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

• Yongtae Kim & Lixin (Nancy) Su & Xindong (Kevin) Zhu, 2017, "Does the cessation of quarterly earnings guidance reduce investors’ short-termism?," Review of Accounting Studies, Springer, volume 22, issue 2, pages 715-752, June, DOI: 10.1007/s11142-017-9397-z.
• Ester Chen & Ilanit Gavious & Baruch Lev, 2017, "The positive externalities of IFRS R&D capitalization: enhanced voluntary disclosure," Review of Accounting Studies, Springer, volume 22, issue 2, pages 677-714, June, DOI: 10.1007/s11142-017-9399-x.
• Nicole Bastian Johnson & Thomas Pfeiffer & Georg Schneider, 2017, "Two-stage capital budgeting, capital charge rates, and resource constraints," Review of Accounting Studies, Springer, volume 22, issue 2, pages 933-963, June, DOI: 10.1007/s11142-017-9405-3.
• Dmitry Livdan & Alexander Nezlobin, 2017, "Accounting rules, equity valuation, and growth options," Review of Accounting Studies, Springer, volume 22, issue 3, pages 1122-1155, September, DOI: 10.1007/s11142-017-9402-6.
• Bing Li & Zhenbin Liu, 2017, "The oversight role of regulators: evidence from SEC comment letters in the IPO process," Review of Accounting Studies, Springer, volume 22, issue 3, pages 1229-1260, September, DOI: 10.1007/s11142-017-9406-2.
• Thomas Bourveau & Jordan Schoenfeld, 2017, "Shareholder activism and voluntary disclosure," Review of Accounting Studies, Springer, volume 22, issue 3, pages 1307-1339, September, DOI: 10.1007/s11142-017-9408-0.
• Peter R. Demerjian, 2017, "Uncertainty and debt covenants," Review of Accounting Studies, Springer, volume 22, issue 3, pages 1156-1197, September, DOI: 10.1007/s11142-017-9409-z.
• Amir Amel-Zadeh & Mary E. Barth & Wayne R. Landsman, 2017, "The contribution of bank regulation and fair value accounting to procyclical leverage," Review of Accounting Studies, Springer, volume 22, issue 3, pages 1423-1454, September, DOI: 10.1007/s11142-017-9410-6.
• Andrew B. Jackson & Brian R. Rountree & Konduru Sivaramakrishnan, 2017, "Earnings co-movements and earnings manipulation," Review of Accounting Studies, Springer, volume 22, issue 3, pages 1340-1365, September, DOI: 10.1007/s11142-017-9411-5.
• Tatiana Fedyk & Zvi Singer & Mark Soliman, 2017, "The sharpest tool in the shed: IPO financial statement management of STEM vs. non-STEM firms," Review of Accounting Studies, Springer, volume 22, issue 4, pages 1541-1581, December, DOI: 10.1007/s11142-017-9412-4.
• Mirko S. Heinle & Kevin C. Smith, 2017, "A theory of risk disclosure," Review of Accounting Studies, Springer, volume 22, issue 4, pages 1459-1491, December, DOI: 10.1007/s11142-017-9414-2.
• Peter Fiechter & Wayne R. Landsman & Kenneth Peasnell & Annelies Renders, 2017, "The IFRS option to reclassify financial assets out of fair value in 2008: the roles played by regulatory capital and too-important-to-fail status," Review of Accounting Studies, Springer, volume 22, issue 4, pages 1698-1731, December, DOI: 10.1007/s11142-017-9419-x.
• Michal Matějka & Korok Ray, 2017, "Balancing difficulty of performance targets: theory and evidence," Review of Accounting Studies, Springer, volume 22, issue 4, pages 1666-1697, December, DOI: 10.1007/s11142-017-9420-4.
• Jan Diebecker & Friedrich Sommer, 2017, "The impact of corporate sustainability performance on information asymmetry: the role of institutional differences," Review of Managerial Science, Springer, volume 11, issue 2, pages 471-517, March, DOI: 10.1007/s11846-016-0195-y.
• Robert M. Gillenkirch & Heike Kreienbaum, 2017, "What guides subjective performance evaluation: Incentive alignment or norm enforcement?," Review of Managerial Science, Springer, volume 11, issue 4, pages 933-957, October, DOI: 10.1007/s11846-016-0209-9.
