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Research classified by
Journal of
Economic Literature (JEL) codes Top JEL M: Business Administration and Business Economics; Marketing; AccountingM4: AccountingM41: Accounting
This topic is covered by the following reading lists: Mondialisation
2009 Determinants for using visible reserves in German banks: an empirical study by Bornemann, Sven & Homölle, Susanne & Hubensack, Carsten & Kick, Thomas & Pfingsten, Andreas [Downloadable!] 2009 Challenges of international financial reporting standards (ifrs) in the islamic accounting world, case of middle eastern countries by Amged Abd El Razik [Downloadable!] 2009 Issues on recognition, measurement and impairment of goodwill by Bunea-Bontaş, Cristina Aurora & Petre, Mihaela Cosmina [Downloadable!] 2009 Arguments for introducing accrual based accounting in the public sector by Bunea-Bontaş, Cristina Aurora & Petre, Mihaela Cosmina [Downloadable!] 2009 New approaches regarding business combinations by Bunea-Bontaş, Cristina Aurora & Petre, Mihaela Cosmina [Downloadable!] 2009 Issues on Hedge Effectiveness Testing by Bunea-Bontaş, Cristina Aurora & Petre, Mihaela Cosmina & Culiţă, Gica [Downloadable!] 2009 Modul de determinare a costului unitar de producţie pentru metrul cub de masă lemnoasă pe picior by Tenovici, Cristina & Albici, Mihaela [Downloadable!] 2009 STRATEGIC costs management at societies group level. Multicriterial model for optimization by Pirvu, Cerasela & Mehedintu, Anca [Downloadable!] 2009 Basic Principles of Hedge Accounting by Bunea-Bontas, Cristina Aurora [Downloadable!] 2009 Investitiile imateriale si performantele IMM-urilor by Iacob, Constanta & Pirvu, Cerasela [Downloadable!] 2009 Legitimacy to develop fair value measurement standards: The Case of the IVSC Discussion Paper – Determination of fair value of intangible assets for IFRS reporting purposes by Deaconu, Adela & Nistor, Cristina Silvia & Filip , Crina [Downloadable!] 2009 Intellectual capital communication: evidence from social and sustainability reporting by Passetti, Emilio & Tenucci, Andrea & Cinquini, Lino & Frey, Marco [Downloadable!] 2009 Evaluarea pe baza de active: analiza critica by Goagara, Daniel & Giurca Vasilescu, Laura [Downloadable!] 2009 Short Arbitrage, Return Asymmetry And The Accrual Anomaly by Hirshleifer, David & Teoh, Siew Hong & Yu, Jeff Jiewei [Downloadable!] 2009 Reverse Charging Purchases to Intra-transportation Means in the Context of New Tax Regulations by Ecobici, Nicolae & Busan, Gabriela [Downloadable!] 2009 Accounting Monograph on the Accounting for the Movement of Timber to Forest Exploitation Companies by Ecobici, Nicolae & Busan, Gabriela [Downloadable!] 2009 Some considerations on accounting for pawnshops in Romania by Huian, Maria Carmen [Downloadable!] 2009 Opinions on allocation of profit carried forward to dividends by Bunget, Ovidiu-Constantin [Downloadable!] 2009 About intellectual forgery in romanian accounting law by Bunget, Ovidiu-Constantin [Downloadable!] 2009 Aspecte conceptuale si tehnice privind viitoare reglementari contabile pentru IMM-uri in Europa by Deaconu, Adela & Popa , Irimie & Buiga, Anuta & Fulop , Melinda [Downloadable!] 2009 Adoption and diffusion of double entry book-keeping in Mexico and Spain: A related but under-investigated development by Batiz-Lazo, Bernardo & Hernandez-Borreguero, Julian & Maixe-Altes, J. Carles & NuÑez-Torrado, Miriam [Downloadable!] 2009 Potential dividends versus actual cash flows in firm valuation by Magni, Carlo Alberto & Vélez-Pareja, Ignacio [Downloadable!] 2009 Axiomatization of residual income and generation of financial securities by Ghiselli Ricci, Roberto & Magni, Carlo Alberto [Downloadable!] 2009 Explaining earnings persistence: a threshold autoregressive panel unit root approach by Galimberti, Jaqueson Kingeski & Cupertino, César Medeiros [Downloadable!] 2009 Studiu privind posibilitatea implementarii balance scorecard-ului in universitati by Nistor, Cristina Silvia [Downloadable!] 2009 Do Multinationals or Domestic Firms Face Higher Effective Tax Rates? by Kevin S. Markle & Douglas Shackelford [Downloadable!] 2009 Disclosure and the Cost of Capital: Evidence from Firms’ Responses to the Enron Shock by Christian Leuz & Catherine Schrand [Downloadable!] 2009 Information Asymmetry, Information Precision, and the Cost of Capital by Richard A. Lambert & Christian Leuz & Robert E. Verrecchia [Downloadable!] 2009 Economic Loan Loss Provision and Expected Loss by Stefan Hlawatsch & Sebastian Ostrowski [Downloadable!] 2009 Corporate governance and impression management in annual press releases by Beatriz García Osma & Encarna Guillamón Saorín [Downloadable!] 2009 Gray Markets and Multinational Transfer Pricing by Romana L. Autrey & Francesco Bova [Downloadable!] 2009 Manipulation des Börsenkurses durch gezielte Informationspolitik im Rahmen von Squeeze-Outs? – Eine empirische Untersuchung am deutschen Kapitalmarkt by Moritz Bassemir & Felix F. Fischer & Holger Daske [Downloadable!] 2009 Board Committees, CEO Compensation, and Earnings Management by Christian Laux & Volker Laux [Downloadable!] 2009 On the Fortunes of Stock Exchanges and Their Reversals: Evidence from Foreign Listings by Fernandes, Nuno & Giannetti, Mariassunta [Downloadable!] 2009 Reverse Charging Purchases to Intra-Transportation Means in the Context of New Tax Regulations by Ecobici Nicolae & Merita Busan Gabriela [Downloadable!] 2009 Financial Audit and a Well Organized Accounting by Starcea Dumitru [Downloadable!] 2009 Fair value versus historic cost Valuation for Biological assets: Implications for the quality of financial information by Josep Ma. Argiles (UB) & Josep Garcia Bladon (IQS) & Teresa Monllau (UPF) [Downloadable!] 2009 The Incidence of The Fair Value of Real Estate in The Usefulness of Financial Statements: a Research Note by Andrés Navarro Galera & María del Carmen Peréz López [Downloadable!] 2009 How Taxes can Affect Earnings Quality? Empirical Evidence from Spanish Private Firms by Juan Monterrey Mayoral & Amparo Sánchez Segura [Downloadable!] 2009 EVA – Advanced method for performance evaluation in banks by POPA Gabriela & MIHAILESCU Laurentiu & CARAGEA Codin [Downloadable!] 2009 Management accountants’ participation in strategic management processes: A cross-industry comparison by Bostjan Aver & Simon Cadez [Downloadable!] 2009 Accounting Policies of HEP d.d. Zagreb According to International Standards by Velimir Lovric [Downloadable!] 2009 Trends of Voluntary Internet Reporting in Croatia: Analysis for the Period 2005 - 2007 by Ivica Pervan [Downloadable!] 2009 Banka başarısızlıklarının yapay sinir ağlarıylatahmini: Türk bankacılık sistemi üzerine karşılaştırmalı bir uygulama by Ünsal BAN & Murat MAZIBAŞ 2009 Opportunity Cost, Excess Profit, and Counterfactual Conditionals by Carlo Alberto Magni [Downloadable!] 2009 Finanzkrise: die Rolle der Rechnungslegung by Joachim Gassen [Downloadable!] 2009 Evolution de la norme du contrôle interne dans le contexte public local by Julien Batac & David Carassus & Christophe Maurel 2009 The Analysis Of Financial Fragility’S Effects On Textile Industry With The Assistance Of Financial Ratios- 1992-2003 Analysis by Arman Aziz Karagul & Bilge Kagan Ozdemir [Downloadable!] 2009 An Evaluation Of Transformations In Financial Performance Measurement In Terms Of Turkey by Murat Ertugrul [Downloadable!] 2009 An Approach Of The Relationship Between Financial Audit And Accounting Financial Controlling by Assoc. Prof. Ph.D Madalina Bogdan [Downloadable!] 2009 The Politics Of Financial Auditing by Assist. Ph.D Student Vinatoru Sorin-Sandu & Prof. Ph.D Domnisoru Sorinel [Downloadable!] 2009 The Competences And The Impact Of Evaluation Categories On The Fidelity Of Accounting Information by Assoc Prof. Ph.D Mihai Antonescu & Ph.D Student Ligia Antonescu [Downloadable!] 2009 Cost Analysis of Good Practice – a Case Study for Dentistry Services in Romania by Duţescu Adriana & Ponorîcă Andreea Gabriela & Stănilă Georgiana Oana [Downloadable!] 2009 Pleading for the management controller profession in the trade area by Mihaela Dumitrana & Mariana Gl?van & M?d?lina Dumitru [Downloadable!] 2008 Empirische Analyse des Offenlegungszeitpunkts von Jahresabschlüssen nach dem EHUG by Henselmann, Klaus & Kaya, Devrimi [Downloadable!] 2008 Earnings Management and Audit Adjustments: An Empirical Study of IBEX 35 Constituents by Oriol Amat & Oscar Elvira & Petya Platikanova [Downloadable!] 2008 Measuring Intangibles' Productivity. Empirical Evidence from Spanish Firms by Ester Oliveras & David Castillo [Downloadable!] 2008 Why is it so Hard to Value Intangibles? Evidence from Investments in High-Technology Start-Ups by GAVIN C REID & JULIA A SMITH [Downloadable!] 2008 Earnings Management and Contest to the Control: An Analysis of European Family Firms by Jara-Bertin, Mauricio & López-Iturriaga, Félix J. [Downloadable!] 2008 On the Interplay between Strategy and Management Control Systems by Aernoudts, R.H.R.M. [Downloadable!] 2008 Historia de un romance singular: encuentros y desencuentros de la partida doble en México by Batiz-Lazo, Bernardo & Hernandez-Borreguero, Julian & Maixe-Altes, J. Carles & Nu~ez-Torrado, Miriam [Downloadable!] 2008 Thought and Behavior Contagion in Capital Markets by Hirshleifer, David & Teoh, Siew Hong [Downloadable!] 2008 Thought and Behavior Contagion in Capital Markets by Hirshleifer, David & Teoh, Siew Hong [Downloadable!] 2008 Governança corporativa e divulgação de relatórios financeiros anuais by Amaral, Hudson & Iquiapaza, Robert & Tomaz, Wesley & Bertucci, Luiz [Downloadable!] 