My JEL codes
Follow this JEL code
Research classified by Journal of Economic Literature (JEL) codes
Top JEL
/ M: Business Administration and Business Economics; Marketing; Accounting; Personnel Economics
/ / M4: Accounting
/ / / M41: Accounting
This topic is covered by the following reading lists:
2025
- Alice Guerra & Enya Turrini, 2025. "Social norms on unethical behaviors in the workplace: a lab experiment," International Review of Economics, Springer;Happiness Economics and Interpersonal Relations (HEIRS), vol. 72(1), pages 1-25, June.
- Thuy Thi Thanh Vu & Phuong Thi Thanh Nguyen & Trang Kieu Pham & Anh Thi Kim Vu, 2025. "Nonlinear Impact of Capital Structure on Corporate Value: A Case Study of Listed Companies on the Vietnamese Stock Market," Springer Proceedings in Business and Economics,, Springer.
- Joseph F. Brazel & Justin Leiby & Tammie J. Schaefer, 2025. "Who Rewards Appropriate Levels of Professional Skepticism?," Journal of Business Ethics, Springer, vol. 196(2), pages 439-450, January.
- Lucile Faurel & Mark Soliman & Jessica Watkins & Teri Lombardi Yohn, 2025. "Firm-level investor favoritism and the external financing and capital expenditure anomalies," Review of Quantitative Finance and Accounting, Springer, vol. 64(1), pages 237-274, January.
- Chloe Yu-Hsuan Wu & Shou-Min Tsao & Che-Hung Lin, 2025. "Accounting conservatism, corporate diversification and firm value," Review of Quantitative Finance and Accounting, Springer, vol. 64(1), pages 371-415, January.
- Yu-An Chen & Dan Palmon, 2025. "The stock market boosts its rewards for increasing earnings patterns," Review of Quantitative Finance and Accounting, Springer, vol. 64(2), pages 663-711, February.
- Fangfang Hou, 2025. "Foreign capital exposure and firms’ financial reporting behavior: international evidence from equity market openings," Review of Quantitative Finance and Accounting, Springer, vol. 64(2), pages 621-662, February.
- Mansoor Afzali & Timmy Thor, 2025. "Corporate culture and tax planning," Review of Quantitative Finance and Accounting, Springer, vol. 64(2), pages 861-898, February.
- Chia-Hsin Chiang & Helen Choy & Yan-Jie Yang & Shu-Ling Yeh, 2025. "Strategic alignment between supply chain partners and cost stickiness of suppliers," Review of Quantitative Finance and Accounting, Springer, vol. 64(2), pages 941-999, February.
- Gazilas, Emmanouil Taxiarchis & Belesis, Nicholas & Kampouris, Christos, 2025. "The Big Four Premium: Are Audit Fees a Matter of Size, Reputation, or Complexity?," MPRA Paper 123383, University Library of Munich, Germany.
- Massimiliano Bonacchi & Luca Menicacci & Fabio Zanderigo Jona, 2025. "Decarbonizzazione, Governance e Sostenibilità: le Top 100 altoatesine," BEMPS - Bozen Economics & Management Paper Series BEMPS107, Faculty of Economics and Management at the Free University of Bozen.
- Zhao, Dongshuai & Wang, Zhongli & Schweizer-Gamborino, Florian & Sornette, Didier, 2025. "Polytope Fraud Theory," International Review of Financial Analysis, Elsevier, vol. 97(C).
- Buchetti, Bruno & Arduino, Francesca Romana & Perdichizzi, Salvatore, 2025. "A literature review on corporate governance and ESG research: Emerging trends and future directions," International Review of Financial Analysis, Elsevier, vol. 97(C).
- Yang, Jie & Yu, Juan & Bao, Mengqi, 2025. "Intelligent manufacturing and trade credit," International Review of Financial Analysis, Elsevier, vol. 97(C).
- Li, Ziwei & Hyung, Dae Eun & Lee, Dong Young, 2025. "Financial flexibility and corporate financing efficiency," International Review of Financial Analysis, Elsevier, vol. 98(C).
- Tran, Viet, 2025. "Climate policy uncertainty and earnings management," Finance Research Letters, Elsevier, vol. 71(C).
- Sonu, Catherine Heyjung, 2025. "The effect of dividend tax reform on earnings management: Evidence from a natural experiment in Korea," Finance Research Letters, Elsevier, vol. 71(C).
- Gong, Manning & Cao, Chunfang & Zhang, Yuheng, 2025. "Government disclosure specificity and stock price synchronicity: Evidence from local government work reports in China," Finance Research Letters, Elsevier, vol. 71(C).
- Koo, KwangJoo (KJ) & Kim, Jae B., 2025. "Managerial pessimism and investment in corporate social responsibility," Journal of Business Research, Elsevier, vol. 186(C).
- Ahn, Jae Hwan & Chung, Hanyong, 2025. "Product market competition and disclosure deficiencies in different mandatory filing types: Evidence from SEC comment letters," Research in International Business and Finance, Elsevier, vol. 73(PA).
- Fredj, Imen & Gana, Marjène Rabah & Trabelsi, Samir, 2025. "OCI information and analysts’ forecast accuracy: Evidence from US commercial banks☆," Research in International Business and Finance, Elsevier, vol. 73(PA).
- Longo, Sara & Fabrizi, Michele & Parbonetti, Antonio, 2025. "Market reaction to EU CRD IV regulation in the banking industry," Research in International Business and Finance, Elsevier, vol. 73(PB).
- Wang, Yewen & Tang, Jiaxuan & Li, Cheng, 2025. "Registration reform and stock mispricing: Causal inference based on double machine learning," Research in International Business and Finance, Elsevier, vol. 73(PB).
2024
- Dermarkar, Simon & Baudot, Lisa & Hazgui, Mouna, 2024. "A Glimpse Into the Innovative Landscape of the Accounting Profession From the Perspective of Prospective Accountants," HEC Research Papers Series 1508, HEC Paris.
- Andreicovici, Ionela & Cohen, Nava & Ghio, Alessandro & Paugam, Luc, 2024. "Donations in the Dark," HEC Research Papers Series 1510, HEC Paris.
- Wu, Han & Li, Yi & Hope, Ole-Kristian & Liu, Qiliang & Cai, Hong, 2024. "The (In)Visibility of Undisclosed Political Connections," HEC Research Papers Series 1511, HEC Paris.
- Mensah, Albert & Kim, Jeong-Bon & Tang, Vicki Wei, 2024. "Wisdom of crowds as a verification tool in bank lending: Evidence from borrowers’ customer tweets," HEC Research Papers Series 1517, HEC Paris.
- Pflueger, Dane & Mouritsen, Jan, 2024. "Relational work and accounting: What venture capital analysts do with accounting and other information in situations of uncertainty," HEC Research Papers Series 1528, HEC Paris.
- Kim, Jinhwan & Shi, Terrence Tianshuo & Verdi, Rodrigo S., 2024. "The Innovation Consequences of Judicial Efficiency," Research Papers 4161, Stanford University, Graduate School of Business.
- Kim, Jinhwan & Valentine, Kristen, 2024. "Earnings Targets, Strategic Patent Sales, and Patent Trolls," Research Papers 4162, Stanford University, Graduate School of Business.
- Gipper, Brandon & Gu, Laura Lingyu & Kim, Jinhwan & Noh, Suzie, 2024. "Earnings News and Local Household Spending," Research Papers 4163, Stanford University, Graduate School of Business.
- deHaan, Ed & Glover, Andrew, 2024. "Market Access and Retail Investment Performance," Research Papers 4177, Stanford University, Graduate School of Business.
- Gipper, Brandon & Sequeira, Fiona & Shi, Shawn X., 2024. "Carbon Accounting Quality: Measurement and the Role of Assurance," Research Papers 4186, Stanford University, Graduate School of Business.
- Cowx, Mary & Lester, Rebecca & Nessa, Michelle, 2024. "The Consequences of Limiting the Tax Deductibility of R&D," Research Papers 4192, Stanford University, Graduate School of Business.
- Candra Sinuraya & Sekar Mayangsari, 2024. "The Effect of Earnings Smoothing and Earnings Informativeness on Firm Value with Managerial Ability as a Moderating Variable," International Journal of Economics and Financial Issues, Econjournals, vol. 14(2), pages 178-185, March.
- Muhammad Iqmal Hisham Kamaruddin & Supiah Salleh & Zurina Shafii & Mustafa Mohd Hanefah & Nurazalia Zakaria, 2024. "Exploring Shariah Governance Practices in Islamic Co-Operatives in Malaysia," International Journal of Economics and Financial Issues, Econjournals, vol. 14(3), pages 89-96, May.
- Munkaila Aminu & Bomi Cyril Nomlala & Kiran Baldavoo, 2024. "Examining Mandatory Audit Firm Rotation and Audit Quality in South Africa: Practitioner and Academic Perspectives," International Journal of Economics and Financial Issues, Econjournals, vol. 14(3), pages 40-47, May.
- Indah Masri & Tryas Chasbiandani & Diandra Kamila Rasyid & Nur’Aini Nur’Aini, 2024. "Reciprocal Relationship between Taxpayer’s Compliance and Governance Quality," International Journal of Economics and Financial Issues, Econjournals, vol. 14(4), pages 131-137, July.
- Muh. Ardiansyah Syam & Syahril Djaddang & Adam Adam & Endang Etty Merawati & Mohammad Roziq, 2024. "Carbon Accounting: Its Implications on Accounting Practices and Corporate Sustainability Reports," International Journal of Economics and Financial Issues, Econjournals, vol. 14(4), pages 178-187, July.
- Cecilia Lelly Kewo & Stella Theodora Kewo, 2024. "Measurement of Factors That Can Improve the Implementation of Accrual-Based Accounting in Regional Government Agencies," International Journal of Economics and Financial Issues, Econjournals, vol. 14(5), pages 10-17, September.
- Alastair Marais, 2024. "Audit Quality and Financial Statement Manipulation: The Moderating Effect of Tone at the Top," International Journal of Economics and Financial Issues, Econjournals, vol. 14(5), pages 220-232, September.
- Zanele Matshona & Mabutho Sibanda & Masibulele Phesa, 2024. "Tax Knowledge and Tax Behaviour of Individual Taxpayers in South Africa: A Scoping Review," International Journal of Economics and Financial Issues, Econjournals, vol. 14(5), pages 299-316, September.
- Huda Alsayed, 2024. "Triple Pillar for Sustainability of Accounting Evaluation of Carbon Emissions and Climate Change," International Journal of Economics and Financial Issues, Econjournals, vol. 14(6), pages 36-45, October.
- Kenny Fernando & Han Jocelyn & Frista Frista & Budi Kurniawan, 2024. "The Effect of Green Accounting Disclosure on the Firm Value of Listed Mining and Agriculture Companies in Southeast Asia Countries," International Journal of Energy Economics and Policy, Econjournals, vol. 14(1), pages 377-382, January.
- Jishin George Oommen & Noel Simon Roy & R.D. Brittoraj, 2024. "Exploring the Landscape of Energy Audits: A Bibliometric Analysis," International Journal of Energy Economics and Policy, Econjournals, vol. 14(1), pages 31-36, January.
- Luky Patricia Widianingsih & Cliff Kohardinata & Emelie Vlaviorine, 2024. "Renewable Energy Consumption, ESG Reporting, and Fixed Asset Turnover: Does it Work in Asia?," International Journal of Energy Economics and Policy, Econjournals, vol. 14(1), pages 552-558, January.
- Maria Entina Puspita & Dwi Ratmono & Mitsalina Tantri & Yohanes Julianto & Rizki Ridhasyah, 2024. "Carbon Emissions Accounting Disclosure: An Empirical Analysis during the Covid-19 Pandemic Period in a Developing Country," International Journal of Energy Economics and Policy, Econjournals, vol. 14(2), pages 37-45, March.
- Mutasim Asa’d & Wan Norhayati Wan Ahmad & Hazeline Ayoup, 2024. "Environmental Management Accounting Information and Environmental Performance, the Mediating Effect of Environmental Decision Quality," International Journal of Energy Economics and Policy, Econjournals, vol. 14(2), pages 562-573, March.
- Lokita Rizky Megawati & Arie Pratama, 2024. "Sustainable Development Goals in Corporate Reporting: Analysis of Economic, Social, and Environmental Disclosure (Survey among Public Listed Companies in Indonesia)," International Journal of Energy Economics and Policy, Econjournals, vol. 14(3), pages 625-638, May.
- Hisky Ryan Kawulur & Erwin Saraswati & Abdul Ghofar & Arum Prastiwi, 2024. "Carbon Strategy, Political Connection and Carbon Performance: Evidence from Polluting Industries," International Journal of Energy Economics and Policy, Econjournals, vol. 14(4), pages 251-264, July.
- Darsono Darsono & Dwi Ratmono & Sunseok Lee & Nur Cahyonowati & Lianawati Lianawati, 2024. "ESG and Environmental Performance: Multiple Mediation Models of Green Accounting and CSR Disclosure," International Journal of Energy Economics and Policy, Econjournals, vol. 14(5), pages 365-371, September.
- Kamaruzzaman Muhammad & Erlane K. Ghani & Razana Juhaida Johari & Mazurina Mohd Ali & Citra Sukmadilaga, 2024. "The Mediating Role of Self-Efficacy on Online Learning among Accounting Students," International Review of Management and Marketing, Econjournals, vol. 14(4), pages 92-102, July.
- Mosie C. C. Molate & Collins C. Ngwakwe & Nebbel K. Motubatse, 2024. "Analysis of the Relationship between Corporate Branding and Sales Revenue during COVID 19 Pandemic," International Review of Management and Marketing, Econjournals, vol. 14(5), pages 48-52, September.
- Farah, Nusrat & Islam, Md Shariful & Tadesse, Amanuel & McCumber, William, 2024. "Impact of audit committee social capital on the adoption of COSO 2013," Advances in accounting, Elsevier, vol. 64(C).
- Ahsan, A.F.M. Mainul & Bose, Sudipta & Ali, Muhammad Jahangir, 2024. "Does Islamic religiosity influence professional accountants' judgments? Evidence from global convergence of IFRS," Advances in accounting, Elsevier, vol. 64(C).
- Xia, Hui & Lin, Shu & Li, Shuo & Bardhan, Indranil, 2024. "The effect of audit committee financial expertise on earnings management tactics in the post-SOX era," Advances in accounting, Elsevier, vol. 64(C).
- Do, Chuong, 2024. "Financial analysts' information discovery: A study of manager-analyst interactions in conference calls," Advances in accounting, Elsevier, vol. 64(C).
- Mayapada, Arung Gihna & Biswas, Pallab Kumar & Roberts, Helen, 2024. "Financial reporting timeliness and its determinants in UK charities," Advances in accounting, Elsevier, vol. 65(C).
- Ater, Brandon D. & Kilic, Emre & Sobngwi, Christian K., 2024. "Conditional conservatism in GAAP earnings and the implications for the disclosure of non-GAAP earnings," Advances in accounting, Elsevier, vol. 66(C).
- Golden, Joanna & Kohlbeck, Mark, 2024. "Financial reporting consequences of CEOs' early-life exposure to disasters and violent crime," Advances in accounting, Elsevier, vol. 66(C).
- Felix, Robert & Wilford, Amanda L., 2024. "Auditor's financial stress: An inconspicuous determinant of audit outcomes," Advances in accounting, Elsevier, vol. 67(C).
- Amirkhani, Kourosh & Brown, Jenny & Gramlich, Jeffrey, 2024. "The effect of corporate reputation on accounting conservatism," Advances in accounting, Elsevier, vol. 67(C).
- Almeida, Jose Elias & Kale, Devendra, 2024. "Firm life cycle and accrual quality," Advances in accounting, Elsevier, vol. 67(C).
- Bilokha, Alona & Kong, Joon Ho & Micale, Joseph A., 2024. "Universal demand laws and stakeholders: Evidence from the auditor's perspective," Advances in accounting, Elsevier, vol. 67(C).
- Stirnkorb, Sebastian, 2024. "Transaction cost unbundling and investors’ reliance on investment research: Evidence from experimental asset markets," Accounting, Organizations and Society, Elsevier, vol. 112(C).
- Wongsinhirun, Nopparat & Chatjuthamard, Pattanaporn & Jiraporn, Pornsit & Lee, Sang Mook, 2024. "Customer concentration and shareholder litigation risk: Evidence from a quasi-natural experiment," Journal of Behavioral and Experimental Finance, Elsevier, vol. 41(C).
- Zaman, Rashid, 2024. "When corporate culture matters: The case of stakeholder violations," The British Accounting Review, Elsevier, vol. 56(1).
- Hao, Jie & Pham, Viet Tuan, 2024. "Stuck in traffic: Do auditors price traffic congestion?," The British Accounting Review, Elsevier, vol. 56(2).
- Hasan, Tahseen & John, Kose & Teng, Haimeng & Wu, Qiang, 2024. "Creative corporate culture and corporate tax avoidance," The British Accounting Review, Elsevier, vol. 56(3).
- Oz, Seda, 2024. "The impact of terrorist attacks and mass shootings on earnings management," The British Accounting Review, Elsevier, vol. 56(3).
- Lee, Bryan Byung-Hee & Lee, Jay Junghun, 2024. "Financial statement comparability and analysts’ optimism for accruals," The British Accounting Review, Elsevier, vol. 56(3).
- Biddle, Gary C. & Chan, Lilian H. & Joo, Jeong Hwan, 2024. "Clawback adoptions, managerial compensation incentives, capital investment mix and efficiency," Journal of Corporate Finance, Elsevier, vol. 84(C).
- Chen, Jie & Mishra, Tapas & Song, Wei & Zhang, Qingjing & Zhang, Zhuang, 2024. "The impact of bank mergers on corporate tax aggressiveness," Journal of Corporate Finance, Elsevier, vol. 84(C).
- Chen, Zhihong & Hope, Ole-Kristian & Li, Qingyuan & Li, Yongbo, 2024. "Offshore activities and corporate tax avoidance11We appreciate comments and suggestions from Morten Bennedsen (the editor), an anonymous reviewer, and the seminar participants at the Hong Kong Univers," Journal of Corporate Finance, Elsevier, vol. 85(C).
- Huang, Wan & Bai, Yufan & Luo, Hong, 2024. "Customer identity concealing and insider selling profitability: Evidence from China," Journal of Corporate Finance, Elsevier, vol. 85(C).
- Gounopoulos, Dimitrios & Loukopoulos, Georgios & Loukopoulos, Panagiotis & Zhang, Yu, 2024. "Do CFO career concerns matter? Evidence from IPO financial reporting outcomes," Journal of Corporate Finance, Elsevier, vol. 87(C).
- Hendijani Zadeh, Mohammad & Jalali, Zahra, 2024. "Do options trading activities affect underlying firms' asymmetric cost behavior?," Journal of Corporate Finance, Elsevier, vol. 88(C).
- Tao, Xuedan & Wang, Huabing Barbara & Xin, Qian & Xu, You, 2024. "Does the mandatory disclosure of suppliers' tax uncertainties affect supply chain relations?," Journal of Corporate Finance, Elsevier, vol. 89(C).
- Kaplan, Steven E. & Lee, Eugie Y., 2024. "Does tax reform affect labor investment efficiency?," Journal of Corporate Finance, Elsevier, vol. 89(C).
- Ramírez-Henao, Driver Ferney & Sánchez-Guevara, Alejandro, 2024. "The roles of accounting in the racial organization of work," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 98(C).
- Zhu, Huaijia & Chang, Shiwei & Chen, Bo & Zhu, Huaiqi, 2024. "How does military-civilian integration development influence corporate financial constraints in China? Evidence based on quasi-natural experiments," Economic Analysis and Policy, Elsevier, vol. 81(C), pages 1273-1289.
- Lin, Lin & Pun, Ngou Teng & Sun, Ping-Wen, 2024. "Impact of investor trust on public firms’ stock price efficiency and cost of capital: Insights from a firm-level measure for investor trust," Economic Modelling, Elsevier, vol. 138(C).
- Jun, Xiao & Ai, Junwei & Zheng, Lingfeng & Lu, Meiting & Wang, Jianye, 2024. "Impact of information technology and industrial development on corporate ESG practices: Evidence from a pilot program in China," Economic Modelling, Elsevier, vol. 139(C).
- Chen, Wenrui & Chen, Zhiwu & Qin, Ling & Shan, Yaowen & Xu, Weihang, 2024. "Strategic alliance, agency problems, and labor investment efficiency," Economic Modelling, Elsevier, vol. 139(C).
- Jiang, Hui & Peng, Cheng & Ren, Daling, 2024. "Supply-chain finance digitalization and corporate financial fraud: Evidence from China," Economic Modelling, Elsevier, vol. 139(C).
- Cao, Yuqiang & Lin, Shaoyan & Li, Mangmang & Shan, Yaowen & Wang, Peipei, 2024. "Green taxes: Productivity effects of tax-based environmental regulations on heavily polluting firms," Economic Modelling, Elsevier, vol. 140(C).
- Weber, Jan David & Scharfenaker, Ellis, 2024.
"Measures of firm performance and concentration: Stylized facts and a dilemma of data reproduction,"
Economics Letters, Elsevier, vol. 234(C).
- Jan Weber, Ellis Scharfenaker, 2022. "Measures of firm performance and concentration: stylized facts and a dilemma of data reproduction," Working Paper Series, Department of Economics, University of Utah 2022_03, University of Utah, Department of Economics.
- Wang, Qilin & Huang, Yehua & Zhao, Mengyao & Liu, Jinzhao, 2024. "Do natural disasters hinder analysts’ information production of non-affected firms?," Economics Letters, Elsevier, vol. 234(C).
- Wang, Qun & Zhao, Xiangfang, 2024. "Emission rights mortgage and earnings management," Economics Letters, Elsevier, vol. 235(C).
- Fung, Simon Yu Kit & Jain, Ankit & Tiwari, Moumita, 2024. "Is more always better? Information acquisition and stock price crash risk," Economics Letters, Elsevier, vol. 236(C).
- Machokoto, Michael & Omotilewa, Oluwatoba James, 2024. "The impact of borrowing concentration on innovation: When is one not just enough?," Economics Letters, Elsevier, vol. 236(C).
- Allee, Kristian D. & Speitmann, Raffael & Stenzel, Arthur & Wu, Yuchen, 2024. "Market-based oil spill(overs): Market reactions to the energy windfall tax announcements and disclosures in the United Kingdom," Economics Letters, Elsevier, vol. 238(C).
- Jiang, Wei & Yang, Wenbin, 2024. "ESG disclosure and corporate cost stickiness: Evidence from supply-chain relationships," Economics Letters, Elsevier, vol. 238(C).
- Wang, Qun & Zhao, Xiangfang & Zeng, Yongliang & Weng, Jiamin, 2024. "Executive equity incentives and corporate digital transformation," Economics Letters, Elsevier, vol. 241(C).
- Wang, Qun & Zeng, Yongliang & Zhao, Xiangfang, 2024. "What does it mean to the environment when a firm mortgages its emission rights? Evidence from corporate green investment," Economics Letters, Elsevier, vol. 244(C).
- Krieg, Kimberly S. & Siagian, Ferdinand & Wu, Juan, 2024. "Does analyst forecast informativeness affect managers’ financial reporting incentives?," Economics Letters, Elsevier, vol. 244(C).
- Han, Hongwen & Tang, Jiali Jenna & Tang, Qingquan, 2024. "The role of large shareholders in goodwill impairment decisions – Evidence from China," Emerging Markets Review, Elsevier, vol. 59(C).
- Huang, Hao & Zhao, Ling, 2024. "Does digital innovation help firms navigate the COVID-19 pandemic? Evidence from China," Emerging Markets Review, Elsevier, vol. 62(C).
- Jadiyappa, Nemiraja & Hickman, L. Emily & Shrivastav, Santosh Kumar & Rajpal, Hanish & Kaur, Navneet, 2024. "Bank-affiliated directors' monitoring, earnings management, and financial reporting quality in emerging markets: Evidence from India," Emerging Markets Review, Elsevier, vol. 62(C).
- Cheng, Bo & Mao, Xinyang, 2024. "Does environmental information disclosure regulation improve environmental governance? Evidence from China," Emerging Markets Review, Elsevier, vol. 63(C).
- Elnahass, Marwa & Jia, Xinrui & Crawford, Louise, 2024. "Disruptive technology and audit risks: Evidence from FTSE 100 companies," Emerging Markets Review, Elsevier, vol. 63(C).
- Song, Qian & Ding, Wenjie & Hasan, Iftekhar & Wang, Qingwei, 2024. "Banker directors on board and corporate tax avoidance," Journal of Empirical Finance, Elsevier, vol. 79(C).
- Lu, Chien-Lin & Lin, Chih-Yung & Lin, Tse-Chun & Miao, Bin, 2024. "Financial statement disaggregation and bank loan pricing," Journal of Empirical Finance, Elsevier, vol. 79(C).
- Liew, Millie & Cao, June, 2024. "Green supply chain management for carbon accountability," Energy Economics, Elsevier, vol. 138(C).
- Li, Xiaoyu & Zou, Lin, 2024. "Does mandating narrative disclosure of innovation help unveil the curtain of R&D expenditure? Evidence from regulation change in China," International Review of Financial Analysis, Elsevier, vol. 91(C).
- Zhang, Han & Li, Yuan & Xiao, Chenlei & Wang, Xiaoyan, 2024. "Can the deregulation of market access reduce the cost of corporate debt financing: A quasinatural experiment based on the “negative list for market access” pilot project," International Review of Financial Analysis, Elsevier, vol. 91(C).
- Ahn, Jae Hwan & Choi, Sunhwa & Kim, Gi H. & Kwon, Sewon, 2024. "Bonus incentives and losses from early debt extinguishment," International Review of Financial Analysis, Elsevier, vol. 91(C).
- Yan, Kai & Zhang, Ziyi & Yang, Lisi & Cao, Yuqiang & Shan, Yaowen, 2024. "Capital generates green: Evidence from China's national innovation system policy," International Review of Financial Analysis, Elsevier, vol. 91(C).
- Dyussembina, Saule & Park, Kunsu, 2024. "Book-tax differences, dividend payout, and firm value," International Review of Financial Analysis, Elsevier, vol. 91(C).
- Fan, Cunbin & Zou, Guohao & Wang, Jiawen, 2024. "M&A performance commitments and insider trading: ‘Listen to their words’ or ‘watch their actions’?," International Review of Financial Analysis, Elsevier, vol. 91(C).
- Davis, Frederick & Khadivar, Hamed, 2024. "Accrual and real earnings management by rumored takeover targets," International Review of Financial Analysis, Elsevier, vol. 92(C).
- Eugster, Nicolas & Kowalewski, Oskar & Śpiewanowski, Piotr, 2024.
"Internal governance mechanisms and corporate misconduct,"
International Review of Financial Analysis, Elsevier, vol. 92(C).
- Nicolas Eugster & Oskar Kowalewski & Piotr Śpiewanowski, 2024. "Internal governance mechanisms and corporate misconduct," Post-Print hal-04549564, HAL.
- Elmawazini, Khaled & Galariotis, Emilios & Hossain, Ashrafee T. & Rjiba, Hatem, 2024. "Federal judge ideology and real earnings management," International Review of Financial Analysis, Elsevier, vol. 92(C).
- Zhang, Chengrui & Li, Zhaohong & Xu, Jiaqian & Luo, Yiyang, 2024. "Accounting information quality, firm ownership and technology innovation: Evidence from China," International Review of Financial Analysis, Elsevier, vol. 93(C).
- Miranda-Lopez, Jose & Tama-Sweet, Isho, 2024. "The impact of corporate governance on the information content of earnings and cash flows: Evidence from Brazil," International Review of Financial Analysis, Elsevier, vol. 93(C).
- Zhou, Fuzhao & Huang, Jianning, 2024. "Cybersecurity data breaches and internal control," International Review of Financial Analysis, Elsevier, vol. 93(C).
- Hossain, Md Miran & Mammadov, Babak & Vakilzadeh, Hamid, 2024. "Friends in media: Implications of media connections for analyst forecast optimism," International Review of Financial Analysis, Elsevier, vol. 93(C).
- He, Meng & Bai, Xuelian & Zhang, Junrui, 2024. "Does short selling reduce classification shifting?—— Exploration of market-oriented governance mechanism," International Review of Financial Analysis, Elsevier, vol. 93(C).
- Cho, Joe (Joonghi) & Kim, Heejung, 2024. "Does a consistently capitalized R&D ratio improve information effects of capitalized development expenditures?," International Review of Financial Analysis, Elsevier, vol. 93(C).
- Jo, Eun Hye & Lee, Jung Wha, 2024. "Economic policy uncertainty and managerial short-termism," International Review of Financial Analysis, Elsevier, vol. 93(C).
- Zhang, Shengpeng & Li, Yaokuang & He, Yu & Liang, Ruixin, 2024. "Do vocal cues matter in information disclosure? Evidence from IPO online roadshows in the SSE STAR market," International Review of Financial Analysis, Elsevier, vol. 93(C).
- Guo, Yongzhen & Wang, Yinghuan, 2024. "It is a small world: The effect of analyst-media school ties on analyst performance," International Review of Financial Analysis, Elsevier, vol. 94(C).
- He, Guanming & Li, April Zhichao, 2024. "Does media coverage of firms' environment, social, and governance (ESG) incidents affect analyst coverage and forecasts? A risk perspective," International Review of Financial Analysis, Elsevier, vol. 94(C).
- Yang, Zhonghai & Xiu, Xue & Xu, Meng & Zhao, Yixiu, 2024. "Noncontrolling shareholders' network centrality and corporate earnings management: Governance or conspiracy?," International Review of Financial Analysis, Elsevier, vol. 94(C).
- Wang, Xiaoyu & Long, Zhineng & Zhao, Xiangfang, 2024. "Merchant guild culture and cash holdings: Evidence from China," International Review of Financial Analysis, Elsevier, vol. 94(C).
