Research classified by Journal of Economic Literature (JEL) codes

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Top JEL
/ M: Business Administration and Business Economics; Marketing; Accounting; Personnel Economics
/ / M4: Accounting
/ / / M41: Accounting

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This topic is covered by the following reading lists:

1. Mondialisation

2022

• Jirí Dokulil & Boris Popesko & Katerina Kadalova, 2022. "Factors With a Major Effect on the Budgetary Control Process – An Empirical Study From the Czech Republic," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 24(59), pages 235-235.
• Gina Raluca Guse & Marian Dragos Mangiuc, 2022. "Digital Transformation in Romanian Accounting Practice and Education: Impact and Perspectives," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 24(59), pages 252-252.
• 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 .
• 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.
• 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.
• Özgür, Arslan-Ayaydin & Thewissen, James & Torsin, Wouter, 2022. "Earnings Management Methods and CEO Political Affiliation," LIDAM Reprints LFIN 2022003, Université catholique de Louvain, Louvain Finance (LFIN).
• Imen Fakhfakh & Anis Jarboui, 2022. "Earnings Management and Audit Report Lag: The Role of Audit Risk-Tunisian Evidence," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 21(1), pages 113-135, March.
• Karim Charaf & Ahmed Fath-Allah Rahmouni & Mohamed Sabar, 2022. "The Association Between Activity-Based Costing And Performance: Empirical Evidence From Moroccan Companies," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 21(1), pages 25-50, March.
• Anis Ben Amar & Nourhen Sayadi, 2022. "Independent Financial Expert Members on Audit Committees, Earnings Management and The Role of Female Directors," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 21(1), pages 5-24, March.
• 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.
• 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.
• 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.
• 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.
• 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.
• 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.
• José Luis Villarreal & Carolina Reyes Bastidas & Ángel Javier Mucha Paitan, 2022. "Acercamiento teórico de la responsabilidad social universitaria (RSU) en programas de contaduría pública," REVISTA TENDENCIAS, Universidad de Narino, vol. 23(1), pages 341-371, January.
• 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.
• 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).
• 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.
• Tatsuya Kato, 2022. "The Effects of Corporate Governance on ESG-related Information Disclosure: Evidence from Japanese Firms," IMES Discussion Paper Series 22-E-04, Institute for Monetary and Economic Studies, Bank of Japan.
• 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.
• Dorota Dobija & Karolina Puławska, 2022. "The influence of board members with foreign experience on the timely delivery of financial reports," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 26(1), pages 287-313, March.
• Sabri Boubaker & Imen Derouiche & Hung Nguyen, 2022. "Voluntary disclosure, tax avoidance and family firms," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 26(1), pages 129-158, March.
• Michael Olbrich & David J. Rapp & Florian Follert, 2022. "Eugen Schmalenbach, Austrian economics, and German business economics," The Review of Austrian Economics, Springer;Society for the Development of Austrian Economics, vol. 35(2), pages 205-233, June.
• Kexing Ding & Bikki Jaggi, 2022. "CEO career concerns and the precision of management earnings forecasts," Review of Quantitative Finance and Accounting, Springer, vol. 58(1), pages 69-100, January.
• Alaa Mansour Zalata & Collins G. Ntim & Mostafa Hussien Alsohagy & John Malagila, 2022. "Gender diversity and earnings management: the case of female directors with financial background," Review of Quantitative Finance and Accounting, Springer, vol. 58(1), pages 101-136, January.
• Audrey Hsu & Cheng-Few Lee & Sophia Liu, 2022. "Book-tax differences, CEO overconfidence, and bank loan contracting," Review of Quantitative Finance and Accounting, Springer, vol. 58(2), pages 437-472, February.
• Md Miran Hossain & Babak Mammadov & Hamid Vakilzadeh, 2022. "Wisdom of the crowd and stock price crash risk: evidence from social media," Review of Quantitative Finance and Accounting, Springer, vol. 58(2), pages 709-742, February.
• Yan-Ting Lin, 2022. "Evidence on using the estimation of level 3 fair values as an earnings management tool: evidence from Taiwan," Review of Quantitative Finance and Accounting, Springer, vol. 58(2), pages 769-794, February.
• Wuchun Chi & Chien-min Kevin Pan, 2022. "How do auditors respond to accounting restatements? Evidence on audit staff allocation," Review of Quantitative Finance and Accounting, Springer, vol. 58(2), pages 847-879, February.
• Vijay S. Sampath & Arthur J. O’Connor & Calvester Legister, 2022. "Moral leadership and investor attention: An empirical assessment of the potus’s tweets on firms’ market returns," Review of Quantitative Finance and Accounting, Springer, vol. 58(3), pages 881-910, April.
• Joanna Golden & Kenneth Zheng, 2022. "Cost management and corporate payout decisions," Review of Quantitative Finance and Accounting, Springer, vol. 58(3), pages 911-938, April.
• Yu-An Chen & Ann F. Medinets & Dan Palmon, 2022. "Disclosure regulations work: The case of regulation G," Review of Quantitative Finance and Accounting, Springer, vol. 58(3), pages 1037-1062, April.
• Sheng-Syan Chen & Chia-Wei Huang & Chuan-Yang Hwang & Yanzhi Wang, 2022. "Voluntary disclosure and corporate innovation," Review of Quantitative Finance and Accounting, Springer, vol. 58(3), pages 1081-1115, April.
• Yasean A. Tahat & Ahmed H. Ahmed & David Power, 2022. "Earnings quality and investment efficiency: the role of the institutional settings," Review of Quantitative Finance and Accounting, Springer, vol. 58(3), pages 1277-1306, April.
• Chii-Shyan Kuo, 2022. "Family firms, tax avoidance, and socioemotional wealth: evidence from tax reform in Taiwan," Review of Quantitative Finance and Accounting, Springer, vol. 58(4), pages 1535-1572, May.
• 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.
• 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.
• 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.
• 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.
• 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.
• 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.
• Sayaf Algrady & Xie Xiaojun, 2022. "Influential Factors Affecting Earnings Management in Public Listed Companies: A Conceptual Model," International Review of Management and Marketing, Econjournals, vol. 12(2), pages 1-10, March.
• Collins C. Ngwakwe, 2022. "Accounting Information System and Computerisation: A Conceptualisation," International Review of Management and Marketing, Econjournals, vol. 12(2), pages 11-14, March.
• Oliver Binz & John Graham, 2022. "The Information Content of Corporate Earnings: Evidence from the Securities Exchange Act of 1934," NBER Working Papers 29747, National Bureau of Economic Research, Inc.
• David Hirshleifer & Yushui Shi & Weili Wu, 2022. "Do Sell-Side Analysts Say “Buy” While Whispering “Sell”?," NBER Working Papers 30032, National Bureau of Economic Research, Inc.
• 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.
• 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.
• 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.
• 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.
• Soumya Singhal & Seema Gupta & Vijay Kumar Gupta, 2022. "Disclosure of Intellectual Capital. Evidence from Indian Annual Reports," Public Finance Quarterly, State Audit Office of Hungary, vol. 67(1), pages 116-129.
• 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.
• Olante, Maria Elena & Lassini, Ugo, 2022. "Investment property: Fair value or cost model? Recent evidence from the application of IAS 40 in Europe," Advances in accounting, Elsevier, vol. 56(C).
• Brasel, Kelsey R. & Hill, Mary S. & Taylor, Gary K., 2022. "The relevance of GAAP vs. non-GAAP net assets to creditors: An examination of the credit default swap market," Advances in accounting, Elsevier, vol. 56(C).
• Li, Ken, 2022. "Textual fundamentals in earnings press releases," Advances in accounting, Elsevier, vol. 57(C).
• Wakil, Gulraze & Petruska, Karin A., 2022. "Does mandatory IFRS adoption affect large and small public firms' accounting quality differently? Evidence from Canada," Advances in accounting, Elsevier, vol. 57(C).
• Liu, Yin & Neely, Pamela & Karim, Khondkar, 2022. "The impact of CFO gender on corporate overinvestment," Advances in accounting, Elsevier, vol. 57(C).
• Blaufus, Kay & Lorenz, Daniela & Milde, Michael & Peuthert, Benjamin & Schwäbe, Alexander N., 2022. "Negotiating with the tax auditor: Determinants of tax auditors' negotiation strategy choice and the effect on firms’ tax adjustments," Accounting, Organizations and Society, Elsevier, vol. 97(C).
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• Andalia, 2022. "The Rate of Tax Avoidance in Manufacturing Companies during a Pandemic," GATR Journals afr210, Global Academy of Training and Research (GATR) Enterprise.
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• Takami Matsuo & Yoshinobu Shima (ed.), 2022. "Management Accounting for Healthcare," World Scientific Books, World Scientific Publishing Co. Pte. Ltd., number 12209, March.
• 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..
• Blumenstein, Philipp & Schmidt, Robert C. & Hastenteufel, Jessica, 2022. "Entwicklung von Steuerungskennzahlen kapitalmarktorientierter Unternehmen im Prime Standard seit der Einführung des DRS 20," IU Discussion Papers - Business & Management 4 (April 2022), IU International University of Applied Sciences.

2021

• Kimouche Bilal, 2021. "Persistence and Predictive Ability of Earnings: Evidence from France and the UK," Economics and Business, Sciendo, vol. 35(1), pages 190-200, January.
• Meraghni Oualid & Bekkouche Latifa & Demdoum Zakaria, 2021. "Impact of Digital Transformation on Accounting Information Systems – Evidence from Algerian Firms," Economics and Business, Sciendo, vol. 35(1), pages 249-264, January.
• Nikodijević Marija & Novićević Blagoje & Rogan Milovan, 2021. "Empirical Study of the Implementation of Certain Budgeting Concepts in Manufacturing Companies in Serbia," Economic Themes, Sciendo, vol. 59(1), pages 61-76, March.
• Bogićević Jasmina & Karapavlović Nemanja & Jovković Biljana, 2021. "Solvency and Fixed Assets Financing of Agriculture, Forestry and Fishing Sector in the Republic of Serbia," Economic Themes, Sciendo, vol. 59(1), pages 95-108, March.
• Raičević Jelena, 2021. "Accounting Policies in the Function of Quality Assessment of Financial Statements," Economic Themes, Sciendo, vol. 59(3), pages 357-373, September.
• Cathala Christophe, 2021. "Integrating the Cost of the Carbon Footprint within the Income Statement – Tests on Seven Polish Firms," Financial Internet Quarterly (formerly e-Finanse), Sciendo, vol. 17(2), pages 32-43, June.
• Ertugrul Melik & Coskun Ali, 2021. "What is a real measure of corporate liquidity," International Journal of Management and Economics, Warsaw School of Economics, Collegium of World Economy, vol. 57(1), pages 3-13, March.
• Srbinoska Dusica Stevcevska & Srbinoski Igor, 2021. "A study on audit report timeliness: The Macedonian Stock Exchange," International Journal of Management and Economics, Warsaw School of Economics, Collegium of World Economy, vol. 57(3), pages 234-254, September.
• Zarzycka Ewelina & Krasodomska Joanna & Dobija Dorota, 2021. "Stakeholder Engagement in Corporate Social Practices and Non-Financial Disclosures: A Systematic Literature Review," Journal of Management and Business Administration. Central Europe, Sciendo, vol. 29(1), pages 112-135, March.
• Puławska Karolina & Dobija Dorota & Piotrowska Katarzyna & Kravchenko Grygorii, 2021. "Audit Committee Formation: The Case of Poland," Journal of Management and Business Administration. Central Europe, Sciendo, vol. 29(2), pages 169-212, June.
• Kravchenko Grygorii, 2021. "International Experts’ Influence on Company Internationalization," Journal of Management and Business Administration. Central Europe, Sciendo, vol. 29(4), pages 57-90, December.
• Kimouche Bilal, 2021. "Measuring Accounting Conservatism in Financial Reports: A Comparison Between France and the United Kingdom," Journal of Social and Economic Statistics, Sciendo, vol. 10(1-2), pages 56-75, December.
• Hong Nguyen Thi Phuong & Thao Nguyen Thi Vo, 2021. "Impacts of Sales Expense and Administrative Cost Stickiness on Earnings Management – Empirical Evidence from Vietnam," Management, Sciendo, vol. 25(2), pages 206-231, December.
• Kimouche Bilal, 2021. "The Effect of Stock Market Listing on Real Earnings Management: Evidence From Algerian Companies," Naše gospodarstvo/Our economy, Sciendo, vol. 67(4), pages 96-107, December.
• Deaconu Adela & Ciurdaş Ioana & Bonaci Carmen, 2021. "Challenges Faced By Auditors When Estimating Fair Values. An Experiment in an Emerging Economy," Studia Universitatis Babeș-Bolyai Oeconomica, Sciendo, vol. 66(1), pages 36-60, April.
• Shkulipa Liudmyla, 2021. "Grouping of Major Changes in Conceptual Framework of Financial Reporting and Analysis of New Challenges," Studia Universitatis „Vasile Goldis” Arad – Economics Series, Sciendo, vol. 31(2), pages 20-44, June.
• Shkulipa Lyudmyla, 2021. "Analysis of Impact of Changes in IFRSs on Convergence of Accounting Systems in World," Studia Universitatis „Vasile Goldis” Arad – Economics Series, Sciendo, vol. 31(3), pages 75-103, September.
• Chyzhevska Lyudmyla & Voloschuk Lidiia & Shatskova Liubov & Sokolenko Liudmyla, 2021. "Digitalization as a Vector of Information Systems Development and Accounting System Modernization," Studia Universitatis „Vasile Goldis” Arad – Economics Series, Sciendo, vol. 31(4), pages 18-39, December.
• Kunnathodi Sudheesh & Kallumukku Balan Nidheesh, 2021. "Earnings Management to Meet Earnings Benchmarks: The Impact on Future Performance," Economic Research Guardian, Weissberg Publishing, vol. 11(1), pages 78-102, June.
• Frank J Fabozzi & Francesco A Fabozzi & Marcos López de Prado & Stoyan V Stoyanov, 2021. "Asset Management:Tools and Issues," World Scientific Books, World Scientific Publishing Co. Pte. Ltd., number 11901, February.
• Rob Bryer, 2021. "Creating the “Big Mess”:A Marxist History of American Accounting Theory, c.1900–1929," World Scientific Books, World Scientific Publishing Co. Pte. Ltd., number 12372, March.
• Frank J. Fabozzi & Francesco A. Fabozzi & Marcos López de Prado & Stoyan V. Stoyanov, 2021. "Asset Management Companies," World Scientific Book Chapters, in: Asset Management Tools and Issues, chapter 1, pages 1-28, World Scientific Publishing Co. Pte. Ltd..
• Frank J. Fabozzi & Francesco A. Fabozzi & Marcos López de Prado & Stoyan V. Stoyanov, 2021. "Fundamentals of Financial Statements," World Scientific Book Chapters, in: Asset Management Tools and Issues, chapter 2, pages 29-75, World Scientific Publishing Co. Pte. Ltd..
• Frank J. Fabozzi & Francesco A. Fabozzi & Marcos López de Prado & Stoyan V. Stoyanov, 2021. "Securitization and the Creation of Residential Mortgage-Related Securities," World Scientific Book Chapters, in: Asset Management Tools and Issues, chapter 3, pages 77-105, World Scientific Publishing Co. Pte. Ltd..
• Frank J. Fabozzi & Francesco A. Fabozzi & Marcos López de Prado & Stoyan V. Stoyanov, 2021. "Financial Econometrics Tools for Asset Management," World Scientific Book Chapters, in: Asset Management Tools and Issues, chapter 4, pages 107-145, World Scientific Publishing Co. Pte. Ltd..
• Frank J. Fabozzi & Francesco A. Fabozzi & Marcos López de Prado & Stoyan V. Stoyanov, 2021. "Monte Carlo Applications to Asset Management," World Scientific Book Chapters, in: Asset Management Tools and Issues, chapter 5, pages 147-172, World Scientific Publishing Co. Pte. Ltd..
• Frank J. Fabozzi & Francesco A. Fabozzi & Marcos López de Prado & Stoyan V. Stoyanov, 2021. "Optimization Models for Asset Management," World Scientific Book Chapters, in: Asset Management Tools and Issues, chapter 6, pages 173-191, World Scientific Publishing Co. Pte. Ltd..
• Frank J. Fabozzi & Francesco A. Fabozzi & Marcos López de Prado & Stoyan V. Stoyanov, 2021. "Machine Learning and its Applications to Asset Management," World Scientific Book Chapters, in: Asset Management Tools and Issues, chapter 7, pages 193-228, World Scientific Publishing Co. Pte. Ltd..
• Frank J. Fabozzi & Francesco A. Fabozzi & Marcos López de Prado & Stoyan V. Stoyanov, 2021. "Risk Measures and Asset Allocation Problems," World Scientific Book Chapters, in: Asset Management Tools and Issues, chapter 8, pages 229-259, World Scientific Publishing Co. Pte. Ltd..
• Frank J. Fabozzi & Francesco A. Fabozzi & Marcos López de Prado & Stoyan V. Stoyanov, 2021. "Securities Lending and its Alternatives in the Equity Market," World Scientific Book Chapters, in: Asset Management Tools and Issues, chapter 9, pages 261-276, World Scientific Publishing Co. Pte. Ltd..
• Frank J. Fabozzi & Francesco A. Fabozzi & Marcos López de Prado & Stoyan V. Stoyanov, 2021. "Repurchase Agreements for Financing Positions and Shorting in the Bond Market," World Scientific Book Chapters, in: Asset Management Tools and Issues, chapter 10, pages 277-293, World Scientific Publishing Co. Pte. Ltd..
• Frank J. Fabozzi & Francesco A. Fabozzi & Marcos López de Prado & Stoyan V. Stoyanov, 2021. "Implementable Quantitative Research," World Scientific Book Chapters, in: Asset Management Tools and Issues, chapter 11, pages 295-313, World Scientific Publishing Co. Pte. Ltd..
• Frank J. Fabozzi & Francesco A. Fabozzi & Marcos López de Prado & Stoyan V. Stoyanov, 2021. "Quantitative Equity Strategies," World Scientific Book Chapters, in: Asset Management Tools and Issues, chapter 12, pages 315-343, World Scientific Publishing Co. Pte. Ltd..
• Frank J. Fabozzi & Francesco A. Fabozzi & Marcos López de Prado & Stoyan V. Stoyanov, 2021. "Challenges in Implementing Equity Factor Investing Strategies," World Scientific Book Chapters, in: Asset Management Tools and Issues, chapter 13, pages 345-358, World Scientific Publishing Co. Pte. Ltd..
• Frank J. Fabozzi & Francesco A. Fabozzi & Marcos López de Prado & Stoyan V. Stoyanov, 2021. "Transaction and Trading Costs," World Scientific Book Chapters, in: Asset Management Tools and Issues, chapter 14, pages 359-385, World Scientific Publishing Co. Pte. Ltd..
• Frank J. Fabozzi & Francesco A. Fabozzi & Marcos López de Prado & Stoyan V. Stoyanov, 2021. "Managing a Common Stock Portfolio with a Multifactor Risk Model Using Fundamental Factor," World Scientific Book Chapters, in: Asset Management Tools and Issues, chapter 15, pages 387-416, World Scientific Publishing Co. Pte. Ltd..
• Frank J. Fabozzi & Francesco A. Fabozzi & Marcos López de Prado & Stoyan V. Stoyanov, 2021. "Managing a Bond Portfolio Using a Multifactor Risk Model," World Scientific Book Chapters, in: Asset Management Tools and Issues, chapter 16, pages 417-434, World Scientific Publishing Co. Pte. Ltd..
• Frank J. Fabozzi & Francesco A. Fabozzi & Marcos López de Prado & Stoyan V. Stoyanov, 2021. "Backtesting Investment Strategies," World Scientific Book Chapters, in: Asset Management Tools and Issues, chapter 17, pages 435-461, World Scientific Publishing Co. Pte. Ltd..
• Frank J. Fabozzi & Francesco A. Fabozzi & Marcos López de Prado & Stoyan V. Stoyanov, 2021. "Monte Carlo Backtesting Method," World Scientific Book Chapters, in: Asset Management Tools and Issues, chapter 18, pages 463-474, World Scientific Publishing Co. Pte. Ltd..
• Eberhartinger, Eva & Safaei, Reyhaneh & Sureth, Caren & Wu, Yuchen, 2021. "Are risk-based tax audit stretegies rewarded? An analysis of corporate tax avoidance," arqus Discussion Papers in Quantitative Tax Research 267, arqus - Arbeitskreis Quantitative Steuerlehre.
• Matthias Breuer & Christian Leuz & Steven Vanhaverbeke, 2019. "Reporting Regulation and Corporate Innovation," NBER Working Papers 26291, National Bureau of Economic Research, Inc.
  • Breuer, Matthias & Leuz, Christian & Vanhaverbeke, Steven, 2021. "Reporting regulation and corporate innovation," CFS Working Paper Series 675, Center for Financial Studies (CFS).
  • Breuer, Matthias & Leuz, Christian & Vanhaverbeke, Steven, 2020. "Reporting Regulation and Corporate Innovation," LawFin Working Paper Series 8, Goethe University, Center for Advanced Studies on the Foundations of Law and Finance (LawFin).
• Román-Aso, Juan A. & Coca Villalba, Fernando & Mastral Franks, Vanessa & Bosch Frigola, Irene, 2021. "Using Principal Component Analysis to create an index of financial conditions in Spain. Differences by firm size and industry," EconStor Preprints 234038, ZBW - Leibniz Information Centre for Economics.
• Dahlhoff, Jürgen & Sander, Thomas, 2021. "Keine Nachhaltigkeit bei der Working Capital-Performance? Empirische Einsichten am Beispiel von DAX 30-Unternehmen für die Jahre 2013 bis 2017," EconStor Preprints 243347, ZBW - Leibniz Information Centre for Economics.
• Henselmann, Klaus & Meier, Elena, 2021. "The History of Accounting in Germany - Transposition of Accounting Directives," EconStor Preprints 248386, ZBW - Leibniz Information Centre for Economics.
• Henselmann, Klaus, 2021. "The Fourth Accounting Directive and Member State Options for Single Accounts," EconStor Preprints 248387, ZBW - Leibniz Information Centre for Economics.
• Gibson, Rajna & Sohn, Matthias & Tanner, Carmen & Wagner, Alexander F., 2021. "Earnings Management and Managerial Honesty: The Investors' Perspectives," LawFin Working Paper Series 7, Goethe University, Center for Advanced Studies on the Foundations of Law and Finance (LawFin).
• Bilicka, Katarzyna & Casi-Eberhard, Elisa & Seregni, Carol & Stage, Barbara M. B., 2021. "Qualitative information disclosure: Is mandating additional tax information disclosure always useful?," ZEW Discussion Papers 21-047, ZEW - Leibniz Centre for European Economic Research.
• Comello, Stephen & Reichelstein, Julia & Reichelstein, Stefan, 2021. "Corporate carbon reduction pledges: An effective tool to mitigate climate change?," ZEW Discussion Papers 21-052, ZEW - Leibniz Centre for European Economic Research.
• Müller, Raphael & Spengel, Christoph & Weck, Stefan, 2021. "How do investors value the publication of tax information? Evidence from the European public country-by-country reporting," ZEW Discussion Papers 21-077, ZEW - Leibniz Centre for European Economic Research.
• Kinga Ociesa, 2021. "Determinants of the capital structure of Polish industrial enterprises," Zeszyty Naukowe Małopolskiej Wyższej Szkoły Ekonomicznej w Tarnowie / The Malopolska School of Economics in Tarnow Research Papers Collection, Malopolska School of Economics in Tarnow, vol. 50(2), pages 25-36, June.
• Sean Cao & Wei Jiang & Junbo L. Wang & Baozhong Yang, 2021. "From Man vs. Machine to Man + Machine: The Art and AI of Stock Analyses," NBER Working Papers 28800, National Bureau of Economic Research, Inc.
• Lavender Yang & Nicholas Z. Muller & Pierre Jinghong Liang, 2021. "The Real Effects of Mandatory CSR Disclosure on Emissions: Evidence from the Greenhouse Gas Reporting Program," NBER Working Papers 28984, National Bureau of Economic Research, Inc.
• John M. Barrios, 2021. "Occupational Licensing and Accountant Quality: Evidence from the 150-Hour Rule," NBER Working Papers 29318, National Bureau of Economic Research, Inc.
• Anna Hevchuk & Liudmyla Shevchuk, 2021. "Development of information supplement of reporting forms as an effective way of business management," Technology audit and production reserves, Socionet;Technology audit and production reserves, vol. 5(4(61)), pages 6-14.
• Pavlo Hlasov, 2021. "Improvement of the mechanism of management accounting of enterprise expenses in the conditions of clusterization," Technology audit and production reserves, Socionet;Technology audit and production reserves, vol. 3(4(59)), pages 6-11.
• Kirstin Becker & Jannis Bischof & Holger Daske, 2021. "IFRS: Markets, Practice, and Politics," Foundations and Trends(R) in Accounting, now publishers, vol. 15(1-2), pages 1-262, July.
• Stephen A. Zeff, 2021. "Evolution of U.S. Regulation and the Standard-Setting Process for Financial Reporting: 1930s to the Present," Foundations and Trends(R) in Accounting, now publishers, vol. 15(3), pages 263-372, September.
• Nallareddy, Suresh & Pozen, Robert & Rajgopal, Shivaram, 2021. "Consequences of More Frequent Reporting: The U.K. Experience," Journal of Law, Finance, and Accounting, now publishers, vol. 6(1), pages 51-88, May.
• Jonathan Black & Mattias Nilsson & Roberto Pinheiro & Maximiliano da Silva, 2021. "Information Production and the Duration of Accounting Fraud," Journal of Law, Finance, and Accounting, now publishers, vol. 6(2), pages 263-314, November.
• Ibrahim Mert, 2021. "Qualitative Parameters of Internal Auditing Works on the Preferences of Investment Funds’ Analysts," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 60-71, March.
• Borislav Boyanov, 2021. "Categorization of the Undertakings as a Postulate for Financial Reporting Tailored to the Needs of Users," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 165-205, February.
• Maia Natchkova, 2021. "Specific Features of the Independent Financial Audit of the Transport Companies’ Financial Statements," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 3, pages 247-263, July.
• Laura Barna & Bogdan Ionescu, 2021. "The Impact Of Accounting Information Systems On Understanding Business Processes," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 164-170, July.
• Margareta Făgădar (Ghişa) & Claudiu – Florin Deac, 2021. "Trends In The Presentation Of Budget Information In Romanian Financial Statements," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 212-219, July.
• Hakeem Hammood Flayyih & Aws Saeed Mirdan & Abderrazek Hassan Elkhaldi, 2021. "Critical Success Factors Of Strategic Accounting Information System And It'S Relation With Strategic Decisions Effectiveness," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 227-234, July.
• Saleh JAWARNEH, 2021. "The Difference Between Ifrs And Us Gaap In Financial Statement Presentation," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 30(2), pages 309-317, December.
• Kazunori Miwa, 2021. "An Experimental Study on Information Acquisition and Disclosure in a Cournot Duopoly Market," Discussion Papers in Economics and Business 13-01-Rev, Osaka University, Graduate School of Economics.
• Mehran Azimi & Anup Agrawal, 2021. "Is Positive Sentiment in Corporate Annual Reports Informative? Evidence from Deep Learning [Cash holdings and credit risk]," Review of Asset Pricing Studies, Oxford University Press, vol. 11(4), pages 762-805.
• Ghada M Ismail & Fariz Huseynov & Pankaj K Jain & Thomas H McInish, 2021. "Brand Equity, Earnings Management, and Financial Reporting Irregularities [Measuring brand equity across products and markets]," Review of Corporate Finance Studies, Oxford University Press, vol. 10(2), pages 402-435.
• Kewei Hou & Haitao Mo & Chen Xue & Lu Zhang, 2021. "An Augmented q-Factor Model with Expected Growth [Abnormal returns to a fundamental analysis strategy]," Review of Finance, European Finance Association, vol. 25(1), pages 1-41.
• Andrew Bird & Stephen A Karolyi & Thomas G Ruchti & Phong Truong, 2021. "More is Less: Publicizing Information and Market Feedback," Review of Finance, European Finance Association, vol. 25(3), pages 745-775.
• Yadav Gopalan & Ankit Kalda & Asaf Manela, 2021. "Hub-and-Spoke Regulation and Bank Leverage," Review of Finance, European Finance Association, vol. 25(5), pages 1499-1545.
• Charles M C Lee & Eric C So & Charles C Y Wang & Wei Jiang, 2021. "Evaluating Firm-Level Expected-Return Proxies: Implications for Estimating Treatment Effects [The cross-section of volatility and expected returns]," Review of Financial Studies, Society for Financial Studies, vol. 34(4), pages 1907-1951.
• Доц. Д-Р Валентина Станева, 2021. "Счетоводни Подходи При Отчитане На Експлоатационен Лизинг По Условията На Сс 17 – Лизинг В Транспортно Предприятие," ICPA Articles, Institute of Certified Public Accountants, vol. 2021(1), pages 1-11.
• Доц. Д-Р Валентина Станева & Докторант Христо Станев, 2021. "Счетоводно-Правни Аспекти При Формиране На Еднократно Задължение, Превишаващо Срока За Погасителна Давност На Периодични Плащания При Предоставяне На Обществена Услуга „Водоснабдяване И Канализация“," ICPA Articles, Institute of Certified Public Accountants, vol. 2021(1), pages 1-9.
• Доц. Д-Р Валентина Станева & Докторант Христо Станев, 2021. "Префактурирането Като Нелоялна Търговска Практика За Преодоляване На Давностния Срок При Периодични Плащания," ICPA Articles, Institute of Certified Public Accountants, vol. 2021(2), pages 1-10.
• Проф. Д-Р Даниела Фесчиян & Доц. Д-Р Камелия Савова & Д-Р Радка Андасарова, 2021. "Концептуалната Рамка За Финансово Отчитане В Публичния Сектор – Предизвикателство Пред Финансовата Отчетност В Публичния Сектор На България," ICPA Articles, Institute of Certified Public Accountants, vol. 2021(4), pages 1-20.
• Kunkel Tessa, 2021. "Ambiguities in Accounting and their Impact on Regulatory Arbitrage: A Study on the Anchoring of the Rights and Obligations Approach in the IASB’s Conceptual Framework," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 11(2), pages 161-199, July.
• Friedrich Jan & Thiemann Matthias, 2021. "The Economic, Legal and Social Dimension of Regulatory Arbitrage," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 11(2), pages 81-90, July.
• Laura-Eugenia-Lavinia Barna, 2021. "The Impact Of Digitalization And Erp Systems On The Sustainable Development Of The Organization," Cactus - The tourism journal for research, education, culture and soul, Bucharest University of Economic Studies, vol. 3(2), pages 40-46.
• Yu-Lin Hsu & Gavin C. Reid, 2021. "A Two-Stage Model of Decision-Making over Financial Reporting Regimes and Techniques: Analysis and UK Case Studies," Working Papers wp529, Centre for Business Research, University of Cambridge.
• Katarzyna Anna Bilicka & Elisa Casi & Carol Seregni & Barbara Stage, 2021. "Tax Strategy Disclosure: A Greenwashing Mandate?," CESifo Working Paper Series 9030, CESifo.
• Lucia Palacios-Moya & María Camila Bermeo-Giraldo & Daniel Grajales-Gaviria & Alejandro Valencia-Arias, 2021. "Evolución de la producción científica sobre el fraude contable en las organizaciones: análisis bibliométrico," Estudios Gerenciales, Universidad Icesi, vol. 37(160), pages 492-505, August.
• Matheus Dantas Madeira Pontes & Thayanne Lima Duarte Pontes & Roberta Dutra de Andrade, 2021. "A adocao de sistemas de Business Intelligence & Analyticsna contabilidade de gestao por entidades da Administracao Pública: uma revisao da literatura," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada, vol. 29(1), pages 95-114, March.
• Nádia Kelly Duarte Carreiro & João Carlos Hipólito Bernardes do Nascimento & Flávia Lorenne Sampaio Barbosa & Alexandre Rabêlo Neto & Maurício Corrêa da Silva, 2021. "Relacoes entre governanca corporativa, desempenho financeiro e valor de mercado: uma análise no contexto brasileiro," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada, vol. 29(2), pages 11-28, October.
• Juan Carlos Rojas Amado & María Elena Emma Escobar Ávila, 2021. "Beneficios del uso de tecnologías digitales en la auditoría externa: una revisión de la literatura," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada, vol. 29(2), pages 45-65, October.
• Mario Rodelo Sehuanes & Candy Chamorro González & Wendell Archibold Barrios, 2021. "Formación (en competencias) investigativa(s) en los estudiantes de contaduría pública: caso Universidad del Atlántico, Colombia, 2015-2019," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada, vol. 29(2), pages 67-85, October.
• Banerjee, Shantanu & Dasgupta, Sudipto & SHI, RUI & Yan, Jiali, 2021. "Information Complementarities and the Dynamics of Transparency Shock Spillovers," CEPR Discussion Papers 15658, C.E.P.R. Discussion Papers.
• Dessaint, Olivier & Foucault, Thierry & Frésard, Laurent, 2021. "Does Alternative Data Improve Financial Forecasting? The Horizon Effect," CEPR Discussion Papers 15786, C.E.P.R. Discussion Papers.
• Delis, Fotis & Delis, Manthos & Laeven, Luc & Ongena, Steven, 2021. "Global Evidence on Profit Shifting Within Firms and Across Time," CEPR Discussion Papers 16615, C.E.P.R. Discussion Papers.
• Acharya, Viral V. & Mukherjee, Saptarshi & Sundaram, Rangarajan K, 2021. "Investment and Contagion Tradeoffs between Fair Value and Historical Cost Accounting," CEPR Discussion Papers 16835, C.E.P.R. Discussion Papers.
• Hamdani, Assaf & Mugerman, Yevgeny & Rooz, Ruth & Steinberg, Nadav & Yafeh, Yishay, 2021. "Creditor Rights, Implicit Covenants, and the Quality of Accounting Information," CEPR Discussion Papers 16844, C.E.P.R. Discussion Papers.
• Ivanka B. Dimitrova & Yordanka Velcheva, 2021. "Management Accounting In Agricultural Enterprises – The Budgeting Function," Economic Archive, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 1 Year 20, pages 28-44.
• Иванка Б. Димитрова & Йорданка Велчева, 2021. "Управленското Счетоводство В Земеделските Предприятия – Функция Бюджетиране," Economic Archive, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 1 Year 20, pages 32-49.
• Reviewed by: Bashir Hizam Mahdi, 2021. "Review of A Book: Ali Mohammad Nour “Jurisprudence of Appreciation in Calculating Zakat: An applied study of the Investigation and Approximation Methodology in the Zakat of Joint Stock Companies”. مرا," Journal of King Abdulaziz University: Islamic Economics, King Abdulaziz University, Islamic Economics Institute., vol. 34(3), pages 217-231, October.
• Jieqiong Wang & Xiao Zhang & Mingjie Dai, 2021. "Influences of Economic Policy Uncertainty on Corporate Social Responsibility Information Disclosure," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 23(58), pages 843-843, August.
• Jacques Totowa & Thabang Mokoaleli-Mokoteli, 2021. "Chairman’s Letter, Impression Management and Governance Mechanisms: The Case of South African Listed Firms," The African Finance Journal, Africagrowth Institute, vol. 23(1), pages 1-19.
• Corina-Graziella BÂTCĂ-DUMITRU, 2021. "The Adjustment of Individual Annual Financial Statements," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(12), pages 12-18, December .
• Delia DAVID & Lucian CERNUȘCA, 2021. "Study Regarding the Impact of the COVID-19 Pandemic on Firms in Arad County," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(12), pages 3-11, December .
• Dorel MATEȘ & Roxana Mirella IRIMUȘ, 2021. "The Accounting Profession in the Context of Globalisation," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(12), pages 58-63, December .
• Adrian GROȘANU & Melinda-Timea FÜLÖP & George-Silviu CORDOȘ & Gabriel RAITA, 2021. "Challenges and Trends for the Incorporation of Big Data in the Accounting Profession: From the Traditional Approach to the Future Professional Accountant," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(12), pages 64-72, December .
  • Adrian GROȘANU & Melinda-Timea FÜLÖP & George-Silviu CORDOȘ & Gabriel RAITA, 2020. "Challenges and Trends for the Incorporation of Big Data in the Accounting Profession: From the Traditional Approach to the Future Professional Accountant," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(11), pages 50-58, November.
• Elena STĂNCIULESCU, 2021. "The Beginning of Accounting. The Emergence and Evolution of the Romanian Accounting Thinking," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 2(10), pages 3-8, October.
• Silviu Cornel CHIRIAC, 2021. "The Assessment for the Financial Reporting – Allocation of the Real Estate’s Purchase Price," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 2(10), pages 45-50, October.
• Bogdan Cosmin GOMOI, 2021. "Accounting for and Analysing the E-Commerce Operations – between Platform and Courier," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 2(11), pages 17-25, November.
• Elena STĂNCIULESCU, 2021. "The Accounting Treatment Applicable to Non-Refundable European Funds," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 2(11), pages 26-32, November.
• Lucian CERNUȘCA & Ronela-Manuela LASCU, 2021. "The Taxation Revenue from Independent Activities Obtained from Exercising the Expert Accountant Profession," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 2(11), pages 33-41, November.
• Claudia Cătălina CIOCAN, 2021. "Accounting Principles Compliance – the True and Fair View Recipe. A Theoretical Perspective on the Contribution of Accounting Principles to the Financial Reporting Objective Achievement," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 2(11), pages 49-61, November.
• Cristina NICOLAESCU, 2021. "Study Regarding the Accounting and Taxation of Exploration for and Evaluation of Mineral Resources," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 2(1), pages 11-19, January.
• Corina-Graziella BÂTCĂ-DUMITRU, 2021. "The Eliminations of Intra-Group Accounts, Unachieved Internal Results and Dividends," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 2(1), pages 3-10, January.
• Lucian CERNUȘCA, 2021. "Statement 311," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 2(1), pages 39-48, January.
• Anamaria GHIURA & Marta GRANCEA, 2021. "The Role of Professional Accountants in Entity Management," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 2(2), pages 17-24, February.
• Mărioara MOLOCINIUC (HRIȚCAN), 2021. "Comparative Study on the Valuation of Property, Plant and Equipment after Recognition – IAS 16 vs. OMPF No. 1802/2014," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 2(2), pages 25-38, February.
• Valentin BURCA & Dorel MATEȘ & Oana BOGDAN, 2021. "Exemplifying the Effect of Big Bath Accounting in the Pandemic," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 2(2), pages 3-16, February.
• Ratna Puji Astuti KRISMIAJI, 2021. "Accounting Conservatism and Cost of Equity Capital – Evidence from Indonesia," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 2(2), pages 64-72, February.
• Mirela PĂUNESCU & Adriana Florina POPA & Radu CIOBANU, 2021. "Specific Cases Regarding the Income Tax – The Reporting of Tax Losses and Tax Redemptions," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 2(3), pages 15-23, March.
• Bogdan Cosmin GOMOI, 2021. "Convergences and Divergences in Communication Between Managers and Professional Accountants," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 2(3), pages 3-14, March.
• Elena Alina OLARU (COLBEA), 2021. "The Impact of Blockchain on the Accounting Profession," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 2(3), pages 49-58, March.
• Mărioara MOLOCINIUC (HRIȚCAN), 2021. "Comparative Analysis of Measurement after Recognition of Property, Plant and Equipment – IAS 16 vs. OMPF No. 1802/2014," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 2(3), pages 59-72, March.
• Corina-Graziella BÂTCĂ-DUMITRU, 2021. "The Elimination of Shareholdings in Subsidiaries, Jointly Controlled Entities and Associates," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 2(4), pages 19-27, April.
• Maria Petronela ARON & Monica Laura ZLATI, 2021. "The Accounting Treatment Regarding Grants in Agriculture from the Perspective of the National Accounting Reference System and the International One," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 2(4), pages 28-38, April.
• Horia CRISTEA, 2021. "Quality and Quantity in Accountancy," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 2(4), pages 3-8, April.
• Elena Alina OLARU (COLBEA), 2021. "The Impact of Blockchain on the Accounting Profession," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 2(4), pages 63-72, April.
• Mărioara MOLOCINIUC (HRIȚCAN), 2021. "Comparative Analysis Regarding the Recognition and Evaluation of Property, Plant and Equipment– IAS 16 vs. OMPF No. 1802/2014," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 2(4), pages 9-18, April.
• Elena STĂNCIULESCU, 2021. "Value Adjustments Established at the Balance Sheet Date, Accounting and Fiscal Treatments Applicable to Taxpayers," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 2(5), pages 15-24, May.
• Valentin BURCĂ & Oana BOGDAN, 2021. "Detecting the Elements for Cosmeticizing the Financial Statements Using Analytical Models," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 2(5), pages 3-14, May.
• Mirela PAVONE & Allex ZARA & Adriana POPA, 2021. "Accounting for the Loans Granted for Early Education," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 2(5), pages 44-48, May.
• Mărioara MOLOCINIUC (HRIȚCAN), 2021. "Comparative Analysis Regarding the Recognition and Evaluation of Property, Plant and Equipment – IAS 16 vs. OMPF No. 1802/2014," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 2(5), pages 63-72, May.
• Ioan-Codruț ȚURLEA, 2021. "Performance Measurement Methods in Business Entities," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 2(6), pages 3-7, June.
• Ioan-Codruț ȚURLEA, 2021. "Development of Rating Models under IFRS 9," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 2(6), pages 38-45, June.
• Elena STĂNCIULESCU, 2021. "LLC vs. NGO, Similarities and Differences in the Accounting Treatment of Intangible and Tangible Assets," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 2(6), pages 8-17, June.
• Elena STĂNCIULESCU, 2021. "LLC vs. NGO, Similarities and Differences in the Accounting Treatment of Inventories," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 2(7), pages 3-13, July.
• Ioan-Codruț ȚURLEA, 2021. "Development of Rating Models under IFRS 9," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 2(7), pages 64-72, July.
• Claudia Cătălina CIOCAN, 2021. "Accounting Principles Compliance – the True and Fair View Recipe. A Theoretical Perspective on the Contribution of Accounting Principles to the Financial Reporting Objective Achievement (I)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 2(8), pages 3-9, August.
• Mihaela ENACHI, 2021. "Financial Mechanisms Used in Implementing Projects with European Funds," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 2(8), pages 45-52, August.
• Dhiaa Al Deen ALAZZAWI & Ileana NIȘULESCU-ASHRAFZADEH, 2021. "The Impact of Applying the IFRSs in Emerging Economies. Case Study on Iraqi Conventional Banks," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 2(8), pages 53-64, August.
• Lucian CERNUȘCA, 2021. "Adjusting the Tax Base of the Value Added Tax," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 2(9), pages 22-32, September.
• Claudia Cătălina CIOCAN, 2021. "Accounting Principles Compliance – the True and Fair View Recipe. A Theoretical Perspective on the Contribution of Accounting Principles to the Financial Reporting Objective Achievement (II)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 2(9), pages 3-11, September.
• Kimouche Bilal, 2021. "Accounting Reforms And Accounting Quality: Evidence From Algeria," Review of Economic and Business Studies, Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, issue 27, pages 33-53, June.
• Alon Efrat, 2021. "The Interrelationship Amid Characteristics Of Flexibility And Bargaining Style With The Perceived Value Gained Amongst Negotiators In The Hi-Tech Business Sector Alon Efrat," Review of Economic and Business Studies, Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, issue 27, pages 55-73, June.
• Viorel - Costin Banta & Sabin – Alexandru Babeanu & Cristian Dragos Turcan, 2021. "Auditing Special Orders In The Automotive Production Area - The Impact Of Ai And Rpa On This Activity. A Case Study," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(49), pages 13-18, August.
• Cristian Dragos Turcan & Viorel - Costin Banta & Sabin – Alexandru Babeanu, 2021. "Initiation And Planning Of An Information System. A Case Study," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(49), pages 43-48, August.
• Sabin – Alexandru Babeanu & Viorel - Costin Banta & Cristian Dragos Turcan, 2021. "The Impact Of Artificial Intelligence Usage In Business," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(49), pages 5-12, August.
• Mihai Dan MUREȘAN & Attila Szora TAMAȘ, 2021. "What Does Economic Substance Mean from an Economic Point of View?," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, vol. 1(23), pages 142-150, November.
• Ramona-Ionela HARAGUȘ & Attila Szora TAMAȘ, 2021. "Fair Accounting “The Primordial Saving Lever†on the Dynamic Front of Tax Evasion," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, vol. 1(23), pages 46-56, November.
• Özgür, Arslan-Ayaydin & Thewissen, James & Torsin, Wouter, 2021. "Earnings Management Methods and CEO Political Affiliation," LIDAM Discussion Papers LFIN 2021017, Université catholique de Louvain, Louvain Finance (LFIN).
• Ivan T. & Tom Zimmermann, 2021. "The "Privatization" of Municipal Debt," ECONtribute Discussion Papers Series 062, University of Bonn and University of Cologne, Germany.
• Eleonóra BUDAI & Ervin DENICH & Dániel HAJDU, 2021. "FINANCIAL REPORTING QUALITY AT SMEs - A THEORETICAL APPROACH," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(23), pages 1-11.
• Gabriel RAITA, 2021. "A Theoretical Approach Of The Fiscal System In Romania," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(23), pages 1-5.
• Izabella KRÃ JNIK & Robert DEMETER, 2021. "Artificial Intelligence Approaches In Finance And Accounting," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(23), pages 1-6.
• Sorina Geanina STANESCU & Constantin Aurelian IONESCU & Ion CUCUI, 2021. "Bibliometric Analysis On The Current State Of Research In The Managerial Accounting Field At International And National Level," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(23), pages 1-7.
• Iuliana CENAR & Adriana Mihaela CIULA, 2021. "Considerations Regarding The Evolution Of Accounting," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(23), pages 1-8.
• Laura-Eugenia-Lavinia BARNA & Bogdan-Åžtefan IONESCU, 2021. "The Process Of Digitalization Of An Accounting Organization Using Erp Systems," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(23), pages 1-1.
• Carmen SCORÈšE & Daniela ZÄ‚PODEANU & LuminiÈ›a RUS, 2021. "Reflection Of The Pandemic Crisis Effects In The Financial Reports. An Outlook On Horeca Industry," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(23), pages 1-7.
• Denis Levanti & Ileana Cosmina Pitulice & Aurelia Stefanescu, 2021. "Accounting Harmonization Measurement: The Case of Non-Banking Financial Institutions in Romania," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 20(1), pages 111-131, March.
• Shahinaz M. Ibrahim & Ibrahim M. El Sibai & Bassant Badr El Din, 2021. "Contextualizing Cost System Design: A Literature Review," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 20(1), pages 28-55, March.
• Md. Jahidur Rahman & Ruoling Liu, 2021. "Value Relevance of Accounting Information and Stock Price Reaction: Empirical Evidence from China," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 20(1), pages 5-27, March.
• Yasser Barghathi & Simran Mirani & Naimat U. Khan, 2021. "Audit Quality and Earnings Management After Communicating Key Audit Matters (Kams) In the UAE – Audacity and Auditors’ Perspectives," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 20(2), pages 173-198, June.
• Lassaad Abdelmoula, 2021. "The Impact of Intrinsic Satisfaction Factors on Affective, Normative, And Continuance Commitment of Accounting Professionals in Tunisia," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 20(2), pages 199-220, June.
• Nikhil Chandra Shil & Mahfuzul Hoque & Mahmuda Akter, 2021. "Understanding Management Accountants’ Satisfaction: A Conceptual Study," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 20(2), pages 221-263, June.
• Maqsood Iqbal Qureshi, 2021. "Are Interaction Effects of Various Media Advertising on Firm Performance Super-Additive or Sub-Additive?," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 20(2), pages 290-303, June.
• Joshua Mandre & Joseph M. Ntayi & Levi B. Kabagambe & James Kagaari, 2021. "Institutional Isomorphism, Self-Organisation and The Adoption of Management Controls," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 20(2), pages 332-364, June.
• Darine Dib & Khalil Feghali, 2021. "Preliminary Impact of IFRS 9 Implementation on The Lebanese Banking Sector," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 20(3), pages 369-401, September.
• Konstantinos Vasilakopoulos & Christos Tzovas & Apostolos Ballas, 2021. "Banks’ Risk and The Impact of Audit Quality on Income Smoothing," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 20(3), pages 425-453, September.
• Martin Quinn & Peter Cleary & Catherine Batt & Pall Rikhardsson, 2021. "Accounting and Information Systems in Irish Family SME: Professionalisation Effects," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 20(3), pages 454-476, September.
• Sinziana-Maria Rindasu, 2021. "IT Required Skills in Accounting: A Comparative Analysis Across European Labour Markets," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 20(3), pages 494-515, September.
• Pompei Mititean, 2021. "The Compliance Evolution of The Corporate Governance Codes in Emerging European Countries – A Content Analysis Perspective," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 20(3), pages 516-536, September.
• Elena-Mirela Nichita & Elena Nechita & Cristina-Lidia Manea & Alina Mihaela Irimescu & Diana Manea, 2021. "Are Reported Greenhouse Gas Emissions Influencing Corporate Financial Performance?," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 20(4), pages 585-606, December.
• Khalid Al-Adeem, 2021. "Properly Identified Imaginary Needs, An Inaccurately Proposed Methodology: The Case of Rochester School of Accountancy’s Positive Accounting Methodology," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 20(4), pages 607-645, December.
• Kishore Singh & Amlan Haque & Sabi Kaphle & Janice Joowon Ban, 2021. "Distributed Ledger Technology - Addressing the Challenges of Assurance in Accounting Systems: A Research Note," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 20(4), pages 646-669, December.
• Joseph U. Madugba & Kerry E. Howell & Tony Ikechukwu Nwanji & Sainey Faye & Ben-Caleb Egbide & Damilola Felix Eluyela, 2021. "Audit Committee Quality and Financial Reporting in Deposit Money Banks in Nigeria," Asian Economic and Financial Review, Asian Economic and Social Society, vol. 11(2), pages 104-117, February.
• Azam Abdelhakeem Khalid & Mohd Yahya Mohd Hussin & Adel Sarea & Ahmad Zakirullah bin Mohamed Shaarani, 2021. "Development of Effective Internal Shariah Audit Framework using Islamic Agency Theory," Asian Economic and Financial Review, Asian Economic and Social Society, vol. 11(8), pages 682-692, August.
