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

• 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.
• Jaeschke, Reemda & Lopatta, Kerstin & Yi, Cheong, 2018, "Managers’ use of language in corrupt firms’ financial disclosures: Evidence from FCPA violators," Scandinavian Journal of Management, Elsevier, volume 34, issue 2, pages 170-192, DOI: 10.1016/j.scaman.2018.01.004.
• 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.
• William Coffie & Ibrahim Bedi & Mohammed Amidu, 2018, "The effects of audit quality on the costs of capital of firms in Ghana," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, volume 16, issue 4, pages 639-659, December, DOI: 10.1108/JFRA-03-2017-0018.
• 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.
• Justin Chircop & Michele Fabrizi & Elisabetta Ipino & Antonio Parbonetti, 2018, "Does social capital constrain firms’ tax avoidance?," Social Responsibility Journal, Emerald Group Publishing Limited, volume 14, issue 3, pages 542-565, August, DOI: 10.1108/SRJ-08-2017-0157.
• Nexhmie Berisha Vokshi, 2018, "The Connection between Accounting and Taxation from the Perspective of Preparing the Financial Statements," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), volume 0, issue 4, pages 34-47.
• Supriadi Laupe, 2018, "Role of Culture and Law Enforcement in Determining the Level of IFRS Adoption," European Research Studies Journal, European Research Studies Journal, volume 0, issue 1, pages 56-64.
• Olga Evgenyevna Kachkova & Maria Aramovna Vakhrushina & Irina Dmitriyevna Demina & Taisiya Ivanovna Krishtaleva & Marina Ilyinichna Sidorova & Elena Nikolaevna Dombrovskaya & Lyudmila Vasilyevna Klepi, 2018, "Developing the Accounting Concept in the Public Sector," European Research Studies Journal, European Research Studies Journal, volume 0, issue 1, pages 636-649.
• R. Livanova & E. Stepanenko & L. Postnikova & B. Lukyanov & J. Chutcheva, 2018, "Enhancement of Accounting of the Agrο-Industrial Sector," European Research Studies Journal, European Research Studies Journal, volume 0, issue 3, pages 476-487.
• Konstantinos J. Liapis, 2018, "Managing NPEs Under Financial Crisis Conditions: A Synthetic Quick Approach," European Research Studies Journal, European Research Studies Journal, volume 0, issue 4, pages 688-713.
• N.G. Vovchenko & A.A. Alukhanyan & L.Yu. Andreeva & G.A. Buryakov, 2018, "Formation of an Adaptive Personnel Training System as a Factor of Ensuring Financial Stability of Leasing Companies," European Research Studies Journal, European Research Studies Journal, volume 0, issue Special1, pages 3-15.
• A.I. Belousov & G.V. Mihajlova & F.M. Uzdenova & L.V. Blizno, 2018, "Legal and Economic Components of Modern Accounting Transformation," European Research Studies Journal, European Research Studies Journal, volume 0, issue Special1, pages 34-40.
• L.Yu. Andreeva & V.V. Aksenov & A.V. Andreeva & M.L. Somko, 2018, "The Role of Retraining Technologies of Personnel in Ensuring Financial Stability of Transport and Industrial Companies," European Research Studies Journal, European Research Studies Journal, volume 0, issue Special1, pages 407-422.
• L.N. Usenko & I.N. Bogataya & N.V. Bukhov & T.B. Kuvaldina & A.V. Pavlyuk, 2018, "Formation of an Integrated Accounting and Analytical Management System for Value Analysis Purposes," European Research Studies Journal, European Research Studies Journal, volume 0, issue Special1, pages 63-71.
• A.I. Belousov & G.V. Mihajlova & N.A. Rumachik & E.A. Shelukhina, 2018, "Accounting Procedures in the System of Searching and Generating the Balance Sheet of Accounting Information by Various Stakeholder Groups," European Research Studies Journal, European Research Studies Journal, volume 0, issue Special 2, pages 238-245.
• Sharovatova E.A. & Chukhrova O.V. & Scherbakova E.P. & Martirosyan T.R., 2018, "Innovative Production Accounting Segmentation in a Globalized Economy," European Research Studies Journal, European Research Studies Journal, volume 0, issue Special 2, pages 540-550.
