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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 | Books | Chapters |

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

  1. Oriol Amat
  2. Anne 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. Herve Stolowy
  13. Andrea Tenucci
  14. Ross Leslie Watts
  15. Rodrigo Zeidan
  16. Jerold Zimmerman

Working papers

Undated material is listed at the end

2024

  1. Ojo, Marianne, 2024. "Recent Developments in Financial Stability, Macroprudential Arrangements, and Shadow Banking," MPRA Paper 119894, University Library of Munich, Germany.
  2. Ojo, Marianne, 2024. "Addressing current inflation levels through green energy technologies and techniques: recent developments," MPRA Paper 120514, University Library of Munich, Germany.
  3. Ojo, Marianne, 2024. "Inflationary impacts since the Global Pandemic Crisis: the potential of forecasting techniques and technologies," MPRA Paper 120515, University Library of Munich, Germany.

2023

  1. Pietro Bonetti & Christian Leuz & Giovanna Michelon, 2023. "Internalizing Externalities through Public Pressure: Transparency Regulation for Fracking, Drilling Activity and Water Quality," NBER Working Papers 30842, National Bureau of Economic Research, Inc.
  2. 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.
  3. Leuz, Christian, 2023. "Towards a design-based approach to accounting research," CFS Working Paper Series 703, Center for Financial Studies (CFS).
  4. Rodrigo Zeidan & Silvio Luiz de Almeida & In'acio B'o & Neil Lewis Jr, 2023. "Racial and income-based affirmative action in higher education admissions: lessons from the Brazilian experience," Papers 2304.13936, arXiv.org.

2022

  1. Rainer Haselmann & Christian Leuz & Sebastian Schreiber, 2022. "Know Your Customer: Informed Trading by Banks," NBER Working Papers 30521, National Bureau of Economic Research, Inc.

2021

  1. Cascino, Stefano & Clatworthy, Mark A. & Osma, Beatriz Garcia & Gassen, Joachim & Imam, Shahed, 2021. "The usefulness of financial accounting information: evidence from the field," LSE Research Online Documents on Economics 107569, London School of Economics and Political Science, LSE Library.
  2. Gipper, Brandon & Hail, Luzi & Leuz, Christian, 2021. "Determinants and career consequences of early audit partner rotations," CFS Working Paper Series 676, Center for Financial Studies (CFS).
  3. Haselmann, Rainer & Leuz, Christian & Schreiber, Sebastian, 2021. "Know Your Customer: Relationship Lending and Bank Trading," LawFin Working Paper Series 22, Goethe University, Center for Advanced Studies on the Foundations of Law and Finance (LawFin).
  4. Ojo, Marianne & Roedl, Marianne, 2021. "Central Bank Independence and challenges during the global pandemic: balancing monetary and fiscal policy objectives," MPRA Paper 106266, University Library of Munich, Germany.
  5. Ojo, Marianne, 2021. "Balancing public-private partnerships in a digital age: CBDCs, central banks and technology firms," MPRA Paper 107716, University Library of Munich, Germany.
  6. Ojo, Marianne, 2021. "Assessing COVID impacts, sustainable finance, current and future implications for banks and monetary policy: “Breaking the tragedy of the horizon, climate change and financial stability"," MPRA Paper 110346, University Library of Munich, Germany.
  7. Ojo, Marianne & Dierker, Theodore, 2021. "Towards net zero carbon emissions: carbon pricing strategies and the role of innovative technologies," MPRA Paper 110586, University Library of Munich, Germany.
  8. Ojo, Marianne & Dierker, Theodore, 2021. "Monetary policy implications of deviations in inflation targeting: the need for a global cooperative, coordinated and correlated response," MPRA Paper 110935, University Library of Munich, Germany.

2020

  1. Langenbucher, Katja & Leuz, Christian & Krahnen, Jan Pieter & Pelizzon, Loriana, 2020. "What are the wider supervisory implications of the Wirecard case?," SAFE White Paper Series 74, Leibniz Institute for Financial Research SAFE.
  2. Bischof, Jannis & Laux, Christian & Leuz, Christian, 2020. "Accounting for financial stability: Lessons from the financial crisis and future challenges," SAFE Working Paper Series 283, Leibniz Institute for Financial Research SAFE.
  3. Ojo, Marianne & Roedl, Marianne, 2020. "Uncertain accommodative policies as tools for financial stability: recent developments," MPRA Paper 102231, University Library of Munich, Germany.
  4. Ojo, Marianne, 2020. "The need for global coordination and cooperation transparency and uncertainty amid the COVID -19 outbreak," MPRA Paper 99775, University Library of Munich, Germany.
  5. Marianne, Ojo, 2020. "Evaluating and mitigating the effects of the Covid 19 pandemic," MPRA Paper 99776, University Library of Munich, Germany.
  6. Rodolphe Durand & Luc Paugam & Hervé Stolowy, 2020. "Do Investors Actually Value Sustainability Indices? Replication, Development, and New Evidence on CSR Visibility," Working Papers hal-02896067, HAL.
  7. Luc Paugam & Hervé Stolowy & Yves Gendron, 2020. "Deploying Narrative Economics to Understand Financial Market Dynamics: An Analysis of Activist Short Sellers’ Rhetoric," Working Papers hal-03031863, HAL.

2019

  1. Hans B. Christensen & Luzi Hail & Christian Leuz, 2019. "Mandatory CSR and Sustainability Reporting: Economic Analysis and Literature Review," NBER Working Papers 26169, National Bureau of Economic Research, Inc.
  2. Matthias Breuer & Christian Leuz & Steven Vanhaverbeke, 2019. "Reporting Regulation and Corporate Innovation," NBER Working Papers 26291, National Bureau of Economic Research, Inc.
  3. Serrano Caballero, Enriqueta & Ojo, Marianne, 2019. "Trade Negotiations and Global Relations: Emerging Players and Actors," MPRA Paper 92105, University Library of Munich, Germany.
  4. Ojo, Marianne, 2019. "Avoiding a “No Deal” Scenario: Free Trade Agreements, Citizenship and Economic Rights," MPRA Paper 93812, University Library of Munich, Germany.
  5. Ojo, Marianne, 2019. "Facilitating Artificial Intelligence and block chain systems, partnerships and technologies: emerging global actors and players in Sustainable Development," MPRA Paper 94210, University Library of Munich, Germany.
  6. Ojo, Marianne, 2019. "The future of UK Carbon pricing: Artificial Intelligence and the Emissions Trading System," MPRA Paper 94887, University Library of Munich, Germany.
  7. DiGabriele, Jim & Ojo, Marianne, 2019. "The wage growth puzzle and the Philips Curve explained: recent developments," MPRA Paper 95110, University Library of Munich, Germany.

2018

  1. Christian Leuz, 2018. "Evidence-Based Policymaking: Promise, Challenges and Opportunities for Accounting and Financial Markets Research," NBER Working Papers 24535, National Bureau of Economic Research, Inc.
  2. João Granja & Christian Leuz & Raghuram Rajan, 2018. "Going the Extra Mile: Distant Lending and Credit Cycles," NBER Working Papers 25196, National Bureau of Economic Research, Inc.
  3. Ojo, Marianne & Delhaye, Helene, 2018. "Preserving the future: engaging non governmental organisations and actors in sustainable environmental development," MPRA Paper 81497, University Library of Munich, Germany.
  4. DiGabriele, Jim & Ojo, Marianne, 2018. "Base Erosion and Profit Shifting (BEPS) and the Digital Economy: challenges and issues," MPRA Paper 83734, University Library of Munich, Germany.
  5. Ojo, Marianne, 2018. "Greater certainty in trade relations?: understated strategic alliances, vital legislation, trade and regional agreements," MPRA Paper 84050, University Library of Munich, Germany.
  6. Stolowy, Hervé & Paugam, Luc, 2018. "The Expansion of Non-Financial Reporting: An Exploratory Study," HEC Research Papers Series 1262, HEC Paris.

2017

  1. T. Jeanjean & Isabelle Martinez, 2017. "Compter pour « Bien » conter la performance financière : les résultats de l’entreprise," Post-Print hal-04073227, HAL.
  2. T. Jeanjean & I. Martinez & Grégoire Davrinche, 2017. "Database providers or managers: who predict best future performance?," Post-Print hal-04142708, HAL.
  3. Thomas Jeanjean & Isabelle Martinez & Grégoire Davrinche, 2017. "Using proforma to predict future cash-flows: the impact of income statement [Utilisation du résultat pro forma pour la prédiction des flux de trésorerie futurs : Importance de la présentation du co," Working Papers hal-04284293, HAL.
  4. Gipper, Brandon & Hail, Luzi & Leuz, Christian, 2017. "On the Economics of Audit Partner Tenure and Rotation: Evidence from PCAOB Data," Research Papers repec:ecl:stabus:3588, Stanford University, Graduate School of Business.
  5. Christian Leuz & Steffen Meyer & Maximilian Muhn & Eugene Soltes & Andreas Hackethal, 2017. "Who Falls Prey to the Wolf of Wall Street? Investor Participation in Market Manipulation," NBER Working Papers 24083, National Bureau of Economic Research, Inc.
  6. João Granja & Christian Leuz, 2017. "The Death of a Regulator: Strict Supervision, Bank Lending, and Business Activity," NBER Working Papers 24168, National Bureau of Economic Research, Inc.
  7. DiGabriele, Jim & Ojo, Marianne, 2017. "Bank secrecy laws and tax havens:Expanding areas and possible roles for computer forensic accounting," MPRA Paper 80707, University Library of Munich, Germany.
  8. DiGabriele, Jim & Ojo, Marianne, 2017. "Chameleons in the midst of hawks: The real meaning to be attributed to the definition of fraud," MPRA Paper 80709, University Library of Munich, Germany.
  9. DiGabriele, Jim & Ojo, Marianne, 2017. "The efficiency wage hypothesis and the role of corporate governance in firm performance," MPRA Paper 80710, University Library of Munich, Germany.
  10. Ojo, Marianne, 2017. "Preserving global trade relations: impacts of recent global developments," MPRA Paper 81474, University Library of Munich, Germany.
  11. Ojo, Marianne, 2017. "Boeing -Bombardier trade dispute: an indication of the growing importance of regional agreements?," MPRA Paper 81475, University Library of Munich, Germany.
  12. Ojo, Marianne, 2017. "Diamonds and “the Golden Flute”: from the Golden Age of prodigies and geniuses to the Knowledge Based Digital Economy," MPRA Paper 82217, University Library of Munich, Germany.
  13. DiGabriele, Jim & Ojo, Marianne, 2017. "The Efficiency Wage Hypothesis and monetary policy channels of transmission: developments and progress of Basel III leverage ratios," MPRA Paper 82824, University Library of Munich, Germany.
  14. Larmande, François & Stolowy, Hervé, 2017. "Managerial Risk Aversion and Accounting Conservatism," HEC Research Papers Series 1215, HEC Paris, revised 27 Jul 2017.
  15. Paugam, Luc & Casta, Jean-François & Stolowy, Hervé, 2017. "Non-Additivity in Accounting Valuation: Theory and Applications," HEC Research Papers Series 1227, HEC Paris, revised 28 Nov 2017.
  16. Nicolas Berland & Hervé Stolowy, 2017. "De la dénonciation à l’alerte éthique : histoire et institutionnalisation du « whistleblowing » comme mode de contrôle social," Post-Print hal-01787269, HAL.

2016

  1. Juan José Durán Herrera & María José García López & Carmen Avilés Palacios & Oriol Amat, 2016. "Is there a difference in financing efficiency? Conventional banks versus ethical banks," Economics Working Papers 1512, Department of Economics and Business, Universitat Pompeu Fabra.
  2. Beatriz García Osma & Belén Gill de Albornoz Noguer & Elena De las Heras Cristobal, 2016. "Opinion shopping: Partner versus firm-level evidence," Working Papers. Serie EC 2016-02, Instituto Valenciano de Investigaciones Económicas, S.A. (Ivie).
  3. Florence Depoers & Thomas Jeanjean & Tiphaine Jerome, 2016. "Voluntary Disclosure of Greenhouse Gas Emissions: Contrasting the Carbon Disclosure Project and Corporate Reports," Post-Print hal-01735774, HAL.
  4. Ojo, Marianne, 2016. "E commerce as a tool for resource expansion: postal partnerships, data protection legislation and the mitigation of implementation gaps," MPRA Paper 70175, University Library of Munich, Germany.
  5. Ojo, Marianne & Newton, Sarah, 2016. "Assessing the appropriateness of zero and negative interest rate regimes: recent developments and comparative analyses," MPRA Paper 72696, University Library of Munich, Germany.
  6. Paunić, Alida, 2016. "Brazil, Preservation of Forest and Biodiversity," MPRA Paper 71462, University Library of Munich, Germany.
  7. Paunić, Alida, 2016. "Solar Australia," MPRA Paper 71201, University Library of Munich, Germany.
  8. Paunić, Alida, 2016. "A Model of Sustainable Growth with Renewables( Wind, CS, Algae) in Africa Europe Relation," MPRA Paper 74515, University Library of Munich, Germany.

