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Research classified by Journal of Economic Literature (JEL) codes

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/ M: Business Administration and Business Economics; Marketing; Accounting; Personnel Economics
/ / M4: Accounting
/ / / M40: General

This topic is covered by the following reading lists:

Mondialisation

2025

Koo, KwangJoo (KJ) & Kim, Jae B., 2025. "Managerial pessimism and investment in corporate social responsibility," Journal of Business Research, Elsevier, vol. 186(C).

2024

Dolores Guerrero-Baena, M. & Castilla-Polo, Francisca & Rodríguez-Gutiérrez, Pablo, 2024. "What are the main drivers of SMEs? production of sustainability reports?," Small Business International Review, Asociación Española de Contabilidad y Administración de Empresas - AECA, vol. 8(1), pages 617-617, May.
Valeriu Brabete & Catalin Mihail Barbu & Daniel Circiumaru & Daniel Goagara & Dorel Berceanu, 2024. "Redesign of Accounting Education to Meet the Challenges of Artificial Intelligence – A Literature Review," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 26(65), pages 275-275, February.
Aurelia ȘTEFĂNESCU & Ileana Cosmina PITULICE, 2024. "Accounting Practices Related to the Banking Industry. Network Settlements," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 4(12), pages 16-25, December .
Robert-Aurelian ȘOVA & Adriana Florina POPA, 2024. "Exploitation of the Effect of Services Diversification in the Process of Maintaining the Attractivity and Resilience of the Accounting Profession," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 4(12), pages 2-5, December .
Adrian GROȘANU & Melinda-Timea FÜLÖP & Nicolae MĂGDAȘ, 2024. "Ethical Dilemmas in Digital Accounting: A Comprehensive Literature Review," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 5(4), pages 56-67, April.
Marius Eugen ROGOZ & Dragoș Andrei STOICA, 2024. "How Do Listed Romanian Companies Comply with or Explain Good Corporate Governance Guidelines?," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 5(6), pages 1-10, June.
Marius Eugen ROGOZ & Dragoș Andrei STOICA, 2024. "How Do Listed Romanian Companies Comply with or Explain Good Corporate Governance Guidelines?," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 5(7), pages 51-61, July.
Luana COSĂCESCU, 2024. "Digital Debt – The Breach with Unpredictable Effects in the Management of the Accounting Expertise Office," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 5(8), pages 12-21, August.
Nicolae BOBIȚAN & Diana DUMITRESCU, 2024. "Training Accountants to Ensure a Sustainable Future. Evaluating the Integration of Knowledge and Skills Needed for Sustainability Reporting in Education," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 5(8), pages 2-11, August.
Ani STOYKOVA, 2024. "AI in Accounting: Insights from a Bibliometric Analysis," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 5(8), pages 56-71, August.
Bogdan Cosmin GOMOI, 2024. "Financial Management of a Company in the Pharmaceutical Sector," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 5(9), pages 11-24, September.
Cristina NICOLAESCU & Monica VERESS, 2024. "Theoretical and Practical Aspects Regarding the Accounting Treatment of Brands/Marks as Intangible Assets," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 5(9), pages 2-10, September.
Kawtar BENKIRANE & Khadija BENAZZI, 2024. "Perception of the Importance of Internal Audit Effectiveness and Its Impact on Organizational Performance in Public Enterprises: Empirical Evidence from Morocco," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 5(9), pages 65-81, September.
Hejer Khaldi & Feten Hamama, 2024. "Value Relevance of Accounting Information in Uncertain Economic Policy Context: Evidence from Tunisia," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 23(3), pages 570-595, June.
Yuen Yee Yen & Lai Jing Wen & Suganthi Ramasamy & Muhammad Farooq, 2024. "Sustainable petrol subsidy program in Malaysia," Asian Development Policy Review, Asian Economic and Social Society, vol. 12(1), pages 1-9.
Ovidiu Constantin BUNGET & Alin-Constantin DUMITRESCU & Valentin BURCA & Oana BOGDAN & Mario-Alexandru SOCATIU, 2024. "Comparative Analysis Regarding the Sustainability Reporting Practice in Romania at the Level of Sustainability Reports," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 22(176), pages 769-782, October.
Laura-Eugenia-Lavinia BARNA, 2024. "ERP Systems - Reliable Tools in Corporate Reporting of Organizations," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 22(176), pages 783-790, October.
Ghorbani Baravati, Negin & Pourheidari, Omid & Khodamipour, Ahmad, 2024. "Investigating the Impact of Real Earnings Smoothing on the Company\'s Labour Investment Efficiency (in Persian)," The Journal of Planning and Budgeting (Ù ØµÙ„Ù†Ø§Ù…Ù‡ Ø¨Ø±Ù†Ø§Ù…Ù‡ Ø±ÛŒØ²ÛŒ Ùˆ Ø¨ÙˆØ¯Ø¬Ù‡), Institute for Management and Planning studies, vol. 29(1), pages 105-134, May.
Putu Yudha Asteria Putri & Iwan Triyuwono & Bambang Hariadi & Lilik Purwanti, 2024. "Deconstruction of Management Control Systems and the Role of Culture in Traditional Banking Institutions," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 5, pages 25-41.
Ani Stoykova & Mariya Paskaleva, 2024. "The Value Relevance of Accounting Information: Focusing on Bulgaria," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 8, pages 130-148.
Michael Musov, 2024. "Prof. Trifon Trifonov – Role Model and Outstanding Researcher," Economic Thought journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 1, pages 102-115.
Marek Potkany & Hussam Musa & Jarmila Schmidtova & Pavol Gejdos & Janka Grofcikova, 2024. "The essence and barriers to the use of controlling in the practice of manufacturing enterprises," E&M Economics and Management, Technical University of Liberec, Faculty of Economics, vol. 27(3), pages 172-182, September.
Nguyen Thu Nha Trang & Dinh Thi Ngoc Huong & Huynh Dang Ngan Anh, 2024. "The influence of human factors on the quality of accounting information system," HO CHI MINH CITY OPEN UNIVERSITY JOURNAL OF SCIENCE - ECONOMICS AND BUSINESS ADMINISTRATION, HO CHI MINH CITY OPEN UNIVERSITY JOURNAL OF SCIENCE, HO CHI MINH CITY OPEN UNIVERSITY, vol. 14(1), pages 65-75.
Lam Khanh Tran & Hung Tri Tang & Thien Huu Nguyen, 2024. "The interdisciplinary nature of psychology and accounting: A review and research," HO CHI MINH CITY OPEN UNIVERSITY JOURNAL OF SCIENCE - ECONOMICS AND BUSINESS ADMINISTRATION, HO CHI MINH CITY OPEN UNIVERSITY JOURNAL OF SCIENCE, HO CHI MINH CITY OPEN UNIVERSITY, vol. 14(3), pages 94-108.
Đặng Anh Tuấn, 2024. "Nhân tố ảnh hưởng đến việc vận dụng phương pháp kiểm toán dựa trên rủi ro," TẠP CHÍ KHOA HỌC ĐẠI HỌC MỞ THÀNH PHỐ HỒ CHÍ MINH - KINH TẾ VÀ QUẢN TRỊ KINH DOANH, HO CHI MINH CITY OPEN UNIVERSITY JOURNAL OF SCIENCE, HO CHI MINH CITY OPEN UNIVERSITY, vol. 19(3), pages 27-36.
Trương Thành Lộc, 2024. "Tác động của hệ thống hoạch định nhân lực doanh nghiệp đến công tác kế toán tại các doanh nghiệp logistics ở Việt Nam," TẠP CHÍ KHOA HỌC ĐẠI HỌC MỞ THÀNH PHỐ HỒ CHÍ MINH - KINH TẾ VÀ QUẢN TRỊ KINH DOANH, HO CHI MINH CITY OPEN UNIVERSITY JOURNAL OF SCIENCE, HO CHI MINH CITY OPEN UNIVERSITY, vol. 19(5), pages 87-96.
Congressional Budget Office, 2024. "Public-Private Risk Sharing in Federal Credit Programs," Reports 59408, Congressional Budget Office.
Janja Brendel & Cai Chen & Thomas Keusch & Zacharias Sautner, 2024. "The Value of NGOs in ESG," Swiss Finance Institute Research Paper Series 24-35, Swiss Finance Institute.
Timothy W. Shields & James Wilhelm, 2024. "A Critical Evaluation of Loss Aversion as the Determinate of Effort in Compensation Framing," Working Papers 24-14, Chapman University, Economic Science Institute.
Angelika DIENES, 2024. "Analysis of accounting standards: Preferences and effects on Hungarian holding companies," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, vol. 0(35), pages 83-93, September.
Quintero Montaño, Washington & Rodríguez Nava , Abigail & Pérez Vázquez , Liliam & León Villafuerte , Doménica, 2024. "Impacto de la política fiscal y la política monetaria en el valor de capitalización bursátil de las empresas: Un enfoque de datos panel autorregresivo (PVAR) para el caso de México," Revista Desarrollo y Sociedad, Universidad de los Andes,Facultad de Economía, CEDE, vol. 96(5), pages 121-145, February.
Leites , Martin & Salas , Gonzalo & Vigorito , Andrea, 2024. "Bienes visibles, rasgos de personalidad y preferencias por estatus: Nueva evidencia para Uruguay," Revista Desarrollo y Sociedad, Universidad de los Andes,Facultad de Economía, CEDE, vol. 97(5), pages 121-145, June.
Kim, Jinhwan & Valentine, Kristen, 2024. "Earnings Targets, Strategic Patent Sales, and Patent Trolls," Research Papers 4162, Stanford University, Graduate School of Business.
Sami Ã–zcan & Murat SerÃ§emeli & Ali Kemal Ã‡elik, 2024. "Analyzing the Effects of Covid-19 Pandemic on the Financial Performance of Turkish Listed Companies on Borsa Istanbul using the Entropy-based Grey Relational Analysis," International Journal of Economics and Financial Issues, Econjournals, vol. 14(5), pages 109-124, September.
Jishin George Oommen & Noel Simon Roy & R.D. Brittoraj, 2024. "Exploring the Landscape of Energy Audits: A Bibliometric Analysis," International Journal of Energy Economics and Policy, Econjournals, vol. 14(1), pages 31-36, January.
Anis Ali & Abdulrahman Alhassun & Nadeem Fatima, 2024. "Financial Performance and Total Resources: Trend and sensitivity Analysis of Indian Oil Exploration and Production Companies," International Journal of Energy Economics and Policy, Econjournals, vol. 14(3), pages 533-540, May.
Black, Dirk & Neururer, Thaddeus, 2024. "Do analysts provide information about other comprehensive income in book value forecasts for financial firms?," Advances in accounting, Elsevier, vol. 64(C).
Almeida, Jose Elias & Kale, Devendra, 2024. "Firm life cycle and accrual quality," Advances in accounting, Elsevier, vol. 67(C).
Adams, Sarah & Hall, Matthew & Xiao, Xinning, 2024. "Styles of verification and the pursuit of organisational repair: The case of social impact," Accounting, Organizations and Society, Elsevier, vol. 113(C).
Oz, Seda, 2024. "The impact of terrorist attacks and mass shootings on earnings management," The British Accounting Review, Elsevier, vol. 56(3).
Gao, Lei & Han, Jianlei & Kim, Jeong-Bon & Pan, Zheyao, 2024. "Overlapping institutional ownership along the supply chain and earnings management of supplier firms," Journal of Corporate Finance, Elsevier, vol. 84(C).
Mi, Biao & Zhang, Luqiao & Han, Liang & Shen, Yun, 2024. "Bank market power and financial reporting quality," Journal of Corporate Finance, Elsevier, vol. 84(C).
Gounopoulos, Dimitrios & Loukopoulos, Georgios & Loukopoulos, Panagiotis & Zhang, Yu, 2024. "Do CFO career concerns matter? Evidence from IPO financial reporting outcomes," Journal of Corporate Finance, Elsevier, vol. 87(C).
Barg, Johannes A. & Drobetz, Wolfgang & El Ghoul, Sadok & Guedhami, Omrane & Schröder, Henning, 2024. "Institutional dual ownership and voluntary greenhouse gas emission disclosure," Journal of Corporate Finance, Elsevier, vol. 89(C).
Machokoto, Michael & Omotilewa, Oluwatoba James, 2024. "The impact of borrowing concentration on innovation: When is one not just enough?," Economics Letters, Elsevier, vol. 236(C).
Elnahass, Marwa & Jia, Xinrui & Crawford, Louise, 2024. "Disruptive technology and audit risks: Evidence from FTSE 100 companies," Emerging Markets Review, Elsevier, vol. 63(C).
Kim, Jeong-Bon & Tseng, Kevin & Wang, Jundong (Jeff) & Xi, Yaoyi, 2024. "Policy uncertainty, bad news disclosure, and stock price crash risk," Journal of Empirical Finance, Elsevier, vol. 78(C).
Parija, Arpit Kumar & Chhatwani, Malvika, 2024. "How does bank opacity affect credit growth and return predictability?," Journal of Empirical Finance, Elsevier, vol. 79(C).
Arvidsson, Susanne & Eierle, Brigitte & Hartlieb, Sven, 2024. "Job satisfaction and investment efficiency – Evidence from crowdsourced employer reviews," European Management Journal, Elsevier, vol. 42(2), pages 266-280.
Zhang, Chengrui & Li, Zhaohong & Xu, Jiaqian & Luo, Yiyang, 2024. "Accounting information quality, firm ownership and technology innovation: Evidence from China," International Review of Financial Analysis, Elsevier, vol. 93(C).
Hossain, Md Miran & Mammadov, Babak & Vakilzadeh, Hamid, 2024. "Friends in media: Implications of media connections for analyst forecast optimism," International Review of Financial Analysis, Elsevier, vol. 93(C).
Chalevas, Constantinos G. & Doukakis, Leonidas C. & Karampinis, Nikolaos I. & Pavlopoulou, Olga-Chara, 2024. "The impact of family ownership on tax avoidance: International evidence," International Review of Financial Analysis, Elsevier, vol. 94(C).
Liu, Shan & Wu, Xingying & Hu, Nan, 2024. "Does CEO agreeableness personality mitigate real earnings management?," International Review of Financial Analysis, Elsevier, vol. 95(PB).
Bu, Jun & Fei, Tianlun & Zhou, Futong, 2024. "United we stand, divided we fall: The impact of top management team stability on corporate litigation," International Review of Financial Analysis, Elsevier, vol. 96(PB).
Voeller, Dennis & Voeller, Juliane, 2024. "Strategic use of provisions: Evidence from European multinationals," International Review of Financial Analysis, Elsevier, vol. 96(PB).
Tang, Ning & Chen, Jianqiang & Lin, Chih-Yung & Tuan, Le Quoc, 2024. "Interlocked executives’ bad reputation in the labor market," Finance Research Letters, Elsevier, vol. 59(C).
Yang, Mo & Dong, Dayong & Xia, Guoen, 2024. "Risk disclosure and stock price crash risk: Evidence from Chinese listed firms," Finance Research Letters, Elsevier, vol. 60(C).
Zhang, Da & Wang, Yuxia, 2024. "Can management tone predict the firm's decision on supply chain configuration?," Finance Research Letters, Elsevier, vol. 62(PB).
Wang, Yuan & Xing, Chao & Zhang, Luxiu, 2024. "Is greenwashing beneficial for corporate access to financing? Evidence from China," Finance Research Letters, Elsevier, vol. 65(C).
Kadzima, Marvelous & Machokoto, Michael & Lemma, Tesfaye T., 2024. "From words to finances: Unraveling the negative net debt-languages nexus," Finance Research Letters, Elsevier, vol. 66(C).
Kim, Yong Mi & Lee, Sang Hyuk, 2024. "North Korea's threats and the cost of equity capital: The effect of information environments," Finance Research Letters, Elsevier, vol. 69(PA).
Kim, Yeonghyeon & Lee, Junyong & Lee, Kyounghun & Oh, Frederick Dongchuhl, 2024. "Corporate disclosure behavior during financial crises: Evidence from Korea," Journal of Financial Stability, Elsevier, vol. 73(C).
Hsieh, Sheng-Feng & Brennan, Gerard & Sannella, Alexander J., 2024. "Empirical analysis of liquidity thresholds for crypto assets," International Journal of Accounting Information Systems, Elsevier, vol. 54(C).
Wong, T.J. & Yu, Gwen & Zhang, Shubo & Zhang, Tianyu, 2024. "Calling for transparency: Evidence from a field experiment," Journal of Accounting and Economics, Elsevier, vol. 77(1).
Liang, Chuchu, 2024. "Advertising rivalry and discretionary disclosure," Journal of Accounting and Economics, Elsevier, vol. 77(1).
Arya, Anil & Ramanan, Ram N.V., 2024. "Long-term firm gains from short-term managerial focus: Myopia and voluntary disclosures," Journal of Accounting and Economics, Elsevier, vol. 77(2).
Tseng, Kevin & Zhong, Rong (Irene), 2024. "Standing on the shoulders of giants: Financial reporting comparability and knowledge accumulation," Journal of Accounting and Economics, Elsevier, vol. 78(1).
Tomy, Rimmy E. & Wittenberg-Moerman, Regina, 2024. "Community membership and reciprocity in lending: Evidence from informal markets," Journal of Accounting and Economics, Elsevier, vol. 78(1).
Call, Andrew C. & Hribar, Paul & Skinner, Douglas J. & Volant, David, 2024. "Corporate managers’ perspectives on forward-looking guidance: Survey evidence," Journal of Accounting and Economics, Elsevier, vol. 78(2).
Chourou, Lamia & Hossain, Ashrafee T. & Jha, Anand, 2024. "US political corruption and quarterly conference calls," Journal of Banking & Finance, Elsevier, vol. 161(C).
Samdani, Taufique, 2024. "Disclosure rules, controlling shareholders, and trading activity in the new issues market," Journal of Banking & Finance, Elsevier, vol. 163(C).
Leventis, Stergios & Tsalavoutas, Ioannis & Tsoligkas, Fanis, 2024. "Informal institutions in accounting research: A structured literature review," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 55(C).
Lee, Junyong & Oh, Frederick Dongchuhl, 2024. "Do foreign investors make firms more transparent? Evidence from Korea," Journal of Multinational Financial Management, Elsevier, vol. 74(C).
Kokkinou, Alinda & Quak, Hans & Mitas, Ondrej & Mandemakers, Albert, 2024. "Should I wait or should I go? Encouraging customers to make the more sustainable delivery choice," Research in Transportation Economics, Elsevier, vol. 103(C).
El Mouttaqui, Hajar & Gleason, Kimberly & Jiraporn, Pornsit & Salama, Feras M., 2024. "How does corporate diversification affect earnings management? A path analysis approach," International Review of Economics & Finance, Elsevier, vol. 95(C).
Chen, Ruiyuan (Ryan) & Liu, Feiyu (Andy) & Zhao, Chen, 2024. "Worldwide board reforms and financial reporting quality," Research in International Business and Finance, Elsevier, vol. 69(C).
Power, Michael & Tuck, Penelope, 2024. "The firm that would not die: post-death organizing, alumni events, and organization ghosts," LSE Research Online Documents on Economics 119973, London School of Economics and Political Science, LSE Library.
Scherf, Alexandra A., 2024. "How do online conflict disclosures support enforcement? Evidence from personal financial disclosures and public corruption," LSE Research Online Documents on Economics 121395, London School of Economics and Political Science, LSE Library.
Chang, Zheng & Ng, Alex Wei Fung & Peng, Siying & Shi, Dandi, 2024. "Stock price reactions to reopening announcements after China abolished its zero-COVID policy," LSE Research Online Documents on Economics 121414, London School of Economics and Political Science, LSE Library.
Chahed, Yasmine & Charnock, Robert & Du Rietz, Sabina & Joseph Lennon, Niels & Palermo, Tommaso & Parisi, Cristiana & Pflueger, Dane & Sundström, Andreas & Toh, Dorothy & Yu, Lichen, 2024. "The value of research activities “other than” publishing articles: reflections on an experimental workshop series," LSE Research Online Documents on Economics 121656, London School of Economics and Political Science, LSE Library.
Imperatore, Claudia & Pope, Peter F., 2024. "Do tenure‐based voting rights help mitigate the family firm control‐growth dilemma?," LSE Research Online Documents on Economics 123881, London School of Economics and Political Science, LSE Library.
Anantharaman, Divya & Chuk, Elizabeth & Kamath, Saipriya, 2024. "A demotion in disguise? The real effects of relocating pension smoothing from operating income to non-operating income," LSE Research Online Documents on Economics 124405, London School of Economics and Political Science, LSE Library.
Macve, Richard, 2024. "The importance of interdisciplinary collaboration in researching and publishing accounting history: a personal journey," LSE Research Online Documents on Economics 125869, London School of Economics and Political Science, LSE Library.
Amon Bagonza & Yan Chen & Frederik Rech, 2024. "Mediating impact of integrated reporting on audit quality and market reactions in Africa: evidence from South Africa," Accounting Research Journal, Emerald Group Publishing Limited, vol. 37(4), pages 401-417, July.
Adelina Fometescu & Camelia-Daniela Haţegan & Lavinia Denisia Cuc, 2024. "Challenges of Measuring and Reporting ESG Performance," Contemporary Studies in Economic and Financial Analysis, in: Exploring ESG Challenges and Opportunities: Navigating Towards a Better Future, volume 116, pages 61-82, Emerald Group Publishing Limited.
Ajid ur Rehman & Asad Yaqub & Tanveer Ahsan & Zia-ur-Rehman Rao, 2024. "Earnings management using classification shifting of revenues: evidence from Chinese-listed firms," Journal of Accounting in Emerging Economies, Emerald Group Publishing Limited, vol. 14(5), pages 1061-1083, February.
Isabella Lucut Capras & Monica Violeta Achim & Eugenia Ramona Mara, 2024. "Is tax avoidance one of the purposes of financial data manipulation? The case of Romania," Journal of Risk Finance, Emerald Group Publishing Limited, vol. 25(4), pages 588-601, April.
Dereck Barr-Pulliam & Marc Eulerich & Nicole Ratzinger-Sakel, 2024. "The effect of the internal audit function’s perceived assurance versus advisory purpose on the external auditor’s reliance decision," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 39(2), pages 138-165, January.
Hrishikesh Desai & Michael Davern, 2024. "The details matter: SEC regulatory guidance and informativeness in non-GAAP disclosure decisions," Meditari Accountancy Research, Emerald Group Publishing Limited, vol. 32(6), pages 2083-2115, June.
Grace Low & Qi Li, 2024. "Corporate social responsibility and bank value: evidence from bank capital," Meditari Accountancy Research, Emerald Group Publishing Limited, vol. 32(4), pages 1324-1348, February.
Phung Anh Thu & Pham Quang Huy, 2024. "Market concentration and financial statement comparability: what is the role of state ownership? Evidence from SYS GMM and fsQCA," Pacific Accounting Review, Emerald Group Publishing Limited, vol. 36(1), pages 120-143, April.
Rosemond Desir & Patricia A. Ryan & Lumina Albert, 2024. "The value of a ‘just’ firm," Review of Accounting and Finance, Emerald Group Publishing Limited, vol. 23(4), pages 449-466, April.
Luca Menicacci & Lorenzo Simoni, 2024. "Negative media coverage of ESG issues and corporate tax avoidance," Sustainability Accounting, Management and Policy Journal, Emerald Group Publishing Limited, vol. 15(7), pages 1-33, February.
Karima Lajnef & Kawther Dhifi, 2024. "Integrating Reporting Bridge, the Gap Between CSR Performance and Tax Avoidance Relationship? Insights from South Africa," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(1), pages 41-59.
Alpha Nur Setyawan Pudjono, 2024. "Examining the Causal Relationships of Balanced Scorecard Perspectives on Organizational Performance Improvement: A Case Study from the Indonesian Public Sector," GATR Journals afr232, Global Academy of Training and Research (GATR) Enterprise.
Rabia Bashir, 2024. "Determining the nexus between Dynamic Working Capital Management and Operational Efficiency in Emerging Southeast Asia," GATR Journals jfbr224, Global Academy of Training and Research (GATR) Enterprise.
Serhii Hryniavskyi & Valerii Zhuk, 2024. "Information Sources and Stages of Strategic Analysis," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 102-109, March.
Valerii Zhuk & Nataliia Zhuk & Yuliia Shenderivska, 2024. "International Experience of Post-War Compensation Policy," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 33-45, June.
Seçil Sigalı & Reha Memişoğlu, 2024. "Analysis of the Amendments in IAS 7 and IFRS 7 within the Scope of Supplier Finance Arrangements," Muhasebe Enstitusu Dergisi - Journal of Accounting Institute, Istanbul University Business School, vol. 0(70), pages 1-15, January.
Feden Koç & Sevinç Gülseçen, 2024. "Analysis of Publications on Financial Accounting in Web of Science Database with Vosviewer Mapping Techniques and Bibliometric Analysis Method," Muhasebe Enstitusu Dergisi - Journal of Accounting Institute, Istanbul University Business School, vol. 0(70), pages 17-37, January.
Hasan Yalçın, 2024. "Metric Conflict in Financial Analysis: A Comparison and Application of EBITDA and EVA," Muhasebe Enstitusu Dergisi - Journal of Accounting Institute, Istanbul University Business School, vol. 0(70), pages 39-57, January.
Fatma Şeker & Sevgi Şeker, 2024. "Traces Left by Women in Production, Management and Trade from the Neolithic Age to the End of the Bronze Age," Muhasebe Enstitusu Dergisi - Journal of Accounting Institute, Istanbul University Business School, vol. 0(70), pages 59-73, January.
Uğur Bellikli, 2024. "Ethics of Artificial Intelligence (AI) Use in Accounting," Muhasebe Enstitusu Dergisi - Journal of Accounting Institute, Istanbul University Business School, vol. 0(71), pages 1-11, July.
Günay Deniz Dursun & Sinan Aslan, 2024. "Misunderstandings in the Revenue Cycle During the Independent Audit Process and Improvement Strategies," Muhasebe Enstitusu Dergisi - Journal of Accounting Institute, Istanbul University Business School, vol. 0(71), pages 13-24, July.
Gamze Sevimli Örgün, 2024. "Bibliometric Analysis of Articles Published in the Journal of Accounting Institute," Muhasebe Enstitusu Dergisi - Journal of Accounting Institute, Istanbul University Business School, vol. 0(71), pages 25-37, July.
Hyoung-Joo Lim & Dafydd Mali, 2024. "Does Market Performance (Tobin’s Q) Have A Negative Effect On Credit Ratings? Evidence From South Korea," Asia-Pacific Financial Markets, Springer;Japanese Association of Financial Economics and Engineering, vol. 31(1), pages 53-80, March.
Priyanka Runach & Shubham Garg & Karam Pal Narwal, 2024. "An Empirical Investigation on Financing Choice Descendants of Indian Start-ups," Asia-Pacific Financial Markets, Springer;Japanese Association of Financial Economics and Engineering, vol. 31(4), pages 867-888, December.
Eric Lohwasser & Yaou Zhou, 2024. "Earnings Management, Auditor Changes and Ethics: Evidence from Companies Missing Earnings Expectations," Journal of Business Ethics, Springer, vol. 191(3), pages 551-570, May.
Paul B. McGuinness, 2024. "Research note: An investigation of the relation between pre-IPO dividends and vendor sales," Review of Quantitative Finance and Accounting, Springer, vol. 62(3), pages 889-910, April.
Dong Drew Li & Wenguang Lin & Pei-Yu Sun & Yunshu Tang & Zheng Cheng, 2024. "Breaking the Big Four brand’s halo effect precisely: evidence from the association between RMM coverage ratios and integrated audit effectiveness," Review of Quantitative Finance and Accounting, Springer, vol. 62(3), pages 1291-1328, April.
Hanyu Zhang & Rong Ding & Hang Zhou, 2024. "Public access to in-house meeting reports and stock liquidity: evidence from China," Review of Quantitative Finance and Accounting, Springer, vol. 62(4), pages 1431-1458, May.
Oliver Binz & John Graham & Matthew Kubic, 2024. "Does Inflation Affect Earnings Relevance? A Century-Long Analysis," NBER Working Papers 32364, National Bureau of Economic Research, Inc.
David Hirshleifer & Liang Ma, 2024. "The Effect of New Information Technologies on Asset Pricing Anomalies," NBER Working Papers 32767, National Bureau of Economic Research, Inc.
Borislav Boyanov, 2024. "Application of XBRL in Financial Reporting: Effects On Preparers and Users of Financial Statements," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 3, pages 133-151, July.
Nadya Koteva, 2024. "Contemporary Aspects of Insurance Revenue from Issued Insurance Contracts," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 3, pages 225-243, July.
Laura – Eugenia – Lavinia BARNA & Corina – Cătălina HURDUCACI (GOREA), 2024. "The Impact Of Using Artificial Intelligence And Erp Systems In The Work Of Accounting Professionals And Auditors," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 33(1), pages 246-258, July.
Anca-Giorgiana (BURTIC) BURESCU, 2024. "The Evolution Of The Performance Concept – A Bibliometric Analysis," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 33(1), pages 259-268, July.
Lacramioara Mansour & Elena Cerasela Spatariu & Gabriela Gheorghiu, 2024. "Digital Information – Innovative Technologies Generate a New Paradigm," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 650-657, August.
M N, Nikhil & S Shenoy, Sandeep & Chakraborty, Suman & Abhilash, Abhilash, 2024. "Unraveling the determinants and consequences of mandatory IFRS convergence in India: insights from systematic literature review," MPRA Paper 122321, University Library of Munich, Germany, revised 23 Aug 2024.
Ahmadian, Vahid & Namvar, Roghayeh, 2024. "Investigating the Functions of Blockchain Technology in Improving the Corporate Governance of Listed Companies," Quarterly Journal of Applied Theories of Economics, Faculty of Economics, Management and Business, University of Tabriz, vol. 11(2), pages 135-166, September.
Irina I. Kruzhkova (Кружкова, Ирина), 2024. "Accounting and Control System in Economic Security of the Company [Учётно-Контрольная Система В Обеспечении Экономической Безопасности Фирмы]," Economic environment, Russian Presidential Academy of National Economy and Public Administration, vol. 13(1), pages 72-80.
NingShan HAO & Voicu D. DRAGOMIR, 2024. "Sustainable Business Models in the European Energy Sector," PROCEEDINGS OF THE INTERNATIONAL CONFERENCE ON ECONOMICS AND SOCIAL SCIENCES, Bucharest University of Economic Studies, Romania, vol. 6(1), pages 111-122, August.
Laura-Eugenia-Lavinia BARNA, 2024. "Professional Skills of Future Accountants using ERP Systems," PROCEEDINGS OF THE INTERNATIONAL CONFERENCE ON ECONOMICS AND SOCIAL SCIENCES, Bucharest University of Economic Studies, Romania, vol. 6(1), pages 71-78, August.
Paul Coram & James R. Frederickson & Matthew Pinnuck, 2024. "Earnings management: Who do managers consider and what is the relative importance of ethics?," Australian Journal of Management, Australian School of Business, vol. 49(2), pages 214-248, May.
Cristina (Castrase) DIDEA & Simion Iosif MIHON & Dan Ioan TOPOR, 2024. "The Effects Of Fiscal Policy In The Field Of Transfer Pricing -Empirical Research," Social-Economic Debates, Association for Entreprenorial Spirit Promotion, vol. 13(2), pages 1-11, iulie.
Nosakhare Friday Uwaifo & Toluwa Ohidua, 2024. "Circular Economy: An Exploration Of Its Concept, Schools Of Thought, Drivers And Strategies," Journal of Academic Research in Economics, Spiru Haret University, Faculty of Accounting and Financial Management Constanta, vol. 16(2 (July)), pages 417-427.
Filiz ÖZŞAHİN-KOÇ & Ali DERAN, 2024. "The Impact of Carbon Emissions on Corporate Cost of Debt (COD): A Research on Borsa İstanbul (BIST) Sustainability Index," Sosyoekonomi Journal, Sosyoekonomi Society, issue 32(60).
Gamze SEVİMLİ-ÖRGÜN & Mehmet AYGÜN, 2024. "The Relationship Between Cost Stickiness and Earnings Management and Firm Characteristics: A Review on Borsa Istanbul," Sosyoekonomi Journal, Sosyoekonomi Society, issue 32(60).
Xintong Wang & Ruoqi Han & Min Zheng, 2024. "Competitive strategy and stock market liquidity: a natural language processing approach," Information Technology and Management, Springer, vol. 25(1), pages 99-112, March.
Sandra Dreher & Sebastian Eichfelder & Felix Noth, 2024. "Does IFRS information on tax loss carryforwards and negative performance improve predictions of earnings and cash flows?," Journal of Business Economics, Springer, vol. 94(1), pages 1-39, January.
Marcel Röser, 2024. "More certainty in uncertainty: a special life-cycle approach for management decisions in volatile markets," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 35(1), pages 165-197, March.
Jan A. Kempkes & Francesco Suprano & Andreas Wömpener, 2024. "How management support systems affect job performance: a systematic literature review and research agenda," Management Review Quarterly, Springer, vol. 74(4), pages 2013-2086, December.
Jordan Schoenfeld, 2024. "Cyber risk and voluntary Service Organization Control (SOC) audits," Review of Accounting Studies, Springer, vol. 29(1), pages 580-620, March.
Yi Dong & Xuejiao Liu & Gerald J. Lobo & Chenkai Ni, 2024. "Overprecise forecasts," Review of Accounting Studies, Springer, vol. 29(1), pages 276-326, March.
Alexander Dyck & Adair Morse & Luigi Zingales, 2024. "How pervasive is corporate fraud?," Review of Accounting Studies, Springer, vol. 29(1), pages 736-769, March.
Somnath Das & Philipp D. Schaberl & Pradyot K. Sen, 2024. "Analysts’ use of dividends in earnings forecasts," Review of Accounting Studies, Springer, vol. 29(2), pages 1192-1234, June.
Michelle Hutchens & Sonja O. Rego & Brian Williams, 2024. "The impact of standard setting on individual investors: evidence from SFAS 109," Review of Accounting Studies, Springer, vol. 29(2), pages 1407-1455, June.
Jonas Heese & Joseph Pacelli, 2024. "The monitoring role of social media," Review of Accounting Studies, Springer, vol. 29(2), pages 1666-1706, June.
Hui Chen & Thomas Pfeiffer, 2024. "Myopic capital market concerns and investment incentives in business alliances," Review of Accounting Studies, Springer, vol. 29(3), pages 2518-2550, September.
Ahmed M. Abdalla & Colin D. B. Clubb, 2024. "Classification shifting using income-decreasing special items: measurement and valuation issues," Review of Accounting Studies, Springer, vol. 29(3), pages 2871-2926, September.
Dan Amiram & Edward Owens, 2024. "Accounting-based expected loss given default and debt contract design," Review of Accounting Studies, Springer, vol. 29(3), pages 2437-2467, September.
Marc Eulerich & Aida Sanatizadeh & Hamid Vakilzadeh & David A. Wood, 2024. "Is it all hype? ChatGPT’s performance and disruptive potential in the accounting and auditing industries," Review of Accounting Studies, Springer, vol. 29(3), pages 2318-2349, September.
Ben Lourie & N. Bugra Ozel & Alexander Nekrasov & Chenqi Zhu, 2024. "Consensus credit ratings: a view from banks," Review of Accounting Studies, Springer, vol. 29(3), pages 2391-2436, September.
Ryan McDonough & Venky Nagar & Jordan Schoenfeld, 2024. "Voluntary disclosures by activist investors: the role of activist expectations," Review of Accounting Studies, Springer, vol. 29(3), pages 2031-2081, September.
Tolga Yeşil, 2024. "Analysis of sustainability accounting standards: a review," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 12(1), pages 303-324, September.
Maruszewska Ewa Wanda & Tuszkiewicz Maciej Andrzej, 2024. "Boundaries of management performance measures (MPMs) disclosed in primary financial statements prepared in accordance with new standard planned to supersede IAS 1," Central European Economic Journal, Sciendo, vol. 11(58), pages 1-16, January.
Dobroszek Justyna & Paientko Tetiana & Walińska Ewa, 2024. "Management Accounting Professionals in the SMART Economy," Central European Economic Journal, Sciendo, vol. 11(58), pages 320-338.
Odintsova Tatyana, 2024. "Updating the Informational and Control Practices in the Sustainability Agenda," Economics and Culture, Sciendo, vol. 21(1), pages 133-148.
Comporek Michał, 2024. "The Size of a Company and the Intensity of Use of Accrual-Based Earnings Management and Real Earnings Management Tools," Economic and Regional Studies / Studia Ekonomiczne i Regionalne, Sciendo, vol. 17(1), pages 115-132, March.
Kimouche Bilal & Charchafa Ilyes, 2024. "Impact of Accounting Conservatism on Income Smoothing: Empirical Evidence from Algeria," Studia Universitatis „Vasile Goldis” Arad – Economics Series, Sciendo, vol. 34(1), pages 37-55, March.
Haoran Xu & Yongliang Wu & Min Zhang, 2024. "International Trade Friction and Firm Disclosure Tone: Evidence from China," The International Journal of Accounting (TIJA), World Scientific Publishing Co. Pte. Ltd., vol. 59(03), pages 1-51, September.
Bin Wu & Yunjing Liu & Min Zhang & Ziyi Zhang, 2024. "Capital Market Consequences of Information about Individual Auditors," The International Journal of Accounting (TIJA), World Scientific Publishing Co. Pte. Ltd., vol. 59(04), pages 1-49, December.
Dyer, Travis & Köchling, Gerrit & Limbach, Peter, 2024. "Traditional investment research and social networks: Evidence from Facebook connections," CFR Working Papers 24-03, University of Cologne, Centre for Financial Research (CFR).
Amra Gadžo & Benina Veledar & Alma Osmanovic Ðakovic, 2024. "Data Envelopment Analysis for Assessing Efficiency in Public Utilities with a Focus on Water and Sewerage Services," Interdisciplinary Description of Complex Systems - scientific journal, Croatian Interdisciplinary Society Provider Homepage: http://indecs.eu, vol. 22(4), pages 497-509.

2023

Eudochia BAJEREAN & Andrei JIZDAN, 2023. "The Improvement Of Accounting And Documentation Of The Goods Sale Through Electronic Settlement Methods," Eastern European Journal for Regional Studies (EEJRS), Center for Studies in European Integration (CSEI), Academy of Economic Studies of Moldova (ASEM), vol. 9(2), pages 156-168, December.
Nicolai JIERI & Violeta CODREAN & Ana Carolina COJOCARU (BĂRBIERU), 2023. "Scientific Approaches To Defining, Regulating And Researching Entity Accounts Receivable," Eastern European Journal for Regional Studies (EEJRS), Center for Studies in European Integration (CSEI), Academy of Economic Studies of Moldova (ASEM), vol. 9(2), pages 53-66, December.
Daniela Artemisa Calu & Adriana Ana Maria Davidescu & Alina Mihaela Irimescu & Corina-Graziella Batca Dumitru & Viorel Avram, 2023. "Implementation of Energy Efficiency Improvement Measures in Romania and the Role of Professional Accountants," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 25(63), pages 479-479, April.
Valentin BURCĂ & Nicolae BOBIȚAN & Diana DUMITRESCU, 2023. "Perspectives on the Relevance of the Internal Control System in Combating and Investigating Frauds in Financial Reporting," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 4(10), pages 33-41, October.
Ovidiu-Constantin BUNGET & Georgiana-Iulia LAZEA (TRIFA), 2023. "Comparative Analysis Cryptocurrencies Versus Stocks," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 4(11), pages 49-65, November.
Ioana HERBEI, 2023. "Involving the Accounting Profession in the Sustainable Development of the Business Environment," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 4(4), pages 3-8, April.
Ovidiu-Constantin BUNGET & Cristian LUNGU, 2023. "A Bibliometric Analysis of the Implications of Artificial Intelligence on the Accounting Profession," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 4(4), pages 9-16, April.
Ovidiu-Constantin BUNGET & Cristian LUNGU, 2023. "A Bibliometric Analysis of the Implications of Artificial Intelligence on the Accounting Profession," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 4(5), pages 65-72, May.
Ovidiu-Constantin BUNGET & Georgiana-Iulia TRIFA, 2023. "Comparative Analysis of Cryptocurrencies Versus Shares," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 4(7), pages 1-17, July.
Hanna HANIFA & Oman RUSMANA & Dona PRIMASARI, 2023. "Factors Affecting Micro, Small and Medium Enterprises in the Use of Accounting Information on Culinary Business in the North Purwokerto," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 4(8), pages 32-47, August.
Krismiaji & Handayani & Sumayyah, 2023. "Audit Quality, Board Governance and Real Earnings Management – Indonesian Evidence," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 4(8), pages 64-73, August.
Resat KARCIOGLU & Fatih Omur BINICI, 2023. "Developing a maturity model to identify digital skills and abilities of accounting professionals: evidence from Turkey," Access Journal, Access Press Publishing House, vol. 4(2), pages 221-247, March.
Sonia Snadli & Wafa Khlif & Lotfi Karoui, 2023. "Rethinking the Paradigmatic Frameworks of Performance Measurement Systems in The Light of Recurring Globalized Crises," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 22(2), pages 259-276, June.
Elena Turuianu (Nechita), 2023. "Sustainability Reporting and Earnings Management Engagement from An Emerging Economy Perspective," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 22(2), pages 320-345, June.
Lukas Timbate & Dereje Asrat, 2023. "Corporate Financial Reporting and Taxes: How Important Is Prior Performance?," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 22(3), pages 490-517, September.
Slavko Sodan & Ivana Perica & Stipe Curkovic, 2023. "Agency Conflicts And Financial Reporting Quality," Economic Thought and Practice, Department of Economics and Business, University of Dubrovnik, vol. 32(2), pages 495-509, december.
Asepma Hygie & Deviana Sofyan & Refni Sukmadewi & Asraf Asraf, 2023. "Analysis Of Internal Control And Accounting Information Systems On Decisions To Granting Credit At Banks In Pekanbaru," SMBJ: Strategic Management Business Journal, UPMI Management, vol. 3(01), pages 201-210.
Viktor Tomchuk, 2023. "Ways To Improve The Accounting Of Settlement Transactions," Three Seas Economic Journal, Publishing house "Baltija Publishing", vol. 4(1).
Yuliia Klius & Oleh Zamai, 2023. "Methods Of Valuation Of Items Of Financial Reporting Of Ukrainian Enterprises: Unification Of National And International Standards," Three Seas Economic Journal, Publishing house "Baltija Publishing", vol. 4(1).
Anzhelika Mashevska, 2023. "Organisational And Theoretical Foundations Of Internal Control Over Labour Costs," Green, Blue & Digital Economy Journal, Publishing house "Baltija Publishing", vol. 4(2).
Anzhelika Mashevska, 2023. "Organisational And Theoretical Foundations Of Internal Control Over Labour Costs," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", vol. 4(2).
Mariana Bunea & Liliana Ionescu Feleaga & Bogdan Stefan Ionescu, 2023. "The CEO characteristics and Romanian banks performance," E&M Economics and Management, Technical University of Liberec, Faculty of Economics, vol. 26(4), pages 99-118, December.
Bekir ELMAS & Mehtab ÇELİK & Ersin KORKMAZ, 2023. "İç Kontrol Sisteminin COSO İç Kontrol Modeli ile İncelenmesi ve Finansal Performans Üzerine Etkisi: Katılım Bankalarında Bir Araştırma," Bingol University Journal of Economics and Administrative Sciences, Bingol University, Faculty of Economics and Administrative Sciences, vol. 7(1), pages 189-206, June.
Jing Liu & Ilhyock Shim & Yanfeng Zheng, 2023. "Absolute blockchain strength? Evidence from the ABS market in China," BIS Working Papers 1116, Bank for International Settlements.
Cao Thị Miêu Thùy & Trịnh Quốc Trung & Nguyễn Vĩnh Khương & Nguyễn Thanh Liêm, 2023. "Công bố thông tin trách nhiệm xã hội của doanh nghiệp và bất cân xứng thông tin: Bằng chứng thực nghiệm tại Việt Nam," TẠP CHÍ KHOA HỌC ĐẠI HỌC MỞ THÀNH PHỐ HỒ CHÍ MINH - KINH TẾ VÀ QUẢN TRỊ KINH DOANH, HO CHI MINH CITY OPEN UNIVERSITY JOURNAL OF SCIENCE, HO CHI MINH CITY OPEN UNIVERSITY, vol. 18(2), pages 55-65.
Huỳnh Lợi & Phùng Anh Thư, 2023. "Tác động của cạnh tranh ngành đến hiệu quả hoạt động tại các doanh nghiệp niêm yết trên thị trường chứng khoán Việt Nam," TẠP CHÍ KHOA HỌC ĐẠI HỌC MỞ THÀNH PHỐ HỒ CHÍ MINH - KINH TẾ VÀ QUẢN TRỊ KINH DOANH, HO CHI MINH CITY OPEN UNIVERSITY JOURNAL OF SCIENCE, HO CHI MINH CITY OPEN UNIVERSITY, vol. 18(4), pages 118-130.
Rebeca Jiménez‐Rodríguez & María A. Prats, 2023. "New challenges in international economics and finance," The World Economy, Wiley Blackwell, vol. 46(9), pages 2558-2563, September.
- Jiménez-Rodríguez, Rebeca & Prats, María A., 2023. "New challenges in international economics and finance," LSE Research Online Documents on Economics 120012, London School of Economics and Political Science, LSE Library.
Fischer Dov & Ellman Ortal & Schochet Sholom, 2023. "The Decline of Substance over Form in Accounting," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 13(3), pages 373-390, August.
Ana-Maria ANDREI & Adriana HORAICU & Marilena ZUCA, 2023. "The Link Between Accounting Analysis And Sustainable Development," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 8(1), pages 14-26.
Laura Eugenia Barna, 2023. "The Use Of Erp Systems In The Context Of The Covid-19 Pandemic," Management Strategies Journal, Constantin Brancoveanu University, vol. 59(1), pages 14-20.
Angelica Bratu, 2023. "Guverna?A Corporativa La Nivelul Municipiului Braila," Management Strategies Journal, Constantin Brancoveanu University, vol. 59(1), pages 21-28.
Alina - Gabriela Mares & Raluca - Andreea Stoica, 2023. "The Importance Of Money Laundering Risk Assessment As Part Of Accounting Operations," Management Strategies Journal, Constantin Brancoveanu University, vol. 59(1), pages 66-71.
Raluca Andreea Stoica, 2023. "The Role Of Cloud Accounting In Economic Development Of Emerging Countries," Management Strategies Journal, Constantin Brancoveanu University, vol. 59(1), pages 94-102.
Drd Andreea-Cristina Savu & Cristina Gabriela Vasciuc Sandulescu, 2023. "The Contribution Of Artificial Intelligence To Future Accounting," Management Strategies Journal, Constantin Brancoveanu University, vol. 60(2), pages 204-210.
Mariya Pavlova & Rayna Petrova, 2023. "The Emerging Changes In The Accounting Profession And The Acconting Practice Under The Influence Of Technology," Economic Archive, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 1 Year 20, pages 24-40.
Мария Павлова & Райна Петрова, 2023. "Настъпващите Промени В Счетоводната Професия И Счетоводната Практика Под Въздействието На Технологиите," Economic Archive, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 1 Year 20, pages 27-45.
Zaheda Daruwala, 2023. "Influence of Financial Leverage on Corporate Profitability: Does it Really Matter?," International Journal of Economics and Financial Issues, Econjournals, vol. 13(4), pages 37-46, July.
Anis Ali & Nadeem Fatima, 2023. "Do the Size of Oil and Gas Firms Govern their Financial Performance? With Special Reference to Indian Oil and Gas Firms," International Journal of Energy Economics and Policy, Econjournals, vol. 13(2), pages 166-174, March.
Anis Ali & Nadeem Fatima, 2023. "Growth and Financial Performance Governance by the Total Resources: A Case of Indian Downstream Oil and Gas Firms," International Journal of Energy Economics and Policy, Econjournals, vol. 13(3), pages 141-148, May.
Abdul Rahman Shaik & Anis Ali & Ibtisam Dhuwayhi Alanazi, 2023. "Working Capital and Financial Performance in the Energy Sector of Saudi Arabia: Moderating Role of Leverage," International Journal of Energy Economics and Policy, Econjournals, vol. 13(3), pages 158-163, May.
Kuselias, Stephen & Agoglia, Christopher P. & Wang, Elaine Ying, 2023. "The effect of team member proximity and assignment length on audit staff reliance on a supervisor's preferences," Accounting, Organizations and Society, Elsevier, vol. 105(C).
Deore, Aishwarrya & Gallani, Susanna & Krishnan, Ranjani, 2023. "The effect of systems of management controls on honesty in managerial reporting," Accounting, Organizations and Society, Elsevier, vol. 105(C).
Wang, Laura W. & Yin, Huaxiang, 2023. "The effects of emotion-understanding ability and tournament incentives on supervisors’ propensity to acquire subordinate-type information to use in control decisions," Accounting, Organizations and Society, Elsevier, vol. 107(C).
Kuselias, Stephen & Earley, Christine E. & Perreault, Stephen J., 2023. "The impact of firm affiliation on accountants’ error reporting decisions," Accounting, Organizations and Society, Elsevier, vol. 108(C).
Lai, Karen M.Y. & Khedmati, Mehdi & Gul, Ferdinand A. & Mount, Matthew P., 2023. "Making honest men of them: Institutional investors, financial reporting, and the appointment of female directors to all-male boards," Journal of Corporate Finance, Elsevier, vol. 78(C).
Dimmock, Stephen G. & Feng, Fan & Zhang, Huai, 2023. "Mutual funds' capital gains lock-in and earnings management," Journal of Corporate Finance, Elsevier, vol. 80(C).
He, Jing & Lee, Dongyoung, 2023. "Say more to return less? Disclosure subsequent to successful technological innovation," Journal of Empirical Finance, Elsevier, vol. 70(C), pages 403-426.
Mian, Rehman U. & Irfan, Saadia & Mian, Affan, 2023. "Foreign institutional investment horizon and earnings management: Evidence from around the world," International Review of Financial Analysis, Elsevier, vol. 86(C).
Xu, Jingjing & Huang, Haijie & Lee, Edward & Petaibanlue, Jirada, 2023. "Does goodwill pressure drive business restructuring based on subsidiary disposal?," International Review of Financial Analysis, Elsevier, vol. 86(C).
Choi, Wonseok & Chung, Chune Young, 2023. "Does better firm information disclosure enhance institutional blockholder monitoring on information asymmetry? Evidence from 10-K readability," International Review of Financial Analysis, Elsevier, vol. 90(C).
Yang, Mo & Li, Yan & Dong, Dayong, 2023. "Strategic information disclosure and the cost of equity capital: Evidence from China," Finance Research Letters, Elsevier, vol. 51(C).
Song, Bomi & Chung, Heesun & Kim, Bum-Joon & Sonu, Catherine Heyjung, 2023. "Do business trainings for audit committees matter in organizations? Focusing on earnings management," Finance Research Letters, Elsevier, vol. 51(C).
Cai, Wenjing & Cai, Xinni & Wang, Zehao & Yang, Ge, 2023. "The spillover effect of penalty against peer firm leaders——Evidence from earnings management," Finance Research Letters, Elsevier, vol. 54(C).
Zhao, Qifeng & Luo, Qianfeng & Tao, Yunqing, 2023. "From chaos to compliance: Standards-setting and financial fraud," Finance Research Letters, Elsevier, vol. 55(PA).
Chen, Xia & Wang, Lili & Zhu, Yinghuan & Shang, Yue, 2023. "Has shareholder background been priced?–Evidence from the issuance of financial bonds by financial leasing companies," Finance Research Letters, Elsevier, vol. 56(C).
Machokoto, Michael & Bayai, Innocent & Kadzima, Marvelous, 2023. "The nonlinear impact of debt on employment: Does institutional quality matter?," Finance Research Letters, Elsevier, vol. 57(C).
Eugster, Nicolas & Wang, Qingxia, 2023. "Large blockholders and stock price crash risk: An international study," Global Finance Journal, Elsevier, vol. 55(C).
Bao, May Xiaoyan & Crabtree, Aaron & Morris, Marc & Wan, Huishan, 2023. "Equity misvaluation and debt markets," Global Finance Journal, Elsevier, vol. 58(C).
Ye, Mao & Zheng, Miles Y. & Zhu, Wei, 2023. "The effect of tick size on managerial learning from stock prices," Journal of Accounting and Economics, Elsevier, vol. 75(1).
Fee, C Edward & Li, Zhi & Peng, Qiyuan, 2023. "Hidden Gems: Do market participants respond to performance expectations revealed in compensation disclosures?," Journal of Accounting and Economics, Elsevier, vol. 75(1).
Chy, Mahfuz & Kyung, Hoyoun, 2023. "The effect of bond market transparency on bank loan contracting," Journal of Accounting and Economics, Elsevier, vol. 75(2).
Chen, Jason V., 2023. "The wisdom of crowds and the market's response to earnings news: Evidence using the geographic dispersion of investors," Journal of Accounting and Economics, Elsevier, vol. 75(2).
Kim, Jinhwan & Valentine, Kristen, 2023. "Public firm disclosures and the market for innovation," Journal of Accounting and Economics, Elsevier, vol. 76(1).
Amiraslani, Hami & Donovan, John & Phillips, Matthew A. & Wittenberg-Moerman, Regina, 2023. "Contracting in the Dark: The rise of public-side lenders in the syndicated loan market," Journal of Accounting and Economics, Elsevier, vol. 76(1).
Sani, Jalal & Shroff, Nemit & White, Hal, 2023. "Spillover effects of mandatory portfolio disclosures on corporate investment," Journal of Accounting and Economics, Elsevier, vol. 76(2).
Agnes Cheng, C.S. & Xie, Jing & Zhong, Yuxiang, 2023. "Common institutional blockholders and tail risk," Journal of Banking & Finance, Elsevier, vol. 148(C).
Kim, Taeyeon & Kim, Hyun-Dong & Park, Kwangwoo, 2023. "Customer concentration and firm risk: The role of outside directors from a major customer," Journal of Banking & Finance, Elsevier, vol. 152(C).
Sun, Rui & Guo, Junfei & Yu, Wensong, 2023. "Sponsor, institutional investor, and quotation behavior: Theory and evidence from China," Journal of Economic Behavior & Organization, Elsevier, vol. 211(C), pages 411-428.
Konchitchki, Yaniv & Xie, Jin, 2023. "Undisclosed material inflation risk," Journal of Monetary Economics, Elsevier, vol. 140(S), pages 82-100.
Li, Yanqiong & Wang, Xiongyuan & He, Jie & Chan, Kam C., 2023. "Supply chain risk disclosure and seasoned equity offering discount," Pacific-Basin Finance Journal, Elsevier, vol. 82(C).
Ullah, Subhan & Irfan, Muhammad & Kim, Ja Ryong & Ullah, Farid, 2023. "Capital expenditures, corporate hedging and firm value," The Quarterly Review of Economics and Finance, Elsevier, vol. 87(C), pages 360-366.
Tan, Huan & Wang, Zhi, 2023. "The impact of confucian culture on the cost of equity capital: The moderating role of marketization process," International Review of Economics & Finance, Elsevier, vol. 86(C), pages 112-126.
Wei, Tian & Wu, Han & Chu, Gang, 2023. "Is ChatGPT competent? Heterogeneity in the cognitive schemas of financial auditors and robots," International Review of Economics & Finance, Elsevier, vol. 88(C), pages 1389-1396.
Shen, Jianghua & Xie, Lingmin, 2023. "Managerial ability and investment to price sensitivity," International Review of Economics & Finance, Elsevier, vol. 88(C), pages 928-941.
Sun, Li, 2023. "Asset redeployability and readability of annual report," Research in International Business and Finance, Elsevier, vol. 64(C).
Ge, Yao & Hung, Shengmin & Huang, Wei & Qiao, Zheng & Deng, Xin, 2023. "Mutual fund herding and audit pricing," Research in International Business and Finance, Elsevier, vol. 64(C).
Majeed, Muhammad Ansar & Xie, Shilei & Ullah, Irfan & Fu, Jianru & Wang, Chunlin, 2023. "Do powerful CEOs affect qualitative financial disclosure? Evidence from accounting comparability," Research in International Business and Finance, Elsevier, vol. 66(C).
Goodhart, Charles & Lastra, Rosa, 2023. "The changing and growing roles of independent central banks now do require a reconsideration of their mandate," LSE Research Online Documents on Economics 118448, London School of Economics and Political Science, LSE Library.
Bernold, Elizabeth & Gsottbauer, Elisabeth & Ackermann, Kurt A. & Murphy, Ryan, 2023. "Accounting for preferences and beliefs in social framing effects," LSE Research Online Documents on Economics 119353, London School of Economics and Political Science, LSE Library.
Rebeca Jiménez‐Rodríguez & María A. Prats, 2023. "New challenges in international economics and finance," The World Economy, Wiley Blackwell, vol. 46(9), pages 2558-2563, September.
- Jiménez-Rodríguez, Rebeca & Prats, María A., 2023. "New challenges in international economics and finance," LSE Research Online Documents on Economics 120012, London School of Economics and Political Science, LSE Library.
Cascino, Stefano & Daske, Holger & Defond, Mark & Florou, Annita & Gassen, Joachim & Hung, Mingyi, 2023. "Reflections on the 20-year anniversary of worldwide IFRS adoption," LSE Research Online Documents on Economics 120205, London School of Economics and Political Science, LSE Library.
Matringe, Nadia & Power, Michael, 2024. "Memories lost: a history of accounting records as forms of projection," LSE Research Online Documents on Economics 120410, London School of Economics and Political Science, LSE Library.
Bracht, Felix & Mahieu, Jeroen & Vanhaverbeke, Steven, 2023. "The signaling value of legal form in debt financing," LSE Research Online Documents on Economics 121335, London School of Economics and Political Science, LSE Library.
Lee, Kenneth & Aleksanyan, Mark & Harris, Elaine & Manochin, Melina, 2023. "Throwing in the towel: what happens when analysts' recommendations go wrong?," LSE Research Online Documents on Economics 121412, London School of Economics and Political Science, LSE Library.
Bryzgalova, Svetlana & Huang, Jiantao & Julliard, Christian, 2023. "Bayesian solutions for the factor zoo: we just ran two quadrillion models," LSE Research Online Documents on Economics 126151, London School of Economics and Political Science, LSE Library.
Guoyu Lin & Anna Bergman Brown & Eric Lin & Chunhao Xu, 2023. "Unionization and employee welfare: a theoretical investigation using earnings management," Asian Review of Accounting, Emerald Group Publishing Limited, vol. 31(2), pages 276-283, January.
Paweł Mielcarz & Dmytro Osiichuk & Inna Tselinko, 2023. "The right time for a big bath: asset impairment recognition in earnings management," Central European Management Journal, Emerald Group Publishing Limited, vol. 31(2), pages 189-206, May.
Georgiana Ioana Tircovnicu & Camelia-Daniela Hategan, 2023. "Trends in Enterprise Risk Management Research: A Bibliometric Analysis," Contemporary Studies in Economic and Financial Analysis, in: Digital Transformation, Strategic Resilience, Cyber Security and Risk Management, volume 111, pages 1-20, Emerald Group Publishing Limited.
Hesham Bassyouny & Michael Machokoto, 2023. "Does negativity matter under the principle-based approach? Evidence from narrative reporting in the UK," International Journal of Accounting & Information Management, Emerald Group Publishing Limited, vol. 32(2), pages 207-227, November.
Meena Subedi, 2023. "Principles based accounting standards, audit fees and going concern: evidence using advanced machine learning," International Journal of Accounting & Information Management, Emerald Group Publishing Limited, vol. 32(2), pages 308-344, December.
Muhammad Ilyas & Rehman Uddin Mian & Affan Mian, 2023. "International evidence on the monitoring role of foreign institutional investors in corporate investment efficiency," International Journal of Managerial Finance, Emerald Group Publishing Limited, vol. 20(4), pages 967-997, December.
Kinshuk Saurabh, 2023. "Sources of incentive and entrenchment effects in family firms: balancing self-dealings with operating efficiencies," International Journal of Managerial Finance, Emerald Group Publishing Limited, vol. 20(3), pages 581-607, June.
Robert Rieg & Jan-Hendrik Meier & Carmen Finckh, 2023. "Beware of the watchdog! Role communication in job advertisements for management accountants," Journal of Applied Accounting Research, Emerald Group Publishing Limited, vol. 24(5), pages 889-909, March.
Florian Philipp Federsel & Rolf Uwe Fülbier & Jan Seitz, 2023. "Research-practice gap in accounting journals? A topic modeling approach," Journal of Accounting Literature, Emerald Group Publishing Limited, vol. 46(3), pages 368-400, August.
David John Gilchrist & Dane Etheridge & Zhangxin (Frank) Liu, 2023. "Managing government commissioning and philanthropic expectations: earnings management in Australian nonprofit disability service providers," Journal of Accounting Literature, Emerald Group Publishing Limited, vol. 46(2), pages 200-213, May.
Zhe Li & Xinrui Liu & Bo Wang, 2023. "Military-experienced senior executives, corporate earnings quality and firm value," Journal of Accounting Literature, Emerald Group Publishing Limited, vol. 46(3), pages 401-445, August.
Joseph Akadeagre Agana & Anna Alon & Stephen Zamore, 2023. "Self-regulation versus government oversight: audit fees research," Journal of Accounting Literature, Emerald Group Publishing Limited, vol. 45(2), pages 340-363, February.
Dahlia Robinson & Thomas Smith & James Devin Whitworth & Yiyang Zhang, 2023. "Earnings string breaks, accounting litigation risk and audit fees," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 38(7), pages 1024-1052, August.
Saeed Rabea Baatwah & Ali Ali Al-Ansi & Ehsan Saleh Almoataz & Zalailah Salleh, 2023. "Self-efficacy, remote audit proficiency, effort, and performance in the COVID-19 crisis: an auditor’s perspective," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 38(6), pages 832-862, May.
Kishore Singh & Peter Best, 2023. "Auditing during a pandemic – can continuous controls monitoring (CCM) address challenges facing internal audit departments?," Pacific Accounting Review, Emerald Group Publishing Limited, vol. 35(5), pages 727-745, May.
Nguyen Vinh Khuong & Nguyen Thanh Liem & Le Huu Tuan Anh & Bui Thi Ngan Dung, 2023. "Related party transactions, accrual-based earnings management and real activities earnings management in emerging market," Pacific Accounting Review, Emerald Group Publishing Limited, vol. 36(1), pages 60-76, November.
Dmitriy Chulkov & Xiaoqiong Wang, 2023. "Corporate social responsibility and financial reporting quality: evidence from US firms," Studies in Economics and Finance, Emerald Group Publishing Limited, vol. 40(3), pages 445-466, January.
Mohamed Aymen Ben Moussa & Amira El Feidi, 2023. "The Impact of Leverage on Financial Performance of Tunisian Quoted Firms," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(4), pages 101-116.
Malgorzata Anna Wegrzynska & Lidia Bednarek & Katarzyna Bosacka- Koltun, 2023. "Are the Financial Results of Selected Companies Listed on the Warsaw Stock Exchange Related to Non-Financial Information Presented in CSR Reports?," European Research Studies Journal, European Research Studies Journal, vol. 0(1), pages 40-56.
Boguslawa Bek-Gaik & Anna Surowiec, 2023. "The Value Creation Model in Integrated Reporting: Evidence from Poland," European Research Studies Journal, European Research Studies Journal, vol. 0(3), pages 23-60.
Boguslawa Bek-Gaik & Anna Surowiec, 2023. "Sustainable Business Models in Non-Financial Reporting in Polish Practice," European Research Studies Journal, European Research Studies Journal, vol. 0(4), pages 1002-1024.
Ioan-Alexandru Dumitrescu & Alin-Ionuț Dorobanțu, 2023. "Analysis of the impact of financial balance indicators on the stock market performance of companies listed on the Bucharest Stock Exchange," Journal of Financial Studies, Institute of Financial Studies, vol. 14(8), pages 72-82, June.
Adelina Fometescu & Camelia-Daniela Hațegan, 2023. "Non-financial information reporting: literature review in a bibliometric examination," Journal of Financial Studies, Institute of Financial Studies, vol. 15(8), pages 67-80, December.
Georgiana-Ioana Țîrcovnicu & Camelia-Daniela Hațegan, 2023. "Integration of Artificial Intelligence in the Risk Management Process: An Analysis of Opportunities and Challenges," Journal of Financial Studies, Institute of Financial Studies, vol. 15(8), pages 198-214, November.
Laurențiu Paul Barangă & Elena-Ioana Ifrim, 2023. "The Impact of Corporate Sustainability Reporting Directive on Financial Reporting," Journal of Financial Studies, Institute of Financial Studies, vol. 15(8), pages 215-222, November.
Dorotheea Beatrice Ruxandra Chiosea & Camelia-Daniela Hațegan, 2023. "The impact of crisis situations on the financial indicators of Romanian companies," Journal of Financial Studies, Institute of Financial Studies, vol. 15(8), pages 42-61, November.
Ioan-Alexandru Dumitrescu & Alin-Ionuț Dorobanțu, 2023. "Analysis of the impact of financial balance indicators on the stock market performance of companies listed on the Bucharest Stock Exchange," Journal of Financial Studies, Institute of Financial Studies, vol. 8(14Special), pages 72-82, June.
Georgiana-Ioana Țîrcovnicu & Camelia-Daniela Hațegan, 2023. "Integration of Artificial Intelligence in the Risk Management Process: An Analysis of Opportunities and Challenges," Journal of Financial Studies, Institute of Financial Studies, vol. 8(15), pages 198-214, November.
Laurențiu Paul Barangă & Elena-Ioana Ifrim, 2023. "The Impact of Corporate Sustainability Reporting Directive on Financial Reporting," Journal of Financial Studies, Institute of Financial Studies, vol. 8(15), pages 215-222, November.
Dorotheea Beatrice Ruxandra Chiosea & Camelia-Daniela Hațegan, 2023. "The impact of crisis situations on the financial indicators of Romanian companies," Journal of Financial Studies, Institute of Financial Studies, vol. 8(15), pages 42-61, November.
Ioan-Alexandru Dumitrescu & Alin-Ionuț Dorobanțu, 2023. "Analysis of the impact of financial balance indicators on the stock market performance of companies listed on the Bucharest Stock Exchange," Journal of Financial Studies, Institute of Financial Studies, vol. 8(Special-J), pages 72-82, June.
Syaiful Hifni, 2023. "The Five Reporting Bottom Lines, Implementation of Integrated Reporting Towards Sustainable Development Management Accountability ," GATR Journals afr228, Global Academy of Training and Research (GATR) Enterprise.
Adrien Bonache & Kenneth Smith, 2023. "How Do Stressors Influence Accountants' Performance? A Meta-Analytical Structural Equation Modeling Investigation," Post-Print hal-04074455, HAL.
Suzana Keglević Kozjak & Tanja Šestanj-Perić, 2023. "Does The Auditor’S Size Influence The Going Concern Assesment? – The Case Of Croatia," Ekonomski pregled, Hrvatsko društvo ekonomista (Croatian Society of Economists), vol. 74(1), pages 85-101.
Hrvoje Perčević & Marina Ercegović, 2023. "Do The Effects Of The Fair Value Concept Appliance And Corresponding Deferred Taxes Strongly Affect The Company’S Financial Position And Performance? – Evidence From Croatian Companies From Real Secto," Ekonomski pregled, Hrvatsko društvo ekonomista (Croatian Society of Economists), vol. 74(5), pages 758-790.
Nataliia Shevchuk, 2023. "Normative and Legal Regulation for Integrated Reporting," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 56-67, March.
Putri Dwi Wahyuni & Febrina Mahliza & Agustine Dwianika, 2023. "Factors Affecting Going Concern of the Transport and Logistics Companies," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 81-90, December.
Stephanie Monteiro Miller & Aamer Sheikh, 2023. "New Evidence On The Substitution Between Accrual Earnings Management And Real Earnings Management In United States Firms," Accounting & Taxation, The Institute for Business and Finance Research, vol. 15(2), pages 1-14.
Margaret Oâ€™Reilly-Allen & Maria H. Sanchez, 2023. "Weâ€™Ve Been Cyber-Attacked: A Case Study On Cyber-Security," Accounting & Taxation, The Institute for Business and Finance Research, vol. 15(1), pages 117-127.
Devon Baranek & Nandini Chandar & Sherry Li, 2023. "What Was Lacking At Luckin? A Case Study Of Ethics And Fraud In A U.S. Listed Foreign Company," Accounting & Taxation, The Institute for Business and Finance Research, vol. 15(2), pages 73-89.
Terrance Jalbert & Jonathan D. Stewart, 2023. "Time Value Of Money Teaching Tool Extensions: The Inclusion Of Growing Annuities," Business Education and Accreditation, The Institute for Business and Finance Research, vol. 15(1), pages 51-67.
Jorge Alberto Rivera Godoy, 2023. "FINANCIAL PERFORMANCE OF THE LARGE BANANA GROWING COMPANY IN COLOMBIA DESEMPENO FINANCIERO DE LA GRAN EMPRESA CULTIVADORA DE BANANO EN COLOMBIA Jorge Alberto Rivera Godoy, Universidad del Vall," Revista Global de Negocios, The Institute for Business and Finance Research, vol. 11(1), pages 45-54.
Jorge Alberto Rivera Godoy, 2023. "Financial Performance Of The Large Banana Growing Company In Colombia Desempeno Financiero De La Gran Empresa Cultivadora De Banano En Colombia," Revista Global de Negocios, The Institute for Business and Finance Research, vol. 14(1), pages 45-54.
Terrance Jalbert & Jonathan D. Stewart, 2023. "Time Value Of Money Teaching Tool Extensions: The Inclusion Of Growing Annuities Valor Temporal Del Dinero Extensiones De Las Herramientas De Ensenanza: La Inclusion De Las Anualidades Crecientes," Revista Internacional Administracion & Finanzas, The Institute for Business and Finance Research, vol. 16(1), pages 35-53.
Luisa María Vélez Bermello & Gustavo Geovanni Flores Sánchez, 2023. "Necesidades Operativas de Fondos: Diagnóstico de las terminales portuarias ecuatorianas," Remef - Revista Mexicana de Economía y Finanzas Nueva Época REMEF (The Mexican Journal of Economics and Finance), Instituto Mexicano de Ejecutivos de Finanzas, IMEF, vol. 18(1), pages 1-18, Enero - M.
Emine Serap Kurt, 2023. "Integrated Reporting Research in Turkiye: A Systematic Literature Review (2012-2022)," Muhasebe Enstitusu Dergisi - Journal of Accounting Institute, Istanbul University Business School, vol. 0(68), pages 15-42, January.
Rumeysa Atıcı, 2023. "Determining The Input Levels Used in Measuring Fair Value: Research Into BIST Companies," Muhasebe Enstitusu Dergisi - Journal of Accounting Institute, Istanbul University Business School, vol. 0(68), pages 43-55, January.
Ibrahim Kaya & Hakan Ozcelik, 2023. "The Effect of Cash Flows on Firm Performance: A Research on BIST," Istanbul Journal of Economics-Istanbul Iktisat Dergisi, Istanbul University, Faculty of Economics, vol. 73(73-1), pages 333-358, June.
Ved Dilip Beloskar & S. V. D. Nageswara Rao, 2023. "Did ESG Save the Day? Evidence From India During the COVID-19 Crisis," Asia-Pacific Financial Markets, Springer;Japanese Association of Financial Economics and Engineering, vol. 30(1), pages 73-107, March.
Yetaotao Qiu & Michel Magnan & Shafu Zhang, 2023. "Competitive threat and strategic disclosure during the IPO quiet period," Review of Quantitative Finance and Accounting, Springer, vol. 60(1), pages 375-416, January.
Dina El Mahdy & Fatima Alali, 2023. "Female CFOs and managerial opportunism," Review of Quantitative Finance and Accounting, Springer, vol. 60(3), pages 1161-1207, April.
Mahmoud Delshadi & Mahmoud Hosseinniakani & Zabihollah Rezaee, 2023. "Does options trading deter real activities manipulation?," Review of Quantitative Finance and Accounting, Springer, vol. 61(2), pages 673-699, August.
Kathryn E. Easterday & Pradyot K. Sen, 2023. "Another look at the dividend-price relationship in the accounting valuation framework," Review of Quantitative Finance and Accounting, Springer, vol. 61(3), pages 879-925, October.
Stanisław Hońko & Marzena Strojek-Filus & Katarzyna Świetla, 2023. "Regulation or deregulation of the accounting profession in a sustainable economy? Evidence from Poland," International Entrepreneurship Review, Centre for Strategic and International Entrepreneurship at the Cracow University of Economics., vol. 9(3), pages 91-107.
Leuz, Christian & Malani, Anup & Muhn, Maximilian & Jakab, László, 2022. "Do conflict of interests disclosures work? Evidence from citations in medical journals," CFS Working Paper Series 702, Center for Financial Studies (CFS).
- Christian Leuz & Anup Malani & Maximilian Muhn & Laszlo Jakab, 2023. "Do Conflict of Interests Disclosures Work? Evidence from Citations in Medical Journals," NBER Working Papers 30927, National Bureau of Economic Research, Inc.
Snejana Bacheva & Daniela Feschiyan & Roumiana Pozharevska & Kameliya Savova, 2023. "Accounting Education in France," Godishnik na UNSS, University of National and World Economy, Sofia, Bulgaria, issue 2, pages 57-73, December.
Daniela Petrova & Adriana Atanasova, 2023. "Research of Audit Services Market in Bulgaria," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 4, pages 187-201, October.
Ina Lecheva, 2023. "Criteria and Factors for the Selection of a Registered Auditor," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 4, pages 203-215, October.
Snejana Bacheva & Rumiana Pozharevska, 2023. "Sustainability Disclosure in Financial Statements - Regulations and Issues," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 5, pages 11-31, December.
Ina Lecheva, 2023. "The Audit Services Market Through the Prism of Their Resource Security," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 5, pages 207-216, December.
Georgiana Iulia LAZEA & Ovidiu Constantin BUNGET & Anca Diana SUMÄ‚NARU, 2023. "Comparative Analysis Of Cryptocurrencies Versus Fiat Money," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 32(2), pages 111-120, December.
Dorotheea-Beatrice-Ruxandra CHIOSEA & Camelia-Daniela HAÈšEGAN, 2023. "Prediction Of Financial Distress Based On Accounting Information," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 32(2), pages 136-144, December.
Joseph O. AKANDE & Adedeji D. GBADEBO & Ahmed O. ADEKUNLE, 2023. "Discontinuities In Earnings Distributions: Evidence From South Africa," Oradea Journal of Business and Economics, University of Oradea, Faculty of Economics, vol. 8(2), pages 8-22, September.
Stephen J & Toni M & Anastasia A & Itay Goldstein, 2023. "Information versus Investment," The Review of Financial Studies, Society for Financial Studies, vol. 36(3), pages 1148-1191.
Cristina Mihaela Lazar & Svetlana Mihaila & Violeta Codrean, 2023. "Improving Economic Efficiency of an Entity through Comprehensive Analysis of Receivables," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 958-968, August.
Ana-Carolina Cojocaru & Nicolai Jieri & Nicoleta Asalos, 2023. "Current Research Trends in IFRS 15 Revenue from Contracts with Customers: a Comprehensive Review," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 670-678, December.
Lilia Grigoroi & Cristina Mihaela Lazar & Svetlana Mihaila, 2023. "Relevance Versus Irrelevance of Scientific Research Skills to the Practice of the Accounting Profession," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 707-717, December.
Lacramioara Mansour & Elena Cerasela Spatariu & Gabriela Gheorghiu, 2023. "Organizational Culture, Corporate Governance and Accounting Outcomes," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 751-759, December.
Brid Murphy & Li Sun, 2023. "Asset redeployability and employee performance," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 20(2), pages 185-199, June.
Bukvić, Rajko & Pavlović, Radica, 2023. "The Cash Flow Concept in Modern Financial Analysis of Internal Sources of Companies’ Investment Financing," MPRA Paper 116053, University Library of Munich, Germany.
Ozili, Peterson K, 2023. "What drives Bank Income Smoothing? Evidence from Africa," MPRA Paper 116410, University Library of Munich, Germany.
Minnis, Michael & Sutherland, Andrew & Vetter, Felix, 2023. "Financial Statements not Required," MPRA Paper 117472, University Library of Munich, Germany.
Ozili, Peterson K, 2023. "Forensic accounting research around the world," MPRA Paper 118789, University Library of Munich, Germany.
Ozili, Peterson K, 2023. "Earnings management for sustainability: the surplus income model of sustainable development," MPRA Paper 118803, University Library of Munich, Germany.
Adebayo Olagunju & Risikat Motunrayo Shittu & Titilayo Moromoke Oladejo & Amos Olusola Akinola & Nuka Nadum Nwikpasi & Ruth Tony Obiosa, 2023. "Audit Committee Characteristics and Environmental Disclosure Among Nigeria Listed Non-Financial Firms," ACTA VSFS, University of Finance and Administration, vol. 17(2), pages 101-124.
Claudia BURTESCU & Marian TAICU, 2023. "The Accounting, Auditing And Tax Consultancy Services Market In Romania," Scientific Bulletin - Economic Sciences, University of Pitesti, vol. 22(2), pages 13-20.
Angelica BUBOI (DANAILA) & Cristina Gabriela COSMULESE, 2023. "Effect of Market Capitalization on the Association between Firm Size and Corporative Performance of Listed Companies at Bucharest Stock Exchange in Romania," REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 24(5), pages 815-825, December.
Henri Teittinen & Venla Laitinen, 2023. "Insights into women?s investment strategies and risk aversion practices ? Findings from Finland," International Journal of Business and Management, International Institute of Social and Economic Sciences, vol. 11(1), pages 19-31, May.
Kay Blaufus & Jakob Reineke & Ilko Trenn, 2023. "Perceived tax audit aggressiveness, tax control frameworks and tax planning: an empirical analysis," Journal of Business Economics, Springer, vol. 93(3), pages 509-557, April.
Jochen Fähndrich, 2023. "A literature review on the impact of digitalisation on management control," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 34(1), pages 9-65, March.
Vincent K. Chong & Lokman Mia & John Sands & Zhichao Alex Wang, 2023. "The effect of nonfinancial performance measures, absorptive capacity, and organizational learning on innovation performance," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 34(2), pages 201-233, June.
Matthias Breuer & Harm H. Schütt, 2023. "Accounting for uncertainty: an application of Bayesian methods to accruals models," Review of Accounting Studies, Springer, vol. 28(2), pages 726-768, June.
William M. Cready & Thomas J. Lopez & Craig A. Sisneros & Shane R. Stinson, 2023. "Empirical implications of incorrect special item tax rate assumptions," Review of Accounting Studies, Springer, vol. 28(2), pages 958-1002, June.
Christine Weigel & Klaus Derfuss & Martin R. W. Hiebl, 2023. "Financial managers and organizational ambidexterity in the German Mittelstand: the moderating role of strategy involvement," Review of Managerial Science, Springer, vol. 17(2), pages 569-605, February.
Konstantinos Eleftheriou & Patroklos Patsoulis & Michael Polemis, 2023. "Convergence among academic journals in accounting: a note," Scientometrics, Springer;Akadémiai Kiadó, vol. 128(2), pages 1055-1069, February.
Pieter W. Buys, 2023. "The Legitimacy Predicament of Current-Day Accounting Theory," Springer Books, in: Pieter W. Buys & Merwe Oberholzer (ed.), Business Research, chapter 0, pages 251-265, Springer.
Levan Sabauri & Nadezhda Kvatashidze, 2023. "Sustainability reporting issues," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 11(2), pages 282-289, December.
Vicky Zampeta & Gregory Chondrokoukis, 2023. "Maritime Transportation Accidents: A Bibliometric Analysis," International Journal of Business and Economic Sciences Applied Research (IJBESAR), Democritus University of Thrace (DUTH), Kavala Campus, Greece, vol. 16(1), pages 19-26, October.
ADEYEMI, Adedayo Patrick & GBADAMOSI, Lasun M. & ADEYEMI, Muyiwa B., 2023. "Financial Literacy And Entrepreneurial Traits As Determinants Of The Small And Meduim-Scale Enterprises’ Profitability In Ogun State," Studii Financiare (Financial Studies), Centre of Financial and Monetary Research "Victor Slavescu", vol. 27(4), pages 26-45, December.
Johnson Kolawole OLOWOOKERE & Risikat Moturayo SHITTU & Titilope Esther OLOREDE, 2023. "Ownership Structure and Voluntary Disclosure among Nigerian Listed Non-financial Firms," Business & Management Compass, University of Economics Varna, issue 1, pages 41-59.
Sylwestrzak Marek, 2023. "Applying Benford’s law to detect earnings management," Journal of Economics and Management, Sciendo, vol. 45(1), pages 216-236, January.
Pokynchereda Vitalii & Bondarenko Valerii & Pravdiuk Nataliia & Ivanchenkova Larysa & Sokoliuk Ihor, 2023. "Corporate Social Responsibility in Ukraine Under Martial Law: Accounting Aspects," Management Theory and Studies for Rural Business and Infrastructure Development, Sciendo, vol. 45(4), pages 427-437, December.
Vysochan Oleh S. & Hyk Vasyl & Mykytyuk Nataliya & Vysochan Olha O., 2023. "Taxonomy of Financial Reporting in the Context of Digitalization of the Economy: Domestic and International Analysis Scientific Research," Studia Universitatis „Vasile Goldis” Arad – Economics Series, Sciendo, vol. 33(2), pages 49-70, June.
Anghel Gabriela & Poenaru Cristina-Elena, 2023. "Forensic Accounting, a Tool for Detecting and Preventing the Economic Fraud," Valahian Journal of Economic Studies, Sciendo, vol. 14(2), pages 87-100, December.
Hany Elbardan & Amr Kotb & Maria Ishaque, 2023. "A Review of the Empirical Literature on Audit Market Concentration," The International Journal of Accounting (TIJA), World Scientific Publishing Co. Pte. Ltd., vol. 58(02), pages 1-34, June.
Joseph Akadeagre Agana & Solomon George Zori & Anna Alon, 2023. "IFRS Adoption Approaches and Accounting Quality," The International Journal of Accounting (TIJA), World Scientific Publishing Co. Pte. Ltd., vol. 58(03), pages 1-36, September.
Roger Hussey & Audra Ong, 2023. "Understanding Financial Reporting Standards:A Non-Technical Guide," World Scientific Books, World Scientific Publishing Co. Pte. Ltd., number 13389, August.
Dyck, Alexander & Morse, Adair & Zingales, Luigi, 2023. "How pervasive is corporate fraud?," Working Papers 327, The University of Chicago Booth School of Business, George J. Stigler Center for the Study of the Economy and the State.

