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

2011

• Rajgopal, Shiva & Venkatachalam, Mohan, 2011, "Financial reporting quality and idiosyncratic return volatility," Journal of Accounting and Economics, Elsevier, volume 51, issue 1, pages 1-20, DOI: 10.1016/j.jacceco.2010.06.001.
• Bouwens, Jan & Kroos, Peter, 2011, "Target ratcheting and effort reduction," Journal of Accounting and Economics, Elsevier, volume 51, issue 1, pages 171-185, DOI: 10.1016/j.jacceco.2010.07.002.
• Hall, Matthew, 2011, "Do comprehensive performance measurement systems help or hinder managers' mental model development?," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 36703, Jun.
• Nikos Sykianakis & Athanasios Bellas, 2011, "Organization Politics and the Role of Accounting," European Research Studies Journal, European Research Studies Journal, volume 0, issue 3, pages 119-134.
• Hervé Stolowy, 2011, "An explanation of the nature of internally generated goodwill based on aggregation of interacting assets," Post-Print, HAL, number hal-00578320, Feb.
• 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, number hal-00679995, May.
• Jean-François Casta & Luc Paugam & Nicole Stolowy, 2011, "An explanation of the nature of internally generated goodwill based on aggregation of interacting assets," Post-Print, HAL, number hal-00679996, May.
• 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, number hal-00679997, May.
• Jean-François Casta & Luc Paugam & Hervé Stolowy, 2011, "Non-additivity in accounting valuation: Internally generated goodwill as an aggregation of interacting assets," Post-Print, HAL, number halshs-00541525, Apr.
• Eve Chiapello & Annick Bourguignon, 2011, "The role of criticism in the dynamics of performance evaluation systems," Working Papers, HAL, number hal-00593388, May.
• Wei Zhou & Hui Zhou, 2011, "Financial Accounting Regulation And Executive Compensation Design," Accounting & Taxation, The Institute for Business and Finance Research, volume 3, issue 1, pages 91-101.
• Ganna Demydyuk, 2011, "Optimal Financial Key Performance Indicators: Evidence From The Airline Industry," Accounting & Taxation, The Institute for Business and Finance Research, volume 3, issue 2, pages 39-51.
• Bonnie P. Stivers & Emmanuel Onifade & Ruthie Reynolds, 2011, "Student Learning Perceptions: Evidence From An Introductory Accounting Course," Business Education and Accreditation, The Institute for Business and Finance Research, volume 3, issue 1, pages 9-20.
• Albert D. Spalding, Jr, 2011, "Mark-To-Market And The Widening Gap Between Financial And Tax Accounting," Global Journal of Business Research, The Institute for Business and Finance Research, 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.
• Parte Esteban, Laura & Such Devesa, Mª Jesús, 2011, "Earnings Benchmarks En El Sector Hotelero: Decisiones Basadas En Variables Financieras Y Reales / Earnings Benchmarks In The Spanish Hotel Industry: Decisions Based On Financial And Real Variables," Investigaciones Europeas de Dirección y Economía de la Empresa (IEDEE), Academia Europea de Dirección y Economía de la Empresa (AEDEM), volume 17, issue 1, pages 113-135.
• Robert Freeman & Adam Koch & Haidan Li, 2011, "Can historical returns-earnings relations predict price responses to earnings news?," Review of Quantitative Finance and Accounting, Springer, volume 37, issue 1, pages 35-62, July, DOI: 10.1007/s11156-010-0194-z.
• Shizuki Saito, 2011, "Accounting Standards and Global Convergence Revisited: Social Norms and Economic Concepts," The Japanese Accounting Review, Research Institute for Economics & Business Administration, Kobe University, volume 1, pages 105-117, December.
• Shin'ya Okuda, 2011, "Who Benefits from the Adoption of IFRS?," The Japanese Accounting Review, Research Institute for Economics & Business Administration, Kobe University, volume 1, pages 61-69, December.
• Cuzdriorean - Vladu Dan Dacian & Albu Catalin Nicolae & Albu Nadia & Fekete Szilveszter, 2011, "A Longitudinal Analysis Regarding The Evolution Of Profit Tax Regulations In Romania - An Empirical View," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 594-601, July.
• Muller Victor - Octavian, 2011, "Evidence From The German Capital Market Regarding The Value Relevance Of Consolidated Versus Parent Company Financial Statements," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 636-642, July.
• Rof Letitia Maria & Farcane Nicoleta, 2011, "Current State And Evolution Perspectives For Management Accounting In The Energy Sector By Implementing The Abc Method," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 653-660, July.
• Grosanu Adrian & Rachisan Paula Ramona & Berinde Sorin Romulus, 2011, "Study Regarding The Influence Of Romanian Accounting Regulations On Creative Accounting Techniques," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 2, pages 523-528, December.
• Mocanu Mihaela & Stefanescu Aurelia & Turlea Eugeniu, 2011, "Auditor Rotation - A Critical And Comparative Analysis," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 2, pages 571-577, December.
• Nistor Cristina, 2011, "A New Aproach Of Conceptual Framework For General Purpose Financial Reporting By Public Sector Entities," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 2, pages 603-609, December.
• Rachisan Paula Ramona & Berinde Sorin Romulus, 2011, "The Typology Of Regional Mergers From The Perspective Of Financial-Accounting Aspects," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 2, pages 610-617, December.
