockchain on the Accounting Profession," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 2(4), pages 63-72, April.
• Mărioara MOLOCINIUC (HRIȚCAN), 2021. "Comparative Analysis Regarding the Recognition and Evaluation of Property, Plant and Equipment– IAS 16 vs. OMPF No. 1802/2014," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 2(4), pages 9-18, April.
• Elena STĂNCIULESCU, 2021. "Value Adjustments Established at the Balance Sheet Date, Accounting and Fiscal Treatments Applicable to Taxpayers," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 2(5), pages 15-24, May.
• Valentin BURCĂ & Oana BOGDAN, 2021. "Detecting the Elements for Cosmeticizing the Financial Statements Using Analytical Models," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 2(5), pages 3-14, May.
• Mirela PAVONE & Allex ZARA & Adriana POPA, 2021. "Accounting for the Loans Granted for Early Education," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 2(5), pages 44-48, May.
• Mărioara MOLOCINIUC (HRIȚCAN), 2021. "Comparative Analysis Regarding the Recognition and Evaluation of Property, Plant and Equipment – IAS 16 vs. OMPF No. 1802/2014," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 2(5), pages 63-72, May.
• Ioan-Codruț ȚURLEA, 2021. "Performance Measurement Methods in Business Entities," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 2(6), pages 3-7, June.
• Ioan-Codruț ȚURLEA, 2021. "Development of Rating Models under IFRS 9," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 2(6), pages 38-45, June.
• Elena STĂNCIULESCU, 2021. "LLC vs. NGO, Similarities and Differences in the Accounting Treatment of Intangible and Tangible Assets," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 2(6), pages 8-17, June.
• Elena STĂNCIULESCU, 2021. "LLC vs. NGO, Similarities and Differences in the Accounting Treatment of Inventories," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 2(7), pages 3-13, July.
• Ioan-Codruț ȚURLEA, 2021. "Development of Rating Models under IFRS 9," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 2(7), pages 64-72, July.
• Claudia Cătălina CIOCAN, 2021. "Accounting Principles Compliance – the True and Fair View Recipe. A Theoretical Perspective on the Contribution of Accounting Principles to the Financial Reporting Objective Achievement (I)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 2(8), pages 3-9, August.
• Mihaela ENACHI, 2021. "Financial Mechanisms Used in Implementing Projects with European Funds," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 2(8), pages 45-52, August.
• Dhiaa Al Deen ALAZZAWI & Ileana NIȘULESCU-ASHRAFZADEH, 2021. "The Impact of Applying the IFRSs in Emerging Economies. Case Study on Iraqi Conventional Banks," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 2(8), pages 53-64, August.
• Lucian CERNUȘCA, 2021. "Adjusting the Tax Base of the Value Added Tax," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 2(9), pages 22-32, September.
• Claudia Cătălina CIOCAN, 2021. "Accounting Principles Compliance – the True and Fair View Recipe. A Theoretical Perspective on the Contribution of Accounting Principles to the Financial Reporting Objective Achievement (II)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 2(9), pages 3-11, September.
• Kimouche Bilal, 2021. "Accounting Reforms And Accounting Quality: Evidence From Algeria," Review of Economic and Business Studies, Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, issue 27, pages 33-53, June.
• Alon Efrat, 2021. "The Interrelationship Amid Characteristics Of Flexibility And Bargaining Style With The Perceived Value Gained Amongst Negotiators In The Hi-Tech Business Sector Alon Efrat," Review of Economic and Business Studies, Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, issue 27, pages 55-73, June.
• Raquel Pérez Estébanez, 2021. "Assessing the Benefits of an ERP Implementation in SMEs. An Approach from the Accountant´s Perspective," Scientific Annals of Economics and Business (continues Analele Stiintifice), Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, vol. 68(1), pages 63-73, March.
• Viorel - Costin Banta & Sabin – Alexandru Babeanu & Cristian Dragos Turcan, 2021. "Auditing Special Orders In The Automotive Production Area - The Impact Of Ai And Rpa On This Activity. A Case Study," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(49), pages 13-18, August.
• Cristian Dragos Turcan & Viorel - Costin Banta & Sabin – Alexandru Babeanu, 2021. "Initiation And Planning Of An Information System. A Case Study," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(49), pages 43-48, August.
• Sabin – Alexandru Babeanu & Viorel - Costin Banta & Cristian Dragos Turcan, 2021. "The Impact Of Artificial Intelligence Usage In Business," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(49), pages 5-12, August.
• Mihai Dan MUREȘAN & Attila Szora TAMAȘ, 2021. "What Does Economic Substance Mean from an Economic Point of View?," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, vol. 1(23), pages 142-150, November.
• Ramona-Ionela HARAGUȘ & Attila Szora TAMAȘ, 2021. "Fair Accounting “The Primordial Saving Lever†on the Dynamic Front of Tax Evasion," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, vol. 1(23), pages 46-56, November.
• Özgür, Arslan-Ayaydin & Thewissen, James & Torsin, Wouter, 2021. "Earnings Management Methods and CEO Political Affiliation," LIDAM Discussion Papers LFIN 2021017, Université catholique de Louvain, Louvain Finance (LFIN).
• Ivan T. & Tom Zimmermann, 2021. "The "Privatization" of Municipal Debt," ECONtribute Discussion Papers Series 062, University of Bonn and University of Cologne, Germany.
  • Ivan T. Ivanov & Tom Zimmermann, 2023. "The “Privatization” of Municipal Debt," Working Paper Series WP 2023-30, Federal Reserve Bank of Chicago.
• Eleonóra BUDAI & Ervin DENICH & Dániel HAJDU, 2021. "FINANCIAL REPORTING QUALITY AT SMEs - A THEORETICAL APPROACH," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(23), pages 1-11.
• Gabriel RAITA, 2021. "A Theoretical Approach Of The Fiscal System In Romania," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(23), pages 1-5.
• Izabella KRÃ JNIK & Robert DEMETER, 2021. "Artificial Intelligence Approaches In Finance And Accounting," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(23), pages 1-6.
• Sorina Geanina STANESCU & Constantin Aurelian IONESCU & Ion CUCUI, 2021. "Bibliometric Analysis On The Current State Of Research In The Managerial Accounting Field At International And National Level," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(23), pages 1-7.
• Iuliana CENAR & Adriana Mihaela CIULA, 2021. "Considerations Regarding The Evolution Of Accounting," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(23), pages 1-8.
• Laura-Eugenia-Lavinia BARNA & Bogdan-Åžtefan IONESCU, 2021. "The Process Of Digitalization Of An Accounting Organization Using Erp Systems," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(23), pages 1-1.
• Carmen SCORÈšE & Daniela ZÄ‚PODEANU & LuminiÈ›a RUS, 2021. "Reflection Of The Pandemic Crisis Effects In The Financial Reports. An Outlook On Horeca Industry," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(23), pages 1-7.
• Denis Levanti & Ileana Cosmina Pitulice & Aurelia Stefanescu, 2021. "Accounting Harmonization Measurement: The Case of Non-Banking Financial Institutions in Romania," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 20(1), pages 111-131, March.
• Shahinaz M. Ibrahim & Ibrahim M. El Sibai & Bassant Badr El Din, 2021. "Contextualizing Cost System Design: A Literature Review," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 20(1), pages 28-55, March.
• Md. Jahidur Rahman & Ruoling Liu, 2021. "Value Relevance of Accounting Information and Stock Price Reaction: Empirical Evidence from China," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 20(1), pages 5-27, March.
• Yasser Barghathi & Simran Mirani & Naimat U. Khan, 2021. "Audit Quality and Earnings Management After Communicating Key Audit Matters (Kams) In the UAE – Audacity and Auditors’ Perspectives," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 20(2), pages 173-198, June.
• Lassaad Abdelmoula, 2021. "The Impact of Intrinsic Satisfaction Factors on Affective, Normative, And Continuance Commitment of Accounting Professionals in Tunisia," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 20(2), pages 199-220, June.
• Nikhil Chandra Shil & Mahfuzul Hoque & Mahmuda Akter, 2021. "Understanding Management Accountants’ Satisfaction: A Conceptual Study," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 20(2), pages 221-263, June.
• Maqsood Iqbal Qureshi, 2021. "Are Interaction Effects of Various Media Advertising on Firm Performance Super-Additive or Sub-Additive?," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 20(2), pages 290-303, June.
• Joshua Mandre & Joseph M. Ntayi & Levi B. Kabagambe & James Kagaari, 2021. "Institutional Isomorphism, Self-Organisation and The Adoption of Management Controls," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 20(2), pages 332-364, June.
• Darine Dib & Khalil Feghali, 2021. "Preliminary Impact of IFRS 9 Implementation on The Lebanese Banking Sector," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 20(3), pages 369-401, September.
• Konstantinos Vasilakopoulos & Christos Tzovas & Apostolos Ballas, 2021. "Banks’ Risk and The Impact of Audit Quality on Income Smoothing," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 20(3), pages 425-453, September.
• Martin Quinn & Peter Cleary & Catherine Batt & Pall Rikhardsson, 2021. "Accounting and Information Systems in Irish Family SME: Professionalisation Effects," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 20(3), pages 454-476, September.
• Sinziana-Maria Rindasu, 2021. "IT Required Skills in Accounting: A Comparative Analysis Across European Labour Markets," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 20(3), pages 494-515, September.
• Pompei Mititean, 2021. "The Compliance Evolution of The Corporate Governance Codes in Emerging European Countries – A Content Analysis Perspective," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 20(3), pages 516-536, September.
• Elena-Mirela Nichita & Elena Nechita & Cristina-Lidia Manea & Alina Mihaela Irimescu & Diana Manea, 2021. "Are Reported Greenhouse Gas Emissions Influencing Corporate Financial Performance?," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 20(4), pages 585-606, December.
• Khalid Al-Adeem, 2021. "Properly Identified Imaginary Needs, An Inaccurately Proposed Methodology: The Case of Rochester School of Accountancy’s Positive Accounting Methodology," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 20(4), pages 607-645, December.
• Kishore Singh & Amlan Haque & Sabi Kaphle & Janice Joowon Ban, 2021. "Distributed Ledger Technology - Addressing the Challenges of Assurance in Accounting Systems: A Research Note," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 20(4), pages 646-669, December.
• Bartłomiej Lisicki, 2021. "Utrata wartości aktywów a kształtowanie kursów akcji polskich spółek sektora energetycznego," Ekonomista, Polskie Towarzystwo Ekonomiczne, vol. 3, pages 397-417, June.
• Bartłomiej Lisicki, 2021. "Utrata wartości aktywów a kształtowanie kursów akcji polskich spółek sektora energetycznego," Ekonomista, Polskie Towarzystwo Ekonomiczne, issue 3, pages 397-417.
• Joseph U. Madugba & Kerry E. Howell & Tony Ikechukwu Nwanji & Sainey Faye & Ben-Caleb Egbide & Damilola Felix Eluyela, 2021. "Audit Committee Quality and Financial Reporting in Deposit Money Banks in Nigeria," Asian Economic and Financial Review, Asian Economic and Social Society, vol. 11(2), pages 104-117, February.
• Azam Abdelhakeem Khalid & Mohd Yahya Mohd Hussin & Adel Sarea & Ahmad Zakirullah bin Mohamed Shaarani, 2021. "Development of Effective Internal Shariah Audit Framework using Islamic Agency Theory," Asian Economic and Financial Review, Asian Economic and Social Society, vol. 11(8), pages 682-692, August.
• Nahla Abdulrahman Mohammed Raweh & Hasnah Kamardin & Mazrah Malik @ Malek & Abdulwahid Ahmed Hashed Abdullah, 2021. "The Association between Audit Partner Busyness, Audit Partner Tenure, and Audit Efficiency," Asian Economic and Financial Review, Asian Economic and Social Society, vol. 11(1), pages 90-103, January.
• Ion CROITORU, 2021. "Organization Of Financial-Accounting Activity In Public Entities," Internal Auditing and Risk Management, Athenaeum University of Bucharest, vol. 62(2), pages 46-57, June.
• Magdalena DANESCU DUTA, 2021. "Cost-Benefit Analysis: Basic Tool In Making Decisions Related To Investment Projects," Internal Auditing and Risk Management, Athenaeum University of Bucharest, vol. 62(2), pages 146-161, June.
• Georgiana Janina SOARE, 2021. "Application Of Modern Methods In The Economic-Financial Analysis Of Economic Entities," Internal Auditing and Risk Management, Athenaeum University of Bucharest, vol. 62(2), pages 32-42, June.
• Emilia VASILE & Ion CROITORU, 2021. "The Role Of Judicial Accounting Expertise On Accounting Information," Internal Auditing and Risk Management, Athenaeum University of Bucharest, vol. 64(4), pages 26-36, December.
• Claudia Catalina CIOCAN & Mihai CARP & Iuliana GEORGESCU, 2021. "The Determinants of the Financial Reporting Quality: Empirical Evidence for Romania," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 19(162), pages 301-301, May.
• Elena NECHITA, 2021. "The Value Relevance of Non-Financial Reporting in Determining the Market Value of Equity," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 19(162), pages 320-320, May.
• Laura-Eugenia-Lavinia BARNA & Bogdan-Stefan IONESCU & Dumitru-Florin MOISE, 2021. "The Influence of Integrated Systems on Company Performance and Sustainability," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 19(162), pages 337-337, May.
• Anca-Ioana BRINDUSE (NIMIGEAN) & Ovidiu Constantin BUNGET, 2021. "Reconsidering Budgeting after the COVID-19 Outbreak," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 19(162), pages 351-351, May.
• Lioara-Veronica PASC & Camelia-Daniela HATEGAN, 2021. "Reporting Significant Transactions with Affiliated Parties of Listed Companies on Stock Exchange," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 19(162), pages 359-359, May.
• Daniela PORDEA & Alin-Constantin DUMITRESCU, 2021. "Convergence to IFRS in Romania – Score per Minute," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 19(162), pages 373-373, May.
• Luminita-Georgiana ACHIM & Elena MITOI & Marian Valentin MOLDOVEANU & Codrut-Ioan TURLEA, 2021. "Credit Scoring – General Approach in the IFRS 9 Context," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 19(162), pages 384-384, May.
• Ana Novak & Ivana Barisic & Ivana Mamic Sacer, 2021. "Education On Information Technologies In Accounting €“ Analysis Of Higher Education Systems In Selected European Countries," Economic Thought and Practice, Department of Economics and Business, University of Dubrovnik, vol. 30(1), pages 243-265, june.
• Jasmina Selimovic & Benina Veledar, 2021. "Impact Of Ias 19 Actuarial Calculations’ On Financial Performance: Evidence From Public Enterprises In Federation Of Bosnia And Herzegovina," Economic Thought and Practice, Department of Economics and Business, University of Dubrovnik, vol. 30(1), pages 267-283, june.
• Natalia Koval, 2021. "Peculiarities Of Formation And Report Submission By Farms," Three Seas Economic Journal, Publishing house "Baltija Publishing", vol. 2(3).
• Ruslan Kostyrko & Denys Prozorov, 2021. "Theoretical And Applied Aspects Of Analysis Of Integrated Reporting Of Agricultural Corporations: Human Capital," Green, Blue & Digital Economy Journal, Publishing house "Baltija Publishing", vol. 2(2).
• Nataliia Trushkina & Oksana Prokopyshyn, 2021. "Circular Economy As A New Way Of Managing In The Conditions Of Digital Transformations," Green, Blue & Digital Economy Journal, Publishing house "Baltija Publishing", vol. 2(3).
• Olha Luhova & Tetiana Pisochenko, 2021. "Formation Of Integrated Reporting In The Context Of Sustainable Development," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", vol. 7(2).
• Svitlana Syrtseva & Yuliia Cheban, 2021. "Accounting Compliance: An Institutional Approach To Ensure The Quality Of Accounting Information Of The Enterprise," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", vol. 7(2).
• Olesia Lemishovska & Iryna Yaremko, 2021. "Capital Reserve Management Of Public Companies: Accounting Tools As Information Function Of Target Mechanism," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", vol. 7(3).
• Ruslan Kostyrko & Denys Prozorov, 2021. "Theoretical And Applied Aspects Of Analysis Of Integrated Reporting Of Agricultural Corporations: Human Capital," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", vol. 2(2).
• Nataliia Trushkina & Oksana Prokopyshyn, 2021. "Circular Economy As A New Way Of Managing In The Conditions Of Digital Transformations," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", vol. 2(3).
• Ani Stoykova, 2021. "Effect of the Application of IFRS 15: Evidence from Bulgaria," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 3, pages 174-188.
• Ibrahim Mert, 2021. "The Effects of Collaboration between Internal Auditing and Financial Affairs Departments: A Survey Conducted through the Internal Auditing and Financial Affairs Departments," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 3, pages 96-114.
• Plamena Nedyalkova & Andriyana Andreeva & Galina Yolova, 2021. "Digitalization and the New Legal and Economic Challenges to Employers in Implementing Internal Control," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 5, pages 158-175.
• Álvaro Menéndez & Maristela Mulino, 2021. "Resultados de las empresas no financieras hasta el cuarto trimestre de 2020. Un avance de cierre del ejercicio," Boletín Económico, Banco de España, issue 2/2021.
• Álvaro Menéndez & Maristela Mulino, 2021. "Resultados de las empresas no financieras en el primer trimestre de 2021," Boletín Económico, Banco de España, issue 3/2021.
• Álvaro Menéndez & Maristela Mulino, 2021. "Resultados de las empresas no financieras hasta el segundo trimestre de 2021," Boletín Económico, Banco de España, issue 4/2021.
• Álvaro Menéndez Pujadas & Maristela Mulino, 2021. "Results of non-financial corporations to 2021 Q2," Economic Bulletin, Banco de España, issue 4/2021.
• Álvaro Menéndez & Maristela Mulino, 2021. "Economic and financial performance of Spanish firms in 2020 and 2021 according to the Central Balance Sheet Data Office," Economic Bulletin, Banco de España, issue 4/2021.
• Álvaro Menéndez Pujadas & Maristela Mulino, 2021. "Results of non-financial corporations to 2020 Q4. Preliminary year-end data," Economic Bulletin, Banco de España, issue 2/2021.
• Álvaro Menéndez & Maristela Mulino, 2021. "Results of non-financial corporations in 2021 Q1," Economic Bulletin, Banco de España, issue 3/2021.
• Tommaso Perez & Francesco Potente & Andrea Carboni & Alberto Di Iorio & Jacopo Raponi, 2021. "The impact of complex financial instruments on banks’ vulnerability: empirical evidence on SSM banks," Questioni di Economia e Finanza (Occasional Papers) 633, Bank of Italy, Economic Research and International Relations Area.
• Andrea Canton & Tommaso Loizzo & Federico Schimperna, 2021. "The implementation of the IFRS 9 accounting standard in Italy by small banks and financial intermediaries: initial evidence," Questioni di Economia e Finanza (Occasional Papers) 644, Bank of Italy, Economic Research and International Relations Area.
• Miloš Božović, 2021. "Sistemska Komponenta Kreditnog Rizika: Metod Kopula (Systemic Component Of Credit Risk: A Copula-Based Method)," Ekonomske ideje i praksa, Faculty of Economics and Business, University of Belgrade, issue 41, pages 1-13, June.
• Milutin Živanović, 2021. "What Determines The Application Of Ifrs 3 In Accounting For Goodwill? (Determinante Primene Standarda Msfi 3 Prilikom Računovodstvenog Tretmana Gudvila)," Ekonomske ideje i praksa, Faculty of Economics and Business, University of Belgrade, issue 42, pages 15-29, September.
• Filipović Ivica & Šušak Toni & Lijić Andrea, 2021. "The Effect of Auditor Rotation on the Relationship between Financial Manipulation and Auditor’s Opinion," Business Systems Research, Sciendo, vol. 12(1), pages 96-108, May.
• Bredmar Krister & Melin Ulrika, 2021. "The Intertwined Functions of Advanced Information Systems and Management Control Practice in a Municipal Context," Business Systems Research, Sciendo, vol. 12(2), pages 160-171, December.
• Rep Ana, 2021. "Notes to the Financial Statements: Current State and Improvement," Business Systems Research, Sciendo, vol. 12(2), pages 60-78, December.
• CETINA Marius Ionel & MUNTEAN Larisa, 2021. "The Perspectives Of The Internal Audit Activity In The Context Of Eu Globalization," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 73(1), pages 31-44, March.
• ARON Maria Petronela & MATES Dorel, 2021. "Comparative Study On The Recognition And Evaluation Of Biological Assets According To National Regulations And Ias 41 Agriculture," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 73(2), pages 8-18, May.
• MARINA Alexandra-Gabriela, 2021. "Accounting Harmonization With Ifrs: A Bibliometric Analysis Using Vosviewer Software," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 73(4), pages 28-40, December.
• Доц. Д-Р Валентина Станева, 2021. "Счетоводни Подходи При Отчитане На Експлоатационен Лизинг По Условията На Сс 17 – Лизинг В Транспортно Предприятие," ICPA Articles, Institute of Certified Public Accountants, vol. 2021(1), pages 1-11.
• Доц. Д-Р Валентина Станева & Докторант Христо Станев, 2021. "Счетоводно-Правни Аспекти При Формиране На Еднократно Задължение, Превишаващо Срока За Погасителна Давност На Периодични Плащания При Предоставяне На Обществена Услуга „Водоснабдяване И Канализация“," ICPA Articles, Institute of Certified Public Accountants, vol. 2021(1), pages 1-9.
• Доц. Д-Р Валентина Станева & Докторант Христо Станев, 2021. "Префактурирането Като Нелоялна Търговска Практика За Преодоляване На Давностния Срок При Периодични Плащания," ICPA Articles, Institute of Certified Public Accountants, vol. 2021(2), pages 1-10.
• Проф. Д-Р Даниела Фесчиян & Доц. Д-Р Камелия Савова & Д-Р Радка Андасарова, 2021. "Концептуалната Рамка За Финансово Отчитане В Публичния Сектор – Предизвикателство Пред Финансовата Отчетност В Публичния Сектор На България," ICPA Articles, Institute of Certified Public Accountants, vol. 2021(4), pages 1-20.
• Kunkel Tessa, 2021. "Ambiguities in Accounting and their Impact on Regulatory Arbitrage: A Study on the Anchoring of the Rights and Obligations Approach in the IASB’s Conceptual Framework," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 11(2), pages 161-199, July.
• Friedrich Jan & Thiemann Matthias, 2021. "The Economic, Legal and Social Dimension of Regulatory Arbitrage," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 11(2), pages 81-90, July.
• Anda Ileana NECULA & Isabela STANCU (LITA) & Gabriel CUCUI & Anca Daniela ÅžENCHEA (FLOREA), 2021. "Considerations Regarding The Depreciation Methods Of The Assets Used In Agricultural Production," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 6(1), pages 122-128.
• Anda TEODORESCU, 2021. "The School Financial Audit In Romania," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 6(1), pages 129-133.
• Corina DUCU, 2021. "Peculiarities In The Accounting Of The Public Institutions’ Equity Capitals," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 6(1), pages 152-158.
• Georgiana-Janina SOARE, 2021. "Non-Financial Reporting: An Instrument Of Social Responsibility At The Level Of Public Interest Entities," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 6(1), pages 73-85.
• Magdalena DANESCU, 2021. "The Relevance Of Human Resources Management Through Strategic Piloting With The Help Of The Dashboard," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 6(1), pages 86-96.
• Diana-Alexandra BAICU, 2021. "Considerations For Using Cloud Computing Technology In The Accounting Of Economic Entities," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 6(2), pages 108-115.
• Nicoleta PAVEL, 2021. "Accounting Policies And Professional Judgment Application Of Ifrs 16 Leasing Contracts," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 6(2), pages 133-137.
• Florin-Constantin DIMA, 2021. "Determining The Result Of The Exercise Of The Economic Entities In Romania," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 6(2), pages 14-21.
• Gabriela CONSTANTIN (ANGHEL) & Cristina-Elena FLOREA (POENARU) & Mihaela-Raluca BOHARU (MIRCEA), 2021. "Conceptual Boundaries Between Subjectivity, Creativity And A Reliable Image Of Financial Statements," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 6(2), pages 6-13.
• Dan Marius COMAN & Mihaela Monica RADU, 2021. "Big Data €“ An Useful Technology For Economists," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 6(3), pages 140-148.
• Viorica DINDAREANU (IUGA), 2021. "Activity Budget And Performance Of The Entity Of Public Interest-Integrated Approach," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 6(3), pages 149-163.
• Cristina Aurora BUNEA-BONTAS, 2021. "Financial Reporting Vs. Managerial Reporting €“ A Comparative Approach," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 6(3), pages 19-25.
• Florin – Cristian GHEORGHE, 2021. "The Comprehensive Income €“ A New Dimension In Measuring The Financial Results By Applying Ifrs," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 6(3), pages 26-31.
• Delia Mihaela IBANISTEANU (IONASZ), 2021. "Financial Reporting From The Reference Theories’ Perspective," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 6(3), pages 32-38.
• Amalia Magdalena DANAILA & Monica Mihaela DRAGAN & Elena Simona TACHE, 2021. "Ways To Increase Transparency In The Execution Of Public Expenditure At The Level Of Local Administration," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 6(3), pages 49-58.
• Nicoleta PAVEL & Geanina Iulia BOTOTEANU (RADACINA), 2021. "Faithful Image And Accounting Regularity In Conditions Of Application Of International Financial Reporting Standards. Challenges For Accounting Practitioners And Authorities," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 6(3), pages 75-84.
• Nicoleta PAVEL, 2021. "Application Of International Financial Reporting Standards. Equity Considerations," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 6(4), pages 110-117.
• Mihail Alin STANCIU, 2021. "Optimizing The Impact Of The Economic-Financial Analysis Of Economic Entities In The Field Of Construction By Modern Instruments," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 6(4), pages 14-19.
• Andreea-Cristina SAVU & Leliana DIANA (BOLCU) & Mihaela Raluca BOHARU (MIRCEA), 2021. "Digitalization Perspectives On Financial Audit," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 6(4), pages 6-13.
• Virginia Maria STANCU, 2021. "The Dynamics Of The Accounting Models And Their Impact Upon The Financial Risk Evaluation," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 6(4), pages 99-109.
• Laura-Eugenia-Lavinia Barna, 2021. "The Impact Of Digitalization And Erp Systems On The Sustainable Development Of The Organization," Cactus - The tourism journal for research, education, culture and soul, Bucharest University of Economic Studies, vol. 3(2), pages 40-46.
• Yu-Lin Hsu & Gavin C. Reid, 2021. "A Two-Stage Model of Decision-Making over Financial Reporting Regimes and Techniques: Analysis and UK Case Studies," Working Papers wp529, Centre for Business Research, University of Cambridge.
• Katarzyna Anna Bilicka & Elisa Casi & Carol Seregni & Barbara Stage, 2021. "Tax Strategy Disclosure: A Greenwashing Mandate?," CESifo Working Paper Series 9030, CESifo.
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• Lucia Palacios-Moya & María Camila Bermeo-Giraldo & Daniel Grajales-Gaviria & Alejandro Valencia-Arias, 2021. "Evolución de la producción científica sobre el fraude contable en las organizaciones: análisis bibliométrico," Estudios Gerenciales, Universidad Icesi, vol. 37(160), pages 492-505, August.
• Matheus Dantas Madeira Pontes & Thayanne Lima Duarte Pontes & Roberta Dutra de Andrade, 2021. "A adocao de sistemas de Business Intelligence & Analyticsna contabilidade de gestao por entidades da Administracao Pública: uma revisao da literatura," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada, vol. 29(1), pages 95-114, March.
• Nádia Kelly Duarte Carreiro & João Carlos Hipólito Bernardes do Nascimento & Flávia Lorenne Sampaio Barbosa & Alexandre Rabêlo Neto & Maurício Corrêa da Silva, 2021. "Relacoes entre governanca corporativa, desempenho financeiro e valor de mercado: uma análise no contexto brasileiro," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada, vol. 29(2), pages 11-28, October.
• Juan Carlos Rojas Amado & María Elena Emma Escobar Ávila, 2021. "Beneficios del uso de tecnologías digitales en la auditoría externa: una revisión de la literatura," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada, vol. 29(2), pages 45-65, October.
• Mario Rodelo Sehuanes & Candy Chamorro González & Wendell Archibold Barrios, 2021. "Formación (en competencias) investigativa(s) en los estudiantes de contaduría pública: caso Universidad del Atlántico, Colombia, 2015-2019," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada, vol. 29(2), pages 67-85, October.
• Dasgupta, Sudipto & Banerjee, Shantanu & SHI, RUI & Yan, Jiali, 2021. "Information Complementarities and the Dynamics of Transparency Shock Spillovers," CEPR Discussion Papers 15658, C.E.P.R. Discussion Papers.
• Foucault, Thierry & Frésard, Laurent, 2021. "Does Alternative Data Improve Financial Forecasting? The Horizon Effect," CEPR Discussion Papers 15786, C.E.P.R. Discussion Papers.
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• Acharya, Viral & Mukherjee, Saptarshi & Sundaram, Rangarajan K, 2021. "Investment and Contagion Tradeoffs between Fair Value and Historical Cost Accounting," CEPR Discussion Papers 16835, C.E.P.R. Discussion Papers.
• Yafeh, Yishay & Hamdani, Assaf & Mugerman, Yevgeny & Rooz, Ruth & Steinberg, Nadav, 2021. "Conditional Control: The Consequences of Expanding Creditors’ Right to Initiate Bankruptcy," CEPR Discussion Papers 16844, C.E.P.R. Discussion Papers.
• Duo Xu & Christopher Gan & Zhaohua Li & Pengcheng Wang, 2021. "Earnings, Working Capital and Dividend Payout: Evidence from the London Stock Exchange," Annals of Economics and Finance, Society for AEF, vol. 22(2), pages 421-449, November.
• Ivanka B. Dimitrova & Yordanka Velcheva, 2021. "Management Accounting In Agricultural Enterprises – The Budgeting Function," Economic Archive, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 1 Year 20, pages 28-44.
• Иванка Б. Димитрова & Йорданка Велчева, 2021. "Управленското Счетоводство В Земеделските Предприятия – Функция Бюджетиране," Economic Archive, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 1 Year 20, pages 32-49.
• Слави Генов, 2021. "Приходи От Договори С Клиенти По Многокомпонентни Договори," Yearbook of D. A. Tsenov Academy of Economics, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, vol. 1(1 Year 20), pages 7-76.
• Ellen Naudts & Timothy Aerts & Leonard Franken & Aimo Pieterse, 2021. "Governance in systems based on distributed ledger technology (DLT): a comparative study," Working Papers 718, DNB.
• Kim, Jinhwan & Olbert, Marcel, 2021. "How Does Private Firm Disclosure Affect Demand for Public Firm Equity? Evidence from the Global Equity Market," Research Papers 3957, Stanford University, Graduate School of Business.
• Kepler, John D. & Nikolaev, Valeri V. & Scott-Hearn, Nicholas, 2021. "Quality Transparency and Healthcare Competition," Research Papers 4007, Stanford University, Graduate School of Business.
• Md. Tahidur Rahman & Syed Zabid Hossain & Md. Anwarul Haque, 2021. "Timing, Recurrence, and Effects of Fixed Asset Revaluation: Evidence from Bangladesh," International Journal of Economics and Financial Issues, Econjournals, vol. 11(2), pages 67-75.
• Dirar Abdulhameed Altoum Alotaibi & Salah Mahdi Jawad Al-Kawaz & Ali Abdulhassan Abbas, 2021. "Improving Product Quality under the Application of Lean Accounting Tools within the Behavioral Approach," International Journal of Economics and Financial Issues, Econjournals, vol. 11(2), pages 76-87.
