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

• Sharad Asthana, 2017, "Diversification by the audit offices in the US and its impact on audit quality," Review of Quantitative Finance and Accounting, Springer, volume 48, issue 4, pages 1003-1030, May, DOI: 10.1007/s11156-016-0576-y.
• Sabri Boubaker & Dimitrios Gounopoulos & Antonios Kallias & Konstantinos Kallias, 2017, "Management earnings forecasts and IPO performance: evidence of a regime change," Review of Quantitative Finance and Accounting, Springer, volume 48, issue 4, pages 1083-1121, May, DOI: 10.1007/s11156-016-0579-8.
• Shirley Liu, 2017, "Does the requirement of an engagement partner signature improve financial analysts’ information environment in the United Kingdom?," Review of Quantitative Finance and Accounting, Springer, volume 49, issue 1, pages 263-281, July, DOI: 10.1007/s11156-016-0590-0.
• Wu-Lung Li & Kenneth Zheng, 2017, "Product market competition and cost stickiness," Review of Quantitative Finance and Accounting, Springer, volume 49, issue 2, pages 283-313, August, DOI: 10.1007/s11156-016-0591-z.
• Alfio Marazzi & Yves Tillé, 2017, "Using past experience to optimize audit sampling design," Review of Quantitative Finance and Accounting, Springer, volume 49, issue 2, pages 435-462, August, DOI: 10.1007/s11156-016-0596-7.
• Maggie Hao & Dana A. Forgione & Liang Guo & Hongxian Zhang, 2017, "Improvement in clinical trial disclosures and analysts’ forecast accuracy: evidence from the pharmaceutical industry," Review of Quantitative Finance and Accounting, Springer, volume 49, issue 3, pages 785-810, October, DOI: 10.1007/s11156-016-0608-7.
• Mariana Rodica Tirlea, 2017, "Relevance Of Commitment Letter For Related Services And Auditing Of Financial Statements," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 9, issue 1, pages 14-16, March.
• Mariana Rodica Tirlea, 2017, "Practical Considerations Regarding The Activity Of Financial Audit Planning," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 9, issue 1, pages 17-23, March.
• Victor Munteanu & Lavinia Copcinschi & Carmen Luschi & Anda Laceanu, 2017, "Internal Audit – Determinant 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 9, issue 1, pages 55-63, March.
• Gheorghe Lepadatu, 2017, "Continuous Improvements Of The International Financial Reporting Standards Concerning Equities," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 9, issue 1, pages 6-13, March.
• Victor Munteanu & Marilena Zuca, 2017, "Debate Regarding Measuring Accounting Value: Historical Cost Against Fair Value," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 9, issue 1, pages 77-84, March.
• Diana Gorun, 2017, "Some Aspects Regarding The Annulment Of The Registered Trademark," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 9, issue 2, pages 10-13, June.
• Iacob Catoiu & Diana Ioncica, 2017, "The Area Of Research In The Vision Of Modern Marketing," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 9, issue 2, pages 28-30, June.
• Habib Kabalan & Gabriela Stanciulescu, 2017, "Introducing Theories And Practices Concerning Erp The Case Of The Pharmaceutical Industry," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 9, issue 3, pages 20-24, September.
• Pompiliu Marian Cristescu & Ana-Maria Ramona Stancu, 2017, "Comparative Analysis Of The Human Behaviour Regarding The Use Of Open Source Products In Smes Accountancy," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 9, issue 3, pages 41-45, September.
• Florentina-Stefania Neagu, 2017, "Some Considerations Regarding The Dynamics Of Geopolitical Events And The Effects On The Hospitality Industry," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 9, issue 3, pages 56-59, September.
• Mirela Niculae, 2017, "Influence of the Good-Practice Principles and Codes in the Corporate Governance upon the Quality of the Financial-Accounting Information," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 3, issue 2, pages 116-122, June.
• Mirela Niculae, 2017, "The Role of the Financial-Accounting Information System in the Matrix of the Entity Functions," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 3, issue 3, pages 19-23, September.
• Keishi Fujiyama & Makoto Kuroki, 2017, "Strategic Management Forecasts and Accounting Choices: A Case of Employee Downsizing in Japan," Discussion Paper Series, Research Institute for Economics & Business Administration, Kobe University, number DP2017-06, Mar, revised Sep 2017.
• Sarra KAISS & Nezha BAGHAR & Mounime EL KABBOURI, 2017, "Theoretical bases on the nature of goodwill," Turkish Economic Review, KSP Journals, volume 4, issue 4, pages 419-428, December.
• Handan ÇAM, 2017, "3rd International conference on social sciences & education research," Journal of Economic and Social Thought, KSP Journals, volume 4, issue 3, pages 352-353, Seprember.
• Masaki Kusano, 2017, "Effect of Capitalizing Operating Leases on Credit Ratings:Evidence from Japan," Discussion papers, Graduate School of Economics , Kyoto University, number e-16-016, Mar.
• Masaki Kusano, 2017, "Does Recognition versus Disclosure Affect Risk Relevance? Evidence from Finance Leases in Japan," Discussion papers, Graduate School of Economics , Kyoto University, number e-17-007, Sep.
• Fuminobu Mizutani, 2017, "Accounting for not-for-profit organizations (NFPs) to prevent terrorist financing," Journal of Economic and Financial Studies (JEFS), LAR Center Press, volume 5, issue 2, pages 1-6, April.
• Sarah Yuliarini & Zaleha Othman Othman & Ku Nor Izah Ismaila, 2017, "Environmental accounting practices: A regulatory and internal management perspective," Journal of Economic and Financial Studies (JEFS), LAR Center Press, volume 5, issue 3, pages 1-11, June.
• Riana Iren RADU & Iuliana Oana MIHAI & Violeta ISAI, 2017, "Considerations Regarding the Assessment Capacity and Recognition in Accounting of Human Capital," Proceedings RCE 2017, Editura Lumen, volume 0, issue , pages 135-145, November, DOI: https://doi.org/10.18662/lumproc.rc.