• Nahla Abdulrahman Mohammed Raweh & Hasnah Kamardin & Mazrah Malik @ Malek & Abdulwahid Ahmed Hashed Abdullah, 2021. "The Association between Audit Partner Busyness, Audit Partner Tenure, and Audit Efficiency," Asian Economic and Financial Review, Asian Economic and Social Society, vol. 11(1), pages 90-103, January.
• Ion CROITORU, 2021. "Organization Of Financial-Accounting Activity In Public Entities," Internal Auditing and Risk Management, Athenaeum University of Bucharest, vol. 62(2), pages 46-57, June.
• Claudia Catalina CIOCAN & Mihai CARP & Iuliana GEORGESCU, 2021. "The Determinants of the Financial Reporting Quality: Empirical Evidence for Romania," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 19(162), pages 301-301, May.
• Elena NECHITA, 2021. "The Value Relevance of Non-Financial Reporting in Determining the Market Value of Equity," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 19(162), pages 320-320, May.
• Laura-Eugenia-Lavinia BARNA & Bogdan-Stefan IONESCU & Dumitru-Florin MOISE, 2021. "The Influence of Integrated Systems on Company Performance and Sustainability," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 19(162), pages 337-337, May.
• Anca-Ioana BRINDUSE (NIMIGEAN) & Ovidiu Constantin BUNGET, 2021. "Reconsidering Budgeting after the COVID-19 Outbreak," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 19(162), pages 351-351, May.
• Lioara-Veronica PASC & Camelia-Daniela HATEGAN, 2021. "Reporting Significant Transactions with Affiliated Parties of Listed Companies on Stock Exchange," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 19(162), pages 359-359, May.
• Daniela PORDEA & Alin-Constantin DUMITRESCU, 2021. "Convergence to IFRS in Romania – Score per Minute," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 19(162), pages 373-373, May.
• Luminita-Georgiana ACHIM & Elena MITOI & Marian Valentin MOLDOVEANU & Codrut-Ioan TURLEA, 2021. "Credit Scoring – General Approach in the IFRS 9 Context," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 19(162), pages 384-384, May.
• Ana Novak & Ivana Barisic & Ivana Mamic Sacer, 2021. "Education On Information Technologies In Accounting €“ Analysis Of Higher Education Systems In Selected European Countries," Economic Thought and Practice, Department of Economics and Business, University of Dubrovnik, vol. 30(1), pages 243-265, june.
• Jasmina Selimovic & Benina Veledar, 2021. "Impact Of Ias 19 Actuarial Calculations’ On Financial Performance: Evidence From Public Enterprises In Federation Of Bosnia And Herzegovina," Economic Thought and Practice, Department of Economics and Business, University of Dubrovnik, vol. 30(1), pages 267-283, june.
• Ani Stoykova, 2021. "Effect of the Application of IFRS 15: Evidence from Bulgaria," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 3, pages 174-188.
• Ibrahim Mert, 2021. "The Effects of Collaboration between Internal Auditing and Financial Affairs Departments: A Survey Conducted through the Internal Auditing and Financial Affairs Departments," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 3, pages 96-114.
• Plamena Nedyalkova & Andriyana Andreeva & Galina Yolova, 2021. "Digitalization and the New Legal and Economic Challenges to Employers in Implementing Internal Control," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 5, pages 158-175.
• Álvaro Menéndez & Maristela Mulino, 2021. "Resultados de las empresas no financieras hasta el cuarto trimestre de 2020. Un avance de cierre del ejercicio," Boletín Económico, Banco de España, issue 2/2021, pages 1-16.
• Álvaro Menéndez & Maristela Mulino, 2021. "Resultados de las empresas no financieras en el primer trimestre de 2021," Boletín Económico, Banco de España, issue 3/2021, pages 1-18.
• Álvaro Menéndez & Maristela Mulino, 2021. "Resultados de las empresas no financieras hasta el segundo trimestre de 2021," Boletín Económico, Banco de España, issue 4/2021, pages 1-18.
• Álvaro Menéndez Pujadas & Maristela Mulino, 2021. "Results of non-financial corporations to 2021 Q2," Economic Bulletin, Banco de España, issue 4/2021, pages 1-18.
• Álvaro Menéndez & Maristela Mulino, 2021. "Economic and financial performance of Spanish firms in 2020 and 2021 according to the Central Balance Sheet Data Office," Economic Bulletin, Banco de España, issue 4/2021, pages 1-20.
• Álvaro Menéndez Pujadas & Maristela Mulino, 2021. "Results of non-financial corporations to 2020 Q4. Preliminary year-end data," Economic Bulletin, Banco de España, issue 2/2021, pages 1-16.
• Álvaro Menéndez & Maristela Mulino, 2021. "Results of non-financial corporations in 2021 Q1," Economic Bulletin, Banco de España, issue 3/2021, pages 1-16.
• Tommaso Perez & Francesco Potente & Andrea Carboni & Alberto Di Iorio & Jacopo Raponi, 2021. "The impact of complex financial instruments on banks’ vulnerability: empirical evidence on SSM banks," Questioni di Economia e Finanza (Occasional Papers) 633, Bank of Italy, Economic Research and International Relations Area.
• Andrea Canton & Tommaso Loizzo & Federico Schimperna, 2021. "The implementation of the IFRS 9 accounting standard in Italy by small banks and financial intermediaries: initial evidence," Questioni di Economia e Finanza (Occasional Papers) 644, Bank of Italy, Economic Research and International Relations Area.
• Miloš Božović, 2021. "Sistemska Komponenta Kreditnog Rizika: Metod Kopula (Systemic Component Of Credit Risk: A Copula-Based Method)," Ekonomske ideje i praksa, Faculty of Economics, University of Belgrade, issue 41, pages 1-13, June.
• Milutin Živanović, 2021. "What Determines The Application Of Ifrs 3 In Accounting For Goodwill? (Determinante Primene Standarda Msfi 3 Prilikom Računovodstvenog Tretmana Gudvila)," Ekonomske ideje i praksa, Faculty of Economics, University of Belgrade, issue 42, pages 15-29, September.
• Filipović Ivica & Šušak Toni & Lijić Andrea, 2021. "The Effect of Auditor Rotation on the Relationship between Financial Manipulation and Auditor’s Opinion," Business Systems Research, Sciendo, vol. 12(1), pages 96-108, May.
• Bredmar Krister & Melin Ulrika, 2021. "The Intertwined Functions of Advanced Information Systems and Management Control Practice in a Municipal Context," Business Systems Research, Sciendo, vol. 12(2), pages 160-171, December.
• Rep Ana, 2021. "Notes to the Financial Statements: Current State and Improvement," Business Systems Research, Sciendo, vol. 12(2), pages 60-78, December.
• 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 Günay & 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.
• Rizal Mawardi, 2021. "The Impact of Financial Distress, Corporate Governance, and Auditor Switching On Audit Delay," GATR Journals jfbr189, Global Academy of Training and Research (GATR) Enterprise.
• Céline Baud & Cédric Durand, 2021. "Making profits by leading retailers in the digital transition: A comparative analysis of Carrefour, Amazon and Wal-Mart (1996-2019)," Working Papers hal-03332318, HAL.
  • Céline Baud & Cédric Durand, 2021. "Making profits by leading retailers in the digital transition: A comparative analysis of Carrefour, Amazon and Wal-Mart (1996-2019)," CEPN Working Papers hal-03332318, HAL.
• 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.
  • Gaëtan Le Quang, 2018. ""Taking Diversity into Account": Real Effects of Accounting Measurement on Asset Allocation," EconomiX Working Papers 2018-28, University of Paris Nanterre, EconomiX.
  • Gaëtan Le Quang, 2021. "“Taking Diversity Into Account”: Real effects of accounting measurement on asset allocation," Post-Print hal-03154302, HAL.
  • Gaëtan Le Quang, 2021. "“Taking diversity into account”: real effects of accounting measurement on asset allocation," Post-Print hal-03169493, HAL.
• 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.
  • Gaëtan Le Quang, 2018. ""Taking Diversity into Account": Real Effects of Accounting Measurement on Asset Allocation," EconomiX Working Papers 2018-28, University of Paris Nanterre, EconomiX.
  • Gaëtan Le Quang, 2021. "“Taking diversity into account”: real effects of accounting measurement on asset allocation," Post-Print hal-03169493, HAL.
• Adil Laouane & Mohamed Torra, 2021. "The impact of the adoption of IFRS standards on the informational relevance of financial performance indicators of companies listed in the Casablanca BVC [L’impact de l’adoption des normes IFRS sur," Post-Print hal-03371865, HAL.
• 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.
• Céline Baud & Cédric Durand, 2021. "Making profits by leading retailers in the digital transition: A comparative analysis of Carrefour, Amazon and Wal-Mart (1996-2019)," CEPN Working Papers hal-03332318, HAL.
  • Céline Baud & Cédric Durand, 2021. "Making profits by leading retailers in the digital transition: A comparative analysis of Carrefour, Amazon and Wal-Mart (1996-2019)," Working Papers hal-03332318, HAL.
• Amra Gadžo & Benina Veledar, 2021. "Issues Relating To Goodwill Valuation: Evidence From Companies In Federation Of Bosnia And Herzegovina," Ekonomski pregled, Hrvatsko društvo ekonomista (Croatian Society of Economists), vol. 72(2), pages 249-271.
• Olha Lukova, 2021. "Expert Verification of Accounting Information on Financial Instruments for Solving Economic Crimes," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 101-114, March.
• Natalia Skorobogatova, 2021. "Objects of Intellectual Property Right in the Accounting System," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 20-28, March.
• Leonid Suk & Petro Suk, 2021. "Accounting for Capital Turnover," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 29-35, March.
• Tetiana Shepel, 2021. "Development of Accounting in Ukraine Based on the Implementation of IFRS: Problems and Prospects," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 36-43, March.
• Olena Yarmolyuk & Olha Dmytrenko & Svitlana Viter, 2021. "Trends of the Accounting Development in Ukraine Taking into Account Foreign Experience," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 44-51, March.
• Viktoriia Gryn, 2021. "Strategic Correction of Enterprise Reporting Policy," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 5-11, March.
• Enkeleda Lulaj, 2021. "Accounting, Reforms and Budget Responsibilities in the Financial Statements," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 61-69, March.
• Yuliya Ostapenko, 2021. "Management of Tax Burden on Value-Added Tax at the Enterprise Level," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 70-75, March.
• Mariya Shyhun & Andrii Zhuravel, 2021. "Improving of the Tax Calculations in SAP for Ukrainian Companies," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 83-89, March.
• Natalya Bondarenko & Olha Feloniuk, 2021. "Organization of Warehouse Accounting of Production Inventories at the Enterprise," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 11-18, June.
• Serhii Bardash & Tetiana Osadcha, 2021. "Ontology of Variability of Accounting for Financial Rent," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 5-10, June.
• Olha Usatenko & Maryna Pashkevych, 2021. "Institutional Practices of Retail Accounting," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 19-25, September.
• Vasyl Hyk, 2021. "The Enterprise's Integrated Reporting: Bibliometric Analysis," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 5-10, September.
• Oleh Sokil & Dimitar Zvezdov & Laszlo Vasa, 2021. "The Perspective of European Globalization and Capitalization of Agriculture in the Post-Covid Period," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 90-96, September.
• Tamara Kucherenko & Halyna Anishchenko & Liudmyla Melnyk & Beata Anna Glinkowska-Krauze, 2021. "Accounting Information System under the Digital Transformation," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 23-29, December.
• Olha Lukova, 2021. "Accounting Identification of Agricultural Receipts as Financial Instruments," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 30-38, December.
• Rahmat Novari & Yusnaini & Luk Luk Fuadah, 2021. "The Impact of Tax Incentives, Political Costs, Litigation Risk and Equity Valuation on Accounting Conservatism," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 39-45, December.
• Sri Pujiningsih, 2021. "Exploration of University Sustainability Report Indicators: Evidence from Indonesia," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 46-54, December.
• Achmad Farid Dedyansyah & Sri Pujiningsih & Satia Nur Maharani, 2021. "The Impact of IFRS Adoption on the Quality of Accounting Information: Systematic Literature Review," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 5-15, December.
• Fengyun Wu, 2021. "The Differential Impact Of Private And Public Debt On Accounting Conservatism," Accounting & Taxation, The Institute for Business and Finance Research, vol. 13(1), pages 109-119.
• Elizabeth Johnson & Matthew Petersen & Joshua Sloan & Adrian Valencia, 2021. "The Interest, Knowledge, And Usage Of Artificial Intelligence In Accounting: Evidence From Accounting Professionals," Accounting & Taxation, The Institute for Business and Finance Research, vol. 13(1), pages 45-58.
• Susanne Leitner-Hanetseder & Josef Arminger & Christa Hangl, 2021. "Impact Of Software Expenses On Financial Statements And Capital Ratios In The Financial Sector Empirical: Evidence From Germany And Austria," Accounting & Taxation, The Institute for Business and Finance Research, vol. 13(1), pages 97-108.
• Susanne Leitner-Hanetseder & Christoph Eisl & Carina Knoll & Othmar M. Lehner, 2021. "Need For Advanced It Skills For Accountants €“ What Does Accounting Education Literature Tell Us?," Business Education and Accreditation, The Institute for Business and Finance Research, vol. 13(1), pages 57-69.
• Yahn-Shir Chen & Yi-Fang Yang & I-Ching Huang, 2021. "Effects Of Increased Competition On Smallsized Auditors In Taiwan: Fight Or Flight?," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, vol. 15(1), pages 1-17.
• Mirjana Hladika & Danimir Gulin & Ivana Bernat, 2021. "Revaluation as a Model of Subsequent Measurement of Property, Plant, and Equipment – Case of Croatia," Croatian Economic Survey, The Institute of Economics, Zagreb, vol. 23(1), pages 63-95, June.
• Sevala Isakovic-Kaplan & Lejla Demirovic & Mahir Proho, 2021. "Benford’s Law in Forensic Analysis of Income Statements of Economic Entities in Bosnia and Herzegovina," Croatian Economic Survey, The Institute of Economics, Zagreb, vol. 23(1), pages 31-61, June.
• Elena Alina OLARU (COLBEA), 2021. "Information platform - solution of digitalization of the public accounting system," Romanian Journal of Economics, Institute of National Economy, vol. 53(2(62)), pages 108-122, December.
• Andrijana Rogosic, 2021. "Public sector cost accounting and information usefulness in decision-making," Public Sector Economics, Institute of Public Finance, vol. 45(2), pages 209-227.
• Hulya Kesici Caliskan & Ayse Atilgan Saridogan, 2021. "An Empirical Analysis for the Effects of Accounting and Auditing Standards and Corporate Governance on Macroeconomic Stability," Journal of Economic Policy Researches, Istanbul University, Faculty of Economics, vol. 8(2), pages 101-114, July.
• Nizar Mohammad Alsharari (ed.), 2021. "Accounting and Finance Innovations," Books, IntechOpen, number 7129.
• Dina El Mahdy, 2021. "The Economic Effect of Bitcoin Halving Events on the U.S. Capital Market," Chapters, in: Nizar Mohammad Alsharari (ed.), Accounting and Finance Innovations, IntechOpen.
• Phan Anh Tu & Le Khuong Ninh & Do Thuy Huong, 2021. "Internationalization and Turkish Manufacturing Firm Performance - Does Managerial Personality Matter?," Chapters, in: Nizar Mohammad Alsharari (ed.), Accounting and Finance Innovations, IntechOpen.
• Sezer Bozkus Kahyaoglu & Tamer Aksoy, 2021. "Survey on Blockchain Based Accounting and Finance Algorithms Using Bibliometric Approach," Chapters, in: Nizar Mohammad Alsharari (ed.), Accounting and Finance Innovations, IntechOpen.
• Rim Khemiri, 2021. "Knowledge and Skills Required in Accounting Education: A Comparative Study," Chapters, in: Nizar Mohammad Alsharari (ed.), Accounting and Finance Innovations, IntechOpen.
• Hardo Holpus & Ahmad Alqatan & Muhammad Arslan, 2021. "Investigating the Viability of Applying a Lower Bound Risk Metric for Altman's z-Score," Chapters, in: Nizar Mohammad Alsharari (ed.), Accounting and Finance Innovations, IntechOpen.
• Sunita Dasman, 2021. "Analysis of Return and Risk of Cryptocurrency Bitcoin Asset as Investment Instrument," Chapters, in: Nizar Mohammad Alsharari (ed.), Accounting and Finance Innovations, IntechOpen.
• Rui Jorge Rodrigues Jorge Rodrigues da Silva & Maria do Ceu Gaspar Alves & Maria Margarida Mendes Rodrigues, 2021. "What Was Published in Accounting Education Journals about Accounting Teaching?," Chapters, in: Nizar Mohammad Alsharari (ed.), Accounting and Finance Innovations, IntechOpen.
• Orla Feeney, 2021. "Accounting in a Social Context," Chapters, in: Nizar Mohammad Alsharari (ed.), Accounting and Finance Innovations, IntechOpen.
• Nizar Mohammad Alsharari, 2021. "Management Accounting Practices and E-Business Model in the US Walmart Corporation," Chapters, in: Nizar Mohammad Alsharari (ed.), Accounting and Finance Innovations, IntechOpen.
• rafathunnisa Syeda, 2021. "Impact of Working Capital Management on Profitability: A Case Study of Trading Companies," Chapters, in: Nizar Mohammad Alsharari (ed.), Accounting and Finance Innovations, IntechOpen.
• Sumiyana Sumiyana & Hendrian Hendrian & Ruslan Effendi & Krisnhoe Fitrijati & Sriwidharmanely Sriwidharmanely, 2021. "Accounting Quality and Its Challenges in 21 st Century," Chapters, in: Nizar Mohammad Alsharari (ed.), Accounting and Finance Innovations, IntechOpen.
• Zahra AL Nasser, 2021. "The Effect of Internal Corporate Governance of the Firm's Performance and Firm Value in Five GCC Countries," Chapters, in: Nizar Mohammad Alsharari (ed.), Accounting and Finance Innovations, IntechOpen.
• Herbert Nold & Lukas Michel, 2021. "Organizational Culture: A Systems Approach," Chapters, in: Nizar Mohammad Alsharari (ed.), Accounting and Finance Innovations, IntechOpen.
• Sule Ishola Omotosho, 2021. "Informality and Entrepreneurship in Developing Economy: Case for Entrepreneurial Financing," Chapters, in: Nizar Mohammad Alsharari (ed.), Accounting and Finance Innovations, IntechOpen.
• Ishay Wolf & Smadar Levi, 2021. "Funded Pension Schemes in Aging Societies: A Pure Economic Argument?," Chapters, in: Nizar Mohammad Alsharari (ed.), Accounting and Finance Innovations, IntechOpen.
• Garvan Whelan & Paul Hanly & Vincent O’Connell & Oldřich Ludwig Dittrich & Naser Abu Ghazalah, 2021. "Impact on Firm Liquidity Arising from Outsourcing Decisions as Evidenced by Off-Balance-Sheet Disclosures," International Advances in Economic Research, Springer;International Atlantic Economic Society, vol. 27(1), pages 17-27, February.
• Liis Tetsov & Natalie Gurvitš-Suits & Jiří Strouhal, 2021. "Job Satisfaction of Estonian Professional Accountants," International Advances in Economic Research, Springer;International Atlantic Economic Society, vol. 27(1), pages 79-81, February.
• Jiří Dokulil & Boris Popesko & Kateřina Kadalová, 2021. "Impact of Non-financial Performance Indicators on Planning Process Efficiency," International Advances in Economic Research, Springer;International Atlantic Economic Society, vol. 27(4), pages 329-331, November.
• Abdullah Alsaadi, 2021. "Can Inclusion in Religious Index Membership Mitigate Earnings Management?," Journal of Business Ethics, Springer, vol. 169(2), pages 333-354, March.
• Inga Hardeck & J. William Harden & David R. Upton, 2021. "Consumer Reactions to Tax Avoidance: Evidence from the United States and Germany," Journal of Business Ethics, Springer, vol. 170(1), pages 75-96, April.
• Joseph F. Brazel & Lorenzo Lucianetti & Tammie J. Schaefer, 2021. "Reporting Concerns About Earnings Quality: An Examination of Corporate Managers," Journal of Business Ethics, Springer, vol. 171(3), pages 435-457, July.
• Xi Fu & Xiaoxi Wu & Zhifang Zhang, 2021. "The Information Role of Earnings Conference Call Tone: Evidence from Stock Price Crash Risk," Journal of Business Ethics, Springer, vol. 173(3), pages 643-660, October.
• Yanmin Gao & Alfred Wagenhofer, 2021. "Board monitoring efficiency and the value of conservative accounting," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 25(2), pages 321-345, June.
• Esther Pittroff, 2021. "The legitimacy of global accounting rules: a note on the challenges from path-dependence theory," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 25(2), pages 379-396, June.
• Wulung Li & Ramachandran Natarajan & Yan Zhao & Kenneth Zheng, 2021. "The effect of management control mechanisms through risk-taking incentives on asymmetric cost behavior," Review of Quantitative Finance and Accounting, Springer, vol. 56(1), pages 219-243, January.
• Emre Kilic & Gerald Lobo & Tharindra Ranasinghe & Lin Yi, 2021. "Strategic usefulness of ignorance: evidence from income smoothing via retained interest of securitized loans," Review of Quantitative Finance and Accounting, Springer, vol. 56(1), pages 245-272, January.
• Nancy L. Harp & Kevin H. Kim & Derek K. Oler, 2021. "A bold move or biting off more than they can chew: examining the performance of small acquirers," Review of Quantitative Finance and Accounting, Springer, vol. 56(2), pages 393-422, February.
• Songsheng Chen & Jun Guo & Qingqing Liu & Xiaoxiao Tong, 2021. "The impact of XBRL on real earnings management: unexpected consequences of the XBRL implementation in China," Review of Quantitative Finance and Accounting, Springer, vol. 56(2), pages 479-504, February.
• Vitor Azevedo & Patrick Bielstein & Manuel Gerhart, 2021. "Earnings forecasts: the case for combining analysts’ estimates with a cross-sectional model," Review of Quantitative Finance and Accounting, Springer, vol. 56(2), pages 545-579, February.
• Daniel Aobdia & Luminita Enache & Anup Srivastava, 2021. "Changes in Big N auditors’ client selection and retention strategies over time," Review of Quantitative Finance and Accounting, Springer, vol. 56(2), pages 715-754, February.
• Jiang Cheng & J. David Cummins & Tzuting Lin, 2021. "Earnings management surrounding forced CEO turnover: evidence from the U.S. property-casualty insurance industry," Review of Quantitative Finance and Accounting, Springer, vol. 56(3), pages 819-847, April.
• Peter M. Johnson & Thomas J. Lopez & Trevor L. Sorensen, 2021. "Did SFAS 141/142 improve the market’s understanding of net assets, goodwill, or other intangible assets?," Review of Quantitative Finance and Accounting, Springer, vol. 56(3), pages 891-915, April.
• Tri Tri Nguyen & Chau Minh Duong & Sunitha Narendran, 2021. "CEO profile and earnings quality," Review of Quantitative Finance and Accounting, Springer, vol. 56(3), pages 987-1025, April.
• Jing Wang & Wei Li & Arno Forst, 2021. "Product market competition, stock price informativeness, and IFRS adoption: evidence from Europe," Review of Quantitative Finance and Accounting, Springer, vol. 56(4), pages 1537-1559, May.
• Guanming He & Helen Mengbing Ren & Richard Taffler, 2021. "Do corporate insiders trade on future stock price crash risk?," Review of Quantitative Finance and Accounting, Springer, vol. 56(4), pages 1561-1591, May.
• D. G. DeBoskey & Yutao Li & Gerald J. Lobo & Yan Luo, 2021. "Corporate political transparency and the cost of debt," Review of Quantitative Finance and Accounting, Springer, vol. 57(1), pages 111-145, July.
• Yashu Dong & Danqing Young & Yinglei Zhang, 2021. "Familiarity bias and earnings-based equity valuation," Review of Quantitative Finance and Accounting, Springer, vol. 57(2), pages 795-818, August.
• K. C. Kenneth Chu & W. H. Sophia Zhai, 2021. "Distress risk puzzle and analyst forecast optimism," Review of Quantitative Finance and Accounting, Springer, vol. 57(2), pages 429-460, August.
• Yin Liu & Huiqi Gan & Khondkar Karim, 2021. "The effectiveness of chief financial officer board membership in improving corporate investment efficiency," Review of Quantitative Finance and Accounting, Springer, vol. 57(2), pages 487-521, August.
• Brooke Beyer & Binod Guragai & Eric T. Rapley, 2021. "Discontinued operations and analyst forecast accuracy," Review of Quantitative Finance and Accounting, Springer, vol. 57(2), pages 595-627, August.
• Rani Hoitash & Udi Hoitash & Ari Yezegel, 2021. "Can sell-side analysts’ experience, expertise and qualifications help mitigate the adverse effects of accounting reporting complexity?," Review of Quantitative Finance and Accounting, Springer, vol. 57(3), pages 859-897, October.
• Prodosh Simlai, 2021. "Accrual mispricing, value-at-risk, and expected stock returns," Review of Quantitative Finance and Accounting, Springer, vol. 57(4), pages 1487-1517, November.
• Mohammed Muneerali Thottoli, 2021. "Practical knowledge in preparing financial statements and ICT-enabled financial plans: An empirical study among entrepreneurial students in Oman," International Entrepreneurship Review, Centre for Strategic and International Entrepreneurship at the Cracow University of Economics., vol. 7(1), pages 21-31.
• Inten Meutia & Rochmawati Daud, 2021. "The meaning of financial accountability in Islamic boarding schools: The case of Indonesia," International Entrepreneurship Review, Centre for Strategic and International Entrepreneurship at the Cracow University of Economics., vol. 7(2), pages 31-41.
• Juhász, Péter & Boda, György & Stocker, Miklós & Matyusz, Zsolt, 2021. "A fenntartható gazdasági növekedés és a tudástőke [Sustainable economic growth and knowledge capital]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(S11), pages 2-35.
• Alois Paul Knobloch & Felix Krauß, 2021. "Reconsidering the Prudential Filter for the Cash Flow Hedge Reserve in View of the Purpose of Banking Regulation," Credit and Capital Markets, Credit and Capital Markets, vol. 54(2), pages 265-299.
• Christian Kuster & Ana M. Golpe Cervelo, 2021. "Uso de los modelos de costeo en la toma de decisiones: evidencia empírica en evaluaciones diagnósticas aplicadas en cursos de grado, posgrado y empresariales en Uruguay, Brasil y Colombia," Proyecciones, IIEC, Univeridad Nacional de La Plata., Instituto de Investigaciones y Estudios Contables, Facultad de Ciencias Económicas, Universidad Nacional de La Plata, issue 15, pages 1-16, January-D.
• Hugo Ricardo Arreghini, 2021. "La investigación en lo social. El rol de la contabilidad," Proyecciones, IIEC, Univeridad Nacional de La Plata., Instituto de Investigaciones y Estudios Contables, Facultad de Ciencias Económicas, Universidad Nacional de La Plata, issue 15, pages 53-65, January-D.
• Xu Jiang, 2021. "Are Interim Performance Evaluations Optimal when the Evaluations are Subject to Manipulation?," Journal of Institutional and Theoretical Economics (JITE), Mohr Siebeck, Tübingen, vol. 177(3), pages 239-260.
• Lian Kee Phua & Char-Lee Lok & Yong Xia Chua & Tan-Chin Lim, 2021. "Earnings Volatility, the Use of Financial Derivatives and Earnings Management: Evidence from an Emerging Market," Malaysian Journal of Economic Studies, Faculty of Business and Economics, University of Malaya & Malaysian Economic Association, vol. 58(1), pages 1-20, June.
• Gabor Szigel, 2021. "Procyclical Effects of IFRS 9 - Illustrated by a Simulation on the Hungarian Banking System," Financial and Economic Review, Magyar Nemzeti Bank (Central Bank of Hungary), vol. 20(2), pages 60-90.
• Li, Leye & Monroe, Gary S. & Wang, Jenny Jing, 2021. "State ownership and abnormal accruals in highly-valued firms: Evidence from China," Journal of Contemporary Accounting and Economics, Elsevier, vol. 17(1).
• Hu, Jun & Wu, Huiying & Ying, Sammy Xiaoyan & Long, Wenbin, 2021. "Relative-to-rival corporate philanthropy, product market competitiveness, and stakeholders," Journal of Contemporary Accounting and Economics, Elsevier, vol. 17(1).
• Haider, Imran & Singh, Harjinder & Sultana, Nigar, 2021. "Managerial ability and accounting conservatism," Journal of Contemporary Accounting and Economics, Elsevier, vol. 17(1).
• Jutasompakorn, Pearpilai & Lim, Chu Yeong & Ranasinghe, Tharindra & Ow Yong, Kevin, 2021. "Impact of Basel III on the discretion and timeliness of Banks’ loan loss provisions," Journal of Contemporary Accounting and Economics, Elsevier, vol. 17(2).
• Goodwin, John & Routledge, James, 2021. "Determinants of the duration of the voluntary administration process: An unconditional quantile regression analysis," Journal of Contemporary Accounting and Economics, Elsevier, vol. 17(3).
• Kutubi, Shawgat S. & Ahmed, Kamran & Khan, Hayat & Garg, Mukesh, 2021. "Multiple directorships and the extent of loan loss provisions: Evidence from banks in South Asia," Journal of Contemporary Accounting and Economics, Elsevier, vol. 17(3).
• Mather, Paul & Ranasinghe, Dinithi & Unda, Luisa A., 2021. "Are gender diverse boards more cautious? The impact of board gender diversity on sentiment in earnings press releases," Journal of Contemporary Accounting and Economics, Elsevier, vol. 17(3).
• Kitagawa, Norio, 2021. "Macroeconomic uncertainty and management forecast accuracy," Journal of Contemporary Accounting and Economics, Elsevier, vol. 17(3).
• Glegg, Charmaine & Harris, Oneil & Ngo, Thanh & Susnjara, Jurica, 2021. "Having the government as a client: Does this reduce earnings management of the firm?," Journal of Government and Economics, Elsevier, vol. 4(C).
• Abdalla, Ahmed M. & Carabias, Jose M. & Patatoukas, Panos N., 2021. "The real-time macro content of corporate financial reports: A dynamic factor model approach," Journal of Monetary Economics, Elsevier, vol. 118(C), pages 260-280.
• Hsieh, Wen-liang Gideon & Lee, Chin-Shen, 2021. "Who reacts to what information in securities analyst reports? Direct evidence from the investor trade imbalance," Pacific-Basin Finance Journal, Elsevier, vol. 65(C).
• Liang, Quanxi & Li, Qiumei & Lu, Meiting & Shan, Yaowen, 2021. "Industry and geographic peer effects on corporate tax avoidance: Evidence from China," Pacific-Basin Finance Journal, Elsevier, vol. 67(C).
• Li, Tao & Ji, Yu, 2021. "Institutional ownership and insider trading profitability: Evidence from an emerging market," Pacific-Basin Finance Journal, Elsevier, vol. 70(C).
• 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.
  • Gaëtan Le Quang, 2018. ""Taking Diversity into Account": Real Effects of Accounting Measurement on Asset Allocation," EconomiX Working Papers 2018-28, University of Paris Nanterre, EconomiX.
  • Gaëtan Le Quang, 2021. "“Taking diversity into account”: real effects of accounting measurement on asset allocation," Post-Print hal-03169493, HAL.
• Das, Somnath & King, Alexander Z., 2021. "Measuring the informativeness of earnings announcements: The role of event windows," The Quarterly Review of Economics and Finance, Elsevier, vol. 82(C), pages 350-367.
• Mughal, Azhar & Tao, Qizhi & Sun, Yicheng & Xiang, Xueman, 2021. "Earnings management at target firms and the acquirers’ performance," International Review of Economics & Finance, Elsevier, vol. 72(C), pages 384-404.
• Xu, Qiuhua & Deng, Li & Li, Sen & Huang, Wen, 2021. "Do hometown connections affect corporate governance? Evidence from Chinese Listed Companies," International Review of Economics & Finance, Elsevier, vol. 73(C), pages 290-302.
• Lee, Cheng-Few & Sung, Hao-Chang, 2021. "Product market competition and real activities manipulation: Theory and implications," International Review of Economics & Finance, Elsevier, vol. 74(C), pages 192-205.
• Guo, Shijun & Yu, Xin & Faff, Robert, 2021. "Political connections and media slant," International Review of Economics & Finance, Elsevier, vol. 74(C), pages 58-80.
• Cheng, Louis T.W. & Wang, Jacqueline Wenjie, 2021. "Equity ownership and corporate transparency: International evidence," International Review of Economics & Finance, Elsevier, vol. 76(C), pages 143-165.
• Naaman, Christine & Magnan, Michel & Hammami, Ahmad & Yao, Li, 2021. "Credit unions vs. commercial banks, who takes more risk?," Research in International Business and Finance, Elsevier, vol. 55(C).
• Majeed, Muhammad Ansar & Yan, Chao, 2021. "Financial statement comparability, state ownership, and the cost of debt: Evidence from China," Research in International Business and Finance, Elsevier, vol. 58(C).
• Cascino, Stefano & Clatworthy, Mark A. & Osma, Beatriz Garcia & Gassen, Joachim & Imam, Shahed, 2021. "The usefulness of financial accounting information: evidence from the field," LSE Research Online Documents on Economics 107569, London School of Economics and Political Science, LSE Library.
• Anantharaman, Divya & Chuk, Elizabeth & Kamath, Saipriya, 2021. "Location, location, location! Real effects from the mandated removal of pension expected return from operating income," LSE Research Online Documents on Economics 108931, London School of Economics and Political Science, LSE Library.
• Raghunandan, Aneesh, 2021. "Financial misconduct and employee mistreatment: evidence from wage theft," LSE Research Online Documents on Economics 109863, London School of Economics and Political Science, LSE Library.
• Nezlobin, Alexander & Sloan, Richard G. & Giedt, Jenny Zha, 2021. "Construct validity in accruals quality research," LSE Research Online Documents on Economics 112165, London School of Economics and Political Science, LSE Library.
• Stephen Walker, 2021. "Critique of an Article on Machine Learning in the Detection of Accounting Fraud," Econ Journal Watch, Econ Journal Watch, vol. 18(1), pages 1-61–70, March.
• Yang Bao & Bin Ke & Bin Li & Y. Julia Yu & Jie Zhang, 2021. "A Response to "Critique of an Article on Machine Learning in the Detection of Accounting Fraud"," Econ Journal Watch, Econ Journal Watch, vol. 18(1), pages 1-71–78, March.
• Stephen Walker, 2021. "Rejoinder to the Critique of an Article on Machine Learning in the Detection of Accounting Fraud," Econ Journal Watch, Econ Journal Watch, vol. 18(2), pages 230–234-2, September.
• Yousuf Kamal, 2021. "Stakeholders expectations for CSR-related corporate governance disclosure: evidence from a developing country," Asian Review of Accounting, Emerald Group Publishing, vol. 29(2), pages 97-127, January.
• Harry Suharman & Nurul Hidayah, 2021. "Essentials of Intellectual Capital to Create Higher Education Sustainable Competitive Advantage: Environment Uncertainty as a Moderating Variable in Indonesia Private Universities," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(1), pages 382-391.
• Joy Lynn R. Legaspi, 2021. "Quality as Antecedent of Customer Satisfaction," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(2), pages 220-230.
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• 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).
• CETINA Marius Ionel & MUNTEAN Larisa, 2021. "The Perspectives Of The Internal Audit Activity In The Context Of Eu Globalization," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 73(1), pages 31-44, March.
• ARON Maria Petronela & MATES Dorel, 2021. "Comparative Study On The Recognition And Evaluation Of Biological Assets According To National Regulations And Ias 41 Agriculture," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 73(2), pages 8-18, May.
• MARINA Alexandra-Gabriela, 2021. "Accounting Harmonization With Ifrs: A Bibliometric Analysis Using Vosviewer Software," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 73(4), pages 28-40, December.
• Marius Boita & Luminita Paiusan & Eduard Ajtay, 2021. "Underevaluation of the Taxable Base as a Result of Policies Aggressive Accountants Source Generator of Tax Fraud," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 697-702, August.
• Nina Adriana Buica & Marioara Avram & Magdalena Mihai, 2021. "Financial Audit Procedures Employed in Sustainability Assurance," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 703-709, August.
• Cristian Cenar & Iuliana Cenar, 2021. "Microaccounting and Macroaccounting: Characteristics and Interferences," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 710-718, August.
• Cristian Cenar & Iuliana Cenar, 2021. "Economic Pictures, the Tools for a Macroeconomic Analysis," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 719-728, August.
• Margareta Fagadar (Ghisa) & Claudiu – Florin Deac & Alexandru -Teodor Coracioni, 2021. "Increasing Public Administrative Responsibility by Modernizing the IT System for Reporting the Financial Statements of Public Institutions," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 741-749, August.
• Cristina Elena Georgescu, 2021. "Considerations About the Application of Accrual Accounting on the Public Sector in Romania," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 750-756, August.
• Teodor Hada & Ionela Cornelia Cioca, 2021. "Fiscal and Accounting Aspects Regarding the Gambling," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 757-765, August.
• Teodor Hada & Iulia Cristina Iuga & Dorin Wainberg, 2021. "Aspects Regarding the Registration in Accounting of Some Active Support Measures for Employees and Employers in Romania During 2020," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 766-771, August.
• Roxana-Aurelia Mart & Bogdan-Dumitru Cosofret, 2021. "Economic Theories that Explain the Emergence of Tax Evasion," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 782-790, August.
• Traian Cristin Nicolae, 2021. "Considerations on the Application of Information Technology Tools in Building the Accounting of Entities," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 791-797, August.
• Traian Cristin Nicolae, 2021. "Current Issues Regarding the Recording in Accounting of the Financial Instruments for Financing the Activity of the Entities," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 798-806, August.
• Traian Cristin Nicolae, 2021. "Considerations Regarding the Use of Information Technology in the Creation of Current Models of Entities' Accounting," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 1088-1094, December.
• Andreea-Cristina Savu & Lucian Badalau, 2021. "The Role of Accounting in Conducting Judicial Accounting Expertises and their Evolution in the Digital Era," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 1131-1137, December.
• Andreea-Cristina Savu, 2021. "Financial Audit from Robotization to Digitization," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 1138-1144, December.
• Mihai-Florentin Herciu, 2021. "Regulations Regarding Nonfinancial Reporting and Socially Responsible Behavior," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 286-294, December.
• Mihai-Florentin Herciu, 2021. "The Evolution of Corporate Social Responsibility and the Impact on the Organizations," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 295-303, December.
• Solomia Andres, 2021. "Managerial Challenges and the Impact of the Pandemic at the Level of a Corporate Governance Enterprise," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 562-569, December.
• Maria Petronela Aron, 2021. "Performance Measurement and Characterization of Financial Indicators of Agricultural Companies in Romania," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 928-934, December.
• Nicoleta Asalos & Bianca Zota & Luminita Iona Stefanica, 2021. "Uncertainty, Risks, and Challenges in the Accounting Profession during the COVID-19 Pandemic," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 935-939, December.
• Marius Boita & Luminita Paiusan & Adina Maria Motica, 2021. "Financial Impact Accounting in Determining the Fiscal Result," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 940-944, December.
• Leliana Diana Bolcu & Mihaela-Raluca Boharu (Mircea), 2021. "The Impact of Information Technologies on the Activity of Accountants," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 945-952, December.
• Maria Alina Caratas & Elena Cerasela Spătariu & Gabriela Gheorghiu, 2021. "The Influence of Culture on Accounting Disclosure among Islamic Countries," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 95-100, December.
• Leliana Diana Bolcu & Mihaela-Raluca Boharu (Mircea), 2021. "Outsourcing of the Accounting and Financial Function," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 953-961, December.
• Vidal García, Raúl & Ribal Sanchis, Javier & Blasco Ruiz, Ana, 2021. "Stock market multiples in the valuation of unlisted agrifood companies. || Múltiplos de mercado en la valoración de empresas agroalimentarias no cotizadas," Revista de Métodos Cuantitativos para la Economía y la Empresa = Journal of Quantitative Methods for Economics and Business Administration, Universidad Pablo de Olavide, Department of Quantitative Methods for Economics and Business Administration, vol. 31(1), pages 198-225, June.
• Salehi, Mahdi & Mokhtarzadeh, Mahdi & Adibian, Mohammad Sadegh, 2021. "The Effect of Audit Committee Characteristics and Auditor Changes on Financial Restatement in Iran. || El efecto de las características del comité de auditoría y los cambios de auditor en el restablec," Revista de Métodos Cuantitativos para la Economía y la Empresa = Journal of Quantitative Methods for Economics and Business Administration, Universidad Pablo de Olavide, Department of Quantitative Methods for Economics and Business Administration, vol. 31(1), pages 397-416, June.
• Somoza, Antonio, 2021. "The influence of the vulnerability of sectors on their survival and probability of insolvency: the case of small and medium entities in Spain || La influencia de la vulnerabilidad de los sectores en s," Revista de Métodos Cuantitativos para la Economía y la Empresa = Journal of Quantitative Methods for Economics and Business Administration, Universidad Pablo de Olavide, Department of Quantitative Methods for Economics and Business Administration, vol. 32(1), pages 148-174, December.
• Hideaki Sakawa & Naoki Watanabel, 2021. "Earnings quality and internal control in bank-dominated corporate governance," Asian Business & Management, Palgrave Macmillan, vol. 20(2), pages 188-220, April.
• Manish Bansal & Asgar Ali, 2021. "Differential impact of earnings management on the accrual anomaly," Journal of Asset Management, Palgrave Macmillan, vol. 22(7), pages 559-572, December.
• Zixin Zhang & Teck Lee Yap & Jiyoung Park, 2021. "Does voluntary CSR disclosure and CSR performance influence earnings management? Empirical evidence from China," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 18(2), pages 161-178, June.
• Muttanachai Suttipun, 2021. "The influence of board composition on environmental, social and governance (ESG) disclosure of Thai listed companies," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 18(4), pages 391-402, December.
• Yinlin Zhang & Michael. L. McIntyre, 2021. "Discretionary loan loss provisioning and stock trading liquidity," Journal of Banking Regulation, Palgrave Macmillan, vol. 22(2), pages 97-111, June.
• Mario Papik & Lenka Papikova, 2021. "Application of selected data mining techniques in unintentional accounting error detection," Equilibrium. Quarterly Journal of Economics and Economic Policy, Institute of Economic Research, vol. 16(1), pages 185-201, March.
• Ervin Denich, 2021. "Methodological Analysis of Accounting Quality – Empirical Approach to DeAngelo’s Model and the Modified Jones Model," Public Finance Quarterly, State Audit Office of Hungary, vol. 66(2), pages 195-210.
• Ervin Denich & Daniel Hajdu, 2021. "Measurement of creative accounting by Transparency and Disclosure Index (TDI) method in automobile industry," Public Finance Quarterly, State Audit Office of Hungary, vol. 66(3), pages 381-396.
• Balázs Toth & Edit Lippai-Makra & Daniel Szladek & Gabor David Kis, 2021. "The contribution of ESG information to the financial stability of European banks," Public Finance Quarterly, State Audit Office of Hungary, vol. 66(3), pages 429-450.
• Tamas Borbely & Maria Kiraly Szikszaine & Sandor Kakas, 2021. "Accrual accounting – an untapped opportunity to measure the performance of budgetary bodies," Public Finance Quarterly, State Audit Office of Hungary, vol. 66(6), pages 52-74.
• Ozili, Peterson K, 2021. "Banking sector earnings management using loan loss provisions in the Fintech era," MPRA Paper 105083, University Library of Munich, Germany.
• Ozili, Peterson K, 2021. "Financial reporting under economic policy uncertainty," MPRA Paper 105089, University Library of Munich, Germany.
• Ozili, Peterson K, 2021. "Accounting and financial reporting during a pandemic," MPRA Paper 105183, University Library of Munich, Germany.
• Fernandez, Flavia M, 2021. "Evolución y perspectivas del Presupuesto como herramienta de gestión y contralor. Su abordaje en la enseñanza de grado [Budget as a management and control tool. Evolution, perspectives, and its app," MPRA Paper 105292, University Library of Munich, Germany, revised Jan 2021.
• Padellini, Mauro, 2021. "Balance sheet and seniority constraints on the repayment value of claims," MPRA Paper 107256, University Library of Munich, Germany.
• Padellini, Mauro, 2021. "Balance sheet and seniority constraints on the repayment value of claims," MPRA Paper 107295, University Library of Munich, Germany.
• Ozili, Peterson Kitakogelu, 2021. "Bank earnings management using loan loss provisions: comparing the UK, France, South Africa and Egypt," MPRA Paper 108506, University Library of Munich, Germany.
• Ozili, Peterson Kitakogelu, 2021. "Big 4 auditors, bank earnings management and financial crisis in Africa," MPRA Paper 108608, University Library of Munich, Germany.
• Kakkar, Shrey, 2021. "Can Environmental, Social and Governance be successfully incorporated into reporting standards? Evaluating ESG (Environmental concerns) in the Oil and Gas indus," MPRA Paper 110190, University Library of Munich, Germany.
• Abdullah, Hariem, 2021. "Profitability and Leverage as Determinants of Dividend Policy: Evidence of Turkish Financial Firms," MPRA Paper 112134, University Library of Munich, Germany.
• Stefanova, Marina & Petrova, Vesela & Atanasov, Atanas & Nikolov, Emil & Nikol, Olya & Kambourova, Bilyana, 2021. "Инициатива За Корпоративна Прозрачност. Аналитичен Доклад България 2021 [Corporate Transpаrеncy. Analytical report Bulgaria 2021]," MPRA Paper 112363, University Library of Munich, Germany.
• Mumtaheena Anwar & Sohanur Rahman & Md. Nurul Kabir, 2021. "Does national carbon pricing policy affect voluntary environmental disclosures? A global evidence," Environmental Economics and Policy Studies, Springer;Society for Environmental Economics and Policy Studies - SEEPS, vol. 23(2), pages 211-244, April.
• Hakan Özkaya, 2021. "Sticky cost behavior: evidence from small and medium sized enterprises in Turkey," Eurasian Business Review, Springer;Eurasia Business and Economics Society, vol. 11(2), pages 349-369, June.
• Kai A. Bauch & Peter Kotzian & Barbara E. Weißenberger, 2021. "Likeability in subjective performance evaluations: does it bias managers’ weighting of performance measures?," Journal of Business Economics, Springer, vol. 91(1), pages 35-59, February.
• Christian Brück & Thorsten Knauer & Harald Meier & Anja Schwering, 2021. "Self-set salaries and creativity," Journal of Business Economics, Springer, vol. 91(1), pages 91-121, February.
• Nicole Nikiforow & Sebastian Wagener, 2021. "The contextual effect of completion on the effectiveness of performance feedback," Journal of Business Economics, Springer, vol. 91(1), pages 61-90, February.
• Thorsten Knauer & Hans-Ulrich Küpper & Philipp Schreck & Friedrich Sommer & Arnt Wöhrmann, 2021. "Experimental research in management accounting," Journal of Business Economics, Springer, vol. 91(1), pages 1-3, February.
• Kanishka Gupta & T. V. Raman, 2021. "The nexus of intellectual capital and operational efficiency: the case of Indian financial system," Journal of Business Economics, Springer, vol. 91(3), pages 283-302, April.
• Stefanie Einhorn & Xaver Heinicke & Thomas W. Guenther, 2021. "Management control packages in family businesses: a configurational approach," Journal of Business Economics, Springer, vol. 91(4), pages 433-478, May.
• Johannes Thesing & Patrick Velte, 2021. "Do fair value measurements affect accounting-based earnings quality? A literature review with a focus on corporate governance as moderator," Journal of Business Economics, Springer, vol. 91(7), pages 965-1004, September.
• Felix Bolduan & Ivo Schedlinsky & Friedrich Sommer, 2021. "The influence of compensation interdependence on risk-taking: the role of mutual monitoring," Journal of Business Economics, Springer, vol. 91(8), pages 1125-1148, October.
• Anthony D. Nikias & Steven T. Schwartz & Richard A. Young, 2021. "The effect of information transparency on capital budgeting with privately informed agents: a short research note," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 32(2), pages 253-268, June.
• Vincent K. Chong & Chanel Y. Loy & Isabel Z. Wang & David R. Woodliff, 2021. "The effect of negotiators’ role, leadership tone, and social value orientation on expected transfer prices: additional evidence," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 32(3), pages 299-332, September.
• Leanne Johnstone, 2021. "Facilitating sustainability control in SMEs through the implementation of an environmental management system," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 32(4), pages 559-605, December.
• Ivana Koštuříková & Markéta Šeligová, 2021. "Evaluation of Knowledge in Accounting of Regional Economic University Students," Springer Proceedings in Business and Economics, in: Nicholas Tsounis & Aspasia Vlachvei (ed.), Advances in Longitudinal Data Methods in Applied Economic Research, pages 199-209, Springer.
• Christos Sarigiannidis & Constantinos Halkiopoulos & Konstantinos Giannopoulos & Fay Giannopoulou & Anastasios E. Politis & Basilis Boutsinas & Konstantinos Kollias, 2021. "Do Hotels Care? A Proposed Smart Framework for the Effectiveness of an Environmental Management Accounting System Based on Business Intelligence Technologies," Springer Proceedings in Business and Economics, in: Vicky Katsoni & Ciná van Zyl (ed.), Culture and Tourism in a Smart, Globalized, and Sustainable World, pages 635-647, Springer.
• Colleen Honigsberg & Sharon P. Katz & Sunay Mutlu & Gil Sadka, 2021. "State contract law and the use of accounting information in debt contracts," Review of Accounting Studies, Springer, vol. 26(1), pages 124-171, March.
• Andrew C. Call & Max Hewitt & Jessica Watkins & Teri Lombardi Yohn, 2021. "Analysts’ annual earnings forecasts and changes to the I/B/E/S database," Review of Accounting Studies, Springer, vol. 26(1), pages 1-36, March.
• Theodore E. Christensen & Enrique Gomez & Matthew Ma & Jing Pan, 2021. "Analysts’ role in shaping non-GAAP reporting: evidence from a natural experiment," Review of Accounting Studies, Springer, vol. 26(1), pages 172-217, March.
