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
/ / / M41: Accounting

2018

• Stergios Leventis & Emmanouil Dedoulis & Omneya Abdelsalam, 2018, "The Impact of Religiosity on Audit Pricing," Journal of Business Ethics, Springer, volume 148, issue 1, pages 53-78, March, DOI: 10.1007/s10551-015-3001-x.
• Maria Baldini & Lorenzo Dal Maso & Giovanni Liberatore & Francesco Mazzi & Simone Terzani, 2018, "Role of Country- and Firm-Level Determinants in Environmental, Social, and Governance Disclosure," Journal of Business Ethics, Springer, volume 150, issue 1, pages 79-98, June, DOI: 10.1007/s10551-016-3139-1.
• Anastasia Axjonow & Jürgen Ernstberger & Christiane Pott, 2018, "The Impact of Corporate Social Responsibility Disclosure on Corporate Reputation: A Non-professional Stakeholder Perspective," Journal of Business Ethics, Springer, volume 151, issue 2, pages 429-450, August, DOI: 10.1007/s10551-016-3225-4.
• Xue Wang & Feng Cao & Kangtao Ye, 2018, "Mandatory Corporate Social Responsibility (CSR) Reporting and Financial Reporting Quality: Evidence from a Quasi-Natural Experiment," Journal of Business Ethics, Springer, volume 152, issue 1, pages 253-274, September, DOI: 10.1007/s10551-016-3296-2.
• Denton Collins & Gary Fleischman & Stacey Kaden & Juan Manuel Sanchez, 2018, "How Powerful CFOs Camouflage and Exploit Equity-Based Incentive Compensation," Journal of Business Ethics, Springer, volume 153, issue 2, pages 591-613, December, DOI: 10.1007/s10551-016-3427-9.
• Imen Derouiche & Majdi Hassan & Sarra Amdouni, 2018, "Ownership structure and investment-cash flow sensitivity," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), volume 22, issue 1, pages 31-54, March, DOI: 10.1007/s10997-017-9380-x.
• Xiaoying Deng & Seow Eng Ong, 2018, "Real Earnings Management, Liquidity Risk and REITs SEO Dynamics," The Journal of Real Estate Finance and Economics, Springer, volume 56, issue 3, pages 410-442, April, DOI: 10.1007/s11146-017-9649-5.
• Lauren A. Cooper & Jimmy F. Downes & Ramesh P. Rao, 2018, "Short term real earnings management prior to stock repurchases," Review of Quantitative Finance and Accounting, Springer, volume 50, issue 1, pages 95-128, January, DOI: 10.1007/s11156-017-0624-2.
• Chunlai Ye & Lin-Hui Yu, 2018, "The effect of restatements on trading volume reactions to earnings announcements," Review of Quantitative Finance and Accounting, Springer, volume 50, issue 1, pages 129-180, January, DOI: 10.1007/s11156-017-0626-0.
• Yi-hsun Lai & Wen-chang Lin & Liang-wei Kuo, 2018, "Forestalling capital regulation or masking financial weakness? Evidence from loss reserve management in the property–liability insurance industry," Review of Quantitative Finance and Accounting, Springer, volume 50, issue 2, pages 481-518, February, DOI: 10.1007/s11156-017-0636-y.
• Iris Bergmann & Wolfgang Schultze, 2018, "Accounting based valuation: a simultaneous equations model for forecasting earnings to proxy for ‘other information’," Review of Quantitative Finance and Accounting, Springer, volume 50, issue 4, pages 1057-1091, May, DOI: 10.1007/s11156-017-0654-9.
• Yasean A. Tahat & Ahmed H. Ahmed & Mohammad M. Alhadab, 2018, "The impact of intangibles on firms’ financial and market performance: UK evidence," Review of Quantitative Finance and Accounting, Springer, volume 50, issue 4, pages 1147-1168, May, DOI: 10.1007/s11156-017-0657-6.
• Wei-Chuan Kao, 2018, "Innovation quality of firms with the research and development tax credit," Review of Quantitative Finance and Accounting, Springer, volume 51, issue 1, pages 43-78, July, DOI: 10.1007/s11156-017-0661-x.
• Dennis Frestad, 2018, "Managing earnings risk under SFAS 133/IAS 39: the case of cash flow hedges," Review of Quantitative Finance and Accounting, Springer, volume 51, issue 1, pages 159-197, July, DOI: 10.1007/s11156-017-0667-4.
• Bin Wang & Wonseok Choi & Ibrahim Siraj, 2018, "Local investor attention and post-earnings announcement drift," Review of Quantitative Finance and Accounting, Springer, volume 51, issue 1, pages 219-252, July, DOI: 10.1007/s11156-017-0669-2.
• Avishek Bhandari & Babak Mammadov & Maya Thevenot, 2018, "The impact of executive inside debt on sell-side financial analyst forecast characteristics," Review of Quantitative Finance and Accounting, Springer, volume 51, issue 2, pages 283-315, August, DOI: 10.1007/s11156-017-0671-8.
• Tanja Lorenz & Carsten Homburg, 2018, "Determinants of analysts’ revenue forecast accuracy," Review of Quantitative Finance and Accounting, Springer, volume 51, issue 2, pages 389-431, August, DOI: 10.1007/s11156-017-0675-4.
• Denise A. Jones, 2018, "Using real options theory to explain patterns in the valuation of research and development expenditures," Review of Quantitative Finance and Accounting, Springer, volume 51, issue 3, pages 575-593, October, DOI: 10.1007/s11156-017-0681-6.
• Gerald J. Lobo & Yuan Xie & Joseph H. Zhang, 2018, "Innovation, financial reporting quality, and audit quality," Review of Quantitative Finance and Accounting, Springer, volume 51, issue 3, pages 719-749, October, DOI: 10.1007/s11156-017-0686-1.
• Sanaz Aghazadeh & Lili Sun & Qian Wang & Rong Yang, 2018, "Investors’ perception of CEO overconfidence: evidence from the cost of equity capital," Review of Quantitative Finance and Accounting, Springer, volume 51, issue 4, pages 1129-1150, November, DOI: 10.1007/s11156-017-0699-9.
• Alin Eliodor Tanase & Traian Ovidiu Calota & Florin Razvan Oncioiu, 2018, "The Impact of IFRS 16 on the Companies’ Key Performance Indicators: Limits, Advantages and Drawbacks," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 4, issue 1, pages 54-59, March.
• Victor Munteanu & Mariana Burlacu & Camelia Nedea, 2018, "Aspects Regarding the Applied Treasury Analysis of the Economic Entities," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 4, issue 2, pages 12-19, June.