• Taheri, Mandana & Rahmani, Ali, 2017, "Financial Loans Cost or Fair Value, Which One Has More Effect on Credit Loss of Banking System," Journal of Monetary and Banking Research (فصلنامه پژوهش‌های پولی-بانکی), Monetary and Banking Research Institute, Central Bank of the Islamic Republic of Iran, volume 10, issue 33, pages 481-508, November.
• Antonio Costantini & Filippo Zanin, 2017, "The Effect of Perceived Environmental Uncertainty on the Use and Perceived Usefulness of Strategic Management Accounting: Some Empirical Evidence," Managing Global Transitions, University of Primorska, Faculty of Management Koper, volume 15, issue 4 (Winter, pages 379-398, DOI: 10.26493/1854-6935.15.379-398.
• Tamás Szücs & József Ulbert, 2017, "Role and Measurement of Fair Valuation in the Hungarian Credit Institution Sector," Financial and Economic Review, Magyar Nemzeti Bank (Central Bank of Hungary), volume 16, issue 3, pages 51-73.
• Patricia González, 2017, "Divulgación de información sobre Capital Intelectual en las universidades públicas Patterns in Neighboring Areas: Colombia," Lúmina. Revista iberoamericana de Contabilidad, Administración y Economía, Facultad de Ciencias Contables, Económicas y Administrativas, Universidad de Manizales., volume 0, issue 18, pages 32-59, Septiembr.
• Yuli Suárez, 2017, "Evolución de la profesión contable en Estados Unidos: una revisión de mitad del siglo XIX y siglo XX Patterns in Neighboring Areas: Colombia," Lúmina. Revista iberoamericana de Contabilidad, Administración y Economía, Facultad de Ciencias Contables, Económicas y Administrativas, Universidad de Manizales., volume 0, issue 18, pages 60-89, Septiembr.
• Laura Sour, 2017, "Avances en la cantidad de la información financiera del sector público en México a raíz de la LGCG," Contaduría y Administración, Accounting and Management, volume 62, issue 2, pages 15-16, Abril-Jun.
• Laura Sour, 2017, "Progress in the quantity of financial information in the public sector in Mexico following the LGCG," Contaduría y Administración, Accounting and Management, volume 62, issue 2, pages 17-18, Abril-Jun.
• Cesar Medeiros Cupertino & Antonio Lopo Martinez & Newton C.A. da Costa Jr, 2017, "Earnings management strategies in Brazil: Determinantcosts and temporal sequence," Contaduría y Administración, Accounting and Management, volume 62, issue 5, pages 7-8, Diciembre.
• Emrah Arbak, 2017, "Identifying the provisioning policies of Belgian banks," Working Paper Research, National Bank of Belgium, number 326, Aug.
• Luzi Hail & Stephanie Sikes & Clare Wang, 2017, "Cross-Country Evidence on the Relation between Capital Gains Taxes, Risk, and Expected Returns," NBER Chapters, National Bureau of Economic Research, Inc, "Personal Income Taxation and Household Behavior (TAPES)".
• Gaétan de Rassenfosse & Adam B. Jaffe, 2017, "Econometric Evidence on the R&D Depreciation Rate," NBER Working Papers, National Bureau of Economic Research, Inc, number 23072, Jan.
• Brandon Gipper & Luzi Hail & Christian Leuz, 2017, "On the Economics of Audit Partner Tenure and Rotation: Evidence from PCAOB Data," NBER Working Papers, National Bureau of Economic Research, Inc, number 24018, Nov.
• João Granja & Christian Leuz, 2017, "The Death of a Regulator: Strict Supervision, Bank Lending, and Business Activity," NBER Working Papers, National Bureau of Economic Research, Inc, number 24168, Dec.
• Shevtsiv Lyba, 2017, "Investigation of the mechanism of interrelation between accounting and budgeting in the enterprise management system: the strategic aspect," Technology audit and production reserves, 6(38) 2017, Socionet;Technology audit and production reserves, volume 6, issue 4(38), pages 39-47.
• Liakhovych Halyna, 2017, "Classification of accounting outsourcing: compliance with modern development trends," Technology audit and production reserves, 6(38) 2017, Socionet;Technology audit and production reserves, volume 6, issue 4(38), pages 47-52.
• Pravdiuk Natalia & Plakhtii Tetiana, 2017, "Development of the basic theoretical basis of accounting information quality," Technology audit and production reserves, 3(35) 2017, Socionet;Technology audit and production reserves, volume 3, issue 4(35), pages 4-9.
• Shkulipa Ljudmyla, 2017, "Research of the main advantages in social oriented accounting," Technology audit and production reserves, 3(35) 2017, Socionet;Technology audit and production reserves, volume 3, issue 4(35), pages 14-19.
• Izmaylov Yaroslav, 2017, "Substantiation of the procedure for the reflection of goodwill in the accounting system of national enterprises," Technology audit and production reserves, 2(34) 2017, Socionet;Technology audit and production reserves, volume 2, issue 5(34), pages 9-15.
• Derun Ivan, 2017, "Improvement of the essence of professional judgment in accounting of Ukraine," Technology audit and production reserves, 2(34) 2017, Socionet;Technology audit and production reserves, volume 2, issue 4(34), pages 25-29.
• Bradshaw, Mark & Ertimur, Yonca & O'Brien, Patricia, 2017, "Financial Analysts and Their Contribution to Well-Functioning Capital Markets," Foundations and Trends(R) in Accounting, now publishers, volume 11, issue 3, pages 119-191, December, DOI: 10.1561/1400000042.
• Rezarta SHKURTI & Almina MANOKU & Elfrida MANOKU, 2017, "Internal Control System and Activities - a Study with Albanian Companies," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 4, pages 601-611, December.
• Michael Musov, 2017, "A General Model for Making Short-Run Operating Decisions: Methodology and Steps," Ikonomiceski i Sotsialni Alternativi, University of National and World Economy, Sofia, Bulgaria, issue 3, pages 77-86, June.
• Diana Andone, 2017, "Financial Performance Analysis In Listed Companies," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 195-203, July.
