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

2005

• Alain Ize, 2005, "Capitalizing Central Banks: A Net Worth Approach," IMF Staff Papers, Palgrave Macmillan, volume 52, issue 2, pages 289-310, September.
• Peter, Winter, 2005, "Japanische Kostenrechnungssysteme - Analyse der Kostenrechnungssysteme nach dem japanischen Kostenrechnungsstandard
  [Japanese Cost Accounting Systems - analysis of the cost accounting systems of th," MPRA Paper, University Library of Munich, Germany, number 17117.
• Sunil Dutta & Stefan Reichelstein, 2005, "Accrual Accounting for Performance Evaluation," Review of Accounting Studies, Springer, volume 10, issue 4, pages 527-552, December, DOI: 10.1007/s11142-005-4213-6.
• Christian Hofmann, 2005, "Gestaltung von Erfolgsrechnungen zur Steuerung langfristiger Projekte," Schmalenbach Journal of Business Research, Springer, volume 57, issue 8, pages 689-716, December, DOI: 10.1007/BF03371638.
• de Jong, A. & DeJong, D.V. & Mertens, G.M.H. & Roosenboom, P.G.J., 2005, "Royal Ahold : A Failure of Corporate Governance and an Accounting Scandal," Discussion Paper, Tilburg University, Center for Economic Research, number 2005-57.
• Ramb, Fred & Reitzig, Markus, 2005, "Comparing the value revelance of R&D reporting in Germany: standard and selection effects," Discussion Paper Series 1: Economic Studies, Deutsche Bundesbank, number 2005,36.