• Stefanescu Aurelia & Mocanu Mihaela & Turlea Eugeniu, 2011, "Participatory Governance In The Public Healthcare Systems Of The Scandinavian And Baltic Countries," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 2, pages 625-630, December.
• Paliu - Popa Lucia & Cosneanu Lavinia, 2011, "General Issues Concerning the Reconciliation of the Accounting Earnings with the Taxable Earnings," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1578-1582, May.
• Petroianu Grazia – Oana, 2011, "The Contribution of Accountancy Intelligence to the Development of the Economic Intelligence," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1644-1648, May.
• Rof Letiþia Maria & Stanciu Ionela Cornelia, 2011, "Improvement of Managerial Accounting in Electricity Industry by Applyng the ABC Method (Activity Based Costing)," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1818-1821, May.
• Cîndea Moise & Durdureanu Corneliu & Ciurariu Gabriela, 2011, "Significant Historic Reference Points on Accountancy at Global Level," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 401-406, May.
• Demian Gabriela & Joldos Ana Maria & Pintilie Corneliu, 2011, "Creativity in Business Ethics and Financial Accounting of the Romanian Organizations," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 565-571, May.
• Durdureanu Corneliu & Cîndea Moise, 2011, "Performance Audit and its Role in Improving the Management," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 715-719, May.
• Gâdau Liana, 2011, "The Normalization Process of Recognition of the Elements in the Financial Statements. The Credibility and Relevance of Information," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 778-781, May.
• Rof Letiþia Maria & Stanciu Ionela Cornelia, 2011, "Views on the Purpose of Management Accounting in the Romanian Energy Sector," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 1138-1140, May.
• Condrea Elena, 2011, "Tax Evasion - the Main Component of the Underground Economy Matrix in Romania," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 237-242, May.
• Lenghel Radu Dorin, 2011, "Study on Accounting for Assets use Change," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 707-710, May.
• Miculescu Marius-Nicolae & Miculescu Corina, 2011, "The Income Statement: The Image of Financial Performance of a Public Health Entity," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 778-781, May.
• Nistor Cristina Silvia & Deaconu Adela, 2011, "Borrowing Costs – Object of IPSAS Review," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 942-946, May.
• Mariana Man & Liana Gădău, 2011, "The Profit and Loss Account Through the Romanian Accounting Regulations. From European to International," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 11, issue 2, pages 167-176.
• Vasile Dumitraș, 2011, "Improving the Quality of the Information Presented in Financial Statements by Using Information Technology," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 11, issue 4, pages 109-118.
• Nicoleta-Cornelia Bran (Stan) & Sorina-Geanina Mărgărit (Stănescu) & Nicoleta Eftene, 2011, "IASB Framework Regarding the Harmonization of Financial Statements," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 11, issue 4, pages 53-60.
• Duran-Vazquez, Rocio & Lorenzo-Valdes, Arturo & Ruiz-Porras, Antonio, 2011, "Valuation of Latin-American stock prices with alternative versions of the Ohlson model: An investigation of cointegration relationships with time-series and panel-data," MPRA Paper, University Library of Munich, Germany, number 31354, May.
• Duran-Vazquez, Rocio & Lorenzo-Valdes, Arturo & Ruiz-Porras, Antonio, 2011, "Valuation of Latin-American stock prices with alternative versions of the Ohlson model: An investigation of cointegration relationships with time-series and panel-data," MPRA Paper, University Library of Munich, Germany, number 32043, Jul.
• Verbic, Miroslav & Polanec, Sašo, 2011, "Innovativeness and intangibles in transition: the case of Slovenia," MPRA Paper, University Library of Munich, Germany, number 32127, Jul.
• Duran-Vazquez, Rocio & Lorenzo-Valdes, Arturo & Ruiz-Porras, Antonio, 2011, "Valuación de acciones mexicanas mediante los modelos de Ohlson y Ohlson-Beta para firmas con ciclos de corto y largo plazos: Un análisis de cointegración
  [Valuation of Mexican stocks with the Olhso," MPRA Paper, University Library of Munich, Germany, number 33054, Jul.
• 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.
• Daniel Petrus Schutte & Pieter Buys, 2011, "A critical analysis of the contents of the IFRS for SMEs - a South African perspective," South African Journal of Economic and Management Sciences, University of Pretoria, Faculty of Economic and Management Sciences, volume 14, issue 2, pages 188-209, June.
• Dana Kovanicová, 2011, "The Public Interest from the Perspective of the Accounting and Auditing Profession: General Well-being vs. Private Benefit
  [Veřejný zájem z pohledu účetní a auditorské profese: obecné blaho vs. soukromý prospěch]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2011, issue 1, pages 6-18, DOI: 10.18267/j.cfuc.93.
• Tomáš Brabenec, 2011, "Transfer Pricing of Intangible Assets and R&D Services in Service Level Agreement
  [Transferové ceny nehmotných statků a služeb R&D na pozadí Service Level Agreement]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2011, issue 2, pages 58-71, DOI: 10.18267/j.cfuc.105.
• Lucia Clara Banchieri & Fernando Campa Planas & Maria Victoria Sanchez Rebull, 2011, "What has been said, and what remains to be said, about the balanced scorecard?," Zbornik radova Ekonomskog fakulteta u Rijeci/Proceedings of Rijeka Faculty of Economics, University of Rijeka, Faculty of Economics and Business, volume 29, issue 1, pages 155-192.
