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

2016

• 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.
• Tsai, Feng-Tse & Lu, Hsin-Min & Hung, Mao-Wei, 2016, "The impact of news articles and corporate disclosure on credit risk valuation," Journal of Banking & Finance, Elsevier, volume 68, issue C, pages 100-116, DOI: 10.1016/j.jbankfin.2016.03.018.
• Isshaq, Zangina & Faff, Robert, 2016, "Does the uncertainty of firm-level fundamentals help explain cross-sectional differences in liquidity commonality?," Journal of Banking & Finance, Elsevier, volume 68, issue C, pages 153-161, DOI: 10.1016/j.jbankfin.2016.02.012.
• Hamadi, Malika & Heinen, Andréas & Linder, Stefan & Porumb, Vlad-Andrei, 2016, "Does Basel II affect the market valuation of discretionary loan loss provisions?," Journal of Banking & Finance, Elsevier, volume 70, issue C, pages 177-192, DOI: 10.1016/j.jbankfin.2016.06.002.
• Allen, Arthur & Francis, Bill B. & Wu, Qiang & Zhao, Yijiang, 2016, "Analyst coverage and corporate tax aggressiveness," Journal of Banking & Finance, Elsevier, volume 73, issue C, pages 84-98, DOI: 10.1016/j.jbankfin.2016.09.004.
• Lunawat, Radhika, 2016, "Reputation effects of information sharing," Journal of Economic Behavior & Organization, Elsevier, volume 131, issue PA, pages 75-91, DOI: 10.1016/j.jebo.2016.08.006.
• Abdelsalam, Omneya & Dimitropoulos, Panagiotis & Elnahass, Marwa & Leventis, Stergios, 2016, "Earnings management behaviors under different monitoring mechanisms: The case of Islamic and conventional banks," Journal of Economic Behavior & Organization, Elsevier, volume 132, issue S, pages 155-173, DOI: 10.1016/j.jebo.2016.04.022.
• Samaniego-Medina, Reyes & Trujillo-Ponce, Antonio & Parrado-Martínez, Purificación & di Pietro, Filippo, 2016, "Determinants of bank CDS spreads in Europe," Journal of Economics and Business, Elsevier, volume 86, issue C, pages 1-15, DOI: 10.1016/j.jeconbus.2016.03.001.
• Han, Bing & Tang, Ya & Yang, Liyan, 2016, "Public information and uninformed trading: Implications for market liquidity and price efficiency," Journal of Economic Theory, Elsevier, volume 163, issue C, pages 604-643, DOI: 10.1016/j.jet.2016.02.012.
• Hollander, Stephan & Verriest, Arnt, 2016, "Bridging the gap: the design of bank loan contracts and distance," Journal of Financial Economics, Elsevier, volume 119, issue 2, pages 399-419, DOI: 10.1016/j.jfineco.2015.09.006.
• Ball, Ray & Gerakos, Joseph & Linnainmaa, Juhani T. & Nikolaev, Valeri, 2016, "Accruals, cash flows, and operating profitability in the cross section of stock returns," Journal of Financial Economics, Elsevier, volume 121, issue 1, pages 28-45, DOI: 10.1016/j.jfineco.2016.03.002.
• Martini, Jan Thomas & Niemann, Rainer & Simons, Dirk, 2016, "Tax-induced distortions of effort and compensation in a principal-agent setting," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 27, issue C, pages 26-39, DOI: 10.1016/j.intaccaudtax.2016.07.002.
• Beaver, William & McNichols, Maureen & Price, Richard, 2016, "The costs and benefits of long-short investing: A perspective on the market efficiency literature," Journal of Accounting Literature, Elsevier, volume 37, issue C, pages 1-18, DOI: 10.1016/j.acclit.2016.07.001.
• Hsu, Audrey Wen-hsin & Liu, Sophia Hsin-Tsai, 2016, "Organizational structure, agency costs, and accrual quality," Journal of Contemporary Accounting and Economics, Elsevier, volume 12, issue 1, pages 35-60, DOI: 10.1016/j.jcae.2016.02.002.
