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

2013

• Karlan, Dean & Anagol, Santosh & Etang, Alvin, 2013, "Continued Existence of Cows Disproves Central Tenets of Capitalism?," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 9639, Sep.
• Fana Rasolofo-Distler & Cindy Zawadzki, 2013, "Epistémologie et méthodologie des CIFRE:Illustration par des thèses soutenues en Finance Contrôle Stratégie," Revue Finance Contrôle Stratégie, revues.org, volume 16, issue 4, pages 49-62, December.
• Cesar Cupertino & Newton Da Costa & Reinaldo Coelho & Emilio Menezes, 2013, "Cash flow, earnings, and dividends: A comparison between different valuation methods for Brazilian companies," Economics Bulletin, AccessEcon, volume 33, issue 1, pages 309-322.
• Rodrigo P. Dill & Newton Da Costa Jr. & André A. P. Santos, 2013, "Paraconsistent and fuzzy logic applied to company profitability analysis," Economics Bulletin, AccessEcon, volume 33, issue 2, pages 1348-1360.
• Mouna Ben rejeb attia & Houda Sassi & Naima Lassoued, 2013, "Signaling over income smoothing and IFRS adoption by banks: a panel data analysis on MENA countries," Economics Bulletin, AccessEcon, volume 33, issue 3, pages 2340-2356.
• Lutz, Stefan, 2013, "Risk premia in multi-national enterprises," The North American Journal of Economics and Finance, Elsevier, volume 25, issue C, pages 293-305, DOI: 10.1016/j.najef.2012.06.016.
• De Nijs, Romain & Rhodes, Andrew, 2013, "Behavior-based pricing with experience goods," Economics Letters, Elsevier, volume 118, issue 1, pages 155-158, DOI: 10.1016/j.econlet.2012.10.014.
• Fan, Joseph P.H. & Gillan, Stuart L. & Yu, Xin, 2013, "Property rights, R&D spillovers, and corporate accounting transparency in China," Emerging Markets Review, Elsevier, volume 15, issue C, pages 34-56, DOI: 10.1016/j.ememar.2012.03.001.
• Barth, Mary E. & Konchitchki, Yaniv & Landsman, Wayne R., 2013, "Cost of capital and earnings transparency," Journal of Accounting and Economics, Elsevier, volume 55, issue 2, pages 206-224, DOI: 10.1016/j.jacceco.2013.01.004.
• Doyle, Jeffrey T. & Jennings, Jared N. & Soliman, Mark T., 2013, "Do managers define non-GAAP earnings to meet or beat analyst forecasts?," Journal of Accounting and Economics, Elsevier, volume 56, issue 1, pages 40-56, DOI: 10.1016/j.jacceco.2013.03.002.
• Charitou, Andreas & Dionysiou, Dionysia & Lambertides, Neophytos & Trigeorgis, Lenos, 2013, "Alternative bankruptcy prediction models using option-pricing theory," Journal of Banking & Finance, Elsevier, volume 37, issue 7, pages 2329-2341, DOI: 10.1016/j.jbankfin.2013.01.020.
• Datta, Sudip & Iskandar-Datta, Mai & Singh, Vivek, 2013, "Product market power, industry structure, and corporate earnings management," Journal of Banking & Finance, Elsevier, volume 37, issue 8, pages 3273-3285, DOI: 10.1016/j.jbankfin.2013.03.012.
• Pathak, Jagdish & Sun, Jerry, 2013, "Does investor protection regime affect the effectiveness of outside directorship on the board?," Journal of Multinational Financial Management, Elsevier, volume 23, issue 1, pages 19-33, DOI: 10.1016/j.mulfin.2012.10.004.
• Hossain, Mahmud & Jain, Pankaj K. & Mitra, Santanu, 2013, "State ownership and bank equity in the Asia-Pacific region," Pacific-Basin Finance Journal, Elsevier, volume 21, issue 1, pages 914-931, DOI: 10.1016/j.pacfin.2012.06.004.
• Dean Karlan & Santosh Anagol & Alvin Etang, 2013, "Continued Existence ofr Cows Disproves Central Tenets of Capitalism?," Working Papers, Economic Growth Center, Yale University, number 1031, Aug.
• Azkue Irigoyen, Itziar, 2013, "Cambios en la comunicación de las incertidumbres en el informe de auditoría," Revista de Dirección y Administración de Empresas, Universidad del País Vasco - Escuela Universitaria de Estudios Empresariales de San Sebastián.
• Mats Forsgren, 2013, "Theories of the Multinational Firm," Books, Edward Elgar Publishing, number 14959, ISBN: ARRAY(0x6b922a60).
• Geoffrey Jones, 2013, "Entrepreneurship and Multinationals," Books, Edward Elgar Publishing, number 15079, ISBN: ARRAY(0x6aa15ce8).
• Mark Casson & Catherine Casson (ed.), 2013, "History of Entrepreneurship: Innovation and Risk-taking, 1200–2000," Books, Edward Elgar Publishing, number 15202, ISBN: ARRAY(0x6976dc50).
• Dong-Sung Cho & Hwy-Chang Moon, 2013, "International Review of National Competitiveness," Books, Edward Elgar Publishing, number 15352, ISBN: ARRAY(0x70315ba8).
• Jing Li & Mingxin Xu, 2013, "Optimal Dynamic Portfolio with Mean-CVaR Criterion," Risks, MDPI, volume 1, issue 3, pages 1-29, November.
