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

2022

• Vazquez, Antonio B. & Martinez, Sofia, 2022, "Mandatory ESG Reporting and Corporate Performance," HOSS Working Paper Series, Stockholm School of Economics, House of Sustainable Society (HOSS), number 2022-5, Jan, revised 30 Jan 2023.
• Mingjun Zhou, 2022, "Gilti Income And Financial Reporting: An Analysis Of The 10-K Disclosures By S&P 500 Firms Following The 2017 Tax Reform," Accounting & Taxation, The Institute for Business and Finance Research, volume 14, issue 1, pages 31-44.
• Subagio Efendi & Salim Darmadi & Robert Czernkowski, 2022, "Are Financial Institutions Tax Aggressive? Evidence From Corporate Tax Return Data," Bulletin of Monetary Economics and Banking, Bank Indonesia, volume 25, issue 2, pages 175-204, August, DOI: https://doi.org/10.21098/bemp.v25i2.
• Gabriela STAFIE & Veronica GROSU, 2022, "Digital Transformation Of Accounting As A Result Of The Implementation Of Artificial Intelligence In Accounting," Romanian Journal of Economics, Institute of National Economy, volume 54, issue 1(63), pages 95-112, June.
• Johnson Kolawole OLOWOOKERE & Jayeola OLABISI & Gabriel Monday OIJIANGBE & Titilope Esther OLOREDE, 2022, "Board Attributes and Environmental Disclosure Practices among Quoted Manufacturing Companies in Nigeria," Romanian Journal of Economics, Institute of National Economy, volume 55, issue 2(64), pages 129-146, December.
• Seval Selimoğlu & Yahya Umutoni Swabra, 2022, "Legal regulations and internal audit function in ugandan public enterprises," Holistic Economics, Holistence Publications, volume 1, issue 1, pages 1-9, January, DOI: 10.55094/hoec.1.1.01.
• Tuğkan Arıcı & Hakan Kitapçı & Eray Fidan, 2022, "Değişim çağında yeni nesil para - Kripto paraların avantaj ve dezavantajlarına yönelik inceleme," Holistic Economics, Holistence Publications, volume 1, issue 1, pages 11-19, January, DOI: 10.55094/hoec.1.1.02.
• Ved Dilip Beloskar & S. V. D. Nageswara Rao, 2022, "Corporate Social Responsibility: Is Too Much Bad?—Evidence from India," Asia-Pacific Financial Markets, Springer;Japanese Association of Financial Economics and Engineering, volume 29, issue 2, pages 221-252, June, DOI: 10.1007/s10690-021-09347-3.
• Orakwue B. Arinze & Gordian A. Ndubizu & Menghistu M. Sallehu, 2022, "Does Economic Freedom Influence Informativeness of Accruals Regarding Cash Flows?," Atlantic Economic Journal, Springer;International Atlantic Economic Society, volume 50, issue 3, pages 189-191, December, DOI: 10.1007/s11293-022-09753-6.
• Hassan Espahbodi & Reza Espahbodi & Kose John & Hua Christine Xin, 2022, "Earnings management in the short- and long-term post-regulation periods," Review of Quantitative Finance and Accounting, Springer, volume 58, issue 1, pages 217-244, January, DOI: 10.1007/s11156-021-00993-2.
• Hesham Bassyouny & Tarek Abdelfattah, 2022, "Executives vs. governance: Who has the predictive power? Evidence from narrative tone," Review of Quantitative Finance and Accounting, Springer, volume 58, issue 1, pages 361-382, January, DOI: 10.1007/s11156-021-00997-y.
• Yan-Ting Lin, 2022, "Evidence on using the estimation of level 3 fair values as an earnings management tool: evidence from Taiwan," Review of Quantitative Finance and Accounting, Springer, volume 58, issue 2, pages 769-794, February, DOI: 10.1007/s11156-021-01009-9.
• Wuchun Chi & Chien-min Kevin Pan, 2022, "How do auditors respond to accounting restatements? Evidence on audit staff allocation," Review of Quantitative Finance and Accounting, Springer, volume 58, issue 2, pages 847-879, February, DOI: 10.1007/s11156-021-01011-1.
• Yu-An Chen & Ann F. Medinets & Dan Palmon, 2022, "Disclosure regulations work: The case of regulation G," Review of Quantitative Finance and Accounting, Springer, volume 58, issue 3, pages 1037-1062, April, DOI: 10.1007/s11156-021-01017-9.
• Yasean A. Tahat & Ahmed H. Ahmed & David Power, 2022, "Earnings quality and investment efficiency: the role of the institutional settings," Review of Quantitative Finance and Accounting, Springer, volume 58, issue 3, pages 1277-1306, April, DOI: 10.1007/s11156-021-01024-w.
• Longhao Xu & Zhijian James Huang & Fenghua Wen, 2022, "Comment letters and stock price synchronicity: evidence from China," Review of Quantitative Finance and Accounting, Springer, volume 59, issue 4, pages 1387-1421, November, DOI: 10.1007/s11156-022-01078-4.
• Masaki KUSANO, 2022, "Recognition versus Disclosure and Managerial Discretion: Evidence from Japanese Pension Accounting," Discussion papers, Graduate School of Economics , Kyoto University, number e-22-008, Oct.
• Oliver Binz & John Graham, 2022, "The Information Content of Corporate Earnings: Evidence from the Securities Exchange Act of 1934," NBER Working Papers, National Bureau of Economic Research, Inc, number 29747, Feb.
• Alessandro Acquisti & Catherine Tucker, 2022, "Guns, Privacy, and Crime," NBER Working Papers, National Bureau of Economic Research, Inc, number 29940, Apr.
• Yu-An Chen & Dan Palmon, 2022, "Analyst Recommendations Respond More Symmetrically to Major News After Regulation FD and the Global Settlement: A Replication and Extension of Conrad, Cornell, Landsman, and Rountree (2006)," Critical Finance Review, now publishers, volume 11, issue 3-4, pages 473-504, August, DOI: 10.1561/104.00000118.