2008 Potential dividends and actual cash flows. Theoretical and empirical reasons for using ‘actual’ and dismissing ‘potential’, Or: How not to pull potential rabbits out of actual hats by Vélez-Pareja, Ignacio & Magni, Carlo Alberto [Downloadable!] 2008 The Justifying Documents – the Accounting Registration Base of the Works and Services Executed By Third Parties by ciumag, marin & ciumag, anca [Downloadable!] 2008 The Taxation and Accountancy of Luncheon Voucher by Ciumag, Marin [Downloadable!] 2008 The Role of Batch Costing and Cost Accounting in the Managerial Process by Ciumag, Marin & Ciumag, Anca [Downloadable!] 2008 The effects of stock options accounting regulation on corporate governance: A comparative European study by Butzbach, Olivier & Di Carlo, Ferdinando [Downloadable!] 2008 Solutii pentru masurarea calitatii informatiei contabile by Deaconu, Adela & Filip, Crina & Buiga, Anuta [Downloadable!] 2008 Banking accountancy of transaction titles operations by Troaca, Victor [Downloadable!] 2008 Yearly balance sheet and the account for profit and loss made by banking societies by Troaca, Victor [Downloadable!] 2008 Strengthening the annual financial statements of the banks by Troaca, Victor & Troaca, Mihaela-Elvira [Downloadable!] 2008 Accounting Information - Power Instrument for Advanced Management in Knowledge Based Organizations by Potecea , Olga & Gabroveanu, Emilia & Radneantu, Nicoleta [Downloadable!] 2008 The Book-Keeping of Inside-Community Transactions by Paliu-Popa, Lucia [Downloadable!] 2008 Book Keeping of International Commercial Transactions by Paliu-Popa, Lucia [Downloadable!] 2008 Fiscal and Book-Keeping Issues Regarding Financing Through Leasing System in European Context by Paliu-Popa, Lucia [Downloadable!] 2008 Comparative Survey on the Records of Fixed Assets of Companies and Public Institutions by Ecobici, Nicolae [Downloadable!] 2008 IPSAS versus National Norms on Public Institutions' Own Capitals by Ecobici, Nicolae [Downloadable!] 2008 Financial-Accounting Settlements Applying in 2008 by Antonescu, Mihai & Antonescu, Ligia [Downloadable!] 2008 Splitting Up Value: A Critical Review of Residual Income Theories by Carlo Alberto, Magni [Downloadable!] 2008 The transition to IFRS: disclosures by Portuguese listed companies by Patricia Teixeira Lopes & Rui Couto Viana [Downloadable!] 2008 Accounting for Defined Benefit Plans: An International Comparison of Exchange-Listed Companies by Clara Severinson [Downloadable!] 2008 What is a Company Really Worth? Intangible Capital and the "Market to Book Value" Puzzle by Charles R. Hulten & Xiaohui Hao [Downloadable!] 2008 Capital Structure and Debt Structure by Joshua D. Rauh & Amir Sufi [Downloadable!] 2008 Earnings Quality and Ownership Structure: The Role of Private Equity Sponsors by Sharon Katz [Downloadable!] 2008 Footnotes Aren't Enough: The Impact of Pension Accounting on Stock Values by Julia Coronado & Olivia S. Mitchell & Steven A. Sharpe & S. Blake Nesbitt [Downloadable!] 2008 Differences in Social Preferences - Are They Profitable for the Firm? by Küpper, Hans-Ulrich & Sandner, Kai [Downloadable!] 2008 Balancing Performance Measures When Agents Behave Competitively in an Environment With Technological Interdependencies by Sandner, Kai [Downloadable!] 2008 Abnormal Accrual, Informed Trader, and Long-Term Stock Return: Evidence from Japan by Katsuhiko Muramiya & Kazuhisa Otogawa & Tomomi Takada [Downloadable!] 2008 Managerial Ownership and Accounting Conservatism: Empirical Evidence from Japan by Akinobu Shuto & Tomomi Takada [Downloadable!] 2008 Determinantes de la divulgación de información previsional en España: un análisis de las empresas del ibex 35 by Marco Trombetta & Francisco Bravo Urquiza & María Cristina Abad Navarro [Downloadable!] 2008 Are stewardship and valuation usefulness compatible or alternative objectives of financial accounting? by Joachim Gassen [Downloadable!] 2008 The Value-Relevance of Adopting IFRS: Evidence from 145 NGAAP Restatements by Gjerde, Øystein & Knivsflå, Kjell Henry & Sættem, Frode [Downloadable!] 2008 Market Reaction to the Adoption of IFRS in Europe by Christopher S. Armstrong & Mary E. Barth & Alan D. Jagolinzer & Edward J. Riedl [Downloadable!] 2008 Organizational Design and Control across Multiple Markets: The Case of Franchising in the Convenience Store Industry by Dennis Campbell & Srikant M. Datar & Tatiana Sandino [Downloadable!] 2008 Zur Herstellkostenuntergrenze des BilMoG by Lengsfeld, Stephan & Wielenberg, Stefan [Downloadable!] 2008 Do we measure what we get? by Jennifer Kunz [Downloadable!] 2008 CEO compensations in a stakeholders' regime : an empirical investigation with French listed companies by Cazavan-Jeny, Anne & Margaine, Julien & Missonier-Piera, Franck [Downloadable!] 2008 Supply and demand for European accounting research. Evidence from EAA congresses by Cazavan-Jeny, Anne & Jeanjean, Thomas [Downloadable!] 2008 The governance of intangibles: Rethinking financial reporting and the Board of directors by Yuri Biondi & Antoine Rebérioux [Downloadable!] 2008 The Degradation of Distorted Performance Measures by Randolph Sloof & Mirjam van Praag [Downloadable!] 2008 Dynamic Tax Depreciation Strategies by De Waegenaere, A.M.B. & Wielhouwer, J.L. [Downloadable!] 2008 On the Effects of the Degree of Discretion in Reporting Managerial performance by De Waegenaere, A.M.B. & Wielhouwer, J.L. [Downloadable!] 2008 Data games. Sharing public goods with exclusion by Pierre, DEHEZ & Daniela, TELLONE [Downloadable!] 2008 IFRS and the Need for Non-Financial Information by Tristan Boyer & Elena Chane-Alune [Downloadable!] 2008 Budgetary and accounting experience in public sector- comparative case study by Rodica Gabriela Blidisel & Adina Popa & Andra Pop [Downloadable!] 2008 Investor relations on the internet. An empirical study of Romanian listed companies by Adina Popa & Rodica Gabriela Blidisel & Andra Pop [Downloadable!] 2008 Change Management – Wandlungsprozesse erfolgreich planen und umsetzen by Claus Steinle & Bernd Eggers & Friedel Ahlers [Downloadable!] 2008 Consideraţii Teoretice Privind Evaziunea Fiscală Vs Frauda Fiscală by Dinga, Emil [Downloadable!] 2008 Discussion of "Distorted Performance Measurement And Relational Contracts" by Christian Riegler [Downloadable!] 2008 Distorted Performance Measurement And Relational Contracts by Jörg Budde [Downloadable!] 2008 Impact of Lease Capitalization on Financial Ratios of Listed German Companies by Rolf Uwe Fülbier & Jorge Lirio Silva & Marc Henrik Pferdehirt [Downloadable!] 2008 Market Risk Reporting by the World’s Top Banks: Evidence on the Diversity of Reporting Practice and the Implications for International Accounting Harmonisation by Margaret Woods & Kevin Dowd & Christopher Humphrey [Downloadable!] 2008 Online Financial Reporting Disclosure Requirements Across Central and Eastern European Countries by Bogdan Victoria & Popa Dorina Nicoleta [Downloadable!] 2008 A comparative study on accounting heredity: the case of ex soviet countries versus other eastern european countries by Ristea Mihai & Artemisa Calu Daniela & Olimid Lavinia & Guse Gina Raluca & Guse Gina Raluca [Downloadable!] 2008 Aspects Regarding Corporate Mandatory And Voluntary Disclosure by Popa Adina & Peres Ion [Downloadable!] 2008 Transfer Prices: Mechanisms, Methods And International Approaches by Pop Cosmina & Pop Valer & Balaciu Diana [Downloadable!] 2008 The Improvement Process of the Romanian Educational Accounting System Toward a Global Economic Environment by Mutiu Alexandra Ileana & Tiron Tudor Adriana & Ienciu Alin Ionel [Downloadable!] 2008 Conceptual Difficulties And The Feasibility Of Policies by Feleaga Liliana & Feleaga Niculae & Vasile Cristina Mioara [Downloadable!] 2008 Valuation of Inventories Considering the Fair Value Options by Deaconu Adela & Bonaci Carmen & Popa Ioan [Downloadable!] 2008 Aspects Regarding The Application Of Direct-Costing In Taking The Managerial Decisions by Briciu Sorin & Sas Florentina [Downloadable!] 2008 Behavior of Nonprofit Organizations in For-Profit Markets: The Curious Case of Unprofitable Revenue-Raising Activities by Maxim Sinitsyn & Burton A. Weisbrod [Downloadable!] 2008 The Effects of Differential Taxation on Managerial Effort and Risk Taking by Rainer Niemann [Downloadable!] 2008 Una revisión de conjunto de la economía de los intangibles by PULIDO SAN ROMÁN, Antonio [Downloadable!] 2008 Türkiye’deki muhasebe meslek mensuplarının etik karar alımlarında çok boyutlu etik ölçeğinin geçerliliği üzerine bir araştırma by N.Mine TÜKENMEZ & Nilgün KUTAY & G. Cenk AKKAYA 2008 Sivil Toplum Kuruluşlarında Muhasebe Şeffaflığı by M. Fatih GÜNER & M. Ünsal MEMİŞ 2008 Türk muhasebe meslek mensuplarının kişisel değerlerinin belirlenmesine yönelik bir araştırma by Nilgün KUTAY & N. Mine TÜKENMEZ & G. Cenk AKKAYA 2008 Son düzenleme ve gelişmeler kapsamında bağımsız denetim ve muhasebe-denetim mesleğinin rolü: Sermaye piyasaları açısından bir değerlendirme by Ali ALP & Zafer SAYAR 2008 Disclosure and liquidity in a driven by orders market: Empirical evidence from panel data by Mónica Espinosa & Mikel Tapia & Marco Trombetta [Downloadable!] 2008 Evidence of income-decreasing earnings management before labour negotiations within the firm by Araceli Mora Enguídanos & Ana Sabater Marcos [Downloadable!] 2008 Internal and External Factors on Firms’ Transfer Pricing Decisions: Insights from Organization Studies by Dan Li & Manuel Portugal Ferreira [Downloadable!] 2008 Fundamental Capital Valuation for IT Companies: A Real Options Approach by Chung Baek, Arun J Prakash, Bruce Dupoyet [Downloadable!] 2008 Les stratégies comptables précédant un changement de dirigeant en France by Yves Mard & Sylvain Marsat 2008 La pertinence des actifs incorporels avec les IFRS by Gaëlle Lenormand & Lionel Touchais 2008 Los procesos concursales en sociedades cooperativas. Especificidades en la información económico-financiera by Alicia Mateos Ronco [Downloadable!] 