2004

• Guido Friebel & Sergei Guriev, 2004, "Earnings Manipilation and Incentives in Firms," Working Papers, New Economic School (NES), number w0055, Jun, revised Oct 2005.
• Joseph Blasi & Robert Buchele & Richard Freeman & Douglas Kruse & Chris Mackin & Loren Rodgers & Adria Scharf, 2004, "Motivating Employee Owners in ESOP Firms: Human Resource Policies and Company Performance," CEP Discussion Papers, Centre for Economic Performance, LSE, number dp0658, Nov.
• Guido Friebel & Sergei Guriev, 2004, "Earnings Manipilation and Incentives in Firms," Working Papers, Center for Economic and Financial Research (CEFIR), number w0055, Jun, revised Oct 2005.
• Ignacio V√©lez Pareja & Joseph Tham, 2004, "EVA(c) Made Simple: Is it Possible?," Proyecciones Financieras y Valoración, Master Consultores, number 1895, Feb.
• Ignacio V√©lez-Pareja, 2004, "C√°lculo correcto y sencillo del valor a precios de mercado. Una comparaci√≥n con otros m√©todos," Proyecciones Financieras y Valoración, Master Consultores, number 2076, Jul.
• Ignacio V√©lez-Pareja & Joseph Tham, 2004, "Consistency in Chocolate. A Fresh Look at Copeland‚Äôs Hershey Foods & Co Case," Proyecciones Financieras y Valoración, Master Consultores, number 2191, Jan.
• Ignacio V√©lez-Pareja & Joseph Tham, 2004, "Hershey Chocolate in Two Flavors: Kd and Ku," Proyecciones Financieras y Valoración, Master Consultores, number 2788, Feb.
• Ignacio V√©lez-Pareja, 2004, "Modeling the Financial Impact of Regulatory Policy: Practical Recommendations and Suggestions. The Case of World Bank," Proyecciones Financieras y Valoración, Master Consultores, number 3228, Aug.
• Ignacio V√©lez-Pareja, 2004, "The Correct Definition for the Cash Flows to Value a Firm (Free Cash Flow and Cash Flow to Equity)," Proyecciones Financieras y Valoración, Master Consultores, number 3577, Aug.
• Ignacio V√©lez Pareja & Joseph Tham, 2004, "Timanco S. A.: Impuestos por pagar, p√©rdidas amortizadas, deuda en divisas, renta presuntiva y ajustes por inflaci√≥n. Su tratamiento con Flu," Proyecciones Financieras y Valoración, Master Consultores, number 3643, Jan.
• Joseph Tham & Ignacio V√©lez Pareja, 2004, "Top 9 (Unnecessary and Avoidable) Mistakes in Cash Flow Valuation," Proyecciones Financieras y Valoración, Master Consultores, number 3648, Feb.
• Nicolas Berland, 2004, "La gestion sans budget : évaluation de la pertinence des critiques et interprétation théorique," Revue Finance Contrôle Stratégie, revues.org, volume 7, issue 4, pages 37-58, December.
• Evelyne Poincelot & Grégory Wegman, 2004, "Utilisation des critères non financiers pour évaluer ou piloter la performance:analyse théorique - The Use of Non-financial Measures to Evaluate or Manage the Performance:A Theoretical Analysis," Working Papers CREGO, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations, number 1040902, Sep.
• Gérard Charreaux, 2004, "Michael Jensen-la théorie positive de l’agence et ses applications à l’architecture et à la gouvernance des organisations," Working Papers CREGO, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations, number 1041203, Dec.
• FIOL, Michel, 2004, "Les grands auteurs du contrôle de gestion - Mary P. Follet : Le contrôle pour penser," HEC Research Papers Series, HEC Paris, number 796, Apr.
• Fernandez, Pablo, 2004, "Rentabilidad y creación de valor para los accionistas de las empresas españolas y del IBEX 35. 1992-2003," IESE Research Papers, IESE Business School, number D/541, Mar.
• Kruse, Douglas & Blasi, Joseph & Buchele, Robert & Scharf, Adria & Rodgers, Loren & Mackin, Chris & Freeman, Richard B., 2004, "Motivating employee owners in ESOP firms: human resource policies and company performance," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 19930, Nov.
• Hall, Matthew & Ramsay, Alan & Raven, John, 2004, "Changing the learning environment to promote deep learning approaches in first year accounting students," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 2956.
• Douglas Kruse & Richard Freeman & Joseph Blasi & Robert Buchele & Adria Scharf & Loren Rodgers & Chris Mackin, 2004, "Motivating Employee-Owners In Esop Firms: Human Resource Policies And Company Performance," Advances in the Economic Analysis of Participatory & Labor-Managed Firms, Emerald Group Publishing Limited, "Employee Participation, Firm Performance and Survival", DOI: 10.1016/S0885-3339(04)08005-6.
• Nikolaos Eriotis & Dimitrios Vasiliou & Vasileios Zisis, 2004, "The Asymmetric Timeliness in the Reporting of Good and Bad News of Firms That Trade in the Athens Stock Exchange," European Research Studies Journal, European Research Studies Journal, volume 0, issue 3-4, pages 103-103.
• Valentina Bosetti & Mariaester Cassinelli & Alessandro Lanza, 2004, "Using Data Envelopment Analysis to Evaluate Environmentally Conscious Tourism Management," Working Papers, Fondazione Eni Enrico Mattei, number 2004.59, Mar.
• Nicolas Berland, 2004, "La gestion sans budget : évaluation de la pertinence des critiques et interprétation théorique," Post-Print, HAL, number hal-00340411.
• Simon Alcouffe & Véronique Malleret, 2004, "Les fondements conceptuels de l'ABC "à la française"," Post-Print, HAL, number hal-00485767, Dec, DOI: 10.3917/cca.102.0155.
• Elenea Valenzuela D., 2004, "Consideración De Los Intangibles En La Evaluación De Acciones Por Los Analistas Financieros," Remef - Revista Mexicana de Economía y Finanzas Nueva Época REMEF (The Mexican Journal of Economics and Finance), Instituto Mexicano de Ejecutivos de Finanzas, IMEF, volume 3, issue 2, pages 101-126, Junio 200.
• Olga Luštšik, 2004, "Can E-Banking Services Be Profitable?," University of Tartu - Faculty of Economics and Business Administration Working Paper Series, Faculty of Economics and Business Administration, University of Tartu (Estonia), number 30.
• Michael R. Darby & Qiao Liu & Lynne G. Zucker, 2004, "High Stakes in High Technology: High-Tech Market Values as Options," Economic Inquiry, Western Economic Association International, volume 42, issue 3, pages 351-369, July.
• Robert F. Göx & Jens Robert Schöndube, 2004, "Strategic Transfer Pricing With Risk-Averse Agents," Schmalenbach Business Review (sbr), LMU Munich School of Management, volume 56, issue 2, pages 98-118, April.
• Stefan Bogner & Manfred Frühwirth & Markus Schwaiger, 2004, "Dcf Valuation And Imputed Interest On Equity Increase – Implications Of The Austrian Tax System In A Model With Stochastic Profitability," Schmalenbach Business Review (sbr), LMU Munich School of Management, volume 56, issue 3, pages 223-257, July.
• Reitzig, Markus & Ramb, Fred, 2004, "Who do you trust while bubbles grow and blow? A comparative analysis of the explanatory power of accounting and patent information for the market values of German firms," Discussion Paper Series 1: Economic Studies, Deutsche Bundesbank, number 2004,17.
• Bar-Yosef, Sasson & Venezia, Itzhak, 2004, "Experimental study of implications of SFAS 131: The effects of the new standard on the informativeness of segment reporting," Discussion Papers, Free University Berlin, School of Business & Economics, number 2004/13.