• Ugochukwu J. Nwoye & Emma I. Okoye, 2018, "Integrity Trend Assessment of Pre and Post IFRS financial disclosures in Nigeria," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 4, issue 3, pages 177-186, September.
• Emma I. Okoye & Ugochukwu J. Nwoye, 2018, "IFRS Compliance Appraisal: Evidence from Nigeria and Ghana," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 4, issue 4, pages 19-27, December.
• Masahiro Enomoto, 2018, "Effects of Corporate Governance on the Relationship between Accounting Quality and Trade Credit: Evidence from Japan," Discussion Paper Series, Research Institute for Economics & Business Administration, Kobe University, number DP2018-12, Apr, revised Dec 2023.
• Anibal Washington Altamirano Salazar, 2018, "La Contabilidad Creativa en el Gobierno Corporativo de las Empresas," Revista Ciencias Administrativas (CADM), IIA, Universidad Nacional de La Plata, Instituto de Investigaciones Administrativas, Facultad de Ciencias Económicas, Universidad Nacional de La Plata, issue 12, pages 65-72, July-Dece, DOI: 10.24215/23143738e027.
• Marcella LORENZINI, 2018, "Expenditures and Food Consumption of a Patrician Family in Nineteenth-Century Trentino: the Bossi Fedrigotti," Departmental Working Papers, Department of Economics, Management and Quantitative Methods at Università degli Studi di Milano, number 2018-11, Nov.
• Maria Jesus Segovia Vargas & Mara del Mar Camacho Miñano, 2018, "Análisis de la viabilidad empresarial en el preconcurso de acreedores," Contaduría y Administración, Accounting and Management, volume 63, issue 1, pages 27-28, Enero - M.
• Maria Jesus Segovia Vargas & Mara del Mar Camacho Miñano, 2018, "Analysis of corporate viability in the pre-bankruptcy proceedings," Contaduría y Administración, Accounting and Management, volume 63, issue 1, pages 29-30, Enero - M.
• Vanessa de Quadros Martins & Carlos Alberto Diehl & Cristiano R. Maurício Tagliari, 2018, "Evaluation of technical efficiency of Brazilian distribution companies of electrical energy through Data Envelopment Analysis (DEA)," Contaduría y Administración, Accounting and Management, volume 63, issue 1, pages 31-32, Enero - M.
• Panchenko Olga, 2018, "Improvement of the accounting policy of the small business enterprises in its transition to IFRS: investment and innovation aspects," Technology audit and production reserves, 5(43) 2018, Socionet;Technology audit and production reserves, volume 5, issue 4(43), pages 33-39.
• Boiarynova Kateryna, 2018, "Formation of a scientific approach to functioning as a process of development of innovation-oriented enterprises," Technology audit and production reserves, 1(39) 2018, Socionet;Technology audit and production reserves, volume 1, issue 4(39), pages 26-33.
• Kolos Iryna, 2018, "Systematization and development of the provisions for statement of lean synchronization accounting of cash flow from operating activities of industrial enterprises," Technology audit and production reserves, 4(42) 2018, Socionet;Technology audit and production reserves, volume 4, issue 4, pages 47-53.
• Monahan, Steven J., 2018, "Financial Statement Analysis and Earnings Forecasting," Foundations and Trends(R) in Accounting, now publishers, volume 12, issue 2, pages 105-215, July, DOI: 10.1561/1400000036.
• Ferri, Fabrizio & Göx, Robert, 2018, "Executive Compensation, Corporate Governance, and Say on Pay," Foundations and Trends(R) in Accounting, now publishers, volume 12, issue 1, pages 1-103, April, DOI: 10.1561/1400000043.
• Hofmann, Christian & Indjejikian, Raffi J., 2018, "Authority and Accountability in Hierarchies," Foundations and Trends(R) in Accounting, now publishers, volume 12, issue 4, pages 298–403-2, December, DOI: 10.1561/1400000052.
• Ormazábal, Gaizka, 2018, "The Role of Stakeholders in Corporate Governance: A View from Accounting Research," Foundations and Trends(R) in Accounting, now publishers, volume 11, issue 4, pages 193-290, February, DOI: 10.1561/1400000053.
• Nezlobin, Alexander, 2018, "Dynamic Investment Models in Accounting Research," Foundations and Trends(R) in Accounting, now publishers, volume 12, issue 3, pages 216-297, December, DOI: 10.1561/1400000054.
• Johnstone, David, 2018, "Accounting Theory as a Bayesian Discipline," Foundations and Trends(R) in Accounting, now publishers, volume 13, issue 1-2, pages 1-266, December, DOI: 10.1561/1400000056.
• Dierynck, Bart & Labro, Eva, 2018, "Management Accounting Information Properties and Operations Management," Foundations and Trends(R) in Technology, Information and Operations Management, now publishers, volume 12, issue 1, pages 1-114, April, DOI: 10.1561/0200000051.
• Petya Petrova, 2018, "Industry 4.0 and Accounting: Challenges and Opportunities," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 3, pages 135-144, July.
• Mihaela (Ștefan) Hint, 2018, "Quality as the Main Competitive Tool and Its Role in Accounting Performance: An Empirical Study in Lighting Equipment Industry," Journal of Applied Management and Investments, Department of Business Administration and Corporate Security, International Humanitarian University, volume 7, issue 4, pages 201-213, November.
• Jan van Helden & Christoph Reichard, 2018, "Cash or accruals for budgeting? Why some governments in Europe changed their budgeting mode and others not," OECD Journal on Budgeting, OECD Publishing, volume 18, issue 1, pages 91-113, DOI: 10.1787/budget-18-5j8l804pq0g8.
• Fenyves Veronika & Zoltán Bács & Tibor Tarnoczi, 2018, "Analysis Of The Notes On The Accounts Of Companies Carrying Out Information Technology Services," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 173-180, July.
• Mihaela Stefan & POPA Maria-Alexandra & TRIF Margareta & BADESCU Maria, 2018, "New Dimensions Of Managerial Accounting And Its Influences In An Unstable Environment," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 181-191, July.
• Mira Dimitrić & Ivana Tomas Žiković & Vinko Matejčić, 2018, "Profitability Determinants of Hotel Companies – Comparative Analysis of Primorsko-Goranska County and the Republic of Croatia," Occasional Publications, Josip Juraj Strossmayer University of Osijek, Faculty of Economics, chapter 14, "Financije teorija i suvremena pitanja = Finance - theory and contemporary issues".
• Ulf Brüggemann & Aditya Kaul & Christian Leuz & Ingrid M. Werner, 2018, "The Twilight Zone: OTC Regulatory Regimes and Market Quality," The Review of Financial Studies, Society for Financial Studies, volume 31, issue 3, pages 898-942.
