Research classified by Journal of Economic Literature (JEL) codes

---

Top JEL
/ M: Business Administration and Business Economics; Marketing; Accounting; Personnel Economics
/ / M4: Accounting
/ / / M41: Accounting

2018

• Jeremy Bertomeu & Davide Cianciaruso, 2018, "Verifiable disclosure," Economic Theory, Springer;Society for the Advancement of Economic Theory (SAET), volume 65, issue 4, pages 1011-1044, June, DOI: 10.1007/s00199-017-1048-x.
• Heinz Ahn & Marcel Clermont & Stephan Schwetschke, 2018, "Research on target costing: past, present and future," Management Review Quarterly, Springer, volume 68, issue 3, pages 321-354, August, DOI: 10.1007/s11301-018-0141-y.
• Pingui Rao & Heng Yue & Xin Zhou, 2018, "Return predictability and the real option value of segments," Review of Accounting Studies, Springer, volume 23, issue 1, pages 167-199, March, DOI: 10.1007/s11142-017-9421-3.
• Daniel Aobdia, 2018, "Employee mobility, noncompete agreements, product-market competition, and company disclosure," Review of Accounting Studies, Springer, volume 23, issue 1, pages 296-346, March, DOI: 10.1007/s11142-017-9425-z.
• Maria Correia & Johnny Kang & Scott Richardson, 2018, "Asset volatility," Review of Accounting Studies, Springer, volume 23, issue 1, pages 37-94, March, DOI: 10.1007/s11142-017-9431-1.
• Jose M. Carabias, 2018, "The real-time information content of macroeconomic news: implications for firm-level earnings expectations," Review of Accounting Studies, Springer, volume 23, issue 1, pages 136-166, March, DOI: 10.1007/s11142-017-9436-9.
• David Aboody & Shai Levi & Dan Weiss, 2018, "Managerial incentives, options, and cost-structure choices," Review of Accounting Studies, Springer, volume 23, issue 2, pages 422-451, June, DOI: 10.1007/s11142-017-9432-0.
• Richard Frankel & Joshua Lee & Zawadi Lemayian, 2018, "Proprietary costs and sealing documents in patent litigation," Review of Accounting Studies, Springer, volume 23, issue 2, pages 452-486, June, DOI: 10.1007/s11142-017-9434-y.
• Dan Amiram & Zahn Bozanic & James D. Cox & Quentin Dupont & Jonathan M. Karpoff & Richard Sloan, 2018, "Financial reporting fraud and other forms of misconduct: a multidisciplinary review of the literature," Review of Accounting Studies, Springer, volume 23, issue 2, pages 732-783, June, DOI: 10.1007/s11142-017-9435-x.
• Dain C. Donelson & Justin J. Hopkins & Christopher G. Yust, 2018, "The cost of disclosure regulation: evidence from D&O insurance and nonmeritorious securities litigation," Review of Accounting Studies, Springer, volume 23, issue 2, pages 528-588, June, DOI: 10.1007/s11142-018-9438-2.
• Brad A. Badertscher & Jeffrey J. Burks & Peter D. Easton, 2018, "The market reaction to bank regulatory reports," Review of Accounting Studies, Springer, volume 23, issue 2, pages 686-731, June, DOI: 10.1007/s11142-018-9440-8.
• Phillip J. Quinn, 2018, "Shifting corporate culture: executive stock ownership plan adoptions and incentives to meet or just beat analysts’ expectations," Review of Accounting Studies, Springer, volume 23, issue 2, pages 654-685, June, DOI: 10.1007/s11142-018-9442-6.
• Ciao-Wei Chen & Bradford F. Hepfer & Phillip J. Quinn & Ryan J. Wilson, 2018, "The effect of tax-motivated income shifting on information asymmetry," Review of Accounting Studies, Springer, volume 23, issue 3, pages 958-1004, September, DOI: 10.1007/s11142-018-9439-1.
• Andrew B. Jackson & Marlene A. Plumlee & Brian R. Rountree, 2018, "Decomposing the market, industry, and firm components of profitability: implications for forecasts of profitability," Review of Accounting Studies, Springer, volume 23, issue 3, pages 1071-1095, September, DOI: 10.1007/s11142-018-9446-2.
• Gerald J. Lobo & Michael Neel & Adrienne Rhodes, 2018, "Accounting comparability and relative performance evaluation in CEO compensation," Review of Accounting Studies, Springer, volume 23, issue 3, pages 1137-1176, September, DOI: 10.1007/s11142-018-9447-1.
• Jing Li & Lin Nan & Ran Zhao, 2018, "Corporate governance roles of information quality and corporate takeovers," Review of Accounting Studies, Springer, volume 23, issue 3, pages 1207-1240, September, DOI: 10.1007/s11142-018-9449-z.
• Chad R. Larson & Richard Sloan & Jenny Zha Giedt, 2018, "Defining, measuring, and modeling accruals: a guide for researchers," Review of Accounting Studies, Springer, volume 23, issue 3, pages 827-871, September, DOI: 10.1007/s11142-018-9457-z.
• Jeffrey L. Hoopes & Kenneth J. Merkley & Joseph Pacelli & Joseph H. Schroeder, 2018, "Audit personnel salaries and audit quality," Review of Accounting Studies, Springer, volume 23, issue 3, pages 1096-1136, September, DOI: 10.1007/s11142-018-9458-y.
• Mei Luo & Shuai Shao & Frank Zhang, 2018, "Does financial reporting above or below operating income matter to firms and investors? The case of investment income in China," Review of Accounting Studies, Springer, volume 23, issue 4, pages 1754-1790, December, DOI: 10.1007/s11142-018-9455-1.
• Adrienna Huffman, 2018, "Asset use and the relevance of fair value measurement: evidence from IAS 41," Review of Accounting Studies, Springer, volume 23, issue 4, pages 1274-1314, December, DOI: 10.1007/s11142-018-9456-0.
• Eddie Chamisa & Musa Mangena & Hamutyinei Harvey Pamburai & Venancio Tauringana, 2018, "Financial reporting in hyperinflationary economies and the value relevance of accounting amounts: hard evidence from Zimbabwe," Review of Accounting Studies, Springer, volume 23, issue 4, pages 1241-1273, December, DOI: 10.1007/s11142-018-9460-4.
• Qintao Fan & Wei Li, 2018, "Leading indicator variables and managerial incentives in a dynamic agency setting," Review of Accounting Studies, Springer, volume 23, issue 4, pages 1715-1753, December, DOI: 10.1007/s11142-018-9461-3.
• Jeffrey J. Burks & Christine Cuny & Joseph Gerakos & João Granja, 2018, "Competition and voluntary disclosure: evidence from deregulation in the banking industry," Review of Accounting Studies, Springer, volume 23, issue 4, pages 1471-1511, December, DOI: 10.1007/s11142-018-9463-1.
