Research classified by Journal of Economic Literature (JEL) codes

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Top JEL
/ M: Business Administration and Business Economics; Marketing; Accounting; Personnel Economics
/ / M4: Accounting
/ / / M40: General
/ / / M41: Accounting
/ / / M42: Auditing
/ / / M48: Government Policy and Regulation
/ / / M49: Other

2016

• Li, Oliver Zhen & Lin, Yupeng & Robinson, John R., 2016, "The effect of capital gains taxes on the initial pricing and underpricing of IPOs," Journal of Accounting and Economics, Elsevier, volume 61, issue 2, pages 465-485, DOI: 10.1016/j.jacceco.2015.10.004.
• Dyer, Travis & Lang, Mark & Stice-Lawrence, Lorien, 2016, "Do managers really guide through the fog? On the challenges in assessing the causes of voluntary disclosure," Journal of Accounting and Economics, Elsevier, volume 62, issue 2, pages 270-276, DOI: 10.1016/j.jacceco.2016.08.001.
• Sun, Jerry & Liu, Guoping, 2016, "Does analyst coverage constrain real earnings management?," The Quarterly Review of Economics and Finance, Elsevier, volume 59, issue C, pages 131-140, DOI: 10.1016/j.qref.2015.03.009.
• Santo, H. & Taylor, P.H. & Eatock Taylor, R. & Stansby, P., 2016, "Decadal variability of wave power production in the North-East Atlantic and North Sea for the M4 machine," Renewable Energy, Elsevier, volume 91, issue C, pages 442-450, DOI: 10.1016/j.renene.2016.01.086.
• Manzaneque, Montserrat & Priego, Alba María & Merino, Elena, 2016, "Corporate governance effect on financial distress likelihood: Evidence from Spain," Revista de Contabilidad - Spanish Accounting Review, Elsevier, volume 19, issue 1, pages 111-121, DOI: 10.1016/j.rcsar.2015.04.001.
• Caro, Norma Patricia, 2016, "Predicción de fracaso empresarial en empresas de Argentina, Chile y Perú a través de indicadores contables," Revista de Dirección y Administración de Empresas, Universidad del País Vasco - Escuela Universitaria de Estudios Empresariales de San Sebastián.
• Terutomo Ozawa, 2016, "The Evolution of the World Economy," Books, Edward Elgar Publishing, number 14828, ISBN: ARRAY(0x6c0bca68).
• Sven-Erik Sjöstrand, 2016, "Rethinking Corporate Governance," Books, Edward Elgar Publishing, number 15054, ISBN: ARRAY(0x6d98edd8).
• Paula Diane Parker & Nancy J. Swanson & Michael T. Dugan, 2016, "Management of pension discount rate and financial health," Journal of Financial Economic Policy, Emerald Group Publishing Limited, volume 8, issue 2, pages 142-162, May, DOI: 10.1108/JFEP-08-2015-0047.
• Judy Oliver & Gillian Vesty & Albie Brooks, 2016, "Conceptualising integrated thinking in practice," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 31, issue 2, pages 228-248, February, DOI: 10.1108/MAJ-10-2015-1253.
• Arthur Charpentier & Mathieu Pigeon, 2016, "Macro vs. Micro Methods in Non-Life Claims Reserving (an Econometric Perspective)," Risks, MDPI, volume 4, issue 2, pages 1-18, May.
• Pierre Picard, 2016, "A Note on Health Insurance under Ex Post Moral Hazard," Risks, MDPI, volume 4, issue 4, pages 1-9, October.
• Arthur Charpentier & Mathieu Pigeon, 2016, "Macro vs. Micro Methods in Non-Life Claims Reserving (an Econometric Perspective)," Working Papers, HAL, number hal-01280033, Feb.
• Pierre Picard, 2016, "A note on health insurance under ex post moral hazard," Working Papers, HAL, number hal-01353597, Aug.
• Pierre Picard, 2016, "A note on health insurance under ex post moral hazard," Working Papers, HAL, number hal-01385520, Oct.
• Abdullah Al-Maghzom & Khaled Hussainey & Doaa Aly, 2016, "Value Relevance Of Voluntary Risk Disclosure Levels: Evidence From Saudi Banks," Accounting & Taxation, The Institute for Business and Finance Research, volume 8, issue 1, pages 1-25.
• Xudong Li, 2016, "The Impact Of The Sarbanes-Oxley Act On Earnings Management Using Classification Shifting Evidence From Core Earnings And Special Items," Accounting & Taxation, The Institute for Business and Finance Research, volume 8, issue 1, pages 39-48.
• Thomas A. Buchman & Peter Harris & Michelle Liu, 2016, "Gaap Vs. Ifrs Treatment Of Leases And The Impact On Financial Ratios," Review of Business and Finance Studies, The Institute for Business and Finance Research, volume 7, issue 1, pages 93-104.
• Jose Manuel Valencia-Moreno & Maria del Mar Obregon Angulo & Clementina Garcia Martinez, 2016, "New Technological Capabilities Of Public Accountants In Mexico, Las Nuevas Capacidades Tecnologicas De Los Contadores Publicos En Mexico," Revista Global de Negocios, The Institute for Business and Finance Research, volume 4, issue 3, pages 101-111.
• Maria Antonieta Monserrat Vera Munoz & Rafaela Martinez Mendez & Gerardo Serafin Vera Munoz & Anahi Tlachi Cuautle, 2016, "Corporate Social Responsibility And Professionals Of Economic Sciences – Administrative , Responsabilidad Social Empresarial Y Los Profesionales De Las Ciencias Económico - Administrativas," Revista Global de Negocios, The Institute for Business and Finance Research, volume 4, issue 6, pages 1-12.