• Shikhil Munjal & Gurcharan Singh & Palvi Jearth, 2021. "Assessing the Consistency among Accounting Measures of Earnings Quality: A Study of Stocks Listed on National Stock Exchange 500," International Journal of Economics and Financial Issues, Econjournals, vol. 11(4), pages 19-26.
• Dwi Ratmono & Darsono Darsono & Selviana Selviana, 2021. "Effect of Carbon Performance, Company Characteristics and Environmental Performance on Carbon Emission Disclosure: Evidence from Indonesia," International Journal of Energy Economics and Policy, Econjournals, vol. 11(1), pages 101-109.
• Belal Ali Abdulraheem Ghaleb & Shaker Dahan Al-Duais & Abdulwahid Ahmed Hashed, 2021. "Audit Committee Chair s Legal Expertise and Real Activities Manipulation: Empirical Evidence from Malaysian Energy and Utilities Sectors," International Journal of Energy Economics and Policy, Econjournals, vol. 11(1), pages 65-73.
• Muhamad Taqi & Aam Slamet Rusydiana & Nanik Kustiningsih & Irman Firmansyah, 2021. "Environmental Accounting: A Scientometric using Biblioshiny," International Journal of Energy Economics and Policy, Econjournals, vol. 11(3), pages 369-380.
• Ayten Turan Kurtaran & Burhan G nay & Ahmet Kurtaran, 2021. "A Model Suggestion for Determining the Values of Firms the Energy Sector: An Application in BIST Electricity Index," International Journal of Energy Economics and Policy, Econjournals, vol. 11(5), pages 275-280.
• Nataliya A. Kazakova & Thi L. Doan, 2021. "Model on Stakeholder Risks Disclosure in Corporate Reporting for Oil and Gas Companies in the Republic of Vietnam," International Journal of Energy Economics and Policy, Econjournals, vol. 11(6), pages 206-211.
• Mohammed Almotairi, 2021. "Customer Patronage Intentions and Moderating Effect of Customer Mood on Retailscape Elements and Customer Joy: A Study of Grocery Retail Stores in Riyadh," International Review of Management and Marketing, Econjournals, vol. 11(2), pages 39-46.
• Lamboy-Ruiz, Melvin A. & Lien, Donald & Smith, Pamela C., 2021. "Nonprofit classification decisions in response to threshold-based charity care incentives," Advances in accounting, Elsevier, vol. 53(C).
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• Elsayed, Mohamed & Elshandidy, Tamer, 2021. "Internal control effectiveness, textual risk disclosure, and their usefulness: U.S. evidence," Advances in accounting, Elsevier, vol. 53(C).
• Notbohm, Matthew & Valencia, Adrian, 2021. "Audit quality effects of the PCAOB's 2006 tax service restrictions," Advances in accounting, Elsevier, vol. 55(C).
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• Hope, Ole-Kristian & Li, Congcong & Lin, An-Ping & Rabier, MaryJane, 2021. "Happy analysts," Accounting, Organizations and Society, Elsevier, vol. 90(C).
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• Ding, Yibing & Zhang, Xiaojing & Liu, Ziwei, 2021. "Differences in returns to cross-border M&A in the short and long run: Evidence from Chinese listed firms," Journal of Asian Economics, Elsevier, vol. 74(C).
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• Agustin Palupi, 2021. "Relationship Between Income Smoothing and Earnings Announcement," International Symposia in Economic Theory and Econometrics, in: Environmental, Social, and Governance Perspectives on Economic Development in Asia, volume 29, pages 185-193, Emerald Group Publishing Limited.
• Philipp Ottenstein & Saskia Erben & Sébastien Jost & Carl William Weuster & Henning Zülch, 2021. "From voluntarism to regulation: effects of Directive 2014/95/EU on sustainability reporting in the EU," Journal of Applied Accounting Research, Emerald Group Publishing Limited, vol. 23(1), pages 55-98, July.
• Simona Fiandrino & Melchior Gromis di Trana & Alberto Tonelli & Antonella Lucchese, 2021. "The multi-faceted dimensions for the disclosure quality of non-financial information in revising directive 2014/95/EU," Journal of Applied Accounting Research, Emerald Group Publishing Limited, vol. 23(1), pages 274-300, July.
• Ricardo Malagueño & Jacobo Gomez-Conde & Yannick de Harlez & Olaf Hoffmann, 2021. "Controller involvement in a project management setting: effects on project functions and performance," Journal of Applied Accounting Research, Emerald Group Publishing Limited, vol. 22(2), pages 334-364, January.
• Abdulbaset Ab Klish & Moade Fawzi Shaker Shubita & Junjie Wu, 2021. "IFRS adoption and financial reporting quality in the MENA region," Journal of Applied Accounting Research, Emerald Group Publishing Limited, vol. 23(3), pages 570-603, October.
• T.G. Saji, 2021. "Asymmetric financial reporting quality and firm size: conditional evidence from an emerging market," Journal of Applied Accounting Research, Emerald Group Publishing Limited, vol. 23(5), pages 977-1004, December.
• Walaa Wahid ElKelish, 2021. "The International Financial Reporting Standards 9 financial instruments, information quality and stock returns in the modern technology era," Journal of Applied Accounting Research, Emerald Group Publishing Limited, vol. 22(3), pages 465-483, January.
• Deepa Mangala & Mamta Dhanda, 2021. "Earnings management and listing day performance of IPOs in India," Journal of Accounting in Emerging Economies, Emerald Group Publishing Limited, vol. 12(5), pages 812-839, December.
• Lan Anh Nguyen & Brendan O'Connell & Michael Kend & Van Anh Thi Pham & Gillian Vesty, 2021. "The likelihood of widespread accounting manipulation within an emerging economy," Journal of Accounting in Emerging Economies, Emerald Group Publishing Limited, vol. 11(2), pages 312-339, February.
• Loai Ali Zeenalabden Ali Alsaid, 2021. "Performance measurement in smart city governance: a case study of an Egyptian city council," Journal of Accounting in Emerging Economies, Emerald Group Publishing Limited, vol. 11(3), pages 395-430, March.
• Malik Muneer Abu Afifa & Isam Saleh, 2021. "Management accounting systems effectiveness, perceived environmental uncertainty and enterprise risk management: evidence from Jordan," Journal of Accounting & Organizational Change, Emerald Group Publishing Limited, vol. 17(5), pages 704-727, June.
• Franziska Grieser & Burkhard Pedell, 2021. "Exploring risk culture controls: to what extent can the development of organizational risk culture be controlled and how?," Journal of Accounting & Organizational Change, Emerald Group Publishing Limited, vol. 18(5), pages 752-788, December.
• Peterson K. Ozili, 2021. "Bank earnings management using loan loss provisions: comparing the UK, France, South Africa and Egypt," Journal of Economic and Administrative Sciences, Emerald Group Publishing Limited, vol. 39(2), pages 354-365, June.
• Dror Parnes, 2021. "A spline hazard model for current expected credit losses," Journal of Financial Economic Policy, Emerald Group Publishing Limited, vol. 14(3), pages 283-316, July.
• Dror Parnes, 2021. "A spline hazard model for current expected credit losses," Journal of Financial Economic Policy, Emerald Group Publishing Limited, vol. 14(3), pages 283-316, July.
• Gatot Soepriyanto & Sienny Tjokroaminoto & Arfian Erma Zudana, 2021. "Annual report readability and accounting irregularities: evidence from public listed companies in Indonesia," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, vol. 19(5), pages 793-818, June.
• Khairul Anuar Kamarudin & Akmalia M. Ariff & Wan Adibah Wan Ismail, 2021. "Product market competition, board gender diversity and corporate sustainability performance: international evidence," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, vol. 20(2), pages 233-260, August.
• Rupjyoti Saha & Kailash Chandra Kabra, 2021. "Corporate governance and voluntary disclosure: evidence from India," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, vol. 20(1), pages 127-160, May.
• Nandita Mishra & Mohamed Nurullah & Adel Sarea, 2021. "An empirical study on company’s perception of integrated reporting in India," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, vol. 20(3/4), pages 493-515, July.
• Laila Mohamed Alshawadfy Aladwey, 2021. "The effect of equity ownership structure on non-conditional conservatism: an empirical study based on listed companies in Egypt," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, vol. 19(5), pages 742-771, May.
• Amani Hussein & Ghadir Nounou, 2021. "The impact of internet financial reporting on Egyptian company’s performance," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, vol. 20(5), pages 841-865, October.
• Peterson K. Ozili, 2021. "Big 4 auditors, bank earnings management and financial crisis in Africa," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, vol. 20(2), pages 215-232, July.
• Chijioke Nwachukwu, 2021. "Systematic review of integrated reporting: recent trend and future research agenda," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, vol. 20(3/4), pages 580-598, June.
• Muttanachai Suttipun & Thanyaorn Yordudom, 2021. "Impact of environmental, social and governance disclosures on market reaction: an evidence of Top50 companies listed from Thailand," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, vol. 20(3/4), pages 753-767, June.
• Gatot Soepriyanto & Sienny Tjokroaminoto & Arfian Erma Zudana, 2021. "Annual report readability and accounting irregularities: evidence from public listed companies in Indonesia," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, vol. 19(5), pages 793-818, June.
• Deepa Mangala & Mamta Dhanda, 2021. "Earnings management and issue characteristics: an empirical analysis of IPOs in India," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, vol. 21(3), pages 553-574, December.
• Khairul Anuar Kamarudin & Akmalia M. Ariff & Wan Adibah Wan Ismail, 2021. "Product market competition, board gender diversity and corporate sustainability performance: international evidence," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, vol. 20(2), pages 233-260, August.
• Rupjyoti Saha & Kailash Chandra Kabra, 2021. "Corporate governance and voluntary disclosure: evidence from India," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, vol. 20(1), pages 127-160, May.
• Nandita Mishra & Mohamed Nurullah & Adel Sarea, 2021. "An empirical study on company’s perception of integrated reporting in India," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, vol. 20(3/4), pages 493-515, July.
• Laila Mohamed Alshawadfy Aladwey, 2021. "The effect of equity ownership structure on non-conditional conservatism: an empirical study based on listed companies in Egypt," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, vol. 19(5), pages 742-771, May.
• Sandra Alves, 2021. "CEO duality, earnings quality and board independence," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, vol. 21(2), pages 217-231, August.
• Nischala P. Reddy & Ben Le & Donna L. Paul, 2021. "Impact of Sarbanes Oxley Act on initial public offerings: new evidence from reverse leveraged buyouts," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, vol. 21(3), pages 575-591, December.
• Malik Muneer Abu Afifa & Isam Hamad Saleh & Fadi Fouad Haniah, 2021. "Does earnings management mediate the relationship between audit quality and company performance? Evidence from Jordan," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, vol. 21(3), pages 747-774, December.
• Ben Le & Paula Hearn Moore, 2021. "The impact of audit quality on earnings management and cost of equity capital: evidence from a developing market," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, vol. 21(3), pages 695-728, December.
• Amani Hussein & Ghadir Nounou, 2021. "The impact of internet financial reporting on Egyptian company’s performance," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, vol. 20(5), pages 841-865, October.
• Peterson K. Ozili, 2021. "Big 4 auditors, bank earnings management and financial crisis in Africa," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, vol. 20(2), pages 215-232, July.
• Chijioke Nwachukwu, 2021. "Systematic review of integrated reporting: recent trend and future research agenda," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, vol. 20(3/4), pages 580-598, June.
• Muttanachai Suttipun & Thanyaorn Yordudom, 2021. "Impact of environmental, social and governance disclosures on market reaction: an evidence of Top50 companies listed from Thailand," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, vol. 20(3/4), pages 753-767, June.
• Mariem Mejri & Hakim Ben Othman & Basiem Al-Shattarat & Kais Baatour, 2021. "Effect of cultural tightness-looseness on money laundering: a cross-country study," Journal of Money Laundering Control, Emerald Group Publishing Limited, vol. 25(2), pages 414-426, June.
• Makoto Kuroki & Katsuhiro Motokawa, 2021. "Do non-financial performance and accrual-based cost information affect public sector budgeting?," Journal of Public Budgeting, Accounting & Financial Management, Emerald Group Publishing Limited, vol. 34(6), pages 95-116, November.
• Nino Martin Paulus & Marina Koelbl & Wolfgang Schaefers, 2021. "Can textual analysis solve the underpricing puzzle? A US REIT study," Journal of Property Investment & Finance, Emerald Group Publishing Limited, vol. 40(6), pages 548-570, November.
• Nino Martin Paulus & Marina Koelbl & Wolfgang Schaefers, 2021. "Can textual analysis solve the underpricing puzzle? A US REIT study," Journal of Property Investment & Finance, Emerald Group Publishing Limited, vol. 40(6), pages 548-570, November.
• Mariya Gubareva, 2021. "How to estimate expected credit losses – ECL – for provisioning under IFRS 9," Journal of Risk Finance, Emerald Group Publishing Limited, vol. 22(2), pages 169-190, June.
• Mariya Gubareva, 2021. "How to estimate expected credit losses – ECL – for provisioning under IFRS 9," Journal of Risk Finance, Emerald Group Publishing Limited, vol. 22(2), pages 169-190, June.
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• Mao-Feng Kao & Min-Jeng Shiue & Chien-Hao Tseng, 2021. "Voluntary audit committees, auditor selection and audit quality: evidence from Taiwan," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 36(4), pages 616-642, June.
• Mohd Mohid Rahmat & Siti Hajar Asmah Ali & Norman Mohd Saleh, 2021. "Auditor-client relationship and related party transactions disclosure: the role of family controlling shareholders from a network perspective," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 36(4), pages 591-615, July.
• Zeshan Ghafoor & Irfan Ahmed & Arshad Hassan, 2021. "Audit committee characteristics, enterprise risk management and stock price synchronicity," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 37(1), pages 69-101, November.
• Sandro Brunelli & Camilla Falivena & Chiara Carlino & Francesco Venuti, 2021. "Accountability for climate change: a research synthesis through the lenses of the integrated thinking approach," Meditari Accountancy Research, Emerald Group Publishing Limited, vol. 29(4), pages 1005-1038, February.
• Daniel Tidbury & Steven F. Cahan & Li Chen, 2021. "Does deal size moderate the effects of board faultlines? Evidence from acquisitions," Meditari Accountancy Research, Emerald Group Publishing Limited, vol. 30(5), pages 1334-1366, June.
• Vera Palea, 2021. "Accounting for sustainable finance: does fair value measurement fit for long-term equity investments?," Meditari Accountancy Research, Emerald Group Publishing Limited, vol. 30(1), pages 22-38, January.
• Pei-Chi Kelly Hsiao & Charl de Villiers & Tom Scott, 2021. "Is voluntary International Integrated Reporting Framework adoption a step on the sustainability road and does adoption matter to capital markets?," Meditari Accountancy Research, Emerald Group Publishing Limited, vol. 30(3), pages 786-818, June.
• Mitali Panchal Arora & Sumit Lodhia & Gerard Stone, 2021. "Enablers and barriers to the involvement of accountants in integrated reporting," Meditari Accountancy Research, Emerald Group Publishing Limited, vol. 30(3), pages 676-709, July.
• Asit Bhattacharyya & Mahbub Khan, 2021. "Financial inclusion, corporate social responsibility and firm performance – analysis of interactive relationship," Meditari Accountancy Research, Emerald Group Publishing Limited, vol. 31(2), pages 417-440, November.
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• Yousuf Kamal, 2021. "Social responsibility-related governance disclosure: exploration of managerial perspective in a developing country," Pacific Accounting Review, Emerald Group Publishing Limited, vol. 33(4), pages 435-458, July.
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• Kyung Soon Kim & Yun W. Park, 2021. "Long-term performance following share repurchase, signaling costs and accounting transparency: Korean evidence," Review of Accounting and Finance, Emerald Group Publishing Limited, vol. 20(2), pages 143-166, July.
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• Muhammad Bilal Farooq & Rashid Zaman & Muhammad Nadeem, 2021. "AccountAbility’s AA1000AP standard: a framework for integrating sustainability into organisations," Sustainability Accounting, Management and Policy Journal, Emerald Group Publishing Limited, vol. 12(5), pages 1108-1139, March.
• Loai Ali Zeenalabden Ali Alsaid, 2021. "Smart city dynamics and multi-level management accounting: unfolding a case of sustainable enterprise resource planning," Sustainability Accounting, Management and Policy Journal, Emerald Group Publishing Limited, vol. 13(1), pages 30-54, May.
• Li Li Eng & Mahelet Fikru & Thanyaluk Vichitsarawong, 2021. "Comparing the informativeness of sustainability disclosures versus ESG disclosure ratings," Sustainability Accounting, Management and Policy Journal, Emerald Group Publishing Limited, vol. 13(2), pages 494-518, December.
• Muhammad Bilal Farooq & Rashid Zaman & Muhammad Nadeem, 2021. "AccountAbility’s AA1000AP standard: a framework for integrating sustainability into organisations," Sustainability Accounting, Management and Policy Journal, Emerald Group Publishing Limited, vol. 12(5), pages 1108-1139, March.
• Loai Ali Zeenalabden Ali Alsaid, 2021. "Smart city dynamics and multi-level management accounting: unfolding a case of sustainable enterprise resource planning," Sustainability Accounting, Management and Policy Journal, Emerald Group Publishing Limited, vol. 13(1), pages 30-54, May.
• Harry Suharman & Nurul Hidayah, 2021. "Essentials of Intellectual Capital to Create Higher Education Sustainable Competitive Advantage: Environment Uncertainty as a Moderating Variable in Indonesia Private Universities," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(1), pages 382-391.
• Joy Lynn R. Legaspi, 2021. "Quality as Antecedent of Customer Satisfaction," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(2), pages 220-230.
• Mansour Saaydah, 2021. "Factors Causing Discretionary Auditor Change in the Insurance Industry: Evidence from Jordan," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(2), pages 344-362.
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• Malgorzata Wegrzynska, 2021. "Improving the Quality of Reporting Information in the Annual Financial Statements of Farms: A Case Study of Poland and Spain," European Research Studies Journal, European Research Studies Journal, vol. 0(2), pages 1180-1193.
• Malgorzata Wegrzynska & Alina Nowotarska, 2021. "Measuring and Valuation of Biological Assets: A Research Study," European Research Studies Journal, European Research Studies Journal, vol. 0(2), pages 331-345.
• Magdalena Wojcik-Jurkiewicz & Marek Masztalerz & Grzegorz Lew & Adam Lulek & Beata Sadowska, 2021. "The Impact of Chemical Companies on the Environment and Local Communities in the Aspect of Business Model," European Research Studies Journal, European Research Studies Journal, vol. 0(2), pages 548-563.
• Magdalena Janowicz, 2021. "Business Combination Under Common Control (BCUCC) - What Kind of Disclosure is Enough? The Polish Experience," European Research Studies Journal, European Research Studies Journal, vol. 0(2B), pages 1004-1013.
• Damian Lazarczyk, 2021. "Costs in a Film’s Production Process," European Research Studies Journal, European Research Studies Journal, vol. 0(2B), pages 1069-1080.
• Malgorzata Wegrzynska, 2021. "Linking of Financial Data with Non-Financial Information on CSR of Companies Listed on the Warsaw Stock Exchange," European Research Studies Journal, European Research Studies Journal, vol. 0(3), pages 851-873.
• Piotr Luty & Milos Petkovic, 2021. "Does Adoption of Latest Modifications of IAS 16 Influence on Company’s Profitability? Evidence from European Companies," European Research Studies Journal, European Research Studies Journal, vol. 0(3), pages 899-917.
• Iwona Franczak, 2021. "Creative Accounting in Poland’s Sub-Sector of Local Governments," European Research Studies Journal, European Research Studies Journal, vol. 0(4), pages 997-1017.
• Christou Anna & Eriotis Nikolaos & Lomis Ioannis & Papadakis Spyros & Thalassinos Eleftherios, 2021. "The Greek VAT Gap: The Influence of Individual Economic Sectors," European Research Studies Journal, European Research Studies Journal, vol. 0(4B), pages 851-882.
• Elzbieta Izabela Szczepankiewicz & Joanna Blazynska & Beata Zaleska, 2021. "Comply or Explain Principle in the Context of Corporate Governance in Companies Listed at the Warsaw Stock Exchange," European Research Studies Journal, European Research Studies Journal, vol. 0(Special 1), pages 281-310.
• Boguslaw Waclawik, 2021. "Corporate Reporting in the Time of COVID-19: Analysis of Information Disclosed by Selected Companies Listed on the Warsaw Stock Exchange," European Research Studies Journal, European Research Studies Journal, vol. 0(Special 1), pages 386-402.
• Agnieszka Judkowiak, 2021. "Disclosure Practices of Information in the Field of Financial Instruments: Evidence from Polish Companies Listed in the Warsaw Stock Exchange," European Research Studies Journal, European Research Studies Journal, vol. 0(Special 1), pages 468-493.
• Anna Surma-Syta & Adrian Majek, 2021. "The Use of Financial Accounting by Small and Medium Enterprises in Poland," European Research Studies Journal, European Research Studies Journal, vol. 0(Special 2), pages 453-462.
• Anna Surma-Syta & Adrian Majek, 2021. "The Use of Accounting for Financial Management by Small and Medium Enterprises in Poland," European Research Studies Journal, European Research Studies Journal, vol. 0(Special 2), pages 741-750.
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• Chiara Crovini & Giovanni Ossola, 2021. "Is risk reporting a possible link between financial and management accounting in private firms?," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2021(1), pages 29-60.
• Thomas Ryttersgaard, 2021. "Bridge over troubled water: Is it possible to define other comprehensive income?," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2021(1), pages 61-87.
• Elisa Roncagliolo & Francesco Avallone, 2021. "The complexity in measuring M&A performance: Is a multi-dimensional approach enough?," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2021(1), pages 89-117.
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• Brigitte Eierle & Sven Hartlieb & Andreas Kress & Francesco Mazzi, 2021. "Hedge Accounting and Firms’ Future Investment Spending," Working Papers - Business wp2021_01.rdf, Universita' degli Studi di Firenze, Dipartimento di Scienze per l'Economia e l'Impresa.
• Marco Bellucci & Chiara Crovini & Costanza Di Fabio & Lorenzo Simoni, 2021. "Integrated Reporting quality and negative media coverage: empirical evidence," Working Papers - Business wp2021_02.rdf, Universita' degli Studi di Firenze, Dipartimento di Scienze per l'Economia e l'Impresa.
• Marco Bellucci & Damiano Cesa Bianchi & Giacomo Manetti, 2021. "A literature review on blockchain in accounting research," Working Papers - Business wp2021_04.rdf, Universita' degli Studi di Firenze, Dipartimento di Scienze per l'Economia e l'Impresa.
• Mihail Alin Stanciu, 2021. "Implications of adopting CLOUD accounting on the quality of information provided by the accounting model," Journal of Financial Studies, Institute of Financial Studies, vol. 10(6), pages 127-135, May.
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• Shilov Kirill & Zubarev Andrey, 2021. "Profitability and Efficiency of Russian Banks after Global Crisis [Прибыльность И Эффективность Российских Банков После Глобального Кризиса]," Russian Economic Development, Gaidar Institute for Economic Policy, issue 11, pages 66-75, November.
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• Binti Shofiatul Jannah, 2021. "The Meaning of "Accounting" In a Religious-Based Organization," GATR Journals afr200, Global Academy of Training and Research (GATR) Enterprise.
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• Adil Laouane & Mohamed Torra, 2021. "The impact of the adoption of IFRS standards on the informational relevance of financial performance indicators of companies listed in the Casablanca BVC [L’impact de l’adoption des normes IFRS sur," Post-Print hal-03371865, HAL.
• BOYER, Philippe, 2021. "The food euro : method and new results to analyze distribution of value in the French food chain," MPRA Paper 115207, University Library of Munich, Germany.
  • Philippe Boyer, 2021. "The Food Euro : method and new results to analyze the distribution of value in french food chains [L'euro alimentaire : méthode et nouveaux résultats pour l'analyse de la répartition de la valeur d," Post-Print hal-03473271, HAL.
  • Philippe Boyer, 2022. "The food euro : method and new results to analyze distribution of value in the french food chain [L’euro alimentaire : méthode et nouveaux résultats pour l’analyse de la répartition de la valeur da," Post-Print hal-03576037, HAL.
  • Philippe Boyer, 2021. "The food euro : method and new results to analyze distribution of value in the french food chain [L’euro alimentaire : méthode et nouveaux résultats pour l’analyse de la répartition de la valeur da," Post-Print hal-03575974, HAL.
  • Philippe Boyer, 2021. "The food euro : method and new results to analyze distribution of value in the French food chain," Post-Print hal-03834604, HAL.
  • Philippe Boyer, 2021. "The food euro : method and new results to analyze distribution of value in the french food chain [L'euro alimentaire : méthode et nouveaux résultats pour l'analyse de la répartition de la valeur da," Post-Print hal-03575985, HAL.
• Babaaddoun Messaoud & Ait-Mohammed Mourad, 2021. "The comparison between Activity Based Costing and Traditional Costing that practiced in Algerian Manufacturing Corporation," Post-Print hal-03507071, HAL.
• BOYER, Philippe, 2021. "The food euro : method and new results to analyze distribution of value in the French food chain," MPRA Paper 115207, University Library of Munich, Germany.
  • Philippe Boyer, 2022. "The food euro : method and new results to analyze distribution of value in the french food chain [L’euro alimentaire : méthode et nouveaux résultats pour l’analyse de la répartition de la valeur da," Post-Print hal-03576037, HAL.
  • Philippe Boyer, 2021. "The food euro : method and new results to analyze distribution of value in the french food chain [L’euro alimentaire : méthode et nouveaux résultats pour l’analyse de la répartition de la valeur da," Post-Print hal-03575974, HAL.
  • Philippe Boyer, 2021. "The Food Euro : method and new results to analyze the distribution of value in french food chains [L'euro alimentaire : méthode et nouveaux résultats pour l'analyse de la répartition de la valeur d," Post-Print hal-03473271, HAL.
  • Philippe Boyer, 2021. "The food euro : method and new results to analyze distribution of value in the French food chain," Post-Print hal-03834604, HAL.
  • Philippe Boyer, 2021. "The food euro : method and new results to analyze distribution of value in the french food chain [L'euro alimentaire : méthode et nouveaux résultats pour l'analyse de la répartition de la valeur da," Post-Print hal-03575985, HAL.
• BOYER, Philippe, 2021. "The food euro : method and new results to analyze distribution of value in the French food chain," MPRA Paper 115207, University Library of Munich, Germany.
  • Philippe Boyer, 2021. "The food euro : method and new results to analyze distribution of value in the french food chain [L'euro alimentaire : méthode et nouveaux résultats pour l'analyse de la répartition de la valeur da," Post-Print hal-03575985, HAL.
  • Philippe Boyer, 2022. "The food euro : method and new results to analyze distribution of value in the french food chain [L’euro alimentaire : méthode et nouveaux résultats pour l’analyse de la répartition de la valeur da," Post-Print hal-03576037, HAL.
  • Philippe Boyer, 2021. "The food euro : method and new results to analyze distribution of value in the french food chain [L’euro alimentaire : méthode et nouveaux résultats pour l’analyse de la répartition de la valeur da," Post-Print hal-03575974, HAL.
  • Philippe Boyer, 2021. "The Food Euro : method and new results to analyze the distribution of value in french food chains [L'euro alimentaire : méthode et nouveaux résultats pour l'analyse de la répartition de la valeur d," Post-Print hal-03473271, HAL.
  • Philippe Boyer, 2021. "The food euro : method and new results to analyze distribution of value in the French food chain," Post-Print hal-03834604, HAL.
• BOYER, Philippe, 2021. "The food euro : method and new results to analyze distribution of value in the French food chain," MPRA Paper 115207, University Library of Munich, Germany.
  • Philippe Boyer, 2021. "The food euro : method and new results to analyze distribution of value in the French food chain," Post-Print hal-03834604, HAL.
  • Philippe Boyer, 2022. "The food euro : method and new results to analyze distribution of value in the french food chain [L’euro alimentaire : méthode et nouveaux résultats pour l’analyse de la répartition de la valeur da," Post-Print hal-03576037, HAL.
  • Philippe Boyer, 2021. "The food euro : method and new results to analyze distribution of value in the french food chain [L’euro alimentaire : méthode et nouveaux résultats pour l’analyse de la répartition de la valeur da," Post-Print hal-03575974, HAL.
  • Philippe Boyer, 2021. "The Food Euro : method and new results to analyze the distribution of value in french food chains [L'euro alimentaire : méthode et nouveaux résultats pour l'analyse de la répartition de la valeur d," Post-Print hal-03473271, HAL.
  • Philippe Boyer, 2021. "The food euro : method and new results to analyze distribution of value in the french food chain [L'euro alimentaire : méthode et nouveaux résultats pour l'analyse de la répartition de la valeur da," Post-Print hal-03575985, HAL.
• Claudio Albanese & Stéphane Crépey & Rodney Hoskinson & Bouazza Saadeddine, 2021. "XVA analysis from the balance sheet," Quantitative Finance, Taylor & Francis Journals, vol. 21(1), pages 99-123, January.
  • Claudio Albanese & Stephane Crepey & Rodney Hoskinson & Bouazza Saadeddine, 2020. "XVA Analysis From the Balance Sheet," Papers 2009.00368, arXiv.org.
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• Céline Baud & Cédric Durand, 2021. "Making profits by leading retailers in the digital transition: A comparative analysis of Carrefour, Amazon and Wal-Mart (1996-2019)," CEPN Working Papers hal-03332318, HAL.
  • Céline Baud & Cédric Durand, 2021. "Making profits by leading retailers in the digital transition: A comparative analysis of Carrefour, Amazon and Wal-Mart (1996-2019)," Working Papers hal-03332318, HAL.
• Amra Gadžo & Benina Veledar, 2021. "Issues Relating To Goodwill Valuation: Evidence From Companies In Federation Of Bosnia And Herzegovina," Ekonomski pregled, Hrvatsko društvo ekonomista (Croatian Society of Economists), vol. 72(2), pages 249-271.
• Olha Lukova, 2021. "Expert Verification of Accounting Information on Financial Instruments for Solving Economic Crimes," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 101-114, March.
• Natalia Skorobogatova, 2021. "Objects of Intellectual Property Right in the Accounting System," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 20-28, March.
• Leonid Suk & Petro Suk, 2021. "Accounting for Capital Turnover," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 29-35, March.
• Tetiana Shepel, 2021. "Development of Accounting in Ukraine Based on the Implementation of IFRS: Problems and Prospects," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 36-43, March.
• Olena Yarmolyuk & Olha Dmytrenko & Svitlana Viter, 2021. "Trends of the Accounting Development in Ukraine Taking into Account Foreign Experience," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 44-51, March.
• Viktoriia Gryn, 2021. "Strategic Correction of Enterprise Reporting Policy," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 5-11, March.
• Enkeleda Lulaj, 2021. "Accounting, Reforms and Budget Responsibilities in the Financial Statements," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 61-69, March.
• Yuliya Ostapenko, 2021. "Management of Tax Burden on Value-Added Tax at the Enterprise Level," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 70-75, March.
• Mariya Shyhun & Andrii Zhuravel, 2021. "Improving of the Tax Calculations in SAP for Ukrainian Companies," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 83-89, March.
• Natalya Bondarenko & Olha Feloniuk, 2021. "Organization of Warehouse Accounting of Production Inventories at the Enterprise," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 11-18, June.