• Romain Biard & Christophette Blanchet-Scalliet & Anne Eyraud-Loisel & Stéphane Loisel, 2013, "Impact of Climate Change on Heat Wave Risk," Risks, MDPI, volume 1, issue 3, pages 1-16, December.
• Romain Biard & Christophette Blanchet-Scalliet & Anne Eyraud-Loisel & Stéphane Loisel, 2013, "Impact of Climate Change on HeatWave Risk," Post-Print, HAL, number hal-00937071, DOI: 10.3390/risks1030176.
• Romain de Nijs & Andrew Rhodes, 2013, "Behavior-based pricing with experience goods," Post-Print, HAL, number halshs-00916563, Jan.
• Romain de Nijs & Andrew Rhodes, 2013, "Behavior-based pricing with experience goods," PSE-Ecole d'économie de Paris (Postprint), HAL, number halshs-00916563, Jan.
• Marc Busse & Michel Dacorogna & Marie Kratz, 2013, "The Impact of Systemic Risk on the Diversification Benefits of a Risk Portfolio," Working Papers, HAL, number hal-00914844, Dec.
• Hwei Cheng Wang & Chiulien C. Venezia & Yung-I Lou, 2013, "Determinants of Chief Executive Officer Compensation," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, volume 7, issue 4, pages 29-42.
• Khaled Aljifri & Sunil Kumar Khandelwal, 2013, "Financial Contracts In Conventional And Islamic Financial Institutions: An Agency Theory Perspective," Review of Business and Finance Studies, The Institute for Business and Finance Research, volume 4, issue 2, pages 79-88.
• Peter Harris & William Stahlin & Liz Washington Arnold & Katherine Kinkela, 2013, "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 4, issue 2, pages 97-106.
• Jazmín Sánchez & David Pincay, 2013, "La Contabilidad Pública en América Latina y el Devengo en Ecuador," Analítika, Analítika - Revista de Análisis Estadístico/Journal of Statistical Analysis, volume 6, issue 2, pages 19-29, Diciembre.
• Mihai Bogdan Afrasinei, 2013, "The Problem Of Tax Havens And The Romanian Tax Authorities’ Reaction," CES Working Papers, Centre for European Studies, Alexandru Ioan Cuza University, volume 5, issue 2, pages 149-159.
• Michael Fung, 2013, "A trade-off between non-fundamental risk and incentives," Review of Quantitative Finance and Accounting, Springer, volume 41, issue 1, pages 29-51, July, DOI: 10.1007/s11156-012-0299-7.
• Ulf Brüggemann & Aditya Kaul & Christian Leuz & Ingrid M. Werner, 2013, "The Twilight Zone: OTC Regulatory Regimes and Market Quality," NBER Working Papers, National Bureau of Economic Research, Inc, number 19358, Aug.
• Santosh Anagol & Alvin Etang & Dean Karlan, 2013, "Continued Existence of Cows Disproves Central Tenets of Capitalism?," NBER Working Papers, National Bureau of Economic Research, Inc, number 19437, Sep.
• Ducu Corina Maria, 2013, "Operational Techniques and Methods Used in the Internal Control Process," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1218-1221, May.
• Georgescu Iuliana Eugenia & Afrãsinei Mihai-Bogdan, 2013, "Transfer Pricing: Alibi for Cross-Border Tax Evasion," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1258-1263, May.
• Salomia Maria Mãdãlina, & Pirnea Ionela Carmen, 2013, "Features on Risk Assessment in Financial Audit," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1486-1489, May.
• Caro, Norma Patricia & Díaz, Margarita & Porporato, Marcela, 2013, "Predicción de quiebras empresariales en economías emergentes: uso de un modelo logístico mixto || Bankruptcy Prediction in Emerging Economies: Use of a Mixed Logistic Model," Revista de Métodos Cuantitativos para la Economía y la Empresa = Journal of Quantitative Methods for Economics and Business Administration, Universidad Pablo de Olavide, Department of Quantitative Methods for Economics and Business Administration, volume 16, issue 1, pages 200-215, December.
• Goshunova, Anna, 2013, "The impact of human capital accounting on the efficiency of English professional football clubs," MPRA Paper, University Library of Munich, Germany, number 45721, Feb.
• Ojo, Marianne, 2013, "Recovering from the Global Financial Crisis: achieving financial stability in times of uncertainty," MPRA Paper, University Library of Munich, Germany, number 46609, Apr.
• Ojo, Marianne, 2013, "Restoring the credibility of the legal and economic foundations of financial stability: The need for incorporation of economic theories?," MPRA Paper, University Library of Munich, Germany, number 46911, May.
• 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 and economic foundations of financial stability: the," MPRA Paper, University Library of Munich, Germany, number 46928, May.
• Ojo, Marianne, 2013, "Wiederherstellung der Glaubwürdigkeit der rechtlichen und wirtschaftlichen Grundlagen der finanziellen Stabilität: die Notwendigkeit für eine Gründung der Wirtschaftstheorien?
  [Restoring the credibility of the legal and economic foundations of fin," MPRA Paper, University Library of Munich, Germany, number 46930, May.
• 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 foundations of financial stability: the need for inc," MPRA Paper, University Library of Munich, Germany, number 46945, May.
• 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 economic foundations of financial stability: the need ," MPRA Paper, University Library of Munich, Germany, number 46947, May.
• Ojo, Marianne, 2013, "Recovering from the Global Financial Crisis: achieving financial stability in times of uncertainty," MPRA Paper, University Library of Munich, Germany, number 47350, Apr.
