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

• 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.
• Duro, Miguel & Heese, Jonas & Ormazabal, Gaizka, 2017, "Does the Public Disclosure of the SEC’s Oversight Actions Matter?," CEPR Discussion Papers, Centre for Economic Policy Research, number 12145, Jul.
• Badia, Marc & Duro, Miguel & Jorgensen, Bjorn N. & Ormazabal, Gaizka, 2017, "Market-wide Effects of Off-Balance Sheet Disclosures:," CEPR Discussion Papers, Centre for Economic Policy Research, number 12152, Jul.
• Buccirossi, Paolo & Immordino, Giovanni & Spagnolo, Giancarlo, 2017, "Whistleblower Rewards, False Reports, and Corporate Fraud," CEPR Discussion Papers, Centre for Economic Policy Research, number 12260, Aug.
• Athanasakou, Vasiliki & Ferreira, Daniel & Goh, Lisa, 2017, "Changes in CEO Stock Option Grants: A Look at the Numbers," CEPR Discussion Papers, Centre for Economic Policy Research, 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.
• 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.
• François Larmande & Hervv Stolowy, 2017, "Managerial Risk Aversion and Accounting Conservatism," Working Papers, HAL, number hal-01941537, Jun.
• Jones Heese & Mozaffar Khan & Karthik Ramanna, 2017, "Is the SEC Captured? Evidence from Comment-Letter Reviews," Harvard Business School Working Papers, Harvard Business School, number 17-087, Apr.
• Urooj Khan & Suresh Nallareddy & Ethan Rouen, 2017, "The Role of Taxes in the Disconnect between Corporate Performance and Economic Growth," Harvard Business School Working Papers, Harvard Business School, number 18-006, Jul.
• Jonas Heese, 2017, "The Role of Overbilling in Hospitals’ Earnings Management Decisions," Harvard Business School Working Papers, Harvard Business School, number 18-026, Sep.
• Markus Lampe & Paul Sharp, 2017, "ÔRationalÕ Farmers and the Emergence of Modern Accounting in Danish Dairying," Working Papers, European Historical Economics Society (EHES), number 0115, Nov.
• Feng, Xunan & Johansson, Anders C., 2017, "Top Executives on Social Media and Information in the Capital Market: Evidence from China," Stockholm School of Economics Asia Working Paper Series, Stockholm School of Economics, Stockholm China Economic Research Institute, number 2017-47, Nov.
• Suzuki, Tomohiro & Kochiyama, Takuma & 河内山, 拓磨, 2017, "Impact Of Fair Value Measurement On Corporate Investment: Other Comprehensive Income," Hitotsubashi Journal of commerce and management, Hitotsubashi University, volume 51, issue 1, pages 17-37, October, DOI: 10.15057/28854.
• 植杉, 威一郎 & 中島, 賢太郎 & 細野, 薫, 2017, "減損会計は企業投資行動に影響を及ぼすか," HIT-REFINED Working Paper Series, Institute of Economic Research, Hitotsubashi University, number 70, Oct.
• Constantin Aurelian IONESCU, 2017, "Integrating the Environmental Accounting on the Information System of the Economic Entities," Hyperion Economic Journal, Faculty of Economic Sciences, Hyperion University of Bucharest, Romania, volume 5, issue 2, pages 42-48, June.
• Andrei – Mihai Cristea, 2017, "The Approach of the Accounting Information throught the Prism of Managerial Accounting," Hyperion Economic Journal, Faculty of Economic Sciences, Hyperion University of Bucharest, Romania, volume 5, issue 3, pages 15-19, September.
• Andrei – Mihai Cristea, 2017, "The Content and Quality of the Information Contained in the Financial Statements," Hyperion Economic Journal, Faculty of Economic Sciences, Hyperion University of Bucharest, Romania, volume 5, issue 4, pages 17-20, December.
• Nataliya Zdyrko, 2017, "Condition and Development Tendencies of State Financial Control in Ukraine," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 153-160, March.
• Inna Herasymovych, 2017, "Mechanisms and Tools of Accounting and Financial Engineering in Enterprise Management," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 25-32, March.
• Tetyana Kovbasa, 2017, "Ensuring the Relevance of Accounting Information in Forestry Enterprises," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 41-47, March.
• Nataliya Oliadnichuk & Olha Pidlubna, 2017, "Accounting of Export-Import Operations," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 48-56, March.
