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
/ / / M48: Government Policy and Regulation

2024

• Giulia Aliprandi, 2024, "Australian Public CbCR: filling the gaps?," Notes, EU Tax Observatory, number 012, Jul.
• Giulia Aliprandi & Kane Borders, 2024, "Advancing Corporate Tax Transparency," Reports, EU Tax Observatory, number 005.
• deHaan, Ed & Glover, Andrew, 2024, "Market Access and Retail Investment Performance," Research Papers, Stanford University, Graduate School of Business, number 4177, Apr.
• Cowx, Mary & Lester, Rebecca & Nessa, Michelle, 2024, "The Consequences of Limiting the Tax Deductibility of R&D," Research Papers, Stanford University, Graduate School of Business, number 4192, Jul.
• Candra Sinuraya & Sekar Mayangsari, 2024, "The Effect of Earnings Smoothing and Earnings Informativeness on Firm Value with Managerial Ability as a Moderating Variable," International Journal of Economics and Financial Issues, Econjournals, volume 14, issue 2, pages 178-185, March.
• Munkaila Aminu & Bomi Cyril Nomlala & Kiran Baldavoo, 2024, "Examining Mandatory Audit Firm Rotation and Audit Quality in South Africa: Practitioner and Academic Perspectives," International Journal of Economics and Financial Issues, Econjournals, volume 14, issue 3, pages 40-47, May.
• Nur Syuhada Jasni & Siti Nurhazwani Kamarudin, 2024, "Trends and Insights in Sustainability Accounting in the Public Sector: Unveiling the Research Landscape," International Journal of Economics and Financial Issues, Econjournals, volume 14, issue 4, pages 163-171, July.
• Muh. Ardiansyah Syam & Syahril Djaddang & Adam Adam & Endang Etty Merawati & Mohammad Roziq, 2024, "Carbon Accounting: Its Implications on Accounting Practices and Corporate Sustainability Reports," International Journal of Economics and Financial Issues, Econjournals, volume 14, issue 4, pages 178-187, July.
• Xia, Hui & Lin, Shu & Li, Shuo & Bardhan, Indranil, 2024, "The effect of audit committee financial expertise on earnings management tactics in the post-SOX era," Advances in accounting, Elsevier, volume 64, issue C, DOI: 10.1016/j.adiac.2023.100725.
• Mayapada, Arung Gihna & Biswas, Pallab Kumar & Roberts, Helen, 2024, "Financial reporting timeliness and its determinants in UK charities," Advances in accounting, Elsevier, volume 65, issue C, DOI: 10.1016/j.adiac.2024.100733.
• Kleffel, Philipp & Muck, Matthias, 2024, "The confusion of taste and consumption: Evidence from a stated-choice experiment," Journal of Behavioral and Experimental Finance, Elsevier, volume 43, issue C, DOI: 10.1016/j.jbef.2024.100964.
• Fu, Renhui & Ma, Chen & Zeng, Yamin & Zhang, Junsheng, 2024, "Determinants and consequences of sales/production report issuance," The British Accounting Review, Elsevier, volume 56, issue 5, DOI: 10.1016/j.bar.2023.101266.
• Wang, Ruizhe & Chua, Wai Fong & Simnett, Roger & Zhou, Shan, 2024, "Is greater connectivity of financial and non-financial information in annual reports valued by market participants?," The British Accounting Review, Elsevier, volume 56, issue 6, DOI: 10.1016/j.bar.2024.101407.
• Rempoutsika, Lemonia M. & Chronopoulos, Dimitris K. & Nguyen, Linh & Wilson, John O.S., 2024, "Deposit insurance and credit union earnings opacity," The British Accounting Review, Elsevier, volume 56, issue 6, DOI: 10.1016/j.bar.2024.101486.
• Li, Zhiyuan & Lin, Wenlian & Zhou, Sili, 2024, "The effect of mandatory CSR disclosure on stock liquidity," China Economic Review, Elsevier, volume 87, issue C, DOI: 10.1016/j.chieco.2024.102232.
• Biddle, Gary C. & Chan, Lilian H. & Joo, Jeong Hwan, 2024, "Clawback adoptions, managerial compensation incentives, capital investment mix and efficiency," Journal of Corporate Finance, Elsevier, volume 84, issue C, DOI: 10.1016/j.jcorpfin.2023.102506.
• Kaplan, Steven E. & Lee, Eugie Y., 2024, "Does tax reform affect labor investment efficiency?," Journal of Corporate Finance, Elsevier, volume 89, issue C, DOI: 10.1016/j.jcorpfin.2024.102673.
• Xu, Rujun & Wu, Sha, 2024, "Institutional openness and analyst competition in China's capital market: Evidence of information acquisition advantages," Economic Modelling, Elsevier, volume 141, issue C, DOI: 10.1016/j.econmod.2024.106895.
• Xiao, Zheng & Niu, Qingqing & Yun, Feng & Ye, Yongwei, 2024, "The impact of state-owned capital on labor cost stickiness in private firms: Evidence from China," Economic Modelling, Elsevier, volume 141, issue C, DOI: 10.1016/j.econmod.2024.106906.
• Kim, Jeong-Bon & Tseng, Kevin & Wang, Jundong (Jeff) & Xi, Yaoyi, 2024, "Policy uncertainty, bad news disclosure, and stock price crash risk," Journal of Empirical Finance, Elsevier, volume 78, issue C, DOI: 10.1016/j.jempfin.2024.101512.
• Yang, Xingquan & Zhao, Rui & Yang, Zheng, 2024, "Preventive regulation and corporate financialization: Evidence from China Securities Regulatory Commission's random inspections," International Review of Financial Analysis, Elsevier, volume 91, issue C, DOI: 10.1016/j.irfa.2023.102994.
• Cho, Joe (Joonghi) & Kim, Heejung, 2024, "Does a consistently capitalized R&D ratio improve information effects of capitalized development expenditures?," International Review of Financial Analysis, Elsevier, volume 93, issue C, DOI: 10.1016/j.irfa.2024.103214.
• Zhang, Shengpeng & Li, Yaokuang & He, Yu & Liang, Ruixin, 2024, "Do vocal cues matter in information disclosure? Evidence from IPO online roadshows in the SSE STAR market," International Review of Financial Analysis, Elsevier, volume 93, issue C, DOI: 10.1016/j.irfa.2024.103229.
• Zhang, Shengpeng & Li, Yaokuang & Liang, Ruixin & He, Yu, 2024, "Does management tone matter in information disclosure? Evidence from IPO online roadshows in the SSE STAR market," International Review of Financial Analysis, Elsevier, volume 94, issue C, DOI: 10.1016/j.irfa.2024.103307.
• Dong, Wenyi & Gao, Xin & Li, Donghui & Yang, Shijie, 2024, "Information centralization and stock price crash risk: Cross-country evidence," International Review of Financial Analysis, Elsevier, volume 96, issue PA, DOI: 10.1016/j.irfa.2024.103585.
• Wu, Yanjun & Chen, Wenchuan & Yan, Han, 2024, "The accountability system for operation and investment and audit quality of state-owned enterprises," International Review of Financial Analysis, Elsevier, volume 96, issue PB, DOI: 10.1016/j.irfa.2024.103680.
