Research classified by Journal of Economic Literature (JEL) codes

---

Top JEL
/ M: Business Administration and Business Economics; Marketing; Accounting; Personnel Economics
/ / M4: Accounting
/ / / M48: Government Policy and Regulation

2021

• 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.
• Gabor Szigel, 2021, "Procyclical Effects of IFRS 9 - Illustrated by a Simulation on the Hungarian Banking System," Financial and Economic Review, Magyar Nemzeti Bank (Central Bank of Hungary), volume 20, issue 2, pages 60-90.
• Thomas Breuer & Martin Summer & Branko Urošević, 2021, "Bank Solvency Stress Tests with Fire Sales (Thomas Breuer, Martin Summer, Branko Urošević)," Working Papers, Oesterreichische Nationalbank (Austrian Central Bank), number 235, Jul.
• Saleh JAWARNEH, 2021, "The Difference Between Ifrs And Us Gaap In Financial Statement Presentation," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 30, issue 2, pages 309-317, December.
• Cristina Elena Georgescu, 2021, "Considerations About the Application of Accrual Accounting on the Public Sector in Romania," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 750-756, August.
• Solomia Andres, 2021, "Managerial Challenges and the Impact of the Pandemic at the Level of a Corporate Governance Enterprise," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 562-569, December.
• Ionel Bostan & Cristina Mihaela Lazar, 2021, "The Internal Managerial Control Applicable to Public Entities: Regulation, Achievements, Perspectives," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 599-607, December.
• Alina Caldararu (Iliescu) & Gabriella Szekeres (Vancza) & Mihai Paunica, 2021, "The Romanian Education Budget: Financing Pre-University Education (2001–2020)," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 962-969, December.
• Salehi, Mahdi & Mokhtarzadeh, Mahdi & Adibian, Mohammad Sadegh, 2021, "The Effect of Audit Committee Characteristics and Auditor Changes on Financial Restatement in Iran. || El efecto de las características del comité de auditoría y los cambios de auditor en el restablecimiento financiero en Irán," Revista de Métodos Cuantitativos para la Economía y la Empresa = Journal of Quantitative Methods for Economics and Business Administration, Universidad Pablo de Olavide, Department of Quantitative Methods for Economics and Business Administration, volume 31, issue 1, pages 397-416, June, DOI: https://doi.org/10.46661/revmetodos.
• Ghazi Zouari & Kawther Dhifi, 2021, "The impact of board characteristics on integrated reporting: case of European companies," International Journal of Disclosure and Governance, Palgrave Macmillan, volume 18, issue 1, pages 83-94, March, DOI: 10.1057/s41310-021-00105-5.
• Zixin Zhang & Teck Lee Yap & Jiyoung Park, 2021, "Does voluntary CSR disclosure and CSR performance influence earnings management? Empirical evidence from China," International Journal of Disclosure and Governance, Palgrave Macmillan, volume 18, issue 2, pages 161-178, June, DOI: 10.1057/s41310-021-00104-6.
• Muttanachai Suttipun, 2021, "The influence of board composition on environmental, social and governance (ESG) disclosure of Thai listed companies," International Journal of Disclosure and Governance, Palgrave Macmillan, volume 18, issue 4, pages 391-402, December, DOI: 10.1057/s41310-021-00120-6.
• Ioan Ovidiu SPĂTĂCEAN & Tatiana DĂNESCU & Maria-Alexandra POPA, 2021, "Quality Assessment for Corporate Governance Compliance: the Case of BSE-MTF Listed Entities," Acta Marisiensis. Series Oeconomica, "George Emil Palade" University of Medicine, Pharmacy, Sciences and Technology of Târgu-Mureș, România - Faculty of Economics and Law, volume 2, pages 11-18, December.
• Ozili, Peterson K, 2021, "Financial reporting under economic policy uncertainty," MPRA Paper, University Library of Munich, Germany, number 105089.
• Ozili, Peterson K, 2021, "Accounting and financial reporting during a pandemic," MPRA Paper, University Library of Munich, Germany, number 105183.
• Ozili, Peterson Kitakogelu, 2021, "Bank earnings management using loan loss provisions: comparing the UK, France, South Africa and Egypt," MPRA Paper, University Library of Munich, Germany, number 108506.
• Ozili, Peterson Kitakogelu, 2021, "Big 4 auditors, bank earnings management and financial crisis in Africa," MPRA Paper, University Library of Munich, Germany, number 108608.
• Kakkar, Shrey, 2021, "Can Environmental, Social and Governance be successfully incorporated into reporting standards? Evaluating ESG (Environmental concerns) in the Oil and Gas indus," MPRA Paper, University Library of Munich, Germany, number 110190, Sep.
• Stefanova, Marina & Petrova, Vesela & Atanasov, Atanas & Nikolov, Emil & Nikol, Olya & Kambourova, Bilyana, 2021, "Инициатива За Корпоративна Прозрачност. Аналитичен Доклад България 2021
  [Corporate Transpаrеncy. Analytical report Bulgaria 2021]," MPRA Paper, University Library of Munich, Germany, number 112363.
• Yong Kim & Jaehan Cho & Danbee Song, 2021, "An industrial policy approach to expanded private sector ESG and its implications," i-KIET Issues and Analysis, Korea Institute for Industrial Economics and Trade, number 21/18, Nov.
• Coline Ruwet, 2021, "Par-delà les temps qui courent : comment la pandémie de covid-19 nous invite à refonder notre rapport au temps
  [When time is of the essence: rethinking our relationship to time with the covid-19 pandemic]," Revue de la Régulation - Capitalisme, institutions, pouvoirs, Association Recherche et Régulation, volume 29, DOI: 10.4000/regulation.17646.