• Serhii Bardash & Tetiana Osadcha, 2021. "Ontology of Variability of Accounting for Financial Rent," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 5-10, June.
• Olha Usatenko & Maryna Pashkevych, 2021. "Institutional Practices of Retail Accounting," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 19-25, September.
• Vasyl Hyk, 2021. "The Enterprise's Integrated Reporting: Bibliometric Analysis," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 5-10, September.
• Oleh Sokil & Dimitar Zvezdov & Laszlo Vasa, 2021. "The Perspective of European Globalization and Capitalization of Agriculture in the Post-Covid Period," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 90-96, September.
• Tamara Kucherenko & Halyna Anishchenko & Liudmyla Melnyk & Beata Anna Glinkowska-Krauze, 2021. "Accounting Information System under the Digital Transformation," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 23-29, December.
• Olha Lukova, 2021. "Accounting Identification of Agricultural Receipts as Financial Instruments," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 30-38, December.
• Rahmat Novari & Yusnaini & Luk Luk Fuadah, 2021. "The Impact of Tax Incentives, Political Costs, Litigation Risk and Equity Valuation on Accounting Conservatism," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 39-45, December.
• Sri Pujiningsih, 2021. "Exploration of University Sustainability Report Indicators: Evidence from Indonesia," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 46-54, December.
• Achmad Farid Dedyansyah & Sri Pujiningsih & Satia Nur Maharani, 2021. "The Impact of IFRS Adoption on the Quality of Accounting Information: Systematic Literature Review," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 5-15, December.
• Fengyun Wu, 2021. "The Differential Impact Of Private And Public Debt On Accounting Conservatism," Accounting & Taxation, The Institute for Business and Finance Research, vol. 13(1), pages 109-119.
• Elizabeth Johnson & Matthew Petersen & Joshua Sloan & Adrian Valencia, 2021. "The Interest, Knowledge, And Usage Of Artificial Intelligence In Accounting: Evidence From Accounting Professionals," Accounting & Taxation, The Institute for Business and Finance Research, vol. 13(1), pages 45-58.
• Susanne Leitner-Hanetseder & Josef Arminger & Christa Hangl, 2021. "Impact Of Software Expenses On Financial Statements And Capital Ratios In The Financial Sector Empirical: Evidence From Germany And Austria," Accounting & Taxation, The Institute for Business and Finance Research, vol. 13(1), pages 97-108.
• Susanne Leitner-Hanetseder & Christoph Eisl & Carina Knoll & Othmar M. Lehner, 2021. "Need For Advanced It Skills For Accountants €“ What Does Accounting Education Literature Tell Us?," Business Education and Accreditation, The Institute for Business and Finance Research, vol. 13(1), pages 57-69.
• Yahn-Shir Chen & Yi-Fang Yang & I-Ching Huang, 2021. "Effects Of Increased Competition On Smallsized Auditors In Taiwan: Fight Or Flight?," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, vol. 15(1), pages 1-17.
• Mirjana Hladika & Danimir Gulin & Ivana Bernat, 2021. "Revaluation as a Model of Subsequent Measurement of Property, Plant, and Equipment – Case of Croatia," Croatian Economic Survey, The Institute of Economics, Zagreb, vol. 23(1), pages 63-95, June.
• Sevala Isakovic-Kaplan & Lejla Demirovic & Mahir Proho, 2021. "Benford’s Law in Forensic Analysis of Income Statements of Economic Entities in Bosnia and Herzegovina," Croatian Economic Survey, The Institute of Economics, Zagreb, vol. 23(1), pages 31-61, June.
• Elena Alina OLARU (COLBEA), 2021. "Information platform - solution of digitalization of the public accounting system," Romanian Journal of Economics, Institute of National Economy, vol. 53(2(62)), pages 108-122, December.
• Andrijana Rogosic, 2021. "Public sector cost accounting and information usefulness in decision-making," Public Sector Economics, Institute of Public Finance, vol. 45(2), pages 209-227.
• Hulya Kesici Caliskan & Ayse Atilgan Saridogan, 2021. "An Empirical Analysis for the Effects of Accounting and Auditing Standards and Corporate Governance on Macroeconomic Stability," Journal of Economic Policy Researches, Istanbul University, Faculty of Economics, vol. 8(2), pages 101-114, July.
• Nizar Mohammad Alsharari (ed.), 2021. "Accounting and Finance Innovations," Books, IntechOpen, number 7129, January-J.
• Dina El Mahdy, 2021. "The Economic Effect of Bitcoin Halving Events on the U.S. Capital Market," Chapters, in: Nizar Mohammad Alsharari (ed.), Accounting and Finance Innovations, IntechOpen.
• Phan Anh Tu & Le Khuong Ninh & Do Thuy Huong, 2021. "Internationalization and Turkish Manufacturing Firm Performance - Does Managerial Personality Matter?," Chapters, in: Nizar Mohammad Alsharari (ed.), Accounting and Finance Innovations, IntechOpen.
• Sezer Bozkus Kahyaoglu & Tamer Aksoy, 2021. "Survey on Blockchain Based Accounting and Finance Algorithms Using Bibliometric Approach," Chapters, in: Nizar Mohammad Alsharari (ed.), Accounting and Finance Innovations, IntechOpen.
• Rim Khemiri, 2021. "Knowledge and Skills Required in Accounting Education: A Comparative Study," Chapters, in: Nizar Mohammad Alsharari (ed.), Accounting and Finance Innovations, IntechOpen.
• Hardo Holpus & Ahmad Alqatan & Muhammad Arslan, 2021. "Investigating the Viability of Applying a Lower Bound Risk Metric for Altman's z-Score," Chapters, in: Nizar Mohammad Alsharari (ed.), Accounting and Finance Innovations, IntechOpen.
• Sunita Dasman, 2021. "Analysis of Return and Risk of Cryptocurrency Bitcoin Asset as Investment Instrument," Chapters, in: Nizar Mohammad Alsharari (ed.), Accounting and Finance Innovations, IntechOpen.
• Rui Jorge Rodrigues Jorge Rodrigues da Silva & Maria do Ceu Gaspar Alves & Maria Margarida Mendes Rodrigues, 2021. "What Was Published in Accounting Education Journals about Accounting Teaching?," Chapters, in: Nizar Mohammad Alsharari (ed.), Accounting and Finance Innovations, IntechOpen.
• Orla Feeney, 2021. "Accounting in a Social Context," Chapters, in: Nizar Mohammad Alsharari (ed.), Accounting and Finance Innovations, IntechOpen.
• Nizar Mohammad Alsharari, 2021. "Management Accounting Practices and E-Business Model in the US Walmart Corporation," Chapters, in: Nizar Mohammad Alsharari (ed.), Accounting and Finance Innovations, IntechOpen.
• rafathunnisa Syeda, 2021. "Impact of Working Capital Management on Profitability: A Case Study of Trading Companies," Chapters, in: Nizar Mohammad Alsharari (ed.), Accounting and Finance Innovations, IntechOpen.
• Sumiyana Sumiyana & Hendrian Hendrian & Ruslan Effendi & Krisnhoe Fitrijati & Sriwidharmanely Sriwidharmanely, 2021. "Accounting Quality and Its Challenges in 21 st Century," Chapters, in: Nizar Mohammad Alsharari (ed.), Accounting and Finance Innovations, IntechOpen.
• Zahra AL Nasser, 2021. "The Effect of Internal Corporate Governance of the Firm's Performance and Firm Value in Five GCC Countries," Chapters, in: Nizar Mohammad Alsharari (ed.), Accounting and Finance Innovations, IntechOpen.
• Herbert Nold & Lukas Michel, 2021. "Organizational Culture: A Systems Approach," Chapters, in: Nizar Mohammad Alsharari (ed.), Accounting and Finance Innovations, IntechOpen.
• Sule Ishola Omotosho, 2021. "Informality and Entrepreneurship in Developing Economy: Case for Entrepreneurial Financing," Chapters, in: Nizar Mohammad Alsharari (ed.), Accounting and Finance Innovations, IntechOpen.
• Ishay Wolf & Smadar Levi, 2021. "Funded Pension Schemes in Aging Societies: A Pure Economic Argument?," Chapters, in: Nizar Mohammad Alsharari (ed.), Accounting and Finance Innovations, IntechOpen.
• Garvan Whelan & Paul Hanly & Vincent O’Connell & Oldřich Ludwig Dittrich & Naser Abu Ghazalah, 2021. "Impact on Firm Liquidity Arising from Outsourcing Decisions as Evidenced by Off-Balance-Sheet Disclosures," International Advances in Economic Research, Springer;International Atlantic Economic Society, vol. 27(1), pages 17-27, February.
• Liis Tetsov & Natalie Gurvitš-Suits & Jiří Strouhal, 2021. "Job Satisfaction of Estonian Professional Accountants," International Advances in Economic Research, Springer;International Atlantic Economic Society, vol. 27(1), pages 79-81, February.
• Jiří Dokulil & Boris Popesko & Kateřina Kadalová, 2021. "Impact of Non-financial Performance Indicators on Planning Process Efficiency," International Advances in Economic Research, Springer;International Atlantic Economic Society, vol. 27(4), pages 329-331, November.
• Abdullah Alsaadi, 2021. "Can Inclusion in Religious Index Membership Mitigate Earnings Management?," Journal of Business Ethics, Springer, vol. 169(2), pages 333-354, March.
• Inga Hardeck & J. William Harden & David R. Upton, 2021. "Consumer Reactions to Tax Avoidance: Evidence from the United States and Germany," Journal of Business Ethics, Springer, vol. 170(1), pages 75-96, April.
• Joseph F. Brazel & Lorenzo Lucianetti & Tammie J. Schaefer, 2021. "Reporting Concerns About Earnings Quality: An Examination of Corporate Managers," Journal of Business Ethics, Springer, vol. 171(3), pages 435-457, July.
• Xi Fu & Xiaoxi Wu & Zhifang Zhang, 2021. "The Information Role of Earnings Conference Call Tone: Evidence from Stock Price Crash Risk," Journal of Business Ethics, Springer, vol. 173(3), pages 643-660, October.
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• Esther Pittroff, 2021. "The legitimacy of global accounting rules: a note on the challenges from path-dependence theory," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 25(2), pages 379-396, June.
• Wulung Li & Ramachandran Natarajan & Yan Zhao & Kenneth Zheng, 2021. "The effect of management control mechanisms through risk-taking incentives on asymmetric cost behavior," Review of Quantitative Finance and Accounting, Springer, vol. 56(1), pages 219-243, January.
• Emre Kilic & Gerald Lobo & Tharindra Ranasinghe & Lin Yi, 2021. "Strategic usefulness of ignorance: evidence from income smoothing via retained interest of securitized loans," Review of Quantitative Finance and Accounting, Springer, vol. 56(1), pages 245-272, January.
• Nancy L. Harp & Kevin H. Kim & Derek K. Oler, 2021. "A bold move or biting off more than they can chew: examining the performance of small acquirers," Review of Quantitative Finance and Accounting, Springer, vol. 56(2), pages 393-422, February.
• Songsheng Chen & Jun Guo & Qingqing Liu & Xiaoxiao Tong, 2021. "The impact of XBRL on real earnings management: unexpected consequences of the XBRL implementation in China," Review of Quantitative Finance and Accounting, Springer, vol. 56(2), pages 479-504, February.
• Vitor Azevedo & Patrick Bielstein & Manuel Gerhart, 2021. "Earnings forecasts: the case for combining analysts’ estimates with a cross-sectional model," Review of Quantitative Finance and Accounting, Springer, vol. 56(2), pages 545-579, February.
• Daniel Aobdia & Luminita Enache & Anup Srivastava, 2021. "Changes in Big N auditors’ client selection and retention strategies over time," Review of Quantitative Finance and Accounting, Springer, vol. 56(2), pages 715-754, February.
• Jiang Cheng & J. David Cummins & Tzuting Lin, 2021. "Earnings management surrounding forced CEO turnover: evidence from the U.S. property-casualty insurance industry," Review of Quantitative Finance and Accounting, Springer, vol. 56(3), pages 819-847, April.
• Peter M. Johnson & Thomas J. Lopez & Trevor L. Sorensen, 2021. "Did SFAS 141/142 improve the market’s understanding of net assets, goodwill, or other intangible assets?," Review of Quantitative Finance and Accounting, Springer, vol. 56(3), pages 891-915, April.
• Tri Tri Nguyen & Chau Minh Duong & Sunitha Narendran, 2021. "CEO profile and earnings quality," Review of Quantitative Finance and Accounting, Springer, vol. 56(3), pages 987-1025, April.
• Jing Wang & Wei Li & Arno Forst, 2021. "Product market competition, stock price informativeness, and IFRS adoption: evidence from Europe," Review of Quantitative Finance and Accounting, Springer, vol. 56(4), pages 1537-1559, May.
• Guanming He & Helen Mengbing Ren & Richard Taffler, 2021. "Do corporate insiders trade on future stock price crash risk?," Review of Quantitative Finance and Accounting, Springer, vol. 56(4), pages 1561-1591, May.
• D. G. DeBoskey & Yutao Li & Gerald J. Lobo & Yan Luo, 2021. "Corporate political transparency and the cost of debt," Review of Quantitative Finance and Accounting, Springer, vol. 57(1), pages 111-145, July.
• Yashu Dong & Danqing Young & Yinglei Zhang, 2021. "Familiarity bias and earnings-based equity valuation," Review of Quantitative Finance and Accounting, Springer, vol. 57(2), pages 795-818, August.
• K. C. Kenneth Chu & W. H. Sophia Zhai, 2021. "Distress risk puzzle and analyst forecast optimism," Review of Quantitative Finance and Accounting, Springer, vol. 57(2), pages 429-460, August.
• Yin Liu & Huiqi Gan & Khondkar Karim, 2021. "The effectiveness of chief financial officer board membership in improving corporate investment efficiency," Review of Quantitative Finance and Accounting, Springer, vol. 57(2), pages 487-521, August.
• Brooke Beyer & Binod Guragai & Eric T. Rapley, 2021. "Discontinued operations and analyst forecast accuracy," Review of Quantitative Finance and Accounting, Springer, vol. 57(2), pages 595-627, August.
• Rani Hoitash & Udi Hoitash & Ari Yezegel, 2021. "Can sell-side analysts’ experience, expertise and qualifications help mitigate the adverse effects of accounting reporting complexity?," Review of Quantitative Finance and Accounting, Springer, vol. 57(3), pages 859-897, October.
• Prodosh Simlai, 2021. "Accrual mispricing, value-at-risk, and expected stock returns," Review of Quantitative Finance and Accounting, Springer, vol. 57(4), pages 1487-1517, November.
• Mohammed Muneerali Thottoli, 2021. "Practical knowledge in preparing financial statements and ICT-enabled financial plans: An empirical study among entrepreneurial students in Oman," International Entrepreneurship Review, Centre for Strategic and International Entrepreneurship at the Cracow University of Economics., vol. 7(1), pages 21-31.
• Inten Meutia & Rochmawati Daud, 2021. "The meaning of financial accountability in Islamic boarding schools: The case of Indonesia," International Entrepreneurship Review, Centre for Strategic and International Entrepreneurship at the Cracow University of Economics., vol. 7(2), pages 31-41.
• Mariusz Andrzejewski & Patryk Dunal, 2021. "Artificial intelligence in the curricula of postgraduate studies in financial management: Survey results," International Entrepreneurship Review, Centre for Strategic and International Entrepreneurship at the Cracow University of Economics., vol. 7(4), pages 89-93.
• Juhász, Péter & Boda, György & Stocker, Miklós & Matyusz, Zsolt, 2021. "A fenntartható gazdasági növekedés és a tudástőke [Sustainable economic growth and knowledge capital]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(S11), pages 2-35.
• Alois Paul Knobloch & Felix Krauß, 2021. "Reconsidering the Prudential Filter for the Cash Flow Hedge Reserve in View of the Purpose of Banking Regulation," Credit and Capital Markets, Credit and Capital Markets, vol. 54(2), pages 265-299.
• Christian Kuster & Ana M. Golpe Cervelo, 2021. "Uso de los modelos de costeo en la toma de decisiones: evidencia empírica en evaluaciones diagnósticas aplicadas en cursos de grado, posgrado y empresariales en Uruguay, Brasil y Colombia," Proyecciones, IIEC, Univeridad Nacional de La Plata., Instituto de Investigaciones y Estudios Contables, Facultad de Ciencias Económicas, Universidad Nacional de La Plata, issue 15, pages 1-16, January-D.
• Hugo Ricardo Arreghini, 2021. "La investigación en lo social. El rol de la contabilidad," Proyecciones, IIEC, Univeridad Nacional de La Plata., Instituto de Investigaciones y Estudios Contables, Facultad de Ciencias Económicas, Universidad Nacional de La Plata, issue 15, pages 53-65, January-D.
• Xu Jiang, 2021. "Are Interim Performance Evaluations Optimal when the Evaluations are Subject to Manipulation?," Journal of Institutional and Theoretical Economics (JITE), Mohr Siebeck, Tübingen, vol. 177(3), pages 239-260.
• Lian Kee Phua & Char-Lee Lok & Yong Xia Chua & Tan-Chin Lim, 2021. "Earnings Volatility, the Use of Financial Derivatives and Earnings Management: Evidence from an Emerging Market," Malaysian Journal of Economic Studies, Faculty of Business and Economics, University of Malaya & Malaysian Economic Association, vol. 58(1), pages 1-20, June.
• Gabor Szigel, 2021. "Procyclical Effects of IFRS 9 - Illustrated by a Simulation on the Hungarian Banking System," Financial and Economic Review, Magyar Nemzeti Bank (Central Bank of Hungary), vol. 20(2), pages 60-90.
• Sean Cao & Wei Jiang & Junbo L. Wang & Baozhong Yang, 2021. "From Man vs. Machine to Man + Machine: The Art and AI of Stock Analyses," NBER Working Papers 28800, National Bureau of Economic Research, Inc.
• Lavender Yang & Nicholas Z. Muller & Pierre Jinghong Liang, 2021. "The Real Effects of Mandatory CSR Disclosure on Emissions: Evidence from the Greenhouse Gas Reporting Program," NBER Working Papers 28984, National Bureau of Economic Research, Inc.
• John M. Barrios, 2022. "Occupational Licensing and Accountant Quality: Evidence from the 150‐Hour Rule," Journal of Accounting Research, Wiley Blackwell, vol. 60(1), pages 3-43, March.
  • John M. Barrios, 2021. "Occupational Licensing and Accountant Quality: Evidence from the 150-Hour Rule," NBER Working Papers 29318, National Bureau of Economic Research, Inc.
• Anna Hevchuk & Liudmyla Shevchuk, 2021. "Development of information supplement of reporting forms as an effective way of business management," Technology audit and production reserves, Socionet;Technology audit and production reserves, vol. 5(4(61)), pages 6-14.
• Pavlo Hlasov, 2021. "Improvement of the mechanism of management accounting of enterprise expenses in the conditions of clusterization," Technology audit and production reserves, Socionet;Technology audit and production reserves, vol. 3(4(59)), pages 6-11.
• Kirstin Becker & Jannis Bischof & Holger Daske, 2021. "IFRS: Markets, Practice, and Politics," Foundations and Trends(R) in Accounting, now publishers, vol. 15(1-2), pages 1-262, July.
• Stephen A. Zeff, 2021. "Evolution of U.S. Regulation and the Standard-Setting Process for Financial Reporting: 1930s to the Present," Foundations and Trends(R) in Accounting, now publishers, vol. 15(3), pages 263-372, September.
• Nallareddy, Suresh & Pozen, Robert & Rajgopal, Shivaram, 2021. "Consequences of More Frequent Reporting: The U.K. Experience," Journal of Law, Finance, and Accounting, now publishers, vol. 6(1), pages 51-88, May.
• Jonathan Black & Mattias Nilsson & Roberto Pinheiro & Maximiliano da Silva, 2021. "Information Production and the Duration of Accounting Fraud," Journal of Law, Finance, and Accounting, now publishers, vol. 6(2), pages 263-314, November.
• Ibrahim Mert, 2021. "Qualitative Parameters of Internal Auditing Works on the Preferences of Investment Funds’ Analysts," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 60-71, March.
• Borislav Boyanov, 2021. "Categorization of the Undertakings as a Postulate for Financial Reporting Tailored to the Needs of Users," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 165-205, February.
• Maia Natchkova, 2021. "Specific Features of the Independent Financial Audit of the Transport Companies’ Financial Statements," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 3, pages 247-263, July.
• Laura Barna & Bogdan Ionescu, 2021. "The Impact Of Accounting Information Systems On Understanding Business Processes," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 164-170, July.
• Margareta Făgădar (Ghişa) & Claudiu – Florin Deac, 2021. "Trends In The Presentation Of Budget Information In Romanian Financial Statements," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 212-219, July.
• Hakeem Hammood Flayyih & Aws Saeed Mirdan & Abderrazek Hassan Elkhaldi, 2021. "Critical Success Factors Of Strategic Accounting Information System And It'S Relation With Strategic Decisions Effectiveness," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 227-234, July.
• Saleh JAWARNEH, 2021. "The Difference Between Ifrs And Us Gaap In Financial Statement Presentation," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 30(2), pages 309-317, December.
• Kazunori Miwa, 2021. "An Experimental Study on Information Acquisition and Disclosure in a Cournot Duopoly Market," Discussion Papers in Economics and Business 13-01-Rev, Osaka University, Graduate School of Economics.
• Lucia Alessi & Brunella Bruno & Elena Carletti & Katja Neugebauer & Isabella Wolfskeil, 2021. "Cover your assets: non-performing loans and coverage ratios in Europe [Bias-corrected matching estimators for average treatment effects]," Economic Policy, CEPR;CES;MSH, vol. 36(108), pages 685-733.
• Mehran Azimi & Anup Agrawal, 2021. "Is Positive Sentiment in Corporate Annual Reports Informative? Evidence from Deep Learning [Cash holdings and credit risk]," The Review of Asset Pricing Studies, Oxford University Press, vol. 11(4), pages 762-805.
• Ghada M Ismail & Fariz Huseynov & Pankaj K Jain & Thomas H McInish, 2021. "Brand Equity, Earnings Management, and Financial Reporting Irregularities [Measuring brand equity across products and markets]," Review of Corporate Finance Studies, Oxford University Press, vol. 10(2), pages 402-435.
• Kewei Hou & Haitao Mo & Chen Xue & Lu Zhang, 2021. "An Augmented q-Factor Model with Expected Growth [Abnormal returns to a fundamental analysis strategy]," Review of Finance, European Finance Association, vol. 25(1), pages 1-41.
• Andrew Bird & Stephen A Karolyi & Thomas G Ruchti & Phong Truong, 2021. "More is Less: Publicizing Information and Market Feedback [Illiquidity and stock returns: cross-section and time-series effects]," Review of Finance, European Finance Association, vol. 25(3), pages 745-775.
• Yadav Gopalan & Ankit Kalda & Asaf Manela, 2021. "Hub-and-Spoke Regulation and Bank Leverage [Inconsistent regulators: evidence from banking]," Review of Finance, European Finance Association, vol. 25(5), pages 1499-1545.
• Charles M C Lee & Eric C So & Charles C Y Wang & Wei Jiang, 2021. "Evaluating Firm-Level Expected-Return Proxies: Implications for Estimating Treatment Effects [The cross-section of volatility and expected returns]," Review of Financial Studies, Society for Financial Studies, vol. 34(4), pages 1907-1951.
• Marius Boita & Luminita Paiusan & Eduard Ajtay, 2021. "Underevaluation of the Taxable Base as a Result of Policies Aggressive Accountants Source Generator of Tax Fraud," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 697-702, August.
• Nina Adriana Buica & Marioara Avram & Magdalena Mihai, 2021. "Financial Audit Procedures Employed in Sustainability Assurance," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 703-709, August.
• Cristian Cenar & Iuliana Cenar, 2021. "Microaccounting and Macroaccounting: Characteristics and Interferences," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 710-718, August.
• Cristian Cenar & Iuliana Cenar, 2021. "Economic Pictures, the Tools for a Macroeconomic Analysis," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 719-728, August.
• Margareta Fagadar (Ghisa) & Claudiu – Florin Deac & Alexandru -Teodor Coracioni, 2021. "Increasing Public Administrative Responsibility by Modernizing the IT System for Reporting the Financial Statements of Public Institutions," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 741-749, August.
• Cristina Elena Georgescu, 2021. "Considerations About the Application of Accrual Accounting on the Public Sector in Romania," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 750-756, August.
• Teodor Hada & Ionela Cornelia Cioca, 2021. "Fiscal and Accounting Aspects Regarding the Gambling," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 757-765, August.
• Teodor Hada & Iulia Cristina Iuga & Dorin Wainberg, 2021. "Aspects Regarding the Registration in Accounting of Some Active Support Measures for Employees and Employers in Romania During 2020," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 766-771, August.
• Roxana-Aurelia Mart & Bogdan-Dumitru Cosofret, 2021. "Economic Theories that Explain the Emergence of Tax Evasion," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 782-790, August.
• Traian Cristin Nicolae, 2021. "Considerations on the Application of Information Technology Tools in Building the Accounting of Entities," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 791-797, August.
• Traian Cristin Nicolae, 2021. "Current Issues Regarding the Recording in Accounting of the Financial Instruments for Financing the Activity of the Entities," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 798-806, August.
• Traian Cristin Nicolae, 2021. "Considerations Regarding the Use of Information Technology in the Creation of Current Models of Entities' Accounting," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 1088-1094, December.
• Andreea-Cristina Savu & Lucian Badalau, 2021. "The Role of Accounting in Conducting Judicial Accounting Expertises and their Evolution in the Digital Era," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 1131-1137, December.
• Andreea-Cristina Savu, 2021. "Financial Audit from Robotization to Digitization," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 1138-1144, December.
• Mihai-Florentin Herciu, 2021. "Regulations Regarding Nonfinancial Reporting and Socially Responsible Behavior," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 286-294, December.
• Mihai-Florentin Herciu, 2021. "The Evolution of Corporate Social Responsibility and the Impact on the Organizations," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 295-303, December.
• Solomia Andres, 2021. "Managerial Challenges and the Impact of the Pandemic at the Level of a Corporate Governance Enterprise," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 562-569, December.
• Maria Petronela Aron, 2021. "Performance Measurement and Characterization of Financial Indicators of Agricultural Companies in Romania," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 928-934, December.
• Nicoleta Asalos & Bianca Zota & Luminita Iona Stefanica, 2021. "Uncertainty, Risks, and Challenges in the Accounting Profession during the COVID-19 Pandemic," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 935-939, December.
• Marius Boita & Luminita Paiusan & Adina Maria Motica, 2021. "Financial Impact Accounting in Determining the Fiscal Result," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 940-944, December.
• Leliana Diana Bolcu & Mihaela-Raluca Boharu (Mircea), 2021. "The Impact of Information Technologies on the Activity of Accountants," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 945-952, December.
• Maria Alina Caratas & Elena Cerasela Spătariu & Gabriela Gheorghiu, 2021. "The Influence of Culture on Accounting Disclosure among Islamic Countries," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 95-100, December.
• Leliana Diana Bolcu & Mihaela-Raluca Boharu (Mircea), 2021. "Outsourcing of the Accounting and Financial Function," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 953-961, December.
• Vidal García, Raúl & Ribal Sanchis, Javier & Blasco Ruiz, Ana, 2021. "Stock market multiples in the valuation of unlisted agrifood companies. || Múltiplos de mercado en la valoración de empresas agroalimentarias no cotizadas," Revista de Métodos Cuantitativos para la Economía y la Empresa = Journal of Quantitative Methods for Economics and Business Administration, Universidad Pablo de Olavide, Department of Quantitative Methods for Economics and Business Administration, vol. 31(1), pages 198-225, June.
• Salehi, Mahdi & Mokhtarzadeh, Mahdi & Adibian, Mohammad Sadegh, 2021. "The Effect of Audit Committee Characteristics and Auditor Changes on Financial Restatement in Iran. || El efecto de las características del comité de auditoría y los cambios de auditor en el restablec," Revista de Métodos Cuantitativos para la Economía y la Empresa = Journal of Quantitative Methods for Economics and Business Administration, Universidad Pablo de Olavide, Department of Quantitative Methods for Economics and Business Administration, vol. 31(1), pages 397-416, June.
• Somoza, Antonio, 2021. "The influence of the vulnerability of sectors on their survival and probability of insolvency: the case of small and medium entities in Spain || La influencia de la vulnerabilidad de los sectores en s," Revista de Métodos Cuantitativos para la Economía y la Empresa = Journal of Quantitative Methods for Economics and Business Administration, Universidad Pablo de Olavide, Department of Quantitative Methods for Economics and Business Administration, vol. 32(1), pages 148-174, December.
• Hideaki Sakawa & Naoki Watanabel, 2021. "Earnings quality and internal control in bank-dominated corporate governance," Asian Business & Management, Palgrave Macmillan, vol. 20(2), pages 188-220, April.
• Manish Bansal & Asgar Ali, 2021. "Differential impact of earnings management on the accrual anomaly," Journal of Asset Management, Palgrave Macmillan, vol. 22(7), pages 559-572, December.
• Zixin Zhang & Teck Lee Yap & Jiyoung Park, 2021. "Does voluntary CSR disclosure and CSR performance influence earnings management? Empirical evidence from China," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 18(2), pages 161-178, June.
• Muttanachai Suttipun, 2021. "The influence of board composition on environmental, social and governance (ESG) disclosure of Thai listed companies," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 18(4), pages 391-402, December.
• Yinlin Zhang & Michael. L. McIntyre, 2021. "Discretionary loan loss provisioning and stock trading liquidity," Journal of Banking Regulation, Palgrave Macmillan, vol. 22(2), pages 97-111, June.
• Mario Papik & Lenka Papikova, 2021. "Application of selected data mining techniques in unintentional accounting error detection," Equilibrium. Quarterly Journal of Economics and Economic Policy, Institute of Economic Research, vol. 16(1), pages 185-201, March.
• Katarina Valaskova & Peter Adamko & Katarina Frajtova Michalikova & Jaroslav Macek, 2021. "Quo Vadis, earnings management? Analysis of manipulation determinants in Central European environment," Oeconomia Copernicana, Institute of Economic Research, vol. 12(3), pages 631-669, September.
• Denich, Ervin, 2021. "Methodological Analysis of Accounting Quality — Empirical Approach to DeAngelo’s Model and the Modified Jones Model," Public Finance Quarterly, Corvinus University of Budapest, vol. 66(2), pages 195-210.
• Denich, Ervin & Hajdu, Dániel, 2021. "Measurement of Creative Accounting by Transparency and Disclosure Index (TDI) Method in Automobile Industry," Public Finance Quarterly, Corvinus University of Budapest, vol. 66(3), pages 381-396.
• Tóth, Balázs & Lippai-Makra, Edit & Szládek, Dániel & Kis, Gábor Dávid, 2021. "The Contribution of ESG Information to the Financial Stability of European Banks," Public Finance Quarterly, Corvinus University of Budapest, vol. 66(3), pages 429-450.
• Tamas Borbely & Maria Kiraly Szikszaine & Sandor Kakas, 2021. "Accrual accounting – an untapped opportunity to measure the performance of budgetary bodies," Public Finance Quarterly, State Audit Office of Hungary, vol. 66(6), pages 52-74.
• Borbély, Tamás & Szikszainé Király, Mária & Kakas, Sándor, 2021. "Accrual Accounting – an Untapped Opportunity to Measure the Performance of Budgetary Bodies," Public Finance Quarterly, Corvinus University of Budapest, vol. 66(S2), pages 52-74.
• Ozili, Peterson K, 2021. "Banking sector earnings management using loan loss provisions in the Fintech era," MPRA Paper 105083, University Library of Munich, Germany.
