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Top authors in NEP-ACC (Accounting & Auditing)

Publications of top authors concentrating essentially on Accounting & Auditing. The list is in progress. Thanks for additions and advices. These are publications listed in RePEc written by members of this list who are registered with the RePEc Author Service. This list is managed by Alexander Harin . You can also create a list here. Register yourself. This page is updated in the first days of each month, at least.
| Working papers | Journal articles |

These are the members of this list (there may be more, only those with publications are here):

  1. Oriol Amat
  2. Anne Cazavan-Jeny
  3. Beatriz Garcia Osma
  4. Lawrence Allan Gordon
  5. Thomas Jeanjean
  6. Christian Leuz
  7. Patricia Teixeira Lopes
  8. Marianne Ojo
  9. Alida Paunic
  10. Robin W. Roberts
  11. Stanley C. W. Salvary
  12. Hervé Stolowy
  13. Andrea Tenucci
  14. Ross Leslie Watts
  15. Rodrigo Mariath Zeidan
  16. Jerry Zimmerman

Working papers

Undated material is listed at the end

    2009

  1. Beatriz García Osma & Encarna Guillamón Saorín, 2009. "Corporate governance and impression management in annual press releases," Working Papers. Serie EC 2009-02, Instituto Valenciano de Investigaciones Económicas, S.A. (Ivie). [Downloadable!]
  2. Richard A. Lambert & Christian Leuz & Robert E. Verrecchia, 2009. "Information Asymmetry, Information Precision, and the Cost of Capital," NBER Working Papers 14881, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
  3. Christian Leuz & Catherine Schrand, 2009. "Disclosure and the Cost of Capital: Evidence from Firms’ Responses to the Enron Shock," NBER Working Papers 14897, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
  4. Christian Laux & Christian Leuz, 2009. "Did Fair-Value Accounting Contribute to the Financial Crisis?," NBER Working Papers 15515, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
  5. Ojo, Marianne, 2009. "The Growing Importance of Risk in Regulation," MPRA Paper 13723, University Library of Munich, Germany. [Downloadable!]
  6. Ojo, Marianne, 2009. "The Need for Greater Pro Active Involvement by Regulators in Financial Regulation and Supervision: Lessons From the Legal and General Case," MPRA Paper 13688, University Library of Munich, Germany. [Downloadable!]
  7. Ojo, Marianne, 2009. "Responsive Regulation: Achieving the Right Balance Between Persuasion and Penalisation," MPRA Paper 14170, University Library of Munich, Germany. [Downloadable!]
  8. Ojo, Marianne, 2009. "Financial Regulation and Risk Management: Addressing Risk Challenges in a Changing Financial Environment," MPRA Paper 14503, University Library of Munich, Germany. [Downloadable!]
  9. Ojo, Marianne, 2009. "Limiting audit firms’ liability: A step in the right direction? (Proposals for a new audit liability regime in Europe revisited)," MPRA Paper 14878, University Library of Munich, Germany. [Downloadable!]
  10. Ojo, Marianne, 2009. "Reviewing regulatory objectives: should the scope of regulation be extended?," MPRA Paper 15547, University Library of Munich, Germany. [Downloadable!]
  11. Ojo, Marianne, 2009. "Central bank’s role and involvement in bank regulation: Lender of last resort arrangements and the Special Resolution Regime (SRR)," MPRA Paper 15771, University Library of Munich, Germany. [Downloadable!]
  12. Ojo, Marianne, 2009. "Financial regulation and risk management: addressing risk challenges in a changing financial environment," MPRA Paper 15544, University Library of Munich, Germany, revised Jun 2009. [Downloadable!]
  13. Ojo, Marianne, 2009. "Responsive regulation:achieving the right balance between persuasion and penalisation," MPRA Paper 15543, University Library of Munich, Germany, revised Jun 2009. [Downloadable!]
  14. Ojo, Marianne, 2009. "The role of external auditors in corporate governance: agency problems and the management of risk," MPRA Paper 15989, University Library of Munich, Germany. [Downloadable!]
  15. Ojo, Marianne, 2009. "The responsive approach by the Basel Committee (on Banking Supervision) to regulation: Meta risk regulation, the Internal Ratings Based Approaches and the Advanced Measurement Approaches," MPRA Paper 16752, University Library of Munich, Germany. [Downloadable!]
  16. Ojo, Marianne, 2009. "The role of the IASB and auditing standards in the aftermath of the 2008/2009 Financial Crisis," MPRA Paper 17164, University Library of Munich, Germany. [Downloadable!]
  17. Ojo, Marianne, 2009. "Basel II and the Capital Requirements Directive: Responding to the 2008/09 Financial Crisis," MPRA Paper 17379, University Library of Munich, Germany. [Downloadable!]
  18. Ojo, Marianne, 2009. "Regulating the International Audit Market and the removal of barriers to entry: The provision of non audit services by audit firms and the 2006 Statutory Audit Directive," MPRA Paper 18624, University Library of Munich, Germany. [Downloadable!]
  19. paunic, alida, 2009. "Some additional thoughts about renewables in Canada," MPRA Paper 13163, University Library of Munich, Germany. [Downloadable!]
  20. Passetti, Emilio & Tenucci, Andrea & Cinquini, Lino & Frey, Marco, 2009. "Intellectual capital communication: evidence from social and sustainability reporting," MPRA Paper 16589, University Library of Munich, Germany. [Downloadable!]
  21. Edson Peterli Guimarães & Rodrigo M. Zeidan, 2009. "Documentos IPEA/CEPAL - Acordos do Mercosul com Terceiros Países," Discussion Papers 1383, Instituto de Pesquisa Econômica Aplicada - IPEA. [Downloadable!]

    2008

  1. Cazavan-Jeny, Anne & Margaine, Julien & Missonier-Piera, Franck, 2008. "CEO compensations in a stakeholders' regime : an empirical investigation with French listed companies," ESSEC Working Papers DR 08015, ESSEC Research Center, ESSEC Business School. [Downloadable!]
  2. 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. [Downloadable!]
  3. Stolowy, Hervé & Jeanjean, Thomas, 2008. "Determinants of board members’ financial expertise – Empirical evidence from France," Les Cahiers de Recherche 903, HEC Paris. [Downloadable!]
  4. Jeanjean, Thomas & Stolowy, Hervé & Lesage, Cédric, 2008. "Why do you speak English (in your annual report)?," Les Cahiers de Recherche 904, HEC Paris. [Downloadable!]
  5. Patricia Teixeira Lopes & Rui Couto Viana, 2008. "The transition to IFRS: disclosures by Portuguese listed companies," FEP Working Papers 285, Universidade do Porto, Faculdade de Economia do Porto. [Downloadable!]
  6. Ojo, Marianne, 2008. "Proposals For A New Audit Liability Regime In Europe," MPRA Paper 10068, University Library of Munich, Germany. [Downloadable!]
  7. Ojo, Marianne, 2008. "Risk Management by the Basel Committee: Evaluating Progress made from the 1988 Basel Accord to Recent Developments," MPRA Paper 10051, University Library of Munich, Germany. [Downloadable!]
  8. Ojo, Marianne, 2008. "Regulatory Strategies," MPRA Paper 10290, University Library of Munich, Germany. [Downloadable!]
  9. Ojo, Marianne, 2008. "Regulatory strategies," MPRA Paper 15542, University Library of Munich, Germany, revised Jun 2009. [Downloadable!]
  10. Ojo, Marianne, 2008. "The role of the external auditor in bank regulation and supervision: A comparative analysis," MPRA Paper 15747, University Library of Munich, Germany, revised Jun 2009. [Downloadable!]
  11. Ojo, Marianne, 2008. "Risk management by the Basel Committee: evaluating progress made from the 1988 Basel Accord to recent developments," MPRA Paper 15545, University Library of Munich, Germany, revised Jun 2009. [Downloadable!]
  12. Salvary, Stanley C. W., 2008. "Unrestrained Credit In A Credit Economy, The Credit Cycle, And Fiat Money Defy Monetarism In The Attempt to Control Price Level Changes," MPRA Paper 6703, University Library of Munich, Germany. [Downloadable!]
  13. Stolowy, Hervé & Smaili, Nadia & Labelle, Réal, 2008. "La publication d'une information financière non conforme à la loi et aux normes : déterminants et conséquences," Les Cahiers de Recherche 901, HEC Paris. [Downloadable!]
  14. Cohen, Jeffrey & Ding, Yuan & Lesage, Cedric & Stolowy, Hervé, 2008. "The role of managers’ behavior in corporate fraud," Les Cahiers de Recherche 900, HEC Paris. [Downloadable!]
  15. Cinquini, Lino & Collini, Paolo & Marelli , Alessandro & Tenucci, Andrea, 2008. "An exploration of the factors affecting the diffusion of Advanced Costing techniques: a comparative analysis of two surveys (1996-2005)," MPRA Paper 10911, University Library of Munich, Germany. [Downloadable!]

