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Material Type: Article
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Advanced methods of earnings management: monotonic trends and change-points under spotlight in the Visegrad countriesOeconomia Copernicana, 2020-06, Vol.11 (2), p.371-400 [Peer Reviewed Journal]2020. This work is published under https://creativecommons.org/licenses/by/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2083-1277 ;EISSN: 2353-1827 ;DOI: 10.24136/oc.2020.016Full text available |
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2 |
Material Type: Article
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Intangible Assets, Goodwill and Earnings Management: Evidence from France and the UKFolia oeconomica stetinensia, 2022-06, Vol.22 (1), p.111-129 [Peer Reviewed Journal]2022. This work is published under https://creativecommons.org/licenses/by-sa/4.0 (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 1730-4237 ;ISSN: 1898-0198 ;EISSN: 1898-0198 ;DOI: 10.2478/foli-2022-0006Full text available |
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3 |
Material Type: Article
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TAXONOMY OF FINANCIAL REPORTING IN THE CONTEXT OF DIGITALIZATION OF THE ECONOMY: DOMESTIC AND INTERNATIONAL ANALYSIS SCIENTIFIC RESEARCHStudia Universitatis Vasile Goldiş Arad. Seria ştiinţe economice, 2023-06, Vol.33 (2), p.49-70 [Peer Reviewed Journal]ISSN: 1584-2339 ;ISSN: 2285-3065 ;EISSN: 2285-3065 ;DOI: 10.2478/sues-2023-0008Full text available |
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Material Type: Article
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MANIPULATION OF FINANCIAL STATEMENTS THROUGH THE USE OF CREATIVE ACCOUNTING. CASE OF ROMANIAN COMPANIESStudia Universitatis Vasile Goldiş Arad. Seria ştiinţe economice, 2020-09, Vol.30 (3), p.90-107 [Peer Reviewed Journal]2020. This work is published under https://creativecommons.org/licenses/by/4.0 (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 1584-2339 ;EISSN: 2285-3065 ;DOI: 10.2478/sues-2020-0019Full text available |
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5 |
Material Type: Article
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Earnings management model for Visegrad Group as an immanent part of creative accountingOeconomia Copernicana, 2022-12, Vol.13 (4), p.1143-1176 [Peer Reviewed Journal]ISSN: 2083-1277 ;EISSN: 2353-1827 ;DOI: 10.24136/oc.2022.033Full text available |
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Material Type: Article
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TARGET COSTING SUITABILITY FOR IMPROVEMENTS OF LEAN SUPPLY CHAINSFACTA UNIVERSITATIS - Economics and Organization, 2021-01, Vol.18 (2), p.203-216ISSN: 0354-4699 ;EISSN: 2406-050X ;DOI: 10.22190/FUEO210123014NFull text available |
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Material Type: Article
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Encompassing Non-Financial Reporting in A Coercive Framework for Enhancing Social Responsibility: Romanian Listed Companies’ CaseAmfiteatru economic, 2019-08, Vol.21 (52), p.590-606 [Peer Reviewed Journal]2019. This work is published under https://creativecommons.org/licenses/by/4.0 (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 1582-9146 ;ISSN: 2247-9104 ;EISSN: 2247-9104 ;DOI: 10.24818/EA/2019/52/590Full text available |
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8 |
Material Type: Article
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DIGITALIZATION AS A VECTOR OF INFORMATION SYSTEMS DEVELOPMENT AND ACCOUNTING SYSTEM MODERNIZATIONStudia Universitatis Vasile Goldiş Arad. Seria ştiinţe economice, 2021-12, Vol.31 (4), p.18-39 [Peer Reviewed Journal]2021. This work is published under https://creativecommons.org/licenses/by/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 1584-2339 ;ISSN: 2285-3065 ;EISSN: 2285-3065 ;DOI: 10.2478/sues-2021-0017Full text available |
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9 |
Material Type: Article
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The use of Beneish M-scores to reveal creative accounting: evidence from SlovakiaEquilibrium (Toruń ), 2022-06, Vol.17 (2), p.481-510 [Peer Reviewed Journal]2022. This work is published under https://creativecommons.org/licenses/by/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 1689-765X ;EISSN: 2353-3293 ;DOI: 10.24136/eq.2022.017Full text available |
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10 |
Material Type: Article