• Kristian D. Allee & Daniel D. Wangerin, 2018, "Auditor monitoring and verification in financial contracts: evidence from earnouts and SFAS 141(R)," Review of Accounting Studies, Springer, volume 23, issue 4, pages 1629-1664, December, DOI: 10.1007/s11142-018-9472-0.
• Huasheng Gao & Huai Zhang & Jin Zhang, 2018, "Employee turnover likelihood and earnings management: evidence from the inevitable disclosure doctrine," Review of Accounting Studies, Springer, volume 23, issue 4, pages 1424-1470, December, DOI: 10.1007/s11142-018-9475-x.
• Lale Guler, 2018, "Has SFAS 142 improved the usefulness of goodwill impairment loss and goodwill balances for investors?," Review of Managerial Science, Springer, volume 12, issue 3, pages 559-592, July, DOI: 10.1007/s11846-016-0223-y.
• Kun-Ming Yang & Shen-Ho Chang, 2018, "Application of Activity-Based Costing to Green Industry for Profitability and Performance Enhancement -- Recycling of Blast Furnace Slag as an Example," Advances in Management and Applied Economics, SCIENPRESS Ltd, volume 8, issue 3, pages 1-3.
• Ru-Je Lee & Hui-Sung Kao, 2018, "The Impacts of IFRSs and Auditor on Tax Avoidance," Advances in Management and Applied Economics, SCIENPRESS Ltd, volume 8, issue 6, pages 1-2.
• Yan-Yu Chou & Min-Lee Chan, 2018, "The Impact of CEO Characteristics on Real Earnings Management: Evidence from the US Banking Industry," Journal of Applied Finance & Banking, SCIENPRESS Ltd, volume 8, issue 2, pages 1-2.
• Iluta Arbidane & Iveta Mietule, 2018, "Problems and solutions of accounting and evaluation of biological assets in Latvia," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 6, issue 1, pages 10-22, September, DOI: 10.9770/jesi.2018.6.1(1).
• Rasa Subačienė & Lehte Alver & Inta Brūna & Mirjana Hladika & Daša Mokošová & Jan Molín, 2018, "Evaluation of accounting regulation evolution in selected countries," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 6, issue 1, pages 139-175, September, DOI: 10.9770/jesi.2018.6.1(11).
• Svetlana Vegera & Alena Malei & Ina Sapeha & Volha Sushko, 2018, "Information support of the circular economy: the objects of accounting at recycling technological cycle stages of industrial waste," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 6, issue 1, pages 190-210, September, DOI: 10.9770/jesi.2018.6.1(13).
• Ramunė Budrionytė & Lionius Gaižauskas, 2018, "Historical cost vs fair value in forest accounting: the case of Lithuania," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 6, issue 1, pages 60-76, September, DOI: 10.9770/jesi.2018.6.1(5).
• Inga Būmane, 2018, "The methodology of the statement of comprehensive income and its impact on profitability: the case of Latvia," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 6, issue 1, pages 77-86, September, DOI: 10.9770/jesi.2018.6.1(6).
• Omneya Abdelsalam & Marwa Elnahass & Sabur Mollah, 2018, "Religiosity and Bank Asset Securitization," Working Papers, Swansea University, School of Management, number 2018-13, Feb.
• Omneya Abdelsalam & Marwa Elnahass & Sabur Mollah, 2018, "Asset Securitization and Risk: Does Bank Type Matter?," Working Papers, Swansea University, School of Management, number 2018-15, Feb.
• Omneya Abdelsalam & Marwa Elnahass & Sabur Mollah, 2018, "Asset Securitization and Bank risk: Do Religiosity or Ownership Structure Matter?," Working Papers, Swansea University, School of Management, number 2018-17, Feb.
• Hervé Stolowy & Luc Paugam, 2018, "The expansion of non-financial reporting: an exploratory study," Accounting and Business Research, Taylor & Francis Journals, volume 48, issue 5, pages 525-548, July, DOI: 10.1080/00014788.2018.1470141.
• Nikolaos Arnis, 2018, "Predicting Corporate Bankruptcy: A Cross-Sectoral Empirical Study - The Case of Greece," International Journal of Business and Economic Sciences Applied Research (IJBESAR), Democritus University of Thrace (DUTH), Kavala Campus, Greece, volume 11, issue 3, pages 31-56, December.
• Patricia Kotnik & Mustafa Erdem Sakinc & Dejan Guduras, 2018, "Executive compensation in Europe: Realized gains from stock-based pay," Working Papers Series, Institute for New Economic Thinking, number 78, Jul, DOI: 10.2139/ssrn.3228809.
• Elena Urquía-Grande & María-del-Mar Camacho-Miñano & Emma Dafouz, 2018, "¿Hacia una nueva dinámica de clase? Análisis comparativo de las preferencias de aprendizaje del alumnado universitario en titulaciones bilingües
  [Towards a new classroom dynamic? A comparative anal," Papeles de Europa, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Instituto Complutense de Estudios Internacionales (ICEI), volume 31, issue 1, pages 41-56, DOI: 10.5209/PADE.61488.
• Gemma Fajardo García, 2018, "La identificación de las empresas de economía social en España. Problemática jurídica
  [The identification of social economy companies in Spain. Legal problems]," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 128, pages 99-126, DOI: 10.5209/REVE.60209.
• Emilio Mauleón Méndez & Carlos Mulet Forteza & Juana Isabel Genovart Balaguer, 2018, "Aspectos económico-contables de la transformación de una sociedad limitada en una cooperativa
  [Economic and accounting issues of the transformation of limited liability companies into cooperative e," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 129, pages 183-208, DOI: 10.5209/REVE.61932.
• Diyan Ganchev, 2018, "Problems in Identifying, Recognizing and Measuring the Identifiable Assets Acquired, Liabilities Assumed, and Any Non-controlling Interest in a Business Combination," Izvestia Journal of the Union of Scientists - Varna. Economic Sciences Series, Union of Scientists - Varna, Economic Sciences Section, volume 7, issue 1, pages 284-294, October.
• Nadezhda Popova-Yosifova, 2018, "The Impact of Financial Reporting on Disclosures for Banking Supervision Purposes," Izvestia Journal of the Union of Scientists - Varna. Economic Sciences Series, Union of Scientists - Varna, Economic Sciences Section, volume 7, issue 2, pages 100-106, November.
• Atanas Atanasov, 2018, "Accounting Aspects of Business Motives for Business Combinations," Izvestia Journal of the Union of Scientists - Varna. Economic Sciences Series, Union of Scientists - Varna, Economic Sciences Section, volume 7, issue 2, pages 107-114, November.