2015

  1. María José García López & Oriol Amat, 2015. "Self-perception of ethical behaviour. The case of listed Spanish companies," Economics Working Papers 1467, Department of Economics and Business, Universitat Pompeu Fabra.
  2. Thomas Jeanjean & Hervé Stolowy & Michael Erkens & Teri Lombardi Yohn, 2015. "International evidence on the impact of adopting English as an external reporting language," Post-Print hal-01147676, HAL.
  3. Tiphaine Jerome & Florence Depoers & Thomas Jeanjean, 2015. "La reddition des émissions de gaz à effet de serre par les sociétés cotées françaises : Cohérence et traçabilité méthodologique," Post-Print halshs-02063324, HAL.
  4. Matthew J. Bloomfield & Ulf Brüggemann & Hans B. Christensen & Christian Leuz, 2015. "The Effect of Regulatory Harmonization on Cross-border Labor Migration: Evidence from the Accounting Profession," CESifo Working Paper Series 5661, CESifo.
  5. Brandon Gipper & Christian Leuz & Mark Maffett, 2015. "Public Audit Oversight and Reporting Credibility: Evidence from the PCAOB Inspection Regime," NBER Working Papers 21530, National Bureau of Economic Research, Inc.
  6. Rute Gonçalves & Patrícia Lopes, 2015. "Value-Relevance of Biological Assets under IFRS," FEP Working Papers 556, Universidade do Porto, Faculdade de Economia do Porto.
  7. Rute Gonçalves & Patrícia Lopes, 2015. "Accounting in Agriculture: Measurement practices of listed firms," FEP Working Papers 557, Universidade do Porto, Faculdade de Economia do Porto.
  8. Ojo, Marianne, 2015. "Revisions to the simpler approaches to operational risk: the need for enhanced disclosures and risk sensitive measures," MPRA Paper 61329, University Library of Munich, Germany.
  9. Ojo, Marianne, 2015. "The unintended consequences and challenges of the Basel III Leverage Ratio: supplementary leverage ratios," MPRA Paper 61330, University Library of Munich, Germany.
  10. Ojo, Marianne, 2015. "Enhancing the reliability of performance measures in empirical based research: leverage ratios and theoretical based research," MPRA Paper 61789, University Library of Munich, Germany.
  11. Marianne, Ojo, 2015. "Long term funding and regulation: facilitating financial stability and development in low income developing countries," MPRA Paper 62383, University Library of Munich, Germany.
  12. Ojo, Marianne, 2015. "Implementing Basel III through the Capital Requirements Directive (CRD) IV: leverage ratios and capital adequacy requirements," MPRA Paper 62635, University Library of Munich, Germany.
  13. Ojo, Marianne, 2015. "Harmonising Hayek and Posner: revisiting Posner, Hayek & the economic analysis of Law," MPRA Paper 64780, University Library of Munich, Germany.
  14. Ojo, Marianne, 2015. "Harmonisation du Hayek et Posner: Posner, Hayek et l'analyse économique du droit [Harmonising Hayek and Posner: revisiting Posner, Hayek & the economic analysis of Law]," MPRA Paper 65190, University Library of Munich, Germany.
  15. Ojo, Marianne, 2015. "Decentralisation and The Evolution of Common Law," MPRA Paper 65803, University Library of Munich, Germany.
  16. Ojo, Marianne & Van Akkeren, Jeanette, 2015. "Evolving roles of accountants as resources for greater accountability in financial reporting, legislative and judicial processes," MPRA Paper 68114, University Library of Munich, Germany.
  17. Paunić, Alida, 2015. "2008 Crises in Economies of Balkan Countries," MPRA Paper 63238, University Library of Munich, Germany.
  18. Paunić, Alida, 2015. "Energy and Economy Overview with Accent on Possibilities in Austria," MPRA Paper 68347, University Library of Munich, Germany.
  19. 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.

2014

  1. Alina Beattrice Vladu & Oriol Amat & Dan Dacian Cuzdriorean, 2014. "Truthfulness in accounting: How to discriminate accounting manipulators from non-manipulators," Economics Working Papers 1434, Department of Economics and Business, Universitat Pompeu Fabra.
  2. Cascino, Stefano & Clatworthy, Mark A. & Osma, Beatriz Garcia & Gassen, Joachim & Imam, Shahed & Jeanjean, Thomas, 2014. "Who uses financial reports and for what purpose? Evidence from capital providers," LSE Research Online Documents on Economics 57683, London School of Economics and Political Science, LSE Library.
  3. Walid M. Alissa & Vedran Capkun & Thomas Jeanjean & Nadja Suca, 2014. "An empirical investigation of the impact of audit and auditor characteristics on auditor performance," Post-Print hal-01147193, HAL.
  4. Rute Gonçalves & Patrícia Lopes, 2014. "Accounting in Agriculture: Disclosure practices of listed firms," FEP Working Papers 530, Universidade do Porto, Faculdade de Economia do Porto.
  5. Marianne, Ojo, 2014. "Ring fencing Volcker’s Rule? : The Liikanen Report and justifications for ring fencing and separate legal entities revisited," MPRA Paper 53116, University Library of Munich, Germany.
  6. Marianne, Ojo, 2014. "Central bank independence, policies and reforms: addressing political and economic linkages," MPRA Paper 54205, University Library of Munich, Germany.
  7. Marianne, Ojo, 2014. "Why integrity still constitutes the driving force behind ethical standards, the Sarbanes Oxley Act and other legislation," MPRA Paper 54644, University Library of Munich, Germany.
  8. Ojo, Marianne, 2014. "Achieving an adequate balance between the level of complexity, objectivity and comparability which is required within the capital framework: credit ratings and the Standardized Approach (SA-CCR) for m," MPRA Paper 56209, University Library of Munich, Germany.
  9. Ojo, Marianne, 2014. "Do competitive disadvantages really arise from „over complying“?: proposed Basel III Leverage and Supplementary Leverage Ratios re-visited," MPRA Paper 57466, University Library of Munich, Germany.
  10. Ojo, Marianne, 2014. "A justification for the role of audits?: adoption of International Financial Reporting Standards (IFRS) and jurisdictional analyses (Brazil, China,Japan and South Africa)," MPRA Paper 57826, University Library of Munich, Germany.
  11. Ojo, Marianne, 2014. "The evolution of common law: revisiting Posner, Hayek & the economic analysis of Law," MPRA Paper 59163, University Library of Munich, Germany.
  12. Ojo, Marianne, 2014. "Credit risk measurement, leverage ratios and Basel III: proposed Basel III leverage and supplementary leverage ratios," MPRA Paper 59598, University Library of Munich, Germany.
  13. Paunić, Alida, 2014. "Connect: Children with School and Workers with Wages in Bagladesh," MPRA Paper 52711, University Library of Munich, Germany.
  14. Paunić, Alida, 2014. "Nepal-Potential Projects in a New Model of Economy," MPRA Paper 59012, University Library of Munich, Germany.
  15. Rodrigo M. Zeidan, 2014. "Derivatives and Non-Financial Companies: Lessons from the Financial Crisis," a/ Working Papers Series 1404, Italian Association for the Study of Economic Asymmetries, Rome (Italy).
  16. Ernani Teixeira Torres Filho & Luiz Macahyba & Rodrigo Zeidan, 2014. "Restructuring Brazil’s National Financial System," Global Development Institute Working Paper Series iriba_wp06, GDI, The University of Manchester.

2013

  1. Llorenç Bagur & Jordi Perramon & Oriol Amat, 2013. "Impact of quality and environmental investment on business competitiveness and profitability: The case of travel agencies," Economics Working Papers 1376, Department of Economics and Business, Universitat Pompeu Fabra.
  2. Oriol Amat & Marcos Antón Renart & María José García, 2013. "Factors that determine the evolution of high-growth businesses," Economics Working Papers 1377, Department of Economics and Business, Universitat Pompeu Fabra.
  3. Liang Jiang & Anne Jeny-Cazavan & Sophie Audousset-Coulier, 2013. "A Re-Examination Of The Industry Specialist Audit Fee Premium," Post-Print hal-00962383, HAL.
  4. Stolowy, Hervé & Messner, Martin & Jeanjean, Thomas & Baker, C. Richard, 2013. "The Construction of a Trustworthy Investment Opportunity: Insights from the Madoff Fraud," HEC Research Papers Series 971, HEC Paris.
  5. Capkun, Vedran & Collins, Daniel W. & Jeanjean, Thomas, 2013. "The Effect of IAS/IFRS Adoption on Earnings Management (Smoothing): A Closer Look at Competing Explanations," HEC Research Papers Series 1170, HEC Paris.
  6. Yuan Ding & Thomas Jeanjean & Hervé Stolowy, 2013. "Accounting for Stakeholders or Shareholders? The Case of R&D Reporting," Post-Print hal-01002936, HAL.
  7. Bruggemann, Ulf & Kaul, Aditya & Leuz, Christian & Werner, Ingrid M., 2013. "The Twilight Zone: OTC Regulatory Regimes and Market Quality," Working Paper Series 2013-09, Ohio State University, Charles A. Dice Center for Research in Financial Economics.
  8. Ojo, Marianne, 2013. "„Volcker/Vickers hybrid“?: The Liikanen Report and justifications for ring fencing and separate legal entities," MPRA Paper 44180, University Library of Munich, Germany.
  9. Di Gabriele, James & Ojo, Marianne, 2013. "Objectivity and independence: the dual roles of external auditors and forensic accountants," MPRA Paper 44954, University Library of Munich, Germany.
  10. Felix, Ayadi & Marianne, Ojo, 2013. "Central bank independence: monetary policies in selected jurisdictions (I)," MPRA Paper 45679, University Library of Munich, Germany.
  11. Ojo, Marianne, 2013. "Recovering from the Global Financial Crisis: achieving financial stability in times of uncertainty," MPRA Paper 46609, University Library of Munich, Germany.
  12. Ojo, Marianne, 2013. "Restoring the credibility of the legal and economic foundations of financial stability: The need for incorporation of economic theories?," MPRA Paper 46911, University Library of Munich, Germany.
  13. Ojo, Marianne, 2013. "Recuperar la credibilidad de los fundamentos jurídicos y económicos de estabilidad financiera: la necesidad de la incorporación de las teorías económicas? [Restoring the credibility of the legal an," MPRA Paper 46928, University Library of Munich, Germany.
  14. Ojo, Marianne, 2013. "Wiederherstellung der Glaubwürdigkeit der rechtlichen und wirtschaftlichen Grundlagen der finanziellen Stabilität: die Notwendigkeit für eine Gründung der Wirtschaftstheorien? [Restoring the credib," MPRA Paper 46930, University Library of Munich, Germany.
  15. Ojo, Marianne, 2013. "Restaurar a credibilidade das fundações jurídica e económica da estabilidade financeira: A necessidade de incorporação de teorias econômicas? [Restoring the credibility of the legal and economic fo," MPRA Paper 46945, University Library of Munich, Germany.
  16. Ojo, Marianne, 2013. "Restaurer la crédibilité des fondements juridiques et économiques de la stabilité financière: la nécessité d'incorporation des théories économiques? [Restoring the credibility of the legal and econ," MPRA Paper 46947, University Library of Munich, Germany.
  17. Ojo, Marianne & DiGabriele, Jim, 2013. "Achieving Amicable Settlements and Possible Reconciliations : The Role of Forensic Accountants in Equitable Distributions," MPRA Paper 47897, University Library of Munich, Germany.
  18. Ojo, Marianne, 2013. "Leverage ratios and Basel III: proposed Basel III leverage and supplementary leverage ratios," MPRA Paper 48733, University Library of Munich, Germany.
  19. Ojo, Marianne, 2013. "The Basel capital adequacy and regulatory framework: balancing risk sensitivity, simplicity and comparability," MPRA Paper 48790, University Library of Munich, Germany.
  20. Ojo, Marianne, 2013. "The Liquidity Coverage Ratio: the need for further complementary ratios?," MPRA Paper 48831, University Library of Munich, Germany.
  21. Ojo, Marianne, 2013. "Role of regulation in micro finance: jurisdictional analysis," MPRA Paper 49927, University Library of Munich, Germany.
  22. Ojo, Marianne, 2013. "Why the traditional principal agent theory may no longer apply to concentrated ownership systems and structures," MPRA Paper 50832, University Library of Munich, Germany.
  23. Marianne, Roedl, 2013. "Role of regulation and micro finance in Africa, Asia and Latin America," MPRA Paper 51177, University Library of Munich, Germany.
  24. Marianne, Roedl, 2013. "Role of regulation in micro finance: application of the Micro Savings Requirement Scheme in informal sectors," MPRA Paper 51623, University Library of Munich, Germany.
  25. Marianne, Ojo, 2013. "Sarbanes Oxley, Non Audit Services (NAS) and the mandatory rotation of audit firms," MPRA Paper 52073, University Library of Munich, Germany, revised 05 Dec 2013.
  26. Marianne, Ojo, 2013. "Audits, audit quality and signalling mechanisms: concentrated ownership structures," MPRA Paper 52545, University Library of Munich, Germany.
  27. Paunić, Alida, 2013. "Statistics and Economics, Stress on Construction," MPRA Paper 52524, University Library of Munich, Germany.
  28. Nicolas Berland & Hervé Stolowy & Charles Piot, 2013. "CCA et les indices de citations," Post-Print hal-01684060, HAL.
  29. Nicolas Berland & Hervé Stolowy & Charles Piot, 2013. "Les données empiriques de l’article de recherche," Post-Print hal-01680892, HAL.
  30. Nicolas Berland & Charles Piot & Hervé Stolowy, 2013. "La revue de littérature : état de l’état de l’art," Post-Print hal-01680908, HAL.
  31. Marcelo Resende & Eduardo P. Ribeiro & Rodrigo M. Zeidan, 2013. "Dynamic Entry and Exit Linkages in the Brazilian Manufacturing Industry: An Econometric Investigation," CESifo Working Paper Series 4209, CESifo.

2012

  1. Like Jiang & Anne Jeny-Cazavan & Sophie Audousset-Coulier, 2012. "Who are Industry Specialist Auditors?," Post-Print hal-00691057, HAL.
  2. Vedran Capkun & Anne Cazavan-Jeny & Thomas Jeanjean & Lawrence A. Weiss, 2012. "Can High Quality Standards Substitute For Low Incentives and Weak Institutions?," Working Papers hal-00675057, HAL.
  3. Vedran Capkun & Anne Cazavan-Jeny & Thomas Jeanjean & Lawrence A. Weiss, 2012. "Setting the Bar: Earnings Management During a Change in Accounting Standards," Working Papers hal-00675060, HAL.
  4. Thomas Jeanjean & Hervé Stolowy & Michael Erkens, 2012. "Economic consequences of adopting English for annual reports," Post-Print hal-00690931, HAL.
  5. Hervé Stolowy & Yuan Ding & Thomas Jeanjean & François Degeorge, 2012. "Analyst coverage, earnings management and financial development: An international study," Post-Print hal-00765628, HAL.
  6. Thomas Jeanjean & Charles Piot, 2012. "La théorie positive de la comptabilité : "Je t'aime, moi non plus"," Post-Print halshs-00960576, HAL.
  7. Vedran Capkun & Daniel W. Collins & Thomas Jeanjean, 2012. "Does Adoption of IAS/IFRS Deter Earnings Management?," Working Papers hal-00675047, HAL.
  8. Ojo, Marianne, 2012. "Harmonising Basel III and the Dodd Frank Act through international accounting standards: reasons why international accounting standards should serve as “thermostats”," MPRA Paper 36149, University Library of Munich, Germany.
  9. Ojo, Marianne, 2012. "Harmonising Basel III and the Dodd Frank Act through greater collaboration between standard setters and national supervisors," MPRA Paper 36164, University Library of Munich, Germany.
  10. Ojo, Marianne, 2012. "A global perspective on the changing perceptions of the role of the external auditor and the significance of audit developments," MPRA Paper 36471, University Library of Munich, Germany.
  11. Ojo, Marianne, 2012. "Forensic accounting and the law: The forensic accountant in the capacity of an expert witness," MPRA Paper 38180, University Library of Munich, Germany.
  12. Ojo, Marianne, 2012. "Bailouts and longer term refinancing operations (LTROs): when temporary cures generate longer term economic concerns," MPRA Paper 38483, University Library of Munich, Germany.
  13. Ojo, Marianne, 2012. "Sovereign debt crises and financial bailouts: the anatomy and components of an everlasting relationship (I)," MPRA Paper 39194, University Library of Munich, Germany.
  14. Ojo, Marianne, 2012. "The need for the adoption of International Financial Reporting Standards (IFRS): some explanations for the pace of implementation," MPRA Paper 39348, University Library of Munich, Germany.
  15. Ojo, Marianne, 2012. "The need for global adoption and adaptation of International Financial Reporting Standards (IFRS): post Enron consequences and the restoration of confidence to capital markets following the 2008 finan," MPRA Paper 41135, University Library of Munich, Germany.
  16. Ojo, Marianne, 2012. "La nécessité d'une adoption (et l'adaptation) mondiale des IFRS (des normes internationales d'information financière): conséquences post-Enron et la restauration de la confiance aux marchés financiers," MPRA Paper 41362, University Library of Munich, Germany.
  17. Ojo, Marianne, 2012. "LIBOR, EURIBOR and the regulation of capital markets: The impact of Eurocurrency markets on monetary setting policies," MPRA Paper 42093, University Library of Munich, Germany.
  18. Ojo, Marianne, 2012. "Why the transfer of bank supervisory powers back to the Bank of England is a step in the right direction: Revisiting the role of external auditors in bank and financial services supervision," MPRA Paper 43387, University Library of Munich, Germany.
  19. Jean-François Casta & Hervé Stolowy, 2012. "De la qualité comptable : mesure et enjeux," Working Papers halshs-00679999, HAL.
  20. Hervé Stolowy & J. Richard, 2012. "Le bilan d'une nation selon la Banque Mondiale, IFRS et comptabilité environnementale," Post-Print hal-00712068, HAL.
  21. Hervé Stolowy & Nicolas Berland & Charles Piot, 2012. "Qu'est-ce qu'une "bonne" contribution ?," Post-Print hal-00740296, HAL.
  22. Hervé Stolowy & Charles Piot & Nicolas Berland, 2012. "De la politique éditoriale de CCA," Post-Print hal-01680946, HAL.
  23. Nicolas Berland & Hervé Stolowy & Charles Piot, 2012. "De l'importance des évaluateurs pour CCA," Post-Print hal-01680954, HAL.

