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

2021

• 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.
• 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.
• Ivan T. & Tom Zimmermann, 2021. "The "Privatization" of Municipal Debt," ECONtribute Discussion Papers Series 062, University of Bonn and University of Cologne, Germany.
• 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.
• 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.
• 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.
• 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;Boletín Económico Homepage, issue 2/2021, pages 1-16.
• Álvaro Menéndez Pujadas & Maristela Mulino, 2021. "Results of non-financial corporations to 2020 Q4. Preliminary year-end data," Economic Bulletin, Banco de España;Economic Bulletin Homepage, issue 2/2021, pages 1-16.
• Matheus Dantas Madeira Pontes & Thayanne Lima Duarte Pontes & Roberta Dutra de Andrade, 2021. "A adoção de sistemas de Business Intelligence & Analyticsna contabilidade de gestão por entidades da Administração Pública: uma revisão da literatura," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada, vol. 29(1), pages 95-114, March.
• 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.
• 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.
• Olha Lukova, 2021. "Expert Verification of Accounting Information on Financial Instruments for Solving Economic Crimes," Accounting and Finance, Institute of Accounting and Finance, issue 1, pages 101-114, March.
• Natalia Skorobogatova, 2021. "Objects of Intellectual Property Right in the Accounting System," Accounting and Finance, Institute of Accounting and Finance, issue 1, pages 20-28, March.
• Leonid Suk & Petro Suk, 2021. "Accounting for Capital Turnover," Accounting and Finance, 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," Accounting and Finance, 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," Accounting and Finance, Institute of Accounting and Finance, issue 1, pages 44-51, March.
• Viktoriia Gryn, 2021. "Strategic Correction of Enterprise Reporting Policy," Accounting and Finance, Institute of Accounting and Finance, issue 1, pages 5-11, March.
• Enkeleda Lulaj, 2021. "Accounting, Reforms and Budget Responsibilities in the Financial Statements," Accounting and Finance, 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," Accounting and Finance, 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," Accounting and Finance, Institute of Accounting and Finance, issue 1, pages 83-89, March.
• 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.
• 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.
• 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.
• 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.
• 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.
• 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.
• Van Landuyt, Ben W., 2021. "Does emphasizing management bias decrease auditors’ sensitivity to measurement imprecision?," Accounting, Organizations and Society, Elsevier, vol. 88(C).
• Hope, Ole-Kristian & Li, Congcong & Lin, An-Ping & Rabier, MaryJane, 2021. "Happy analysts," Accounting, Organizations and Society, Elsevier, vol. 90(C).
• Fink, Josef, 2021. "A review of the Post-Earnings-Announcement Drift," Journal of Behavioral and Experimental Finance, Elsevier, vol. 29(C).
• Fiset, John & Oldford, Erin & Chu, Shaner, 2021. "Market signaling capacity of written and visual charismatic leadership tactics," Journal of Behavioral and Experimental Finance, Elsevier, vol. 29(C).
• Choi, Bobae & Luo, Le, 2021. "Does the market value greenhouse gas emissions? Evidence from multi-country firm data," The British Accounting Review, Elsevier, vol. 53(1).
• Griffin, Paul A. & Lont, David, H. & Pomare, Carol, 2021. "The curious case of Canadian corporate emissions valuation," The British Accounting Review, Elsevier, vol. 53(1).
• Fernández-Rodríguez, Elena & García-Fernández, Roberto & Martínez-Arias, Antonio, 2021. "Business and institutional determinants of Effective Tax Rate in emerging economies," Economic Modelling, Elsevier, vol. 94(C), pages 692-702.
• Leszczyłowska, Anna & Meier, Jan-Hendrik, 2021. "Do earnings stripping rules hamper investment? Evidence from CIT reforms in European countries," Economics Letters, Elsevier, vol. 200(C).
• Fan, Yaoyao & Jiang, Yuxiang & John, Kose & Liu, Frank Hong, 2021. "From watchdog to watchman: Do independent directors monitor a CEO of their own age?," Journal of Empirical Finance, Elsevier, vol. 61(C), pages 206-229.
• 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.
• 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.
• 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.
• 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.
• 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.
• 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.
• 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.
• Katarzyna Anna Bilicka & Elisa Casi-Eberhard & Carol Seregni & Barbara M. B. Stage, 2021. "Qualitative Information Disclosure: Is Mandating Additional Tax Information Disclosure Always Useful?," CESifo Working Paper Series 9030, CESifo.
• Hoang, Khoa & Cannavan, Damien & Huang, Ronghong & Peng, Xiaowen, 2021. "Predicting stock returns with implied cost of capital: A partial least squares approach," Journal of Financial Markets, Elsevier, vol. 53(C).
• Lu, Jing & Wang, Jun, 2021. "Corporate governance, law, culture, environmental performance and CSR disclosure: A global perspective," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 70(C).
• Gipper, Brandon, 2021. "The economic effects of expanded compensation disclosures," Journal of Accounting and Economics, Elsevier, vol. 71(1).
• Leone, Andrew J. & Li, Edward Xuejun & Liu, Michelle, 2021. "On the SEC's 2010 enforcement cooperation program," Journal of Accounting and Economics, Elsevier, vol. 71(1).
• Reiter, Nayana, 2021. "Investor communication and the benefits of cross-listing," Journal of Accounting and Economics, Elsevier, vol. 71(1).
• Heese, Jonas & Krishnan, Ranjani & Ramasubramanian, Hari, 2021. "The Department of Justice as a gatekeeper in whistleblower-initiated corporate fraud enforcement: Drivers and consequences," Journal of Accounting and Economics, Elsevier, vol. 71(1).
• Xue, Hao & Zheng, Ronghuo, 2021. "Word-of-mouth communication, noise-driven volatility, and public disclosure," Journal of Accounting and Economics, Elsevier, vol. 71(1).
• Seo, Hojun, 2021. "Peer effects in corporate disclosure decisions," Journal of Accounting and Economics, Elsevier, vol. 71(1).
• Faccio, Mara & Morck, Randall & Deniz Yavuz, M., 2021. "Business groups and the incorporation of firm-specific shocks into stock prices," Journal of Financial Economics, Elsevier, vol. 139(3), pages 852-871.
  • Mara Faccio & Randall Morck & M. Deniz Yavuz, 2019. "Business Groups and the Incorporation of Firm-specific Shocks into Stock Prices," NBER Working Papers 25908, National Bureau of Economic Research, Inc.
• Naaraayanan, S. Lakshmi & Nielsen, Kasper Meisner, 2021. "Does personal liability deter individuals from serving as independent directors?," Journal of Financial Economics, Elsevier, vol. 140(2), pages 621-643.
• Karampinis, Nikolaos I., 2021. "A cross-national analysis on the impact of enforcement on impairments of tangible assets under IFRS," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 42(C).
• Aust, Viktoria & Pelger, Christoph & Drefahl, Christian, 2021. "Exploring the relationship between valuation and stewardship uses of accounting information: Empirical evidence from German listed firms," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 42(C).
• Alhababsah, Salem & Yekini, Sina, 2021. "Audit committee and audit quality: An empirical analysis considering industry expertise, legal expertise and gender diversity," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 42(C).
• 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).
• 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).
• 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.
• 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).
• 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.
• 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.
• 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.
• 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.
• 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.
• 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.
• 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.
• 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.
• 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.
• 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.
• 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, Faculdade de Economia, NOVAFRICA.
• 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.
• 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..
• 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.
• Elzbieta Izabela Szczepankiewicz & Joanna Blazynska & Beata Zaleska, 2021. "Comply or Explain Principle in the Context of Corporate Governance in Companies Listed at the Warsaw Stock Exchange," European Research Studies Journal, European Research Studies Journal, vol. 0(Special 1), pages 281-310.
• Boguslaw Waclawik, 2021. "Corporate Reporting in the Time of COVID-19: Analysis of Information Disclosed by Selected Companies Listed on the Warsaw Stock Exchange," European Research Studies Journal, European Research Studies Journal, vol. 0(Special 1), pages 386-402.
• Agnieszka Judkowiak, 2021. "Disclosure Practices of Information in the Field of Financial Instruments: Evidence from Polish Companies Listed in the Warsaw Stock Exchange," European Research Studies Journal, European Research Studies Journal, vol. 0(Special 1), pages 468-493.
• Andalia, 2021. "Analysis of Factors Affecting Fraudulent Financial Reporting with Independent Commissioners as Moderation Variable," GATR Journals afr193, Global Academy of Training and Research (GATR) Enterprise.
• Median Wilestari, 2021. "The Influence of Regulation and Financial Performance on The Disclosure of Corporate Social Responsibility and Corporate Reputation Moderated by Ownership Structure," GATR Journals afr194, Global Academy of Training and Research (GATR) Enterprise.
• Nico Alexander, 2021. "Corporate Governance and Earnings Management: Empirical Evidence of the Distress and Non-Distress Companies," GATR Journals afr195, Global Academy of Training and Research (GATR) Enterprise.
• Zainab Aman, 2021. "The Moderating Effect of Board Independence on the Relationship between Family Ownership and Corporate Sustainability Reporting In Malaysia," GATR Journals afr196, Global Academy of Training and Research (GATR) Enterprise.
• 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.
• 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.
  • Gaëtan Le Quang, 2021. "“Taking Diversity Into Account”: Real effects of accounting measurement on asset allocation," Post-Print hal-03154302, HAL.

2020

• 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.
• 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.
• 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.
• 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, 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.
• 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.
• Olivier Dessaint & Thierry Foucault & Laurent Frésard, 2020. "Does Big Data Improve Financial Forecasting? The Horizon Effect," Working Papers hal-03031876, HAL.
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• 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 à ngel 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 Nariño, 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 Nariño, 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.
• 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.
• 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.
• 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 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.
• 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, 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.
• 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.
• 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;Boletín Económico Homepage, 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;Boletín Económico Homepage, 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;Boletín Económico Homepage, 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;Boletín Económico Homepage, 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;Economic Bulletin Homepage, 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;Economic Bulletin Homepage, 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;Economic Bulletin Homepage, 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;Economic Bulletin Homepage, 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.
• 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.
• 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.
• 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.
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• Kang, Jung Koo & Loumioti, Maria & Wittenberg-Moerman, Regina, 2020. "Lifting the banking veil: credit standards’ harmonization through lending transparency," Working Paper Series 2367, European Central Bank.
• Smith, Kevin & So, Eric C., 2020. "Measuring Risk Information," Research Papers 3857, Stanford University, Graduate School of Business.
• 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.
• 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).
• Caban-Garcia, Maria T. & Choi, Heeick & Kim, Myungsun, 2020. "The effects of operating cash flow disclosure on earnings comparability, analysts' forecasts, and firms’ investment decisions during the Pre-IFRS era," The British Accounting Review, Elsevier, vol. 52(4).
• Zhang, Zhuang & Ntim, Collins G. & Zhang, Qingjing & Elmagrhi, Mohamed H., 2020. "Does accounting comparability affect corporate employment decision-making?," The British Accounting Review, Elsevier, vol. 52(6).
• Griffin, Paul A. & Neururer, Thaddeus & Sun, Estelle Y., 2020. "Environmental performance and analyst information processing costs," Journal of Corporate Finance, Elsevier, vol. 61(C).
• Zhang, Shanshan & Liu, Chang, 2020. "State ownership and the structuring of lease arrangements," Journal of Corporate Finance, Elsevier, vol. 62(C).
• Chung, Chune Young & Kim, Incheol & Rabarison, Monika K. & To, Thomas Y. & Wu, Eliza, 2020. "Shareholder litigation rights and corporate acquisitions," Journal of Corporate Finance, Elsevier, vol. 62(C).
• Wang, Rouzhi & Wu, Chaopeng, 2020. "Politician as venture capitalist: Politically-connected VCs and IPO activity in China," Journal of Corporate Finance, Elsevier, vol. 64(C).
• Li, Jianqiang & Shan, Yaowen & Tian, Gary & Hao, Xiangchao, 2020. "Labor cost, government intervention, and corporate innovation: Evidence from China," Journal of Corporate Finance, Elsevier, vol. 64(C).
• Chu, Yongqiang & Liu, Ming & Ma, Tao & Li, Xinming, 2020. "Executive compensation and corporate risk-taking: Evidence from private loan contracts," Journal of Corporate Finance, Elsevier, vol. 64(C).
• Jiang, Fuxiu & Ma, Yunbiao & Wang, Xue, 2020. "Multiple blockholders and earnings management," Journal of Corporate Finance, Elsevier, vol. 64(C).
• Xu, Limin & Yu, Chia-Feng (Jeffrey) & Zurbruegg, Ralf, 2020. "The benefit of being a local leader: Evidence from firm-specific stock price crash risk," Journal of Corporate Finance, Elsevier, vol. 65(C).
• Arifin, Taufiq & Hasan, Iftekhar & Kabir, Rezaul, 2020. "Transactional and relational approaches to political connections and the cost of debt," Journal of Corporate Finance, Elsevier, vol. 65(C).
• Soon Kim, Kyung & Young Chung, Chune & Hwon Lee, Jin & Cho, Sangjun, 2020. "Accruals quality, information risk, and institutional investors’ trading behavior: Evidence from the Korean stock market," The North American Journal of Economics and Finance, Elsevier, vol. 51(C).
• Seok, Sang Ik & Cho, Hoon & Ryu, Doojin, 2020. "The information content of funds from operations and net income in real estate investment trusts," The North American Journal of Economics and Finance, Elsevier, vol. 51(C).
• Asiri, Mohammed & Al-Hadi, Ahmed & Taylor, Grantley & Duong, Lien, 2020. "Is corporate tax avoidance associated with investment efficiency?," The North American Journal of Economics and Finance, Elsevier, vol. 52(C).
• An, Jiyoun & Ho, Kin-Yip & Zhang, Zhaoyong, 2020. "What drives the liquidity premium in the Chinese stock market?," The North American Journal of Economics and Finance, Elsevier, vol. 54(C).
• Chen, Ching-Lung & Chen, Chung-Yu & Weng, Pei-Yu, 2020. "Do related party transactions always deteriorate earnings informativeness?," The North American Journal of Economics and Finance, Elsevier, vol. 54(C).
• Yamaguchi, Rintaro, 2020. "Available capital, utilized capital, and shadow prices in inclusive wealth accounting," Ecological Economics, Elsevier, vol. 169(C).
• Ho, Kung-Cheng & Yen, Huang-Ping & Gu, Yan & Shi, Lisi, 2020. "Does societal trust make firms more trustworthy?," Emerging Markets Review, Elsevier, vol. 42(C).
• Ho, Kin-Yip & An, Jiyoun, 2020. "Decomposing the value premium: The role of intangible information in the Chinese stock market," Emerging Markets Review, Elsevier, vol. 44(C).
• Akisik, Orhan & Gal, Graham & Mangaliso, Mzamo P., 2020. "IFRS, FDI, economic growth and human development: The experience of Anglophone and Francophone African countries," Emerging Markets Review, Elsevier, vol. 45(C).
• Karpuz, Ahmet & Kim, Kirak & Ozkan, Neslihan, 2020. "Does financial reporting regulation influence the value of cash holdings?," Journal of Empirical Finance, Elsevier, vol. 59(C), pages 52-67.
• Grey, Colette & Flynn, Antoinette & Donnelly, Ray, 2020. "Management compensation contracts and distribution policies in the US technology sector," International Review of Financial Analysis, Elsevier, vol. 67(C).
• Bergsma, Kelley & Tayal, Jitendra, 2020. "Quarterly earnings announcements and intra-industry information transfer from the Pacific to the Atlantic," International Review of Financial Analysis, Elsevier, vol. 70(C).
• Chlomou, Grigoria & Demirakos, Efthimios, 2020. "How do financial analysts implement the Sum-of-the-Parts (SOTP) valuation framework?," International Review of Financial Analysis, Elsevier, vol. 70(C).
• Ruslan Brukhanskyi, 2020. "Development Parameters of the Corporate Strategic Accounting and Analytical System of the Enterprise," Accounting and Finance, 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," Accounting and Finance, 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," Accounting and Finance, Institute of Accounting and Finance, issue 1, pages 20-27, March.
• Hanna Verzilova, 2020. "Methodical Aspects of Documenting the Marketing Activities," Accounting and Finance, 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," Accounting and Finance, Institute of Accounting and Finance, issue 1, pages 36-44, March.
• Serhii Bardash & Tetiana Osadcha, 2020. "Intellectual Rent Identification: Accounting Aspect," Accounting and Finance, 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," Accounting and Finance, 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," Accounting and Finance, 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," Accounting and Finance, Institute of Accounting and Finance, issue 1, pages 69-76, March.
• Nataliya Tsaruk, 2020. "Accountant's Qualification According to the Employers' Queries," Accounting and Finance, 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," Accounting and Finance, 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," Accounting and Finance, 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," Accounting and Finance, 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," Accounting and Finance, 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," Accounting and Finance, Institute of Accounting and Finance, issue 2, pages 18-28, June.
• Serhiy Lehenchuk, 2020. "The Future of Corporate Reporting: History, Perspectives and Problems," Accounting and Finance, 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," Accounting and Finance, Institute of Accounting and Finance, issue 2, pages 39-49, June.
• Nataliia Bondarenko & Viktoriia Sitenko, 2020. "Improving the Accounting for Credit Transactions in Pawnshops," Accounting and Finance, Institute of Accounting and Finance, issue 2, pages 5-11, June.
• Viktoriia Yatsenko, 2020. "The Role and Significance of Criticism in Accounting Research," Accounting and Finance, 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," Accounting and Finance, 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," Accounting and Finance, Institute of Accounting and Finance, issue 3, pages 22-29, September.
• Leonid Suk & Petro Suk, 2020. "Accounting Objects in Crop Production," Accounting and Finance, 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?," Accounting and Finance, 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," Accounting and Finance, Institute of Accounting and Finance, issue 3, pages 5-11, September.
• Vasyl Hyk, 2020. "Conceptual Fundamentals of Institutional Theory of Accounting," Accounting and Finance, 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," Accounting and Finance, 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," Accounting and Finance, 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," Accounting and Finance, 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," Accounting and Finance, 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.
• 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.
• 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.
• Minda Muliana Sebayang & Iskandar Muda, 2020. "To Be An Accountant - How Accounting Student Choose Their Career," Junior Scientific Researcher, SC Research Publishing SRL, vol. 6(1), pages 34-40, May.
• David Schröder, 2020. "The role of market efficiency on implied cost of capital estimates: an international perspective," Annals of Finance, Springer, vol. 16(4), pages 463-499, December.
• Konosuke Shimamoto & Fumiko Takeda, 2020. "IFRS Adoption and Accounting Conservatism of Japanese Firms with Governance System Transition," International Advances in Economic Research, Springer;International Atlantic Economic Society, vol. 26(2), pages 161-173, May.
• David Homola & Marie Paseková & Michal Šindelář, 2020. "Experiences of Auditors and Tax Advisors with Accounting Errors: Empirical Evidence from the Czech Republic," International Advances in Economic Research, Springer;International Atlantic Economic Society, vol. 26(3), pages 323-324, August.
• Marie Paseková & Jana Helová & Miroslava Dolejšová, 2020. "Fraud Triangle from the Perspective of Accountants in the Czech Republic," International Advances in Economic Research, Springer;International Atlantic Economic Society, vol. 26(4), pages 451-452, November.
• Susanna Gallani & Takehisa Kajiwara & Ranjani Krishnan, 2020. "Value of new performance information in healthcare: evidence from Japan," International Journal of Health Economics and Management, Springer, vol. 20(4), pages 319-357, December.
• Frerich Buchholz & Kerstin Lopatta & Karen Maas, 2020. "The Deliberate Engagement of Narcissistic CEOs in Earnings Management," Journal of Business Ethics, Springer, vol. 167(4), pages 663-686, December.
• 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.
• Ehsan Khansalar & Eilnaz Kashefi-Pour, 2020. "The usefulness of the double entry constraint for predicting earnings," Review of Quantitative Finance and Accounting, Springer, vol. 54(1), pages 51-67, January.
• Richard Cazier & Rosemond Desir & Ray J. Pfeiffer & Lumina Albert, 2020. "Intra-industry information transfer effects of leading firms’ earnings narratives," Review of Quantitative Finance and Accounting, Springer, vol. 54(1), pages 29-49, January.
• Ming-Chin Chen & Chia-Wen Chang & Mei-Chueh Lee, 2020. "The effect of chief financial officers’ accounting expertise on corporate tax avoidance: the role of compensation design," Review of Quantitative Finance and Accounting, Springer, vol. 54(1), pages 273-296, January.
• Luminita Enache & Khaled Hussainey, 2020. "The substitutive relation between voluntary disclosure and corporate governance in their effects on firm performance," Review of Quantitative Finance and Accounting, Springer, vol. 54(2), pages 413-445, February.
• Yin Liu & Huiqi Gan & Khondkar Karim, 2020. "Corporate risk-taking after adoption of compensation clawback provisions," Review of Quantitative Finance and Accounting, Springer, vol. 54(2), pages 617-649, February.
• Peng-Chia Chiu & Timothy D. Haight, 2020. "Investor learning, earnings signals, and stock returns," Review of Quantitative Finance and Accounting, Springer, vol. 54(2), pages 671-698, February.
• Gerald J. Lobo & Ashok Robin & Kean Wu, 2020. "Share repurchases and accounting conservatism," Review of Quantitative Finance and Accounting, Springer, vol. 54(2), pages 699-733, February.
• Thomas J. Lopez & Craig A. Sisneros & Trevor Sorensen, 2020. "The market pricing of negative special items through time: an unintended consequence of regulation change?," Review of Quantitative Finance and Accounting, Springer, vol. 54(2), pages 753-777, February.
• Chii-Shyan Kuo & Chandra Subramaniam & Xu Wang & Shih-Ti Yu, 2020. "Adoption of performance-vested equity incentives under investor pressure: window dressing or taking the window of opportunity?," Review of Quantitative Finance and Accounting, Springer, vol. 54(2), pages 565-587, February.
• Rajiv D. Banker & Dmitri Byzalov & Shunlan Fang & Byunghoon Jin, 2020. "Operating asymmetries and non-linear spline correction in discretionary accrual models," Review of Quantitative Finance and Accounting, Springer, vol. 54(3), pages 803-850, April.
• Bok Baik & Jin-Mo Kim & Kyonghee Kim & Sukesh Patro, 2020. "Hedge fund ownership and voluntary disclosure," Review of Quantitative Finance and Accounting, Springer, vol. 54(3), pages 877-910, April.
• Ling Tuo & Ji Yu & Yu Zhang, 2020. "How do industry peers influence individual firms’ voluntary disclosure strategies?," Review of Quantitative Finance and Accounting, Springer, vol. 54(3), pages 911-956, April.
• Archana Jain & Chinmay Jain & Ashok Robin, 2020. "Does accounting conservatism deter short sellers?," Review of Quantitative Finance and Accounting, Springer, vol. 54(3), pages 1075-1100, April.
• Min Liu, 2020. "Real and accrual-based earnings management in the pre- and post- engagement partner signature requirement periods in the United Kingdom," Review of Quantitative Finance and Accounting, Springer, vol. 54(3), pages 1133-1161, April.
• Eliza Xia Zhang, 2020. "The impact of cash flow management versus accruals management on credit rating performance and usage," Review of Quantitative Finance and Accounting, Springer, vol. 54(4), pages 1163-1193, May.
• Katsiaryna Salavei Bardos & Brandon N. Cline & Gregory Koutmos, 2020. "Risk dynamics around restatement announcements," Review of Quantitative Finance and Accounting, Springer, vol. 54(4), pages 1279-1313, May.
• Mohamed Khalil & Aydin Ozkanc & Yilmaz Yildiz, 2020. "Foreign institutional ownership and demand for accounting conservatism: evidence from an emerging market," Review of Quantitative Finance and Accounting, Springer, vol. 55(1), pages 1-27, July.
• Jude Edeigba & Christopher Gan & Felix Amenkhienan, 2020. "The influence of cultural diversity on the convergence of IFRS: evidence from Nigeria IFRS implementation," Review of Quantitative Finance and Accounting, Springer, vol. 55(1), pages 105-121, July.
• Sudip Datta & Anand Jha & Manoj Kulchania, 2020. "On accounting’s twenty-first century challenge: evidence on the relation between intangible assets and audit fees," Review of Quantitative Finance and Accounting, Springer, vol. 55(1), pages 123-162, July.
• Marwa Elnahass & Kamil Omoteso & Aly Salama & Vu Quang Trinh, 2020. "Differential market valuations of board busyness across alternative banking models," Review of Quantitative Finance and Accounting, Springer, vol. 55(1), pages 201-238, July.
• Santanu Mitra & Hakjoon Song & Sang Mook Lee & Shin Hyoung Kwon, 2020. "CEO tenure and audit pricing," Review of Quantitative Finance and Accounting, Springer, vol. 55(2), pages 427-459, August.
• Tri Tri Nguyen & Chau Minh Duong & Nguyet Thi Minh Nguyen & Hung Quang Bui, 2020. "Accounting conservatism and banking expertise on board of directors," Review of Quantitative Finance and Accounting, Springer, vol. 55(2), pages 501-539, August.
• Luminita Enache & Antonio Parbonetti & Anup Srivastava, 2020. "Are all outside directors created equal with respect to firm disclosure policy?," Review of Quantitative Finance and Accounting, Springer, vol. 55(2), pages 541-577, August.
• Mehrzad Azmi Shabestari & Kevin Moffitt & Bharat Sarath, 2020. "Did the banking sector foresee the financial crisis? Evidence from risk factor disclosures," Review of Quantitative Finance and Accounting, Springer, vol. 55(2), pages 647-669, August.
• Claire Y. C. Liang & Rengong Zhang, 2020. "Post-earnings announcement drift and parameter uncertainty: evidence from industry and market news," Review of Quantitative Finance and Accounting, Springer, vol. 55(2), pages 695-738, August.
• Sharad Asthana & Rachana Kalelkar, 2020. "Impact of economic policy uncertainty on disclosure and pricing of earnings news," Review of Quantitative Finance and Accounting, Springer, vol. 55(4), pages 1481-1512, November.
• Cristian Florian Florea, 2020. "Fiscal Cost Management: Means of Using Financial and Accounting Information," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 6(2), pages 112-121, June.
• Omar Alhato & Alin Tomus & Carmina-Elena Mihai, 2020. "Financial Statements in the Context of the Accounting System of Modern Entities. A Comparative Analysis between Jordan and Romania," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 6(3), pages 66-71, September.
• Masaki KUSANO, 2020. "Does Recognition versus Disclosure of Pension Liabilities Affect Credit Ratings? Evidence from Japan," Discussion papers e-20-005, Graduate School of Economics , Kyoto University.
• Houda Qasim Aleqedat & Sara Zakaria AL-Rawash, 2020. "International Journal of Business and Social Research (IJBSR)7The Impacts of Hofstede’s Cultural Dimensions and Ownership Structure on Dividend Policy of Financial Sectors in Jordan," Journal of Business, LAR Center Press, vol. 5(1), pages 07-25, January.
• Sa’adiah Munir & Gary John Rangel & Ravichandran K. Subramaniam & Mohd. Zulkhairi bin Mustapha, 2020. "Do Heterogeneous Boards Promote Firm Innovation? Evidence from Malaysia," Capital Markets Review, Malaysian Finance Association, vol. 28(1), pages 25-47.
• 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," 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.
• 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.
• 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.
• 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.
• Kowalak Robert, 2020. "Auditing of Company Financial Standing Using Aggregate Measure," Financial Sciences. Nauki o Finansach, Sciendo, vol. 25(1), pages 14-22, March.
• 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.
• 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.
• 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.
• Kasztelnik Karina, 2020. "Innovative Empirical Model for Predicting National Banks’ Financial Failure with Artificial Intelligence Subset Data Analysis in the United States," Open Economics, De Gruyter, vol. 3(1), pages 98-111, January.
• Nguyen Anh Huu & Nguyen Linh Ha & Doan Duong Thuy, 2020. "Ownership Structure and Earnings Management: Empirical Evidence from Vietnam Real Estate Sector," Real Estate Management and Valuation, Sciendo, vol. 28(2), pages 37-51, June.
• Cerqueira Antonio & Pereira Claudia, 2020. "The Effect of Economic Conditions on Accounting Conservatism under IFRS in Europe," Review of Economic Perspectives, Sciendo, vol. 20(2), pages 137-169, June.
• Pordea Daniela & David Delia & Mateș Dorel, 2020. "The Impact of Operating Cash Flow and Current Ratio on the Profitability in Construction Industry," Studia Universitatis „Vasile Goldis” Arad – Economics Series, Sciendo, vol. 30(1), pages 22-32, March.
• Cernușca Lucian, 2020. "Soft and Hard Skills in Accounting Field-Empiric Results and Implication for the Accountancy Profession," Studia Universitatis „Vasile Goldis” Arad – Economics Series, Sciendo, vol. 30(1), pages 33-56, March.
• Sanni Mubaraq & Salami Abdulai Agbaje & Uthman Ahmad Bukola, 2020. "Determinants of Bank Performance in Nigeria: Do they Behave Differently with Risk-Adjusted Returns?," Studia Universitatis „Vasile Goldis” Arad – Economics Series, Sciendo, vol. 30(3), pages 1-34, September.
• Fagbemi Temitope Olamide, 2020. "Impact of Environmental, Demographical and Personal Factors on Auditors’ Ethical Decision Making in Nigeria," Studia Universitatis „Vasile Goldis” Arad – Economics Series, Sciendo, vol. 30(3), pages 35-58, September.
• Safta Ioana-Lavinia & Achim Monica Violeta & Borlea Sorin Nicolae, 2020. "Manipulation of Financial Statements Through the Use of Creative Accounting. Case of Romanian Companies," Studia Universitatis „Vasile Goldis” Arad – Economics Series, Sciendo, vol. 30(3), pages 90-107, September.
• Marc Badia & Miguel Duro & Bjorn N. Jorgensen & Gaizka Ormazabal & Hans B. Christensen, 2020. "The Informational Effects of Tightening Oil and Gas Disclosure Rules," Contemporary Accounting Research, John Wiley & Sons, vol. 37(3), pages 1720-1755, September.
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• Horváth & Partners Management Consultants, 2020. "The Controlling Concept:Cornerstone of Performance Management," World Scientific Books, World Scientific Publishing Co. Pte. Ltd., number 11778, October.
• 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, October.
• 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, October.
• 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, 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.
• 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, 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.
• Kim, Kyung Soon & Chung, Chune Young & Liu, Chang, 2020. "Is institutional monitoring time-varying? Evidence from the Korean market," Finance Research Letters, Elsevier, vol. 32(C).
• Chen, Clara Chia Sheng & Chou, Yan-Yu & Wei, Peihwang, 2020. "Country factors in earnings management of ADR firms," Finance Research Letters, Elsevier, vol. 32(C).
• Yang, Daecheon & Kim, Hyuntae, 2020. "Managerial overconfidence and manipulation of operating cash flow: Evidence from Korea✰," Finance Research Letters, Elsevier, vol. 32(C).
• Thanh, Su Dinh & Canh, Nguyen Phuc & Ha, Nguyen Tran Thai, 2020. "Debt structure and earnings management: A non-linear analysis from an emerging economy," Finance Research Letters, Elsevier, vol. 35(C).
• Borochin, Paul, 2020. "The information content of real operating performance measures from the airline industry," Journal of Financial Markets, Elsevier, vol. 50(C).
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• Cheng, Xiaoyan & Mpundu, Heminigild & Wan, Huishan, 2020. "Investment efficiency: Dual-class vs. Single-class firms," Global Finance Journal, Elsevier, vol. 45(C).
• Li, Wanli & Wang, Chaohui & Ren, Qizhe & Zhao, Ding, 2020. "Institutional distance and cross-border M&A performance: A dynamic perspective," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 66(C).
• Chui, David & Wing Cheng, Wui & Chi Chow, Sheung & LI, Ya, 2020. "Eastern Halloween effect: A stochastic dominance approach," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 68(C).
• Penman, Stephen & Zhang, Xiao-Jun, 2020. "A theoretical analysis connecting conservative accounting to the cost of capital," Journal of Accounting and Economics, Elsevier, vol. 69(1).
• He, Shuoyuan & Narayanamoorthy, Ganapathi (Gans), 2020. "Earnings acceleration and stock returns," Journal of Accounting and Economics, Elsevier, vol. 69(1).
• Beaver, William H. & McNichols, Maureen F. & Wang, Zach Z., 2020. "Increased market response to earnings announcements in the 21st century: An Empirical Investigation," Journal of Accounting and Economics, Elsevier, vol. 69(1).
• Gao, Pingyang & Jiang, Xu, 2020. "The economic consequences of discrete recognition and continuous measurement," Journal of Accounting and Economics, Elsevier, vol. 69(1).
• Bonsall, Samuel B. & Green, Jeremiah & Muller, Karl A., 2020. "Market uncertainty and the importance of media coverage at earnings announcements," Journal of Accounting and Economics, Elsevier, vol. 69(1).
• Christensen, Hans B. & Liu, Lisa Yao & Maffett, Mark, 2020. "Proactive financial reporting enforcement and shareholder wealth," Journal of Accounting and Economics, Elsevier, vol. 69(2).
• Du, Kai & Huddart, Steven & Xue, Lingzhou & Zhang, Yifan, 2020. "Using a hidden Markov model to measure earnings quality," Journal of Accounting and Economics, Elsevier, vol. 69(2).
• Durnev, Art & Mangen, Claudine, 2020. "The spillover effects of MD&A disclosures for real investment: The role of industry competition," Journal of Accounting and Economics, Elsevier, vol. 70(1).
• Schantl, Stefan F. & Wagenhofer, Alfred, 2020. "Deterrence of financial misreporting when public and private enforcement strategically interact," Journal of Accounting and Economics, Elsevier, vol. 70(1).
• Cook, Jonathan & Kowaleski, Zachary T. & Minnis, Michael & Sutherland, Andrew & Zehms, Karla M., 2020. "Auditors are known by the companies they keep," Journal of Accounting and Economics, Elsevier, vol. 70(1).
• Kim, Yongtae & (Nancy) Su, Lixin & (Stephen) Zhou, Gaoguang & (Kevin) Zhu, Xindong, 2020. "PCAOB international inspections and Merger and Acquisition outcomes," Journal of Accounting and Economics, Elsevier, vol. 70(1).
• Merkley, Kenneth & Michaely, Roni & Pacelli, Joseph, 2020. "Cultural diversity on Wall Street: Evidence from consensus earnings forecasts," Journal of Accounting and Economics, Elsevier, vol. 70(1).
• Jia, Weishi & Redigolo, Giulia & Shu, Susan & Zhao, Jingran, 2020. "Can social media distort price discovery? Evidence from merger rumors," Journal of Accounting and Economics, Elsevier, vol. 70(1).
• Chordia, Tarun & Miao, Bin, 2020. "Market efficiency in real time: Evidence from low latency activity around earnings announcements," Journal of Accounting and Economics, Elsevier, vol. 70(2).
• Bhojraj, Sanjeev & Mohanram, Partha & Zhang, Suning, 2020. "ETFs and information transfer across firms," Journal of Accounting and Economics, Elsevier, vol. 70(2).
• Blankespoor, Elizabeth & deHaan, Ed & Marinovic, Iván, 2020. "Disclosure processing costs, investors’ information choice, and equity market outcomes: A review," Journal of Accounting and Economics, Elsevier, vol. 70(2).
• Basu, Sudipta & Vitanza, Justin & Wang, Wei, 2020. "Asymmetric loan loss provision models," Journal of Accounting and Economics, Elsevier, vol. 70(2).
• Xu, Zhaoxia, 2020. "Economic policy uncertainty, cost of capital, and corporate innovation," Journal of Banking & Finance, Elsevier, vol. 111(C).
• Xu, Yuqian & Saunders, Anthony & Xiao, Binqing & Li, Xindan, 2020. "Bank relationship loss: The moderating effect of information opacity," Journal of Banking & Finance, Elsevier, vol. 118(C).
• Kim, Junwoo & Kim, Robert & Kim, Sangwan, 2020. "Does financial statement comparability mitigate delayed trading volume before earnings announcements?," Journal of Business Research, Elsevier, vol. 107(C), pages 62-75.
• Lee, Sang Mook & Jiraporn, Pornsit & Song, Hakjoon, 2020. "Customer concentration and stock price crash risk," Journal of Business Research, Elsevier, vol. 110(C), pages 327-346.
• Xue, Xiaolin & Zhang, Junrui & Yu, Yangxin, 2020. "Distracted passive institutional shareholders and firm transparency," Journal of Business Research, Elsevier, vol. 110(C), pages 347-359.
• Kosmidou, Kyriaki & Kousenidis, Dimitrios & Ladas, Anestis & Negkakis, Christos, 2020. "Regulation of capital flows: Effects on liquidity and the role of financial reporting quality," Journal of Economic Behavior & Organization, Elsevier, vol. 175(C), pages 86-97.
• Ball, Ray & Gerakos, Joseph & Linnainmaa, Juhani T. & Nikolaev, Valeri, 2020. "Earnings, retained earnings, and book-to-market in the cross section of expected returns," Journal of Financial Economics, Elsevier, vol. 135(1), pages 231-254.
• Kusano, Masaki, 2020. "Does recognition versus disclosure affect risk relevance? Evidence from finance leases in Japan," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 38(C).
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• El-Helaly, Moataz & Ntim, Collins G. & Al-Gazzar, Manar, 2020. "Diffusion theory, national corruption and IFRS adoption around the world," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 38(C).