• Gabino Garcia Tapia & Rocio del Alba Llarena de Thierry & Maria Magdalena Chain Palavicini & Sofia Ilona Contreras Solyomvary & Adrian Mendez Salvatorio & Eduardo Herrerias Aristi & Mauricio Reyna Lar, 2016, "IMPLEMENTATION OF INITIATIVES OF CORPORATE SOCIAL RESPONSIBILITY (CSR) IN SMALL AND MEDIUM-SIZED ENTERPRISES: DEVELOPMENT OF AN INSTRUMENT TO MEASURE CSR IN THE MEXICAN SMEs,IMPLEMENTACION DE INICIATIVAS DE RESPONSABILIDAD SOCIAL EN LAS PEQUENAS Y ME," Revista Global de Negocios, The Institute for Business and Finance Research, volume 4, issue 6, pages 21-38.
• Jose de Jesus Moreno Neri & Virginia Guadalupe Lopez Torres & Maria del Mar Obregon Angulo & Santiago Alejandro Arellano Zepeda, 2016, "Economic Impact Of Tax Applied To Non-Core Higy Calorie Foods In Bakery, Impacto Economico Del Impuesto Aplicado A Alimentos No Basicos Con Alto Contenido Calorico En El Giro De Panaderia," Revista Internacional Administracion & Finanzas, The Institute for Business and Finance Research, volume 9, issue 6, pages 45-57.
• M. Mansoor Khan, 2016, "CSR standards and Islamic banknig practice: A case of Meezan Bank of Pakistan," Journal of Developing Areas, Tennessee State University, College of Business, volume 50, issue 5, pages 295-306, Special I.
• Badri, Ahmad & Zamanzadeh, Hamid, 2016, "The Role of Unbalanced Balance Sheet of Banking System in Creating the Puzzle of Interest Rate, Inflation and Liquidity Growth: Evidence from Iran," Journal of Money and Economy, Monetary and Banking Research Institute, Central Bank of the Islamic Republic of Iran, volume 11, issue 2, pages 173-191, April.
• Ernesto Sandoval, 2016, "Guía para la administración del riesgo empresarial, una herramienta práctica para el revisor fiscal en Colombia Patterns in Neighboring Areas: Colombia," Lúmina. Revista iberoamericana de Contabilidad, Administración y Economía, Facultad de Ciencias Contables, Económicas y Administrativas, Universidad de Manizales., volume 0, issue 17, pages 58-75, Septiembr.
• Kovalev A. E., 2016, "The value of simulation in accounting to inform management decisions," World of economics and management / Vestnik NSU. Series: Social and Economics Sciences, Socionet, volume 16, issue 4, pages 120-130.
• Mazur, Jacek, 2016, "Contribution of the Supreme Audit Office of Poland to Legislation and Experiences of Some Other SAIs," Public Finance Quarterly, Corvinus University of Budapest, volume 61, issue 3, pages 343-359.
• Ojo, Marianne, 2016, "E commerce as a tool for resource expansion: postal partnerships, data protection legislation and the mitigation of implementation gaps," MPRA Paper, University Library of Munich, Germany, number 70175, Mar.
• Ojo, Marianne & Newton, Sarah, 2016, "Assessing the appropriateness of zero and negative interest rate regimes: recent developments and comparative analyses," MPRA Paper, University Library of Munich, Germany, number 72696, Jul.
• Ozili, P K, 2016, "Earnings Quality and IFRS Research in Africa: Recent Evidence, Issues and Future Direction," MPRA Paper, University Library of Munich, Germany, number 73905, Aug.
• Ozili, Peterson K, 2016, "Fraud Detection, Conservatism and Political Economy of Whistle Blowing," MPRA Paper, University Library of Munich, Germany, number 74982, Nov.
• Popoola, Oluwatoyin Muse Johnson & Ahmad, Ayoib B Che & Abdullah, Zaimah & Idris, Kamil Md & Abu Bakar, Fathiyyah, 2016, "An empirical effect of Fraud Specific Problem Representation on Accountants’ Skills and Fraud Risk Assessment," MPRA Paper, University Library of Munich, Germany, number 75931, Dec.
• Popoola, Oluwatoyin Muse Johnson & Ratnawati, Vince & Hamid, Mohamad Ali Abdul, 2016, "The interaction effect of Institutional Ownership and Firm Size on the relationship between Managerial Ownership and Earnings Management," MPRA Paper, University Library of Munich, Germany, number 75943, Dec.
• Popoola, Oluwatoyin Muse Johnson & Ahmad, Ayoib B Che & Kehinde, Oyewumi Hassan, 2016, "Determinants of Internal Audit Task Performance in Nigerian Tertiary Institutions: A Conceptual Approach," MPRA Paper, University Library of Munich, Germany, number 75944, Dec.
• Popoola, Oluwatoyin Muse Johnson & Rayaan, Baz & Samsudin, Rose Shamsiah & Ahmad, Ayoib B. Che, 2016, "The Moderating role of Capability Element of Fraud on Internal Industry Factors and Fraud Prevention in Saudi Arabian Banking Sector," MPRA Paper, University Library of Munich, Germany, number 75945, Dec.
• Bagus, Philipp & Howden, David, 2016, "Central Bank Balance Sheet Analysis," MPRA Paper, University Library of Munich, Germany, number 79801.
• Stukach, Victor & Shumakova, Oksana & Anicina, Nadejda & Pomogaev, Vitaly, 2016, "Influence on Transaction Costs and Market Barriers of Organizational Behaviour and Culture of the Rural Population: Analysis and Research Practice," MPRA Paper, University Library of Munich, Germany, number 83326, revised 2017.
• David Mares, 2016, "Accounting and Controlling Business Management System," ACTA VSFS, University of Finance and Administration, volume 10, issue 2, pages 126-141.
• Reuter, Ute, 2016, "Success of Digitalization in Service Procurement," Journal of Competences, Strategy & Management, Rainer Hampp Verlag, volume 8, pages 107-140.
• Ковалев А. Е., 2016, "Значение моделирования в бухгалтерском учете для информационного обеспечения управленческих решений. The value of simulation in accounting to inform management decisions," Мир экономики и управления // Вестник НГУ. Cерия: Cоциально-экономические науки, Socionet;Новосибирский государственный университет, volume 16, issue 4, pages 120-130.