• Asogwa & Ikenna Elias & Etim & Osim Etim, 2017, "Traditional Budgeting in Today’s Business Environment," Journal of Applied Finance & Banking, SCIENPRESS Ltd, volume 7, issue 3, pages 1-7.
• Hui-Wen Hsu, 2017, "Fair Value Information and Risk Management: the Moderating Effect of Corporate Governance," Journal of Applied Finance & Banking, SCIENPRESS Ltd, volume 7, issue 4, pages 1-4.
• Eleftherios Vlachostergios, 2017, "Modelling Approaches for Expected Credit Losses," Journal of Applied Finance & Banking, SCIENPRESS Ltd, volume 7, issue 6, pages 1-7.
• León, C. & Moreno, José Fernando & Cely, Jorge, 2017, "Whose Balance Sheet is this? Neural Networks for Banks' Pattern Recognition," Discussion Paper, Tilburg University, Center for Economic Research, number 2017-009.
• León, C. & Moreno, José Fernando & Cely, Jorge, 2017, "Whose Balance Sheet is this? Neural Networks for Banks' Pattern Recognition," Other publications TiSEM, Tilburg University, School of Economics and Management, number 75d8648e-9855-4c5c-9aa9-0.
• Albert Izdebski & Tomasz Mering & Malgorzata Oldak & Ryszard Szarfenberg, 2017, "Selected Aspects of Social Cooperatives in Poland," Euricse Working Papers, Euricse (European Research Institute on Cooperative and Social Enterprises), number 1793.
• Ana Maria Bandeira & Deolinda Meira & Vera Alves, 2017, "Los diferentes tipos de resultados en las cooperativas portuguesas. Un estudio de caso múltiple
  [Different types of results in the portuguese cooperative. Multiple case study]," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 123, pages 37-63.
• Encarnación García Ruiz, 2017, "Transformación de una sociedad cooperativa de trabajo asociado en una sociedad laboral. Especial referencia a los fondos de reserva indisponibles
  [Transformation of an associated work cooperative in a labour company. Special reference to the unava," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 126, pages 57-73, DOI: 10.5209/REVE.59764.
• Josep Mª Argilés-Bosch & Josep García-Blandón & Diego Ravenda & Maika M. Valencia-Silva & Antonio D. Somoza, 2017, "The influence of the trade-off between profitability and future increases in sales on cost stickiness," Estudios de Economia, University of Chile, Department of Economics, volume 44, issue 1 Year 20, pages 81-104, June.
• Odalis Morales Morales, 2017, "The internal control system in the tourist inns in the state of Mérida, Venezuela," Economía, Instituto de Investigaciones Económicas y Sociales (IIES). Facultad de Ciencias Económicas y Sociales. Universidad de Los Andes. Mérida, Venezuela, volume 42, issue 44, pages 99-127, july-dece.
• Marisa Agostini & Riccardo Cella & Giovanni Favero, 2017, "Accounting fraud in a pre-modern historical context: An accounting investigation on the use of market (fair) value in the second half of the eighteenth century in Venice," Working Papers, Venice School of Management - Department of Management, Università Ca' Foscari Venezia, number 12, Oct.
• Procházka David, 2017, "Specifics of IFRS Adoption by Central and Eastern European Countries: Evidence from Research," Scientific Annals of Economics and Business, Paradigm, volume 64, issue 1, pages 59-81, March, DOI: 10.1515/saeb-2017-0005.
• del Baldo Mara & Baldarelli Maria-Gabriella, 2017, "Educating for Sustainability: Perspectives and Critical Notes on Accounting Scholars’ Role in Higher Education," Scientific Annals of Economics and Business, Paradigm, volume 64, issue 4, pages 411-422, December, DOI: 10.1515/saeb-2017-0032.
• Oyewo Babajide, 2017, "Predictors of the Effectiveness of Management Accounting Function in Nigerian Firms," Scientific Annals of Economics and Business, Paradigm, volume 64, issue 4, pages 487-512, December, DOI: 10.1515/saeb-2017-0026.
• Cho Joong-Seok & Park Hyung Ju, 2017, "The Effect of Matching on Firm Earnings Components," Scientific Annals of Economics and Business, Paradigm, volume 64, issue 4, pages 513-524, December, DOI: 10.1515/saeb-2017-0033.