    2007

  1. Leuz, Christian & Lins, Karl V. & Warnock, Francis E., 2007. "Do Foreigners Invest Less in Poorly Governed Firms?," Working Papers 07-2, University of Pennsylvania, Wharton School, Weiss Center. [Downloadable!]
  2. Patrícia Teixeira Lopes & Lúcia Lima Rodrigues, 2007. "Accounting for financial instruments: A comparison of European companies’ practices with IAS 32 and IAS 39," FEP Working Papers 239, Universidade do Porto, Faculdade de Economia do Porto. [Downloadable!]
  3. Ojo, Marianne, 2007. "Comparative Analysis Between the External Auditor's Role in Bank Regulation and Supervision," MPRA Paper 6829, University Library of Munich, Germany, revised Jan 2008. [Downloadable!]
  4. Ojo, Marianne, 2007. "The role of the external auditor in the regulation and supervision of the UK banking system," MPRA Paper 6830, University Library of Munich, Germany, revised May 2009. [Downloadable!]
  5. Paunić, Alida, 2007. "Inflation in Croatia with outlook to future," MPRA Paper 3149, University Library of Munich, Germany. [Downloadable!]
  6. Paunić, Alida, 2007. "Let's make the tax system more lovable," MPRA Paper 3151, University Library of Munich, Germany. [Downloadable!]
  7. Salvary, Stanley, 2007. "The impact of firm-type dominance on regional manufacturing growth," MPRA Paper 4623, University Library of Munich, Germany, revised 28 Dec 2008. [Downloadable!]
  8. Salvary, Stanley C. W., 2007. "Accounting: A General Commentary on an Empirical Science," MPRA Paper 5005, University Library of Munich, Germany, revised 10 Sep 2007. [Downloadable!]
  9. Ding, Yuan & Stolowy, Hervé & Richard, Jacques, 2007. "Towards an understanding of the phases of goodwill accounting in four Western capitalist countries: From stakeholder model to shareholder model," Les Cahiers de Recherche 872, HEC Paris. [Downloadable!]
  10. Cinquini, Lino & Tenucci, Andrea, 2007. "Is the adoption of Strategic Management Accounting techniques really “strategy-driven”? Evidence from a survey," MPRA Paper 11819, University Library of Munich, Germany. [Downloadable!]
  11. Resende, Marcelo / Zeidan, Rodrigo M., 2007. "Lionel Robbins: A Methodological Reappraisal," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]

    2006

  1. Cazavan-Jeny , Anne & Jeanjean, Thomas, 2006. "Levels of voluntary disclosure in IPO prospectuses: an empirical analysis," ESSEC Working Papers DR 06001, ESSEC Research Center, ESSEC Business School. [Downloadable!]
  2. Christian Leuz & Karl V. Lins & Francis E. Warnock, 2006. "Do Foreigners Invest Less in Poorly Governed Firms?," NBER Working Papers 12222, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
  3. Patrícia Teixeira Lopes & Lúcia Lima Rodrigues, 2006. "Accounting for Financial Instruments: An Analysis of the Determinants of Disclosure in the Portuguese Stock Exchange," FEP Working Papers 209, Universidade do Porto, Faculdade de Economia do Porto. [Downloadable!]
  4. Ojo, Marianne, 2006. "The Role of External Auditors and International Accounting Bodies in Financial Regulation and Supervision," MPRA Paper 354, University Library of Munich, Germany, revised Jul 2006. [Downloadable!]
  5. Ojo, Marianne, 2006. "Eliminating the Audit Expectations Gap : Myth or Reality?," MPRA Paper 232, University Library of Munich, Germany, revised Sep 2006. [Downloadable!]
  6. Ojo, Marianne, 2006. "Audit Independence : Its Importance to the External Auditor's Role in Banking Regulation and Supervision," MPRA Paper 231, University Library of Munich, Germany, revised Jul 2006. [Downloadable!]
  7. Ojo, Marianne, 2006. "Avoiding Another Enron : The Role of the External Auditor in Financial Regulation and Supervision," MPRA Paper 1147, University Library of Munich, Germany. [Downloadable!]
  8. Ojo, Marianne, 2006. "The Role of the External Auditor in UK Bank Regulation and Supervision," MPRA Paper 6828, University Library of Munich, Germany, revised Oct 2007. [Downloadable!]
  9. Paunić, Alida, 2006. "New ways of accountancy," MPRA Paper 1727, University Library of Munich, Germany, revised 15 Mar 2007. [Downloadable!]
  10. Rodrigo M. Zeidan & Marcelo Resende, 2006. "Accounting and Economic Rates of Return: a Dynamic Econometric Investigation," Economics Working Papers ECO2006/7, European University Institute. [Downloadable!]

    2005

  1. Jeanjean, Thomas & Cazavan-Jeny, Anne, 2005. "Levels of voluntary disclosure in IPO prospectuses : an empirical analysis," Les Cahiers de Recherche 827, HEC Paris. [Downloadable!]
  2. Belén Gill de Albornoz & Beatriz García Osma, 2005. "El Gobierno Corporativo Y Las Practicas De Earnings Management: Evidencia Empirica En España," Working Papers. Serie EC 2005-11, Instituto Valenciano de Investigaciones Económicas, S.A. (Ivie). [Downloadable!]
  3. DING, Yuan & JEANJEAN, Thomas & STOLOWY, Hervé, 2005. "Why do firms opt for Alternative-Format Financial Statements ? Some Evidence from France," Les Cahiers de Recherche 808, HEC Paris. [Downloadable!]
  4. DEGEORGE, François & DING, Yuan & JEANJEAN, Thomas & STOLOWY, Hervé, 2005. "Does Analyst Following Curb Earnings Management?," Les Cahiers de Recherche 810, HEC Paris. [Downloadable!]
  5. Ding, Yuan & Hervé, Stolowy & Hope, Ole-Kristian & Jeanjean, Thomas, 2005. "Differences between domestic accounting standards and IAS: measurement, determinants and implications," Les Cahiers de Recherche 826, HEC Paris. [Downloadable!]
  6. Hail, Luzi & Leuz, Christian, 2005. "Cost of Capital and Cash Flow Effects of U.S. Cross Listings," Working Papers 05-2, University of Pennsylvania, Wharton School, Weiss Center. [Downloadable!]
  7. Ojo, Marianne, 2005. "The Financial Services Authority : A Model of Improved Accountability?," MPRA Paper 228, University Library of Munich, Germany, revised Aug 2006. [Downloadable!]
  8. Ojo, Marianne, 2005. "The External Auditor's Role in Bank Regulation and Supervision : Helping the Regulator Avoid Regulatory Capture," MPRA Paper 230, University Library of Munich, Germany, revised Jan 2007. [Downloadable!]
  9. Paunić, Alida, 2005. "Do not ask what you can do for the oil industry but what can oil indutry do for you," MPRA Paper 4898, University Library of Munich, Germany, revised Aug 2007. [Downloadable!]
  10. stanley c. w. salvary, 2005. "Recoverable Cost: The Basis Of A General Theory Of Financial Accounting Measurement," General Economics and Teaching 0501004, EconWPA. [Downloadable!]
  11. stanley c. w. salvary, 2005. "Business Fluctuations And Financial Accounting Measurement: Historical Comments," Macroeconomics 0502006, EconWPA. [Downloadable!]
  12. stanley c. w. salvary, 2005. "Financial Accounting Measurement: Instrumentation And Calibration," Finance 0502001, EconWPA. [Downloadable!]
  13. stanley c. w. salvary, 2005. "On The Historical Validity Of Nominal Money As A Measure Of Organizational Performance: Some Evidence And Logical Analysis," Macroeconomics 0502018, EconWPA. [Downloadable!]
  14. stanley c. w. salvary, 2005. "The Accounting Variable And Stock Price Determination," Finance 0502011, EconWPA. [Downloadable!]
  15. Stanley C. W. Salvary, 2005. "On Financial Accounting Measurement: A Reconsideration Of Sfac 5 By The Fasb Is Needed," Finance 0502015, EconWPA. [Downloadable!]
  16. Stanley C. W. Salvary, 2005. "Some Conceptions And Misconceptions On Reality And Assumptions In Financial Accounting," Microeconomics 0502006, EconWPA. [Downloadable!]
  17. Stanley C. W. Salvary, 2005. "Financial Accounting Information And The Relevance/Irrelevance Issue," Finance 0502016, EconWPA. [Downloadable!]
  18. stanley c. w. salvary, 2005. "Tracing The Development Of A Conceptual Framework Of Accounting A Western European And North American Linkage: A Partial Examination," Finance 0502019, EconWPA. [Downloadable!]
  19. stanley c. w. salvary, 2005. "Monetary Policy And Not Monetary Control: A Rethinking," Macroeconomics 0502030, EconWPA. [Downloadable!]
  20. Stanley C. W. Salvary, 2005. "The ‘Pure Science’ Approach To Economics And Monetary Policy," Macroeconomics 0502033, EconWPA. [Downloadable!]
  21. stanley c. w. salvary, 2005. "An Historical Perspective Of The Accounting Environment: A General Outline Of A Western European And North American Linkage," Microeconomics 0503011, EconWPA. [Downloadable!]
  22. stanley c. w. salvary, 2005. "Planning For National Development: An Agenda Guided By The Socioeconomic System'S Social Philosophy," Macroeconomics 0506011, EconWPA. [Downloadable!]
  23. Stanley Salvary, 2005. "Accounting And Financial Reporting In A Changing Environment: Historical And Theoretical Perspectives," Economic History 0510003, EconWPA. [Downloadable!]
  24. Stanley C. W. Salvary, 2005. "Accounting In Context Of Communication, Language, And Information," Finance 0511008, EconWPA. [Downloadable!]
  25. Stanley C. W. Salvary, 2005. "The Possibility Of And Potential For The Misclassification Of Professional Accountants In Antiquity," General Economics and Teaching 0512005, EconWPA. [Downloadable!]
  26. Stanley C. W. Salvary, 2005. "Informedness Of Economic Agents And The Quantity Theory Of Money," Macroeconomics 0512005, EconWPA. [Downloadable!]
  27. Stolowy, Hervé, 2005. "Nothing like the Enron affair could happen in France (!)," Les Cahiers de Recherche 815, HEC Paris. [Downloadable!]
  28. Rodrigo M. Zeidan & Marcelo Resende, 2005. "Measuring Market Conduct in the Brazilian Cement Industry: a Dynamic Econometric Investigation," Economics Working Papers ECO2005/13, European University Institute. [Downloadable!]