- Zhang, Shengpeng & Li, Yaokuang & Liang, Ruixin & He, Yu, 2024. "Does management tone matter in information disclosure? Evidence from IPO online roadshows in the SSE STAR market," International Review of Financial Analysis, Elsevier, vol. 94(C).
- Chalevas, Constantinos G. & Doukakis, Leonidas C. & Karampinis, Nikolaos I. & Pavlopoulou, Olga-Chara, 2024. "The impact of family ownership on tax avoidance: International evidence," International Review of Financial Analysis, Elsevier, vol. 94(C).
- Wang, Yushi & Feng, Yuan & Zhu, Zhangyao & Liu, Jia & Li, Yubin, 2024. "Financial statement comparability and expected default risk," International Review of Financial Analysis, Elsevier, vol. 95(PA).
- Mies, Michael, 2024. "Empirical research on banks' risk disclosure: Systematic literature review, bibliometric analysis and future research agenda," International Review of Financial Analysis, Elsevier, vol. 95(PA).
- Wadhwa, Kavita & Goodell, John W., 2024. "Political uncertainty and stock price crash risk: Insights from state-elections in an emerging market," International Review of Financial Analysis, Elsevier, vol. 95(PB).
- Liu, Shan & Wu, Xingying & Hu, Nan, 2024. "Does CEO agreeableness personality mitigate real earnings management?," International Review of Financial Analysis, Elsevier, vol. 95(PB).
- Ferdous, Lutfa Tilat & Atawnah, Nader & Yeboah, Richard & Zhou, Yifan, 2024. "Firm-level climate risk and accounting conservatism: International evidence," International Review of Financial Analysis, Elsevier, vol. 95(PC).
- Alghamdi, Fatmah Saeed & Eulaiwi, Baban & Hussein, Satam Salih & Duong, Lien & Taylor, Grantley, 2024. "Non-arm's-length transactions, offshore financial centres, transfer pricing agreements and corporate cash holdings: Evidence from U.S. multinational corporations," International Review of Financial Analysis, Elsevier, vol. 96(PA).
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- Saibal Ghosh, 2024. "IFRS-9, expected loan loss provisioning and bank liquidity creation: early evidence," Accounting Research Journal, Emerald Group Publishing Limited, vol. 37(4), pages 436-452, July.
- Natalia Ioana Foltean & Victoria Bogdan & Luminiţa RUS, 2024. "The Moderating Effect Analysis of Companies' ESG Performance on the Relationship Between the Relevance and Accurate Reporting of Information and Financial Performance," Contemporary Studies in Economic and Financial Analysis, in: Exploring ESG Challenges and Opportunities: Navigating Towards a Better Future, volume 116, pages 83-112, Emerald Group Publishing Limited.
- Raul-Constantin Bucurean & Roxana-Nadina Bucurean (Roiban), 2024. "ESG Reporting in Romania – A Challenge of Ensuring a Greener Financial System," Contemporary Studies in Economic and Financial Analysis, in: Exploring ESG Challenges and Opportunities: Navigating Towards a Better Future, volume 116, pages 113-125, Emerald Group Publishing Limited.
- Valentin Burcă & Oana Bogdan & Ovidiu-Constantin Bunget & Alin-Constantin Dumitrescu & Carmen Mihaela Imbrescu, 2024. "Financial Implications of Supply Chains Transition to ESG Models," Contemporary Studies in Economic and Financial Analysis, in: Exploring ESG Challenges and Opportunities: Navigating Towards a Better Future, volume 116, pages 127-143, Emerald Group Publishing Limited.
- Maria I. Kyriakou, 2024. "Modelling the impact of turbulent economic conditions on non-audit services provision and audit quality during the global financial crisis," International Journal of Accounting & Information Management, Emerald Group Publishing Limited, vol. 32(4), pages 730-746, June.
- Abdullah Alsaadi, 2024. "Capital structure and earnings management: evidence from Saudi Arabia," International Journal of Islamic and Middle Eastern Finance and Management, Emerald Group Publishing Limited, vol. 17(4), pages 831-848, July.
- Fatima Saleh Abd Almajeed Al-Hamshary & Akmalia Mohamad Ariff & Khairul Anuar Kamarudin & Norakma Abd Majid, 2024. "Corporate risk-taking, financial constraints and cash holdings: evidence from Saudi Arabia," International Journal of Islamic and Middle Eastern Finance and Management, Emerald Group Publishing Limited, vol. 18(1), pages 166-183, November.
- Salem Alhababsah & Ala’a Azzam, 2024. "On the independence of audit committee in developing countries: evidence from Jordan," Journal of Applied Accounting Research, Emerald Group Publishing Limited, vol. 25(5), pages 1203-1222, April.
- R.N.K. Soysa & Asankha Pallegedara & A.S. Kumara & D.M. Jayasena & M.K.S.M. Samaranayake, 2024. "Construction of a sustainability reporting score index integrating sustainable development goals (SDGs). The case of Sri Lankan listed firms," Journal of Asian Business and Economic Studies, Emerald Group Publishing Limited, vol. 31(3), pages 190-202, February.
- Ajid ur Rehman & Asad Yaqub & Tanveer Ahsan & Zia-ur-Rehman Rao, 2024. "Earnings management using classification shifting of revenues: evidence from Chinese-listed firms," Journal of Accounting in Emerging Economies, Emerald Group Publishing Limited, vol. 14(5), pages 1061-1083, February.
- Alexander Muravyev, 2024. "Board monitoring and corporate disclosure: the role of the institutional environment and firm-level governance," Journal of Accounting in Emerging Economies, Emerald Group Publishing Limited, vol. 15(1), pages 138-175, August.
- Harry Müller & Marcus Sidki, 2024. "The political economy of earnings management in municipally owned enterprises," Journal of Public Budgeting, Accounting & Financial Management, Emerald Group Publishing Limited, vol. 36(3), pages 363-387, June.
- Sujie Hu & Yuting Qian & Sumin Hu, 2024. "Do customers’ financial restatements affect how auditors respond to their suppliers? Evidence from China," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 39(3), pages 294-319, February.
- Eugenia Y. Lee & Wonsuk Ha, 2024. "The governance role of R&D specialist auditors: Evidence from discretionary R&D expenditure," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 39(4), pages 370-395, May.
- Ruwan Adikaram & Julia Higgs, 2024. "Cognitive dissonance and auditor professional skepticism," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 39(1), pages 71-110, January.
- Jonathan Nash & Cristina Bailey, 2024. "The effect of restatements on office-level audit quality," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 39(5), pages 500-521, June.
- Emrah Arioglu & Metin Borak & Murat Ocak, 2024. "Hometown religiosity and financial reporting quality: evidence from chairpersons," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 39(5), pages 443-476, May.
- Ismaanzira Ismail & Effiezal Aswadi Abdul Wahab, 2024. "Do female chief financial officers and female directors cooperate? Evidence from investment efficiency," Meditari Accountancy Research, Emerald Group Publishing Limited, vol. 32(4), pages 1229-1257, January.
- Hrishikesh Desai & Michael Davern, 2024. "The details matter: SEC regulatory guidance and informativeness in non-GAAP disclosure decisions," Meditari Accountancy Research, Emerald Group Publishing Limited, vol. 32(6), pages 2083-2115, June.
- Grace Low & Qi Li, 2024. "Corporate social responsibility and bank value: evidence from bank capital," Meditari Accountancy Research, Emerald Group Publishing Limited, vol. 32(4), pages 1324-1348, February.
- Md Khokan Bepari & Shamsun Nahar & Abu Taher Mollik, 2024. "Perceived effects of key audit matters reporting on audit efforts, audit fees, audit quality, and audit report transparency: stakeholders’ perspectives," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 21(2), pages 192-218, February.
- Dan Dacian Cuzdriorean & Szilveszter Fekete & Alina Beattrice Vladu & Cristina Boţa-Avram, 2024. "Charting the future: what drives accounting career choices in emerging economies?," Review of Accounting and Finance, Emerald Group Publishing Limited, vol. 24(1), pages 71-101, October.
- Rosemond Desir & Patricia A. Ryan & Lumina Albert, 2024. "The value of a ‘just’ firm," Review of Accounting and Finance, Emerald Group Publishing Limited, vol. 23(4), pages 449-466, April.
- Luca Menicacci & Lorenzo Simoni, 2024. "Negative media coverage of ESG issues and corporate tax avoidance," Sustainability Accounting, Management and Policy Journal, Emerald Group Publishing Limited, vol. 15(7), pages 1-33, February.
- Erekle Pirveli & Esther Ortiz-Martínez & Salvador Marín-Hernández & Paul Thompson, 2024. "Influencing sustainability: the role of lobbyist characteristics in shaping the EU’s Corporate Sustainability Reporting Directive," Sustainability Accounting, Management and Policy Journal, Emerald Group Publishing Limited, vol. 16(2), pages 415-442, December.
- Kelly Gatt & Francis Debono & Peter. J. Baldacchino, 2024. "Factors Determining Accountancy Students’ Academic Performance in Malta: A Research Study," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(3), pages 139-177.
- Babeet Gupta, 2024. "Strategic Performance Measurement System and Its Impact on Organizational Effectiveness: A Study of UAE Based Organizations," International Journal of Finance, Insurance and Risk Management, International Journal of Finance, Insurance and Risk Management, vol. 14(2), pages 35-59.
- Fatoki Jacob Obafemi & Adewale Taiwo, 2024. "Environmental Management Accounting in Nigerian Tertiary Institutions," International Journal of Finance, Insurance and Risk Management, International Journal of Finance, Insurance and Risk Management, vol. 14(4), pages 13-36.
- Olga Szolno, 2024. "Cost Accounting as a Set of Instruments for Performance Budgeting in Local Government Units," European Research Studies Journal, European Research Studies Journal, vol. 0(1), pages 302-331.
- Stanislaw Honko & Michal Hendryk, 2024. "The Role of AI in Accounting: Insights From Practitioners," European Research Studies Journal, European Research Studies Journal, vol. 0(2), pages 989-1003.
- Malgorzata Smolen- Bojanczyk, 2024. "The Impact of Artificial Intelligence on Accounting Professions," European Research Studies Journal, European Research Studies Journal, vol. 0(4), pages 1185-1195.
- Ewa Sniezek, 2024. "Cash Recognition of Events in Accounting in the Polish Territories under the Partitions," European Research Studies Journal, European Research Studies Journal, vol. 0(4), pages 428-440.
- Radoslaw Ignatowski, 2024. "Bridging the Gap: How Polish GAAP Aligns with International GAAP," European Research Studies Journal, European Research Studies Journal, vol. 0(Special A), pages 228-239.
- Przemyslaw Czajor, 2024. "IFRS 18: Advancing the Relevance and Utility of Financial Statements for Stakeholders," European Research Studies Journal, European Research Studies Journal, vol. 0(Special A), pages 265-275.
- Jacek Kalinowski, 2024. "Cost Analysis of Medical Procedures: A Case Study on Interventional Radiology," European Research Studies Journal, European Research Studies Journal, vol. 0(Special A), pages 290-300.
- Anna Jurewicz, 2024. "Three Decades of Accounting Regulations in Poland: Evolution and Future Perspectives," European Research Studies Journal, European Research Studies Journal, vol. 0(Special A), pages 416-428.
- Mark C. Dawkins, 2024. "Rethinking the academic accounting research model," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2024(1), pages 5-22.
- Jose J. Canals-Cerda, 2024. "CECL Implementation and Model Risk in Uncertain Times: An Application to Consumer Finance," Working Papers 24-03, Federal Reserve Bank of Philadelphia.
- Ramona-Ionela Haraguș & Attila Szora Tamaș, 2024. "Qualitative Analysis on the Interference and Causality between Accounting and Auditing for Romanian Companies “Top Traded” Listed at the Bucharest Stock Exchange," Journal of Financial Studies, Institute of Financial Studies, vol. 16(9), pages 176-193, May.
- Andreea Georgiana Pascaru & Camelia Daniela Hațegan, 2024. "Financial Reporting and Audit Quality. A Bibliometric Analysis," Journal of Financial Studies, Institute of Financial Studies, vol. 16(9), pages 205-217, May.
- Galina Bădicu & Svetlana Mihaila & Mihaela Bordian, 2024. "The Skills of the Generation Z Accounting Professional," Journal of Financial Studies, Institute of Financial Studies, vol. 16(9), pages 38-51, May.
- Jia Qi Cheong, 2024. "Income Inequality by Gender in Malaysia," GATR Journals afr230, Global Academy of Training and Research (GATR) Enterprise.
- Hasnah Shaari, 2024. "Value Relevance of Fair Value Measurement on Investment Property: Malaysian Evidence," GATR Journals afr234, Global Academy of Training and Research (GATR) Enterprise.
- Padri Achyarsyah, 2024. "The Determinant Factors of Auditor Switching: Evidence from Accounting Firm," GATR Journals afr237, Global Academy of Training and Research (GATR) Enterprise.
- Zhihong Chen & Ole-Kristian Hope & Qingyuan Li & Yongbo Li, 2024. "Offshore activities and corporate tax avoidance," Post-Print hal-04535146, HAL.
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"Internal governance mechanisms and corporate misconduct,"
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- Abderrahmane Benaissa, 2024. "Auditing profession regulation in Algeria and Qatar a comparative study Algerian law 10 01 Qatari law 2020 08," Post-Print hal-04678405, HAL.
- Djelil Bilal & Saidj Faiz, 2024. "Covid 19 Implications On Credit Loss Provisioning Rules Under Ifrs 9 Pro-Cyclicality Concerns," Post-Print hal-04678411, HAL.
- Schöndube, Jens Robert & Spaeth, Alexandra, 2024. "The optimal choice of after-tax and pre-tax performance measures in the presence of tax base risks," Hannover Economic Papers (HEP) dp-727, Leibniz Universität Hannover, Wirtschaftswissenschaftliche Fakultät.
- Serhii Lehenchuk & Nataliya Vyhovska, 2024. "Accounting for Government Grants According to IAS 20: The Problems and Directions for Improvement," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 14-21, March.
- Oleksandr Sherstiuk, 2024. "Methodical Aspects of the Integrated Reporting Preparation," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 22-27, March.
- Oleksandr Kravets, 2024. "Logistics Costs Accounting Methods: Problems and Ways to Solve Them," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 5-13, March.
- Valerii Zhuk & Nataliia Zhuk & Yuliia Shenderivska, 2024. "International Experience of Post-War Compensation Policy," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 33-45, June.
- Stanislav Vasylishyn & Yuliia Nezhyd, 2024. "Methodical Approaches to Accounting and Controlling Agricultural Enterprises' Property under Martial Law," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 5-14, June.
- Diah Ragil Saputri & Sri Pujiningsih & Helianti Utami, 2024. "Determinants of Transparency of Local Government Financial Reports in Indonesia," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 120-131, September.
- Lucia-Maria Udrescu & Mihai Ciobotea, 2024. "Ethical Conduct and Independence in Audit and Control of Public Institutions in Romania: A Case Study," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 132-141, September.
- Viktoriia Makarovych, 2024. "Theoretical and Methodological Aspects of the Formation of Management Reporting on the Enterprise's Innovation Capital," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 18-29, September.
- Nataliia Tsaruk, 2024. "Methodical Principles of Accounting for Grant Support to Ukrainian Agribusiness," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 43-49, September.
- Yuliia Baranova, 2024. "Essence and Economic Content of Enterprises' Integrated Reporting," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 5-11, September.
- Valerii Zhuk & Yuliia Bezdushna & Yuliia Shenderivska, 2024. "Organizational and Methodical Approaches to the Introduction of Mass Damage Assessment," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 64-74, September.
- Maria Teresa Medeiros Garcia & Tiago Miguel Batista Raimundo, 2024. "The Impact of Player Transfers on European Football Clubs Stock Prices: An Event Study Analysis," Working Papers REM 2024/0361, ISEG - Lisbon School of Economics and Management, REM, Universidade de Lisboa.
- Seçil Sigalı & Reha Memişoğlu, 2024. "Analysis of the Amendments in IAS 7 and IFRS 7 within the Scope of Supplier Finance Arrangements," Muhasebe Enstitusu Dergisi - Journal of Accounting Institute, Istanbul University Business School, vol. 0(70), pages 1-15, January.
- Feden Koç & Sevinç Gülseçen, 2024. "Analysis of Publications on Financial Accounting in Web of Science Database with Vosviewer Mapping Techniques and Bibliometric Analysis Method," Muhasebe Enstitusu Dergisi - Journal of Accounting Institute, Istanbul University Business School, vol. 0(70), pages 17-37, January.
- Hasan Yalçın, 2024. "Metric Conflict in Financial Analysis: A Comparison and Application of EBITDA and EVA," Muhasebe Enstitusu Dergisi - Journal of Accounting Institute, Istanbul University Business School, vol. 0(70), pages 39-57, January.
- Fatma Şeker & Sevgi Şeker, 2024. "Traces Left by Women in Production, Management and Trade from the Neolithic Age to the End of the Bronze Age," Muhasebe Enstitusu Dergisi - Journal of Accounting Institute, Istanbul University Business School, vol. 0(70), pages 59-73, January.
- Uğur Bellikli, 2024. "Ethics of Artificial Intelligence (AI) Use in Accounting," Muhasebe Enstitusu Dergisi - Journal of Accounting Institute, Istanbul University Business School, vol. 0(71), pages 1-11, July.
- Gamze Sevimli Örgün, 2024. "Bibliometric Analysis of Articles Published in the Journal of Accounting Institute," Muhasebe Enstitusu Dergisi - Journal of Accounting Institute, Istanbul University Business School, vol. 0(71), pages 25-37, July.
- Erdem Saçan, 2024. "Effect of Inflation on Financial Ratios: A Research in the Manufacturing Sector Traded in Borsa Istanbul," Muhasebe Enstitusu Dergisi - Journal of Accounting Institute, Istanbul University Business School, vol. 0(71), pages 39-57, July.
- Hyoung-Joo Lim & Dafydd Mali, 2024. "Does Market Performance (Tobin’s Q) Have A Negative Effect On Credit Ratings? Evidence From South Korea," Asia-Pacific Financial Markets, Springer;Japanese Association of Financial Economics and Engineering, vol. 31(1), pages 53-80, March.
- Zhaojun Qu & Fei Sun & Qitao Wu, 2024. "RETRACTED ARTICLE: Policies to obtain energy transformation target: evidence from emission accounting impacts," Economic Change and Restructuring, Springer, vol. 57(2), pages 1-16, April.
- Guanming He & Yun Sun & April Zhichao Li, 2024. "Does analysts’ industrial concentration affect the quality of their forecasts?," Financial Markets and Portfolio Management, Springer;Swiss Society for Financial Market Research, vol. 38(1), pages 37-91, March.
- Mehdi Khodakarami & Hassan Yazdifar & Alireza Faraji Khaledi & Saeed Bagheri Kheirabadi & Amin Sarlak, 2024. "The Level of Islamic Religiosity of the Local Community and Corporate Environmental Responsibility Disclosure: Evidence from Iran," Journal of Business Ethics, Springer, vol. 190(2), pages 483-512, March.
- Bo Cheng & Zixin Li & Baoyin Qiu & Ting Xiong, 2024. "Does Collective Decision-Making Promote SOEs' Green Innovation? Evidence from China," Journal of Business Ethics, Springer, vol. 191(3), pages 481-500, May.
- Lu Qiao & Emmanuel Adegbite & Tam Huy Nguyen, 2024. "CFO overconfidence and conditional accounting conservatism," Review of Quantitative Finance and Accounting, Springer, vol. 62(1), pages 1-37, January.
- Derrick W. H. Fung & Charles C. Yang & Jason J. H. Yeh, 2024. "The market price to embedded value gap: an analysis of European life insurers," Review of Quantitative Finance and Accounting, Springer, vol. 62(1), pages 69-96, January.
- Mark Anderson & Soonchul Hyun & Hussein Warsame, 2024. "Corporate social responsibility, earnings management and firm performance: evidence from panel VAR estimation," Review of Quantitative Finance and Accounting, Springer, vol. 62(1), pages 341-364, January.
- Henry Jarva & Matthijs Lof, 2024. "Identifying accounting conservatism in the presence of skewness," Review of Quantitative Finance and Accounting, Springer, vol. 62(2), pages 553-577, February.
- Leila Zbib & Kourosh Amirkhani & Douglas Fairhurst, 2024. "Chalk it up to experience: CEO general ability and earnings management," Review of Quantitative Finance and Accounting, Springer, vol. 62(3), pages 1007-1036, April.
- Dong Drew Li & Wenguang Lin & Pei-Yu Sun & Yunshu Tang & Zheng Cheng, 2024. "Breaking the Big Four brand’s halo effect precisely: evidence from the association between RMM coverage ratios and integrated audit effectiveness," Review of Quantitative Finance and Accounting, Springer, vol. 62(3), pages 1291-1328, April.
- Hanyu Zhang & Rong Ding & Hang Zhou, 2024. "Public access to in-house meeting reports and stock liquidity: evidence from China," Review of Quantitative Finance and Accounting, Springer, vol. 62(4), pages 1431-1458, May.
- Xing Huan & Antonio Parbonetti & Giulia Redigolo & Zhewei Zhang, 2024. "Social media disclosure and reputational damage," Review of Quantitative Finance and Accounting, Springer, vol. 62(4), pages 1355-1396, May.
- Alessandro Paolo Rigamonti & Giulio Greco & Mariarita Pierotti & Alessandro Capocchi, 2024. "Macroeconomic uncertainty and earnings management: evidence from commodity firms," Review of Quantitative Finance and Accounting, Springer, vol. 62(4), pages 1615-1649, May.
- Rajiv Banker & Russell Barber & Dana Hollie & Han-Up Park, 2024. "Order backlog and its association with fundamental analysis metrics and future earnings," Review of Quantitative Finance and Accounting, Springer, vol. 62(4), pages 1733-1753, May.
- Raffaela Casciello & Marco Maffei & David A. Ziebart, 2024. "Regulatory and contextual factors influencing earnings and capital management decisions: evidence from the European banking sector," Review of Quantitative Finance and Accounting, Springer, vol. 63(1), pages 87-146, July.
- Yichu Huang & Lei Chen & Frank Hong Liu, 2024. "Bank intervention and firms’ earnings management: evidence from debt covenant violations," Review of Quantitative Finance and Accounting, Springer, vol. 63(1), pages 237-264, July.
- Emad Noureldeen & Mohamed Elsayed & Ahmed A. Elamer & Jianming Ye, 2024. "Two-tier board characteristics and expanded audit reporting: Evidence from China," Review of Quantitative Finance and Accounting, Springer, vol. 63(1), pages 195-235, July.
- Shiyan Yin & Kai Yao & Thanaset Chevapatrakul & Rong Huang, 2024. "Reduced disclosure and default risk: analysis of smaller reporting companies," Review of Quantitative Finance and Accounting, Springer, vol. 63(1), pages 355-395, July.
- Han Jin & Beverly B. Marshall, 2024. "Shedding light on foreign currency cash flow hedges: transparency and the hedging decision," Review of Quantitative Finance and Accounting, Springer, vol. 63(2), pages 397-432, August.
- Jesper Haga & Fredrik Huhtamäki & Dennis Sundvik & Timmy Thor, 2024. "Nothing to fear: strong corporate culture and workplace safety," Review of Quantitative Finance and Accounting, Springer, vol. 63(2), pages 519-550, August.
- Ahmed Aboud & Hany Elbardan & Moataz El-Helaly & Amr Kotb, 2024. "Does the audit committee member’s accounting experience associated with key audit matter types?," Review of Quantitative Finance and Accounting, Springer, vol. 63(2), pages 753-780, August.
- Haeyoung Shin & Michael Lacina & Shanshan Pan, 2024. "The order in a series of continuous special items and the likelihood of income classification shifting," Review of Quantitative Finance and Accounting, Springer, vol. 63(3), pages 829-862, October.
- Muhammad Asad & Saeed Akbar & Sabur Mollah, 2024. "The role of independent directors’ tenure and network in controlling real-earnings management practices," Review of Quantitative Finance and Accounting, Springer, vol. 63(4), pages 1251-1279, November.
- Thomas R. Kubick & G. Brandon Lockhart & David C. Mauer, 2024. "Industry tournament incentives and debt contracting," Review of Quantitative Finance and Accounting, Springer, vol. 63(4), pages 1281-1321, November.
- Evangelos Liaras & Michail Nerantzidis & Antonios Alexandridis, 2024. "Machine learning in accounting and finance research: a literature review," Review of Quantitative Finance and Accounting, Springer, vol. 63(4), pages 1431-1471, November.
- Manuel Gilabert, 2024. "Tratamiento de la moneda extranjera en economías de tipo de cambio múltiple," Proyecciones, IIEC, Univeridad Nacional de La Plata., Instituto de Investigaciones y Estudios Contables, Facultad de Ciencias Económicas, Universidad Nacional de La Plata, issue 18, pages 33-45, May-Octob.
- I Putu Hendy Bimantara Dinata & Asqolani, 2024. "The Effect of Tax Avoidance, Tax Rate Change, and Sustainability Disclosure on Earnings Management," Economics and Finance in Indonesia, Faculty of Economics and Business, University of Indonesia, vol. 70, pages 34-48, June.
- Bilal Kimouche & Hemza Boussenna, 2024. "Empirical Evidence About Earnings Management Behaviour Under the Covid-19 Period in Algerian Companies," European Journal of Business Science and Technology, Mendel University in Brno, Faculty of Business and Economics, vol. 10(2), pages 242-257.
- Zsofia Szikrane Lindner & Beatrix Denes & Gabriella Kosztik & Gabriella Meresz & Maria Somogyvari Sandorne, 2024. "Main Impacts of the Introduction of IFRS 17 on the Hungarian Insurance Sector," Financial and Economic Review, Magyar Nemzeti Bank (Central Bank of Hungary), vol. 23(3), pages 71-98.
- Jonathan Ross & David Ziebart, 2024. "The Accounting Rate of Return and Economic Growth," Journal of Economic Insight, Missouri Valley Economic Association, vol. 50(1), pages 87-111.
- Paweł Kowalewski, 2024. "Relationship between central banks’ activities and their profitability," Bank i Kredyt, Narodowy Bank Polski, vol. 55(3), pages 221-254.
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- Michael Musov, 2024. "The Strategy-Focused Organizations, Twenty Years Later," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 142-160, March.
- Georgi Hristov, 2024. "Improving the Quality of Financial Information Through Machine Learning," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 3, pages 529-540, September.
- Borislav Boyanov, 2024. "Application of XBRL in Financial Reporting: Effects On Preparers and Users of Financial Statements," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 3, pages 133-151, July.
- Nadya Koteva, 2024. "Contemporary Aspects of Insurance Revenue from Issued Insurance Contracts," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 3, pages 225-243, July.
- Laura – Eugenia – Lavinia BARNA & Corina – Cătălina HURDUCACI (GOREA), 2024. "The Impact Of Using Artificial Intelligence And Erp Systems In The Work Of Accounting Professionals And Auditors," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 33(1), pages 246-258, July.
- Anca-Giorgiana (BURTIC) BURESCU, 2024. "The Evolution Of The Performance Concept – A Bibliometric Analysis," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 33(1), pages 259-268, July.
- Iuraș Andreea & Victoria BOGDAN & Dorina-Nicoleta POPA, 2024. "Disclosure Analysis Of 7r♲ Sustainability Material Indicators In The Circular Fashion Industry," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 33(1), pages 285-296, July.
- Zsuzsa-Hildegard NAGY (AMBRUS) & Luminita RUS & Victoria BOGDAN, 2024. "Diversity Of Financing Sources Of Non-Profit Organizations In Romania And The Eu – An Overview," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 33(1), pages 304-313, July.
- Alexandra SZEKERES & Ivett BARTA & Gergő TÖMÖRI, 2024. "The Role Of Financial Performance In Difference Of Two Manufacturer’S Brand Value," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 33(1), pages 345-353, July.
- Réka Melinda TÖRÖK, 2024. "An Exploratory Analysis Of Accounting Estimates Disclosure Practices. The Case Of Romanian Private Listed Companies," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 33(1), pages 362-369, July.
- Peijun Liu, 2024. "Managerial Ownership, Modification of Business Risk Disclosure and Investors Risk Perception: Evidence from Japan," Discussion Papers in Economics and Business 24-11, Osaka University, Graduate School of Economics.
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- Camil-Ciprian Cirnu, 2024. "cirnuncamil19@stud.ase.ro," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 604-608, August.
- Elian-Gabriel Militaru, 2024. "The Impact of Financial and Performance Indicators on Labor Productivity in Construction and Engineering Companies Listed on the BVB," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 658-663, August.
- Traian Cristin Nicolae, 2024. "Reflections on the Modification of the Paradigms of Processing the Accounting Information in an Interactive System," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 671-678, August.
- Traian Cristin Nicolae, 2024. "Considerations Regarding Recordkeeping Tools in Accounting Information Systems," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 679-686, August.
- Amanda Sanseverino & Jimena González-Ramírez & Kelly Cwik, 2024. "Do ESG progress disclosures influence investment decisions?," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 21(1), pages 107-126, March.
- Manish Bansal, 2024. "Unpacking the drivers of earnings management in CSR firms: influence of investor risk perception," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 21(1), pages 127-142, March.
- Vismaya Gangadharan & Lakshmi Padmakumari, 2024. "Fogging the firm performance: an empirical examination of the annual report readability in India," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 21(2), pages 211-226, June.
- Sandro Brunelli & Francesco Venuti & Thomas Niederkofler & Camilla Falivena, 2024. "Financial distress, auditors’ going concern modification (GCM) and investors’ reaction in a concentrated ownership environment: new evidence from the Italian stock market," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 21(2), pages 313-339, June.
- Sumon Kumar Das & Shafiqul Alam & Md. Jamsedul Islam & Fahmida Boby & Rabeya Begum, 2024. "Does ownership pattern affect firm performance? Empirical evidence from an emerging market," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 21(3), pages 406-420, September.