• Oleksandr Panadiy, 2017, "Enhancement the Effectiveness of Management Accounting Using Computer Network Technologies (On the Example of Experimental Base of National Academy of Agrarian Sciences of Ukraine)," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 57-67, March.
• Oksana Ponomarenko & Olha Leha, 2017, "Optimization of Accounting System Testing of Land Operations in Agricultural Formations," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 76-84, March.
• Viktoriya Ambarchian, 2017, "Accounting of Formation and Use of Reserves on Banks' Financial Assets: The Expected Losses Model," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 8-16, March.
• Oleh Sokil, 2017, "Concept of Accounting for Sustainable Development," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 85-92, March.
• Anna Kostiakova, 2017, "Methods of Accounting Expenses in Plant Growing," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 13-20, June.
• Svitlana Kuznetsova, 2017, "Evaluation of Accounting Information for Making Management Decisions," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 21-26, June.
• Anna Makarenko, 2017, "Diagnostic Assessment of Forest Management Accounting," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 36-42, June.
• Oleksandr Malyshkin, 2017, "Regulatory Support of Accounting in Poland and Ukraine in Context of EU Directives," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 43-49, June.
• Serhiy Ostapchuk, 2017, "Chinese Model of Land Use Accounting: Lessons for Ukraine," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 57-62, June.
• Lyudmyla Poslavska & Valentyna Yasyshena, 2017, "Specifics of Allocation of Indirect Expenses by Construction Enterprises," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 63-69, June.
• Volodymyr Shevchuk, 2017, "Methodological Issues of Accounting Intellectual Benefits in Context of Development of Modern Accounting Paradigm," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 70-78, June.
• Alla Kasych & Rayisa Tsyhan, 2017, "Concept of Accounting and Analytical Provision of Cash Flow Management," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 28-37, September.
• Svitlana Kuznetsova & Iryna Tykhanska, 2017, "Development of Accounting and Analytical Provision of Cost Calculation for the Stages of the Product Life Cycle," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 38-45, September.
• Maryna Pravdyuk & Tetyana Plakhtiy, 2017, "Necessity of Assessing the Quality of Financial Reporting," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 52-58, September.
• Kostyantyn Bezverkhiy, 2017, "Development of Tasks of Enterprise's Integrated Reporting," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 6-11, September.
• Viktor Zamlynskyy & Ruslana Varicheva, 2017, "Solution of the Problems of Interpersonal Relations in the Accounting Organization Process to Prevent Fraud and Strengthening of Enterprise's Economic Safety," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 13-19, December.
• Yuliya Zolotnytska, 2017, "Accounting Policy of Entities of Public Interest in the Terms of Reforming the Accounting System," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 28-32, December.
• Yevheniya Kaliuha & Yuliya Shenderivska, 2017, "Valuation of Biological Assets as the Element of Accounting Method," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 33-39, December.
• Antonina Korinenko, 2017, "Documentary Support for Accounting of Land Use Rights," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 40-45, December.
• Yuliya Bezdushna, 2017, "Information Support of Management of the Agrarian Sector of Economy: State and Prospects of Improvement," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 6-12, December.
• Vita Semanyuk, 2017, "Necessity of Fundamental Changes of Accounting Theory," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 75-80, December.
• Tetyana Yurchenko, 2017, "Accounting of Capital Costs for Improving Land," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 90-97, December.
• Yousef Jahmani & Hae Yeon Choi & Yonpae Park & Gavin Jiayun Wu, 2017, "The Value Relevance Of Other Comprehensive Income And Its Components," Accounting & Taxation, The Institute for Business and Finance Research, volume 9, issue 1, pages 1-11.
• Salem Lotfi Boumediene & Emna Boumediene & Ikram Amara, 2017, "The Impact Of Fair Value On Audit Quality: Evidence From Tunisia," Accounting & Taxation, The Institute for Business and Finance Research, volume 9, issue 1, pages 29-38.
• Ines Menchaoui & Jean-Luc Rossignol & Mohamed Ali Omri, 2017, "Fiscal Management Practices And Their Impact On Corporate Groups’ Fiscal Performance," Accounting & Taxation, The Institute for Business and Finance Research, volume 9, issue 1, pages 73-86.