• Galina Sabcheva, 2018, "Accounts Receivable Management as Part of the Entity's Financial Management," Izvestia Journal of the Union of Scientists - Varna. Economic Sciences Series, Union of Scientists - Varna, Economic Sciences Section, volume 7, issue 2, pages 125-132, November.
• Rumyana Marinova, 2018, "Accounting Problems in the Subsequent Evaluation of the Rights to Football Players," Izvestia Journal of the Union of Scientists - Varna. Economic Sciences Series, Union of Scientists - Varna, Economic Sciences Section, volume 7, issue 2, pages 192-200, November.
• Muñoz Francisco Flores & Valentinetti Diego & Rodríguez María Mora & Nieto Ángel Mena, 2018, "The Role of XBRL on EMAS Reporting: An Analysis of Organisational Values Compatibility," Scientific Annals of Economics and Business, Sciendo, volume 65, issue 4, pages 497-514, December, DOI: 10.2478/saeb-2018-0025.
• Salami Abdulai Agbaje & Uthman Ahmad Bukola, 2018, "Bank Capital, Operating Efficiency, and Corporate Performance in Nigeria," Acta Universitatis Sapientiae, Economics and Business, Sciendo, volume 6, issue 1, pages 61-87, DOI: 10.1515/auseb-2018-0004.
• Salami Abdulai Agbaje & Uthman Ahmad Bukola, 2018, "Bank Capital, Operating Efficiency, and Corporate Performance in Nigeria," Acta Universitatis Sapientiae, Economics and Business, Sciendo, volume 6, issue 1, pages 61-87, DOI: 10.1515/eb-2018-0004.
• Ryszawska Bożena & Zabawa Justyna, 2018, "The Environmental Responsibility of the World’s Largest Banks," Acta Universitatis Sapientiae, Economics and Business, Sciendo, volume 32, issue 1, pages 51-64, December, DOI: 10.2478/eb-2018-0004.
• Jaszczuk Joanna & Białek-Jaworska Anna & Opolski Krzysztof & Sylwestrzak Marek & Trzpioła Katarzyna, 2018, "Leasing Puzzle in Polish Small Firms Listed on the Alternative Market," Central European Economic Journal, Sciendo, volume 5, issue 52, pages 25-39, January, DOI: 10.2478/ceej-2018-0006.
• Spasić Dejan, 2018, "Do Serbian Companies Provide Relevant Disclosures About Goodwill?," Economic Themes, Sciendo, volume 56, issue 1, pages 127-138, April, DOI: 10.2478/ethemes-2018-0008.
• Prewysz-Kwinto Piotr, 2018, "The Impact of Accounting and Tax Law Concerning Borrowing Costs on the Assessment of the Financial Leverage Effect," Financial Sciences. Nauki o Finansach, Sciendo, volume 23, issue 2, pages 47-59, June, DOI: 10.15611/fins.2018.2.04.
• Świetla Katarzyna, 2018, "The Educational Role of the Accountants Association in Poland (AAP) After the Deregulating of the Profession," Financial Sciences. Nauki o Finansach, Sciendo, volume 23, issue 2, pages 75-89, June, DOI: 10.15611/fins.2018.2.06.
• Kabalski Przemysław & Zarzycka Ewelina, 2018, "The Convergence of Financial and Management Accounting in Poland," Financial Sciences. Nauki o Finansach, Sciendo, volume 23, issue 2, pages 9-19, June, DOI: 10.15611/fins.2018.2.01.
• Warzocha Grzegorz, 2018, "Annual Financial Statements, the Importance of Other Comprehensive Income," Financial Sciences. Nauki o Finansach, Sciendo, volume 23, issue 2, pages 90-101, June, DOI: 10.15611/fins.2018.2.07.
• Macuda Małgorzata, 2018, "Diagnosis-Related Group Prospective Payment System in Poland – Costs Versus Tariffs: The Case of Inguinal Hernia," Financial Sciences. Nauki o Finansach, Sciendo, volume 23, issue 3, pages 102-110, September, DOI: 10.15611/fins.2018.3.08.
• Dobroszek Justyna, 2018, "The Measurement of Costs and Results in Supply Chain Management: The Case of Poland," Financial Sciences. Nauki o Finansach, Sciendo, volume 23, issue 3, pages 34-45, September, DOI: 10.15611/fins.2018.3.03.
• Dobroszek Justyna & Zarzycka Ewelina & Almasan Alina & Circa Cristina, 2018, "A Comperative Study on Managers’ Assessment of the Selected Properties of Internal Reports," Financial Sciences. Nauki o Finansach, Sciendo, volume 23, issue 3, pages 46-60, September, DOI: 10.15611/fins.2018.3.04.
• Hońko Stanisław, 2018, "Do Polish Accountants Enjoy their Job? Results of a Nationwide Survey “Accountants’ Self-Portrait”," Financial Sciences. Nauki o Finansach, Sciendo, volume 23, issue 3, pages 61-72, September, DOI: 10.15611/fins.2018.3.05.
• Piechocka-Kałużna Agnieszka, 2018, "The Evolution of the Importance of the True and Fair View (TFV) Principle. The Case of Poland," Financial Sciences. Nauki o Finansach, Sciendo, volume 23, issue 4, pages 89-101, December, DOI: 10.15611/fins.2018.4.06.
• Wany Eva & Yuliarini Sarah & Karjati Pratiwi Dwi, 2018, "Determinant of love of money and organization ethics environment implication to earnings management behavioural perceives," HOLISTICA – Journal of Business and Public Administration, Sciendo, volume 9, issue 3, pages 27-32, December, DOI: 10.2478/hjbpa-2018-0020.
• Kusuma Hadri & Bachtiar Ahmad Dhiyaullatief, 2018, "Working Capital Management and Corporate Performance: Evidence from Indonesia," Journal of Management and Business Administration. Central Europe, Sciendo, volume 26, issue 2, pages 76-88, June, DOI: 10.7206/jmba.ce.2450-7814.229.
• Ivan Oana Raluca, 2018, "Integrated Reporting in the Context of Corporate Governance. Case study on the Adoption of Integrated Reporting of Romanian Companies listed on BSE," Valahian Journal of Economic Studies, Sciendo, volume 9, issue 2, pages 127-138, November, DOI: 10.2478/vjes-2018-0024.
• Stoica Raluca & Stefan Veronica, 2018, "The Role of Computerized Solutions in Consolidating Financial Results from the European and Anglo-Saxon Accounting Systems," Valahian Journal of Economic Studies, Sciendo, volume 9, issue 2, pages 83-94, November, DOI: 10.2478/vjes-2018-0020.