• Ojo, Marianne & DiGabriele, Jim, 2013, "Achieving Amicable Settlements and Possible Reconciliations : The Role of Forensic Accountants in Equitable Distributions," MPRA Paper, University Library of Munich, Germany, number 47897, Jun.
• Ojo, Marianne & DiGabriele, Jim, 2013, "Achieving Amicable Settlements and Possible Reconciliations : The Role of Forensic Accountants in Equitable Distributions," MPRA Paper, University Library of Munich, Germany, number 49189, Jun.
• Dixon, Keith, 2013, "Growth and dispersion of accounting research about New Zealand before and during a National Research Assessment Exercise: Five decades of academic journals bibliometrics," MPRA Paper, University Library of Munich, Germany, number 51100, Nov.
• Toms, Steven & Shepherd, Alice, 2013, "Creative accounting in the British Industrial Revolution: Cotton manufacturers and the ‘Ten Hours’ Movement," MPRA Paper, University Library of Munich, Germany, number 51478, Nov.
• Marianne, Ojo, 2013, "Sarbanes Oxley, Non Audit Services (NAS) and the mandatory rotation of audit firms," MPRA Paper, University Library of Munich, Germany, number 52073, Nov, revised 05 Dec 2013.
• Marianne, Ojo, 2013, "Audits, audit quality and signalling mechanisms: concentrated ownership structures," MPRA Paper, University Library of Munich, Germany, number 52545, Dec.
• Riccardo, Macchioni & Giuseppe, Sannino & Gianluca, Ginesti & Carlo, Drago, 2013, "Firms’ disclosure compliance with IASB’s Management Commentary framework:an empirical investigation," MPRA Paper, University Library of Munich, Germany, number 59321, Oct.
• Reddy, Kotapati Srinivasa & Nangia, Vinay Kumar & Agrawal, Rajat, 2013, "Share repurchases, signaling effect and implications for corporate governance: Evidence from India," MPRA Paper, University Library of Munich, Germany, number 60147.
• Marianne, Ojo, 2013, "Audits, audit quality and signalling mechanisms: concentrated ownership structures," MPRA Paper, University Library of Munich, Germany, number 63884, Dec.
• Popoola, Oluwatoyin Muse Johnson & Che-Ahmad, Ayoib & Samsudin, Rose Shamsiah & Ahmad, Hartini, 2013, "An Examination of Task Performance Fraud Risk Assessment on Forensic Accountant Knowledge and Mindset in Nigerian Public Sector," MPRA Paper, University Library of Munich, Germany, number 66647, Feb, revised Apr 2013.
• Popoola, Oluwatoyin Muse Johnson & Che-Ahmad, Ayoib & Samsudin, Rose Shamsiah, 2013, "Forensic Accounting Knowledge and Skills on Task Performance Fraud Risk Assessment: Nigerian Public Sector Experience," MPRA Paper, University Library of Munich, Germany, number 66676, revised 2013.
• Popoola, Oluwatoyin Muse Johnson & Che-Ahmad, Ayoib & Samsudin, Rose Shamsiah & Yussof, Rushami Zien, 2013, "The Impact of Task Performance Fraud Risk Assessment on Forensic Skills and Mindsets: A Conceptual Model," MPRA Paper, University Library of Munich, Germany, number 66774, revised 2013.
• Lubomír Lízal, 1999, "Depreciation rates in a transition economy: evidence from czech panel data," Prague Economic Papers, Prague University of Economics and Business, volume 1999, issue 3, DOI: 10.18267/j.pep.50.
• Stefan Lutz & Daniel Kleinfeldt, 2013, "Risk as Determinant of Income and Cross-border Pricing of Multinational Enterprises," Studies in Microeconomics, , volume 1, issue 2, pages 185-212, December, DOI: 10.1177/2321022213501258.
• Stephannie Larocque, 2013, "Analysts’ earnings forecast errors and cost of equity capital estimates," Review of Accounting Studies, Springer, volume 18, issue 1, pages 135-166, March, DOI: 10.1007/s11142-012-9207-6.
• Hans B. Christensen & Valeri V. Nikolaev, 2013, "Does fair value accounting for non-financial assets pass the market test?," Review of Accounting Studies, Springer, volume 18, issue 3, pages 734-775, September, DOI: 10.1007/s11142-013-9232-0.
• Thomas J. Linsmeier, 2013, "A Standard setter’s framework for selecting between fair value and historical cost measurement attributes: a basis for discussion of “Does fair value accounting for nonfinancial assets pass the market test?”," Review of Accounting Studies, Springer, volume 18, issue 3, pages 776-782, September, DOI: 10.1007/s11142-013-9238-7.
• Todd Kravet & Volkan Muslu, 2013, "Textual risk disclosures and investors’ risk perceptions," Review of Accounting Studies, Springer, volume 18, issue 4, pages 1088-1122, December, DOI: 10.1007/s11142-013-9228-9.
• DUCU Corina-Maria & CHILAREZ DănuÈ›, 2013, "Manifestation and Identification of Fraud Risk in Accounting," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, volume 0, pages 236-241, May.
• Josep García Blandón & Josep María Argilés Bosch, 2013, "Audit tenure and audit Qualifications in a low litigation risk setting: An analysis of the Spanish market," Estudios de Economia, University of Chile, Department of Economics, volume 40, issue 2 Year 20, pages 133-156, December.
• Kurt A. Desender & Mircea Epure, 2013, "Corporate governance and corporate social performance: The influence of ownership, boards and institutions," Economics Working Papers, Department of Economics and Business, Universitat Pompeu Fabra, number 1398, Oct, revised Oct 2015.