• Emilia Vasile & Daniela Mitran, 2016, "The Future of Knowledge in the Internal Audit," Proceedings of Harvard Square Symposium, The Future of Knowledge, April 29-30, 2016, Research Association for Interdisciplinary Studies, number 202.
• Michael Krapp & Kai Sandner, 2016, "Impact of an equal pay norm on the optimal design of incentive contracts," Journal of Business Economics, Springer, volume 86, issue 3, pages 301-338, April, DOI: 10.1007/s11573-015-0779-z.
• Nan-Ting Kuo & Cheng-Few Lee, 2016, "A potential benefit of increasing book–tax conformity: evidence from the reduction in audit fees," Review of Accounting Studies, Springer, volume 21, issue 4, pages 1287-1326, December, DOI: 10.1007/s11142-016-9367-x.
• Carlo Alberto Magni, 2016, "An Average-Based Accounting Approach to Capital Asset Investments: The Case of Project Finance," European Accounting Review, Taylor & Francis Journals, volume 25, issue 2, pages 275-286, June, DOI: 10.1080/09638180.2015.1009143.
• Pablo de Llano Monelos & Carlos Piñeiro Sánchez & Manuel Rodríguez López, 2016, "Predicción del fracaso empresarial. Una contribución a la síntesis de una teoría mediante el análisis comparativo de distintas técnicas de predicción," Estudios de Economia, University of Chile, Department of Economics, volume 43, issue 2 Year 20, pages 163-198, December.
• Inna Makarenko & Oleksiy Plastun, 2016, "Quasi-Competitiveness of the Audit Services Market in Ukraine: The Aspect of European Integration," Visnyk of the National Bank of Ukraine, National Bank of Ukraine, issue 237, pages 27-41, DOI: 10.26531/vnbu2016.237.027.

2015

• Saule Spatayeva & Diana Ismailova & Almagul Nurgalieva, 2015, "Theoretical And Methodical Bases Of Constructing The Accounting System And Cost Analysis For The Production Cost Of The Food Industry Of Kazakhstan," CBU International Conference Proceedings, ISE Research Institute, volume 3, issue 0, pages 165-180, September, DOI: 10.12955/cbup.v3.598.
• Cristina Raluca Popescu & Veronica Adriana Popescu & Gheorghe N. Popescu, 2015, "The Entrepreneur`s Role in the Performance Growth of the Financial Audit Activity in Romania," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, volume 17, issue 38, pages 228-228, February.
• Domenico Morrone & Angeloantonio Russo & Donato Calace, 2015, "Family Firms’ CSR Actions: the Case of Barilla," International Conference on Marketing and Business Development Journal, The Bucharest University of Economic Studies, volume 1, issue 1, pages 366-376, July.
• Bernardo Bátiz-Lazo & Rasol Eskandari & John Goddard, 2015, "Online publishing and citation success in the accounting, business and economic history of Spain, 1997–2011," Investigaciones de Historia Económica - Economic History Research (IHE-EHR), Journal of the Spanish Economic History Association, Asociación Española de Historia Económica, volume 11, issue 03, pages 153-163.
• Kurt A. Desender & Mircea Epure, 2015, "Corporate Governance and Corporate Social Performance: The Influence of Boards, Ownership and Institutions," Working Papers, Barcelona School of Economics, number 730, Sep.
• Belfo Fernando & Trigo António & Estébanez Raquel Pérez, 2015, "Impact of ICT Innovative Momentum on Real-Time Accounting," Business Systems Research, Sciendo, volume 6, issue 2, pages 1-17, September, DOI: 10.1515/bsrj-2015-0007.
• Stefano Zambon & David Monciardini, 2015, "Intellectual capital and innovation. A guideline for future research," Journal of Innovation Economics, De Boeck Université, volume 0, issue 2, pages 13-26.
• José I. Sastoque Rubio & Luis H. Restrepo Sierra, 2015, "Modelo para el análisis de la aplicación de la NIC 41 en las empresas ganaderas en el departamento del Meta," Revista Lebret, Universidad Santo Tomás - Bucaramanga, volume 7, pages 27-51.
• Thierry Nobre & Cindy Zawadzki, 2015, "Analyse par la théorie de la traduction de l’abandon et du détournement d’outils lors de l’introduction d’un contrôle de gestion en PME," Revue Finance Contrôle Stratégie, revues.org, volume 18, issue 1, pages 1-20, March.
• Ho, Shirley J. & Mallick, Sushanta K., 2015, "A Copayment Auditing Scheme for Financial Misreporting," The International Journal of Accounting, Elsevier, volume 50, issue 1, pages 53-74, DOI: 10.1016/j.intacc.2014.12.002.
• Braam, Geert & Nandy, Monomita & Weitzel, Utz & Lodh, Suman, 2015, "Accrual-based and real earnings management and political connections," The International Journal of Accounting, Elsevier, volume 50, issue 2, pages 111-141, DOI: 10.1016/j.intacc.2013.10.009.
• Dong, Bei & Robinson, Dahlia & Robinson, Michael, 2015, "The market's response to earnings surprises after first-time going-concern modifications," Advances in accounting, Elsevier, volume 31, issue 1, pages 21-32, DOI: 10.1016/j.adiac.2015.03.001.
• Chen, Fu-Hsiang & Chi, Der-Jang & Wang, Yi-Cheng, 2015, "Detecting biotechnology industry's earnings management using Bayesian network, principal component analysis, back propagation neural network, and decision tree," Economic Modelling, Elsevier, volume 46, issue C, pages 1-10, DOI: 10.1016/j.econmod.2014.12.035.
• Bloomfield, Matthew J. & Bloomfield, Robert, 2015, "Discussion of delegated trade and the pricing of public and private information," Journal of Accounting and Economics, Elsevier, volume 60, issue 2, pages 104-109, DOI: 10.1016/j.jacceco.2015.09.001.