2022

Dutra Sallaberry, Jonatas & Martínez-Conesa, Isabel & Flach, Leonardo, 2022. "Whistleblowing in small and large accounting firms in Brazil," Small Business International Review, Asociación Española de Contabilidad y Administración de Empresas - AECA, vol. 6(2), pages 502-502, December.
Claudia Cătălina CIOCAN, 2022. "Historical Cost vs Fair Value in Accounting: Consequences for the Quality of Financial Information and the True and Fair View," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 3(10), pages 48-59, October.
Claudia Cătălina CIOCAN, 2022. "Historical Cost vs Fair Value in Accounting: Consequences for the Quality of Financial Information and the True and Fair View," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 3(9), pages 3-14, September.
Alexandra Delia Bugnariu & Cristina Didea (Castrase) & Ion Cozma, 2022. "Research On The Evolution Of Costs Associated With Covid-19 Of A Company From The Automotive Industry," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(50), pages 41-50, April.
Valeriu Brabete, 2022. "Implications Of The Information System Regarding The Budgetary Execution Of Expenditures On The Accounting Management Of Public Institutions," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(50), pages 31-38, December.
Attila Szora TAMAÈ˜ & Alexandra Delia BUGNARIU2 & Alin IRIMIA & Ion COZMA, 2022. "Internal Control - Theoretical and Organizational Perspectives in Business Group," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, vol. 1(24), pages 114-122, November.
Assawer Elaoud & Anis Jarboui, 2022. "The External Auditors' Policy After The COVID-19 Pandemic and The Accounting Outlook in Tunisia," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 21(1), pages 77-91, March.
Khalil Feghali & Joelle Matta & Samir Moussa, 2022. "Digital Transformation of Accounting Practices and Behavior During COVID-19: MENA Evidence," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 21(2), pages 236-269, June.
Souha Ben Gamra & Fadhila Hamza & Hela Borgi, 2022. "The Impact of IFRS Adoption and Corporate Governance Mechanisms on Audit Report Lag: Evidence from An Emerging Country," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 21(4), pages 604-630, December.
Yitong Li, 2022. "Pitching Research for Research-Enabled Students: Reflections on My Experience as A â€œTest Pilotâ€ Of the Inspir2es â€œInternshipâ€ Initiative," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 21(4), pages 631-654, December.
Todor Tocev & Ivan Dionisijev & Zoran Minovski, 2022. "The Practice and Drivers of CSR Disclosure Among the Blue-Chip Companies in North Macedonia," Economy, Business & Development: An International Journal, Ss. Cyril and Methodius University in Skopje, Faculty of Economics-Skopje, vol. 3(2), pages 1-13, November.
Anzhelika Mashevska, 2022. "Economic Essence, Forms And Types Of Payments For Employee Benefits," Three Seas Economic Journal, Publishing house "Baltija Publishing", vol. 3(2).
Kateryna Burko, 2022. "Advantages And Risks Of Accounting Outsourcing," Three Seas Economic Journal, Publishing house "Baltija Publishing", vol. 3(2).
Tetyana Demchenko, 2022. "Features Of Accounting For Current Assets Of The Enterprise," Three Seas Economic Journal, Publishing house "Baltija Publishing", vol. 3(2).
Sergiy Bardash & Tatiana Osadcha, 2022. "Tourist Rent In The System Of Rent Theory Concepts: The Accounting Aspect," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", vol. 8(1).
Kameliya Savova, 2022. "Effects of COVID-19 in the Financial Statements for a Year of Global Pandemic – Evidence from Bulgaria," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 3, pages 111-129.
Mehmet Emin YAŞAR & Kadir GÖKOĞLAN & Meryem KÖK, 2022. "Üniversite Öğrencilerinin Kent Ekonomisine Katkısı Bingöl Üniversitesi Örneği," Bingol University Journal of Economics and Administrative Sciences, Bingol University, Faculty of Economics and Administrative Sciences, vol. 6(1), pages 13-37, August.
Mustafa KISAKÜREK & Merve TÜFEKÇİ, 2022. "Finansal Kriz Döneminde Firmaların Nakit Akış Profilleri ile Finansal Performanslarının Karşılaştırılması BIST’te Bir Araştırma," Bingol University Journal of Economics and Administrative Sciences, Bingol University, Faculty of Economics and Administrative Sciences, vol. 6(1), pages 245-273, August.
Erhan DAŞTAN & Suat YILDIRIM, 2022. "Transparency as a Corporate Governance Principle and Transparency Levels of Financial Institutions Traded in BIST," Bingol University Journal of Economics and Administrative Sciences, Bingol University, Faculty of Economics and Administrative Sciences, vol. 6(2), pages 207-228, December.
Larysa Ivanchenkova & Halyna Tkachuk & Larysa Skliar & Olha Yevtushevska & Tetiana Markova, 2022. "The role of development of digitalization of accounting, analysis, control and taxation in the digital economy," Economic Synergy, Higher Educational Institution Academician Yuriy Bugay International Scientific & Technical University, issue 1;2, pages 122-131.
André Stenzel & Wolf Wagner, 2022. "Opacity, liquidity and disclosure requirements," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 49(5-6), pages 658-689, May.
John M. Barrios, 2022. "Occupational Licensing and Accountant Quality: Evidence from the 150‐Hour Rule," Journal of Accounting Research, Wiley Blackwell, vol. 60(1), pages 3-43, March.
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MARINA Alexandra-Gabriela, 2022. "General Requirements Exposure Draft: Comments About A Responsible Reporting," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 74(2), pages 22-29, September.
ISIP Adrian, 2022. "Outsourcing Of Tax Services: The Case Of Romania," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 74(3), pages 50-70, October.
MARINA Alexandra-Gabriela, 2022. "IFRS FOR SMEs: EVOLUTION AND DISCUSSIONS," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 74(4), pages 43-49, December.
Raluca- Mihaela BOHARU (MIRCEA) & Gabriela CONSTANTIN (ANGHEL) & Cristina – Elena FLOREA (POENARU), 2022. "Social Economy, An Important Source For Local Development," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 7(2), pages 103-111.
Leliana DIANA (BOLCU), 2022. "Online Trade: Vulnerability For Fraud And Tax Evasion," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 7(3), pages 77-84.
Teodora-Cezara Porumbacean, 2022. "An Exemplification Analysis Of Materiality Computation Based On The Client'S Specifics," Management Strategies Journal, Constantin Brancoveanu University, vol. 55(1), pages 134-143.
Raphael A. Auer, 2022. "Embedded Supervision: How to Build Regulation into Decentralised Finance," CESifo Working Paper Series 9771, CESifo.
Dongshuai Zhao & Zhongli Wang & Florian Schweizer-Gamborino & Didier Sornette, 2022. "Polytope Fraud Theory," Swiss Finance Institute Research Paper Series 22-41, Swiss Finance Institute.
Bright (Yue) Hong & Timothy W. Shields, 2022. "How Do Reward Versus Penalty Framed Incentives Affect Diagnostic Performance in Auditing?," Working Papers 22-06, Chapman University, Economic Science Institute.
Mark Schneider & Timothy Shields, 2022. "Motives for Cooperation in the One-Shot Prisonerâ€™s Dilemma," Working Papers 22-07, Chapman University, Economic Science Institute.
Alexandra SZEKERES & Angelika DIENES, 2022. "Impact Of The Transition To International Financial Reporting Standards On Coverage Calculation," Network Intelligence Studies, Romanian Foundation for Business Intelligence, Editorial Department, issue 19, pages 71-78, July.
Eduart Villanueva & María Antonia Nuñez & Izaias Martins, 2022. "Impact Of Risk Governance, Associated Practices and Tools on Enterprise Risk Management: Some Evidence from Colombia," Revista Finanzas y Politica Economica, Universidad Católica de Colombia, vol. 14(1), pages 187-206, January.
Anderson-Gough, Fiona & Edgley, Carla & Robson, Keith & Sharma, Nina, 2022. "Professional Identity and “the Enigma of Diversity”: Sensemaking and enacting hard and soft law in Audit Firms," HEC Research Papers Series 1455, HEC Paris.
Becker, Sebastian D. & Endenich, Christoph, 2022. "Entrepreneurial Ecosystems As Amplifiers of The Lean Startup Philosophy – Management Control Practices In Earliest-Stage Startups," HEC Research Papers Series 1457, HEC Paris.
Kim, Jinhwan & Valentine, Kristen, 2022. "Corporate Financial Disclosures and the Market for Innovation," Research Papers 4013, Stanford University, Graduate School of Business.
Suripto Suripto & Dedy Hermawan & Putri Irmal Sari & Ahmad Rifai, 2022. "Impact of Green Management and Earning Management of Energy Companies in Indonesia," International Journal of Energy Economics and Policy, Econjournals, vol. 12(3), pages 192-196, May.
Monika Rakos & Janos Szendrak & Laszlo Erdey & Peter Miklos Komives & Veronika Fenyves, 2022. "Analysis of the Economic Situation of Energy Companies in Central and Eastern Europe," International Journal of Energy Economics and Policy, Econjournals, vol. 12(4), pages 553-562, July.
Anis Ali & Abdul Rahman Shaik, 2022. "Effect of Debt Financing on Firm Performance: A Study on Energy Sector of Saudi Arabia," International Journal of Energy Economics and Policy, Econjournals, vol. 12(6), pages 10-15, November.
Anis Ali, 2022. "Pre and Post COVID-19 Disparity of Financial Performance of Oil and Gas Firms: An Absolute and Relational Study," International Journal of Energy Economics and Policy, Econjournals, vol. 12(6), pages 396-403, November.
Li, Ken, 2022. "Textual fundamentals in earnings press releases," Advances in accounting, Elsevier, vol. 57(C).
Sun, Li & Skousen, Christopher J., 2022. "CEO power and discontinued operations," Advances in accounting, Elsevier, vol. 58(C).
Shaw, Kenneth W. & Whitworth, James D., 2022. "Client importance and unconditional conservatism in complex accounting estimates," Advances in accounting, Elsevier, vol. 58(C).
Brown, Anna Bergman & Lin, Guoyu & Zhou, Aner, 2022. "Analysts’ forecast optimism: The effects of managers’ incentives on analysts’ forecasts," Journal of Behavioral and Experimental Finance, Elsevier, vol. 35(C).
Iatridis, George Emmanuel & Pappas, Kostas & Walker, Martin, 2022. "Narrative disclosure quality and the timeliness of goodwill impairments," The British Accounting Review, Elsevier, vol. 54(2).
Zhao, Chen & Li, Yubin & Govindaraj, Suresh & Zhong, Zhaodong (Ken), 2022. "CDS trading and analyst optimism," The British Accounting Review, Elsevier, vol. 54(4).
Hao, (Grace) Qing & Li, Keming, 2022. "Options trading and earnings management: Evidence from the penny pilot program," Journal of Corporate Finance, Elsevier, vol. 77(C).
Gonçalves, Tiago & Barros, Victor & Serra, Gonçalo, 2022. "Political elections uncertainty and earnings management: Does firm size really matter?," Economics Letters, Elsevier, vol. 214(C).
Yin, Shiyan & Chevapatrakul, Thanaset & Yao, Kai, 2022. "The causal effect of improved readability of financial reporting on stock price crash risk: Evidence from the Plain Writing Act of 2010," Economics Letters, Elsevier, vol. 216(C).
Cong, Yunyu & Sun, Fangfang & Wang, Fusheng & Ye, Qiang, 2022. "Information assimilation and stock return synchronicity: Evidence from an investor relations management platform," Emerging Markets Review, Elsevier, vol. 53(C).
Zhang, Ziqi & Su, Zhi & Wang, Ke & Zhang, Yongji, 2022. "Corporate environmental information disclosure and stock price crash risk: Evidence from Chinese listed heavily polluting companies," Energy Economics, Elsevier, vol. 112(C).
Zhu, Qi & Jin, Sisi & Huang, Yuxuan & Yan, Cheng, 2022. "Oil price uncertainty and stock price informativeness: Evidence from listed U.S. companies," Energy Economics, Elsevier, vol. 113(C).
Zhu, Qi & Jin, Sisi & Huang, Yuxuan & Yan, Cheng & Chen, Chuanglian, 2022. "Oil price uncertainty and stock price informativeness: Evidence from investment-price sensitivity in China," International Review of Financial Analysis, Elsevier, vol. 84(C).
Abdallah, Abed Al-Nasser & Abdallah, Wissam & Saad, Mohsen, 2022. "The impact of national culture on the synchronicity of cross-listed firms," Finance Research Letters, Elsevier, vol. 46(PA).
Chakrabarty, Bidisha & Moulton, Pamela C. & Wang, Xu (Frank), 2022. "Attention: How high-frequency trading improves price efficiency following earnings announcements," Journal of Financial Markets, Elsevier, vol. 57(C).
Hsieh, Sheng-Feng & Brennan, Gerard, 2022. "Issues, risks, and challenges for auditing crypto asset transactions," International Journal of Accounting Information Systems, Elsevier, vol. 46(C).
Aziz Simsir, Serif & Simsek, Koray D., 2022. "The market impact of private information before corporate Announcements: Evidence from Turkey," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 80(C).
Ferracuti, Elia, 2022. "Information uncertainty and organizational design," Journal of Accounting and Economics, Elsevier, vol. 74(1).
Huang, Allen H. & Lin, An-Ping & Zang, Amy Y., 2022. "Cross-industry information sharing among colleagues and analyst research," Journal of Accounting and Economics, Elsevier, vol. 74(1).
Rennekamp, Kristina M. & Sethuraman, Mani & Steenhoven, Blake A., 2022. "Engagement in earnings conference calls," Journal of Accounting and Economics, Elsevier, vol. 74(1).
Neilson, Jed J., 2022. "Investor information gathering and the resolution of uncertainty," Journal of Accounting and Economics, Elsevier, vol. 74(1).
Darendeli, Alper & Fiechter, Peter & Hitz, Jörg-Markus & Lehmann, Nico, 2022. "The role of corporate social responsibility (CSR) information in supply-chain contracting: Evidence from the expansion of CSR rating coverage," Journal of Accounting and Economics, Elsevier, vol. 74(2).
Kim, Jinhwan & Olbert, Marcel, 2022. "How does private firm disclosure affect demand for public firm equity? Evidence from the global equity market," Journal of Accounting and Economics, Elsevier, vol. 74(2).
Francis, Bill & Teng, Haimeng & Wang, Ying & Wu, Qiang, 2022. "The effect of shareholder-debtholder conflicts on corporate tax aggressiveness: Evidence from dual holders," Journal of Banking & Finance, Elsevier, vol. 138(C).
Goldman, Eitan & Martel, Jordan & Schneemeier, Jan, 2022. "A theory of financial media," Journal of Financial Economics, Elsevier, vol. 145(1), pages 239-258.
Hutton, Amy & Shu, Susan & Zheng, Xin, 2022. "Regulatory transparency and the alignment of private and public enforcement: Evidence from the public disclosure of SEC comment letters," Journal of Financial Economics, Elsevier, vol. 145(1), pages 297-321.
Heese, Jonas & Pérez-Cavazos, Gerardo & Peter, Caspar David, 2022. "When the local newspaper leaves town: The effects of local newspaper closures on corporate misconduct," Journal of Financial Economics, Elsevier, vol. 145(2), pages 445-463.
Chen, Qi & Goldstein, Itay & Huang, Zeqiong & Vashishtha, Rahul, 2022. "Bank transparency and deposit flows," Journal of Financial Economics, Elsevier, vol. 146(2), pages 475-501.
Brasch, Annika & Eierle, Brigitte & Jarvis, Robin, 2022. "Research and development investments, development costs capitalization, and credit ratings: Exploratory evidence from UK R&D-active private firms," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 48(C).
Neururer, Thaddeus, 2022. "Meet-or-beat streak heterogeneity and equity prices," The Quarterly Review of Economics and Finance, Elsevier, vol. 86(C), pages 455-470.
Livdan, Dmitry & Nezlobin, Alexander, 2022. "Incentivizing irreversible investment," LSE Research Online Documents on Economics 110531, London School of Economics and Political Science, LSE Library.
Power, Michael, 2022. "Theorizing the economy of traces: from audit society to surveillance capitalism," LSE Research Online Documents on Economics 112167, London School of Economics and Political Science, LSE Library.
Martinez, Daniel E. & Pflueger, Dane & Palermo, Tommaso, 2022. "Accounting and the territorialization of markets: a field study of the Colorado cannabis market," LSE Research Online Documents on Economics 113756, London School of Economics and Political Science, LSE Library.
Power, Michael, 2022. "Afterword: Audit Society 2.0?," LSE Research Online Documents on Economics 115189, London School of Economics and Political Science, LSE Library.
Palermo, Tommaso & Power, Michael & Ashby, Simon, 2022. "How accounting ends: self-undermining repetition in accounting lifecycles," LSE Research Online Documents on Economics 115278, London School of Economics and Political Science, LSE Library.
Feichter, Christoph & Moers, Frank & Timmermans, Oscar, 2022. "Relative performance evaluation and competitive aggressiveness," LSE Research Online Documents on Economics 115630, London School of Economics and Political Science, LSE Library.
Palermo, Tommaso, 2022. "How do accounts pass? A discussion of Vollmer’s “Accounting for Tacit Coordination”," LSE Research Online Documents on Economics 115981, London School of Economics and Political Science, LSE Library.
Tzougas, George & Makariou, Despoina, 2022. "The multivariate Poisson-Generalized Inverse Gaussian claim count regression model with varying dispersion and shape parameters," LSE Research Online Documents on Economics 117197, London School of Economics and Political Science, LSE Library.
McKay, Andy & Ogunkola, Olawale & Semboja, Haji Hatibu, 2023. "Rethinking regional integration in Africa for inclusive and sustainable development: introduction to the special issue," LSE Research Online Documents on Economics 117632, London School of Economics and Political Science, LSE Library.
Murat Ocak & Serdar Ozkan & Gökberk Can, 2022. "Continuing professional education and audit quality: evidence from an emerging market," Asian Review of Accounting, Emerald Group Publishing Limited, vol. 30(4), pages 432-464, July.
Murat Ocak & Serdar Ozkan & Gökberk Can, 2022. "Continuing professional education and audit quality: evidence from an emerging market," Asian Review of Accounting, Emerald Group Publishing Limited, vol. 30(4), pages 432-464, July.
Daniel Zdolšek & Vita Jagrič & Tjaša Štrukelj & Sabina Taškar Beloglavec, 2022. "The Path Towards International Non-financial Reporting Framework," Contemporary Studies in Economic and Financial Analysis, in: Managing Risk and Decision Making in Times of Economic Distress, Part B, volume 108, pages 37-60, Emerald Group Publishing Limited.
Solomon Opare & Muhammad Houqe & Tony van Zijl, 2022. "Earnings management and underperformance after seasoned equity offerings: a cross-country study," International Journal of Managerial Finance, Emerald Group Publishing Limited, vol. 19(5), pages 1053-1075, December.
Thi Thu Ha Nguyen & Salma Ibrahim & George Giannopoulos, 2022. "Detecting earnings management: a comparison of accrual and real earnings manipulation models," Journal of Applied Accounting Research, Emerald Group Publishing Limited, vol. 24(2), pages 344-379, August.
Ekaete Efretuei & Khaled Hussainey, 2022. "The fog index in accounting research: contributions and challenges," Journal of Applied Accounting Research, Emerald Group Publishing Limited, vol. 24(2), pages 318-343, August.
Amitav Saha, 2022. "Financial reporting quality during a crisis: a systematic review," Journal of Accounting Literature, Emerald Group Publishing Limited, vol. 44(2/3), pages 154-176, October.
Saeed Rabea Baatwah & Ali Ali Al-Ansi & Ehsan Saleh Almoataz & Zalailah Salleh, 2022. "Toward understanding the self-efficacy of external auditors during COVID-19: empirical testing of traditional sources and virtual audit proficiency," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, vol. 21(4), pages 867-894, November.
Malik Muneer Abu Afifa & Hien Vo Van & Trang Le Hoang Van, 2022. "Blockchain adoption in accounting by an extended UTAUT model: empirical evidence from an emerging economy," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, vol. 21(1), pages 5-44, March.
Ana Filipa Duarte & Inês Lisboa & Pedro Carreira, 2022. "Does earnings quality impact firms’ performance? The case of Portuguese SMEs from the mold sector," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, vol. 22(4), pages 894-916, May.
Abdul Rafay, 2022. "Related party disclosures in financial reporting for Islamic banks," Journal of Islamic Accounting and Business Research, Emerald Group Publishing Limited, vol. 13(7), pages 997-1017, April.
Mariem Mejri & Hakim Ben Othman & Hussein A. Abdou & Khaled Hussainey, 2022. "Comparing the value-relevance of AAOIFI versus IFRS accounting numbers in the Takaful industry," Journal of Islamic Accounting and Business Research, Emerald Group Publishing Limited, vol. 14(7), pages 1065-1087, December.
James C. Hansen & Susan M. Murray & Sang Hyun Park & Nari Shin, 2022. "Judicial hellholes and other differential characteristics: is state-level legal risk reflected in audit fee pricing?," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 37(5), pages 594-624, April.
Nguyen Vinh Khuong & Le Huu Tuan Anh, 2022. "The nexus between corporate social responsibility and firm value: the moderating role of life-cycle stages," Social Responsibility Journal, Emerald Group Publishing Limited, vol. 19(5), pages 949-969, June.
Demetri Tsanacas, 2022. "Valuation Challenges in High Tech Platform Based Corporations," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(1), pages 89-100.
Amer Ababakr, 2022. "The Securitized Energy Relationship: the EU and Russia Political and Security Discourses," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(3), pages 23-40.
Boguslawa Bek-Gaik & Anna Surowiec, 2022. "The Quality of Business Model Disclosure in Integrated Reporting: Evidence from Poland," European Research Studies Journal, European Research Studies Journal, vol. 0(1), pages 3-26.
Agnieszka Merkisz-Guranowska & Arkadiusz Wrona, 2022. "Problems Regarding the Calculation of Recycling and Recovery Rates for End-of-life Vehicles in the European Union Member States," European Research Studies Journal, European Research Studies Journal, vol. 0(1), pages 752-764.
Liubov Gutsalenko & Uliana Marchuk & Serhiy Zabolotnyy & Nataliia Ostapiuk & Natalia Tsaruk, 2022. "Categorical Characteristics of Wine Classifications in the System of Internal Regulation of Accounting," European Research Studies Journal, European Research Studies Journal, vol. 0(2), pages 543-554.
Thomas D?Angelo & Marco Lam & Samir El-Gazzar & Rudolph Jacob, 2022. "GAAP-compliant versus non-GAAP voluntary disclosures relative to critical reporting dates," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2022(1), pages 5-40.
Luca Menicacci, 2022. "Financial reporting and book-tax conformity: A review of the issues," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2022(1), pages 41-77.
Riccardo Macchioni & Alessandra Allini & Martina Prisco, 2022. "The role of the Big Four audit firms and the legal system in non-GAAP comparability," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2022(1), pages 79-116.
Lorenzo Dal Maso & Kiridaran Kanagaretnam & Gerald Lobo & Francesco Mazzi, 2022. "Does Disaster Risk Relate to Banks’ Loan Loss Provision Estimates?," Working Papers - Business wp2022_05.rdf, Universita' degli Studi di Firenze, Dipartimento di Scienze per l'Economia e l'Impresa.
Aliyu Muhammad Nasir, 2022. "Nexus among Corporate Governance, Intellectual Capital Disclosure and Firm Performance," GATR Journals afr219, Global Academy of Training and Research (GATR) Enterprise.
Syaiful Hifni, 2022. "Integrated Reporting For Regional Investment and Achievement of Sustainable Development Goals ," GATR Journals jfbr200, Global Academy of Training and Research (GATR) Enterprise.
Mirjana Hladika, 2022. "Analysis Of Public Managers’ Attitudes Toward Constraints For Implementation Of Public Sector Accounting Reform In Croatia," Ekonomski pregled, Hrvatsko društvo ekonomista (Croatian Society of Economists), vol. 73(1), pages 81-106.
Nataliia Shevchuk, 2022. "Integrated Reporting in Natural Capital Management," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 32-41, March.
Olena Vakulchyk & Valentyna Vasylieva & Oksana Knyshek, 2022. "Methodical Approach to Determining the Quality of Accounting Data in Internal Audit," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 5-14, June.
Collins C Ngwakwe, 2022. "The Relationship between Water/Energy Reduction and Shareholders' Dividend Yield," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 56-61, September.
Umapathy Ananthanarayanan & Peter Harris & Terrance Jalbert, 2022. "A Case Study Of Accounting Standards Codification 842 Lease Accounting," Review of Business and Finance Studies, The Institute for Business and Finance Research, vol. 13(1), pages 47-62.
Gabriela STAFIE & Veronica GROSU, 2022. "Digital Transformation Of Accounting As A Result Of The Implementation Of Artificial Intelligence In Accounting," Romanian Journal of Economics, Institute of National Economy, vol. 54(1(63)), pages 95-112, June.
Reşat Karcıoğlu & NSeyhan Öztürk, 2022. "Sustainable cost management in the supply chain: A case analysis," Holistic Economics, Holistence Publications, vol. 1(1), pages 49-64, January.
Ved Dilip Beloskar & S. V. D. Nageswara Rao, 2022. "Corporate Social Responsibility: Is Too Much Bad?—Evidence from India," Asia-Pacific Financial Markets, Springer;Japanese Association of Financial Economics and Engineering, vol. 29(2), pages 221-252, June.
Yasean A. Tahat & Ahmed H. Ahmed & David Power, 2022. "Earnings quality and investment efficiency: the role of the institutional settings," Review of Quantitative Finance and Accounting, Springer, vol. 58(3), pages 1277-1306, April.
May Huaxi Zhang & Stanley Iat-Meng Ko & Andreas Karathanasopoulos & Chia Chun Lo, 2022. "A two-step quantile regression method for discretionary accounting," Review of Quantitative Finance and Accounting, Springer, vol. 59(1), pages 1-22, July.
Mai Dao & Trung Pham & Hongkang Xu, 2022. "Internal control effectiveness and trade credit," Review of Quantitative Finance and Accounting, Springer, vol. 59(4), pages 1423-1452, November.
Eva Eberhartinger & Raffael Speitmann & Caren Sureth-Sloane & Yuchen Wu, 2022. "How Does Trust Affect Concessionary Behavior in Tax Bargaining?," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 78(1-2), pages 112-155.
Marek Barowicz, 2022. "Zrównoważona karta wyników w procesie kryzysowego zarządzania bankiem w dobie pandemii COVID-19," Bank i Kredyt, Narodowy Bank Polski, vol. 53(1), pages 107-148.
Sabrina Pisano & Luigi Lepore & Alfredo Celentano & Federico Alvino, 2022. "The Influence of Institutional Factors on the Relationship between Board of Directors and Environmental Disclosure: A Meta-Analysis," International Review of Environmental and Resource Economics, now publishers, vol. 16(2), pages 229-280, November.
Rumiana Pozharevska & Snejana Basheva, 2022. "The New Accounting Objects from the Intellectual Property Rights of Enterprises in the Era of Digitization," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 223-232, April.
Kameliya Savova, 2022. "Historical Retrospection and Trends in the Development of the National Accounting Standards in Bulgaria," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 311-322, April.
Stoyan Stoyanov & Daniela Feschiyan & Kameliya Savova, 2022. "100 Years Since the Birth of prof. Kosta Pergelov," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 4, pages 11-21, November.
Mariana Mihaylova, 2022. "Professor Totyu Totev â€“ With A View to the Future," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 4, pages 23-39, November.
Kameliya Savova, 2022. "The Accounting System of Bulgaria and Presentation of Non-Current Assets â€“ Historical Retrospection," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 5, pages 11-39, December.
Cati-Loredana DUMITRU (SOARE), 2022. "Financial Reporting In A European Single Electronic Format," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 2(2), pages 103-108, December.
Alina Beattrice VLADU & Diana-Elisabeta MATICA, 2022. "Unethical Behavior: A Multidisciplinary Review Of The Highly Cited Papers," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 2(2), pages 143-152, December.
Maria-Madalina Bogeanu-Popa & Mariana Man, 2022. "Research Regarding the Integration of the Sustainable Developmentâ€™s Requirements Within the Accounting Model at a Microeconomic Level," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 777-787, September.
Nina Adriana Buica & Costin Daniel Avram & Magdalena Mihai, 2022. "Approaching the Risk of Fraud in the Audit of European Projects," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 803-808, September.
Tatiana Railean, 2022. "Modernization of Public Financial Reporting in the Republic of Moldova in Accordance with IPSAS," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 981-992, September.
Raluca Andreea Stoica & Alina Gabriela Mares & Laura Andreea Florea, 2022. "The Impact of ERP Implementation on Firm Performance," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 1036-1041, Decembrie.
Lavinia-Roxana DincÄƒ (Diaconu), 2022. "Quality Management in Pre-University Education," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 535-538, Decembrie.
Raluca-Mihaela Boharu (Mircea) & Anca Daniela È˜enchea & Andreea Cristina Savu, 2022. "The Accounting Profession and Addressing Sustainability Issues," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 827-833, Decembrie.
Cati-Loredana Dumitru (Soare), 2022. "Skandia Navigator - an Innovative Tool for Evaluating Hidden Intangible Assets," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 846-851, Decembrie.
Cati-Loredana Dumitru (Soare), 2022. "Intellectual Capital Measurement and Evaluation Models Based on Assets Return as Non-Accounting Value," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 852-856, Decembrie.
Cristina-Elena Florea (Poenaru) & Gabriela Constantin (Anghel), 2022. "The Importance of Non-Financial Information in Financial Situations for the Sustainability of the National Economy," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 857-862, Decembrie.
Anatol Melega & Veronica Grosu & Anamaria Geanina Macovei, 2022. "The Covid-19 Pandemic and the Global Value of Companies in Emerging Economy Countries," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 901-910, Decembrie.
Stephanie Monteiro Miller, 2022. "Dual 8-K filings and auditor downward switches," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 19(2), pages 204-217, June.
Kamal, Javed Bin & Costa, Mabel D. & Habib, Ahsan, 2022. "Oil Price Volatility, Organization Capital, and Firm Performance," American Business Review, Pompea College of Business, University of New Haven, vol. 25(2), pages 488-514, November.
Godwin Emmanuel, Oyedokun & Oluwatobiloba Oreoluwa, Durowaiye, 2022. "Forensic Audit And Fraud Prevention In The Nigerian Deposit Money Banks," Journal of Taxation and Economic Development, Chartered Institute of Taxation of Nigeria, vol. 21(1), pages 66-74, March.
Hrishikesh Desai, 2022. "Are Firms Biasing Stakeholder Expectations by Attributing Prior Poor Performance to COVID-19?," IIM Kozhikode Society & Management Review, , vol. 11(2), pages 171-182, July.
Mukesh Nepal & Rajat Deb, 2022. "Board Characteristics and Firm Performance: Indian Textiles Sector Panorama," Management and Labour Studies, XLRI Jamshedpur, School of Business Management & Human Resources, vol. 47(1), pages 74-96, February.
Marek Gruszczynski, 2022. "On the Use of Quantitative Methods in Accounting Research in Poland," Journal of Banking and Financial Economics, University of Warsaw, Faculty of Management, vol. 2(18), pages 17-29, November.
Marek Sylwestrzak, 2022. "Application of the Beneish Model on the Warsaw Stock Exchange," Journal of Banking and Financial Economics, University of Warsaw, Faculty of Management, vol. 2(18), pages 5-16, November.
Olympia G. Gkouma & John Filos, 2022. "Assessing the Impact of IPSAS on Financial Reporting and Public Management in Greece," SPOUDAI Journal of Economics and Business, SPOUDAI Journal of Economics and Business, University of Piraeus, vol. 72(1-2), pages 56-79, January-J.
Faten Ben Bouheni & Hassan Obeid & Elena Margarint, 2022. "Nonperforming loan of European Islamic banks over the economic cycle," Annals of Operations Research, Springer, vol. 313(2), pages 773-808, June.
Fu-Hsiang Chen & Ming-Fu Hsu & Kuang-Hua Hu, 2022. "Enterprise’s internal control for knowledge discovery in a big data environment by an integrated hybrid model," Information Technology and Management, Springer, vol. 23(3), pages 213-231, September.
Kerstin Lopatta & Thomas Kaspereit & Sebastian A. Tideman & Anna R. Rudolf, 2022. "The moderating role of CEO sustainability reporting style in the relationship between sustainability performance, sustainability reporting, and cost of equity," Journal of Business Economics, Springer, vol. 92(3), pages 429-465, April.
Joern Block & Leif Brändle, 2022. "Looking back to look ahead: MRQ's past five years of evidence-based management research in numbers," Management Review Quarterly, Springer, vol. 72(4), pages 917-926, December.
Hailey Ballew & Michael Iselin & Allison Nicoletti, 2022. "Accounting-based thresholds and growth decisions in the banking industry," Review of Accounting Studies, Springer, vol. 27(1), pages 232-274, March.
M. D. Beneish & C. R. Harvey & A. Tseng & P. Vorst, 2022. "Unpatented innovation and merger synergies," Review of Accounting Studies, Springer, vol. 27(2), pages 706-744, June.
Julián D. Cortés, 2022. "Identifying the dissension in management and business research in Latin America and the Caribbean via co-word analysis," Scientometrics, Springer;Akadémiai Kiadó, vol. 127(12), pages 7111-7125, December.
Liu Min Shirley, 2022. "Accrual Accounting and Risk: Abnormal Sales Growth, Accruals Quality, and Returns," Springer Books, in: Cheng-Few Lee & Alice C. Lee (ed.), Encyclopedia of Finance, edition 0, chapter 103, pages 2501-2537, Springer.
Giovanna Facury Aigner & Joshua Onome Imoniana & Washington Lopes Silva, 2022. "On the relation between sustainability report and assurance standards in Brazilian financial institutions," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 9(3), pages 298-316, March.
Mateus Vicente Justino & Robertson K. Tengeh & Michael Twum-Darko, 2022. "Task-technology fit perspective of the use of m-commerce by retail businesses," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 9(4), pages 320-335, June.
Henry Oswald Esau & Robertson K. Tengeh, 2022. "Key success factors for scaling social enterprises in South Africa," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 9(4), pages 396-415, June.
Hans-Ulrich Westhausen, 2022. "Did Covid-19 Increase The Risk Of Internal Auditing?," Economic Review: Journal of Economics and Business, University of Tuzla, Faculty of Economics, vol. 20(2), pages 79-95, November.
Мarko Тimchev, 2022. "Problems Of Accounting Business Analysis Of Human Resources In A Balanced System Of Indicators," INTERNATIONAL SCIENTIFIC AND PRACTICAL CONFERENCE "HUMAN RESOURCE MANAGEMENT", University of Economics - Varna, issue 1, pages 162-170.
Svetlozar Stefanov, 2022. "Accounting as a Projection of Processes in the Economy," Scientific Conference of the Department of General Economic Theory, University of Economics - Varna, issue 1, pages 273-278.
Bilal Kimouche, 2022. "Accrual-based and cash-based earnings management in Algeria: substitution or complementary," Croatian Review of Economic, Business and Social Statistics, Sciendo, vol. 8(1), pages 1-17, June.
Melnyk Iryna & Barna Marta, 2022. "Pricing Strategies in the Revenue Management System of Hotel Enterprises," Economic and Regional Studies / Studia Ekonomiczne i Regionalne, Sciendo, vol. 15(3), pages 384-397, September.
Kušter Denis, 2022. "The Impact of Working Capital Management on Profitability: Evidence from Serbian Listed Manufacturing Companies," Economic Themes, Sciendo, vol. 60(1), pages 117-131, March.
Radojević Aleksandra & Jovković Biljana & Dragičević Predrag, 2022. "Dynamic Analysis of Business Development of Auditing Firms: Case of the Republic of Serbia 2010-2020," Economic Themes, Sciendo, vol. 60(3), pages 409-427, September.
Białek-Jaworska Anna & Dobroszek Justyna & Szatkowska Paulina, 2022. "Does the IFRS 16 affect the key ratios of listed companies? Evidence from Poland," International Journal of Management and Economics, Warsaw School of Economics, Collegium of World Economy, vol. 58(3), pages 299-315, September.
Górska Anna & Pikos Anna & Dobija Dorota & Grossi Giuseppe, 2022. "Autonomy Without Accountability in Resource Allocation Reforms: Blending Old and New Logic in Universities," Journal of Management and Business Administration. Central Europe, Sciendo, vol. 30(1), pages 43-82, June.
Górska Anna & Pikos Anna & Dobija Dorota & Grossi Giuseppe, 2022. "Autonomy Without Accountability in Resource Allocation Reforms: Blending Old and New Logic in Universities," Journal of Management and Business Administration. Central Europe, Sciendo, vol. 30(2), pages 43-82, June.
Ionescu Luiza & Toma Maria & Founanou Mathurin, 2022. "Analysis of the Financial Leverage Effect in the Context of Interest Rates Increase," Valahian Journal of Economic Studies, Sciendo, vol. 13(1), pages 15-24, April.
Boharu Mircea Mihaela-Raluca & Savu Andreea-Cristina & Diana Bolcu Leliana & Nicolic Deian, 2022. "Evolution and Professional Revolution for Accounting Professionals," Valahian Journal of Economic Studies, Sciendo, vol. 13(1), pages 67-74, April.
Dumitru Soare Cati-Loredana & Gîju George Ciprian & Drăgoi Violeta Elena & Preda Larisa, 2022. "A Critical Analysis of the Current Financial Statements and How they Manage to Provide or Imagine Faithfully to Complete the Market Value of the Companies," Valahian Journal of Economic Studies, Sciendo, vol. 13(2), pages 77-82, October.
Kimouche Bilal, 2022. "The Impact of Deferred Tax on Earnings Quality: Evidence from Algerian Companies," Zagreb International Review of Economics and Business, Sciendo, vol. 25(1), pages 133-148.
Dreher, Sandra & Eichfelder, Sebastian & Noth, Felix, 2022. "Does IFRS information on tax loss carryforwards and negative performance improve predictions of earnings and cash flows?," arqus Discussion Papers in Quantitative Tax Research 276, arqus - Arbeitskreis Quantitative Steuerlehre.
Leuz, Christian & Malani, Anup & Muhn, Maximilian & Jakab, László, 2022. "Do conflict of interests disclosures work? Evidence from citations in medical journals," CFS Working Paper Series 702, Center for Financial Studies (CFS).
- Christian Leuz & Anup Malani & Maximilian Muhn & Laszlo Jakab, 2023. "Do Conflict of Interests Disclosures Work? Evidence from Citations in Medical Journals," NBER Working Papers 30927, National Bureau of Economic Research, Inc.
Dahlhoff, Jürgen & Do, Tony, 2022. "Die im Dunkeln sieht man nicht - Empirische Erkenntnisse zu IAS 24 „Angaben über Beziehungen zu nahestehenden Unternehmen und Personen“ für die Geschäftsjahre 2013 bis 2020," EconStor Preprints 261198, ZBW - Leibniz Information Centre for Economics.