2011

  1. 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.
  2. Stolowy, Hervé & Baker, Richard & Jeanjean, Thomas & Messner, Martin, 2011. "Information, trust and the limits of “intelligent accountability” in investment decision making: insights from the Madoff case," HEC Research Papers Series 956, HEC Paris.
  3. Stolowy, Hervé & Jeanjean, Thomas & Erkens, Michael, 2011. "The economic consequences of increasing the international visibility of financial reports," HEC Research Papers Series 957, HEC Paris.
  4. Martin Messner & Hervé Stolowy & Thomas Jeanjean & R. Baker, 2011. "Information and trust in financial decision making: Insights from the Madoff case," Post-Print hal-00578312, HAL.
  5. 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.
  6. Ojo, Marianne, 2011. "A tale of three countries, dispersed ownership and greater risk taking levels by management: risk monitoring tools in bank regulation and supervision – developments since the collapse of Barings Plc (," MPRA Paper 28131, University Library of Munich, Germany.
  7. Ojo, Marianne, 2011. "Great expectations, predictable outcomes and the G20's response to the recent global financial crisis," MPRA Paper 28550, University Library of Munich, Germany.
  8. Ojo, Marianne, 2011. "Fair value accounting and procyclicality: mitigating regulatory and accounting policy differences through regulatory structure reforms and Enforced Self Regulation," MPRA Paper 29314, University Library of Munich, Germany.
  9. Ojo, Marianne, 2011. "Integrity, respect for others, and ethics – three essential leadership qualities," MPRA Paper 30485, University Library of Munich, Germany.
  10. Ojo, Marianne, 2011. "Capital, liquidity standards and macro prudential policy tools in financial supervision: addressing sovereign debt problems," MPRA Paper 31068, University Library of Munich, Germany.
  11. Ojo, Marianne, 2011. "Financial stability, new macro prudential arrangements and shadow banking: regulatory arbitrage and stringent Basel III regulations," MPRA Paper 31319, University Library of Munich, Germany.
  12. Ojo, Marianne, 2011. "Successfully implementing major financial stability regulatory reforms: the risk weighting based controversy (Basel v Dodd Frank) and the role of national supervisors," MPRA Paper 31777, University Library of Munich, Germany.
  13. Ojo, Marianne, 2011. "Addressing the inadequacies of private law in the regulation of contracts – during and post contract formation periods," MPRA Paper 32282, University Library of Munich, Germany.
  14. Ojo, Marianne, 2011. "Pluralism and deformalisation as mechanisms in the achievement of more equitable and just outcomes – the move from „Classical Formalism“ to deformalisation," MPRA Paper 32360, University Library of Munich, Germany.
  15. Ojo, Marianne, 2011. "Addressing risk challenges in a changing financial environment: the need for greater accountability in financial regulation and risk management," MPRA Paper 32396, University Library of Munich, Germany.
  16. Ojo, Marianne, 2011. "The need for revised resolution regimes and supervisory arrangements," MPRA Paper 33674, University Library of Munich, Germany.
  17. Ojo, Marianne, 2011. "Harmonising Basel III and the Dodd Frank Act," MPRA Paper 35475, University Library of Munich, Germany.
  18. 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.
  19. 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.
  20. Hervé Stolowy & Veronique Nguyen & François Degeorge & Antoine Hyafil & Michel Lebas & François Lenglart & Raymond Maeder & Bernard Marois & Jean-Pierre Nioche & Dang Pham & Georges Trepo, 2011. "Corporate Governance : une synthèse de la littérature," Working Papers hal-00600254, HAL.
  21. Marcelo Resende & Rodrigo M. Zeidan, 2011. "Tacit Collusion under Imperfect Monitoring in the Canadian Manufacturing Industry: An Empirical Study," CESifo Working Paper Series 3623, CESifo.

2010

  1. Oriol Amat & Jordi Perramon, 2010. "Gazelle companies: Growth drivers and an evolution analysis," Economics Working Papers 1244, Department of Economics and Business, Universitat Pompeu Fabra.
  2. Vedran Capkun & A. Cazavan-Jeny & T. Jeanjean A, 2010. "Value Relevance of IFRS reconciliations:The role of Incentives and Institutions," Post-Print hal-00554147, HAL.
  3. Ana María Sabater & Araceli Mora & Beatriz García Osma, 2010. "Strategic accounting choice around firm level labour negotiations," Working Papers. Serie EC 2010-09, Instituto Valenciano de Investigaciones Económicas, S.A. (Ivie).
  4. Thomas Jeanjean & Hervé Stolowy & Michael Erkens, 2010. "Really “Lost in translation”? The economic consequences of issuing an annual report in English," Post-Print hal-00479511, HAL.
  5. Christensen, Hans B. & Hail, Luzi & Leuz, Christian, 2010. "Capital-Market Effects of Securities Regulation: The Role of Implementation and Enforcement," Working Papers 241, The University of Chicago Booth School of Business, George J. Stigler Center for the Study of the Economy and the State.
  6. Ojo, Marianne, 2010. "Extending the scope of prudential supervision: Regulatory developments during and beyond the “effective” periods of the Post BCCI and the Capital Requirements directives," MPRA Paper 20013, University Library of Munich, Germany.
  7. Ojo, Marianne, 2010. "The impact of capital and disclosure requirements on risks and risk taking incentives," MPRA Paper 20404, University Library of Munich, Germany.
  8. Ojo, Marianne, 2010. "Strengthening the resilience of the banking sector: Proposals to strengthen global capital and liquidity regulations," MPRA Paper 21194, University Library of Munich, Germany.
  9. Ojo, Marianne, 2010. "International framework for liquidity risk measurement, standards and monitoring: corporate governance and internal controls," MPRA Paper 21847, University Library of Munich, Germany.
  10. Ojo, Marianne, 2010. "Risk monitoring tools in bank regulation and supervision – developments since the collapse of Barings Plc," MPRA Paper 22125, University Library of Munich, Germany.
  11. Ojo, Marianne, 2010. "Building on the trust of management: overcoming the paradoxes of principles based regulation," MPRA Paper 22500, University Library of Munich, Germany.
  12. Ojo, Marianne, 2010. "Co-operative and competitive enforced self regulation: the role of governments, private actors and banks in corporate responsibility," MPRA Paper 22918, University Library of Munich, Germany.
  13. Ojo, Marianne, 2010. "The need for government and central bank intervention in financial regulation: Free banking and the challenges of information uncertainty," MPRA Paper 23298, University Library of Munich, Germany.
  14. Ojo, Marianne, 2010. "Liquidity assistance and the provision of state aid to financial institutions," MPRA Paper 23523, University Library of Munich, Germany.
  15. Ojo, Marianne, 2010. "The role of central banks and competition policies in the rescue and recapitalisation of financial institutions during (and in the aftermath of) the Financial Crisis," MPRA Paper 23651, University Library of Munich, Germany.
  16. Ojo, Marianne & Rodríguez-Miguez, Jose, 2010. "Juridical and financial considerations on the public re capitalisation and rescue of financial institutions during periods of financial crises (Part I)," MPRA Paper 24047, University Library of Munich, Germany.
  17. Ojo, Marianne, 2010. "Social rights and economic objectives: The importance of competition at supra national level," MPRA Paper 24186, University Library of Munich, Germany.
  18. Ojo, Marianne, 2010. "Measures aimed at mitigating pro cyclical effects of the Capital Requirements Framework: counter cyclical capital buffer proposals," MPRA Paper 24610, University Library of Munich, Germany.
  19. Ojo, Marianne, 2010. "Measures aimed at enhancing the loss absorbency of regulatory capital at the point of non viability," MPRA Paper 24823, University Library of Munich, Germany.
  20. Ojo, Marianne, 2010. "Basel III and responding to the recent Financial Crisis: progress made by the Basel Committee in relation to the need for increased bank capital and increased quality of loss absorbing capital," MPRA Paper 25291, University Library of Munich, Germany.
  21. Ojo, Marianne & Rodriguez-Miguez, Jose, 2010. "Juridical and financial considerations on the public re capitalisation and rescue of financial institutions during periods of financial crises," MPRA Paper 25860, University Library of Munich, Germany, revised 12 Oct 2010.
  22. Ojo, Marianne, 2010. "Redefining a role for central banks: The increased importance of central banks’ roles in the management of liquidity risks and macro prudential supervision in the aftermath of the Financial Crisis," MPRA Paper 25884, University Library of Munich, Germany.
  23. Ojo, Marianne, 2010. "BASEL III – Responses to consultative documents, vital aspects of the consultative processes and the journey culminating in the present framework," MPRA Paper 25975, University Library of Munich, Germany.
  24. Ojo, Marianne, 2010. "Central banks and different policies implemented in response to the recent Financial Crisis," MPRA Paper 26605, University Library of Munich, Germany.
  25. Ojo, Marianne, 2010. "The role of monetary policy in matters relating to financial stability: Monetary policy responses adopted during the most recent Financial Crisis," MPRA Paper 26925, University Library of Munich, Germany.
  26. Ojo, Marianne, 2010. "Preparing for Basel IV: why liquidity risks still present a challenge to regulators in prudential supervision," MPRA Paper 27627, University Library of Munich, Germany.
  27. Ojo, Marianne, 2010. "Preparing for Basel IV (whilst commending Basel III) : why liquidity risks still present a challenge to regulators in prudential supervision ( Part II)," MPRA Paper 31689, University Library of Munich, Germany.
  28. Ojo, Marianne, 2010. "BASEL III: responses to consultative documents, vital aspects of the consultative processes and the journey culminating in the present framework (Part 1)," MPRA Paper 32869, University Library of Munich, Germany, revised Aug 2011.
  29. Yuan Ding & Cédric Lesage & Hervé Stolowy & Jeffrey Cohen, 2010. "Corporate Fraud and Managers' Behavior: Evidence from the Press," Post-Print hal-00635645, HAL.

2009

  1. Anne Cazavan-Jeny & Julien Margaine & Franck Missonier-Piera, 2009. "Étude de la rémunération des dirigeants dans un modèle partenarial, le cas français," Post-Print halshs-00460167, HAL.
  2. Thomas Jeanjean & Anne Cazavan-Jeny, 2009. "IFRS 1 : Il faut tout changer pour que rien ne change," Post-Print hal-00493178, HAL.
  3. 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).
  4. Carlos Ramirez & Thomas Jeanjean, 2009. "Back to the Origins of Positive Theories: A Contribution to an Analysis of Paradigm Changes in Accounting Research," Post-Print hal-00491671, HAL.
  5. Hervé Stolowy & Yuan Ding & Thomas Jeanjean, 2009. "Observations on measuring the differences between domestic accounting standards and IAS: A reply," Post-Print hal-00491687, HAL.
  6. Cédric Lesage & Yuan Ding & Thomas Jeanjean & Hervé Stolowy, 2009. "An experiment in the economic consequences of additional disclosure: The case of the Fair Value of Unlisted Equity Investments," Post-Print hal-00495573, HAL.
  7. Hervé Stolowy & Cédric Lesage & Thomas Jeanjean, 2009. "Too much Information kills the message: An experiment in the fair value of unlisted equity investments," Post-Print hal-00496112, HAL.
  8. 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.
  9. 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.
  10. Christian Laux & Christian Leuz, 2009. "Did Fair-Value Accounting Contribute to the Financial Crisis?," NBER Working Papers 15515, National Bureau of Economic Research, Inc.
  11. Laux, Christian & Leuz, Christian, 2009. "The crisis of fair value accounting: Making sense of the recent debate," CFS Working Paper Series 2009/09, Center for Financial Studies (CFS).
  12. 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.
  13. Ojo, Marianne, 2009. "The Growing Importance of Risk in Regulation," MPRA Paper 13723, University Library of Munich, Germany.
  14. Ojo, Marianne, 2009. "Responsive Regulation: Achieving the Right Balance Between Persuasion and Penalisation," MPRA Paper 14170, University Library of Munich, Germany.
  15. Ojo, Marianne, 2009. "Financial Regulation and Risk Management: Addressing Risk Challenges in a Changing Financial Environment," MPRA Paper 14503, University Library of Munich, Germany.
  16. 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.
  17. Ojo, Marianne, 2009. "Reviewing regulatory objectives: should the scope of regulation be extended?," MPRA Paper 15547, University Library of Munich, Germany.
  18. 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.
  19. 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.
  20. 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.
  21. 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.
  22. 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.
  23. Ojo, Marianne, 2009. "The growing importance of risk in financial regulation," MPRA Paper 19117, University Library of Munich, Germany.
  24. Ojo, Marianne, 2009. "Beyond the Financial Crisis: Addressing risk challenges in a changing financial environment," MPRA Paper 19118, University Library of Munich, Germany.
  25. Ojo, Marianne, 2009. "Regulating non audit services: Towards a principles based approach to regulation," MPRA Paper 19408, University Library of Munich, Germany.
  26. Ojo, Marianne, 2009. "The role of external auditors in corporate governance: agency problems and the management of risk," MPRA Paper 28149, University Library of Munich, Germany, revised 14 Jan 2011.
  27. paunic, alida, 2009. "Some additional thoughts about renewables in Canada," MPRA Paper 13163, University Library of Munich, Germany.
  28. Paunic, Alida, 2009. "I did it my way," MPRA Paper 17547, University Library of Munich, Germany.
  29. Hervé Stolowy, 2009. "Comptabilité créative," Post-Print hal-00493813, HAL.
  30. Hervé Stolowy & M. Nikitin A, 2009. "Préserver et accroître une ressource rare : les réviseurs," Post-Print hal-00491689, HAL.
  31. 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.
  32. 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.