• Magni, Carlo Alberto, 2016, "Capital depreciation and the underdetermination of rate of return: A unifying perspective," Journal of Mathematical Economics, Elsevier, volume 67, issue C, pages 54-79, DOI: 10.1016/j.jmateco.2016.09.007.
• Ku Ismail, Ku Nor Izah & Abdul Manaf, Kamarul Bahrain, 2016, "Market reactions to the appointment of women to the boards of Malaysian firms," Journal of Multinational Financial Management, Elsevier, volume 36, issue C, pages 75-88, DOI: 10.1016/j.mulfin.2016.04.004.
• Pierre Thijssen, Maximiliaan Willem & Iatridis, George Emmanuel, 2016, "Conditional conservatism and value relevance of financial reporting: A study in view of converging accounting standards," Journal of Multinational Financial Management, Elsevier, volume 37, issue , pages 48-70, DOI: 10.1016/j.mulfin.2016.10.001.
• Ng, Chi Cheong Allen & Shen, Jianfu, 2016, "Screen winners from losers using simple fundamental analysis in the Pacific-Basin stock markets," Pacific-Basin Finance Journal, Elsevier, volume 39, issue C, pages 159-177, DOI: 10.1016/j.pacfin.2016.06.003.
• Lau, Chee Kwong, 2016, "How corporate derivatives use impact firm performance?," Pacific-Basin Finance Journal, Elsevier, volume 40, issue PA, pages 102-114, DOI: 10.1016/j.pacfin.2016.10.001.
• Duong, Lien & Evans, John, 2016, "Gender differences in compensation and earnings management: Evidence from Australian CFOs," Pacific-Basin Finance Journal, Elsevier, volume 40, issue PA, pages 17-35, DOI: 10.1016/j.pacfin.2016.07.004.
• Gombola, Michael J. & Ho, Amy Yueh-Fang & Huang, Chin-Chuan, 2016, "The effect of leverage and liquidity on earnings and capital management: Evidence from U.S. commercial banks," International Review of Economics & Finance, Elsevier, volume 43, issue C, pages 35-58, DOI: 10.1016/j.iref.2015.10.030.
• Liao, Tsai-Ling & Lin, Wen-Chun, 2016, "Product market competition and earnings management around open-market repurchase announcements," International Review of Economics & Finance, Elsevier, volume 44, issue C, pages 187-203, DOI: 10.1016/j.iref.2016.04.006.
• Chen, Jing & Jung, Michael J., 2016, "Activist hedge funds and firm disclosure," Review of Financial Economics, Elsevier, volume 29, issue C, pages 52-63, DOI: 10.1016/j.rfe.2015.09.004.
• Joliet, Robert & Muller, Aline, 2016, "Are foreign earnings disclosures value-relevant?," Research in International Business and Finance, Elsevier, volume 37, issue C, pages 170-183, DOI: 10.1016/j.ribaf.2015.09.009.
• Anagnostopoulou, Seraina C. & Drakos, Konstantinos, 2016, "Bank loan terms and conditions: Is there a macro effect?," Research in International Business and Finance, Elsevier, volume 37, issue C, pages 269-282, DOI: 10.1016/j.ribaf.2015.11.012.
• Ajina, Aymen & Laouiti, Mhamed & Msolli, Badreddine, 2016, "Guiding through the Fog: Does annual report readability reveal earnings management?," Research in International Business and Finance, Elsevier, volume 38, issue C, pages 509-516, DOI: 10.1016/j.ribaf.2016.07.021.
• Christ, Katherine L. & Burritt, Roger L., 2016, "ISO 14051: A new era for MFCA implementation and research," Revista de Contabilidad - Spanish Accounting Review, Elsevier, volume 19, issue 1, pages 1-9, DOI: 10.1016/j.rcsar.2015.01.006.
• Gómez-Ruiz, Laura & Naranjo-Gil, David, 2016, "El uso interactivo de la información de control y las respuestas emocionales de los empleados," Revista de Contabilidad - Spanish Accounting Review, Elsevier, volume 19, issue 1, pages 102-110, DOI: 10.1016/j.rcsar.2015.02.003.
• Chamorro, Eva & Cámara, Macario, 2016, "Relación de agencia y monopolio. El caso del tabaco en España (1887-1986)," Revista de Contabilidad - Spanish Accounting Review, Elsevier, volume 19, issue 1, pages 132-141, DOI: 10.1016/j.rcsar.2015.03.002.