• Beneish, M.D. & Lee, C.M.C. & Nichols, D.C., 2015, "In short supply: Short-sellers and stock returns," Journal of Accounting and Economics, Elsevier, volume 60, issue 2, pages 33-57, DOI: 10.1016/j.jacceco.2015.08.001.
• Huang, Pinghsun & Guo, Jun & Ma, Tongshu & Zhang, Yan, 2015, "Does the value of cash holdings deteriorate or improve with material weaknesses in internal control over financial reporting?," Journal of Banking & Finance, Elsevier, volume 54, issue C, pages 30-45, DOI: 10.1016/j.jbankfin.2015.01.007.
• Jones, Stewart & Johnstone, David & Wilson, Roy, 2015, "An empirical evaluation of the performance of binary classifiers in the prediction of credit ratings changes," Journal of Banking & Finance, Elsevier, volume 56, issue C, pages 72-85, DOI: 10.1016/j.jbankfin.2015.02.006.
• Khedmati, Mehdi & Navissi, Farshid & Shams, Syed & Vinkler, Daniel, 2015, "News announcement effects of compliance with section 404 of SOX: Evidence from non-accelerated filers," Journal of Contemporary Accounting and Economics, Elsevier, volume 11, issue 3, pages 231-244, DOI: 10.1016/j.jcae.2015.07.003.
• Abdallah, Abed Al-Nasser & Hassan, Mostafa Kamal & McClelland, Patrick L., 2015, "Islamic financial institutions, corporate governance, and corporate risk disclosure in Gulf Cooperation Council countries," Journal of Multinational Financial Management, Elsevier, volume 31, issue C, pages 63-82, DOI: 10.1016/j.mulfin.2015.02.003.
• Pérez-Méndez, José Antonio & Machado-Cabezas, Ángel, 2015, "Relationship between management information systems and corporate performance," Revista de Contabilidad - Spanish Accounting Review, Elsevier, volume 18, issue 1, pages 32-43, DOI: 10.1016/j.rcsar.2014.02.001.
• Caro, Norma Patricia, 2015, "Descripción de empresas en crisis financiera: el caso de Argentina en las décadas del 1990 y 2000," Revista de Dirección y Administración de Empresas, Universidad del País Vasco - Escuela Universitaria de Estudios Empresariales de San Sebastián.
• Saitua Iribar, Ainhoa & Moya Gutiérrez, Soledad & Vázquez Arias, Isabel, 2015, "Informe de gestión de empresas cotizadas. Valoración crítica de la guía de la CNMV y propuesta para analizar la información divulgada," Revista de Dirección y Administración de Empresas, Universidad del País Vasco - Escuela Universitaria de Estudios Empresariales de San Sebastián.
• Bryn Jones, 2015, "Corporate Power and Responsible Capitalism?," Books, Edward Elgar Publishing, number 13838, ISBN: ARRAY(0x6adb0030).
• Geoffrey Jones & Andrea Lluch (ed.), 2015, "The Impact of Globalization on Argentina and Chile," Books, Edward Elgar Publishing, number 15723, ISBN: ARRAY(0x698e9098).
• Oluwatoyin Muse Johnson Popoola & Ayoib B Che-Ahmad & Rose Shamsiah Samsudin, 2015, "An empirical investigation of fraud risk assessment and knowledge requirement on fraud related problem representation in Nigeria," Accounting Research Journal, Emerald Group Publishing Limited, volume 28, issue 1, pages 78-97, July, DOI: 10.1108/ARJ-08-2014-0067.
• Matthew Ntow-Gyamfi & Godfred Alufar Bokpin & Albert Gemegah, 2015, "Corporate governance and transparency: evidence from stock return synchronicity," Journal of Financial Economic Policy, Emerald Group Publishing Limited, volume 7, issue 2, pages 157-179, May, DOI: 10.1108/JFEP-10-2013-0055.
• Siasa Issa Mzenzi & Abeid Francis Gaspar, 2015, "External auditing and accountability in the Tanzanian local government authorities," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 30, issue 6/7, pages 681-702, July, DOI: 10.1108/MAJ-04-2014-1028.
• Rainer Lenz & Ulrich Hahn, 2015, "A synthesis of empirical internal audit effectiveness literature pointing to new research opportunities," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 30, issue 1, pages 5-33, January, DOI: 10.1108/MAJ-08-2014-1072.
• Andrew D. Chambers & Marjan Odar, 2015, "A new vision for internal audit," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 30, issue 1, pages 34-55, January, DOI: 10.1108/MAJ-08-2014-1073.
• Loïc Decaux & Gerrit Sarens, 2015, "Implementing combined assurance: insights from multiple case studies," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 30, issue 1, pages 56-79, January, DOI: 10.1108/MAJ-08-2014-1074.
• Dominic S.B. Soh & Nonna Martinov-Bennie, 2015, "Internal auditors’ perceptions of their role in environmental, social and governance assurance and consulting," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 30, issue 1, pages 80-111, January, DOI: 10.1108/MAJ-08-2014-1075.
• Tyge-F. Kummer & Kishore Singh & Peter Best, 2015, "The effectiveness of fraud detection instruments in not-for-profit organizations," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 30, issue 4/5, pages 435-455, May, DOI: 10.1108/MAJ-08-2014-1083.
• Vukasin Lale, Maja Andjelkovic, 2015, "Validity Of Accounting Information For Management In The Process Of Decision Making," Ekonomika, Journal for Economic Theory and Practice and Social Issues, „Ekonomika“ Society of Economists, Niš (Serbia), number 2014-04, Jan.
• Mikhail V. Oet & John M. Dooley & Stephen J. Ong, 2015, "The Financial Stress Index: Identification of Systemic Risk Conditions," Risks, MDPI, volume 3, issue 3, pages 1-25, September.
• Nirosh Kuruppu & Peter Oyelere & Hamdan Al Jabri, 2015, "Internet Financial Reporting And Disclosure Practices Of Publicly Traded Corporations: Evidence From Sri Lanka," Accounting & Taxation, The Institute for Business and Finance Research, volume 7, issue 1, pages 75-91.