• Anastasia Atabekova & Tatyana Shoustikova, 2018, "Language Issues within Forced Migration at Borders and Temporary Settlements: An Integrated Content Analysis," European Research Studies Journal, European Research Studies Journal, volume 0, issue Special 2, pages 690-700.
• E.M. Akhmetshin & L.N. Demidova & N.A. Prodanova & O.V. Savchina & L.B. Trofimova & K.S. Ratnikov, 2018, "Statistical Methods for Analyzing Financial Statements of Russian Organizations in the Context of IFRS Implementation," European Research Studies Journal, European Research Studies Journal, volume 0, issue Special 3, pages 118-129.
• José Manuel Santos Jaén & María del Mar Alcalá Gázquez, 2018, "Simplificación en el suministro de información financiera por parte de las pymes, diferencias entre los planes generales de contabilidad," Contribuciones a la Economía, Servicios Académicos Intercontinentales SL, issue 2018-01, January-M.
• Alessandro Mechelli & Vincenzo Sforza & Alessandra Stefanoni & Riccardo Cimini, 2018, "The value relevance of the fair value hierarchy. Empirical evidence from the European Union," FINANCIAL REPORTING, FrancoAngeli Editore, volume 2018, issue 2, pages 7-35.
• Simona Alfiero & Massimo Cane & Ruggiero Doronzo & Alfredo Esposito, 2018, "Determining characteristics of boards adopting Integrated Reporting," FINANCIAL REPORTING, FrancoAngeli Editore, volume 2018, issue 2, pages 37-71.
• Elena Beccalli & Saverio Bozzolan & Enrico Laghi & Marco Mattei, 2018, "Do letters to shareholders inform or mislead? Insights from insider trading," FINANCIAL REPORTING, FrancoAngeli Editore, volume 2018, issue 2, pages 73-109.
• Roberto Aprile & Laura Bini, 2018, "The role of institutions in the process of global convergence to IFRS," FINANCIAL REPORTING, FrancoAngeli Editore, volume 2018, issue 2, pages 111-134.
• Karel Janda, 2018, "Earnings Stability and Peer Selection for Indirect Valuation," Working Papers IES, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, number 2018/14, Jul, revised Jul 2018.
• Jonathan Black & Maximiliano da Silva & Mattias Nilsson & Roberto Pinheiro, 2016, "Information Production, Misconduct Effort, and the Duration of Financial Misrepresentation," Working Papers, Federal Reserve Bank of Cleveland, number 16-13R, Jun, DOI: 10.26509/frbc-wp-201613r.
• Olga N. Kuznetsova, 2018, "Optimization of Accounting and Control in Settlements With Accountable Persons at an Enterprise," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 2, pages 120-128, April, DOI: 10.31107/2075-1990-2018-2-120-128.
• Anton M. Maryasin, 2018, "The Methodology of Non-Financial Assets Impairment Recognition," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 6, pages 128-135, December, DOI: 10.31107/2075-1990-2018-6-128-135.
• Mercedes Mareque & Angel Barajas & Francisco Lopez-Corrales, 2018, "The Impact of Union of European Football Associations (UEFA) Financial Fair Play Regulation on Audit Fees: Evidence from Spanish Football," IJFS, MDPI, volume 6, issue 4, pages 1-20, November.
• Santiago Lago-Peñas & Elena Rivo-López & Alberto Vaquero-García & Mónica Villanueva-Villar, 2018, "Do family firms contribute to job stability? Evidence from the great recession," Working Papers. Collection C: Family business, Universidade de Vigo, GEN - Governance and Economics research Network, number 1801, Mar.
• Patricia Diana, 2018, "Internal and External Determinants of Audit Delay: Evidence from Indonesian Manufacturing Companies," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr153, Feb.
• Yefni, 2018, "An Analysis of the Implementation of PSAK 69 at PT Perkebunan Nusantara V (Persero)," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr157, Mar.
• Fransiskus Randa, 2018, "Transformation of Accountability Values in Local Cultures: An Acculturative Ethnography Study on Catholic Churches in Tana Toraja," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr158, Jun.
• Juniarti, 2018, "The Accounting Conservatism of the Adoption of IFRS in Indonesia," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr162, Dec.
• Nahariah Jaffar, 2018, "Analysis of Voluntary Disclosure Before and After the Establishment of the Integrated Reporting Framework," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr163, Dec.
