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

• 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.
• Pan, Xiaofei, 2017, "Accounting conservatism, bank lending and firm investment: Evidence from a quasi-experiment of China's stimulus package," Pacific-Basin Finance Journal, Elsevier, volume 44, issue C, pages 64-79, DOI: 10.1016/j.pacfin.2017.06.004.
• Kim, Young Jun & Lee, Joonil & Lee, Su Jeong & Sunwoo, Hee-Yeon, 2017, "Do mutual funds exploit the accrual anomaly?: Korean evidence," Pacific-Basin Finance Journal, Elsevier, volume 46, issue PB, pages 227-242, DOI: 10.1016/j.pacfin.2017.09.008.
• Hail, Luzi & Sikes, Stephanie & Wang, Clare, 2017, "Cross-country evidence on the relation between capital gains taxes, risk, and expected returns," Journal of Public Economics, Elsevier, volume 151, issue C, pages 56-73, DOI: 10.1016/j.jpubeco.2015.12.001.
• Alexandre, Herve & Clavier, Julien, 2017, "Adoption of IAS/IFRS, liquidity constraints, and credit rationing: The case of the European banking industry," The Quarterly Review of Economics and Finance, Elsevier, volume 63, issue C, pages 249-258, DOI: 10.1016/j.qref.2016.05.001.
• Weng, Tzu-Ching & Chen, Guang-Zheng & Chi, Hsin-Yi, 2017, "Effects of directors and officers liability insurance on accounting restatements," International Review of Economics & Finance, Elsevier, volume 49, issue C, pages 437-452, DOI: 10.1016/j.iref.2017.02.010.
• Wang, Kun Tracy & Shailer, Greg, 2017, "Family ownership and financial performance relations in emerging markets," International Review of Economics & Finance, Elsevier, volume 51, issue C, pages 82-98, DOI: 10.1016/j.iref.2017.05.014.
• Ghouma, Hatem, 2017, "How does managerial opportunism affect the cost of debt financing?," Research in International Business and Finance, Elsevier, volume 39, issue PA, pages 13-29, DOI: 10.1016/j.ribaf.2016.07.007.
• Magnis, Chris & Iatridis, George Emmanuel, 2017, "The relation between auditor reputation, earnings and capital management in the banking sector: An international investigation," Research in International Business and Finance, Elsevier, volume 39, issue PA, pages 338-357, DOI: 10.1016/j.ribaf.2016.09.006.
• Halaoua, Sameh & Hamdi, Badreddine & Mejri, Tarek, 2017, "Earnings management to exceed thresholds in continental and Anglo-Saxon accounting models: The British and French cases," Research in International Business and Finance, Elsevier, volume 39, issue PA, pages 513-529, DOI: 10.1016/j.ribaf.2016.09.019.
• Soedarmono, Wahyoe & Pramono, Sigid Eko & Tarazi, Amine, 2017, "The procyclicality of loan loss provisions in Islamic banks," Research in International Business and Finance, Elsevier, volume 39, issue PB, pages 911-919, DOI: 10.1016/j.ribaf.2016.05.003.
• Anagnostopoulou, Seraina C. & Tsekrekos, Andrianos E., 2017, "Accounting quality, information risk and the term structure of implied volatility around earnings announcements," Research in International Business and Finance, Elsevier, volume 41, issue C, pages 445-460, DOI: 10.1016/j.ribaf.2017.04.046.
• Saidani, Wien & Msolli, Badreddine & Ajina, Aymen, 2017, "Research and development investment and financing constraints: The case of Japan," Research in International Business and Finance, Elsevier, volume 42, issue C, pages 1336-1342, DOI: 10.1016/j.ribaf.2017.07.070.
• Mechelli, Alessandro & Cimini, Riccardo & Mazzocchetti, Francesca, 2017, "The usefulness of the business model disclosure for investors’ judgements in financial entities. A European study," Revista de Contabilidad - Spanish Accounting Review, Elsevier, volume 20, issue 1, pages 1-12, DOI: 10.1016/j.rcsar.2016.03.002.
• Sánchez-Martín, María-del-Pilar & Pascual-Ezama, David & Delgado-Jalón, María Luisa, 2017, "Estudiantes mejor informados: mejores resultados académicos," Revista de Contabilidad - Spanish Accounting Review, Elsevier, volume 20, issue 1, pages 47-54, DOI: 10.1016/j.rcsar.2016.03.001.
