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

• 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 OECD Member Countries and Ukraine]," 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's point of view]," 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 elements of the accounting policies of hotels in Bulgaria," 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 largest education company listed on B3 (Brasil, Bol," 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.
• Jennergren, L. Peter, 2018, "A note on the linear and annuity class of depreciation methods," International Journal of Production Economics, Elsevier, volume 204, issue C, pages 123-134, DOI: 10.1016/j.ijpe.2018.05.004.
• Cairns, Robert D., 2018, "Economic Accounting in the Simple Hotelling Model," Resource and Energy Economics, Elsevier, volume 51, issue C, pages 18-27, DOI: 10.1016/j.reseneeco.2017.10.002.
• Chang, Chu-Hsuan & Lin, Hsiou-Wei William, 2018, "Does there prevail momentum in earnings management for seasoned equity offering firms?," International Review of Economics & Finance, Elsevier, volume 55, issue C, pages 111-129, DOI: 10.1016/j.iref.2017.12.015.
• Lin, Cho-Min & Chan, Min-Lee & Chien, I-Hsin & Li, Kuan-Hua, 2018, "The relationship between cash value and accounting conservatism: The role of controlling shareholders," International Review of Economics & Finance, Elsevier, volume 55, issue C, pages 233-245, DOI: 10.1016/j.iref.2017.07.017.
• Lin, Wen-Chun & Liao, Tsai-Ling, 2018, "Managerial reporting behavior around exchange switching: Consideration of current and future performance," International Review of Economics & Finance, Elsevier, volume 56, issue C, pages 218-237, DOI: 10.1016/j.iref.2017.10.026.
• Chen, Ching-Lung & Weng, Pei-Yu & Chien, Chu-Yang, 2018, "Qualified foreign institutional investor ownership deregulation and the restatement of financial reports --- empirical findings from Taiwan," International Review of Economics & Finance, Elsevier, volume 56, issue C, pages 465-485, DOI: 10.1016/j.iref.2017.12.005.
• Khalifa, Maha & Othman, Hakim Ben & Hussainey, Khaled, 2018, "The effect of ex ante and ex post conservatism on the cost of equity capital: A quantile regression approach for MENA countries," Research in International Business and Finance, Elsevier, volume 44, issue C, pages 239-255, DOI: 10.1016/j.ribaf.2017.07.093.
• Hassan, Enas A., 2018, "The role of stock exchange efficiency in earnings quality: Evidence from the MENA region," Research in International Business and Finance, Elsevier, volume 44, issue C, pages 285-296, DOI: 10.1016/j.ribaf.2017.07.097.
• Kim, Hyonok & Yasuda, Yukihiro, 2018, "Business risk disclosure and firm risk: Evidence from Japan," Research in International Business and Finance, Elsevier, volume 45, issue C, pages 413-426, DOI: 10.1016/j.ribaf.2017.07.172.
• Shahzad, Khurram & Pouw, Thierry & Rubbaniy, Ghulame & El-Temtamy, Osama, 2018, "Audit quality during the global financial crisis: The investors’ perspective," Research in International Business and Finance, Elsevier, volume 45, issue C, pages 94-105, DOI: 10.1016/j.ribaf.2017.07.137.
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• Calabor, María Sol & Mora, Araceli & Moya, Soledad, 2018, "Adquisición de competencias a través de juegos serios en el área contable: un análisis empírico," Revista de Contabilidad - Spanish Accounting Review, Elsevier, volume 21, issue 1, pages 38-47, DOI: 10.1016/j.rcsar.2016.11.001.
• Vaz Ogando, Natalia & Ruiz Blanco, Silvia & Fernandez-Feijoo Souto, Belen, 2018, "El mercado de verificación de las memorias de sostenibilidad en España: un análisis desde la perspectiva de la demanda," Revista de Contabilidad - Spanish Accounting Review, Elsevier, volume 21, issue 1, pages 48-62, DOI: 10.1016/j.rcsar.2017.07.003.
• Bona-Sánchez, Carolina & García-Meca, Emma & Pérez-Alemán, Jerónimo, 2018, "Earnings informativeness and institutional investors on boards," Revista de Contabilidad - Spanish Accounting Review, Elsevier, volume 21, issue 1, pages 73-81, DOI: 10.1016/j.rcsar.2017.09.001.
• Pérez-López, M. Carmen & Gómez-Miranda, M. Elena & Argente-Linares, Eva & López-Sánchez, Lina, 2018, "The internationalisation of Spanish family firms through business groups: Factors affecting the profitability, and the moderating effect of the family nature of the Spanish business," Revista de Contabilidad - Spanish Accounting Review, Elsevier, volume 21, issue 1, pages 82-90, DOI: 10.1016/j.rcsar.2017.09.002.
