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

• 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.
• Iryna Predko, 2016, "Creation of Reserves of Future Costs and Payments to Be Occurred in Accounting as One Way to Reduce Risks of Enterprise Activities in Crisis," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 31-37, September.
• Tetyana Storozhuk, 2016, "Accounting Policies of Parent (Holding) Company and Its Subsidiaries," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 38-42, September.
• Olha Usatenko, 2016, "Organization of Accounting and Analysis of Commitments in the Asset Management Companies," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 43-49, September.
• Serhiy Bardash & Inna Kopchykova, 2016, "Classification of Product Losses of Supermarkets," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 8-15, September.
• Yana Ishchenko, 2016, "Accounting of Agricultural Land Use in Case of Emphyteusis," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 34-39, December.
• Serhiy Ostapchuk & Lesya Volyak, 2016, "Agricultural Land Use in Ukraine: Analysis of Development Trends and Accounting in Conditions of Potential Establishment of the Leasehold Market," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 46-59, December.
• Tetyana Plakhtiy, 2016, "Historical Analysis of Development of Concept of Qualitative Characteristics of Accounting Information," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 60-68, December.
• Nataliya Pravdyuk, 2016, "Agrarian Receipts as an Alternative Form of Crediting Agricultural Entities: Accounting Aspect," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 69-79, December.
• Serhiy Bardash, 2016, "Ontology of Accounting Theory Multi-Variance," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 8-15, December.
• Kateryna Siukhina, 2016, "Interrelation of the Reserve for Expected and Incurred Losses and Revaluation Reserve and Their Presentation in the Banks' Accounting," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 80-86, December.
• Carmen B. Ríos-Figueroa, 2016, "An Examination Of The Impact Of Culture On Ifrs Risk Disclosures For Firms That Cross- List In The U.S," Accounting & Taxation, The Institute for Business and Finance Research, volume 8, issue 1, pages 59-67.
• Venus C. Ibarra & Corazon A. Cosico, 2016, "Awareness Of Human Resource Accounting Practices And Costing: Evidence From The Philippines," Global Journal of Business Research, The Institute for Business and Finance Research, volume 10, issue 4, pages 27-42.
• Burak Dolar, 2016, "Income Smoothing Practices Of Us Banks Around The 2008 Financial Crisis," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, volume 10, issue 1, pages 1-11.
• Davide Scaltrito, 2016, "Is Voluntary Disclosure Value Relevant? Evidence From Italian Listed Companies," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, volume 10, issue 2, pages 17-30.
• Thomas A. Buchman & Peter Harris & Michelle Liu, 2016, "Gaap Vs. Ifrs Treatment Of Leases And The Impact On Financial Ratios," Review of Business and Finance Studies, The Institute for Business and Finance Research, volume 7, issue 1, pages 93-104.
• William E. Bealing, Jr & Edward Pitingolo, 2016, "A Chinese Kandi Recipe: One Part Sustainability And One Part Entrepreneurial Spirit," Review of Business and Finance Studies, The Institute for Business and Finance Research, volume 7, issue 2, pages 11-20.
• LuminiÈ›a IONESCU, 2016, "The Role of the Professional Accountants in Business Administration," International Conference on Economic Sciences and Business Administration, Spiru Haret University, volume 3, issue 1, pages 184-188, October.
• Tejedo Romero, Francisca, 2016, "Información De Los Recursos Intangibles Ocultos: ¿Memorias De Sostenibilidad O Informe Anual? / Information Hidden Intangible Resources: Sustainability Or Annual Reports?," European Research on Management and Business Economics (ERMBE), Academia Europea de Dirección y Economía de la Empresa (AEDEM), volume 22, issue 2, pages 101-109.
• Tetsuya Adachi & Takashi Asano & Tatsushi Okuda, 2016, "Simultaneous Estimation of Cost of Equity and Expected Earnings of Individual Firms with the Residual Income Model," IMES Discussion Paper Series, Institute for Monetary and Economic Studies, Bank of Japan, number 16-E-09, Aug.
• Tetsuya Adachi & Takashi Asano & Tatsushi Okuda, 2016, "Simultaneous Estimation of Cost of Equity and Expected Earnings of Individual Firms with the Residual Income Model," Monetary and Economic Studies, Institute for Monetary and Economic Studies, Bank of Japan, volume 34, pages 1-38, November.
• Subrata Sarakar, 2016, "Compliance in letter and compliance in spirit? - Evidence from board and audit committee meetings in India," Indira Gandhi Institute of Development Research, Mumbai Working Papers, Indira Gandhi Institute of Development Research, Mumbai, India, number 2016-015, May.
