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

• 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.
• 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.
• Ugalde Zabala, Robert & De la Peña Esteban, Joseba Iñaki & Sámano Cobián, Zaloa & Elechiguerra Arrizabalaga, Crisanta, 2017, "Análisis de la rentabilidad del subsector atunero congelador español," Revista de Dirección y Administración de Empresas, Universidad del País Vasco - Escuela Universitaria de Estudios Empresariales de San Sebastián.
• 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.

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 hospitals ?," 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.
• Kai-Ling Chen & Shen-Ho Chang & Teng-Shih Wang, 2016, "Do Personnel Stability, Family Business and Auditor Influence Financial Restatement?," International Journal of Economics and Financial Issues, Econjournals, volume 6, issue 1, pages 245-251.
• Ji-Hye Park & Joong-Seok Cho, 2016, "The Effect of Earnings Recognition on Firm-Specific Information Variation," International Journal of Economics and Financial Issues, Econjournals, volume 6, issue 2, pages 386-391.
• Woo Sung Kim, 2016, "Determinants of Corporate Trade Credit: An Empirical Study on Korean Firms," International Journal of Economics and Financial Issues, Econjournals, volume 6, issue 2, pages 414-419.
• Panagiotis Dimitropoulos, 2016, "Audit Selection in the European Football Industry under Union of European Football Associations Financial Fair Play," International Journal of Economics and Financial Issues, Econjournals, volume 6, issue 3, pages 901-906.
• Mohammad-Hossein Setayesh & Gholamreza Rezaei & Mostafa Kazemnezhad, 2016, "Corporate Governance, Investment in Research and Development and Company Performance: A Data Envelopment Analysis Approach Based on Data from a Developing Country," International Journal of Economics and Financial Issues, Econjournals, volume 6, issue 3, pages 1114-1122.
• Anak Agung Gde Satia Utama & Reza Renaldi Mirhard, 2016, "The Influence of Sustainability Report Disclosure as Moderating Variable towards the Impact of Intellectual Capital on Company's Performance," International Journal of Economics and Financial Issues, Econjournals, volume 6, issue 3, pages 1262-1269.
• Yuriy Ivanovich Sigidov & Marina Aleksandrovna Korovina & Aleksander Ivanovich Trubilin & Viktor Vilenovich Govdya & Nadezhda Konstantinovna Vasilieva, 2016, "Creation of Provision for Doubtful Debts," International Journal of Economics and Financial Issues, Econjournals, volume 6, issue 4, pages 1542-1549.
• Marina V. Shtiller & Vera L. Nazarova & Irina V. Selezneva & Oksana Yu. Kogut & Lilia M. Bekenova & Aygul S. Jondelbayeva & Valeri A. Korvyakov, 2016, "Tax Risks in the Company's Accounting System: Essence, Identification and Control," International Journal of Economics and Financial Issues, Econjournals, volume 6, issue 4, pages 1791-1797.
• Zaroug Osman Bilal & Omar Mohammad Durrah & Tariq Mohamed Atiya, 2016, "Comparative Study on Performance of Islamic Banks and Conventional Banks: Evidence from Oman," International Journal of Economics and Financial Issues, Econjournals, volume 6, issue 4, pages 1835-1841.
• Maria Evgenievna Skachkova & Olga Jurjevna Lepikhina, 2016, "Methods of Standard Rates of Financial Expenses Calculation on Landscaped Areas Maintenance (on the example of St. Petersburg, Russia)," International Journal of Economics and Financial Issues, Econjournals, volume 6, issue 4, pages 1851-1857.
• Antonio Angelo Romano & Giuseppe Scandurra & Alfonso Carfora, 2016, "Estimating the Impact of Feed-in Tariff Adoption: Similarities and Divergences among Countries through a Propensity-score Matching Method," International Journal of Energy Economics and Policy, Econjournals, volume 6, issue 2, pages 144-151.