• Naranjo Gil, David & Rodríguez Rivero, Edilberto J. & Rabazo Martín, Aurora E., 2017, "Efecto del locus de control en la relación entre participación presupuestaria y rendimiento: un estudio experimental," Revista de Contabilidad - Spanish Accounting Review, Elsevier, volume 20, issue 1, pages 73-81, DOI: 10.1016/j.rcsar.2016.07.001.
• Monterrey Mayoral, Juan & Sánchez Segura, Amparo, 2017, "Una evaluación empírica de los métodos de predicción de la rentabilidad y su relación con las características corporativas," Revista de Contabilidad - Spanish Accounting Review, Elsevier, volume 20, issue 1, pages 95-106, DOI: 10.1016/j.rcsar.2016.08.001.
• Gordon, Elizabeth A. & Henry, Elaine & Jorgensen, Bjorn N. & Linthicum, Cheryl L., 2017, "Flexibility in cash-flow classification under IFRS: determinants and consequences," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 67367, Jun.
• Florou, Annita & Kosi, Urska & Pope, Peter F., 2017, "Are international accounting standards more credit relevant than domestic standards?," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 68202, Jan.
• Zan, Luca & Deng, Kent, 2017, "Micro foundations in the Great Divergence debate: opening up a new perspective," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 68944, Jan.
• Cascino, Stefano, 2017, "Stock-bond return co-movement and accounting information," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 72244, Jul.
• Correia, Maria & Kang, Johnny & Richardson, Scott, 2018, "Asset volatility," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 84405, Mar.
• Zan, Luca & Deng, Kent, 2017, "Micro foundations in the Great Divergence debate: opening up a new perspective," Economic History Working Papers, London School of Economics and Political Science, Department of Economic History, number 68944, Jan.
• Jacqueline Birt & Mahesh Joshi & Michael Kend, 2017, "Segment reporting in a developing economy: the Indian banking sector," Asian Review of Accounting, Emerald Group Publishing Limited, volume 25, issue 1, pages 127-147, February, DOI: 10.1108/ARA-06-2015-0064.
• Wilson Li & Tina He & Andrew Marshall & Gordon Tang, 2017, "Revisiting conditional accounting conservatism in state-controlled firms," Asian Review of Accounting, Emerald Group Publishing Limited, volume 25, issue 4, pages 486-501, December, DOI: 10.1108/ARA-07-2016-0077.
• Camillo Lento & Wing Him Yeung, 2017, "Earnings benchmarks, earnings management and future stock performance of Chinese listed companies reporting under ASBE-IFRS," Asian Review of Accounting, Emerald Group Publishing Limited, volume 25, issue 4, pages 502-525, December, DOI: 10.1108/ARA-10-2016-0112.
• Walaa Wahid ElKelish, 2017, "Related party transactions disclosure in the emerging market of the United Arab Emirates," Accounting Research Journal, Emerald Group Publishing Limited, volume 30, issue 4, pages 362-378, November, DOI: 10.1108/ARJ-10-2014-0091.
• Li Sun & Joseph H. Zhang, 2017, "Goodwill impairment loss and bond credit rating," International Journal of Accounting & Information Management, Emerald Group Publishing Limited, volume 25, issue 1, pages 2-20, March, DOI: 10.1108/IJAIM-02-2016-0014.
• Minyoung Noh & Doocheol Moon & Laura Parte, 2017, "Earnings management using revenue classification shifting – evidence from the IFRS adoption period," International Journal of Accounting & Information Management, Emerald Group Publishing Limited, volume 25, issue 3, pages 333-355, August, DOI: 10.1108/IJAIM-07-2016-0071.
• Elisabete Simões Vieira, 2017, "Debt policy and firm performance of family firms: the impact of economic adversity," International Journal of Managerial Finance, Emerald Group Publishing Limited, volume 13, issue 3, pages 267-286, June, DOI: 10.1108/IJMF-03-2016-0062.
• Heba Abou-El-Sood, 2017, "Corporate governance structure and capital adequacy: implications to bank risk taking," International Journal of Managerial Finance, Emerald Group Publishing Limited, volume 13, issue 2, pages 165-185, April, DOI: 10.1108/IJMF-04-2016-0078.
• Robert M. Cornell & Anne M. Magro & Rick C. Warne, 2017, "Understanding investors’ propensity to litigate," Journal of Applied Accounting Research, Emerald Group Publishing Limited, volume 18, issue 3, pages 317-340, September, DOI: 10.1108/JAAR-04-2016-0036.