2008 La innovación en el gobierno de las cajas rurales españolas: evaluación de su e-gobierno corporativo by Elies Seguí Mas & Gabriel García Martínez & Agustín Romero Civera & Inmaculada Villalonga Grañana [Downloadable!] 2008 The Measurement Bases And The Analysis Ofthose For Qualitative Characteristics Of Financial Statements by Hikmet Ulusan [Downloadable!] 2008 Romanian Companies’ Web-Based Disclosure Choices And Capital Markets by Victoria Bogdan & Cosmina Madalina Pop [Downloadable!] 2008 Pro And Contra Opinions Regarding A Sme Accounting Standard by Adriana Tiron Tudor & Alexandra Mutiu [Downloadable!] 2008 Empirical Analysis Over The Evolution Of The Innovational Fixed Costs And Its Recognition In The Human Resources Orientated Environment by Ana Morariu & Flavia Stoian & Ana Maria Marinoiu & Doina Crisan Habean [Downloadable!] 2008 Factors Influencing The Extent Of Corporate Compliance With Ifrs. The Case Of Hungarian Listed Companies by Szilveszter Fekete & Dumitru Matis & János Lukács [Downloadable!] 2008 Financial Comunication Through The Financial Statements Acording To The International Accounting Settlements by Elena Hlaciuc & Camelia Mihalciuc & Anisoara Apetri [Downloadable!] 2008 The Annual Reports And Financial Decisions by Maria Berheci [Downloadable!] 2008 Incomes And Expenses Define Elements Of The Budgetary Accounting Of Public Institutions Accounting by Iuliana Cenar [Downloadable!] 2008 Harmonization And Standardization Of The Accounting And Its Functions by Elżbieta WysÅ‚ocka [Downloadable!] 2008 Financial Reporting In The Lodging Industry From The Segment Reporting Aspect by Andor Pajrok [Downloadable!] 2008 Request Of The European Development And Globalization: The Payment Based On Shares (Ifrs 2) by Gheorghe Lepadatu [Downloadable!] 2008 A General View Over The Structural Funds In Tourism €“ Case Study Romania - by Lucia Sucala & Cristina Nistor [Downloadable!] 2008 Comprehensive Income In Europe: Valuation, Prediction And Conservative Issues by Igor Goncharov & Allan Hodgson [Downloadable!] 2008 Auditor independence, audit committee quality and internal control weaknesses by Sorinel Domnisoru & Sorin-Sandu Vinatoru [Downloadable!] 2008 The necessity and opportunity of accountant information in the management of mobility operations by Demetra Lupu-Visanescu [Downloadable!] 2008 Evaluation Bases in Accountancy by Ioana Ecaterina & Narcis MITU [Downloadable!] 2008 Considerations Concerning the Sphere of the Activities of Internal Auditing by Magdalena MIHAI & Nicu MARCU [Downloadable!] 2008 Considerations Regarding the Financial Audit of the Tangible Fixed Assets by Sorin DOMNISORU & Sorin VINATORU [Downloadable!] 2008 Accounting practices regarding merchandise imports on one’s own account, on short-term credit by Lucian Constantin Gabriel BUDACIA & Niculina ROSU-HAMZESCU [Downloadable!] 2008 Some Aspects Regarding Changes in Accounting Policies, Estimates and Correction of Errors by Diana BALACIU & Victoria BOGDAN [Downloadable!] 2008 Annual Financial Statements as Way of Communicate the Accounting Information in the Economic Environment by Ovidia DOINEA [Downloadable!] 2008 The Analysis of Financial Equilibrium in the Context of Account Globalization by Monica Violeta ACHIM & Fanuta POP & Sorin ACHIM [Downloadable!] 2008 Rules On Business Ethics. Sox Standard by Cristiana Drumea [Downloadable!] 2007 Reformen auf der Suche nach Skaleneffekten: die Struktur der Verwaltungs- und Verfahrenskosten der öffentlichen Unfallkassen in Deutschland by Lukas Haag & Ashok Kaul [Downloadable!] 2007 Goodwill, excess returns, and determinants of value creation and overpayment by Maaike Lycklama a Nijeholt & Yolanda Grift [Downloadable!] 2007 Preferred Stock: Liability or Equity? by Jaan Alver [Downloadable!] 2007 Practitioner Views on Financial Reporting for Smaller Entities by Gavin C. Reid & Julia A. Smith [Downloadable!] 2007 A Critical Note on Empirical Comprehensive Income Research by P. VAN CAUWENBERGE & I. DE BEELDE [Downloadable!] 2007 Managerial Risk Accounting and Control – A German perspective by Winter, Peter [Downloadable!] 2007 Fiscal and Accounting Aspects Concerning the Reverse Charge in the Context of Accession to the European Union by Ecobici, N [Downloadable!] 2007 Concise aspects regarding the accounting treatment for property, plant and equipment in according with IAS 16 by Ecobici, N [Downloadable!] 2007 Gender Diversity in the Boardroom and Financial Performance of Commercial Banks: Evidence from Bangladesh by Dutta, Probal & Bose, Sudipta [Downloadable!] 2007 Web-based Corporate Reporting in Bangladesh:An Exploratory Study by Dutta, Probal & Bose, Sudipta [Downloadable!] 2007 Residual income and value creation: An investigation into the lost-capital paradigm by Magni, Carlo Alberto [Downloadable!] 2007 Romanian accrual accounting experience in public higher education sector by Tiron Tudor, Adriana & Blidisel, Rodica [Downloadable!] 2007 Dss Model Based On Rules And Olap For Management By Budgets by Brandas, Claudiu [Downloadable!] 2007 Accrual Accounting Experience In The Romanian Public Higher Education Sector by Tiron Tudor, Adriana & Blidisel , Rodica [Downloadable!] 2007 Calculating The Effect Of Employee Stock Options On Diluted Eps by van Zyl, Warrick Boyd [Downloadable!] 2007 Residual income and value creation: An investigation into the lost-capital paradigm by Magni, Carlo Alberto [Downloadable!] 2007 The Impact Of Globalization On Regulations And Accounting Systems. Dimensioning And Quantification by Mustata, Razvan V. & Matis, Dumitru & Bodea, Gabriela [Downloadable!] 2007 Measurement Of Need For Harmonization Between National Accounting Standards And International Financial Reporting Standards by Mustata, Razvan V. & Matis, Dumitru [Downloadable!] 2007 A Sum&Discount method for appraising firms:An illustrative example by Magni, Carlo Alberto [Downloadable!] 2007 In search of the "lost capital". A theory for valuation, investment decisions, performance measurement by Magni, Carlo Alberto [Downloadable!] 2007 The Separate Valuation Relevance of Earnings, Book Value and their Components in Profit and Loss Making Firms: UK Evidence by Akbar, S [Downloadable!] 2007 Accruals and Aggregate Stock Market Returns by Hirshleifer, David & Hou, Kewei & Teoh, Siew Hong [Downloadable!] 2007 The Accrual Anomaly: Risk or Mispricing? by Hou, Kewei & Hirshleifer, David & Teoh, Siew Hong [Downloadable!] 2007 Accounting: A General Commentary on an Empirical Science by Salvary, Stanley C. W. [Downloadable!] 2007 Folksonomy: the New Way to Serendipity by Auray, Nicolas [Downloadable!] 2007 Remembering Thirty-five Years of Social Accounting: A Review of the Literature and the Practice by Kaya, Ugur & Yayla, Hilmi Erdogan [Downloadable!] 2007 Social responsibility standards and global environmental accountability : a developing country perspective by Bhanu Murthy, K.V. [Downloadable!] 2007 Accounting Employees’ Behavioral Variables and Firm Performance: Evidence from Turkish Eastern Blacksea Region Companies by Yayla, Hilmi Erdogan & Kirkbir, Fazil & Cengiz, Ekrem [Downloadable!] 2007 El Intangible Como Problema Conceptual Y La Ficción Del Valor Razonable by Galindo Lucas, ALFONSO [Downloadable!] 2007 Interim Financial Reporting in the Perspective of harmonization of the Romanian Accountancy with the International Financial Reporting Standards by Bunea-Bontas, Cristina Aurora [Downloadable!] 2007 General Accounting Principles by ciumag, marin [Downloadable!] 2007 What International Accounting Standards (IAS) bring about to the financial statements of Greek Listed Companies? The case of the Athens Stock Exchange by Bellas , Athanasios & Toudas , Kanellos & Papadatos , Konstantinos [Downloadable!] 2007 IFRS vs AAOIFI: The Clash of Standards? by Mohamed Ibrahim, Shahul Hameed [Downloadable!] 2007 Accounting Implications of Taxation by Paliu-Popa, Lucia & Ecobici, Nicolae [Downloadable!] 2007 Is the adoption of Strategic Management Accounting techniques really “strategy-driven”? Evidence from a survey by Cinquini, Lino & Tenucci, Andrea [Downloadable!] 2007 Criteria of Recognition of Financial Reports’Structures by Antonescu, Mihai & Antonescu, Ligia [Downloadable!] 2007 The harmonization of accounting settlements regarding the financial reports in accordance with the European Directives by Antonescu, Ligia & Antonescu, Mihai [Downloadable!] 2007 Accounting for financial instruments: A comparison of European companies’ practices with IAS 32 and IAS 39 by Patrícia Teixeira Lopes & Lúcia Lima Rodrigues [Downloadable!] 2007 Earnings Management to Avoid Losses: a cost of debt explanation by José A. C. Moreira & Peter F. Pope [Downloadable!] 2007 Piecewise Linear Accrual Models: do they really control for the asymmetric recognition of gains and losses? by José A. C. Moreira & Peter F. Pope [Downloadable!] 2007 Performance evaluation in research departments: from the Balanced Scorecard to the Strategy Map by Antonella Cugini & Giovanna Michelon [Downloadable!] 2007 Who or What Really Counts in a Firm’s Stakeholder Environment: An Investigation of Stakeholder Prioritization and Reporting by Giacomo Boesso & Kamalesh Kumar [Downloadable!] 2007 Sustainability disclosure and reputation: a comparative study by Giovanna Michelon [Downloadable!] 2007 Does graph disclosure bias reduce the cost of equity capital? by Flora Muiño Vázquez & Marco Trombetta [Downloadable!] 2007 Estado de la gestión del capital intelectual: evidencia empírica e ideas para la reflexión. The current state of intellectual capital management in Spain: empirical evidence and debatable issues by Ochoa Hernández, Magda Lizet & Prieto Moreno, M. Begoña & Santidrián Arroyo, Alicia [Downloadable!] 