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

• 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 se zaměřením na transparentnost]," 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.
• Asogwa & Ikenna Elias & Etim & Osim Etim, 2017, "Traditional Budgeting in Today’s Business Environment," Journal of Applied Finance & Banking, SCIENPRESS Ltd, volume 7, issue 3, pages 1-7.
• Hui-Wen Hsu, 2017, "Fair Value Information and Risk Management: the Moderating Effect of Corporate Governance," Journal of Applied Finance & Banking, SCIENPRESS Ltd, volume 7, issue 4, pages 1-4.
• Eleftherios Vlachostergios, 2017, "Modelling Approaches for Expected Credit Losses," Journal of Applied Finance & Banking, SCIENPRESS Ltd, volume 7, issue 6, pages 1-7.
• 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 in a labour company. Special reference to the unava," 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-Funktionalität," 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.
• Evers, Maria Theresia & Meier, Ina & Nicolay, Katharina, 2017, "The implications of book-tax differences: A meta-analysis," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 17-003.
• Evers, Maria Theresia & Meier, Ina & Spengel, Christoph, 2017, "Country-by-country reporting: Tension between transparency and tax planning," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 17-008.
• Diana Dwi Astuti, 2017, "External and Internal Factors Influence to the Return on Equity and Risk Investment in Jakarta Islamic Index (JII)," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number jmmr162, Jun.
• Raden Lestari Garnasih, 2017, "Strengthening Research Self-Efficacy and Research Productivity through Research Culture Implementation," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number jmmr171, Dec.
• Khusnul Khotimah, 2017, "Experiential Marketing to Increase Net Marketing Contribution Margin (NMCM) through Customer Value," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number jmmr173, Dec.
• Hamrouni Amal & Ramzi Benkraiem & Karmani Majdi, 2017, "Voluntary information disclosure and sell-side analyst coverage intensity," Post-Print, HAL, number hal-01528402, May.
• Stéphanie Serve & Louis François Le Glass, 2017, "Les universités françaises depuis le passage à l'autonomie : vers de nouveaux outils d'analyse financière?," Post-Print, HAL, number hal-01682567, DOI: 10.3917/ecofi.126.0265.
• Mehdi Nekhili & Haithem Nagati & Tawhid Chtioui & Ali Nekhili, 2017, "Gender-diverse board and the relevance of voluntary CSR reporting," Post-Print, HAL, number hal-02380547, Mar, DOI: 10.1016/j.irfa.2017.02.003.
• François Larmande & Hervv Stolowy, 2017, "Managerial Risk Aversion and Accounting Conservatism," Working Papers, HAL, number hal-01941537, Jun.
• Jones Heese & Mozaffar Khan & Karthik Ramanna, 2017, "Is the SEC Captured? Evidence from Comment-Letter Reviews," Harvard Business School Working Papers, Harvard Business School, number 17-087, Apr.
• Urooj Khan & Suresh Nallareddy & Ethan Rouen, 2017, "The Role of Taxes in the Disconnect between Corporate Performance and Economic Growth," Harvard Business School Working Papers, Harvard Business School, number 18-006, Jul.
• Jonas Heese, 2017, "The Role of Overbilling in Hospitals’ Earnings Management Decisions," Harvard Business School Working Papers, Harvard Business School, number 18-026, Sep.
• Markus Lampe & Paul Sharp, 2017, "ÔRationalÕ Farmers and the Emergence of Modern Accounting in Danish Dairying," Working Papers, European Historical Economics Society (EHES), number 0115, Nov.
• Feng, Xunan & Johansson, Anders C., 2017, "Top Executives on Social Media and Information in the Capital Market: Evidence from China," Stockholm School of Economics Asia Working Paper Series, Stockholm School of Economics, Stockholm China Economic Research Institute, number 2017-47, Nov.
• Suzuki, Tomohiro & Kochiyama, Takuma & 河内山, 拓磨, 2017, "Impact Of Fair Value Measurement On Corporate Investment: Other Comprehensive Income," Hitotsubashi Journal of commerce and management, Hitotsubashi University, volume 51, issue 1, pages 17-37, October, DOI: 10.15057/28854.