• Solène Morvant-Roux & Jean-Michel Servet & André Tiran, 2021, "« Quoiqu’il en coûte ? » Un monde hyperfinanciarisé peut-il sortir du Grand Confinement sans retourner à un à-venir néolibéral ?
  [« Whatever it costs ? » Can an hyper-financialized world emerge from the great lockdown without returning to a neolib," Revue de la Régulation - Capitalisme, institutions, pouvoirs, Association Recherche et Régulation, volume 29, DOI: 10.4000/regulation.18679.
• Mohamed Oubenal & Abdellatif Zeroual, 2021, "État actionnaire et capitalisme de connivence au Maroc : le cas de la Caisse de dépôt et de gestion (CDG)
  [The state as shareholder and crony capitalism in Morocco: the case of the Caisse de dépôt et de gestion (CDG)]," Revue de la Régulation - Capitalisme, institutions, pouvoirs, Association Recherche et Régulation, volume 30, DOI: 10.4000/regulation.19090.
• Isabelle Chambost & Béatrice Touchelay, 2021, "Quand l’État devient banquier. Ruptures et continuités dans le contrôle exercé, à la Libération, par ce nouvel actionnaire
  [When the state becomes a banker: Breaks and continuities in the control exercised by this new shareholder at the Libération," Revue de la Régulation - Capitalisme, institutions, pouvoirs, Association Recherche et Régulation, volume 30, DOI: 10.4000/regulation.19539.
• Yuyun Huang & Yuan George Shan & Joey W Yang, 2021, "Information processing costs and stock price informativeness: Evidence from the XBRL mandate," Australian Journal of Management, Australian School of Business, volume 46, issue 1, pages 110-131, February, DOI: 10.1177/0312896220907672.
• Ana Isabel Lopes & Isabel Costa Lourenço & Mark T Soliman & Manuel Castelo Branco, 2021, "Is the relation between non-controlling interests and parent companies misleading?," Australian Journal of Management, Australian School of Business, volume 46, issue 1, pages 24-50, February, DOI: 10.1177/0312896219896388.
• Bobae Choi & Le Luo & Pramila Shrestha, 2021, "The value relevance of carbon emissions information from Australian-listed companies," Australian Journal of Management, Australian School of Business, volume 46, issue 1, pages 3-23, February, DOI: 10.1177/0312896220918642.
• Yuan George Shan & Indrit Troshani & Janice Loftus, 2021, "Managerial ownership, audit committees and non-audit services," Australian Journal of Management, Australian School of Business, volume 46, issue 3, pages 409-436, August, DOI: 10.1177/0312896220945763.
• Kirti Aggarwal, 2021, "Relationship between Company Characteristics and HR Disclosure Level: Evidences from Indian Public Sector Companies," Management and Labour Studies, XLRI Jamshedpur, School of Business Management & Human Resources, volume 46, issue 4, pages 399-421, November, DOI: 10.1177/0258042X211011324.
• Mumtaheena Anwar & Sohanur Rahman & Md. Nurul Kabir, 2021, "Does national carbon pricing policy affect voluntary environmental disclosures? A global evidence," Environmental Economics and Policy Studies, Springer;Society for Environmental Economics and Policy Studies - SEEPS, volume 23, issue 2, pages 211-244, April, DOI: 10.1007/s10018-020-00287-2.
• José Américo Pereira Antunes, 2021, "To supervise or to self-supervise: a machine learning based comparison on credit supervision," Financial Innovation, Springer;Southwestern University of Finance and Economics, volume 7, issue 1, pages 1-21, December, DOI: 10.1186/s40854-021-00242-4.
• Johannes Thesing & Patrick Velte, 2021, "Do fair value measurements affect accounting-based earnings quality? A literature review with a focus on corporate governance as moderator," Journal of Business Economics, Springer, volume 91, issue 7, pages 965-1004, September, DOI: 10.1007/s11573-020-01025-6.
• Jennifer Kunz & Mathias Heitz, 2021, "Banks’ risk culture and management control systems: A systematic literature review," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, volume 32, issue 4, pages 439-493, December, DOI: 10.1007/s00187-021-00325-4.
• Markus Widmann & Florian Follert & Matthias Wolz, 2021, "What is it going to cost? Empirical evidence from a systematic literature review of audit fee determinants," Management Review Quarterly, Springer, volume 71, issue 2, pages 455-489, April, DOI: 10.1007/s11301-020-00190-w.
• Jeremy Bertomeu & Igor Vaysman & Wenjie Xue, 2021, "Voluntary versus mandatory disclosure," Review of Accounting Studies, Springer, volume 26, issue 2, pages 658-692, June, DOI: 10.1007/s11142-020-09579-0.
• Hans B. Christensen & Luzi Hail & Christian Leuz, 2021, "Mandatory CSR and sustainability reporting: economic analysis and literature review," Review of Accounting Studies, Springer, volume 26, issue 3, pages 1176-1248, September, DOI: 10.1007/s11142-021-09609-5.
• Benedikt Downar & Jürgen Ernstberger & Stefan Reichelstein & Sebastian Schwenen & Aleksandar Zaklan, 2021, "The impact of carbon disclosure mandates on emissions and financial operating performance," Review of Accounting Studies, Springer, volume 26, issue 3, pages 1137-1175, September, DOI: 10.1007/s11142-021-09611-x.
• Margaret H. Christ & Scott A. Emett & Scott L. Summers & David A. Wood, 2021, "Prepare for takeoff: improving asset measurement and audit quality with drone-enabled inventory audit procedures," Review of Accounting Studies, Springer, volume 26, issue 4, pages 1323-1343, December, DOI: 10.1007/s11142-020-09574-5.