• Navarro-García, Juan Carlos & Madrid-Guijarro, Antonia, 2016, "Real economic activity and accounting information in Spanish construction and real estate firms," Revista de Contabilidad - Spanish Accounting Review, Elsevier, volume 19, issue 1, pages 21-30, DOI: 10.1016/j.rcsar.2014.10.002.
• Navarro Galera, Andrés & Ortúzar Maturana, Rodrigo Iván & Alcaraz Quiles, Francisco José, 2016, "La viabilidad del coste del ciclo de vida para la evaluación económica de inversiones militares," Revista de Contabilidad - Spanish Accounting Review, Elsevier, volume 19, issue 2, pages 169-180, DOI: 10.1016/j.rcsar.2015.06.001.
• Suárez Fernández, Óscar, 2016, "¿Es neutral la información sobre resultados?," Revista de Contabilidad - Spanish Accounting Review, Elsevier, volume 19, issue 2, pages 204-215, DOI: 10.1016/j.rcsar.2015.09.001.
• Nogueira, Sónia Paula S. & Jorge, Susana Margarida F., 2016, "Explanatory factors for the use of the financial report in decision-making: Evidence from Local Government in Portugal," Revista de Contabilidad - Spanish Accounting Review, Elsevier, volume 19, issue 2, pages 216-226, DOI: 10.1016/j.rcsar.2015.09.002.
• Cabedo Semper, J. David & Tirado Beltrán, José Miguel, 2016, "Cantidad y calidad de información de riesgos divulgada por las empresas españolas: Un análisis en periodos diferentes del ciclo económico," Revista de Contabilidad - Spanish Accounting Review, Elsevier, volume 19, issue 2, pages 261-270, DOI: 10.1016/j.rcsar.2016.05.001.
• Kim, Seokchin & Lee, Hyunchul & Kim, Joongi, 2016, "Divergent effects of external financing on technology innovation activity: Korean evidence," Technological Forecasting and Social Change, Elsevier, volume 106, issue C, pages 22-30, DOI: 10.1016/j.techfore.2016.02.002.
• Konstantinidi, Theodosia & Kraft, Arthur & Pope, Peter F., 2016, "Asymmetric persistence and the market pricing of accruals and cash flows," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 65445, Apr.
• Athanasakou, Vasiliki E. & Simpson, Ana, 2016, "Investor attention to salient features of analyst forecasts," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 65745, Jun.
• Anthony Dewayne Holder & Alexey Petkevich & Gary Moore, 2016, "Does managerial myopia explain Bowman’s Paradox?," American Journal of Business, Emerald Group Publishing Limited, volume 31, issue 3, pages 102-122, August, DOI: 10.1108/AJB-04-2015-0008.
• Marziana Madah Marzuki & Effiezal Aswadi Abdul Wahab & Hasnah Haron, 2016, "Corporate governance and earnings conservatism in Malaysia," Accounting Research Journal, Emerald Group Publishing Limited, volume 29, issue 4, pages 391-412, November, DOI: 10.1108/ARJ-04-2014-0043.
• Alexey Feigin & Andrew Ferguson & Matthew Grosse & Tom Scott, 2016, "Evidence on why firms use different disclosure outlets," Accounting Research Journal, Emerald Group Publishing Limited, volume 29, issue 3, pages 274-291, September, DOI: 10.1108/ARJ-08-2014-0066.
• Raheel Safdar & Chen Yan, 2016, "Information risk, stock returns, and the cost of capital in China," China Finance Review International, Emerald Group Publishing Limited, volume 6, issue 1, pages 77-95, February, DOI: 10.1108/CFRI-04-2015-0033.
• Liang Song, 2016, "Accounting quality and financing arrangements in emerging economies," International Journal of Accounting & Information Management, Emerald Group Publishing Limited, volume 24, issue 1, pages 2-19, March, DOI: 10.1108/IJAIM-09-2014-0061.
• Marko Järvenpää & Aapo Länsiluoto, 2016, "Collective identity, institutional logic and environmental management accounting change," Journal of Accounting & Organizational Change, Emerald Group Publishing Limited, volume 12, issue 2, pages 152-176, June, DOI: 10.1108/JAOC-11-2013-0094.