• 植杉, 威一郎 & 中島, 賢太郎 & 細野, 薫, 2017, "減損会計は企業投資行動に影響を及ぼすか," HIT-REFINED Working Paper Series, Institute of Economic Research, Hitotsubashi University, number 70, Oct.
• Constantin Aurelian IONESCU, 2017, "Integrating the Environmental Accounting on the Information System of the Economic Entities," Hyperion Economic Journal, Faculty of Economic Sciences, Hyperion University of Bucharest, Romania, volume 5, issue 2, pages 42-48, June.
• Andrei – Mihai Cristea, 2017, "The Approach of the Accounting Information throught the Prism of Managerial Accounting," Hyperion Economic Journal, Faculty of Economic Sciences, Hyperion University of Bucharest, Romania, volume 5, issue 3, pages 15-19, September.
• Andrei – Mihai Cristea, 2017, "The Content and Quality of the Information Contained in the Financial Statements," Hyperion Economic Journal, Faculty of Economic Sciences, Hyperion University of Bucharest, Romania, volume 5, issue 4, pages 17-20, December.
• Nataliya Zdyrko, 2017, "Condition and Development Tendencies of State Financial Control in Ukraine," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 153-160, March.
• Inna Herasymovych, 2017, "Mechanisms and Tools of Accounting and Financial Engineering in Enterprise Management," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 25-32, March.
• Tetyana Kovbasa, 2017, "Ensuring the Relevance of Accounting Information in Forestry Enterprises," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 41-47, March.
• Nataliya Oliadnichuk & Olha Pidlubna, 2017, "Accounting of Export-Import Operations," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 48-56, March.
• Oleksandr Panadiy, 2017, "Enhancement the Effectiveness of Management Accounting Using Computer Network Technologies (On the Example of Experimental Base of National Academy of Agrarian Sciences of Ukraine)," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 57-67, March.
• Oksana Ponomarenko & Olha Leha, 2017, "Optimization of Accounting System Testing of Land Operations in Agricultural Formations," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 76-84, March.
• Viktoriya Ambarchian, 2017, "Accounting of Formation and Use of Reserves on Banks' Financial Assets: The Expected Losses Model," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 8-16, March.
• Oleh Sokil, 2017, "Concept of Accounting for Sustainable Development," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 85-92, March.
• Anna Kostiakova, 2017, "Methods of Accounting Expenses in Plant Growing," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 13-20, June.
• Svitlana Kuznetsova, 2017, "Evaluation of Accounting Information for Making Management Decisions," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 21-26, June.
• Anna Makarenko, 2017, "Diagnostic Assessment of Forest Management Accounting," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 36-42, June.
• Oleksandr Malyshkin, 2017, "Regulatory Support of Accounting in Poland and Ukraine in Context of EU Directives," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 43-49, June.
• Serhiy Ostapchuk, 2017, "Chinese Model of Land Use Accounting: Lessons for Ukraine," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 57-62, June.
• Lyudmyla Poslavska & Valentyna Yasyshena, 2017, "Specifics of Allocation of Indirect Expenses by Construction Enterprises," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 63-69, June.
• Volodymyr Shevchuk, 2017, "Methodological Issues of Accounting Intellectual Benefits in Context of Development of Modern Accounting Paradigm," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 70-78, June.
• Alla Kasych & Rayisa Tsyhan, 2017, "Concept of Accounting and Analytical Provision of Cash Flow Management," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 28-37, September.
• Svitlana Kuznetsova & Iryna Tykhanska, 2017, "Development of Accounting and Analytical Provision of Cost Calculation for the Stages of the Product Life Cycle," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 38-45, September.
• Maryna Pravdyuk & Tetyana Plakhtiy, 2017, "Necessity of Assessing the Quality of Financial Reporting," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 52-58, September.
• Kostyantyn Bezverkhiy, 2017, "Development of Tasks of Enterprise's Integrated Reporting," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 6-11, September.
• Viktor Zamlynskyy & Ruslana Varicheva, 2017, "Solution of the Problems of Interpersonal Relations in the Accounting Organization Process to Prevent Fraud and Strengthening of Enterprise's Economic Safety," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 13-19, December.