• Fernando Juárez, 2015, "The Accounting Equation Inequality: A Set Theory Approach," Global Journal of Business Research, The Institute for Business and Finance Research, volume 9, issue 3, pages 97-104.
• Nor Asma Lode & Mohd Atef Md Yusof*, 2015, "Pension accounting disclosures and stock market reactions," Journal of Developing Areas, Tennessee State University, College of Business, volume 49, issue 3, pages 407-416, July-Sepe.
• Patrick Velte & Carl-Christian Freidank, 2015, "The link between in- and external rotation of the auditor and the quality of financial accounting and external audit," European Journal of Law and Economics, Springer, volume 40, issue 2, pages 225-246, October, DOI: 10.1007/s10657-012-9361-0.
• William Forbes & Aloysius Igboekwu, 2015, "The explanatory power of representative agent earnings momentum models," Review of Quantitative Finance and Accounting, Springer, volume 44, issue 3, pages 473-492, April, DOI: 10.1007/s11156-013-0414-4.
• Derek Mohammed & Ronda Mariani & Shereeza Mohammed, 2015, "Cybersecurity Challenges and Compliance Issues within the U.S. Healthcare Sector," International Journal of Business and Social Research, LAR Center Press, volume 5, issue 2, pages 55-66, February.
• Derek Mohammed & Ronda Mariani & Shereeza Mohammed, 2015, "Cybersecurity Challenges and Compliance Issues within the U.S. Healthcare Sector," International Journal of Business and Social Research, MIR Center for Socio-Economic Research, volume 5, issue 2, pages 55-66, February.
• Carlo Alberto Magni, 2015, "Pseudo-naïve approaches to investment performance measurement," Centro Studi di Banca e Finanza (CEFIN) (Center for Studies in Banking and Finance), Universita di Modena e Reggio Emilia, Dipartimento di Economia "Marco Biagi", number 0051, Feb.
• Jos Jansen & Andreas Pollak, 2015, "Strategic Disclosure of Demand Information by Duopolists: Theory and Experiment," Discussion Paper Series of the Max Planck Institute for Behavioral Economics, Max Planck Institute for Behavioral Economics, number 2015_09, Jul.
• Nancu Dumitru, 2015, "Supply Chain Management – A Theoretical Approach," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 566-570, May.
• Nancu Dumitru & Nancu Dorinela, 2015, "A Conceptual Model for the Analysis of Supply Chain Performance by Reducing Costs," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 571-576, May.
• Carata? Maria Alina & Spãtariu Elena Cerasela & Margaritti Doina, 2015, "The Accounting Option: Fair Or Favourable Image?," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 692-696, May.
• Mitica Pepi, 2015, "Regulatory Accounting When Securities Markets Are Stressed," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 529-533, May.
• Aldona Kamela-Sowinska, 2015, "Accounting Integration Issues Of Eu Member States," Equilibrium. Quarterly Journal of Economics and Economic Policy, Institute of Economic Research, volume 10, issue 2, pages 223-236, June, DOI: 10.12775/EQUIL.2015.021.
• Ilie Răscolean & Ileana-Sorina Rakos, 2015, "Financial analysis based on the annual balance," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 15, issue 2, pages 121-132.
• Ojo, Marianne, 2015, "Enhancing the reliability of performance measures in empirical based research: leverage ratios and theoretical based research," MPRA Paper, University Library of Munich, Germany, number 61789, Feb.
• Marianne, Ojo, 2015, "Long term funding and regulation: facilitating financial stability and development in low income developing countries," MPRA Paper, University Library of Munich, Germany, number 62383, Feb.
• Ojo, Marianne, 2015, "Implementing Basel III through the Capital Requirements Directive (CRD) IV: leverage ratios and capital adequacy requirements," MPRA Paper, University Library of Munich, Germany, number 62635, Mar.
• Marianne, Ojo, 2015, "Long term funding and regulation: facilitating financial stability and development (low income developing countries)," MPRA Paper, University Library of Munich, Germany, number 63406, Feb.
• Reddy, Kotapati Srinivasa, 2015, "Revisiting and Reinforcing the Farmers Fox Theory: A Study (Test) of Three Cases in Cross-border Inbound Acquisitions," MPRA Paper, University Library of Munich, Germany, number 63561, revised 2015.
• Reddy, Kotapati Srinivasa, 2015, "Extant Reviews on Entry-mode/Internationalization, Mergers & Acquisitions, and Diversification: Understanding Theories and Establishing Interdisciplinary Research," MPRA Paper, University Library of Munich, Germany, number 63744, revised 2015.
• Onali, Enrico & Ginesti, Gianluca, 2015, "New Accounting Rules for Loan Loss Provisions in Europe: Much Ado about Nothing?," MPRA Paper, University Library of Munich, Germany, number 64266, Jan, revised 10 May 2015.
• Ojo, Marianne, 2015, "Harmonising Hayek and Posner: revisiting Posner, Hayek & the economic analysis of Law," MPRA Paper, University Library of Munich, Germany, number 64780, Jun.
• Ojo, Marianne, 2015, "Harmonising Hayek and Posner: revisiting Posner, Hayek & the economic analysis of Law," MPRA Paper, University Library of Munich, Germany, number 65086, Jun.
• 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, University Library of Munich, Germany, number 65190, Jun.
• Ojo, Marianne, 2015, "Decentralisation and The Evolution of Common Law," MPRA Paper, University Library of Munich, Germany, number 65803, Jul.
• Popoola, Oluwatoyin Muse Johnson & Che-Ahmad, Ayoib & Samsudin, Rose Shamsiah, 2015, "Forensic Accountant and Auditor Knowledge and Skills Requirements for Task Performance Fraud Risk Assessment in the Nigerian Public Sector," MPRA Paper, University Library of Munich, Germany, number 66655, Feb, revised 15 Jun 2015.