• Hounaida Mersni & Hakim Ben Othman, 2016, "The impact of corporate governance mechanisms on earnings management in Islamic banks in the Middle East region," Journal of Islamic Accounting and Business Research, Emerald Group Publishing Limited, volume 7, issue 4, pages 318-348, September, DOI: 10.1108/JIABR-11-2014-0039.
• Eva Marie Ebach & Michael Hertel & Andreas Lindermeir & Timm Tränkler, 2016, "Toward an optimal hedging strategy considering earnings volatility through fair value accounted financial derivatives," Journal of Risk Finance, Emerald Group Publishing Limited, volume 17, issue 3, pages 310-327, May, DOI: 10.1108/JRF-07-2015-0064.
• Meropy Barut & Jean Raar & Mohammad I Azim, 2016, "Biodiversity and local government: a reporting and accountability perspective," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 31, issue 2, pages 197-227, February, DOI: 10.1108/MAJ-08-2014-1082.
• Erick Rading Outa & Nelson M. Waweru, 2016, "Corporate governance guidelines compliance and firm financial performance," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 31, issue 8/9, pages 891-914, September, DOI: 10.1108/MAJ-12-2015-1291.
• Syrus Islam, 2016, "Reconceptualizing the notion of relations underlying performance measurement models," Pacific Accounting Review, Emerald Group Publishing Limited, volume 28, issue 4, pages 411-418, November, DOI: 10.1108/PAR-02-2016-0012.
• Frederick Ng & Isabella Li, 2016, "Case-mix accounting beyond the hospital," Pacific Accounting Review, Emerald Group Publishing Limited, volume 28, issue 4, pages 373-385, November, DOI: 10.1108/PAR-02-2016-0020.
• Eva Lechner, 2016, "Organizations with changing structures: how to control?," Pacific Accounting Review, Emerald Group Publishing Limited, volume 28, issue 4, pages 471-482, November, DOI: 10.1108/PAR-02-2016-0025.
• Chan Du & Liang Song & Jia Wu, 2016, "Bank accounting disclosure, information content in stock prices, and stock crash risk," Pacific Accounting Review, Emerald Group Publishing Limited, volume 28, issue 3, pages 260-278, August, DOI: 10.1108/PAR-09-2015-0037.
• Liang Song & Joel C Tuoriniemi, 2016, "Accounting quality, governance standards, and syndicated loan contracts," Pacific Accounting Review, Emerald Group Publishing Limited, volume 28, issue 1, pages 2-15, February, DOI: 10.1108/PAR-10-2014-0035.
• Jui-Chin Chang & Huey-Lian Sun, 2016, "Reputation and regulation effects on director turnover and change of directorships," Review of Accounting and Finance, Emerald Group Publishing Limited, volume 15, issue 3, pages 274-293, August, DOI: 10.1108/RAF-12-2014-0138.
• Dana Kubickova & Irena Jindrichovska, 2016, "Comparability and Reliability of Financial Information in the Sector of Czech SMES (ten years of IFRS as a part of Czech accounting context)," European Research Studies Journal, European Research Studies Journal, volume 0, issue 4, pages 64-77.
• Dana SISEA & Valentin SCARLAT, 2016, "Views on the Method of Calculation of the Costs of Activities and Coordinates its Implementation," Working papers, Ecological University of Bucharest, Department of Economics, number 06, Apr.
• Riccardo Giannetti & Alessandro Marelli, 2016, "Il ruolo degli strumenti di cost management nello sviluppo di nuovi prodotti sostenibili," MANAGEMENT CONTROL, FrancoAngeli Editore, volume 2016, issue 2, pages 33-68.
• Borja Amor-Tapia & Maria T. Tascon, 2016, "Separating Winners from Losers: Composite Indicators Based on Fundamentals in the European Context," Czech Journal of Economics and Finance (Finance a uver), Charles University Prague, Faculty of Social Sciences, volume 66, issue 1, pages 70-94, February.