- Chris Magnis & Stephanos Papadamou & George Emmanuel Iatridis, 2024. "The impact of corporate governance mechanisms on mitigating banks’ propensity for risk-taking," Journal of Banking Regulation, Palgrave Macmillan, vol. 25(3), pages 234-255, September.
- Házi, Bálint & Tóth, Balázs, 2024. "The impact of capital gains manipulation on the financial reporting of football clubs – the Plusvalenza case and Juventus," Public Finance Quarterly, Corvinus University of Budapest, vol. 70(3), pages 101-119.
- Veit, Adrienn & Böcskei, Elvira, 2024. "IFRS 9 Classification Aspects – Measurement of Sustainability-Linked Loans at Amortised Cost or Fair Value," Public Finance Quarterly, Corvinus University of Budapest, vol. 70(4), pages 98-116.
- M N, Nikhil & S Shenoy, Sandeep & Chakraborty, Suman & Abhilash, Abhilash, 2024. "Unraveling the determinants and consequences of mandatory IFRS convergence in India: insights from systematic literature review," MPRA Paper 122321, University Library of Munich, Germany, revised 23 Aug 2024.
- Beuselinck, Christof & Karavitis, Panagiotis & Kazakis, Pantelis & Mouna, Niswatil, 2024. "E-government and corporate tax planning: International evidence," MPRA Paper 122742, University Library of Munich, Germany.
- Michal Šindelář, 2024. "Corporate social responsibility in annual reports of Czech and Slovak companies [Společenská odpovědnost firem ve výročních zprávách českých a slovenských společností]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2024(2), pages 4-22.
- Patrik Marek, 2024. "Utilization of Managerial Accounting Methods in Corporate Divisions [Využití metod manažerského účetnictví při rozdělení kapitálových společností]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2024(3), pages 4-22.
- Yoshida , Kenichi & Xie, Jun & Managi, Shunsuke & Yamadera, Satoru, 2024. "Environmental, Social, and Governance Performance and Financial Impacts: Comparative Analysis of Companies in Asia," ADB Economics Working Paper Series 741, Asian Development Bank.
- Yang , Jiaqi & Takahashi , Kotaro & Yamadera, Satoru & Tian, Shu, 2024. "Environmental, Social, and Governance Materiality in XBRL Disclosures and Its Performance Predictability: Evidence from Japan," ADB Economics Working Paper Series 744, Asian Development Bank.
- Basu, Debarati, 2024. "Firm Type and Unconditional Conservatism: The Indian Experience with IFRS Convergence," American Business Review, Pompea College of Business, University of New Haven, vol. 27(1), pages 221-243, May.
- Fan, Chenguang & Bae, Seongho & Liu, Yu, 2024. "Fintech and R&D financing: Evidence from China," East Asian Economic Review, Korea Institute for International Economic Policy, vol. 28(3), pages 315-357, September.
- Kusuma, Candra & Jayanti, Sri Delasmi, 2024. "Pengaruh Informasi Akuntansi Keuangan dan Pendanaan Syariah terhadap Keputusan Investasi pada Perusahaan Properti yang Baru Berdiri: Studi Kasus pada PT Dwika Raya Propertindo," Jurnal Bisnis Mahasiswa, Aksara Indo Rajawali, vol. 4(3), pages 226-236, July.
- Serena, Rinasda & Nuswantara, Dian Anita, 2024. "The Effect of Independent Commissioners and Capital Intensity on Tax Planning," Jurnal Bisnis Mahasiswa, Aksara Indo Rajawali, vol. 4(4), pages 486-496, October.
- Amelia, Verra Rizki & Pratama, Pratama & Ramadhan, Muhammad Abshar Noer & Lampang, Muhammad Aji & Pratama, Mar’elfan Hadi & Mentari, Theresia & Widyaningsih, Dhina Sri, 2024. "A Systematic Literature Review of Blockchain-Based Triple-Entry Accounting in Crypto Assets," Jurnal Bisnis Mahasiswa, Aksara Indo Rajawali, vol. 4(4), pages 505-517, October.
- Nguyen, Thi Ngoc Lan & Nguyen, Mai & Nguyen, Viet Dzung & Vo, Xuan Vinh, 2024. "Accruals Quality, Stock Returns and Information Risk: Evidence from Vietnam," Journal of Economic Development, The Economic Research Institute, Chung-Ang University, vol. 49(2), pages 53-80, June.
- Unal ERYILMAZ & Deniz KOCAK & Abdulkerim CALISKAN, 2024. "Cross-Country Evaluation of Financial Reporting and Governance Practices through Fuzzy C-Means and TOPSIS Algorithms," Journal for Economic Forecasting, Institute for Economic Forecasting, vol. 0(2), pages 67-85, July.
- Miruna-Iuliana CUNEA & Andrei-Constantin TÎRNOVANU, 2024. "Sustainability Performance Indicators and Firm Financial Performance in the Healthcare Sector during Crisis Period," PROCEEDINGS OF THE INTERNATIONAL CONFERENCE ON ECONOMICS AND SOCIAL SCIENCES, Bucharest University of Economic Studies, Romania, vol. 6(1), pages 100-110, August.
- Adrian ISIP, 2024. "How is the Adoption of E-invoicing System Affecting the Outsourcing of Accounting Services?," PROCEEDINGS OF THE INTERNATIONAL CONFERENCE ON ECONOMICS AND SOCIAL SCIENCES, Bucharest University of Economic Studies, Romania, vol. 6(1), pages 142-155, August.
- Laura-Eugenia-Lavinia BARNA, 2024. "Professional Skills of Future Accountants using ERP Systems," PROCEEDINGS OF THE INTERNATIONAL CONFERENCE ON ECONOMICS AND SOCIAL SCIENCES, Bucharest University of Economic Studies, Romania, vol. 6(1), pages 71-78, August.
- Andreea Madalina BOJAN, 2024. "SMEs Representatives’ Perceptions of Corporate Governance-Performance Relationship. Evidence from an Emerging Economy," PROCEEDINGS OF THE INTERNATIONAL CONFERENCE ON ECONOMICS AND SOCIAL SCIENCES, Bucharest University of Economic Studies, Romania, vol. 6(1), pages 79-88, August.
- Ana-Maria BRATU & Miruna-Iuliana CUNEA, 2024. "SDG Reporting in a Romanian Listed Company in Crisis Period," PROCEEDINGS OF THE INTERNATIONAL CONFERENCE ON ECONOMICS AND SOCIAL SCIENCES, Bucharest University of Economic Studies, Romania, vol. 6(1), pages 89-99, August.
- Radojko LUKIC, 2024. "Comparative Analysis of Trade Performance between the European Union and Serbia using AHP-DNMA Method," Management and Economics Review, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 9(3), pages 453-469, October.
- Manish Bansal, 2024. "Do shifting practices vary across the firm life cycle?," Australian Journal of Management, Australian School of Business, vol. 49(2), pages 142-169, May.
- Paul Coram & James R. Frederickson & Matthew Pinnuck, 2024. "Earnings management: Who do managers consider and what is the relative importance of ethics?," Australian Journal of Management, Australian School of Business, vol. 49(2), pages 214-248, May.
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- Ha Thanh Nguyen & Balachandran Muniandy & Darren Henry, 2024. "Adjustment speed of capital structure: A literature survey of empirical research," Australian Journal of Management, Australian School of Business, vol. 49(3), pages 448-477, August.
- Dinithi Ranasinghe & Ahsan Habib, 2024. "Strategic deviation and investment inefficiency," Australian Journal of Management, Australian School of Business, vol. 49(4), pages 531-560, November.
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- Ajit Dayanandan & Han Donker & Sudershan Kuntluru, 2024. "IFRS and ESG Disclosure in Indian Corporate Sector," Journal of Emerging Market Finance, Institute for Financial Management and Research, vol. 23(2), pages 143-169, June.
- Ragubir Sahu & Rajat Deb, 2024. "Scientific Mapping of Audit Committee: A Bibliometric Analysis," Metamorphosis: A Journal of Management Research, , vol. 23(2), pages 103-116, December.
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- Lucian Gheorghe NÄ‚STASE & Dumitru BEJINARIU & Florin RADU, 2024. "Emerging Solutions For Integrating Blockchain Technology Into The Financial-Accounting Information Flow," Social-Economic Debates, Association for Entreprenorial Spirit Promotion, vol. 13(1), pages 1-10, iulie.
- Cristina (Castrase) DIDEA ORCID 0000-0003-3769-925X & Dan Ioan TOPOR ORCID 0000-0002-9092-1449 & Simion Iosif MIHON, 2024. "The Importance Of The Controlling System In The Entity: The Perception Of Specialists," Social-Economic Debates, Association for Entreprenorial Spirit Promotion, vol. 13(1), pages 1-11, iulie.
- Méndez-Morales, Alberto & Anzola-Morales, Camilo & Ruiz-Acosta, Liliana Elizabeth & Camargo-Mayorga, David Andrés, 2024. "Intangible assets and their effects on business performance: an analysis for Colombian companies," Revista Galega de Economía, University of Santiago de Compostela. Faculty of Economics and Business., vol. 33(1), pages 1-28.
- Filiz ÖZŞAHİN-KOÇ & Ali DERAN, 2024. "The Impact of Carbon Emissions on Corporate Cost of Debt (COD): A Research on Borsa İstanbul (BIST) Sustainability Index," Sosyoekonomi Journal, Sosyoekonomi Society, issue 32(60).
- Gamze SEVİMLİ-ÖRGÜN & Mehmet AYGÜN, 2024. "The Relationship Between Cost Stickiness and Earnings Management and Firm Characteristics: A Review on Borsa Istanbul," Sosyoekonomi Journal, Sosyoekonomi Society, issue 32(60).
- Fred Jong & Koos Wagensveld, 2024. "Sustainable Financial Advice for SMEs," Circular Economy and Sustainability, Springer, vol. 4(1), pages 777-789, March.
- Maria Aluchna & Bogumił Kamiński & Małgorzata Wrzosek, 2024. "Anti-corruption disclosure: evidence from the natural experiment of the Non-Financial Reporting Directive," DECISION: Official Journal of the Indian Institute of Management Calcutta, Springer;Indian Institute of Management Calcutta, vol. 51(2), pages 165-182, June.
- Karan Gandhi, 2024. "Real earnings management’s effects on performance in firms reaching the loss avoidance threshold: indian evidence after controlling for variations in firm’s competitive strategy," DECISION: Official Journal of the Indian Institute of Management Calcutta, Springer;Indian Institute of Management Calcutta, vol. 51(3), pages 369-395, September.
- Niccolò Comerio & Fausto Pacicco & Massimiliano Serati, 2024. "“Fly down”: the impact of new accounting standards on the airline industry risk assessment," Empirical Economics, Springer, vol. 67(5), pages 2109-2133, November.
- Shu Hu & Chen Zhang & Yuanpu Ji & Chao Zhang, 2024. "Does environmental information disclosure tone affect corporate green innovation in China? Based on the institutional perspective," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 26(5), pages 12239-12282, May.
- Qazi Ghulam Mustafa Qureshi & Yves Mard & Francois Aubert, 2024. "Do analysts predict managed or unmanaged earnings?," Eurasian Business Review, Springer;Eurasia Business and Economics Society, vol. 14(2), pages 527-545, June.
- Jangho Gil, 2024. "The relationship between market competition and accrual earnings management: A cross-country study," Eurasian Business Review, Springer;Eurasia Business and Economics Society, vol. 14(3), pages 841-879, September.
- Agnus Baby & Md Aslam Mia & Anwar Allah Pitchay, 2024. "A systematic review of financial performance in the manufacturing industry," Future Business Journal, Springer, vol. 10(1), pages 1-20, December.
- Shafiqul Alam & Sumon Kumar Das & Umma Rumman Dipa & Syed Zabid Hossain, 2024. "Predicting financial distress through ownership pattern: dynamics of financial resilience of Bangladesh," Future Business Journal, Springer, vol. 10(1), pages 1-19, December.
- Sandra Dreher & Sebastian Eichfelder & Felix Noth, 2024. "Does IFRS information on tax loss carryforwards and negative performance improve predictions of earnings and cash flows?," Journal of Business Economics, Springer, vol. 94(1), pages 1-39, January.
- Jochen Bigus & Aline Grahn & Mustafa Karakaya, 2024. "Determinants of executive pay in small private firms–initial evidence from Germany," Journal of Business Economics, Springer, vol. 94(1), pages 41-73, January.
- Sebastian Wagener, 2024. "Accounting for the middle: motivations, extent, and limitations of middle managers’ earnings management," Journal of Business Economics, Springer, vol. 94(2), pages 225-277, February.
- Niklas Bergmann, 2024. "Heterogeneity in family firm finance, accounting and tax policies: dimensions, effects and implications for future research," Journal of Business Economics, Springer, vol. 94(2), pages 311-378, February.
- Maren Hartmann & Barbara E. Weißenberger, 2024. "Decision-making in the capital budgeting context: effects of type of decision aid and increases in information load," Journal of Business Economics, Springer, vol. 94(2), pages 379-411, February.
- Jonas Knaisch, 2024. "How to account for tax planning and its uncertainty in firm valuation?," Journal of Business Economics, Springer, vol. 94(4), pages 579-611, May.
- Friederike Wall, 2024. "Incomplete incentive contracts in complex task environments: an agent-based simulation with minimal intelligence agents," Journal of Economic Interaction and Coordination, Springer;Society for Economic Science with Heterogeneous Interacting Agents, vol. 19(3), pages 523-552, July.
- Marcel Röser, 2024. "More certainty in uncertainty: a special life-cycle approach for management decisions in volatile markets," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 35(1), pages 165-197, March.
- Julia Eichholz & Nicole Hoffmann & Anja Schwering, 2024. "The role of risk management orientation and the planning function of budgeting in enhancing organizational resilience and its effect on competitive advantages during times of crises," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 35(1), pages 17-58, March.
- Terje Berg & Emil Gustafsson & Ranik Raaen Wahlstrøm, 2024. "Cost management and working capital management: ebony and ivory in perfect harmony?," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 35(2), pages 207-233, June.
- Asma Houcine & Imen Derouiche, 2024. "Board gender diversity and corporate social performance: the moderating effect of family firms," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 35(2), pages 265-301, June.
- Tekalign Negash Kebede & Getahun Deribe Tesfaye & Obsa Teferi Erana, 2024. "Determinants of financial distress: evidence from insurance companies in Ethiopia," Journal of Innovation and Entrepreneurship, Springer, vol. 13(1), pages 1-23, December.
- Maren Hartmann & Barbara E. Weißenberger, 2024. "Information overload research in accounting: a systematic review of the literature," Management Review Quarterly, Springer, vol. 74(3), pages 1619-1667, September.
- Jan A. Kempkes & Francesco Suprano & Andreas Wömpener, 2024. "How management support systems affect job performance: a systematic literature review and research agenda," Management Review Quarterly, Springer, vol. 74(4), pages 2013-2086, December.
- Ella Mae Matsumura & Rachna Prakash & Sandra C. Vera-Muñoz, 2024. "Climate-risk materiality and firm risk," Review of Accounting Studies, Springer, vol. 29(1), pages 33-74, March.
- Cory A. Cassell & Tyler J. Kleppe & Jonathan E. Shipman, 2024. "Retail shareholders and the efficacy of proxy voting: evidence from auditor ratification," Review of Accounting Studies, Springer, vol. 29(1), pages 75-108, March.
- Lisa LaViers & Jason Sandvik & Da Xu, 2024. "CEO pay ratio voluntary disclosures and stakeholder reactions," Review of Accounting Studies, Springer, vol. 29(1), pages 109-150, March.
- Yi Dong & Xuejiao Liu & Gerald J. Lobo & Chenkai Ni, 2024. "Overprecise forecasts," Review of Accounting Studies, Springer, vol. 29(1), pages 276-326, March.
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"Firm complexity and post-earnings announcement drift,"
Review of Accounting Studies, Springer, vol. 29(1), pages 527-579, March.
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- Barinov, Alexander & Park, Shawn Saeyeul & Yildizhan, Celim, 2016. "Firm Complexity and Post-Earnings-Announcement Drift," MPRA Paper 91421, University Library of Munich, Germany, revised 14 Dec 2018.
- Barinov, Alexander & Park, Shawn Saeyeul & Yildizhan, Celim, 2016. "Firm Complexity and Post-Earnings-Announcement Drift," MPRA Paper 89919, University Library of Munich, Germany, revised 09 Nov 2018.
- Rachel Scott & A. Nicole Skinner & Kristen Valentine, 2024. "The disclosure quality consequences of copying standard-setter guidance," Review of Accounting Studies, Springer, vol. 29(1), pages 770-808, March.
- Ke Na & Ivy Xiying Zhang & Yong Zhang, 2024. "Is conservatism demanded by performance measurement in compensation contracts? Evidence from earnings measures used in bonus formulas," Review of Accounting Studies, Springer, vol. 29(1), pages 809-851, March.
- Jeremiah Green & John R. M. Hand & Anywhere Sikochi, 2024. "The asymmetric mispricing information in analysts’ target prices," Review of Accounting Studies, Springer, vol. 29(1), pages 889-915, March.
- Christof Beuselinck & Jochen Pierk, 2024. "On the dynamics between local and international tax planning in multinational corporations," Review of Accounting Studies, Springer, vol. 29(1), pages 852-888, March.
- Somnath Das & Philipp D. Schaberl & Pradyot K. Sen, 2024. "Analysts’ use of dividends in earnings forecasts," Review of Accounting Studies, Springer, vol. 29(2), pages 1192-1234, June.
- Dain C. Donelson & Colin Q. Koutney & Lillian F. Mills, 2024. "Nonrecurring income taxes," Review of Accounting Studies, Springer, vol. 29(2), pages 1741-1793, June.
- Michelle Hutchens & Sonja O. Rego & Brian Williams, 2024. "The impact of standard setting on individual investors: evidence from SFAS 109," Review of Accounting Studies, Springer, vol. 29(2), pages 1407-1455, June.
- Mei Luo & Shuangchen Yu, 2024. "Financial reporting for cryptocurrency," Review of Accounting Studies, Springer, vol. 29(2), pages 1707-1740, June.
- Michael Iselin & Bret Johnson & Jacob Ott & Jacob Raleigh, 2024. "Protecting wall street or main street: SEC monitoring and enforcement of retail-owned firms," Review of Accounting Studies, Springer, vol. 29(2), pages 1235-1275, June.
- H. Kent Baker & Satish Kumar & Nitesh Pandey & Anup Srivastava, 2024. "The Review of Accounting Studies at age 25: a retrospective using bibliometric analysis," Review of Accounting Studies, Springer, vol. 29(2), pages 1997-2029, June.
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- Wilbur Chen & Suraj Srinivasan, 2024. "Going digital: implications for firm value and performance," Review of Accounting Studies, Springer, vol. 29(2), pages 1619-1665, June.
- Jonas Heese & Joseph Pacelli, 2024. "The monitoring role of social media," Review of Accounting Studies, Springer, vol. 29(2), pages 1666-1706, June.
- Anne Albrecht & Matt Glendening & Kyonghee Kim & Kwang J. Lee, 2024. "Material changes in accounting estimates and the usefulness of earnings," Review of Accounting Studies, Springer, vol. 29(2), pages 1320-1359, June.
- Harald J. Amberger & Leslie Robinson, 2024. "The initial effect of U.S. tax reform on foreign acquisitions," Review of Accounting Studies, Springer, vol. 29(2), pages 996-1038, June.
- Hui Chen & Thomas Pfeiffer, 2024. "Myopic capital market concerns and investment incentives in business alliances," Review of Accounting Studies, Springer, vol. 29(3), pages 2518-2550, September.
- Ahrum Choi & Jeong-Bon Kim & Jay Junghun Lee & Jong Chool Park, 2024. "Market for corporate control and demand for auditing: evidence from international M&A laws," Review of Accounting Studies, Springer, vol. 29(3), pages 2753-2797, September.
- Matthew Shaffer, 2024. "Which multiples matter in M &A? An overview," Review of Accounting Studies, Springer, vol. 29(3), pages 2724-2752, September.
- Ahmed M. Abdalla & Colin D. B. Clubb, 2024. "Classification shifting using income-decreasing special items: measurement and valuation issues," Review of Accounting Studies, Springer, vol. 29(3), pages 2871-2926, September.
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- Dan Amiram & Edward Owens, 2024. "Accounting-based expected loss given default and debt contract design," Review of Accounting Studies, Springer, vol. 29(3), pages 2437-2467, September.
- Stefan Reichelstein, 2024. "Corporate carbon accounting: balance sheets and flow statements," Review of Accounting Studies, Springer, vol. 29(3), pages 2125-2156, September.
- Wei Cai & Yue Chen & Shiva Rajgopal & Li Azinovic-Yang, 2024. "Diversity targets," Review of Accounting Studies, Springer, vol. 29(3), pages 2157-2208, September.
- Christopher S. Armstrong & Mirko S. Heinle & Irina Luneva, 2024. "Financial information and diverging beliefs," Review of Accounting Studies, Springer, vol. 29(3), pages 2082-2124, September.
- Ryan McDonough & Venky Nagar & Jordan Schoenfeld, 2024. "Voluntary disclosures by activist investors: the role of activist expectations," Review of Accounting Studies, Springer, vol. 29(3), pages 2031-2081, September.
- Martina Andreani & Diogo Palhares & Scott Richardson, 2024. "Computing corporate bond returns: a word (or two) of caution," Review of Accounting Studies, Springer, vol. 29(4), pages 3887-3906, December.
- William H. Beaver & Stefano Cascino & Maria Correia & Maureen F. McNichols, 2024. "Bankruptcy in groups," Review of Accounting Studies, Springer, vol. 29(4), pages 3449-3496, December.
- Matthew Cedergren & Valerie Li, 2024. "Round number reference points and irregular patterns in reported gross margins," Review of Accounting Studies, Springer, vol. 29(4), pages 3293-3327, December.
- Erik Johannesson & James A. Ohlson & Sophia Weihuan Zhai, 2024. "The explanatory power of explanatory variables," Review of Accounting Studies, Springer, vol. 29(4), pages 3053-3083, December.
- Amanda Sanseverino, 2024. "The impact of foreign laws on U.S. firms: evidence from the U.K. Bribery Act," Review of Accounting Studies, Springer, vol. 29(4), pages 3369-3412, December.
- Jing Wang & Michael Welker, 2024. "The effect of retrospective versus modified retrospective application of accounting changes on financial statement usefulness," Review of Accounting Studies, Springer, vol. 29(4), pages 3946-3976, December.
- Brian Rountree & Konduru Sivaramakrishnan & Yanyan Wang & Lisheng Yu, 2024. "Debiasing earnings persistence estimates," Review of Accounting Studies, Springer, vol. 29(4), pages 3258-3292, December.
- Richard A. Cazier & Jianning Huang & Fuzhao Zhou, 2024. "Regulatory spillover effects in OTC markets," Review of Accounting Studies, Springer, vol. 29(4), pages 3600-3632, December.
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- Marc Berninger, 2024. "Changes in the Perception of Error Announcements from the German Two-Tier Enforcement," Schmalenbach Journal of Business Research, Springer, vol. 76(4), pages 613-639, December.
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- Prateek Sharma, 2024. "Loan loss provisions and the deposit rates yield curve at US banks," SN Business & Economics, Springer, vol. 4(8), pages 1-24, August.
- Pieter W. Buys, 2024. "Introduction," Springer Books, in: Crafting Efficiency in Managerial Costing System Design, chapter 0, pages 1-15, Springer.
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- Pieter W. Buys, 2024. "Business Process Considerations," Springer Books, in: Crafting Efficiency in Managerial Costing System Design, chapter 0, pages 53-75, Springer.
- Pieter W. Buys, 2024. "Cost Accounting Perspectives," Springer Books, in: Crafting Efficiency in Managerial Costing System Design, chapter 0, pages 77-106, Springer.
- Pieter W. Buys, 2024. "First eADR Iteration: Problem Refinement," Springer Books, in: Crafting Efficiency in Managerial Costing System Design, chapter 0, pages 107-129, Springer.
- Pieter W. Buys, 2024. "Second eADR Iteration: Solution Integration," Springer Books, in: Crafting Efficiency in Managerial Costing System Design, chapter 0, pages 131-145, Springer.
- Pieter W. Buys, 2024. "Third eADR Iteration: Solution Validation," Springer Books, in: Crafting Efficiency in Managerial Costing System Design, chapter 0, pages 147-170, Springer.
- Pieter W. Buys, 2024. "Summative Discussion," Springer Books, in: Crafting Efficiency in Managerial Costing System Design, chapter 0, pages 171-178, Springer.
- Ching-Ching Chen & Kuo-Hao Lin & Tsai-Hsuan Tsai & Hsiu-Jung Tsai, 2024. "Impact of D&O Insurance on Shareholder Wealth During Financial Restatement Announcements: An Empirical Study in Taiwan," Advances in Management and Applied Economics, SCIENPRESS Ltd, vol. 14(6), pages 1-2.
- Kuo-Shing Chen, 2024. "Investigating the Impact of Financial Reporting for Cryptocurrencies on Company Value," Journal of Applied Finance & Banking, SCIENPRESS Ltd, vol. 14(3), pages 1-6.
- Tolga Yeşil, 2024. "Analysis of sustainability accounting standards: a review," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 12(1), pages 303-324, September.
- Chiara Mio & Francesco Scarpa & Elisa Trevisani, 2024. "Does better sustainability reporting assurance lead to better reporting? Evidence from the EURO STOXX 600," Working Papers 03, Venice School of Management - Department of Management, Università Ca' Foscari Venezia.
- Plamen Petrov, 2024. "Peculiarities Of Bank Accounting Policy In The Agricultural Sector," Conference of the Department of Agricultural Economics, at the University of Economics - Varna, Publishing house "Science and Economics" Varna, issue 1, pages 281-287.
- Galina Sabcheva, 2024. "Cash Conversion Cycle Of Agricultural Cooperatives," Conference of the Department of Agricultural Economics, at the University of Economics - Varna, Publishing house "Science and Economics" Varna, issue 1, pages 288-301.
- Daniela Georgieva, 2024. "Human Resources And Financial Reporting €“ Evaluation Of The Invaluable," INTERNATIONAL SCIENTIFIC AND PRACTICAL CONFERENCE "HUMAN RESOURCE MANAGEMENT", University of Economics - Varna, issue 1, pages 121-129.
- Ayoola Azeez Olaoye, 2024. "Contribution of Cloud Accounting to Employment and Economic Growth: An Evaluation from Nigerian Public Sector," Business & Management Compass, University of Economics Varna, issue 1, pages 14-24.
- Daniela Georgieva, 2024. "Valuation and Presentation of Investment Properties in the Financial Statements of Investment Companies," Stroitelno predpriemachestvo i nedvizhima sobstvenost = Construction Entrepreneurship and Real Property, University of Economics Varna, issue 1, pages 37-52.
- Maruszewska Ewa Wanda & Tuszkiewicz Maciej Andrzej, 2024. "Boundaries of management performance measures (MPMs) disclosed in primary financial statements prepared in accordance with new standard planned to supersede IAS 1," Central European Economic Journal, Sciendo, vol. 11(58), pages 1-16, January.
- Comporek Michał, 2024. "Earnings Management in Business Groups during the SARS-CoV-2 Pandemic," Central European Economic Journal, Sciendo, vol. 11(58), pages 286-304.
- Dobroszek Justyna & Paientko Tetiana & Walińska Ewa, 2024. "Management Accounting Professionals in the SMART Economy," Central European Economic Journal, Sciendo, vol. 11(58), pages 320-338.
- Hołda Artur & Łojek Paweł, 2024. "Do We Need a New Approach to R&D Works in Financial Reporting?," Central European Economic Journal, Sciendo, vol. 11(58), pages 346-363.
- Fernández Francisco Javier Jorcano & Fernández Miguel Ángel Echarte & Alonso Sergio Luis Náñez, 2024. "The asset-backing risk of stablecoin trading: The case of Tether," Economics and Business Review, Sciendo, vol. 10(1), pages 57-80, April.
- Kimouche Bilal & Boussenna Hemza, 2024. "Accounting Conservatism In Non-State Companies And Consolidated Financial Statements," Folia Oeconomica Stetinensia, Sciendo, vol. 24(2), pages 141-161.
- Pilch Bartłomiej, 2024. "Have COVID-19 and the War in Ukraine Caused a Decline in the Value Relevance of Accounting Information? Evidence from Poland," Folia Oeconomica Stetinensia, Sciendo, vol. 24(2), pages 252-279.
- Ferreira Leonor Fernandes & Fernandes Joaquim Santana & Rebelo Efigénio, 2024. "A Path Analysis of Goodwill Impairment – Does Corporate Governance Matter?," Journal of Intercultural Management, Sciendo, vol. 16(1), pages 5-48, March.
- Deaconu Adela & Puşcaş Georgiana & Nistor Cristina Silvia & Filip Crina Ioana, 2024. "Women in Accounting in Communist and Post-Communist Romania: Academia Case Study," Studia Universitatis Babeș-Bolyai Oeconomica, Sciendo, vol. 69(1), pages 54-74.
- Kimouche Bilal & Charchafa Ilyes, 2024. "Impact of Accounting Conservatism on Income Smoothing: Empirical Evidence from Algeria," Studia Universitatis „Vasile Goldis” Arad – Economics Series, Sciendo, vol. 34(1), pages 37-55, March.
- Mijoč Ivo & Alić Martina Briš & Drvenkar Nataša, 2024. "What We Know So Far about Transfer Pricing: a Bibliometric Analysis," Zagreb International Review of Economics and Business, Sciendo, vol. 27(1), pages 253-282.
- Seul Gi Oh & Ho-Young Lee, 2024. "The Association between Issuance of Mezzanine and Firm Value," Review of Pacific Basin Financial Markets and Policies (RPBFMP), World Scientific Publishing Co. Pte. Ltd., vol. 27(02), pages 1-31, June.
