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

2017

• Itay Goldstein & Liyan Yang, 2017, "Information Disclosure in Financial Markets," Annual Review of Financial Economics, Annual Reviews, volume 9, issue 1, pages 101-125, November, DOI: 10.1146/annurev-financial-110716-03.
• Yuri Biondi & Feng Zhou, 2017, "Interbank Credit and the Money Manufacturing Process. A Systemic Perspective on Financial Stability," Papers, arXiv.org, number 1702.08774, Feb.
• Mariana MAN & Bogdan RAVA?, 2017, "Implementation Of Management Accounting Tools – Solution To Enhance The Performance Of Public Capital Companies In Difficulty. Case Study: Romanian Television Company," Internal Auditing and Risk Management, Athenaeum University of Bucharest, volume 45, issue 1, pages 1-15, March.
• Liliana MANEA, 2017, "How To Use Financial Statements Within The Global Economic Analysis Trend," Internal Auditing and Risk Management, Athenaeum University of Bucharest, volume 45, issue 1, pages 16-24, March.
• Liliana MANEA, 2017, "Adjusting Vat In Case Of Insolvency Procedures Under The Romanian Fiscal Code And Accountancy Law," Internal Auditing and Risk Management, Athenaeum University of Bucharest, volume 47, issue 3, pages 52-59, Supplemen.
• Ana-Maria MAFTEI URSU & Mariana MAN, 2017, "Conceptual Delimitations And Regulation On The Professional Judgment In Accounting," Internal Auditing and Risk Management, Athenaeum University of Bucharest, volume 47, issue 3, pages 83-92, Supplemen.
• Jatinder Pal Singh, 2017, "Hedge accounting under IFRS 9: an analysis of reforms," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 15, issue 145, pages 103-103, February.
• Marian SACARIN, 2017, "IFRS 16 “Leases” – consequences on the financial statements and financial indicators," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 15, issue 145, pages 114-114, February.
• Samin KOHANSAL & Shoeyb ROSTAMI & Zeynab ROSTAMI, 2017, "The impact of conditional and unconditional conservatism on trade credit: evidence of Tehran Stock Exchange," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 15, issue 145, pages 1-93, February.
• Gary COKINS & Sorinel CAPUSNEANU & Dan Ioan TOPOR & Oana Raluca Ivan, 2017, "The hidden costs of self-management services in the accounting activity of a company," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 15, issue 146, pages 244-244.
• Doina PRODAN-PALADE, 2017, "Bankruptcy risk prediction models based on artificial neural networks," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 15, issue 147, pages 418-418.
• Maria-Silvia Sandulescu, 2017, "Impression management – an international perspective," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 15, issue 148, pages 605-605.
• Ramona Jurubita, 2017, "The digital economic chain – ICT in the loop of the OECD regulations," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 15, issue 148, pages 655-655.
• Shujahat Haider Hashmi & Munawar Hussain & Raja Muhammad Ahsan Ilyas & Muhammad Asif Khan, 2017, "Sensitivity analysis for the determinants of investment appraisal," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 15, issue 148, pages 686-686.
• Ana Lalevic-Filipovic & Radivoje Drobnjak, 2017, "Business Ethics Through The Prism Of Moral Dilemmas Of The Accounting Profession In Montenegro," Economic Thought and Practice, Department of Economics and Business, University of Dubrovnik, volume 26, issue 1, pages 301-319, june.
• Nadiya Khocha, 2017, "The Organization Of Management Accounting At Small Enterprises In Ukraine," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", volume 3, issue 4, DOI: 10.30525/2256-0742/2017-3-4-271-279.
• Iana Volkovska, 2017, "Inspection Of Management Accounting Status At The Enterprise," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", volume 3, issue 4, DOI: 10.30525/2256-0742/2017-3-4-24-31.
• Ludmila Batchenko & Maryna Dielini, 2017, "International Aspects Of State Regulation Of Socio-Economic Responsibility Of Entrepreneurship: Experience For Ukraine," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", volume 3, issue 5, DOI: 10.30525/2256-0742/2017-3-5-13-18.
• Olesia Lemishovska, 2017, "Economic Categories Of "Amortization" And "Depreciation": The History Of Accounting Concept Formation And Development," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", volume 3, issue 5, DOI: 10.30525/2256-0742/2017-3-5-260-267.
• Yuliia Klius & Vira Chizh, 2017, "Strategic Analysis Of The Effective Development Of Industrial Enterprises On The Basis Of The Use Of "Corporate Innovation Management Chart"," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", volume 3, issue 5, DOI: 10.30525/2256-0742/2017-3-5-281-288.
• Darya Trachova, 2017, "Role Of State Protectionism In Depreciation Policy Formation," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", volume 3, issue 5, DOI: 10.30525/2256-0742/2017-3-5-407-411.
• Fabrizio Dabbene & Marco Roberti Vittory, 2017, "Ifrs 9, the deep impact on credit risk and banking business," BANCARIA, Bancaria Editrice, volume 4, pages 2-17, April.
• Luciano Bruccola, 2017, "Ifrs9 adoption, the impact on the Lease sector," BANCARIA, Bancaria Editrice, volume 11, pages 64-71, November.
• Osama M. Al-Hares (Correspondnce author) & Kashif Saleem, 2017, "Islamic Banks Financial Performance and Implications of Basel III Standards in the GCC: An Empirical Analysis," Review of Economics & Finance, Better Advances Press, Canada, volume 7, pages 80-97, February.
• Prasanna Krishna & Ramanathan Geeta & Arora Bharat, 2017, "Family Ownership, Earnings Informativeness, and Role of Audit Committees: An Empirical Investigation in India," Review of Economics & Finance, Better Advances Press, Canada, volume 9, pages 57-70, August.
• Fanya Filipova & Daniela Georgieva & Bistra Nikolaeva Nikolova & Reni Petrova & Iliyan Hristov, 2017, "Problems and Prospects of Accounting Education," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 1, pages 136-177.
• Francois Coetzee & Pieter Buys, 2017, "Independent Review Or Audit? The Sme Implications Worth Pondering," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
• Rosario Roca & Francesco Potente & Luca Giulio Ciavoliello & Alessandro Conciarelli & Giovanni Diprizio & Lanfranco Lodi & Roberto Mosca & Tommaso Perez & Jacopo Raponi & Emiliano Sabatini & Antonio S, 2017, "Risks and challenges of complex financial isntruments: an analysis of SSM banks," Questioni di Economia e Finanza (Occasional Papers), Bank of Italy, Economic Research and International Relations Area, number 417, Dec.