• Jeremy Bertomeu & Edwige Cheynel & Eric Floyd & Wenqiang Pan, 2021. "Using machine learning to detect misstatements," Review of Accounting Studies, Springer, vol. 26(2), pages 468-519, June.
• Atif Ellahie & Xiaoxia Peng, 2021. "Management forecasts of volatility," Review of Accounting Studies, Springer, vol. 26(2), pages 620-655, June.
• Jeremy Bertomeu & Igor Vaysman & Wenjie Xue, 2021. "Voluntary versus mandatory disclosure," Review of Accounting Studies, Springer, vol. 26(2), pages 658-692, June.
• Frank Ecker & Jennifer Francis & Per Olsson & Katherine Schipper, 2021. "Non-random sampling and association tests on realized returns and risk proxies," Review of Accounting Studies, Springer, vol. 26(2), pages 772-814, June.
• Jung Min Kim & Daniel J. Taylor & Robert E. Verrecchia, 2021. "Voluntary disclosure when private information and disclosure costs are jointly determined," Review of Accounting Studies, Springer, vol. 26(3), pages 971-1001, September.
• Aneesh Raghunandan, 2021. "Financial misconduct and employee mistreatment: Evidence from wage theft," Review of Accounting Studies, Springer, vol. 26(3), pages 867-905, September.
• Andrea Pawliczek & A. Nicole Skinner & Laura A. Wellman, 2021. "A new take on voice: the influence of BlackRock’s ‘Dear CEO’ letters," Review of Accounting Studies, Springer, vol. 26(3), pages 1088-1136, September.
• Hans B. Christensen & Luzi Hail & Christian Leuz, 2021. "Mandatory CSR and sustainability reporting: economic analysis and literature review," Review of Accounting Studies, Springer, vol. 26(3), pages 1176-1248, September.
  • Hans B. Christensen & Luzi Hail & Christian Leuz, 2019. "Mandatory CSR and Sustainability Reporting: Economic Analysis and Literature Review," NBER Working Papers 26169, National Bureau of Economic Research, Inc.
• Benedikt Downar & Jürgen Ernstberger & Stefan Reichelstein & Sebastian Schwenen & Aleksandar Zaklan, 2021. "The impact of carbon disclosure mandates on emissions and financial operating performance," Review of Accounting Studies, Springer, vol. 26(3), pages 1137-1175, September.
  • Downar, Benedikt & Ernstberger, Jürgen & Reichelstein, Stefan & Schwenen, Sebastian & Zaklan, Aleksandar, 2020. "The impact of carbon disclosure mandates on emissions and financial operating performance," ZEW Discussion Papers 20-038, ZEW - Leibniz Centre for European Economic Research.
  • Benedikt Downar & Jürgen Ernstberger & Stefan Reichelstein & Sebastian Schwenen & Aleksandar Zaklan, 2020. "The Impact of Carbon Disclosure Mandates on Emissions and Financial Operating Performance," Discussion Papers of DIW Berlin 1875, DIW Berlin, German Institute for Economic Research.
• Russell J. Lundholm, 2021. "FSA in an ETF world," Review of Accounting Studies, Springer, vol. 26(4), pages 1428-1455, December.
• Margaret H. Christ & Scott A. Emett & Scott L. Summers & David A. Wood, 2021. "Prepare for takeoff: improving asset measurement and audit quality with drone-enabled inventory audit procedures," Review of Accounting Studies, Springer, vol. 26(4), pages 1323-1343, December.
• Richard Kent & Jacqueline Birt, 2021. "IAS 7 and value relevance: the direct method versus the indirect method," Review of Accounting Studies, Springer, vol. 26(4), pages 1532-1586, December.
• Tim Baldenius & Xiaojing Meng & Lin Qiu, 2021. "The value of board commitment," Review of Accounting Studies, Springer, vol. 26(4), pages 1587-1622, December.
• Lisa Silge & Arnt Wöhrmann, 2021. "Market reaction to asymmetric cost behavior: the impact of long-term growth expectations," Review of Managerial Science, Springer, vol. 15(2), pages 309-347, February.
• Lyudmyla Shkulipa, 2021. "Evaluation of accounting journals by coverage of accounting topics in 2018–2019," Scientometrics, Springer;Akadémiai Kiadó, vol. 126(9), pages 7251-7327, September.
• Nicholas Belesis & John Sorros & Alkiviadis Karagiorgos & Paraskevas Kousounadis, 2021. "Cumulative effect of IFRS 15 and IFRS 16 on maritime company financial statements: a hypothetical case," SN Business & Economics, Springer, vol. 1(3), pages 1-20, March.
• Olivier E. Malay, 2021. "How to Articulate Beyond GDP and Businesses’ Social and Environmental Indicators?," Social Indicators Research: An International and Interdisciplinary Journal for Quality-of-Life Measurement, Springer, vol. 155(1), pages 1-25, May.
• Muhammad Iqmal Hisham Kamaruddin & Mustafa Mohd Hanefah, 2021. "Bridging Zakat Impacts Toward Maqasid Shariah and Sustainable Development Goals (SDGs), Influence of Corporatization and Experiences on COVID-19," Springer Books, in: Mohd Ma'Sum Billah (ed.), Islamic Wealth and the SDGs, chapter 0, pages 393-420, Springer.
• Pieter Buys & Hannelie Nel, 2021. "Development of an Operation-Centric Costing System: The Case of a Water-Recycling Fabrication Facility," Springer Books, in: Pieter Buys (ed.), Designing Cost Management Systems to Support Business Decision-Making, chapter 0, pages 11-39, Springer.
• Arnu Wyk & Susanna L Middelberg, 2021. "Designing a Budgetary Control Framework: The Case of a Multinational Mining Engineering Company," Springer Books, in: Pieter Buys (ed.), Designing Cost Management Systems to Support Business Decision-Making, chapter 0, pages 41-62, Springer.
• Elbie Ward & Susanna L Middelberg & Pieter Buys, 2021. "Designing a Cost Management Framework for a Medical Scheme Service Provider in South Africa," Springer Books, in: Pieter Buys (ed.), Designing Cost Management Systems to Support Business Decision-Making, chapter 0, pages 87-105, Springer.
• Jui-I Chang & Chen-Ying Lee & Geng-Yu Lin, 2021. "Real earnings management and borrowing costs: The moderating effect of the directors’ and officers' liability insurance," Advances in Management and Applied Economics, SCIENPRESS Ltd, vol. 11(5), pages 1-3.
• Cheng-Wen Lee & Yi Tang Hu, 2021. "The Impact of Corporate Governance Mechanisms on Compliance with IFRS and Financial Reporting Quality," Journal of Applied Finance & Banking, SCIENPRESS Ltd, vol. 11(3), pages 1-3.
• Albertina Monteiro & Catarina Cepêda & Amélia Silva & Eduardo Leite & Élvio Camacho, 2021. "The role of accounting information in decision-making and companies’ sustainability development: the Portuguese accountants’ perspective," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 9(1), pages 486-501, September.
• Hanna Czaja-Cieszyńska & Dominika Kordela & Beata Zyznarska-Dworczak, 2021. "How to make corporate social disclosures comparable?," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 9(2), pages 268-288, December.
• Sunday Oseiweh Ogbeide & Henry Usunobun Ogiugo & Isaac Olufemi Adesuyi, 2021. "Corporate governance mechanisms and financial reporting quality of commercial banks in Nigeria," Insights into Regional Development, VsI Entrepreneurship and Sustainability Center, vol. 3(1), pages 136-146, March.
• Ya-Fang Wang, 2021. "Corporate Social Responsibility, Environmental Pollution, and Stock Market Reaction," International Journal of Business and Economic Sciences Applied Research (IJBESAR), International Hellenic University (IHU), Kavala Campus, Greece (formerly Eastern Macedonia and Thrace Institute of Technology - EMaTTech), vol. 14(1), pages 40-47, June.
• Jo-Ting Wei, 2021. "Financial Reporting Material Misstatements, Earnings Conservatism and Managerial Replacement Decisions," International Journal of Business and Economic Sciences Applied Research (IJBESAR), International Hellenic University (IHU), Kavala Campus, Greece (formerly Eastern Macedonia and Thrace Institute of Technology - EMaTTech), vol. 14(1), pages 7-21, June.
• Ricardo Aguado Muñoz & José Luis Retolaza Ávalos & Leire Alcañiz González, 2021. "Social accounting in organizations of the Social Economy: The ARTE program applied to the CLADE Group [Contabilidad social en organizaciones de la Economía Social: el programa ARTE aplicado al Grup," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 138, pages 73865-73865.
• Claudia Custodio & Diogo Mendes & Daniel Metzger, 2021. "The impact of financial education of executives on financial practices of medium and large enterprises," NOVAFRICA Working Paper Series wp2105, Universidade Nova de Lisboa, Nova School of Business and Economics, NOVAFRICA.
• Tsvetomir Manolov, 2021. "Influence of Covid-19 on the Solvency of Companies in Bulgaria," Izvestia Journal of the Union of Scientists - Varna. Economic Sciences Series, Union of Scientists - Varna, Economic Sciences Section, vol. 10(1), pages 169-175, April.
• Atanas Atanasov, 2021. "COVID-19 as a Triggering Event in the Goodwill Impairment Testing," Izvestia Journal of the Union of Scientists - Varna. Economic Sciences Series, Union of Scientists - Varna, Economic Sciences Section, vol. 10(3), pages 177-184, December.
• Rumyana Marinova, 2021. "COVID-19 Impact on the Subsequent Assessment of the Competition Rights of Football Players," Izvestia Journal of the Union of Scientists - Varna. Economic Sciences Series, Union of Scientists - Varna, Economic Sciences Section, vol. 10(3), pages 194-201, December.
• Slavi Genov, PhD, 2021. "Human Capital As Subject Of Accounting," INTERNATIONAL SCIENTIFIC AND PRACTICAL CONFERENCE "HUMAN RESOURCE MANAGEMENT", University of Economics - Varna, number y:2021:i:1:p:181-187, December.
• Kehinde Isiaq Olaiya & Kareem Abidemi Arikewuyo & Ashim Babatunde Shogunro & Lateef Adewale Yunusa, 2021. "Effect of Risk Mitigation on Profitability of Insurance Industries in Nigeria," Izvestiya, Varna University of Economics, issue 3, pages 330-343.
• Adriana Galant & Dajana Cvek, 2021. "The Effect of Environmental Performance Investments on Financial Performance: Analysis of Croatian Companies," Central European Business Review, Prague University of Economics and Business, vol. 2021(5), pages 37-51.
• Kateřina Knorová, 2021. "The impact of performance measurement and reward systems on work behaviour, motivation and performance: Qualitative study [Vliv systému měření výkonnosti a odměňování na pracovní chování, motivaci ," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2021(4).
• Aneta Zemánková, 2021. "Artificial intelligence in management accounting [Využití umělé inteligence v manažerském účetnictví]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2021(4).
• Libor Závodný, 2021. "Relevance versus Reliability Trade-off in Financial Reporting among Companies Listed at Visegrad Group Stock Exchanges," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2021(1), pages 7-24.
• Markéta Šeligová & Ivana Koštuříková, 2021. "Knowledge of Basic Accounting Issues of SBA Students and their View on the Qualification Level of Professional Accountants," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2021(1), pages 25-44.
• Marina Purina, 2021. "Human Freedom and Effective Corporate Income Tax Rates of CEE Listed Companies," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2021(2), pages 05-28.
• David Procházka & Šimon Vanc, 2021. "Jsou pravidla finanční fair play spravedlivá a udržitelná? Případ anglické Premier League [Are the Financial Fair Play Regulations Fair and Sustainable? Case of English Premier League]," Politická ekonomie, Prague University of Economics and Business, vol. 2021(1), pages 73-98.
• Dragos Andrei Stoica, 2021. "General Opinions about the Adoption of IAS/IFRS in Romania," Romanian Economic Journal, Department of International Business and Economics from the Academy of Economic Studies Bucharest, vol. 24(82), pages 132-139, December,.
• Mahdi Salehi & Mohammad Sadegh Adibian & Zakiyeh Sadatifar & Ehsan Khansalar, 2021. "The relationship between corporate governance characteristics and agency costs," Zbornik radova Ekonomskog fakulteta u Rijeci/Proceedings of Rijeka Faculty of Economics, University of Rijeka, Faculty of Economics and Business, vol. 39(1), pages 199-220.
• Gerekan, Bilal, 2021. "Reporting the Internally Developed Intangible Assets According to Turkish Accounting/Financial Reporting Standards (İşletme İçinde Oluşturulan Maddi Olmayan Duran Varlıkların Türkiye Muhasebe/Finansal," Business and Economics Research Journal, Uludag University, Faculty of Economics and Administrative Sciences, vol. 12(1), pages 233-243, January.
• Santos, José Manuel & Ortiz Martínez, Esther & Marín Hernández, Salvador, 2021. "Centros Especiales de Empleo ¿Objetivo mercantil o social? Un análisis a través del estudio de su situación económico-financiera," INVESTIGACIONES REGIONALES - Journal of REGIONAL RESEARCH, Asociación Española de Ciencia Regional, issue 51, pages 83-105.
• Matthews, Ron & Ansari, Irfan & Watters, Bryan, 2021. "Operational Resilience in the Business-Battlespace," Journal of Financial Transformation, Capco Institute, vol. 53, pages 146-157.
• OLANIYAN, Oladipo Niyi & EFUNTADE, Alani Olusegun & EFUNTADE, Olubunmi Omotayo, 2021. "Corporate Social Responsibility And Firm Financial Performance In Nigeria: Mediating On Ethical Responsibility," Annals of Spiru Haret University, Economic Series, Universitatea Spiru Haret, vol. 21(1), pages 71-95.
• Ioannis Dokas & Christos Leontidis & Nicolaos Eriotis & Konstantinos Hazakis, 2021. "Earnings Management. An overview of the relative literature," Bulletin of Applied Economics, Risk Market Journals, vol. 8(2), pages 25-55.
• Yuyun Huang & Yuan George Shan & Joey W Yang, 2021. "Information processing costs and stock price informativeness: Evidence from the XBRL mandate," Australian Journal of Management, Australian School of Business, vol. 46(1), pages 110-131, February.
• Ana Isabel Lopes & Isabel Costa Lourenço & Mark T Soliman & Manuel Castelo Branco, 2021. "Is the relation between non-controlling interests and parent companies misleading?," Australian Journal of Management, Australian School of Business, vol. 46(1), pages 24-50, February.
• Rajat Deb & Pallad Debnath & Ananda Mohan Pal, 2021. "Expectation Gap Analysis in Corporate Financial Reporting Practices in India," Management and Labour Studies, XLRI Jamshedpur, School of Business Management & Human Resources, vol. 46(1), pages 38-58, February.
• Kirti Aggarwal, 2021. "Relationship between Company Characteristics and HR Disclosure Level: Evidences from Indian Public Sector Companies," Management and Labour Studies, XLRI Jamshedpur, School of Business Management & Human Resources, vol. 46(4), pages 399-421, November.

2020

• FENDRI ZOUARI, Nawel & NEIFAR, MALIKA, 2020. "Loan loss provisions under regulatory pressure: public versus private banks in Tunisia," MPRA Paper 99081, University Library of Munich, Germany.
• Ojo, Marianne, 2020. "The need for global coordination and cooperation transparency and uncertainty amid the COVID -19 outbreak," MPRA Paper 99775, University Library of Munich, Germany.
• Magni, Carlo Alberto & Marchioni, Andrea, 2020. "Average rates of return, working capital, and NPV-consistency in project appraisal: A sensitivity analysis approach," International Journal of Production Economics, Elsevier, vol. 229(C).
  • Magni, Carlo Alberto & Marchioni, Andrea, 2020. "Average rates of return, working capital, and NPV-consistency in project appraisal: A sensitivity analysis approach," MPRA Paper 99922, University Library of Munich, Germany.
• Roedl, Marianne & Dupont, Genevieve, 2020. "Monetary policy implications of the COVID-19 outbreak, the social pandemic," MPRA Paper 99981, University Library of Munich, Germany.
• Maria Natasha Jostan & Ria Sandra Alimbudiono, 2020. "Student Academic Studies, Lifestyle and Prospect as Future Accountant," ACTA VSFS, University of Finance and Administration, vol. 14(2), pages 115-122.
• Lucie Brabcová, 2020. "Requirements for cash flows reporting in the Czech legislation and their development in time [Požadavky na vykazování informací o peněžních tocích v české legislativě a jejich vývoj v čase]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2020(3-4).
• Lucie Brabcová, 2020. "Requirements for cash flows reporting in the Czech legislation and their development in time [Požadavky na vykazování informací o peněžních tocích v české legislativě a jejich vývoj v čase]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2020(3-4), pages 5-23.
• Kateřina Knorová –Jana Fibírová, 2020. "Work motivation. Self-determination theory: literature review [Motivace v pracovním prostředí. Teorie sebeurčení a její vývoj: Literární rešerše]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2020(3-4).
• Kateřina Knorová -Jana Fibírová, 2020. "Work motivation. Self-determination theory: literature review [Motivace v pracovním prostředí. Teorie sebeurčení a její vývoj: Literární rešerše]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2020(3-4), pages 71-93.
• Michal Šindelář –Tereza Čudová, 2020. "Trust funds in the Czech Republic [Analýza zakládání svěřenských fondů v České republice]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2020(3-4).
• Michal Šindelář -Tereza Čudová, 2020. "Trust funds in the Czech Republic [Svěřenské fondy v České republice]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2020(3-4), pages 39-52.
• Josef Krupička, 2020. "The Management Accounting Practices in Healthcare: The Case of Czech Public Hospitals," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2020(1), pages 53-66.
• Jana Skálová & Ladislav Mejzlík & Marcel Bareš, 2020. "Vykazování jiného výsledku hospodaření minulých let v českých společnostech [Reporting of Prior Period Errors and Changes in Accounting Policies by Czech Companies]," Politická ekonomie, Prague University of Economics and Business, vol. 2020(3), pages 245-266.
• Andrea Marchioni & Carlo Alberto Magni & Davide Baschieri, 2020. "Investment and Financing Perspectives for a Solar Photovoltaic Project," MIC 2020: The 20th Management International Conference,, University of Primorska Press.
  • Marchioni, Andrea & Magni, Carlo Alberto & Baschieri, Davide, 2020. "Investment and financing perspectives for a solar photovoltaic project," MPRA Paper 107374, University Library of Munich, Germany.
• Marcela BENGESCU, 2020. "Legal Reserves, Provisions And Adjustments For Tax Depreciations," Scientific Bulletin - Economic Sciences, University of Pitesti, vol. 19(1), pages 3-8.
• Mariana BANUTA & Mihaela GADOIU, 2020. "Assessments Concerning The Use Of Accounting And Fiscal Information For The Substantiation Of Investment Decisions," Scientific Bulletin - Economic Sciences, University of Pitesti, vol. 19(1), pages 9-21.
• Albulena Shala & Valentin Toçi & Skender Ahmeti, 2020. "Income smoothing through loan loss provisions in south and Eastern European banks," Zbornik radova Ekonomskog fakulteta u Rijeci/Proceedings of Rijeka Faculty of Economics, University of Rijeka, Faculty of Economics and Business, vol. 38(2), pages 429-452.
• Toni Šušak, 2020. "The effect of regulatory changes on relationship between earnings management and financial reporting timeliness: The case of COVID-19 pandemic," Zbornik radova Ekonomskog fakulteta u Rijeci/Proceedings of Rijeka Faculty of Economics, University of Rijeka, Faculty of Economics and Business, vol. 38(2), pages 453-473.
• Aytac, Alp & Gucenme Gencoglu, Umit, 2020. "Comparison of TFRS, BOBI FRS, KUMI FRS and General Communiqué on Application of Accounting System (MSUGT) in terms of Tangible Fixed Assets and Depreciation," Business and Economics Research Journal, Uludag University, Faculty of Economics and Administrative Sciences, vol. 11(3), pages 753-767, July.
• Khalid, Sophia & Waseem, Ansar, 2020. "Contribution of Balanced Scorecard Implementation inPerformance Management System to Enhance Job Satisfaction: Empirical Evidence from FMCG Sector of Pakistan," Sukkur IBA Journal of Management and Business, Sukkur IBA University, vol. 7(1), pages 40-54, Jan-June.
• Afrogha, Olufolakemi & Oladele, Femi & Wright, Olatunde, 2020. "Influencing Factors On Academic Performance In Bowen University: The Perceptions Of Accounting Undergraduate Students," International Journal of Accounting and Finance (IJAF), The Institute of Chartered Accountants of Nigeria (ICAN), vol. 9(2), pages 120-140, September.
• Narwal, Karampal & Pathneja, Shweta, 2020. "Banking Industry and Non-Performing Assets: A Literature Review," International Journal of Banking, Risk and Insurance, Publishing India Group, vol. 8(1), pages 1-14, March.
• Jangra, Kavita, 2020. "Operating Efficiency of Indian Public Sector Banks in Light of Basel III Norms," International Journal of Banking, Risk and Insurance, Publishing India Group, vol. 8(1), pages 15-25, March.
• Das, Sudhir Chandra & Chaurasia, Sarika, 2020. "Magnitude of Human Resource (HR) Challenges and Their Dependency on Select Demographic Diversity: Experiences from Commercial Banks in India," International Journal of Banking, Risk and Insurance, Publishing India Group, vol. 8(1), pages 26-42, March.
• Zulueta Gavilanes, Osdais Iraelio & Salas Fuente, Happy & Tomas Pérez, Judith, 2020. "Integración de las actividades ambientales en el sistema contable de las sucursales del Bandec Guantánamo," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, vol. 4(1), pages 10-31.
• Díaz Galano, Bryan Emmanuel & Salas Fuente, Happy, 2020. "Procedimiento para integrar las actividades medioambientales en la información contable de las instituciones hospitalarias cubanas," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, vol. 4(1), pages 32-43.
• Rodríguez Cabrera, Karina & Baujín Pérez, Pilarin, 2020. "Procedimiento para la evaluación y perfeccionamiento del sistema de información contable-financiero," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, vol. 4(1), pages 44-50.
• Peña Breffe, Raudelis & del Toro Ríos, José Carlos, 2020. "Los procesos de las actividades agrícolas y su relación con la NIC 41 Agricultura," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, vol. 4(1), pages 51-62.
• Díaz González, Yuri & Baujín Pérez, Pilarin, 2020. "Procedimiento para la identificación, cuantificación y registro contable de los pasivos ambientales en la industria petrolera cubana," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, vol. 4(1), pages 63-72.
• Peña Breffe, Raudelis, 2020. "Necesidad de una Norma Contable para la Agricultura en Cuba. Una panorámica desde Problemas Sociales de la Ciencia y la Tecnología," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, vol. 4(2), pages 11-25.
• Rodríguez Hernández, Yaisel & Lías González, Alexander Tomás & Sánchez Arencibia, Alba, 2020. "Procedimiento para el control de los costos en la ganadería bovina," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, vol. 4(3), pages 11-18.
• Álvarez Gutierrez, Yaqueline & Wilson Álvarez, Jessika Maite, 2020. "Método ABC para mejorar la gestión de los inventarios en la Empresa Comercializadora Escambray Guantánamo," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, vol. 4(3), pages 19-28.
• Lomelí Rodríguez, Sandra Eva & Canale, Sandra del Carmen & Bergese, Melisa & guzmán Aguilar, Erenesto, 2020. "El costo del factor trabajo como elemento diferenciador para la inserción en las Cadenas Globales de Valor. Análisis comparado del sector manufacturero en Argentina-México," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, vol. 4(3), pages 57-71.
• del Toro Ríos, José Carlos, 2020. "Sistema de Contabilidad Gubernamental," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, vol. 4(4), pages 1-8.
• Fernández Elías, Rafael & Cera Hernández, Gabriela & Adriano Castro, Kevin, 2020. "Contabilidad en la nube: una alternativa para el teletrabajo," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, vol. 4(4), pages 19-31.
• Borrell Valenciano, Clarivel, 2020. "El inventario en la cadena de suministros: evolución histórica, conceptualización y actualidad en Cuba," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, vol. 4(4), pages 32-41.
• Wilson Kindelán, Jorge & Toledo Dorrego, Antonio & Hierrezuelo Betancourt, Frank, 2020. "La Cadena de Valores en la UEB de Acopio “Santiago”," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, vol. 4(4), pages 54-76.
• Williams Piedra, Tania & Sánchez Batista, Antonio, 2020. "La gestión de costos ABC y su impacto en la administración de justicia," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, vol. 4(4), pages 96-114.
• Rodríguez Fajardo, Luisa María, 2020. "Planeación estratégica, riesgos y Cuadro de mando Integral, en Moneda Libremente Convertible en la empresa CIMEX Sucursal Matanzas," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, vol. 4(4), pages 77-95.
• Ioana-Andreea CIOLOMIC & Ioana Natalia BELEIU, 2020. "State-Owned Enterprises in the Context of Contemporary Transformations," REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 21(2), pages 177-187, May.
• Ahmad Adel Jamil Abdallah & Jumana Yousef Ahmad Musallam & Ayman Bader, 2020. "The Role of the Audit Committee in Improving Voluntary Disclosure “Field Study on Jordanian Insurance Companies"," Review of Applied Socio-Economic Research, Pro Global Science Association, vol. 19(1), pages 05-16, June.
• Fares Alsufy & Malik Abu Afifa & Mohammed Zakaria Soda, 2020. "Mediating Effects of Liquidity in the Relationship between Earnings Quality and Market Value of the Share Price: Evidence from Jordan," Review of Applied Socio-Economic Research, Pro Global Science Association, vol. 19(1), pages 17-32, June.
• Dinithi Ranasinghe & Paul Mather & Suzanne Young, 2020. "Board structure and earnings persistence: The mediation effect of board processes," Australian Journal of Management, Australian School of Business, vol. 45(2), pages 266-293, May.
• Hai Wu & Anne-Maree Thomas & Sue Wright, 2020. "Using the R&D capitalisation choice to explain the scale benefits of R&D investment," Australian Journal of Management, Australian School of Business, vol. 45(4), pages 579-606, November.
• S. Putri A. & . Azwardi & . Sa’adah & С. Путри А. & . Азварди & . Саада, 2020. "Влияние интеллектуального капитала, доходности и дивидендов на рыночную капитализацию // Impact of Intellectual Capital, Profitability and Dividend on Market Capitalization," Финансы: теория и практика/Finance: Theory and Practice // Finance: Theory and Practice, ФГОБУВО Финансовый университет при Правительстве Российской Федерации // Financial University under The Government of Russian Federation, vol. 24(3), pages 174-182.
• Fernando Zanella & Peter Oyelere, 2020. "Are non-sticky costs endemic in the Arabian Gulf Region? Evidence from publicly listed companies," Proceedings of International Academic Conferences 10012411, International Institute of Social and Economic Sciences.
• Magaji Abba & Muhammad Auwal Kabir & Abdulkadir Abubakar, 2020. "Environmental Disclosures Effect on Cost of Capital Structure Financing of the Nigerian Listed Companies," Proceedings of Business and Management Conferences 10112442, International Institute of Social and Economic Sciences.
• Olivier Dessaint & Thierry Foucault & Laurent Frésard, 2020. "Does Big Data Improve Financial Forecasting? The Horizon Effect," Swiss Finance Institute Research Paper Series 20-106, Swiss Finance Institute.
  • Olivier Dessaint & Thierry Foucault & Laurent Frésard, 2020. "Does Big Data Improve Financial Forecasting? The Horizon Effect," Working Papers hal-03031876, HAL.
• Abdul Razzak Alshehadeh & Abdallah Atieh, 2020. "And Their Impact On Discovering Material Misstatements – An Empirical Study On Jordanian Commercial Banks," Ekonomski pregled, Hrvatsko društvo ekonomista (Croatian Society of Economists), vol. 71(3), pages 271-300.
• Dubravka Krivačić & Sandra Janković, 2020. "Environmental Reporting Factors: Research Results In Croatia," Ekonomski pregled, Hrvatsko društvo ekonomista (Croatian Society of Economists), vol. 71(4), pages 383-405.
• N. Ngadiman, 2020. "The Effect of Leverage, Dividend Policy, and Relational Capital on Corporate Performance," HSE Economic Journal, National Research University Higher School of Economics, vol. 24(2), pages 295-310.
• Ishida, Souhei & Kochiyama, Takuma, 2020. "ISS’s Proxy Voting Guidelines and ROE Management," Working Paper Series 235, Management Innovation Research Center, School of Business Administration, Hitotsubashi University Business School.
• Ruslan Brukhanskyi, 2020. "Development Parameters of the Corporate Strategic Accounting and Analytical System of the Enterprise," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 13-19, March.
• Samira Piletska & Yevhenii Tkachenko, 2020. "Enterprise Innovative Potential in the System of Anti-Crisis Management," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 178-184, March.
• Stanislav Vasylishyn, 2020. "Theoretical Foundations of Development of Mission and Abilities of the Accounting Institute in the Context of Enterprises Economic Security Management," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 20-27, March.
• Hanna Verzilova, 2020. "Methodical Aspects of Documenting the Marketing Activities," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 28-35, March.
• Valeriy Zhuk & Yevheniya Popko & Yuliya Shenderivska, 2020. "Accounting: Revision of the Subject and Profession's Title," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 36-44, March.
• Serhii Bardash & Tetiana Osadcha, 2020. "Intellectual Rent Identification: Accounting Aspect," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 5-12, March.
• Andrii Makurin, 2020. "Development of Accounting in the Conditions of Introduction of Modern Information Technologies," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 52-58, March.
• Oleh Sokil, 2020. "Accounting and Analytical Support for Cost and Value Added Management: The Way to Sustainable Development," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 59-68, March.
• Vasyl Tsaruk, 2020. "Development of a Management Report in the Corporate Governance Information Support System," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 69-76, March.
• Nataliya Tsaruk, 2020. "Accountant's Qualification According to the Employers' Queries," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 77-83, March.
• Hope Osayantin Aifuwa & Saidu Musa & Nusirat Ojuolape Gold, 2020. "Audit Committee Attributes and Timeliness of Corporate Financial Reporting in Nigeria," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 114-124, June.
• Nataliia Hembarska & Khrystyna Danylkiv & Khrystyna Gorbova, 2020. "Disclosure of Off-Balance Sheet Accounting Data in the Enterprise's Financial Statements," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 12-17, June.
• Mariya Nashkerska & Nataliia Mykytyuk & Volodymyr Olikhovskyi, 2020. "Methodological Aspects of the Budgetary Institution's Equity Analysis," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 125-130, June.
• Karima Fibriani & Taufiq & Yusnaini, 2020. "The Effect of Financial Performance and Environmental Costs toward Environmental Performance in Coal-Mining Companies Listed on the Indonesia Stock Exchange 2015-2018," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 158-168, June.
• Olha Dmytrenko & Svitlana Viter, 2020. "Accounting & Analytical Aspects of Non-Financial Reporting Formation by Ukrainian Companies," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 18-28, June.
• Serhiy Lehenchuk, 2020. "The Future of Corporate Reporting: History, Perspectives and Problems," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 29-38, June.
• Volodymyr Panteleiev, 2020. "Innovative Nature of the Enterprise Accounting Policies in the Conditions of the Post-Industrial Economy," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 39-49, June.
• Nataliia Bondarenko & Viktoriia Sitenko, 2020. "Improving the Accounting for Credit Transactions in Pawnshops," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 5-11, June.
• Viktoriia Yatsenko, 2020. "The Role and Significance of Criticism in Accounting Research," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 60-65, June.
• Muhammad Bayu Triansyah & Mohamad Adam & Tertiarto Wahyudi, 2020. "Carbon Emission Disclosure in Indonesia's Manufacturing Companies," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 148-154, September.
• Deniza Dolbneva & Tetiana Spodaryk, 2020. "State and Prospects of Using Computer Technologies in Accounting and Analytical Work of Ukrainian Enterprises," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 22-29, September.
• Leonid Suk & Petro Suk, 2020. "Accounting Objects in Crop Production," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 41-47, September.
• Andrii Boichuk, 2020. "Unified Reporting on Personal Income Tax and Unified Social Tax: Simplification or Additional Complication of Conditions for Business Operation?," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 48-54, September.
• Serhiy Bardash & Tetyana Osadcha, 2020. "Identification of Rent Relations Results in the Accounting System," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 5-11, September.
• Vasyl Hyk, 2020. "Conceptual Fundamentals of Institutional Theory of Accounting," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 17-21, December.
• Dmytro Liudvenko, 2020. "Information Needs of an Environmentally Conscious Society regarding the Functioning of Animal Husbandry Enterprises," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 22-29, December.
• Septiana Jumita & Taufiq Taufiq & Yusnaini Yusnaini, 2020. "Sustainability Reporting as Mediation of Factors Affecting Financial Performance: Case in the Mining Sector in Indonesia," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 30-37, December.
• Iryna Babich & Alona Datsiuk, 2020. "Accounting Policies Regarding the Cost Accounting of Agricultural Enterprises Production Units," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 5-9, December.
• Inna Khovrak & Dariia Vovk, 2020. "Tax Planning in the System of Accounting and Management Information Space," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 75-81, December.
• Arianna Pinello & Lee Puschaver & Ara Volkan, 2020. "The Relationship Between Critical Accounting Estimates And Critical Audit Matters," Accounting & Taxation, The Institute for Business and Finance Research, vol. 12(1), pages 23-33.
• Sherry Fang Li & Sherry Fang Li, 2020. "Cost Of Debt And Auditor Choice," Accounting & Taxation, The Institute for Business and Finance Research, vol. 12(1), pages 35-44.
• Enas Abdullah Hassan, 2020. "The Economic Consequence Of International Financial Reporting Standards Adoption: Evidence From Corporate Tax Avoidance In Gulf States," Accounting & Taxation, The Institute for Business and Finance Research, vol. 12(1), pages 45-65.
• Ru-Je Lee & Hui-Sung Kao, 2020. "The Effect Of Ceo Power On Tax Avoidance: Evidence From Taiwan," Global Journal of Business Research, The Institute for Business and Finance Research, vol. 14(1), pages 1-27.
• Terrance Jalbert, 2020. "An Enhanced Management Tool For Creating Pro-Forma Financial Statements," International Journal of Management and Marketing Research, The Institute for Business and Finance Research, vol. 13(1), pages 51-81.
• Umapathy Ananthanarayanan & Peter Harris & Steve Shapiro, 2020. "The Impact Of New Lease Standards Under Us Gaap And Ifrs On Financial Ratios," Review of Business and Finance Studies, The Institute for Business and Finance Research, vol. 11(1), pages 13-28.
• Brent McCallum & Christopher McCallum & Rafael Romero, 2020. "Accounting For Leases: Understanding The Impact Of Asc 842, Leases," Review of Business and Finance Studies, The Institute for Business and Finance Research, vol. 11(1), pages 29-40.
• Luis Gustavo Socatelli Porras & Feibert Alirio Guzman Perez, 2020. "Implementation Of A Financial Management System Based On International Accounting Standards For The Public Sector: Case Of The Administrative Registry Court Of Costa Rica Implementacion De Un Sistema ," Revista Global de Negocios, The Institute for Business and Finance Research, vol. 8(1), pages 33-43.
• Maria Belen Pinduisaca Peralta & Jorge Luis Garcia Bacuilima & Diana Catalina Arce Bau, 2020. "Construction Sector Financial Statements In Ecuador: Impact Of The Consolidation And Distribution Of Expenses In Micro-Enterprises Estados Financieros Sector Construccion En Ecuador: Impacto De La Con," Revista Global de Negocios, The Institute for Business and Finance Research, vol. 8(2), pages 11-22.
• Rosa Hilda Hernandez Sandoval & Laura Leticia Gaona Tamez & Gabriel Aguilera Mancilla & Eric Arturo Torres Hernandez, 2020. "Administrative Options And Fiscal Incentives Available For The Mexico Transportation Sector Facilidades Administrativas Y Estimulos Fiscales Para El Sector Autotransporte (Coordinados) En Mexico," Revista Global de Negocios, The Institute for Business and Finance Research, vol. 8(2), pages 47-57.
• Terrance Jalbert, 2020. "A Model For Forecasting Small Business Financial Statements And Firm Performance Un Modelo Para Pronosticar Estados Financieros De Pequenas Empresas Y Desempeno De Las Empresas," Revista Global de Negocios, The Institute for Business and Finance Research, vol. 8(2), pages 59-83.
• Terrance Jalbert, 2020. "An Enhanced Management Tool For Creating Pro-Forma Financial Statements Una Herramienta De Gestion Para Crear Estados Financieros Proforma," Revista Internacional Administracion & Finanzas, The Institute for Business and Finance Research, vol. 13(2), pages 49-83.
• Jérémie BERTRAND & Hélène de BREBISSON & Aurore BURIETZ, 2020. "Do IFRS support debt issue for European private companies?," Working Papers 2020-ACF-04, IESEG School of Management.
• Bertrand, Jérémie & Burietz, Aurore & Weill, Laurent, 2021. "The month-of-the-year effect in corporate lending," Finance Research Letters, Elsevier, vol. 43(C).
  • Jérémie BERTRAND & Aurore BURIETZ & Laurent WEILL, 2020. "The Month-of-the-Year Effect in Corporate Lending," Working Papers 2020-ACF-05, IESEG School of Management.
  • Jérémie Bertrand & Aurore Burietz & Laurent Weill, 2021. "The month-of-the-year effect in corporate lending," Post-Print hal-03265765, HAL.
• Ivana Mamic Sacer & Beata Zyznarska-Dworczak, 2020. "Assets Measurement Principles According to Croatian and Polish Accounting Standards," Croatian Economic Survey, The Institute of Economics, Zagreb, vol. 22(1), pages 41-64, June.
• Yuta Shibasaki & Chikara Toyokura, 2020. "The Disclosure of Non-GAAP Performance Measures and the Adoption of IFRS: Evidence from Japanese Firms' Experience," Monetary and Economic Studies, Institute for Monetary and Economic Studies, Bank of Japan, vol. 38, pages 19-54, November.
• Raphael Duguay & Michael Minnis & Andrew Sutherland, 2020. "Regulatory Spillovers in Common Audit Markets," Management Science, INFORMS, vol. 66(8), pages 3389-3411, August.
  • Duguay, Raphael & Minnis, Michael & Sutherland, Andrew, 2019. "Regulatory Spillovers in Common Audit Markets," MPRA Paper 93669, University Library of Munich, Germany.
• Проф. Д-Р Фаня Филипова & Доц. Д-Р Венелин Георгиев & Гл. Ас. Д-Р Атанас Атанасов & Гл. Ас. Д-Р Рени Петрова & Гл. Ас. Д-Р Румяна Маринова, 2020. "Ефекти От Прилагането На Мсфо 15 Приходи От Договори С Клиенти В Част От Българските Предприятия За Периода 2017 – 2018 Година," ICPA Articles, Institute of Certified Public Accountants, vol. 2020(1), pages 1-16.
• Доц. Д-Р Бойка Брезоева, 2020. "Счетоводно Отчитане На Продажби С Обратен Лизинг Съгласно Мсфо 16 Лизинг," ICPA Articles, Institute of Certified Public Accountants, vol. 2020(3), pages 1-21.
• Mähönen Jukka, 2020. "Integrated Reporting and Sustainable Corporate Governance from European Perspective," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 10(2), pages 1-40, July.
• Tsagas Georgina & Villiers Charlotte, 2020. "Why “Less is More” in Non-Financial Reporting Initiatives: Concrete Steps Towards Supporting Sustainability," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 10(2), pages 1-42, July.
• Tsagas Georgina & Villiers Charlotte, 2020. "Why “Less is More” in Non-Financial Reporting Initiatives: Concrete Steps Towards Supporting Sustainability," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 10(2), pages 1-42, July.
• Le Ha Thi Thu, 2020. "The Impact of Auditor Specialization and Banks’ Listing Status on Earnings Management in Vietnamese Commercial Banks," Asian Journal of Law and Economics, De Gruyter, vol. 11(1), pages 1-16, April.
• Le Ha Thi Thu, 2020. "The Impact of Auditor Specialization and Banks’ Listing Status on Earnings Management in Vietnamese Commercial Banks," Asian Journal of Law and Economics, De Gruyter, vol. 11(1), pages 1-16, April.
• Mihail Alin STANCIU, 2020. "The Quality Of The Information Provided By The Economic - Financial Analysis, A Current Accounting Problem," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 5(1), pages 38-42.
• Florin-Constantin DIMA, 2020. "The Role Of Accounting Information In Underlying Economic Decisions," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 5(1), pages 6-11.
• Dorina LUTA, 2020. "Accounting Methods And Procedures Among True And Fair View, Management Interest And Fiscal Interest," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 5(1), pages 79-83.
• Silviu Constantin NASTASIA, 2020. "Detection Of Creative Accounting Practices," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 5(2), pages 178-183.
• Ion CUCUI & Silviu Constantin NASTASIA, 2020. "Creative Accounting Impact On The Economic Entity'S Patrimonial And Financial Situation. Case Study," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 5(2), pages 142-155.
• Delia-Mihaela IBANISTEANU (IONASZ) & Florin - Cristian GHEORGHE, 2020. "Corporate Governance Policy And Its Influence On The Financial Reports To The Public Interest Entities," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 5(3), pages 38-49.
• Viorica IDU (DINDAREANU), 2020. "Modelling The Income And Reflecting The Performance Of An Entity," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 5(4), pages 12-23.
• Niculina STANESCU, 2020. "The Assessment Of The Covid-19 Impact Upon The Firms From The Financial Auditors’ Perspective," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 5(4), pages 187-191.
• Dhammika Dharmapala, 2020. "The Tax Elasticity of Financial Statement Income: Implications for Current Reform Proposals," National Tax Journal, National Tax Association;National Tax Journal, vol. 73(4), pages 1047-1064, December.
  • Dhammika Dharmapala, 2020. "The Tax Elasticity of Financial Statement Income: Implications for Current Reform Proposals," CESifo Working Paper Series 8534, CESifo.
• Fausto Panunzi & Nicola Pavoni & Guido Tabellini, 2020. "Economic Shocks and Populism: The Political Implications of Reference-Dependent Preferences," Working Papers 670, IGIER (Innocenzo Gasparini Institute for Economic Research), Bocconi University.
  • Fausto Panunzi & Nicola Pavoni & Guido Tabellini, 2020. "Economic Shocks and Populism: The Political Implications of Reference-Dependent Preferences," CESifo Working Paper Series 8539, CESifo.
  • Panunzi, Fausto & Pavoni, Nicola & Tabellini, Guido, 2020. "Economic Shocks and Populism: The Political Implications of Reference-Dependent Preferences," CEPR Discussion Papers 15213, C.E.P.R. Discussion Papers.
• Olivier Dessaint & Thierry Foucault & Laurent Frésard, 2020. "Does Big Data Improve Financial Forecasting? The Horizon Effect," Working Papers hal-03031876, HAL.
  • Olivier Dessaint & Thierry Foucault & Laurent Frésard, 2020. "Does Big Data Improve Financial Forecasting? The Horizon Effect," Swiss Finance Institute Research Paper Series 20-106, Swiss Finance Institute.
• Jivas Chakravarthy & Timothy W. Shields, 2020. "The Conservatism Principle and Asymmetric Preferences Over Reporting Errors," Working Papers 20-41, Chapman University, Economic Science Institute.
• Delia Corina MIHĂLȚAN, 2020. "Improving The Practical Accounting Skills Of Students By Using Appropriate Teaching Methods," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 23, pages 183-189, August.
• Micheli-Aparecida Lunardi & Marcia-Zanievicz da Silva & Alyne-Cecilia Serpa-Ganz & Vinícius-Costa da Silva-Zonatto, 2020. "Management control levers in hospitals: the influence of accreditation on other mana-gement control systems," Estudios Gerenciales, Universidad Icesi, vol. 36(155), pages 239-247, June.
• José Miguel Tirado-Beltrán & J. David Cabedo-Semper, 2020. "Risk information disclosure and its impact on analyst forecast accuracy," Estudios Gerenciales, Universidad Icesi, vol. 36(156), pages 314-324, September.
• Miguel Ángel Laverde Sarmiento & Jairo Alonso Bautista, 2020. "Análisis de los cambios en la profesión contable tras el proceso de implementación de la facturación electrónica en Colombia," Revista CIFE, Universidad Santo Tomás, vol. 22(37), pages 103-120, July.
• Yuli Samary Espinosa Díaz & Jessica Tatiana Revelo Mantilla & Victor Manuel Ballesteros Sarabia, 2020. "Nociones del escepticismo profesional del Contador Público en ejercicio de las auditorías: una perspectiva teórica," REVISTA TENDENCIAS, Universidad de Narino, vol. 21(2), pages 266-282, October.
• Jorge Xavier Córdoba Martínez & José Luis Villarreal, 2020. "Grupo de investigación Identidad Contable: Una revisión de la producción académica en la generación de conocimiento," REVISTA TENDENCIAS, Universidad de Narino, vol. 21(1), pages 272-291, June.
• Jose Miguel Tirado-Beltrán & José David Cabedo & Dennis Esther Muñoz-Ramírez, 2020. "Risk Disclosure and Cost of Equity: A Bayesian Approach," Revista CEA, Instituto Tecnológico Metropolitano, vol. 6(11), pages 25-43, January.
• Jose Miguel Tirado-Beltrán & José David Cabedo & Dennis Esther Muñoz-Ramírez, 2020. "Divulgación de información sobre riesgos y coste de los recursos propios: un enfoque bayesiano," Revista CEA, Instituto Tecnológico Metropolitano, vol. 6(11), pages 25-43, January.
• Israeli, Doron & Kaniel, Ron & Sridharan, Suhas A., 2020. "The Real Side of the High-Volume Return Premium," CEPR Discussion Papers 14587, C.E.P.R. Discussion Papers.
• López-Espinosa, Germán & Ormazabal, Gaizka & Sakasai, Yuki, 2020. "Switching From Incurred to Expected Loan Loss Provisioning: Early Evidence," CEPR Discussion Papers 14803, C.E.P.R. Discussion Papers.
• Custódio, Cláudia & Mendes, Diogo & Metzger, Daniel, 2020. "The Impact of Financial Education of Managers on Medium and Large Enterprises - A Randomized Controlled Trial in Mozambique," CEPR Discussion Papers 15294, C.E.P.R. Discussion Papers.
• Azar, José & Duro, Miguel & Kadach, Igor & Ormazabal, Gaizka, 2020. "The Big Three and Corporate Carbon Emissions Around the World," CEPR Discussion Papers 15522, C.E.P.R. Discussion Papers.
• Berg, Tobias & Reisinger, Markus & Streitz, Daniel, 2020. "Spillover Effects in Empirical Corporate Finance," CEPR Discussion Papers 15549, C.E.P.R. Discussion Papers.
• Olivier E. Malay, 2020. "How to articulate beyond GDP and businesses’ social and environmental indicators?," LIDAM Discussion Papers IRES 2020014, Université catholique de Louvain, Institut de Recherches Economiques et Sociales (IRES).
• Carmen badía batlle & Merche galisteo rodríguez & Teresa Preixens benedicto, 2020. "valor razonable de un swap: CVA y D VA. Una aproximación binomial," Cuadernos de Economía - Spanish Journal of Economics and Finance, Asociación Cuadernos de Economía, vol. 43(122), pages 229-242, Mayo.
• Диана Ималова & Галя Иванова-Кузманова & Радосвета Кръстева-Христова, 2020. "Обучението В Докторска Програма „Счетоводна Отчетност, Контрол И Анализ На Стопанската Дейност (Счетоводство)“ В Са „Д. А. Ценов“ ‒ Проблеми И Перспективи," Scientific Research Almanac, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, vol. 28(1 Year 20), pages 306-341.
• Силвия Костова & Крум Крумов & Даниела Въткова-Милушева, 2020. "Ролята На Вътрешните И Външните Одитори За Идентифициране На Измами В Предприятията," Scientific Research Almanac, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, vol. 28(1 Year 20), pages 95-125.
• Daniela Georgieva, 2020. "R&D Disclosures as Part of the Financial Statements of Bulgarian Innovative Companies," Business Management, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 3 Year 20, pages 5-17.
• Даниела Георгиева, 2020. "Научноизследователската И Развойна Дейност Като Част От Оповестяванията Към Финансовите Отчети На Български Иновативни Предприятия," Business Management, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 3 Year 20, pages 5-19.
• Čečević Bojana Novićević & Antić Ljilja & Spasić Kristina, 2020. "Cost Accounting and Performance Measurement With the Purpose of Increasing the Competitiveness of Sports Organizations," Economic Themes, Sciendo, vol. 58(2), pages 235-253, June.
• Milutinović Sunčica & Grljević Olivera & Dimitrijević Dragomir, 2020. "Assessment of the Accounting Regulations in the Republic of Serbia: Application of Cluster Analysis," Economic Themes, Sciendo, vol. 58(4), pages 545-571, December.
• Čečević Bojana Novićević & Đorđević Milica, 2020. "Lean Accounting and Value Stream Costing for More Efficient Business Processes," Economic Themes, Sciendo, vol. 58(4), pages 573-592, December.
• Winiarska Karolina, 2020. "Differences Between New Ifrs and Us Gaap Lease Standards and their Effects on Publicly Listed Companies," Financial Internet Quarterly (formerly e-Finanse), Sciendo, vol. 16(2), pages 14-23, June.
• Kowalak Robert, 2020. "Auditing of Company Financial Standing Using Aggregate Measure," Financial Sciences. Nauki o Finansach, Sciendo, vol. 25(1), pages 14-22, March.
• Comporek Michał, 2020. "The Relationship Between Accrual-Based Earnings Management and Real Earnings Management: Reference to the Polish Capital Market," Folia Oeconomica Stetinensia, Sciendo, vol. 20(2), pages 66-81, December.
• Fałat Kamila, 2020. "The Differences Between a Standard Costing and Normal Costing Method of Manufacturing Operating Income Calculation Caused by the Implementation of a New Integrated Information System," Folia Oeconomica Stetinensia, Sciendo, vol. 20(2), pages 95-113, December.
• Jassem Suaad & Zakaria Zarina & Che Azmi Anna, 2020. "Sustainability Balanced Scorecard Architecture and Environmental Investment Decision-Making," Foundations of Management, Sciendo, vol. 12(1), pages 193-210, January.
• Jassem Suaad & Zakaria Zarina & Che Azmi Anna, 2020. "Sustainability Balanced Scorecard Architecture and Environmental Investment Decision-Making," Foundations of Management, Sciendo, vol. 12(1), pages 193-210, January.