2007 Using Tax Return Data to Simulate Corporate Marginal Tax Rates by John R. Graham & Lillian F. Mills [Downloadable!] 2007 Understanding the Accrual Anomaly by Jin Ginger Wu & Lu Zhang & X. Frank Zhang [Downloadable!] 2007 Estimates of the Magnitude of Financial and Tax Reporting Conflicts by George A. Plesko [Downloadable!] 2007 The Significance and Composition of Deferred Tax Assets and Liabilities by James Poterba & Nirupama Rao & Jeri Seidman [Downloadable!] 2007 Transparency and Corporate Governance by Benjamin E. Hermalin & Michael S. Weisbach [Downloadable!] 2007 A Unifying Model of How the Tax System and Generally Accepted Accounting Principles Affect Corporate Behavior by Douglas A. Shackelford & Joel Slemrod & James M. Sallee [Downloadable!] 2007 A Sum&Discount Method for Appraising Firms: An Illustrative Example by Carlo Alberto Magni [Downloadable!] 2007 A Sum&Discount Method for Appraising Firms: An Illustrative Example by Carlo Alberto Magni [Downloadable!] 2007 On the optimality of the full cost pricing by Jacques Thépot & Jean-Luc Netzer [Downloadable!] 2007 The Relative and Incremental Explanatory Powers of Dirty Surplus for Debt Interest Rate by Akinobu Shuto & Shota Otomasa & Kazuyuki Suda [Downloadable!] 2007 Auswirkungen der IFRS-Umstellung auf die Risikoprämie von Unternehmensanleihen - Eine empirische Studie für Deutschland, Österreich und die Schweiz by Kerstin Kiefer & Philipp Schorn [Downloadable!] 2007 Control at a distance as self-control: the renewal of the myth of control through technology by Dambrin, Claire [Downloadable!] 2007 Towards an understanding of the phases of goodwill accounting in four Western capitalist countries: From stakeholder model to shareholder model by Ding, Yuan & Stolowy, Hervé & Richard, Jacques [Downloadable!] 2007 Exporting professional models: the expansion of the multinational audit firm and the transformation of the French accountancy profession since 1970 by RAMIREZ, Carlos [Downloadable!] 2007 Automatisation des tableaux de bord et cohérence du contrôle de gestion:à propos de deux cas by Denis Travaillé & Christine Marsal [Downloadable!] 2007 Automation of dashboards and the coherence of organizations: paradoxes and ambiguities based on two particular case studies by Denis Travaillé & Christine Marsal [Downloadable!] 2007 Honesty Is the Best Policy?When There Is Money in It: Can Firms Promote Honest Reporting Behavior by Managers? by Jia, Y. [Downloadable!] 2007 Les IFRS et les besoins en informations non financières by Tristan Boyer & Elena CHANE-ALUNE [Downloadable!] 2007 Decision Making and Trade without Probabilities by Jack Stecher & Radhika Lunawat & Kira Pronin & John Dickhaut [Downloadable!] 2007 Transfer Pricing or Formula Apportionment? Tax-Induced Distortions of Multinationals’ Investment and Production Decisions by Jan Thomas Martini & Rainer Niemann & Dirk Simons [Downloadable!] 2007 Measurement of capital stock and input services of Spanish banks by Alfredo Martín-Oliver & Vicente Salas-Fumás & Jesús Saurina [Downloadable!] 2007 Cost stickiness revisited: Empirical aplication for farms by Josep Maria Argiles Bosch & Josep Garcia Blandon [Downloadable!] 2007 Empirical Study on Costs and Incomes of Organic Farming by Josep Maria Argiles Bosch [Downloadable!] 2007 Reported Earnings and Analyst Forecasts as Competing Sources of Information: A New Approach by H.M. Anderson & H. Chan & R. Faff & Y.K. Ho [Downloadable!] 2007 Contabilitatea si Societatea Cunoasterii by Dimitriu, Mihail [Downloadable!] 2007 The SEC’S MD&A: Does it Meet the Informational Demands of Investors?– A Conceptual Evaluation – by Bernd Hüfner [Downloadable!] 2007 Delegation and Information Revelation by Axel Gautier & Dimitri Paolini [Downloadable!] 2007 The Problems of Accounting in a Public Institution: The Case of Slovenia by Meta Duhovnik [Downloadable!] 2007 Özörgütlemeli haritalar tekniğinin Türkiye’deki çimento şirketlerinin likit yapısının analiz edilmesinde kullanılması by Vedat EKERGİL & Arman Aziz KARAGÜL & Emin GERMEN 2007 Türk firmalarının işletme sermayesi yönetimi uygulaması: 2001 ekonomik krizi sonrası by Berna KIRKULAK & Cağnur Kaytmaz BALSARI 2007 Finans sektöründe kredi taleplerinin değerlendirilmesinde bulanık mantık yaklaşımı by İrfan ERTUĞRUL & Nilsen KARAKAŞOĞLU 2007 Sağlık kurumlarında finansal performans ölçümü: Kamu hastanelerinin veri madenciliği ile sınıflandırılması by Nermin ÖZGÜLBAŞ & Ali Serhan KOYUNCUGİL 2007 El análisis de preferencias: Un nuevo enfoque para el estudio de la rentabilidad by Pedro Lorca & Javier Andrés & Jorge Díez & Juan josé del Coz & Antonio Bahamonde [Downloadable!] 2007 La calidad de los ajustes por devengo no afecta al coste de la deuda de las PYMES españolas by Belén Gill de Albornoz Noguer & Manuel Illueca Muñoz [Downloadable!] 2007 Comment garantir l’homogénéité globale dans la méthode UVA ? Deux études de cas by Michel Gervais & Yves Levant 2007 Pertinence économique de la comptabilisation des dépréciations de goodwill:le cas français by Marc Feuilloley & Patrick Sentis 2007 Impactos de las normas internacionales de información financiera en el régimen económico de las sociedades cooperativas by Fernando Polo Garrido [Downloadable!] 2007 Clasificación del capital social de la sociedad cooperativa: una visión crítica by Belén Fernández-Feijóo Souto & Mª José Cabaleiro Casal [Downloadable!] 2007 La naturaleza del capital social como aspecto diferenciador entre las sociedades cooperativas y las sociedades laborales by Sonia Martín López & Gustavo Lejarriaga Pérez de las Vacas & Javier Iturrioz del Campo [Downloadable!] 2007 La consolidación contable en el ámbito cooperativo by Alicia Mateos Ronco [Downloadable!] 2007 Relevancia y adecuación de la información fiscal suministrada por las cooperativas de segundo grado by Tomás Garrido Pulido & Carmen Lafuente Ibáñez & Raquel Puentes Poyatos [Downloadable!] 2007 El régimen económico de las sociedades cooperativas: situación actual y apuntes para una reforma by Manuel Cubedo Tortonda [Downloadable!] 2007 Los métodos de liquidación en las cooperativas hortofrutícolas by Manuel López Godoy & Francisco López Cruces [Downloadable!] 2007 La reforma de la legislación mercantil en materia contable. Una breve referencia a su incidencia en las cooperativas y sociedades laborales by Rafael Molina Llopis [Downloadable!] 2007 Análisis de la eficiencia en la gestión de las fundaciones: una propuesta metodológica by Mariano González Sánchez & Enrique Rúa Alonso de Corrales [Downloadable!] 2007 The National Bank Account Plan – A Collision between Content and Practical Reality by Ignat Papazov [Downloadable!] 2007 The Transition To Ifrs – Accounting Difficulties Concerning The Amortization Of The Non Current Assets by Valeriu Brabete & Cristian Dragan [Downloadable!] 2007 Possibilities Of Improving The Informational Subsystem Of Body Of Expert And Licensed Accountants Of Romania Concerning The Probationers’ Management by Lascu Ion Florin & Netoiu Lavinia Maria [Downloadable!] 2007 Incorporated Immobilized Actives:Importance, Valuation, Revaluation by Sorinel Domnisoru & Sorin Vinatoru & Daniela Giurescu [Downloadable!] 2007 Accounting, Amortization, Fiscality – A Trio Still Generating Debate by Valeriu Brabete [Downloadable!] 2006 Equity Valuation Under Stochastic Interest Rates by Marco Realdon [Downloadable!] 2006 The Economic Value of Regulated Disclosure: Evidence from the Banking Sector by Solomon Tadesse & & [Downloadable!] 2006 Management information systems: the Balanced Scorecard in Spanish Public Universities by Josep Lluís Boned & Llorenç Bagur [Downloadable!] 2006 IFRS Introduction And Its Effect On Listed Companies in Spain by Jordi Perramon & Oriol Amat [Downloadable!] 2006 Cost System Design and Cost Management in the Spanish Public Sector by Josep Lluís Boned & Llorenç Bagur & Mike Tayles [Downloadable!] 2006 "True and Fair view" ou le concept de l'image fidèle by Jacqueline Haverals [Downloadable!] 2006 Financial Reporting and Supplemental Voluntary Disclosures by Bagnoli, Mark & Watts, Susan G. 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Pope [Downloadable!] 2006 Einfluss sozialer Präferenzen auf die Steuerung dezentraler Einheiten by Sandner, Kai [Downloadable!] 2006 Einfluss der Besteuerung auf die Bewertung ausländischer Kapitalgesellschaften by Carmen Bachmann & Wolfgang Schultze 2006 Task Difficulty, Performance Measure Characteristics, and the Trade-Off between Insurance and Well-Allocated Effort by Wendelin Schnedler [Downloadable!] 2006 A New Marketing Segmentation Approach Based On Marginal Individual Utilities: Applying Crm Is Not A Chimera Anymore by Francisco J. Más & Juan Luis Nicolau [Downloadable!] 2006 Subjetividad De Los Ajustes Por Devengo Y Valoración De Su Calidad En El Mercado De Deuda: Evidencia Empirica Para Empresas No Cotizadas by Belén Gill de Albornoz & Manuel Illueca Muñoz [Downloadable!] 2006 Análisis Empírico De Los Destinos De Los Cash Flows En Empresas Españolas by Ana-Isabel Mateos & Mariano González [Downloadable!] 2006 Trade and Communication Under Subjective Information by Stecher, Jack D. [Downloadable!] 2006 The Nonequivalence of the Earnings and Dividends Approaches to Equity Valuation by Stecher, Jack D. [Downloadable!] 2006 The use of loan loss provisions for capital management, earnings management and signalling by Australian banks by Anandarajan , Asokan & Hasan , Iftekhar & McCarthy , Cornelia [Downloadable!] 2006 Accounting and Economic Rates of Return: a Dynamic Econometric Investigation by Rodrigo M. Zeidan & Marcelo Resende [Downloadable!] 