Vol. 23, No. 1/2024


Accounting and taxation in Romania: from connection to disconnection? 

Authors: Costel Istrate


Analyzing the causal relationship between tax avoidance and earnings management: Evidence from the STOXX Europe 600 Index

Authors: Olfa Ben Salah


Analysis of accruals earnings management using the Jones Model. The case of Romania listed companies

Authors: Georgiana Burlacu and Ioan-Bogdan Robu


CGSC, audit quality, and Internet reporting: The mediation and moderation analysis

Authors: Mohamed S. El-Deeb, Yasser T. Halim and Ahmed F. Elbayoumi


Does the CEO’s entrenchment affect the financial communication quality? Empirical evidence from France

Authors: Dhouha Bouaziz and Anis Jarboui


The role of IPSAS application in meeting voters yearnings

Author: Shakirat Adepeju Babatunde


Environmental, social, governance and gender diversity under the adoption of European Directive 2014/95/EU

Authors: Christianna Chimonaki, Stelios Papadakis, Christos Lemonakis


IFRS adoption and the value-relevance of financial statements figures in Nigeria

Authors: Japhet Imhanzenobe, Olusegun Vincent and Olalekan Aworinde


Auditors’ characteristics and timeliness of listed family-owned firms in Nigeria

Authors: Rachael Modupe Gbadamosi and Muyiwa Ezekiel Alade


Intellectual capital: A key driver of financial performance in the Macedonian banking industry

Authors: Bojan Malchev, Atanasko Atanasovski and Marina Trpeska


The interconnectivity of ESG research within the realm of sustainability: A bibliometric analysis

Authors: Iuliana-Madalina Petrica (Papuc), Chirata Caraiani, Camelia Iuliana Lungu and Liana-Elena Anica-Popa