• Bonito, Ana & Pais, Cláudio, 2018, "The macroeconomic determinants of the adoption of IFRS for SMEs," Revista de Contabilidad - Spanish Accounting Review, Elsevier, volume 21, issue 2, pages 116-127, DOI: 10.1016/j.rcsar.2018.03.001.
• Larrán, Manuel & Andrades, Javier & Herrera, Jesús, 2018, "An examination of attitudes and perceptions of Spanish business and accounting students toward corporate social responsibility and sustainability themes," Revista de Contabilidad - Spanish Accounting Review, Elsevier, volume 21, issue 2, pages 196-205, DOI: 10.1016/j.rcsar.2018.02.001.
• Sestanovic Aljosa & Palac Tomislav, 2018, "Interdisciplinarna obilježja forenzičnog računovodstva," FIP - Journal of Finance and Law, Effectus - University College for Law and Finance, volume 6, issue 2, pages 33-51.
• Valeriia Zharnikova, 2018, "Accounting of settlements with customers: systematization of views and prospects of researches," European scientific journal of Economic and Financial innovation, "European Association of Economists", volume 2, pages 48-63, November, DOI: 10.32750/2018-0206.
• Beaver, William & Cascino, Stefano & Correia, Maria & McNichols, Maureen, 2018, "Bankruptcy in groups," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 118925, Aug.
• Carabias, Jose M., 2018, "The real-time information content of macroeconomic news: implications for firm-level earnings expectations," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 86399, Mar.
• Eyring, Henry & Narayanan, V.G., 2018, "Performance effects of setting a high reference point for peer-performance comparison," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 86732, May.
• Cascino, Stefano, 2018, "Bridging financial reporting research and policy: a discussion of “the impact of accounting standards on pension investment decisions”," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 90194, Sep.
• Ahmed Bouteska, 2018, "The Influence of Corporate Governance Mechanisms on the Behavior of Financial Analysts of US Firms: An Empirical Analysis," Advances in Financial Economics, Emerald Group Publishing Limited, "International Corporate Governance and Regulation", DOI: 10.1108/S1569-373220180000020006.
• Peterson K. Ozili & Erick R. Outa, 2018, "Bank earnings smoothing during mandatory IFRS adoption in Nigeria," African Journal of Economic and Management Studies, Emerald Group Publishing Limited, volume 10, issue 1, pages 32-47, October, DOI: 10.1108/AJEMS-10-2017-0266.
• Marziana Madah Marzuki & Effiezal Aswadi Abdul Wahab, 2018, "International financial reporting standards and conservatism in the Association of Southeast Asian Nations countries," Asian Review of Accounting, Emerald Group Publishing Limited, volume 26, issue 4, pages 487-510, November, DOI: 10.1108/ARA-06-2017-0098.
• Zenu Sharma & Liang Song, 2018, "Corporate social responsibility (CSR) practices by SIN firms," Asian Review of Accounting, Emerald Group Publishing Limited, volume 26, issue 3, pages 359-372, August, DOI: 10.1108/ARA-06-2017-0102.
• Feng Chen & Xingqiang Du & Shaojuan Lai & Mary Ma, 2018, "Does the use of honorific appellations in audit reports connote higher financial misstatement risk? Evidence from China," Asian Review of Accounting, Emerald Group Publishing Limited, volume 26, issue 2, pages 154-181, May, DOI: 10.1108/ARA-08-2017-0128.
• Jung Hoon Kim, 2018, "Market earnings expectation, measurement error in analysts’ consensus forecasts and prediction of stock returns," Accounting Research Journal, Emerald Group Publishing Limited, volume 31, issue 2, pages 249-266, July, DOI: 10.1108/ARJ-03-2016-0031.
• Wun Hong Su & Peter Wells, 2018, "Acquisition premiums and the recognition of identifiable intangible assets in business combinations pre- and post-IFRS adoption," Accounting Research Journal, Emerald Group Publishing Limited, volume 31, issue 2, pages 135-156, July, DOI: 10.1108/ARJ-10-2015-0124.
• Erick Rading Outa & Nelson Maina Waweru & Peterson Kitakogelu Ozili, 2018, "Security market regulation: antecedents for capital market confidence in frontier markets," Accounting Research Journal, Emerald Group Publishing Limited, volume 31, issue 2, pages 157-173, July, DOI: 10.1108/ARJ-10-2015-0130.
• Xin Jin & Junli Yu, 2017, "Government governance, executive networks and corporate investment efficiency," China Finance Review International, Emerald Group Publishing Limited, volume 8, issue 2, pages 122-139, December, DOI: 10.1108/CFRI-06-2016-0053.
• Ming Li & Liang Song, 2018, "Corporate governance, accounting information environment and investment-cash flow sensitivity," International Journal of Accounting & Information Management, Emerald Group Publishing Limited, volume 26, issue 4, pages 492-507, October, DOI: 10.1108/IJAIM-04-2017-0049.