• Ojo, Marianne & Van Akkeren, Jeanette, 2015, "Evolving roles of accountants as resources for greater accountability in financial reporting, legislative and judicial processes," MPRA Paper, University Library of Munich, Germany, number 68114.
• Azimi, Mohammad Naim, 2015, "Impact of Organization Internal Factors on Ethical Intensity of Accountants in Afghanistan," MPRA Paper, University Library of Munich, Germany, number 69532, Jun, revised 10 Aug 2015.
• Ozili, Peterson K, 2015, "Forensic Accounting and Fraud: A Review of Literature and Policy Implications," MPRA Paper, University Library of Munich, Germany, number 77236.
• Irene Clara PISÓN FERNà NDEZ & Félix PUIME GUILLEN & Miguel à ngel CRESPO CIBRà N, 2015, "Factores Determinantes De La Rentabilidad De Los Accionistas En Plantas Fotovoltaicas En Galicia," Revista Galega de Economía, University of Santiago de Compostela. Faculty of Economics and Business., volume 24, issue 2, pages 31-44.
• Ying Cao & James N. Myers & Linda A. Myers & Thomas C. Omer, 2015, "Company reputation and the cost of equity capital," Review of Accounting Studies, Springer, volume 20, issue 1, pages 42-81, March, DOI: 10.1007/s11142-014-9292-9.
• Jeremy Bertomeu & Robert P. Magee, 2015, "Political pressures and the evolution of disclosure regulation," Review of Accounting Studies, Springer, volume 20, issue 2, pages 775-802, June, DOI: 10.1007/s11142-014-9312-9.
• Yu Hou, 2015, "The role of diversification in the pricing of accruals quality," Review of Accounting Studies, Springer, volume 20, issue 3, pages 1059-1092, September, DOI: 10.1007/s11142-015-9331-1.
• LAI, Ping-fu (Brian) & WONG , Wing Ka, 2015, "An Empirical Study Of Relationship Between Share Price And Intrinsic Value Of Company," Studii Financiare (Financial Studies), Centre of Financial and Monetary Research "Victor Slavescu", volume 19, issue 4, pages 65-92.
• Papenfuß, Ulf & Schmidt, Christian, 2015, "Determinants of manager pay in German state-owned enterprises and international public policy implications: 3-year study for sectors, performance and gender," Working Papers, University of Leipzig, Faculty of Economics and Management Science, number 137.

2014

• Jos Jansen & Andreas Pollak, 2014, "Strategic Disclosure of Demand Information by Duopolists: Theory and Experiment," Economics Working Papers, Department of Economics and Business Economics, Aarhus University, number 2014-20, Sep.
• Kopczewska, Katarzyna & Kopyt, Mateusz, 2014, "Non-Linear corrections in market method of patent valuation," Business and Economic Horizons (BEH), Prague Development Center (PRADEC), volume 10, issue 3, pages 1-14, DOI: 10.22004/ag.econ.246022.
• Anagol, Santosh & Etang, Alvin & Karlan, Dean S., 2014, "Continued Existence of Cows Disproves Central Tenets of Capitalism?," Center Discussion Papers, Yale University, Economic Growth Center, number 156534, Jan, DOI: 10.22004/ag.econ.156534.
• Victoria FIRESCU & Jenica POPESCU, 2014, "The Impact of Creative Accounting of Frozen Assets on the Company Performance," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 16, pages 60-69, December.
• Mircea Epure, 2015, "Benchmarking for Routines and Organizational Knowledge: A Managerial Accounting Approach with Performance Feedback," Working Papers, Barcelona School of Economics, number 729, Sep.
• Áron Tóth, 2014, "Reputation Effects In The Market Of Certifiers: Evidence From The Audit Industry," Economic Inquiry, Western Economic Association International, volume 52, issue 2, pages 505-517, April.
• Raúl A. Cardona Montoya & Marisol Gil Henao & Jhon W. Ochoa Fl�rez, 2014, "Impuesto Diferido bajo NIIF: Impacto en empresas intensivas en propiedades, planta y equipos," Documentos de Trabajo de Valor Público, Universidad EAFIT, number 12581, Jan.
• Pras, Bernard (ed.), 2014, "L'accountability ou l'obligation de rendre des comptes ressenties par le praticien du marketing : variable médiatrice entre antécédents personnels et réponses comportementales," Economics Thesis from University Paris Dauphine, Paris Dauphine University, number 123456789/14636.
• Evans, Lawrance & Schwartz, Jeremy, 2014, "The effect of concentration and regulation on audit fees: An application of panel data techniques," Journal of Empirical Finance, Elsevier, volume 27, issue C, pages 130-144, DOI: 10.1016/j.jempfin.2013.10.007.
• Duran, Mihael, 2014, "Board directors’ preferences – What are good aggregation rules?," Finance Research Letters, Elsevier, volume 11, issue 2, pages 84-90, DOI: 10.1016/j.frl.2014.02.002.
• Marinelli, Carlo & Weissensteiner, Alex, 2014, "On the relation between forecast precision and trading profitability of financial analysts," Journal of Financial Markets, Elsevier, volume 20, issue C, pages 39-60, DOI: 10.1016/j.finmar.2014.03.001.
• Abdel-khalik, A. Rashad, 2014, "Prospect Theory predictions in the field: Risk seekers in settings of weak accounting controls," Journal of Accounting Literature, Elsevier, volume 33, issue 1, pages 58-84, DOI: 10.1016/j.acclit.2014.10.001.
• Barbe, Odile & Didelot, Laurent & Ashta, Arvind, 2014, "From Disconnected to Integrated tax and financial systems A post-IFRS evaluation of evolution of Tax and Financial Reporting relationships based on the French case," Research in Accounting Regulation, Elsevier, volume 26, issue 2, pages 242-256, DOI: 10.1016/j.racreg.2014.09.002.