• Krister Bredmar, 2011, "The Relevance of Theoretical Concepts in Practice: A Study of Management Accounting Concepts in 130 Large Swedish Companies," Business and Economics Research Journal, Bursa Uludag University, Faculty of Economics and Administrative Sciences, volume 2, issue 2, pages 1-1.
• Md. Abdur Rouf, 2011, "The Corporate Social Responsibility Disclosure: A Study of Listed Companies in Bangladesh," Business and Economics Research Journal, Bursa Uludag University, Faculty of Economics and Administrative Sciences, volume 2, issue 3, pages 1-19.
• Gokhan Ozer & Emine Yilmaz, 2011, "Effects of Procedural Justice Perception, Budgetary Control Effectiveness and Ethical Work Climate on Propensity to Create Budgetary Slack," Business and Economics Research Journal, Bursa Uludag University, Faculty of Economics and Administrative Sciences, volume 2, issue 4, pages 1-1.
• Mariana MAN & Liana GADAU, 2011, "Green Accounting – A New Dimension In The Performance And Activity Reporting Of The Enterprise," Annals of Spiru Haret University, Economic Series, Universitatea Spiru Haret, volume 2, issue 2, pages 149-158.
• Yang CAO & Joseph P. OGDEN & Cristian I. TIU, 2011, "Who Benefits From Funds Of Hedge Funds? A Critique Of Alternative Organizational Structures In The Hedge Fund Industry (I)," Business Excellence and Management, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, volume 1, issue 1, pages 19-36, December.
• Ioannis KOSKOSAS, 2011, "The Pros And Cons Of Internet Banking: A Short Review," Business Excellence and Management, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, volume 1, issue 1, pages 49-58, December.
• Petronella Neacªu Matei, 2011, "Internal Audit Essential Component In The Structure Of A Modern Company," International Conference Modern Approaches in Organisational Management and Economy, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, volume 5, issue 1, pages 364-369, November.
• Hongwei Zhu & Harris Wu, 2011, "Quality of data standards: framework and illustration using XBRL taxonomy and instances," Electronic Markets, Springer;IIM University of St. Gallen, volume 21, issue 2, pages 129-139, June, DOI: 10.1007/s12525-011-0060-4.
• Andreas I. Nicolaou, 2011, "Supply of data assurance in electronic exchanges and user evaluation of risk and performance outcomes," Electronic Markets, Springer;IIM University of St. Gallen, volume 21, issue 2, pages 113-127, June, DOI: 10.1007/s12525-011-0061-3.
• Sudhakar Balachandran & Partha Mohanram, 2011, "Is the decline in the value relevance of accounting driven by increased conservatism?," Review of Accounting Studies, Springer, volume 16, issue 2, pages 272-301, June, DOI: 10.1007/s11142-010-9137-0.
• Mark T. Bradshaw, 2011, "A discussion of “Do managers use earnings guidance to influence street earnings exclusions?”," Review of Accounting Studies, Springer, volume 16, issue 3, pages 528-538, September, DOI: 10.1007/s11142-011-9144-9.
• Theodore E. Christensen & Kenneth J. Merkley & Jennifer Wu Tucker & Shankar Venkataraman, 2011, "Do managers use earnings guidance to influence street earnings exclusions?," Review of Accounting Studies, Springer, volume 16, issue 3, pages 501-527, September, DOI: 10.1007/s11142-011-9158-3.
• Mike Ettredge & Karla Johnstone & Mary Stone & Qian Wang, 2011, "The effects of firm size, corporate governance quality, and bad news on disclosure compliance," Review of Accounting Studies, Springer, volume 16, issue 4, pages 866-889, December, DOI: 10.1007/s11142-011-9153-8.
• Theofanis Karagiorgos & George Drogalas & Nikolaos Giovanis, 2011, "Evaluation of the Effectiveness of Internal Audit in Greek Hotel Business," International Journal of Business and Economic Sciences Applied Research (IJBESAR), Democritus University of Thrace (DUTH), Kavala Campus, Greece, volume 4, issue 1, pages 19-34, March.
• Robert M.M. Bertrand & Arthur J.H.C. Schram & Eddy H.J. Vaassen, 2011, "Understanding Contract Audits: An Experimental Approach," Tinbergen Institute Discussion Papers, Tinbergen Institute, number 11-031/1, Feb.
• Dean Karlan & Martin Valdivia, 2011, "Teaching Entrepreneurship: Impact of Business Training on Microfinance Clients and Institutions," The Review of Economics and Statistics, MIT Press, volume 93, issue 2, pages 510-527, May.
• Nino Serdarevic, 2011, "Accounting Policies And Financial Analysis Interdependences - Empirical Evidence," Economic Review: Journal of Economics and Business, University of Tuzla, Faculty of Economics, volume 9, issue 1, pages 17-30, June.
• Oriol Amat & Jordi Perramon, 2011, "High-growth cooperatives: Financial profile and key factors for competitiveness," Economics Working Papers, Department of Economics and Business, Universitat Pompeu Fabra, number 1289, Oct.
• Sergei Vasilievich CHEREMUSHKIN, 2011, "How to Ensure Consistency between Discount Rates and Cash Flows?," The Valuation Journal, The National Association of Authorized Romanian Valuers, volume 6, issue 2, pages 4-45.