• Muhammad Shahzad Ijaz & Ahmed Imran Hunjra & Rauf I Azam, 2017, "Forewarning Bankruptcy: An Indigenous Model for Pakistan," Business & Economic Review, Institute of Management Sciences, Peshawar, Pakistan, volume 9, issue 4, pages 259-286, December, DOI: dx.doi.org/10.22547/BER/9.4.12.
• Milutin Živanović, 2017, "Razlike U Računovodstvenom Tretmanu Interno Generisanog I Stečenog Gudvila – Uzroci, Posledice I Doslednost (Differences In The Accounting Treatment Of Internally Generated Goodwill And Acquired Goodwill - Causes, Consequences And Consistency)," Ekonomske ideje i praksa, Faculty of Economics and Business, University of Belgrade, issue 25, pages 69-87, June.
• Iftekhar Hasan & Chun‐Keung (Stan) Hoi & Qiang Wu & Hao Zhang, 2017, "Does Social Capital Matter in Corporate Decisions? Evidence from Corporate Tax Avoidance," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 55, issue 3, pages 629-668, June, DOI: 10.1111/1475-679X.12159.
• LAVAL Valerian, 2017, "Impact Of Educational Csr On Regional Business," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, volume 69, issue 1, pages 88-108, April.
• GABAN Lucian & RUS Ionut - Marius & FETITA Alin, 2017, "An Econometric Approach Of The Banking Risks - Case Of Central And Est European Countries," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, volume 69, issue 2, pages 73-86, August.
• GENCIA Adrian & MATES Dorel, 2017, "Financial Ratio Analysys - A Comparative Setting On Accounting Data And Distortions Caused By The Ifrs Convergence Process," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, volume 69, issue 2, pages 87-97, August.
• ION Elena Iuliana & MAN Mariana, 2017, "Assessment Of The Company'S Performance In Terms Of Gains And Losses From Revaluation Of Fixed Assets Recorded In Equity," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, volume 69, issue 2, pages 98-108, August.
• POP Ioana & MAN Mariana, 2017, "Some Insight Into The Perception Of Romanian Managers Regarding Financial Reporting Quality," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, volume 69, issue 3, pages 94-101, August.
• CIUHUREANU Alina-Teodora, 2017, "Accounting Information Integration In The Triangle Financing - Investment - Dividend. Options Within Economic Entities In Central Region," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, volume 69, issue 4, pages 68-83, November.
• COMANICIU Carmen, 2017, "Social Security Contributions In The European Union - Similarities And Differences," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, volume 69, issue 5, pages 22-34, December.
• Ester Chen & Ilanit Gavious & Nadav Steinberg, 2017, "Dividends from Unrealized Earnings and Default Risk," Bank of Israel Working Papers, Bank of Israel, number 2017.05, Jun.
• Д-Р Георги Николов, 2017, "Концептуален Анализ На Новия Модел На Очакваните Загуби За Обезценка На Финансови Активи," ICPA Articles, Institute of Certified Public Accountants, volume 2017, issue 2, pages 1-19.
• Доц. Д-Р Валентина Станева, 2017, "Методически Подходи При Определянето На Счетоводната Оценка На Материалните Запаси," ICPA Articles, Institute of Certified Public Accountants, volume 2017, issue 4, pages 1-11.
• Доц. Д-Р Валентина Станева, 2017, "Методически Подходи При Определянето На Счетоводната Оценка На Материалните Запаси," ICPA Articles, Institute of Certified Public Accountants, volume 2017, issue 4, pages 1-11.
• Biondi Yuri, 2017, "The Firm as an Enterprise Entity and the Tax Avoidance Conundrum: Perspectives from Accounting Theory and Policy," Accounting, Economics, and Law: A Convivium, De Gruyter, volume 7, issue 1, pages 1-9, April, DOI: 10.1515/ael-2017-0001.
• Sunder Shyam, 2017, "Financial Regulation for a Better Society," Accounting, Economics, and Law: A Convivium, De Gruyter, volume 7, issue 2, pages 51-58, July, DOI: 10.1515/ael-2017-0013.
• Biondi Yuri & Boisseau-Sierra Marion, 2017, "Pension Obligations in the European Union: A Case Study for Accounting Policy," Accounting, Economics, and Law: A Convivium, De Gruyter, volume 7, issue 3, pages 1-27, December, DOI: 10.1515/ael-2017-0027.
• Casajus André & Labrenz Helfried, 2017, "Recognition of Non-Controlling Interest in Consolidated Financial Statements Based on Property Rights," Review of Law & Economics, De Gruyter, volume 13, issue 3, pages 1-23, November, DOI: 10.1515/rle-2015-0050.
• Mihail DIMITRIU, 2017, "New Accounting Opportunities And Related Creation And Development Of Virtual Space," Contemporary Economy Journal, Constantin Brancoveanu University, volume 2, issue 1, pages 109-125.
• Cristina Aurora BUNEA-BONTA?, 2017, "Lease Accounting Under Ifrs 16 And Ias 17 - A Comparative Approach," Contemporary Economy Journal, Constantin Brancoveanu University, volume 2, issue 2, pages 78-84.
• Nicoleta PAVEL, 2017, "The Application Of International Financial Reporting Standards - Opportunity And Challenge," Contemporary Economy Journal, Constantin Brancoveanu University, volume 2, issue 3, pages 134-185.
• Daniel Petru VÂRTEIU, 2017, "The Auditing Of European Funds, A Mission Based On Agreed-Upon Procedures," Contemporary Economy Journal, Constantin Brancoveanu University, volume 2, issue 3, pages 186-195.
• Andreea Elena DREGHICIU, 2017, "Possible Options Of The Entities Concerning The Reserves' Treatment From Reevaluation And Historical Cost'S Return," Contemporary Economy Journal, Constantin Brancoveanu University, volume 2, issue 3, pages 5-23.
• Elena Doina, Dascalu & Bogdan Narcis, Fîrtescu, 2017, "The Excessive Deficit, A Tool To Improve The Economic Governance In The Eu Member States," Management Strategies Journal, Constantin Brancoveanu University, volume 35, issue 1, pages 128-135.
• Erincz, Alicia, 2017, "Accounting Practices During The Economic Crisis," Management Strategies Journal, Constantin Brancoveanu University, volume 35, issue 1, pages 136-142.
• Radu, Florin, 2017, "The Necessity Of An Accounting History," Management Strategies Journal, Constantin Brancoveanu University, volume 35, issue 1, pages 153-158.
• Radu, Florin, 2017, "Ways To Reconcile Financial Accounting And Management Accounting," Management Strategies Journal, Constantin Brancoveanu University, volume 35, issue 1, pages 159-162.
• Gheorghe, Holt, 2017, "Economic Result Under The Influence Of Specific Accounting Principles," Management Strategies Journal, Constantin Brancoveanu University, volume 35, issue 1, pages 194-197.