• Key, Kimberly G. & Kim, Jeong Youn, 2020. "IFRS and accounting quality: Additional evidence from Korea," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 39(C).
• Schulte Sasse, Katharina & Watrin, Christoph & Weiß, Falko, 2020. "The alignment between reported profits and real activity in times of the BEPS Action Plan," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 40(C).
• Tsalavoutas, Ioannis & Tsoligkas, Fanis & Evans, Lisa, 2020. "Compliance with IFRS mandatory disclosure requirements: A structured literature review," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 40(C).
• Al-Okaily, Jihad & BenYoussef, Nourhene, 2020. "Audit committee effectiveness and non-audit service fees: Evidence from UK family firms," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 41(C).
• Kamarudin, Khairul Anuar & Ariff, Akmalia M. & Jaafar, Aziz, 2020. "Investor protection, cross-listing and accounting quality," Journal of Contemporary Accounting and Economics, Elsevier, vol. 16(1).
• Golubeva, Olga, 2020. "Maximising international returns: Impact of IFRS on foreign direct investments," Journal of Contemporary Accounting and Economics, Elsevier, vol. 16(2).
• Bhuiyan, Md. Borhan Uddin & Rahman, Asheq & Sultana, Nigar, 2020. "Female tainted directors, financial reporting quality and audit fees," Journal of Contemporary Accounting and Economics, Elsevier, vol. 16(2).
• Clarkson, Peter & Gao, Ru & Herbohn, Kathleen, 2020. "The relationship between a firm’s information environment and its cash holding decision," Journal of Contemporary Accounting and Economics, Elsevier, vol. 16(2).
• Chang, Che-Chia & Pan, Hunghua, 2020. "How do stock-for-stock acquirers manage earnings? The accruals feature of real earnings management," Journal of Contemporary Accounting and Economics, Elsevier, vol. 16(2).
• Srinidhi, Bin & Liao, Qunfeng, 2020. "Family firms and crash risk: Alignment and entrenchment effects," Journal of Contemporary Accounting and Economics, Elsevier, vol. 16(2).
• Kabir, Humayun & Su, Li & Rahman, Asheq, 2020. "Firm life cycle and the disclosure of estimates and judgments in goodwill impairment tests: Evidence from Australia," Journal of Contemporary Accounting and Economics, Elsevier, vol. 16(3).
• Johnston, Joseph & Soileau, Jared, 2020. "Enterprise risk management and accruals estimation error," Journal of Contemporary Accounting and Economics, Elsevier, vol. 16(3).
• Huang, Kelly, 2020. "Management forecast errors and corporate investment efficiency," Journal of Contemporary Accounting and Economics, Elsevier, vol. 16(3).
• Li, Yuanhui & Li, Xiao & Xiang, Erwei & Geri Djajadikerta, Hadrian, 2020. "Financial distress, internal control, and earnings management: Evidence from China," Journal of Contemporary Accounting and Economics, Elsevier, vol. 16(3).
• Xiang, Erwei & Gasbarro, Dominic & Cullen, Grant & Ruan, Wenjuan, 2020. "Does R&D expenditure volatility affect stock return?," Journal of Contemporary Accounting and Economics, Elsevier, vol. 16(3).
• Chen, Shihua & Han, Xu & Jebran, Khalil, 2020. "Social trust environment and tunneling," Journal of Contemporary Accounting and Economics, Elsevier, vol. 16(3).
• Moy, Melissa & Heaney, Richard & Tarca, Ann & van Zyl, Warrick, 2020. "Conditional accounting conservatism: Exploring the impact of changes in institutional frameworks in four countries," Journal of Contemporary Accounting and Economics, Elsevier, vol. 16(3).
• Lin, Shu & Xia, Hui Harry & Ryabova, Tatyana, 2020. "The effect of analysts’ GAAP earnings forecasts on managers’ classification shifting," Journal of Contemporary Accounting and Economics, Elsevier, vol. 16(3).
• Baum-Snow, Nathaniel & Hartley, Daniel, 2020. "Accounting for central neighborhood change, 1980–2010," Journal of Urban Economics, Elsevier, vol. 117(C).
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• Xie, Jin, 2020. "Capital-market consequences of asymmetric output-price rigidities," Journal of Monetary Economics, Elsevier, vol. 114(C), pages 221-239.
• Liu, Ningyue & Bredin, Don & Cao, Huijuan, 2020. "The investment behavior of Qualified Foreign Institutional Investors in China," Journal of Multinational Financial Management, Elsevier, vol. 54(C).
• Bai, Min & Xu, Limin & Yu, Chia-Feng (Jeffrey) & Zurbruegg, Ralf, 2020. "Superstition and stock price crash risk," Pacific-Basin Finance Journal, Elsevier, vol. 60(C).
• 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).
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• Abdul Halim, Zairihan & Xu, Suichen & Abdul Majid, Norakma, 2020. "Earnings management around Islamic bonds issuance," The Quarterly Review of Economics and Finance, Elsevier, vol. 77(C), pages 195-205.
• Chen, I-Ju & Hsu, Po-Hsuan & Officer, Micah S. & Wang, Yanzhi, 2020. "The Oscar goes to…: High-tech firms’ acquisitions in response to rivals’ technology breakthroughs," Research Policy, Elsevier, vol. 49(7).
• Huang, Yong & Yan, Chao, 2020. "Global accounting standards, financial statement comparability, and the cost of capital," International Review of Economics & Finance, Elsevier, vol. 69(C), pages 301-318.
• Akisik, Orhan, 2020. "The impact of financial development, IFRS, and rule of LAW on foreign investments: A cross-country analysis," International Review of Economics & Finance, Elsevier, vol. 69(C), pages 815-838.
• de Carvalho, Antonio Gledson & Pinheiro, Roberto B. & Sampaio, Joelson Oliveira, 2020. "The dynamics of earnings management in IPOs and the role of venture capital," Research in International Business and Finance, Elsevier, vol. 51(C).
• Zhang, Li, 2020. "The effects of trading rights and ownership structures on the informativeness of accounting earnings: Evidence from China’ split share structure reform," Research in International Business and Finance, Elsevier, vol. 51(C).
• Yuan, Shuai & Lan, Hao & Seufert, Juergen H., 2020. "FRC intervention, financial reporting quality and due diligence," Research in International Business and Finance, Elsevier, vol. 52(C).
• Cheng, Dong & Yu, Jian & Zhang, Dayong & Zheng, Wenping, 2020. "Is heterogeneous capital depreciation important for estimating firm-level productivity? Evidence from Chinese manufacturing firms," Research in International Business and Finance, Elsevier, vol. 52(C).
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• 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.
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• 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.
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• 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.
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• 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.
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• 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.
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• 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.
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• 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.
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• 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.
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• 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).
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• 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).
• 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).
• 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).
• Josef Krupička, 2020. "The Management Accounting Practices in Healthcare: The Case of Czech Republic 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.
• 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.
• 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, 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, 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, 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.
• 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.
• CIOLOMIC Ioana-Andreea, BELEIU Ioana Natalia, 2020. "Exploring The Idiosyncrasies Of State-Owned Enterprises In The Whole Of Government Picture," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 72(1), pages 46-56, April.
• COȘOFREÈš Bogdan-Dumitru, MÂRÈš Roxana-Aurelia, MANEA Mihaela, 2020. "An Overview Of The Non-Financial Reporting Practices Of The Romanian Public-Interest Entities Listed On Bucharest Stock Exchange," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 72(1), pages 57-64, April.
• Ioannis Asimakopoulos & Athanasios P. Fassas & Dimitris Malliaropulos, 2020. "Does earnings quality matter? Evidence from the Athens Exchange," Economic Bulletin, Bank of Greece, issue 52, pages 93-112, December.
• Jaroslav Písek, 2020. "Future perspectives of independent pharmacies in the Czech Republic – Comparative analysis of selected financial indicators of independent pharmacies," Economics Working Papers 2020-01, University of South Bohemia in Ceske Budejovice, Faculty of Economics.
• Проф. Д-Р Фаня Филипова & Доц. Д-Р Венелин Георгиев & Гл. Ас. Д-Р Атанас Атанасов & Гл. Ас. Д-Р Рени Петрова & Гл. Ас. Д-Р Румяна Маринова, 2020. "Ефекти От Прилагането На Мсфо 15 Приходи От Договори С Клиенти В Част От Българските Предприятия За Периода 2017 – 2018 Година," ICPA Articles, Institute of Certified Public Accountants, vol. 2020(1), pages 1-16.
• Доц. Д-Р Бойка Брезоева, 2020. "Счетоводно Отчитане На Продажби С Обратен Лизинг Съгласно Мсфо 16 Лизинг," ICPA Articles, Institute of Certified Public Accountants, vol. 2020(3), pages 1-21.
• 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.
• 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.
• 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.
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• 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.
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• Dinithi Ranasinghe & Paul Mather & Suzanne Young, 2020. "Board structure and earnings persistence: The mediation effect of board processes," Australian Journal of Management, Australian School of Business, vol. 45(2), pages 266-293, May.
• Hai Wu & Anne-Maree Thomas & Sue Wright, 2020. "Using the R&D capitalisation choice to explain the scale benefits of R&D investment," Australian Journal of Management, Australian School of Business, vol. 45(4), pages 579-606, November.
• S. Putri A. & . Azwardi & . Sa’adah & С. Путри А. & . Азварди & . Саада, 2020. "Влияние интеллектуального капитала, доходности и дивидендов на рыночную капитализацию // Impact of Intellectual Capital, Profitability and Dividend on Market Capitalization," Финансы: теория и практика/Finance: Theory and Practice // Finance: Theory and Practice, ФГОБУВО Финансовый университет при Правительстве Российской Федерации // Financial University under The Government of Russian Federation, vol. 24(3), pages 174-182.
• Fernando Zanella & Peter Oyelere, 2020. "Are non-sticky costs endemic in the Arabian Gulf Region? Evidence from publicly listed companies," Proceedings of International Academic Conferences 10012411, International Institute of Social and Economic Sciences.
• Magaji Abba & Muhammad Auwal Kabir & Abdulkadir Abubakar, 2020. "Environmental Disclosures Effect on Cost of Capital Structure Financing of the Nigerian Listed Companies," Proceedings of Business and Management Conferences 10112442, International Institute of Social and Economic Sciences.
• Tanja ?estanj-Peri? & Suzana Keglevi? Kozjak, 2020. "The Concept of Prudence in Theory and Practice," International Journal of Economic Sciences, International Institute of Social and Economic Sciences, vol. 9(1), pages 156-178, June.
• Michal ?indelá? & Barbora Janasová, 2020. "Are accounting services threatened by moving to shared service centers? - An empirical evidence of czech companies," International Journal of Economic Sciences, International Institute of Social and Economic Sciences, vol. 9(2), pages 111-127, December.
• 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.
• 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.
• 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.
• Sutirtha Bagchi & James Naughton, 2020. "Public-Sector Pension Plans and the Discount Rate Assumption: The Role of Political Incentives," Villanova School of Business Department of Economics and Statistics Working Paper Series 48, Villanova School of Business Department of Economics and Statistics.
• 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.

2019

• 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.
• 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.
• Hermann Jahnke & Jan Thomas Martini & Tobias Wiens, 2019. "Price limits under incomplete preference information based on almost stochastic dominance," Business Research, Springer;German Academic Association for Business Research, vol. 12(1), pages 241-269, April.
• Sebastian Kaumanns, 2019. "“Some fuzzy math”: relational information on debt value adjustments by managers and the financial press," Business Research, Springer;German Academic Association for Business Research, vol. 12(2), pages 755-794, December.
• Salvador Climent-Serrano, 2019. "Effects of economic variables on NPLs depending on the economic cycle," Empirical Economics, Springer, vol. 56(1), pages 325-340, January.
• Irene Trapp & Rouven Trapp, 2019. "The psychological effects of centrality bias: an experimental analysis," Journal of Business Economics, Springer, vol. 89(2), pages 155-189, March.
• Niklas Dreyer & Robert M. Gillenkirch, 2019. "Cash versus opportunity costs and revenues in bilateral bargaining," Journal of Business Economics, Springer, vol. 89(4), pages 357-383, June.
• Sangwook Lee & Sang Hoo Bae & Inshik Seol, 2019. "Loan relation with foreign banks and information asymmetry: evidence from earnings management by local firms in Korea," Journal of Economics and Finance, Springer;Academy of Economics and Finance, vol. 43(2), pages 344-366, April.
• Yuri Biondi & Feng Zhou, 2019. "Interbank credit and the money manufacturing process: a systemic perspective on financial stability," Journal of Economic Interaction and Coordination, Springer;Society for Economic Science with Heterogeneous Interacting Agents, vol. 14(3), pages 437-468, September.
  • Yuri Biondi & Feng Zhou, 2017. "Interbank Credit and the Money Manufacturing Process. A Systemic Perspective on Financial Stability," Papers 1702.08774, arXiv.org.
• Biswaraj Ghosh & Christian Herzig & Musa Mangena, 2019. "Controlling for sustainability strategies: findings from research and directions for the future," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 30(1), pages 5-24, April.
• Ewelina Zarzycka & Justyna Dobroszek & Lauri Lepistö & Sinikka Moilanen, 2019. "Coexistence of innovation and standardization: evidence from the lean environment of business process outsourcing," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 30(3), pages 251-286, October.
• Panagiotis E. Dimitropoulos & Ourania Vrondou & Konstantinos Koronios, 2019. "Earnings Predictability of the Greek Hospitality Industry During the Crisis," Springer Proceedings in Business and Economics, in: Vicky Katsoni & Marival Segarra-Oña (ed.), Smart Tourism as a Driver for Culture and Sustainability, chapter 0, pages 647-658, Springer.
• Jeff L. McMullin & Brian P. Miller & Brady J. Twedt, 2019. "Increased mandated disclosure frequency and price formation: evidence from the 8-K expansion regulation," Review of Accounting Studies, Springer, vol. 24(1), pages 1-33, March.
• John L. Campbell & Mark Cecchini & Anna M. Cianci & Anne C. Ehinger & Edward M. Werner, 2019. "Tax-related mandatory risk factor disclosures, future profitability, and stock returns," Review of Accounting Studies, Springer, vol. 24(1), pages 264-308, March.
• Joshua Cutler & Angela K. Davis & Kyle Peterson, 2019. "Disclosure and the outcome of securities litigation," Review of Accounting Studies, Springer, vol. 24(1), pages 230-263, March.
• Michael S. Drake & Phillip T. Lamoreaux & Phillip J. Quinn & Jacob R. Thornock, 2019. "Auditor benchmarking of client disclosures," Review of Accounting Studies, Springer, vol. 24(2), pages 393-425, June.
• Theodore E. Christensen & Hang Pei & Spencer R. Pierce & Liang Tan, 2019. "Non-GAAP reporting following debt covenant violations," Review of Accounting Studies, Springer, vol. 24(2), pages 629-664, June.
• Ryan T. Ball & Lindsey Gallo & Eric Ghysels, 2019. "Tilting the evidence: the role of firm-level earnings attributes in the relation between aggregated earnings and gross domestic product," Review of Accounting Studies, Springer, vol. 24(2), pages 570-592, June.
• Ed deHaan & David Larcker & Charles McClure, 2019. "Long-term economic consequences of hedge fund activist interventions," Review of Accounting Studies, Springer, vol. 24(2), pages 536-569, June.
• James P. Naughton, 2019. "Regulatory oversight and trade-offs in earnings management: evidence from pension accounting," Review of Accounting Studies, Springer, vol. 24(2), pages 456-490, June.
• Ester Chen & Ilanit Gavious & Nadav Steinberg, 2019. "Dividends from unrealized earnings and default risk," Review of Accounting Studies, Springer, vol. 24(2), pages 491-535, June.
• Matthew C. Cedergren & Changling Chen & Kai Chen, 2019. "The implication of unrecognized asset value on the relation between market valuation and debt valuation adjustment," Review of Accounting Studies, Springer, vol. 24(2), pages 426-455, June.
• Massimiliano Bonacchi & Antonio Marra & Paul Zarowin, 2019. "Organizational structure and earnings quality of private and public firms," Review of Accounting Studies, Springer, vol. 24(3), pages 1066-1113, September.
• Minkwan Ahn & Samuel B. Bonsall & Andrew Buskirk, 2019. "Do managers withhold bad news from credit rating agencies?," Review of Accounting Studies, Springer, vol. 24(3), pages 972-1021, September.
• John L. Campbell & Matthew D. DeAngelis & James R. Moon, 2019. "Skin in the game: personal stock holdings and investors’ response to stock analysis on social media," Review of Accounting Studies, Springer, vol. 24(3), pages 731-779, September.
• Hans B. Christensen & Mark Maffett & Lauren Vollon, 2019. "Securities regulation, household equity ownership, and trust in the stock market," Review of Accounting Studies, Springer, vol. 24(3), pages 824-859, September.
• Cory Cassell & Emily Hunt & Gans Narayanamoorthy & Stephen P. Rowe, 2019. "A hidden risk of auditor industry specialization: evidence from the financial crisis," Review of Accounting Studies, Springer, vol. 24(3), pages 891-926, September.
• Matthias Demmer & Paul Pronobis & Teri Lombardi Yohn, 2019. "Mandatory IFRS adoption and analyst forecast accuracy: the role of financial statement-based forecasts and analyst characteristics," Review of Accounting Studies, Springer, vol. 24(3), pages 1022-1065, September.
• Rebecca N. Hann & Heedong Kim & Yue Zheng, 2019. "Intra-industry information transfers: evidence from changes in implied volatility around earnings announcements," Review of Accounting Studies, Springer, vol. 24(3), pages 927-971, September.
• Eddy Cardinaels & Stephan Hollander & Brian J. White, 2019. "Automatic summarization of earnings releases: attributes and effects on investors’ judgments," Review of Accounting Studies, Springer, vol. 24(3), pages 860-890, September.
• Ole-Kristian Hope & Haihao Lu & Sasan Saiy, 2019. "Director compensation and related party transactions," Review of Accounting Studies, Springer, vol. 24(4), pages 1392-1426, December.
• Michael Firth & Chen Lin & Sonia Man-lai Wong & Xiaofeng Zhao, 2019. "Hello, is anybody there? Corporate accessibility for outside shareholders as a signal of agency problems," Review of Accounting Studies, Springer, vol. 24(4), pages 1317-1358, December.
• Anup Srivastava, 2019. "Improving the measures of real earnings management," Review of Accounting Studies, Springer, vol. 24(4), pages 1277-1316, December.
• Martin R. W. Hiebl & Barbara Mayrleitner, 2019. "Professionalization of management accounting in family firms: the impact of family members," Review of Managerial Science, Springer, vol. 13(5), pages 1037-1068, November.
• Martina Sageder & Birgit Feldbauer-Durstmüller, 2019. "Management control in multinational companies: a systematic literature review," Review of Managerial Science, Springer, vol. 13(5), pages 875-918, November.
• Andreas Barckow, 2019. "Regulation in Corporate Disclosure," Schmalenbach Business Review, Springer;Schmalenbach-Gesellschaft, vol. 71(2), pages 249-253, May.
• Felix Thielemann & Tami Dinh & Helen Kang, 2019. "Non-GAAP Reporting and Debt Market Outcomes: Evidence from Regulation G," Schmalenbach Business Review, Springer;Schmalenbach-Gesellschaft, vol. 71(2), pages 169-203, May.
• Mohamed Sadok GASSOUMA, 2019. "Management of abnormal accounting accruals through the regulatory approach of credit risk: Evidence in the MENA countries' banks before and after the Arab Spring Revolution," Journal of Applied Finance & Banking, SCIENPRESS Ltd, vol. 9(3), pages 1-4.
• Mohamed Sadok GASSOUMA, 2019. "Abnormal accounting accruals Management by market disciplinary approach: Evidence in Tunisian banks before and after the Arab Revolution," Journal of Finance and Investment Analysis, SCIENPRESS Ltd, vol. 8(2), pages 1-2.
• Zahratun Nadhir & Ratna Wardhani, 2019. "The effect of audit quality and degree of international Financial Reporting Standards (IFRS) convergence on the accrual earnings management in ASEAN countries," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 7(1), pages 105-120, September.
• Tutik Arniati & Dyah Aruning Puspita & Aminul Amin & Kashan Pirzada, 2019. "The implementation of good corporate governance model and auditor independence in earnings' quality improvement," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 7(1), pages 188-200, September.
• Lela Nurlaela Wati & Hj. Ina Primiana & Kashan Pirzada & Rachmat Sudarsono, 2019. "Political connection, blockholder ownership and performance," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 7(1), pages 52-68, September.
• Svetlana Mikhailovna Bychkova & Elena Anatolyevna Zhidkova & Dmitriy Vitalievich Eliashev, 2019. "Production activity control methods of the agricultural organizations," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 7(2), pages 1330-1340, December.
• Nazym Bozgulova & Rimma Parmanova & Maira Abenova & Tatyana Ivanyuk & Vassiliy Aryshev, 2019. "Calculation methods for cost management in the construction industry," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 7(2), pages 1450-1461, December.
• Sagin O. Super & Nikhil Chandra Shil*, 2019. "Effect of Audit Delay on the Financial Statements," Sumerianz Journal of Economics and Finance, Sumerianz Publication, vol. 2(4), pages 37-43, 04-2019.
• Francisco J. López-Arceiz & Lourdes Torres & Ana J. Bellostas, 2019. "Does Online Accessibility, as a Transparency Mechanism, Play the Same Role in Private and Public Nonprofit Organizations?," Journal of Entrepreneurial and Organizational Diversity, European Research Institute on Cooperative and Social Enterprises, vol. 8(1), pages 42-64.
• Miren Lorea Maguregui Urionabarrenechea & Javier Corral Lage & Crisanta Elechiguerra Arrizabalaga, 2019. "La identificación de los grupos de interés de las entidades sin fines de lucro en la emisión de información transparente [Identifying stakeholders of non-profit organizations in the issuance of tra," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 131, pages 65-85.
• María Celia López Penabad & José Manuel Maside Sanfiz & Juan Torrelles Manent, 2019. "Análisis económico y social de los centros especiales de empleo: un estudio en Galicia [Economic and social analysis of sheltered workshops: a study in Galicia]," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 132, pages 169-194.
• Neni Meidawati & Muhammad Nurul Azmi, 2019. "Factors Influencing The Compliance Of Taxpayers," Journal of Contemporary Accounting, Universitas Islam Indonesia, Department of Accounting, vol. 1(1), pages 26-37, January.
• Ayu Chairina Laksmi & Savero Izkha Al Hafis, 2019. "The Influence Of Accounting Students’ Perception Of Public Accounting Profession: A Study From Indonesia," Journal of Contemporary Accounting, Universitas Islam Indonesia, Department of Accounting, vol. 1(1), pages 47-63, January.
• Oriol Amat & Natàlia Amat, 2019. "Evolution of financial information and management control over the last 150 years. The case of Bodegas Torres," Economics Working Papers 1633, Department of Economics and Business, Universitat Pompeu Fabra.
• Antonio Costantini & Stefano Landi & Michele Bonazzi, 2019. "Factors influencing the use of the balanced scorecard: evidence from a regional context," Working Papers 07, Department of Management, Università Ca' Foscari Venezia.
• Marko Timchev, 2019. "Accounting Business Analysis of the Enterprise," Izvestia Journal of the Union of Scientists - Varna. Economic Sciences Series, Union of Scientists - Varna, Economic Sciences Section, vol. 8(3), pages 188-195, December.
• Nataliia Zhuk, 2019. "Accounting and Taxation of Insurance Operations at Agricultural Enterprises," Accounting and Finance, 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.
• Ahmed F. Elbayoumi & Emad A. Awadallah & Mohamed A. K. Basuony, 2019. "Development of Accounting and Auditing in Egypt:Origin, Growth, Practice and Influential Factors," Journal of Developing Areas, Tennessee State University, College of Business, vol. 53(2), pages 205-220, April-Jun.
• Malek Alsharairi & Muhannad Atmeh & Riyadh Al-Abdullah, 2019. "Glocalization: A Balanced Approach For A Smoother International Accounting Harmonization in the Developing Countries," Journal of Developing Areas, Tennessee State University, College of Business, vol. 53(4), pages 207-215, Fall.
• Alessi, Lucia & Bruno, Brunella & Carletti, Elena & Neugebauer, Katja, 2019. "What drives bank coverage ratios: Evidence from the euro area," Working Papers 2019-14, Joint Research Centre, European Commission (Ispra site).
• Hidetoshi Yamaji & Masatoshi Gotoh & Yoshinori Yamakawa, 2019. "Experimental Analysis of Corporate Wage Negotiations Based on the Ultimatum Game: A New Approach Using a Combination of Laboratory and fMRI Experiments," Computational Economics, Springer;Society for Computational Economics, vol. 53(2), pages 873-900, February.
• Lu Xing & Tinghua Duan & Wenxuan Hou, 2019. "Do Board Secretaries Influence Management Earnings Forecasts?," Journal of Business Ethics, Springer, vol. 154(2), pages 537-574, January.
• Anand Jha, 2019. "Financial Reports and Social Capital," Journal of Business Ethics, Springer, vol. 155(2), pages 567-596, March.
• Aida Sijamic Wahid, 2019. "The Effects and the Mechanisms of Board Gender Diversity: Evidence from Financial Manipulation," Journal of Business Ethics, Springer, vol. 159(3), pages 705-725, October.
• Ahmed Ayman & Moataz El-Helaly & Nermeen Shehata, 2019. "Board diversity and earnings news dissemination on Twitter in the UK," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 23(3), pages 715-734, September.
• Yenn-Ru Chen & Mi-Hsiu Chiang & Chia-Hsiang Weng, 2019. "Are investors always compensated for information risk? Evidence from Chinese reverse-merger firms," Review of Quantitative Finance and Accounting, Springer, vol. 52(1), pages 159-196, January.
• Jun Guo & Pinghsun Huang & Yan Zhang, 2019. "Do debt covenant violations serve as a risk factor of ineffective internal control?," Review of Quantitative Finance and Accounting, Springer, vol. 52(1), pages 231-251, January.
• Ning Jia, 2019. "Corporate innovation strategy and disclosure policy," Review of Quantitative Finance and Accounting, Springer, vol. 52(1), pages 253-288, January.
• Sharad Asthana & Inder Khurana & K. K. Raman, 2019. "Fee competition among Big 4 auditors and audit quality," Review of Quantitative Finance and Accounting, Springer, vol. 52(2), pages 403-438, February.
• Ahmed Hassanein & Alaa Zalata & Khaled Hussainey, 2019. "Do forward-looking narratives affect investors’ valuation of UK FTSE all-shares firms?," Review of Quantitative Finance and Accounting, Springer, vol. 52(2), pages 493-519, February.
• Matthew Notbohm & Katherine Campbell & Adam R. Smedema & Tianming Zhang, 2019. "Management’s personal ideology and financial reporting quality," Review of Quantitative Finance and Accounting, Springer, vol. 52(2), pages 521-571, February.
• Chengru Hu & Wei Jiang, 2019. "Managerial risk incentives and accounting conservatism," Review of Quantitative Finance and Accounting, Springer, vol. 52(3), pages 781-813, April.
• Santanu Mitra & Bikki Jaggi & Talal Al-Hayale, 2019. "Managerial overconfidence, ability, firm-governance and audit fees," Review of Quantitative Finance and Accounting, Springer, vol. 52(3), pages 841-870, April.
• Huiqi Gan, 2019. "Does CEO managerial ability matter? Evidence from corporate investment efficiency," Review of Quantitative Finance and Accounting, Springer, vol. 52(4), pages 1085-1118, May.
• Jonathan Ross & David Ziebart & Anthony Meder, 2019. "A new measure of firm-group accounting closeness," Review of Quantitative Finance and Accounting, Springer, vol. 52(4), pages 1137-1161, May.
• Ulf Mohrmann & Jan Riepe, 2019. "The link between the share of banks’ Level 3 assets and their default risk and default costs," Review of Quantitative Finance and Accounting, Springer, vol. 52(4), pages 1163-1189, May.
• Christian Blecher, 2019. "The influence of uncertainty on the standard-setting decision between fair value and historical cost accounting under asymmetric information," Review of Quantitative Finance and Accounting, Springer, vol. 53(1), pages 47-72, July.
• Hongkang Xu & Mai Dao & Jia Wu, 2019. "The effect of local political corruption on earnings quality," Review of Quantitative Finance and Accounting, Springer, vol. 53(2), pages 551-574, August.
• Qing L. Burke & Tim V. Eaton & Mengying Wang, 2019. "Trade liberalization and conditional accounting conservatism: evidence from import competition," Review of Quantitative Finance and Accounting, Springer, vol. 53(3), pages 811-844, October.
• Sung S. Kwon & Jennifer Yin & Gordian A. Ndubizu, 2019. "Asymmetric sensitivity of executive bonus compensation to earnings and the effect of regulatory changes," Review of Quantitative Finance and Accounting, Springer, vol. 53(3), pages 845-869, October.
• Sarra Elleuch Hamza & Nassira Kortas, 2019. "The interaction between accounting and real earnings management using simultaneous equation model with panel data," Review of Quantitative Finance and Accounting, Springer, vol. 53(4), pages 1195-1227, November.
• Diana Mailat & Dumitru-Alexandru Stoica & Monika Brigitte Surgun & Nicolae Ileana Traistaru & Aurelian Vranceanu, 2019. "Balanced Scorecard vs. Dashboard: Implications and Managerial Priorities," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 5(1), pages 170-174, March.
• Alin Eliodor Tanase & Traian Ovidiu Calota & Florin Razvan Oncioiu & Ionica Oncioiu, 2019. "Investments in Associates and Joint Ventures," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 5(1), pages 47-50, March.
• Victor Munteanu & Delia-Mihaela Ibanisteanu & Cristian Florin Gheorghe & Maria Virginia Stancu, 2019. "The Influence of Corporative Governance upon the Public Interest Entities in Romania," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 5(1), pages 80-89, March.
• Hrisanta Cristina Ungureanu & Georgiana Burlacu & Monika Brigitte Sürgün & Nicoleta Ileana Traistaru & Aurelian Vranceanu, 2019. "Using Financial Accounting Information for Evaluation and Control," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 5(2), pages 120-124, June.
• Monica Petruta Zamfir (Maaliky) & Cristian Florian Florea, 2019. "The Budget - Reference System in Assessing the Performance of the Public Enterprise," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 5(2), pages 144-158, June.
• Cristian Florin Gheorghe, 2019. "Own Financial Control - Advance Operation the Relevance of Financial - Accounting Information to Public Enterprises," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 5(3), pages 32-43, September.
• Delia Mihaela Ibanisteanu (Ionasz), 2019. "The Assessment as a Measurement Instrument of Public Company Quality Management," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 5(3), pages 44-50, September.
• 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.
• 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 evidenciação de indicadores não 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 brasileñas," 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.
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  • 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.
• van Rinsum, M., 2019. "Utilizing Incentives and Accountability: In Control in Control?," ERIM Inaugural Address Series Research in Management EIA 2019-078-F&A, Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus University Rotterdam..
• Joy Lynn R. Legaspi, 2019. "Practical Implications of Management Accounting Information: A Personal Journey," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(4), pages 136-148.
• Belousov A.I. & Kuznetsova E.V. & Mihajlova G.V. & Uzdenova F.M., 2019. "Transformation of Value and Income Indicators and Their Accounting and Analytical Support," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(Special 1), pages 294-301.
• E.A. Sharovatova & I.A. Omelchenko & E.P. Scherbakova & T.R. Martirosyan & E.Yu. Demyanenko, 2019. "The Role of Accounting for the Innovation-oriented Organizations in Digital Economy," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(Special 2), pages 379-392.
• Mihály Bariska & Zoltán Pásztory & László Koloszár, 2019. "The Efficiency Based Costing Method – Using a Sawmill as Example," European Research Studies Journal, European Research Studies Journal, vol. 0(2), pages 229-243.
• Lyudmila V. Popova & Irina A. Maslova & Irina A. Korostelkina & Elena G. Dedkova & Boris G. Maslov & Svetlana L. Lozhkina, 2019. "Value Formation of Innovative Product: A Way to Commercialization," European Research Studies Journal, European Research Studies Journal, vol. 0(2), pages 244-253.
• Sonny Indrajaya, 2019. "Culinary Tourism Analysis at Restaurants with Tourism Satisfaction Mediation," European Research Studies Journal, European Research Studies Journal, vol. 0(3), pages 312-321.
• Sri Widyastuti & Muhammad Said & Safitri Siswono & Dian Andi Firmansyah, 2019. "Customer Trust through Green Corporate Image, Green Marketing Staretgy and Social Responsibility: A Case Study," European Research Studies Journal, European Research Studies Journal, vol. 0(3), pages 343-359.
• Samidi & Ina Primiana & Martha Fani Cahyandito & Erie Febrian, 2019. "Effect of Business Unit Performance on Company Value," European Research Studies Journal, European Research Studies Journal, vol. 0(3), pages 51-58.
• Novi Swandari Budiarso, 2019. "Agent, Steward, and Dividend Policy," European Research Studies Journal, European Research Studies Journal, vol. 0(3), pages 83-94.
• Anna Maria Biscotti & Eugenio D’Amico & Sabato Vinci, 2019. "The effectiveness of intellectual capital disclosure in market assessments of corporate value creation," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2019(1), pages 5-35.
• Saverio Bozzolan & Giovanna Michelon & Marco Mattei & Andrea Giornetti, 2019. "Signing the letter to shareholders: Does the Signatory’s role relate to impression management?," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2019(1), pages 37-82.
• Lorenzo Simoni & Laura Bini & Francesco Giunta, 2019. "The effects of business model regulation on the value relevance of traditional performance measures. Some evidence from UK companies," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2019(1), pages 83-111.
• Valter Cantino & Alain Devalle & Simona Fiandrino & Donatella Busso, 2019. "The level of compliance with the Italian Legislative Decree No. 254/2016 and its determinants: Insights from Italy," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2019(1), pages 113-143.
• Niccolò Comerio & Patrizia Tettamanzi, 2019. "Systematic literature network analysis in accounting: A first application on integrated reporting research," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2019(2), pages 73-95.
• Karel Janda, 2019. "Earnings Stability and Peer Company Selection for Multiple Based Indirect Valuation," Czech Journal of Economics and Finance (Finance a uver), Charles University Prague, Faculty of Social Sciences, vol. 69(1), pages 37-75, February.
• Bert Loudis & Benjamin Ranish, 2019. "CECL and the Credit Cycle," Finance and Economics Discussion Series 2019-061, Board of Governors of the Federal Reserve System (U.S.).
• Jose J. Canals-Cerda, 2019. "From Incurred Loss to Current Expected Credit Loss (CECL): Forensic Analysis of the Allowance for Loan Losses in nconditionally Cancelable Credit Card Portfolios," Working Papers 19-8, Federal Reserve Bank of Philadelphia.
• 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.
• Igor E. Mizikovsky, 2019. "Formation of the Planned Calculation of the Production Cost at Manufacturing Enterprises," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 127006, Russia, issue 2, pages 122-130, April.
• 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.
• Victoria V. Priobrazhenskaya, 2019. "The Impact of Digital Economy on Accounting Competencies Development," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 127006, Russia, issue 5, pages 50-63, October.
• Andreea Claudia Crucean, 2019. "Corporate Governance disclosure and implication in the financial audit of banks in Romania," Scientific Papers 0027, Institute of Financial Studies.
• Puji Sucia Sukmaningrum, 2019. "The Determinants of Islamic Social Reporting Disclosure in Indonesia," GATR Journals afr168, Global Academy of Training and Research (GATR) Enterprise.
• Friska Firnanti, 2019. "The Influence of Dividend Policy and Income Tax on Income Smoothing," GATR Journals afr169, Global Academy of Training and Research (GATR) Enterprise.
• Husaini, 2019. "The Substitution Role of Audit Committee Effectiveness and Audit Quality in Explaining Audit Report Lag," GATR Journals afr171, Global Academy of Training and Research (GATR) Enterprise.
• Friska Firnanti, 2019. "Company Characteristics, Corporate Governance, Audit Quality Impact on Earnings Management," GATR Journals afr173, Global Academy of Training and Research (GATR) Enterprise.
• Noorina Hartati, 2019. "The Effect of Motivation on the Interest of Accounting Students to Follow Accounting Professional Education," GATR Journals afr178, Global Academy of Training and Research (GATR) Enterprise.
• Saribulan Tambunan, 2019. "The Effectiveness of Accounting Information System towards Financial Statement Quality with the Organizational Commitment as the Moderating Variable," GATR Journals afr179, Global Academy of Training and Research (GATR) Enterprise.
• Agustin Palupi, 2019. "The Relationship among Media Exposure, Taxes Aggressiveness, and Corporate Governance on CSR Disclosure," GATR Journals afr180, Global Academy of Training and Research (GATR) Enterprise.
• Raisya Zenita, 2019. "Fraudulent Financial Reporting: A Fraud Pentagon Analysis," GATR Journals afr181, Global Academy of Training and Research (GATR) Enterprise.
• 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.
• Kwee Kim Peong, 2019. "Determinants of Personal Financial Literacy among Young Adults in Malaysian Accounting Firms," GATR Journals gjbssr524, Global Academy of Training and Research (GATR) Enterprise.
• Hanif Hanif, 2019. "The Construction of Entrepreneurial Accounting: Evidence from Indonesia," GATR Journals gjbssr535, Global Academy of Training and Research (GATR) Enterprise.