2012

• Carlo Alberto Magni & Ken Peasnell, 2012, "Economic profitability and the accounting rate of return," Proyecciones Financieras y Valoración, Master Consultores, number 9400, Mar.
• Guillaume Chanson & Véronique Rouges, 2012, "L’externalisation de la fonction comptable à l’épreuve de la théorie du signal," Revue Finance Contrôle Stratégie, revues.org, volume 15, issue 3, pages 95-107, September.
• Houqe, Muhammad Nurul & van Zijl, Tony & Dunstan, Keitha & Karim, A.K.M. Waresul, 2012, "The Effect of IFRS Adoption and Investor Protection on Earnings Quality Around the World," The International Journal of Accounting, Elsevier, volume 47, issue 3, pages 333-355, DOI: 10.1016/j.intacc.2012.07.003.
• Armstrong, Christopher S. & Balakrishnan, Karthik & Cohen, Daniel, 2012, "Corporate governance and the information environment: Evidence from state antitakeover laws," Journal of Accounting and Economics, Elsevier, volume 53, issue 1, pages 185-204, DOI: 10.1016/j.jacceco.2011.06.005.
• Johnston, Rick & Leone, Andrew J. & Ramnath, Sundaresh & Yang, Ya-wen, 2012, "14-Week quarters," Journal of Accounting and Economics, Elsevier, volume 53, issue 1, pages 271-289, DOI: 10.1016/j.jacceco.2011.06.003.
• Anderson, Ronald C. & Duru, Augustine & Reeb, David M., 2012, "Investment policy in family controlled firms," Journal of Banking & Finance, Elsevier, volume 36, issue 6, pages 1744-1758, DOI: 10.1016/j.jbankfin.2012.01.018.
• Odriozola, Maider Aldaz & Sánchez, José Antonio Calvo & Etxeberria, Igor Álvarez, 2012, "Divulgación de información sobre corrupción: empresas del IBEX 35," Revista de Contabilidad - Spanish Accounting Review, Elsevier, volume 15, issue 1, pages 59-90, DOI: 10.1016/S1138-4891(12)70038-9.
• Grazia Ietto-Gillies, 2012, "Transnational Corporations and International Production," Books, Edward Elgar Publishing, number 14379, ISBN: ARRAY(0x6a769138).
• Sumei Tang & Eliyathamby A. Selvanathan & Saroja Selvanathan, 2012, "China’s Economic Miracle," Books, Edward Elgar Publishing, number 14568, ISBN: ARRAY(0x6a460260).
• Bernard Hoekman (ed.), 2012, "The WTO and Trade in Services," Books, Edward Elgar Publishing, number 2984, ISBN: ARRAY(0x6b20c510).
• Deborah K. Jones & Albert D. Spalding, Jr., 2012, "Finding The Outer Limits Of Irs Accounting Discretion: The Kollman Case," Accounting & Taxation, The Institute for Business and Finance Research, volume 4, issue 1, pages 109-122.
• Liz Washington Arnold & Peter Harris, 2012, "An Empirical Analysis Of Market Reaction To Corporate Accounting Malfeasance," Accounting & Taxation, The Institute for Business and Finance Research, volume 4, issue 1, pages 25-42.
• Robert W. McGee, & Arsen M. Djatej, & Robert H. S. Sarikas,, 2012, "The Ethics Of Tax Evasion: A Survey Of Hispanic Opinion," Accounting & Taxation, The Institute for Business and Finance Research, volume 4, issue 1, pages 53-74.
• Carlos Omar Trejo-Pech & Magdy Noguera & Angel Samaniego-Alcantar & Richard N. Weldon, 2012, "The Relationship Between Accruals, Earnings, And Cash Flows: Evidence From Latin America," Accounting & Taxation, The Institute for Business and Finance Research, volume 4, issue 1, pages 95-107.
• Myrna R. Berríos, 2012, "Ifrs Readiness In Latin American Business Curricula," Business Education and Accreditation, The Institute for Business and Finance Research, volume 4, issue 1, pages 49-60.
• Shiro Shivani Devi & Rashika Saroshma Kumar & Sherlin Krishna Raju, 2012, "Partnering With Practice For Accounting Education: Evidence From The Pacific," Business Education and Accreditation, The Institute for Business and Finance Research, volume 4, issue 2, pages 61-72.
• Shiro Shivani Devi & Rashika Saroshma Kumar & Sherlin Krishna Raju, 2012, "Regulation Of Accounting Firms: Evidence From Fiji," Global Journal of Business Research, The Institute for Business and Finance Research, volume 6, issue 1, pages 91-101.
• Pina Puntillo, 2012, "Credit Policies In Southern Italy Solid Waste Firms," Review of Business and Finance Studies, The Institute for Business and Finance Research, volume 3, issue 1, pages 23-42.
• Stefan Lutz, 2012, "Risk premia in multi-national enterprises," ICER Working Papers, ICER - International Centre for Economic Research, number 08-2012, Sep.
• Ali Asghar Farajzadeh & Tahereh Azizzadeh, 2012, "Comparing Active Auditors viewpoints in Public and Private Sector over Determining Basic Materiality Levels in Auditing," Journal of Global Economy, Research Centre for Social Sciences,Mumbai, India, volume 8, issue 1, pages 33-45, March.
• Kaliczka, Nándor, 2012, "A tartós eszközök értékcsökkenési mintájának empirikus becslése
  [Empirical estimation of the depreciation pattern of durable assets]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), volume 0, issue 3, pages 285-310.
