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

2020

• Marcelo Ortiz, 2020, "Financial disclosure environment and the cash policy of private firms," Economics Working Papers, Department of Economics and Business, Universitat Pompeu Fabra, number 1692, Jan.
• Anita Atanassova, 2020, "Cbdc A New Stage In Money Digitalization," Economic Science, education and the real economy: Development and interactions in the digital age, Publishing house Science and Economics Varna, issue 1, pages 114-125.
• Daniela Georgieva, 2020, "Current Issues Relatedwith Cultural-Historical Heritagereporting In Public Sector Organizations," Economic Science, education and the real economy: Development and interactions in the digital age, Publishing house Science and Economics Varna, issue 1, pages 399-409.
• Ivelina Petkova, 2020, "Regulatory Actions And Control Procedures For The Prevention Of Corruption," Economic Science, education and the real economy: Development and interactions in the digital age, Publishing house Science and Economics Varna, issue 1, pages 242-252.
• Saidu Musa & Nusirat Ojuolape Gold & Hope Osayantin Aifuwa, 2020, "Board Diversity and Sustainability Reporting: Evidence from Industrial Goods Firms," Business & Management Compass, University of Economics Varna, issue 4, pages 377-398.
• Buriachenko Andrii Y. & Zhyber Tetiana V. & Paientko Tetiana, 2020, "Managerial accounting in the implementation of deliverology using the example of Ukraine," Central European Economic Journal, Sciendo, volume 7, issue 54, pages 72-83, January, DOI: 10.2478/ceej-2020-0003.
• Milutinović Sunčica & Grljević Olivera & Dimitrijević Dragomir, 2020, "Assessment of the Accounting Regulations in the Republic of Serbia: Application of Cluster Analysis," Economic Themes, Sciendo, volume 58, issue 4, pages 545-571, December, DOI: 10.2478/ethemes-2020-0031.
• Winiarska Karolina, 2020, "Differences Between New Ifrs and Us Gaap Lease Standards and their Effects on Publicly Listed Companies," Financial Internet Quarterly (formerly e-Finanse), Sciendo, volume 16, issue 2, pages 14-23, June, DOI: 10.2478/fiqf-2020-0009.
• Hong Nguyen Thi Phuong & Van Loi Tran, 2020, "The impact of related parties’ trading on the listed company’s earnings management - evidence in Vietnam," Management, Sciendo, volume 24, issue 2, pages 181-208, December, DOI: 10.2478/manment-2019-0053.
• Mihaela Mocanu Octavian Iancu Ionescu, 2020, "Interrelation of Capital Markets in the Context of Increased Audit Oversight in the European Union – Evidence on Third-Country Auditors," Zagreb International Review of Economics and Business, Faculty of Economics and Business, University of Zagreb, volume 23, issue 1, pages 71-80, May, DOI: 10.2478/zireb-2020-0005.
• Bischof, Jannis & Foos, Daniel & Riepe, Jan, 2020, "Does greater transparency discipline the loan loss provisioning of privately held banks?," Discussion Papers, Deutsche Bundesbank, number 40/2020.
• Abuselidze, George & Slobodianyk, Anna, 2020, "Analysis and Control of Bankruptcy and Reorganization Processes: Case Studies Using Accounting Data," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, volume 164.
• Granja, João & Leuz, Christian, 2020, "The Death of a Regulator: Strict Supervision, Bank Lending and Business Activity," LawFin Working Paper Series, Goethe University, Center for Advanced Studies on the Foundations of Law and Finance (LawFin), number 4, DOI: 10.2139/ssrn.3092284.
• Breuer, Matthias & Leuz, Christian & Vanhaverbeke, Steven, 2020, "Reporting Regulation and Corporate Innovation," LawFin Working Paper Series, Goethe University, Center for Advanced Studies on the Foundations of Law and Finance (LawFin), number 8, DOI: 10.2139/ssrn.3449813.
• Bischof, Jannis & Laux, Christian & Leuz, Christian, 2020, "Accounting for financial stability: Lessons from the financial crisis and future challenges," SAFE Working Paper Series, Leibniz Institute for Financial Research SAFE, number 283.
• Downar, Benedikt & Ernstberger, Jürgen & Reichelstein, Stefan & Schwenen, Sebastian & Zaklan, Aleksandar, 2020, "The impact of carbon disclosure mandates on emissions and financial operating performance," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 20-038.

2019

• Sergey Oparin & Marina Yudenko & Nadezhda Polovnikova & Svetlana Nikolikhina, 2019, "Administrative Barriers And Their Impact On The Efficiency Of Organizations In Housing Construction: The Case Of St. Petersburg," CBU International Conference Proceedings, ISE Research Institute, volume 7, issue 0, pages 236-240, September, DOI: 10.12955/cbup.v7.1367.
• Sneha Raut, 2019, "Occurrence of Occupational Fraud in Family Businesses: A Pitch," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 18, issue 1, pages 119-125, March.
• Vaiva Kiaupaite-Grusniene & Lehte Alver, 2019, "Comparability of Cash Flow Statements: Evidence from Baltic Countries," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 18, issue 3, pages 307-329, September.
• Olga Golubeva & Michel Duljic & Ripsa Keminen, 2019, "The Impact of Liquidity Risk On Bank Profitability: Some Empirical Evidence from The European Banks Following the Introduction of Basel III Regulations," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 18, issue 4, pages 455-485, December.
• Anup Chowdhury & Nikhil Chandra Shil, 2019, "Influence of New Public Management Philosophy On Risk Management, Fraud and Corruption Control and Internal Audit: Evidence from an Australian Public Sector Organization," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 18, issue 4, pages 486-508, December.