• Nicholas Belesis & John Sorros & Alkiviadis Karagiorgos & Paraskevas Kousounadis, 2021, "Cumulative effect of IFRS 15 and IFRS 16 on maritime company financial statements: a hypothetical case," SN Business & Economics, Springer, volume 1, issue 3, pages 1-20, March, DOI: 10.1007/s43546-021-00043-y.
• Hanna Czaja-Cieszyńska & Dominika Kordela & Beata Zyznarska-Dworczak, 2021, "How to make corporate social disclosures comparable?," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 9, issue 2, pages 268-288, December, DOI: 10.9770/jesi.2021.9.2(18).
• Asif M. Huq & Sven-Olov Daunfeldt & Fredrik Hartwig & Niklas Rudholm, 2021, "Free to Choose: Do Voluntary Audit Reforms Increase Employment Growth?," International Journal of the Economics of Business, Taylor & Francis Journals, volume 28, issue 1, pages 163-178, January, DOI: 10.1080/13571516.2020.1802963.
• Anne M. Garvey & Manuel Ventura-Marco & Carlos Vidal-Meliá, 2021, "Does the pension system’s income statement really matter? A proposal for an NDC scheme with disability and minimum pension benefits," Economic Research-Ekonomska Istraživanja, Taylor & Francis Journals, volume 34, issue 1, pages 292-310, January, DOI: 10.1080/1331677X.2020.1782246.
• Bozhidar Chaparov & Tsvetomir Manolov, 2021, "Local Fee For Disposal Of Household Waste - Is The Business In Bulgaria Punished?," INTERNATIONAL SCIENTIFIC AND PRACTICAL CONFERENCE "CONSTRUCTION ENTREPRENEURSHIP AND REAL PROPERTY", University of Economics - Varna, issue 1, pages 70-74.
• Morawska Izabela, 2021, "The impact of the IFRS 15 implementation on the revenue-based earnings management in Poland," Journal of Economics and Management, Sciendo, volume 43, issue 1, pages 387-403, May, DOI: 10.22367/jem.2021.43.18.
• Senyshyn Oksana & Kundytskyj Oleksandr & Zamroz Marianna & Kutsyk Petro & Vasyunyk Taras, 2021, "State Regulation of Fixed Capital Reproduction in Ukraine Using Taxonomic Analysis Methodology," Management Theory and Studies for Rural Business and Infrastructure Development, Sciendo, volume 43, issue 1, pages 38-51, March, DOI: 10.15544/mts.2021.04.
• Salami Abdulai Agbaje & Uthman Ahmad Bukola & Sanni Mubaraq, 2021, "Bank-Specific Variables and Banks’ Financial Soundness: Empirical Evidence from Nigeria," Zagreb International Review of Economics and Business, Sciendo, volume 24, issue 1, pages 37-66, DOI: 10.2478/zireb-2021-0003.
• Ortmann, Regina & Simons, Dirk & Voeller, Dennis, 2021, "Real effects of an international tax reform for MNEs," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 265.
• Eberhartinger, Eva & Safaei, Reyhaneh & Sureth, Caren & Wu, Yuchen, 2021, "Are risk-based tax audit stretegies rewarded? An analysis of corporate tax avoidance," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 267.
• Breuer, Matthias & Leuz, Christian & Vanhaverbeke, Steven, 2021, "Reporting regulation and corporate innovation," CFS Working Paper Series, Center for Financial Studies (CFS), number 675.
• Downar, Benedict & Ernstberger, Jürgen & Reichelstein, Stefan & Schwenen, Sebastian & Zaklan, Aleksandar, 2021, "The impact of carbon disclosure mandates on emissions and financial operating performance," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, volume 26, issue 3, pages 1137-1175, DOI: 10.1007/s11142-021-09611-x.
• Bilicka, Katarzyna & Casi, Elisa & Seregni, Carol & Stage, Barbara M. B., 2024, "Tax strategy disclosure: A greenwashing mandate?," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 21-047, revised 2024.
• Comello, Stephen & Reichelstein, Julia & Reichelstein, Stefan, 2021, "Corporate carbon reduction pledges: An effective tool to mitigate climate change?," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 21-052.

2020

• Liudmila LAPIȚKAIA & Alexandru LEAHOVCENCO, 2020, "Features of intellectual property reflection in accounting and in financial statements," Eastern European Journal for Regional Studies (EEJRS), Center for Studies in European Integration (CSEI), Academy of Economic Studies of Moldova (ASEM), volume 6, issue 1, pages 102-112, June.
• Matthew Olubayo Omotoso & Daniel Petrus Schutte & Heinz Eckart Klingelhöfer, 2020, "The Impact of the Adoption of International Financial Reporting Standards on Foreign Direct Investment in Africa," The African Finance Journal, Africagrowth Institute, volume 22, issue 1, pages 21-49.
• Roberta Muramatsu & Paulo Rogério Scarano & Gabriel Victor Lisboa de Almeida, 2020, "The (Un)Seen In The Contributions To Political Funding: Lessons From The 2014 Brazilian Presidential Campaign Finance, Corruption Scandals And New Directions In The Electoral Rules Of The Game," Revista de Economia Mackenzie (REM), Mackenzie Presbyterian University, Social and Applied Sciences Center, volume 17, issue 2, pages 169-202, July-Dece, DOI: 105935/1808-2785/rem.v17n2p.169-202.
• Lucian-Dorel ILINCUȚĂ, 2020, "Considerations Regarding the Accounting Treatment Applied to Investment Properties (I)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 1, issue 2, pages 30-39, February, DOI: 10.37945/cbr.2020.02.04.