- Martin Gäumann & Michael Dobler, 2024. "Choice of Participation Method in Setting International Accounting Standards: Evidence from EFRAG as an Intermediary for Indirect Participation," The International Journal of Accounting (TIJA), World Scientific Publishing Co. Pte. Ltd., vol. 59(01), pages 1-55, March.
- Hsueh-Tien Lu & Hua Christine Xin, 2024. "Mandatory Monthly Sales Disclosure and the Information Content of Earnings," The International Journal of Accounting (TIJA), World Scientific Publishing Co. Pte. Ltd., vol. 59(01), pages 1-43, March.
- Yu-Lin Hsu & Ni-Yun Chen, 2024. "The Reconsideration of IFRS Adoption and Audit Fees: Evidence from UK Private Firms," The International Journal of Accounting (TIJA), World Scientific Publishing Co. Pte. Ltd., vol. 59(01), pages 1-39, March.
- Paul A. Griffin & Estelle Y. Sun, 2024. "Climate-Related Financial Risk: Insights from a Semisystematic Review of the Literature and Implications for Financial Reporting," The International Journal of Accounting (TIJA), World Scientific Publishing Co. Pte. Ltd., vol. 59(02), pages 1-60, June.
- Diogenis Baboukardos & Anastasia Kopita, 2024. "Integrated Reporting and the Informativeness of Financial Analysts’ Stock Recommendations," The International Journal of Accounting (TIJA), World Scientific Publishing Co. Pte. Ltd., vol. 59(02), pages 1-58, June.
- Haoran Xu & Yongliang Wu & Min Zhang, 2024. "International Trade Friction and Firm Disclosure Tone: Evidence from China," The International Journal of Accounting (TIJA), World Scientific Publishing Co. Pte. Ltd., vol. 59(03), pages 1-51, September.
- Yunbiao Ma & Xiaotong Yang & Yuan Zhang & Bing Zhu, 2024. "Product Market Competition and Stock Price Crash Risk: Evidence from China," The International Journal of Accounting (TIJA), World Scientific Publishing Co. Pte. Ltd., vol. 59(03), pages 1-37, September.
- Dongyi Wang, 2024. "The Role of Fair Value Accounting in Debt Structure Decisions: Evidence from Priority Structure and Financial Flexibility," The International Journal of Accounting (TIJA), World Scientific Publishing Co. Pte. Ltd., vol. 59(03), pages 1-33, September.
- Bin Wu & Yunjing Liu & Min Zhang & Ziyi Zhang, 2024. "Capital Market Consequences of Information about Individual Auditors," The International Journal of Accounting (TIJA), World Scientific Publishing Co. Pte. Ltd., vol. 59(04), pages 1-49, December.
- Martien Lubberink & Roger Willett, 2024. "How Sensitive Are Bank Market Values to Regulatory Adjustments of Capital?," The International Journal of Accounting (TIJA), World Scientific Publishing Co. Pte. Ltd., vol. 59(04), pages 1-45, December.
- P Joakim Westerholm, 2024. "Lecture Notes in Entrepreneurial Finance for the Digital Economy," World Scientific Books, World Scientific Publishing Co. Pte. Ltd., number 12659, August.
- Cheng Few Lee & Alice C Lee & John C Lee (ed.), 2024. "Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives:In 4 Volumes," World Scientific Books, World Scientific Publishing Co. Pte. Ltd., number 13051, August.
- Cheng Few Lee, 2024. "Introduction to Investment Analysis, Portfolio Management, and Financial Derivatives," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 1, pages 1-68, World Scientific Publishing Co. Pte. Ltd..
- Yu-An Chen & Dan Palmon, 2024. "Analyst Characteristics-Based Consensus Forecasts," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 2, pages 69-115, World Scientific Publishing Co. Pte. Ltd..
- Jia Shao & Nathan Lael Joseph & Ahmed A. El-Masry, 2024. "Models of Option Pricing," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 3, pages 117-170, World Scientific Publishing Co. Pte. Ltd..
- Wan-Jiun Paul Chiou & Wen-Yi Lee & Jing-Rung Yu, 2024. "Realized Diversification Benefits of Risk Portfolio Models," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 4, pages 171-190, World Scientific Publishing Co. Pte. Ltd..
- Ehud I. Ronn, 2024. "VIX Implied Volatility as a Time-Invariant, Stationary Assessor of Market Nervousness/Uncertainty," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 5, pages 191-197, World Scientific Publishing Co. Pte. Ltd..
- Anastassios A. Drakos & Georgios P. Kouretas & Stavros Stavroyiannis & Leonidas Zarangas, 2024. "Investment and Saving in the European Union: Another Look at Feldstein–Horioka," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 6, pages 199-234, World Scientific Publishing Co. Pte. Ltd..
- Bharat Sarath & Yixun Zhou, 2024. "A Three-Stage Procedure for Predicting Stock Returns," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 7, pages 235-260, World Scientific Publishing Co. Pte. Ltd..
- Phillip A. Cartwright & Natalija Riabko, 2024. "Temporal Aggregation and the Estimation of Reverse Regressions for Commodities Market Models," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 8, pages 261-281, World Scientific Publishing Co. Pte. Ltd..
- Aviral Kumar Tiwari & Emmanuel Joel Aikins Abakah & Richard Adjei Dwumfour & Luis Alberiko Gil-Alana, 2024. "Correlation and Dependence between Oil Prices, Stock Returns, Policy Uncertainty, and Financial Stress During COVID-19 Pandemic: New Evidence from a Multicountry Analysis Using Cross-Quantilogram Meth," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 9, pages 283-320, World Scientific Publishing Co. Pte. Ltd..
- Charles Cao & Timothy Simin & Han Xiao, 2024. "Predicting the Equity Premium with the Implied Volatility Spread," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 10, pages 321-361, World Scientific Publishing Co. Pte. Ltd..
- Yang Zhao & Cheng Few Lee & Min-Teh Yu, 2024.
"Does Equity Market Timing have a Persistent Impact on Capital Structure? Evidence from China,"
World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 11, pages 363-397,
World Scientific Publishing Co. Pte. Ltd..
- Zhao, Yang & Lee, Cheng-Few & Yu, Min-Teh, 2020. "Does equity market timing have a persistent impact on capital structure? Evidence from China," The British Accounting Review, Elsevier, vol. 52(1).
- Hong-Yi Chen & Cheng Few Lee & Tzu Tai, 2024. "The Joint Determinants of Capital Structure and Stock Rate of Return: A LISREL Model Approach," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 12, pages 399-449, World Scientific Publishing Co. Pte. Ltd..
- Ivan E. Brick & Hong-Yi Chen & Chia-Hsun Hsieh & Cheng Few Lee, 2024. "Alternative Methods for Estimating Firm’s Growth Rate: Update and Extension," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 13, pages 451-481, World Scientific Publishing Co. Pte. Ltd..
- Hong-Yi Chen & Cheng Few Lee & Wei K. Shih, 2024. "Technical, Fundamental, and Combined Information for Separating Winners from Losers," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 14, pages 483-526, World Scientific Publishing Co. Pte. Ltd..
- Cheng Few Lee & Yibing Chen & John Lee, 2024. "Alternative Methods to Derive Option Pricing Models: Review and Comparison," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 15, pages 527-571, World Scientific Publishing Co. Pte. Ltd..
- Lie-Jane Kao & Po-Cheng Wu & Cheng Few Lee, 2024. "An Assessment of Copula Functions Approach in Conjunction with Factor Model in Portfolio Credit Risk Management," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 16, pages 573-591, World Scientific Publishing Co. Pte. Ltd..
- Deng-Yuan Ji & Hsiao-Yin Chen & Cheng Few Lee, 2024. "Forecast Performance of the Taiwan Weighted Stock Index: Update and Expansion," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 17, pages 593-612, World Scientific Publishing Co. Pte. Ltd..
- Hong-Yi Chen & Sheng-Syan Chen & Chin-Wen Hsin & Cheng Few Lee, 2024. "Does Revenue Momentum Drive or Ride Earnings or Price Momentum?," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 18, pages 613-666, World Scientific Publishing Co. Pte. Ltd..
- Paul W. Chiou & Cheng Few Lee, 2024. "Do Investors Still Benefit from Culturally Home-biased Diversification? An Empirical Study of China, Hong Kong, and Taiwan," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 19, pages 667-716, World Scientific Publishing Co. Pte. Ltd..
- Cheng Few Lee & Hao-Chang Sung, 2024. "Product Market Competition and Real Activities Manipulations: Theory, Implications, and Applications," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 20, pages 717-748, World Scientific Publishing Co. Pte. Ltd..
- Fu-Lai Lin & Sheng-Yung Yang & Yu-Fen Chen, 2024. "Gold in Portfolio: A Long-Term or Short-Term Diversifier?," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 21, pages 749-773, World Scientific Publishing Co. Pte. Ltd..
- Shin-Yun Wang & Cheng Few Lee, 2024. "Fuzzy Multicriteria Decision-Making for Evaluating Mutual Fund Strategies," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 22, pages 775-794, World Scientific Publishing Co. Pte. Ltd..
- Weifeng Hung & Chia-Chi Lu & Cheng Few Lee, 2024. "Mutual Fund Herding and Its Impact on Stock Returns: Evidence from the Taiwan Stock Market," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 23, pages 795-820, World Scientific Publishing Co. Pte. Ltd..
- Paul W. Chiou & Alice C. Lee & Cheng Few Lee, 2024. "Stock Return, Risk, and Legal Environment around the World," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 24, pages 821-846, World Scientific Publishing Co. Pte. Ltd..
- Dinh Tran Ngoc Huy & Vu Quynh Nam & Hoang Thanh Hanh & Nguyen Ngoc Thach, 2024. "Further Analysis of Bitcoin, Fintech, and P2P Lending: Perspectives and Recommendations from Industry 4.0," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 25, pages 847-859, World Scientific Publishing Co. Pte. Ltd..
- Julia Nasev & Dominik von der Emde, 2024. "Earnings Quality and the Coinsurance Effect," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 26, pages 861-891, World Scientific Publishing Co. Pte. Ltd..
- Cheng Few Lee & Zhaodong Zhong & Tzu Tai & Hongwei Chuang, 2024.
"Alternative Methods for Determining Option Bounds: A Review and Comparison,"
World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 27, pages 893-921,
World Scientific Publishing Co. Pte. Ltd..
- Cheng Few Lee & Zhaodong Zhong & Tzu Tai & Hongwei Chuang, 2020. "Alternative Methods for Determining Option Bounds: A Review and Comparison," World Scientific Book Chapters, in: Cheng Few Lee & John C Lee (ed.), HANDBOOK OF FINANCIAL ECONOMETRICS, MATHEMATICS, STATISTICS, AND MACHINE LEARNING, chapter 24, pages 917-945, World Scientific Publishing Co. Pte. Ltd..
- Andy C.W. Chui, 2024. "Economic Policy Uncertainty and Short-term Reversals," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 28, pages 923-949, World Scientific Publishing Co. Pte. Ltd..
- Cheng Few Lee & Fu-Lai Lin & Phillip Cartwright, 2024. "Time Aggregation and the Estimation of the Market Model: Revision and Extension," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 29, pages 951-978, World Scientific Publishing Co. Pte. Ltd..
- Peter Chinloy & Matthew Imes & Wendy Liu, 2024. "Leases on Balance Sheets," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 30, pages 979-1006, World Scientific Publishing Co. Pte. Ltd..
- Cheng Few Lee, 2024. "Financial Econometrics, Mathematics, Statistics, and Financial Technology: An Overall View," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 31, pages 1007-1075, World Scientific Publishing Co. Pte. Ltd..
- Tumellano Sebehela, 2024. "Entropic Two-Asset Option," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 32, pages 1077-1128, World Scientific Publishing Co. Pte. Ltd..
- Sheng-Syan Chen & Cheng Few Lee & Keshab Shrestha, 2024. "Joint Normality Test for the Returns on the Futures and Spot," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 33, pages 1129-1158, World Scientific Publishing Co. Pte. Ltd..
- Cheng Few Lee & Keshab Shrestha & Robert L. Welch, 2024. "Analysis of Theoretical and Empirical Relationships between the Treasury Bills and Eurodollar," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 34, pages 1159-1187, World Scientific Publishing Co. Pte. Ltd..
- Giulio Anselmi, 2024. "Volatility Risk Measures and Banks’ Leverage," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 35, pages 1189-1207, World Scientific Publishing Co. Pte. Ltd..
- Chaoshin Chiao & Tung-Ying Lin & Cheng Few Lee, 2024. "The Reactions to On-Air Stock Reports: Prices, Volume, and Order Submission Behavior," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 36, pages 1209-1252, World Scientific Publishing Co. Pte. Ltd..
- Thi Thanh Huyen Nguyen & Duc De Ngo & Mouloud Tensaout, 2024. "Mutual Fund Competition for Ranking: When Risk-Taking Comes with Managerial Effort," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 37, pages 1253-1276, World Scientific Publishing Co. Pte. Ltd..
- Sheng-Syan Chen & Cheng Few Lee & Fu-Lai Lin & Keshab Shrestha, 2024. "Hedge Ratios: Theory and Applications," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 38, pages 1277-1328, World Scientific Publishing Co. Pte. Ltd..
- Chin-Chen Chien & Cheng Few Lee & Andrew M. L. Wang, 2024. "A Note on Stock Market Seasonality: The Impact of Stock Price Volatility on the Application of Dummy Variable Regression Model," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 39, pages 1329-1338, World Scientific Publishing Co. Pte. Ltd..
- Lie-Jane Kao & Po-Cheng Wu & Cheng Few Lee, 2024. "Time-Changed GARCH versus GARJI Model for Extreme Events: An Empirical Study," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 40, pages 1339-1356, World Scientific Publishing Co. Pte. Ltd..
- Hany B. Ahmed & Yilmaz Guney, 2024. "Corporate Financial Hedging and the Cost of Equity Capital," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 41, pages 1357-1402, World Scientific Publishing Co. Pte. Ltd..
- Cheng Few Lee & Oliver M. Rui, 2024. "Does Trading Volume Contain Information to Predict Stock Returns? Evidence from China’s Stock Markets," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 42, pages 1403-1429, World Scientific Publishing Co. Pte. Ltd..
- Orla Lenihan, 2024. "Financial Statement Analysis," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 43, pages 1431-1460, World Scientific Publishing Co. Pte. Ltd..
- Alessandra Allini & Bikki Jaggi & Annamaria Zampella & Martina Prisco, 2024. "Expected Credit Losses under IFRS 9: Concept, Models, and Disclosures," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 44, pages 1461-1511, World Scientific Publishing Co. Pte. Ltd..
- Fu-Lai Lin & Cheng Few Lee & Win-Lin Chou & Dennis Kin-Keung Fan, 2024. "Hedging with the International Equity Index Futures: The Conventional Model versus the Error Correction Model," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 45, pages 1513-1524, World Scientific Publishing Co. Pte. Ltd..
- Cohen Gil, 2024. "Technical Analysis in Investing," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 46, pages 1525-1547, World Scientific Publishing Co. Pte. Ltd..
- Cheng Few Lee, 2024. "A Comparative Static Analysis Approach to Derive Greek Letters: Theory and Applications," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 47, pages 1549-1581, World Scientific Publishing Co. Pte. Ltd..
- Jonathan Ross & Joshua Madsen & Gordon Alexander, 2024. "A Correlation-Based Portfolio Choice Algorithm," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 48, pages 1583-1600, World Scientific Publishing Co. Pte. Ltd..
- Cheng Few Lee & Oliver M. Rui, 2024. "Stock Returns and Volatility on China’s Stock Markets," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 49, pages 1601-1627, World Scientific Publishing Co. Pte. Ltd..
- Cheng Few Lee & Hun Y. Park, 2024. "Value Line Investment Survey Rank Changes and Beta Coefficients," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 50, pages 1629-1635, World Scientific Publishing Co. Pte. Ltd..
- Cheng Few Lee & Fu-Lai Lin & Mei-Ling Chen, 2024. "International Hedge Ratios for Index Futures Market: A Simultaneous Equations Approach," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 51, pages 1637-1647, World Scientific Publishing Co. Pte. Ltd..
- Han-Hsing Lee & Ren-Raw Chen & Cheng Few Lee, 2024. "Empirical Studies of Structural Credit Risk Models and the Application in Default Prediction: Review and New Evidence," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 52, pages 1649-1706, World Scientific Publishing Co. Pte. Ltd..
- Hanxin Hu & Ting Sun, 2024. "Predicting Stock Return Movement Directions with Sentiment Analysis of News Headlines: A Machine Learning Approach," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 53, pages 1707-1734, World Scientific Publishing Co. Pte. Ltd..
- Chunchi Wu & Xinyuan Tao, 2024. "Style Investing, Momentum, and Co-movement," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 54, pages 1735-1753, World Scientific Publishing Co. Pte. Ltd..
- Carsten Homburg & Laurens O. J. Lapp & Roman Schick, 2024. "Mining for “Green Diamonds” — Value Relevance of Greenhouse Gas Emissions," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 55, pages 1755-1794, World Scientific Publishing Co. Pte. Ltd..
- Cheng Few Lee, 2024. "Risk Estimation, Diversification, and Optimal Weights," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 56, pages 1795-1833, World Scientific Publishing Co. Pte. Ltd..
- Bin Srinidhi, 2024. "The Role of Founder Presence in Investment Analysis," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 57, pages 1835-1851, World Scientific Publishing Co. Pte. Ltd..
- Cheng Few Lee & Wen-Chi Yeh, 2024. "Financial Statement Analyses and Firm Valuation: Johnson & Johnson as a Case Study," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 58, pages 1853-1892, World Scientific Publishing Co. Pte. Ltd..
- Yufeng Han & Yang Liu & Guofu Zhou & Yingzi Zhu, 2024. "Technical Analysis in the Stock Market: A Review," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 59, pages 1893-1928, World Scientific Publishing Co. Pte. Ltd..
- Dimitris Georgoutsos & George Moratis, 2024. "The Sovereign Rating Channel in the European Debt Crisis: Spillover Effects on Sovereign CDS and Other Systemic Risk Indicators," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 60, pages 1929-1959, World Scientific Publishing Co. Pte. Ltd..
- Mark Iarovyi & Sasson Bar-Yosef & Itzhak Venezia, 2024. "Interest Rate Sensitivity and Investor Disagreement: How to Explain Bank Stock Turnover," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 61, pages 1961-1990, World Scientific Publishing Co. Pte. Ltd..
- Chun-Chong Fu & Chuan-Hsiang Han & Kun Wang, 2024. "A Novel Semi-Static Method for the Index Tracking Problem," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 62, pages 1991-2002, World Scientific Publishing Co. Pte. Ltd..
- Andreas G. Koutoupis & Leonidas G. Davidopoulos, 2024. "Fundamental Analysis: A Practical Approach," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 63, pages 2003-2021, World Scientific Publishing Co. Pte. Ltd..
- John M. Longo, 2024. "Lessons on Risk, Return, and Portfolio Construction from the Great Investors," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 64, pages 2023-2050, World Scientific Publishing Co. Pte. Ltd..
- Pin-Huang Chou & Kuan-Cheng Ko & K.C. John Wei, 2024. "Sources of Liquidity Premium: Risk or Mispricing?," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 65, pages 2051-2088, World Scientific Publishing Co. Pte. Ltd..
- Cristina Chueca Vergara & Luis Ferruz Agudo, 2024. "Analysis of IBEX-35 Listed Companies: Recent CSR Reports and Behavior of the Main Indicators. Existence of a Proportional Relationship between Greenwashing and Deficient CSR Reports," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 66, pages 2089-2120, World Scientific Publishing Co. Pte. Ltd..
- Alex YiHou Huang & Ming-Che Hu, 2024. "Return Volatility, Skewness, and Momentum Effects," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 67, pages 2121-2150, World Scientific Publishing Co. Pte. Ltd..
- Xinjie Wang & Ge Wu & Suyang Zhao, 2024. "Predicting Implied Volatility with Historical Volatility," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 68, pages 2151-2175, World Scientific Publishing Co. Pte. Ltd..
- LiJane Kao & John Lee & Cheng Few Lee, 2024. "Estimating Binomial and Black & Scholes Option Pricing Models: Excel, R Language, and SAS Program Approach," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 69, pages 2177-2195, World Scientific Publishing Co. Pte. Ltd..
- Peter Chinloy & Matthew Imes, 2024. "Value Contributions," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 70, pages 2197-2236, World Scientific Publishing Co. Pte. Ltd..
- David A. Ziebart & Mark Cheng & Sohee Kim & Wenyin Li & Anh Pham & Darren Woodward, 2024. "Using Computational Science Methods in Accounting and Finance Research," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 71, pages 2237-2264, World Scientific Publishing Co. Pte. Ltd..
- Foued Hamouda, 2024. "Stock Buybacks and Financial Turmoil: Pros and Cons for Investors," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 72, pages 2265-2292, World Scientific Publishing Co. Pte. Ltd..
- Guanming He & April Zhichao Li, 2024. "The Roles of Financial Analysts in the Stock Market," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 73, pages 2293-2308, World Scientific Publishing Co. Pte. Ltd..
- Xinjie Wang & Zhaodong (Ken) Zhong, 2024. "Funding Liquidity and CDS-Bond Basis: Evidence from the CDS Big Bang," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 74, pages 2309-2331, World Scientific Publishing Co. Pte. Ltd..
- G.V. Satya Sekhar, 2024. "Issues and Challenges of Weather and Freight Derivatives: Impact of Pandemic Situation," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 75, pages 2333-2348, World Scientific Publishing Co. Pte. Ltd..
- Guanming He & April Zhichao Li & Dongxiao Shen, 2024. "On a Long-Term Investment Strategy in a Stock Market," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 76, pages 2349-2391, World Scientific Publishing Co. Pte. Ltd..
- Cheng Few Lee, 2024. "European Option, American Option, and Option Bounds: Theory, Method, and Some Empirical Results," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 77, pages 2393-2429, World Scientific Publishing Co. Pte. Ltd..
- Xi Zhang & Philip S. Yu, 2024. "Improving the Stock Market Prediction with Social Media via Broad Learning," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 78, pages 2431-2500, World Scientific Publishing Co. Pte. Ltd..
- Cheng Few Lee, 2024. "Bond Portfolio Management, Swap Strategy, Duration, and Convexity," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 79, pages 2501-2539, World Scientific Publishing Co. Pte. Ltd..
- Yao Zheng & Eric Osmer, 2024. "Do CFA Charterholders Make Better Hedge Fund Managers?," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 80, pages 2541-2564, World Scientific Publishing Co. Pte. Ltd..
- Yu-Li Huang & Kun-Li Lin, 2024. "Impact of Bank Activity and Funding Strategies on Liquidity Management: International Evidence," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 81, pages 2565-2600, World Scientific Publishing Co. Pte. Ltd..
- Cathy Zishang Liu & Kai-Cheung Kenneth Chu & C. S. Agnes Cheng, 2024. "Accounting Information and Firm Valuation," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 82, pages 2601-2641, World Scientific Publishing Co. Pte. Ltd..
- Xingyi Hu & Zhaodong (Ken) Zhong, 2024. "Developments in CDS Markets: A Review on Recent CDS Studies," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 83, pages 2643-2681, World Scientific Publishing Co. Pte. Ltd..
- Jow-Ran Chang & John Lee, 2024. "Decision Tree and Microsoft Excel Approach for Option Pricing Model," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 84, pages 2683-2726, World Scientific Publishing Co. Pte. Ltd..
- Huei-Wen Teng, 2024. "Comparisons between the Markowitz Model and the Black–Litterman Model," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 85, pages 2727-2749, World Scientific Publishing Co. Pte. Ltd..
- Ren Raw Chen & Cheng Few Lee & Han-Hsing Lee, 2024. "Empirical Performance of the Constant Elasticity Variance Option Pricing Model," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 86, pages 2751-2793, World Scientific Publishing Co. Pte. Ltd..
- Han-Hsing Lee & Ken-Kuan Su, 2024. "Asset Allocation with Cryptocurrencies," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 87, pages 2795-2858, World Scientific Publishing Co. Pte. Ltd..
- Cheng Few Lee, 2024. "Market-Based, Accounting-Based, and Composite-Based Beta Forecasting," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 88, pages 2859-2899, World Scientific Publishing Co. Pte. Ltd..
- Cheng Few Lee, 2024. "Utility Theory, Capital Asset Allocation, and Markowitz Portfolio Selection Model," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 89, pages 2901-2943, World Scientific Publishing Co. Pte. Ltd..
- Cheng Few Lee, 2024. "Single-Index Model, Multiple-Index Model, and Portfolio Selection," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 90, pages 2945-2981, World Scientific Publishing Co. Pte. Ltd..
- Cheng Few Lee & Paul W. Chiou, 2024. "Sharpe Performance Measure and Treynor Performance Measure Approach to Portfolio Analysis," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 91, pages 2983-3018, World Scientific Publishing Co. Pte. Ltd..
- Tamala Amelia Manda, 2024. "Modeling Different REIT Cash Flows," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 92, pages 3019-3075, World Scientific Publishing Co. Pte. Ltd..
- Lie-Jane Kao & Huei Ching Soo & Cheng Few Lee, 2024. "Bayesian Portfolio Mean-Variance Efficiency Test with Sampling Error of Sharpe Ratio," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 93, pages 3077-3098, World Scientific Publishing Co. Pte. Ltd..
- Cheng Few Lee, 2024. "Fundamental Analysis, Technical Analysis, and Mutual Fund Performance," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 94, pages 3099-3157, World Scientific Publishing Co. Pte. Ltd..
- Cheng Few Lee, 2024. "Synthetic Options, Portfolio Insurance, and Contingent Immunization," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 95, pages 3159-3202, World Scientific Publishing Co. Pte. Ltd..
- Robert Snigaroff & David Wroblewski, 2024. "Global International ELM versus Momentum," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 96, pages 3203-3223, World Scientific Publishing Co. Pte. Ltd..
- Jow-Ran Chang & John Lee & Cheng Few Lee, 2024. "Estimating European and American Option Pricing Models: Excel and SAS Language Approach," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 97, pages 3225-3253, World Scientific Publishing Co. Pte. Ltd..
- Jacob Oded & Itzhak Venezia, 2024. "Estimating the Probabilities of Default under the Assumption of Unobserved Heterogeneity," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 98, pages 3255-3276, World Scientific Publishing Co. Pte. Ltd..
- Wei-Fang Niu & Henry Horng-Shing Lu, 2024. "A Factor Model for Graph Data," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 99, pages 3277-3298, World Scientific Publishing Co. Pte. Ltd..
- Cheng Few Lee & Chiung-Min Tsai & Alice C. Lee, 2024. "A Dynamic CAPM with Supply Effect: Theory and Empirical Results," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 100, pages 3299-3328, World Scientific Publishing Co. Pte. Ltd..
- Sibongile Zwane, 2024. "Indices Herding Behavior and Its Impact on Listed Real Estate and Two Other Asset Classes: A Case of Developed versus Emerging Markets," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 101, pages 3329-3368, World Scientific Publishing Co. Pte. Ltd..
- Christopher C. Geczy & John B. Guerard Jr., 2024. "Price Momentum, Earnings Forecasting, and Valuation: Implications for Inefficient Markets," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 102, pages 3369-3386, World Scientific Publishing Co. Pte. Ltd..
- Paul W. Chiou & Jing-Rung Yu, 2024. "Advancement of Optimal Portfolio Models with Short Sales and Transaction Costs: Methodology and Effectiveness," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 103, pages 3387-3410, World Scientific Publishing Co. Pte. Ltd..
- Cheng Few Lee & Yibing Chen & John Lee, 2024. "Implied Variance Estimates for Black–Scholes and CEV OPM: Review and Comparison," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 104, pages 3411-3444, World Scientific Publishing Co. Pte. Ltd..
- Philip Keejae Hong & Kyonghee Kim & Sukesh Patro, 2024. "On the Treatment of the Momentum Factor in Accounting-Based Anomalies: A Discussion," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 105, pages 3445-3461, World Scientific Publishing Co. Pte. Ltd..
- Y. L. Hsu & T. L. Lin & Cheng Few Lee, 2024. "Constant Elasticity of Variance Option Pricing Model: Integration and Detailed Derivation," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 106, pages 3463-3481, World Scientific Publishing Co. Pte. Ltd..
- Cheng Few Lee & Wen-Chi Yeh, 2024. "Options, Put–Call Parities, and Option Strategies: Theory and Empirical Results," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 107, pages 3483-3546, World Scientific Publishing Co. Pte. Ltd..
- Jungshik Hur, 2024. "A Cross-sectional Asset Pricing Test with More Power: An Instrumental Variable Approach," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 108, pages 3547-3581, World Scientific Publishing Co. Pte. Ltd..
- Cheng Few Lee & Hong-Yi Chen & Alice Lee & Yuhsin Tai, 2024. "Current vs. Permanent Earnings for Estimating Alternative Dividend Payment Behavioral Model: Theory, Methods, and Applications," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 109, pages 3583-3626, World Scientific Publishing Co. Pte. Ltd..
- Cheng Few Lee & Chengru Hu & Maggie Foley, 2024. "Differential Effect of Inside Debt, CEO Compensation Diversification, and Firm Investment," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 110, pages 3627-3680, World Scientific Publishing Co. Pte. Ltd..
- Cheng Few Lee & Manak C. Gupta & Hong-Yi Chen & Alice C. Lee, 2024. "Optimal Payout Ratio under Uncertainty and the Flexibility Hypothesis: Theory, Empirical Evidence, and Implications," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 111, pages 3681-3731, World Scientific Publishing Co. Pte. Ltd..