• Kludacz-Alessandri Magdalena, 2020. "The Relationship between Cost System Functionality, Management Accounting Practices, and Hospital Performance," Foundations of Management, Sciendo, vol. 12(1), pages 223-236, January.
• Kludacz-Alessandri Magdalena, 2020. "The Relationship between Cost System Functionality, Management Accounting Practices, and Hospital Performance," Foundations of Management, Sciendo, vol. 12(1), pages 223-236, January.
• Gad Jacek, 2020. "The association between disclosures on control system over financial reporting and mechanisms of corporate governance: Empirical evidence from Germany and Poland," International Journal of Management and Economics, Warsaw School of Economics, Collegium of World Economy, vol. 56(4), pages 351-369, December.
• Gad Jacek, 2020. "The association between disclosures on control system over financial reporting and mechanisms of corporate governance: Empirical evidence from Germany and Poland," International Journal of Management and Economics, Warsaw School of Economics, Collegium of World Economy, vol. 56(4), pages 351-369, December.
• Bauer Kinga & Hospodka Jan, 2020. "Accounting as a Source of Financial Information on Insolvency in Liquidation Proceedings," Journal of Management and Business Administration. Central Europe, Sciendo, vol. 28(4), pages 2-29, December.
• Mamcarczyk Mariola & Zieniuk Paweł, 2020. "Funding of Public Benefit Activity with 1% of Personal Income Tax Scheme: Empirical Research," Journal of Management and Business Administration. Central Europe, Sciendo, vol. 28(4), pages 86-106, December.
• Mamcarczyk Mariola & Zieniuk Paweł, 2020. "Sources of financing the activities promoting sport and physical education on the basis of the example of Polish foundations and associations," Management, Sciendo, vol. 24(2), pages 158-180, December.
• Mamcarczyk Mariola & Zieniuk Paweł, 2020. "Sources of financing the activities promoting sport and physical education on the basis of the example of Polish foundations and associations," Management, Sciendo, vol. 24(2), pages 158-180, December.
• Hong Nguyen Thi Phuong & Van Loi Tran, 2020. "The impact of related parties’ trading on the listed company’s earnings management - evidence in Vietnam," Management, Sciendo, vol. 24(2), pages 181-208, December.
• Hong Nguyen Thi Phuong & Van Loi Tran, 2020. "The impact of related parties’ trading on the listed company’s earnings management - evidence in Vietnam," Management, Sciendo, vol. 24(2), pages 181-208, December.
• Kasztelnik Karina, 2020. "Innovative Empirical Model for Predicting National Banks’ Financial Failure with Artificial Intelligence Subset Data Analysis in the United States," Open Economics, De Gruyter, vol. 3(1), pages 98-111, January.
• Kasztelnik Karina, 2020. "Innovative Empirical Model for Predicting National Banks’ Financial Failure with Artificial Intelligence Subset Data Analysis in the United States," Open Economics, De Gruyter, vol. 3(1), pages 98-111, January.
• Nguyen Anh Huu & Nguyen Linh Ha & Doan Duong Thuy, 2020. "Ownership Structure and Earnings Management: Empirical Evidence from Vietnam Real Estate Sector," Real Estate Management and Valuation, Sciendo, vol. 28(2), pages 37-51, June.
• Cerqueira Antonio & Pereira Claudia, 2020. "The Effect of Economic Conditions on Accounting Conservatism under IFRS in Europe," Review of Economic Perspectives, Sciendo, vol. 20(2), pages 137-169, June.
• Pordea Daniela & David Delia & Mateș Dorel, 2020. "The Impact of Operating Cash Flow and Current Ratio on the Profitability in Construction Industry," Studia Universitatis „Vasile Goldis” Arad – Economics Series, Sciendo, vol. 30(1), pages 22-32, March.
• Cernușca Lucian, 2020. "Soft and Hard Skills in Accounting Field-Empiric Results and Implication for the Accountancy Profession," Studia Universitatis „Vasile Goldis” Arad – Economics Series, Sciendo, vol. 30(1), pages 33-56, March.
• Sanni Mubaraq & Salami Abdulai Agbaje & Uthman Ahmad Bukola, 2020. "Determinants of Bank Performance in Nigeria: Do they Behave Differently with Risk-Adjusted Returns?," Studia Universitatis „Vasile Goldis” Arad – Economics Series, Sciendo, vol. 30(3), pages 1-34, September.
• Fagbemi Temitope Olamide, 2020. "Impact of Environmental, Demographical and Personal Factors on Auditors’ Ethical Decision Making in Nigeria," Studia Universitatis „Vasile Goldis” Arad – Economics Series, Sciendo, vol. 30(3), pages 35-58, September.
• Safta Ioana-Lavinia & Achim Monica Violeta & Borlea Sorin Nicolae, 2020. "Manipulation of Financial Statements Through the Use of Creative Accounting. Case of Romanian Companies," Studia Universitatis „Vasile Goldis” Arad – Economics Series, Sciendo, vol. 30(3), pages 90-107, September.
• Marc Badia & Miguel Duro & Bjorn N. Jorgensen & Gaizka Ormazabal & Hans B. Christensen, 2020. "The Informational Effects of Tightening Oil and Gas Disclosure Rules," Contemporary Accounting Research, John Wiley & Sons, vol. 37(3), pages 1720-1755, September.
  • Badia, Marc & Duro, Miguel & Jorgensen, Bjorn N. & Ormazabal, Gaizka, 2018. "The Informational Effects of Tightening Oil and Gas Disclosure Rules," CEPR Discussion Papers 12776, C.E.P.R. Discussion Papers.
• Horváth & Partners Management Consultants, 2020. "The Controlling Concept:Cornerstone of Performance Management," World Scientific Books, World Scientific Publishing Co. Pte. Ltd., number 11778, March.
• Shufuku Hiraoka & Akimichi Aoki (ed.), 2020. "Management Control Systems for Strategic Changes:Applying to Dematurity and Transformation of Organizations," World Scientific Books, World Scientific Publishing Co. Pte. Ltd., number 11814, March.
• Kashi R Balachandran (ed.), 2020. "Information for Efficient Decision Making:Big Data, Blockchain and Relevance," World Scientific Books, World Scientific Publishing Co. Pte. Ltd., number 11833, March.
• Horváth & Partners Management Consultants, 2020. "Controlling as the Foundation of Performance Management," World Scientific Book Chapters, in: The Controlling Concept Cornerstone of Performance Management, chapter 1, pages 1-4, World Scientific Publishing Co. Pte. Ltd..
• Horváth & Partners Management Consultants, 2020. "Nature and Structure of Controlling," World Scientific Book Chapters, in: The Controlling Concept Cornerstone of Performance Management, chapter 2, pages 5-19, World Scientific Publishing Co. Pte. Ltd..
• Horváth & Partners Management Consultants, 2020. "Management Accounting," World Scientific Book Chapters, in: The Controlling Concept Cornerstone of Performance Management, chapter 3, pages 21-74, World Scientific Publishing Co. Pte. Ltd..
• Horváth & Partners Management Consultants, 2020. "Strategic Planning," World Scientific Book Chapters, in: The Controlling Concept Cornerstone of Performance Management, chapter 4, pages 75-108, World Scientific Publishing Co. Pte. Ltd..
• Horváth & Partners Management Consultants, 2020. "Operative Planning, Budgeting and Forecasting," World Scientific Book Chapters, in: The Controlling Concept Cornerstone of Performance Management, chapter 5, pages 109-140, World Scientific Publishing Co. Pte. Ltd..
• Horváth & Partners Management Consultants, 2020. "Financial Management and Financial Controlling," World Scientific Book Chapters, in: The Controlling Concept Cornerstone of Performance Management, chapter 6, pages 141-157, World Scientific Publishing Co. Pte. Ltd..
• Horváth & Partners Management Consultants, 2020. "Management Reporting," World Scientific Book Chapters, in: The Controlling Concept Cornerstone of Performance Management, chapter 7, pages 159-182, World Scientific Publishing Co. Pte. Ltd..
• Horváth & Partners Management Consultants, 2020. "IT System," World Scientific Book Chapters, in: The Controlling Concept Cornerstone of Performance Management, chapter 8, pages 183-200, World Scientific Publishing Co. Pte. Ltd..
• Horváth & Partners Management Consultants, 2020. "Controlling Organisation," World Scientific Book Chapters, in: The Controlling Concept Cornerstone of Performance Management, chapter 9, pages 201-230, World Scientific Publishing Co. Pte. Ltd..
• Horváth & Partners Management Consultants, 2020. "Governance," World Scientific Book Chapters, in: The Controlling Concept Cornerstone of Performance Management, chapter 10, pages 231-250, World Scientific Publishing Co. Pte. Ltd..
• Horváth & Partners Management Consultants, 2020. "Trends," World Scientific Book Chapters, in: The Controlling Concept Cornerstone of Performance Management, chapter 11, pages 251-253, World Scientific Publishing Co. Pte. Ltd..
• Long Chen & Lin William Cong & Yizhou Xiao, 2020. "A Brief Introduction to Blockchain Economics," World Scientific Book Chapters, in: Kashi R Balachandran (ed.), Information for Efficient Decision Making Big Data, Blockchain and Relevance, chapter 1, pages 1-40, World Scientific Publishing Co. Pte. Ltd..
• Julia M. Puaschunder, 2020. "Data Fiduciary in Order to Alleviate Principal–Agent Problems in the Artificial Big Data Age," World Scientific Book Chapters, in: Kashi R Balachandran (ed.), Information for Efficient Decision Making Big Data, Blockchain and Relevance, chapter 2, pages 41-90, World Scientific Publishing Co. Pte. Ltd..
• Alnoor Bhimani & Kjell Hausken & Sameen Arif, 2020. "Blockchain Technology Adoption Decisions: Developed vs. Developing Economies," World Scientific Book Chapters, in: Kashi R Balachandran (ed.), Information for Efficient Decision Making Big Data, Blockchain and Relevance, chapter 3, pages 91-113, World Scientific Publishing Co. Pte. Ltd..
• Alfred Ruoxi Zhang & Farrokh Zandi & Henry Kim, 2020. "A Discussion on Decentralization in Financial Industry and Monetary System," World Scientific Book Chapters, in: Kashi R Balachandran (ed.), Information for Efficient Decision Making Big Data, Blockchain and Relevance, chapter 4, pages 115-135, World Scientific Publishing Co. Pte. Ltd..
• Katrin Tinn, 2020. "Raising Funds with Smart Contracts: New Opportunities and Challenges," World Scientific Book Chapters, in: Kashi R Balachandran (ed.), Information for Efficient Decision Making Big Data, Blockchain and Relevance, chapter 5, pages 137-155, World Scientific Publishing Co. Pte. Ltd..
• Kimberlyn George & Panos N. Patatoukas, 2020. "The Blockchain Evolution and Revolution of Accounting," World Scientific Book Chapters, in: Kashi R Balachandran (ed.), Information for Efficient Decision Making Big Data, Blockchain and Relevance, chapter 6, pages 157-172, World Scientific Publishing Co. Pte. Ltd..
• Michael Alles & Glen L. Gray, 2020. "What Accountants Need to Know about Blockchain," World Scientific Book Chapters, in: Kashi R Balachandran (ed.), Information for Efficient Decision Making Big Data, Blockchain and Relevance, chapter 7, pages 173-196, World Scientific Publishing Co. Pte. Ltd..
• Sebastiano Cupertino & Paolo Taticchi & Gianluca Vitale, 2020. "Management Control and Information, Communication and Technologies: A Bidirectional Link — The Case of Granarolo," World Scientific Book Chapters, in: Kashi R Balachandran (ed.), Information for Efficient Decision Making Big Data, Blockchain and Relevance, chapter 8, pages 197-215, World Scientific Publishing Co. Pte. Ltd..
• Partha S. Mohanram, 2020. "A Brave New World: The Use of Non-traditional Information in Capital Markets," World Scientific Book Chapters, in: Kashi R Balachandran (ed.), Information for Efficient Decision Making Big Data, Blockchain and Relevance, chapter 9, pages 217-237, World Scientific Publishing Co. Pte. Ltd..
• Lin William Cong & Tengyuan Liang & Baozhong Yang & Xiao Zhang, 2020. "Analyzing Textual Information at Scale," World Scientific Book Chapters, in: Kashi R Balachandran (ed.), Information for Efficient Decision Making Big Data, Blockchain and Relevance, chapter 10, pages 239-271, World Scientific Publishing Co. Pte. Ltd..
• Pankaj Kumar Medhi, 2020. "Blockchain-Enabled Supply Chain Transparency, Supply Chain Structural Dynamics, and Sustainability of Complex Global Supply Chains — A Text Mining Analysis," World Scientific Book Chapters, in: Kashi R Balachandran (ed.), Information for Efficient Decision Making Big Data, Blockchain and Relevance, chapter 11, pages 273-312, World Scientific Publishing Co. Pte. Ltd..
• Wulf A. Kaal, 2020. "Blockchain Solutions for Agency Problems in Corporate Governance," World Scientific Book Chapters, in: Kashi R Balachandran (ed.), Information for Efficient Decision Making Big Data, Blockchain and Relevance, chapter 12, pages 313-329, World Scientific Publishing Co. Pte. Ltd..
• J. D. Agarwal & Manju Agarwal & Aman Agarwal & Yamini Agarwal, 2020. "Economics of Cryptocurrencies: Artificial Intelligence, Blockchain, and Digital Currency," World Scientific Book Chapters, in: Kashi R Balachandran (ed.), Information for Efficient Decision Making Big Data, Blockchain and Relevance, chapter 13, pages 331-430, World Scientific Publishing Co. Pte. Ltd..
• Qingliang Tang & Lie Ming Tang, 2020. "Developing Blockchain-Based Carbon Accounting and Decentralized Climate Change Management System," World Scientific Book Chapters, in: Kashi R Balachandran (ed.), Information for Efficient Decision Making Big Data, Blockchain and Relevance, chapter 14, pages 431-450, World Scientific Publishing Co. Pte. Ltd..
• Rong He & Le Luo & Qingliang Tang, 2020. "Usefulness of Corporate Carbon Information for Decision-Making," World Scientific Book Chapters, in: Kashi R Balachandran (ed.), Information for Efficient Decision Making Big Data, Blockchain and Relevance, chapter 15, pages 451-476, World Scientific Publishing Co. Pte. Ltd..
• Shelley Xin Li & Kenneth A. Merchant, 2020. "Motivating Innovation and Creativity: The Role of Management Controls," World Scientific Book Chapters, in: Kashi R Balachandran (ed.), Information for Efficient Decision Making Big Data, Blockchain and Relevance, chapter 16, pages 477-492, World Scientific Publishing Co. Pte. Ltd..
• Bin Srinidhi, 2020. "Board Governance and Information Quality," World Scientific Book Chapters, in: Kashi R Balachandran (ed.), Information for Efficient Decision Making Big Data, Blockchain and Relevance, chapter 17, pages 493-524, World Scientific Publishing Co. Pte. Ltd..
• Stephen Bryan & Steven Lilien & Bharat Sarath & Yan Yan, 2020. "Evolving Standards of Fair Value and Acquisition Accounting," World Scientific Book Chapters, in: Kashi R Balachandran (ed.), Information for Efficient Decision Making Big Data, Blockchain and Relevance, chapter 18, pages 525-543, World Scientific Publishing Co. Pte. Ltd..
• Daniel E. O’Leary, 2020. "Evolving Blockchain Applications: Multiple Semantic Models and Distributed Databases for Blockchain Data Reuse," World Scientific Book Chapters, in: Kashi R Balachandran (ed.), Information for Efficient Decision Making Big Data, Blockchain and Relevance, chapter 19, pages 545-577, World Scientific Publishing Co. Pte. Ltd..
• Joshua Ronen, 2020. "Have Accounting Reports Become Less Useful for Decision-Making?," World Scientific Book Chapters, in: Kashi R Balachandran (ed.), Information for Efficient Decision Making Big Data, Blockchain and Relevance, chapter 20, pages 579-610, World Scientific Publishing Co. Pte. Ltd..
• Kashi R. Balachandran, 2020. "Value of Fixed Asset Usage Information for Efficient Operation: A Nontraditional View," World Scientific Book Chapters, in: Kashi R Balachandran (ed.), Information for Efficient Decision Making Big Data, Blockchain and Relevance, chapter 21, pages 611-621, World Scientific Publishing Co. Pte. Ltd..
• Prashant Sharma & Shikha Mehra & Pankaj Gupta, 2020. "Role of Blockchain, AI and Big Data in Healthcare Industry," World Scientific Book Chapters, in: Kashi R Balachandran (ed.), Information for Efficient Decision Making Big Data, Blockchain and Relevance, chapter 22, pages 623-648, World Scientific Publishing Co. Pte. Ltd..
• Yasuhiro Monden, 2020. "Risk Spreading between the Diversified Subscription Businesses and the Existing Business: Focusing on the Case of Apple," World Scientific Book Chapters, in: Shufuku Hiraoka & Akimichi Aoki (ed.), MANAGEMENT CONTROL SYSTEMS FOR STRATEGIC CHANGES Applying to Dematurity and Transformation of Organizations, chapter 1, pages 1-18, World Scientific Publishing Co. Pte. Ltd..
• Katsuhiro Ito, 2020. "Management Control Concepts to Foster Organizational Ambidexterity," World Scientific Book Chapters, in: Shufuku Hiraoka & Akimichi Aoki (ed.), MANAGEMENT CONTROL SYSTEMS FOR STRATEGIC CHANGES Applying to Dematurity and Transformation of Organizations, chapter 2, pages 19-33, World Scientific Publishing Co. Pte. Ltd..
• Makoto Tomo, 2020. "Segment Performance Evaluation and Asset Recycling: Case Study of a Japanese Trading Company," World Scientific Book Chapters, in: Shufuku Hiraoka & Akimichi Aoki (ed.), MANAGEMENT CONTROL SYSTEMS FOR STRATEGIC CHANGES Applying to Dematurity and Transformation of Organizations, chapter 3, pages 35-50, World Scientific Publishing Co. Pte. Ltd..
• Shufuku Hiraoka, 2020. "Financial Information Analysis for Business Portfolio Strategy: With Reference to Segment Reporting by Mitsubishi Electric Group," World Scientific Book Chapters, in: Shufuku Hiraoka & Akimichi Aoki (ed.), MANAGEMENT CONTROL SYSTEMS FOR STRATEGIC CHANGES Applying to Dematurity and Transformation of Organizations, chapter 4, pages 51-70, World Scientific Publishing Co. Pte. Ltd..
• Naoya Yamaguchi, 2020. "Management Control in Private Finance Initiative (PFI)/Public–Private Partnership (PPP)," World Scientific Book Chapters, in: Shufuku Hiraoka & Akimichi Aoki (ed.), MANAGEMENT CONTROL SYSTEMS FOR STRATEGIC CHANGES Applying to Dematurity and Transformation of Organizations, chapter 5, pages 71-85, World Scientific Publishing Co. Pte. Ltd..
• Takehiro Metoki, 2020. "Impact of Co-Developing Performance Measures with Employees on Organization Performance: A Survey of Local Governments in Japan," World Scientific Book Chapters, in: Shufuku Hiraoka & Akimichi Aoki (ed.), MANAGEMENT CONTROL SYSTEMS FOR STRATEGIC CHANGES Applying to Dematurity and Transformation of Organizations, chapter 6, pages 87-104, World Scientific Publishing Co. Pte. Ltd..
• Tsutomu Yoshioka, 2020. "The Impact and Effect of Management Control Systems on the Productivity of the Lodging Industry in Japan," World Scientific Book Chapters, in: Shufuku Hiraoka & Akimichi Aoki (ed.), MANAGEMENT CONTROL SYSTEMS FOR STRATEGIC CHANGES Applying to Dematurity and Transformation of Organizations, chapter 7, pages 105-114, World Scientific Publishing Co. Pte. Ltd..
• Akimichi Aoki, 2020. "Management Control System in Value Co-Creation Processes," World Scientific Book Chapters, in: Shufuku Hiraoka & Akimichi Aoki (ed.), MANAGEMENT CONTROL SYSTEMS FOR STRATEGIC CHANGES Applying to Dematurity and Transformation of Organizations, chapter 8, pages 115-127, World Scientific Publishing Co. Pte. Ltd..
• Zhi Wang, 2020. "Excessive Quality in the Japanese Laundry Industry," World Scientific Book Chapters, in: Shufuku Hiraoka & Akimichi Aoki (ed.), MANAGEMENT CONTROL SYSTEMS FOR STRATEGIC CHANGES Applying to Dematurity and Transformation of Organizations, chapter 9, pages 129-147, World Scientific Publishing Co. Pte. Ltd..
• Tohru Furuyama, 2020. "Evaluation Method of Return on Equity," World Scientific Book Chapters, in: Shufuku Hiraoka & Akimichi Aoki (ed.), MANAGEMENT CONTROL SYSTEMS FOR STRATEGIC CHANGES Applying to Dematurity and Transformation of Organizations, chapter 10, pages 149-164, World Scientific Publishing Co. Pte. Ltd..
• Soichiro Higashi, 2020. "Strategic Investment Decision Processes in Semiconductor Production Equipment Companies," World Scientific Book Chapters, in: Shufuku Hiraoka & Akimichi Aoki (ed.), MANAGEMENT CONTROL SYSTEMS FOR STRATEGIC CHANGES Applying to Dematurity and Transformation of Organizations, chapter 11, pages 165-178, World Scientific Publishing Co. Pte. Ltd..
• Mihaela Mocanu Octavian Iancu Ionescu, 2020. "Interrelation of Capital Markets in the Context of Increased Audit Oversight in the European Union – Evidence on Third-Country Auditors," Zagreb International Review of Economics and Business, Faculty of Economics and Business, University of Zagreb, vol. 23(1), pages 71-80, May.
• Eichfelder, Sebastian & Jacob, Martin & Schneider, Kerstin, 2020. "Do tax incentives reduce investment quality?," arqus Discussion Papers in Quantitative Tax Research 248, arqus - Arbeitskreis Quantitative Steuerlehre.
• Blaufus, Kay & Schöndube, Jens Robert & Wielenberg, Stefan, 2020. "Strategic interactions between tax and statutory auditors and different information regimes: Implications for tax audit efficiency," arqus Discussion Papers in Quantitative Tax Research 249, arqus - Arbeitskreis Quantitative Steuerlehre.
• Eichfelder, Sebastian & Jacob, Martin & Kalbitz, Nadine & Wentland, Kelly, 2020. "Tax-induced earnings management and book-tax conformity: International evidence from unconsolidated accounts," arqus Discussion Papers in Quantitative Tax Research 252, arqus - Arbeitskreis Quantitative Steuerlehre.
• Blaufus, Kay & Chirvi, Malte & Huber, Hans-Peter & Maiterth, Ralf & Sureth-Slaone, Caren, 2020. "Tax misperception and its effects on decision making: A literature review," arqus Discussion Papers in Quantitative Tax Research 261, arqus - Arbeitskreis Quantitative Steuerlehre.
• Bischof, Jannis & Foos, Daniel & Riepe, Jan, 2020. "Does greater transparency discipline the loan loss provisioning of privately held banks?," Discussion Papers 40/2020, Deutsche Bundesbank.
• Brochet, Francois & Limbach, Peter & Bazhutov, Dmitry & Betzer, André & Doumet, Markus, 2020. "Where Does Investor Relations Matter the Most?," CFR Working Papers 18-05, University of Cologne, Centre for Financial Research (CFR).
• Fink, Josef & Palan, Stefan & Theissen, Erik, 2020. "Earnings autocorrelation and the post-earnings-announcement drift: Experimental evidence," CFR Working Papers 20-10, University of Cologne, Centre for Financial Research (CFR).
• Hendriock, Mario, 2020. "Implied cost of capital and mutual fund performance," CFR Working Papers 20-11, University of Cologne, Centre for Financial Research (CFR).
• Abuselidze, George & Slobodianyk, Anna, 2020. "Analysis and Control of Bankruptcy and Reorganization Processes: Case Studies Using Accounting Data," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics.
  • Abuselidze, George, 2020. "Analysis and Control of Bankruptcy and Reorganization Processes: Case Studies Using Accounting Data," MPRA Paper 104905, University Library of Munich, Germany.
• Bauer, Carsten & Möbs, Nele & Unger, Oliver & Szczesny, Andrea & Ernst, Christian, 2020. "Spillover Effects of Specialization Strategies in Hospitals: An Analysis of the Effects in the Short, Medium, and Long Term," EconStor Preprints 215783, ZBW - Leibniz Information Centre for Economics.
• Binke, Fabian & Dahlhoff, Jürgen, 2020. "Empirische Ergebnisse zur IFRS 8-Segmentberichterstattung der DAX 30-Unternehmen für die Jahre 2009 bis 2019," EconStor Preprints 223019, ZBW - Leibniz Information Centre for Economics.
• João Granja & Christian Leuz, 2017. "The Death of a Regulator: Strict Supervision, Bank Lending, and Business Activity," NBER Working Papers 24168, National Bureau of Economic Research, Inc.
  • Granja, João & Leuz, Christian, 2020. "The Death of a Regulator: Strict Supervision, Bank Lending and Business Activity," LawFin Working Paper Series 4, Goethe University, Center for Advanced Studies on the Foundations of Law and Finance (LawFin).
  • Leuz, Christian & Granja, João, 2018. "The death of a regulator: Strict supervision, bank lending and business activity," CFS Working Paper Series 610, Center for Financial Studies (CFS).
• Matthias Breuer & Christian Leuz & Steven Vanhaverbeke, 2019. "Reporting Regulation and Corporate Innovation," NBER Working Papers 26291, National Bureau of Economic Research, Inc.
  • Breuer, Matthias & Leuz, Christian & Vanhaverbeke, Steven, 2020. "Reporting Regulation and Corporate Innovation," LawFin Working Paper Series 8, Goethe University, Center for Advanced Studies on the Foundations of Law and Finance (LawFin).
  • Breuer, Matthias & Leuz, Christian & Vanhaverbeke, Steven, 2021. "Reporting regulation and corporate innovation," CFS Working Paper Series 675, Center for Financial Studies (CFS).
• Bischof, Jannis & Laux, Christian & Leuz, Christian, 2020. "Accounting for financial stability: Lessons from the financial crisis and future challenges," SAFE Working Paper Series 283, Leibniz Institute for Financial Research SAFE.
• Kampkötter, Patrick & Maier, Patrick, 2020. "The effect of appraisal interviews and target agreements on employee effort - New evidence using representative data," University of Tübingen Working Papers in Business and Economics 136, University of Tuebingen, Faculty of Economics and Social Sciences, School of Business and Economics.
• Raffer, Christian, 2020. "Accrual Accounting and the Local Government Budget - A Matching Evaluation," VfS Annual Conference 2020 (Virtual Conference): Gender Economics 224630, Verein für Socialpolitik / German Economic Association.
• Benedikt Downar & Jürgen Ernstberger & Stefan Reichelstein & Sebastian Schwenen & Aleksandar Zaklan, 2021. "The impact of carbon disclosure mandates on emissions and financial operating performance," Review of Accounting Studies, Springer, vol. 26(3), pages 1137-1175, September.
  • Benedikt Downar & Jürgen Ernstberger & Stefan Reichelstein & Sebastian Schwenen & Aleksandar Zaklan, 2020. "The Impact of Carbon Disclosure Mandates on Emissions and Financial Operating Performance," Discussion Papers of DIW Berlin 1875, DIW Berlin, German Institute for Economic Research.
  • Downar, Benedikt & Ernstberger, Jürgen & Reichelstein, Stefan & Schwenen, Sebastian & Zaklan, Aleksandar, 2020. "The impact of carbon disclosure mandates on emissions and financial operating performance," ZEW Discussion Papers 20-038, ZEW - Leibniz Centre for European Economic Research.
• Müller, Raphael & Spengel, Christoph & Vay, Heiko, 2020. "On the determinants and effects of corporate tax transparency: Review of an emerging literature," ZEW Discussion Papers 20-063, ZEW - Leibniz Centre for European Economic Research.
• Benina Veledar & Amra Gadzo & Srdjan Lalic, 2020. "Cost and management accounting in budget-funded organizations in Bosnia and Herzegovina," Interdisciplinary Description of Complex Systems - scientific journal, Croatian Interdisciplinary Society Provider Homepage: http://indecs.eu, vol. 18(2B), pages 299-311.
• Małgorzata Olszak & Iwona Kowalska & Patrycja Chodnicka-Jaworska & Filip Świtała, 2020. "Do cyclicality of loan-loss provisions and income smoothing matter for the capital crunch – the case of commercial banks in Poland," Bank i Kredyt, Narodowy Bank Polski, vol. 51(4), pages 383-436.
• Itay Goldstein & Shijie Yang & Luo Zuo, 2020. "The Real Effects of Modern Information Technologies: Evidence from the EDGAR Implementation," NBER Working Papers 27529, National Bureau of Economic Research, Inc.
• Ani Stoykova & Mariya Paskaleva & Dinko Stoykov, 2020. "Risk Management And Accounting With Fintech," Entrepreneurship, Faculty of Economics, SOUTH-WEST UNIVERSITY "NEOFIT RILSKI", BLAGOEVGRAD, vol. 8(1), pages 59-73.
• Madher E. A. Hamdallah, 2020. "The Reliance Of External Auditors On The Work Performed By Internal Auditors And Its Impact On Audit On Banks A Case Of The First Abu Dhabi Bank, Uae," Economics and Management, Faculty of Economics, SOUTH-WEST UNIVERSITY "NEOFIT RILSKI", BLAGOEVGRAD, vol. 17(1), pages 68-80.
• Abdallah Atieh & Malik Muneer Abu Afifa & Shadya Al-Manaseer, 2020. "Using Capital Budgeting Techniques In Rationalizing Capital Expenditure Decisions In Jordanian Industrial Public Shareholding Companies," Economics and Management, Faculty of Economics, SOUTH-WEST UNIVERSITY "NEOFIT RILSKI", BLAGOEVGRAD, vol. 17(2), pages 40-60.
• Grewal, Jody & Serafeim, George, 2020. "Research on Corporate Sustainability: Review and Directions for Future Research," Foundations and Trends(R) in Accounting, now publishers, vol. 14(2), pages 73-127, September.
• Anand, Vic & Bochkay, Khrystyna & Chychyla, Roman & Leone, Andrew, 2020. "Using Python for Text Analysis in Accounting Research," Foundations and Trends(R) in Accounting, now publishers, vol. 14(3-4), pages 128-359, December.
• Krishnan, Gopal V. & Tanyi, Paul, 2020. "Does Regulating Audit Pricing Enhance Audit Quality and the Timeliness of Audit Reporting? The Texas Experience," Journal of Law, Finance, and Accounting, now publishers, vol. 5(1), pages 1-64, April.
• Kim, Yongtae & Park, Hyungshin, 2020. "Wrongful Discharge Laws and Asymmetric Cost Behavior," Journal of Law, Finance, and Accounting, now publishers, vol. 5(1), pages 65-105, April.
• Dhammika Dharmapala, 2020. "The Tax Elasticity of Financial Statement Income: Implications for Current Reform Proposals," National Tax Journal, National Tax Association;National Tax Journal, vol. 73(4), pages 1047-1064, December.
  • Dhammika Dharmapala, 2020. "The Tax Elasticity of Financial Statement Income: Implications for Current Reform Proposals," CESifo Working Paper Series 8534, CESifo.
• Ivan Gudev, 2020. "Creative Accounting – Definition, Types, Purposes and Impact on United Nations’ Sustainable Development Goals," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 2, pages 328-341, June.
• Diyana Bankova, 2020. "Financial Aspects of Crimes in the Game of Football," Godishnik na UNSS, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 39-48, December.
• Lilyana Kamburova, 2020. "The Development of Practices for the Preparation of Consolidated Financial Statements," Ikonomiceski i Sotsialni Alternativi, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 123-133, March.
• Елеð¾Ð½Ð¾Ñ€Ð° Станчеð²Ð°-Тодорова & Ð Ð°Ð´Ñ Ð’Ðµð»Ð¸Ð½Ð¾Ð²Ð°-Сокð¾Ð»Ð¾Ð²Ð°, 2020. "Ð Ð¾Ð²Ð¸Ñ Ñ‚ Ðœðµð¶Ð´Ñƒð½Ð°Ñ€Ð¾Ð´Ðµð½ Ñ Ñ‚Ð°Ð½Ð´Ð°Ñ€Ñ‚ за Ñ„Ð¸Ð½Ð°Ð½Ñ Ð¾Ð²Ð¾ отчитане 17 и преð´Ð¸Ð·Ð²Ð¸Ðºð°Ñ‚еð»Ñ твата преð´ Ð·Ð°Ñ Ñ‚Ñ€Ð°Ñ…Ð¾Ð²Ð°Ñ‚Ðµð»Ð½Ð¸Ñ‚е кð¾Ð¼Ð¿Ð°Ð½Ð¸Ð," Ikonomiceski i Sotsialni Alternativi, University of National and World Economy, Sofia, Bulgaria, issue 2, pages 118-126, June.
• Yasen Daskalov, 2020. "Standardized Model for Accounting for Public Sector Infrastructure Assets," Ikonomiceski i Sotsialni Alternativi, University of National and World Economy, Sofia, Bulgaria, issue 3, pages 52-61, September.
• Maria Markova, 2020. "Approaches for Recognition of Public-Private Partnership Assets – Accounting Issues," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 125-135, May.
• Michael Musov, 2020. "Development and Problems of Accounting Higher Education in the U.S. and Bulgaria: Parallels in History," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 16-32, May.
• Boika Brezoeva, 2020. "The Cryptocurrency - Accounting Challenge," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 53-75, May.
• Yasen Daskalov, 2020. "Qualitative Characteristics of the Information Presented in the Financial Statements Prepared on the Basis of the International Public Sector Accounting Standards," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 89-97, May.
• Atanaska Filipova-Slancheva, 2020. "Periodic Review of Financial Statements of Banks in Bulgaria," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 99-124, May.
• Kameliya Savova, 2020. "Accounting Policy of Public Sector Enterprises in Bulgaria – Present Situation and Prospects," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 4, pages 193-214, December.
• Miroslaw Kowalewski & Monika Zamielska, 2020. "Application Of Budgeting In Selected Municipal Companies In The Warminsko-Mazurskie Voivodeship," OLSZTYN ECONOMIC JOURNAL, University of Warmia and Mazury in Olsztyn, Faculty of Economic Sciences, vol. 15(4), pages 339-350, December.
• Ivana Koštuříková, 2020. "Znalosti účetnictví studentů Obchodně podnikatelské fakulty v Karviné," Working Papers 0068, Silesian University, School of Business Administration.
• CARAIMAN Adrian, 2020. "The Risk Management Process In Corporate Guvernance," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 189-198, July.
• HADA Izabela Diana & MIHALCEA Mihaela Maria, 2020. "The Importance Of Profitability Indicators In Assessing The Financial Performance Of Economic Entities," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 219-228, July.
• MIHALCEA Mihaela Maria, 2020. "Do Romanian Companies And Their Stakeholders Benefit From The Advantages Of A Good Corporate Governance? Empirical Research On The Level Of Compliance," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 284-292, July.
• HAŢEGAN Camelia-Daniela, 2020. "Key Audit Matters At The Financial Services Companies: Are There Differences?," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 168-178, December.
• MITOI Elena & ACHIM Luminita & DESPA Madalin & TURLEA Codrut, 2020. "Ifrs 9 And The Interaction With Basel Iii Regulation Pillars," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 213-222, December.
• Sergei Sarkissian & Yan Wang, 2020. "Cross-Country Competitive Effects of Cross-Listings," Review of Corporate Finance Studies, Oxford University Press, vol. 9(1), pages 116-164.
• Brandon Gipper & Christian Leuz & Mark Maffett, 2020. "Public Oversight and Reporting Credibility: Evidence from the PCAOB Audit Inspection Regime," Review of Financial Studies, Society for Financial Studies, vol. 33(10), pages 4532-4579.
• Benedikt Downar & Jürgen Ernstberger & Stefan Reichelstein & Sebastian Schwenen & Aleksandar Zaklan, 2021. "The impact of carbon disclosure mandates on emissions and financial operating performance," Review of Accounting Studies, Springer, vol. 26(3), pages 1137-1175, September.
  • Downar, Benedikt & Ernstberger, Jürgen & Reichelstein, Stefan & Schwenen, Sebastian & Zaklan, Aleksandar, 2020. "The impact of carbon disclosure mandates on emissions and financial operating performance," ZEW Discussion Papers 20-038, ZEW - Leibniz Centre for European Economic Research.
  • Benedikt Downar & Jürgen Ernstberger & Stefan Reichelstein & Sebastian Schwenen & Aleksandar Zaklan, 2020. "The Impact of Carbon Disclosure Mandates on Emissions and Financial Operating Performance," Discussion Papers of DIW Berlin 1875, DIW Berlin, German Institute for Economic Research.
• Kang, Jung Koo & Loumioti, Maria & Wittenberg-Moerman, Regina, 2020. "Lifting the banking veil: credit standards’ harmonization through lending transparency," Working Paper Series 2367, European Central Bank.
• Smith, Kevin & So, Eric C., 2020. "Measuring Risk Information," Research Papers 3857, Stanford University, Graduate School of Business.
• John M. Barrios & Jung Ho Choi & Yael V. Hochberg & Jinhwan Kim & Miao Liu, 2020. "Informing Entrepreneurs: Public Corporate Disclosure and New Business Formation," Working Papers 2020-92, Becker Friedman Institute for Research In Economics.
  • Barrios, John M. & Choi, Jung Ho & Hochberg, Yael V. & Kim, Jinhwan & Liu, Miao, 2020. "Informing Entrepreneurs: Public Corporate Disclosure and New Business Formation," Research Papers 3917, Stanford University, Graduate School of Business.
• Choi, Bong-Geun & Choi, Jung Ho & Malik, Sara, 2020. "Job Search with Financial Information: Theory and Evidence," Research Papers 3924, Stanford University, Graduate School of Business.
• P. R. Weerathunga & Chen Xiaofang & T. K. G. Sameera, 2020. "Heterogeneity in Earning Management of Listed Companies Following International Financial Reporting Standards Convergence: A Developing Country Experiences," International Journal of Economics and Financial Issues, Econjournals, vol. 10(1), pages 101-108.
• I. Nyoman Normal, 2020. "The Financial Variables of Water Filter Pot Mainly Raw Material Darmasaba Clay in Btikk-Indonesia," International Journal of Economics and Financial Issues, Econjournals, vol. 10(3), pages 111-124.
• Eka Ardhani Sisdyani & Bambang Subroto & Erwin Saraswati & Zaki Baridwan, 2020. "Levers of Eco-control and Green Behavior in Medical Waste Management," International Journal of Energy Economics and Policy, Econjournals, vol. 10(4), pages 194-204.
• Nanda Fito Mela & Adhitya Agri Putra, 2020. "Oil Price and Earnings Management: Evidence from Crude Oil and Gas Companies in Indonesian Stock Exchange," International Journal of Energy Economics and Policy, Econjournals, vol. 10(4), pages 352-355.
• Nora Al-Hadban & Mohammed Almotairi, 2020. "The Impact of Social Media Attributes on Purchase Intention in the Saudi Foodservice," International Review of Management and Marketing, Econjournals, vol. 10(3), pages 29-34.
• Nikolaj Kirkeby Niebuhr, 2020. "Managerial Overconfidence and Self-Reported Success," Economics Working Papers 2020-01, Department of Economics and Business Economics, Aarhus University.
• Steen Nielsen, 2020. "Management accounting and the idea of machine learning," Economics Working Papers 2020-09, Department of Economics and Business Economics, Aarhus University.
• Fenoll-Bernal, Antonio & Serrano Madrid, Jose, 2020. "Calidad de la información contable y esfuerzo del auditor: El caso español," Small Business International Review, Asociación Española de Contabilidad y Administración de Empresas - AECA, vol. 4(1), pages 52-68, January.
• Liudmila LAPIȚKAIA & Alexandru LEAHOVCENCO, 2020. "Features of intellectual property reflection in accounting and in financial statements," Eastern European Journal for Regional Studies (EEJRS), Center for Studies in European Integration (CSEI), Academy of Economic Studies of Moldova (ASEM), vol. 6(1), pages 102-112, June.
• Liudmila LAPIȚKAIA & Alexandru LEAHOVCENCO, 2020. "Applying IFRS for accounting of cryptocurrencies," Eastern European Journal for Regional Studies (EEJRS), Center for Studies in European Integration (CSEI), Academy of Economic Studies of Moldova (ASEM), vol. 6(2), pages 108-116, December.
• Dan Dacian Cuzdriorean & Szilveszter Fekete & Alina Beattrice Vladu, 2020. "Identifying the Promoters of Students’ Sustainable Behaviour: An Empirical Study," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 22(54), pages 432-432, April.
• Matthew Olubayo Omotoso & Daniel Petrus Schutte & Heinz Eckart Klingelhöfer, 2020. "The Impact of the Adoption of International Financial Reporting Standards on Foreign Direct Investment in Africa," The African Finance Journal, Africagrowth Institute, vol. 22(1), pages 21-49.
• Bogdan-Alexandru SMERCINSCHI, 2020. "Accounting and Tax Regulations and Practices Specific to Small- and Medium-Sized Entities (II)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(10), pages 20-26, October.
• Robert-Aurelian ȘOVA & Adriana Florina POPA, 2020. "The Accounting Education, Between Digitalisation and the COVID-19 Crisis," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(10), pages 3-8, October.
• Delia DAVID & Semida DUCĂ, 2020. "Financial-Accounting Approaches Regarding the Decision of Financing the Economic Entities During the COVID-19 Pandemic," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(10), pages 9-19, October.
• Lucian CERNUȘCA, 2020. "The Accounting and Tax Regime Regarding the Real Estate Rentals," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(11), pages 15-22, November.
• Bogdan Cosmin GOMOI, 2020. "Study Regarding the Budgeting of an Economic Entity’s Cash Flow in the Context of the Accrual Accounting System," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(11), pages 23-35, November.
• Bogdan-Alexandru SMERCINSCHI, 2020. "The Perception of the Economic Field Professionals Regarding the Accounting and Tax Regulations Specific to SMEs," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(11), pages 3-14, November.
• Adrian GROȘANU & Melinda-Timea FÜLÖP & George-Silviu CORDOȘ & Gabriel RAITA, 2021. "Challenges and Trends for the Incorporation of Big Data in the Accounting Profession: From the Traditional Approach to the Future Professional Accountant," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(12), pages 64-72, December .
  • Adrian GROȘANU & Melinda-Timea FÜLÖP & George-Silviu CORDOȘ & Gabriel RAITA, 2020. "Challenges and Trends for the Incorporation of Big Data in the Accounting Profession: From the Traditional Approach to the Future Professional Accountant," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(11), pages 50-58, November.
• Robert-Aurelian ȘOVA & Adriana Florina POPA, 2020. "Accounting Education – Between Digitalisation and the COVID-19 Pandemic Crisis," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(11), pages 59-63, November.
• Lucian CERNUȘCA & Luiela Magdalena CSORBA, 2020. "New Accounting Regulations on Waste Management," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(1), pages 11-21, January.
• Sonia Elena POPESCU, 2020. "Case Study on the Presentation of Financial Statements in the Communist Period and in Current Times (I)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(1), pages 3-10, January.
• Maria MORNEA, 2020. "Features of the Accounting Records Specific to the Cooperative System in Agricultural Cooperatives," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(1), pages 31-41, January.
• Bogdan Cosmin GOMOI, 2020. "Taxation for Individual Part-Time Contracts," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(1), pages 48-59, January.
• Dorel MATEȘ & Veronica GROSU & Aura DOMIL & Svetlana MIHĂILĂ & Marian SOCOLIUC & Oana BOGDAN & Dana PORDEA, 2020. "Organising the Accounting Activity within Entities in the Production Field (I)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(2), pages 10-18, February.
• Lucian CERNUȘCA, 2020. "The Accounting and Tax Regime Regarding Sponsorship," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(2), pages 19-29, February.
• Sonia Elena POPESCU, 2020. "Case Study on the Presentation of Financial Statements in the Communist Period and in Current Times (II)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(2), pages 3-9, February.
• Lucian-Dorel ILINCUȚĂ, 2020. "Considerations Regarding the Accounting Treatment Applied to Investment Properties (I)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(2), pages 30-39, February.
• Lucian-Dorel ILINCUȚĂ, 2020. "Considerations Regarding the Accounting Treatment Applied to Investment Properties (II)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(3), pages 12-23, March.
• Elena STĂNCIULESCU, 2020. "Allowances and Valuation Allowances – Essential Elements for the Presentation of the Fair View of the Financial Statements," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(3), pages 24-34, March.
• Dorel MATEȘ & Veronica GROSU & Aura DOMIL & Svetlana MIHĂILĂ & Marian SOCOLIUC & Oana BOGDAN & Dana PORDEA, 2020. "Organising the Accounting Activity within Entities in the Production Field (II)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(3), pages 3-11, March.
• Bogdan Cosmin GOMOI, 2020. "The Taxation Mechanism for Revenues Obtained from Intellectual Property Rights," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(3), pages 54-64, March.
• Margareta LESPEZANU, 2020. "Specific Practices Regarding the Recording in Accounting of the Economic-Financial Operations Regarding the Personnel, During the Period of Emergency Status Established by the Decree 195/2020," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(4), pages 22-30, April.
• Elena STĂNCIULESCU, 2020. "The Impact of Events Subsequent to the Financial Year End on the Financial Statements," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(4), pages 31-37, April.
• Mirela NICHITA & Mirela PĂUNESCU & Daniela Artemisa CALU, 2020. "Financial Reporting for Entities Applying IFRS, in the Context of the Coronavirus Crisis," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(5), pages 13-23, May.
• Bogdan Cosmin GOMOI, 2020. "The Tax and Accounting Treatments Regarding the Revaluation of Buildings and Lands," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(5), pages 24-34, May.
• Corina-Graziella BÂTCĂ-DUMITRU & Alina-Mihaela IRIMESCU, 2020. "Financial Reporting According to National Accounting Regulations, in the Context of the Coronavirus Crisis," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(5), pages 3-12, May.
• Elena STĂNCIULESCU, 2020. "Distributing the Financial Year Result by Destination," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(5), pages 35-43, May.
• Lucian CERNUȘCA, 2020. "The Mechanism for the Taxation of Investment Incomes," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(5), pages 53-62, May.
• Bogdan Cosmin GOMOI, 2020. "Accounting and Fiscal Approaches Concerning the Motor Vehicles which Are Not Exclusively Used for the Purpose of Economic Activities," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(6), pages 21-29, June.
• Delia DAVID & Daniela PORDEA & Luminița PĂIUȘAN, 2020. "A Study Concerning the Application of the Activity-Based Costing Method for Entities Operating in the Building Sector," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(6), pages 30-37, June.
• Elena STĂNCIULESCU, 2020. "Mutual Companies – A Viable Financing Solution in Times of Crisis," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(6), pages 43-53, June.
• Ovidiu-Constantin BUNGET & Alin-Constantin DUMITRESCU & Cristian LUNGU & Andrei-Marius OLARIU, 2020. "Opinions Regarding the Impact of the COVID-19 Pandemic over the Financial Reporting," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(7), pages 11-18, July.
• Corina-Graziella BÂTCĂ-DUMITRU, 2020. "Accounting for Events and Transactions Regarding Equity," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(7), pages 19-29, July.
• Delia DAVID & Lucian CERNUȘCA, 2020. "The Perception of Professional Accountants Regarding the Future of the Accounting Profession in the Digital Era," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(7), pages 3-10, July.
• Bogdan Cosmin GOMOI, 2020. "Estimating in Accounting," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(7), pages 30-38, July.
• Sergiu-Bogdan CONSTANTIN, 2020. "Case Studies Regarding Accounting Expertise in Commercial Conflicts," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(7), pages 56-63, July.
• Liliana Maria DRUIU & Daniel DRĂGUȚ, 2020. "Technical Unemployment in the Context of SARS-CoV-2 Pandemic in Romania," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(8), pages 15-20, August.
• Corina-Graziella BÂTCĂ-DUMITRU, 2020. "Accounting for Events and Transactions Regarding Long-Term Debt," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(8), pages 21-29, August.
• Lucian CERNUȘCA & Luiela Magdalena CSORBA, 2020. "Professional and Transversal Accounting Competences (II)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(9), pages 3-10, September.
  • Lucian CERNUȘCA & Luiela Magdalena CSORBA, 2020. "Professional and Transversal Accounting Competences (I)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(8), pages 3-14, August.
• Elena STĂNCIULESCU, 2020. "The Reverse Charge Mechanism," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(8), pages 45-52, August.
• Sergiu-Bogdan CONSTANTIN, 2020. "Case Studies Regarding Accounting Expertise in Criminal Cases (I)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(8), pages 53-61, August.
• Mirela PĂUNESCU & Adriana Florina POPA & Radu CIOBANU, 2020. "Proposals Regarding Accounting for Cryptocurrencies in Accordance with Romanian Accounting Regulations," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(9), pages 11-24, September.
• Bogdan Cosmin GOMOI, 2020. "Accounting Policy Aspects in Accordance with the Provisions of OMPF No. 1802/2014," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(9), pages 25-32, September.
• Lucian CERNUȘCA & Luiela Magdalena CSORBA, 2020. "Professional and Transversal Accounting Competences (I)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(8), pages 3-14, August.
  • Lucian CERNUȘCA & Luiela Magdalena CSORBA, 2020. "Professional and Transversal Accounting Competences (II)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(9), pages 3-10, September.
• Bogdan-Alexandru SMERCINSCHI, 2020. "Accounting and Tax Regulations and Practices Specific to Small- and Medium-Sized Entities (I)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(9), pages 33-42, September.
• Sergiu-Bogdan CONSTANTIN, 2020. "Case Studies Regarding Accounting Expertise in Criminal Cases (II)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(9), pages 52-60, September.
• Lucian CERNUȘCA & Luiela Magdalena CSORBA, 2020. "New Accounting Regulations on Waste Management," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 0(1), pages 11-21, January.
• Sonia Elena POPESCU, 2020. "Case Study on the Presentation of Financial Statements in the Communist Period and in Current Times (I)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 0(1), pages 3-10, January.
• Maria MORNEA, 2020. "Features of the Accounting Records Specific to the Cooperative System in Agricultural Cooperatives," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 0(1), pages 31-41, January.