• Juniarti, 2018, "Information Asymmetry in the Post-IFRS Adoption Period: Evidence from Developing Countries," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr164, Dec.
• Salehudin Eka Saputra Alrasidi, ST, 2018, "Gender-Diversity, Financial Performance and Cash Holding in Family Firms," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr165, Dec.
• Sareeya WICHITSATHIAN, 2018, "Capital Policy on Firm's Profitability: A Case of the Thai Agro and Food Industry," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr166, Dec.
• Santi Novita, 2018, "Industry and Financial Crises in Fragile and Zombie Firms: Does Leverage Matter?," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number jber157, Sep.
• Grace T. Pontoh, 2018, "Internet Financial Reporting Of Public Institutions and E-Government as a Medium of Good Governance in Indonesia," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number jfbr143, Sep.
• Shanti, 2018, "The Effect of Integrating Reporting on Earnings Quality: A Study of Family Firms in Indonesia," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number jfbr144, Sep.
• Arif Lukman Santoso, 2018, "Emotional Intelligence and Job Performance of Accounting Students Undertaking Internships," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number jmmr179, Feb.
• Moez Bennouri & Tawhid Chtioui & Haithem Nagati & Mehdi Nekhili, 2018, "Female board directorship and firm performance: What really matters?," Post-Print, HAL, number hal-02380497, Mar, DOI: 10.1016/j.jbankfin.2017.12.010.
• Ammar Ali Gull & Mehdi Nekhili & Haithem Nagati & Tawhid Chtioui, 2018, "Beyond gender diversity: How specific attributes of female directors affect earnings management," Post-Print, HAL, number hal-02380599, Apr, DOI: 10.1016/j.bar.2017.09.001.
• Guillaume Plantin & Jean Tirole, 2018, "Marking to market versus taking to market," Post-Print, HAL, number hal-03263648, Aug, DOI: 10.1257/aer.20161749.
• Jana Skálová & Maria Argenskaya, 2018, "Czech Republic - Tax Paradise for Paying Profits
  [Česká republika - daňový ráj pro výplatu podílů na zisku]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2018, issue 1, pages 47-59, DOI: 10.18267/j.cfuc.509.
• Lukáš Poutník, 2018, "Basic differences in the definition of fixed assets between Czech accounting standards and International public sector accounting standards
  [Základní odlišnosti ve vymezení dlouhodobých aktiv z poh," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2018, issue 2, pages 5-23, DOI: 10.18267/j.cfuc.510.
• Marek Jošt, 2018, "The Development of Legislation of Political Parties and Political Movements in the Czech Republic since 1991 until now with a Focus on Transparency
  [Vývoj legislativní úpravy politických stran a po," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2018, issue 3, pages 5-26, DOI: 10.18267/j.cfuc.514.
• Miloslav Janhuba & Jaroslava Janhubová, 2018, "Theoretical approaches to the presentation of expenses in the income statement
  [Teoretické přístupy k prezentaci nákladů ve výsledovce]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2018, issue 3, pages 27-40, DOI: 10.18267/j.cfuc.515.
• Miloslav Janhuba & Jaroslava Janhubová, 2018, "Characteristics of bookkeeping systems used in Czechoslovakia in the second half of the 20th century
  [Charakteristiky soustav účtů používaných v Československu ve druhé polovině 20. století]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2018, issue 4, pages 33-50, DOI: 10.18267/j.cfuc.520.
• Marcela Zárybnická Žárová, 2018, "Do Czech small and medium-sized companies disclose non-financial information?
  [Zveřejňují střední a malé podniky v ČR nefinanční informace?]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2018, issue 4, pages 71-83, DOI: 10.18267/j.cfuc.523.
• Jana Singerová, 2018, "Accounting in Cloud," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2018, issue 1, pages 61-76, DOI: 10.18267/j.efaj.206.
• Marzena Remlein, 2018, "Socially Responsible Investments in Financial Statements of Polish Public Companies," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2018, issue 3, pages 37-53, DOI: 10.18267/j.efaj.213.
• Atanasko Atanasovski & Marina Trpeska & Zorica Bozinovska Lazarevska, 2018, "Accounting Students' and Employers' Perceptions on Employability Skills in the SEE Country," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2018, issue 3, pages 55-71, DOI: 10.18267/j.efaj.214.