• Gheorghe, Holt, 2017, "International Accounting Harmonization Process Influences On The Evolution Of Romanian Accounting System," Management Strategies Journal, Constantin Brancoveanu University, volume 35, issue 1, pages 198-202.
• Laura Panoiu & Dorina Luta, 2017, "Union Of Capital Markets - An Initiative Of The European Union," Management Strategies Journal, Constantin Brancoveanu University, volume 35, issue 1, pages 203-209.
• Dorina, Luta, 2017, "Impact Of International Financial Reporting Standards On An Entity-S Financial Status And Performance," Management Strategies Journal, Constantin Brancoveanu University, volume 35, issue 1, pages 218-223.
• Victor Munteanu & Monica PetruNa Zamfir (Maaliky) & Cristian Florian Florea, 2017, "The Relevance Of The Application In The Reporting Of Comprehensive Income Of Ifrs," Management Strategies Journal, Constantin Brancoveanu University, volume 35, issue 1, pages 231-241.
• Franco Visani & F. Marta L. Di Lascio & Silvia Gardini, 2017, "The impact of institutional and cultural factors on the use ofnon-GAAP financial measures. International evidence fromthe oil and gas industry," BEMPS - Bozen Economics & Management Paper Series, Faculty of Economics and Management at the Free University of Bozen, number BEMPS41, May.
• Silvia Gardini & F. Marta L. Di Lascio & Franco Visani, 2017, "Opportunism in disclosing pro-forma indicators: rationale and contextual drivers," BEMPS - Bozen Economics & Management Paper Series, Faculty of Economics and Management at the Free University of Bozen, number BEMPS42, May.
• Stéphanie Serve & Louis François Le Glass, 2017, "Les universités françaises depuis le passage à l'autonomie : vers de nouveaux outils d'analyse financière ?," Revue d'économie financière, Association d'économie financière, volume 0, issue 2, pages 265-296.
• Vladan Martić & Ana Lalević-Filipović & Milivoje Radović, 2017, "XBRL Implementation in the Banking Sector in Montenegro," Journal of Central Banking Theory and Practice, Central bank of Montenegro, volume 6, issue 2, pages 5-22.
• Thomas A. Gresik & Kai A. Konrad, 2017, "Tax Havens, Accounting Experts, and Fee-Setting Rules," CESifo Working Paper Series, CESifo, number 6774.
• Florian Eugster & Alexander F. Wagner, 2017, "Earning Investor Trust: The Role of Past Earnings Management," Swiss Finance Institute Research Paper Series, Swiss Finance Institute, number 17-31, May, revised Mar 2018.
• Biljana Seistrajkova, 2017, "Short Selling and the Subsequent Performance of Initial Public Offerings," Swiss Finance Institute Research Paper Series, Swiss Finance Institute, number 17-49, Aug.
• Andreea Mihaela MARIN, 2017, "The Perception of the Romanian Economic Environment Regarding the Adoption of the International Financial Reporting Standards," North Economic Review, Technical University of Cluj Napoca, Department of Economics and Physics, volume 1, issue 1, pages 174-178, October.
• Csongor CSŐSZ & Tímea RÉTI, 2017, "The Taxation And The Countries Competitiveness," Management Intercultural, Romanian Foundation for Business Intelligence, Editorial Department, issue 38, pages 113-119, June.
• Inesa TOFANICA & Emil HOROMNEA & Mihaela CHIRIAC, 2017, "Ifrs In Romanian Banking System. Limits And Challenges," Law, Society & Organisations, Romanian Foundation for Business Intelligence, Editorial Department, issue 2 (1/2017, pages 41-45, July.
• Ludmila PROFIR, 2017, "Financial Performance Analysis Based On The Profit And Loss Statement," Law, Society & Organisations, Romanian Foundation for Business Intelligence, Editorial Department, issue 2 (1/2017, pages 47-51, July.
• Gurgen KALASHYAN, 2017, "Accounting For Contingent Considerations In Business Combinations," Law, Society & Organisations, Romanian Foundation for Business Intelligence, Editorial Department, issue 2 (1/2017, pages 53-56, July.
• Csongor CSŐSZ, 2017, "The Dividend Rate Of The Premium Entities Listed On Bse," Law, Society & Organisations, Romanian Foundation for Business Intelligence, Editorial Department, issue 3 (2/2017, pages 107-112, December.
• Daniel Petru VARTEIU, 2017, "Accounting Of Agricultural Activities And European Funds," Law, Society & Organisations, Romanian Foundation for Business Intelligence, Editorial Department, issue 3 (2/2017, pages 113-117, December.
• Éva DARABOS & Bernadett BÉRESNÉ MÁRTHA, 2017, "Trends Of The Factoring Turnover In International Comparisons," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 13, pages 143-150, May.
• Flavius-Andrei GUINEA, 2017, "Managerial Accounting System: Utility, Practice, Manipulation, Normalization," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 13, pages 85-91, May.
• Boby COSTI & Marius BOIŢĂ & Gheorghe PRIBEANU & Luminita PĂIUŞAN & Ionela Mihaela MILUTIN & Eduard AJTAY, 2017, "Cash Flow-Financial Planning Tool In The Tourism Units," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 13, pages 93-99, May.
• Laura-Alexandra MORTURĂ & Daniel Petru VÂRTEIU & Andreea Elena DREGHICIU, 2017, "Procedures And Techiques Specific To Creative Accounting Used In Registering The Exchange Rate Differences," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 15, pages 407-411, December.
• Ștefan BUNEA, 2017, "The Contribution Of Accounting Disciplines To Developing Professional And Personal Skills," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 15, pages 443-450, December.
• Luminita PAIUSAN & Marius BOITA & Boby COSTI & Adina Maria MOTICA & Meda DECEBAL & Eduard AJTAY, 2017, "Creative Accounting Techniques On Equity And Liabilities To Tourism Entities," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 15, pages 451-458, December.
• Jorge Armando Rodríguez & Javier �vila Mahecha, 2017, "La carga tributaria sobre los ingresos laborales y de capital en Colombia: el caso del impuesto sobre la renta y el IVA," Revista Cuadernos de Economia, Universidad Nacional de Colombia, FCE, CID, volume 36, issue 72.
• Claudia Orellana Fuentes & Digna Az�a �lvarez, 2017, "Aplicación del modelo de revaluación de propiedades, planta y equipo en empresas chilenas del sector energético," Estudios Gerenciales, Universidad Icesi, volume 33, issue 142, pages 102-111.
• María del Carmen Ruíz Sánchez, 2017, "Preparación en normas internacionales de información financiera en las Pymes de Villavicencio – Colombia," Revista Tendencias, Universidad de Narino, volume 18, issue 2, pages 27-44, DOI: 10.22267/rtend.171802.74.