• Walaa Wahid Elkelish, 2017, "IFRS related party transactions disclosure and firm valuation in the United Arab Emirates emerging market," Journal of Accounting in Emerging Economies, Emerald Group Publishing Limited, volume 7, issue 2, pages 173-189, May, DOI: 10.1108/JAEE-05-2015-0035.
• Erick Rading Outa & Peterson Ozili & Paul Eisenberg, 2017, "IFRS convergence and revisions: value relevance of accounting information from East Africa," Journal of Accounting in Emerging Economies, Emerald Group Publishing Limited, volume 7, issue 3, pages 352-368, August, DOI: 10.1108/JAEE-11-2014-0062.
• Shyam Sunder, 2017, "Statistical studies of financial reports and stock markets," Journal of Capital Markets Studies, Emerald Group Publishing Limited, volume 1, issue 1, pages 5-9, October, DOI: 10.1108/JCMS-10-2017-006.
• Peterson K. Ozili, 2017, "Earnings management in interconnected networks: a perspective," Journal of Economic and Administrative Sciences, Emerald Group Publishing Limited, volume 33, issue 2, pages 150-163, November, DOI: 10.1108/JEAS-02-2017-0003.
• Prity Kumari & Jamini Kanta Pattanayak, 2017, "Linking earnings management practices and corporate governance system with the firms’ financial performance," Journal of Financial Crime, Emerald Group Publishing Limited, volume 24, issue 2, pages 223-241, May, DOI: 10.1108/JFC-03-2016-0020.
• Md Shamimul Hasan & Normah Omar & Paul Barnes & Morrison Handley-Schachler, 2017, "A cross-country study on manipulations in financial statements of listed companies," Journal of Financial Crime, Emerald Group Publishing Limited, volume 24, issue 4, pages 656-677, October, DOI: 10.1108/JFC-07-2016-0047.
• Peterson K. Ozili, 2017, "Discretionary provisioning practices among Western European banks," Journal of Financial Economic Policy, Emerald Group Publishing Limited, volume 9, issue 1, pages 109-118, April, DOI: 10.1108/JFEP-07-2016-0049.
• Angel Arturo Pacheco Paredes & Clark Wheatley, 2017, "Real earnings management or “just business”," Journal of Financial Economic Policy, Emerald Group Publishing Limited, volume 9, issue 3, pages 268-283, August, DOI: 10.1108/JFEP-09-2016-0065.
• Mishari M. Alfraih, 2017, "Does ownership structure affect the quality of auditor pair composition?," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, volume 15, issue 2, pages 245-263, July, DOI: 10.1108/JFRA-08-2015-0076.
• Malek Alsharairi & Robert Dixon & Radhi Al-Hamadeen, 2017, "Event-specific earnings management: additional evidence from US M&A pre-and post-SOX," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, volume 15, issue 1, pages 78-98, April, DOI: 10.1108/JFRA-11-2015-0097.
• Elda du Toit, 2017, "The readability of integrated reports," Meditari Accountancy Research, Emerald Group Publishing Limited, volume 25, issue 4, pages 629-653, October, DOI: 10.1108/MEDAR-07-2017-0165.
• Shiguang Ma & Liangbo Ma, 2017, "The association of earnings quality with corporate performance," Pacific Accounting Review, Emerald Group Publishing Limited, volume 29, issue 3, pages 397-422, August, DOI: 10.1108/PAR-02-2016-0014.
• Heba Abou-El-Sood & Osama El-Ansary, 2017, "Asset-liability management in Islamic banks: evidence from emerging markets," Pacific Accounting Review, Emerald Group Publishing Limited, volume 29, issue 1, pages 55-78, February, DOI: 10.1108/PAR-04-2016-0050.
• Amal Hamrouni & Ramzi Benkraiem & Majdi Karmani, 2017, "Voluntary information disclosure and sell-side analyst coverage intensity," Review of Accounting and Finance, Emerald Group Publishing Limited, volume 16, issue 2, pages 260-280, May, DOI: 10.1108/RAF-02-2015-0024.
• Qiuhong Zhao, 2017, "Do managers manipulate earnings to influence credit rating agencies’ decisions?," Review of Accounting and Finance, Emerald Group Publishing Limited, volume 16, issue 3, pages 366-384, August, DOI: 10.1108/RAF-05-2016-0078.
• Peterson K. Ozili, 2017, "Bank earnings smoothing, audit quality and procyclicality in Africa," Review of Accounting and Finance, Emerald Group Publishing Limited, volume 16, issue 2, pages 142-161, May, DOI: 10.1108/RAF-12-2015-0188.