2008

  1. Oriol Amat & Oscar Elvira & Petya Platikanova, 2008. "Earnings management and audit adjustments: An empirical study of IBEX 35 constituents," Economics Working Papers 1129, Department of Economics and Business, Universitat Pompeu Fabra.
  2. 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.
  3. 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.
  4. Stolowy, Hervé & Jeanjean, Thomas, 2008. "Determinants of board members’ financial expertise – Empirical evidence from France," HEC Research Papers Series 903, HEC Paris.
  5. Jeanjean, Thomas & Stolowy, Hervé & Lesage, Cédric, 2008. "Why do you speak English (in your annual report)?," HEC Research Papers Series 904, HEC Paris.
  6. 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.
  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.
  8. Ojo, Marianne, 2008. "Proposals For A New Audit Liability Regime In Europe," MPRA Paper 10068, University Library of Munich, Germany.
  9. Ojo, Marianne, 2008. "Regulatory Strategies," MPRA Paper 10290, University Library of Munich, Germany.
  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.
  11. Ali, Azham & Lee, Teck Heang & Yusof, Nor Zalina & Ojo, Marianne, 2008. "Practical training and the audit expectations gap: The case of accounting undergraduates of Universiti Utara Malaysia," MPRA Paper 21525, University Library of Munich, Germany.
  12. Ojo/Roedl, Marianne, 2008. "The role of the external auditor in bank regulation and supervision: A comparative analysis between the UK, Germany, Italy and the US (Third Edition: Financial Crises, Enron and Northern Rock)," MPRA Paper 36284, University Library of Munich, Germany, revised Jun 2009.
  13. 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.
  14. Stolowy, Hervé & Smaili, Nadia & Labelle, Réal, 2008. "La publication d'une information financière non conforme à la loi et aux normes : déterminants et conséquences," HEC Research Papers Series 901, HEC Paris.
  15. Cohen, Jeffrey & Ding, Yuan & Lesage, Cedric & Stolowy, Hervé, 2008. "The role of managers’ behavior in corporate fraud," HEC Research Papers Series 900, HEC Paris.
  16. Hervé Stolowy & Cédric Lesage & Yuan Ding & Jeffrey R. Cohen, 2008. "The role of managers' attitude in corporate fraud: Extending auditing standards," Working Papers hal-00580150, HAL.
  17. 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.
  18. Zeidan, Rodrigo M. & Guimarães, Edson Peterli, 2008. "Acordos do MERCOSUL com terceiros países," Oficina de la CEPAL en Brasilia (Estudios e Investigaciones) 37731, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL).

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.
  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.
  3. Azham, Ali & Teck Heang, Lee & Yusof, Nor Zalina & Ojo, Marianne, 2007. "Development of auditing in Malaysia: legal, political and historical influences," MPRA Paper 28138, University Library of Munich, Germany, revised 17 Jan 2011.
  4. Ojo, Marianne, 2007. "The role of the external auditor in bank regulation and supervision: A comparative analysis between the UK, Germany, Italy and the US," MPRA Paper 32614, University Library of Munich, Germany, revised Jan 2008.
  5. 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.
  6. 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.
  7. Paunić, Alida, 2007. "Inflation in Croatia with outlook to future," MPRA Paper 3149, University Library of Munich, Germany.
  8. Paunić, Alida, 2007. "Let's make the tax system more lovable," MPRA Paper 3151, University Library of Munich, Germany.
  9. Salvary, Stanley, 2007. "The impact of firm-type dominance on regional manufacturing growth," MPRA Paper 4623, University Library of Munich, Germany.
  10. 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.
  11. 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," HEC Research Papers Series 872, HEC Paris.
  12. Hervé Stolowy & Michel Tenenhaus & Yuan Ding, 2007. "R&D productivity: an exploratory international study," Post-Print halshs-00170582, HAL.
  13. 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.
  14. Marcelo Resende & Rodrigo M. Zeidan, 2007. "Lionel Robbins: A Methodological Reappraisal," CESifo Working Paper Series 2165, CESifo.

2006

  1. Jordi Perramon & Oriol Amat, 2006. "IFRS introduction and its effect on listed companies in Spain," Economics Working Papers 975, Department of Economics and Business, Universitat Pompeu Fabra.
  2. Anne Cazavan-Jeny & Thomas Jeanjean, 2006. "Existe-t-il une recherche comptable globale en Europe ? Une étude des communications présentées à l'EAA," Post-Print halshs-00548098, HAL.
  3. Thomas Jeanjean & Anne Cazavan-Jeny, 2006. "The negative impact of R&D capitalization: a valuerelevance approach," Post-Print halshs-00009851, HAL.
  4. Thomas Jeanjean & Anne Cazavan-Jeny, 2006. "Is there a global accounting research," Post-Print halshs-00121077, HAL.
  5. Yuan Ding & Thomas Jeanjean & Hervé Stolowy, 2006. "The usefulness of disclosing both direct and indirect cash flows: An empirical study," Post-Print halshs-00009872, HAL.
  6. Thomas Jeanjean & Hervé Stolowy, 2006. "Analyse des déterminants de la compétence financière des conseils d'administration en France," Post-Print halshs-00009874, HAL.
  7. Thomas Jeanjean & Yuan Ding & Hervé Stolowy & François Degeorge, 2006. "Do Financial Analysts Curb Earnings Management ? International Evidence," Post-Print halshs-00121074, HAL.
  8. Thomas Jeanjean & Yuan Ding & Hervé Stolowy & O.K. Hope, 2006. "Differences from IAS: Measurement, Determinants and Implications," Post-Print halshs-00121076, HAL.
  9. Thomas Jeanjean & Yuan Ding & Hervé Stolowy & François Degeorge, 2006. "Does Analyst Following Curb Earnings Management ? International Evidence," Post-Print halshs-00121080, HAL.
  10. Thomas Jeanjean & Hervé Stolowy, 2006. "La compétence financière des conseils d'administration et de surveillance : mesure et déterminants," Post-Print halshs-00558356, HAL.
  11. 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.
  12. 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.
  13. 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.
  14. Ojo, Marianne, 2006. "Eliminating the Audit Expectations Gap : Myth or Reality?," MPRA Paper 232, University Library of Munich, Germany, revised Sep 2006.
  15. 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.
  16. 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.
  17. Paunić, Alida, 2006. "New ways of accountancy," MPRA Paper 1727, University Library of Munich, Germany, revised 15 Mar 2007.
  18. Hervé Stolowy & Yuan Ding, 2006. "Timeliness and conservatism: Changes over time in the properties of accounting income in France," Post-Print halshs-00119586, HAL.
  19. Rodrigo M. Zeidan & Marcelo Resende, 2006. "Accounting and Economic Rates of Return: a Dynamic Econometric Investigation," Economics Working Papers ECO2006/7, European University Institute.

2005

  1. Oriol Amat & Catherine Gowthorpe & Jordi Perramon, 2005. "Manipulation of earnings reports in Spain - some evidence," Economics Working Papers 877, Department of Economics and Business, Universitat Pompeu Fabra.
  2. Jeanjean, Thomas & Cazavan-Jeny, Anne, 2005. "Levels of voluntary disclosure in IPO prospectuses : an empirical analysis," HEC Research Papers Series 827, HEC Paris.
  3. Anne Cazavan-Jeny & Thomas Jeanjean, 2005. "Analyse de la publication d'informations prévisionnelles au moment des introductions en bourse," Post-Print halshs-00581143, HAL.
  4. 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).
  5. DING, Yuan & JEANJEAN, Thomas & STOLOWY, Hervé, 2005. "Why do firms opt for Alternative-Format Financial Statements ? Some Evidence from France," HEC Research Papers Series 808, HEC Paris.
  6. DEGEORGE, François & DING, Yuan & JEANJEAN, Thomas & STOLOWY, Hervé, 2005. "Does Analyst Following Curb Earnings Management?," HEC Research Papers Series 810, HEC Paris.
  7. 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.
  8. Yuan Ding & Hervé Stolowy & Thomas Jeanjean, 2005. "Why Do National GAAP Differ from IAS ? The Role of Culture," Post-Print halshs-00006343, HAL.
  9. Yuan Ding & Thomas Jeanjean & Hervé Stolowy, 2005. "Reply to discussion of "Why Do National GAAP Differ from IAS ? The Role of Culture"," Post-Print halshs-00006344, HAL.
  10. Thomas Jeanjean, 2005. "Watts et Zimmerman," Post-Print halshs-00006709, HAL.
  11. 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.
  12. Ojo, Marianne, 2005. "The Financial Services Authority : A Model of Improved Accountability?," MPRA Paper 228, University Library of Munich, Germany, revised Aug 2006.
  13. 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 2006.
  14. 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.
  15. stanley c. w. salvary, 2005. "Recoverable Cost: The Basis Of A General Theory Of Financial Accounting Measurement," General Economics and Teaching 0501004, University Library of Munich, Germany.
  16. stanley c. w. salvary, 2005. "Business Fluctuations And Financial Accounting Measurement: Historical Comments," Macroeconomics 0502006, University Library of Munich, Germany.
  17. stanley c. w. salvary, 2005. "Financial Accounting Measurement: Instrumentation And Calibration," Finance 0502001, University Library of Munich, Germany.
  18. 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, University Library of Munich, Germany.
  19. stanley c. w. salvary, 2005. "The Accounting Variable And Stock Price Determination," Finance 0502011, University Library of Munich, Germany.
  20. Stanley C. W. Salvary, 2005. "On Financial Accounting Measurement: A Reconsideration Of Sfac 5 By The Fasb Is Needed," Finance 0502015, University Library of Munich, Germany.
  21. Stanley C. W. Salvary, 2005. "Some Conceptions And Misconceptions On Reality And Assumptions In Financial Accounting," Microeconomics 0502006, University Library of Munich, Germany.
  22. Stanley C. W. Salvary, 2005. "Financial Accounting Information And The Relevance/Irrelevance Issue," Finance 0502016, University Library of Munich, Germany.
  23. 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, University Library of Munich, Germany.
  24. stanley c. w. salvary, 2005. "Monetary Policy And Not Monetary Control: A Rethinking," Macroeconomics 0502030, University Library of Munich, Germany.
  25. Stanley C. W. Salvary, 2005. "The ‘Pure Science’ Approach To Economics And Monetary Policy," Macroeconomics 0502033, University Library of Munich, Germany.
  26. 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, University Library of Munich, Germany.
  27. stanley c. w. salvary, 2005. "Planning For National Development: An Agenda Guided By The Socioeconomic System'S Social Philosophy," Macroeconomics 0506011, University Library of Munich, Germany.
  28. Stanley Salvary, 2005. "Accounting And Financial Reporting In A Changing Environment: Historical And Theoretical Perspectives," Economic History 0510003, University Library of Munich, Germany.
  29. Stanley C. W. Salvary, 2005. "Accounting In Context Of Communication, Language, And Information," Finance 0511008, University Library of Munich, Germany.
  30. Stanley C. W. Salvary, 2005. "The Possibility Of And Potential For The Misclassification Of Professional Accountants In Antiquity," General Economics and Teaching 0512005, University Library of Munich, Germany.
  31. Stanley C. W. Salvary, 2005. "Informedness Of Economic Agents And The Quantity Theory Of Money," Macroeconomics 0512005, University Library of Munich, Germany.
  32. Stolowy, Hervé, 2005. "Nothing like the Enron affair could happen in France (!)," HEC Research Papers Series 815, HEC Paris.
  33. C. Richard Baker & Yuan Ding & Hervé Stolowy, 2005. "Using “Statement of Intermediate Balances” As Tool for International Financial Statement Analysis in Airline Industry," Post-Print halshs-00004729, HAL.
  34. Zeidan, Rodrigo M. & Pereira, Lia Valls, 2005. "Desvio de comércio provocado pelos acordos bilaterais de países Latino-Americanos com os Estados Unidos," Oficina de la CEPAL en Brasilia (Estudios e Investigaciones) 28381, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL).
  35. 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.

2004

  1. Catherine Gowthorpe & Oriol Amat, 2004. "Creative accounting: Some ethical issues of macro- and micro-manipulation," Economics Working Papers 748, Department of Economics and Business, Universitat Pompeu Fabra.
  2. Oriol Amat & Catherine Gowthorpe, 2004. "Creative accounting: Nature, incidence and ethical issues," Economics Working Papers 749, Department of Economics and Business, Universitat Pompeu Fabra.
  3. Anne Cazavan-Jeny & Thomas Jeanjean, 2004. "Pertinence de l'inscription à l'actif des frais de R1D : une étude empirique," Post-Print halshs-00593826, HAL.
  4. Araceli Mora Enguidanos & Juan Manuel García Lara & Beatriz García Osma & Ana Gisbert Clemente, 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).
  5. 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.
  6. Stanley C. W. Salvary, 2004. "The Quantity Theory Of Money And Financial Accounting," Macroeconomics 0412003, University Library of Munich, Germany.
  7. 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, University Library of Munich, Germany.
  8. Stanley C. W. Salvary, 2004. "Price Level Changes And Financial Accounting Measurement," Others 0410009, University Library of Munich, Germany.
  9. Stanley C. W. Salvary, 2004. "The Neoclassical Model, Corporate Retained Earnings, And The Regional Flows Of Financial Capital," Urban/Regional 0410007, University Library of Munich, Germany.
  10. Stanley C. W. Salvary, 2004. "Observations On The Transmission Of Business Fluctuations: The Case Of Latin America 1972-1989," Macroeconomics 0411014, University Library of Munich, Germany.
  11. Stanley C. W. Salvary, 2004. "Business Cycles Creation: Some Historical And Theoretical Perspectives," Macroeconomics 0412002, University Library of Munich, Germany.
  12. DING, Yuan & STOLOWY, Hervé & FU, Linghui & WANG, Huiwen, 2004. "Disclosure and determinants studies : an extension using the divisive clustering method (DIV)," HEC Research Papers Series 798, HEC Paris.