• Hajnal Noémi, 2017, "The Harmonization of Accounting," Acta Universitatis Sapientiae, Economics and Business, Paradigm, volume 5, issue 1, pages 29-43, DOI: 10.1515/auseb-2017-0002.
• Kuzmina Jekaterina, 2017, "Measuring Patients′ Satisfaction in For-Profit Orthopedic Hospital," Acta Universitatis Sapientiae, Economics and Business, Paradigm, volume 30, issue 1, pages 16-26, November, DOI: 10.1515/eb-2017-0002.
• Dyhdalewicz Anna & Widelska Urszula, 2017, "Accouting and marketing dimensions of innovations," Financial Internet Quarterly (formerly e-Finanse), Paradigm, volume 13, issue 2, pages 1-13, December, DOI: 10.1515/fiqf-2016-0018.
• Stropnik Neca & Korošec Bojana & Tominc Polona, 2017, "The Relationship Between the Intellectual Capital Disclosure and Cost of Debt Capital – A Case of Slovenian Private Audited Organisations," Naše gospodarstvo/Our economy, Paradigm, volume 63, issue 4, pages 3-16, December, DOI: 10.1515/ngoe-2017-0019.
• Bogdan Oana & Mateş Dorel & Domil Aura Emanuela & Puşcaş Marina Adriana & Puşcaş Ancuţa & Teşu Ramona, 2017, "Accounting practitioners perception over the impact of IFRS implementation on the performance of entities in the construction sector from the western region of Romania," Studia Universitatis „Vasile Goldis” Arad – Economics Series, Paradigm, volume 27, issue 4, pages 26-36, December, DOI: 10.1515/sues-2017-0015.
• Voinea Cristina Maria, 2017, "Optimal Employment Formula – Accounting and Tax Approach," Valahian Journal of Economic Studies, Paradigm, volume 8, issue 2, pages 57-64, October, DOI: 10.1515/vjes-2017-0019.
• Leon Li, 2017, "Is there a Trade-Off between Accrual-Based and Real Earnings Management? Evidence from Equity Compensation and Market Pricing," Working Papers in Economics, University of Waikato, number 17/24, Oct.
• Kiesewetter, Dirk & Manthey, Johannes, 2017, "The relationship between corporate governance and tax avoidance - evidence from Germany using a regression discontinuity design," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 218.
• Dreher, Sandra & Eichfelder, Sebastian & Noth, Felix, 2017, "Predicting earnings and cash flows: The information content of losses and tax loss carryforwards," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 224.
• Mazboudi, Mohamad & Hasan, Iftekhar, 2017, "Secrecy, information shocks, and corporate investment: Evidence from European Union countries," Bank of Finland Research Discussion Papers, Bank of Finland, number 19/2017.
• Hasan, Iftekhar & Hoi, Chun-Keung (Stan) & Wu, Qiang & Zhang, Hao, 2017, "Does social capital matter in corporate decisions? Evidence from corporate tax avoidance," Bank of Finland Research Discussion Papers, Bank of Finland, number 21/2017.
• Vokshi Nexhmie, Berisha & Krasniqi, Xhelili Florentina, 2017, "Role of Accounting Information in Decision-Making Process, the Importance for its Users," Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference (2017), Dubrovnik, Croatia, IRENET - Society for Advancing Innovation and Research in Economy, Zagreb, "Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference, Dubrovnik, Croatia, 7-9 September 2017".
• Henselmann, Klaus & Haller, Stefanie, 2017, "Potentielle Risikofaktoren für die Erhöhung der Betriebsprüfungswahrscheinlichkeit - Eine analytische und empirische Untersuchung auf Basis der E-Bilanz-Taxonomie 6.0 -," Working Papers in Accounting Valuation Auditing, Friedrich-Alexander University Erlangen-Nuremberg, Chair of Accounting and Auditing, number 2017-1.
• Dreher, Sandra & Eichfelder, Sebastian & Noth, Felix, 2017, "Predicting earnings and cash flows: The information content of losses and tax loss carryforwards," IWH Discussion Papers, Halle Institute for Economic Research (IWH), number 30/2017.