    2004

  1. Araceli Mora & Ana Gisbert & Beatriz García Osma & Juan M. García Lara, 2004. "La Comparabilidad De La Información Contable En Europa: Efectos De La Manipulación Contable Sobre El Nivel De Conservadurismo," Working Papers. Serie EC 2004-14, Instituto Valenciano de Investigaciones Económicas, S.A. (Ivie). [Downloadable!]
  2. Patricia Teixeira Lopes & Lucia Lima Rodrigues, 2004. "Accounting practices for financial instruments. How far are Portuguese companies from IAS?," FEP Working Papers 150, Universidade do Porto, Faculdade de Economia do Porto. [Downloadable!]
  3. Stanley C. W. Salvary, 2004. "The Quantity Theory Of Money And Financial Accounting," Macroeconomics 0412003, EconWPA. [Downloadable!]
  4. Stanley C. W. Salvary, 2004. "Society, Science, And Economics: The Delicate Balance Between Ideology And Epistemology And The Concept Of Fairness," Method and Hist of Econ Thought 0412002, EconWPA. [Downloadable!]
  5. Stanley C. W. Salvary, 2004. "Price Level Changes And Financial Accounting Measurement," Others 0410009, EconWPA. [Downloadable!]
  6. Stanley C. W. Salvary, 2004. "The Neoclassical Model, Corporate Retained Earnings, And The Regional Flows Of Financial Capital," Urban/Regional 0410007, EconWPA. [Downloadable!]
  7. Stanley C. W. Salvary, 2004. "Observations On The Transmission Of Business Fluctuations: The Case Of Latin America 1972-1989," Macroeconomics 0411014, EconWPA. [Downloadable!]
  8. Stanley C. W. Salvary, 2004. "Business Cycles Creation: Some Historical And Theoretical Perspectives," Macroeconomics 0412002, EconWPA. [Downloadable!]
  9. DING, Yuan & STOLOWY, Hervé & FU, Linghui & WANG, Huiwen, 2004. "Disclosure and determinants studies : an extension using the divisive clustering method (DIV)," Les Cahiers de Recherche 798, HEC Paris. [Downloadable!]

    2003

  1. Cazavan-Jeny, Anne, 2003. "Value-relevance of expensed and capitalized intangibles - a French survey," ESSEC Working Papers DR 03022, ESSEC Research Center, ESSEC Business School. [Downloadable!]
  2. Cazavan-Jeny , Anne & Jeanjean, Thomas, 2003. "Value Relevance of R&D Reporting : A Signaling Interpretation," ESSEC Working Papers DR 03021, ESSEC Research Center, ESSEC Business School. [Downloadable!]
  3. Christian Leuz & Jens Wüstemann, 2003. "The Role of Accounting in the German Financial System," CFS Working Paper Series 2003/16, Center for Financial Studies. [Downloadable!]
  4. Brian J. Bushee & Christian Leuz, 2003. "Economic Consequences of SEC Disclosure Regulation," Center for Financial Institutions Working Papers 02-24, Wharton School Center for Financial Institutions, University of Pennsylvania. [Downloadable!]
  5. Christian Leuz & Felix Oberholzer-Gee, 2003. "Political Relationships, Global Financing and Corporate Transparency," CREMA Working Paper Series 2003-03, Center for Research in Economics, Management and the Arts (CREMA). [Downloadable!]
  6. Yuan, DING & Hervé, STOLOWY & Michel, TENENHAUS, 2003. "R&D Productivty: an International Study," Les Cahiers de Recherche 781, HEC Paris. [Downloadable!]
  7. Yuan, DING & Gary, ENTWISTLE & Hervé, STOLOWY, 2003. "International differences in R&D disclosure practices : evidence in a French and Canadian context," Les Cahiers de Recherche 783, HEC Paris. [Downloadable!]

    2002

  1. STOLOWY, Herve & DING, Yuang, 2002. "The reference to "alternative" standards by French Large groups: an empirical study over the period 1985/1999," Les Cahiers de Recherche 762, HEC Paris.

    2001

  1. Oriol Amat & Ester Oliveras, 2001. "One Hundred Issues of Revista Española de Financiación y Contabilidad (REFC)-Insights into Trends in the Spanish Academic Community," Economics Working Papers 540, Department of Economics and Business, Universitat Pompeu Fabra. [Downloadable!]
  2. DING, Huang & STOLOWY, Herve & TENENHAUS, Michel, 2001. "The internationalization of financial statements presentation : an empirical study of french groups," Les Cahiers de Recherche 727, HEC Paris. [Downloadable!]

    2000

  1. Oriol Amat & John Blake & Ester Oliveras, 2000. "The Ethics of Creative Accounting: Some Spanish Evidence," Economics Working Papers 455, Department of Economics and Business, Universitat Pompeu Fabra. [Downloadable!]
  2. Christian Leuz, 2000. "IAS versus US GAAP: A "New Market" Based Comparison," Working Paper Series: Finance and Accounting 48, Department of Finance, Goethe University Frankfurt am Main. [Downloadable!]
  3. STOLOWY, Herve & STICKNEY, Clyde P., 2000. "Survey of financial statement analysis courses in Europe and the United States," Les Cahiers de Recherche 714, HEC Paris. [Downloadable!]
  4. STOLOWY, Herve & BRETON, Gaetan, 2000. "A framework for the classification of accounts manipulations," Les Cahiers de Recherche 708, HEC Paris. [Downloadable!]
  5. STOLOWY, Herve & AHONEN, Guy & NIKOLAJ BUKH, Per & CAÑIBANO, Leandro & CATASUS, Bino & EKLÖV, Gunilla & FLOWER, John & GARCIA-AYUSO COVARSI, Manuel & GRÖJER, Jan-Erik & JENNY, Anne & JOHANSON, Ulf , 2000. "Classification of Intangibles," Les Cahiers de Recherche 712, HEC Paris.