• Rimona Palas & Dov Solomon, 2022, "The Quality of Earnings Information in Dual-Class Firms: Persistence and Predictability," Journal of Law, Finance, and Accounting, now publishers, volume 7, issue 1, pages 127-164, April, DOI: 10.1561/108.00000059.
• Daniela Feschiyan & Radka Andasarova, 2022, "Improving Reporting of Infrastructure Assets by Using Standardised Models," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 4, pages 559-586, December.
• Snejana Basheva & Rumiana Pozharevska, 2022, "Legislation of Accounting in the Republic of Bulgaria in the Years of Transition," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 4, pages 41-55, November.
• Patricia Bostan & Cristina Lazăr & Ionel Bostan, 2022, "Perspectives on the Development of Public Health System’s Infrastructure in the Context of PNRR’s Implementation," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 22-31, September.
• Patricia Bostan & Nicoleta Asalos & Ionel Bostan, 2022, "Funding Public Health Action Programs: Allocations, Budget Execution and Post-Audit Results at the Level of the First Pandemic Year," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 793-802, September.
• Tatiana Railean, 2022, "Modernization of Public Financial Reporting in the Republic of Moldova in Accordance with IPSAS," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 981-992, September.
• Raluca Andreea Stoica & Alina Gabriela Mares & Laura Andreea Florea, 2022, "The Impact of ERP Implementation on Firm Performance," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 1036-1041, Decembrie.
• Nicoleta AsaloÈ™ & Patricia Bostan & Ionel Bostan, 2022, "Strategic Options in The Field of Public Health Against the Background of Limited Financial Resources," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 235-244, Decembrie.
• Patricia Bostan & Cristina Mihaela Lazăr & Ionel Bostan, 2022, "The Medical Profession – A Brief Approach in Terms of the Labor Market," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 277-284, Decembrie.
• Mihai-Răzvan Sanda & Cristina-Petrina Trincu-DrăguÈ™in & Costin-Daniel Avram, 2022, "The Alignment of INTOSAI and Romanian Public External Audit Standards, Guidelines and Institutional Focus to the Data Driven Context," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 418-428, Decembrie.
• Mihaiela Joly Mircea, 2022, "The post-COVID Economic Crisis and its Major Influences in the Economic Activity of Firms," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 911-919, Decembrie.
• Asif M. Huq & Fredrik Hartwig & Niklas Rudholm, 2022, "Do audited firms have a lower cost of debt?," International Journal of Disclosure and Governance, Palgrave Macmillan, volume 19, issue 2, pages 153-175, June, DOI: 10.1057/s41310-021-00133-1.
• Delis, Fotios & Economidou, Claire & Hasan, Iftekhar, 2022, "Democracy, Institutions, and International Profit-Shifting," MPRA Paper, University Library of Munich, Germany, number 111715, Jan.
• Ozili, Peterson K, 2022, "Determinants of bank income smoothing using loan loss provisions in the United Kingdom," MPRA Paper, University Library of Munich, Germany, number 112047.
• Sancho-Bosch, Diego & Guerrero, Alex J. & Heijs, Joost, 2022, "Technology policy evaluation: The interaction between the financial constraint of firms and level of financial additionality," MPRA Paper, University Library of Munich, Germany, number 114659, Jun.
• Georgieva, Daniela & Mitkova, Milena, 2022, "Изследване На Същността На Счетоводните Дейности В Контекста На Защитата На Лични Данни
  [A study of accounting activities in the context of personal data protection]," MPRA Paper, University Library of Munich, Germany, number 117777, revised 2022.
• Ladislava Volková, 2022, "Carbon reporting: evidence from the Czech financial sector
  [Uhlíková stopa: Udržitelné výkaznictví českého finančního sektoru v ČR]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2022, issue 2, pages 69-87, DOI: 10.18267/j.cfuc.578.
• Albert Link, 2022, "An Assessment and Evaluation of the U.S. Small Business Technology Transfer (STTR) Program," UNCG Economics Working Papers, University of North Carolina at Greensboro, Department of Economics, number 22-8, Oct.
• Hrishikesh Desai, 2022, "Are Firms Biasing Stakeholder Expectations by Attributing Prior Poor Performance to COVID-19?," IIM Kozhikode Society & Management Review, , volume 11, issue 2, pages 171-182, July, DOI: 10.1177/22779752211061207.
• Shalu Saini & Jagat Narayan Giri, 2022, "Infrastructure Development in India: The Way Ahead," Journal of Infrastructure Development, India Development Foundation, volume 14, issue 1, pages 37-44, June, DOI: 10.1177/09749306221096958.
• Silvia Zelinová & Miriama Blahušiaková & Tatiana Šoltésová, 2022, "Proposal for the Measurement of Reinsurance Contracts under IFRS 17," Journal of Economics / Ekonomicky casopis, Institute of Economic Research, Slovak Academy of Sciences, volume 70, issue 3, pages 284-304, March.
• Andrzej Cieślik & Łukasz Goczek, 2022, "Who suffers and how much from corruption? Evidence from firm-level data," Eurasian Business Review, Springer;Eurasia Business and Economics Society, volume 12, issue 3, pages 451-473, September, DOI: 10.1007/s40821-021-00185-x.
• Sattar Khan & Yasir Kamal & Shahid Hussain & Muhammad Abbas, 2022, "Corporate governance looking back to look forward in Pakistan: a review, synthesis and future research agenda," Future Business Journal, Springer, volume 8, issue 1, pages 1-32, December, DOI: 10.1186/s43093-022-00137-5.
• Fu-Hsiang Chen & Ming-Fu Hsu & Kuang-Hua Hu, 2022, "Enterprise’s internal control for knowledge discovery in a big data environment by an integrated hybrid model," Information Technology and Management, Springer, volume 23, issue 3, pages 213-231, September, DOI: 10.1007/s10799-021-00342-8.
• Elise Bernard, 2022, "Geopolitics of the European Rule of Law — Lessons from Ukraine and the Western Balkans," Intereconomics: Review of European Economic Policy, Springer;ZBW - Leibniz Information Centre for Economics;Centre for European Policy Studies (CEPS), volume 57, issue 4, pages 229-231, July, DOI: 10.1007/s10272-022-1068-z.