• Rabih Nehme & Abdullah Al Mutawa & Mohammad Jizi, 2016, "Dysfunctional behavior of external auditors the collision of time budget and time deadline evidence from a developing country," Journal of Developing Areas, Tennessee State University, College of Business, volume 50, issue 1, pages 373-388, January-M.
• Andrews Owusu, 2016, "What Drives Corporate Governance Quality In Emerging African Economies? Evidence From Ghana," Journal of Developing Areas, Tennessee State University, College of Business, volume 50, issue 4, pages 97-111, October-D.
• Junjian Gu & HU Dan Semba, 2016, "Can overseas investment improve earnings quality?," Journal of Developing Areas, Tennessee State University, College of Business, volume 50, issue 5, pages 27-40, Special I.
• Omar Al Farooque, 2016, "Sustainable financial reporting practice in Australian companies - does quality matter?," Journal of Developing Areas, Tennessee State University, College of Business, volume 50, issue 6, pages 175-189, Special I.
• Cristhian Mellado & Surendranath R. Jory & Thanh N. Ngo, 2016, "Do Option Traders Target Firms With Poor Earnings Quality," 2016 Papers, Job Market Papers, number pme563, Jan.
• Michael Firth & Sonia Wong & Qingquan Xin & Ho Yin Yick, 2016, "Regulatory Sanctions on Independent Directors and Their Consequences to the Director Labor Market: Evidence from China," Journal of Business Ethics, Springer, volume 134, issue 4, pages 693-708, April, DOI: 10.1007/s10551-014-2391-5.
• Kun Tracy Wang & Dejia Li, 2016, "Market Reactions to the First-Time Disclosure of Corporate Social Responsibility Reports: Evidence from China," Journal of Business Ethics, Springer, volume 138, issue 4, pages 661-682, November, DOI: 10.1007/s10551-015-2775-1.
• Shujun Ding & Chunxin Jia & Zhenyu Wu, 2016, "Mutual Fund Activism and Market Regulation During the Pre-IFRS Period: The Case of Earnings Informativeness in China from an Ethical Perspective," Journal of Business Ethics, Springer, volume 138, issue 4, pages 765-785, November, DOI: 10.1007/s10551-015-2797-8.
• Yuanto Kusnadi & Kwong Sin Leong & Themin Suwardy & Jiwei Wang, 2016, "Audit Committees and Financial Reporting Quality in Singapore," Journal of Business Ethics, Springer, volume 139, issue 1, pages 197-214, November, DOI: 10.1007/s10551-015-2679-0.
• Mircea Epure, 2016, "Benchmarking for routines and organizational knowledge: a managerial accounting approach with performance feedback," Journal of Productivity Analysis, Springer, volume 46, issue 1, pages 87-107, August, DOI: 10.1007/s11123-016-0475-1.
• Hua-Wei Huang & Mai Dao & James Fornaro, 2016, "Corporate governance, SFAS 157 and cost of equity capital: evidence from US financial institutions," Review of Quantitative Finance and Accounting, Springer, volume 46, issue 1, pages 141-177, January, DOI: 10.1007/s11156-014-0465-1.
• Yan-Jie Yang & Jungpao Kang & Ruey-Ching Lin & Joshua Ronen, 2016, "Auditor selection within a business group: evidence from Taiwan," Review of Quantitative Finance and Accounting, Springer, volume 46, issue 2, pages 195-215, February, DOI: 10.1007/s11156-014-0467-z.
• Bill Francis & Iftekhar Hasan & Lingxiang Li, 2016, "Abnormal real operations, real earnings management, and subsequent crashes in stock prices," Review of Quantitative Finance and Accounting, Springer, volume 46, issue 2, pages 217-260, February, DOI: 10.1007/s11156-014-0468-y.
• Re-Jin Guo & Nan Zhou, 2016, "Innovation capability and post-IPO performance," Review of Quantitative Finance and Accounting, Springer, volume 46, issue 2, pages 335-357, February, DOI: 10.1007/s11156-014-0471-3.
• Ling Lin, 2016, "Institutional ownership composition and accounting conservatism," Review of Quantitative Finance and Accounting, Springer, volume 46, issue 2, pages 359-385, February, DOI: 10.1007/s11156-014-0472-2.
• Shiyou Li & Emeka Nwaeze & Jennifer Yin, 2016, "Earnings management in the electric utility industry: profit incentives," Review of Quantitative Finance and Accounting, Springer, volume 46, issue 3, pages 633-660, April, DOI: 10.1007/s11156-014-0481-1.
