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

2009

• Santanu Mitra & Mahmud Hossain, 2009, "Value-relevance of pension transition adjustments and other comprehensive income components in the adoption year of SFAS No. 158," Review of Quantitative Finance and Accounting, Springer, volume 33, issue 3, pages 279-301, October, DOI: 10.1007/s11156-009-0112-4.
• Mihai Ristea & Gheorghe Lepadatu & Corina Graziella Dumitru, 2009, "Liberty and Concordance in Book-Keeping," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 1, issue 2, pages 46-61, June.
• Matis Dumitru & Bonaci Carmen Giorgiana, 2009, "Searching For The Fair Story Behind Fair Value For Financial Instruments," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 3, issue 1, pages 1042-1048, May.
• Mustata Razvan V. & Matis Dumitru, 2009, "From The Harmonization Need To The Spontaneous Accounting Harmonization," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 3, issue 1, pages 1067-1071, May.
• Nistor Cristina Silvia, 2009, "Economic Research, Between Scientifc Accomplishment And Current Reality," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 3, issue 1, pages 1079-1084, May.
• Pop Fanuta & Fat Codruta, 2009, "The Analysis Of The Quality Of Administration Of Company Relations With Commercial Partners," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 3, issue 1, pages 621-627, May.
• Bota-Avram Cristina & Palfi Cristina, 2009, "Measuring And Assessment Of Internal Audit’S Effectiveness," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 3, issue 1, pages 784-790, May.
• Deaconu Adela & Nistor Cristina & Cuzdriorean Dan, 2009, "Considerations On The Fair Value Of Revenues Recognized In Financial Statements," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 3, issue 1, pages 877-882, May.
• Deaconu Adela, 2009, "Solutions For Measuring The Fair Value Of The Workforce," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 3, issue 1, pages 883-887, May.
• GUSE Gina Raluca & CARAIANI Chirata & DASCALU Cornelia & LUNGU Camelia Iuliana, 2009, "Innovations In Social And Environmental Reporting Based On The Knowledge Of Stakeholders’ Information Needs," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 3, issue 1, pages 979-985, May.
• Doron Faran, 2009, "The Theory of the Business, Falsification and Avoiding Managerial Unawareness," Interdisciplinary Management Research, Josip Juraj Strossmayer University of Osijek, Faculty of Economics, Croatia, volume 5, pages 89-101.
• Hirshleifer, David & Teoh, Siew Hong, 2009, "The Psychological Attraction Approach to Accounting and Disclosure Policy," MPRA Paper, University Library of Munich, Germany, number 14046, Mar.
• Magni, Carlo Alberto & Vélez-Pareja, Ignacio, 2009, "Potential dividends versus actual cash flows in firm valuation," MPRA Paper, University Library of Munich, Germany, number 14509, Mar.
• Deaconu, Adela & Nistor, Cristina Silvia & Filip, Crina, 2009, "Legitimacy to develop fair value measurement standards: The Case of the IVSC Discussion Paper – Determination of fair value of intangible assets for IFRS reporting purposes," MPRA Paper, University Library of Munich, Germany, number 16850, revised 2009.
• Bonache, Adrien & Moris, Karen, 2009, "Nonlinear and chaotic patterns in Japanese video game console sales and consequences for management control," MPRA Paper, University Library of Munich, Germany, number 18196, Sep.
• Bunget, Ovidiu-Constantin & Dumitrescu, Alin-Constantin & Farcane, Nicoleta & Caciuc, Leonora & Popa, Adina, 2009, "The impact of ias/ifrs on the romanian accounting rules," MPRA Paper, University Library of Munich, Germany, number 18279, Nov.
• Bunget, Ovidiu-Constantin & Farcane, Nicoleta & Dumitrescu, Alin-Constantin & Popa, Adina, 2009, "The accounting profession and professionist in romania," MPRA Paper, University Library of Munich, Germany, number 18408, Nov.
• Abdul Azim, Islahi, 2009, "Book Review: Risk analysis for Islamic banks by Hennie Van Greuning and Zamir Iqbal," MPRA Paper, University Library of Munich, Germany, number 22740, revised 2009.
• Skribans, Valerijs, 2009, "Latvijas būvniecības nozares uzņēmumu finansiālās stabilitātes novērtēšana
  [Estimation of the financial stability of the Latvian building industry enterprises]," MPRA Paper, University Library of Munich, Germany, number 27095.
• Bagus, Philipp & Howden, David, 2009, "Qualitative Easing in Support of a Tumbling Financial System: A Recent Look at the Eurosystem´s Recent Balance Sheet Policies," MPRA Paper, University Library of Munich, Germany, number 79587.
• Bagus, Philipp & Howden, David, 2009, "The Federal Reserve System and Eurosystem's Balance Sheet Policies During the Financial Crisis: A Comparative Analysis," MPRA Paper, University Library of Munich, Germany, number 79588.
• Tomáš Buus, 2009, "The Costing Formula Suitable for Pricing (Transfer Pricing) Decisions and Maximization of Business Value
  [Vhodný kalkulační vzorec s ohledem na rozhodování o ceně (transferové ceně) a maximalizaci hodnoty podniku]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2009, issue 2, pages 33-45, DOI: 10.18267/j.cfuc.27.
• Olivier Klein, 2009, "Quelles réformes pour limiter l’instabilité financière ? Dix propositions," Revue d'Économie Financière, Programme National Persée, volume 94, issue 1, pages 295-304, DOI: 10.3406/ecofi.2009.5309.