• Werner Gleißner & Thomas Günther & Christian Walkshäusl, 2022, "Financial sustainability: measurement and empirical evidence," Journal of Business Economics, Springer, volume 92, issue 3, pages 467-516, April, DOI: 10.1007/s11573-022-01081-0.
• Tobias Gerwing & Peter Kajüter & Maximilian Wirth, 2022, "The role of sustainable corporate governance in mandatory sustainability reporting quality," Journal of Business Economics, Springer, volume 92, issue 3, pages 517-555, April, DOI: 10.1007/s11573-022-01092-x.
• Mina Ličen & Sergeja Slapničar, 2022, "Can process accountability mitigate myopic biases? An experimental analysis," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, volume 33, issue 1, pages 1-26, March, DOI: 10.1007/s00187-021-00330-7.
• Angelica E. Njuguna & Emmanuel Nnadozie, 2022, "Investment Climate and Foreign Direct Investment in Africa: The Role of Ease of Doing Business," Journal of African Trade, Springer, volume 9, issue 1, pages 23-46, December, DOI: 10.1007/s44232-022-00003-x.
• Patrick Velte, 2022, "Meta-analyses on Corporate Social Responsibility (CSR): a literature review," Management Review Quarterly, Springer, volume 72, issue 3, pages 627-675, September, DOI: 10.1007/s11301-021-00211-2.
• Christian Lebelhuber & Dorothea Greiling, 2022, "Strategic response to institutional pressures of climate change: an exploration among gas sector companies," Review of Managerial Science, Springer, volume 16, issue 3, pages 863-905, April, DOI: 10.1007/s11846-021-00449-w.
• Mohammad Nayeem Abdullah & Emon Kalyan Chowdhury & Rahat Bari Tooheen, 2022, "Determinants of capital structure in banking sector: a Bangladesh perspective," SN Business & Economics, Springer, volume 2, issue 12, pages 1-19, December, DOI: 10.1007/s43546-022-00370-8.
• Cheng-Few Lee & Ryan McDonough, 2022, "The Economics of and Accounting for Lease Transactions," Springer Books, Springer, chapter 86, in: Cheng-Few Lee & Alice C. Lee, "Encyclopedia of Finance", DOI: 10.1007/978-3-030-91231-4_88.
• Marioara Molociniuc (Hritcan) & Anatol Melega & Maria Grosu & Mihaela Tulvinschi & Anamaria Geanina Macovei, 2022, "Evolution of scientific research on audit quality reporting in the global economic context," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 10, issue 2, pages 333-350, December, DOI: 10.9770/jesi.2022.10.2(20).
• Amaka Elizabeth AGBATA & Patricia Chinyere ORANEFO, 2022, "Integrated Personnel and Payroll Information System and Financial Accountability," Business & Management Compass, University of Economics Varna, issue 1-2, pages 22-43.
• Jonshon Kolawole OLOWOOKERE & Oyewole Oladunni AJIBOYE & Jimoh IBRAHIM, 2022, "Firm Performance Attributes and Quality of Financial Reporting of Listed Non - financial Firms," Business & Management Compass, University of Economics Varna, issue 3-4, pages 213-227.
• Calvo-Centeno Esperanza & Gragera-Pizarro Enrique & Romero-Ramos Eva & Ropero-Moriones Eva, 2022, "Comparative analysis of the contribution to the united nations sustainable development goals through non-financial information disclosed by IBEX 35 companies," Financial Internet Quarterly (formerly e-Finanse), Sciendo, volume 18, issue 1, pages 16-30, March, DOI: 10.2478/fiqf-2022-0002.
• Sanjar Sherkulov & Kamrul Hasan A. K. M. & Khajieva Indira & Nusratova Gulhayo & Yodgorova Feruza, 2022, "The impact of IFRS adoption on foreign direct investment in CIS," Financial Internet Quarterly (formerly e-Finanse), Sciendo, volume 18, issue 1, pages 74-90, March, DOI: 10.2478/fiqf-2022-0007.
• Cathala Christophe, 2022, "Net operating loss policies in Poland – a tool for tax neutrality and a firm’s antifragility," Financial Internet Quarterly (formerly e-Finanse), Sciendo, volume 18, issue 3, pages 68-79, September, DOI: 10.2478/fiqf-2022-0020.
• Miścikowska Daria, 2022, "An Exploratory Study on Preparers’ Perception of ESEF Reporting: Evidence from the Warsaw Stock Exchange," Folia Oeconomica Stetinensia, Sciendo, volume 22, issue 1, pages 191-218, June, DOI: 10.2478/foli-2022-0010.
• Białek-Jaworska Anna & Dobroszek Justyna & Szatkowska Paulina, 2022, "Does the IFRS 16 affect the key ratios of listed companies? Evidence from Poland," International Journal of Management and Economics, Warsaw School of Economics, Collegium of World Economy, volume 58, issue 3, pages 299-315, September, DOI: 10.2478/ijme-2022-0016.
• Modugno Guido & Bertoni Michele & De Rosa Bruno, 2022, "The Simplification of Public Administration: A Managerial Perspective," Naše gospodarstvo/Our economy, Sciendo, volume 68, issue 1, pages 64-76, March, DOI: 10.2478/ngoe-2022-0006.
• Hyun Duk Lee & Frederick Dongchuhl Oh & Junghum Park, 2022, "The impact of mandatory K‐IFRS adoption on IPO underpricing," International Journal of Finance & Economics, John Wiley & Sons, Ltd., volume 27, issue 1, pages 1101-1119, January, DOI: 10.1002/ijfe.2203.
• Chen, An & Hieber, Peter & Sureth, Caren, 2022, "Pay for tax certainty? Advance tax rulings for risky investment under multi-dimensional tax uncertainty," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 273.
• Breuer, Matthias & Breuer, Patricia, 2022, "Uneven regulation and economic reallocation: Evidence from transparency regulation," LawFin Working Paper Series, Goethe University, Center for Advanced Studies on the Foundations of Law and Finance (LawFin), number 43.