2006 Levels of voluntary disclosure in IPO prospectuses: an empirical analysis by Cazavan-Jeny , Anne & Jeanjean, Thomas [Downloadable!] 2006 Assessing the performance of business unit managers by Bouwens, Jan & Lent, Laurens van [Downloadable!] 2006 Business groups, taxes and accruals management by Beuselinck, Christof & Deloof, Mark [Downloadable!] 2006 Performance-vested stock options and pay-performance sensitivity by Kuang, Flora Yu & Qin, Bo [Downloadable!] 2006 Agency theory of overvalued equity as an explanation for the accrual anomaly by Kothari, S.P. & Loutskina, Elena & Nikolaev, Valeri [Downloadable!] 2006 International Financial Reporting Standards and Market Efficiency: A European Perspective by M. Lambert & G. Hübner & P.-A. Michel & H. Olivier [Downloadable!] 2006 The Impact of International Financial Reporting Standards on Market Microstructure in Europe by M. Lambert & G. Hübner & P.-A. Michel & H. Olivier [Downloadable!] 2006 Mark-to-Market Accounting and Liquidity Pricing by Franklin Allen & Elena Carletti [Downloadable!] 2006 Task Difficulty, Performance Measure Characteristics, and the Trade-Off between Insurance and Well-Allocated Effort by Wendelin Schnedler [Downloadable!] 2006 Risk in financial reporting: status, challenges and suggested directions by Claudio E. V. Borio & Kostas Tsatsaronis [Downloadable!] 2006 Do accounting changes affect the economic behaviour of financial firms? by Anne Beatty [Downloadable!] 2006 Institution-specific value by Ken Peasnell [Downloadable!] 2006 Fair value accounting for financial instruments: some implications for bank regulation by Wayne Landsman [Downloadable!] 2006 Including estimates of the future in today's financial statements by Mary Barth [Downloadable!] 2006 Durchbrechungen des Kongruenzprinzips und Residualgewinne - Broken Link Between Accounting and Finance? by Krotter, Simon [Downloadable!] 2006 Towards a Theory of the Credit-Risk Balance Sheet (II). 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C. Moreira 2006 Sakarya ilinde faaliyet gösteren bağımsız muhasebe meslek mensuplarının kültür bazlı muhasebe değerleri by Selahattin KARABINAR & Callut SOYHAN 2006 Amerika’da ‘2011 ve ötesi CPA vizyon projesi’ ve onu destekleyen çabalara ilişkin çalışmaların değerlendirilmesi by Ayten ERSOY & Filiz Angay KUTLUK 2006 Las características socioeconómicas como incentivos para la información financiera: evidencia empírica española by Juan Monterrey & Amparo Sánchez-Segura [Downloadable!] 2006 The Long-Run Performance of UK Rights Issuers by Abdullah Iqbal, Susanne Espenlaub, Norman Strong [Downloadable!] 2006 Normas contables bancarias en México. 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[Downloadable!] 2005 Comparing the value revelance of R&D reporting in Germany: standard and selection effects by Ramb, Fred & Reitzig, Markus [Downloadable!] 2005 Economic Impact of 'Regulation on Corporate Governance': Evidence from India by Asish K. Bhattacharyya & Sadhalaxmi Vivek Rao [Downloadable!] 2005 Private equity investments and disclosure policy by Beuselinck, C. & Deloof, M. & Manigart,S. [Downloadable!] 2005 Manipulation of earnings reports in Spain - some evidence by Oriol Amat & Catherine Gowthorpe & Jordi Perramon [Downloadable!] 2005 Pension Plan Funding and Stock Market Efficiency by Francesco Franzoni & José M. Marín [Downloadable!] 2005 Venture Capital Investor Behaviour in the Backing of UK High Technology Firms: Financial Reporting and the Level of Investment by Gavin C. Reid & Julia A. Smith [Downloadable!] 2005 Private Equity Investments and Disclosure Policy by C. BEUSELINCK & M. DELOOF & S. MANIGART [Downloadable!] 2005 Around-the-Clock Media Coverage and the Timing of Earnings Announcements by Bagnoli, Mark & Clement, Michael & Watts, Susan G. [Downloadable!] 2005 Management Accounting Change and ERP, an Assessment of Research by Aernoudts, R.H.R.M. & Boom, van der, T. & Vosselman, E.G.J. & Pijl, van der, G.J. [Downloadable!] 2005 Using Option Theory and Fundamentals to Assessing Default Risk of Listed Firms by Papanastasopoulos, George [Downloadable!] 2005 Informatia contabila si controlul fiscal by ciumag, marin [Downloadable!] 2005 Contabilitatea si raportarea operatiilor privind impozitul pe profit by ciumag, marin [Downloadable!] 2005 On decomposing net final values: EVA, SVA, and shadow project by Magni, Carlo Alberto [Downloadable!] 2005 Mandated Disclosure, Stock Returns, and the 1964 Securities Acts Amendments by Michael Greenstone & Paul Oyer & Annette Vissing-Jorgensen [Downloadable!] 2005 The Value Spread as a Predictor of Returns by Naiping Lu & Lu Zhang [Downloadable!] 2005 Bank-Tax Conformity for Corporate Income: An Introduction to the Issues by Michelle Hanlon & Terry Shevlin [Downloadable!] 2005 El Gobierno Corporativo Y Las Practicas De Earnings Management: Evidencia Empirica En España by Belén Gill de Albornoz & Beatriz García Osma [Downloadable!] 2005 Earnings Management As An Explanation Of The Equity Issue Puzzle by María Jesús Pastor & Francisco Poveda [Downloadable!] 2005 Contabilidad Regulatoria: Las AFP Chilenas, 1993-2003 by Salvador Valdés & Iván Marinovic [Downloadable!] 2005 Worldscope meets Compustat: A Comparison of Financial Databases by Christian Weiner & Niels Ulbricht [Downloadable!] 2005 Selecting Comparables for the Valuation of European Firms by Ingolf Dittmann & Christian Weiner [Downloadable!] 2005 The Rate of Return of Pay-As-You-Go Pension Systems: A More Exact Consumption-Loan Model of Interest by Settergren, Ole & Mikula, Boguslaw D. [Downloadable!] 2005 The Value Relevance of Financial Reporting on the Oslo Stock Exchange over the Period 1964-2003 by Gjerde, Øystein & Knivsflå, Kjell Henry & Sættem, Frode [Downloadable!] 2005 Levels of voluntary disclosure in IPO prospectuses : an empirical analysis by Jeanjean, Thomas & Cazavan-Jeny, Anne [Downloadable!] 2005 Differences between domestic accounting standards and IAS: measurement, determinants and implications by Ding, Yuan & Hervé, Stolowy & Hope, Ole-Kristian & Jeanjean, Thomas [Downloadable!] 2005 Searching for the accounting features of capitalism: an illustration with the economic transition process in China by Chiapello, Eve & Ding, Yuan [Downloadable!] 2005 Nothing like the Enron affair could happen in France (!) by Stolowy, Hervé [Downloadable!] 2005 Why do firms opt for Alternative-Format Financial Statements ? Some Evidence from France by DING, Yuan & JEANJEAN, Thomas & STOLOWY, Hervé [Downloadable!] 2005 Cost Information in the New Public Sector Environment: A Case Study of Cost Accounting Change within a State Owned Teaching and Research Hospital by Zahirul Hoque [Downloadable!] 2005 Relationship Banking and SMEs: A Theoretical Analysis by Timo Baas & Mechthild Schrooten [Downloadable!] 2005 Structure de propriété et communication financière des entreprises françaises;Ownership Structure and Corporate Disclosures:The French Case by Réal Labelle & Alain Schatt [Downloadable!] 2005 The endogeneity bias in the relation between cost-of-debt capital and corporate disclosure policy by Nikolaev, Valeri & Lent, Laurence van [Downloadable!] 2005 Valuation of International Oil Companies –The RoACE Era by Petter Osmundsen & Frank Asche & Bård Misund & Klaus Mohn [Downloadable!] 2005 Accounting for Cross-Country Income Differences by Francesco Caselli [Downloadable!] 2005 Accounting, prudential regulation and financial stability: elements of a synthesis by Claudio E. V. Borio & Kostas Tsatsaronis [Downloadable!] 2005 Driver costs in small firms: empirical analysis for farms by Josep Maria Argiles Bosch & Josep Garcia Blandon [Downloadable!] 2005 Budgeting in Multinational Companies:Empirical Evidence in Slovene Parent Companies by Maja Zaman [Downloadable!] 2005 The Information Content of Goodwill-Impairments under FAS 142: Implications for External Analysis and Internal Control by Wolfgang Schultze [Downloadable!] 2005 Cost Accounting Implications of Surgical Learning in the DRG Era – Data Evidence from a German Hospital – by Christian Ernst & Andrea Szczesny [Downloadable!] 2005 The Usefulness Of Chilean Inflation Accounting by ROSS JENNINGS & GUSTAVO MATURANA [Downloadable!] 2005 Structure de propriété et communication financière des entreprises françaises by Réal Labelle & Alain Schatt [Downloadable!] 2005 Une typologie des tableaux de bord implantés dans les petites et moyennes entreprises by Christophe Germain [Downloadable!] 2005 El empresario individual: situación actual y propuestas de actuación futuras by Carlos García-Gutiérrez Fernández & Josefina Fernández Guadaño [Downloadable!] 2005 Una propuesta contable para las cooperativas de segundo grado: breve referencia fiscal by Tomás Garrido Pulido & Raquel Puentes Poyatos [Downloadable!] 2005 El comercio justo: implicaciones económicas y solidarias by Antonio Socías Salvá & Natividad Doblas [Downloadable!] 2005 Un estudio sobre la sensibilidad del coste asociado a la contabilización conjunta o separada de los resultados en la sociedad cooperativa by Gustavo Raúl Lejarriaga Pérez de las Vacas & Josefina Fernández Guadaño & Javier Iturrioz Del Campo [Downloadable!] 2005 Strategy-Based Responsibility Accounting System in the Business by Sait Y.Kaygusuz [Downloadable!] 2004 Who do you trust while bubbles grow and blow? : A comparative analysis of the explanatory power of accounting and patent information for the market values of German firms by Reitzig, Markus & Ramb, Fred [Downloadable!] 2004 Accounting: Labor, Capital and Product Markets by Shyam Sunder [Downloadable!] 2004 Disclosure to an Audience with Limited Attention by David Hirshleifer & SONYA SEONGYEON LIM & Siew Hong Teoh [Downloadable!] 2004 Optimal Multi-Currency Investment Strategies with Exact Attribution in Three Asian Countries by CORNELIS A. LOS [Downloadable!] 