Search Results

Search Results

• Accounting according to the Czech legislation or IFRS? Czechia case study

  Michal Krajňák

  Abstract 1124 | PDF Downloads 824 | DOI https://doi.org/10.3846/jbem.2024.21531

  Page 553–571
  

  2024-07-04

• Examining the readability of accounting narratives derived from earnings management

  Herenia Gutiérrez-Ponce, Julian Chamizo González, Manar Al-Mohareb

  Abstract 1396 | PDF Downloads 1095 | DOI https://doi.org/10.3846/jbem.2023.20447

  Page 1080–1101
  

  2023-12-29

• Influence of environmental factors on the evolution of Romanian public accounting

  Cristina Silvia Nistor, Adela Deaconu, Codruta Mare

  Abstract 1201 | PDF Downloads 1037 | DOI https://doi.org/10.3846/16111699.2013.804872

  Page 1154-1169
  

  2015-12-24

• The influence of professional qualification on customer perceptions of accounting services quality and retention decisions

  Maja Zaman Groff, Sergeja Slapničar, Neža Štumberger

  Abstract 1398 | PDF Downloads 1387 | DOI https://doi.org/10.3846/16111699.2013.858076

  Page 753-768
  

  2015-09-10

• Mathematical model for identifying and quantifying the overall environmental cost

  Sorinel Capusneanu , Dan Ioan Topor , Mihaela Stefan Hint , Constantin Aurelian Ionescu , Mihaela Denisa Coman , Liliana Paschia , Nicoleta Luminita Gudanescu Nicolau , Oana Raluca Ivan

  Abstract 1948 | PDF Downloads 1361 | DOI https://doi.org/10.3846/jbem.2020.13217

  Page 1307-1328
  

  2020-07-24

• Smart tourism economics: introducing a technology-driven competitive advantages framework

  Liana-Elena Anica-Popa , Iuliana-Mădălina Petrică (Papuc) , Chirața Caraiani , Camelia-Iuliana Lungu

  Abstract 2654 | PDF Downloads 1293 | DOI https://doi.org/10.3846/jbem.2025.23733

  Page 465–487
  

  2025-05-19

• Russian public sector reform: The impact on university accounting

  Konstantin Timoshenko

  Abstract 1063 | PDF Downloads 689 | DOI https://doi.org/10.3846/1611-1699.2008.9.133-144

  Page 133-144
  

  2008-06-30

• Detection models for unintentional financial restatements

  Mário Papík , Lenka Papíková

  Abstract 4575 | PDF Downloads 3078 | DOI https://doi.org/10.3846/jbem.2019.10179

  Page 64-86
  

  2020-01-14

• Modeling the relationship between integrated reporting quality and sustainable business development

  Marius-Sorin Ciubotariu , Marian Socoliuc , Veronica Grosu , Svetlana Mihaila, Cristina Gabriela Cosmulese

  Abstract 2322 | PDF Downloads 1617 | DOI https://doi.org/10.3846/jbem.2021.15601

  Page 1531-1550
  

  2021-11-10

• Digitalization of Romanian public administration: a panel data analysis at regional level

  Alexandra Frățilă, Mirela Păunescu, Elena-Mirela Nichita, Paula Lazăr

  Abstract 2578 | PDF Downloads 1993 | DOI https://doi.org/10.3846/jbem.2023.18574

  Page 74–92
  

  2023-02-10

• Finance business partnering and manufacturing firms’ performance: a mediating role of non-financial performance

  Yi Fei Zhang , Mohammad Namazi, Yong Qing Guo , Xuan Li

  Abstract 2584 | PDF Downloads 2248 | DOI https://doi.org/10.3846/jbem.2020.12002

  Page 473-496
  

  2020-03-16

• Information search behavior and tax consultants’ recommendation: experimental examination on the role of social norms

  Fauzan Misra, Slamet Sugiri, Eko Suwardi, Ertambang Nahartyo

  Abstract 3746 | PDF Downloads 1765 | DOI https://doi.org/10.3846/jbem.2020.11406

  Page 115-135
  

  2020-01-14

• Value relevance of accounting figures in presence of earnings management. Are enforcement and ownership diffusion really enough?