• Caprian Cristina, 2018, "Particularities of Cost-Based Decisions in the Clothing Industry in Romania," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 435-440, July.
• Grigore Marian, 2018, "The Fiscal and Accounting Implications in the Case of Dissolved Companies. Theoretical and Practical Application to the Company MG SRL," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 459-463, July.
• Nicolae Traian Cristin, 2018, "Aspects and Trends in Real Estate Investment Accounting," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 476-481, July.
• Răscolean Ilie & Rakos Ileana-Sorina, 2018, "Bank Products and Services Offered by BRD Groupe Société Générale Petrosani Branch - Hunedoara County," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 499-504, July.
• Tudor Liviu-Alexandru, 2018, "The Advantages that IFRS 16 Brings to the Economic Environment," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 510-513, July.
• Marin (Zgardan) Andreea Mihaela, 2018, "Factorial Analysis of Profit on an Economic Entity Level," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 285-292, December.
• Bostan Rebeca Ioana, 2018, "TOC, Lean, Six Sigma Are Complementary?," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 389-394, December.
• GînÅ£a Anca Ioana & Èširău Adrian Ioan, 2018, "Analysis of Creative Accounting – Faithful Image Relationship and Creative Accounting – Fraud Relationship," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 599-604, December.
• Manea Marinela – Daniela, 2018, "Choice of Accounting Policies on Borrowing Cost in View on IAS 23 “Borrowing Costsâ€," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 634-637, December.
• Manea Marinela – Daniela, 2018, "The Reform of the Romanian Accounting System – between the Need and Reality of the Process," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 638-642, December.
• Mortură Laura Alexandra & Dreghiciu Andreea Elena, 2018, "Possibilities of Influencing the Results of an Entity through Creative Accounting at Stock Level," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 661-666, December.
• Nicolae Traian Cristin, 2018, "Considerations on Hedge Accounting of Bank Loans," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 672-677, December.
• Popovici Norina & Mihai Camelia, 2018, "The Impact of Globalization on Workforce – The Future of the Accounting Profession," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 684-689, December.
• Èširău Adrian Ioan & GînÅ£a Anca Ioana & Marin Pantelescu Andreea, 2018, "Influence of Managerial Accounting in the Decision Making Process," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 707-711, December.
• Vilijencova Nicoleta, 2018, "The Banking System in Romania," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 712-717, December.
• David Bholat & Rosa M. Lastra & Sheri M. Markose & Andrea Miglionico & Kallol Sen, 2018, "Non-performing loans at the dawn of IFRS 9: regulatory and accounting treatment of asset quality," Journal of Banking Regulation, Palgrave Macmillan, volume 19, issue 1, pages 33-54, January, DOI: 10.1057/s41261-017-0058-8.
• Firas Farhan Jedi & Sabri Nayan, 2018, "An empirical evidence on the effect of women board representation on firm performance of companies listed in Iraq Stock Exchange," Business and Economic Horizons (BEH), Prague Development Center, volume 14, issue 1, pages 117-131, January, DOI: 10.15208/beh.2018.10.
• Ishaq Ahmed Mohammed & Ayoib Che-Ahmad & Mazrah Malek, 2018, "Shareholder’s involvement in the audit committee, audit quality and financial reporting lag in Nigeria," Business and Economic Horizons (BEH), Prague Development Center, volume 14, issue 2, pages 355-374, April, DOI: 10.15208/beh.2018.26.
• Ietje Nazaruddin & Sri Budhi Rezki & Yasya Rahmanda, 2018, "Love of money, gender, religiosity: The impact on ethical perceptions of future professional accountants," Business and Economic Horizons (BEH), Prague Development Center, volume 14, issue 2, pages 424-436, April, DOI: 10.15208/beh.2018.31.
• Mujeeb Saif Mohsen Al-Absy & Ku Nor Izah Ku Ismail & Sitraselvi Chandren, 2018, "Accounting expertise in the audit committee and earnings management," Business and Economic Horizons (BEH), Prague Development Center, volume 14, issue 3, pages 451-476, June, DOI: 10.15208/beh.2018.33.
• Aree Saeed Mustafa & Ayoib Che-Ahmad & Sitraselvi Chandren, 2018, "Board diversity, audit committee characteristics and audit quality: The moderating role of control-ownership wedge," Business and Economic Horizons (BEH), Prague Development Center, volume 14, issue 3, pages 587-614, June, DOI: 10.15208/beh.2018.42.
• Yahya Uthman Abdullahi & Rokiah Ishak & Norfaiezah Sawandi, 2018, "Outsider vs insider: Does firm governance matter?," Business and Economic Horizons (BEH), Prague Development Center, volume 14, issue 3, pages 689-699, June, DOI: 10.15208/beh.2018.48.
• Maria Ciurea, 2018, "Considerations on the Need to Implement International Accounting Standards for the Public Sector in Romania," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 18, issue 1, pages 35-44.
• Simon, József & Fejszák, Tamás & Schatz, Bernhard & Donchev, Toma & Ivanov, Miroslav, 2018, "Experiences Concerning Transition to Accrual Accounting in the Public Sector from the Perspective of Supreme Audit Institutions," Public Finance Quarterly, Corvinus University of Budapest, volume 63, issue 2, pages 139-154.
• Zéman, Zoltán & Hegedűs, Szilárd & Molnár, Petronella, 2018, "Analysis of the Creditworthiness of Local Government-owned Companies with a Credit Scoring Method," Public Finance Quarterly, Corvinus University of Budapest, volume 63, issue 2, pages 176-195.
• Xhani Nensi & Avram Marioara & Iliescu Maria-Andreia(Ristea), 2018, "Annual financial statements and their role in financial communication," Acta Marisiensis. Series Oeconomica, "George Emil Palade" University of Medicine, Pharmacy, Sciences and Technology of Târgu-Mureș, România - Faculty of Economics and Law, volume 1, pages 1-14, December.
• Ioan Ovidiu SPĂTĂCEAN & Cornel Ștefan NICOLA, 2018, "Rational vs. irational in investors’ behavior in response to financial reporting – empirical evidence on Bucharest stock exchange," Acta Marisiensis. Series Oeconomica, "George Emil Palade" University of Medicine, Pharmacy, Sciences and Technology of Târgu-Mureș, România - Faculty of Economics and Law, volume 1, pages 58-72, December.
• Tatyana Chaika, 2018, "Проблеми Формування Системи Порівнянних Показників Прибутковості Підприємств Країн-Членів Оеср І України
  [Problems of Forming the System of Comparable Indicators of Profitability of Enterprises of ," Traektoriâ Nauki = Path of Science, Altezoro, s.r.o. & Dialog, volume 4, issue 4, pages 6001-6012, April, DOI: 10.22178/pos.33-9.