• Yulius Kurnia Susanto, 2019. "Firm Value, Firm Size and Income Smoothing," GATR Journals jfbr151, Global Academy of Training and Research (GATR) Enterprise.
• 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.
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• 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, 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," 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," Accounting and Finance, Institute of Accounting and Finance, issue 1, pages 139-144, March.
• Valeriy Zhuk, 2019. "Integrated Reporting: A Retrospective and Perspective in Ukraine," Accounting and Finance, Institute of Accounting and Finance, issue 1, pages 20-27, March.
• Nataliya Kantsedal, 2019. "Accounting in the Digital Age: Expansion of Terminological Boundaries," Accounting and Finance, 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," Accounting and Finance, 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," Accounting and Finance, 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," Accounting and Finance, 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," Accounting and Finance, 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," Accounting and Finance, 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," Accounting and Finance, 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," Accounting and Finance, 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," Accounting and Finance, Institute of Accounting and Finance, issue 2, pages 164-172, June.
• Vasyl Len & Valentyna Glivenko, 2019. "Accounting Policies and Its Components," Accounting and Finance, 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," Accounting and Finance, Institute of Accounting and Finance, issue 2, pages 36-47, June.
• Anatolii Herasymovych & Inna Herasymovych, 2019. "Engineering Accounting: A Practical Aspect," Accounting and Finance, 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," Accounting and Finance, Institute of Accounting and Finance, issue 2, pages 54-60, June.
• Valentyna Yasyshena & Viktor Pyliavets, 2019. "Analysis of Methods for Evaluating Intangible Assets," Accounting and Finance, 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," Accounting and Finance, 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," Accounting and Finance, 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," Accounting and Finance, Institute of Accounting and Finance, issue 3, pages 40-48, September.
• Leonid Suk & Petro Suk, 2019. "Cost Accounting by Elements and Articles," Accounting and Finance, 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," Accounting and Finance, 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," Accounting and Finance, Institute of Accounting and Finance, issue 3, pages 55-61, September.
• Nataliya Zdyrko, 2019. "Expenditure on Advertising in Social Networks: Accounting and Taxation," Accounting and Finance, 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," Accounting and Finance, 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," Accounting and Finance, Institute of Accounting and Finance, issue 4, pages 19-28, December.
• Oleksandr Malyshkin & Anna Schulipa, 2019. "Tax on Withdrawn Capital: Accounting and Reporting Issues," Accounting and Finance, Institute of Accounting and Finance, issue 4, pages 29-36, December.
• Viacheslav Mykulskyi, 2019. "Branch Features of the Automated Accounting Organization at Agricultural Enterprise," Accounting and Finance, Institute of Accounting and Finance, issue 4, pages 37-44, December.
• 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.
• Traian Cristin Nicolae, 2019. "Accounting Issues Related to Market Risks of Loan Products," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 628-633, August.
• 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.
• Ioana Bostan Rebeca, 2019. "Changes and Historical Evolution of Management Accounting," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 640-645, December.
• Cristian Cenar & Iuliana Cenar, 2019. "National Accounting and the Macroeconomic Informational System," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 660-666, December.
• 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.
• Mihaela-Maria Mihalcea & Izabela-Diana Hada, 2019. "Empirical Research on the Utility of Financial - Accounting Information in Considering Performance for Stakeholders," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 798-805, December.
• Traian Cristin Nicolae, 2019. "Aspects Regarding the Use of Information Technology Tools for Processing Accounting Information on Fair Value," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 819-824, December.
• 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.
• Carmen Vâlcu & Roxana Aurelia MârÈ› & Cristina Moroi, 2019. "The Determining Factors of Creative Accounting," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 927-933, December.
• 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.
• Marie Pasekova & Eva Kramna & Bohumila Svitakova & Miroslava Dolejaova, 2019. "Relationship between legislation and accounting errors from the point of view of business representatives in the Czech Republic," Oeconomia Copernicana, Institute of Economic Research, vol. 10(1), pages 193-201, March.
• Oksana Lentjushenkova & Vita Zarina & Jelena Titko, 2019. "Disclosure of intellectual capital in financial reports: case of Latvia," Oeconomia Copernicana, Institute of Economic Research, vol. 10(2), pages 341-357, June.
• Artur Robert Sajnóg, 2019. "Executive compensation and comprehensive income: evidence from Polish listed companies," Oeconomia Copernicana, Institute of Economic Research, vol. 10(3), pages 493-509, September.
• Borbély Katalin, 2019. "Modernity and Timeliness – The Most Important Aspects of Hungarian Accounting in the First Half of the 20th Century," Public Finance Quarterly, State Audit Office of Hungary, vol. 64(3), pages 433-445.
• Ruslan Skrynkovskyy & Volodymyr Hladun & Marian Kramar, 2019. "Інформаційні Технології В Організації Бухгалтерського Обліку На Підприємстві [Information Technologies in the Organization of Accounting at the Enterprise]," Traektoriâ Nauki = Path of Science, Altezoro, s.r.o. & Dialog, vol. 5(2), pages 3001-3010, February.
• Ozili, Peterson K, 2019. "Bank Earnings Management using Commission and Fee Income: the Role of Investor Protection and Economic Fluctuation," MPRA Paper 101824, University Library of Munich, Germany.
• Riaz, Samina & Iqbal, Athar & Khan, Muhammad Irfan, 2019. "The Impact of CCC and WC on The Profitability of KMI-30 INDEX," MPRA Paper 103036, University Library of Munich, Germany, revised 30 Dec 2019.
• 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.
• Hong, Philip Keejae & Lee, Sam & Mynatt, Patricia & Ramakrishnan, Ram, 2019. "The value relevance of timely information: The case of comparable store sales growth," Advances in accounting, Elsevier, vol. 44(C), pages 10-21.
• Barua, Abhijit & Kim, Jung Hoon & Yi, Sheng, 2019. "Hierarchy of earnings thresholds based on discretionary accruals," Advances in accounting, Elsevier, vol. 44(C), pages 29-48.
• Saito, Yoshie, 2019. "Are long-tenured CEOs rent seekers? Analysis of cash compensation and post disposal performance," Advances in accounting, Elsevier, vol. 44(C), pages 95-107.
• Lopez, Dennis M. & Vega, Jose Jay, 2019. "Evaluating the effect of industry specialist duration on earnings management," Advances in accounting, Elsevier, vol. 45(C), pages 1-1.
• Thielemann, Felix & Dinh, Tami, 2019. "Non-GAAP earnings disclosures around regulation G – The case of “implicit non-GAAP reporting”," Advances in accounting, Elsevier, vol. 46(C), pages 1-1.
• Sun, Li & Walkup, Brian & Wu, Kean, 2019. "Sales order backlog and corporate social responsibility," Advances in accounting, Elsevier, vol. 47(C).
• Kim, Jung Hoon & Lin, Steve, 2019. "Accrual anomaly and mandatory adoption of IFRS: Evidence from Germany," Advances in accounting, Elsevier, vol. 47(C).
• Hsieh, Chia-Chun & Ma, Zhiming & Novoselov, Kirill E., 2019. "Accounting conservatism, business strategy, and ambiguity," Accounting, Organizations and Society, Elsevier, vol. 74(C), pages 41-55.
• Douthit, Jeremy & Majerczyk, Michael, 2019. "Subordinate perceptions of the superior and agency costs: Theory and evidence," Accounting, Organizations and Society, Elsevier, vol. 78(C).
• Bouteska, Ahmed, 2019. "The effect of investor sentiment on market reactions to financial earnings restatements: Lessons from the United States," Journal of Behavioral and Experimental Finance, Elsevier, vol. 24(C).
• Yu, Xin & Zheng, Ying, 2019. "The value of political ties for firms experiencing enforcement actions: Evidence from China," The British Accounting Review, Elsevier, vol. 51(1), pages 24-45.
• Tahir, Muhammad & Ibrahim, Salma & Nurullah, Mohamed, 2019. "Getting compensation right - The choice of performance measures in CEO bonus contracts and earnings management," The British Accounting Review, Elsevier, vol. 51(2), pages 148-169.
• Li, Valerie, 2019. "The effect of real earnings management on the persistence and informativeness of earnings," The British Accounting Review, Elsevier, vol. 51(4), pages 402-423.
• Mulcahy, Mark & Beck, Matthias & Carr, Michelle & Hourigan, Niamh, 2019. "Novel approaches to the regulatory control of financial services providers: The importance of cultural context," The British Accounting Review, Elsevier, vol. 51(5).
• Mazzi, Francesco & Slack, Richard & Tsalavoutas, Ioannis & Tsoligkas, Fanis, 2019. "Country-level corruption and accounting choice: Research & development capitalization under IFRS," The British Accounting Review, Elsevier, vol. 51(5).
• Changwony, Frederick Kibon & Paterson, Audrey S., 2019. "Accounting practice, fiscal decentralization and corruption," The British Accounting Review, Elsevier, vol. 51(5).
• Stein, Luke C.D. & Zhao, Hong, 2019. "Independent executive directors: How distraction affects their advisory and monitoring roles," Journal of Corporate Finance, Elsevier, vol. 56(C), pages 199-223.
• Jarva, Henry & Kallunki, Juha-Pekka & Livne, Gilad, 2019. "Earnings performance measures and CEO turnover: Street versus GAAP earnings," Journal of Corporate Finance, Elsevier, vol. 56(C), pages 249-266.
• Feng, Xunan & Johansson, Anders C., 2019. "Top executives on social media and information in the capital market: Evidence from China," Journal of Corporate Finance, Elsevier, vol. 58(C), pages 824-857.
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• Samdani, Taufique, 2019. "Anchor-backed IPOs, reported earnings, and heterogeneous investors' beliefs," Journal of Corporate Finance, Elsevier, vol. 59(C), pages 72-87.
• Tucker, Basil P. & Tilt, Carol A., 2019. "‘You know it when you see it’: In search of ‘the ideal’ research culture in university accounting faculties," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 64(C).
• Du, Kai, 2019. "Investor expectations, earnings management, and asset prices," Journal of Economic Dynamics and Control, Elsevier, vol. 105(C), pages 134-157.
• Corredor, Pilar & Ferrer, Elena & Santamaria, Rafael, 2019. "The role of sentiment and stock characteristics in the translation of analysts’ forecasts into recommendations," The North American Journal of Economics and Finance, Elsevier, vol. 49(C), pages 252-272.
• Schosser, Josef, 2019. "Consistency between principal and agent with differing time horizons: Computing incentives under risk," European Journal of Operational Research, Elsevier, vol. 277(3), pages 1113-1123.
• Wang, Yang & Ashton, John K. & Jaafar, Aziz, 2019. "Does mutual fund investment influence accounting fraud?," Emerging Markets Review, Elsevier, vol. 38(C), pages 142-158.
• Cai, Guilong & Xie, Sujuan & Xu, Yue & Zeng, Yamin & Zhang, Junsheng, 2019. "Ultimate parent's board reform and controlling shareholder entrenchment: Evidence from a quasi-natural experiment in China," Emerging Markets Review, Elsevier, vol. 38(C), pages 389-403.
• Sticca, Ralph Melles & Nakao, Silvio Hiroshi, 2019. "Hedge accounting choice as exchange loss avoidance under financial crisis: Evidence from Brazil," Emerging Markets Review, Elsevier, vol. 41(C).
• Tunyi, Abongeh A. & Ntim, Collins G. & Danbolt, Jo, 2019. "Decoupling management inefficiency: Myopia, hyperopia and takeover likelihood," International Review of Financial Analysis, Elsevier, vol. 62(C), pages 1-20.
• Baker, H. Kent & Ni, Yang & Saadi, Samir & Zhu, Hui, 2019. "Competitive earnings news and post-earnings announcement drift," International Review of Financial Analysis, Elsevier, vol. 63(C), pages 331-343.
• Fan, Yaoyao & Boateng, Agyenim & King, Timothy & MacRae, Claire, 2019. "Board-CEO friendship ties and firm value: Evidence from US firms," International Review of Financial Analysis, Elsevier, vol. 65(C).
• 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.
• Sneha Raut, 2019. "Occurrence of Occupational Fraud in Family Businesses: A Pitch," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 18(1), pages 119-125, March.
• Katarzyna Kolesnik & Sylwia Silska-Gembka & Jerzy Gierusz, 2019. "The Interpretation of the Verbal Probability Expressions Used in The IFRS – The Differences Observed Between Polish and British Accounting Professionals," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 18(1), pages 25-49, March.
• Belle Selene Xia & Elia Liitiainen & Ignace De Beelde, 2019. "Accounting Conservatism, Financial Reporting and Stock Returns," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 18(1), pages 4-24, March.
• Georgios Kolias & Nikolaos Arnis, 2019. "The Optimal Allocation of Current Assets Using Mean-Variance Analysis," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 18(1), pages 50-72, March.
• Gaurav Gupta & Stephen B. Salter & Philip A. Lewis, 2019. "Accounting Offshoring: The Role of Emotional Intelligence," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 18(2), pages 145-172, June.
• Elena-Mirela Nichita, 2019. "Intangible Assets – Insights from A Literature Review," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 18(2), pages 224-261, June.
• Donia Ben Amor & Salma Damak Ayadi, 2019. "The Profile of IPSAS-Adopters," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 18(2), pages 262-282, June.
• Maria-Silvia Sandulescu, 2019. "Self-Serving Performance Attributions in The Letters to Shareholders: A Longitudinal Case Study," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 18(2), pages 283-301, June.
• Vaiva Kiaupaite-Grusniene & Lehte Alver, 2019. "Comparability of Cash Flow Statements: Evidence from Baltic Countries," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 18(3), pages 307-329, September.
• Yaser Saleh Al frijat & Ibrahim Emair Albawwat, 2019. "Values, Ethics, And Attitudes (IES 4) And Earnings Management From The Viewpoint Of the Financial Accountants at Amman Stock Exchange," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 18(3), pages 379-398, September.
• Khadija Dewu & Yasser Barghathi, 2019. "The Accounting Curriculum and The Emergence of Big Data," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 18(3), pages 417-442, September.
• Olga Golubeva & Michel Duljic & Ripsa Keminen, 2019. "The Impact of Liquidity Risk On Bank Profitability: Some Empirical Evidence from The European Banks Following the Introduction of Basel III Regulations," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 18(4), pages 455-485, December.
• Mike Onder Kaymaz & Ozgur Kaymaz, 2019. "Learning from Oligopoly Rivalry: Implications for Business Financial Statements," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 18(4), pages 509-558, December.
• Cristina Lidia Manea & Elena-Mirela Nichita & Alina Mihaela Irimescu, 2019. "Determinants of Entrepreneurship: An Examination of Entrepreneurial Perception of Students," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 18(4), pages 588-613, December.
• Pall Rikhardsson & Kishore Singh & Peter Best, 2019. "Exploring Continuous Auditing Solutions and Internal Auditing: A Research Note," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 18(4), pages 614-639, December.
• Bilal Gerekan & Abdulkadir Pehlivan & Mahmut Kocan, 2019. "The Effect of Firm Growth on Brand Value: Evidence from Brand Finance Turkey-100," Asian Economic and Financial Review, Asian Economic and Social Society, vol. 9(9), pages 1067-1076, September.
• Quang Linh Huynh, 2019. "Link from Organizational Financial Performance to Reputation: The Role of Board Composition," Asian Economic and Financial Review, Asian Economic and Social Society, vol. 9(1), pages 109-117, January.
• Muhammad Sadiq & Zaleha Othman & Ooi Chee Keong, 2019. "A Study of Interaction Effects of Political Influences and Earnings Management on Organisational Performance," Asian Economic and Financial Review, Asian Economic and Social Society, vol. 9(5), pages 642-654, May.
• Nguyen Van Nguyen & Quang Linh Huynh, 2019. "The Importance of Earning Quality and Organizational Reputation to Financial Effectiveness," International Journal of Asian Social Science, Asian Economic and Social Society, vol. 9(7), pages 406-416, July.
• Ion CROITORU & Viorica NEACȘU B, 2019. "Risk Management €“ Between Necessity And Obligation," Internal Auditing and Risk Management, Athenaeum University of Bucharest, vol. 53(1), pages 23-32, March.
• Emilia VASILE & Ion CROITORU, 2019. "Management Control And Financial Management Within Economic Organizations," Internal Auditing and Risk Management, Athenaeum University of Bucharest, vol. 56(4), pages 108-117, December.
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• Youssef Riahi & Yacine Hammami, 2019. "Accounting information and financial institutions’ credit spreads: the case of Tunisia," Journal of Applied Accounting Research, Emerald Group Publishing, vol. 20(1), pages 2-21, February.
• Ivana Raonic & Ali Sahin, 2019. "Do analysts understand accruals’ persistence? Evidence revisited," Journal of Applied Accounting Research, Emerald Group Publishing, vol. 21(1), pages 38-59, December.
• Erkki Kalervo Laitinen, 2019. "Matching of expenses in financial reporting: a matching function approach," Journal of Financial Reporting and Accounting, Emerald Group Publishing, vol. 18(1), pages 19-50, December.
• Peterson K. Ozili, 2019. "Impact of IAS 39 reclassification on income smoothing by European banks," Journal of Financial Reporting and Accounting, Emerald Group Publishing, vol. 17(3), pages 537-553, September.
• Zabihollah Rezaee & Jim Wang, 2019. "Relevance of big data to forensic accounting practice and education," Managerial Auditing Journal, Emerald Group Publishing, vol. 34(3), pages 268-288, March.
• Nathan Robert Berglund & John Daniel Eshleman, 2019. "Client and audit partner ethnicity and auditor-client alignment," Managerial Auditing Journal, Emerald Group Publishing, vol. 34(7), pages 835-862, July.
• Murat Ocak & Gökberk Can, 2019. "Do government-experienced auditors reduce audit quality?," Managerial Auditing Journal, Emerald Group Publishing, vol. 34(6), pages 722-748, June.
• Ana Isabel Lopes & Mariana Lopes, 2019. "Effects of adopting IFRS 10 and IFRS 11 on consolidated financial statements: An exploratory research," Meditari Accountancy Research, Emerald Group Publishing, vol. 27(1), pages 91-124, February.
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• Faisal Shahzad & Ijaz Ur Rehman & Sisira Colombage & Faisal Nawaz, 2019. "Financial reporting quality, family ownership, and investment efficiency: An empirical investigation," Managerial Finance, Emerald Group Publishing, vol. 45(4), pages 513-535, April.
• Abu Amin & Rajib Hasan & Mahfuja Malik, 2019. "Social media information and analyst forecasts," Managerial Finance, Emerald Group Publishing, vol. 46(2), pages 197-216, November.
• Thomas O’Brien, 2019. "Interactive trilateral foreign exchange exposure: insights from scenario analysis," Managerial Finance, Emerald Group Publishing, vol. 45(7), pages 856-868, July.
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• 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.
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• Joonho Lee & Sung Gon Chung, 2019. "Analysts’ reactions to firms’ real activities management," Review of Accounting and Finance, Emerald Group Publishing, vol. 18(4), pages 589-612, November.
• Qunfeng Liao & Bo Ouyang, 2019. "Shareholder litigation risk and real earnings management: a causal inference," Review of Accounting and Finance, Emerald Group Publishing, vol. 18(4), pages 557-588, November.
• Stephen P. Ferris & Min-Yu (Stella) Liao, 2019. "Busy boards and corporate earnings management: an international analysis," Review of Accounting and Finance, Emerald Group Publishing, vol. 18(4), pages 533-556, November.
• Javeria Farooqi & Surendranath Jory & Thanh Ngo, 2019. "Active fund managers and earnings management at portfolio companies," Review of Accounting and Finance, Emerald Group Publishing, vol. 19(1), pages 48-82, June.
• Vadim S. Balashov & Zhanel B. DeVides, 2019. "Can analysts predict breaks in earnings strings?," Review of Accounting and Finance, Emerald Group Publishing, vol. 18(4), pages 613-634, November.
• Probal Dutta, 2019. "Determinants of voluntary sustainability assurance: the importance of corporate environmental performance," Social Responsibility Journal, Emerald Group Publishing, vol. 16(8), pages 1403-1414, November.
• 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.
• 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, December.
• Samuel Jebaraj Benjamin, 2019. "The Effect of Financial Constraints on Audit Fees," Capital Markets Review, Malaysian Finance Association, vol. 27(2), pages 59-87.
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• 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.
• 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, 2019. "Adoption of CSR and Sustainability Reporting Standards: Economic Analysis and Review," NBER Working Papers 26169, National Bureau of Economic Research, Inc.
• Matthias Breuer & Christian Leuz & Steven Vanhaverbeke, 2019. "Reporting Regulation and Corporate Innovation," NBER Working Papers 26291, National Bureau of Economic Research, Inc.
• Lu Zhang, 2019. "Q-factors and Investment CAPM," NBER Working Papers 26538, National Bureau of Economic Research, Inc.
• 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.
• Shevtsiv Lyba & Romaniv Yevgen & Dolbneva Deniza, 2019. "Construction of a model of strategic management of costs at the machine-building enterprise," Technology audit and production reserves, 1(45) 2019, Socionet;Technology audit and production reserves, vol. 1(4(45)), pages 11-21.
• Dmitri PARMACLI & Alexandru STRATAN, 2019. "Determining Agriculture Production Efficiency Based On The New Assesment Tools," ECONOMY AND SOCIOLOGY: Theoretical and Scientifical Journal, Socionet;Complexul Editorial "INCE", issue 2, pages 10-19.
• Labro, Eva, 2019. "Costing Systems," Foundations and Trends(R) in Accounting, now publishers, vol. 13(3-4), pages 267-404, April.
• Lourenço, Sofia M., 2019. "Field Experiments in Managerial Accounting Research," Foundations and Trends(R) in Accounting, now publishers, vol. 14(1), pages 1-72, December.
• Jayaraman, Sudarshan & Schonberger, Bryce & Wu, Joanna Shuang, 2019. "Good Buffer, Bad Buffer: Smoothing in Banks’ Loan Loss Provisions and the Response to Credit Supply Shocks," Journal of Law, Finance, and Accounting, now publishers, vol. 4(2), pages 183-238, December.
• Allen, Eric J. & Morse, Susan C., 2019. "Does Parenting Matter? U.S. Parents, Non-U.S. Parents, and Global Firm Taxes," Journal of Law, Finance, and Accounting, now publishers, vol. 4(2), pages 239-290, December.
• Tandon, Suranjali & Damle, Devendra, 2019. "An Analysis of Transfer Pricing Disputes in India," Working Papers 19/266, National Institute of Public Finance and Policy.
• Eleonora Stancheva-Todorova & Nadya Velinova-Sokolova, 2019. "IFRS 16 Leases and Its Impact on Company’s Financial Reporting, Financial Ratios and Performance Metrics," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 44-62, March.
• 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.
• Snejana Bacheva, 2019. "Conceptual Basics of Accounting Theory – Accounting Rules," Ikonomiceski i Sotsialni Alternativi, University of National and World Economy, Sofia, Bulgaria, issue 3, pages 97-107, September.
• 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.
• Hint, M., 2019. "Analysis of the Backlighting and Automotive Market on Lighting Technologies," Journal of Applied Management and Investments, Department of Business Administration and Corporate Security, International Humanitarian University, vol. 8(1), pages 6-18, February.
• Ivana Koštuříková & Markéta Šeligová & Beáta Blechová, 2019. "Accounting profession by the view of School of Business Administration students," Working Papers 0066, Silesian University, School of Business Administration.
• MARTÍNEZ Germán & DUPEYRON Luis & CHÁVEZ Sergio & GRAGEOLA Luis, 2019. "Government Accounting And Accounting Harmonization In Mexico," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 164-174, July.
• MIHALCEA Mihaela Maria & HADA Izabela Diana, 2019. "Can We Trust Accounting Result And Cash-Flow In Apreciating Financial Performance?," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 175-184, July.
• ȚICOI Cristina Florina, 2019. "Women In Accountancy. The Case Of Romania," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 203-213, July.
• AL-NAJJAR Emad Ghafoori Abood & ALNUJAIMI Aws Saeed Mirdan & MAJAID Layth Hazim Majid, 2019. "Modern Strategies For The Performance In The Organization," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 316-325, July.
• ȚICOI Cristina Florina, 2019. "A Journey Through Ethics In Romanian Accountancy," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 380-388, July.
• DUMITRESCU Diana & BOBITAN Nicolae, 2019. "The Effectiveness Of The System Of Quality Control In Accounting Practices," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 119-128, December.
• HINT (ȘTEFAN) Mihaela & TONEA Ioana & HADA Izabela Diana, 2019. "Managerial Accounting €“ A Tool For Measuring And Piloting The Overall Performance," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 150-161, December.
• Camelia-Daniela Hategan, 2019. "Factors Influencing The Quality Of Financial Audit," Oradea Journal of Business and Economics, University of Oradea, Faculty of Economics, vol. 4(2), pages 7-15, September.
• Carmen-Florentina Paunescu, 2019. "Social Accounting - Source Of Relevant Information In Assessing The Social Responsibility Of The Organization," Oradea Journal of Business and Economics, University of Oradea, Faculty of Economics, vol. 4(Special), pages 52-59, May.
• 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.
• Fenyves Veronika & Böcskei Elvira & Bács Zoltán & Zéman Zoltán & Tarnóczi Tibor, 2019. "Analysis of the Notes to the Financial Statement Related to Balance Sheet in Case of Hungarian Information-Technology Service Companies," Scientific Annals of Economics and Business, Sciendo, vol. 66(1), pages 27-39, March.
• 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.
• 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, 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.
• Ozili, Peterson K, 2019. "Bank loan loss provisions, risk-taking and bank intangibles," MPRA Paper 90273, University Library of Munich, Germany.
• Ozili, Peterson K, 2019. "Impact of IAS 39 reclassification on Income Smoothing by European Banks," MPRA Paper 92098, University Library of Munich, Germany.
• Raphael Duguay & Michael Minnis & Andrew Sutherland, 2020. "Regulatory Spillovers in Common Audit Markets," Management Science, INFORMS, vol. 66(8), pages 3389-3411, August.
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• DiGabriele, Jim & Ojo, Marianne, 2019. "The wage growth puzzle and the Philips Curve explained: recent developments," MPRA Paper 95110, University Library of Munich, Germany.
• Yakubu, Ibrahim Nandom, 2019. "The Effect of Working Capital Management on Dividend Policy: An Empirical Analysis of Listed Firms in Ghana," MPRA Paper 95318, University Library of Munich, Germany.
• Atanasov, Atanas, 2019. "Последващо Оценяване На Репутацията – Преглед На Съществуващата Нормативна Уредба [Subsequent Evaluation Of Goodwill - Overview Of Existing Accounting Legislation]," MPRA Paper 95329, University Library of Munich, Germany.
• Atanasov, Atanas, 2019. "Финансово И Нефинансово Отчитане – Симбиоза Или Антагонизъм? [Financial And Non-Financial Reporting - Symbiosis Or Antagonism?]," MPRA Paper 95565, University Library of Munich, Germany.
• 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.
• 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, revised Aug 2019.
• 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.
• 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.

2018

• Ozili, Peterson K, 2018. "Bank Loan Loss Provisions, Investor Protection and the Macroeconomy," MPRA Paper 80281, University Library of Munich, Germany.
• Marius Costin Daraban, 2018. "Business Value Created By Management Accounting," CBU International Conference Proceedings, ISE Research Institute, vol. 6(0), pages 76-80, September.
  • Daraban, Marius Costin, 2018. "Business value created by management accounting," MPRA Paper 83093, University Library of Munich, Germany.
• DiGabriele, Jim & Ojo, Marianne, 2018. "Base Erosion and Profit Shifting (BEPS) and the Digital Economy: challenges and issues," MPRA Paper 83734, University Library of Munich, Germany.
• Tweneboah Senzu, Emmanuel & Ndebugri, Haruna, 2018. "Examining business performance of micro, small and medium scale enterprise through accounting records keeping; case study in Ghana," MPRA Paper 84022, University Library of Munich, Germany.
• Ozili, Peterson K, 2018. "Advances and Issues in Fraud Research: A Commentary," MPRA Paper 84879, University Library of Munich, Germany.
• ahmadu, aminu & Md. Harashid, Haron & Azlan, Amran, 2018. "Critical Factors Towards Philanthropic Dimension Of CSR in The Nigerian Financial Sector: The Mediating Effects Of Cultural Influence," MPRA Paper 85557, University Library of Munich, Germany.
• Atanasov, Atanas, 2018. "Фактори, Влияещи Върху Обезценката На Репутацията [Goodwill Impairment Factors]," MPRA Paper 87625, University Library of Munich, Germany.
• CATRINA, Ersilia, 2018. "Insurance, A Guaranteed Risk Or A Risk Assumed?," MPRA Paper 87769, University Library of Munich, Germany, revised Apr 2018.
• MIREA, Marin, 2018. "Adapting Public Services to Citizen Requirements: Trend or Need?," MPRA Paper 87771, University Library of Munich, Germany, revised Apr 2018.
• Atanasov, Atanas, 2018. "Финансово - Счетоводни Аспекти На Търговската Репутация [Financial and Accounting Aspects of Goodwill]," MPRA Paper 87987, University Library of Munich, Germany.
• Georgieva, Daniela, 2018. "Capitalization of tangible and intangible assets in non-profit organizations in Bulgaria," MPRA Paper 88655, University Library of Munich, Germany.
• Delis, Manthos & Karavitis, Panagiotis & Klassen, Kenneth, 2018. "The corporate governance of profit shifting," MPRA Paper 88724, University Library of Munich, Germany.
• Georgieva, Daniela, 2018. "Съдържателни Аспекти На Счетоводната Политика На Сдружения В България От Гледна Точка На Ползвателите На Документа [Content of the accounting policies of Bulgarian non-profit associations from user," MPRA Paper 89377, University Library of Munich, Germany, revised Aug 2018.
• Ozili, Peterson K & Outa, Erick R, 2018. "Bank Earnings Smoothing During Mandatory IFRS adoption in Nigeria," MPRA Paper 89690, University Library of Munich, Germany.
• Ayachi, Ghoufrane, 2018. "La convergence de la comptabilité de l’Etat avec les normes IPSAS. Le cas du Maroc [Convergence of state accounting with IPSAS standards. The case of Morocco]," MPRA Paper 90039, University Library of Munich, Germany.
• Atanasov, Atanas, 2018. "Интелектуалният Капитал - Основа На Съвременния Бизнес И Предизвикателство Пред Финансовата Отчетност [Intellectual Capital - Basis Of Contemporary Business And Challenge For Financial Reporting]," MPRA Paper 90780, University Library of Munich, Germany.
• Hamamura, Jumpei, 2018. "Impact of a direct channel on the choice of absorption versus direct costing using cost-based transfer price," MPRA Paper 90836, University Library of Munich, Germany.
• Febriantoko, Jovan & Rotama, Hendra, 2018. "Evaluasi Potensi Penerimaan Pendapatan Asli Daerah Bidang Pariwisata di Indonesia [Evaluation of the Potential Revenues of Regional Original Revenue in Tourism in Indonesia]," MPRA Paper 90921, University Library of Munich, Germany.
• Balan, Igor & Erhan, Valeriu, 2018. "Cu privire la esenţa şi clasificarea capitalului [Concerning the essence and classification of capital]," MPRA Paper 91889, University Library of Munich, Germany, revised 2018.
• Georgieva, Daniela, 2018. "Дълготрайните Материални И Нематериални Активи, И Стоково-Материалните Запаси Като Елементи На Счетоводната Политика На Хотели В България [Intangible and tangible assets, and inventories as element," MPRA Paper 92070, University Library of Munich, Germany, revised Mar 2018.
• Hamamura, Jumpei, 2018. "Impact of a direct channel on the choice of absorption versus direct costing using cost-based transfer price," MPRA Paper 92643, University Library of Munich, Germany, revised 10 Mar 2019.
• Vicentina Gomes, Liliane & Odálio dos Santos, José & Lana Silva, Cristiane & Ferreira de Souza, Maurício, 2018. "Divulgações de informações e o efeito no retorno de ações da maior empresa de educação listada na B3 (Brasil, Bolsa, Balcão) [Information disclosures and the effect on the return of stocks of the l," MPRA Paper 93123, University Library of Munich, Germany, revised 30 May 2018.
• Sutherland, Andrew, 2018. "Does credit reporting lead to a decline in relationship lending? Evidence from information sharing technology," Journal of Accounting and Economics, Elsevier, vol. 66(1), pages 123-141.
  • Sutherland, Andrew, 2018. "Does Credit Reporting Lead to a Decline in Relationship Lending? Evidence from Information Sharing Technology," MPRA Paper 93670, University Library of Munich, Germany.
• Георгиева, Даниела, 2018. "Модел На Счетоводна Политика На Юридическо Лице С Нестопанска Цел По Примера На Сдруженията [A model of accounting policy of non-profit organization: on the example of associations]," MPRA Paper 94168, University Library of Munich, Germany, revised 2018.
• Georgieva, Daniela, 2018. "Structure, content and elements of the accounting policies of hotels in Bulgaria," MPRA Paper 99253, University Library of Munich, Germany, revised 2019.
• Jana Skálová & Maria Argenskaya, 2018. "Czech Republic - Tax Paradise for Paying Profits [Česká republika - daňový ráj pro výplatu podílů na zisku]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2018(1), pages 47-59.
• 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.
• Miloslav Janhuba & Jaroslava Janhubová, 2018. "Theoretical approaches to the presentation of expenses in the income statement [Teoretické přístupy k prezentaci nákladů ve výsledovce]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2018(3), pages 27-40.
• 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.
• Mariana BANUTA & Mihaela GADOIU, 2018. "Considerations On The Valuation And Accounting Of Investment Property In The Current Economic Environment," Scientific Bulletin - Economic Sciences, University of Pitesti, vol. 17(2), pages 72-81.
• 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.
• 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.
• Eker, Melek & Eker, Semih, 2018. "The Impact of Interaction Between Enterprise Resource Planning System and Management Control System on Firm Performance in The Turkish Manufacturing Sector," Business and Economics Research Journal, Uludag University, Faculty of Economics and Administrative Sciences, vol. 9(1), pages 195-212, January.
• Akçin, Olcay & Kıymetli Şen, İlker, 2018. "Reverse Acquisitions Within the Scope of IFRS 3 Business Combinations," Business and Economics Research Journal, Uludag University, Faculty of Economics and Administrative Sciences, vol. 9(1), pages 213-233, January.
• İpek, Ayşegül & Ildır, Fehmi Ali, 2018. "Accounting for Exchange Risk Management Activities under the Scope of International Accounting Standards," Business and Economics Research Journal, Uludag University, Faculty of Economics and Administrative Sciences, vol. 9(1), pages 235-251, January.
• Pazarceviren, Selim Yuksel & Kaya, H. Pinar, 2018. "Measurement and Reporting of Intellectual Capital with Calculated Intangible Value Method," Business and Economics Research Journal, Uludag University, Faculty of Economics and Administrative Sciences, vol. 9(2), pages 331-348, April.
• Ozkaya, Hakan, 2018. "Effect of Mandatory IFRS Adoption on Cost of Debt in Turkey," Business and Economics Research Journal, Uludag University, Faculty of Economics and Administrative Sciences, vol. 9(3), pages 579-588, July.
• Akgun, Ali Ihsan, 2018. "Do Accounting Standards affect the Business Performance and Financial Statement Manipulation on the banks?," Business and Economics Research Journal, Uludag University, Faculty of Economics and Administrative Sciences, vol. 9(3), pages 589-603, July.
• Meric, Engin & Gersil, Mustafa, 2018. "Usability of Time Driven Activity Based Costing Methods in the Budgeting Process of SMEs," Business and Economics Research Journal, Uludag University, Faculty of Economics and Administrative Sciences, vol. 9(4), pages 961-978, October.
• Gil Hernández, Ana Lydia & Pérez Gómez, Solange Mayra & Vázquez Ávila, Juan Carlos, 2018. "Procedimiento para el registro contable en las cuentas del Grupo Capital," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, vol. 2(1), pages 31-50.
• del Toro Ríos, José Carlos, 2018. "Procedimiento para el análisis de la viabilidad de las normas contables en Cuba," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, vol. 2(1), pages 51-62.
• Santos Cid, Carlos manuel, 2018. "Una mirada a la historia de la Contabilidad," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, vol. 2(1), pages 139-155.
• de León Gil, Cira María, 2018. "La actividad contable tiene que asegurar las transformaciones del modelo económico cubano," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, vol. 2(2), pages 6-9.
• Deas Albuerne, Julia Ileana & Paredes Paredes, Carlos Alberto, 2018. "Algunas reflexiones sobre la interrelación entre las normas contables y las normas tributarias. Caso Ecuador," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, vol. 2(2), pages 80-88.
• Navarro Ruiz, Alexander & Gil Basulto, María Saturnina, 2018. "El registro contable de los instrumentos financieros," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, vol. 2(2), pages 88-96.
• del Toro Ríos, José Carlos, 2018. "Desafíos de la Contabilidad en la actualización del modelo económico cubano," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, vol. 2(2), pages 149-154.
• Reyes Lamazares, Beatriz & Pérez Gómez, Solange Mayra, 2018. "Procedimiento para el registro contable de los Activos Fijos Intangibles en las entidades," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, vol. 2(3), pages 30-46.
• Hernández Figueroa, Yahislen & González Torres, Iris María, 2018. "Proforma para el cálculo del Valor Agregado Bruto en las actividades “no de mercado” del sector público cubano," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, vol. 2(3), pages 47-58.