- Hong-Yi Chen & Manak C. Gupta & Alice C. Lee & Cheng Few Lee, 2024. "Sustainable Growth Rate, Optimal Growth Rate, and Optimal Payout Ratio: A Joint Optimization Approach," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 112, pages 3733-3779, World Scientific Publishing Co. Pte. Ltd..
- Achilles, Catrina & Limbach, Peter & Wolff, Michael & Yoon, Aaron, 2024. "Inside the blackbox of firm environmental efforts: Evidence from emissions reduction initiatives," CFR Working Papers 24-05, University of Cologne, Centre for Financial Research (CFR).
- Pietro Bonetti & Christian Leuz & Giovanna Michelon, 2023.
"Internalizing Externalities through Public Pressure: Transparency Regulation for Fracking, Drilling Activity and Water Quality,"
NBER Working Papers
30842, National Bureau of Economic Research, Inc.
- Bonetti, Pietro & Leuz, Christian & Michelon, Giovanna, 2024. "Internalizing externalities through public pressure: Transparency regulation for fracking, drilling activity and water quality," CFS Working Paper Series 722, Center for Financial Studies (CFS).
- Cimini, Francesco & Kalantzis, Fotios, 2024. "The impact of the digital and green transitions on investment inefficiency," EIB Working Papers 2024/04, European Investment Bank (EIB).
- Metelytsia, Volodymyr & Gagalyuk, Taras & Kolisnyk, Olena, 2024. "The report on sustainable development and investments in the agricultural sector: The environmental capital perspective," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, issue 6, pages 59-68.
- Ludolph, Melina, 2024. "CoCo Bonds, Bank Stability, and Earnings Opacity," IWH Discussion Papers 1/2022, Halle Institute for Economic Research (IWH), revised 2024.
- Sepp, Tim Florian & Israel, Karl-Friedrich & Treitz, Benjamin & Hartl, Tom, 2024. "Monetary policy and bank-type resilience in Germany from 1999 to 2022," Working Papers 181, University of Leipzig, Faculty of Economics and Management Science.
- Barth, Andreas & Mansouri, Sasan & Wöbbeking, Fabian, 2024. "Market discipline in banking: the role of financial analysts," VfS Annual Conference 2024 (Berlin): Upcoming Labor Market Challenges 302383, Verein für Socialpolitik / German Economic Association.
- Gundert, Hannah & Spengel, Christoph & Weck, Stefan, 2024. "Leveling the playing field? A qualitative and quantitative examination of the EU directive on public country-by-country reporting," ZEW Discussion Papers 24-019, ZEW - Leibniz Centre for European Economic Research.
- Widad Benzine, 2024. "Evaluating the Reality and Prospects of IPSAS Implementation in Algeria," Finance, Accounting and Business Analysis, University of National and World Economy, Institute for Economics and Politics, vol. 6(2), pages 120-135, December.
- Catalin Robert Mos, 2024. "Economic policy uncertainty, financial reporting quality, and accounting enforcement: International evidence," Finance, Accounting and Business Analysis, University of National and World Economy, Institute for Economics and Politics, vol. 6(2), pages 159-179, December.
- Dwi Septa Aryani & Crystha Armereo, 2024. "Tax Avoidance of Companies in The Sri Kehati Index," Finance, Accounting and Business Analysis, University of National and World Economy, Institute for Economics and Politics, vol. 6(2), pages 99-108, December.
- Dolores Guerrero-Baena, M. & Castilla-Polo, Francisca & Rodríguez-Gutiérrez, Pablo, 2024. "What are the main drivers of SMEs? production of sustainability reports?," Small Business International Review, Asociación Española de Contabilidad y Administración de Empresas - AECA, vol. 8(1), pages 617-617, May.
- John M. Barrios & Thomas G. Wollmann, 2024. "A New Era of Midnight Mergers: Antitrust Risk and Investor Disclosures," American Economic Journal: Microeconomics, American Economic Association, vol. 16(4), pages 77-111, November.
- Adrian ISIP, 2024. "Outsourcing Of Accounting Services In Digital Age," Eastern European Journal for Regional Studies (EEJRS), Center for Studies in European Integration (CSEI), Academy of Economic Studies of Moldova (ASEM), vol. 10(2), pages 43-61, December.
- Aurelia ȘTEFĂNESCU & Ileana Cosmina PITULICE, 2024. "Accounting Practices Related to the Banking Industry. Network Settlements," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 4(12), pages 16-25, December .
- Robert-Aurelian ȘOVA & Adriana Florina POPA, 2024. "Exploitation of the Effect of Services Diversification in the Process of Maintaining the Attractivity and Resilience of the Accounting Profession," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 4(12), pages 2-5, December .
- Cristina NICOLAESCU & Monica BIJA, 2024. "Accounting and Tax Treatment of Adjustments for Depreciations or Losses of Value," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 4(12), pages 26-35, December .
- Bogdan Cosmin GOMOI, 2024. "Dynamics of the Main Indicators Correlated to the Cycles of Operations at an Entity’s Level," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 4(12), pages 36-44, December .
- Lucian CERNUȘCA, 2024. "New Regulations Regarding the Taxation of Incomes from Renting Real Estate in 2024," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 4(12), pages 54-63, December .
- Gabriela ANGHEL (CONSTANTIN) & Cristina-Elena POENARU (FLOREA), 2024. "The Relationship Between Tax Pressure and Economic Crime," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 4(12), pages 6-15, December .
- Elena STĂNCIULESCU & Mihai VUȚĂ & Maria Teodora VUȚĂ, 2024. "Romania’s Circular Economy Strategy, Challenges for the Accountancy Profession," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 5(10), pages 18-27, October.
- Liviu Marian MATAC & Florentina PANTAZI & Paul-Tiberius COMAN & Maria BOLBOCEANU, 2024. "The Role of Expert Accountants in Ensuring Regulatory Compliance with Corporate Sustainability Reporting in the European Union," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 5(10), pages 2-6, October.
- Bogdan Cosmin GOMOI, 2024. "Financial Management and Analysis Features at Operating Cycle Level," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 5(10), pages 28-40, October.
- Lucian CERNUȘCA, 2024. "Redirecting Amounts from Tax Owed by Companies for Sponsorships," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 5(10), pages 41-49, October.
- Mary PHIRI & Newman WADESANGO, 2024. "Assessing the Influence of Green Accounting Practices on Mining Companies’ Financial Outcomes," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 5(10), pages 50-63, October.
- Claudia-Florina BOTAR, 2024. "The Impact of “Troubled Times” on Economic and Financial Legislation in Romania," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 5(10), pages 7-17, October.
- Bogdan Cosmin GOMOI, 2024. "Determining and Interpreting the Key Financial Indicators in an Audiovisual Organization," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 5(11), pages 19-28, November.
- Florinel Marian SGÂRDEA & Liviu Marian MATAC & Maria BOLBOCEANU & Paul-Tiberius COMAN, 2024. "The Strategic Role of Accountants in Promoting Sustainability: An Integrated Approach for Competitive Advantage," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 5(11), pages 2-10, November.
- Lucian CERNUȘCA, 2024. "Clarifications on the Taxation of Micro-enterprises’ Income in the Context of the Amendment to the Methodological Norms for the Application of the Fiscal Code," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 5(11), pages 36-46, November.
- Munashe T. ZIYAMBI & Newman WADESANGO, 2024. "Implementation of Pension Funds Survival Strategies in a Hyperinflationary Economy. A Case of Pepukai Assurance Company," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 5(11), pages 58-73, November.
- Delia DAVID & Eugen DELIMAN & Marius F. DRĂGĂNESCU & Andrea ONDREIOV, 2024. "Theoretical and Practical Considerations Regarding the Accounting and Tax Treatment of Factoring Operations in Romania," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 5(1), pages 11-16, January.
- Bogdan Cosmin GOMOI, 2024. "Diagnosis of Financial Position and Performances in the Context of Manufacturing with Local Characteristics," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 5(1), pages 17-30, January.
- Adriana Florina POPA & Gabriel Viorel RAITA, 2024. "Methods of Fraud and Tax Evasion by Breaching the Accounting and Fiscal Rules – Jurisprudence," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 5(1), pages 2-10, January.
- Gabriela ANGHEL (CONSTANTIN) & Cristina-Elena POENARU (FLOREA), 2024. "The Relationship Between Tax Pressure and Economic Crime," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 5(1), pages 49-58, January.
- Claudia-Florina BOTAR, 2024. "Bibliometric Analysis of Cloud Accounting Phenomenon (I)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 5(2), pages 1-13, February.
- Ioan MINDA, 2024. "Forensic Accounting, a Viable Solution for Economic Security," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 5(2), pages 23-28, February.
- Elena STĂNCIULESCU, 2024. "Guarantee-Return System for Nonreusable Primary Packaging," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 5(2), pages 29-37, February.
- Lucian CERNUȘCA, 2024. "Taxing the Incomes Obtained by Expert Accountants and Licensed Accountants Within Their Own Accounting Offices," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 5(2), pages 48-57, February.
- Claudia-Florina BOTAR, 2024. "Bibliometric Analysis of Cloud Accounting Phenomenon (II)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 5(3), pages 1-15, March.
- Nicolae BOBIȚAN & Diana DUMITRESCU, 2024. "Forensic Accounting: The Emergence and Evolution of a Profession," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 5(3), pages 16-24, March.
- Diana-Gabriela POHAȚĂ, 2024. "Rules for the Transition from the Income Taxation System of Micro-Enterprises to the Profit Tax," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 5(3), pages 50-61, March.
- Elena STĂNCIULESCU, 2024. "E-Commerce Activities Carried Out by Natural Persons. Accounting and Tax Treatment," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 5(4), pages 15-26, April.
- Adrian GROȘANU & Melinda-Timea FÜLÖP & Nicolae MĂGDAȘ, 2024. "Ethical Dilemmas in Digital Accounting: A Comprehensive Literature Review," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 5(4), pages 56-67, April.
- Sunday OTUYA, 2024. "Effect of Audit Market Concentration on Pricing and Audit Quality. Evidence from an Emerging Economy," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 5(5), pages 71-80, May.
- Claudia-Florina BOTAR, 2024. "Bibliometric Analysis of Cloud Accounting Phenomenon (I)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 5(6), pages 41-53, June.
- Claudia-Florina BOTAR, 2024. "Bibliometric Analysis of Cloud Accounting Phenomenon (II)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 5(7), pages 36-50, July.
- Bogdan Cosmin GOMOI, 2024. "Particularities of Accounting and of Valuating the Financial Reporting Informational Content for a Fitness Center," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 5(7), pages 6-17, July.
- Newman WADESANGO & Nasoma DAVID & Lovemore SITSHA, 2024. "Effectiveness of Auditor’s Report as a Medium of Communication to Reduce the Level of the Audit Expectation Gap of Amon Chartered Accountants," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 5(7), pages 62-73, July.
- Ani STOYKOVA, 2024. "AI in Accounting: Insights from a Bibliometric Analysis," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 5(8), pages 56-71, August.
- Cristina NICOLAESCU & Monica VERESS, 2024. "Theoretical and Practical Aspects Regarding the Accounting Treatment of Brands/Marks as Intangible Assets," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 5(9), pages 2-10, September.
- Kawtar BENKIRANE & Khadija BENAZZI, 2024. "Perception of the Importance of Internal Audit Effectiveness and Its Impact on Organizational Performance in Public Enterprises: Empirical Evidence from Morocco," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 5(9), pages 65-81, September.
- Oana-Letiția Cătuțoiu & Mariana Man, 2024. "Considerations Regarding The Contribution Of Smes From The S-W Oltenia Region To The Economic Development Of Romania," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(52), pages 18-27, July.
- Attila Szora TAMAȘ & Ramona-Ionela HARAGUȘ & Attila Szora TAMAȘ & Alin IRIMIA, 2024. "Current Tax Risk in Romania and Possible Remedies," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, vol. 1(26), pages 28-45, November.
- Ramona-Ionela HARAGUȘ & Attila Szora TAMAȘ & Gabriel Szora TAMAȘ, 2024. "Instruments on Tax Compliance in the Romanian Digital Systems," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, vol. 1(26), pages 80-95, November.
- Quang Linh HUYNH & Van Kha NGUYEN, 2024. "Managerial accounting system between corporate governance and knowledge management," Access Journal, Access Press Publishing House, vol. 5(2), pages 306-320, February.
- Mihaela ÅžTEFAN-HINT & Andreea MARIN-PANTELESCU & Teodora Maria SUCIU, 2024. "Structures Specific To The Income And Expenditure Budget: A Case Study," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(26), pages 1-11.
- Sorinel CÄ‚PUÅžNEANU & Bogdan IonuÈ› STOLOJESCU & Alina-Georgiana SOLOMON & Ileana-Sorina RAKOÅž, 2024. "Activity-Based Costing (Abc) Model For Romanian Public Higher Education Institutions," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(26), pages 1-15.
- DONÈšU Adelina - Nicoleta, 2024. "Blockchain Technologyand The Accounting Profession.A Structured Literature Review.," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(26), pages 1-1.
- Dhouha Bouaziz, 2024. "Does the CEO's Entrenchment Affect the Financial Communication Quality? Empirical Evidence from France," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 23(1), pages 107-133, January.
- Christianna Chimonaki & Stelios Papadakis & Christos Lemonakis, 2024. "Environmental, Social, Governance and Gen-der Diversity Under the Adoption of European Directive 2014/95/EU," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 23(1), pages 162-188, January.
- Japhet Imhanzenobe & Olusegun Vincent & Olalekan Aworinde, 2024. "IFRS Adoption and The Value-Relevance of Financial Statements Figures in Nigeria," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 23(1), pages 189-214, January.
- Rachael Modupe Gbadamosi & Ezekiel Alade, 2024. "Auditors' Characteristics and Timeliness of Listed Family-Owned Firms in Nigeria," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 23(1), pages 215-236, January.
- Bojan Malchev & Atanasko Atanasovski & Marina Trpeska, 2024. "Intellectual Capital: A Key Driver of Financial Performance in The Macedonian Banking Industry," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 23(1), pages 237-260, January.
- Iuliana-Madalina Petrica (Papuc) & Chirata Caraiani & Camelia Iuliana Lungu & Liana-Elena Anica-Popa, 2024. "The Interconnectivity of ESG Research Within the Realm of Sustainability: A Bibliometric Analysis," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 23(1), pages 261-290, January.
- Olfa Ben Salah, 2024. "Analyzing the Causal Relationship Between Tax Avoidance and Earnings Management: Evidence from The STOXX Europe 600 Index," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 23(1), pages 29-49, January.
- Costel Istrate, 2024. "Accounting and Taxation in Romania: From Connection to Disconnection?," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 23(1), pages 5-28, January.
- Georgiana Burlacu & Ioan-Bogdan Robu, 2024. "Analysis of Accruals Earnings Management Using the Jones Model. The Case of Romania Listed Companies," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 23(1), pages 50-75, January.
- Fadi Alkaraan & Mohammad Albahloul & Tony Abdoush & Mahmoud Elmarzouky & Nadia Gulko, 2024. "Big Four Rhetorical Strategies: Carillion's Collapse," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 23(2), pages 295-316, June.
- Sameh Kobbi-Fakhfakh & Nesrine Belguith, 2024. "Firm Characteristics and Compliance with IFRS 15 Mandatory Disclosures: Evidence from French Firms," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 23(2), pages 317-338, June.
- Gabriel Jinga & Madalina Dumitru & Elena-Mariana Glavan & Gabriel Radu, 2024. "Eco-Efficiency Measures in The Leather Industry. An Educational Case," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 23(2), pages 365-380, June.
- Fatma Bougacha & Mouna Guedrib, 2024. "Corporate Tax Avoidance and Firm Risk: What Role Does Firm Performance Play?," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 23(2), pages 381-411, June.
- Andreea Madalina Bojan & Camelia Iuliana Lungu & Chirata Caraiani, 2024. "Mapping the Research on Corporate Governance in Sensitive Industries," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 23(2), pages 412-445, June.
- Maria-Silvia Fota & Nicoleta-Elena Cristea & Alexandru Ureche & Nadia Albu, 2024. "Accountants' Competencies for Sustainability Reporting: An Exploratory Study," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 23(2), pages 446-460, June.
- Feten Arfaoui-Masmoudi & Sourour Hazami-Ammar, 2024. "Introduction for The Special Section On "Inclusive, Circular, And Technological Transformations in Financial Accounting: Challenges and Opportunities for Organizations and Stakeholders"," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 23(3), pages 474-482, September.
- Amel Chatti & Salma Dammak Ayadi & Maher Jeriji, 2024. "IPSAS Adoption in African Countries: Talking or Walking the Talk," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 23(3), pages 530-550, September.
- Hejer Khaldi & Feten Hamama, 2024. "Value Relevance of Accounting Information in Uncertain Economic Policy Context: Evidence from Tunisia," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 23(3), pages 570-595, September.
- Catalin Mos, 2024. "Uncertainty, Financial Reporting Quality and Accounting Enforcement: Evidence from The European Union," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 23(3), pages 616-642, September.
- Abdullah Alhadadi, 2024. "Determinants of Audit Report Delay: Further 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. 23(4), pages 668-694, December.
- Kwaku Kyei Gyamerah & Sylvia Agyeman Addai & Abass Sagoe, 2024. "Antecedents and Consequences of Accounting Information System Utilization: Evidence from Firms in Emerging Markets," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 23(4), pages 695-717, December.
- Abdelaziz Boumakhlouf & Mahmoud Kebieche, 2024. "Comparative Analysis of The Perceived Qualitative Characteristics of Accounting Information Under IFRS. Evidence from Algeria," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 23(4), pages 718-739, December.
- Akhilesh Chandra & Charles F. Malone, 2024. "State of The Dotcom-Era Accounting Information Systems (AIS) Faculty and Implications for The Artificial Intelligence (AI)-Era," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 23(4), pages 740-792, December.
- Denis Adrian Levanti & Aurelia Stefanescu & Ileana Cosmina Pitulice, 2024. "Perception of The Stakeholders of The Romanian Banking System on The Adequacy of Current Accounting Regulation," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 23(4), pages 793-825, December.
- Alexey Litvinenko, 2024. "Using Combined Accrual and Cash Ratio Analysis to Determine Pre-Bankruptcy Status," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 23(4), pages 826-869, December.
- Jinzhi Lu & Pingyang Gao, 2024. "Short, Disclose, and Distort," Papers 2404.07630, arXiv.org.
- Oana-Cristina STOICA & Liliana IONESCU-FELEAGA, 2024. "A Qualitative Approach Regarding the Impact of Digitalization and Automation on the Accounting and Auditing Profession," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 22(176), pages 742-757, October.
- Ovidiu Constantin BUNGET & Alin-Constantin DUMITRESCU & Valentin BURCA & Oana BOGDAN & Mario-Alexandru SOCATIU, 2024. "Comparative Analysis Regarding the Sustainability Reporting Practice in Romania at the Level of Sustainability Reports," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 22(176), pages 769-782, October.
- Laura-Eugenia-Lavinia BARNA, 2024. "ERP Systems - Reliable Tools in Corporate Reporting of Organizations," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 22(176), pages 783-790, October.
- Catalin MOS, 2024. "Economic Policy Uncertainty, Financial Reporting Quality, and Audit Fees: Examining the Role of Industry Characteristics and International Accounting Standards," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 22(176), pages 791-802, October.
- Ghorbani Baravati, Negin & Pourheidari, Omid & Khodamipour, Ahmad, 2024. "Investigating the Impact of Real Earnings Smoothing on the Company\'s Labour Investment Efficiency (in Persian)," The Journal of Planning and Budgeting (٠صلنامه برنامه ریزی و بودجه), Institute for Management and Planning studies, vol. 29(1), pages 105-134, May.
- Ivo Mijoc & Ivana Dropulic & Adriana Galant, 2024. "Analysis Of Skills For The Accounting Manager Profession: The Perspective Of Employers, Accountants And Students In Croatia," Economic Thought and Practice, Department of Economics and Business, University of Dubrovnik, vol. 33(1), pages 271-295, june.
- Michał Comporek & Iryna Shchyrba, 2024. "Assessing The Impact Of The Sars-Cov-2 Pandemic On Earnings Management Behaviour In Poland," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", vol. 10(1).
- Yuliia Klius & Maryna Melnik2 & Denys Fomenko, 2024. "The Role Of The Accounting Aspect Of Innovative Activities Of Regional Enterprises In Ensuring Their Economic Sustainability," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", vol. 10(1).
- Ahmad A. Toumeh & Maha D. Ayoush, 2024. "Does Ethical Leadership Constraint Earnings Management Practices? A Systematic Literature Review and Content Analysis," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 4, pages 130-143.
- Putu Yudha Asteria Putri & Iwan Triyuwono & Bambang Hariadi & Lilik Purwanti, 2024. "Deconstruction of Management Control Systems and the Role of Culture in Traditional Banking Institutions," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 5, pages 25-41.
- Mustapha Jamiu & Norfadzilah Rashid & Ishaq Ahmed Mohammed, 2024. "Do Audit Committee Attributes Impact Firm Performance: Evidence from the Nigerian Stock Exchange," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 7, pages 105-118.
- Ani Stoykova & Mariya Paskaleva, 2024. "The Value Relevance of Accounting Information: Focusing on Bulgaria," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 8, pages 130-148.
- Michael Musov, 2024. "Prof. Trifon Trifonov – Role Model and Outstanding Researcher," Economic Thought journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 1, pages 102-115.
- Xiaosong Zheng & Yilin Chen, 2024. "Optimization of inventory cost control for SMEs in supply chain transformation: A case study and discussion," E&M Economics and Management, Technical University of Liberec, Faculty of Economics, vol. 27(1), pages 87-107, March.
- Guettler, Andre & Naeem, Mahvish & Norden, Lars & Van Doornik, Bernardus, 2024.
"Pre-publication revisions of bank financial statements: A novel way to monitor banks?,"
Journal of Financial Intermediation, Elsevier, vol. 58(C).
- Andre Guettler & Mahvish Naeem & Lars Norden & Bernardus Van Doornik, 2024. "Pre-Publication Revisions of Bank Financial Statements: a novel way to monitor banks?," Working Papers Series 590, Central Bank of Brazil, Research Department.
- Luis Ángel Maza, 2024. "Una reflexión sobre los umbrales cuantitativos en los modelos de depósito de las cuentas anuales y su posible impacto en el tamaño empresarial en España," Occasional Papers 2419, Banco de España.
- Tariq Jassim Mohammad, 2024. "The Informational Importance Provided by the Cash Flow Statement Follows International Standards in Assessing Financial Liquidity," American Journal of Accounting, AJPO, vol. 6(3), pages 19-32.
- Andre Guettler & Mahvish Naeem & Lars Norden & Bernardus F Nazar Van Doornik, 2024. "Pre-publication revisions of bank financial statements: a novel way to monitor banks?," BIS Working Papers 1177, Bank for International Settlements.
- Maryna Kovbatiuk & George Kovbatiuk & Viktoriia Shkliar & Andrii Pietukhov, 2024. "Analysis of the current state of ukraine's foreign trade relations by types of trade flows," Economic Synergy, Higher Educational Institution Academician Yuriy Bugay International Scientific & Technical University, issue 2, pages 85-104.
- Nguyen Thu Nha Trang & Dinh Thi Ngoc Huong & Huynh Dang Ngan Anh, 2024. "The influence of human factors on the quality of accounting information system," HO CHI MINH CITY OPEN UNIVERSITY JOURNAL OF SCIENCE - ECONOMICS AND BUSINESS ADMINISTRATION, HO CHI MINH CITY OPEN UNIVERSITY JOURNAL OF SCIENCE, HO CHI MINH CITY OPEN UNIVERSITY, vol. 14(1), pages 65-75.
- Nguyen Ngoc Hien, 2024. "The effects of real estate business on revenue accounting in Vietnam’s real estate enterprises," HO CHI MINH CITY OPEN UNIVERSITY JOURNAL OF SCIENCE - ECONOMICS AND BUSINESS ADMINISTRATION, HO CHI MINH CITY OPEN UNIVERSITY JOURNAL OF SCIENCE, HO CHI MINH CITY OPEN UNIVERSITY, vol. 14(1), pages 76-83.
- Lam Khanh Tran & Hung Tri Tang & Thien Huu Nguyen, 2024. "The interdisciplinary nature of psychology and accounting: A review and research," HO CHI MINH CITY OPEN UNIVERSITY JOURNAL OF SCIENCE - ECONOMICS AND BUSINESS ADMINISTRATION, HO CHI MINH CITY OPEN UNIVERSITY JOURNAL OF SCIENCE, HO CHI MINH CITY OPEN UNIVERSITY, vol. 14(3), pages 94-108.
- Đặng Anh Tuấn, 2024. "Nhân tố ảnh hưởng đến việc vận dụng phương pháp kiểm toán dựa trên rủi ro," TẠP CHÍ KHOA HỌC ĐẠI HỌC MỞ THÀNH PHỐ HỒ CHÍ MINH - KINH TẾ VÀ QUẢN TRỊ KINH DOANH, HO CHI MINH CITY OPEN UNIVERSITY JOURNAL OF SCIENCE, HO CHI MINH CITY OPEN UNIVERSITY, vol. 19(3), pages 27-36.
- Trương Thành Lộc, 2024. "Tác động của hệ thống hoạch định nhân lực doanh nghiệp đến công tác kế toán tại các doanh nghiệp logistics ở Việt Nam," TẠP CHÍ KHOA HỌC ĐẠI HỌC MỞ THÀNH PHỐ HỒ CHÍ MINH - KINH TẾ VÀ QUẢN TRỊ KINH DOANH, HO CHI MINH CITY OPEN UNIVERSITY JOURNAL OF SCIENCE, HO CHI MINH CITY OPEN UNIVERSITY, vol. 19(5), pages 87-96.
- Waris Ali & Stelios Bekiros & Nazim Hussain & Sana Akbar Khan & Duc Khuong Nguyen, 2024.
"Determinants and consequences of corporate social responsibility disclosure: A survey of extant literature,"
Journal of Economic Surveys, Wiley Blackwell, vol. 38(3), pages 793-822, July.
- Ali, Waris & Bekiros, Stelios & Hussain, Nazim & Khan, Sana Akbar & Nguyen, Duc Khuong, 2023. "Determinants and consequences of corporate social responsibility disclosure: a survey of extant literature," LSE Research Online Documents on Economics 118798, London School of Economics and Political Science, LSE Library.
- Olivier Dessaint & Thierry Foucault & Laurent Fresard, 2024.
"Does Alternative Data Improve Financial Forecasting? The Horizon Effect,"
Journal of Finance, American Finance Association, vol. 79(3), pages 2237-2287, June.
- Foucault, Thierry & Frésard, Laurent, 2021. "Does Alternative Data Improve Financial Forecasting? The Horizon Effect," CEPR Discussion Papers 15786, C.E.P.R. Discussion Papers.
- NELEA Chirilov, 2024. "Perfectioning Of Analysis Of The Earnings Per Share Intended For Fundamenting Economic Decisions," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 76(1), pages 76-84, March.
- Проф. Д-Р Фаня А. Филипова, 2024. "Обучението По Професионална Етика В Счетоводството И Одита: Проблеми За Решаване," ICPA Articles, Institute of Certified Public Accountants, vol. 2024(1), pages 1-17.
- Доц. Д-Р Любомир Тодоров, 2024. "Методологични И Практикоприложни Особености При Анализа На Динамиката На Печалбата И Растежа На Бизнеса," ICPA Articles, Institute of Certified Public Accountants, vol. 2024(3), pages 1-16.
- Biondi Yuri, 2024. "Accounting and Finance: Complementarity and Divergence," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 14(3), pages 329-337.
- Fukui Yoshitaka, 2024. "Introduction: Who Are Residual Claimants on a Company’s Net Assets?," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 14(3), pages 369-372.
- Wang Huan, 2024. "Media Tone and Earnings Management before the Earnings Announcement: Evidence from China," Economics - The Open-Access, Open-Assessment Journal, De Gruyter, vol. 18(1), pages 1-23.
- Janja Brendel & Cai Chen & Thomas Keusch & Zacharias Sautner, 2024. "The Value of NGOs in ESG," Swiss Finance Institute Research Paper Series 24-35, Swiss Finance Institute.
- Siagan, Valentine, 2024. "Gender Balance to The Rescue: Examining The Relationship Between Gender Diversity and Financial Distress in Corporate Settings," Revista Finanzas y Politica Economica, Universidad Católica de Colombia, vol. 16(2), pages 355-374, July.
- Qingyuan Wu & Ke Zheng & Xue Wang, 2024. "Does the Tone of Management Discussion and Analysis Associate with Corporate Debt Expansion? Evidence from A-share Listed Companies," Annals of Economics and Finance, Society for AEF, vol. 25(2), pages 705-739, November.
2023
- 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.
- Eudochia BAJEREAN & Andrei JIZDAN, 2023. "The Improvement Of Accounting And Documentation Of The Goods Sale Through Electronic Settlement Methods," Eastern European Journal for Regional Studies (EEJRS), Center for Studies in European Integration (CSEI), Academy of Economic Studies of Moldova (ASEM), vol. 9(2), pages 156-168, December.
- Liliana LAZARI & Roman VIERU, 2023. "Income Tax: The Relationship Between Accounting And Taxation," Eastern European Journal for Regional Studies (EEJRS), Center for Studies in European Integration (CSEI), Academy of Economic Studies of Moldova (ASEM), vol. 9(2), pages 192-203, December.
- Nicolai JIERI & Violeta CODREAN & Ana Carolina COJOCARU (BĂRBIERU), 2023. "Scientific Approaches To Defining, Regulating And Researching Entity Accounts Receivable," Eastern European Journal for Regional Studies (EEJRS), Center for Studies in European Integration (CSEI), Academy of Economic Studies of Moldova (ASEM), vol. 9(2), pages 53-66, December.
- 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. "Resonances of the Global Sanitary Crisis on the Development of Cloud Accounting. The Impact on the Accounting and Tax Fields (II)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 4(11), pages 1-7, November.