2003

• Fernando Polo Garrido & Gabriel García Martínez, 2003, "La regulación en materia contable contenida en la legislación cooperativa: análisis comparado," CIRIEC-España, revista de economía pública, social y cooperativa, CIRIEC-España, issue 45, pages 33-55, August.
• José A. Gómez-Limón Rodríguez & Ernesto Casquet Morate & Ignacio Atance Muñiz, 2003, "Análisis económico-financiero de las cooperativas agrarias en Castilla y León," CIRIEC-España, revista de economía pública, social y cooperativa, CIRIEC-España, issue 46, pages 151-189, November.
• Ignacio V√©lez Pareja & Antonio Burbano P√©rez, 2003, "A Practical Guide for Consistency in Valuation: Cash Flows, Terminal Value and Cost of Capital," Proyecciones Financieras y Valoración, Master Consultores, number 1927, Dec.
• Ignacio V√©lez Pareja & Joseph Tham, 2003, "¬øCoinciden EVA(R) y Utilidad Economica (UE) con los metodos de Flujo de Caja Descontado en valoracion de empresas?," Proyecciones Financieras y Valoración, Master Consultores, number 3788, Aug.
• Gaetan Breton & Alain Schatt, 2003, "Manipulation comptable:les dirigeants et les autres parties prenantes," Working Papers CREGO, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations, number 1030104, Jan.
• Bourguignon, Annick & Chiapello, Eve, 2003, "The Role of Criticism in the Dynamics of Performance Evaluation Systems," ESSEC Working Papers, ESSEC Research Center, ESSEC Business School, number DR 03017, May.
• Eve, CHIAPELLO & Annick, BOURGUIGNON, 2003, "The role of Criticism in the Dynamics of Performance Evaluation Systems," HEC Research Papers Series, HEC Paris, number 777, Feb.
• Eve, CHIAPELLO & Nicolas, BERLAND, 2003, "The role of Social Reformers in the Adoption of new Management Practices: The case of Budgetary Control in France, 1930-1959," HEC Research Papers Series, HEC Paris, number 778, Feb.
• Carlos, RAMIREZ, 2003, "Constructing the governable small practitioner: the changing nature of professional bodies and the management of professional accountants' identities in the UK," HEC Research Papers Series, HEC Paris, number 782, Apr.
• Christian Hofmann, 2003, "Using Different Budgeting Procedures To Coordinate Principal/Agent-Relationships," Schmalenbach Business Review (sbr), LMU Munich School of Management, volume 55, issue 1, pages 22-45, January.
• Hans-Joachim Böcking, 2003, "Audit und Enforcement: Entwicklungen und Probleme," Schmalenbach Journal of Business Research, Springer, volume 55, issue 7, pages 683-706, November, DOI: 10.1007/BF03372720.
• Werner Brandt & Christoph Hütten, 2003, "Die Finanzberichterstattung international börsennotierter Unternehmen im Licht der jüngsten Entwicklungen — Das Beispiel SAP," Schmalenbach Journal of Business Research, Springer, volume 55, issue 7, pages 707-721, November, DOI: 10.1007/BF03372721.
• Rolf Windmöller & Henning Hönsch, 2003, "Abschlussprüfer in der Pflicht," Schmalenbach Journal of Business Research, Springer, volume 55, issue 7, pages 722-741, November, DOI: 10.1007/BF03372722.
• Wolfgang Eisele & Alois Paul Knobloch, 2003, "Strukturierte Anleihen und Bilanzrechtsauslegung," Schmalenbach Journal of Business Research, Springer, volume 55, issue 8, pages 749-772, December, DOI: 10.1007/BF03372723.
• Matthias Amen, 2003, "Integrating success factors and group attitudes into the valuation of a company," Finance, University Library of Munich, Germany, number 0309005, Sep.
• Luis Vildosola, 2003, "Economic / Environmental System Interaction," GE, Growth, Math methods, University Library of Munich, Germany, number 0306001, Jun.
• Martin Shubik, 2003, "Accounting and Economic Theory," Yale School of Management Working Papers, Yale School of Management, number ysm314, Jan.
• Shyam Sunder, 2003, "Management Controls, Expectations, Common Knowledge and Culture," Yale School of Management Working Papers, Yale School of Management, number ysm337, Feb.
• Lengsfeld, Stephan & Schiller, Ulf, 2003, "Transfer Pricing Based on Actual versus Standard Costs," Tübinger Diskussionsbeiträge, University of Tübingen, School of Business and Economics, number 272.