• Kenichi Suzuki & Bruce Gurd (ed.), 2018, "Fixed Revenue Accounting:A New Management Accounting Framework," World Scientific Books, World Scientific Publishing Co. Pte. Ltd., number 10910, ISBN: ARRAY(0x6596c488), March.
• Kenichi Suzuki & Misa Kikyo & Maiko Kodama & Hitomi Toyosaki & Yu Hiasa & Kohsuke Matsuoka, 2018, "Profitability of Fixed Customers: A Case of a Japanese Department Store," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 1, in: Kenichi Suzuki & Bruce Gurd, "FIXED REVENUE ACCOUNTING A New Management Accounting Framework".
• Shuhei Kawata & John Hatzinikolakis & Takeshi Saito & Kaori Yamawaki, 2018, "Redesign and Management of Marketing Strategies Using FRA Profitability Analysis: A Case of a Mail-Order Company under Turnaround Process," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 2, in: Kenichi Suzuki & Bruce Gurd, "FIXED REVENUE ACCOUNTING A New Management Accounting Framework".
• Kayo Mitani & John Hatzinikolakis, 2018, "Identifying the Determinant Factors Satisfying Each Customer Segment: Case of a Japanese Hotel Chain," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 3, in: Kenichi Suzuki & Bruce Gurd, "FIXED REVENUE ACCOUNTING A New Management Accounting Framework".
• Ayuko Komura & Kenichi Suzuki, 2018, "Measuring and Managing Customer Profit Stability: A Japanese Hotel Chain Case Study," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 4, in: Kenichi Suzuki & Bruce Gurd, "FIXED REVENUE ACCOUNTING A New Management Accounting Framework".
• Kohsuke Matsuoka, 2018, "Variance Analysis in Fixed Revenue Accounting," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 5, in: Kenichi Suzuki & Bruce Gurd, "FIXED REVENUE ACCOUNTING A New Management Accounting Framework".
• Kohsuke Matsuoka, 2018, "Bathtub Model Variance Analysis at a Japanese Hotel Chain," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 6, in: Kenichi Suzuki & Bruce Gurd, "FIXED REVENUE ACCOUNTING A New Management Accounting Framework".
• Masahiro Hosoda & Yoshitaka Myochin & Daisuke Tomita, 2018, "Promoting and Hindering Factors in the Introduction of Fixed Revenue Accounting: A Case Study in a B2B Company Based on Management Accounting Change," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 7, in: Kenichi Suzuki & Bruce Gurd, "FIXED REVENUE ACCOUNTING A New Management Accounting Framework".
• Kazuyoshi Morimoto, 2018, "Goal Congruence between Top Management and Divisional Managers," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 8, in: Kenichi Suzuki & Bruce Gurd, "FIXED REVENUE ACCOUNTING A New Management Accounting Framework".
• Masanobu Nakamura, 2018, "Budgeting and Vertical/Horizontal Interaction in New Product Development — A Case Study in Car Navigation System Development," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 9, in: Kenichi Suzuki & Bruce Gurd, "FIXED REVENUE ACCOUNTING A New Management Accounting Framework".
• Hitomi Toyosaki & Misa Kikyo & Yuki Iwabuchi & Maiko Kodama & Yu Hiasa & Ayuko Komura, 2018, "Empirical Study of Mechanism of Budgetary Control and Hoshin Kanri to Stimulate Autonomous Behavior Based on Theory of Ba," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 10, in: Kenichi Suzuki & Bruce Gurd, "FIXED REVENUE ACCOUNTING A New Management Accounting Framework".
• Nikolina Deèman Ana Rep, 2018, "Do Croatian Companies Recognize Benefits of Integrated Reporting?," Zagreb International Review of Economics and Business, Faculty of Economics and Business, University of Zagreb, volume 21, issue SCI, pages 31-42, December.
• Dobbins, Laura & Eichfelder, Sebastian & Hechtner, Frank & Hundsdoerfer, Jochen, 2018, "Intertemporal income shifting around a large tax cut: The case of depreciations," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 229.
• Eichfelder, Sebastian & Schneider, Kerstin, 2018, "How do tax incentives affect business investment? Evidence from German bonus depreciation," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 231.
• Osswald, Benjamin, 2018, "Corporate tax planning and firms' information environment," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 236.
• Gebhardt, Günther & Novotny-Farkas, Zoltán, 2018, "Comparability and predictive ability of loan loss allowances: The role of accounting regulation versus bank supervision," CFS Working Paper Series, Center for Financial Studies (CFS), number 591.
• Leuz, Christian & Granja, João, 2018, "The death of a regulator: Strict supervision, bank lending and business activity," CFS Working Paper Series, Center for Financial Studies (CFS), number 610.
• Roška, Vlasta & Sesar, Vesna & Martinčević, Ivana, 2018, "Accounting Business Knowledge for Successful Employment," Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference (2018), Split, Croatia, IRENET - Society for Advancing Innovation and Research in Economy, Zagreb, "Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference, Split, Croatia, 6-8 September 2018".
• Martinho, Vítor João Pereira Domingues, 2018, "Financial realities for farms in the European Union: Relationships between farming and governmental interactions within the Triple Helix concept," EconStor Preprints, ZBW - Leibniz Information Centre for Economics, number 173284.

2017

• Iveta Plucarová & Jana Skálová, 2017, "Cross-border mergers on the rise - are they?
  [Přeshraniční fúze na vzestupu - nebo ne?]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2017, issue 1, pages 71-87, DOI: 10.18267/j.cfuc.493.
• Jana Singerová, 2017, "Potential risks during ERP implementation: view from the perspective of accounting
  [Potenciální rizika při implementaci ERP systému z pohledu účetnictví]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2017, issue 2, pages 71-88, DOI: 10.18267/j.cfuc.497.
• Marek Jošt, 2017, "The Development of Legislation of Foundations in the Czech Republic since 1990 until now with a Focus on Transparency
  [Vývoj legislativní úpravy nadací v České republice od roku 1990 do současnosti," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2017, issue 4, pages 5-23, DOI: 10.18267/j.cfuc.502.
• Mariana Peprníčková & Lucie Jandová, 2017, "The Level of Creative Accounting in the Practice of Czech Accounting Entities
  [Míra kreativního účetnictví v praxi českých účetních jednotek]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2017, issue 4, pages 57-86, DOI: 10.18267/j.cfuc.505.
• Jan Hospodka & Ondřej Buben & Monika Randáková & Jiřina Bokšová, 2017, "Personal Bankruptcy in the Czech Republic: Age and Gender of the Debtors and Structure of the Creditors," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2017, issue 1, pages 5-18, DOI: 10.18267/j.efaj.174.
• Marina Purina, 2017, "Factors Affecting Effective Corporate Income Tax Rate of the Czech and Russian "Blue Chips" in 2012 - 2015," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2017, issue 1, pages 51-69, DOI: 10.18267/j.efaj.177.