• Ozili, Peterson K, 2021. "Financial reporting under economic policy uncertainty," MPRA Paper 105089, University Library of Munich, Germany.
• Ozili, Peterson K, 2021. "Accounting and financial reporting during a pandemic," MPRA Paper 105183, University Library of Munich, Germany.
• Fernandez, Flavia M, 2021. "Evolución y perspectivas del Presupuesto como herramienta de gestión y contralor. Su abordaje en la enseñanza de grado [Budget as a management and control tool. Evolution, perspectives, and its app," MPRA Paper 105292, University Library of Munich, Germany, revised Jan 2021.
• Padellini, Mauro, 2021. "Balance sheet and seniority constraints on the repayment value of claims," MPRA Paper 107256, University Library of Munich, Germany.
• Padellini, Mauro, 2021. "Balance sheet and seniority constraints on the repayment value of claims," MPRA Paper 107295, University Library of Munich, Germany.
• Ozili, Peterson Kitakogelu, 2021. "Bank earnings management using loan loss provisions: comparing the UK, France, South Africa and Egypt," MPRA Paper 108506, University Library of Munich, Germany.
• Ozili, Peterson Kitakogelu, 2021. "Big 4 auditors, bank earnings management and financial crisis in Africa," MPRA Paper 108608, University Library of Munich, Germany.
• Kakkar, Shrey, 2021. "Can Environmental, Social and Governance be successfully incorporated into reporting standards? Evaluating ESG (Environmental concerns) in the Oil and Gas indus," MPRA Paper 110190, University Library of Munich, Germany.
• Abdullah, Hariem, 2021. "Profitability and Leverage as Determinants of Dividend Policy: Evidence of Turkish Financial Firms," MPRA Paper 112134, University Library of Munich, Germany.
• Stefanova, Marina & Petrova, Vesela & Atanasov, Atanas & Nikolov, Emil & Nikol, Olya & Kambourova, Bilyana, 2021. "Инициатива За Корпоративна Прозрачност. Аналитичен Доклад България 2021 [Corporate Transpаrеncy. Analytical report Bulgaria 2021]," MPRA Paper 112363, University Library of Munich, Germany.
• Philippe Boyer, 2021. "The food euro : method and new results to analyze distribution of value in the french food chain [L'euro alimentaire : méthode et nouveaux résultats pour l'analyse de la répartition de la valeur da," Post-Print hal-03575985, HAL.
  • BOYER, Philippe, 2021. "The food euro : method and new results to analyze distribution of value in the French food chain," MPRA Paper 115207, University Library of Munich, Germany.
  • Philippe Boyer, 2022. "The food euro : method and new results to analyze distribution of value in the french food chain [L’euro alimentaire : méthode et nouveaux résultats pour l’analyse de la répartition de la valeur da," Post-Print hal-03576037, HAL.
  • Philippe Boyer, 2021. "The food euro : method and new results to analyze distribution of value in the french food chain [L’euro alimentaire : méthode et nouveaux résultats pour l’analyse de la répartition de la valeur da," Post-Print hal-03575974, HAL.
  • Philippe Boyer, 2021. "The Food Euro : method and new results to analyze the distribution of value in french food chains [L'euro alimentaire : méthode et nouveaux résultats pour l'analyse de la répartition de la valeur d," Post-Print hal-03473271, HAL.
  • Philippe Boyer, 2021. "The food euro : method and new results to analyze distribution of value in the French food chain," Post-Print hal-03834604, HAL.
• Adriana Galant & Dajana Cvek, 2021. "The Effect of Environmental Performance Investments on Financial Performance: Analysis of Croatian Companies," Central European Business Review, Prague University of Economics and Business, vol. 2021(5), pages 37-51.
• Kateřina Knorová, 2021. "The impact of performance measurement and reward systems on work behaviour, motivation and performance: Qualitative study [Vliv systému měření výkonnosti a odměňování na pracovní chování, motivaci ," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2021(4).
• Aneta Zemánková, 2021. "Artificial intelligence in management accounting [Využití umělé inteligence v manažerském účetnictví]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2021(4).
• Libor Závodný, 2021. "Relevance versus Reliability Trade-off in Financial Reporting among Companies Listed at Visegrad Group Stock Exchanges," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2021(1), pages 7-24.
• Markéta Šeligová & Ivana Koštuříková, 2021. "Knowledge of Basic Accounting Issues of SBA Students and their View on the Qualification Level of Professional Accountants," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2021(1), pages 25-44.
• Marina Purina, 2021. "Human Freedom and Effective Corporate Income Tax Rates of CEE Listed Companies," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2021(2), pages 05-28.
• David Procházka & Šimon Vanc, 2021. "Jsou pravidla finanční fair play spravedlivá a udržitelná? Případ anglické Premier League [Are the Financial Fair Play Regulations Fair and Sustainable? Case of English Premier League]," Politická ekonomie, Prague University of Economics and Business, vol. 2021(1), pages 73-98.
• Dragos Andrei Stoica, 2021. "General Opinions about the Adoption of IAS/IFRS in Romania," Romanian Economic Journal, Department of International Business and Economics from the Academy of Economic Studies Bucharest, vol. 24(82), pages 132-139, December,.
• Mahdi Salehi & Mohammad Sadegh Adibian & Zakiyeh Sadatifar & Ehsan Khansalar, 2021. "The relationship between corporate governance characteristics and agency costs," Zbornik radova Ekonomskog fakulteta u Rijeci/Proceedings of Rijeka Faculty of Economics, University of Rijeka, Faculty of Economics and Business, vol. 39(1), pages 199-220.
• Vitezslav Halek, 2021. "Practical application of the CCB model in Czechia," Zbornik radova Ekonomskog fakulteta u Rijeci/Proceedings of Rijeka Faculty of Economics, University of Rijeka, Faculty of Economics and Business, vol. 39(2), pages 299-323.
• Gerekan, Bilal, 2021. "Reporting the Internally Developed Intangible Assets According to Turkish Accounting/Financial Reporting Standards (İşletme İçinde Oluşturulan Maddi Olmayan Duran Varlıkların Türkiye Muhasebe/Finansal," Business and Economics Research Journal, Uludag University, Faculty of Economics and Administrative Sciences, vol. 12(1), pages 233-243, January.
• Santos, José Manuel & Ortiz Martínez, Esther & Marín Hernández, Salvador, 2021. "Centros Especiales de Empleo ¿Objetivo mercantil o social? Un análisis a través del estudio de su situación económico-financiera," INVESTIGACIONES REGIONALES - Journal of REGIONAL RESEARCH, Asociación Española de Ciencia Regional, issue 51, pages 83-105.
• Madumere, Ifeanyi & Jacinta Ogochukwu, Ebubechukwu. & Obioma Obiageli, Ajaero,, 2021. "Application of Forensic Accounting Services by Corporate Organisations in Deterring Fraudulent Activities in Nigeria," Journal of Forensic Accounting & Fraud Investigation (JFAFI), Association of Forensic Accounting Researchers (AFAR), vol. 6(2), pages 113-128, July - De.
• Matthews, Ron & Ansari, Irfan & Watters, Bryan, 2021. "Operational Resilience in the Business-Battlespace," Journal of Financial Transformation, Capco Institute, vol. 53, pages 146-157.
• Olubunmi Aderemi, Helen, 2021. "Taxation, Quality Of Government And Business Development In Osun State, Nigeria," Journal of Taxation and Economic Development, Chartered Institute of Taxation of Nigeria, vol. 20(1), pages 1-17, March.
• Elizabeth Agbata, Amaka & Josephine Obada, Paradise & Nkem Akaegbobi, Tochukwu, 2021. "Effective Management Of Pension Funds Towards Fraud Reduction And Good Pension Scheme In Nigerian Public Sector," Journal of Taxation and Economic Development, Chartered Institute of Taxation of Nigeria, vol. 20(1), pages 63-77, March.
• J. Nwoye,, Ugochukwu & J. Ezenwafor, Nonye & I. Okoye, Emma, 2021. "Assessing Liquidity Determinants And Cash Holdings Decisions Of Systematically Important Banks (Sibs) In Nigeria: The Pre And Post Economic Recession Experience," Journal of Taxation and Economic Development, Chartered Institute of Taxation of Nigeria, vol. 20(1), pages 78-101, March.
• Felix Umanhonlen, Ogbeiyulu, 2021. "Review Of Theories On Auditors’ Rotation," Journal of Taxation and Economic Development, Chartered Institute of Taxation of Nigeria, vol. 20(2), pages 11-33, September.
• Usang Edet Usang, Obal & Aniekan Etim, Udofia, 2021. "Effect Of Tax Administration And Taxpayer Education On Tax Compliance Behaviour," Journal of Taxation and Economic Development, Chartered Institute of Taxation of Nigeria, vol. 20(2), pages 1-10, September.
• OLANIYAN, Oladipo Niyi & EFUNTADE, Alani Olusegun & EFUNTADE, Olubunmi Omotayo, 2021. "Corporate Social Responsibility And Firm Financial Performance In Nigeria: Mediating On Ethical Responsibility," Annals of Spiru Haret University, Economic Series, Universitatea Spiru Haret, vol. 21(1), pages 71-95.
• Ioannis Dokas & Christos Leontidis & Nicolaos Eriotis & Konstantinos Hazakis, 2021. "Earnings Management. An overview of the relative literature," Bulletin of Applied Economics, Risk Market Journals, vol. 8(2), pages 25-55.
• Yuyun Huang & Yuan George Shan & Joey W Yang, 2021. "Information processing costs and stock price informativeness: Evidence from the XBRL mandate," Australian Journal of Management, Australian School of Business, vol. 46(1), pages 110-131, February.
• Ana Isabel Lopes & Isabel Costa Lourenço & Mark T Soliman & Manuel Castelo Branco, 2021. "Is the relation between non-controlling interests and parent companies misleading?," Australian Journal of Management, Australian School of Business, vol. 46(1), pages 24-50, February.
• Rajat Deb & Pallad Debnath & Ananda Mohan Pal, 2021. "Expectation Gap Analysis in Corporate Financial Reporting Practices in India," Management and Labour Studies, XLRI Jamshedpur, School of Business Management & Human Resources, vol. 46(1), pages 38-58, February.
• Kirti Aggarwal, 2021. "Relationship between Company Characteristics and HR Disclosure Level: Evidences from Indian Public Sector Companies," Management and Labour Studies, XLRI Jamshedpur, School of Business Management & Human Resources, vol. 46(4), pages 399-421, November.
• Piotr Kica & Piotr Szczypa, 2021. "Valuation of Livestock in Farms (Wycena inwentarza zywego w gospodarstwach rolnych)," Problemy Zarzadzania, University of Warsaw, Faculty of Management, vol. 19(94), pages 118-130.
• Mumtaheena Anwar & Sohanur Rahman & Md. Nurul Kabir, 2021. "Does national carbon pricing policy affect voluntary environmental disclosures? A global evidence," Environmental Economics and Policy Studies, Springer;Society for Environmental Economics and Policy Studies - SEEPS, vol. 23(2), pages 211-244, April.
• Hakan Özkaya, 2021. "Sticky cost behavior: evidence from small and medium sized enterprises in Turkey," Eurasian Business Review, Springer;Eurasia Business and Economics Society, vol. 11(2), pages 349-369, June.
• Kai A. Bauch & Peter Kotzian & Barbara E. Weißenberger, 2021. "Likeability in subjective performance evaluations: does it bias managers’ weighting of performance measures?," Journal of Business Economics, Springer, vol. 91(1), pages 35-59, February.
• Christian Brück & Thorsten Knauer & Harald Meier & Anja Schwering, 2021. "Self-set salaries and creativity," Journal of Business Economics, Springer, vol. 91(1), pages 91-121, February.
• Nicole Nikiforow & Sebastian Wagener, 2021. "The contextual effect of completion on the effectiveness of performance feedback," Journal of Business Economics, Springer, vol. 91(1), pages 61-90, February.
• Thorsten Knauer & Hans-Ulrich Küpper & Philipp Schreck & Friedrich Sommer & Arnt Wöhrmann, 2021. "Experimental research in management accounting," Journal of Business Economics, Springer, vol. 91(1), pages 1-3, February.
• Kanishka Gupta & T. V. Raman, 2021. "The nexus of intellectual capital and operational efficiency: the case of Indian financial system," Journal of Business Economics, Springer, vol. 91(3), pages 283-302, April.
• Stefanie Einhorn & Xaver Heinicke & Thomas W. Guenther, 2021. "Management control packages in family businesses: a configurational approach," Journal of Business Economics, Springer, vol. 91(4), pages 433-478, May.
• Johannes Thesing & Patrick Velte, 2021. "Do fair value measurements affect accounting-based earnings quality? A literature review with a focus on corporate governance as moderator," Journal of Business Economics, Springer, vol. 91(7), pages 965-1004, September.
• Felix Bolduan & Ivo Schedlinsky & Friedrich Sommer, 2021. "The influence of compensation interdependence on risk-taking: the role of mutual monitoring," Journal of Business Economics, Springer, vol. 91(8), pages 1125-1148, October.
• Anthony D. Nikias & Steven T. Schwartz & Richard A. Young, 2021. "The effect of information transparency on capital budgeting with privately informed agents: a short research note," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 32(2), pages 253-268, June.
• Vincent K. Chong & Chanel Y. Loy & Isabel Z. Wang & David R. Woodliff, 2021. "The effect of negotiators’ role, leadership tone, and social value orientation on expected transfer prices: additional evidence," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 32(3), pages 299-332, September.
• Leanne Johnstone, 2021. "Facilitating sustainability control in SMEs through the implementation of an environmental management system," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 32(4), pages 559-605, December.
• Ivana Koštuříková & Markéta Šeligová, 2021. "Evaluation of Knowledge in Accounting of Regional Economic University Students," Springer Proceedings in Business and Economics, in: Nicholas Tsounis & Aspasia Vlachvei (ed.), Advances in Longitudinal Data Methods in Applied Economic Research, pages 199-209, Springer.
• Christos Sarigiannidis & Constantinos Halkiopoulos & Konstantinos Giannopoulos & Fay Giannopoulou & Anastasios E. Politis & Basilis Boutsinas & Konstantinos Kollias, 2021. "Do Hotels Care? A Proposed Smart Framework for the Effectiveness of an Environmental Management Accounting System Based on Business Intelligence Technologies," Springer Proceedings in Business and Economics, in: Vicky Katsoni & Ciná van Zyl (ed.), Culture and Tourism in a Smart, Globalized, and Sustainable World, pages 635-647, Springer.
• Colleen Honigsberg & Sharon P. Katz & Sunay Mutlu & Gil Sadka, 2021. "State contract law and the use of accounting information in debt contracts," Review of Accounting Studies, Springer, vol. 26(1), pages 124-171, March.
• Andrew C. Call & Max Hewitt & Jessica Watkins & Teri Lombardi Yohn, 2021. "Analysts’ annual earnings forecasts and changes to the I/B/E/S database," Review of Accounting Studies, Springer, vol. 26(1), pages 1-36, March.
• Theodore E. Christensen & Enrique Gomez & Matthew Ma & Jing Pan, 2021. "Analysts’ role in shaping non-GAAP reporting: evidence from a natural experiment," Review of Accounting Studies, Springer, vol. 26(1), pages 172-217, March.
• Jeremy Bertomeu & Edwige Cheynel & Eric Floyd & Wenqiang Pan, 2021. "Using machine learning to detect misstatements," Review of Accounting Studies, Springer, vol. 26(2), pages 468-519, June.
• Atif Ellahie & Xiaoxia Peng, 2021. "Management forecasts of volatility," Review of Accounting Studies, Springer, vol. 26(2), pages 620-655, June.
• Jeremy Bertomeu & Igor Vaysman & Wenjie Xue, 2021. "Voluntary versus mandatory disclosure," Review of Accounting Studies, Springer, vol. 26(2), pages 658-692, June.
• Frank Ecker & Jennifer Francis & Per Olsson & Katherine Schipper, 2021. "Non-random sampling and association tests on realized returns and risk proxies," Review of Accounting Studies, Springer, vol. 26(2), pages 772-814, June.
• Jung Min Kim & Daniel J. Taylor & Robert E. Verrecchia, 2021. "Voluntary disclosure when private information and disclosure costs are jointly determined," Review of Accounting Studies, Springer, vol. 26(3), pages 971-1001, September.
• Aneesh Raghunandan, 2021. "Financial misconduct and employee mistreatment: Evidence from wage theft," Review of Accounting Studies, Springer, vol. 26(3), pages 867-905, September.
• Andrea Pawliczek & A. Nicole Skinner & Laura A. Wellman, 2021. "A new take on voice: the influence of BlackRock’s ‘Dear CEO’ letters," Review of Accounting Studies, Springer, vol. 26(3), pages 1088-1136, September.
• Hans B. Christensen & Luzi Hail & Christian Leuz, 2021. "Mandatory CSR and sustainability reporting: economic analysis and literature review," Review of Accounting Studies, Springer, vol. 26(3), pages 1176-1248, September.
  • Hans B. Christensen & Luzi Hail & Christian Leuz, 2019. "Mandatory CSR and Sustainability Reporting: Economic Analysis and Literature Review," NBER Working Papers 26169, National Bureau of Economic Research, Inc.
• Downar, Benedict & Ernstberger, Jürgen & Reichelstein, Stefan & Schwenen, Sebastian & Zaklan, Aleksandar, 2021. "The impact of carbon disclosure mandates on emissions and financial operating performance," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 26(3), pages 1137-1175.
  • Benedikt Downar & Jürgen Ernstberger & Stefan Reichelstein & Sebastian Schwenen & Aleksandar Zaklan, 2021. "The impact of carbon disclosure mandates on emissions and financial operating performance," Review of Accounting Studies, Springer, vol. 26(3), pages 1137-1175, September.
  • Downar, Benedikt & Ernstberger, Jürgen & Reichelstein, Stefan & Schwenen, Sebastian & Zaklan, Aleksandar, 2020. "The impact of carbon disclosure mandates on emissions and financial operating performance," ZEW Discussion Papers 20-038, ZEW - Leibniz Centre for European Economic Research.
  • Benedikt Downar & Jürgen Ernstberger & Stefan Reichelstein & Sebastian Schwenen & Aleksandar Zaklan, 2020. "The Impact of Carbon Disclosure Mandates on Emissions and Financial Operating Performance," Discussion Papers of DIW Berlin 1875, DIW Berlin, German Institute for Economic Research.
• Russell J. Lundholm, 2021. "FSA in an ETF world," Review of Accounting Studies, Springer, vol. 26(4), pages 1428-1455, December.
• Margaret H. Christ & Scott A. Emett & Scott L. Summers & David A. Wood, 2021. "Prepare for takeoff: improving asset measurement and audit quality with drone-enabled inventory audit procedures," Review of Accounting Studies, Springer, vol. 26(4), pages 1323-1343, December.
• Richard Kent & Jacqueline Birt, 2021. "IAS 7 and value relevance: the direct method versus the indirect method," Review of Accounting Studies, Springer, vol. 26(4), pages 1532-1586, December.
• Tim Baldenius & Xiaojing Meng & Lin Qiu, 2021. "The value of board commitment," Review of Accounting Studies, Springer, vol. 26(4), pages 1587-1622, December.
• Lisa Silge & Arnt Wöhrmann, 2021. "Market reaction to asymmetric cost behavior: the impact of long-term growth expectations," Review of Managerial Science, Springer, vol. 15(2), pages 309-347, February.
• Lyudmyla Shkulipa, 2021. "Evaluation of accounting journals by coverage of accounting topics in 2018–2019," Scientometrics, Springer;Akadémiai Kiadó, vol. 126(9), pages 7251-7327, September.
• Nicholas Belesis & John Sorros & Alkiviadis Karagiorgos & Paraskevas Kousounadis, 2021. "Cumulative effect of IFRS 15 and IFRS 16 on maritime company financial statements: a hypothetical case," SN Business & Economics, Springer, vol. 1(3), pages 1-20, March.
• Olivier E. Malay, 2021. "How to Articulate Beyond GDP and Businesses’ Social and Environmental Indicators?," Social Indicators Research: An International and Interdisciplinary Journal for Quality-of-Life Measurement, Springer, vol. 155(1), pages 1-25, May.
• Muhammad Iqmal Hisham Kamaruddin & Mustafa Mohd Hanefah, 2021. "Bridging Zakat Impacts Toward Maqasid Shariah and Sustainable Development Goals (SDGs), Influence of Corporatization and Experiences on COVID-19," Springer Books, in: Mohd Ma'Sum Billah (ed.), Islamic Wealth and the SDGs, chapter 0, pages 393-420, Springer.
• Pieter Buys & Hannelie Nel, 2021. "Development of an Operation-Centric Costing System: The Case of a Water-Recycling Fabrication Facility," Springer Books, in: Pieter Buys (ed.), Designing Cost Management Systems to Support Business Decision-Making, chapter 0, pages 11-39, Springer.
• Arnu Wyk & Susanna L Middelberg, 2021. "Designing a Budgetary Control Framework: The Case of a Multinational Mining Engineering Company," Springer Books, in: Pieter Buys (ed.), Designing Cost Management Systems to Support Business Decision-Making, chapter 0, pages 41-62, Springer.
• Elbie Ward & Susanna L Middelberg & Pieter Buys, 2021. "Designing a Cost Management Framework for a Medical Scheme Service Provider in South Africa," Springer Books, in: Pieter Buys (ed.), Designing Cost Management Systems to Support Business Decision-Making, chapter 0, pages 87-105, Springer.
• Jui-I Chang & Chen-Ying Lee & Geng-Yu Lin, 2021. "Real earnings management and borrowing costs: The moderating effect of the directors’ and officers' liability insurance," Advances in Management and Applied Economics, SCIENPRESS Ltd, vol. 11(5), pages 1-3.
• Cheng-Wen Lee & Yi Tang Hu, 2021. "The Impact of Corporate Governance Mechanisms on Compliance with IFRS and Financial Reporting Quality," Journal of Applied Finance & Banking, SCIENPRESS Ltd, vol. 11(3), pages 1-3.
• Albertina Paula Monteiro & Catarina Cepêda & Amélia Silva & Eduardo Leite & Élvio Camacho, 2021. "The role of accounting information in decision-making and companies’ sustainability development: the Portuguese accountants’ perspective," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 9(1), pages 486-501, September.
• Hanna Czaja-Cieszyńska & Dominika Kordela & Beata Zyznarska-Dworczak, 2021. "How to make corporate social disclosures comparable?," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 9(2), pages 268-288, December.
• Sunday Oseiweh Ogbeide & Henry Usunobun Ogiugo & Isaac Olufemi Adesuyi, 2021. "Corporate governance mechanisms and financial reporting quality of commercial banks in Nigeria," Insights into Regional Development, VsI Entrepreneurship and Sustainability Center, vol. 3(1), pages 136-146, March.
• Ya-Fang Wang, 2021. "Corporate Social Responsibility, Environmental Pollution, and Stock Market Reaction," International Journal of Business and Economic Sciences Applied Research (IJBESAR), International Hellenic University (IHU), Kavala Campus, Greece (formerly Eastern Macedonia and Thrace Institute of Technology - EMaTTech), vol. 14(1), pages 40-47, June.
• Jo-Ting Wei, 2021. "Financial Reporting Material Misstatements, Earnings Conservatism and Managerial Replacement Decisions," International Journal of Business and Economic Sciences Applied Research (IJBESAR), International Hellenic University (IHU), Kavala Campus, Greece (formerly Eastern Macedonia and Thrace Institute of Technology - EMaTTech), vol. 14(1), pages 7-21, June.
• Ricardo Aguado Muñoz & José Luis Retolaza Ávalos & Leire Alcañiz González, 2021. "Social accounting in organizations of the Social Economy: The ARTE program applied to the CLADE Group [Contabilidad social en organizaciones de la Economía Social: el programa ARTE aplicado al Grup," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 138, pages 73865-73865.
• Winarno, Wahyu Agus & Tjahjadi, Bambang & Irwanto, Andry, 2021. "Time Lag Effects of IT Investment on Firm Performance: Evidence from Indonesia," Jurnal Ekonomi Malaysia, Faculty of Economics and Business, Universiti Kebangsaan Malaysia, vol. 55(3), pages 89-101.
• Claudia Custodio & Diogo Mendes & Daniel Metzger, 2021. "The impact of financial education of executives on financial practices of medium and large enterprises," NOVAFRICA Working Paper Series wp2105, Universidade Nova de Lisboa, Nova School of Business and Economics, NOVAFRICA.
• Tsvetomir Manolov, 2021. "Influence of Covid-19 on the Solvency of Companies in Bulgaria," Izvestia Journal of the Union of Scientists - Varna. Economic Sciences Series, Union of Scientists - Varna, Economic Sciences Section, vol. 10(1), pages 169-175, April.
• Atanas Atanasov, 2021. "COVID-19 as a Triggering Event in the Goodwill Impairment Testing," Izvestia Journal of the Union of Scientists - Varna. Economic Sciences Series, Union of Scientists - Varna, Economic Sciences Section, vol. 10(3), pages 177-184, December.
• Rumyana Marinova, 2021. "COVID-19 Impact on the Subsequent Assessment of the Competition Rights of Football Players," Izvestia Journal of the Union of Scientists - Varna. Economic Sciences Series, Union of Scientists - Varna, Economic Sciences Section, vol. 10(3), pages 194-201, December.
• Slavi Genov, 2021. "Human Capital As Subject Of Accounting," INTERNATIONAL SCIENTIFIC AND PRACTICAL CONFERENCE "HUMAN RESOURCE MANAGEMENT", University of Economics - Varna, number y:2021:i:1:p:181-187.
• Kehinde Isiaq Olaiya & Kareem Abidemi Arikewuyo & Ashim Babatunde Shogunro & Lateef Adewale Yunusa, 2021. "Effect of Risk Mitigation on Profitability of Insurance Industries in Nigeria," Izvestiya, Varna University of Economics, issue 3, pages 330-343.
• Kimouche Bilal, 2021. "Persistence and Predictive Ability of Earnings: Evidence from France and the UK," Economics and Business, Sciendo, vol. 35(1), pages 190-200, January.
• Meraghni Oualid & Bekkouche Latifa & Demdoum Zakaria, 2021. "Impact of Digital Transformation on Accounting Information Systems – Evidence from Algerian Firms," Economics and Business, Sciendo, vol. 35(1), pages 249-264, January.
• Nikodijević Marija & Novićević Blagoje & Rogan Milovan, 2021. "Empirical Study of the Implementation of Certain Budgeting Concepts in Manufacturing Companies in Serbia," Economic Themes, Sciendo, vol. 59(1), pages 61-76, March.
• Bogićević Jasmina & Karapavlović Nemanja & Jovković Biljana, 2021. "Solvency and Fixed Assets Financing of Agriculture, Forestry and Fishing Sector in the Republic of Serbia," Economic Themes, Sciendo, vol. 59(1), pages 95-108, March.
• Raičević Jelena, 2021. "Accounting Policies in the Function of Quality Assessment of Financial Statements," Economic Themes, Sciendo, vol. 59(3), pages 357-373, September.
• Cathala Christophe, 2021. "Integrating the Cost of the Carbon Footprint within the Income Statement – Tests on Seven Polish Firms," Financial Internet Quarterly (formerly e-Finanse), Sciendo, vol. 17(2), pages 32-43, June.
• Ertugrul Melik & Coskun Ali, 2021. "What is a real measure of corporate liquidity," International Journal of Management and Economics, Warsaw School of Economics, Collegium of World Economy, vol. 57(1), pages 3-13, March.
• Srbinoska Dusica Stevcevska & Srbinoski Igor, 2021. "A study on audit report timeliness: The Macedonian Stock Exchange," International Journal of Management and Economics, Warsaw School of Economics, Collegium of World Economy, vol. 57(3), pages 234-254, September.
• Morawska Izabela, 2021. "The impact of the IFRS 15 implementation on the revenue-based earnings management in Poland," Journal of Economics and Management, Sciendo, vol. 43(1), pages 387-403, May.
• Zarzycka Ewelina & Krasodomska Joanna & Dobija Dorota, 2021. "Stakeholder Engagement in Corporate Social Practices and Non-Financial Disclosures: A Systematic Literature Review," Journal of Management and Business Administration. Central Europe, Sciendo, vol. 29(1), pages 112-135, March.
• Puławska Karolina & Dobija Dorota & Piotrowska Katarzyna & Kravchenko Grygorii, 2021. "Audit Committee Formation: The Case of Poland," Journal of Management and Business Administration. Central Europe, Sciendo, vol. 29(2), pages 169-212, June.
• Kravchenko Grygorii, 2021. "International Experts’ Influence on Company Internationalization," Journal of Management and Business Administration. Central Europe, Sciendo, vol. 29(4), pages 57-90, December.
• Kimouche Bilal, 2021. "Measuring Accounting Conservatism in Financial Reports: A Comparison Between France and the United Kingdom," Journal of Social and Economic Statistics, Sciendo, vol. 10(1-2), pages 56-75, December.
• Hong Nguyen Thi Phuong & Thao Nguyen Thi Vo, 2021. "Impacts of Sales Expense and Administrative Cost Stickiness on Earnings Management – Empirical Evidence from Vietnam," Management, Sciendo, vol. 25(2), pages 206-231, December.
• Kimouche Bilal, 2021. "The Effect of Stock Market Listing on Real Earnings Management: Evidence From Algerian Companies," Naše gospodarstvo/Our economy, Sciendo, vol. 67(4), pages 96-107, December.
• Deaconu Adela & Ciurdaş Ioana & Bonaci Carmen, 2021. "Challenges Faced By Auditors When Estimating Fair Values. An Experiment in an Emerging Economy," Studia Universitatis Babeș-Bolyai Oeconomica, Sciendo, vol. 66(1), pages 36-60, April.
• Shkulipa Liudmyla, 2021. "Grouping of Major Changes in Conceptual Framework of Financial Reporting and Analysis of New Challenges," Studia Universitatis „Vasile Goldis” Arad – Economics Series, Sciendo, vol. 31(2), pages 20-44, June.
• Shkulipa Lyudmyla, 2021. "Analysis of Impact of Changes in IFRSs on Convergence of Accounting Systems in World," Studia Universitatis „Vasile Goldis” Arad – Economics Series, Sciendo, vol. 31(3), pages 75-103, September.
• Chyzhevska Lyudmyla & Voloschuk Lidiia & Shatskova Liubov & Sokolenko Liudmyla, 2021. "Digitalization as a Vector of Information Systems Development and Accounting System Modernization," Studia Universitatis „Vasile Goldis” Arad – Economics Series, Sciendo, vol. 31(4), pages 18-39, December.
• Kunnathodi Sudheesh & Kallumukku Balan Nidheesh, 2021. "Earnings Management to Meet Earnings Benchmarks: The Impact on Future Performance," Economic Research Guardian, Weissberg Publishing, vol. 11(1), pages 78-102, June.
• Frank J Fabozzi & Francesco A Fabozzi & Marcos López de Prado & Stoyan V Stoyanov, 2021. "Asset Management:Tools and Issues," World Scientific Books, World Scientific Publishing Co. Pte. Ltd., number 11901, February.
• Rob Bryer, 2021. "Creating the “Big Mess”:A Marxist History of American Accounting Theory, c.1900–1929," World Scientific Books, World Scientific Publishing Co. Pte. Ltd., number 12372.
• Frank J. Fabozzi & Francesco A. Fabozzi & Marcos López de Prado & Stoyan V. Stoyanov, 2021. "Asset Management Companies," World Scientific Book Chapters, in: Asset Management Tools and Issues, chapter 1, pages 1-28, World Scientific Publishing Co. Pte. Ltd..