2016

Oğuzhan Aytar & İkbal Karataşlı & Namık Erdemir, 2016. "Field Research On Occupational Ethics In Banking: The Comparison Of Ethics Perceptions Of Employees Working At The Banks In Karaman And Konya," European Journal of Business and Economics, Central Bohemia University, vol. 11(1), pages 8821:11-882, December.
Constan?a Iacob & Marin Mirea, 2016. "Paradigm Of Accounting Change," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(44), pages 113-124.
Constan?a Iacob & Ersilia Catrina, 2016. "Predictive Analytics Of The Fraud Prevention And Detection At Asf Level," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(44), pages 7-18.
Teodor Hada & Radu Matei Todoran & Teodora Maria Avram, 2016. "Using Activity Based Costing For Investment Decisions," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(18), pages 1-3.
Tudor OpriÅŸor & Cristina-Silvia Nistor, 2016. "Public Entities Through The Looking Glass: A Disclosure Assessment Study On Romanian Municipalities," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(18), pages 1-5.
AslÄ± TÃœREL & Ferhan Emir TUNCAY, 2016. "An Empirical Analysis Of Audit Delay In Turkey," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(18), pages 1-7.
Catalin Nicolae Albu & Cagnur Balsari & Joanna Krasodomska, 2016. "Introduction to the Special Issue on Corporate Social Reporting In Central and Eastern Europe," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 15(2), pages 193-205, June.
Raluca Gina Guse & Alina Almasan & Cristina Circa & Madalina Dumitru, 2016. "The Role of the Stakeholders in the Institutionalization of the CSR Reporting In Romania," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 15(2), pages 304-340, June.
Camelia I. Lungu & Chirata Caraiani & Cornelia Dascalu & Dan Turcu & Mihaela Turturea, 2016. "Archival Analysis of Corporate Social Responsibility Research: The Romanian Perspective," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 15(2), pages 341-371, June.
Cristina Alexandrina Stefanescu & Tudor Oprisor & Mara Andreea Sintejudeanu, 2016. "An Original Assessment Tool for Transparency in the Public Sector Based On the Integrated Reporting Approach," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 15(3), pages 542-564, September.
Beata Rogowska, 2016. "Etyczny aspekt teorii normatywnych rachunkowosci / Ethical Aspect of the Normative Theories of Accounting," Annales. Ethics in Economic Life, University of Lodz, Faculty of Economics and Sociology, vol. 19(3), pages 99-112, September.
S.P. Kothari & Eric So & Rodrigo Verdi, 2016. "Analysts’ Forecasts and Asset Pricing: A Survey," Annual Review of Financial Economics, Annual Reviews, vol. 8(1), pages 197-219, October.
Mitsuhiro OKANO & Yoshihisa INADA, 2016. "地域四半期gdpの推計に向けた諸課題," APIR Discussion Paper Series 1005188, Asia Pacific Institute of Research.
Ion CROITORU, 2016. "ORGANIZAlIONAL CULTURE - FACTOR OF EFFECTIVENESS OF RISK MANAGEMENT PROCESS," Internal Auditing and Risk Management, Athenaeum University of Bucharest, vol. 42(1), pages 95-104, June.
Paula-Angela VIDRA?CU & Oana Camelia IACOB & Ana-Maria VOLINTIRU & Marinela GEAMANU, 2016. "Graphic Evaluation Of Copyright And Of Relations By The Method Of Discounted Cash-Flow (Dcf)," Internal Auditing and Risk Management, Athenaeum University of Bucharest, vol. 43(1), pages 107-114, September.
Cristina CARANICA, 2016. "Research Regarding the Use of IT Instruments in Financial Audit," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 14(133), pages 1-95, January.
Liliana FELEAGA & Ioana NEAC?U, 2016. "Transfer pricing documentation – an efficient measure for combating the base erosion and profit shifting?," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 14(134), pages 183-183, January.
Cheok MUI YEE & Edward WONG SEK KHIN & Kamisah ISMAIL, 2016. "An analysis of budgetary goals impacting organizational performance," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 14(137), pages 551-551, April.
Maria Cristina RADULESCU, 2016. "Considerations on the selection and prioritization of information security solutions," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 14(137), pages 564-564, April.
Elena Drozdova, 2016. "Accounting Aspects Of The Peculiarities Of The Functioning Of Internet-Shops In Modern Conditions," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", vol. 2(2).
Cristina Bota-Avram & Adrian Grosanu & Paula Ramona Rachisan, 2016. "Corporate Governance And Strength Of Auditing And Reporting Standards: A Cross-Country Survey," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
Epure, Mircea & Guasch, Martí, 2020. "Debt signaling and outside investors in early stage firms," Journal of Business Venturing, Elsevier, vol. 35(2).
- Mircea Epure & Martí Guasch, 2015. "Debt signaling and outside investors in early stage firms," Economics Working Papers 1546, Department of Economics and Business, Universitat Pompeu Fabra, revised Feb 2019.
- Mircea Epure & Martí Guasch, 2016. "Debt Signaling and Outside Investors in Early Stage Firms," Working Papers 941, Barcelona School of Economics.
CHIRILOV Nelea, 2016. "Specific Restrictions And Theoretical Background For Joint-Stock Company Equity," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 68(1), pages 32-44, June.
Bholat, David & Darbyshire, Robin, 2016. "Accounting in central banks," Bank of England working papers 604, Bank of England.
Daniel-Petru, VARTEIU, 2016. "Auditor`S Requirements And European Funds," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 1(4), pages 75-78.
Cristina, VOICU-OLTEANU, 2016. "Emphasizing The Performance Management Of The Project Cycle," Management Strategies Journal, Constantin Brancoveanu University, vol. 31(1), pages 289-294.
Iliodor Tiberiu, Plesa & Ion, Stegaroiu, 2016. "The Evolution Of The Romanian Court Of Accounts' Performance Evaluation System In The Period 2014-2015," Management Strategies Journal, Constantin Brancoveanu University, vol. 34(4), pages 46-51.
Radu-Daniel LOGHIN, 2016. "An Etymological Approach To The Moldavian Chart Of Accounts," CrossCultural Management Journal, Fundația Română pentru Inteligența Afacerii, Editorial Department, issue 2, pages 125-131, December.
Andrei-Razvan CRISAN, 2016. "An Assessment Of The Transparency Level In Romanian Public Universities," CrossCultural Management Journal, Fundația Română pentru Inteligența Afacerii, Editorial Department, issue 2, pages 83-91, December.
Ana Monica POP, 2016. "Internal Control And Monitoring. Concepts, Tools And Models Of Implementation," Law, Society & Organisations, Romanian Foundation for Business Intelligence, Editorial Department, issue 1(1), pages 33-45, November.
Lucica SINTEA (ANGHEL), 2016. "Risks In Public Procurement," Law, Society & Organisations, Romanian Foundation for Business Intelligence, Editorial Department, issue 1(1), pages 47-51, November.
Gargalis PANAGIOTIS, 2016. "Determinants Of Financial Structure Of Greek Companies," Network Intelligence Studies, Romanian Foundation for Business Intelligence, Editorial Department, issue 7, pages 7-17, June.
Andreea Elena DREGHICIU, 2016. "Accounting Policies Effects On Depreciation And Evaluation Of Balance Sheet," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 12, pages 493-498, December.
Rabeea SADAF, 2016. "Benford’S Law In The Case Of Hungarian Whole-Sale Trade Sector," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 12, pages 561-566, December.
Marina Trpeska & Zorica Bozinovska Lazarevska & Atanasko Atanasovski, 2016. "Towards Integrated Reporting: Analysis Of Information Published On The Companiesâ€™ Websites That Could Be Part Of The Integrated Reporting," Journal Articles, Center For Economic Analyses, pages 73-89, December.
Molina, Zuray Andrea Melgarejo & Romero, Diana Libia Ciro, 2016. "Acuerdos conjuntos: Efectos de su aplicación en Colombia," Revista Tendencias, Universidad de Narino, vol. 17(2), pages 56-78, July.
Carvajal, Adriana Patricia Leuro, 2016. "Convergencia de normas internacionales de auditoría y aseguramiento en las PYMES colombianas y su relación con los riesgos asumidos por los auditores," Revista Tendencias, Universidad de Narino, vol. 17(1), pages 142-153, January.
Benjamin Benoit & Stéphanie Chatelain-Ponroy, 2016. "Du modèle « enabling » au contrôle capacitant:état de l’art et perspectives - From the Enabling MODEL to the Enabling Control, A literature review and prospects," Revue Finance ContrÃ´le StratÃ©gie, revues.org, vol. 19(4), pages 81-116., June.
Lee, Charles M.C. & So, Eric C., 2017. "Uncovering expected returns: Information in analyst coverage proxies," Journal of Financial Economics, Elsevier, vol. 124(2), pages 331-348.
- Lee, Charles M. C. & So, Eric C., 2016. "Uncovering Expected Returns: Information in Analyst Coverage Proxies," Research Papers 3367, Stanford University, Graduate School of Business.
Lester, Rebecca, 2019. "Made in the U.S.A.? A Study of Firm Responses to Domestic Production Incentives," Research Papers 3471, Stanford University, Graduate School of Business.
Kai-Ling Chen & Shen-Ho Chang & Teng-Shih Wang, 2016. "Do Personnel Stability, Family Business and Auditor Influence Financial Restatement?," International Journal of Economics and Financial Issues, Econjournals, vol. 6(1), pages 245-251.
Khurram Ashfaq & Rui Zhang & Abdul Munaim & Naveed Razzaq, 2016. "An Investigation into the Determinants of Risk Disclosure in Banks: Evidence from Financial Sector of Pakistan," International Journal of Economics and Financial Issues, Econjournals, vol. 6(3), pages 1049-1058.
Farahnaz Orojali Zadeh & Siti Zaleha Abdul Rasid & Rohaida Basiruddin & Nor Aiza Mohammmed Zamil & Amin Vakilbashi, 2016. "Risk Disclosure Practices among Malaysian Listed Firms," International Journal of Economics and Financial Issues, Econjournals, vol. 6(3), pages 1092-1096.
Yuriy Ivanovich Sigidov & Marina Aleksandrovna Korovina & Aleksander Ivanovich Trubilin & Viktor Vilenovich Govdya & Nadezhda Konstantinovna Vasilieva, 2016. "Creation of Provision for Doubtful Debts," International Journal of Economics and Financial Issues, Econjournals, vol. 6(4), pages 1542-1549.
Saeid Homayoun & Faisal F. J. Al-Thani & Sakine Homayoun, 2016. "A Sustainability Accounting: Case Study on Exploration, Production and Midstream Activities at Maersk Oil," International Journal of Energy Economics and Policy, Econjournals, vol. 6(1), pages 20-27.
Ahmet ÖZCAN, 2016. "UMS 12 Gelir Vergileri Standardý Çerçevesinde Ertelenmiþ Verginin Muhasebeleþtirilmesi," Isletme ve Iktisat Calismalari Dergisi, Econjournals, vol. 4(4), pages 144-150.
Ahmet ÖZCAN, 2016. "UMS 12 Gelir Vergileri Standardý Çerçevesinde Ertelenmiþ Verginin Muhasebeleþtirilmesi," Isletme ve Iktisat Calismalari Dergisi, Econjournals, vol. 4(4), pages 144-150.
Alina Georgiana Motoi & Aurelia Dumitru & Liviu Curelaru, 2016. "Basic Accounting in European Projects," Annals of the University of Craiova for Journalism, Communication and Management, Department of Communication, Journalism and Education Sciences, University of Craiova, vol. 2(1), pages 119-130, October.
Alina-Georgiana Motoi & Aurelia Dumitru, 2016. "The General Framework Of Accounting Within The Projects Financed From Structural Funds," Social Sciences and Education Research Review, Department of Communication, Journalism and Education Sciences, University of Craiova, vol. 3(2), pages 55-70, December.
Kajüter, Peter & Klassmann, Florian & Nienhaus, Martin, 2016. "Do Reviews by External Auditors Improve the Information Content of Interim Financial Statements?," The International Journal of Accounting, Elsevier, vol. 51(1), pages 23-50.
Filip, Andrei, 2016. "Discussion of “Do Reviews by External Auditors Improve the Information Content of Interim Financial Statements”," The International Journal of Accounting, Elsevier, vol. 51(1), pages 51-56.
Kitching, Karen & Mashruwala, Raj & Pevzner, Mikhail, 2016. "Culture and Cost Stickiness: A Cross-country Study," The International Journal of Accounting, Elsevier, vol. 51(3), pages 402-417.
Al-Hadi, Ahmed & Taylor, Grantley & Al-Yahyaee, Khamis Hamed, 2016. "Ruling Family Political Connections and Risk Reporting: Evidence from the GCC," The International Journal of Accounting, Elsevier, vol. 51(4), pages 504-524.
Felix, Robert, 2016. "Examining the spread of high quality reporting through the corporate network," Advances in accounting, Elsevier, vol. 32(C), pages 31-41.
Namitha, Chakkappanthodiyil & Shijin, Santhakumar, 2016. "Managerial discretion and agency cost in Indian market," Advances in accounting, Elsevier, vol. 35(C), pages 159-169.
Christ, Margaret H. & Emett, Scott A. & Tayler, William B. & Wood, David A., 2016. "Compensation or feedback: Motivating performance in multidimensional tasks," Accounting, Organizations and Society, Elsevier, vol. 50(C), pages 27-40.
Mak, Chun Yu, 2016. "Do market predictions affect its reaction to UK listed industrial firms' corporate refocusing announcements?," The British Accounting Review, Elsevier, vol. 48(4), pages 464-478.
Chatalova, Natalia & How, Janice C.Y. & Verhoeven, Peter, 2016. "Analyst coverage and IPO management forecasts," Journal of Corporate Finance, Elsevier, vol. 39(C), pages 263-277.
Hu, Shing-yang & Lin, Yueh-Hsiang & Lai, Christine W., 2016. "The effect of overvaluation on investment and accruals: The role of information," Journal of Empirical Finance, Elsevier, vol. 38(PA), pages 181-201.
Li, Lingxiang, 2016. "New findings on repurchase anomaly — The first-month effect," International Review of Financial Analysis, Elsevier, vol. 48(C), pages 331-349.
Yaari, Uzi & Nikiforov, Andrei & Kahya, Emel & Shachmurove, Yochanan, 2016. "Finance methodology of Free Cash Flow," Global Finance Journal, Elsevier, vol. 29(C), pages 1-11.
Banker, Rajiv D. & Basu, Sudipta & Byzalov, Dmitri & Chen, Janice Y.S., 2016. "The confounding effect of cost stickiness on conservatism estimates," Journal of Accounting and Economics, Elsevier, vol. 61(1), pages 203-220.
Ham, Charles & Koharki, Kevin, 2016. "The association between corporate general counsel and firm credit risk," Journal of Accounting and Economics, Elsevier, vol. 61(2), pages 274-293.
Demerjian, Peter R. & Owens, Edward L., 2016. "Measuring the probability of financial covenant violation in private debt contracts," Journal of Accounting and Economics, Elsevier, vol. 61(2), pages 433-447.
Amiram, Dan & Owens, Edward & Rozenbaum, Oded, 2016. "Do information releases increase or decrease information asymmetry? New evidence from analyst forecast announcements," Journal of Accounting and Economics, Elsevier, vol. 62(1), pages 121-138.
Brown, Lawrence D. & Call, Andrew C. & Clement, Michael B. & Sharp, Nathan Y., 2016. "The activities of buy-side analysts and the determinants of their stock recommendations," Journal of Accounting and Economics, Elsevier, vol. 62(1), pages 139-156.
Frankel, Richard & Jennings, Jared & Lee, Joshua, 2016. "Using unstructured and qualitative disclosures to explain accruals," Journal of Accounting and Economics, Elsevier, vol. 62(2), pages 209-227.
Call, Andrew C. & Kedia, Simi & Rajgopal, Shivaram, 2016. "Rank and file employees and the discovery of misreporting: The role of stock options," Journal of Accounting and Economics, Elsevier, vol. 62(2), pages 277-300.
Trapp, Rouven & Weiß, Gregor N.F., 2016. "Derivatives usage, securitization, and the crash sensitivity of bank stocks," Journal of Banking & Finance, Elsevier, vol. 71(C), pages 183-205.
Gaganis, Chrysovalantis & Hasan, Iftekhar & Pasiouras, Fotios, 2016. "Regulations, institutions and income smoothing by managing technical reserves: International evidence from the insurance industry," Omega, Elsevier, vol. 59(PA), pages 113-129.
- Gaganis, Chrysovalantis & Hasan, Iftekhar & Pasiouras, Fotios, 2015. "Regulations, institutions and income smoothing by managing technical reserves: international evidence from the insurance industry," Bank of Finland Research Discussion Papers 15/2015, Bank of Finland.
Cuthbert, James R. & Magni, Carlo Alberto, 2016. "Measuring the inadequacy of IRR in PFI schemes using profitability index and AIRR," International Journal of Production Economics, Elsevier, vol. 179(C), pages 130-140.
- Cuthbert, James R. & Magni, Carlo Alberto, 2016. "Measuring the inadequacy of IRR in PFI schemes using profitability index and AIRR," MPRA Paper 72857, University Library of Munich, Germany.
Ruiz-Lozano, Mercedes & Tirado-Valencia, Pilar, 2016. "Do industrial companies respond to the guiding principles of the Integrated Reporting framework? A preliminary study on the first companies joined to the initiative," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 19(2), pages 252-260.
Kim, Seokchin & Lee, Hyunchul & Kim, Joongi, 2016. "Divergent effects of external financing on technology innovation activity: Korean evidence," Technological Forecasting and Social Change, Elsevier, vol. 106(C), pages 22-30.
Hui Chen & Bjorn N. Jorgensen, 2018. "Market Exit Through Divestment—The Effect of Accounting Bias on Competition," Management Science, INFORMS, vol. 64(1), pages 164-177, January.
- Chen, Hui & Jorgensen, Bjorn, 2018. "Market exit through divestment: the effect of accounting bias on competition," LSE Research Online Documents on Economics 64217, London School of Economics and Political Science, LSE Library.
Van der Stede, Wim A., 2016. "Management accounting in context: industry, regulation and informatics," LSE Research Online Documents on Economics 65578, London School of Economics and Political Science, LSE Library.
Löhlein, Lukas, 2016. "From peer review to PCAOB inspections: regulating for audit quality in the U.S," LSE Research Online Documents on Economics 67147, London School of Economics and Political Science, LSE Library.
Jeacle, Ingrid & Miller, Peter, 2016. "Accounting, culture, and the state," LSE Research Online Documents on Economics 67535, London School of Economics and Political Science, LSE Library.
Kurunmaki, Liisa & Mennicken, Andrea & Miller, Peter, 2016. "Quantifying, economising, and marketising: democratising the social sphere?," LSE Research Online Documents on Economics 67549, London School of Economics and Political Science, LSE Library.
Hoskin, Keith & Macve, Richard, 2016. "“L'État c'est moi”....ou quoi? On the interrelations of accounting, managing and governing in the French ‘administrative monarchy’: revisiting the Colbert (1661-1683) and Paris brothers (1712-1726) ep," LSE Research Online Documents on Economics 67890, London School of Economics and Political Science, LSE Library.
Porporato, Marcela, 2016. "Sistemas de contabilidad de gestión y desempeño de joint ventures internacionales: rol positivo de la experiencia de los directivos," Cuadernos de Gestión, Universidad del País Vasco - Instituto de Economía Aplicada a la Empresa (IEAE).
Sujoko Efferin & Dianne Frisko & Meliana Hartanto, 2016. "Management control system, leadership and gender ideology," Journal of Accounting in Emerging Economies, Emerald Group Publishing Limited, vol. 6(4), pages 314-339, November.
Meropy Barut & Jean Raar & Mohammad I Azim, 2016. "Biodiversity and local government: a reporting and accountability perspective," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 31(2), pages 197-227, February.
Meropy Barut & Jean Raar & Mohammad I Azim, 2016. "Biodiversity and local government: a reporting and accountability perspective," Managerial Auditing Journal, Emerald Group Publishing, vol. 31(2), pages 197-227, February.
Jui-Chin Chang & Huey-Lian Sun, 2016. "Reputation and regulation effects on director turnover and change of directorships," Review of Accounting and Finance, Emerald Group Publishing Limited, vol. 15(3), pages 274-293, August.
Jui-Chin Chang & Huey-Lian Sun, 2016. "Reputation and regulation effects on director turnover and change of directorships," Review of Accounting and Finance, Emerald Group Publishing Limited, vol. 15(3), pages 274-293, August.
Jui-Chin Chang & Huey-Lian Sun, 2016. "Reputation and regulation effects on director turnover and change of directorships," Review of Accounting and Finance, Emerald Group Publishing Limited, vol. 15(3), pages 274-293, August.
David R. Borker, 2016. "Gauging the Impact of Country-Specific Values on the Acceptability of Global Management Accounting Principles," European Research Studies Journal, European Research Studies Journal, vol. 0(1), pages 149-164.
Carmen UNGUREANU, 2016. "Self-employed Person, Family Enterprise, Individual Enterprise: A Legal, Fiscal and Accounting Perspective," Working papers 07, Ecological University of Bucharest, Department of Economics.
Riccardo Giannetti & Alessandro Marelli, 2016. "Il ruolo degli strumenti di cost management nello sviluppo di nuovi prodotti sostenibili," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2016(2), pages 33-68.
Christopher S. Armstrong & Wayne R. Guay & Hamid Mehran & Joseph P. Weber, 2016. "The role of financial reporting and transparency in corporate governance," Economic Policy Review, Federal Reserve Bank of New York, issue Aug, pages 107-128.
Leonid I. Sergeyev & Maxim I. Moroz, 2016. "Development of the Approaches to Calculation of Depreciation," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 6, pages 121-128, December.
Melis Ercan & Emrah Onder, 2016. "Determining the Importance Level of Accounting Information for Investors’ Decision Making," International Journal of Academic Research in Business and Social Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Business and Social Sciences, vol. 6(2), pages 136-152, February.
Vasyl Len, 2016. "Accounting and Analytical Support of Management: Concept and Structure," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 38-44, March.
Alvina Oriekhova, 2016. "Interpretation and Mission of Strategic Managerial Accounting in Management of Enterprises," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 45-49, June.
Vasyl Len & Valentyn Nekhai, 2016. "Accountant Professional Judgment: Definition of Concepts and Content," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 21-30, September.
Valeriy Zhuk & Yuliya Bezdushna & Borys Melnychuk, 2016. "Problems of Reforming State Statistics of Ukraine," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 25-33, December.
Alla Kasych & Ruslan Rozsochan, 2016. "Requirements to Present-Day Corporations' Reporting: Foreign and Ukrainian Experience," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 40-45, December.
Carmen B. RÃos-Figueroa, 2016. "An Examination Of The Impact Of Culture On Ifrs Risk Disclosures For Firms That Cross- List In The U.S," Accounting & Taxation, The Institute for Business and Finance Research, vol. 8(1), pages 59-67.
Ushad Subadar Agathee & Mootooganagen Ramen, 2016. "Social And Environmental Accounting: Evidence From The Stock Exchange Of Mauritius," Accounting & Taxation, The Institute for Business and Finance Research, vol. 8(1), pages 69-76.
Kishore Singh, 2016. "Implementing Enterprise Resource Planning Education In A Postgraduate Accounting Information Systems Cours," Business Education and Accreditation, The Institute for Business and Finance Research, vol. 8(1), pages 27-37.
Venus C. Ibarra & Corazon A. Cosico, 2016. "Awareness Of Human Resource Accounting Practices And Costing: Evidence From The Philippines," Global Journal of Business Research, The Institute for Business and Finance Research, vol. 10(4), pages 27-42.
J. Drew Procaccino & Maria H. Sanchez, 2016. "A Real World Case Of Identity Theft," Review of Business and Finance Studies, The Institute for Business and Finance Research, vol. 7(1), pages 105-111.
Dorothy A. McMullen & Maria H. Sanchez & Margaret Oâ€™Reilly-Allen, 2016. "Target Security: A Case Study Of How Hackers Hit The Jackpot At The Expense Of Customers," Review of Business and Finance Studies, The Institute for Business and Finance Research, vol. 7(2), pages 41-50.
Nermeen F. Shehata, 2016. "Assessment of corporate governance disclosure in the GCC countries using the UNCTAD ISAR benchmark," Journal of Developing Areas, Tennessee State University, College of Business, vol. 50(2), pages 453-460, April-Jun.
Piyush Kumar Singh & Keyur Thaker, 2016. "Dynamics of scale effficiency of Indian banks: A deterministic frontier approach," Journal of Developing Areas, Tennessee State University, College of Business, vol. 50(3), pages 437-457, July-Sept.
Andrews Owusu, 2016. "What Drives Corporate Governance Quality In Emerging African Economies? Evidence From Ghana," Journal of Developing Areas, Tennessee State University, College of Business, vol. 50(4), pages 97-111, October-D.
Mihai-Bogdan AFRASINEI & Iuliana Eugenia GEORGESCU & Costel ISTRATE, 2016. "The Influence Of The Connections Of Romanian Non-Listed Firms To Tax Havens On Their Profitability," CES Working Papers, Centre for European Studies, Alexandru Ioan Cuza University, vol. 8(4), pages 572-596, December.
Gheorghe Lepadatu, 2016. "Liberty And Concordance In Book-Keeping," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 8(3), pages 20-26, September.
Iulian Bogdan Dobra & Florina Laura Sandru, 2016. "Analytical Overview on the Romanian Dairy Market in the Context of Economic Changes," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 2(4), pages 172-186, December.
Nusrat Jahan & John J. Cheh & Il-woon Kim, 2016. "A comparison of Graham and Piotroski investment models using accounting information and efficacy measurement," Journal of Economic and Financial Studies (JEFS), LAR Center Press, vol. 4(1), pages 43-54, February.
Jorge Vieira da Costa Jr & Alfredo Sarlo Neto & Andrea Bispo da Silva, 2016. "Balance sheet classification of compound financial instruments and the judgment of securities market analysts," Journal of Economic and Financial Studies (JEFS), LAR Center Press, vol. 4(5), pages 37-54, October.
Robert Stone, 2016. "Fraud, security, and Controls in Small Businesses: A Proposed Research Agenda," Journal of Business, LAR Center Press, vol. 1(3), pages 15-21, July.
Stoyan Deevski, 2016. "Cost Allocation Methods for Joint Products and By-products," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 64-70, March.
Mihail Musov, 2016. "Aligning Curriculum in Undergraduate Business Education to Integrate World’s Leading Professional Qualifications – Methodology and Limitations," Ikonomiceski i Sotsialni Alternativi, University of National and World Economy, Sofia, Bulgaria, issue 2, pages 120-139, April.
Silviu-Virgil Chiriac, 2016. "Challenges Incurred In The Auditing Of Fair Value Measurements," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 812-822, July.
Kornel Toth & Eva Darabos, 2016. "The Growing Importance Of International Financial Reporting Standards," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 834-840, July.
Andrew Ellul & Tullio Jappelli & Marco Pagano & Fausto Panunzi, 2016. "Transparency, Tax Pressure, and Access to Finance," Review of Finance, European Finance Association, vol. 20(1), pages 37-76.
- Andrew Ellul & Tullio Jappelli & Marco Pagano & Fausto Panunzi, 2012. "Transparency, Tax Pressure and Access to Finance," FMG Discussion Papers dp705, Financial Markets Group.
- Pagano, Marco & Jappelli, Tullio & Panunzi, Fausto & Ellul, Andrew, 2012. "Transparency, Tax Pressure and Access to Finance," CEPR Discussion Papers 8939, C.E.P.R. Discussion Papers.
- Andrew Ellul & Tullio Jappelli & Marco Pagano & Fausto Panunzi, 2012. "Transparency, Tax Pressure and Access to Finance," CSEF Working Papers 310, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy, revised 04 Feb 2015.
- Ellul, Andrew & Jappelli, Tullio & Pagano, Marco & Panunzi, Fausto, 2012. "Transparency, tax pressure and access to finance," LSE Research Online Documents on Economics 119048, London School of Economics and Political Science, LSE Library.
Hans B. Christensen & Luzi Hail & Christian Leuz, 2016. "Capital-Market Effects of Securities Regulation: Prior Conditions, Implementation, and Enforcement," The Review of Financial Studies, Society for Financial Studies, vol. 29(11), pages 2885-2924.
- Hans B. Christensen & Luzi Hail & Christian Leuz, 2011. "Capital-Market Effects of Securities Regulation: Prior Conditions, Implementation, and Enforcement," NBER Working Papers 16737, National Bureau of Economic Research, Inc.
Andreea Elena Dreghiciu & Alina Pu?an, 2016. "Specific Procedures and Techniques of the Creative Accounting Concerning Tangible Assets Reevaluation," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 509-514, July.
Marian Grigore, 2016. "Particularities of Profit and Loss Account Audit and the Production Process in Constructions," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 527-531, July.
Andreea Elena Dreghiciu, 2016. "Aspects Concerning Financial Debts and Assetsâ€™ Evaluation at Fair Value," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 476-480, February.
Andreea Elena Dreghiciu, 2016. "Peculiarities of Reevaluation Results Treatment Pertained to Grounds According to Their Destination," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 481-485, February.
Constanţa Iacob & Feeda Abd Almajid Sabbar Al-Araji, 2016. "Audit - Assessment, Inspection or Control?," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 16(1), pages 133-142.
Vladimir Lukin & Elena Moskalenko, 2016. "Бухгалтерский Баланс Как Система [Accounting balance sheet as a system]," Traektoriâ Nauki = Path of Science, Altezoro, s.r.o. & Dialog, vol. 2(4(9)), pages 2.22-2.30, April.
Cuthbert, James R. & Magni, Carlo Alberto, 2016. "Measuring the inadequacy of IRR in PFI schemes using profitability index and AIRR," International Journal of Production Economics, Elsevier, vol. 179(C), pages 130-140.
- Cuthbert, James R. & Magni, Carlo Alberto, 2016. "Measuring the inadequacy of IRR in PFI schemes using profitability index and AIRR," MPRA Paper 72857, University Library of Munich, Germany.
Alcouffe, Simon & Galy, Nadine & Gaté, Loïc, 2016. "Une méta-analyse qualitative de la littérature sur les déterminants de l'adoption de l'activity-based costing [A meta-analysis of the literature on the determinants of the adoption of activity-base," MPRA Paper 73381, University Library of Munich, Germany.
Popoola, Oluwatoyin Muse Johnson & Ahmad, Ayoib B Che & Abdullah, Zaimah & Idris, Kamil Md & Abu Bakar, Fathiyyah, 2016. "An empirical effect of Fraud Specific Problem Representation on Accountants’ Skills and Fraud Risk Assessment," MPRA Paper 75931, University Library of Munich, Germany.
Popoola, Oluwatoyin Muse Johnson & Ahmad, Ayoib B Che & Kehinde, Oyewumi Hassan, 2016. "Determinants of Internal Audit Task Performance in Nigerian Tertiary Institutions: A Conceptual Approach," MPRA Paper 75944, University Library of Munich, Germany.
Popoola, Oluwatoyin Muse Johnson & Rayaan, Baz & Samsudin, Rose Shamsiah & Ahmad, Ayoib B. Che, 2016. "The Moderating role of Capability Element of Fraud on Internal Industry Factors and Fraud Prevention in Saudi Arabian Banking Sector," MPRA Paper 75945, University Library of Munich, Germany.
Abdullah, Azrul & Ku Ismail, Ku Nor Izah, 2016. "The Effectiveness of Risk Management Committee and Hedge Accounting Practices in Malaysia," MPRA Paper 77960, University Library of Munich, Germany.
Bagus, Philipp & Howden, David, 2016. "Central Bank Balance Sheet Analysis," MPRA Paper 79801, University Library of Munich, Germany.
Baloch, Muhammad Saad & Hassan, Arshad, 2016. "Accrual Reversals And Company Performance: Analysis Of Emerging Market," MPRA Paper 80973, University Library of Munich, Germany.
Bukvić, Rajko & Pavlović, Radica, 2016. "Современный Финансовый И Управленческий Бухучёт Как Предпосылка Продвижения Корпоративного Управления [Modern financial and managerial accounting as a condition for corporate governance development," MPRA Paper 81198, University Library of Munich, Germany, revised 0216.
Markéta Boučková, 2016. "Quality of Disclosed Information with Emphasis on Goodwill Impairment," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2016(2), pages 37-52.
Mariana BANUTA & Mihaela GADOIU, 2016. "Aspects Concerning The Determination Of The Company Value Using The Dcf Method," Scientific Bulletin - Economic Sciences, University of Pitesti, vol. 15(3), pages 123-133.
Yazarkan, Hakan & Kaygın, Ceyda Yerdelen, 2016. "Forensic Accounting Versus Expertise Practices in Financial Dispute Litigation: The Sample of Ordu Courthouse," Business and Economics Research Journal, Uludag University, Faculty of Economics and Administrative Sciences, vol. 7(1), pages 161-180, January.
Şamiloğlu, Famil & Akgün, Ali İhsan, 2016. "The Relationship between Working Capital Management and Profitability: Evidence from Turkey," Business and Economics Research Journal, Uludag University, Faculty of Economics and Administrative Sciences, vol. 7(2), pages 1-14, April.
Ocak, Murat, 2016. "The Relationships Among Earnings Management, Independent Audit Opinion and Audit Firm Switch: A Research on Manufacturing Industry at Borsa İstanbul," Business and Economics Research Journal, Uludag University, Faculty of Economics and Administrative Sciences, vol. 7(3), pages 89-110, July.
Eker, Melek & Eker, Semih, 2016. "The Effects of Interactions between Management Control Systems and Strategy on Firm Performance: An Empirical Study," Business and Economics Research Journal, Uludag University, Faculty of Economics and Administrative Sciences, vol. 7(4), pages 123-141, October.
Öztürk, Meryem & Serçemeli, Murat, 2016. "Impact of New Standard “IFRS 16 Leases” on Statement of Financial Position and Key Ratios: A Case Study on an Airline Company in Turkey," Business and Economics Research Journal, Uludag University, Faculty of Economics and Administrative Sciences, vol. 7(4), pages 143-157, October.
Ekergil, Vedat & Ersoy, Nezihe Figen, 2016. "The Role of Accounting and Marketıng in Calculating Customer Lifetime Value on Key Account Management in B2B/Industrial Markets," Business and Economics Research Journal, Uludag University, Faculty of Economics and Administrative Sciences, vol. 7(4), pages 159-180, October.
Garoui, Nassreddine, 2016. "Determinants of financial information disclosure: A visualization test by cognitive mapping technique," Journal of Economics, Finance and Administrative Science, Universidad ESAN, vol. 21(40), pages 8-13.
GADAU, Liana, 2016. "Studies On The Materiality And Aggregation, Compensation And Offsetting In Financial Statements," Annals of Spiru Haret University, Economic Series, Universitatea Spiru Haret, vol. 16(1), pages 30-35.
GĂDĂU, Liana, 2016. "A New Dimension In Activity Reporting And The Performance Of The Enterprise – Non-Financial Reporting," Annals of Spiru Haret University, Economic Series, Universitatea Spiru Haret, vol. 7(2), pages 101-112.
GĂDĂU , Liana, 2016. "The Adaptation Of Profit And Loss Account To The Current Requirements Reporting Of The Performances," Annals of Spiru Haret University, Economic Series, Universitatea Spiru Haret, vol. 16(3), pages 93-102.
Radojko LUKIC, 2016. "The Analysis of the Efficiency of Capital Investments in Trade of Serbia," REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 17(1), pages 12-30, March.
Nicoleta Moise, 2016. "The risk associated to public enterprises - between probability and reality," Social-Economic Debates, Association for Entreprenorial Spirit Promotion, vol. 5(1), pages 8-12, April.
Itzhak Venezia & Sasson Bar Yosef, 2016. "Are the New Rules of Segment Reporting, SFAS 131, Useful for Analysts?," Proceedings of International Academic Conferences 3606040, International Institute of Social and Economic Sciences.
Andrew Sokolov & Tatyana Elsukova & Albina Sadykova, 2016. "Management of financial results of the organization by using management accounting techniques," Proceedings of Economics and Finance Conferences 3205778, International Institute of Social and Economic Sciences.
Bartlomiej Juras & Malgorzata Czerny, 2016. "Budgeting as a Method of Cost Management Using a Residential Community as an Example (Budzetowanie jako metoda zarzadzania kosztami na przykladzie wspolnoty mieszkaniowej)," Research Reports, University of Warsaw, Faculty of Management, vol. 2(21), pages 42-59.
Eleonora Stancheva-Todorova, 2016. "Possibilities For Conceptualization Of The Contemporary Accounting Theory (Part One)," Yearbook of the Faculty of Economics and Business Administration, Sofia University, Faculty of Economics and Business Administration, Sofia University St Kliment Ohridski - Bulgaria, vol. 14(1), pages 287-319, March.
Cicilia Ionescu & Cornel Ionescu, 2016. "Basics and Alternatives Concerning the Measurement of Company Performances," Journal of Economic Development, Environment and People, Alliance of Central-Eastern European Universities, vol. 5(2), pages 15-22, June.
Luminita Ionescu, 2016. "The Role of Accounting and Internal Control in Reducing Bureaucracy in the Public Sector," Journal of Economic Development, Environment and People, Alliance of Central-Eastern European Universities, vol. 5(4), pages 46-51, December.
Berend Van der Kolk & Tom Schokker, 2016. "Strategy implementation through hierarchical couplings in a management control package: an explorative case study," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 27(2), pages 129-154, May.
Stefan Linder, 2016. "Fostering strategic renewal: monetary incentives, merit-based promotions, and engagement in autonomous strategic action," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 27(2), pages 251-280, May.
Qianyun Huang & Terrance R. Skantz, 2016. "The informativeness of pro forma and street earnings: an examination of information asymmetry around earnings announcements," Review of Accounting Studies, Springer, vol. 21(1), pages 198-250, March.
Jonathan L. Rogers & Douglas J. Skinner & Sarah L. C. Zechman, 2016. "The role of the media in disseminating insider-trading news," Review of Accounting Studies, Springer, vol. 21(3), pages 711-739, September.
Bård Misund, 2016. "Vertical integration and value-relevance: Empirical evidence from oil and gas producers," Cogent Economics & Finance, Taylor & Francis Journals, vol. 4(1), pages 1264107-126, December.
- Misund, Bård, 2015. "Vertical Integration and Value Relevance: Empirical Evidence from Oil and Gas Producers," UiS Working Papers in Economics and Finance 2015/14, University of Stavanger.
Paloma Del Campo Moreno & Teresa C. Herrador Alcaide & Ana I. Segovia San Juan, 2016. "La transparencia organizativa y económica en la Web de las fundaciones: un estudio empírico para España [Organizational and financial transparency in the website of the foundations: an empirical st," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 121, pages 62-88.
Inna Makarenko & Oleksiy Plastun, 2016. "Quasi-Competitiveness of the Audit Services Market in Ukraine: The Aspect of European Integration," Visnyk of the National Bank of Ukraine, National Bank of Ukraine, issue 237, pages 27-41.
Alessandro Ruzza, 2016. "Relazione sulla Gestione: Analisi dei bilanci delle aziende del servizio socio sanitario del Veneto," Note di Ricerca 1, Venice School of Management - Department of Management, Università Ca' Foscari Venezia.
Sabrina D'Orsi & Elena Rocco, 2016. "Nuovi modelli di business per il Terzo Settore," Note di Ricerca 2, Venice School of Management - Department of Management, Università Ca' Foscari Venezia.
Paolo Ferri & Maria Lusiani & Luca Pareschi, 2016. "Accounting for accounting history: An exploratory study through topic modeling approach," Working Papers 5, Venice School of Management - Department of Management, Università Ca' Foscari Venezia.
Francesco Casarin & Fabio Marzella, 2016. "Performing Art Consumption and the Artistic Benefit: A new dimension for engaging customers in performing arts," Working Papers 6, Venice School of Management - Department of Management, Università Ca' Foscari Venezia.
Nunzia Coco & Monica Calcagno & Maria Lusiani, 2016. "Towards design thinking as a management practice: a learning experiment in teaching innovation," Working Papers 8, Venice School of Management - Department of Management, Università Ca' Foscari Venezia.
Daria Arkhipova & Giovanni Vaia & William DeLone & Carolina Braghin, 2016. "IT Governance in the Digital Era," Working Papers 12, Venice School of Management - Department of Management, Università Ca' Foscari Venezia.
Nunzia Coco & Anna Comacchio, 2016. "Engaging the solvers by task framing in crowdsourcing design contests: A case study," Working Papers 17, Venice School of Management - Department of Management, Università Ca' Foscari Venezia.
Elena Bruni & Anna Comacchio, 2016. "Inside the conceptual innovation: The Huffington Post case study Working," Working Papers 18, Venice School of Management - Department of Management, Università Ca' Foscari Venezia.
Andrea Baldin & Trine Bille & Andrea Ellero & Daniela Favaretto, 2016. "Multiobjective optimization model for pricing and seat allocation problem in non profit performing arts organization," Working Papers 20, Venice School of Management - Department of Management, Università Ca' Foscari Venezia.
Andrea Ellero & Paola Ferretti & Elena Zocchia, 2016. "A multi criteria study of collusion risk factors," Working Papers 21, Venice School of Management - Department of Management, Università Ca' Foscari Venezia.
Obradović Vladimir & Karapavlović Nemanja, 2016. "External Segment Reporting in the Republic of Serbia," Economic Themes, Sciendo, vol. 54(1), pages 155-176, March.
Gad Jacek, 2016. "Content of Disclosures Concerning Control over Financial Reporting: The Perspective of Polish Listed Companies," Journal of Management and Business Administration. Central Europe, Sciendo, vol. 24(3), pages 23-46, September.
Akbas Halil Emre, 2016. "The Relationship Between Board Characteristics and Environmental Disclosure: Evidence from Turkish Listed Companies," South East European Journal of Economics and Business, Sciendo, vol. 11(2), pages 7-19, December.
Badicu Georgiana Daniela & State Violeta, 2016. "Low-Cost Aerial Transport in Europe," Valahian Journal of Economic Studies, Sciendo, vol. 7(2), pages 31-40, December.

2015

Mariana Nedelcu (Bunea) & Marian Siminica & Carmen ?urlea, 2015. "The Correlation between External Audit and Financial Performance of Banks from Romania," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 17(Special 9), pages 1273-1273, November.
- Mariana Nedelcu (Bunea) & Marian Siminica & Carmen ?urlea, 2015. "The Correlation between External Audit and Financial Performance of Banks from Romania," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 17(S9), pages 1273-1273, November.
Mariana Nedelcu (Bunea) & Marian Siminica & Carmen ?urlea, 2015. "The Correlation between External Audit and Financial Performance of Banks from Romania," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 17(S9), pages 1273-1273, November.
- Mariana Nedelcu (Bunea) & Marian Siminica & Carmen ?urlea, 2015. "The Correlation between External Audit and Financial Performance of Banks from Romania," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 17(Special 9), pages 1273-1273, November.
Vuković, Bojana & Mijić, Kristina & Spahić, Nataša, 2015. "Concentration Of Tobacco Market: Evidence From Serbia," Economics of Agriculture, Institute of Agricultural Economics, vol. 62(2), pages 1-14, June.
Cristiana Tindeche & Romeo Catalin Cretu, 2015. "Studies Profitability Of Restaurants," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(43), pages 116-121.
Adriana IOTA & Marioara AVRAM & Magdalena MIHAI, 2015. "Empirical Study Related To Increasing The Accounting Information Quality At The Import-Exportcompanies Through Ifrs Implementation," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(43), pages 122-132.
Stelian Selisteanu & Nicoleta Mihaela Florea & Radu Buziernescu, 2015. "Financial Audit -Risks Identified In The Audit Planning Stage," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(43), pages 133-141.
Cristian Dragan & Valeriu Brabete & Carmen Maria Dindiri, 2015. "Employees Stimulation Policies From Accounting And Fiscal Perspective," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(43), pages 156-162.
Adrian-Cosmin Caraiman, 2015. "Position And Scope Of Accounting Information System Under Commerce Entities," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(43), pages 211-221.
Dalia Simion & Monica Patrutescu, 2015. "The Role Of Management Instruments For The Evaluation And Management Of Activity In A Global Competitive Environment," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(43), pages 57-62.
Cristiana Tindeche & Romeo Catalin Cretu, 2015. "Profitability Analysis Tourist Hostels," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(43), pages 70-74.
Anca Antoaneta VARZARU, 2015. "Design and Implementation of a Management Control System," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, vol. 1(17), pages 195-200, December.
Carmen-Alexandra Baltariu Ph. D Student, 2015. "Value Relevance And The Adoption Of The Ias/ Ifrs Framework – A Literature Review," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, vol. 1(24), pages 13-20, APRIL.
Bogdan Sticlosu Ph. D Student & Bogdan Pîrvulescu Ph. D Student, 2015. "The Evolution Of Mergers And Acquisitions In Central And Eastern Europe And The Impact Of The Economic Crisis On Them," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, vol. 1(25), pages 57-64, NOVEMBER.
Assoc. Prof. Alina-Teodora Ciuhureanu Ph. D, 2015. "Quality Accounting Principles And Information Implications For The Company’S Management," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, vol. 1(25), pages 5-14, NOVEMBER.
Bocart, Fabian Y.R.P. & Hafner, Christian M., 2015. "Fair Revaluation of Wine as an Investment," Journal of Wine Economics, Cambridge University Press, vol. 10(2), pages 190-203, November.
- BOCART, Fabian & HAFNER, Christian, 2013. "Fair re-valuation of wine as an investment," LIDAM Discussion Papers CORE 2013025, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- Bocart, Fabian Y.R.P. & Hafner, Christian, 2015. "Fair Revaluation of Wine as an Investment," LIDAM Reprints ISBA 2015040, Université catholique de Louvain, Institute of Statistics, Biostatistics and Actuarial Sciences (ISBA).
- Bocart, Fabian Y. R. P. & Hafner, Christian M., 2013. "Fair re-valuation of wine as an investment," SFB 649 Discussion Papers 2013-018, Humboldt University Berlin, Collaborative Research Center 649: Economic Risk.
- Bocart, F. & Hafner, C., 2013. "Fair re-valuation of wine as an investment," LIDAM Discussion Papers ISBA 2013003, Université catholique de Louvain, Institute of Statistics, Biostatistics and Actuarial Sciences (ISBA).
Burca Valentin & Mates Dorel, 2015. "Implications Of Ifrs Adoption On Earnings Quality, Empirical Case For Romanian Environment," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(17), pages 1-5.
Irena Jindrichovska & Dana Kubickova, 2015. "Czech Accounting Academia and Practice: Historical Roots and Current Issues," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 14(2), pages 328-361, June.
Tudor Oprisor, 2015. "Contributions to an Improved Framework for Integrated Reporting," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 14(3), pages 483-507, September.
Florin Dobre & Laura Brad & Radu Ciobanu, 2015. "Timely Loss Recognition and the Value Relevance of the Romanian Listed Companies Considering the IFRS Approach," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 14(4), pages 732-747, December.
George CALOTA & Sorin Sandu VINATORU, 2015. "Techniques And Procedures To Obtain Audit Evidence Assets," Internal Auditing and Risk Management, Athenaeum University of Bucharest, vol. 37(1), pages 13-22, March.
Sorin Sandu VÎNATORU & George CALOTĂ, 2015. "Preliminary Acceptance Of The Engagement Activities," Internal Auditing and Risk Management, Athenaeum University of Bucharest, vol. 38(1), pages 211-222, June.
PhD. Emilia VASILE & PhD. Ion CROITORU, 2015. "Internal Control Management - Key Factor In Objectives," Internal Auditing and Risk Management, Athenaeum University of Bucharest, vol. 40(1), pages 19-30, December.
Zeljana Aljinovic Barac & Marina Granic, 2015. "Voluntary Disclosure Practice In The Annual Report – Practice Of Croatian Managers," Economic Thought and Practice, Department of Economics and Business, University of Dubrovnik, vol. 24(1), pages 173-198, june.
Sorin Romulus Berinde & Partenie Dumbrava, 2015. "CORPORATE GOVERNANCE CHOICE REGARDING SMEs FINANCING STRATEGIES IN ROMANIA," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
Mehmet DEMÝR & Oznur ARSLAN, 2015. "Financial Statement Manipulations in the Eyes of Banks’ Commercial Loan Officers: A Research in Sivas City," Journal of BRSA Banking and Financial Markets, Banking Regulation and Supervision Agency, vol. 9(1), pages 47-81.
Randolph Sloof & Mirjam van Praag, 2015. "Testing for Distortions in Performance Measures: An Application to Residual Income‐Based Measures like Economic Value Added," Journal of Economics & Management Strategy, Wiley Blackwell, vol. 24(1), pages 74-91, March.
- Randolph Sloof & Mirjam van Praag, 2014. "Testing for Distortions in Performance Measures: An Application to Residual Income Based Measures like Economic Value Added," Tinbergen Institute Discussion Papers 14-056/V, Tinbergen Institute.
VASIU Diana Elena & GORSKI Hortensia, 2015. "Case Study Regarding Analysis On The Financial Performance In Terms Of Creditors, Based On Scores, At Comapnies Listed And Traded On Bucharest Stock Exchange Operating In Industry And Constructions, D," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 67(5), pages 125-138, September.
Francis, Bill & Hasan, Iftekhar & Li, Lingxiang, 2015. "Evidence for the existence of downward real earnings management," Research Discussion Papers 13/2015, Bank of Finland.
Gaganis, Chrysovalantis & Hasan, Iftekhar & Pasiouras, Fotios, 2016. "Regulations, institutions and income smoothing by managing technical reserves: International evidence from the insurance industry," Omega, Elsevier, vol. 59(PA), pages 113-129.
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- Gaganis, Chrysovalantis & Hasan, Iftekhar & Pasiouras, Fotios, 2015. "Regulations, institutions and income smoothing by managing technical reserves: international evidence from the insurance industry," Research Discussion Papers 15/2015, Bank of Finland.
Sophie Raedersdorf, 2015. "Entreprendre dans l’économie sociale et solidaire : entre contrôle et créativité ?," Innovations, De Boeck Université, vol. 0(3), pages 69-85.
- Sophie Raedersdorf, 2015. "Entreprendre dans l'économie sociale et solidaire : entre contrôle et créativité," Post-Print hal-02302828, HAL.
Cecilia (DAMOC) NICA & Elena (STANCIU) IONIȚĂ, 2015. "The Impact Of Controls On Financial Reporting Quality," Management Intercultural, Romanian Foundation for Business Intelligence, Editorial Department, issue 34, pages 455-461, November.
Carmen- Alexandra BALTARIU, 2015. "The Current State Of Knowledge In The Value Relevance Research Field," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 7, pages 13-20, April.
Anca-Simona HROMEI, 2015. "The Evolution Of The Return Rates In The Case Of Romanian Merged Companies," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 7, pages 283-288, April.
Carmen NISTOR, 2015. "Some Aspects Regarding The Theories Of Consolidated Financial Statements," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 7, pages 431-436, April.
Cristina PRICHICI & Bogdan Ş. IONESCU, 2015. "Cloud Accounting – A New Paradigm Of Accounting Policies," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 7, pages 489-496, April.
Anca-Simona HROMEI, 2015. "Do Romanian Mergers Really Create Value?," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 9, pages 59-62, December.
Dorel MATEȘ & Eduard AJTAY & Antonela SANDU (URSACHI), 2015. "Accounting Information Indispensable Source For The Discovery Of Tax Evasion In The Field Of Products Subject To Excise," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 9, pages 71-75, December.
Hernando Matallana, 2015. "Dinero, circuito monetario y estado estacionario en la economía monetaria de producción," Documentos CEDE 13878, Universidad de los Andes, Facultad de Economía, CEDE.
Andrew Ellul & Marco Pagano & Fabiano Schivardi, 2018. "Employment and Wage Insurance within Firms: Worldwide Evidence," The Review of Financial Studies, Society for Financial Studies, vol. 31(4), pages 1298-1340.
- Andrew Ellul & Marco Pagano & Fabiano Schivardi, 2014. "Employment and Wage Insurance within Firms - Worldwide Evidence," EIEF Working Papers Series 1402, Einaudi Institute for Economics and Finance (EIEF), revised Sep 2017.
- Pagano, Marco & Ellul, Andrew & Schivardi, Fabiano, 2015. "Employment and Wage Insurance within Firms: Worldwide Evidence," CEPR Discussion Papers 10711, C.E.P.R. Discussion Papers.
- Andrew Ellul & Marco Pagano & Fabiano Schivardi, 2015. "Employment and Wage Insurance within Firms: Worldwide Evidence," Working Papers CELEG 1506, Dipartimento di Economia e Finanza, LUISS Guido Carli.
- Andrew Ellul & Marco Pagano & Fabiano Schivardi, 2014. "Employment and Wage Insurance within Firms: Worldwide Evidence," CSEF Working Papers 369, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy, revised 16 Sep 2017.
- Ellul, Andrew & Pagano, Marco & Schivardi, Fabiano, 2015. "Employment and wage insurance within firms: Worldwide evidence," CFS Working Paper Series 517, Center for Financial Studies (CFS).
- Ellul, Andrew & Pagano, Marco & Schivardi, Fabiano, 2014. "Employment and wage insurance within firms: worldwide evidence," LSE Research Online Documents on Economics 119027, London School of Economics and Political Science, LSE Library.
Bocart, Fabian Y.R.P. & Hafner, Christian M., 2015. "Fair Revaluation of Wine as an Investment," Journal of Wine Economics, Cambridge University Press, vol. 10(2), pages 190-203, November.
- Bocart, F. & Hafner, C., 2013. "Fair re-valuation of wine as an investment," LIDAM Discussion Papers ISBA 2013003, Université catholique de Louvain, Institute of Statistics, Biostatistics and Actuarial Sciences (ISBA).
- Bocart, Fabian Y.R.P. & Hafner, Christian, 2015. "Fair Revaluation of Wine as an Investment," LIDAM Reprints ISBA 2015040, Université catholique de Louvain, Institute of Statistics, Biostatistics and Actuarial Sciences (ISBA).
- BOCART, Fabian & HAFNER, Christian, 2013. "Fair re-valuation of wine as an investment," LIDAM Discussion Papers CORE 2013025, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- Bocart, Fabian Y. R. P. & Hafner, Christian M., 2013. "Fair re-valuation of wine as an investment," SFB 649 Discussion Papers 2013-018, Humboldt University Berlin, Collaborative Research Center 649: Economic Risk.
Nicolas Berland & Vassili Joannides & Yves Levant, 2015. "Quand des justifications similaires sont utilisées pour promouvoir le budget… et sa remise en cause," Revue Finance ContrÃ´le StratÃ©gie, revues.org, vol. 18(4), pages 49-81, December.
Becker , Sebastian, 2015. "When Organizations Deinstitutionalize Control Practices: A Multiple-Case Study of Budget Abandonment," HEC Research Papers Series 1035, HEC Paris.
Malleret , Véronique & De La Villarmois , Olivier, 2015. "Revisiting 30 Years of SMA Literature: What Can We Say, Think and Do?," HEC Research Papers Series 1081, HEC Paris.
Malleret , Véronique, 2015. "Management Control in Service Activities: A 'New Frontier'?," HEC Research Papers Series 1083, HEC Paris.
Jeffrey Cohen & Yuan Ding & Cédric Lesage & Hervé Stolowy, 2017. "Media Bias and the Persistence of the Expectation Gap: An Analysis of Press Articles on Corporate Fraud," Journal of Business Ethics, Springer, vol. 144(3), pages 637-659, September.
- Lesage , Cédric & Stolowy , Hervé & Cohen , Jeffrey & Ding , Yuan, 2015. "Media Bias and the Persistence of the Expectation Gap: An Analysis of Press Articles on Corporate Fraud," HEC Research Papers Series 1105, HEC Paris.
Becker , Sebastian D & Mahlendorf , Matthias D & Schäffer , Utz & Thaten , Mario, 2015. "Budgeting in Times of Economic Crisis," HEC Research Papers Series 1122, HEC Paris.
Mawih Kareem Al-Ani, 2015. "A Strategic Framework to Use Payback Period in Evaluating the Capital Budgeting in Energy and Oil and Gas Sectors in Oman," International Journal of Economics and Financial Issues, Econjournals, vol. 5(2), pages 469-475.
Fizza Tassadaq & Qaisar Ali Malik, 2015. "Creative Accounting and Financial Reporting: Model Development and Empirical Testing," International Journal of Economics and Financial Issues, Econjournals, vol. 5(2), pages 544-551.
Mukdad Ibrahim, 2015. "A Comparative Study of Financial Performance between Conventional and Islamic Banking in United Arab Emirates," International Journal of Economics and Financial Issues, Econjournals, vol. 5(4), pages 868-874.
Ömer ÝSKENDEROÐLU & Erdinç KARADENÝZ & Nazif AYYILDIZ, 2015. " Enerji Sektörünün Finansal Analizi: Türkiye ve Avrupa Enerji Sektörü Karþýlaþtýrmasý," Isletme ve Iktisat Calismalari Dergisi, Econjournals, vol. 3(4), pages 86-97.
Ömer ÝSKENDEROÐLU & Erdinç KARADENÝZ & Nazif AYYILDIZ, 2015. "Enerji Sektörünün Finansal Analizi: Türkiye ve Avrupa Enerji Sektörü Karþýlaþtýrmasý," Isletme ve Iktisat Calismalari Dergisi, Econjournals, vol. 3(4), pages 86-97.
Hutchinson, Marion & Seamer, Michael & Chapple, Larelle (Ellie), 2015. "Institutional Investors, Risk/Performance and Corporate Governance," The International Journal of Accounting, Elsevier, vol. 50(1), pages 31-52.
Bozzolan, Saverio & Fabrizi, Michele & Mallin, Christine A. & Michelon, Giovanna, 2015. "Corporate Social Responsibility and Earnings Quality: International Evidence," The International Journal of Accounting, Elsevier, vol. 50(4), pages 361-396.
Leung, Sidney & Parker, Lee & Courtis, John, 2015. "Impression management through minimal narrative disclosure in annual reports," The British Accounting Review, Elsevier, vol. 47(3), pages 275-289.
Ng, Anthony C. & Rezaee, Zabihollah, 2015. "Business sustainability performance and cost of equity capital," Journal of Corporate Finance, Elsevier, vol. 34(C), pages 128-149.
Arun, Thankom Gopinath & Almahrog, Yousf Ebrahem & Ali Aribi, Zakaria, 2015. "Female directors and earnings management: Evidence from UK companies," International Review of Financial Analysis, Elsevier, vol. 39(C), pages 137-146.
Elzahar, Hany & Hussainey, Khaled & Mazzi, Francesco & Tsalavoutas, Ioannis, 2015. "Economic consequences of key performance indicators' disclosure quality," International Review of Financial Analysis, Elsevier, vol. 39(C), pages 96-112.
Hassanein, Ahmed & Hussainey, Khaled, 2015. "Is forward-looking financial disclosure really informative? Evidence from UK narrative statements," International Review of Financial Analysis, Elsevier, vol. 41(C), pages 52-61.
Donohoe, Michael P., 2015. "The economic effects of financial derivatives on corporate tax avoidance," Journal of Accounting and Economics, Elsevier, vol. 59(1), pages 1-24.
Martin, Xiumin & Roychowdhury, Sugata, 2015. "Do financial market developments influence accounting practices? Credit default swaps and borrowers׳ reporting conservatism," Journal of Accounting and Economics, Elsevier, vol. 59(1), pages 80-104.
Cassar, Gavin & Ittner, Christopher D. & Cavalluzzo, Ken S., 2015. "Alternative information sources and information asymmetry reduction: Evidence from small business debt," Journal of Accounting and Economics, Elsevier, vol. 59(2), pages 242-263.
Gilliam, Thomas A. & Heflin, Frank & Paterson, Jeffrey S., 2015. "Evidence that the zero-earnings discontinuity has disappeared," Journal of Accounting and Economics, Elsevier, vol. 60(1), pages 117-132.
Burgstahler, David & Chuk, Elizabeth, 2015. "Do scaling and selection explain earnings discontinuities?," Journal of Accounting and Economics, Elsevier, vol. 60(1), pages 168-186.
Lang, Mark & Stice-Lawrence, Lorien, 2015. "Textual analysis and international financial reporting: Large sample evidence," Journal of Accounting and Economics, Elsevier, vol. 60(2), pages 110-135.
Roggi, Oliviero & Giannozzi, Alessandro, 2015. "Fair value disclosure, liquidity risk and stock returns," Journal of Banking & Finance, Elsevier, vol. 58(C), pages 327-342.
Chen, Yangyang & Rhee, S. Ghon & Veeraraghavan, Madhu & Zolotoy, Leon, 2015. "Stock liquidity and managerial short-termism," Journal of Banking & Finance, Elsevier, vol. 60(C), pages 44-59.
Hanlon, Michelle & Lester, Rebecca & Verdi, Rodrigo, 2015. "The effect of repatriation tax costs on U.S. multinational investment," Journal of Financial Economics, Elsevier, vol. 116(1), pages 179-196.
Al-Hadi, Ahmed & Taylor, Grantley & Hossain, Mahmud, 2015. "Disaggregation, auditor conservatism and implied cost of equity capital: An international evidence from the GCC," Journal of Multinational Financial Management, Elsevier, vol. 29(C), pages 66-98.
Bryce, Mitchell & Ali, Muhammad Jahangir & Mather, Paul R., 2015. "Accounting quality in the pre-/post-IFRS adoption periods and the impact on audit committee effectiveness — Evidence from Australia," Pacific-Basin Finance Journal, Elsevier, vol. 35(PA), pages 163-181.
Jin, Kai & Shan, Yaowen & Taylor, Stephen, 2015. "Matching between revenues and expenses and the adoption of International Financial Reporting Standards," Pacific-Basin Finance Journal, Elsevier, vol. 35(PA), pages 90-107.
Larrán Jorge, Manuel & Andrades Peña, Francisco Javier, 2015. "La oferta de asignaturas de responsabilidad social corporativa y ética empresarial en las titulaciones de finanzas y contabilidad: análisis comparativo con el ámbito de la gestión de organizaciones," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 18(1), pages 1-10.
Bonsón, Enrique & Bednárová, Michaela, 2015. "CSR reporting practices of Eurozone companies," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 18(2), pages 182-193.
Ozkan, Azzem & Ozdevecioglu, Mahmut & Kaya, Yasemin & Koç, Filiz Özşahin, 2015. "Effects of mental workloads on depression–anger symptoms and interpersonal sensitivities of accounting professionals," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 18(2), pages 194-199.
Hall, Matthew & Millo, Yuval & Barman, E, 2015. "Who and what really counts? Stakeholder prioritization and accounting for social value," LSE Research Online Documents on Economics 62354, London School of Economics and Political Science, LSE Library.
Macve, Richard, 2015. "Fair value vs conservatism? Aspects of the history of accounting, auditing, business and finance from ancient Mesopotamia to modern China," LSE Research Online Documents on Economics 62740, London School of Economics and Political Science, LSE Library.
Evans, John Harry & Feng, Mei & Hoffman, Vicky B. & Moser, Donald V. & Van der Stede, Wim A., 2015. "Points to consider when self-assessing your empirical accounting research," LSE Research Online Documents on Economics 63635, London School of Economics and Political Science, LSE Library.
Power, Michael, 2015. "How accounting begins: object formation and the accretion of infrastructure," LSE Research Online Documents on Economics 64324, London School of Economics and Political Science, LSE Library.
Michael Carlos Best & Anne Brockmeyer & Henrik Jacobsen Kleven & Johannes Spinnewijn & Mazhar Waseem, 2015. "Production versus Revenue Efficiency with Limited Tax Capacity: Theory and Evidence from Pakistan," Journal of Political Economy, University of Chicago Press, vol. 123(6), pages 1311-1355.
- Best, Michael Carlos & Brockmeyer, Anne & Kleven, Henrik Jacobsen & Spinnewijn, Johannes & Waseem, Mazhar, 2015. "Production versus revenue efficiency with limited tax capacity: theory and evidence from Pakistan," LSE Research Online Documents on Economics 64916, London School of Economics and Political Science, LSE Library.
Van der Stede, Wim A., 2015. "Introduction: accounting matters," LSE Research Online Documents on Economics 65584, London School of Economics and Political Science, LSE Library.
Van der Stede, Wim A., 2015. "25th anniversary conference management accounting research," LSE Research Online Documents on Economics 65585, London School of Economics and Political Science, LSE Library.
Van der Stede, Wim A., 2015. "Target ratcheting," LSE Research Online Documents on Economics 65586, London School of Economics and Political Science, LSE Library.
Oluwatoyin Muse Johnson Popoola & Ayoib B Che-Ahmad & Rose Shamsiah Samsudin, 2015. "An empirical investigation of fraud risk assessment and knowledge requirement on fraud related problem representation in Nigeria," Accounting Research Journal, Emerald Group Publishing Limited, vol. 28(1), pages 78-97, July.
- Popoola, Oluwatoyin Muse Johnson & Che-Ahmad, Ayoib & Samsudin, Rose Shamsiah, 2014. "An Empirical Investigation of Fraud Risk Assessment and Knowledge Requirement on Fraud Related Problem Representation in Nigeria," MPRA Paper 66646, University Library of Munich, Germany, revised Apr 2015.
Sujoko Efferin & Monika S. Hartono, 2015. "Management control and leadership styles in family business," Journal of Accounting & Organizational Change, Emerald Group Publishing Limited, vol. 11(1), pages 130-159, March.
Peter John Carey, 2015. "External accountants’ business advice and SME performance," Pacific Accounting Review, Emerald Group Publishing Limited, vol. 27(2), pages 166-188, April.
Martin R. W. Hiebl, 2015. "Agency and stewardship attitudes of chief financial officers in private companies," Qualitative Research in Financial Markets, Emerald Group Publishing Limited, vol. 7(1), pages 4-23, February.
Martin R. W. Hiebl, 2015. "Agency and stewardship attitudes of chief financial officers in private companies," Qualitative Research in Financial Markets, Emerald Group Publishing Limited, vol. 7(1), pages 4-23, February.
Ana-Alexandrina POPESCU, 2015. "Competitive Advantages of the Entrepreneur Product in Bank Accounts," Eco-Economics Review, Ecological University of Bucharest, Economics Faculty and Ecology and Environmental Protection Faculty, vol. 1(1), pages 17-24, June.
Ana Alexandrina POPESCU, 2015. "Benchmarking Study on Comparative Analysis of Performance Bank," Economics of Sustainable Development.The Economic Impact of Climate Change. - Working papers 05, Ecological University of Bucharest, Department of Economics.
Almaree KEMP & Anthea BOWMAN & Berenice BLOM & Charl VISSER & Danelle BERGOER & Dominique FULLARD & Geraldine MOSES & Sheri-Lee BROWN & Johan BORNMAN & Juan-Pierré BRUWER, 2015. "The Usefulness of Cash Budgets in Micro, Very Small and Small Retail Enterprises Operating in the Cape Metropolis," Expert Journal of Business and Management, Sprint Investify, vol. 3(1), pages 1-12.
Benedetta Nucci & Fabio Iraldo, 2015. "Comparative life cycle assessment of four insulating boards made with natural and recycled materials," ECONOMICS AND POLICY OF ENERGY AND THE ENVIRONMENT, FrancoAngeli Editore, vol. 2015(3), pages 71-88.
Michele Fabrizi, 2015. "Struttura di governance e performance nelle aziende venete: un?analisi empirica," ECONOMIA E SOCIET? REGIONALE, FrancoAngeli Editore, vol. 0(3), pages 122-142.
Lucrezia Songini & Paola Vola, 2015. "The Role of Professionalization and Managerialization in Family Business Succession," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2015(1), pages 9-43.
Giovanni Bronzetti & Romilda Mazzotta, 2015. "Business succession and Intellectual Capital Management in family firms," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2015(1), pages 45-72.
Francesca Maria Cesaroni & Domenico Consoli, 2015. "ICT e piccole imprese. Il Cubo della Predisposizione Tecnologica Aziendale," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2015(1), pages 73-100.
Lorenzo Lucianetti & Valentina Battista, 2015. "La manipolazione dei valori di bilancio: pressione del management e tratti personali nell?attivit? del controller," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2015(1), pages 101-132.
Marco Giuliani & Stefano Marasca, 2015. "La valutazione della ricerca tramite indici bibliometrici: riflessioni da una prospettiva economico-aziendale," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2015(1), pages 133-151.
Sophie Raedersdorf, 2015. "Entreprendre dans l’économie sociale et solidaire : entre contrôle et créativité ?," Innovations, De Boeck Université, vol. 0(3), pages 69-85.
- Sophie Raedersdorf, 2015. "Entreprendre dans l'économie sociale et solidaire : entre contrôle et créativité," Post-Print hal-02302828, HAL.
Susanna Gallani & Ranjani Krishnan & Eric J. Marinich & Michael D. Shields, 2015. "Budgeting, Psychological Contracts, and Budgetary Misreporting," Harvard Business School Working Papers 16-017, Harvard Business School, revised Jan 2018.
Bård Misund, 2016. "Vertical integration and value-relevance: Empirical evidence from oil and gas producers," Cogent Economics & Finance, Taylor & Francis Journals, vol. 4(1), pages 1264107-126, December.
- Misund, Bård, 2015. "Vertical Integration and Value Relevance: Empirical Evidence from Oil and Gas Producers," UiS Working Papers in Economics and Finance 2015/14, University of Stavanger.
Misund, Bård, 2015. "Accounting for Oil and Gas Exploration Activities: A Triumph of Economics over Politics," UiS Working Papers in Economics and Finance 2015/15, University of Stavanger.
Misund, Bård & Osmundsen, Petter, 2015. "The Value Relevance of Accounting Figures in the Oil & Gas Industry: Cash Flow or Accruals?," UiS Working Papers in Economics and Finance 2015/19, University of Stavanger.
Abdullah Mohammed Alzharani & Abdullah Mohammed Alzharani, 2015. "An Empirical Investigation Of Audit Committee Effectiveness And Risk Management: Evidence From Saudi Arabia," Accounting & Taxation, The Institute for Business and Finance Research, vol. 7(1), pages 39-49.
Wendy Heltzer & Mary Mindak & Mingjun Zhou, 2015. "Do Firms Engage In Aggressive Tax Reporting Prior To Bankruptcy?," Accounting & Taxation, The Institute for Business and Finance Research, vol. 7(2), pages 1-15.
Venus C. Ibarra & Rodrigo M. Velasco, 2015. "Accounting Knowledge, Practices, And Controls Of Micro, Small And Medium Enterprises: Evidence From The Philippines," Accounting & Taxation, The Institute for Business and Finance Research, vol. 7(2), pages 83-96.
Hsueh-En Hsu & Chiulien C Venezia & Chelsea Schrader, 2015. "Relationships Between Institutional Ownership, Capital Structure And Research And Development Investment," Accounting & Taxation, The Institute for Business and Finance Research, vol. 7(2), pages 75-82.
Maria H. Sanchez, 2015. "Introducing The Concepts Of Sustainability And Corporate Social Responsibility To Accounting Students," Business Education and Accreditation, The Institute for Business and Finance Research, vol. 7(2), pages 69-73.
Fabian A. Baapogmah & Roger W. Mayer & Wen-Wen Chien & Abolasade Afolabi, 2015. "Control Mechanisms And Accountability Challenges In Nonprofit Organizations," Global Journal of Business Research, The Institute for Business and Finance Research, vol. 9(1), pages 27-38.
Rufo R. Mendoza, 2015. "Financial Performance Of Micro, Small And Medium Enterprises (Msmes) In The Philippines," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, vol. 9(4), pages 67-80.
Onder Kaymaz & Ozgur Kaymaz, 2015. "Profit Return In Civil Aviation And Fleet Insurance: Gaap, Financial Reporting And Tax Applications," Review of Business and Finance Studies, The Institute for Business and Finance Research, vol. 6(2), pages 45-57.
Jorge Antonio Rangel Magdaleno & Luis Aguilera Enriquez & Martha Gonzalez Adame, 2015. "The Influence Of Innovation And Financial Information In Competitiveness Of Manufacturing Small And Mediumsized Enterprise, La Influencia De La Innovacion Y La Informacion Financiera En La Competitivi," Revista Internacional Administracion & Finanzas, The Institute for Business and Finance Research, vol. 8(2), pages 105-119.
Aida R. Lozada Rivera, 2015. "SEDUCTIVE ROUTE TOWARDS CONVERGENCE DISCLOSURE: IFRS FOR SMEs,RUTA SEDUCTORA HACIA LA CONVERGENCIA DIVULGACION: NIIF PARA PYMES," Revista Internacional Administracion & Finanzas, The Institute for Business and Finance Research, vol. 8(2), pages 83-103.
Cornel IONESCU & Cicilia IONESCU, 2015. "Internal Control - Crucial Factor in Ensuring the Quality of Financial Information," International Conference on Economic Sciences and Business Administration, Spiru Haret University, vol. 2(1), pages 163-171, December.
Bica ZORLESCU & Margareta PENEOASU & Bogdan NEGOESCU, 2015. "Costs calculated by the ABC system for underlying managerial decisions," Romanian Journal of Economics, Institute of National Economy, vol. 41(2(50)), pages 156-172, december.
Margareta PENEOASU & Bica ZORLESCU & Cristina ANDREI, 2015. "The impact of the economic and financial crisis on the public health food and tourism units in Romania," Romanian Journal of Economics, Institute of National Economy, vol. 41(2(50)), pages 247-259, december.
Azleen Ilias & Mohd Zulkeflee Abd Razak & Rahida Abdul Rahman, 2015. "The Quality of Presentation and Content for Internet Business Reporting (ibr) on Malaysian Public Listed Companies (plcs)," Journal of Developing Areas, Tennessee State University, College of Business, vol. 49(5), pages 253-261, Special I.
Wan Sallha Yusoff & Mohd Fairuz Md. Salleh & Azlina Ahmad & Fazli Idris, 2015. "Estimating the Value of Political Connection to Malaysia’s Richest Tycoon Companies," Journal of Developing Areas, Tennessee State University, College of Business, vol. 49(5), pages 87-100, Special I.
Nicolas Vlaminck & Gerrit Sarens, 2015. "The relationship between audit committee characteristics and financial statement quality: evidence from Belgium," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 19(1), pages 145-166, February.
Bikki Jaggi & Santanu Mitra & Mahmud Hossain, 2015. "Earnings quality, internal control weaknesses and industry-specialist audits," Review of Quantitative Finance and Accounting, Springer, vol. 45(1), pages 1-32, July.
Mary Hill & Peter Johnson & Kelvin Liu & Thomas Lopez, 2015. "Operational restructurings: where’s the beef?," Review of Quantitative Finance and Accounting, Springer, vol. 45(4), pages 721-755, November.
Oana Maria Albescu, 2015. "Business ethics. The relevance of value-creating teachings in the contemporary business environment," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 7(4), pages 75-78, December.
Adrian Anica-Popa & Ionut-Florin Anica-Popa & Liana-Elena Anica-Popa, 2015. "Analysis of the Correlation between the Fodder Receipts and the Economical Performances of the Pig Breeding Units," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 1(3), pages 105-114, September.
Raluca Ivan, 2015. "An Internal Audit Perspective on Differences between European Corporate Governance Codes and OECD Principles," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 1(4), pages 80-90, December.
Andrew Ellul & Marco Pagano & Fabiano Schivardi, 2018. "Employment and Wage Insurance within Firms: Worldwide Evidence," The Review of Financial Studies, Society for Financial Studies, vol. 31(4), pages 1298-1340.
- Andrew Ellul & Marco Pagano & Fabiano Schivardi, 2014. "Employment and Wage Insurance within Firms - Worldwide Evidence," EIEF Working Papers Series 1402, Einaudi Institute for Economics and Finance (EIEF), revised Sep 2017.
- Andrew Ellul & Marco Pagano & Fabiano Schivardi, 2015. "Employment and Wage Insurance within Firms: Worldwide Evidence," Working Papers CELEG 1506, Dipartimento di Economia e Finanza, LUISS Guido Carli.
- Pagano, Marco & Ellul, Andrew & Schivardi, Fabiano, 2015. "Employment and Wage Insurance within Firms: Worldwide Evidence," CEPR Discussion Papers 10711, C.E.P.R. Discussion Papers.
- Andrew Ellul & Marco Pagano & Fabiano Schivardi, 2014. "Employment and Wage Insurance within Firms: Worldwide Evidence," CSEF Working Papers 369, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy, revised 16 Sep 2017.
- Ellul, Andrew & Pagano, Marco & Schivardi, Fabiano, 2015. "Employment and wage insurance within firms: Worldwide evidence," CFS Working Paper Series 517, Center for Financial Studies (CFS).
- Ellul, Andrew & Pagano, Marco & Schivardi, Fabiano, 2014. "Employment and wage insurance within firms: worldwide evidence," LSE Research Online Documents on Economics 119027, London School of Economics and Political Science, LSE Library.
Radu-Dan Turcu, 2015. "Integrated Reporting: The Next Step Ahead for a Sustainable Society," European Journal of Business Science and Technology, Mendel University in Brno, Faculty of Business and Economics, vol. 1(1), pages 65-77.
Francisco López-Herrera & Cuauhtémoc Calderón Villareal & Alberto García Narváez, 2015. "Editorial Contaduría y Administración Vol. 60 (S2)," Contaduría y Administración, Accounting and Management, vol. 60(6), pages 5-8, Octubre-D.
Lueg, Rainer & Vu, Louisa, 2015. "Success factors in Balanced Scorecard implementations – A literature review," management revue. Socio-economic Studies, Rainer Hampp Verlag, vol. 26(4), pages 306-327.
- Lueg, Rainer & Vu, Louisa, 2015. "Success factors in Balanced Scorecard implementations – A literature review," management revue - Socio-Economic Studies, Nomos Verlagsgesellschaft mbH & Co. KG, vol. 26(4), pages 306-327.
Grigore Marian, 2015. "Financial Audit And Benchmarking In The Construction Industry - A Step Towards Performance," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 1003-1008, July.
Farcas Teodora Viorica, 2015. "Users Needs: A Premise For Corporate Reporting Change," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 939-943, July.
TOTH Kornel & HERCZEG Adrienn, 2015. "The Effect Of Globalization On Frameworks And Concepts In Accounting," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 968-975, July.
Ravi Singh & Ian Larkin, 2015. "Auditor Conservatism, Incentive Compensation, and the Quality of Financial Reporting," The Journal of Law, Economics, and Organization, Oxford University Press, vol. 31(4), pages 721-751.
Dicu Roxana Manuela & Mardiros Daniela Neonila, 2015. "Provisions and Contingencies: Considerations regarding recognition and measurement," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 733-737, May.
Grigore Marian, 2015. "Connection between the Significance Threshold and the Risk of Audit in Entities in the Constructions Field," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 754-757, May.
Jinga Gabriel & Dumitru Mãdãlina, 2015. "Meeting Users’ Information Needs through Integrated Reporting," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 785-790, May.
Sãli?teanu (?tefan) Simona - Florina & Mihãlþan Delia Corina, 2015. "The Importance of Managerial Accounting for Enterprise Management," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 893-896, May.
Vãrzaru Anca Antoaneta, 2015. "The Relationship Between Budgets and Performance Measurement Systems," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 913-917, May.
Elena Doina Dascãlu & Laura Nasta, 2015. "Managerial Accountability – a Key Factor in the Implementation of Internal Control Systems," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 229-235, May.
Andreea Elena Dreghiciu, 2015. "The Aspects of Revaluation of Tangible Assets," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 428-433, May.
Gad Jacek, 2015. "The main categories of disclosures concerning control over financial reporting: The practice of companies listed on the Warsaw Stock Exchange," Business and Economic Horizons (BEH), Prague Development Center, vol. 11(3), pages 162-172, October.
Lucian Cernușca & Bogdan Cosmin Gomoi, 2015. "A professional accountants and managers’ point of view on elaborating and grounding the accounting policies," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 15(1), pages 59-70.
Bianco, Antonio, 2015. "Relationship Banking, Shadow Banking, and the Economics of Depression," MPRA Paper 65849, University Library of Munich, Germany.
Popoola, Oluwatoyin Muse Johnson & Che-Ahmad, Ayoib & Samsudin, Rose Shamsiah, 2015. "Forensic Accountant and Auditor Knowledge and Skills Requirements for Task Performance Fraud Risk Assessment in the Nigerian Public Sector," MPRA Paper 66655, University Library of Munich, Germany, revised 15 Jun 2015.
Pavlović, Radica & Bukvić, Rajko & Gajić, Aleksandar, 2015. "Internal Sources of Financing Companies on the Basis of Static and Dynamic Indicators: Comparative Analysis," MPRA Paper 72216, University Library of Munich, Germany, revised 2015.
Libuše Svobodová, 2015. "Modern indicators of financial performance of the company," Ekonomika a Management, Prague University of Economics and Business, vol. 2015(2).
Petr Petera & Jaroslav Wagner, 2015. "Global Reporting Initiative (GRI) and its Reflections in the Literature," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2015(2), pages 13-32.
Lueg, Rainer & Vu, Louisa, 2015. "Success factors in Balanced Scorecard implementations – A literature review," management revue - Socio-Economic Studies, Nomos Verlagsgesellschaft mbH & Co. KG, vol. 26(4), pages 306-327.
- Lueg, Rainer & Vu, Louisa, 2015. "Success factors in Balanced Scorecard implementations – A literature review," management revue. Socio-economic Studies, Rainer Hampp Verlag, vol. 26(4), pages 306-327.
Josefina Fernández-Guada?o, 2015. "Measuring the economic performance of socially responsible companies," Zbornik radova Ekonomskog fakulteta u Rijeci/Proceedings of Rijeka Faculty of Economics, University of Rijeka, Faculty of Economics and Business, vol. 33(2), pages 207-233.
Yücel, Rahmi & Ahmetoğulları, Kayhan, 2015. "The Effect of Advanced Management Accounting Practices on the Competitive Strategies and Performance," Business and Economics Research Journal, Uludag University, Faculty of Economics and Administrative Sciences, vol. 6(4), pages 179-201, October.
Veiga, José & Fernandes, Joaquim & Gonçalves, Cristina & Andraz, Georgette, 2015. "The Relevance of Fair Value Across Countries: Firms Listed in Lisbon and Madrid Stock Exchange," Journal of Tourism, Sustainability and Well-being, Cinturs - Research Centre for Tourism, Sustainability and Well-being, University of Algarve, vol. 3(1), pages 78-95.
GĂDĂU, Liana, 2015. "The transposition of the balance sheet to financial and functional balance sheet. Research and development," Annals of Spiru Haret University, Economic Series, Universitatea Spiru Haret, vol. 6(3), pages 21-29.
IOANA Herbei (MOȚ), 2015. "PERCEPTIONS OF PROFESSIONAL ACCOUNTANTS REGARDING ACCOUNTING POLICIES (International Conference "Recent Advances in Economic and Social Research", 13-14 mai 2015, București)," Institute for Economic Forecasting Conference Proceedings 151207, Institute for Economic Forecasting.
Alina Beattrice Vladu, 2015. "AN EMPIRICAL INVESTIGATION REGARDING THE ETHICS OF EARNINGS MANAGEMENT (International Conference "Recent Advances in Economic and Social Research", 13-14 mai 2015, București)," Institute for Economic Forecasting Conference Proceedings 151209, Institute for Economic Forecasting.
Radojko LUKIC, 2015. "The Analysis of Profit per Employee in the Trade of Serbia," Economia. Seria Management, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 18(1), pages 5-16, June.
Radojko LUKIC, 2015. "The Analysis of Efficiency of Managing Inventories in Trade in Serbia," REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 16(2), pages 222-238, May.
Karen Benson & Peter M Clarkson & Tom Smith & Irene Tutticci, 2015. "A review of accounting research in the Asia Pacific region," Australian Journal of Management, Australian School of Business, vol. 40(1), pages 36-88, February.
Antonio Bianco, 2015. "Shadow banking, relationship banking, and the economics of depression," PSL Quarterly Review, Economia civile, vol. 68(275), pages 297-326.
- Antonio Bianco, 2015. "Shadow Banking, Relationship Banking, and the Economics of Depression," Working Papers 5/15, Sapienza University of Rome, DISS.
Nicoleta Moise, 2015. "The proper factors that determine the risk," Social-Economic Debates, Association for Entreprenorial Spirit Promotion, vol. 4(1), pages 27-31, April.
Dinu Octavian Nicolescu, 2015. "The connection between the information system and financial control," Social-Economic Debates, Association for Entreprenorial Spirit Promotion, vol. 4(2), pages 57-61, August.
Mariana Nedelcu (Bunea), 2015. "Study on the relationship between the quality of external audit - financial performance, solvency and risk management in the Romanian banking system," Proceedings of International Academic Conferences 1003389, International Institute of Social and Economic Sciences.
Katarzyna ?wietla & Mario Nicoliello, 2015. "National Regulations And Implementation Of International Accounting Solutions In The Practice Of Small And Medium Enterprises. The Example Of Poland And Italy," Proceedings of International Academic Conferences 1003631, International Institute of Social and Economic Sciences.
Loreta Bebi, 2015. "The impact of moral intensity dimensions in ethical decision making process of Albanian accounting students," Proceedings of International Academic Conferences 1003815, International Institute of Social and Economic Sciences.
Sammy Xiaoyan Ying & Chris Patel, 2015. "The Influence of Partners? Views on Chinese Auditors? Judgments Related to Professional Scepticism," Proceedings of Business and Management Conferences 2304228, International Institute of Social and Economic Sciences.
GEORGESCU Floarea, 2015. "Financial Management of the Company Treasury Department During the Current Economic Crisis," Journal of Economic Development, Environment and People, Alliance of Central-Eastern European Universities, vol. 4(1), pages 24-31, March.
Cihat SAVSAR, 2015. "From Performance Measurement to Strategic Management Model: Balanced Scorecard," Journal of Economic Development, Environment and People, Alliance of Central-Eastern European Universities, vol. 4(1), pages 7-15, March.
David Bedford & Mikko Sandelin, 2015. "Investigating management control configurations using qualitative comparative analysis: an overview and guidelines for application," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 26(1), pages 5-26, April.
Christine Ohlert & Barbara Weißenberger, 2015. "Beating the base-rate fallacy: an experimental approach on the effectiveness of different information presentation formats," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 26(1), pages 51-80, April.
Lukas D. Schuchardt & Andreas Hoffjan & Hendrik Finger, 2015. "Strategisches Regulierungsmanagement in der anreizregulierten Netzwirtschaft," Schmalenbach Journal of Business Research, Springer, vol. 67(1), pages 70-101, February.
Rishi DWIVEDI & Ankit AGARWAL & Shankar CHAKRABORTY, 2015. "Application of Activity based Costing and Balanced Scorecard Models in a Biscuit Industry for Sustainable Competitive Advantage," Journal of Advanced Research in Management, ASERS Publishing, vol. 0(1), pages 5-14, June.
Liana GÂDÃU, 2015. "The Extension of the Accounting Objective over the Intellectual Potential," Journal of Advanced Research in Management, ASERS Publishing, vol. 0(2), pages 71-74, December.
Thomas Dilger & Sabine Graschitz, 2015. "Influencing Factors on Earnings Management, Empirical Evidence from Listed German and Austrian Companies," International Journal of Business and Economic Sciences Applied Research (IJBESAR), Democritus University of Thrace (DUTH), Kavala Campus, Greece, vol. 8(2), pages 69-86, October.
Harrison Liu & Edward P. Swanson, 2015. "Is Price Support for Overvalued Equity a Motive for Increasing Share Repurchases?," Working Papers 0171acc, College of Business, University of Texas at San Antonio.
Dragan Gabric, 2015. "Empirical Analysis Of The Profitability And Indebtedness In Listed Companies - Evidence From The Federation Of B&H," Economic Review: Journal of Economics and Business, University of Tuzla, Faculty of Economics, vol. 13(2), pages 35-51, November.
Michael Carlos Best & Anne Brockmeyer & Henrik Jacobsen Kleven & Johannes Spinnewijn & Mazhar Waseem, 2015. "Production versus Revenue Efficiency with Limited Tax Capacity: Theory and Evidence from Pakistan," Journal of Political Economy, University of Chicago Press, vol. 123(6), pages 1311-1355.
- Best, Michael Carlos & Brockmeyer, Anne & Kleven, Henrik Jacobsen & Spinnewijn, Johannes & Waseem, Mazhar, 2015. "Production versus revenue efficiency with limited tax capacity: theory and evidence from Pakistan," LSE Research Online Documents on Economics 64916, London School of Economics and Political Science, LSE Library.
Mouhcine Tallaki & Enrico Bracci & Monia Castellini, 2015. "Accounting learning preferences: the role of visualisation," Working Papers 2015094, University of Ferrara, Department of Economics.
Vladimir Chaya, 2015. "The system of analytical triggers in anti-crisis management," Working Papers 0019, Moscow State University, Faculty of Economics.
Epure, Mircea & Guasch, Martí, 2020. "Debt signaling and outside investors in early stage firms," Journal of Business Venturing, Elsevier, vol. 35(2).
- Mircea Epure & Martí Guasch, 2015. "Debt signaling and outside investors in early stage firms," Economics Working Papers 1546, Department of Economics and Business, Universitat Pompeu Fabra, revised Feb 2019.
- Mircea Epure & Martí Guasch, 2016. "Debt Signaling and Outside Investors in Early Stage Firms," Working Papers 941, Barcelona School of Economics.
Nazim Hussain, 2015. "Impact of Sustainability Performance on Financial Performance: An Empirical Study of Global Fortune (N100) Firms," Working Papers 1, Venice School of Management - Department of Management, Università Ca' Foscari Venezia.
Ruslana Dimitrova, 2015. "Technological Peculiarities And Audit Improvement Under The Conditions Insolvency," Business & Management Compass, University of Economics Varna, issue 1, pages 11-21.
Ruslana Dimitrova, 2015. "Internal Audit And Risk Assessment Connected With The Going Concern Assumption," Business & Management Compass, University of Economics Varna, issue 3, pages 30-43.
Horvat Robert & Korošec Bojana, 2015. "The Role of Accounting in a Society: Only a techn(olog)ical solution for the problem of economic measurement or also a tool of social ideology?," Naše gospodarstvo/Our economy, Sciendo, vol. 61(4), pages 32-40, August.
Ovidiu Constantin BUNGET & Eusebiu Raducu BUREANA, 2015. "Testing the violation of conservatism accounting principle. Case study on Romanian listed entities," Timisoara Journal of Economics and Business, West University of Timisoara, Romania, Faculty of Economics and Business Administration, vol. 8(2), pages 183-202, December.
Hacker, Eva & Schmitz, Sebastian, 2015. "Nachhaltigkeitsberichterstattung von Kreditinstituten," Bayreuth Working Papers on Finance, Accounting and Taxation (FAcT-Papers) 2015-01, University of Bayreuth, Chair of Finance and Banking.
Gaganis, Chrysovalantis & Hasan, Iftekhar & Pasiouras, Fotios, 2016. "Regulations, institutions and income smoothing by managing technical reserves: International evidence from the insurance industry," Omega, Elsevier, vol. 59(PA), pages 113-129.
- Gaganis, Chrysovalantis & Hasan, Iftekhar & Pasiouras, Fotios, 2015. "Regulations, institutions and income smoothing by managing technical reserves: international evidence from the insurance industry," Bank of Finland Research Discussion Papers 15/2015, Bank of Finland.
Andrew Ellul & Marco Pagano & Fabiano Schivardi, 2018. "Employment and Wage Insurance within Firms: Worldwide Evidence," The Review of Financial Studies, Society for Financial Studies, vol. 31(4), pages 1298-1340.
- Andrew Ellul & Marco Pagano & Fabiano Schivardi, 2014. "Employment and Wage Insurance within Firms - Worldwide Evidence," EIEF Working Papers Series 1402, Einaudi Institute for Economics and Finance (EIEF), revised Sep 2017.
- Ellul, Andrew & Pagano, Marco & Schivardi, Fabiano, 2015. "Employment and wage insurance within firms: Worldwide evidence," CFS Working Paper Series 517, Center for Financial Studies (CFS).
- Andrew Ellul & Marco Pagano & Fabiano Schivardi, 2015. "Employment and Wage Insurance within Firms: Worldwide Evidence," Working Papers CELEG 1506, Dipartimento di Economia e Finanza, LUISS Guido Carli.
- Andrew Ellul & Marco Pagano & Fabiano Schivardi, 2014. "Employment and Wage Insurance within Firms: Worldwide Evidence," CSEF Working Papers 369, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy, revised 16 Sep 2017.
- Ellul, Andrew & Pagano, Marco & Schivardi, Fabiano, 2014. "Employment and wage insurance within firms: worldwide evidence," LSE Research Online Documents on Economics 119027, London School of Economics and Political Science, LSE Library.
- Pagano, Marco & Ellul, Andrew & Schivardi, Fabiano, 2015. "Employment and Wage Insurance within Firms: Worldwide Evidence," CEPR Discussion Papers 10711, C.E.P.R. Discussion Papers.
Grdošić, Lidija, 2015. "Creating a Profile of Employees in the Accounting Department," Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference (2015), Kotor, Montengero, in: Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference, Kotor, Montengero, 10-11 September 2015, pages 333-338, IRENET - Society for Advancing Innovation and Research in Economy, Zagreb.