• Gianpaolo Iazzolino & Rossella Gabriele, 2016, "Energy Efficiency and Sustainable Development: An Analysis of Financial Reliability in Energy Service Companies Industry," International Journal of Energy Economics and Policy, Econjournals, volume 6, issue 2, pages 222-233.
• Hamzah Al-Mawali & Tri-Dung Lam, 2016, "Customer Accounting and Environmental Uncertainty: Sequential Explanatory Study," International Review of Management and Marketing, Econjournals, volume 6, issue 3, pages 532-543.
• Amara Tijani, 2016, "An Empirical Investigation on the Effectiveness of Environmental Policies," International Review of Management and Marketing, Econjournals, volume 6, issue 3, pages 422-431.
• Ahmet ÖZCAN, 2016, "UMS 12 Gelir Vergileri Standardý Çerçevesinde Ertelenmiþ Verginin Muhasebeleþtirilmesi," Isletme ve Iktisat Calismalari Dergisi, Econjournals, volume 4, issue 4, pages 144-150.
• Alina Georgiana Motoi & Aurelia Dumitru & Liviu Curelaru, 2016, "Basic Accounting in European Projects," Annals of the University of Craiova for Journalism, Communication and Management, Department of Communication, Journalism and Education Sciences, University of Craiova, volume 2, issue 1, pages 119-130, October.
• Mariana Man & Maria Ciurea, 2016, "Transparency of Accounting Information in Achieving Good Corporate Governance. True View and Fair Value," Social Sciences and Education Research Review, Department of Communication, Journalism and Education Sciences, University of Craiova, volume 3, issue 1, pages 41-62, May.
• Alina-Georgiana Motoi & Aurelia Dumitru, 2016, "The General Framework Of Accounting Within The Projects Financed From Structural Funds," Social Sciences and Education Research Review, Department of Communication, Journalism and Education Sciences, University of Craiova, volume 3, issue 2, pages 55-70, December.
• He, Guanming, 2016, "Fiscal Support and Earnings Management," The International Journal of Accounting, Elsevier, volume 51, issue 1, pages 57-84, DOI: 10.1016/j.intacc.2016.01.009.
• Ntim, Collins G., 2016, "Corporate governance, corporate health accounting, and firm value: The case of HIV/AIDS disclosures in Sub-Saharan Africa," The International Journal of Accounting, Elsevier, volume 51, issue 2, pages 155-216, DOI: 10.1016/j.intacc.2016.04.006.
• Perkins, Jon D., 2016, "Discussion of “Security Returns and Volume Responses around International Financial Reporting Standards (IFRS) Earnings Announcements”," The International Journal of Accounting, Elsevier, volume 51, issue 2, pages 266-270, DOI: 10.1016/j.intacc.2016.04.004.
• Olibe, Kingsley O., 2016, "Response to Discussion of “Security Returns and Volume Responses around International Financial Reporting Standards (IFRS) Earnings Announcements”," The International Journal of Accounting, Elsevier, volume 51, issue 2, pages 271-274, DOI: 10.1016/j.intacc.2016.04.005.
• Sami, Heibatollah, 2016, "Discussion of “Determinants of the Quality of Corporate Carbon Management Systems: An International Study”," The International Journal of Accounting, Elsevier, volume 51, issue 2, pages 306-309, DOI: 10.1016/j.intacc.2016.04.008.
• Kim, Oksana, 2016, "The IFRS Adoption Reform through the Lens of Neoinstitutionalism: The Case of the Russian Federation," The International Journal of Accounting, Elsevier, volume 51, issue 3, pages 345-362, DOI: 10.1016/j.intacc.2016.07.001.
• Houqe, Muhammad Nurul & Monem, Reza M., 2016, "IFRS Adoption, Extent of Disclosure, and Perceived Corruption: A Cross-Country Study," The International Journal of Accounting, Elsevier, volume 51, issue 3, pages 363-378, DOI: 10.1016/j.intacc.2016.07.002.