• José Luis Villarreal & Jorge Xavier Córdoba Martínez, 2017, "Fundamentos para el estudio de las corrientes de investigación en contabilidad," Revista Tendencias, Universidad de Narino, volume 18, issue 2, pages 139-151, DOI: 10.22267/rtend.171802.81.
• Ormazabal, Gaizka & Duro, Miguel & Heese, Jonas, 2017, "Does the Public Disclosure of the SEC’s Oversight Actions Matter?," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 12145, Jul.
• Ormazabal, Gaizka & Badia, Marc & Duro, Miguel & Jorgensen, Bjorn N., 2017, "Market-wide Effects of Off-Balance Sheet Disclosures:," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 12152, Jul.
• Spagnolo, Giancarlo & Buccirossi, Paolo & Immordino, Giovanni, 2017, "Whistleblower Rewards, False Reports, and Corporate Fraud," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 12260, Aug.
• Ferreira, Daniel & Athanasakou, Vasiliki & Goh, Lisa, 2017, "Changes in CEO Stock Option Grants: A Look at the Numbers," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 12318, Sep.
• Sarra KAISS & Nezha BAGHAR & Mounime EL KABBOURI, 2017, "Theoretical bases on the nature of goodwill," Turkish Economic Review, EconSciences Journals, volume 4, issue 4, pages 419-428, December.
• Handan ÇAM, 2017, "3rd International conference on social sciences & education research," Journal of Economic and Social Thought, EconSciences Journals, volume 4, issue 3, pages 352-353, Seprember.
• Iulia Jianu & Ionel Jianu & Carmen Turlea, 2017, "Measuring the Company’s Real Performance by Physical Capital Maintenance," ECONOMIC COMPUTATION AND ECONOMIC CYBERNETICS STUDIES AND RESEARCH, Faculty of Economic Cybernetics, Statistics and Informatics, volume 51, issue 1, pages 37-57.
• Victoria BOGDAN & Claudia Diana SABĂU POPA & Mărioara BELENEŞI & Vasile BURJA & Dorina Nicoleta POPA, 2017, "Empirical Analysis of Intellectual Capital Disclosure and Financial Performance – Romanian Evidence," ECONOMIC COMPUTATION AND ECONOMIC CYBERNETICS STUDIES AND RESEARCH, Faculty of Economic Cybernetics, Statistics and Informatics, volume 51, issue 2, pages 125-143.
• Силвия Костова & Крум Крумов & Пенко Димитров & Любомир Терзиев, 2017, "Правни И Методически Аспекти На Одита Върху Обществените Поръчки," Scientific Research Almanac, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, volume 24, issue 1 Year 20, pages 92-120.
• Ирина Пъшева, 2017, "Възможности За Оценяване На Финансовите Инструменти В Контекста На Актуалните Изисквания Съгласно Мсфо 9 Финансови Инструменти," Almanac of PhD Students, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, volume 13, issue 13 Year 2, pages 266-283.
• Здравка Киричева, 2017, "Традиционната И Модерната Търговия На Дребно – Динамика, Тенденции И Счетоводно-Организационни Аспекти," Almanac of PhD Students, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, volume 13, issue 13 Year 2, pages 297-309.
• Марий Стоянов, 2017, "Счетоводни Аспекти На Режима „Касова Отчетност На Ддс” В Предприятията От Товарния Автотранспорт," Almanac of PhD Students, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, volume 13, issue 13 Year 2, pages 310-326.
• Вера Петрова, 2017, "Изследване Нагласите На Професионалната Счетоводна Общност В България Относно Счетоводното Отчитане На Финансовите Резултати," Almanac of PhD Students, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, volume 13, issue 13 Year 2, pages 351-372.
• Reni Petrova, 2017, "Completeness And Timeliness Of The Annual Financial Statements Published By Bulgarian Enterprises," Business Management, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 3 Year 20, pages 63-82.
• Рени Петрова, 2017, "Пълнота И Своевременност На Публикуването На Годишните Финансови Отчети На Български Предприятия," Business Management, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 3 Year 20, pages 73-92.
• Калин Калев, 2017, "Анализ На Връзката Между Риска И Равнището На Неговите Оповестявания Във Финансовите Отчети На Банките," Electronic magazine "Dialogue", D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 2 Year 20, pages 39-62.
• Надежда Попова-Йосифова, 2017, "Концептуална Рамка За Финансова Отчетност – Дискусионни Въпроси И Перспективи," Electronic magazine "Dialogue", D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 4 Year 20, pages 19-36.
• Riana Iren RADU & Iuliana Oana MIHAI & Violeta ISAI, 2017, "Considerations Regarding the Assessment Capacity and Recognition in Accounting of Human Capital," Risk in Contemporary Economy, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, pages 135-145.
• Aude Deville & Claudine Mangen & Véronique Pérès, 2017, "Comprendre les motivations des étudiants en filière CCA : une étude exploratoire - Understanding students motivations in the auditing/accounting programs: an exploratory research," Revue Finance Contrôle Stratégie, revues.org, volume 20, issue 3, pages 1-15, September.
• Gaëtan Le Quang, 2017, ""Taking Diversity into Account": the Diversity of Financial Institutions and Accounting Regulation," EconomiX Working Papers, University of Paris Nanterre, EconomiX, number 2017-10.
• Larmande, François & Stolowy, Hervé, 2017, "Managerial Risk Aversion and Accounting Conservatism," HEC Research Papers Series, HEC Paris, number 1215, Jun, revised 27 Jul 2017.
• Paugam, Luc & Casta, Jean-François & Stolowy, Hervé, 2017, "Non-Additivity in Accounting Valuation: Theory and Applications," HEC Research Papers Series, HEC Paris, number 1227, Aug, revised 28 Nov 2017.
• Lee, Charles M. C. & So, Eric C. & Wang, Charles C. Y., 2017, "Evaluating Firm-Level Expected-Return Proxies," Research Papers, Stanford University, Graduate School of Business, number 3188, Jun.
• McNichols, Maureen & Beaver, William H. & Wang, Zach Zhiguang, 2017, "Increased Information Content of Earnings Announcements in the 21st Century: An Empirical Investigation," Research Papers, Stanford University, Graduate School of Business, number repec:ecl:stabus:3616, Nov.
• Abdul Hamid Habbe, 2017, "Estimation Error of Earnings Information: A Test of Representativeness and Anchoring-adjustment Heuristic," International Journal of Economics and Financial Issues, Econjournals, volume 7, issue 1, pages 224-233.
• Andreas Andreas, 2017, "Analysis of Operating Cash Flow to Detect Real Activity Manipulation and Its Effect on Market Performance," International Journal of Economics and Financial Issues, Econjournals, volume 7, issue 1, pages 524-529.