• Peña Breffe, Raudelis, 2018. "Una mirada a la NIC 41 Agricultura en la actividad contable de Cuba," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, vol. 2(3), pages 59-63.
• Lomelí Rodríguez, Sandra Eva, 2018. "Sistema de costos tradicional aplicable a Pymes. Un estudio para empresas de la industria del mueble en México," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, vol. 2(4), pages 13-23.
• 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.
• 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 Galaþi 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.
• Tsvetomir L. Manolov, 2018. "Disclosure Of Environmental Information For The Example Of Bulgarian Thermal Power Plants," CBU International Conference Proceedings, ISE Research Institute, vol. 6(0), pages 333-337, September.
• Jun Cai & Yiyi Qin & Anxing Wang, 2018. "Earnings, Mergers And Acquisitions Under Pension Disclosure Standards," Advances in Decision Sciences, Asia University, Taiwan, vol. 22(1), pages 137-179, December.
• Guillaume Plantin & Jean Tirole, 2018. "Marking to Market versus Taking to Market," American Economic Review, American Economic Association, vol. 108(8), pages 2246-2276, August.
  • Plantin, Guillaume & Tirole, Jean, 2015. "Marking to market versus taking to market," LSE Research Online Documents on Economics 65104, London School of Economics and Political Science, LSE Library.
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• Ion Ionascu & Mihaela Iona?cu, 2018. "Business Models for Circular Economy and Sustainable Development: the Case of Lease Transactions," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 20(48), pages 356-356.
• 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.
• Jun Cai & Yiyi Qin & Anxing Wang, 2018. "Earnings, Mergers And Acquisitions Under Pension Disclosure Standards," International Association of Decision Sciences, Asia University, Taiwan, vol. 22(1), pages 137-179, December.
• Viorel – Costin Banta, 2018. "Kpi - Methods And Techniques Used For Accounting Inside Erp Sap- A Study Case," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(46), pages 13-22, November.
• 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.
• Nensi Xhani & Maria - Andreia Iliescu, 2018. "Coordination Of Audit Work Between The Internal And External Audit," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(46), pages 53-60, December.
• 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.
• Cristina-Florina Ticoi & Nadia Albu, 2018. "What Factors Affect the Choice of Accounting as a Career? The Case of Romania," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 17(1), pages 137-152, March.
• Mihai Carp & Constantin Toma, 2018. "Timeliness of Earnings Reported By Romanian Listed Companies," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 17(1), pages 46-68, March.
• Elina Haapamaki, 2018. "How Has IFRS Impacted Financial Reporting for Unlisted Entities?," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 17(1), pages 5-30, March.
• Ahmed Al-Dmour & Maysem Abbod & Rand Al-Dmour, 2018. "The Impact of the Implementations of the SysTrust’s Framework upon the Quality of Financial Reporting: Structural Equation Modelling Approach," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 17(1), pages 69-99, March.
• Selena Aureli & Andrea Cardoni & Mara Del Baldo & Rosa Lombardi, 2018. "The Balanced Scorecard Logic in The Management Control and Reporting of Small Business Company Networks: A Case Study," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 17(2), pages 191-215, June.
• Odysseas Pavlatos, 2018. "Strategic Cost Management, Contingent Factors and Performance in Services," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 17(2), pages 215-233, June.
• Beata Zyznarska-Dworczak, 2018. "A Research Note of Potential Scientific Management Accounting Research Area in CEECs," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 17(2), pages 252-265, June.
• Chaima Kooli & Raoudha Trabelsi & Fethi Tlili, 2018. "The Impact of Accounting Disclosure On Emerging Stock Market Prediction in an Unstable Socio-Political Context," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 17(3), pages 313-329, September.
• Alhassan Musah & Fred Kwasi Anokye & Erasmus Dodzi Gakpetor, 2018. "The Effects of IFRS Adoption and Big 4 Audit Firms On Audit and Non-Audit Fees: Evidence from Ghana," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 17(3), pages 330-352, September.
• Maria-Silvia Sandulescu & Catalin-Nicolae Albu, 2018. "Impression Management in The Letters to Shareholders of Listed Entities: A Romanian Case Study," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 17(3), pages 353-373, September.
• Walid Khoufi & Dhouha Khrifech, 2018. "Country- Specific Characteristics Influencing Websites Based Information Disclosure Practices," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 17(3), pages 374-405, September.
• Aisha Saderuddin & Yasser Barghathi, 2018. "The Impacts of Introduction of VAT On the Audit Profession and Economy in The UAE: Auditors’ Perspective," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 17(3), pages 406-439, September.
• Ernest Amoaful Bansah, 2018. "The Threats of Using Computerized Accounting Information Systems in The Banking Industry," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 17(3), pages 440-461, September.
• Irsyadillah Irsyadillah & Alhashmi Aboubaker Lasyoud, 2018. "Does Accounting Education Develop Ethical Maturity? Evidence from Indonesia," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 17(3), pages 462-483, September.
• Shijun Guo, 2018. "CEO Connectedness and Expropriation: A Pitch," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 17(3), pages 493-499, September.
• Costel Istrate, 2018. "Financial Auditing and Financial Reporting for Romanian State-Owned Companies– Modified Opinions and Observations," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 17(4), pages 513-531, December.
• Chirata Caraiani & Camelia I. Lungu & Alina Bratu & Cornelia Dascalu, 2018. "Exploring The Perspectives of Integrated Reporting for Future Research Opportunities," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 17(4), pages 532-565, December.
• Ini Etete Udofia, 2018. "IFRS Adoption and Cross Border Investment in Nigeria," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 17(4), pages 605-625, December.
• Aurelia Stefanescu & Ileana Cosmina Pitulice & Viorica Georgiana Minzu, 2018. "The Impact of Income Tax Over Financial Performance of Companies Listed on The Bucharest Stock Exchange," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 17(4), pages 626-640, December.
• Stephen G. Ryan, 2018. "Recent Research on Banks’ Financial Reporting and Financial Stability," Annual Review of Financial Economics, Annual Reviews, vol. 10(1), pages 101-123, November.
• Abad, Jorge & Suarez, Javier, 2018. "The Procyclicality of Expected Credit Loss Provisions," CEPR Discussion Papers 13135, C.E.P.R. Discussion Papers.
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• Ludmila PROFIR, 2018. "Analysis Of Financial Performance Based On The Relationship Between Investments And Cash-Flow," Management Intercultural, Romanian Foundation for Business Intelligence, Editorial Department, issue 40, pages 33-38, June.
• Veronika FENYVES & Tibor TARNÓCZI, 2018. "Analysis Of Memorandum Items In The Notes To Financial Statements Based On It Service Providers," Network Intelligence Studies, Romanian Foundation for Business Intelligence, Editorial Department, issue 11, pages 51-57, July.
• 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.
• Daniel Dumitru LEON, 2018. "The Analysis Of The Interdependence Between Turnover And Net Profit In It Companies In Romania," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 16, pages 69-74, May.
• Laura Alexandra MORTURĂ & Andreea Elena DREGHICIU, 2018. "Study Concerning Evaluation And Audit Of Tangible Assets," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 16, pages 89-95, May.
• Daniel Dumitru LEON, 2018. "Analysis Of The Financial Performance Of Entities From Tourism Industry," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 17, pages 151-158, September.
• Ildikó ORBÁN & Ágota KISS, 2018. "Practical Issues In The Adoption Of Ifrs For Individual Reporting Purposes In Hungary," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 17, pages 187-192, September.
• Andra Maria ACHIM (NAȘCA), 2018. "The Strength Of Auditing And Reporting Standards In Relation To Financial Reporting Quality," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 17, pages 193-197, September.
• Guiovanny Lasso-Marmolejo & Carlos Arturo Vargas-Sierra & Carlos Jair Ruano-Delgado, 2018. "Efecto patrimonial del proceso de convergencia contable en las Pymes colombianas," Estudios Gerenciales, Universidad Icesi, vol. 34(146), pages 99-113, February.
• Diego Andrés Correa Mejía & Laura Yulieth Martínez Molina & María Camila Ruiz Criollo & María Alejandra Yepes Montoya, 2018. "Los indicadores de costos: una herramienta para gestionar la generación de valor en las empresas industriales colombianas," Estudios Gerenciales, Universidad Icesi, vol. 34(147), pages 190-199, May.
• Edgar Pamplona & Maurício Leite & Vinícius Costa da Silva Zonatto, 2018. "Fatores associados ao comportamento dos custos em períodos de prosperidade e crise econômica em empresas dos países que compõe o PIIGS," Estudios Gerenciales, Universidad Icesi, vol. 34(148), pages 305-319, October.
• Juliana Gonçalves Araújo, 2018. "Pequenas empresas e as práticas gerenciais: contribuições a partir da observação das revistas brasileiras," Estudios Gerenciales, Universidad Icesi, vol. 34(149), pages 457-468, December.
• Carlos Mario Londoño Toro, 2018. "Caracterización de los negocios barriales en los barrios del borde oriental de la comuna 10 de Medellín," Revista CIFE, Universidad Santo Tomás, vol. 20(33), pages 95-116, July.
• Marc Badia & Miguel Duro & Bjorn N. Jorgensen & Gaizka Ormazabal & Hans B. Christensen, 2020. "The Informational Effects of Tightening Oil and Gas Disclosure Rules," Contemporary Accounting Research, John Wiley & Sons, vol. 37(3), pages 1720-1755, September.
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• Nyreröd, Theo & Spagnolo, Giancarlo, 2017. "Myths and Numbers on Whistleblower Rewards," SITE Working Paper Series 44, Stockholm School of Economics, Stockholm Institute of Transition Economics, revised 27 Apr 2018.
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• Jorge Abad & Javier Suarez, 2018. "The Procyclicality of Expected Credit Loss Provisions," Working Papers wp2018_1806, CEMFI.
  • Abad, Jorge & Suarez, Javier, 2018. "The Procyclicality of Expected Credit Loss Provisions," CEPR Discussion Papers 13135, C.E.P.R. Discussion Papers.
• 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.
• Valentina Staneva, 2018. "Professional Competence For Using Acounting Estimates In Corporate Financial Statements," Business Management, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 1 Year 20, pages 44-53.
• Валентина Станева, 2018. "Професионалната Компетентност При Използването На Счетоводни Приблизителни Оценки Във Финансовите Отчети На Предприятията," Business Management, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 1 Year 20, pages 47-59.
• Илиян Димитров, 2018. "Състояние На Erp Обучението В Счетоводното Образование В Българските Висши Училища," Electronic magazine "Dialogue", D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 3 Year 20, pages 37-71.
• Йорданка Илийкова, 2018. "Възможности За Оптимизиране На Счетоводното Отчитане И Анализа На Разходите, Свързани С Ресторанта На „Блок-Маса” Или „Шведска Маса” В Хотелиерството," Electronic magazine "Dialogue", D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 3 Year 20, pages 72-87.
• 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.
• PHANTHIPA SRINAMMUANG & Neungruthai Petcharat, 2018. "Management accountants? role in moving towards a corporate sustainability in Thailand," International Journal of Business and Management, International Institute of Social and Economic Sciences, vol. 6(2), pages 78-89, November.
• Malgorzata Czerny & Bartlomiej Juras, 2018. "A Public Tribute Zakat in Muslim Countries as an Example of the Practical Problem of Accounting Standardization (Danina publiczna zakat w krajach muzulmanskich jako przyklad praktycznego problemu stan," Problemy Zarzadzania, University of Warsaw, Faculty of Management, vol. 16(72), pages 185-194.
• Beata Zyznarska-Dworczak, 2018. "Legitimacy Theory in Management Accounting Research (Teoria legitymizacji w badaniach rachunkowosci zarzadczej)," Problemy Zarzadzania, University of Warsaw, Faculty of Management, vol. 16(72), pages 195-203.
• Jan Turyna & Monika Koeppl-Turyna, 2018. "Public Sector Accounting in the European Union Member States – Assessment of Practices and Their Compatibility with IPSAS (Rachunkowosc w instytucjach sektora publicznego krajow Unii Europejskiej – pr," Problemy Zarzadzania, University of Warsaw, Faculty of Management, vol. 16(72), pages 34-61.
• Grazyna Michalczuk & Urszula Konarzewska, 2018. "Social Reporting as a Tool for Building Confidence Between the Bank and Its Environment (Raportowanie spoleczne jako narzedzie budowania zaufania pomiedzy bankiem a jego otoczeniem)," Problemy Zarzadzania, University of Warsaw, Faculty of Management, vol. 16(74), pages 116-130.
• Adriana Kaszuba-Perz, 2018. "The role of decision-making cost accounts and other economic calculations in building strategies for small and medium family firms(Rola decyzyjnych rachunkow kosztow i innych rachunkow ekonomicznych w," Research Reports, University of Warsaw, Faculty of Management, vol. 1(26), pages 137-144.
• Izabela Emerling, 2018. "Importance of Non-Financial Data for Users of Financial Statements (Znaczenie danych niefinansowych dla odbiorcow sprawozdania finansowego)," Research Reports, University of Warsaw, Faculty of Management, vol. 1(27), pages 136-142.
• Eleonora Stancheva-Todorova, 2018. "Possibilities For Conceptualization Of The Contemporary Accounting Theory (Part Two)," Yearbook of the Faculty of Economics and Business Administration, Sofia University, Faculty of Economics and Business Administration, Sofia University St Kliment Ohridski - Bulgaria, vol. 15(1), pages 255-287, June.
• Tuba DERYA-BASKAN & Eda BALIKÇIOĞLU, 2018. "Firma Bileşenlerinin Halka Açık Perakende Firmalarında Kurumlar Vergisine Etkisi," Sosyoekonomi Journal, Sosyoekonomi Society, issue 26(37).
• Georgios Georgakopoulos, 2018. "Risk, Risk Conflicts, Sub-Politics and Social and Environmental Accounting and Accountability in Scottish Salmon Farming," SPOUDAI Journal of Economics and Business, SPOUDAI Journal of Economics and Business, University of Piraeus, vol. 68(2-3), pages 1-1, April-Sep.
• Georgia Pazarzi & John Sorros, 2018. "The Effect of R&D Expenses on Earnings and Market Value," SPOUDAI Journal of Economics and Business, SPOUDAI Journal of Economics and Business, University of Piraeus, vol. 68(2-3), pages 39-47, April-Sep.
• Guillaume Plantin & Jean Tirole, 2018. "Marking to Market versus Taking to Market," American Economic Review, American Economic Association, vol. 108(8), pages 2246-2276, August.
  • Plantin, Guillaume & Tirole, Jean, 2015. "Marking to market versus taking to market," LSE Research Online Documents on Economics 65104, London School of Economics and Political Science, LSE Library.
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• Hamza Bahaji, 2018. "Are employee stock option exercise decisions better explained through the prospect theory?," Annals of Operations Research, Springer, vol. 262(2), pages 335-359, March.
• Lisa Frey, 2018. "Tax certified individual auditors and effective tax rates," Business Research, Springer;German Academic Association for Business Research, vol. 11(1), pages 77-114, February.
• Konstantinos J. Liapis & Sotirios J. Trigas & Paris A. Patsis, 2018. "Financial and Spatial Analysis of the Greek Systemic Banks Before and During the Financial Crisis," Contributions to Economics, in: Spyros Roukanas & Persefoni Polychronidou & Anastasios Karasavvoglou (ed.), The Political Economy of Development in Southeastern Europe, pages 109-126, Springer.
• Claus-Jochen Haake & Sonja Recker, 2018. "The Generalized Nash Bargaining Solution for Transfer Price Negotiations Under Incomplete Information," Group Decision and Negotiation, Springer, vol. 27(6), pages 905-932, December.
• Viktoria Diser & Christian Hofmann, 2018. "Hedging and accounting-based RPE contracts for powerful CEOs," Journal of Business Economics, Springer, vol. 88(7), pages 941-970, September.
• Jamel Chouaibi & Moez Harres & Najet Ben Brahim, 2018. "The Effect of Board Director’s Characteristics on Real Earnings Management: Tunisian-Listed Firms," Journal of the Knowledge Economy, Springer;Portland International Center for Management of Engineering and Technology (PICMET), vol. 9(3), pages 999-1013, September.
• Anja Heinicke, 2018. "Performance measurement systems in small and medium-sized enterprises and family firms: a systematic literature review," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 28(4), pages 457-502, February.
• Ulf Diefenbach & Andreas Wald & Ronald Gleich, 2018. "Between cost and benefit: investigating effects of cost management control systems on cost efficiency and organisational performance," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 29(1), pages 63-89, March.
• Thomas R. Loy & Sven Hartlieb, 2018. "Have estimates of cost stickiness changed across listing cohorts?," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 29(2), pages 161-181, August.
• Berend van der Kolk & Wesley Kaufmann, 2018. "Performance measurement, cognitive dissonance and coping strategies: exploring individual responses to NPM-inspired output control," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 29(2), pages 93-113, August.
• Christian Daumoser & Bernhard Hirsch & Matthias Sohn, 2018. "Honesty in budgeting: a review of morality and control aspects in the budgetary slack literature," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 29(2), pages 115-159, August.
• Shohei Nagasawa, 2018. "Asymmetric cost behavior in local public enterprises: exploring the public interest and striving for efficiency," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 29(3), pages 225-273, December.
• Jens Leth Hougaard & Hervé Moulin, 2018. "Sharing the cost of risky projects," Economic Theory, Springer;Society for the Advancement of Economic Theory (SAET), vol. 65(3), pages 663-679, May.
• Jeremy Bertomeu & Davide Cianciaruso, 2018. "Verifiable disclosure," Economic Theory, Springer;Society for the Advancement of Economic Theory (SAET), vol. 65(4), pages 1011-1044, June.
• Heinz Ahn & Marcel Clermont & Stephan Schwetschke, 2018. "Research on target costing: past, present and future," Management Review Quarterly, Springer, vol. 68(3), pages 321-354, August.
• Pingui Rao & Heng Yue & Xin Zhou, 2018. "Return predictability and the real option value of segments," Review of Accounting Studies, Springer, vol. 23(1), pages 167-199, March.
• Daniel Aobdia, 2018. "Employee mobility, noncompete agreements, product-market competition, and company disclosure," Review of Accounting Studies, Springer, vol. 23(1), pages 296-346, March.
• Maria Correia & Johnny Kang & Scott Richardson, 2018. "Asset volatility," Review of Accounting Studies, Springer, vol. 23(1), pages 37-94, March.
• Jose M. Carabias, 2018. "The real-time information content of macroeconomic news: implications for firm-level earnings expectations," Review of Accounting Studies, Springer, vol. 23(1), pages 136-166, March.
• David Aboody & Shai Levi & Dan Weiss, 2018. "Managerial incentives, options, and cost-structure choices," Review of Accounting Studies, Springer, vol. 23(2), pages 422-451, June.
• Richard Frankel & Joshua Lee & Zawadi Lemayian, 2018. "Proprietary costs and sealing documents in patent litigation," Review of Accounting Studies, Springer, vol. 23(2), pages 452-486, June.
• Dan Amiram & Zahn Bozanic & James D. Cox & Quentin Dupont & Jonathan M. Karpoff & Richard Sloan, 2018. "Financial reporting fraud and other forms of misconduct: a multidisciplinary review of the literature," Review of Accounting Studies, Springer, vol. 23(2), pages 732-783, June.
• Dain C. Donelson & Justin J. Hopkins & Christopher G. Yust, 2018. "The cost of disclosure regulation: evidence from D&O insurance and nonmeritorious securities litigation," Review of Accounting Studies, Springer, vol. 23(2), pages 528-588, June.
• Brad A. Badertscher & Jeffrey J. Burks & Peter D. Easton, 2018. "The market reaction to bank regulatory reports," Review of Accounting Studies, Springer, vol. 23(2), pages 686-731, June.
• Phillip J. Quinn, 2018. "Shifting corporate culture: executive stock ownership plan adoptions and incentives to meet or just beat analysts’ expectations," Review of Accounting Studies, Springer, vol. 23(2), pages 654-685, June.
• Ciao-Wei Chen & Bradford F. Hepfer & Phillip J. Quinn & Ryan J. Wilson, 2018. "The effect of tax-motivated income shifting on information asymmetry," Review of Accounting Studies, Springer, vol. 23(3), pages 958-1004, September.
• Andrew B. Jackson & Marlene A. Plumlee & Brian R. Rountree, 2018. "Decomposing the market, industry, and firm components of profitability: implications for forecasts of profitability," Review of Accounting Studies, Springer, vol. 23(3), pages 1071-1095, September.
• Gerald J. Lobo & Michael Neel & Adrienne Rhodes, 2018. "Accounting comparability and relative performance evaluation in CEO compensation," Review of Accounting Studies, Springer, vol. 23(3), pages 1137-1176, September.
• Jing Li & Lin Nan & Ran Zhao, 2018. "Corporate governance roles of information quality and corporate takeovers," Review of Accounting Studies, Springer, vol. 23(3), pages 1207-1240, September.
• Chad R. Larson & Richard Sloan & Jenny Zha Giedt, 2018. "Defining, measuring, and modeling accruals: a guide for researchers," Review of Accounting Studies, Springer, vol. 23(3), pages 827-871, September.
• Jeffrey L. Hoopes & Kenneth J. Merkley & Joseph Pacelli & Joseph H. Schroeder, 2018. "Audit personnel salaries and audit quality," Review of Accounting Studies, Springer, vol. 23(3), pages 1096-1136, September.
• Mei Luo & Shuai Shao & Frank Zhang, 2018. "Does financial reporting above or below operating income matter to firms and investors? The case of investment income in China," Review of Accounting Studies, Springer, vol. 23(4), pages 1754-1790, December.
• Adrienna Huffman, 2018. "Asset use and the relevance of fair value measurement: evidence from IAS 41," Review of Accounting Studies, Springer, vol. 23(4), pages 1274-1314, December.
• Eddie Chamisa & Musa Mangena & Hamutyinei Harvey Pamburai & Venancio Tauringana, 2018. "Financial reporting in hyperinflationary economies and the value relevance of accounting amounts: hard evidence from Zimbabwe," Review of Accounting Studies, Springer, vol. 23(4), pages 1241-1273, December.
• Qintao Fan & Wei Li, 2018. "Leading indicator variables and managerial incentives in a dynamic agency setting," Review of Accounting Studies, Springer, vol. 23(4), pages 1715-1753, December.
• Jeffrey J. Burks & Christine Cuny & Joseph Gerakos & João Granja, 2018. "Competition and voluntary disclosure: evidence from deregulation in the banking industry," Review of Accounting Studies, Springer, vol. 23(4), pages 1471-1511, December.
• Kristian D. Allee & Daniel D. Wangerin, 2018. "Auditor monitoring and verification in financial contracts: evidence from earnouts and SFAS 141(R)," Review of Accounting Studies, Springer, vol. 23(4), pages 1629-1664, December.
• Huasheng Gao & Huai Zhang & Jin Zhang, 2018. "Employee turnover likelihood and earnings management: evidence from the inevitable disclosure doctrine," Review of Accounting Studies, Springer, vol. 23(4), pages 1424-1470, December.
• Lale Guler, 2018. "Has SFAS 142 improved the usefulness of goodwill impairment loss and goodwill balances for investors?," Review of Managerial Science, Springer, vol. 12(3), pages 559-592, July.
• Kun-Ming Yang & Shen-Ho Chang, 2018. "Application of Activity-Based Costing to Green Industry for Profitability and Performance Enhancement -- Recycling of Blast Furnace Slag as an Example," Advances in Management and Applied Economics, SCIENPRESS Ltd, vol. 8(3), pages 1-3.
• Ru-Je Lee & Hui-Sung Kao, 2018. "The Impacts of IFRSs and Auditor on Tax Avoidance," Advances in Management and Applied Economics, SCIENPRESS Ltd, vol. 8(6), pages 1-2.
• Yan-Yu Chou & Min-Lee Chan, 2018. "The Impact of CEO Characteristics on Real Earnings Management: Evidence from the US Banking Industry," Journal of Applied Finance & Banking, SCIENPRESS Ltd, vol. 8(2), pages 1-2.
• Iluta Arbidane & Iveta Mietule, 2018. "Problems and solutions of accounting and evaluation of biological assets in Latvia," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 6(1), pages 10-22, September.
• Rasa Subačienė & Lehte Alver & Inta Brūna & Mirjana Hladika & Daša Mokošová & Jan Molín, 2018. "Evaluation of accounting regulation evolution in selected countries," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 6(1), pages 139-175, September.
• Svetlana Vegera & Alena Malei & Ina Sapeha & Volha Sushko, 2018. "Information support of the circular economy: the objects of accounting at recycling technological cycle stages of industrial waste," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 6(1), pages 190-210, September.
• Ramunė Budrionytė & Lionius Gaižauskas, 2018. "Historical cost vs fair value in forest accounting: the case of Lithuania," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 6(1), pages 60-76, September.
• Inga Būmane, 2018. "The methodology of the statement of comprehensive income and its impact on profitability: the case of Latvia," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 6(1), pages 77-86, September.
• Omneya Abdelsalam & Marwa Elnahass & Sabur Mollah, 2018. "Religiosity and Bank Asset Securitization," Working Papers 2018-13, Swansea University, School of Management.
• Omneya Abdelsalam & Marwa Elnahass & Sabur Mollah, 2018. "Asset Securitization and Risk: Does Bank Type Matter?," Working Papers 2018-15, Swansea University, School of Management.
• Omneya Abdelsalam & Marwa Elnahass & Sabur Mollah, 2018. "Asset Securitization and Bank risk: Do Religiosity or Ownership Structure Matter?," Working Papers 2018-17, Swansea University, School of Management.
• Hervé Stolowy & Luc Paugam, 2018. "The expansion of non-financial reporting: an exploratory study," Accounting and Business Research, Taylor & Francis Journals, vol. 48(5), pages 525-548, July.
  • Stolowy, Hervé & Paugam, Luc, 2018. "The Expansion of Non-Financial Reporting: An Exploratory Study," HEC Research Papers Series 1262, HEC Paris.
• Nikolaos Arnis, 2018. "Predicting Corporate Bankruptcy: A Cross-Sectoral Empirical Study - The Case of Greece," 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. 11(3), pages 31-56, December.
• Patricia Kotnik & Mustafa Erdem Sakinc & Dejan Guduras, 2018. "Executive compensation in Europe: Realized gains from stock-based pay," Working Papers Series 78, Institute for New Economic Thinking.
• Elena Urquía-Grande & María-del-Mar Camacho-Miñano & Emma Dafouz, 2018. "¿Hacia una nueva dinámica de clase? Análisis comparativo de las preferencias de aprendizaje del alumnado universitario en titulaciones bilingües [Towards a new classroom dynamic? A comparative anal," Papeles de Europa, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Instituto Complutense de Estudios Internacionales (ICEI), vol. 31(1), pages 41-56.
• Gemma Fajardo García, 2018. "La identificación de las empresas de economía social en España. Problemática jurídica [The identification of social economy companies in Spain. Legal problems]," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 128, pages 99-126.
• Emilio Mauleón Méndez & Carlos Mulet Forteza & Juana Isabel Genovart Balaguer, 2018. "Aspectos económico-contables de la transformación de una sociedad limitada en una cooperativa [Economic and accounting issues of the transformation of limited liability companies into cooperative e," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 129, pages 183-208.
• Diyan Ganchev, 2018. "Problems in Identifying, Recognizing and Measuring the Identifiable Assets Acquired, Liabilities Assumed, and Any Non-controlling Interest in a Business Combination," Izvestia Journal of the Union of Scientists - Varna. Economic Sciences Series, Union of Scientists - Varna, Economic Sciences Section, vol. 7(1), pages 284-294, October.
• Nadezhda Popova-Yosifova, 2018. "The Impact of Financial Reporting on Disclosures for Banking Supervision Purposes," Izvestia Journal of the Union of Scientists - Varna. Economic Sciences Series, Union of Scientists - Varna, Economic Sciences Section, vol. 7(2), pages 100-106, November.
• Atanas Atanasov, 2018. "Accounting Aspects of Business Motives for Business Combinations," Izvestia Journal of the Union of Scientists - Varna. Economic Sciences Series, Union of Scientists - Varna, Economic Sciences Section, vol. 7(2), pages 107-114, November.
• Galina Sabcheva, 2018. "Accounts Receivable Management as Part of the Entity's Financial Management," Izvestia Journal of the Union of Scientists - Varna. Economic Sciences Series, Union of Scientists - Varna, Economic Sciences Section, vol. 7(2), pages 125-132, November.
• Rumyana Marinova, 2018. "Accounting Problems in the Subsequent Evaluation of the Rights to Football Players," Izvestia Journal of the Union of Scientists - Varna. Economic Sciences Series, Union of Scientists - Varna, Economic Sciences Section, vol. 7(2), pages 192-200, November.
• 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.
• Asma Salman & Muthanna G. Abdul Razzaq (ed.), 2018. "Accounting from a Cross-Cultural Perspective," Books, IntechOpen, number 5319, April.
• 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, Rating Academy, 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.
• 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.
• 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.
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• Mouritsen, Jan & Pflueger, Dane, 2018. "Valuation as Promise and Care: The Use of Accounting in the Entrepreneurial Economy," HEC Research Papers Series 1255, HEC Paris.
• Hervé Stolowy & Luc Paugam, 2018. "The expansion of non-financial reporting: an exploratory study," Accounting and Business Research, Taylor & Francis Journals, vol. 48(5), pages 525-548, July.
  • Stolowy, Hervé & Paugam, Luc, 2018. "The Expansion of Non-Financial Reporting: An Exploratory Study," HEC Research Papers Series 1262, HEC Paris.
• Robson, Keith & Dambrin, Claire & Bottausci, Chiara, 2018. "Moral Imaginaries of Performance Measurement Systems in the Pharmaceutical Industry: Struggles and Negotiations to Define What is an Agent and What is Not," HEC Research Papers Series 1301, HEC Paris.
• 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 Fedhila & Moez El Gaied, 2018. "Audit Committee and Discretionary Loan Loss Provisions in Tunisian Commercial Banks," International Journal of Economics and Financial Issues, Econjournals, vol. 8(2), pages 85-93.
• 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.
• Henny N. Tambingon & Winwin Yadiati & Ccecilia Lelly Kewo, 2018. "Determinant Factors Influencing the Quality of Financial Reporting Local Government in Indonesia," International Journal of Economics and Financial Issues, Econjournals, vol. 8(2), pages 262-268.
• 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.
• Athambawa Haleem Haleem & Low Lock Teng Kevin, 2018. "Impact of User Competency on Accounting Information System Success: Banking Sectors in Sri Lanka," International Journal of Economics and Financial Issues, Econjournals, vol. 8(6), pages 167-175.
• 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.
• Du, Xingqiang, 2018. "A Tale of Two Segmented Markets in China: The Informative Value of Corporate Environmental Information Disclosure for Foreign Investors," The International Journal of Accounting, Elsevier, vol. 53(2), pages 136-159.
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• Albring, Susan M. & Xu, Xiaolu, 2018. "Management earnings forecasts, managerial incentives, and risk-taking," Advances in accounting, Elsevier, vol. 42(C), pages 48-69.
• Moore, Jared A. & Xu, Li, 2018. "Book-tax differences and costs of private debt," Advances in accounting, Elsevier, vol. 42(C), pages 70-82.
• Zhang, Yiyang & Perols, Johan & Robinson, Dahlia & Smith, Thomas, 2018. "Earnings management strategies to maintain a string of meeting or beating analyst expectations," Advances in accounting, Elsevier, vol. 43(C), pages 46-55.
• Dennis, Sean A. & Johnstone, Karla M., 2018. "A natural field experiment examining the joint role of audit partner leadership and subordinates’ knowledge in fraud brainstorming," Accounting, Organizations and Society, Elsevier, vol. 66(C), pages 14-28.
• 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.
• Zalata, Alaa Mansour & Tauringana, Venancio & Tingbani, Ishmael, 2018. "Audit committee financial expertise, gender, and earnings management: Does gender of the financial expert matter?," International Review of Financial Analysis, Elsevier, vol. 55(C), pages 170-183.
• Dimitras, Augustinos I. & Gaganis, Chrysovalantis & Pasiouras, Fotios, 2018. "Financial reporting standards' change and the efficiency measures of EU banks," International Review of Financial Analysis, Elsevier, vol. 59(C), pages 223-233.
• 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.
• R. Livanova & E. Stepanenko & L. Postnikova & B. Lukyanov & J. Chutcheva, 2018. "Enhancement of Accounting of the Agrο-Industrial Sector," European Research Studies Journal, European Research Studies Journal, vol. 0(3), pages 476-487.
• Konstantinos J. Liapis, 2018. "Managing NPEs Under Financial Crisis Conditions: A Synthetic Quick Approach," European Research Studies Journal, European Research Studies Journal, vol. 0(4), pages 688-713.
• N.G. Vovchenko & A.A. Alukhanyan & L.Yu. Andreeva & G.A. Buryakov, 2018. "Formation of an Adaptive Personnel Training System as a Factor of Ensuring Financial Stability of Leasing Companies," European Research Studies Journal, European Research Studies Journal, vol. 0(Special1), pages 3-15.
• A.I. Belousov & G.V. Mihajlova & F.M. Uzdenova & L.V. Blizno, 2018. "Legal and Economic Components of Modern Accounting Transformation," European Research Studies Journal, European Research Studies Journal, vol. 0(Special1), pages 34-40.
• L.Yu. Andreeva & V.V. Aksenov & A.V. Andreeva & M.L. Somko, 2018. "The Role of Retraining Technologies of Personnel in Ensuring Financial Stability of Transport and Industrial Companies," European Research Studies Journal, European Research Studies Journal, vol. 0(Special1), pages 407-422.
• L.N. Usenko & I.N. Bogataya & N.V. Bukhov & T.B. Kuvaldina & A.V. Pavlyuk, 2018. "Formation of an Integrated Accounting and Analytical Management System for Value Analysis Purposes," European Research Studies Journal, European Research Studies Journal, vol. 0(Special1), pages 63-71.
• A.I. Belousov & G.V. Mihajlova & N.A. Rumachik & E.A. Shelukhina, 2018. "Accounting Procedures in the System of Searching and Generating the Balance Sheet of Accounting Information by Various Stakeholder Groups," European Research Studies Journal, European Research Studies Journal, vol. 0(Special 2), pages 238-245.
• Sharovatova E.A. & Chukhrova O.V. & Scherbakova E.P. & Martirosyan T.R., 2018. "Innovative Production Accounting Segmentation in a Globalized Economy," European Research Studies Journal, European Research Studies Journal, vol. 0(Special 2), pages 540-550.
• Anastasia Atabekova & Tatyana Shoustikova, 2018. "Language Issues within Forced Migration at Borders and Temporary Settlements: An Integrated Content Analysis," European Research Studies Journal, European Research Studies Journal, vol. 0(Special 2), pages 690-700.
• 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.
• José Manuel Santos Jaén & María del Mar Alcalá Gázquez, 2018. "Simplificación en el suministro de información financiera por parte de las pymes, diferencias entre los planes generales de contabilidad," Contribuciones a la Economía, Servicios Académicos Intercontinentales SL, issue 2018-01, January-M.
• Alessandro Mechelli & Vincenzo Sforza & Alessandra Stefanoni & Riccardo Cimini, 2018. "The value relevance of the fair value hierarchy. Empirical evidence from the European Union," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2018(2), pages 7-35.
• Simona Alfiero & Massimo Cane & Ruggiero Doronzo & Alfredo Esposito, 2018. "Determining characteristics of boards adopting Integrated Reporting," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2018(2), pages 37-71.
• Elena Beccalli & Saverio Bozzolan & Enrico Laghi & Marco Mattei, 2018. "Do letters to shareholders inform or mislead? Insights from insider trading," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2018(2), pages 73-109.
• Roberto Aprile & Laura Bini, 2018. "The role of institutions in the process of global convergence to IFRS," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2018(2), pages 111-134.
• Karel Janda, 2018. "Earnings Stability and Peer Selection for Indirect Valuation," Working Papers IES 2018/14, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, revised Jul 2018.
• Jonathan Black & Maximiliano da Silva & Mattias Nilsson & Roberto Pinheiro, 2016. "Information Production, Misconduct Effort, and the Duration of Financial Misrepresentation," Working Papers 201613R, Federal Reserve Bank of Cleveland.
• Olga N. Kuznetsova, 2018. "Optimization of Accounting and Control in Settlements With Accountable Persons at an Enterprise," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 127006, Russia, issue 2, pages 120-128, April.
• 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.
• Mercedes Mareque & Angel Barajas & Francisco Lopez-Corrales, 2018. "The Impact of Union of European Football Associations (UEFA) Financial Fair Play Regulation on Audit Fees: Evidence from Spanish Football," International Journal of Financial Studies, MDPI, Open Access Journal, vol. 6(4), pages 1-20, November.
• Santiago Lago-Peñas & Elena Rivo-López & Alberto Vaquero-García & Mónica Villanueva-Villar, 2018. "Do family firms contribute to job stability? Evidence from the great recession," Working Papers. Collection C: Family business 1801, Universidade de Vigo, GEN - Governance and Economics research Network.
• 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.
• Yefni, 2018. "An Analysis of the Implementation of PSAK 69 at PT Perkebunan Nusantara V (Persero)," GATR Journals afr157, Global Academy of Training and Research (GATR) Enterprise.
• 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.
