FIN-7015 v1

Bodnar, T. V., Reznikova, V. V., Patsuriia, N. B., Radzyviliuk, V. V., & Kravets, I. M. (2020). Accounting and financial reporting of economic entities: adaptation of Ukrainian legislation to the standards of the European Union. Law & Financial Markets Review, 14 (1), 22–28.
The article addresses financial reporting specific to economic entities. They key concept behind financial reporting is that the established reporting guidelines should be followed.

Timm Rathke, A. A., de Fátima Santana, V., Costa Lourenço, I. M. E., & Dalmácio, F. Z. (2016). International financial reporting standards and earnings management in Latin America. RAC - Revista de Administração Contemporânea, 20 (3), 368–388.
This article provides some insight of standards in financial reporting regardless of location.

Breen, O., Cordery, C., Crawford, L., & Morgan, G. (2018). Should npos follow international standards for financial reporting? A multinational study of views. International Journal of Voluntary & Nonprofit Organizations, 29, 1330-1346.
This article provides some insight on the requirements of non-profit-organization in following international financial reporting standards.

Baloch, Q., Ihsan, A., Kakakhel, S., & Sethi, S. (2015). Impact of firm size, asset tangibility and retained earnings on financial leverage: Evidence from auto sector, Pakistan. Abasyn University Journal of Social Science 8 (1), 143-155.
This article looks at the impact of firm size, asset tangibility and retained earnings on the financial leverage in support of continued business operations.