• Mike Onder Kaymaz & Ozgur Kaymaz, 2019, "Learning from Oligopoly Rivalry: Implications for Business Financial Statements," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 18, issue 4, pages 509-558, December.
• Claudia Catalina CIOCAN, 2019, "Prudence vs. Credibility. A Formal Comparative Analysis between Romanian Accounting Regulations and IFRS," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 17, issue 153, pages 114-114.
• Victoria STANCIU & Crina SERIA, 2019, "Insights on the New Coordinates in Internal Audit," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 17, issue 154, pages 261-261.
• Nensi XHANI & Marioara AVRAM & Ilir MECE & Latif CELA, 2019, "Comparative Study on the Organization of Internal Public Audit in Albania and Romania," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 17, issue 155, pages 473-473.
• Benedikt Franke & Qi Gao & André Stenzel, 2019, "Can You Trust the Blockchain? The (Limited) Power of Peer-to-Peer Networks for Information Provision," CRC TR 224 Discussion Paper Series, University of Bonn and University of Mannheim, Germany, number crctr224_2019_138, Nov.
• Доц. Д-Р Али Вейсел, 2019, "Показатели Относно Противодействие На Корупцията В Нефинансовите Декларации На Предприятията," ICPA Articles, Institute of Certified Public Accountants, volume 2019, issue 2, pages 1-13.
• Schmiel Ute & Weitz Alexander, 2019, "Is a One-book-system Adequate? A Framework for Tax Law Analysis Under Genuine Uncertainty," Accounting, Economics, and Law: A Convivium, De Gruyter, volume 9, issue 2, pages 1-18, July, DOI: 10.1515/ael-2016-0062.
• Silviu Constantin NASTASIA & Diana Elena TOMA (NASTASIA), 2019, "Implications Of Managerial Objectives In The Pertinent Elaboration Of Accounting Information Within Companies In Romania," Contemporary Economy Journal, Constantin Brancoveanu University, volume 4, issue 1, pages 6-11.
• Laura PANOIU, 2019, "Benefits And Limits Of The Management Control System In Romania," Contemporary Economy Journal, Constantin Brancoveanu University, volume 4, issue 3, pages 74-80.
• GetuÈ›a David (RoÈ™oga) & Paula Munteanu, 2019, "Challenges Regarding The Non-Financial Reporting In The Global Context," Management Strategies Journal, Constantin Brancoveanu University, volume 45, issue 3, pages 88-95.
• Jung Ho Choi & Brandon Gipper, 2019, "Fraudulent Financial Reporting and the Consequences for Employees," Working Papers, Center for Economic Studies, U.S. Census Bureau, number 19-12, Mar.
• Wolfram F. Richter, 2019, "Aligning profit taxation with value creation," CESifo Working Paper Series, CESifo, number 7589.
• Wei Cui & Nigar Hashimzade, 2019, "The Digital Services Tax as a Tax on Location-Specific Rent," CESifo Working Paper Series, CESifo, number 7737.
• Wolfram F. Richter, 2019, "The Economics of the Digital Services Tax," CESifo Working Paper Series, CESifo, number 7863.
• Felix Hugger, 2019, "The Impact of Country-by-Country Reporting on Corporate Tax Avoidance," ifo Working Paper Series, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 304.
• Ivonne Tatiana Munoz-Martínez & Andr�s Mari�o-Ar�valo, 2019, "El Grupo Empresarial Antioqueno frente al conflicto armado colombiano: respuestas estratégicas en el periodo 1978-2012," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada, volume 27, issue 1, pages 67-86, DOI: 10.18359/rfce.3209.
• Oscar Rojas Carrasco & Fernando Herrera Ciudad & José Farias Verdugo, 2019, "Determinación del coeficiente de decisión para optar a un régimen de tributación del impuesto global complementario," Revista Tendencias, Universidad de Narino, volume 20, issue 1, pages 203-225, DOI: 10.22267/rtend.192001.114.
• Benedikt Downar & Jürgen Ernstberger & Hannes Rettenbacher & Sebastian Schwenen & Aleksandar Zaklan, 2019, "Fighting Climate Change with Disclosure? The Real Effects of Mandatory Greenhouse Gas Emission Disclosure," Discussion Papers of DIW Berlin, DIW Berlin, German Institute for Economic Research, number 1795.
• Choi, Jung Ho & Gipper, Brandon, 2019, "Fraudulent Financial Reporting and the Consequences for Employees," Research Papers, Stanford University, Graduate School of Business, number 3771, Mar.
• Abdulsalam Masud & Nor Aziah Abdul Manaf & Natrah Saad, 2019, "Modeling the Influence of Attractive Petroleum Fiscal Regime Dimensions on Marginal Fields Investment Climate in Malaysia," International Journal of Energy Economics and Policy, Econjournals, volume 9, issue 4, pages 81-90.
• Raed A. M. Iriqat, 2019, "The Effect of Environment Supports on Individual Creativity in Palestinian SMEs: Assessing the Mediating Role of General Self- Efficacy," International Review of Management and Marketing, Econjournals, volume 9, issue 1, pages 129-136.
• Thielemann, Felix & Dinh, Tami, 2019, "Non-GAAP earnings disclosures around regulation G – The case of “implicit non-GAAP reporting”," Advances in accounting, Elsevier, volume 46, issue C, pages 1-1, DOI: 10.1016/j.adiac.2019.100432.
• Mulcahy, Mark & Beck, Matthias & Carr, Michelle & Hourigan, Niamh, 2019, "Novel approaches to the regulatory control of financial services providers: The importance of cultural context," The British Accounting Review, Elsevier, volume 51, issue 5, DOI: 10.1016/j.bar.2018.10.003.