• Juniarti, 2018. "The Accounting Conservatism of the Adoption of IFRS in Indonesia," GATR Journals afr162, Global Academy of Training and Research (GATR) Enterprise.
• Nahariah Jaffar, 2018. "Analysis of Voluntary Disclosure Before and After the Establishment of the Integrated Reporting Framework," GATR Journals afr163, Global Academy of Training and Research (GATR) Enterprise.
• Juniarti, 2018. "Information Asymmetry in the Post-IFRS Adoption Period: Evidence from Developing Countries," GATR Journals afr164, Global Academy of Training and Research (GATR) Enterprise.
• Salehudin Eka Saputra Alrasidi, ST, 2018. "Gender-Diversity, Financial Performance and Cash Holding in Family Firms," GATR Journals afr165, Global Academy of Training and Research (GATR) Enterprise.
• Sareeya WICHITSATHIAN, 2018. "Capital Policy on Firm's Profitability: A Case of the Thai Agro and Food Industry," GATR Journals afr166, Global Academy of Training and Research (GATR) Enterprise.
• 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.
• 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.
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• 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.
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• 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.
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• 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.
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• 河内山, 拓磨 & 石田, 惣平, 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―," 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," Accounting and Finance, 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," Accounting and Finance, Institute of Accounting and Finance, issue 1, pages 28-33, March.
• Inna Herasymovych, 2018. "Accounting and Analytical Tools for Improving the Enterprise Business Processes," Accounting and Finance, 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," Accounting and Finance, 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," Accounting and Finance, 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," Accounting and Finance, 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," Accounting and Finance, 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," Accounting and Finance, 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," Accounting and Finance, 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," Accounting and Finance, 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," Accounting and Finance, Institute of Accounting and Finance, issue 2, pages 31-36, June.
• Vitaliy Pokynchereda, 2018. "Investment in Human Capital: Problems of Accounting," Accounting and Finance, 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," Accounting and Finance, Institute of Accounting and Finance, issue 2, pages 5-10, June.
• Nataliya Shyshkova, 2018. "Prospects for the Implementation of Blockchain in Accounting," Accounting and Finance, Institute of Accounting and Finance, issue 2, pages 61-68, June.
• Viktor Hanin & Kateryna Lohvinenko, 2018. "Theoretical Aspects of Accounting for Enterprise Financial Results," Accounting and Finance, 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," Accounting and Finance, Institute of Accounting and Finance, issue 3, pages 19-28, September.
• Olena Diadiun, 2018. "Software as the Enterprise Intangible Asset: The Accounting Aspect," Accounting and Finance, Institute of Accounting and Finance, issue 3, pages 29-35, September.
• Oleh Vysochan, 2018. "Accounting Defectology: Classification and Diagnostics," Accounting and Finance, 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," Accounting and Finance, 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," Accounting and Finance, 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," Accounting and Finance, 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," Accounting and Finance, 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," Accounting and Finance, Institute of Accounting and Finance, issue 4, pages 11-18, December.
• Anna Kuzminska, 2018. "Methodical Aspects of Import Operations Accounting at the Enterprise," Accounting and Finance, 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," Accounting and Finance, 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," Accounting and Finance, Institute of Accounting and Finance, issue 4, pages 43-55, December.
• Serhiy Holov, 2018. "Accounting for Investment Property in the Transition to IFRS," Accounting and Finance, Institute of Accounting and Finance, issue 4, pages 5-10, December.
• Vasyl Tsaruk, 2018. "Corporate Governance Principles and Accounting: Ways of Harmonization," Accounting and Finance, Institute of Accounting and Finance, issue 4, pages 77-83, December.
• Caprian Cristina, 2018. "Particularities of Cost-Based Decisions in the Clothing Industry in Romania," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 435-440, July.
• 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. "The Reform of the Romanian Accounting System – between the Need and Reality of the Process," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 638-642, December.
• Mortură Laura Alexandra & Dreghiciu Andreea Elena, 2018. "Possibilities of Influencing the Results of an Entity through Creative Accounting at Stock Level," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 661-666, December.
• Nicolae Traian Cristin, 2018. "Considerations on Hedge Accounting of Bank Loans," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 672-677, December.
• Popovici Norina & Mihai Camelia, 2018. "The Impact of Globalization on Workforce – The Future of the Accounting Profession," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 684-689, December.
• Èširău Adrian Ioan & GînÅ£a Anca Ioana & Marin Pantelescu Andreea, 2018. "Influence of Managerial Accounting in the Decision Making Process," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 707-711, December.
• Vilijencova Nicoleta, 2018. "The Banking System in Romania," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 712-717, December.
• David Bholat & Rosa M. Lastra & Sheri M. Markose & Andrea Miglionico & Kallol Sen, 2018. "Non-performing loans at the dawn of IFRS 9: regulatory and accounting treatment of asset quality," Journal of Banking Regulation, Palgrave Macmillan, vol. 19(1), pages 33-54, January.
• Firas Farhan Jedi & Sabri Nayan, 2018. "An empirical evidence on the effect of women board representation on firm performance of companies listed in Iraq Stock Exchange," Business and Economic Horizons (BEH), Prague Development Center, vol. 14(1), pages 117-131, January.
• Ishaq Ahmed Mohammed & Ayoib Che-Ahmad & Mazrah Malek, 2018. "Shareholder’s involvement in the audit committee, audit quality and financial reporting lag in Nigeria," Business and Economic Horizons (BEH), Prague Development Center, vol. 14(2), pages 355-374, April.
• Ietje Nazaruddin & Sri Budhi Rezki & Yasya Rahmanda, 2018. "Love of money, gender, religiosity: The impact on ethical perceptions of future professional accountants," Business and Economic Horizons (BEH), Prague Development Center, vol. 14(2), pages 424-436, April.
• Mujeeb Saif Mohsen Al-Absy & Ku Nor Izah Ku Ismail & Sitraselvi Chandren, 2018. "Accounting expertise in the audit committee and earnings management," Business and Economic Horizons (BEH), Prague Development Center, vol. 14(3), pages 451-476, June.
• Aree Saeed Mustafa & Ayoib Che-Ahmad & Sitraselvi Chandren, 2018. "Board diversity, audit committee characteristics and audit quality: The moderating role of control-ownership wedge," Business and Economic Horizons (BEH), Prague Development Center, vol. 14(3), pages 587-614, June.
• Yahya Uthman Abdullahi & Rokiah Ishak & Norfaiezah Sawandi, 2018. "Outsider vs insider: Does firm governance matter?," Business and Economic Horizons (BEH), Prague Development Center, vol. 14(3), pages 689-699, June.
• József Simon & Tamás Fejszák & Bernhard Schatz & Toma Donchev & Miroslav Ivanov, 2018. "Experiences Concerning Transition to Accrual Accounting in the Public Sector from the Perspective of Supreme Audit Institutions," Public Finance Quarterly, State Audit Office of Hungary, vol. 63(2), pages 139-154.
• Zoltán Zéman & Szilárd Hegedûs & Petronella Molnár, 2018. "Analysis of the Creditworthiness of Local Government-owned Companies with a Credit Scoring Method," Public Finance Quarterly, State Audit Office of Hungary, vol. 63(2), pages 176-195.
• Ramona NEAG & Irina PASCAN, 2018. "Has The Absence Of Prudence From The Ifrs Conceptual Framework Issued In 2010 Modified The Conservative Presentation Of Financial Reports Of Listed Companies? The Case Of Romania," Curentul Juridic, The Juridical Current, Le Courant Juridique, Petru Maior University, Faculty of Economics Law and Administrative Sciences and Pro Iure Foundation, vol. 75, pages 97-106, December.
• Tatyana Chaika, 2018. "Проблеми Формування Системи Порівнянних Показників Прибутковості Підприємств Країн-Членів Оеср І України [Problems of Forming the System of Comparable Indicators of Profitability of Enterprises of ," Traektoriâ Nauki = Path of Science, Altezoro, s.r.o. & Dialog, vol. 4(4), pages 6001-6012, April.
• Ozili, Peterson K & Outa, Erick R, 2018. "Bank Income Smoothing in South Africa: Role of Ownership, IFRS and Economic fluctuation," MPRA Paper 102567, University Library of Munich, Germany.
• Muñoz Francisco Flores & Valentinetti Diego & Rodríguez María Mora & Nieto Ángel Mena, 2018. "The Role of XBRL on EMAS Reporting: An Analysis of Organisational Values Compatibility," Scientific Annals of Economics and Business, Sciendo, vol. 65(4), pages 497-514, December.
• Salami Abdulai Agbaje & Uthman Ahmad Bukola, 2018. "Bank Capital, Operating Efficiency, and Corporate Performance in Nigeria," Acta Universitatis Sapientiae, Economics and Business, Sciendo, vol. 6(1), pages 61-87, December.
• Jaszczuk Joanna & Białek-Jaworska Anna & Opolski Krzysztof & Sylwestrzak Marek & Trzpioła Katarzyna, 2018. "Leasing Puzzle in Polish Small Firms Listed on the Alternative Market," Central European Economic Journal, Sciendo, vol. 5(1), pages 25-39, January.
• Jaszczuk Joanna & Białek-Jaworska Anna & Opolski Krzysztof & Sylwestrzak Marek & Trzpioła Katarzyna, 2018. "Leasing Puzzle in Polish Small Firms Listed on the Alternative Market," Central European Economic Journal, Sciendo, vol. 5(52), pages 25-39, January.
• 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, October.
• 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).
• 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.
• 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.
  • Mazboudi, Mohamad & Hasan, Iftekhar, 2017. "Secrecy, information shocks, and corporate investment : Evidence from European Union countries," Research Discussion Papers 19/2017, Bank of Finland.
• Chircop, Justin & Johan, Sofia & Tarsalewska, Monika, 2018. "Common auditors and cross-country M&A transactions," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 54(C), pages 43-58.
• 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.
• Chen, Tai-Yuan & Zhang, Guochang & Zhou, Yi, 2018. "Enforceability of non-compete covenants, discretionary investments, and financial reporting practices: Evidence from a natural experiment," Journal of Accounting and Economics, Elsevier, vol. 65(1), pages 41-60.
• Bliss, Barbara A. & Partnoy, Frank & Furchtgott, Michael, 2018. "Information bundling and securities litigation," Journal of Accounting and Economics, Elsevier, vol. 65(1), pages 61-84.
• Gao, Pingyang & Jiang, Xu, 2018. "Reporting choices in the shadow of bank runs," Journal of Accounting and Economics, Elsevier, vol. 65(1), pages 85-108.
• Nikolaev, Valeri V., 2018. "Scope for renegotiation in private debt contracts," Journal of Accounting and Economics, Elsevier, vol. 65(2), pages 270-301.
• Aobdia, Daniel & Cheng, Lin, 2018. "Unionization, product market competition, and strategic disclosure," Journal of Accounting and Economics, Elsevier, vol. 65(2), pages 331-357.
• Sutherland, Andrew, 2018. "Does credit reporting lead to a decline in relationship lending? Evidence from information sharing technology," Journal of Accounting and Economics, Elsevier, vol. 66(1), pages 123-141.
  • Sutherland, Andrew, 2018. "Does Credit Reporting Lead to a Decline in Relationship Lending? Evidence from Information Sharing Technology," MPRA Paper 93670, University Library of Munich, Germany.
• Bettis, J. Carr & Bizjak, John & Coles, Jeffrey L. & Kalpathy, Swaminathan, 2018. "Performance-vesting provisions in executive compensation," Journal of Accounting and Economics, Elsevier, vol. 66(1), pages 194-221.
• Chapman, Kimball, 2018. "Earnings notifications, investor attention, and the earnings announcement premium," Journal of Accounting and Economics, Elsevier, vol. 66(1), pages 222-243.
• Hanley, Kathleen W. & Jagolinzer, Alan D. & Nikolova, Stanislava, 2018. "Strategic estimation of asset fair values," Journal of Accounting and Economics, Elsevier, vol. 66(1), pages 25-45.
• Erkens, Michael H.R. & Gan, Ying & Yurtoglu, B. Burcin, 2018. "Not all clawbacks are the same: Consequences of strong versus weak clawback provisions," Journal of Accounting and Economics, Elsevier, vol. 66(1), pages 291-317.
• 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.
• Bradshaw, Mark T. & Christensen, Theodore E. & Gee, Kurt H. & Whipple, Benjamin C., 2018. "Analysts’ GAAP earnings forecasts and their implications for accounting research," Journal of Accounting and Economics, Elsevier, vol. 66(1), pages 46-66.
• Zhong, Rong (Irene), 2018. "Transparency and firm innovation," Journal of Accounting and Economics, Elsevier, vol. 66(1), pages 67-93.
• Ferri, Fabrizio & Zheng, Ronghuo & Zou, Yuan, 2018. "Uncertainty about managers’ reporting objectives and investors’ response to earnings reports: Evidence from the 2006 executive compensation disclosures," Journal of Accounting and Economics, Elsevier, vol. 66(2), pages 339-365.
• Armstrong, Christopher S. & Kepler, John D., 2018. "Theory, research design assumptions, and causal inferences," Journal of Accounting and Economics, Elsevier, vol. 66(2), pages 366-373.
• Lawrence, Alastair & Ryans, James & Sun, Estelle & Laptev, Nikolay, 2018. "Earnings announcement promotions: A Yahoo Finance field experiment," Journal of Accounting and Economics, Elsevier, vol. 66(2), pages 399-414.
• Akhigbe, Aigbe & Makar, Stephen & Wang, Li & Whyte, Ann Marie, 2018. "Interest rate derivatives use in banking: Market pricing implications of cash flow hedges," Journal of Banking & Finance, Elsevier, vol. 86(C), pages 113-126.
• Gupta, Atul & Raman, Kartik & Shang, Chenguang, 2018. "Social capital and the cost of equity," Journal of Banking & Finance, Elsevier, vol. 87(C), pages 102-117.
• 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.
• Du, Qianqian & Shen, Rui, 2018. "Peer performance and earnings management," Journal of Banking & Finance, Elsevier, vol. 89(C), pages 125-137.
• Cantrell, Brett W. & Yust, Christopher G., 2018. "The relation between religiosity and private bank outcomes," Journal of Banking & Finance, Elsevier, vol. 91(C), pages 86-105.
• Baxamusa, Mufaddal & Jalal, Abu & Jha, Anand, 2018. "It pays to partner with a firm that writes annual reports well✰," Journal of Banking & Finance, Elsevier, vol. 92(C), pages 13-34.
• Han, Sangyong & Lai, Gene C. & Ho, Chia-Ling, 2018. "Corporate transparency and reserve management: Evidence from US property-liability insurance companies," Journal of Banking & Finance, Elsevier, vol. 96(C), pages 379-392.
• Delis, Manthos D. & Hasan, Iftekhar & Iosifidi, Maria & Li, Lingxiang, 2018. "Accounting quality in banking: The role of regulatory interventions," Journal of Banking & Finance, Elsevier, vol. 97(C), pages 297-317.
• Koch, Timothy W. & Waggoner, Daniel F. & Wall, Larry D., 2018. "Incentive compensation, accounting discretion and bank capital," Journal of Economics and Business, Elsevier, vol. 95(C), pages 119-140.
• Elayan, Fayez A. & Aktas, Rafet & Brown, Kareen & Pacharn, Parunchana, 2018. "The impact of the Volcker rule on targeted banks, systemic risk, liquidity, and financial reporting quality," Journal of Economics and Business, Elsevier, vol. 96(C), pages 69-89.
• Leventis, Stergios, 2018. "An empirical test of SEC enforcement in the audit market," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 30(C), pages 106-116.
• Kusano, Masaki, 2018. "Effect of capitalizing operating leases on credit ratings: Evidence from Japan," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 30(C), pages 45-56.
  • Masaki Kusano, 2017. "Effect of Capitalizing Operating Leases on Credit Ratings:Evidence from Japan," Discussion papers e-16-016, Graduate School of Economics , Kyoto University.
• Franzen, Nina & Weißenberger, Barbara E., 2018. "Capital market effects of mandatory IFRS 8 adoption: An empirical analysis of German firms," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 31(C), pages 1-19.
• Zhou, Haiyan & Owusu-Ansah, Stephen & Maggina, Anastasia, 2018. "Board of directors, audit committee, and firm performance: Evidence from Greece," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 31(C), pages 20-36.
• Habib, Ahsan & Ranasinghe, Dinithi & Muhammadi, Abdul Haris & Islam, Ainul, 2018. "Political connections, financial reporting and auditing: Survey of the empirical literature," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 31(C), pages 37-51.
• El-Helaly, Moataz & Georgiou, Ifigenia & Lowe, Alan D., 2018. "The interplay between related party transactions and earnings management: The role of audit quality," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 32(C), pages 47-60.
• Ha, Joohyung & Feng, Mingming, 2018. "Conditional conservatism and labor investment efficiency," Journal of Contemporary Accounting and Economics, Elsevier, vol. 14(2), pages 143-163.
• Moses, Olayinka & Houqe, Muhammad Nurul & van Zijl, Tony, 2018. "What is the economic value of the Extractive Industries Transparency Initiative (EITI) information disclosure?," Journal of Contemporary Accounting and Economics, Elsevier, vol. 14(2), pages 216-233.
• Beaumont, Stacey & Clarkson, Peter & Tutticci, Irene, 2018. "Identifying lobbying strategies: An analysis of public responses to the Productivity Commission Inquiry into executive remuneration in Australia," Journal of Contemporary Accounting and Economics, Elsevier, vol. 14(3), pages 288-306.
• Hsu, Audrey Wen-hsin & Pourjalali, Hamid & Song, Yi-Ju, 2018. "Fair value disclosures and crash risk," Journal of Contemporary Accounting and Economics, Elsevier, vol. 14(3), pages 358-372.
• Pathiranage, Nandana P.W. & Jubb, Christine A., 2018. "Does IFRS make analysts more efficient in using fundamental information included in financial statements?," Journal of Contemporary Accounting and Economics, Elsevier, vol. 14(3), pages 373-385.
• 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.
• 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.
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• 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.
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• 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.
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• 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.
• Усабаев А.К. // Usabayev A.K. & Сейдахметова С.С. // Seidakhmetova S.S., 2018. "Классификация и оценка финансовых инструментов в соответствии с МСФО и МСФООС. // Classification and measurement of financial instruments in accordance with IFRS and IPSAS," Economic Review(National Bank of Kazakhstan), National Bank of Kazakhstan, issue 1, pages 43-51.
• Quang Linh Huynh, 2018. "Earnings Quality with Reputation and Performance," Asian Economic and Financial Review, Asian Economic and Social Society, vol. 8(2), pages 269-278, February.
• Ya-Fang Wang, 2018. "How Does the Credit Rating React to the Function of D&O Insurance?," Asian Economic and Financial Review, Asian Economic and Social Society, vol. 8(3), pages 424-432, March.
• Liliana MANEA, 2018. "About public acquisition monitoring role and necessity during framework agreement post-implementation," Internal Auditing and Risk Management, Athenaeum University of Bucharest, vol. 50(2), pages 44-54, June.
• Emilia VASILE & Ion CROITORU, 2018. "Management By Objectives - Factor Of Growth In Organizational Performance," Internal Auditing and Risk Management, Athenaeum University of Bucharest, vol. 52(4), pages 44-53, December.
• Maria Carmen Huian & Marilena Mironiuc & Mihaela Chiriac, 2018. "Study on the association between earnings management and value relevance based on the reporting method used for operating cash flows," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 16(149), pages 101-101, February.
• Sinziana-Maria Rindasu, 2018. "Information security challenges - vulnerabilities brought by ERP applications and cloud platforms," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 16(149), pages 131-131, February.
• Cristina Raluca Gh. Popescu & Gheorghe N. Popescu, 2018. "Risks of cyber attacks on financial audit activity," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 16(149), pages 140-140, February.
• Jatinder Pal Singh, 2018. "On hedge effectiveness assessment under IFRS 9," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 16(149), pages 157-157, February.
• Mirela PAUNESCU, 2018. "Exploratory study on accounting and taxation of virtual currencies by Romanian companies," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 16(150), pages 239-239.
• Edward Wong Sek KHIN & Moghavvemi SEDIGHEH & Lee Su TENG & Rusnah MUHAMAD, 2018. "Malaysia’s SMEs credit industry: CSR taxanomy activities," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 16(150), pages 278-278.
• Sabina-Cristina NECULA, 2018. "Improving information - a necessity in substantiating the accounting decision," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 16(150), pages 285-285.
• Alain Burlaud, 2018. "Can accounting standardization serve the public interest?," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 16(151), pages 365-365.
• Irine Herdjiono & Nanik Sutanti, 2018. "Determinants of audit delay: evidence from manufacturing sector of Indonesia," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 16(151), pages 373-373.
• Alexandra ARDELEAN & Adriana TIRON-TUDOR, 2018. "Commitment to public interest in audit – an imperative of strengthening trust in the profession," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 16(152), pages 527-527.
• Camelia-Daniela HATEGAN & Andreea-Claudia CRUCEAN, 2018. "Reporting of subsequent events in financial statements – between obligation and necessity," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 16(152), pages 571-571.
• Arber H. HOTI & Arben DERMAKU, 2018. "Internal auditing quality in the banking sector of Kosovo," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 16(152), pages 610-610.
• Yuliia Klius, 2018. "Accounting And Analytical And Management Tasks For The Classification Of Industrial Enterprises," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", vol. 4(1).
• Sergey Bardash & Tetiana Osadcha, 2018. "Identification Of Economic And Legal Preconditions For Rent Accounting," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", vol. 4(1).
• Igor Yaremko & Tetiana Voskresenska, 2018. "Transaction Costs Of Enterprises: The Issue Of Accounting And Analysis Management," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", vol. 4(2).
• Larysa Tytenko, 2018. "Economic Security As An Element Of Strategic Management System: Accounting And Analytical Aspect," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", vol. 4(3).
• Sergey Bardash & Tetiana Osadcha, 2018. "Accounting Of Results Of Rent Relations," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", vol. 4(4).
• Alla Zhyvets, 2018. "Evolution Of Professional Competencies Of Accountants Of Small Enterprises In The Digital Economy Of Ukraine," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", vol. 4(5).
• Svitlana Faizova & Marina Ivanova & Tetiana Pozhuieva, 2018. "Prospects For Improving The Methodology Of Strategic Enterprise Management," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", vol. 4(5).
• Iryna Hrytsai & Oleksandr Yunin & Antonina Matsola, 2018. "Special Approaches To Allocation Of Types Of Servitudes From The Accounting Positions," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", vol. 4(5).
• Y. Xie & H. Lee (Correspondence author), 2018. "Tunneling and Value Relevance of Financial Reports: Evidence from Hong Kong," Review of Economics & Finance, Better Advances Press, Canada, vol. 11, pages 67-82, February.
• Davood Askarany & Hassan Yazdifar, 2018. "The Diffusion of Balanced Scorecard from the Perspective of Adopters: Evidence from Australia," Review of Economics & Finance, Better Advances Press, Canada, vol. 14, pages 71-82, November.
• Álvaro Menéndez & Maristela Mulino, 2018. "Resultados de las empresas no financieras en 2017 y hasta el tercer trimestre de 2018," Boletín Económico, Banco de España;Boletín Económico Homepage, issue DIC, pages 1-17.
• Álvaro Menéndez & Maristela Mulino, 2018. "Results of non-financial corporations in 2017 and in the first three quarters of 2018," Economic Bulletin, Banco de España;Economic Bulletin Homepage, issue DEC, pages 1-17.
• Nemanja Stojić, 2018. "Tco Analiza Kao Alat U Funkciji Nabavke (Tco Analysis As A Tool In The Function Of Procurement)," Ekonomske ideje i praksa, Faculty of Economics, University of Belgrade, issue 30, pages 73-85, September.
• Siniša Radić, 2018. "Impact Of Intellectual Capital On Profitability Of Commercial Banks In Serbia," Economic Annals, Faculty of Economics, University of Belgrade, vol. 63(216), pages 85-110, January –.
• Luc Paugam & Jean‐François Casta & Hervé Stolowy, 2018. "Non‐additivity in Accounting Valuation: Theory and Applications," Abacus, Accounting Foundation, University of Sydney, vol. 54(3), pages 381-416, September.
  • Paugam, Luc & Casta, Jean-François & Stolowy, Hervé, 2017. "Non-Additivity in Accounting Valuation: Theory and Applications," HEC Research Papers Series 1227, HEC Paris, revised 28 Nov 2017.
• 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.
• BOGEANU POPA Maria Madalina & MAN Mariana, 2018. "Considerations Regarding The Publishing Of Non-Financial Information According To The European Directives," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 70(3), pages 32-45, August.
• 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.
• Lepore, Caterina & Tanaka, Misa & Humphry, David & Sen, Kallol, 2018. "An elusive panacea? The impact of the regulatory valuation regime on insurers' investment behaviour," Bank of England working papers 710, Bank of England.
• 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.
• 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.
• Maria Jesus Segovia Vargas & Mara del Mar Camacho Miñano, 2018. "Análisis de la viabilidad empresarial en el preconcurso de acreedores," Contaduría y Administración, Accounting and Management, vol. 63(1), pages 27-28, Enero - M.
• Maria Jesus Segovia Vargas & Mara del Mar Camacho Miñano, 2018. "Analysis of corporate viability in the pre-bankruptcy proceedings," Contaduría y Administración, Accounting and Management, vol. 63(1), pages 29-30, Enero - M.
• Vanessa de Quadros Martins & Carlos Alberto Diehl & Cristiano R. Maurício Tagliari, 2018. "Evaluation of technical efficiency of Brazilian distribution companies of electrical energy through Data Envelopment Analysis (DEA)," Contaduría y Administración, Accounting and Management, vol. 63(1), pages 31-32, Enero - M.
• Panchenko Olga, 2018. "Improvement of the accounting policy of the small business enterprises in its transition to IFRS: investment and innovation aspects," Technology audit and production reserves, 5(43) 2018, Socionet;Technology audit and production reserves, vol. 5(4(43)), pages 33-39.
• Boiarynova Kateryna, 2018. "Formation of a scientific approach to functioning as a process of development of innovation-oriented enterprises," Technology audit and production reserves, 1(39) 2018, Socionet;Technology audit and production reserves, vol. 1(4(39)), pages 26-33.
• Kolos Iryna, 2018. "Systematization and development of the provisions for statement of lean synchronization accounting of cash flow from operating activities of industrial enterprises," Technology audit and production reserves, 4(42) 2018, Socionet;Technology audit and production reserves, vol. 4(4), pages 47-53.
• Monahan, Steven J., 2018. "Financial Statement Analysis and Earnings Forecasting," Foundations and Trends(R) in Accounting, now publishers, vol. 12(2), pages 105-215, July.
• Ferri, Fabrizio & Göx, Robert, 2018. "Executive Compensation, Corporate Governance, and Say on Pay," Foundations and Trends(R) in Accounting, now publishers, vol. 12(1), pages 1-103, April.
• Hofmann, Christian & Indjejikian, Raffi J., 2018. "Authority and Accountability in Hierarchies," Foundations and Trends(R) in Accounting, now publishers, vol. 12(4), pages 298–403-2, December.
• Ormazábal, Gaizka, 2018. "The Role of Stakeholders in Corporate Governance: A View from Accounting Research," Foundations and Trends(R) in Accounting, now publishers, vol. 11(4), pages 193-290, February.
• Nezlobin, Alexander, 2018. "Dynamic Investment Models in Accounting Research," Foundations and Trends(R) in Accounting, now publishers, vol. 12(3), pages 216-297, December.
• Johnstone, David, 2018. "Accounting Theory as a Bayesian Discipline," Foundations and Trends(R) in Accounting, now publishers, vol. 13(1-2), pages 1-266, December.
• Dierynck, Bart & Labro, Eva, 2018. "Management Accounting Information Properties and Operations Management," Foundations and Trends(R) in Technology, Information and Operations Management, now publishers, vol. 12(1), pages 1-114, April.
• Petya Petrova, 2018. "Industry 4.0 and Accounting: Challenges and Opportunities," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 3, pages 135-144, July.
• Mihaela (Ștefan) Hint, 2018. "Quality as the Main Competitive Tool and Its Role in Accounting Performance: An Empirical Study in Lighting Equipment Industry," Journal of Applied Management and Investments, Department of Business Administration and Corporate Security, International Humanitarian University, vol. 7(4), pages 201-213, November.
• Jan van Helden & Christoph Reichard, 2018. "Cash or accruals for budgeting? Why some governments in Europe changed their budgeting mode and others not," OECD Journal on Budgeting, OECD Publishing, vol. 18(1), pages 91-113.
• Fenyves Veronika & Zoltán Bács & Tibor Tarnoczi, 2018. "Analysis Of The Notes On The Accounts Of Companies Carrying Out Information Technology Services," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 173-180, July.
• Mihaela Stefan & POPA Maria-Alexandra & TRIF Margareta & BADESCU Maria, 2018. "New Dimensions Of Managerial Accounting And Its Influences In An Unstable Environment," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 181-191, July.
• Mira Dimitrić & Ivana Tomas Žiković & Vinko Matejčić, 2018. "Profitability Determinants of Hotel Companies – Comparative Analysis of Primorsko-Goranska County and the Republic of Croatia," Occasional Publications, in: Financije teorija i suvremena pitanja = Finance - theory and contemporary issues, edition 1, volume 1, chapter 14, pages 329-350, Josip Juraj Strossmayer University of Osijek, Faculty of Economics.
• Ulf Brüggemann & Aditya Kaul & Christian Leuz & Ingrid M. Werner, 2018. "The Twilight Zone: OTC Regulatory Regimes and Market Quality," Review of Financial Studies, Society for Financial Studies, vol. 31(3), pages 898-942.
  • Ulf Brüggemann & Aditya Kaul & Christian Leuz & Ingrid M. Werner, 2013. "The Twilight Zone: OTC Regulatory Regimes and Market Quality," NBER Working Papers 19358, National Bureau of Economic Research, Inc.
  • Bruggemann, Ulf & Kaul, Aditya & Leuz, Christian & Werner, Ingrid M., 2013. "The Twilight Zone: OTC Regulatory Regimes and Market Quality," Working Paper Series 2013-09, Ohio State University, Charles A. Dice Center for Research in Financial Economics.

2017

• Keishi Fujiyama & Makoto Kuroki, 2017. "Strategic Management Forecasts and Accounting Choices: A Case of Employee Downsizing in Japan," Discussion Paper Series DP2017-06, Research Institute for Economics & Business Administration, Kobe University, revised Sep 2017.
• Sarra KAISS & Nezha BAGHAR & Mounime EL KABBOURI, 2017. "Theoretical bases on the nature of goodwill," Turkish Economic Review, KSP Journals, vol. 4(4), pages 419-428, December.
• Handan ÇAM, 2017. "3rd International conference on social sciences & education research," Journal of Economic and Social Thought, KSP Journals, vol. 4(3), pages 352-353, Seprember.
• Kusano, Masaki, 2018. "Effect of capitalizing operating leases on credit ratings: Evidence from Japan," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 30(C), pages 45-56.
  • Masaki Kusano, 2017. "Effect of Capitalizing Operating Leases on Credit Ratings:Evidence from Japan," Discussion papers e-16-016, Graduate School of Economics , Kyoto University.
• Kusano, Masaki, 2020. "Does recognition versus disclosure affect risk relevance? Evidence from finance leases in Japan," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 38(C).
  • Masaki Kusano, 2017. "Does Recognition versus Disclosure Affect Risk Relevance? Evidence from Finance Leases in Japan," Discussion papers e-17-007, Graduate School of Economics , Kyoto University.
• Fuminobu Mizutani, 2017. "Accounting for not-for-profit organizations (NFPs) to prevent terrorist financing," Journal of Economic and Financial Studies (JEFS), LAR Center Press, vol. 5(2), pages 1-6, April.
• Sarah Yuliarini & Zaleha Othman Othman & Ku Nor Izah Ismaila, 2017. "Environmental accounting practices: A regulatory and internal management perspective," Journal of Economic and Financial Studies (JEFS), LAR Center Press, vol. 5(3), pages 1-11, June.
• Riana Iren RADU & Iuliana Oana MIHAI & Violeta ISAI, 2017. "Considerations Regarding the Assessment Capacity and Recognition in Accounting of Human Capital," Proceedings RCE 2017, Editura Lumen, vol. 0, pages 135-145, November.
• Taheri, Mandana & Rahmani, Ali, 2017. "Financial Loans Cost or Fair Value, Which One Has More Effect on Credit Loss of Banking System (in Persian)," Journal of Monetary and Banking Research (فصلنامه پژوهش‌های پولی-بانکی), Monetary and Banking Research Institute, Central Bank of the Islamic Republic of Iran, vol. 10(33), pages 481-508, November.
• Antonio Costantini & Filippo Zanin, 2017. "The Effect of Perceived Environmental Uncertainty on the Use and Perceived Usefulness of Strategic Management Accounting: Some Empirical Evidence," Managing Global Transitions, University of Primorska, Faculty of Management Koper, vol. 15(4 (Winter), pages 379-398.
• Tamás Szücs & József Ulbert, 2017. "Role and Measurement of Fair Valuation in the Hungarian Credit Institution Sector," Financial and Economic Review, Magyar Nemzeti Bank (Central Bank of Hungary), vol. 16(3), pages 51-73.
• Patricia González, 2017. "Divulgación de información sobre Capital Intelectual en las universidades públicas 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(18), pages 32-59, Septiembr.
• Yuli Suárez, 2017. "Evolución de la profesión contable en Estados Unidos: una revisión de mitad del siglo XIX y siglo XX 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(18), pages 60-89, Septiembr.
• Laura Sour, 2017. "Avances en la cantidad de la información financiera del sector público en México a raíz de la LGCG," Contaduría y Administración, Accounting and Management, vol. 62(2), pages 15-16, Abril-Jun.
• Laura Sour, 2017. "Progress in the quantity of financial information in the public sector in Mexico following the LGCG," Contaduría y Administración, Accounting and Management, vol. 62(2), pages 17-18, Abril-Jun.
• Cesar Medeiros Cupertino & Antonio Lopo Martinez & Newton C.A. da Costa Jr, 2017. "Earnings management strategies in Brazil: Determinantcosts and temporal sequence," Contaduría y Administración, Accounting and Management, vol. 62(5), pages 7-8, Diciembre.
• Emrah Arbak, 2017. "Identifying the provisioning policies of Belgian banks," Working Paper Research 326, National Bank of Belgium.
• Emrah Arbak, 2017. "Identifying the provisioning policies of Belgian banks," Working Paper Research 326, National Bank of Belgium.
• Gaétan de Rassenfosse & Adam B. Jaffe, 2017. "Econometric Evidence on the R&D Depreciation Rate," NBER Working Papers 23072, National Bureau of Economic Research, Inc.
• Gipper, Brandon & Hail, Luzi & Leuz, Christian, 2017. "On the Economics of Audit Partner Tenure and Rotation: Evidence from PCAOB Data," Research Papers repec:ecl:stabus:3588, Stanford University, Graduate School of Business.
  • Brandon Gipper & Luzi Hail & Christian Leuz, 2017. "On the Economics of Audit Partner Tenure and Rotation: Evidence from PCAOB Data," NBER Working Papers 24018, National Bureau of Economic Research, Inc.
  • Gipper, Brandon & Hail, Luzi & Leuz, Christian, 2018. "On the economics of audit partner tenure and rotation: Evidence from PCAOB data," CFS Working Paper Series 608, 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).
• Shevtsiv Lyba, 2017. "Investigation of the mechanism of interrelation between accounting and budgeting in the enterprise management system: the strategic aspect," Technology audit and production reserves, 6(38) 2017, Socionet;Technology audit and production reserves, vol. 6(4(38)), pages 39-47.
• Liakhovych Halyna, 2017. "Classification of accounting outsourcing: compliance with modern development trends," Technology audit and production reserves, 6(38) 2017, Socionet;Technology audit and production reserves, vol. 6(4(38)), pages 47-52.
• Pravdiuk Natalia & Plakhtii Tetiana, 2017. "Development of the basic theoretical basis of accounting information quality," Technology audit and production reserves, 3(35) 2017, Socionet;Technology audit and production reserves, vol. 3(4(35)), pages 4-9.
• Shkulipa Ljudmyla, 2017. "Research of the main advantages in social oriented accounting," Technology audit and production reserves, 3(35) 2017, Socionet;Technology audit and production reserves, vol. 3(4(35)), pages 14-19.
• Izmaylov Yaroslav, 2017. "Substantiation of the procedure for the reflection of goodwill in the accounting system of national enterprises," Technology audit and production reserves, 2(34) 2017, Socionet;Technology audit and production reserves, vol. 2(5(34)), pages 9-15.
• Derun Ivan, 2017. "Improvement of the essence of professional judgment in accounting of Ukraine," Technology audit and production reserves, 2(34) 2017, Socionet;Technology audit and production reserves, vol. 2(4(34)), pages 25-29.
• Bradshaw, Mark & Ertimur, Yonca & O'Brien, Patricia, 2017. "Financial Analysts and Their Contribution to Well-Functioning Capital Markets," Foundations and Trends(R) in Accounting, now publishers, vol. 11(3), pages 119-191, December.
• Rezarta SHKURTI & Almina MANOKU & Elfrida MANOKU, 2017. "Internal Control System and Activities - a Study with Albanian Companies," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 4, pages 601-611, December.