• Ach Maulidi, 2017, "The Investigation and Elimination of Public Procurement Fraud in Government Sectors (A Case Study in Indonesia's Procurement System: Cases from 2006 to 2012)," International Journal of Economics and Financial Issues, Econjournals, volume 7, issue 2, pages 145-154.
• Laith Akram Muflih Al-Qudah & Yusuf Ali Khalaf Al-Hroot, 2017, "The Implementing Activity-based Costing Technique and Its Impact on Profitability: A Study of Listed Manufacturing Companies in Jordan," International Journal of Economics and Financial Issues, Econjournals, volume 7, issue 2, pages 271-276.
• Amneh Alkurdi & Munther Al-Nimer & Mohammad Dabaghia, 2017, "Accounting Conservatism and Ownership Structure Effect: Evidence from Industrial and Financial Jordanian Listed Companies," International Journal of Economics and Financial Issues, Econjournals, volume 7, issue 2, pages 608-619.
• Uwalomwa Uwuigbe & Olubukola Ranti Uwuigbe & Moyosore Esther Durodola & Jimoh Jafaru & Rehimetu Jimoh, 2017, "International Financial Reporting Standard Adoption and Value Relevance of Accounting Information in Nigeria," International Journal of Economics and Financial Issues, Econjournals, volume 7, issue 3, pages 1-8.
• Ahmad Ibrahim Karajeh & Mohd Yussoff B. Ibrahim, 2017, "Impact of Audit Committee on the Association Between Financial Reporting Quality and Shareholder Value," International Journal of Economics and Financial Issues, Econjournals, volume 7, issue 3, pages 14-19.
• Mohammad Reza Pour Hosein & Morteza Hassanzadeh & Seyedeh Saeedeh Hashemi, 2017, "Evaluating the Benefits of New Financial System (Accrual Accounting) Establishment in Medical and Health Care Sciences, Guilan University," International Journal of Economics and Financial Issues, Econjournals, volume 7, issue 3, pages 286-291.
• Ahmad Ahed Bader & Mousa Mohammad Abdullah Saleh, 2017, "Evidence on the Extent of Cosmetic Earnings and Revenues Management by Jordanian Companies," International Journal of Economics and Financial Issues, Econjournals, volume 7, issue 3, pages 20-30.
• Mohammad Taleghani, 2017, "Synergistic Role of Balanced Scorecard/Activity Based Costing and Goal Programming Combined Model on Strategic Cost Management," International Journal of Economics and Financial Issues, Econjournals, volume 7, issue 3, pages 586-593.
• Pritpal Singh Bhullar, 2017, "Empirical Analysis of Operating Efficiency and Firm Value: A Study of Fast Moving Consumer Goods and Pharmaceutical Sector in India," International Journal of Economics and Financial Issues, Econjournals, volume 7, issue 3, pages 671-675.
• Hojatollah Atashi Golestani & Seyyed Mohammad Hosseini & Ehsan Mehrjoo, 2017, "Separating and Merging Cash Flows: Investigating Five-element Cash Flows Statement," International Journal of Economics and Financial Issues, Econjournals, volume 7, issue 4, pages 54-61.
• Mohammed Abdullah Al-Momani & Mohammed Ibrahim Obeidat, 2017, "Towards More Understanding of the Financial Leverage Controversy: The Evidence of the Industrial Firms at Amman Stock Exchange," International Journal of Economics and Financial Issues, Econjournals, volume 7, issue 4, pages 189-198.
• Hasyyati Yusrina & Mukhtaruddin Mukhtaruddin & Luk Luk Fuadah & Zunaidah Sulong, 2017, "International Financial Reporting Standards Convergence and Quality of Accounting Information: Evidence from Indonesia," International Journal of Economics and Financial Issues, Econjournals, volume 7, issue 4, pages 433-447.
• Federica Doni & Silvia Rossetti & Roberto Verona, 2017, "Performance Reporting Choices after the Adoption of IAS 1 Revised: Comparative Evidence from Europe and the USA," International Journal of Economics and Financial Issues, Econjournals, volume 7, issue 4, pages 558-574.
• Mahmoud Atallah Al-Neimat & Talib Mohammad Musa Warred, 2017, "Impact of the Foreign Banks Entry on the Accounting Profits of the Jordanian Commercial Banks (1995 2015)," International Journal of Economics and Financial Issues, Econjournals, volume 7, issue 5, pages 78-85.
• Yassaman Khalili & Hossein Fakhari & Esfandiar Malekian & Hassanali Aghajani, 2017, "The Identification of Effective Factors on Intellectual Capital Reporting of the Universities of Iran," International Journal of Economics and Financial Issues, Econjournals, volume 7, issue 5, pages 345-350.
• Safaa Ibrahim Mahmood Al-Nuaim & Safaa Ibrahim Mahmood Al-Nuaim & Safaa Ibrahim Mahmood Al-Nuaim & Rapiah Mohamed & Jamal Mohammed Esmail Alekam, 2017, "The Link between Information Technology, Activity-based Costing Implementation and Organizational Performance," International Review of Management and Marketing, Econjournals, volume 7, issue 1, pages 452-457.
• Marek Potkány & Petr Novák & Róbert Kovác & Miloš Hitka, 2017, "Innovation of a Technological Product with Utilizing the Target Costing Methodology," International Review of Management and Marketing, Econjournals, volume 7, issue 2, pages 130-137.
• Adeeb Abdulwahab Al-Hebry & Ebrahim Mohammed Al-Matari, 2017, "A Critical Study of Cost Approaches in the Accounting Thought: Conceptual Study," International Review of Management and Marketing, Econjournals, volume 7, issue 3, pages 105-112.
• Mahmoud Nassar & Lina Warrad & Yousef Abu Siam, 2017, "The Implementation of Enterprise Resource Planning System within Jordanian Industrial Sector," International Review of Management and Marketing, Econjournals, volume 7, issue 3, pages 179-187.
• Erdinç KARADENÝZ & Levent KOÞAN, 2017, "Hastane Hizmetleri Sektörünün Aktif ve Özsermaye Karlýlýk Performansýnýn Analizi: Hastane Hizmetleri Sektör Bilançolarýnda Bir Araþtýrma," Isletme ve Iktisat Calismalari Dergisi, Econjournals, volume 5, issue 1, pages 37-47.
• Ýncilay ERDURU & Ali DERAN & Serpil ÇELÝK, 2017, "Muhasebe Eðitimi Alan Öðrencilerin Muhasebe Mesleðine Bakýþ Açýlarýnýn Ýncelenmesi: Ömer Halisdemir Üniversitesi Örneði," Isletme ve Iktisat Calismalari Dergisi, Econjournals, volume 5, issue 2, pages 34-48.