• Mazzi, Francesco & Slack, Richard & Tsalavoutas, Ioannis & Tsoligkas, Fanis, 2019, "Country-level corruption and accounting choice: Research & development capitalization under IFRS," The British Accounting Review, Elsevier, volume 51, issue 5, DOI: 10.1016/j.bar.2019.02.003.
• Nawaz, Tasawar & Virk, Nader Shahzad, 2019, "Religious entrenchment and agency costs," Economics Letters, Elsevier, volume 179, issue C, pages 83-86, DOI: 10.1016/j.econlet.2019.03.032.
• Wang, Yang & Ashton, John K. & Jaafar, Aziz, 2019, "Does mutual fund investment influence accounting fraud?," Emerging Markets Review, Elsevier, volume 38, issue C, pages 142-158, DOI: 10.1016/j.ememar.2018.12.005.
• Mongrut, Samuel & Winkelried, Diego, 2019, "Unintended effects of IFRS adoption on earnings management: The case of Latin America," Emerging Markets Review, Elsevier, volume 38, issue C, pages 377-388, DOI: 10.1016/j.ememar.2018.11.004.
• Oxelheim, Lars, 2019, "Optimal vs satisfactory transparency: The impact of global macroeconomic fluctuations on corporate competitiveness," International Business Review, Elsevier, volume 28, issue 1, pages 190-206, DOI: 10.1016/j.ibusrev.2018.05.011.
• Guo, Hong & Li, Wanli & Zhong, Yuxiang, 2019, "Political involvement and firm performance — Chinese setting and cross-country evidence," Journal of International Financial Markets, Institutions and Money, Elsevier, volume 59, issue C, pages 218-231, DOI: 10.1016/j.intfin.2018.12.006.
• Kyung, Hangsoo & Lee, Hakyin & Marquardt, Carol, 2019, "The effect of voluntary clawback adoption on non-GAAP reporting," Journal of Accounting and Economics, Elsevier, volume 67, issue 1, pages 175-201, DOI: 10.1016/j.jacceco.2018.09.002.
• Giner, Begoña & Merello, Paloma & Pardo, Francisca, 2019, "Assessing the impact of operating lease capitalization with dynamic Monte Carlo simulation," Journal of Business Research, Elsevier, volume 101, issue C, pages 836-845, DOI: 10.1016/j.jbusres.2018.11.049.
• Shan, Yuan George & Troshani, Indrit & Tarca, Ann, 2019, "Managerial ownership, audit firm size, and audit fees: Australian evidence," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 35, issue C, pages 18-36, DOI: 10.1016/j.intaccaudtax.2019.05.002.
• Khalifa, Maha & Zouaoui, Haykel & Ben Othman, Hakim & Hussainey, Khaled, 2019, "Exploring the nonlinear effect of conditional conservatism on the cost of equity capital: Evidence from emerging markets," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 36, issue C, pages 1-1, DOI: 10.1016/j.intaccaudtax.2019.100272.
• Kusano, Masaki & Sakuma, Yoshihiro, 2019, "Effects of recognition versus disclosure of finance leases on audit fees and costs: Evidence from Japan," Journal of Contemporary Accounting and Economics, Elsevier, volume 15, issue 1, pages 53-68, DOI: 10.1016/j.jcae.2018.12.004.
• Burke, Qing L., 2019, "Why haven’t U.S. GAAP and IFRS on insurance contracts converged? Evidence from an unsuccessful joint project," Journal of Contemporary Accounting and Economics, Elsevier, volume 15, issue 2, pages 131-144, DOI: 10.1016/j.jcae.2019.04.001.
• Perera, Luckmika & Jubb, Christine & Gopalan, Sandeep, 2019, "A comparison of voluntary and mandated climate change-related disclosure," Journal of Contemporary Accounting and Economics, Elsevier, volume 15, issue 2, pages 243-266, DOI: 10.1016/j.jcae.2019.100157.
• Liu, Zhenfeng & Lin, Stephen, 2019, "Determinants and consequences of voluntary switches to Chinese auditors in Hong Kong," Journal of Contemporary Accounting and Economics, Elsevier, volume 15, issue 3, DOI: 10.1016/j.jcae.2019.100158.
• Bhattacharyya, Asit & Rahman, Md Lutfur, 2019, "Mandatory CSR expenditure and firm performance," Journal of Contemporary Accounting and Economics, Elsevier, volume 15, issue 3, DOI: 10.1016/j.jcae.2019.100163.
• Abedifar, Pejman & Li, Ming & Johnson, Dean & Song, Liang & Xing, Saipeng, 2019, "Accounting regulations, enforcement, and stock price crash risk: Global evidence in the banking industry," Journal of Contemporary Accounting and Economics, Elsevier, volume 15, issue 3, DOI: 10.1016/j.jcae.2019.100164.
• Rogge, Nicky, 2019, "EU countries’ progress towards ‘Europe 2020 strategy targets’," Journal of Policy Modeling, Elsevier, volume 41, issue 2, pages 255-272, DOI: 10.1016/j.jpolmod.2019.03.003.
• da Silva, Paulo Pereira, 2019, "Corporate governance, earnings quality and idiosyncratic crash risk during the 2007–2008 financial crisis," Journal of Multinational Financial Management, Elsevier, volume 51, issue C, pages 61-79, DOI: 10.1016/j.mulfin.2019.07.002.
• Al-Hadi, Ahmed & Al-Yahyaee, Khamis Hamed & Hussain, Syed Mujahid & Taylor, Grantley, 2019, "Market risk disclosures and corporate governance structure: Evidence from GCC financial firms," The Quarterly Review of Economics and Finance, Elsevier, volume 73, issue C, pages 136-150, DOI: 10.1016/j.qref.2017.11.008.