2003

  1. Oriol Amat & Jordi Perramon & Ester Oliveras, 2003. "Earnings management in Spain. Some evidence from companies quoted in the Spanish stock exchange," Economics Working Papers 677, Department of Economics and Business, Universitat Pompeu Fabra.
  2. Ester Oliveras & Oriol Amat, 2003. "Ethics and creative accounting: Some empirical evidence on accounting for intangibles in Spain," Economics Working Papers 732, Department of Economics and Business, Universitat Pompeu Fabra.
  3. 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.
  4. 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.
  5. Anne Cazavan-Jeny, 2003. "Le Ratio Market-To-Book Et La Reconnaissance Des Immateriels - Une Etude Du Marche Français," Post-Print halshs-00582744, HAL.
  6. Thomas Jeanjean & J. Garcia Lara, 2003. "Earnings conservatism and earnings management," Post-Print halshs-00165128, HAL.
  7. Thomas Jeanjean, 2003. "The Value of R&D: does Financial Reporting Matter ?," Post-Print halshs-00165132, HAL.
  8. Thomas Jeanjean & A. Cazavan, 2003. "Value Relevance of RD reporting," Post-Print halshs-00165135, HAL.
  9. Thomas Jeanjean, 2003. "Gestion du résultat : Mesure et démesure," Post-Print halshs-00170877, HAL.
  10. 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).
  11. 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.
  12. Leuz, Christian & Wüstemann, Jens, 2003. "The role of accounting in the German financial system," CFS Working Paper Series 2003/16, Center for Financial Studies (CFS).
  13. Yuan, DING & Hervé, STOLOWY & Michel, TENENHAUS, 2003. "R&D Productivty: an International Study," HEC Research Papers Series 781, HEC Paris.
  14. Yuan, DING & Gary, ENTWISTLE & Hervé, STOLOWY, 2003. "International differences in R&D disclosure practices : evidence in a French and Canadian context," HEC Research Papers Series 783, HEC Paris.
  15. STOLOWY, Hervé & DING, Yuan & BAKER, C.Richard, 2003. "Income statements "by nature" and analysis of company performance : an application of US airlines companies," HEC Research Papers Series 780, HEC Paris.
  16. Yuan Ding & Hervé Stolowy, 2003. "" Capitalisation " Des Frais De R&D En France : Determinants Et Pertinence," Post-Print halshs-00582768, HAL.
  17. Zeidan, Rodrigo M. & Guimarães, Edson Peterli, 2003. "Compras governamentais dos Estados Unidos, do Canadá e da União Européia: uma avaliação exploratória," Oficina de la CEPAL en Brasilia (Estudios e Investigaciones) 28364, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL).

2002

  1. Thomas Jeanjean, 2002. "Earnings management and corporate governance: empirical findings," Working Papers hal-00597782, HAL.
  2. STOLOWY, Herve & DING, Yuang, 2002. "The reference to "alternative" standards by French Large groups: an empirical study over the period 1985/1999," HEC Research Papers Series 762, HEC Paris.
  3. Hervé Stolowy & Yuan Ding, 2002. "La Reference A Des Normes " Alternatives " Par Les Grands Groupes Français : Une Etude Empirique Sur La Periode 1985-1999," Post-Print halshs-00584535, HAL.

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.
  2. Thomas Jeanjean, 2001. "Contribution A L'Analyse De La Gestion Du Resultat Des Societes Cotees," Post-Print halshs-00584633, HAL.
  3. Thomas Jeanjean & J. Tixier, 2001. "Les programmes de recherche de Lakatos," Working Papers hal-00597166, HAL.
  4. 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.
  5. Yuan Ding & Hervé Stolowy & Michel Tenenhaus, 2001. "L'Internationalisation De La Presentation Des Etats Financiers Des Societes Françaises : Une Etude Empirique Longitudinale," Post-Print halshs-00584623, HAL.
  6. Yuan Ding & Hervé Stolowy & Michel Tenenhaus, 2001. "The Internationalization of Financial Statements Presentation: an Empirical Study of French Groups / L'internationalisation de la présentation des états financiers des sociétés françaises : une étude ," Working Papers hal-00597016, HAL.

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.
  2. Thomas Jeanjean, 2000. "Incitations Et Contraintes A La Gestion Du Resultat," Post-Print halshs-00587467, HAL.
  3. 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.
  4. 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.
  5. STOLOWY, Herve & BRETON, Gaetan, 2000. "A framework for the classification of accounts manipulations," HEC Research Papers Series 708, HEC Paris.
  6. 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 & T, 2000. "Classification of Intangibles," HEC Research Papers Series 712, HEC Paris.
    • Hervé Stolowy & Guy Ahonen & Per Nikolaj Bukh & Leandro Canibano & Bino Catasus & Gunilla Eklöv & John Flower & Manuel Garcia-Ayuso Covarsi & Jan-Erik Gröjer & Anne Jenny & Ulf Johanson & Heine Thorsg, 2000. "Classification of Intangibles," Working Papers hal-00597261, HAL.

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.
  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.
  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.
  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.
  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.
  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.
  7. Thomas Jeanjean, 1999. "La théorie positive de la comptabilité: une revue des critiques," Working Papers hal-00601493, HAL.
  8. 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.
  9. 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.
  10. 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," HEC Research Papers Series 675, HEC Paris.
  11. Hervé Stolowy & Axel Haller & Volker Klockhaus, 1999. "Une illustration des difficultés de l'harmonisation internationale : la comptabilisation des marques en France, en Allemagne et selon les règles de l'IASC," Working Papers hal-00598179, HAL.

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.
  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.
  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.
  4. Thomas Jeanjean & E. Alexandre, 1998. "Gouvernance Macro- et micro- économique," Working Papers hal-00605584, HAL.
  5. 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.

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.
  2. Hervé Stolowy & Philippe Touron, 1997. "L'intégration de la comptabilité générale, de la comptabilité analytique et des flux de trésorerie / The Integration of Financial Accounting, Management Accounting and Cash Flow Accounting: The User's," Working Papers hal-00600252, HAL.

1996

  1. Hervé Stolowy & Axel Haller, 1996. "Accounting for Brands - A Comparison Between IASC, France and Germany," Working Papers hal-00601875, HAL.
  2. 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.
  2. Oriol Amat & John Blake, 1995. "The impact of post industrial society on the accounting compromise-experience in the UK and Spain," Economics Working Papers 123, Department of Economics and Business, Universitat Pompeu Fabra.
  3. Hervé Stolowy & Axel Haller, 1995. "Value Added Accounting in Germany and France," Working Papers hal-00602729, HAL.
  4. 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.

1994

  1. John Blake & Oriol Amat & Julia Clarke, 1994. "Management's response to finance lease capitalization in Spain," Economics Working Papers 90, Department of Economics and Business, Universitat Pompeu Fabra.
  2. Oriol Amat & John Blake & Jack Dowds, 1994. "Issues in the use of the cash flow statement-experience in some other countries," Economics Working Papers 75, Department of Economics and Business, Universitat Pompeu Fabra.
  3. Oriol Amat & John Blake & Julia Clarke, 1994. "Bank financial analyst's response to lease capitalization in Spain," Economics Working Papers 89, Department of Economics and Business, Universitat Pompeu Fabra.

1993

  1. Oriol Amat, 1993. "The relationship between tax regulations and financial accounting: A comparison of Germany, Spain and the United Kingdom," Economics Working Papers 46, Department of Economics and Business, Universitat Pompeu Fabra.
  2. 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.
  3. Hervé Stolowy, 1993. "Et si le SFAS 106 devenait applicable en France ? ou la comptabilisation des engagements de mutuelle et de prévoyance," Working Papers hal-00608356, HAL.

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. Hervé Stolowy & Sylvie Walser-Prochazka, 1991. "L'influence américaine en comptabilité financière : mythe ou réalité ? l'exemple du tableau des flux de trésorerie," Working Papers hal-00611636, HAL.
  2. 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. Hervé Stolowy, 1990. "Etudes en comptabilité internationale," Working Papers hal-00612798, HAL.
  2. Hervé Stolowy, 1990. "Le tableau de financement à l'ère des réformes," Working Papers hal-00612001, HAL.
  3. 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.

1988

  1. Hervé Stolowy, 1988. "L'Utilisation Du Tableau De Financement Par Les Analystes Boursiers," Post-Print hal-00823790, HAL.

1987

  1. Hervé Stolowy, 1987. "Principes comptables et information financière," Working Papers hal-00612799, HAL.
  2. Hervé Stolowy, 1987. "L'élaboration du tableau de financement," Working Papers hal-00612688, HAL.

1986

  1. Hervé Stolowy & D. Boussard & A. Mikol, 1986. "Le nouveau plan comptable en 1985 : le point de vue des financiers," Working Papers hal-00612728, HAL.

1985

  1. Hervé Stolowy & D. Boussard & A. Mikol, 1985. "L'application du nouveau plan comptable en 1984," Working Papers hal-00612782, HAL.

Undated

  1. L. Gordon, "undated". "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.

Journal articles

2024

  1. Rodrigo Zeidan & Silvio Luiz de Almeida & Inácio Bó & Neil Lewis, 2024. "Racial and income‐based affirmative action in higher education admissions: Lessons from the Brazilian experience," Journal of Economic Surveys, Wiley Blackwell, vol. 38(3), pages 956-972, July.

2023

  1. Beatriz García Osma & Araceli Mora & Jochen Pierk, 2023. "Dissemination of Accounting Research," European Accounting Review, Taylor & Francis Journals, vol. 32(5), pages 1053-1083, October.
  2. Zhongwei Huang & Thomas Jeanjean & Daphne Lui, 2023. "Analyst independence and earnings management," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 50(3-4), pages 598-621, March.
  3. James A. Brickley & Clifford W. Smith & Jerold L. Zimmerman, 2023. "Corporate culture and organizational architecture," Journal of Applied Corporate Finance, Morgan Stanley, vol. 35(4), pages 22-31, September.

2022

  1. Beatriz García Osma & Belén Gill-de-Albornoz Noguer & Elena De Las Heras Cristóbal & Simona Rusanescu, 2022. "Opinion-shopping: firm versus partner-level evidence," Accounting and Business Research, Taylor & Francis Journals, vol. 52(7), pages 773-814, November.
  2. João Granja & Christian Leuz & Raghuram G. Rajan, 2022. "Going the Extra Mile: Distant Lending and Credit Cycles," Journal of Finance, American Finance Association, vol. 77(2), pages 1259-1324, April.
  3. Andrei Filip & Gerald J. Lobo & Luc Paugam & Hervé Stolowy, 2022. "Disclosures About Key Value Drivers in M&A Announcement Press Releases: An Exploratory Study," Abacus, Accounting Foundation, University of Sydney, vol. 58(1), pages 62-104, March.
  4. Rodrigo Zeidan, 2022. "Why don't asset managers accelerate ESG investing? A sentiment analysis based on 13,000 messages from finance professionals," Business Strategy and the Environment, Wiley Blackwell, vol. 31(7), pages 3028-3039, November.
  5. Svetlana Fedoseeva & Rodrigo Zeidan, 2022. "The US-China trade war and the emergence of market power in commodity markets," Applied Economics, Taylor & Francis Journals, vol. 54(43), pages 4952-4960, September.
  6. Rodrigo Zeidan, 2022. "Obstacles to sustainable finance and the covid19 crisis," Journal of Sustainable Finance & Investment, Taylor & Francis Journals, vol. 12(2), pages 525-528, April.
  7. Jerold L. Zimmerman, 2022. "A positive accounting theorist's take on the end of accounting," Journal of Applied Corporate Finance, Morgan Stanley, vol. 34(4), pages 16-21, September.

2021

  1. Clacher, Iain & Garcia Osma, Beatriz & Scarlat, Elvira & Shields, Karin, 2021. "Do commonalities facilitate private information channels? Evidence from common gender and insider trading," Journal of Corporate Finance, Elsevier, vol. 70(C).
  2. Beatriz García Osma & Cristina Grande-Herrera, 2021. "The role of users’ engagement in shaping financial reporting: should activists target accounting more?," Accounting and Business Research, Taylor & Francis Journals, vol. 51(5), pages 511-544, July.
  3. Pablo Gómez-Carrasco & Encarna Guillamón-Saorín & Beatriz García Osma, 2021. "Stakeholders versus Firm Communication in Social Media: The Case of Twitter and Corporate Social Responsibility Information," European Accounting Review, Taylor & Francis Journals, vol. 30(1), pages 31-62, January.
  4. Bischof, Jannis & Laux, Christian & Leuz, Christian, 2021. "Accounting for financial stability: Bank disclosure and loss recognition in the financial crisis," Journal of Financial Economics, Elsevier, vol. 141(3), pages 1188-1217.
  5. Hans B. Christensen & Luzi Hail & Christian Leuz, 2021. "Mandatory CSR and sustainability reporting: economic analysis and literature review," Review of Accounting Studies, Springer, vol. 26(3), pages 1176-1248, September.

2020

  1. Akram Khalilov & Beatriz Garcia Osma, 2020. "Accounting conservatism and the profitability of corporate insiders," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 47(3-4), pages 333-364, March.
  2. Beatriz Garcia Osma & Elvira Scarlat & Karin Shields, 2020. "Insider trading restrictions and earnings management," Accounting and Business Research, Taylor & Francis Journals, vol. 50(3), pages 205-237, April.
  3. Luzi Hail & Mark Lang & Christian Leuz, 2020. "Reproducibility in Accounting Research: Views of the Research Community," Journal of Accounting Research, Wiley Blackwell, vol. 58(2), pages 519-543, May.
  4. Brandon Gipper & Christian Leuz & Mark Maffett, 2020. "Public Oversight and Reporting Credibility: Evidence from the PCAOB Audit Inspection Regime," The Review of Financial Studies, Society for Financial Studies, vol. 33(10), pages 4532-4579.
  5. Nicolas Berland & Isabelle Martinez & Hervé Stolowy, 2020. "Gouvernance des revues," ACCRA, Association francophone de comptabilité, vol. 26(1), pages 9-20.
  6. James Brickley & Clifford Smith & Jerold Zimmerman, 2020. "The Economics of Organizational Architecture," Journal of Applied Corporate Finance, Morgan Stanley, vol. 32(1), pages 108-119, March.
  7. James Brickley & Clifford Smith & Jerold Zimmerman, 2020. "Transfer Pricing and the Control of Internal Corporate Transactions," Journal of Applied Corporate Finance, Morgan Stanley, vol. 32(1), pages 120-127, March.