• Anna Banociova & Radoslav Tusan, 2017, "Using Audit Methods In The Auditing Of Non-Current Assets Of The Municipality," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 215-226, July.
• Victoria Bogdan & Olimpia Iuliana Ban & Dorina Nicoleta Popa, 2017, "Applying Mpca Analysis To Evaluate Financial Performance Of Romanian Listed Companies," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 235-246, July.
• Bunea Stefan, 2017, "Analysis Of Conceptual And Technical (In)Consistencies In The Ifrs 16 Leases Accounting Model," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 247-258, July.
• Flavius-Andrei GUINEA, 2017, "Study Regarding The Impact Of The Fiscal Factor On The Professional Accountant Behavioural Mutations," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 355-364, July.
• Kerezsi Dora, 2017, "Disclosure Obligations Related To The Balance Sheet In The Hungarian And International Accounting," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 395-404, July.
• Laura-Alexandra Mortura, 2017, "Analisys Of Financial Position In Determining The General Inherent Risk," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 433-442, July.
• Luminita Rus, 2017, "Romanian Accounting On Both Sides Of The Prut," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 2, pages 221-228, December.
• Rabeea Sadaf, 2017, "Advanced Statistical Techniques For Testing Benford'S Law," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 2, pages 229-238, December.
• Carmen Mihaela Scorte, 2017, "Dashboard - Performance Measurement Tool Empirical Study Of The Hospitality Industry In Romania," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 2, pages 239-247, December.
• Mihaela Stefan & Florina-Laura Sandru, 2017, "Considerations Regarding Terget Costing Method Application Within The Electrical Lighting Industry," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 2, pages 85-94, December.
• Toru Ishikawa, 2017, "The Effect of Fair Disclosure Rule on Investment Efficiency," Discussion Papers in Economics and Business, Osaka University, Graduate School of Economics, number 17-31, Oct.
• John R. Graham & Michelle Hanlon & Terry Shevlin & Nemit Shroff, 2017, "Tax Rates and Corporate Decision-making," The Review of Financial Studies, Society for Financial Studies, volume 30, issue 9, pages 3128-3175.
• Spătărelu IonuÈ› & Petec (Călinescu) Daniela, 2017, "The Use of Accounting Information as a Means of Fraud," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 248-252, June.
• Avram Costin Daniel & Avram Marioara & Dragomir Isabela, 2017, "Annual Financial Statements as a Financial Communication Support," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 403-406, June.
• Băcanu Mihaela-Nicoleta, 2017, "The Relation between Accounting Result and Tax Result in the Case of the Profit Tax," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 407-412, June.
• BobiÈ›an Nicolae & Dumitrescu Diana, 2017, "The Relevant Skills for Forensic Accountants – Can the Romanian Accounting Education Programs offer them?," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 419-423, June.
• Bobitan Roxana-Ioana & Stefea Petru, 2017, "Integrated Reporting for a Good Corporate Governance," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 424-428, June.
• Caprian Cristina, 2017, "The Economic Importance and Characteristics of Cost Calculation in the Clothing Industry in Romania," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 429-434, June.
• CarataÈ™ Maria Alina & Spătariu Elena Cerasela & Drăgoi Mihaela Cristina, 2017, "Culture and Accounting Practices," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 435-438, June.
• Ciocan Claudia-Cătălina, 2017, "True and Fair View: Incentive or Inhibitor for Creative Accounting?," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 451-455, June.
• Dreghiciu Andreea Elena, 2017, "Study Concerning the Measure of Using Accounting, Economical and Administrative Evaluation in Practice," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 474-479, June.
• Guinea Flavius-Andrei, 2017, "Critical Aspects regarding the Implementation of Managerial Accounting Systems," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 491-496, June.
• Lazăr Cristiana Daniela & Marin Andreea Mihaela & PereÈ™ Ion, 2017, "Classification After Three Significant Criteria and Calculation of the Frequencies for Direct Procurement Deficiencies, Appealed in the Audit Engagement," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 509-513, June.
• Lazăr Cristiana Daniela & Marin Andreea Mihaela & PereÈ™ Ion, 2017, "The Work Sample Verification and the Calculation of the Statistical, Mathematical and Economical Probability for the Risks of the Direct Procurement," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 514-517, June.
• Nicolae Traian Cristin, 2017, "New Trends in Leasing Accounting," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 598-603, December.
• Pepi Mitică, 2017, "Designing a Complete Model for Evaluating Companies in "The Modern Economy" and Refining Financial-Accounting Information," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 613-619, December.
• Sava Raluca, 2017, "Accounting Changes on Green Certificates in Romania," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 644-648, December.
• Toma Maria, 2017, "Impact of Costing and Cost Analysis Methods on the Result of the Period: Methods Based on Full Cost Theory," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 667-670, December.
• Toma Maria, 2017, "Impact of Costing and Cost Analysis Methods on the Result of the Period: Methods Based on Partial Cost Theory," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 671-675, December.
• Tudor Liviu-ALexandru, 2017, "The Analysis of the IFRS Adoption Effects on the Accounting Quality in the European Context," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 687-690, December.
• Vârteiu Daniel Petru & Mortură Laura Alexandra & Dreghiciu Andreea Elena, 2017, "Study Concerning Exercising an Adequate Professional Reasoning in Developing the Evaluation and Audit," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 691-696, December.
• Vârteiu Daniel Petru & Vilijencova Nicoleta, 2017, "Accounting for Activity Units which Perform Agricultural Sector," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 697-702, December.
• Caro, Norma Patricia & Arias, Ver—nica & Ortiz, Pablo, 2017, "Predicci—n de fracaso en empresas latinoamericanas utilizando el mŽtodo del vecino más cercano para predecir efectos aleatorios en modelos mixtos || Prediction of Failure in Latin-American Companies Using the Nearest-Neighbor Method to Predict Random," Revista de Métodos Cuantitativos para la Economía y la Empresa = Journal of Quantitative Methods for Economics and Business Administration, Universidad Pablo de Olavide, Department of Quantitative Methods for Economics and Business Administration, volume 24, issue 1, pages 5-24, Diciembre.