• Campa, Domenico, 2019, "Earnings management strategies during financial difficulties: A comparison between listed and unlisted French companies," Research in International Business and Finance, Elsevier, volume 50, issue C, pages 457-471, DOI: 10.1016/j.ribaf.2019.07.001.
• Sandhya Bhatia & Sangita Choudhary & Amish Dugar & Smita Mazumdar, 2019, "Stock pledging and earnings management: an empirical analysis," Asian Review of Accounting, Emerald Group Publishing Limited, volume 27, issue 3, pages 350-372, October, DOI: 10.1108/ARA-03-2018-0074.
• Reza Hesarzadeh & Javad Rajabalizadeh, 2019, "The impact of corporate reporting readability on informational efficiency," Asian Review of Accounting, Emerald Group Publishing Limited, volume 27, issue 4, pages 489-507, October, DOI: 10.1108/ARA-11-2018-0203.
• Grace C.-M. Hsu & Peter Clarkson & Annabelle X. Ouyang, 2019, "Do biotechnology and health-care firms have poorer continuous disclosure practices as reflected in ASX queries?," Accounting Research Journal, Emerald Group Publishing Limited, volume 32, issue 2, pages 88-112, July, DOI: 10.1108/ARJ-12-2015-0152.
• Peterson K. Ozili, 2019, "Bank loan loss provisioning during election years: cross-country evidence," International Journal of Managerial Finance, Emerald Group Publishing Limited, volume 16, issue 4, pages 413-431, December, DOI: 10.1108/IJMF-09-2019-0317.
• Moo Sung Kim & Jagadish Dandu & Perihan Iren, 2019, "The effect of SOX on audit quality," Journal of Financial Crime, Emerald Group Publishing Limited, volume 26, issue 3, pages 897-909, July, DOI: 10.1108/JFC-08-2018-0088.
• Peterson K. Ozili, 2019, "Impact of IAS 39 reclassification on income smoothing by European banks," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, volume 17, issue 3, pages 537-553, September, DOI: 10.1108/JFRA-08-2018-0068.
• Reza Hesarzadeh & Ameneh Bazrafshan, 2019, "CEO ability and regulatory review risk," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 34, issue 5, pages 575-605, May, DOI: 10.1108/MAJ-08-2018-1958.
• Ana Isabel Lopes & Mariana Lopes, 2019, "Effects of adopting IFRS 10 and IFRS 11 on consolidated financial statements," Meditari Accountancy Research, Emerald Group Publishing Limited, volume 27, issue 1, pages 91-124, January, DOI: 10.1108/MEDAR-12-2017-0253.
• Qunfeng Liao & Bo Ouyang, 2019, "Shareholder litigation risk and real earnings management: a causal inference," Review of Accounting and Finance, Emerald Group Publishing Limited, volume 18, issue 4, pages 557-588, October, DOI: 10.1108/RAF-06-2018-0122.
• Dwi Ermayanti Susilo & Grahita Chandrarin & Boge Triatmanto, 2019, "The Importance of Corporate Social Responsibility and Financial Performance for the Value of Banking Companies in Indonesia," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), volume 0, issue 2, pages 231-238.
• Tulus Suryanto & Danial Thaib2 & Muliyati Muliyati, 2019, "Individualism and Collectivism Culture to Audit Judgement," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), volume 0, issue 2, pages 26-38.
• Andi Agus & Imam Ghozali, 2019, "Mediating Effect of Audit Quality in Relationship Between Auditor Ethics and Litigation: An Empirical Study," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), volume 0, issue 2, pages 91-100.
• Sead Ujkani & Nexhmie Berisha Vokshi, 2019, "An Overview on the Development of Internal Control in Public Sector Entities: Evidence from Kosovo," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), volume 0, issue 4, pages 320-335.
• Nikolaos Eriotis & Theodoros Kounadeas & Dimitrios Vasiliou, 2019, "From IAS 39 To IFRS 9: Literature Review of Studies on the Implementation of IFRS in the European Banking Sector," International Journal of Finance, Insurance and Risk Management, International Journal of Finance, Insurance and Risk Management, volume 9, issue 3-4, pages 29-51.
• Erginbay Ugurlu & Irena Jindrichovska, 2019, "Estimating Gravity Model in the Czech Republic: Empirical Study of Impact of IFRS on Czech International Trade," European Research Studies Journal, European Research Studies Journal, volume 0, issue 2, pages 265-281.
• Anna Maria Biscotti & Eugenio D?Amico & Sabato Vinci, 2019, "The effectiveness of intellectual capital disclosure in market assessments of corporate value creation," FINANCIAL REPORTING, FrancoAngeli Editore, volume 2019, issue 1, pages 5-35.
• Francesco De Luca & Ho-Tan-Phat Phan, 2019, "Informativeness Assessment of Risk and Risk-Management Disclosure in Corporate Reporting: An Empirical Analysis of Italian Large Listed Firms," FINANCIAL REPORTING, FrancoAngeli Editore, volume 2019, issue 2, pages 9-41.
• Niccol? Comerio & Patrizia Tettamanzi, 2019, "Systematic literature network analysis in accounting: A first application on integrated reporting research," FINANCIAL REPORTING, FrancoAngeli Editore, volume 2019, issue 2, pages 73-95.
• Bert Loudis & Ben Ranish, 2019, "CECL and the Credit Cycle," Finance and Economics Discussion Series, Board of Governors of the Federal Reserve System (U.S.), number 2019-061, Aug, DOI: 10.17016/FEDS.2019.061.