• Víctor M. González Méndez, 2009, "Large shareholders, bank ownership and informativeness of earnings," Revista de Economia Aplicada, Universidad de Zaragoza, Departamento de Estructura Economica y Economia Publica, volume 17, issue 3, pages 81-102, Winter.
• Simon Loretz & Padraig J. Moore, 2009, "Corporate tax competition between firms," Working Papers in Economics, University of Salzburg, number 2009-3, Nov.
• Alina Teodora Ciuhureanu & Nicolae Baltes, 2009, "Aspects Regarding The Role Of The Financial Management In Elaborating And Implementing The Organisation’S Strategies," Annals of Spiru Haret University, Economic Series, Universitatea Spiru Haret, volume 1, issue 1, pages 175-182.
• Cristina Lucia Balaban, 2009, "Cash Flow – Lever For Continuing Activity - In Decline Period," Papers, Osterreichish-Rumanischer Akademischer Verein, number 2009/74, Oct.
• Bowe Hansen & Grace Pownall & Xue Wang, 2009, "The robustness of the Sarbanes Oxley effect on the U.S. capital market," Review of Accounting Studies, Springer, volume 14, issue 2, pages 401-439, September, DOI: 10.1007/s11142-009-9094-7.
• Carlos Corona, 2009, "Dynamic performance measurement with intangible assets," Review of Accounting Studies, Springer, volume 14, issue 2, pages 314-348, September, DOI: 10.1007/s11142-009-9095-6.
• Stephen H. Penman & Nir Yehuda, 2009, "The pricing of earnings and cash flows and an affirmation of accrual accounting," Review of Accounting Studies, Springer, volume 14, issue 4, pages 453-479, December, DOI: 10.1007/s11142-009-9109-4.
• Ignacio Vélez-Pareja & Joseph Tham, 2009, "Prospective Analysis: Guidelines for Forecasting Financial Statements," Springer Books, Springer, chapter 8, in: Chandrasekhar Krishnamurti & Ramanna Vishwanath, "Investment Management", DOI: 10.1007/978-3-540-88802-4_8.
• Cremers, M. & Huang, R. & Sautner, Z., 2009, "Understanding Internal Capital Markets and Corporate Policies," Discussion Paper, Tilburg University, Center for Economic Research, number 2009-47 S.
• David Hirshleifer & Siew Hong Teoh, 2009, "The Psychological Attraction Approach to Accounting and Disclosure Policy," Contemporary Accounting Research, John Wiley & Sons, volume 26, issue 4, pages 1067-1090, December, DOI: 10.1506/car.26.4.3.
• Godratallah TALEBNYA & Mahdi SALEHI & Hashem VALIPOUR & Zahra YOUSEFI, 2009, "An Empirical Study of Value Creation Criteria: Case of Iran," Timisoara Journal of Economics, West University of Timisoara, Romania, Faculty of Economics and Business Administration, volume 2, issue 4(8), pages 169-180.
• Held, Bärbel & Herzner, Alexander & Riedl, Matthias, 2009, "Controlling in virtuellen Unternehmen -eine Studie- Teil 1: State of the art," Weidener Diskussionspapiere, University of Applied Sciences Amberg-Weiden (OTH), number 15.
• Held, Bärbel & Herzner, Alexander & Riedl, Matthias, 2009, "Controlling in virtuellen Unternehmen -eine Studie- Teil 2: Auswertung," Weidener Diskussionspapiere, University of Applied Sciences Amberg-Weiden (OTH), number 18.
• Burke, Andrew E. & Hanley, Aoife, 2009, "Market concentration and business survival in static v dynamic industries," Kiel Working Papers, Kiel Institute for the World Economy, number 1517.
• Schröder, Michael & Gans, Julia, 2009, "Bilanzielle Behandlung von hybriden Finanzinstrumenten: Eine Übersicht," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 09-009.

2008

• Valeriu BRABETE & Cristian DRAGAN, 2008, "How true and fair is the true and fair view in accountancy?," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 2, issue 36, pages 766-773, may.
• Danut CHILAREZ & Mircea PERPELEA, 2008, "The taxing of the result, between the conformity and convergence of the accountancy," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 7, pages 89-95, May.
• Marin CIUMAG & Anca CIUMAG, 2008, "The justifying documents - the accounting registration base of the works and services executed by third parties," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 8, pages 162-165, December.
• Szilveszter Fekete & Dumitru MatiÅŸ & János Lukács, 2008, "Factors Influencing The Extent Of Corporate Compliance With Ifrs. The Case Of Hungarian Listed Companies," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 10, pages 1-2.
• Radu Bălună & Daniela Bălună & Traian Vuia Teacher, 2008, "The Adaptation Of Accounting Data Within Integrated Informatics Systems," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 10, pages 1-20.
• Cătălin Nicolae Albu & Nadia Albu & Robert Faff & Allan Hodgson, 2008, "The Changing Role Of Accountants In A Transition Economy - Evidence From Romania," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 10, pages 1-5.
• Ignacio Velez-Pareja & Carlo Alberto Magni, 2008, "Potential Dividends and Actual Cash Flows. Theoretical and Empirical Reasons for Using 'Actual' and Dismissing 'Potential'. Or: How Not to Pull Pot..," Proyecciones Financieras y Valoración, Master Consultores, number 4520, Feb.