• Erdely, Arturo, 2017, "Value at Risk and the Diversification Dogma || Valor en riesgo y el dogma de la diversificación," Revista de Métodos Cuantitativos para la Economía y la Empresa = Journal of Quantitative Methods for Economics and Business Administration, Universidad Pablo de Olavide, Department of Quantitative Methods for Economics and Business Administration, volume 24, issue 1, pages 209-219, Diciembre.
• Tascón, María T. & Castaño, Francisco J., 2017, "Selection of Variables in Small Business Failure Analysis: Mean Selection vs. Median Selection || Selección de variables en el análisis de fracaso de empresas pequeñas: selección de medias frente a selección de medianas," Revista de Métodos Cuantitativos para la Economía y la Empresa = Journal of Quantitative Methods for Economics and Business Administration, Universidad Pablo de Olavide, Department of Quantitative Methods for Economics and Business Administration, volume 24, issue 1, pages 54-88, Diciembre.
• Artur Sajnog, 2017, "The role of comprehensive income in predicting banks’ future earnings based on the practice of banks listed on the Warsaw Stock Exchange," Equilibrium. Quarterly Journal of Economics and Economic Policy, Institute of Economic Research, volume 12, issue 3, pages 485-500, September, DOI: 10.24136/eq.v12i3.26.
• Igor Pustylnick, 2017, "Comparison Of Liquidity Based And Financial Performance Based Indicators In Financial Analysis," Oeconomia Copernicana, Institute of Economic Research, volume 8, issue 1, pages 83-97, March, DOI: 10.24136/oc.v8i1.6.
• Jiri Dokulil & Jana Zlamalova & Boris Popesko, 2017, "The Perception Of Budgeting In Czech Firms — Results Of A Survey," Oeconomia Copernicana, Institute of Economic Research, volume 8, issue 2, pages 273-285, June, DOI: 10.24136/oc.v8i2.17.
• Artur Sajnog, 2017, "The role of comprehensive income in predicting banks’ future earnings," Working Papers, Institute of Economic Research, number 105/2017, May, revised May 2017.
• Mariana Man & Bogdan Răvaş, 2017, "Integrating the Exigencies of Lean Manufacturing in the Accounting System of Lean Thinking Organisations," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 17, issue 1, pages 139-154.
• Mariana Man & Bogdan Răvaş, 2017, "Implications of Lean Manufacturing on Management Accounting in Romanian Organisations," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 17, issue 1, pages 155-168.
• Iuliana Cenar, 2017, "The Accounting Professional and Environmental Management Assumptions, Stakes and Challenges," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 17, issue 1, pages 45-54.
• Ilie Răscolean & Ileana-Sorina Rakos, 2017, "Financial Analysis for Transaction with Financial Tools at OMV Petrom City Romania," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 17, issue 2, pages 201-214.
• Pavlik, Lívia, 2017, "Competition and Controlling in Higher Education, a Crucial Segment of the Public Sector," Public Finance Quarterly, Corvinus University of Budapest, volume 62, issue 1, pages 50-73.
• Borbély, Katalin, 2017, "Accounting During the Austro-Hungarian Compromise and the Post-Communist Regime Change," Public Finance Quarterly, Corvinus University of Budapest, volume 62, issue 1, pages 88-100.
• Zéman, Zoltán, 2017, "The Risk-mitigating Role of Financial Controlling at Local Government Entities – Modelling Profitability and Liquidity Aspects," Public Finance Quarterly, Corvinus University of Budapest, volume 62, issue 3, pages 294-310.
• Pulay, Gyula & Simon, József & Szilas, István, 2017, "Budget Residues Constituting a Budgetary Risk," Public Finance Quarterly, Corvinus University of Budapest, volume 62, issue 4, pages 429-443.
• Halyna Yamnenko, 2017, "Механізм Управління Дебіторською Заборгованістю Підприємства
  [The Mechanism of Company Accounts Receivable Management]," Traektoriâ Nauki = Path of Science, Altezoro, s.r.o. & Dialog, volume 3, issue 2(19), pages 5.1-5.7, Fabruary, DOI: 10.22178/pos.19-6.
• Lachaari, Mohamed & Inani, El Mehdi & Barigo, Rachid, 2017, "Fiscalité de l’introduction en Bourse
  [Tax Shield of Initial Public Offering]," MPRA Paper, University Library of Munich, Germany, number 100240, May.
• Lachaari, Mohamed & Inani, El Mehdi & Barigo, Rachid, 2017, "Fiscalité de l’introduction en Bourse
  [Tax Shield of Initial Public Offering]," MPRA Paper, University Library of Munich, Germany, number 100789, May.
• Ciumag, Marin & Ciumag, Anca, 2017, "Informația contabilă privind mărfurile în comerțul cu amănuntul," MPRA Paper, University Library of Munich, Germany, number 112140, Jun.
• Abdullah, Hariem & Aziz, Hemn, 2017, "Impact of Just-In-Time manufacturing on profit maximization," MPRA Paper, University Library of Munich, Germany, number 112365.
• Zine-Eddine, Yasmine, 2017, "Les normes IAS/IFRS et le défi du traitement comptable du Goodwill
  [IAS/ IFRS standards and the challenges in the Goodwill accounting treatment]," MPRA Paper, University Library of Munich, Germany, number 76403, Jan.
• Ozili, Peterson K, 2017, "Bank Loan Loss Provisions Research: A Review," MPRA Paper, University Library of Munich, Germany, number 76495, Jan.
• Janda, Karel & Kaszas, Micha, 2017, "Indirect Firm Valuation and Earnings Stability," MPRA Paper, University Library of Munich, Germany, number 77234, Mar.
• Georgieva, Daniela, 2017, "Preparation and disclosure of non-financial statement based on the new Bulgarian accountancy act," MPRA Paper, University Library of Munich, Germany, number 78015, Feb.
• Georgieva, Daniela, 2017, "Достоверното Счетоводно Дефиниране На Научноизследователската И Развойна Дейност
  [Defining and interpreting the term research and development for accounting purposes]," MPRA Paper, University Library of Munich, Germany, number 78272.