• Diaeldin Osman & Conor O’leary & Mark Brimble & Yousef Jahmani, 2017, "Factors That Impact Attrition And Retention Rates For Accountancy Diploma Students: Evidence From Australia," Business Education and Accreditation, The Institute for Business and Finance Research, volume 9, issue 1, pages 91-113.
• Terrance Jalbert, 2017, "A Model For Forecasting Small Business Financial Statements And Firm Performance," Business Education and Accreditation, The Institute for Business and Finance Research, volume 9, issue 2, pages 61-84.
• Olayinka Akinlo & John Olayiwola, 2017, "Human Capital Reporting And Corporate Earnings: Evidence From Nigeria," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, volume 11, issue 1, pages 77-85.
• Ebrahim Mansour & Wasfi AL Salamat & Walid Masadeh, 2017, "The Impact Of Reliability Elements On Performance Indicators Of Jordanian Commercial Banks," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, volume 11, issue 1, pages 87-107.
• Ping Wang, 2017, "The Effect Of Accounting-Based Debt Covenant Disclosures On Shareholder Wealth," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, volume 11, issue 2, pages 61-78.
• Peter Harris & Katherine Kinkela & Liz Washington Arnold & Michelle Liu, 2017, "Corporate Accounting Malfeasance And Financial Reporting Restatements In The Post-Sarbanes-Oxley Era," Review of Business and Finance Studies, The Institute for Business and Finance Research, volume 8, issue 1, pages 41-48.
• Mitch Kramer, 2017, "Best Practices For Validation For An Upgrade Or New Erp System," Review of Business and Finance Studies, The Institute for Business and Finance Research, volume 8, issue 1, pages 79-82.
• Jovita Georgina Neri Vega & Rafael Gonzalez Zarza & Aaron Ivan Gonzalez Neri & Rafael Albertti Gonzalez Neri & Héctor Miguel González Neri, 2017, "Productive Processes, Costs And Competitiveness: The Case Of A Company Producer Of Tequila Artesanal, Procesos Productivos, Costos Y Competitividad: Caso Empresa Productora De Tequila Artesanal," Revista Global de Negocios, The Institute for Business and Finance Research, volume 5, issue 4, pages 91-101.
• Panagiotis Papadeas & Kossieri Evangelia & Katsouleas George, 2017, "The Role of Leverage to Profitability at a Time of Economic Crisis," International Business Research, Canadian Center of Science and Education, volume 10, issue 11, pages 70-78, November.
• Luminita IONESCU, 2017, "The Role of Entrepreneurs and Accountants in Fighting against Corruption," International Conference on Economic Sciences and Business Administration, Spiru Haret University, volume 4, issue 1, pages 220-227, November.
• Dumitru NICA & Laurentia Georgeta AVRAM, 2017, "Assets evaluation role in boosting activity in Romania," International Conference on Economic Sciences and Business Administration, Spiru Haret University, volume 4, issue 1, pages 301-313, November.
• Cecilia Ficco & Eliana Werbin, 2017, "Los Activos Intangibles en la Investigación Contable orientada al Mercado de Capitales: Revisión de la literatura empírica sobre su relevancia para la valoración de las Empresas," Revista de Economía y Estadística, Universidad Nacional de Córdoba, Facultad de Ciencias Económicas, Instituto de Economía y Finanzas, volume 55, issue 1, pages 7-43, Diciembre, DOI: 10.55444/2451.7321.2017.v55.n1.2836.
• Muhammad Nurul Houqe, 2017, "IFRS Adoption and Audit Fees-Evidence from New Zealand," International Journal of Business and Economics, School of Management Development, Feng Chia University, Taichung, Taiwan, volume 16, issue 1, pages 75-100, June.
• Akinobu Shuto & Norio Kitagawa & Naoki Futaesaku, 2017, "The Effect of Bank Monitoring on the Demand for Earnings Quality in Bond Contracts," IMES Discussion Paper Series, Institute for Monetary and Economic Studies, Bank of Japan, number 17-E-12, Dec.
• Gheorghe ZAMAN & Luminita IONESCU, 2017, "Accounting culture for preventing discimination in vulnerable communities," Romanian Journal of Economics, Institute of National Economy, volume 44, issue 1(53), pages 5-15, June.
• Soner Gokten (ed.), 2017, "Accounting and Corporate Reporting - Today and Tomorrow," Books, IntechOpen, number 4656, ISBN: ARRAY(0x8748b128), January-J, DOI: 10.5772/66609.