2002

• Carole Bonnet, 2002, "Application de la méthode de la comptabilité générationnelle à la France. Quelques facteurs d'instabilité des résultats," Revue économique, Presses de Sciences-Po, volume 53, issue 4, pages 719-766.
• Jean-Philippe Denis & Frank Tannery, 2002, "L'architecture des systèmes de contrôle de la stratégie dans les groupes," Revue Finance Contrôle Stratégie, revues.org, volume 5, issue 3, pages 69-114, September.
• Laurent Bironneau & Dominique Philippe Martin, 2002, "Modélisation d'entreprise et pratiques de management implicitement liées aux ERP: enjeux conceptuels et études de cas," Revue Finance Contrôle Stratégie, revues.org, volume 5, issue 4, pages 29-50, December.
• Pierre-Laurent Bescos, 2002, "Les enjeux actuels et les compétences futures des membres de la fonction gestion-finance," Revue Finance Contrôle Stratégie, revues.org, volume 5, issue 4, pages 5-28, December.
• ALCOUFFE, Simon & MALLERET, Veronique, 2002, "Les fondements conceptuels de l'ABC "à la française"," HEC Research Papers Series, HEC Paris, number 763, Mar.
• Laurent Bironneau & Dominique Philippe Martin, 2002, "Modélisation d'entreprise et pratiques de management implicitement liées aux ERP : enjeux conceptuels et études de cas," Post-Print, HAL, number halshs-00071112.
• Simon Alcouffe & Véronique Malleret, 2002, "Les Fondements Conceptuels De L'Abc " A La Francaise "," Post-Print, HAL, number halshs-00582950, May.
• Simon Alcouffe & Véronique Malleret, 2002, "Les Fondements Conceptuels De L'Abc " A La Francaise "," Post-Print, HAL, number halshs-00584419, May.
• Véronique Malleret & Simon Alcouffe, 2002, "Les fondements conceptuels de l'ABC 'à la française'," Working Papers, HAL, number hal-00593656.
• Syed Musa Alhabshi, 2002, "Financial Performance Measurement And Distribution Policy Of Islamic Financial Institutions," IIUM Journal of Economics and Management, IIUM Journal of Economis and Management, volume 10, issue 1, pages 43-66, June.
• Dionne, Georges & Gagne, Robert, 2002, "Replacement Cost Endorsement and Opportunistic Fraud in Automobile Insurance," Journal of Risk and Uncertainty, Springer, volume 24, issue 3, pages 213-230, May.
• Christine Lagarenne & Laure Tourjansky-Cabart, 2002, "L’environnement dans la Loi Nouvelles Régulations Économiques : implications pour les entreprises," Revue d'Économie Financière, Programme National Persée, volume 66, issue 2, pages 149-163, DOI: 10.3406/ecofi.2002.3749.
• Carole Bonnet, 2002, "Application de la méthode de la comptabilité générationnelle à la France. Quelques facteurs d'instabilité des résultats," Revue Économique, Programme National Persée, volume 53, issue 4, pages 719-766, DOI: 10.3406/reco.2002.410442.
• Matthias Schmidt, 2002, "On The Legitimacy Of Accounting Standard Setting By Privately Organised Institutions In Germany And Europe," Schmalenbach Business Review (sbr), LMU Munich School of Management, volume 54, issue 2, pages 171-193, April.
• Josep M. Argilés, 2002, "Importancia de la información contable para el análisis y predicción de la viabilidad de las explotaciones agrícolas," Economics Working Papers, Department of Economics and Business, Universitat Pompeu Fabra, number 612, Mar.
• Luis Vildosola, 2002, "Circular Variable Work In Process," Macroeconomics, University Library of Munich, Germany, number 0203004, Mar.
• Rick Antle & Elizabeth A. Gordon & Ganapathi Narayanamoorthy & Ling Zhou, 2002, "The Joint Determination of Audit Fees, Non-Audit Fees, and Abnormal Accruals," Yale School of Management Working Papers, Yale School of Management, number ysm289, Aug.
• Ramamurthy oRamjio Balakrishnan & K. Sivaramakrishnan & Shyam NMI Sunder, 2002, "Is the Opportunity Cost of Idle Capacity Zero? Coase (1938) Versus Managerial Accounting Circa 2000," Yale School of Management Working Papers, Yale School of Management, number ysm302, Sep.
• Rong-Ruey Duh & Shyam Sunder & Karim Jamal, 2002, "Control and Assurance in E-Commerce: Privacy, Integrity, and Security at eBay," Yale School of Management Working Papers, Yale School of Management, number ysm316, Dec, revised 01 Jan 2003.
• Brian Mittendorf, 2002, "Incentives and the Communication Role of a Real Option," Yale School of Management Working Papers, Yale School of Management, number ysm325, Dec.
• Rick Antle & Elizabeth Gordon & Ganapathi Narayanamoorthy & Ling Zhou, 2002, "The Joint Determination of Audit Fees, Non-Audit Fees, and Abnormal Accruals," Yale School of Management Working Papers, Yale School of Management, number amz2502, Aug, revised 02 May 2006.
• Rong-Ruey Duh & Shyam Sunder & Karim Jamal, 2002, "Control and Assurance in E-Commerce: Privacy, Integrity, and Security at eBay," Yale School of Management Working Papers, Yale School of Management, number ysm316, Dec, revised 01 Jan 2003.

2001

• Christel Decock-Good, 2001, "L'engagement mécénique des entreprises:mesure de l'une des expressions de leur responsabilité sociétale," Revue Finance Contrôle Stratégie, revues.org, volume 4, issue 4, pages 29-57, December.
• DING, Huang & STOLOWY, Herve & TENENHAUS, Michel, 2001, "The internationalization of financial statements presentation : an empirical study of french groups," HEC Research Papers Series, HEC Paris, number 727, May.
• Michel, M., 2001, "Reforme comptable et gestion financiere des communes: quels enjeux?," Papers, Groupe de recherche en économie financière et en gestion des entreprises, Universite Nancy 2, number 2001-8.
• Michel, M. & Mathieux, F., 2001, "L'application de methodes privees aux finances locales : du constat aux implications," Papers, Groupe de recherche en économie financière et en gestion des entreprises, Universite Nancy 2, number 2001-9.
• Xavier Garza-Gomez & Masashi Okumura & Michiko Kunimura, 2001, "Discretionary Accrual Models and the Accounting Process," Kobe Economic & Business Review, Research Institute for Economics & Business Administration, Kobe University, volume 45, pages 103-135, February.
• Halkos, George & Salamouris, Dimitrios, 2001, "Efficiency Measures of the Greek Banking Sector: A Non-Parametric Approach for the Period 1997-1999," MPRA Paper, University Library of Munich, Germany, number 2858, May.
• Rüdiger Eichin & Christoph Schneeweiss, 2001, "Determining Depreciations As A Two-Stage Problem," Schmalenbach Business Review (sbr), LMU Munich School of Management, volume 53, issue 2, pages 66-81, April.
• Rong-Ruey Duh & Karim Jamal & Shyam NMI Sunder, 2001, "Control and Assurance in E-Commerce: Privacy, Integrity and Security at eBay," Yale School of Management Working Papers, Yale School of Management, number ysm170, Jan.
• Shyam NMI Sunder, 2001, "Classical, Stewardship, and Market Perspectives on Accounting: A Synthesis," Yale School of Management Working Papers, Yale School of Management, number ysm195, Jul.
• Ramamurthy oRamjio Balakrishnan & K. Sivaramakrishnan & Shyam NMI Sunder, 2001, "Is the Opportunity Cost of Idle Capacity Zero? Coase (1938) Versus Managerial Accounting Circa 2000," Yale School of Management Working Papers, Yale School of Management, number ysm210, Jul.