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ANALYSIS OF IMPACT OF CHANGES IN IFRSs ON CONVERGENCE OF ACCOUNTING SYSTEMS IN WORLDStudia Universitatis Vasile Goldiş Arad. Seria ştiinţe economice, 2021-09, Vol.31 (3), p.75-103 [Peer Reviewed Journal]2021. This work is published under https://creativecommons.org/licenses/by/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 1584-2339 ;ISSN: 2285-3065 ;EISSN: 2285-3065 ;DOI: 10.2478/sues-2021-0015Full text available |
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11 |
Material Type: Article
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Application of selected data mining techniques in unintentional accounting error detectionEquilibrium (Toruń ), 2021-03, Vol.16 (1), p.185-201 [Peer Reviewed Journal]2021. This work is published under https://creativecommons.org/licenses/by/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 1689-765X ;EISSN: 2353-3293 ;DOI: 10.24136/eq.2021.007Full text available |
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12 |
Material Type: Article
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THE IMPACT OF OPERATING CASH FLOW AND CURRENT RATIO ON THE PROFITABILITY IN CONSTRUCTION INDUSTRYStudia Universitatis Vasile Goldiş Arad. Seria ştiinţe economice, 2020-03, Vol.30 (1), p.22-32 [Peer Reviewed Journal]2020. This work is published under https://creativecommons.org/licenses/by-nc-nd/3.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 1584-2339 ;ISSN: 2285-3065 ;EISSN: 2285-3065 ;DOI: 10.2478/sues-2020-0002Full text available |
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13 |
Material Type: Article
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Functional business valuation – The theoretical foundation of argumentation value and its underlying functionManagerial Economics, 2020, Vol.21 (2), p.157-175 [Peer Reviewed Journal]ISSN: 1898-1143 ;EISSN: 2353-3617Full text available |
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14 |
Material Type: Article
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GROUPING OF MAJOR CHANGES IN CONCEPTUAL FRAMEWORK OF FINANCIAL REPORTING AND ANALYSIS OF NEW CHALLENGESStudia Universitatis Vasile Goldiş Arad. Seria ştiinţe economice, 2021-06, Vol.31 (2), p.20-44 [Peer Reviewed Journal]2021. This work is published under https://creativecommons.org/licenses/by/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 1584-2339 ;ISSN: 2285-3065 ;EISSN: 2285-3065 ;DOI: 10.2478/sues-2021-0007Full text available |
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15 |
Material Type: Article
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The Impact of Accounting Information Systems on Bank Performance: The Case of LebanonManagement and Economics Review, 2022-10, Vol.7 (3), p.405-422 [Peer Reviewed Journal]ISSN: 2501-885X ;EISSN: 2501-885X ;DOI: 10.24818/mer/2022.10-10Full text available |
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16 |
Material Type: Article
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Synchronized Accounting - the Vector of Progress and Performance in Economic EntitiesActa Universitatis Danubius. Œconomica, 2021-01, Vol.17 (1), p.294-314 [Peer Reviewed Journal]ISSN: 2065-0175 ;EISSN: 2067-340XFull text available |
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17 |
Material Type: Article
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Evaluation of the Performances of Economic Entities under the Impact of the Accounting ModelActa Universitatis Danubius. Œconomica, 2021-01, Vol.17 (5), p.123-141 [Peer Reviewed Journal]ISSN: 2065-0175 ;EISSN: 2067-340XFull text available |
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18 |
Material Type: Article
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Capitalizing on the Valences of the Internal Audit in Achieving a Reliable and Efficient Financial- Accounting SystemActa Universitatis Danubius. Œconomica, 2021-01, Vol.17 (2), p.266-289 [Peer Reviewed Journal]ISSN: 2065-0175 ;EISSN: 2067-340XFull text available |
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19 |
Material Type: Article
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INTANGIBLE ASSETS IMPACT ON SUSTAINABLE GROWTH RATE OF ENTERPRISES IN THE REPUBLIC OF SERBIAFACTA UNIVERSITATIS - Economics and Organization, 2021, Vol.18 (4), p.383-396ISSN: 0354-4699Full text available |
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20 |
Material Type: Article
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Analysis of Congruency Effects of Corporate Responsibility Code Implementation on Corporate Sustainability in Bio-EconomyAmfiteatru economic, 2019-08, Vol.21 (52), p.536-553 [Peer Reviewed Journal]2019. This work is published under https://creativecommons.org/licenses/by/4.0 (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 1582-9146 ;ISSN: 2247-9104 ;EISSN: 2247-9104 ;DOI: 10.24818/EA/2019/52/536Full text available |