    1999

  1. Oriol Amat & John Blake & Ester Oliveras, 1999. "The Struggle against Creative Accounting: Is "True and Fair View" Part of the Problem or Part of the Solution?," Economics Working Papers 363, Department of Economics and Business, Universitat Pompeu Fabra. [Downloadable!]
  2. Oriol Amat & John Blake & Ester Oliveras, 1999. "The Case for a New Accounting Research Agenda in Spain," Economics Working Papers 380, Department of Economics and Business, Universitat Pompeu Fabra. [Downloadable!]
  3. Oriol Amat & John Blake & Philip Wraith & Ester Oliveras, 1999. "Dimensions of National Culture and the Accounting Environment -The Spanish Case-," Economics Working Papers 394, Department of Economics and Business, Universitat Pompeu Fabra. [Downloadable!]
  4. Oriol Amat & John Blake & Ester Oliveras, 1999. "Variations in National Management Accounting Approaches," Economics Working Papers 415, Department of Economics and Business, Universitat Pompeu Fabra. [Downloadable!]
  5. Oriol Amat & John Blake & Philip Wraith, 1999. "Environmental Factors Giving Rise to Variations in National Management Accounting Practice," Economics Working Papers 432, Department of Economics and Business, Universitat Pompeu Fabra. [Downloadable!]
  6. Oriol Amat & John Blake & Ester Oliveras, 1999. "Spanish Auditors and the 'True and Fair View'," Economics Working Papers 409, Department of Economics and Business, Universitat Pompeu Fabra. [Downloadable!]
  7. Christian Leuz, 1999. "The Development of Voluntary Cash Flow Statements in Germany and the Influence of International Reporting Standards," Working Paper Series: Finance and Accounting 40, Department of Finance, Goethe University Frankfurt am Main. [Downloadable!]
  8. Robert E. Verrecchia & Christian Leuz, 1999. "The Economic Consequences of Increased Disclosure," Working Paper Series: Finance and Accounting 41, Department of Finance, Goethe University Frankfurt am Main. [Downloadable!]
  9. STOLOWY, Herve & HALLER, Axel & KLOCKHAUS, Volker, 1999. "Accounting for brands in IAS 38 of IASC (intangible assets) compared with French and German practices : an illustration of the difficulty of international harmonization," Les Cahiers de Recherche 675, HEC Paris. [Downloadable!]

    1998

  1. John Blake & Oriol Amat & Catherine Gowthorpe, 1998. "International Accounting Harmonisation - A Comparison of Spain, Sweden and Austria," Economics Working Papers 294, Department of Economics and Business, Universitat Pompeu Fabra. [Downloadable!]
  2. Oriol Amat & Catherine Gowthorpe & Soledad Moya & Ester Oliveras, 1998. "A Portrait of the Spanish Accounting Community," Economics Working Papers 297, Department of Economics and Business, Universitat Pompeu Fabra. [Downloadable!]
  3. Oriol Amat & John Blake & Jack Dowds, 1998. "The Ethics of Creative Accounting," Economics Working Papers 349, Department of Economics and Business, Universitat Pompeu Fabra. [Downloadable!]
  4. Christian Leuz, 1998. "Voluntary Disclosure of Cash Flow Statements and Segment Data in Germany," Working Paper Series: Finance and Accounting 21, Department of Finance, Goethe University Frankfurt am Main. [Downloadable!]

    1997

  1. Soledad Moya & Oriol Amat & John Blake, 1997. "The Drive for Quality - the Impact on Accounting in the Wine Industry," Economics Working Papers 251, Department of Economics and Business, Universitat Pompeu Fabra. [Downloadable!]

    1996

  1. Guay, W. & Kothari, S.P. & Watts, R.L., 1996. "A Market-Based Evaluation of Discretionary-Accrual Models," Papers 96-01, Rochester, Business - Financial Research and Policy Studies.

    1995

  1. Oriol Amat & John Blake & Soledad Moya, 1995. "La Contabilidad Creativa en España y en el Reino Unido. Un Estudio Comparativo," Economics Working Papers 181, Department of Economics and Business, Universitat Pompeu Fabra. [Downloadable!]
  2. 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.

    1992

  1. Watts, R.L., 1992. "Accounting Choice Thoery and Market-Based Research in Accounting," Papers 92-01, Rochester, Business - Financial Research and Policy Studies.
  2. Smith, C.W. & Watts, R.L., 1992. "The Investment Oppotunity set and Corporate Financing, Dividend and Compensation Policies," Papers 92-02, Rochester, Business - Financial Research and Policy Studies.

    1991

  1. Christie, A.W. & Joye, M.P. & Watts, R.L., 1991. "Decentralization of the Firm: Theory and Evidence," Papers 91-03, Rochester, Business - Managerial Economics Research Center.

    1990

  1. Ball, R. & Kothari, S.P. & Watts, R.l., 1990. "Economic Determinants of the Relation Between Earnings Changes and Stock Returns," Papers 91-04, Rochester, Business - Managerial Economics Research Center.

    Undated

  1. L. Gordon, . "Putting children first: Women, maternalism, and welfare in the twentieth century," Institute for Research on Poverty Discussion Papers 991-93, University of Wisconsin Institute for Research on Poverty.
  2. Christian Leuz & Felix Oberholzer-Gee, . "Political Relationships, Global Financing and Corporate Transparency," Center for Financial Institutions Working Papers 03-16, Wharton School Center for Financial Institutions, University of Pennsylvania. [Downloadable!]

Journal articles

    2009

  1. Beatriz Garcia Osma & Steven Young, 2009. "R&D Expenditure and Earnings Targets," European Accounting Review, Taylor and Francis Journals, vol. 18(1), pages 7-32. [Downloadable!] (restricted)
  2. Juan Manuel García Lara & Beatriz García Osma & Fernando Penalva, 2009. "The Economic Determinants of Conditional Conservatism," Journal of Business Finance & Accounting, Blackwell Publishing, vol. 36(3-4), pages 336-372. [Downloadable!] (restricted)
  3. Ding, Yuan & Jeanjean, Thomas & Stolowy, Herv, 2009. "Observations on measuring the differences between domestic accounting standards and IAS: A reply," Journal of Accounting and Public Policy, Elsevier, vol. 28(2), pages 154-161. [Downloadable!] (restricted)
  4. Christian Leuz & Karl V. Lins & Francis E. Warnock, 2009. "Do Foreigners Invest Less in Poorly Governed Firms?," Review of Financial Studies, Oxford University Press for Society for Financial Studies, vol. 22(8), pages 3245-3285, August. [Downloadable!] (restricted)
  5. Hail, Luzi & Leuz, Christian, 2009. "Cost of capital effects and changes in growth expectations around U.S. cross-listings," Journal of Financial Economics, Elsevier, vol. 93(3), pages 428-454, September. [Downloadable!] (restricted)
  6. Laux, Christian & Leuz, Christian, 2009. "The crisis of fair-value accounting: Making sense of the recent debate," Accounting, Organizations and Society, Elsevier, vol. 34(6-7), pages 826-834, August. [Downloadable!] (restricted)
  7. Colson, Robert H. & Benston, George J. & Carmichael, Douglas C. & Christensen, Theodore E. & Jamal, Karim & Moehrle, Stephen & Rajgopal, Shivaram & Stober, Thomas & Sunder, Shyam & Watts, Ross L., 2009. "Response to FAF exposure draft, "Proposed changes to oversight, structure, and operations of the FAF, FASB, and GASB"," Journal of Accounting and Public Policy, Elsevier, vol. 28(1), pages 51-57. [Downloadable!] (restricted)
  8. Rodrigo Zeidan & Marcelo Resende, 2009. "Measuring Market Conduct in the Brazilian Cement Industry: A Dynamic Econometric Investigation," Review of Industrial Organization, Springer, vol. 34(3), pages 231-244, May. [Downloadable!] (restricted)

    2008

  1. Beatriz Garcia Osma, 2008. "Board Independence and Real Earnings Management: The Case of R&D Expenditure," Corporate Governance: An International Review, Blackwell Publishing, vol. 16(2), pages 116-131, 03. [Downloadable!] (restricted)
  2. Jeanjean, Thomas & Stolowy, Hervé, 2008. "Do accounting standards matter? An exploratory analysis of earnings management before and after IFRS adoption," Journal of Accounting and Public Policy, Elsevier, vol. 27(6), pages 480-494. [Downloadable!] (restricted)
  3. Leuz, Christian & Triantis, Alexander & Yue Wang, Tracy, 2008. "Why do firms go dark? Causes and economic consequences of voluntary SEC deregistrations," Journal of Accounting and Economics, Elsevier, vol. 45(2-3), pages 181-208, August. [Downloadable!] (restricted)
  4. Holger Daske & Luzi Hail & Christian Leuz & Rodrigo Verdi, 2008. "Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences," Journal of Accounting Research, Blackwell Publishing, vol. 46(5), pages 1085-1142, December. [Downloadable!] (restricted)
  5. Jennifer C. Chen & Dennis M. Patten & Robin Roberts, 2008. "Corporate Charitable Contributions: A Corporate Social Performance or Legitimacy Strategy?," Journal of Business Ethics, Springer, vol. 82(1), pages 131-144, September. [Downloadable!] (restricted)
  6. Thornburg, Steven & Roberts, Robin W., 2008. "Money, politics, and the regulation of public accounting services: Evidence from the Sarbanes-Oxley Act of 2002," Accounting, Organizations and Society, Elsevier, vol. 33(2-3), pages 229-248. [Downloadable!] (restricted)
  7. Stanley C W Salvary, 2008. "Informedness of Economic Agents and the Quantity Theory of Money," Icfai University Journal of Monetary Economics, Icfai Press, vol. 0(1), pages 61-85, February.
  8. Ding, Yuan & Richard, Jacques & Stolowy, Hervé, 2008. "Towards an understanding of the phases of goodwill accounting in four Western capitalist countries: From stakeholder model to shareholder model," Accounting, Organizations and Society, Elsevier, vol. 33(7-8), pages 718-755. [Downloadable!] (restricted)
  9. Resende, Marcelo & Zeidan, Rodrigo M., 2008. "Expectations and chaotic dynamics: Empirical evidence on exchange rates," Economics Letters, Elsevier, vol. 99(1), pages 33-35, April. [Downloadable!] (restricted)