• Mustafa Ciftci & Nan Zhou, 2016, "Capitalizing R&D expenses versus disclosing intangible information," Review of Quantitative Finance and Accounting, Springer, volume 46, issue 3, pages 661-689, April, DOI: 10.1007/s11156-014-0482-0.
• Nicole Thorne Jenkins & Michael D. Kimbrough & Juan Wang, 2016, "The extent of informational efficiency in the credit default swap market: evidence from post-earnings announcement returns," Review of Quantitative Finance and Accounting, Springer, volume 46, issue 4, pages 725-761, May, DOI: 10.1007/s11156-014-0484-y.
• Lucy Lim, 2016, "Dual-class versus single-class firms: information asymmetry," Review of Quantitative Finance and Accounting, Springer, volume 46, issue 4, pages 763-791, May, DOI: 10.1007/s11156-014-0485-x.
• Kun Yu, 2016, "Excess of the PBO over the ABO and hard pension freezes," Review of Quantitative Finance and Accounting, Springer, volume 46, issue 4, pages 819-846, May, DOI: 10.1007/s11156-014-0487-8.
• Mingzhi Liu & Michel Magnan, 2016, "Conditional conservatism and the yield spread of corporate bond issues," Review of Quantitative Finance and Accounting, Springer, volume 46, issue 4, pages 847-879, May, DOI: 10.1007/s11156-014-0489-6.
• Yu Liu & Zuobao Wei & Feixue Xie, 2016, "CFO gender and earnings management: evidence from China," Review of Quantitative Finance and Accounting, Springer, volume 46, issue 4, pages 881-905, May, DOI: 10.1007/s11156-014-0490-0.
• Evangelos C. Charalambakis & Ian Garrett, 2016, "On the prediction of financial distress in developed and emerging markets: Does the choice of accounting and market information matter? A comparison of UK and Indian Firms," Review of Quantitative Finance and Accounting, Springer, volume 47, issue 1, pages 1-28, July, DOI: 10.1007/s11156-014-0492-y.
• Curtis Nicholls, 2016, "The impact of SEC investigations and accounting and auditing enforcement releases on firms’ cost of equity capital," Review of Quantitative Finance and Accounting, Springer, volume 47, issue 1, pages 57-82, July, DOI: 10.1007/s11156-014-0494-9.
• Jonathan A. Milian, 2016, "Insider sales based on short-term earnings information," Review of Quantitative Finance and Accounting, Springer, volume 47, issue 1, pages 109-128, July, DOI: 10.1007/s11156-014-0496-7.
• Troy Pollard, 2016, "Sneaking in the back door? An evaluation of reverse mergers and IPOs," Review of Quantitative Finance and Accounting, Springer, volume 47, issue 2, pages 305-341, August, DOI: 10.1007/s11156-015-0502-8.
• Chii-Shyan Kuo & Xu Wang & Shih-Ti Yu, 2016, "Investor perception of managerial discretion in valuing stock options: an empirical examination," Review of Quantitative Finance and Accounting, Springer, volume 47, issue 3, pages 733-773, October, DOI: 10.1007/s11156-015-0518-0.
• Shu Feng & Chun-Yu Ho, 2016, "The real option approach to adoption or discontinuation of a management accounting innovation: the case of activity-based costing," Review of Quantitative Finance and Accounting, Springer, volume 47, issue 3, pages 835-856, October, DOI: 10.1007/s11156-015-0522-4.
• Charlene P. Spiceland & Leo L. Yang & Joseph H. Zhang, 2016, "Accounting quality, debt covenant design, and the cost of debt," Review of Quantitative Finance and Accounting, Springer, volume 47, issue 4, pages 1271-1302, November, DOI: 10.1007/s11156-015-0538-9.
• Mami Koyama & Tomohisa Kitada & Takehisa Kajiwara, 2016, "Financial Risk, Main Bank System, and Cost Behavior: Empirical Evidence from Japan," Discussion Papers, Kobe University, Graduate School of Business Administration, number 2016-14, Dec.
• Ryo Kato & Hu Dan Semba, 2016, "Empirical Analysis on Industry Specialization of Audit Firms and Its Audit Quality," Keio-IES Discussion Paper Series, Institute for Economics Studies, Keio University, number 2016-014, Jun.
• Victor Munteanu & Lavinia Copinschi & Carmen Luschi & Anda Laceanu, 2016, "Considerations On Value Added Tax Implications On The Entity’s Performance," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 8, issue 2, pages 105-111, June.