- Swastika GAYEN & Jaybhushan MAHALLE & Vishwajit HARISH & Taniya MALIK, 2023. "Beyond the Balance Sheet: Dissecting the Impact of WCM on Profitability in India’s Business Arena," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 4(11), pages 66-76, November.
- Ileana Cosmina PITULICE & Aurelia ȘTEFĂNESCU, 2023. "Revaluation of Tangible Fixed Assets in the Public Sector. Accounting Concepts and Practices," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 4(11), pages 8-18, November.
- 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 (II),"
CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 4(6), pages 30-36, June.
- 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 (I),"
CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 4(5), pages 48-55, May.
- 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.
- Andreea Gabriela Tănase & Daniela Șerban & Cosmin-Octavian Dobrin & Viorel - Costin Banța, 2023. "The Impact Of Intelligent Technologies In The Context Of Industry 4.0 On The Production Processes Found In The Automotive Industry. A Case Study Of Investment," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(51), pages 68-74, August.
- 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.
- Adrian ISIP, 2023. "Ï»¿The Choices Made By Large Companies For Sourcing Of Accounting Services: Advantages And Disadvantages," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(25), pages 1-10.
- Andreea CORDOS (M. LABADITIS) & Adriana TIRON-TUDOR, 2023. "Ï»¿A Status Quo On The Literature Of Disruptive Technologies In Accounting - Implications For Adoption Decision," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(25), pages 1-11.
- Marian SOCOLIUC & Iulia-Maria ŢÎGÄ‚NAÅž, 2023. "Ï»¿Econometric Model For Testing The Perception Of Professional Accountants In Suceava County Regarding To The Digitisation Of The Profession," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(25), pages 1-12.
- Widad-Atena FARAGALLA, 2023. "Why The Exodus Of Women At The Very High Level Of Accounting Professional Organizations?," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(25), pages 1-15.
- ZANELLATO Gianluca, 2023. "Accounting Profession And Sustainable Development Goals Debates," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(25), pages 1-18.
- 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.
- NingShan Hao & Voicu D. Dragomir & Oana Marina Radu, 2023. "Effects on Corporate Stakeholders and Limitations of The Implementation of The Non-Financial Reporting Directive (2014/95/EU)," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 22(4), pages 609-630, December.
- Adrian Isip, 2023. "Emphasizing the Rising Importance of Digital Technologies for Delivery of Accounting Services," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 22(4), pages 657-692, December.
- Daesung Ha, 2023. "Information Technology Capability and Firm Performance: A Longitudinal Study," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 22(4), pages 693-722, December.
- Deshani C. Hettiarachchi, 2023. "Effects of Non-Financial Performance Management and Risk Disclosures on Not-For-Profit Financial Vulnerability: Evidence from The Australian Aged Care Not-For-Profit Sector," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 22(4), pages 723-745, December.
- 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.
- Robert Claudiu HELLVIG, 2023. "Cybersecurity And Macroeconomic Vulnerabilities," Internal Auditing and Risk Management, Athenaeum University of Bucharest, vol. 67(2), pages 20-27, May.
- Adrian NICOLAU, 2023. "The Impact Of Ai On Internal Audit And Accounting Practices," Internal Auditing and Risk Management, Athenaeum University of Bucharest, vol. 67(2), pages 38-56, May.
- Maria-Madalina BOGEANU-POPA & Mariana MAN, 2023. "Integrated Reporting - Part Of The Business Strategy. A Theoretical-Methodological Approach," Internal Auditing and Risk Management, Athenaeum University of Bucharest, vol. 67(2), pages 62-71, May.
- Anca Alexandra PANTAZI & Larisa Roxana MANEA, 2023. "Information Base Accounting Expertise In Managerial Activity," Internal Auditing and Risk Management, Athenaeum University of Bucharest, vol. 67(2), pages 9-11, May.
- Ivana Pajkovic, 2023. "Analysis Of The Use And Usefulness Of Public Sector Entities Reports In The Republic Of Croatia," Economic Thought and Practice, Department of Economics and Business, University of Dubrovnik, vol. 32(1), pages 195-218, june.
- Slavko Sodan & Ivana Perica & Stipe Curkovic, 2023. "Agency Conflicts And Financial Reporting Quality," Economic Thought and Practice, Department of Economics and Business, University of Dubrovnik, vol. 32(2), pages 495-509, december.
- Efian Rohmah Hidayati & Redy Herinanto Albertus, 2023. "Effect Of Current Ratio, Debt To Equity Ratio And Total Asset Turnover On Stock Prices In The Sector Industries Registered On Bei 2020-2021 Period," SMBJ: Strategic Management Business Journal, UPMI Management, vol. 3(02).
- Efian Rohmah Hidayati & Redy Herinanto Albertus, 2023. "Effect Of Current Ratio, Debt To Equity Ratio And Total Asset Turnover On Stock Prices In The Sector Industries Registered On Bei 2020-2021 Period," SMBJ: Strategic Management Business Journal, UPMI Management, vol. 3(02), pages 234-243.
- 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.
- Slavi Genov, 2023. "Lessees’ Right-Of-Use Assets – Concepts, Requirements and Practices," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 8, pages 123-141.
- 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.
- Vojislav Sekerez, 2023. "Specifični Problemi Vrednovanja Učešća U Pridruženim Preduzećima I Zajedničkim Poduhvatima," Ekonomske ideje i praksa, Faculty of Economics and Business, University of Belgrade, issue 51, pages 33-46, December.
- 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,"
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- 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.
- 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.
- Lam Thi My Yen & Le Van Tung, 2023. "Impact of knowledge sharing on public sector accounting innovation performance in Vietnam," HO CHI MINH CITY OPEN UNIVERSITY JOURNAL OF SCIENCE - ECONOMICS AND BUSINESS ADMINISTRATION, HO CHI MINH CITY OPEN UNIVERSITY JOURNAL OF SCIENCE, HO CHI MINH CITY OPEN UNIVERSITY, vol. 13(1), pages 135-155.
- Cao Thị Miêu Thùy & Trịnh Quốc Trung & Nguyễn Vĩnh Khương & Nguyễn Thanh Liêm, 2023. "Công bố thông tin trách nhiệm xã hội của doanh nghiệp và bất cân xứng thông tin: Bằng chứng thực nghiệm tại Việt Nam," TẠP CHÍ KHOA HỌC ĐẠI HỌC MỞ THÀNH PHỐ HỒ CHÍ MINH - KINH TẾ VÀ QUẢN TRỊ KINH DOANH, HO CHI MINH CITY OPEN UNIVERSITY JOURNAL OF SCIENCE, HO CHI MINH CITY OPEN UNIVERSITY, vol. 18(2), pages 55-65.
- 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.
- MOROȘAN Adrian & GEMENEL Ioana & MARINA Alexandra-Gabriela, 2023. "Integrated Reporting - A Romanian Perspective," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 75(3), pages 57-69, October.
- BOGOSLOV Ioana Andreea & MARINA Alexandra-Gabriela, 2023. "The Accounting Profession Under The Influence Of Digitalization - Premises Of The Intelligent Future," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 75(4), pages 20-28, December.
- POLLIFRONI Massimo & IOANA Adrian & POLLIFRONI Francesco, 2023. "The Concept Of Standard Cost Identifiable As A Driver Of Conjunction Between Public Accounting And Public Management," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 75(4), pages 66-73, December.
- Докт. Милена Миткова, 2023. "Внедряване На Дигитални Инструменти И Иновации В Счетоводната Практика – Възможности И Перспективи," ICPA Articles, Institute of Certified Public Accountants, vol. 2023(3), pages 1-13.
- 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.
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"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.
- Yuri Biondi, 2023. "Corporate Control and Exceptions to Minimum Corporate Taxation: A Step Toward Fairness or Financialisation?," Post-Print hal-03902527, HAL.
- Ana-Maria ANDREI & Adriana HORAICU & Marilena ZUCA, 2023. "The Link Between Accounting Analysis And Sustainable Development," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 8(1), pages 14-26.
- Adriana HORAICU & Ana-Maria ANDREI & Laura-Andreea IAMANDACHE (FLOREA) & Victor MUNTEANU, 2023. "Non-Financial Reporting A Strategic Element In The Development Of Economic Entities," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 8(2), pages 37-48.
- Nelu MOCANU, 2023. "Factor Analysis Of Firm-Level Profit," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 8(2), pages 65-74.
- Corina DUCU, 2023. "Accounting Of Events And Transactions Regarding The Share Capital," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 8(2), pages 91-96.
- Cristina Aurora BUNEA-BONTAS, 2023. "Operating Budget – Theory And Practice," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 8(3), pages 22-27.
- Viorica UNGUREANU, 2023. "Accounting For Innovations In Venture Capital Activity Proposed For The Republic Of Moldova," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 8(3), pages 6-16.
- Eveyn OHIDOA-TOUWA, 2023. "Accrual Anomaly: A Conceptual Perspective," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 8(4), pages 54-64.
- Laura Eugenia Barna, 2023. "The Use Of Erp Systems In The Context Of The Covid-19 Pandemic," Management Strategies Journal, Constantin Brancoveanu University, vol. 59(1), pages 14-20.
- Angelica Bratu, 2023. "Guverna?A Corporativa La Nivelul Municipiului Braila," Management Strategies Journal, Constantin Brancoveanu University, vol. 59(1), pages 21-28.
- Alina - Gabriela Mares & Raluca - Andreea Stoica, 2023. "The Importance Of Money Laundering Risk Assessment As Part Of Accounting Operations," Management Strategies Journal, Constantin Brancoveanu University, vol. 59(1), pages 66-71.
- Raluca Andreea Stoica, 2023. "The Role Of Cloud Accounting In Economic Development Of Emerging Countries," Management Strategies Journal, Constantin Brancoveanu University, vol. 59(1), pages 94-102.
- Drd Andreea-Cristina Savu & Cristina Gabriela Vasciuc Sandulescu, 2023. "The Contribution Of Artificial Intelligence To Future Accounting," Management Strategies Journal, Constantin Brancoveanu University, vol. 60(2), pages 204-210.
- 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.
- Ramzi Benkraiem & Sabri Boubaker & Imen Derouiche & Emilios Galariotis, 2023. "Excess Control Rights, Multiple Large Shareholders, and Corporate Cash Holding Behavior," Post-Print hal-04102447, HAL.
- 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.
- 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.
- Dessaint, Olivier & Foucault, Thierry & Frésard, Laurent, 2022. "The Horizon of Investors' Information and Corporate Investment," HEC Research Papers Series 1462, HEC Paris.
- 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.
- Rincón Soto, Carlos Augusto & Molina Mora, Francisco Ricardo & Solano Rodríguez, Omar Javier & Lemos De la Cruz, Jorge Eduardo, 2023. "Discusión sobre el espacio didáctico del laboratorio contable en la educación superior," Revista Tendencias, Universidad de Narino, vol. 24(2), pages 143-169, July.
- Choné, Philippe & Linnemer, Laurent, 2023. "Misspecified profit functions and full-cost pricing," CEPR Discussion Papers 18240, C.E.P.R. Discussion Papers.
- 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," CEPR Discussion Papers 18623, C.E.P.R. Discussion Papers.
- 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.
- 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.
- Terrance Jalbert & Jonathan D. Stewart, 2023. "Time Value Of Money Teaching Tool Extensions: The Inclusion Of Growing Annuities," Business Education and Accreditation, The Institute for Business and Finance Research, vol. 15(1), pages 51-67.
- Burak Dolar, 2023. "Did U.S. Banks Manage Their Earnings In The Aftermath Of The 2007-2009 Financial Crisis? Evidence From The Post-Crisis Housing Market," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, vol. 17(1), pages 1-12.
- Hsiang-Tsai Chiang & Cheng-Chun Chao & Tzu-Yu Ou, 2023. "The Impact Of Board Composition And Ownership Structure On Innovation Performance: An Empirical Study In Taiwan’S Electronics Industry," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, vol. 17(1), pages 13-34.
- Yahn-Shir Chen & Kui-Ying Lin, 2023. "Size, Performance And Alliance: An Examination Of Market Segmentation And Market Structure," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, vol. 17(1), pages 71-92.
- Terrance Jalbert & Jonathan D. Stewart, 2023.
"A Comprehensive Retirement Financial Planning Tool Una Herramienta Integral De Planificacion Financiera Para La Jubilacion,"
Revista Global de Negocios, The Institute for Business and Finance Research, vol. 14(1), pages 13-44.
- Terrance Jalbert & Jonathan D. Stewart, 2023. "A Comprehensive Retirement Financial Planning Tool Una Herramienta Integral De Planificacion Financiera Para La Jubilacion," Revista Global de Negocios, The Institute for Business and Finance Research, vol. 11(1), pages 13-44.
- Terrance Jalbert & Jonathan D. Stewart, 2023.
"A Comprehensive Retirement Financial Planning Tool Una Herramienta Integral De Planificacion Financiera Para La Jubilacion,"
Revista Global de Negocios, The Institute for Business and Finance Research, vol. 11(1), pages 13-44.
- Terrance Jalbert & Jonathan D. Stewart, 2023. "A Comprehensive Retirement Financial Planning Tool Una Herramienta Integral De Planificacion Financiera Para La Jubilacion," Revista Global de Negocios, The Institute for Business and Finance Research, vol. 14(1), pages 13-44.
- Terrance Jalbert & Jonathan D. Stewart, 2023. "Time Value Of Money Teaching Tool Extensions: The Inclusion Of Growing Annuities Valor Temporal Del Dinero Extensiones De Las Herramientas De Ensenanza: La Inclusion De Las Anualidades Crecientes," Revista Internacional Administracion & Finanzas, The Institute for Business and Finance Research, vol. 16(1), pages 35-53.
- Viviana Lambreton Torres, 2023. "Predicción del fracaso empresarial utilizando métricas de flujo de efectivo," Remef - Revista Mexicana de Economía y Finanzas Nueva Época REMEF (The Mexican Journal of Economics and Finance), Instituto Mexicano de Ejecutivos de Finanzas, IMEF, vol. 18(3), pages 1-22, Julio - S.
- Elena Loredana DINU & Veronica GROSU, 2023. "Capitalizing on financial and non-financial information in substantiating the decisions," Romanian Journal of Economics, Institute of National Economy, vol. 56(1(65)), pages 151-166, July.
- Delis, Fotios & Delis, Manthos & Laeven, Luc & Ongena, Steven, 2022.
"Global Evidence on Profit Shifting Within Firms and Across Time,"
CEPR Discussion Papers
16615, C.E.P.R. Discussion Papers.
- DELIS Fotis & DELIS Manthos & LAEVEN Luc & ONGENA Steven, 2023. "Global Evidence on Profit Shifting Within Firms and Across Time," JRC Working Papers on Taxation & Structural Reforms 2023-12, Joint Research Centre.
- 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.
- 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.
- Howard H. Cochran & Bradley D. Childs, 2023. "Economic Freedom and the Fiscal Condition of Cities in Tennessee," Atlantic Economic Journal, Springer;International Atlantic Economic Society, vol. 51(4), pages 315-317, December.
- 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.
- Xinyi CAO & Norio SAWABE, 2023. "Does excess employment affect the relative performance evaluation usage in CEO turnover?Evidence from Chinese listed firms," Discussion papers e-23-006, Graduate School of Economics , Kyoto University.
- Erika Besusparienė & Vesa A. Niskanen, 2023. "Fuzzy Model for Detection of Fraudulent Financial Statements: A Case Study of Lithuanian Micro and Small Enterprises," European Journal of Business Science and Technology, Mendel University in Brno, Faculty of Business and Economics, vol. 9(2), pages 165-185.
- Alwan Sri Kustono & Rochman Effendi & Anggun Ayu Wangi, 2023. "Learning Outcomes Achievement of Management Accounting Course," European Journal of Business Science and Technology, Mendel University in Brno, Faculty of Business and Economics, vol. 9(2), pages 266-281.
- 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, 2024.
"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.
- 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.
- Pietro Bonetti & Christian Leuz & Giovanna Michelon, 2023.
"Internalizing Externalities through Public Pressure: Transparency Regulation for Fracking, Drilling Activity and Water Quality,"
NBER Working Papers
30842, National Bureau of Economic Research, Inc.
- Bonetti, Pietro & Leuz, Christian & Michelon, Giovanna, 2024. "Internalizing externalities through public pressure: Transparency regulation for fracking, drilling activity and water quality," CFS Working Paper Series 722, Center for Financial Studies (CFS).
- Cong, Lin William & George, Nathan Darden & Wang, Guojun, 2023.
"RIM-based value premium and factor pricing using value-price divergence,"
Journal of Banking & Finance, Elsevier, vol. 149(C).
- 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, 2024.
"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.
- 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.
- Snejana Bacheva & Daniela Feschiyan & Roumiana Pozharevska & Kameliya Savova, 2023. "Accounting Education in France," Godishnik na UNSS, University of National and World Economy, Sofia, Bulgaria, issue 2, pages 57-73, December.
- Michael Musov, 2023. "Relevant and Quasi-Relevant Management Accounting Information," Godishnik na UNSS, University of National and World Economy, Sofia, Bulgaria, issue 2, pages 75-93, December.
- 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.
- Gergana Nikolova, 2023. "About Personalized Education in Accounting Subjects in Higher Education Institutions," Ikonomiceski i Sotsialni Alternativi, University of National and World Economy, Sofia, Bulgaria, issue 4, pages 95-123, December.
- 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.
- Snejana Bacheva & Rumiana Pozharevska, 2023. "Sustainability Disclosure in Financial Statements - Regulations and Issues," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 5, pages 11-31, December.
- 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).
- Réka Melinda TÖRÖK, 2023. "A Matching Analysis Of Esg Information Disclosed In Sustainability And Financial Reports Of High-Polluting Companies From The Oil Industry," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 32(2), pages 127-135, December.
- Dorotheea-Beatrice-Ruxandra CHIOSEA & Camelia-Daniela HAÈšEGAN, 2023. "Prediction Of Financial Distress Based On Accounting Information," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 32(2), pages 136-144, December.
- Veronica MÃŽÈšA & Mariana MAN, 2023. "Digital Skills €“ An Asset For Future Accounting Professionals. Analysis Of Romania’S Positioning Within The Eu Member States," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 32(2), pages 145-158, December.
- Diana-Elisabeta MATICA & Roxana-Florina MOTOCA & Andreea-Florina STURZ & Sorina MOCIAR COROIU, 2023. "Exploring The Digital Landscape: Student Perspectives On The Future Of Accounting," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 32(2), pages 159-168, December.
- Daniela CIONCA & Luminiţa RUS & Victoria BOGDAN, 2023. "Factors Influencing The Accounting Information Reporting Of Non-Profit Organizations – A Theoretical Approach," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 32(1), pages 323-337, July.
- Cristina Mihaela IONESCU (HARALAMBIE) & George Alin HARALAMBIE, 2023. "The Influence Of Economic And Financial Indicators In The Assessment Of Economic Performance," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 32(1), pages 363-377, July.
- Andreea IURAȘ & Dorina-Nicoleta POPA & Natalia Ioana FOLTEAN, 2023. "Business Valuation And Esg Factors – An Integrated Approach," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 32(1), pages 378-390, July.
- 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.
- Feng Gao & Xue Wang & Benda Yin, 2023. "The Benefits of Trade Secret Legal Protection: Evidence from Firms’ Cost Structure Decisions," The Journal of Law, Economics, and Organization, Oxford University Press, vol. 39(3), pages 847-875.
- Ilona Babenko & Benjamin Bennett & John M Bizjak & Jeffrey L Coles & Jason J Sandvik, 2023. "Clawback Provisions and Firm Risk," The Review of Corporate Finance Studies, Society for Financial Studies, vol. 12(2), pages 191-239.
- Yen-Cheng Chang & Alexander Ljungqvist & Kevin Tseng, 2023.
"Do Corporate Disclosures Constrain Strategic Analyst Behavior?,"
The Review of Financial Studies, Society for Financial Studies, vol. 36(8), pages 3163-3212.
- Ljungqvist, Alexander & Chang, Yen-Cheng & Tseng, Kevin, 2020. "Do corporate disclosures constrain strategic analyst behavior?," CEPR Discussion Papers 14678, C.E.P.R. Discussion Papers.
- 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.
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- Georgiana Burlacu & Ioan-Bogdan Robu, 2023. "The Influence of Covid-19 Pandemy on Financial Fraud Risk Assessment," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 640-651, December.
- Ana-Carolina Cojocaru & Nicolai Jieri & Nicoleta Asalos, 2023. "Current Research Trends in IFRS 15 Revenue from Contracts with Customers: a Comprehensive Review," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 670-678, December.
- Lilia Grigoroi & Cristina Mihaela Lazar & Svetlana Mihaila, 2023. "Relevance Versus Irrelevance of Scientific Research Skills to the Practice of the Accounting Profession," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 707-717, December.
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- Traian Cristin Nicolae, 2023. "Reflections on Methods of Digital Processing of Very Large Amounts of Accounting Information," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 795-801, December.
- Traian Cristin Nicolae, 2023. "Considerations Regarding Applications of Financial Instruments in Accounting Systems," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 802-809, December.
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- Mircea-Iosif Rus, 2023. "Fiscal Risk in the Activity of a Company," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 861-865, December.
- Mariana Zamfir, 2023. "Analysis of Investment Projects by Discounting Methods," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 877-883, December.
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"What drives bank income smoothing? Evidence from Africa,"
International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 20(3), pages 274-295, September.
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- 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.
- Ozili, Peterson K, 2023. "What drives Bank Income Smoothing? Evidence from Africa," MPRA Paper 116410, University Library of Munich, Germany.
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"Financial statements not required,"
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"Earnings Management for Sustainability: The Surplus Income Model of Sustainable Development,"
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- Gazilas, Emmanouil Taxiarchis, 2023. "Financial Assessment of Greece's Top 10 Energy Enterprises Amid the Covid-19 Pandemic," MPRA Paper 121312, University Library of Munich, Germany.
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"Is accounting keeping pace with digitalization?,"
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- Tasneem Mustun & Effiezal Aswadi Abdul Wahab, 2023. "Political connections, board ethnicity and value relevance in Mauritius," Asian Review of Accounting, Emerald Group Publishing Limited, vol. 31(5), pages 680-711, May.
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- Zuhair Barhamzaid, 2023. "The role of accounting regulation on good news recognition and conditional conservatism: evidence from China’s 2006 accounting regulation," Accounting Research Journal, Emerald Group Publishing Limited, vol. 36(1), pages 92-105, January.
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- Matthew Starliper, 2023. "The impact of tone management on investor judgments: evidence from ICFR reports," Accounting Research Journal, Emerald Group Publishing Limited, vol. 36(1), pages 77-91, January.
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Contemporary Studies in Economic and Financial Analysis, in: Smart Analytics, Artificial Intelligence and Sustainable Performance Management in a Global Digitalised Economy, volume 110, pages 145-158,
Emerald Group Publishing Limited.
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- Maria Moraru, 2023. "The Assessment of the Romanian Market Regarding the Potential Adoption of Blockchain," Contemporary Studies in Economic and Financial Analysis, in: Digital Transformation, Strategic Resilience, Cyber Security and Risk Management, volume 111, pages 21-31, Emerald Group Publishing Limited.
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- Swechha Chada & Gopal Varadharajan, 2023. "Earnings quality, institutional investors and corporate cash holdings: evidence from India," International Journal of Managerial Finance, Emerald Group Publishing Limited, vol. 20(1), pages 247-277, March.
- Yuan George Shan & Indrit Troshani & Jimin Wang & Lu Zhang, 2023. "Managerial ownership and financial distress: evidence from the Chinese stock market," International Journal of Managerial Finance, Emerald Group Publishing Limited, vol. 20(1), pages 192-221, May.
- Heba Abou-El-Sood, 2023. "The impact of Covid-19 pandemic on the value relevance of cash flows: evidence from banks," International Journal of Emerging Markets, Emerald Group Publishing Limited, vol. 20(1), pages 299-315, April.
- Marko Kureljusic & Jonas Metz, 2023. "The applicability of machine learning algorithms in accounts receivables management," Journal of Applied Accounting Research, Emerald Group Publishing Limited, vol. 24(4), pages 769-786, February.
- Marko Kureljusic & Erik Karger, 2023. "Forecasting in financial accounting with artificial intelligence – A systematic literature review and future research agenda," Journal of Applied Accounting Research, Emerald Group Publishing Limited, vol. 25(1), pages 81-104, May.
- Patrick Velte, 2023. "Ownership structure and corporate tax avoidance: a structured literature review on archival research," Journal of Applied Accounting Research, Emerald Group Publishing Limited, vol. 25(3), pages 696-731, September.
- Yosra Mnif & Oumaima Znazen, 2023. "Value relevance of compliance with IFRS 7: evidence from Canada," Journal of Applied Accounting Research, Emerald Group Publishing Limited, vol. 25(3), pages 668-695, September.
- Henry Jarva & Teresa Zeitler, 2023. "Implications of the COVID-19 pandemic on internal auditing: a field study," Journal of Applied Accounting Research, Emerald Group Publishing Limited, vol. 25(2), pages 355-370, July.
- Fernando Ruiz-Lamas & David Peón, 2023. "Back to goodwill amortisation: impact of the 2016 Spanish regulation on the mispricing of listed firms," Journal of Applied Accounting Research, Emerald Group Publishing Limited, vol. 25(5), pages 1038-1059, December.
- Chui Zi Ong & Rasidah Mohd-Rashid & Ayesha Anwar & Waqas Mehmood, 2023. "Earnings forecast disclosures and oversubscription rates of fixed-price initial public offerings (IPOs): the case of Malaysia," Journal of Asian Business and Economic Studies, Emerald Group Publishing Limited, vol. 30(4), pages 270-282, June.
- Tamanna Dalwai, 2023. "Impact of economic policy uncertainty on financial flexibility before and during the COVID-19 pandemic," Journal of Asian Business and Economic Studies, Emerald Group Publishing Limited, vol. 30(4), pages 283-295, August.
- Tatiana Garanina, 2023. "CSR disclosure and state ownership: implications for earnings management and market value," Journal of Accounting in Emerging Economies, Emerald Group Publishing Limited, vol. 14(3), pages 513-547, June.
- Rupjyoti Saha, 2023. "Corporate governance, voluntary disclosure and firm valuation relationship: evidence from top listed Indian firms," Journal of Accounting in Emerging Economies, Emerald Group Publishing Limited, vol. 14(1), pages 187-219, March.
- Eduardo da Silva Flores & Joelson Oliveira Sampaio & Aziz Xavier Beiruth & Talles Vianna Brugni, 2023. "Earnings management during the COVID-19 crisis: evidence from the Brazilian and American capital markets," Journal of Accounting in Emerging Economies, Emerald Group Publishing Limited, vol. 13(4), pages 760-783, January.
- Md Khokan Bepari & Shamsun Nahar & Abu Taher Mollik & Mohammad Istiaq Azim, 2023. "Content characteristics of key audit matters reported by auditors in Bangladesh and their implications for audit quality," Journal of Accounting in Emerging Economies, Emerald Group Publishing Limited, vol. 14(4), pages 855-885, September.
- Pamela Fae Kent & Richard Kent & Michael Killey, 2023. "Analysts’ perceptions of cash flow reporting: earnings reliability, confidence and implications for evaluating firm performance," Journal of Accounting Literature, Emerald Group Publishing Limited, vol. 46(3), pages 446-479, September.
- June Cao, 2023. "The nested and spillover effects of institutional environment on reporting standard convergence: a multilevel approach and an agglomeration economy perspective," Journal of Accounting Literature, Emerald Group Publishing Limited, vol. 45(3), pages 581-615, May.
- Rajeev R. Bhattacharya & Mahendra R. Gupta, 2023. "Diligence, objectivity, quality and accuracy," Journal of Accounting Literature, Emerald Group Publishing Limited, vol. 47(1), pages 1-30, November.
- Florian Philipp Federsel & Rolf Uwe Fülbier & Jan Seitz, 2023. "Research-practice gap in accounting journals? A topic modeling approach," Journal of Accounting Literature, Emerald Group Publishing Limited, vol. 46(3), pages 368-400, August.
- David John Gilchrist & Dane Etheridge & Zhangxin (Frank) Liu, 2023. "Managing government commissioning and philanthropic expectations: earnings management in Australian nonprofit disability service providers," Journal of Accounting Literature, Emerald Group Publishing Limited, vol. 46(2), pages 200-213, May.
- Domenico Campa & Alberto Quagli & Paola Ramassa, 2023. "The roles and interplay of enforcers and auditors in the context of accounting fraud: a review of the accounting literature," Journal of Accounting Literature, Emerald Group Publishing Limited, vol. 47(5), pages 151-183, November.
- Cynthia Weiyi Cai, 2023. "A real effect across time: disclosure quality, cost of capital and profitability," Journal of Accounting Literature, Emerald Group Publishing Limited, vol. 45(1), pages 154-189, January.
- Lijun Lei & Yan Luo, 2023. "Aggregate economic policy uncertainty and corporate political contribution disclosure," Journal of Accounting Literature, Emerald Group Publishing Limited, vol. 46(2), pages 170-199, June.
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- Emmanuel C. Mamatzakis & Lorenzo Neri & Antonella Russo, 2023. "Do cultural differences affect the quality of financial reporting in the EU? An analysis of Western EU countriesvis a visEastern EU countries," Journal of Accounting & Organizational Change, Emerald Group Publishing Limited, vol. 20(2), pages 248-275, June.
- Md. Khokan Bepari & Shamsun Nahar & Mohammad Istiaq Azim & Abu Taher Mollik, 2023. "It is a balancing act: understanding the key audit matters disclosure in the context of a developing country," Journal of Accounting & Organizational Change, Emerald Group Publishing Limited, vol. 20(3), pages 459-485, August.