2014

Venky Nagar & Gwen Yu, 2014. "Accounting for Crises," American Economic Journal: Macroeconomics, American Economic Association, vol. 6(3), pages 184-213, July.
Victor-Octavian Müller & Ionel-Alin Ienciu & Carmen Giorgiana Bonaci & Crina Ioana Filip, 2014. "Board Characteristics Best Practices and Financial Performance. Evidence from the European Capital Market," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 16(36), pages 672-672, May.
Vasilić, Marina, 2014. "Financial Benchmarking The Example Of Confectionery Industry Companies," Economics of Agriculture, Institute of Agricultural Economics, vol. 61(4), pages 1-15, December.
Constanta Iacob & Camelia Constantin, 2014. "From ABC to Time Driven Activity Based Costing for outpatient clinics," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(42), pages 189-196.
Magdalena Mihai & Adriana Iota & Oana Staiculescu, 2014. "Opportunities For Optimizing The Cost Of Quality," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(42), pages 203-210.
Valeriu Brabete & Cristian Dragan & Oana Staiculescu, 2014. "Alternatives Of The Historic Cost In The Evaluation Process Of Quality Costs," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(42), pages 259-268.
Assoc. Prof. Valeriu Brabete Ph. D & Assoc. Prof. Cristian Dragan Ph. D & Assist. Oana Staiculescu Ph. D & Assist. Adriana Iota Ph.D Student, 2014. "Accounting Treatments Related To The Economic Operations Generated By The Quality Cost Management," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, vol. 1(22), pages 49-59, APRIL.
Prof. Cristian Dragan Ph. D & Assist.Prof. Valeriu Brabete Ph. D & Assist.Master’s Student Carmen Maria Dindiri, 2014. "The Application Of Professional Judgment On Determining The Cost Of Fixed Tangible Assets Obtained By Onerous Title," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, vol. 1(23), pages 31-38, November.
Prof.Alina-Teodora Ciuhureanu Ph. D, 2014. "Evaluation – Key Objective Of Accounting Activity. Realities Perceived In Romanian Organisations," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, vol. 1(23), pages 7-14, November.
Attila Tamas Szora, 2014. "Comparative Analysis Of Audit Report Types On The Consolidated Financial Statements," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(16), pages 1-31.
Irena Jindrichovska & Dana Kubickova & Sarka Kocmanova, 2014. "The development of accounting and application of IFRS in the Czech Republic," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 13(2), pages 198-235, June.
Daniel Botez, 2014. "Subsequent Events And Their Importance In Drawing Up Annual Financial Statements," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue 19.
Ching-Lung Chen & Pin-Yu Lin & Pei-Yu Weng, 2014. "Real Activities Manipulation and Subsequent Accounting Performance ---Yes, the Manipulating Direction Matters," Review of Economics & Finance, Better Advances Press, Canada, vol. 4, pages 81-97, Feburary.
Svitlana Ivanivna Travinska, 2014. "Current Liabilities as an Internal Control Item in a Company Using Computer Technologies," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 2, pages 144-155.
Niculina, STANESCU, 2014. "Auditing Of European Funded Projects," Management Strategies Journal, Constantin Brancoveanu University, vol. 26(4), pages 363-368.
Niculina, STANESCU, 2014. "New Requirements For Increasing The Quality Of Financial Audit Missions," Management Strategies Journal, Constantin Brancoveanu University, vol. 26(4), pages 369-374.
Casey Rothschild & Florian Scheuer, 2014. "A Theory of Income Taxation under Multidimensional Skill Heterogeneity," NBER Working Papers 19822, National Bureau of Economic Research, Inc.
- Casey Rothschild & Florian Scheuer, 2014. "A Theory of Income Taxation under Multidimensional Skill Heterogeneity," STICERD - Public Economics Programme Discussion Papers 19, Suntory and Toyota International Centres for Economics and Related Disciplines, LSE.
- Rothschild, Casey & Scheuer, Florian, 2014. "A theory of income taxation under multidimensional skill heterogeneity," LSE Research Online Documents on Economics 58026, London School of Economics and Political Science, LSE Library.
- Casey Rothschild & Florian Scheuer, 2015. "A Theory of Income Taxation under Multidimensional Skill Heterogeneity," CESifo Working Paper Series 5165, CESifo.
Lucica SINTEA (ANGHEL), 2014. "Rolul Informatiei Contabile In Definirea Unor Masuri Organizatorice In Perioada De Recesiune Economica," Management Intercultural, Romanian Foundation for Business Intelligence, Editorial Department, issue 31, pages 319-322, November.
Valentina Dorina BOGDAN, 2014. "Overall Performance - By Creating Value," Management Intercultural, Romanian Foundation for Business Intelligence, Editorial Department, issue 31, pages 41-49, November.
Maria Madalina VOINEA & Anca-Simona HROMEI, 2014. "Valuation and creative accounting," CrossCultural Management Journal, Fundația Română pentru Inteligența Afacerii, Editorial Department, issue 1, pages 197-208, May.
Tudor OPRIŞOR, 2014. "The Integrated Reporting Framework: Between Challenge And Innovation," Network Intelligence Studies, Romanian Foundation for Business Intelligence, Editorial Department, issue 3, pages 85-94, April.
Laura – Maria POPESCU & Ileana NISULESCU, 2014. "The Role Of The Pressure Exercised By Accounting Information Users In The Development Of Financial-Accounting Engineering," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 4, pages 109-116, July.
Sebastian UNGUREANU, 2014. "Costs Calculation Of Target Costing Method," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 4, pages 425-432, July.
Dalci Mendes Almeida & Ilse Maria Beuren, 2014. "Presenca dos pilares da teoria da estruturacao na controladoria com o processo de convergencia contábil," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada, vol. 0(1), pages 79-97, June.
Heiberg Andrés Castellanos Sánchez, 2014. "Aplicación contable del valor presente en el contexto venezolano," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada, vol. 0(1), pages 99-114, June.
Juliana Toro Arias & María Del Pilar Rodríguez Córdoba & Juan Sebastián Correa Meneses, 2014. "Gobierno ético: conceptualización e implementación en las organizaciones," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada, vol. 0(1), pages 137-151, June.
Pablo Farías, 2014. "Divulgación del valor en riesgo (VaR) previo a la crisis en el sector bancario espanol," Revista Ad-Minister, Universidad EAFIT, July.
Ghysels, Eric & Ball, Ryan & Zhou, Huan, 2014. "Can we Automate Earnings Forecasts and Beat Analysts?," CEPR Discussion Papers 10186, C.E.P.R. Discussion Papers.
Arjaliès , Diane-Laure, 2014. "Exploring the Role of Instruments in the Transformation of Logics: The Case of Socially Responsible Investment," HEC Research Papers Series 1045, HEC Paris.
Beneish, M.D. & Lee, C.M.C. & Nichols, D.C., 2015. "In short supply: Short-sellers and stock returns," Journal of Accounting and Economics, Elsevier, vol. 60(2), pages 33-57.
- Beneish, M. D. & Lee, C. M. C. & Nichols, D. C., 2014. "In Short Supply: Short-Sellers and Stock Returns," Research Papers 3064, Stanford University, Graduate School of Business.
Santosh Anagol & Alvin Etang & Dean Karlan, 2017. "Continued Existence of Cows Disproves Central Tenets of Capitalism?," Economic Development and Cultural Change, University of Chicago Press, vol. 65(4), pages 583-618.
- Santosh Anagol & Alvin Etang & Dean Karlan, 2013. "Continued Existence of Cows Disproves Central Tenets of Capitalism?," NBER Working Papers 19437, National Bureau of Economic Research, Inc.
- Anagol, Santosh & Etang, Alvin & Karlan, Dean, 2014. "Continued Existence of Cows Disproves Central Tenets of Capitalism?," Working Papers 122, Yale University, Department of Economics.
- Karlan, Dean & Anagol, Santosh & Etang, Alvin, 2013. "Continued Existence of Cows Disproves Central Tenets of Capitalism?," CEPR Discussion Papers 9639, C.E.P.R. Discussion Papers.
- Dean Karlan & Santosh Anagol & Alvin Etang, 2013. "Continued Existence ofr Cows Disproves Central Tenets of Capitalism?," Working Papers 1031, Economic Growth Center, Yale University.
- Anagol, Santosh & Etang, Alvin & Karlan, Dean S., 2014. "Continued Existence of Cows Disproves Central Tenets of Capitalism?," Center Discussion Papers 156534, Yale University, Economic Growth Center.
Ebrahim Mohammed Al-Matari & Abdullah Kaid Al-Swidi, 2014. "The Effect of the Internal Audit and Firm Performance: A Proposed Research Framework," International Review of Management and Marketing, Econjournals, vol. 4(1), pages 34-41.
Kuo, Jing-Ming & Ning, Lutao & Song, Xiaoqi, 2014. "The Real and Accrual-based Earnings Management Behaviors: Evidence from the Split Share Structure Reform in China," The International Journal of Accounting, Elsevier, vol. 49(1), pages 101-136.
Ravi, Rahul & Hong, Youna, 2014. "Firm opacity and financial market information asymmetry," Journal of Empirical Finance, Elsevier, vol. 25(C), pages 83-94.
Mao, Mike Qinghao & Wei, K.C. John, 2014. "Price and earnings momentum: An explanation using return decomposition," Journal of Empirical Finance, Elsevier, vol. 28(C), pages 332-351.
Chen, Tsung-Kang & Liao, Hsien-Hsing & Chen, Wei-Lun, 2014. "Production efficiency uncertainty and corporate credit risk: Structural form credit model perspectives," Journal of Empirical Finance, Elsevier, vol. 29(C), pages 266-280.
Kim, Kyonghee & Mauldin, Elaine & Patro, Sukesh, 2014. "Outside directors and board advising and monitoring performance," Journal of Accounting and Economics, Elsevier, vol. 57(2), pages 110-131.
Vashishtha, Rahul, 2014. "The role of bank monitoring in borrowers׳ discretionary disclosure: Evidence from covenant violations," Journal of Accounting and Economics, Elsevier, vol. 57(2), pages 176-195.
Kravet, Todd D., 2014. "Accounting conservatism and managerial risk-taking: Corporate acquisitions," Journal of Accounting and Economics, Elsevier, vol. 57(2), pages 218-240.
Ali, Ashiq & Klasa, Sandy & Yeung, Eric, 2014. "Industry concentration and corporate disclosure policy," Journal of Accounting and Economics, Elsevier, vol. 58(2), pages 240-264.
DeFond, Mark & Zhang, Jieying, 2014. "A review of archival auditing research," Journal of Accounting and Economics, Elsevier, vol. 58(2), pages 275-326.
Kim, Yongtae & Li, Haidan & Li, Siqi, 2014. "Corporate social responsibility and stock price crash risk," Journal of Banking & Finance, Elsevier, vol. 43(C), pages 1-13.
Abdel-khalik, A. Rashad, 2014. "Prospect Theory predictions in the field: Risk seekers in settings of weak accounting controls," Journal of Accounting Literature, Elsevier, vol. 33(1), pages 58-84.
Kang, Minjung & Lee, Ho-Young & Lee, Myung-Gun & Park, Jong Chool, 2014. "The association between related-party transactions and control–ownership wedge: Evidence from Korea," Pacific-Basin Finance Journal, Elsevier, vol. 29(C), pages 272-296.
Rahaman, Mohammad M., 2014. "Do managerial behaviors trigger firm exit? The case of hyperactive bidders," The Quarterly Review of Economics and Finance, Elsevier, vol. 54(1), pages 92-110.
Chen, Yea-Mow & Huang, Ying Sophie & Wang, David K. & Wu, Chun-Chou, 2014. "Going private transactions by U.S.-Listed Chinese companies: What drives the premiums paid?," International Review of Economics & Finance, Elsevier, vol. 32(C), pages 79-91.
Robalo, Rui, 2014. "Explanations for the gap between management accounting rules and routines: An institutional approach," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 17(1), pages 88-97.
Andrew Ellul & Marco Pagano & Fabiano Schivardi, 2018. "Employment and Wage Insurance within Firms: Worldwide Evidence," The Review of Financial Studies, Society for Financial Studies, vol. 31(4), pages 1298-1340.
- Andrew Ellul & Marco Pagano & Fabiano Schivardi, 2014. "Employment and Wage Insurance within Firms - Worldwide Evidence," EIEF Working Papers Series 1402, Einaudi Institute for Economics and Finance (EIEF), revised Sep 2017.
- Pagano, Marco & Ellul, Andrew & Schivardi, Fabiano, 2015. "Employment and Wage Insurance within Firms: Worldwide Evidence," CEPR Discussion Papers 10711, C.E.P.R. Discussion Papers.
- Ellul, Andrew & Pagano, Marco & Schivardi, Fabiano, 2014. "Employment and wage insurance within firms: worldwide evidence," LSE Research Online Documents on Economics 119027, London School of Economics and Political Science, LSE Library.
- Andrew Ellul & Marco Pagano & Fabiano Schivardi, 2015. "Employment and Wage Insurance within Firms: Worldwide Evidence," Working Papers CELEG 1506, Dipartimento di Economia e Finanza, LUISS Guido Carli.
- Ellul, Andrew & Pagano, Marco & Schivardi, Fabiano, 2015. "Employment and wage insurance within firms: Worldwide evidence," CFS Working Paper Series 517, Center for Financial Studies (CFS).
- Andrew Ellul & Marco Pagano & Fabiano Schivardi, 2014. "Employment and Wage Insurance within Firms: Worldwide Evidence," CSEF Working Papers 369, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy, revised 16 Sep 2017.
Chenhall, Robert H. & Hall, Matthew & Smith, David, 2017. "The expressive role of performance measurement systems: a field study of a mental health development project," LSE Research Online Documents on Economics 46364, London School of Economics and Political Science, LSE Library.
Hall, Matthew, 2014. "Evaluation logics in the third sector," LSE Research Online Documents on Economics 46365, London School of Economics and Political Science, LSE Library.
Vasiliki Athanasakou & Khaled Hussainey, 2014. "The perceived credibility of forward-looking performance disclosures," Accounting and Business Research, Taylor & Francis Journals, vol. 44(3), pages 227-259, June.
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Fairfield, Tasha & Jorratt, Michel, 2014. "Top income shares, business profits, and effective tax rates in contemporary Chile," LSE Research Online Documents on Economics 56016, London School of Economics and Political Science, LSE Library.
Casey Rothschild & Florian Scheuer, 2014. "A Theory of Income Taxation under Multidimensional Skill Heterogeneity," NBER Working Papers 19822, National Bureau of Economic Research, Inc.
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- Casey Rothschild & Florian Scheuer, 2014. "A Theory of Income Taxation under Multidimensional Skill Heterogeneity," STICERD - Public Economics Programme Discussion Papers 19, Suntory and Toyota International Centres for Economics and Related Disciplines, LSE.
- Casey Rothschild & Florian Scheuer, 2015. "A Theory of Income Taxation under Multidimensional Skill Heterogeneity," CESifo Working Paper Series 5165, CESifo.
Athanasakou, Vasiliki E. & Strong, Norman C & Walker, Martin, 2014. "The relative concentration of bad versus good news flows," LSE Research Online Documents on Economics 60139, London School of Economics and Political Science, LSE Library.
Van der Stede, Wim A., 2014. "Introduction: accounting matters," LSE Research Online Documents on Economics 65583, London School of Economics and Political Science, LSE Library.
Chahed, Yasmine, 2014. "Translations in regulatory space: the arenas of regulatory innovation in accounting standard setting," LSE Research Online Documents on Economics 84313, London School of Economics and Political Science, LSE Library.
Andrew Ellul & Marco Pagano & Fabiano Schivardi, 2018. "Employment and Wage Insurance within Firms: Worldwide Evidence," The Review of Financial Studies, Society for Financial Studies, vol. 31(4), pages 1298-1340.
- Ellul, Andrew & Pagano, Marco & Schivardi, Fabiano, 2014. "Employment and wage insurance within firms: worldwide evidence," LSE Research Online Documents on Economics 119027, London School of Economics and Political Science, LSE Library.
- Pagano, Marco & Ellul, Andrew & Schivardi, Fabiano, 2015. "Employment and Wage Insurance within Firms: Worldwide Evidence," CEPR Discussion Papers 10711, C.E.P.R. Discussion Papers.
- Andrew Ellul & Marco Pagano & Fabiano Schivardi, 2014. "Employment and Wage Insurance within Firms - Worldwide Evidence," EIEF Working Papers Series 1402, Einaudi Institute for Economics and Finance (EIEF), revised Sep 2017.
- Andrew Ellul & Marco Pagano & Fabiano Schivardi, 2015. "Employment and Wage Insurance within Firms: Worldwide Evidence," Working Papers CELEG 1506, Dipartimento di Economia e Finanza, LUISS Guido Carli.
- Andrew Ellul & Marco Pagano & Fabiano Schivardi, 2014. "Employment and Wage Insurance within Firms: Worldwide Evidence," CSEF Working Papers 369, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy, revised 16 Sep 2017.
- Ellul, Andrew & Pagano, Marco & Schivardi, Fabiano, 2015. "Employment and wage insurance within firms: Worldwide evidence," CFS Working Paper Series 517, Center for Financial Studies (CFS).
Grant Samkin & Annika Schneider, 2014. "The accounting academic," Meditari Accountancy Research, Emerald Group Publishing, vol. 22(1), pages 2-19, July.
Grant Samkin & Annika Schneider, 2014. "Using university websites to profile accounting academics and their research output: A three country study," Meditari Accountancy Research, Emerald Group Publishing, vol. 22(1), pages 77-106, July.
Grant Samkin & Annika Schneider, 2014. "The accounting academic," Meditari Accountancy Research, Emerald Group Publishing Limited, vol. 22(1), pages 2-19, July.
Grant Samkin & Annika Schneider, 2014. "Using university websites to profile accounting academics and their research output," Meditari Accountancy Research, Emerald Group Publishing Limited, vol. 22(1), pages 77-106, July.
Elif Ozturk Kilic & Goksel Acar & Ali Coskun, 2014. "Detecting Earnings Management Practices in Banks: Evidence from Turkey," European Journal of Economic and Political Studies, Fatih University, vol. 7(2), pages 21-36.
Lev N. Ovsyannikov, 2014. "About a Uniform Legal Basis of the Financial Control," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 2, pages 99-108, June.
Evgeny Varfolomeev & Oleg Marin & Dmitry Bykov & Oleg Karasev & Natalia Velikanova & Elena Vetchinkina & Anastasia Edelkina & Thomas Thurner, 2014. "Connecting strategy, environmental and social indicators: a study of oil and gas producers," HSE Working papers WP BRP 24/STI/2014, National Research University Higher School of Economics.
Arvind Patel & Pranil Prasad, 2014. "Accounting And Auditing Practices In Nongovernmental Organizations: Evidence From Fiji," Accounting & Taxation, The Institute for Business and Finance Research, vol. 6(1), pages 69-77.
Mohamed A. K. Basuony & Ehab K. A. Mohamed, 2014. "Internet Financial Disclosure: Evidence From Saudi Arabia And Oman," Accounting & Taxation, The Institute for Business and Finance Research, vol. 6(2), pages 59-69.
Sean Andre & Aaron Pennington & Becky L. Smith, 2014. "Fraud Education: A Module-Based Approach For All Business Majors," Business Education and Accreditation, The Institute for Business and Finance Research, vol. 6(1), pages 81-94.
Aida Lozada Rivera & Carmen Rios Figueroa, 2014. "Ifrs For Smeâ€™S: Fashion Movement Or Route To Convergence Niif Para Pymes: Movimiento Fortuito O Ruta A La Convergencia?," Revista Global de Negocios, The Institute for Business and Finance Research, vol. 2(1), pages 41-54.
Oscar Suarez Fernandez, 2014. "The Neutrality Of The Forward-Looking Information,La Neutralidad De La Informacion Previsional," Revista Internacional Administracion & Finanzas, The Institute for Business and Finance Research, vol. 7(2), pages 1-11.
Habib AKDOGAN & Ela HICYORULMAZ, 2014. "The Importance of the Sustainability of Environmental Accounting," International Conference on Economic Sciences and Business Administration, Spiru Haret University, vol. 1(1), pages 14-25, December.
Cihat SAVSAR, 2014. "From Performance Measurement to Strategic Management Model: Balanced Scorecard," International Conference on Economic Sciences and Business Administration, Spiru Haret University, vol. 1(1), pages 255-262, December.
Francesco PAOLONE, 2014. "Cost Structure Complexity And Stock Prices Volatility: An Analysis Of Possible Relationship Among Italian Listed Companies In The Period Of Crisis," Romanian Journal of Economics, Institute of National Economy, vol. 38(1(47)), pages 107-133, June.
Diana MURESAN & Monica Ioana POP SILAGHI, 2014. "Empirical evidence on cross-country differences in explaining accruals anomaly," Romanian Journal of Economics, Institute of National Economy, vol. 39(2(48)), pages 121-132, December.
Baolei Qi & Rong Yang & Gaoliang Tian, 2014. "Can media deter management from manipulating earnings? Evidence from China," Review of Quantitative Finance and Accounting, Springer, vol. 42(3), pages 571-597, April.
Pervaiz Alam & Min Liu & Xiaofeng Peng, 2014. "R&D expenditures and implied equity risk premiums," Review of Quantitative Finance and Accounting, Springer, vol. 43(3), pages 441-462, October.
Radu Dorin Lenghel, 2014. "Views on the Role of Audit Committee in Corporate Governance," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 6(3), pages 132-135, September.
Olaf Clemens & Ulrich Schüwer, 2014. "Regulatory Forbearance and the Role of Financial Reporting Transparency during a Bank Crisis," Credit and Capital Markets, Credit and Capital Markets, vol. 47(1), pages 49-77.
Phillip C. James, 2014. "A Review of the Current Literature on Executive Compensation: New Insights and Understandings," Journal of Economic and Financial Studies (JEFS), LAR Center Press, vol. 2(2), pages 45-54, April.
Sara Paralta, 2014. "Accounting Standards and Market Value of Firms with Pension Plans," International Journal of Business and Social Research, LAR Center Press, vol. 4(11), pages 31-42, November.
Sara Paralta, 2014. "Accounting Standards and Market Value of Firms with Pension Plans," International Journal of Business and Social Research, MIR Center for Socio-Economic Research, vol. 4(11), pages 31-42, November.
Mihail N. Diakomihalis, 2014. "Evaluation of High Educational Institutes Economic Impact with Satellite Accounting: An Empirical Application in Greece," Business and Economic Research, Macrothink Institute, vol. 4(2), pages 1-20, December.
Chis Anca Oana & Belenesi Marioara, 2014. "Swot Analysis On Sampling Method," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 587-592, July.
Grigore Marian, 2014. "The Sampling Process In The Financial Audit .Technical Practice Approach," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 659-663, July.
Herczeg Adrienn, 2014. "Financing Aspects Of The Hungarian General Manufacturers In 2010-2012," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 905-911, July.
Herczeg Adrienn, 2014. "Summary Of Theories In Capital Structure Decisions," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 912-918, July.
Grigore Marian, 2014. "The Stock Audit Of The Entities Of The Construction Field," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 232-237, December.
Carata? Maria Alina & Spãtariu Elena Cerasela, 2014. "Corporate Governance Challenges in a Transitional Economy. Case Study: Romania," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 451-454, May.
Negoescu Gheorghe, 2014. "Povizion’s Model for Salary Benefits Granted under the Collective Work Agreement," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 505-508, May.
Grigore Marian, 2014. "Tangible Assets Audit in Construction Entities," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 612-616, May.
Isac Leti?ia Maria, 2014. "Methodological Study on the Calculation of Pilot Indicators and their Role for the Management of an Energy Producing Entity," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 627-632, May.
Pãtruþescu Monica & ªerban Claudiu, 2014. "Use of Internal Control by the Management for the Evaluation of Information Contained in Annual Financial Statements," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 700-703, May.
Spãtariu Elena Cerasela & Carata? Maria Alina, 2014. "Internal Audit Function, Organizational Culture and Their Influence on Corporate Governance," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 738-742, May.
Buculescu (Costicã) Maria Mãdãlina & Stoica Anamaria, 2014. "SMEs Financial Reporting in European Union: Steps towards a More Harmonized Reporting," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 436-441, May.
Carata? Maria Alina & Spãtariu Elena Cerasela, 2014. "Innovative Techniques in Internal audit," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 442-446, May.
Carata? Maria Alina & Spãtariu Elena Cerasela, 2014. "What’s the main role of the Internal Audit in the Corporate Governance of a firm?," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 447-452, May.
Dãucianu (Avram) Mihaela, 2014. "IAS 29 "Financial Reporting in Hyperinflationary Economies" - Analysis and Implications of Accounting, Tax and Legal," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 483-488, May.
Nichita Elena Mirela, 2014. "Linguistic Issues Regarding the Financial Reporting in Romania," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 547-550, May.
Sãli?teanu (?tefan), Simona - Florina, 2014. "Aspects Regarding the Accounting Information," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 576-579, May.
Trandafir Raluca-Andreea, 2014. "Using the “Efficient Frontier” in Analyzing the Activity of a Sample of Hotels from the Romanian Seaside," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 606-611, May.
Trandafir Raluca-Andreea & Mirea Marioara, 2014. "Measurement Indicators of the Value Creation within a company from the Romanian Seaside Hotel Industry," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 612-616, May.
Ilie Răscolean & Alin Monea, 2014. "Some aspects regarding balance sheet analysis," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 14(1), pages 291-296.
Ilie Răscolean & Alin Monea, 2014. "Some aspects regarding meaning of intermediate management balances," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 14(1), pages 297-304.
Simone TERZANI, 2014. "Le modalitÃ di rappresentazione dei joint arrangements nel bilancio consolidato alla luce del principio contabile internazionale IFRS 11," Working papers of the Department of Economics - University of Perugia (IT) 0005/2014, Università di Perugia, Dipartimento Economia.
Alexander Barinov & Shawn Saeyeul Park & Çelim Yıldızhan, 2024. "Firm complexity and post-earnings announcement drift," Review of Accounting Studies, Springer, vol. 29(1), pages 527-579, March.
- Barinov, Alexander & Park, Shawn Saeyeul & Yildizhan, Celim, 2014. "Firm Complexity and Post-Earnings-Announcement Drift," MPRA Paper 53887, University Library of Munich, Germany.
- Barinov, Alexander & Park, Shawn Saeyeul & Yildizhan, Celim, 2016. "Firm Complexity and Post-Earnings-Announcement Drift," MPRA Paper 89919, University Library of Munich, Germany, revised 09 Nov 2018.
- Barinov, Alexander & Park, Shawn Saeyeul & Yildizhan, Celim, 2016. "Firm Complexity and Post-Earnings-Announcement Drift," MPRA Paper 91421, University Library of Munich, Germany, revised 14 Dec 2018.
Oluwatoyin Muse Johnson Popoola & Ayoib B Che-Ahmad & Rose Shamsiah Samsudin, 2015. "An empirical investigation of fraud risk assessment and knowledge requirement on fraud related problem representation in Nigeria," Accounting Research Journal, Emerald Group Publishing Limited, vol. 28(1), pages 78-97, July.
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Popoola, Oluwatoyin Muse Johnson & Che-Ahmad, Ayoib & Samsudin, Rose Shamsiah, 2014. "Forensic Accounting and Fraud: Capability and Competence Requirements in Malaysia," MPRA Paper 66664, University Library of Munich, Germany, revised 2014.
Popoola, Oluwatoyin Muse Johnson & Che-Ahmad, Ayoib & Samsudin, Rose Shamsiah, 2014. "Forensic Accounting Knowledge and Mindset on Task Performance Fraud Risk Assessment," MPRA Paper 66665, University Library of Munich, Germany, revised 2014.
Popoola, Oluwatoyin Muse Johnson & Che-Ahmad, Ayoib & Samsudin, Rose Shamsiah, 2014. "Fraud and Forensic Accounting: Knowledge and Risk Assessment Task Performance in Malaysian Public Sector – Conceptual study," MPRA Paper 66680, University Library of Munich, Germany, revised 2014.
Popoola, Oluwatoyin Muse Johnson & Che-Ahmad, Ayoib & Samsudin, Rose Shamsiah, 2014. "Impact of Task Performance Fraud Risk Assessment on Forensic Skills and Mindsets: Experience from Nigeria," MPRA Paper 66700, University Library of Munich, Germany, revised 2014.
Popoola, Oluwatoyin Muse Johnson & Che-Ahmad, Ayoib & Samsudin, Rose Shamsiah, 2014. "Task Performance Fraud Risk Assessment on Forensic Accountant and Auditor Knowledge and Mindset in Nigerian Public Sector," MPRA Paper 66772, University Library of Munich, Germany, revised 2014.
Mbumba, Richard P. & Mbaka, Ruffin B., 2014. "Déterminants de la qualité du système d'information comptable dans les PME d'une entité décentralisée : Cas de la cité de Mbanza-Ngungu de 2013-2014 [Quality determinants of accounting information ," MPRA Paper 67680, University Library of Munich, Germany, revised Nov 2014.
Sasson Bar-Yosef & Itzhak Venezia, 2014. "An Experimental Study of Overconfidence in Accounting Numbers Predictions," International Journal of Economic Sciences, Prague University of Economics and Business, vol. 2014(1), pages 78-89.
Mariana BANUTA & Marilena–Ionica RADULICA, 2014. "Aspects Of The Stock Valuation And Accounting In Agricultural Units In Romania," Scientific Bulletin - Economic Sciences, University of Pitesti, vol. 13(2), pages 105-114.
Marian TAICU, 2014. "Prospects Of Management Accounting And Cost Calculation," Scientific Bulletin - Economic Sciences, University of Pitesti, vol. 13(2), pages 66-77.
Gentiana Filipi & Vjollca Karapici, 2014. "Social accounting in Albania," Romanian Economic Journal, Department of International Business and Economics from the Academy of Economic Studies Bucharest, vol. 17(51), pages 191-208, March.
Ulusan, Hikmet & Ata, H. Ali, 2014. "Testing of Value Relevance of Accounting Measures Based on IFRS in Borsa Istanbul Equity Market," Business and Economics Research Journal, Uludag University, Faculty of Economics and Administrative Sciences, vol. 5(2), pages 61-78, April.
Öztürk, Burcu Avcı & Özçelik , Funda, 2014. "Sustainable Supplier Selection with A Fuzzy Multi-Criteria Decision Making Method Based on Triple Bottom Line," Business and Economics Research Journal, Uludag University, Faculty of Economics and Administrative Sciences, vol. 5(3), pages 129-147, July.
Iulian Viorel Brasoveanu & Florin Dobre & Laura Brad, 2014. "Increasing Financial Audit Quality Using A New Model To Estimate Financial Performance," Journal for Economic Forecasting, Institute for Economic Forecasting, vol. 0(3), pages 88-107, October.
Mirela-Ionela PLAVAN, 2014. "Managing Services In The Field Of Wholesale Of Wood And Construction Materials And Sanitary Equipment In Romania. Case Study: Noua Tei Com," Business Excellence and Management, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 4(2), pages 44-53, June.
Radojko LUKIC, 2014. "The Analysis of the Efficiency of Trade Costs Management in Serbia," Economia. Seria Management, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 17(2), pages 195-209, December.
Vasile ZECHERU, 2014. "Internal Audit – Managerial Control Relation," REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 15(1), pages 106-114, March.
Mihaela DUMITRU & Marian TAICU & Gheorghe SAVOIU, 2014. "The Use of Intermediate Management Balances as a Performance Management Tool in Electricity Companies," Romanian Statistical Review Supplement, Romanian Statistical Review, vol. 62(1), pages 24-35, January.
Marvin Wee & Ann Tarca & Millicent Chang, 2014. "Disclosure incentives, mandatory standards and firm communication in the IFRS adoption setting," Australian Journal of Management, Australian School of Business, vol. 39(2), pages 265-291, May.
Lorena Mitrione & George Tanewski & Jacqueline Birt, 2014. "The relevance to firm valuation of research and development expenditure in the Australian health-care industry," Australian Journal of Management, Australian School of Business, vol. 39(3), pages 425-452, August.
Andrew Ellul & Marco Pagano & Fabiano Schivardi, 2018. "Employment and Wage Insurance within Firms: Worldwide Evidence," The Review of Financial Studies, Society for Financial Studies, vol. 31(4), pages 1298-1340.
- Andrew Ellul & Marco Pagano & Fabiano Schivardi, 2014. "Employment and Wage Insurance within Firms - Worldwide Evidence," EIEF Working Papers Series 1402, Einaudi Institute for Economics and Finance (EIEF), revised Sep 2017.
- Pagano, Marco & Ellul, Andrew & Schivardi, Fabiano, 2015. "Employment and Wage Insurance within Firms: Worldwide Evidence," CEPR Discussion Papers 10711, C.E.P.R. Discussion Papers.
- Andrew Ellul & Marco Pagano & Fabiano Schivardi, 2015. "Employment and Wage Insurance within Firms: Worldwide Evidence," Working Papers CELEG 1506, Dipartimento di Economia e Finanza, LUISS Guido Carli.
- Andrew Ellul & Marco Pagano & Fabiano Schivardi, 2014. "Employment and Wage Insurance within Firms: Worldwide Evidence," CSEF Working Papers 369, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy, revised 16 Sep 2017.
- Ellul, Andrew & Pagano, Marco & Schivardi, Fabiano, 2015. "Employment and wage insurance within firms: Worldwide evidence," CFS Working Paper Series 517, Center for Financial Studies (CFS).
- Ellul, Andrew & Pagano, Marco & Schivardi, Fabiano, 2014. "Employment and wage insurance within firms: worldwide evidence," LSE Research Online Documents on Economics 119027, London School of Economics and Political Science, LSE Library.
Ali Kahramanoglu & Burcu Aslantas Ates, 2014. "Accounting Of Environmental Costs: A Comparision Of Ready Mixed Concrete Industry And Cement Industry," Proceedings of International Academic Conferences 0301557, International Institute of Social and Economic Sciences.
Fahri Kursunel & Yunus Ceran, 2014. "Reporting the Total Quality Management Costs in Compliance With International Financial Reporting Standards," Proceedings of International Academic Conferences 0902956, International Institute of Social and Economic Sciences.
Lesław Niemczyk, 2014. "Analiza finansowa przedsiębiorstwa bazującego na wiedzy," Gospodarka Narodowa. The Polish Journal of Economics, Warsaw School of Economics, issue 4, pages 143-164.
Tania Georgia Viciu & Antoniu Ovidiu Balint & Carmen Eugenia Costea, 2014. "Quality of life: a multifaceted approach. A review of 'Measuring Equitable and Sustainable Well-being in Italy' by Enrico Giovannini and Tommaso Rondinella," Journal of Economic Development, Environment and People, Alliance of Central-Eastern European Universities, vol. 3(1), pages 5-10, March.
Alessandro Zeli, 2014. "The financial distress indicators trend in Italy: an analysis of medium-size enterprises," Eurasian Economic Review, Springer;Eurasia Business and Economics Society, vol. 4(2), pages 199-221, December.
Elisa Cavezzali & Jacopo Crepaldi & Ugo Rigoni, 2014. "Proximity to hubs of expertise and financial analyst forecast accuracy," Eurasian Business Review, Springer;Eurasia Business and Economics Society, vol. 4(2), pages 157-179, December.
- Elisa Cavezzali & Jacopo Crepaldi & Ugo Rigoni, 2013. "Proximity to Hubs of Expertise in Financial Analyst Forecast Accuracy," Working Papers 8, Venice School of Management - Department of Management, Università Ca' Foscari Venezia.
Lauri Lepistö, 2014. "Taking information technology seriously: on the legitimating discourses of enterprise resource planning system adoption," Mathematical Methods of Operations Research, Springer;Gesellschaft für Operations Research (GOR);Nederlands Genootschap voor Besliskunde (NGB), vol. 25(3), pages 193-219, December.
Orhan Akisik & Graham Gal, 2014. "Financial performance and reviews of corporate social responsibility reports," Mathematical Methods of Operations Research, Springer;Gesellschaft für Operations Research (GOR);Nederlands Genootschap voor Besliskunde (NGB), vol. 25(3), pages 259-288, December.
Christian Kleine & Barbara Weißenberger, 2014. "Leadership impact on organizational commitment: the mediating role of management control systems choice," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 24(3), pages 241-266, January.
Christian Engelen & Christoph Pelger, 2014. "Determinanten der Integration von externer und interner Unternehmensrechnung–Eine empirische Analyse anhand der Segmentberichterstattung nach IFRS 8," Schmalenbach Journal of Business Research, Springer, vol. 66(3), pages 178-211, May.
Michael Brandau & Christoph Endenich & Andreas Hoffjan & Florian Müller, 2014. "Zum Einfluss der Entgeltregulierung auf die Unternehmenssteuerung–Eine empirische Analyse europäischer Großflughäfen," Schmalenbach Journal of Business Research, Springer, vol. 66(3), pages 242-268, May.
Manfred Kühnberger, 2014. "Fair Value Accounting, Bilanzpolitik und die Qualität von IFRS-Abschlüssen. Ein überblick über ausgewählte Aspekte der Fair Value-Bewertung," Schmalenbach Journal of Business Research, Springer, vol. 66(5), pages 428-450, August.
Hanno Merkt, 2014. "Das IFRS Conceptual Framework aus regelungsmethodischer Sicht," Schmalenbach Journal of Business Research, Springer, vol. 66(5), pages 477-504, August.
Cristiana BOGDÃNOIU & Laura UNGUREANU, 2014. "Dynamic Modeling - Methods And Techniques For Forecasting Financial Needs In Efficient Management Of The Dairy Units," Journal of Advanced Research in Management, ASERS Publishing, vol. 0(1), pages 5-18, June.
Vasiliki Athanasakou & Khaled Hussainey, 2014. "The perceived credibility of forward-looking performance disclosures," Accounting and Business Research, Taylor & Francis Journals, vol. 44(3), pages 227-259, June.
- Athanasakou, Vasiliki E. & Hussainey, Khaled, 2014. "The perceived credibility of forward-looking performance disclosures," LSE Research Online Documents on Economics 55974, London School of Economics and Political Science, LSE Library.
Miroslav Verbič & Sašo Polanec, 2014. "Innovativeness and intangibles in transition: the case of Slovenia," Economic Research-Ekonomska Istraživanja, Taylor & Francis Journals, vol. 27(1), pages 67-85, January.
- Verbic, Miroslav & Polanec, Sašo, 2011. "Innovativeness and intangibles in transition: the case of Slovenia," MPRA Paper 32127, University Library of Munich, Germany.
Randolph Sloof & Mirjam van Praag, 2015. "Testing for Distortions in Performance Measures: An Application to Residual Income‐Based Measures like Economic Value Added," Journal of Economics & Management Strategy, Wiley Blackwell, vol. 24(1), pages 74-91, March.
- Randolph Sloof & Mirjam van Praag, 2014. "Testing for Distortions in Performance Measures: An Application to Residual Income Based Measures like Economic Value Added," Tinbergen Institute Discussion Papers 14-056/V, Tinbergen Institute.
Helena María Bollas Araya & Elies Seguí Mas & Fernando Polo Garrido, 2014. "Sustainability reporting in European cooperative Banks: an exploratory analysis [Informes de sostenibilidad en cooperativas de crédito: un análisis de su divulgación en Europa]," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 115, pages 30-56.
Gerasimenko Valentina & Ochkovskaya Marina & Rybalko Maria, 2014. "Factors Affecting a Brands Perception in Russia," Working Papers 0007, Moscow State University, Faculty of Economics.
Monica Calcagno & Erika Cavriani, 2014. "Reimagining the design in the middle earth: From design driven innovation to design boosted cultural heritage," Working Papers 24, Venice School of Management - Department of Management, Università Ca' Foscari Venezia.
Salvatore Russo, 2014. "Assumptions for a combination of public value and performance management," Working Papers 27, Venice School of Management - Department of Management, Università Ca' Foscari Venezia.
Ivan Apostolov, 2014. "Revenue Recognition in Housing and Resort Construction – Issues and Prospects," Business & Management Compass, University of Economics Varna, issue 1, pages 29-39.
Slavi Genov, 2014. "Rotation And Independent Financial Audit," Business & Management Compass, University of Economics Varna, issue 3, pages 21-28.
Bannier, Christina E. & Wiemann, Markus, 2014. "Performance-sensitive debt: The intertwined effects of performance measurement and pricing grid asymmetry," CFS Working Paper Series 476, Center for Financial Studies (CFS).
Xu, Hongmei, 2014. "Why do small Chinese firms list on the Frankfurt Stock Exchange?," Discussion Papers of the Institute for Organisational Economics 11/2014, University of Münster, Institute for Organisational Economics.

2013

Florentin Caloian, 2013. "Analysing the sustainability of the entities quoted on the B.S.E. using accounting sustainability measures," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 15(Special 7), pages 743-758, November.
MilojeviÄ‡, Ivan & Vukoje, Aleksandra & MihajloviÄ‡, Milan, 2013. "Accounting Consolidation Of The Balance By The Acquisition Method," Estey Centre Journal of International Law and Trade Policy, Estey Centre for Law and Economics in International Trade, vol. 60(2).
Milojević, Ivan & Vukoje, Aleksandra & Mihajlović, Milan, 2013. "Accounting Consolidation Of The Balance By The Acquisition Method," Economics of Agriculture, Institute of Agricultural Economics, vol. 60(2), pages 1-16, July.
Claudiu Serban & Monica Patrutescu & Ovidia Doinea, 2013. "Evolution Of The Concept Of Accounting Estimation And Evaluation," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(41), pages 111-114.
Valeriu Brabete & Magdalena Mihai & Cristian Dragan & Adriana Iota, 2013. "Implementation Of Ifrs In Romania – Past, Present And Perspectives," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(41), pages 137-144.
Ph.D, Student Valentin Burca & Ph.D, Professor Mariana Nagy, 2013. "Impact Of Ifrs Transition On Firm-Valuation, An Accruals Analysis On Bse Companies," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, vol. 1(21), pages 26-45, NOVEMBER.
Assoc. Prof. Victoria Firescu Ph.D & Prof. Jenica Popescu Ph.D, 2013. "Quality Of Financial Reporting In Accordance With Ias 7 ”Cash Flow Statement”," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, vol. 1(21), pages 46-55, NOVEMBER.
Bocart, Fabian Y.R.P. & Hafner, Christian M., 2015. "Fair Revaluation of Wine as an Investment," Journal of Wine Economics, Cambridge University Press, vol. 10(2), pages 190-203, November.
- BOCART, Fabian & HAFNER, Christian, 2013. "Fair re-valuation of wine as an investment," LIDAM Discussion Papers CORE 2013025, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- Bocart, F. & Hafner, C., 2013. "Fair re-valuation of wine as an investment," LIDAM Discussion Papers ISBA 2013003, Université catholique de Louvain, Institute of Statistics, Biostatistics and Actuarial Sciences (ISBA).
- Bocart, Fabian Y.R.P. & Hafner, Christian, 2015. "Fair Revaluation of Wine as an Investment," LIDAM Reprints ISBA 2015040, Université catholique de Louvain, Institute of Statistics, Biostatistics and Actuarial Sciences (ISBA).
- Bocart, Fabian Y. R. P. & Hafner, Christian M., 2013. "Fair re-valuation of wine as an investment," SFB 649 Discussion Papers 2013-018, Humboldt University Berlin, Collaborative Research Center 649: Economic Risk.
Dumitru MatiÅŸ & Maria Ionela Damian & Carmen Giorgiana Bonaci, 2013. "Fair Value Measurement Disclosures: Particularities In The Context Of Listed Companies And European Funding," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(15), pages 1-3.
Ioan Pop & Szilveszter Fekete & Dan Dacian Cuzdriorean, 2013. "Relationship Between Accounting And Taxation In Romania: A Behavioral Analysis," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(15), pages 1-7.
John Sorros, 2013. "Predicting Earningsusing Cost Accounts Ratios: Evidence From Manufacturing Listed Firms," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(15), pages 1-10.
Nicolae Todea & Delia Corina MihÄƒlÅ£an, 2013. "Improving Human Resources Reporting In Non For Profit Organizations," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(15), pages 1-11.
Alina Beattrice Vladu & Barcelona Spain, 2013. "Machiavellianism And Short-Term Earnings Management Practices," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(15), pages 1-12.
Alina Beattrice Vladu & Barcelona Spain, 2013. "Smoothing Behavior Of Firms In Times Of Crisis: Empirical Evidence From The Spanish Economic Environment," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(15), pages 1-13.
Cristina BoÅ£a-Avram & Paula Ramona RÄƒchiÅŸan, 2013. "Analysing The Similarities Between Oecd Principles Versus European Corporate Governance Codes - An Internal Audit Perspective," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(15), pages 1-15.
Sorina Simona Bumbescu & Liliana Paschia (DincÄƒ), 2013. "The Cost Information Relevance In The Decision Foundation," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(15), pages 1-3.
Dan Dacian Cuzdriorean, 2013. "Most Recent Findings In Earnings Management Area: Interesting Insights From Traditionally Top 5 Leading Accounting Journals," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(15), pages 1-5.
Dan Dacian Cuzdriorean, 2013. "Students Attitudes Regarding The Ethics Of Earnings Management Activities: An Empirical Investigation," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(15), pages 1-6.
Ioana - Maria Dragu & Adriana Tiron- Tudor, 2013. "Gri Compliance And Prerequisites Of Integrated Reporting For Asian-Pacific Companies," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(15), pages 1-8.
David ALEXANDER, 2013. "The Soviet Accounting Bulletin, 1973-1983," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 12(2), pages 345-378, June.
Catalin Georgel TUDOR & Mirela GHEORGHE & Mirela OANCEA & Robert SOVA, 2013. "An Analysis Framework for Defining the Required IT&C Competencies for the Accounting Profession," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 12(4), pages 671-696, December.
Carlo Calandrini, 2013. "Ifrs 10, the key issue of accounting and disclosure standards," BANCARIA, Bancaria Editrice, vol. 1, pages 66-74, January.
Dylan G. Rassier, 2013. "Accounting for Intellectual Property Products: International Guidelines for National Economic Accounting and U.S. Rules for Financial Accounting," BEA Papers 0104, Bureau of Economic Analysis.
Valentina Ivanović, 2013. "The Key Characteristics of Financial Reporting in the European System of Central Banks," Journal of Central Banking Theory and Practice, Central bank of Montenegro, vol. 2(3), pages 47-69.
Iuliia Brushko, 2013. "Financial Signaling and Earnings Forecasts," CERGE-EI Working Papers wp498, The Center for Economic Research and Graduate Education - Economics Institute, Prague.
Florentin-Emil TANASĂ, 2013. "Natura Și Impactul Riscului De Fraudă Asupra Companiilor," Management Intercultural, Romanian Foundation for Business Intelligence, Editorial Department, issue 28, pages 84-97, August.
Marius Nicolae MICULESCU, 2013. "Cost Type Information - Efficiency Result Of Information Provided By Management Accounting," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 1, pages 114-119, June.
Lina Marleny López Sánchez, 2013. "Estándares internacionales y educación contable," Apuntes del Cenes, Universidad Pedagógica y Tecnológica de Colombia, June.
Tania Zulay Bencomo Escobar, 2013. "Validez espacial de las normas jurídicas: una mirada a la legislación tributaria venezolana," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada, December.
Campo Alcides Avellaneda Bautista & José Joaquín Ortiz Bojacá, 2013. "Explicación contamétrica de las dinámicas patrimoniales desde una concepción social," Revista Criterio Libre, Universidad Libre - Sede Principal, January.
Jorge Alberto Rivera Godoy & Ana Milena Padilla Ospina, 2013. "¿Los medios de comunicación en Colombia son una industria creadora de valor?," Revista Finanzas y Politica Economica, Universidad Católica de Colombia, vol. 5(2), pages 89-113, December.
Bocart, Fabian Y.R.P. & Hafner, Christian M., 2015. "Fair Revaluation of Wine as an Investment," Journal of Wine Economics, Cambridge University Press, vol. 10(2), pages 190-203, November.
- Bocart, F. & Hafner, C., 2013. "Fair re-valuation of wine as an investment," LIDAM Discussion Papers ISBA 2013003, Université catholique de Louvain, Institute of Statistics, Biostatistics and Actuarial Sciences (ISBA).
- Bocart, Fabian Y.R.P. & Hafner, Christian, 2015. "Fair Revaluation of Wine as an Investment," LIDAM Reprints ISBA 2015040, Université catholique de Louvain, Institute of Statistics, Biostatistics and Actuarial Sciences (ISBA).
- BOCART, Fabian & HAFNER, Christian, 2013. "Fair re-valuation of wine as an investment," LIDAM Discussion Papers CORE 2013025, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- Bocart, Fabian Y. R. P. & Hafner, Christian M., 2013. "Fair re-valuation of wine as an investment," SFB 649 Discussion Papers 2013-018, Humboldt University Berlin, Collaborative Research Center 649: Economic Risk.
Riana Iren RADU & Violeta ISAI, 2013. "Accounting and Financial Reports in the Gambling Monopoly - Measures for a Moral Economic System," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 1, pages 67-72.
Valentin BURCA, 2013. "Bankruptcy Risk in IFRS Era. Case Study on BSE Companies," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 3, pages 61-70.
Dragos Zelinschi & Yves Levant & Nicolas Berland, 2013. "Les motivations au découplage:l’exemple de l’introduction de L’IFRS 8," Revue Finance ContrÃ´le StratÃ©gie, revues.org, vol. 16(1), pages 49-68, March.
François Meyssonnier & Myriam Mincheneau, 2013. "Le contrôle de gestion des clubs de football professionnel," Revue Finance ContrÃ´le StratÃ©gie, revues.org, vol. 16(4), pages 63-81, December.
Beneish, Messod Daniel & Capkun, Vedran & Fridson, Martin S., 2013. "Defying Gravity: Costly Signaling to Mislead or to Inform?," HEC Research Papers Series 1024, HEC Paris.
Goh, Beng Wee & Li, Dan, 2013. "The Disciplining Effect of the Internal Control Provisions of the Sarbanes–Oxley Act on the Governance Structures of Firms," The International Journal of Accounting, Elsevier, vol. 48(2), pages 248-278.
Barclay, Michael J. & Heitzman, Shane M. & Smith, Clifford W., 2013. "Debt and taxes: Evidence from the real estate industry," Journal of Corporate Finance, Elsevier, vol. 20(C), pages 74-93.
Mensah, Yaw M. & Schoderbek, Michael P. & Sahay, Savita P., 2013. "The effect of administrative pay and local property taxes on student achievement scores: Evidence from New Jersey public schools," Economics of Education Review, Elsevier, vol. 34(C), pages 1-16.
Apergis, Nicholas & Eleftheriou, Sofia & Payne, James E., 2013. "The relationship between international financial reporting standards, carbon emissions, and R&D expenditures: Evidence from European manufacturing firms," Ecological Economics, Elsevier, vol. 88(C), pages 57-66.
Zhang, Yuyang & Uchida, Konari & Bu, Hua, 2013. "How do accounting standards and insiders' incentives affect earnings management? Evidence from China," Emerging Markets Review, Elsevier, vol. 16(C), pages 78-99.
García-Sánchez, Isabel-María & Rodríguez-Ariza, Lázaro & Frías-Aceituno, José-Valeriano, 2013. "The cultural system and integrated reporting," International Business Review, Elsevier, vol. 22(5), pages 828-838.
Rogers, Jonathan L. & Van Buskirk, Andrew, 2013. "Bundled forecasts in empirical accounting research," Journal of Accounting and Economics, Elsevier, vol. 55(1), pages 43-65.
Roychowdhury, Sugata & Martin, Xiumin, 2013. "Understanding discretion in conservatism: An alternative viewpoint," Journal of Accounting and Economics, Elsevier, vol. 56(2), pages 134-146.
Badertscher, Brad A. & Katz, Sharon P. & Rego, Sonja O., 2013. "The separation of ownership and control and corporate tax avoidance," Journal of Accounting and Economics, Elsevier, vol. 56(2), pages 228-250.
Andriosopoulos, Dimitris & Andriosopoulos, Kostas & Hoque, Hafiz, 2013. "Information disclosure, CEO overconfidence, and share buyback completion rates," Journal of Banking & Finance, Elsevier, vol. 37(12), pages 5486-5499.
Lunawat, Radhika, 2013. "An experimental investigation of reputation effects of disclosure in an investment/trust game," Journal of Economic Behavior & Organization, Elsevier, vol. 94(C), pages 130-144.
Irani, Rustom M. & Oesch, David, 2013. "Monitoring and corporate disclosure: Evidence from a natural experiment," Journal of Financial Economics, Elsevier, vol. 109(2), pages 398-418.
Kryzanowski, Lawrence & Zhang, Ying, 2013. "Financial restatements by Canadian firms cross-listed and not cross-listed in the U.S," Journal of Multinational Financial Management, Elsevier, vol. 23(1), pages 74-96.
Gulsah ATAGAN & Suleyman YUKCU, 2013. "Effect of Packing Cost on The Sales Price and Contribution Margin," Ege Academic Review, Ege University Faculty of Economics and Administrative Sciences, vol. 13(1), pages 1-9.
Mennicken, Andrea, 2013. "Too big to fail and too big to succeed: accounting and privatisation in the Prison Service of England and Wales," LSE Research Online Documents on Economics 46366, London School of Economics and Political Science, LSE Library.
Kurunmaki, Liisa & Miller, Peter, 2013. "Calculating failure: the making of a calculative infrastructure for forgiving and forecasting failure," LSE Research Online Documents on Economics 50673, London School of Economics and Political Science, LSE Library.
Van der Stede, Wim A., 2013. "Introduction: accounting matters," LSE Research Online Documents on Economics 65582, London School of Economics and Political Science, LSE Library.
Bocart, Fabian Y.R.P. & Hafner, Christian M., 2015. "Fair Revaluation of Wine as an Investment," Journal of Wine Economics, Cambridge University Press, vol. 10(2), pages 190-203, November.
- BOCART, Fabian & HAFNER, Christian, 2013. "Fair re-valuation of wine as an investment," LIDAM Discussion Papers CORE 2013025, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- Fabian Y.R.P. Bocart & Christian M. Hafner, 2013. "Fair re-valuation of wine as an investment," SFB 649 Discussion Papers SFB649DP2013-018, Sonderforschungsbereich 649, Humboldt University, Berlin, Germany.
- Bocart, Fabian Y.R.P. & Hafner, Christian, 2015. "Fair Revaluation of Wine as an Investment," LIDAM Reprints ISBA 2015040, Université catholique de Louvain, Institute of Statistics, Biostatistics and Actuarial Sciences (ISBA).
- Bocart, F. & Hafner, C., 2013. "Fair re-valuation of wine as an investment," LIDAM Discussion Papers ISBA 2013003, Université catholique de Louvain, Institute of Statistics, Biostatistics and Actuarial Sciences (ISBA).
Akinloye Akindayomi, 2013. "Capital Gains Taxation And Stock Market Investments: Empirical Evidence," Accounting & Taxation, The Institute for Business and Finance Research, vol. 5(2), pages 1-12.
Carmen B. RÃos-Figueroa & Rogelio J. Cardona, 2013. "Does Experience Affect Auditorsâ€™ Professional Judgment? Evidence From Puerto Rico," Accounting & Taxation, The Institute for Business and Finance Research, vol. 5(2), pages 13-32.
Bernard Morard & Alexandru Stancu & Christophe Jeannette, 2013. "Time Evolution Analysis And Forecast Of Key Performance Indicators In A Balanced Scorecard," Global Journal of Business Research, The Institute for Business and Finance Research, vol. 7(2), pages 9-27.
Richard Zhe Wang, 2013. "This paper empirically tests the relation between a firmâ€™s degree of accounting conservatism and its level of operating risk. This paper constitutes the first empirical study in the accounting liter," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, vol. 7(1), pages 55-68.
Carmen Rios Figueroa, 2013. "The Effect Of Cultural Knowledge In The Perception Of Auditors: Internal Controls And Fraud, Efecto Del Conocimiento Cultural En La Percepcion De Los Auditores: Controles Internos Y Fraude," Revista Internacional Administracion & Finanzas, The Institute for Business and Finance Research, vol. 6(2), pages 15-32.
Ece ERDENER ACAR & Serdar ÖZKAN & Yasemin ZENGİN KARAİBRAHİMOĞLU, 2013. "Accounting conservatism in the post-IFRS period: Do provisions matter?," Iktisat Isletme ve Finans, Bilgesel Yayincilik, vol. 28(324), pages 109-130.
Jazmín Sánchez & David Pincay, 2013. "La Contabilidad Pública en América Latina y el Devengo en Ecuador," Analítika, Analítika - Revista de Análisis Estadístico/Journal of Statistical Analysis, vol. 6(2), pages 19-29, Diciembre.
Andriana Putintica & Carmen Giorgiana Bonaci, 2013. "Does cash flow affect investment? Evidence from the romanian capital market," International Journal of Entrepreneurial Knowledge, Center for International Scientific Research of VSO and VSPP, vol. 1(1), pages 53-60, December.
Loredana Oana Hutanu (Toma), 2013. "Systemes Comptables Dans Le Contexte De La Mondialisation," CES Working Papers, Centre for European Studies, Alexandru Ioan Cuza University, vol. 5(3), pages 388-397, September.
Simon Loretz & Padraig Moore, 2013. "Corporate tax competition between firms," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 20(5), pages 725-752, October.
- Simon Loretz & Padraig J. Moore, 2009. "Corporate Tax Competition between Firms," Working Papers 0912, Oxford University Centre for Business Taxation.
- Loretz, Simon & Moore, Padraig J., 2009. "Corporate tax competition between firms," Working Papers in Economics 2009-3, University of Salzburg.
- Simon Loretz & Padraig J. Moore, 2009. "Corporate tax competition between firms," Working Papers 2009/19, Institut d'Economia de Barcelona (IEB).
Paul Anglin & Robert Edelstein & Yanmin Gao & Desmond Tsang, 2013. "What is the Relationship Between REIT Governance and Earnings Management?," The Journal of Real Estate Finance and Economics, Springer, vol. 47(3), pages 538-563, October.
Shih-Cheng Lee & Chien-Ting Lin & Min-Teh Yu, 2013. "A fractional cointegration approach to testing the Ohlson accounting based valuation model," Review of Quantitative Finance and Accounting, Springer, vol. 41(3), pages 535-547, October.
Santanu Mitra & Mahmud Hossain & Pankaj Jain, 2013. "Product market power and management’s action to avoid earnings disappointment," Review of Quantitative Finance and Accounting, Springer, vol. 41(4), pages 585-610, November.
Iuliana Cenar & Letitia Maria Isac, 2013. "International Accounting Standards on Business Combinations and Their Implementation in the Accounting in Romania," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 5(Special 1), pages 92-100, December.
Victor Munteanu & Marlena Neagu & Cristina Maria Gheorghian, 2013. "Interference between Financial Reporting and Corporate Governance Policy," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 5(4), pages 10-14, December.
Philip Brown, 2013. "Some Observations on Research on the Benefits to Nations of Adopting IFRS," The Japanese Accounting Review, Research Institute for Economics & Business Administration, Kobe University, vol. 3, pages 1-19, December.
Bridget McNally & Tom O'Connor, 2013. "Actuarial Valuation of Pension Schemes- An Irish Perspective," Economics Department Working Paper Series n239-13.pdf, Department of Economics, National University of Ireland - Maynooth.
Roman Poberezhnyi, 2013. "Forming the Strategic Potential for Development of Machine-building Enterprises: The Balanced Scorecard in Use," Theory Methodology Practice (TMP), Faculty of Economics, University of Miskolc, vol. 9(02), pages 79-83.
Iuga Vasile, 2013. "Financial Reporting, between Common Sense and Legal Standards [Raportarea financiară, între bun simţ şi normare juridică]," Revista OEconomica, Romanian Society for Economic Science, Revista OEconomica, issue 01, March.
Hristea Anca Maria, 2013. "The Analysis Of The Real Estate Investments In The Current Economic Environment," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 103-112, July.
Bunget Ovidiu Constantin & Dumitrescu Alin Constantin & Deliu Delia, 2013. "The Relevance Of Accounting Information Generated By The Application Of Ias 29 Related To Shareholders Capital," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 1165-1170, July.
Dãnescu Tatiana & Cãlean Ioana & Sîrb Lucian, 2013. "Legal Treatment In The Management Of Forest Resources," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 1210-1220, July.
Dana Simona Gherai & Diana Elisabeta Balaciu, 2013. "Role Of Internal Auditing In Risk Management In The Public Sector And Local Entities - Case Study Bihor County," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 1324-1333, July.
Popa Adriana Florina & Vilsanoiu Daniel & Dobre Florin & Stanila Oana Georgiana, 2013. "Using Dependency Structure Matrix In Optimazing Financial Audit Process," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 1345-1353, July.
Herczeg Adrienn, 2013. "Profitability And Sources Of General Manufacturers In 2009-2011," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 382-389, December.
Cãlean Ioana & Rof Leti?ia Maria, 2013. "Addressing the Concept of Performance and its Quantification in Romanian and French Vision," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1146-1150, May.
Dobre Florin & Vîlsãnoiu Daniel & Popa Adriana Florina, 2013. "Financial Reporting under XBRL and the Impact on the Financial Audit," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1199-1203, May.
Dobre Florin, & Popa Adriana Florina & Laura Brad, 2013. "Briefing in History of Audit and Financial Reporting," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1204-1209, May.
Lenghel Radu Dorin, 2013. "Views on the Internal Control System of Economic Entities," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1321-1326, May.
Lenghel Radu Dorin, 2013. "Views on the Internal Control System of Public Entities," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1327-1332, May.
Mãnescu Dragotoiu Mileva Valentina & Þogoe Greti Daniela & Avram Veronel, 2013. "Accounting Policies Influence Upon the Position and Financial Performance in an Enterprise," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1363-1366, May.
Niþoi (Barbu) Nicoleta & Barbu Costel & Nistor Ion, 2013. "Diversity and Consensus on the Status of Accounting," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1405-1409, May.
Sahlian Daniela Nicoleta & Stanila Georgiana Oana & Ispas Simona, 2013. "Solvency Margin in Insurance Field – The Need for IFRS Compliance," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1480-1485, May.
Tãnasã Florentin & Prodan-Palade Doina, 2013. "Case Study on the Accounting Policies Used by Companies Listed on the Bucharest Stock Exchange (BSE) Tier I," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1519-1523, May.
Þaicu Marian & Dumitru Mihaela, 2013. "Aspects Regarding the Relevance of the Performance Measurement Indicators," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1543-1548, May.
Ungureanu Sebastian, 2013. "Performance Analysis on Intermediary Balance Management Panel," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1569-1574, May.
Carata? Maria Alina & Spãtariu Elena Cerasela & Trandafir Raluca Andreea, 2013. "Internal Audit, Internal Control and Organizational Culture – Active Ingredients in Conquering the CrisisAbstract:The global financial crisis has determined significant changes among financial regulat," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 553-557, May.
Lenghel Radu Dorin, 2013. "Considerations on the Auditing of Tangible AssetsAbstract:As for the most significant audit procedures and audit tests (content procedures), regarding the auditing of tangible assets, they are represe," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 621-626, May.
Morariu Ana & Petroianu Grazia-Oana & Dãucianu (Avram) Mihaela, 2013. "The Predictive Analysis of Going Concern Business at the level of Economic EntitiesAbstract:Accounting estimations, predictions and evaluations need consistancy when applying accounting principles. Th," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 636-641, May.
Pepi Mitica, 2013. "Evaluation of Knowledge-based Assets in the Modern EconomyAbstract:A great challenge of modern economy is the valuation of intangible assets and special knowledge asset. Emergence of the modern econom," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 667-672, May.
Melinda Timea Fülöp, 2013. "Correlation Analysis of the Audit Committee and Profitability Indicators," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 13(1), pages 139-148.
Marius Deac, 2013. "Romanian Accounting - A Tale of Two Standards," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 13(1), pages 89-98.
Thapa, Priya Darshini Pun, 2013. "How does profitability get affected by working capital management in food and beverages industry?," MPRA Paper 50926, University Library of Munich, Germany.
Popoola, Oluwatoyin Muse Johnson & Che-Ahmad, Ayoib & Samsudin, Rose Shamsiah & Ahmad, Hartini, 2013. "An Examination of Task Performance Fraud Risk Assessment on Forensic Accountant Knowledge and Mindset in Nigerian Public Sector," MPRA Paper 66647, University Library of Munich, Germany, revised Apr 2013.
Popoola, Oluwatoyin Muse Johnson & Che-Ahmad, Ayoib & Samsudin, Rose Shamsiah, 2013. "Forensic Accounting Knowledge and Skills on Task Performance Fraud Risk Assessment: Nigerian Public Sector Experience," MPRA Paper 66676, University Library of Munich, Germany, revised 2013.
Popoola, Oluwatoyin Muse Johnson & Che-Ahmad, Ayoib & Samsudin, Rose Shamsiah & Yussof, Rushami Zien, 2013. "The Impact of Task Performance Fraud Risk Assessment on Forensic Skills and Mindsets: A Conceptual Model," MPRA Paper 66774, University Library of Munich, Germany, revised 2013.
Barbora Janasová, 2013. "Motivation of Czech Employees by the Balanced Scorecard of the Multinational Company - an Empirical Study," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2013(3), pages 116-132.
Jérôme LARTIGAU, 2013. "Prospective Payment Systems And Evolution Of Management Control In French Hospitals: An Overview," Scientific Bulletin - Economic Sciences, University of Pitesti, vol. 12(2), pages 24-39.
Cristina Boța-Avram, 2013. "Effects Of Governance On Corporate Ethics: A Cross-Country Investigation," Romanian Economic Journal, Department of International Business and Economics from the Academy of Economic Studies Bucharest, vol. 16(50), pages 3-26, December.
Yilmaz, Emine & Aktaş, Sonnur & Özer, Gökhan & Özcan, Murat, 2013. "The Factors Affecting Information Technology Usage Behavior of Tax Office Employees in the Black Sea Region of Turkey," Business and Economics Research Journal, Uludag University, Faculty of Economics and Administrative Sciences, vol. 4(2), pages 1-1, April.
Bozkurt, Orhan & İslamoğlu, Mehmet & Öz, Yaşar, 2013. "Perceptions of professionals interested in accounting and auditing about acceptance and adaptation of global financial reporting standards," Journal of Economics, Finance and Administrative Science, Universidad ESAN, vol. 18(34), pages 16-23.
Radojko LUKIC, 2013. "The Influence of Working Assets Efficiency Management on the Profitability of Trade in Serbia," REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 14(5), pages 731-745, December.
Marian TAICU & Gheorghe SAVOIU & Malvina FLOREA, 2013. "The Company Overall Performance Accounting and Some Statistical Management Tools," Romanian Statistical Review Supplement, Romanian Statistical Review, vol. 61(1), pages 105-118, March.
Seckin GONEN, & Goktug YUCETURK, 2013. "Web Sitesi Maliyetlerinin Turkiye Muhasebe Standartlari Acisindan Incelenmesine Yonelik Bir Uygulama," Research Journal of Politics, Economics and Management, Sakarya University, Faculty of Economics and Administrative Sciences, vol. 1(2), pages 21-36, April.
Florin Constantin Dima & Corina Maria Ducu, 2013. "Corporate Governance – A Key Element of the Entity," Journal of Knowledge Management, Economics and Information Technology, ScientificPapers.org, vol. 3(6), pages 1-5, December.
Victor Troacă, 2013. "Models for Analyzing the Business Solvency under Economic Crisis Conditions," Journal of Knowledge Management, Economics and Information Technology, ScientificPapers.org, vol. 3(6), pages 1-27, December.
Christian Hofmann & Yvette E. Hofmann, 2013. "Unternehmenszusammenschluss und Unternehmenskultur — Auswirkungen auf die Gestaltung von Anreizsystemen und Performancemessung," Schmalenbach Journal of Business Research, Springer, vol. 65(2), pages 136-166, March.
Bassam Baroma & Andrea Bellisario & Antonio Chirico & Andrea Appolloni, 2013. "Breakthroughs in the Management Accounting Science: Imaging a Balanced Scorecard Thought by Lean Philosophy Rationales," Transition Studies Review, Springer;Central Eastern European University Network (CEEUN), vol. 20(2), pages 239-251, October.
Cristina Boţa-Avram, 2013. "The Interplay Between Governance and Global Competitiveness: Evidence from a Cross-Country Survey," Transition Studies Review, Springer;Central Eastern European University Network (CEEUN), vol. 20(3), pages 381-388, November.
Carmen ANTON & Cristinel CONSTANTIN, 2013. "The Accounting – Taxation Relationship In The Opinion Of The Financial – Accounting Services Providers," Journal of Applied Economic Sciences Quarterly, ASERS Publishing, vol. 0(2), pages 133-140, July.
ABDELKARIM Abdelali, 2013. "Environmental Performance of Companies in the Iron and Steel Industry. Accounting Aspects," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 13-18, May.
CORNEAN Andra Nicoleta, 2013. "The Connection Between Economic Information and the Informational System in Credit Institutions," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 152-155, May.
BUFAN Ioana-Diana, 2013. "The Role of Managerial Accounting in the Management Process," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 73-76, May.
ABDELKARIM Abdelali, 2013. "Critical Analysis of the Cost Calculation System Used in Iron and Steel Industry in Libya," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 9-12, May.
Benita M. Gullkvist, 2013. "Drivers of change in management accounting practices in an ERP environment," International Journal of Business and Economic Sciences Applied Research (IJBESAR), Democritus University of Thrace (DUTH), Kavala Campus, Greece, vol. 6(2), pages 149-174, September.
Stenzel, A. & Wagner, W.B., 2013. "Asset Opacity and Liquidity," Other publications TiSEM 36533529-29b8-4e85-9abd-0, Tilburg University, School of Economics and Management.
- Wagner, Wolf & Stenzel, AndrÃ©, 2015. "Opacity and Liquidity," CEPR Discussion Papers 10665, C.E.P.R. Discussion Papers.
- Stenzel, A. & Wagner, W.B., 2013. "Asset Opacity and Liquidity," Discussion Paper 2013-066, Tilburg University, Center for Economic Research.
- Stenzel, A. & Wagner, W.B., 2013. "Asset Opacity and Liquidity," Other publications TiSEM 995e0699-a8d9-4a58-a120-e, Tilburg University, School of Economics and Management.
- André Stenzel & Wolf Wagner, 2018. "Opacity, Liquidity and Disclosure Policies," CRC TR 224 Discussion Paper Series crctr224_2018_065, University of Bonn and University of Mannheim, Germany.
Stenzel, A. & Wagner, W.B., 2013. "Asset Opacity and Liquidity," Discussion Paper 2013-066, Tilburg University, Center for Economic Research.
- Stenzel, A. & Wagner, W.B., 2013. "Asset Opacity and Liquidity," Other publications TiSEM 36533529-29b8-4e85-9abd-0, Tilburg University, School of Economics and Management.
- Stenzel, A. & Wagner, W.B., 2013. "Asset Opacity and Liquidity," Other publications TiSEM 995e0699-a8d9-4a58-a120-e, Tilburg University, School of Economics and Management.
Stenzel, A. & Wagner, W.B., 2013. "Asset Opacity and Liquidity," Other publications TiSEM 36533529-29b8-4e85-9abd-0, Tilburg University, School of Economics and Management.
- Stenzel, A. & Wagner, W.B., 2013. "Asset Opacity and Liquidity," Other publications TiSEM 995e0699-a8d9-4a58-a120-e, Tilburg University, School of Economics and Management.
- Stenzel, A. & Wagner, W.B., 2013. "Asset Opacity and Liquidity," Discussion Paper 2013-066, Tilburg University, Center for Economic Research.
Jeff P. Boone & Inder K. Khurana & K. K. Raman, 2013. "Religiosity and Tax Avoidance," Working Papers 0198acc, College of Business, University of Texas at San Antonio.
Pedro Carmona Ibáñez & Julián Martínez Vargas & José Pozuelo Campillo, 2013. "Diagnóstico económico-financiero de la empresa cooperativa: (Un estudio comparado de los años 2004 y 2007) [Economic and financial diagnosis of cooperative enterprises: (A comparative study of the ," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 110, pages 43-95.
Elisa Cavezzali & Jacopo Crepaldi & Ugo Rigoni, 2014. "Proximity to hubs of expertise and financial analyst forecast accuracy," Eurasian Business Review, Springer;Eurasia Business and Economics Society, vol. 4(2), pages 157-179, December.
- Elisa Cavezzali & Jacopo Crepaldi & Ugo Rigoni, 2013. "Proximity to Hubs of Expertise in Financial Analyst Forecast Accuracy," Working Papers 8, Venice School of Management - Department of Management, Università Ca' Foscari Venezia.
Elisa Cavezzali & Ugo Rigoni, 2013. "Financial Analysts' Forecast Accuracy: Do valuation methods matter?," Working Papers 9, Venice School of Management - Department of Management, Università Ca' Foscari Venezia.
John M. Barrios & Marco Fasan & Daniele Macciocchi, 2013. "CEO turnover, earnings management and value relevance. A theoretical analysis on the Italian context," Working Papers 11, Venice School of Management - Department of Management, Università Ca' Foscari Venezia.
Lyubomira Dimitrova, 2013. "Reporting gratuitously acquired funds in economic organizations," Business & Management Compass, University of Economics Varna, issue 2, pages 108-117.
Gary Pan, 2013. "Dynamics of Governing IT Innovation in Singapore:A Casebook," World Scientific Books, World Scientific Publishing Co. Pte. Ltd., number 8579, August.
Blaufus, Kay & Bob, Jonathan & Trinks, Matthias, 2013. "How will the court decide? Tax experts and the estimation of tax risk," arqus Discussion Papers in Quantitative Tax Research 150, arqus - Arbeitskreis Quantitative Steuerlehre.
Blaufus, Kay & Zinowsky, Tim, 2013. "Investigating the determinants of experts' tax aggressiveness: Experience and personality traits," arqus Discussion Papers in Quantitative Tax Research 151, arqus - Arbeitskreis Quantitative Steuerlehre.
Henselmann, Klaus & Scherr, Elisabeth & Ditter, Dominik, 2013. "Applying Benford's Law to individual financial reports: An empirical investigation on the basis of SEC XBRL filings," Working Papers in Accounting Valuation Auditing 2012-1 [rev.], Friedrich-Alexander University Erlangen-Nuremberg, Chair of Accounting and Auditing.
Bocart, Fabian Y.R.P. & Hafner, Christian M., 2015. "Fair Revaluation of Wine as an Investment," Journal of Wine Economics, Cambridge University Press, vol. 10(2), pages 190-203, November.
- Bocart, F. & Hafner, C., 2013. "Fair re-valuation of wine as an investment," LIDAM Discussion Papers ISBA 2013003, Université catholique de Louvain, Institute of Statistics, Biostatistics and Actuarial Sciences (ISBA).
- Bocart, Fabian Y.R.P. & Hafner, Christian, 2015. "Fair Revaluation of Wine as an Investment," LIDAM Reprints ISBA 2015040, Université catholique de Louvain, Institute of Statistics, Biostatistics and Actuarial Sciences (ISBA).
- Bocart, Fabian Y. R. P. & Hafner, Christian M., 2013. "Fair re-valuation of wine as an investment," SFB 649 Discussion Papers 2013-018, Humboldt University Berlin, Collaborative Research Center 649: Economic Risk.
- BOCART, Fabian & HAFNER, Christian, 2013. "Fair re-valuation of wine as an investment," LIDAM Discussion Papers CORE 2013025, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).