2000

• Erickson, M & Mayhew, BW & Felix, WL, 2000, "Why do audits fail? Evidence from Lincoln Savings and Loan," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 38, issue 1, pages 165-194, DOI: http://hdl.handle.net/10.2307/26729.
• Ettredge, ML & Simon, DT & Smith, DB & Stone, MS, 2000, "The effect of the external accountant's review on the timing of adjustments to quarterly earnings," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 38, issue 1, pages 195-207, DOI: http://hdl.handle.net/10.2307/26729.
• Holder-Webb, LM & Wilkins, MS, 2000, "The incremental information content of SAS No. 59 going-concern opinions," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 38, issue 1, pages 209-219, DOI: http://hdl.handle.net/10.2307/26729.
• Reichelstein, S, 2000, "Providing managerial incentives: Cash flows versus accrual accounting," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 38, issue 2, pages 243-269, DOI: http://hdl.handle.net/10.2307/26729.
• Ziv, A, 2000, "Information technology and optimal firm structure," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 38, issue 2, pages 297-328, DOI: http://hdl.handle.net/10.2307/26729.
• Cuccia, AD & Mc Gill, GA, 2000, "The role of decision strategies in understanding professionals' susceptibility to judgment biases," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 38, issue 2, pages 419-435, DOI: http://hdl.handle.net/10.2307/26729.
• Jeffrey D. Sachs & Wing Thye Woo & Xiaokai Yang, 2000, "Economic Reforms and Constitutional Transition," CID Working Papers, Center for International Development at Harvard University, number 43A, Apr.
• Elisabetta Bertero & Laura Rondi, 2000, "INVESTMENT, CASH FLOW AND MANAGERIAL DISCRETION IN STATE-OWNED FIRMS-Evidence across soft and hard budget constraints," CERIS Working Paper, CNR-IRCrES Research Institute on Sustainable Economic Growth - Torino (TO) ITALY - former Institute for Economic Research on Firms and Growth - Moncalieri (TO) ITALY, number 200010, Dec.
• STOLOWY, Herve & STICKNEY, Clyde P., 2000, "Survey of financial statement analysis courses in Europe and the United States," HEC Research Papers Series, HEC Paris, number 714, Nov.
• Fraquelli, Giovanni & Vannoni, Davide, 2000, "Multidimensional performance in telecommunications, regulation and competition: analysing the European major players," Information Economics and Policy, Elsevier, volume 12, issue 1, pages 27-46, March.
• G. Dionne & R. Gagné, 2000, "Replacement Cost Endorsement and Opportunistic Fraud in Automobile Insurance," Thema Working Papers, THEMA (Théorie Economique, Modélisation et Applications), CY Cergy-Paris University, ESSEC and CNRS, number 2000-06.
• White, L.J., 2000, "Reducing the Barriers to International Trade in Accounting Services: Why it Matters, and the Road Ahead," New York University, Leonard N. Stern School Finance Department Working Paper Seires, New York University, Leonard N. Stern School of Business-, number ec-00-04.
• Sullivan, M.W., 2000, "The Effect of the Big Eight Accounting Firm Mergers on the Market for Audit Services," Papers, U.S. Department of Justice - Antitrust Division, number 00-2.
• Hervé Stolowy & Clyde P. Stickney, 2000, "Survey of Financial Statement Analysis Courses in Europe and the United States," Working Papers, HAL, number hal-00597747, Nov.
• Magni, Carlo Alberto, 2000, "Systemic Value Added, Residual Income and Decomposition of a Cash Flow Stream," MPRA Paper, University Library of Munich, Germany, number 5900, Jul.
• Valérie Chauvin, 2000, "Les comptables nationaux s'accordent entre eux. Modification de la comptabilité nationale en France," Revue de l'OFCE, Programme National Persée, volume 72, issue 1, pages 157-183, DOI: 10.3406/ofce.2000.1573.
• Georges Dionne & Robert Gagné, 2000, "Replacement Cost Endorsement and Opportunistic Fraud in Automobile Insurance," Working Papers, HEC Montreal, Canada Research Chair in Risk Management, number 00-1, Feb.
• Lawrence J. White, 2000, "Reducing the Barriers to International Trade in Accounting Services: Why it Matters, and the Road Ahead," Working Papers, New York University, Leonard N. Stern School of Business, Department of Economics, number 00-04.
• Benito Arrunada, 2000, "Audit quality: attributes, private safeguards and the role of regulation," European Accounting Review, Taylor & Francis Journals, volume 9, issue 2, pages 205-224, DOI: 10.1080/09638180050129873.
• Benito Arruñada, 2000, "Audit quality: Attributes, private safeguards and the role of regulation," Economics Working Papers, Department of Economics and Business, Universitat Pompeu Fabra, number 452, Jan.
• Jeffrey D. Sachs & Wing Thye Woo & Xiaokai Yang, 2000, "Economic Reforms and Constitutional Transition," CID Working Papers, Center for International Development at Harvard University, number 43, Apr.