• Stefan Lutz, 2012, "Risk premia in multi-national enterprises," Economics Discussion Paper Series, Economics, The University of Manchester, number 1216.
• Hana Bohusova & Patrik Svoboda & Petr Valouch, 2012, "IFRS for SMEs: What will the implementation of IFRS for SME bring for timber industry?," MENDELU Working Papers in Business and Economics, Mendel University in Brno, Faculty of Business and Economics, number 2012-27, Sep.
• Miroslava Peicheva, 2012, "The Role of the Human Resource Department in Fraud Prevention," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 2, pages 107-112, April.
• Céline Kauffmann & Cristina Tébar Less & Dorothee Teichmann, 2012, "Corporate Greenhouse Gas Emission Reporting: A Stocktaking of Government Schemes," OECD Working Papers on International Investment, OECD Publishing, number 2012/1, Jun, DOI: 10.1787/5k97g3x674lq-en.
• Breban Ludovica & Achim Monica Violeta & Borlea Nicolae Sorin & Bochis Leonica, 2012, "Accounting On The Particularities That Concession Agricultural Units," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 873-879, July.
• Mihalache D. Arsenie-Samoil, 2012, "Virtualisation the Accounting Information System Infrastructure," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1527-1531, May.
• Mihalache D. Arsenie-Samoil, 2012, "Accounting Information System Infrastructure as a Service," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1532-1536, May.
• Stãnescu Niculina, 2012, "Finishing the Financial Audit Mission," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1697-1699, May.
• Mardiros Daniela-Neonila, 2012, "Corruption in the Public Sector of the Emerging Economies Inside the European Union Perimeter. Causes and Scores of the Phenomenon," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 1228-1233, Decembre.
• Mardiros Daniela-Neonila, 2012, "Budgetary Incomes and Expenses, Expression of the Public Sector's Dimension of the Emerging Economies Inside the European Union Area," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 1234-1239, Decembre.
• Petre Mihaela – Cosmina & Petroianu Grazia - Oana, 2012, "Cost Information – an Objective Necessity in Optimizing Decision Making," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 1288-1291, Decembre.
• Ojo, Marianne, 2012, "Forensic accounting and the law: The forensic accountant in the capacity of an expert witness," MPRA Paper, University Library of Munich, Germany, number 38180, Apr.
• 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 financial and stock market crises," MPRA Paper, University Library of Munich, Germany, number 41135, Sep.
• 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 à la suite des crises de 2008 financières et bour," MPRA Paper, University Library of Munich, Germany, number 41362, Sep.
• 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, University Library of Munich, Germany, number 43387, Dec.
• Reddy, K. Srinivasa & Agrawal, Rajat, 2012, "Designing case studies from secondary sources – A conceptual framework," MPRA Paper, University Library of Munich, Germany, number 60423, revised 2012.
• Reddy, K. Srinivasa & Nangia, Vinay Kumar & Agrawal, Rajat, 2012, "Corporate mergers and financial performance: A new assessment of Indian cases," MPRA Paper, University Library of Munich, Germany, number 60425, revised 2013.
• Ali, Syed Babar, 2012, "Corporate Governance and Accounting Practices in Pakistan," MPRA Paper, University Library of Munich, Germany, number 64713.
• Popoola, Oluwatoyin Muse Johnson & Shehu, Aliyu Mukhtar & Aminu, Ibrahim Murtala & Nik Mat, Nik Kamariah & Nasiru, Abdullahi & Tsagem, Musa Muhammad Tsagem & Kura, Kabiru Maitama, 2012, "The Mediating Effect between Some Determinants of SME Performance in Nigeria," MPRA Paper, University Library of Munich, Germany, number 66775, revised 2013.
• Bagher Shamszadeh & Abolfazl Azizi Sharif, 2012, "Computerized Accounting Information Systems (Cais) Versus Security Threats," Journal of Academic Research in Economics, Spiru Haret University, Faculty of Accounting and Financial Management Constanta, volume 4, issue 1 (March), pages 69-79.
• Mary E. Barth & Ian D. Gow & Daniel J. Taylor, 2012, "Why do pro forma and Street earnings not reflect changes in GAAP? Evidence from SFAS 123R," Review of Accounting Studies, Springer, volume 17, issue 3, pages 526-562, September, DOI: 10.1007/s11142-012-9192-9.
• Lucian Cernusca, 2012, "National And International Regarding The Accounting Policies For The Fixed Assets," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, volume 0, pages 109-114, November.
• Cristina Otilia Țenovici, 2012, "Accounting Policies And Options On The Recognition, Measurement And Derecognition Of Inventories In Public Sector Entities," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, volume 0, pages 185-192, November.
• Dorel Mates & Mihai Seucea & Alin Dumitrescu & Laura-Adriana Alionescu & Marian Socoliuc & Veronica Grosu, 2012, "Controlling And Improvement Of Performance Efficiency Within Industrial Organizations. The Company’S Market-Based Scorecard," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, volume 0, pages 450-456, November.
• Dorel Mates & Mihai Seucea & Alin Dumitrescu & Laura-Adriana Alionescu & Marian Socoliuc & Veronica Grosu, 2012, "Instruments For The Improvement Of Cash Flow And For The Rationalization Of Short-Term Financial Investment Applied By Multinational Companies," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, volume 0, pages 457-460, November.
• Codruta PAVEL & Gianina Violeta DRAGOTA & Ciprian PAVEL, 2012, "The control activity exercised by permanent control compartiments in credit institutions," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, volume 0, pages 555-558, May.