• Anelia Galinova, 2011, "Accounting – from antiquity till present day," Business & Management Compass, University of Economics Varna, issue 2, pages 106-121.
• Venelin Georgiev, 2011, "The application of the fair value concept in accounting," Business & Management Compass, University of Economics Varna, issue 3, pages 40-51.
• Schulz, H. & Titze, Mirko & Weinhold, M., 2011, "Eigenkapitalausstattung in den Neuen Ländern teilweise höher als in Westdeutschland," Wirtschaft im Wandel, Halle Institute for Economic Research (IWH), volume 17, issue 5, pages 180-187.

2010

• Assoc. Prof. Cristian Drăgan Ph. D & Assoc. Prof. Valeriu Brabete Ph. D & Lect. Oana Gherghinescu Ph. D, 2010, "Aspects Regarding The Regulatory Risks Related To Shareholder S Equity," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 2, issue 38, pages 1-8, May.
• Prof. Magdalena Mihai Ph. D & Prof. Constantin Staicu Ph. D & Anca Ciumag Ph. D Student, 2010, "Possibilities Of Initial Estimation And Further Validation Of Inside Control Risk," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 3, issue 38, pages 500-506, May.
• Assist. Anca Antoaneta Vărzaru PhD. Student & Prof. Mihai Vărzaru PhD., 2010, "Hidden Costs And Social Control Management," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 3, issue 38, pages 1-9, May.
• Szora Attila TAMAS, 2010, "The limitations of the engagements to perform agreed-upon procedures regarding financial information according to ISRS 4400," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 12, pages 83-93, December.
• Man Mariana & Gădău Liana, 2010, "The Profit And Loss Account In Different Approaches. Advantages And Disadvantages," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 12, pages 1-13.
• Dumitru Matis & Carmen Giorgiana Bonaci & Razvan V. Mustata, 2010, "Strategies In Optimizing The Output Of Financial Reporting: Project For A National Perspective," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 12, pages 1-14.
• Dan Dacian Cuzdriorean & Szilveszter Fekete & Lucia Sucală, 2010, "An Attempt At Measuring The Fiscal Influence Over Accounting Of Romanian Listed Companies," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 12, pages 1-9.
• Kerim Banar & Vedat Ekergil, 2010, "Service Quality Of Members Of Accounting Profession: The Relationship Between Servis Quality To Costumer Satisfaction Eskä°Åžehä°R Application," Anadolu University Journal of Social Sciences, Anadolu University, volume 10, issue 1, pages 39-60, January.
• Gina Raluca GUSE & Viorel AVRAM & Adriana CALU & Daniela Artemisa CALU, 2010, "Assets Restatement Model From The Natural Capital Maintenance Perspective," Internal Auditing and Risk Management, Athenaeum University of Bucharest, volume 4, issue 20, pages 71-80, December.
• Abel María Cano Morales, 2010, "Algunas experiencias exitosas en Latinoamérica relacionadas con la Estandarización Contable," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada.
• Claudia Barrios Alvarez & Yaismir Adriana Rivera Arrubla, 2010, "Los sistemas contables administrativos: hacia la conformación de un programa de investigación desde la teoría de la estructuración," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada.
• Jose luis Villarreal, 2010, "Bases conceptuales para la construccion de teoria contable," Revista Criterio Libre, Universidad Libre - Sede Principal.
• Campo Alcides Avellaneda Bautista, 2010, "El patrimonio y los ciclos de operaciones financieras," Revista Criterio Libre, Universidad Libre - Sede Principal.
• Helio Fabio Ramírez Echeverry & Luis Eduardo Suárez Balaguera, 2010, "Los Contratos De Construcción En Colombia E Impacto Al Adoptar Estándares Internacionales De Información Financiera -Nic 11-," Revista Criterio Libre, Universidad Libre - Sede Principal.
• Campo Alcides Avellaneda Bautista, 2010, "Factores De Incidencia De La Ley 1314 De 2009 En La Educación Contable Colombiana," Revista Criterio Libre, Universidad Libre - Sede Principal.
• Campo Alcides Avellaneda Bautista, 2010, "Facteurs D´Incidence De La Loi 1314 De 2009 Dans Le Systeme Comptable D´Enseignement En Colombie," Revista Criterio Libre, Universidad Libre - Sede Principal.
• Felipe Mejia & Ignacio Velez-Pareja, 2010, "Analytical solution to the circularity problem in the discounted cash flow valuation framework," Proyecciones Financieras y Valoración, Master Consultores, number 6931, May.
• Ignacio Velez Pareja, 2010, "Risky Tax Shields and Risky Debt: A Monte Carlo Approach," Proyecciones Financieras y Valoración, Master Consultores, number 7184, Jun.
• Felipe Mej√≠a & Ignacio Velez Pareja, 2010, "Cost of Capital, Cost of Equity and Value Without Circularity for Constant Growth Perpetuities," Proyecciones Financieras y Valoración, Master Consultores, number 7314, Aug.
• Felipe Mejia & Ignacio Velez Pareja, 2010, "Cost of Equity and WACC for Perpetuities with Constant Growth," Proyecciones Financieras y Valoración, Master Consultores, number 7316, Aug.
• Felipe Mejia & Ignacio Velez Pareja, 2010, "Soluci√≥n Anal√≠tica al Problema de la Circularidad Usando Flujos de Caja Descontados," Proyecciones Financieras y Valoración, Master Consultores, number 7317, Aug.