1999

• Caplan, D, 1999, "Internal controls and the detection of management fraud," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 37, issue 1, pages 101-117, DOI: http://hdl.handle.net/10.2307/24913.
• Frederickson, JR & Peffer, SA & Pratt, J, 1999, "Performance evaluation judgments: Effects of prior experience under different performance evaluation schemes and feedback frequencies," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 37, issue 1, pages 151-165, DOI: http://hdl.handle.net/10.2307/24914.
• Tan, HT & Kao, A, 1999, "Accountability effects on auditors' performance: The influence of knowledge, problem-solving ability, and task complexity," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 37, issue 1, pages 209-223, DOI: http://hdl.handle.net/10.2307/24914.
• Demski, JS & Dye, RA, 1999, "Risk, return, and moral hazard," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 37, issue 1, pages 27-55, DOI: http://hdl.handle.net/10.2307/24913.
• Bhattacharjee, S & Kida, T & Hanno, DM, 1999, "The impact of hypothesis set size on the time efficiency and accuracy of analytical review judgments," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 37, issue 1, pages 83-100, DOI: http://hdl.handle.net/10.2307/24913.
• Kinney, W & Libby, R, 1999, "Research on credible financial reporting 1961-99: The contributions of Professor Nicholas Dopuch," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 37, issue , pages 1-15, DOI: http://hdl.handle.net/10.2307/24913.
• Zimbelman, MF & Waller, WS, 1999, "An experimental investigation of auditor-auditee interaction under ambiguity," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 37, issue , pages 135-155, DOI: http://hdl.handle.net/10.2307/24913.
• Bloomfield, R, 1999, "Discussion of an experimental investigation of auditor-auditee interaction under ambiguity," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 37, issue , pages 157-165, DOI: http://hdl.handle.net/10.2307/24913.
• Nagar, V, 1999, "The role of the manager's human capital in discretionary disclosure," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 37, issue , pages 167-181, DOI: http://hdl.handle.net/10.2307/24913.
• Kim, O, 1999, "Discussion of the role of the manager's human capital in discretionary disclosure," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 37, issue , pages 183-185, DOI: http://hdl.handle.net/10.2307/24913.
• Demski, JS & Frimor, H, 1999, "Performance measure garbling under renegotiation in multiperiod agencies," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 37, issue , pages 187-214, DOI: http://hdl.handle.net/10.2307/24913.
• Lambert, RA, 1999, "Discussion of performance measure garbling under renegotiation in multi-period agencies," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 37, issue , pages 215-221, DOI: http://hdl.handle.net/10.2307/24913.
• Rodolfo Apreda, 1999, "A Corporate Finance Cash Flow model with Float," CEMA Working Papers: Serie Documentos de Trabajo., Universidad del CEMA, number 142, Feb.
• Ignacio Velez-Pareja, 1999, "Value Creation and its Measurement: A Critical Look at EVA," Proyecciones Financieras y Valoración, Master Consultores, number 3752, Apr.
• Gérard Charreaux, 1999, "Gouvernement d'entreprise et comptabilité," Working Papers CREGO, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations, number 0990601, Jun.
• Peter Wirtz, 1999, "Comptabilité financière et gouvernement des entreprises: le potentiel des études de cas pour la compréhension des processus," Working Papers CREGO, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations, number 0991204, Dec.
• Arrunada, Benito, 1999, "The provision of non-audit services by auditors let the market evolve and decide," International Review of Law and Economics, Elsevier, volume 19, issue 4, pages 513-531, December.
• Kotlikoff, L.J. & Raffelhuschen, B., 1999, "Generational Accounting around the Globe," Norway; Department of Economics, University of Bergen, Department of Economics, University of Bergen, number 195.
• Schiller, Stefan, 1999, "Towards a Competence Management Framework - Cost Management in Competitive Dynamics," FE rapport, University of Gothenburg, Department of Business Administration, number 1998-365, Aug.
• Strid , Mats & Bergmasth, Mikael, 1999, "Energitjänsters betydelse på en avreglerad energimarknad: en kartläggning av energiföretagens energitjänstverksamhet i Sverige och Storbritannien," FE rapport, University of Gothenburg, Department of Business Administration, number 1999-371, Oct.
• Sweere, A.M.J. & van Groenendaal, W.J.H., 1999, "Search for a New Conceptual Bookkeeping Model : Different Levels of Abstraction," Discussion Paper, Tilburg University, Center for Economic Research, number 1999-109.
• Benito Arruñada, 1999, "The provision on non-audit services by auditors: Let the market evolve and decide," Economics Working Papers, Department of Economics and Business, Universitat Pompeu Fabra, number 423, Jun.