• Ozili, Peterson K & Outa, Erick R, 2018, "Bank Income Smoothing in South Africa: Role of Ownership, IFRS and Economic fluctuation," MPRA Paper, University Library of Munich, Germany, number 102567, May.
• Ciumag, Marin & Ciumag, Anca, 2018, "Tipuri de modificari bilantiere corespunzatoare tranzactiilor economice si financiare," MPRA Paper, University Library of Munich, Germany, number 112146, Oct.
• Ozili, Peterson K, 2018, "Bank Loan Loss Provisions, Investor Protection and the Macroeconomy," MPRA Paper, University Library of Munich, Germany, number 80281, Jun.
• Daraban, Marius Costin, 2018, "Business value created by management accounting," MPRA Paper, University Library of Munich, Germany, number 83093, Sep.
• DiGabriele, Jim & Ojo, Marianne, 2018, "Base Erosion and Profit Shifting (BEPS) and the Digital Economy: challenges and issues," MPRA Paper, University Library of Munich, Germany, number 83734.
• Tweneboah Senzu, Emmanuel & Ndebugri, Haruna, 2018, "Examining business performance of micro, small and medium scale enterprise through accounting records keeping; case study in Ghana," MPRA Paper, University Library of Munich, Germany, number 84022, Jan.
• Ozili, Peterson K, 2018, "Advances and Issues in Fraud Research: A Commentary," MPRA Paper, University Library of Munich, Germany, number 84879, Mar.
• ahmadu, aminu & Md. Harashid, Haron & Azlan, Amran, 2018, "Critical Factors Towards Philanthropic Dimension Of CSR in The Nigerian Financial Sector: The Mediating Effects Of Cultural Influence," MPRA Paper, University Library of Munich, Germany, number 85557, Jan.
• Atanasov, Atanas, 2018, "Фактори, Влияещи Върху Обезценката На Репутацията
  [Goodwill Impairment Factors]," MPRA Paper, University Library of Munich, Germany, number 87625, Jun.
• CATRINA, Ersilia, 2018, "Insurance, A Guaranteed Risk Or A Risk Assumed?," MPRA Paper, University Library of Munich, Germany, number 87769, Mar, revised Apr 2018.
• MIREA, Marin, 2018, "Adapting Public Services to Citizen Requirements: Trend or Need?," MPRA Paper, University Library of Munich, Germany, number 87771, Feb, revised Apr 2018.
• Atanasov, Atanas, 2018, "Финансово - Счетоводни Аспекти На Търговската Репутация
  [Financial and Accounting Aspects of Goodwill]," MPRA Paper, University Library of Munich, Germany, number 87987, Apr.
• Georgieva, Daniela, 2018, "Capitalization of tangible and intangible assets in non-profit organizations in Bulgaria," MPRA Paper, University Library of Munich, Germany, number 88655.
• Delis, Manthos & Karavitis, Panagiotis & Klassen, Kenneth, 2018, "The corporate governance of profit shifting," MPRA Paper, University Library of Munich, Germany, number 88724, Aug.
• Georgieva, Daniela, 2018, "Съдържателни Аспекти На Счетоводната Политика На Сдружения В България От Гледна Точка На Ползвателите На Документа
  [Content of the accounting policies of Bulgarian non-profit associations from user," MPRA Paper, University Library of Munich, Germany, number 89377, Sep, revised Aug 2018.
• Ozili, Peterson K & Outa, Erick R, 2018, "Bank Earnings Smoothing During Mandatory IFRS adoption in Nigeria," MPRA Paper, University Library of Munich, Germany, number 89690.
• Ayachi, Ghoufrane, 2018, "La convergence de la comptabilité de l’Etat avec les normes IPSAS. Le cas du Maroc
  [Convergence of state accounting with IPSAS standards. The case of Morocco]," MPRA Paper, University Library of Munich, Germany, number 90039, Nov.
• Atanasov, Atanas, 2018, "Интелектуалният Капитал - Основа На Съвременния Бизнес И Предизвикателство Пред Финансовата Отчетност
  [Intellectual Capital - Basis Of Contemporary Business And Challenge For Financial Reporting]," MPRA Paper, University Library of Munich, Germany, number 90780, Sep.
• Hamamura, Jumpei, 2018, "Impact of a direct channel on the choice of absorption versus direct costing using cost-based transfer price," MPRA Paper, University Library of Munich, Germany, number 90836, Dec.
• Febriantoko, Jovan & Rotama, Hendra, 2018, "Evaluasi Potensi Penerimaan Pendapatan Asli Daerah Bidang Pariwisata di Indonesia
  [Evaluation of the Potential Revenues of Regional Original Revenue in Tourism in Indonesia]," MPRA Paper, University Library of Munich, Germany, number 90921, Oct.
• Balan, Igor & Erhan, Valeriu, 2018, "Cu privire la esenţa şi clasificarea capitalului
  [Concerning the essence and classification of capital]," MPRA Paper, University Library of Munich, Germany, number 91889, revised 2018.
• Georgieva, Daniela, 2018, "Дълготрайните Материални И Нематериални Активи, И Стоково-Материалните Запаси Като Елементи На Счетоводната Политика На Хотели В България
  [Intangible and tangible assets, and inventories as element," MPRA Paper, University Library of Munich, Germany, number 92070, Dec, revised Mar 2018.
• Hamamura, Jumpei, 2018, "Impact of a direct channel on the choice of absorption versus direct costing using cost-based transfer price," MPRA Paper, University Library of Munich, Germany, number 92643, Dec, revised 10 Mar 2019.
• Vicentina Gomes, Liliane & Odálio dos Santos, José & Lana Silva, Cristiane & Ferreira de Souza, Maurício, 2018, "Divulgações de informações e o efeito no retorno de ações da maior empresa de educação listada na B3 (Brasil, Bolsa, Balcão)
  [Information disclosures and the effect on the return of stocks of the l," MPRA Paper, University Library of Munich, Germany, number 93123, Jan, revised 30 May 2018.
• Sutherland, Andrew, 2018, "Does Credit Reporting Lead to a Decline in Relationship Lending? Evidence from Information Sharing Technology," MPRA Paper, University Library of Munich, Germany, number 93670.
• Георгиева, Даниела, 2018, "Модел На Счетоводна Политика На Юридическо Лице С Нестопанска Цел По Примера На Сдруженията
  [A model of accounting policy of non-profit organization: on the example of associations]," MPRA Paper, University Library of Munich, Germany, number 94168, revised 2018.
• Georgieva, Daniela, 2018, "Structure, content and elements of the accounting policies of hotels in Bulgaria," MPRA Paper, University Library of Munich, Germany, number 99253, revised 2019.