• Michael Musov, 2017. "A General Model for Making Short-Run Operating Decisions: Methodology and Steps," Ikonomiceski i Sotsialni Alternativi, University of National and World Economy, Sofia, Bulgaria, issue 3, pages 77-86, June.
• Diana Andone, 2017. "Financial Performance Analysis In Listed Companies," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 195-203, July.
• Anna Banociova & Radoslav Tusan, 2017. "Using Audit Methods In The Auditing Of Non-Current Assets Of The Municipality," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 215-226, July.
• Victoria Bogdan & Olimpia Iuliana Ban & Dorina Nicoleta Popa, 2017. "Applying Mpca Analysis To Evaluate Financial Performance Of Romanian Listed Companies," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 235-246, July.
• Bunea Stefan, 2017. "Analysis Of Conceptual And Technical (In)Consistencies In The Ifrs 16 Leases Accounting Model," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 247-258, July.
• Flavius-Andrei GUINEA, 2017. "Study Regarding The Impact Of The Fiscal Factor On The Professional Accountant Behavioural Mutations," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 355-364, July.
• Kerezsi Dora, 2017. "Disclosure Obligations Related To The Balance Sheet In The Hungarian And International Accounting," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 395-404, July.
• Laura-Alexandra Mortura, 2017. "Analisys Of Financial Position In Determining The General Inherent Risk," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 433-442, July.
• Luminita Rus, 2017. "Romanian Accounting On Both Sides Of The Prut," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 221-228, December.
• Rabeea Sadaf, 2017. "Advanced Statistical Techniques For Testing Benford'S Law," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 229-238, December.
• Carmen Mihaela Scorte, 2017. "Dashboard - Performance Measurement Tool Empirical Study Of The Hospitality Industry In Romania," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 239-247, December.
• Mihaela Stefan & Florina-Laura Sandru, 2017. "Considerations Regarding Terget Costing Method Application Within The Electrical Lighting Industry," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 85-94, December.
• Toru Ishikawa, 2017. "The Effect of Fair Disclosure Rule on Investment Efficiency," Discussion Papers in Economics and Business 17-31, Osaka University, Graduate School of Economics.
• John R. Graham & Michelle Hanlon & Terry Shevlin & Nemit Shroff, 2017. "Tax Rates and Corporate Decision-making," Review of Financial Studies, Society for Financial Studies, vol. 30(9), pages 3128-3175.
• E.V. Kuznetsova & I.N. Bogataya & N.N. Khakhonova & S.P. Katerinin, 2017. "Methodology of Building up the Accounting and Analytical Management Support for Organizations in Russia," European Research Studies Journal, European Research Studies Journal, vol. 0(1), pages 257-266.
• Dody Hapsoro & Tulus Suryanto, 2017. "Consequences of Going Concern Opinion for Financial Reports of Business Firms and Capital Markets with Auditor Reputation as a Moderation Variable - An Experimental Study," European Research Studies Journal, European Research Studies Journal, vol. 0(2A), pages 197-223.
• Jullie Jeanette Sondakh, 2017. "Behavioral Intention to Use E-Tax Service System: An Application of Technology Acceptance Model," European Research Studies Journal, European Research Studies Journal, vol. 0(2A), pages 48-64.
• Anis Chariri & Indira Januarti, 2017. "Audit Committee Characteristics and Integrated Reporting:Empirical Study of Companies Listed on the Johannesburg Stock Exchange," European Research Studies Journal, European Research Studies Journal, vol. 0(4B), pages 305-318.
• Brisejda Ramaj Zenuni, 2017. "Characteristics of Accountancy Education," European Journal of Social Sciences Education and Research Articles, European Center for Science Education and Research, vol. 4, EJSER May.
• Fabio Fiorillo & Cristina Muscillo & Stefania Taralli, 2017. "Misure di benessere dei territori e programmazione strategica: il livello comunale," ECONOMIA PUBBLICA, FrancoAngeli Editore, vol. 2017(1), pages 61-96.
• Jane E. Ihrig & Lawrence Mize & Gretchen C. Weinbach, 2017. "How Does the Fed Adjust its Securities Holdings and Who is Affected?," Finance and Economics Discussion Series 2017-099, Board of Governors of the Federal Reserve System (U.S.).
• Olga N. Kuznetsova, 2017. "Collisions and Prospects of Accounting Depreciation Fund of the Entity," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 127006, Russia, issue 2, pages 38-45, April.
• Anton M. Maryasin, 2017. "Certain Aspects of Convertible Bonds and Derivatives Accounting in Accordance with IFRS," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 127006, Russia, issue 5, pages 121-127, October.
• Santiago Lago-Peñas & Mercedes Mareque Álvarez-Santullano & Elena Rivo-López & Mónica Villanueva-Villar, 2017. "Determining factors for audit opinion in private family and non-family firms. Evidence from Spain," Working Papers. Collection C: Family business 1701, Universidade de Vigo, GEN - Governance and Economics research Network.
• Tumirin, 2017. "Transcendental and Social Accountability in Productive Waqf Assets," GATR Journals afr122, Global Academy of Training and Research (GATR) Enterprise.
• Abdalla Geth Abdussalam, 2017. "Exploring the Relationship between Working Capital Management, Profitability and Capital Structure," GATR Journals afr126, Global Academy of Training and Research (GATR) Enterprise.
• Puteh Mariam Ismail, 2017. "Prior Academic Performance and Passing Professional Accounting Examinations, Empirical Evidence from Malaysia," GATR Journals afr127, Global Academy of Training and Research (GATR) Enterprise.
• Raja Adri Satriawan Surya, 2017. "Whistle Blowing in The Police Sector: The Importance of Control Behaviour Factor and Professional Commitment," GATR Journals afr128, Global Academy of Training and Research (GATR) Enterprise.
• Astrid Rudyanto, 2017. "State Ownership, Family Ownership, and Sustainability Report Quality, The Moderating Role of Board Effectiveness," GATR Journals afr129, Global Academy of Training and Research (GATR) Enterprise.
• Atika Zarefar, 2017. "The Influence of Ethics and Locus of Control to Do Whistleblowing Intention with Profession of Auditor and Non-Auditor as a Moderating Variable," GATR Journals afr131, Global Academy of Training and Research (GATR) Enterprise.
• Hanif, 2017. "A Critical Analysis of Startup Business in Indonesia by Means of Mato-Based Profit Sharing Accounting," GATR Journals afr132, Global Academy of Training and Research (GATR) Enterprise.
• Gede Adi Yuniarta, 2017. "Fundamental Effect of Implementation of Corporate Social Responsibility and Value Based Management on the Equity Value of Hotels in Bali," GATR Journals afr133, Global Academy of Training and Research (GATR) Enterprise.
• Nadia Azalia Putri, 2017. "Do Intellectual Capital, Corporate Social Responsibility, and Good Corporate Governance Affect Indonesia’s Mining Companies Value?," GATR Journals afr134, Global Academy of Training and Research (GATR) Enterprise.
• Paulina Sutrisno, 2017. "Earnings Management: An Advantage or Disadvantage?," GATR Journals afr135, Global Academy of Training and Research (GATR) Enterprise.
• Sulaeman Rahman Nidar, 2017. "Overreaction Market Analysis, Dividend Policy, Firm Size, and Seasonality to Price Reversal Phenomena," GATR Journals afr136, Global Academy of Training and Research (GATR) Enterprise.
• Siti Maria Wardayati, 2017. "Impact of Companies' Financial Condition and Growth toward Acceptance of Going Concern Audit Opinion: Empirical Study at Company Listed in the Jakarta Islamic Index (JII)," GATR Journals afr137, Global Academy of Training and Research (GATR) Enterprise.
• I Made Sudarma, 2017. "Does Voluntary Tax Compliance Increase After Granting Tax Amnesty?," GATR Journals afr138, Global Academy of Training and Research (GATR) Enterprise.
• Novia Wijaya, 2017. "Factors Affecting Dividend Policy on Non-Financial Companies in Indonesia," GATR Journals afr139, Global Academy of Training and Research (GATR) Enterprise.
• Nunung Nuryani, 2017. "Value Relevance of Firms’ Reportable Segment Profit or Loss Reconciliation," GATR Journals afr140, Global Academy of Training and Research (GATR) Enterprise.
• Yenni Carolina, 2017. "Understanding AIS User Knowledge, AIS Quality, and Accounting Information Quality," GATR Journals afr141, Global Academy of Training and Research (GATR) Enterprise.
• Syarifuddin, 2017. "Dramaturgy Budget Policy Formulation: Intuitive Response of Politics and Power," GATR Journals afr143, Global Academy of Training and Research (GATR) Enterprise.
• Rapina, 2017. "The Influence of Leadership and Organizational Structure on The Quality of Accounting Information System," GATR Journals afr144, Global Academy of Training and Research (GATR) Enterprise.
• Ali Muktiyanto, 2017. "The Effect of Application of Management Accounting To Performance through Strategy," GATR Journals afr146, Global Academy of Training and Research (GATR) Enterprise.
• Paulina Sutrisno, 2017. "The Effect of IFRS Convergence on Earnings Quality: Empirical Evidence from Indonesia," GATR Journals afr148, Global Academy of Training and Research (GATR) Enterprise.
• Nico Alexander, 2017. "The Effect of Corporate Governance, Ownership and Tax Aggressiveness on Earnings Management," GATR Journals afr150, Global Academy of Training and Research (GATR) Enterprise.
• Yurniwati, 2017. "The Influence of the Quality of an Audit to Relationship Other Comprehensive Income (OCI) And Relevance of Value Accounting Information, And Asymmetry of Information (Study on Companies in Indonesia)," GATR Journals gjbssr457, Global Academy of Training and Research (GATR) Enterprise.
• Yefni, 2017. "The Effects of Good Corporate Governance for Corporate Value in Plantation Companies at Indonesian Stock Exchange (IDX)," GATR Journals gjbssr471, Global Academy of Training and Research (GATR) Enterprise.
• Yosefa Sayekti, 2017. "The Effect of Slack Resources on Strategic Corporate Social Responsibility (CSR): Empirical Evidence on Indonesian Listed Companies," GATR Journals gjbssr472, Global Academy of Training and Research (GATR) Enterprise.
• Friska Firnanti, 2017. "Auditor Characteristics, Audit Tenure, Audit Fee and Audit Quality," GATR Journals gjbssr484, Global Academy of Training and Research (GATR) Enterprise.
• Markonah, 2017. "The Effect of Good Corporate Governance and Premium Growth on the Performance of Insurance Companies ," GATR Journals jfbr123, Global Academy of Training and Research (GATR) Enterprise.
• Nico Alexander, 2017. "Factors Affecting Earnings Management in the Indonesian Stock Exchange," GATR Journals jfbr124, Global Academy of Training and Research (GATR) Enterprise.
• Indra Siswanti, 2017. "Sustainable Business of Islamic Bank Through on the Islamic Corporate Governance and Islamic Financial Performance," GATR Journals jfbr125, Global Academy of Training and Research (GATR) Enterprise.
• Bayu Aprillianto, 2017. "The Role of Firm Strategy to Intervene the Influence of Corporate Social Performance on Corporate Financial Performance," GATR Journals jfbr131, Global Academy of Training and Research (GATR) Enterprise.
• Diana Dwi Astuti, 2017. "External and Internal Factors Influence to the Return on Equity and Risk Investment in Jakarta Islamic Index (JII)," GATR Journals jmmr162, Global Academy of Training and Research (GATR) Enterprise.
• Raden Lestari Garnasih, 2017. "Strengthening Research Self-Efficacy and Research Productivity through Research Culture Implementation," GATR Journals jmmr171, Global Academy of Training and Research (GATR) Enterprise.
• Khusnul Khotimah, 2017. "Experiential Marketing to Increase Net Marketing Contribution Margin (NMCM) through Customer Value," GATR Journals jmmr173, Global Academy of Training and Research (GATR) Enterprise.
• Amal Hamrouni & Ramzi Benkraiem & Majdi Karmani, 2017. "Voluntary information disclosure and sell-side analyst coverage intensity," Review of Accounting and Finance, Emerald Group Publishing, vol. 16(2), pages 260-280, May.
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• Stéphanie Serve & Louis François Le Glass, 2017. "Les universités françaises depuis le passage à l'autonomie : vers de nouveaux outils d'analyse financière ?," Revue d'économie financière, Association d'économie financière, vol. 0(2), pages 265-296.
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• Nekhili, Mehdi & Nagati, Haithem & Chtioui, Tawhid & Nekhili, Ali, 2017. "Gender-diverse board and the relevance of voluntary CSR reporting," International Review of Financial Analysis, Elsevier, vol. 50(C), pages 81-100.
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• Nekhili, Mehdi & Nagati, Haithem & Chtioui, Tawhid & Nekhili, Ali, 2017. "Gender-diverse board and the relevance of voluntary CSR reporting," International Review of Financial Analysis, Elsevier, vol. 50(C), pages 81-100.
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• Larmande, François & Stolowy, Hervé, 2017. "Managerial Risk Aversion and Accounting Conservatism," HEC Research Papers Series 1215, HEC Paris, revised 27 Jul 2017.
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• Jones Heese & Mozaffar Khan & Karthik Ramanna, 2017. "Is the SEC Captured? Evidence from Comment-Letter Reviews," Harvard Business School Working Papers 17-087, Harvard Business School.
• Urooj Khan & Suresh Nallareddy & Ethan Rouen, 2017. "The Role of Taxes in the Disconnect between Corporate Performance and Economic Growth," Harvard Business School Working Papers 18-006, Harvard Business School.
• Jonas Heese, 2017. "The Role of Overbilling in Hospitals’ Earnings Management Decisions," Harvard Business School Working Papers 18-026, Harvard Business School.
• Susan Wahab & Karen Teitel & Bernard Morzuch, 2017. "How Analysts and Whisperers Use Fundamental Accounting Signals To Make Quarterly EPS Forecasts," Working Papers 1707, College of the Holy Cross, Department of Economics.
• Markus Lampe & Paul Sharp, 2017. "ÔRationalÕ Farmers and the Emergence of Modern Accounting in Danish Dairying," Working Papers 0115, European Historical Economics Society (EHES).
• Feng, Xunan & Johansson, Anders C., 2019. "Top executives on social media and information in the capital market: Evidence from China," Journal of Corporate Finance, Elsevier, vol. 58(C), pages 824-857.
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• Suzuki, Tomohiro & Kochiyama, Takuma, 2017. "Impact Of Fair Value Measurement On Corporate Investment: Other Comprehensive Income," Hitotsubashi Journal of commerce and management, Hitotsubashi University, vol. 51(1), pages 17-37, October.
• 植杉, 威一郎 & 中島, 賢太郎 & 細野, 薫, 2017. "減損会計は企業投資行動に影響を及ぼすか," HIT-REFINED Working Paper Series 70, Institute of Economic Research, Hitotsubashi University.
• Constantin Aurelian IONESCU, 2017. "Integrating the Environmental Accounting on the Information System of the Economic Entities," Hyperion Economic Journal, Faculty of Economic Sciences, Hyperion University of Bucharest, Romania, vol. 5(2), pages 42-48, June.
• Andrei – Mihai Cristea, 2017. "The Approach of the Accounting Information throught the Prism of Managerial Accounting," Hyperion Economic Journal, Faculty of Economic Sciences, Hyperion University of Bucharest, Romania, vol. 5(3), pages 15-19, September.
• Andrei – Mihai Cristea, 2017. "The Content and Quality of the Information Contained in the Financial Statements," Hyperion Economic Journal, Faculty of Economic Sciences, Hyperion University of Bucharest, Romania, vol. 5(4), pages 17-20, December.
• Nataliya Zdyrko, 2017. "Condition and Development Tendencies of State Financial Control in Ukraine," Accounting and Finance, Institute of Accounting and Finance, issue 1, pages 153-160, March.
• Inna Herasymovych, 2017. "Mechanisms and Tools of Accounting and Financial Engineering in Enterprise Management," Accounting and Finance, Institute of Accounting and Finance, issue 1, pages 25-32, March.
• Tetyana Kovbasa, 2017. "Ensuring the Relevance of Accounting Information in Forestry Enterprises," Accounting and Finance, Institute of Accounting and Finance, issue 1, pages 41-47, March.
• Nataliya Oliadnichuk & Olha Pidlubna, 2017. "Accounting of Export-Import Operations," Accounting and Finance, Institute of Accounting and Finance, issue 1, pages 48-56, March.
• Oleksandr Panadiy, 2017. "Enhancement the Effectiveness of Management Accounting Using Computer Network Technologies (On the Example of Experimental Base of National Academy of Agrarian Sciences of Ukraine)," Accounting and Finance, Institute of Accounting and Finance, issue 1, pages 57-67, March.
• Oksana Ponomarenko & Olha Leha, 2017. "Optimization of Accounting System Testing of Land Operations in Agricultural Formations," Accounting and Finance, Institute of Accounting and Finance, issue 1, pages 76-84, March.
• Viktoriya Ambarchian, 2017. "Accounting of Formation and Use of Reserves on Banks' Financial Assets: The Expected Losses Model," Accounting and Finance, Institute of Accounting and Finance, issue 1, pages 8-16, March.
• Oleh Sokil, 2017. "Concept of Accounting for Sustainable Development," Accounting and Finance, Institute of Accounting and Finance, issue 1, pages 85-92, March.
• Anna Kostiakova, 2017. "Methods of Accounting Expenses in Plant Growing," Accounting and Finance, Institute of Accounting and Finance, issue 2, pages 13-20, June.
• Svitlana Kuznetsova, 2017. "Evaluation of Accounting Information for Making Management Decisions," Accounting and Finance, Institute of Accounting and Finance, issue 2, pages 21-26, June.
• Anna Makarenko, 2017. "Diagnostic Assessment of Forest Management Accounting," Accounting and Finance, Institute of Accounting and Finance, issue 2, pages 36-42, June.
• Oleksandr Malyshkin, 2017. "Regulatory Support of Accounting in Poland and Ukraine in Context of EU Directives," Accounting and Finance, Institute of Accounting and Finance, issue 2, pages 43-49, June.
• Serhiy Ostapchuk, 2017. "Chinese Model of Land Use Accounting: Lessons for Ukraine," Accounting and Finance, Institute of Accounting and Finance, issue 2, pages 57-62, June.
• Lyudmyla Poslavska & Valentyna Yasyshena, 2017. "Specifics of Allocation of Indirect Expenses by Construction Enterprises," Accounting and Finance, Institute of Accounting and Finance, issue 2, pages 63-69, June.
• Volodymyr Shevchuk, 2017. "Methodological Issues of Accounting Intellectual Benefits in Context of Development of Modern Accounting Paradigm," Accounting and Finance, Institute of Accounting and Finance, issue 2, pages 70-78, June.
• Alla Kasych & Rayisa Tsyhan, 2017. "Concept of Accounting and Analytical Provision of Cash Flow Management," Accounting and Finance, Institute of Accounting and Finance, issue 3, pages 28-37, September.
• Svitlana Kuznetsova & Iryna Tykhanska, 2017. "Development of Accounting and Analytical Provision of Cost Calculation for the Stages of the Product Life Cycle," Accounting and Finance, Institute of Accounting and Finance, issue 3, pages 38-45, September.
• Maryna Pravdyuk & Tetyana Plakhtiy, 2017. "Necessity of Assessing the Quality of Financial Reporting," Accounting and Finance, Institute of Accounting and Finance, issue 3, pages 52-58, September.
• Kostyantyn Bezverkhiy, 2017. "Development of Tasks of Enterprise's Integrated Reporting," Accounting and Finance, Institute of Accounting and Finance, issue 3, pages 6-11, September.
• Viktor Zamlynskyy & Ruslana Varicheva, 2017. "Solution of the Problems of Interpersonal Relations in the Accounting Organization Process to Prevent Fraud and Strengthening of Enterprise's Economic Safety," Accounting and Finance, Institute of Accounting and Finance, issue 4, pages 13-19, December.
• Yuliya Zolotnytska, 2017. "Accounting Policy of Entities of Public Interest in the Terms of Reforming the Accounting System," Accounting and Finance, Institute of Accounting and Finance, issue 4, pages 28-32, December.
• Yevheniya Kaliuha & Yuliya Shenderivska, 2017. "Valuation of Biological Assets as the Element of Accounting Method," Accounting and Finance, Institute of Accounting and Finance, issue 4, pages 33-39, December.
• Antonina Korinenko, 2017. "Documentary Support for Accounting of Land Use Rights," Accounting and Finance, Institute of Accounting and Finance, issue 4, pages 40-45, December.
• Yuliya Bezdushna, 2017. "Information Support of Management of the Agrarian Sector of Economy: State and Prospects of Improvement," Accounting and Finance, Institute of Accounting and Finance, issue 4, pages 6-12, December.
• Vita Semanyuk, 2017. "Necessity of Fundamental Changes of Accounting Theory," Accounting and Finance, Institute of Accounting and Finance, issue 4, pages 75-80, December.
• Tetyana Yurchenko, 2017. "Accounting of Capital Costs for Improving Land," Accounting and Finance, Institute of Accounting and Finance, issue 4, pages 90-97, December.
• Florian Eugster & Alexander F. Wagner, 2017. "Earning Investor Trust: The Role of Past Earnings Management," Swiss Finance Institute Research Paper Series 17-31, Swiss Finance Institute, revised Mar 2018.
• Biljana Seistrajkova, 2017. "Short Selling and the Subsequent Performance of Initial Public Offerings," Swiss Finance Institute Research Paper Series 17-49, Swiss Finance Institute.
• Andreea Mihaela MARIN, 2017. "The Perception of the Romanian Economic Environment Regarding the Adoption of the International Financial Reporting Standards," North Economic Review, Technical University of Cluj Napoca, Department of Economics and Physics, vol. 1(1), pages 174-178, October.
• Csongor CSŐSZ & Tímea RÉTI, 2017. "The Taxation And The Countries Competitiveness," Management Intercultural, Romanian Foundation for Business Intelligence, Editorial Department, issue 38, pages 113-119, June.
• Inesa TOFANICA & Emil HOROMNEA & Mihaela CHIRIAC, 2017. "Ifrs In Romanian Banking System. Limits And Challenges," Law, Society & Organisations, Romanian Foundation for Business Intelligence, Editorial Department, issue 2 (1/2017, pages 41-45, July.
• Ludmila PROFIR, 2017. "Financial Performance Analysis Based On The Profit And Loss Statement," Law, Society & Organisations, Romanian Foundation for Business Intelligence, Editorial Department, issue 2 (1/2017, pages 47-51, July.
• Gurgen KALASHYAN, 2017. "Accounting For Contingent Considerations In Business Combinations," Law, Society & Organisations, Romanian Foundation for Business Intelligence, Editorial Department, issue 2 (1/2017, pages 53-56, July.
• Csongor CSŐSZ, 2017. "The Dividend Rate Of The Premium Entities Listed On Bse," Law, Society & Organisations, Romanian Foundation for Business Intelligence, Editorial Department, issue 3 (2/2017, pages 107-112, December.
• Daniel Petru VARTEIU, 2017. "Accounting Of Agricultural Activities And European Funds," Law, Society & Organisations, Romanian Foundation for Business Intelligence, Editorial Department, issue 3 (2/2017, pages 113-117, December.
• Éva DARABOS & Bernadett BÉRESNÉ MÁRTHA, 2017. "Trends Of The Factoring Turnover In International Comparisons," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 13, pages 143-150, May.
• Flavius-Andrei GUINEA, 2017. "Managerial Accounting System: Utility, Practice, Manipulation, Normalization," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 13, pages 85-91, May.
• Boby COSTI & Marius BOIŢĂ & Gheorghe PRIBEANU & Luminita PĂIUŞAN & Ionela Mihaela MILUTIN & Eduard AJTAY, 2017. "Cash Flow-Financial Planning Tool In The Tourism Units," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 13, pages 93-99, May.
• Laura-Alexandra MORTURĂ & Daniel Petru VÂRTEIU & Andreea Elena DREGHICIU, 2017. "Procedures And Techiques Specific To Creative Accounting Used In Registering The Exchange Rate Differences," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 15, pages 407-411, December.
• Ștefan BUNEA, 2017. "The Contribution Of Accounting Disciplines To Developing Professional And Personal Skills," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 15, pages 443-450, December.
• Luminita PAIUSAN & Marius BOITA & Boby COSTI & Adina Maria MOTICA & Meda DECEBAL & Eduard AJTAY, 2017. "Creative Accounting Techniques On Equity And Liabilities To Tourism Entities," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 15, pages 451-458, December.
• Jorge Armando Rodríguez & Javier Ávila Mahecha, 2017. "La carga tributaria sobre los ingresos laborales y de capital en Colombia: el caso del impuesto sobre la renta y el IVA," Revista Cuadernos de Economía, Universidad Nacional de Colombia -FCE - CID, vol. 36(72), October.
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• Claudia Orellana Fuentes & Digna Azúa Álvarez, 2017. "Aplicación del modelo de revaluación de propiedades, planta y equipo en empresas chilenas del sector energético," Estudios Gerenciales, Universidad Icesi, vol. 33(142), pages 102-111, March.
• María del Carmen Ruíz Sánchez, 2017. "Preparación en normas internacionales de información financiera en las Pymes de Villavicencio – Colombia," REVISTA TENDENCIAS, Universidad de Nariño, vol. 18(2), pages 27-44, November.
• José Luis Villarreal & Jorge Xavier Córdoba Martínez, 2017. "Fundamentos para el estudio de las corrientes de investigación en contabilidad," REVISTA TENDENCIAS, Universidad de Nariño, vol. 18(2), pages 139-151, November.
• Duro, Miguel & Heese, Jonas & Ormazabal, Gaizka, 2017. "Does the Public Disclosure of the SEC's Oversight Actions Matter?," CEPR Discussion Papers 12145, C.E.P.R. Discussion Papers.
• Badia, Marc & Duro, Miguel & Jorgensen, Bjorn N. & Ormazabal, Gaizka, 2017. "Market-wide Effects of Off-Balance Sheet Disclosures:," CEPR Discussion Papers 12152, C.E.P.R. Discussion Papers.
• Paolo Buccirossi & Giovanni Immordino & Giancarlo Spagnolo, 2017. "Whistleblower Rewards, False Reports, and Corporate Fraud," CSEF Working Papers 477, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy, revised 02 Sep 2017.
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• Athanasakou, Vasiliki & Ferreira, Daniel & Goh, Lisa, 2017. "Changes in CEO Stock Option Grants: A Look at the Numbers," CEPR Discussion Papers 12318, C.E.P.R. Discussion Papers.
• Iulia Jianu & Ionel Jianu & Carmen Turlea, 2017. "Measuring the Company’s Real Performance by Physical Capital Maintenance," ECONOMIC COMPUTATION AND ECONOMIC CYBERNETICS STUDIES AND RESEARCH, Faculty of Economic Cybernetics, Statistics and Informatics, vol. 51(1), pages 37-57.
• Victoria BOGDAN & Claudia Diana SABĂU POPA & Mărioara BELENEŞI & Vasile BURJA & Dorina Nicoleta POPA, 2017. "Empirical Analysis of Intellectual Capital Disclosure and Financial Performance – Romanian Evidence," ECONOMIC COMPUTATION AND ECONOMIC CYBERNETICS STUDIES AND RESEARCH, Faculty of Economic Cybernetics, Statistics and Informatics, vol. 51(2), pages 125-143.
• Силвия Костова & Крум Крумов & Пенко Димитров & Любомир Терзиев, 2017. "Правни И Методически Аспекти На Одита Върху Обществените Поръчки," Scientific Research Almanac, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, vol. 24(1 Year 20), pages 92-120.
• Ирина Пъшева, 2017. "Възможности За Оценяване На Финансовите Инструменти В Контекста На Актуалните Изисквания Съгласно Мсфо 9 Финансови Инструменти," Almanac of PhD Students, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, vol. 13(13 Year 2), pages 266-283.
• Здравка Киричева, 2017. "Традиционната И Модерната Търговия На Дребно – Динамика, Тенденции И Счетоводно-Организационни Аспекти," Almanac of PhD Students, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, vol. 13(13 Year 2), pages 297-309.
• Марий Стоянов, 2017. "Счетоводни Аспекти На Режима „Касова Отчетност На Ддс” В Предприятията От Товарния Автотранспорт," Almanac of PhD Students, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, vol. 13(13 Year 2), pages 310-326.
• Вера Петрова, 2017. "Изследване Нагласите На Професионалната Счетоводна Общност В България Относно Счетоводното Отчитане На Финансовите Резултати," Almanac of PhD Students, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, vol. 13(13 Year 2), pages 351-372.
• Reni Petrova, 2017. "Completeness And Timeliness Of The Annual Financial Statements Published By Bulgarian Enterprises," Business Management, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 3 Year 20, pages 63-82.
• Рени Петрова, 2017. "Пълнота И Своевременност На Публикуването На Годишните Финансови Отчети На Български Предприятия," Business Management, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 3 Year 20, pages 73-92.
• Калин Калев, 2017. "Анализ На Връзката Между Риска И Равнището На Неговите Оповестявания Във Финансовите Отчети На Банките," Electronic magazine "Dialogue", D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 2 Year 20, pages 39-62.
• Надежда Попова-Йосифова, 2017. "Концептуална Рамка За Финансова Отчетност – Дискусионни Въпроси И Перспективи," Electronic magazine "Dialogue", D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 4 Year 20, pages 19-36.
• Zine-Eddine, Yasmine, 2017. "Les normes IAS/IFRS et le défi du traitement comptable du Goodwill [IAS/ IFRS standards and the challenges in the Goodwill accounting treatment]," MPRA Paper 76403, University Library of Munich, Germany.
• Ozili, Peterson K, 2017. "Bank Loan Loss Provisions Research: A Review," MPRA Paper 76495, University Library of Munich, Germany.
• Janda, Karel & Kaszas, Micha, 2017. "Indirect Firm Valuation and Earnings Stability," MPRA Paper 77234, University Library of Munich, Germany.
• Georgieva, Daniela, 2017. "Preparation and disclosure of non-financial statement based on the new Bulgarian accountancy act," MPRA Paper 78015, University Library of Munich, Germany.
• Georgieva, Daniela, 2017. "Достоверното Счетоводно Дефиниране На Научноизследователската И Развойна Дейност [Defining and interpreting the term research and development for accounting purposes]," MPRA Paper 78272, University Library of Munich, Germany.
• zainal, nursyafikin, 2017. "The Influence of Corporate Governance on Changes In Risk Following The Plantation Industry: Evidence From Chin Teck Plantation Bhd," MPRA Paper 78391, University Library of Munich, Germany.
• Cakir, Murat, 2017. "What You See Is Not What You Get, Always! A Distorted but True View of Company Financials when Distressed," MPRA Paper 79784, University Library of Munich, Germany.
• Meira, Liliana & Peixoto, Joao Paulo, 2017. "Qual a importância da Auditoria Operacional nas PME Portuguesas? [The importance of the operational audit of Portuguese SMEs]," MPRA Paper 80113, University Library of Munich, Germany.
• Ozili, Peterson K, 2017. "Bank Loan Loss Provisions, Investor Protection and the Macroeconomy," MPRA Paper 80147, University Library of Munich, Germany.
• Degiannakis, Stavros & Giannopoulos, George & Ibrahim, Salma & Rozic, Ivana, 2017. "Earnings Management to Avoid Losses and Earnings Declines in Croatia," MPRA Paper 80164, University Library of Munich, Germany.
• DiGabriele, Jim & Ojo, Marianne, 2017. "Chameleons in the midst of hawks: The real meaning to be attributed to the definition of fraud," MPRA Paper 80709, University Library of Munich, Germany.
• Ndebugri, Haruna & Tweneboah Senzu, Emmanuel, 2017. "Analyzing the critical effects of creative accounting practices in the corporate sector of Ghana," MPRA Paper 81113, University Library of Munich, Germany, revised 04 Sep 2017.
• Ahsina, Khalifa, 2017. "La recherche marocaine en contrôle de gestion ; les auteurs, les institutions et les méthodes de recherche [Moroccan research in management control; authors, institutions and research methods]," MPRA Paper 81294, University Library of Munich, Germany.
• Trojanowski, Dariusz & Olszewski, Krzysztof & Gałaszewska, Krystyna, 2017. "Analiza odporności inwestycji w nieruchomości biurowe na wzrost kosztów kredyt lub stopy pustostanów [Analysis of the robustness of office real estate investment when credit costs or vaccancy rates," MPRA Paper 81395, University Library of Munich, Germany.
• Ahsina, Khalifa & Taouab, Omar, 2017. "Y’a-t-il vraiment un besoin pour changer de referentiel comptable au Maroc? la prétendue value relevance des normes comptables IFRS [Is there really a need to change accounting references in Morocc," MPRA Paper 81397, University Library of Munich, Germany.
• Magni, Carlo Alberto & Veronese, Piero & Graziani, Rebecca, 2017. "Chisini means and rational decision making: Equivalence of investment criteria," MPRA Paper 81532, University Library of Munich, Germany.
• Ojo, Marianne, 2017. "Diamonds and “the Golden Flute”: from the Golden Age of prodigies and geniuses to the Knowledge Based Digital Economy," MPRA Paper 82217, University Library of Munich, Germany.
• Mirea, Marin, 2017. "Social assistance and its importance in economy," MPRA Paper 83662, University Library of Munich, Germany.
• Catrina, Ersilia, 2017. "Market insurance and risks in this field," MPRA Paper 83664, University Library of Munich, Germany.
• Santoso, Muhammad Rifky & Sebayang, Minda Muliana br, 2017. "A glimpse of positive accounting theory (PAT)," MPRA Paper 83665, University Library of Munich, Germany.
• Contreras-Pacheco, Orlando E. & Claasen, Cyrlene, 2017. "Fuzzy reporting as a way for a company to greenwash: perspectives from the Colombian reality," MPRA Paper 85472, University Library of Munich, Germany.
• Atanasov, Atanas & Marinova, Rumyana, 2017. "Интегрираното Отчитане – Ново Предизвикателство В Корпоративното Отчитане [Integrated Reporting - New Challenge in a Corporate Reporting]," MPRA Paper 85615, University Library of Munich, Germany.
• Atanasov, Atanas, 2017. "Счетоводното Регламентиране На Репутацията В България – Исторически Преглед И Анализ [The Accounting Regulation of Goodwill in Bulgaria – Historical Overview and Analysis]," MPRA Paper 85616, University Library of Munich, Germany.
• Atanasov, Atanas, 2017. "Управленски Аспекти На Счетоводната Обезценка На Търговската Репутация [Management Aspects of the Impairment of Goodwill]," MPRA Paper 85675, University Library of Munich, Germany.
• Georgieva, Daniela, 2017. "Вербалната Комуникация Като Част От Ключовите Компетенции На Счетоводителите В България [Verbal communication as a key skill in accounting profession in Bulgaria]," MPRA Paper 86377, University Library of Munich, Germany.
• Alvi, Mohsin, 2017. "Critical Issues in Accounting," MPRA Paper 87398, University Library of Munich, Germany.
• Abdullah, Azrul & Ku Ismail, Ku Nor Izah, 2017. "Companies’ Characteristics and the Choice of Hedge Accounting for Derivatives Reporting: Evidence from Malaysian Listed Companies," MPRA Paper 90213, University Library of Munich, Germany.
• Abdullah, Azrul & Waemustafa, Waeibrorheem & Mat Isa, Hamdan, 2017. "Disclosure of Information in Company’s Annual Reports: A Bibliometric Analysis," MPRA Paper 92008, University Library of Munich, Germany.
• suhardi, suhardi, 2017. "Telaah Kepemilikan Kebenaran Ilmiah Pada Pengembangan Pengetahuan Akuntansi [Review Of Scientific Truth Ownership On Development Of Accounting Knowledge]," MPRA Paper 92509, University Library of Munich, Germany, revised Nov 2017.
• Ozili, Peterson K, 2017. "Discretionary Provisioning Practices among Western European Banks," MPRA Paper 92645, University Library of Munich, Germany.
• Ozili, Peterson K, 2017. "Bank Earnings Smoothing, Audit Quality and Procyclicality in Africa: The Case of Loan Loss Provisions," MPRA Paper 92646, University Library of Munich, Germany.
• Ozili, Peterson K, 2017. "Earnings Management in Interconnected Networks: A Perspective," MPRA Paper 92647, University Library of Munich, Germany.
• Yakubu, Ibrahim Nandom & Alhassan, Mohammed Mubarik & Fuseini, Abdul-Aziz, 2017. "The Impact of Working Capital Management on Corporate Performance: Evidence from Listed Non-Financial Firms in Ghana," MPRA Paper 95113, University Library of Munich, Germany.
• Yakubu, Ibrahim Nandom & Alhassan, Mohammed Mubarik & Iddrisu, Nasiru Alhassan & Adam, Jamaldeen & Sumaila, Mujeeb Rahman, 2017. "The Effectiveness of Internal Control System in Safeguarding Assets in the Ghanaian Banking Industry," MPRA Paper 95116, University Library of Munich, Germany.
• Jan Hospodka & Ondřej Buben & Jiří Šimůnek & Monika Randáková, 2017. "Debt Relief in the Czech Republic - Analysis of Income, Overall Debt and Creditor Structure of the Debtors [Oddlužení v České republice - příjmy dlužníků, výše jejich dluhu a struktura věřitelů]," Acta Oeconomica Pragensia, Prague University of Economics and Business, vol. 2017(2), pages 34-44.
• Iveta Plucarová & Jana Skálová, 2017. "Cross-border mergers on the rise - are they? [Přeshraniční fúze na vzestupu - nebo ne?]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2017(1), pages 71-87.