• Lucie Brabcová, 2018, "Compliance with IAS7 by Issuers of Listed Securities in the Czech Republic," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2018, issue 3, pages 73-89, DOI: 10.18267/j.efaj.215.
• Jan Svitlík & Marcela Zárybnická Žárová, 2018, "Earnings Discontinuity as the Proxy for Earnings Management: Empirical Study from the UK, Germany and the Czech Republic," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2018, issue 4, pages 25-40, DOI: 10.18267/j.efaj.217.
• Petr Marek & Eva Dufková & Radana Šmídová, 2018, "Kralicek's Model and its Methodical Problems
  [Kralicekův Quicktest a jeho metodické problémy]," Oceňování, Prague University of Economics and Business, volume 11, issue 4, pages 14-22, DOI: 10.18267/j.ocenovani.219.
• Mariana BANUTA & Mihaela GADOIU, 2018, "Considerations On The Valuation And Accounting Of Investment Property In The Current Economic Environment," Scientific Bulletin - Economic Sciences, University of Pitesti, volume 17, issue 2, pages 72-81.
• Johannes Becker & Jonas Fooken & Melanie Steinhoff, 2018, "Behavioral Effects of Withholding Taxes on Labor Supply," Discussion Papers Series, School of Economics, University of Queensland, Australia, number 589, Mar.
• Mohd. Takdir Hossan, 2018, "Traditional Accounting vs. Computer Based Accounting: Challenges Faced by Accountants," American Journal of Trade and Policy, Asian Business Consortium, volume 5, issue 2, pages 73-80.
• Imran Khan, 2018, "Enhancing Management Accounting Practices in Manufacturing Companies: A Special Reference to Top-level Management," Asian Business Review, Asian Business Consortium, volume 8, issue 3, pages 161-168.
• Melek Eker & Semih Eker, 2018, "The Impact of Interaction Between Enterprise Resource Planning System and Management Control System on Firm Performance in The Turkish Manufacturing Sector," Business and Economics Research Journal, Bursa Uludag University, Faculty of Economics and Administrative Sciences, volume 9, issue 1, pages 195-212.
• Olcay Akçin & İlker Kıymetli Şen, 2018, "Reverse Acquisitions Within the Scope of IFRS 3 Business Combinations," Business and Economics Research Journal, Bursa Uludag University, Faculty of Economics and Administrative Sciences, volume 9, issue 1, pages 213-233.
• Ayşegül İpek & Fehmi Ali Ildır, 2018, "Accounting for Exchange Risk Management Activities under the Scope of International Accounting Standards," Business and Economics Research Journal, Bursa Uludag University, Faculty of Economics and Administrative Sciences, volume 9, issue 1, pages 235-251.
• Selim Yuksel Pazarceviren & H. Pinar Kaya, 2018, "Measurement and Reporting of Intellectual Capital with Calculated Intangible Value Method," Business and Economics Research Journal, Bursa Uludag University, Faculty of Economics and Administrative Sciences, volume 9, issue 2, pages 331-348.
• Hakan Ozkaya, 2018, "Effect of Mandatory IFRS Adoption on Cost of Debt in Turkey," Business and Economics Research Journal, Bursa Uludag University, Faculty of Economics and Administrative Sciences, volume 9, issue 3, pages 579-588.
• Ali Ihsan Akgun, 2018, "Do Accounting Standards affect the Business Performance and Financial Statement Manipulation on the banks?," Business and Economics Research Journal, Bursa Uludag University, Faculty of Economics and Administrative Sciences, volume 9, issue 3, pages 589-603.
• Engin Meric & Mustafa Gersil, 2018, "Usability of Time Driven Activity Based Costing Methods in the Budgeting Process of SMEs," Business and Economics Research Journal, Bursa Uludag University, Faculty of Economics and Administrative Sciences, volume 9, issue 4, pages 961-978.
• Ana Lydia Gil Hernández & Solange Mayra Pérez Gómez & Juan Carlos Vázquez Ávila, 2018, "Procedimiento para el registro contable en las cuentas del Grupo Capital," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, volume 2, issue 1, pages 31-50.
• José Carlos del Toro Ríos, 2018, "Procedimiento para el análisis de la viabilidad de las normas contables en Cuba," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, volume 2, issue 1, pages 51-62.