• Reichelstein, Stefan, 2022, "Corporate carbon emission statements," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 22-052.

2021

• Daniel Ofori-Sasu & Elikplimi Komla Agbloyor & Saint Kuttu & Joshua Yindenaba Abor, 2021, "Bank Governance, External Regulations and Risk-Taking Behaviours of Banks in Africa," Review of Development Finance Journal, Chartered Institute of Development Finance, volume 11, issue 2, pages 71-93.
• Cristina Silvia NISTOR & Cristina Alexandrina ȘTEFĂNESCU, 2021, "The Link Between Public Management and Accounting from the Point of View of Performance," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 2, issue 1, pages 60-72, January, DOI: 10.37945/cbr.2021.01.07.
• 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), volume 2, issue 2, pages 25-38, February, DOI: 10.37945/cbr.2021.02.03.
• 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), volume 2, issue 2, pages 64-72, February, DOI: 10.37945/cbr.2021.02.07.
• 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), volume 2, issue 3, pages 59-72, March, DOI: 10.37945/cbr.2021.03.07.
• Corina-Graziella BÂTCĂ-DUMITRU, 2021, "The Elimination of Shareholdings in Subsidiaries, Jointly Controlled Entities and Associates," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 2, issue 4, pages 19-27, April, DOI: 10.37945/cbr.2021.04.03.
• Maria Petronela ARON & Monica Laura ZLATI, 2021, "The Accounting Treatment Regarding Grants in Agriculture from the Perspective of the National Accounting Reference System and the International One," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 2, issue 4, pages 28-38, April, DOI: 10.37945/cbr.2021.04.04.
• Mărioara MOLOCINIUC (HRIȚCAN), 2021, "Comparative Analysis Regarding the Recognition and Evaluation of Property, Plant and Equipment– IAS 16 vs. OMPF No. 1802/2014," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 2, issue 4, pages 9-18, April, DOI: 10.37945/cbr.2021.04.02.
• Elena STĂNCIULESCU, 2021, "Value Adjustments Established at the Balance Sheet Date, Accounting and Fiscal Treatments Applicable to Taxpayers," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 2, issue 5, pages 15-24, May, DOI: 10.37945/cbr.2021.05.02.
• Mirela PAVONE & Allex ZARA & Adriana POPA, 2021, "Accounting for the Loans Granted for Early Education," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 2, issue 5, pages 44-48, May, DOI: 10.37945/cbr.2021.05.05.
• Mărioara MOLOCINIUC (HRIȚCAN), 2021, "Comparative Analysis Regarding the Recognition and Evaluation of Property, Plant and Equipment – IAS 16 vs. OMPF No. 1802/2014," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 2, issue 5, pages 63-72, May, DOI: 10.37945/cbr.2021.05.08.
• Kimouche Bilal, 2021, "Accounting Reforms And Accounting Quality: Evidence From Algeria," Review of Economic and Business Studies, Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, issue 27, pages 33-53, June, DOI: 10.47743/rebs-2021-1-0002.
• Alon Efrat, 2021, "The Interrelationship Amid Characteristics Of Flexibility And Bargaining Style With The Perceived Value Gained Amongst Negotiators In The Hi-Tech Business Sector Alon Efrat," Review of Economic and Business Studies, Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, issue 27, pages 55-73, June, DOI: 10.47743/rebs-2021-1-0003.
• Khalid Al-Adeem, 2021, "Properly Identified Imaginary Needs, An Inaccurately Proposed Methodology: The Case of Rochester School of Accountancy’s Positive Accounting Methodology," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 20, issue 4, pages 607-645, December.
• Gabriella Szekeres (Vancza) & Alina Caldararu & Mihai Paunica, 2021, "The Effects of Funding on Student Performance: Findings from PISA 2018," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 20, issue 4, pages 670-696, December.
• Luis Enrique Landa Fournais, 2021, "Building the arm’s length interest rate in the absence of comparable transactions," The Anahuac Journal, Business and Economics School. Anahuac University (Mexico)., volume 21, issue 1, pages 12-39, June, DOI: https://doi.org/10.36105/theanahuac.
• Lioara-Veronica PASC & Camelia-Daniela HATEGAN, 2021, "Reporting Significant Transactions with Affiliated Parties of Listed Companies on Stock Exchange," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 19, issue 162, pages 359-359, May.
• Daniela PORDEA & Alin-Constantin DUMITRESCU, 2021, "Convergence to IFRS in Romania – Score per Minute," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 19, issue 162, pages 373-373, May.
• Yaroslavna Mulyk, 2021, "Audit Services Market: The Experience Of Ukraine," Green, Blue & Digital Economy Journal, Publishing house "Baltija Publishing", volume 2, issue 3, DOI: 10.30525/2661-5169/2021-3-6.
• Tetiana Stroiko & Natalia Danik & Dmytro Prokofyev, 2021, "Development Of Financial Decentralization As A Basis For Self-Sufficiency Of Territorial Communities," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", volume 7, issue 4, DOI: 10.30525/2256-0742/2021-7-4-196-202.
• Kai A. Konrad, 2021, "Dynamics of the Market for Corporate Tax‐Avoidance Advice," Scandinavian Journal of Economics, Wiley Blackwell, volume 123, issue 1, pages 267-294, January, DOI: 10.1111/sjoe.12389.
• Проф. Д-Р Али Вейсел, 2021, "Насоки За Защита На Личните Данни За Одитори," ICPA Articles, Institute of Certified Public Accountants, volume 2021, issue 1, pages 1-13.
• Д-Р Дияна Банкова, 2021, "За Някои Особености На Одитните Комитети," ICPA Articles, Institute of Certified Public Accountants, volume 2021, issue 3, pages 1-14.
• Д-Р Дияна Банкова, 2021, "Относно Участието На Одиторите В Преобразуването На Правната Форма На Дружествата," ICPA Articles, Institute of Certified Public Accountants, volume 2021, issue 4, pages 1-11.