• Jonathan Black & Maximiliano da Silva & Mattias Nilsson & Roberto Pinheiro, 2016, "Information Production, Misconduct Effort, and the Duration of Corporate Fraud," Working Papers (Old Series), Federal Reserve Bank of Cleveland, number 1613, Jun, DOI: 10.26509/frbc-wp-201613r.
• Nathaniel Baum-Snow & Daniel Hartley, 2016, "Accounting for Central Neighborhood Change, 1980-2010," Working Paper Series, Federal Reserve Bank of Chicago, number WP-2016-9, Sep.
• Christopher S. Armstrong & Wayne R. Guay & Hamid Mehran & Joseph P. Weber, 2016, "The role of financial reporting and transparency in corporate governance," Economic Policy Review, Federal Reserve Bank of New York, issue Aug, pages 107-128.
• Robert M. Bushman, 2016, "Transparency, accounting discretion, and bank stability," Economic Policy Review, Federal Reserve Bank of New York, issue Aug, pages 129-149.
• Beverly Hirtle, 2016, "Public disclosure and risk-adjusted performance at bank holding companies," Economic Policy Review, Federal Reserve Bank of New York, issue Aug, pages 151-173.
• Leonid I. Sergeyev & Maxim I. Moroz, 2016, "Development of the Approaches to Calculation of Depreciation," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 6, pages 121-128, December.
• Shakirat Adepeju Babatunde, 2016, "Equipping Public Servants with Accrual Accounting for Transparency, Accountability and Efficiency � Evidence from Nigeria and Ghana," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr111, Dec.
• Aisa Tri Agustini, 2016, "Ethical Sensitivity and The Perception of Accounting Students: Is the Love of Money and Greed the Root of Unethical Attitudes? ," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr112, Dec.
• Novrida Qudsi Lutfillah, 2016, "Revealing the Accounting Existence Through Debt-Receivable Practice at Majapahit Kingdom Era (1350)," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr118, Dec.
• Made Susilawati, 2016, "Frame Value of Strategic Management Accounting Based on The Balance of Tri Kaya Parisudha," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr119, Dec.
• Hendrian, 2016, "Implementation of Accounting Standard on Small and Medium-Sized Entities (SMEs)," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number gjbssr448, Oct.
• Shanti, 2016, "Mental Accounting in Managers� Preferences Related to Aggregation Versus Disaggregation Income Statement Items," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number jber114, Dec.
• Mirna Dianita, 2016, "Accounting Students� Perceptions of AEC 2015 on Public Accounting Profession," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number jber115, Dec.
• Wahyoe Soedarmono & Sigid Eko Pramono & Amine Tarazi, 2017, "The procyclicality of loan loss provisions in Islamic banks," Post-Print, HAL, number hal-01324711.
• Thanh Huong Dinh & Jean-François Gajewski & Duc Khuong Nguyen, 2016, "Analyst Earnings Forecasts, Individual Investors’Expectations and Trading Volume: An Experimental Approach," Post-Print, HAL, number hal-01591435.
• Robert Joliet & Aline Muller, 2016, "Are foreign earnings disclosures value-relevant?," Post-Print, HAL, number hal-01744820, May, DOI: 10.1016/j.ribaf.2015.09.009.
• Duc Khuong Nguyen & Thanh Huong Dinh & Jean-François Gajewski, 2016, "Analyst earnings forecasts, individual investors' expectations and trading volume: An experimental approach," Post-Print, HAL, number hal-04732872, Mar.
• Julien Clavier & Herve Alexandre, 2016, "Adoption of IAS/IFRS, liquidity constraints, and credit rationing: the case of the European banking industry," Post-Print, HAL, number halshs-01321513, DOI: 10.1016/j.qref.2016.05.001.
• Guillaume Plantin & Jean Tirole, 2016, "Marking to Market versus Taking to Market," Sciences Po Economics Publications (main), HAL, number hal-03393184, Nov.
• Wahyoe Soedarmono & Sigid Eko Pramono & Amine Tarazi, 2016, "The procyclicality of loan loss provisions in Islamic banks," Working Papers, HAL, number hal-01319043, May.
• Guillaume Plantin & Jean Tirole, 2016, "Marking to Market versus Taking to Market," Working Papers, HAL, number hal-03393184, Nov.