• Hyun Ah Kim & Seok Woo Jeong, 2018, "Gender diversity in employees and discretionary accruals: the Korean evidence," International Journal of Accounting & Information Management, Emerald Group Publishing Limited, volume 26, issue 3, pages 362-383, August, DOI: 10.1108/IJAIM-07-2016-0068.
• Ahmed Kouki, 2018, "Mandatory IFRS adoption, investor protection and earnings management," International Journal of Accounting & Information Management, Emerald Group Publishing Limited, volume 26, issue 1, pages 187-204, March, DOI: 10.1108/IJAIM-07-2017-0091.
• Peterson K. Ozili & Erick Rading Outa, 2018, "Bank income smoothing in South Africa: role of ownership, IFRS and economic fluctuation," International Journal of Emerging Markets, Emerald Group Publishing Limited, volume 13, issue 5, pages 1372-1394, November, DOI: 10.1108/IJoEM-09-2017-0342.
• Peterson K. Ozili, 2018, "Bank loan loss provisions, investor protection and the macroeconomy," International Journal of Emerging Markets, Emerald Group Publishing Limited, volume 13, issue 1, pages 45-65, January, DOI: 10.1108/IJoEM-12-2016-0327.
• Mishari M. Alfraih, 2018, "Intellectual capital reporting and its relation to market and financial performance," International Journal of Ethics and Systems, Emerald Group Publishing Limited, volume 34, issue 3, pages 266-281, July, DOI: 10.1108/IJOES-02-2017-0034.
• Mohammed M. Elgammal & Khaled Hussainey & Fatma Ahmed, 2018, "Corporate governance and voluntary risk and forward-looking disclosures," Journal of Applied Accounting Research, Emerald Group Publishing Limited, volume 19, issue 4, pages 592-607, November, DOI: 10.1108/JAAR-01-2017-0014.
• Thorsten Knauer & Katja Möslang, 2018, "The adoption and benefits of life cycle costing," Journal of Accounting & Organizational Change, Emerald Group Publishing Limited, volume 14, issue 2, pages 188-215, June, DOI: 10.1108/JAOC-04-2016-0027.
• Maria Teresa Medeiros Garcia & Ricardo António Abreu Oliveira, 2018, "Value versus growth in PIIGS stock markets," Journal of Economic Studies, Emerald Group Publishing Limited, volume 45, issue 5, pages 956-978, October, DOI: 10.1108/JES-06-2017-0160.
• Md Shamimul Hasan & Normah Omar & ABM Rashedul Hassan, 2018, "Financial health and management practices: a multi-year cross country analysis of PLCs," Journal of Financial Crime, Emerald Group Publishing Limited, volume 25, issue 3, pages 646-657, July, DOI: 10.1108/JFC-01-2017-0002.
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• Essien Ekerette Akpanuko & Ntiedo John Umoren, 2018, "The influence of creative accounting on the credibility of accounting reports," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, volume 16, issue 2, pages 292-310, June, DOI: 10.1108/JFRA-08-2016-0064.
• Ivo Schedlinsky & Friedrich Sommer & Arnt Wöhrmann, 2018, "Influencing risk taking in competitive environments: an experimental analysis," Journal of Risk Finance, Emerald Group Publishing Limited, volume 19, issue 4, pages 396-412, August, DOI: 10.1108/JRF-11-2017-0193.
• Henry Chalu & Hassan Mzee, 2017, "Determinants of tax audit effectiveness in Tanzania," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 33, issue 1, pages 35-63, December, DOI: 10.1108/MAJ-06-2016-1390.
• Banu Sultanoglu & Can Simga Mugan & Umut Sekerdag & Adil Oran, 2018, "The auditor’s opinion modifications around domestic and global financial crises," Meditari Accountancy Research, Emerald Group Publishing Limited, volume 26, issue 4, pages 622-639, October, DOI: 10.1108/MEDAR-08-2017-0199.
• Sang Ho Kim & Yohan An, 2018, "The effect of ownership-control disparity on the Chinese firm’s real activity earnings management," Pacific Accounting Review, Emerald Group Publishing Limited, volume 30, issue 4, pages 482-499, November, DOI: 10.1108/PAR-01-2018-0003.
• Lauren Schrock, 2018, "Accounting for play as work inThe Expense Account," Qualitative Research in Financial Markets, Emerald Group Publishing Limited, volume 10, issue 3, pages 254-264, August, DOI: 10.1108/QRFM-10-2016-0039.
• Yoshie Saito, 2018, "The effect of nonrecurring items on goodwill and CEO market-based compensation," Review of Accounting and Finance, Emerald Group Publishing Limited, volume 17, issue 2, pages 150-176, May, DOI: 10.1108/RAF-11-2016-0185.