2019

  1. García Osma, Beatriz & Mora, Araceli & Porcuna-Enguix, Luis, 2019. "Prudential supervisors’ independence and income smoothing in European banks," Journal of Banking & Finance, Elsevier, vol. 102(C), pages 156-176.
  2. Beatriz Santos-Cabalgante & Beatriz García Osma & Domi Romero Fúnez, 2019. "Accounting quality in railway companies during the nineteenth and twentieth centuries: the case of Spanish NORTE and MZA," Accounting and Business Research, Taylor & Francis Journals, vol. 49(3), pages 271-304, April.
  3. Thomas Jeanjean & Sophie Marmousez, 2019. "Que savons-nous sur les réseaux du conseil d’administration ?," ACCRA, Association francophone de comptabilité, vol. 25(2), pages 123-167.
  4. Hervé Stolowy & Yves Gendron & Jodie Moll & Luc Paugam, 2019. "Building the Legitimacy of Whistleblowers: A Multi‐Case Discourse Analysis," Contemporary Accounting Research, John Wiley & Sons, vol. 36(1), pages 7-49, March.
  5. Rodolphe Durand & Luc Paugam & Hervé Stolowy, 2019. "Do investors actually value sustainability indices? Replication, development, and new evidence on CSR visibility," Strategic Management Journal, Wiley Blackwell, vol. 40(9), pages 1471-1490, September.

2018

  1. Ulf Brüggemann & Aditya Kaul & Christian Leuz & Ingrid M. Werner, 2018. "The Twilight Zone: OTC Regulatory Regimes and Market Quality," The Review of Financial Studies, Society for Financial Studies, vol. 31(3), pages 898-942.
  2. Christian Leuz, 2018. "Evidence-based policymaking: promise, challenges and opportunities for accounting and financial markets research," Accounting and Business Research, Taylor & Francis Journals, vol. 48(5), pages 582-608, July.
  3. Hervé Stolowy & Luc Paugam, 2018. "The expansion of non-financial reporting: an exploratory study," Accounting and Business Research, Taylor & Francis Journals, vol. 48(5), pages 525-548, July.
  4. Luc Paugam & Jean‐François Casta & Hervé Stolowy, 2018. "Non‐additivity in Accounting Valuation: Theory and Applications," Abacus, Accounting Foundation, University of Sydney, vol. 54(3), pages 381-416, September.
  5. Fedoseeva, Svetlana & Zeidan, Rodrigo, 2018. "How (a)symmetric is the response of import demand to changes in its determinants? Evidence from European energy imports," Energy Economics, Elsevier, vol. 69(C), pages 379-394.
  6. Zeidan, Rodrigo & Galil, Koresh & Shapir, Offer Moshe, 2018. "Do ultimate owners follow the pecking order theory?," The Quarterly Review of Economics and Finance, Elsevier, vol. 67(C), pages 45-50.
  7. Svetlana Fedoseeva & Rodrigo Zeidan, 2018. "Tariff reduction on renewables inputs for European decarbonization," Nature Sustainability, Nature, vol. 1(8), pages 436-440, August.

2017

  1. García Lara, Juan Manuel & García Osma, Beatriz & Mora, Araceli & Scapin, Mariano, 2017. "The monitoring role of female directors over accounting quality," Journal of Corporate Finance, Elsevier, vol. 45(C), pages 651-668.
  2. Beatriz García Osma & Ana Gisbert & Elena Heras Cristóbal, 2017. "Public oversight systems for statutory auditors in the European Union," European Journal of Law and Economics, Springer, vol. 44(3), pages 517-552, December.
  3. Matthew J. Bloomfield & Ulf Brüggemann & Hans B. Christensen & Christian Leuz, 2017. "The Effect of Regulatory Harmonization on Cross‐Border Labor Migration: Evidence from the Accounting Profession," Journal of Accounting Research, Wiley Blackwell, vol. 55(1), pages 35-78, March.
  4. 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.
  5. Gerald J. Lobo & Luc Paugam & Hervé Stolowy & Pierre Astolfi, 2017. "The Effect of Business and Financial Market Cycles on Credit Ratings: Evidence from the Last Two Decades," Abacus, Accounting Foundation, University of Sydney, vol. 53(1), pages 59-93, March.
  6. Hervé Stolowy, 2017. "Letter from the Editor: Why Are Papers Desk Rejected at ?," European Accounting Review, Taylor & Francis Journals, vol. 26(3), pages 411-418, July.
  7. Zeidan, Rodrigo & Shapir, Offer Moshe, 2017. "Cash conversion cycle and value-enhancing operations: Theory and evidence for a free lunch," Journal of Corporate Finance, Elsevier, vol. 45(C), pages 203-219.

2016

  1. Oriol Amat Salas & Lucia Clara Banchieri & Fernando Campa Planas, 2016. "La implantación del cuadro de mando integral en el sector agroalimentario: el caso del grupo alimentario guissona," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada, vol. 24(1), pages 25-36, June.
  2. García Lara, Juan Manuel & García Osma, Beatriz & Penalva, Fernando, 2016. "Accounting conservatism and firm investment efficiency," Journal of Accounting and Economics, Elsevier, vol. 61(1), pages 221-238.
  3. Pablo Gomez-Carrasco & Encarna Guillamon-Saorin & Beatriz Garcia Osma, 2016. "The illusion of CSR: drawing the line between core and supplementary CSR," Sustainability Accounting, Management and Policy Journal, Emerald Group Publishing Limited, vol. 7(1), pages 125-151, March.
  4. Florence Depoers & Thomas Jeanjean & Tiphaine Jérôme, 2016. "Voluntary Disclosure of Greenhouse Gas Emissions: Contrasting the Carbon Disclosure Project and Corporate Reports," Journal of Business Ethics, Springer, vol. 134(3), pages 445-461, March.
  5. Christian Leuz & Peter D. Wysocki, 2016. "The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research," Journal of Accounting Research, Wiley Blackwell, vol. 54(2), pages 525-622, May.
  6. 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.
  7. Hervé Stolowy, 2016. "Letter from the Incoming Editor of the European Accounting Review," European Accounting Review, Taylor & Francis Journals, vol. 25(1), pages 1-5, May.
  8. Fedoseeva, Svetlana & Zeidan, Rodrigo, 2016. "A dead-end tunnel or the light at the end of it: The role of BRICs in European exports," Economic Modelling, Elsevier, vol. 59(C), pages 237-248.
  9. Torres, Ernani & Zeidan, Rodrigo, 2016. "The life-cycle of national development banks: The experience of Brazil's BNDES," The Quarterly Review of Economics and Finance, Elsevier, vol. 62(C), pages 97-104.
  10. Marcelo Resende & Rodrigo Zeidan, 2016. "Tacit collusion with imperfect monitoring in the Canadian manufacturing industry: an empirical study," Applied Economics, Taylor & Francis Journals, vol. 48(8), pages 701-711, February.
  11. Jerold L. Zimmerman, 2016. "Private Equity, the Rise of Unicorns, and the Reincarnation of Control-based Accounting," Journal of Applied Corporate Finance, Morgan Stanley, vol. 28(3), pages 56-67, September.
  12. Li, Edward & Wasley, Charles & Zimmerman, Jerold, 2016. "The Disclose or Abstain Incentive to Issue Management Guidance," Journal of Law, Finance, and Accounting, now publishers, vol. 1(1), pages 187-233, April.

2015

  1. Andrei Filip & Thomas Jeanjean & Luc Paugam, 2015. "Using Real Activities to Avoid Goodwill Impairment Losses: Evidence and Effect on Future Performance," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 42(3-4), pages 515-554, April.
  2. Thomas Jeanjean & Hervé Stolowy & Michael Erkens & Teri Lombardi Yohn, 2015. "International evidence on the impact of adopting English as an external reporting language," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 46(2), pages 180-205, February.
  3. Michael Erkens & Luc Paugam & Hervé Stolowy, 2015. "Non-financial information: State of the art and research perspectives based on a bibliometric study," ACCRA, Association francophone de comptabilité, vol. 21(3), pages 15-92.
  4. Zeidan, Rodrigo & Müllner, Jakob, 2015. "Firm, market and top management antecedents of speculation: Lessons for corporate governance," Journal of Multinational Financial Management, Elsevier, vol. 32, pages 42-58.
  5. Rodrigo Zeidan & Claudio Boechat & Angela Fleury, 2015. "Developing a Sustainability Credit Score System," Journal of Business Ethics, Springer, vol. 127(2), pages 283-296, March.
  6. Marcelo Resende & Eduardo P. Ribeiro & Rodrigo Zeidan, 2015. "Dynamic Entry and Exit Linkages in the Brazilian Manufacturing Industry: An Econometric Investigation," International Journal of the Economics of Business, Taylor & Francis Journals, vol. 22(3), pages 379-392, November.
  7. Rodrigo Zeidan, 2015. "The displacement effects of Chinese exports on the US clothing market," Journal of Chinese Economic and Business Studies, Taylor & Francis Journals, vol. 13(3), pages 217-231, August.
  8. Rodrigo Zeidan & Heiko Spitzeck, 2015. "The Sustainability Delta: Considering Sustainability Opportunities in Firm Valuation," Sustainable Development, John Wiley & Sons, Ltd., vol. 23(6), pages 329-342, December.
  9. Jerold L. Zimmerman, 2015. "The role of accounting in the twenty-first century firm," Accounting and Business Research, Taylor & Francis Journals, vol. 45(4), pages 485-509, June.

2014

  1. Stefano Cascino & Mark Clatworthy & Beatriz García Osma & Joachim Gassen & Shahed Imam & Thomas Jeanjean, 2014. "Who Uses Financial Reports and for What Purpose? Evidence from Capital Providers," Accounting in Europe, Taylor & Francis Journals, vol. 11(2), pages 185-209, December.
  2. Juan Manuel García Lara & Beatriz García Osma & Fernando Penalva, 2014. "Information Consequences of Accounting Conservatism," European Accounting Review, Taylor & Francis Journals, vol. 23(2), pages 173-198, June.
  3. Alissa, Walid & Capkun, Vedran & Jeanjean, Thomas & Suca, Nadja, 2014. "An empirical investigation of the impact of audit and auditor characteristics on auditor performance," Accounting, Organizations and Society, Elsevier, vol. 39(7), pages 495-510.
  4. Hervé Stolowy & Martin Messner & Thomas Jeanjean & C. Richard Baker, 2014. "The Construction of a Trustworthy Investment Opportunity: Insights from the Madoff Fraud," Contemporary Accounting Research, John Wiley & Sons, vol. 31(2), pages 354-397, June.
  5. Professor Marianne Ojo, 2014. "The Basel Capital Adequacy and Regulatory Framework: Balancing Risk Sensitivity, Simplicity and Comparability," Journal of Business & Management (COES&RJ-JBM), , vol. 2(4), pages 295-301, October.
  6. Professor Marianne Ojo, 2014. "The Adoption of International Financial Reporting Standards (IFRS) and Basel III Requirements: A Justification For the Role of Audits? (Jurisdictional Analyses)," Journal of Social Sciences (COES&RJ-JSS), , vol. 3(4), pages 537-548, October.
  7. Resende, Marcelo & Strube, Eduardo & Zeidan, Rodrigo, 2014. "Complementarity of innovation policies in Brazilian industry: An econometric study," International Journal of Production Economics, Elsevier, vol. 158(C), pages 9-17.
  8. Marcelo Resende & Rodrigo Zeidan & Gabriel Rega, 2014. "Price synchronization in retailing: some empirical evidence," Brazilian Journal of Political Economy, Center of Political Economy, vol. 34(2), pages 284-293.

2013

  1. Holger Daske & Luzi Hail & Christian Leuz & Rodrigo Verdi, 2013. "Adopting a Label: Heterogeneity in the Economic Consequences Around IAS/IFRS Adoptions," Journal of Accounting Research, Wiley Blackwell, vol. 51(3), pages 495-547, June.
  2. Christensen, Hans B. & Hail, Luzi & Leuz, Christian, 2013. "Mandatory IFRS reporting and changes in enforcement," Journal of Accounting and Economics, Elsevier, vol. 56(2), pages 147-177.
  3. Ojo, Marianne, 2013. "Why the traditional principal agent theory may no longer apply to concentrated ownership systems and structures," Business and Economic Horizons (BEH), Prague Development Center (PRADEC), vol. 9(3), pages 1-12.
  4. Nicolas Berland & Hervé Stolowy & Charles Piot, 2013. "Éditorial. Les données empiriques de l'article de recherche," ACCRA, Association francophone de comptabilité, vol. 19(1), pages 3-5.
  5. Nicolas Berland & Charles Piot & Hervé Stolowy, 2013. "La revue de littérature : état de l'état de l'art," ACCRA, Association francophone de comptabilité, vol. 19(3), pages 3-7.
  6. Nicolas Berland & Hervé Stolowy & Charles Piot, 2013. "Éditorial. CCA et les indices de citations," ACCRA, Association francophone de comptabilité, vol. 19(2), pages 3-11.

2012

  1. Encarna Guillamon-Saorin & Beatriz García Osma & Michael John Jones, 2012. "Opportunistic disclosure in press release headlines," Accounting and Business Research, Taylor & Francis Journals, vol. 42(2), pages 143-168, June.
  2. Florence Depoers & Thomas Jeanjean, 2012. "Determinants of Quantitative Information Withholding in Annual Reports," European Accounting Review, Taylor & Francis Journals, vol. 21(1), pages 115-151, May.
  3. Nicolas Berland & Hervé Stolowy & Charles Piot, 2012. "Éditorial. Qu'est-ce qu'une « bonne » contribution ?," ACCRA, Association francophone de comptabilité, vol. 18(2), pages 3-6.
  4. Nicolas Berland & Hervé Stolowy & Charles Piot, 2012. "Éditorial. De la politique éditoriale de CCA," ACCRA, Association francophone de comptabilité, vol. 18(3), pages 3-9.
  5. Nicolas Berland & Hervé Stolowy & Charles Piot, 2012. "Éditorial. De l'importance des évaluateurs pour CCA," ACCRA, Association francophone de comptabilité, vol. 18(1), pages 3-8.

2011

  1. 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.
  2. Cazavan-Jeny, Anne & Jeanjean, Thomas & Joos, Peter, 2011. "Accounting choice and future performance: The case of R&D accounting in France," Journal of Accounting and Public Policy, Elsevier, vol. 30(2), pages 145-165, March.
  3. García Osma, Beatriz & Guillamón-Saorín, Encarna, 2011. "Corporate governance and impression management in annual results press releases," Accounting, Organizations and Society, Elsevier, vol. 36(4), pages 187-208.
  4. Richard A. Lambert & Christian Leuz & Robert E. Verrecchia, 2011. "Information Asymmetry, Information Precision, and the Cost of Capital," Review of Finance, European Finance Association, vol. 16(1), pages 1-29.
  5. Marianne Ojo, 2011. "Co‐operative and competitive enforced self regulation," Journal of Financial Regulation and Compliance, Emerald Group Publishing Limited, vol. 19(2), pages 139-155, May.
  6. Marc Nikitin & Hervé Stolowy & Anne Pezet & Charles Piot, 2011. "Éditorial. Qu'est-ce qu'un « bon article » ?," ACCRA, Association francophone de comptabilité, vol. 17(3), pages 3-6.
  7. Marc Nikitin & Hervé Stolowy & Anne Pezet & Charles Piot, 2011. "Éditorial. Les causes de rejet des articles au deuxième tour," ACCRA, Association francophone de comptabilité, vol. 17(2), pages 3-9.
  8. Marc Nikitin & Hervé Stolowy & Anne Pezet & Charles Piot, 2011. "Éditorial. Recyclage, autoplagiat... et plus si impunité ?," ACCRA, Association francophone de comptabilité, vol. 17(1), pages 3-6.