• Ignacio Velez-Pareja & Julian Benavides Franco, 2008, "There exists circularity between WACC and value? Another solution," Proyecciones Financieras y Valoración, Master Consultores, number 4557, Mar.
• Ignacio Velez-Pareja, 2008, "Pautas para el pronostico de los estados financieros a partir de estados financieros historicos para la valoracion," Proyecciones Financieras y Valoración, Master Consultores, number 4559, Mar.
• Ignacio Velez-Pareja, 2008, "Guidelines for forecasting historical financial statements for valuation purposes," Proyecciones Financieras y Valoración, Master Consultores, number 4560, Mar.
• Ignacio Velez-Pareja & Joseph Tham, 2008, "The mismatching of APV and the DCF in Brealey, Myers and Allen 8th edition of Principles of corporate finance, 2006," Proyecciones Financieras y Valoración, Master Consultores, number 4586, Apr.
• Ignacio Velez-Pareja & Mariano Merlo & David Andres Londono & Julio Sarmiento, 2008, "Dividendos "potenciales" versus pagados : razones teoricas y empiricas para usar dividendos pagados. Casos de America Latina y Argentina," Proyecciones Financieras y Valoración, Master Consultores, number 5122, Oct.
• Nicolas Berland & Michel Gervais, 2008, "À quoi ont rêvé (et n’ont pas rêvé) les chercheurs en contrôle durant les dix dernières années? Dix ans de recherche en contrôle," Revue Finance Contrôle Stratégie, revues.org, volume 11, issue Special, pages 109-148, June.
• Philippe Lorino, 2008, "Méthodes de recherche en contrôle de gestion:une approche critique," Revue Finance Contrôle Stratégie, revues.org, volume 11, issue Special, pages 149-175, June.
• Henri Bouquin, 2008, "Quelles perspectives pour la recherche en contrôle de gestion?," Revue Finance Contrôle Stratégie, revues.org, volume 11, issue Special, pages 177-191, June.
• Gregory Wegmann, 2008, "The balanced scorecard as a knowledge management tool: a French experience in a semi-public insurance company," Working Papers CREGO, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations, number 1080902, Sep.
• Gregory Wegmann & Stephen Nozile, 2008, "The activity-based costing method developments: state-of-the art and case study," Working Papers CREGO, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations, number 1080903, Sep.
• Mottis, Nicolas & Walton, Peter, 2008, "Measuring reseach outputs across borders-a comment," ESSEC Working Papers, ESSEC Research Center, ESSEC Business School, number DR 08007, Mar.
• Cazavan-Jeny, Anne & Jeanjean, Thomas, 2008, "Supply and demand for European accounting research. Evidence from EAA congresses," ESSEC Working Papers, ESSEC Research Center, ESSEC Business School, number DR 08013, Jun.
• Habib, Ahsan & Hossain, Mahmud, 2008, "Do managers manage earnings to ‘just meet or beat’ analyst forecasts?," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 17, issue 2, pages 79-91, DOI: 10.1016/j.intaccaudtax.2008.07.004.
• Chen, Hui & Jeter, Debra, 2008, "The Role of Auditing in Buyer-Supplier Relations," Journal of Contemporary Accounting and Economics, Elsevier, volume 4, issue 1, pages 1-17, DOI: 10.1016/S1815-5669(10)70027-8.
• Mashayekhi, Bita & Bazaz, Mohammad S., 2008, "Corporate Governance and Firm Performance in Iran," Journal of Contemporary Accounting and Economics, Elsevier, volume 4, issue 2, pages 156-172, DOI: 10.1016/S1815-5669(10)70033-3.
• Goodwin, John & Ahmed, Kamran & Heaney, Richard, 2008, "The Effects of International Financial Reporting Standards on the Accounts and Accounting Quality of Australian Firms: A Retrospective Study," Journal of Contemporary Accounting and Economics, Elsevier, volume 4, issue 2, pages 89-119, DOI: 10.1016/S1815-5669(10)70031-X.
• Fabian Muniesa & Michel Callon, 2008, "La performativité des sciences économiques," CSI Working Papers Series, Centre de Sociologie de l'Innovation (CSI), Mines ParisTech, number 010, Feb.
• S. Verbieren & M. Cools & A. Van den Abbeele, 2008, "Franchising. A Literature Review on Management and Control Issues," Review of Business and Economic Literature, KU Leuven, Faculty of Economics and Business (FEB), Review of Business and Economic Literature, volume 0, issue 4, pages 398-443.
• Vassili Joannides & N. Berland, 2008, "Grounded theory: quels usages dans les recherches en contrôle de gestion?," Grenoble Ecole de Management (Post-Print), HAL, number hal-00676580, Oct.
• Gérard Charreaux, 2008, "Michael Jensen - la théorie positive de l'agence et ses applications à l'architecture et à la gouvernance des organisations," Post-Print, HAL, number halshs-00338038.
• Nicolas Berland & Michel Gervais, 2008, "À quoi ont rêvé (et n'ont pas rêvé) les chercheurs en contrôle durant les dix dernières années ? Dix ans de recherche en contrôle," Post-Print, HAL, number halshs-00340181.
• Grégory Wegmann, 2008, "The Balanced Scorecard as a Knowledge Management Tool: A French Experience in a Semi-Public Insurance Company," Post-Print, HAL, number halshs-00340311, May.
• Grégory Wegmann, 2008, "The balanced scorecard as a knowledge management tool: a French experience in a semi-public insurance company," Post-Print, HAL, number halshs-00482136.