• Byström, Hans, 2016, "Blockchains, Real-Time Accounting and the Future of Credit Risk Modeling," Working Papers, Lund University, Department of Economics, number 2016:4, Mar.
• KIM, Hyonok & YASUDA, Yukihiro & 安田, 行宏, 2016, "A new approach to identify the economic effects of disclosure: Information content of business risk disclosures in Japanese firms," Working Paper Series, Hitotsubashi University Center for Financial Research, number G-1-13, May.
• KIM, Hyonok & YASUDA, Yukihiro & 安田, 行宏, 2016, "Mandatory adoption of business risk disclosure: evidence from Japanese firms," Working Paper Series, Hitotsubashi University Center for Financial Research, number G-1-14, May.
• Nakano, Makoto & 中野, 誠 & Aoki, Yasuharu, 2016, "What Explains Widening Profitability Dispersion Around The World?," Hitotsubashi Journal of commerce and management, Hitotsubashi University, volume 50, issue 1, pages 23-46, October, DOI: 10.15057/28214.
• Juan Manuel Pérez-Salamero & Marta Regúlez Castillo & Carlos Vidal Meliá, 2016, "Análisis de la representatividad de la MCVL: el caso de las prestaciones del sistema público de pensiones," Hacienda Pública Española / Review of Public Economics, IEF, volume 217, issue 2, pages 67-130, June.
• Liliana PASCHIA, 2016, "Implementing Target Costs Method in Romanian Higher Education Institutions," Hyperion Economic Journal, Faculty of Economic Sciences, Hyperion University of Bucharest, Romania, volume 4, issue 1, pages 21-28, March.
• Oleh Vysochan, 2016, "Cluster Accounting Concept: Characteristics and Features," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 15-21, March.
• Vitalina Drachuk, 2016, "Theoretical Aspects of the Formation of Accounting Policy for Payment Transactions with the Budget on Tax Payments," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 22-26, March.
• Serhiy Legenchuk & Alina Raboshuk, 2016, "Major Tendencies in Accounting: Ways of Development in the XXI Century," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 32-37, March.
• Oleksandr Panadiy, 2016, "State of Management Accounting in Agricultural Enterprises (Case Study: Kyiv Region Manufacturers)," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 45-55, March.
• Lyubomyr Pylypenko, 2016, "Conceptual and Methodological Orientation of the Harmonization of Accounting and Financial Reporting Systems," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 66-73, March.
• Nataliya Pravdyuk, 2016, "Accounting Support of Biofuel Production Management," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 74-82, March.
• Serhiy Bardash & Tetyana Osadcha, 2016, "Methodological Limitations of Transaction Costs Classification in the Accounting," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 8-14, March.
• Olha Royeva, 2016, "Method for Determining Minimum Prices and Sales Volumes, Taking into Account the Tax Burden," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 131-134, June.
• Volodymyr Kebko, 2016, "Fundamentals of Component Development of Modern Financial Statements," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 23-28, June.
• Svitlana Korol, 2016, "Theoretical Grounds of Social Accounting," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 29-34, June.
• Oleksandr Kushnirenko, 2016, "Accounting-Informational Reflection of Taxation of Agricultural Enterprises in the Context of Their Sustainable Development," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 35-44, June.
• Tetyana Storozhuk, 2016, "Impact of Creativity in Accounting on Indicators of Financial Statements," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 65-70, June.
• Leonid Suk, 2016, "Calculating and Using Self-Cost of Agricultural Products," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 71-75, June.
• Petro Suk, 2016, "Formation of Accounting Information on Costs," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 76-80, June.
• Mykola Demyanenko & Viktoriya Rozhelyuk, 2016, "System Approach to Formation of Accounting Information for Management," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 8-15, June.
• Lyubov Shevchenko, 2016, "Integrated Accounting in the Management of Company Taxation," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 90-94, June.
• Inna Herasymovych & Nataliya Morozova-Herasymovych, 2016, "Methodical Principles of Internal Control of Inventories in the Enterprise Operations Management System," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 114-121, September.
• Liudmyla Kruchak, 2016, "Juice Market in Ukraine: State Analysis and Assessment of the Impact of Accounts Receivable of Customers on Its Development," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 147-152, September.