• Eichfelder, Sebastian & Lau, Mona & Noth, Felix, 2017, "Financial transaction taxes: Announcement effects, short-run effects, and long-run effects," IWH Discussion Papers, Halle Institute for Economic Research (IWH), number 4/2017.
• Ирина Пъшева, 2017, "Възможности За Оценяване На Финансовите Инструменти В Контекста На Актуалните Изисквания Съгласно Мсфо 9 Финансови Инструменти," Almanac of PhD Students, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, volume 13, issue 13 Year 2, pages 266-283.
• Здравка Киричева, 2017, "Традиционната И Модерната Търговия На Дребно – Динамика, Тенденции И Счетоводно-Организационни Аспекти," Almanac of PhD Students, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, volume 13, issue 13 Year 2, pages 297-309.
• Марий Стоянов, 2017, "Счетоводни Аспекти На Режима „Касова Отчетност На Ддс” В Предприятията От Товарния Автотранспорт," Almanac of PhD Students, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, volume 13, issue 13 Year 2, pages 310-326.
• Вера Петрова, 2017, "Изследване Нагласите На Професионалната Счетоводна Общност В България Относно Счетоводното Отчитане На Финансовите Резултати," Almanac of PhD Students, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, volume 13, issue 13 Year 2, pages 351-372.
• Reni Petrova, 2017, "Completeness And Timeliness Of The Annual Financial Statements Published By Bulgarian Enterprises," Business Management, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 3 Year 20, pages 63-82.
• Рени Петрова, 2017, "Пълнота И Своевременност На Публикуването На Годишните Финансови Отчети На Български Предприятия," Business Management, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 3 Year 20, pages 73-92.
• Калин Калев, 2017, "Анализ На Връзката Между Риска И Равнището На Неговите Оповестявания Във Финансовите Отчети На Банките," Electronic magazine "Dialogue", D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 2 Year 20, pages 39-62.
• Надежда Попова-Йосифова, 2017, "Концептуална Рамка За Финансова Отчетност – Дискусионни Въпроси И Перспективи," Electronic magazine "Dialogue", D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 4 Year 20, pages 19-36.
• Riana Iren RADU & Iuliana Oana MIHAI & Violeta ISAI, 2017, "Considerations Regarding the Assessment Capacity and Recognition in Accounting of Human Capital," Risk in Contemporary Economy, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, pages 135-145.
• Aude Deville & Claudine Mangen & Véronique Pérès, 2017, "Comprendre les motivations des étudiants en filière CCA : une étude exploratoire - Understanding students motivations in the auditing/accounting programs: an exploratory research," Revue Finance Contrôle Stratégie, revues.org, volume 20, issue 3, pages 1-15, September.
• Gaëtan Le Quang, 2017, ""Taking Diversity into Account": the Diversity of Financial Institutions and Accounting Regulation," EconomiX Working Papers, University of Paris Nanterre, EconomiX, number 2017-10.
• Larmande, François & Stolowy, Hervé, 2017, "Managerial Risk Aversion and Accounting Conservatism," HEC Research Papers Series, HEC Paris, number 1215, Jun, revised 27 Jul 2017.
• Paugam, Luc & Casta, Jean-François & Stolowy, Hervé, 2017, "Non-Additivity in Accounting Valuation: Theory and Applications," HEC Research Papers Series, HEC Paris, number 1227, Aug, revised 28 Nov 2017.
• Lee, Charles M. C. & So, Eric C. & Wang, Charles C. Y., 2017, "Evaluating Firm-Level Expected-Return Proxies," Research Papers, Stanford University, Graduate School of Business, number 3188, Jun.
• McNichols, Maureen & Beaver, William H. & Wang, Zach Zhiguang, 2017, "Increased Information Content of Earnings Announcements in the 21st Century: An Empirical Investigation," Research Papers, Stanford University, Graduate School of Business, number repec:ecl:stabus:3616, Nov.
• Abdul Hamid Habbe, 2017, "Estimation Error of Earnings Information: A Test of Representativeness and Anchoring-adjustment Heuristic," International Journal of Economics and Financial Issues, International Journal of Economics and Financial Issues, volume 7, issue 1, pages 224-233.
• Andreas Andreas, 2017, "Analysis of Operating Cash Flow to Detect Real Activity Manipulation and Its Effect on Market Performance," International Journal of Economics and Financial Issues, International Journal of Economics and Financial Issues, volume 7, issue 1, pages 524-529.