• Kitching, Karen & Mashruwala, Raj & Pevzner, Mikhail, 2016, "Culture and Cost Stickiness: A Cross-country Study," The International Journal of Accounting, Elsevier, volume 51, issue 3, pages 402-417, DOI: 10.1016/j.intacc.2016.07.010.
• Kitagawa, Norio & Okuda, Shin’ya, 2016, "Management Forecasts, Idiosyncratic Risk, and the Information Environment," The International Journal of Accounting, Elsevier, volume 51, issue 4, pages 487-503, DOI: 10.1016/j.intacc.2016.10.002.
• Al-Hadi, Ahmed & Taylor, Grantley & Al-Yahyaee, Khamis Hamed, 2016, "Ruling Family Political Connections and Risk Reporting: Evidence from the GCC," The International Journal of Accounting, Elsevier, volume 51, issue 4, pages 504-524, DOI: 10.1016/j.intacc.2016.10.004.
• Felix, Robert, 2016, "Examining the spread of high quality reporting through the corporate network," Advances in accounting, Elsevier, volume 32, issue C, pages 31-41, DOI: 10.1016/j.adiac.2016.01.001.
• Chen, Yu & Eshleman, John Daniel & Soileau, Jared S., 2016, "Board Gender Diversity and Internal Control Weaknesses," Advances in accounting, Elsevier, volume 33, issue C, pages 11-19, DOI: 10.1016/j.adiac.2016.04.005.
• Eiler, Lisa & Kutcher, Lisa, 2016, "SEC comment letters related to permanently reinvested earnings," Advances in accounting, Elsevier, volume 34, issue C, pages 110-116, DOI: 10.1016/j.adiac.2016.07.009.
• Christ, Margaret H. & Emett, Scott A. & Tayler, William B. & Wood, David A., 2016, "Compensation or feedback: Motivating performance in multidimensional tasks," Accounting, Organizations and Society, Elsevier, volume 50, issue C, pages 27-40, DOI: 10.1016/j.aos.2016.03.003.
• Kouaib, Amel & Jarboui, Anis, 2016, "Real earnings management in innovative firms: Does CEO profile make a difference?," Journal of Behavioral and Experimental Finance, Elsevier, volume 12, issue C, pages 40-54, DOI: 10.1016/j.jbef.2016.09.002.
• Laitinen, Erkki K. & Suvas, Arto, 2016, "Financial distress prediction in an international context: Moderating effects of Hofstede’s original cultural dimensions," Journal of Behavioral and Experimental Finance, Elsevier, volume 9, issue C, pages 98-118, DOI: 10.1016/j.jbef.2015.11.003.
• Yekini, Liafisu Sina & Wisniewski, Tomasz Piotr & Millo, Yuval, 2016, "Market reaction to the positiveness of annual report narratives," The British Accounting Review, Elsevier, volume 48, issue 4, pages 415-430, DOI: 10.1016/j.bar.2015.12.001.
• Kallunki, Juha-Pekka & Mikkonen, Jenni & Nilsson, Henrik & Setterberg, Hanna, 2016, "Tax noncompliance and insider trading," Journal of Corporate Finance, Elsevier, volume 36, issue C, pages 157-173, DOI: 10.1016/j.jcorpfin.2015.12.005.
• Kubick, Thomas R. & Lockhart, G. Brandon, 2016, "Do external labor market incentives motivate CEOs to adopt more aggressive corporate tax reporting preferences?," Journal of Corporate Finance, Elsevier, volume 36, issue C, pages 255-277, DOI: 10.1016/j.jcorpfin.2015.12.003.
• de Mel, Suresh & Herath, Dammika & McKenzie, David & Pathak, Yuvraj, 2016, "Radio frequency (un)identification: Results from a proof-of-concept trial of the use of RFID technology to measure microenterprise turnover in Sri Lanka," Development Engineering, Elsevier, volume 1, issue C, pages 4-11, DOI: 10.1016/j.deveng.2015.06.001.
• Ma, Liangbo & Ma, Shiguang & Tian, Gary, 2016, "Family control, accounting misstatements, and market reactions to restatements: Evidence from China," Emerging Markets Review, Elsevier, volume 28, issue C, pages 1-27, DOI: 10.1016/j.ememar.2016.06.001.