• Lucian-Dorel ILINCUȚĂ, 2020, "Considerations Regarding the Accounting Treatment Applied to Investment Properties (II)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 1, issue 3, pages 12-23, March, DOI: 10.37945/cbr.2020.03.02.
• R K Tailor & Ashoka M L & Parameshwara & Abhishek N, 2020, "Suitability of accounting education to current market," Indian Journal of Commerce and Management Studies, Educational Research Multimedia & Publications,India, volume 11, issue 2, pages 14-23, May, DOI: 10.18843/ijcms/v11i2/02.
• Md. Zakir Hosen & Md. Takibur Rahman & Md. Mamun ur Rashid, 2020, "Perceived Use of Accounting Information and Practices of Accounting in Micro Enterprises of Developing Countries," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 19, issue 4, pages 682-706, December.
• Florentin-Emil TANASA & Florian Marcel NUTA, 2020, "Risk Analysis in Financial Audit using the Trust Function Method," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 18, issue 159, pages 542-542.
• Sergiy Bardash & Tatiana Osadcha, 2020, "Current Status Of State Financial Control Of Ukraine And Ways Of Its Improvement," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", volume 6, issue 2, DOI: 10.30525/2256-0742/2020-6-2-17-24.
• Marcelo Ortiz, 2020, "Financial Disclosure Environment and the Cash Policy of Private Firms," Working Papers, Barcelona School of Economics, number 1148, Jan.
• Saibal KAR & Biswajit MANDAL & Sugata MARJIT & Vivekananda MUKHERJEE, 2020, "Seeking Rent In The Informal Sector," Annals of Public and Cooperative Economics, Wiley Blackwell, volume 91, issue 1, pages 151-164, March, DOI: 10.1111/apce.12253.
• CIOLOMIC Ioana-Andreea, BELEIU Ioana Natalia, 2020, "Exploring The Idiosyncrasies Of State-Owned Enterprises In The Whole Of Government Picture," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, volume 72, issue 1, pages 46-56, April.
• COȘOFREÈš Bogdan-Dumitru, MÂRÈš Roxana-Aurelia, MANEA Mihaela, 2020, "An Overview Of The Non-Financial Reporting Practices Of The Romanian Public-Interest Entities Listed On Bucharest Stock Exchange," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, volume 72, issue 1, pages 57-64, April.
• Harper Ho Virginia, 2020, "Non-Financial Reporting & Corporate Governance: Explaining American Divergence & Its Implications for Disclosure Reform," Accounting, Economics, and Law: A Convivium, De Gruyter, volume 10, issue 2, pages 1-29, July, DOI: 10.1515/ael-2018-0043.
• Ion CUCUI & Silviu Constantin NASTASIA, 2020, "Creative Accounting Impact On The Economic Entity'S Patrimonial And Financial Situation. Case Study," Contemporary Economy Journal, Constantin Brancoveanu University, volume 5, issue 2, pages 142-155.
• Adrian Pop & Oana Toader, 2020, "Mesures des risques et arbitrages réglementaires dans l'odyssée bâloise," Revue d'économie financière, Association d'économie financière, volume 0, issue 1, pages 201-218.
• Ljungqvist, Alexander & Chang, Yen-Cheng & Tseng, Kevin, 2020, "Do corporate disclosures constrain strategic analyst behavior?," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 14678, Apr.
• Силвия Костова & Пресиян Василев & Ивана Димова, 2020, "Характеристика На Измамата И Особености На Извършителя На Измами," Scientific Research Almanac, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, volume 28, issue 1 Year 20, pages 126-156.
• Daniela Georgieva, 2020, "R&D Disclosures as Part of the Financial Statements of Bulgarian Innovative Companies," Business Management, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 3 Year 20, pages 5-17.
• Даниела Георгиева, 2020, "Научноизследователската И Развойна Дейност Като Част От Оповестяванията Към Финансовите Отчети На Български Иновативни Предприятия," Business Management, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 3 Year 20, pages 5-19.
• Benedikt Downar & Jürgen Ernstberger & Stefan Reichelstein & Sebastian Schwenen & Aleksandar Zaklan, 2020, "The Impact of Carbon Disclosure Mandates on Emissions and Financial Operating Performance," Discussion Papers of DIW Berlin, DIW Berlin, German Institute for Economic Research, number 1875.
• Bourveau, Thomas & Capkun, Vedran & Wang, Yin, 2020, "Consequences of Disclosing Clinical Trial Results: Evidence from the Food and Drug Administration Amendments Act," HEC Research Papers Series, HEC Paris, number 1365, Aug, DOI: 10.2139/ssrn.3533305.
• Hope, Ole-Kristian Hope & Li, Yi & Liu, Qiliang & Wu, Han, 2020, "Newspaper Censorship in China: Evidence from Tunneling Scandals," HEC Research Papers Series, HEC Paris, number 1389, Sep.
• P. R. Weerathunga & Chen Xiaofang & T. K. G. Sameera, 2020, "Heterogeneity in Earning Management of Listed Companies Following International Financial Reporting Standards Convergence: A Developing Country Experiences," International Journal of Economics and Financial Issues, Econjournals, volume 10, issue 1, pages 101-108.
• Hasinat Raquiba & Zuaini Ishak, 2020, "Sustainability Reporting Practices in the Energy Sector of Bangladesh," International Journal of Energy Economics and Policy, Econjournals, volume 10, issue 1, pages 508-516.
• Rudi Rusli & Yuswar Zainul Basri & Willy Arafah, 2020, "Role of CEO Leadership towards the Performance of Indonesian SOEs," International Review of Management and Marketing, Econjournals, volume 10, issue 2, pages 96-106.