• Stefan Lutz, 2012, "Simultaneous determination of market value and risk premium in the valuation of firms," Documentos de Trabajo del ICAE, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Instituto Complutense de Análisis Económico, number 2012-25, revised Oct 2012.
• Mircea Epure, 2012, "Benchmarking for routines and organizational knowledge: A managerial accounting approach with performance feedback," Economics Working Papers, Department of Economics and Business, Universitat Pompeu Fabra, number 1399, Oct, revised Feb 2016.
• Cho JOONG-SEOK, 2012, "The Effect Of Accruals On Security Analysts’ Target Price Forecast Performance," Journal of Applied Economic Sciences, Spiru Haret University, Faculty of Financial Management and Accounting Craiova, volume 7, issue 3(21)/ Fa, pages 228-234.

2011

• Shavkat Ilkhamov, 2011, "Organization Order Of Investigation And Evaluation Of The Inner System Control," European Journal of Business and Economics, Central Bohemia University, volume 2, issue 0, pages 33-351:2, September, DOI: 10.12955/ejbe.v2i0.98.
• Viral V. Acharya & Peter DeMarzo & Ilan Kremer, 2011, "Endogenous Information Flows and the Clustering of Announcements," American Economic Review, American Economic Association, volume 101, issue 7, pages 2955-2979, December.
• Ciprian Mihăilescu & Corina Ducu, 2011, "Internal Audit - A Key Element Of Corporate Governance In Credit Institutions," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 13, pages 1-21.
• Constanza Loreth Fajardo-CaLderón & Dora Cecilia Suárez Amaya, 2011, "Análisis comparativo del sistema de retención en la fuente" para el recaudo del impuesto de renta en Colombia y en Espana"," Revista Criterio Libre, Universidad Libre - Sede Principal.
• Masatomo Akita & Yusuke Osaki, 2011, "Optimal accounting policies under financial constraints: aggressive versus conservative," Economics Bulletin, AccessEcon, volume 31, issue 4, pages 3179-3191.
• Papanastasopoulos, Georgios & Thomakos, Dimitrios & Wang, Tao, 2011, "Accruals and the performance of stock returns following external financing activities," The British Accounting Review, Elsevier, volume 43, issue 3, pages 214-229, DOI: 10.1016/j.bar.2011.06.007.
• Papanastasopoulos, Georgios & Thomakos, Dimitrios & Wang, Tao, 2011, "Information in balance sheets for future stock returns: Evidence from net operating assets," International Review of Financial Analysis, Elsevier, volume 20, issue 5, pages 269-282, DOI: 10.1016/j.irfa.2011.06.001.
• Peter J. Buckley (ed.), 2011, "Globalization and the Global Factory," Books, Edward Elgar Publishing, number 13262, ISBN: ARRAY(0x6a9d61d0).
• Robert Pearce (ed.), 2011, "China and the Multinationals," Books, Edward Elgar Publishing, number 13644, ISBN: ARRAY(0x6937cfd0).
• Hinrich Voss, 2011, "The Determinants of Chinese Outward Direct Investment," Books, Edward Elgar Publishing, number 13814, ISBN: ARRAY(0x6f96f040).
• François Gipouloux (ed.), 2011, "Gateways to Globalisation," Books, Edward Elgar Publishing, number 14455, ISBN: ARRAY(0x69d09e78).
• Timothy Bianco & Ryan Eiben & Dieter Gramlich & Mikhail V. Oet & Stephen J. Ong, 2011, "The financial stress index: identification of systemic risk conditions," Working Papers (Old Series), Federal Reserve Bank of Cleveland, number 1130.
• Alan Reichert & Raymond Posey, 2011, "Using Financial Ratios And Lender Relationship Theory To Assess Farm Creditworthiness," Accounting & Taxation, The Institute for Business and Finance Research, volume 3, issue 1, pages 45-56.
• Abdulkareem Alzarouni & Khaled Aljifri & Chew Ng & Mohammad Iqbal Tahir, 2011, "The Usefulness Of Corporate Financial Reports: Evidence From The United Arab Emirates," Accounting & Taxation, The Institute for Business and Finance Research, volume 3, issue 2, pages 17-37.
• Lindrianasari & Jogiyanto Hartono,, 2011, "The Relationship Between Accounting Performance And Ceo Turnover: Evidence From Indonesia," Accounting & Taxation, The Institute for Business and Finance Research, volume 3, issue 2, pages 97-107.
• Albert D. Spalding, Jr, 2011, "Mark-To-Market And The Widening Gap Between Financial And Tax Accounting," Global Journal of Business Research, The Institute for Business and Finance Research, volume 5, issue 1, pages 125-137.
• Peter Harris, 2011, "Should Last In First Out Inventory Valuation Methods Be Eliminated?," Global Journal of Business Research, The Institute for Business and Finance Research, volume 5, issue 4, pages 53-67.
• Stefan Lutz, 2011, "Simultaneous determination of market value and risk premium in the valuation of firms," ICER Working Papers, ICER - International Centre for Economic Research, number 15-2011, Oct.
• Anil Arya & Brian Mittendorf, 2011, "The interaction between corporate tax structure and disclosure policy," Annals of Finance, Springer, volume 7, issue 4, pages 511-527, November, DOI: 10.1007/s10436-009-0123-0.
• Erkki Laitinen, 2011, "Assessing viability of Finnish reorganization and bankruptcy firms," European Journal of Law and Economics, Springer, volume 31, issue 2, pages 167-198, April, DOI: 10.1007/s10657-009-9136-4.