• Jana Singerová, 2017. "Potential risks during ERP implementation: view from the perspective of accounting [Potenciální rizika při implementaci ERP systému z pohledu účetnictví]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2017(2), pages 71-88.
• Marek Jošt, 2017. "The Development of Legislation of Foundations in the Czech Republic since 1990 until now with a Focus on Transparency [Vývoj legislativní úpravy nadací v České republice od roku 1990 do současnosti," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2017(4), pages 5-23.
• Mariana Peprníčková & Lucie Jandová, 2017. "The Level of Creative Accounting in the Practice of Czech Accounting Entities [Míra kreativního účetnictví v praxi českých účetních jednotek]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2017(4), pages 57-86.
• Jan Hospodka & Ondřej Buben & Monika Randáková & Jiřina Bokšová, 2017. "Personal Bankruptcy in the Czech Republic: Age and Gender of the Debtors and Structure of the Creditors," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2017(1), pages 5-18.
• Marina Purina, 2017. "Factors Affecting Effective Corporate Income Tax Rate of the Czech and Russian "Blue Chips" in 2012 - 2015," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2017(1), pages 51-69.
• Bohumil Král & Grzegorz Mikołajewicz & Jarosław Nowicki & Libuše Šoljaková, 2017. "Professional Competences of Controllers: The Case of Poland," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2017(2), pages 17-40.
• Tatiana Dolgikh, 2017. "Does the Auditor Have a Direct Influence on the Financial Statement Quality?," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2017(2), pages 73-90.
• Tharatee Mookdee & Sheila Bellamy, 2017. "Asset Classification, Subsequent Measurement and Impairment Testing for Carbon Emission Trading," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2017(3), pages 65-86.
• Martin Dvořák & Lukáš Poutník, 2017. "The Impact of Different Determination of Intangible Fixed Assets in Accordance with CAS and IPSAS on Financial Statements," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2017(3), pages 103-116.
• Marian TAICU, 2017. "Ethics In Accounting In The Context Of Knowledge-Based Economy," Scientific Bulletin - Economic Sciences, University of Pitesti, vol. 16(2), pages 48-53.
• Mariana BANUTA & Mihaela GADOIU, 2017. "Conversion Of Foreign Companies Accounts In The Account Consolidation Process In Romania Under The Closing Rate Method," Scientific Bulletin - Economic Sciences, University of Pitesti, vol. 16(2), pages 54-65.
• Victoria FIRESCU & Diana BRANZA & Bianca Mihaela POPESCU, 2017. "The Development Of The Profession Of Accounting, Rules Between Ethics And Practical Skills," Scientific Bulletin - Economic Sciences, University of Pitesti, vol. 16(3), pages 200-209.
• Maria NEGRILA & Marioara AVRAM, 2017. "Considerations Regarding The Diversity Of Tangible Assets In The Light Of The New Accounting Regulations," Scientific Bulletin - Economic Sciences, University of Pitesti, vol. 16(3), pages 37-44.
• Gençoğlu, Ümit Gücenme & Aytaç, Alp, 2017. "Auditing of Financial Sustainability for Publicly and Non-Publicly Listed Companies and A Research in Bursa," Business and Economics Research Journal, Uludag University, Faculty of Economics and Administrative Sciences, vol. 8(2), pages 349-361, April.
• Akgün, Ali İhsan & Şamiloğlu, Famil, 2017. "The Effect of Global Financial Crisis on Accounting and Value-Based Business Performances," Business and Economics Research Journal, Uludag University, Faculty of Economics and Administrative Sciences, vol. 8(3), pages 453-471, July.
• Sarıoğlu, Kerem, 2017. "Problems in Making International Financial Reporting Standards Become “National”: The Case of Turkey," Business and Economics Research Journal, Uludag University, Faculty of Economics and Administrative Sciences, vol. 8(4), pages 849-857, October.
• Ekergil, Vedat & Özgür Göde, Merve, 2017. "According to Global Reporting Initiative (GRI) Standards Analysis and Evaluation of Sustainability Reports of Selected Hotels," Business and Economics Research Journal, Uludag University, Faculty of Economics and Administrative Sciences, vol. 8(4), pages 859-871, October.
• Cruz Silbeto, Eva Angela & del Toro Ríos, José Carlos, 2017. "El sistema de Contabilidad Gubernamental en el sector del gobierno a nivel provincial," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, vol. 1(1), pages 28-43.
• Pedraza Rodríguez, Lina, 2017. "Actualización del modelo económico cubano," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, vol. 1(2), pages 3-6.
• Armela Blanco, Laydis & del Toro Ríos, José Carlos, 2017. "Medias sectoriales de rentabilidad para la Industria en Cuba," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, vol. 1(2), pages 7-16.
• Wilson Kindelán, Jorge, 2017. "Metodología con enfoque a procesos para la implementación de sistemas de costos en las empresas de acueducto en Cuba," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, vol. 1(2), pages 29-38.
• Ramírez Ruano, Joycet & del Toro Ríos, José Carlos & Gil Basulto, María, 2017. "El deterioro del valor de los activos desde la perspectiva del nuevo modelo económico," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, vol. 1(2), pages 39-47.
• Cruz Silbeto, Eva Angela & del Toro Ríos, José Carlos, 2017. "La identificación de flujos, reglas contables y momentos de registros para la Contabilidad Gubernamental a nivel provincial," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, vol. 1(3), pages 19-30.
• Guevara Díaz, Yunier & Reyes Lamazares, Beatriz, 2017. "Propuesta de Norma Cubana de Contabilidad para los Activos Fijos Intangibles," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, vol. 1(4), pages 8-27.
• Radojko LUKIC, 2017. "Deferred Taxes in Trade," REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 18(5), pages 527-544, December.
• Elisabeta JABA & Ioan-Bogdan ROBU & Christiana Brigitte BALAN, 2017. "Panel data analysis applied in financial performance assessment," Romanian Statistical Review, Romanian Statistical Review, vol. 65(2), pages 3-20, June.
• Martin Bugeja & Anna Loyeung, 2017. "Accounting for business combinations and takeover premiums: Pre- and post-IFRS," Australian Journal of Management, Australian School of Business, vol. 42(2), pages 183-204, May.
• ATM Adnan & Hilda Tandigalla, 2017. "The Dramatic Shift In Emphasis From A Shareholder-Dominated Approach To A Stakeholder-Oriented Corporate Governance Model," European Journal of Business and Economics, Central Bohemia University, vol. 12(2), pages 11151:12-11, January.
• Anna Loukianova & Egor Nikulin & Alexander Kanivetc, 2017. "Deoffshorization Policy: Case Of Russian Companies," CBU International Conference Proceedings, ISE Research Institute, vol. 5(0), pages 279-285, September.
• Nicoleta Cristina Matei & Marin Ţole & Mihaela Andreea Stroe, 2017. "The Importance Of Tangible Fixed-Assets Revaluation: A Comparison Between Romanian Accounting Regulations And The Ipsas 17 ‘Property, Plant And Equipment’," CBU International Conference Proceedings, ISE Research Institute, vol. 5(0), pages 314-319, September.
• Hristina Oreshkova, 2017. "The Debate On Prudence In Accounting," CBU International Conference Proceedings, ISE Research Institute, vol. 5(0), pages 343-360, September.
• Rasa Subaciene & Kastytis Senkus, 2017. "Accountant’S Profile: Perception Of Students And Practitioners," CBU International Conference Proceedings, ISE Research Institute, vol. 5(0), pages 833-839, September.
• Marius Costin Daraban, 2017. "Accounting As A 21st Century Business Value Driver," CBU International Conference Proceedings, ISE Research Institute, vol. 5(0), pages 99-105, September.
• Orti Baquerizo, Javier, 2017. "¿Por qué las Pymes externalizan sus tareas contables y fiscales?," Small Business International Review, Asociación Española de Contabilidad y Administración de Empresas - AECA, vol. 1(1), pages 71-87, July.
• Ana Kundid Novokmet & Andrijana Rogošiæ, 2017. "Long-Term Financial Effects of Quality Management System Maturity Based on ISO 9001 Principles," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 19(S11), pages 1003-1003.
• Costin Daniel Avram & Greti Daniela Þogoe & Alexandru Avram, 2017. "From Conformity to Excellence – Study on Quality of Services in Accounting Profession in Romania," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 19(S11), pages 1077-1077.
• Cristina Raluca & Gh. Popescu, 2017. "The Role of Total Quality Management in Developing the Concept of Social Responsibility to Protect Public Interest in Associations of Liberal Professions," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 19(S11), pages 1091-1091.
• Mihaela Iona?cu & Ion Iona?cu & Marian Sacarin & Mihaela Minu, 2017. "Exploring the Impact of ISO 9001, ISO 14001 and OHSAS 18001 Certification on Financial Performance: The Case of Companies listed on the Bucharest Stock Exchange," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 19(44), pages 166-166, February.
• Cristina Raluca Popescu & Gheorghe N. Popescu & Veronica Adriana Popescu, 2017. "Assessment of the State of Implementation of Excellence Model Common Assessment Framework (CAF) 2013 by the National Institutes of Research – Development – Innovation in Romania," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 19(44), pages 1-41, February.
• Ionu? Sp?t?relu, 2017. "Tax FRAUD DETECTION ACTORS evasion between fiscal and penalty," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(45), pages 191-203, November.
• Oprea Valentin BUSU & Elena Cristina ANDREI, 2017. "Efficiency of Management and Marketing Strategies within The Dental Office," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(45), pages 204-211, November.
• PROJECT MANAGEMENT FROM QUALITY PERSPECTIVE & Adina Mihaela Drãgolici Nu?oaica, 2017. "Efficiency of Management and Marketing Strategies within The Dental Office," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(45), pages 212-221, November.
• Elena-Iuliana Ion & Maria Criveanu, 2017. "The Company Performance Expressed By The Templates Of The Profit And Loss Account Prepared According To The International, European And National Reference," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(45), pages 25-38, November.
• Ion Ionescu, 2017. "Calculation of the actual cost in the chemical fertilizer industry," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(45), pages 39-51, November.
• Fedaa Abd Almajid Sabbar Alaraji, 2017. "The Evaluating of the possibility and adopting and applying of the international external auditing standards and it's suitability with the professional and legal environment in the State of Iraq," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(45), pages 5-24, November.
• Florentina Istrate, 2017. "Consequences Of Fraud At The Presentation Of The Financial Statements," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(45), pages 52-61, November.
• Vasiliki A. Basdekidou, 2017. "Nonfarm Employment Report Trading With Binary Options & Temporal Functionalities," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(19), pages 1-1.
• Elena-Iuliana Ion & Mariana Man, 2017. "Study On The Integration Of The Exigencies Of Accounting Regulations In The Accounting Practice Of Romanian Companies," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(19), pages 1-5.
• Paul Diaconu, 2017. "From The Accounting of War to the Accounting of Peace: Putting Bricks for a New Environmental Accounting. A Critical Analysis," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 16(1), pages 107-131, March.
• Jadranka Mrsik & Ninko Kostovski, 2017. "Offshoring Accounting Services: New Opportunities for Developing Countries," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 16(1), pages 132-146, March.
• Victoria Stanciu & Andrei Tinca, 2017. "Solid Knowledge Management – The Ingredient Companies Need for Performance: A Romanian Insight," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 16(1), pages 147-163, March.
• Madalina Dumitru & Raluca Gina Guse, 2017. "The Legitimacy of the International Integrated Reporting Council," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 16(1), pages 30-58, March.
• Ilhan Dalci & Hasan Ozyapici, 2017. "Analysis of the Impact of First-Time Mandatory IFRS Adoption on Financial Statements: The Case Study of the Listed Hotels in Turkey," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 16(1), pages 5-29, March.
• Ahmed Saleh & Clare Roberts, 2017. "The Impact of Online Corporate Reporting Quality on Analyst Following and Properties of Their EPS Forecasts," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 16(1), pages 59-88, March.
• Eleftherios Aggelopoulos, 2017. "What Explains Changes In Accounting Divisional Performance Under Liquidity Shortage Conditions? Evidence from the Greek Banking," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 16(1), pages 89-106, March.
• Catalin Nicolae Albu & Karol Marek Klimczak, 2017. "Editorial. Small and Medium-Sized Entities Reporting In Central and Eastern Europe," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 16(2), pages 221-228, June.
• Anna Bialek-Jaworska, 2017. "Private SME Accounting in Poland. Does Bank Lending Influence Their Accounting And Financial Reporting Practice?," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 16(2), pages 229-267, June.
• Mateja Jerman, 2017. "Accounting by SMEs – Evidence from Slovenia," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 16(2), pages 268-290, June.
• Dan Dacian Cuzdriorean, 2017. "The Use of Management Accounting Practices by Romanian Small and Medium-Sized Enterprises: A Field Study," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 16(2), pages 291-312, June.
• Merve Kilic & Ali Uyar, 2017. "Adoption Process of IFRS for SMEs in Turkey: Insights from Academics and Accountants," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 16(2), pages 313-339, June.
• Halina Waniak-Michalak, 2017. "Does Simplified Accounting Limit Small and Micro Companies’ Access To Bank Financing?," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 16(2), pages 340-359, June.
• Omer Faruk Gulec, 2017. "Timeliness of Corporate Reporting In Developing Economies: Evidence from Turkey," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 16(3), pages 219-239, September.
• Ezekiel Oluwagbemiga Oyerogba & Muyiwa Ezekiel Alade & Patrick Esiemogie Idode & Isaiah Ogungbade Oluyinka, 2017. "The Impact of Board Oversight Functions on the Performance of Listed Companies in Nigeria," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 16(3), pages 268-296, September.
• Atila Karkacier & Fatih Coskun Ertas, 2017. "Independent Auditing Effect on Investment Decisions of Institutional Investors," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 16(3), pages 297-319, September.
• Victoria Bogdan & Ioana Teodora MeSter & Dana Gherai & Carmen Mihaela Scorte, 2017. "An Analysis of the Influences of Individual Optimism, Risk Taking and Self-Confidence on Professional Accounting Judgment," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 16(3), pages 320-343, September.
• Yasser Barghathi, 2017. "Stakeholders’ Perceptions on Earnings Management Motivations and Techniques in Libyan Commercial Banks," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 16(3), pages 344-368, September.
• Victoria Stanciu & Mirela Gheorghe, 2017. "An Exploration of the Accounting Profession – The Stream of Mobile Devices," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 16(3), pages 369-385, September.
• George Drogalas & Michail Pazarskis & Evgenia Anagnostopoulou & Angeliki Papachristou, 2017. "The Effect of Internal Audit Effectiveness, Auditor Responsibility and Training in Fraud Detection," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 16(4), pages 434-454, December.
• Marina Trpeska & Atanasko Atanasovski & Zorica Bozinovska Lazarevska, 2017. "The Relevance of Financial Information and Contents of the New Audit Report for Lending Decisions of Commercial Banks," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 16(4), pages 455-471, December.
• Voicu D. Dragomir, 2017. "Conflicts of Interest in Business: A Review of the Concept," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 16(4), pages 472-489, December.
• Justyna Fijalkowska & Beata Zyznarska-Dworczak & Przemyslaw Garsztka, 2017. "The Relation between the CSR and the Accounting Information System Data in Central and Eastern European (CEE) Countries – The Evidence of the Polish Financial Institutions," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 16(4), pages 490-521, December.
• Lukasz Matuszak & Ewa Rozanska, 2017. "An Examination of the Relationship between CSR Disclosure and Financial Performance: The Case of Polish Banks," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 16(4), pages 522-533, December.
• Huseyin Temiz & Omer Faruk Gulec, 2017. "Mandatory Adoption of IFRS in Emerging Markets: The Case of Turkey," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 16(4), pages 560-580, December.
• Sinziana-Maria Rindasu, 2017. "Emerging Information Technologies in Accounting and Related Security Risks – What Is the Impact on the Romanian Accounting Profession," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 16(4), pages 581-609, December.
• Aude Deville & Claudine Mangen & Véronique Pérès, 2017. "Comprendre les motivations des étudiants en filière CCA : une étude exploratoire - Understanding students motivations in the auditing/accounting programs: an exploratory research," Revue Finance Contrôle Stratégie, revues.org, vol. 20(3), pages 1-15, September.
• Gaëtan Le Quang, 2017. ""Taking Diversity into Account": the Diversity of Financial Institutions and Accounting Regulation," EconomiX Working Papers 2017-10, University of Paris Nanterre, EconomiX.
• François Larmande & Hervv Stolowy, 2017. "Managerial Risk Aversion and Accounting Conservatism," Working Papers hal-01941537, HAL.
  • Larmande, François & Stolowy, Hervé, 2017. "Managerial Risk Aversion and Accounting Conservatism," HEC Research Papers Series 1215, HEC Paris, revised 27 Jul 2017.
• Luc Paugam & Jean‐François Casta & Hervé Stolowy, 2018. "Non‐additivity in Accounting Valuation: Theory and Applications," Abacus, Accounting Foundation, University of Sydney, vol. 54(3), pages 381-416, September.
  • Paugam, Luc & Casta, Jean-François & Stolowy, Hervé, 2017. "Non-Additivity in Accounting Valuation: Theory and Applications," HEC Research Papers Series 1227, HEC Paris, revised 28 Nov 2017.
• Lee, Charles M. C. & So, Eric C. & Wang, Charles C. Y., 2017. "Evaluating Firm-Level Expected-Return Proxies," Research Papers 3188, Stanford University, Graduate School of Business.
• McNichols, Maureen & Beaver, William H. & Wang, Zach Zhiguang, 2017. "Increased Information Content of Earnings Announcements in the 21st Century: An Empirical Investigation," Research Papers repec:ecl:stabus:3616, Stanford University, Graduate School of Business.
• Abdul Hamid Habbe, 2017. "Estimation Error of Earnings Information: A Test of Representativeness and Anchoring-adjustment Heuristic," International Journal of Economics and Financial Issues, Econjournals, vol. 7(1), pages 224-233.
• Andreas Andreas, 2017. "Analysis of Operating Cash Flow to Detect Real Activity Manipulation and Its Effect on Market Performance," International Journal of Economics and Financial Issues, Econjournals, vol. 7(1), pages 524-529.
• Ach Maulidi, 2017. "The Investigation and Elimination of Public Procurement Fraud in Government Sectors (A Case Study in Indonesia's Procurement System: Cases from 2006 to 2012)," International Journal of Economics and Financial Issues, Econjournals, vol. 7(2), pages 145-154.
• Laith Akram Muflih Al-Qudah & Yusuf Ali Khalaf Al-Hroot, 2017. "The Implementing Activity-based Costing Technique and Its Impact on Profitability: A Study of Listed Manufacturing Companies in Jordan," International Journal of Economics and Financial Issues, Econjournals, vol. 7(2), pages 271-276.
• Amneh Alkurdi & Munther Al-Nimer & Mohammad Dabaghia, 2017. "Accounting Conservatism and Ownership Structure Effect: Evidence from Industrial and Financial Jordanian Listed Companies," International Journal of Economics and Financial Issues, Econjournals, vol. 7(2), pages 608-619.
• Uwalomwa Uwuigbe & Olubukola Ranti Uwuigbe & Moyosore Esther Durodola & Jimoh Jafaru & Rehimetu Jimoh, 2017. "International Financial Reporting Standard Adoption and Value Relevance of Accounting Information in Nigeria," International Journal of Economics and Financial Issues, Econjournals, vol. 7(3), pages 1-8.
• Ahmad Ibrahim Karajeh & Mohd Yussoff B. Ibrahim, 2017. "Impact of Audit Committee on the Association Between Financial Reporting Quality and Shareholder Value," International Journal of Economics and Financial Issues, Econjournals, vol. 7(3), pages 14-19.
• Mohammad Reza Pour Hosein & Morteza Hassanzadeh & Seyedeh Saeedeh Hashemi, 2017. "Evaluating the Benefits of New Financial System (Accrual Accounting) Establishment in Medical and Health Care Sciences, Guilan University," International Journal of Economics and Financial Issues, Econjournals, vol. 7(3), pages 286-291.
• Ahmad Ahed Bader & Mousa Mohammad Abdullah Saleh, 2017. "Evidence on the Extent of Cosmetic Earnings and Revenues Management by Jordanian Companies," International Journal of Economics and Financial Issues, Econjournals, vol. 7(3), pages 20-30.
• Mohammad Taleghani, 2017. "Synergistic Role of Balanced Scorecard/Activity Based Costing and Goal Programming Combined Model on Strategic Cost Management," International Journal of Economics and Financial Issues, Econjournals, vol. 7(3), pages 586-593.
• Pritpal Singh Bhullar, 2017. "Empirical Analysis of Operating Efficiency and Firm Value: A Study of Fast Moving Consumer Goods and Pharmaceutical Sector in India," International Journal of Economics and Financial Issues, Econjournals, vol. 7(3), pages 671-675.
• Hojatollah Atashi Golestani & Seyyed Mohammad Hosseini & Ehsan Mehrjoo, 2017. "Separating and Merging Cash Flows: Investigating Five-element Cash Flows Statement," International Journal of Economics and Financial Issues, Econjournals, vol. 7(4), pages 54-61.
• Mohammed Abdullah Al-Momani & Mohammed Ibrahim Obeidat, 2017. "Towards More Understanding of the Financial Leverage Controversy: The Evidence of the Industrial Firms at Amman Stock Exchange," International Journal of Economics and Financial Issues, Econjournals, vol. 7(4), pages 189-198.
• Hasyyati Yusrina & Mukhtaruddin Mukhtaruddin & Luk Luk Fuadah & Zunaidah Sulong, 2017. "International Financial Reporting Standards Convergence and Quality of Accounting Information: Evidence from Indonesia," International Journal of Economics and Financial Issues, Econjournals, vol. 7(4), pages 433-447.
• Federica Doni & Silvia Rossetti & Roberto Verona, 2017. "Performance Reporting Choices after the Adoption of IAS 1 Revised: Comparative Evidence from Europe and the USA," International Journal of Economics and Financial Issues, Econjournals, vol. 7(4), pages 558-574.
• Mahmoud Atallah Al-Neimat & Talib Mohammad Musa Warred, 2017. "Impact of the Foreign Banks Entry on the Accounting Profits of the Jordanian Commercial Banks (1995–2015)," International Journal of Economics and Financial Issues, Econjournals, vol. 7(5), pages 78-85.
• Yassaman Khalili & Hossein Fakhari & Esfandiar Malekian & Hassanali Aghajani, 2017. "The Identification of Effective Factors on Intellectual Capital Reporting of the Universities of Iran," International Journal of Economics and Financial Issues, Econjournals, vol. 7(5), pages 345-350.
• Safaa Ibrahim Mahmood Al-Nuaim & Safaa Ibrahim Mahmood Al-Nuaim & Safaa Ibrahim Mahmood Al-Nuaim & Rapiah Mohamed & Jamal Mohammed Esmail Alekam, 2017. "The Link between Information Technology, Activity-based Costing Implementation and Organizational Performance," International Review of Management and Marketing, Econjournals, vol. 7(1), pages 452-457.
• Marek Potkány & Petr Novák & Róbert Kovác & Miloš Hitka, 2017. "Innovation of a Technological Product with Utilizing the Target Costing Methodology," International Review of Management and Marketing, Econjournals, vol. 7(2), pages 130-137.
• Adeeb Abdulwahab Al-Hebry & Ebrahim Mohammed Al-Matari, 2017. "A Critical Study of Cost Approaches in the Accounting Thought: Conceptual Study," International Review of Management and Marketing, Econjournals, vol. 7(3), pages 105-112.
• Mahmoud Nassar & Lina Warrad & Yousef Abu Siam, 2017. "The Implementation of Enterprise Resource Planning System within Jordanian Industrial Sector," International Review of Management and Marketing, Econjournals, vol. 7(3), pages 179-187.
• Erdinç KARADENÝZ & Levent KOÞAN, 2017. "Hastane Hizmetleri Sektörünün Aktif ve Özsermaye Karlýlýk Performansýnýn Analizi: Hastane Hizmetleri Sektör Bilançolarýnda Bir Araþtýrma," Isletme ve Iktisat Calismalari Dergisi, Econjournals, vol. 5(1), pages 37-47.
• Ýncilay ERDURU & Ali DERAN & Serpil ÇELÝK, 2017. "Muhasebe Eðitimi Alan Öðrencilerin Muhasebe Mesleðine Bakýþ Açýlarýnýn Ýncelenmesi: Ömer Halisdemir Üniversitesi Örneði," Isletme ve Iktisat Calismalari Dergisi, Econjournals, vol. 5(2), pages 34-48.
• Zeki DOÐAN & Fatma ÇITAK, 2017. "Hileli Finansal Raporlamada Ýç Denetçilerin Sorumluluðununun Tespitine Ýliþkin Bir Araþtýrma," Isletme ve Iktisat Calismalari Dergisi, Econjournals, vol. 5(2), pages 49-62.
• Ali Deran & Abitter Özulucan & Seçkin Arslan, 2017. "Araþtýrma ve Geliþtirme Giderlerinin Vergi Mevzuatý, Ar-Ge Ýle Ýlgili Yasal Düzenlemeler; Tekdüzen Muhasebe Sistemi ve 38 No’lu Türkiye Muhasebe Standardýna Göre Muhasebeleþtirilmesi," Isletme ve Iktisat Calismalari Dergisi, Econjournals, vol. 5(4), pages 27-43.
• Aurelia DUMITRU & Andrei Bogdan BUDICÄ‚ & Adrian Florin BUDICÄ‚, 2017. "The Characteristics Of The Information Contained In The Synthesis Reports," Social Sciences and Education Research Review, Department of Communication, Journalism and Education Sciences, University of Craiova, vol. 4(1), pages 125-135, August.
• Aurelia Dumitru & Andrei Bogdan Budică & Adrian Florin Budică & Alina Georgiana Motoi, 2017. "The accounting of the grant funds and subsidies," Social Sciences and Education Research Review, Department of Communication, Journalism and Education Sciences, University of Craiova, vol. 4(2), pages 190-208, December.
• Ji, Xu-dong & Lu, Wei & Qu, Wen, 2017. "Voluntary Disclosure of Internal Control Weakness and Earnings Quality: Evidence From China," The International Journal of Accounting, Elsevier, vol. 52(1), pages 27-44.
• Bierey, Martin & Schmidt, Martin, 2017. "Banks' Use of Accounting Discretion and Regulatory Intervention: The Case of European Banks' Impairments on Greek Government Bonds," The International Journal of Accounting, Elsevier, vol. 52(2), pages 122-141.
• Du, Xingqiang & Jian, Wei & Lai, Shaojuan, 2017. "Do Foreign Directors Mitigate Earnings Management? Evidence From China," The International Journal of Accounting, Elsevier, vol. 52(2), pages 142-177.
• Anagnostopoulou, Seraina C., 2017. "Accounting Quality and Loan Pricing: The Effect of Cross-country Differences in Legal Enforcement," The International Journal of Accounting, Elsevier, vol. 52(2), pages 178-200.
• Cai, Weixing & Lee, Edward & Wu, Zhenyu & Xu, Alice Liang & Zeng, Cheng (Colin), 2017. "Do Economic Incentives of Controlling Shareholders Influence Corporate Social Responsibility Disclosure? A Natural Experiment," The International Journal of Accounting, Elsevier, vol. 52(3), pages 238-250.
• Lin, Kenny Z. & Cheng, Suwina & Zhang, Fang, 2017. "Corporate Social Responsibility, Institutional Environments, and Tax Avoidance: Evidence from a Subnational Comparison in China," The International Journal of Accounting, Elsevier, vol. 52(4), pages 303-318.
• Lee, Hua & Lee, Hsien-Li & Wang, Chen-Chin, 2017. "Engagement partner specialization and corporate disclosure transparency," The International Journal of Accounting, Elsevier, vol. 52(4), pages 354-369.
• Callahan, Carolyn & Soileau, Jared, 2017. "Does Enterprise risk management enhance operating performance?," Advances in accounting, Elsevier, vol. 37(C), pages 122-139.
• Mande, Vivek & Son, Myungsoo & Song, Hakjoon, 2017. "Auditor search periods as signals of engagement risk: Effects on auditor choice and audit pricing," Advances in accounting, Elsevier, vol. 37(C), pages 15-29.
• Couch, Robert & Thibodeau, Nicole & Wu, Wei, 2017. "Are fair value options created equal? A study of SFAS 159 and earnings volatility," Advances in accounting, Elsevier, vol. 38(C), pages 15-29.
• Rezaee, Zabihollah & Tuo, Ling, 2017. "Voluntary disclosure of non-financial information and its association with sustainability performance," Advances in accounting, Elsevier, vol. 39(C), pages 47-59.
• Greiner, Adam J., 2017. "An examination of real activities management and corporate cash holdings," Advances in accounting, Elsevier, vol. 39(C), pages 79-90.
• Lambert, Tamara A. & Jones, Keith L. & Brazel, Joseph F. & Showalter, D. Scott, 2017. "Audit time pressure and earnings quality: An examination of accelerated filings," Accounting, Organizations and Society, Elsevier, vol. 58(C), pages 50-66.
• Erhart, Raphaela & Mahlendorf, Matthias D. & Reimer, Marko & Schäffer, Utz, 2017. "Theorizing and testing bidirectional effects: The relationship between strategy formation and involvement of controllers," Accounting, Organizations and Society, Elsevier, vol. 61(C), pages 36-52.
• Lim, Steve C. & Mann, Steven C. & Mihov, Vassil T., 2017. "Do operating leases expand credit capacity? Evidence from borrowing costs and credit ratings," Journal of Corporate Finance, Elsevier, vol. 42(C), pages 100-114.
• He, Wen & Ng, Lilian & Zaiats, Nataliya & Zhang, Bohui, 2017. "Dividend policy and earnings management across countries," Journal of Corporate Finance, Elsevier, vol. 42(C), pages 267-286.
• Chen, Changling & Kim, Jeong-Bon & Yao, Li, 2017. "Earnings smoothing: Does it exacerbate or constrain stock price crash risk?," Journal of Corporate Finance, Elsevier, vol. 42(C), pages 36-54.
• Chakravarty, Sugato & Rutherford, Leann G., 2017. "Do busy directors influence the cost of debt? An examination through the lens of takeover vulnerability," Journal of Corporate Finance, Elsevier, vol. 43(C), pages 429-443.
• Laplante, Stacie K. & Nesbitt, Wayne L., 2017. "The relation among trapped cash, permanently reinvested earnings, and foreign cash," Journal of Corporate Finance, Elsevier, vol. 44(C), pages 126-148.
• Kuang, Yu Flora & Lee, Gladys, 2017. "Corporate fraud and external social connectedness of independent directors," Journal of Corporate Finance, Elsevier, vol. 45(C), pages 401-427.
• Dai, Lili & Dharwadkar, Ravi & Shi, Linna & Zhang, Bohui, 2017. "The governance transfer of blockholders: Evidence from block acquisitions and earnings management around the world," Journal of Corporate Finance, Elsevier, vol. 45(C), pages 586-607.
• García Lara, Juan Manuel & García Osma, Beatriz & Mora, Araceli & Scapin, Mariano, 2017. "The monitoring role of female directors over accounting quality," Journal of Corporate Finance, Elsevier, vol. 45(C), pages 651-668.
• Palea, Vera, 2017. "Whither accounting research? A European view," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 42(C), pages 59-73.
• Finér, Lauri & Ylönen, Matti, 2017. "Tax-driven wealth chains: A multiple case study of tax avoidance in the finnish mining sector," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 48(C), pages 53-81.
• Filzen, Joshua J. & Schutte, Maria Gabriela, 2017. "Comovement, financial reporting complexity, and information markets: Evidence from the effect of changes in 10-Q lengths on internet search volumes and peer correlations," The North American Journal of Economics and Finance, Elsevier, vol. 39(C), pages 19-37.
• Coelho, Antonio Carlos & Galdi, Fernando Caio & Lopes, Alexsandro Broedel, 2017. "Determinants of asymmetric loss recognition timeliness in public and private firms in Brazil," Emerging Markets Review, Elsevier, vol. 31(C), pages 65-79.
• Diaz-Rainey, Ivan & Roberts, Helen & Lont, David H., 2017. "Crude inventory accounting and speculation in the physical oil market," Energy Economics, Elsevier, vol. 66(C), pages 508-522.
• Nekhili, Mehdi & Nagati, Haithem & Chtioui, Tawhid & Nekhili, Ali, 2017. "Gender-diverse board and the relevance of voluntary CSR reporting," International Review of Financial Analysis, Elsevier, vol. 50(C), pages 81-100.
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• Hichem Khlif & Kamran Ahmed & Mohsen Souissi, 2017. "Ownership structure and voluntary disclosure: A synthesis of empirical studies," Australian Journal of Management, Australian School of Business, vol. 42(3), pages 376-403, August.
• Maria Strydom & Hue Hwa Au Yong & Michaela Rankin, 2017. "A few good (wo)men? Gender diversity on Australian boards," Australian Journal of Management, Australian School of Business, vol. 42(3), pages 404-427, August.
• Mukesh Garg, 2017. "Value relevance of voluntary internal control certification: An information asymmetry perspective," Australian Journal of Management, Australian School of Business, vol. 42(4), pages 527-559, November.
• Hai Wu, 2017. "Probability of loss reversal in Australia," Australian Journal of Management, Australian School of Business, vol. 42(4), pages 560-582, November.
• Luis Emilio Alvarez-Dionisi & Gladys Tapia de Vidal, 2017. "Case Studies: Developing Financial Mathematics’ Systems," Social-Economic Debates, Association for Entreprenorial Spirit Promotion, vol. 6(1), pages 34-47, April.
• Petrisor Danut Gruia, 2017. "Methods and techniques of introducing black money into the financial accounting circuit," Social-Economic Debates, Association for Entreprenorial Spirit Promotion, vol. 6(1), pages 57-64, April.
• Andreea Mihaela Spiroiu (Dinu), 2017. "Analyzing Costs and Making Decisions by Using the Standard Cost Method within the Enterprises Operating in the Treatment and Coating Metals Industry," Social-Economic Debates, Association for Entreprenorial Spirit Promotion, vol. 6(2), pages 19-31, August.
• Petrisor Danut Gruia, 2017. "Accountancy expertise in quantification of patrimonial damage," Social-Economic Debates, Association for Entreprenorial Spirit Promotion, vol. 6(2), pages 43-50, August.
• Buccirossi, Paolo & Immordino, Giovanni & Spagnolo, Giancarlo, 2017. "Whistleblower Rewards, False Reports, and Corporate Fraud," SITE Working Paper Series 42, Stockholm School of Economics, Stockholm Institute of Transition Economics, revised 29 Aug 2017.
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• Maria Misankova & Jana Kliestikova & Anna Krizanova, 2017. "Some Remarks to Specifics of Brand Valuation in Slovakia," Proceedings of International Academic Conferences 5107681, International Institute of Social and Economic Sciences.
• Ahmad Issa Farhan & Mohammad Naser Mousa Hamdan, 2017. "Evaluating performance of accounting information systems using a fuzzy logic approach," Proceedings of Business and Management Conferences 5207431, International Institute of Social and Economic Sciences.
• Ioseb Mamukelashvili & Elene Kharabadze, 2017. "Financial Statement Analysis to Determine IPO Readiness: Evidence from Georgian State-owned Joint Stock Companies," Proceedings of Business and Management Conferences 5207514, International Institute of Social and Economic Sciences.
• Chun Cheong Steve Fong, 2017. "Relationship between Corporate Governance & Company Performance of Hong Kong Based & China Based Family-Controlled Property Development Companies," Proceedings of Business and Management Conferences 5607197, International Institute of Social and Economic Sciences.
• Yan-Jie Yang & Chi-Hua Li & Ruey-Ching Lin & Hong-Da Wang, 2017. "The Change of Consolidation Rules and Its Impact on Earnings Management," Proceedings of Business and Management Conferences 5607918, International Institute of Social and Economic Sciences.
• Malgorzata Olszak & Patrycja Chodnicka-Jaworska & Iwona Kowalska & Filip Œwita³a, 2017. "The effect of capital ratio on lending: Do loan-loss provisioning practices matter?," Faculty of Management Working Paper Series 22017, University of Warsaw, Faculty of Management.
• Christoph Pelger & Markus Grottke, 2017. "Research diversity in accounting doctoral education: survey results from the German-speaking countries," Business Research, Springer;German Academic Association for Business Research, vol. 10(2), pages 307-336, October.
• Zeinab Azami & Tabandeh Salehi, 2017. "The relationship between audit report delay and investment opportunities," Eurasian Business Review, Springer;Eurasia Business and Economics Society, vol. 7(3), pages 437-449, December.
• Björn Christensen & Alexander Himme, 2017. "Improving environmental management accounting: how to use statistics to better determine energy consumption," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 28(2), pages 227-243, May.
• Patrick Velte & Martin Stawinoga, 2017. "Integrated reporting: The current state of empirical research, limitations and future research implications," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 28(3), pages 275-320, October.
• Kelvin K. F. Law & Lillian F. Mills, 2017. "Military experience and corporate tax avoidance," Review of Accounting Studies, Springer, vol. 22(1), pages 141-184, March.
• Dan Givoly & Carla Hayn & Sharon Katz, 2017. "The changing relevance of accounting information to debt holders over time," Review of Accounting Studies, Springer, vol. 22(1), pages 64-108, March.