• García Delgado, María Sonia & Ipiñazar Petralanda, Izaskun, 2014, "Auditores de cuentas ante una formación más exigente y de mayor alcance," Revista de Dirección y Administración de Empresas, Universidad del País Vasco - Escuela Universitaria de Estudios Empresariales de San Sebastián.
• Oana Alexandra Albertsen & Rainer Lueg, 2014, "The balanced scorecard’s missing link to compensation," Journal of Accounting & Organizational Change, Emerald Group Publishing Limited, volume 10, issue 4, pages 431-465, October, DOI: 10.1108/JAOC-03-2013-0024.
• Basil Al-Najjar & Suzan Abed, 2014, "The association between disclosure of forward-looking information and corporate governance mechanisms," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 29, issue 7, pages 578-595, July, DOI: 10.1108/MAJ-01-2014-0986.
• Ting-Chiao Huang & Hua-Wei Huang & Chih-Chen Lee, 2014, "Corporate executive’s gender and audit fees," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 29, issue 6, pages 527-547, May, DOI: 10.1108/MAJ-03-2013-0837.
• Mai Dao & Trung Pham, 2014, "Audit tenure, auditor specialization and audit report lag," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 29, issue 6, pages 490-512, May, DOI: 10.1108/MAJ-07-2013-0906.
• Hung-Yuan (Richard) Lu & Vivek Mande, 2014, "Factors influencing non-compliance with ASU 2010-06 in the banking industry," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 29, issue 6, pages 548-574, May, DOI: 10.1108/MAJ-08-2013-0928.
• Marco Maffei & Massimo Aria & Clelia Fiondella & Rosanna Spanò & Claudia Zagaria, 2014, "(Un)useful risk disclosure: explanations from the Italian banks," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 29, issue 7, pages 621-648, July, DOI: 10.1108/MAJ-11-2013-0964.
• Albert L. Nagy, 2014, "Audit partner specialization and audit fees," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 29, issue 6, pages 513-526, May, DOI: 10.1108/MAJ-11-2013-0966.
• Marc Busse & Michel Dacorogna & Marie Kratz, 2014, "The Impact of Systemic Risk on the Diversification Benefits of a Risk Portfolio," Risks, MDPI, volume 2, issue 3, pages 1-17, July.
• Erhan Bayraktar & Yuchong Zhang & Zhou Zhou, 2014, "A Note on the Fundamental Theorem of Asset Pricing under Model Uncertainty," Risks, MDPI, volume 2, issue 4, pages 1-9, October.
• Paula – Angela VIDRASCU, 2014, "Debates on Intellectual Property Rights," Hyperion Economic Journal, Faculty of Economic Sciences, Hyperion University of Bucharest, Romania, volume 2, issue 3, pages 74-85, September.
• Khaled Aljifri & Abdulkareem Alzarouni & Chew Ng & Mohammad Iqbal Tahir, 2014, "The Association between Firm Characteristics and Corporate Financial Disclosures: Evidence from UAE Companies," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, volume 8, issue 2, pages 101-123.
• Jos Jansen & Andreas Pollak, 2014, "Strategic Disclosure of Demand Information by Duopolists: Theory and Experiment," Working Paper Series in Economics, University of Cologne, Department of Economics, number 75, Sep.
• Kamran & Attaullah Shah, 2014, "The Impact of Corporate Governance and Ownership Structure on Earnings Management Practices: Evidence from Listed Companies in Pakistan," Lahore Journal of Economics, Department of Economics, The Lahore School of Economics, volume 19, issue 2, pages 27-70, July-Dec.
• Carlo Alberto Magni, 2014, "An average-based accounting approach to capital asset investments: The case of project finance," Centro Studi di Banca e Finanza (CEFIN) (Center for Studies in Banking and Finance), Universita di Modena e Reggio Emilia, Dipartimento di Economia "Marco Biagi", number 0047, Sep.
• Markus Hafele & Celine Frei, 2014, "Practical Application Examples For Special Cases In The Scope Of Consolidation According To Ifrs," Interdisciplinary Management Research, Josip Juraj Strossmayer University of Osijek, Faculty of Economics, Croatia, volume 10, pages 501-512.
• Bodo Runzheimer, 2014, "Fair Value Measurement - The New Ifrs 13 - Conceptual Suitability As A Data Basis For Controlling And Impact On Performance Measurement," Interdisciplinary Management Research, Josip Juraj Strossmayer University of Osijek, Faculty of Economics, Croatia, volume 10, pages 582-599.
• Katarzyna Kopczewska & Mateusz Kopyt, 2014, "Non-linear corrections in market method of patent valuation," Business and Economic Horizons (BEH), Prague Development Center, volume 10, issue 3, pages 177-190, October.
• Aldona Kamela-Sowinska, 2014, "Accounting Integration issues of EU Member States," Working Papers, Institute of Economic Research, number 33/2014, Dec, revised Dec 2014.
• Ledenyov, Dimitri O. & Ledenyov, Viktor O., 2014, "Mergers and acquisitions transactions strategies in diffusion - type financial systems in highly volatile global capital markets with nonlinearities," MPRA Paper, University Library of Munich, Germany, number 52697, Jan.
• Ledenyov, Dimitri O. & Ledenyov, Viktor O., 2014, "Strategies on initial public offering of company equity at stock exchanges in imperfect highly volatile global capital markets with induced nonlinearities," MPRA Paper, University Library of Munich, Germany, number 53769, Feb.
• Toms, Steven, 2014, "‘Cold, Calculating Political Economy’: Fixed costs, the Rate of Profit and the Length of the Working Day in the Factory Act Debates, 1832-1847," MPRA Paper, University Library of Munich, Germany, number 54408, Mar.
• Tomić, Bojan & Strancarić, Sandra, 2014, "Organizacijski aspekti računovodstvenih informacijskih sustava i njihova važnost
  [Organizational aspects and importance of accounting information system]," MPRA Paper, University Library of Munich, Germany, number 55554.
• 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 measuring Exposure at Default (EAD) for Counter-Par," MPRA Paper, University Library of Munich, Germany, number 56209, May.