• Victor Munteanu & Lavinia Copinschi & Carmen Luschi & Anda Laceanu, 2016, "Internal Audit – Determinanat Factor In Preventing And Detecting Fraud Related Activity To Public Entities Financial Accounting," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 8, issue 2, pages 14-21, June.
• Samuel F. Johnson-Rokosu & Rasaq A. Olanrewaju, 2016, "Corporate Sustainability Reporting Practice In An Emerging Market: A Case Of Listed Companies In Nigeria," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 8, issue 2, pages 148-156, June.
• Victor Munteanu & Lavinia Copinschi & Carmen Luschi & Anda Laceanu, 2016, "Financial Accounting Information System – Premise Of Managerial Act," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 8, issue 2, pages 88-92, June.
• Gheorghe Lepadatu, 2016, "Liberty And Concordance In Book-Keeping," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 8, issue 3, pages 20-26, September.
• Gheorghe Lepadatu, 2016, "Corruption And Tax Evasion In Romania," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 8, issue 4, pages 16-21, December.
• Gheorghe Lepadatu, 2016, "The New Accounting And The Ifrs Requests. The Payment Based On Shares (Ifrs 2) – Request Of The European Development And Globalization," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 8, issue 4, pages 22-29, December.
• Gheorghe Lepadatu, 2016, "The Role Of Financial Statements In The Management Of Reporting Companies," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 8, issue 4, pages 48-55, December.
• Victor Munteanu & Lavinia Copcinschi & Carmen Luschi & Anda Laceanu, 2016, "Considerations On Value Added Tax Implications On The Entity’s Performance," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 8, issue 4, pages 81-88, December.
• Victor Munteanu & Alice Tinta, 2016, "Considerations on the Integration of Environmental Information in the Entity's Financial Accounting System," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 2, issue 1, pages 11-24, March.
• Mulia Saputra & Darwanis & Sonny Maria M. Hutahaean, 2016, "The Effect of Financial Management Knowledge, Competence and Supervision Act of the Government’s Internal Control Officer on the Quality of Government’s Performance Accountability Report Evaluation," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 2, issue 2, pages 20-31, June.
• Amar Rinanda Lubis & Erlina & Zainul Bahri Torong, 2016, "Factors Which Influenced the Success of the Implementation of the Regulation of the Minister of Home Affairs Number 59 of 2007 in North Sumatera Provincial Government," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 2, issue 2, pages 76-87, June.
• Keishi Fujiyama, 2016, "Asset Impairment Accounting Decisions and Employee Downsizing in Japan," Discussion Paper Series, Research Institute for Economics & Business Administration, Kobe University, number DP2016-10, Mar, revised Apr 2018.
• Kazunori Miwa, 2016, "Welfare Effects of Endogenous Information Acquisition and Disclosure in Duopoly Markets," Discussion Paper Series, Research Institute for Economics & Business Administration, Kobe University, number DP2016-17, Mar.
• Masahiro Enomoto & Tomoyasu Yamaguchi, 2016, "The Impact of Japanese Regulatory Changes on Accrual-Based and Real Earnings Management," Discussion Paper Series, Research Institute for Economics & Business Administration, Kobe University, number DP2016-18, Apr.
• Stephen Penman, 2016, "Conservatism as a Defining Principle for Accounting," The Japanese Accounting Review, Research Institute for Economics & Business Administration, Kobe University, volume 6, pages 1-16, December.
• Mingzi Song & Naoto Oshiro & Akinobu Shuto, 2016, "Predicting Accounting Fraud: Evidence from Japan," The Japanese Accounting Review, Research Institute for Economics & Business Administration, Kobe University, volume 6, pages 17-63, December.
• Ge Bai & Ranjani Krishnan, 2016, "Effects of Ambiguous Common Uncertainty on Employee Preference for Relative Performance Contracts," The Japanese Accounting Review, Research Institute for Economics & Business Administration, Kobe University, volume 6, pages 65-93, December.
• Yuto Yoshinaga, 2016, "Market-Wide Cost of Capital Impacts on the Aggregate Earnings-Returns Relation: Evidence from Japan," The Japanese Accounting Review, Research Institute for Economics & Business Administration, Kobe University, volume 6, pages 95-122, December.
• Robert Stone, 2016, "Fraud, security, and Controls in Small Businesses: A Proposed Research Agenda," Journal of Business, LAR Center Press, volume 1, issue 3, pages 15-21, July.
• Mária Juhász Várkonyi, 2016, "Challenges of Establishing and Operating Social Enterprises," Theory Methodology Practice (TMP), Faculty of Economics, University of Miskolc, volume 12, issue 02, pages 68-74.