• Bogdan Cosmin GOMOI, 2020. "Taxation for Individual Part-Time Contracts," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 0(1), pages 48-59, January.
• Dorel MATEȘ & Veronica GROSU & Aura DOMIL & Svetlana MIHĂILĂ & Marian SOCOLIUC & Oana BOGDAN & Dana PORDEA, 2020. "Organising the Accounting Activity within Entities in the Production Field (I)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 0(2), pages 10-18, February.
• Lucian CERNUȘCA, 2020. "The Accounting and Tax Regime Regarding Sponsorship," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 0(2), pages 19-29, February.
• Sonia Elena POPESCU, 2020. "Case Study on the Presentation of Financial Statements in the Communist Period and in Current Times (II)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 0(2), pages 3-9, February.
• Lucian-Dorel ILINCUȚĂ, 2020. "Considerations Regarding the Accounting Treatment Applied to Investment Properties (I)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 0(2), pages 30-39, February.
• Lucian-Dorel ILINCUȚĂ, 2020. "Considerations Regarding the Accounting Treatment Applied to Investment Properties (II)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 0(3), pages 12-23, March.
• Elena STĂNCIULESCU, 2020. "Allowances and Valuation Allowances – Essential Elements for the Presentation of the Fair View of the Financial Statements," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 0(3), pages 24-34, March.
• Dorel MATEȘ & Veronica GROSU & Aura DOMIL & Svetlana MIHĂILĂ & Marian SOCOLIUC & Oana BOGDAN & Dana PORDEA, 2020. "Organising the Accounting Activity within Entities in the Production Field (II)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 0(3), pages 3-11, March.
• Bogdan Cosmin GOMOI, 2020. "The Taxation Mechanism for Revenues Obtained from Intellectual Property Rights," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 0(3), pages 54-64, March.
• Margareta LESPEZANU, 2020. "Specific Practices Regarding the Recording in Accounting of the Economic-Financial Operations Regarding the Personnel, During the Period of Emergency Status Established by the Decree 195/2020," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 0(4), pages 22-30, April.
• Elena STĂNCIULESCU, 2020. "The Impact of Events Subsequent to the Financial Year End on the Financial Statements," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 0(4), pages 31-37, April.
• Mirela NICHITA & Daniela Artemisa CALU, 2020. "Financial Reporting for Entities Applying IFRS, in the Context of the Coronavirus Crisis," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 0(5), pages 13-23, May.
• Bogdan Cosmin GOMOI, 2020. "The Tax and Accounting Treatments Regarding the Revaluation of Buildings and Lands," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 0(5), pages 24-34, May.
• Corina-Graziella BÂTCĂ-DUMITRU & Alina-Mihaela IRIMESCU, 2020. "Financial Reporting According to National Accounting Regulations, in the Context of the Coronavirus Crisis," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 0(5), pages 3-12, May.
• Elena STĂNCIULESCU, 2020. "Distributing the Financial Year Result by Destination," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 0(5), pages 35-43, May.
• Lucian CERNUȘCA, 2020. "The Mechanism for the Taxation of Investment Incomes," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 0(5), pages 53-62, May.
• M. A. İbrahim SARIAY & Haşim BAĞCI, 2020. "Varlık Tüketiminin İşletmelerin Finansal Performansına Etkisi: BİST’te İşlem Gören Perakende Sektörüne Yönelik Bir Uygulama," Journal of Research in Economics, Politics & Finance, Ersan ERSOY, vol. 5(1), pages 140-157.
• R K Tailor & Ashoka M L & Parameshwara & Abhishek N, 2020. "Suitability of accounting education to current market," Indian Journal of Commerce and Management Studies, Educational Research Multimedia & Publications,India, vol. 11(2), pages 14-23, May.
• Viorel - Costin Banta, 2020. "Application Of Rpa Solutions Near Erp Systems - In The Business Environment Related To The Production Area. A Case Study," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(48), pages 17-24, August.
• Andreea Claudia Chiurtu, 2020. "The Financial Performance – Risk Correlation Of Companies Listed On The Bucharest Stock Exchange," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(48), pages 47-62, August.
• Ana Maria Alexie, 2020. "Correlation Between Corporate Governance Characteristics And Financial Performance Of The Companies," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(48), pages 5-16, August.
• Nina Adriana Buică & Marioara Avram & Magdalena Mihai & Cristian Drăgan, 2020. "The Role Of Audit In Increasing The Corporate Social Responsibility," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(48), pages 108-120, December.
• Viorel - Costin Banta, 2020. "The Impact Of The Implementation Of Ai And Rpa Type Solutions In The Area Related To Forecast And Sequencing In The Production Area Using Sap. A Case Study," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(48), pages 121-126, December.
• Maria-Andreia Iliescu (Ristea) & Nensi Xhani & Marioara Avram & Cristian Drăgan, 2020. "The Importance And Role Of Internal Audit Missions Of Stocks," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(48), pages 127-132, December.
• Valeriu Brabete & Daniel Goagără, 2020. "Specific Features Of The Accounting Treatments Specific To Some Transactions Carried Out In The Trade Activity," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(48), pages 54-63, December.
• Cristina TIMOFTE (COCA) & Simona-Maria TANASA (BRINZARU) & Dan-Andrei COCA, 2020. "A Bibliometric Analysis Of Creative Accounting Research," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(22), pages 1-10.
• Radu MĂRGINEAN & Delia Corina MIHĂLȚAN, 2020. "Perfecting Management Accounting In The Furniture Industry Through The Abc Method," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(22), pages 1-2.
• Sorina Geanina STANESCU & Constantin Aurelian IONESCU & Ion CUCUI, 2021. "Bibliometric Analysis On The Current State Of Research In The Managerial Accounting Field At International And National Level," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(23), pages 1-7.
• Ionela Cornelia CIOCA, 2020. "The Importance Of Financial Statements In The Decision-Making Process," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(22), pages 73-83.
• Cristina TIMOFTE (COCA) & Simona-Maria TANASA (BRINZARU) & Dan-Andrei COCA, 2020. "A Bibliometric Analysis Of Creative Accounting Research," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(22), pages 96-102.
• Mihaela Ionela SOCOLIUC, 2020. "Considerations Concerning The Implications Of The Covid 19 Pandemic On The Role Of The Corporate Governance In The Ensurance Of The Continuity Of The Activity," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(22), pages 126-138.
• Adrian GROŞANU & Camelia-Melania MUREŞAN & Cristina BOŢA-AVRAM & Paula Ramona RĂCHIŞAN, 2020. "Instrumental Context Of A Forensic Accounting Investigation: A Systematic Review Of The Current Literature," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(22), pages 53-69.
• Isam Abdelhafid A. Milad & Ali Altug Bicer, 2020. "The Association between Board of Directors' Characteristics and the Level of Voluntary Disclosure: Evidence from Listed Banks in Borsa Istanbul," Management & Economics Research Journal, Faculty of Economics, Commercial and Management Sciences, Ziane Achour University of Djelfa, vol. 2(1), pages 166-185, March.
• Saef Abdulrazaq Mohammed Alwattar, 2020. "The Expected Effects on the Financial Statements According to Requirements of the IAS (10) in Light of the Coronavirus Crisis (Analytical Study)," Management & Economics Research Journal, Faculty of Economics, Commercial and Management Sciences, Ziane Achour University of Djelfa, vol. 2(2Special), pages 21-33, june.
• Salah Ali Ahmed Muhammad & Muhammad Al-Mahdi Al-Amir Ahmed, 2020. "A Comparative Analytical Study of Requirements for Recognition and Accounting Measurement of Expected Credit Losses Between FASB-Subject Topic (ASC 326) and IFRS9 Standard in Light of Coronavirus (Cov," Management & Economics Research Journal, Faculty of Economics, Commercial and Management Sciences, Ziane Achour University of Djelfa, vol. 2(2Special), pages 90-116, june.
• Waleed Khalid Shihab Al-Rashidi & Faris A. A. Al-Khalidi, 2020. "The Effect of the Electronic Disclosure System on Investment Decision of Companies Listed on the Iraq Stock Exchange," Management & Economics Research Journal, Faculty of Economics, Commercial and Management Sciences, Ziane Achour University of Djelfa, vol. 2(5), pages 70-92, December.
• Maria Vassiljev, 2020. "The Impact of Fraud-Themed Course On Students’ Attitude to Fraud. Does Previous Studies and Background Matter?," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 19(1), pages 113-138, March.
• Victoria Stanciu & Irina Bogdana Pugna & Mirela Gheorghe, 2020. "New Coordinates of Accounting Academic Education. A Romanian Insight," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 19(1), pages 158-178, March.
• Quynh Nguyen, 2020. "Corporate Governance and Earnings Management in Vietnamese Listed Firms: A Pitch," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 19(1), pages 179-188, March.
• Fatma Zehri & Inaam Zgarni, 2020. "Internal and External Corporate Governance Mechanisms and Earnings Management: An International Perspective," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 19(1), pages 33-64, March.
• Nalan Akdogan & Seval Kardes Selimoglu & Medine Turkcan, 2020. "Sustainability Accounting and Corporate Social Responsibility in Turkey and in Its Region," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 19(1), pages 5-32, March.
• Silvia Petre & Nadia Albu, 2020. "Investigating IFRS Compliance in Transitioning Countries: A Qualitative Study," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 19(1), pages 89-112, March.
• Salma Damak Ayadi & Rahma Ben Salem & Asma Abdouli, 2020. "Family Presence in The Firm’s Capital and External Auditor Choice: Evidence from French Listed Firms," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 19(2), pages 195-214, June.
• Amel Amiri & Sarra Elleuch Hamza, 2020. "The Transition To IPSAS Standards: The Extent of Adoption and The Influence of Institutional, Contingency and Economic Network Factors," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 19(2), pages 215-251, June.
• Zeineb Feki Cherif & Salma Damak Ayadi & Saoussen Boujelben Ben Hamad, 2020. "The Effect of Family Ownership On Accrual-Based and Real Activities Based Earnings Management: Evidence from The French Context," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 19(2), pages 283-310, June.
• Georgios Kolias & Nikolaos Arnis & Kostas Karamanis, 2020. "The Simultaneous Determination of Cash Conversion Cycle Components," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 19(2), pages 311-332, June.
• Cristea Lavinia Mihaela, 2020. "Current Security Threats in The National and International Context," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 19(2), pages 351-378, June.
• Kishore Singh & Peter Best, 2020. "Implementing Benford’s Law in Continuous Monitoring Applications," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 19(2), pages 379-404, June.
• Charles H. Cho & Floriane Janin & Christine Cooper & Michael Rogerson, 2020. "Neoliberal Control Devices and Social Discrimination: The Case of Paris Saint-Germain Football Club Fans," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 19(3), pages 409-443, September.
• Abdulrahman Aljabr, 2020. "The Influences on Activity-Based Costing Adoption as An Optimal Costing System Design: Evidence from Saudi Arabia," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 19(3), pages 444-479, September.
• Richard G. Brody & Gaurav Gupta & Stephen B. Salter, 2020. "The Influence of Emotional Intelligence on Auditor Performance," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 19(3), pages 543-565, September.
• Md. Jahidur Rahman & Ning Zhao, 2020. "Information Technology Capability and Firm Performance in The Era of Big Data Analytics: Evidence from The United States," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 19(3), pages 595-621, September.
• Charles H. Cho, 2020. "CSR Accounting ‘New Wave’ Researchers: ‘Step Up to The Plate’… Or ‘Stay Out of The Game’," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 19(4), pages 626-650, December.
• Jamel Chouaibi & Salim Chouaibi, 2020. "Does Value Added of Intellectual Capital Influence Voluntary Disclosure? The Moderating Effect of CSR Practices," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 19(4), pages 651-681, December.
• Md. Zakir Hosen & Md. Takibur Rahman & Md. Mamun ur Rashid, 2020. "Perceived Use of Accounting Information and Practices of Accounting in Micro Enterprises of Developing Countries," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 19(4), pages 682-706, December.
• Camelia I. Lungu & Pompei Mititean & Chirata Caraiani & Daniela Constantinescu, 2020. "A Structured Literature Review of Corporate Governance and Performance Research Within an Emerging Country Setting," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 19(4), pages 707-733, December.
• Linh Le & Dongfang Nie, 2020. "Are Controlled Companies Underperforming?," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 19(4), pages 759-777, December.
• Waseem Yousaf & Raheel Jamil & Zardashia Nazir Chohan & Muhammad Muneeb Akmal Mughal, 2020. "Supply Chain Management Moderating Effect on the Nexus Amid Intensity of Energy Consumption and Accounting Information System," Pakistan Journal of Humanities and Social Sciences, International Research Association for Sustainable Development (iRASD), vol. 8(2), pages :35-45, June.
• Алмагамбетов К.А. // Almagambetov K.A. & Текебаев Ж.М. // Tekebayev Zh.M., 2020. "Учет криптовалют в соответствии с МСФО // Accounting for cryptocurrencies in accordance with IFRS," Economic Review(National Bank of Kazakhstan), National Bank of Kazakhstan, issue 2, pages 25-33.
• Kusharyanti Kusharyanti & Indra Wijaya Kusuma, 2020. "Overconfident Management and the Audit Fee Demand-Side Perspective," Asian Economic and Financial Review, Asian Economic and Social Society, vol. 10(10), pages 1131-1146, October.
• Abdulkadir Pehlivan & Bilal Gerekan & Mahmut Kocan, 2020. "The Effect of Operating Expenses on Growth and Performance: An Empirical Analysis of the Petroleum and Chemistry Industry in Turkey," Asian Economic and Financial Review, Asian Economic and Social Society, vol. 10(11), pages 1299-1308, November.
• Osama Samih Shaban & Atala M. Alqtish & Adel M. Qatawneh, 2020. "The Impact of Fair Value Accounting on Earnings Predictability: Evidence from Jordan," Asian Economic and Financial Review, Asian Economic and Social Society, vol. 10(12), pages 1466-1479, December.
• Md. Musharof Hossain & Monir Ahmmed & Md. Kazi Golam Azam & Serajul Islam & Md.Faruk Bhuiyan & Md. Ahasanul Hoque, 2020. "Disclosure Practices Regarding Corporate Social Responsibility (CSR) of Some Listed Companies: Evidence from Chittagong Stock Exchange, Bangladesh," Asian Economic and Financial Review, Asian Economic and Social Society, vol. 10(5), pages 526-535, May.
• Fuad Suliman Al-Fasfus, 2020. "Impact of Free Cash Flows on Dividend Pay-Out in Jordanian Banks," Asian Economic and Financial Review, Asian Economic and Social Society, vol. 10(5), pages 547-558, May.
• Wiwik Utami & Lucky Nugroho & Ratna Mappanyuki & Venny Yelvionita, 2020. "Early Warning Fraud Determinants in Banking Industries," Asian Economic and Financial Review, Asian Economic and Social Society, vol. 10(6), pages 604-627, June.
• E. Jeroh, 2020. "Firms Attributes, Corporate Social Responsibility Disclosure and the Financial Performance of Listed Companies in Nigeria," Asian Economic and Financial Review, Asian Economic and Social Society, vol. 10(6), pages 727-743, June.
• Ngoc Thi Bui & Oanh Thi Tu Le & Phuong Thi Thanh Nguyen, 2020. "Management Accounting Practices among Vietnamese Small and Medium Enterprises," Asian Economic and Financial Review, Asian Economic and Social Society, vol. 10(1), pages 94-115, January.
• Emilia VASILE & Ion CROITORU, 2020. "Territorial Administrative Unit - Autonomous Administrative Structure," Internal Auditing and Risk Management, Athenaeum University of Bucharest, vol. 57(1), pages 57-67, March.
• Daniela MITRAN, 2020. "Risks And Benefits Of Adopting Cloud Accounting," Internal Auditing and Risk Management, Athenaeum University of Bucharest, vol. 60(4), pages 22-32, December.
• Emilia VASILE & Ion CROITORU, 2020. "Financial Statements €“ Object Of The Financial Audit," Internal Auditing and Risk Management, Athenaeum University of Bucharest, vol. 60(4), pages 51-58, December.
• Florentin-Emil TANASA & Florian Marcel NUTA, 2020. "Risk Analysis in Financial Audit using the Trust Function Method," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 18(159), pages 542-542.
• Irina Diana IORDACHE, 2020. "Information Transparency on Financial Markets, an International View," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 18(159), pages 568-568.
• Claudia Catalina CIOCAN & Iuliana GEORGESCU & Mihai CARP, 2020. "The Perception of the Representatives of the Accounting Profession from Romania on the Relationship Between Conservatism and True and Fair View," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 18(159), pages 585-585.
• Namazi, Mohammad & Rezaei, Gholamreza, 2020. "Comprehensive Framework for Controlling Budgetary Slack in Governmental Agencies via Strategic Management Accounting (in Persian)," The Journal of Planning and Budgeting (فصلنامه برنامه ریزی و بودجه), Institute for Management and Planning studies, vol. 25(3), pages 3-31, November.
• Ivica Filipovic & Toni Susak & Barbara Krvavac, 2020. "Effect Of Non-Audit Services Provision On The Relationship Between Going Concern Issue Emphasis And Earnings Management," Economic Thought and Practice, Department of Economics and Business, University of Dubrovnik, vol. 29(2), pages 393-408, december.
• Maja Letica & Ivana Dropulic & Mirela Mabic, 2020. "Implementation Effects Of The Integrated Information System On Management Accounting: Comparision Of The Insurance Sector In The Republic Of Croatia And Bosnia And Herzegovina," Economic Thought and Practice, Department of Economics and Business, University of Dubrovnik, vol. 29(2), pages 409-424, december.
• Dubravka Mahacek, 2020. "The Impact Of State Auditors' Recommendations On The Increased Efficiency Of Companies Owned By Local And Regional Self-Government Units," Economic Thought and Practice, Department of Economics and Business, University of Dubrovnik, vol. 29(2), pages 539-558, december.
• Iryna Zamula & Dmytro Liudvenko, 2020. "Information Support And Development Of Organic Production," Green, Blue & Digital Economy Journal, Publishing house "Baltija Publishing", vol. 1(2).
• Sergiy Bardash & Tatiana Osadcha, 2020. "Current Status Of State Financial Control Of Ukraine And Ways Of Its Improvement," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", vol. 6(2).
• Iryna Zamula & Dmytro Liudvenko, 2020. "Information Support And Development Of Organic Production," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", vol. 1(2).
• Lilyana Kamburova, 2020. "Òhe rise of intangible assets and approaches to their valuation," Economic Thought journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 1, pages 51-64.
• Josef Schroth, 2020. "Outside Investor Access to Top Management: Market Monitoring versus Stock Price Manipulation," Staff Working Papers 20-43, Bank of Canada.
• Álvaro Menéndez Pujadas & Maristela Mulino, 2020. "Resultados de las empresas no financieras hasta el cuarto trimestre de 2019. Un avance de cierre del ejercicio," Boletín Económico, Banco de España, issue 1/2020, pages 1-18.
• Álvaro Menéndez Pujadas & Maristela Mulino, 2020. "Resultados de las empresas no financieras en el primer trimestre de 2020," Boletín Económico, Banco de España, issue 3/2020, pages 1-18.
• Álvaro Menéndez Pujadas & Maristela Mulino, 2020. "Resultados de las empresas no financieras hasta el segundo trimestre de 2020," Boletín Económico, Banco de España, issue 4/2020, pages 1-18.
• Roberto Blanco & Sergio Mayordomo & Álvaro Menéndez & Álvaro Menéndez, 2020. "El impacto de la crisis del Covid-19 sobre la situación financiera de las empresas no financieras en 2020: evidencia basada en la Central de Balances," Boletín Económico, Banco de España, issue 4/2020, pages 1-23.
• Álvaro Menéndez Pujadas & Maristela Mulino, 2020. "Results of non-financial corporations to 2019 Q4. Preliminary year-end data," Economic Bulletin, Banco de España, issue 1/2020, pages 1-18.
• Álvaro Menéndez Pujadas & Maristela Mulino, 2020. "Results of non-financial corporations in 2020 Q1," Economic Bulletin, Banco de España, issue 3/2020, pages 1-17.
• Álvaro Menéndez Pujadas & Maristela Mulino, 2020. "Results of non-financial corporations to 2020 Q2," Economic Bulletin, Banco de España, issue 4/2020, pages 1-16.
• Roberto Blanco & Sergio Mayordomo & Álvaro Menéndez & Maristela Mulino, 2020. "The impact of the Covid-19 crisis on the financial position of non-financial corporations in 2020: CBSO-based evidence," Economic Bulletin, Banco de España, issue 4/2020, pages 1-22.
• Nemanja Karapavlović & Vladimir Obradović & Jasmina Bogićević, 2020. "The Use Of Historical Cost And Fair Value For Property And Plant And Equipment Measurement – Evidence From The Republic Of Serbia," Economic Annals, Faculty of Economics, University of Belgrade, vol. 65(227), pages 95-118, October –.
• Stephen J. Terry & Toni M. Whited & Anastasia A. Zakolyukina, 2020. "Information versus Investment," Working Papers 2020-110, Becker Friedman Institute for Research In Economics.
  • Stephen J. Terry & Toni M. Whited & Anastasia A. Zakolyukina, 2022. "Information versus Investment," NBER Working Papers 29636, National Bureau of Economic Research, Inc.
• John Gallemore & Stephan Hollander & Martin Jacob, 2020. "Who CARES? Evidence on the Corporate Tax Provisions of the Coronavirus Aid, Relief, and Economic Security Act from SEC Filings," Working Papers 2020-81, Becker Friedman Institute for Research In Economics.
• Barrios, John M. & Choi, Jung Ho & Hochberg, Yael V. & Kim, Jinhwan & Liu, Miao, 2020. "Informing Entrepreneurs: Public Corporate Disclosure and New Business Formation," Research Papers 3917, Stanford University, Graduate School of Business.
  • John M. Barrios & Jung Ho Choi & Yael V. Hochberg & Jinhwan Kim & Miao Liu, 2020. "Informing Entrepreneurs: Public Corporate Disclosure and New Business Formation," Working Papers 2020-92, Becker Friedman Institute for Research In Economics.
• Marcelo Ortiz, 2020. "Financial Disclosure Environment and the Cash Policy of Private Firms," Working Papers 1148, Barcelona Graduate School of Economics.
• Tanja ?estanj-Peri? & Suzana Keglevi? Kozjak, 2020. "The Concept of Prudence in Theory and Practice," International Journal of Economic Sciences, International Institute of Social and Economic Sciences, vol. 9(1), pages 156-178, June.
• Michal ?indelá? & Barbora Janasová, 2020. "Are accounting services threatened by moving to shared service centers? - An empirical evidence of czech companies," International Journal of Economic Sciences, International Institute of Social and Economic Sciences, vol. 9(2), pages 111-127, December.
• Eleonora Stancheva-Todorova, 2020. "Accounting For Cryptocurrencies – Some Unanswered Questions And Unresolved Issues," Yearbook of the Faculty of Economics and Business Administration, Sofia University, Faculty of Economics and Business Administration, Sofia University St Kliment Ohridski - Bulgaria, vol. 19(1), pages 219-241, December.
• Christos Tsatsis, 2020. "Lessons From The Evolution Of The Accounting Tool: From The Genesis Up To The Roman Period," Working Papers CEB 20-010, ULB -- Universite Libre de Bruxelles.
• Koray TUAN & Metin BORAK, 2020. "Earnings Management and Financial Performance: An Empirical Investigation of the Istanbul Stock Exchange," Sosyoekonomi Journal, Sosyoekonomi Society, issue 28(44).
• Patrick Velte, 2020. "Determinants and consequences of clawback provisions in management compensation contracts: a structured literature review on empirical evidence," Business Research, Springer;German Academic Association for Business Research, vol. 13(3), pages 1417-1450, November.
• Kanitsorn Terdpaopong & Robert C. Rickards & Penprapak Manapreechadeelert, 2020. "The 2011 floods’ impact on the Thai industrial estates’ financial stability: a ratio analysis with policy recommendations," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 22(3), pages 1991-2014, March.
• Wilson X. B. Li & Tina T. He & Andrew Marshall & Gordon Y. N. Tang, 2020. "An empirical analysis of accounting conservatism surrounding share repurchases," Eurasian Business Review, Springer;Eurasia Business and Economics Society, vol. 10(4), pages 609-627, December.
• Christian Lohmann & Thorsten Ohliger, 2020. "Bankruptcy prediction and the discriminatory power of annual reports: empirical evidence from financially distressed German companies," Journal of Business Economics, Springer, vol. 90(1), pages 137-172, February.
• Kay Blaufus & Franziska Hoffmann, 2020. "The effect of simplified cash accounting on tax and financial accounting compliance costs," Journal of Business Economics, Springer, vol. 90(2), pages 173-205, March.
• Sara Bormann & Debbie Claassen & Christian Hofmann & Nina Schwaiger, 2020. "Conservative traits and managerial forecasting style," Journal of Business Economics, Springer, vol. 90(3), pages 335-368, April.
• Florian Kiy & Theresa Zick, 2020. "Effects of declining bank health on borrowers’ earnings quality: evidence from the European sovereign debt crisis," Journal of Business Economics, Springer, vol. 90(4), pages 615-673, May.
• Philipp Schreck, 2020. "Volume or value? How relative performance information affects task strategy and performance," Journal of Business Economics, Springer, vol. 90(5), pages 733-755, June.
• Christian Lohmann & Nils Crasselt, 2020. "Accounting for provisions: an economic analysis of intertemporal cost allocations and their incentive properties," Journal of Business Economics, Springer, vol. 90(5), pages 825-844, June.
• Peter Gordon Roetzel & Burkhard Pedell & Daniel Groninger, 2020. "Information load in escalation situations: combustive agent or counteractive measure?," Journal of Business Economics, Springer, vol. 90(5), pages 757-786, June.
• Gulraze Wakil, 2020. "Firm size proxies and the value relevance of predictive stock return models," Journal of Economics and Finance, Springer;Academy of Economics and Finance, vol. 44(3), pages 434-457, July.
• Yuri Biondi & Simone Righi, 2020. "Much ado about making money: the impact of disclosure, news and rumors on the formation of security market prices over time," Journal of Economic Interaction and Coordination, Springer;Society for Economic Science with Heterogeneous Interacting Agents, vol. 15(2), pages 333-362, April.
• Brian D. Knox, 2020. "A strategy map’s effect on the feedback that middle managers pass along to upper management," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 30(4), pages 381-404, February.
• Mareike Bergmann & Christian Brück & Thorsten Knauer & Anja Schwering, 2020. "Digitization of the budgeting process: determinants of the use of business analytics and its effect on satisfaction with the budgeting process," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 31(1), pages 25-54, April.
• Thorsten Knauer & Nicole Nikiforow & Sebastian Wagener, 2020. "Determinants of information system quality and data quality in management accounting," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 31(1), pages 97-121, April.
• Kohsuke Matsuoka, 2020. "Exploring the interface between management accounting and marketing: a literature review of customer accounting," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 31(3), pages 157-208, September.
• Lisa-Marie Wibbeke & Maik Lachmann, 2020. "Psychology in management accounting and control research: an overview of the recent literature," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 31(3), pages 275-328, September.
• Per Ståle Knardal & Trond Bjørnenak, 2020. "Managerial characteristics and budget use in festival organizations," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 31(4), pages 379-402, December.
• Marius Gros & Alexander Nevrela, 2020. "Revisiting the effectiveness of the German accounting enforcement reforms: a replication study," Management Review Quarterly, Springer, vol. 70(1), pages 135-164, February.
• Jeong-Hun Sin, 2020. "A study on the financial efficiency analysis method by redesigning the DEA model," OPSEARCH, Springer;Operational Research Society of India, vol. 57(2), pages 347-363, June.
• Panagiotis E. Dimitropoulos, 2020. "Cash Holding Determinants in the Greek Hotel Industry: SMEs Versus Large Firms," Springer Proceedings in Business and Economics, in: Vicky Katsoni & Thanasis Spyriadis (ed.), Cultural and Tourism Innovation in the Digital Era, pages 585-596, Springer.
• Jeffrey L. Callen & Matthew R. Lyle, 2020. "The term structure of implied costs of equity capital," Review of Accounting Studies, Springer, vol. 25(1), pages 342-404, March.
• Ravi Dharwadkar & David Harris & Linna Shi & Nan Zhou, 2020. "The initiation of audit committee interlocks and the contagion of accounting policy choices: evidence from special items," Review of Accounting Studies, Springer, vol. 25(1), pages 120-158, March.
• Timothy A. Seidel & Chad A. Simon & Nathaniel M. Stephens, 2020. "Management bias across multiple accounting estimates," Review of Accounting Studies, Springer, vol. 25(1), pages 1-53, March.
• Oliver Dürr & Markus Nisch & Anna Rohlfing-Bastian, 2020. "Incentives in optimally sized teams for projects with uncertain returns," Review of Accounting Studies, Springer, vol. 25(1), pages 313-341, March.
• Asher Curtis & Sarah McVay & Sara Toynbee, 2020. "The changing implications of research and development expenditures for future profitability," Review of Accounting Studies, Springer, vol. 25(2), pages 405-437, June.
• Jeffrey Ng & Walid Saffar & Janus Jian Zhang, 2020. "Policy uncertainty and loan loss provisions in the banking industry," Review of Accounting Studies, Springer, vol. 25(2), pages 726-777, June.
• Kyungha Kari Lee & Carolyn B. Levine, 2020. "Audit partner identification and audit quality," Review of Accounting Studies, Springer, vol. 25(2), pages 778-809, June.
• Michael D. Stuart & Richard H. Willis, 2020. "Use of independent valuation specialists in valuing employee stock options: evidence from IPOs," Review of Accounting Studies, Springer, vol. 25(2), pages 438-473, June.
• Partha Mohanram & Brian White & Wuyang Zhao, 2020. "Stock-based compensation, financial analysts, and equity overvaluation," Review of Accounting Studies, Springer, vol. 25(3), pages 1040-1077, September.
• Bingxu Fang & Ole-Kristian Hope & Zhongwei Huang & Rucsandra Moldovan, 2020. "The effects of MiFID II on sell-side analysts, buy-side analysts, and firms," Review of Accounting Studies, Springer, vol. 25(3), pages 855-902, September.
• Dan Amiram & Serene Huang & Shiva Rajgopal, 2020. "Does financial reporting misconduct pay off even when discovered?," Review of Accounting Studies, Springer, vol. 25(3), pages 811-854, September.
• Nilabhra Bhattacharya & Bidisha Chakrabarty & Xu (Frank) Wang, 2020. "High-frequency traders and price informativeness during earnings announcements," Review of Accounting Studies, Springer, vol. 25(3), pages 1156-1199, September.
• Kai Du & Steven Huddart, 2020. "Economic persistence, earnings informativeness, and stock return regularities," Review of Accounting Studies, Springer, vol. 25(4), pages 1263-1300, December.
• Jaewoo Kim & Bryce Schonberger & Charles Wasley & Hunter Land, 2020. "Intertemporal variation in the information content of aggregate earnings and its effect on the aggregate earnings-return relation," Review of Accounting Studies, Springer, vol. 25(4), pages 1410-1443, December.
• Nicole L. Cade & Lisa Koonce & Kim I. Mendoza, 2020. "Using video to disclose forward-looking information: the effect of nonverbal cues on investors’ judgments," Review of Accounting Studies, Springer, vol. 25(4), pages 1444-1474, December.
• Congcong Li & An-Ping Lin & Hai Lu & Kevin Veenstra, 2020. "Gender and beauty in the financial analyst profession: evidence from the United States and China," Review of Accounting Studies, Springer, vol. 25(4), pages 1230-1262, December.
• Daniela Hohenfels & Reiner Quick, 2020. "Non-audit services and audit quality: evidence from Germany," Review of Managerial Science, Springer, vol. 14(5), pages 959-1007, October.
• Andreas Andrikopoulos & Michael Bekiaris & Konstantinos Kostaris, 2020. "Stars in a small world: social networks in auditing research," Scientometrics, Springer;Akadémiai Kiadó, vol. 122(1), pages 625-643, January.
• Thomas Günther & Werner Gleißner & Christian Walkshäusl, 2020. "What happened to financially sustainable firms in the Corona crisis?," NachhaltigkeitsManagementForum | Sustainability Management Forum, Springer, vol. 28(3), pages 83-90, December.
• Bo-Hung Chiou & Shen-Ho Chang, 2020. "Influence of Investment Efficiency by Managers and Accounting Conservatism on Idiosyncratic Risks to Investors," Advances in Management and Applied Economics, SCIENPRESS Ltd, vol. 10(1), pages 1-8.
• Shen-Ho Chang end Fu-Cheng Chang, 2020. "Impact of Labor and Capital Investment on Investor Idiosyncratic Risk," Advances in Management and Applied Economics, SCIENPRESS Ltd, vol. 10(3), pages 1-5.
• Yi-Hsing Liao & Pih-Shuw Chen & Teng-Sheng Sang & Chia-Hsuan Tseng, 2020. "Does Client Importance Matter to Book-Tax Differences?," Journal of Applied Finance & Banking, SCIENPRESS Ltd, vol. 10(5), pages 1-17.
• Florian Meier, 2020. "The Age of Cheap Money and Passive Investing: Are Pro Forma Earnings Value Relevant?," Journal of Finance and Investment Analysis, SCIENPRESS Ltd, vol. 9(2), pages 1-1.
• Christos N. Christodoulou-Volos, 2020. "Allowance for Doubtful Accounts and Earning Management: An Empirical Study of Chinese Listed Companies," Journal of Finance and Investment Analysis, SCIENPRESS Ltd, vol. 9(3), pages 1-4.
• Monika Wakuła, 2020. "The importance of accounting and reporting in the process of finance management in a basic unit of the territorial government," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 7(3), pages 1996-2011, March.
• Lela Nurlaela Wati & Ramdany & Momon, 2020. "Does corporate governance affect financial reporting quality of politically connected firms?," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 7(3), pages 2126-2143, March.
• Aksana A. Turgaeva & Liudmila V. Kashirskaya & Yulia A. Zurnadzhyants & Olga A. Latysheva & Irina V. Pustokhina & Andrei V. Sevbitov, 2020. "Assessment of the financial security of insurance companies in the organization of internal control," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 7(3), pages 2243-2254, March.
• Liudmila V. Kashirskaya & Alexey A. Sitnov & Dilmurod Аsh. Davlatzoda & Tatiana M. Vorozheykina, 2020. "Knowledge audit as a key tool for business research in the information society," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 7(3), pages 2299-2319, March.
• Bambang Tjahjadi & Iman Harymawan & Nur Sigit Warsidi, 2020. "Implementation of integrated reporting: a cross-countries' study," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 7(4), pages 2832-2850, June.
• Ivita Faituša & Rasa Subačienė & Aida Mačerinskienė, 2020. "Challenges of outsourcing accounting in Latvia and Lithuania," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 7(4), pages 2883-2896, June.
• Roman P. Bulyga & Alexey A. Sitnov & Liudmila V. Kashirskaya & Irina V. Safonova, 2020. "Transparency of credit institutions," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 7(4), pages 3158-3172, June.
• Rizky Eriandani & Kashan Pirzada & Melly Karina Kurniawan, 2020. "The role of auditor characteristics: earnings management and audit committee effectiveness," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 7(4), pages 3242-3252, June.
• Enni Savitri & Andreas Andreas & Almasdi Syahza & Tatang Ary Gumanti & Nik Herda Nik Abdullah, 2020. "Corporate governance mechanism and financial performance: role of earnings management," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 7(4), pages 3395-3409, June.
• Somnuk Aujirapongpan & Yaninee Songkajorn & Supit Ritkaew & Sirichai Deelers, 2020. "Japan's digital advance policy towards performance in multilateral ASEAN's innovation business," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 8(1), pages 1081-1094, September.
• Mariya M. Shygun & Nataliia A. Ostapiuk & Oksana V. Zayachkivska & Natalia V. Goylo, 2020. "The influence of the classification of non-current assets as holding for sales on the liquidity of the company’s balance sheet," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 8(1), pages 430-441, September.
• Artur Jacek Kożuch, 2020. "Dysfunctions of the process of managing finance in Polish communes - the perspective of management sciences," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 8(1), pages 442-453, September.
• Dinmukhamed Kelesbayev & Hayrulla Kozhabayev & Gulmira Mombekova & Rima Yermankulova & Botakoz Dandayeva, 2020. "An application for reduction of the non-value activities by Kaizen costing method in the Kentau Transformer Plant," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 8(2), pages 182-194, December.
• Peter Ehizokhale Okpamen & Sunday Oseiweh Ogbeide, 2020. "Board director reputation capital and financial performance of listed firms in Nigeria," Insights into Regional Development, VsI Entrepreneurship and Sustainability Center, vol. 2(4), pages 750-758, December.
• Peter Ehizokhale Okpamen & Sunday Oseiweh Ogbeide, 2020. "Board director reputation capital and financial performance of listed firms in Nigeria," Insights into Regional Development, VsI Entrepreneurship and Sustainability Center, vol. 2(4), pages 765-773, December.
• Ya-Fang Wang & Yen-Fang Kuo, 2020. "Exploring the Family Effect on Innovative Capacity and Earnings Management," International Journal of Business and Economic Sciences Applied Research (IJBESAR), International Hellenic University (IHU), Kavala Campus, Greece (formerly Eastern Macedonia and Thrace Institute of Technology - EMaTTech), vol. 13(2), pages 39-61, September.
• Ramadhani Calocha & Eliada Herwiyanti, 2020. "Factors That Affect Audit Quality," Journal of Contemporary Accounting, Universitas Islam Indonesia, Department of Accounting, vol. 2(1), pages 35-48, May.
• Astria Wulan Permatasari & Laeli Budiarti & Kiky Srirejeki, 2020. "The Effect Of Sunk Cost, Framing Effect, And Educational Background On The Escalation Of Commitment," Journal of Contemporary Accounting, Universitas Islam Indonesia, Department of Accounting, vol. 2(1), pages 49-61, May.
• Wiwid Aprilianingrum Purnamasari, 2020. "The influence of ownership structure on transfer pricing," Journal of Contemporary Accounting, Universitas Islam Indonesia, Department of Accounting, vol. 2(2), pages 108-118, May.
• Yoga Khomaini Aditya & Husnah Nur Laela Ermaya & Ratna Hindria Dyah Pita Sari, 2020. "Free cash flow, ownership structure, and capital structure: Impact on agency cost," Journal of Contemporary Accounting, Universitas Islam Indonesia, Department of Accounting, vol. 2(2), pages 63-71, May.
• Hari Tri Wibowo, 2020. "The effect of e-local tax return usage towards local tax compliance," Journal of Contemporary Accounting, Universitas Islam Indonesia, Department of Accounting, vol. 2(2), pages 81-96, May.
• Emmanuel John Kaka & Abdullahi Bala Ado, 2020. "An investigation of the link between indirect tax, oil receipt, debt on foreign reserves in Nigeria," Journal of Contemporary Accounting, Universitas Islam Indonesia, Department of Accounting, vol. 2(3), pages 119-128, August.
• Yoseph Togu Marsahala & Dianwicaksih Arieftiara & Noegrahini Lastiningsih, 2020. "Profitability, capital intensity and tax avoidance in Indonesia: The effect board of commissioners' competencies," Journal of Contemporary Accounting, Universitas Islam Indonesia, Department of Accounting, vol. 2(3), pages 129-140, August.
• Marcelo Ortiz, 2020. "Financial disclosure environment and the cash policy of private firms," Economics Working Papers 1692, Department of Economics and Business, Universitat Pompeu Fabra.
• Nirali Singh & Oriol Amat, 2020. "Detecting accounting fraud using quantitative techniques," Economics Working Papers 1738, Department of Economics and Business, Universitat Pompeu Fabra.
• Alin-Ionut DOROBANTU & Ioan-Alexandru DUMITRESCU, 2020. "Analysis Of The Impact Of Innovation On The Stock Market Performance Of Manufacturing Industry Companies In Romania," The Valuation Journal, National Association of Romanian Valuers, vol. 15(1), pages 73-93.
• Bagchi, Sutirtha & Naughton, James P., 2021. "Public-sector pension plans and the discount rate assumption: The role of political incentives," Economics Letters, Elsevier, vol. 204(C).
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• Tsvetomir Manolov, 2020. "Analysis of the Non-Financial Information Disclosed by the Bulgarian Thermal Power Plants," Izvestia Journal of the Union of Scientists - Varna. Economic Sciences Series, Union of Scientists - Varna, Economic Sciences Section, vol. 9(3), pages 136-143, December.
• Fanya Filipova, 2020. "The Transformations In Accounting And Audit," Economic Science, education and the real economy: Development and interactions in the digital age, Publishing house Science and Economics Varna, issue 1, pages 100-113.
• Anita Atanassova, 2020. "Cbdc – A New Stage In Money Digitalization," Economic Science, education and the real economy: Development and interactions in the digital age, Publishing house Science and Economics Varna, issue 1, pages 114-125.
• Kremena Ilieva, 2020. "Ifrs 16 –Leasing – From The Perspective Of The Lessor," Economic Science, education and the real economy: Development and interactions in the digital age, Publishing house Science and Economics Varna, issue 1, pages 318-329.
• Nadya Velinova-Sokolova, 2020. "Challenges Regarding In Teaching International Financial Reporting Standards," Economic Science, education and the real economy: Development and interactions in the digital age, Publishing house Science and Economics Varna, issue 1, pages 394-404.
• Svetlozar Stefanov, 2020. "Some Differences Between Education And Training In Accountancy," Economic Science, education and the real economy: Development and interactions in the digital age, Publishing house Science and Economics Varna, issue 1, pages 405-413.
• Valentina Staneva, 2020. "Criteria And Approaches For Differentiationin Accounting Estimatesfrom The Actuarial Valuations," Economic Science, education and the real economy: Development and interactions in the digital age, Publishing house Science and Economics Varna, issue 1, pages 43-54.
• Atanas Atanasov, 2020. "The Benefits Of Mandatory Non-Financial Reportingwithout A Single Disclosure Framework," Economic Science, education and the real economy: Development and interactions in the digital age, Publishing house Science and Economics Varna, issue 1, pages 553-566.
• Iliyana Ankova, 2020. "Sustainable Development And Challenges To Accounting," Economic Science, education and the real economy: Development and interactions in the digital age, Publishing house Science and Economics Varna, issue 1, pages 614-625.
• Plamena Nedyalkova, 2020. "Impact And Influenceof The Internal Control Systemon Integrated Reporting," Economic Science, education and the real economy: Development and interactions in the digital age, Publishing house Science and Economics Varna, issue 1, pages 615-627.
• Imren Gendzh-Salatova, 2020. "Non-Financial Information Disclosurepractices In The Mining Enterprises," Economic Science, education and the real economy: Development and interactions in the digital age, Publishing house Science and Economics Varna, issue 1, pages 715-725.
• Abdul-Azeez Adeniyi Alao & Wasiu Abiodun Sanyaolu, 2020. "Effect of Leverage on the Profitability of Nigerian Consumer Goods Manufacturing Firms," Izvestiya, Varna University of Economics, issue 1, pages 5-25.
• Saidu Musa & Nusirat Ojuolape Gold & Hope Osayantin Aifuwa, 2020. "Board Diversity and Sustainability Reporting: Evidence from Industrial Goods Firms," Izvestiya, Varna University of Economics, issue 4, pages 377-398.
• Gordon, Elizabeth A. & Hsu, Hsiao-Tang & Huang, Huichi, 2020. "Peer R&D disclosure and corporate innovation: Evidence from American depositary receipt firms," Advances in accounting, Elsevier, vol. 49(C).
• Lee, Chia-Ling & Wang, Wen-Ying, 2020. "Strategy, accountants’ activities and new product development performance," Advances in accounting, Elsevier, vol. 50(C).
• Pagach, Donald P. & Warr, Richard S., 2020. "Analysts versus time-series forecasts of quarterly earnings: A maintained hypothesis revisited," Advances in accounting, Elsevier, vol. 51(C).
• Schedlinsky, Ivo & Schmidt, Maximilian & Wöhrmann, Arnt, 2020. "Interaction of information and control systems: How the perception of behavior control affects the motivational effect of relative performance information," Accounting, Organizations and Society, Elsevier, vol. 86(C).
• Wu, Cen & Yu, Xin & Zheng, Ying, 2020. "The spillover effect of financial information in mergers and acquisitions," The British Accounting Review, Elsevier, vol. 52(4).
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• Yamada, Akihiro & Sakurai, Yuuta & Ishida, Ryo, 2020. "Influence of geographic distribution on real activities manipulation within consolidated companies: Evidence from Japan," Research in International Business and Finance, Elsevier, vol. 54(C).
• Zhang, Yuyang & Uchida, Konari & Dong, Liping, 2020. "External financing and earnings management: Evidence from international data," Research in International Business and Finance, Elsevier, vol. 54(C).
• Pignatel, Isabelle & Tchakoute Tchuigoua, Hubert, 2020. "Microfinance institutions and International Financial Reporting Standards: An exploratory analysis," Research in International Business and Finance, Elsevier, vol. 54(C).
• Wing Him Yeung & Camillo Lento, 2020. "Earnings opacity and corporate governance for Chinese listed firms: the role of the board and external auditors," Asian Review of Accounting, Emerald Group Publishing, vol. 28(4), pages 487-515, June.
• Lan Sun, 2020. "Accrual mispricing in the era of corporate governance reforms," Asian Review of Accounting, Emerald Group Publishing, vol. 28(3), pages 373-394, May.
• Guanming He & David Marginson, 2020. "The impact of insider trading on analyst coverage and forecasts," Accounting Research Journal, Emerald Group Publishing, vol. 33(3), pages 499-521, May.
• Lien Duong & Thu Phuong Truong, 2020. "Financial statement comparability and takeover efficiency: a pitch," Accounting Research Journal, Emerald Group Publishing, vol. 33(6), pages 749-756, November.
• Lien Duong & John Evans & Thu Phuong Truong, 2020. "Getting CFO on board – its impact on firm performance and earnings quality," Accounting Research Journal, Emerald Group Publishing, vol. 33(2), pages 435-454, January.
• Xin Yu & Ying Zheng, 2020. "Why do investors not punish politically connected firms for financial misrepresentation?: A legitimacy-based perspective," Accounting Research Journal, Emerald Group Publishing, vol. 33(1), pages 92-107, January.
• Burcu Isgüden Kiliç, 2020. "The Effects of Big Data on Forensic Accounting Practices and Education," Contemporary Studies in Economic and Financial Analysis, in: Simon Grima & Engin Boztepe & Peter J. Baldacchino (ed.), Contemporary Issues in Audit Management and Forensic Accounting, volume 102, pages 11-26, Emerald Publishing Ltd.
• Emin Zeytinog?lu & Zafer Anadolu, 2020. "Forensic Accounting Education: An Evaluation of Perception of Students and Certified Public Accountants," Contemporary Studies in Economic and Financial Analysis, in: Simon Grima & Engin Boztepe & Peter J. Baldacchino (ed.), Contemporary Issues in Audit Management and Forensic Accounting, volume 102, pages 27-40, Emerald Publishing Ltd.
• Esra Atabay & Engin Dinç, 2020. "Financial Information Manipulation and Its Effects on Investor Demands: The Case of BIST Bank," Contemporary Studies in Economic and Financial Analysis, in: Simon Grima & Engin Boztepe & Peter J. Baldacchino (ed.), Contemporary Issues in Audit Management and Forensic Accounting, volume 102, pages 41-56, Emerald Publishing Ltd.
• Engin Dinç & Esra Atabay, 2020. "The Current Situation and Prospects of the Profession of Judicial Advisory in Turkey: A Research on Lawyers," Contemporary Studies in Economic and Financial Analysis, in: Simon Grima & Engin Boztepe & Peter J. Baldacchino (ed.), Contemporary Issues in Audit Management and Forensic Accounting, volume 102, pages 57-75, Emerald Publishing Ltd.
• Hakan Ozcelik, 2020. "An Analysis of Fraudulent Financial Reporting Using the Fraud Diamond Theory Perspective: An Empirical Study on the Manufacturing Sector Companies Listed on the Borsa Istanbul," Contemporary Studies in Economic and Financial Analysis, in: Simon Grima & Engin Boztepe & Peter J. Baldacchino (ed.), Contemporary Issues in Audit Management and Forensic Accounting, volume 102, pages 131-153, Emerald Publishing Ltd.
• Mahmut Sami Öztürk & Hayrettin Usul, 2020. "Detection of Accounting Frauds Using the Rule-Based Expert Systems within the Scope of Forensic Accounting," Contemporary Studies in Economic and Financial Analysis, in: Simon Grima & Engin Boztepe & Peter J. Baldacchino (ed.), Contemporary Issues in Audit Management and Forensic Accounting, volume 102, pages 155-171, Emerald Publishing Ltd.
• Murat Erdogan & Eda Oruç Erdogan, 2020. "Financial Statement Manipulation: A Beneish Model Application," Contemporary Studies in Economic and Financial Analysis, in: Simon Grima & Engin Boztepe & Peter J. Baldacchino (ed.), Contemporary Issues in Audit Management and Forensic Accounting, volume 102, pages 173-188, Emerald Publishing Ltd.
• Öznur Arslan, 2020. "The Forensic Accounting Profession and the Process of Its Development in the World," Contemporary Studies in Economic and Financial Analysis, in: Simon Grima & Engin Boztepe & Peter J. Baldacchino (ed.), Contemporary Issues in Audit Management and Forensic Accounting, volume 102, pages 203-218, Emerald Publishing Ltd.
• Seval Kardes Selimoglu & Mehtap Altunel, 2020. "Forensic Accounting and Fraud Audit in Turkey (2008–2018): An Academic Literature Review and Classification," Contemporary Studies in Economic and Financial Analysis, in: Simon Grima & Engin Boztepe & Peter J. Baldacchino (ed.), Contemporary Issues in Audit Management and Forensic Accounting, volume 102, pages 219-244, Emerald Publishing Ltd.
• Süleyman Uyar & Kürsad Çavusoglu, 2020. "The Views of Turkish Accounting Academics about the Skills of the Forensic Accountant," Contemporary Studies in Economic and Financial Analysis, in: Simon Grima & Engin Boztepe & Peter J. Baldacchino (ed.), Contemporary Issues in Audit Management and Forensic Accounting, volume 102, pages 245-264, Emerald Publishing Ltd.