• Gaëlle Lenormand & Lionel Touchais, 2018, "L’IFRS 8 améliore-t-elle la qualité de l’environnement informationnel des analystes financiers? - Does IFRS 8 improve the quality of information environment of financial analysts?," Revue Finance Contrôle Stratégie, revues.org, volume 21, issue 1, pages 55-76, March.
• Badreddine Hamdi & Tarek Mejri & Sameh Haloua, 2018, "Gestion des résultats, seuils comptables et gouvernance d’entreprise : le cas des sociétés françaises - Earnings Management, Accounting Thresholds and Corporate Governance: The Case of French Firms," Revue Finance Contrôle Stratégie, revues.org, volume 21, issue 3, pages 51-77, December.
• Gaëtan Le Quang, 2018, ""Taking Diversity into Account": Real Effects of Accounting Measurement on Asset Allocation," EconomiX Working Papers, University of Paris Nanterre, EconomiX, number 2018-28.
• Mouritsen, Jan & Pflueger, Dane, 2018, "Valuation as Promise and Care: The Use of Accounting in the Entrepreneurial Economy," HEC Research Papers Series, HEC Paris, number 1255, Mar, DOI: 10.2139/ssrn.3140317.
• Stolowy, Hervé & Paugam, Luc, 2018, "The Expansion of Non-Financial Reporting: An Exploratory Study," HEC Research Papers Series, HEC Paris, number 1262, Apr.
• Robson, Keith & Dambrin, Claire & Bottausci, Chiara, 2018, "Moral Imaginaries of Performance Measurement Systems in the Pharmaceutical Industry: Struggles and Negotiations to Define What is an Agent and What is Not," HEC Research Papers Series, HEC Paris, number 1301, Aug.
• Li, Zhi & Wang, Lingling & Wruck, Karen H., 2018, "Accounting-Based Compensation and Debt Contracts," Working Paper Series, Ohio State University, Charles A. Dice Center for Research in Financial Economics, number 2017-07, Feb.
• deHaan, Ed & Larcker, David F. & McClure, Charles, 2018, "Long-Term Economic Consequences of Hedge Fund Activist Interventions," Research Papers, Stanford University, Graduate School of Business, number 3741, Oct.
• Amir Hosseinzadeh & Behzad Davari, 2018, "The Impact of Enterprise Management Systems on Management Accounting in Private Companies of Iran," International Journal of Economics and Financial Issues, Econjournals, volume 8, issue 1, pages 83-89.
• Amina Zgarni & Hassouna Fedhila & Moez El Gaied, 2018, "Audit Committee and Discretionary Loan Loss Provisions in Tunisian Commercial Banks," International Journal of Economics and Financial Issues, Econjournals, volume 8, issue 2, pages 85-93.
• Rana El Bahsh & Ali Alattar & Aziz N. Yusuf, 2018, "Firm, Industry and Country Level Determinants of Capital Structure: Evidence from Jordan," International Journal of Economics and Financial Issues, Econjournals, volume 8, issue 2, pages 175-190.
• Henny N. Tambingon & Winwin Yadiati & Ccecilia Lelly Kewo, 2018, "Determinant Factors Influencing the Quality of Financial Reporting Local Government in Indonesia," International Journal of Economics and Financial Issues, Econjournals, volume 8, issue 2, pages 262-268.
• Ali Ihsan Akgun & Famil Samiloglu & Ali Osman Oztop, 2018, "The Impact of Profitability on Market Value Added: Evidence from Turkish Informatics and Technology Firms," International Journal of Economics and Financial Issues, Econjournals, volume 8, issue 4, pages 105-112.
• Ria Ria & Muhammad Nuryatno, 2018, "Influence of Audit Quality, Pattern of Loans Concentration and Company Size to Banking Loans (Agency Problem of Creditor Debtor at Manufacture Company in Indonesia)," International Journal of Economics and Financial Issues, Econjournals, volume 8, issue 4, pages 172-176.
• Hoang Thi Mai Khanh & Nguyen Vinh Khuong, 2018, "Audit Quality, Firm Characteristics and Real Earnings Management: The Case of Listed Vietnamese Firms," International Journal of Economics and Financial Issues, Econjournals, volume 8, issue 4, pages 243-249.
• Osama Abdulmunium Ali, 2018, "The Effect of Disclosure of Intellectual Capital Components on the Market Price of Shares in Jordanian Industrial Companies: An Empirical Study," International Journal of Economics and Financial Issues, Econjournals, volume 8, issue 5, pages 156-167.
• Eman Ahmad Al Hanini & Samerra'a Z Al Oqqaily, 2018, "Does the Management Information System Causes Competitive Advantage for Banks working in Jordan?," International Journal of Economics and Financial Issues, Econjournals, volume 8, issue 6, pages 104-109.
• Mutiara Maimunah & Syamsurijal A. Kadir & Indra Bastian & Tertiarto Wahyudi, 2018, "Factors Affecting the Use of Accrual Based Financial Statements for Regional Device Organizations (OPD) of South Sumatera Province," International Journal of Economics and Financial Issues, Econjournals, volume 8, issue 6, pages 119-123.
• Athambawa Haleem Haleem & Low Lock Teng Kevin, 2018, "Impact of User Competency on Accounting Information System Success: Banking Sectors in Sri Lanka," International Journal of Economics and Financial Issues, Econjournals, volume 8, issue 6, pages 167-175.
• Muslichah Muslichah & Wiyarni Wiyarni & Evi Maria, 2018, "The Effect of Ethical Sensitivity on Ethical Decision Making With Religiosity as Moderating Variable," International Review of Management and Marketing, Econjournals, volume 8, issue 1, pages 86-92.
• Rehab U. Trabulsi, 2018, "The Impact of Accounting Information Systems on Organizational Performance: The Context of Saudi’s SMEs," International Review of Management and Marketing, Econjournals, volume 8, issue 2, pages 69-73.
• Ahmad Saleem Tarawneh, 2018, "The Impact of Using Computer Applications Programs as a Tool in Accounting Education on the Performance of the Students of Financial Accounting Course," International Review of Management and Marketing, Econjournals, volume 8, issue 4, pages 56-64.
• Ömer Faruk Demirkol, 2018, "Þanlýurfa Serbest Muhasebeci Ve Mali Müþavirler Odasýna Baðlý Meslek Mensuplarýnýn TTTK - TMS/TFRS - Baðýmsýz Denetçilik Algýlarý: Ampirik Bir Çalýþma," Isletme ve Iktisat Calismalari Dergisi, Econjournals, volume 6, issue 1, pages 18-35.
• Palea, Vera, 2018, "Financial reporting for sustainable development: Critical insights into IFRS implementation in the European Union," Accounting forum, Elsevier, volume 42, issue 3, pages 248-260, DOI: 10.1016/j.accfor.2018.08.001.