• Ignacio Velez Pareja & Joseph Tham, 2010, "Timanco S.A.: Unpaid Taxes, Losses Carried Forward, Foreign Debt, Presumptive Income and Adjustment for Inflation: Matching DCF and EVA¬©," Proyecciones Financieras y Valoración, Master Consultores, number 7319, Aug.
• Joseph Tham & Ignacio Velez Pareja, 2010, "Costo de capital con costo del patrimonio apalancado como el riesgo de los escudos fiscales," Proyecciones Financieras y Valoración, Master Consultores, number 7612, Oct.
• Ignacio V√©lez Pareja & Joseph Tham, 2010, "Company Valuation in an Emerging Economy - Caldonia: A Case Study," Proyecciones Financieras y Valoración, Master Consultores, number 8335, Oct.
• Emanuele Forlani, 2010, "Liquidity Constraints and Firm’s Export Activity," Development Working Papers, Centro Studi Luca d'Agliano, University of Milano, number 291, Apr, revised 30 Apr 2010.
• Samuel Sponem, 2010, "Diversité des pratiques de contrôle budgétaire:approches contingentes et néo-institutionnelles," Revue Finance Contrôle Stratégie, revues.org, volume 13, issue 3, pages 115-153., September.
• Charles Piot & Alain Schatt, 2010, "La réglementation de l’audit est-elle dans l’intérêt public:quelques enseignements du modèle français," Working Papers CREGO, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations, number 1100606, Jun.
• Véronique Bessière & Alain Schatt, 2010, "Réflexions sur l’investissement dans la réputation par les auditeurs et les analystes financiers;Discussions about investment in reputation on stock markets:The case of auditors and financial analysts," Working Papers CREGO, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations, number 1100607, Jun.
• Yves Mard & Alain Schatt, 2010, "Lissage des résultats:les conclusions sont-elles contingentes aux options méthodologiques?," Working Papers CREGO, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations, number 1100701, Jul.
• Hou, Kewei & van Dijk, Mathijs A. & Zhang, Yinglei, 2010, "The Implied Cost of Capital: A New Approach," Working Paper Series, Ohio State University, Charles A. Dice Center for Research in Financial Economics, number 2010-4, Feb.
• Barth, Mary E. & Gow, Ian D. & Taylor, Daniel J., 2010, "Non-GAAP and Street Earnings: Evidence from SFAS 123R," Research Papers, Stanford University, Graduate School of Business, number 2064, Sep.
• Magni, Carlo Alberto, 2010, "Residual income and value creation: An investigation into the lost-capital paradigm," European Journal of Operational Research, Elsevier, volume 201, issue 2, pages 505-519, March.
• Navarro-García, Juan Carlos & Bastida, Francisco, 2010, "An empirical insight on Spanish listed companies’ perceptions of International Financial Reporting Standards," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 19, issue 2, pages 110-120, DOI: 10.1016/j.intaccaudtax.2010.07.003.
• Hall, Matthew, 2010, "Accounting information and managerial work," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 28539, Apr.
• Chenhall, Robert H. & Hall, Matthew & Smith, David, 2010, "Social capital and management control systems: a study of a non-government organization," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 32980, Nov.
• Holger Daske & Moritz Bassemir & Felix F. Fischer, 2010, "Manipulation des Börsenkurses durch gezielte Informationspolitik im Rahmen von Squeeze-Outs? – Eine empirische Untersuchung am deutschen Kapitalmarkt," Working Paper Series: Finance and Accounting, Department of Finance, Goethe University Frankfurt am Main, number 200.
• Diana Mostafa & Magda Hussien, 2010, "The Impact of Auditor Rotation on the Audit Quality: A Field Study from Egypt," Working Papers, The German University in Cairo, Faculty of Management Technology, number 23, Nov.
• C. Piot & A. Schatt, 2010, "La réglementation de l'audit est-elle dans l'intérêt public : quelques enseignements du modèle français," Post-Print, HAL, number halshs-00534758.
• Friis, Ole & Nielsen, Mogens, 2010, "Audit fees and IFRS accounting - Is information costly?," Discussion Papers on Economics, University of Southern Denmark, Department of Economics, number 3/2010, Sep.
• Kevin A. Diehl,, 2010, "Ratio Of Deferred Tax Liabilities To Shares As A Predictor Of Stock Prices," Accounting & Taxation, The Institute for Business and Finance Research, volume 2, issue 1, pages 95-105.
• Harold Fletcher & Thomas Ulrich, 2010, "The Statement Of Cash Flows Using Financial Statement Equations," Business Education and Accreditation, The Institute for Business and Finance Research, volume 2, issue 1, pages 15-26.
• Daoping (Steven) He & Jenny Teruya & Takashi Shimizu, 2010, "Sticky Selling, General, And Administrative Cost Behavior And Its Changes In Japan," Global Journal of Business Research, The Institute for Business and Finance Research, volume 4, issue 4, pages 1-10.
• Kathleen Dunne & Maria H. Sanchez, 2010, "One Hundred Years in Prison for $126 Millong Fraud," Review of Business and Finance Studies, The Institute for Business and Finance Research, volume 1, issue 1, pages 73-80.