• zainal, nursyafikin, 2017, "The Influence of Corporate Governance on Changes In Risk Following The Plantation Industry: Evidence From Chin Teck Plantation Bhd," MPRA Paper, University Library of Munich, Germany, number 78391, Mar.
• Cakir, Murat, 2017, "What You See Is Not What You Get, Always! A Distorted but True View of Company Financials when Distressed," MPRA Paper, University Library of Munich, Germany, number 79784, Jun.
• Meira, Liliana & Peixoto, Joao Paulo, 2017, "Qual a importância da Auditoria Operacional nas PME Portuguesas?
  [The importance of the operational audit of Portuguese SMEs]," MPRA Paper, University Library of Munich, Germany, number 80113, Jul.
• Degiannakis, Stavros & Giannopoulos, George & Ibrahim, Salma & Rozic, Ivana, 2017, "Earnings Management to Avoid Losses and Earnings Declines in Croatia," MPRA Paper, University Library of Munich, Germany, number 80164.
• DiGabriele, Jim & Ojo, Marianne, 2017, "Chameleons in the midst of hawks: The real meaning to be attributed to the definition of fraud," MPRA Paper, University Library of Munich, Germany, number 80709, Aug.
• Ndebugri, Haruna & Tweneboah Senzu, Emmanuel, 2017, "Analyzing the critical effects of creative accounting practices in the corporate sector of Ghana," MPRA Paper, University Library of Munich, Germany, number 81113, Sep, revised 04 Sep 2017.
• Ahsina, Khalifa, 2017, "La recherche marocaine en contrôle de gestion ; les auteurs, les institutions et les méthodes de recherche
  [Moroccan research in management control; authors, institutions and research methods]," MPRA Paper, University Library of Munich, Germany, number 81294.
• Trojanowski, Dariusz & Olszewski, Krzysztof & Gałaszewska, Krystyna, 2017, "Analiza odporności inwestycji w nieruchomości biurowe na wzrost kosztów kredyt lub stopy pustostanów
  [Analysis of the robustness of office real estate investment when credit costs or vaccancy rates increase]," MPRA Paper, University Library of Munich, Germany, number 81395.
• Ahsina, Khalifa & Taouab, Omar, 2017, "Y’a-t-il vraiment un besoin pour changer de referentiel comptable au Maroc? la prétendue value relevance des normes comptables IFRS
  [Is there really a need to change accounting references in Morocco? the alleged value of IFRS accounting standards]," MPRA Paper, University Library of Munich, Germany, number 81397, May.
• Magni, Carlo Alberto & Veronese, Piero & Graziani, Rebecca, 2017, "Chisini means and rational decision making: Equivalence of investment criteria," MPRA Paper, University Library of Munich, Germany, number 81532, Sep.
• Ojo, Marianne, 2017, "Diamonds and “the Golden Flute”: from the Golden Age of prodigies and geniuses to the Knowledge Based Digital Economy," MPRA Paper, University Library of Munich, Germany, number 82217, Nov.
• Mirea, Marin, 2017, "Social assistance and its importance in economy," MPRA Paper, University Library of Munich, Germany, number 83662.
• Catrina, Ersilia, 2017, "Market insurance and risks in this field," MPRA Paper, University Library of Munich, Germany, number 83664.
• Santoso, Muhammad Rifky & Sebayang, Minda Muliana br, 2017, "A glimpse of positive accounting theory (PAT)," MPRA Paper, University Library of Munich, Germany, number 83665.
• Contreras-Pacheco, Orlando E. & Claasen, Cyrlene, 2017, "Fuzzy reporting as a way for a company to greenwash: perspectives from the Colombian reality," MPRA Paper, University Library of Munich, Germany, number 85472, Apr.
• Atanasov, Atanas & Marinova, Rumyana, 2017, "Интегрираното Отчитане – Ново Предизвикателство В Корпоративното Отчитане
  [Integrated Reporting - New Challenge in a Corporate Reporting]," MPRA Paper, University Library of Munich, Germany, number 85615, Jul.
• Atanasov, Atanas, 2017, "Счетоводното Регламентиране На Репутацията В България – Исторически Преглед И Анализ
  [The Accounting Regulation of Goodwill in Bulgaria – Historical Overview and Analysis]," MPRA Paper, University Library of Munich, Germany, number 85616, Jun.
• Atanasov, Atanas, 2017, "Управленски Аспекти На Счетоводната Обезценка На Търговската Репутация
  [Management Aspects of the Impairment of Goodwill]," MPRA Paper, University Library of Munich, Germany, number 85675.
• Georgieva, Daniela, 2017, "Вербалната Комуникация Като Част От Ключовите Компетенции На Счетоводителите В България
  [Verbal communication as a key skill in accounting profession in Bulgaria]," MPRA Paper, University Library of Munich, Germany, number 86377, Jun.
• Alvi, Mohsin, 2017, "Critical Issues in Accounting," MPRA Paper, University Library of Munich, Germany, number 87398, Aug.
• Abdullah, Azrul & Ku Ismail, Ku Nor Izah, 2017, "Companies’ Characteristics and the Choice of Hedge Accounting for Derivatives Reporting: Evidence from Malaysian Listed Companies," MPRA Paper, University Library of Munich, Germany, number 90213, Jun.
• Abdullah, Azrul & Waemustafa, Waeibrorheem & Mat Isa, Hamdan, 2017, "Disclosure of Information in Company’s Annual Reports: A Bibliometric Analysis," MPRA Paper, University Library of Munich, Germany, number 92008.
• suhardi, suhardi, 2017, "Telaah Kepemilikan Kebenaran Ilmiah Pada Pengembangan Pengetahuan Akuntansi
  [Review Of Scientific Truth Ownership On Development Of Accounting Knowledge]," MPRA Paper, University Library of Munich, Germany, number 92509, Dec, revised Nov 2017.
• Ozili, Peterson K, 2017, "Discretionary Provisioning Practices among Western European Banks," MPRA Paper, University Library of Munich, Germany, number 92645.