• Tatyana G. Arbatskaya, 2019, "Problems in Accounting of Bad Debts Reserve of Public Sector Organizations," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 3, pages 91-105, June, DOI: 10.31107/2075-1990-2019-3-91-105.
• Andreea Claudia Crucean, 2019, "Transparenţa informaţiilor publicate de băncile comerciale din România privind guvernanţa corporativă şi implicaţiile asupra auditului financiar," Journal of Financial Studies, Institute of Financial Studies, volume 6, issue 4, pages 31-49, June.
• Erika Jimena Arilyn, 2019, "The Effect of Corporate Governance on Financial Performance in Non-Financial LQ-45 Firms Listed on the Indonesian Stock Exchange from 2012 to 2017," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr170, Mar.
• Mirna Amirya, 2019, "What Drives the Institutionalization of Performance Measurement Systems in Indonesian Local Government?," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number jber166, Mar.
• Tetyana Storozhuk & Larysa Blyshchyk, 2019, "Interpretation of the "Financial Reporting" Definition," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 54-62, December.
• Sherry Fang Li, 2019, "Capital Market Consequences Of Expectations Management In The Postregulation Fair Disclosure Period," Accounting & Taxation, The Institute for Business and Finance Research, volume 11, issue 1, pages 11-20.
• Deanna Burgess & Adrian Valencia & Ara Volkan, 2019, "Accounting For Convertible Bonds: Current Practices And Proposed Changes," Accounting & Taxation, The Institute for Business and Finance Research, volume 11, issue 1, pages 21-34.
• Robert J. Walsh, 2019, "An History Of Us Tax Code Complexity Within Computer-Based Return Preparation," Accounting & Taxation, The Institute for Business and Finance Research, volume 11, issue 1, pages 47-57.
• Peter Harris & Umapathy Ananthanarayanan, 2019, "Inventory Costing: A Comprehensive Case Study," Review of Business and Finance Studies, The Institute for Business and Finance Research, volume 10, issue 1, pages 15-24.
• Cristian Gonzalo Gamez Villegas & Jose de Jesus Moreno Neri, 2019, "The Need For A New Structure To The Regime Of Physical Persons With Professional Services La Necesidad De Una Nueva Estructura Al Regimen De Las Personas Fisicas Con Servicios Profesionales En Mexico," Revista Global de Negocios, The Institute for Business and Finance Research, volume 7, issue 1, pages 41-54.
• Marco Angelo Marinoni & Anna Maria Fellegara, 2019, "The Effect of the Profitability on the Valuation Models: Evidence from Italian Acquisitions," International Business Research, Canadian Center of Science and Education, volume 12, issue 5, pages 95-110, May.
• Peterson K. Ozili, 2019, "Bank loan loss provisions, risk-taking and bank intangibles," Afro-Asian Journal of Finance and Accounting, Inderscience Enterprises Ltd, volume 9, issue 1, pages 21-39.
• Kar, Saibal & Mandal, Biswajit & Marjit, Sugata & Mukherjee, Vivekananda, 2019, "Seeking Rent in the Informal Sector," IZA Discussion Papers, Institute of Labor Economics (IZA), number 12068, Jan.
• Jetson Leder-Luis, 2019, "Whistleblowers, The False Claims Act, and the Behavior of Healthcare Providers," 2019 Papers, Job Market Papers, number ple1069, Nov.
• Omar Farooque & Wonlop Buachoom & Nam Hoang, 2019, "Interactive effects of executive compensation, firm performance and corporate governance: Evidence from an Asian market," Asia Pacific Journal of Management, Springer, volume 36, issue 4, pages 1111-1164, December, DOI: 10.1007/s10490-018-09640-2.
• Chih-Wen Mao & Wen-Chieh Wu, 2019, "Does the government-mandated adoption of international financial reporting standards reduce income tax revenue?," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 26, issue 1, pages 145-166, February, DOI: 10.1007/s10797-018-9495-2.
• D. G. DeBoskey & Yan Luo & Linying Zhou, 2019, "CEO power, board oversight, and earnings announcement tone," Review of Quantitative Finance and Accounting, Springer, volume 52, issue 2, pages 657-680, February, DOI: 10.1007/s11156-018-0721-x.
• Masaki KUSANO & Yoshihiro SAKUMA, 2019, "Recognition versus Disclosure and Audit Fees and Costs:Evidence from Pension Accounting in Japan," Discussion papers, Graduate School of Economics , Kyoto University, number e-19-007, Nov.
• Ricardo J. M. Pahlen Acuña & Ana M. Campo, 2019, "Accesibilidad y transparencia en la información pública gubernamental," Proyecciones, IIEC, Univeridad Nacional de La Plata., Instituto de Investigaciones y Estudios Contables, Facultad de Ciencias Económicas, Universidad Nacional de La Plata, issue 13, pages 1-12, January-D, DOI: https://doi.org/10.24215/26185474e0.
• Safarzadeh Bandari, Mohammad Hosein & Jafarimanesh, Ibrahim, 2019, "Examination of Loan Loss provision Model of Iranian Banks from Managerial Discretion Perspective," Journal of Money and Economy, Monetary and Banking Research Institute, Central Bank of the Islamic Republic of Iran, volume 14, issue 2, pages 255-276, April.
• Mohamed Gomaa & Kiridaran Kanagaretnam & Stuart Mestelman & Mohamed Shehata, 2019, "Experimental Evidence on the Impact of Replacing the Incurred Credit Loss Model of Bank Loan Loss Provisions with the International or US Accounting Standards Boards’ Expected Credit Loss Models," Department of Economics Working Papers, McMaster University, number 2019-10, Sep.