• Norio Kitagawa & Masatoshi Gotoh, 2011, "Implied Cost of Capital over the Last 20 Years," The Japanese Accounting Review, Research Institute for Economics & Business Administration, Kobe University, volume 1, pages 71-104, December.
• Stefan Lutz, 2011, "Simultaneous determination of market value and risk premium in the valuation of firms," Economics Discussion Paper Series, Economics, The University of Manchester, number 1120.
• Elisabetta Gualandri & Enzo Mangone & Aldo Stanziale, 2011, "Internal Corporate Governance and the Financial Crisis: Lessons for Banks,Regulators and Supervisors," 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 0029, Nov.
• Girbina Madalina & Albu Nadia & Albu Catalin, 2011, "The Role Of The Accountancy Professional Bodies In Developing Social And Environmental Reporting," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 622-628, July.
• Istudor Ileana Iulia & Mocanu Florina & Predescu Lorena, 2011, "Opinions and Controversy regarding Fair Value," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1076-1081, May.
• Mihalache D. Arsenie-Samoil, 2011, "The Audit of Accounting Information System Infrastructure," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1333-1338, May.
• Mihalache D. Arsenie-Samoil, 2011, "Security of the Accounting Information System Infrastructure," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1339-1345, May.
• Petroianu Grazia – Oana, 2011, "The Contribution of Accountancy Intelligence to the Development of the Economic Intelligence," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1644-1648, May.
• Mihalache D. Arsenie-Samoil, 2011, "Cloud Accounting," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 782-787, May.
• Mihalache D. Arsenie-Samoil, 2011, "Outsourcing Company Accounting," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 788-793, May.
• MIHALACHE, Arsenie-Samoil, 2011, "Risk Analysis of Accounting Information System Infrastructure," MPRA Paper, University Library of Munich, Germany, number 28874, Feb, revised 15 Mar 2011.
• Ojo, Marianne, 2011, "Fair value accounting and procyclicality: mitigating regulatory and accounting policy differences through regulatory structure reforms and Enforced Self Regulation," MPRA Paper, University Library of Munich, Germany, number 29314, Mar.
• Dixon, Keith, 2011, "Assessment at the centre of strategies of [accountant] learning in groups, substantiated with qualitative reflections in student assessments," MPRA Paper, University Library of Munich, Germany, number 29861, Mar.
• García-García, Jesús & Alonso de Magdaleno, María Isabel, 2011, "Modelos open source y responsabilidad social
  [Open source models and social responsibility]," MPRA Paper, University Library of Munich, Germany, number 34684, Sep.
• Govori, Fadil, 2011, "Analiza e pasqyrave financiare: Përdoruesit e treguesve financiarë
  [Financial statements analysis: Users of financial ratios]," MPRA Paper, University Library of Munich, Germany, number 46707, Dec, revised 03 Apr 2013.
• Konchitchki, Yaniv, 2011, "Inflation and Nominal Financial Reporting: Implications for Performance and Stock Prices," MPRA Paper, University Library of Munich, Germany, number 52928, May.
• Nangia, Vinay Kumar & Agrawal, Rajat & Reddy, K. Srinivasa, 2011, "Business Valuation: Modelling Forecasting Hurdle Rate," MPRA Paper, University Library of Munich, Germany, number 60420, revised 2011.
• Nangia, Vinay Kumar & Agrawal, Rajat & Reddy, K. Srinivasa, 2011, "Open Offers and Shareholders Earnings – Evidence from India," MPRA Paper, University Library of Munich, Germany, number 60432, revised 2011.
• Anginer, Deniz & Mansi, Sattar & Warburton, A. Joseph & Yildizhan, Celim, 2011, "Firm Reputation and Cost of Debt Capital," MPRA Paper, University Library of Munich, Germany, number 64965, Jun, revised 05 Jun 2015.
• Elvira NICA, 2011, "External Auditors: The Reassessment Of The Traditional Approach Of Auditing Within Public Administration," REVISTA ADMINISTRATIE SI MANAGEMENT PUBLIC, Faculty of Administration and Public Management, Academy of Economic Studies, Bucharest, Romania, volume 2011, issue 17, pages 96-102, December.
• Nikolaos Eriotis & Filippos Stamatiadis & Dimitrios Vasiliou, 2011, "Assessing Accrual Accounting Reform in Greek Public Hospitals: An Empirical Investigation," International Journal of Business and Economic Sciences Applied Research (IJBESAR), Democritus University of Thrace (DUTH), Kavala Campus, Greece, volume 4, issue 1, pages 153-184, March.
• Ian David Soane & Rocco Scolozzi & Beatrice Marelli & Cristina Orsatti & Klaus Hubacek & Alessandro Gretter, 2011, "Developing a panarchy model of landscape conservation and management of alpine-mountain grassland in Northern Italy," Openloc Working Papers, Public policies and local development, number 1107.
• Remzija Mulahasanović, 2011, "Temelji planiranja informacijskih sustava i obrada podataka," EFZG Working Papers Series, Faculty of Economics and Business, University of Zagreb, number 1101, Jan.
• Seufert, Andreas & Sexl, Stefan, 2011, "Competing on Analytics –Wettbewerbsvorsprung durch Business Intelligence," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, pages 201-218.

2010

• Balasundaram Nimalathasan & Assoc. Prof. Valeriu Brabete Ph.D, 2010, "Capital Structure And Its Impact On Profitability: A Study Of Listed Manufacturing Companies In Sri Lanka," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 15, pages 7-16, November.