• Voeller, Dennis & Voeller, Juliane, 2024, "Strategic use of provisions: Evidence from European multinationals," International Review of Financial Analysis, Elsevier, volume 96, issue PB, DOI: 10.1016/j.irfa.2024.103756.
• Yahya, Muhammad & Allahdadi, Mohammad Reza & Uddin, Gazi Salah & Park, Donghyun & Wang, Gang-Jin, 2024, "Multilayer information spillover network between ASEAN-4 and global bond, forex and stock markets," Finance Research Letters, Elsevier, volume 59, issue C, DOI: 10.1016/j.frl.2023.104748.
• Xue, Shuyu & Wu, Huilin & Ling, Yishu & Lu, Ye, 2024, "Mandatory CSR disclosure and stock liquidity: Evidence from Chinese listed firms," Finance Research Letters, Elsevier, volume 59, issue C, DOI: 10.1016/j.frl.2023.104817.
• Schimanski, Tobias & Reding, Andrin & Reding, Nico & Bingler, Julia & Kraus, Mathias & Leippold, Markus, 2024, "Bridging the gap in ESG measurement: Using NLP to quantify environmental, social, and governance communication," Finance Research Letters, Elsevier, volume 61, issue C, DOI: 10.1016/j.frl.2024.104979.
• Huang, Zijie & Cao, June & Pan, Lei, 2024, "Greening your way to profits: Green strategies and green revenues," Finance Research Letters, Elsevier, volume 61, issue C, DOI: 10.1016/j.frl.2024.105029.
• Sun, Wen-Chi & Huang, Hua-Wei, 2024, "Do market investors value the directors’ expertise and independence of a corporate sustainability committee? Empirical evidence from Taiwan," Finance Research Letters, Elsevier, volume 61, issue C, DOI: 10.1016/j.frl.2024.105058.
• Wei, Fang & Yan, Siyao & Su, Daan & Zhang, Minyuan, 2024, "Management tone and corporate social responsibility: Evidence from Chinese listed companies' involvement in rural revitalization," Finance Research Letters, Elsevier, volume 65, issue C, DOI: 10.1016/j.frl.2024.105461.
• Jung, Taejin & Scarlat, Elvira, 2024, "The effect of ASC 842 leases on bond yields," Finance Research Letters, Elsevier, volume 67, issue PB, DOI: 10.1016/j.frl.2024.105944.
• Liu, Desheng & Wang, Yiqing & Li, Mingsheng, 2024, "Comparable but is it informative?Accounting information comparability and price synchronicity," Journal of Financial Stability, Elsevier, volume 73, issue C, DOI: 10.1016/j.jfs.2024.101297.
• Donelson, Dain C. & Kubic, Matthew & Toynbee, Sara, 2024, "The SEC's September spike: Regulatory inconsistency within the fiscal year," Journal of Accounting and Economics, Elsevier, volume 77, issue 2, DOI: 10.1016/j.jacceco.2023.101636.
• Pierce, Andrew T., 2024, "Capital-market effects of tipper-tippee insider trading law: Evidence from the Newman ruling," Journal of Accounting and Economics, Elsevier, volume 77, issue 2, DOI: 10.1016/j.jacceco.2023.101639.
• Fiechter, Peter & Landsman, Wayne R. & Peasnell, Kenneth & Renders, Annelies, 2024, "Do industry-specific accounting standards matter for capital allocation decisions?," Journal of Accounting and Economics, Elsevier, volume 77, issue 2, DOI: 10.1016/j.jacceco.2023.101670.
• Choi, Jung Ho & Gipper, Brandon, 2024, "Fraudulent financial reporting and the consequences for employees," Journal of Accounting and Economics, Elsevier, volume 78, issue 1, DOI: 10.1016/j.jacceco.2024.101673.
• Samdani, Taufique, 2024, "Disclosure rules, controlling shareholders, and trading activity in the new issues market," Journal of Banking & Finance, Elsevier, volume 163, issue C, DOI: 10.1016/j.jbankfin.2024.107168.
• Bingler, Julia Anna & Kraus, Mathias & Leippold, Markus & Webersinke, Nicolas, 2024, "How cheap talk in climate disclosures relates to climate initiatives, corporate emissions, and reputation risk," Journal of Banking & Finance, Elsevier, volume 164, issue C, DOI: 10.1016/j.jbankfin.2024.107191.
• Duong, Huu Nhan & Khalifa, Mariem & Sheikhbahaei, Ali & Sualihu, Mohammed Aminu, 2024, "Corporate noncompliance: Do corporate violations affect bank loan contracting?," Journal of Banking & Finance, Elsevier, volume 166, issue C, DOI: 10.1016/j.jbankfin.2024.107225.
• Ortiz, Norma & Jaramillo Zambrano, Carlos & Garay, Urbi & Tellez-Falla, Diego F., 2024, "A new side of deglobalization: Why did US multinational corporations deconsolidate their subsidiaries from Venezuela?," Journal of Business Research, Elsevier, volume 182, issue C, DOI: 10.1016/j.jbusres.2024.114765.
• Ahluwalia, Saurabh & Ferrell, Linda & Ferrell, O.C. & Gandhi, Priyank, 2024, "Does being ethical pay? Evidence from the implementation of SOX Section 406," Journal of Business Research, Elsevier, volume 183, issue C, DOI: 10.1016/j.jbusres.2024.114865.
• Bracht, Felix & Mahieu, Jeroen & Vanhaverbeke, Steven, 2024, "The signaling value of legal form in entrepreneurial debt financing," Journal of Business Venturing, Elsevier, volume 39, issue 3, DOI: 10.1016/j.jbusvent.2024.106380.
• Granja, João & Leuz, Christian, 2024, "The death of a regulator: Strict supervision, bank lending, and business activity," Journal of Financial Economics, Elsevier, volume 158, issue C, DOI: 10.1016/j.jfineco.2024.103871.
• Alexeyeva, Irina, 2024, "Does board composition impact the timeliness of financial reporting? Evidence from Swedish privately held companies," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 54, issue C, DOI: 10.1016/j.intaccaudtax.2024.100597.
• Lee, Woo Jae & Choi, Seung Uk, 2024, "The effect of the new revenue recognition principle (IFRS 15) on financial statement comparability: Evidence from Korea," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 54, issue C, DOI: 10.1016/j.intaccaudtax.2024.100601.
• Kanapathippillai, Sutharson & Puwanenthiren, Premkanth & Mihret, Dessalegn & Dang, Man, 2024, "Board sub-committee effectiveness, director attraction and director attrition: Do nomination and remuneration committees matter?," Pacific-Basin Finance Journal, Elsevier, volume 86, issue C, DOI: 10.1016/j.pacfin.2024.102441.
• Wang, Fangjun & Wang, Hao & Li, Jiyuan, 2024, "The effect of cybersecurity legislation on firm cost behavior: Evidence from China," Pacific-Basin Finance Journal, Elsevier, volume 86, issue C, DOI: 10.1016/j.pacfin.2024.102460.