• Du, Xingqiang, 2018, "A Tale of Two Segmented Markets in China: The Informative Value of Corporate Environmental Information Disclosure for Foreign Investors," The International Journal of Accounting, Elsevier, volume 53, issue 2, pages 136-159, DOI: 10.1016/j.intacc.2018.05.001.
• Taylor, Gary K. & Brasel, Kelsey R. & Dawkins, Mark C. & Dugan, Michael T., 2018, "Keeping pace: The conditional probability of accounting academics to continue publishing in elite accounting journals," Advances in accounting, Elsevier, volume 41, issue C, pages 97-113, DOI: 10.1016/j.adiac.2018.02.001.
• Albring, Susan M. & Xu, Xiaolu, 2018, "Management earnings forecasts, managerial incentives, and risk-taking," Advances in accounting, Elsevier, volume 42, issue C, pages 48-69, DOI: 10.1016/j.adiac.2018.07.005.
• Moore, Jared A. & Xu, Li, 2018, "Book-tax differences and costs of private debt," Advances in accounting, Elsevier, volume 42, issue C, pages 70-82, DOI: 10.1016/j.adiac.2018.07.001.
• Zhang, Yiyang & Perols, Johan & Robinson, Dahlia & Smith, Thomas, 2018, "Earnings management strategies to maintain a string of meeting or beating analyst expectations," Advances in accounting, Elsevier, volume 43, issue C, pages 46-55, DOI: 10.1016/j.adiac.2018.09.001.
• Dennis, Sean A. & Johnstone, Karla M., 2018, "A natural field experiment examining the joint role of audit partner leadership and subordinates’ knowledge in fraud brainstorming," Accounting, Organizations and Society, Elsevier, volume 66, issue C, pages 14-28, DOI: 10.1016/j.aos.2018.02.001.
• Jiang, John (Xuefeng) & Wang, Isabel Yanyan & Wangerin, Daniel D., 2018, "How does the FASB make decisions? A descriptive study of agenda-setting and the role of individual board members," Accounting, Organizations and Society, Elsevier, volume 71, issue C, pages 30-46, DOI: 10.1016/j.aos.2018.05.002.
• Gull, Ammar Ali & Nekhili, Mehdi & Nagati, Haithem & Chtioui, Tawhid, 2018, "Beyond gender diversity: How specific attributes of female directors affect earnings management," The British Accounting Review, Elsevier, volume 50, issue 3, pages 255-274, DOI: 10.1016/j.bar.2017.09.001.
• Alhadab, Mohammad & Clacher, Iain, 2018, "The impact of audit quality on real and accrual earnings management around IPOs," The British Accounting Review, Elsevier, volume 50, issue 4, pages 442-461, DOI: 10.1016/j.bar.2017.12.003.
• Peterson, Ozili K. & Arun, Thankom G., 2018, "Income smoothing among European systemic and non-systemic banks," The British Accounting Review, Elsevier, volume 50, issue 5, pages 539-558, DOI: 10.1016/j.bar.2018.03.001.
• Yu, Kun & Hagigi, Moshe & Stewart, Scott D., 2018, "Income smoothing may result in increased perceived riskiness: Evidence from bid-ask spreads around loss announcements," Journal of Corporate Finance, Elsevier, volume 48, issue C, pages 442-459, DOI: 10.1016/j.jcorpfin.2017.11.007.
• McClure, Ross & Lanis, Roman & Wells, Peter & Govendir, Brett, 2018, "The impact of dividend imputation on corporate tax avoidance: The case of shareholder value," Journal of Corporate Finance, Elsevier, volume 48, issue C, pages 492-514, DOI: 10.1016/j.jcorpfin.2017.10.007.
• de Rassenfosse, Gaétan & Jaffe, Adam B., 2018, "Econometric evidence on the depreciation of innovations," European Economic Review, Elsevier, volume 101, issue C, pages 625-642, DOI: 10.1016/j.euroecorev.2017.11.005.
• Yang, Daecheon & Song, Jeongseok, 2018, "Impact of wage rigidity on sovereign credit rating," Emerging Markets Review, Elsevier, volume 34, issue C, pages 25-41, DOI: 10.1016/j.ememar.2017.10.002.
• Zalata, Alaa Mansour & Tauringana, Venancio & Tingbani, Ishmael, 2018, "Audit committee financial expertise, gender, and earnings management: Does gender of the financial expert matter?," International Review of Financial Analysis, Elsevier, volume 55, issue C, pages 170-183, DOI: 10.1016/j.irfa.2017.11.002.
• Dimitras, Augustinos I. & Gaganis, Chrysovalantis & Pasiouras, Fotios, 2018, "Financial reporting standards' change and the efficiency measures of EU banks," International Review of Financial Analysis, Elsevier, volume 59, issue C, pages 223-233, DOI: 10.1016/j.irfa.2018.08.008.
• van der Merwe, C.J. & Heyman, D. & de Wet, T., 2018, "Approximating risk-free curves in sparse data environments," Finance Research Letters, Elsevier, volume 26, issue C, pages 112-118, DOI: 10.1016/j.frl.2017.12.016.
• Argimón, Isabel & Dietsch, Michel & Estrada, Ángel, 2018, "Prudential filters, portfolio composition at fair value and capital ratios in European banks," Journal of Financial Stability, Elsevier, volume 39, issue C, pages 187-208, DOI: 10.1016/j.jfs.2017.03.004.
• Cohen, Lee Jeremy & Marcus, Alan J. & Rezaee, Zabihollah & Tehranian, Hassan, 2018, "Waiting for guidance: Disclosure noise, verification delay, and the value-relevance of good-news versus bad-news management earnings forecasts," Global Finance Journal, Elsevier, volume 37, issue C, pages 79-99, DOI: 10.1016/j.gfj.2018.03.001.
• Fatemi, Ali & Glaum, Martin & Kaiser, Stefanie, 2018, "ESG performance and firm value: The moderating role of disclosure," Global Finance Journal, Elsevier, volume 38, issue C, pages 45-64, DOI: 10.1016/j.gfj.2017.03.001.
• Ishigami, Shohei & Takeda, Fumiko, 2018, "Market reactions to stock rating and target price changes in analyst reports: Evidence from Japan," Journal of International Financial Markets, Institutions and Money, Elsevier, volume 52, issue C, pages 134-151, DOI: 10.1016/j.intfin.2017.09.014.
• Mazboudi, Mohamad & Hasan, Iftekhar, 2018, "Secrecy, information shocks, and corporate investment: Evidence from European Union countries," Journal of International Financial Markets, Institutions and Money, Elsevier, volume 54, issue C, pages 166-176, DOI: 10.1016/j.intfin.2017.11.002.