    2007

  1. Beatriz García Osma & Belén Gill-de-Albornoz Noguer, 2007. "The Effect of the Board Composition and its Monitoring Committees on Earnings Management: evidence from Spain," Corporate Governance: An International Review, Blackwell Publishing, vol. 15(6), pages 1413-1428, November. [Downloadable!] (restricted)
  2. Juan Manuel García Lara & Beatriz García Osma & Fernando Penalva, 2007. "Board of Directors' Characteristics and Conditional Accounting Conservatism: Spanish Evidence," European Accounting Review, Taylor and Francis Journals, vol. 16(4), pages 727-755. [Downloadable!] (restricted)
  3. 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. [Downloadable!] (restricted)
  4. Anne Cazavan-Jeny & Thomas Jeanjean, 2007. "Levels of voluntary disclosure in IPO prospectuses: an empirical analysis," Review of Accounting and Finance, Emerald Group Publishing, vol. 6(2), pages 131-149, May. [Downloadable!] (restricted)
  5. Richard Lambert & Christian Leuz & Robert E. Verrecchia, 2007. "Accounting Information, Disclosure, and the Cost of Capital," Journal of Accounting Research, Blackwell Publishing, vol. 45(2), pages 385-420, 05. [Downloadable!] (restricted)
  6. Leuz, Christian, 2007. "Was the Sarbanes-Oxley Act of 2002 really this costly? A discussion of evidence from event returns and going-private decisions," Journal of Accounting and Economics, Elsevier, vol. 44(1-2), pages 146-165, September. [Downloadable!] (restricted)
  7. Lopes, Patricia Teixeira & Rodrigues, Lucia Lima, 2007. "Accounting for financial instruments: An analysis of the determinants of disclosure in the Portuguese stock exchange," The International Journal of Accounting, Elsevier, vol. 42(1), pages 25-56. [Downloadable!] (restricted)
  8. Donna Bobek & Robin Roberts & John Sweeney, 2007. "The Social Norms of Tax Compliance: Evidence from Australia, Singapore, and the United States," Journal of Business Ethics, Springer, vol. 74(1), pages 49-64, August. [Downloadable!] (restricted)
  9. Stanley C W Salvary, 2007. "Equity Security Prices, Investors’ Planning Horizon, and Corporate Financial Planning," Icfai University Journal of Financial Economics, Icfai Press, vol. 0(2), pages 7-20, June.
  10. Roychowdhury, Sugata & Watts, Ross L., 2007. "Asymmetric timeliness of earnings, market-to-book and conservatism in financial reporting," Journal of Accounting and Economics, Elsevier, vol. 44(1-2), pages 2-31, September. [Downloadable!] (restricted)

    2006

  1. Anne Cazavan-Jeny & Thomas Jeanjean, 2006. "The negative impact of R&D capitalization: A value relevance approach," European Accounting Review, Taylor and Francis Journals, vol. 15(1), pages 37-61, January. [Downloadable!] (restricted)
  2. Juan Manuel García Lara & Beatriz García Osma & Belén Gill de Albornoz Noguer, 2006. "Effects of database choice on international accounting research," Abacus, Accounting Foundation, University of Sydney, vol. 42(3-4), pages 426-454. [Downloadable!] (restricted)
  3. Gordon, Lawrence A. & Loeb, Martin P., 2006. "Journal of Accounting and Public Policy: 25th Anniversary," Journal of Accounting and Public Policy, Elsevier, vol. 25(4), pages 357-358. [Downloadable!] (restricted)
  4. Gordon, Lawrence A. & Loeb, Martin P. & Lucyshyn, William & Sohail, Tashfeen, 2006. "The impact of the Sarbanes-Oxley Act on the corporate disclosures of information security activities," Journal of Accounting and Public Policy, Elsevier, vol. 25(5), pages 503-530. [Downloadable!] (restricted)
  5. Leuz, Christian & Oberholzer-Gee, Felix, 2006. "Political relationships, global financing, and corporate transparency: Evidence from Indonesia," Journal of Financial Economics, Elsevier, vol. 81(2), pages 411-439, August. [Downloadable!] (restricted)
  6. Leuz, Christian, 2006. "Cross listing, bonding and firms' reporting incentives: A discussion of Lang, Raedy and Wilson (2006)," Journal of Accounting and Economics, Elsevier, vol. 42(1-2), pages 285-299, October. [Downloadable!] (restricted)
  7. Luzi Hail & Christian Leuz, 2006. "International Differences in the Cost of Equity Capital: Do Legal Institutions and Securities Regulation Matter?," Journal of Accounting Research, Blackwell Publishing, vol. 44(3), pages 485-531, 06. [Downloadable!] (restricted)
  8. Charles Cho & Dennis Patten & Robin Roberts, 2006. "Corporate Political Strategy: An Examination of the Relation between Political Expenditures, Environmental Performance, and Environmental Disclosure," Journal of Business Ethics, Springer, vol. 67(2), pages 139-154, August. [Downloadable!] (restricted)
  9. Stanley C W Salvary, 2006. "Countries in Transition and Monetary Policy: A Framework for Policy Development," Icfai University Journal of Monetary Economics, Icfai Press, vol. 0(1), pages 19 - 36, February.
  10. Marie Chavent & Yuan Ding & Linghui Fu & Hervé Stolowy & Huiwen Wang, 2006. "Disclosure and determinants studies: An extension using the Divisive Clustering Method (DIV)," European Accounting Review, Taylor and Francis Journals, vol. 15(2), pages 181-218, January. [Downloadable!] (restricted)

    2005

  1. Juan Manuel García Lara & Beatriz García Osma & Araceli Mora, 2005. "The Effect of Earnings Management on the Asymmetric Timeliness of Earnings," Journal of Business Finance & Accounting, Blackwell Publishing, vol. 32(3-4), pages 691-726. [Downloadable!] (restricted)
  2. Ding, Yuan & Jeanjean, Thomas & Stolowy, Herve, 2005. "Reply to discussion of "Why do national GAAP differ from IAS? The role of culture"," The International Journal of Accounting, Elsevier, vol. 40(4), pages 359-362. [Downloadable!] (restricted)
  3. Ding, Yuan & Jeanjean, Thomas & Stolowy, Herve, 2005. "Why do national GAAP differ from IAS? The role of culture," The International Journal of Accounting, Elsevier, vol. 40(4), pages 325-350. [Downloadable!] (restricted)
  4. Bushee, Brian J. & Leuz, Christian, 2005. "Economic consequences of SEC disclosure regulation: evidence from the OTC bulletin board," Journal of Accounting and Economics, Elsevier, vol. 39(2), pages 233-264, June. [Downloadable!] (restricted)

    2004

  1. Jose Luis Ucieda Blanco & Beatriz Garcia Osma, 2004. "The comparability of international accounting standards and US GAAP: an empirical study of Form 20-F reconciliations," International Journal of Accounting, Auditing and Performance Evaluation, Inderscience Enterprises Ltd, vol. 1(1), pages 5-36, January. [Downloadable!] (restricted)
  2. Roberts, Robin W. & Bobek, Donna D., 2004. "The politics of tax accounting in the United States: evidence from the Taxpayer Relief Act of 1997," Accounting, Organizations and Society, Elsevier, vol. 29(5-6), pages 565-590. [Downloadable!] (restricted)
  3. Yuan Ding & Hervé Stolowy & Michel Tenenhaus, 2004. "Les déterminants de la stratégie de « capitalisation » des frais de recherche et développement en France," Revue Finance Contrôle Stratégie, Editions Economica, vol. 7(4), pages 87-106, December. [Downloadable!]