• Bohumil Král & Grzegorz Mikołajewicz & Jarosław Nowicki & Libuše Šoljaková, 2017, "Professional Competences of Controllers: The Case of Poland," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2017, issue 2, pages 17-40, DOI: 10.18267/j.efaj.179.
• Tatiana Dolgikh, 2017, "Does the Auditor Have a Direct Influence on the Financial Statement Quality?," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2017, issue 2, pages 73-90, DOI: 10.18267/j.efaj.182.
• Tharatee Mookdee & Sheila Bellamy, 2017, "Asset Classification, Subsequent Measurement and Impairment Testing for Carbon Emission Trading," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2017, issue 3, pages 65-86, DOI: 10.18267/j.efaj.188.
• Martin Dvořák & Lukáš Poutník, 2017, "The Impact of Different Determination of Intangible Fixed Assets in Accordance with CAS and IPSAS on Financial Statements," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2017, issue 3, pages 103-116, DOI: 10.18267/j.efaj.190.
• Marian TAICU, 2017, "Ethics In Accounting In The Context Of Knowledge-Based Economy," Scientific Bulletin - Economic Sciences, University of Pitesti, volume 16, issue 2, pages 48-53.
• Mariana BANUTA & Mihaela GADOIU, 2017, "Conversion Of Foreign Companies Accounts In The Account Consolidation Process In Romania Under The Closing Rate Method," Scientific Bulletin - Economic Sciences, University of Pitesti, volume 16, issue 2, pages 54-65.
• Victoria FIRESCU & Diana BRANZA & Bianca Mihaela POPESCU, 2017, "The Development Of The Profession Of Accounting, Rules Between Ethics And Practical Skills," Scientific Bulletin - Economic Sciences, University of Pitesti, volume 16, issue 3, pages 200-209.
• Maria NEGRILA & Marioara AVRAM, 2017, "Considerations Regarding The Diversity Of Tangible Assets In The Light Of The New Accounting Regulations," Scientific Bulletin - Economic Sciences, University of Pitesti, volume 16, issue 3, pages 37-44.
• Muhammad Rehan Masoom & Fareen Zaman, 2017, "Managerial Accounting and Society: Emerging Factors for ‘Decision Making’ of Accountants in the Modern Era," American Journal of Trade and Policy, Asian Business Consortium, volume 4, issue 2, pages 73-78.
• Ümit Gücenme Gençoğlu & Alp Aytaç, 2017, "Auditing of Financial Sustainability for Publicly and Non-Publicly Listed Companies and A Research in Bursa," Business and Economics Research Journal, Bursa Uludag University, Faculty of Economics and Administrative Sciences, volume 8, issue 2, pages 349-361.
• Ali İhsan Akgün & Famil Şamiloğlu, 2017, "The Effect of Global Financial Crisis on Accounting and Value-Based Business Performances," Business and Economics Research Journal, Bursa Uludag University, Faculty of Economics and Administrative Sciences, volume 8, issue 3, pages 453-471.
• Kerem Sarıoğlu, 2017, "Problems in Making International Financial Reporting Standards Become “National”: The Case of Turkey," Business and Economics Research Journal, Bursa Uludag University, Faculty of Economics and Administrative Sciences, volume 8, issue 4, pages 849-857.
• Vedat Ekergil & Merve Özgür Göde, 2017, "According to Global Reporting Initiative (GRI) Standards Analysis and Evaluation of Sustainability Reports of Selected Hotels," Business and Economics Research Journal, Bursa Uludag University, Faculty of Economics and Administrative Sciences, volume 8, issue 4, pages 859-871.
• Eva Angela Cruz Silbeto & José Carlos del Toro Ríos, 2017, "El sistema de Contabilidad Gubernamental en el sector del gobierno a nivel provincial," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, volume 1, issue 1, pages 28-43.
• Lina Pedraza Rodríguez, 2017, "Actualización del modelo económico cubano," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, volume 1, issue 2, pages 3-6.
• Laydis Armela Blanco & José Carlos del Toro Ríos, 2017, "Medias sectoriales de rentabilidad para la Industria en Cuba," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, volume 1, issue 2, pages 7-16.
• Jorge Wilson Kindelán, 2017, "Metodología con enfoque a procesos para la implementación de sistemas de costos en las empresas de acueducto en Cuba," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, volume 1, issue 2, pages 29-38.
• Joycet Ramírez Ruano & José Carlos del Toro Ríos & María Gil Basulto, 2017, "El deterioro del valor de los activos desde la perspectiva del nuevo modelo económico," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, volume 1, issue 2, pages 39-47.
• Eva Angela Cruz Silbeto & José Carlos del Toro Ríos, 2017, "La identificación de flujos, reglas contables y momentos de registros para la Contabilidad Gubernamental a nivel provincial," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, volume 1, issue 3, pages 19-30.
• Yunier Guevara Díaz & Beatriz Reyes Lamazares, 2017, "Propuesta de Norma Cubana de Contabilidad para los Activos Fijos Intangibles," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, volume 1, issue 4, pages 8-27.
• Radojko LUKIC, 2017, "Deferred Taxes in Trade," REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, volume 18, issue 5, pages 527-544, December.
• Elisabeta JABA & Ioan-Bogdan ROBU & Christiana Brigitte BALAN, 2017, "Panel data analysis applied in financial performance assessment," Romanian Statistical Review, Romanian Statistical Review, volume 65, issue 2, pages 3-20, June.
• Martin Bugeja & Anna Loyeung, 2017, "Accounting for business combinations and takeover premiums: Pre- and post-IFRS," Australian Journal of Management, Australian School of Business, volume 42, issue 2, pages 183-204, May, DOI: 10.1177/0312896215614630.
• Hichem Khlif & Kamran Ahmed & Mohsen Souissi, 2017, "Ownership structure and voluntary disclosure: A synthesis of empirical studies," Australian Journal of Management, Australian School of Business, volume 42, issue 3, pages 376-403, August, DOI: 10.1177/0312896216641475.
• Maria Strydom & Hue Hwa Au Yong & Michaela Rankin, 2017, "A few good (wo)men? Gender diversity on Australian boards," Australian Journal of Management, Australian School of Business, volume 42, issue 3, pages 404-427, August, DOI: 10.1177/0312896216657579.
• Mukesh Garg, 2017, "Value relevance of voluntary internal control certification: An information asymmetry perspective," Australian Journal of Management, Australian School of Business, volume 42, issue 4, pages 527-559, November, DOI: 10.1177/0312896217691079.