• Chen, Hanwen & Yang, Daoguang & Zhang, Joseph H. & Zhou, Haiyan, 2020, "Internal controls, risk management, and cash holdings," Journal of Corporate Finance, Elsevier, volume 64, issue C, DOI: 10.1016/j.jcorpfin.2020.101695.
• Chen, Ching-Lung & Chen, Chung-Yu & Weng, Pei-Yu, 2020, "Do related party transactions always deteriorate earnings informativeness?," The North American Journal of Economics and Finance, Elsevier, volume 54, issue C, DOI: 10.1016/j.najef.2020.101270.
• Bassyouny, Hesham & Abdelfattah, Tarek & Tao, Lei, 2020, "Beyond narrative disclosure tone: The upper echelons theory perspective," International Review of Financial Analysis, Elsevier, volume 70, issue C, DOI: 10.1016/j.irfa.2020.101499.
• Elamer, Ahmed A. & Ntim, Collins G. & Abdou, Hussein A. & Pyke, Chris, 2020, "Sharia supervisory boards, governance structures and operational risk disclosures: Evidence from Islamic banks in MENA countries," Global Finance Journal, Elsevier, volume 46, issue C, DOI: 10.1016/j.gfj.2019.100488.
• Iwasaki, Masaki, 2020, "A model of corporate self-policing and self-reporting," International Review of Law and Economics, Elsevier, volume 63, issue C, DOI: 10.1016/j.irle.2020.105910.
• Bushee, Brian & Cedergren, Matthew & Michels, Jeremy, 2020, "Does the media help or hurt retail investors during the IPO quiet period?," Journal of Accounting and Economics, Elsevier, volume 69, issue 1, DOI: 10.1016/j.jacceco.2019.101261.
• Silvers, Roger, 2020, "Cross-border cooperation between securities regulators," Journal of Accounting and Economics, Elsevier, volume 69, issue 2, DOI: 10.1016/j.jacceco.2020.101301.
• Mehta, Mihir N. & Zhao, Wanli, 2020, "Politician Careers and SEC enforcement against financial misconduct," Journal of Accounting and Economics, Elsevier, volume 69, issue 2, DOI: 10.1016/j.jacceco.2020.101302.
• Blankespoor, Elizabeth & deHaan, Ed & Marinovic, Iván, 2020, "Disclosure processing costs, investors’ information choice, and equity market outcomes: A review," Journal of Accounting and Economics, Elsevier, volume 70, issue 2, DOI: 10.1016/j.jacceco.2020.101344.
• Basu, Sudipta & Vitanza, Justin & Wang, Wei, 2020, "Asymmetric loan loss provision models," Journal of Accounting and Economics, Elsevier, volume 70, issue 2, DOI: 10.1016/j.jacceco.2020.101359.
• Abudy, Menachem (Meni) & Amiram, Dan & Rozenbaum, Oded & Shust, Efrat, 2020, "Do executive compensation contracts maximize firm value? Indications from a quasi-natural experiment," Journal of Banking & Finance, Elsevier, volume 114, issue C, DOI: 10.1016/j.jbankfin.2020.105787.
• Breuer, Thomas & Summer, Martin, 2020, "Systematic stress tests on public data," Journal of Banking & Finance, Elsevier, volume 118, issue C, DOI: 10.1016/j.jbankfin.2020.105886.
• Kusano, Masaki, 2020, "Does recognition versus disclosure affect risk relevance? Evidence from finance leases in Japan," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 38, issue C, DOI: 10.1016/j.intaccaudtax.2020.100303.
• El-Helaly, Moataz & Ntim, Collins G. & Al-Gazzar, Manar, 2020, "Diffusion theory, national corruption and IFRS adoption around the world," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 38, issue C, DOI: 10.1016/j.intaccaudtax.2020.100305.
• Schulte Sasse, Katharina & Watrin, Christoph & Weiß, Falko, 2020, "The alignment between reported profits and real activity in times of the BEPS Action Plan," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 40, issue C, DOI: 10.1016/j.intaccaudtax.2020.100330.
• Visani, Franco & Di Lascio, F. Marta L. & Gardini, Silvia, 2020, "The impact of institutional and cultural factors on the use of non-GAAP financial measures. International evidence from the oil and gas industry," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 40, issue C, DOI: 10.1016/j.intaccaudtax.2020.100334.
• Golubeva, Olga, 2020, "Maximising international returns: Impact of IFRS on foreign direct investments," Journal of Contemporary Accounting and Economics, Elsevier, volume 16, issue 2, DOI: 10.1016/j.jcae.2020.100200.
• Moy, Melissa & Heaney, Richard & Tarca, Ann & van Zyl, Warrick, 2020, "Conditional accounting conservatism: Exploring the impact of changes in institutional frameworks in four countries," Journal of Contemporary Accounting and Economics, Elsevier, volume 16, issue 3, DOI: 10.1016/j.jcae.2020.100214.
• Wu, Wuqing & Peng, Fei & Shan, Yuan George & Jie, Xiaoxiao, 2020, "Signaling through corporate philanthropy," Pacific-Basin Finance Journal, Elsevier, volume 62, issue C, DOI: 10.1016/j.pacfin.2020.101389.
• Atif, Muhammad & Huang, Allen & Liu, Benjamin, 2020, "The effect of say on pay on CEO compensation and spill-over effect on corporate cash holdings: Evidence from Australia," Pacific-Basin Finance Journal, Elsevier, volume 64, issue C, DOI: 10.1016/j.pacfin.2019.01.001.
• Huang, Yong & Yan, Chao, 2020, "Global accounting standards, financial statement comparability, and the cost of capital," International Review of Economics & Finance, Elsevier, volume 69, issue C, pages 301-318, DOI: 10.1016/j.iref.2020.05.019.