• Ach Maulidi, 2017, "The Investigation and Elimination of Public Procurement Fraud in Government Sectors (A Case Study in Indonesia's Procurement System: Cases from 2006 to 2012)," International Journal of Economics and Financial Issues, International Journal of Economics and Financial Issues, volume 7, issue 2, pages 145-154.
• Laith Akram Muflih Al-Qudah & Yusuf Ali Khalaf Al-Hroot, 2017, "The Implementing Activity-based Costing Technique and Its Impact on Profitability: A Study of Listed Manufacturing Companies in Jordan," International Journal of Economics and Financial Issues, International Journal of Economics and Financial Issues, volume 7, issue 2, pages 271-276.
• Amneh Alkurdi & Munther Al-Nimer & Mohammad Dabaghia, 2017, "Accounting Conservatism and Ownership Structure Effect: Evidence from Industrial and Financial Jordanian Listed Companies," International Journal of Economics and Financial Issues, International Journal of Economics and Financial Issues, volume 7, issue 2, pages 608-619.
• Uwalomwa Uwuigbe & Olubukola Ranti Uwuigbe & Moyosore Esther Durodola & Jimoh Jafaru & Rehimetu Jimoh, 2017, "International Financial Reporting Standard Adoption and Value Relevance of Accounting Information in Nigeria," International Journal of Economics and Financial Issues, International Journal of Economics and Financial Issues, volume 7, issue 3, pages 1-8.
• Ahmad Ibrahim Karajeh & Mohd Yussoff B. Ibrahim, 2017, "Impact of Audit Committee on the Association Between Financial Reporting Quality and Shareholder Value," International Journal of Economics and Financial Issues, International Journal of Economics and Financial Issues, volume 7, issue 3, pages 14-19.
• Mohammad Reza Pour Hosein & Morteza Hassanzadeh & Seyedeh Saeedeh Hashemi, 2017, "Evaluating the Benefits of New Financial System (Accrual Accounting) Establishment in Medical and Health Care Sciences, Guilan University," International Journal of Economics and Financial Issues, International Journal of Economics and Financial Issues, volume 7, issue 3, pages 286-291.
• Ahmad Ahed Bader & Mousa Mohammad Abdullah Saleh, 2017, "Evidence on the Extent of Cosmetic Earnings and Revenues Management by Jordanian Companies," International Journal of Economics and Financial Issues, International Journal of Economics and Financial Issues, volume 7, issue 3, pages 20-30.
• Mohammad Taleghani, 2017, "Synergistic Role of Balanced Scorecard/Activity Based Costing and Goal Programming Combined Model on Strategic Cost Management," International Journal of Economics and Financial Issues, International Journal of Economics and Financial Issues, volume 7, issue 3, pages 586-593.
• Pritpal Singh Bhullar, 2017, "Empirical Analysis of Operating Efficiency and Firm Value: A Study of Fast Moving Consumer Goods and Pharmaceutical Sector in India," International Journal of Economics and Financial Issues, International Journal of Economics and Financial Issues, volume 7, issue 3, pages 671-675.
• Hojatollah Atashi Golestani & Seyyed Mohammad Hosseini & Ehsan Mehrjoo, 2017, "Separating and Merging Cash Flows: Investigating Five-element Cash Flows Statement," International Journal of Economics and Financial Issues, International Journal of Economics and Financial Issues, volume 7, issue 4, pages 54-61.
• Mohammed Abdullah Al-Momani & Mohammed Ibrahim Obeidat, 2017, "Towards More Understanding of the Financial Leverage Controversy: The Evidence of the Industrial Firms at Amman Stock Exchange," International Journal of Economics and Financial Issues, International Journal of Economics and Financial Issues, volume 7, issue 4, pages 189-198.
• Hasyyati Yusrina & Mukhtaruddin Mukhtaruddin & Luk Luk Fuadah & Zunaidah Sulong, 2017, "International Financial Reporting Standards Convergence and Quality of Accounting Information: Evidence from Indonesia," International Journal of Economics and Financial Issues, International Journal of Economics and Financial Issues, volume 7, issue 4, pages 433-447.