  Susana Callao, Riccardo Cimini, José Ignacio Jarne

  Abstract 1289 | PDF Downloads 1264 | DOI https://doi.org/10.3846/16111699.2016.1203816

  Page 1286-1299
  

  2016-12-21

• Merger decisions, accounting information and performance stability inside and outside of economic crisis periods: evidence from Greece

  Michail Pazarskis, Nikolaos Giovanis, Andreas Koutoupis, Aikaterini Chasiotou

  Abstract 1176 | PDF Downloads 1092 | DOI https://doi.org/10.3846/jbem.2022.17697

  Page 1170–1193
  

  2022-11-08

• Fintech accounting and Industry 4.0: future-proofing or threats to the accounting profession?

  Melinda Timea Fülöp , Dan Ioan Topor , Constantin Aurelian Ionescu , Sorinel Căpușneanu , Teodora Odett Breaz , Sorina Geanina Stanescu

  Abstract 5266 | PDF Downloads 4377 | DOI https://doi.org/10.3846/jbem.2022.17695

  Page 997–1015
  

  2022-10-07

• Composite financial performance index prediction – a neural networks approach

  Diana Claudia Sabău Popa , Dorina Nicoleta Popa , Victoria Bogdan , Ramona Simut

  Abstract 3435 | PDF Downloads 3140 | DOI https://doi.org/10.3846/jbem.2021.14000

  Page 277-296
  

  2021-02-01

• EU non-financial reporting research – insights, gaps, patterns and future agenda

  Cristina Alexandrina Ştefănescu , Adriana Tiron-Tudor , Ecaterina Monica Moise

  Abstract 3015 | PDF Downloads 2514 | DOI https://doi.org/10.3846/jbem.2020.13479

  Page 257-276
  

  2021-01-27

• A hybrid linguistic fuzzy multiple criteria group selection of a chief accounting officer

  Violeta Keršulienė, Zenonas Turskis

  Abstract 1283 | PDF Downloads 930 | DOI https://doi.org/10.3846/16111699.2014.903201

  Page 232-252
  

  2014-04-29

• The effects of COVID-19 on firms’ liquidity: evidence from the Athens Stock Exchange

  Michail Nerantzidis , Andreas Koutoupis , Panayiotis Tzeremes , Georgios Drogalas , Dimitrios Mitskinis

  Abstract 1316 | PDF Downloads 1129 | DOI https://doi.org/10.3846/jbem.2023.18637

  Page 155–176
  

  2023-03-08

• Determining the criticality profile of manufacturing SMEs under the influence of internal and external factors on performance

  Veronica Grosu, Corina Petrescu, Marius-Sorin Ciubotariu

  Abstract 1205 | PDF Downloads 925 | DOI https://doi.org/10.3846/jbem.2024.22068

  Page 751–773
  

  2024-09-05

• Effectiveness of the ESG approach in portfolio selection – an empirical evidence from the US stock market

  Radu-Alexandru Șerban, Diana Marieta Mihaiu, Vasile Brătian, Alin Opreana, Mihaela Herciu

  Abstract 938 | PDF Downloads 568 | DOI https://doi.org/10.3846/jbem.2025.24751

  Page 918–940
  

  2025-09-18

• ESG uncertainty and corporate capital investment behavior: the mediating role of environmental expenditures

  Sisi Chen, Umar Farooq , Abdulrahman Alomair , Abdulaziz S. Al Naim

  Abstract 306 | PDF Downloads 161 | DOI https://doi.org/10.3846/jbem.2026.26691

  Page 367–385
  

  2026-04-30

• Fuzzy extension of the CODAS method for multi-criteria market segment evaluation

  Mehdi Keshavarz Ghorabaee, Maghsoud Amiri, Edmundas Kazimieras Zavadskas, Reyhaneh Hooshmand, Jurgita Antuchevičienė

  Abstract 2403 | PDF Downloads 2476 | DOI https://doi.org/10.3846/16111699.2016.1278559

  Page 1-19
  

  2017-02-05

• More than reporting: enterprise resource planning as enabler of business model transformation for climate change mitigation

  Sînziana-Maria Rîndașu , Adalberto Rangone, Liliana Ionescu-Feleagă , Yuriy Bilan

  Abstract 397 | PDF Downloads 265 | DOI https://doi.org/10.3846/jbem.2026.26451

  Page 262–284
  

  2026-04-14

• Reference model of business informatics economics management

  Milos Maryska, Jaroslav Wagner

  Abstract 1211 | PDF Downloads 1328 | DOI https://doi.org/10.3846/16111699.2013.789449

  Page 621-637
  

  2014-12-22