2012

Muhiddin Pulatov, 2012. "System Analysis Of Intellectual Property Indicators Of Financial Statements," European Journal of Business and Economics, Central Bohemia University, vol. 6(0), pages 15-161:6, September.
Andra Cornean & Ioana Bufan, 2012. "Evolution In Time Of An Economic Entity’S Performance," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(40), pages 112-115.
Anca Antoaneta Varzaru, 2012. "An Operational Model To Analyze The Evolution Of Wage Bill For Smes In Romania," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(40), pages 129-136.
Mihaela Cristina Gheorghe, 2012. "Creative Accounting In The Context Of An “Efficient” Management," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(40), pages 187-190.
Maria Sandu, 2012. "The Accountant And Fiscal Point Of Viev Concerning Some Of The Tva Paying Persons Obligations," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 3(40), pages 205-214.
Magdalena MIHAI & Cristian DRAGAN & Valeriu BRABETE & Adriana IOTA, 2012. "Considerations concerning the influence of foreign trade activities on getting financial and accounting information," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, vol. 1(14), pages 74-78, December.
Letiția Maria Rof, 2012. "Advanced Costing Methods And Their Utility In Organizing Management Accounting," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, vol. 1(18), pages 62-69, April.
Dan Dacian Cuzdriorean & Dumitru MatiÅŸ, 2012. "The Relationship Between Accounting And Taxation Insight The European Union: The Influence Of The International Accounting Regulation," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(14), pages 1-2.
Carmen-Alexandra Baltariu & Andreea CÃ®rstea, 2012. "Harmonization Of Goodwill Reporting Practice In The Consolidated Financial Statements Of Romanian Groups," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(14), pages 1-1.
Tamas Attila Szora & JoldoÅŸ (Udrea) Ana-Maria & Dobra Iulian & Turta Irina, 2012. "The Principle Of Business Continuity In Terms Of Financial Audit," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(14), pages 1-13.
Sorin Briciu & Constantin Groza & Alina PuÅ£an, 2012. "Small Business Development During The Crisis," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(14), pages 1-2.
Nadia ALBU & Camelia Iuliana LUNGU, 2012. "A Profile of JAMIS Publications between 2006 and 2012. Reflections on the Journey towards Internationalization," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 11(2), pages 141-162, June.
Catalin Nicolae ALBU & Serban TOADER, 2012. "Bridging the Gap between Accounting Academic Research and Practice: Some Conjectures from Romania," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 11(2), pages 163-173, June.
Belverd E. NEEDLES, Jr. & Ahmet TUREL & Evren Dilek SENGUR & Asli TUREL, 2012. "Corporate Governance in Turkey: Issues and Practices of High-Performance Companies," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 11(4), pages 510-531, December.
Miroslava Vitasovic, 2012. "Analysis And Contribution Of Accounting Information System And Financial Management System With Respect To The Budget Development In Local Units," Economic Thought and Practice, Department of Economics and Business, University of Dubrovnik, vol. 21(2), pages 563-594, december.
Yuan-ho Lee & Lung-Tan Lu & An-De Sung, 2012. "A Measure to the Operational Performance of International Hotels in Taiwan: DEA and Malmquist Approach," Review of Economics & Finance, Better Advances Press, Canada, vol. 2, pages 73-83, February.
Antonio Somoza Lopez, 2012. "Una aproximacion a la manipulacion de los resultados en las PYMES espanolas," Working Papers in Economics 276, Universitat de Barcelona. Espai de Recerca en Economia.
David Hirshleifer & Angie Low & Siew Hong Teoh, 2012. "Are Overconfident CEOs Better Innovators?," Journal of Finance, American Finance Association, vol. 67(4), pages 1457-1498, August.
- Hirshleifer, David & Low, Angie & Teoh, Siew Hong, 2010. "Are Overconfident CEOs Better Innovators?," MPRA Paper 22425, University Library of Munich, Germany.
Delci Grapegia Dal Vesco & Ilse Maria Beuren, 2012. "Teoria Da Estrutura De Propriedade: Redes Sociais Em Periódicos Internacionais De Alto Impacto," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada, June.
Martha Liliana Arias Bello & Edgar Emilio Salazar Baquero, 2012. "Efectos del debido proceso en la formulación de la NIIF 13: mediciones a valor razonable," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada, June.
Fabián Leonardo Quinche Martín, 2012. "El potencial de los estudios retóricos en la investigación contable," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada, June.
Ignacio Velez-Pareja, Felipe Mejia-Pelaez, James W. Kolari & Felipe Mejia-Pelaez & James W. Kolari, 2012. "Blind Man's Buff: On the Search of the Optimal Capital Structure," Proyecciones Financieras y Valoración 10722, Master Consultores.
Yahya Ali Al-Matari & Abdullah Kaid Al-Swidi & Faudziah Hanim Bt Fadzil & Ebrahim Mohammed Al-Matari, 2012. "Board of Directors, Audit Committee Characteristics and Performance of Saudi Arabia Listed Companies," International Review of Management and Marketing, Econjournals, vol. 2(4), pages 241-251.
Al-Hares, Osama M. & AbuGhazaleh, Naser M. & Haddad, Ayman E., 2012. "Value relevance of earnings, book value and dividends in an emerging capital market: Kuwait evidence," Global Finance Journal, Elsevier, vol. 23(3), pages 221-234.
Kross, William J. & Suk, Inho, 2012. "Does Regulation FD work? Evidence from analysts' reliance on public disclosure," Journal of Accounting and Economics, Elsevier, vol. 53(1), pages 225-248.
Landsman, Wayne R. & Maydew, Edward L. & Thornock, Jacob R., 2012. "The information content of annual earnings announcements and mandatory adoption of IFRS," Journal of Accounting and Economics, Elsevier, vol. 53(1), pages 34-54.
Numan, Wieteke & Willekens, Marleen, 2012. "An empirical test of spatial competition in the audit market," Journal of Accounting and Economics, Elsevier, vol. 53(1), pages 450-465.
Hou, Kewei & van Dijk, Mathijs A. & Zhang, Yinglei, 2012. "The implied cost of capital: A new approach," Journal of Accounting and Economics, Elsevier, vol. 53(3), pages 504-526.
- Hou, Kewei & van Dijk, Mathijs A. & Zhang, Yinglei, 2010. "The Implied Cost of Capital: A New Approach," Working Paper Series 2010-4, Ohio State University, Charles A. Dice Center for Research in Financial Economics.
Beatty, Anne & Liao, Scott & Weber, Joseph, 2012. "Evidence on the determinants and economic consequences of delegated monitoring," Journal of Accounting and Economics, Elsevier, vol. 53(3), pages 555-576.
Chakrabarty, Bidisha & Moulton, Pamela C., 2012. "Earnings announcements and attention constraints: The role of market design," Journal of Accounting and Economics, Elsevier, vol. 53(3), pages 612-634.
Argilés bosch, Josep M.a & Aliberch, Anna Sabata & Blandón, Josep García, 2012. "A Comparative Study of Difficulties in Accounting Preparation and Judgement in Agriculture Using Fair Value and Historical Cost for Biological Assets Valuation," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 15(1), pages 109-142.
Escobar-Rodríguez, Tomás & Gago-Rodríguez, Susana, 2012. "“We were the first to support a major is innovation”. Research into the motivations of spanish pioneers in XBRL," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 15(1), pages 91-108.
Andrew Ellul & Tullio Jappelli & Marco Pagano & Fausto Panunzi, 2016. "Transparency, Tax Pressure, and Access to Finance," Review of Finance, European Finance Association, vol. 20(1), pages 37-76.
- Andrew Ellul & Tullio Jappelli & Marco Pagano & Fausto Panunzi, 2012. "Transparency, Tax Pressure and Access to Finance," FMG Discussion Papers dp705, Financial Markets Group.
- Ellul, Andrew & Jappelli, Tullio & Pagano, Marco & Panunzi, Fausto, 2012. "Transparency, tax pressure and access to finance," LSE Research Online Documents on Economics 119048, London School of Economics and Political Science, LSE Library.
- Pagano, Marco & Jappelli, Tullio & Panunzi, Fausto & Ellul, Andrew, 2012. "Transparency, Tax Pressure and Access to Finance," CEPR Discussion Papers 8939, C.E.P.R. Discussion Papers.
- Andrew Ellul & Tullio Jappelli & Marco Pagano & Fausto Panunzi, 2012. "Transparency, Tax Pressure and Access to Finance," CSEF Working Papers 310, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy, revised 04 Feb 2015.
Giraudeau, Martin, 2012. "Remembering the future: entrepreneurship guidebooks in the US, from meditation to method (1945-1975)," LSE Research Online Documents on Economics 44474, London School of Economics and Political Science, LSE Library.
Ashby, Simon & Palermo, Tommaso & Power, Michael, 2012. "Risk culture in financial organisations: an interim report," LSE Research Online Documents on Economics 47488, London School of Economics and Political Science, LSE Library.
Andrew Ellul & Tullio Jappelli & Marco Pagano & Fausto Panunzi, 2016. "Transparency, Tax Pressure, and Access to Finance," Review of Finance, European Finance Association, vol. 20(1), pages 37-76.
- Ellul, Andrew & Jappelli, Tullio & Pagano, Marco & Panunzi, Fausto, 2012. "Transparency, tax pressure and access to finance," LSE Research Online Documents on Economics 119048, London School of Economics and Political Science, LSE Library.
- Andrew Ellul & Tullio Jappelli & Marco Pagano & Fausto Panunzi, 2012. "Transparency, Tax Pressure and Access to Finance," FMG Discussion Papers dp705, Financial Markets Group.
- Pagano, Marco & Jappelli, Tullio & Panunzi, Fausto & Ellul, Andrew, 2012. "Transparency, Tax Pressure and Access to Finance," CEPR Discussion Papers 8939, C.E.P.R. Discussion Papers.
- Andrew Ellul & Tullio Jappelli & Marco Pagano & Fausto Panunzi, 2012. "Transparency, Tax Pressure and Access to Finance," CSEF Working Papers 310, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy, revised 04 Feb 2015.
Rasmussen, Ole Dahl, 2012. "Interest rates in community-managed microfinance: How the poorest Africans earn sixty percent return on their savings," Discussion Papers on Economics 9/2012, University of Southern Denmark, Department of Economics.
Serge Valant Gandja & Christophe Estay, 2012. "Make-or-Buy Decisions: What Choice for an Accounting Services in a Developing Country?," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 2(4), pages 259-271, October.
Banu Dincer, 2012. "The Foreign Equity in Banking Industry and the Effectiveness of Corporate Governance: Essential or a Soap Opera?," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 2(4), pages 339-352, October.
Deborah K. Jones & Albert D. Spalding, Jr., 2012. "Finding The Outer Limits Of Irs Accounting Discretion: The Kollman Case," Accounting & Taxation, The Institute for Business and Finance Research, vol. 4(1), pages 109-122.
Liz Washington Arnold & Peter Harris, 2012. "An Empirical Analysis Of Market Reaction To Corporate Accounting Malfeasance," Accounting & Taxation, The Institute for Business and Finance Research, vol. 4(1), pages 25-42.
Nirosh Kuruppu, 2012. "A Structured Pedagogy For Integrating Generalized Audit Software Into The Auditing Curriculum," Business Education and Accreditation, The Institute for Business and Finance Research, vol. 4(1), pages 113-121.
Maria H. Sanchez & Shirley Wei Zhang, 2012. "The Role Of The Expert Witness In Accounting Fraud Cases," Global Journal of Business Research, The Institute for Business and Finance Research, vol. 6(1), pages 103-111.
Maria Sanchez, 2012. "The Role Of The Forensic Accountant In A Medicare Fraud Identity Theft Case," Global Journal of Business Research, The Institute for Business and Finance Research, vol. 6(3), pages 85-92.
Jan Bartholdy & Cesario Mateus & Dennis Olson, 2012. "Do Small and Medium Sized Enterprises Match Their Assets and Liabilities? Evidence from Portugal," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, vol. 6(4), pages 13-31.
Bernard Morard & Alexandru Stancu & Christophe Jeannette, 2012. "The Relationship Between Structural Equation Modeling And Balanced Scorecard: Evidence From A Swiss Non Profit Organization," Review of Business and Finance Studies, The Institute for Business and Finance Research, vol. 3(2), pages 21-37.
Leontina Pavaloaia, 2012. "Corruption - An Inhibiting Factor For The Efficient Implementation Of Structural Funds In Romania," CES Working Papers, Centre for European Studies, Alexandru Ioan Cuza University, vol. 4(3), pages 396-406, September.
John Brätland, 2012. "Entrepreneurial strategy v. accounting accuracy in ‘calculating’ capital and income," The Review of Austrian Economics, Springer;Society for the Development of Austrian Economics, vol. 25(2), pages 93-114, June.
Yoshie Saito, 2012. "The demand for accounting information: young NASDAQ listings versus S&P 500 NYSE listings," Review of Quantitative Finance and Accounting, Springer, vol. 38(2), pages 149-175, February.
Adriana-Mihaela Gornea & Radu-Daniel Loghin, 2012. "Green Accounting from a Budget Perspective," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 4(3-4), pages 71-78, September.
Noriyuki Tsunogaya & Parmod Chand, 2012. "The Complex Equilibrium Paths towards International Financial Reporting Standards (IFRS) and the Anglo-American Model: The Case of Japan," The Japanese Accounting Review, Research Institute for Economics & Business Administration, Kobe University, vol. 2, pages 117-137, December.
Masaki Kusano, 2012. "Does the Balance Sheet Approach Improve the Usefulness of Accounting Information?," The Japanese Accounting Review, Research Institute for Economics & Business Administration, Kobe University, vol. 2, pages 139-152, December.
García-Unanue, Jorge & Gallardo, Leonor & Felipe, José Luis, 2012. "La factura deportiva. Diseño e implantación de un modelo de cálculo de costes para los servicios deportivos municipales/The Sport Bill. Design and Implementation of a Costing Model for Municipal Sport," Estudios de Economia Aplicada, Estudios de Economia Aplicada, vol. 30, pages 599-618, Agosto.
Seraina Anagnostopoulou, 2012. "Working Capital Management and Firm Listing Status," Multinational Finance Journal, Multinational Finance Journal, vol. 16(3-4), pages 261-301, September.
Clara Severinson & Juan Yermo, 2012. "The Effect of Solvency Regulations and Accounting Standards on Long-Term Investing: Implications for Insurers and Pension Funds," OECD Working Papers on Finance, Insurance and Private Pensions 30, OECD Publishing.
Baltariu Carmen-Alexandra & Cirstea Andreea, 2012. "European Harmonization Of Consolidated Financial Statements Regulations?," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 860-865, July.
Cuzdriorean Dan Dacian & Albu Catalin Nicolae & Albu Nadia, 2012. "The Relationship Between Accounting And Taxation - The Romanian Accounting Environment," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 894-900, July.
Mare Codruta & Dragos Cristian & Popa Irimie Emil & Span Georgeta Ancuta, 2012. "A Statistical Approach Of Perceptions Of Master Accountancy Graduates Concerning Early Career Experiences," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 944-948, July.
Muller Victor-Octavian, 2012. "Value Relevance Of Group Financial Statements Based On Entity Versus Parent Company Theory: Evidence From The Largest Three European Capital Markets," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 949-955, July.
Span Georgeta Ancuta & Popa Irimie Emil & Mare Codruta & Dragos Cristina, 2012. "Is Gratuitousness A Reason For Joining An Educational Master Programme In Audit? Survey Evidence Using Statistical Methods," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 962-965, July.
Vladu Alina Beattrice & Matis Dumitru, 2012. "Importance And Vulnerability Of True And Fair View In The Romanian Accounting Environment -Case Study," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 972-977, July.
Berinde Sorin & Rachisan Paula Ramona & Grosanu Adrian, 2012. "Qualitative Study Regarding The Relationship Between Corporate Governance And Creative Accounting," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 642-647, December.
Danciu Radu & Deac Marius, 2012. "Changes Caused By Computerization In Accounting Management," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 655-661, December.
Grosanu Adrian & Rachisan Paula Ramona & Berinde Sorin Romulus, 2012. "Intenational Research Regarding Creative Accounting," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 668-674, December.
Lenghel Dorin Radu, 2012. "Some Considerations Over The Internal Control In The Context Of Current Accountancy Regulations," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 688-693, December.
Miculescu Corina & Miculescu Marius Nicolae, 2012. "Quality Of Accounting Information To Optimize The Decisional Process," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 694-699, December.
Postolache (Maleº) Daniela, 2012. "Intelligent Systems and Accounting Knowledge in Forestry Units: A Qualitative-Heuristic Approach," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1120-1125, May.
Gãdãu Liana, 2012. "The New Approach of Qualitative Characteristics of Accounting Information in Financial Reporting," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1423-1427, May.
Lenghel Radu Dorin, 2012. "Some Accountancy Considerations Over the Cession of Claims," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1497-1501, May.
Lenghel Radu Dorin, 2012. "Some Considerations Over the Simplification of Costs Calculation for Small and Medium-Size Entities," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1502-1507, May.
Petroianu Grazia – Oana, 2012. "The Role of Accounting Information in the Decision Making Process," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1594-1598, May.
Condrea Elena, 2012. "The Matrix of Romania’s Underground Economy. Working without Legal Documents," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 467-472, May.
Condrea Elena, 2012. "Particularities of the Romanian Money Laundering Phenomenon," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 473-478, May.
Trandafir Raluca Andreea & Truicã Luiza Denisa & Spãtariu Elena Cerasela, 2012. "The Performance Analysis," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 697-700, May.
Chersan Ionela-Corina, 2012. "New Customer Demands – Chalenge for Accounting Track in Business Faculties," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 1027-1031, Decembre.
Costuleanu Carmen Luiza & Sandu Gabriela & Berheci (Grosu) Maria, 2012. "Actual Dimensions of International, European Union and Romanian Experience in the Use of Satellite Accounts," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 1050-1054, Decembre.
Lenghel Radu Dorin, 2012. "Considerations regarding the Settlement of Inventory Differences," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 1187-1192, Decembre.
Lenghel Radu Dorin, 2012. "Particularities of Cost Calculation in Services," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 1193-1198, Decembre.
Miculescu Marius-Nicolae, 2012. "Possibilities to Increase the Funding of the Healthcare System in Romania," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 1246-1249, Decembre.
Petre Mihaela – Cosmina & Petroianu Grazia - Oana, 2012. "Cost Information – an Objective Necessity in Optimizing Decision Making," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 1288-1291, Decembre.
Popa Adriana Florina & Dobre Florin & Brad Laura, 2012. "The Importance Of Financial Audit and Reporting On The Predictions Of Companies’ Performance On The Bucharest Stock Exchange," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 1318-1323, Decembre.
Stanila Oana Georgiana & Popa Adriana Florina & Dobre Florin, 2012. "Result Computation In Terms Of Simulated Options," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 1357-1362, Decembre.
ªerban Claudiu & Pãtruþescu Monica & Armãºelu Sabin, 2012. "Methods and Options for Recognizing and Measuring Liabilities," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 1363-1366, Decembre.
ªerban Claudiu & Simion Dalia & Pãtruþescu Monica, 2012. "Accounting Information in Analisys of Economic Activity and Decision Making System," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 1367-1371, Decembre.
Avram Veronel & Puican Liliana & Avram Marioara, 2012. "Financial Annual Statements – Source of Information for Determining the Company’s Financial Position and Performance," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 982-986, Decembre.
Uzoechi Nwagbara, 2012. "Beyond The Allure Of Budgeting: Assessing The Suitability Of Budget For Organisational Performance In The 21st Century," Polish Journal of Management Studies, Czestochowa Technical University, Department of Management, vol. 5(1), pages 78-90, June.
Serife Onder & Huseyin Ergin, 2012. "Determiners of enterprise risk management applications in Turkey: An empirical study with logistic regression model on the companies included in ISE (Istanbul Stock Exchange)," Business and Economic Horizons (BEH), Prague Development Center, vol. 7(1), pages 19-26, June.
Uzi Yaari & Andrei Nikiforov & Emel Kahya & Yochanan Shachmurove, 2012. "Consistent Valuation Cash Flow," PIER Working Paper Archive 12-009, Penn Institute for Economic Research, Department of Economics, University of Pennsylvania.
Evren Dilek Sengur, 2012. "Relationships Among Components of Engagement Risk," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 12(1), pages 292-304.
Marioara Avram & Greti Daniela Țogoe, 2012. "Main Coordinates of Accounting Profession Co-Opetitional Model," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 12(2), pages 29-38.
Carlos F. Alves & Ernesto Fernando R. Vicente, 2012. "Does the Latin Corporate Governance Model perform worse than others in preventing earnings management?," FEP Working Papers 447, Universidade do Porto, Faculdade de Economia do Porto.
Popoola, Oluwatoyin Muse Johnson & Shehu, Aliyu Mukhtar & Aminu, Ibrahim Murtala & Nik Mat, Nik Kamariah & Nasiru, Abdullahi & Tsagem, Musa Muhammad Tsagem & Kura, Kabiru Maitama, 2012. "The Mediating Effect between Some Determinants of SME Performance in Nigeria," MPRA Paper 66775, University Library of Munich, Germany, revised 2013.
Josef Malý & Ondřej Machek, 2012. "Valuating copyrights as fundamental elements of corporate identity," Ekonomika a Management, Prague University of Economics and Business, vol. 2012(4), pages 15-24.
Constanta IACOB & Marian TAICU, 2012. "Managerial Accounting And Environmental Performance Of Bakery Companies," Scientific Bulletin - Economic Sciences, University of Pitesti, vol. 11(1), pages 16-24.
Yang CAO & Joseph P. OGDEN & Cristian I. TIU, 2012. "Who Benefits From Funds Of Hedge Funds? A Critique Of Alternative Organizational Structures In The Hedge Fund Industry (Ii)," Business Excellence and Management, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 2(1), pages 5-20, March.
Radojko LUKIC, 2012. "The Effects of Application of Lean Concept in Retail," Economia. Seria Management, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 15(1), pages 88-98, June.
Keryn Chalmers & Greg Clinch & Jayne M Godfrey, 2011. "Changes in value relevance of accounting information upon IFRS adoption: Evidence from Australia," Australian Journal of Management, Australian School of Business, vol. 36(2), pages 151-173, August.
Matthias Meyer & Rüdiger W. Waldkirch & Michael A. Zaggl, 2012. "Relative Performance Measurement of Researchers: The Impact of Data Source Selection," Schmalenbach Business Review (sbr), LMU Munich School of Management, vol. 64(4), pages 308-330, October.
Andrew Ellul & Tullio Jappelli & Marco Pagano & Fausto Panunzi, 2016. "Transparency, Tax Pressure, and Access to Finance," Review of Finance, European Finance Association, vol. 20(1), pages 37-76.
- Andrew Ellul & Tullio Jappelli & Marco Pagano & Fausto Panunzi, 2012. "Transparency, Tax Pressure and Access to Finance," FMG Discussion Papers dp705, Financial Markets Group.
- Andrew Ellul & Tullio Jappelli & Marco Pagano & Fausto Panunzi, 2012. "Transparency, Tax Pressure and Access to Finance," CSEF Working Papers 310, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy, revised 04 Feb 2015.
- Pagano, Marco & Jappelli, Tullio & Panunzi, Fausto & Ellul, Andrew, 2012. "Transparency, Tax Pressure and Access to Finance," CEPR Discussion Papers 8939, C.E.P.R. Discussion Papers.
- Ellul, Andrew & Jappelli, Tullio & Pagano, Marco & Panunzi, Fausto, 2012. "Transparency, tax pressure and access to finance," LSE Research Online Documents on Economics 119048, London School of Economics and Political Science, LSE Library.
Agim Binaj & Ilir Binaj & Irini Limaj, 2012. "Evaluation Of International Financial Reporting Standards Application For Non Financial Institutions: The Case Of Albania," Journal of Academic Research in Economics, Spiru Haret University, Faculty of Accounting and Financial Management Constanta, vol. 4(3 (Decemb), pages 317-332.
Corina Miculescu, 2012. "Directions For Improvement Of Managerial Accounting Economic Entities In Romania, In The Current Economic Context," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 115-120, November.
Ioana Bufan & Andra Cornean, 2012. "Case Study Regarding The Assistance Of An Auditor To A Stock Count," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 126-133, November.
Marius–Nicolae Miculescu, 2012. "Managerial Decisions Taken On Public Health Entities May Be Based On Information Draw From The Income Statement," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 417-422, November.
Diana-Elena CODREANU & Ionela POPA & Cristina TENOVICI & Denisa PARPANDEL, 2012. "Financial accounting systems - ratio between accounting organisation system and informatic approach," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 577-581, May.
Maria Madalina SALOMIA, 2012. "Methods and techniques regarding the audit of financial standing," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 601-607, May.
Lucia PALIU-POPA, 2012. "The impact of Romania’s accession to the European Union on the accounting and tax information," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 68-75, May.
Julia Baldauf & Rudolf Steckel, 2012. "Joint Audit and Accuracy of the Auditor's Report: An Empirical Study," International Journal of Business and Economic Sciences Applied Research (IJBESAR), Democritus University of Thrace (DUTH), Kavala Campus, Greece, vol. 5(2), pages 7-42, August.
Bernhard Wieder & Maria-Luise Ossimitz & Peter Chamoni, 2012. "The Impact of Business Intelligence Tools on Performance: A User Satisfaction Paradox?," International Journal of Business and Economic Sciences Applied Research (IJBESAR), Democritus University of Thrace (DUTH), Kavala Campus, Greece, vol. 5(3), pages 7-32, December.
Michele Andreaus & Chiara Carini & Maurizio Carpita & Ericka Costa, 2012. "La cooperazione sociale in Italia: un overview," Euricse Working Papers 1227, Euricse (European Research Institute on Cooperative and Social Enterprises).
Nadya Kostova, 2012. "Accounting For Vine Massifs And Government Donations Connected With Them And Its Effect On The Taxation Of The Enterprise," Business & Management Compass, University of Economics Varna, issue 2, pages 74-85.
Henselmann, Klaus & Scherr, Elisabeth & Ditter, Dominik, 2012. "Applying Benford's Law to individual financial reports: An empirical investigation on the basis of SEC XBRL filings," Working Papers in Accounting Valuation Auditing 2012-1, Friedrich-Alexander University Erlangen-Nuremberg, Chair of Accounting and Auditing.
Beckmann, Markus & Pies, Ingo & von Winning, Alexandra, 2012. "Passion and compassion as strategic drivers for sustainable value creation: An ordonomic perspective on social and ecological entrepreneurship," Discussion Papers 2012-22, Martin Luther University of Halle-Wittenberg, Chair of Economic Ethics.
Moritz Renner, 2012. "Occupy the System! Societal Constitutionalism and Transnational Corporate Accounting," ZenTra Working Papers in Transnational Studies 08 / 2012, ZenTra - Center for Transnational Studies, revised Nov 2012.

2011

Islom Kuziev, 2011. "Audit Of Financial Reports, Based On International Accounting Standards," European Journal of Business and Economics, Central Bohemia University, vol. 2(0), pages 13-161:2, September.
Stefan Aurel RAILEANU & Alexandru BOTICA, 2011. "The European Business Market Past Present And Future," Journal of Doctoral Research in Economics, The Bucharest University of Economic Studies, vol. 3(4), pages 3-10, December.
Leontina Beţianu & Sorin Briciu, 2011. "Balanced Scorecard – Sustainable Development Tool," Analele Stiintifice ale Universitatii "Alexandru Ioan Cuza" din Iasi - Stiinte Economice (1954-2015), Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, vol. 2011, pages 19-27, july.
Cerasela Pîrvu & Anca Mehedin?u & Cristian Pîrvu, 2011. "Analysis And Prognosis Of Costs - Support In Making Decisions," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 3(39), pages 100-113.
Maria Sandu, 2011. "The Accountant And Fiscal Point Of View On The Depreciation And The Adjustments For The Depreciation Of Tangible Assets," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 3(39), pages 122-133.
Marian Taicu, 2011. "Views On The Application Of Cost Calculation Methods Based On The Constant Ratio Principle In The Bakery Industry," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 3(39), pages 158-165.
Anca Antoaneta Varzaru & Mihai Varzaru, 2011. "The Calculation Of The Wage Bill And Personnel Costs: Between Theory Rigors And Practical Requirements," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 3(39), pages 166-173.
Mariana Gîrbaci & Marioara Mirea, 2011. "The Cooperation System Ensuring The Internal Audit Function An European Concept For An Efficient Organising Of The Internal Public Audit Activity," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 3(39), pages 56-63.
Leti?ia Maria Rof, 2011. "Kaizen Costing Method And Its Role In The Management Of An Entity," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, vol. 1(16), pages 104-109, April.
Rezarta Shkurti (Perri) & Brikena Leka (Gjoni) & Rovena Bahiti & Elfrida Manoku (Gishto), 2011. "Changes In Financial And Accounting Environment In Albania And The Impact On Practitioners," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(13), pages 1-6.
Carmen Giorgiana Bonaci & Adriana Tiron Tudor, 2011. "Fair Value Empirical Studies: An Overview On Acconting Research Literature," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(13), pages 1-1.
Nicoleta Farcane & Delia Deliu & Maria Gheorghian, 2011. "Auditing Fair Values In A Sensitive Socio-Economical Context," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(13), pages 1-19.
Oana Raluca Ivan, 2011. "Audit Fee Econometrical Models An Overview Of The Auditing Research Literature," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(13), pages 1-20.
Cemal Elitas & Feyyaz Yildiz & Mustafa Uc, 2011. "Environment Of Accouting Science: A Comparative Between Anglo-Saxon And Continent Europe," Anadolu University Journal of Social Sciences, Anadolu University, vol. 11(2), pages 1-18, May.
Florentin - Emil Tanasa & Doina Prodan (Palade), 2011. "Similarities and disparities between Romanian individual and consolidated financial group statements," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue 16-17.
Oriol Amat & Jordi Perramon, 2011. "High-growth cooperatives: financial profile and key factors for competitiveness," CIRIEC-España, revista de economía pública, social y cooperativa, CIRIEC-España, issue 73, pages 81-98, October.
- Oriol Amat & Jordi Perramon, 2011. "High-growth cooperatives: Financial profile and key factors for competitiveness," Economics Working Papers 1289, Department of Economics and Business, Universitat Pompeu Fabra.
Joseph Tham & Ignacio Velez Pareja & James Kolari, 2011. "Analytical Solution for Optimal Capital Structure in Perpetuities," Proyecciones Financieras y Valoración 7857, Master Consultores.
Ignacio Vélez Pareja & Felipe Mejia-Pelaez & James W. Kolari, 2011. "Optimal Capital Structure for Finite Cash Flows," Proyecciones Financieras y Valoración 8229, Master Consultores.
Colina, Mary Vera & Riapira, Edwin Mora, 2011. "Líneas de investigación en micro, pequenas y medianas empresas. Revisión documental y desarrollo en colombia," Revista Tendencias, Universidad de Narino, vol. 12(1), pages 213-226, January.
Gheorghe Lepadatu, 2011. "The ways of perfection managerial accounting and cost calculation," The Annals of Dimitrie Cantemir Christian University. Economy, Commerce and Tourism Series, Faculty of Management in Tourism and Commerce Bucharest, "Dimitrie Cantemir" Christian University, Bucharest, Romania, vol. 3(1), pages 49-54, June.
Emil LUNGEANU & Constantin AFANASE, 2011. "References on the Study and Research of Public External Operational Audit of Structural Non-reimbursable Funds an Epistemological Approach," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 2, pages 77-84.
Gratiela Dana BOCA & Hasan GOKKAYA, 2011. "How Wastes Influence Quality Management," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 2, pages 85-90.
Kurt Geppert & Anne Neumann, 2011. "Regional Patterns of Intangible Capital, Agglomeration Effects and Localised Spillovers in Germany," Discussion Papers of DIW Berlin 1112, DIW Berlin, German Institute for Economic Research.
Rajgopal, Shiva & Venkatachalam, Mohan, 2011. "Financial reporting quality and idiosyncratic return volatility," Journal of Accounting and Economics, Elsevier, vol. 51(1-2), pages 1-20, February.
Bouwens, Jan & Kroos, Peter, 2011. "Target ratcheting and effort reduction," Journal of Accounting and Economics, Elsevier, vol. 51(1), pages 171-185.
- Bouwens, Jan & Kroos, Peter, 2011. "Target ratcheting and effort reduction," Journal of Accounting and Economics, Elsevier, vol. 51(1-2), pages 171-185, February.
Rajgopal, Shiva & Venkatachalam, Mohan, 2011. "Financial reporting quality and idiosyncratic return volatility," Journal of Accounting and Economics, Elsevier, vol. 51(1), pages 1-20.
Bouwens, Jan & Kroos, Peter, 2011. "Target ratcheting and effort reduction," Journal of Accounting and Economics, Elsevier, vol. 51(1-2), pages 171-185, February.
- Bouwens, Jan & Kroos, Peter, 2011. "Target ratcheting and effort reduction," Journal of Accounting and Economics, Elsevier, vol. 51(1), pages 171-185.
Hall, Matthew, 2011. "Do comprehensive performance measurement systems help or hinder managers' mental model development?," LSE Research Online Documents on Economics 36703, London School of Economics and Political Science, LSE Library.
Román Nicolás, Sergio & Rodríguez Herrera, Rocío, 2011. "¿Cómo podemos distinguir a los vendedores éticos de los que no lo son?: Implicaciones para el proceso de selección y formación de los comerciales," Cuadernos de Gestión, Universidad del País Vasco - Instituto de Economía Aplicada a la Empresa (IEAE).
Nikos Sykianakis & Athanasios Bellas, 2011. "Organization Politics and the Role of Accounting," European Research Studies Journal, European Research Studies Journal, vol. 0(3), pages 119-134.
Jean-François Casta & Luc Paugam & Hervé Stolowy, 2011. "An explanation of the nature of internally generated goodwill based on aggregation of interacting assets," Post-Print hal-00679997, HAL.
- Hervé Stolowy, 2011. "An explanation of the nature of internally generated goodwill based on aggregation of interacting assets," Post-Print hal-00578320, HAL.
- Jean-François Casta & Luc Paugam & Hervé Stolowy, 2011. "An Explanation of the Nature of Internally Generated Goodwill based on Aggregation of Interacting Assets," Post-Print hal-00679995, HAL.
- Jean-François Casta & Luc Paugam & Nicole Stolowy, 2011. "An explanation of the nature of internally generated goodwill based on aggregation of interacting assets," Post-Print hal-00679996, HAL.
Jean-François Casta & Luc Paugam & Hervé Stolowy, 2011. "An explanation of the nature of internally generated goodwill based on aggregation of interacting assets," Post-Print hal-00679997, HAL.
- Jean-François Casta & Luc Paugam & Hervé Stolowy, 2011. "An Explanation of the Nature of Internally Generated Goodwill based on Aggregation of Interacting Assets," Post-Print hal-00679995, HAL.
- Jean-François Casta & Luc Paugam & Nicole Stolowy, 2011. "An explanation of the nature of internally generated goodwill based on aggregation of interacting assets," Post-Print hal-00679996, HAL.
- Hervé Stolowy, 2011. "An explanation of the nature of internally generated goodwill based on aggregation of interacting assets," Post-Print hal-00578320, HAL.
Jean-François Casta & Luc Paugam & Hervé Stolowy, 2011. "An explanation of the nature of internally generated goodwill based on aggregation of interacting assets," Post-Print hal-00679997, HAL.
- Jean-François Casta & Luc Paugam & Nicole Stolowy, 2011. "An explanation of the nature of internally generated goodwill based on aggregation of interacting assets," Post-Print hal-00679996, HAL.
- Jean-François Casta & Luc Paugam & Hervé Stolowy, 2011. "An Explanation of the Nature of Internally Generated Goodwill based on Aggregation of Interacting Assets," Post-Print hal-00679995, HAL.
- Hervé Stolowy, 2011. "An explanation of the nature of internally generated goodwill based on aggregation of interacting assets," Post-Print hal-00578320, HAL.
Hervé Stolowy, 2011. "An explanation of the nature of internally generated goodwill based on aggregation of interacting assets," Post-Print hal-00578320, HAL.
- Jean-François Casta & Luc Paugam & Hervé Stolowy, 2011. "An explanation of the nature of internally generated goodwill based on aggregation of interacting assets," Post-Print hal-00679997, HAL.
- Jean-François Casta & Luc Paugam & Hervé Stolowy, 2011. "An Explanation of the Nature of Internally Generated Goodwill based on Aggregation of Interacting Assets," Post-Print hal-00679995, HAL.
- Jean-François Casta & Luc Paugam & Nicole Stolowy, 2011. "An explanation of the nature of internally generated goodwill based on aggregation of interacting assets," Post-Print hal-00679996, HAL.
Jean-François Casta & Luc Paugam & Hervé Stolowy, 2011. "Non-additivity in accounting valuation: Internally generated goodwill as an aggregation of interacting assets," Post-Print halshs-00541525, HAL.
Bourguignon, Annick & Chiapello, Eve, 2003. "The Role of Criticism in the Dynamics of Performance Evaluation Systems," ESSEC Working Papers DR 03017, ESSEC Research Center, ESSEC Business School.
- Eve Chiapello & Annick Bourguignon, 2011. "The role of criticism in the dynamics of performance evaluation systems," Working Papers hal-00593388, HAL.
- Eve Chiapello & Annick Bourguignon, 2005. "The role of criticism in the dynamics of performance evaluation systems," Post-Print hal-00466532, HAL.
- Eve, CHIAPELLO & Annick, BOURGUIGNON, 2003. "The role of Criticism in the Dynamics of Performance Evaluation Systems," HEC Research Papers Series 777, HEC Paris.
Wei Zhou & Hui Zhou, 2011. "Financial Accounting Regulation And Executive Compensation Design," Accounting & Taxation, The Institute for Business and Finance Research, vol. 3(1), pages 91-101.
Ganna Demydyuk, 2011. "Optimal Financial Key Performance Indicators: Evidence From The Airline Industry," Accounting & Taxation, The Institute for Business and Finance Research, vol. 3(2), pages 39-51.
Bonnie P. Stivers & Emmanuel Onifade & Ruthie Reynolds, 2011. "Student Learning Perceptions: Evidence From An Introductory Accounting Course," Business Education and Accreditation, The Institute for Business and Finance Research, vol. 3(1), pages 9-20.
Albert D. Spalding, Jr, 2011. "Mark-To-Market And The Widening Gap Between Financial And Tax Accounting," Global Journal of Business Research, The Institute for Business and Finance Research, vol. 5(1), pages 125-137.
Peter Harris, 2011. "Should Last In First Out Inventory Valuation Methods Be Eliminated?," Global Journal of Business Research, The Institute for Business and Finance Research, vol. 5(4), pages 53-67.
Parte Esteban, Laura & Such Devesa, Mª Jesús, 2011. "Earnings Benchmarks En El Sector Hotelero: Decisiones Basadas En Variables Financieras Y Reales / Earnings Benchmarks In The Spanish Hotel Industry: Decisions Based On Financial And Real Variables," Investigaciones Europeas de Dirección y Economía de la Empresa (IEDEE), Academia Europea de Dirección y Economía de la Empresa (AEDEM), vol. 17(1), pages 113-135.
H. Schulz & Mirko Titze & M. Weinhold, 2011. "Eigenkapitalausstattung in den Neuen Ländern teilweise höher als in Westdeutschland," Wirtschaft im Wandel, Halle Institute for Economic Research, vol. 17(5), pages 180-187.
Robert Freeman & Adam Koch & Haidan Li, 2011. "Can historical returns-earnings relations predict price responses to earnings news?," Review of Quantitative Finance and Accounting, Springer, vol. 37(1), pages 35-62, July.
Shizuki Saito, 2011. "Accounting Standards and Global Convergence Revisited: Social Norms and Economic Concepts," The Japanese Accounting Review, Research Institute for Economics & Business Administration, Kobe University, vol. 1, pages 105-117, December.
Shin'ya Okuda, 2011. "Who Benefits from the Adoption of IFRS?," The Japanese Accounting Review, Research Institute for Economics & Business Administration, Kobe University, vol. 1, pages 61-69, December.
Cuzdriorean - Vladu Dan Dacian & Albu Catalin Nicolae & Albu Nadia & Fekete Szilveszter, 2011. "A Longitudinal Analysis Regarding The Evolution Of Profit Tax Regulations In Romania - An Empirical View," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 594-601, July.
Muller Victor - Octavian, 2011. "Evidence From The German Capital Market Regarding The Value Relevance Of Consolidated Versus Parent Company Financial Statements," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 636-642, July.
Rof Letitia Maria & Farcane Nicoleta, 2011. "Current State And Evolution Perspectives For Management Accounting In The Energy Sector By Implementing The Abc Method," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 653-660, July.
Grosanu Adrian & Rachisan Paula Ramona & Berinde Sorin Romulus, 2011. "Study Regarding The Influence Of Romanian Accounting Regulations On Creative Accounting Techniques," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 523-528, December.
Mocanu Mihaela & Stefanescu Aurelia & Turlea Eugeniu, 2011. "Auditor Rotation - A Critical And Comparative Analysis," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 571-577, December.
Nistor Cristina, 2011. "A New Aproach Of Conceptual Framework For General Purpose Financial Reporting By Public Sector Entities," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 603-609, December.
Rachisan Paula Ramona & Berinde Sorin Romulus, 2011. "The Typology Of Regional Mergers From The Perspective Of Financial-Accounting Aspects," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 610-617, December.
Stefanescu Aurelia & Mocanu Mihaela & Turlea Eugeniu, 2011. "Participatory Governance In The Public Healthcare Systems Of The Scandinavian And Baltic Countries," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 625-630, December.
Paliu - Popa Lucia & Cosneanu Lavinia, 2011. "General Issues Concerning the Reconciliation of the Accounting Earnings with the Taxable Earnings," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1578-1582, May.
Petroianu Grazia – Oana, 2011. "The Contribution of Accountancy Intelligence to the Development of the Economic Intelligence," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1644-1648, May.
Rof Letiþia Maria & Stanciu Ionela Cornelia, 2011. "Improvement of Managerial Accounting in Electricity Industry by Applyng the ABC Method (Activity Based Costing)," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1818-1821, May.
Cîndea Moise & Durdureanu Corneliu & Ciurariu Gabriela, 2011. "Significant Historic Reference Points on Accountancy at Global Level," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 401-406, May.
Demian Gabriela & Joldos Ana Maria & Pintilie Corneliu, 2011. "Creativity in Business Ethics and Financial Accounting of the Romanian Organizations," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 565-571, May.
Durdureanu Corneliu & Cîndea Moise, 2011. "Performance Audit and its Role in Improving the Management," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 715-719, May.
Gâdau Liana, 2011. "The Normalization Process of Recognition of the Elements in the Financial Statements. The Credibility and Relevance of Information," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 778-781, May.
Rof Letiþia Maria & Stanciu Ionela Cornelia, 2011. "Views on the Purpose of Management Accounting in the Romanian Energy Sector," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 1138-1140, May.
Condrea Elena, 2011. "Tax Evasion - the Main Component of the Underground Economy Matrix in Romania," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 237-242, May.
Lenghel Radu Dorin, 2011. "Study on Accounting for Assets use Change," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 707-710, May.
Miculescu Marius-Nicolae & Miculescu Corina, 2011. "The Income Statement: The Image of Financial Performance of a Public Health Entity," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 778-781, May.
Nistor Cristina Silvia & Deaconu Adela, 2011. "Borrowing Costs – Object of IPSAS Review," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 942-946, May.
Mariana Man & Liana Gădău, 2011. "The Profit and Loss Account Through the Romanian Accounting Regulations. From European to International," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 11(2), pages 167-176.
Vasile Dumitraș, 2011. "Improving the Quality of the Information Presented in Financial Statements by Using Information Technology," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 11(4), pages 109-118.
Nicoleta-Cornelia Bran (Stan) & Sorina-Geanina Mărgărit (Stănescu) & Nicoleta Eftene, 2011. "IASB Framework Regarding the Harmonization of Financial Statements," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 11(4), pages 53-60.
Duran-Vazquez, Rocio & Lorenzo-Valdes, Arturo & Ruiz-Porras, Antonio, 2011. "Valuation of Latin-American stock prices with alternative versions of the Ohlson model: An investigation of cointegration relationships with time-series and panel-data," MPRA Paper 32043, University Library of Munich, Germany.
- Duran-Vazquez, Rocio & Lorenzo-Valdes, Arturo & Ruiz-Porras, Antonio, 2011. "Valuation of Latin-American stock prices with alternative versions of the Ohlson model: An investigation of cointegration relationships with time-series and panel-data," MPRA Paper 31354, University Library of Munich, Germany.
Duran-Vazquez, Rocio & Lorenzo-Valdes, Arturo & Ruiz-Porras, Antonio, 2011. "Valuation of Latin-American stock prices with alternative versions of the Ohlson model: An investigation of cointegration relationships with time-series and panel-data," MPRA Paper 31354, University Library of Munich, Germany.
- Duran-Vazquez, Rocio & Lorenzo-Valdes, Arturo & Ruiz-Porras, Antonio, 2011. "Valuation of Latin-American stock prices with alternative versions of the Ohlson model: An investigation of cointegration relationships with time-series and panel-data," MPRA Paper 32043, University Library of Munich, Germany.
Miroslav Verbič & Sašo Polanec, 2014. "Innovativeness and intangibles in transition: the case of Slovenia," Economic Research-Ekonomska Istraživanja, Taylor & Francis Journals, vol. 27(1), pages 67-85, January.
- Verbic, Miroslav & Polanec, Sašo, 2011. "Innovativeness and intangibles in transition: the case of Slovenia," MPRA Paper 32127, University Library of Munich, Germany.
Duran-Vazquez, Rocio & Lorenzo-Valdes, Arturo & Ruiz-Porras, Antonio, 2011. "Valuación de acciones mexicanas mediante los modelos de Ohlson y Ohlson-Beta para firmas con ciclos de corto y largo plazos: Un análisis de cointegración [Valuation of Mexican stocks with the Olhso," MPRA Paper 33054, University Library of Munich, Germany.
Govori, Fadil, 2011. "Analiza e pasqyrave financiare: Përdoruesit e treguesve financiarë [Financial statements analysis: Users of financial ratios]," MPRA Paper 46707, University Library of Munich, Germany, revised 03 Apr 2013.
Daniel Petrus Schutte & Pieter Buys, 2011. "A critical analysis of the contents of the IFRS for SMEs - a South African perspective," South African Journal of Economic and Management Sciences, University of Pretoria, Faculty of Economic and Management Sciences, vol. 14(2), pages 188-209, June.
Dana Kovanicová, 2011. "The Public Interest from the Perspective of the Accounting and Auditing Profession: General Well-being vs. Private Benefit [Veřejný zájem z pohledu účetní a auditorské profese: obecné blaho vs. sou," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2011(1), pages 6-18.
Tomáš Brabenec, 2011. "Transfer Pricing of Intangible Assets and R&D Services in Service Level Agreement [Transferové ceny nehmotných statků a služeb R&D na pozadí Service Level Agreement]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2011(2), pages 58-71.
Lucia Clara Banchieri & Fernando Campa Planas & Maria Victoria Sanchez Rebull, 2011. "What has been said, and what remains to be said, about the balanced scorecard?," Zbornik radova Ekonomskog fakulteta u Rijeci/Proceedings of Rijeka Faculty of Economics, University of Rijeka, Faculty of Economics and Business, vol. 29(1), pages 155-192.
Bredmar, Krister, 2011. "The Relevance of Theoretical Concepts in Practice: A Study of Management Accounting Concepts in 130 Large Swedish Companies," Business and Economics Research Journal, Uludag University, Faculty of Economics and Administrative Sciences, vol. 2(2), pages 1-1, April.
Rouf, Md. Abdur, 2011. "The Corporate Social Responsibility Disclosure: A Study of Listed Companies in Bangladesh," Business and Economics Research Journal, Uludag University, Faculty of Economics and Administrative Sciences, vol. 2(3), pages 1-19, July.
Ozer, Gokhan & Yilmaz, Emine, 2011. "Effects of Procedural Justice Perception, Budgetary Control Effectiveness and Ethical Work Climate on Propensity to Create Budgetary Slack," Business and Economics Research Journal, Uludag University, Faculty of Economics and Administrative Sciences, vol. 2(4), pages 1-1, October.
MAN, Mariana & GADAU, Liana, 2011. "Green Accounting – A New Dimension In The Performance And Activity Reporting Of The Enterprise," Annals of Spiru Haret University, Economic Series, Universitatea Spiru Haret, vol. 2(2), pages 149-158.
Yang CAO & Joseph P. OGDEN & Cristian I. TIU, 2011. "Who Benefits From Funds Of Hedge Funds? A Critique Of Alternative Organizational Structures In The Hedge Fund Industry (I)," Business Excellence and Management, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 1(1), pages 19-36, December.
Ioannis KOSKOSAS, 2011. "The Pros And Cons Of Internet Banking: A Short Review," Business Excellence and Management, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 1(1), pages 49-58, December.
Petronella Neacªu Matei, 2011. "Internal Audit Essential Component In The Structure Of A Modern Company," International Conference Modern Approaches in Organisational Management and Economy, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 5(1), pages 364-369, November.
Hongwei Zhu & Harris Wu, 2011. "Quality of data standards: framework and illustration using XBRL taxonomy and instances," Electronic Markets, Springer;IIM University of St. Gallen, vol. 21(2), pages 129-139, June.
Andreas I. Nicolaou, 2011. "Supply of data assurance in electronic exchanges and user evaluation of risk and performance outcomes," Electronic Markets, Springer;IIM University of St. Gallen, vol. 21(2), pages 113-127, June.
Theofanis Karagiorgos & George Drogalas & Nikolaos Giovanis, 2011. "Evaluation of the Effectiveness of Internal Audit in Greek Hotel Business," International Journal of Business and Economic Sciences Applied Research (IJBESAR), Democritus University of Thrace (DUTH), Kavala Campus, Greece, vol. 4(1), pages 19-34, March.
Robert M.M. Bertrand & Arthur J.H.C. Schram & Eddy H.J. Vaassen, 2011. "Understanding Contract Audits: An Experimental Approach," Tinbergen Institute Discussion Papers 11-031/1, Tinbergen Institute.
Dean Karlan & Martin Valdivia, 2011. "Teaching Entrepreneurship: Impact of Business Training on Microfinance Clients and Institutions," The Review of Economics and Statistics, MIT Press, vol. 93(2), pages 510-527, May.
- Martin Valdivia & Dean Karlan, 2006. "Teaching Entrepreneurship: Impact of Business Training on Microfinance Clients and Institutions," Working Papers 941, Economic Growth Center, Yale University.
- Karlan, Dean S. & Valdivia, Martin, 2006. "Teaching Entrepreneurship: Impact of Business Training on Microfinance Clients and Institutions," Center Discussion Papers 28510, Yale University, Economic Growth Center.
- Dean Karlan & Martin Valdivia, 2007. "Teaching Entrepreneurship: Impact of Business Training on Microfinance Clients and Institutions," Working Papers 107, Center for Global Development.
- Dean Karlan & Martin Valdivia, 2006. "Teaching entrepreneurship: Impact of business training on microfinance clients and institutions," Natural Field Experiments 00282, The Field Experiments Website.
Nino Serdarevic, 2011. "Accounting Policies And Financial Analysis Interdependences - Empirical Evidence," Economic Review: Journal of Economics and Business, University of Tuzla, Faculty of Economics, vol. 9(1), pages 17-30, June.
Oriol Amat & Jordi Perramon, 2011. "High-growth cooperatives: financial profile and key factors for competitiveness," CIRIEC-España, revista de economía pública, social y cooperativa, CIRIEC-España, issue 73, pages 81-98, October.
- Oriol Amat & Jordi Perramon, 2011. "High-growth cooperatives: Financial profile and key factors for competitiveness," Economics Working Papers 1289, Department of Economics and Business, Universitat Pompeu Fabra.
Sergei Vasilievich CHEREMUSHKIN, 2011. "How to Ensure Consistency between Discount Rates and Cash Flows?," The Valuation Journal, The National Association of Authorized Romanian Valuers, vol. 6(2), pages 4-45.
Anelia Galinova, 2011. "Accounting – from antiquity till present day," Business & Management Compass, University of Economics Varna, issue 2, pages 106-121.
Venelin Georgiev, 2011. "The application of the fair value concept in accounting," Business & Management Compass, University of Economics Varna, issue 3, pages 40-51.
Schulz, H. & Titze, Mirko & Weinhold, M., 2011. "Eigenkapitalausstattung in den Neuen Ländern teilweise höher als in Westdeutschland," Wirtschaft im Wandel, Halle Institute for Economic Research (IWH), vol. 17(5), pages 180-187.

2010

Assoc. Prof. Cristian Drăgan Ph. D & Assoc. Prof. Valeriu Brabete Ph. D & Lect. Oana Gherghinescu Ph. D, 2010. "Aspects Regarding The Regulatory Risks Related To Shareholder S Equity," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(38), pages 1-8, May.
Prof. Magdalena Mihai Ph. D & Prof. Constantin Staicu Ph. D & Anca Ciumag Ph. D Student, 2010. "Possibilities Of Initial Estimation And Further Validation Of Inside Control Risk," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 3(38), pages 500-506, May.
Assist. Anca Antoaneta Vărzaru PhD. Student & Prof. Mihai Vărzaru PhD., 2010. "Hidden Costs And Social Control Management," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 3(38), pages 1-9, May.
Szora Attila TAMAS, 2010. "The limitations of the engagements to perform agreed-upon procedures regarding financial information according to ISRS 4400," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, vol. 1(12), pages 83-93, December.
Man Mariana & GÄƒdÄƒu Liana, 2010. "The Profit And Loss Account In Different Approaches. Advantages And Disadvantages," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(12), pages 1-13.
Dumitru Matis & Carmen Giorgiana Bonaci & Razvan V. Mustata, 2010. "Strategies In Optimizing The Output Of Financial Reporting: Project For A National Perspective," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(12), pages 1-14.
Dan Dacian Cuzdriorean & Szilveszter Fekete & Lucia SucalÄƒ, 2010. "An Attempt At Measuring The Fiscal Influence Over Accounting Of Romanian Listed Companies," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(12), pages 1-9.
Kerim Banar & Vedat Ekergil, 2010. "Service Quality Of Members Of Accounting Profession: The Relationship Between Servis Quality To Costumer Satisfaction Eskä°Åžehä°R Application," Anadolu University Journal of Social Sciences, Anadolu University, vol. 10(1), pages 39-60, January.
Gina Raluca GUSE & Viorel AVRAM & Adriana CALU & Daniela Artemisa CALU, 2010. "Assets Restatement Model From The Natural Capital Maintenance Perspective," Internal Auditing and Risk Management, Athenaeum University of Bucharest, vol. 4(20), pages 71-80, December.
Abel María Cano Morales, 2010. "Algunas experiencias exitosas en Latinoamérica relacionadas con la Estandarización Contable," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada, December.
Claudia Barrios Alvarez & Yaismir Adriana Rivera Arrubla, 2010. "Los sistemas contables administrativos: hacia la conformación de un programa de investigación desde la teoría de la estructuración," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada, December.
Jose luis Villarreal, 2010. "Bases conceptuales para la construccion de teoria contable," Revista Criterio Libre, Universidad Libre - Sede Principal, June.
Campo Alcides Avellaneda Bautista, 2010. "El patrimonio y los ciclos de operaciones financieras," Revista Criterio Libre, Universidad Libre - Sede Principal, June.
Helio Fabio Ramírez Echeverry & Luis Eduardo Suárez Balaguera, 2010. "Los Contratos De Construcción En Colombia E Impacto Al Adoptar Estándares Internacionales De Información Financiera -Nic 11-," Revista Criterio Libre, Universidad Libre - Sede Principal, March.
Campo Alcides Avellaneda Bautista, 2010. "Factores De Incidencia De La Ley 1314 De 2009 En La Educación Contable Colombiana," Revista Criterio Libre, Universidad Libre - Sede Principal, January.
Campo Alcides Avellaneda Bautista, 2010. "Facteurs D´Incidence De La Loi 1314 De 2009 Dans Le Systeme Comptable D´Enseignement En Colombie," Revista Criterio Libre, Universidad Libre - Sede Principal, January.
Felipe Mejia & Ignacio Velez-Pareja, 2010. "Analytical solution to the circularity problem in the discounted cash flow valuation framework," Proyecciones Financieras y Valoración 6931, Master Consultores.
Ignacio Velez Pareja, 2010. "Risky Tax Shields and Risky Debt: A Monte Carlo Approach," Proyecciones Financieras y Valoración 7184, Master Consultores.
Felipe Mejía & Ignacio Velez Pareja, 2010. "Cost of Capital, Cost of Equity and Value Without Circularity for Constant Growth Perpetuities," Proyecciones Financieras y Valoración 7314, Master Consultores.
Felipe Mejia & Ignacio Velez Pareja, 2010. "Cost of Equity and WACC for Perpetuities with Constant Growth," Proyecciones Financieras y Valoración 7316, Master Consultores.
Felipe Mejia & Ignacio Velez Pareja, 2010. "Solución Analítica al Problema de la Circularidad Usando Flujos de Caja Descontados," Proyecciones Financieras y Valoración 7317, Master Consultores.
Ignacio Velez Pareja & Joseph Tham, 2010. "Timanco S.A.: Unpaid Taxes, Losses Carried Forward, Foreign Debt, Presumptive Income and Adjustment for Inflation: Matching DCF and EVA©," Proyecciones Financieras y Valoración 7319, Master Consultores.
Joseph Tham & Ignacio Velez Pareja, 2010. "Costo de capital con costo del patrimonio apalancado como el riesgo de los escudos fiscales," Proyecciones Financieras y Valoración 7612, Master Consultores.
Ignacio Vélez Pareja & Joseph Tham, 2010. "Company Valuation in an Emerging Economy - Caldonia: A Case Study," Proyecciones Financieras y Valoración 8335, Master Consultores.
Emanuele Forlani, 2010. "Liquidity Constraints and Firm’s Export Activity," Development Working Papers 291, Centro Studi Luca d'Agliano, University of Milano, revised 30 Apr 2010.
Samuel Sponem, 2010. "Diversité des pratiques de contrôle budgétaire:approches contingentes et néo-institutionnelles," Revue Finance ContrÃ´le StratÃ©gie, revues.org, vol. 13(3), pages 115-153., September.
C. Piot & A. Schatt, 2010. "La réglementation de l'audit est-elle dans l'intérêt public : quelques enseignements du modèle français," Post-Print halshs-00534758, HAL.
- Charles Piot & Alain Schatt, 2010. "La réglementation de l’audit est-elle dans l’intérêt public:quelques enseignements du modèle français," Working Papers CREGO 1100606, UniversitÃ© de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
Véronique Bessière & Alain Schatt, 2010. "Réflexions sur l’investissement dans la réputation par les auditeurs et les analystes financiers;Discussions about investment in reputation on stock markets:The case of auditors and financial analysts," Working Papers CREGO 1100607, UniversitÃ© de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
Yves Mard & Alain Schatt, 2010. "Lissage des résultats:les conclusions sont-elles contingentes aux options méthodologiques?," Working Papers CREGO 1100701, UniversitÃ© de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
Hou, Kewei & van Dijk, Mathijs A. & Zhang, Yinglei, 2012. "The implied cost of capital: A new approach," Journal of Accounting and Economics, Elsevier, vol. 53(3), pages 504-526.
- Hou, Kewei & van Dijk, Mathijs A. & Zhang, Yinglei, 2010. "The Implied Cost of Capital: A New Approach," Working Paper Series 2010-4, Ohio State University, Charles A. Dice Center for Research in Financial Economics.
Barth, Mary E. & Gow, Ian D. & Taylor, Daniel J., 2010. "Non-GAAP and Street Earnings: Evidence from SFAS 123R," Research Papers 2064, Stanford University, Graduate School of Business.
Magni, Carlo Alberto, 2010. "Residual income and value creation: An investigation into the lost-capital paradigm," European Journal of Operational Research, Elsevier, vol. 201(2), pages 505-519, March.
- Magni, Carlo Alberto, 2007. "Residual income and value creation: An investigation into the lost-capital paradigm," MPRA Paper 7335, University Library of Munich, Germany.
- Magni, Carlo Alberto, 2007. "Residual income and value creation: An investigation into the lost-capital paradigm," MPRA Paper 6783, University Library of Munich, Germany.
Navarro-García, Juan Carlos & Bastida, Francisco, 2010. "An empirical insight on Spanish listed companies’ perceptions of International Financial Reporting Standards," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 19(2), pages 110-120.
Hall, Matthew, 2010. "Accounting information and managerial work," LSE Research Online Documents on Economics 28539, London School of Economics and Political Science, LSE Library.
Chenhall, Robert H. & Hall, Matthew & Smith, David, 2010. "Social capital and management control systems: a study of a non-government organization," LSE Research Online Documents on Economics 32980, London School of Economics and Political Science, LSE Library.
Holger Daske & Moritz Bassemir & Felix F. Fischer, 2010. "Manipulation des Börsenkurses durch gezielte Informationspolitik im Rahmen von Squeeze-Outs? – Eine empirische Untersuchung am deutschen Kapitalmarkt," Working Paper Series: Finance and Accounting 200, Department of Finance, Goethe University Frankfurt am Main.
Diana Mostafa & Magda Hussien, 2010. "The Impact of Auditor Rotation on the Audit Quality: A Field Study from Egypt," Working Papers 23, The German University in Cairo, Faculty of Management Technology.
Charles Piot & Alain Schatt, 2010. "La réglementation de l’audit est-elle dans l’intérêt public:quelques enseignements du modèle français," Working Papers CREGO 1100606, UniversitÃ© de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
- C. Piot & A. Schatt, 2010. "La réglementation de l'audit est-elle dans l'intérêt public : quelques enseignements du modèle français," Post-Print halshs-00534758, HAL.
Friis, Ole & Nielsen, Mogens, 2010. "Audit fees and IFRS accounting - Is information costly?," Discussion Papers on Economics 3/2010, University of Southern Denmark, Department of Economics.
Kevin A. Diehl,, 2010. "Ratio Of Deferred Tax Liabilities To Shares As A Predictor Of Stock Prices," Accounting & Taxation, The Institute for Business and Finance Research, vol. 2(1), pages 95-105.
Harold Fletcher & Thomas Ulrich, 2010. "The Statement Of Cash Flows Using Financial Statement Equations," Business Education and Accreditation, The Institute for Business and Finance Research, vol. 2(1), pages 15-26.
Daoping (Steven) He & Jenny Teruya & Takashi Shimizu, 2010. "Sticky Selling, General, And Administrative Cost Behavior And Its Changes In Japan," Global Journal of Business Research, The Institute for Business and Finance Research, vol. 4(4), pages 1-10.
Kathleen Dunne & Maria H. Sanchez, 2010. "One Hundred Years in Prison for $126 Millong Fraud," Review of Business and Finance Studies, The Institute for Business and Finance Research, vol. 1(1), pages 73-80.
Gökhan ÖZER & Emine YILMAZ, 2010. "Mantıklı Eylem Teorisi (MET) ile muhasebecilerin bilgi teknolojisi kullanımına yönelik bir uygulama," Iktisat Isletme ve Finans, Bilgesel Yayincilik, vol. 25(290), pages 65-88.
Wenxia Ge & G. Whitmore, 2010. "Binary response and logistic regression in recent accounting research publications: a methodological note," Review of Quantitative Finance and Accounting, Springer, vol. 34(1), pages 81-93, January.
Aloke Ghosh & Doocheol Moon, 2010. "The effect of CEO ownership on the information content of reported earnings," Review of Quantitative Finance and Accounting, Springer, vol. 35(4), pages 393-410, November.
Gheorghe V. Lepadatu & Doina Maria Tilea, 2010. "ActuArial Accounting – A Branch of the Financial Accounting," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 2(1), pages 64-79, March.
Marius Deac & Radu Danciu, 2010. "An Empirical Taxonomy of Accounting Information Systems in Romania," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 2(3), pages 30-35, September.
Gallego López, Nuria & Llano Verduras, Carlos & Perez García, Julian, 2010. "Estimación de los flujos de transporte de mercancías interregionales trimestrales mediante técnicas de interpolación temporal/Estimating Quarterly Interregional Commodity Transport Flows by Means of T," Estudios de Economia Aplicada, Estudios de Economia Aplicada, vol. 28, pages 699(38á.)-6, Diciembre.
Anikó Bódi-Schubert, 2010. "Factors behind high cash usage in Hungary," MNB Bulletin (discontinued), Magyar Nemzeti Bank (Central Bank of Hungary), vol. 5(1), pages 20-28, March.
Rüdiger Fahlenbrach & Angie Low & René M. Stulz, 2010. "The Dark Side of Outside Directors: Do they Quit When They are Most Needed?," Swiss Finance Institute Research Paper Series 10-17, Swiss Finance Institute.
- Rüdiger Fahlenbrach & Angie Low & René M. Stulz, 2010. "The dark side of outside directors: Do they quit when they are most needed?," NBER Working Papers 15917, National Bureau of Economic Research, Inc.
- Fahlenbrach, Rudiger & Low, Angie & Stulz, Rene M., 2010. "The Dark Side of Outside Directors: Do They Quit When They Are Most Needed?," Working Paper Series 2010-7, Ohio State University, Charles A. Dice Center for Research in Financial Economics.
Juan Yermo & Clara Severinson, 2010. "The Impact of the Financial Crisis on Defined Benefit Plans and the Need for Counter-Cyclical Funding Regulations," OECD Working Papers on Finance, Insurance and Private Pensions 3, OECD Publishing.
Cuzdriorean Dan Dacian, 2010. "The Relationship Between Accounting And Taxation: A Brief International Literature Review," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 496-502, July.
Deac Marius & Danciu Radu, 2010. "Is There Any Room To Improve The Use Of Accounting Information?," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 503-508, July.
Matis Dumitru & Bonaci Carmen Giorgiana & Coroiu Sorina Ioana, 2010. "The Accounting Regulation Process In The Field Of Financial Instruments," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 534-540, July.
Mustata Razvan V. & Matis Dumitru & Dragos Dana Simona, 2010. "Material Accounting Harmonization: An Overview Of Trade Literature," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 548-552, July.
Varzaru Anca Antoaneta & Varzaru Mihai, 2010. "Human Assets in the Social Control Management," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1341-1344, May.
Gâdau Liana, 2010. "The Statement of Changes in Equity and Financial Performance. The Necessity of a Global Performance Situation," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 246-249, October.
Petre Mihaela Cosmina, 2010. "Performing Internal Control by Taking into Consideration the International Economic Crisis," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 629-632, October.
Petroianu Grazia – Oana, 2010. "The Role of Accountancy and of the Expert Accountant within the Framework of Present International Economic Crisis," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 633-637, October.
Varzaru Anca Antoaneta & Varzaru Mihai, 2010. "New Paradigms of Management Control," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 828-831, October.
Juta Tikk, 2010. "The Internationalization Of The Estonian Accounting System," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 10(2), pages 341-352.
David Hirshleifer & Angie Low & Siew Hong Teoh, 2012. "Are Overconfident CEOs Better Innovators?," Journal of Finance, American Finance Association, vol. 67(4), pages 1457-1498, August.
- Hirshleifer, David & Low, Angie & Teoh, Siew Hong, 2010. "Are Overconfident CEOs Better Innovators?," MPRA Paper 22425, University Library of Munich, Germany.
Dima (Cristea), Stefana Maria & David, Delia, 2010. "A perspective on the recent developments in international financial reporting," MPRA Paper 27166, University Library of Munich, Germany.
Tomáš Brabenec, 2010. "Certain Important Aspects of Cost Contribution Arrangements in Financial Management [Některé důležité aspekty Cost contribution arrangements ve finančním řízení]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2010(2), pages 63-83.
Jana Ištvánfyová, 2010. "Specific Issues in Financial Reporting of the Economic Results of Universities in Czech Republic [Specifika výročních zpráv o hospodaření vysokých škol v České republice]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2010(2), pages 84-93.
Jana Ištvánfyová & Ladislav Mejzlík & Jiří Pelák, 2010. "Progression of Financial Reporting in Czech Republic and its Regulation," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2010(1), pages 64-77.
Jana Ištvánfyová & Ladislav Mejzlík, 2010. "Accounting Standards for the Public and Non-profit Organization in the USA," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2010(2), pages 71-81.
Asli Gunduzay Türel, 2010. "Timeliness of Financial Reporting in Emerging Capital Markets: Evidence from Turkey," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2010(3), pages 113-133.
Philipp Bagus & Markus H. Schiml, 2010. "A Cardiograph of the Dollar's Quality: Qualitative Easing and the Federal Reserve Balance Sheet During the Subprime Crisis," Prague Economic Papers, Prague University of Economics and Business, vol. 2010(3), pages 195-217.
IONESCU, Cicilia, 2010. "Fiscal And Accounting News 2010," Annals of Spiru Haret University, Economic Series, Universitatea Spiru Haret, vol. 1(3), pages 41-46.
Karanovic, Goran & Bogdan, Sinisa & Baresa, Suzana, 2010. "Financial Analysis Fundament For Assessment The Value Of The Company," UTMS Journal of Economics, University of Tourism and Management, Skopje, Macedonia, vol. 1(1), pages 73-84.
Holger Daske & Moritz Bassemir & Felix F. Fischer & Günther Gebhardt, 2010. "Manipulation des Börsenkurses durch gezielte Informationspolitik im Rahmen von Squeeze-Outs? — Eine empirische Untersuchung am deutschen Kapitalmarkt," Schmalenbach Journal of Business Research, Springer, vol. 62(3), pages 254-288, May.
Bernard Raffournier & Alain Schatt, 2010. "Is European Accounting Research Fairly Reflected in Academic Journals? An Investigation of Possible Non-mainstream and Language Barrier Biases," European Accounting Review, Taylor & Francis Journals, vol. 19(1), pages 161-190.
- Bernard Raffournier & Alain Schatt, 2009. "Is European accounting research fairly reflected in academic journals? An investigation of possible non-mainstream and language barrier biases," Working Papers CREGO 1090301, UniversitÃ© de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
Gallego López, Nuria & Llano, Carlos & Pérez García, Julian, 2010. "Estimación de los Flujos de Transporte de Mercancías Interregionales Trimestrales mediante Técnicas de Interpolación Temporal," Working Papers in Economic Theory 2010/03, Universidad Autónoma de Madrid (Spain), Department of Economic Analysis (Economic Theory and Economic History).
Ignacio VELEZ-PAREJA & Joseph THAM, 2010. "Company's Valuation in an Emerging Economy - Case Study TIMANCO S.A," The Valuation Journal, The National Association of Authorized Romanian Valuers, vol. 5(2), pages 4-45.
Felipe MEJIA-PELAEZ & Ignacio VELEZ-PAREJA, 2010. "Cost of Equity and Weighted Average Cost of Capital for Perpetuities, with Constant Growth," The Valuation Journal, The National Association of Authorized Romanian Valuers, vol. 5(2), pages 88-121.
Victoria BOGDAN & Stefana Maria CRISTEA, 2010. "Consistencies and Inconsistencies in Financial Reporting. The Case Study of Central and Eastern Europe," Timisoara Journal of Economics, West University of Timisoara, Romania, Faculty of Economics and Business Administration, vol. 3(1(9)), pages 15-26.
Rapp, Marc Steffen, 2010. "Information asymmetries and the value-relevance of cash flow and accounting figures: empirical analysis and implications for managerial accounting," CEFS Working Paper Series 2010-08, Technische Universität München (TUM), Center for Entrepreneurial and Financial Studies (CEFS).