• Zeki DOÐAN & Fatma ÇITAK, 2017, "Hileli Finansal Raporlamada Ýç Denetçilerin Sorumluluðununun Tespitine Ýliþkin Bir Araþtýrma," Isletme ve Iktisat Calismalari Dergisi, Econjournals, volume 5, issue 2, pages 49-62.
• Ali Deran & Abitter Özulucan & Seçkin Arslan, 2017, "Araþtýrma ve Geliþtirme Giderlerinin Vergi Mevzuatý, Ar-Ge Ýle Ýlgili Yasal Düzenlemeler; Tekdüzen Muhasebe Sistemi ve 38 No’lu Türkiye Muhasebe Standardýna Göre Muhasebeleþtirilmesi," Isletme ve Iktisat Calismalari Dergisi, Econjournals, volume 5, issue 4, pages 27-43.
• Aurelia DUMITRU & Andrei Bogdan BUDICA & Adrian Florin BUDICA, 2017, "The Characteristics Of The Information Contained In The Synthesis Reports," Social Sciences and Education Research Review, Department of Communication, Journalism and Education Sciences, University of Craiova, volume 4, issue 1, pages 125-135, August.
• Aurelia Dumitru & Andrei Bogdan Budica & Adrian Florin Budica & Alina Georgiana Motoi, 2017, "The accounting of the grant funds and subsidies," Social Sciences and Education Research Review, Department of Communication, Journalism and Education Sciences, University of Craiova, volume 4, issue 2, pages 190-208, December.
• Ji, Xu-dong & Lu, Wei & Qu, Wen, 2017, "Voluntary Disclosure of Internal Control Weakness and Earnings Quality: Evidence From China," The International Journal of Accounting, Elsevier, volume 52, issue 1, pages 27-44, DOI: 10.1016/j.intacc.2017.01.007.
• Bierey, Martin & Schmidt, Martin, 2017, "Banks' Use of Accounting Discretion and Regulatory Intervention: The Case of European Banks' Impairments on Greek Government Bonds," The International Journal of Accounting, Elsevier, volume 52, issue 2, pages 122-141, DOI: 10.1016/j.intacc.2017.01.002.
• Du, Xingqiang & Jian, Wei & Lai, Shaojuan, 2017, "Do Foreign Directors Mitigate Earnings Management? Evidence From China," The International Journal of Accounting, Elsevier, volume 52, issue 2, pages 142-177, DOI: 10.1016/j.intacc.2017.04.002.
• Anagnostopoulou, Seraina C., 2017, "Accounting Quality and Loan Pricing: The Effect of Cross-country Differences in Legal Enforcement," The International Journal of Accounting, Elsevier, volume 52, issue 2, pages 178-200, DOI: 10.1016/j.intacc.2016.11.001.
• Cai, Weixing & Lee, Edward & Wu, Zhenyu & Xu, Alice Liang & Zeng, Cheng (Colin), 2017, "Do Economic Incentives of Controlling Shareholders Influence Corporate Social Responsibility Disclosure? A Natural Experiment," The International Journal of Accounting, Elsevier, volume 52, issue 3, pages 238-250, DOI: 10.1016/j.intacc.2017.07.002.
• Lin, Kenny Z. & Cheng, Suwina & Zhang, Fang, 2017, "Corporate Social Responsibility, Institutional Environments, and Tax Avoidance: Evidence from a Subnational Comparison in China," The International Journal of Accounting, Elsevier, volume 52, issue 4, pages 303-318, DOI: 10.1016/j.intacc.2017.11.002.
• Lee, Hua & Lee, Hsien-Li & Wang, Chen-Chin, 2017, "Engagement partner specialization and corporate disclosure transparency," The International Journal of Accounting, Elsevier, volume 52, issue 4, pages 354-369, DOI: 10.1016/j.intacc.2017.10.001.
• Callahan, Carolyn & Soileau, Jared, 2017, "Does Enterprise risk management enhance operating performance?," Advances in accounting, Elsevier, volume 37, issue C, pages 122-139, DOI: 10.1016/j.adiac.2017.01.001.
• Mande, Vivek & Son, Myungsoo & Song, Hakjoon, 2017, "Auditor search periods as signals of engagement risk: Effects on auditor choice and audit pricing," Advances in accounting, Elsevier, volume 37, issue C, pages 15-29, DOI: 10.1016/j.adiac.2017.03.001.
• Couch, Robert & Thibodeau, Nicole & Wu, Wei, 2017, "Are fair value options created equal? A study of SFAS 159 and earnings volatility," Advances in accounting, Elsevier, volume 38, issue C, pages 15-29, DOI: 10.1016/j.adiac.2017.05.001.
• Rezaee, Zabihollah & Tuo, Ling, 2017, "Voluntary disclosure of non-financial information and its association with sustainability performance," Advances in accounting, Elsevier, volume 39, issue C, pages 47-59, DOI: 10.1016/j.adiac.2017.08.001.
• Greiner, Adam J., 2017, "An examination of real activities management and corporate cash holdings," Advances in accounting, Elsevier, volume 39, issue C, pages 79-90, DOI: 10.1016/j.adiac.2017.10.002.
• Lambert, Tamara A. & Jones, Keith L. & Brazel, Joseph F. & Showalter, D. Scott, 2017, "Audit time pressure and earnings quality: An examination of accelerated filings," Accounting, Organizations and Society, Elsevier, volume 58, issue C, pages 50-66, DOI: 10.1016/j.aos.2017.03.003.
• Erhart, Raphaela & Mahlendorf, Matthias D. & Reimer, Marko & Schäffer, Utz, 2017, "Theorizing and testing bidirectional effects: The relationship between strategy formation and involvement of controllers," Accounting, Organizations and Society, Elsevier, volume 61, issue C, pages 36-52, DOI: 10.1016/j.aos.2017.07.004.
• Platikanova, Petya, 2017, "Investor-legislators: Tax holiday for politically connected firms," The British Accounting Review, Elsevier, volume 49, issue 4, pages 380-398, DOI: 10.1016/j.bar.2017.05.003.
• Bose, Sudipta & Podder, Jyotirmoy & Biswas, Kumar, 2017, "Philanthropic giving, market-based performance and institutional ownership: Evidence from an emerging economy," The British Accounting Review, Elsevier, volume 49, issue 4, pages 429-444, DOI: 10.1016/j.bar.2016.11.001.
• Lim, Steve C. & Mann, Steven C. & Mihov, Vassil T., 2017, "Do operating leases expand credit capacity? Evidence from borrowing costs and credit ratings," Journal of Corporate Finance, Elsevier, volume 42, issue C, pages 100-114, DOI: 10.1016/j.jcorpfin.2016.10.015.
• He, Wen & Ng, Lilian & Zaiats, Nataliya & Zhang, Bohui, 2017, "Dividend policy and earnings management across countries," Journal of Corporate Finance, Elsevier, volume 42, issue C, pages 267-286, DOI: 10.1016/j.jcorpfin.2016.11.014.