• Federica Doni & Silvia Rossetti & Roberto Verona, 2017, "Performance Reporting Choices after the Adoption of IAS 1 Revised: Comparative Evidence from Europe and the USA," International Journal of Economics and Financial Issues, International Journal of Economics and Financial Issues, volume 7, issue 4, pages 558-574.
• Mahmoud Atallah Al-Neimat & Talib Mohammad Musa Warred, 2017, "Impact of the Foreign Banks Entry on the Accounting Profits of the Jordanian Commercial Banks (1995 2015)," International Journal of Economics and Financial Issues, International Journal of Economics and Financial Issues, volume 7, issue 5, pages 78-85.
• Yassaman Khalili & Hossein Fakhari & Esfandiar Malekian & Hassanali Aghajani, 2017, "The Identification of Effective Factors on Intellectual Capital Reporting of the Universities of Iran," International Journal of Economics and Financial Issues, International Journal of Economics and Financial Issues, volume 7, issue 5, pages 345-350.
• Safaa Ibrahim Mahmood Al-Nuaim & Safaa Ibrahim Mahmood Al-Nuaim & Safaa Ibrahim Mahmood Al-Nuaim & Rapiah Mohamed & Jamal Mohammed Esmail Alekam, 2017, "The Link between Information Technology, Activity-based Costing Implementation and Organizational Performance," International Review of Management and Marketing, International Review of Management and Marketing, volume 7, issue 1, pages 452-457.
• Marek Potkány & Petr Novák & Róbert Kovác & Miloš Hitka, 2017, "Innovation of a Technological Product with Utilizing the Target Costing Methodology," International Review of Management and Marketing, International Review of Management and Marketing, volume 7, issue 2, pages 130-137.
• Adeeb Abdulwahab Al-Hebry & Ebrahim Mohammed Al-Matari, 2017, "A Critical Study of Cost Approaches in the Accounting Thought: Conceptual Study," International Review of Management and Marketing, International Review of Management and Marketing, volume 7, issue 3, pages 105-112.
• Mahmoud Nassar & Lina Warrad & Yousef Abu Siam, 2017, "The Implementation of Enterprise Resource Planning System within Jordanian Industrial Sector," International Review of Management and Marketing, International Review of Management and Marketing, volume 7, issue 3, pages 179-187.
• Erdinç KARADENÝZ & Levent KOÞAN, 2017, "Hastane Hizmetleri Sektörünün Aktif ve Özsermaye Karlýlýk Performansýnýn Analizi: Hastane Hizmetleri Sektör Bilançolarýnda Bir Araþtýrma," Isletme ve Iktisat Calismalari Dergisi, Econjournals, volume 5, issue 1, pages 37-47.
• Ýncilay ERDURU & Ali DERAN & Serpil ÇELÝK, 2017, "Muhasebe Eðitimi Alan Öðrencilerin Muhasebe Mesleðine Bakýþ Açýlarýnýn Ýncelenmesi: Ömer Halisdemir Üniversitesi Örneði," Isletme ve Iktisat Calismalari Dergisi, Econjournals, volume 5, issue 2, pages 34-48.
• Zeki DOÐAN & Fatma ÇITAK, 2017, "Hileli Finansal Raporlamada Ýç Denetçilerin Sorumluluðununun Tespitine Ýliþkin Bir Araþtýrma," Isletme ve Iktisat Calismalari Dergisi, Econjournals, volume 5, issue 2, pages 49-62.
• Ali Deran & Abitter Özulucan & Seçkin Arslan, 2017, "Araþtýrma ve Geliþtirme Giderlerinin Vergi Mevzuatý, Ar-Ge Ýle Ýlgili Yasal Düzenlemeler; Tekdüzen Muhasebe Sistemi ve 38 No’lu Türkiye Muhasebe Standardýna Göre Muhasebeleþtirilmesi," Isletme ve Iktisat Calismalari Dergisi, Econjournals, volume 5, issue 4, pages 27-43.
• Aurelia DUMITRU & Andrei Bogdan BUDICA & Adrian Florin BUDICA, 2017, "The Characteristics Of The Information Contained In The Synthesis Reports," Social Sciences and Education Research Review, Department of Communication, Journalism and Education Sciences, University of Craiova, volume 4, issue 1, pages 125-135, August.