• Nelson Waweru, 2008, "Predicting Change In Management Accounting Systems: The Effects Of Competitive Strategy," Global Journal of Business Research, The Institute for Business and Finance Research, volume 2, issue 1, pages 25-41.
• A.G. Maggina, 2008, "Auditors Switching:An Empirical Investigation," Global Journal of Business Research, The Institute for Business and Finance Research, volume 2, issue 1, pages 85-100.
• Mónica Espinosa & Mikel Tapia & Marco Trombetta, 2008, "Disclosure and liquidity in a driven by orders market: Empirical evidence from panel data," Investigaciones Economicas, Fundación SEPI, volume 32, issue 3, pages 339-370, September.
• Changmin Lee, 2008, "What happens to retired CEOs now? A Re-Examination of Brickley et al's "What happens to retired CEO's?"," CAEPR Working Papers, Center for Applied Economics and Policy Research, Department of Economics, Indiana University Bloomington, number 2008-025, Sep.
• David Hillier & Allan Hodgson & Peta Stevenson-Clarke & Suntharee Lhaopadchan, 2008, "Accounting Window Dressing and Template Regulation: A Case Study of the Australian Credit Union Industry," Journal of Business Ethics, Springer, volume 83, issue 3, pages 579-593, December, DOI: 10.1007/s10551-007-9640-9.
• Madonna O’Sullivan & Majella Percy & Jenny Stewart, 2008, "Australian evidence on corporate governance attributes and their association with forward-looking information in the annual report," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), volume 12, issue 1, pages 5-35, March, DOI: 10.1007/s10997-007-9039-0.
• John Maher & Robert Brown & Raman Kumar, 2008, "Firm valuation, abnormal earnings, and mutual funds flow," Review of Quantitative Finance and Accounting, Springer, volume 31, issue 2, pages 167-189, August, DOI: 10.1007/s11156-007-0065-4.
• Stephen Baginski & John Hassell & Michael Kimbrough, 2008, "Macro information environment change and the quality of management earnings forecasts," Review of Quantitative Finance and Accounting, Springer, volume 31, issue 3, pages 311-330, October, DOI: 10.1007/s11156-007-0070-7.
• Ruey Tsay & Yi-Mien Lin & Hsiao-Wen Wang, 2008, "Residual income, value-relevant information and equity valuation: a simultaneous equations approach," Review of Quantitative Finance and Accounting, Springer, volume 31, issue 4, pages 331-358, November, DOI: 10.1007/s11156-007-0081-4.
• Winter, Peter, 2008, "Controlling-Konzeptionen revisited: Definition von Anforderungskriterien an Controlling-Konzeptionen und Thesen für die konzeptionelle Controlling-Forschung
  ["Controlling conceptions" in ," MPRA Paper, University Library of Munich, Germany, number 10503, Sep.
• Ecobici, Nicolae, 2008, "IPSAS versus National Norms on Public Institutions' Own Capitals," MPRA Paper, University Library of Munich, Germany, number 11228, May.
• Iacob, Constanta & Giurca Vasilescu, Laura & Dracea, Raluca, 2008, "A modern approach on modeling the cost behavior by ABC/ABM method," MPRA Paper, University Library of Munich, Germany, number 11272, Oct.
• Deaconu, Adela & Filip, Crina & Buiga, Anuta, 2008, "Solutii pentru masurarea calitatii informatiei contabile," MPRA Paper, University Library of Munich, Germany, number 14760, Jun.
• Vélez-Pareja, Ignacio & Magni, Carlo Alberto, 2008, "Potential dividends and actual cash flows. Theoretical and empirical reasons for using ‘actual’ and dismissing ‘potential’, Or: How not to pull potential rabbits out of actual hats," MPRA Paper, University Library of Munich, Germany, number 7266, Feb.
• Dima, Bogdan & Cristea, Stefana Maria, 2008, "A web of intercorrelations: culture, financial reporting and social output," MPRA Paper, University Library of Munich, Germany, number 8246, Apr.
• Beth Asch & Paul Heaton, 2008, "Monopsony and Labor Supply in the Army and Navy," Working Papers, Princeton University, Department of Economics, Industrial Relations Section., number 1107, Oct.
• Georges Dionne & Florence Giuliano & Pierre Picard, 2008, "Optimal auditing with ccoring: Theory and application to insurance fraud," Working Papers, HEC Montreal, Canada Research Chair in Risk Management, number 02-5, Feb.
• Biondi, Yuri, 2008, "De Charybde de la comptabilité de caisse en Scylla de la comptabilité patrimoniale," Revue de la Régulation - Capitalisme, institutions, pouvoirs, Association Recherche et Régulation, volume 3.
• Jón Daníelsson & Jean-Pierre Zigrand, 2008, "Equilibrium asset pricing with systemic risk," Economic Theory, Springer;Society for the Advancement of Economic Theory (SAET), volume 35, issue 2, pages 293-319, May, DOI: 10.1007/s00199-007-0238-3.
• Dinga, Emil, 2008, "Consideraţii Teoretice Privind Evaziunea Fiscală Vs Frauda Fiscală," Studii Financiare (Financial Studies), Centre of Financial and Monetary Research "Victor Slavescu", volume 12, issue 4, pages 20-50, December.

2007

• Criveanu Radu, 2007, "The Correlation Between The Increase Rate Of Gdp And The Inflation Rate," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 7, pages 163-168, April.