- Basil Tucker & Lee D. Parker & Glennda E.M. Scully, 2023. "Dysfunctional behaviour in university accounting schools: a tale of management control," Journal of Accounting & Organizational Change, Emerald Group Publishing Limited, vol. 20(1), pages 21-57, January.
- Majdi Wael Alkababji, 2023. "The impact of applying the target cost and continuous improvement (Kaizen) on achieving the sustainable competitive advantage of Palestinian industrial companies," Journal of Business and Socio-economic Development, Emerald Group Publishing Limited, vol. 3(4), pages 372-387, April.
- Justin G. Davis & Miguel García-Cestona, 2023. "Institutional ownership, earnings management and earnings surprises: evidence from 39 years of U.S. data," Journal of Economics, Finance and Administrative Science, Emerald Group Publishing Limited, vol. 28(56), pages 218-236, November.
- Jurica Lucyanda & Mahfud Sholihin, 2023. "The effect of gender and code of ethics on budgetary slack ethical judgment: experimental evidence from Indonesia," Journal of Economics, Finance and Administrative Science, Emerald Group Publishing Limited, vol. 28(56), pages 273-286, May.
- Emmanouil G. Chalampalakis & Ioannis Dokas & Eleftherios Spyromitros, 2023. "The effect of NPLs management in the PIIGS banking efficiency: an approach using non-parametric partial order-m frontiers," Journal of Economic Studies, Emerald Group Publishing Limited, vol. 51(3), pages 692-711, August.
- Hiep Ngoc Luu & Phuong-Tra Vu & Dung Thuy Thi Nguyen & Thinh Gia Hoang, 2023. "The impact of tighter banking regulation on bank loan loss provisioning: empirical evidence from a quasi-natural experiment," Journal of Financial Regulation and Compliance, Emerald Group Publishing Limited, vol. 31(5), pages 696-713, July.
- Akmalia Mohamad Ariff & Norakma Abd Majid & Khairul Anuar Kamarudin & Ahmad Firdhauz Zainul Abidin & Siti Nurain Muhmad, 2023. "Corporate ESG performance, Shariah-compliant status and cash holdings," Journal of Islamic Accounting and Business Research, Emerald Group Publishing Limited, vol. 15(3), pages 534-552, April.
- Othar Kordsachia & Alexander Bassen & Christian Fieberg & Katharina Wolters, 2023. "Market perceptions on the role of female leadership in adapting to climate change," Journal of Risk Finance, Emerald Group Publishing Limited, vol. 24(4), pages 424-448, May.
- Bin Li & Zhao Qizi & Yasir Shahab & Xun Wu & Collins G. Ntim, 2023. "High-speed rail network and earnings management techniques usage trade-off: the moderating effects of governance and religion," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 39(1), pages 26-49, November.
- Jihad Al-Okaily, 2023. "Governing anti-corruption and perceived auditor independence," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 38(5), pages 710-730, April.
- Seunghee Yang & Wonsuk Ha, 2023. "Knowledge sharing via common auditors: evidence from corporate R&D investment," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 38(5), pages 659-684, March.
- Dahlia Robinson & Thomas Smith & James Devin Whitworth & Yiyang Zhang, 2023. "Earnings string breaks, accounting litigation risk and audit fees," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 38(7), pages 1024-1052, August.
- Saeed Rabea Baatwah & Ali Ali Al-Ansi & Ehsan Saleh Almoataz & Zalailah Salleh, 2023. "Self-efficacy, remote audit proficiency, effort, and performance in the COVID-19 crisis: an auditor’s perspective," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 38(6), pages 832-862, May.
- Géraldine Broye & Pauline Johannes, 2023. "The desire of prestigious audit committee chairs: what are the benefits for financial reporting quality?," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 38(6), pages 733-757, March.
- Seung Uk Choi & Hyung Jong Na & Kun Chang Lee, 2023. "Does explanatory language convey the auditor’s perceived audit risk? A study using a novel big data analysis metric," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 38(6), pages 783-812, April.
- Merve Acar & Utku Şendurur, 2023. "What affects auditor choice in emerging markets? New evidence on the role of cultural distance," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 38(7), pages 1082-1111, August.
- Suresh Ramachandra & Asheq Rahman, 2023. "Social distinctions of directors and firm performance," Pacific Accounting Review, Emerald Group Publishing Limited, vol. 35(3), pages 477-503, April.
- Andrew Dymock & Peter Wells & Brett Govendir, 2023. "Should asset impairments be included in earnings when evaluating stewardship by management?," Pacific Accounting Review, Emerald Group Publishing Limited, vol. 35(5), pages 863-880, October.
- Nguyen Vinh Khuong & Nguyen Thanh Liem & Le Huu Tuan Anh & Bui Thi Ngan Dung, 2023. "Related party transactions, accrual-based earnings management and real activities earnings management in emerging market," Pacific Accounting Review, Emerald Group Publishing Limited, vol. 36(1), pages 60-76, November.
- Ben Le & Nischala Reddy & Paula Hearn Moore, 2023. "Earnings management, market liquidity and capital access of seasoned equity firms in a transition economy," Pacific Accounting Review, Emerald Group Publishing Limited, vol. 35(5), pages 800-838, July.
- Tamanna Dalwai & Syeeda Shafiya Mohammadi & Elma Satrovic, 2023. "Intellectual capital efficiency, institutional ownership and cash holdings: a cross-country study," Review of Accounting and Finance, Emerald Group Publishing Limited, vol. 23(1), pages 104-129, November.
- Jiabing Lv & Yong Ye & Runmei Luo, 2023. "The power of minority shareholders: evidence from voting on the related party transaction proposals in China," Review of Accounting and Finance, Emerald Group Publishing Limited, vol. 22(2), pages 157-176, January.
- Theodoros Kounadeas, 2023. "The Effectiveness of Digital Payments in Tackling Tax Evasion in Greece," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(2), pages 3-21.
- Mohamed Aymen Ben Moussa & Amira El Feidi, 2023. "The Impact of Leverage on Financial Performance of Tunisian Quoted Firms," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(4), pages 101-116.
- Malgorzata Anna Wegrzynska & Lidia Bednarek & Katarzyna Bosacka- Koltun, 2023. "Are the Financial Results of Selected Companies Listed on the Warsaw Stock Exchange Related to Non-Financial Information Presented in CSR Reports?," European Research Studies Journal, European Research Studies Journal, vol. 0(1), pages 40-56.
- Kelly Gatt & Francis Debono & Peter. J. Baldacchino, 2023. "Factors Determining Accountancy Students’ Academic Performance in Malta: A Research Study," European Research Studies Journal, European Research Studies Journal, vol. 0(2), pages 827-866.
- Zaneta Kielanowicz & Tomasz Wnuk-Pel, 2023. "Financial Processes Automations’ Impact on the Work of Management Accountants," European Research Studies Journal, European Research Studies Journal, vol. 0(3), pages 297-313.
- Zaneta Kielanowicz & Tomasz Wnuk-Pel, 2023. "Financial Processes Automations’ Impact on the Work of Management Accountants," European Research Studies Journal, European Research Studies Journal, vol. 0(3), pages 61-77.
- Joshua Onome Imoniana & Daniel Carlos Nava Filho & Edgard Bruno Cornacchione & Luciane Reginato & Cristiane Benetti, 2023. "Impact of Technological Advancements on Auditing of Financial Statements," European Research Studies Journal, European Research Studies Journal, vol. 0(4), pages 131-159.
- Sehwa Kim & Seil Kim & Anya V. Kleymenova & Rongchen Li, 2023. "Current Expected Credit Losses (CECL) Standard and Banks' Information Production," Finance and Economics Discussion Series 2023-063, Board of Governors of the Federal Reserve System (U.S.).
- Damiano Cesa Bianchi & Marco Bellucci & Giacomo Manetti & Luca Bagnoli, 2023. "NFTs and business model innovations," Working Papers - Business wp2023_01.rdf, Universita' degli Studi di Firenze, Dipartimento di Scienze per l'Economia e l'Impresa.
- Roxana Daliana Schiop & Mihaiela Joly Mircea, 2023. "Banking institutions and aggregated indicators for financial stability on the Romanian banking market," Journal of Financial Studies, Institute of Financial Studies, vol. 14(8), pages 181-192, June.
- Ioan-Alexandru Dumitrescu & Alin-Ionuț Dorobanțu, 2023. "Analysis of the impact of financial balance indicators on the stock market performance of companies listed on the Bucharest Stock Exchange," Journal of Financial Studies, Institute of Financial Studies, vol. 14(8), pages 72-82, June.
- Marian Socoliuc, 2023. "Tax optimization in Romania from the point of view of accounting professionals in Suceava county," Journal of Financial Studies, Institute of Financial Studies, vol. 15(8), pages 114-131, December.
- Corina Graziella Bâtcă-Dumitru & Cleopatra Șendroiu & Lavinia Denisia Cuc, 2023. "A new challenge in the risk management: sustainability risks," Journal of Financial Studies, Institute of Financial Studies, vol. 15(8), pages 13-28, December.
- Mihaela Ionela Socoliuc, 2023. "The impact of digitalization on the accounting profession in Romania - a quantitative research," Journal of Financial Studies, Institute of Financial Studies, vol. 15(8), pages 132-154, December.
- Liliana Țurcanu & Lilia Grigoroi & Svetlana Mihaila, 2023. "Improving the quality of financial-accounting information by strengthening the financial autonomy of universities," Journal of Financial Studies, Institute of Financial Studies, vol. 15(8), pages 192-204, December.
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- Ramona-Ionela Haraguș & Attila Szora Tamaș & Gabriel Szora, 2023. "Economic Growth or Regress – Scenarios and Bibliometric Analysis on Single Taxation vs. Progressive Taxation," Journal of Financial Studies, Institute of Financial Studies, vol. 15(8), pages 119-131, November.
- Dorotheea Beatrice Ruxandra Chiosea & Camelia-Daniela Hațegan, 2023. "The impact of crisis situations on the financial indicators of Romanian companies," Journal of Financial Studies, Institute of Financial Studies, vol. 15(8), pages 42-61, November.
- Andreea Cordos (Labaditis) & Adriana Tiron-Tudor, 2023. "Employability skills for professional accountants in the midstof Industry 4.0 - a literature review," Journal of Financial Studies, Institute of Financial Studies, vol. 15(8), pages 62-85, November.
- Roxana Daliana Schiop & Mihaiela Joly Mircea, 2023. "Banking institutions and aggregated indicators for financial stability on the Romanian banking market," Journal of Financial Studies, Institute of Financial Studies, vol. 8(14Special), pages 181-192, June.
- Ioan-Alexandru Dumitrescu & Alin-Ionuț Dorobanțu, 2023. "Analysis of the impact of financial balance indicators on the stock market performance of companies listed on the Bucharest Stock Exchange," Journal of Financial Studies, Institute of Financial Studies, vol. 8(14Special), pages 72-82, June.
- Ramona-Ionela Haraguș & Attila Szora Tamaș & Gabriel Szora, 2023. "Economic Growth or Regress – Scenarios and Bibliometric Analysis on Single Taxation vs. Progressive Taxation," Journal of Financial Studies, Institute of Financial Studies, vol. 8(15), pages 119-131, November.
- Dorotheea Beatrice Ruxandra Chiosea & Camelia-Daniela Hațegan, 2023. "The impact of crisis situations on the financial indicators of Romanian companies," Journal of Financial Studies, Institute of Financial Studies, vol. 8(15), pages 42-61, November.
- Andreea Cordos (Labaditis) & Adriana Tiron-Tudor, 2023. "Employability skills for professional accountants in the midstof Industry 4.0 - a literature review," Journal of Financial Studies, Institute of Financial Studies, vol. 8(15), pages 62-85, November.
- Roxana Daliana Schiop & Mihaiela Joly Mircea, 2023. "Banking institutions and aggregated indicators for financial stability on the Romanian banking market," Journal of Financial Studies, Institute of Financial Studies, vol. 8(Special-J), pages 181-192, June.
- Ioan-Alexandru Dumitrescu & Alin-Ionuț Dorobanțu, 2023. "Analysis of the impact of financial balance indicators on the stock market performance of companies listed on the Bucharest Stock Exchange," Journal of Financial Studies, Institute of Financial Studies, vol. 8(Special-J), pages 72-82, June.
- Dmitry A. Gusev, 2023. "Significance and Tasks of Analytical Substantiation of the Choice of Systems of Documentary Support for the Management of Consolidated Groups of Organizations [Значение И Задачи Аналитического Обос," Russian Economic Development, Gaidar Institute for Economic Policy, issue 7, pages 54-61, July.
- Dmitry A. Gusev, 2023. "Значение И Задачи Аналитического Обоснования Выбора Электронных Систем Документационного Обеспечения Управления Консолидированными Группами Организаций," Russian Economic Development (in Russian), Gaidar Institute for Economic Policy, issue 7, pages 54-61, July.
- Golrida Karyawati Purba, 2023. "Is the Earnings Quality of Family Businesses Better Than Non-family Businesses? ," GATR Journals afr226, Global Academy of Training and Research (GATR) Enterprise.
- Khaled Aburisheh, 2023. "Factors Affecting Audit Quality: Evidence from Jordan ," GATR Journals afr227, Global Academy of Training and Research (GATR) Enterprise.
- Ramzi Benkraiem & Sabri Boubaker & Imen Derouiche & Emilios Galariotis, 2023.
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Finance, Presses universitaires de Grenoble, vol. 44(3), pages 47-108.
- Ramzi Benkraiem & Sabri Boubaker & Imen Derouiche & Emilios Galariotis, 2023. "Excess Control Rights, Multiple Large Shareholders, and Corporate Cash Holding Behavior," Post-Print hal-04102447, HAL.
- Rabiâa Sellah, 2023. "Environmental accounting disclosure and its impact on the comprehensive financial performance of economic institutions - A descriptive and analytical study," Post-Print hal-04183404, HAL.
- Khelaifa Rayhana & Metidji Rahim, 2023. "Proposed conceptual model for the application of the attributy Based costing system to rationalize production costs at Algerian economic institutions - applied study at a Cardboard manufacturing plant," Post-Print hal-04183417, HAL.
- Zhang, Huilin & Boubaker, Sabri & Ni, Xiaoran, 2023.
"Creditor rights and real earnings management: Evidence from quasi-natural experiments,"
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- 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.
- Olena Tsiatkovska, 2023. "Evaluation as an Element of the Management of Non-Financial Assets of Public Sector Institutions," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 158-164, September.
- 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.
- Valerii Zhuk & Yuliia Bezdushna & Nataliia Zhuk & Volodymyr Pavlenko, 2023. "Methodology of Expert and Accounting Assessment of Damage and Losses from the War in Ukraine," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 11-25, December.
- Serhii Ostapchuk & Lyudmyla Drymanova & Yulia Baranenko, 2023. "E-Accounting for Wood Products of Forestry in Ukraine: Problems and Ways of Improvement," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 26-38, December.
- Oleksandr Sherstiuk & Tetiana Demianenko, 2023. "Integrated Reporting in the Context of Information Support of Business Analysis," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 39-46, December.
- Yuliia Bila, 2023. "Bioenergy Assets as an Innovative Accounting Object: Definition and Recognition Criteria," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 5-10, December.
- Sherry Fang Li, 2023. "The Incidence Of Expectations Management In The Post-Regulation Fair Disclosure Period," Accounting & Taxation, The Institute for Business and Finance Research, vol. 15(1), pages 105-116.
- Stephanie Monteiro Miller & Aamer Sheikh, 2023. "New Evidence On The Substitution Between Accrual Earnings Management And Real Earnings Management In United States Firms," Accounting & Taxation, The Institute for Business and Finance Research, vol. 15(2), pages 1-14.
- Daniel Acheampong & Chrissann Ruehle & Tanya S. Benford, 2023. "Drivers Of Utility Viability And Sustainability: Do Nonfinancial Performance Measures Make A Difference?," Accounting & Taxation, The Institute for Business and Finance Research, vol. 15(1), pages 1-25.
- Margaret O’Reilly-Allen & Maria H. Sanchez, 2023. "We’Ve Been Cyber-Attacked: A Case Study On Cyber-Security," Accounting & Taxation, The Institute for Business and Finance Research, vol. 15(1), pages 117-127.
- Ashley Gangloff & Karen Schnatterly & Neal M. Snow & Patrick Wheeler & James Whitworth, 2023. "The Role Of Voluntarily Disclosed Information On Crowdfunding Success: Evidence From Kickstarter," Accounting & Taxation, The Institute for Business and Finance Research, vol. 15(2), pages 31-54.
- Sonia B. Dhaliwal & Dua Sohail & Keeley Hafer & Sehar Azam & Bryn Hafer, 2023. "Digitalization Of Tax Administration: A Review Of The Organization For Economic Co-Operation And Development (Oecd) Guidelines," Accounting & Taxation, The Institute for Business and Finance Research, vol. 15(1), pages 55-81.
- Devon Baranek & Nandini Chandar & Sherry Li, 2023. "What Was Lacking At Luckin? A Case Study Of Ethics And Fraud In A U.S. Listed Foreign Company," Accounting & Taxation, The Institute for Business and Finance Research, vol. 15(2), pages 73-89.
- Arianna Spina Pinello & Ernest Lee Puschaver, 2023. "Does Current Expected Credit Loss Accounting Reflect A Best Estimate? Time Series Evidence From Credit Loss Reporting," Accounting & Taxation, The Institute for Business and Finance Research, vol. 15(1), pages 83-103.
- 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.
- Toshiaki Wakabayashi, 2023. "A theory of management control packages and organizational identity," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 34(4), pages 463-488, December.
- Anderson Betti Frare & Ilse Maria Beuren, 2023. "The role of informal controls in a green innovative setting: evidence from Brazilian AgTechs," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 34(4), pages 489-522, December.
- 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.
- Levan Sabauri & Nadezhda Kvatashidze, 2023. "Sustainability reporting issues," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 11(2), pages 282-289, December.
- Jana Ladvenicová & Iveta Košovská & Monika Hudáková, 2023. "Assets and capital in small and medium-sized wineries in Slovakia," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 11(2), pages 529-540, December.
- Ya-Fang Wang & Yu-Chu Hsieh, 2023. "Credit Rating and Board Evaluation of Family Firms," International Journal of Business and Economic Sciences Applied Research (IJBESAR), Democritus University of Thrace (DUTH), Kavala Campus, Greece, vol. 16(1), pages 7-18, October.
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- Inmaculada Jimeno GarcÃa & Anne Marie Garvey & Carlos Mir Fernández & RocÃo Flores Jimeno, 2023. "La vulnerabilidad financiera en las entidades sin ánimo de lucro: propuesta de un marco teórico [The financial vulnerability of non-profit entities: A theoretical framework proposal]," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 144, pages 88655-88655.
- 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.
- IONESCU (HARALAMBIE), Cristina Mihaela & HARALAMBIE, George Alin, 2023. "Determination Of The Economic Value Added Using Econometric Models Within The Economic Entity," Journal of Financial and Monetary Economics, Centre of Financial and Monetary Research "Victor Slavescu", vol. 11(1), pages 212-220, October.
- Salvatore Russo, 2023. "Sustainability Accounting and Reporting: Searching for a Viable Framework in Public Healthcare Organizations," Working Papers 10, Venice School of Management - Department of Management, Università Ca' Foscari Venezia.
- Johnson Kolawole OLOWOOKERE & Risikat Moturayo SHITTU & Titilope Esther OLOREDE, 2023. "Ownership Structure and Voluntary Disclosure among Nigerian Listed Non-financial Firms," Business & Management Compass, University of Economics Varna, issue 1, pages 41-59.
- Pilch Bartłomiej, 2023. "Is value investing based on scoring models effective? The verification of F-Score-based strategy in the Polish stock market," Economics and Business Review, Sciendo, vol. 9(4), pages 121-152, December.
- 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.
- Bartulović Marijana & Perkušić Dijana & Kovačević Ivan, 2023. "Differences in business fraud between state-owned and private companies: case of Croatia," Financial Internet Quarterly (formerly e-Finanse), Sciendo, vol. 19(4), pages 1-8, December.
- Gör Yusuf & Tekin Bilgehan, 2023. "The determinants of green finance and effect on the banking sector," Financial Internet Quarterly (formerly e-Finanse), Sciendo, vol. 19(4), pages 80-96, December.
- 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.
- Comporek Michal, 2023. "Earnings quality among high-share liquidity companies: evidence from Central and Eastern European firms," International Journal of Management and Economics, Warsaw School of Economics, Collegium of World Economy, vol. 59(4), pages 315-332, December.
- 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.
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- 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.
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- 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, August.
- 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, August.
- Roger Hussey & Audra Ong, 2023. "Understanding Financial Reporting Standards:A Non-Technical Guide," World Scientific Books, World Scientific Publishing Co. Pte. Ltd., number 13389, August.
- Khaled Hussainey & Hidaya Al Lawati (ed.), 2023. "Islamic Accounting and Finance:A Handbook," World Scientific Books, World Scientific Publishing Co. Pte. Ltd., number q0366, August.
- 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.
- Metelytsia, Volodymyr, 2023. "Sustainability reporting as a tool for attracting investments for the green reconstruction of Ukraine's agibusiness," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, issue 3, pages 78-83.
- 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.
- Barak, Ronen E. & Aharon, Itzhak & Hatzor, Limor, 2023. "A Cross-Modality Anchoring Bias as a Possible Cognitive Explanation for the Discretionary Accruals Anomaly," EconStor Preprints 306142, 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.
- Reichelstein, Stefan, 2023. "Carbon emission statements: Balance sheets and flow statements," ZEW Discussion Papers 23-065, ZEW - Leibniz Centre for European Economic Research.
2022
- 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.
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"Measures of firm performance and concentration: Stylized facts and a dilemma of data reproduction,"
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- 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.
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- 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, issue 1, pages 286-293.
- Amaka Elizabeth AGBATA & Patricia Chinyere ORANEFO, 2022. "Integrated Personnel and Payroll Information System and Financial Accountability," Business & Management Compass, University of Economics Varna, 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," Business & Management Compass, University of Economics Varna, 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.
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- 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.
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- 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.
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- 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.
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- 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.
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- 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.
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- 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.
- Kimouche Bilal, 2022. "The Impact of Deferred Tax on Earnings Quality: Evidence from Algerian Companies," Zagreb International Review of Economics and Business, Sciendo, vol. 25(1), pages 133-148.
- 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, August.
- 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, August.
- 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..
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"Mandatory financial information disclosure and credit ratings,"
Journal of Accounting and Economics, Elsevier, vol. 78(1).
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- 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.
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- Ivana Martinèeviæ & Vesna Sesar & Krešimir Buntak & Ivan Miloloža, 2022. "Accounting and Tax Regulation of Cryptocurrencies," Interdisciplinary Description of Complex Systems - scientific journal, Croatian Interdisciplinary Society Provider Homepage: http://indecs.eu, vol. 20(5), pages 640-661.
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"Firm-level political risk and dividend payout,"
International Review of Financial Analysis, Elsevier, vol. 86(C).
- Oskar Kowalewski & Nicolas Eugster & Piotr Spiewanowski, 2022. "This study aims to provide new evidence linking internal corporate governance mechanisms and corporate misconduct, using a sample of 2,844 public US companies during the period 2007-2019. The results ," Working Papers 2022-ACF-05, IESEG School of Management.
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- 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.
- Doron Israeli & Ron Kaniel & Suhas A. Sridharan, 2022.
"The Real Side of the High-Volume Return Premium,"
Management Science, INFORMS, vol. 68(2), pages 1426-1449, February.
- Kaniel, Ron & Israeli, Doron & Sridharan, Suhas A., 2020. "The Real Side of the High-Volume Return Premium," CEPR Discussion Papers 14587, C.E.P.R. Discussion Papers.
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- 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.
- Nizar Mohammad Alsharari (ed.), 2022. "Banking and Accounting Issues," Books, IntechOpen, number 7478, January-J.
- Lucky Nugroho, 2022. "The Concept of Accounting in Islamic Bank (Indonesia Empirical Cases)," Chapters, in: Nizar Mohammad Alsharari (ed.), Banking and Accounting Issues, IntechOpen.
- Maria Bengtsson, 2022. "National Adoptions of IFRS: Accounting Perspectives," Chapters, in: Nizar Mohammad Alsharari (ed.), Banking and Accounting Issues, IntechOpen.
- Nadia Ben Farhat-Toumi & Nouha Ben Arfa & Rim Khemiri, 2022. "Monitoring of the Entrenchment of Managers through Board Characteristics: Insights from Gender Diversity, Background and Independence Director's," Chapters, in: Nizar Mohammad Alsharari (ed.), Banking and Accounting Issues, IntechOpen.
- Mahfud Sholihin & Dian Andari, 2022. "Islamic Banking and Islamic Accounting in Indonesia: History and Recent Development," Chapters, in: Nizar Mohammad Alsharari (ed.), Banking and Accounting Issues, IntechOpen.
- Diogo Rocha & Maria Elisabete Duarte Neves & Carmem Leal, 2022. "Impact of Short-Term Management on Portuguese and Spanish Firms' Performance," Chapters, in: Nizar Mohammad Alsharari (ed.), Banking and Accounting Issues, IntechOpen.
- Rosaria Cerrone, 2022. "Banking Regulation for ESG Principles and Climate Risk," Chapters, in: Nizar Mohammad Alsharari (ed.), Banking and Accounting Issues, IntechOpen.
- Carmem Leal & Bernardo Cardoso & Ruben Nunes & Rogerio Bessa & Jose Vale & Rui Jorge Rodrigues Silva, 2022. "Looking beyond the Numbers: Determinants of Financial Performance of Portuguese Wine Firms," Chapters, in: Nizar Mohammad Alsharari (ed.), Banking and Accounting Issues, IntechOpen.
- Maria Elisabete Duarte Neves & Joana Monteiro & Carmem Leal, 2022. "Determinants of Banking Profitability in Portugal and Spain: Evidence with Panel Data," Chapters, in: Nizar Mohammad Alsharari (ed.), Banking and Accounting Issues, IntechOpen.
- Pattarake Sarajoti & Pattanaporn Chatjuthamard & Suwongrat Papangkorn, 2022. "Pandemics and Financial Assets," Chapters, in: Nizar Mohammad Alsharari (ed.), Banking and Accounting Issues, IntechOpen.
- Nizar Mohammad Alsharari, 2022. "Financial Reporting and Analysis of Tesla Green Technology in the United States Market," Chapters, in: Nizar Mohammad Alsharari (ed.), Banking and Accounting Issues, IntechOpen.
- 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.
- Max Schreder & Pawel Bilinski, 2022. "Information Quality and the Expected Rate of Return: A Structural Equation Modelling Approach," Asia-Pacific Financial Markets, Springer;Japanese Association of Financial Economics and Engineering, vol. 29(2), pages 139-170, June.
- 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.
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- 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.
- Alfredo Zgaib, 2022. "Especulaciones acerca de la relación entre los estados financieros y el crecimiento económico en escenarios inflacionarios," Proyecciones, IIEC, Univeridad Nacional de La Plata., Instituto de Investigaciones y Estudios Contables, Facultad de Ciencias Económicas, Universidad Nacional de La Plata, issue 17, pages 20-31, May-April.
- Sandra del Carmen Canale & Daniela Beatriz Veglia & Melisa Bergese & Julia Edith Cristóbal, 2022. "Los regímenes de incentivos fiscales y el impacto en los sistemas de control de gestión," Proyecciones, IIEC, Univeridad Nacional de La Plata., Instituto de Investigaciones y Estudios Contables, Facultad de Ciencias Económicas, Universidad Nacional de La Plata, issue 17, pages 40-49, May-April.
- 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, 2024.
"Do sell-side analysts say “buy” while whispering “sell”?,"
Review of Finance, European Finance Association, vol. 28(4), pages 1275-1310.
- 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 BELENEŞI, 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," The 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.
- Peterson K. Ozili, 2022.
"Determinants of bank income smoothing using loan loss provisions in the United Kingdom,"
Journal of Economic and Administrative Sciences, Emerald Group Publishing Limited, vol. 40(3), pages 641-657, February.
- 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.
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"Bank Income Smoothing During the COVID-19 Pandemic: Evidence from UK Banks,"
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- 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.
- Carcaba, Ana & Arrondo, Ruben & Gonzalez, Eduardo, 2022. "Does good local governance improve subjective well-being?," MPRA Paper 123247, University Library of Munich, Germany.
- 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).
- 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), pages 59-88.
- 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).
- 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), pages 5-18.
- 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).
- 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), pages 51-68.
- 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.
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- 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.
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- 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.
- 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.
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- 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.
- Cristian Dragoș Țurcan & Sabin – Alexandru Băbeanu & Claudia Mihaela RĂPAN & Viorel - Costin Banța, 2022. "Mistrust And Doubt In Cloud Accounting," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(50), pages 119-124, December.
- Viorel - Costin Banța & Claudia Mihaela RĂPAN & Sabin – Alexandru Băbeanu & Cristian Dragoș Țurcan, 2022. "Mistrust And Doubt In Cloud Accounting [The Impact Of Artificial Intelligence On The Development Of An Audit Plan For Orders In The Automotive Industry. A Case Study]," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(50), pages 125-130, December.
- Valeriu Brabete, 2022. "Implications Of The Information System Regarding The Budgetary Execution Of Expenditures On The Accounting Management Of Public Institutions," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(50), pages 31-38, December.
- Cristian Drăgan & Magdalena Mihai, 2022. "Accounting And Tax Treatment Of Dividends- Type Gains," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(50), pages 48-55, December.
- Nina Adriana Buică & Marioara Avram & Magdalena Mihai & Cristian Drăgan, 2022. "Regulation And Transparency Of The Financial Audit Of European Projects – A Comparison With Statutory Audit," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(50), pages 81-92, December.
- Ramona-Ionela HARAGUȘ & Raluca Oana IVAN & Ioana - Bianca PĂTRÎNJAN (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, 2021.