• Carlos manuel Santos Cid, 2018, "Una mirada a la historia de la Contabilidad," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, volume 2, issue 1, pages 139-155.
• Cira María de León Gil, 2018, "La actividad contable tiene que asegurar las transformaciones del modelo económico cubano," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, volume 2, issue 2, pages 6-9.
• Julia Ileana Deas Albuerne & Carlos Alberto Paredes Paredes, 2018, "Algunas reflexiones sobre la interrelación entre las normas contables y las normas tributarias. Caso Ecuador," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, volume 2, issue 2, pages 80-88.
• Alexander Navarro Ruiz & María Saturnina Gil Basulto, 2018, "El registro contable de los instrumentos financieros," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, volume 2, issue 2, pages 88-96.
• José Carlos del Toro Ríos, 2018, "Desafíos de la Contabilidad en la actualización del modelo económico cubano," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, volume 2, issue 2, pages 149-154.
• Beatriz Reyes Lamazares & Solange Mayra Pérez Gómez, 2018, "Procedimiento para el registro contable de los Activos Fijos Intangibles en las entidades," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, volume 2, issue 3, pages 30-46.
• Yahislen Hernández Figueroa & Iris María González Torres, 2018, "Proforma para el cálculo del Valor Agregado Bruto en las actividades “no de mercado” del sector público cubano," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, volume 2, issue 3, pages 47-58.
• Raudelis Peña Breffe, 2018, "Una mirada a la NIC 41 Agricultura en la actividad contable de Cuba," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, volume 2, issue 3, pages 59-63.
• Sandra Eva Lomelí Rodríguez, 2018, "Sistema de costos tradicional aplicable a Pymes. Un estudio para empresas de la industria del mueble en México," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, volume 2, issue 4, pages 13-23.
• Khadra DAHOU & Ishaq HACINI, 2018, "Effect of Human Capital Management on Firm Performance via Balanced Scorecard," Management and Economics Review, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, volume 3, issue 1, pages 1-13, June.
• Csaba FOGARASSY & Éva NEUBAUER & Hasan MANSUR & Anita TANGL & Judit OLÁH & József POPP, 2018, "The Main Transition Management Issues And The Effects Of Environmental Accounting On Financial Performance– With Focus On Cement Industry," REVISTA ADMINISTRATIE SI MANAGEMENT PUBLIC, Faculty of Administration and Public Management, Academy of Economic Studies, Bucharest, Romania, volume 2018, issue 31, pages 52-66, December.
• Radojko LUKIC, 2018, "The Analysis of the Operative Profit Margin of Trade Companies in Serbia," REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, volume 19, issue 5, pages 458-475, December, DOI: 10.24818/RMCI.2018.5.458.
• Andrei-Mirel FLOREA & Riana RADU & Adriana MOCANU PUSTIANU & Silvius STANCIU, 2018, "Perspectives for the Development of the Collaboration Relations in the Association Forms for Association Forms in the Galaţi County," REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, volume 19, issue 5, pages 497-503, December, DOI: 10.24818/RMCI.2018.5.497.
• Pornsit Jiraporn & Pandej Chintrakarn & Shenghui Tong & Sirimon Treepongkaruna, 2018, "Does board independence substitute for external audit quality? Evidence from an exogenous regulatory shock," Australian Journal of Management, Australian School of Business, volume 43, issue 1, pages 27-41, February, DOI: 10.1177/0312896217712334.
• Shimin Chen & Bin Srinidhi & Lixin (Nancy) Su & Jamie Y Tong, 2018, "The separate and joint effects of the market for corporate control and board effectiveness on R&D valuation," Australian Journal of Management, Australian School of Business, volume 43, issue 2, pages 203-224, May, DOI: 10.1177/0312896217718891.
• Cornelia Beck & Geoffrey Frost & Stewart Jones, 2018, "CSR disclosure and financial performance revisited: A cross-country analysis," Australian Journal of Management, Australian School of Business, volume 43, issue 4, pages 517-537, November, DOI: 10.1177/0312896218771438.
• Michael E Bradbury & Tom Scott, 2018, "Do managers forecast asymmetric cost behaviour?," Australian Journal of Management, Australian School of Business, volume 43, issue 4, pages 538-554, November, DOI: 10.1177/0312896218773136.