• Gökhan ÖZER & Emine YILMAZ, 2010, "Mantıklı Eylem Teorisi (MET) ile muhasebecilerin bilgi teknolojisi kullanımına yönelik bir uygulama," Iktisat Isletme ve Finans, Bilgesel Yayincilik, volume 25, issue 290, pages 65-88.
• Wenxia Ge & G. Whitmore, 2010, "Binary response and logistic regression in recent accounting research publications: a methodological note," Review of Quantitative Finance and Accounting, Springer, volume 34, issue 1, pages 81-93, January, DOI: 10.1007/s11156-009-0123-1.
• Aloke Ghosh & Doocheol Moon, 2010, "The effect of CEO ownership on the information content of reported earnings," Review of Quantitative Finance and Accounting, Springer, volume 35, issue 4, pages 393-410, November, DOI: 10.1007/s11156-009-0140-0.
• Gheorghe V. Lepadatu & Doina Maria Tilea, 2010, "ActuArial Accounting – A Branch of the Financial Accounting," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 2, issue 1, pages 64-79, March.
• Marius Deac & Radu Danciu, 2010, "An Empirical Taxonomy of Accounting Information Systems in Romania," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 2, issue 3, pages 30-35, September.
• Anikó Bódi-Schubert, 2010, "Factors behind high cash usage in Hungary," MNB Bulletin (discontinued), Magyar Nemzeti Bank (Central Bank of Hungary), volume 5, issue 1, pages 20-28, March.
• Rüdiger Fahlenbrach & Angie Low & René M. Stulz, 2010, "The dark side of outside directors: Do they quit when they are most needed?," NBER Working Papers, National Bureau of Economic Research, Inc, number 15917, Apr.
• Juan Yermo & Clara Severinson, 2010, "The Impact of the Financial Crisis on Defined Benefit Plans and the Need for Counter-Cyclical Funding Regulations," OECD Working Papers on Finance, Insurance and Private Pensions, OECD Publishing, number 3, Jul, DOI: 10.1787/5km91p3jszxw-en.
• Cuzdriorean Dan Dacian, 2010, "The Relationship Between Accounting And Taxation: A Brief International Literature Review," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 496-502, July.
• Deac Marius & Danciu Radu, 2010, "Is There Any Room To Improve The Use Of Accounting Information?," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 503-508, July.
• Matis Dumitru & Bonaci Carmen Giorgiana & Coroiu Sorina Ioana, 2010, "The Accounting Regulation Process In The Field Of Financial Instruments," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 534-540, July.
• Mustata Razvan V. & Matis Dumitru & Dragos Dana Simona, 2010, "Material Accounting Harmonization: An Overview Of Trade Literature," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 548-552, July.
• Varzaru Anca Antoaneta & Varzaru Mihai, 2010, "Human Assets in the Social Control Management," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1341-1344, May.
• Gâdau Liana, 2010, "The Statement of Changes in Equity and Financial Performance. The Necessity of a Global Performance Situation," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 246-249, October.
• Petre Mihaela Cosmina, 2010, "Performing Internal Control by Taking into Consideration the International Economic Crisis," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 629-632, October.
• Petroianu Grazia – Oana, 2010, "The Role of Accountancy and of the Expert Accountant within the Framework of Present International Economic Crisis," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 633-637, October.
• Varzaru Anca Antoaneta & Varzaru Mihai, 2010, "New Paradigms of Management Control," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 828-831, October.
• Juta Tikk, 2010, "The Internationalization Of The Estonian Accounting System," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 10, issue 2, pages 341-352.
• Hirshleifer, David & Low, Angie & Teoh, Siew Hong, 2010, "Are Overconfident CEOs Better Innovators?," MPRA Paper, University Library of Munich, Germany, number 22425, Apr.
• Dima (Cristea), Stefana Maria & David, Delia, 2010, "A perspective on the recent developments in international financial reporting," MPRA Paper, University Library of Munich, Germany, number 27166, Nov.
• Tomáš Brabenec, 2010, "Certain Important Aspects of Cost Contribution Arrangements in Financial Management
  [Některé důležité aspekty Cost contribution arrangements ve finančním řízení]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2010, issue 2, pages 63-83, DOI: 10.18267/j.cfuc.68.
• Jana Ištvánfyová, 2010, "Specific Issues in Financial Reporting of the Economic Results of Universities in Czech Republic
  [Specifika výročních zpráv o hospodaření vysokých škol v České republice]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2010, issue 2, pages 84-93, DOI: 10.18267/j.cfuc.69.
• Jana Ištvánfyová & Ladislav Mejzlík & Jiří Pelák, 2010, "Progression of Financial Reporting in Czech Republic and its Regulation," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2010, issue 1, pages 64-77, DOI: 10.18267/j.efaj.45.
• Jana Ištvánfyová & Ladislav Mejzlík, 2010, "Accounting Standards for the Public and Non-profit Organization in the USA," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2010, issue 2, pages 71-81, DOI: 10.18267/j.efaj.50.
• Asli Gunduzay Türel, 2010, "Timeliness of Financial Reporting in Emerging Capital Markets: Evidence from Turkey," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2010, issue 3, pages 113-133, DOI: 10.18267/j.efaj.58.
• Philipp Bagus & Markus H. Schiml, 2010, "A Cardiograph of the Dollar's Quality: Qualitative Easing and the Federal Reserve Balance Sheet During the Subprime Crisis," Prague Economic Papers, Prague University of Economics and Business, volume 2010, issue 3, pages 195-217, DOI: 10.18267/j.pep.372.