• Yuliya Zolotnytska, 2017, "Accounting Policy of Entities of Public Interest in the Terms of Reforming the Accounting System," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 28-32, December.
• Yevheniya Kaliuha & Yuliya Shenderivska, 2017, "Valuation of Biological Assets as the Element of Accounting Method," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 33-39, December.
• Antonina Korinenko, 2017, "Documentary Support for Accounting of Land Use Rights," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 40-45, December.
• Yuliya Bezdushna, 2017, "Information Support of Management of the Agrarian Sector of Economy: State and Prospects of Improvement," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 6-12, December.
• Vita Semanyuk, 2017, "Necessity of Fundamental Changes of Accounting Theory," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 75-80, December.
• Tetyana Yurchenko, 2017, "Accounting of Capital Costs for Improving Land," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 90-97, December.
• Yousef Jahmani & Hae Yeon Choi & Yonpae Park & Gavin Jiayun Wu, 2017, "The Value Relevance Of Other Comprehensive Income And Its Components," Accounting & Taxation, The Institute for Business and Finance Research, volume 9, issue 1, pages 1-11.
• Salem Lotfi Boumediene & Emna Boumediene & Ikram Amara, 2017, "The Impact Of Fair Value On Audit Quality: Evidence From Tunisia," Accounting & Taxation, The Institute for Business and Finance Research, volume 9, issue 1, pages 29-38.
• Ines Menchaoui & Jean-Luc Rossignol & Mohamed Ali Omri, 2017, "Fiscal Management Practices And Their Impact On Corporate Groups’ Fiscal Performance," Accounting & Taxation, The Institute for Business and Finance Research, volume 9, issue 1, pages 73-86.
• Diaeldin Osman & Conor O’leary & Mark Brimble & Yousef Jahmani, 2017, "Factors That Impact Attrition And Retention Rates For Accountancy Diploma Students: Evidence From Australia," Business Education and Accreditation, The Institute for Business and Finance Research, volume 9, issue 1, pages 91-113.
• Terrance Jalbert, 2017, "A Model For Forecasting Small Business Financial Statements And Firm Performance," Business Education and Accreditation, The Institute for Business and Finance Research, volume 9, issue 2, pages 61-84.
• Olayinka Akinlo & John Olayiwola, 2017, "Human Capital Reporting And Corporate Earnings: Evidence From Nigeria," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, volume 11, issue 1, pages 77-85.
• Ebrahim Mansour & Wasfi AL Salamat & Walid Masadeh, 2017, "The Impact Of Reliability Elements On Performance Indicators Of Jordanian Commercial Banks," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, volume 11, issue 1, pages 87-107.
• Ping Wang, 2017, "The Effect Of Accounting-Based Debt Covenant Disclosures On Shareholder Wealth," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, volume 11, issue 2, pages 61-78.
• Peter Harris & Katherine Kinkela & Liz Washington Arnold & Michelle Liu, 2017, "Corporate Accounting Malfeasance And Financial Reporting Restatements In The Post-Sarbanes-Oxley Era," Review of Business and Finance Studies, The Institute for Business and Finance Research, volume 8, issue 1, pages 41-48.
• Mitch Kramer, 2017, "Best Practices For Validation For An Upgrade Or New Erp System," Review of Business and Finance Studies, The Institute for Business and Finance Research, volume 8, issue 1, pages 79-82.
• Jovita Georgina Neri Vega & Rafael Gonzalez Zarza & Aaron Ivan Gonzalez Neri & Rafael Albertti Gonzalez Neri & Héctor Miguel González Neri, 2017, "Productive Processes, Costs And Competitiveness: The Case Of A Company Producer Of Tequila Artesanal, Procesos Productivos, Costos Y Competitividad: Caso Empresa Productora De Tequila Artesanal," Revista Global de Negocios, The Institute for Business and Finance Research, volume 5, issue 4, pages 91-101.
• Panagiotis Papadeas & Kossieri Evangelia & Katsouleas George, 2017, "The Role of Leverage to Profitability at a Time of Economic Crisis," International Business Research, Canadian Center of Science and Education, volume 10, issue 11, pages 70-78, November.