• Belén Gill de Albornoz Noguer & Simona Rusanescu, 2017, "Foreign ownership and financial reporting quality in private subsidiaries," Working Papers. Serie EC, Instituto Valenciano de Investigaciones Económicas, S.A. (Ivie), number 2017-02, Aug.
• Nizar M. Alsharari Author-Email: nalsharari@uaeu.ac.ae; nizaralsharari@gmail.com, 2017, "Institutional Logics and ERP Implementation in Public Sector Agency," Journal of Developing Areas, Tennessee State University, College of Business, volume 51, issue 2, pages 417-425, April-Jun.
• Ali Mohammad Al-Attar & Bassam Mohammad Maali, 2017, "The EFFECT OF EARNINGS QUALITY ON THE PREDICTBAILITY OF ACCRUALS AND CASH FLOW MODELS IN FORCASTING FUTURE CASH FLOWS," Journal of Developing Areas, Tennessee State University, College of Business, volume 51, issue 2, pages 45-58, April-Jun.
• Elsayed Elsiefy & Walid ElGammal, 2017, "The effect of using fair value accounting on fundamental analysis: Some evidence from the emerging economies," Journal of Developing Areas, Tennessee State University, College of Business, volume 51, issue 3, pages 103-121, July-Sept.
• Bassam Mohammad Maali & Ali Al-Attar, 2017, "Corporate Disclosure and Cultural Values: A Test for Multinational Corporations," Journal of Developing Areas, Tennessee State University, College of Business, volume 51, issue 3, pages 251-265, July-Sept.
• Natalia SKOROBOGATOVA, 2017, "Methodological Aspects Of Development And Implementation Of Management Policy At Industrial Enterprises," CES Working Papers, Centre for European Studies, Alexandru Ioan Cuza University, volume 9, issue 1, pages 58-77, April.
• Marin Mirea, 2017, "Social Assistance And Its Importance In Economy," Junior Scientific Researcher, SC Research Publishing SRL, volume 3, issue 2, pages 26-41, November.
• Muhammad Rifky Santoso & Minda Muliana br Sebayang, 2017, "A Glimpse Of Positive Accounting Theory (Pat)," Junior Scientific Researcher, SC Research Publishing SRL, volume 3, issue 2, pages 70-77, November.
• John Sorros & Alkiviadis Karagiorgos & Nikos Mpelesis, 2017, "Adoption of Activity-Based Costing: A Survey of the Education Sector of Greece," International Advances in Economic Research, Springer;International Atlantic Economic Society, volume 23, issue 3, pages 309-320, August, DOI: 10.1007/s11294-017-9640-1.
• Katherine Guthrie & Illoong Kwon & Jan Sokolowsky, 2017, "What Does CEOs’ Pay-for-Performance Reveal About Shareholders’ Attitude Toward Earnings Overstatements?," Journal of Business Ethics, Springer, volume 146, issue 2, pages 419-450, December, DOI: 10.1007/s10551-015-2891-y.
• James Cicon, 2017, "Say it again Sam: the information content of corporate conference calls," Review of Quantitative Finance and Accounting, Springer, volume 48, issue 1, pages 57-81, January, DOI: 10.1007/s11156-015-0542-0.
• Sati P. Bandyopadhyay & Alan Guoming Huang & Kevin Jialin Sun & Tony S. Wirjanto, 2017, "The return premiums to accruals quality," Review of Quantitative Finance and Accounting, Springer, volume 48, issue 1, pages 83-115, January, DOI: 10.1007/s11156-015-0543-z.
• Michalis Makrominas, 2017, "Recognized intangibles and the present value of growth options," Review of Quantitative Finance and Accounting, Springer, volume 48, issue 2, pages 311-329, February, DOI: 10.1007/s11156-016-0552-6.
• Stefan Dierkes & Ulrich Schäfer, 2017, "Corporate taxes, capital structure, and valuation: Combining Modigliani/Miller and Miles/Ezzell," Review of Quantitative Finance and Accounting, Springer, volume 48, issue 2, pages 363-383, February, DOI: 10.1007/s11156-016-0554-4.
• Ann Ling-Ching Chan & Edward Lee & Jirada Petaibanlue & Ning Tan, 2017, "Do board interlocks motivate voluntary disclosure? Evidence from Taiwan," Review of Quantitative Finance and Accounting, Springer, volume 48, issue 2, pages 441-466, February, DOI: 10.1007/s11156-016-0557-1.