• Frank J. Fabozzi & Francesco A. Fabozzi & Marcos López de Prado & Stoyan V. Stoyanov, 2021. "Fundamentals of Financial Statements," World Scientific Book Chapters, in: Asset Management Tools and Issues, chapter 2, pages 29-75, World Scientific Publishing Co. Pte. Ltd..
• Frank J. Fabozzi & Francesco A. Fabozzi & Marcos López de Prado & Stoyan V. Stoyanov, 2021. "Securitization and the Creation of Residential Mortgage-Related Securities," World Scientific Book Chapters, in: Asset Management Tools and Issues, chapter 3, pages 77-105, World Scientific Publishing Co. Pte. Ltd..
• Frank J. Fabozzi & Francesco A. Fabozzi & Marcos López de Prado & Stoyan V. Stoyanov, 2021. "Financial Econometrics Tools for Asset Management," World Scientific Book Chapters, in: Asset Management Tools and Issues, chapter 4, pages 107-145, World Scientific Publishing Co. Pte. Ltd..
• Frank J. Fabozzi & Francesco A. Fabozzi & Marcos López de Prado & Stoyan V. Stoyanov, 2021. "Monte Carlo Applications to Asset Management," World Scientific Book Chapters, in: Asset Management Tools and Issues, chapter 5, pages 147-172, World Scientific Publishing Co. Pte. Ltd..
• Frank J. Fabozzi & Francesco A. Fabozzi & Marcos López de Prado & Stoyan V. Stoyanov, 2021. "Optimization Models for Asset Management," World Scientific Book Chapters, in: Asset Management Tools and Issues, chapter 6, pages 173-191, World Scientific Publishing Co. Pte. Ltd..
• Frank J. Fabozzi & Francesco A. Fabozzi & Marcos López de Prado & Stoyan V. Stoyanov, 2021. "Machine Learning and its Applications to Asset Management," World Scientific Book Chapters, in: Asset Management Tools and Issues, chapter 7, pages 193-228, World Scientific Publishing Co. Pte. Ltd..
• Frank J. Fabozzi & Francesco A. Fabozzi & Marcos López de Prado & Stoyan V. Stoyanov, 2021. "Risk Measures and Asset Allocation Problems," World Scientific Book Chapters, in: Asset Management Tools and Issues, chapter 8, pages 229-259, World Scientific Publishing Co. Pte. Ltd..
• Frank J. Fabozzi & Francesco A. Fabozzi & Marcos López de Prado & Stoyan V. Stoyanov, 2021. "Securities Lending and its Alternatives in the Equity Market," World Scientific Book Chapters, in: Asset Management Tools and Issues, chapter 9, pages 261-276, World Scientific Publishing Co. Pte. Ltd..
• Frank J. Fabozzi & Francesco A. Fabozzi & Marcos López de Prado & Stoyan V. Stoyanov, 2021. "Repurchase Agreements for Financing Positions and Shorting in the Bond Market," World Scientific Book Chapters, in: Asset Management Tools and Issues, chapter 10, pages 277-293, World Scientific Publishing Co. Pte. Ltd..
• Frank J. Fabozzi & Francesco A. Fabozzi & Marcos López de Prado & Stoyan V. Stoyanov, 2021. "Implementable Quantitative Research," World Scientific Book Chapters, in: Asset Management Tools and Issues, chapter 11, pages 295-313, World Scientific Publishing Co. Pte. Ltd..
• Frank J. Fabozzi & Francesco A. Fabozzi & Marcos López de Prado & Stoyan V. Stoyanov, 2021. "Quantitative Equity Strategies," World Scientific Book Chapters, in: Asset Management Tools and Issues, chapter 12, pages 315-343, World Scientific Publishing Co. Pte. Ltd..
• Frank J. Fabozzi & Francesco A. Fabozzi & Marcos López de Prado & Stoyan V. Stoyanov, 2021. "Challenges in Implementing Equity Factor Investing Strategies," World Scientific Book Chapters, in: Asset Management Tools and Issues, chapter 13, pages 345-358, World Scientific Publishing Co. Pte. Ltd..
• Frank J. Fabozzi & Francesco A. Fabozzi & Marcos López de Prado & Stoyan V. Stoyanov, 2021. "Transaction and Trading Costs," World Scientific Book Chapters, in: Asset Management Tools and Issues, chapter 14, pages 359-385, World Scientific Publishing Co. Pte. Ltd..
• Frank J. Fabozzi & Francesco A. Fabozzi & Marcos López de Prado & Stoyan V. Stoyanov, 2021. "Managing a Common Stock Portfolio with a Multifactor Risk Model Using Fundamental Factor," World Scientific Book Chapters, in: Asset Management Tools and Issues, chapter 15, pages 387-416, World Scientific Publishing Co. Pte. Ltd..
• Frank J. Fabozzi & Francesco A. Fabozzi & Marcos López de Prado & Stoyan V. Stoyanov, 2021. "Managing a Bond Portfolio Using a Multifactor Risk Model," World Scientific Book Chapters, in: Asset Management Tools and Issues, chapter 16, pages 417-434, World Scientific Publishing Co. Pte. Ltd..
• Frank J. Fabozzi & Francesco A. Fabozzi & Marcos López de Prado & Stoyan V. Stoyanov, 2021. "Backtesting Investment Strategies," World Scientific Book Chapters, in: Asset Management Tools and Issues, chapter 17, pages 435-461, World Scientific Publishing Co. Pte. Ltd..
• Frank J. Fabozzi & Francesco A. Fabozzi & Marcos López de Prado & Stoyan V. Stoyanov, 2021. "Monte Carlo Backtesting Method," World Scientific Book Chapters, in: Asset Management Tools and Issues, chapter 18, pages 463-474, World Scientific Publishing Co. Pte. Ltd..
• Eberhartinger, Eva & Safaei, Reyhaneh & Sureth, Caren & Wu, Yuchen, 2021. "Are risk-based tax audit stretegies rewarded? An analysis of corporate tax avoidance," arqus Discussion Papers in Quantitative Tax Research 267, arqus - Arbeitskreis Quantitative Steuerlehre.
• Matthias Breuer & Christian Leuz & Steven Vanhaverbeke, 2019. "Reporting Regulation and Corporate Innovation," NBER Working Papers 26291, National Bureau of Economic Research, Inc.
  • Breuer, Matthias & Leuz, Christian & Vanhaverbeke, Steven, 2021. "Reporting regulation and corporate innovation," CFS Working Paper Series 675, Center for Financial Studies (CFS).
  • Breuer, Matthias & Leuz, Christian & Vanhaverbeke, Steven, 2020. "Reporting Regulation and Corporate Innovation," LawFin Working Paper Series 8, Goethe University, Center for Advanced Studies on the Foundations of Law and Finance (LawFin).
• Martinčević, Ivana & Sesar, Vesna & Buntak, Krešimir, 2021. "Implications of Accounting and Tax Treatment of Cryptocurrencies," Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference (2021), Hybrid Conference, Zagreb, Croatia, in: Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference, Hybrid Conference, Zagreb, Croatia, 9-10 September 2021, pages 376-388, IRENET - Society for Advancing Innovation and Research in Economy, Zagreb.
• Benedikt Downar & Jürgen Ernstberger & Stefan Reichelstein & Sebastian Schwenen & Aleksandar Zaklan, 2021. "The impact of carbon disclosure mandates on emissions and financial operating performance," Review of Accounting Studies, Springer, vol. 26(3), pages 1137-1175, September.
  • Downar, Benedict & Ernstberger, Jürgen & Reichelstein, Stefan & Schwenen, Sebastian & Zaklan, Aleksandar, 2021. "The impact of carbon disclosure mandates on emissions and financial operating performance," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 26(3), pages 1137-1175.
  • Downar, Benedikt & Ernstberger, Jürgen & Reichelstein, Stefan & Schwenen, Sebastian & Zaklan, Aleksandar, 2020. "The impact of carbon disclosure mandates on emissions and financial operating performance," ZEW Discussion Papers 20-038, ZEW - Leibniz Centre for European Economic Research.
  • Benedikt Downar & Jürgen Ernstberger & Stefan Reichelstein & Sebastian Schwenen & Aleksandar Zaklan, 2020. "The Impact of Carbon Disclosure Mandates on Emissions and Financial Operating Performance," Discussion Papers of DIW Berlin 1875, DIW Berlin, German Institute for Economic Research.
• Román-Aso, Juan A. & Coca Villalba, Fernando & Mastral Franks, Vanessa & Bosch Frigola, Irene, 2021. "Using Principal Component Analysis to create an index of financial conditions in Spain. Differences by firm size and industry," EconStor Preprints 234038, ZBW - Leibniz Information Centre for Economics.
• Dahlhoff, Jürgen & Sander, Thomas, 2021. "Keine Nachhaltigkeit bei der Working Capital-Performance? Empirische Einsichten am Beispiel von DAX 30-Unternehmen für die Jahre 2013 bis 2017," EconStor Preprints 243347, ZBW - Leibniz Information Centre for Economics.
• Henselmann, Klaus & Meier, Elena, 2021. "The History of Accounting in Germany - Transposition of Accounting Directives," EconStor Preprints 248386, ZBW - Leibniz Information Centre for Economics.
• Henselmann, Klaus, 2021. "The Fourth Accounting Directive and Member State Options for Single Accounts," EconStor Preprints 248387, ZBW - Leibniz Information Centre for Economics.
• Gibson, Rajna & Sohn, Matthias & Tanner, Carmen & Wagner, Alexander F., 2021. "Earnings Management and Managerial Honesty: The Investors' Perspectives," LawFin Working Paper Series 7, Goethe University, Center for Advanced Studies on the Foundations of Law and Finance (LawFin).
• Katarzyna Anna Bilicka & Elisa Casi & Carol Seregni & Barbara Stage, 2021. "Tax Strategy Disclosure: A Greenwashing Mandate?," CESifo Working Paper Series 9030, CESifo.
  • Bilicka, Katarzyna A. & Casi, Elisa & Seregni, Carol & Stage, Barbara, 2022. "Tax strategy disclosure: A greenwashing mandate," ZEW Discussion Papers 21-047, ZEW - Leibniz Centre for European Economic Research, revised 2022.
• Comello, Stephen & Reichelstein, Julia & Reichelstein, Stefan, 2021. "Corporate carbon reduction pledges: An effective tool to mitigate climate change?," ZEW Discussion Papers 21-052, ZEW - Leibniz Centre for European Economic Research.
• Müller, Raphael & Spengel, Christoph & Weck, Stefan, 2021. "How do investors value the publication of tax information? Evidence from the European public country-by-country reporting," ZEW Discussion Papers 21-077, ZEW - Leibniz Centre for European Economic Research.
• Kinga Ociesa, 2021. "Determinants of the capital structure of Polish industrial enterprises," Zeszyty Naukowe Małopolskiej Wyższej Szkoły Ekonomicznej w Tarnowie / The Malopolska School of Economics in Tarnow Research Papers Collection, Malopolska School of Economics in Tarnow, vol. 50(2), pages 25-36, June.

2020

• Ilie Răscolean & Ileana – Sorina Rakos, 2020. "The Influence of Costs on the Economic Substantiation of the Decision with an Impact on Business Evaluation," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1020-1028, August.
• Lucica Sintea (Anghel), 2020. "Depreciation and Scrapping of Assets in State Institutions," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1044-1048, August.
• Adrian-Cosmin Caraiman, 2020. "The Risk Management in Financing Decisions in Corporate Governance," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 859-865, August.
• Hada Izabela Diana, 2020. "Indicators for Measuring the Financial Performance of Economic Entities," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 945-953, August.
• Maria-Andreia Iliescu (Ristea) & Marioara Avram, 2020. "The Informational System: Its Importance and Role in Inventory/Stocks Management," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 962-966, August.
• Mihaela Maria Mihalcea, 2020. "Earnings Quality on Bucharest Stock Exchange Regulated Market," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 997-1002, August.
• Traian Cristin Nicolae, 2020. "Implications of Expanding the Use of Information Technology Tools in Accounting of Finance Transactions," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 1004-1011, December.
• Irina-Doina Pășcan & Andreea ChindriÈ™, 2020. "Reporting Lease Contracts According to IFRS 16: Case of Romanian Entities," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 1031-1038, December.
• Mitica Pepi, 2020. "Discounting Cash Flow Method Application in Banking Evaluation," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 1039-1047, December.
• Mitica Pepi, 2020. "Common Stock Index Analysis," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 1048-1054, December.
• Aurelia Maria Popescu, 2020. "Annual Financial Statements – The Most Important Documents for Economic Entities in Romania," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 1060-1064, December.
• Mariana Zamfir & Marinela Daniela Manea & Ileana Iulia Istudor, 2020. "Budgetary Control of Sales: Models of Analysis in Economic Entities in Romania," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 1109-1116, December.
• Aurelia Maria Popescu, 2020. "The Importance of Accounting Information for Stakeholders," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 1117-1121, December.
• Adrian-Cosmin Caraiman, 2020. "Internal Control in Corporate Governance," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 606-611, December.
• Adrian-Cosmin Caraiman, 2020. "Responsibility for Internal Control in Corporate Governance," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 612-618, December.
• Iuliana Cenar, 2020. "Perception, Regulation and Reality Regarding Provisions in Public Institutions Accounting in Romania," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 822-829, December.
• Iuliana Cenar, 2020. "Non-financial Reporting and Performance in Pre-university Education," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 830-836, December.
• Ioana Cristina Circa (Buzduga) & Cristina Valeria Laslo, 2020. "Comparative Aspect of Cost Management and Accounting Cost," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 853-856, December.
• Ioana Cristina Circa (Buzduga), 2020. "Aspects Regarding the Profitability of the Enterprise With the Help of the Data Provided by the Activity Reports," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 857-862, December.
• LuminiÅ£a Meda Decebal & Ionela Milutin & Marius Boiţă, 2020. "Creativity of the Company’s Income Multiplier," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 884-890, December.
• Margareta (Făgădar) GhiÅŸa, 2020. "Considerations Regarding the Need for Normalization in Accounting, in Public Institutions," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 903-907, December.
• Margareta (Făgădar) GhiÅŸa & Claudiu – Florin Deac, 2020. "The Impact of Information and Communication Technologies in the Sphere of Public Administration," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 908-913, December.
• NătăliÅ£a-Mihaela FrumuÈ™anu & Adreea-Mihaela Marin (Zgardan) & Mihaela Martin, 2020. "The Impact of COVID-19 Pandemic on the Activity of the Professional Accountant," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 922-931, December.
• Traian Cristin Nicolae, 2020. "Considerations Regarding the Recording in the Entities' Accounting of the Instruments for Financing the Operating Activities," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 998-1003, December.
• Ahmed Bouteska, 2020. "Do Board Characteristics Affect Bank Performance? Evidence from the Eurozone," Journal of Asset Management, Palgrave Macmillan, vol. 21(6), pages 535-548, October.
• Evangelos Chytis & Stergios Tasios & Ioannis Filos, 2020. "The effect of corporate governance mechanisms on tax planning during financial crisis: an empirical study of companies listed on the Athens stock exchange," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 17(1), pages 30-38, March.
• Michael L. McIntyre & Yinlin Zhang, 2020. "Depositors’ discipline, banks’ accounting discretion, and depositors’ expectations of implicit government guarantees," Journal of Banking Regulation, Palgrave Macmillan, vol. 21(3), pages 256-277, September.
• David Homola & Marie Pasekova, 2020. "Factors influencing true and fair view when preparing financial statements under IFRS: evidence from the Czech Republic," Equilibrium. Quarterly Journal of Economics and Economic Policy, Institute of Economic Research, vol. 15(3), pages 595-611, September.
• Lucia Svabova & Katarina Kramarova & Jan Chutka & Lenka Strakova, 2020. "Detecting earnings manipulation and fraudulent financial reporting in Slovakia," Oeconomia Copernicana, Institute of Economic Research, vol. 11(3), pages 485-508, September.
• Jiri Dokulil & Boris Popesko & Jan Dvorsky, 2020. "The budgeting processes of Czech companies: the role of the ownership structure and foreign capital," Oeconomia Copernicana, Institute of Economic Research, vol. 11(4), pages 779-798, December.
• Böcskei, Elvira & Vértesy, László & Bethlendi, András, 2020. "The Accounting and Legal Issues of Capital Reserve, with Particular Emphasis on Capital Increase by Share Premium," Public Finance Quarterly, Corvinus University of Budapest, vol. 65(2), pages 225-244.
• Huang, Qiubin & Xiong, Mengyuan & Xiao, Ming, 2020. "Managerial ability, financial performance and goodwill impairment: A moderated mediation analysis," MPRA Paper 100459, University Library of Munich, Germany.
• Filipova, Fanya & Georgiev, Venelin & Atanasov, Atanas & Petrova, Reni & Marinova, Rumyana, 2020. "Ефекти От Прилагането На Мсфо 15 Приходи От Договори С Клиенти В Част От Българските Предприятия За Периода 2017 – 2018 Година [Effects Of Applying IFRS 15 Revenue From Contracts With Customers In ," MPRA Paper 102183, University Library of Munich, Germany.
• Atanasov, Atanas, 2020. "Ползите От Задължително Нефинансово Отчитане Без Единна Рамка За Оповестяване [The Benefits of Mandatory Non-Financial Reporting Without a Single Disclosure Framework]," MPRA Paper 102184, University Library of Munich, Germany.
• Georgieva, Daniela, 2020. "A study of intangible assets disclosure as factor for sustainability: an evidence from Bulgarian furniture enterprises," MPRA Paper 103245, University Library of Munich, Germany.
• Georgieva, Daniela & Bankova, Diana, 2020. "Problems in audit and reporting in Bulgaria’s forestry," MPRA Paper 103246, University Library of Munich, Germany.
• Baschieri, Davide & Magni, Carlo Alberto & Marchioni, Andrea, 2020. "Comprehensive Financial Modeling of Solar PV Systems," MPRA Paper 103886, University Library of Munich, Germany.
• Marchioni, Andrea & Magni, Carlo Alberto & Baschieri, Davide, 2020. "Investment and financing perspectives for a solar photovoltaic project," MPRA Paper 104012, University Library of Munich, Germany.
• Atanasov, Atanas, 2020. "Non-Financial Reporting - A Step Towards Improving The Sustainability Of The Wood-Based Industries," MPRA Paper 104558, University Library of Munich, Germany.
• Георгиева, Даниела & Георгиева, Теодора, 2020. "Извършваните От Счетоводителите Дейности И Задачи Като Фактори За Определяне На Необходимите Дигитални Компетенции [Accountants’ work tasks and activities as factors for defining the needed digital," MPRA Paper 104704, University Library of Munich, Germany, revised 2020.
• Георгиева, Даниела, 2020. "Изследване На Дигиталните Умения На Счетоводителите В Качеството Им На Потребители На Информационни И Комуникационни Технологии [Research on the digital skills of accountants as users of informatio," MPRA Paper 104705, University Library of Munich, Germany, revised 2020.
• Abuselidze, George & Slobodianyk, Anna, 2020. "Analysis and Control of Bankruptcy and Reorganization Processes: Case Studies Using Accounting Data," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 164.
  • Abuselidze, George, 2020. "Analysis and Control of Bankruptcy and Reorganization Processes: Case Studies Using Accounting Data," MPRA Paper 104905, University Library of Munich, Germany.
• Atanasov, Atanas & Marinova, Rumyana, 2020. "Интегрираното Отчитане Като Инструмент За Комуникиране На Корпоративна Информация В Условията На Covid-19 [Integrated reporting as a tool for communication of corporate information in the COVID-19 ," MPRA Paper 105256, University Library of Munich, Germany.
• Георгиева, Даниела, 2020. "Предизвикателства Пред Отчитането На Научноизследователската И Развойна Дейност В България [Reporting of R&D in Bulgaria - challenges]," MPRA Paper 105321, University Library of Munich, Germany.
• Георгиева, Даниела, 2020. "По Някои Въпроси Относно Непубликуването На Оповестявания За Научноизследователската И Развойна Дейност Като Част От Финансовите Отчети На Български Иновативни Предприятия [On some issues regarding," MPRA Paper 106717, University Library of Munich, Germany, revised 2020.
• Andrea Marchioni & Carlo Alberto Magni & Davide Baschieri, 2020. "Investment and Financing Perspectives for a Solar Photovoltaic Project," MIC 2020: The 20th Management International Conference,, University of Primorska Press.
  • Marchioni, Andrea & Magni, Carlo Alberto & Baschieri, Davide, 2020. "Investment and financing perspectives for a solar photovoltaic project," MPRA Paper 107374, University Library of Munich, Germany.
• Lueg, Rainer, 2020. "Customer accounting and free return policies of retailers," MPRA Paper 107802, University Library of Munich, Germany.
• Mahami, Zouleykha & Mouloudj, Kamel, 2020. "Factors Affecting Detection of Manipulation in Financial Statements: An Empirical Study from Auditors’ Perspective," MPRA Paper 108008, University Library of Munich, Germany, revised 30 Jun 2020.
• FENDRI ZOUARI, Nawel & NEIFAR, MALIKA, 2020. "Loan loss provisions under regulatory pressure: public versus private banks in Tunisia," MPRA Paper 99081, University Library of Munich, Germany.
• Ojo, Marianne, 2020. "The need for global coordination and cooperation transparency and uncertainty amid the COVID -19 outbreak," MPRA Paper 99775, University Library of Munich, Germany.
• Magni, Carlo Alberto & Marchioni, Andrea, 2020. "Average rates of return, working capital, and NPV-consistency in project appraisal: A sensitivity analysis approach," International Journal of Production Economics, Elsevier, vol. 229(C).
  • Magni, Carlo Alberto & Marchioni, Andrea, 2020. "Average rates of return, working capital, and NPV-consistency in project appraisal: A sensitivity analysis approach," MPRA Paper 99922, University Library of Munich, Germany.
• Roedl, Marianne & Dupont, Genevieve, 2020. "Monetary policy implications of the COVID-19 outbreak, the social pandemic," MPRA Paper 99981, University Library of Munich, Germany.
• Maria Natasha Jostan & Ria Sandra Alimbudiono, 2020. "Student Academic Studies, Lifestyle and Prospect as Future Accountant," ACTA VSFS, University of Finance and Administration, vol. 14(2), pages 115-122.
• Lucie Brabcová, 2020. "Requirements for cash flows reporting in the Czech legislation and their development in time [Požadavky na vykazování informací o peněžních tocích v české legislativě a jejich vývoj v čase]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2020(3-4).
• Lucie Brabcová, 2020. "Requirements for cash flows reporting in the Czech legislation and their development in time [Požadavky na vykazování informací o peněžních tocích v české legislativě a jejich vývoj v čase]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2020(3-4), pages 5-23.
• Kateřina Knorová –Jana Fibírová, 2020. "Work motivation. Self-determination theory: literature review [Motivace v pracovním prostředí. Teorie sebeurčení a její vývoj: Literární rešerše]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2020(3-4).
• Kateřina Knorová & Jana Fibírová, 2020. "Work motivation. Self-determination theory: literature review [Motivace v pracovním prostředí. Teorie sebeurčení a její vývoj: Literární rešerše]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2020(3-4), pages 71-93.
• Michal Šindelář –Tereza Čudová, 2020. "Trust funds in the Czech Republic [Analýza zakládání svěřenských fondů v České republice]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2020(3-4).
• Michal Šindelář & Tereza Čudová, 2020. "Trust funds in the Czech Republic [Svěřenské fondy v České republice]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2020(3-4), pages 39-52.
• Josef Krupička, 2020. "The Management Accounting Practices in Healthcare: The Case of Czech Public Hospitals," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2020(1), pages 53-66.
• Jana Skálová & Ladislav Mejzlík & Marcel Bareš, 2020. "Vykazování jiného výsledku hospodaření minulých let v českých společnostech [Reporting of Prior Period Errors and Changes in Accounting Policies by Czech Companies]," Politická ekonomie, Prague University of Economics and Business, vol. 2020(3), pages 245-266.
• Andrea Marchioni & Carlo Alberto Magni & Davide Baschieri, 2020. "Investment and Financing Perspectives for a Solar Photovoltaic Project," MIC 2020: The 20th Management International Conference,, University of Primorska Press.
  • Marchioni, Andrea & Magni, Carlo Alberto & Baschieri, Davide, 2020. "Investment and financing perspectives for a solar photovoltaic project," MPRA Paper 107374, University Library of Munich, Germany.
• Marcela BENGESCU, 2020. "Legal Reserves, Provisions And Adjustments For Tax Depreciations," Scientific Bulletin - Economic Sciences, University of Pitesti, vol. 19(1), pages 3-8.
• Mariana BANUTA & Mihaela GADOIU, 2020. "Assessments Concerning The Use Of Accounting And Fiscal Information For The Substantiation Of Investment Decisions," Scientific Bulletin - Economic Sciences, University of Pitesti, vol. 19(1), pages 9-21.
• Luca Larcher & Francis Breedon, 2020. "Discounting and the market valuation of defined benefit pensions," Working Papers 932, Queen Mary University of London, School of Economics and Finance.
• Albulena Shala & Valentin Toçi & Skender Ahmeti, 2020. "Income smoothing through loan loss provisions in south and Eastern European banks," Zbornik radova Ekonomskog fakulteta u Rijeci/Proceedings of Rijeka Faculty of Economics, University of Rijeka, Faculty of Economics and Business, vol. 38(2), pages 429-452.
• Toni Šušak, 2020. "The effect of regulatory changes on relationship between earnings management and financial reporting timeliness: The case of COVID-19 pandemic," Zbornik radova Ekonomskog fakulteta u Rijeci/Proceedings of Rijeka Faculty of Economics, University of Rijeka, Faculty of Economics and Business, vol. 38(2), pages 453-473.
• Aytac, Alp & Gucenme Gencoglu, Umit, 2020. "Comparison of TFRS, BOBI FRS, KUMI FRS and General Communiqué on Application of Accounting System (MSUGT) in terms of Tangible Fixed Assets and Depreciation," Business and Economics Research Journal, Uludag University, Faculty of Economics and Administrative Sciences, vol. 11(3), pages 753-767, July.
• Khalid, Sophia & Waseem, Ansar, 2020. "Contribution of Balanced Scorecard Implementation inPerformance Management System to Enhance Job Satisfaction: Empirical Evidence from FMCG Sector of Pakistan," Sukkur IBA Journal of Management and Business, Sukkur IBA University, vol. 7(1), pages 40-54, Jan-June.
• Afrogha, Olufolakemi & Oladele, Femi & Wright, Olatunde, 2020. "Influencing Factors On Academic Performance In Bowen University: The Perceptions Of Accounting Undergraduate Students," International Journal of Contemporary Accounting Issues-IJCAI (formerly International Journal of Accounting & Finance IJAF), The Institute of Chartered Accountants of Nigeria (ICAN), vol. 9(2), pages 120-140, September.
• Narwal, Karampal & Pathneja, Shweta, 2020. "Banking Industry and Non-Performing Assets: A Literature Review," International Journal of Banking, Risk and Insurance, Publishing India Group, vol. 8(1), pages 1-14, March.
• Jangra, Kavita, 2020. "Operating Efficiency of Indian Public Sector Banks in Light of Basel III Norms," International Journal of Banking, Risk and Insurance, Publishing India Group, vol. 8(1), pages 15-25, March.
• Das, Sudhir Chandra & Chaurasia, Sarika, 2020. "Magnitude of Human Resource (HR) Challenges and Their Dependency on Select Demographic Diversity: Experiences from Commercial Banks in India," International Journal of Banking, Risk and Insurance, Publishing India Group, vol. 8(1), pages 26-42, March.
• Zulueta Gavilanes, Osdais Iraelio & Salas Fuente, Happy & Tomas Pérez, Judith, 2020. "Integración de las actividades ambientales en el sistema contable de las sucursales del Bandec Guantánamo," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, vol. 4(1), pages 10-31.
• Díaz Galano, Bryan Emmanuel & Salas Fuente, Happy, 2020. "Procedimiento para integrar las actividades medioambientales en la información contable de las instituciones hospitalarias cubanas," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, vol. 4(1), pages 32-43.
• Rodríguez Cabrera, Karina & Baujín Pérez, Pilarin, 2020. "Procedimiento para la evaluación y perfeccionamiento del sistema de información contable-financiero," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, vol. 4(1), pages 44-50.
• Peña Breffe, Raudelis & del Toro Ríos, José Carlos, 2020. "Los procesos de las actividades agrícolas y su relación con la NIC 41 Agricultura," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, vol. 4(1), pages 51-62.
• Díaz González, Yuri & Baujín Pérez, Pilarin, 2020. "Procedimiento para la identificación, cuantificación y registro contable de los pasivos ambientales en la industria petrolera cubana," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, vol. 4(1), pages 63-72.
• Peña Breffe, Raudelis, 2020. "Necesidad de una Norma Contable para la Agricultura en Cuba. Una panorámica desde Problemas Sociales de la Ciencia y la Tecnología," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, vol. 4(2), pages 11-25.
• Rodríguez Hernández, Yaisel & Lías González, Alexander Tomás & Sánchez Arencibia, Alba, 2020. "Procedimiento para el control de los costos en la ganadería bovina," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, vol. 4(3), pages 11-18.
• Álvarez Gutierrez, Yaqueline & Wilson Álvarez, Jessika Maite, 2020. "Método ABC para mejorar la gestión de los inventarios en la Empresa Comercializadora Escambray Guantánamo," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, vol. 4(3), pages 19-28.
• Lomelí Rodríguez, Sandra Eva & Canale, Sandra del Carmen & Bergese, Melisa & guzmán Aguilar, Erenesto, 2020. "El costo del factor trabajo como elemento diferenciador para la inserción en las Cadenas Globales de Valor. Análisis comparado del sector manufacturero en Argentina-México," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, vol. 4(3), pages 57-71.
• del Toro Ríos, José Carlos, 2020. "Sistema de Contabilidad Gubernamental," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, vol. 4(4), pages 1-8.
• Fernández Elías, Rafael & Cera Hernández, Gabriela & Adriano Castro, Kevin, 2020. "Contabilidad en la nube: una alternativa para el teletrabajo," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, vol. 4(4), pages 19-31.
• Borrell Valenciano, Clarivel, 2020. "El inventario en la cadena de suministros: evolución histórica, conceptualización y actualidad en Cuba," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, vol. 4(4), pages 32-41.
• Wilson Kindelán, Jorge & Toledo Dorrego, Antonio & Hierrezuelo Betancourt, Frank, 2020. "La Cadena de Valores en la UEB de Acopio “Santiago”," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, vol. 4(4), pages 54-76.
• Williams Piedra, Tania & Sánchez Batista, Antonio, 2020. "La gestión de costos ABC y su impacto en la administración de justicia," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, vol. 4(4), pages 96-114.
• Rodríguez Fajardo, Luisa María, 2020. "Planeación estratégica, riesgos y Cuadro de mando Integral, en Moneda Libremente Convertible en la empresa CIMEX Sucursal Matanzas," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, vol. 4(4), pages 77-95.
• Ioana-Andreea CIOLOMIC & Ioana Natalia BELEIU, 2020. "State-Owned Enterprises in the Context of Contemporary Transformations," REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 21(2), pages 177-187, May.
• Ahmad Adel Jamil Abdallah & Jumana Yousef Ahmad Musallam & Ayman Bader, 2020. "The Role of the Audit Committee in Improving Voluntary Disclosure “Field Study on Jordanian Insurance Companies"," Review of Applied Socio-Economic Research, Pro Global Science Association, vol. 19(1), pages 05-16, June.