2009

Sorin Domnişoru & Sorin Vînătoru & Daniel Goagără, 2009. "Internal Audit And Management Control," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(37), pages 226-233, May.
Ionescu Ion, 2009. "Innovations Of The Abc Method In The Cost Calculation," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(37), pages 46-52, May.
Assoc. Prof. Dragan Cristian Ph.D & Assoc. Prof. Brabete Valeriu Ph.D, 2009. "Demands And Controversies Regarding The Sphere Of Internal Audit Activities," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, vol. 1(13), pages 50-55, NOVEMBER.
Lect. Ph.D Ovidia Doinea, 2009. "The Opinion Of The American Legislators On The Balance Sheet," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, vol. 1(13S), pages 40-45, November.
Oana Raluca Ivan, 2009. "Sustainability In Accounting - Basis: A Conceptual Framework," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(11), pages 1-10.
Ionel Bostan & Veronica Grosu & Eugenia Iancu, 2009. "The Role And Importance Of Economic And Financial Information In Corporate Governance," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(11), pages 1-15.
Angelo Baglioni & Luca Colombo, 2009. "Managers’ Compensation And Misreporting: A Costly State Verification Approach," Economic Inquiry, Western Economic Association International, vol. 47(2), pages 278-289, April.
Simon Loretz & Padraig Moore, 2013. "Corporate tax competition between firms," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 20(5), pages 725-752, October.
- Simon Loretz & Padraig J. Moore, 2009. "Corporate tax competition between firms," Working Papers 2009/19, Institut d'Economia de Barcelona (IEB).
- Simon Loretz & Padraig J. Moore, 2009. "Corporate Tax Competition between Firms," Working Papers 0912, Oxford University Centre for Business Taxation.
- Loretz, Simon & Moore, Padraig J., 2009. "Corporate tax competition between firms," Working Papers in Economics 2009-3, University of Salzburg.
Magni, Carlo Alberto & Vélez-Pareja, Ignacio, 2009. "Potential dividends versus actual cash flows in firm valuation," MPRA Paper 14509, University Library of Munich, Germany.
- Carlo Alberto Magni & Ignacio Velez-Pareja, 2009. "Potential dividends versus actual cash flows in firm valuation," Proyecciones Financieras y Valoración 5516, Master Consultores.
Vélez-Pareja, Ignacio, 2005. "Valoración de flujos de caja en inflación. El caso de la regulación en el Banco Mundial [Cash Flow Valuation in an Inflationary World. The Case of World Bank for Regulated Firms]," MPRA Paper 12507, University Library of Munich, Germany, revised 05 Jan 2009.
- Ignacio Velez-Pareja, 2009. "Valoracion de flujos de caja en inflacion. El caso de la regulacion en el Banco Mundial," Proyecciones Financieras y Valoración 5666, Master Consultores.
Bernard Raffournier & Alain Schatt, 2010. "Is European Accounting Research Fairly Reflected in Academic Journals? An Investigation of Possible Non-mainstream and Language Barrier Biases," European Accounting Review, Taylor & Francis Journals, vol. 19(1), pages 161-190.
- Bernard Raffournier & Alain Schatt, 2009. "Is European accounting research fairly reflected in academic journals? An investigation of possible non-mainstream and language barrier biases," Working Papers CREGO 1090301, UniversitÃ© de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
Mehdi Nekhili & Wafa Masmoudi & Dhikra Chebbi Nehkili, 2009. "Choix de l’auditeur externe, honoraires d’audit et gouvernance des entreprises françaises," Working Papers CREGO 1090501, UniversitÃ© de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
Hall, Matthew & Smith, David, 2009. "Mentoring and turnover intentions in public accounting firms: a research note," LSE Research Online Documents on Economics 28924, London School of Economics and Political Science, LSE Library.
Marín Vinuesa, Luz María, 2009. "Enfoques de estudio y modelos de investigación sobre calidad y resultados: una revisión crítica," Cuadernos de Gestión, Universidad del País Vasco - Instituto de Economía Aplicada a la Empresa (IEAE).
González, Marcelo & Farías, Pablo, 2009. "Desempeño operacional posterior a la oferta pública inicial de acciones de las empresas chilenas," El Trimestre Económico, Fondo de Cultura Económica, vol. 0(303), pages 751-773, julio-sep.
Galindo Lucas, Alfonso, 2009. "Marco Institucional de la Contabilidad y las Finanzas," Entelequia eBooks, Entelequia y Servicios Académicos Intercontinentales SL, edition 1, number b009, May.
Abdesselam Rafik,Bastié Françoise,Cieply Sylvie, 2009. "Private Equity Firms’ Behaviours in Western Europe: Does Country Matter?," Frontiers in Finance and Economics, SKEMA Business School, vol. 6(2), pages 46-66, October.
Gérard Charreaux, 1999. "Gouvernement d'entreprise et comptabilité," Working Papers CREGO 0990601, UniversitÃ© de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
- Gérard Charreaux, 2009. "Gouvernement d'entreprise et comptabilité," Post-Print hal-00384941, HAL.
Olivier Klein, 2009. "Quelles réformes pour limiter l’instabilité financière ? Dix propositions," Revue d'Économie Financière, Programme National Persée, vol. 94(1), pages 295-304.
- Olivier Klein, 2009. "Quelles réformes pour limiter l'instabilité financière ? Dix propositions," Post-Print hal-00493181, HAL.
Vassili Joannides & N. Berland, 2008. "Grounded theory: quels usages dans les recherches en contrôle de gestion?," Grenoble Ecole de Management (Post-Print) hal-00676580, HAL.
- Nicolas Berland & Vassili Joannides, 2009. "Grounded theory : quels usages dans les recherches en contrôle de gestion ?," Post-Print halshs-00340170, HAL.
Gregory Wegmann & Stephen Nozile, 2008. "The activity-based costing method developments: state-of-the art and case study," Working Papers CREGO 1080903, UniversitÃ© de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
- Grégory Wegmann & Nozile Stephen, 2009. "The activity-based costing method developments: state-of-the art and case study," Post-Print halshs-00482137, HAL.
Helin, Sven & Frostenson, Magnus, 2009. "Principer för hållbarhetsredovisning i teori och praktik: En studie av fjärrvärmebranschen," Working Papers 2009:5, Örebro University, School of Business.
John Shon, 2009. "Voluntary Disclosures and Earnings Surprises: The Case of High-Tech Firms in Periods of Bad Economic News," Accounting & Taxation, The Institute for Business and Finance Research, vol. 1(1), pages 1-13.
Anne B. Fosbre & Ellen M. Kraft & Paul B. Fosbre, 2009. "The Globalization Of Accounting Standards : Ifrs Versus Us Gaap," Global Journal of Business Research, The Institute for Business and Finance Research, vol. 3(1), pages 61-71.
JosÃ© Antonio Aparisi-Caudeli & Arturo Giner-Fillol & Eva MarÃa PÃ©rez-GarcÃa, 2009. "Evidence On Implementing A Balanced Scorecard System At The Port Authority Of Valencia," Global Journal of Business Research, The Institute for Business and Finance Research, vol. 3(2), pages 93-116.
Myojung Cho & John Shon & Yuan Xie, 2009. "Corporate Disclosures After The Eptember 11 Terrorist Attacks," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, vol. 3(2), pages 169-174.
Simon Loretz & Padraig Moore, 2013. "Corporate tax competition between firms," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 20(5), pages 725-752, October.
- Simon Loretz & Padraig J. Moore, 2009. "Corporate Tax Competition between Firms," Working Papers 0912, Oxford University Centre for Business Taxation.
- Simon Loretz & Padraig J. Moore, 2009. "Corporate tax competition between firms," Working Papers 2009/19, Institut d'Economia de Barcelona (IEB).
- Loretz, Simon & Moore, Padraig J., 2009. "Corporate tax competition between firms," Working Papers in Economics 2009-3, University of Salzburg.
Simon Loretz & Padraig Moore, 2013. "Corporate tax competition between firms," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 20(5), pages 725-752, October.
- Simon Loretz & Padraig J. Moore, 2009. "Corporate Tax Competition between Firms," Working Papers 0912, Oxford University Centre for Business Taxation.
- Simon Loretz & Padraig J. Moore, 2009. "Corporate tax competition between firms," Working Papers 2009/19, Institut d'Economia de Barcelona (IEB).
- Loretz, Simon & Moore, Padraig J., 2009. "Corporate tax competition between firms," Working Papers in Economics 2009-3, University of Salzburg.
Aude Deville & Gary D. Ferrier & Hervé Leleu, 2009. "Performance measures for hierarchical organizations: Frontier analysis as a decision support tool," Working Papers 2009-ECO-01, IESEG School of Management.
Juha-Pekka Kallunki & Henrik Nilsson & Janne Peltoniemi, 2009. "Regulated and unregulated insider trading around earnings announcements," European Journal of Law and Economics, Springer, vol. 27(3), pages 285-308, June.
Santanu Mitra & Mahmud Hossain, 2009. "Value-relevance of pension transition adjustments and other comprehensive income components in the adoption year of SFAS No. 158," Review of Quantitative Finance and Accounting, Springer, vol. 33(3), pages 279-301, October.
Mihai Ristea & Gheorghe Lepadatu & Corina Graziella Dumitru, 2009. "Liberty and Concordance in Book-Keeping," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 1(2), pages 46-61, June.
Andrew Burke & Aoife Hanley, 2009. "Market Concentration and Business Survival in Static v Dynamic Industries," Kiel Working Papers 1517, Kiel Institute for the World Economy.
Matis Dumitru & Bonaci Carmen Giorgiana, 2009. "Searching For The Fair Story Behind Fair Value For Financial Instruments," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 3(1), pages 1042-1048, May.
Mustata Razvan V. & Matis Dumitru, 2009. "From The Harmonization Need To The Spontaneous Accounting Harmonization," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 3(1), pages 1067-1071, May.
Nistor Cristina Silvia, 2009. "Economic Research, Between Scientifc Accomplishment And Current Reality," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 3(1), pages 1079-1084, May.
Pop Fanuta & Fat Codruta, 2009. "The Analysis Of The Quality Of Administration Of Company Relations With Commercial Partners," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 3(1), pages 621-627, May.
Bota-Avram Cristina & Palfi Cristina, 2009. "Measuring And Assessment Of Internal Audit’S Effectiveness," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 3(1), pages 784-790, May.
Deaconu Adela & Nistor Cristina & Cuzdriorean Dan, 2009. "Considerations On The Fair Value Of Revenues Recognized In Financial Statements," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 3(1), pages 877-882, May.
Deaconu Adela, 2009. "Solutions For Measuring The Fair Value Of The Workforce," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 3(1), pages 883-887, May.
GUSE Gina Raluca & CARAIANI Chirata & DASCALU Cornelia & LUNGU Camelia Iuliana, 2009. "Innovations In Social And Environmental Reporting Based On The Knowledge Of Stakeholders’ Information Needs," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 3(1), pages 979-985, May.
Doron Faran, 2009. "The Theory of the Business, Falsification and Avoiding Managerial Unawareness," Interdisciplinary Management Research, Josip Juraj Strossmayer University of Osijek, Faculty of Economics, Croatia, vol. 5, pages 89-101.
David Hirshleifer & Siew Hong Teoh, 2009. "The Psychological Attraction Approach to Accounting and Disclosure Policy," Contemporary Accounting Research, John Wiley & Sons, vol. 26(4), pages 1067-1090, December.
- Hirshleifer, David & Teoh, Siew Hong, 2009. "The Psychological Attraction Approach to Accounting and Disclosure Policy," MPRA Paper 14046, University Library of Munich, Germany.
Carlo Alberto Magni & Ignacio Velez-Pareja, 2009. "Potential dividends versus actual cash flows in firm valuation," Proyecciones Financieras y Valoración 5516, Master Consultores.
- Magni, Carlo Alberto & Vélez-Pareja, Ignacio, 2009. "Potential dividends versus actual cash flows in firm valuation," MPRA Paper 14509, University Library of Munich, Germany.
Deaconu, Adela & Nistor, Cristina Silvia & Filip, Crina, 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," MPRA Paper 16850, University Library of Munich, Germany, revised 2009.
Bonache, Adrien & Moris, Karen, 2009. "Nonlinear and chaotic patterns in Japanese video game console sales and consequences for management control," MPRA Paper 18196, University Library of Munich, Germany.
Bunget, Ovidiu-Constantin & Dumitrescu, Alin-Constantin & Farcane, Nicoleta & Caciuc, Leonora & Popa, Adina, 2009. "The impact of ias/ifrs on the romanian accounting rules," MPRA Paper 18279, University Library of Munich, Germany.
Bunget, Ovidiu-Constantin & Farcane, Nicoleta & Dumitrescu, Alin-Constantin & Popa, Adina, 2009. "The accounting profession and professionist in romania," MPRA Paper 18408, University Library of Munich, Germany.
Abdul Azim, Islahi, 2009. "Book Review: Risk analysis for Islamic banks by Hennie Van Greuning and Zamir Iqbal," MPRA Paper 22740, University Library of Munich, Germany, revised 2009.
Skribans, Valerijs, 2009. "Latvijas būvniecības nozares uzņēmumu finansiālās stabilitātes novērtēšana [Estimation of the financial stability of the Latvian building industry enterprises]," MPRA Paper 27095, University Library of Munich, Germany.
Bagus, Philipp & Howden, David, 2009. "Qualitative Easing in Support of a Tumbling Financial System: A Recent Look at the Eurosystem´s Recent Balance Sheet Policies," MPRA Paper 79587, University Library of Munich, Germany.
Bagus, Philipp & Howden, David, 2009. "The Federal Reserve System and Eurosystem's Balance Sheet Policies During the Financial Crisis: A Comparative Analysis," MPRA Paper 79588, University Library of Munich, Germany.
Tomáš Buus, 2009. "The Costing Formula Suitable for Pricing (Transfer Pricing) Decisions and Maximization of Business Value [Vhodný kalkulační vzorec s ohledem na rozhodování o ceně (transferové ceně) a maximalizaci ," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2009(2), pages 33-45.
Olivier Klein, 2009. "Quelles réformes pour limiter l’instabilité financière ? Dix propositions," Revue d'Économie Financière, Programme National Persée, vol. 94(1), pages 295-304.
- Olivier Klein, 2009. "Quelles réformes pour limiter l'instabilité financière ? Dix propositions," Post-Print hal-00493181, HAL.
Víctor M. González Méndez, 2009. "Large shareholders, bank ownership and informativeness of earnings," Revista de Economia Aplicada, Universidad de Zaragoza, Departamento de Estructura Economica y Economia Publica, vol. 17(3), pages 81-102, Winter.
Simon Loretz & Padraig Moore, 2013. "Corporate tax competition between firms," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 20(5), pages 725-752, October.
- Simon Loretz & Padraig J. Moore, 2009. "Corporate Tax Competition between Firms," Working Papers 0912, Oxford University Centre for Business Taxation.
- Loretz, Simon & Moore, Padraig J., 2009. "Corporate tax competition between firms," Working Papers in Economics 2009-3, University of Salzburg.
- Simon Loretz & Padraig J. Moore, 2009. "Corporate tax competition between firms," Working Papers 2009/19, Institut d'Economia de Barcelona (IEB).
Ciuhureanu, Alina Teodora & Baltes, Nicolae, 2009. "Aspects Regarding The Role Of The Financial Management In Elaborating And Implementing The Organisation’S Strategies," Annals of Spiru Haret University, Economic Series, Universitatea Spiru Haret, vol. 1(1), pages 175-182.
Balaban, Cristina Lucia, 2009. "Cash Flow – Lever For Continuing Activity - In Decline Period," Papers 2009/74, Osterreichish-Rumanischer Akademischer Verein.
Ignacio Vélez-Pareja & Joseph Tham, 2009. "Prospective Analysis: Guidelines for Forecasting Financial Statements," Springer Books, in: Chandrasekhar Krishnamurti & Ramanna Vishwanath (ed.), Investment Management, chapter 8, pages 155-223, Springer.
- Ignacio Velez-Pareja & Joseph Tham, 2007. "Prospective analysis: guidelines for forecasting financial statements," Proyecciones Financieras y Valoración 4316, Master Consultores.
Cremers, M. & Huang, R. & Sautner, Z., 2009. "Understanding Internal Capital Markets and Corporate Policies," Discussion Paper 2009-47 S, Tilburg University, Center for Economic Research.
David Hirshleifer & Siew Hong Teoh, 2009. "The Psychological Attraction Approach to Accounting and Disclosure Policy," Contemporary Accounting Research, John Wiley & Sons, vol. 26(4), pages 1067-1090, December.
- Hirshleifer, David & Teoh, Siew Hong, 2009. "The Psychological Attraction Approach to Accounting and Disclosure Policy," MPRA Paper 14046, University Library of Munich, Germany.
Godratallah TALEBNYA & Mahdi SALEHI & Hashem VALIPOUR & Zahra YOUSEFI, 2009. "An Empirical Study of Value Creation Criteria: Case of Iran," Timisoara Journal of Economics, West University of Timisoara, Romania, Faculty of Economics and Business Administration, vol. 2(4(8)), pages 169-180.
Held, Bärbel & Herzner, Alexander & Riedl, Matthias, 2009. "Controlling in virtuellen Unternehmen -eine Studie- Teil 1: State of the art," Weidener Diskussionspapiere 15, University of Applied Sciences Amberg-Weiden (OTH).
Held, Bärbel & Herzner, Alexander & Riedl, Matthias, 2009. "Controlling in virtuellen Unternehmen -eine Studie- Teil 2: Auswertung," Weidener Diskussionspapiere 18, University of Applied Sciences Amberg-Weiden (OTH).
Burke, Andrew E. & Hanley, Aoife, 2009. "Market concentration and business survival in static v dynamic industries," Kiel Working Papers 1517, Kiel Institute for the World Economy (IfW Kiel).
Schröder, Michael & Gans, Julia, 2009. "Bilanzielle Behandlung von hybriden Finanzinstrumenten: Eine Übersicht," ZEW Discussion Papers 09-009, ZEW - Leibniz Centre for European Economic Research.

2008

Valeriu BRABETE & Cristian DRAGAN, 2008. "How true and fair is the true and fair view in accountancy?," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(36), pages 766-773, may.
Danut CHILAREZ & Mircea PERPELEA, 2008. "The taxing of the result, between the conformity and convergence of the accountancy," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, vol. 1(7), pages 89-95, May.
Marin CIUMAG & Anca CIUMAG, 2008. "The justifying documents - the accounting registration base of the works and services executed by third parties," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, vol. 1(8), pages 162-165, December.
- ciumag, marin & ciumag, anca, 2008. "The Justifying Documents – the Accounting Registration Base of the Works and Services Executed By Third Parties," MPRA Paper 14865, University Library of Munich, Germany.
Szilveszter Fekete & Dumitru MatiÅŸ & JÃ¡nos LukÃ¡cs, 2008. "Factors Influencing The Extent Of Corporate Compliance With Ifrs. The Case Of Hungarian Listed Companies," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(10), pages 1-2.
Radu BÄƒlunÄƒ & Daniela BÄƒlunÄƒ & Traian Vuia Teacher, 2008. "The Adaptation Of Accounting Data Within Integrated Informatics Systems," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(10), pages 1-20.
CÄƒtÄƒlin Nicolae Albu & Nadia Albu & Robert Faff & Allan Hodgson, 2008. "The Changing Role Of Accountants In A Transition Economy - Evidence From Romania," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(10), pages 1-5.
Ignacio Velez-Pareja & Carlo Alberto Magni, 2008. "Potential Dividends and Actual Cash Flows. Theoretical and Empirical Reasons for Using 'Actual' and Dismissing 'Potential'. Or: How Not to Pull Pot..," Proyecciones Financieras y Valoración 4520, Master Consultores.
Ignacio Vélez-Pareja, & Julián Benavides-Franco, 2006. "There exists circularity between WACC and value? Another solution," Estudios Gerenciales, Universidad Icesi, March.
- Ignacio Velez-Pareja & Julian Benavides Franco, 2008. "There exists circularity between WACC and value? Another solution," Proyecciones Financieras y Valoración 4557, Master Consultores.
Ignacio Velez-Pareja, 2008. "Pautas para el pronostico de los estados financieros a partir de estados financieros historicos para la valoracion," Proyecciones Financieras y Valoración 4559, Master Consultores.
Ignacio Velez-Pareja, 2008. "Guidelines for forecasting historical financial statements for valuation purposes," Proyecciones Financieras y Valoración 4560, Master Consultores.
Ignacio Velez-Pareja & Joseph Tham, 2008. "The mismatching of APV and the DCF in Brealey, Myers and Allen 8th edition of Principles of corporate finance, 2006," Proyecciones Financieras y Valoración 4586, Master Consultores.
Ignacio Velez-Pareja & Mariano Merlo & David Andres Londono & Julio Sarmiento, 2008. "Dividendos "potenciales" versus pagados : razones teoricas y empiricas para usar dividendos pagados. Casos de America Latina y Argentina," Proyecciones Financieras y Valoración 5122, Master Consultores.
Nicolas Berland & Michel Gervais, 2008. "À quoi ont rêvé (et n’ont pas rêvé) les chercheurs en contrôle durant les dix dernières années? Dix ans de recherche en contrôle," Revue Finance ContrÃ´le StratÃ©gie, revues.org, vol. 11(Special), pages 109-148, June.
- Nicolas Berland & Michel Gervais, 2008. "À quoi ont rêvé (et n'ont pas rêvé) les chercheurs en contrôle durant les dix dernières années ? Dix ans de recherche en contrôle," Post-Print halshs-00340181, HAL.
Philippe Lorino, 2008. "Méthodes de recherche en contrôle de gestion:une approche critique," Revue Finance ContrÃ´le StratÃ©gie, revues.org, vol. 11(Special), pages 149-175, June.
Henri Bouquin, 2008. "Quelles perspectives pour la recherche en contrôle de gestion?," Revue Finance ContrÃ´le StratÃ©gie, revues.org, vol. 11(Special), pages 177-191, June.
Grégory Wegmann, 2008. "The Balanced Scorecard as a Knowledge Management Tool: A French Experience in a Semi-Public Insurance Company," Post-Print halshs-00340311, HAL.
- Gregory Wegmann, 2008. "The balanced scorecard as a knowledge management tool: a French experience in a semi-public insurance company," Working Papers CREGO 1080902, UniversitÃ© de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
- Grégory Wegmann, 2008. "The balanced scorecard as a knowledge management tool: a French experience in a semi-public insurance company," Post-Print halshs-00482136, HAL.
Gregory Wegmann & Stephen Nozile, 2008. "The activity-based costing method developments: state-of-the art and case study," Working Papers CREGO 1080903, UniversitÃ© de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
- Grégory Wegmann & Nozile Stephen, 2009. "The activity-based costing method developments: state-of-the art and case study," Post-Print halshs-00482137, HAL.
Mottis, Nicolas & Walton, Peter, 2008. "Measuring reseach outputs across borders-a comment," ESSEC Working Papers DR 08007, ESSEC Research Center, ESSEC Business School.
Cazavan-Jeny, Anne & Jeanjean, Thomas, 2008. "Supply and demand for European accounting research. Evidence from EAA congresses," ESSEC Working Papers DR 08013, ESSEC Research Center, ESSEC Business School.
Habib, Ahsan & Hossain, Mahmud, 2008. "Do managers manage earnings to ‘just meet or beat’ analyst forecasts?," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 17(2), pages 79-91.
Chen, Hui & Jeter, Debra, 2008. "The Role of Auditing in Buyer-Supplier Relations," Journal of Contemporary Accounting and Economics, Elsevier, vol. 4(1), pages 1-17.
Mashayekhi, Bita & Bazaz, Mohammad S., 2008. "Corporate Governance and Firm Performance in Iran," Journal of Contemporary Accounting and Economics, Elsevier, vol. 4(2), pages 156-172.
Goodwin, John & Ahmed, Kamran & Heaney, Richard, 2008. "The Effects of International Financial Reporting Standards on the Accounts and Accounting Quality of Australian Firms: A Retrospective Study," Journal of Contemporary Accounting and Economics, Elsevier, vol. 4(2), pages 89-119.
Fabian Muniesa & Michel Callon, 2008. "La performativité des sciences économiques," Working Papers halshs-00258130, HAL.
- Fabian Muniesa & Michel Callon, 2008. "La performativité des sciences économiques," CSI Working Papers Series 010, Centre de Sociologie de l'Innovation (CSI), Mines ParisTech.
S. Verbieren & M. Cools & A. Van den Abbeele, 2008. "Franchising. A Literature Review on Management and Control Issues," Review of Business and Economic Literature, KU Leuven, Faculty of Economics and Business (FEB), Review of Business and Economic Literature, vol. 0(4), pages 398-443.
Vassili Joannides & N. Berland, 2008. "Grounded theory: quels usages dans les recherches en contrôle de gestion?," Grenoble Ecole de Management (Post-Print) hal-00676580, HAL.
- Nicolas Berland & Vassili Joannides, 2009. "Grounded theory : quels usages dans les recherches en contrôle de gestion ?," Post-Print halshs-00340170, HAL.
Gérard Charreaux, 2004. "Michael Jensen-la théorie positive de l’agence et ses applications à l’architecture et à la gouvernance des organisations," Working Papers CREGO 1041203, UniversitÃ© de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
- Gérard Charreaux, 2008. "Michael Jensen - la théorie positive de l'agence et ses applications à l'architecture et à la gouvernance des organisations," Post-Print halshs-00338038, HAL.
Nicolas Berland & Michel Gervais, 2008. "À quoi ont rêvé (et n’ont pas rêvé) les chercheurs en contrôle durant les dix dernières années? Dix ans de recherche en contrôle," Revue Finance ContrÃ´le StratÃ©gie, revues.org, vol. 11(Special), pages 109-148, June.
- Nicolas Berland & Michel Gervais, 2008. "À quoi ont rêvé (et n'ont pas rêvé) les chercheurs en contrôle durant les dix dernières années ? Dix ans de recherche en contrôle," Post-Print halshs-00340181, HAL.
Grégory Wegmann, 2008. "The balanced scorecard as a knowledge management tool: a French experience in a semi-public insurance company," Post-Print halshs-00482136, HAL.
- Grégory Wegmann, 2008. "The Balanced Scorecard as a Knowledge Management Tool: A French Experience in a Semi-Public Insurance Company," Post-Print halshs-00340311, HAL.
- Gregory Wegmann, 2008. "The balanced scorecard as a knowledge management tool: a French experience in a semi-public insurance company," Working Papers CREGO 1080902, UniversitÃ© de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
Gregory Wegmann, 2008. "The balanced scorecard as a knowledge management tool: a French experience in a semi-public insurance company," Working Papers CREGO 1080902, UniversitÃ© de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
- Grégory Wegmann, 2008. "The balanced scorecard as a knowledge management tool: a French experience in a semi-public insurance company," Post-Print halshs-00482136, HAL.
- Grégory Wegmann, 2008. "The Balanced Scorecard as a Knowledge Management Tool: A French Experience in a Semi-Public Insurance Company," Post-Print halshs-00340311, HAL.
Nelson Waweru, 2008. "Predicting Change In Management Accounting Systems: The Effects Of Competitive Strategy," Global Journal of Business Research, The Institute for Business and Finance Research, vol. 2(1), pages 25-41.
A.G. Maggina, 2008. "Auditors Switching:An Empirical Investigation," Global Journal of Business Research, The Institute for Business and Finance Research, vol. 2(1), pages 85-100.
Mónica Espinosa & Mikel Tapia & Marco Trombetta, 2008. "Disclosure and liquidity in a driven by orders market: Empirical evidence from panel data," Investigaciones Economicas, Fundación SEPI, vol. 32(3), pages 339-370, September.
Changmin Lee, 2008. "What happens to retired CEOs now? A Re-Examination of Brickley et als What happens to retired CEOs?," Caepr Working Papers 2008-025, Center for Applied Economics and Policy Research, Economics Department, Indiana University Bloomington.
Changmin Lee, 2008. "What happens to retired CEOs now? A Re-Examination of Brickley et al's "What happens to retired CEO's?"," CAEPR Working Papers 2008-025, Center for Applied Economics and Policy Research, Department of Economics, Indiana University Bloomington.
David Hillier & Allan Hodgson & Peta Stevenson-Clarke & Suntharee Lhaopadchan, 2008. "Accounting Window Dressing and Template Regulation: A Case Study of the Australian Credit Union Industry," Journal of Business Ethics, Springer, vol. 83(3), pages 579-593, December.
Madonna O’Sullivan & Majella Percy & Jenny Stewart, 2008. "Australian evidence on corporate governance attributes and their association with forward-looking information in the annual report," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 12(1), pages 5-35, March.
John Maher & Robert Brown & Raman Kumar, 2008. "Firm valuation, abnormal earnings, and mutual funds flow," Review of Quantitative Finance and Accounting, Springer, vol. 31(2), pages 167-189, August.
Stephen Baginski & John Hassell & Michael Kimbrough, 2008. "Macro information environment change and the quality of management earnings forecasts," Review of Quantitative Finance and Accounting, Springer, vol. 31(3), pages 311-330, October.
Ruey Tsay & Yi-Mien Lin & Hsiao-Wen Wang, 2008. "Residual income, value-relevant information and equity valuation: a simultaneous equations approach," Review of Quantitative Finance and Accounting, Springer, vol. 31(4), pages 331-358, November.
CASTILLA-POLO, Francisca & GALLARDO-VÁZQUEZ, DOLORES, 2008. "La decisión de divulgar intangibles a través de una estrategia de triangulación teórica," Estudios de Economia Aplicada, Estudios de Economia Aplicada, vol. 26, pages 79-104, Agosto.
Winter, Peter, 2008. "Controlling-Konzeptionen revisited: Definition von Anforderungskriterien an Controlling-Konzeptionen und Thesen für die konzeptionelle Controlling-Forschung ["Controlling conceptions" in ," MPRA Paper 10503, University Library of Munich, Germany.
Ecobici, Nicolae, 2008. "IPSAS versus National Norms on Public Institutions' Own Capitals," MPRA Paper 11228, University Library of Munich, Germany.
Iacob, Constanta & Giurca Vasilescu, Laura & Dracea, Raluca, 2008. "A modern approach on modeling the cost behavior by ABC/ABM method," MPRA Paper 11272, University Library of Munich, Germany.
Deaconu, Adela & Filip, Crina & Buiga, Anuta, 2008. "Solutii pentru masurarea calitatii informatiei contabile," MPRA Paper 14760, University Library of Munich, Germany.
Vélez-Pareja, Ignacio & Magni, Carlo Alberto, 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," MPRA Paper 7266, University Library of Munich, Germany.
Dima, Bogdan & Cristea, Stefana Maria, 2008. "A web of intercorrelations: culture, financial reporting and social output," MPRA Paper 8246, University Library of Munich, Germany.
Beth Asch & Paul Heaton, 2008. "Monopsony and Labor Supply in the Army and Navy," Working Papers 1107, Princeton University, Department of Economics, Industrial Relations Section..
Georges Dionne & Florence Giuliano & Pierre Picard, 2009. "Optimal Auditing with Scoring: Theory and Application to Insurance Fraud," Management Science, INFORMS, vol. 55(1), pages 58-70, January.
- Georges Dionne & Florence Giuliano & Pierre Picard, 2005. "Optimal Auditing with Scoring Theory and Application to Insurance Fraud," Working Papers hal-00243026, HAL.
- Dionne, Georges & Giuliano, Florence & Picard, Pierre, 2008. "Optimal auditing with ccoring: Theory and application to insurance fraud," Working Papers 02-5, HEC Montreal, Canada Research Chair in Risk Management.
- Dionne, Georges & Giuliano, Florence & Picard, Pierre, 2009. "Optimal auditing with scoring: theory and application to insurance fraud," MPRA Paper 18374, University Library of Munich, Germany.
Biondi, Yuri, 2008. "De Charybde de la comptabilité de caisse en Scylla de la comptabilité patrimoniale," Revue de la Régulation - Capitalisme, institutions, pouvoirs, Association Recherche et Régulation, vol. 3.
Jón Daníelsson & Jean-Pierre Zigrand, 2008. "Equilibrium asset pricing with systemic risk," Economic Theory, Springer;Society for the Advancement of Economic Theory (SAET), vol. 35(2), pages 293-319, May.
- Danielsson, Jon & Zigrand, Jean-Pierre, 2006. "Equilibrium asset pricing with systemic risk," LSE Research Online Documents on Economics 24515, London School of Economics and Political Science, LSE Library.
- Jean-Pierre Zigrand & Jon Danielsson, 2006. "Equilibrium Asset Pricing with Systemic Risk," FMG Discussion Papers dp561, Financial Markets Group.
- Danielsson, Jon & Zigrand, Jean-Pierre, 2008. "Equilibrium asset pricing with systemic risk," LSE Research Online Documents on Economics 24823, London School of Economics and Political Science, LSE Library.
Dinga, Emil, 2008. "Consideraţii Teoretice Privind Evaziunea Fiscală Vs Frauda Fiscală," Studii Financiare (Financial Studies), Centre of Financial and Monetary Research "Victor Slavescu", vol. 12(4), pages 20-50, December.

2007

Criveanu Radu, 2007. "The Correlation Between The Increase Rate Of Gdp And The Inflation Rate," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, vol. 1(7), pages 163-168, April.
Josep Maria Argiles Bosch, 2007. "Empirical Study on Costs and Incomes of Organic Farming," Working Papers in Economics 178, Universitat de Barcelona. Espai de Recerca en Economia.
Josep Maria Argiles Bosch & Josep Garcia Blandon, 2007. "Cost stickiness revisited: Empirical aplication for farms," Working Papers in Economics 187, Universitat de Barcelona. Espai de Recerca en Economia.
Dean Karlan & Martin Valdivia, 2011. "Teaching Entrepreneurship: Impact of Business Training on Microfinance Clients and Institutions," The Review of Economics and Statistics, MIT Press, vol. 93(2), pages 510-527, May.
- Martin Valdivia & Dean Karlan, 2006. "Teaching Entrepreneurship: Impact of Business Training on Microfinance Clients and Institutions," Working Papers 941, Economic Growth Center, Yale University.
- Dean Karlan & Martin Valdivia, 2007. "Teaching Entrepreneurship: Impact of Business Training on Microfinance Clients and Institutions," Working Papers 107, Center for Global Development.
- Karlan, Dean S. & Valdivia, Martin, 2006. "Teaching Entrepreneurship: Impact of Business Training on Microfinance Clients and Institutions," Center Discussion Papers 28510, Yale University, Economic Growth Center.
- Dean Karlan & Martin Valdivia, 2006. "Teaching entrepreneurship: Impact of business training on microfinance clients and institutions," Natural Field Experiments 00282, The Field Experiments Website.
Ignacio Velez-Pareja & Joseph Tham, 2007. "The tyranny of rounding errors: the mismatching of APV and the DCF in perpetuities in Brealey and Myers 6th and 7th edition of Principles of Corporate," Proyecciones Financieras y Valoración 3938, Master Consultores.
Ignacio Vélez-Pareja & Joseph Tham, 2009. "Prospective Analysis: Guidelines for Forecasting Financial Statements," Springer Books, in: Chandrasekhar Krishnamurti & Ramanna Vishwanath (ed.), Investment Management, chapter 8, pages 155-223, Springer.
- Ignacio Velez-Pareja & Joseph Tham, 2007. "Prospective analysis: guidelines for forecasting financial statements," Proyecciones Financieras y Valoración 4316, Master Consultores.
Olivier de La Villarmois & Yves Levant, 2007. "Le Time-Driven ABC:la simplification de l’évaluation des coûts par le recours aux équivalents–un essai de positionnement," Revue Finance ContrÃ´le StratÃ©gie, revues.org, vol. 10(1), pages 149-182, March.
- O. de La Villarmois & Y. Levant, 2007. "Le Time-Driven ABC : la simplification de l'évaluation des coûts par le recours aux équivalents. Un essai de positionnement," Post-Print hal-00228802, HAL.
Fabienne Villesèque-Dubus, 2007. "Le processus budgétaire comme processus d’interactions sociales:une approche par l’analyse de réseau social," Revue Finance ContrÃ´le StratÃ©gie, revues.org, vol. 10(3), pages 161-184, September.
Dominique Philippe Martin & Christian Picceu, 2007. "Outils de gestion et pilotage dynamique de l’action collective," Revue Finance ContrÃ´le StratÃ©gie, revues.org, vol. 10(3), pages 75-110, September.
Dietz, Simon & Neumayer, Eric, 2007. "Weak and strong sustainability in the SEEA: Concepts and measurement," Ecological Economics, Elsevier, vol. 61(4), pages 617-626, March.
- Dietz, Simon & Neumayer, Eric, 2007. "Weak and strong sustainability in the SEEA: concepts and measurement," LSE Research Online Documents on Economics 3058, London School of Economics and Political Science, LSE Library.
Ding, Yuan & Hope, Ole-Kristian & Jeanjean, Thomas & Stolowy, Herve, 2007. "Differences between domestic accounting standards and IAS: Measurement, determinants and implications," Journal of Accounting and Public Policy, Elsevier, vol. 26(1), pages 1-38.
- Ding, Yuan & Hervé, Stolowy & Hope, Ole-Kristian & Jeanjean, Thomas, 2005. "Differences between domestic accounting standards and IAS: measurement, determinants and implications," HEC Research Papers Series 826, HEC Paris.
- Yuan Ding & Ole-Kristian Hope & Thomas Jeanjean & Hervé Stolowy, 2005. "Differences between Domestic Accounting Standards and IAS: Measurement, Determinants and Implications," Working Papers hal-00584707, HAL.
- Thomas Jeanjean & Hervé Stolowy & Y. Ding & O. K. Hope, 2007. "Differences between Domestic Accounting Standards and IAS: Measurement, Determinants and Implications," Post-Print halshs-00126772, HAL.
Dietz, Simon & Neumayer, Eric, 2007. "Weak and strong sustainability in the SEEA: Concepts and measurement," Ecological Economics, Elsevier, vol. 61(4), pages 617-626, March.
- Dietz, Simon & Neumayer, Eric, 2007. "Weak and strong sustainability in the SEEA: concepts and measurement," LSE Research Online Documents on Economics 3058, London School of Economics and Political Science, LSE Library.
Nathalie Gonthier‐Besacier & Alain Schatt, 2007. "Determinants of audit fees for French quoted firms," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 22(2), pages 139-160, January.
- Nathalie Gonthier-Besacier & Alain Schatt, 2006. "Determinants of Audit Fees for French Quoted Firms," Working Papers CREGO 1060301, UniversitÃ© de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
Nathalie Gonthier-Besacier & Alain Schatt, 2007. "Determinants of audit fees for French quoted firms," Managerial Auditing Journal, Emerald Group Publishing, vol. 22(2), pages 139-160, January.
- Nathalie Gonthier-Besacier & Alain Schatt, 2006. "Determinants of Audit Fees for French Quoted Firms," Working Papers CREGO 1060301, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
Martha Rosa López Toledo & Dunia García Lorenzo, 2007. "La Auditoría de Gestión, una necesidad impostergable de la administración moderna," Contribuciones a la Economía, Servicios Académicos Intercontinentales SL, issue 2007-11, November.
Olivier de La Villarmois & Yves Levant, 2007. "Le Time-Driven ABC:la simplification de l’évaluation des coûts par le recours aux équivalents–un essai de positionnement," Revue Finance ContrÃ´le StratÃ©gie, revues.org, vol. 10(1), pages 149-182, March.
- O. de La Villarmois & Y. Levant, 2007. "Le Time-Driven ABC : la simplification de l'évaluation des coûts par le recours aux équivalents. Un essai de positionnement," Post-Print hal-00228802, HAL.
Ding, Yuan & Hope, Ole-Kristian & Jeanjean, Thomas & Stolowy, Herve, 2007. "Differences between domestic accounting standards and IAS: Measurement, determinants and implications," Journal of Accounting and Public Policy, Elsevier, vol. 26(1), pages 1-38.
- Ding, Yuan & Hervé, Stolowy & Hope, Ole-Kristian & Jeanjean, Thomas, 2005. "Differences between domestic accounting standards and IAS: measurement, determinants and implications," HEC Research Papers Series 826, HEC Paris.
- Thomas Jeanjean & Hervé Stolowy & Y. Ding & O. K. Hope, 2007. "Differences between Domestic Accounting Standards and IAS: Measurement, Determinants and Implications," Post-Print halshs-00126772, HAL.
- Yuan Ding & Ole-Kristian Hope & Thomas Jeanjean & Hervé Stolowy, 2005. "Differences between Domestic Accounting Standards and IAS: Measurement, Determinants and Implications," Working Papers hal-00584707, HAL.
Korn, Evelyn & Lengsfeld, Stephan, 2007. "Duopolistic Competition, Taxes, and the Arm's-Length Principle," Hannover Economic Papers (HEP) dp-378, Leibniz Universität Hannover, Wirtschaftswissenschaftliche Fakultät.
Aleix Calveras, 2007. "Expansion of a hotel chain and environmental quality," Investigaciones Economicas, Fundación SEPI, vol. 31(2), pages 263-295, May.
Óscar Gutiérrez, 2007. "Low outcomes and the first-order approach to agency problems," Investigaciones Economicas, Fundación SEPI, vol. 31(2), pages 341-348, May.
Mehmet ÖZBİRECİKLİ & Tülin URAL, 2007. "Muhasebecilerin mesleki kararlarında etik ve sosyal sorumluluğun önemini algılama düzeyleri ve etiksel karar alma süreci: Türkiye örneği," Iktisat Isletme ve Finans, Bilgesel Yayincilik, vol. 22(254), pages 104-127.
Lawrence Brown & Indrarini Laksmana, 2007. "Accounting Ph.D. program graduates: affiliation performance and publication performance," Review of Quantitative Finance and Accounting, Springer, vol. 29(3), pages 285-313, October.
Magni, Carlo Alberto, 2007. "Measuring performance and valuing firms: In search of the lost capital," MPRA Paper 5850, University Library of Munich, Germany.
Carlo Alberto Magni, 2007. "A Sum&Discount Method for Appraising Firms: An Illustrative Example," Department of Economics 572, University of Modena and Reggio E., Faculty of Economics "Marco Biagi".
- Magni, Carlo Alberto, 2007. "A Sum&Discount method for appraising firms:An illustrative example," MPRA Paper 6114, University Library of Munich, Germany.
- Carlo Alberto Magni, 2007. "A Sum&Discount Method for Appraising Firms: An Illustrative Example," Department of Economics 0572, University of Modena and Reggio E., Faculty of Economics "Marco Biagi".
Magni, Carlo Alberto, 2010. "Residual income and value creation: An investigation into the lost-capital paradigm," European Journal of Operational Research, Elsevier, vol. 201(2), pages 505-519, March.
- Magni, Carlo Alberto, 2007. "Residual income and value creation: An investigation into the lost-capital paradigm," MPRA Paper 7335, University Library of Munich, Germany.
- Magni, Carlo Alberto, 2007. "Residual income and value creation: An investigation into the lost-capital paradigm," MPRA Paper 6783, University Library of Munich, Germany.
Magni, Carlo Alberto, 2010. "Residual income and value creation: An investigation into the lost-capital paradigm," European Journal of Operational Research, Elsevier, vol. 201(2), pages 505-519, March.
- Magni, Carlo Alberto, 2007. "Residual income and value creation: An investigation into the lost-capital paradigm," MPRA Paper 6783, University Library of Munich, Germany.
- Magni, Carlo Alberto, 2007. "Residual income and value creation: An investigation into the lost-capital paradigm," MPRA Paper 7335, University Library of Munich, Germany.
Dutta, Probal & Bose, Sudipta, 2007. "Web-based Corporate Reporting in Bangladesh:An Exploratory Study," MPRA Paper 7915, University Library of Munich, Germany.
Vlastimil Roun, 2007. "Transfer prices within business combinations [Předací ceny v podnikových uskupeních]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2007(2), pages 17-27.
Miloš Mařík, 2007. "International Accounting Standards and Capital Costs - State of Empirical Research [Účetnictví podle mezinárodních standardů a náklady kapitálu - stav empirických výzkumů]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2007(2), pages 73-78.
Ernst Troßmann & Alexander Baumeister, 2007. "Das baden-württembergische Modell der Mittelvergabe an Universitäten — aus betriebswirtschaftlicher Sicht betrachtet," Schmalenbach Journal of Business Research, Springer, vol. 59(4), pages 418-446, June.
Jens Wüstemann & Sonja Kierzek, 2007. "Normative Bilanztheorie und Grundsätze ordnungsmäßiger Gewinnrealisierung für Mehrkomponentenverträge," Schmalenbach Journal of Business Research, Springer, vol. 59(7), pages 882-913, November.
Óscar Gutiérrez, 2007. "Linear contracts as incentives: a puzzle," Spanish Economic Review, Springer;Spanish Economic Association, vol. 9(2), pages 153-158, June.
Arvid Raknerud & Dag Rønningen & Terje Skjerpen, 2007. "A Method for Improved Capital Measurement by Combining Accounts and Firm Investment Data. A revised version," Discussion Papers 365, Statistics Norway, Research Department.
Sonia Martín López & Gustavo Lejarriaga Pérez de las Vacas & Javier Iturrioz del Campo, 2007. "Consideraciones sobre la naturaleza del capital social en las sociedades cooperativas del trabajo asociado [Remarks about the nature of shareholders` equity in the associated labour cooperatives]," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 91, pages 93-119.

2006

Dean Karlan & Martin Valdivia, 2011. "Teaching Entrepreneurship: Impact of Business Training on Microfinance Clients and Institutions," The Review of Economics and Statistics, MIT Press, vol. 93(2), pages 510-527, May.
- Martin Valdivia & Dean Karlan, 2006. "Teaching Entrepreneurship: Impact of Business Training on Microfinance Clients and Institutions," Working Papers 941, Economic Growth Center, Yale University.
- Karlan, Dean S. & Valdivia, Martin, 2006. "Teaching Entrepreneurship: Impact of Business Training on Microfinance Clients and Institutions," Center Discussion Papers 28510, Yale University, Economic Growth Center.
- Dean Karlan & Martin Valdivia, 2006. "Teaching entrepreneurship: Impact of business training on microfinance clients and institutions," Natural Field Experiments 00282, The Field Experiments Website.
- Dean Karlan & Martin Valdivia, 2007. "Teaching Entrepreneurship: Impact of Business Training on Microfinance Clients and Institutions," Working Papers 107, Center for Global Development.
Antonio David Somoza Lopez & Josep Vallverdu Calafell, 2006. "Els Factors Competitius de les Pimes a Catalunya," Working Papers in Economics 166, Universitat de Barcelona. Espai de Recerca en Economia.
Ignacio Vélez-Pareja, & Julián Benavides-Franco, 2006. "There exists circularity between WACC and value? Another solution," Estudios Gerenciales, Universidad Icesi, March.
- Ignacio Velez-Pareja & Julian Benavides Franco, 2008. "There exists circularity between WACC and value? Another solution," Proyecciones Financieras y Valoración 4557, Master Consultores.
Bruno S. Frey, 2006. "Evaluitis ? Eine neue Krankheit," CREMA Working Paper Series 2006-18, Center for Research in Economics, Management and the Arts (CREMA).
Laurent Cappelletti, 2006. "Le contrôle de gestion socio-économique de la performance:enjeux, conception et implantation," Revue Finance ContrÃ´le StratÃ©gie, revues.org, vol. 9(1), pages 135-155, March.
Michel Gervais, 2006. "Les conditions de la fiabilité des coûts dans l’utilisation de la méthode UVA (méthode des unités de valeur ajoutée)," Revue Finance ContrÃ´le StratÃ©gie, revues.org, vol. 9(2), pages 225-258, June.
Valérie Pallas, 2006. "Le contrôle interne bancaire est-il toujours pertinent?," Revue Finance ContrÃ´le StratÃ©gie, revues.org, vol. 9(3), pages 135-164, September.
Nathalie Gonthier‐Besacier & Alain Schatt, 2007. "Determinants of audit fees for French quoted firms," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 22(2), pages 139-160, January.
- Nathalie Gonthier-Besacier & Alain Schatt, 2006. "Determinants of Audit Fees for French Quoted Firms," Working Papers CREGO 1060301, UniversitÃ© de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
Christine Marsal & Denis Travaillé, 2006. "Les systèmes d’information de pilotage,les tableaux de bord," Working Papers CREGO 1060901, UniversitÃ© de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
Evelyne Poincelot & Grégory Wegmann, 2006. "Perspectives on non-financial indicators as a strategic management accounting tool:A French inquiry," Working Papers CREGO 1060905, UniversitÃ© de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
Philippe Desbrières, 2006. "Les normes comptables actuelles permettent-elles une comptabilisation des stock-options à leur juste valeur?," Post-Print halshs-00112824, HAL.
- Philippe Desbrières, 2006. "Les normes comptables actuelles permettent-elles une comptabilisation des stock-options à leur juste valeur?," Working Papers CREGO 1061002, UniversitÃ© de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
Ignacio Vélez-Pareja & Antonio Burbano-Pérez, 2006. "A Practical Guide for Consistency in Valuation: Cash Flows, Terminal Value and Cost of Capital," Economic Analysis Working Papers (2002-2010). Atlantic Review of Economics (2011-2016), Colexio de Economistas de A Coruña, Spain and Fundación Una Galicia Moderna, vol. 5, pages 1-16, June.
- Ignacio Vélez Pareja & Antonio Burbano Pérez, 2003. "A Practical Guide for Consistency in Valuation: Cash Flows, Terminal Value and Cost of Capital," Proyecciones Financieras y Valoración 1927, Master Consultores.
Suleyman Uyar & Muhsin Celik, 2006. "Surekli Kamuyu Aydinlatma ve Internet Ortaminda Finansal Raporlama Surecinde Kullanilan Diller," Ege Academic Review, Ege University Faculty of Economics and Administrative Sciences, vol. 6(2), pages 93-103.
Kirchmaier, Thomas & Selvaggi, Mariano, 2006. "The dark side of 'good' corporate governance: compliance-fuelled book-cooking activities," LSE Research Online Documents on Economics 24513, London School of Economics and Political Science, LSE Library.
Mennicken, Andrea, 2006. "Translation and standardisation: audit world building in Post-Soviet Russia," LSE Research Online Documents on Economics 3033, London School of Economics and Political Science, LSE Library.
Rubio Lacoba, Sergio & Chamorro Mera, Antonio & Miranda González, Francisco Javier, 2006. "Un análisis de la investigación sobre contabilidad medioambiental en España," Cuadernos de Gestión, Universidad del País Vasco - Instituto de Economía Aplicada a la Empresa (IEAE).
Dean Karlan & Martin Valdivia, 2011. "Teaching Entrepreneurship: Impact of Business Training on Microfinance Clients and Institutions," The Review of Economics and Statistics, MIT Press, vol. 93(2), pages 510-527, May.
- Martin Valdivia & Dean Karlan, 2006. "Teaching Entrepreneurship: Impact of Business Training on Microfinance Clients and Institutions," Working Papers 941, Economic Growth Center, Yale University.
- Dean Karlan & Martin Valdivia, 2006. "Teaching entrepreneurship: Impact of business training on microfinance clients and institutions," Natural Field Experiments 00282, The Field Experiments Website.
- Dean Karlan & Martin Valdivia, 2007. "Teaching Entrepreneurship: Impact of Business Training on Microfinance Clients and Institutions," Working Papers 107, Center for Global Development.
- Karlan, Dean S. & Valdivia, Martin, 2006. "Teaching Entrepreneurship: Impact of Business Training on Microfinance Clients and Institutions," Center Discussion Papers 28510, Yale University, Economic Growth Center.
Mariano Selvaggi & Thomas Kirchmaier, 2006. "The Dark Side of Good Corporate Governance:," FMG Discussion Papers dp559, Financial Markets Group.
Jón Daníelsson & Jean-Pierre Zigrand, 2008. "Equilibrium asset pricing with systemic risk," Economic Theory, Springer;Society for the Advancement of Economic Theory (SAET), vol. 35(2), pages 293-319, May.
- Danielsson, Jon & Zigrand, Jean-Pierre, 2006. "Equilibrium asset pricing with systemic risk," LSE Research Online Documents on Economics 24515, London School of Economics and Political Science, LSE Library.
- Jean-Pierre Zigrand & Jon Danielsson, 2006. "Equilibrium Asset Pricing with Systemic Risk," FMG Discussion Papers dp561, Financial Markets Group.
- Danielsson, Jon & Zigrand, Jean-Pierre, 2008. "Equilibrium asset pricing with systemic risk," LSE Research Online Documents on Economics 24823, London School of Economics and Political Science, LSE Library.
Philippe Desbrières, 2006. "Les normes comptables actuelles permettent-elles une comptabilisation des stock-options à leur juste valeur?," Working Papers CREGO 1061002, UniversitÃ© de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
- Philippe Desbrières, 2006. "Les normes comptables actuelles permettent-elles une comptabilisation des stock-options à leur juste valeur?," Post-Print halshs-00112824, HAL.
Nicolas Berland & Jean-Pierre Ponssard & Olivier Saulpic, 2006. "Recurrent Attempts to Renovate Management ControlRevisited through a Simons' Perspective," Working Papers hal-00243033, HAL.
- Nicolas Berland & Jean-Pierre Ponssard & Olivier Saulpic, 2017. "Recurrent Attempts to Renovate Management Control Revisited through a Simons' Perspective," Working Papers hal-01667056, HAL.
Ayten ERSOY & Filiz Angay KUTLUK, 2006. "Amerika’da ‘2011 ve ötesi CPA vizyon projesi’ ve onu destekleyen çabalara ilişkin çalışmaların değerlendirilmesi," Iktisat Isletme ve Finans, Bilgesel Yayincilik, vol. 21(243), pages 108-119.
Mehmet ÖZBİRECİKLİ & Tülin URAL, 2006. "Muhasebe mesleğinde yaşanan etikdışı davranışların tespiti ve etiksel değerlendirmesi: Türkiye örneği," Iktisat Isletme ve Finans, Bilgesel Yayincilik, vol. 21(248), pages 102-119.
Gerald Eisenkopf, 2006. "Deterring gaming with imperfect evaluation methods," Working Papers of the Research Group Heterogenous Labor 06-04, Research Group Heterogeneous Labor, University of Konstanz/ZEW Mannheim.
Paunić, Alida, 2006. "New ways of accountancy," MPRA Paper 1727, University Library of Munich, Germany, revised 15 Mar 2007.
Fernández Guadaño, Josefina, 2006. "Diferentes consideraciones en torno al capital social de las sociedades cooperativas [Different considerations about social capital in co-operative societies]," MPRA Paper 2416, University Library of Munich, Germany.
Alfonso, Galindo Lucas, 2006. "Repercusiones de la definición de tamaño empresarial en los resultados empíricos sobre eficiencia y financiación [Repercussions of firm size definition on empirical results for firm efficiency and ," MPRA Paper 4731, University Library of Munich, Germany, revised 05 Sep 2007.
Melse, Eric, 2006. "The Financial Accounting Model from a System Dynamics' Perspective," MPRA Paper 7624, University Library of Munich, Germany.
Bohumil Král, 2006. "Performance Measurement - Live Problem of the Company Management [Měření výkonnosti - aktuální problém podnikového řízení]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2006(1), pages 170-173.
Jana Ištvánfyová & Ladislav Mejzlík, 2006. "Vykazování podnikových dat v elektronické podobě - XBRL," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2006(2), pages 124-129.
Libuše Müllerová, 2006. "Modern Book of Financial Accounting [Moderní učebnice finančního účetnictví]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2006(2), pages 165-170.
Jana Fibírová, 2006. "Evaluation of modern approach of strategic cost control ABSTRACT [Hodnocení moderních přístupů ve strategickém řízení nákladů]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2006(3), pages 154-157.
Christian Hofmann & Thomas Pfeiffer, 2006. "Verfügungsrechte und spezifische Investitionen: Steuerung über Budgets oder Verrechnungspreise?," Schmalenbach Journal of Business Research, Springer, vol. 58(4), pages 426-454, June.
Josefina Fernández Guadaño, 2006. "Diferentes consideraciones en torno al capital social de las sociedades cooperativas [Different considerations abaut social capital in co-operative societies]," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 88, pages 42-61.
Coelho, A. & Rastoin, J.L., 2006. "Les stratégies de développement des grandes firmes de l'industrie mondiale du vin sur la longue période (1980-2005)," Working Papers MoISA 200607, UMR MoISA : Montpellier Interdisciplinary center on Sustainable Agri-food systems (social and nutritional sciences): CIHEAM-IAMM, CIRAD, INRAE, L'Institut Agro, Montpellier SupAgro, IRD - Montpellier, France.
Ayadi, N. & Rastoin, J.L. & Tozanli, S., 2006. "Les opérations de restructuration des firmes agroalimentaires multinationales entre 1987 et 2003," Working Papers MoISA 200608, UMR MoISA : Montpellier Interdisciplinary center on Sustainable Agri-food systems (social and nutritional sciences): CIHEAM-IAMM, CIRAD, INRAE, L'Institut Agro, Montpellier SupAgro, IRD - Montpellier, France.
Bruno S. Frey, 2006. "Evaluitis ï¿½ Eine Neue Krankheit," IEW - Working Papers 293, Institute for Empirical Research in Economics - University of Zurich.