• Yuan, Shuai & Lan, Hao & Seufert, Juergen H., 2020, "FRC intervention, financial reporting quality and due diligence," Research in International Business and Finance, Elsevier, volume 52, issue C, DOI: 10.1016/j.ribaf.2019.101128.
• Alam, Nafis & Ramachandran, Jayalakshmy & Nahomy, Aisha Homy, 2020, "The impact of corporate governance and agency effect on earnings management – A test of the dual banking system," Research in International Business and Finance, Elsevier, volume 54, issue C, DOI: 10.1016/j.ribaf.2020.101242.
• El-Helaly, Moataz & Ntim, Collins G. & Soliman, Mark, 2020, "The Role of National Culture in International Financial Reporting Standards Adoption," Research in International Business and Finance, Elsevier, volume 54, issue C, DOI: 10.1016/j.ribaf.2020.101241.
• Yamada, Akihiro & Sakurai, Yuuta & Ishida, Ryo, 2020, "Influence of geographic distribution on real activities manipulation within consolidated companies: Evidence from Japan," Research in International Business and Finance, Elsevier, volume 54, issue C, DOI: 10.1016/j.ribaf.2020.101306.
• Guanming He & David Marginson, 2020, "The impact of insider trading on analyst coverage and forecasts," Accounting Research Journal, Emerald Group Publishing Limited, volume 33, issue 3, pages 499-521, June, DOI: 10.1108/ARJ-08-2019-0148.
• Alireza Vafaei & Darren Henry & Kamran Ahmed & Mohammad Alipour, 2020, "Board diversity: female director participation and corporate innovation," International Journal of Accounting & Information Management, Emerald Group Publishing Limited, volume 29, issue 2, pages 247-279, December, DOI: 10.1108/IJAIM-06-2020-0080.
• Geofrey Nkuutu & Joseph Mpeera Ntayi & Isaac Nabeeta Nkote & John Munene & Will Kaberuka, 2020, "Board governance quality and risk disclosure compliance among financial institutions in Uganda," Journal of Asian Business and Economic Studies, Emerald Group Publishing Limited, volume 28, issue 1, pages 64-81, October, DOI: 10.1108/JABES-04-2020-0036.
• Peterson Kitakogelu Ozili, 2020, "Financial reporting under economic policy uncertainty," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, volume 19, issue 2, pages 325-338, December, DOI: 10.1108/JFRA-08-2020-0242.
• Iman Harymawan, 2020, "Military reform, militarily-connected firms and auditor choice," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 35, issue 6, pages 705-729, May, DOI: 10.1108/MAJ-04-2019-2258.
• Asit Bhattacharyya & Md Lutfur Rahman, 2020, "Mandatory CSR expenditure and stock return," Meditari Accountancy Research, Emerald Group Publishing Limited, volume 28, issue 6, pages 951-975, April, DOI: 10.1108/MEDAR-10-2019-0591.
• Pius Suratman Kartasasmita, 2020, "Corporate Social Responsibility Disclosure by State-Owned Enterprises in Indonesia," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), volume 0, issue 1, pages 327-339.
• Irena Jindrichovska & Erginbay Ugurlu & Eleftherios I. Thalassinos, 2020, "Exploring the Trend of Czech FDIs and their Effect to Institutional Environment," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), volume 0, issue 1, pages 94-108.
• Raga Hudori & Elia Mustikasari, 2020, "The Strength of Audits, Reporting Standards and Corruption, on Tax Evasion: A Cross-Country Study," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), volume 0, issue 2, pages 554-567.
• Ola Mohammad Khersiat, 2020, "The Impact of the Adoption of IFRS 16 on Accounting Conservatism in Airlines: The Case of Royal Airlines of Jordan," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), volume 0, issue 3, pages 589-601.
• Khoirul Aswar & Lovina Eka Putri & Ermawati, 2020, "The Effect of Organizational Factors on Performance Measurement in Indonesia Local Governments," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), volume 0, issue 4, pages 122-131.
• Othman Hel Al-Dhaimesh, 2020, "Ownership Structure as One of the Corporate Governance Tools and Banking Risks," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), volume 0, issue 4, pages 60-69.
• Anna Bialek-Jaworska & Robert Faff & Damian Zieba, 2020, "A Liquidity Redistribution Effect in Intercorporate Lending: Evidence from Private Firms in Poland," European Research Studies Journal, European Research Studies Journal, volume 0, issue 1, pages 151-175.
• Piotr Prewysz-Kwinto, 2020, "Geographical and Sectoral Diversity of the Statement of Comprehensive Income with IAS," European Research Studies Journal, European Research Studies Journal, volume 0, issue 1, pages 507-525.
• Sauro Mocetti & Giacomo Roma, 2020, "Da 8.000 a 1.000? Razionalizzazione e governance delle societ? pubbliche," ECONOMIA PUBBLICA, FrancoAngeli Editore, volume 2020, issue 3, pages 7-44.
• Stefano Pozzoli, 2020, "La regolazione delle partecipate pubbliche tra disposizioni di finanza pubblica e necessit? industriali," ECONOMIA PUBBLICA, FrancoAngeli Editore, volume 2020, issue 3, pages 45-64.
• Thomas Riise Johansen & Carsten Allerslev Olsen & Thomas Plenborg, 2020, "European Financial Reporting Enforcement: Analysis of Practices and Indices," FINANCIAL REPORTING, FrancoAngeli Editore, volume 2020, issue 1, pages 83-123.