• Li Yu (Colly) He & Sue Wright & Elaine Evans, 2018, "Is fair value information relevant to investment decision-making: Evidence from the Australian agricultural sector?," Australian Journal of Management, Australian School of Business, volume 43, issue 4, pages 555-574, November, DOI: 10.1177/0312896218765236.
• Gheorghe Lepadatu, 2018, "Mechanisms and Tools used in Treasury Management of the Companies," Social-Economic Debates, Association for Entreprenorial Spirit Promotion, volume 7, issue 2, pages 55-61, August.
• PHANTHIPA SRINAMMUANG & Neungruthai Petcharat & Neungruthai Petcharat, 2018, "Management accountants? role in moving towards sustainability reporting system of Thai-listed companies," Proceedings of International Academic Conferences, International Institute of Social and Economic Sciences, number 7208951, Jun.
• Phanthipa Srinammuang & Neungruthai Petcharat, 2018, "Environmental sustainability report and its communicative values to stakeholders: Evidence of Thai-construction sector," Proceedings of International Academic Conferences, International Institute of Social and Economic Sciences, number 7309922, Nov.
• Jana Kliestikova & Maria Kovacova & Tomas Kliestik, 2018, "Hiding the bankruptcy through creative accounting," Proceedings of International Academic Conferences, International Institute of Social and Economic Sciences, number 7508682, Apr.
• PHANTHIPA SRINAMMUANG & Neungruthai Petcharat, 2018, "Management accountants? role in moving towards a corporate sustainability in Thailand," International Journal of Business and Management, International Institute of Social and Economic Sciences, volume 6, issue 2, pages 78-89, November.
• Malgorzata Czerny & Bartlomiej Juras, 2018, "A Public Tribute Zakat in Muslim Countries as an Example of the Practical Problem of Accounting Standardization (Danina publiczna zakat w krajach muzulmanskich jako przyklad praktycznego problemu stan," Problemy Zarzadzania, University of Warsaw, Faculty of Management, volume 16, issue 72, pages 185-194.
• Beata Zyznarska-Dworczak, 2018, "Legitimacy Theory in Management Accounting Research (Teoria legitymizacji w badaniach rachunkowosci zarzadczej)," Problemy Zarzadzania, University of Warsaw, Faculty of Management, volume 16, issue 72, pages 195-203.
• Jan Turyna & Monika Koeppl-Turyna, 2018, "Public Sector Accounting in the European Union Member States – Assessment of Practices and Their Compatibility with IPSAS (Rachunkowosc w instytucjach sektora publicznego krajow Unii Europejskiej – pr," Problemy Zarzadzania, University of Warsaw, Faculty of Management, volume 16, issue 72, pages 34-61.
• Grazyna Michalczuk & Urszula Konarzewska, 2018, "Social Reporting as a Tool for Building Confidence Between the Bank and Its Environment (Raportowanie spoleczne jako narzedzie budowania zaufania pomiedzy bankiem a jego otoczeniem)," Problemy Zarzadzania, University of Warsaw, Faculty of Management, volume 16, issue 74, pages 116-130.
• Adriana Kaszuba-Perz, 2018, "The role of decision-making cost accounts and other economic calculations in building strategies for small and medium family firms(Rola decyzyjnych rachunkow kosztow i innych rachunkow ekonomicznych w," Research Reports, University of Warsaw, Faculty of Management, volume 1, issue 26, pages 137-144.
• Izabela Emerling, 2018, "Importance of Non-Financial Data for Users of Financial Statements (Znaczenie danych niefinansowych dla odbiorcow sprawozdania finansowego)," Research Reports, University of Warsaw, Faculty of Management, volume 1, issue 27, pages 136-142.
• Eleonora Stancheva-Todorova, 2018, "Possibilities For Conceptualization Of The Contemporary Accounting Theory (Part Two)," Yearbook of the Faculty of Economics and Business Administration, Sofia University, Faculty of Economics and Business Administration, Sofia University St Kliment Ohridski - Bulgaria, volume 15, issue 1, pages 255-287, June.
• Tuba DERYA-BASKAN & Eda BALIKÇIOĞLU, 2018, "Firma Bileşenlerinin Halka Açık Perakende Firmalarında Kurumlar Vergisine Etkisi," Sosyoekonomi Journal, Sosyoekonomi Society, issue 26(37).