• Chircop, Justin & Johan, Sofia & Tarsalewska, Monika, 2018, "Common auditors and cross-country M&A transactions," Journal of International Financial Markets, Institutions and Money, Elsevier, volume 54, issue C, pages 43-58, DOI: 10.1016/j.intfin.2017.04.001.
• Emmanuel Iatridis, George, 2018, "Accounting discretion and executive cash compensation: An empirical investigation of corporate governance, credit ratings and firm value," Journal of International Financial Markets, Institutions and Money, Elsevier, volume 55, issue C, pages 29-49, DOI: 10.1016/j.intfin.2018.02.008.
• Kim, Jaewoo, 2018, "Asymmetric timely loss recognition, adverse shocks to external capital, and underinvestment: Evidence from the collapse of the junk bond market," Journal of Accounting and Economics, Elsevier, volume 65, issue 1, pages 148-168, DOI: 10.1016/j.jacceco.2017.11.010.
• Chen, Tai-Yuan & Zhang, Guochang & Zhou, Yi, 2018, "Enforceability of non-compete covenants, discretionary investments, and financial reporting practices: Evidence from a natural experiment," Journal of Accounting and Economics, Elsevier, volume 65, issue 1, pages 41-60, DOI: 10.1016/j.jacceco.2017.11.012.
• Bliss, Barbara A. & Partnoy, Frank & Furchtgott, Michael, 2018, "Information bundling and securities litigation," Journal of Accounting and Economics, Elsevier, volume 65, issue 1, pages 61-84, DOI: 10.1016/j.jacceco.2017.11.013.
• Gao, Pingyang & Jiang, Xu, 2018, "Reporting choices in the shadow of bank runs," Journal of Accounting and Economics, Elsevier, volume 65, issue 1, pages 85-108, DOI: 10.1016/j.jacceco.2017.11.005.
• Nikolaev, Valeri V., 2018, "Scope for renegotiation in private debt contracts," Journal of Accounting and Economics, Elsevier, volume 65, issue 2, pages 270-301, DOI: 10.1016/j.jacceco.2017.11.007.
• Aobdia, Daniel & Cheng, Lin, 2018, "Unionization, product market competition, and strategic disclosure," Journal of Accounting and Economics, Elsevier, volume 65, issue 2, pages 331-357, DOI: 10.1016/j.jacceco.2018.01.002.
• Sutherland, Andrew, 2018, "Does credit reporting lead to a decline in relationship lending? Evidence from information sharing technology," Journal of Accounting and Economics, Elsevier, volume 66, issue 1, pages 123-141, DOI: 10.1016/j.jacceco.2018.03.002.
• Bettis, J. Carr & Bizjak, John & Coles, Jeffrey L. & Kalpathy, Swaminathan, 2018, "Performance-vesting provisions in executive compensation," Journal of Accounting and Economics, Elsevier, volume 66, issue 1, pages 194-221, DOI: 10.1016/j.jacceco.2018.05.001.
• Chapman, Kimball, 2018, "Earnings notifications, investor attention, and the earnings announcement premium," Journal of Accounting and Economics, Elsevier, volume 66, issue 1, pages 222-243, DOI: 10.1016/j.jacceco.2018.05.002.
• Hanley, Kathleen W. & Jagolinzer, Alan D. & Nikolova, Stanislava, 2018, "Strategic estimation of asset fair values," Journal of Accounting and Economics, Elsevier, volume 66, issue 1, pages 25-45, DOI: 10.1016/j.jacceco.2018.01.004.
• Erkens, Michael H.R. & Gan, Ying & Yurtoglu, B. Burcin, 2018, "Not all clawbacks are the same: Consequences of strong versus weak clawback provisions," Journal of Accounting and Economics, Elsevier, volume 66, issue 1, pages 291-317, DOI: 10.1016/j.jacceco.2018.06.002.
• Lyu, Changjiang & Wang, Kemin & Zhang, Frank & Zhang, Xin, 2018, "GDP management to meet or beat growth targets," Journal of Accounting and Economics, Elsevier, volume 66, issue 1, pages 318-338, DOI: 10.1016/j.jacceco.2018.07.001.
• Bradshaw, Mark T. & Christensen, Theodore E. & Gee, Kurt H. & Whipple, Benjamin C., 2018, "Analysts’ GAAP earnings forecasts and their implications for accounting research," Journal of Accounting and Economics, Elsevier, volume 66, issue 1, pages 46-66, DOI: 10.1016/j.jacceco.2018.01.003.
• Zhong, Rong (Irene), 2018, "Transparency and firm innovation," Journal of Accounting and Economics, Elsevier, volume 66, issue 1, pages 67-93, DOI: 10.1016/j.jacceco.2018.02.001.
• Ferri, Fabrizio & Zheng, Ronghuo & Zou, Yuan, 2018, "Uncertainty about managers’ reporting objectives and investors’ response to earnings reports: Evidence from the 2006 executive compensation disclosures," Journal of Accounting and Economics, Elsevier, volume 66, issue 2, pages 339-365, DOI: 10.1016/j.jacceco.2018.08.001.
• Armstrong, Christopher S. & Kepler, John D., 2018, "Theory, research design assumptions, and causal inferences," Journal of Accounting and Economics, Elsevier, volume 66, issue 2, pages 366-373, DOI: 10.1016/j.jacceco.2018.08.012.
• Lawrence, Alastair & Ryans, James & Sun, Estelle & Laptev, Nikolay, 2018, "Earnings announcement promotions: A Yahoo Finance field experiment," Journal of Accounting and Economics, Elsevier, volume 66, issue 2, pages 399-414, DOI: 10.1016/j.jacceco.2018.08.004.
• Akhigbe, Aigbe & Makar, Stephen & Wang, Li & Whyte, Ann Marie, 2018, "Interest rate derivatives use in banking: Market pricing implications of cash flow hedges," Journal of Banking & Finance, Elsevier, volume 86, issue C, pages 113-126, DOI: 10.1016/j.jbankfin.2017.09.009.
• Gupta, Atul & Raman, Kartik & Shang, Chenguang, 2018, "Social capital and the cost of equity," Journal of Banking & Finance, Elsevier, volume 87, issue C, pages 102-117, DOI: 10.1016/j.jbankfin.2017.10.002.
• Bennouri, Moez & Chtioui, Tawhid & Nagati, Haithem & Nekhili, Mehdi, 2018, "Female board directorship and firm performance: What really matters?," Journal of Banking & Finance, Elsevier, volume 88, issue C, pages 267-291, DOI: 10.1016/j.jbankfin.2017.12.010.