• Hai Wu, 2017, "Probability of loss reversal in Australia," Australian Journal of Management, Australian School of Business, volume 42, issue 4, pages 560-582, November, DOI: 10.1177/0312896216673411.
• Luis Emilio Alvarez-Dionisi & Gladys Tapia de Vidal, 2017, "Case Studies: Developing Financial Mathematics Systems," Social-Economic Debates, Association for Entreprenorial Spirit Promotion, volume 6, issue 1, pages 34-47, April.
• Petrisor Danut Gruia, 2017, "Methods and techniques of introducing black money into the financial accounting circuit," Social-Economic Debates, Association for Entreprenorial Spirit Promotion, volume 6, issue 1, pages 57-64, April.
• Andreea Mihaela Spiroiu (Dinu), 2017, "Analyzing Costs and Making Decisions by Using the Standard Cost Method within the Enterprises Operating in the Treatment and Coating Metals Industry," Social-Economic Debates, Association for Entreprenorial Spirit Promotion, volume 6, issue 2, pages 19-31, August.
• Petrisor Danut Gruia, 2017, "Accountancy expertise in quantification of patrimonial damage," Social-Economic Debates, Association for Entreprenorial Spirit Promotion, volume 6, issue 2, pages 43-50, August.
• Paolo Buccirossi & Giovanni Immordino & Giancarlo Spagnolo, 2017, "Whistleblower Rewards, False Reports, and Corporate Fraud," CSEF Working Papers, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy, number 477, Jun, revised 02 Sep 2017.
• Maria Misankova & Jana Kliestikova & Anna Krizanova, 2017, "Some Remarks to Specifics of Brand Valuation in Slovakia," Proceedings of International Academic Conferences, International Institute of Social and Economic Sciences, number 5107681, May.
• Ahmad Issa Farhan & Mohammad Naser Mousa Hamdan, 2017, "Evaluating performance of accounting information systems using a fuzzy logic approach," Proceedings of Business and Management Conferences, International Institute of Social and Economic Sciences, number 5207431, May.
• Ioseb Mamukelashvili & Elene Kharabadze, 2017, "Financial Statement Analysis to Determine IPO Readiness: Evidence from Georgian State-owned Joint Stock Companies," Proceedings of Business and Management Conferences, International Institute of Social and Economic Sciences, number 5207514, May.
• Chun Cheong Steve Fong, 2017, "Relationship between Corporate Governance & Company Performance of Hong Kong Based & China Based Family-Controlled Property Development Companies," Proceedings of Business and Management Conferences, International Institute of Social and Economic Sciences, number 5607197, Jul.
• Yan-Jie Yang & Chi-Hua Li & Ruey-Ching Lin & Hong-Da Wang, 2017, "The Change of Consolidation Rules and Its Impact on Earnings Management," Proceedings of Business and Management Conferences, International Institute of Social and Economic Sciences, number 5607918, Jul.
• Malgorzata Olszak & Patrycja Chodnicka-Jaworska & Iwona Kowalska & Filip Œwita³a, 2017, "The effect of capital ratio on lending: Do loan-loss provisioning practices matter?," Faculty of Management Working Paper Series, University of Warsaw, Faculty of Management, number 22017, Dec.
• Christoph Pelger & Markus Grottke, 2017, "Research diversity in accounting doctoral education: survey results from the German-speaking countries," Business Research, Springer;German Academic Association for Business Research, volume 10, issue 2, pages 307-336, October, DOI: 10.1007/s40685-017-0046-y.
• Zeinab Azami & Tabandeh Salehi, 2017, "The relationship between audit report delay and investment opportunities," Eurasian Business Review, Springer;Eurasia Business and Economics Society, volume 7, issue 3, pages 437-449, December, DOI: 10.1007/s40821-016-0070-4.
• Björn Christensen & Alexander Himme, 2017, "Improving environmental management accounting: how to use statistics to better determine energy consumption," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, volume 28, issue 2, pages 227-243, May, DOI: 10.1007/s00187-016-0239-0.
• Patrick Velte & Martin Stawinoga, 2017, "Integrated reporting: The current state of empirical research, limitations and future research implications," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, volume 28, issue 3, pages 275-320, October, DOI: 10.1007/s00187-016-0235-4.
• Kelvin K. F. Law & Lillian F. Mills, 2017, "Military experience and corporate tax avoidance," Review of Accounting Studies, Springer, volume 22, issue 1, pages 141-184, March, DOI: 10.1007/s11142-016-9373-z.
• Dan Givoly & Carla Hayn & Sharon Katz, 2017, "The changing relevance of accounting information to debt holders over time," Review of Accounting Studies, Springer, volume 22, issue 1, pages 64-108, March, DOI: 10.1007/s11142-016-9374-y.
• Nemit Shroff, 2017, "Corporate investment and changes in GAAP," Review of Accounting Studies, Springer, volume 22, issue 1, pages 1-63, March, DOI: 10.1007/s11142-016-9375-x.
• Yanmin Gao & Jeong-Bon Kim & Desmond Tsang & Haibin Wu, 2017, "Go before the whistle blows: an empirical analysis of director turnover and financial fraud," Review of Accounting Studies, Springer, volume 22, issue 1, pages 320-360, March, DOI: 10.1007/s11142-016-9381-z.
• Clive S. Lennox & Asad Kausar, 2017, "Estimation risk and auditor conservatism," Review of Accounting Studies, Springer, volume 22, issue 1, pages 185-216, March, DOI: 10.1007/s11142-016-9382-y.
• Elizabeth A. Gordon & Elaine Henry & Bjorn N. Jorgensen & Cheryl L. Linthicum, 2017, "Flexibility in cash-flow classification under IFRS: determinants and consequences," Review of Accounting Studies, Springer, volume 22, issue 2, pages 839-872, June, DOI: 10.1007/s11142-017-9387-1.
• Suresh Nallareddy & Maria Ogneva, 2017, "Accrual quality, skill, and the cross-section of mutual fund returns," Review of Accounting Studies, Springer, volume 22, issue 2, pages 503-542, June, DOI: 10.1007/s11142-017-9389-z.
• Ying Cao & Linda A. Myers & Albert Tsang & Yong George Yang, 2017, "Management forecasts and the cost of equity capital: international evidence," Review of Accounting Studies, Springer, volume 22, issue 2, pages 791-838, June, DOI: 10.1007/s11142-017-9391-5.
• Darren Henderson & Patricia C. O’Brien, 2017, "The standard-setters’ toolkit: can principles prevail over bright lines?," Review of Accounting Studies, Springer, volume 22, issue 2, pages 644-676, June, DOI: 10.1007/s11142-017-9392-4.
• David S. Koo & Santhosh Ramalingegowda & Yong Yu, 2017, "The effect of financial reporting quality on corporate dividend policy," Review of Accounting Studies, Springer, volume 22, issue 2, pages 753-790, June, DOI: 10.1007/s11142-017-9393-3.