• Popoola, Oluwatoyin Muse Johnson & Che-Ahmad, Ayoib & Samsudin, Rose Shamsiah, 2014, "An Empirical Investigation of Fraud Risk Assessment and Knowledge Requirement on Fraud Related Problem Representation in Nigeria," MPRA Paper, University Library of Munich, Germany, number 66646, Jun, revised Apr 2015.
• Popoola, Oluwatoyin Muse Johnson & Che-Ahmad, Ayoib & Samsudin, Rose Shamsiah, 2014, "Forensic Accounting and Fraud: Capability and Competence Requirements in Malaysia," MPRA Paper, University Library of Munich, Germany, number 66664, revised 2014.
• Popoola, Oluwatoyin Muse Johnson & Che-Ahmad, Ayoib & Samsudin, Rose Shamsiah, 2014, "Forensic Accounting Knowledge and Mindset on Task Performance Fraud Risk Assessment," MPRA Paper, University Library of Munich, Germany, number 66665, revised 2014.
• Popoola, Oluwatoyin Muse Johnson & Che-Ahmad, Ayoib & Samsudin, Rose Shamsiah, 2014, "Fraud and Forensic Accounting: Knowledge and Risk Assessment Task Performance in Malaysian Public Sector – Conceptual study," MPRA Paper, University Library of Munich, Germany, number 66680, revised 2014.
• Popoola, Oluwatoyin Muse Johnson & Che-Ahmad, Ayoib & Samsudin, Rose Shamsiah, 2014, "Impact of Task Performance Fraud Risk Assessment on Forensic Skills and Mindsets: Experience from Nigeria," MPRA Paper, University Library of Munich, Germany, number 66700, revised 2014.
• Popoola, Oluwatoyin Muse Johnson & Che-Ahmad, Ayoib & Samsudin, Rose Shamsiah, 2014, "Task Performance Fraud Risk Assessment on Forensic Accountant and Auditor Knowledge and Mindset in Nigerian Public Sector," MPRA Paper, University Library of Munich, Germany, number 66772, revised 2014.
• Ackermann, Malte & Burr, Wolfgang & Stephan, Michael, 2014, "Adaequanz von Innovationskompetenz und Innovationskommunikation deutscher Unternehmen: Eine empirische Analyse (Congruence of innovation capabilities and innovation communication in German firms: An empirical analysis)," Journal of Competences, Strategy & Management, Rainer Hampp Verlag, volume 7, pages 131-164.
• Victor Chiedu OBA, 2014, "Board Dynamics and Financial Reporting Quality in Nigeria," REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, volume 15, issue 2, pages 226-236, May.
• Patrycja Chodnicka & Malgorzata Olszak (ed.), 2014, "Wspolczesne wyzwania rynku finansowego (Contemporary challenges of the financial market)," Book, University of Warsaw, Faculty of Management, number 04.
• John L. Campbell & Hsinchun Chen & Dan S. Dhaliwal & Hsin-min Lu & Logan B. Steele, 2014, "The information content of mandatory risk factor disclosures in corporate filings," Review of Accounting Studies, Springer, volume 19, issue 1, pages 396-455, March, DOI: 10.1007/s11142-013-9258-3.
• A. Martins & H. Ferreira, 2014, "Extremal properties of M4 processes," TEST: An Official Journal of the Spanish Society of Statistics and Operations Research, Springer;Sociedad de Estadística e Investigación Operativa, volume 23, issue 2, pages 388-408, June, DOI: 10.1007/s11749-014-0358-6.
• Ahrend, Klaus-Michael, 2014, "Corporate Governance in der Energiewirtschaft – zwischen Unternehmenswert und Public Value," EconStor Preprints, ZBW - Leibniz Information Centre for Economics, number 106508, Oct.
• Hoang, Daniel & Ruckes, Martin, 2014, "The effects of disclosure policy on risk management incentives and market entry," Working Paper Series in Economics, Karlsruhe Institute of Technology (KIT), Department of Economics and Management, number 65, DOI: 10.5445/IR/1000044664.

2013

• Stanko Čokelc & Jan Žan Oplotnik, 2013, "Suggestion of legal regulation of tax advisory services to ensure its higher quality – case study from Slovenia," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, volume 15, issue 34, pages 469-484, June.
• Bernardo Bátiz-Lazo & Rasol Eskandari, 2013, "Trends and Directions in the Accounting, Business and Economic History of Spain, 1997-2011," Documentos de Trabajo (DT-AEHE), Asociación Española de Historia Económica, number 1303, Feb.
• Donald STOKES, 2013, "Generating Innovative Research Ideas," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 12, issue 2, pages 144-154, June.
• Erhan Bayraktar & Yuchong Zhang & Zhou Zhou, 2013, "A note on the Fundamental Theorem of Asset Pricing under model uncertainty," Papers, arXiv.org, number 1309.2728, Sep, revised Sep 2014.
• Marc Busse & Michel Dacorogna & Marie Kratz, 2013, "The impact of systemic risk on the diversification benefits of a risk portfolio," Papers, arXiv.org, number 1312.0506, Dec.
• Svetlana Labunska & Oleksandr Dorokhov & Olena Prokopishyna, 2013, "The Theoretical Fundamentals And Methodical Approaches To Economic Safety Assessment Of Innovations To Foreign Markets," Economic Thought and Practice, Department of Economics and Business, University of Dubrovnik, volume 22, issue 1, pages 221-236, june.
• Bernardo Batiz-Lazo & Rasol Eskandari & John Goddard, 2013, "Online publishing and citation success in the business and economic history of Spain, 1997-2011," Working Papers, Bangor Business School, Prifysgol Bangor University (Cymru / Wales), number 13003, May.
• Maria Mădălina VOINEA, 2013, "Contabilitatea - O Reprezentare Normativă A Realului Economic?," Management Intercultural, Romanian Foundation for Business Intelligence, Editorial Department, issue 28, pages 108-114, August.