• Cicilia IONESCU, 2010, "Fiscal And Accounting News 2010," Annals of Spiru Haret University, Economic Series, Universitatea Spiru Haret, volume 1, issue 3, pages 41-46.
• Goran Karanovic & Sinisa Bogdan & Suzana Baresa, 2010, "Financial Analysis Fundament For Assessment The Value Of The Company," UTMS Journal of Economics, University of Tourism and Management, Skopje, Macedonia, volume 1, issue 1, pages 73-84.
• Richard A. Young, 2010, "Discussion of: “Flattening the organization: the effect of organizational reporting structure on budgeting effectiveness”," Review of Accounting Studies, Springer, volume 15, issue 3, pages 537-544, September, DOI: 10.1007/s11142-010-9122-7.
• Sunil Dutta & Stefan Reichelstein, 2010, "Decentralized capacity management and internal pricing," Review of Accounting Studies, Springer, volume 15, issue 3, pages 442-478, September, DOI: 10.1007/s11142-010-9126-3.
• David A. Reppenhagen, 2010, "Contagion of accounting methods: evidence from stock option expensing," Review of Accounting Studies, Springer, volume 15, issue 3, pages 629-657, September, DOI: 10.1007/s11142-010-9128-1.
• Xi Li, 2010, "The impacts of product market competition on the quantity and quality of voluntary disclosures," Review of Accounting Studies, Springer, volume 15, issue 3, pages 663-711, September, DOI: 10.1007/s11142-010-9129-0.
• R. Lynn Hannan & Frederick W. Rankin & Kristy L. Towry, 2010, "Flattening the organization: the effect of organizational reporting structure on budgeting effectiveness," Review of Accounting Studies, Springer, volume 15, issue 3, pages 503-536, September, DOI: 10.1007/s11142-010-9132-5.
• Per Olsson, 2010, "Discussion of “Contagion of accounting methods: evidence from stock option expensing”," Review of Accounting Studies, Springer, volume 15, issue 3, pages 658-662, September, DOI: 10.1007/s11142-010-9134-3.
• Christo Karuna, 2010, "Discussion of “The impact of product market competition on the quantity and quality of voluntary disclosures”," Review of Accounting Studies, Springer, volume 15, issue 3, pages 712-723, September, DOI: 10.1007/s11142-010-9135-2.
• Holger Daske & Moritz Bassemir & Felix F. Fischer & Günther Gebhardt, 2010, "Manipulation des Börsenkurses durch gezielte Informationspolitik im Rahmen von Squeeze-Outs? — Eine empirische Untersuchung am deutschen Kapitalmarkt," Schmalenbach Journal of Business Research, Springer, volume 62, issue 3, pages 254-288, May, DOI: 10.1007/BF03373674.
• Bernard Raffournier & Alain Schatt, 2010, "Is European Accounting Research Fairly Reflected in Academic Journals? An Investigation of Possible Non-mainstream and Language Barrier Biases," European Accounting Review, Taylor & Francis Journals, volume 19, issue 1, pages 161-190, DOI: 10.1080/09638180902989368.
• Gallego López, Nuria & Llano, Carlos & Pérez García, Julian, 2010, "Estimación de los Flujos de Transporte de Mercancías Interregionales Trimestrales mediante Técnicas de Interpolación Temporal," Working Papers in Economic Theory, Universidad Autónoma de Madrid (Spain), Department of Economic Analysis (Economic Theory and Economic History), number 2010/03, Feb.
• Ignacio VELEZ-PAREJA & Joseph THAM, 2010, "Company's Valuation in an Emerging Economy - Case Study TIMANCO S.A," The Valuation Journal, The National Association of Authorized Romanian Valuers, volume 5, issue 2, pages 4-45.
• Felipe MEJIA-PELAEZ & Ignacio VELEZ-PAREJA, 2010, "Cost of Equity and Weighted Average Cost of Capital for Perpetuities, with Constant Growth," The Valuation Journal, The National Association of Authorized Romanian Valuers, volume 5, issue 2, pages 88-121.
• Victoria BOGDAN & Stefana Maria CRISTEA, 2010, "Consistencies and Inconsistencies in Financial Reporting. The Case Study of Central and Eastern Europe," Timisoara Journal of Economics, West University of Timisoara, Romania, Faculty of Economics and Business Administration, volume 3, issue 1(9), pages 15-26.
• Rapp, Marc Steffen, 2010, "Information asymmetries and the value-relevance of cash flow and accounting figures: empirical analysis and implications for managerial accounting," CEFS Working Paper Series, Technische Universität München (TUM), Center for Entrepreneurial and Financial Studies (CEFS), number 2010-08.

2009

• Sorin Domnişoru & Sorin Vînătoru & Daniel Goagără, 2009, "Internal Audit And Management Control," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 37, pages 226-233, May.
• Ionescu Ion, 2009, "Innovations Of The Abc Method In The Cost Calculation," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 37, pages 46-52, May.
• Assoc. Prof. Dragan Cristian Ph.D & Assoc. Prof. Brabete Valeriu Ph.D, 2009, "Demands And Controversies Regarding The Sphere Of Internal Audit Activities," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 13, pages 50-55, NOVEMBER.
• Lect. Ph.D Ovidia Doinea, 2009, "The Opinion Of The American Legislators On The Balance Sheet," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 13S, pages 40-45, November.