• Mohamed Omran & Yasean A. Tahat, 2020. "Does institutional ownership affect the value relevance of accounting information?," International Journal of Accounting and Information Management, Emerald Group Publishing, vol. 28(2), pages 323-342, March.
• Shanshan Pan & Zhaohui Randall Xu, 2020. "The association of analysts’ cash flow forecasts with stock recommendation profitability," International Journal of Accounting and Information Management, Emerald Group Publishing, vol. 28(2), pages 343-361, March.
• Dimu Ehalaiye & Mark Tippett & Tony van Zijl, 2020. "The impact of SFAS 157 on fair value accounting and future bank performance," International Journal of Accounting and Information Management, Emerald Group Publishing, vol. 28(4), pages 739-757, July.
• Mohd Mohid Rahmat & Balachandran Muniandy & Kamran Ahmed, 2020. "Do related party transactions affect earnings quality? Evidence from East Asia," International Journal of Accounting and Information Management, Emerald Group Publishing, vol. 28(1), pages 147-166, January.
• Youssef Riahi, 2020. "Examining the relationship between bank stability and earnings quality in Islamic and conventional banks," International Journal of Islamic and Middle Eastern Finance and Management, Emerald Group Publishing, vol. 13(5), pages 803-826, August.
• Naser Makarem & Clare Roberts, 2020. "Earnings management to avoid earnings boosts," Journal of Applied Accounting Research, Emerald Group Publishing, vol. 21(4), pages 657-676, October.
• Efstathios Magerakis & Dimitris Tzelepis, 2020. "The impact of business strategy on corporate cash policy," Journal of Applied Accounting Research, Emerald Group Publishing, vol. 21(4), pages 677-699, June.
• Hend Monjed & Salma Ibrahim, 2020. "Risk disclosure, income smoothing and firm risk," Journal of Applied Accounting Research, Emerald Group Publishing, vol. 21(3), pages 517-533, June.
• Serge Agbodjo & Kaouther Toumi & Khaled Hussainey, 2020. "Accounting standards and value relevance of accounting information: a comparative analysis between Islamic, conventional and hybrid banks," Journal of Applied Accounting Research, Emerald Group Publishing, vol. 22(1), pages 168-193, December.
• Sonda Wali & Sana Mardessi Masmoudi, 2020. "Internal control and real earnings management in the French context," Journal of Financial Reporting and Accounting, Emerald Group Publishing, vol. 18(2), pages 363-387, May.
• Abdullah Alsaadi, 2020. "Financial-tax reporting conformity, tax avoidance and corporate social responsibility," Journal of Financial Reporting and Accounting, Emerald Group Publishing, vol. 18(3), pages 639-659, June.
• Afsheena P. & Shijin Santhakumar, 2020. "Timeliness and persistence of conservative earnings in an emerging market," Journal of Financial Reporting and Accounting, Emerald Group Publishing, vol. 18(3), pages 483-503, June.
• Sanaz Aghazadeh & Tamara Lambert & Yi-Jing Wu, 2020. "Client negotiation strategy spillover to integrated audit judgments," Managerial Auditing Journal, Emerald Group Publishing, vol. 35(9), pages 1261-1278, November.
• Emrah Arioglu, 2020. "The affiliations and characteristics of female directors and earnings management: evidence from Turkey," Managerial Auditing Journal, Emerald Group Publishing, vol. 35(7), pages 927-953, July.
• Camillo Lento & Wing Him Yeung, 2020. "The role of the Big 4 and second-tier international networks in redeveloping China’s audit market," Managerial Auditing Journal, Emerald Group Publishing, vol. 36(1), pages 40-71, November.
• Jihad Al-Okaily, 2020. "The effect of family control on audit fees during financial crisis," Managerial Auditing Journal, Emerald Group Publishing, vol. 35(5), pages 645-665, March.
• Asit Bhattacharyya & Md Lutfur Rahman, 2020. "Mandatory CSR expenditure and stock return," Meditari Accountancy Research, Emerald Group Publishing, vol. 28(6), pages 951-975, April.
• Rashid Zaman & Muhammad Nadeem & Mariela Carvajal, 2020. "Corporate governance and corporate social responsibility synergies: evidence from New Zealand," Meditari Accountancy Research, Emerald Group Publishing, vol. 29(1), pages 135-160, September.
• Loai Ali Zeenalabden Ali Alsaid & Charles Anyeng Ambilichu, 2020. "The influence of institutional pressures on the implementation of a performance measurement system in an Egyptian social enterprise," Qualitative Research in Accounting & Management, Emerald Group Publishing, vol. 18(1), pages 53-83, November.
• Shih-Chu Chou & Chunchia (Amy) Chang, 2020. "Does corporate diversification enhance accrual quality?," Review of Accounting and Finance, Emerald Group Publishing, vol. 19(2), pages 199-219, March.
• Joy Lynn R. Legaspi, 2020. "What Business Strategy Does and what Management Accounting is Pursuing: A Logistic Regression Analysis," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(1), pages 124-133.
• Roni Budianto & Eko Suyono, 2020. "Corporate Social Responsibility and Factors Affecting It: An Empirical Evidence from the Indonesian Capital Market," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(1), pages 239-253.
• Oanh Thi Tu LE & Trang Thi Huyen VU & Phong Thi Thu TRAN, 2020. "Barriers of the Management Accounting Application: The Case of Vietnamese Public Universities," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(2), pages 420-432.
• Suleiman Jamal Mohammad & Amneh Khamees Hamad & Hela Borgi & Phung Anh Thu & Muhammad Safdar Sial & Ali Abdallah Alhadidi, 2020. "How Artificial Intelligence Changes the Future of Accounting Industry," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(3), pages 478-488.
• Rainer Lueg, 2020. "Activity-Based Costing as a Basis for Transfer Prices and Target Setting," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(3), pages 489-499.
• Malik Abu Afifa & Fares Alsufy & Ahmad Abdallah, 2020. "Direct and Mediated Associations among Audit Quality, Earnings Quality, and Share Price: The Case of Jordan," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(3), pages 500-516.
• Ola Mohammad Khersiat, 2020. "The Impact of the Adoption of IFRS 16 on Accounting Conservatism in Airlines: The Case of Royal Airlines of Jordan," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(3), pages 589-601.
• Khoirul Aswar & Lovina Eka Putri & Ermawati, 2020. "The Effect of Organizational Factors on Performance Measurement in Indonesia Local Governments," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(4), pages 122-131.
• Abdallah K. Atieh & Abdulrazzak K. Alshehadeh & Mohammed L. Ashour, 2020. "The Relationship between Both Accounting Earnings and Cash Flows, and Cash Dividends for Commercial Banks Operating in Jordan," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(4), pages 253-269.
• Othman Hel Al-Dhaimesh, 2020. "Ownership Structure as One of the Corporate Governance Tools and Banking Risks," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(4), pages 60-69.
• Domenico Raucci & Dominique Lepore, 2020. "A Simplified Activity-Based Costing Approach for SMEs: The Case Study of an Italian Small Road Company," European Research Studies Journal, European Research Studies Journal, vol. 0(1), pages 198-214.
• Amir Ghafourian Shagerdi & Ali Mahdavipour & Reza Jahanshiri Ariyan Tashakori Baghdar & Mohammad Sajjad Ghafourian Shagerdi, 2020. "Investment Efficiency and Audit Fee from the Perspective of the Role of Financial Distress," European Research Studies Journal, European Research Studies Journal, vol. 0(1), pages 318-333.
• Piotr Prewysz-Kwinto, 2020. "Geographical and Sectoral Diversity of the Statement of Comprehensive Income with IAS," European Research Studies Journal, European Research Studies Journal, vol. 0(1), pages 507-525.
• Joshua Onome Imoniana & Bernardete Bezerra Silva Imoniana, 2020. "Auditors’ Career Development and Personal Identity Crisis," European Research Studies Journal, European Research Studies Journal, vol. 0(1), pages 565-586.
• Eris Sudariswan & Ernie Tisnawati Sule & Sucherly & Sulaeman Rahman, 2020. "A Hybrid Property Pricing Model: The Case of Apartment Residents in Jakarta Indonesia," European Research Studies Journal, European Research Studies Journal, vol. 0(1), pages 94-106.
• Shakeel Ahmed & Syed Zulfiqar Ali Shah & Arshad Ali Bhatti, 2020. "Corporate Governance, Ownership Structure and Dividend Smoothing: The Mediating Role of Family Ownership and Board Diversity in Emerging Markets," European Research Studies Journal, European Research Studies Journal, vol. 0(3), pages 199-216.
• Ildiko Orban & Oday Tamimi, 2020. "Accounting Model for Impairment under IFRS 9 and its Impact on Loss Allowance," European Research Studies Journal, European Research Studies Journal, vol. 0(4), pages 1259-1277.
• Evangelos Chytis & Ioannis Georgopoulos & Stergios Tasios & Ioanna Vrodou, 2020. "Accounting Reform and IPSAS Adoption in Greece," European Research Studies Journal, European Research Studies Journal, vol. 0(4), pages 165-184.
• Iwona Majchrzak & Bozena Nadolna, 2020. "Assessment of the Scope of Environmental Information Disclosure in External Reporting of Polish Stock Exchange Listed Companies in the Energy Sector," European Research Studies Journal, European Research Studies Journal, vol. 0(4), pages 201-224.
• Robert Huterski & Grazyna Voss & Agnieszka Huterska, 2020. "Professional Ethics in Accounting as Assessed by Managers of Economic Units," European Research Studies Journal, European Research Studies Journal, vol. 0(Special 1), pages 720-731.
• Katarzyna Goldmann & Aleksander Zawadzki, 2020. "Sectoral Analysis of Companies in the Electronic Games Industry Listed in Warsaw Stock Exchange," European Research Studies Journal, European Research Studies Journal, vol. 0(Special 2), pages 1044-1056.
• Stanislaw Honko & Marzena Remlein & Malgorzata Rowinska-Kral & Katarzyna Swietla, 2020. "Effects of COVID-19 in the Financial Statements of Selected Companies Listed in Warsaw Stock Exchange," European Research Studies Journal, European Research Studies Journal, vol. 0(Special 2), pages 854-871.
• Lucie Courteau, 2020. "The information content of Fairness Opinions in M&A: Evidence from Italy," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2020(1), pages 5-46.
• Thomas Riise Johansen & Carsten Allerslev Olsen & Thomas Plenborg, 2020. "European Financial Reporting Enforcement: Analysis of Practices and Indices," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2020(1), pages 83-123.
• Fabrizio Bava & Massimo Cane & Melchior Gromis di Trana, 2020. "Can a quantitative approach be mitigated? Proposals for the application of the "early warnings" required by the new Italian Insolvency Code," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2020(2), pages 33-61.
• Giuseppe Di Martino & Grazia Dicuonzo & Arcangelo Vitelli & Vittorio Dell’Atti, 2020. "Are tax incentives determinant and relevant for capitalizing R&D expenditures? Evidence from Europe," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2020(2), pages 63-97.
• Alice Francesca Sproviero, 2020. "Integrated reporting and the epistemic authority of Big Data: An exploratory study from the banking industry," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2020(2), pages 99-124.
• Jose J. Canals-Cerda, 2020. "From Incurred Loss to Current Expected Credit Loss (CECL): A Forensic Analysis of the Allowance for Loan Losses in Unconditionally Cancelable Credit Card Portfolios," Working Papers 20-09, Federal Reserve Bank of Philadelphia.
• Tatyana G. Arbatskaya, 2020. "Importance of Inventory in Ensuring Accurate Presentation of Financial Reporting by Public Sector Entities," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 127006, Russia, issue 2, pages 96-110, April.
• Costin Andrei ISTRATE, 2020. "Solvency II între IFRS 4 şi IFRS 17," Journal of Financial Studies, Institute of Financial Studies, vol. 8(5), pages 13-34, June.
• Jeanne Amar & Samira Demaria & Sandra Rigot, 2020. "Enhancing Financial Transparency to Mitigate Climate Change: Towards a Climate Risks and Opportunities Reporting Index," GREDEG Working Papers 2020-52, Groupe de REcherche en Droit, Economie, Gestion (GREDEG CNRS), Université Côte d'Azur, France.
• Friska Firnanti, 2020. "Corporate Governance and Financial Ratios Effect on Audit Report Lag," GATR Journals afr185, Global Academy of Training and Research (GATR) Enterprise.
• Indra Arifin Djashan, 2020. "The Effect of Firm Size, Profitability, Audit Committee, and Other Factors to Firm Value," GATR Journals afr186, Global Academy of Training and Research (GATR) Enterprise.
• Paulina Sutrisno, 2020. "Are CEO Overconfidence and Audit Firm Size Related To Tax Avoidance?," GATR Journals afr188, Global Academy of Training and Research (GATR) Enterprise.
• Arum Indrasari, 2020. "Total Quality Management (TQM), Management Accounting System, Islamic Leadership Style, Organizational Commitment, and Managerial Performance," GATR Journals afr189, Global Academy of Training and Research (GATR) Enterprise.
• Mayang Sekar Pembayun Khamisan, 2020. "Financial Distress, Tax Loss Carried Forward, Corporate Governance and Tax Avoidance," GATR Journals afr190, Global Academy of Training and Research (GATR) Enterprise.
• Anwar Azazi, 2020. "CEO Compensation and Firm Performance in Emerging Market: Evidence from Indonesia Selected Listed Banks," GATR Journals afr191, Global Academy of Training and Research (GATR) Enterprise.
• Rilla Gantino, 2020. "Leadership Style, Intellectual Capital and Corporate Social Responsibility on Performance, a Comparison Model of Listed Companies in Indonesia," GATR Journals afr192, Global Academy of Training and Research (GATR) Enterprise.
• Phattarawade Sawangjan & Muttanachai Suttipun, 2020. "The Relationship Between Key Audit Matters (KAMS) Disclosure and Stock Reaction: Cross-Sectional Study of Thailand, Malaysia, and Singapore," GATR Journals jfbr174, Global Academy of Training and Research (GATR) Enterprise.
• Thanyaorn Yordudom & : Muttanachai Suttipun, 2020. "The Influence of ESG Disclosures on Firm Value in Thailand," GATR Journals jfbr178, Global Academy of Training and Research (GATR) Enterprise.
• Ilie Răscolean & Ileana – Sorina Rakos, 2020. "The Influence of Costs on the Economic Substantiation of the Decision with an Impact on Business Evaluation," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1020-1028, August.
• Lucica Sintea (Anghel), 2020. "Depreciation and Scrapping of Assets in State Institutions," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1044-1048, August.
• Adrian-Cosmin Caraiman, 2020. "The Risk Management in Financing Decisions in Corporate Governance," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 859-865, August.
• Hada Izabela Diana, 2020. "Indicators for Measuring the Financial Performance of Economic Entities," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 945-953, August.
• Maria-Andreia Iliescu (Ristea) & Marioara Avram, 2020. "The Informational System: Its Importance and Role in Inventory/Stocks Management," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 962-966, August.
• Mihaela Maria Mihalcea, 2020. "Earnings Quality on Bucharest Stock Exchange Regulated Market," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 997-1002, August.
• Traian Cristin Nicolae, 2020. "Implications of Expanding the Use of Information Technology Tools in Accounting of Finance Transactions," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 1004-1011, December.
• Irina-Doina Pășcan & Andreea ChindriÈ™, 2020. "Reporting Lease Contracts According to IFRS 16: Case of Romanian Entities," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 1031-1038, December.
• Mitica Pepi, 2020. "Discounting Cash Flow Method Application in Banking Evaluation," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 1039-1047, December.
• Mitica Pepi, 2020. "Common Stock Index Analysis," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 1048-1054, December.
• Aurelia Maria Popescu, 2020. "Annual Financial Statements – The Most Important Documents for Economic Entities in Romania," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 1060-1064, December.
• Mariana Zamfir & Marinela Daniela Manea & Ileana Iulia Istudor, 2020. "Budgetary Control of Sales: Models of Analysis in Economic Entities in Romania," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 1109-1116, December.
• Aurelia Maria Popescu, 2020. "The Importance of Accounting Information for Stakeholders," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 1117-1121, December.
• Adrian-Cosmin Caraiman, 2020. "Internal Control in Corporate Governance," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 606-611, December.
• Adrian-Cosmin Caraiman, 2020. "Responsibility for Internal Control in Corporate Governance," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 612-618, December.
• Iuliana Cenar, 2020. "Perception, Regulation and Reality Regarding Provisions in Public Institutions Accounting in Romania," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 822-829, December.
• Iuliana Cenar, 2020. "Non-financial Reporting and Performance in Pre-university Education," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 830-836, December.
• Ioana Cristina Circa (Buzduga) & Cristina Valeria Laslo, 2020. "Comparative Aspect of Cost Management and Accounting Cost," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 853-856, December.
• Ioana Cristina Circa (Buzduga), 2020. "Aspects Regarding the Profitability of the Enterprise With the Help of the Data Provided by the Activity Reports," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 857-862, December.
• LuminiÅ£a Meda Decebal & Ionela Milutin & Marius Boiţă, 2020. "Creativity of the Company’s Income Multiplier," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 884-890, December.
• Margareta (Făgădar) GhiÅŸa, 2020. "Considerations Regarding the Need for Normalization in Accounting, in Public Institutions," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 903-907, December.
• Margareta (Făgădar) GhiÅŸa & Claudiu – Florin Deac, 2020. "The Impact of Information and Communication Technologies in the Sphere of Public Administration," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 908-913, December.
• NătăliÅ£a-Mihaela FrumuÈ™anu & Adreea-Mihaela Marin (Zgardan) & Mihaela Martin, 2020. "The Impact of COVID-19 Pandemic on the Activity of the Professional Accountant," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 922-931, December.
• Traian Cristin Nicolae, 2020. "Considerations Regarding the Recording in the Entities' Accounting of the Instruments for Financing the Operating Activities," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 998-1003, December.
• Ahmed Bouteska, 2020. "Do Board Characteristics Affect Bank Performance? Evidence from the Eurozone," Journal of Asset Management, Palgrave Macmillan, vol. 21(6), pages 535-548, October.
• Evangelos Chytis & Stergios Tasios & Ioannis Filos, 2020. "The effect of corporate governance mechanisms on tax planning during financial crisis: an empirical study of companies listed on the Athens stock exchange," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 17(1), pages 30-38, March.
• Michael L. McIntyre & Yinlin Zhang, 2020. "Depositors’ discipline, banks’ accounting discretion, and depositors’ expectations of implicit government guarantees," Journal of Banking Regulation, Palgrave Macmillan, vol. 21(3), pages 256-277, September.
• David Homola & Marie Pasekova, 2020. "Factors influencing true and fair view when preparing financial statements under IFRS: evidence from the Czech Republic," Equilibrium. Quarterly Journal of Economics and Economic Policy, Institute of Economic Research, vol. 15(3), pages 595-611, September.
• Lucia Svabova & Katarina Kramarova & Jan Chutka & Lenka Strakova, 2020. "Detecting earnings manipulation and fraudulent financial reporting in Slovakia," Oeconomia Copernicana, Institute of Economic Research, vol. 11(3), pages 485-508, September.
• Jiri Dokulil & Boris Popesko & Jan Dvorsky, 2020. "The budgeting processes of Czech companies: the role of the ownership structure and foreign capital," Oeconomia Copernicana, Institute of Economic Research, vol. 11(4), pages 779-798, December.
• Elvira Böcskei & András Bethlendi & László Vértesy, 2020. "The Accounting and LegalIssues of Capital Reserve, with Particular Emphasis on CapitalIncrease by Share Premium," Public Finance Quarterly, State Audit Office of Hungary, vol. 65(2), pages 225-244.
• Huang, Qiubin & Xiong, Mengyuan & Xiao, Ming, 2020. "Managerial ability, financial performance and goodwill impairment: A moderated mediation analysis," MPRA Paper 100459, University Library of Munich, Germany.
• Filipova, Fanya & Georgiev, Venelin & Atanasov, Atanas & Petrova, Reni & Marinova, Rumyana, 2020. "Ефекти От Прилагането На Мсфо 15 Приходи От Договори С Клиенти В Част От Българските Предприятия За Периода 2017 – 2018 Година [Effects Of Applying IFRS 15 Revenue From Contracts With Customers In ," MPRA Paper 102183, University Library of Munich, Germany.
• Atanasov, Atanas, 2020. "Ползите От Задължително Нефинансово Отчитане Без Единна Рамка За Оповестяване [The Benefits of Mandatory Non-Financial Reporting Without a Single Disclosure Framework]," MPRA Paper 102184, University Library of Munich, Germany.
• Georgieva, Daniela, 2020. "A study of intangible assets disclosure as factor for sustainability: an evidence from Bulgarian furniture enterprises," MPRA Paper 103245, University Library of Munich, Germany.
• Georgieva, Daniela & Bankova, Diana, 2020. "Problems in audit and reporting in Bulgaria’s forestry," MPRA Paper 103246, University Library of Munich, Germany.
• Baschieri, Davide & Magni, Carlo Alberto & Marchioni, Andrea, 2020. "Comprehensive Financial Modeling of Solar PV Systems," MPRA Paper 103886, University Library of Munich, Germany.
• Marchioni, Andrea & Magni, Carlo Alberto & Baschieri, Davide, 2020. "Investment and financing perspectives for a solar photovoltaic project," MPRA Paper 104012, University Library of Munich, Germany.
• Atanasov, Atanas, 2020. "Non-Financial Reporting - A Step Towards Improving The Sustainability Of The Wood-Based Industries," MPRA Paper 104558, University Library of Munich, Germany.
• Георгиева, Даниела & Георгиева, Теодора, 2020. "Извършваните От Счетоводителите Дейности И Задачи Като Фактори За Определяне На Необходимите Дигитални Компетенции [Accountants’ work tasks and activities as factors for defining the needed digital," MPRA Paper 104704, University Library of Munich, Germany, revised 2020.
• Георгиева, Даниела, 2020. "Изследване На Дигиталните Умения На Счетоводителите В Качеството Им На Потребители На Информационни И Комуникационни Технологии [Research on the digital skills of accountants as users of informatio," MPRA Paper 104705, University Library of Munich, Germany, revised 2020.
• Abuselidze, George & Slobodianyk, Anna, 2020. "Analysis and Control of Bankruptcy and Reorganization Processes: Case Studies Using Accounting Data," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics.
  • Abuselidze, George, 2020. "Analysis and Control of Bankruptcy and Reorganization Processes: Case Studies Using Accounting Data," MPRA Paper 104905, University Library of Munich, Germany.
• Atanasov, Atanas & Marinova, Rumyana, 2020. "Интегрираното Отчитане Като Инструмент За Комуникиране На Корпоративна Информация В Условията На Covid-19 [Integrated reporting as a tool for communication of corporate information in the COVID-19 ," MPRA Paper 105256, University Library of Munich, Germany.
• Георгиева, Даниела, 2020. "Предизвикателства Пред Отчитането На Научноизследователската И Развойна Дейност В България [Reporting of R&D in Bulgaria - challenges]," MPRA Paper 105321, University Library of Munich, Germany.
• Георгиева, Даниела, 2020. "По Някои Въпроси Относно Непубликуването На Оповестявания За Научноизследователската И Развойна Дейност Като Част От Финансовите Отчети На Български Иновативни Предприятия [On some issues regarding," MPRA Paper 106717, University Library of Munich, Germany, revised 2020.
• Andrea Marchioni & Carlo Alberto Magni & Davide Baschieri, 2020. "Investment and Financing Perspectives for a Solar Photovoltaic Project," MIC 2020: The 20th Management International Conference,, University of Primorska Press.
  • Marchioni, Andrea & Magni, Carlo Alberto & Baschieri, Davide, 2020. "Investment and financing perspectives for a solar photovoltaic project," MPRA Paper 107374, University Library of Munich, Germany.
• Lueg, Rainer, 2020. "Customer accounting and free return policies of retailers," MPRA Paper 107802, University Library of Munich, Germany.
• Mahami, Zouleykha & Mouloudj, Kamel, 2020. "Factors Affecting Detection of Manipulation in Financial Statements: An Empirical Study from Auditors’ Perspective," MPRA Paper 108008, University Library of Munich, Germany, revised 30 Jun 2020.
• CIOLOMIC Ioana-Andreea, BELEIU Ioana Natalia, 2020. "Exploring The Idiosyncrasies Of State-Owned Enterprises In The Whole Of Government Picture," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 72(1), pages 46-56, April.
• COȘOFREÈš Bogdan-Dumitru, MÂRÈš Roxana-Aurelia, MANEA Mihaela, 2020. "An Overview Of The Non-Financial Reporting Practices Of The Romanian Public-Interest Entities Listed On Bucharest Stock Exchange," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 72(1), pages 57-64, April.
• Ioannis Asimakopoulos & Athanasios P. Fassas & Dimitris Malliaropulos, 2020. "Does earnings quality matter? Evidence from the Athens Exchange," Economic Bulletin, Bank of Greece, issue 52, pages 93-112, December.
• Jaroslav Písek, 2020. "Future perspectives of independent pharmacies in the Czech Republic – Comparative analysis of selected financial indicators of independent pharmacies," Economics Working Papers 2020-01, University of South Bohemia in Ceske Budejovice, Faculty of Economics.

2019

• Johannes Becker & Jonas Fooken & Melanie Steinhoff, 2019. "Behavioral Effects of Withholding Taxes on Labor Supply," Scandinavian Journal of Economics, Wiley Blackwell, vol. 121(4), pages 1417-1440, October.
  • Johannes Becker & Jonas Fooken & Melanie Steinhoff, 2018. "Behavioral Effects of Withholding Taxes on Labor Supply," Discussion Papers Series 589, School of Economics, University of Queensland, Australia.
• GLAVAN Roxana Florina, 2019. "The Quality Of Financial Reporting In The Context Of Adopting Ifrs," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 71(2), pages 65-76, September.
• ILCUS Magdalena Alina, 2019. "Responsability Centres Under Ias2/Ifrs," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 71(2), pages 92-102, September.
• MARINA Alexandra Gabriela, 2019. "Ifrs For Smes: Cultural Dimensions On Accounting In Central And Eastern Europe Countries," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 71(4), pages 72-85, December.
• Martin Telecký, 2019. "Provable loss analysis - evaluation of financial health in public transportation from accounting viewpoint," Economics Working Papers 2019-01, University of South Bohemia in Ceske Budejovice, Faculty of Economics.
• Marcela Hradecká, 2019. "Possibilities of identifying distortion of the calculation basis for the payment of dividend on the basis of accounting," Economics Working Papers 2019-02, University of South Bohemia in Ceske Budejovice, Faculty of Economics.
• Eva Adámiková & Tatiana Čorejová & Lenka Môcová, 2019. "Determinants Of Transport Company Value And The Selection Of Valuation Methods," CBU International Conference Proceedings, ISE Research Institute, vol. 7(0), pages 1-7, September.
• Leonidas Enrique de la Rosa & Nikolaj Kirkeby Niebuhr, 2019. "Loss aversion and the zero-earnings discontinuity," Economics Working Papers 2019-09, Department of Economics and Business Economics, Aarhus University.
• Viorel - Costin Banta & Dana - Maria Boldeanu, 2019. "Designing Robust Sap Rollout Plan For The Erp Implementation System In Romania. Insights From The Production Company Case," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(47), pages 11-18, November.
• Valeriu Brabete & Cristian Drăgan & Daniel Goagără, 2019. "The Role Of The Integrated Reporting Process In Ensuring The Sustainability Of The Activities Carried Out By Agricultural Entities," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(47), pages 19-28, November.
• Viorel - Costin Banta, 2019. "Sap Rollout Implementation Inside Production And Distribution Company. Client Satisfaction Survey. A Case Study," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(47), pages 5-10, November.
• Maria -Andreia Iliescu (Ristea) & Marioara Avram & Nensi Xhani, 2019. "Implications Of Stock Management On The Results Of Economic Entities," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(47), pages 129-134, December.
• Carmen-Florentina Paunescu (Petre) & Mariana Man, 2019. "Social Accounting – Base Lever Of The Organization’S Social Responsibility," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(47), pages 195-204, December.
• Viorel - Costin Banta, 2019. "Sap Wms Implementation Module – Constraints, Risks And Issues. A Case Study From Automotive Area," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(47), pages 35-41, December.
• Maria Mădălina Bogeanu Popa & Mariana Man, 2019. "The Impact Of The Sustainable Development’S Exigencies On The Non-Financial Reports To The Economic Entities In The Banking System," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(47), pages 53-64, December.
• Vladan Pavlović & Goranka Knežević & Marijana Joksimović & Dušan Joksimović, 2019. "Fraud Detection in Financial Statements Applying Benford’s Law with Monte Carlo Simulation," Acta Oeconomica, Akadémiai Kiadó, Hungary, vol. 69(2), pages 217-239, June.
• Radu MARGINEAN, 2019. "The Efficiency Of Calculating The Costs Through Order Method In The Furniture Industry - Case Study," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(21), pages 1-2.
• Teodora Maria SUCIU (AVRAM), 2019. "Calculation And Reduction Costs In The Romanian Clothing Industry By The Direct-Costing Method," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(21), pages 1-6.
• Petronela Vultur & Dorel MateÅŸ, 2019. "Relevance Of Accounting Information In The Basis Of User Decisions - Socio-Empirical Research," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(21), pages 1-10.
• Alexandra-Gabriela Marina, 2019. "ACCOUNTING AND CULTURAL DIMENSIONS IN EUROPE AND CIS COUNTRIES REGARDING THE ADOPTION OF IFRS FOR SMEs," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(21), pages 1-2.
• Benedikt Franke & Qi Gao & André Stenzel, 2019. "Can You Trust the Blockchain? The (Limited) Power of Peer-to-Peer Networks for Information Provision," CRC TR 224 Discussion Paper Series crctr224_2019_138, University of Bonn and University of Mannheim, Germany.
• Доц. Д-Р Али Вейсел, 2019. "Показатели Относно Противодействие На Корупцията В Нефинансовите Декларации На Предприятията," ICPA Articles, Institute of Certified Public Accountants, vol. 2019(2), pages 1-13.
• Vidal-Garcia Raül & Ribal Javier, 2019. "Terminal Value in SMEs: Testing the Multiple EV/EBITDA Approach," Journal of Business Valuation and Economic Loss Analysis, De Gruyter, vol. 14(1), pages 1-11, February.
• Cristina Aurora BUNEA-BONTA?, 2019. "Issues On Capitalisation Of Borrowing Costs," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 4(1), pages 132-137.
• Silviu Constantin NASTASIA & Diana Elena TOMA (NASTASIA), 2019. "Implications Of Managerial Objectives In The Pertinent Elaboration Of Accounting Information Within Companies In Romania," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 4(1), pages 6-11.
• Mihaela Maria MIHALCEA, 2019. "The Role Of Creative Accounting In "Stimulating" Financial Performance," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 4(1), pages 86-92.
• Izabela Diana HADA, 2019. "The Influence Of Methods Of Valuation Of Stocks At The Entity Output On Performance," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 4(2), pages 172-180.
• Elena Mihaela ILIE (SERB), 2019. "Study On The Integration Of Sustainable Development Exercises In The Accounting Model Of A Public Institution For Forestry Domain In The South-Muntenia Region," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 4(3), pages 116-120.
• Dorina LU?A, 2019. "Influence Of International Financial Reporting Standards On An Entity’S Financial Status And Performance," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 4(3), pages 6-12.
• Sunday Olugboyega KAJOLA & Adeniyi ALAO & Wasiu Abiodun SANYAOLU & Olalekan Jubril OJURONGBE, 2019. "Effect Of Liquidity And Leverage On Financial Performance Of Nigerian Listed Consumer Goods Firms," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 4(3), pages 91-102.
• Roni Michaely & Amir Rubin & Dan Segal & Alexander Vedrashko, 2019. "Lured by the Consensus," Swiss Finance Institute Research Paper Series 19-06, Swiss Finance Institute, revised Mar 2019.
• Marco Di Maggio & Francesco A. Franzoni & Massimo Massa & Roberto Tubaldi, 2019. "Strategic Trading As a Response to Short Sellers," Swiss Finance Institute Research Paper Series 19-23, Swiss Finance Institute, revised May 2019.
• Delia Corina MIHĂLŢAN, 2019. "Bridging The Gap Between Theory And Practice In Accounting," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 20, pages 85-91, September.
• Daniela VITAN, 2019. "Financing – A Performance Determining Factor In The Pre-University Educational System," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 20, pages 93-99, September.
• Maicon Manoel Benin, 2019. "Determinantes da evidenciacao de indicadores nao financeiros de desempenho por clubes brasileiros de futebol," Estudios Gerenciales, Universidad Icesi, vol. 35(150), pages 16-26, March.
• Micheli Aparecida Lunardi, 2019. "Relationship between leadership style, encouragement of budgetary participation and budgetary participation," Estudios Gerenciales, Universidad Icesi, vol. 35(150), pages 27-37, March.
• Hernando Matallana, 2019. "Monetary Circuit, Capitalist Reproduction and Financial Accounting," Documentos de Trabajo - Escuela de Economía 017616, Universidad Nacional de Colombia -FCE - CID.
• Edison Fredy León Paime, 2019. "Elementos significativos en la construcción discursiva de la autoridad profesoral contable: aprendizajes metodológicos," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada, vol. 27(1), pages 125-140, February.
• Xiomara Esther Vazquez Carrazana & Gilberto José Miranda, 2019. "Relación entre indicadores económicos y precio de acciones en empresas brasilenas," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada, vol. 27(2), pages 51-66, June.
• Selma Alves Dios & José Paulo Cosenza, 2019. "Consideraciones acerca del desarrollo de un modelo de educación ambiental emancipatoria para la formación del profesional contable," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada, vol. 27(2), pages 127-144, June.
• Miguel Angel Laverde Sarmiento & Jorge Fernando Garcia Carrillo & Juan Carlos Lezama Palomino & Alejandra Patiño Jacinto, 2019. "The importance of information upon applying IFRS in financial entities that trade at the Colombian stock market," Revista CIFE, Universidad Santo Tomás, vol. 21(34), pages 137-152, January.
• Di Maggio, Marco & Franzoni, Francesco & Massa, Massimo & Tubaldi, Roberto, 2019. "Strategic Trading as a Response to Short Sellers," CEPR Discussion Papers 13812, C.E.P.R. Discussion Papers.
• Smajlbegovic, Esad, 2019. "Regional Economic Activity and Stock Returns," Journal of Financial and Quantitative Analysis, Cambridge University Press, vol. 54(3), pages 1051-1082, June.
  • Esad Smajlbegovic, 2015. "Regional Economic Activity and Stock Returns," 2015 Papers psm196, Job Market Papers.
  • Smajlbegovic, Esad, 2015. "Regional Economic Activity and Stock Returns," VfS Annual Conference 2015 (Muenster): Economic Development - Theory and Policy 112854, Verein für Socialpolitik / German Economic Association.
• Лиляна Камбурова, 2019. "Влияние На Мсфо 16 Лизинг Върху Показателите За Финансово Състояние И Оценка На Стойността На Предприятията," Electronic magazine "Dialogue", D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 4 Year 20, pages 23-35.
• Ясен Даскалов, 2019. "Стандартизиран Подход За Идентифициране На Инфраструктурните Активи В Публичния Сектор," Electronic magazine "Dialogue", D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 4 Year 20, pages 55-64.
• Даниела Георгиева, 2019. "Дигиталните Компетенции На Счетоводителите В Контекста На Четвъртата Индустриална Революция," Economics 21, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 2 Year 20, pages 37-63.
  • Георгиева, Даниела, 2019. "Дигиталните Компетенции На Счетоводителите В Контекста На Четвъртата Индустриална Революция [Digital competences of accountants within the context of the fourth industrial revolution]," MPRA Paper 98290, University Library of Munich, Germany, revised 2019.
• Atanasov, Atanas & Marinova, Rumyana, 2019. "Non-Financial Reporting In The Extractive Industry - Regulations And Application," MPRA Paper 96958, University Library of Munich, Germany.
• Ozili, Peterson K, 2019. "Impact of IAS 39 reclassification on income smoothing by European banks," MPRA Paper 97035, University Library of Munich, Germany.
• Zulamir Hassani, Afdhal, 2019. "The Relationship Between Liquidity Risk and Internal and External Factors in TCL Corporation," MPRA Paper 97208, University Library of Munich, Germany, revised 20 Nov 2019.
• Wenji, Teoh, 2019. "Market Risk on Domino's Pizza Incorporation's Performance," MPRA Paper 97319, University Library of Munich, Germany, revised 15 Nov 2019.
• Escalante Fernández, Jose Juan & Acevedo Caamal, Silvia Leticia & Matey Zapata, Raquel Eunice, 2019. "“Impacto De Las Tecnologías De La Información Y Comunicación (Tic’S) A Través De La Implementación De Un Sistema De Administración Gubernamental Armonizado En Una Institución De Educación Superior De ," MPRA Paper 97634, University Library of Munich, Germany.
• Георгиева, Даниела, 2019. "Счетоводно Отчитане На Разходи За Иновационни Проекти (Основен Курс За Несчетоводители) [Accounting of R&D projects' expenditures (basic course for non-accounting personnel)]," MPRA Paper 97680, University Library of Munich, Germany, revised Aug 2019.
• Atanasov, Atanas, 2019. "Репутацията Като Обект На Счетоводството: Признаване, Оценяване, Оповестяване [Goodwill as an accounting object: initial recognition, measurement, disclosure]," MPRA Paper 97938, University Library of Munich, Germany.
• Даниела Георгиева, 2019. "Дигиталните Компетенции На Счетоводителите В Контекста На Четвъртата Индустриална Революция," Economics 21, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 2 Year 20, pages 37-63.
  • Георгиева, Даниела, 2019. "Дигиталните Компетенции На Счетоводителите В Контекста На Четвъртата Индустриална Революция [Digital competences of accountants within the context of the fourth industrial revolution]," MPRA Paper 98290, University Library of Munich, Germany, revised 2019.
• Георгиева, Даниела, 2019. "Фактори, Които Оказват Въздействие Върху Оповестяванията За Научноизследователска И Развойна Дейност На Български Иновативни Предприятия [Factors that affects research and development disclosure of," MPRA Paper 98752, University Library of Munich, Germany, revised 2019.
• Cenap Ilter, 2019. "Inflation and devaluation effects on financial statements: The case of Turkey in 2018," Acta Oeconomica Pragensia, Prague University of Economics and Business, vol. 2019(2), pages 49-61.
• Cenap Ilter, 2019. "A Discussion Paper on Accounts Payable Ratio," Acta Oeconomica Pragensia, Prague University of Economics and Business, vol. 2019(3-4), pages 85-94.
• Cenap Ilter, 2019. "A Discussion Paper on Accounts Payable Ratio," Acta Oeconomica Pragensia, University of Economics, Prague, vol. 2019(3).
• Petr Vácha, 2019. "Revenue disclosure requirements: IFRS vs. Czech accounting principles [Požadavky na zveřejnění v oblasti výnosů: IFRS vs. české účetní předpisy]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2019(1), pages 35-49.
• Kateřina Polachová & Libuše Müllerová, 2019. "Interpretation of the National Accounting Board helps accountants and auditors [Interpretace Národní účetní rady pomáhají účetním a auditorům]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2019(2), pages 5-20.
• Libuše Müllerová & Michal Šindelář, 2019. "Auditor's responsibility in relation to transfer pricing [Odpovědnost auditora ve vztahu k transferovým cenám]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2019(2), pages 21-36.
• Pavla Slavíčková, 2019. "The influence of the work of Luca Pacioli on the development of accounting in our country [Vliv díla Luca Pacioliho na vývoj účetnictví na našem území]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2019(3), pages 5-16.
• Jáchym Lukeš, 2019. "Analysis of the impact of IFRS 9 on the banking sector in the Czech Republic [Analýza dopadů IFRS 9 na bankovní sektor v České republice]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2019(3), pages 17-31.
• Martin Kučera, 2019. "Intellectual capital reporting in accordance with IFRS [Vykazování intelektuálního kapitálu v návaznosti na standardy IFRS]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2019(3), pages 53-70.
• Pavel Huňáček, 2019. "How Czech companies comply with the disclosure requirements of IAS 36 [Jak české společnosti dodržují požadavky pro vykazování IAS 36]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2019(4), pages 5-14.
• Jaroslav Wagner & Jana Fibírová & Aneta Křehnáčová, 2019. "Management accounting change in the Czech Republic: 1989-2019 [Vývoj manažerského účetnictví v České republice: 1989-2019]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2019(4), pages 57-80.
• Jerzy Gierusz & Katarzyna Kolesnik & Sylwia Silska Gembka, 2019. "The Interpretation of "in Context" Verbal Probability Expressions Used in International Financial Reporting Standards - Evidence from Poland," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2019(1), pages 25-45.
• Taisia Nistorenco, 2019. "Compliance with Disclosure Requirements under IFRS 3 of Companies Trading at Prague Stock Exchange," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2019(2), pages 5-26.
• Edit Lippai-Makra & Zsolt Rádóczi & Zsuzsanna Ilona Kovács, 2019. "Intellectual capital disclosure of Hungarian and Czech Listed firms," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2019(3), pages 43-59.
• Kateřina Polachová, 2019. "Compliance with IAS 2 in consolidated financial statements of PSE listed companies," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2019(3), pages 61-78.
• Ilhan Dalci & Cem Tanova & Hasan Ozyapici & Murad A. Bein, 2019. "The Moderating Impact of Firm Size on the Relationship between Working Capital Management and Profitability," Prague Economic Papers, Prague University of Economics and Business, vol. 2019(3), pages 296-312.
• Marcela BENGESCU, 2019. "Fiscal And Accounting Aspects Related To The Results Of The Inventory," Scientific Bulletin - Economic Sciences, University of Pitesti, vol. 18(1), pages 17-22.
• Maria Daniela BONDOC & Marian TAICU, 2019. "Ethics In Financial Reporting And Organizational Communication," Scientific Bulletin - Economic Sciences, University of Pitesti, vol. 18(3), pages 168-174.
• Chanont Banternghansa & Archawa Paweenawat & Krislert Samphantharak, 2019. "Understanding Corporate Thailand I: Finance," PIER Discussion Papers 112, Puey Ungphakorn Institute for Economic Research.
• Hossain, Md. Sumon & Neogy, Taposh Kumar, 2019. "The Current Status of Corporate Social Responsibility Disclosure of Islamic Shari-based Banking Companies in Bangladesh," American Journal of Trade and Policy, Asian Business Consortium, vol. 6(1), pages 7-14.
• Can, Gokberk, 2019. "The Impact of Auditor Qualifications on Earnings Management of Companies Listed on the Borsa Istanbul Industrial Index," Business and Economics Research Journal, Uludag University, Faculty of Economics and Administrative Sciences, vol. 10(2), pages 373-390, April.
• Akgun, Ali Ihsan & Ture, Nurhan, 2019. "The Relationship between Personality Type and Perceived Stress Level: Evidence from Independent Public Accountants," Business and Economics Research Journal, Uludag University, Faculty of Economics and Administrative Sciences, vol. 10(4), pages 903-913, July.
• Asim, Aysha & Ismail, Aisha, 2019. "Impact of Leverage on Earning Management: Empirical Evidence from the Manufacturing Sector of Pakistan," Journal of Finance and Accounting Research, University of Management and Technology, Lahore, vol. 1(1), pages 70-91, February.
• Joshua Aronmwan, Edosa & Mavis Okaiwele, Izilin, 2019. "Measuring Tax Avoidance Using Effective Tax Rate: Concepts And Implications," Journal of Taxation and Economic Development, Chartered Institute of Taxation of Nigeria, vol. 18(1), pages 1-13, March.
• H. O., Aderemi,, 2019. "Taxation, Quality Of Government And Business Development In Osun State, Nigeria," Journal of Taxation and Economic Development, Chartered Institute of Taxation of Nigeria, vol. 18(3), pages 135-149, December.
• Díaz Morales, Mailen & Rodríguez Núñez, Dania, 2019. "Procedimiento para la confección de las notas a los estados financieros en empresas," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, vol. 3(1), pages 27-49.
• Hernández Lozada, Celia M & Sánchez Batista, Antonio, 2019. "El Control de Gestión en hoteles cubanos que trabajan bajo la modalidad de “Todo incluido”," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, vol. 3(1), pages 50-60.
• Gil Hernández, Ana Lydia & Pérez Gómez, Solange Mayra, 2019. "Propuesta de norma cubana de contabilidad de arrendamientos," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, vol. 3(2), pages 13-24.
• Agosthino Tomás, Armando & González Torres, Iris María & Torres Mora, Inés Josefina, 2019. "Procedimiento de distribución de utilidades en condiciones de inflación para las medianas empresas en Mozambique," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, vol. 3(2), pages 44-65.
• Peña Breffe, Raudelis, 2019. "Experiencias en la aplicación de la NIC 41 Agricultura en países de América Latina," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, vol. 3(2), pages 66-76.
• Cru Ricardo, Rolanddo, 2019. "La Norma Cubana de Información Financiera de la Exploración y Evaluación de los recursos minerales: una contribución a la sociedad cubana," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, vol. 3(3), pages 13-24.
• Álvarez Peña, Migdalia, 2019. "La Gestión de los inventarios en la Unidad Empresarial de Base Gráfica Integral Las Tunas," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, vol. 3(3), pages 34-41.
• del Toro Ríos, José Carlos, 2019. "Implementación del Sistema de Contabilidad Gubernamental en el sector gobierno en Cuba," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, vol. 3(3), pages 62-73.
• Acosta Chang, Elena María, 2019. "Procedimiento Contable de las Subvenciones en el Ministerio de Educación Superior," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, vol. 3(4), pages 13-25.
• Hernández Lozada, Celia M & Sánchez Batista, Antonio, 2019. "La Gestión Basada en Actividades en hoteles que utilizan la modalidad Todo Incluido," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, vol. 3(4), pages 36-37.
• Lomelí Rodríguez, Sandra Eva & González Torres, Luis Felipe & Asprilla Trujillo, Yuri Carolina & Melissa Valencia, Glenda, 2019. "Estudio diagnóstico: costos en mipymes manufactureras de Colotlan, Jalisco, México," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, vol. 3(4), pages 38-49.
• Navarro Ruiz, Alexander & Ramirez Ruano, Joycet & Gil Basulto, María Saturnina, 2019. "El deterioro del valor de los activos financieros, con una visión desde la economía política marxista," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, vol. 3(4), pages 62-71.
• Mastrapa Gutiérrez, Bárbara María & Sánchez Batista, Antonio, 2019. "Evaluación de los impactos medioambientales en la gestión de Fábrica de Quesos Sibanicú," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, vol. 3(4), pages 72-88.
• Abad Alfonso, Annayka & Baujín Pérez, Pilarin, 2019. "Contribución al reconocimiento desde la ciencia contable de intangibles en entidades del sector de la salud," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, vol. 3(4), pages 89-97.
• BEBEȘELEA, Mihaela & PATACHE, Laura, 2019. "Exploring The Relationship Between Accounting And Statistics," Annals of Spiru Haret University, Economic Series, Universitatea Spiru Haret, vol. 19(3), pages 55-64.
• Vujicic, Maja & Vujicic-Tomic, Brankica & Klaric, Mia, 2019. "Meeting Halfway — Comparison Between Cost-Based And Demand-Based Pricing Methods," UTMS Journal of Economics, University of Tourism and Management, Skopje, Macedonia, vol. 10(2), pages 215-225.
• Vasicek, Davor & Cicak, Josip, 2019. "Back To The Core: Alternative Performance Measurement," UTMS Journal of Economics, University of Tourism and Management, Skopje, Macedonia, vol. 10(2), pages 237-247.
• Radojko LUKIC & Dragan VOJTESKI KLJENAK, 2019. "The Analysis of the Interest Cost of the Trading Companies in Serbia," Management and Economics Review, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 4(2), pages 1-13, June.
• Deaa Al-Deen Al-Sraheen & Raneem Mohammed Saleh & Mohammad Husain Alsmadi, 2019. "Cosmetic Accounting Practices among Jordanian Firms? The Role of Ownership Concentration and Political Influence," Review of Applied Socio-Economic Research, Pro Global Science Association, vol. 17(1), pages 18-25, June.
• Dean Hanlon, 2019. "Mandatory accounting change and debt covenant violation: Additional evidence from SFAS 150," Australian Journal of Management, Australian School of Business, vol. 44(3), pages 355-387, August.
• Chung-Hua Shen & Chien-An Wang, 2019. "Do New Brooms Sweep Clean? Evidence that New CEOs Take a ‘Big Bath’ in the Banking Industry," Journal of Emerging Market Finance, Institute for Financial Management and Research, vol. 18(1), pages 106-144, April.
• Tharinee Pongsupatt & Apichat Pongsupatt, 2019. "Factors Affecting Stock Price: The Case of Thailand Stock Exchange SET 100 Index," Proceedings of International Academic Conferences 9711711, International Institute of Social and Economic Sciences.
• Ligia Meibol Fajardo Vaca & Carlos Efrain Vásquez Fajardo, 2019. "Ethical Behavior Of The Accountant And Its Contribution To The Society," Proceedings of International Academic Conferences 9911914, International Institute of Social and Economic Sciences.
• David Procházka & Tomá? Zouhar, 2019. "The Determinants of Disclosures about Intangible Assets by Listed Czech Companies," Proceedings of International Academic Conferences 9912151, International Institute of Social and Economic Sciences.
• Marianna Succurro & Giuseppe Arcuri & Giuseppina Damiana Costanzo, 2019. "A combined approach based on robust PCA to improve bankruptcy forecasting," Review of Accounting and Finance, Emerald Group Publishing, vol. 18(2), pages 296-320, May.
  • Giuseppe Arcuri & Marianna Succurro & Giuseppina Damiana Costanzo, 2019. "A combined approach based on Robust PCA to improve bankruptcy forecasting," Post-Print hal-01975082, HAL.
• Chassagne Julie, 2019. "Responsabilité Sociétale des Entreprises et gestion du résultat : une étude européenne," Post-Print hal-02372330, HAL.
• Jeanne Amar & Samira Demaria & Sandra Rigot, 2019. "What motivates CAC 40 companies to disclose information on climate-related financial risks?," Post-Print halshs-02407125, HAL.
• Mateja Brozović & Sanja Sever Mališ & Ana Novak, 2019. "The Consistency And Complexity Of Accounting Terminology In Croatian Higher Education System," Ekonomski pregled, Hrvatsko društvo ekonomista (Croatian Society of Economists), vol. 70(3), pages 496-518.