• Massimo FLORIO & Francesco GIFFONI, 2019, "L’impatto sociale della produzione di scienza su larga scala: come governarlo?," Departmental Working Papers, Department of Economics, Management and Quantitative Methods at Università degli Studi di Milano, number 2019-05, Apr.
• Attila Háda, 2019, "Banking Supervisors Tracing the Transition to IFRS 9," Financial and Economic Review, Magyar Nemzeti Bank (Central Bank of Hungary), volume 18, issue 4, pages 77-111.
• Anna Francesca Pattaro & Marco Ranuzzini & Luca Bonacini, 2019, "Inter-municipal cooperation as a solution for public services delivery? The case of Unioni di Comuni in Emilia-Romagna Region," Department of Economics, University of Modena and Reggio E., Faculty of Economics "Marco Biagi", number 0144, Apr.
• Hans B. Christensen & Luzi Hail & Christian Leuz, 2019, "Mandatory CSR and Sustainability Reporting: Economic Analysis and Literature Review," NBER Working Papers, National Bureau of Economic Research, Inc, number 26169, Aug.
• Matthias Breuer & Christian Leuz & Steven Vanhaverbeke, 2019, "Reporting Regulation and Corporate Innovation," NBER Working Papers, National Bureau of Economic Research, Inc, number 26291, Sep.
• Eleonora Stancheva-Todorova & Nadya Velinova-Sokolova, 2019, "IFRS 16 Leases and Its Impact on Company’s Financial Reporting, Financial Ratios and Performance Metrics," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 44-62, March.
• Valeria Dineva, 2019, "The Role of Internal Audit in Corporate Social Responsibility Strategies," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 2, pages 287-295, June.
• Snejana Bacheva & Daniela Petrova & Iavor Bachev, 2019, "The Joint Audit in Bulgaria – Issues and Prospects," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 4, pages 615-626, December.
• Emilia Milanova, 2019, "Is it Time for Basel IV and What Are the Effects on Banks in Bulgaria?," Ikonomiceski i Sotsialni Alternativi, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 5-19, March.
• Atanaska Filipova-Slancheva, 2019, "The New Legal Framework and the Role of Registered Auditors Against “Money Laundering” Fraud," Ikonomiceski i Sotsialni Alternativi, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 85-94, March.
• MARTÍNEZ Germán & DUPEYRON Luis & CHÁVEZ Sergio & GRAGEOLA Luis, 2019, "Government Accounting And Accounting Harmonization In Mexico," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 164-174, July.
• Cristina Drumea, 2019, "Ethics in Financial Analysis: Battlefield of Principles," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 580-586, August.
• Maria Alina CarataÈ™ & Elena Cerasela Spătariu & Gabriela Gheorghiu, 2019, "Privacy and Cybersecurity Insights," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 242-246, December.
• Artur Robert Sajnóg, 2019, "Executive compensation and comprehensive income: evidence from Polish listed companies," Oeconomia Copernicana, Institute of Economic Research, volume 10, issue 3, pages 493-509, September, DOI: 10.24136/oc.2019.024.
• Boros, Anita, 2019, "Compliance Audit Issues of State-owned Business Associations," Public Finance Quarterly, Corvinus University of Budapest, volume 64, issue 4, pages 542-558, DOI: https://doi.org/10.35551/PFQ_2019_4.
• Ozili, Peterson K, 2019, "Bank Earnings Management using Commission and Fee Income: the Role of Investor Protection and Economic Fluctuation," MPRA Paper, University Library of Munich, Germany, number 101824.
• Ozili, Peterson K, 2019, "Bank loan loss provisions, risk-taking and bank intangibles," MPRA Paper, University Library of Munich, Germany, number 90273, Jan.
• Ozili, Peterson K, 2019, "Impact of IAS 39 reclassification on Income Smoothing by European Banks," MPRA Paper, University Library of Munich, Germany, number 92098, Feb.
• Ozili, Peterson K, 2019, "Bank Income Smoothing, Institutions and Corruption," MPRA Paper, University Library of Munich, Germany, number 92339.
• Duguay, Raphael & Minnis, Michael & Sutherland, Andrew, 2019, "Regulatory Spillovers in Common Audit Markets," MPRA Paper, University Library of Munich, Germany, number 93669.
• Atanasov, Atanas, 2019, "Последващо Оценяване На Репутацията – Преглед На Съществуващата Нормативна Уредба
  [Subsequent Evaluation Of Goodwill - Overview Of Existing Accounting Legislation]," MPRA Paper, University Library of Munich, Germany, number 95329, Jun.
• Ozili, Peterson K, 2019, "Impact of IAS 39 reclassification on income smoothing by European banks," MPRA Paper, University Library of Munich, Germany, number 97035, Feb.
• Tan, Mei Syen, 2019, "Analysis of Firm-Specific and Macroeconomic Factors Affecting the Performance of Hotel Sector in United Kingdom: Profitability and its Determinants," MPRA Paper, University Library of Munich, Germany, number 97189, Nov.
• Chow, Kah Kah, 2019, "An Analysis Of Internal and External Factors Affecting Peel Hotel PLC's Profitability Performance," MPRA Paper, University Library of Munich, Germany, number 97190, Nov.
• Thomas Schiller, 2019, "Is the Mandatory Implementation of Workplace Health Management Systems Harmful to the Competitiveness of European Employers or an Obstacle to Economic Growth?," Central European Business Review, Prague University of Economics and Business, volume 2019, issue 1, pages 50-63, DOI: 10.18267/j.cebr.211.