• Ole-Kristian Hope & Han Wu & Wuyang Zhao, 2017, "Blockholder exit threats in the presence of private benefits of control," Review of Accounting Studies, Springer, volume 22, issue 2, pages 873-902, June, DOI: 10.1007/s11142-017-9394-2.
• Michael S. Drake & Jacob R. Thornock & Brady J. Twedt, 2017, "The internet as an information intermediary," Review of Accounting Studies, Springer, volume 22, issue 2, pages 543-576, June, DOI: 10.1007/s11142-017-9395-1.
• Yongtae Kim & Lixin (Nancy) Su & Xindong (Kevin) Zhu, 2017, "Does the cessation of quarterly earnings guidance reduce investors’ short-termism?," Review of Accounting Studies, Springer, volume 22, issue 2, pages 715-752, June, DOI: 10.1007/s11142-017-9397-z.
• Ester Chen & Ilanit Gavious & Baruch Lev, 2017, "The positive externalities of IFRS R&D capitalization: enhanced voluntary disclosure," Review of Accounting Studies, Springer, volume 22, issue 2, pages 677-714, June, DOI: 10.1007/s11142-017-9399-x.
• Nicole Bastian Johnson & Thomas Pfeiffer & Georg Schneider, 2017, "Two-stage capital budgeting, capital charge rates, and resource constraints," Review of Accounting Studies, Springer, volume 22, issue 2, pages 933-963, June, DOI: 10.1007/s11142-017-9405-3.
• Dmitry Livdan & Alexander Nezlobin, 2017, "Accounting rules, equity valuation, and growth options," Review of Accounting Studies, Springer, volume 22, issue 3, pages 1122-1155, September, DOI: 10.1007/s11142-017-9402-6.
• Bing Li & Zhenbin Liu, 2017, "The oversight role of regulators: evidence from SEC comment letters in the IPO process," Review of Accounting Studies, Springer, volume 22, issue 3, pages 1229-1260, September, DOI: 10.1007/s11142-017-9406-2.
• Thomas Bourveau & Jordan Schoenfeld, 2017, "Shareholder activism and voluntary disclosure," Review of Accounting Studies, Springer, volume 22, issue 3, pages 1307-1339, September, DOI: 10.1007/s11142-017-9408-0.
• Peter R. Demerjian, 2017, "Uncertainty and debt covenants," Review of Accounting Studies, Springer, volume 22, issue 3, pages 1156-1197, September, DOI: 10.1007/s11142-017-9409-z.
• Amir Amel-Zadeh & Mary E. Barth & Wayne R. Landsman, 2017, "The contribution of bank regulation and fair value accounting to procyclical leverage," Review of Accounting Studies, Springer, volume 22, issue 3, pages 1423-1454, September, DOI: 10.1007/s11142-017-9410-6.
• Andrew B. Jackson & Brian R. Rountree & Konduru Sivaramakrishnan, 2017, "Earnings co-movements and earnings manipulation," Review of Accounting Studies, Springer, volume 22, issue 3, pages 1340-1365, September, DOI: 10.1007/s11142-017-9411-5.
• Tatiana Fedyk & Zvi Singer & Mark Soliman, 2017, "The sharpest tool in the shed: IPO financial statement management of STEM vs. non-STEM firms," Review of Accounting Studies, Springer, volume 22, issue 4, pages 1541-1581, December, DOI: 10.1007/s11142-017-9412-4.
• Mirko S. Heinle & Kevin C. Smith, 2017, "A theory of risk disclosure," Review of Accounting Studies, Springer, volume 22, issue 4, pages 1459-1491, December, DOI: 10.1007/s11142-017-9414-2.
• Peter Fiechter & Wayne R. Landsman & Kenneth Peasnell & Annelies Renders, 2017, "The IFRS option to reclassify financial assets out of fair value in 2008: the roles played by regulatory capital and too-important-to-fail status," Review of Accounting Studies, Springer, volume 22, issue 4, pages 1698-1731, December, DOI: 10.1007/s11142-017-9419-x.
• Michal Matějka & Korok Ray, 2017, "Balancing difficulty of performance targets: theory and evidence," Review of Accounting Studies, Springer, volume 22, issue 4, pages 1666-1697, December, DOI: 10.1007/s11142-017-9420-4.
• Jan Diebecker & Friedrich Sommer, 2017, "The impact of corporate sustainability performance on information asymmetry: the role of institutional differences," Review of Managerial Science, Springer, volume 11, issue 2, pages 471-517, March, DOI: 10.1007/s11846-016-0195-y.
• Robert M. Gillenkirch & Heike Kreienbaum, 2017, "What guides subjective performance evaluation: Incentive alignment or norm enforcement?," Review of Managerial Science, Springer, volume 11, issue 4, pages 933-957, October, DOI: 10.1007/s11846-016-0209-9.
• León, C. & Moreno, José Fernando & Cely, Jorge, 2017, "Whose Balance Sheet is this? Neural Networks for Banks' Pattern Recognition," Discussion Paper, Tilburg University, Center for Economic Research, number 2017-009.
• León, C. & Moreno, José Fernando & Cely, Jorge, 2017, "Whose Balance Sheet is this? Neural Networks for Banks' Pattern Recognition," Other publications TiSEM, Tilburg University, School of Economics and Management, number 75d8648e-9855-4c5c-9aa9-0.
• Albert Izdebski & Tomasz Mering & Malgorzata Oldak & Ryszard Szarfenberg, 2017, "Selected Aspects of Social Cooperatives in Poland," Euricse Working Papers, Euricse (European Research Institute on Cooperative and Social Enterprises), number 1793.
• Ana Maria Bandeira & Deolinda Meira & Vera Alves, 2017, "Los diferentes tipos de resultados en las cooperativas portuguesas. Un estudio de caso múltiple
  [Different types of results in the portuguese cooperative. Multiple case study]," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 123, pages 37-63.
• Encarnación García Ruiz, 2017, "Transformación de una sociedad cooperativa de trabajo asociado en una sociedad laboral. Especial referencia a los fondos de reserva indisponibles
  [Transformation of an associated work cooperative i," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 126, pages 57-73, DOI: 10.5209/REVE.59764.
• Josep Mª Argilés-Bosch & Josep García-Blandón & Diego Ravenda & Maika M. Valencia-Silva & Antonio D. Somoza, 2017, "The influence of the trade-off between profitability and future increases in sales on cost stickiness," Estudios de Economia, University of Chile, Department of Economics, volume 44, issue 1 Year 20, pages 81-104, June.