• Chen, Changling & Kim, Jeong-Bon & Yao, Li, 2017, "Earnings smoothing: Does it exacerbate or constrain stock price crash risk?," Journal of Corporate Finance, Elsevier, volume 42, issue C, pages 36-54, DOI: 10.1016/j.jcorpfin.2016.11.004.
• Chakravarty, Sugato & Rutherford, Leann G., 2017, "Do busy directors influence the cost of debt? An examination through the lens of takeover vulnerability," Journal of Corporate Finance, Elsevier, volume 43, issue C, pages 429-443, DOI: 10.1016/j.jcorpfin.2017.02.001.
• Laplante, Stacie K. & Nesbitt, Wayne L., 2017, "The relation among trapped cash, permanently reinvested earnings, and foreign cash," Journal of Corporate Finance, Elsevier, volume 44, issue C, pages 126-148, DOI: 10.1016/j.jcorpfin.2017.03.005.
• Kuang, Yu Flora & Lee, Gladys, 2017, "Corporate fraud and external social connectedness of independent directors," Journal of Corporate Finance, Elsevier, volume 45, issue C, pages 401-427, DOI: 10.1016/j.jcorpfin.2017.05.014.
• Dai, Lili & Dharwadkar, Ravi & Shi, Linna & Zhang, Bohui, 2017, "The governance transfer of blockholders: Evidence from block acquisitions and earnings management around the world," Journal of Corporate Finance, Elsevier, volume 45, issue C, pages 586-607, DOI: 10.1016/j.jcorpfin.2017.06.004.
• García Lara, Juan Manuel & García Osma, Beatriz & Mora, Araceli & Scapin, Mariano, 2017, "The monitoring role of female directors over accounting quality," Journal of Corporate Finance, Elsevier, volume 45, issue C, pages 651-668, DOI: 10.1016/j.jcorpfin.2017.05.016.
• Palea, Vera, 2017, "Whither accounting research? A European view," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, volume 42, issue C, pages 59-73, DOI: 10.1016/j.cpa.2016.03.002.
• Finér, Lauri & Ylönen, Matti, 2017, "Tax-driven wealth chains: A multiple case study of tax avoidance in the finnish mining sector," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, volume 48, issue C, pages 53-81, DOI: 10.1016/j.cpa.2017.01.002.
• Filzen, Joshua J. & Schutte, Maria Gabriela, 2017, "Comovement, financial reporting complexity, and information markets: Evidence from the effect of changes in 10-Q lengths on internet search volumes and peer correlations," The North American Journal of Economics and Finance, Elsevier, volume 39, issue C, pages 19-37, DOI: 10.1016/j.najef.2016.10.001.
• Coelho, Antonio Carlos & Galdi, Fernando Caio & Lopes, Alexsandro Broedel, 2017, "Determinants of asymmetric loss recognition timeliness in public and private firms in Brazil," Emerging Markets Review, Elsevier, volume 31, issue C, pages 65-79, DOI: 10.1016/j.ememar.2017.02.002.
• Diaz-Rainey, Ivan & Roberts, Helen & Lont, David H., 2017, "Crude inventory accounting and speculation in the physical oil market," Energy Economics, Elsevier, volume 66, issue C, pages 508-522, DOI: 10.1016/j.eneco.2017.03.029.
• Nekhili, Mehdi & Nagati, Haithem & Chtioui, Tawhid & Nekhili, Ali, 2017, "Gender-diverse board and the relevance of voluntary CSR reporting," International Review of Financial Analysis, Elsevier, volume 50, issue C, pages 81-100, DOI: 10.1016/j.irfa.2017.02.003.
• Kim, Sangwan & Lim, Steve C., 2017, "Earnings comparability and informed trading," Finance Research Letters, Elsevier, volume 20, issue C, pages 130-136, DOI: 10.1016/j.frl.2016.09.013.
• Jin, Justin Yiqiang & Kanagaretnam, Kiridaran & Lobo, Gerald J. & Mathieu, Robert, 2017, "Social capital and bank stability," Journal of Financial Stability, Elsevier, volume 32, issue C, pages 99-114, DOI: 10.1016/j.jfs.2017.08.001.
• Kosmidou, Kyriaki & Kousenidis, Dimitrios & Ladas, Anestis & Negkakis, Christos, 2017, "Determinants of risk in the banking sector during the European Financial Crisis," Journal of Financial Stability, Elsevier, volume 33, issue C, pages 285-296, DOI: 10.1016/j.jfs.2017.06.006.
• Lo, Kin & Ramos, Felipe & Rogo, Rafael, 2017, "Earnings management and annual report readability," Journal of Accounting and Economics, Elsevier, volume 63, issue 1, pages 1-25, DOI: 10.1016/j.jacceco.2016.09.002.
• Caskey, Judson & Ozel, N. Bugra, 2017, "Earnings expectations and employee safety," Journal of Accounting and Economics, Elsevier, volume 63, issue 1, pages 121-141, DOI: 10.1016/j.jacceco.2016.12.002.
• Hribar, Paul & Melessa, Samuel J. & Small, R. Christopher & Wilde, Jaron H., 2017, "Does managerial sentiment affect accrual estimates? Evidence from the banking industry," Journal of Accounting and Economics, Elsevier, volume 63, issue 1, pages 26-50, DOI: 10.1016/j.jacceco.2016.10.001.
• Schoenfeld, Jordan, 2017, "The effect of voluntary disclosure on stock liquidity: New evidence from index funds," Journal of Accounting and Economics, Elsevier, volume 63, issue 1, pages 51-74, DOI: 10.1016/j.jacceco.2016.10.007.
• Badia, Marc & Duro, Miguel & Penalva, Fernando & Ryan, Stephen, 2017, "Conditionally conservative fair value measurements," Journal of Accounting and Economics, Elsevier, volume 63, issue 1, pages 75-98, DOI: 10.1016/j.jacceco.2016.10.006.
• Kim, Jaehyeon & Kim, Yongtae & Zhou, Jian, 2017, "Languages and earnings management," Journal of Accounting and Economics, Elsevier, volume 63, issue 2, pages 288-306, DOI: 10.1016/j.jacceco.2017.04.001.
• Andries, Kathleen & Gallemore, John & Jacob, Martin, 2017, "The effect of corporate taxation on bank transparency: Evidence from loan loss provisions," Journal of Accounting and Economics, Elsevier, volume 63, issue 2, pages 307-328, DOI: 10.1016/j.jacceco.2017.03.004.