2005

Josep Maria Argiles Bosch & Josep Garcia Blandon, 2005. "Driver costs in small firms: empirical analysis for farms," Working Papers in Economics 140, Universitat de Barcelona. Espai de Recerca en Economia.
Jacob Gyntelberg & Guonan Ma & Eli M Remolona, 2005. "Corporate bond markets in Asia," BIS Quarterly Review, Bank for International Settlements, December.
Gérard Charreaux & Alain Schatt, 2005. "Les publications françaises en comptabilité et contrôle de gestion sur la période 1994-2003 : un état des lieux," ACCRA, Association francophone de comptabilité, vol. 11(2), pages 5-38.
- Gérard Charreaux & Alain Schatt, 2005. "Les publications françaises en comptabilité et contrôle de gestion sur la période 1994-2003:un état des lieux," Working Papers CREGO 1050101, UniversitÃ© de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
- Gérard Charreaux & Alain Schatt, 2005. "Les publications françaises en comptabilité et contrôle de gestion sur la période 1994-2003 : un état des lieux," Post-Print halshs-00009396, HAL.
- Gérard Charreaux & Alain Schatt, 2005. "Les Publications Francaises En Comptabilite Et Controle De Gestion Sur La Periode 1994-2003 : Un Etat Des Lieux," Post-Print halshs-00581144, HAL.
- Gérard Charreaux & Alain Schatt, 2005. "Les publications françaises en comptabilité et contrôle de gestion sur la période 1994-2003 : un état des lieux," Post-Print halshs-00077219, HAL.
Gérard Charreaux & Alain Schatt, 2005. "Les publications françaises en comptabilité et contrôle de gestion sur la période 1994-2003 : un état des lieux," ACCRA, Association francophone de comptabilité, vol. 11(2), pages 5-38.
- Gérard Charreaux & Alain Schatt, 2005. "Les publications françaises en comptabilité et contrôle de gestion sur la période 1994-2003 : un état des lieux," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 11(2), pages 5-38.
Gustavo Raúl Lejarriaga Pérez de las Vacas & Josefina Fernández Guadaño & Javier Iturrioz Del Campo, 2005. "Un estudio sobre la sensibilidad del coste asociado a la contabilización conjunta o separada de los resultados en la sociedad cooperativa," CIRIEC-España, revista de economía pública, social y cooperativa, CIRIEC-España, issue 51, pages 167-183, April.
Carlos García-Gutiérrez Fernández & Josefina Fernández Guadaño, 2005. "El empresario individual: situación actual y propuestas de actuación futuras," CIRIEC-España, revista de economía pública, social y cooperativa, CIRIEC-España, issue 52, pages 201-217, August.
Guido Friebel & Sergei Guriev, 2004. "Earnings Manipilation and Incentives in Firms," Working Papers w0055, New Economic School (NES), revised Oct 2005.
- Friebel, Guido & Guriev, Sergei, 2005. "Earnings Manipulation and Incentives in Firms," CEPR Discussion Papers 4850, C.E.P.R. Discussion Papers.
- Friebel, Guido & Guriev, Sergei, 2005. "Earnings Manipulation and Incentives in Firms," CEPR Discussion Papers 4861, C.E.P.R. Discussion Papers.
- Guido Friebel & Sergei Guriev, 2004. "Earnings Manipilation and Incentives in Firms," Working Papers w0055, Center for Economic and Financial Research (CEFIR), revised Oct 2005.
Guido Friebel & Sergei Guriev, 2004. "Earnings Manipilation and Incentives in Firms," Working Papers w0055, New Economic School (NES), revised Oct 2005.
- Friebel, Guido & Guriev, Sergei, 2005. "Earnings Manipulation and Incentives in Firms," CEPR Discussion Papers 4861, C.E.P.R. Discussion Papers.
- Friebel, Guido & Guriev, Sergei, 2005. "Earnings Manipulation and Incentives in Firms," CEPR Discussion Papers 4850, C.E.P.R. Discussion Papers.
- Guido Friebel & Sergei Guriev, 2004. "Earnings Manipilation and Incentives in Firms," Working Papers w0055, Center for Economic and Financial Research (CEFIR), revised Oct 2005.
Olivier de La Villarmois & Yves Levant, 2005. "La mise en place et l’utilisation d’une méthode d’évaluation des coûts:le cas de la méthode UVA," Revue Finance ContrÃ´le StratÃ©gie, revues.org, vol. 8(2), pages 175-205, June.
Gérard Charreaux & Alain Schatt, 2005. "Les publications françaises en comptabilité et contrôle de gestion sur la période 1994-2003 : un état des lieux," ACCRA, Association francophone de comptabilité, vol. 11(2), pages 5-38.
- Gérard Charreaux & Alain Schatt, 2005. "Les publications françaises en comptabilité et contrôle de gestion sur la période 1994-2003 : un état des lieux," Post-Print halshs-00077219, HAL.
- Gérard Charreaux & Alain Schatt, 2005. "Les publications françaises en comptabilité et contrôle de gestion sur la période 1994-2003:un état des lieux," Working Papers CREGO 1050101, UniversitÃ© de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
- Gérard Charreaux & Alain Schatt, 2005. "Les publications françaises en comptabilité et contrôle de gestion sur la période 1994-2003 : un état des lieux," Post-Print halshs-00009396, HAL.
- Gérard Charreaux & Alain Schatt, 2005. "Les Publications Francaises En Comptabilite Et Controle De Gestion Sur La Periode 1994-2003 : Un Etat Des Lieux," Post-Print halshs-00581144, HAL.
Junaid Ashraf & Waqar I. Ghani, 2005. "Accounting in a Country : The Case of Pakistan," Macroeconomics Working Papers 22246, East Asian Bureau of Economic Research.
Ding, Yuan & Hope, Ole-Kristian & Jeanjean, Thomas & Stolowy, Herve, 2007. "Differences between domestic accounting standards and IAS: Measurement, determinants and implications," Journal of Accounting and Public Policy, Elsevier, vol. 26(1), pages 1-38.
- Yuan Ding & Ole-Kristian Hope & Thomas Jeanjean & Hervé Stolowy, 2005. "Differences between Domestic Accounting Standards and IAS: Measurement, Determinants and Implications," Working Papers hal-00584707, HAL.
- Ding, Yuan & Hervé, Stolowy & Hope, Ole-Kristian & Jeanjean, Thomas, 2005. "Differences between domestic accounting standards and IAS: measurement, determinants and implications," HEC Research Papers Series 826, HEC Paris.
- Thomas Jeanjean & Hervé Stolowy & Y. Ding & O. K. Hope, 2007. "Differences between Domestic Accounting Standards and IAS: Measurement, Determinants and Implications," Post-Print halshs-00126772, HAL.
Michail G. Bekiaris, 2005. "The IAS 8 Analysis and Critical Thesis of the IAS 8," European Research Studies Journal, European Research Studies Journal, vol. 0(1-2), pages 65-84.
Christos J. Negakis, 2005. "Are Earnings More Informative than Residual Income in Valuation Models?," European Research Studies Journal, European Research Studies Journal, vol. 0(3-4), pages 45-58.
Andrew Burke & Holger Görg & Aoife Hanley, 2005. "Market Concentration, Market Dynamism and Business Survival," Papers on Entrepreneurship, Growth and Public Policy 2005-12, Max Planck Institute of Economics, Entrepreneurship, Growth and Public Policy Group.
Bourguignon, Annick & Chiapello, Eve, 2003. "The Role of Criticism in the Dynamics of Performance Evaluation Systems," ESSEC Working Papers DR 03017, ESSEC Research Center, ESSEC Business School.
- Eve Chiapello & Annick Bourguignon, 2005. "The role of criticism in the dynamics of performance evaluation systems," Post-Print hal-00466532, HAL.
- Eve Chiapello & Annick Bourguignon, 2011. "The role of criticism in the dynamics of performance evaluation systems," Working Papers hal-00593388, HAL.
- Eve, CHIAPELLO & Annick, BOURGUIGNON, 2003. "The role of Criticism in the Dynamics of Performance Evaluation Systems," HEC Research Papers Series 777, HEC Paris.
Gérard Charreaux & Alain Schatt, 2005. "Les publications françaises en comptabilité et contrôle de gestion sur la période 1994-2003 : un état des lieux," ACCRA, Association francophone de comptabilité, vol. 11(2), pages 5-38.
- Gérard Charreaux & Alain Schatt, 2005. "Les publications françaises en comptabilité et contrôle de gestion sur la période 1994-2003:un état des lieux," Working Papers CREGO 1050101, UniversitÃ© de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
- Gérard Charreaux & Alain Schatt, 2005. "Les publications françaises en comptabilité et contrôle de gestion sur la période 1994-2003 : un état des lieux," Post-Print halshs-00009396, HAL.
- Gérard Charreaux & Alain Schatt, 2005. "Les Publications Francaises En Comptabilite Et Controle De Gestion Sur La Periode 1994-2003 : Un Etat Des Lieux," Post-Print halshs-00581144, HAL.
- Gérard Charreaux & Alain Schatt, 2005. "Les publications françaises en comptabilité et contrôle de gestion sur la période 1994-2003 : un état des lieux," Post-Print halshs-00077219, HAL.
Gérard Charreaux & Alain Schatt, 2005. "Les publications françaises en comptabilité et contrôle de gestion sur la période 1994-2003 : un état des lieux," ACCRA, Association francophone de comptabilité, vol. 11(2), pages 5-38.
- Gérard Charreaux & Alain Schatt, 2005. "Les publications françaises en comptabilité et contrôle de gestion sur la période 1994-2003:un état des lieux," Working Papers CREGO 1050101, UniversitÃ© de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
- Gérard Charreaux & Alain Schatt, 2005. "Les publications françaises en comptabilité et contrôle de gestion sur la période 1994-2003 : un état des lieux," Post-Print halshs-00077219, HAL.
- Gérard Charreaux & Alain Schatt, 2005. "Les Publications Francaises En Comptabilite Et Controle De Gestion Sur La Periode 1994-2003 : Un Etat Des Lieux," Post-Print halshs-00581144, HAL.
- Gérard Charreaux & Alain Schatt, 2005. "Les publications françaises en comptabilité et contrôle de gestion sur la période 1994-2003 : un état des lieux," Post-Print halshs-00009396, HAL.
Gérard Charreaux & Alain Schatt, 2005. "Les publications françaises en comptabilité et contrôle de gestion sur la période 1994-2003 : un état des lieux," ACCRA, Association francophone de comptabilité, vol. 11(2), pages 5-38.
- Gérard Charreaux & Alain Schatt, 2005. "Les publications françaises en comptabilité et contrôle de gestion sur la période 1994-2003:un état des lieux," Working Papers CREGO 1050101, UniversitÃ© de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
- Gérard Charreaux & Alain Schatt, 2005. "Les Publications Francaises En Comptabilite Et Controle De Gestion Sur La Periode 1994-2003 : Un Etat Des Lieux," Post-Print halshs-00581144, HAL.
- Gérard Charreaux & Alain Schatt, 2005. "Les publications françaises en comptabilité et contrôle de gestion sur la période 1994-2003 : un état des lieux," Post-Print halshs-00077219, HAL.
- Gérard Charreaux & Alain Schatt, 2005. "Les publications françaises en comptabilité et contrôle de gestion sur la période 1994-2003 : un état des lieux," Post-Print halshs-00009396, HAL.
Ding, Yuan & Hope, Ole-Kristian & Jeanjean, Thomas & Stolowy, Herve, 2007. "Differences between domestic accounting standards and IAS: Measurement, determinants and implications," Journal of Accounting and Public Policy, Elsevier, vol. 26(1), pages 1-38.
- Ding, Yuan & Hervé, Stolowy & Hope, Ole-Kristian & Jeanjean, Thomas, 2005. "Differences between domestic accounting standards and IAS: measurement, determinants and implications," HEC Research Papers Series 826, HEC Paris.
- Yuan Ding & Ole-Kristian Hope & Thomas Jeanjean & Hervé Stolowy, 2005. "Differences between Domestic Accounting Standards and IAS: Measurement, Determinants and Implications," Working Papers hal-00584707, HAL.
- Thomas Jeanjean & Hervé Stolowy & Y. Ding & O. K. Hope, 2007. "Differences between Domestic Accounting Standards and IAS: Measurement, Determinants and Implications," Post-Print halshs-00126772, HAL.
Francis, Jennifer & Olsson, Per & Schipper, Katherine, 2005. "Call Options and Accruals Quality," SIFR Research Report Series 34, Institute for Financial Research.
Christian Weiner, 2005. "The Impact of Industry Classification Schemes on Financial Research," SFB 649 Discussion Papers SFB649DP2005-062, Sonderforschungsbereich 649, Humboldt University, Berlin, Germany.
Alain Ize, 2005. "Capitalizing Central Banks: A Net Worth Approach," IMF Staff Papers, Palgrave Macmillan, vol. 52(2), pages 289-310, September.
- Alain Ize, 2005. "Capitalizing Central Banks; A Net Worth Approach," IMF Working Papers 05/15, International Monetary Fund.
María Consuelo Pucheta & Mondher Fakhfakh, 2005. "The Measurement Of Compliance With International Isa700: The Case Of Audit Reports Published By The Big Accounting Firms In Tunisia," Working Papers. Serie AD 2005-19, Instituto Valenciano de Investigaciones Económicas, S.A. (Ivie).
Lucio Cassia & Stefano Paleari & Renato Redondi, 2005. "Management Accounting Systems and Organisational Structure," Small Business Economics, Springer, vol. 25(4), pages 373-391, November.
Alain Ize, 2005. "Capitalizing Central Banks: A Net Worth Approach," IMF Staff Papers, Palgrave Macmillan, vol. 52(2), pages 289-310, September.
Peter, Winter, 2005. "Japanische Kostenrechnungssysteme - Analyse der Kostenrechnungssysteme nach dem japanischen Kostenrechnungsstandard [Japanese Cost Accounting Systems - analysis of the cost accounting systems of th," MPRA Paper 17117, University Library of Munich, Germany.
Christian Hofmann, 2005. "Gestaltung von Erfolgsrechnungen zur Steuerung langfristiger Projekte," Schmalenbach Journal of Business Research, Springer, vol. 57(8), pages 689-716, December.
de Jong, A. & DeJong, D.V. & Mertens, G.M.H. & Roosenboom, P.G.J., 2005. "Royal Ahold : A Failure of Corporate Governance and an Accounting Scandal," Discussion Paper 2005-57, Tilburg University, Center for Economic Research.
Ramb, Fred & Reitzig, Markus, 2005. "Comparing the value revelance of R&D reporting in Germany: standard and selection effects," Discussion Paper Series 1: Economic Studies 2005,36, Deutsche Bundesbank.

2004

Guido Friebel & Sergei Guriev, 2004. "Earnings Manipilation and Incentives in Firms," Working Papers w0055, Center for Economic and Financial Research (CEFIR), revised Oct 2005.
- Friebel, Guido & Guriev, Sergei, 2005. "Earnings Manipulation and Incentives in Firms," CEPR Discussion Papers 4861, C.E.P.R. Discussion Papers.
- Guido Friebel & Sergei Guriev, 2004. "Earnings Manipilation and Incentives in Firms," Working Papers w0055, New Economic School (NES), revised Oct 2005.
- Friebel, Guido & Guriev, Sergei, 2005. "Earnings Manipulation and Incentives in Firms," CEPR Discussion Papers 4850, C.E.P.R. Discussion Papers.
Simon Alcouffe & Véronique Malleret, 2004. "Les fondements conceptuels de l'ABC « à la française »," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 10(2), pages 155-177.
Douglas Kruse & Richard Freeman & Joseph Blasi & Robert Buchele & Adria Scharf & Loren Rodgers & Chris Mackin, 2004. "Motivating Employee-Owners In Esop Firms: Human Resource Policies And Company Performance," Advances in the Economic Analysis of Participatory & Labor-Managed Firms, in: Employee Participation, Firm Performance and Survival, pages 101-127, Emerald Group Publishing Limited.
- Douglas Kruse & Richard Freeman & Joseph Blasi & Robert Buchele & Adria Scharf & Loren Rodgers & Chris Mackin, 2003. "Motivating Employee-Owners in ESOP Firms: Human Resource Policies and Company Performance," NBER Working Papers 10177, National Bureau of Economic Research, Inc.
- Joseph Blasi & Robert Buchele & Richard Freeman & Douglas Kruse & Chris Mackin & Loren Rodgers & Adria Scharf, 2004. "Motivating Employee Owners in ESOP Firms: Human Resource Policies and Company Performance," CEP Discussion Papers dp0658, Centre for Economic Performance, LSE.
- Kruse, Douglas & Blasi, Joseph & Buchele, Robert & Scharf, Adria & Rodgers, Loren & Mackin, Chris & Freeman, Richard B., 2004. "Motivating employee owners in ESOP firms: human resource policies and company performance," LSE Research Online Documents on Economics 19930, London School of Economics and Political Science, LSE Library.
Guido Friebel & Sergei Guriev, 2004. "Earnings Manipilation and Incentives in Firms," Working Papers w0055, New Economic School (NES), revised Oct 2005.
- Friebel, Guido & Guriev, Sergei, 2005. "Earnings Manipulation and Incentives in Firms," CEPR Discussion Papers 4861, C.E.P.R. Discussion Papers.
- Friebel, Guido & Guriev, Sergei, 2005. "Earnings Manipulation and Incentives in Firms," CEPR Discussion Papers 4850, C.E.P.R. Discussion Papers.
- Guido Friebel & Sergei Guriev, 2004. "Earnings Manipilation and Incentives in Firms," Working Papers w0055, Center for Economic and Financial Research (CEFIR), revised Oct 2005.
Ignacio Vélez Pareja & Joseph Tham, 2004. "EVA(c) Made Simple: Is it Possible?," Proyecciones Financieras y Valoración 1895, Master Consultores.
Ignacio Vélez-Pareja, 2004. "Cálculo correcto y sencillo del valor a precios de mercado. Una comparación con otros métodos," Proyecciones Financieras y Valoración 2076, Master Consultores.
Ignacio Vélez-Pareja & Joseph Tham, 2004. "Consistency in Chocolate. A Fresh Look at Copeland’s Hershey Foods & Co Case," Proyecciones Financieras y Valoración 2191, Master Consultores.
Ignacio Vélez-Pareja & Joseph Tham, 2004. "Hershey Chocolate in Two Flavors: Kd and Ku," Proyecciones Financieras y Valoración 2788, Master Consultores.
Ignacio Vélez-Pareja, 2004. "Modeling the Financial Impact of Regulatory Policy: Practical Recommendations and Suggestions. The Case of World Bank," Proyecciones Financieras y Valoración 3228, Master Consultores.
Ignacio Vélez-Pareja, 2004. "The Correct Definition for the Cash Flows to Value a Firm (Free Cash Flow and Cash Flow to Equity)," Proyecciones Financieras y Valoración 3577, Master Consultores.
Ignacio Vélez Pareja & Joseph Tham, 2004. "Timanco S. A.: Impuestos por pagar, pérdidas amortizadas, deuda en divisas, renta presuntiva y ajustes por inflación. Su tratamiento con Flu," Proyecciones Financieras y Valoración 3643, Master Consultores.
Joseph Tham & Ignacio Vélez Pareja, 2004. "Top 9 (Unnecessary and Avoidable) Mistakes in Cash Flow Valuation," Proyecciones Financieras y Valoración 3648, Master Consultores.
Nicolas Berland, 2004. "La gestion sans budget : évaluation de la pertinence des critiques et interprétation théorique," Revue Finance ContrÃ´le StratÃ©gie, revues.org, vol. 7(4), pages 37-58, December.
- Nicolas Berland, 2004. "La gestion sans budget : évaluation de la pertinence des critiques et interprétation théorique," Post-Print hal-00340411, HAL.
Evelyne Poincelot & Grégory Wegman, 2004. "Utilisation des critères non financiers pour évaluer ou piloter la performance:analyse théorique - The Use of Non-financial Measures to Evaluate or Manage the Performance:A Theoretical Analysis," Working Papers CREGO 1040902, UniversitÃ© de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
Gérard Charreaux, 2004. "Michael Jensen-la théorie positive de l’agence et ses applications à l’architecture et à la gouvernance des organisations," Working Papers CREGO 1041203, UniversitÃ© de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
- Gérard Charreaux, 2008. "Michael Jensen - la théorie positive de l'agence et ses applications à l'architecture et à la gouvernance des organisations," Post-Print halshs-00338038, HAL.
FIOL, Michel, 2004. "Les grands auteurs du contrôle de gestion - Mary P. Follet : Le contrôle pour penser," HEC Research Papers Series 796, HEC Paris.
Fernandez, Pablo, 2004. "Rentabilidad y creación de valor para los accionistas de las empresas españolas y del IBEX 35. 1992-2003," IESE Research Papers D/541, IESE Business School.
Douglas Kruse & Richard Freeman & Joseph Blasi & Robert Buchele & Adria Scharf & Loren Rodgers & Chris Mackin, 2004. "Motivating Employee-Owners In Esop Firms: Human Resource Policies And Company Performance," Advances in the Economic Analysis of Participatory & Labor-Managed Firms, in: Employee Participation, Firm Performance and Survival, pages 101-127, Emerald Group Publishing Limited.
- Douglas Kruse & Richard Freeman & Joseph Blasi & Robert Buchele & Adria Scharf & Loren Rodgers & Chris Mackin, 2003. "Motivating Employee-Owners in ESOP Firms: Human Resource Policies and Company Performance," NBER Working Papers 10177, National Bureau of Economic Research, Inc.
- Kruse, Douglas & Blasi, Joseph & Buchele, Robert & Scharf, Adria & Rodgers, Loren & Mackin, Chris & Freeman, Richard B., 2004. "Motivating employee owners in ESOP firms: human resource policies and company performance," LSE Research Online Documents on Economics 19930, London School of Economics and Political Science, LSE Library.
- Joseph Blasi & Robert Buchele & Richard Freeman & Douglas Kruse & Chris Mackin & Loren Rodgers & Adria Scharf, 2004. "Motivating Employee Owners in ESOP Firms: Human Resource Policies and Company Performance," CEP Discussion Papers dp0658, Centre for Economic Performance, LSE.
Hall, Matthew & Ramsay, Alan & Raven, John, 2004. "Changing the learning environment to promote deep learning approaches in first year accounting students," LSE Research Online Documents on Economics 2956, London School of Economics and Political Science, LSE Library.
Douglas Kruse & Richard Freeman & Joseph Blasi & Robert Buchele & Adria Scharf & Loren Rodgers & Chris Mackin, 2004. "Motivating Employee-Owners In Esop Firms: Human Resource Policies And Company Performance," Advances in the Economic Analysis of Participatory & Labor-Managed Firms, in: Employee Participation, Firm Performance and Survival, pages 101-127, Emerald Group Publishing Limited.
- Douglas Kruse & Richard Freeman & Joseph Blasi & Robert Buchele & Adria Scharf & Loren Rodgers & Chris Mackin, 2003. "Motivating Employee-Owners in ESOP Firms: Human Resource Policies and Company Performance," NBER Working Papers 10177, National Bureau of Economic Research, Inc.
- Joseph Blasi & Robert Buchele & Richard Freeman & Douglas Kruse & Chris Mackin & Loren Rodgers & Adria Scharf, 2004. "Motivating Employee Owners in ESOP Firms: Human Resource Policies and Company Performance," CEP Discussion Papers dp0658, Centre for Economic Performance, LSE.
- Kruse, Douglas & Blasi, Joseph & Buchele, Robert & Scharf, Adria & Rodgers, Loren & Mackin, Chris & Freeman, Richard B., 2004. "Motivating employee owners in ESOP firms: human resource policies and company performance," LSE Research Online Documents on Economics 19930, London School of Economics and Political Science, LSE Library.
Nikolaos Eriotis & Dimitrios Vasiliou & Vasileios Zisis, 2004. "The Asymmetric Timeliness in the Reporting of Good and Bad News of Firms That Trade in the Athens Stock Exchange," European Research Studies Journal, European Research Studies Journal, vol. 0(3-4), pages 103-103.
Valentina Bosetti & Mariaester Cassinelli & Alessandro Lanza, 2004. "Using Data Envelopment Analysis to Evaluate Environmentally Conscious Tourism Management," Working Papers 2004.59, Fondazione Eni Enrico Mattei.
Nicolas Berland, 2004. "La gestion sans budget : évaluation de la pertinence des critiques et interprétation théorique," Revue Finance ContrÃ´le StratÃ©gie, revues.org, vol. 7(4), pages 37-58, December.
- Nicolas Berland, 2004. "La gestion sans budget : évaluation de la pertinence des critiques et interprétation théorique," Post-Print hal-00340411, HAL.
Simon Alcouffe & Véronique Malleret, 2002. "Les Fondements Conceptuels De L'Abc " A La Francaise "," Post-Print halshs-00582950, HAL.
- Simon Alcouffe & Véronique Malleret, 2004. "Les fondements conceptuels de l'ABC "à la française"," Post-Print hal-00485767, HAL.
- Simon Alcouffe & Véronique Malleret, 2002. "Les Fondements Conceptuels De L'Abc " A La Francaise "," Post-Print halshs-00584419, HAL.
- ALCOUFFE, Simon & MALLERET, Veronique, 2002. "Les fondements conceptuels de l'ABC "à la française"," HEC Research Papers Series 763, HEC Paris.
- Véronique Malleret & Simon Alcouffe, 2002. "Les fondements conceptuels de l'ABC 'à la française'," Working Papers hal-00593656, HAL.
Elenea Valenzuela D., 2004. "Consideración De Los Intangibles En La Evaluación De Acciones Por Los Analistas Financieros," Remef - Revista Mexicana de Economía y Finanzas Nueva Época REMEF (The Mexican Journal of Economics and Finance), Instituto Mexicano de Ejecutivos de Finanzas, IMEF, vol. 3(2), pages 101-126, Junio 200.
Oliver Fabel & Dominique Demougin, 2004. "Autonomy of the University and the Professionalisation of its Organisation of Control," Working Papers of the Research Group Heterogenous Labor 05-05, Research Group Heterogeneous Labor, University of Konstanz/ZEW Mannheim.
Olga Luštšik, 2004. "Can E-Banking Services Be Profitable?," University of Tartu - Faculty of Economics and Business Administration Working Paper Series 30, Faculty of Economics and Business Administration, University of Tartu (Estonia).
Michael R. Darby & Qiao Liu & Lynne G. Zucker, 2004. "High Stakes in High Technology: High-Tech Market Values as Options," Economic Inquiry, Western Economic Association International, vol. 42(3), pages 351-369, July.
Robert F. Göx & Jens Robert Schöndube, 2004. "Strategic Transfer Pricing With Risk-Averse Agents," Schmalenbach Business Review (sbr), LMU Munich School of Management, vol. 56(2), pages 98-118, April.
Stefan Bogner & Manfred Frühwirth & Markus Schwaiger, 2004. "Dcf Valuation And Imputed Interest On Equity Increase – Implications Of The Austrian Tax System In A Model With Stochastic Profitability," Schmalenbach Business Review (sbr), LMU Munich School of Management, vol. 56(3), pages 223-257, July.
Reitzig, Markus & Ramb, Fred, 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," Discussion Paper Series 1: Economic Studies 2004,17, Deutsche Bundesbank.
Bar-Yosef, Sasson & Venezia, Itzhak, 2004. "Experimental study of implications of SFAS 131: The effects of the new standard on the informativeness of segment reporting," Discussion Papers 2004/13, Free University Berlin, School of Business & Economics.

2003

Fernando Polo Garrido & Gabriel García Martínez, 2003. "La regulación en materia contable contenida en la legislación cooperativa: análisis comparado," CIRIEC-España, revista de economía pública, social y cooperativa, CIRIEC-España, issue 45, pages 33-55, August.
José A. Gómez-Limón Rodríguez & Ernesto Casquet Morate & Ignacio Atance Muñiz, 2003. "Análisis económico-financiero de las cooperativas agrarias en Castilla y León," CIRIEC-España, revista de economía pública, social y cooperativa, CIRIEC-España, issue 46, pages 151-189, November.
Ignacio Vélez-Pareja & Antonio Burbano-Pérez, 2006. "A Practical Guide for Consistency in Valuation: Cash Flows, Terminal Value and Cost of Capital," Economic Analysis Working Papers (2002-2010). Atlantic Review of Economics (2011-2016), Colexio de Economistas de A Coruña, Spain and Fundación Una Galicia Moderna, vol. 5, pages 1-16, June.
- Ignacio Vélez Pareja & Antonio Burbano Pérez, 2003. "A Practical Guide for Consistency in Valuation: Cash Flows, Terminal Value and Cost of Capital," Proyecciones Financieras y Valoración 1927, Master Consultores.
Ignacio Vélez Pareja & Joseph Tham, 2003. "¿Coinciden EVA(R) y Utilidad Economica (UE) con los metodos de Flujo de Caja Descontado en valoracion de empresas?," Proyecciones Financieras y Valoración 3788, Master Consultores.
Gaetan Breton & Alain Schatt, 2003. "Manipulation comptable:les dirigeants et les autres parties prenantes," Working Papers CREGO 1030104, UniversitÃ© de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
Eve, CHIAPELLO & Annick, BOURGUIGNON, 2003. "The role of Criticism in the Dynamics of Performance Evaluation Systems," HEC Research Papers Series 777, HEC Paris.
- Eve Chiapello & Annick Bourguignon, 2005. "The role of criticism in the dynamics of performance evaluation systems," Post-Print hal-00466532, HAL.
- Bourguignon, Annick & Chiapello, Eve, 2003. "The Role of Criticism in the Dynamics of Performance Evaluation Systems," ESSEC Working Papers DR 03017, ESSEC Research Center, ESSEC Business School.
- Eve Chiapello & Annick Bourguignon, 2011. "The role of criticism in the dynamics of performance evaluation systems," Working Papers hal-00593388, HAL.
Bourguignon, Annick & Chiapello, Eve, 2003. "The Role of Criticism in the Dynamics of Performance Evaluation Systems," ESSEC Working Papers DR 03017, ESSEC Research Center, ESSEC Business School.
- Eve Chiapello & Annick Bourguignon, 2005. "The role of criticism in the dynamics of performance evaluation systems," Post-Print hal-00466532, HAL.
- Eve Chiapello & Annick Bourguignon, 2011. "The role of criticism in the dynamics of performance evaluation systems," Working Papers hal-00593388, HAL.
- Eve, CHIAPELLO & Annick, BOURGUIGNON, 2003. "The role of Criticism in the Dynamics of Performance Evaluation Systems," HEC Research Papers Series 777, HEC Paris.
Eve, CHIAPELLO & Nicolas, BERLAND, 2003. "The role of Social Reformers in the Adoption of new Management Practices: The case of Budgetary Control in France, 1930-1959," HEC Research Papers Series 778, HEC Paris.
Carlos, RAMIREZ, 2003. "Constructing the governable small practitioner: the changing nature of professional bodies and the management of professional accountants' identities in the UK," HEC Research Papers Series 782, HEC Paris.
Vilaseca Requena, J. & Torrent Sellens, J. & Lladós Masllorens, J., 2003. "Inversión en intangibles y competitividad internacional de la gran empresa española," Estudios de Economia Aplicada, Estudios de Economia Aplicada, vol. 21, pages 503-520, December.
Christian Hofmann, 2003. "Using Different Budgeting Procedures To Coordinate Principal/Agent-Relationships," Schmalenbach Business Review (sbr), LMU Munich School of Management, vol. 55(1), pages 22-45, January.
Hans-Joachim Böcking, 2003. "Audit und Enforcement: Entwicklungen und Probleme," Schmalenbach Journal of Business Research, Springer, vol. 55(7), pages 683-706, November.
Werner Brandt & Christoph Hütten, 2003. "Die Finanzberichterstattung international börsennotierter Unternehmen im Licht der jüngsten Entwicklungen — Das Beispiel SAP," Schmalenbach Journal of Business Research, Springer, vol. 55(7), pages 707-721, November.
Rolf Windmöller & Henning Hönsch, 2003. "Abschlussprüfer in der Pflicht," Schmalenbach Journal of Business Research, Springer, vol. 55(7), pages 722-741, November.
Wolfgang Eisele & Alois Paul Knobloch, 2003. "Strukturierte Anleihen und Bilanzrechtsauslegung," Schmalenbach Journal of Business Research, Springer, vol. 55(8), pages 749-772, December.
Matthias Amen, 2003. "Integrating success factors and group attitudes into the valuation of a company," Finance 0309005, University Library of Munich, Germany.
Luis Vildosola, 2003. "Economic / Environmental System Interaction," GE, Growth, Math methods 0306001, University Library of Munich, Germany.
Martin Shubik, 2003. "Accounting and Economic Theory," Yale School of Management Working Papers ysm314, Yale School of Management.
Shyam Sunder, 2003. "Management Controls, Expectations, Common Knowledge and Culture," Yale School of Management Working Papers ysm337, Yale School of Management.
Lengsfeld, Stephan & Schiller, Ulf, 2003. "Transfer Pricing Based on Actual versus Standard Costs," Tübinger Diskussionsbeiträge 272, University of Tübingen, School of Business and Economics.

2002

Carole Bonnet, 2002. "Application de la méthode de la comptabilité générationnelle à la France. Quelques facteurs d'instabilité des résultats," Revue Économique, Programme National Persée, vol. 53(4), pages 719-766.
- Carole Bonnet, 2002. "Application de la méthode de la comptabilité générationnelle à la France. Quelques facteurs d'instabilité des résultats," Revue économique, Presses de Sciences-Po, vol. 53(4), pages 719-766.
Jean-Philippe Denis & Frank Tannery, 2002. "L'architecture des systèmes de contrôle de la stratégie dans les groupes," Revue Finance ContrÃ´le StratÃ©gie, revues.org, vol. 5(3), pages 69-114, September.
Laurent Bironneau & Dominique Philippe Martin, 2002. "Modélisation d'entreprise et pratiques de management implicitement liées aux ERP: enjeux conceptuels et études de cas," Revue Finance ContrÃ´le StratÃ©gie, revues.org, vol. 5(4), pages 29-50, December.
- Laurent Bironneau & Dominique Philippe Martin, 2002. "Modélisation d'entreprise et pratiques de management implicitement liées aux ERP : enjeux conceptuels et études de cas," Post-Print halshs-00071112, HAL.
Pierre-Laurent Bescos, 2002. "Les enjeux actuels et les compétences futures des membres de la fonction gestion-finance," Revue Finance ContrÃ´le StratÃ©gie, revues.org, vol. 5(4), pages 5-28, December.
Simon Alcouffe & Véronique Malleret, 2002. "Les Fondements Conceptuels De L'Abc " A La Francaise "," Post-Print halshs-00582950, HAL.
- Simon Alcouffe & Véronique Malleret, 2004. "Les fondements conceptuels de l'ABC "à la française"," Post-Print hal-00485767, HAL.
- ALCOUFFE, Simon & MALLERET, Veronique, 2002. "Les fondements conceptuels de l'ABC "à la française"," HEC Research Papers Series 763, HEC Paris.
- Simon Alcouffe & Véronique Malleret, 2002. "Les Fondements Conceptuels De L'Abc " A La Francaise "," Post-Print halshs-00584419, HAL.
- Véronique Malleret & Simon Alcouffe, 2002. "Les fondements conceptuels de l'ABC 'à la française'," Working Papers hal-00593656, HAL.
Laurent Bironneau & Dominique Philippe Martin, 2002. "Modélisation d'entreprise et pratiques de management implicitement liées aux ERP: enjeux conceptuels et études de cas," Revue Finance ContrÃ´le StratÃ©gie, revues.org, vol. 5(4), pages 29-50, December.
- Laurent Bironneau & Dominique Philippe Martin, 2002. "Modélisation d'entreprise et pratiques de management implicitement liées aux ERP : enjeux conceptuels et études de cas," Post-Print halshs-00071112, HAL.
Véronique Malleret & Simon Alcouffe, 2002. "Les fondements conceptuels de l'ABC 'à la française'," Working Papers hal-00593656, HAL.
- Simon Alcouffe & Véronique Malleret, 2004. "Les fondements conceptuels de l'ABC "à la française"," Post-Print hal-00485767, HAL.
- Simon Alcouffe & Véronique Malleret, 2002. "Les Fondements Conceptuels De L'Abc " A La Francaise "," Post-Print halshs-00582950, HAL.
- Simon Alcouffe & Véronique Malleret, 2002. "Les Fondements Conceptuels De L'Abc " A La Francaise "," Post-Print halshs-00584419, HAL.
- ALCOUFFE, Simon & MALLERET, Veronique, 2002. "Les fondements conceptuels de l'ABC "à la française"," HEC Research Papers Series 763, HEC Paris.
Simon Alcouffe & Véronique Malleret, 2002. "Les Fondements Conceptuels De L'Abc " A La Francaise "," Post-Print halshs-00582950, HAL.
- Simon Alcouffe & Véronique Malleret, 2004. "Les fondements conceptuels de l'ABC "à la française"," Post-Print hal-00485767, HAL.
- Simon Alcouffe & Véronique Malleret, 2002. "Les Fondements Conceptuels De L'Abc " A La Francaise "," Post-Print halshs-00584419, HAL.
- ALCOUFFE, Simon & MALLERET, Veronique, 2002. "Les fondements conceptuels de l'ABC "à la française"," HEC Research Papers Series 763, HEC Paris.
- Véronique Malleret & Simon Alcouffe, 2002. "Les fondements conceptuels de l'ABC 'à la française'," Working Papers hal-00593656, HAL.
ALCOUFFE, Simon & MALLERET, Veronique, 2002. "Les fondements conceptuels de l'ABC "à la française"," HEC Research Papers Series 763, HEC Paris.
- Simon Alcouffe & Véronique Malleret, 2004. "Les fondements conceptuels de l'ABC "à la française"," Post-Print hal-00485767, HAL.
- Véronique Malleret & Simon Alcouffe, 2002. "Les fondements conceptuels de l'ABC 'à la française'," Working Papers hal-00593656, HAL.
- Simon Alcouffe & Véronique Malleret, 2002. "Les Fondements Conceptuels De L'Abc " A La Francaise "," Post-Print halshs-00584419, HAL.
- Simon Alcouffe & Véronique Malleret, 2002. "Les Fondements Conceptuels De L'Abc " A La Francaise "," Post-Print halshs-00582950, HAL.
Syed Musa Alhabshi, 2002. "Financial Performance Measurement And Distribution Policy Of Islamic Financial Institutions," IIUM Journal of Economics and Management, IIUM Journal of Economis and Management, vol. 10(1), pages 43-66, June.
Dionne, Georges & Gagne, Robert, 2002. "Replacement Cost Endorsement and Opportunistic Fraud in Automobile Insurance," Journal of Risk and Uncertainty, Springer, vol. 24(3), pages 213-230, May.
- Dionne, Georges & Gagné, Robert, 2000. "Replacement Cost Endorsement and Opportunistic Fraud in Automobile Insurance," Working Papers 00-1, HEC Montreal, Canada Research Chair in Risk Management.
- G. Dionne & R. Gagné, 2000. "Replacement Cost Endorsement and Opportunistic Fraud in Automobile Insurance," THEMA Working Papers 2000-06, THEMA (THéorie Economique, Modélisation et Applications), Université de Cergy-Pontoise.
- Dionne, G. & Gagne, R., 2000. "Replacement Cost Endorsement and Opportunitic Fraud in Automobile Insurance," Ecole des Hautes Etudes Commerciales de Montreal- 00-01, Ecole des Hautes Etudes Commerciales de Montreal-Chaire de gestion des risques..
Christine Lagarenne & Laure Tourjansky-Cabart, 2002. "L’environnement dans la Loi Nouvelles Régulations Économiques : implications pour les entreprises," Revue d'Économie Financière, Programme National Persée, vol. 66(2), pages 149-163.
Carole Bonnet, 2002. "Application de la méthode de la comptabilité générationnelle à la France. Quelques facteurs d'instabilité des résultats," Revue économique, Presses de Sciences-Po, vol. 53(4), pages 719-766.
- Carole Bonnet, 2002. "Application de la méthode de la comptabilité générationnelle à la France. Quelques facteurs d'instabilité des résultats," Revue Économique, Programme National Persée, vol. 53(4), pages 719-766.
Matthias Schmidt, 2002. "On The Legitimacy Of Accounting Standard Setting By Privately Organised Institutions In Germany And Europe," Schmalenbach Business Review (sbr), LMU Munich School of Management, vol. 54(2), pages 171-193, April.
Josep M. Argilés, 2002. "Importancia de la información contable para el análisis y predicción de la viabilidad de las explotaciones agrícolas," Economics Working Papers 612, Department of Economics and Business, Universitat Pompeu Fabra.
Luis Vildosola, 2002. "Circular Variable Work In Process," Macroeconomics 0203004, University Library of Munich, Germany.
Rick Antle & Elizabeth Gordon & Ganapathi Narayanamoorthy & Ling Zhou, 2002. "The Joint Determination of Audit Fees, Non-Audit Fees, and Abnormal Accruals," Yale School of Management Working Papers amz2502, Yale School of Management, revised 02 May 2006.
Rick Antle & Elizabeth A. Gordon & Ganapathi Narayanamoorthy & Ling Zhou, 2002. "The Joint Determination of Audit Fees, Non-Audit Fees, and Abnormal Accruals," Yale School of Management Working Papers ysm289, Yale School of Management.
Ramamurthy oRamjio Balakrishnan & K. Sivaramakrishnan & Shyam NMI Sunder, 2001. "Is the Opportunity Cost of Idle Capacity Zero? Coase (1938) Versus Managerial Accounting Circa 2000," Yale School of Management Working Papers ysm210, Yale School of Management.
- Ramamurthy oRamjio Balakrishnan & K. Sivaramakrishnan & Shyam NMI Sunder, 2002. "Is the Opportunity Cost of Idle Capacity Zero? Coase (1938) Versus Managerial Accounting Circa 2000," Yale School of Management Working Papers ysm302, Yale School of Management.
Rong-Ruey Duh & Karim Jamal & Shyam NMI Sunder, 2001. "Control and Assurance in E-Commerce: Privacy, Integrity and Security at eBay," Yale School of Management Working Papers ysm170, Yale School of Management.
- Rong-Ruey Duh & Shyam Sunder & Karim Jamal, 2002. "Control and Assurance in E-Commerce: Privacy, Integrity, and Security at eBay," Yale School of Management Working Papers ysm316, Yale School of Management, revised 01 Jan 2003.
- Rong-Ruey Duh & Shyam Sunder & Karim Jamal, 2002. "Control and Assurance in E-Commerce: Privacy, Integrity, and Security at eBay," Yale School of Management Working Papers ysm316, Yale School of Management, revised 01 Jan 2003.
Brian Mittendorf, 2002. "Incentives and the Communication Role of a Real Option," Yale School of Management Working Papers ysm325, Yale School of Management.
Rick Antle & Elizabeth Gordon & Ganapathi Narayanamoorthy & Ling Zhou, 2002. "The Joint Determination of Audit Fees, Non-Audit Fees, and Abnormal Accruals," Yale School of Management Working Papers amz2502, Yale School of Management, revised 02 May 2006.
Rong-Ruey Duh & Karim Jamal & Shyam NMI Sunder, 2001. "Control and Assurance in E-Commerce: Privacy, Integrity and Security at eBay," Yale School of Management Working Papers ysm170, Yale School of Management.
- Rong-Ruey Duh & Shyam Sunder & Karim Jamal, 2002. "Control and Assurance in E-Commerce: Privacy, Integrity, and Security at eBay," Yale School of Management Working Papers ysm316, Yale School of Management, revised 01 Jan 2003.
- Rong-Ruey Duh & Shyam Sunder & Karim Jamal, 2002. "Control and Assurance in E-Commerce: Privacy, Integrity, and Security at eBay," Yale School of Management Working Papers ysm316, Yale School of Management, revised 01 Jan 2003.

2001

Christel Decock-Good, 2001. "L'engagement mécénique des entreprises:mesure de l'une des expressions de leur responsabilité sociétale," Revue Finance ContrÃ´le StratÃ©gie, revues.org, vol. 4(4), pages 29-57, December.
DING, Huang & STOLOWY, Herve & TENENHAUS, Michel, 2001. "The internationalization of financial statements presentation : an empirical study of french groups," HEC Research Papers Series 727, HEC Paris.
Michel, M., 2001. "Reforme comptable et gestion financiere des communes: quels enjeux?," Papers 2001-8, Groupe de recherche en économie financière et en gestion des entreprises, Universite Nancy 2.
Michel, M. & Mathieux, F., 2001. "L'application de methodes privees aux finances locales : du constat aux implications," Papers 2001-9, Groupe de recherche en économie financière et en gestion des entreprises, Universite Nancy 2.
Xavier Garza-Gomez & Masashi Okumura & Michiko Kunimura, 2001. "Discretionary Accrual Models and the Accounting Process," Kobe Economic & Business Review, Research Institute for Economics & Business Administration, Kobe University, vol. 45, pages 103-135, February.
Halkos, George & Salamouris, Dimitrios, 2001. "Efficiency Measures of the Greek Banking Sector: A Non-Parametric Approach for the Period 1997-1999," MPRA Paper 2858, University Library of Munich, Germany.
Rüdiger Eichin & Christoph Schneeweiss, 2001. "Determining Depreciations As A Two-Stage Problem," Schmalenbach Business Review (sbr), LMU Munich School of Management, vol. 53(2), pages 66-81, April.
Rong-Ruey Duh & Karim Jamal & Shyam NMI Sunder, 2001. "Control and Assurance in E-Commerce: Privacy, Integrity and Security at eBay," Yale School of Management Working Papers ysm170, Yale School of Management.
- Rong-Ruey Duh & Shyam Sunder & Karim Jamal, 2002. "Control and Assurance in E-Commerce: Privacy, Integrity, and Security at eBay," Yale School of Management Working Papers ysm316, Yale School of Management, revised 01 Jan 2003.
- Rong-Ruey Duh & Shyam Sunder & Karim Jamal, 2002. "Control and Assurance in E-Commerce: Privacy, Integrity, and Security at eBay," Yale School of Management Working Papers ysm316, Yale School of Management, revised 01 Jan 2003.
Shyam NMI Sunder, 2001. "Classical, Stewardship, and Market Perspectives on Accounting: A Synthesis," Yale School of Management Working Papers ysm195, Yale School of Management.
Ramamurthy oRamjio Balakrishnan & K. Sivaramakrishnan & Shyam NMI Sunder, 2001. "Is the Opportunity Cost of Idle Capacity Zero? Coase (1938) Versus Managerial Accounting Circa 2000," Yale School of Management Working Papers ysm210, Yale School of Management.
- Ramamurthy oRamjio Balakrishnan & K. Sivaramakrishnan & Shyam NMI Sunder, 2002. "Is the Opportunity Cost of Idle Capacity Zero? Coase (1938) Versus Managerial Accounting Circa 2000," Yale School of Management Working Papers ysm302, Yale School of Management.

2000

Erickson, M & Mayhew, BW & Felix, WL, 2000. "Why do audits fail? Evidence from Lincoln Savings and Loan," Journal of Accounting Research, Wiley Blackwell, vol. 38(1), pages 165-194.
Ettredge, ML & Simon, DT & Smith, DB & Stone, MS, 2000. "The effect of the external accountant's review on the timing of adjustments to quarterly earnings," Journal of Accounting Research, Wiley Blackwell, vol. 38(1), pages 195-207.
Holder-Webb, LM & Wilkins, MS, 2000. "The incremental information content of SAS No. 59 going-concern opinions," Journal of Accounting Research, Wiley Blackwell, vol. 38(1), pages 209-219.
Reichelstein, S, 2000. "Providing managerial incentives: Cash flows versus accrual accounting," Journal of Accounting Research, Wiley Blackwell, vol. 38(2), pages 243-269.
Ziv, A, 2000. "Information technology and optimal firm structure," Journal of Accounting Research, Wiley Blackwell, vol. 38(2), pages 297-328.
Cuccia, AD & Mc Gill, GA, 2000. "The role of decision strategies in understanding professionals' susceptibility to judgment biases," Journal of Accounting Research, Wiley Blackwell, vol. 38(2), pages 419-435.
Jeffrey Sachs & Wing Thye Woo & Xiaokai Yang, 2000. "Economic Reforms and Constitutional Transition," Annals of Economics and Finance, Society for AEF, vol. 1(2), pages 423-479, November.
- Jeffrey D. Sachs & Wing Thye Woo & Xiaokai Yang, 2000. "Economic Reforms and Constitutional Transition," CID Working Papers 43, Center for International Development at Harvard University.
- Jeffrey D. Sachs & Wing Thye Woo & Xiaokai Yang, 2000. "Economic Reforms and Constitutional Transition," CID Working Papers 43A, Center for International Development at Harvard University.
Elisabetta Bertero & Laura Rondi, 2000. "INVESTMENT, CASH FLOW AND MANAGERIAL DISCRETION IN STATE-OWNED FIRMS-Evidence across soft and hard budget constraints," CERIS Working Paper 200010, CNR-IRCrES Research Institute on Sustainable Economic Growth - Torino (TO) ITALY - former Institute for Economic Research on Firms and Growth - Moncalieri (TO) ITALY.
Hervé Stolowy & Clyde P. Stickney, 2000. "Survey of Financial Statement Analysis Courses in Europe and the United States," Working Papers hal-00597747, HAL.
- STOLOWY, Herve & STICKNEY, Clyde P., 2000. "Survey of financial statement analysis courses in Europe and the United States," HEC Research Papers Series 714, HEC Paris.
Fraquelli, Giovanni & Vannoni, Davide, 2000. "Multidimensional performance in telecommunications, regulation and competition: analysing the European major players," Information Economics and Policy, Elsevier, vol. 12(1), pages 27-46, March.
- Giovanni Fraquelli & Davide Vannoni, 1998. "Multidimensional Performance in Telecommunications, Regulation and Competition: Analysing the European Major Players," CERIS Working Paper 199809, CNR-IRCrES Research Institute on Sustainable Economic Growth - Torino (TO) ITALY - former Institute for Economic Research on Firms and Growth - Moncalieri (TO) ITALY.
Dionne, Georges & Gagne, Robert, 2002. "Replacement Cost Endorsement and Opportunistic Fraud in Automobile Insurance," Journal of Risk and Uncertainty, Springer, vol. 24(3), pages 213-230, May.
- Dionne, Georges & Gagné, Robert, 2000. "Replacement Cost Endorsement and Opportunistic Fraud in Automobile Insurance," Working Papers 00-1, HEC Montreal, Canada Research Chair in Risk Management.
- G. Dionne & R. Gagné, 2000. "Replacement Cost Endorsement and Opportunistic Fraud in Automobile Insurance," THEMA Working Papers 2000-06, THEMA (THéorie Economique, Modélisation et Applications), Université de Cergy-Pontoise.
- Dionne, G. & Gagne, R., 2000. "Replacement Cost Endorsement and Opportunitic Fraud in Automobile Insurance," Ecole des Hautes Etudes Commerciales de Montreal- 00-01, Ecole des Hautes Etudes Commerciales de Montreal-Chaire de gestion des risques..
Lawrence J. White, 2000. "Reducing the Barriers to International Trade in Accounting Services: Why it Matters, and the Road Ahead," Working Papers 00-04, New York University, Leonard N. Stern School of Business, Department of Economics.
- White, L.J., 2000. "Reducing the Barriers to International Trade in Accounting Services: Why it Matters, and the Road Ahead," New York University, Leonard N. Stern School Finance Department Working Paper Seires ec-00-04, New York University, Leonard N. Stern School of Business-.
Sullivan, M.W., 2000. "The Effect of the Big Eight Accounting Firm Mergers on the Market for Audit Services," Papers 00-2, U.S. Department of Justice - Antitrust Division.
STOLOWY, Herve & STICKNEY, Clyde P., 2000. "Survey of financial statement analysis courses in Europe and the United States," HEC Research Papers Series 714, HEC Paris.
- Hervé Stolowy & Clyde P. Stickney, 2000. "Survey of Financial Statement Analysis Courses in Europe and the United States," Working Papers hal-00597747, HAL.
Magni, Carlo Alberto, 2000. "Systemic Value Added, Residual Income and Decomposition of a Cash Flow Stream," MPRA Paper 5900, University Library of Munich, Germany.
Valérie Chauvin, 2000. "Les comptables nationaux s'accordent entre eux. Modification de la comptabilité nationale en France," Revue de l'OFCE, Programme National Persée, vol. 72(1), pages 157-183.
Dionne, Georges & Gagne, Robert, 2002. "Replacement Cost Endorsement and Opportunistic Fraud in Automobile Insurance," Journal of Risk and Uncertainty, Springer, vol. 24(3), pages 213-230, May.
- Dionne, G. & Gagne, R., 2000. "Replacement Cost Endorsement and Opportunitic Fraud in Automobile Insurance," Ecole des Hautes Etudes Commerciales de Montreal- 00-01, Ecole des Hautes Etudes Commerciales de Montreal-Chaire de gestion des risques..
- Dionne, Georges & Gagné, Robert, 2000. "Replacement Cost Endorsement and Opportunistic Fraud in Automobile Insurance," Working Papers 00-1, HEC Montreal, Canada Research Chair in Risk Management.
- G. Dionne & R. Gagné, 2000. "Replacement Cost Endorsement and Opportunistic Fraud in Automobile Insurance," THEMA Working Papers 2000-06, THEMA (THéorie Economique, Modélisation et Applications), Université de Cergy-Pontoise.
White, L.J., 2000. "Reducing the Barriers to International Trade in Accounting Services: Why it Matters, and the Road Ahead," New York University, Leonard N. Stern School Finance Department Working Paper Seires ec-00-04, New York University, Leonard N. Stern School of Business-.
- Lawrence J. White, 2000. "Reducing the Barriers to International Trade in Accounting Services: Why it Matters, and the Road Ahead," Working Papers 00-04, New York University, Leonard N. Stern School of Business, Department of Economics.
Benito Arrunada, 2000. "Audit quality: attributes, private safeguards and the role of regulation," European Accounting Review, Taylor & Francis Journals, vol. 9(2), pages 205-224.
- Benito Arruñada, 2000. "Audit quality: Attributes, private safeguards and the role of regulation," Economics Working Papers 452, Department of Economics and Business, Universitat Pompeu Fabra.
Benito Arrunada, 2000. "Audit quality: attributes, private safeguards and the role of regulation," European Accounting Review, Taylor & Francis Journals, vol. 9(2), pages 205-224.
- Benito Arruñada, 2000. "Audit quality: Attributes, private safeguards and the role of regulation," Economics Working Papers 452, Department of Economics and Business, Universitat Pompeu Fabra.
Jeffrey Sachs & Wing Thye Woo & Xiaokai Yang, 2000. "Economic Reforms and Constitutional Transition," Annals of Economics and Finance, Society for AEF, vol. 1(2), pages 423-479, November.
- Jeffrey D. Sachs & Wing Thye Woo & Xiaokai Yang, 2000. "Economic Reforms and Constitutional Transition," CID Working Papers 43A, Center for International Development at Harvard University.
- Jeffrey D. Sachs & Wing Thye Woo & Xiaokai Yang, 2000. "Economic Reforms and Constitutional Transition," CID Working Papers 43, Center for International Development at Harvard University.

1999

Caplan, D, 1999. "Internal controls and the detection of management fraud," Journal of Accounting Research, Wiley Blackwell, vol. 37(1), pages 101-117.
Frederickson, JR & Peffer, SA & Pratt, J, 1999. "Performance evaluation judgments: Effects of prior experience under different performance evaluation schemes and feedback frequencies," Journal of Accounting Research, Wiley Blackwell, vol. 37(1), pages 151-165.
Tan, HT & Kao, A, 1999. "Accountability effects on auditors' performance: The influence of knowledge, problem-solving ability, and task complexity," Journal of Accounting Research, Wiley Blackwell, vol. 37(1), pages 209-223.
Demski, JS & Dye, RA, 1999. "Risk, return, and moral hazard," Journal of Accounting Research, Wiley Blackwell, vol. 37(1), pages 27-55.
Bhattacharjee, S & Kida, T & Hanno, DM, 1999. "The impact of hypothesis set size on the time efficiency and accuracy of analytical review judgments," Journal of Accounting Research, Wiley Blackwell, vol. 37(1), pages 83-100.
Kinney, W & Libby, R, 1999. "Research on credible financial reporting 1961-99: The contributions of Professor Nicholas Dopuch," Journal of Accounting Research, Wiley Blackwell, vol. 37, pages 1-15.
Zimbelman, MF & Waller, WS, 1999. "An experimental investigation of auditor-auditee interaction under ambiguity," Journal of Accounting Research, Wiley Blackwell, vol. 37, pages 135-155.
Bloomfield, R, 1999. "Discussion of an experimental investigation of auditor-auditee interaction under ambiguity," Journal of Accounting Research, Wiley Blackwell, vol. 37, pages 157-165.
Nagar, V, 1999. "The role of the manager's human capital in discretionary disclosure," Journal of Accounting Research, Wiley Blackwell, vol. 37, pages 167-181.
Kim, O, 1999. "Discussion of the role of the manager's human capital in discretionary disclosure," Journal of Accounting Research, Wiley Blackwell, vol. 37, pages 183-185.
Demski, JS & Frimor, H, 1999. "Performance measure garbling under renegotiation in multiperiod agencies," Journal of Accounting Research, Wiley Blackwell, vol. 37, pages 187-214.
Lambert, RA, 1999. "Discussion of performance measure garbling under renegotiation in multi-period agencies," Journal of Accounting Research, Wiley Blackwell, vol. 37, pages 215-221.
Rodolfo Apreda, 1999. "A Corporate Finance Cash Flow model with Float," CEMA Working Papers: Serie Documentos de Trabajo. 142, Universidad del CEMA.
Ignacio Velez-Pareja, 1999. "Value Creation and its Measurement: A Critical Look at EVA," Proyecciones Financieras y Valoración 3752, Master Consultores.
Gérard Charreaux, 1999. "Gouvernement d'entreprise et comptabilité," Working Papers CREGO 0990601, UniversitÃ© de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
- Gérard Charreaux, 2009. "Gouvernement d'entreprise et comptabilité," Post-Print hal-00384941, HAL.
Peter Wirtz, 1999. "Comptabilité financière et gouvernement des entreprises: le potentiel des études de cas pour la compréhension des processus," Working Papers CREGO 0991204, UniversitÃ© de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
Arrunada, Benito, 1999. "The provision of non-audit services by auditors let the market evolve and decide," International Review of Law and Economics, Elsevier, vol. 19(4), pages 513-531, December.
- Benito Arruñada, 1999. "The provision on non-audit services by auditors: Let the market evolve and decide," Economics Working Papers 423, Department of Economics and Business, Universitat Pompeu Fabra.
Bernd Raffelhuschen & Laurence J. Kotlikoff, 1999. "Generational Accounting around the Globe," American Economic Review, American Economic Association, vol. 89(2), pages 161-166, May.
- Kotlikoff, L.J. & Raffelhuschen, B., 1999. "Generational Accounting around the Globe," Norway; Department of Economics, University of Bergen 195, Department of Economics, University of Bergen.
Schiller, Stefan, 1999. "Towards a Competence Management Framework - Cost Management in Competitive Dynamics," FE rapport 1998-365, University of Gothenburg, Department of Business Administration.
Strid , Mats & Bergmasth, Mikael, 1999. "Energitjänsters betydelse på en avreglerad energimarknad: en kartläggning av energiföretagens energitjänstverksamhet i Sverige och Storbritannien," FE rapport 1999-371, University of Gothenburg, Department of Business Administration.
Martel Escobar, Mª C. & Hernández Bastida, A. & Vázquez Polo, F. J., 1999. "Análisis de robustez de los modelos bayesianos para Auditoría de Cuentas: La independencia entre Tasa y Cantidad de Error1," Estudios de Economia Aplicada, Estudios de Economia Aplicada, vol. 11, pages 101-120, Febrero.
Sweere, A.M.J. & van Groenendaal, W.J.H., 1999. "Search for a New Conceptual Bookkeeping Model : Different Levels of Abstraction," Other publications TiSEM 36d8fadc-4874-4001-98f8-5, Tilburg University, School of Economics and Management.
- Sweere, A.M.J. & van Groenendaal, W.J.H., 1999. "Search for a New Conceptual Bookkeeping Model : Different Levels of Abstraction," Discussion Paper 1999-109, Tilburg University, Center for Economic Research.
Arrunada, Benito, 1999. "The provision of non-audit services by auditors let the market evolve and decide," International Review of Law and Economics, Elsevier, vol. 19(4), pages 513-531, December.
- Benito Arruñada, 1999. "The provision on non-audit services by auditors: Let the market evolve and decide," Economics Working Papers 423, Department of Economics and Business, Universitat Pompeu Fabra.

1998

DE CEUSTER, Marc J.K. & DURINCK, Edward & LAVEREN, Eddy & LODEWYCKX, Jozef, 1998. "A survey into the use of derivatives by large non-financial firms operating in Belgium," Business Economics Working Papers 1998003, University of Antwerp, Faculty of Business and Economics.
Cavalluzzo, KS & Ittner, CD & Larcker, DF, 1998. "Competition, efficiency, and cost allocation in government agencies: Evidence on the Federal Reserve System," Journal of Accounting Research, Wiley Blackwell, vol. 36(1), pages 1-32.
Maher, MW & Marais, ML, 1998. "A field study on the limitations of activity-based costing when resources are provided on a joint and indivisible basis," Journal of Accounting Research, Wiley Blackwell, vol. 36(1), pages 129-142.
Louwers, TJ, 1998. "The relation between going-concern opinions and the auditor's loss function," Journal of Accounting Research, Wiley Blackwell, vol. 36(1), pages 143-156.
Bockus, K & Gigler, F, 1998. "A theory of auditor resignation," Journal of Accounting Research, Wiley Blackwell, vol. 36(2), pages 191-208.
Elisabetta Bertero & Laura Rondi, 1998. "Managerial discretion and investment decisions of state-owned firms: Evidence from a panel of italian companies," CERIS Working Paper 199807, CNR-IRCrES Research Institute on Sustainable Economic Growth - Torino (TO) ITALY - former Institute for Economic Research on Firms and Growth - Moncalieri (TO) ITALY.
Fraquelli, Giovanni & Vannoni, Davide, 2000. "Multidimensional performance in telecommunications, regulation and competition: analysing the European major players," Information Economics and Policy, Elsevier, vol. 12(1), pages 27-46, March.
- Giovanni Fraquelli & Davide Vannoni, 1998. "Multidimensional Performance in Telecommunications, Regulation and Competition: Analysing the European Major Players," CERIS Working Paper 199809, CNR-IRCrES Research Institute on Sustainable Economic Growth - Torino (TO) ITALY - former Institute for Economic Research on Firms and Growth - Moncalieri (TO) ITALY.
Hugues, JORDAN, 1998. "Planification et contrôle de gestion en France en 1998," HEC Research Papers Series 644, HEC Paris.
PHAM, Dang & NGUYEN, Veronique, 1998. "Une revue de quelques aspects de la comptabilité positive et de sa critique," HEC Research Papers Series 661, HEC Paris.
Nilsson, Göran, 1998. "Process Orientation, Integration of Work Teams and Management Control," SSE/EFI Working Paper Series in Business Administration 4, Stockholm School of Economics, revised 10 Jun 1999.
Marc Robinson, 1998. "Measuring compliance with the Golden Rule," Fiscal Studies, Institute for Fiscal Studies, vol. 19(4), pages 447-462, November.
Josep M. Argilés, 1998. "Accounting information and the prediction of farm viability," Economics Working Papers 277, Department of Economics and Business, Universitat Pompeu Fabra.
Dorsman, A.B. & Rijken, H.A., 1998. "Value-based management : EVA, een beperkt hulpmiddel bij prestatiemeting," Serie Research Memoranda 0043, VU University Amsterdam, Faculty of Economics, Business Administration and Econometrics.
Luis Vildosola, 1998. "Economia sintetica," GE, Growth, Math methods 9805002, University Library of Munich, Germany.

1997

Mookherjee, D & Reichelstein, S, 1997. "Budgeting and hierarchical control," Journal of Accounting Research, Wiley Blackwell, vol. 35(2), pages 129-155.
- Mookherjee, D. & Reichelstein, S., 1996. "Budgeting and Hierarchical Control," Papers 71, Boston University - Industry Studies Programme.
- Dilip Mookherjee & Stefan Reichelstein, 1996. "Budgeting and Hierarchical Control," Papers 0071, Boston University - Industry Studies Programme.
Arya, A & Glover, J & Sivaramakrishnan, K, 1997. "Commitment issues in budgeting," Journal of Accounting Research, Wiley Blackwell, vol. 35(2), pages 273-278.
Kennedy, J & Kleinmuntz, DN & Peecher, ME, 1997. "Determinants of the justifiability of performance in ill-structured audit tasks," Journal of Accounting Research, Wiley Blackwell, vol. 35, pages 105-123.
Hackenbrack, K, 1997. "Discussion of determinants of the justifiability of performance in ill-structured audit tasks," Journal of Accounting Research, Wiley Blackwell, vol. 35, pages 125-130.
Stone, DN & Shelley, MK, 1997. "Educating for accounting expertise: A field study," Journal of Accounting Research, Wiley Blackwell, vol. 35, pages 35-61.
Pincus, KV, 1997. "Discussion of educating for accounting expertise: A field study," Journal of Accounting Research, Wiley Blackwell, vol. 35, pages 63-74.
Zimbelman, MF, 1997. "The effects of SAS no. 82 on auditors' attention to fraud risk factors and audit planning decisions," Journal of Accounting Research, Wiley Blackwell, vol. 35, pages 75-97.
Hoffman, VB, 1997. "Discussion of the effects of SAS no. 82 on auditors' attention to fraud risk factors and audit planning decisions," Journal of Accounting Research, Wiley Blackwell, vol. 35, pages 99-104.
Berg, M. & Brekelmans, R.C.M. & De Waegenaere, A.M.B., 1997. "Budget Setting Strategies for the Company's Divisions," Other publications TiSEM 70a62cc4-81b7-44e4-a2f6-b, Tilburg University, School of Economics and Management.
- Berg, M. & Brekelmans, R.C.M. & De Waegenaere, A.M.B., 1997. "Budget Setting Strategies for the Company's Divisions," Discussion Paper 1997-103, Tilburg University, Center for Economic Research.
Kabir, M.R., 1997. "The Usefulness of the Most Widely Reported Dutch Financial Statement Numbers to Stock Market Investors," Other publications TiSEM b31e595a-e80d-44ce-9646-4, Tilburg University, School of Economics and Management.
- Kabir, M.R., 1997. "The Usefulness of the Most Widely Reported Dutch Financial Statement Numbers to Stock Market Investors," Discussion Paper 1997-58, Tilburg University, Center for Economic Research.
Elli Malki, 1997. "Intellectual property and the valuation of biotechnology," Finance 9709002, University Library of Munich, Germany.
Elli Malki, 1997. "Intellectual Property Intensity (IPI) and the Value-Growth Effect," Finance 9711002, University Library of Munich, Germany.

1996

Davidson, RA & Gist, WE, 1996. "Empirical evidence on the functional relation between audit planning and total audit effort," Journal of Accounting Research, Wiley Blackwell, vol. 34(1), pages 111-124.
Peecher, ME, 1996. "The influence of auditors' justification processes on their decisions: A cognitive model and experimental evidence," Journal of Accounting Research, Wiley Blackwell, vol. 34(1), pages 125-140.
Kinney, WR & Nelson, MW, 1996. "Outcome information and the ''expectation gap'': The case of loss contingencies," Journal of Accounting Research, Wiley Blackwell, vol. 34(2), pages 281-299.
Dumontier, P. & Raffournier, B., 1996. "Why Firms Comply Voluntarily with IAS: An Empirical Analysis with Swiss Data," Papers 96.17, Ecole des Hautes Etudes Commerciales, Universite de Geneve-.
Morrill, C. & Waterhouse, J., 1996. "Chief Executive Officer Turnover and Accounting: a Strategic Repositioning Perspective," Papers 96-48, Laval - Faculte des sciences de administration.
Suret, J.M. & Morrill, C. & Morrill, J., 1996. "Availability and Accuracy of Accounting and Financial Data in Emerging Markets," Papers 96-49, Laval - Faculte des sciences de administration.
Van Wymeersch, C. & Wolfs, A., 1996. "La "trajectoire de faillite" des entreprises: une analyse chronologique sur base des comptes annuels," Papers 172, Notre-Dame de la Paix, Sciences Economiques et Sociales.
Ahrens, T., 1996. "Talking Accounting: A Comparative Ethnography of British and German Practice," Papers 96-117, University of Southampton - Department of Accounting and Management Science.
Ahrens, T., 1996. "Mamanagement Accounting and Strategy: Practitioners' Temporal Integration i nto Emergent Organisational Action," Papers 96-118, University of Southampton - Department of Accounting and Management Science.
Ahrens, T., 1996. "Styles of Accountability," Papers 96-119, University of Southampton - Department of Accounting and Management Science.
Russell, J., 1996. "A Review of Research in Participation: A case for More Appropriate and Rigorous Methodology," Papers 96-121, University of Southampton - Department of Accounting and Management Science.
Ahrens, T., 1996. "What's Wrong with Management Accounting Research? The Potential of Ethnography," Papers 96-124, University of Southampton - Department of Accounting and Management Science.

1995

Tan, Ht, 1995. "Effects Of Expectations, Prior Involvement, And Review Awareness On Memory For Audit Evidence And Judgment," Journal of Accounting Research, Wiley Blackwell, vol. 33(1), pages 113-135.
Copley, Pa & Gaver, Jj & Gaver, Km, 1995. "Simultaneous Estimation Of The Supply-And-Demand Of Differentiated Audits - Evidence From The Municipal Audit Market," Journal of Accounting Research, Wiley Blackwell, vol. 33(1), pages 137-155.
Mutchler, J & Shane, P, 1995. "A Comparative-Analysis Of Firms Included In And Excluded From The Naars Database," Journal of Accounting Research, Wiley Blackwell, vol. 33(1), pages 193-202.
Mcdaniel, Ls & Kinney, Wr, 1995. "Expectation-Formation Guidance In The Auditors Review Of Interim Financial Information," Journal of Accounting Research, Wiley Blackwell, vol. 33(1), pages 59-76.
Baiman, S & Larcker, Df & Rajan, Mv, 1995. "Organizational Design For Business Units," Journal of Accounting Research, Wiley Blackwell, vol. 33(2), pages 205-229.
Koonce, L & Anderson, U & Marchant, C, 1995. "Justification Of Decisions In Auditing," Journal of Accounting Research, Wiley Blackwell, vol. 33(2), pages 369-384.
Baber, Wr & Kumar, Kr & Verghese, T, 1995. "Client Security Price Reactions To The Laventhol And Horwath Bankruptcy," Journal of Accounting Research, Wiley Blackwell, vol. 33(2), pages 385-395.
Ittner, CD & Larcker, DF, 1995. "Total quality management and the choice of information and reward systems," Journal of Accounting Research, Wiley Blackwell, vol. 33, pages 1-34.
Bushman, RM & Indjejikian, RJ & Smith, A, 1995. "Aggregate performance measures in business unit manager compensation: The role of intrafirm interdependencies," Journal of Accounting Research, Wiley Blackwell, vol. 33, pages 101-128.
Lanen, WN, 1995. "Discussion of aggregate performance measures in business unit manager compensation: The role of intrafirm interdependencies," Journal of Accounting Research, Wiley Blackwell, vol. 33, pages 129-134.
Baiman, S & Rajan, MV, 1995. "Centralization delegation, and shared responsibility the assignment of capital investment decision rights," Journal of Accounting Research, Wiley Blackwell, vol. 33, pages 135-164.
Gigler, F, 1995. "Discussion of centralization, delegation, and shared responsibility in the assignment of capital investment decision rights," Journal of Accounting Research, Wiley Blackwell, vol. 33, pages 165-175.
Alles, M & Datar, SM & Lambert, RA, 1995. "Moral hazard and management control in just-in-time settings," Journal of Accounting Research, Wiley Blackwell, vol. 33, pages 177-204.
Hemmer, T, 1995. "Discussion of moral hazard and management control in just-in-time settings," Journal of Accounting Research, Wiley Blackwell, vol. 33, pages 205-213.
Maher, MW, 1995. "Discussion of total quality management and the choice of Information and reward systems," Journal of Accounting Research, Wiley Blackwell, vol. 33, pages 35-40.
Antle, R & Fellingham, J, 1995. "Information rents and preferences among information systems in a model of resource allocation," Journal of Accounting Research, Wiley Blackwell, vol. 33, pages 41-58.
Evans, JH, 1995. "Discussion of information rents and preferences among information systems in a model of resource allocation," Journal of Accounting Research, Wiley Blackwell, vol. 33, pages 59-63.
Darrough, MN & Melumad, ND, 1995. "Divisional versus company-wide focus: The trade-off between allocation of managerial attention and screening of talent," Journal of Accounting Research, Wiley Blackwell, vol. 33, pages 65-94.
Anctil, RM, 1995. "Discussion of divisional versus company-wide focus: The trade-off between allocation of managerial attention and screening of talent," Journal of Accounting Research, Wiley Blackwell, vol. 33, pages 95-100.
Dechow, P.M. & Kothari, S.P. & Watts, L.R., 1995. "The Correlation Structure of Earnings, Cash Flows, and Accruals," Papers 95-05, Rochester, Business - Financial Research and Policy Studies.
Bukvić, Rajko, 1995. "Књиговодствено-Финансијски Показатељи Пословања И Њихово Коришћење У Интерним И Екстерним Анализама [Accounting and financial business indicators and their use in internal and external analyses]," MPRA Paper 121941, University Library of Munich, Germany, revised 1995.
Gerard Wedig & Soonman Kwon, 1995. "Sustainable Asset Growth and the Accounting Rate of Return in Not-For-Profit Organizations: Theory and Evidence," International Journal of the Economics of Business, Taylor & Francis Journals, vol. 2(3), pages 367-391.

1994

Melumad, Nd & Shibano, T, 1994. "The Securities-And-Exchange-Commission And The Financial-Accounting-Standards-Board - Regulation Through Veto-Based Delegation," Journal of Accounting Research, Wiley Blackwell, vol. 32(1), pages 1-37.
Hirst, De, 1994. "Auditors Sensitivity To Source Reliability," Journal of Accounting Research, Wiley Blackwell, vol. 32(1), pages 113-126.
Ramsay, Rj, 1994. "Senior Manager Differences In Audit Workpaper Review Performance," Journal of Accounting Research, Wiley Blackwell, vol. 32(1), pages 127-135.
Gibbins, M & Newton, Jd, 1994. "An Empirical Exploration Of Complex Accountability In Public Accounting," Journal of Accounting Research, Wiley Blackwell, vol. 32(2), pages 165-186.
Okeefe, Tb & Simunic, Da & Stein, Mt, 1994. "The Production Of Audit Services - Evidence From A Major Public Accounting Firm," Journal of Accounting Research, Wiley Blackwell, vol. 32(2), pages 241-261.

1993

Demski, Js & Sappington, Dem, 1993. "Sourcing With Unverifiable Performance Information," Journal of Accounting Research, Wiley Blackwell, vol. 31(1), pages 1-20.
Kanodia, C, 1993. "Participative Budgets As Coordination And Motivational Devices," Journal of Accounting Research, Wiley Blackwell, vol. 31(2), pages 172-189.
Patterson, Er, 1993. "Strategic Sample-Size Choice In Auditing," Journal of Accounting Research, Wiley Blackwell, vol. 31(2), pages 272-293.
Oriol Amat & John Blake, 1993. "Control of the costs of quality management: A review or current practice in Spain," Economics Working Papers 49, Department of Economics and Business, Universitat Pompeu Fabra.

1992

Teoh, Sh, 1992. "Auditor Independence, Dismissal Threats, And The Market Reaction To Auditor Switches," Journal of Accounting Research, Wiley Blackwell, vol. 30(1), pages 1-23.
Hackenbrack, K, 1992. "Implications Of Seemingly Irrelevant Evidence In Audit Judgment," Journal of Accounting Research, Wiley Blackwell, vol. 30(1), pages 126-136.
Rajan, Mv, 1992. "Management Control-Systems And The Implementation Of Strategies," Journal of Accounting Research, Wiley Blackwell, vol. 30(2), pages 227-248.
Libby, R & Lipe, Mg, 1992. "Incentives, Effort, And The Cognitive-Processes Involved In Accounting-Related Judgments," Journal of Accounting Research, Wiley Blackwell, vol. 30(2), pages 249-273.

1991

Kirby, Aj & Reichelstein, S & Sen, Pk & Paik, Ty, 1991. "Participation, Slack, And Budget-Based Performance Evaluation," Journal of Accounting Research, Wiley Blackwell, vol. 29(1), pages 109-128.
Lambert, Ra & Larcker, Df & Verrecchia, Re, 1991. "Portfolio Considerations In Valuing Executive-Compensation," Journal of Accounting Research, Wiley Blackwell, vol. 29(1), pages 129-149.
Trotman, Kt & Wood, R, 1991. "A Metaanalysis Of Studies On Internal Control Judgments," Journal of Accounting Research, Wiley Blackwell, vol. 29(1), pages 180-192.
Bell, Tb & Tabor, Rh, 1991. "Empirical-Analysis Of Audit Uncertainty Qualifications," Journal of Accounting Research, Wiley Blackwell, vol. 29(2), pages 350-370.
Kim, Sk & Suh, Ys, 1991. "Ranking Of Accounting Information-Systems For Management Control," Journal of Accounting Research, Wiley Blackwell, vol. 29(2), pages 386-396.
Antle, R & Demski, Js, 1991. "Contracting Frictions, Regulation, And The Structure Of Cpa Firms," Journal of Accounting Research, Wiley Blackwell, vol. 29, pages 1-24.
Palmrose, Zv, 1991. "Trials Of Legal Disputes Involving Independent Auditors - Some Empirical-Evidence," Journal of Accounting Research, Wiley Blackwell, vol. 29, pages 149-185.
Ettredge, Ml, 1991. "Discussion Of Trials Of Legal Disputes Involving Independent Auditors - Some Empirical-Evidence," Journal of Accounting Research, Wiley Blackwell, vol. 29, pages 186-193.
Thoman, L, 1991. "Discussion Of Contracting Frictions, Regulation, And The Structure Of Cpa Firms," Journal of Accounting Research, Wiley Blackwell, vol. 29, pages 25-30.
Dopuch, N & King, Rr, 1991. "The Impact Of Mas On Auditors Independence - An Experimental Markets Study," Journal of Accounting Research, Wiley Blackwell, vol. 29, pages 60-98.
Berg, Je, 1991. "Discussion Of The Impact Of Mas On Auditors Independence - An Experimental Markets Study," Journal of Accounting Research, Wiley Blackwell, vol. 29, pages 99-106.
Tremblay, T., 1991. "A la recherche pour l'avancement d'une theorie comptable a l'echelle internationale," Papers 91-10, Laval - Faculte des sciences de administration.