• Luminita IONESCU, 2017, "The Role of Entrepreneurs and Accountants in Fighting against Corruption," International Conference on Economic Sciences and Business Administration, Spiru Haret University, volume 4, issue 1, pages 220-227, November.
• Dumitru NICA & Laurentia Georgeta AVRAM, 2017, "Assets evaluation role in boosting activity in Romania," International Conference on Economic Sciences and Business Administration, Spiru Haret University, volume 4, issue 1, pages 301-313, November.
• Cecilia Ficco & Eliana Werbin, 2017, "Los Activos Intangibles en la Investigación Contable orientada al Mercado de Capitales: Revisión de la literatura empírica sobre su relevancia para la valoración de las Empresas," Revista de Economía y Estadística, Universidad Nacional de Córdoba, Facultad de Ciencias Económicas, Instituto de Economía y Finanzas, volume 55, issue 1, pages 7-43, Diciembre, DOI: 10.55444/2451.7321.2017.v55.n1.2836.
• Muhammad Nurul Houqe, 2017, "IFRS Adoption and Audit Fees-Evidence from New Zealand," International Journal of Business and Economics, School of Management Development, Feng Chia University, Taichung, Taiwan, volume 16, issue 1, pages 75-100, June.
• Akinobu Shuto & Norio Kitagawa & Naoki Futaesaku, 2017, "The Effect of Bank Monitoring on the Demand for Earnings Quality in Bond Contracts," IMES Discussion Paper Series, Institute for Monetary and Economic Studies, Bank of Japan, number 17-E-12, Dec.
• Gheorghe ZAMAN & Luminita IONESCU, 2017, "Accounting culture for preventing discimination in vulnerable communities," Romanian Journal of Economics, Institute of National Economy, volume 44, issue 1(53), pages 5-15, June.
• Soner Gokten (ed.), 2017, "Accounting and Corporate Reporting - Today and Tomorrow," Books, IntechOpen, number 4656, ISBN: ARRAY(0x7cf93938), June, DOI: 10.5772/66609.
• Belén Gill de Albornoz Noguer & Simona Rusanescu, 2017, "Foreign ownership and financial reporting quality in private subsidiaries," Working Papers. Serie EC, Instituto Valenciano de Investigaciones Económicas, S.A. (Ivie), number 2017-02, Aug.
• Nizar M. Alsharari Author-Email: nalsharari@uaeu.ac.ae; nizaralsharari@gmail.com, 2017, "Institutional Logics and ERP Implementation in Public Sector Agency," Journal of Developing Areas, Tennessee State University, College of Business, volume 51, issue 2, pages 417-425, April-Jun.
• Ali Mohammad Al-Attar & Bassam Mohammad Maali, 2017, "The EFFECT OF EARNINGS QUALITY ON THE PREDICTBAILITY OF ACCRUALS AND CASH FLOW MODELS IN FORCASTING FUTURE CASH FLOWS," Journal of Developing Areas, Tennessee State University, College of Business, volume 51, issue 2, pages 45-58, April-Jun.
• Elsayed Elsiefy & Walid ElGammal, 2017, "The effect of using fair value accounting on fundamental analysis: Some evidence from the emerging economies," Journal of Developing Areas, Tennessee State University, College of Business, volume 51, issue 3, pages 103-121, July-Sept.
• Bassam Mohammad Maali & Ali Al-Attar, 2017, "Corporate Disclosure and Cultural Values: A Test for Multinational Corporations," Journal of Developing Areas, Tennessee State University, College of Business, volume 51, issue 3, pages 251-265, July-Sept.
• Natalia SKOROBOGATOVA, 2017, "Methodological Aspects Of Development And Implementation Of Management Policy At Industrial Enterprises," CES Working Papers, Centre for European Studies, Alexandru Ioan Cuza University, volume 9, issue 1, pages 58-77, April.
• Marin Mirea, 2017, "Social Assistance And Its Importance In Economy," Junior Scientific Researcher, SC Research Publishing SRL, volume 3, issue 2, pages 26-41, November.
• Muhammad Rifky Santoso & Minda Muliana br Sebayang, 2017, "A Glimpse Of Positive Accounting Theory (Pat)," Junior Scientific Researcher, SC Research Publishing SRL, volume 3, issue 2, pages 70-77, November.