• Josep Maria Argiles Bosch, 2007, "Empirical Study on Costs and Incomes of Organic Farming," Working Papers in Economics, Universitat de Barcelona. Espai de Recerca en Economia, number 178.
• Josep Maria Argiles Bosch & Josep Garcia Blandon, 2007, "Cost stickiness revisited: Empirical aplication for farms," Working Papers in Economics, Universitat de Barcelona. Espai de Recerca en Economia, number 187.
• Dean Karlan & Martin Valdivia, 2007, "Teaching Entrepreneurship: Impact of Business Training on Microfinance Clients and Institutions," Working Papers, Center for Global Development, number 107, Jan.
• Ignacio Velez-Pareja & Joseph Tham, 2007, "The tyranny of rounding errors: the mismatching of APV and the DCF in perpetuities in Brealey and Myers 6th and 7th edition of Principles of Corporate," Proyecciones Financieras y Valoración, Master Consultores, number 3938, Aug.
• Ignacio Velez-Pareja & Joseph Tham, 2007, "Prospective analysis: guidelines for forecasting financial statements," Proyecciones Financieras y Valoración, Master Consultores, number 4316, Dec.
• Olivier de La Villarmois & Yves Levant, 2007, "Le Time-Driven ABC:la simplification de l’évaluation des coûts par le recours aux équivalents–un essai de positionnement," Revue Finance Contrôle Stratégie, revues.org, volume 10, issue 1, pages 149-182, March.
• Fabienne Villesèque-Dubus, 2007, "Le processus budgétaire comme processus d’interactions sociales:une approche par l’analyse de réseau social," Revue Finance Contrôle Stratégie, revues.org, volume 10, issue 3, pages 161-184, September.
• Dominique Philippe Martin & Christian Picceu, 2007, "Outils de gestion et pilotage dynamique de l’action collective," Revue Finance Contrôle Stratégie, revues.org, volume 10, issue 3, pages 75-110, September.
• Dietz, Simon & Neumayer, Eric, 2007, "Weak and strong sustainability in the SEEA: Concepts and measurement," Ecological Economics, Elsevier, volume 61, issue 4, pages 617-626, March.
• Ding, Yuan & Hope, Ole-Kristian & Jeanjean, Thomas & Stolowy, Herve, 2007, "Differences between domestic accounting standards and IAS: Measurement, determinants and implications," Journal of Accounting and Public Policy, Elsevier, volume 26, issue 1, pages 1-38.
• Dietz, Simon & Neumayer, Eric, 2007, "Weak and strong sustainability in the SEEA: concepts and measurement," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 3058, Mar.
• Nathalie Gonthier‐Besacier & Alain Schatt, 2007, "Determinants of audit fees for French quoted firms," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 22, issue 2, pages 139-160, January, DOI: 10.1108/02686900710718654.
• Martha Rosa López Toledo & Dunia García Lorenzo, 2007, "La Auditoría de Gestión, una necesidad impostergable de la administración moderna," Contribuciones a la Economía, Servicios Académicos Intercontinentales SL, issue 2007-11, November.
• O. de La Villarmois & Y. Levant, 2007, "Le Time-Driven ABC : la simplification de l'évaluation des coûts par le recours aux équivalents. Un essai de positionnement," Post-Print, HAL, number hal-00228802.
• Thomas Jeanjean & Hervé Stolowy & Y. Ding & O. K. Hope, 2007, "Differences between Domestic Accounting Standards and IAS: Measurement, Determinants and Implications," Post-Print, HAL, number halshs-00126772.
• Korn, Evelyn & Lengsfeld, Stephan, 2007, "Duopolistic Competition, Taxes, and the Arm's-Length Principle," Hannover Economic Papers (HEP), Leibniz Universität Hannover, Wirtschaftswissenschaftliche Fakultät, number dp-378, Oct.
• Aleix Calveras, 2007, "Expansion of a hotel chain and environmental quality," Investigaciones Economicas, Fundación SEPI, volume 31, issue 2, pages 263-295, May.
• Óscar Gutiérrez, 2007, "Low outcomes and the first-order approach to agency problems," Investigaciones Economicas, Fundación SEPI, volume 31, issue 2, pages 341-348, May.
• Mehmet ÖZBİRECİKLİ & Tülin URAL, 2007, "Muhasebecilerin mesleki kararlarında etik ve sosyal sorumluluğun önemini algılama düzeyleri ve etiksel karar alma süreci: Türkiye örneği," Iktisat Isletme ve Finans, Bilgesel Yayincilik, volume 22, issue 254, pages 104-127.
• Lawrence Brown & Indrarini Laksmana, 2007, "Accounting Ph.D. program graduates: affiliation performance and publication performance," Review of Quantitative Finance and Accounting, Springer, volume 29, issue 3, pages 285-313, October, DOI: 10.1007/s11156-007-0031-1.
• Magni, Carlo Alberto, 2007, "Measuring performance and valuing firms: In search of the lost capital," MPRA Paper, University Library of Munich, Germany, number 5850, Sep.
• Magni, Carlo Alberto, 2007, "A Sum&Discount method for appraising firms:An illustrative example," MPRA Paper, University Library of Munich, Germany, number 6114, Nov.
• Magni, Carlo Alberto, 2007, "Residual income and value creation: An investigation into the lost-capital paradigm," MPRA Paper, University Library of Munich, Germany, number 6783, Nov.
• Magni, Carlo Alberto, 2007, "Residual income and value creation: An investigation into the lost-capital paradigm," MPRA Paper, University Library of Munich, Germany, number 7335, Nov.