• Fares Alsufy & Malik Abu Afifa & Mohammed Zakaria Soda, 2020. "Mediating Effects of Liquidity in the Relationship between Earnings Quality and Market Value of the Share Price: Evidence from Jordan," Review of Applied Socio-Economic Research, Pro Global Science Association, vol. 19(1), pages 17-32, June.
• Dinithi Ranasinghe & Paul Mather & Suzanne Young, 2020. "Board structure and earnings persistence: The mediation effect of board processes," Australian Journal of Management, Australian School of Business, vol. 45(2), pages 266-293, May.
• Hai Wu & Anne-Maree Thomas & Sue Wright, 2020. "Using the R&D capitalisation choice to explain the scale benefits of R&D investment," Australian Journal of Management, Australian School of Business, vol. 45(4), pages 579-606, November.
• S. Putri A. & . Azwardi & . Sa’adah & С. Путри А. & . Азварди & . Саада, 2020. "Влияние интеллектуального капитала, доходности и дивидендов на рыночную капитализацию // Impact of Intellectual Capital, Profitability and Dividend on Market Capitalization," Финансы: теория и практика/Finance: Theory and Practice // Finance: Theory and Practice, ФГОБУВО Финансовый университет при Правительстве Российской Федерации // Financial University under The Government of Russian Federation, vol. 24(3), pages 174-182.
• Fernando Zanella & Peter Oyelere, 2020. "Are non-sticky costs endemic in the Arabian Gulf Region? Evidence from publicly listed companies," Proceedings of International Academic Conferences 10012411, International Institute of Social and Economic Sciences.
• Magaji Abba & Muhammad Auwal Kabir & Abdulkadir Abubakar, 2020. "Environmental Disclosures Effect on Cost of Capital Structure Financing of the Nigerian Listed Companies," Proceedings of Business and Management Conferences 10112442, International Institute of Social and Economic Sciences.
• Tanja ?estanj-Peri? & Suzana Keglevi? Kozjak, 2020. "The Concept of Prudence in Theory and Practice," International Journal of Economic Sciences, International Institute of Social and Economic Sciences, vol. 9(1), pages 156-178, June.
• Michal ?indelá? & Barbora Janasová, 2020. "Are accounting services threatened by moving to shared service centers? - An empirical evidence of czech companies," International Journal of Economic Sciences, International Institute of Social and Economic Sciences, vol. 9(2), pages 111-127, December.
• Katarzyna Trzpiola, 2020. "Nieruchomosci inwestycyjne – niechciana (?) kategoria aktywów – analiza wybranych problemów i wnioski z dyskusji na lamach czasopisma SKwP „Rachunkowosc” (Investment real estate – unwanted (?) categor," Research Reports, University of Warsaw, Faculty of Management, vol. 2(33), pages 68-79.
• Eleonora Stancheva-Todorova, 2020. "Accounting For Cryptocurrencies – Some Unanswered Questions And Unresolved Issues," Yearbook of the Faculty of Economics and Business Administration, Sofia University, Faculty of Economics and Business Administration, Sofia University St Kliment Ohridski - Bulgaria, vol. 19(1), pages 219-241, December.
• Christos Tsatsis, 2020. "Lessons From The Evolution Of The Accounting Tool: From The Genesis Up To The Roman Period," Working Papers CEB 20-010, ULB -- Universite Libre de Bruxelles.
• Koray TUAN & Metin BORAK, 2020. "Earnings Management and Financial Performance: An Empirical Investigation of the Istanbul Stock Exchange," Sosyoekonomi Journal, Sosyoekonomi Society, issue 28(44).
• Patrick Velte, 2020. "Determinants and consequences of clawback provisions in management compensation contracts: a structured literature review on empirical evidence," Business Research, Springer;German Academic Association for Business Research, vol. 13(3), pages 1417-1450, November.
• Kanitsorn Terdpaopong & Robert C. Rickards & Penprapak Manapreechadeelert, 2020. "The 2011 floods’ impact on the Thai industrial estates’ financial stability: a ratio analysis with policy recommendations," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 22(3), pages 1991-2014, March.
• Wilson X. B. Li & Tina T. He & Andrew Marshall & Gordon Y. N. Tang, 2020. "An empirical analysis of accounting conservatism surrounding share repurchases," Eurasian Business Review, Springer;Eurasia Business and Economics Society, vol. 10(4), pages 609-627, December.
• Christian Lohmann & Thorsten Ohliger, 2020. "Bankruptcy prediction and the discriminatory power of annual reports: empirical evidence from financially distressed German companies," Journal of Business Economics, Springer, vol. 90(1), pages 137-172, February.
• Kay Blaufus & Franziska Hoffmann, 2020. "The effect of simplified cash accounting on tax and financial accounting compliance costs," Journal of Business Economics, Springer, vol. 90(2), pages 173-205, March.
• Sara Bormann & Debbie Claassen & Christian Hofmann & Nina Schwaiger, 2020. "Conservative traits and managerial forecasting style," Journal of Business Economics, Springer, vol. 90(3), pages 335-368, April.
• Florian Kiy & Theresa Zick, 2020. "Effects of declining bank health on borrowers’ earnings quality: evidence from the European sovereign debt crisis," Journal of Business Economics, Springer, vol. 90(4), pages 615-673, May.
• Philipp Schreck, 2020. "Volume or value? How relative performance information affects task strategy and performance," Journal of Business Economics, Springer, vol. 90(5), pages 733-755, June.
• Christian Lohmann & Nils Crasselt, 2020. "Accounting for provisions: an economic analysis of intertemporal cost allocations and their incentive properties," Journal of Business Economics, Springer, vol. 90(5), pages 825-844, June.
• Peter Gordon Roetzel & Burkhard Pedell & Daniel Groninger, 2020. "Information load in escalation situations: combustive agent or counteractive measure?," Journal of Business Economics, Springer, vol. 90(5), pages 757-786, June.
• Gulraze Wakil, 2020. "Firm size proxies and the value relevance of predictive stock return models," Journal of Economics and Finance, Springer;Academy of Economics and Finance, vol. 44(3), pages 434-457, July.
• Yuri Biondi & Simone Righi, 2020. "Much ado about making money: the impact of disclosure, news and rumors on the formation of security market prices over time," Journal of Economic Interaction and Coordination, Springer;Society for Economic Science with Heterogeneous Interacting Agents, vol. 15(2), pages 333-362, April.
• Brian D. Knox, 2020. "A strategy map’s effect on the feedback that middle managers pass along to upper management," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 30(4), pages 381-404, February.
• Mareike Bergmann & Christian Brück & Thorsten Knauer & Anja Schwering, 2020. "Digitization of the budgeting process: determinants of the use of business analytics and its effect on satisfaction with the budgeting process," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 31(1), pages 25-54, April.
• Thorsten Knauer & Nicole Nikiforow & Sebastian Wagener, 2020. "Determinants of information system quality and data quality in management accounting," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 31(1), pages 97-121, April.
• Kohsuke Matsuoka, 2020. "Exploring the interface between management accounting and marketing: a literature review of customer accounting," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 31(3), pages 157-208, September.
• Lisa-Marie Wibbeke & Maik Lachmann, 2020. "Psychology in management accounting and control research: an overview of the recent literature," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 31(3), pages 275-328, September.
• Per Ståle Knardal & Trond Bjørnenak, 2020. "Managerial characteristics and budget use in festival organizations," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 31(4), pages 379-402, December.
• Marius Gros & Alexander Nevrela, 2020. "Revisiting the effectiveness of the German accounting enforcement reforms: a replication study," Management Review Quarterly, Springer, vol. 70(1), pages 135-164, February.
• Jeong-Hun Sin, 2020. "A study on the financial efficiency analysis method by redesigning the DEA model," OPSEARCH, Springer;Operational Research Society of India, vol. 57(2), pages 347-363, June.
• Panagiotis E. Dimitropoulos, 2020. "Cash Holding Determinants in the Greek Hotel Industry: SMEs Versus Large Firms," Springer Proceedings in Business and Economics, in: Vicky Katsoni & Thanasis Spyriadis (ed.), Cultural and Tourism Innovation in the Digital Era, pages 585-596, Springer.
• Jeffrey L. Callen & Matthew R. Lyle, 2020. "The term structure of implied costs of equity capital," Review of Accounting Studies, Springer, vol. 25(1), pages 342-404, March.
• Ravi Dharwadkar & David Harris & Linna Shi & Nan Zhou, 2020. "The initiation of audit committee interlocks and the contagion of accounting policy choices: evidence from special items," Review of Accounting Studies, Springer, vol. 25(1), pages 120-158, March.
• Timothy A. Seidel & Chad A. Simon & Nathaniel M. Stephens, 2020. "Management bias across multiple accounting estimates," Review of Accounting Studies, Springer, vol. 25(1), pages 1-53, March.
• Oliver Dürr & Markus Nisch & Anna Rohlfing-Bastian, 2020. "Incentives in optimally sized teams for projects with uncertain returns," Review of Accounting Studies, Springer, vol. 25(1), pages 313-341, March.
• Asher Curtis & Sarah McVay & Sara Toynbee, 2020. "The changing implications of research and development expenditures for future profitability," Review of Accounting Studies, Springer, vol. 25(2), pages 405-437, June.
• Jeffrey Ng & Walid Saffar & Janus Jian Zhang, 2020. "Policy uncertainty and loan loss provisions in the banking industry," Review of Accounting Studies, Springer, vol. 25(2), pages 726-777, June.
• Kyungha Kari Lee & Carolyn B. Levine, 2020. "Audit partner identification and audit quality," Review of Accounting Studies, Springer, vol. 25(2), pages 778-809, June.
• Michael D. Stuart & Richard H. Willis, 2020. "Use of independent valuation specialists in valuing employee stock options: evidence from IPOs," Review of Accounting Studies, Springer, vol. 25(2), pages 438-473, June.
• Partha Mohanram & Brian White & Wuyang Zhao, 2020. "Stock-based compensation, financial analysts, and equity overvaluation," Review of Accounting Studies, Springer, vol. 25(3), pages 1040-1077, September.
• Bingxu Fang & Ole-Kristian Hope & Zhongwei Huang & Rucsandra Moldovan, 2020. "The effects of MiFID II on sell-side analysts, buy-side analysts, and firms," Review of Accounting Studies, Springer, vol. 25(3), pages 855-902, September.
• Dan Amiram & Serene Huang & Shiva Rajgopal, 2020. "Does financial reporting misconduct pay off even when discovered?," Review of Accounting Studies, Springer, vol. 25(3), pages 811-854, September.
• Nilabhra Bhattacharya & Bidisha Chakrabarty & Xu (Frank) Wang, 2020. "High-frequency traders and price informativeness during earnings announcements," Review of Accounting Studies, Springer, vol. 25(3), pages 1156-1199, September.
• Kai Du & Steven Huddart, 2020. "Economic persistence, earnings informativeness, and stock return regularities," Review of Accounting Studies, Springer, vol. 25(4), pages 1263-1300, December.
• Jaewoo Kim & Bryce Schonberger & Charles Wasley & Hunter Land, 2020. "Intertemporal variation in the information content of aggregate earnings and its effect on the aggregate earnings-return relation," Review of Accounting Studies, Springer, vol. 25(4), pages 1410-1443, December.
• Nicole L. Cade & Lisa Koonce & Kim I. Mendoza, 2020. "Using video to disclose forward-looking information: the effect of nonverbal cues on investors’ judgments," Review of Accounting Studies, Springer, vol. 25(4), pages 1444-1474, December.
• Congcong Li & An-Ping Lin & Hai Lu & Kevin Veenstra, 2020. "Gender and beauty in the financial analyst profession: evidence from the United States and China," Review of Accounting Studies, Springer, vol. 25(4), pages 1230-1262, December.
• Daniela Hohenfels & Reiner Quick, 2020. "Non-audit services and audit quality: evidence from Germany," Review of Managerial Science, Springer, vol. 14(5), pages 959-1007, October.
• Andreas Andrikopoulos & Michael Bekiaris & Konstantinos Kostaris, 2020. "Stars in a small world: social networks in auditing research," Scientometrics, Springer;Akadémiai Kiadó, vol. 122(1), pages 625-643, January.
• Thomas Günther & Werner Gleißner & Christian Walkshäusl, 2020. "What happened to financially sustainable firms in the Corona crisis?," NachhaltigkeitsManagementForum | Sustainability Management Forum, Springer, vol. 28(3), pages 83-90, December.
• Bo-Hung Chiou & Shen-Ho Chang, 2020. "Influence of Investment Efficiency by Managers and Accounting Conservatism on Idiosyncratic Risks to Investors," Advances in Management and Applied Economics, SCIENPRESS Ltd, vol. 10(1), pages 1-8.
• Shen-Ho Chang end Fu-Cheng Chang, 2020. "Impact of Labor and Capital Investment on Investor Idiosyncratic Risk," Advances in Management and Applied Economics, SCIENPRESS Ltd, vol. 10(3), pages 1-5.
• Yi-Hsing Liao & Pih-Shuw Chen & Teng-Sheng Sang & Chia-Hsuan Tseng, 2020. "Does Client Importance Matter to Book-Tax Differences?," Journal of Applied Finance & Banking, SCIENPRESS Ltd, vol. 10(5), pages 1-17.
• Florian Meier, 2020. "The Age of Cheap Money and Passive Investing: Are Pro Forma Earnings Value Relevant?," Journal of Finance and Investment Analysis, SCIENPRESS Ltd, vol. 9(2), pages 1-1.
• Christos N. Christodoulou-Volos, 2020. "Allowance for Doubtful Accounts and Earning Management: An Empirical Study of Chinese Listed Companies," Journal of Finance and Investment Analysis, SCIENPRESS Ltd, vol. 9(3), pages 1-4.
• Monika Wakuła, 2020. "The importance of accounting and reporting in the process of finance management in a basic unit of the territorial government," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 7(3), pages 1996-2011, March.
• Lela Nurlaela Wati & Ramdany & Momon, 2020. "Does corporate governance affect financial reporting quality of politically connected firms?," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 7(3), pages 2126-2143, March.
• Aksana A. Turgaeva & Liudmila V. Kashirskaya & Yulia A. Zurnadzhyants & Olga A. Latysheva & Irina V. Pustokhina & Andrei V. Sevbitov, 2020. "Assessment of the financial security of insurance companies in the organization of internal control," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 7(3), pages 2243-2254, March.
• Liudmila V. Kashirskaya & Alexey A. Sitnov & Dilmurod Аsh. Davlatzoda & Tatiana M. Vorozheykina, 2020. "Knowledge audit as a key tool for business research in the information society," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 7(3), pages 2299-2319, March.
• Bambang Tjahjadi & Iman Harymawan & Nur Sigit Warsidi, 2020. "Implementation of integrated reporting: a cross-countries' study," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 7(4), pages 2832-2850, June.
• Ivita Faituša & Rasa Subačienė & Aida Mačerinskienė, 2020. "Challenges of outsourcing accounting in Latvia and Lithuania," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 7(4), pages 2883-2896, June.
• Roman P. Bulyga & Alexey A. Sitnov & Liudmila V. Kashirskaya & Irina V. Safonova, 2020. "Transparency of credit institutions," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 7(4), pages 3158-3172, June.
• Rizky Eriandani & Kashan Pirzada & Melly Karina Kurniawan, 2020. "The role of auditor characteristics: earnings management and audit committee effectiveness," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 7(4), pages 3242-3252, June.
• Enni Savitri & Andreas Andreas & Almasdi Syahza & Tatang Ary Gumanti & Nik Herda Nik Abdullah, 2020. "Corporate governance mechanism and financial performance: role of earnings management," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 7(4), pages 3395-3409, June.
• Somnuk Aujirapongpan & Yaninee Songkajorn & Supit Ritkaew & Sirichai Deelers, 2020. "Japan's digital advance policy towards performance in multilateral ASEAN's innovation business," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 8(1), pages 1081-1094, September.
• Mariya M. Shygun & Nataliia A. Ostapiuk & Oksana V. Zayachkivska & Natalia V. Goylo, 2020. "The influence of the classification of non-current assets as holding for sales on the liquidity of the company’s balance sheet," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 8(1), pages 430-441, September.
• Artur Jacek Kożuch, 2020. "Dysfunctions of the process of managing finance in Polish communes - the perspective of management sciences," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 8(1), pages 442-453, September.
• Dinmukhamed Kelesbayev & Hayrulla Kozhabayev & Gulmira Mombekova & Rima Yermankulova & Botakoz Dandayeva, 2020. "An application for reduction of the non-value activities by Kaizen costing method in the Kentau Transformer Plant," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 8(2), pages 182-194, December.
• Peter Ehizokhale Okpamen & Sunday Oseiweh Ogbeide, 2020. "Board director reputation capital and financial performance of listed firms in Nigeria," Insights into Regional Development, VsI Entrepreneurship and Sustainability Center, vol. 2(4), pages 750-758, December.
• Peter Ehizokhale Okpamen & Sunday Oseiweh Ogbeide, 2020. "Board director reputation capital and financial performance of listed firms in Nigeria," Insights into Regional Development, VsI Entrepreneurship and Sustainability Center, vol. 2(4), pages 765-773, December.
• Ya-Fang Wang & Yen-Fang Kuo, 2020. "Exploring the Family Effect on Innovative Capacity and Earnings Management," International Journal of Business and Economic Sciences Applied Research (IJBESAR), International Hellenic University (IHU), Kavala Campus, Greece (formerly Eastern Macedonia and Thrace Institute of Technology - EMaTTech), vol. 13(2), pages 39-61, September.
• Ramadhani Calocha & Eliada Herwiyanti, 2020. "Factors That Affect Audit Quality," Journal of Contemporary Accounting, Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia, vol. 2(1), pages 35-48, May.
• Astria Wulan Permatasari & Laeli Budiarti & Kiky Srirejeki, 2020. "The Effect Of Sunk Cost, Framing Effect, And Educational Background On The Escalation Of Commitment," Journal of Contemporary Accounting, Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia, vol. 2(1), pages 49-61, May.
• Wiwid Aprilianingrum Purnamasari, 2020. "The influence of ownership structure on transfer pricing," Journal of Contemporary Accounting, Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia, vol. 2(2), pages 108-118, May.
• Yoga Khomaini Aditya & Husnah Nur Laela Ermaya & Ratna Hindria Dyah Pita Sari, 2020. "Free cash flow, ownership structure, and capital structure: Impact on agency cost," Journal of Contemporary Accounting, Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia, vol. 2(2), pages 63-71, May.
• Hari Tri Wibowo, 2020. "The effect of e-local tax return usage towards local tax compliance," Journal of Contemporary Accounting, Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia, vol. 2(2), pages 81-96, May.
• Emmanuel John Kaka & Abdullahi Bala Ado, 2020. "An investigation of the link between indirect tax, oil receipt, debt on foreign reserves in Nigeria," Journal of Contemporary Accounting, Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia, vol. 2(3), pages 119-128, August.
• Yoseph Togu Marsahala & Dianwicaksih Arieftiara & Noegrahini Lastiningsih, 2020. "Profitability, capital intensity and tax avoidance in Indonesia: The effect board of commissioners' competencies," Journal of Contemporary Accounting, Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia, vol. 2(3), pages 129-140, August.
• Marcelo Ortiz, 2020. "Financial disclosure environment and the cash policy of private firms," Economics Working Papers 1692, Department of Economics and Business, Universitat Pompeu Fabra.
• Nirali Singh & Oriol Amat, 2020. "Detecting accounting fraud using quantitative techniques," Economics Working Papers 1738, Department of Economics and Business, Universitat Pompeu Fabra.
• Alin-Ionut DOROBANTU & Ioan-Alexandru DUMITRESCU, 2020. "Analysis Of The Impact Of Innovation On The Stock Market Performance Of Manufacturing Industry Companies In Romania," The Valuation Journal, The National Association of Authorized Romanian Valuers, vol. 15(1), pages 73-93.
• Bagchi, Sutirtha & Naughton, James P., 2021. "Public-sector pension plans and the discount rate assumption: The role of political incentives," Economics Letters, Elsevier, vol. 204(C).
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• Tsvetomir Manolov, 2020. "Analysis of the Non-Financial Information Disclosed by the Bulgarian Thermal Power Plants," Izvestia Journal of the Union of Scientists - Varna. Economic Sciences Series, Union of Scientists - Varna, Economic Sciences Section, vol. 9(3), pages 136-143, December.
• Fanya Filipova, 2020. "The Transformations In Accounting And Audit," Economic Science, education and the real economy: Development and interactions in the digital age, Publishing house Science and Economics Varna, issue 1, pages 100-113.
• Anita Atanassova, 2020. "Cbdc – A New Stage In Money Digitalization," Economic Science, education and the real economy: Development and interactions in the digital age, Publishing house Science and Economics Varna, issue 1, pages 114-125.
• Kremena Ilieva, 2020. "Ifrs 16 –Leasing – From The Perspective Of The Lessor," Economic Science, education and the real economy: Development and interactions in the digital age, Publishing house Science and Economics Varna, issue 1, pages 318-329.
• Nadya Velinova-Sokolova, 2020. "Challenges Regarding In Teaching International Financial Reporting Standards," Economic Science, education and the real economy: Development and interactions in the digital age, Publishing house Science and Economics Varna, issue 1, pages 394-404.
• Svetlozar Stefanov, 2020. "Some Differences Between Education And Training In Accountancy," Economic Science, education and the real economy: Development and interactions in the digital age, Publishing house Science and Economics Varna, issue 1, pages 405-413.
• Valentina Staneva, 2020. "Criteria And Approaches For Differentiationin Accounting Estimatesfrom The Actuarial Valuations," Economic Science, education and the real economy: Development and interactions in the digital age, Publishing house Science and Economics Varna, issue 1, pages 43-54.
• Atanas Atanasov, 2020. "The Benefits Of Mandatory Non-Financial Reportingwithout A Single Disclosure Framework," Economic Science, education and the real economy: Development and interactions in the digital age, Publishing house Science and Economics Varna, issue 1, pages 553-566.
• Iliyana Ankova, 2020. "Sustainable Development And Challenges To Accounting," Economic Science, education and the real economy: Development and interactions in the digital age, Publishing house Science and Economics Varna, issue 1, pages 614-625.
• Plamena Nedyalkova, 2020. "Impact And Influenceof The Internal Control Systemon Integrated Reporting," Economic Science, education and the real economy: Development and interactions in the digital age, Publishing house Science and Economics Varna, issue 1, pages 615-627.
• Imren Gendzh-Salatova, 2020. "Non-Financial Information Disclosurepractices In The Mining Enterprises," Economic Science, education and the real economy: Development and interactions in the digital age, Publishing house Science and Economics Varna, issue 1, pages 715-725.
• Abdul-Azeez Adeniyi Alao & Wasiu Abiodun Sanyaolu, 2020. "Effect of Leverage on the Profitability of Nigerian Consumer Goods Manufacturing Firms," Izvestiya, Varna University of Economics, issue 1, pages 5-25.
• Saidu Musa & Nusirat Ojuolape Gold & Hope Osayantin Aifuwa, 2020. "Board Diversity and Sustainability Reporting: Evidence from Industrial Goods Firms," Izvestiya, Varna University of Economics, issue 4, pages 377-398.
• Čečević Bojana Novićević & Antić Ljilja & Spasić Kristina, 2020. "Cost Accounting and Performance Measurement With the Purpose of Increasing the Competitiveness of Sports Organizations," Economic Themes, Sciendo, vol. 58(2), pages 235-253, June.
• Milutinović Sunčica & Grljević Olivera & Dimitrijević Dragomir, 2020. "Assessment of the Accounting Regulations in the Republic of Serbia: Application of Cluster Analysis," Economic Themes, Sciendo, vol. 58(4), pages 545-571, December.
• Čečević Bojana Novićević & Đorđević Milica, 2020. "Lean Accounting and Value Stream Costing for More Efficient Business Processes," Economic Themes, Sciendo, vol. 58(4), pages 573-592, December.
• Winiarska Karolina, 2020. "Differences Between New Ifrs and Us Gaap Lease Standards and their Effects on Publicly Listed Companies," Financial Internet Quarterly (formerly e-Finanse), Sciendo, vol. 16(2), pages 14-23, June.
• Kowalak Robert, 2020. "Auditing of Company Financial Standing Using Aggregate Measure," Financial Sciences. Nauki o Finansach, Sciendo, vol. 25(1), pages 14-22, March.
• Comporek Michał, 2020. "The Relationship Between Accrual-Based Earnings Management and Real Earnings Management: Reference to the Polish Capital Market," Folia Oeconomica Stetinensia, Sciendo, vol. 20(2), pages 66-81, December.
• Fałat Kamila, 2020. "The Differences Between a Standard Costing and Normal Costing Method of Manufacturing Operating Income Calculation Caused by the Implementation of a New Integrated Information System," Folia Oeconomica Stetinensia, Sciendo, vol. 20(2), pages 95-113, December.
• Jassem Suaad & Zakaria Zarina & Che Azmi Anna, 2020. "Sustainability Balanced Scorecard Architecture and Environmental Investment Decision-Making," Foundations of Management, Sciendo, vol. 12(1), pages 193-210, January.
• Jassem Suaad & Zakaria Zarina & Che Azmi Anna, 2020. "Sustainability Balanced Scorecard Architecture and Environmental Investment Decision-Making," Foundations of Management, Sciendo, vol. 12(1), pages 193-210, January.
• Kludacz-Alessandri Magdalena, 2020. "The Relationship between Cost System Functionality, Management Accounting Practices, and Hospital Performance," Foundations of Management, Sciendo, vol. 12(1), pages 223-236, January.
• Kludacz-Alessandri Magdalena, 2020. "The Relationship between Cost System Functionality, Management Accounting Practices, and Hospital Performance," Foundations of Management, Sciendo, vol. 12(1), pages 223-236, January.
• Gad Jacek, 2020. "The association between disclosures on control system over financial reporting and mechanisms of corporate governance: Empirical evidence from Germany and Poland," International Journal of Management and Economics, Warsaw School of Economics, Collegium of World Economy, vol. 56(4), pages 351-369, December.
• Gad Jacek, 2020. "The association between disclosures on control system over financial reporting and mechanisms of corporate governance: Empirical evidence from Germany and Poland," International Journal of Management and Economics, Warsaw School of Economics, Collegium of World Economy, vol. 56(4), pages 351-369, December.
• Bauer Kinga & Hospodka Jan, 2020. "Accounting as a Source of Financial Information on Insolvency in Liquidation Proceedings," Journal of Management and Business Administration. Central Europe, Sciendo, vol. 28(4), pages 2-29, December.
• Mamcarczyk Mariola & Zieniuk Paweł, 2020. "Funding of Public Benefit Activity with 1% of Personal Income Tax Scheme: Empirical Research," Journal of Management and Business Administration. Central Europe, Sciendo, vol. 28(4), pages 86-106, December.
• Mamcarczyk Mariola & Zieniuk Paweł, 2020. "Sources of financing the activities promoting sport and physical education on the basis of the example of Polish foundations and associations," Management, Sciendo, vol. 24(2), pages 158-180, December.
• Mamcarczyk Mariola & Zieniuk Paweł, 2020. "Sources of financing the activities promoting sport and physical education on the basis of the example of Polish foundations and associations," Management, Sciendo, vol. 24(2), pages 158-180, December.
• Hong Nguyen Thi Phuong & Van Loi Tran, 2020. "The impact of related parties’ trading on the listed company’s earnings management - evidence in Vietnam," Management, Sciendo, vol. 24(2), pages 181-208, December.
• Hong Nguyen Thi Phuong & Van Loi Tran, 2020. "The impact of related parties’ trading on the listed company’s earnings management - evidence in Vietnam," Management, Sciendo, vol. 24(2), pages 181-208, December.
• Kasztelnik Karina, 2020. "Innovative Empirical Model for Predicting National Banks’ Financial Failure with Artificial Intelligence Subset Data Analysis in the United States," Open Economics, De Gruyter, vol. 3(1), pages 98-111, January.
• Kasztelnik Karina, 2020. "Innovative Empirical Model for Predicting National Banks’ Financial Failure with Artificial Intelligence Subset Data Analysis in the United States," Open Economics, De Gruyter, vol. 3(1), pages 98-111, January.
• Nguyen Anh Huu & Nguyen Linh Ha & Doan Duong Thuy, 2020. "Ownership Structure and Earnings Management: Empirical Evidence from Vietnam Real Estate Sector," Real Estate Management and Valuation, Sciendo, vol. 28(2), pages 37-51, June.
• Cerqueira Antonio & Pereira Claudia, 2020. "The Effect of Economic Conditions on Accounting Conservatism under IFRS in Europe," Review of Economic Perspectives, Sciendo, vol. 20(2), pages 137-169, June.
• Pordea Daniela & David Delia & Mateș Dorel, 2020. "The Impact of Operating Cash Flow and Current Ratio on the Profitability in Construction Industry," Studia Universitatis „Vasile Goldis” Arad – Economics Series, Sciendo, vol. 30(1), pages 22-32, March.
• Cernușca Lucian, 2020. "Soft and Hard Skills in Accounting Field-Empiric Results and Implication for the Accountancy Profession," Studia Universitatis „Vasile Goldis” Arad – Economics Series, Sciendo, vol. 30(1), pages 33-56, March.
• Sanni Mubaraq & Salami Abdulai Agbaje & Uthman Ahmad Bukola, 2020. "Determinants of Bank Performance in Nigeria: Do they Behave Differently with Risk-Adjusted Returns?," Studia Universitatis „Vasile Goldis” Arad – Economics Series, Sciendo, vol. 30(3), pages 1-34, September.
• Fagbemi Temitope Olamide, 2020. "Impact of Environmental, Demographical and Personal Factors on Auditors’ Ethical Decision Making in Nigeria," Studia Universitatis „Vasile Goldis” Arad – Economics Series, Sciendo, vol. 30(3), pages 35-58, September.
• Safta Ioana-Lavinia & Achim Monica Violeta & Borlea Sorin Nicolae, 2020. "Manipulation of Financial Statements Through the Use of Creative Accounting. Case of Romanian Companies," Studia Universitatis „Vasile Goldis” Arad – Economics Series, Sciendo, vol. 30(3), pages 90-107, September.
• Marc Badia & Miguel Duro & Bjorn N. Jorgensen & Gaizka Ormazabal & Hans B. Christensen, 2020. "The Informational Effects of Tightening Oil and Gas Disclosure Rules," Contemporary Accounting Research, John Wiley & Sons, vol. 37(3), pages 1720-1755, September.
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• Horváth & Partners Management Consultants, 2020. "The Controlling Concept:Cornerstone of Performance Management," World Scientific Books, World Scientific Publishing Co. Pte. Ltd., number 11778.
• Shufuku Hiraoka & Akimichi Aoki (ed.), 2020. "Management Control Systems for Strategic Changes:Applying to Dematurity and Transformation of Organizations," World Scientific Books, World Scientific Publishing Co. Pte. Ltd., number 11814.
• Kashi R Balachandran (ed.), 2020. "Information for Efficient Decision Making:Big Data, Blockchain and Relevance," World Scientific Books, World Scientific Publishing Co. Pte. Ltd., number 11833.
• Horváth & Partners Management Consultants, 2020. "Controlling as the Foundation of Performance Management," World Scientific Book Chapters, in: The Controlling Concept Cornerstone of Performance Management, chapter 1, pages 1-4, World Scientific Publishing Co. Pte. Ltd..
• Horváth & Partners Management Consultants, 2020. "Nature and Structure of Controlling," World Scientific Book Chapters, in: The Controlling Concept Cornerstone of Performance Management, chapter 2, pages 5-19, World Scientific Publishing Co. Pte. Ltd..
• Horváth & Partners Management Consultants, 2020. "Management Accounting," World Scientific Book Chapters, in: The Controlling Concept Cornerstone of Performance Management, chapter 3, pages 21-74, World Scientific Publishing Co. Pte. Ltd..