• Shams, Syed & Bose, Sudipta & Gunasekarage, Abeyratna & Velayutham, Eswaran, 2024, "Does continuous disclosure affect the market reaction to mergers and acquisitions announcements?," Pacific-Basin Finance Journal, Elsevier, volume 88, issue C, DOI: 10.1016/j.pacfin.2024.102540.
• Monnery, Benjamin & Chirat, Alexandre, 2024, "Trust in a national anti-corruption agency: A survey experiment among citizens and experts," European Journal of Political Economy, Elsevier, volume 85, issue C, DOI: 10.1016/j.ejpoleco.2024.102592.
• Uddin, Gazi Salah & Yahya, Muhammad & Park, Donghyun & Hedström, Axel & Tian, Shu, 2024, "Bond market spillover networks of ASEAN-4 markets: Is the global pandemic different?," International Review of Economics & Finance, Elsevier, volume 92, issue C, pages 1028-1044, DOI: 10.1016/j.iref.2024.02.065.
• Lu, Cuicui & Parsley, David & Xue, Bing, 2024, "Economic policy uncertainty and voluntary disclosures:How do Chinese firms respond?," International Review of Economics & Finance, Elsevier, volume 92, issue C, pages 141-167, DOI: 10.1016/j.iref.2024.02.008.
• Arian, Adam G. & Sands, John, 2024, "Do corporate carbon emissions affect risk and capital costs?," International Review of Economics & Finance, Elsevier, volume 93, issue PA, pages 1363-1377, DOI: 10.1016/j.iref.2024.04.018.
• Eneko Pérez-Cuesta & Javier Corral-Lage & Ainhoa Saitua-Iribar & Noemí Peña-Miguel, 2024, "Nueva Directiva de Sostenibilidad. Identificación de prácticas de información medioambiental a mejorar en empresas españolas," EKONOMIAZ. Revista vasca de Economía, Gobierno Vasco / Eusko Jaurlaritza / Basque Government, volume 105, issue 01, pages 248-269.
• Marziana Madah Marzuki & Wan Zurina Nik Abdul Majid & Hatinah Abu Bakar & Effiezal Aswadi Abdul Wahab & Zuraidah Mohd Sanusi, 2024, "Risk Management practices and potential fraudulent financial reporting: evidence from Malaysia," Asian Journal of Accounting Research, Emerald Group Publishing Limited, volume 9, issue 2, pages 116-126, March, DOI: 10.1108/AJAR-01-2022-0017.
• Sangil Kim & Kimin Kim, 2024, "The compounding effect of mandatory GHG emissions disclosure and voluntary ESG disclosure on firm value in Korea," Journal of Asian Business and Economic Studies, Emerald Group Publishing Limited, volume 31, issue 5, pages 378-391, October, DOI: 10.1108/JABES-12-2023-0519.
• Khairul Anuar Kamarudin & Wan Adibah Wan Ismail & Iman Harymawan & Akmalia Mohamad Ariff, 2024, "Audit firm tenure and corporate tax avoidance: evidence spanning COVID-19 pandemic," Journal of Financial Crime, Emerald Group Publishing Limited, volume 32, issue 1, pages 98-116, May, DOI: 10.1108/JFC-12-2023-0329.
• Ryan Christopher Polk & Steve Buchheit & Mark E. Riley & Mary S. Stone, 2024, "Shrinking the 13D disclosure window will benefit non-activist investors," Journal of Financial Regulation and Compliance, Emerald Group Publishing Limited, volume 32, issue 4, pages 516-538, June, DOI: 10.1108/JFRC-01-2024-0016.
• Cristina Boța-Avram, 2024, "Examining the white and dark sides of digitalisation effects on corruption: unveiling research patterns and insights for future research," Journal of Risk Finance, Emerald Group Publishing Limited, volume 25, issue 2, pages 181-223, January, DOI: 10.1108/JRF-10-2023-0256.
• Ruwan Adikaram & Julia Higgs, 2024, "Cognitive dissonance and auditor professional skepticism," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 39, issue 1, pages 71-110, January, DOI: 10.1108/MAJ-08-2022-3653.
• Hrishikesh Desai & Michael Davern, 2024, "The details matter: SEC regulatory guidance and informativeness in non-GAAP disclosure decisions," Meditari Accountancy Research, Emerald Group Publishing Limited, volume 32, issue 6, pages 2083-2115, June, DOI: 10.1108/MEDAR-04-2023-1975.
• Grace Low & Qi Li, 2024, "Corporate social responsibility and bank value: evidence from bank capital," Meditari Accountancy Research, Emerald Group Publishing Limited, volume 32, issue 4, pages 1324-1348, February, DOI: 10.1108/MEDAR-10-2023-2197.
• Phuong Thi Nguyen & Michael Kend & Dung Quang Le, 2024, "Digital transformation in Vietnam: the impacts on external auditors and their practices," Pacific Accounting Review, Emerald Group Publishing Limited, volume 36, issue 1, pages 144-160, April, DOI: 10.1108/PAR-04-2023-0051.
• Wei Cai & Min Bai & Howard Davey, 2024, "Mandatory environmental disclosure policy in the largest carbon emission country," Pacific Accounting Review, Emerald Group Publishing Limited, volume 36, issue 5, pages 527-560, August, DOI: 10.1108/PAR-04-2023-0055.
• Erekle Pirveli & Esther Ortiz-Martínez & Salvador Marín-Hernández & Paul Thompson, 2024, "Influencing sustainability: the role of lobbyist characteristics in shaping the EU’s Corporate Sustainability Reporting Directive," Sustainability Accounting, Management and Policy Journal, Emerald Group Publishing Limited, volume 16, issue 2, pages 415-442, December, DOI: 10.1108/SAMPJ-03-2023-0162.
• Karima Lajnef & Kawther Dhifi, 2024, "Integrating Reporting Bridge, the Gap Between CSR Performance and Tax Avoidance Relationship? Insights from South Africa," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), volume 0, issue 1, pages 41-59.
• Andrzej S. Grzelakowski & Slawomir Skiba & Julia Kosiek, 2024, "Noise as Environmental Nuisance of the Seaport Activity," European Research Studies Journal, European Research Studies Journal, volume 0, issue 4, pages 1031-1043.
• Przemyslaw Czajor, 2024, "IFRS 18: Advancing the Relevance and Utility of Financial Statements for Stakeholders," European Research Studies Journal, European Research Studies Journal, volume 0, issue Special A, pages 265-275.
• Abderrahmane Benaissa, 2024, "Auditing profession regulation in Algeria and Qatar a comparative study Algerian law 10 01 Qatari law 2020 08," Post-Print, HAL, number hal-04678405, Jun.
• Giulia Aliprandi, 2024, "Australian Public CbCR: filling the gaps?," Post-Print, HAL, number halshs-04940979, Jul.
• Giulia Aliprandi & Kane Borders, 2024, "Advancing Corporate Tax Transparency," PSE-Ecole d'économie de Paris (Postprint), HAL, number halshs-04947447, Jun.
• Giulia Aliprandi & Kane Borders, 2024, "Advancing Corporate Tax Transparency," Working Papers, HAL, number halshs-04947447, Jun.