• Campa, Domenico & Hajbaba, Amir, 2016, "Do targets grab the cash in takeovers: The role of earnings management," International Review of Financial Analysis, Elsevier, volume 44, issue C, pages 56-64, DOI: 10.1016/j.irfa.2016.01.008.
• Iatridis, George Emmanuel, 2016, "Financial reporting language in financial statements: Does pessimism restrict the potential for managerial opportunism?," International Review of Financial Analysis, Elsevier, volume 45, issue C, pages 1-17, DOI: 10.1016/j.irfa.2016.02.004.
• Huang, Haijie & Lee, Edward & Lyu, Changjiang & Zhu, Zhenmei, 2016, "The effect of accounting academics in the boardroom on the value relevance of financial reporting information," International Review of Financial Analysis, Elsevier, volume 45, issue C, pages 18-30, DOI: 10.1016/j.irfa.2016.02.003.
• Simlai, Prodosh E., 2016, "Time-varying risk, mispricing attributes, and the accrual premium," International Review of Financial Analysis, Elsevier, volume 48, issue C, pages 150-161, DOI: 10.1016/j.irfa.2016.09.014.
• Baschieri, Giulia & Carosi, Andrea & Mengoli, Stefano, 2016, "Does the earnings quality matter? Evidence from a quasi-experimental setting," Finance Research Letters, Elsevier, volume 19, issue C, pages 146-157, DOI: 10.1016/j.frl.2016.07.006.
• Choi, Jung Ho & Kalay, Alon & Sadka, Gil, 2016, "Earnings news, expected earnings, and aggregate stock returns," Journal of Financial Markets, Elsevier, volume 29, issue C, pages 110-143, DOI: 10.1016/j.finmar.2016.02.001.
• Kanagaretnam, Kiridaran & Zhang, Gaiyan & Zhang, Sanjian Bill, 2016, "CDS pricing and accounting disclosures: Evidence from U.S. bank holding corporations around the recent financial crisis," Journal of Financial Stability, Elsevier, volume 22, issue C, pages 33-44, DOI: 10.1016/j.jfs.2015.11.001.
• Peng, Emma Y. & Yan, An & Yan, Meng, 2016, "Accounting accruals, heterogeneous investor beliefs, and stock returns," Journal of Financial Stability, Elsevier, volume 24, issue C, pages 88-103, DOI: 10.1016/j.jfs.2016.04.011.
• Yaari, Uzi & Nikiforov, Andrei & Kahya, Emel & Shachmurove, Yochanan, 2016, "Finance methodology of Free Cash Flow," Global Finance Journal, Elsevier, volume 29, issue C, pages 1-11, DOI: 10.1016/j.gfj.2015.05.003.
• Maurer, Raimond & Mitchell, Olivia S. & Rogalla, Ralph & Siegelin, Ivonne, 2016, "Accounting and actuarial smoothing of retirement payouts in participating life annuities," Insurance: Mathematics and Economics, Elsevier, volume 71, issue C, pages 268-283, DOI: 10.1016/j.insmatheco.2016.09.007.
• Chen, Zhihong & Li, Oliver Zhen & Zou, Hong, 2016, "Directors׳ and officers׳ liability insurance and the cost of equity," Journal of Accounting and Economics, Elsevier, volume 61, issue 1, pages 100-120, DOI: 10.1016/j.jacceco.2015.04.001.
• Dou, Yiwei & Khan, Mozaffar & Zou, Youli, 2016, "Labor unemployment insurance and earnings management," Journal of Accounting and Economics, Elsevier, volume 61, issue 1, pages 166-184, DOI: 10.1016/j.jacceco.2015.06.001.
• Hui, Kai Wai & Nelson, Karen K. & Yeung, P. Eric, 2016, "On the persistence and pricing of industry-wide and firm-specific earnings, cash flows, and accruals," Journal of Accounting and Economics, Elsevier, volume 61, issue 1, pages 185-202, DOI: 10.1016/j.jacceco.2015.06.003.