    2003

  1. Gordon, Lawrence A. & Loeb, Martin P. & Lucyshyn, William, 2003. "Sharing information on computer systems security: An economic analysis," Journal of Accounting and Public Policy, Elsevier, vol. 22(6), pages 461-485. [Downloadable!] (restricted)
  2. Leuz, Christian & Nanda, Dhananjay & Wysocki, Peter D., 2003. "Earnings management and investor protection: an international comparison," Journal of Financial Economics, Elsevier, vol. 69(3), pages 505-527, September. [Downloadable!] (restricted)
  3. Christian Leuz, 2003. "Discussion of ADRs, Analysts, and Accuracy: Does Cross-Listing in the United States Improve a Firm's Information Environment and Increase Market Value?," Journal of Accounting Research, Blackwell Publishing, vol. 41(2), pages 347-362, 05. [Downloadable!] (restricted)
  4. Christian Leuz, 2003. "IAS Versus U.S. GAAP: Information Asymmetry-Based Evidence from Germany's New Market," Journal of Accounting Research, Blackwell Publishing, vol. 41(3), pages 445-472, 06. [Downloadable!] (restricted)
  5. Roberts, Robin W. & Dwyer, Peggy D. & Sweeney, John T., 2003. "Political strategies used by the US public accounting profession during auditor liability reform: The case of the Private Securities Litigation Reform Act of 1995," Journal of Accounting and Public Policy, Elsevier, vol. 22(5), pages 433-457. [Downloadable!] (restricted)
  6. Stolowy, Herve & Ding, Yuan, 2003. "Regulatory flexibility and management opportunism in the choice of alternative accounting standards: an illustration based on large French groups," The International Journal of Accounting, Elsevier, vol. 38(2), pages 195-213. [Downloadable!] (restricted)
  7. Hervé Stolowy, 2003. "The Murphy-Kirk-Beresford Correspondence 1982-1996: Commentary on the Development of Financial Accounting Standards," European Accounting Review, Taylor and Francis Journals, vol. 12(2), pages 393-397, January. [Downloadable!] (restricted)
  8. Yuan Ding & Hervé Stolowy, 2003. "Les facteurs déterminants de la stratégie des groupes français en matière de communication sur les activités de R&D," Revue Finance Contrôle Stratégie, Editions Economica, vol. 6(1), pages 39-62, March. [Downloadable!]
  9. Yuan Ding & Hervé Stolowy & Michel Tenenhaus, 2003. "'Shopping Around' for Accounting Practices: The Financial Statement Presentation of French Groups," Abacus, Accounting Foundation, University of Sydney, vol. 39(1), pages 42-65. [Downloadable!] (restricted)
  10. Christie, Andrew A. & Joye, Marc P. & Watts, Ross L., 2003. "Decentralization of the firm: theory and evidence," Journal of Corporate Finance, Elsevier, vol. 9(1), pages 3-36, January. [Downloadable!] (restricted)

    2002

  1. Watts, Ross L. & Zimmerman, Jerold L. & Kothari, S. P. & Lys, Thomas Z. & Skinner, Douglas J., 2002. "Editorial data," Journal of Accounting and Economics, Elsevier, vol. 33(2), pages 143-143, June. [Downloadable!] (restricted)
  2. Watts, Ross L. & Zimmerman, Jerold L. & Kothari, S. P. & Lys, Thomas Z. & Skinner, Douglas J., 2002. "Editorial data," Journal of Accounting and Economics, Elsevier, vol. 33(1), pages 1-1, February. [Downloadable!] (restricted)
  3. Brickley, James A. & Smith Jr., Clifford W. & Zimmerman, Jerold L., 2002. "Business ethics and organizational architecture," Journal of Banking & Finance, Elsevier, vol. 26(9), pages 1821-1835, September. [Downloadable!] (restricted)
  4. Watts, Ross L. & Zimmerman, Jerold L. & Kothari, S. P. & Lys, Thomas Z. & Skinner, Douglas J., 2002. "Editorial data," Journal of Accounting and Economics, Elsevier, vol. 33(3), pages 277-277, August. [Downloadable!] (restricted)

    2001

  1. Stolowy, Herve & Haller, Axel & Klockhaus, Volker, 2001. "Accounting for brands in France and Germany compared with IAS 38 (intangible assets): An illustration of the difficulty of international harmonization," The International Journal of Accounting, Elsevier, vol. 36(2), pages 147-167, 05. [Downloadable!] (restricted)
  2. Holthausen, Robert W. & Watts, Ross L., 2001. "The relevance of the value-relevance literature for financial accounting standard setting," Journal of Accounting and Economics, Elsevier, vol. 31(1-3), pages 3-75, September. [Downloadable!] (restricted)
  3. Watts, Ross L. & Zimmerman, Jerold L. & Kothari, S. P. & Lys, Thomas Z. & Skinner, Douglas J., 2001. "Editorial Data," Journal of Accounting and Economics, Elsevier, vol. 32(1-3), pages 1-1, December. [Downloadable!] (restricted)
  4. Brickley, James A. & Zimmerman, Jerold L., 2001. "Changing incentives in a multitask environment: evidence from a top-tier business school," Journal of Corporate Finance, Elsevier, vol. 7(4), pages 367-396, December. [Downloadable!] (restricted)
  5. Watts, Ross L. & Zimmerman, Jerold L. & Kothari, S. P. & Lys, Thomas Z. & Skinner, Douglas J., 2001. "Editorial data," Journal of Accounting and Economics, Elsevier, vol. 31(1-3), pages 1-1, September. [Downloadable!] (restricted)
  6. Zimmerman, Jerold L., 2001. "Conjectures regarding empirical managerial accounting research," Journal of Accounting and Economics, Elsevier, vol. 32(1-3), pages 411-427, December. [Downloadable!] (restricted)

    2000

  1. Gordon, Lawrence A. & Loeb, Stephen E., 2000. "The management of earnings," Journal of Accounting and Public Policy, Elsevier, vol. 19(4-5), pages 311-311. [Downloadable!] (restricted)
  2. Gordon, Lawrence A. & Loeb, Stephen E., 2000. "Healthcare and accounting," Journal of Accounting and Public Policy, Elsevier, vol. 19(1), pages 1-1. [Downloadable!] (restricted)
  3. Christian Leuz, Dieter Pfaff, 2000. "Tribute to Dieter Ordelheide," European Accounting Review, Taylor and Francis Journals, vol. 9(3), pages 345-347, September. [Downloadable!] (restricted)
  4. Christian Leuz, 2000. "The Development Of Voluntary Cash Flow Statements In Germany And The Influence Of International Reporting Standards," Schmalenbach Business Review (sbr), LMU Munich School of Management, vol. 52(2), pages 182-207, April. [Downloadable!]
  5. Kothari, S. P. & Watts, Ross L. & Zimmerman, Jerold L. & Lys, Thomas Z. & Skinner, Douglas J., 2000. "Editorial data," Journal of Accounting and Economics, Elsevier, vol. 29(3), pages iii-iii, June. [Downloadable!] (restricted)
  6. Kothari, S. P. & Watts, Ross L. & Zimmerman, Jerold L. & Lys, Thomas Z. & Skinner, Douglas J., 2000. "Editorial data," Journal of Accounting and Economics, Elsevier, vol. 29(2), pages iii-iii, April. [Downloadable!] (restricted)
  7. Watts, Ross L. & Zimmerman, Jerold L. & Kothari, S. P. & Lys, Thomas Z. & Skinner, Douglas J., 2000. "Editorial data," Journal of Accounting and Economics, Elsevier, vol. 30(3), pages 243-243, December. [Downloadable!] (restricted)
  8. Watts, Ross L. & Zimmerman, Jerold L. & Kothari, S. P. & Lys, Thomas Z. & Skinner, Douglas J., 2000. "Editorial data," Journal of Accounting and Economics, Elsevier, vol. 30(2), pages 123-123, October. [Downloadable!] (restricted)

    1999

  1. Gordon, Lawrence A. & Silvester, Katherine J., 1999. "Stock market reactions to activity-based costing adoptions," Journal of Accounting and Public Policy, Elsevier, vol. 18(3), pages 229-251, September. [Downloadable!] (restricted)
  2. Keating, A. Scott & L. Zimmerman, Jerold, 1999. "Depreciation-policy changes: tax, earnings management, and investment opportunity incentives," Journal of Accounting and Economics, Elsevier, vol. 28(3), pages 359-389, December. [Downloadable!] (restricted)