• Schöndube, Jens Robert & Spaeth, Alexandra, 2024, "The optimal choice of after-tax and pre-tax performance measures in the presence of tax base risks," Hannover Economic Papers (HEP), Leibniz Universität Hannover, Wirtschaftswissenschaftliche Fakultät, number dp-727, Sep.
• Ivica Pervan & Snježana Pivac & Ana Škorić, 2024, "Investors’ Reactions On Publication Of Quarterly Earnings At Zagreb Stock Exchange: Trends And Firms Specific Explanatory Factors," Ekonomski pregled, Hrvatsko društvo ekonomista (Croatian Society of Economists), volume 75, issue 2, pages 194-215, DOI: 10.32910/ep.75.2.4.
• Martina Briša & Ivo Mijoč & Nataša Drvenkar, 2024, "Carbon accounting - literature review at the meso level," Ekonomski pregled, Hrvatsko društvo ekonomista (Croatian Society of Economists), volume 75, issue 3, pages 241-260, DOI: 10.32910/ep.75.3.2.
• Serhii Lehenchuk & Nataliya Vyhovska, 2024, "Accounting for Government Grants According to IAS 20: The Problems and Directions for Improvement," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 14-21, March, DOI: 10.33146/2307-9878-2024-1(103)-14-2.
• Lidija Hauptman & Berislav Zmuk & Ivana Pavic, 2024, "Taxpayers' attitudes toward tax compliance in the Slovenian tax system: differences according to gender, income level and size of settlement," Public Sector Economics, Institute of Public Finance, volume 48, issue 2, pages 177-201, DOI: 10.3326/pse.48.2.3.
• Günay Deniz Dursun & Sinan Aslan, 2024, "Misunderstandings in the Revenue Cycle During the Independent Audit Process and Improvement Strategies," Muhasebe Enstitusu Dergisi - Journal of Accounting Institute, Istanbul University Business School, volume 0, issue 71, pages 13-24, July, DOI: 10.26650/MED.1474025.
• Pham Thai Binh & Trang Thi Thuy Nguyen, 2024, "Do institutions advocate tax simplification? Insights from a panel of 88 countries," Economic Change and Restructuring, Springer, volume 57, issue 3, pages 1-39, June, DOI: 10.1007/s10644-024-09709-7.
• Dinara Alpysbayeva & Annette Alstadsæter & Wojciech Kopczuk & Simen Markussen & Oddbjørn Raaum, 2024, "Misreporting in the Norwegian business cash support scheme," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 31, issue 6, pages 1463-1493, December, DOI: 10.1007/s10797-024-09857-6.
• Ruijie Sun & Feng Liu & Yinan Li & Rongping Wang & Jing Luo, 2024, "Machine Learning for Predicting Corporate Violations: How Do CEO Characteristics Matter?," Journal of Business Ethics, Springer, volume 195, issue 1, pages 151-166, November, DOI: 10.1007/s10551-024-05685-0.
• Paul B. McGuinness, 2024, "Research note: An investigation of the relation between pre-IPO dividends and vendor sales," Review of Quantitative Finance and Accounting, Springer, volume 62, issue 3, pages 889-910, April, DOI: 10.1007/s11156-023-01225-5.
• Dong Drew Li & Wenguang Lin & Pei-Yu Sun & Yunshu Tang & Zheng Cheng, 2024, "Breaking the Big Four brand’s halo effect precisely: evidence from the association between RMM coverage ratios and integrated audit effectiveness," Review of Quantitative Finance and Accounting, Springer, volume 62, issue 3, pages 1291-1328, April, DOI: 10.1007/s11156-023-01238-0.
• Hanyu Zhang & Rong Ding & Hang Zhou, 2024, "Public access to in-house meeting reports and stock liquidity: evidence from China," Review of Quantitative Finance and Accounting, Springer, volume 62, issue 4, pages 1431-1458, May, DOI: 10.1007/s11156-023-01237-1.
• Emad Noureldeen & Mohamed Elsayed & Ahmed A. Elamer & Jianming Ye, 2024, "Two-tier board characteristics and expanded audit reporting: Evidence from China," Review of Quantitative Finance and Accounting, Springer, volume 63, issue 1, pages 195-235, July, DOI: 10.1007/s11156-024-01256-6.
• I Putu Hendy Bimantara Dinata & Asqolani, 2024, "The Effect of Tax Avoidance, Tax Rate Change, and Sustainability Disclosure on Earnings Management," Economics and Finance in Indonesia, Faculty of Economics and Business, University of Indonesia, volume 70, pages 34-48, June.
• Zsofia Szikrane Lindner & Beatrix Denes & Gabriella Kosztik & Gabriella Meresz & Maria Somogyvari Sandorne, 2024, "Main Impacts of the Introduction of IFRS 17 on the Hungarian Insurance Sector," Financial and Economic Review, Magyar Nemzeti Bank (Central Bank of Hungary), volume 23, issue 3, pages 71-98.
• Sean S. Cao & Lin William Cong & Baozhong Yang, 2024, "Distributed Ledgers and Secure Multi-Party Computation for Financial Reporting and Auditing," NBER Working Papers, National Bureau of Economic Research, Inc, number 32763, Aug.
• Peijun Liu, 2024, "Managerial Ownership, Modification of Business Risk Disclosure and Investors Risk Perception: Evidence from Japan," Discussion Papers in Economics and Business, Osaka University, Graduate School of Economics, number 24-11, Oct.
• Julian F Kölbel & Markus Leippold & Jordy Rillaerts & Qian Wang, 2024, "Ask BERT: How Regulatory Disclosure of Transition and Physical Climate Risks Affects the CDS Term Structure," Journal of Financial Econometrics, Oxford University Press, volume 22, issue 1, pages 30-69.
• Audra Boone & Austin Starkweather & Joshua T White, 2024, "The saliency of the CEO pay ratio," Review of Finance, European Finance Association, volume 28, issue 3, pages 1059-1104.
• Lucia-Maria Udrescu, 2024, "Internal Managerial Control and Internal Audit in Crisis Management: Lessons from the Pandemic," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 709-715, August.
• Lacramioara Mansour & Elena Cerasela Spatariu & Gabriela Gheorghiu, 2024, "Sustainability Accounting Standards in Europe – A Systematic Literature Review," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 575-584, December.
• Kawther Dhifi & Rim Zouari-Hadiji, 2024, "The relationship between audit quality and firm performance: the mediating effect of integrated reporting," International Journal of Disclosure and Governance, Palgrave Macmillan, volume 21, issue 4, pages 612-622, December, DOI: 10.1057/s41310-024-00224-9.
• Daniel Ofori-Sasu & Emmanuel Sarpong-Kumankoma & Saint Kuttu & Elikplimi Komla Agbloyor & Joshua Yindenaba Abor, 2024, "Risk-taking and systemic banking crisis in Africa: do regulatory policy framework provide new insight in threshold models?," Risk Management, Palgrave Macmillan, volume 26, issue 2, pages 1-37, May, DOI: 10.1057/s41283-023-00137-x.
• Vozár, Anikó & Bán, Erika, 2024, "Digitalisation, digital transformation – In the practice of the National Tax and Customs Office," Public Finance Quarterly, Corvinus University of Budapest, volume 70, issue 1, pages 83-107, DOI: https://doi.org/10.35551/PFQ_2024_1.