"Earnings Management Methods and CEO Political Affiliation,"
LIDAM Discussion Papers LFIN
2021017, Université catholique de Louvain, Louvain Finance (LFIN).
- 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).
- Attila Tamas Szora, 2022. "Ï»¿Re-Qualification Or Tax Evasion?," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(24), pages 1-16.
- Adriana HORAICU & Ana-Maria COMÂNDARU (ANDREI), 2022. "Ï»¿The Link Between Environmental Accounting -Environmental Pollution And Covid-19," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(24), pages 1-7.
- Adrian ISIP, 2022. "Ï»¿What Are The Options For Accounting Outsourcing That Companies Have In The Present? Evidence From Romania, An Emerging Country From Europe," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(24), pages 1-9.
- Widad Atena Faragalla, 2022. "Ï»¿Exploring The Connection Between Entrepreneurship, Gender, And Accounting," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(24), pages 1-15.
- Laura-Eugenia-Lavinia BARNAORCID: & Bogdan-Åžtefan IONESCU, 2022. "Ï»¿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(24), pages 1-2.
- Dan Marius COMAN & Violeta STATE & Cristina Maria VOINEA & Constantin Aurelian IONESCU & Mihaela Denisa COMAN & Deian NICOLICI & Raluca Andreea STOICA, 2022. "Ï»¿Challenges Of The Accounting Profession In The Digital Era: The Impact Of Cloud Computing Technology," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(24), pages 1-4.
- Gianluca ZANELLATO, 2022. "Ï»¿Sustainable Development Goals And Accounting Profession: A Quantitative Review Of The Existent Literature," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(24), pages 1-8.
- Natalia-Ioana (Pantelimon) FOLTEAN, 2022. "Ï»¿A Dynamic Comparative Analysis Of Net Income And Other Comprehensive Income On Romanian Pharmaceutical Listed Companies," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(24), pages 1-9.
- 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).
- Larysa Poliatykina & Iryna Samoshkina & Victoria Borisova, 2022. "Accounting And Financial Problems Of Bank Lending To Agro-Industrial Enterprises In Ukraine," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", vol. 8(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. "Resultados de las empresas no financieras hasta el segundo trimestre de 2022 Abstract1: La información de la Central de Balances Trimestral evidencia que, en los seis primeros meses de 2022, los exced," Boletín Económico, Banco de España, issue 3/2022, pages 1-19.
- 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," Berlin School of Economics 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.
- 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.
- 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.
- Maria STANCU (CATANA), 2022. "Internal Audit — Strategic Function And Compliance With Influences In The Activity Of The Economic Entity," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 7(1), pages 104-120.
- Raluca- Mihaela BOHARU (MIRCEA) & Gabriela CONSTANTIN (ANGHEL) & Cristina – Elena FLOREA (POENARU), 2022. "Social Economy, An Important Source For Local Development," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 7(2), pages 103-111.
- Ana-Maria COMANDARU (ANDREI), 2022. "Accounting Policies – A Source Of Inspiration For Creative Accounting," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 7(2), pages 118-127.
- Viorica UNGUREANU, 2022. "Innovative Performance In The Practice Of The Accounting Profession In The Republic Of Moldova," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 7(2), pages 150-155.
- Cristina DOLGHI, 2022. "Accounting Profession In Today'S Economic Realities. Theoretical Aspects And Practical Approaches," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 7(3), pages 132-138.
- Xiaoyu ZHAN, 2022. "Budget Execution, A Tool For Substantiating The Financial Resources For Funding Sustainable Development Projects," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 7(3), pages 15-20.
- Viorica UNGUREANU, 2022. "Innovative Performance In The Practice Of The Accounting Profession In The Republic Of Moldova," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 7(4), pages 18-23.
- Anca Alexandra PANTAZI & Adriana IACOB ZAVINCU, 2022. "Interference Of Accounting Policies With Fiscal Policies In The Context Of The Application Of Ifrss," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 7(4), pages 30-33.
- 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.
- Delis, Fotios & Delis, Manthos & Laeven, Luc & Ongena, Steven, 2022.
"Global Evidence on Profit Shifting Within Firms and Across Time,"
CEPR Discussion Papers
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- DELIS Fotis & DELIS Manthos & LAEVEN Luc & ONGENA Steven, 2023. "Global Evidence on Profit Shifting Within Firms and Across Time," JRC Working Papers on Taxation & Structural Reforms 2023-12, Joint Research Centre.
- 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.
- Villarreal, José Luis & Bastidas, Carolina Reyes & Paitan, Ángel Javier Mucha, 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.
- Cohen, Shira & Kadach, Igor & Ormazabal, Gaizka & 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.
- Stolowy, Hervé & Paugam, Luc & Gendron, Yves, 2022. "Competing for narrative authority in capital markets: activist short sellers vs. financial analysts," HEC Research Papers Series 1449, HEC Paris.
- Olivier Dessaint & Thierry Foucault & Laurent Frésard, 2022.
"The Horizon of Investors' Information and Corporate Investment,"
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- Dessaint, Olivier & Foucault, Thierry & Frésard, Laurent, 2022. "The Horizon of Investors' Information and Corporate Investment," HEC Research Papers Series 1462, HEC Paris.
- 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.
- 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.
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- 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.
2021
- 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.
- Li, Xitong & Zhu, Hongwei (Harry) & Zuo, Luo, 2021. "Reporting Technologies and Textual Readability: Evidence from the XBRL Mandate," HEC Research Papers Series 1422, HEC Paris.
- Filip, Andrei & Lobo, Gerald J. & Paugam, Luc & Stolowy, Hervé, 2021. "Disclosures About Key Value Drivers in M&A Announcement Press Releases: An Exploratory Study," HEC Research Papers Series 1436, HEC Paris.
- Madelaine, Alexandre & Paugam, Luc & Stolowy, Hervé & Zhao, Wuyang, 2021. "Pessimistic Target Prices by Short Sellers," HEC Research Papers Series 1445, HEC Paris.
- 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).
- Cianci, Anna M. & Convery, Amanda M. & Evans, Mark E. & Hughen, Linda & Werner, Edward M., 2021. "The impact of costly regulation on R&D investment levels and productivity," Advances in accounting, Elsevier, vol. 53(C).
- 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).
- Cai, Chen & Hasan, Iftekhar & Shen, Yinjie & Wang, Shuai, 2021. "Military directors, governance and firm behavior," Advances in accounting, Elsevier, vol. 55(C).
- Eiler, Lisa A. & Filzen, Joshua J. & Jackson, Mark & Tama-Sweet, Isho, 2021. "Real earnings management and the properties of analysts' forecasts," Advances in accounting, Elsevier, vol. 55(C).
- Van Landuyt, Ben W., 2021. "Does emphasizing management bias decrease auditors’ sensitivity to measurement imprecision?," Accounting, Organizations and Society, Elsevier, vol. 88(C).
- Hope, Ole-Kristian & Li, Congcong & Lin, An-Ping & Rabier, MaryJane, 2021. "Happy analysts," Accounting, Organizations and Society, Elsevier, vol. 90(C).
- Christensen, Brant E. & Newton, Nathan J. & Wilkins, Michael S., 2021. "How do team workloads and team staffing affect the audit? Archival evidence from U.S. audits," Accounting, Organizations and Society, Elsevier, vol. 92(C).
- 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).
- Fink, Josef, 2021. "A review of the Post-Earnings-Announcement Drift," Journal of Behavioral and Experimental Finance, Elsevier, vol. 29(C).
- Fiset, John & Oldford, Erin & Chu, Shaner, 2021. "Market signaling capacity of written and visual charismatic leadership tactics," Journal of Behavioral and Experimental Finance, Elsevier, vol. 29(C).
- Chen, Suyun & Li, Zongze & Han, Binbin & Ma, Hengyun, 2021. "Managerial ability, internal control and investment efficiency," Journal of Behavioral and Experimental Finance, Elsevier, vol. 31(C).
- Brodmann, Jennifer & Hossain, Ashrafee & Masum, Abdullah Al & Singhvi, Meghna, 2021. "Chief Executive Officer power and Corporate Sexual Orientation Equality," Journal of Behavioral and Experimental Finance, Elsevier, vol. 31(C).
- Jin, Justin Y. & Ma, Mary L.Z. & Song, Victor & Guo, Mengyang, 2021. "Banks’ loan charge-offs and macro-level risk," Journal of Behavioral and Experimental Finance, Elsevier, vol. 32(C).
- Xin, Xianyang & Wong, Jin Boon & Hasan, Mostafa Monzur, 2021. "Stakeholder orientation and cost stickiness," Journal of Behavioral and Experimental Finance, Elsevier, vol. 32(C).
- Choi, Bobae & Luo, Le, 2021. "Does the market value greenhouse gas emissions? Evidence from multi-country firm data," The British Accounting Review, Elsevier, vol. 53(1).
- Griffin, Paul A. & Lont, David, H. & Pomare, Carol, 2021. "The curious case of Canadian corporate emissions valuation," The British Accounting Review, Elsevier, vol. 53(1).
- Anagnostopoulou, Seraina C. & Tsekrekos, Andrianos E. & Voulgaris, Georgios, 2021. "Accounting conservatism and corporate social responsibility," The British Accounting Review, Elsevier, vol. 53(4).
- Dargenidou, Christina & Jackson, Richard H.G. & Tsalavoutas, Ioannis & Tsoligkas, Fanis, 2021. "Capitalisation of R&D and the informativeness of stock prices: Pre- and post-IFRS evidence," The British Accounting Review, Elsevier, vol. 53(4).
- Zaman, Rashid & Atawnah, Nader & Haseeb, Muhammad & Nadeem, Muhammad & Irfan, Saadia, 2021. "Does corporate eco-innovation affect stock price crash risk?," The British Accounting Review, Elsevier, vol. 53(5).
- Kim, Robert & Kim, Sangwan, 2021. "Does revenue-expense matching play a differential role in analysts’ earnings and revenue forecasts?," The British Accounting Review, Elsevier, vol. 53(5).
- Abdelsalam, Omneya & Chantziaras, Antonios & Ibrahim, Masud & Omoteso, Kamil, 2021. "The impact of religiosity on earnings quality: International evidence from the banking sector," The British Accounting Review, Elsevier, vol. 53(6).
- Sualihu, Mohammed Aminu & Rankin, Michaela & Haman, Janto, 2021. "The role of equity compensation in reducing inefficient investment in labor," Journal of Corporate Finance, Elsevier, vol. 66(C).
- Jelic, Ranko & Zhou, Dan & Ahmad, Wasim, 2021. "Do stressed PE firms misbehave?," Journal of Corporate Finance, Elsevier, vol. 66(C).
- Florackis, Chris & Sainani, Sushil, 2021. "Can CFOs resist undue pressure from CEOs to manage earnings?," Journal of Corporate Finance, Elsevier, vol. 67(C).
- Peng, Xuan & Jia, Yibo & Chan, Kam C. & Wang, Xiongyuan, 2021. "Let us work together: The impact of customer strategic alliances on IPO underpricing and post-IPO performance," Journal of Corporate Finance, Elsevier, vol. 67(C).
- Rjiba, Hatem & Saadi, Samir & Boubaker, Sabri & Ding, Xiaoya (Sara), 2021.
"Annual report readability and the cost of equity capital,"
Journal of Corporate Finance, Elsevier, vol. 67(C).
- Hatem Rjiba & Samir Saadi & Sabri Boubaker & Xiaoya Ding, 2021. "Annual report readability and the cost of equity capital," Post-Print hal-04455605, HAL.
- Cao, Viet Nga & Pham, Anh Viet, 2021. "Behavioral spillover between firms with shared auditors: The monitoring role of capital market investors," Journal of Corporate Finance, Elsevier, vol. 68(C).
- Jiang, Danling & Norris, Dylan & Sun, Lin, 2021. "Weather, institutional investors and earnings news," Journal of Corporate Finance, Elsevier, vol. 69(C).
- Cook, Douglas O. & Kieschnick, Robert & Moussawi, Rabih, 2021. "Operating lease obligations and corporate cash management," Journal of Corporate Finance, Elsevier, vol. 69(C).
- Li, Fengfei & Lin, Chen & Lin, Tse-Chun, 2021. "Salient anchor and analyst recommendation downgrade," Journal of Corporate Finance, Elsevier, vol. 69(C).
- Kim, Min & Stice, Derrald & Stice, Han & White, Roger M., 2021. "Stop the presses! Or wait, we might need them: Firm responses to local newspaper closures and layoffs," Journal of Corporate Finance, Elsevier, vol. 69(C).
- Dai, Rui & Li, Ting & Zaiats, Nataliya & Zhao, Xinlei, 2021. "Do short sellers anticipate late filings?," Journal of Corporate Finance, Elsevier, vol. 69(C).
- Goto, Shingo & Yanase, Noriyoshi, 2021. "Pension return assumptions and shareholder-employee risk-shifting," Journal of Corporate Finance, Elsevier, vol. 70(C).
- Miller, Steve M. & Moussawi, Rabih & Wang, Bin & Yang, Tina, 2021. "Institutional investors and bank governance: An international analysis of bank earnings management," Journal of Corporate Finance, Elsevier, vol. 70(C).
- Clacher, Iain & Garcia Osma, Beatriz & Scarlat, Elvira & Shields, Karin, 2021. "Do commonalities facilitate private information channels? Evidence from common gender and insider trading," Journal of Corporate Finance, Elsevier, vol. 70(C).
- Chen, Xia & Jiang, Xuejun & Lu, Louise Yi & Yu, Yangxin, 2021. "Local political corruption and Firm's non-GAAP reporting," Journal of Corporate Finance, Elsevier, vol. 70(C).
- Haw, In-Mu & Song, Byron Y. & Tan, Weiqiang & Wang, Wenming, 2021. "Bankruptcy, overlapping directors, and bank loan pricing," Journal of Corporate Finance, Elsevier, vol. 71(C).
- Ni, Xiaoran & Wang, Ye & Yin, David, 2021. "Does Modern Information Technology Attenuate Managerial Information Hoarding? Evidence from the EDGAR Implementation," Journal of Corporate Finance, Elsevier, vol. 71(C).
- Anderson, Stephen J. & Lazicky, Christy & Zia, Bilal, 2021. "Measuring the unmeasured: Aggregating, anchoring, and adjusting to estimate small business performance," Journal of Development Economics, Elsevier, vol. 151(C).
- Yang, Zhonghai & Lu, Yang & Tan, Wenhao, 2021. "Monetary policy tightening, accounting information comparability, and underinvestment: Evidence from China," Economic Analysis and Policy, Elsevier, vol. 70(C), pages 123-147.
- Kabir, Md Nurul & Rahman, Sohanur & Rahman, Md Arifur & Anwar, Mumtaheena, 2021. "Carbon emissions and default risk: International evidence from firm-level data," Economic Modelling, Elsevier, vol. 103(C).
- Fernández-Rodríguez, Elena & García-Fernández, Roberto & Martínez-Arias, Antonio, 2021. "Business and institutional determinants of Effective Tax Rate in emerging economies," Economic Modelling, Elsevier, vol. 94(C), pages 692-702.
- Leszczyłowska, Anna & Meier, Jan-Hendrik, 2021. "Do earnings stripping rules hamper investment? Evidence from CIT reforms in European countries," Economics Letters, Elsevier, vol. 200(C).
- 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).
- Sutirtha Bagchi & James Naughton, 2020. "Public-Sector Pension Plans and the Discount Rate Assumption: The Role of Political Incentives," Villanova School of Business Department of Economics and Statistics Working Paper Series 48, Villanova School of Business Department of Economics and Statistics.
- El Diri, Malek & King, Timothy & Spokeviciute, Laima & Williams, Jonathan, 2021. "Hands in the cookie jar: Exploiting loan loss provisions under bank financial distress," Economics Letters, Elsevier, vol. 209(C).
- Fan, Yaoyao & Jiang, Yuxiang & John, Kose & Liu, Frank Hong, 2021. "From watchdog to watchman: Do independent directors monitor a CEO of their own age?," Journal of Empirical Finance, Elsevier, vol. 61(C), pages 206-229.
- Peng, Qiyuan & Yin, Sirui, 2021. "Does the executive labor market discipline? Labor market incentives and earnings management," Journal of Empirical Finance, Elsevier, vol. 62(C), pages 62-86.
- Le, Ha Thi Thu & Vo, Xuan Vinh & Vo, Thi Thuc, 2021. "Accruals quality and the cost of debt: Evidence from Vietnam," International Review of Financial Analysis, Elsevier, vol. 76(C).
- Devos, Erik & Huang, Jianning & Zhou, Fuzhao, 2021. "The effects of corporate name changes on firm information environment and earnings management," International Review of Financial Analysis, Elsevier, vol. 77(C).
- Berrill, Jenny & Campa, Domenico & O'Hagan-Luff, Martha, 2021. "Firm diversification and earnings management strategies: European evidence," International Review of Financial Analysis, Elsevier, vol. 78(C).
- Tsai, Yu Ling & Huang, Hua-Wei, 2021. "Does IFRS reduce IPO underpricing? evidence from China," Finance Research Letters, Elsevier, vol. 40(C).
- Do, Trung K., 2021. "Financial statement comparability and corporate debt maturity," Finance Research Letters, Elsevier, vol. 40(C).
- Zhang, Junru & Zhang, Zhaoyong, 2021. "CSR, Media and Stock Illiquidity: Evidence from Chinese Listed Financial Firms," Finance Research Letters, Elsevier, vol. 41(C).
- Lee, Sangho & Lee, Sejoong & Ryu, Ji Yeon, 2021. "Do Competent Managers Hoard Bad News? Self-regulation Theory and Korean Evidence," Finance Research Letters, Elsevier, vol. 41(C).
- Hoang, Khoa & Cannavan, Damien & Huang, Ronghong & Peng, Xiaowen, 2021. "Predicting stock returns with implied cost of capital: A partial least squares approach," Journal of Financial Markets, Elsevier, vol. 53(C).
- Abdelsalam, Omneya & Elnahass, Marwa & Batten, Jonathan A. & Mollah, Sabur, 2021. "New insights into bank asset securitization: The impact of religiosity," Journal of Financial Stability, Elsevier, vol. 54(C).
- Kim, Hyonok & Yasuda, Yukihiro, 2021. "Economic policy uncertainty and earnings management: Evidence from Japan," Journal of Financial Stability, Elsevier, vol. 56(C).
- Gomez-Biscarri, Javier & López-Espinosa, Germán & Mesa-Toro, Andrés, 2021. "The risk implications of the business loan activity in credit unions," Journal of Financial Stability, Elsevier, vol. 56(C).
- Kurauone, Ophias & Kong, Yusheng & Sun, Huaping & Muzamhindo, Simbarashe & Famba, Takuriramunashe & Taghizadeh-Hesary, Farhad, 2021. "The effects of International Financial Reporting Standards, auditing and legal enforcement on tax evasion: Evidence from 37 African countries," Global Finance Journal, Elsevier, vol. 49(C).
- Lu, Jing & Wang, Jun, 2021. "Corporate governance, law, culture, environmental performance and CSR disclosure: A global perspective," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 70(C).
- Gao, Feng & Li, Yubin & Wang, Xinjie & Zhong, Zhaodong (Ken), 2021. "Corporate social responsibility and the term structure of CDS spreads," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 74(C).
- Tsalavoutas, Ioannis & Tsoligkas, Fanis, 2021. "Uncertainty avoidance and stock price informativeness of future earnings," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 75(C).
- Sha, Yezhou & Qiao, Lu & Li, Suyang & Bu, Ziwen, 2021. "Political freedom and earnings management," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 75(C).
- Bertrand, Jérémie & de Brebisson, Hélène & Burietz, Aurore, 2021.
"Why choosing IFRS? Benefits of voluntary adoption by European private companies,"
International Review of Law and Economics, Elsevier, vol. 65(C).
- Jérémie Bertrand & Hélène de Brebisson & Aurore Burietz, 2021. "Why choosing IFRS? Benefits of voluntary adoption by European private companies," Post-Print hal-03132826, HAL.
- Gipper, Brandon, 2021. "The economic effects of expanded compensation disclosures," Journal of Accounting and Economics, Elsevier, vol. 71(1).
- Leone, Andrew J. & Li, Edward Xuejun & Liu, Michelle, 2021. "On the SEC's 2010 enforcement cooperation program," Journal of Accounting and Economics, Elsevier, vol. 71(1).
- Reiter, Nayana, 2021. "Investor communication and the benefits of cross-listing," Journal of Accounting and Economics, Elsevier, vol. 71(1).
- Heese, Jonas & Krishnan, Ranjani & Ramasubramanian, Hari, 2021. "The Department of Justice as a gatekeeper in whistleblower-initiated corporate fraud enforcement: Drivers and consequences," Journal of Accounting and Economics, Elsevier, vol. 71(1).
- Xue, Hao & Zheng, Ronghuo, 2021. "Word-of-mouth communication, noise-driven volatility, and public disclosure," Journal of Accounting and Economics, Elsevier, vol. 71(1).
- Seo, Hojun, 2021. "Peer effects in corporate disclosure decisions," Journal of Accounting and Economics, Elsevier, vol. 71(1).
- Kim, Jinhwan & Valentine, Kristen, 2021. "The innovation consequences of mandatory patent disclosures," Journal of Accounting and Economics, Elsevier, vol. 71(2).
- Heese, Jonas & Pérez-Cavazos, Gerardo, 2021. "The effect of retaliation costs on employee whistleblowing," Journal of Accounting and Economics, Elsevier, vol. 71(2).
- Kepler, John D., 2021. "Private communication among competitors and public disclosure," Journal of Accounting and Economics, Elsevier, vol. 71(2).
- Dong, Yashu & Young, Danqing, 2021. "Foreign macroeconomic and industry-related information transfers around earnings announcements: Evidence from U.S.-listed non-U.S. firms," Journal of Accounting and Economics, Elsevier, vol. 71(2).
- Kang, Jung Koo & Loumioti, Maria & Wittenberg-Moerman, Regina, 2021. "The harmonization of lending standards within banks through mandated loan-level transparency," Journal of Accounting and Economics, Elsevier, vol. 72(1).
- Allee, Kristian D. & Do, Chuong & Sterin, Mikhail, 2021. "Product market competition, disclosure framing, and casting in earnings conference calls," Journal of Accounting and Economics, Elsevier, vol. 72(1).
- Aobdia, Daniel & Dou, Yiwei & Kim, Jungbae, 2021. "Public audit oversight and the originate-to-distribute model," Journal of Accounting and Economics, Elsevier, vol. 72(1).
- Beardsley, Erik L. & Robinson, John R. & Wong, Paul A., 2021. "What's my target? Individual analyst forecasts and last-chance earnings management," Journal of Accounting and Economics, Elsevier, vol. 72(1).
- Amel-Zadeh, Amir & Barth, Mary E., 2021. "Auditor reporting to bank regulators: Effective regulation or regulatory overreach?," Journal of Accounting and Economics, Elsevier, vol. 72(2).
- Chen, Yangyang & Hasan, Iftekhar & Saffar, Walid & Zolotoy, Leon, 2021. "Executive Equity Risk-Taking Incentives and Firms’ Choice of Debt Structure," Journal of Banking & Finance, Elsevier, vol. 133(C).
- Xiong, Yan & Yang, Liyan, 2021. "Disclosure, competition, and learning from asset prices," Journal of Economic Theory, Elsevier, vol. 197(C).
- Faccio, Mara & Morck, Randall & Deniz Yavuz, M., 2021.
"Business groups and the incorporation of firm-specific shocks into stock prices,"
Journal of Financial Economics, Elsevier, vol. 139(3), pages 852-871.
- Mara Faccio & Randall Morck & M. Deniz Yavuz, 2019. "Business Groups and the Incorporation of Firm-specific Shocks into Stock Prices," NBER Working Papers 25908, National Bureau of Economic Research, Inc.
- Naaraayanan, S. Lakshmi & Nielsen, Kasper Meisner, 2021. "Does personal liability deter individuals from serving as independent directors?," Journal of Financial Economics, Elsevier, vol. 140(2), pages 621-643.
- Cao, Sean Shun & Fang, Vivian W. & (Gillian) Lei, Lijun, 2021. "Negative peer disclosure," Journal of Financial Economics, Elsevier, vol. 140(3), pages 815-837.
- Bischof, Jannis & Laux, Christian & Leuz, Christian, 2021. "Accounting for financial stability: Bank disclosure and loss recognition in the financial crisis," Journal of Financial Economics, Elsevier, vol. 141(3), pages 1188-1217.
- Azar, José & Duro, Miguel & Kadach, Igor & Ormazabal, Gaizka, 2021. "The Big Three and corporate carbon emissions around the world," Journal of Financial Economics, Elsevier, vol. 142(2), pages 674-696.
- Rouen, Ethan & So, Eric C. & Wang, Charles C.Y., 2021. "Core earnings: New data and evidence," Journal of Financial Economics, Elsevier, vol. 142(3), pages 1068-1091.
- Berg, Tobias & Reisinger, Markus & Streitz, Daniel, 2021. "Spillover effects in empirical corporate finance," Journal of Financial Economics, Elsevier, vol. 142(3), pages 1109-1127.
- Livdan, Dmitry & Nezlobin, Alexander, 2021.
"Investment, capital stock, and replacement cost of assets when economic depreciation is non-geometric,"
Journal of Financial Economics, Elsevier, vol. 142(3), pages 1444-1469.
- Livdan, Dmitry & Nezlobin, Alexander, 2021. "Investment, capital stock, and replacement cost of assets when economic depreciation is non-geometric," LSE Research Online Documents on Economics 108639, London School of Economics and Political Science, LSE Library.
- Karampinis, Nikolaos I., 2021. "A cross-national analysis on the impact of enforcement on impairments of tangible assets under IFRS," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 42(C).
- Aust, Viktoria & Pelger, Christoph & Drefahl, Christian, 2021. "Exploring the relationship between valuation and stewardship uses of accounting information: Empirical evidence from German listed firms," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 42(C).
- Alhababsah, Salem & Yekini, Sina, 2021. "Audit committee and audit quality: An empirical analysis considering industry expertise, legal expertise and gender diversity," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 42(C).
- Chen, Tao, 2021. "Informed trading and earnings announcement driven disagreement in global markets," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 43(C).
- Moufty, Souad & Clark, Ephraim & Al-Najjar, Basil, 2021. "The different dimensions of sustainability and bank performance: Evidence from the EU and the USA," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 43(C).
- Al Mabsali, Yousuf Khamis & Hayward, Robert & Eliwa, Yasser, 2021. "Managerial tools used to meet or beat analyst forecasts: Evidence from the UK," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 43(C).
- Ahmed, Anwer S. & Iwasaki, Takuya, 2021. "Foreign ownership, appointment of independent directors, and firm value: Evidence from Japanese firms," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 43(C).
- Boahen, Eric O. & Mamatzakis, Emmanuel C., 2021. "What are the effects of culture and institutions on classification shifting in India?," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 44(C).
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- D. Balios & I. Basiakos & N. Eriotis & P. Kotsilaras & E. Thalassinos, 2021. "Factors Affecting the Quality of Financial Reporting after the Adoption of the New Greek Accounting Standards," International Journal of Finance, Insurance and Risk Management, International Journal of Finance, Insurance and Risk Management, vol. 11(3), pages 3-26.
- 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 - Part ), 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 - Part ), 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 - Part ), 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(2 - Part ), pages 1004-1013.
- Damian Lazarczyk, 2021. "Costs in a Film’s Production Process," European Research Studies Journal, European Research Studies Journal, vol. 0(2 - Part ), pages 1069-1080.
- 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 - Part ), 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 - Part ), pages 899-917.
- 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 - Part ), 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(4 - Part ), pages 851-882.
- 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 1), 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 1), pages 741-750.
- 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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- 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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- 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.
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- Laura-Eugenia-Lavinia Barna, 2021. "The impact of digital accounting on the quality and transparency of information presented by organizations using ERP systems. Opportunities for Cloud ERP Vs. On-premise ERP," Journal of Financial Studies, Institute of Financial Studies, vol. 11(6), pages 24-32, December.
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- Nico Alexander, 2021. "Corporate Governance and Earnings Management: Empirical Evidence of the Distress and Non-Distress Companies," GATR Journals afr195, Global Academy of Training and Research (GATR) Enterprise.
- Zainab Aman, 2021. "The Moderating Effect of Board Independence on the Relationship between Family Ownership and Corporate Sustainability Reporting In Malaysia," GATR Journals afr196, Global Academy of Training and Research (GATR) Enterprise.
- 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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- Abdul Halim Chew Abdullah, 2021. "Real Earnings Management: Do the Experience and Gender of Big4 Auditors Matters?," GATR Journals afr206, Global Academy of Training and Research (GATR) Enterprise.
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"Why choosing IFRS? Benefits of voluntary adoption by European private companies,"
International Review of Law and Economics, Elsevier, vol. 65(C).
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"“Taking Diversity Into Account”: Real effects of accounting measurement on asset allocation,"
The Quarterly Review of Economics and Finance, Elsevier, vol. 80(C), pages 135-143.
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- Le Quang, Gaëtan, 2021.
"“Taking Diversity Into Account”: Real effects of accounting measurement on asset allocation,"
The Quarterly Review of Economics and Finance, Elsevier, vol. 80(C), pages 135-143.
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- Gaëtan Le Quang, 2021. "“Taking diversity into account”: real effects of accounting measurement on asset allocation," Post-Print hal-03169493, HAL.
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- BOYER, Philippe, 2021.
"The food euro : method and new results to analyze distribution of value in the French food chain,"
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- 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.
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- Badr Abouzaid & Marouane Balla, 2021. "The introduction of the new consolidation package: what impacts on the practice of consolidation of Moroccan companies?," Post-Print hal-04436660, HAL.
- Rjiba, Hatem & Saadi, Samir & Boubaker, Sabri & Ding, Xiaoya (Sara), 2021.
"Annual report readability and the cost of equity capital,"
Journal of Corporate Finance, Elsevier, vol. 67(C).
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- 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.
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