• Aurelia Dumitru & Andrei Bogdan Budica & Adrian Florin Budica & Alina Georgiana Motoi, 2017, "The accounting of the grant funds and subsidies," Social Sciences and Education Research Review, Department of Communication, Journalism and Education Sciences, University of Craiova, volume 4, issue 2, pages 190-208, December.
• Ji, Xu-dong & Lu, Wei & Qu, Wen, 2017, "Voluntary Disclosure of Internal Control Weakness and Earnings Quality: Evidence From China," The International Journal of Accounting, Elsevier, volume 52, issue 1, pages 27-44, DOI: 10.1016/j.intacc.2017.01.007.
• Bierey, Martin & Schmidt, Martin, 2017, "Banks' Use of Accounting Discretion and Regulatory Intervention: The Case of European Banks' Impairments on Greek Government Bonds," The International Journal of Accounting, Elsevier, volume 52, issue 2, pages 122-141, DOI: 10.1016/j.intacc.2017.01.002.
• Du, Xingqiang & Jian, Wei & Lai, Shaojuan, 2017, "Do Foreign Directors Mitigate Earnings Management? Evidence From China," The International Journal of Accounting, Elsevier, volume 52, issue 2, pages 142-177, DOI: 10.1016/j.intacc.2017.04.002.
• Anagnostopoulou, Seraina C., 2017, "Accounting Quality and Loan Pricing: The Effect of Cross-country Differences in Legal Enforcement," The International Journal of Accounting, Elsevier, volume 52, issue 2, pages 178-200, DOI: 10.1016/j.intacc.2016.11.001.
• Cai, Weixing & Lee, Edward & Wu, Zhenyu & Xu, Alice Liang & Zeng, Cheng (Colin), 2017, "Do Economic Incentives of Controlling Shareholders Influence Corporate Social Responsibility Disclosure? A Natural Experiment," The International Journal of Accounting, Elsevier, volume 52, issue 3, pages 238-250, DOI: 10.1016/j.intacc.2017.07.002.
• Lin, Kenny Z. & Cheng, Suwina & Zhang, Fang, 2017, "Corporate Social Responsibility, Institutional Environments, and Tax Avoidance: Evidence from a Subnational Comparison in China," The International Journal of Accounting, Elsevier, volume 52, issue 4, pages 303-318, DOI: 10.1016/j.intacc.2017.11.002.
• Lee, Hua & Lee, Hsien-Li & Wang, Chen-Chin, 2017, "Engagement partner specialization and corporate disclosure transparency," The International Journal of Accounting, Elsevier, volume 52, issue 4, pages 354-369, DOI: 10.1016/j.intacc.2017.10.001.
• Callahan, Carolyn & Soileau, Jared, 2017, "Does Enterprise risk management enhance operating performance?," Advances in accounting, Elsevier, volume 37, issue C, pages 122-139, DOI: 10.1016/j.adiac.2017.01.001.
• Mande, Vivek & Son, Myungsoo & Song, Hakjoon, 2017, "Auditor search periods as signals of engagement risk: Effects on auditor choice and audit pricing," Advances in accounting, Elsevier, volume 37, issue C, pages 15-29, DOI: 10.1016/j.adiac.2017.03.001.
• Couch, Robert & Thibodeau, Nicole & Wu, Wei, 2017, "Are fair value options created equal? A study of SFAS 159 and earnings volatility," Advances in accounting, Elsevier, volume 38, issue C, pages 15-29, DOI: 10.1016/j.adiac.2017.05.001.
• Rezaee, Zabihollah & Tuo, Ling, 2017, "Voluntary disclosure of non-financial information and its association with sustainability performance," Advances in accounting, Elsevier, volume 39, issue C, pages 47-59, DOI: 10.1016/j.adiac.2017.08.001.
• Greiner, Adam J., 2017, "An examination of real activities management and corporate cash holdings," Advances in accounting, Elsevier, volume 39, issue C, pages 79-90, DOI: 10.1016/j.adiac.2017.10.002.
• Lambert, Tamara A. & Jones, Keith L. & Brazel, Joseph F. & Showalter, D. Scott, 2017, "Audit time pressure and earnings quality: An examination of accelerated filings," Accounting, Organizations and Society, Elsevier, volume 58, issue C, pages 50-66, DOI: 10.1016/j.aos.2017.03.003.