    1998

  1. Christian Leuz, 1998. "The role of accrual accounting in restricting dividends to shareholders," European Accounting Review, Taylor and Francis Journals, vol. 7(4), pages 579-604, December. [Downloadable!] (restricted)
  2. Roberts, Robin W. & Kurtenbach, James M., 1998. "State regulation and professional accounting educational reforms: An empirical test of regulatory capture theory," Journal of Accounting and Public Policy, Elsevier, vol. 17(3), pages 209-226. [Downloadable!] (restricted)
  3. Herve Stolowy, Michel Tenenhaus, 1998. "International accounting education in Western Europe," European Accounting Review, Taylor and Francis Journals, vol. 7(2), pages 289-314, July. [Downloadable!] (restricted)
  4. Watts, Ross L., 1998. "Commemorating the 25th Volume of the Journal of Accounting and Economics," Journal of Accounting and Economics, Elsevier, vol. 25(3), pages 217-233, June. [Downloadable!] (restricted)
  5. Dechow, Patricia M. & Kothari, S. P. & L. Watts, Ross, 1998. "The relation between earnings and cash flows," Journal of Accounting and Economics, Elsevier, vol. 25(2), pages 133-168, May. [Downloadable!] (restricted)

    1997

  1. Gordon, Lawrence A. & Loeb, Stephen E., 1997. "Environmental issues and accounting," Journal of Accounting and Public Policy, Elsevier, vol. 16(2), pages 115-115. [Downloadable!] (restricted)
  2. Gordon, Lawrence A. & Loeb, Stephen E., 1997. "The legal liability of independent auditors," Journal of Accounting and Public Policy, Elsevier, vol. 16(4), pages 337-337. [Downloadable!] (restricted)
  3. Sweeney, John T. & Roberts, Robin W., 1997. "Cognitive moral development and auditor independence," Accounting, Organizations and Society, Elsevier, vol. 22(3-4), pages 337-352. [Downloadable!] (restricted)
  4. Ball, Ray & Watts, Ross L. & Zimmerman, Jerold L., 1997. "Five year report on the Journal of Accounting and Economics," Journal of Accounting and Economics, Elsevier, vol. 23(1), pages 3-6, May. [Downloadable!] (restricted)
  5. Ball, Ray & Watts, Ross L. & Zimmerman, Jerold L., 1997. "Editorial data," Journal of Accounting and Economics, Elsevier, vol. 23(1), pages 1-1, May. [Downloadable!] (restricted)
  6. Ball, Ray & Watts, Ross L. & Zimmerman, Jerold L. & Kothari, S. P. & Holthausen, Robert W., 1997. "Editorial data," Journal of Accounting and Economics, Elsevier, vol. 23(3), pages 223-223, November. [Downloadable!] (restricted)
  7. Kothari, S. P. & Holthausen, Robert W. & Ball, Ray & Watts, Ross L. & Zimmerman, Jerold L., 1997. "Editorial data," Journal of Accounting and Economics, Elsevier, vol. 23(2), pages 113-113, July. [Downloadable!] (restricted)
  8. Ball, Ray & Watts, Ross L. & Zimmerman, ]Jerold L. & Kothari, S. P. & Holthausen, Robert W., 1997. "Editorial data," Journal of Accounting and Economics, Elsevier, vol. 24(1), pages 1-1, December. [Downloadable!] (restricted)

    1996

  1. Gordon, Lawrence A. & Iyengar, Raghavan J., 1996. "Return on investment and corporate capital expenditures: Empirical evidence," Journal of Accounting and Public Policy, Elsevier, vol. 15(4), pages 305-325. [Downloadable!] (restricted)
  2. Ball, Ray & Watts, Ross L. & Zimmerman, Jerold L., 1996. "Editorial data," Journal of Accounting and Economics, Elsevier, vol. 22(1-3), pages 1-1, October. [Downloadable!] (restricted)
  3. Ball, Ray & Watts, Ross L. & Zimmerman, Jerold L., 1996. "Editorial data," Journal of Accounting and Economics, Elsevier, vol. 21(1), pages 1-1, February. [Downloadable!] (restricted)
  4. Ball, Ray & Watts, Ross L. & Zimmerman, Jerold L., 1996. "Editorial data," Journal of Accounting and Economics, Elsevier, vol. 21(2), pages 159-159, April. [Downloadable!] (restricted)
  5. Ball, Ray & Watts, Ross L. & Zimmerman, Jerold L., 1996. "Editorial data," Journal of Accounting and Economics, Elsevier, vol. 21(3), pages 277-277, June. [Downloadable!] (restricted)

    1995

  1. Michael J. Barclay & Clifford W. Smith & Ross L. Watts, 1995. "The Determinants Of Corporate Leverage And Dividend Policies," Journal of Applied Corporate Finance, Morgan Stanley, vol. 7(4), pages 4-19. [Downloadable!] (restricted)
  2. Ball, Ray & Watts, Ross L. & Zimmerman, Jerold L., 1995. "Editorial data," Journal of Accounting and Economics, Elsevier, vol. 19(1), pages 1-1, February. [Downloadable!] (restricted)
  3. Ball, Ray & Watts, Ross L. & Zimmerman, Jerold L., 1995. "Editorial data," Journal of Accounting and Economics, Elsevier, vol. 19(2-3), pages 175-175, April. [Downloadable!] (restricted)
  4. Ball, Ray & Watts, Ross L. & Zimmerman, Jerold L., 1995. "Editorial data," Journal of Accounting and Economics, Elsevier, vol. 20(1), pages 1-1, July. [Downloadable!] (restricted)
  5. Ball, Ray & Watts, Ross L. & Zimmerman, Jerold L., 1995. "Editorial data," Journal of Accounting and Economics, Elsevier, vol. 20(3), pages 227-227, December. [Downloadable!] (restricted)
  6. Kothari, S. P. & Zimmerman, Jerold L., 1995. "Price and return models," Journal of Accounting and Economics, Elsevier, vol. 20(2), pages 155-192, September. [Downloadable!] (restricted)

    1994

  1. Fettus, Sharon H. & Gordon, Lawrence A., 1994. "Federal capital investment information: An assessment of Public Law 98-501," Journal of Accounting and Public Policy, Elsevier, vol. 13(4), pages 283-303. [Downloadable!] (restricted)
  2. Ball, Ray & Watts, Ross L. & Zimmerman, Jerold L., 1994. "Editorial data," Journal of Accounting and Economics, Elsevier, vol. 18(1), pages 1-1, July. [Downloadable!] (restricted)

    1993

  1. Ross L. Watts, 1993. "Accounting For Executive Compensation," Journal of Applied Corporate Finance, Morgan Stanley, vol. 5(4), pages 83-88. [Downloadable!] (restricted)
  2. Murphy, Kevin J. & Zimmerman, Jerold L., 1993. "Financial performance surrounding CEO turnover," Journal of Accounting and Economics, Elsevier, vol. 16(1-3), pages 273-315, April. [Downloadable!] (restricted)
  3. Ball, Ray & Watts, Ross L. & Zimmerman, Jerold L., 1993. "Editorial data," Journal of Accounting and Economics, Elsevier, vol. 16(1-3), pages 1-1, April. [Downloadable!] (restricted)
  4. Ball, Ray & Watts, Ross L. & Zimmerman, Jerold L., 1993. "Editorial data," Journal of Accounting and Economics, Elsevier, vol. 16(4), pages 381-381, October. [Downloadable!] (restricted)

    1992

  1. Gordon, Lawrence A. & Smith, Kimberly J., 1992. "Postauditing capital expenditures and firm performance: The role of asymmetric information," Accounting, Organizations and Society, Elsevier, vol. 17(8), pages 741-757, November. [Downloadable!] (restricted)
  2. Roberts, Robin W., 1992. "Determinants of corporate social responsibility disclosure: An application of stakeholder theory," Accounting, Organizations and Society, Elsevier, vol. 17(6), pages 595-612, August. [Downloadable!] (restricted)
  3. Ball, Ray & Watts, Ross L. & Zimmerman, Jerold L., 1992. "Five year report on the journal of accounting & economics," Journal of Accounting and Economics, Elsevier, vol. 15(1), pages 3-6, March. [Downloadable!] (restricted)
  4. Smith, Clifford Jr. & Watts, Ross L., 1992. "The investment opportunity set and corporate financing, dividend, and compensation policies," Journal of Financial Economics, Elsevier, vol. 32(3), pages 263-292, December. [Downloadable!] (restricted)
  5. Ball, Ray & Watts, Ross L. & Zimmerman, Jerold L., 1992. "Editorial data," Journal of Accounting and Economics, Elsevier, vol. 15(1), pages 1-1, March. [Downloadable!] (restricted)
  6. Ball, Ray & Watts, Ross L. & Zimmerman, Jerold L., 1992. "Editorial data," Journal of Accounting and Economics, Elsevier, vol. 15(4), pages 443-443, December. [Downloadable!] (restricted)
  7. Ball, Ray & Watts, Ross L. & Zimmerman, Jerold L., 1992. "Editorial data," Journal of Accounting and Economics, Elsevier, vol. 15(2-3), pages 115-115, August. [Downloadable!] (restricted)