• Ozili, Peterson K, 2017, "Bank Earnings Smoothing, Audit Quality and Procyclicality in Africa: The Case of Loan Loss Provisions," MPRA Paper, University Library of Munich, Germany, number 92646.
• Ozili, Peterson K, 2017, "Earnings Management in Interconnected Networks: A Perspective," MPRA Paper, University Library of Munich, Germany, number 92647.
• Udeh, Francis Nnoli & Abiahu, Mary-Fidelis Chidoziem & Tambou, Liberty Ejomafuvwe, 2017, "Impact of Corporate Governance on Firms Financial Performance: A Study of Quoted Banks in Nigeria," MPRA Paper, University Library of Munich, Germany, number 94923, Apr, revised 07 Jul 2019.
• Yakubu, Ibrahim Nandom & Alhassan, Mohammed Mubarik & Fuseini, Abdul-Aziz, 2017, "The Impact of Working Capital Management on Corporate Performance: Evidence from Listed Non-Financial Firms in Ghana," MPRA Paper, University Library of Munich, Germany, number 95113, Mar.
• Yakubu, Ibrahim Nandom & Alhassan, Mohammed Mubarik & Iddrisu, Nasiru Alhassan & Adam, Jamaldeen & Sumaila, Mujeeb Rahman, 2017, "The Effectiveness of Internal Control System in Safeguarding Assets in the Ghanaian Banking Industry," MPRA Paper, University Library of Munich, Germany, number 95116, Jun.
• Jan Hospodka & Ondřej Buben & Jiří Šimůnek & Monika Randáková, 2017, "Debt Relief in the Czech Republic - Analysis of Income, Overall Debt and Creditor Structure of the Debtors
  [Oddlužení v České republice - příjmy dlužníků, výše jejich dluhu a struktura věřitelů]," Acta Oeconomica Pragensia, Prague University of Economics and Business, volume 2017, issue 2, pages 34-44, DOI: 10.18267/j.aop.573.
• Iveta Plucarová & Jana Skálová, 2017, "Cross-border mergers on the rise - are they?
  [Přeshraniční fúze na vzestupu - nebo ne?]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2017, issue 1, pages 71-87, DOI: 10.18267/j.cfuc.493.
• Jana Singerová, 2017, "Potential risks during ERP implementation: view from the perspective of accounting
  [Potenciální rizika při implementaci ERP systému z pohledu účetnictví]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2017, issue 2, pages 71-88, DOI: 10.18267/j.cfuc.497.
• Marek Jošt, 2017, "The Development of Legislation of Foundations in the Czech Republic since 1990 until now with a Focus on Transparency
  [Vývoj legislativní úpravy nadací v České republice od roku 1990 do současnosti se zaměřením na transparentnost]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2017, issue 4, pages 5-23, DOI: 10.18267/j.cfuc.502.
• Mariana Peprníčková & Lucie Jandová, 2017, "The Level of Creative Accounting in the Practice of Czech Accounting Entities
  [Míra kreativního účetnictví v praxi českých účetních jednotek]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2017, issue 4, pages 57-86, DOI: 10.18267/j.cfuc.505.
• Jan Hospodka & Ondřej Buben & Monika Randáková & Jiřina Bokšová, 2017, "Personal Bankruptcy in the Czech Republic: Age and Gender of the Debtors and Structure of the Creditors," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2017, issue 1, pages 5-18, DOI: 10.18267/j.efaj.174.
• Marina Purina, 2017, "Factors Affecting Effective Corporate Income Tax Rate of the Czech and Russian "Blue Chips" in 2012 - 2015," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2017, issue 1, pages 51-69, DOI: 10.18267/j.efaj.177.
• Bohumil Král & Grzegorz Mikołajewicz & Jarosław Nowicki & Libuše Šoljaková, 2017, "Professional Competences of Controllers: The Case of Poland," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2017, issue 2, pages 17-40, DOI: 10.18267/j.efaj.179.
• Tatiana Dolgikh, 2017, "Does the Auditor Have a Direct Influence on the Financial Statement Quality?," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2017, issue 2, pages 73-90, DOI: 10.18267/j.efaj.182.
• Tharatee Mookdee & Sheila Bellamy, 2017, "Asset Classification, Subsequent Measurement and Impairment Testing for Carbon Emission Trading," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2017, issue 3, pages 65-86, DOI: 10.18267/j.efaj.188.
• Martin Dvořák & Lukáš Poutník, 2017, "The Impact of Different Determination of Intangible Fixed Assets in Accordance with CAS and IPSAS on Financial Statements," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2017, issue 3, pages 103-116, DOI: 10.18267/j.efaj.190.
• Marian TAICU, 2017, "Ethics In Accounting In The Context Of Knowledge-Based Economy," Scientific Bulletin - Economic Sciences, University of Pitesti, volume 16, issue 2, pages 48-53.
• Mariana BANUTA & Mihaela GADOIU, 2017, "Conversion Of Foreign Companies Accounts In The Account Consolidation Process In Romania Under The Closing Rate Method," Scientific Bulletin - Economic Sciences, University of Pitesti, volume 16, issue 2, pages 54-65.
• Victoria FIRESCU & Diana BRANZA & Bianca Mihaela POPESCU, 2017, "The Development Of The Profession Of Accounting, Rules Between Ethics And Practical Skills," Scientific Bulletin - Economic Sciences, University of Pitesti, volume 16, issue 3, pages 200-209.
• Maria NEGRILA & Marioara AVRAM, 2017, "Considerations Regarding The Diversity Of Tangible Assets In The Light Of The New Accounting Regulations," Scientific Bulletin - Economic Sciences, University of Pitesti, volume 16, issue 3, pages 37-44.
• Rezarta Shkurti (Perri) & Dionisa Allko & Elfrida Manoku, 2017, "Business Reporting Language - A Survey With The Albanian Companies And Institutions," Journal of Information Systems & Operations Management, Romanian-American University, volume 11, issue 1, pages 01-16, May, DOI: 10.5281/zenodo.21823820.