2010

  1. Jeanjean, Thomas & Lesage, Cédric & Stolowy, Hervé, 2010. "Why do you speak English (in your annual report)?," The International Journal of Accounting, Elsevier, vol. 45(2), pages 200-223, June.
  2. Christian Laux & Christian Leuz, 2010. "Did Fair-Value Accounting Contribute to the Financial Crisis?," Journal of Economic Perspectives, American Economic Association, vol. 24(1), pages 93-118, Winter.
  3. Christian Leuz, 2010. "Different approaches to corporate reporting regulation: How jurisdictions differ and why," Accounting and Business Research, Taylor & Francis Journals, vol. 40(3), pages 229-256.
  4. Marianne Ojo, 2010. "Risk management by the Basel Committee," Journal of Financial Regulation and Compliance, Emerald Group Publishing Limited, vol. 18(4), pages 305-315, November.
  5. Marianne Ojo, 2010. "The growing importance of risk in financial regulation," Journal of Risk Finance, Emerald Group Publishing Limited, vol. 11(3), pages 249-267, May.
  6. Marianne OJO, 2010. "Extending The Scope Of Prudential Supervision Regulatory Developments During And Beyond The Effective Periods Of The Post Bcci And The Capital Requirements Directives," Journal of Advanced Research in Law and Economics, ASERS Publishing, vol. 1(1), pages 51-66.
  7. Marianne OJO, 2010. "Liquidity Assistance And The Provision Of State Aid To Financial Institutions," Journal of Advanced Research in Law and Economics, ASERS Publishing, vol. 1(2), pages 137-157.
  8. Cho, Charles H. & Roberts, Robin W. & Patten, Dennis M., 2010. "The language of US corporate environmental disclosure," Accounting, Organizations and Society, Elsevier, vol. 35(4), pages 431-443, May.
  9. Jeffrey Cohen & Yuan Ding & Cédric Lesage & Hervé Stolowy, 2010. "Corporate Fraud and Managers’ Behavior: Evidence from the Press," Journal of Business Ethics, Springer, vol. 95(2), pages 271-315, September.
  10. Marc Nikitin & Hervé Stolowy & Anne Pezet & Charles Piot, 2010. "Éditorial," ACCRA, Association francophone de comptabilité, vol. 16(1), pages 3-6.
  11. Marc Nikitin & Hervé Stolowy & Anne Pezet & Charles Piot, 2010. "Éditorial. Cadre théorique versus contribution théorique," ACCRA, Association francophone de comptabilité, vol. 16(2), pages 3-6.
  12. Marc Nikitin & Hervé Stolowy & Anne Pezet & Charles Piot, 2010. "Éditorial. Les causes de rejet des articles au premier tour," ACCRA, Association francophone de comptabilité, vol. 16(3), pages 3-10.
  13. Rodrigo M Zeidan & Marcelo Resende, 2010. "Accounting and Economic Rates of Return: A Dynamic Econometric Investigation," Brazilian Review of Finance, Brazilian Society of Finance, vol. 8(1), pages 69-84.
  14. Marcelo Resende & Rodrigo Zeidan, 2010. "Adverse selection in the health insurance market: some empirical evidence," The European Journal of Health Economics, Springer;Deutsche Gesellschaft für Gesundheitsökonomie (DGGÖ), vol. 11(4), pages 413-418, August.
  15. Heitzman, Shane & Wasley, Charles & Zimmerman, Jerold, 2010. "The joint effects of materiality thresholds and voluntary disclosure incentives on firms' disclosure decisions," Journal of Accounting and Economics, Elsevier, vol. 49(1-2), pages 109-132, February.

2009

  1. Paul André & Anne Cazavan-Jeny & Wolfgang Dick & Chrystelle Richard & Peter Walton, 2009. "Fair Value Accounting and the Banking Crisis in 2008: Shooting the Messenger," Accounting in Europe, Taylor & Francis Journals, vol. 6(1), pages 3-24, June.
  2. Juan Manuel García Lara & Beatriz García Osma & Fernando Penalva, 2009. "The Economic Determinants of Conditional Conservatism," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 36(3‐4), pages 336-372, April.
  3. Osma, Beatriz García, 2009. "Kenneth A. Kim and John R. Nofsinger , Corporate governance (Second edition), Pearson International Edition, Upper Saddle River, New Jersey, USA (2007) ISBN 0-13-603871-9 xvii+164 pages, $47.60, [euro," The International Journal of Accounting, Elsevier, vol. 44(4), pages 418-421, December.
  4. Beatriz Garcia Osma & Steven Young, 2009. "R&D Expenditure and Earnings Targets," European Accounting Review, Taylor & Francis Journals, vol. 18(1), pages 7-32.
  5. Anne Cazavan-Jeny & Thomas Jeanjean, 2009. "IFRS1 : « Il faut tout changer pour que rien ne change »," ACCRA, Association francophone de comptabilité, vol. 15(1), pages 105-131.
  6. Jeanjean, Thomas & Stolowy, Hervé, 2009. "Determinants of board members' financial expertise -- Empirical evidence from France," The International Journal of Accounting, Elsevier, vol. 44(4), pages 378-402, December.
  7. 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.
  8. Thomas Jeanjean & Carlos Ramirez, 2009. "Back to the Origins of Positive Theories: A Contribution to an Analysis of Paradigm Changes in Accounting Research," Accounting in Europe, Taylor & Francis Journals, vol. 6(1), pages 107-126, June.
  9. 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.
  10. 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.
  11. Christian Leuz & Karl V. Lins & Francis E. Warnock, 2009. "Do Foreigners Invest Less in Poorly Governed Firms?," The Review of Financial Studies, Society for Financial Studies, vol. 22(8), pages 3245-3285, August.
  12. Marc Nikitin & Hervé Stolowy & Anne Pezet & Charles Piot, 2009. "Éditorial. Préserver et accroître une ressource rare : les réviseurs," ACCRA, Association francophone de comptabilité, vol. 15(2), pages 3-5.
  13. Nadia Smaili & Réal Labelle & Hervé Stolowy, 2009. "La publication d'une information financière non conforme à la loi et aux normes : déterminants et conséquences," ACCRA, Association francophone de comptabilité, vol. 15(1), pages 159-198.
  14. 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.
  15. Rodrigo Zeidan & Marcelo Resende, 2009. "Measuring Market Conduct in the Brazilian Cement Industry: A Dynamic Econometric Investigation," Review of Industrial Organization, Springer;The Industrial Organization Society, vol. 34(3), pages 231-244, May.
  16. James Brickley & Clifford Smith & Jerold Zimmerman & Janice Willett, 2009. "Using Organizational Architecture to Lead Change," Journal of Applied Corporate Finance, Morgan Stanley, vol. 21(2), pages 58-66, March.
  17. Feng Gao & Joanna Shuang Wu & Jerold Zimmerman, 2009. "Unintended Consequences of Granting Small Firms Exemptions from Securities Regulation: Evidence from the Sarbanes‐Oxley Act," Journal of Accounting Research, Wiley Blackwell, vol. 47(2), pages 459-506, May.

2008

  1. Beatriz Garcia Osma, 2008. "Board Independence and Real Earnings Management: The Case of R&D Expenditure," Corporate Governance: An International Review, Wiley Blackwell, vol. 16(2), pages 116-131, March.
  2. Thomas Jeanjean & Carlos Ramirez, 2008. "Aux sources des théories positives : contribution à une analyse des changements de paradigme dans la recherche en comptabilité," ACCRA, Association francophone de comptabilité, vol. 14(2), pages 5-25.
  3. 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.
  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, Wiley Blackwell, vol. 46(5), pages 1085-1142, December.
  5. 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.
  6. Azham & Ali & Lee Teck Heang & Rosli Mohamad & Marianne Ojo, 2008. "Internship and Audit Expectation Gap Among Undergraduate Students in Universiti Utara Malaysia," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, vol. 6(1), pages 55-74, January.
  7. 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.
  8. 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.
  9. Stanley C W Salvary, 2008. "Informedness of Economic Agents and the Quantity Theory of Money," The IUP Journal of Monetary Economics, IUP Publications, vol. 0(1), pages 61-85, February.
  10. 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.
  11. 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.

2007

  1. Anne Cazavan‐Jeny & Thomas Jeanjean, 2007. "Levels of voluntary disclosure in IPO prospectuses: an empirical analysis," Review of Accounting and Finance, Emerald Group Publishing Limited, vol. 6(2), pages 131-149, May.
  2. 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, Wiley Blackwell, vol. 15(6), pages 1413-1428, November.
  3. Juan Manuel Garcia Lara & Beatriz Garcia Osma & Fernando Penalva, 2007. "Board of Directors' Characteristics and Conditional Accounting Conservatism: Spanish Evidence," European Accounting Review, Taylor & Francis Journals, vol. 16(4), pages 727-755.
  4. 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.
  5. Richard Lambert & Christian Leuz & Robert E. Verrecchia, 2007. "Accounting Information, Disclosure, and the Cost of Capital," Journal of Accounting Research, Wiley Blackwell, vol. 45(2), pages 385-420, May.
  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.
  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.
  8. Marianne Ojo, 2007. "The Financial Services Authority: A Model of Improved Accountability?," Global Journal of Business Research, The Institute for Business and Finance Research, vol. 1(1), pages 83-96.
  9. 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.
  10. Stanley C W Salvary, 2007. "Equity Security Prices, Investors’ Planning Horizon, and Corporate Financial Planning," The IUP Journal of Financial Economics, IUP Publications, vol. 0(2), pages 7-20, June.
  11. Yuan Ding & Hervé Stolowy & Michel Tenenhaus, 2007. "R&D productivity: an exploratory international study," Review of Accounting and Finance, Emerald Group Publishing Limited, vol. 6(1), pages 86-101, February.
  12. 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.

2006

  1. Anne Cazavan-Jeny & Thomas Jeanjean, 2006. "The negative impact of R&D capitalization: A value relevance approach," European Accounting Review, Taylor & Francis Journals, vol. 15(1), pages 37-61.
  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, September.
  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.
  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.
  5. Luzi Hail & Christian Leuz, 2006. "International Differences in the Cost of Equity Capital: Do Legal Institutions and Securities Regulation Matter?," Journal of Accounting Research, Wiley Blackwell, vol. 44(3), pages 485-531, June.
  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.
  7. 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.
  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.
  9. Stanley C W Salvary, 2006. "Countries in Transition and Monetary Policy: A Framework for Policy Development," The IUP Journal of Monetary Economics, IUP Publications, vol. 0(1), pages 19-36, February.
  10. Marie Chavent & Yuan Ding & Linghui Fu & Herve Stolowy & Huiwen Wang, 2006. "Disclosure and determinants studies: An extension using the Divisive Clustering Method (DIV)," European Accounting Review, Taylor & Francis Journals, vol. 15(2), pages 181-218.
  11. Hervé Stolowy, 2006. "Éditorial," ACCRA, Association francophone de comptabilité, vol. 12(3), pages 3-4.

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, Wiley Blackwell, vol. 32(3‐4), pages 691-726, April.
  2. Anne Cazavan-Jeny & Thomas Jeanjean, 2005. "Pertinence de l’inscription à l’actif des frais de R&D : une étude empirique," ACCRA, Association francophone de comptabilité, vol. 11(1), pages 5-21.
  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.
  4. 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.
  5. 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.
  6. Herve Stolowy, 2005. "Nothing like the Enron affair could happen in France (!)," European Accounting Review, Taylor & Francis Journals, vol. 14(2), pages 405-415.

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.
  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.
  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, revues.org, vol. 7(4), pages 87-106, December.

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.
  2. 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, Wiley Blackwell, vol. 41(2), pages 347-362, May.
  3. Christian Leuz, 2003. "IAS Versus U.S. GAAP: Information Asymmetry–Based Evidence from Germany's New Market," Journal of Accounting Research, Wiley Blackwell, vol. 41(3), pages 445-472, June.
  4. 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.
  5. João L. C. Duque & Patrícia Teixeira Lopes, 2003. "Maturity and volatility effects on UK smiles," Portuguese Economic Journal, Springer;Instituto Superior de Economia e Gestao, vol. 2(3), pages 173-193, December.
  6. 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.
  7. Stanley C. W. Salvary, 2003. "Financial accounting information and the relevance/irrelevance issue," Global Business and Economics Review, Inderscience Enterprises Ltd, vol. 5(2), pages 140-175.
  8. 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.
  9. Herve Stolowy, 2003. "The Murphy-Kirk-Beresford Correspondence 1982-1996: Commentary on the Development of Financial Accounting Standards," European Accounting Review, Taylor & Francis Journals, vol. 12(2), pages 393-397.
  10. 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, revues.org, vol. 6(1), pages 39-62, March.
  11. 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, February.
  12. Hervé Stolowy & Eduard Pujol & Mauro Molinari, 2003. "Audit financier et contrôle interne. L'apport de la loi Sarbanes-Oxley," Revue française de gestion, Lavoisier, vol. 147(6), pages 133-143.
  13. Hervé Stolowy & Gaétan Breton, 2003. "La gestion des données comptables : une revue de la littérature," ACCRA, Association francophone de comptabilité, vol. 9(1), pages 125-151.
  14. 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.
  15. James A. Brickley & Clifford W. Smith & Jerold L. Zimmerman, 2003. "Corporate Governance, Ethics, And Organizational Architecture," Journal of Applied Corporate Finance, Morgan Stanley, vol. 15(3), pages 34-45, March.

2002

  1. Yuan Ding & Hervé Stolowy & Michel Tenenhaus, 2002. "L'internationalisation de la présentation des états financiers des sociétés françaises : une étude empirique longitudinale," ACCRA, Association francophone de comptabilité, vol. 8(1), pages 45-68.
  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(2), pages 143-143, June.
  3. 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.
  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.
  5. 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.