    1991

  1. Ball, Ray & Watts, Ross L. & Zimmerman, Jerold L., 1991. "Editorial data," Journal of Accounting and Economics, Elsevier, vol. 14(3), pages 215-215, September. [Downloadable!] (restricted)
  2. Ball, Ray & Watts, Ross L. & Zimmerman, Jerold L., 1991. "Editorial data," Journal of Accounting and Economics, Elsevier, vol. 14(2), pages 115-115, June. [Downloadable!] (restricted)
  3. Ball, Ray & Watts, Ross L. & Zimmerman, Jerold L., 1991. "Editorial data," Journal of Accounting and Economics, Elsevier, vol. 14(1), pages 1-1, March. [Downloadable!] (restricted)
  4. Ball, Ray & Watts, Ross L. & Zimmerman, Jerold L., 1991. "Editorial data," Journal of Accounting and Economics, Elsevier, vol. 14(4), pages 321-321, December. [Downloadable!] (restricted)

    1990

  1. Schick, Allen G. & Gordon, Lawrence A. & Haka, Susan, 1990. "Information overload: A temporal approach," Accounting, Organizations and Society, Elsevier, vol. 15(3), pages 199-220. [Downloadable!] (restricted)
  2. Ball, Ray & Watts, Ross L. & Zimmerman, Jerold L., 1990. "Editorial data," Journal of Accounting and Economics, Elsevier, vol. 13(2), pages 91-91, July. [Downloadable!] (restricted)
  3. Ball, Ray & Watts, Ross L. & Zimmerman, Jerold L., 1990. "Editorial data," Journal of Accounting and Economics, Elsevier, vol. 12(1-3), pages 1-1, January. [Downloadable!] (restricted)
  4. Ball, Ray & Watts, Ross L. & Zimmerman, Jerold L., 1990. "Editorial data," Journal of Accounting and Economics, Elsevier, vol. 13(3), pages 189-189, October. [Downloadable!] (restricted)
  5. Ball Ray & Watts Ross L. & Zimmerman Jerold L., 1990. "Editorial data," Journal of Accounting and Economics, Elsevier, vol. 12(4), pages 339-339, March. [Downloadable!] (restricted)
  6. Ball, Ray & L. Watts, Ross & Zimmerman, Jerold L., 1990. "Editorial data," Journal of Accounting and Economics, Elsevier, vol. 13(4), pages 303-303, December. [Downloadable!] (restricted)

    1989

  1. Gordon, Lawrence A., 1989. "Benefit-cost analysis and resource allocation decisions," Accounting, Organizations and Society, Elsevier, vol. 14(3), pages 247-258, April. [Downloadable!] (restricted)

    1988

  1. Warner, Jerold B. & Watts, Ross L. & Wruck, Karen H., 1988. "Stock prices and top management changes," Journal of Financial Economics, Elsevier, vol. 20(1-2), pages 461-492, January. [Downloadable!] (restricted)

    1987

  1. Ball, Ray & Watts, Ross L. & Zimmerman, Jerold L., 1987. "The first eight years of the journal of accounting and economics," Journal of Accounting and Economics, Elsevier, vol. 9(1), pages 3-6, April. [Downloadable!] (restricted)

    1986

  1. Gordon, Lawrence A. & Kleiner, Morris M. & Natarajan, R., 1986. "Federal capital expenditures and budget deficits: Gross national product and labor implications," Journal of Accounting and Public Policy, Elsevier, vol. 5(4), pages 217-232. [Downloadable!] (restricted)

    1985

  1. Gordon, Lawrence A. & Loeb, Stephen E., 1985. "Accounting and public policy: Theme issues and a call for papers," Journal of Accounting and Public Policy, Elsevier, vol. 4(4), pages 249-249. [Downloadable!] (restricted)

    1984

  1. Gordon, Lawrence A. & Narayanan, V. K., 1984. "Management accounting systems, perceived environmental uncertainty and organization structure: An empirical investigation," Accounting, Organizations and Society, Elsevier, vol. 9(1), pages 33-47, January. [Downloadable!] (restricted)
  2. Gordon, Lawrence A. & Haka, Susan & Schick, Allen G., 1984. "Strategies for information systems implementation: The case of zero base budgeting," Accounting, Organizations and Society, Elsevier, vol. 9(2), pages 111-123, June. [Downloadable!] (restricted)
  3. Gordon, Lawrence A. & Sellers, Fred E., 1984. "Accounting and budgeting systems: The issue of congruency," Journal of Accounting and Public Policy, Elsevier, vol. 3(4), pages 259-292. [Downloadable!] (restricted)

    1983

  1. Gordon, Lawrence A., 1983. "Federal capital investments and public policy : The budgeting link," Journal of Accounting and Public Policy, Elsevier, vol. 2(1), pages 1-4. [Downloadable!] (restricted)
  2. Watts, Ross L & Zimmerman, Jerold L, 1983. "Agency Problems, Auditing, and the Theory of the Firm: Some Evidence," Journal of Law & Economics, University of Chicago Press, vol. 26(3), pages 613-33, October.

    1982

  1. Gordon, Lawrence A. & Loeb, Stephen E., 1982. "Accounting and public policy," Journal of Accounting and Public Policy, Elsevier, vol. 1(1), pages 1-3. [Downloadable!] (restricted)

    1980

  1. Watts, Ross L. & Zimmerman, Jerold L., 1980. "On the irrelevance of replacement cost disclosures for security prices," Journal of Accounting and Economics, Elsevier, vol. 2(2), pages 95-106, August. [Downloadable!] (restricted)
  2. Zimmerman, Jerold L, 1980. " Discussion [Corporate Capital Investment, Accounting Methods and Earnings: A Test of the Control Hypothesis]," Journal of Finance, American Finance Association, vol. 35(2), pages 565-68, May. [Downloadable!] (restricted)

    1979

  1. Ball, Ray & Watts, Ross, 1979. "Some Additional Evidence on Survival Biases," Journal of Finance, American Finance Association, vol. 34(1), pages 197-206, March. [Downloadable!] (restricted)

    1978

  1. Gordon, Lawrence A. & Larcker, David F. & Tuggle, Francis D., 1978. "Strategic decision processes and the design of accounting information systems: Conceptual linkages," Accounting, Organizations and Society, Elsevier, vol. 3(3-4), pages 203-213, October. [Downloadable!] (restricted)

    1977

  1. Dobrovolsky, Sergei P & Gordon, Lawrence A & Pray, Thomas, 1977. "Corporate Dividends, Taxes, and the Economy: A Simulation Experiment," Applied Economics, Taylor and Francis Journals, vol. 9(2), pages 93-108, June.
  2. Ball, Ray & Watts, Ross L, 1977. "Reply to Salamon and Smith: [Additional Evidence on the Time Series Properties of Reported Earnings Per Share]," Journal of Finance, American Finance Association, vol. 32(5), pages 1802-08, December. [Downloadable!] (restricted)
  3. Gaver, Kenneth M & Zimmerman, Jerold L, 1977. "An Analysis of Competitive Bidding on BART Contracts," Journal of Business, University of Chicago Press, vol. 50(3), pages 279-95, July. [Downloadable!] (restricted)

    1976

  1. Gordon, Lawrence A. & Miller, Danny, 1976. "A contingency framework for the design of accounting information systems," Accounting, Organizations and Society, Elsevier, vol. 1(1), pages 59-69, January. [Downloadable!] (restricted)
  2. Watts, Ross L, 1976. "Comments on "On the Informational Content of Dividends."," Journal of Business, University of Chicago Press, vol. 49(1), pages 81-85, January. [Downloadable!] (restricted)
  3. Watts, Ross L, 1976. "Comments on "The Impact of Dividend and Earnings Announcements: A Reconciliation."," Journal of Business, University of Chicago Press, vol. 49(1), pages 97-106, January. [Downloadable!] (restricted)
  4. Watts, Ross L, 1976. "Finance and Accounting: Discussion," Journal of Finance, American Finance Association, vol. 31(2), pages 677-79, May. [Downloadable!] (restricted)

    1973

  1. Watts, Ross, 1973. "The Information Content of Dividends," Journal of Business, University of Chicago Press, vol. 46(2), pages 191-211, April. [Downloadable!] (restricted)

    1972

  1. Ball, Ray & Watts, Ross, 1972. "Some Time Series Properties of Accounting Income," Journal of Finance, American Finance Association, vol. 27(3), pages 663-81, June. [Downloadable!] (restricted)
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This page was last updated on 2009-11-27.

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