• Kunkel Tessa, 2021, "Ambiguities in Accounting and their Impact on Regulatory Arbitrage: A Study on the Anchoring of the Rights and Obligations Approach in the IASB’s Conceptual Framework," Accounting, Economics, and Law: A Convivium, De Gruyter, volume 11, issue 2, pages 161-199, July, DOI: 10.1515/ael-2019-0049.
• Friedrich Jan & Thiemann Matthias, 2021, "The Economic, Legal and Social Dimension of Regulatory Arbitrage," Accounting, Economics, and Law: A Convivium, De Gruyter, volume 11, issue 2, pages 81-90, July, DOI: 10.1515/ael-2020-0150.
• Leliana Diana BOLCU & Andreea-Cristina SAVU, 2021, "The Digitalization Of The Tax Administration And The Implementation Of The Saf-T Standard," Contemporary Economy Journal, Constantin Brancoveanu University, volume 6, issue 3, pages 11-18.
• Erdogan Kaygin & Yunus Zengin & Ethem Topcuoglu & Serdal Ozkes, 2021, "The Evaluation of Block Chain Technology within the Scope of Ripple and Banking Activities," Journal of Central Banking Theory and Practice, Central bank of Montenegro, volume 10, issue 3, pages 153-167.
• Katarzyna Anna Bilicka & Elisa Casi & Carol Seregni & Barbara Stage, 2021, "Tax Strategy Disclosure: A Greenwashing Mandate?," CESifo Working Paper Series, CESifo, number 9030.
• Julian F Kölbel & Markus Leippold & Jordy Rillaerts & Qian Wang, 2021, "Ask BERT: How Regulatory Disclosure of Transition and Physical Climate Risks affects the CDS Term Structure," Swiss Finance Institute Research Paper Series, Swiss Finance Institute, number 21-19, Mar.
• Centro de Investigaciones para el Desarrollo, 2021, "Efectos económicos de la Constitución del 1991, 30 anos después," Investigaciones y Productos CID, Universidad Nacional de Colombia, FCE, CID, number 19266, May.
• Acharya, Viral & Mukherjee, Saptarshi & Sundaram, Rangarajan K, 2021, "Investment and Contagion Tradeoffs between Fair Value and Historical Cost Accounting," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 16835, Dec.
• Birgit GRÜB & Dorothea GREILING, 2021, "Accountability and transparency policies in Austrian Public-Owned Enterprises (POEs) / Austria," CIRIEC Studies Series, CIRIEC - Université de Liège, chapter 0, in: Andrea ZATTI & CIRIEC, "Accountability, anti-corruption, and transparency policies in Public-Owned Enterprises (POEs)".
• Anup Chowdhury & Nikhil Chandra Shil, 2021, "Private Sector Management Tools In The Public Sector: Illustrative Evidence Of Literature From Australian Public Sector," Business Management, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 3 Year 20, pages 5-28.
• Ануп Чоудхури & Никхил Чандра Шил, 2021, "Инструменти За Управление На Частния Сектор, Използвани В Публичния Сектор: Примери От Проучвания На Австралийския Публичен Сектор," Business Management, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 3 Year 20, pages 5-30.
• Restrepo-Amariles, David, 2021, "Managerial Rationality in Global Governance: Driving Legal Behaviour through Indicators," HEC Research Papers Series, HEC Paris, number 1415, Mar, DOI: 10.2139/ssrn.3765382.
• Restrepo-Amariles, David & McLachlan, Julian, 2021, "Legal Indicators in Transnational Law Practice: A Methodological Assessment," HEC Research Papers Series, HEC Paris, number 1418, Feb.
• Li, Xitong & Zhu, Hongwei (Harry) & Zuo, Luo, 2021, "Reporting Technologies and Textual Readability: Evidence from the XBRL Mandate," HEC Research Papers Series, HEC Paris, number 1422, Apr.
• 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, volume 11, issue 2, pages 67-75.
• Lamboy-Ruiz, Melvin A. & Lien, Donald & Smith, Pamela C., 2021, "Nonprofit classification decisions in response to threshold-based charity care incentives," Advances in accounting, Elsevier, volume 53, issue C, DOI: 10.1016/j.adiac.2021.100525.
• Elsayed, Mohamed & Elshandidy, Tamer, 2021, "Internal control effectiveness, textual risk disclosure, and their usefulness: U.S. evidence," Advances in accounting, Elsevier, volume 53, issue C, DOI: 10.1016/j.adiac.2021.100531.
• Boland, Matthew & Godsell, David, 2021, "Bureaucratic discretion and contracting outcomes," Accounting, Organizations and Society, Elsevier, volume 88, issue C, DOI: 10.1016/j.aos.2020.101173.
• Xin, Xianyang & Wong, Jin Boon & Hasan, Mostafa Monzur, 2021, "Stakeholder orientation and cost stickiness," Journal of Behavioral and Experimental Finance, Elsevier, volume 32, issue C, DOI: 10.1016/j.jbef.2021.100592.
• Griffin, Paul A. & Lont, David, H. & Pomare, Carol, 2021, "The curious case of Canadian corporate emissions valuation," The British Accounting Review, Elsevier, volume 53, issue 1, DOI: 10.1016/j.bar.2020.100922.
• Dargenidou, Christina & Jackson, Richard H.G. & Tsalavoutas, Ioannis & Tsoligkas, Fanis, 2021, "Capitalisation of R&D and the informativeness of stock prices: Pre- and post-IFRS evidence," The British Accounting Review, Elsevier, volume 53, issue 4, DOI: 10.1016/j.bar.2021.100998.
• Rahman, Md Lutfur, 2021, "Institutional ownership and violations of mandatory CSR regulation," Economics Letters, Elsevier, volume 206, issue C, DOI: 10.1016/j.econlet.2021.109967.
• Ibrahim, Salma & Li, Hao & Yan, Yan & Zhao, Jinsha, 2021, "Pay me a single figure! Assessing the impact of single figure regulation on CEO pay," International Review of Financial Analysis, Elsevier, volume 73, issue C, DOI: 10.1016/j.irfa.2020.101647.