• Odalis Morales Morales, 2017, "The internal control system in the tourist inns in the state of Mérida, Venezuela," Economía, Instituto de Investigaciones Económicas y Sociales (IIES). Facultad de Ciencias Económicas y Sociales. Universidad de Los Andes. Mérida, Venezuela, volume 42, issue 44, pages 99-127, july-dece.
• Marisa Agostini & Riccardo Cella & Giovanni Favero, 2017, "Accounting fraud in a pre-modern historical context: An accounting investigation on the use of market (fair) value in the second half of the eighteenth century in Venice," Working Papers, Venice School of Management - Department of Management, Università Ca' Foscari Venezia, number 12, Oct.
• Procházka David, 2017, "Specifics of IFRS Adoption by Central and Eastern European Countries: Evidence from Research," Scientific Annals of Economics and Business, Sciendo, volume 64, issue 1, pages 59-81, March, DOI: 10.1515/saeb-2017-0005.
• del Baldo Mara & Baldarelli Maria-Gabriella, 2017, "Educating for Sustainability: Perspectives and Critical Notes on Accounting Scholars’ Role in Higher Education," Scientific Annals of Economics and Business, Sciendo, volume 64, issue 4, pages 411-422, December, DOI: 10.1515/saeb-2017-0032.
• Oyewo Babajide, 2017, "Predictors of the Effectiveness of Management Accounting Function in Nigerian Firms," Scientific Annals of Economics and Business, Sciendo, volume 64, issue 4, pages 487-512, December, DOI: 10.1515/saeb-2017-0026.
• Cho Joong-Seok & Park Hyung Ju, 2017, "The Effect of Matching on Firm Earnings Components," Scientific Annals of Economics and Business, Sciendo, volume 64, issue 4, pages 513-524, December, DOI: 10.1515/saeb-2017-0033.
• Hajnal Noémi, 2017, "The Harmonization of Accounting," Acta Universitatis Sapientiae, Economics and Business, Sciendo, volume 5, issue 1, pages 29-43, DOI: 10.1515/auseb-2017-0002.
• Kuzmina Jekaterina, 2017, "Measuring Patients′ Satisfaction in For-Profit Orthopedic Hospital," Acta Universitatis Sapientiae, Economics and Business, Sciendo, volume 30, issue 1, pages 16-26, November, DOI: 10.1515/eb-2017-0002.
• Dyhdalewicz Anna & Widelska Urszula, 2017, "Accouting and marketing dimensions of innovations," Financial Internet Quarterly (formerly e-Finanse), Sciendo, volume 13, issue 2, pages 1-13, December, DOI: 10.1515/fiqf-2016-0018.
• Stropnik Neca & Korošec Bojana & Tominc Polona, 2017, "The Relationship Between the Intellectual Capital Disclosure and Cost of Debt Capital – A Case of Slovenian Private Audited Organisations," Naše gospodarstvo/Our economy, Sciendo, volume 63, issue 4, pages 3-16, December, DOI: 10.1515/ngoe-2017-0019.
• Bogdan Oana & Mateş Dorel & Domil Aura Emanuela & Puşcaş Marina Adriana & Puşcaş Ancuţa & Teşu Ramona, 2017, "Accounting practitioners perception over the impact of IFRS implementation on the performance of entities in the construction sector from the western region of Romania," Studia Universitatis „Vasile Goldis” Arad – Economics Series, Sciendo, volume 27, issue 4, pages 26-36, December, DOI: 10.1515/sues-2017-0015.
• Voinea Cristina Maria, 2017, "Optimal Employment Formula – Accounting and Tax Approach," Valahian Journal of Economic Studies, Sciendo, volume 8, issue 2, pages 57-64, October, DOI: 10.1515/vjes-2017-0019.
• Leon Li, 2017, "Is there a Trade-Off between Accrual-Based and Real Earnings Management? Evidence from Equity Compensation and Market Pricing," Working Papers in Economics, University of Waikato, number 17/24, Oct.
• Kiesewetter, Dirk & Manthey, Johannes, 2017, "The relationship between corporate governance and tax avoidance - evidence from Germany using a regression discontinuity design," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 218.
• Dreher, Sandra & Eichfelder, Sebastian & Noth, Felix, 2017, "Predicting earnings and cash flows: The information content of losses and tax loss carryforwards," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 224.
• Mazboudi, Mohamad & Hasan, Iftekhar, 2017, "Secrecy, information shocks, and corporate investment: Evidence from European Union countries," Bank of Finland Research Discussion Papers, Bank of Finland, number 19/2017.
• Hasan, Iftekhar & Hoi, Chun-Keung (Stan) & Wu, Qiang & Zhang, Hao, 2017, "Does social capital matter in corporate decisions? Evidence from corporate tax avoidance," Bank of Finland Research Discussion Papers, Bank of Finland, number 21/2017.
• Vokshi Nexhmie, Berisha & Krasniqi, Xhelili Florentina, 2017, "Role of Accounting Information in Decision-Making Process, the Importance for its Users," Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference (2017), Dubrovnik, Croatia, IRENET - Society for Advancing Innovation and Research in Economy, Zagreb, "Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference, Dubrovnik, Croatia, 7-9 September 2017".
• Henselmann, Klaus & Haller, Stefanie, 2017, "Potentielle Risikofaktoren für die Erhöhung der Betriebsprüfungswahrscheinlichkeit - Eine analytische und empirische Untersuchung auf Basis der E-Bilanz-Taxonomie 6.0 -," Working Papers in Accounting Valuation Auditing, Friedrich-Alexander University Erlangen-Nuremberg, Chair of Accounting and Auditing, number 2017-1.
• Dreher, Sandra & Eichfelder, Sebastian & Noth, Felix, 2017, "Predicting earnings and cash flows: The information content of losses and tax loss carryforwards," IWH Discussion Papers, Halle Institute for Economic Research (IWH), number 30/2017.
• Eichfelder, Sebastian & Lau, Mona & Noth, Felix, 2017, "Financial transaction taxes: Announcement effects, short-run effects, and long-run effects," IWH Discussion Papers, Halle Institute for Economic Research (IWH), number 4/2017.
• Walz, Stefan & Tritschler, Jonas & Rupp, Reinhard, 2017, "Erweitertes Management Reporting mit SAP S/4HANA auf Basis des Universal Journals: Realtime-Ergebnisreporting mit umfassenden Auswertungsmöglichkeiten durch die Weiterentwicklung der Financials-Funkti," Beiträge der Hochschule Pforzheim, Pforzheim University, number 164.
• Frey, Lisa & Engelhard, Lisa, 2017, "Review on tax research in accounting: Is the information given by U.S. GAAP income taxes also provided by IFRS?," Passauer Diskussionspapiere, Betriebswirtschaftliche Reihe, University of Passau, Faculty of Business and Economics, number B-28-17.