• Dutta, Probal & Bose, Sudipta, 2007, "Web-based Corporate Reporting in Bangladesh:An Exploratory Study," MPRA Paper, University Library of Munich, Germany, number 7915, Dec.
• Vlastimil Roun, 2007, "Transfer prices within business combinations
  [Předací ceny v podnikových uskupeních]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2007, issue 2, pages 17-27, DOI: 10.18267/j.cfuc.218.
• Miloš Mařík, 2007, "International Accounting Standards and Capital Costs - State of Empirical Research
  [Účetnictví podle mezinárodních standardů a náklady kapitálu - stav empirických výzkumů]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2007, issue 2, pages 73-78, DOI: 10.18267/j.cfuc.223.
• Theodore E. Christensen, 2007, "Discussion of “another look at GAAP versus the Street: an empirical assessment of measurement error bias”," Review of Accounting Studies, Springer, volume 12, issue 2, pages 305-321, September, DOI: 10.1007/s11142-007-9036-1.
• Ernst Troßmann & Alexander Baumeister, 2007, "Das baden-württembergische Modell der Mittelvergabe an Universitäten — aus betriebswirtschaftlicher Sicht betrachtet," Schmalenbach Journal of Business Research, Springer, volume 59, issue 4, pages 418-446, June, DOI: 10.1007/BF03371705.
• Jens Wüstemann & Sonja Kierzek, 2007, "Normative Bilanztheorie und Grundsätze ordnungsmäßiger Gewinnrealisierung für Mehrkomponentenverträge," Schmalenbach Journal of Business Research, Springer, volume 59, issue 7, pages 882-913, November, DOI: 10.1007/BF03371726.
• Óscar Gutiérrez, 2007, "Linear contracts as incentives: a puzzle," Spanish Economic Review, Springer;Spanish Economic Association, volume 9, issue 2, pages 153-158, June, DOI: 10.1007/s10108-006-9021-z.
• Arvid Raknerud & Dag Rønningen & Terje Skjerpen, 2007, "A Method for Improved Capital Measurement by Combining Accounts and Firm Investment Data. A revised version," Discussion Papers, Statistics Norway, Research Department, number 365, Apr.
• Sonia Martín López & Gustavo Lejarriaga Pérez de las Vacas & Javier Iturrioz del Campo, 2007, "Consideraciones sobre la naturaleza del capital social en las sociedades cooperativas del trabajo asociado
  [Remarks about the nature of shareholders` equity in the associated labour cooperatives]," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 91, pages 93-119.

2006

• Karlan, Dean S. & Valdivia, Martin, 2006, "Teaching Entrepreneurship: Impact of Business Training on Microfinance Clients and Institutions," Center Discussion Papers, Yale University, Economic Growth Center, number 28510, DOI: 10.22004/ag.econ.28510.
• Antonio David Somoza Lopez & Josep Vallverdu Calafell, 2006, "Els Factors Competitius de les Pimes a Catalunya," Working Papers in Economics, Universitat de Barcelona. Espai de Recerca en Economia, number 166.
• Ignacio Vélez-Pareja & Julián Benavides-Franco, 2006, "There exists circularity between WACC and value? Another solution," Estudios Gerenciales, Universidad Icesi.
• Bruno S. Frey, 2006, "Evaluitis ? Eine neue Krankheit," CREMA Working Paper Series, Center for Research in Economics, Management and the Arts (CREMA), number 2006-18, May.
• Laurent Cappelletti, 2006, "Le contrôle de gestion socio-économique de la performance:enjeux, conception et implantation," Revue Finance Contrôle Stratégie, revues.org, volume 9, issue 1, pages 135-155, March.
• Michel Gervais, 2006, "Les conditions de la fiabilité des coûts dans l’utilisation de la méthode UVA (méthode des unités de valeur ajoutée)," Revue Finance Contrôle Stratégie, revues.org, volume 9, issue 2, pages 225-258, June.
• Valérie Pallas, 2006, "Le contrôle interne bancaire est-il toujours pertinent?," Revue Finance Contrôle Stratégie, revues.org, volume 9, issue 3, pages 135-164, September.
• Nathalie Gonthier-Besacier & Alain Schatt, 2006, "Determinants of Audit Fees for French Quoted Firms," Working Papers CREGO, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations, number 1060301, Mar.
• Christine Marsal & Denis Travaillé, 2006, "Les systèmes d’information de pilotage,les tableaux de bord," Working Papers CREGO, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations, number 1060901, Sep.
• Evelyne Poincelot & Grégory Wegmann, 2006, "Perspectives on non-financial indicators as a strategic management accounting tool:A French inquiry," Working Papers CREGO, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations, number 1060905, Sep.
• Philippe Desbrières, 2006, "Les normes comptables actuelles permettent-elles une comptabilisation des stock-options à leur juste valeur?," Working Papers CREGO, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations, number 1061002, Oct.
• Ignacio Vélez-Pareja & Antonio Burbano-Pérez, 2006, "A Practical Guide for Consistency in Valuation: Cash Flows, Terminal Value and Cost of Capital," Economic Analysis Working Papers (2002-2010). Atlantic Review of Economics (2011-2016), Colexio de Economistas de A Coruña, Spain and Fundación Una Galicia Moderna, volume 5, pages 1-16, June.
• Suleyman Uyar & Muhsin Celik, 2006, "Surekli Kamuyu Aydinlatma ve Internet Ortaminda Finansal Raporlama Surecinde Kullanilan Diller," Ege Academic Review, Ege University Faculty of Economics and Administrative Sciences, volume 6, issue 2, pages 93-103.