• Murzasheva, Zhanna & Syyabekov, Argen & Biymyrsaeva, Aidana & Arzybaev, Atabek & Zhanuzakov, Bolotbek & Biymyrsaeva, Erkegul, 2024, "Problems of creating and operating an accounting system in Kyrgyz Republic in accordance with the requirements of international financial reporting standards," MPRA Paper, University Library of Munich, Germany, number 121053, May, revised 08 May 2024.
• Ozili, Peterson K, 2024, "Financial inclusion, financial crime, and fraud detection," MPRA Paper, University Library of Munich, Germany, number 121566.
• M N, Nikhil & S Shenoy, Sandeep & Chakraborty, Suman & Abhilash, Abhilash, 2024, "Unraveling the determinants and consequences of mandatory IFRS convergence in India: insights from systematic literature review," MPRA Paper, University Library of Munich, Germany, number 122321, May, revised 23 Aug 2024.
• Beuselinck, Christof & Karavitis, Panagiotis & Kazakis, Pantelis & Mouna, Niswatil, 2024, "E-government and corporate tax planning: International evidence," MPRA Paper, University Library of Munich, Germany, number 122742, Nov.
• Darko Dachevski & Barry Ackers, 2024, "Competence of Audit Committee Members concerning the External Audit Ethics," Central European Business Review, Prague University of Economics and Business, volume 2024, issue 5, pages 23-50, DOI: 10.18267/j.cebr.370.
• Lenka Čiperová, 2024, "The Impact of Hedge Accounting on a Firm Market Value," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2024, issue 1, pages 21-37, DOI: 10.18267/j.efaj.284.
• Tomáš Zahradníček, 2024, "Non-IFRS Earnings Measures in Annual Reports of European Companies," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2024, issue 2, pages 21-43, DOI: 10.18267/j.efaj.287.
• Mihaela-Iuliana Dumitru & Consuela Dicu, 2024, "Cross-Border Challenges Of Financial Control: An International Perspective," Scientific Bulletin - Economic Sciences, University of Pitesti, volume 23, issue 3, pages 53-64.
• Siamand Hesami & Hatice Jenkins & Glenn P. Jenkins, 2024, "Digital Transformation of Tax Administration and Compliance: A Systematic Literature Review on E-Invoicing and Prefilled Returns," Development Discussion Papers, JDI Executive Programs, number 2023-14, Sep.
• Debarati Basu, 2024, "Firm Type and Unconditional Conservatism: The Indian Experience with IFRS Convergence," American Business Review, Pompea College of Business, University of New Haven, volume 27, issue 1, pages 221-243.
• Sulagna Bhattacharya & Kavita Wadhwa, 2024, "Is Corporate Social Responsibility a Catalyst in Distressed Mergers and Acquisitions? The Indian Evidence," Business and Economics Research Journal, Bursa Uludag University, Faculty of Economics and Administrative Sciences, volume 15, issue 2, pages 83-100.
• Cindy Fransiska & Alfonsa Dian Sumarna, 2024, "Prosedur Pemindahbukuan Pajak Pada Usaha Dengan Minimal Staf Accounting," Jurnal Bisnis Mahasiswa, Aksara Indo Rajawali, volume 4, issue 3, pages 262-275.
• Patrick Cernea & Margaret Kierylo, 2024, "Implementing data governance: Insights and strategies from the higher education sector," Journal of Financial Transformation, Capco Institute, volume 59, pages 60-69.
• OLOGUN Olubunmi Veronica & OLORUNTOBA Sunday Rufus, 2024, "Tax Reform, Digitalization, And Tax Compliance Among Small And Medium Enterprises In Nigeria: A Case Study Of Ondo State," Journal of Taxation and Economic Development, Chartered Institute of Taxation of Nigeria, volume 23, issue 1, pages 13-35.
• Lucia-Maria UDRESCU, 2024, "The Evolution and Impact of Digital Transformation on Internal Audit and Managerial Control in Public Institutions," PROCEEDINGS OF THE INTERNATIONAL CONFERENCE ON ECONOMICS AND SOCIAL SCIENCES, Bucharest University of Economic Studies, Romania, volume 6, issue 1, pages 187-198, August.
• Elvira NICA & Alina SAMOILA (BRATILOVEANU) & Teodora Nicoleta PLE?A & Oana Matilda SABIE & Tomáš KLIEŠTIK, 2024, "Particularities of the Public Procurement Contracts Concluded by Public Hospitals in Romania in the Pandemic Year 2021," PROCEEDINGS OF THE INTERNATIONAL CONFERENCE ON ECONOMICS AND SOCIAL SCIENCES, Bucharest University of Economic Studies, Romania, volume 6, issue 1, pages 423-434, August.
• Salem UDOH & Boris POPESKO, 2024, "Investigating Accountant’S Perception On Public Servants’ Budget-Slack Fraud Behaviour In Developing Economies Using Fraud Triangle Analysis," REVISTA ADMINISTRATIE SI MANAGEMENT PUBLIC, Faculty of Administration and Public Management, Academy of Economic Studies, Bucharest, Romania, volume 2024, issue 42, pages 115-130.
• Manish Bansal, 2024, "Do shifting practices vary across the firm life cycle?," Australian Journal of Management, Australian School of Business, volume 49, issue 2, pages 142-169, May, DOI: 10.1177/03128962221131353.
• Paul Coram & James R. Frederickson & Matthew Pinnuck, 2024, "Earnings management: Who do managers consider and what is the relative importance of ethics?," Australian Journal of Management, Australian School of Business, volume 49, issue 2, pages 214-248, May, DOI: 10.1177/03128962221137235.
• Thi-Minh-Ngoc Luu & Phuong Mai Nguyen & Huy Hung Ta, 2024, "Revisiting the Corporate Governance–Firm Performance Nexus in Vietnam: Does Capital Structure Really Matter?," Indian Journal of Corporate Governance, , volume 17, issue 2, pages 182-201, December, DOI: 10.1177/09746862241276937.
• Niccolò Comerio & Fausto Pacicco & Massimiliano Serati, 2024, "“Fly down”: the impact of new accounting standards on the airline industry risk assessment," Empirical Economics, Springer, volume 67, issue 5, pages 2109-2133, November, DOI: 10.1007/s00181-024-02608-w.
• Mustafa Tevfik Kartal & Serpil Kılıç Depren & Ugur Korkut Pata & Dilvin Taşkın & Tuba Şavlı, 2024, "Modeling the link between environmental, social, and governance disclosures and scores: the case of publicly traded companies in the Borsa Istanbul Sustainability Index," Financial Innovation, Springer;Southwestern University of Finance and Economics, volume 10, issue 1, pages 1-20, December, DOI: 10.1186/s40854-024-00619-1.
• Ute Merbecks, 2024, "Corporate digital responsibility (CDR) in Germany: background and first empirical evidence from DAX 30 companies in 2020," Journal of Business Economics, Springer, volume 94, issue 7, pages 1025-1049, October, DOI: 10.1007/s11573-023-01148-6.