• Jennergren, Peter, 2019. "Calibration of DCF Valuation in Litigation: The case of HQ," SSE Working Paper Series in Business Administration 2019:2, Stockholm School of Economics, revised 10 Oct 2019.
• Fujitani, Ryosuke, 2019. "Financial reporting frequency and external finance : Evidence from a quasi-natural experiment," Working Paper Series 230, Management Innovation Research Center, School of Business Administration, Hitotsubashi University Business School.
• 藤谷, 涼佑 & Fujitani, Ryosuke, 2019. "財務報告頻度のリアル・エフェクト：企業投資に注目した四半期報告の政策評価, The bright side of frequent financial reporting," Working Paper Series 231, Management Innovation Research Center, School of Business Administration, Hitotsubashi University Business School.
• Vitaliy Shkromyda & Taras Hnatiuk & Nadiia Melnyk, 2019. "Tax Budgeting in the Enterprise in Conditions of the Variable Business Environment: to Be or not to Be," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 139-144, March.
• Valeriy Zhuk, 2019. "Integrated Reporting: A Retrospective and Perspective in Ukraine," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 20-27, March.
• Nataliya Kantsedal, 2019. "Accounting in the Digital Age: Expansion of Terminological Boundaries," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 28-34, March.
• Dmytro Liudvenko, 2019. "Cost Accounting and Calculation of the Cost of Feed in the Pig Industry," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 44-48, March.
• Hanna Mysaka & Ivan Derun, 2019. "Transdisciplinary Approach to Increase of Company's Intellectual Capital Management Efficiency," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 49-54, March.
• Kateryna Obykhod, 2019. "Organizational and Accounting Aspects of the Operating of Scientific Institutions of Public Sector," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 55-62, March.
• Lyubomyr Pylypenko & Yuliya Demska, 2019. "Organization and Methods for Assessing the Capital Reserves in Accounting," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 63-70, March.
• Mariya Nashkerska, 2019. "Directions of Analysis of the Formation of Revenues and Expenditures by Budgetary Institutions," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 92-98, March.
• Vasyl Hyk, 2019. "Methodological Grounds of Forming Integrated Reporting in Cluster within Institutional Transformations," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 13-18, June.
• Nadiia Manko, 2019. "Procedural Provision of Evidence of Professional Judgment in the Context of Compliance with the Qualitative Characteristics of Financial Reporting," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 134-143, June.
• Hanna Yangol, 2019. "Metallurgical Enterprises Performance Indicators in the Context of the Corporate Social Responsibility Model Implementation," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 164-172, June.
• Vasyl Len & Valentyna Glivenko, 2019. "Accounting Policies and Its Components," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 26-35, June.
• Serhiy Ostapchuk & Nataliya Tsaruk, 2019. "Accounting for Water, Land and Biological Assets in the Context of Sustainable Development Management: The Choice of a Main Meter," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 36-47, June.
• Anatolii Herasymovych & Inna Herasymovych, 2019. "Engineering Accounting: A Practical Aspect," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 5-12, June.
• Olha Usatenko & Andrii Makurin, 2019. "Interaction between Managerial Reporting and Managerial Decision-Making: Cause-Effect Relationships in Startups' Accounting," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 54-60, June.
• Valentyna Yasyshena & Viktor Pyliavets, 2019. "Analysis of Methods for Evaluating Intangible Assets," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 61-70, June.
• Nataliya Zdyrko & Serhiy Ostapchuk & Nataliya Tsaruk, 2019. "Accounting for Agricultural Land in Ukraine: History of Genesis and Development," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 20-33, September.
• Svitlana Svirko & Tetiana Trosteniuk, 2019. "Costing of the Main Functional Products of the State Higher Education Institutions Activities: Theoretical and Organizational Provisions," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 34-39, September.
• Liudmyla Sokolenko, 2019. "Digitalization as a Vector of Economic Systems Development & Accounting System Modernization," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 40-48, September.
• Leonid Suk & Petro Suk, 2019. "Cost Accounting by Elements and Articles," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 49-54, September.
• Olena Vakulchyk & Valeriya Fesenko & Anastasiia Kaluhina, 2019. "Recognition of Intangible Assets according to the International and National Accounting Standards," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 5-11, September.
• Halyna Umantsiv & Iryna Martyniv, 2019. "Accounting and Analytical Support of the Intellectual Property Objects Commercialization," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 55-61, September.
• Nataliya Zdyrko, 2019. "Expenditure on Advertising in Social Networks: Accounting and Taxation," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 11-18, December.
• Nadiia Shkromyda, 2019. "Accounting and Analytical Support of Management of Structural Components of the Enterprise's Potential: Theoretical Aspect," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 155-161, December.
• Serhiy Ivakhnenkov & Svitlana Hlushchenko, 2019. "Accounting in Ukraine Before and After the Revolution of Dignity: Examples of Quantitative Analysis," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 19-28, December.
• Oleksandr Malyshkin & Anna Schulipa, 2019. "Tax on Withdrawn Capital: Accounting and Reporting Issues," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 29-36, December.
• Viacheslav Mykulskyi, 2019. "Branch Features of the Automated Accounting Organization at Agricultural Enterprise," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 37-44, December.
• Nataliia Zhuk, 2019. "Accounting and Taxation of Insurance Operations at Agricultural Enterprises," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 5-10, December.
• Sherry Fang Li, 2019. "Capital Market Consequences Of Expectations Management In The Postregulation Fair Disclosure Period," Accounting & Taxation, The Institute for Business and Finance Research, vol. 11(1), pages 11-20.
• Deanna Burgess & Adrian Valencia & Ara Volkan, 2019. "Accounting For Convertible Bonds: Current Practices And Proposed Changes," Accounting & Taxation, The Institute for Business and Finance Research, vol. 11(1), pages 21-34.
• Robert J. Walsh, 2019. "An History Of Us Tax Code Complexity Within Computer-Based Return Preparation," Accounting & Taxation, The Institute for Business and Finance Research, vol. 11(1), pages 47-57.
• Lou X. Orchard & Jeffrey L. Decker & Tim G. Kizirian, 2019. "An Internal Control Evaluation Tool For Property Expenditures," Accounting & Taxation, The Institute for Business and Finance Research, vol. 11(1), pages 59-70.
• Diaeldin Osman & Conor O’Leary & Mark Brimble & Dave Thompson, 2019. "Factor That Impact Attrition And Retention Rates Among Accountancy Diploma Students: Evidence From Saudi Arabia," Business Education and Accreditation, The Institute for Business and Finance Research, vol. 11(1), pages 89-110.
• Terrance Jalbert, 2019. "A Management Focused Tool For Developing Pro-Forma Financial Statements," International Journal of Management and Marketing Research, The Institute for Business and Finance Research, vol. 12(1), pages 61-86.
• Leslie Kren & Barbara L. Kren, 2019. "Performance Evaluation In A Traditional Cost System: A Case Study," Review of Business and Finance Studies, The Institute for Business and Finance Research, vol. 10(1), pages 1-14.
• I Gede Sanica & Luh Putu Wiagustini & I.B Panji Sedana & Ni Luh Gede Sri Artini, 2019. "Internalization of Intrinsic Value of Trust in Financial Accountability: A Study of Subak Jatiluwih Bali Indonesia," International Business Research, Canadian Center of Science and Education, vol. 12(1), pages 99-109, January.
• Marco Angelo Marinoni & Anna Maria Fellegara, 2019. "The Effect of the Profitability on the Valuation Models: Evidence from Italian Acquisitions," International Business Research, Canadian Center of Science and Education, vol. 12(5), pages 95-110, May.
• Inés García Fronti, 2019. "Contabilidad Social y Ambiental: Algunas Notas para su Inclusión en la Enseñanza Universitaria de los Contadores Públicos," Revista de Economía y Estadística, Universidad Nacional de Córdoba, Facultad de Ciencias Económicas, Instituto de Economía y Finanzas, vol. 0(1), pages 11-26, January.
• Yuta Shibasaki & Chikara Toyokura, 2019. "The Disclosure of Non-GAAP Performance Measures and the Adoption of IFRS: Evidence from Japanese Firms' Experience," IMES Discussion Paper Series 19-E-20, Institute for Monetary and Economic Studies, Bank of Japan.
• José Alejandro Fernández Fernández & Virginia Bejarano Vázquez & Juan Antonio Vicente Virseda, 2019. "Evaluación de riesgos con Data Mining: el sistema financiero español," 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. 14(3), pages 309-328, Julio - S.
• Jonathan Maurice, 2019. "Quand les choix comptables liés à l’environnement ne sont pas qu’opportunistes : cas des provisions comptables environnementales - When environmental accounting choices are not only opportunistic," Revue Finance Contrôle Stratégie, revues.org, vol. 22(1), pages 25-61, March.
• Benedikt Downar & Jürgen Ernstberger & Hannes Rettenbacher & Sebastian Schwenen & Aleksandar Zaklan, 2019. "Fighting Climate Change with Disclosure? The Real Effects of Mandatory Greenhouse Gas Emission Disclosure," Discussion Papers of DIW Berlin 1795, DIW Berlin, German Institute for Economic Research.
• Babenko, Ilona & Bennett, Benjamin & Bizjak, John M. & Coles, Jeffrey L. & Sandvik, Jason J., 2019. "Clawback Provisions and Firm Risk," Working Paper Series 2019-13, Ohio State University, Charles A. Dice Center for Research in Financial Economics.
• Shinta Rahma Diana & Agus Hidayat & Astri Rafikasari & Ida Musdafia Ibrahim & Farida Farida, 2019. "Economic Assesstment of Satellite Remote Sensing Data in Indonesia: A Net Present Value Approach," International Journal of Economics and Financial Issues, Econjournals, vol. 9(1), pages 140-146.
• Abdulkadir Abdulrashid Rafindadi & Abdulazeez Musa, 2019. "An Empirical Analysis of the Impact of Public Debt Management Strategies on Nigeria's Debt Profile," International Journal of Economics and Financial Issues, Econjournals, vol. 9(2), pages 125-137.
• Abdulkadir Abdulrashid Rafindadi & Abdulrashid Bello, 2019. "Is Dividend Payment of any Influence to Corporate Performance in Nigeria? Empirical Evidence from Panel Cointegration," International Journal of Economics and Financial Issues, Econjournals, vol. 9(2), pages 48-58.
• Prageeth Roshan Weerathunga & Chen Xiaofang & Manoj Samarathunga, 2019. "Firm-specific and Contextual Determinants of Sri Lankan Corporate Hotel Performance," International Journal of Economics and Financial Issues, Econjournals, vol. 9(3), pages 213-224.
• Freddy Semuel Kawatu & Cecilia Lelly Kewo, 2019. "The Factors Influencing Managerial Performance and their Effect on Financial Accountability," International Journal of Economics and Financial Issues, Econjournals, vol. 9(5), pages 135-139.
• Manar Al-Mohareb & Mahmoud Alkhalaileh, 2019. "The Association between Earnings Management and Capital Structure: An Empirical Study on Jordanian Firms Listed in Amman Stock Exchange," International Journal of Economics and Financial Issues, Econjournals, vol. 9(6), pages 106-112.
• Cecilia Lelly Kewo & Nova Ch Mamuaya, 2019. "Improving Quality of Financial Reporting Through Good Government Governance and Effectiveness of Internal Audit," International Journal of Economics and Financial Issues, Econjournals, vol. 9(6), pages 156-162.
• Wisnu Mawardi & Nenik Woyanti & Lala Iriviana & Darwanto Darwanto, 2019. "Micro, Small and Medium Enterprises' Understanding in Preparing Financial Statements Based on SAK ETAP," International Journal of Economics and Financial Issues, Econjournals, vol. 9(6), pages 177-183.
• Nguyen Vinh Khuong & Nguyen Tran Thai Ha & Phung Anh Thu, 2019. "The Relationship between Real Earnings Management and Firm Performance: The Case of Energy Firms in Vietnam," International Journal of Energy Economics and Policy, Econjournals, vol. 9(2), pages 307-314.
• Obsatar Sinaga & Djoko Roespinoedji & Mohd Haizam Mohd Saudi & Erlane K. Ghani, 2019. "The Role of Management Accounting Systems, Energy Efficiency and Organizational Innovation in driving Competitive Advantage and Firm Performance," International Journal of Energy Economics and Policy, Econjournals, vol. 9(3), pages 395-402.
• Gianpaolo Iazzolino & Monica De Carolis & Paola Clemeno, 2019. "Energy Innovative Start-ups and Knowledge-based Strategies: The Italian Case," International Journal of Energy Economics and Policy, Econjournals, vol. 9(5), pages 88-102.
• Ahmad Saleem Tarwneh, 2019. "The Impact of Decentralization Dimensions on Subsidiaries Performance," International Review of Management and Marketing, Econjournals, vol. 9(1), pages 62-71.
• Wesam Abdulhamid Almaaiteh & Ahmad Salim Alsaraireh, 2019. "Accounting Indicators and their Impact on Market Prices of Shares of Commercial Banks Listed on the Amman Stock Exchange for the Period 2006-2017," International Review of Management and Marketing, Econjournals, vol. 9(4), pages 32-38.
• Kes Zdzisław & Kuźmiński Łukasz, 2019. "Application of Extreme Value Analysis in the Assessment of Budget Variance Risk," Econometrics. Advances in Applied Data Analysis, Sciendo, vol. 23(2), pages 80-98, June.
• Voitkane Santa & Jakusonoka Ingrida, 2019. "Assessment of the Financial Performance Transparency of Public Benefit Organisations," Economics and Culture, Sciendo, vol. 16(1), pages 46-57, June.
• Tomašević Ivana & Đurović Sandra & Abramović Nikola, 2019. "Analysis of the Use of Digital Technologies in Montenegro’s Tourist offer on the Example of a Hotels in Bar," Economics, Sciendo, vol. 7(1), pages 119-125, June.
• Fałat Kamila, 2019. "Changes in the Product Costing Process Driven by Implementation of an Integrated Information System in a Production Company," Financial Internet Quarterly (formerly e-Finanse), Sciendo, vol. 15(4), pages 25-33, December.
• Mazurczak-Mąka Anna & Turek-Radwan Monika, 2019. "Cost Analysis in the Audit of Selected Companies in Poland," Financial Sciences. Nauki o Finansach, Sciendo, vol. 24(1), pages 39-50, March.
• Staszel Anna & Hołda Artur, 2019. "The Effect of the Changes in Accounting Estimates of the Discount Rate to the Costs on Account of Creating Provisions," Financial Sciences. Nauki o Finansach, Sciendo, vol. 24(1), pages 94-114, March.
• Białek-Jaworska Anna & Dobroszek Justyna, 2019. "R&D Expenditure and the Role of Scientists," Financial Sciences. Nauki o Finansach, Sciendo, vol. 24(2), pages 1-16, June.
• Comporek Michał, 2019. "The Use of Operational Cash Flow in the Estimation of Accrual-Based Earnings Management," Financial Sciences. Nauki o Finansach, Sciendo, vol. 24(2), pages 46-60, June.
• Świetla Katarzyna, 2019. "Protection of Personal Data in the System of Modern Accounting in the Context of the Implementation of the Regulation of the European Parliament and of the EU Council 2016/679 of 27 April 2016," Financial Sciences. Nauki o Finansach, Sciendo, vol. 24(3), pages 59-71, September.
• Czajor Przemysław & Druszcz Piotr & Hendryk Michał, 2019. "Usefulness of Comprehensive Income Statement – Preliminary Study on the Example of Companies from the Wig30 Index," Financial Sciences. Nauki o Finansach, Sciendo, vol. 24(4), pages 10-26, December.
• Czerny Małgorzata & Firkowska-Jakobsze Zuzanna & Hońko Stanisław, 2019. "A Comparability of Information in the Financial Statements of Gaming Companies," Financial Sciences. Nauki o Finansach, Sciendo, vol. 24(4), pages 27-44, December.
• Prewysz-Kwinto Piotr, 2019. "Sector Diversification of Statements of Comprehensive Income Illustrated with the Example of Entities Listed on the Warsaw Stock Exchange," Folia Oeconomica Stetinensia, Sciendo, vol. 19(2), pages 134-148, December.
• Voss Grażyna, 2019. "Information and Strategic Aspects of Financial Statements in the Assessment of their Users," Folia Oeconomica Stetinensia, Sciendo, vol. 19(2), pages 176-187, December.
• Tarzibashi Omar Fikrat Fateh & Ozyapici Hasan, 2019. "The Impact of the Magnitude of Overhead Costs on the Difference Between ABC and TDABC Systems," Foundations of Management, Sciendo, vol. 11(1), pages 81-92, January.
• Korneta Piotr, 2019. "Determinants of sales profitability for Polish agricultural distributors," International Journal of Management and Economics, Warsaw School of Economics, Collegium of World Economy, vol. 55(1), pages 40-51, March.
• Franczak Iwona, 2019. "The relations between the quality of financial statements and corporate governance," International Journal of Management and Economics, Warsaw School of Economics, Collegium of World Economy, vol. 55(2), pages 118-126, June.
• Chalastra Michał & Kozubíková Zuzana & Kotapski Roman & Kozubík Aleš, 2019. "Human Capital from the Viewpoint of Creating Company Value. Challenges for Financial Controllers," Management Sciences. Nauki o Zarządzaniu, Sciendo, vol. 24(3), pages 3-9, September.
• Horvat Tatjana & Mojzer Jožica, 2019. "Influence of Company Size on Accounting Information for Decision-Making of Management," Naše gospodarstvo/Our economy, Sciendo, vol. 65(2), pages 11-20, June.
• State Violeta & Tănase Loredana Cristina & Petre Raluca-Georgiana, 2019. "Study Regarding the Respect of Professional Ethics and Deontology in the Promotion of Accounting Services in Romania," Valahian Journal of Economic Studies, Sciendo, vol. 10(1), pages 89-98, July.
• Beata Zyznarska-Dworczak Ivana Mamić Sačer, 2019. "Accounting Systems in Poland and Croatia - comparative study," Zagreb International Review of Economics and Business, Faculty of Economics and Business, University of Zagreb, vol. 22(1), pages 55-72, May.
• Huber, Hans-Peter & Maiterth, Ralf, 2019. "Steuerbelastung deutscher Kapitalgesellschaften von lediglich 20 % - Fakt oder Fake News?," arqus Discussion Papers in Quantitative Tax Research 246, arqus - Arbeitskreis Quantitative Steuerlehre.
• Gawehn, Vanessa, 2019. "Banks and corporate income taxation: A review," arqus Discussion Papers in Quantitative Tax Research 247, arqus - Arbeitskreis Quantitative Steuerlehre.
• Gulin, Danimir & Hladika, Mirjana & Valenta, Ivana, 2019. "Digitalization and the Challenges for the Accounting Profession," Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference (2019), Rovinj, Croatia, in: Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference, Rovinj, Croatia, 12-14 September 2019, pages 502-511, IRENET - Society for Advancing Innovation and Research in Economy, Zagreb.
• Fix, Blair & Nitzan, Jonathan & Bichler, Shimshon, 2019. "Real GDP: The Flawed Metric at the Heart of Macroeconomics," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, pages 51-59.
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• Glenk, Gunther, 2019. "Shared Capacity and Levelized Cost with Application to Power-to-Gas Technology," VfS Annual Conference 2019 (Leipzig): 30 Years after the Fall of the Berlin Wall - Democracy and Market Economy 203508, Verein für Socialpolitik / German Economic Association.
• Anna Mikos & Witold Zych, 2019. "Settlements with employees due to remunerations in the company's accounting system," Zeszyty Naukowe Małopolskiej Wyższej Szkoły Ekonomicznej w Tarnowie / The Malopolska School of Economics in Tarnow Research Papers Collection, Malopolska School of Economics in Tarnow, vol. 44(4), pages 143-162, December.
• Yaroslav D. Krupka & Volodymyr V. Muravskyi, 2019. "Outsourcing and communication technologies in the sphere of enterprises accounting-information support," Zeszyty Naukowe Małopolskiej Wyższej Szkoły Ekonomicznej w Tarnowie / The Malopolska School of Economics in Tarnow Research Papers Collection, Malopolska School of Economics in Tarnow, vol. 44(4), pages 95-104, December.
• 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.
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• Kewei Hou & Haitao Mo & Chen Xue & Lu Zhang, 2019. "Security Analysis: An Investment Perspective," NBER Working Papers 26060, National Bureau of Economic Research, Inc.
• Hans B. Christensen & Luzi Hail & Christian Leuz, 2021. "Mandatory CSR and sustainability reporting: economic analysis and literature review," Review of Accounting Studies, Springer, vol. 26(3), pages 1176-1248, September.
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• Ahmad Adel Jamil Abdallah & Musab Shareef Salameh, 2019. "Auditng Uncertainty Of The Accounting Estimates In Fair Value Accordance With The Procedures Of The International Standards On Auditng No.540 Filed Study On The Audit Offices Operating In Jordan," Economics and Management, Faculty of Economics, SOUTH-WEST UNIVERSITY "NEOFIT RILSKI", BLAGOEVGRAD, vol. 16(1), pages 42-52.
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• Kameliya Savova, 2019. "Budget Payments – a Subject of Cybersecurity," Ikonomiceski i Sotsialni Alternativi, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 53-59, March.
• Kameliya Savova, 2019. "Prof. Dimitar Dobrev – on the Basic Accounting Principles," Ikonomiceski i Sotsialni Alternativi, University of National and World Economy, Sofia, Bulgaria, issue 3, pages 108-116, September.
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• Lilyana Kamburov?, 2019. "The Concept of Control in Composition of Consolidated Financial Statements – Past and Present," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 2, pages 291-300, July.
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• Daniela Pordea & Dorel Mates, 2019. "DETERMINANTS OF ACCOUNTING CREATIVITY: EMPIRICAL ANALYSIS ON ROMANIAN SMEs IN CONSTRUCTION INDUSTRY," Oradea Journal of Business and Economics, University of Oradea, Faculty of Economics, vol. 4(Special), pages 7-18, May.
• Maria-Madalina Bogeanu-Popa, 2019. "Will Romania’S Strategy Of Development Affect The Integration Of The Sustainable Development In The Accounting Of Romanian Entities?," Oradea Journal of Business and Economics, University of Oradea, Faculty of Economics, vol. 4(Special), pages 80-89, May.
• Claudia-Cătălina Ciocan, 2019. "Analysis of the Relation between Conservatism and the Amount of Dividends Payable to Shareholders. The Case of Romanian Listed Companies," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 570-579, August.
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• Cosmina Adela Stanila, 2019. "The Impact of Corporate Governance on Company’s Performance through Non-financial Indicators," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 660-666, August.
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• Ioana Cristina Circa (Buzduga), 2019. "Aspects Relating to the Perspective and Management Strategies of the Balanced Scorecard Method," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 676-680, December.
• Ioana Cristina Circa (Buzduga), 2019. "The Perspective of the Salary Changes Occurring Between 2018 and 2019 and the Impact They Have on the Entities," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 681-685, December.
• Roxana Florina Glăvan & Petru Åžtefea, 2019. "Informational Limits of Financial Situations," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 735-739, December.
• Cristina-Valeria Laslo, 2019. "Study Regarding the Obligation of Financial Accounting Reports Regarding the Merging of the Fiscal Statements of the Economic Agents," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 779-782, December.
• Cristina-Valeria Laslo, 2019. "Aspects of Some Changes Regarding the Application of IFRS 16," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 783-788, December.
• Roxana Aurelia MârÈ› & Carmen Vâlcu & Mihaela Dumitriu, 2019. "An Analysis of the Determinations of Tax Evasion from the Financial - Accounting Perspective," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 789-797, December.
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• Mitică Pepi, 2019. "Operational Risk Management in a Financial Institution," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 840-849, December.
• Cosmina Adela Stănilă, 2019. "The Corporate Governance Code of the Bucharest Stock Exchange: Comply or Explain," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 895-902, December.
• Cosmina Adela Stănilă, 2019. "The Financial Performance Impacted by Corporate Governance," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 903-907, December.
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• Romero-Rojas, Julián David & Ortiz-Triana, Viviana Karolina & Caicedo-Rolón, Álvaro Junior, 2019. "La Teoría de Restricciones y la Optimización como Herramientas Gerenciales para la Programación de la Producción. Una Aplicación en la Industria de Muebles|| Theory of Constraints and Optimization as ," Revista de Métodos Cuantitativos para la Economía y la Empresa = Journal of Quantitative Methods for Economics and Business Administration, Universidad Pablo de Olavide, Department of Quantitative Methods for Economics and Business Administration, vol. 27(1), pages 74-90, June.
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• Aristei, David & Gallo, Manuela, 2019. "Loan loss provisioning by Italian banks: Managerial discretion, relationship banking, functional distance and bank risk," International Review of Economics & Finance, Elsevier, vol. 60(C), pages 238-256.
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• Dmitry B. Krylov, 2019. "The Use of Paradigm Concepts in Russian Accounting Science," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 127006, Russia, issue 1, pages 101-109, February.
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• Tatyana G. Arbatskaya, 2019. "Problems in Accounting of Bad Debts Reserve of Public Sector Organizations," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 127006, Russia, issue 3, pages 91-105, June.
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• Silvy Christina, 2019. "Do Financial Ratios and Financial Characteristics Affect Corporate Social Responsibility Disclosure?," GATR Journals afr182, Global Academy of Training and Research (GATR) Enterprise.
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• Hanif Hanif, 2019. "The Construction of Entrepreneurial Accounting: Evidence from Indonesia," GATR Journals gjbssr535, Global Academy of Training and Research (GATR) Enterprise.
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• Carmen Mihaela Scorte & Larisa Loredana Dragolea, 2019. "Performance in the View of the Managers Working in the Hotel Industry - An Empirical Study Made on Entities from Romania," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 5(4), pages 171-178, December.
• Oana Raluca Ivan, 2019. "Compliance or Not with the New Corporate Governance Code. A Survey at Bucharest Stock Exchange," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 5(4), pages 186-195, December.
• Kazunori Miwa & Satoshi Taguchi & Tatsushi Yamamoto, 2019. "The Escalation of Lies: An Experimental Study of the Repeated Deception Game," Discussion Paper Series DP2019-08, Research Institute for Economics & Business Administration, Kobe University.
• Saori Nara & Mikiharu Noma, 2019. "The Effect of Bank Loan Dependence on Management and Analyst Forecasts," The Japanese Accounting Review, Research Institute for Economics & Business Administration, Kobe University, vol. 9, pages 1-29, December.
• Konrad Grabiński & Piotr Wójtowicz, 2019. "Earnings quality, earnings management and religiosity: A literature review," International Entrepreneurship Review, Centre for Strategic and International Entrepreneurship at the Cracow University of Economics., vol. 5(4), pages 41-57.
• Masaki KUSANO & Yoshihiro SAKUMA, 2019. "Recognition versus Disclosure and Audit Fees and Costs:Evidence from Pension Accounting in Japan," Discussion papers e-19-007, Graduate School of Economics , Kyoto University.
• Felix Krauß, 2019. "Regulatory Capital Management: Fair Value Measurement and Regulatory Capital Ratios," Credit and Capital Markets, Credit and Capital Markets, vol. 52(3), pages 375-421.
• Hugo R. Arreghini, 2019. "La discusión sobre la teoría contable: reflexiones sobre la disciplina contable en el campo económico y sobre la economía en lo social," Proyecciones, IIEC, Univeridad Nacional de La Plata., Instituto de Investigaciones y Estudios Contables, Facultad de Ciencias Económicas, Universidad Nacional de La Plata, issue 13, pages 61-72, January-D.
• Somer Garrido Díaz, 2019. "Componentes para analizar los resultados de una contabilidad ambiental," Proyecciones, IIEC, Univeridad Nacional de La Plata., Instituto de Investigaciones y Estudios Contables, Facultad de Ciencias Económicas, Universidad Nacional de La Plata, issue 13, pages 73-101, January-D.
• Deresse Mersha Lakew & Mohammed Getahun Musa, 2019. "Assessment of Undergraduate Accounting and Finance Education in Ethiopia," International Journal of Business and Social Research, LAR Center Press, vol. 9(3), pages 21-37, March.
• Ramón-Dangla, Remedios & Bares-López, Lydia & Bañón-Calatrava, Cristina, 2019. "PROPIEDAD INDUSTRIAL Y RESULTADOS EMPRESARIALES EN LAS AUTORIDADES PORTUARIAS ESPAÑOLAS DEL SIGLO XXI/Industrial property and business results in the Spanish port authorities of the 21st century," Estudios de Economia Aplicada, Estudios de Economia Aplicada, vol. 37, pages 210-224, Enero.
• Safarzadeh Bandari , Mohammad Hosein & Jafarimanesh , Ibrahim, 2019. "Examination of Loan Loss provision Model of Iranian Banks from Managerial Discretion Perspective," Journal of Money and Economy, Monetary and Banking Research Institute, Central Bank of the Islamic Republic of Iran, vol. 14(2), pages 255-276, April.
• Wesen Legessa Tekatel & Beyene Yosef Nurebo, 2019. "Comparing Financial Performance of State Owned Commercial Bank with Privately Owned Commercial Banks in Ethiopia," European Journal of Business Science and Technology, Mendel University in Brno, Faculty of Business and Economics, vol. 5(2), pages 200-217.
• Samuel Jebaraj Benjamin, 2019. "The Effect of Financial Constraints on Audit Fees," Capital Markets Review, Malaysian Finance Association, vol. 27(2), pages 59-87.
• Vasiliki Athanasakou & George Athanassakos, 2019. "Earnings Quality and Book-to-Market in the Cross Section of Expected Returns," Multinational Finance Journal, Multinational Finance Journal, vol. 23(3-4), pages 169-210, September.
• Giampaolo Arachi & Valeria Bucci, 2019. "The Role of Taxes in Earnings Management: Evidence from Writedowns of Long-term Equity Investments," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 75(3), pages 229-265.
• Deresse Mersha Lakew & Mohammed Getahun Musa, 2019. "Assessment of Undergraduate Accounting and Finance Education in Ethiopia," International Journal of Business and Social Research, MIR Center for Socio-Economic Research, vol. 9(3), pages 21-37, March.
• Attila Háda, 2019. "Banking Supervisors Tracing the Transition to IFRS 9," Financial and Economic Review, Magyar Nemzeti Bank (Central Bank of Hungary), vol. 18(4), pages 77-111.
• Aura Cristina Quintero Cardona, 2019. "Teoría, práctica y praxis en contabilidad: una aproximación desde el materialismo dialéctico Patterns in Neighboring Areas: Colombia," Lúmina. Revista iberoamericana de Contabilidad, Administración y Economía, Facultad de Ciencias Contables, Económicas y Administrativas, Universidad de Manizales., vol. 0(1), pages 102-120, Diciembre.
• Edisson Stiven Castro Escobar & Francisco Cano Franco & Catalina Henao Carrillo & Cristina Quintero Escobar & Diego Oviedo Medina & María Alejandra González Ocampo & Ramiro Anzola León & María Úrsula , 2019. "Estructura de las ventas informales por parte de los vendedores del espacio público del centro histórico de la ciudad de Manizales en el año 2017 Patterns in Neighboring Areas: Colombia," Lúmina. Revista iberoamericana de Contabilidad, Administración y Economía, Facultad de Ciencias Contables, Económicas y Administrativas, Universidad de Manizales., vol. 0(1), pages 122-155, Diciembre.
• Alejandro Echeverri Rubio & Jaime Andrés Vieira Salazar, 2019. "Tendencias en la investigación sobre Gobernanza de Socio-ecosistemas: caminos para nuevas investigaciones Patterns in Neighboring Areas: Colombia," Lúmina. Revista iberoamericana de Contabilidad, Administración y Economía, Facultad de Ciencias Contables, Económicas y Administrativas, Universidad de Manizales., vol. 0(1), pages 76-100, Diciembre.
• Javier Francisco Rueda Galvis & Mónica Rueda Galvis, 2019. "Definición, importancia y análisis de la empresa familiar Patterns in Neighboring Areas: Colombia," Lúmina. Revista iberoamericana de Contabilidad, Administración y Economía, Facultad de Ciencias Contables, Económicas y Administrativas, Universidad de Manizales., vol. 0(1), pages 8-28, Diciembre.

2018

• Asma Salman & Muthanna G. Abdul Razzaq (ed.), 2018. "Accounting from a Cross-Cultural Perspective," Books, IntechOpen, number 5319.
• Vertika Agarwal & Dr. V.K. Agarwal, 2018. "Green Accounting : A Desire, Desideratum and Demand of Todays' Current Scenario," Journal of Commerce and Trade, Society for Advanced Management Studies, vol. 13(1), pages 128-135, April.
• Medhat N. El Guindy & Mohamed A. K. Basuony, 2018. "Audit Firm Tenure And Earnings Management: The Impact Of Changing Accounting Standards In UK Firms," Journal of Developing Areas, Tennessee State University, College of Business, vol. 52(4), pages 167-181, October-D.
• Loay Jarbou & Jamal Abu-Serdaneh & Muhannad Atmeh, 2018. "Ownership Structure And Conservatism's Impact On Jordanian Bank's Financial Performance," Journal of Developing Areas, Tennessee State University, College of Business, vol. 52(4), pages 183-197, October-D.
• Ching-Yu Chen & Jwu-Rong Lin & Chun-Ju Liu, 2018. "The Impact of Operational Digitalization and Intangible Asset Investment on Technical Efficiency and Financial Performance of Taiwa's Social Work Industry," Journal of Economics and Management, College of Business, Feng Chia University, Taiwan, vol. 14(2), pages 147-171, August.
• Halis KALMIÅž, 2018. "Necessity Of New Methods In Accounting Teaching And Application Of Personalized Flexible Teaching Models And Biga Iibf Sample," JOURNAL OF LIFE ECONOMICS, Holistence Publications, vol. 5(2), pages 45-54, April.
• Ersilia CATRINA, 2018. "Insurance, A Guaranteed Risk Or A Risk Assumed?," Junior Scientific Researcher, SC Research Publishing SRL, vol. 4(1), pages 121-133, May.
• Marin MIREA, 2018. "Adapting Public Services To Citizen Requirements: Trend Or Need?," Junior Scientific Researcher, SC Research Publishing SRL, vol. 4(1), pages 134-146, May.
• Alex Young, 2018. "How does competition affect real earnings management to meet or beat targets? Evidence from import tariff reductions," Annals of Finance, Springer, vol. 14(3), pages 331-342, August.
• Stergios Leventis & Emmanouil Dedoulis & Omneya Abdelsalam, 2018. "The Impact of Religiosity on Audit Pricing," Journal of Business Ethics, Springer, vol. 148(1), pages 53-78, March.
• Maria Baldini & Lorenzo Dal Maso & Giovanni Liberatore & Francesco Mazzi & Simone Terzani, 2018. "Role of Country- and Firm-Level Determinants in Environmental, Social, and Governance Disclosure," Journal of Business Ethics, Springer, vol. 150(1), pages 79-98, June.
• Anastasia Axjonow & Jürgen Ernstberger & Christiane Pott, 2018. "The Impact of Corporate Social Responsibility Disclosure on Corporate Reputation: A Non-professional Stakeholder Perspective," Journal of Business Ethics, Springer, vol. 151(2), pages 429-450, August.
• Xue Wang & Feng Cao & Kangtao Ye, 2018. "Mandatory Corporate Social Responsibility (CSR) Reporting and Financial Reporting Quality: Evidence from a Quasi-Natural Experiment," Journal of Business Ethics, Springer, vol. 152(1), pages 253-274, September.
• Denton Collins & Gary Fleischman & Stacey Kaden & Juan Manuel Sanchez, 2018. "How Powerful CFOs Camouflage and Exploit Equity-Based Incentive Compensation," Journal of Business Ethics, Springer, vol. 153(2), pages 591-613, December.
• Imen Derouiche & Majdi Hassan & Sarra Amdouni, 2018. "Ownership structure and investment-cash flow sensitivity," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 22(1), pages 31-54, March.
• Xiaoying Deng & Seow Eng Ong, 2018. "Real Earnings Management, Liquidity Risk and REITs SEO Dynamics," The Journal of Real Estate Finance and Economics, Springer, vol. 56(3), pages 410-442, April.
• Lauren A. Cooper & Jimmy F. Downes & Ramesh P. Rao, 2018. "Short term real earnings management prior to stock repurchases," Review of Quantitative Finance and Accounting, Springer, vol. 50(1), pages 95-128, January.
• Chunlai Ye & Lin-Hui Yu, 2018. "The effect of restatements on trading volume reactions to earnings announcements," Review of Quantitative Finance and Accounting, Springer, vol. 50(1), pages 129-180, January.
• Yi-hsun Lai & Wen-chang Lin & Liang-wei Kuo, 2018. "Forestalling capital regulation or masking financial weakness? Evidence from loss reserve management in the property–liability insurance industry," Review of Quantitative Finance and Accounting, Springer, vol. 50(2), pages 481-518, February.
• Iris Bergmann & Wolfgang Schultze, 2018. "Accounting based valuation: a simultaneous equations model for forecasting earnings to proxy for ‘other information’," Review of Quantitative Finance and Accounting, Springer, vol. 50(4), pages 1057-1091, May.
• Yasean A. Tahat & Ahmed H. Ahmed & Mohammad M. Alhadab, 2018. "The impact of intangibles on firms’ financial and market performance: UK evidence," Review of Quantitative Finance and Accounting, Springer, vol. 50(4), pages 1147-1168, May.
• Wei-Chuan Kao, 2018. "Innovation quality of firms with the research and development tax credit," Review of Quantitative Finance and Accounting, Springer, vol. 51(1), pages 43-78, July.
• Dennis Frestad, 2018. "Managing earnings risk under SFAS 133/IAS 39: the case of cash flow hedges," Review of Quantitative Finance and Accounting, Springer, vol. 51(1), pages 159-197, July.
• Bin Wang & Wonseok Choi & Ibrahim Siraj, 2018. "Local investor attention and post-earnings announcement drift," Review of Quantitative Finance and Accounting, Springer, vol. 51(1), pages 219-252, July.
• Avishek Bhandari & Babak Mammadov & Maya Thevenot, 2018. "The impact of executive inside debt on sell-side financial analyst forecast characteristics," Review of Quantitative Finance and Accounting, Springer, vol. 51(2), pages 283-315, August.
• Tanja Lorenz & Carsten Homburg, 2018. "Determinants of analysts’ revenue forecast accuracy," Review of Quantitative Finance and Accounting, Springer, vol. 51(2), pages 389-431, August.
• Denise A. Jones, 2018. "Using real options theory to explain patterns in the valuation of research and development expenditures," Review of Quantitative Finance and Accounting, Springer, vol. 51(3), pages 575-593, October.
• Gerald J. Lobo & Yuan Xie & Joseph H. Zhang, 2018. "Innovation, financial reporting quality, and audit quality," Review of Quantitative Finance and Accounting, Springer, vol. 51(3), pages 719-749, October.
• Sanaz Aghazadeh & Lili Sun & Qian Wang & Rong Yang, 2018. "Investors’ perception of CEO overconfidence: evidence from the cost of equity capital," Review of Quantitative Finance and Accounting, Springer, vol. 51(4), pages 1129-1150, November.
• Alin Eliodor Tanase & Traian Ovidiu Calota & Florin Razvan Oncioiu, 2018. "The Impact of IFRS 16 on the Companies’ Key Performance Indicators: Limits, Advantages and Drawbacks," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 4(1), pages 54-59, March.
• Victor Munteanu & Mariana Burlacu & Camelia Nedea, 2018. "Aspects Regarding the Applied Treasury Analysis of the Economic Entities," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 4(2), pages 12-19, June.
• Ugochukwu J. Nwoye & Emma I. Okoye, 2018. "Integrity Trend Assessment of Pre and Post IFRS financial disclosures in Nigeria," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 4(3), pages 177-186, September.
• Emma I. Okoye & Ugochukwu J. Nwoye, 2018. "IFRS Compliance Appraisal: Evidence from Nigeria and Ghana," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 4(4), pages 19-27, December.
• Anibal Washington Altamirano Salazar, 2018. "La Contabilidad Creativa en el Gobierno Corporativo de las Empresas," Revista Ciencias Administrativas (CADM), IIA, Universidad Nacional de La Plata, Instituto de Investigaciones Administrativas, Facultad de Ciencias Económicas, Universidad Nacional de La Plata, issue 12, pages 65-72, July-Dece.
• Morales-Díaz, José, 2018. "La última reforma de las NIIF y sus efectos en los estados financieros/The Last IFRS Reform and its Effect on Financial Statements," Estudios de Economia Aplicada, Estudios de Economia Aplicada, vol. 36, pages 349-378, Mayo.
• Zamora-Ramírez, Constancio & Morales-Díaz, José, 2018. "Effects of IFRS 16 on Key Financial Ratios of Spanish Companies/Los efectos de la IFRS 16 en ratios financieros clave de empresas españolas," Estudios de Economia Aplicada, Estudios de Economia Aplicada, vol. 36, pages 385-406, Mayo.
• Molina Sánchez, Horacio & Bautista Mesa, Rafael, 2018. "La participación en el /Participation in the IASB Due Process," Estudios de Economia Aplicada, Estudios de Economia Aplicada, vol. 36, pages 429-458, Mayo.
• Delgado-Vaquero, David & Morales-Díaz, José, 2018. "Estimating a Credit Rating for Accounting Purposes: A Quantitative Approach/Estimación del Rating Crediticio para Contabilidad: Un enfoque cuantitativo," Estudios de Economia Aplicada, Estudios de Economia Aplicada, vol. 36, pages 459-488, Mayo.
• Zamora-Ramírez, Constancio & Morales-Díaz, José, 2018. "The Use of Fair Value Measurement in Financial Reporting: A Literature Review/La Utilización del Valor Razonable en la Contabilidad: Revisión de la Literatura," Estudios de Economia Aplicada, Estudios de Economia Aplicada, vol. 36, pages 489-514, Mayo.
• Herranz Martín, Felipe M. & García Osma, Beatriz, 2018. "Does IFRS 9 Consider Financial Statement Users? Preferences with Respect to IFRS 13 Fair Value Hierarchy? A Suggestion to Refine the Definition of OCI/¿Considera la NIIF 9 las preferencias de los usua," Estudios de Economia Aplicada, Estudios de Economia Aplicada, vol. 36, pages 515-536, Mayo.
• Marcella LORENZINI, 2018. "Expenditures and Food Consumption of a Patrician Family in Nineteenth-Century Trentino: the Bossi Fedrigotti," Departmental Working Papers 2018-11, Department of Economics, Management and Quantitative Methods at Università degli Studi di Milano.
• Spasić Dejan, 2018. "Do Serbian Companies Provide Relevant Disclosures About Goodwill?," Economic Themes, Sciendo, vol. 56(1), pages 127-138, April.
• Prewysz-Kwinto Piotr, 2018. "The Impact of Accounting and Tax Law Concerning Borrowing Costs on the Assessment of the Financial Leverage Effect," Financial Sciences. Nauki o Finansach, Sciendo, vol. 23(2), pages 47-59, June.
• Świetla Katarzyna, 2018. "The Educational Role of the Accountants Association in Poland (AAP) After the Deregulating of the Profession," Financial Sciences. Nauki o Finansach, Sciendo, vol. 23(2), pages 75-89, June.
• Kabalski Przemysław & Zarzycka Ewelina, 2018. "The Convergence of Financial and Management Accounting in Poland," Financial Sciences. Nauki o Finansach, Sciendo, vol. 23(2), pages 9-19, June.
• Warzocha Grzegorz, 2018. "Annual Financial Statements, the Importance of Other Comprehensive Income," Financial Sciences. Nauki o Finansach, Sciendo, vol. 23(2), pages 90-101, June.
• Macuda Małgorzata, 2018. "Diagnosis-Related Group Prospective Payment System in Poland – Costs Versus Tariffs: The Case of Inguinal Hernia," Financial Sciences. Nauki o Finansach, Sciendo, vol. 23(3), pages 102-110, September.
• Dobroszek Justyna, 2018. "The Measurement of Costs and Results in Supply Chain Management: The Case of Poland," Financial Sciences. Nauki o Finansach, Sciendo, vol. 23(3), pages 34-45, September.
• Dobroszek Justyna & Zarzycka Ewelina & Almasan Alina & Circa Cristina, 2018. "A Comperative Study on Managers’ Assessment of the Selected Properties of Internal Reports," Financial Sciences. Nauki o Finansach, Sciendo, vol. 23(3), pages 46-60, September.
• Hońko Stanisław, 2018. "Do Polish Accountants Enjoy their Job? Results of a Nationwide Survey “Accountants’ Self-Portrait”," Financial Sciences. Nauki o Finansach, Sciendo, vol. 23(3), pages 61-72, September.
• Piechocka-Kałużna Agnieszka, 2018. "The Evolution of the Importance of the True and Fair View (TFV) Principle. The Case of Poland," Financial Sciences. Nauki o Finansach, Sciendo, vol. 23(4), pages 89-101, December.
• Wany Eva & Yuliarini Sarah & Karjati Pratiwi Dwi, 2018. "Determinant of love of money and organization ethics environment implication to earnings management behavioural perceives," HOLISTICA – Journal of Business and Public Administration, Sciendo, vol. 9(3), pages 27-32, December.
• Kusuma Hadri & Bachtiar Ahmad Dhiyaullatief, 2018. "Working Capital Management and Corporate Performance: Evidence from Indonesia," Journal of Management and Business Administration. Central Europe, Sciendo, vol. 26(2), pages 76-88, June.
• Ivan Oana Raluca, 2018. "Integrated Reporting in the Context of Corporate Governance. Case study on the Adoption of Integrated Reporting of Romanian Companies listed on BSE," Valahian Journal of Economic Studies, Sciendo, vol. 9(2), pages 127-138, November.
• Stoica Raluca & Stefan Veronica, 2018. "The Role of Computerized Solutions in Consolidating Financial Results from the European and Anglo-Saxon Accounting Systems," Valahian Journal of Economic Studies, Sciendo, vol. 9(2), pages 83-94, November.
• Kenichi Suzuki & Bruce Gurd (ed.), 2018. "Fixed Revenue Accounting:A New Management Accounting Framework," World Scientific Books, World Scientific Publishing Co. Pte. Ltd., number 10910, March.
• Kenichi Suzuki & Misa Kikyo & Maiko Kodama & Hitomi Toyosaki & Yu Hiasa & Kohsuke Matsuoka, 2018. "Profitability of Fixed Customers: A Case of a Japanese Department Store," World Scientific Book Chapters, in: Kenichi Suzuki & Bruce Gurd (ed.), FIXED REVENUE ACCOUNTING A New Management Accounting Framework, chapter 1, pages 3-18, World Scientific Publishing Co. Pte. Ltd..
• Shuhei Kawata & John Hatzinikolakis & Takeshi Saito & Kaori Yamawaki, 2018. "Redesign and Management of Marketing Strategies Using FRA Profitability Analysis: A Case of a Mail-Order Company under Turnaround Process," World Scientific Book Chapters, in: Kenichi Suzuki & Bruce Gurd (ed.), FIXED REVENUE ACCOUNTING A New Management Accounting Framework, chapter 2, pages 19-33, World Scientific Publishing Co. Pte. Ltd..
• Kayo Mitani & John Hatzinikolakis, 2018. "Identifying the Determinant Factors Satisfying Each Customer Segment: Case of a Japanese Hotel Chain," World Scientific Book Chapters, in: Kenichi Suzuki & Bruce Gurd (ed.), FIXED REVENUE ACCOUNTING A New Management Accounting Framework, chapter 3, pages 35-50, World Scientific Publishing Co. Pte. Ltd..
• Ayuko Komura & Kenichi Suzuki, 2018. "Measuring and Managing Customer Profit Stability: A Japanese Hotel Chain Case Study," World Scientific Book Chapters, in: Kenichi Suzuki & Bruce Gurd (ed.), FIXED REVENUE ACCOUNTING A New Management Accounting Framework, chapter 4, pages 53-65, World Scientific Publishing Co. Pte. Ltd..
• Kohsuke Matsuoka, 2018. "Variance Analysis in Fixed Revenue Accounting," World Scientific Book Chapters, in: Kenichi Suzuki & Bruce Gurd (ed.), FIXED REVENUE ACCOUNTING A New Management Accounting Framework, chapter 5, pages 69-84, World Scientific Publishing Co. Pte. Ltd..
• Kohsuke Matsuoka, 2018. "Bathtub Model Variance Analysis at a Japanese Hotel Chain," World Scientific Book Chapters, in: Kenichi Suzuki & Bruce Gurd (ed.), FIXED REVENUE ACCOUNTING A New Management Accounting Framework, chapter 6, pages 85-98, World Scientific Publishing Co. Pte. Ltd..
• Masahiro Hosoda & Yoshitaka Myochin & Daisuke Tomita, 2018. "Promoting and Hindering Factors in the Introduction of Fixed Revenue Accounting: A Case Study in a B2B Company Based on Management Accounting Change," World Scientific Book Chapters, in: Kenichi Suzuki & Bruce Gurd (ed.), FIXED REVENUE ACCOUNTING A New Management Accounting Framework, chapter 7, pages 99-113, World Scientific Publishing Co. Pte. Ltd..
• Kazuyoshi Morimoto, 2018. "Goal Congruence between Top Management and Divisional Managers," World Scientific Book Chapters, in: Kenichi Suzuki & Bruce Gurd (ed.), FIXED REVENUE ACCOUNTING A New Management Accounting Framework, chapter 8, pages 117-131, World Scientific Publishing Co. Pte. Ltd..
• Masanobu Nakamura, 2018. "Budgeting and Vertical/Horizontal Interaction in New Product Development — A Case Study in Car Navigation System Development," World Scientific Book Chapters, in: Kenichi Suzuki & Bruce Gurd (ed.), FIXED REVENUE ACCOUNTING A New Management Accounting Framework, chapter 9, pages 133-149, World Scientific Publishing Co. Pte. Ltd..
• Hitomi Toyosaki & Misa Kikyo & Yuki Iwabuchi & Maiko Kodama & Yu Hiasa & Ayuko Komura, 2018. "Empirical Study of Mechanism of Budgetary Control and Hoshin Kanri to Stimulate Autonomous Behavior Based on Theory of Ba," World Scientific Book Chapters, in: Kenichi Suzuki & Bruce Gurd (ed.), FIXED REVENUE ACCOUNTING A New Management Accounting Framework, chapter 10, pages 151-170, World Scientific Publishing Co. Pte. Ltd..