2001

  1. Amat, Oriol, 2001. "Financial statement analysis. An international perspective: By Peter Walton, Business Press/Thomson Learning, London, 2000, vi+305 pp," The International Journal of Accounting, Elsevier, vol. 36(2), pages 263-265, May.
  2. Thomas Jeanjean, 2001. "Incitations et contraintes à la gestion du résultat," ACCRA, Association francophone de comptabilité, vol. 7(1), pages 61-76.
  3. 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, May.
  4. Hervé Stolowy & Axel Haller & Volker Klockhaus, 2001. "La comptabilisation des marques : en France, en Allemagne et selon les règles de l'IASC," ACCRA, Association francophone de comptabilité, vol. 7(1), pages 41-60.
  5. 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.
  6. 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.
  7. 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.
  8. 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.
  9. Zimmerman, Jerold L., 2001. "Conjectures regarding empirical managerial accounting research," Journal of Accounting and Economics, Elsevier, vol. 32(1-3), pages 411-427, December.

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.
  2. Gordon, Lawrence A. & Loeb, Stephen E., 2000. "Healthcare and accounting," Journal of Accounting and Public Policy, Elsevier, vol. 19(1), pages 1-1.
  3. Leuz, C & Verrecchia, RE, 2000. "The economic consequences of increased disclosure," Journal of Accounting Research, Wiley Blackwell, vol. 38, pages 91-124.
  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.
  5. Christian Leuz & Dieter Pfaff, 2000. "Tribute to Dieter Ordelheide," European Accounting Review, Taylor & Francis Journals, vol. 9(3), pages 345-347.
  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(3), pages 1-1, June.
  7. James Brickley & Clifford Smith & Jerold Zimmerman, 2000. "An Introduction To Game Theory And Business Strategy," Journal of Applied Corporate Finance, Morgan Stanley, vol. 13(2), pages 84-98, June.
  8. 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 1-1, April.
  9. 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.
  10. 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.

1999

  1. Catherine Gowthorpe & Oriol Amat, 1999. "External reporting of accounting and financial information via the Internet in Spain," European Accounting Review, Taylor & Francis Journals, vol. 8(2), pages 365-371.
  2. 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.
  3. Claude Simon & Hervé Stolowy, 1999. "Vingt ans d'harmonisation comptable internationale," ACCRA, Association francophone de comptabilité, vol. 5(3), pages 45-60.
  4. 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.

1998

  1. Christian Leuz, 1998. "The role of accrual accounting in restricting dividends to shareholders," European Accounting Review, Taylor & Francis Journals, vol. 7(4), pages 579-604.
  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.
  3. Herve Stolowy & Michel Tenenhaus, 1998. "International accounting education in Western Europe," European Accounting Review, Taylor & Francis Journals, vol. 7(2), pages 289-314.
  4. Hervé Stolowy & Michel Tenenhaus, 1998. "L'enseignement de la comptabilité internationale en Europe," ACCRA, Association francophone de comptabilité, vol. 4(1), pages 129-151.
  5. 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.
  6. 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.

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.
  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.
  3. Christian Leuz & Dominic Deller & Michael Stubenrath, 1997. "An International Comparison of Accounting-Based Payout Restrictions in the United States, United Kingdom and Germany," Accounting and Business Research, Taylor & Francis Journals, vol. 28(2), pages 111-129, July.
  4. 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.
  5. 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.
  6. James A. Brickley & Clifford W. Smith & Jerold L. Zimmerman, 1997. "Management Fads And Organizational Architecture," Journal of Applied Corporate Finance, Morgan Stanley, vol. 10(2), pages 24-39, June.
  7. Jerold L. Zimmerman, 1997. "Eva And Divisional Performance Measurement: Capturing Synergies And Other Issues," Journal of Applied Corporate Finance, Morgan Stanley, vol. 10(2), pages 98-109, June.
  8. Ball, Ray & Watts, Ross L. & Zimmerman, Jerold L., 1997. "Editorial data," Journal of Accounting and Economics, Elsevier, vol. 23(1), pages 1-1, May.
  9. 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.
  10. 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.
  11. 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.

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.
  2. Ball, Ray & Watts, Ross L. & Zimmerman, Jerold L., 1996. "Editorial data," Journal of Accounting and Economics, Elsevier, vol. 21(1), pages 1-1, February.
  3. Ball, Ray & Watts, Ross L. & Zimmerman, Jerold L., 1996. "Editorial data," Journal of Accounting and Economics, Elsevier, vol. 21(2), pages 159-159, April.
  4. Ball, Ray & Watts, Ross L. & Zimmerman, Jerold L., 1996. "Editorial data," Journal of Accounting and Economics, Elsevier, vol. 21(3), pages 277-277, June.
  5. 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.

1995

  1. Amat, Oriol & Blake, John & Gowthorpe, Catherine, 1995. "Management of accounting: The case for an active role," European Management Journal, Elsevier, vol. 13(4), pages 416-422, December.
  2. 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, January.
  3. Ball, Ray & Watts, Ross L. & Zimmerman, Jerold L., 1995. "Editorial data," Journal of Accounting and Economics, Elsevier, vol. 19(1), pages 1-1, February.
  4. 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.
  5. Ball, Ray & Watts, Ross L. & Zimmerman, Jerold L., 1995. "Editorial data," Journal of Accounting and Economics, Elsevier, vol. 20(1), pages 1-1, July.
  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.
  7. Ball, Ray & Watts, Ross L. & Zimmerman, Jerold L., 1995. "Editorial data," Journal of Accounting and Economics, Elsevier, vol. 20(3), pages 227-227, December.

1994

  1. Blake, John & Amat, Oriol, 1994. "European accounting harmonisation: Myth or reality?," European Management Journal, Elsevier, vol. 12(3), pages 332-337, September.
  2. 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.
  3. James Brickley & Clifford W. Smith & Jerold L. Zimmerman, 1994. "Ethics, Incentives, And Organizational Design," Journal of Applied Corporate Finance, Morgan Stanley, vol. 7(2), pages 20-30, June.
  4. Ball, Ray & Watts, Ross L. & Zimmerman, Jerold L., 1994. "Editorial data," Journal of Accounting and Economics, Elsevier, vol. 18(1), pages 1-1, July.

1993

  1. Ross L. Watts, 1993. "Accounting For Executive Compensation," Journal of Applied Corporate Finance, Morgan Stanley, vol. 5(4), pages 83-88, January.
  2. 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.
  3. 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.
  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.

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.
  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.
  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.
  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.
  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.
  6. 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.
  7. Ball, Ray & Watts, Ross L. & Zimmerman, Jerold L., 1992. "Editorial data," Journal of Accounting and Economics, Elsevier, vol. 15(4), pages 443-443, December.

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.
  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.
  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.
  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.

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.
  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.
  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.
  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.
  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.
  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.

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.
  2. Ball, Ray & Watts, Rose L. & Zimmerman, Jerold L., 1989. "Editorial data," Journal of Accounting and Economics, Elsevier, vol. 11(2-3), pages 107-107, July.
  3. Ball, Ray & Watts, Ross L. & Zimmerman, Jerold L., 1989. "Editorial data," Journal of Accounting and Economics, Elsevier, vol. 11(4), pages 293-293, November.

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.
  2. Ball, Ray & Watts, Ross L. & Zimmerman, Jerold L., 1988. "Editorial data," Journal of Accounting and Economics, Elsevier, vol. 10(1), pages 1-1, January.
  3. Ball, Ray & Watts, Ross L. & Zimmerman, Jerold L., 1988. "Editorial data," Journal of Accounting and Economics, Elsevier, vol. 10(2), pages 87-87, April.
  4. Ball, Ray & Watts, Ross L. & Zimmerman, Jerold L., 1988. "Editorial data," Journal of Accounting and Economics, Elsevier, vol. 10(4), pages 275-275, December.

1987

  1. Salvary, Stanley C.W., 1987. "An Empirical Test of the Dominant Industry Hypothesis: Some Preliminary Evidence," Journal of Regional Analysis and Policy, Mid-Continent Regional Science Association, vol. 17(1), pages 1-26.
  2. 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.
  3. Ball, Ray & Watts, Ross L. & Zimmerman, Jerold L., 1987. "Editorial data," Journal of Accounting and Economics, Elsevier, vol. 9(1), pages 1-1, April.
  4. Ball, Ray & Watts, Ross L. & Zimmerman, Jerold L., 1987. "Editorial data," Journal of Accounting and Economics, Elsevier, vol. 9(2), pages 109-109, July.
  5. Ball, Ray & Watts, Ross L. & Zimmerman, Jerold L., 1987. "Editorial data," Journal of Accounting and Economics, Elsevier, vol. 9(3), pages 229-229, December.

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.
  2. Watts, Ross L. & Zimmerman, Jerold L., 1986. "Editorial data," Journal of Accounting and Economics, Elsevier, vol. 8(1), pages 1-1, March.
  3. Watts, Ross L. & Zimmerman, Jerold L., 1986. "Editorial data," Journal of Accounting and Economics, Elsevier, vol. 8(2), pages 91-91, June.
  4. Watts, Ross L. & Zimmerman, Jerold L., 1986. "Editorial data," Journal of Accounting and Economics, Elsevier, vol. 8(3), pages 173-173, October.

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.
  2. Watts, Ross L. & Zimmerman, Jerold L., 1985. "Editorial data," Journal of Accounting and Economics, Elsevier, vol. 7(1-3), pages 1-1, April.

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.
  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.
  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.
  4. Watts, Ross L. & Zimmerman, Jerold L., 1984. "Editorial data," Journal of Accounting and Economics, Elsevier, vol. 6(1), pages 1-1, April.
  5. Watts, Ross L. & Zimmerman, Jerold L., 1984. "Editorial data," Journal of Accounting and Economics, Elsevier, vol. 6(2), pages 99-99, August.

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.
  2. Watts, Ross L & Zimmerman, Jerold L, 1983. "Agency Problems, Auditing, and the Theory of the Firm: Some Evidence," Journal of Law and Economics, University of Chicago Press, vol. 26(3), pages 613-633, October.
  3. Watts, Ross L. & Zimmerman, Jerold L., 1983. "Editorial data," Journal of Accounting and Economics, Elsevier, vol. 5(1), pages 75-75, April.

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.
  2. Watts, Ross L. & Zimmerman, Jerold L., 1982. "Editorial data," Journal of Accounting and Economics, Elsevier, vol. 4(1), pages 1-1, July.
  3. Watts, Ross L. & Zimmerman, Jerold L., 1982. "Editorial data," Journal of Accounting and Economics, Elsevier, vol. 4(2), pages 55-55, October.
  4. L. Watts, Ross & Zimmerman, Jerold L., 1982. "Editorial data," Journal of Accounting and Economics, Elsevier, vol. 4(3), pages 143-143, December.

1981

  1. Watts, Ross L. & Zimmerman, Jerold L., 1981. "Editorial data," Journal of Accounting and Economics, Elsevier, vol. 3(1), pages 1-1, March.
  2. Watts, Ross L. & Zimmerman, Jerold L., 1981. "Editorial data," Journal of Accounting and Economics, Elsevier, vol. 3(2), pages 111-111, August.
  3. Watts, Ross L. & Zimmerman, Jerold L., 1981. "Editorial data," Journal of Accounting and Economics, Elsevier, vol. 3(3), pages 181-181, December.

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.
  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 565-568, May.
  3. Watts, Ross L. & Zimmerman, Jerold L., 1980. "Editorial data," Journal of Accounting and Economics, Elsevier, vol. 2(2), pages 93-93, August.

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.
  2. Watts, Ross L. & Zimmerman, Jerold L., 1979. "Editorial data," Journal of Accounting and Economics, Elsevier, vol. 1(2), pages 91-91, August.
  3. Watts, Ross L. & Zimmerman, Jerold L., 1979. "Editorial data," Journal of Accounting and Economics, Elsevier, vol. 1(3), pages 163-163, December.

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.

1977

  1. 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 1802-1808, December.
  2. Zimmerman, Jl, 1977. "Municipal Accounting Maze - Analysis Of Political Incentives," Journal of Accounting Research, Wiley Blackwell, vol. 15, pages 107-155.
  3. Jerold L. Zimmerman, 1977. "Decision Models for Individual Scientists Involved in Basic Research," Management Science, INFORMS, vol. 23(10), pages 1109-1116, June.
  4. Gaver, Kenneth M & Zimmerman, Jerold L, 1977. "An Analysis of Competitive Bidding on BART Contracts," The Journal of Business, University of Chicago Press, vol. 50(3), pages 279-295, July.

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.
  2. Watts, Ross L, 1976. "Comments on "On the Informational Content of Dividends."," The Journal of Business, University of Chicago Press, vol. 49(1), pages 81-85, January.
  3. Watts, Ross L, 1976. "Comments on "The Impact of Dividend and Earnings Announcements: A Reconciliation."," The Journal of Business, University of Chicago Press, vol. 49(1), pages 97-106, January.
  4. Watts, Ross L, 1976. "Finance and Accounting: Discussion," Journal of Finance, American Finance Association, vol. 31(2), pages 677-679, May.

1974

  1. Zimmerman, J, 1974. "Price-Level Restatements - Technical Note," Journal of Accounting Research, Wiley Blackwell, vol. 12(2), pages 372-382.

1973

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

1972

  1. Ball, Ray & Watts, Ross, 1972. "Some Time Series Properties of Accounting Income," Journal of Finance, American Finance Association, vol. 27(3), pages 663-681, June.

Books

2010

  1. Zeidan, Rodrigo M. & Guimarães, Edson Peterli, 2010. "Acordos do Mercosul com terceiros países," Textos para Discussão - CEPAL/IPEA, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL), number 28138 edited by Cepal, March.

2005

  1. Leuz, Christian & Pfaff, Dieter & Hopwood, Anthony (ed.), 2005. "The Economics and Politics of Accounting: International Perspectives on Research Trends, Policy, and Practice," OUP Catalogue, Oxford University Press, number 9780199286782, Decembrie.

2004

  1. Leuz, Christian & Pfaff, Dieter & Hopwood, Anthony (ed.), 2004. "The Economics and Politics of Accounting: International Perspectives on Trends, Policy, and Practice," OUP Catalogue, Oxford University Press, number 9780199260621, Decembrie.

Chapters

2015

  1. Thomas Jeanjean, 2015. "PlaNet Finance China: New Models of Microfinance in Tongwei," World Scientific Book Chapters, in: ESSEC Business School (ed.), Experiencing Innovation in Asia Cases in Business Model Development, chapter 3, pages 45-81, World Scientific Publishing Co. Pte. Ltd..

2010

  1. Christian Leuz & Karl V. Lins & Francis E. Warnock, 2010. "Do Foreigners Invest Less in Poorly Governed Firms?," NBER Chapters, in: Corporate Governance, National Bureau of Economic Research, Inc.

1997

  1. Stanley C. W. Salvary, 1997. "Planning for National Development: An Agenda Guided by the Socioeconomic System’s Social Philosophy," Palgrave Macmillan Books, in: Manas Chatterji (ed.), Regional Science: Perspectives for the Future, chapter 25, pages 361-383, Palgrave Macmillan.

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