• Banker, Rajiv D. & Basu, Sudipta & Byzalov, Dmitri & Chen, Janice Y.S., 2016, "The confounding effect of cost stickiness on conservatism estimates," Journal of Accounting and Economics, Elsevier, volume 61, issue 1, pages 203-220, DOI: 10.1016/j.jacceco.2015.07.001.
• García Lara, Juan Manuel & García Osma, Beatriz & Penalva, Fernando, 2016, "Accounting conservatism and firm investment efficiency," Journal of Accounting and Economics, Elsevier, volume 61, issue 1, pages 221-238, DOI: 10.1016/j.jacceco.2015.07.003.
• Dhaliwal, Dan & Judd, J. Scott & Serfling, Matthew & Shaikh, Sarah, 2016, "Customer concentration risk and the cost of equity capital," Journal of Accounting and Economics, Elsevier, volume 61, issue 1, pages 23-48, DOI: 10.1016/j.jacceco.2015.03.005.
• Dhaliwal, Dan S. & Lamoreaux, Phillip T. & Litov, Lubomir P. & Neyland, Jordan B., 2016, "Shared auditors in mergers and acquisitions," Journal of Accounting and Economics, Elsevier, volume 61, issue 1, pages 49-76, DOI: 10.1016/j.jacceco.2015.01.005.
• Cai, Ye & Kim, Yongtae & Park, Jong Chool & White, Hal D., 2016, "Common auditors in M&A transactions," Journal of Accounting and Economics, Elsevier, volume 61, issue 1, pages 77-99, DOI: 10.1016/j.jacceco.2015.01.004.
• Arya, Anil & Mittendorf, Brian, 2016, "On the synergy between disclosure and investment beauty contests," Journal of Accounting and Economics, Elsevier, volume 61, issue 2, pages 255-273, DOI: 10.1016/j.jacceco.2015.11.003.
• Kim, Jeong-Bon & Li, Leye & Lu, Louise Yi & Yu, Yangxin, 2016, "Financial statement comparability and expected crash risk," Journal of Accounting and Economics, Elsevier, volume 61, issue 2, pages 294-312, DOI: 10.1016/j.jacceco.2015.12.003.
• Baldenius, Tim & Glover, Jonathan & Xue, Hao, 2016, "Relational contracts with and between agents," Journal of Accounting and Economics, Elsevier, volume 61, issue 2, pages 369-390, DOI: 10.1016/j.jacceco.2016.01.002.
• Zuo, Luo, 2016, "The informational feedback effect of stock prices on management forecasts," Journal of Accounting and Economics, Elsevier, volume 61, issue 2, pages 391-413, DOI: 10.1016/j.jacceco.2016.03.001.
• Hoitash, Rani & Hoitash, Udi & Kurt, Ahmet C., 2016, "Do accountants make better chief financial officers?," Journal of Accounting and Economics, Elsevier, volume 61, issue 2, pages 414-432, DOI: 10.1016/j.jacceco.2016.03.002.
• Demerjian, Peter R. & Owens, Edward L., 2016, "Measuring the probability of financial covenant violation in private debt contracts," Journal of Accounting and Economics, Elsevier, volume 61, issue 2, pages 433-447, DOI: 10.1016/j.jacceco.2015.11.001.
• Lennox, Clive & Wu, Xi & Zhang, Tianyu, 2016, "The effect of audit adjustments on earnings quality: Evidence from China," Journal of Accounting and Economics, Elsevier, volume 61, issue 2, pages 545-562, DOI: 10.1016/j.jacceco.2015.08.003.
• Fischer, Paul E. & Heinle, Mirko S. & Verrecchia, Robert E., 2016, "Beliefs-driven price association," Journal of Accounting and Economics, Elsevier, volume 61, issue 2, pages 563-583, DOI: 10.1016/j.jacceco.2015.07.006.