• Giuseppe Di Martino & Grazia Dicuonzo & Arcangelo Vitelli & Vittorio Dell?Atti, 2020, "Are tax incentives determinant and relevant for capitalizing R&D expenditures? Evidence from Europe," FINANCIAL REPORTING, FrancoAngeli Editore, volume 2020, issue 2, pages 63-97.
• Mehmet Utku & Emin Kurtcebe, 2020, "E-Transformation In Accounting And Taxation: The Impact Of The General Communiqué Of Tax Procedure Law No. 509 On Commercial Life," Ekonomi Maliye Isletme Dergisi, Adil AKINCI, volume 3, issue 1, pages 75-84, June, DOI: 10.46737/emid.740376.
• Thanyaorn Yordudom & : Muttanachai Suttipun, 2020, "The Influence of ESG Disclosures on Firm Value in Thailand," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number jfbr178, Dec, DOI: https://doi.org/10.35609/jfbr.2020..
• Adrian Pop & Oana Toader, 2020, "Mesures des risques et arbitrages réglementaires dans l'odyssée bâloise," Post-Print, HAL, number hal-03709789, Nov, DOI: 10.3917/ecofi.137.0201.
• Oh, Frederick Dongchuhl & Shin, Donglim, 2020, "Religion and Corporate Disclosure Quality," Hitotsubashi Journal of Economics, Hitotsubashi University, volume 61, issue 1, pages 20-37, June, DOI: 10.15057/hje.2020002.
• Andrii Boichuk, 2020, "Unified Reporting on Personal Income Tax and Unified Social Tax: Simplification or Additional Complication of Conditions for Business Operation?," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 48-54, September.
• Umapathy Ananthanarayanan & Peter Harris, 2020, "Micro Analysis Of Audit Revenue In New Zealand," Accounting & Taxation, The Institute for Business and Finance Research, volume 12, issue 1, pages 1-10.
• Arianna Pinello & Lee Puschaver & Ara Volkan, 2020, "The Relationship Between Critical Accounting Estimates And Critical Audit Matters," Accounting & Taxation, The Institute for Business and Finance Research, volume 12, issue 1, pages 23-33.
• Umapathy Ananthanarayanan & Peter Harris & Steve Shapiro, 2020, "The Impact Of New Lease Standards Under Us Gaap And Ifrs On Financial Ratios," Review of Business and Finance Studies, The Institute for Business and Finance Research, volume 11, issue 1, pages 13-28.
• Muhammad Wahyudi Pranata & Sugiyarti Fatma Laela, 2020, "Board Characteristics, Good Corporate Governance And Maqè‚Shid Performance In Islamic Banking," Journal of Islamic Monetary Economics and Finance, Bank Indonesia, volume 6, issue 2, pages 463-486, May, DOI: https://doi.org/10.21098/jimf.v6i2..
• Jérémie BERTRAND & Hélène de BREBISSON & Aurore BURIETZ, 2020, "Do IFRS support debt issue for European private companies?," Working Papers, IESEG School of Management, number 2020-ACF-04, May.
• Jérémie BERTRAND & Aurore BURIETZ & Laurent WEILL, 2020, "The Month-of-the-Year Effect in Corporate Lending," Working Papers, IESEG School of Management, number 2020-ACF-05, May.
• Ivana Mamic Sacer & Beata Zyznarska-Dworczak, 2020, "Assets Measurement Principles According to Croatian and Polish Accounting Standards," Croatian Economic Survey, The Institute of Economics, Zagreb, volume 22, issue 1, pages 41-64, June.
• Raphael Duguay & Michael Minnis & Andrew Sutherland, 2020, "Regulatory Spillovers in Common Audit Markets," Management Science, INFORMS, volume 66, issue 8, pages 3389-3411, August, DOI: 10.1287/mnsc.2019.3352.
• Konosuke Shimamoto & Fumiko Takeda, 2020, "IFRS Adoption and Accounting Conservatism of Japanese Firms with Governance System Transition," International Advances in Economic Research, Springer;International Atlantic Economic Society, volume 26, issue 2, pages 161-173, May, DOI: 10.1007/s11294-020-09788-y.
• Chan Li & K. K. Raman & Lili Sun & Rong Yang, 2020, "The SOX 404 control audit and the effectiveness of additional audit effort in lowering the risk of financial misstatements," Review of Quantitative Finance and Accounting, Springer, volume 54, issue 3, pages 981-1009, April, DOI: 10.1007/s11156-019-00814-7.
• Min Liu, 2020, "Real and accrual-based earnings management in the pre- and post- engagement partner signature requirement periods in the United Kingdom," Review of Quantitative Finance and Accounting, Springer, volume 54, issue 3, pages 1133-1161, April, DOI: 10.1007/s11156-019-00827-2.
• Jude Edeigba & Christopher Gan & Felix Amenkhienan, 2020, "The influence of cultural diversity on the convergence of IFRS: evidence from Nigeria IFRS implementation," Review of Quantitative Finance and Accounting, Springer, volume 55, issue 1, pages 105-121, July, DOI: 10.1007/s11156-019-00837-0.
• Khadijah Adeola Idowu & Jamiu Olakunle Tijani, 2020, "Audit Reporting Lag and Regulatory Compliance in Listed Financial Services Firms in Nigeria: A Cross-Sectoral Evaluation," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 6, issue 3, pages 163-173, September.
• Masaki KUSANO, 2020, "Does Recognition versus Disclosure of Pension Liabilities Affect Credit Ratings? Evidence from Japan," Discussion papers, Graduate School of Economics , Kyoto University, number e-20-005, Dec.