1990

Daly, Ba & Omer, Tc, 1990. "A Comment On A Behavioral-Study Of The Meaning And Influence Of Tax Complexity," Journal of Accounting Research, Wiley Blackwell, vol. 28(1), pages 193-197.
Ettredge, M & Greenberg, R, 1990. "Determinants Of Fee Cutting On Initial Audit Engagements," Journal of Accounting Research, Wiley Blackwell, vol. 28(1), pages 198-210.
Melumad, Nd & Thoman, L, 1990. "On Auditors And The Courts In An Adverse Selection Setting," Journal of Accounting Research, Wiley Blackwell, vol. 28(1), pages 77-120.
Dye, Ra & Balachandran, Bv & Magee, Rp, 1990. "Contingent Fees For Audit Firms," Journal of Accounting Research, Wiley Blackwell, vol. 28(2), pages 239-266.
Mcdaniel, Ls, 1990. "The Effects Of Time Pressure And Audit Program Structure On Audit Performance," Journal of Accounting Research, Wiley Blackwell, vol. 28(2), pages 267-285.
Libby, R & Frederick, Dm, 1990. "Experience And The Ability To Explain Audit Findings," Journal of Accounting Research, Wiley Blackwell, vol. 28(2), pages 348-367.
Moeckel, C, 1990. "The Effect Of Experience On Auditors Memory Errors," Journal of Accounting Research, Wiley Blackwell, vol. 28(2), pages 368-387.
Brownell, P & Merchant, Ka, 1990. "The Budgetary And Performance Influences Of Product Standardization And Manufacturing Process Automation," Journal of Accounting Research, Wiley Blackwell, vol. 28(2), pages 388-397.
Bonner, Se & Lewis, Bl, 1990. "Determinants Of Auditor Expertise," Journal of Accounting Research, Wiley Blackwell, vol. 28, pages 1-20.
Messier, Wf, 1990. "A Cognitive Computational Model Of Risk Hypothesis Generation - Discussion," Journal of Accounting Research, Wiley Blackwell, vol. 28, pages 104-109.
Shibano, T, 1990. "Assessing Audit Risk From Errors And Irregularities," Journal of Accounting Research, Wiley Blackwell, vol. 28, pages 110-140.
Watts, Js, 1990. "Assessing Audit Risk From Errors And Irregularities - Discussion," Journal of Accounting Research, Wiley Blackwell, vol. 28, pages 141-147.
Ashton, Rh, 1990. "Pressure And Performance In Accounting Decision Settings - Paradoxical Effects Of Incentives, Feedback, And Justification," Journal of Accounting Research, Wiley Blackwell, vol. 28, pages 148-180.
Heiman, V, 1990. "Pressure And Performance In Accounting Decision Settings - Paradoxical Effects Of Incentives, Feedback, And Justification - Discussion," Journal of Accounting Research, Wiley Blackwell, vol. 28, pages 181-186.
Marchant, G, 1990. "Determinants Of Auditor Expertise - Discussion," Journal of Accounting Research, Wiley Blackwell, vol. 28, pages 21-28.
Peters, Jm, 1990. "A Cognitive Computational Model Of Risk Hypothesis Generation," Journal of Accounting Research, Wiley Blackwell, vol. 28, pages 83-103.

1989

Baiman, S & Lewis, Bl, 1989. "An Experiment Testing The Behavioral Equivalence Of Strategically Equivalent Employment Contracts," Journal of Accounting Research, Wiley Blackwell, vol. 27(1), pages 1-20.
Moors, Jja & Janssens, Mjbt, 1989. "Exact Distributions Of Bayesian Cox-Snell Bounds In Auditing," Journal of Accounting Research, Wiley Blackwell, vol. 27(1), pages 135-144.
Banker, Rd & Datar, Sm, 1989. "Sensitivity, Precision, And Linear Aggregation Of Signals For Performance Evaluation," Journal of Accounting Research, Wiley Blackwell, vol. 27(1), pages 21-39.
Kanodia, C & Bushman, R & Dickhaut, J, 1989. "Escalation Errors And The Sunk Cost Effect - An Explanation Based On Reputation And Information Asymmetries," Journal of Accounting Research, Wiley Blackwell, vol. 27(1), pages 59-77.
Fellingham, Jc & Young, Ra, 1989. "Special Allocations, Investment Decisions, And Transactions Costs In Partnerships," Journal of Accounting Research, Wiley Blackwell, vol. 27(2), pages 179-200.
Cohen, J & Kida, T, 1989. "The Impact Of Analytical Review Results, Internal Control Reliability, And Experience On Auditors Use Of Analytical Review," Journal of Accounting Research, Wiley Blackwell, vol. 27(2), pages 263-276.
Turner, Mj & Hilton, Rw, 1989. "Use Of Accounting Product-Costing Systems In Making Production Decisions," Journal of Accounting Research, Wiley Blackwell, vol. 27(2), pages 297-312.
Scorgie, Me, 1989. "The Role Of Negative Numbers In The Development Of Double Entry Bookkeeping - A Comment," Journal of Accounting Research, Wiley Blackwell, vol. 27(2), pages 316-318.
Brown, P, 1989. "Ball And Brown [1968]," Journal of Accounting Research, Wiley Blackwell, vol. 27, pages 202-217.

1988

Noreen, E, 1988. "An Empirical-Comparison Of Probit And Ols Regression Hypothesis Tests," Journal of Accounting Research, Wiley Blackwell, vol. 26(1), pages 119-133.
Smith, Db, 1988. "An Investigation Of Securities-And-Exchange-Commission Regulation Of Auditor Change Disclosures - The Case Of Accounting Series Release No 165," Journal of Accounting Research, Wiley Blackwell, vol. 26(1), pages 134-145.
Suh, Y, 1988. "Noncontrollable Costs And Optimal Performance-Measurement," Journal of Accounting Research, Wiley Blackwell, vol. 26(1), pages 154-168.
Ronen, J & Balachandran, Kr, 1988. "An Approach To Transfer Pricing Under Uncertainty," Journal of Accounting Research, Wiley Blackwell, vol. 26(2), pages 300-314.
Butt, Jl, 1988. "Frequency Judgments In An Auditing-Related Task," Journal of Accounting Research, Wiley Blackwell, vol. 26(2), pages 315-330.

1987

Wilkerson, Je, 1987. "Selecting Experimental And Comparison Samples For Use In Studies Of Auditor Reporting Decisions," Journal of Accounting Research, Wiley Blackwell, vol. 25(1), pages 161-167.
Demski, Js & Sappington, Dem, 1987. "Delegated Expertise," Journal of Accounting Research, Wiley Blackwell, vol. 25(1), pages 68-89.
Baiman, S & Evans, Jh & Noel, J, 1987. "Optimal-Contracts With A Utility-Maximizing Auditor," Journal of Accounting Research, Wiley Blackwell, vol. 25(2), pages 217-244.
Thompson, Rb & Olsen, C & Dietrich, Jr, 1987. "Attributes Of News About Firms - An Analysis Of Firm-Specific News Reported In The Wall Street Journal Index," Journal of Accounting Research, Wiley Blackwell, vol. 25(2), pages 245-274.
Ashton, Rh & Willingham, Jj & Elliott, Rk, 1987. "An Empirical-Analysis Of Audit Delay," Journal of Accounting Research, Wiley Blackwell, vol. 25(2), pages 275-292.
Melumad, Nd & Reichelstein, S, 1987. "Centralization Versus Delegation And The Value Of Communication," Journal of Accounting Research, Wiley Blackwell, vol. 25, pages 1-21.
Suh, Ys, 1987. "Collusion And Noncontrollable Cost Allocation," Journal of Accounting Research, Wiley Blackwell, vol. 25, pages 22-50.

1986

Roberts, Dm, 1986. "Stratified Sampling Using A Stochastic-Model," Journal of Accounting Research, Wiley Blackwell, vol. 24(1), pages 111-126.
Rohrbach, Kj, 1986. "Monetary Unit Acceptance Sampling," Journal of Accounting Research, Wiley Blackwell, vol. 24(1), pages 127-150.
Burgstahler, D & Noreen, Ew, 1986. "Detecting Contemporaneous Security Market Reactions To A Sequence Of Related Events," Journal of Accounting Research, Wiley Blackwell, vol. 24(1), pages 170-186.
Jain, Pc, 1986. "Relation Between Market Model Prediction Errors And Omitted Variables - A Methodological Note," Journal of Accounting Research, Wiley Blackwell, vol. 24(1), pages 187-193.
Margheim, Ll, 1986. "Further Evidence On External Auditors Reliance On Internal Auditors," Journal of Accounting Research, Wiley Blackwell, vol. 24(1), pages 194-205.
Smieliauskas, W, 1986. "A Simulation Analysis Of The Power Characteristics Of Some Popular Estimators Under Different Risk And Materiality Levels," Journal of Accounting Research, Wiley Blackwell, vol. 24(1), pages 217-230.
Young, Ra, 1986. "A Note On Economically Optimal Performance Evaluation And Control-Systems - The Optimality Of 2-Tailed Investigations," Journal of Accounting Research, Wiley Blackwell, vol. 24(1), pages 231-240.
Frost, Pa & Tamura, H, 1986. "Accuracy Of Auxiliary Information Interval Estimation In Statistical Auditing," Journal of Accounting Research, Wiley Blackwell, vol. 24(1), pages 57-75.
Jain, Pc, 1986. "Analyses Of The Distribution Of Security Market Model Prediction Errors For Daily Returns Data," Journal of Accounting Research, Wiley Blackwell, vol. 24(1), pages 76-96.
Palmrose, Zv, 1986. "Audit Fees And Auditor Size - Further Evidence," Journal of Accounting Research, Wiley Blackwell, vol. 24(1), pages 97-110.
Brownell, P & Hirst, M, 1986. "Reliance On Accounting Information, Budgetary Participation, And Task Uncertainty - Tests Of A 3-Way Interaction," Journal of Accounting Research, Wiley Blackwell, vol. 24(2), pages 241-249.
Demski, Js & Sappington, Dem, 1986. "Line-Item Reporting, Factor Acquisition, And Subcontracting," Journal of Accounting Research, Wiley Blackwell, vol. 24(2), pages 250-269.
Frederick, Dm & Libby, R, 1986. "Expertise And Auditors Judgments Of Conjunctive Events," Journal of Accounting Research, Wiley Blackwell, vol. 24(2), pages 270-290.
Sefcik, Se & Thompson, R, 1986. "An Approach To Statistical-Inference In Cross-Sectional Models With Security Abnormal Returns As Dependent Variable," Journal of Accounting Research, Wiley Blackwell, vol. 24(2), pages 316-334.
Boritz, Je, 1986. "The Effect Of Research Method On Audit Planning And Review Judgments," Journal of Accounting Research, Wiley Blackwell, vol. 24(2), pages 335-348.
Tamura, H & Frost, Pa, 1986. "Tightening Cav (Dus) Bounds By Using A Parametric Model," Journal of Accounting Research, Wiley Blackwell, vol. 24(2), pages 364-371.
Abdelkhalik, Ar & Graul, Pr & Newton, Jd, 1986. "Reporting Uncertainty And Assessment Of Risk - Replication And Extension In A Canadian Setting," Journal of Accounting Research, Wiley Blackwell, vol. 24(2), pages 372-382.
Huss, Hf & Trader, Rl, 1986. "A Note On Optimal Sample Sizes In Compliance Tests Using A Formal Bayesian Decision-Theoretic Approach For Finite And Infinite Populations," Journal of Accounting Research, Wiley Blackwell, vol. 24(2), pages 394-399.
Murray, D & Frazier, Kb, 1986. "A Within-Subjects Test Of Expectancy-Theory In A Public Accounting Environment," Journal of Accounting Research, Wiley Blackwell, vol. 24(2), pages 400-404.
Palmrose, Zv, 1986. "The Effect Of Nonaudit Services On The Pricing Of Audit Services - Further Evidence," Journal of Accounting Research, Wiley Blackwell, vol. 24(2), pages 405-411.
Robbins, Wa & Austin, Kr, 1986. "Disclosure Quality In Governmental Financial Reports - An Assessment Of The Appropriateness Of A Compound Measure," Journal of Accounting Research, Wiley Blackwell, vol. 24(2), pages 412-421.
Srivastava, Rp, 1986. "Auditing Functions For Internal Control-Systems With Interdependent Documents And Channels," Journal of Accounting Research, Wiley Blackwell, vol. 24(2), pages 422-426.

1985

Knechel, Wr, 1985. "An Analysis Of Alternative Error Assumptions In Modeling The Reliability Of Accounting Systems," Journal of Accounting Research, Wiley Blackwell, vol. 23(1), pages 194-212.
Lewis, Bl & Bell, J, 1985. "Decisions Involving Sequential Events - Replications And Extensions," Journal of Accounting Research, Wiley Blackwell, vol. 23(1), pages 228-239.
Trotman, Kt & Yetton, Pw, 1985. "The Effect Of The Review Process On Auditor Judgments," Journal of Accounting Research, Wiley Blackwell, vol. 23(1), pages 256-267.
Antle, R & Smith, A, 1985. "Measuring Executive-Compensation - Methods And An Application," Journal of Accounting Research, Wiley Blackwell, vol. 23(1), pages 296-325.
Baber, Wr, 1985. "A Framework For Making A Class Of Internal Accounting Control Decisions," Journal of Accounting Research, Wiley Blackwell, vol. 23(1), pages 360-369.
Finley, Dr, 1985. "Counterexamples To Proposed Dollar-Unit Sampling Algorithm," Journal of Accounting Research, Wiley Blackwell, vol. 23(1), pages 402-404.
Pearce, Dk & Reiter, Sa, 1985. "Regression Strategies When Multicollinearity Is A Problem - A Methodological Note," Journal of Accounting Research, Wiley Blackwell, vol. 23(1), pages 405-407.
Schipper, K & Thompson, R, 1985. "The Impact Of Merger-Related Regulations Using Exact Distributions Of Test Statistics," Journal of Accounting Research, Wiley Blackwell, vol. 23(1), pages 408-415.
Brown, Ld & Gardner, Jc, 1985. "Using Citation Analysis To Assess The Impact Of Journals And Articles On Contemporary Accounting Research (Car)," Journal of Accounting Research, Wiley Blackwell, vol. 23(1), pages 84-109.
Baiman, S & Noel, J, 1985. "Noncontrollable Costs And Responsibility Accounting," Journal of Accounting Research, Wiley Blackwell, vol. 23(2), pages 486-501.
Brownell, P, 1985. "Budgetary Systems And The Control Of Functionally Differentiated Organizational Activities," Journal of Accounting Research, Wiley Blackwell, vol. 23(2), pages 502-512.
Butler, Sa, 1985. "Application Of A Decision Aid In The Judgmental Evaluation Of Substantive Test Of Details Samples," Journal of Accounting Research, Wiley Blackwell, vol. 23(2), pages 513-526.
Lambert, Ra, 1985. "Variance Investigation In Agency Settings," Journal of Accounting Research, Wiley Blackwell, vol. 23(2), pages 633-647.
Libby, R, 1985. "Availability And The Generation Of Hypotheses In Analytical Review," Journal of Accounting Research, Wiley Blackwell, vol. 23(2), pages 648-667.
Plumlee, Rd, 1985. "The Standard Of Objectivity For Internal Auditors - Memory And Bias Effects," Journal of Accounting Research, Wiley Blackwell, vol. 23(2), pages 683-699.
Smieliauskas, W, 1985. "Sensitivity Analysis Of The Realized Risks Of Auditing With Uncertainty Concerning Internal Control Evaluations," Journal of Accounting Research, Wiley Blackwell, vol. 23(2), pages 718-739.
Trotman, Kt, 1985. "The Review Process And The Accuracy Of Auditor Judgments," Journal of Accounting Research, Wiley Blackwell, vol. 23(2), pages 740-752.
Dejong, Dv & Forsythe, R & Uecker, Wc, 1985. "The Methodology Of Laboratory Markets And Its Implications For Agency Research In Accounting And Auditing," Journal of Accounting Research, Wiley Blackwell, vol. 23(2), pages 753-793.
Milliron, Vc, 1985. "A Behavioral-Study Of The Meaning And Influence Of Tax Complexity," Journal of Accounting Research, Wiley Blackwell, vol. 23(2), pages 794-816.
Young, Sm, 1985. "Participative Budgeting - The Effects Of Risk-Aversion And Asymmetric Information On Budgetary Slack," Journal of Accounting Research, Wiley Blackwell, vol. 23(2), pages 829-842.
Anderson, Mj, 1985. "Some Evidence On The Effect Of Verbalization On Process - A Methodological Note," Journal of Accounting Research, Wiley Blackwell, vol. 23(2), pages 843-852.
Kaplan, Se, 1985. "The Effect Of Combining Compliance And Substantive Tasks On Auditor Consensus," Journal of Accounting Research, Wiley Blackwell, vol. 23(2), pages 871-877.
Mckinley, S & Pany, K & Reckers, Pmj, 1985. "An Examination Of The Influence Of Cpa Firm Type, Size, And Mas Provision On Loan Officer Decisions And Perceptions," Journal of Accounting Research, Wiley Blackwell, vol. 23(2), pages 887-896.
Schachter, B, 1985. "Open Interest And Consensus Among Investors," Journal of Accounting Research, Wiley Blackwell, vol. 23(2), pages 907-910.
Schneider, A, 1985. "The Reliance Of External Auditors On The Internal Audit Function," Journal of Accounting Research, Wiley Blackwell, vol. 23(2), pages 911-919.
Ziebart, Da, 1985. "Control Of Beta-Reliability In Studies Of Abnormal Return Magnitudes - A Methodological Note," Journal of Accounting Research, Wiley Blackwell, vol. 23(2), pages 920-926.
Ralph Estes, 1985. "Dictionary of Accounting - 2nd Edition," MIT Press Books, The MIT Press, edition 1, volume 1, number 0262550113, April.

1984

Antle, R, 1984. "Auditor Independence," Journal of Accounting Research, Wiley Blackwell, vol. 22(1), pages 1-20.
Ingram, Rw, 1984. "Economic Incentives And The Choice Of State Government Accounting Practices," Journal of Accounting Research, Wiley Blackwell, vol. 22(1), pages 126-144.
Kida, T, 1984. "The Effect Of Causality And Specificity On Data Use," Journal of Accounting Research, Wiley Blackwell, vol. 22(1), pages 145-152.
Penno, M, 1984. "Asymmetry Of Pre-Decision Information And Managerial Accounting," Journal of Accounting Research, Wiley Blackwell, vol. 22(1), pages 177-191.
Dyckman, Tr & Zeff, Sa, 1984. "2 Decades Of The Journal-Of-Accounting-Research," Journal of Accounting Research, Wiley Blackwell, vol. 22(1), pages 225-247.
Arrington, Ce & Hillison, W & Jensen, Re, 1984. "An Application Of Analytical Hierarchy Process To Model Expert Judgments On Analytical Review Procedures," Journal of Accounting Research, Wiley Blackwell, vol. 22(1), pages 298-312.
Davison, Ag & Stening, Bw & Wai, Wt, 1984. "Auditor Concentration And The Impact Of Interlocking Directorates," Journal of Accounting Research, Wiley Blackwell, vol. 22(1), pages 313-317.
Kida, T, 1984. "The Impact Of Hypothesis-Testing Strategies On Auditors Use Of Judgment Data," Journal of Accounting Research, Wiley Blackwell, vol. 22(1), pages 332-340.
Ricchiute, Dn, 1984. "An Empirical-Assessment Of The Impact Of Alternative Task Presentation Modes On Decision-Making Research In Auditing," Journal of Accounting Research, Wiley Blackwell, vol. 22(1), pages 341-350.
Watkins, Pr, 1984. "Multidimensional-Scaling Measurement And Accounting Research," Journal of Accounting Research, Wiley Blackwell, vol. 22(1), pages 406-411.
Wescott, Sh, 1984. "Accounting Numbers And Socioeconomic Variables As Predictors Of Municipal General Obligation Bond Ratings," Journal of Accounting Research, Wiley Blackwell, vol. 22(1), pages 412-423.
Collins, Dw & Dent, Wt, 1984. "A Comparison Of Alternative Testing Methodologies Used In Capital-Market Research," Journal of Accounting Research, Wiley Blackwell, vol. 22(1), pages 48-84.
Godfrey, J & Neter, J, 1984. "Bayesian Bounds For Monetary Unit Sampling In Accounting And Auditing," Journal of Accounting Research, Wiley Blackwell, vol. 22(2), pages 497-525.
Menzefricke, U, 1984. "Using Decision-Theory For Planning Audit Sample-Size With Dollar Unit Sampling," Journal of Accounting Research, Wiley Blackwell, vol. 22(2), pages 570-587.
Menzefricke, U & Smieliauskas, W, 1984. "A Simulation Study Of The Performance Of Parametric Dollar Unit Sampling Statistical Procedures," Journal of Accounting Research, Wiley Blackwell, vol. 22(2), pages 588-604.
Morse, D, 1984. "An Econometric-Analysis Of The Choice Of Daily Versus Monthly Returns In Tests Of Information-Content," Journal of Accounting Research, Wiley Blackwell, vol. 22(2), pages 605-623.
Schaefer, Tf, 1984. "The Information-Content Of Current Cost Income Relative To Dividends And Historical Cost Income," Journal of Accounting Research, Wiley Blackwell, vol. 22(2), pages 647-656.
Schneider, A, 1984. "Modeling External Auditors Evaluations Of Internal Auditing," Journal of Accounting Research, Wiley Blackwell, vol. 22(2), pages 657-678.
Abdelkhalik, Ar, 1984. "A Note On The Validity Of The Wsj As A Source Of Event Dates," Journal of Accounting Research, Wiley Blackwell, vol. 22(2), pages 758-759.
Most, Ks, 1984. "Depreciation Expense And The Effect Of Inflation," Journal of Accounting Research, Wiley Blackwell, vol. 22(2), pages 782-788.
Dyckman, T & Philbrick, D & Stephan, J, 1984. "A Comparison Of Event Study Methodologies Using Daily Stock Returns - A Simulation Approach," Journal of Accounting Research, Wiley Blackwell, vol. 22, pages 1-30.
Olsen, C, 1984. "Discussion Of The Experimental-Design Of Classification Models - An Application Of Recursive Partitioning And Bootstrapping To Commercial Bank Loan Classifications," Journal of Accounting Research, Wiley Blackwell, vol. 22, pages 115-118.
Ricks, We, 1984. "Discussion Of A Comparison Of Event Study Methodologies Using Daily Stock Returns - A Simulation Approach," Journal of Accounting Research, Wiley Blackwell, vol. 22, pages 31-33.
Marais, Ml, 1984. "An Application Of The Bootstrap Method To The Analysis Of Squared, Standardized Market Model Prediction Errors," Journal of Accounting Research, Wiley Blackwell, vol. 22, pages 33-54.
Burgstahler, D, 1984. "Discussion Of An Application Of The Bootstrap Method To The Analysis Of Squared, Standardized Market Model Prediction Errors," Journal of Accounting Research, Wiley Blackwell, vol. 22, pages 55-58.
Zmijewski, Me, 1984. "Methodological Issues Related To The Estimation Of Financial Distress Prediction Models," Journal of Accounting Research, Wiley Blackwell, vol. 22, pages 59-82.
Dietrich, Jr, 1984. "Discussion Of Methodological Issues Related To The Estimation Of Financial Distress Prediction Models," Journal of Accounting Research, Wiley Blackwell, vol. 22, pages 83-86.
Marais, Ml & Patell, Jm & Wolfson, Ma, 1984. "The Experimental-Design Of Classification Models - An Application Of Recursive Partitioning And Bootstrapping To Commercial Bank Loan Classifications," Journal of Accounting Research, Wiley Blackwell, vol. 22, pages 87-114.

1983

Murray, D, 1983. "The Effect Of Certain Research Design Choices On The Assessment Of The Markets Reaction To Lifo Changes - A Methodological Study," Journal of Accounting Research, Wiley Blackwell, vol. 21(1), pages 128-140.
Lewis, B & Shields, Md & Young, Sm, 1983. "Evaluating Human Judgments And Decision Aids," Journal of Accounting Research, Wiley Blackwell, vol. 21(1), pages 271-285.
Trotman, Kt & Yetton, Pw & Zimmer, Ir, 1983. "Individual And Group Judgments Of Internal Control-Systems," Journal of Accounting Research, Wiley Blackwell, vol. 21(1), pages 286-292.
Harrison, Wt & Tomassini, La & Dietrich, Jr, 1983. "The Use Of Control-Groups In Capital-Market Research," Journal of Accounting Research, Wiley Blackwell, vol. 21(1), pages 65-77.
Menzefricke, U, 1983. "On Sampling Plan Selection With Dollar-Unit Sampling," Journal of Accounting Research, Wiley Blackwell, vol. 21(1), pages 96-105.
Brown, C, 1983. "Effects Of Dynamic Task Environment On The Learning Of Standard Cost Variance Significance," Journal of Accounting Research, Wiley Blackwell, vol. 21(2), pages 413-431.
Brownell, P, 1983. "The Motivational Impact Of Management-By-Exception In A Budgetary Context," Journal of Accounting Research, Wiley Blackwell, vol. 21(2), pages 456-472.
Tiller, Mg, 1983. "The Dissonance Model Of Participative Budgeting - An Empirical Exploration," Journal of Accounting Research, Wiley Blackwell, vol. 21(2), pages 581-595.
Hirst, Mk, 1983. "Reliance On Accounting Performance-Measures, Task Uncertainty, And Dysfunctional Behavior - Some Extensions," Journal of Accounting Research, Wiley Blackwell, vol. 21(2), pages 596-605.
Selto, Fh & Grove, Hd, 1983. "The Predictive Power Of Voting Power Indexes - Fasb Voting On Statements Of Financial Accounting Standards Nos. 45-69," Journal of Accounting Research, Wiley Blackwell, vol. 21(2), pages 619-622.
Williams, Dj & Kennedy, Jos, 1983. "A Unique Procedure For Allocating Joint Costs From A Production Process," Journal of Accounting Research, Wiley Blackwell, vol. 21(2), pages 644-645.

1982

Frost, Pa & Tamura, H, 1982. "Jackknifed Ratio Estimation In Statistical Auditing," Journal of Accounting Research, Wiley Blackwell, vol. 20(1), pages 103-120.
Brownell, P, 1982. "The Role Of Accounting Data In Performance Evaluation, Budgetary Participation, And Organizational-Effectiveness," Journal of Accounting Research, Wiley Blackwell, vol. 20(1), pages 12-27.
Gibbins, M, 1982. "Regression And Other Statistical Implications For Research On Judgment Using Intercorrelated Data Sources," Journal of Accounting Research, Wiley Blackwell, vol. 20(1), pages 121-138.
Jiambalvo, J, 1982. "Measures Of Accuracy And Congruence In The Performance Evaluation Of Cpa Personnel - Replication And Extensions," Journal of Accounting Research, Wiley Blackwell, vol. 20(1), pages 152-161.
Matsumura, Em & Tsui, Kw, 1982. "Stein-Type Poisson Estimators In Audit Sampling," Journal of Accounting Research, Wiley Blackwell, vol. 20(1), pages 162-170.
Pratt, J, 1982. "Post-Cognitive Structure - Its Determinants And Relationship To Perceived Information Use And Predictive Accuracy," Journal of Accounting Research, Wiley Blackwell, vol. 20(1), pages 189-209.
Buchman, Ta & Tracy, Ja, 1982. "Obtaining Responses To Sensitive Questions - Conventional Questionnaire Versus Randomized-Response Technique," Journal of Accounting Research, Wiley Blackwell, vol. 20(1), pages 263-271.
Buckman, Ag & Miller, Bl, 1982. "Optimal Investigation Of A Multiple Cost Processes System," Journal of Accounting Research, Wiley Blackwell, vol. 20(1), pages 28-41.
Duke, Gl & Neter, J & Leitch, Ra, 1982. "Power Characteristics Of Test Statistics In The Auditing Environment - An Empirical-Study," Journal of Accounting Research, Wiley Blackwell, vol. 20(1), pages 42-67.
Eggleton, Irc, 1982. "Intuitive Time-Series Extrapolation," Journal of Accounting Research, Wiley Blackwell, vol. 20(1), pages 68-102.
Godfrey, Jt & Andrews, Rw, 1982. "A Finite Population Bayesian Model For Compliance Testing," Journal of Accounting Research, Wiley Blackwell, vol. 20(2), pages 304-315.
Grimlund, Ra, 1982. "An Integration Of Internal Control-System And Account Balance Evidence," Journal of Accounting Research, Wiley Blackwell, vol. 20(2), pages 316-342.
Kinney, Wr & Salamon, Gl, 1982. "Regression-Analysis In Auditing - A Comparison Of Alternative Investigation Rules," Journal of Accounting Research, Wiley Blackwell, vol. 20(2), pages 350-366.
Uecker, Wc, 1982. "The Quality Of Group-Performance In Simplified Information Evaluation," Journal of Accounting Research, Wiley Blackwell, vol. 20(2), pages 388-402.
Anderson, Tn & Kida, Te, 1982. "The Cross-Lagged Research Approach - Description And Illustration," Journal of Accounting Research, Wiley Blackwell, vol. 20(2), pages 403-414.
Emery, Dr & Barron, Fh & Messier, Wf, 1982. "Conjoint-Measurement And The Analysis Of Noisy Data - A Comment," Journal of Accounting Research, Wiley Blackwell, vol. 20(2), pages 450-458.
Scheiner, Jh & Kiger, Je, 1982. "An Empirical-Investigation Of Auditor Involvement In Non-Audit Services," Journal of Accounting Research, Wiley Blackwell, vol. 20(2), pages 482-496.
Christensen, J, 1982. "The Determination Of Performance Standards And Participation," Journal of Accounting Research, Wiley Blackwell, vol. 20(2), pages 589-603.
Joyce, Ej & Libby, R & Sunder, S, 1982. "Using The Fasbs Qualitative Characteristics In Accounting Policy Choices," Journal of Accounting Research, Wiley Blackwell, vol. 20(2), pages 654-675.
Selto, Fh & Grove, Hd, 1982. "Voting Power Indexes And The Setting Of Financial Accounting Standards - Extensions," Journal of Accounting Research, Wiley Blackwell, vol. 20(2), pages 676-688.
Solomon, I, 1982. "Probability Assessment By Individual Auditors And Audit Teams - An Empirical-Investigation," Journal of Accounting Research, Wiley Blackwell, vol. 20(2), pages 689-710.
Eger, C & Dickhaut, J, 1982. "An Examination Of The Conservative Information-Processing Bias In An Accounting Framework," Journal of Accounting Research, Wiley Blackwell, vol. 20(2), pages 711-723.
Hopwood, Ws & Newbold, P & Silhan, Pa, 1982. "The Potential For Gains In Predictive Ability Through Disaggregation - Segmented Annual Earnings," Journal of Accounting Research, Wiley Blackwell, vol. 20(2), pages 724-732.
Gaumnitz, Br & Nunamaker, Tr & Surdick, Jj & Thomas, Mf, 1982. "Auditor Consensus In Internal Control Evaluation And Audit Program-Planning," Journal of Accounting Research, Wiley Blackwell, vol. 20(2), pages 745-755.
Hamilton, Re & Wright, Wf, 1982. "Internal Control Judgments And Effects Of Experience - Replications And Extensions," Journal of Accounting Research, Wiley Blackwell, vol. 20(2), pages 756-765.
Mayper, Ag, 1982. "Consensus Of Auditors Materiality Judgments Of Internal Accounting Control Weaknesses," Journal of Accounting Research, Wiley Blackwell, vol. 20(2), pages 773-783.
Verrecchia, Re, 1982. "The Use Of Mathematical-Models In Financial Accounting," Journal of Accounting Research, Wiley Blackwell, vol. 20, pages 1-42.
Ashton, Rh, 1982. "An Assessment Of Laboratory Experiments In Accounting - Discussion," Journal of Accounting Research, Wiley Blackwell, vol. 20, pages 102-107.
Hogarth, Rm, 1982. "An Assessment Of Laboratory Experiments In Accounting - Discussion," Journal of Accounting Research, Wiley Blackwell, vol. 20, pages 108-116.
Demski, Js & Kreps, Dm, 1982. "Models In Managerial Accounting," Journal of Accounting Research, Wiley Blackwell, vol. 20, pages 117-148.
Harris, M, 1982. "Models In Managerial Accounting - Discussion," Journal of Accounting Research, Wiley Blackwell, vol. 20, pages 149-152.
Kanodia, C, 1982. "Models In Managerial Accounting - Discussion," Journal of Accounting Research, Wiley Blackwell, vol. 20, pages 153-160.
Lev, B & Ohlson, Ja, 1982. "Market-Based Empirical-Research In Accounting - A Review, Interpretation, And Extension," Journal of Accounting Research, Wiley Blackwell, vol. 20, pages 249-322.
Beaver, Wh, 1982. "Market-Based Empirical-Research In Accounting - A Review, Interpretation, And Extension - Discussion," Journal of Accounting Research, Wiley Blackwell, vol. 20, pages 323-331.
Gould, Jp, 1982. "The Use Of Mathematical-Models In Financial Accounting - Discussion," Journal of Accounting Research, Wiley Blackwell, vol. 20, pages 43-47.
Watts, Rl, 1982. "The Use Of Mathematical-Models In Financial Accounting - Discussion," Journal of Accounting Research, Wiley Blackwell, vol. 20, pages 48-55.
Swieringa, Rj & Weick, Ke, 1982. "An Assessment Of Laboratory Experiments In Accounting," Journal of Accounting Research, Wiley Blackwell, vol. 20, pages 56-101.
Paul A. Geroski & Mark B. Stewart, 1982. "Trade Union Wage Differentials in the U.K.: A Strange and Sad Story," Working Papers 537, Princeton University, Department of Economics, Industrial Relations Section..

1981

Einhorn, Hj & Hogarth, Rm, 1981. "Behavioral Decision-Theory - Processes Of Judgment And Choice," Journal of Accounting Research, Wiley Blackwell, vol. 19(1), pages 1-31.
Hilton, Rw & Swieringa, Rj, 1981. "Perception Of Initial Uncertainty As A Determinant Of Information Value," Journal of Accounting Research, Wiley Blackwell, vol. 19(1), pages 109-119.
Joyce, Ej & Biddle, Gc, 1981. "Anchoring And Adjustment In Probabilistic Inference In Auditing," Journal of Accounting Research, Wiley Blackwell, vol. 19(1), pages 120-145.
Kessler, L & Ashton, Rh, 1981. "Feedback And Prediction Achievement In Financial Analysis," Journal of Accounting Research, Wiley Blackwell, vol. 19(1), pages 146-162.
Billera, Lj & Heath, Dc & Verrecchia, Re, 1981. "A Unique Procedure For Allocating Common Costs From A Production Process," Journal of Accounting Research, Wiley Blackwell, vol. 19(1), pages 185-196.
Copeland, Rm & Taylor, Rl & Brown, Sh, 1981. "Observation Error And Bias In Accounting Research," Journal of Accounting Research, Wiley Blackwell, vol. 19(1), pages 197-207.
Gjesdal, F, 1981. "Accounting For Stewardship," Journal of Accounting Research, Wiley Blackwell, vol. 19(1), pages 208-231.
Brown, Pr, 1981. "A Descriptive Analysis Of Select Input Bases Of The Financial-Accounting-Standards-Board," Journal of Accounting Research, Wiley Blackwell, vol. 19(1), pages 232-246.
Newman, Dp, 1981. "An Investigation Of The Distribution Of Power In The Apb And Fasb," Journal of Accounting Research, Wiley Blackwell, vol. 19(1), pages 247-262.
Lillestol, J, 1981. "A Note On Computing Upper Error Limits In Dollar-Unit Sampling," Journal of Accounting Research, Wiley Blackwell, vol. 19(1), pages 263-267.
Demski, Js & Swieringa, Rj, 1981. "Discussion Of Behavioral Decision-Theory - Processes Of Judgment And Choice," Journal of Accounting Research, Wiley Blackwell, vol. 19(1), pages 32-41.
Ashton, Rh, 1981. "A Descriptive Study Of Information Evaluation," Journal of Accounting Research, Wiley Blackwell, vol. 19(1), pages 42-61.
Brown, C, 1981. "Human Information-Processing For Decisions To Investigate Cost Variances," Journal of Accounting Research, Wiley Blackwell, vol. 19(1), pages 62-85.
Hilton, Rw & Swieringa, Rj & Hoskin, Re, 1981. "Perception Of Accuracy As A Determinant Of Information Value," Journal of Accounting Research, Wiley Blackwell, vol. 19(1), pages 86-108.
Gangolly, Js, 1981. "On Joint Cost Allocation - Independent Cost Proportional Scheme (Icps) And Its Properties," Journal of Accounting Research, Wiley Blackwell, vol. 19(2), pages 299-312.
Manegold, Jg, 1981. "Time-Series Properties Of Earnings - A Comparison Of Extrapolative And Component Models," Journal of Accounting Research, Wiley Blackwell, vol. 19(2), pages 360-373.
Joyce, Ej & Libby, R, 1981. "Some Accounting Implications Of Behavioral Decision-Theory - Processes Of Judgment And Choice," Journal of Accounting Research, Wiley Blackwell, vol. 19(2), pages 544-550.
Hakansson, Nh, 1981. "On The Politics Of Accounting Disclosure And Measurement - An Analysis Of Economic Incentives," Journal of Accounting Research, Wiley Blackwell, vol. 19, pages 1-35.
Karmel, Rs, 1981. "Some Implications Of The United-States Constitution For Accounting Institution Alternatives - Discussion," Journal of Accounting Research, Wiley Blackwell, vol. 19, pages 120-122.
Kitch, Ew, 1981. "Some Implications Of The United-States Constitution For Accounting Institution Alternatives - Discussion," Journal of Accounting Research, Wiley Blackwell, vol. 19, pages 123-128.
Johnson, O, 1981. "Some Implications Of The United-States Constitution For Accounting Institution Alternatives - Reply," Journal of Accounting Research, Wiley Blackwell, vol. 19, pages 129-133.
Newman, Dp, 1981. "The Secs Influence On Accounting Standards - The Power Of The Veto," Journal of Accounting Research, Wiley Blackwell, vol. 19, pages 134-156.
Ronen, J, 1981. "The Secs Influence On Accounting Standards - The Power Of The Veto - Discussion," Journal of Accounting Research, Wiley Blackwell, vol. 19, pages 157-164.
Sprouse, Rt, 1981. "The Secs Influence On Accounting Standards - The Power Of The Veto - Discussion," Journal of Accounting Research, Wiley Blackwell, vol. 19, pages 165-169.
Newman, Dp, 1981. "The Secs Influence On Accounting Standards - The Power Of The Veto - Reply," Journal of Accounting Research, Wiley Blackwell, vol. 19, pages 170-173.
Smith, Aj, 1981. "The Sec Reversal Of Fasb Statement No-19 - An Investigation Of Information Effects," Journal of Accounting Research, Wiley Blackwell, vol. 19, pages 174-211.
Alexander, Mo, 1981. "The Sec Reversal Of Fasb Statement No-19 - An Investigation Of Information Effects - Discussion," Journal of Accounting Research, Wiley Blackwell, vol. 19, pages 212-217.
Larcker, Df, 1981. "The Sec Reversal Of Fasb Statement No-19 - An Investigation Of Information Effects - Discussion," Journal of Accounting Research, Wiley Blackwell, vol. 19, pages 218-226.
Plott, Cr & Sunder, S, 1981. "Studies On Standardization Of Accounting Practices - An Assessment Of Alternative Institutional Arrangements - A Synthesis," Journal of Accounting Research, Wiley Blackwell, vol. 19, pages 227-239.
Morse, D, 1981. "On The Politics Of Accounting Disclosure And Measurement - An Analysis Of Economic Incentives - Discussion," Journal of Accounting Research, Wiley Blackwell, vol. 19, pages 36-42.
Rice, Em, 1981. "On The Politics Of Accounting Disclosure And Measurement - An Analysis Of Economic Incentives - Discussion," Journal of Accounting Research, Wiley Blackwell, vol. 19, pages 43-47.
Hakansson, Nh, 1981. "On The Policies Of Accounting Disclosure And Measurement - An Analysis Of Economic Incentives - Reply," Journal of Accounting Research, Wiley Blackwell, vol. 19, pages 48-49.
Johnson, O, 1981. "Some Implications Of The United-States Constitution For Accounting Institution Alternatives," Journal of Accounting Research, Wiley Blackwell, vol. 19, pages 89-119.

1980

Ashton, Rh & Kramer, Ss, 1980. "Students As Surrogates In Behavioral Accounting Research - Some Evidence," Journal of Accounting Research, Wiley Blackwell, vol. 18(1), pages 1-15.
Beck, Pj, 1980. "A Critical Analysis Of The Regression Estimator In Audit Sampling," Journal of Accounting Research, Wiley Blackwell, vol. 18(1), pages 16-37.
Uecker, Wc, 1980. "The Effects Of Knowledge Of The Users Decision-Model In Simplified Information Evaluation," Journal of Accounting Research, Wiley Blackwell, vol. 18(1), pages 191-213.
Weber, R, 1980. "Some Characteristics Of The Free-Recall Of Computer Controls By Edp Auditors," Journal of Accounting Research, Wiley Blackwell, vol. 18(1), pages 214-241.
Ijiri, Y & Leitch, Ra, 1980. "Stein Paradox And Audit Sampling," Journal of Accounting Research, Wiley Blackwell, vol. 18(1), pages 91-108.
Abdelkhalik, Ar & Elsheshai, Km, 1980. "Information Choice And Utilization In An Experiment On Default Prediction," Journal of Accounting Research, Wiley Blackwell, vol. 18(2), pages 325-342.
Belkaoui, A, 1980. "The Interprofessional Linguistic Communication Of Accounting Concepts - An Experiment In Sociolinguistics," Journal of Accounting Research, Wiley Blackwell, vol. 18(2), pages 362-374.
Magee, Rp, 1980. "Equilibria In Budget Participation," Journal of Accounting Research, Wiley Blackwell, vol. 18(2), pages 551-573.
Crosby, Ma, 1980. "Implications Of Prior Probability Elicitation On Auditor Sample-Size Decisions," Journal of Accounting Research, Wiley Blackwell, vol. 18(2), pages 585-593.
Balachandran, Bv & Ramakrishnan, Rts, 1980. "Internal Control And External Auditing For Incentive Compensation Schedules," Journal of Accounting Research, Wiley Blackwell, vol. 18, pages 140-171.
Butterworth, Je, 1980. "Discussion Of Internal Control And External Auditing For Incentive Compensation Schedules," Journal of Accounting Research, Wiley Blackwell, vol. 18, pages 172-176.
Livingstone, Jl, 1980. "Discussion Of Internal Control And External Auditing For Incentive Compensation Schedules," Journal of Accounting Research, Wiley Blackwell, vol. 18, pages 177-181.
Balachandran, Bv & Ramakrishnan, Rts, 1980. "Discussion Of Internal Control And External Auditing For Incentive Compensation Schedules - Reply," Journal of Accounting Research, Wiley Blackwell, vol. 18, pages 182-183.
Baiman, S & Demski, Js, 1980. "Economically Optimal Performance Evaluation And Control-Systems," Journal of Accounting Research, Wiley Blackwell, vol. 18, pages 184-220.
Holmstrom, Br, 1980. "Discussion Of Economically Optimal Performance Evaluation And Control-Systems," Journal of Accounting Research, Wiley Blackwell, vol. 18, pages 221-226.
Hughes, Js, 1980. "Discussion Of Economically Optimal Performance Evaluation And Control-Systems," Journal of Accounting Research, Wiley Blackwell, vol. 18, pages 227-234.

1979

Atkinson, Aa, 1979. "Information Incentives In A Standard-Setting Model Of Control," Journal of Accounting Research, Wiley Blackwell, vol. 17(1), pages 1-22.
Neumann, Br, 1979. "Empirical-Investigation Of The Relationship Between An Aid Hospital Classification Model And Accounting Measures Of Performance," Journal of Accounting Research, Wiley Blackwell, vol. 17(1), pages 123-139.
Garstka, Sj & Ohlson, Pa, 1979. "Ratio Estimation In Accounting Populations With Probabilities Of Sample Selection Proportional To Size Of Book Values," Journal of Accounting Research, Wiley Blackwell, vol. 17(1), pages 23-59.
Kinney, Wr & Warren, Cs, 1979. "Decision-Theory Approach To Audit Sampling - Extension And Application To Receivables Confirmation," Journal of Accounting Research, Wiley Blackwell, vol. 17(1), pages 275-285.
Lusk, Ej, 1979. "Test Of Differential Performance Peaking For A Disembedding Task," Journal of Accounting Research, Wiley Blackwell, vol. 17(1), pages 286-294.
Roth, Ae & Verrecchia, Re, 1979. "Shapley Value As Applied To Cost Allocation - Reinterpretation," Journal of Accounting Research, Wiley Blackwell, vol. 17(1), pages 295-303.
Kanodia, C, 1979. "Risk Sharing And Transfer Price Systems Under Uncertainty," Journal of Accounting Research, Wiley Blackwell, vol. 17(1), pages 74-98.
Gonedes, Nj & Dopuch, N, 1979. "Economic-Analyses And Accounting Techniques - Perspective And Proposals," Journal of Accounting Research, Wiley Blackwell, vol. 17(2), pages 384-410.
Jiambalvo, J, 1979. "Performance Evaluation And Directed Job Effort - Model Development And Analysis In A Cpa Firm Setting," Journal of Accounting Research, Wiley Blackwell, vol. 17(2), pages 436-455.
Kinney, Wr, 1979. "Integrating Audit Tests - Regression-Analysis And Partitioned Dollar-Unit Sampling," Journal of Accounting Research, Wiley Blackwell, vol. 17(2), pages 456-475.
Maher, Mw & Ramanathan, Kv & Peterson, Rb, 1979. "Preference-Congruence, Information-Accuracy, And Employee Performance - Field-Study," Journal of Accounting Research, Wiley Blackwell, vol. 17(2), pages 476-503.
Baker, Rl & Copeland, Rm, 1979. "Evaluation Of The Stratified Regression Estimator For Auditing Accounting Populations," Journal of Accounting Research, Wiley Blackwell, vol. 17(2), pages 606-617.
Jacobs, F & Lorek, Ks, 1979. "Note On The Time-Series Properties Of Control Data In An Accounting Environment," Journal of Accounting Research, Wiley Blackwell, vol. 17(2), pages 618-621.

1978

Loeb, M & Magat, Wa, 1978. "Soviet Success Indicators And Evaluation Of Divisional Management," Journal of Accounting Research, Wiley Blackwell, vol. 16(1), pages 103-121.
Otley, Dt, 1978. "Budget Use And Managerial Performance," Journal of Accounting Research, Wiley Blackwell, vol. 16(1), pages 122-149.
Dittman, Da & Prakash, P, 1978. "Cost Variance Investigation - Markovian Control Of Markov-Processes," Journal of Accounting Research, Wiley Blackwell, vol. 16(1), pages 14-25.
Verrecchia, Re, 1978. "Choice Of Accounting Method For Partnerships," Journal of Accounting Research, Wiley Blackwell, vol. 16(1), pages 150-168.
Lau, Ahl & Lau, Hs, 1978. "Some Proposed Approaches For Writing Off Capitalized Human Resource Assets," Journal of Accounting Research, Wiley Blackwell, vol. 16(1), pages 80-102.
Hirsch, M, 1978. "Disaggregated Probabilistic Accounting Information - Effect Of Sequential Events On Expected Value Maximization Decisions," Journal of Accounting Research, Wiley Blackwell, vol. 16(2), pages 254-269.
Keys, De, 1978. "Confidence-Interval Financial-Statements - Empirical-Investigation," Journal of Accounting Research, Wiley Blackwell, vol. 16(2), pages 389-399.
Mock, Tj & Vasarhelyi, Ma, 1978. "Synthesis Of The Information Economics And Lens Models," Journal of Accounting Research, Wiley Blackwell, vol. 16(2), pages 414-423.
Peters, Rm & Emery, Dr, 1978. "Role Of Negative Numbers In The Development Of Double Entry Bookkeeping," Journal of Accounting Research, Wiley Blackwell, vol. 16(2), pages 424-426.
Benston, Gj & Krasney, Ma, 1978. "Daam - Demand For Alternative Accounting Measurements," Journal of Accounting Research, Wiley Blackwell, vol. 16, pages 1-30.
Adkerson, Rc, 1978. "Daam - Demand For Alternative Accounting Measurements - Discussion," Journal of Accounting Research, Wiley Blackwell, vol. 16, pages 31-36.
Buzby, Sl & Falk, H, 1978. "Daam - Demand For Alternative Accounting Measurements - Discussion," Journal of Accounting Research, Wiley Blackwell, vol. 16, pages 37-45.

1977

Scott, Wr, 1977. "Group Preference Orderings For Audit And Valuation Alternatives - Single-Peakedness Condition," Journal of Accounting Research, Wiley Blackwell, vol. 15(1), pages 120-137.
Vasarhelyi, Ma, 1977. "Man-Machine Planning Systems - Cognitive-Style Examination Of Interactive Decision-Making," Journal of Accounting Research, Wiley Blackwell, vol. 15(1), pages 138-153.

1976

Ward, Bh, 1976. "Investigation Of Materiality Construct In Auditing," Journal of Accounting Research, Wiley Blackwell, vol. 14(1), pages 138-152.
Birnberg, Jg & Slevin, Dp, 1976. "Note On Use Of Confidence-Interval Statements In Financial-Reporting," Journal of Accounting Research, Wiley Blackwell, vol. 14(1), pages 153-157.
Frishkoff, P, 1976. "Some Radical Thoughts On Accounting Theory," Journal of Accounting Research, Wiley Blackwell, vol. 14(1), pages 178-180.
Dittman, Da & Juris, Ha & Revsine, L, 1976. "Existence Of Unrecorded Human Assets - Economic Perspective," Journal of Accounting Research, Wiley Blackwell, vol. 14(1), pages 49-65.
Demski, Js, 1976. "Uncertainty And Evaluation Based On Controllable Performance," Journal of Accounting Research, Wiley Blackwell, vol. 14(2), pages 230-245.
Zimmerman, Jl, 1976. "Budget Uncertainty And Allocation Decision In A Nonprofit Organization," Journal of Accounting Research, Wiley Blackwell, vol. 14(2), pages 301-319.
Moriarity, S & Barron, Fh, 1976. "Modeling Materiality Judgments Of Audit Partners," Journal of Accounting Research, Wiley Blackwell, vol. 14(2), pages 320-341.
Swieringa, R & Gibbins, M & Larsson, L & Sweeney, Jl, 1976. "Experiments In Heuristics Of Human Information-Processing," Journal of Accounting Research, Wiley Blackwell, vol. 14, pages 159-187.
Dickhaut, Jw, 1976. "Discussion Of Experiments In Heuristics Of Human Information-Processing," Journal of Accounting Research, Wiley Blackwell, vol. 14, pages 188-195.
Einhorn, Hj, 1976. "Synthesis - Accounting And Behavioral-Science," Journal of Accounting Research, Wiley Blackwell, vol. 14, pages 196-206.
Joyce, Ej, 1976. "Expert Judgment In Audit Program Planning," Journal of Accounting Research, Wiley Blackwell, vol. 14, pages 29-60.
Wright, Wf, 1976. "Discussion Of Expert Judgment In Audit Program Planning," Journal of Accounting Research, Wiley Blackwell, vol. 14, pages 61-67.

1975

Bruns, Wj & Waterhouse, Jh, 1975. "Budgetary Control And Organization Structure," Journal of Accounting Research, Wiley Blackwell, vol. 13(2), pages 177-203.
Stringer, Kw, 1975. "Statistical Technique For Analytical Review," Journal of Accounting Research, Wiley Blackwell, vol. 13, pages 1-9.
Kaplan, Rs, 1975. "Sample-Size Computations For Dollar-Unit Sampling," Journal of Accounting Research, Wiley Blackwell, vol. 13, pages 126-133.
Loebbecke, Jk & Neter, J, 1975. "Considerations In Choosing Statistical Sampling Procedures In Auditing," Journal of Accounting Research, Wiley Blackwell, vol. 13, pages 38-52.
Teitlebaum, Ad & Robinson, Cf, 1975. "Real Risks In Audit Sampling," Journal of Accounting Research, Wiley Blackwell, vol. 13, pages 70-91.
Scott, Wr, 1975. "Auditors Loss Functions Implicit In Consumption-Investment Models," Journal of Accounting Research, Wiley Blackwell, vol. 13, pages 98-117.

1974

Spiller, Ea & Virgil, Rl, 1974. "Effectiveness Of Apb Opinion No 19 In Improving Funds Reporting," Journal of Accounting Research, Wiley Blackwell, vol. 12(1), pages 112-142.
Ashton, Rh, 1974. "Experimental Study Of Internal Control Judgments," Journal of Accounting Research, Wiley Blackwell, vol. 12(1), pages 143-157.
Warren, Cs, 1974. "Confirmation Informativeness," Journal of Accounting Research, Wiley Blackwell, vol. 12(1), pages 158-177.
Buckmaster, D, 1974. "Incan Quipu And Jacobsen Hypothesis," Journal of Accounting Research, Wiley Blackwell, vol. 12(1), pages 178-181.
Mcrae, Tw, 1974. "Citational Analysis Of Accounting Information Network," Journal of Accounting Research, Wiley Blackwell, vol. 12(1), pages 80-92.
Ritts, Ba, 1974. "Study Of Impact Of Apb Opinions Upon Practicing Cpas," Journal of Accounting Research, Wiley Blackwell, vol. 12(1), pages 93-111.
Friedman, A & Lev, B, 1974. "Surrogate Measure For Firms Investment In Human-Resources," Journal of Accounting Research, Wiley Blackwell, vol. 12(2), pages 235-250.
Morton, Jr, 1974. "Qualitative Objectives Of Financial Accounting - Comment On Relevance And Understandability," Journal of Accounting Research, Wiley Blackwell, vol. 12(2), pages 288-298.
Oliver, Bl, 1974. "Semantic Differential - Device For Measuring Interprofessional Communication Of Selected Accounting Concepts," Journal of Accounting Research, Wiley Blackwell, vol. 12(2), pages 299-316.
Anderson, D & Leftwich, R, 1974. "Securities And Obscurities - Case For Reform Of Law Of Company Accounts," Journal of Accounting Research, Wiley Blackwell, vol. 12(2), pages 330-340.
Chambers, Rj, 1974. "Trial And Error - Reply," Journal of Accounting Research, Wiley Blackwell, vol. 12(2), pages 341-347.
Benston, Gj, 1974. "Unaccountable Accounting - Briloff,Aj," Journal of Accounting Research, Wiley Blackwell, vol. 12(2), pages 348-354.
Sorter, Gh & Gans, Ms, 1974. "Opportunities And Implications Of Report On Objectives Of Financial Statements," Journal of Accounting Research, Wiley Blackwell, vol. 12, pages 1-28.
Beaver, Wh & Demski, Js, 1974. "Nature Of Financial Accounting Objectives - Summary And Synthesis," Journal of Accounting Research, Wiley Blackwell, vol. 12, pages 170-187.
Cyert, Rm & Ijiri, Y, 1974. "Problems Of Implementing Trueblood Objectives Report," Journal of Accounting Research, Wiley Blackwell, vol. 12, pages 29-47.

1973

Demski, J, 1973. "Optimal Performance Measurement," Journal of Accounting Research, Wiley Blackwell, vol. 10(2), pages 243-258.
Khandwal.Pn, 1973. "Effect Of Different Types Of Competition On Use Of Management Controls," Journal of Accounting Research, Wiley Blackwell, vol. 10(2), pages 275-285.
Reilly, Fk & Stettler, Hf, 1973. "Factors Influencing Success On Cpa Examination," Journal of Accounting Research, Wiley Blackwell, vol. 10(2), pages 308-321.
Falk, H, 1973. "Assessing Effectiveness Of Accounting Courses Through Facet Analysis," Journal of Accounting Research, Wiley Blackwell, vol. 10(2), pages 359-375.
Cherrington, Dj & Cherrington, Jo, 1973. "Appropriate Reinforcement Contingencies In Budgeting Process," Journal of Accounting Research, Wiley Blackwell, vol. 11, pages 225-253.

1972

Mock, Tj & Estrin, Tl & Vasarhel.Ma, 1972. "Learning Patterns, Decision Approach, And Value Of Information," Journal of Accounting Research, Wiley Blackwell, vol. 10(1), pages 129-153.
Brenner, Vc & Copeland, Rm & Dascher, Pe & Francia, Aj & Patten, Rj, 1972. "Trials And Tribulations Of Researcher - Case Study," Journal of Accounting Research, Wiley Blackwell, vol. 10(1), pages 195-199.
Hopwood, Ag, 1972. "Empirical Study Of Role Of Accounting Data In Performance Evaluation," Journal of Accounting Research, Wiley Blackwell, vol. 10, pages 156-182.
Kahn, Rl, 1972. "Discussion Of An Empirical Study Of Role Of Accounting Data In Performance Evaluation," Journal of Accounting Research, Wiley Blackwell, vol. 10, pages 183-186.
Martin, Rw, 1972. "Discussion Of An Empirical Study Of Role Of Accounting Data In Performance Evaluation," Journal of Accounting Research, Wiley Blackwell, vol. 10, pages 187-193.
Hopwood, Ag, 1972. "Empirical Study Of Role Of Accounting Data In Performance Evaluation - Reply," Journal of Accounting Research, Wiley Blackwell, vol. 10, pages 189-193.
Swiering.Rj & Moncur, Rh, 1972. "Relationship Between Managers Budget-Oriented Behavior And Selected Attitude, Position, Size, And Performance Measures," Journal of Accounting Research, Wiley Blackwell, vol. 10, pages 194-209.
Birnberg, Jg, 1972. "Discussion Of Relationship Between Managers Budget-Oriented Behavior And Selected Attitude, Position, Size, And Performance Measures," Journal of Accounting Research, Wiley Blackwell, vol. 10, pages 210-214.
Elias, N, 1972. "Effects Of Human Asset Statements On Investment Decision - Experiment," Journal of Accounting Research, Wiley Blackwell, vol. 10, pages 215-233.
Pyle, Wc & Elias, N, 1972. "Summary Of Discussion By Pyle,Wc Of Effects Of Human Asset Statements On Investment Decision And A Reply," Journal of Accounting Research, Wiley Blackwell, vol. 10, pages 234-240.
Flamholt.Eg, 1972. "Assessing Validity Of A Theory Of Human Resource Value - Field Study," Journal of Accounting Research, Wiley Blackwell, vol. 10, pages 241-266.
Ronen, J, 1972. "Discussion Of Assessing Validity Of A Theory Of Human Resource Value - Field Study," Journal of Accounting Research, Wiley Blackwell, vol. 10, pages 267-276.
Flamholt.E & Holmes, S, 1972. "Sherlock Holmes Last Case - Reply To Ronen," Journal of Accounting Research, Wiley Blackwell, vol. 10, pages 277-282.

1971

Ball, R, 1971. "Index Of Empirical Research In Accounting," Journal of Accounting Research, Wiley Blackwell, vol. 9(1), pages 1-31.
Loeb, Se, 1971. "Survey Of Ethical Behavior In Accounting Profession," Journal of Accounting Research, Wiley Blackwell, vol. 9(2), pages 287-306.
Brenner, Vc & Carmack, Cw & Weinstei.Mg, 1971. "Empirical Test Of Motivation-Hygiene Theory," Journal of Accounting Research, Wiley Blackwell, vol. 9(2), pages 359-366.
Ross, Tl & Bomeli, Ec, 1971. "Comment On Accountants Job Satisfaction," Journal of Accounting Research, Wiley Blackwell, vol. 9(2), pages 383-388.

1970

Moonitz, M, 1970. "3 Contributions To Development Of Accounting Principles Prior To 1930," Journal of Accounting Research, Wiley Blackwell, vol. 8(1), pages 145-155.

1969

Feinschreiber, R, 1969. "Accelerated Depreciation - Proposed New Method," Journal of Accounting Research, Wiley Blackwell, vol. 7(1), pages 17-21.
Kaplan, Rs, 1969. "Optimal Investigation Strategies With Imperfect Information," Journal of Accounting Research, Wiley Blackwell, vol. 7(1), pages 32-43.
Kinney, Wr, 1969. "Environmental Model For Performance Measurement In Multi-Outlet Businesses," Journal of Accounting Research, Wiley Blackwell, vol. 7(1), pages 44-52.
Strawser, Rh & Ivancevich, Jm & Lyon, Hl, 1969. "Note On Job Satisfaction Of Accountants In Large And Small Cpa Firms," Journal of Accounting Research, Wiley Blackwell, vol. 7(2), pages 339-345.

1968

Zald, Mn, 1968. "Horizons For A Profession - Common Body Knowledge For Certified Public Accountants - Roy,Rh And Macneill,Jh," Journal of Accounting Research, Wiley Blackwell, vol. 6(1), pages 130-140.
Shwayder, K, 1968. "Relevance," Journal of Accounting Research, Wiley Blackwell, vol. 6(1), pages 86-97.
Bedford, Nm, 1968. "Foundations Of Accounting Measurement," Journal of Accounting Research, Wiley Blackwell, vol. 6(2), pages 270-282.
Forrester, Dar, 1968. "Incan Contribution To Double-Entry Accounting," Journal of Accounting Research, Wiley Blackwell, vol. 6(2), pages 283-283.
Anton, Hr, 1968. "Critical Synthesis Of Conference Papers," Journal of Accounting Research, Wiley Blackwell, vol. 6, pages 166-176.
Stone, Ml, 1968. "Problems In Search Of Solutions Through Research," Journal of Accounting Research, Wiley Blackwell, vol. 6, pages 59-66.

1967

Yamey, Bs, 1967. "15th And 16th Century Manuscripts On Art Of Bookkeeping," Journal of Accounting Research, Wiley Blackwell, vol. 5(1), pages 51-76.
Hain, Hp, 1967. "Casting Account," Journal of Accounting Research, Wiley Blackwell, vol. 5(2), pages 154-163.

1966

Devine, C, 1966. "Professional Responsibilities - Empirical Suggestion," Journal of Accounting Research, Wiley Blackwell, vol. 4, pages 160-176.
Vance, Ll, 1966. "Professional Responsibilites - Empirical Suggestion - Discussion," Journal of Accounting Research, Wiley Blackwell, vol. 4, pages 177-180.
Davidson, Hj, 1966. "Professional Responsibilites - Empirical Suggestion - Discussion," Journal of Accounting Research, Wiley Blackwell, vol. 4, pages 181-182.
Trueblood, Rm, 1966. "Accounting Principles - Board And Its Problems," Journal of Accounting Research, Wiley Blackwell, vol. 4, pages 183-191.
Vatter, Wj, 1966. "Critical Synthesis Of Conference Papers," Journal of Accounting Research, Wiley Blackwell, vol. 4, pages 228-233.

1965

Livock, Dm, 1965. "The Accounts Of The Corporation Of Bristol - 1532 To 1835," Journal of Accounting Research, Wiley Blackwell, vol. 3(1), pages 86-102.
Langholm, O, 1965. "Cost-Structure And Costing Method - An Empirical-Study," Journal of Accounting Research, Wiley Blackwell, vol. 3(2), pages 218-227.
Mcrae, Tw, 1965. "Accountancy Training In Scotland," Journal of Accounting Research, Wiley Blackwell, vol. 3(2), pages 255-260.
L. F. G. De Cazaux, 1965. "On The Budget," Journal of Accounting Research, Wiley Blackwell, vol. 3(2), pages 264-265.

1964

Anton, Hr, 1964. "Some Aspects Of Measurement And Accounting," Journal of Accounting Research, Wiley Blackwell, vol. 2(1), pages 1-9.
Birnberg, Jg, 1964. "Bayesian Statistics - A Review," Journal of Accounting Research, Wiley Blackwell, vol. 2(1), pages 108-116.
Yamey, Bs, 1964. "Accounting And The Rise Of Capitalism - Further Notes On A Theme By Sombart," Journal of Accounting Research, Wiley Blackwell, vol. 2(2), pages 117-136.
Rose, H, 1964. "Sources And Uses - A British View," Journal of Accounting Research, Wiley Blackwell, vol. 2(2), pages 137-147.
Devine, Ct, 1964. "A Behavioral-Theory Of The Firm - A Review Article," Journal of Accounting Research, Wiley Blackwell, vol. 2(2), pages 197-220.
Jacobsen, Le, 1964. "The Ancient Inca Empire Of Peru And The Double Entry Accounting Concept," Journal of Accounting Research, Wiley Blackwell, vol. 2(2), pages 221-228.

1963

Li, Dh, 1963. "The Semantic Aspect Of Communication-Theory And Accountancy," Journal of Accounting Research, Wiley Blackwell, vol. 1(1), pages 102-107.
Kennedy, M, 1963. "The Values Of Accounting And Of Corporations - A Review Article," Journal of Accounting Research, Wiley Blackwell, vol. 1(1), pages 108-115.
Charnes, A & Cooper, Ww & Ijiri, Y, 1963. "Breakeven Budgeting And Programming To Goals," Journal of Accounting Research, Wiley Blackwell, vol. 1(1), pages 16-39.
Chambers, Rj, 1963. "Why Bother With Postulates," Journal of Accounting Research, Wiley Blackwell, vol. 1(1), pages 3-15.
Paton, Wa, 1963. "Accounting And Utilization Of Resources," Journal of Accounting Research, Wiley Blackwell, vol. 1(1), pages 44-72.
Trueblood, Rm, 1963. "Education For A Changing Profession," Journal of Accounting Research, Wiley Blackwell, vol. 1(1), pages 86-94.
Davidson, S, 1963. "The Day Of Reckoning - Managerial Analysis And Accounting Theory," Journal of Accounting Research, Wiley Blackwell, vol. 1(2), pages 117-126.
Devine, Ct, 1963. "The Rule Of Conservatism Reexamined," Journal of Accounting Research, Wiley Blackwell, vol. 1(2), pages 127-138.
Vatter, Wj, 1963. "Postulates And Principles," Journal of Accounting Research, Wiley Blackwell, vol. 1(2), pages 179-197.
Ijiri, Y & Levy, Fk & Lyon, Rc, 1963. "A Linear-Programming Model For Budgeting And Financial-Planning," Journal of Accounting Research, Wiley Blackwell, vol. 1(2), pages 198-212.
Kennedy, M, 1963. "Statistical-Inference And Accounting - A Review Article," Journal of Accounting Research, Wiley Blackwell, vol. 1(2), pages 225-231.

0

Гл. Ас. Д-Р Михаил Мусов, 0. "Общественият Договор На Счетоводството Част I: Ангажиментите На Одиторската Професия," ICPA Articles, Institute of Certified Public Accountants, vol. 0(списание), pages 1-13.
Гл. Ас. Д-Р Михаил Мусов, 0. "Общественият Договор На Счетоводството Част Ii: Ангажиментите На Висшето Счетоводно Образование," ICPA Articles, Institute of Certified Public Accountants, vol. 0(списание), pages 1-13.
Dirk Grathwohl(Hrsg.), "undated". "Nachwuchswissenschaftliche Impulse zur empirischen Rechnungslegungsforschung: Band 2 [Young Scientists’ Impetus for Empirical Accounting Research: Volume 2]," Duesseldorf Working Papers in Applied Management and Economics 56, Duesseldorf University of Applied Sciences.
Nicoleta-Daniela Milu, 0000. "Human Capital A Key Element Of Corporate Social Responsibility In The Context Of Digitalisation," Proceedings of International Academic Conferences 11313239, International Institute of Social and Economic Sciences.
Deaa Al-Deen Al-Sraheen, 0000. "The Relationship between Accounting Disclosure, Financial Reports and Stock Returns: The Moderated Role of Ownership Concentration," Proceedings of Economics and Finance Conferences 14716134, International Institute of Social and Economic Sciences.
Ewgenij Besuglov & Nils Crasselt, 0. "The effect of readability and language choice in management accounting reports on risk-taking: an experimental study," Journal of Business Economics, Springer, vol. 0, pages 1-29.
Christian Hofmann & Nina Schwaiger, 0. "Religion, crime, and financial reporting," Journal of Business Economics, Springer, vol. 0, pages 1-38.
Christian Brück & Thorsten Knauer & Harald Meier & Anja Schwering, 0. "Self-set salaries and creativity," Journal of Business Economics, Springer, vol. 0, pages 1-31.
Dan Amiram & Serene Huang & Shiva Rajgopal, 0. "Does financial reporting misconduct pay off even when discovered?," Review of Accounting Studies, Springer, vol. 0, pages 1-44.
Semih Yilmazer & Halil Emre Akbas & Hasan Agan Karaduman, 0. "The Impacts of Corporate Governance Mechanisms on the Extent of Risk Disclosure: An Empirical Study of Turkish Non-Financial Companies Listed on Borsa Istanbul 100 Index," Advances in Management and Applied Economics, SCIENPRESS Ltd, vol. 0, pages 1-1.
Andrea Francesconi & Luca Ghezzi, "undated". "Valutazione della sostenibilit economica e finanziaria del sistema di servizi assistenziali agli anziani non autosufficienti: Il caso della Provincia di Trento," Euricse Working Papers 1230, Euricse (European Research Institute on Cooperative and Social Enterprises).
Timo Salmi & Teppo Martikainen, "undated". "A Review of the Theoretical and Empirical Basis of Financial Ratio Analysis," News Group _001, Sci.Finance.Abstract.

Shubik Martin, 2011. "A Note on Accounting and Economic Theory: Past, Present, and Future," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 1(1), pages 1-26, January.
Sunder Shyam, 2011. "Imagined Worlds of Accounting," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 1(1), pages 1-14, January.
Tsunogaya Noriyuki & Okada Hiromasa & Patel Chris, 2011. "The Case for Economic and Accounting Dualism: Towards Reconciling the Japanese Accounting System with the Global Trend of Fair Value Accounting," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 1(2), pages 1-56, October.
Brivot Marion, 2011. "Trust in Freedom or in Equality? A Comment on Bernard E. Harcourt's The Illusion of Free Markets," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 1(2), pages 1-10, November.
Ben-Shahar Danny & Sulganik Eyal, 2009. "Fair Depreciation: A Shapley Value Approach," The B.E. Journal of Theoretical Economics, De Gruyter, vol. 9(1), pages 1-18, April.

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