• Alice Tinta, 2017, "Financial Control In An It Environment: Warrant Of The Financial Performance Of The Entity," Journal of Information Systems & Operations Management, Romanian-American University, volume 11, issue 1, pages 196-206, May, DOI: 10.5281/zenodo.21823854.
• Muhammad Rehan Masoom & Fareen Zaman, 2017, "Managerial Accounting and Society: Emerging Factors for ‘Decision Making’ of Accountants in the Modern Era," American Journal of Trade and Policy, Asian Business Consortium, volume 4, issue 2, pages 73-78.
• Ümit Gücenme Gençoğlu & Alp Aytaç, 2017, "Auditing of Financial Sustainability for Publicly and Non-Publicly Listed Companies and A Research in Bursa," Business and Economics Research Journal, Bursa Uludag University, Faculty of Economics and Administrative Sciences, volume 8, issue 2, pages 349-361.
• Ali İhsan Akgün & Famil Şamiloğlu, 2017, "The Effect of Global Financial Crisis on Accounting and Value-Based Business Performances," Business and Economics Research Journal, Bursa Uludag University, Faculty of Economics and Administrative Sciences, volume 8, issue 3, pages 453-471.
• Kerem Sarıoğlu, 2017, "Problems in Making International Financial Reporting Standards Become “National”: The Case of Turkey," Business and Economics Research Journal, Bursa Uludag University, Faculty of Economics and Administrative Sciences, volume 8, issue 4, pages 849-857.
• Vedat Ekergil & Merve Özgür Göde, 2017, "According to Global Reporting Initiative (GRI) Standards Analysis and Evaluation of Sustainability Reports of Selected Hotels," Business and Economics Research Journal, Bursa Uludag University, Faculty of Economics and Administrative Sciences, volume 8, issue 4, pages 859-871.
• Eva Angela Cruz Silbeto & José Carlos del Toro Ríos, 2017, "El sistema de Contabilidad Gubernamental en el sector del gobierno a nivel provincial," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, volume 1, issue 1, pages 28-43.
• Lina Pedraza Rodríguez, 2017, "Actualización del modelo económico cubano," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, volume 1, issue 2, pages 3-6.
• Laydis Armela Blanco & José Carlos del Toro Ríos, 2017, "Medias sectoriales de rentabilidad para la Industria en Cuba," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, volume 1, issue 2, pages 7-16.
• Jorge Wilson Kindelán, 2017, "Metodología con enfoque a procesos para la implementación de sistemas de costos en las empresas de acueducto en Cuba," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, volume 1, issue 2, pages 29-38.
• Joycet Ramírez Ruano & José Carlos del Toro Ríos & María Gil Basulto, 2017, "El deterioro del valor de los activos desde la perspectiva del nuevo modelo económico," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, volume 1, issue 2, pages 39-47.
• Eva Angela Cruz Silbeto & José Carlos del Toro Ríos, 2017, "La identificación de flujos, reglas contables y momentos de registros para la Contabilidad Gubernamental a nivel provincial," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, volume 1, issue 3, pages 19-30.
• Yunier Guevara Díaz & Beatriz Reyes Lamazares, 2017, "Propuesta de Norma Cubana de Contabilidad para los Activos Fijos Intangibles," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, volume 1, issue 4, pages 8-27.
• Radojko LUKIC, 2017, "Deferred Taxes in Trade," REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, volume 18, issue 5, pages 527-544, December.
• Elisabeta JABA & Ioan-Bogdan ROBU & Christiana Brigitte BALAN, 2017, "Panel data analysis applied in financial performance assessment," Romanian Statistical Review, Romanian Statistical Review, volume 65, issue 2, pages 3-20, June.
• Martin Bugeja & Anna Loyeung, 2017, "Accounting for business combinations and takeover premiums: Pre- and post-IFRS," Australian Journal of Management, Australian School of Business, volume 42, issue 2, pages 183-204, May, DOI: 10.1177/0312896215614630.
• Hichem Khlif & Kamran Ahmed & Mohsen Souissi, 2017, "Ownership structure and voluntary disclosure: A synthesis of empirical studies," Australian Journal of Management, Australian School of Business, volume 42, issue 3, pages 376-403, August, DOI: 10.1177/0312896216641475.
• Maria Strydom & Hue Hwa Au Yong & Michaela Rankin, 2017, "A few good (wo)men? Gender diversity on Australian boards," Australian Journal of Management, Australian School of Business, volume 42, issue 3, pages 404-427, August, DOI: 10.1177/0312896216657579.
• Mukesh Garg, 2017, "Value relevance of voluntary internal control certification: An information asymmetry perspective," Australian Journal of Management, Australian School of Business, volume 42, issue 4, pages 527-559, November, DOI: 10.1177/0312896217691079.
• Hai Wu, 2017, "Probability of loss reversal in Australia," Australian Journal of Management, Australian School of Business, volume 42, issue 4, pages 560-582, November, DOI: 10.1177/0312896216673411.
• Luis Emilio Alvarez-Dionisi & Gladys Tapia de Vidal, 2017, "Case Studies: Developing Financial Mathematics Systems," Social-Economic Debates, Association for Entreprenorial Spirit Promotion, volume 6, issue 1, pages 34-47, April.
• Petrisor Danut Gruia, 2017, "Methods and techniques of introducing black money into the financial accounting circuit," Social-Economic Debates, Association for Entreprenorial Spirit Promotion, volume 6, issue 1, pages 57-64, April.
• Andreea Mihaela Spiroiu (Dinu), 2017, "Analyzing Costs and Making Decisions by Using the Standard Cost Method within the Enterprises Operating in the Treatment and Coating Metals Industry," Social-Economic Debates, Association for Entreprenorial Spirit Promotion, volume 6, issue 2, pages 19-31, August.
• Petrisor Danut Gruia, 2017, "Accountancy expertise in quantification of patrimonial damage," Social-Economic Debates, Association for Entreprenorial Spirit Promotion, volume 6, issue 2, pages 43-50, August.
• Paolo Buccirossi & Giovanni Immordino & Giancarlo Spagnolo, 2017, "Whistleblower Rewards, False Reports, and Corporate Fraud," CSEF Working Papers, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy, number 477, Jun, revised 02 Sep 2017.