• Ritzer-Angerer Petra, 2020, "Was bedeuten die Vertrauensguteigenschaften der Jahresabschlussprüfung für die Regulierung der Wirtschaftsprüferhaftung?," Zeitschrift für Wirtschaftspolitik, De Gruyter, volume 69, issue 2, pages 89-119, August, DOI: 10.1515/zfwp-2020-2031.
• Oriana Bandiera & Michael Carlos Best & Adnan Qadir Khan & Andrea Prat, 2020, "The Allocation of Authority in Organizations: A Field Experiment with Bureaucrats," NBER Working Papers, National Bureau of Economic Research, Inc, number 26733, Feb.
• Ivan Gudev, 2020, "Creative Accounting – Definition, Types, Purposes and Impact on United Nations’ Sustainable Development Goals," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 2, pages 328-341, June.
• Diyana Bankova, 2020, "Financial Aspects of Crimes in the Game of Football," Godishnik na UNSS, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 39-48, December.
• Brandon Gipper & Christian Leuz & Mark Maffett, 2020, "Public Oversight and Reporting Credibility: Evidence from the PCAOB Audit Inspection Regime," The Review of Financial Studies, Society for Financial Studies, volume 33, issue 10, pages 4532-4579.
• Lioara-Veronica Pasc & Camelia-Daniela HaÈ›egan, 2020, "Related Parties’ Transactions: A Literature Overview on Auditor’s Risk," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 1021-1030, December.
• Evangelos Chytis & Stergios Tasios & Ioannis Filos, 2020, "The effect of corporate governance mechanisms on tax planning during financial crisis: an empirical study of companies listed on the Athens stock exchange," International Journal of Disclosure and Governance, Palgrave Macmillan, volume 17, issue 1, pages 30-38, March, DOI: 10.1057/s41310-020-00072-3.
• Georgieva, Daniela & Georgieva, Teodora, 2020, "Staff-related disclosures as an element of social policies on the model of Bulgarian black sea hotels," MPRA Paper, University Library of Munich, Germany, number 103391, May, revised Sep 2020.
• Abuselidze, George, 2020, "Analysis and Control of Bankruptcy and Reorganization Processes: Case Studies Using Accounting Data," MPRA Paper, University Library of Munich, Germany, number 104905.
• Georgieva, Daniela & Georgieva, Teodora, 2020, "A study of social policies based on the example of the Bulgarian hotels on the Black Sea coast," MPRA Paper, University Library of Munich, Germany, number 105291, revised 2020.
• Георгиева, Даниела, 2020, "Предизвикателства Пред Отчитането На Научноизследователската И Развойна Дейност В България
  [Reporting of R&D in Bulgaria - challenges]," MPRA Paper, University Library of Munich, Germany, number 105321.
• Георгиева, Даниела, 2020, "По Някои Въпроси Относно Непубликуването На Оповестявания За Научноизследователската И Развойна Дейност Като Част От Финансовите Отчети На Български Иновативни Предприятия
  [On some issues regarding non-publication of research and development discl," MPRA Paper, University Library of Munich, Germany, number 106717, revised 2020.
• Mahami, Zouleykha & Mouloudj, Kamel, 2020, "Factors Affecting Detection of Manipulation in Financial Statements: An Empirical Study from Auditors’ Perspective," MPRA Paper, University Library of Munich, Germany, number 108008, Jun, revised 30 Jun 2020.
• Ozili, Peterson K, 2020, "Bank loan loss provisioning during election years: cross-country evidence," MPRA Paper, University Library of Munich, Germany, number 96639.
• Anita Golovkova, 2020, "IFRS implementation in healthcare facilities in the United Kingdom: (un)intended effects
  [Implementace IFRS ve zdravotnických zařízeních ve Velké Británii - (ne)zamyšlené dopady]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2020, issue 3-4, pages 53-70, DOI: 10.18267/j.cfuc.551.
• Karolina Kuropka, 2020, "Advance Pricing Arrangements as a Tax Strategy Tool for Related Entities," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2020, issue 2, pages 31-44, DOI: 10.18267/j.efaj.240.
• Umit Gucenme Gencoglu, 2020, "Comparison of the Financial Reporting Standard for Small and Micro Businesses with BOBI FRS and Tax Practices in Turkey and General Evaluation (Küçük ve Mikro İşletmeler İçin Finansal Raporlama Standa," Business and Economics Research Journal, Bursa Uludag University, Faculty of Economics and Administrative Sciences, volume 11, issue 1, pages 187-199.
• Alp Aytac & Umit Gucenme Gencoglu, 2020, "Comparison of TFRS, BOBI FRS, KUMI FRS and General Communiqué on Application of Accounting System (MSUGT) in terms of Tangible Fixed Assets and Depreciation," Business and Economics Research Journal, Bursa Uludag University, Faculty of Economics and Administrative Sciences, volume 11, issue 3, pages 753-767.
• Kavita Jangra, 2020, "Operating Efficiency of Indian Public Sector Banks in Light of Basel III Norms," International Journal of Banking, Risk and Insurance, Publishing India Group, volume 8, issue 1, pages 15-25.
• Ioana-Andreea CIOLOMIC & Ioana Natalia BELEIU, 2020, "State-Owned Enterprises in the Context of Contemporary Transformations," REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, volume 21, issue 2, pages 177-187, May.
• Bianca Raluca BĂDIȚOIU & Alexandru BUGLEA & Valentin Partenie MUNTEANU, 2020, "Corporate Governance in the Context of Integrated Reporting," REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, volume 21, issue 3, pages 332-343, July.
• Matthew Grosse & Nelson Ma & Tom Scott, 2020, "Evidence on compensation consultant fees and CEO pay," Australian Journal of Management, Australian School of Business, volume 45, issue 1, pages 15-44, February, DOI: 10.1177/0312896219837999.