• Horváth & Partners Management Consultants, 2020. "Strategic Planning," World Scientific Book Chapters, in: The Controlling Concept Cornerstone of Performance Management, chapter 4, pages 75-108, World Scientific Publishing Co. Pte. Ltd..
• Horváth & Partners Management Consultants, 2020. "Operative Planning, Budgeting and Forecasting," World Scientific Book Chapters, in: The Controlling Concept Cornerstone of Performance Management, chapter 5, pages 109-140, World Scientific Publishing Co. Pte. Ltd..
• Horváth & Partners Management Consultants, 2020. "Financial Management and Financial Controlling," World Scientific Book Chapters, in: The Controlling Concept Cornerstone of Performance Management, chapter 6, pages 141-157, World Scientific Publishing Co. Pte. Ltd..
• Horváth & Partners Management Consultants, 2020. "Management Reporting," World Scientific Book Chapters, in: The Controlling Concept Cornerstone of Performance Management, chapter 7, pages 159-182, World Scientific Publishing Co. Pte. Ltd..
• Horváth & Partners Management Consultants, 2020. "IT System," World Scientific Book Chapters, in: The Controlling Concept Cornerstone of Performance Management, chapter 8, pages 183-200, World Scientific Publishing Co. Pte. Ltd..
• Horváth & Partners Management Consultants, 2020. "Controlling Organisation," World Scientific Book Chapters, in: The Controlling Concept Cornerstone of Performance Management, chapter 9, pages 201-230, World Scientific Publishing Co. Pte. Ltd..
• Horváth & Partners Management Consultants, 2020. "Governance," World Scientific Book Chapters, in: The Controlling Concept Cornerstone of Performance Management, chapter 10, pages 231-250, World Scientific Publishing Co. Pte. Ltd..
• Horváth & Partners Management Consultants, 2020. "Trends," World Scientific Book Chapters, in: The Controlling Concept Cornerstone of Performance Management, chapter 11, pages 251-253, World Scientific Publishing Co. Pte. Ltd..
• Long Chen & Lin William Cong & Yizhou Xiao, 2020. "A Brief Introduction to Blockchain Economics," World Scientific Book Chapters, in: Kashi R Balachandran (ed.), Information for Efficient Decision Making Big Data, Blockchain and Relevance, chapter 1, pages 1-40, World Scientific Publishing Co. Pte. Ltd..
• Julia M. Puaschunder, 2020. "Data Fiduciary in Order to Alleviate Principal–Agent Problems in the Artificial Big Data Age," World Scientific Book Chapters, in: Kashi R Balachandran (ed.), Information for Efficient Decision Making Big Data, Blockchain and Relevance, chapter 2, pages 41-90, World Scientific Publishing Co. Pte. Ltd..
• Alnoor Bhimani & Kjell Hausken & Sameen Arif, 2020. "Blockchain Technology Adoption Decisions: Developed vs. Developing Economies," World Scientific Book Chapters, in: Kashi R Balachandran (ed.), Information for Efficient Decision Making Big Data, Blockchain and Relevance, chapter 3, pages 91-113, World Scientific Publishing Co. Pte. Ltd..
• Alfred Ruoxi Zhang & Farrokh Zandi & Henry Kim, 2020. "A Discussion on Decentralization in Financial Industry and Monetary System," World Scientific Book Chapters, in: Kashi R Balachandran (ed.), Information for Efficient Decision Making Big Data, Blockchain and Relevance, chapter 4, pages 115-135, World Scientific Publishing Co. Pte. Ltd..
• Katrin Tinn, 2020. "Raising Funds with Smart Contracts: New Opportunities and Challenges," World Scientific Book Chapters, in: Kashi R Balachandran (ed.), Information for Efficient Decision Making Big Data, Blockchain and Relevance, chapter 5, pages 137-155, World Scientific Publishing Co. Pte. Ltd..
• Kimberlyn George & Panos N. Patatoukas, 2020. "The Blockchain Evolution and Revolution of Accounting," World Scientific Book Chapters, in: Kashi R Balachandran (ed.), Information for Efficient Decision Making Big Data, Blockchain and Relevance, chapter 6, pages 157-172, World Scientific Publishing Co. Pte. Ltd..
• Michael Alles & Glen L. Gray, 2020. "What Accountants Need to Know about Blockchain," World Scientific Book Chapters, in: Kashi R Balachandran (ed.), Information for Efficient Decision Making Big Data, Blockchain and Relevance, chapter 7, pages 173-196, World Scientific Publishing Co. Pte. Ltd..
• Sebastiano Cupertino & Paolo Taticchi & Gianluca Vitale, 2020. "Management Control and Information, Communication and Technologies: A Bidirectional Link — The Case of Granarolo," World Scientific Book Chapters, in: Kashi R Balachandran (ed.), Information for Efficient Decision Making Big Data, Blockchain and Relevance, chapter 8, pages 197-215, World Scientific Publishing Co. Pte. Ltd..
• Partha S. Mohanram, 2020. "A Brave New World: The Use of Non-traditional Information in Capital Markets," World Scientific Book Chapters, in: Kashi R Balachandran (ed.), Information for Efficient Decision Making Big Data, Blockchain and Relevance, chapter 9, pages 217-237, World Scientific Publishing Co. Pte. Ltd..
• Lin William Cong & Tengyuan Liang & Baozhong Yang & Xiao Zhang, 2020. "Analyzing Textual Information at Scale," World Scientific Book Chapters, in: Kashi R Balachandran (ed.), Information for Efficient Decision Making Big Data, Blockchain and Relevance, chapter 10, pages 239-271, World Scientific Publishing Co. Pte. Ltd..
• Pankaj Kumar Medhi, 2020. "Blockchain-Enabled Supply Chain Transparency, Supply Chain Structural Dynamics, and Sustainability of Complex Global Supply Chains — A Text Mining Analysis," World Scientific Book Chapters, in: Kashi R Balachandran (ed.), Information for Efficient Decision Making Big Data, Blockchain and Relevance, chapter 11, pages 273-312, World Scientific Publishing Co. Pte. Ltd..
• Wulf A. Kaal, 2020. "Blockchain Solutions for Agency Problems in Corporate Governance," World Scientific Book Chapters, in: Kashi R Balachandran (ed.), Information for Efficient Decision Making Big Data, Blockchain and Relevance, chapter 12, pages 313-329, World Scientific Publishing Co. Pte. Ltd..
• J. D. Agarwal & Manju Agarwal & Aman Agarwal & Yamini Agarwal, 2020. "Economics of Cryptocurrencies: Artificial Intelligence, Blockchain, and Digital Currency," World Scientific Book Chapters, in: Kashi R Balachandran (ed.), Information for Efficient Decision Making Big Data, Blockchain and Relevance, chapter 13, pages 331-430, World Scientific Publishing Co. Pte. Ltd..
• Qingliang Tang & Lie Ming Tang, 2020. "Developing Blockchain-Based Carbon Accounting and Decentralized Climate Change Management System," World Scientific Book Chapters, in: Kashi R Balachandran (ed.), Information for Efficient Decision Making Big Data, Blockchain and Relevance, chapter 14, pages 431-450, World Scientific Publishing Co. Pte. Ltd..
• Rong He & Le Luo & Qingliang Tang, 2020. "Usefulness of Corporate Carbon Information for Decision-Making," World Scientific Book Chapters, in: Kashi R Balachandran (ed.), Information for Efficient Decision Making Big Data, Blockchain and Relevance, chapter 15, pages 451-476, World Scientific Publishing Co. Pte. Ltd..
• Shelley Xin Li & Kenneth A. Merchant, 2020. "Motivating Innovation and Creativity: The Role of Management Controls," World Scientific Book Chapters, in: Kashi R Balachandran (ed.), Information for Efficient Decision Making Big Data, Blockchain and Relevance, chapter 16, pages 477-492, World Scientific Publishing Co. Pte. Ltd..
• Bin Srinidhi, 2020. "Board Governance and Information Quality," World Scientific Book Chapters, in: Kashi R Balachandran (ed.), Information for Efficient Decision Making Big Data, Blockchain and Relevance, chapter 17, pages 493-524, World Scientific Publishing Co. Pte. Ltd..
• Stephen Bryan & Steven Lilien & Bharat Sarath & Yan Yan, 2020. "Evolving Standards of Fair Value and Acquisition Accounting," World Scientific Book Chapters, in: Kashi R Balachandran (ed.), Information for Efficient Decision Making Big Data, Blockchain and Relevance, chapter 18, pages 525-543, World Scientific Publishing Co. Pte. Ltd..
• Daniel E. O’Leary, 2020. "Evolving Blockchain Applications: Multiple Semantic Models and Distributed Databases for Blockchain Data Reuse," World Scientific Book Chapters, in: Kashi R Balachandran (ed.), Information for Efficient Decision Making Big Data, Blockchain and Relevance, chapter 19, pages 545-577, World Scientific Publishing Co. Pte. Ltd..
• Joshua Ronen, 2020. "Have Accounting Reports Become Less Useful for Decision-Making?," World Scientific Book Chapters, in: Kashi R Balachandran (ed.), Information for Efficient Decision Making Big Data, Blockchain and Relevance, chapter 20, pages 579-610, World Scientific Publishing Co. Pte. Ltd..
• Kashi R. Balachandran, 2020. "Value of Fixed Asset Usage Information for Efficient Operation: A Nontraditional View," World Scientific Book Chapters, in: Kashi R Balachandran (ed.), Information for Efficient Decision Making Big Data, Blockchain and Relevance, chapter 21, pages 611-621, World Scientific Publishing Co. Pte. Ltd..
• Prashant Sharma & Shikha Mehra & Pankaj Gupta, 2020. "Role of Blockchain, AI and Big Data in Healthcare Industry," World Scientific Book Chapters, in: Kashi R Balachandran (ed.), Information for Efficient Decision Making Big Data, Blockchain and Relevance, chapter 22, pages 623-648, World Scientific Publishing Co. Pte. Ltd..
• Yasuhiro Monden, 2020. "Risk Spreading between the Diversified Subscription Businesses and the Existing Business: Focusing on the Case of Apple," World Scientific Book Chapters, in: Shufuku Hiraoka & Akimichi Aoki (ed.), MANAGEMENT CONTROL SYSTEMS FOR STRATEGIC CHANGES Applying to Dematurity and Transformation of Organizations, chapter 1, pages 1-18, World Scientific Publishing Co. Pte. Ltd..
• Katsuhiro Ito, 2020. "Management Control Concepts to Foster Organizational Ambidexterity," World Scientific Book Chapters, in: Shufuku Hiraoka & Akimichi Aoki (ed.), MANAGEMENT CONTROL SYSTEMS FOR STRATEGIC CHANGES Applying to Dematurity and Transformation of Organizations, chapter 2, pages 19-33, World Scientific Publishing Co. Pte. Ltd..
• Makoto Tomo, 2020. "Segment Performance Evaluation and Asset Recycling: Case Study of a Japanese Trading Company," World Scientific Book Chapters, in: Shufuku Hiraoka & Akimichi Aoki (ed.), MANAGEMENT CONTROL SYSTEMS FOR STRATEGIC CHANGES Applying to Dematurity and Transformation of Organizations, chapter 3, pages 35-50, World Scientific Publishing Co. Pte. Ltd..
• Shufuku Hiraoka, 2020. "Financial Information Analysis for Business Portfolio Strategy: With Reference to Segment Reporting by Mitsubishi Electric Group," World Scientific Book Chapters, in: Shufuku Hiraoka & Akimichi Aoki (ed.), MANAGEMENT CONTROL SYSTEMS FOR STRATEGIC CHANGES Applying to Dematurity and Transformation of Organizations, chapter 4, pages 51-70, World Scientific Publishing Co. Pte. Ltd..
• Naoya Yamaguchi, 2020. "Management Control in Private Finance Initiative (PFI)/Public–Private Partnership (PPP)," World Scientific Book Chapters, in: Shufuku Hiraoka & Akimichi Aoki (ed.), MANAGEMENT CONTROL SYSTEMS FOR STRATEGIC CHANGES Applying to Dematurity and Transformation of Organizations, chapter 5, pages 71-85, World Scientific Publishing Co. Pte. Ltd..
• Takehiro Metoki, 2020. "Impact of Co-Developing Performance Measures with Employees on Organization Performance: A Survey of Local Governments in Japan," World Scientific Book Chapters, in: Shufuku Hiraoka & Akimichi Aoki (ed.), MANAGEMENT CONTROL SYSTEMS FOR STRATEGIC CHANGES Applying to Dematurity and Transformation of Organizations, chapter 6, pages 87-104, World Scientific Publishing Co. Pte. Ltd..
• Tsutomu Yoshioka, 2020. "The Impact and Effect of Management Control Systems on the Productivity of the Lodging Industry in Japan," World Scientific Book Chapters, in: Shufuku Hiraoka & Akimichi Aoki (ed.), MANAGEMENT CONTROL SYSTEMS FOR STRATEGIC CHANGES Applying to Dematurity and Transformation of Organizations, chapter 7, pages 105-114, World Scientific Publishing Co. Pte. Ltd..
• Akimichi Aoki, 2020. "Management Control System in Value Co-Creation Processes," World Scientific Book Chapters, in: Shufuku Hiraoka & Akimichi Aoki (ed.), MANAGEMENT CONTROL SYSTEMS FOR STRATEGIC CHANGES Applying to Dematurity and Transformation of Organizations, chapter 8, pages 115-127, World Scientific Publishing Co. Pte. Ltd..
• Zhi Wang, 2020. "Excessive Quality in the Japanese Laundry Industry," World Scientific Book Chapters, in: Shufuku Hiraoka & Akimichi Aoki (ed.), MANAGEMENT CONTROL SYSTEMS FOR STRATEGIC CHANGES Applying to Dematurity and Transformation of Organizations, chapter 9, pages 129-147, World Scientific Publishing Co. Pte. Ltd..
• Tohru Furuyama, 2020. "Evaluation Method of Return on Equity," World Scientific Book Chapters, in: Shufuku Hiraoka & Akimichi Aoki (ed.), MANAGEMENT CONTROL SYSTEMS FOR STRATEGIC CHANGES Applying to Dematurity and Transformation of Organizations, chapter 10, pages 149-164, World Scientific Publishing Co. Pte. Ltd..
• Soichiro Higashi, 2020. "Strategic Investment Decision Processes in Semiconductor Production Equipment Companies," World Scientific Book Chapters, in: Shufuku Hiraoka & Akimichi Aoki (ed.), MANAGEMENT CONTROL SYSTEMS FOR STRATEGIC CHANGES Applying to Dematurity and Transformation of Organizations, chapter 11, pages 165-178, World Scientific Publishing Co. Pte. Ltd..
• Mihaela Mocanu Octavian Iancu Ionescu, 2020. "Interrelation of Capital Markets in the Context of Increased Audit Oversight in the European Union – Evidence on Third-Country Auditors," Zagreb International Review of Economics and Business, Faculty of Economics and Business, University of Zagreb, vol. 23(1), pages 71-80, May.
• Eichfelder, Sebastian & Jacob, Martin & Schneider, Kerstin, 2020. "Do tax incentives reduce investment quality?," arqus Discussion Papers in Quantitative Tax Research 248, arqus - Arbeitskreis Quantitative Steuerlehre.
• Blaufus, Kay & Schöndube, Jens Robert & Wielenberg, Stefan, 2020. "Strategic interactions between tax and statutory auditors and different information regimes: Implications for tax audit efficiency," arqus Discussion Papers in Quantitative Tax Research 249, arqus - Arbeitskreis Quantitative Steuerlehre.
• Eichfelder, Sebastian & Jacob, Martin & Kalbitz, Nadine & Wentland, Kelly, 2020. "Tax-induced earnings management and book-tax conformity: International evidence from unconsolidated accounts," arqus Discussion Papers in Quantitative Tax Research 252, arqus - Arbeitskreis Quantitative Steuerlehre.
• Blaufus, Kay & Chirvi, Malte & Huber, Hans-Peter & Maiterth, Ralf & Sureth-Slaone, Caren, 2020. "Tax misperception and its effects on decision making: A literature review," arqus Discussion Papers in Quantitative Tax Research 261, arqus - Arbeitskreis Quantitative Steuerlehre.
• Bischof, Jannis & Foos, Daniel & Riepe, Jan, 2020. "Does greater transparency discipline the loan loss provisioning of privately held banks?," Discussion Papers 40/2020, Deutsche Bundesbank.
• Brochet, Francois & Limbach, Peter & Bazhutov, Dmitry & Betzer, André & Doumet, Markus, 2020. "Where Does Investor Relations Matter the Most?," CFR Working Papers 18-05, University of Cologne, Centre for Financial Research (CFR), revised 2020.
• Fink, Josef & Palan, Stefan & Theissen, Erik, 2020. "Earnings autocorrelation and the post-earnings-announcement drift: Experimental evidence," CFR Working Papers 20-10, University of Cologne, Centre for Financial Research (CFR).
• Hendriock, Mario, 2020. "Implied cost of capital and mutual fund performance," CFR Working Papers 20-11, University of Cologne, Centre for Financial Research (CFR).
• Abuselidze, George & Slobodianyk, Anna, 2020. "Analysis and Control of Bankruptcy and Reorganization Processes: Case Studies Using Accounting Data," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 164.
  • Abuselidze, George, 2020. "Analysis and Control of Bankruptcy and Reorganization Processes: Case Studies Using Accounting Data," MPRA Paper 104905, University Library of Munich, Germany.
• Bauer, Carsten & Möbs, Nele & Unger, Oliver & Szczesny, Andrea & Ernst, Christian, 2020. "Spillover Effects of Specialization Strategies in Hospitals: An Analysis of the Effects in the Short, Medium, and Long Term," EconStor Preprints 215783, ZBW - Leibniz Information Centre for Economics.
• Binke, Fabian & Dahlhoff, Jürgen, 2020. "Empirische Ergebnisse zur IFRS 8-Segmentberichterstattung der DAX 30-Unternehmen für die Jahre 2009 bis 2019," EconStor Preprints 223019, ZBW - Leibniz Information Centre for Economics.
• João Granja & Christian Leuz, 2017. "The Death of a Regulator: Strict Supervision, Bank Lending, and Business Activity," NBER Working Papers 24168, National Bureau of Economic Research, Inc.
  • Granja, João & Leuz, Christian, 2020. "The Death of a Regulator: Strict Supervision, Bank Lending and Business Activity," LawFin Working Paper Series 4, Goethe University, Center for Advanced Studies on the Foundations of Law and Finance (LawFin).
  • Leuz, Christian & Granja, João, 2018. "The death of a regulator: Strict supervision, bank lending and business activity," CFS Working Paper Series 610, Center for Financial Studies (CFS).
• Matthias Breuer & Christian Leuz & Steven Vanhaverbeke, 2019. "Reporting Regulation and Corporate Innovation," NBER Working Papers 26291, National Bureau of Economic Research, Inc.
  • Breuer, Matthias & Leuz, Christian & Vanhaverbeke, Steven, 2020. "Reporting Regulation and Corporate Innovation," LawFin Working Paper Series 8, Goethe University, Center for Advanced Studies on the Foundations of Law and Finance (LawFin).
  • Breuer, Matthias & Leuz, Christian & Vanhaverbeke, Steven, 2021. "Reporting regulation and corporate innovation," CFS Working Paper Series 675, Center for Financial Studies (CFS).
• Bischof, Jannis & Laux, Christian & Leuz, Christian, 2020. "Accounting for financial stability: Lessons from the financial crisis and future challenges," SAFE Working Paper Series 283, Leibniz Institute for Financial Research SAFE.
• Kampkötter, Patrick & Maier, Patrick, 2020. "The effect of appraisal interviews and target agreements on employee effort - New evidence using representative data," University of Tübingen Working Papers in Business and Economics 136, University of Tuebingen, Faculty of Economics and Social Sciences, School of Business and Economics.
• Raffer, Christian, 2020. "Accrual Accounting and the Local Government Budget - A Matching Evaluation," VfS Annual Conference 2020 (Virtual Conference): Gender Economics 224630, Verein für Socialpolitik / German Economic Association.
• Benedikt Downar & Jürgen Ernstberger & Stefan Reichelstein & Sebastian Schwenen & Aleksandar Zaklan, 2021. "The impact of carbon disclosure mandates on emissions and financial operating performance," Review of Accounting Studies, Springer, vol. 26(3), pages 1137-1175, September.
  • Downar, Benedict & Ernstberger, Jürgen & Reichelstein, Stefan & Schwenen, Sebastian & Zaklan, Aleksandar, 2021. "The impact of carbon disclosure mandates on emissions and financial operating performance," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 26(3), pages 1137-1175.
  • Benedikt Downar & Jürgen Ernstberger & Stefan Reichelstein & Sebastian Schwenen & Aleksandar Zaklan, 2020. "The Impact of Carbon Disclosure Mandates on Emissions and Financial Operating Performance," Discussion Papers of DIW Berlin 1875, DIW Berlin, German Institute for Economic Research.
  • Downar, Benedikt & Ernstberger, Jürgen & Reichelstein, Stefan & Schwenen, Sebastian & Zaklan, Aleksandar, 2020. "The impact of carbon disclosure mandates on emissions and financial operating performance," ZEW Discussion Papers 20-038, ZEW - Leibniz Centre for European Economic Research.
• Müller, Raphael & Spengel, Christoph & Vay, Heiko, 2020. "On the determinants and effects of corporate tax transparency: Review of an emerging literature," ZEW Discussion Papers 20-063, ZEW - Leibniz Centre for European Economic Research.
• Benina Veledar & Amra Gadzo & Srdjan Lalic, 2020. "Cost and management accounting in budget-funded organizations in Bosnia and Herzegovina," Interdisciplinary Description of Complex Systems - scientific journal, Croatian Interdisciplinary Society Provider Homepage: http://indecs.eu, vol. 18(2B), pages 299-311.
• Nikolaj Kirkeby Niebuhr, 2020. "Managerial Overconfidence and Self-Reported Success," Economics Working Papers 2020-01, Department of Economics and Business Economics, Aarhus University.
• Steen Nielsen, 2020. "Management accounting and the idea of machine learning," Economics Working Papers 2020-09, Department of Economics and Business Economics, Aarhus University.
• Fenoll-Bernal, Antonio & Serrano Madrid, Jose, 2020. "Calidad de la información contable y esfuerzo del auditor: El caso español," Small Business International Review, Asociación Española de Contabilidad y Administración de Empresas - AECA, vol. 4(1), pages 52-68, January.
• Liudmila LAPIȚKAIA & Alexandru LEAHOVCENCO, 2020. "Features of intellectual property reflection in accounting and in financial statements," Eastern European Journal for Regional Studies (EEJRS), Center for Studies in European Integration (CSEI), Academy of Economic Studies of Moldova (ASEM), vol. 6(1), pages 102-112, June.
• Liudmila LAPIȚKAIA & Alexandru LEAHOVCENCO, 2020. "Applying IFRS for accounting of cryptocurrencies," Eastern European Journal for Regional Studies (EEJRS), Center for Studies in European Integration (CSEI), Academy of Economic Studies of Moldova (ASEM), vol. 6(2), pages 108-116, December.
• Dan Dacian Cuzdriorean & Szilveszter Fekete & Alina Beattrice Vladu, 2020. "Identifying the Promoters of Students’ Sustainable Behaviour: An Empirical Study," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 22(54), pages 432-432, April.
• Matthew Olubayo Omotoso & Daniel Petrus Schutte & Heinz Eckart Klingelhöfer, 2020. "The Impact of the Adoption of International Financial Reporting Standards on Foreign Direct Investment in Africa," The African Finance Journal, Africagrowth Institute, vol. 22(1), pages 21-49.
• Bogdan-Alexandru SMERCINSCHI, 2020. "Accounting and Tax Regulations and Practices Specific to Small- and Medium-Sized Entities (II)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(10), pages 20-26, October.
• Robert-Aurelian ȘOVA & Adriana Florina POPA, 2020. "The Accounting Education, Between Digitalisation and the COVID-19 Crisis," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(10), pages 3-8, October.
• Delia DAVID & Semida DUCĂ, 2020. "Financial-Accounting Approaches Regarding the Decision of Financing the Economic Entities During the COVID-19 Pandemic," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(10), pages 9-19, October.
• Lucian CERNUȘCA, 2020. "The Accounting and Tax Regime Regarding the Real Estate Rentals," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(11), pages 15-22, November.
• Bogdan Cosmin GOMOI, 2020. "Study Regarding the Budgeting of an Economic Entity’s Cash Flow in the Context of the Accrual Accounting System," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(11), pages 23-35, November.
• Bogdan-Alexandru SMERCINSCHI, 2020. "The Perception of the Economic Field Professionals Regarding the Accounting and Tax Regulations Specific to SMEs," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(11), pages 3-14, November.
• Adrian GROȘANU & Melinda-Timea FÜLÖP & George-Silviu CORDOȘ & Gabriel RAITA, 2021. "Challenges and Trends for the Incorporation of Big Data in the Accounting Profession: From the Traditional Approach to the Future Professional Accountant," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(12), pages 64-72, December .
  • Adrian GROȘANU & Melinda-Timea FÜLÖP & George-Silviu CORDOȘ & Gabriel RAITA, 2020. "Challenges and Trends for the Incorporation of Big Data in the Accounting Profession: From the Traditional Approach to the Future Professional Accountant," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(11), pages 50-58, November.
• Robert-Aurelian ȘOVA & Adriana Florina POPA, 2020. "Accounting Education – Between Digitalisation and the COVID-19 Pandemic Crisis," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(11), pages 59-63, November.
• Lucian CERNUȘCA & Luiela Magdalena CSORBA, 2020. "New Accounting Regulations on Waste Management," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(1), pages 11-21, January.
• Sonia Elena POPESCU, 2020. "Case Study on the Presentation of Financial Statements in the Communist Period and in Current Times (I)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(1), pages 3-10, January.
• Maria MORNEA, 2020. "Features of the Accounting Records Specific to the Cooperative System in Agricultural Cooperatives," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(1), pages 31-41, January.
• Bogdan Cosmin GOMOI, 2020. "Taxation for Individual Part-Time Contracts," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(1), pages 48-59, January.
• Dorel MATEȘ & Veronica GROSU & Aura DOMIL & Svetlana MIHĂILĂ & Marian SOCOLIUC & Oana BOGDAN & Dana PORDEA, 2020. "Organising the Accounting Activity within Entities in the Production Field (I)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(2), pages 10-18, February.
• Lucian CERNUȘCA, 2020. "The Accounting and Tax Regime Regarding Sponsorship," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(2), pages 19-29, February.
• Sonia Elena POPESCU, 2020. "Case Study on the Presentation of Financial Statements in the Communist Period and in Current Times (II)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(2), pages 3-9, February.
• Lucian-Dorel ILINCUȚĂ, 2020. "Considerations Regarding the Accounting Treatment Applied to Investment Properties (I)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(2), pages 30-39, February.
• Lucian-Dorel ILINCUȚĂ, 2020. "Considerations Regarding the Accounting Treatment Applied to Investment Properties (II)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(3), pages 12-23, March.
• Elena STĂNCIULESCU, 2020. "Allowances and Valuation Allowances – Essential Elements for the Presentation of the Fair View of the Financial Statements," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(3), pages 24-34, March.
• Dorel MATEȘ & Veronica GROSU & Aura DOMIL & Svetlana MIHĂILĂ & Marian SOCOLIUC & Oana BOGDAN & Dana PORDEA, 2020. "Organising the Accounting Activity within Entities in the Production Field (II)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(3), pages 3-11, March.
• Bogdan Cosmin GOMOI, 2020. "The Taxation Mechanism for Revenues Obtained from Intellectual Property Rights," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(3), pages 54-64, March.
• Margareta LESPEZANU, 2020. "Specific Practices Regarding the Recording in Accounting of the Economic-Financial Operations Regarding the Personnel, During the Period of Emergency Status Established by the Decree 195/2020," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(4), pages 22-30, April.
• Elena STĂNCIULESCU, 2020. "The Impact of Events Subsequent to the Financial Year End on the Financial Statements," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(4), pages 31-37, April.
• Mirela NICHITA & Mirela PĂUNESCU & Daniela Artemisa CALU, 2020. "Financial Reporting for Entities Applying IFRS, in the Context of the Coronavirus Crisis," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(5), pages 13-23, May.
• Bogdan Cosmin GOMOI, 2020. "The Tax and Accounting Treatments Regarding the Revaluation of Buildings and Lands," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(5), pages 24-34, May.
• Corina-Graziella BÂTCĂ-DUMITRU & Alina-Mihaela IRIMESCU, 2020. "Financial Reporting According to National Accounting Regulations, in the Context of the Coronavirus Crisis," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(5), pages 3-12, May.
• Elena STĂNCIULESCU, 2020. "Distributing the Financial Year Result by Destination," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(5), pages 35-43, May.
• Lucian CERNUȘCA, 2020. "The Mechanism for the Taxation of Investment Incomes," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(5), pages 53-62, May.
• Bogdan Cosmin GOMOI, 2020. "Accounting and Fiscal Approaches Concerning the Motor Vehicles which Are Not Exclusively Used for the Purpose of Economic Activities," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(6), pages 21-29, June.
• Delia DAVID & Daniela PORDEA & Luminița PĂIUȘAN, 2020. "A Study Concerning the Application of the Activity-Based Costing Method for Entities Operating in the Building Sector," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(6), pages 30-37, June.
• Elena STĂNCIULESCU, 2020. "Mutual Companies – A Viable Financing Solution in Times of Crisis," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(6), pages 43-53, June.
• Ovidiu-Constantin BUNGET & Alin-Constantin DUMITRESCU & Cristian LUNGU & Andrei-Marius OLARIU, 2020. "Opinions Regarding the Impact of the COVID-19 Pandemic over the Financial Reporting," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(7), pages 11-18, July.
• Corina-Graziella BÂTCĂ-DUMITRU, 2020. "Accounting for Events and Transactions Regarding Equity," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(7), pages 19-29, July.
• Delia DAVID & Lucian CERNUȘCA, 2020. "The Perception of Professional Accountants Regarding the Future of the Accounting Profession in the Digital Era," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(7), pages 3-10, July.
• Bogdan Cosmin GOMOI, 2020. "Estimating in Accounting," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(7), pages 30-38, July.
• Sergiu-Bogdan CONSTANTIN, 2020. "Case Studies Regarding Accounting Expertise in Commercial Conflicts," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(7), pages 56-63, July.
• Liliana Maria DRUIU & Daniel DRĂGUȚ, 2020. "Technical Unemployment in the Context of SARS-CoV-2 Pandemic in Romania," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(8), pages 15-20, August.
• Corina-Graziella BÂTCĂ-DUMITRU, 2020. "Accounting for Events and Transactions Regarding Long-Term Debt," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(8), pages 21-29, August.
• Lucian CERNUȘCA & Luiela Magdalena CSORBA, 2020. "Professional and Transversal Accounting Competences (II)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(9), pages 3-10, September.
  • Lucian CERNUȘCA & Luiela Magdalena CSORBA, 2020. "Professional and Transversal Accounting Competences (I)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(8), pages 3-14, August.
• Elena STĂNCIULESCU, 2020. "The Reverse Charge Mechanism," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(8), pages 45-52, August.
• Sergiu-Bogdan CONSTANTIN, 2020. "Case Studies Regarding Accounting Expertise in Criminal Cases (I)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(8), pages 53-61, August.
• Mirela PĂUNESCU & Adriana Florina POPA & Radu CIOBANU, 2020. "Proposals Regarding Accounting for Cryptocurrencies in Accordance with Romanian Accounting Regulations," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(9), pages 11-24, September.