• Oana Raluca Ivan, 2009, "Sustainability In Accounting - Basis: A Conceptual Framework," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 11, pages 1-10.
• Ionel Bostan & Veronica Grosu & Eugenia Iancu, 2009, "The Role And Importance Of Economic And Financial Information In Corporate Governance," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 11, pages 1-15.
• Angelo Baglioni & Luca Colombo, 2009, "Managers’ Compensation And Misreporting: A Costly State Verification Approach," Economic Inquiry, Western Economic Association International, volume 47, issue 2, pages 278-289, April, DOI: 10.1111/j.1465-7295.2007.00114.x.
• Simon Loretz & Padraig J. Moore, 2009, "Corporate Tax Competition between Firms," Working Papers, Oxford University Centre for Business Taxation, number 0912.
• Carlo Alberto Magni & Ignacio Velez-Pareja, 2009, "Potential dividends versus actual cash flows in firm valuation," Proyecciones Financieras y Valoración, Master Consultores, number 5516, May.
• Ignacio Velez-Pareja, 2009, "Valoracion de flujos de caja en inflacion. El caso de la regulacion en el Banco Mundial," Proyecciones Financieras y Valoración, Master Consultores, number 5666, Jun.
• Bernard Raffournier & Alain Schatt, 2009, "Is European accounting research fairly reflected in academic journals? An investigation of possible non-mainstream and language barrier biases," Working Papers CREGO, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations, number 1090301, Mar.
• Mehdi Nekhili & Wafa Masmoudi & Dhikra Chebbi Nehkili, 2009, "Choix de l’auditeur externe, honoraires d’audit et gouvernance des entreprises françaises," Working Papers CREGO, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations, number 1090501, May.
• Hall, Matthew & Smith, David, 2009, "Mentoring and turnover intentions in public accounting firms: a research note," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 28924, Oct.
• González, Marcelo & Farías, Pablo, 2009, "Desempeño operacional posterior a la oferta pública inicial de acciones de las empresas chilenas," El Trimestre Económico, Fondo de Cultura Económica, volume 76, issue 303, pages 751-773, julio-sep, DOI: http://dx.doi.org/10.20430/ete.v76i.
• Galindo Lucas, Alfonso, 2009, "Marco Institucional de la Contabilidad y las Finanzas," Entelequia eBooks, Entelequia y Servicios Académicos Intercontinentales SL, number b009, edition 1, ISBN: ARRAY(0x69a28bb0), May.
• Abdesselam Rafik,Bastié Françoise,Cieply Sylvie, 2009, "Private Equity Firms’ Behaviours in Western Europe: Does Country Matter?," Frontiers in Finance and Economics, SKEMA Business School, volume 6, issue 2, pages 46-66, October.
• Gérard Charreaux, 2009, "Gouvernement d'entreprise et comptabilité," Post-Print, HAL, number hal-00384941.
• Olivier Klein, 2009, "Quelles réformes pour limiter l'instabilité financière ? Dix propositions," Post-Print, HAL, number hal-00493181.
• Nicolas Berland & Vassili Joannides, 2009, "Grounded theory : quels usages dans les recherches en contrôle de gestion ?," Post-Print, HAL, number halshs-00340170.
• Grégory Wegmann & Nozile Stephen, 2009, "The activity-based costing method developments: state-of-the art and case study," Post-Print, HAL, number halshs-00482137, Jan.
• Helin, Sven & Frostenson, Magnus, 2009, "Principer för hållbarhetsredovisning i teori och praktik: En studie av fjärrvärmebranschen," Working Papers, Örebro University, School of Business, number 2009:5, Mar.
• John Shon, 2009, "Voluntary Disclosures and Earnings Surprises: The Case of High-Tech Firms in Periods of Bad Economic News," Accounting & Taxation, The Institute for Business and Finance Research, volume 1, issue 1, pages 1-13.
• Anne B. Fosbre & Ellen M. Kraft & Paul B. Fosbre, 2009, "The Globalization Of Accounting Standards : Ifrs Versus Us Gaap," Global Journal of Business Research, The Institute for Business and Finance Research, volume 3, issue 1, pages 61-71.
• José Antonio Aparisi-Caudeli & Arturo Giner-Fillol & Eva María Pérez-García, 2009, "Evidence On Implementing A Balanced Scorecard System At The Port Authority Of Valencia," Global Journal of Business Research, The Institute for Business and Finance Research, volume 3, issue 2, pages 93-116.
• Myojung Cho & John Shon & Yuan Xie, 2009, "Corporate Disclosures After The Eptember 11 Terrorist Attacks," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, volume 3, issue 2, pages 169-174.
• Simon Loretz & Padraig J. Moore, 2009, "Corporate tax competition between firms," Working Papers, Institut d'Economia de Barcelona (IEB), number 2009/19.
• Aude Deville & Gary D. Ferrier & Hervé Leleu, 2009, "Performance measures for hierarchical organizations: Frontier analysis as a decision support tool," Working Papers, IESEG School of Management, number 2009-ECO-01, Jan.
• Juha-Pekka Kallunki & Henrik Nilsson & Janne Peltoniemi, 2009, "Regulated and unregulated insider trading around earnings announcements," European Journal of Law and Economics, Springer, volume 27, issue 3, pages 285-308, June, DOI: 10.1007/s10657-008-9089-z.