2004 Optimal Asian Multi-Currency Strategy Portfolios with Exact Risk Attribution by CORNELIS A. LOS [Downloadable!] 2004 The joint effects of customer profitability reports and sales support diversity in effective customer pricing by Eddy Cardinaels & Filip Roodhooft & Luk Warlop & Gustaaf Van Herck [Downloadable!] 2004 The Changing Relationship Between Tax and Financial Reporting in Spain by Christopher Nobes & Ester Oliveras & Xavier Puig [Downloadable!] 2004 Reporting Intellectual Capital in Spain by Ester Oliveras & Yulia Kasperskaya [Downloadable!] 2004 Creative Accounting: Nature, Incidence and Ethical Issues by Oriol Amat & Catherine Gowthorpe [Downloadable!] 2004 Creative Accounting: Some Ethical Issues of Macro- and Micro-Manipulation by Catherine Gowthorpe & Oriol Amat [Downloadable!] 2004 A Coevolutionary Analysis of Organisational Systems and Processes: Quantitative applications to information system dynamics for small entrepreneurial firms in Scotland by Gavin C. Reid & Julia A. Smith [Downloadable!] 2004 FRS17 and the Sterling Doubles A Corporate Yield Curve by Frank Skinner & Michalis Ioannides [Downloadable!] 2004 A Catering Theory of Analyst Bias by Lai, Richard [Downloadable!] 2004 Reflectarea in contabilitate a operatiunilor de leasing conform Codului Fiscal by ciumag, marin [Downloadable!] 2004 Principii Contabile si Reguli Fiscale by Ciumag, Marin [Downloadable!] 2004 Earnings Manipulation and Managerial Investment Decisions: Evidence from Sponsored Pension Plans by Daniel Bergstresser & Mihir A. Desai & Joshua Rauh [Downloadable!] 2004 The Relationship between Economic Performance and Accounting System Reform in the CEE Region: The Cases of Poland and Romania by Katarzyna Kosmala MacLullich & Calin Gurau [Downloadable!] 2004 The Demand Attributes of Assurance Services and the Role of Independent Accountants by Eilifsen, Aasmund & Knechel, W. Robert & Wallage, Philip & van Praag, Bart [Downloadable!] 2004 Business Language for Agents with Asymmetric Perceptions by Jack Stecher 2004 Fair value accounting and financial stability by Andrea Enria & Lorenzo Cappiello & Frank Dierick & Sergio Grittini & Andrew Haralambous & Angela Maddaloni & Philippe Molitor & Fatima Pires & Paolo Poloni [Downloadable!] 2004 Stock option incentives and firm performance by Hillegeist, Stephen A. & Peñalva, Fernando [Downloadable!] 2004 How Internal Transaction costs drive compensation schemes by ROUZIES, Dominique & ANDERSON, Erin & COUGHLAN, Anne T. [Downloadable!] 2004 Using projective techniques to further understanding of the RAPM-PEU relationship : evidence from the experience of marketing and sales managers by LÖNING, Hélène & BESSON, Madeleine & MENDOZA, Carla [Downloadable!] 2004 Disclosure and determinants studies : an extension using the divisive clustering method (DIV) by DING, Yuan & STOLOWY, Hervé & FU, Linghui & WANG, Huiwen [Downloadable!] 2004 The Information Limit to Honest Managerial Behavior by Besancenot, Damien & Vranceanu, Radu [Downloadable!] 2004 Modified Net Present Value (MNPV): A New Technique for Capital Budgeting by Kenneth G. McClure & Paul Berhanu Girma [Downloadable!] 2004 by Bohumil Král [Downloadable!] 2004 by Markéta Novotná [Downloadable!] 2004 by Miloslav Janhuba [Downloadable!] 2004 by Dana Kovanicová [Downloadable!] 2004 by Lenka Krupová [Downloadable!] 2004 by Lenka Krupová [Downloadable!] 2004 by Robert Mládek & Lenka Krupová [Downloadable!] 2004 by Libuše Müllerová [Downloadable!] 2004 by Marcela Žárová [Downloadable!] 2004 Co-operative Entities: Specific Accounting Aspects by Miguel Ángel Zubiaurre Artola [Downloadable!] 2004 Les déterminants de la stratégie de « capitalisation » des frais de recherche et développement en France by Yuan Ding & Hervé Stolowy & Michel Tenenhaus [Downloadable!] 2004 Du projet stratégique à l’action:la délicate configuration des outils ABC/ABM by Thierry Bertrand & Pierre Mévellec [Downloadable!] 2004 Changer d’outils de contrôle de gestion?De la cohérence instrumentale a la cohérence psychologique by Annick Bourguignon & Alan Jenkins [Downloadable!] 2004 Essor des marchés boursiers et croissance de l’immatériel:de nouveaux défis pour la comptabilité by Pascal Dumontier & [Downloadable!] 2004 La contingence des systèmes de mesure de la performance : les résultats d’une recherche empirique sur le secteur des PME by Christophe Germain [Downloadable!] 2003 Option-Style Multi-Factor Comparable Company Valuation for Practical Use by Meitner, Matthias [Downloadable!] 2003 Internationale Cash Flow-Rechnungen aus Eigner- und Gläubigersicht by Becker, Gernot M. & Seeger, Norbert [Downloadable!] 2003 Rethinking the Structure of Accounting and Auditing by Shyam Sunder [Downloadable!] 2003 Rethinking the Structure of Accounting and Auditing by Shyam Sunder [Downloadable!] 2003 Accounting: Labor, Capital and Product Markets by Shyam Sunder [Downloadable!] 2003 Conservatism and Cross-sectional Variation in the Post-earnings-announcement-drift by Ganapathi Narayanamoorthy [Downloadable!] 2003 Privacy in e-Commerce: Development of Reporting Standards, Disclosure and Assurance Services in an Unregulated Market by Shyam NMI Sunder & Karim Jamal & Michael S. Maier [Downloadable!] 2003 Heuristic methods for cost-oriented assembly line balancing: a comparison on solution quality and computing time by Matthias Amen [Downloadable!] 2003 Heuristic methods for cost-oriented assembly line balancing: a survey by Matthias Amen [Downloadable!] 2003 An exact method for cost-oriented assembly line balancing by Matthias Amen [Downloadable!] 2003 Meta-Communication and Market Dynamics. Reflexive Interactions of Financial Markets and the Mass Media by Thomas Schuster [Downloadable!] 2003 News Events and Price Movements. Price Effects of Economic and Non-Economic Publications in the News Media by Thomas Schuster [Downloadable!] 2003 Fifty-Fifty. Stock Recommendations and Stock Prices. Effects and Benefits of Investment Advice in the Business Media by Thomas Schuster [Downloadable!] 2003 Ethics and Creative Accounting: Some Empirical Evidence on Accounting for Intangibles in Spain by Ester Oliveras & Oriol Amat [Downloadable!] 2003 Earnings Management in Spain. Some Evidence from Companies Quoted in the Spanish Stock Exchange by Oriol Amat & Jordi Perramon & Ester Oliveras [Downloadable!] 2003 Análisis empírico del comportamiento de los costes en las explotaciones agrícolas mediante datos de la red contable agraria nacional by Josep M. Argilés [Downloadable!] 2003 Moderating Effects of Management Control Systems and Innovation on Performance. Simple Methods for Correcting the Effects of Measurement Error for Interaction Effects in Small Samples by Coenders, Germà & Bisbe, Josep & Saris, Willem E. & Batista-Foguet, Joan M. [Downloadable!] 2003 Co-evolution of Information Systems in Fast-Growing Small Firms by Gavin C. Reid & Julia A. Smith [Downloadable!] 2003 Opportunity cost, excess profit and counterfactual conditionals by Magni, Carlo Alberto [Downloadable!] 2003 On the Prudence of Rewarding A While Hoping for B by Schnedler, Wendelin [Downloadable!] 2003 Nuevo Enfoque En La Estimación De Los Ajustes Por Devengo Anormales: Un Modelo Desagregado by Francisco Poveda [Downloadable!] 2003 Accounting Anomalies and Information Uncertainty by Francis, Jennifer & LaFond, Ryan & Olsson, Per & Schipper, Katherine [Downloadable!] 2003 Employer-Sponsored Training in Stabilisation and Growth Policy Perspectives by Håkanson, Christina & Johanson, Satu & Mellander, Erik [Downloadable!] 2003 Employer-sponsored training in stabilisation and growth policy perspectives by Håkanson, Christina & Johanson, Satu & Mellander, Erik [Downloadable!] 2003 Accounting and the Birth of the Notion of Capitalism by Eve, CHIAPELLO [Downloadable!] 2003 Value-relevance of expensed and capitalized intangibles - a French survey by Cazavan-Jeny, Anne [Downloadable!] 2003 Value Relevance of R&D Reporting : A Signaling Interpretation by Cazavan-Jeny , Anne & Jeanjean, Thomas [Downloadable!] 2003 Management Control and "Coherence" : Some Unresolved Questions by Bourguignon , Annick & Jenkins, Alan & Nørreklit, Hanne [Downloadable!] 2003 Political Relationships, Global Financing and Corporate Transparency by Christian Leuz & Felix Oberholzer-Gee [Downloadable!] 2003 The Role of Accounting in the German Financial System by Christian Leuz & Jens Wüstemann [Downloadable!] 2003 Sistemas de información en Pymes y acceso al crédito en contextos de asimetría de información by José Pablo Dapena & Juan Lucas Dapena [Downloadable!] 2003 On the Prudence of Rewarding A While Hoping for B by Wendelin Schnedler [Downloadable!] 2003 Task Difficulty, Performance Measure Characteristics, and the Trade-Off between Insurance and Well-Allocated Effort by Wendelin Schnedler [Downloadable!] 2003 Costs, Benefits, And Tax-Induced Distortions Of Stock Option Plans by Rainer Niemann & Dirk Simons [Downloadable!] 2003 Economic Consequences Of Internet Financial Reporting by Alfred Wagenhofer [Downloadable!] 2003 The Performance of the Foreign-Owned Sector of UK Manufacturing: Some Evidence and Implications for UK Inward Investment Policy by Max Munday & Michael J. Peel & Karl Taylor 2003 La culture organisationnelle perçue des cabinets comptables français par les associés-dirigeants:essai de typologie by Serge Évraert & Christian Prat dit Hauret [Downloadable!] 2003 Audit et développement moral cognitif by Christian Prat dit Hauret [Downloadable!] 2003 Les facteurs déterminants de la stratégie des groupes français en matière de communication sur les activités de R&D by Yuan Ding & Hervé Stolowy [Downloadable!] 