• Olle Östensson, 2024, "Illicit financial flows and extractive commodities: false claims in an UNCTAD report," Mineral Economics, Springer;Raw Materials Group (RMG);Luleå University of Technology, volume 37, issue 2, pages 393-407, June, DOI: 10.1007/s13563-023-00374-2.
• Cory A. Cassell & Tyler J. Kleppe & Jonathan E. Shipman, 2024, "Retail shareholders and the efficacy of proxy voting: evidence from auditor ratification," Review of Accounting Studies, Springer, volume 29, issue 1, pages 75-108, March, DOI: 10.1007/s11142-022-09719-8.
• Lisa LaViers & Jason Sandvik & Da Xu, 2024, "CEO pay ratio voluntary disclosures and stakeholder reactions," Review of Accounting Studies, Springer, volume 29, issue 1, pages 109-150, March, DOI: 10.1007/s11142-022-09720-1.
• Rachel Scott & A. Nicole Skinner & Kristen Valentine, 2024, "The disclosure quality consequences of copying standard-setter guidance," Review of Accounting Studies, Springer, volume 29, issue 1, pages 770-808, March, DOI: 10.1007/s11142-022-09728-7.
• Mei Luo & Shuangchen Yu, 2024, "Financial reporting for cryptocurrency," Review of Accounting Studies, Springer, volume 29, issue 2, pages 1707-1740, June, DOI: 10.1007/s11142-022-09741-w.
• Michael Iselin & Bret Johnson & Jacob Ott & Jacob Raleigh, 2024, "Protecting wall street or main street: SEC monitoring and enforcement of retail-owned firms," Review of Accounting Studies, Springer, volume 29, issue 2, pages 1235-1275, June, DOI: 10.1007/s11142-022-09742-9.
• Divya Anantharaman & Elizabeth Chuk, 2024, "The impact of governmental accounting standards on public-sector pension funding," Review of Accounting Studies, Springer, volume 29, issue 2, pages 1948-1996, June, DOI: 10.1007/s11142-022-09746-5.
• Richard Sansing, 2024, "Taxing multinational income based on value creation versus value realization: an industry perspective," Review of Accounting Studies, Springer, volume 29, issue 2, pages 1831-1853, June, DOI: 10.1007/s11142-022-09747-4.
• Cristi A. Gleason & Kevin S. Markle & Jane Z. Song, 2024, "Did FIN 48 improve the mapping between tax expense and future cash taxes?," Review of Accounting Studies, Springer, volume 29, issue 2, pages 1794-1830, June, DOI: 10.1007/s11142-022-09751-8.
• Stefan Reichelstein, 2024, "Corporate carbon accounting: balance sheets and flow statements," Review of Accounting Studies, Springer, volume 29, issue 3, pages 2125-2156, September, DOI: 10.1007/s11142-024-09830-y.
• William H. Beaver & Stefano Cascino & Maria Correia & Maureen F. McNichols, 2024, "Bankruptcy in groups," Review of Accounting Studies, Springer, volume 29, issue 4, pages 3449-3496, December, DOI: 10.1007/s11142-023-09779-4.
• Jing Wang & Michael Welker, 2024, "The effect of retrospective versus modified retrospective application of accounting changes on financial statement usefulness," Review of Accounting Studies, Springer, volume 29, issue 4, pages 3946-3976, December, DOI: 10.1007/s11142-023-09788-3.
• Ryan J. Casey & George W. Ruch, 2024, "Are earnings better than cash flows at predicting future cash flows? Evidence from apples-to-apples comparisons," Review of Accounting Studies, Springer, volume 29, issue 4, pages 3218-3257, December, DOI: 10.1007/s11142-023-09805-5.
• Jonas Heese & Gerardo Pérez-Cavazos & Andreya Pérez-Silva, 2024, "Human bias in the oversight of firms: evidence from workplace safety violations," Review of Accounting Studies, Springer, volume 29, issue 4, pages 3413-3448, December, DOI: 10.1007/s11142-023-09807-3.
• Marc Berninger, 2024, "Changes in the Perception of Error Announcements from the German Two-Tier Enforcement," Schmalenbach Journal of Business Research, Springer, volume 76, issue 4, pages 613-639, December, DOI: 10.1007/s41471-024-00193-3.
• Raphael Müller & Johannes Voget & Jan Zental, 2024, "The Effects of Mandatory Private Disclosure On Public Disclosure—Evidence from CbCR," Schmalenbach Journal of Business Research, Springer, volume 76, issue 4, pages 533-571, December, DOI: 10.1007/s41471-024-00194-2.
• Daniel Ofori-Sasu & Elikplimi Komla Agbloyor & Emmanuel Sarpong-Kumankoma & Joshua Yindenaba Abor, 2024, "Threshold effect of bank governance on risk-taking behaviours of banks; the role of regulatory framework in Africa," SN Business & Economics, Springer, volume 4, issue 5, pages 1-32, May, DOI: 10.1007/s43546-024-00653-2.
• Janna-Malin Gehrke & Markus Groth & Peer Seipold, 2024, "A process model approach to integrate future climate change into corporate strategies," Sustainability Nexus Forum, Springer, volume 32, issue 1, pages 1-15, December, DOI: 10.1007/s00550-024-00550-0.
• Jaroslav Sedlák & Jaromír Veber, 2024, "Quality of non-financial information in the context of Corporate Sustainability Reporting Directive (CSRD)," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 12, issue 2, pages 193-209, December, DOI: 10.9770/c5723389853.
• Ahmadzadeh, Amirreza, 2024, "Costly state verification with Limited Commitment," TSE Working Papers, Toulouse School of Economics (TSE), number 24-1570, Sep.
• Fernández Francisco Javier Jorcano & Fernández Miguel Ángel Echarte & Alonso Sergio Luis Náñez, 2024, "The asset-backing risk of stablecoin trading: The case of Tether," Economics and Business Review, Sciendo, volume 10, issue 1, pages 57-80, April, DOI: 10.18559/ebr.2024.1.1211.
• Odintsova Tatyana, 2024, "Updating the Informational and Control Practices in the Sustainability Agenda," Economics and Culture, Sciendo, volume 21, issue 1, pages 133-148, DOI: 10.2478/jec-2024-0010.
• Zavřelová Veronika & Pelikánová Radka MacGregor, 2024, "The Ephemeral Term “Sustainable Development” in Current EU Policies," Folia Oeconomica Stetinensia, Sciendo, volume 24, issue 2, pages 389-418, DOI: 10.2478/foli-2024-0031.
• Ferreira Leonor Fernandes & Fernandes Joaquim Santana & Rebelo Efigénio, 2024, "A Path Analysis of Goodwill Impairment – Does Corporate Governance Matter?," Journal of Intercultural Management, Sciendo, volume 16, issue 1, pages 5-48, March, DOI: 10.2478/joim-2024-0001.
• Pavlov Oleksandr & Pavlova Iryna & Pavlov-junior Oleksandr & Pushak Halyna & Skoryk Halyna & Lagodiienko Volodymyr, 2024, "System Model of Inclusive Development Management of Rural-Urban Agglomerations of Ukraine," Management Theory and Studies for Rural Business and Infrastructure Development, Sciendo, volume 46, issue 1, pages 71-84, March, DOI: 10.15544/mts.2024.08.
