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

• 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, September, DOI: 10.37075/YB.2020.1.03.
• 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.
• Hai Wu & Anne-Maree Thomas & Sue Wright, 2020, "Using the R&D capitalisation choice to explain the scale benefits of R&D investment," Australian Journal of Management, Australian School of Business, volume 45, issue 4, pages 579-606, November, DOI: 10.1177/0312896219897749.
• Dmitri Jegorov & Anna Leszczyłowska & Aleksander Łożykowski, 2020, "Estonian corporate tax: Lessons for Poland," mBank - CASE Seminar Proceedings, CASE-Center for Social and Economic Research, number 0163, Apr.
• Tanja ?estanj-Peri? & Suzana Keglevi? Kozjak, 2020, "The Concept of Prudence in Theory and Practice," International Journal of Economic Sciences, International Institute of Social and Economic Sciences, volume 9, issue 1, pages 156-178, June.
• Eleonora Stancheva-Todorova, 2020, "Accounting For Cryptocurrencies – Some Unanswered Questions And Unresolved Issues," Yearbook of the Faculty of Economics and Business Administration, Sofia University, Faculty of Economics and Business Administration, Sofia University St Kliment Ohridski - Bulgaria, volume 19, issue 1, pages 219-241, December.
• Patrick Velte, 2020, "Determinants and consequences of clawback provisions in management compensation contracts: a structured literature review on empirical evidence," Business Research, Springer;German Academic Association for Business Research, volume 13, issue 3, pages 1417-1450, November, DOI: 10.1007/s40685-020-00135-9.
• Reza Hesarzadeh, 2020, "Regulatory oversight and managerial ability," Eurasian Business Review, Springer;Eurasia Business and Economics Society, volume 10, issue 4, pages 559-585, December, DOI: 10.1007/s40821-020-00150-0.
• Jörn Obermann, 2020, "Let’s talk about money! Assessing the link between firm performance and voluntary Say-on-Pay votes," Journal of Business Economics, Springer, volume 90, issue 1, pages 109-135, February, DOI: 10.1007/s11573-019-00931-8.
• Alexander Merz, 2020, "Expensing performance-vested executive stock options: is there underreporting under IFRS 2?," Journal of Business Economics, Springer, volume 90, issue 3, pages 461-493, April, DOI: 10.1007/s11573-019-00960-3.
• Jochen Hundsdoerfer & Julia Wagner, 2020, "How accurately does the CCCTB apportionment formula allocate profits? An evaluation of the European Commission proposal," Journal of Business Economics, Springer, volume 90, issue 4, pages 495-536, May, DOI: 10.1007/s11573-019-00962-1.
• Yuri Biondi & Simone Righi, 2020, "Much ado about making money: the impact of disclosure, news and rumors on the formation of security market prices over time," Journal of Economic Interaction and Coordination, Springer;Society for Economic Science with Heterogeneous Interacting Agents, volume 15, issue 2, pages 333-362, April, DOI: 10.1007/s11403-017-0201-8.
• Oliver Henk, 2020, "Internal control through the lens of institutional work: a systematic literature review," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, volume 31, issue 3, pages 239-273, September, DOI: 10.1007/s00187-020-00301-4.
• Marius Gros & Alexander Nevrela, 2020, "Revisiting the effectiveness of the German accounting enforcement reforms: a replication study," Management Review Quarterly, Springer, volume 70, issue 1, pages 135-164, February, DOI: 10.1007/s11301-019-00162-9.
• Ravi Dharwadkar & David Harris & Linna Shi & Nan Zhou, 2020, "The initiation of audit committee interlocks and the contagion of accounting policy choices: evidence from special items," Review of Accounting Studies, Springer, volume 25, issue 1, pages 120-158, March, DOI: 10.1007/s11142-019-09516-w.
• Timothy A. Seidel & Chad A. Simon & Nathaniel M. Stephens, 2020, "Management bias across multiple accounting estimates," Review of Accounting Studies, Springer, volume 25, issue 1, pages 1-53, March, DOI: 10.1007/s11142-019-09518-8.
• Kyungha Kari Lee & Carolyn B. Levine, 2020, "Audit partner identification and audit quality," Review of Accounting Studies, Springer, volume 25, issue 2, pages 778-809, June, DOI: 10.1007/s11142-020-09533-0.
• Bingxu Fang & Ole-Kristian Hope & Zhongwei Huang & Rucsandra Moldovan, 2020, "The effects of MiFID II on sell-side analysts, buy-side analysts, and firms," Review of Accounting Studies, Springer, volume 25, issue 3, pages 855-902, September, DOI: 10.1007/s11142-020-09545-w.
• Daniela Hohenfels & Reiner Quick, 2020, "Non-audit services and audit quality: evidence from Germany," Review of Managerial Science, Springer, volume 14, issue 5, pages 959-1007, October, DOI: 10.1007/s11846-018-0306-z.
• Thomas Günther & Werner Gleißner & Christian Walkshäusl, 2020, "What happened to financially sustainable firms in the Corona crisis?," Sustainability Nexus Forum, Springer, volume 28, issue 3, pages 83-90, December, DOI: 10.1007/s00550-020-00503-3.
• Monika Wakuła, 2020, "The importance of accounting and reporting in the process of finance management in a basic unit of the territorial government," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 7, issue 3, pages 1996-2011, March, DOI: 10.9770/jesi.2020.7.3(37).
• Enni Savitri & Andreas Andreas & Almasdi Syahza & Tatang Ary Gumanti & Nik Herda Nik Abdullah, 2020, "Corporate governance mechanism and financial performance: role of earnings management," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 7, issue 4, pages 3395-3409, June, DOI: 10.9770/jesi.2020.7.4(54).
• Liudmila Ivanovna Khoruzhy & Malvina Rasulovna Karabasheva & Hafis Ahmed oglu Hajiyev & Natalia Nikolaevna Zhadobina & Natalia Andreevna Alekhina & Rustem Adamovich Shichiyakh, 2020, "Controlled foreign companies: influence on the sovereignty of the national tax base," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 8, issue 2, pages 33-50, December, DOI: 10.9770/jesi.2020.8.2(2).
• Egor V. Dudukalov & Galymzhan O. Spabekov & Liudmila V. Kashirskaya & Andrei V. Sevbitov & Olga Yurievna Voronkova & Lidia Vasyutkina, 2020, "Fiscal goals of regulating the activities of the institute of controlled foreign companies in the digital economy," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 8, issue 2, pages 972-983, December, DOI: 10.9770/jesi.2020.8.2(59).
• Aditya Wira Dianto & Khoirul Aswar, 2020, "Assessing Accrual Accounting Implementation in Cianjur Regency: An Empirical Investigation," International Journal of Business and Economic Sciences Applied Research (IJBESAR), Democritus University of Thrace (DUTH), Kavala Campus, Greece, volume 13, issue 1, pages 7-13, April.
• 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, Paradigm, 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, Paradigm, 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), Paradigm, 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, Paradigm, 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.
• Dr. Mihaela BARCAN, Ph.D Student, 2019, "Study On Human Resources Management Systems In Health Organizations At Global Level," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 33, pages 32-41, November.
• Dr. Laurentiu BARCAN, Ph.D & Dr. Mihaela BARCAN, Ph.D Student, 2019, "Scientific Analysis Of The Factors That Influence The Management Of Human Resources In Health Organizations," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 33, pages 64-71, November.
• Sneha Raut, 2019, "Occurrence of Occupational Fraud in Family Businesses: A Pitch," 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," 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," 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," 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," 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, International Journal of Energy Economics and Policy, 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, International Review of Management and Marketing, 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.