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

2008

• 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 management accounting and control research in Germ," 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 financing research]," 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, Centre for Economic Policy Research, number 4850, Jan.
• Friebel, Guido & Guriev, Sergei, 2005, "Earnings Manipulation and Incentives in Firms," CEPR Discussion Papers, Centre for Economic Policy Research, 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.
• 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 the Japanese cost accounting standard]," 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.