• Lange Thomas & Melsom Anne May, 2024, "Tax Compliance among Managers: Evidence from Randomized Audits," Nordic Tax Journal, Sciendo, volume 2024, issue 1, pages 1-29, DOI: 10.2478/ntaxj-2024-0002.
• Georgiou Andreas, 2024, "A Comparison of the Intangible Asset Related Standards, IAS38, IVS210 and ISA620 Using Similarity Analysis," Studia Universitatis Babeș-Bolyai Oeconomica, Sciendo, volume 69, issue 2, pages 62-85, DOI: 10.2478/subboec-2024-0010.
• Hecker Christian, 2024, "Volkswagen AG: Dividenden oder Investitionen?," Wirtschaftsdienst, Sciendo, volume 104, issue 11, pages 745-745, DOI: 10.2478/wd-2024-0191.
• Martin Gäumann & Michael Dobler, 2024, "Choice of Participation Method in Setting International Accounting Standards: Evidence from EFRAG as an Intermediary for Indirect Participation," The International Journal of Accounting (TIJA), World Scientific Publishing Co. Pte. Ltd., volume 59, issue 01, pages 1-55, March, DOI: 10.1142/S109440602450001X.
• Yu-Lin Hsu & Ni-Yun Chen, 2024, "The Reconsideration of IFRS Adoption and Audit Fees: Evidence from UK Private Firms," The International Journal of Accounting (TIJA), World Scientific Publishing Co. Pte. Ltd., volume 59, issue 01, pages 1-39, March, DOI: 10.1142/S1094406024500033.
• Bonetti, Pietro & Leuz, Christian & Michelon, Giovanna, 2024, "Internalizing externalities through public pressure: Transparency regulation for fracking, drilling activity and water quality," CFS Working Paper Series, Center for Financial Studies (CFS), number 722.
• Barth, Andreas & Mansouri, Sasan & Wöbbeking, Fabian, 2024, "Market discipline in banking: the role of financial analysts," VfS Annual Conference 2024 (Berlin): Upcoming Labor Market Challenges, Verein für Socialpolitik / German Economic Association, number 302383.
• Amra Gadžo & Benina Veledar & Alma Osmanovic Ðakovic, 2024, "Data Envelopment Analysis for Assessing Efficiency in Public Utilities with a Focus on Water and Sewerage Services," Interdisciplinary Description of Complex Systems - scientific journal, Croatian Interdisciplinary Society Provider Homepage: http://indecs.eu, volume 22, issue 4, pages 497-509.

2023

• Patrice Bougette & Oliver Budzinski & Frédéric Marty, 2023, "In the Light of Dynamic Competition: Should We Make Merger Remedies More Flexible?," Working Papers AFED, Association Francaise d'Economie du Droit (AFED), number 23-01, Nov.
• Ileana Cosmina PITULICE & Aurelia ȘTEFĂNESCU, 2023, "Normative and Accounting Issues on Public Procurement of Services," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 3, issue 12, pages 13-22, December , DOI: 10.37945/cbr.2022.12.02.
• Ninik SRIJANI & Siti AISYAH & Lilik Sri HARIANI, 2023, "Presidential Election and SME Transformation in Indonesia: The Influence of Policies and Political Dynamics," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 4, issue 10, pages 60-73, October, DOI: 10.37945/cbr.2023.10.07.
• Ileana Cosmina PITULICE & Aurelia ȘTEFĂNESCU, 2023, "Revaluation of Tangible Fixed Assets in the Public Sector. Accounting Concepts and Practices," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 4, issue 11, pages 8-18, November, DOI: 10.37945/cbr.2023.11.02.
• Marian SĂCĂRIN, 2023, "The Lease Agreement at the Tenant – the Same Transaction, but Different Accounting, with Consequences for the Information Presented in the Financial Statements and the Indicators Calculated Based on T," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 4, issue 2, pages 3-13, February, DOI: 10.37945/cbr.2023.02.01.
• Maria MORNEA, 2023, "Co-operation – Challenges for the Accounting Profession," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 4, issue 3, pages 3-12, March, DOI: 10.37945/cbr.2023.03.01.
• Elena Alina OLARU (COLBEA), 2023, "Effects of IPSAS Adoption in Public Institutions in Romania on the Quality of Financial Reporting," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 4, issue 3, pages 62-72, March, DOI: 10.37945/cbr.2023.03.07.
• Elena Alina OLARU (COLBEA), 2023, "Effects of IPSAS Adoption in Public Institutions in Romania on the Quality of Financial Reporting," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 4, issue 4, pages 17-27, April, DOI: 10.37945/cbr.2023.04.03.
• Cristina NICOLAESCU & Monica BIJA, 2023, "Accounting and Tax Issues Regarding the Subsidies," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 4, issue 5, pages 15-25, May, DOI: 10.37945/cbr.2023.05.02.
• Agung Septia Wibowo & Dovi Septiari, 2023, "How Does the Public React to the Electric Vehicle Tax Incentive Policy? A Sentiment Analysis," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 9, issue 3, pages 413-429, DOI: https://doi.org/10.15826/jtr.2023.9.
• Marwa Moalla Jamoussi & Anis Jarboui, 2023, "Responsible Governance and Environmental Disclosure Quality: The Moderating Role of Media Exposure and Media Legitimacy," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 22, issue 2, pages 225-259, June.
• Lukas Timbate & Dereje Asrat, 2023, "Corporate Financial Reporting and Taxes: How Important Is Prior Performance?," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 22, issue 3, pages 490-517, September.
• Slavko Sodan & Ivana Perica & Stipe Curkovic, 2023, "Agency Conflicts And Financial Reporting Quality," Economic Thought and Practice, Department of Economics and Business, University of Dubrovnik, volume 32, issue 2, pages 495-509, december, DOI: 10.17818/EMIP/2023/2.10.
• Tetiana Stroiko & Katrina Artiushenko, 2023, "Modern Aspects Of Measuring Labour Productivity In Ukraine In The Context Of The "Decent Work" Concept," Three Seas Economic Journal, Publishing house "Baltija Publishing", volume 4, issue 2, DOI: 10.30525/2661-5150/2023-2-4.
• Vladan Pavlovic & Goranka Knezevic & Radica Bojicic, 2023, "Do the Profitability, the Volume of Assets, and Equity of Public Enterprises Have Any Role in Local Authorities' Gender and Age Policy? – A Case Study of Belgrade," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 2, pages 172-191.
• Alessio Anzuini & Elena Pisano & Luca Rossi & Alessandra Sanelli & Enrico Tosti & Ernesto Zangari, 2023, "Clever planning or unfair play? Exploring the economic and statistical impacts of tax avoidance by multinationals," Questioni di Economia e Finanza (Occasional Papers), Bank of Italy, Economic Research and International Relations Area, number 799, Oct.
• Andrea Orame & Rodney Ramcharan & Roberto Robatto, 2023, "Quantitative easing, accounting and prudential frameworks, and bank lending," Temi di discussione (Economic working papers), Bank of Italy, Economic Research and International Relations Area, number 1412, Jun.