• Du, Qianqian & Shen, Rui, 2018, "Peer performance and earnings management," Journal of Banking & Finance, Elsevier, volume 89, issue C, pages 125-137, DOI: 10.1016/j.jbankfin.2018.01.017.
• Cantrell, Brett W. & Yust, Christopher G., 2018, "The relation between religiosity and private bank outcomes," Journal of Banking & Finance, Elsevier, volume 91, issue C, pages 86-105, DOI: 10.1016/j.jbankfin.2018.04.009.
• Baxamusa, Mufaddal & Jalal, Abu & Jha, Anand, 2018, "It pays to partner with a firm that writes annual reports well✰," Journal of Banking & Finance, Elsevier, volume 92, issue C, pages 13-34, DOI: 10.1016/j.jbankfin.2018.04.020.
• Han, Sangyong & Lai, Gene C. & Ho, Chia-Ling, 2018, "Corporate transparency and reserve management: Evidence from US property-liability insurance companies," Journal of Banking & Finance, Elsevier, volume 96, issue C, pages 379-392, DOI: 10.1016/j.jbankfin.2018.07.017.
• Delis, Manthos D. & Hasan, Iftekhar & Iosifidi, Maria & Li, Lingxiang, 2018, "Accounting quality in banking: The role of regulatory interventions," Journal of Banking & Finance, Elsevier, volume 97, issue C, pages 297-317, DOI: 10.1016/j.jbankfin.2018.10.005.
• Koch, Timothy W. & Waggoner, Daniel F. & Wall, Larry D., 2018, "Incentive compensation, accounting discretion and bank capital," Journal of Economics and Business, Elsevier, volume 95, issue C, pages 119-140, DOI: 10.1016/j.jeconbus.2017.03.001.
• Elayan, Fayez A. & Aktas, Rafet & Brown, Kareen & Pacharn, Parunchana, 2018, "The impact of the Volcker rule on targeted banks, systemic risk, liquidity, and financial reporting quality," Journal of Economics and Business, Elsevier, volume 96, issue C, pages 69-89, DOI: 10.1016/j.jeconbus.2017.11.001.
• Leventis, Stergios, 2018, "An empirical test of SEC enforcement in the audit market," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 30, issue C, pages 106-116, DOI: 10.1016/j.intaccaudtax.2017.12.007.
• Kusano, Masaki, 2018, "Effect of capitalizing operating leases on credit ratings: Evidence from Japan," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 30, issue C, pages 45-56, DOI: 10.1016/j.intaccaudtax.2017.12.008.
• Franzen, Nina & Weißenberger, Barbara E., 2018, "Capital market effects of mandatory IFRS 8 adoption: An empirical analysis of German firms," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 31, issue C, pages 1-19, DOI: 10.1016/j.intaccaudtax.2017.11.002.
• Zhou, Haiyan & Owusu-Ansah, Stephen & Maggina, Anastasia, 2018, "Board of directors, audit committee, and firm performance: Evidence from Greece," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 31, issue C, pages 20-36, DOI: 10.1016/j.intaccaudtax.2018.03.002.
• Habib, Ahsan & Ranasinghe, Dinithi & Muhammadi, Abdul Haris & Islam, Ainul, 2018, "Political connections, financial reporting and auditing: Survey of the empirical literature," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 31, issue C, pages 37-51, DOI: 10.1016/j.intaccaudtax.2018.05.002.
• El-Helaly, Moataz & Georgiou, Ifigenia & Lowe, Alan D., 2018, "The interplay between related party transactions and earnings management: The role of audit quality," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 32, issue C, pages 47-60, DOI: 10.1016/j.intaccaudtax.2018.07.003.
• Ha, Joohyung & Feng, Mingming, 2018, "Conditional conservatism and labor investment efficiency," Journal of Contemporary Accounting and Economics, Elsevier, volume 14, issue 2, pages 143-163, DOI: 10.1016/j.jcae.2018.05.002.
• Moses, Olayinka & Houqe, Muhammad Nurul & van Zijl, Tony, 2018, "What is the economic value of the Extractive Industries Transparency Initiative (EITI) information disclosure?," Journal of Contemporary Accounting and Economics, Elsevier, volume 14, issue 2, pages 216-233, DOI: 10.1016/j.jcae.2018.05.003.
• Beaumont, Stacey & Clarkson, Peter & Tutticci, Irene, 2018, "Identifying lobbying strategies: An analysis of public responses to the Productivity Commission Inquiry into executive remuneration in Australia," Journal of Contemporary Accounting and Economics, Elsevier, volume 14, issue 3, pages 288-306, DOI: 10.1016/j.jcae.2018.07.001.
• Hsu, Audrey Wen-hsin & Pourjalali, Hamid & Song, Yi-Ju, 2018, "Fair value disclosures and crash risk," Journal of Contemporary Accounting and Economics, Elsevier, volume 14, issue 3, pages 358-372, DOI: 10.1016/j.jcae.2018.10.003.
• Pathiranage, Nandana P.W. & Jubb, Christine A., 2018, "Does IFRS make analysts more efficient in using fundamental information included in financial statements?," Journal of Contemporary Accounting and Economics, Elsevier, volume 14, issue 3, pages 373-385, DOI: 10.1016/j.jcae.2018.10.004.
• Castro, F. Henrique & Santana, Verônica, 2018, "Informativeness of stock prices after IFRS adoption in Brazil," Journal of Multinational Financial Management, Elsevier, volume 47, issue , pages 46-59, DOI: 10.1016/j.mulfin.2018.09.001.
• Hodgson, Allan & Da Lim, Wei & Mi, Lin, 2018, "Insider sales vs. short selling: Negative information trading in Australia," Pacific-Basin Finance Journal, Elsevier, volume 48, issue C, pages 72-83, DOI: 10.1016/j.pacfin.2017.12.009.
• Ni, Xiaoran & Zhu, Weikang, 2018, "The bright side of labor protection in emerging markets: The case of firm transparency," Pacific-Basin Finance Journal, Elsevier, volume 50, issue C, pages 126-143, DOI: 10.1016/j.pacfin.2017.06.009.
• Bakar, Intan Suryani Abu & Khan, Arifur & Mather, Paul & Tanewski, George, 2018, "Corporate boards and performance pricing in private debt contracts," Pacific-Basin Finance Journal, Elsevier, volume 50, issue C, pages 144-162, DOI: 10.1016/j.pacfin.2017.02.007.
• Chang, Che-Chia & Kao, Li-Han & Chen, Hsin-Yu, 2018, "How does real earnings management affect the value of cash holdings? Comparisons between information and agency perspectives," Pacific-Basin Finance Journal, Elsevier, volume 51, issue C, pages 47-64, DOI: 10.1016/j.pacfin.2018.06.001.