• Miloš Tumpach & Zuzana Juhászová & Zuzana Kubaščíková, 2019, "Implementation of the changes in accounting for the leases in accordance with IFRS 16 in the national accounting regulation in SR from the point of view of an lessee
  [Aplikace změn účetního zobrazení leasingu podle IFRS v národní účetní legislativ," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2019, issue 1, pages 5-16, DOI: 10.18267/j.cfuc.524.
• Luboš Hlinovský, 2019, "Transparency and Application of IAS 20 by the European Air Navigation Services Providers
  [Transparentnost a aplikace IAS 20 v podmínkách evropských poskytovatelů letových provozních služeb]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2019, issue 1, pages 51-63, DOI: 10.18267/j.cfuc.526.
• Kateřina Polachová & Libuše Müllerová, 2019, "Interpretation of the National Accounting Board helps accountants and auditors
  [Interpretace Národní účetní rady pomáhají účetním a auditorům]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2019, issue 2, pages 5-20, DOI: 10.18267/j.cfuc.528.
• Tomáš Buus, 2019, "Fair settlement (consideration) in squeeze-outs
  [Přiměřené vypořádání (protiplnění) při vytěsněních]," Oceňování, Prague University of Economics and Business, volume 12, issue 1, pages 3-22, DOI: 10.18267/j.ocenovani.223.
• Chung-Hua Shen & Chien-An Wang, 2019, "Do New Brooms Sweep Clean? Evidence that New CEOs Take a ‘Big Bath’ in the Banking Industry," Journal of Emerging Market Finance, Institute for Financial Management and Research, volume 18, issue 1, pages 106-144, April, DOI: 10.1177/0972652719831543.
• Petrisor Blidaru Onorel, 2019, "The Importance of Feedback in Organizational Communication," Social-Economic Debates, Association for Entreprenorial Spirit Promotion, volume 8, issue 1, pages 30-38, April.
• Sebastian Oelrich, 2019, "Making regulation fit by taking irrationality into account: the case of the whistleblower," Business Research, Springer;German Academic Association for Business Research, volume 12, issue 1, pages 175-207, April, DOI: 10.1007/s40685-019-0094-6.
• John L. Campbell & Mark Cecchini & Anna M. Cianci & Anne C. Ehinger & Edward M. Werner, 2019, "Tax-related mandatory risk factor disclosures, future profitability, and stock returns," Review of Accounting Studies, Springer, volume 24, issue 1, pages 264-308, March, DOI: 10.1007/s11142-018-9474-y.
• Joshua Cutler & Angela K. Davis & Kyle Peterson, 2019, "Disclosure and the outcome of securities litigation," Review of Accounting Studies, Springer, volume 24, issue 1, pages 230-263, March, DOI: 10.1007/s11142-018-9476-9.
• Jivas Chakravarthy, 2019, "Ideological diversity in standard setting," Review of Accounting Studies, Springer, volume 24, issue 1, pages 113-155, March, DOI: 10.1007/s11142-018-9478-7.
• Ed deHaan & David Larcker & Charles McClure, 2019, "Long-term economic consequences of hedge fund activist interventions," Review of Accounting Studies, Springer, volume 24, issue 2, pages 536-569, June, DOI: 10.1007/s11142-019-9480-8.
• John L. Campbell & Matthew D. DeAngelis & James R. Moon, 2019, "Skin in the game: personal stock holdings and investors’ response to stock analysis on social media," Review of Accounting Studies, Springer, volume 24, issue 3, pages 731-779, September, DOI: 10.1007/s11142-019-09498-9.
• Hans B. Christensen & Mark Maffett & Lauren Vollon, 2019, "Securities regulation, household equity ownership, and trust in the stock market," Review of Accounting Studies, Springer, volume 24, issue 3, pages 824-859, September, DOI: 10.1007/s11142-019-09499-8.
• Andreas Barckow, 2019, "Regulation in Corporate Disclosure," Schmalenbach Business Review, Springer;Schmalenbach-Gesellschaft, volume 71, issue 2, pages 249-253, May, DOI: 10.1007/s41464-018-0058-y.
• Katharina Hombach & Thorsten Sellhorn, 2019, "Shaping Corporate Actions Through Targeted Transparency Regulation: A Framework and Review of Extant Evidence," Schmalenbach Business Review, Springer;Schmalenbach-Gesellschaft, volume 71, issue 2, pages 137-168, May, DOI: 10.1007/s41464-018-0065-z.
• Felix Thielemann & Tami Dinh & Helen Kang, 2019, "Non-GAAP Reporting and Debt Market Outcomes: Evidence from Regulation G," Schmalenbach Business Review, Springer;Schmalenbach-Gesellschaft, volume 71, issue 2, pages 169-203, May, DOI: 10.1007/s41464-019-00074-x.
• Khoirul Aswar, 2019, "Factors on the Accrual Accounting Adoption: Empirical Evidence from Indonesia," International Journal of Business and Economic Sciences Applied Research (IJBESAR), Democritus University of Thrace (DUTH), Kavala Campus, Greece, volume 12, issue 3, pages 36-42, December.
• Francisco J. López-Arceiz & Lourdes Torres & Ana J. Bellostas, 2019, "Does Online Accessibility, as a Transparency Mechanism, Play the Same Role in Private and Public Nonprofit Organizations?," Journal of Entrepreneurial and Organizational Diversity, European Research Institute on Cooperative and Social Enterprises, volume 8, issue 1, pages 42-64.
• Anne M. Garvey & Manuel Ventura-Marco & Carlos Vidal-Meliá, 2019, "Does the pension system’s income statement really matter? A proposal for an NDC scheme with disability and minimum pension benefits," Documentos de Trabajo del ICAE, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Instituto Complutense de Análisis Económico, number 2019-22, Jul.