• McGuinness, Paul B., 2021, "Board member age, stock seasoning and the evolution of capital structure in Chinese firms," International Business Review, Elsevier, volume 30, issue 3, DOI: 10.1016/j.ibusrev.2020.101769.
• Bertrand, Jérémie & de Brebisson, Hélène & Burietz, Aurore, 2021, "Why choosing IFRS? Benefits of voluntary adoption by European private companies," International Review of Law and Economics, Elsevier, volume 65, issue C, DOI: 10.1016/j.irle.2020.105968.
• Blouin, Jennifer L. & Fich, Eliezer M. & Rice, Edward M. & Tran, Anh L., 2021, "Corporate tax cuts, merger activity, and shareholder wealth," Journal of Accounting and Economics, Elsevier, volume 71, issue 1, DOI: 10.1016/j.jacceco.2020.101315.
• Allee, Kristian D. & Do, Chuong & Sterin, Mikhail, 2021, "Product market competition, disclosure framing, and casting in earnings conference calls," Journal of Accounting and Economics, Elsevier, volume 72, issue 1, DOI: 10.1016/j.jacceco.2021.101405.
• Amel-Zadeh, Amir & Barth, Mary E., 2021, "Auditor reporting to bank regulators: Effective regulation or regulatory overreach?," Journal of Accounting and Economics, Elsevier, volume 72, issue 2, DOI: 10.1016/j.jacceco.2021.101450.
• Bloomfield, Matthew J., 2021, "Compensation disclosures and strategic commitment: Evidence from revenue-based pay," Journal of Financial Economics, Elsevier, volume 141, issue 2, pages 620-643, DOI: 10.1016/j.jfineco.2021.04.006.
• Bischof, Jannis & Laux, Christian & Leuz, Christian, 2021, "Accounting for financial stability: Bank disclosure and loss recognition in the financial crisis," Journal of Financial Economics, Elsevier, volume 141, issue 3, pages 1188-1217, DOI: 10.1016/j.jfineco.2021.05.016.
• Suk, Inho & Wang, Mengmeng, 2021, "Does target firm insider trading signal the target's synergy potential in mergers and acquisitions?," Journal of Financial Economics, Elsevier, volume 142, issue 3, pages 1155-1185, DOI: 10.1016/j.jfineco.2021.05.038.
• Chantziaras, Antonios & Koulikidou, Kleopatra & Leventis, Stergios, 2021, "The power of words in capital markets: SEC comment letters on foreign issuers and the impact of home country enforcement," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 42, issue C, DOI: 10.1016/j.intaccaudtax.2020.100359.
• Adhikari, Ajay & Bansal, Manish & Kumar, Ashish, 2021, "IFRS convergence and accounting quality: India a case study," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 45, issue C, DOI: 10.1016/j.intaccaudtax.2021.100430.
• Haider, Imran & Singh, Harjinder & Sultana, Nigar, 2021, "Managerial ability and accounting conservatism," Journal of Contemporary Accounting and Economics, Elsevier, volume 17, issue 1, DOI: 10.1016/j.jcae.2020.100242.
• Jutasompakorn, Pearpilai & Lim, Chu Yeong & Ranasinghe, Tharindra & Ow Yong, Kevin, 2021, "Impact of Basel III on the discretion and timeliness of Banks’ loan loss provisions," Journal of Contemporary Accounting and Economics, Elsevier, volume 17, issue 2, DOI: 10.1016/j.jcae.2021.100255.
• Deng, Lu & Liao, Mingqing & Luo, Rui & Sun, Jianfei & Xu, Chen, 2021, "Does corporate social responsibility reduce share price premium? Evidence from China's A- and H-shares," Pacific-Basin Finance Journal, Elsevier, volume 67, issue C, DOI: 10.1016/j.pacfin.2021.101569.
• Wang, Kun Tracy & Wu, Yue & Ho, Kin-Yip, 2021, "Internal control reporting and cost of bond financing: Evidence from China," International Review of Economics & Finance, Elsevier, volume 76, issue C, pages 1323-1346, DOI: 10.1016/j.iref.2019.11.016.
• Ding, Xin & Tan, Wenhao & Kang, Yixuan, 2021, "The spillover effect of regulatory penalties on management and analysts’ earnings forecasts: Empirical evidence based on directors networks in China," International Review of Economics & Finance, Elsevier, volume 76, issue C, pages 502-515, DOI: 10.1016/j.iref.2021.07.003.
• Cho, Meeok & Kim, Sehee & Kim, Yewon & Lee, Bryan Byung-Hee & Lee, Woo-Jong, 2021, "IFRS adoption and stock misvaluation: Implication to Korea discount," Research in International Business and Finance, Elsevier, volume 58, issue C, DOI: 10.1016/j.ribaf.2021.101494.
• Khairul Anuar Kamarudin & Wan Adibah Wan Ismail & Akmalia M. Ariff, 2021, "Auditor tenure, investor protection and accounting quality: international evidence," Accounting Research Journal, Emerald Group Publishing Limited, volume 35, issue 2, pages 238-260, August, DOI: 10.1108/ARJ-07-2020-0179.
• Emin Zeytinoğlu, 2021, "Financial and Performance Information Presentation in Annual Report: An Investıgatıon on the Municipalities in Turkey," Contemporary Studies in Economic and Financial Analysis, Emerald Group Publishing Limited, "Contemporary Issues in Public Sector Accounting and Auditing", DOI: 10.1108/S1569-375920200000105005.
• Esra Atabay, 2021, "Effectiveness of Financial Auditing in the Public Health Sector: Evaluation of Turkey," Contemporary Studies in Economic and Financial Analysis, Emerald Group Publishing Limited, "Contemporary Issues in Public Sector Accounting and Auditing", DOI: 10.1108/S1569-375920200000105006.
• Özen Akçakanat & Taner Duran, 2021, "Overpayment and Undue Payment Operations in Publıc Sector Accountıng and their Accounting Process," Contemporary Studies in Economic and Financial Analysis, Emerald Group Publishing Limited, "Contemporary Issues in Public Sector Accounting and Auditing", DOI: 10.1108/S1569-375920200000105010.