2003 Hacia la construcción de modelos de Capital Intelectual en industrias tradicionales: el caso de las almazaras jiennenses by Francisca Castilla Polo & Macario Cámara de la Fuente [Downloadable!] 2003 El capital social en las sociedades cooperativas. Las Normas sobre los aspectos contables de las sociedades cooperativas a la luz de los principios cooperativos by Pilar Gómez Aparicio [Downloadable!] 2003 Panorama actual de la contabilidad pública: Análisis de la situación española dentro de su entorno internacional by Vicente Montesinos Julve [Downloadable!] 2003 La Cuenta de Pérdidas y Ganancias. Componentes conceptuales operativos y normas específicas para su formulación, en el ámbito del “Proyecto de Normas sobre los aspectos contables de las Sociedades Cooperativas” by Ricardo J. Server Izquierdo [Downloadable!] 2002 Knowing What Others Know: Common Knowledge, Accounting, and Capital Markets by Shyam NMI Sunder [Downloadable!] 2002 Regulatory Competition Among Accounting Standards Within and Across International Boundaries by Shyam NMI Sunder [Downloadable!] 2002 Are Unmanaged Earnings Always Better for Shareholders? by Anil Arya & Jonathan C. Glover & Shyam NMI Sunder [Downloadable!] 2002 The Joint Determination of Audit Fees, Non-Audit Fees, and Abnormal Accruals by Rick Antle & Elizabeth A. Gordon & Ganapathi Narayanamoorthy & Ling Zhou [Downloadable!] 2002 Privacy in E-Commerce: Development of Reporting Standards, Disclosure and Assurance Services in an Unregulated Market by Shyam NMI Sunder & Karim Jamal & Michael S. Maier [Downloadable!] 2002 Value of the Firm: Who Gets the Goodies? by Shyam NMI Sunder [Downloadable!] 2002 Stability of Monetary Unit and Informativeness of Corporate Financial Reporting by Shyam NMI Sunder [Downloadable!] 2002 Solving the Price-Earnings Puzzle by Carl Chiarella & S. Gao [Downloadable!] 2002 Análisis del comportamiento de los resultados en 'full' y 'direct costing' by Josep M. Argilés [Downloadable!] 2002 Corporate governance and dividend policy by Mehar, Ayub [Downloadable!] 2002 Determinantes do desempenho académico nos cursos de contabilidade by Caiado, Jorge & Madeira, Paulo [Downloadable!] 2002 Revisión De Expectativas En Las Presentaciones De Empresa Ante Los Analistas Financieros by Juan Carlos Gómez Sala & Ana Gil & Francisco Poveda [Downloadable!] 2002 The Impact of Macroeconomic Variables on Corporate Performance - What Shareholders Ought to Know? by Oxelheim, Lars [Downloadable!] 2002 The reference to "alternative" standards by French Large groups: an empirical study over the period 1985/1999 by STOLOWY, Herve & DING, Yuang 2002 Two-step sequential sampling for gamma distributions by Moors, J.J.A. & Strijbosch, L.W.G. [Downloadable!] 2002 A general model for repeated audit controls using monotone subsampling by Raats, V.M. & Genugten, B.B. van der & Moors, J.J.A. [Downloadable!] 2002 Costs, Benefits, and Tax-induced Distortions of Stock Option Plans by Niemann, Rainer & Simons, Dirk [Downloadable!] 2002 L'ABC à l'hôpital:le cas de la chirurgie infantile by Thierry Nobre & Noëlle Biron [Downloadable!] 2002 La contabilidad de gestión en las cajas rurales. Una perspectiva empírica by Pilar Ibarrondo Dávila [Downloadable!] 2002 Contribución de las cooperativas agrarias de segundo grado a la orientación al mercado de sus cooperativas asociadas: efectos en el desempeño de la relación by Narciso Arcas Lario [Downloadable!] 2002 National accounting rules in a globalized world (Pro and contra) ; contra - the best of both worlds by Hanno Merkt [Downloadable!] 2002 National accounting rules in a globalised world (Pro and contra) ; pro - should the world embrace a single set of accounting standards? by Robert Litan [Downloadable!] 2002 Financial Statement Information and the Prediction of Stock Returns in a Small Capital Market: The Case of Belgium by Tom Van Caneghem & Geert Van Campenhout & Steve Van Uytbergen 2001 Accounting for stock-based compensation : an extended clean surplus relation by Hess, Dieter E. & Lüders, Erik [Downloadable!] 2001 Standards for Corporate Financial Reporting: Regulatory Competition Within and Across International Boundaries by Shyam NMI Sunder [Downloadable!] 2001 Knowing What Others Know: Common Knowledge, Accounting, and Capital Markets by Shyam NMI Sunder [Downloadable!] 2001 Design and Implementation of Contracts: A Comparison of Factor Markets Relevant to Financial Reporting in Japan and the U.S by Shyam NMI Sunder [Downloadable!] 2001 Accounting: Continuity and Transition by Shyam NMI Sunder [Downloadable!] 2001 Why Not Allow the FASB and IASB Standards to Compete in the U.S.? by Shyam NMI Sunder & Ronald A. Dye [Downloadable!] 2001 Management Control in Non-profit Organizations: The Case of the Associations of Economists in Spain by Ester Oliveras & Pilar Soldevila [Downloadable!] 2001 One Hundred Issues of Revista Española de Financiación y Contabilidad (REFC)-Insights into Trends in the Spanish Academic Community by Oriol Amat & Ester Oliveras [Downloadable!] 2001 Teaching, Research and Service: Experience and Opinions of Accounting Spanish Academics by Ester Oliveras [Downloadable!] 2001 The So-called 'External Partners' in the Groups of Corporations: A Model of Presentation in the Consolidated Statements by Soledad Moya [Downloadable!] 2001 Valore Aggiunto Sistemico: un'alternativa all'EVA quale indice di sovraprofitto periodale by Magni, Carlo Alberto [Downloadable!] 2001 Simultaneous Determination Of Inventories And Accounts Receivable by Ayub, Mehar [Downloadable!] 2001 ALISAMIENTO DE BENEFICIOS vs. RENTABILIDAD BURSÁTIL: EVIDENCIA EMPÍRICA by Francisco Poveda & Raúl Iñiguez [Downloadable!] 2001 Cuestiones Estadísticas Sobre Modelos Y Contrastes De Ajustes Por Devengo Anormales by Francisco Poveda [Downloadable!] 2001 Truth and Fairness in Accounting: A Case of Polish Transition Economy by Katarzyna Kosmala MacLullich [Downloadable!] 2001 Corporate Ownership Structure and the Informativeness of Accounting Earnings in East Asia by Fan, Joseph P.H. & Wong, T.J. [Downloadable!] 2001 P/E-ratios in Relative Valuation - a Mission Impossible? by Skogsvik, Kenth & Skogsvik, Stina 2001 L'application de methodes privees aux finances locales : du constat aux implications by Michel, M. & Mathieux, F. 2001 Reforme comptable et gestion financiere des communes: quels enjeux? by Michel, M. 2001 Balanced scorecard versus French tableau de bord:beyond dispute, a cultural and ideological perspective by MALLERET, Veronique & BOURGUIGNON, Annick & NORREKLIT, Hanne [Downloadable!] 2001 Voluntary disclosure and risk sharing by Suijs, J. [Downloadable!] 2001 On the Use of Nonfinancial Performance Measures in Management Compensation by Dirk Sliwka [Downloadable!] 2001 Brand Valuation And Control: An Empirical Study by Thomas Günther & Catharina Kriegbaum-Kling [Downloadable!] 2001 Regulation and Measurement of the Productivity Offset by Uri, Noel D. [Downloadable!] 2001 Méthodes et outils du contrôle de gestion dans les PME by Thierry Nobre [Downloadable!] 2001 Les mécanismes d'assimilation d'une mission d'audit interne:le modèle "activation-sélection-rétention" de K.E. Weick à l'épreuve du terrain by David Autissier [Downloadable!] 2001 Application au cas d'un processus d'intégration symbiotique de la méthode des coûts obligatoires/discrétionnaires by Christophe Herriau & Olivier Meier [Downloadable!] 2001 Le contrôle de gestion en situation d'incertitude: le cas du sport spectacle by Lionel Touchais [Downloadable!] 2001 Prácticas contables en cooperativas rurales by Stig Westerdahl [Downloadable!] 2001 Ratios para el análisis de rentabilidad de las cooperativas agrarias andaluzas by Joaquín Domingo [Downloadable!] 2000 New economy accounting : why are broad-based stock option plans so attractive? by Hess, Dieter E. & Lüders, Erik [Downloadable!] 2000 An Attempt to Go Beyond Conventional Financial Accounting Information by Josep Vallverdú [Downloadable!] 2000 New Opportunities for Farm Accounting by Josep M. Argilés & Eric J. Slof [Downloadable!] 2000 The Ethics of Creative Accounting: Some Spanish Evidence by Oriol Amat & John Blake & Ester Oliveras [Downloadable!] 2000 Information System Development in the Small Firm by Gavin C Reid [Downloadable!] 2000 Scomposizione di sovraprofitti: Economic Value Added e Valore Aggiunto Sistemico by Magni, Carlo Alberto [Downloadable!] 2000 Irr, Roe and Npv: Formal and Conceptual Convergences in a Systemic Approach by Magni, Carlo Alberto [Downloadable!] 2000 Decomposition of a Certain Cash Flow Stream: Differential Systemic Value and Net Final Value by Magni, Carlo Alberto [Downloadable!] 2000 A computational model for inventory management and planning by Ayub, Mehar & Ahsanuddin, Muhammad [Downloadable!] 2000 Funds Flow Analysis and Determinants of Fixed Assets by Ayub, Mehar [Downloadable!] 2000 Análisis Empírico De La Relación Entre Creación De Valor Y Resultados by Francisco Poveda & Raúl Iñiguez [Downloadable!] 2000 Kommunsektorns pensionsskuld och pensionsförvaltning efter införandet av balanskrav och blandad redovisningsmodell by Jennergren, Peter [Downloadable!] 2000 Svenska normsättare på redovisningsområdet – institutionella och politiska aspekter by Törnqvist, Ulla & Lumsden, Marie & Marton, Jan [Downloadable!] 2000 Effets des methodes de retraitement du credit-bail sur l'analyse financiere by Briquet, F. 2000 La fonction fiscale: outil au service de la gestion financiere ou axe strategique dans l'entreprise? by Maillet, C. 2000 Accounting Education in France and its Comparison with Chinese One by DING, Yuan [Downloadable!] 