• Kirchmaier, Thomas & Selvaggi, Mariano, 2006, "The dark side of 'good' corporate governance: compliance-fuelled book-cooking activities," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 24513, Apr.
• Mennicken, Andrea, 2006, "Translation and standardisation: audit world building in Post-Soviet Russia," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 3033, Nov.
• Dean Karlan & Martin Valdivia, 2006, "Teaching entrepreneurship: Impact of business training on microfinance clients and institutions," Natural Field Experiments, The Field Experiments Website, number 00282.
• Mariano Selvaggi & Thomas Kirchmaier, 2006, "The Dark Side of Good Corporate Governance:," FMG Discussion Papers, Financial Markets Group, number dp559, May.
• Jean-Pierre Zigrand & Jon Danielsson, 2006, "Equilibrium Asset Pricing with Systemic Risk," FMG Discussion Papers, Financial Markets Group, number dp561, May.
• Philippe Desbrières, 2006, "Les normes comptables actuelles permettent-elles une comptabilisation des stock-options à leur juste valeur?," Post-Print, HAL, number halshs-00112824.
• Nicolas Berland & Jean-Pierre Ponssard & Olivier Saulpic, 2006, "Recurrent Attempts to Renovate Management ControlRevisited through a Simons' Perspective," Working Papers, HAL, number hal-00243033.
• Ayten ERSOY & Filiz Angay KUTLUK, 2006, "Amerika’da ‘2011 ve ötesi CPA vizyon projesi’ ve onu destekleyen çabalara ilişkin çalışmaların değerlendirilmesi," Iktisat Isletme ve Finans, Bilgesel Yayincilik, volume 21, issue 243, pages 108-119.
• Mehmet ÖZBİRECİKLİ & Tülin URAL, 2006, "Muhasebe mesleğinde yaşanan etikdışı davranışların tespiti ve etiksel değerlendirmesi: Türkiye örneği," Iktisat Isletme ve Finans, Bilgesel Yayincilik, volume 21, issue 248, pages 102-119.
• Paunić, Alida, 2006, "New ways of accountancy," MPRA Paper, University Library of Munich, Germany, number 1727, Mar, revised 15 Mar 2007.
• Fernández Guadaño, Josefina, 2006, "Diferentes consideraciones en torno al capital social de las sociedades cooperativas
  [Different considerations about social capital in co-operative societies]," MPRA Paper, University Library of Munich, Germany, number 2416.
• Alfonso, Galindo Lucas, 2006, "Repercusiones de la definición de tamaño empresarial en los resultados empíricos sobre eficiencia y financiación
  [Repercussions of firm size definition on empirical results for firm efficiency and ," MPRA Paper, University Library of Munich, Germany, number 4731, Oct, revised 05 Sep 2007.
• Melse, Eric, 2006, "The Financial Accounting Model from a System Dynamics' Perspective," MPRA Paper, University Library of Munich, Germany, number 7624, Jul.
• Bohumil Král, 2006, "Performance Measurement - Live Problem of the Company Management
  [Měření výkonnosti - aktuální problém podnikového řízení]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2006, issue 1, pages 170-173, DOI: 10.18267/j.cfuc.136.
• Jana Ištvánfyová & Ladislav Mejzlík, 2006, "Vykazování podnikových dat v elektronické podobě - XBRL," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2006, issue 2, pages 124-129, DOI: 10.18267/j.cfuc.157.
• Libuše Müllerová, 2006, "Modern Book of Financial Accounting
  [Moderní učebnice finančního účetnictví]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2006, issue 2, pages 165-170, DOI: 10.18267/j.cfuc.169.
• Jana Fibírová, 2006, "Evaluation of modern approach of strategic cost control ABSTRACT
  [Hodnocení moderních přístupů ve strategickém řízení nákladů]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2006, issue 3, pages 154-157, DOI: 10.18267/j.cfuc.188.
• Christian Hofmann & Thomas Pfeiffer, 2006, "Verfügungsrechte und spezifische Investitionen: Steuerung über Budgets oder Verrechnungspreise?," Schmalenbach Journal of Business Research, Springer, volume 58, issue 4, pages 426-454, June, DOI: 10.1007/BF03371660.
• Josefina Fernández Guadaño, 2006, "Diferentes consideraciones en torno al capital social de las sociedades cooperativas
  [Different considerations abaut social capital in co-operative societies]," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 88, pages 42-61.
• Coelho, A. & Rastoin, J.L., 2006, "Les stratégies de développement des grandes firmes de l'industrie mondiale du vin sur la longue période (1980-2005)," Working Papers MoISA, UMR MoISA : Montpellier Interdisciplinary center on Sustainable Agri-food systems (social and nutritional sciences): CIHEAM-IAMM, CIRAD, INRAE, L'Institut Agro, Montpellier SupAgro, IRD - Montpellier, France, number 200607.
• Ayadi, N. & Rastoin, J.L. & Tozanli, S., 2006, "Les opérations de restructuration des firmes agroalimentaires multinationales entre 1987 et 2003," Working Papers MoISA, UMR MoISA : Montpellier Interdisciplinary center on Sustainable Agri-food systems (social and nutritional sciences): CIHEAM-IAMM, CIRAD, INRAE, L'Institut Agro, Montpellier SupAgro, IRD - Montpellier, France, number 200608.