• Serap Sebahat Yanik & Seval Kardes Selimoglu & Gul Yesilcelebi, 2021, "Public Sector Accounting in Turkey: Past–Present–Future," Contemporary Studies in Economic and Financial Analysis, Emerald Group Publishing Limited, "Contemporary Issues in Public Sector Accounting and Auditing", DOI: 10.1108/S1569-375920200000105012.
• Jianhua Zhang & Mohammad Shahidul Islam, 2021, "The role of market power in driving innovation and productivity: a firm-level study of emerging ASEAN," International Journal of Emerging Markets, Emerald Group Publishing Limited, volume 17, issue 8, pages 1865-1888, February, DOI: 10.1108/IJOEM-11-2019-0929.
• Hidayah Asfaro Saragih & Dyah Setyaningrum, 2021, "Can Re-election Strengthen the Relationship Between Local Government Spending and Financial Performance?," International Symposia in Economic Theory and Econometrics, Emerald Group Publishing Limited, "Recent Developments in Asian Economics International Symposia in Economic Theory and Econometrics", DOI: 10.1108/S1571-038620210000028005.
• Philipp Ottenstein & Saskia Erben & Sébastien Jost & Carl William Weuster & Henning Zülch, 2021, "From voluntarism to regulation: effects of Directive 2014/95/EU on sustainability reporting in the EU," Journal of Applied Accounting Research, Emerald Group Publishing Limited, volume 23, issue 1, pages 55-98, July, DOI: 10.1108/JAAR-03-2021-0075.
• Thao Phuong Tran & Anh-Tuan Le, 2021, "Which formula for corporate risk-taking around the world? Exploring happiness as the “black box”," Journal of Asian Business and Economic Studies, Emerald Group Publishing Limited, volume 29, issue 4, pages 242-262, October, DOI: 10.1108/JABES-01-2021-0009.
• Malik Muneer Abu Afifa & Isam Saleh, 2021, "Management accounting systems effectiveness, perceived environmental uncertainty and enterprise risk management: evidence from Jordan," Journal of Accounting & Organizational Change, Emerald Group Publishing Limited, volume 17, issue 5, pages 704-727, June, DOI: 10.1108/JAOC-10-2020-0165.
• Dror Parnes, 2021, "A spline hazard model for current expected credit losses," Journal of Financial Economic Policy, Emerald Group Publishing Limited, volume 14, issue 3, pages 283-316, July, DOI: 10.1108/JFEP-08-2020-0175.
• Nischala P. Reddy & Ben Le & Donna L. Paul, 2021, "Impact of Sarbanes Oxley Act on initial public offerings: new evidence from reverse leveraged buyouts," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, volume 21, issue 3, pages 575-591, December, DOI: 10.1108/JFRA-08-2021-0237.
• Muttanachai Suttipun & Thanyaorn Yordudom, 2021, "Impact of environmental, social and governance disclosures on market reaction: an evidence of Top50 companies listed from Thailand," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, volume 20, issue 3/4, pages 753-767, June, DOI: 10.1108/JFRA-12-2020-0377.
• Muhammad Fahad Anwar & Qamar Uz Zaman & Rana Umair Ashraf & Syed Iftikhar Ul Hassan & Khurram Abbas, 2021, "Overview of money laundering laws after 2020 amendments in Pakistan," Journal of Money Laundering Control, Emerald Group Publishing Limited, volume 25, issue 1, pages 195-205, June, DOI: 10.1108/JMLC-02-2021-0012.
• Mariem Mejri & Hakim Ben Othman & Basiem Al-Shattarat & Kais Baatour, 2021, "Effect of cultural tightness-looseness on money laundering: a cross-country study," Journal of Money Laundering Control, Emerald Group Publishing Limited, volume 25, issue 2, pages 414-426, June, DOI: 10.1108/JMLC-03-2021-0025.
• Nino Martin Paulus & Marina Koelbl & Wolfgang Schaefers, 2021, "Can textual analysis solve the underpricing puzzle? A US REIT study," Journal of Property Investment & Finance, Emerald Group Publishing Limited, volume 40, issue 6, pages 548-570, November, DOI: 10.1108/JPIF-06-2021-0052.
• Mao-Feng Kao & Min-Jeng Shiue & Chien-Hao Tseng, 2021, "Voluntary audit committees, auditor selection and audit quality: evidence from Taiwan," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 36, issue 4, pages 616-642, June, DOI: 10.1108/MAJ-04-2020-2632.
• Matthew J. Behrend & Marshall K. Pitman, 2021, "The effect of cash versus equity compensation on audit committee decision-making - evidence from the 2007 Deloitte censure," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 37, issue 1, pages 1-16, December, DOI: 10.1108/MAJ-08-2019-2383.
• Lan Anh Nguyen & Michael Kend, 2021, "The perceived impact of the KAM reforms on audit reports, audit quality and auditor work practices: stakeholders’ perspectives," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 36, issue 3, pages 437-462, May, DOI: 10.1108/MAJ-10-2019-2445.
• Masoud Azizkhani & Sarowar Hossain & Alicia Jiang & Wenjing Yap, 2021, "Mandatory partner rotation, audit timeliness and audit pricing," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 36, issue 1, pages 105-131, February, DOI: 10.1108/MAJ-12-2019-2506.
• Eugenia Yujin Lee & Wonsuk Ha, 2021, "Auditors’ response to corporate fraud: evidence from audit fees and auditor turnover," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 36, issue 3, pages 405-436, July, DOI: 10.1108/MAJ-12-2019-2515.
• Zeshan Ghafoor & Irfan Ahmed & Arshad Hassan, 2021, "Audit committee characteristics, enterprise risk management and stock price synchronicity," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 37, issue 1, pages 69-101, November, DOI: 10.1108/MAJ-12-2020-2942.
• Sandro Brunelli & Camilla Falivena & Chiara Carlino & Francesco Venuti, 2021, "Accountability for climate change: a research synthesis through the lenses of the integrated thinking approach," Meditari Accountancy Research, Emerald Group Publishing Limited, volume 29, issue 4, pages 1005-1038, February, DOI: 10.1108/MEDAR-01-2020-0682.