• E.V. Kuznetsova & I.N. Bogataya & N.N. Khakhonova & S.P. Katerinin, 2017, "Methodology of Building up the Accounting and Analytical Management Support for Organizations in Russia," European Research Studies Journal, European Research Studies Journal, volume 0, issue 1, pages 257-266.
• Dody Hapsoro & Tulus Suryanto, 2017, "Consequences of Going Concern Opinion for Financial Reports of Business Firms and Capital Markets with Auditor Reputation as a Moderation Variable - An Experimental Study," European Research Studies Journal, European Research Studies Journal, volume 0, issue 2A, pages 197-223.
• Jullie Jeanette Sondakh, 2017, "Behavioral Intention to Use E-Tax Service System: An Application of Technology Acceptance Model," European Research Studies Journal, European Research Studies Journal, volume 0, issue 2A, pages 48-64.
• Anis Chariri & Indira Januarti, 2017, "Audit Committee Characteristics and Integrated Reporting:Empirical Study of Companies Listed on the Johannesburg Stock Exchange," European Research Studies Journal, European Research Studies Journal, volume 0, issue 4B, pages 305-318.
• Fabio Fiorillo & Cristina Muscillo & Stefania Taralli, 2017, "Misure di benessere dei territori e programmazione strategica: il livello comunale," ECONOMIA PUBBLICA, FrancoAngeli Editore, volume 2017, issue 1, pages 61-96.
• Jane E. Ihrig & Lawrence Mize & Gretchen C. Weinbach, 2017, "How Does the Fed Adjust its Securities Holdings and Who is Affected?," Finance and Economics Discussion Series, Board of Governors of the Federal Reserve System (U.S.), number 2017-099, Sep, DOI: 10.17016/FEDS.2017.099.
• Olga N. Kuznetsova, 2017, "Collisions and Prospects of Accounting Depreciation Fund of the Entity," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 2, pages 38-45, April.
• Anton M. Maryasin, 2017, "Certain Aspects of Convertible Bonds and Derivatives Accounting in Accordance with IFRS," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 5, pages 121-127, October.
• Santiago Lago-Peñas & Mercedes Mareque Álvarez-Santullano & Elena Rivo-López & Mónica Villanueva-Villar, 2017, "Determining factors for audit opinion in private family and non-family firms. Evidence from Spain," Working Papers. Collection C: Family business, Universidade de Vigo, GEN - Governance and Economics research Network, number 1701, Oct.
• Tumirin, 2017, "Transcendental and Social Accountability in Productive Waqf Assets," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr122, Mar.
• Abdalla Geth Abdussalam, 2017, "Exploring the Relationship between Working Capital Management, Profitability and Capital Structure," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr126, Mar.
• Puteh Mariam Ismail, 2017, "Prior Academic Performance and Passing Professional Accounting Examinations, Empirical Evidence from Malaysia," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr127, Apr.
• Raja Adri Satriawan Surya, 2017, "Whistle Blowing in The Police Sector: The Importance of Control Behaviour Factor and Professional Commitment," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr128, Apr.
• Astrid Rudyanto, 2017, "State Ownership, Family Ownership, and Sustainability Report Quality, The Moderating Role of Board Effectiveness," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr129, Apr.
• Atika Zarefar, 2017, "The Influence of Ethics and Locus of Control to Do Whistleblowing Intention with Profession of Auditor and Non-Auditor as a Moderating Variable," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr131, Apr.
• Hanif, 2017, "A Critical Analysis of Startup Business in Indonesia by Means of Mato-Based Profit Sharing Accounting," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr132, Apr.
• Gede Adi Yuniarta, 2017, "Fundamental Effect of Implementation of Corporate Social Responsibility and Value Based Management on the Equity Value of Hotels in Bali," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr133, Apr.
• Nadia Azalia Putri, 2017, "Do Intellectual Capital, Corporate Social Responsibility, and Good Corporate Governance Affect Indonesia�s Mining Companies Value?," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr134, Apr.
• Paulina Sutrisno, 2017, "Earnings Management: An Advantage or Disadvantage?," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr135, Apr.
• Sulaeman Rahman Nidar, 2017, "Overreaction Market Analysis, Dividend Policy, Firm Size, and Seasonality to Price Reversal Phenomena," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr136, Apr.
• Siti Maria Wardayati, 2017, "Impact of Companies' Financial Condition and Growth toward Acceptance of Going Concern Audit Opinion: Empirical Study at Company Listed in the Jakarta Islamic Index (JII)," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr137, Jul.