• Maria Misankova & Jana Kliestikova & Anna Krizanova, 2017, "Some Remarks to Specifics of Brand Valuation in Slovakia," Proceedings of International Academic Conferences, International Institute of Social and Economic Sciences, number 5107681, May.
• Ahmad Issa Farhan & Mohammad Naser Mousa Hamdan, 2017, "Evaluating performance of accounting information systems using a fuzzy logic approach," Proceedings of Business and Management Conferences, International Institute of Social and Economic Sciences, number 5207431, May.
• Ioseb Mamukelashvili & Elene Kharabadze, 2017, "Financial Statement Analysis to Determine IPO Readiness: Evidence from Georgian State-owned Joint Stock Companies," Proceedings of Business and Management Conferences, International Institute of Social and Economic Sciences, number 5207514, May.
• Chun Cheong Steve Fong, 2017, "Relationship between Corporate Governance & Company Performance of Hong Kong Based & China Based Family-Controlled Property Development Companies," Proceedings of Business and Management Conferences, International Institute of Social and Economic Sciences, number 5607197, Jul.
• Yan-Jie Yang & Chi-Hua Li & Ruey-Ching Lin & Hong-Da Wang, 2017, "The Change of Consolidation Rules and Its Impact on Earnings Management," Proceedings of Business and Management Conferences, International Institute of Social and Economic Sciences, number 5607918, Jul.
• Malgorzata Olszak & Patrycja Chodnicka-Jaworska & Iwona Kowalska & Filip Œwita³a, 2017, "The effect of capital ratio on lending: Do loan-loss provisioning practices matter?," Faculty of Management Working Paper Series, University of Warsaw, Faculty of Management, number 22017, Dec.
• Christoph Pelger & Markus Grottke, 2017, "Research diversity in accounting doctoral education: survey results from the German-speaking countries," Business Research, Springer;German Academic Association for Business Research, volume 10, issue 2, pages 307-336, October, DOI: 10.1007/s40685-017-0046-y.
• Zeinab Azami & Tabandeh Salehi, 2017, "The relationship between audit report delay and investment opportunities," Eurasian Business Review, Springer;Eurasia Business and Economics Society, volume 7, issue 3, pages 437-449, December, DOI: 10.1007/s40821-016-0070-4.
• Björn Christensen & Alexander Himme, 2017, "Improving environmental management accounting: how to use statistics to better determine energy consumption," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, volume 28, issue 2, pages 227-243, May, DOI: 10.1007/s00187-016-0239-0.
• Patrick Velte & Martin Stawinoga, 2017, "Integrated reporting: The current state of empirical research, limitations and future research implications," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, volume 28, issue 3, pages 275-320, October, DOI: 10.1007/s00187-016-0235-4.
• Kelvin K. F. Law & Lillian F. Mills, 2017, "Military experience and corporate tax avoidance," Review of Accounting Studies, Springer, volume 22, issue 1, pages 141-184, March, DOI: 10.1007/s11142-016-9373-z.
• Dan Givoly & Carla Hayn & Sharon Katz, 2017, "The changing relevance of accounting information to debt holders over time," Review of Accounting Studies, Springer, volume 22, issue 1, pages 64-108, March, DOI: 10.1007/s11142-016-9374-y.
• Nemit Shroff, 2017, "Corporate investment and changes in GAAP," Review of Accounting Studies, Springer, volume 22, issue 1, pages 1-63, March, DOI: 10.1007/s11142-016-9375-x.
• Yanmin Gao & Jeong-Bon Kim & Desmond Tsang & Haibin Wu, 2017, "Go before the whistle blows: an empirical analysis of director turnover and financial fraud," Review of Accounting Studies, Springer, volume 22, issue 1, pages 320-360, March, DOI: 10.1007/s11142-016-9381-z.
• Clive S. Lennox & Asad Kausar, 2017, "Estimation risk and auditor conservatism," Review of Accounting Studies, Springer, volume 22, issue 1, pages 185-216, March, DOI: 10.1007/s11142-016-9382-y.
• Elizabeth A. Gordon & Elaine Henry & Bjorn N. Jorgensen & Cheryl L. Linthicum, 2017, "Flexibility in cash-flow classification under IFRS: determinants and consequences," Review of Accounting Studies, Springer, volume 22, issue 2, pages 839-872, June, DOI: 10.1007/s11142-017-9387-1.
• Suresh Nallareddy & Maria Ogneva, 2017, "Accrual quality, skill, and the cross-section of mutual fund returns," Review of Accounting Studies, Springer, volume 22, issue 2, pages 503-542, June, DOI: 10.1007/s11142-017-9389-z.
• Ying Cao & Linda A. Myers & Albert Tsang & Yong George Yang, 2017, "Management forecasts and the cost of equity capital: international evidence," Review of Accounting Studies, Springer, volume 22, issue 2, pages 791-838, June, DOI: 10.1007/s11142-017-9391-5.
• Darren Henderson & Patricia C. O’Brien, 2017, "The standard-setters’ toolkit: can principles prevail over bright lines?," Review of Accounting Studies, Springer, volume 22, issue 2, pages 644-676, June, DOI: 10.1007/s11142-017-9392-4.
• David S. Koo & Santhosh Ramalingegowda & Yong Yu, 2017, "The effect of financial reporting quality on corporate dividend policy," Review of Accounting Studies, Springer, volume 22, issue 2, pages 753-790, June, DOI: 10.1007/s11142-017-9393-3.
• Ole-Kristian Hope & Han Wu & Wuyang Zhao, 2017, "Blockholder exit threats in the presence of private benefits of control," Review of Accounting Studies, Springer, volume 22, issue 2, pages 873-902, June, DOI: 10.1007/s11142-017-9394-2.
• Michael S. Drake & Jacob R. Thornock & Brady J. Twedt, 2017, "The internet as an information intermediary," Review of Accounting Studies, Springer, volume 22, issue 2, pages 543-576, June, DOI: 10.1007/s11142-017-9395-1.