1998

• DE CEUSTER, Marc J.K. & DURINCK, Edward & LAVEREN, Eddy & LODEWYCKX, Jozef, 1998, "A survey into the use of derivatives by large non-financial firms operating in Belgium," Business Economics Working Papers, University of Antwerp, Faculty of Business and Economics, number 1998003, Apr.
• Cavalluzzo, KS & Ittner, CD & Larcker, DF, 1998, "Competition, efficiency, and cost allocation in government agencies: Evidence on the Federal Reserve System," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 36, issue 1, pages 1-32, DOI: http://hdl.handle.net/10.2307/24913.
• Maher, MW & Marais, ML, 1998, "A field study on the limitations of activity-based costing when resources are provided on a joint and indivisible basis," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 36, issue 1, pages 129-142, DOI: http://hdl.handle.net/10.2307/24913.
• Louwers, TJ, 1998, "The relation between going-concern opinions and the auditor's loss function," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 36, issue 1, pages 143-156, DOI: http://hdl.handle.net/10.2307/24913.
• Bockus, K & Gigler, F, 1998, "A theory of auditor resignation," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 36, issue 2, pages 191-208, DOI: http://hdl.handle.net/10.2307/24914.
• Elisabetta Bertero & Laura Rondi, 1998, "Managerial discretion and investment decisions of state-owned firms: Evidence from a panel of italian companies," CERIS Working Paper, CNR-IRCrES Research Institute on Sustainable Economic Growth - Torino (TO) ITALY - former Institute for Economic Research on Firms and Growth - Moncalieri (TO) ITALY, number 199807, Dec.
• Giovanni Fraquelli & Davide Vannoni, 1998, "Multidimensional Performance in Telecommunications, Regulation and Competition: Analysing the European Major Players," CERIS Working Paper, CNR-IRCrES Research Institute on Sustainable Economic Growth - Torino (TO) ITALY - former Institute for Economic Research on Firms and Growth - Moncalieri (TO) ITALY, number 199809, Dec.
• Hugues, JORDAN, 1998, "Planification et contrôle de gestion en France en 1998," HEC Research Papers Series, HEC Paris, number 644, Mar.
• PHAM, Dang & NGUYEN, Veronique, 1998, "Une revue de quelques aspects de la comptabilité positive et de sa critique," HEC Research Papers Series, HEC Paris, number 661, Sep.
• Nilsson, Göran, 1998, "Process Orientation, Integration of Work Teams and Management Control," SSE/EFI Working Paper Series in Business Administration, Stockholm School of Economics, number 4, Oct, revised 10 Jun 1999.
• Marc Robinson, 1998, "Measuring compliance with the Golden Rule," Fiscal Studies, Institute for Fiscal Studies, volume 19, issue 4, pages 447-462, November.
• Josep M. Argilés, 1998, "Accounting information and the prediction of farm viability," Economics Working Papers, Department of Economics and Business, Universitat Pompeu Fabra, number 277, Mar.
• Dorsman, A.B. & Rijken, H.A., 1998, "Value-based management : EVA, een beperkt hulpmiddel bij prestatiemeting," Serie Research Memoranda, VU University Amsterdam, Faculty of Economics, Business Administration and Econometrics, number 0043.
• Luis Vildosola, 1998, "Economia sintetica," GE, Growth, Math methods, University Library of Munich, Germany, number 9805002, Jun.

1997

• Mookherjee, D & Reichelstein, S, 1997, "Budgeting and hierarchical control," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 35, issue 2, pages 129-155, DOI: http://hdl.handle.net/10.2307/24913.
• Arya, A & Glover, J & Sivaramakrishnan, K, 1997, "Commitment issues in budgeting," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 35, issue 2, pages 273-278, DOI: http://hdl.handle.net/10.2307/24913.
• Kennedy, J & Kleinmuntz, DN & Peecher, ME, 1997, "Determinants of the justifiability of performance in ill-structured audit tasks," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 35, issue , pages 105-123, DOI: http://hdl.handle.net/10.2307/24914.
• Hackenbrack, K, 1997, "Discussion of determinants of the justifiability of performance in ill-structured audit tasks," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 35, issue , pages 125-130, DOI: http://hdl.handle.net/10.2307/24914.
• Stone, DN & Shelley, MK, 1997, "Educating for accounting expertise: A field study," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 35, issue , pages 35-61, DOI: http://hdl.handle.net/10.2307/24914.
• Pincus, KV, 1997, "Discussion of educating for accounting expertise: A field study," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 35, issue , pages 63-74, DOI: http://hdl.handle.net/10.2307/24914.
• Zimbelman, MF, 1997, "The effects of SAS no. 82 on auditors' attention to fraud risk factors and audit planning decisions," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 35, issue , pages 75-97, DOI: http://hdl.handle.net/10.2307/24914.
• Hoffman, VB, 1997, "Discussion of the effects of SAS no. 82 on auditors' attention to fraud risk factors and audit planning decisions," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 35, issue , pages 99-104, DOI: http://hdl.handle.net/10.2307/24914.
• Berg, M. & Brekelmans, R.C.M. & De Waegenaere, A.M.B., 1997, "Budget Setting Strategies for the Company's Divisions," Discussion Paper, Tilburg University, Center for Economic Research, number 1997-103.
• Kabir, M.R., 1997, "The Usefulness of the Most Widely Reported Dutch Financial Statement Numbers to Stock Market Investors," Discussion Paper, Tilburg University, Center for Economic Research, number 1997-58.
• Elli Malki, 1997, "Intellectual property and the valuation of biotechnology," Finance, University Library of Munich, Germany, number 9709002, Sep.
• Elli Malki, 1997, "Intellectual Property Intensity (IPI) and the Value-Growth Effect," Finance, University Library of Munich, Germany, number 9711002, Nov.