• Bogdan Cosmin GOMOI, 2020. "Accounting Policy Aspects in Accordance with the Provisions of OMPF No. 1802/2014," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(9), pages 25-32, September.
• Lucian CERNUȘCA & Luiela Magdalena CSORBA, 2020. "Professional and Transversal Accounting Competences (I)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(8), pages 3-14, August.
  • Lucian CERNUȘCA & Luiela Magdalena CSORBA, 2020. "Professional and Transversal Accounting Competences (II)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(9), pages 3-10, September.
• Bogdan-Alexandru SMERCINSCHI, 2020. "Accounting and Tax Regulations and Practices Specific to Small- and Medium-Sized Entities (I)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(9), pages 33-42, September.
• Sergiu-Bogdan CONSTANTIN, 2020. "Case Studies Regarding Accounting Expertise in Criminal Cases (II)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(9), pages 52-60, September.
• Lucian CERNUȘCA & Luiela Magdalena CSORBA, 2020. "New Accounting Regulations on Waste Management," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 0(1), pages 11-21, January.
• Sonia Elena POPESCU, 2020. "Case Study on the Presentation of Financial Statements in the Communist Period and in Current Times (I)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 0(1), pages 3-10, January.
• Maria MORNEA, 2020. "Features of the Accounting Records Specific to the Cooperative System in Agricultural Cooperatives," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 0(1), pages 31-41, January.
• Bogdan Cosmin GOMOI, 2020. "Taxation for Individual Part-Time Contracts," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 0(1), pages 48-59, January.
• Dorel MATEȘ & Veronica GROSU & Aura DOMIL & Svetlana MIHĂILĂ & Marian SOCOLIUC & Oana BOGDAN & Dana PORDEA, 2020. "Organising the Accounting Activity within Entities in the Production Field (I)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 0(2), pages 10-18, February.
• Lucian CERNUȘCA, 2020. "The Accounting and Tax Regime Regarding Sponsorship," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 0(2), pages 19-29, February.
• Sonia Elena POPESCU, 2020. "Case Study on the Presentation of Financial Statements in the Communist Period and in Current Times (II)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 0(2), pages 3-9, February.
• Lucian-Dorel ILINCUȚĂ, 2020. "Considerations Regarding the Accounting Treatment Applied to Investment Properties (I)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 0(2), pages 30-39, February.
• Lucian-Dorel ILINCUȚĂ, 2020. "Considerations Regarding the Accounting Treatment Applied to Investment Properties (II)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 0(3), pages 12-23, March.
• Elena STĂNCIULESCU, 2020. "Allowances and Valuation Allowances – Essential Elements for the Presentation of the Fair View of the Financial Statements," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 0(3), pages 24-34, March.
• Dorel MATEȘ & Veronica GROSU & Aura DOMIL & Svetlana MIHĂILĂ & Marian SOCOLIUC & Oana BOGDAN & Dana PORDEA, 2020. "Organising the Accounting Activity within Entities in the Production Field (II)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 0(3), pages 3-11, March.
• Bogdan Cosmin GOMOI, 2020. "The Taxation Mechanism for Revenues Obtained from Intellectual Property Rights," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 0(3), pages 54-64, March.
• Margareta LESPEZANU, 2020. "Specific Practices Regarding the Recording in Accounting of the Economic-Financial Operations Regarding the Personnel, During the Period of Emergency Status Established by the Decree 195/2020," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 0(4), pages 22-30, April.
• Elena STĂNCIULESCU, 2020. "The Impact of Events Subsequent to the Financial Year End on the Financial Statements," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 0(4), pages 31-37, April.
• Mirela NICHITA & Daniela Artemisa CALU, 2020. "Financial Reporting for Entities Applying IFRS, in the Context of the Coronavirus Crisis," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 0(5), pages 13-23, May.
• Bogdan Cosmin GOMOI, 2020. "The Tax and Accounting Treatments Regarding the Revaluation of Buildings and Lands," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 0(5), pages 24-34, May.
• Corina-Graziella BÂTCĂ-DUMITRU & Alina-Mihaela IRIMESCU, 2020. "Financial Reporting According to National Accounting Regulations, in the Context of the Coronavirus Crisis," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 0(5), pages 3-12, May.
• Elena STĂNCIULESCU, 2020. "Distributing the Financial Year Result by Destination," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 0(5), pages 35-43, May.
• Lucian CERNUȘCA, 2020. "The Mechanism for the Taxation of Investment Incomes," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 0(5), pages 53-62, May.
• M. A. İbrahim SARIAY & Haşim BAĞCI, 2020. "Varlık Tüketiminin İşletmelerin Finansal Performansına Etkisi: BİST’te İşlem Gören Perakende Sektörüne Yönelik Bir Uygulama," Journal of Research in Economics, Politics & Finance, Ersan ERSOY, vol. 5(1), pages 140-157.
• Renata PakÅ¡iová & Denisa Oriskóová, 2020. "Capital Maintenance Evolution using Outputs from Accounting System," Scientific Annals of Economics and Business (continues Analele Stiintifice), Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, vol. 67(3), pages 311-331, September.
• R K Tailor & Ashoka M L & Parameshwara & Abhishek N, 2020. "Suitability of accounting education to current market," Indian Journal of Commerce and Management Studies, Educational Research Multimedia & Publications,India, vol. 11(2), pages 14-23, May.
• Viorel - Costin Banta, 2020. "Application Of Rpa Solutions Near Erp Systems - In The Business Environment Related To The Production Area. A Case Study," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(48), pages 17-24, August.
• Andreea Claudia Chiurtu, 2020. "The Financial Performance – Risk Correlation Of Companies Listed On The Bucharest Stock Exchange," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(48), pages 47-62, August.
• Ana Maria Alexie, 2020. "Correlation Between Corporate Governance Characteristics And Financial Performance Of The Companies," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(48), pages 5-16, August.
• Nina Adriana Buică & Marioara Avram & Magdalena Mihai & Cristian Drăgan, 2020. "The Role Of Audit In Increasing The Corporate Social Responsibility," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(48), pages 108-120, December.
• Viorel - Costin Banta, 2020. "The Impact Of The Implementation Of Ai And Rpa Type Solutions In The Area Related To Forecast And Sequencing In The Production Area Using Sap. A Case Study," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(48), pages 121-126, December.
• Maria-Andreia Iliescu (Ristea) & Nensi Xhani & Marioara Avram & Cristian Drăgan, 2020. "The Importance And Role Of Internal Audit Missions Of Stocks," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(48), pages 127-132, December.
• Valeriu Brabete & Daniel Goagără, 2020. "Specific Features Of The Accounting Treatments Specific To Some Transactions Carried Out In The Trade Activity," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(48), pages 54-63, December.
• Cristina TIMOFTE (COCA) & Simona-Maria TANASA (BRINZARU) & Dan-Andrei COCA, 2020. "A Bibliometric Analysis Of Creative Accounting Research," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(22), pages 1-10.
• Radu MĂRGINEAN & Delia Corina MIHĂLȚAN, 2020. "Perfecting Management Accounting In The Furniture Industry Through The Abc Method," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(22), pages 1-2.
• Sorina Geanina STANESCU & Constantin Aurelian IONESCU & Ion CUCUI, 2021. "Bibliometric Analysis On The Current State Of Research In The Managerial Accounting Field At International And National Level," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(23), pages 1-7.
• Ionela Cornelia CIOCA, 2020. "The Importance Of Financial Statements In The Decision-Making Process," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(22), pages 73-83.
• Cristina TIMOFTE (COCA) & Simona-Maria TANASA (BRINZARU) & Dan-Andrei COCA, 2020. "A Bibliometric Analysis Of Creative Accounting Research," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(22), pages 96-102.
• Mihaela Ionela SOCOLIUC, 2020. "Considerations Concerning The Implications Of The Covid 19 Pandemic On The Role Of The Corporate Governance In The Ensurance Of The Continuity Of The Activity," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(22), pages 126-138.
• Adrian GROŞANU & Camelia-Melania MUREŞAN & Cristina BOŢA-AVRAM & Paula Ramona RĂCHIŞAN, 2020. "Instrumental Context Of A Forensic Accounting Investigation: A Systematic Review Of The Current Literature," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(22), pages 53-69.
• Isam Abdelhafid A. Milad & Ali Altug Bicer, 2020. "The Association between Board of Directors' Characteristics and the Level of Voluntary Disclosure: Evidence from Listed Banks in Borsa Istanbul," Management & Economics Research Journal, Faculty of Economics, Commercial and Management Sciences, Ziane Achour University of Djelfa, vol. 2(1), pages 166-185, March.
• Saef Abdulrazaq Mohammed Alwattar, 2020. "The Expected Effects on the Financial Statements According to Requirements of the IAS (10) in Light of the Coronavirus Crisis (Analytical Study)," Management & Economics Research Journal, Faculty of Economics, Commercial and Management Sciences, Ziane Achour University of Djelfa, vol. 2(2Special), pages 21-33, june.
• Salah Ali Ahmed Muhammad & Muhammad Al-Mahdi Al-Amir Ahmed, 2020. "A Comparative Analytical Study of Requirements for Recognition and Accounting Measurement of Expected Credit Losses Between FASB-Subject Topic (ASC 326) and IFRS9 Standard in Light of Coronavirus (Cov," Management & Economics Research Journal, Faculty of Economics, Commercial and Management Sciences, Ziane Achour University of Djelfa, vol. 2(2Special), pages 90-116, june.
• Waleed Khalid Shihab Al-Rashidi & Faris A. A. Al-Khalidi, 2020. "The Effect of the Electronic Disclosure System on Investment Decision of Companies Listed on the Iraq Stock Exchange," Management & Economics Research Journal, Faculty of Economics, Commercial and Management Sciences, Ziane Achour University of Djelfa, vol. 2(5), pages 70-92, December.
• Maria Vassiljev, 2020. "The Impact of Fraud-Themed Course On Students’ Attitude to Fraud. Does Previous Studies and Background Matter?," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 19(1), pages 113-138, March.
• Victoria Stanciu & Irina Bogdana Pugna & Mirela Gheorghe, 2020. "New Coordinates of Accounting Academic Education. A Romanian Insight," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 19(1), pages 158-178, March.
• Quynh Nguyen, 2020. "Corporate Governance and Earnings Management in Vietnamese Listed Firms: A Pitch," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 19(1), pages 179-188, March.
• Fatma Zehri & Inaam Zgarni, 2020. "Internal and External Corporate Governance Mechanisms and Earnings Management: An International Perspective," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 19(1), pages 33-64, March.
• Nalan Akdogan & Seval Kardes Selimoglu & Medine Turkcan, 2020. "Sustainability Accounting and Corporate Social Responsibility in Turkey and in Its Region," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 19(1), pages 5-32, March.
• Silvia Petre & Nadia Albu, 2020. "Investigating IFRS Compliance in Transitioning Countries: A Qualitative Study," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 19(1), pages 89-112, March.
• Salma Damak Ayadi & Rahma Ben Salem & Asma Abdouli, 2020. "Family Presence in The Firm’s Capital and External Auditor Choice: Evidence from French Listed Firms," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 19(2), pages 195-214, June.
• Amel Amiri & Sarra Elleuch Hamza, 2020. "The Transition To IPSAS Standards: The Extent of Adoption and The Influence of Institutional, Contingency and Economic Network Factors," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 19(2), pages 215-251, June.
• Zeineb Feki Cherif & Salma Damak Ayadi & Saoussen Boujelben Ben Hamad, 2020. "The Effect of Family Ownership On Accrual-Based and Real Activities Based Earnings Management: Evidence from The French Context," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 19(2), pages 283-310, June.
• Georgios Kolias & Nikolaos Arnis & Kostas Karamanis, 2020. "The Simultaneous Determination of Cash Conversion Cycle Components," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 19(2), pages 311-332, June.
• Cristea Lavinia Mihaela, 2020. "Current Security Threats in The National and International Context," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 19(2), pages 351-378, June.
• Kishore Singh & Peter Best, 2020. "Implementing Benford’s Law in Continuous Monitoring Applications," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 19(2), pages 379-404, June.
• Charles H. Cho & Floriane Janin & Christine Cooper & Michael Rogerson, 2020. "Neoliberal Control Devices and Social Discrimination: The Case of Paris Saint-Germain Football Club Fans," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 19(3), pages 409-443, September.
• Abdulrahman Aljabr, 2020. "The Influences on Activity-Based Costing Adoption as An Optimal Costing System Design: Evidence from Saudi Arabia," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 19(3), pages 444-479, September.
• Richard G. Brody & Gaurav Gupta & Stephen B. Salter, 2020. "The Influence of Emotional Intelligence on Auditor Performance," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 19(3), pages 543-565, September.
• Md. Jahidur Rahman & Ning Zhao, 2020. "Information Technology Capability and Firm Performance in The Era of Big Data Analytics: Evidence from The United States," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 19(3), pages 595-621, September.
• Charles H. Cho, 2020. "CSR Accounting ‘New Wave’ Researchers: ‘Step Up to The Plate’… Or ‘Stay Out of The Game’," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 19(4), pages 626-650, December.
• Jamel Chouaibi & Salim Chouaibi, 2020. "Does Value Added of Intellectual Capital Influence Voluntary Disclosure? The Moderating Effect of CSR Practices," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 19(4), pages 651-681, December.
• Md. Zakir Hosen & Md. Takibur Rahman & Md. Mamun ur Rashid, 2020. "Perceived Use of Accounting Information and Practices of Accounting in Micro Enterprises of Developing Countries," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 19(4), pages 682-706, December.
• Camelia I. Lungu & Pompei Mititean & Chirata Caraiani & Daniela Constantinescu, 2020. "A Structured Literature Review of Corporate Governance and Performance Research Within an Emerging Country Setting," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 19(4), pages 707-733, December.
• Linh Le & Dongfang Nie, 2020. "Are Controlled Companies Underperforming?," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 19(4), pages 759-777, December.
• Waseem Yousaf & Raheel Jamil & Zardashia Nazir Chohan & Muhammad Muneeb Akmal Mughal, 2020. "Supply Chain Management Moderating Effect on the Nexus Amid Intensity of Energy Consumption and Accounting Information System," Pakistan Journal of Humanities and Social Sciences, International Research Alliance for Sustainable Development (iRASD), vol. 8(2), pages :35-45, June.
• Алмагамбетов К.А. // Almagambetov K.A. & Текебаев Ж.М. // Tekebayev Zh.M., 2020. "Учет криптовалют в соответствии с МСФО // Accounting for cryptocurrencies in accordance with IFRS," Economic Review(National Bank of Kazakhstan), National Bank of Kazakhstan, issue 2, pages 25-33.
• Kusharyanti Kusharyanti & Indra Wijaya Kusuma, 2020. "Overconfident Management and the Audit Fee Demand-Side Perspective," Asian Economic and Financial Review, Asian Economic and Social Society, vol. 10(10), pages 1131-1146, October.
• Abdulkadir Pehlivan & Bilal Gerekan & Mahmut Kocan, 2020. "The Effect of Operating Expenses on Growth and Performance: An Empirical Analysis of the Petroleum and Chemistry Industry in Turkey," Asian Economic and Financial Review, Asian Economic and Social Society, vol. 10(11), pages 1299-1308, November.
• Osama Samih Shaban & Atala M. Alqtish & Adel M. Qatawneh, 2020. "The Impact of Fair Value Accounting on Earnings Predictability: Evidence from Jordan," Asian Economic and Financial Review, Asian Economic and Social Society, vol. 10(12), pages 1466-1479, December.
• Md. Musharof Hossain & Monir Ahmmed & Md. Kazi Golam Azam & Serajul Islam & Md.Faruk Bhuiyan & Md. Ahasanul Hoque, 2020. "Disclosure Practices Regarding Corporate Social Responsibility (CSR) of Some Listed Companies: Evidence from Chittagong Stock Exchange, Bangladesh," Asian Economic and Financial Review, Asian Economic and Social Society, vol. 10(5), pages 526-535, May.
• Fuad Suliman Al-Fasfus, 2020. "Impact of Free Cash Flows on Dividend Pay-Out in Jordanian Banks," Asian Economic and Financial Review, Asian Economic and Social Society, vol. 10(5), pages 547-558, May.
• Wiwik Utami & Lucky Nugroho & Ratna Mappanyuki & Venny Yelvionita, 2020. "Early Warning Fraud Determinants in Banking Industries," Asian Economic and Financial Review, Asian Economic and Social Society, vol. 10(6), pages 604-627, June.
• E. Jeroh, 2020. "Firms Attributes, Corporate Social Responsibility Disclosure and the Financial Performance of Listed Companies in Nigeria," Asian Economic and Financial Review, Asian Economic and Social Society, vol. 10(6), pages 727-743, June.
• Ngoc Thi Bui & Oanh Thi Tu Le & Phuong Thi Thanh Nguyen, 2020. "Management Accounting Practices among Vietnamese Small and Medium Enterprises," Asian Economic and Financial Review, Asian Economic and Social Society, vol. 10(1), pages 94-115, January.
• Emilia VASILE & Ion CROITORU, 2020. "Territorial Administrative Unit - Autonomous Administrative Structure," Internal Auditing and Risk Management, Athenaeum University of Bucharest, vol. 57(1), pages 57-67, March.
• Daniela MITRAN, 2020. "Risks And Benefits Of Adopting Cloud Accounting," Internal Auditing and Risk Management, Athenaeum University of Bucharest, vol. 60(4), pages 22-32, December.
• Emilia VASILE & Ion CROITORU, 2020. "Financial Statements €“ Object Of The Financial Audit," Internal Auditing and Risk Management, Athenaeum University of Bucharest, vol. 60(4), pages 51-58, December.
• Florentin-Emil TANASA & Florian Marcel NUTA, 2020. "Risk Analysis in Financial Audit using the Trust Function Method," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 18(159), pages 542-542.
• Irina Diana IORDACHE, 2020. "Information Transparency on Financial Markets, an International View," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 18(159), pages 568-568.
• Claudia Catalina CIOCAN & Iuliana GEORGESCU & Mihai CARP, 2020. "The Perception of the Representatives of the Accounting Profession from Romania on the Relationship Between Conservatism and True and Fair View," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 18(159), pages 585-585.
• Namazi, Mohammad & Rezaei, Gholamreza, 2020. "Comprehensive Framework for Controlling Budgetary Slack in Governmental Agencies via Strategic Management Accounting (in Persian)," The Journal of Planning and Budgeting (٠صلنامه برنامه ریزی Ùˆ بودجه), Institute for Management and Planning studies, vol. 25(3), pages 3-31, November.
• Ivica Filipovic & Toni Susak & Barbara Krvavac, 2020. "Effect Of Non-Audit Services Provision On The Relationship Between Going Concern Issue Emphasis And Earnings Management," Economic Thought and Practice, Department of Economics and Business, University of Dubrovnik, vol. 29(2), pages 393-408, december.
• Maja Letica & Ivana Dropulic & Mirela Mabic, 2020. "Implementation Effects Of The Integrated Information System On Management Accounting: Comparision Of The Insurance Sector In The Republic Of Croatia And Bosnia And Herzegovina," Economic Thought and Practice, Department of Economics and Business, University of Dubrovnik, vol. 29(2), pages 409-424, december.
• Dubravka Mahacek, 2020. "The Impact Of State Auditors' Recommendations On The Increased Efficiency Of Companies Owned By Local And Regional Self-Government Units," Economic Thought and Practice, Department of Economics and Business, University of Dubrovnik, vol. 29(2), pages 539-558, december.
• César Omar López à vila & Norma Pontet Ubal, 2020. "Complementary break-even point with economic value added," Documentos de Investigación 128, Universidad ORT Uruguay. Facultad de Administración y Ciencias Sociales.
• Iryna Zamula & Dmytro Liudvenko, 2020. "Information Support And Development Of Organic Production," Green, Blue & Digital Economy Journal, Publishing house "Baltija Publishing", vol. 1(2).
• Sergiy Bardash & Tatiana Osadcha, 2020. "Current Status Of State Financial Control Of Ukraine And Ways Of Its Improvement," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", vol. 6(2).
• Iryna Zamula & Dmytro Liudvenko, 2020. "Information Support And Development Of Organic Production," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", vol. 1(2).
• Lilyana Kamburova, 2020. "Òhe rise of intangible assets and approaches to their valuation," Economic Thought journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 1, pages 51-64.
• Josef Schroth, 2020. "Outside Investor Access to Top Management: Market Monitoring versus Stock Price Manipulation," Staff Working Papers 20-43, Bank of Canada.
• Álvaro Menéndez Pujadas & Maristela Mulino, 2020. "Resultados de las empresas no financieras hasta el cuarto trimestre de 2019. Un avance de cierre del ejercicio," Boletín Económico, Banco de España, issue 1/2020.
• Álvaro Menéndez Pujadas & Maristela Mulino, 2020. "Resultados de las empresas no financieras en el primer trimestre de 2020," Boletín Económico, Banco de España, issue 3/2020.
• Álvaro Menéndez Pujadas & Maristela Mulino, 2020. "Resultados de las empresas no financieras hasta el segundo trimestre de 2020," Boletín Económico, Banco de España, issue 4/2020.
• Roberto Blanco & Sergio Mayordomo & Álvaro Menéndez & Álvaro Menéndez, 2020. "El impacto de la crisis del Covid-19 sobre la situación financiera de las empresas no financieras en 2020: evidencia basada en la Central de Balances," Boletín Económico, Banco de España, issue 4/2020.
• Álvaro Menéndez Pujadas & Maristela Mulino, 2020. "Results of non-financial corporations to 2019 Q4. Preliminary year-end data," Economic Bulletin, Banco de España, issue 1/2020.
• Álvaro Menéndez Pujadas & Maristela Mulino, 2020. "Results of non-financial corporations in 2020 Q1," Economic Bulletin, Banco de España, issue 3/2020.
• Álvaro Menéndez Pujadas & Maristela Mulino, 2020. "Results of non-financial corporations to 2020 Q2," Economic Bulletin, Banco de España, issue 4/2020.
• Roberto Blanco & Sergio Mayordomo & Álvaro Menéndez & Maristela Mulino, 2020. "The impact of the Covid-19 crisis on the financial position of non-financial corporations in 2020: CBSO-based evidence," Economic Bulletin, Banco de España, issue 4/2020.
• Nemanja Karapavlović & Vladimir Obradović & Jasmina Bogićević, 2020. "The Use Of Historical Cost And Fair Value For Property And Plant And Equipment Measurement – Evidence From The Republic Of Serbia," Economic Annals, Faculty of Economics and Business, University of Belgrade, vol. 65(227), pages 95-118, October –.
• Stephen J. Terry & Toni M. Whited & Anastasia A. Zakolyukina, 2020. "Information versus Investment," Working Papers 2020-110, Becker Friedman Institute for Research In Economics.
  • Stephen J. Terry & Toni M. Whited & Anastasia A. Zakolyukina, 2022. "Information versus Investment," NBER Working Papers 29636, National Bureau of Economic Research, Inc.
• John Gallemore & Stephan Hollander & Martin Jacob, 2020. "Who CARES? Evidence on the Corporate Tax Provisions of the Coronavirus Aid, Relief, and Economic Security Act from SEC Filings," Working Papers 2020-81, Becker Friedman Institute for Research In Economics.
• Barrios, John M. & Choi, Jung Ho & Hochberg, Yael V. & Kim, Jinhwan & Liu, Miao, 2020. "Informing Entrepreneurs: Public Corporate Disclosure and New Business Formation," Research Papers 3917, Stanford University, Graduate School of Business.
  • John M. Barrios & Jung Ho Choi & Yael V. Hochberg & Jinhwan Kim & Miao Liu, 2020. "Informing Entrepreneurs: Public Corporate Disclosure and New Business Formation," Working Papers 2020-92, Becker Friedman Institute for Research In Economics.
• Marcelo Ortiz, 2020. "Financial Disclosure Environment and the Cash Policy of Private Firms," Working Papers 1148, Barcelona School of Economics.
• CIOLOMIC Ioana-Andreea, BELEIU Ioana Natalia, 2020. "Exploring The Idiosyncrasies Of State-Owned Enterprises In The Whole Of Government Picture," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 72(1), pages 46-56, April.
• COȘOFREÈš Bogdan-Dumitru, MÂRÈš Roxana-Aurelia, MANEA Mihaela, 2020. "An Overview Of The Non-Financial Reporting Practices Of The Romanian Public-Interest Entities Listed On Bucharest Stock Exchange," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 72(1), pages 57-64, April.
• Ioannis Asimakopoulos & Athanasios P. Fassas & Dimitris Malliaropulos, 2020. "Does earnings quality matter? Evidence from the Athens Exchange," Economic Bulletin, Bank of Greece, issue 52, pages 93-112, December.
• Jaroslav Písek, 2020. "Future perspectives of independent pharmacies in the Czech Republic – Comparative analysis of selected financial indicators of independent pharmacies," Economics Working Papers 2020-01, University of South Bohemia in Ceske Budejovice, Faculty of Economics.
• Проф. Д-Р Фаня Филипова & Доц. Д-Р Венелин Георгиев & Гл. Ас. Д-Р Атанас Атанасов & Гл. Ас. Д-Р Рени Петрова & Гл. Ас. Д-Р Румяна Маринова, 2020. "Ефекти От Прилагането На Мсфо 15 Приходи От Договори С Клиенти В Част От Българските Предприятия За Периода 2017 – 2018 Година," ICPA Articles, Institute of Certified Public Accountants, vol. 2020(1), pages 1-16.
• Доц. Д-Р Бойка Брезоева, 2020. "Счетоводно Отчитане На Продажби С Обратен Лизинг Съгласно Мсфо 16 Лизинг," ICPA Articles, Institute of Certified Public Accountants, vol. 2020(3), pages 1-21.
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• Tsagas Georgina & Villiers Charlotte, 2020. "Why “Less is More” in Non-Financial Reporting Initiatives: Concrete Steps Towards Supporting Sustainability," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 10(2), pages 1-42, July.
• Tsagas Georgina & Villiers Charlotte, 2020. "Why “Less is More” in Non-Financial Reporting Initiatives: Concrete Steps Towards Supporting Sustainability," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 10(2), pages 1-42, July.
• Le Ha Thi Thu, 2020. "The Impact of Auditor Specialization and Banks’ Listing Status on Earnings Management in Vietnamese Commercial Banks," Asian Journal of Law and Economics, De Gruyter, vol. 11(1), pages 1-16, April.
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• Mihail Alin STANCIU, 2020. "The Quality Of The Information Provided By The Economic - Financial Analysis, A Current Accounting Problem," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 5(1), pages 38-42.
• Florin-Constantin DIMA, 2020. "The Role Of Accounting Information In Underlying Economic Decisions," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 5(1), pages 6-11.
• Dorina LUTA, 2020. "Accounting Methods And Procedures Among True And Fair View, Management Interest And Fiscal Interest," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 5(1), pages 79-83.
• Silviu Constantin NASTASIA, 2020. "Detection Of Creative Accounting Practices," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 5(2), pages 178-183.
• Ion CUCUI & Silviu Constantin NASTASIA, 2020. "Creative Accounting Impact On The Economic Entity'S Patrimonial And Financial Situation. Case Study," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 5(2), pages 142-155.
• Delia-Mihaela IBANISTEANU (IONASZ) & Florin - Cristian GHEORGHE, 2020. "Corporate Governance Policy And Its Influence On The Financial Reports To The Public Interest Entities," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 5(3), pages 38-49.
• Viorica IDU (DINDAREANU), 2020. "Modelling The Income And Reflecting The Performance Of An Entity," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 5(4), pages 12-23.
• Niculina STANESCU, 2020. "The Assessment Of The Covid-19 Impact Upon The Firms From The Financial Auditors’ Perspective," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 5(4), pages 187-191.
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• Miguel Ángel Laverde Sarmiento & Jairo Alonso Bautista, 2020. "Análisis de los cambios en la profesión contable tras el proceso de implementación de la facturación electrónica en Colombia," Revista CIFE, Universidad Santo Tomás, vol. 22(37), pages 103-120, July.
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• Olivier E. Malay, 2020. "How to articulate beyond GDP and businesses’ social and environmental indicators?," LIDAM Discussion Papers IRES 2020014, Université catholique de Louvain, Institut de Recherches Economiques et Sociales (IRES).
• Carmen badía batlle & Merche galisteo rodríguez & Teresa Preixens benedicto, 2020. "valor razonable de un swap: CVA y D VA. Una aproximación binomial," Cuadernos de Economía - Spanish Journal of Economics and Finance, Asociación Cuadernos de Economía, vol. 43(122), pages 229-242, Mayo.
• Диана Ималова & Галя Иванова-Кузманова & Радосвета Кръстева-Христова, 2020. "Обучението В Докторска Програма „Счетоводна Отчетност, Контрол И Анализ На Стопанската Дейност (Счетоводство)“ В Са „Д. А. Ценов“ ‒ Проблеми И Перспективи," Scientific Research Almanac, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, vol. 28(1 Year 20), pages 306-341.
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• Kang, Jung Koo & Loumioti, Maria & Wittenberg-Moerman, Regina, 2020. "Lifting the banking veil: credit standards’ harmonization through lending transparency," Working Paper Series 2367, European Central Bank.
• Smith, Kevin & So, Eric C., 2020. "Measuring Risk Information," Research Papers 3857, Stanford University, Graduate School of Business.
• John M. Barrios & Jung Ho Choi & Yael V. Hochberg & Jinhwan Kim & Miao Liu, 2020. "Informing Entrepreneurs: Public Corporate Disclosure and New Business Formation," Working Papers 2020-92, Becker Friedman Institute for Research In Economics.
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• Choi, Bong-Geun & Choi, Jung Ho & Malik, Sara, 2020. "Job Search with Financial Information: Theory and Evidence," Research Papers 3924, Stanford University, Graduate School of Business.
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• I. Nyoman Normal, 2020. "The Financial Variables of Water Filter Pot Mainly Raw Material Darmasaba Clay in Btikk-Indonesia," International Journal of Economics and Financial Issues, Econjournals, vol. 10(3), pages 111-124.
• Eka Ardhani Sisdyani & Bambang Subroto & Erwin Saraswati & Zaki Baridwan, 2020. "Levers of Eco-control and Green Behavior in Medical Waste Management," International Journal of Energy Economics and Policy, Econjournals, vol. 10(4), pages 194-204.
• Nanda Fito Mela & Adhitya Agri Putra, 2020. "Oil Price and Earnings Management: Evidence from Crude Oil and Gas Companies in Indonesian Stock Exchange," International Journal of Energy Economics and Policy, Econjournals, vol. 10(4), pages 352-355.
• Nora Al-Hadban & Mohammed Almotairi, 2020. "The Impact of Social Media Attributes on Purchase Intention in the Saudi Foodservice," International Review of Management and Marketing, Econjournals, vol. 10(3), pages 29-34.
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• Mohd Mohid Rahmat & Balachandran Muniandy & Kamran Ahmed, 2020. "Do related party transactions affect earnings quality? Evidence from East Asia," International Journal of Accounting & Information Management, Emerald Group Publishing Limited, vol. 28(1), pages 147-166, January.
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• Dimu Ehalaiye & Mark Tippett & Tony van Zijl, 2020. "The impact of SFAS 157 on fair value accounting and future bank performance," International Journal of Accounting and Information Management, Emerald Group Publishing, vol. 28(4), pages 739-757, July.
• Mohd Mohid Rahmat & Balachandran Muniandy & Kamran Ahmed, 2020. "Do related party transactions affect earnings quality? Evidence from East Asia," International Journal of Accounting and Information Management, Emerald Group Publishing, vol. 28(1), pages 147-166, January.
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