• Bruno S. Frey, 2006, "Evaluitis � Eine Neue Krankheit," IEW - Working Papers, Institute for Empirical Research in Economics - University of Zurich, number 293, Jun.

2005

• Josep Maria Argiles Bosch & Josep Garcia Blandon, 2005, "Driver costs in small firms: empirical analysis for farms," Working Papers in Economics, Universitat de Barcelona. Espai de Recerca en Economia, number 140.
• Jacob Gyntelberg & Guonan Ma & Eli M Remolona, 2005, "Corporate bond markets in Asia," BIS Quarterly Review, Bank for International Settlements, December.
• Gérard Charreaux & Alain Schatt, 2005, "Les publications françaises en comptabilité et contrôle de gestion sur la période 1994-2003 : un état des lieux," ACCRA, Association francophone de comptabilité, volume 11, issue 2, pages 5-38.
• Gustavo Raúl Lejarriaga Pérez de las Vacas & Josefina Fernández Guadaño & Javier Iturrioz Del Campo, 2005, "Un estudio sobre la sensibilidad del coste asociado a la contabilización conjunta o separada de los resultados en la sociedad cooperativa," CIRIEC-España, revista de economía pública, social y cooperativa, CIRIEC-España, issue 51, pages 167-183, April.
• Carlos García-Gutiérrez Fernández & Josefina Fernández Guadaño, 2005, "El empresario individual: situación actual y propuestas de actuación futuras," CIRIEC-España, revista de economía pública, social y cooperativa, CIRIEC-España, issue 52, pages 201-217, August.
• Friebel, Guido & Guriev, Sergei, 2005, "Earnings Manipulation and Incentives in Firms," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 4850, Jan.
• Friebel, Guido & Guriev, Sergei, 2005, "Earnings Manipulation and Incentives in Firms," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 4861, Jan.
• Olivier de La Villarmois & Yves Levant, 2005, "La mise en place et l’utilisation d’une méthode d’évaluation des coûts:le cas de la méthode UVA," Revue Finance Contrôle Stratégie, revues.org, volume 8, issue 2, pages 175-205, June.
• Gérard Charreaux & Alain Schatt, 2005, "Les publications françaises en comptabilité et contrôle de gestion sur la période 1994-2003:un état des lieux," Working Papers CREGO, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations, number 1050101, Jan.
• Junaid Ashraf & Waqar I. Ghani, 2005, "Accounting in a Country : The Case of Pakistan," Macroeconomics Working Papers, East Asian Bureau of Economic Research, number 22246, Jan.
• Ding, Yuan & Hervé, Stolowy & Hope, Ole-Kristian & Jeanjean, Thomas, 2005, "Differences between domestic accounting standards and IAS: measurement, determinants and implications," HEC Research Papers Series, HEC Paris, number 826, Mar.
• Michail G. Bekiaris, 2005, "The IAS 8 Analysis and Critical Thesis of the IAS 8," European Research Studies Journal, European Research Studies Journal, volume 0, issue 1-2, pages 65-84.
• Christos J. Negakis, 2005, "Are Earnings More Informative than Residual Income in Valuation Models?," European Research Studies Journal, European Research Studies Journal, volume 0, issue 3-4, pages 45-58.
• Andrew Burke & Holger Görg & Aoife Hanley, 2005, "Market Concentration, Market Dynamism and Business Survival," Papers on Entrepreneurship, Growth and Public Policy, Max Planck Institute of Economics, Entrepreneurship, Growth and Public Policy Group, number 2005-12, Oct.
• Eve Chiapello & Annick Bourguignon, 2005, "The role of criticism in the dynamics of performance evaluation systems," Post-Print, HAL, number hal-00466532, Aug, DOI: 10.1016/j.cpa.2003.08.007.
• Gérard Charreaux & Alain Schatt, 2005, "Les publications françaises en comptabilité et contrôle de gestion sur la période 1994-2003 : un état des lieux," Post-Print, HAL, number halshs-00009396.
• Gérard Charreaux & Alain Schatt, 2005, "Les publications françaises en comptabilité et contrôle de gestion sur la période 1994-2003 : un état des lieux," Post-Print, HAL, number halshs-00077219, Dec.
• Gérard Charreaux & Alain Schatt, 2005, "Les Publications Francaises En Comptabilite Et Controle De Gestion Sur La Periode 1994-2003 : Un Etat Des Lieux," Post-Print, HAL, number halshs-00581144, May.
• Yuan Ding & Ole-Kristian Hope & Thomas Jeanjean & Hervé Stolowy, 2005, "Differences between Domestic Accounting Standards and IAS: Measurement, Determinants and Implications," Working Papers, HAL, number hal-00584707, Dec.
• Francis, Jennifer & Olsson, Per & Schipper, Katherine, 2005, "Call Options and Accruals Quality," SIFR Research Report Series, Institute for Financial Research, number 34, Feb.
• María Consuelo Pucheta & Mondher Fakhfakh, 2005, "The Measurement Of Compliance With International Isa700: The Case Of Audit Reports Published By The Big Accounting Firms In Tunisia," Working Papers. Serie AD, Instituto Valenciano de Investigaciones Económicas, S.A. (Ivie), number 2005-19, May.
• Lucio Cassia & Stefano Paleari & Renato Redondi, 2005, "Management Accounting Systems and Organisational Structure," Small Business Economics, Springer, volume 25, issue 4, pages 373-391, November, DOI: 10.1007/s11187-004-6494-8.