• Assoc. Prof. Cristian Drăgan Ph.D & Lect. Oana Gherghinescu Ph.D & Student Adriana Iota, 2010, "Defining Elements In Setting The Objectives For The Statutory Audit Mission," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 15, pages 28-34, November.
• Leontina BeÅ£ianu, 2010, "Indicators Of The Global Reporting Initiative Regarding Sustainable Development," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 12, pages 1-1.
• Federico Barbiellini Amidei & Andrea Goldstein & Marcella Spadoni, 2010, "European Acquisitions in the United States: Re-examining Olivetti-Underwood Fifty Years Later," Quaderni di storia economica (Economic History Working Papers), Bank of Italy, Economic Research and International Relations Area, number 02, Mar.
• Joseph Tham & Ignacio Velez Pareja, 2010, "Cost of Capital with Levered Cost of Equity as the Risk of Tax Shields," Proyecciones Financieras y Valoración, Master Consultores, number 7315, Aug.
• Victor Valdivia, 2010, "Evaluating the SEC Review of Commercial Banks: Evidence from Comment Letters," Economics Bulletin, AccessEcon, volume 30, issue 1, pages 234-246.
• Melek EKER, 2010, "The Affect of The Relationship Between Budget Participation And Job-Relevant Information on Managerial Performance," Ege Academic Review, Ege University Faculty of Economics and Administrative Sciences, volume 10, issue 1, pages 183-198.
• Mennicken, Andrea, 2010, "From inspection to auditing: audit and markets as linked ecologies," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 27054, Apr.
• David Hanson, 2010, "Limits to Free Trade," Books, Edward Elgar Publishing, number 12714, ISBN: ARRAY(0x6a75a490).
• Joseph Mark S. Munoz (ed.), 2010, "Contemporary Microenterprise," Books, Edward Elgar Publishing, number 13820, ISBN: ARRAY(0x69d2c8e8).
• Philippe Gugler & Julien Chaisse (ed.), 2010, "Competitiveness of the ASEAN Countries," Books, Edward Elgar Publishing, number 13950, ISBN: ARRAY(0x698c8358).
• Lucio Cassia, 2010, "Global Outsourcing Strategies," Books, Edward Elgar Publishing, number 13974, ISBN: ARRAY(0x6a7b05f8).
• Masahiro Kawai & Ganeshan Wignaraja (ed.), 2010, "Asia’s Free Trade Agreements," Books, Edward Elgar Publishing, number 14098, ISBN: ARRAY(0x6df900d8).
• Borja Amor-Tapia & María T. Tascón & José L. Fanluj, 2010, "Country Creditor Rights, Information Sharing, and Commercial Banks’ Profitability," Czech Journal of Economics and Finance (Finance a uver), Charles University Prague, Faculty of Social Sciences, volume 60, issue 4, pages 336-354, November.
• Adrien B. Bonache & Jonathan Maurice & Karen Moris, 2010, "Détection de fraudes et loi de Benford : quelques risques associés," Post-Print, HAL, number hal-00736235, Apr.
• Adrien B. Bonache & Jonathan Maurice & Karen Moris, 2010, "A best evidence synthesis on the link between budgetary participation and managerial performance," Post-Print, HAL, number hal-00736237.
• Adrien B. Bonache & Jonathan Maurice & Karen Moris, 2010, "A best evidence synthesis on the link between budgetary participation and managerial performance," Post-Print, HAL, number hal-00736246, Apr.
• Wen-Wen Chien & Roger W. Mayer & John T. Sennetti, 2010, "Audit Committee Effectiveness In The Largest Us Public Hospitals: An Empirical Study," Accounting & Taxation, The Institute for Business and Finance Research, volume 2, issue 1, pages 107-127.
• Hussein Ali Khasharmeh & Khaled Aljifri, 2010, "The Timeliness Of Annual Reports In Bahrain And The United Arab Emirates: An Empirical Comparative Study," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, volume 4, issue 1, pages 51-71.
• John Shon & Ping Zhou, 2010, "Can Mispricing Of Asset Growth Explain The Accruals Anomaly?," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, volume 4, issue 1, pages 73-83.
• Stefan Lutz & Daniel Kleinfeldt, 2010, "Risk as determinant of income and cross-border pricing of multi-national enterprises," ICER Working Papers, ICER - International Centre for Economic Research, number 19-2010, Sep.
• Saikumar.B.C & Manjunatha.A.V & Chengappa.P.G & N.Nagaraj, 2010, "Value Addition in Agriculture and Allied Sectors," Journal of Global Economy, Research Centre for Social Sciences,Mumbai, India, volume 6, issue 4, pages 311-327, August.
• Patrick Velte, 2010, "The link between supervisory board reporting and firm performance in Germany and Austria," European Journal of Law and Economics, Springer, volume 29, issue 3, pages 295-331, June, DOI: 10.1007/s10657-009-9122-x.
• Shujun Ding & Zhenyu Wu & Yuanshun Li & Chunxin Jia, 2010, "Executive compensation, supervisory board, and China’s governance reform: a legal approach perspective," Review of Quantitative Finance and Accounting, Springer, volume 35, issue 4, pages 445-471, November, DOI: 10.1007/s11156-010-0168-1.
• Stefan Lutz & Daniel Kleinfeldt, 2010, "Risk as determinant of income and crossborder pricing of multinational enterprises," Economics Discussion Paper Series, Economics, The University of Manchester, number 1018.