2000 Classification of Intangibles by STOLOWY, Herve & AHONEN, Guy & NIKOLAJ BUKH, Per & CAÑIBANO, Leandro & CATASUS, Bino & EKLÖV, Gunilla & FLOWER, John & GARCIA-AYUSO COVARSI, Manuel & GRÖJER, Jan-Erik & JENNY, Anne & JOHANSON, Ulf & THORSGAARD-LARSEN, Heine & MARTENSSON, Maria & MOURITSEN, Jan & SANCHEZ, Paloma & ROBERTS, Hanno 2000 A framework for the classification of accounts manipulations by STOLOWY, Herve & BRETON, Gaetan [Downloadable!] 2000 Organizational design and management accounting change by Matejka, M. & De Waegenaere, A. [Downloadable!] 2000 Two-step sequential sampling by Moors, J.J.A. & Strijbosch, L.W.G. [Downloadable!] 2000 Double checking for two error types by Raats, V.M. & Moors, J.J.A. [Downloadable!] 2000 Controlling Investment Decisions: Hurdle Rates and Intertemporal Cost Allocation by Sunil Dutta & Stefan Reichelstein [Downloadable!] 2000 A transaction costs approach to financial assets rates of return by Rodolfo Apreda [Downloadable!] 2000 The Future of Accounting for Business Combinations by Tweedie, Sir David & Whittington, Geoffrey 2000 Análisis contable-mercantil de las reducciones de capital en las cooperativas: breve referencia fiscal by Tomás Garrido Pulido & Regina Garrido Castro [Downloadable!] 1999 The Development Of Corporate Performance Measures: Benchmarks Before EVA by William N. Goetzmann & Stanley J. Garstka [Downloadable!] 1999 Earnings Management and the Revelation Principle by Jonathan C. Glover & Anil Arya & Shyam NMI Sunder [Downloadable!] 1999 Environmental Factors Giving Rise to Variations in National Management Accounting Practice by Oriol Amat & John Blake & Philip Wraith [Downloadable!] 1999 Variations in National Management Accounting Approaches by Oriol Amat & John Blake & Ester Oliveras [Downloadable!] 1999 Spanish Auditors and the 'True and Fair View' by Oriol Amat & John Blake & Ester Oliveras [Downloadable!] 1999 Dimensions of National Culture and the Accounting Environment -The Spanish Case- by Oriol Amat & John Blake & Philip Wraith & Ester Oliveras [Downloadable!] 1999 The Case for a New Accounting Research Agenda in Spain by Oriol Amat & John Blake & Ester Oliveras [Downloadable!] 1999 The Struggle against Creative Accounting: Is "True and Fair View" Part of the Problem or Part of the Solution? by Oriol Amat & John Blake & Ester Oliveras [Downloadable!] 1999 Should Canada's Rate Capital Gains Taxation Be Reduced? by Diewert, W.E. & Lawrence, D.A. 1999 The Impact of Contingencies on Information System Development by Gavin C Reid & Julia A Smith [Downloadable!] 1999 Management Accounting in Activity Networks by James S Jordan 1999 Information System Development in the Small Firm: tests of contingency, agency and markets & hierarchies approaches by Gavin C Reid & Julia A Smith [Downloadable!] 1999 The information content of economic value-added: A comparative analysis with earnings, cash flow and residual income by Tracey West & Andrew Worthington [Downloadable!] 1999 The Valuation Relevance of Voluntary Disclosures: A Comparative Analysis of the Disclosure Behaviour of Major Pharmaceutical Companies in Sweden and the UK by Gray, Sidney & Skogsvik, Kenth 1999 Search for a New Conceptual Bookkeeping Model: Different Levels of Abstraction by Vousten-Sweere, A-.M. & van Groenendaal, W. 1999 Accounting for brands in IAS 38 of IASC (intangible assets) compared with French and German practices : an illustration of the difficulty of international harmonization by STOLOWY, Herve & HALLER, Axel & KLOCKHAUS, Volker [Downloadable!] 1999 Double checking for two error types by Moors, J.J.A. [Downloadable!] 1999 Search for a new conceptual bookkeeping model : different levels of abstraction by Vousten-Sweere, A.M. & Groenendaal, W. van [Downloadable!] 1999 Performance Measurement in Multi-Period Agencies by Sunil Dutta & Stefan Reichelstein 1998 Corporate Governance, Expected Operating Performance, and Pricing by Oren Fuerst & Sok-Hyon Kang [Downloadable!] 1998 Some Ethical Issues for Accountants in Antidumping Trade Cases: An Examination of Recent Case Studies with Emphasis on Latin America by Robert W. McGee [Downloadable!] 1998 The Ethics of Creative Accounting by Oriol Amat & John Blake & Jack Dowds [Downloadable!] 1998 An Analysis of the Accounting Principles Applied by the European Farm Accountancy Data Network by Eric J. Slof & Josep M. Argilés [Downloadable!] 1998 A Portrait of the Spanish Accounting Community by Oriol Amat & Catherine Gowthorpe & Soledad Moya & Ester Oliveras [Downloadable!] 1998 International Accounting Harmonisation - A Comparison of Spain, Sweden and Austria by John Blake & Oriol Amat & Catherine Gowthorpe [Downloadable!] 1998 Can Measurement Error Explain the Productivity Paradox? by Diewert, W.E. & Fox, K.J. 1998 A simulation model of corporate finances: A study of the companies listed on Karachi stock exchange by Ayub, Mehar [Downloadable!] 1998 Bankrupcy, auditor Switching and Audit failure: Evidence from the UK. 1987-1994 by Clive Lennox [Downloadable!] 1998 The design and use of management accounts in small and medium-sized companies by Johansson, Christer & Samuelson, Lars A [Downloadable!] 1998 Internal Control Systems and Risk Management in the Life and Health Insurance Industry: Current Issues by Andre, P. & Cote, D. & Morissette, R. 1998 La diversite comptable internationale et ses consequences: Une revue de la litterature by Raffournier, B. 1998 Accounting for Goodwill in Switzerland: Some Empirical Evidence by Raffournier, B. 1998 The Contractual and Value Relevances of Reported Earnings in an Unregulated Information Market: The Case of Switzerland by Cormier, D. & Magnan, M. & Morard, B. 1998 Voluntary Disclosure of Cash Flow Statements and Segment Data in Germany by Christian Leuz [Downloadable!] 1998 Perceptions of the Royal Mail Case in the Netherlands by Camfferman, Kees [Downloadable!] 1998 Influence of German Betriebswirtschaftslehre on Dutch Bedrijfseconomie with particular reference to accounting by Camfferman, Kees [Downloadable!] 1998 How reliable are estimates of infrastructure costs? A comparative analysis by Nijkamp, Peter & Ubbels, Barry [Downloadable!] 1997 The Drive for Quality - the Impact on Accounting in the Wine Industry by Soledad Moya & Oriol Amat & John Blake [Downloadable!] 1997 Accounting for Growth: Strategic Financial Management in the New Small Firm by Julia A Smith 1997 L'effet de levier by Thibierge, C & Thomas, P. 1997 Activity-based costing in the food industry: an international comparison of American and Dutch food producing companies by Groot, Tom L. C. M. [Downloadable!] 1997 Earnings forecasting research: an overview and critique by Peek, Erik [Downloadable!] 1997 The association between the accuracy of long-run qualitative earnings forecasts by managers and discretionary accounting in the Netherlands by Dorsman, Andr‚ B. & Langendijk, Henk P. A. J. & Praag, Bart van [Downloadable!] 1997 The usefulness of the most widely reported Dutch financial statement numbers for stock market investors by Kabir, R. [Downloadable!] 1996 Venture Capital Supply and Accounting Information System Development by Falconer Mitchell & Gavin C Reid & Nicholas G Terry [Downloadable!] 1996 A Primer to Asset Backed Securisation (The Transformation of Risks) by Wolfe, S. 1996 What's Wrong with Management Accounting Research? The Potential of Ethnography by Ahrens, T. 1996 A Review of Research in Participation: A case for More Appropriate and Rigorous Methodology by Russell, J. 1996 Talking Accounting: A Comparative Ethnography of British and German Practice by Ahrens, T. 1996 Accounting for Convertible Debt: A Fundamental Financial Instrument Approach to Accounting for Convertible Debt as a Single Instrument by Casson, P. 1996 La "trajectoire de faillite" des entreprises: une analyse chronologique sur base des comptes annuels by Van Wymeersch, C. & Wolfs, A. 1996 Chief Executive Officer Turnover and Accounting: a Strategic Repositioning Perspective by Morrill, C. & Waterhouse, J. 1996 Explanatory Factors for Trading Volume Responses to Annual Earnings Announcements: Evidence from the Korean Stock Market by Choi, J.S. & Choe, C. 1996 Why Firms Comply Voluntarily with IAS: An Empirical Analysis with Swiss Data by Dumontier, P. & Raffournier, B. 1996 Differences between US GAAP and Dutch GAAP: additional disclosure on form 20-F by Bos, A. de & Vergoossen, R.G.A. [Downloadable!] 1995 La Contabilidad Creativa en España y en el Reino Unido. Un Estudio Comparativo by Oriol Amat & John Blake & Soledad Moya [Downloadable!] 1995 The Impact of Post Industrial Society on the Accounting Compromise-Experience in the UK and Spain by Oriol Amat & John Blake [Downloadable!] 1994 Issues in the Use of the Cash Flow Statement-Experience in some Other Countries by Oriol Amat & John Blake & Jack Dowds [Downloadable!] 1991 A la recherche pour l'avancement d'une theorie comptable a l'echelle internationale by Tremblay, T. 1982 Trade Union Wage Differentials in the U.K.: A Strange and Sad Story by Paul A. Geroski & Mark B. Stewart [Downloadable!] A Comparative Review of the Finnish Expenditure-Revenue Accounting by Timo Salmi [Downloadable!] Political Relationships, Global Financing and Corporate Transparency by Christian Leuz & Felix Oberholzer-Gee [Downloadable!] Differential Changes In The Value-Relevance Of Earnings And Book Values Over Time: Financial Versus Other Industries by Sharad Asthana & Lucy Huajing Chen [Downloadable!] Do Highly Compensated Participants Influence The Management Of Qualified Pension Plans? by Sharad Asthana [Downloadable!] The Effect of Fair vs. Book Value Accounting on the Behavior of Banks by Roland Strausz & Katrin Burkhardt [Downloadable!]
This page was last updated on 2009-11-8.
IDEAS at the Department of Economics , College of Liberal Arts and Sciences , University of Connecticut using RePEc data on a server sponsored by the Society for Economic Dynamics . 