• I Made Sudarma, 2017, "Does Voluntary Tax Compliance Increase After Granting Tax Amnesty?," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr138, Jul.
• Novia Wijaya, 2017, "Factors Affecting Dividend Policy on Non-Financial Companies in Indonesia," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr139, Jul.
• Nunung Nuryani, 2017, "Value Relevance of Firms� Reportable Segment Profit or Loss Reconciliation," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr140, Jun.
• Yenni Carolina, 2017, "Understanding AIS User Knowledge, AIS Quality, and Accounting Information Quality," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr141, Jul.
• Syarifuddin, 2017, "Dramaturgy Budget Policy Formulation: Intuitive Response of Politics and Power," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr143, Jul.
• Rapina, 2017, "The Influence of Leadership and Organizational Structure on The Quality of Accounting Information System," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr144, Jul.
• Ali Muktiyanto, 2017, "The Effect of Application of Management Accounting To Performance through Strategy," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr146, Dec.
• Paulina Sutrisno, 2017, "The Effect of IFRS Convergence on Earnings Quality: Empirical Evidence from Indonesia," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr148, Dec.
• Nico Alexander, 2017, "The Effect of Corporate Governance, Ownership and Tax Aggressiveness on Earnings Management," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr150, Dec.
• Yurniwati, 2017, "The Influence of the Quality of an Audit to Relationship Other Comprehensive Income (OCI) And Relevance of Value Accounting Information, And Asymmetry of Information (Study on Companies in Indonesia)," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number gjbssr457, Jan.
• Yefni, 2017, "The Effects of Good Corporate Governance for Corporate Value in Plantation Companies at Indonesian Stock Exchange (IDX)," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number gjbssr471, Apr.
• Yosefa Sayekti, 2017, "The Effect of Slack Resources on Strategic Corporate Social Responsibility (CSR): Empirical Evidence on Indonesian Listed Companies," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number gjbssr472, Apr.
• Friska Firnanti, 2017, "Auditor Characteristics, Audit Tenure, Audit Fee and Audit Quality," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number gjbssr484, Jun.
• Markonah, 2017, "The Effect of Good Corporate Governance and Premium Growth on the Performance of Insurance Companies ," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number jfbr123, Apr.
• Nico Alexander, 2017, "Factors Affecting Earnings Management in the Indonesian Stock Exchange," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number jfbr124, May.
• Indra Siswanti, 2017, "Sustainable Business of Islamic Bank Through on the Islamic Corporate Governance and Islamic Financial Performance," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number jfbr125, May.
• Bayu Aprillianto, 2017, "The Role of Firm Strategy to Intervene the Influence of Corporate Social Performance on Corporate Financial Performance," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number jfbr131, Jul.
• 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.

2016

• Benjamin Benoit & Stéphanie Chatelain-Ponroy, 2016, "Du modèle « enabling » au contrôle capacitant:état de l’art et perspectives - From the Enabling MODEL to the Enabling Control, A literature review and prospects," Revue Finance Contrôle Stratégie, revues.org, volume 19, issue 4, pages 81-116., June.
• Lucile Veran, 2016, "La relation entre les coûts et la qualité des soins : une alliance profitable pour les établissements de santé ? The relationship between costs and quality of care : a profitable alliance for hospital," Working Papers CREGO, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations, number 1160401, Apr.
• Larmande, Larmande, 2016, "Shareholders’ Demand for Conservatism? Accounting Conservatism, Earnings Management, and the Stewardship Value of Information," HEC Research Papers Series, HEC Paris, number 1104, Jun.
• Wu, Han & Hope, Ole-Kristian & Zhao, Wuyang, 2016, "Blockholder Exit Threats in the Presence of Private Benefits of Control," HEC Research Papers Series, HEC Paris, number 1180, Dec.
• Colangelo, Antonio, 2016, "The statistical classification of cash pooling activities," Statistics Paper Series, European Central Bank, number 16, Jul.
• Lee, Charles M. C. & So, Eric C., 2016, "Uncovering Expected Returns: Information in Analyst Coverage Proxies," Research Papers, Stanford University, Graduate School of Business, number 3367, Jan.
• Shokrollah Khajavi & Akbar Zare, 2016, "The Effect of Audit Quality on Stock Crash Risk in Tehran Stock Exchange," International Journal of Economics and Financial Issues, Econjournals, volume 6, issue 1, pages 20-25.