• Nemit Shroff, 2017. "Corporate investment and changes in GAAP," Review of Accounting Studies, Springer, vol. 22(1), pages 1-63, March.
• Yanmin Gao & Jeong-Bon Kim & Desmond Tsang & Haibin Wu, 2017. "Go before the whistle blows: an empirical analysis of director turnover and financial fraud," Review of Accounting Studies, Springer, vol. 22(1), pages 320-360, March.
• Clive S. Lennox & Asad Kausar, 2017. "Estimation risk and auditor conservatism," Review of Accounting Studies, Springer, vol. 22(1), pages 185-216, March.
• Elizabeth A. Gordon & Elaine Henry & Bjorn N. Jorgensen & Cheryl L. Linthicum, 2017. "Flexibility in cash-flow classification under IFRS: determinants and consequences," Review of Accounting Studies, Springer, vol. 22(2), pages 839-872, June.
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• Suresh Nallareddy & Maria Ogneva, 2017. "Accrual quality, skill, and the cross-section of mutual fund returns," Review of Accounting Studies, Springer, vol. 22(2), pages 503-542, June.
• Ying Cao & Linda A. Myers & Albert Tsang & Yong George Yang, 2017. "Management forecasts and the cost of equity capital: international evidence," Review of Accounting Studies, Springer, vol. 22(2), pages 791-838, June.
• Darren Henderson & Patricia C. O’Brien, 2017. "The standard-setters’ toolkit: can principles prevail over bright lines?," Review of Accounting Studies, Springer, vol. 22(2), pages 644-676, June.
• David S. Koo & Santhosh Ramalingegowda & Yong Yu, 2017. "The effect of financial reporting quality on corporate dividend policy," Review of Accounting Studies, Springer, vol. 22(2), pages 753-790, June.
• Ole-Kristian Hope & Han Wu & Wuyang Zhao, 2017. "Blockholder exit threats in the presence of private benefits of control," Review of Accounting Studies, Springer, vol. 22(2), pages 873-902, June.
• Michael S. Drake & Jacob R. Thornock & Brady J. Twedt, 2017. "The internet as an information intermediary," Review of Accounting Studies, Springer, vol. 22(2), pages 543-576, June.
• Yongtae Kim & Lixin (Nancy) Su & Xindong (Kevin) Zhu, 2017. "Does the cessation of quarterly earnings guidance reduce investors’ short-termism?," Review of Accounting Studies, Springer, vol. 22(2), pages 715-752, June.
• Ester Chen & Ilanit Gavious & Baruch Lev, 2017. "The positive externalities of IFRS R&D capitalization: enhanced voluntary disclosure," Review of Accounting Studies, Springer, vol. 22(2), pages 677-714, June.
• Nicole Bastian Johnson & Thomas Pfeiffer & Georg Schneider, 2017. "Two-stage capital budgeting, capital charge rates, and resource constraints," Review of Accounting Studies, Springer, vol. 22(2), pages 933-963, June.
• Dmitry Livdan & Alexander Nezlobin, 2017. "Accounting rules, equity valuation, and growth options," Review of Accounting Studies, Springer, vol. 22(3), pages 1122-1155, September.
• Bing Li & Zhenbin Liu, 2017. "The oversight role of regulators: evidence from SEC comment letters in the IPO process," Review of Accounting Studies, Springer, vol. 22(3), pages 1229-1260, September.
• Thomas Bourveau & Jordan Schoenfeld, 2017. "Shareholder activism and voluntary disclosure," Review of Accounting Studies, Springer, vol. 22(3), pages 1307-1339, September.
• Peter R. Demerjian, 2017. "Uncertainty and debt covenants," Review of Accounting Studies, Springer, vol. 22(3), pages 1156-1197, September.
• Amir Amel-Zadeh & Mary E. Barth & Wayne R. Landsman, 2017. "The contribution of bank regulation and fair value accounting to procyclical leverage," Review of Accounting Studies, Springer, vol. 22(3), pages 1423-1454, September.
• Andrew B. Jackson & Brian R. Rountree & Konduru Sivaramakrishnan, 2017. "Earnings co-movements and earnings manipulation," Review of Accounting Studies, Springer, vol. 22(3), pages 1340-1365, September.
• Tatiana Fedyk & Zvi Singer & Mark Soliman, 2017. "The sharpest tool in the shed: IPO financial statement management of STEM vs. non-STEM firms," Review of Accounting Studies, Springer, vol. 22(4), pages 1541-1581, December.
• Mirko S. Heinle & Kevin C. Smith, 2017. "A theory of risk disclosure," Review of Accounting Studies, Springer, vol. 22(4), pages 1459-1491, December.
• Peter Fiechter & Wayne R. Landsman & Kenneth Peasnell & Annelies Renders, 2017. "The IFRS option to reclassify financial assets out of fair value in 2008: the roles played by regulatory capital and too-important-to-fail status," Review of Accounting Studies, Springer, vol. 22(4), pages 1698-1731, December.
• Michal Matějka & Korok Ray, 2017. "Balancing difficulty of performance targets: theory and evidence," Review of Accounting Studies, Springer, vol. 22(4), pages 1666-1697, December.
• Jan Diebecker & Friedrich Sommer, 2017. "The impact of corporate sustainability performance on information asymmetry: the role of institutional differences," Review of Managerial Science, Springer, vol. 11(2), pages 471-517, March.
• Robert M. Gillenkirch & Heike Kreienbaum, 2017. "What guides subjective performance evaluation: Incentive alignment or norm enforcement?," Review of Managerial Science, Springer, vol. 11(4), pages 933-957, October.
• Carlos León & José Fernando Moreno & Jorge Cely, 2016. "Whose Balance Sheet is this? Neural Networks for Banks’ Pattern Recognition," Borradores de Economia 959, Banco de la Republica de Colombia.
  • Leon Rincon, Carlos & Moreno, José Fernando & Cely, Jorge, 2017. "Whose Balance Sheet is this? Neural Networks for Banks' Pattern Recognition," Discussion Paper 2017-009, Tilburg University, Center for Economic Research.
  • Leon Rincon, Carlos & Moreno, José Fernando & Cely, Jorge, 2017. "Whose Balance Sheet is this? Neural Networks for Banks' Pattern Recognition," Other publications TiSEM 75d8648e-9855-4c5c-9aa9-0, Tilburg University, School of Economics and Management.
• Carlos León & José Fernando Moreno & Jorge Cely, 2016. "Whose Balance Sheet is this? Neural Networks for Banks’ Pattern Recognition," Borradores de Economia 959, Banco de la Republica de Colombia.
  • Leon Rincon, Carlos & Moreno, José Fernando & Cely, Jorge, 2017. "Whose Balance Sheet is this? Neural Networks for Banks' Pattern Recognition," Other publications TiSEM 75d8648e-9855-4c5c-9aa9-0, Tilburg University, School of Economics and Management.
  • Leon Rincon, Carlos & Moreno, José Fernando & Cely, Jorge, 2017. "Whose Balance Sheet is this? Neural Networks for Banks' Pattern Recognition," Discussion Paper 2017-009, Tilburg University, Center for Economic Research.
• Albert Izdebski & Tomasz Mering & Malgorzata Oldak & Ryszard Szarfenberg, 2017. "Selected Aspects of Social Cooperatives in Poland," Euricse Working Papers 1793, Euricse (European Research Institute on Cooperative and Social Enterprises).
• Ana Maria Bandeira & Deolinda Meira & Vera Alves, 2017. "Los diferentes tipos de resultados en las cooperativas portuguesas. Un estudio de caso múltiple [Different types of results in the portuguese cooperative. Multiple case study]," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 123, pages 37-63.
• Encarnación García Ruiz, 2017. "Transformación de una sociedad cooperativa de trabajo asociado en una sociedad laboral. Especial referencia a los fondos de reserva indisponibles [Transformation of an associated work cooperative i," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 126, pages 57-73.
• Josep Mª Argilés-Bosch & Josep García-Blandón & Diego Ravenda & Maika M. Valencia-Silva & Antonio D. Somoza, 2017. "The influence of the trade-off between profitability and future increases in sales on cost stickiness," Estudios de Economia, University of Chile, Department of Economics, vol. 44(1 Year 20), pages 81-104, June.
• Odalis Morales Morales, 2017. "The internal control system in the tourist inns in the state of Mérida, Venezuela," Economía, Instituto de Investigaciones Económicas y Sociales (IIES). Facultad de Ciencias Económicas y Sociales. Universidad de Los Andes. Mérida, Venezuela, vol. 42(44), pages 99-127, july-dece.
• Robson Glasscock & Korenok Oleg, 2017. "Earnings Volatility and Stock Returns: Event Study Evidence," Working Papers 1703, VCU School of Business, Department of Economics.
• Marisa Agostini & Riccardo Cella & Giovanni Favero, 2017. "Accounting fraud in a pre-modern historical context: An accounting investigation on the use of market (fair) value in the second half of the eighteenth century in Venice," Working Papers 12, Department of Management, Università Ca' Foscari Venezia.
• Yousef Jahmani & Hae Yeon Choi & Yonpae Park & Gavin Jiayun Wu, 2017. "The Value Relevance Of Other Comprehensive Income And Its Components," Accounting & Taxation, The Institute for Business and Finance Research, vol. 9(1), pages 1-11.
• Salem Lotfi Boumediene & Emna Boumediene & Ikram Amara, 2017. "The Impact Of Fair Value On Audit Quality: Evidence From Tunisia," Accounting & Taxation, The Institute for Business and Finance Research, vol. 9(1), pages 29-38.
• Ines Menchaoui & Jean-Luc Rossignol & Mohamed Ali Omri, 2017. "Fiscal Management Practices And Their Impact On Corporate Groups’ Fiscal Performance," Accounting & Taxation, The Institute for Business and Finance Research, vol. 9(1), pages 73-86.
• Diaeldin Osman & Conor O’leary & Mark Brimble & Yousef Jahmani, 2017. "Factors That Impact Attrition And Retention Rates For Accountancy Diploma Students: Evidence From Australia," Business Education and Accreditation, The Institute for Business and Finance Research, vol. 9(1), pages 91-113.
• Terrance Jalbert, 2017. "A Model For Forecasting Small Business Financial Statements And Firm Performance," Business Education and Accreditation, The Institute for Business and Finance Research, vol. 9(2), pages 61-84.
• Olayinka Akinlo & John Olayiwola, 2017. "Human Capital Reporting And Corporate Earnings: Evidence From Nigeria," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, vol. 11(1), pages 77-85.
• Ebrahim Mansour & Wasfi AL Salamat & Walid Masadeh, 2017. "The Impact Of Reliability Elements On Performance Indicators Of Jordanian Commercial Banks," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, vol. 11(1), pages 87-107.
• Ping Wang, 2017. "The Effect Of Accounting-Based Debt Covenant Disclosures On Shareholder Wealth," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, vol. 11(2), pages 61-78.
• Peter Harris & Katherine Kinkela & Liz Washington Arnold & Michelle Liu, 2017. "Corporate Accounting Malfeasance And Financial Reporting Restatements In The Post-Sarbanes-Oxley Era," Review of Business and Finance Studies, The Institute for Business and Finance Research, vol. 8(1), pages 41-48.
• Mitch Kramer, 2017. "Best Practices For Validation For An Upgrade Or New Erp System," Review of Business and Finance Studies, The Institute for Business and Finance Research, vol. 8(1), pages 79-82.
• Jovita Georgina Neri Vega & Rafael Gonzalez Zarza & Aaron Ivan Gonzalez Neri & Rafael Albertti Gonzalez Neri & Héctor Miguel González Neri, 2017. "Productive Processes, Costs And Competitiveness: The Case Of A Company Producer Of Tequila Artesanal, Procesos Productivos, Costos Y Competitividad: Caso Empresa Productora De Tequila Artesanal," Revista Global de Negocios, The Institute for Business and Finance Research, vol. 5(4), pages 91-101.
• Panagiotis Papadeas & Kossieri Evangelia & Katsouleas George, 2017. "The Role of Leverage to Profitability at a Time of Economic Crisis," International Business Research, Canadian Center of Science and Education, vol. 10(11), pages 70-78, November.
• Luminita IONESCU, 2017. "The Role of Entrepreneurs and Accountants in Fighting against Corruption," International Conference on Economic Sciences and Business Administration, Spiru Haret University, vol. 4(1), pages 220-227, November.
• Dumitru NICA & Laurentia Georgeta AVRAM, 2017. "Assets evaluation role in boosting activity in Romania," International Conference on Economic Sciences and Business Administration, Spiru Haret University, vol. 4(1), pages 301-313, November.
• Cecilia Ficco & Eliana Werbin, 2017. "Los Activos Intangibles en la Investigación Contable orientada al Mercado de Capitales: Revisión de la literatura empírica sobre su relevancia para la valoración de las Empresas," Revista de Economía y Estadística, Universidad Nacional de Córdoba, Facultad de Ciencias Económicas, Instituto de Economía y Finanzas, vol. 0(1), pages 7-43, January.
• Pankaj Kumar Baag, 2017. "Owner’s financial expertise and Resubmitted Approved Loan Proposal in the Indian banks at the loan inception stage," Working papers 233, Indian Institute of Management Kozhikode.
• Muhammad Nurul Houqe, 2017. "IFRS Adoption and Audit Fees-Evidence from New Zealand," International Journal of Business and Economics, School of Management Development, Feng Chia University, Taichung, Taiwan, vol. 16(1), pages 75-100, June.
• Akinobu Shuto & Norio Kitagawa & Naoki Futaesaku, 2017. "The Effect of Bank Monitoring on the Demand for Earnings Quality in Bond Contracts," IMES Discussion Paper Series 17-E-12, Institute for Monetary and Economic Studies, Bank of Japan.
• Gheorghe ZAMAN & Luminita IONESCU, 2017. "Accounting culture for preventing discimination in vulnerable communities," Romanian Journal of Economics, Institute of National Economy, vol. 44(1(53)), pages 5-15, June.
• Soner Gokten (ed.), 2017. "Accounting and Corporate Reporting - Today and Tomorrow," Books, IntechOpen, number 4656, April.
• Belén Gill de Albornoz Noguer & Simona Rusanescu, 2017. "Foreign ownership and financial reporting quality in private subsidiaries," Working Papers. Serie EC 2017-02, Instituto Valenciano de Investigaciones Económicas, S.A. (Ivie).
• souhila kheira BOUKSSESSA, 2017. "Système d’information comptable : Un aperçu sur le système comptable financier algérien," Journal of Academic Finance, RED research unit, university of Gabes, Tunisia, vol. 8(1), June.
• Nizar M. Alsharari Author-Email: nalsharari@uaeu.ac.ae; nizaralsharari@gmail.com, 2017. "Institutional Logics and ERP Implementation in Public Sector Agency," Journal of Developing Areas, Tennessee State University, College of Business, vol. 51(2), pages 417-425, April-Jun.
• Ali Mohammad Al-Attar & Bassam Mohammad Maali, 2017. "The EFFECT OF EARNINGS QUALITY ON THE PREDICTBAILITY OF ACCRUALS AND CASH FLOW MODELS IN FORCASTING FUTURE CASH FLOWS," Journal of Developing Areas, Tennessee State University, College of Business, vol. 51(2), pages 45-58, April-Jun.
• Elsayed Elsiefy & Walid ElGammal, 2017. "The effect of using fair value accounting on fundamental analysis: Some evidence from the emerging economies," Journal of Developing Areas, Tennessee State University, College of Business, vol. 51(3), pages 103-121, July-Sept.
• Bassam Mohammad Maali & Ali Al-Attar, 2017. "Corporate Disclosure and Cultural Values: A Test for Multinational Corporations," Journal of Developing Areas, Tennessee State University, College of Business, vol. 51(3), pages 251-265, July-Sept.
• Natalia SKOROBOGATOVA, 2017. "Methodological Aspects Of Development And Implementation Of Management Policy At Industrial Enterprises," CES Working Papers, Centre for European Studies, Alexandru Ioan Cuza University, vol. 9(1), pages 58-77, April.
• Marin Mirea, 2017. "Social Assistance And Its Importance In Economy," Junior Scientific Researcher, SC Research Publishing SRL, vol. 3(2), pages 26-41, November.
• Muhammad Rifky Santoso & Minda Muliana br Sebayang, 2017. "A Glimpse Of Positive Accounting Theory (Pat)," Junior Scientific Researcher, SC Research Publishing SRL, vol. 3(2), pages 70-77, November.
• John Sorros & Alkiviadis Karagiorgos & Nikos Mpelesis, 2017. "Adoption of Activity-Based Costing: A Survey of the Education Sector of Greece," International Advances in Economic Research, Springer;International Atlantic Economic Society, vol. 23(3), pages 309-320, August.
• Katherine Guthrie & Illoong Kwon & Jan Sokolowsky, 2017. "What Does CEOs’ Pay-for-Performance Reveal About Shareholders’ Attitude Toward Earnings Overstatements?," Journal of Business Ethics, Springer, vol. 146(2), pages 419-450, December.
• James Cicon, 2017. "Say it again Sam: the information content of corporate conference calls," Review of Quantitative Finance and Accounting, Springer, vol. 48(1), pages 57-81, January.
• Sati P. Bandyopadhyay & Alan Guoming Huang & Kevin Jialin Sun & Tony S. Wirjanto, 2017. "The return premiums to accruals quality," Review of Quantitative Finance and Accounting, Springer, vol. 48(1), pages 83-115, January.
• Michalis Makrominas, 2017. "Recognized intangibles and the present value of growth options," Review of Quantitative Finance and Accounting, Springer, vol. 48(2), pages 311-329, February.
• Stefan Dierkes & Ulrich Schäfer, 2017. "Corporate taxes, capital structure, and valuation: Combining Modigliani/Miller and Miles/Ezzell," Review of Quantitative Finance and Accounting, Springer, vol. 48(2), pages 363-383, February.
• Ann Ling-Ching Chan & Edward Lee & Jirada Petaibanlue & Ning Tan, 2017. "Do board interlocks motivate voluntary disclosure? Evidence from Taiwan," Review of Quantitative Finance and Accounting, Springer, vol. 48(2), pages 441-466, February.
• Sharad Asthana, 2017. "Diversification by the audit offices in the US and its impact on audit quality," Review of Quantitative Finance and Accounting, Springer, vol. 48(4), pages 1003-1030, May.
• Sabri Boubaker & Dimitrios Gounopoulos & Antonios Kallias & Konstantinos Kallias, 2017. "Management earnings forecasts and IPO performance: evidence of a regime change," Review of Quantitative Finance and Accounting, Springer, vol. 48(4), pages 1083-1121, May.
• Shirley Liu, 2017. "Does the requirement of an engagement partner signature improve financial analysts’ information environment in the United Kingdom?," Review of Quantitative Finance and Accounting, Springer, vol. 49(1), pages 263-281, July.
• Wu-Lung Li & Kenneth Zheng, 2017. "Product market competition and cost stickiness," Review of Quantitative Finance and Accounting, Springer, vol. 49(2), pages 283-313, August.
• Alfio Marazzi & Yves Tillé, 2017. "Using past experience to optimize audit sampling design," Review of Quantitative Finance and Accounting, Springer, vol. 49(2), pages 435-462, August.
• Maggie Hao & Dana A. Forgione & Liang Guo & Hongxian Zhang, 2017. "Improvement in clinical trial disclosures and analysts’ forecast accuracy: evidence from the pharmaceutical industry," Review of Quantitative Finance and Accounting, Springer, vol. 49(3), pages 785-810, October.
• Mariana Rodica Tirlea, 2017. "Relevance Of Commitment Letter For Related Services And Auditing Of Financial Statements," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 9(1), pages 14-16, March.
• Mariana Rodica Tirlea, 2017. "Practical Considerations Regarding The Activity Of Financial Audit Planning," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 9(1), pages 17-23, March.
• Victor Munteanu & Lavinia Copcinschi & Carmen Luschi & Anda Laceanu, 2017. "Internal Audit – Determinant Factor In Preventing And Detecting Fraud Related Activity To Public Entities Financial Accounting," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 9(1), pages 55-63, March.
• Gheorghe Lepadatu, 2017. "Continuous Improvements Of The International Financial Reporting Standards Concerning Equities," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 9(1), pages 6-13, March.
• Victor Munteanu & Marilena Zuca, 2017. "Debate Regarding Measuring Accounting Value: Historical Cost Against Fair Value," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 9(1), pages 77-84, March.
• Diana Gorun, 2017. "Some Aspects Regarding The Annulment Of The Registered Trademark," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 9(2), pages 10-13, June.
• Iacob Catoiu & Diana Ioncica, 2017. "The Area Of Research In The Vision Of Modern Marketing," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 9(2), pages 28-30, June.
• Habib Kabalan & Gabriela Stanciulescu, 2017. "Introducing Theories And Practices Concerning Erp The Case Of The Pharmaceutical Industry," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 9(3), pages 20-24, September.
• Pompiliu Marian Cristescu & Ana-Maria Ramona Stancu, 2017. "Comparative Analysis Of The Human Behaviour Regarding The Use Of Open Source Products In Smes Accountancy," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 9(3), pages 41-45, September.
• Florentina-Stefania Neagu, 2017. "Some Considerations Regarding The Dynamics Of Geopolitical Events And The Effects On The Hospitality Industry," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 9(3), pages 56-59, September.
• Mirela Niculae, 2017. "Influence of the Good-Practice Principles and Codes in the Corporate Governance upon the Quality of the Financial-Accounting Information," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 3(2), pages 116-122, June.
• Mirela Niculae, 2017. "The Role of the Financial-Accounting Information System in the Matrix of the Entity Functions," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 3(3), pages 19-23, September.
• Iftekhar Hasan & Chun‐Keung (Stan) Hoi & Qiang Wu & Hao Zhang, 2017. "Does Social Capital Matter in Corporate Decisions? Evidence from Corporate Tax Avoidance," Journal of Accounting Research, Wiley Blackwell, vol. 55(3), pages 629-668, June.
  • Hasan, Iftekhar & Hoi, Chun-Keung (Stan) & Wu, Qiang & Zhang, Hao, 2017. "Does social capital matter in corporate decisions? Evidence from corporate tax avoidance," Research Discussion Papers 21/2017, Bank of Finland.
• LAVAL Valerian, 2017. "Impact Of Educational Csr On Regional Business," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 69(1), pages 88-108, April.
• GABAN Lucian & RUS Ionut - Marius & FETITA Alin, 2017. "An Econometric Approach Of The Banking Risks - Case Of Central And Est European Countries," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 69(2), pages 73-86, August.
• GENCIA Adrian & MATES Dorel, 2017. "Financial Ratio Analysys - A Comparative Setting On Accounting Data And Distortions Caused By The Ifrs Convergence Process," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 69(2), pages 87-97, August.
• ION Elena Iuliana & MAN Mariana, 2017. "Assessment Of The Company'S Performance In Terms Of Gains And Losses From Revaluation Of Fixed Assets Recorded In Equity," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 69(2), pages 98-108, August.
• POP Ioana & MAN Mariana, 2017. "Some Insight Into The Perception Of Romanian Managers Regarding Financial Reporting Quality," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 69(3), pages 94-101, August.
• CIUHUREANU Alina-Teodora, 2017. "Accounting Information Integration In The Triangle Financing - Investment - Dividend. Options Within Economic Entities In Central Region," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 69(4), pages 68-83, November.
• COMANICIU Carmen, 2017. "Social Security Contributions In The European Union - Similarities And Differences," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 69(5), pages 22-34, December.
• 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.
  • Mazboudi, Mohamad & Hasan, Iftekhar, 2017. "Secrecy, information shocks, and corporate investment : Evidence from European Union countries," Research Discussion Papers 19/2017, Bank of Finland.
• Iftekhar Hasan & Chun‐Keung (Stan) Hoi & Qiang Wu & Hao Zhang, 2017. "Does Social Capital Matter in Corporate Decisions? Evidence from Corporate Tax Avoidance," Journal of Accounting Research, Wiley Blackwell, vol. 55(3), pages 629-668, June.
  • Hasan, Iftekhar & Hoi, Chun-Keung (Stan) & Wu, Qiang & Zhang, Hao, 2017. "Does social capital matter in corporate decisions? Evidence from corporate tax avoidance," Research Discussion Papers 21/2017, Bank of Finland.
• Ester Chen & Ilanit Gavious & Nadav Steinberg, 2017. "Dividends from Unrealized Earnings and Default Risk," Bank of Israel Working Papers 2017.05, Bank of Israel.
• Д-Р Георги Николов, 2017. "Концептуален Анализ На Новия Модел На Очакваните Загуби За Обезценка На Финансови Активи," ICPA Articles, Institute of Certified Public Accountants, vol. 2017(2), pages 1-19.
• Доц. Д-Р Валентина Станева, 2017. "Методически Подходи При Определянето На Счетоводната Оценка На Материалните Запаси," ICPA Articles, Institute of Certified Public Accountants, vol. 2017(4), pages 1-11.
• Доц. Д-Р Валентина Станева, 2017. "Методически Подходи При Определянето На Счетоводната Оценка На Материалните Запаси," ICPA Articles, Institute of Certified Public Accountants, vol. 2017(4), pages 1-11.
• Biondi Yuri, 2017. "The Firm as an Enterprise Entity and the Tax Avoidance Conundrum: Perspectives from Accounting Theory and Policy," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 7(1), pages 1-8, April.
• Sunder Shyam, 2017. "Financial Regulation for a Better Society," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 7(2), pages 51-58, July.
• Biondi Yuri & Boisseau-Sierra Marion, 2017. "Pension Obligations in the European Union: A Case Study for Accounting Policy," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 7(3), pages 1-27, December.
• Casajus André & Labrenz Helfried, 2017. "Recognition of Non-Controlling Interest in Consolidated Financial Statements Based on Property Rights," Review of Law & Economics, De Gruyter, vol. 13(3), pages 1-23, November.
• Mihail DIMITRIU, 2017. "New Accounting Opportunities And Related Creation And Development Of Virtual Space," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 2(1), pages 109-125.
• Cristina Aurora BUNEA-BONTA?, 2017. "Lease Accounting Under Ifrs 16 And Ias 17 - A Comparative Approach," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 2(2), pages 78-84.
• Nicoleta PAVEL, 2017. "The Application Of International Financial Reporting Standards - Opportunity And Challenge," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 2(3), pages 134-185.
• Daniel Petru VÂRTEIU, 2017. "The Auditing Of European Funds, A Mission Based On Agreed-Upon Procedures," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 2(3), pages 186-195.
• Andreea Elena DREGHICIU, 2017. "Possible Options Of The Entities Concerning The Reserves' Treatment From Reevaluation And Historical Cost'S Return," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 2(3), pages 5-23.
• Elena Doina, Dascalu & Bogdan Narcis, Fîrtescu, 2017. "The Excessive Deficit, A Tool To Improve The Economic Governance In The Eu Member States," Management Strategies Journal, Constantin Brancoveanu University, vol. 35(1), pages 128-135.
• Erincz, Alicia, 2017. "Accounting Practices During The Economic Crisis," Management Strategies Journal, Constantin Brancoveanu University, vol. 35(1), pages 136-142.
• Radu, Florin, 2017. "The Necessity Of An Accounting History," Management Strategies Journal, Constantin Brancoveanu University, vol. 35(1), pages 153-158.
• Radu, Florin, 2017. "Ways To Reconcile Financial Accounting And Management Accounting," Management Strategies Journal, Constantin Brancoveanu University, vol. 35(1), pages 159-162.
• Gheorghe, Holt, 2017. "Economic Result Under The Influence Of Specific Accounting Principles," Management Strategies Journal, Constantin Brancoveanu University, vol. 35(1), pages 194-197.
• Gheorghe, Holt, 2017. "International Accounting Harmonization Process Influences On The Evolution Of Romanian Accounting System," Management Strategies Journal, Constantin Brancoveanu University, vol. 35(1), pages 198-202.
• Laura Panoiu & Dorina Luta, 2017. "Union Of Capital Markets - An Initiative Of The European Union," Management Strategies Journal, Constantin Brancoveanu University, vol. 35(1), pages 203-209.
• Dorina, Luta, 2017. "Impact Of International Financial Reporting Standards On An Entity-S Financial Status And Performance," Management Strategies Journal, Constantin Brancoveanu University, vol. 35(1), pages 218-223.
• Victor Munteanu & Monica PetruNa Zamfir (Maaliky) & Cristian Florian Florea, 2017. "The Relevance Of The Application In The Reporting Of Comprehensive Income Of Ifrs," Management Strategies Journal, Constantin Brancoveanu University, vol. 35(1), pages 231-241.
• Visani, Franco & Di Lascio, F. Marta L. & Gardini, Silvia, 2020. "The impact of institutional and cultural factors on the use of non-GAAP financial measures. International evidence from the oil and gas industry," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 40(C).
  • Franco Visani & F. Marta L. Di Lascio & Silvia Gardini, 2017. "The impact of institutional and cultural factors on the use ofnon-GAAP financial measures. International evidence fromthe oil and gas industry," BEMPS - Bozen Economics & Management Paper Series BEMPS41, Faculty of Economics and Management at the Free University of Bozen.
• Silvia Gardini & F. Marta L. Di Lascio & Franco Visani, 2017. "Opportunism in disclosing pro-forma indicators: rationale and contextual drivers," BEMPS - Bozen Economics & Management Paper Series BEMPS42, Faculty of Economics and Management at the Free University of Bozen.
• Stéphanie Serve & Louis François Le Glass, 2017. "Les universités françaises depuis le passage à l'autonomie : vers de nouveaux outils d'analyse financière ?," Revue d'économie financière, Association d'économie financière, vol. 0(2), pages 265-296.
  • Stéphanie Serve & Louis François Le Glass, 2017. "Les universités françaises depuis le passage à l'autonomie: vers de nouveaux outils d'analyse financière?," Post-Print hal-01682567, HAL.
• Vladan Martić & Ana Lalević-Filipović & Milivoje Radović, 2017. "XBRL Implementation in the Banking Sector in Montenegro," Journal of Central Banking Theory and Practice, Central bank of Montenegro, vol. 6(2), pages 5-22.
• Thomas A. Gresik & Kai A. Konrad, 2017. "Tax Havens, Accounting Experts, and Fee-Setting Rules," CESifo Working Paper Series 6774, CESifo.
• Kim, Sangwan & Lim, Steve C., 2017. "Earnings comparability and informed trading," Finance Research Letters, Elsevier, vol. 20(C), pages 130-136.
• Jin, Justin Yiqiang & Kanagaretnam, Kiridaran & Lobo, Gerald J. & Mathieu, Robert, 2017. "Social capital and bank stability," Journal of Financial Stability, Elsevier, vol. 32(C), pages 99-114.
• Kosmidou, Kyriaki & Kousenidis, Dimitrios & Ladas, Anestis & Negkakis, Christos, 2017. "Determinants of risk in the banking sector during the European Financial Crisis," Journal of Financial Stability, Elsevier, vol. 33(C), pages 285-296.
• Lo, Kin & Ramos, Felipe & Rogo, Rafael, 2017. "Earnings management and annual report readability," Journal of Accounting and Economics, Elsevier, vol. 63(1), pages 1-25.
• Caskey, Judson & Ozel, N. Bugra, 2017. "Earnings expectations and employee safety," Journal of Accounting and Economics, Elsevier, vol. 63(1), pages 121-141.
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• Ugalde Zabala, Robert & De la Peña Esteban, Joseba Iñaki & Sámano Cobián, Zaloa & Elechiguerra Arrizabalaga, Crisanta, 2017. "Análisis de la rentabilidad del subsector atunero congelador español," Revista de Dirección y Administración de Empresas, Universidad del País Vasco - Escuela Universitaria de Estudios Empresariales de San Sebastián.
• Jacqueline Birt & Mahesh Joshi & Michael Kend, 2017. "Segment reporting in a developing economy: the Indian banking sector," Asian Review of Accounting, Emerald Group Publishing, vol. 25(1), pages 127-147, February.
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• Avram Costin Daniel & Avram Marioara & Dragomir Isabela, 2017. "Annual Financial Statements as a Financial Communication Support," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 403-406, June.
• Băcanu Mihaela-Nicoleta, 2017. "The Relation between Accounting Result and Tax Result in the Case of the Profit Tax," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 407-412, June.
• BobiÈ›an Nicolae & Dumitrescu Diana, 2017. "The Relevant Skills for Forensic Accountants – Can the Romanian Accounting Education Programs offer them?," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 419-423, June.
• Bobitan Roxana-Ioana & Stefea Petru, 2017. "Integrated Reporting for a Good Corporate Governance," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 424-428, June.
• Caprian Cristina, 2017. "The Economic Importance and Characteristics of Cost Calculation in the Clothing Industry in Romania," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 429-434, June.
• CarataÈ™ Maria Alina & Spătariu Elena Cerasela & Drăgoi Mihaela Cristina, 2017. "Culture and Accounting Practices," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 435-438, June.
• Ciocan Claudia-Cătălina, 2017. "True and Fair View: Incentive or Inhibitor for Creative Accounting?," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 451-455, June.
• Dreghiciu Andreea Elena, 2017. "Study Concerning the Measure of Using Accounting, Economical and Administrative Evaluation in Practice," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 474-479, June.
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• Lazăr Cristiana Daniela & Marin Andreea Mihaela & PereÈ™ Ion, 2017. "Classification After Three Significant Criteria and Calculation of the Frequencies for Direct Procurement Deficiencies, Appealed in the Audit Engagement," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 509-513, June.
• Lazăr Cristiana Daniela & Marin Andreea Mihaela & PereÈ™ Ion, 2017. "The Work Sample Verification and the Calculation of the Statistical, Mathematical and Economical Probability for the Risks of the Direct Procurement," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 514-517, June.
• Nicolae Traian Cristin, 2017. "New Trends in Leasing Accounting," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 598-603, December.
• Pepi Mitică, 2017. "Designing a Complete Model for Evaluating Companies in "The Modern Economy" and Refining Financial-Accounting Information," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 613-619, December.
• Sava Raluca, 2017. "Accounting Changes on Green Certificates in Romania," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 644-648, December.
• Toma Maria, 2017. "Impact of Costing and Cost Analysis Methods on the Result of the Period: Methods Based on Full Cost Theory," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 667-670, December.
• Toma Maria, 2017. "Impact of Costing and Cost Analysis Methods on the Result of the Period: Methods Based on Partial Cost Theory," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 671-675, December.
• Tudor Liviu-ALexandru, 2017. "The Analysis of the IFRS Adoption Effects on the Accounting Quality in the European Context," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 687-690, December.
• Vârteiu Daniel Petru & Mortură Laura Alexandra & Dreghiciu Andreea Elena, 2017. "Study Concerning Exercising an Adequate Professional Reasoning in Developing the Evaluation and Audit," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 691-696, December.
• Vârteiu Daniel Petru & Vilijencova Nicoleta, 2017. "Accounting for Activity Units which Perform Agricultural Sector," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 697-702, December.
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• Erdely, Arturo, 2017. "Value at Risk and the Diversification Dogma || Valor en riesgo y el dogma de la diversificación," 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. 24(1), pages 209-219, Diciembre.
• Tascón, María T. & Castaño, Francisco J., 2017. "Selection of Variables in Small Business Failure Analysis: Mean Selection vs. Median Selection || Selección de variables en el análisis de fracaso de empresas pequeñas: selección de medias frente a se," 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. 24(1), pages 54-88, Diciembre.
• Artur Sajnog, 2017. "The role of comprehensive income in predicting banks’ future earnings based on the practice of banks listed on the Warsaw Stock Exchange," Equilibrium. Quarterly Journal of Economics and Economic Policy, Institute of Economic Research, vol. 12(3), pages 485-500, September.
• Igor Pustylnick, 2017. "Comparison Of Liquidity Based And Financial Performance Based Indicators In Financial Analysis," Oeconomia Copernicana, Institute of Economic Research, vol. 8(1), pages 83-97, March.
• Jiri Dokulil & Jana Zlamalova & Boris Popesko, 2017. "The Perception Of Budgeting In Czech Firms — Results Of A Survey," Oeconomia Copernicana, Institute of Economic Research, vol. 8(2), pages 273-285, June.
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• Borbély Katalin, 2017. "Accounting During the Austro-Hungarian Compromise and the Post-Communist Regime Change," Public Finance Quarterly, State Audit Office of Hungary, vol. 62(1), pages 88-100.
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• Gyula Pulay & József Simon & István Szilas, 2017. "Budget Residues Constituting a Budgetary Risk," Public Finance Quarterly, State Audit Office of Hungary, vol. 62(4), pages 429-443.
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• Oyewo Babajide, 2017. "Predictors of the Effectiveness of Management Accounting Function in Nigerian Firms," Scientific Annals of Economics and Business, Sciendo, vol. 64(4), pages 487-512, December.
• Cho Joong-Seok & Park Hyung Ju, 2017. "The Effect of Matching on Firm Earnings Components," Scientific Annals of Economics and Business, Sciendo, vol. 64(4), pages 513-524, December.
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• Stropnik Neca & Korošec Bojana & Tominc Polona, 2017. "The Relationship Between the Intellectual Capital Disclosure and Cost of Debt Capital – A Case of Slovenian Private Audited Organisations," Naše gospodarstvo/Our economy, Sciendo, vol. 63(4), pages 3-16, December.
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• Voinea Cristina Maria, 2017. "Optimal Employment Formula – Accounting and Tax Approach," Valahian Journal of Economic Studies, Sciendo, vol. 8(2), pages 57-64, October.
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