1996

• Davidson, RA & Gist, WE, 1996, "Empirical evidence on the functional relation between audit planning and total audit effort," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 34, issue 1, pages 111-124, DOI: http://hdl.handle.net/10.2307/24913.
• Peecher, ME, 1996, "The influence of auditors' justification processes on their decisions: A cognitive model and experimental evidence," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 34, issue 1, pages 125-140, DOI: http://hdl.handle.net/10.2307/24913.
• Kinney, WR & Nelson, MW, 1996, "Outcome information and the ''expectation gap'': The case of loss contingencies," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 34, issue 2, pages 281-299, DOI: http://hdl.handle.net/10.2307/24915.
• Dumontier, P. & Raffournier, B., 1996, "Why Firms Comply Voluntarily with IAS: An Empirical Analysis with Swiss Data," Papers, Ecole des Hautes Etudes Commerciales, Universite de Geneve-, number 96.17.
• Morrill, C. & Waterhouse, J., 1996, "Chief Executive Officer Turnover and Accounting: a Strategic Repositioning Perspective," Papers, Laval - Faculte des sciences de administration, number 96-48.
• Suret, J.M. & Morrill, C. & Morrill, J., 1996, "Availability and Accuracy of Accounting and Financial Data in Emerging Markets," Papers, Laval - Faculte des sciences de administration, number 96-49.
• Van Wymeersch, C. & Wolfs, A., 1996, "La "trajectoire de faillite" des entreprises: une analyse chronologique sur base des comptes annuels," Papers, Notre-Dame de la Paix, Sciences Economiques et Sociales, number 172.
• Ahrens, T., 1996, "Talking Accounting: A Comparative Ethnography of British and German Practice," Papers, University of Southampton - Department of Accounting and Management Science, number 96-117.
• Ahrens, T., 1996, "Mamanagement Accounting and Strategy: Practitioners' Temporal Integration i nto Emergent Organisational Action," Papers, University of Southampton - Department of Accounting and Management Science, number 96-118.
• Ahrens, T., 1996, "Styles of Accountability," Papers, University of Southampton - Department of Accounting and Management Science, number 96-119.
• Russell, J., 1996, "A Review of Research in Participation: A case for More Appropriate and Rigorous Methodology," Papers, University of Southampton - Department of Accounting and Management Science, number 96-121.
• Ahrens, T., 1996, "What's Wrong with Management Accounting Research? The Potential of Ethnography," Papers, University of Southampton - Department of Accounting and Management Science, number 96-124.

1995

• Tan, Ht, 1995, "Effects Of Expectations, Prior Involvement, And Review Awareness On Memory For Audit Evidence And Judgment," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 33, issue 1, pages 113-135, DOI: http://hdl.handle.net/10.2307/24912.
• Copley, Pa & Gaver, Jj & Gaver, Km, 1995, "Simultaneous Estimation Of The Supply-And-Demand Of Differentiated Audits - Evidence From The Municipal Audit Market," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 33, issue 1, pages 137-155, DOI: http://hdl.handle.net/10.2307/24912.
• Mutchler, J & Shane, P, 1995, "A Comparative-Analysis Of Firms Included In And Excluded From The Naars Database," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 33, issue 1, pages 193-202, DOI: http://hdl.handle.net/10.2307/24912.
• Mcdaniel, Ls & Kinney, Wr, 1995, "Expectation-Formation Guidance In The Auditors Review Of Interim Financial Information," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 33, issue 1, pages 59-76, DOI: http://hdl.handle.net/10.2307/24912.
• Baiman, S & Larcker, Df & Rajan, Mv, 1995, "Organizational Design For Business Units," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 33, issue 2, pages 205-229, DOI: http://hdl.handle.net/10.2307/24914.
• Koonce, L & Anderson, U & Marchant, C, 1995, "Justification Of Decisions In Auditing," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 33, issue 2, pages 369-384, DOI: http://hdl.handle.net/10.2307/24914.
• Baber, Wr & Kumar, Kr & Verghese, T, 1995, "Client Security Price Reactions To The Laventhol And Horwath Bankruptcy," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 33, issue 2, pages 385-395, DOI: http://hdl.handle.net/10.2307/24914.
• Ittner, CD & Larcker, DF, 1995, "Total quality management and the choice of information and reward systems," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 33, issue , pages 1-34, DOI: http://hdl.handle.net/10.2307/24913.
• Bushman, RM & Indjejikian, RJ & Smith, A, 1995, "Aggregate performance measures in business unit manager compensation: The role of intrafirm interdependencies," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 33, issue , pages 101-128, DOI: http://hdl.handle.net/10.2307/24913.
• Lanen, WN, 1995, "Discussion of aggregate performance measures in business unit manager compensation: The role of intrafirm interdependencies," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 33, issue , pages 129-134, DOI: http://hdl.handle.net/10.2307/24913.
• Baiman, S & Rajan, MV, 1995, "Centralization delegation, and shared responsibility the assignment of capital investment decision rights," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 33, issue , pages 135-164, DOI: http://hdl.handle.net/10.2307/24913.
• Gigler, F, 1995, "Discussion of centralization, delegation, and shared responsibility in the assignment of capital investment decision rights," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 33, issue , pages 165-175, DOI: http://hdl.handle.net/10.2307/24913.
• Alles, M & Datar, SM & Lambert, RA, 1995, "Moral hazard and management control in just-in-time settings," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 33, issue , pages 177-204, DOI: http://hdl.handle.net/10.2307/24913.
• Hemmer, T, 1995, "Discussion of moral hazard and management control in just-in-time settings," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 33, issue , pages 205-213, DOI: http://hdl.handle.net/10.2307/24913.
• Maher, MW, 1995, "Discussion of total quality management and the choice of Information and reward systems," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 33, issue , pages 35-40, DOI: http://hdl.handle.net/10.2307/24913.
• Antle, R & Fellingham, J, 1995, "Information rents and preferences among information systems in a model of resource allocation," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 33, issue , pages 41-58, DOI: http://hdl.handle.net/10.2307/24913.