• Loai Ali Zeenalabden Ali Alsaid, 2021, "Smart city dynamics and multi-level management accounting: unfolding a case of sustainable enterprise resource planning," Sustainability Accounting, Management and Policy Journal, Emerald Group Publishing Limited, volume 13, issue 1, pages 30-54, May, DOI: 10.1108/SAMPJ-08-2020-0283.
• Bambang Sutopo & Arum Kusumaningdyah Adiati & Purnama Siddi, 2021, "Is The Higher Debt Level Profitable for State-Owned Enterprises?," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), volume 0, issue 1, pages 243-256.
• Aggelia Xanthopoulou & Andreas Delegos & Petros Kalantonis & Panagiotis Arsenos, 2021, "Exploring the Effect of Corporate Governance on the Audit Effort: The Case of Greek Port Authorities," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), volume 0, issue 4, pages 111-129.
• Roman Batko, 2021, "Audit of Cultural Institutions – Approach and Methodology," European Research Studies Journal, European Research Studies Journal, volume 0, issue 1, pages 304-315.
• Roman Batko, 2021, "Evaluation of Audit Criteria for Cultural Institutions: A Research Report," European Research Studies Journal, European Research Studies Journal, volume 0, issue 1, pages 478-493.
• Justyna Godawska & Małgorzata Kutera, 2021, "Changes in the Concentration of the Audit Services Market in the Context of Mandatory Auditor Rotation in Poland and the United Kingdom," European Research Studies Journal, European Research Studies Journal, volume 0, issue 3 - Part , pages 372-385.
• Chiara Crovini & Giovanni Ossola, 2021, "Is risk reporting a possible link between financial and management accounting in private firms?," FINANCIAL REPORTING, FrancoAngeli Editore, volume 2021, issue 1, pages 29-60.
• Rebecca Miccini, 2021, "Non-financial disclosure and women on board: Is a mandatory approach on gender quotas effective to increase communication quality?," FINANCIAL REPORTING, FrancoAngeli Editore, volume 2021, issue 2, pages 45-79.
• Natalia S. Matveeva, 2021, "Legislative Regulation Financial Statement Preparation by Micro Entities: International Experience," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 5, pages 125-138, October, DOI: 10.31107/2075-1990-2021-5-125-138.
• Gabriella Szekeres (Vancza) & Alina Căldăraru, 2021, "The influence of financing on results in the pre-university education system," Journal of Financial Studies, Institute of Financial Studies, volume 10, issue 6, pages 136-151, May.
• Raluca Andreea Stoica & Alina Gabriela Mareș, 2021, "Differences and benefits in using a financial consolidation software: CLOUD, LOCAL, SAAS OR PAAS," Journal of Financial Studies, Institute of Financial Studies, volume 11, issue 6, pages 131-140, December.
• Jonathan Oxley, 2021, "Does Additional Mandatory Reporting Alter Charity or Donor Behavior?---Examining the 2006 Pension Protection Act," Working Papers, Department of Economics, Florida State University, number wp2021_01_02, Jan.
• Jérémie Bertrand & Hélène de Brebisson & Aurore Burietz, 2021, "Why choosing IFRS? Benefits of voluntary adoption by European private companies," Post-Print, HAL, number hal-03132826, Mar, DOI: 10.1016/j.irle.2020.105968.
• Dona Karlina & Isni Andriana & Didik Susetyo, 2021, "The Effect of Attitude, Subjective Norms, and Perceived Behavioral Control on Whistleblowing Intentions with Religiosity As Moderator," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 130-135, June, DOI: 10.33146/2307-9878-2021-2(92)-130-1.
• Susanne Leitner-Hanetseder & Josef Arminger & Christa Hangl, 2021, "Impact Of Software Expenses On Financial Statements And Capital Ratios In The Financial Sector Empirical: Evidence From Germany And Austria," Accounting & Taxation, The Institute for Business and Finance Research, volume 13, issue 1, pages 97-108.
• Rosa Hilda Hernandez Sandoval & Gabriel Mancilla Aguilera & Laura Leticia Gaona Tamez & Irma Evangelina Oliva Garza & Mylene Isabel Rojas Flores, 2021, "Essential Working Papers To Prepare The Annual Tax Declaration In Mexico Papeles De Trabajo, Indispensable Para Elaborar La Declaracion Anual, Regimen General De Ley En Mexico," Revista Internacional Administracion & Finanzas, The Institute for Business and Finance Research, volume 14, issue 1, pages 53-64.
• Joseph F. Brazel & Lorenzo Lucianetti & Tammie J. Schaefer, 2021, "Reporting Concerns About Earnings Quality: An Examination of Corporate Managers," Journal of Business Ethics, Springer, volume 171, issue 3, pages 435-457, July, DOI: 10.1007/s10551-020-04436-1.
• Esther Pittroff, 2021, "The legitimacy of global accounting rules: a note on the challenges from path-dependence theory," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), volume 25, issue 2, pages 379-396, June, DOI: 10.1007/s10997-020-09546-6.
• 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, volume 56, issue 2, pages 479-504, February, DOI: 10.1007/s11156-020-00900-1.
• 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, volume 56, issue 3, pages 891-915, April, DOI: 10.1007/s11156-020-00912-x.
• Hidaya Lawati & Khaled Hussainey & Roza Sagitova, 2021, "Disclosure quality vis-à-vis disclosure quantity: Does audit committee matter in Omani financial institutions?," Review of Quantitative Finance and Accounting, Springer, volume 57, issue 2, pages 557-594, August, DOI: 10.1007/s11156-020-00955-0.
• Wolfram F. Richter, 2021, "The Taxation of Digital Services as a Rent-Extracting Policy," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 77, issue 3, pages 225-246, DOI: 10.1628/fa-2021-0012.
• Áron Drabancz & Gabriella Grosz & Alexandr Palicz & Balázs Varga, 2021, "Experiences with the Introduction of a Payment Moratorium in Hungary," Financial and Economic Review, Magyar Nemzeti Bank (Central Bank of Hungary), volume 20, issue 1, pages 5-42.