• Nikolina Deèman Ana Rep, 2018. "Do Croatian Companies Recognize Benefits of Integrated Reporting?," Zagreb International Review of Economics and Business, Faculty of Economics and Business, University of Zagreb, vol. 21(SCI), pages 31-42, December.
• Dobbins, Laura & Eichfelder, Sebastian & Hechtner, Frank & Hundsdoerfer, Jochen, 2018. "Intertemporal income shifting around a large tax cut: The case of depreciations," arqus Discussion Papers in Quantitative Tax Research 229, arqus - Arbeitskreis Quantitative Steuerlehre.
• Eichfelder, Sebastian & Schneider, Kerstin, 2018. "How do tax incentives affect business investment? Evidence from German bonus depreciation," arqus Discussion Papers in Quantitative Tax Research 231, arqus - Arbeitskreis Quantitative Steuerlehre.
• Osswald, Benjamin, 2018. "Corporate tax planning and firms' information environment," arqus Discussion Papers in Quantitative Tax Research 236, arqus - Arbeitskreis Quantitative Steuerlehre.
• Gebhardt, Günther & Novotny-Farkas, Zoltán, 2018. "Comparability and predictive ability of loan loss allowances: The role of accounting regulation versus bank supervision," CFS Working Paper Series 591, Center for Financial Studies (CFS).
• João Granja & Christian Leuz, 2017. "The Death of a Regulator: Strict Supervision, Bank Lending, and Business Activity," NBER Working Papers 24168, National Bureau of Economic Research, Inc.
  • Leuz, Christian & Granja, João, 2018. "The death of a regulator: Strict supervision, bank lending and business activity," CFS Working Paper Series 610, Center for Financial Studies (CFS).
  • Granja, João & Leuz, Christian, 2020. "The Death of a Regulator: Strict Supervision, Bank Lending and Business Activity," LawFin Working Paper Series 4, Goethe University, Center for Advanced Studies on the Foundations of Law and Finance (LawFin).
• Roška, Vlasta & Sesar, Vesna & Martinčević, Ivana, 2018. "Accounting Business Knowledge for Successful Employment," Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference (2018), Split, Croatia, in: Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference, Split, Croatia, 6-8 September 2018, pages 17-24, IRENET - Society for Advancing Innovation and Research in Economy, Zagreb.
• Martinho, Vítor João Pereira Domingues, 2018. "Financial realities for farms in the European Union: Relationships between farming and governmental interactions within the Triple Helix concept," EconStor Preprints 173284, ZBW - Leibniz Information Centre for Economics.
• Andrzej Kuciński & Magdalena Byczkowska, 2018. "Assessment of financial liquidity of enterprises based on the analysis of cash flow statement," Zeszyty Naukowe Małopolskiej Wyższej Szkoły Ekonomicznej w Tarnowie / The Malopolska School of Economics in Tarnow Research Papers Collection, Malopolska School of Economics in Tarnow, vol. 38(2), pages 85-100, June.
• Biondi Yuri, 2018. "Banking, Money and Credit: A Systemic Perspective," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 8(2), pages 1-26, July.
• Camelia ISTRATE & Catalin-Fulger ISTRATE, 2018. "The Role And The Necessity Of Financial Audit For Accounting Users," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 3(2), pages 102-106.
• Cristina Aurora BUNEA-BONTA?, 2018. "Accounting For Discounts Under Ifrs 15 Revenue From Contracts With Customers," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 3(2), pages 73-79.
• Marian ZAROSCHI, 2018. "Approval Of Financial Accountancy In Correlation With Financial Audit," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 3(3), pages 80-89.
• Rebeca Ioana BOSTAN & Cristina Mihaela TOMA, 2018. "The Impact Of Constrained Theory On Entreprise Performance," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 3(4), pages 185-189.
• Oana Alina Bogdan & Dorel Mates, 2018. "Fiscal And Accounting Aspects Related To Vat System In Romania," Management Strategies Journal, Constantin Brancoveanu University, vol. 42(4), pages 151-156.
• Ciocan, Claudia Catalina, 2018. "Creative Accounting And Fraud: A Comparative Approach," Management Strategies Journal, Constantin Brancoveanu University, vol. 42(4), pages 157-163.
• Moise Domil & Oana Alina Bogdan, 2018. "Accounting For Subsidies Within Entities In Romania," Management Strategies Journal, Constantin Brancoveanu University, vol. 42(4), pages 224-230.
• Florentina Moisescu, 2018. "Accounting For The Prospect Of Disinvestment In Romania'S Agriculture," Management Strategies Journal, Constantin Brancoveanu University, vol. 42(4), pages 231-236.
• Liubov Lukianenko & Viktoriia Shelest, 2018. "Trademark As An Asset In International Business," Medzinarodne vztahy (Journal of International Relations), Ekonomická univerzita, Fakulta medzinárodných vzťahov, vol. 16(4), pages 390-406.
• Milijana Novović Burić & Vladimir Kašćelan & Milivoje Radović & Ana Lalević Filipović, 2018. "Mechanisms of Protection from Interest Rate Risk with Reference to the Life Insurance Market in Montenegro," Journal of Central Banking Theory and Practice, Central bank of Montenegro, vol. 7(1), pages 17-42.
• Cristian Carini & Michele Moretto & Paolo M. Panteghini & Sergio Vergalli, 2020. "Deferred taxation under default risk," Journal of Economics, Springer, vol. 129(1), pages 33-48, January.
  • Cristian Carini & Michele Moretto & Paolo Panteghini & Sergio Vergalli, 2018. "Deferred Taxation under Default Risk," CESifo Working Paper Series 7057, CESifo.
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• Luminita PAIUSAN & Marius BOIȚĂ & Boby COSTI & Eduard AJTAY & Adina Maria MOTICA, 2018. "Financing Decision – The Determinant Role Of Management In Investments Of Tourist Entities," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 16, pages 53-58, May.
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• Ирина Пъшева, 2018. "Същност И Счетоводни Аспекти На Суапа За Обща Доходност," Almanac of PhD Students, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, vol. 14(14 Year 2), pages 217-232.
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• MARZA Bogdan & MARCUTA Alina & MARCUTA Liviu, 2018. "Importance Of The Controlling Activity In Maximizing The Financial Performance Of The Company," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 70(1), pages 143-152, August.
• MARINA Alexandra-Gabriela, 2018. "The Evolution Of The Accounting System After  The Fall Of Communism - Evidence From Romania," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 70(2), pages 76-89, August.
• PAUNESCU (PETRE) Carmen-Florentina & MAN Mariana, 2018. "Concept Of Social Responsibility Of The Organization In The Context Of The Demand For Sustainable Development," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 70(3), pages 112-125, August.
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• MUNTEAN Neli & GRIGOROI Lilia & MUNTEAN Iulian, 2018. "Bankruptcy Risk Analysis In The Wine Sector At The Companies From Republic Of Moldova," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 70(3), pages 89-111, August.
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• Francisco Javier Fernández-Roca & Jesús D. López-Manjón & Fernando Gutiérrez-Hidalgo, 2018. "Accounting information as a facilitator of inter-generational transfer in family businesses: The case of an Andalusian business family," Investigaciones de Historia Económica - Economic History Research (IHE-EHR), Journal of the Spanish Economic History Association, Asociación Española de Historia Económica, vol. 14(01), pages 23-30.
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• Dumitrescu Ioan Alexandru & Dorobanțu Alin Ionuț, 2018. "Case Study Regarding The Variation On Inventory On Retained Earnings And On The Tax On Income," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(46), pages 5-12, November.
• Ana Maria Mălăescu & Mărioara Avram, 2018. "The Accounting Profession In The Digital Age," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(46), pages 5-12, December.
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• Maria Alexandra Călinoiu, 2018. "The Role And Involvement Of Influencers In Promoting Brands," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(46), pages 73-86, December.
• Muhammad Bilal Lodhi & Irem Batool & Zunaira Khadim, 2018. "Activity-Based Costing (ABC): Implementation and Success in Pakistani Companies," Pakistan Journal of Economic Studies, Department of Economics, The Islamia University of Bahawalpur, Pakistan., vol. 1(2), pages 131-151, December.
• A & A, 2018. "Ifrs Adoption And Stock Price Delay: The Case Of Romania," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(20), pages 1-3.
• Gaëlle Lenormand & Lionel Touchais, 2018. "L’IFRS 8 améliore-t-elle la qualité de l’environnement informationnel des analystes financiers? - Does IFRS 8 improve the quality of information environment of financial analysts?," Revue Finance Contrôle Stratégie, revues.org, vol. 21(1), pages 55-76, March.
• Badreddine Hamdi & Tarek Mejri & Sameh Haloua, 2018. "Gestion des résultats, seuils comptables et gouvernance d’entreprise : le cas des sociétés françaises - Earnings Management, Accounting Thresholds and Corporate Governance: The Case of French Firms," Revue Finance Contrôle Stratégie, revues.org, vol. 21(3), pages 51-77, December.
• 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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• Li, Zhi & Wang, Lingling & Wruck, Karen H., 2018. "Accounting-Based Compensation and Debt Contracts," Working Paper Series 2017-07, Ohio State University, Charles A. Dice Center for Research in Financial Economics.
• deHaan, Ed & Larcker, David F. & McClure, Charles, 2018. "Long-Term Economic Consequences of Hedge Fund Activist Interventions," Research Papers 3741, Stanford University, Graduate School of Business.
• Amir Hosseinzadeh & Behzad Davari, 2018. "The Impact of Enterprise Management Systems on Management Accounting in Private Companies of Iran," International Journal of Economics and Financial Issues, Econjournals, vol. 8(1), pages 83-89.
• Amina Zgarni & Hassouna Fadhila & Moez El Gaied, 2018. "Audit Committee and Discretionary Loan Loss Provisions in Tunisian Commercial Banks," International Journal of Business and Management, Canadian Center of Science and Education, vol. 13(3), pages 169-169, February.
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• Rana El Bahsh & Ali Alattar & Aziz N. Yusuf, 2018. "Firm, Industry and Country Level Determinants of Capital Structure: Evidence from Jordan," International Journal of Economics and Financial Issues, Econjournals, vol. 8(2), pages 175-190.
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• Ali Ihsan Akgun & Famil Samiloglu & Ali Osman Oztop, 2018. "The Impact of Profitability on Market Value Added: Evidence from Turkish Informatics and Technology Firms," International Journal of Economics and Financial Issues, Econjournals, vol. 8(4), pages 105-112.
• Ria Ria & Muhammad Nuryatno, 2018. "Influence of Audit Quality, Pattern of Loans Concentration and Company Size to Banking Loans (Agency Problem of Creditor – Debtor at Manufacture Company in Indonesia)," International Journal of Economics and Financial Issues, Econjournals, vol. 8(4), pages 172-176.
• Hoang Thi Mai Khanh & Nguyen Vinh Khuong, 2018. "Audit Quality, Firm Characteristics and Real Earnings Management: The Case of Listed Vietnamese Firms," International Journal of Economics and Financial Issues, Econjournals, vol. 8(4), pages 243-249.
• Osama Abdulmunium Ali, 2018. "The Effect of Disclosure of Intellectual Capital Components on the Market Price of Shares in Jordanian Industrial Companies: An Empirical Study," International Journal of Economics and Financial Issues, Econjournals, vol. 8(5), pages 156-167.
• Eman Ahmad Al Hanini & Samerra'a Z Al Oqqaily, 2018. "Does the Management Information System Causes Competitive Advantage for Banks working in Jordan?," International Journal of Economics and Financial Issues, Econjournals, vol. 8(6), pages 104-109.
• Mutiara Maimunah & Syamsurijal A. Kadir & Indra Bastian & Tertiarto Wahyudi, 2018. "Factors Affecting the Use of Accrual Based Financial Statements for Regional Device Organizations (OPD) of South Sumatera Province," International Journal of Economics and Financial Issues, Econjournals, vol. 8(6), pages 119-123.
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• Muslichah Muslichah & Wiyarni Wiyarni & Evi Maria, 2018. "The Effect of Ethical Sensitivity on Ethical Decision Making With Religiosity as Moderating Variable," International Review of Management and Marketing, Econjournals, vol. 8(1), pages 86-92.
• Rehab U. Trabulsi, 2018. "The Impact of Accounting Information Systems on Organizational Performance: The Context of Saudi’s SMEs," International Review of Management and Marketing, Econjournals, vol. 8(2), pages 69-73.
• Ahmad Saleem Tarawneh, 2018. "The Impact of Using Computer Applications Programs as a Tool in Accounting Education on the Performance of the Students of Financial Accounting Course," International Review of Management and Marketing, Econjournals, vol. 8(4), pages 56-64.
• Ömer Faruk Demirkol, 2018. "Þanlýurfa Serbest Muhasebeci Ve Mali Müþavirler Odasýna Baðlý Meslek Mensuplarýnýn TTTK - TMS/TFRS - Baðýmsýz Denetçilik Algýlarý: Ampirik Bir Çalýþma," Isletme ve Iktisat Calismalari Dergisi, Econjournals, vol. 6(1), pages 18-35.
• Palea, Vera, 2018. "Financial reporting for sustainable development: Critical insights into IFRS implementation in the European Union," Accounting forum, Elsevier, vol. 42(3), pages 248-260.
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• Lukáš Poutník, 2018. "Basic differences in the definition of fixed assets between Czech accounting standards and International public sector accounting standards [Základní odlišnosti ve vymezení dlouhodobých aktiv z poh," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2018(2), pages 5-23.
• Marek Jošt, 2018. "The Development of Legislation of Political Parties and Political Movements in the Czech Republic since 1991 until now with a Focus on Transparency [Vývoj legislativní úpravy politických stran a po," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2018(3), pages 5-26.
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• Miloslav Janhuba & Jaroslava Janhubová, 2018. "Characteristics of bookkeeping systems used in Czechoslovakia in the second half of the 20th century [Charakteristiky soustav účtů používaných v Československu ve druhé polovině 20. století]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2018(4), pages 33-50.
• Marcela Zárybnická Žárová, 2018. "Do Czech small and medium-sized companies disclose non-financial information? [Zveřejňují střední a malé podniky v ČR nefinanční informace?]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2018(4), pages 71-83.
• Jana Singerová, 2018. "Accounting in Cloud," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2018(1), pages 61-76.
• Marzena Remlein, 2018. "Socially Responsible Investments in Financial Statements of Polish Public Companies," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2018(3), pages 37-53.
• Atanasko Atanasovski & Marina Trpeska & Zorica Bozinovska Lazarevska, 2018. "Accounting Students' and Employers' Perceptions on Employability Skills in the SEE Country," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2018(3), pages 55-71.
• Lucie Brabcová, 2018. "Compliance with IAS7 by Issuers of Listed Securities in the Czech Republic," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2018(3), pages 73-89.
• Jan Svitlík & Marcela Zárybnická Žárová, 2018. "Earnings Discontinuity as the Proxy for Earnings Management: Empirical Study from the UK, Germany and the Czech Republic," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2018(4), pages 25-40.
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• Khan, Imran, 2018. "Enhancing Management Accounting Practices in Manufacturing Companies: A Special Reference to Top-level Management," Asian Business Review, Asian Business Consortium, vol. 8(3), pages 161-168.
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• Olympia Gkouma & John Filos & Evangelos Chytis, 2018. "Financial crisis and corporate failure: The going concern assumption Findings from Athens stock exchange," Journal of Risk & Control, Risk Market Journals, vol. 5(1), pages 141-170.
• Khadra DAHOU & Ishaq HACINI, 2018. "Effect of Human Capital Management on Firm Performance via Balanced Scorecard," Management and Economics Review, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 3(1), pages 1-13, June.
• Csaba FOGARASSY & Éva NEUBAUER & Hasan MANSUR & Anita TANGL & Judit OLÁH & József POPP, 2018. "The Main Transition Management Issues And The Effects Of Environmental Accounting On Financial Performance– With Focus On Cement Industry," REVISTA ADMINISTRATIE SI MANAGEMENT PUBLIC, Faculty of Administration and Public Management, Academy of Economic Studies, Bucharest, Romania, vol. 2018(31), pages 52-66, December.
• Radojko LUKIC, 2018. "The Analysis of the Operative Profit Margin of Trade Companies in Serbia," REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 19(5), pages 458-475, December.
• Andrei-Mirel FLOREA & Riana RADU & Adriana MOCANU PUSTIANU & Silvius STANCIU, 2018. "Perspectives for the Development of the Collaboration Relations in the Association Forms for Association Forms in the GalaÅ£i County," REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 19(5), pages 497-503, December.
• Pornsit Jiraporn & Pandej Chintrakarn & Shenghui Tong & Sirimon Treepongkaruna, 2018. "Does board independence substitute for external audit quality? Evidence from an exogenous regulatory shock," Australian Journal of Management, Australian School of Business, vol. 43(1), pages 27-41, February.
• Shimin Chen & Bin Srinidhi & Lixin (Nancy) Su & Jamie Y Tong, 2018. "The separate and joint effects of the market for corporate control and board effectiveness on R&D valuation," Australian Journal of Management, Australian School of Business, vol. 43(2), pages 203-224, May.
• Cornelia Beck & Geoffrey Frost & Stewart Jones, 2018. "CSR disclosure and financial performance revisited: A cross-country analysis," Australian Journal of Management, Australian School of Business, vol. 43(4), pages 517-537, November.
• Michael E Bradbury & Tom Scott, 2018. "Do managers forecast asymmetric cost behaviour?," Australian Journal of Management, Australian School of Business, vol. 43(4), pages 538-554, November.
• Li Yu (Colly) He & Sue Wright & Elaine Evans, 2018. "Is fair value information relevant to investment decision-making: Evidence from the Australian agricultural sector?," Australian Journal of Management, Australian School of Business, vol. 43(4), pages 555-574, November.
• Gheorghe Lepadatu, 2018. "Mechanisms and Tools used in Treasury Management of the Companies," Social-Economic Debates, Association for Entreprenorial Spirit Promotion, vol. 7(2), pages 55-61, August.
• PHANTHIPA SRINAMMUANG & Neungruthai Petcharat & Neungruthai Petcharat, 2018. "Management accountants? role in moving towards sustainability reporting system of Thai-listed companies," Proceedings of International Academic Conferences 7208951, International Institute of Social and Economic Sciences.
• Phanthipa Srinammuang & Neungruthai Petcharat, 2018. "Environmental sustainability report and its communicative values to stakeholders: Evidence of Thai-construction sector," Proceedings of International Academic Conferences 7309922, International Institute of Social and Economic Sciences.
• Jana Kliestikova & Maria Kovacova & Tomas Kliestik, 2018. "Hiding the bankruptcy through creative accounting," Proceedings of International Academic Conferences 7508682, International Institute of Social and Economic Sciences.
• Arif Lukman Santoso, 2018. "Emotional Intelligence and Job Performance of Accounting Students Undertaking Internships," GATR Journals jmmr179, Global Academy of Training and Research (GATR) Enterprise.
• Gull, Ammar Ali & Nekhili, Mehdi & Nagati, Haithem & Chtioui, Tawhid, 2018. "Beyond gender diversity: How specific attributes of female directors affect earnings management," The British Accounting Review, Elsevier, vol. 50(3), pages 255-274.
  • Ammar Ali Gull & Mehdi Nekhili & Haithem Nagati & Tawhid Chtioui, 2018. "Beyond gender diversity: How specific attributes of female directors affect earnings management," Post-Print hal-02380599, HAL.
  • Ammar Ali Gull & Mehdi Nekhili & Haithem Nagati & Tawhid Chtioui, 2018. "Beyond gender diversity : How specific attributes of female directors affect earnings management," Post-Print hal-02312045, HAL.
• Bennouri, Moez & Chtioui, Tawhid & Nagati, Haithem & Nekhili, Mehdi, 2018. "Female board directorship and firm performance: What really matters?," Journal of Banking & Finance, Elsevier, vol. 88(C), pages 267-291.
  • Moez Bennouri & Tawhid Chtioui & Haithem Nagati & Mehdi Nekhili, 2018. "Female board directorship and firm performance: What really matters?," Post-Print hal-02380497, HAL.
  • Moez Bennouri & Tawhid Chtioui & Haithem Nagati & Mehdi Nekhili, 2018. "Female Board Directorship and Firm Performance : What Really Matters?," Post-Print hal-02312104, HAL.
• Bennouri, Moez & Chtioui, Tawhid & Nagati, Haithem & Nekhili, Mehdi, 2018. "Female board directorship and firm performance: What really matters?," Journal of Banking & Finance, Elsevier, vol. 88(C), pages 267-291.
  • Moez Bennouri & Tawhid Chtioui & Haithem Nagati & Mehdi Nekhili, 2018. "Female Board Directorship and Firm Performance : What Really Matters?," Post-Print hal-02312104, HAL.
  • Moez Bennouri & Tawhid Chtioui & Haithem Nagati & Mehdi Nekhili, 2018. "Female board directorship and firm performance: What really matters?," Post-Print hal-02380497, HAL.
• Gull, Ammar Ali & Nekhili, Mehdi & Nagati, Haithem & Chtioui, Tawhid, 2018. "Beyond gender diversity: How specific attributes of female directors affect earnings management," The British Accounting Review, Elsevier, vol. 50(3), pages 255-274.
  • Ammar Ali Gull & Mehdi Nekhili & Haithem Nagati & Tawhid Chtioui, 2018. "Beyond gender diversity : How specific attributes of female directors affect earnings management," Post-Print hal-02312045, HAL.
  • Ammar Ali Gull & Mehdi Nekhili & Haithem Nagati & Tawhid Chtioui, 2018. "Beyond gender diversity: How specific attributes of female directors affect earnings management," Post-Print hal-02380599, HAL.
• Marcella Lorenzini, 2018. "Expenditures and food consumption of a patrician family in nineteenth-century Trentino: the Bossi Fedrigotti," HHB Working Papers Series 15, The Historical Household Budgets Project.
• Susan Wahab & Karen Teitel, 2018. "Overhead Cost Allocation and Earnings Manipulation Between Quarters," Working Papers 1811, College of the Holy Cross, Department of Economics.
• Paško Anić-Antić & Ivan Idžojtić & Davor Sesar, 2018. "Influence Of Effects Of Temporary Differences In Fair And Objective Financial Reporting In The Republic Of Croatia According New Tax Regulations," Ekonomski pregled, Hrvatsko društvo ekonomista (Croatian Society of Economists), vol. 69(6), pages 744-763.
• Oxelheim, Lars, 2019. "Optimal vs satisfactory transparency: The impact of global macroeconomic fluctuations on corporate competitiveness," International Business Review, Elsevier, vol. 28(1), pages 190-206.
  • Oxelheim, Lars, 2018. "Optimal vs Satisfactory Transparency: The Impact of Global Macroeconomic Fluctuations on Corporate Competitiveness," Working Paper Series 1259, Research Institute of Industrial Economics.
• 河内山, 拓磨 & KOCHIYAMA, Takuma & 石田, 惣平 & ISHIDA, Souhei, 2018. "経営者能力と財務的意思決定―投資政策・株主還元政策・現金保有―, Managerial Ability and Financial Policies: Investments, Payouts, and Cash-holdings," Working Paper Series 222, Management Innovation Research Center, School of Business Administration, Hitotsubashi University Business School.
• Andrei-Mihai Cristea, 2018. "Reflection on the Concept of Sustainability in Terms of Accounting," Hyperion Economic Journal, Faculty of Economic Sciences, Hyperion University of Bucharest, Romania, vol. 6(2), pages 11-16, June.
• Kostyantyn Bezverkhiy, 2018. "Practical Implementation of the Strategic Focus and Future Orientation Principle in the Integrated Reporting of Ukrainian Corporate Enterprises," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 13-20, March.
• Oleh Vysochan & Olha Vysochan, 2018. "Features of Accounting for Political Parties: The Membership Fees Accounting," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 28-33, March.
• Inna Herasymovych, 2018. "Accounting and Analytical Tools for Improving the Enterprise Business Processes," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 34-38, March.
• Nataliya Gres & Kateryna Nedostup, 2018. "Fixed Asset Inventory Number: The Procedure of Assigning and Using," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 39-44, March.
• Viktoriya Ambarchian, 2018. "Peculiarities of Accounting for Assets and Liabilities in Contracts with Customers that Contain a Significant Financing Component," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 5-12, March.
• Vyacheslav Naberukhin, 2018. "Methodical Bases of Accounting and Commercial Use of the Intellectual Property Objects," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 59-63, March.
• Yuliya Slobodyanyk & Nataliya Syrotenko, 2018. "Preparation, Presentation and Auditing of Financial Statements: The Trajectory of Changes," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 72-79, March.
• Iryna Zhurakovska & Vitaliy Chudovets, 2018. "Accounting for Forestry Enterprise's Activity: State and Perspectives," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 11-15, June.
• Tetyana Yurchenko, 2018. "Organization and Methods of Internal Control of the Land Resources Which Received on the Use Rights," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 111-117, June.
• Serhiy Ostapchuk & Antonina Korinenko, 2018. "Ensuring a Full-Fledged Economic Turnover of Agricultural Land: The Role of Accounting," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 24-30, June.
• Oleksandr Panadiy, 2018. "Influence of Parameters of Agricultural Enterprises Activity on the Organization of the Managerial Accounting," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 31-36, June.
• Vitaliy Pokynchereda, 2018. "Investment in Human Capital: Problems of Accounting," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 47-53, June.
• Vasyl Hyk, 2018. "Legal Regulation of Accounting for Joint Arrangements: Domestic Practice and International Experience," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 5-10, June.
• Nataliya Shyshkova, 2018. "Prospects for the Implementation of Blockchain in Accounting," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 61-68, June.
• Viktor Hanin & Kateryna Lohvinenko, 2018. "Theoretical Aspects of Accounting for Enterprise Financial Results," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 13-18, September.
• Liliana Goral & Sofiya Kafka & Olha Stepanyuk, 2018. "Practical Aspects of Implementing the Accounting Policies Concerning the Further Expenses on Fixed Assets," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 19-28, September.
• Olena Diadiun, 2018. "Software as the Enterprise Intangible Asset: The Accounting Aspect," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 29-35, September.
• Oleh Vysochan, 2018. "Accounting Defectology: Classification and Diagnostics," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 5-12, September.
• Oleksandr Malyshkin, 2018. "Profit and Loss Report of Companies in Poland and Germany Against the Background of EU Norms: Experience for Ukraine," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 54-59, September.
• Iryna Padii, 2018. "Theoretical Bases of Accounting for the Formation and Use of Enterprise Reserves," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 69-74, September.
• Olha Panchenko, 2018. "Place and Role of Management Accounting in the General Accounting System," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 75-82, September.
• Rayisa Tsyhan, 2018. "Factors of Improving the Accounting and Analytical Support System of the Enterprise Cash Flows Management: The Macroeconomic Aspect," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 83-97, September.
• Oksana Knyshek & Anastasiia Kika, 2018. "Rating Assessment of Debtors in the Enterprise's Receivables Management System," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 11-18, December.
• Anna Kuzminska, 2018. "Methodical Aspects of Import Operations Accounting at the Enterprise," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 19-25, December.
• Petro Kutsyk & Volodymyr Shevchuk & Svitlana Holovatska, 2018. "Consolidated Financial Statements: The Genesis of Normatively Regulating in Ukraine," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 26-37, December.
• Nataliya Pravdyuk & Svitlana Alieksieienko, 2018. "Scientific Paradigm of Information Support for Management of Biogenergy Development in Ukraine," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 43-55, December.
• Serhiy Holov, 2018. "Accounting for Investment Property in the Transition to IFRS," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 5-10, December.
• Vasyl Tsaruk, 2018. "Corporate Governance Principles and Accounting: Ways of Harmonization," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 77-83, December.
• Akinloye Akindayomi & Gideon T. Akinleye & Adeduro A. Ogunmakin, 2018. "Empirical Evidence On The Relationship Between Audit Probability And Internal Revenue Service Budget Levels," Accounting & Taxation, The Institute for Business and Finance Research, vol. 10(1), pages 1-21.
• Nguyen Huu Anh & Nguyen Ha Linh & Sung Wook Yoon, 2018. "Earnings Manipulation Benchmark For Nonfinancial Listed Companies In Vietnamese Stock Market," Accounting & Taxation, The Institute for Business and Finance Research, vol. 10(1), pages 39-49.
• Amy Bieber & Salem Boumediene & Scott Butterfield, 2018. "Big Oil In A Small Town: The Effects Of A Large Economic Event On Small Business Sales," Accounting & Taxation, The Institute for Business and Finance Research, vol. 10(1), pages 51-60.
• Sammy Lio, 2018. "Human Capital Accounting Tool Usage: Evidence From A Survey Of Kenyan Firms," Accounting & Taxation, The Institute for Business and Finance Research, vol. 10(1), pages 61-76.
• Hafiz Imtiaz Ahmad & Khaled Aljifri, 2018. "The Role Of Company Specific Information In Valuation Models Used In The Uae," Accounting & Taxation, The Institute for Business and Finance Research, vol. 10(1), pages 77-86.
• I-Hsin Chien & Yu-Ju Chen & Tsun-Jui Hsieh, 2018. "Ceo Compensation And Earnings Sensitivity: A Perspective From Ceo Duality," Global Journal of Business Research, The Institute for Business and Finance Research, vol. 12(1), pages 1-13.
• Laidon Jonathan Saiza Vazquez & Jose de Jesus Moreno Neri, 2018. "Tax Exemption On Retired Income For Mexican Armed Forces: An Ongoing Controversy Controversia En La Exencion De Impuesto Sobre Pensiones De Personal De Las Fuerzas Armadas Mexicanas," Revista Global de Negocios, The Institute for Business and Finance Research, vol. 6(4), pages 11-24.
• David Richard Pincay-Sancan & Jazmin Elsa Sanchez-Astudillo & Jose Calle-Mejia & Dalva Icaza Rivera & Maria Aguayo-Delgado & Javier Martinez Ruiz & Guillermo Medina Acuria & Mario Zambrano Paladines,, 2018. "International Accounting Standards, In The Companies Of Canton Milagro-Ecuador Normas Internacionales De Contabilidad, En Las Empresas Del Cantã“N Milagroecuador," Revista Global de Negocios, The Institute for Business and Finance Research, vol. 6(4), pages 25-37.
• Dayanna Johanna Cherrez Pacurucu & Jorge Luis Garcia Bacuilima & Gabriela Isabel Araujo Ochoa, 2018. "Bibliometric Analysis Of Publications Related To Educational Projects In The Accounting Field And Its Management In Scopus Analisis Bibliometrico De Las Publicaciones Relacionadas Con Proyectos Educat," Revista Global de Negocios, The Institute for Business and Finance Research, vol. 6(6), pages 19-36.
• Mohammad M. Alhadab, 2018. "Real and Accrual Earnings Management around Initial Public Offerings in Jordan," International Business Research, Canadian Center of Science and Education, vol. 11(1), pages 204-216, January.
• Rosa Vinciguerra & Nadia Cipullo, 2018. "Liquidity Issues in the Banking Sector from an Accounting Perspective," International Business Research, Canadian Center of Science and Education, vol. 11(5), pages 80-91, May.
• Castro, F. Henrique & Santana, Verônica, 2018. "Informativeness of stock prices after IFRS adoption in Brazil," Journal of Multinational Financial Management, Elsevier, vol. 47, pages 46-59.
• Hodgson, Allan & Da Lim, Wei & Mi, Lin, 2018. "Insider sales vs. short selling: Negative information trading in Australia," Pacific-Basin Finance Journal, Elsevier, vol. 48(C), pages 72-83.
• Ni, Xiaoran & Zhu, Weikang, 2018. "The bright side of labor protection in emerging markets: The case of firm transparency," Pacific-Basin Finance Journal, Elsevier, vol. 50(C), pages 126-143.
• Bakar, Intan Suryani Abu & Khan, Arifur & Mather, Paul & Tanewski, George, 2018. "Corporate boards and performance pricing in private debt contracts," Pacific-Basin Finance Journal, Elsevier, vol. 50(C), pages 144-162.
• Chang, Che-Chia & Kao, Li-Han & Chen, Hsin-Yu, 2018. "How does real earnings management affect the value of cash holdings? Comparisons between information and agency perspectives," Pacific-Basin Finance Journal, Elsevier, vol. 51(C), pages 47-64.
• Jennergren, L. Peter, 2018. "A note on the linear and annuity class of depreciation methods," International Journal of Production Economics, Elsevier, vol. 204(C), pages 123-134.
• Cairns, Robert D., 2018. "Economic Accounting in the Simple Hotelling Model," Resource and Energy Economics, Elsevier, vol. 51(C), pages 18-27.
• Chang, Chu-Hsuan & Lin, Hsiou-Wei William, 2018. "Does there prevail momentum in earnings management for seasoned equity offering firms?," International Review of Economics & Finance, Elsevier, vol. 55(C), pages 111-129.
• Lin, Cho-Min & Chan, Min-Lee & Chien, I-Hsin & Li, Kuan-Hua, 2018. "The relationship between cash value and accounting conservatism: The role of controlling shareholders," International Review of Economics & Finance, Elsevier, vol. 55(C), pages 233-245.
• Lin, Wen-Chun & Liao, Tsai-Ling, 2018. "Managerial reporting behavior around exchange switching: Consideration of current and future performance," International Review of Economics & Finance, Elsevier, vol. 56(C), pages 218-237.
• Chen, Ching-Lung & Weng, Pei-Yu & Chien, Chu-Yang, 2018. "Qualified foreign institutional investor ownership deregulation and the restatement of financial reports --- empirical findings from Taiwan," International Review of Economics & Finance, Elsevier, vol. 56(C), pages 465-485.
• Khalifa, Maha & Othman, Hakim Ben & Hussainey, Khaled, 2018. "The effect of ex ante and ex post conservatism on the cost of equity capital: A quantile regression approach for MENA countries," Research in International Business and Finance, Elsevier, vol. 44(C), pages 239-255.
• Hassan, Enas A., 2018. "The role of stock exchange efficiency in earnings quality: Evidence from the MENA region," Research in International Business and Finance, Elsevier, vol. 44(C), pages 285-296.
• Kim, Hyonok & Yasuda, Yukihiro, 2018. "Business risk disclosure and firm risk: Evidence from Japan," Research in International Business and Finance, Elsevier, vol. 45(C), pages 413-426.
• Shahzad, Khurram & Pouw, Thierry & Rubbaniy, Ghulame & El-Temtamy, Osama, 2018. "Audit quality during the global financial crisis: The investors’ perspective," Research in International Business and Finance, Elsevier, vol. 45(C), pages 94-105.
• Jaeschke, Reemda & Lopatta, Kerstin & Yi, Cheong, 2018. "Managers’ use of language in corrupt firms’ financial disclosures: Evidence from FCPA violators," Scandinavian Journal of Management, Elsevier, vol. 34(2), pages 170-192.
• Calabor, María Sol & Mora, Araceli & Moya, Soledad, 2018. "Adquisición de competencias a través de juegos serios en el área contable: un análisis empírico," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 21(1), pages 38-47.
• Vaz Ogando, Natalia & Ruiz Blanco, Silvia & Fernandez-Feijoo Souto, Belen, 2018. "El mercado de verificación de las memorias de sostenibilidad en España: un análisis desde la perspectiva de la demanda," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 21(1), pages 48-62.
• Bona-Sánchez, Carolina & García-Meca, Emma & Pérez-Alemán, Jerónimo, 2018. "Earnings informativeness and institutional investors on boards," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 21(1), pages 73-81.
• Pérez-López, M. Carmen & Gómez-Miranda, M. Elena & Argente-Linares, Eva & López-Sánchez, Lina, 2018. "The internationalisation of Spanish family firms through business groups: Factors affecting the profitability, and the moderating effect of the family nature of the Spanish business," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 21(1), pages 82-90.
• Bonito, Ana & Pais, Cláudio, 2018. "The macroeconomic determinants of the adoption of IFRS for SMEs," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 21(2), pages 116-127.
• Larrán, Manuel & Andrades, Javier & Herrera, Jesús, 2018. "An examination of attitudes and perceptions of Spanish business and accounting students toward corporate social responsibility and sustainability themes," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 21(2), pages 196-205.
• Sestanovic Aljosa & Palac Tomislav, 2018. "Interdisciplinarna obilježja forenzičnog računovodstva," FIP - Journal of Finance and Law, Effectus - University College for Law and Finance, vol. 6(2), pages 33-51.
• Valeriia Zharnikova, 2018. "Accounting of settlements with customers: systematization of views and prospects of researches," European scientific journal of Economic and Financial innovation, "European Association of Economists", vol. 2, pages 48-63, November.
• Carabias, Jose M., 2018. "The real-time information content of macroeconomic news: implications for firm-level earnings expectations," LSE Research Online Documents on Economics 86399, London School of Economics and Political Science, LSE Library.
• Eyring, Henry & Narayanan, V.G., 2018. "Performance effects of setting a high reference point for peer-performance comparison," LSE Research Online Documents on Economics 86732, London School of Economics and Political Science, LSE Library.
• Cascino, Stefano, 2018. "Bridging financial reporting research and policy: a discussion of “the impact of accounting standards on pension investment decisions”," LSE Research Online Documents on Economics 90194, London School of Economics and Political Science, LSE Library.
• Ahmed Bouteska, 2018. "The Influence of Corporate Governance Mechanisms on the Behavior of Financial Analysts of US Firms: An Empirical Analysis," Advances in Financial Economics, in: Kose John & Anil K. Makhija & Stephen P. Ferris (ed.), International Corporate Governance and Regulation, volume 20, pages 131-172, Emerald Publishing Ltd.
• Marziana Madah Marzuki & Effiezal Aswadi Abdul Wahab, 2018. "International financial reporting standards and conservatism in the Association of Southeast Asian Nations countries: Evidence from Jurisdiction Corruption Index," Asian Review of Accounting, Emerald Group Publishing, vol. 26(4), pages 487-510, December.
• Zenu Sharma & Liang Song, 2018. "Corporate social responsibility (CSR) practices by SIN firms: Evidence from CSR activity and disclosure," Asian Review of Accounting, Emerald Group Publishing, vol. 26(3), pages 359-372, September.
• Feng Chen & Xingqiang Du & Shaojuan Lai & Mary Ma, 2018. "Does the use of honorific appellations in audit reports connote higher financial misstatement risk? Evidence from China," Asian Review of Accounting, Emerald Group Publishing, vol. 26(2), pages 154-181, May.
• Jung Hoon Kim, 2018. "Market earnings expectation, measurement error in analysts’ consensus forecasts and prediction of stock returns," Accounting Research Journal, Emerald Group Publishing, vol. 31(2), pages 249-266, July.
• Wun Hong Su & Peter Wells, 2018. "Acquisition premiums and the recognition of identifiable intangible assets in business combinations pre- and post-IFRS adoption," Accounting Research Journal, Emerald Group Publishing, vol. 31(2), pages 135-156, July.
• Erick Rading Outa & Nelson Maina Waweru & Peterson Kitakogelu Ozili, 2018. "Security market regulation: antecedents for capital market confidence in frontier markets," Accounting Research Journal, Emerald Group Publishing, vol. 31(2), pages 157-173, July.
• Xin Jin & Junli Yu, 2018. "Government governance, executive networks and corporate investment efficiency," China Finance Review International, Emerald Group Publishing, vol. 8(2), pages 122-139, May.
• Ming Li & Liang Song, 2018. "Corporate governance, accounting information environment and investment-cash flow sensitivity," International Journal of Accounting and Information Management, Emerald Group Publishing, vol. 26(4), pages 492-507, October.
• Hyun Ah Kim & Seok Woo Jeong, 2018. "Gender diversity in employees and discretionary accruals: the Korean evidence," International Journal of Accounting and Information Management, Emerald Group Publishing, vol. 26(3), pages 362-383, August.
• Ahmed Kouki, 2018. "Mandatory IFRS adoption, investor protection and earnings management: A data analysis of Germany, France and Belgium listed companies," International Journal of Accounting and Information Management, Emerald Group Publishing, vol. 26(1), pages 187-204, March.
• Mishari M. Alfraih, 2018. "Intellectual capital reporting and its relation to market and financial performance," International Journal of Ethics and Systems, Emerald Group Publishing, vol. 34(3), pages 266-281, August.
• Mohammed M. Elgammal & Khaled Hussainey & Fatma Ahmed, 2018. "Corporate governance and voluntary risk and forward-looking disclosures," Journal of Applied Accounting Research, Emerald Group Publishing, vol. 19(4), pages 592-607, November.
• Maria Teresa Medeiros Garcia & Ricardo António Abreu Oliveira, 2018. "Value versus growth in PIIGS stock markets," Journal of Economic Studies, Emerald Group Publishing, vol. 45(5), pages 956-978, October.
• William Coffie & Ibrahim Bedi & Mohammed Amidu, 2018. "The effects of audit quality on the costs of capital of firms in Ghana," Journal of Financial Reporting and Accounting, Emerald Group Publishing, vol. 16(4), pages 639-659, December.
• Essien Ekerette Akpanuko & Ntiedo John Umoren, 2018. "The influence of creative accounting on the credibility of accounting reports," Journal of Financial Reporting and Accounting, Emerald Group Publishing, vol. 16(2), pages 292-310, June.
• Ivo Schedlinsky & Friedrich Sommer & Arnt Wöhrmann, 2018. "Influencing risk taking in competitive environments: an experimental analysis," Journal of Risk Finance, Emerald Group Publishing, vol. 19(4), pages 396-412, August.
• Henry Chalu & Hassan Mzee, 2018. "Determinants of tax audit effectiveness in Tanzania," Managerial Auditing Journal, Emerald Group Publishing, vol. 33(1), pages 35-63, January.
• Banu Sultanoglu & Can Simga Mugan & Umut Sekerdag & Adil Oran, 2018. "The auditor’s opinion modifications around domestic and global financial crises," Meditari Accountancy Research, Emerald Group Publishing, vol. 26(4), pages 622-639, October.
• Yong-Sang Woo & Minjung Kang & Ho-Young Lee, 2018. "The cost of debt and the characteristics of audit firms," Managerial Finance, Emerald Group Publishing, vol. 44(1), pages 27-45, January.
• Lauren Schrock, 2018. "Accounting for play as work inThe Expense Account," Qualitative Research in Financial Markets, Emerald Group Publishing, vol. 10(3), pages 254-264, August.
• Yoshie Saito, 2018. "The effect of nonrecurring items on goodwill and CEO market-based compensation," Review of Accounting and Finance, Emerald Group Publishing, vol. 17(2), pages 150-176, May.
• Justin Chircop & Michele Fabrizi & Elisabetta Ipino & Antonio Parbonetti, 2018. "Does social capital constrain firms’ tax avoidance?," Social Responsibility Journal, Emerald Group Publishing, vol. 14(3), pages 542-565, August.
• Nexhmie Berisha Vokshi, 2018. "The Connection between Accounting and Taxation from the Perspective of Preparing the Financial Statements," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(4), pages 34-47.
• Supriadi Laupe, 2018. "Role of Culture and Law Enforcement in Determining the Level of IFRS Adoption," European Research Studies Journal, European Research Studies Journal, vol. 0(1), pages 56-64.
• Olga Evgenyevna Kachkova & Maria Aramovna Vakhrushina & Irina Dmitriyevna Demina & Taisiya Ivanovna Krishtaleva & Marina Ilyinichna Sidorova & Elena Nikolaevna Dombrovskaya & Lyudmila Vasilyevna Klepi, 2018. "Developing the Accounting Concept in the Public Sector," European Research Studies Journal, European Research Studies Journal, vol. 0(1), pages 636-649.
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• E.M. Akhmetshin & L.N. Demidova & N.A. Prodanova & O.V. Savchina & L.B. Trofimova & K.S. Ratnikov, 2018. "Statistical Methods for Analyzing Financial Statements of Russian Organizations in the Context of IFRS Implementation," European Research Studies Journal, European Research Studies Journal, vol. 0(Special 3), pages 118-129.
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• Anton M. Maryasin, 2018. "The Methodology of Non-Financial Assets Impairment Recognition," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 127006, Russia, issue 6, pages 128-135, December.
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• Patricia Diana, 2018. "Internal and External Determinants of Audit Delay: Evidence from Indonesian Manufacturing Companies," GATR Journals afr153, Global Academy of Training and Research (GATR) Enterprise.
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• Fransiskus Randa, 2018. "Transformation of Accountability Values in Local Cultures: An Acculturative Ethnography Study on Catholic Churches in Tana Toraja," GATR Journals afr158, Global Academy of Training and Research (GATR) Enterprise.
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• Santi Novita, 2018. "Industry and Financial Crises in Fragile and Zombie Firms: Does Leverage Matter?," GATR Journals jber157, Global Academy of Training and Research (GATR) Enterprise.
• Grace T. Pontoh, 2018. "Internet Financial Reporting Of Public Institutions and E-Government as a Medium of Good Governance in Indonesia," GATR Journals jfbr143, Global Academy of Training and Research (GATR) Enterprise.
• Shanti, 2018. "The Effect of Integrating Reporting on Earnings Quality: A Study of Family Firms in Indonesia," GATR Journals jfbr144, Global Academy of Training and Research (GATR) Enterprise.
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• Jiang, John (Xuefeng) & Wang, Isabel Yanyan & Wangerin, Daniel D., 2018. "How does the FASB make decisions? A descriptive study of agenda-setting and the role of individual board members," Accounting, Organizations and Society, Elsevier, vol. 71(C), pages 30-46.
• Gull, Ammar Ali & Nekhili, Mehdi & Nagati, Haithem & Chtioui, Tawhid, 2018. "Beyond gender diversity: How specific attributes of female directors affect earnings management," The British Accounting Review, Elsevier, vol. 50(3), pages 255-274.
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• Alhadab, Mohammad & Clacher, Iain, 2018. "The impact of audit quality on real and accrual earnings management around IPOs," The British Accounting Review, Elsevier, vol. 50(4), pages 442-461.
• Peterson, Ozili K. & Arun, Thankom G., 2018. "Income smoothing among European systemic and non-systemic banks," The British Accounting Review, Elsevier, vol. 50(5), pages 539-558.
• Yu, Kun & Hagigi, Moshe & Stewart, Scott D., 2018. "Income smoothing may result in increased perceived riskiness: Evidence from bid-ask spreads around loss announcements," Journal of Corporate Finance, Elsevier, vol. 48(C), pages 442-459.
• McClure, Ross & Lanis, Roman & Wells, Peter & Govendir, Brett, 2018. "The impact of dividend imputation on corporate tax avoidance: The case of shareholder value," Journal of Corporate Finance, Elsevier, vol. 48(C), pages 492-514.
• de Rassenfosse, Gaétan & Jaffe, Adam B., 2018. "Econometric evidence on the depreciation of innovations," European Economic Review, Elsevier, vol. 101(C), pages 625-642.
• Yang, Daecheon & Song, Jeongseok, 2018. "Impact of wage rigidity on sovereign credit rating," Emerging Markets Review, Elsevier, vol. 34(C), pages 25-41.
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• van der Merwe, C.J. & Heyman, D. & de Wet, T., 2018. "Approximating risk-free curves in sparse data environments," Finance Research Letters, Elsevier, vol. 26(C), pages 112-118.
• Argimón, Isabel & Dietsch, Michel & Estrada, Ángel, 2018. "Prudential filters, portfolio composition at fair value and capital ratios in European banks," Journal of Financial Stability, Elsevier, vol. 39(C), pages 187-208.
• Cohen, Lee Jeremy & Marcus, Alan J. & Rezaee, Zabihollah & Tehranian, Hassan, 2018. "Waiting for guidance: Disclosure noise, verification delay, and the value-relevance of good-news versus bad-news management earnings forecasts," Global Finance Journal, Elsevier, vol. 37(C), pages 79-99.
• Fatemi, Ali & Glaum, Martin & Kaiser, Stefanie, 2018. "ESG performance and firm value: The moderating role of disclosure," Global Finance Journal, Elsevier, vol. 38(C), pages 45-64.
• Ishigami, Shohei & Takeda, Fumiko, 2018. "Market reactions to stock rating and target price changes in analyst reports: Evidence from Japan," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 52(C), pages 134-151.
• Mazboudi, Mohamad & Hasan, Iftekhar, 2018. "Secrecy, information shocks, and corporate investment: Evidence from European Union countries," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 54(C), pages 166-176.
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• Emmanuel Iatridis, George, 2018. "Accounting discretion and executive cash compensation: An empirical investigation of corporate governance, credit ratings and firm value," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 55(C), pages 29-49.
• Kim, Jaewoo, 2018. "Asymmetric timely loss recognition, adverse shocks to external capital, and underinvestment: Evidence from the collapse of the junk bond market," Journal of Accounting and Economics, Elsevier, vol. 65(1), pages 148-168.
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• Chapman, Kimball, 2018. "Earnings notifications, investor attention, and the earnings announcement premium," Journal of Accounting and Economics, Elsevier, vol. 66(1), pages 222-243.
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• Lyu, Changjiang & Wang, Kemin & Zhang, Frank & Zhang, Xin, 2018. "GDP management to meet or beat growth targets," Journal of Accounting and Economics, Elsevier, vol. 66(1), pages 318-338.
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• Grigore Marian, 2018. "The Fiscal and Accounting Implications in the Case of Dissolved Companies. Theoretical and Practical Application to the Company MG SRL," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 459-463, July.
• Nicolae Traian Cristin, 2018. "Aspects and Trends in Real Estate Investment Accounting," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 476-481, July.
• Răscolean Ilie & Rakos Ileana-Sorina, 2018. "Bank Products and Services Offered by BRD Groupe Société Générale Petrosani Branch - Hunedoara County," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 499-504, July.
• Tudor Liviu-Alexandru, 2018. "The Advantages that IFRS 16 Brings to the Economic Environment," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 510-513, July.
• Marin (Zgardan) Andreea Mihaela, 2018. "Factorial Analysis of Profit on an Economic Entity Level," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 285-292, December.
• Bostan Rebeca Ioana, 2018. "TOC, Lean, Six Sigma Are Complementary?," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 389-394, December.
• GînÅ£a Anca Ioana & Èširău Adrian Ioan, 2018. "Analysis of Creative Accounting – Faithful Image Relationship and Creative Accounting – Fraud Relationship," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 599-604, December.
• Manea Marinela – Daniela, 2018. "Choice of Accounting Policies on Borrowing Cost in View on IAS 23 “Borrowing Costsâ€," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 634-637, December.
• Manea Marinela – Daniela, 2018. "