• Chang, Hye Sun & Donohoe, Michael & Sougiannis, Theodore, 2016, "Do analysts understand the economic and reporting complexities of derivatives?," Journal of Accounting and Economics, Elsevier, volume 61, issue 2, pages 584-604, DOI: 10.1016/j.jacceco.2015.07.005.
• Li, Ningzhong & Vasvari, Florin P. & Wittenberg-Moerman, Regina, 2016, "Dynamic threshold values in earnings-based covenants," Journal of Accounting and Economics, Elsevier, volume 61, issue 2, pages 605-629, DOI: 10.1016/j.jacceco.2015.07.004.
• Gallo, Lindsey A. & Hann, Rebecca N. & Li, Congcong, 2016, "Aggregate earnings surprises, monetary policy, and stock returns," Journal of Accounting and Economics, Elsevier, volume 62, issue 1, pages 103-120, DOI: 10.1016/j.jacceco.2016.04.003.
• Amiram, Dan & Owens, Edward & Rozenbaum, Oded, 2016, "Do information releases increase or decrease information asymmetry? New evidence from analyst forecast announcements," Journal of Accounting and Economics, Elsevier, volume 62, issue 1, pages 121-138, DOI: 10.1016/j.jacceco.2016.06.001.
• Kausar, Asad & Shroff, Nemit & White, Hal, 2016, "Real effects of the audit choice," Journal of Accounting and Economics, Elsevier, volume 62, issue 1, pages 157-181, DOI: 10.1016/j.jacceco.2015.10.001.
• Michaely, Roni & Rubin, Amir & Vedrashko, Alexander, 2016, "Further evidence on the strategic timing of earnings news: Joint analysis of weekdays and times of day," Journal of Accounting and Economics, Elsevier, volume 62, issue 1, pages 24-45, DOI: 10.1016/j.jacceco.2016.04.002.
• Hilary, Gilles & Hsu, Charles & Segal, Benjamin & Wang, Rencheng, 2016, "The bright side of managerial over-optimism," Journal of Accounting and Economics, Elsevier, volume 62, issue 1, pages 46-64, DOI: 10.1016/j.jacceco.2016.04.001.
• Arif, Salman & Marshall, Nathan & Yohn, Teri Lombardi, 2016, "Understanding the relation between accruals and volatility: A real options-based investment approach," Journal of Accounting and Economics, Elsevier, volume 62, issue 1, pages 65-86, DOI: 10.1016/j.jacceco.2016.04.005.
• Chircop, Justin & Novotny-Farkas, Zoltán, 2016, "The economic consequences of extending the use of fair value accounting in regulatory capital calculations," Journal of Accounting and Economics, Elsevier, volume 62, issue 2, pages 183-203, DOI: 10.1016/j.jacceco.2016.10.004.
• Frankel, Richard & Jennings, Jared & Lee, Joshua, 2016, "Using unstructured and qualitative disclosures to explain accruals," Journal of Accounting and Economics, Elsevier, volume 62, issue 2, pages 209-227, DOI: 10.1016/j.jacceco.2016.07.003.
• Guay, Wayne & Samuels, Delphine & Taylor, Daniel, 2016, "Guiding through the Fog: Financial statement complexity and voluntary disclosure," Journal of Accounting and Economics, Elsevier, volume 62, issue 2, pages 234-269, DOI: 10.1016/j.jacceco.2016.09.001.
• Dyer, Travis & Lang, Mark & Stice-Lawrence, Lorien, 2016, "Do managers really guide through the fog? On the challenges in assessing the causes of voluntary disclosure," Journal of Accounting and Economics, Elsevier, volume 62, issue 2, pages 270-276, DOI: 10.1016/j.jacceco.2016.08.001.
• Call, Andrew C. & Kedia, Simi & Rajgopal, Shivaram, 2016, "Rank and file employees and the discovery of misreporting: The role of stock options," Journal of Accounting and Economics, Elsevier, volume 62, issue 2, pages 277-300, DOI: 10.1016/j.jacceco.2016.06.003.