• Georgios Georgakopoulos, 2018, "Risk, Risk Conflicts, Sub-Politics and Social and Environmental Accounting and Accountability in Scottish Salmon Farming," SPOUDAI Journal of Economics and Business, SPOUDAI Journal of Economics and Business, University of Piraeus, volume 68, issue 2-3, pages 1-1, April-Sep.
• Georgia Pazarzi & John Sorros, 2018, "The Effect of R&D Expenses on Earnings and Market Value," SPOUDAI Journal of Economics and Business, SPOUDAI Journal of Economics and Business, University of Piraeus, volume 68, issue 2-3, pages 39-47, April-Sep.
• Hamza Bahaji, 2018, "Are employee stock option exercise decisions better explained through the prospect theory?," Annals of Operations Research, Springer, volume 262, issue 2, pages 335-359, March, DOI: 10.1007/s10479-016-2127-2.
• Lisa Frey, 2018, "Tax certified individual auditors and effective tax rates," Business Research, Springer;German Academic Association for Business Research, volume 11, issue 1, pages 77-114, February, DOI: 10.1007/s40685-017-0057-8.
• Konstantinos J. Liapis & Sotirios J. Trigas & Paris A. Patsis, 2018, "Financial and Spatial Analysis of the Greek Systemic Banks Before and During the Financial Crisis," Contributions to Economics, Springer, in: Spyros Roukanas & Persefoni Polychronidou & Anastasios Karasavvoglou, "The Political Economy of Development in Southeastern Europe", DOI: 10.1007/978-3-319-93452-5_7.
• Claus-Jochen Haake & Sonja Recker, 2018, "The Generalized Nash Bargaining Solution for Transfer Price Negotiations Under Incomplete Information," Group Decision and Negotiation, Springer, volume 27, issue 6, pages 905-932, December, DOI: 10.1007/s10726-018-9592-8.
• Viktoria Diser & Christian Hofmann, 2018, "Hedging and accounting-based RPE contracts for powerful CEOs," Journal of Business Economics, Springer, volume 88, issue 7, pages 941-970, September, DOI: 10.1007/s11573-018-0907-7.
• Jamel Chouaibi & Moez Harres & Najet Ben Brahim, 2018, "The Effect of Board Director’s Characteristics on Real Earnings Management: Tunisian-Listed Firms," Journal of the Knowledge Economy, Springer;Portland International Center for Management of Engineering and Technology (PICMET), volume 9, issue 3, pages 999-1013, September, DOI: 10.1007/s13132-016-0387-3.
• Anja Heinicke, 2018, "Performance measurement systems in small and medium-sized enterprises and family firms: a systematic literature review," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, volume 28, issue 4, pages 457-502, February, DOI: 10.1007/s00187-017-0254-9.
• Ulf Diefenbach & Andreas Wald & Ronald Gleich, 2018, "Between cost and benefit: investigating effects of cost management control systems on cost efficiency and organisational performance," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, volume 29, issue 1, pages 63-89, March, DOI: 10.1007/s00187-018-0261-5.
• Thomas R. Loy & Sven Hartlieb, 2018, "Have estimates of cost stickiness changed across listing cohorts?," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, volume 29, issue 2, pages 161-181, August, DOI: 10.1007/s00187-018-0263-3.
• Berend van der Kolk & Wesley Kaufmann, 2018, "Performance measurement, cognitive dissonance and coping strategies: exploring individual responses to NPM-inspired output control," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, volume 29, issue 2, pages 93-113, August, DOI: 10.1007/s00187-018-0265-1.
• Christian Daumoser & Bernhard Hirsch & Matthias Sohn, 2018, "Honesty in budgeting: a review of morality and control aspects in the budgetary slack literature," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, volume 29, issue 2, pages 115-159, August, DOI: 10.1007/s00187-018-0267-z.
• Shohei Nagasawa, 2018, "Asymmetric cost behavior in local public enterprises: exploring the public interest and striving for efficiency," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, volume 29, issue 3, pages 225-273, December, DOI: 10.1007/s00187-018-0269-x.
• Jens Leth Hougaard & Hervé Moulin, 2018, "Sharing the cost of risky projects," Economic Theory, Springer;Society for the Advancement of Economic Theory (SAET), volume 65, issue 3, pages 663-679, May, DOI: 10.1007/s00199-017-1034-3.