• Francesco Badia & Tiziana Landi & Valentina Montin, 2019, "Innovation in Public Sector Accounting: a New Role for Local Governments?," Working Papers, University of Ferrara, Department of Economics, number 2019048, Jun.
• Aurelio Bruzzo, 2019, "Situazione socio-economica e politica di coesione in Emilia-Romagna a fine 2018," Working Papers, University of Ferrara, Department of Economics, number 2019068, Aug.
• Aurelio Bruzzo & Monia Barca, 2019, "La capacità amministrativa nella gestione delle politiche di coesione: analisi della performance di spesa dei fondi SIE, a livello europeo e italiano, a fine 2018, cioè al quinto anno del periodo di ," Working Papers, University of Ferrara, Department of Economics, number 2019098, Dec.
• Royman Guao Samper, 2019, "Information economics and financial markets. Interpretation of Stiglitz’s thought," Economía, Instituto de Investigaciones Económicas y Sociales (IIES). Facultad de Ciencias Económicas y Sociales. Universidad de Los Andes. Mérida, Venezuela, volume 44, issue 47, pages 149-173, January-J.
• Soete, Luc, 2019, "From "destructive creation" to "creative destruction": Rethinking Science, Technology and innovation in a global context," MERIT Working Papers, United Nations University - Maastricht Economic and Social Research Institute on Innovation and Technology (MERIT), number 2019-001, Jan.
• Białek-Jaworska Anna & Krawczyk Tomasz, 2019, "Corporate bonds or bank loans? The choice of funding sources and information disclosure of Polish listed companies," Central European Economic Journal, Sciendo, volume 6, issue 53, pages 262-285, January, DOI: 10.2478/ceej-2019-0017.
• Białek-Jaworska Anna & Krawczyk Tomasz, 2019, "Corporate bonds or bank loans? The choice of funding sources and information disclosure of Polish listed companies," Central European Economic Journal, Sciendo, volume 6, issue 53, pages 262-285, January, DOI: 10.2478/ceej-2019-0017.
• Rewczuk Karol & Modzelewski Piotr, 2019, "Determinants of audit fees: Evidence from Poland," Central European Economic Journal, Sciendo, volume 6, issue 53, pages 323-336, January, DOI: 10.2478/ceej-2019-0020.
• Rewczuk Karol & Modzelewski Piotr, 2019, "Determinants of audit fees: Evidence from Poland," Central European Economic Journal, Sciendo, volume 6, issue 53, pages 323-336, January, DOI: 10.2478/ceej-2019-0020.
• Prewysz-Kwinto Piotr, 2019, "Sector Diversification of Statements of Comprehensive Income Illustrated with the Example of Entities Listed on the Warsaw Stock Exchange," Folia Oeconomica Stetinensia, Sciendo, volume 19, issue 2, pages 134-148, December, DOI: 10.2478/foli-2019-0018.
• González Fernando Antonio Ignacio, 2019, "Detecting Anomalous Data in Household Surveys: Evidence for Argentina," Journal of Social and Economic Statistics, Sciendo, volume 8, issue 2, pages 1-10, December, DOI: 10.2478/jses-2019-0001.
• Beata Zyznarska-Dworczak Ivana Mamić Sačer, 2019, "Accounting Systems in Poland and Croatia - comparative study," Zagreb International Review of Economics and Business, Faculty of Economics and Business, University of Zagreb, volume 22, issue 1, pages 55-72, May, DOI: 10.2478/zireb-2019-0012.
• Rauter, Thomas, 2019, "Disclosure Regulation, Corruption, and Investment: Evidence from Natural Resource Extraction," Working Papers, The University of Chicago Booth School of Business, George J. Stigler Center for the Study of the Economy and the State, number 286.
• Booth, Philip, 2019, "Regulation without the state: The example of financial services," IEA Discussion Papers, Institute of Economic Affairs (IEA), number 97.

2018

• Guillaume Plantin & Jean Tirole, 2018, "Marking to Market versus Taking to Market," American Economic Review, American Economic Association, volume 108, issue 8, pages 2246-2276, August.
• Vesna Å tager, 2018, "Strong Competition Among Audit Companies and Power to Achieve Higher Audit Fees: Who is at the Forefront?," Scientific Annals of Economics and Business (continues Analele Stiintifice), Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, volume 65, issue 2, pages 119-138, June.
• Francisco Flores Muñoz & Diego Valentinetti & María Mora Rodríguez & à ngel Mena Nieto, 2018, "The Role of XBRL on EMAS Reporting: An Analysis of Organisational Values Compatibility," Scientific Annals of Economics and Business (continues Analele Stiintifice), Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, volume 65, issue 4, pages 497-514, December.
• Smarandache (Păsătoiu) Marijana Cristina, 2018, "Is Smart Specialization Policy A Viable Solution For The Economic Development Of The European Union Regions?," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 46, pages 23-32, November.
• Ramona-Cristina Ghiţă, 2018, "A Review: Developing A Quality Management Structure For The Educational System In Order To Increase The Institutional Performance By Applying The Principles Of Total Quality Management," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 2, issue 46, pages 61-66, December.
• Muhammad Bilal Lodhi & Irem Batool & Zunaira Khadim, 2018, "Activity-Based Costing (ABC): Implementation and Success in Pakistani Companies," Pakistan Journal of Economic Studies, Department of Economics, The Islamia University of Bahawalpur, Pakistan., volume 1, issue 2, pages 131-151, December.
• L & M & C, 2018, "Groups Of Companies And The Transactions In Between: A Qualitative Analysis Of The In International And National Legislation," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 20, pages 1-11.