• POLLIFRONI Massimo & IOANA Adrian & POLLIFRONI Francesco, 2023, "The Concept Of Standard Cost Identifiable As A Driver Of Conjunction Between Public Accounting And Public Management," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, volume 75, issue 4, pages 66-73, December, DOI: 10.56043/reveco-2023-0038.
• Vaaler Paul M. & Greenwood Brad, 2023, "Do US State Breach Notification Laws Decrease Firm Data Breaches?," Review of Law & Economics, De Gruyter, volume 19, issue 3, pages 263-316, November, DOI: 10.1515/rle-2023-0038.
• Getu?a David, 2023, "Corporate Governance On Sustainability In The Eu," Management Strategies Journal, Constantin Brancoveanu University, volume 59, issue 1, pages 35-41.
• Alina - Gabriela Mares & Raluca - Andreea Stoica, 2023, "The Importance Of Money Laundering Risk Assessment As Part Of Accounting Operations," Management Strategies Journal, Constantin Brancoveanu University, volume 59, issue 1, pages 66-71.
• Raluca Andreea Stoica, 2023, "The Role Of Cloud Accounting In Economic Development Of Emerging Countries," Management Strategies Journal, Constantin Brancoveanu University, volume 59, issue 1, pages 94-102.
• Paul David Richard Griffiths & Patricia Baudier, 2023, "Enabling Responsible Banking through the Application of Blockchain," Journal of Innovation Economics, De Boeck Université, volume 0, issue 2, pages 17-49.
• Atanas Atanasov, 2023, "Goodwill as a Symbol of Growth in the Work of Professor Dimitar Dobrev from the First Half of the 20th Century," Proceedings of the Centre for Economic History Research, Centre for Economic History Research, volume 8, pages 388-398, November.
• Markus Leippold, 2023, "Sentiment Spin: Attacking Financial Sentiment with GPT-3," Swiss Finance Institute Research Paper Series, Swiss Finance Institute, number 23-11, Feb.
• Giulia Aliprandi & Kane Borders, 2023, "Tax Transparency by Multinationals: Trends in Country-by-Country Reports Public Disclosure," Notes, EU Tax Observatory, number 005, Feb.
• Giulia Aliprandi & Gerrit von Zedlitz, 2023, "Benchmarking Country-by-Country Reports," Working Papers, EU Tax Observatory, number 017, May.
• Fernanda Ballesteros & Franziska Schütze & Catherine Marchewitz & Alexandra Hüttel, 2023, "Scenario Analysis for Net Zero: The Applicability of Climate Neutrality Studies for Transitioning Firms in the German Building Sector and Energy-Intensive Industry," Discussion Papers of DIW Berlin, DIW Berlin, German Institute for Economic Research, number 2048.
• Benjamin Monnery & Alexandre Chirat, 2023, "Trust in the fight against political corruption: A survey experiment among citizens and experts," EconomiX Working Papers, University of Paris Nanterre, EconomiX, number 2023-11.
• Baudot, Lisa & Convery, Amanda & Kaufman, Matthew, 2023, "Reflections of Women Standard Setters in the United States," HEC Research Papers Series, HEC Paris, number 1482, Jun.
• Kund, Arndt-Gerrit & Rugilo, Daniel, 2023, "Does IFRS 9 increase banks’ resilience?," Working Paper Series, European Central Bank, number 2792, Mar.
• Reichelstein, Stefan, 2023, "Carbon Emission Statements: Balance Sheets and Flow Statements," Research Papers, Stanford University, Graduate School of Business, number 4123, Oct.
• Niluthpaul Sarker & S. M. Khaled Hossain, 2023, "Ownership Structure and Financial Distress: Investigating the Moderating Effect of Audit Quality," International Journal of Economics and Financial Issues, Econjournals, volume 13, issue 6, pages 187-202, November.
• Nyanine Chuele Fonou Dombeu & Bomi Cyril Nomlala, 2023, "Earnings Quality Research: Trend, Recent Evidence and Future Direction," International Review of Management and Marketing, Econjournals, volume 13, issue 5, pages 1-8, September.
• Clor-Proell, Shana & MacKenzie, Nikki & Rennekamp, Kristina & Rupar, Kathy, 2023, "Invest in what you know? How customer investors react to corporate restatements," Accounting, Organizations and Society, Elsevier, volume 111, issue C, DOI: 10.1016/j.aos.2023.101496.
• Xu, Jing & Pan, Zheyao & Tian, Gary (Gang), 2023, "Does the threat of enforcement of financial regulations affect the cost of equity in weak institutional environments?," The British Accounting Review, Elsevier, volume 55, issue 6, DOI: 10.1016/j.bar.2023.101233.
• Cheng, Lin & Jin, Qinglu & Ma, Hui, 2023, "Tone emphasis and insider trading," Journal of Corporate Finance, Elsevier, volume 80, issue C, DOI: 10.1016/j.jcorpfin.2023.102419.
• Lattanzio, Gabriele & Ma, Yue, 2023, "Cybersecurity risk and corporate innovation," Journal of Corporate Finance, Elsevier, volume 82, issue C, DOI: 10.1016/j.jcorpfin.2023.102445.
• Kend, Michael & Nguyen, Lan Anh, 2023, "Translating audit materiality in disclosure: Competing logics and different outcomes in Australia and New Zealand," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, volume 95, issue C, DOI: 10.1016/j.cpa.2022.102502.
• Wang, Yang & Ashton, John K. & Jaafar, Aziz, 2023, "Financial statement fraud, recidivism and punishment," Emerging Markets Review, Elsevier, volume 56, issue C, DOI: 10.1016/j.ememar.2023.101033.
• Düsterhöft, Maximilian & Schiemann, Frank & Walther, Thomas, 2023, "Let’s talk about risk! Stock market effects of risk disclosure for European energy utilities," Energy Economics, Elsevier, volume 125, issue C, DOI: 10.1016/j.eneco.2023.106794.
• Fu, Zheng & Ma, Yechi & Li, Suyang & Qiao, Lu, 2023, "Peer performance and the asymmetric timeliness of earnings recognition," International Review of Financial Analysis, Elsevier, volume 85, issue C, DOI: 10.1016/j.irfa.2022.102427.
• Kleffel, Philipp & Muck, Matthias, 2023, "Aggregate confusion or inner conflict? An experimental analysis of investors’ reaction to greenwashing," Finance Research Letters, Elsevier, volume 53, issue C, DOI: 10.1016/j.frl.2022.103421.
• Palas, Rimona & Solomon, Dov & Gafni, Dalit & Baum, Ido, 2023, "Does wedge size matter? Financial reporting quality and effective regulation of dual-class firms," Finance Research Letters, Elsevier, volume 54, issue C, DOI: 10.1016/j.frl.2023.103774.
• Leippold, Markus, 2023, "Sentiment spin: Attacking financial sentiment with GPT-3," Finance Research Letters, Elsevier, volume 55, issue PB, DOI: 10.1016/j.frl.2023.103957.
• Koga, Yuya & Yamaguchi, Tomoyasu, 2023, "Does mandatory quarterly reporting induce managerial myopic behavior? Evidence from Japan," Finance Research Letters, Elsevier, volume 56, issue C, DOI: 10.1016/j.frl.2023.104142.