• Akins, Brian & Dou, Yiwei & Ng, Jeffrey, 2017, "Corruption in bank lending: The role of timely loan loss recognition," Journal of Accounting and Economics, Elsevier, volume 63, issue 2, pages 454-478, DOI: 10.1016/j.jacceco.2016.08.003.
• Baylis, Richard M. & Burnap, Peter & Clatworthy, Mark A. & Gad, Mahmoud A. & Pong, Christopher K.M., 2017, "Private lenders’ demand for audit," Journal of Accounting and Economics, Elsevier, volume 64, issue 1, pages 78-97, DOI: 10.1016/j.jacceco.2017.06.001.
• Heese, Jonas & Khan, Mozaffar & Ramanna, Karthik, 2017, "Is the SEC captured? Evidence from comment-letter reviews," Journal of Accounting and Economics, Elsevier, volume 64, issue 1, pages 98-122, DOI: 10.1016/j.jacceco.2017.06.002.
• Christensen, Hans B. & Floyd, Eric & Liu, Lisa Yao & Maffett, Mark, 2017, "The real effects of mandated information on social responsibility in financial reports: Evidence from mine-safety records," Journal of Accounting and Economics, Elsevier, volume 64, issue 2, pages 284-304, DOI: 10.1016/j.jacceco.2017.08.001.
• Glaeser, Stephen & Guay, Wayne R., 2017, "Identification and generalizability in accounting research: A discussion of Christensen, Floyd, Liu, and Maffett (2017)," Journal of Accounting and Economics, Elsevier, volume 64, issue 2, pages 305-312, DOI: 10.1016/j.jacceco.2017.08.003.
• Kim, Jeong-Bon & Song, Byron Y. & Wang, Zheng, 2017, "Special purpose entities and bank loan contracting," Journal of Banking & Finance, Elsevier, volume 74, issue C, pages 133-152, DOI: 10.1016/j.jbankfin.2016.10.006.
• Fu, Renhui & Gao, Fang & Kim, Yong H. & Qiu, Buhui, 2017, "Performance volatility, information availability, and disclosure reforms," Journal of Banking & Finance, Elsevier, volume 75, issue C, pages 35-52, DOI: 10.1016/j.jbankfin.2016.11.011.
• Zolotoy, Leon & Frederickson, James R. & Lyon, John D., 2017, "Aggregate earnings and stock market returns: The good, the bad, and the state-dependent," Journal of Banking & Finance, Elsevier, volume 77, issue C, pages 157-175, DOI: 10.1016/j.jbankfin.2017.01.005.
• Hung, Shengmin & Qiao, Zheng, 2017, "Shadows in the Sun: Crash risk behind Earnings Transparency," Journal of Banking & Finance, Elsevier, volume 83, issue C, pages 1-18, DOI: 10.1016/j.jbankfin.2017.06.007.
• Liu, Mingzhi & Shi, Yulin & Wilson, Craig & Wu, Zhenyu, 2017, "Does family involvement explain why corporate social responsibility affects earnings management?," Journal of Business Research, Elsevier, volume 75, issue C, pages 8-16, DOI: 10.1016/j.jbusres.2017.02.001.
• Becker, Johannes & Davies, Ronald B. & Jakobs, Gitte, 2017, "The economics of advance pricing agreements," Journal of Economic Behavior & Organization, Elsevier, volume 134, issue C, pages 255-268, DOI: 10.1016/j.jebo.2016.12.019.
• Tian, Xiaowen & Ruan, Wenjuan & Xiang, Erwei, 2017, "Open for innovation or bribery to secure bank finance in an emerging economy: A model and some evidence," Journal of Economic Behavior & Organization, Elsevier, volume 142, issue C, pages 226-240, DOI: 10.1016/j.jebo.2017.08.002.
• Dutta, Sunil & Nezlobin, Alexander, 2017, "Information disclosure, firm growth, and the cost of capital," Journal of Financial Economics, Elsevier, volume 123, issue 2, pages 415-431, DOI: 10.1016/j.jfineco.2016.04.001.
• Lee, Charles M.C. & So, Eric C., 2017, "Uncovering expected returns: Information in analyst coverage proxies," Journal of Financial Economics, Elsevier, volume 124, issue 2, pages 331-348, DOI: 10.1016/j.jfineco.2017.01.007.
• Hwang, Byoung-Hyoun & Kim, Hugh Hoikwang, 2017, "It pays to write well," Journal of Financial Economics, Elsevier, volume 124, issue 2, pages 373-394, DOI: 10.1016/j.jfineco.2017.01.006.
• Ali, Usman & Hirshleifer, David, 2017, "Opportunism as a firm and managerial trait: Predicting insider trading profits and misconduct," Journal of Financial Economics, Elsevier, volume 126, issue 3, pages 490-515, DOI: 10.1016/j.jfineco.2017.09.002.
• Gross, Christian & Perotti, Pietro, 2017, "Output-based measurement of accounting comparability: A survey of empirical proxies," Journal of Accounting Literature, Elsevier, volume 39, issue C, pages 1-22, DOI: 10.1016/j.acclit.2017.09.002.
• Johnston, Joseph & Nowland, John, 2017, "A research note: The informational benefits of CEO attendance-by-invitation at audit committee meetings," Journal of Contemporary Accounting and Economics, Elsevier, volume 13, issue 2, pages 108-118, DOI: 10.1016/j.jcae.2017.05.006.
• Hurwitz, Helen, 2017, "The understatement of large negative earnings news in managers’ annual guidance," Journal of Contemporary Accounting and Economics, Elsevier, volume 13, issue 2, pages 119-133, DOI: 10.1016/j.jcae.2017.05.003.
• Bose, Sudipta & Saha, Amitav & Khan, Habib Zaman & Islam, Shajul, 2017, "Non-financial disclosure and market-based firm performance: The initiation of financial inclusion," Journal of Contemporary Accounting and Economics, Elsevier, volume 13, issue 3, pages 263-281, DOI: 10.1016/j.jcae.2017.09.006.
• Habib, Ahsan & Monzur Hasan, Mostafa & Al-Hadi, Ahmed, 2017, "Financial statement comparability and corporate cash holdings," Journal of Contemporary Accounting and Economics, Elsevier, volume 13, issue 3, pages 304-321, DOI: 10.1016/j.jcae.2017.10.001.
• Haita-Falah, Corina, 2017, "Sunk-cost fallacy and cognitive ability in individual decision-making," Journal of Economic Psychology, Elsevier, volume 58, issue C, pages 44-59, DOI: 10.1016/j.joep.2016.12.001.
• Pavlopoulos, Athanasios & Magnis, Chris & Iatridis, George Emmanuel, 2017, "Integrated reporting: Is it the last piece of the accounting disclosure puzzle?," Journal of Multinational Financial Management, Elsevier, volume 41, issue C, pages 23-46, DOI: 10.1016/j.mulfin.2017.05.001.