• Erhart, Raphaela & Mahlendorf, Matthias D. & Reimer, Marko & Schäffer, Utz, 2017, "Theorizing and testing bidirectional effects: The relationship between strategy formation and involvement of controllers," Accounting, Organizations and Society, Elsevier, volume 61, issue C, pages 36-52, DOI: 10.1016/j.aos.2017.07.004.
• Platikanova, Petya, 2017, "Investor-legislators: Tax holiday for politically connected firms," The British Accounting Review, Elsevier, volume 49, issue 4, pages 380-398, DOI: 10.1016/j.bar.2017.05.003.
• Bose, Sudipta & Podder, Jyotirmoy & Biswas, Kumar, 2017, "Philanthropic giving, market-based performance and institutional ownership: Evidence from an emerging economy," The British Accounting Review, Elsevier, volume 49, issue 4, pages 429-444, DOI: 10.1016/j.bar.2016.11.001.
• Lim, Steve C. & Mann, Steven C. & Mihov, Vassil T., 2017, "Do operating leases expand credit capacity? Evidence from borrowing costs and credit ratings," Journal of Corporate Finance, Elsevier, volume 42, issue C, pages 100-114, DOI: 10.1016/j.jcorpfin.2016.10.015.
• He, Wen & Ng, Lilian & Zaiats, Nataliya & Zhang, Bohui, 2017, "Dividend policy and earnings management across countries," Journal of Corporate Finance, Elsevier, volume 42, issue C, pages 267-286, DOI: 10.1016/j.jcorpfin.2016.11.014.
• Chen, Changling & Kim, Jeong-Bon & Yao, Li, 2017, "Earnings smoothing: Does it exacerbate or constrain stock price crash risk?," Journal of Corporate Finance, Elsevier, volume 42, issue C, pages 36-54, DOI: 10.1016/j.jcorpfin.2016.11.004.
• Chakravarty, Sugato & Rutherford, Leann G., 2017, "Do busy directors influence the cost of debt? An examination through the lens of takeover vulnerability," Journal of Corporate Finance, Elsevier, volume 43, issue C, pages 429-443, DOI: 10.1016/j.jcorpfin.2017.02.001.
• Laplante, Stacie K. & Nesbitt, Wayne L., 2017, "The relation among trapped cash, permanently reinvested earnings, and foreign cash," Journal of Corporate Finance, Elsevier, volume 44, issue C, pages 126-148, DOI: 10.1016/j.jcorpfin.2017.03.005.
• Kuang, Yu Flora & Lee, Gladys, 2017, "Corporate fraud and external social connectedness of independent directors," Journal of Corporate Finance, Elsevier, volume 45, issue C, pages 401-427, DOI: 10.1016/j.jcorpfin.2017.05.014.
• Dai, Lili & Dharwadkar, Ravi & Shi, Linna & Zhang, Bohui, 2017, "The governance transfer of blockholders: Evidence from block acquisitions and earnings management around the world," Journal of Corporate Finance, Elsevier, volume 45, issue C, pages 586-607, DOI: 10.1016/j.jcorpfin.2017.06.004.
• García Lara, Juan Manuel & García Osma, Beatriz & Mora, Araceli & Scapin, Mariano, 2017, "The monitoring role of female directors over accounting quality," Journal of Corporate Finance, Elsevier, volume 45, issue C, pages 651-668, DOI: 10.1016/j.jcorpfin.2017.05.016.
• Palea, Vera, 2017, "Whither accounting research? A European view," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, volume 42, issue C, pages 59-73, DOI: 10.1016/j.cpa.2016.03.002.
• Finér, Lauri & Ylönen, Matti, 2017, "Tax-driven wealth chains: A multiple case study of tax avoidance in the finnish mining sector," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, volume 48, issue C, pages 53-81, DOI: 10.1016/j.cpa.2017.01.002.
• Filzen, Joshua J. & Schutte, Maria Gabriela, 2017, "Comovement, financial reporting complexity, and information markets: Evidence from the effect of changes in 10-Q lengths on internet search volumes and peer correlations," The North American Journal of Economics and Finance, Elsevier, volume 39, issue C, pages 19-37, DOI: 10.1016/j.najef.2016.10.001.
• Coelho, Antonio Carlos & Galdi, Fernando Caio & Lopes, Alexsandro Broedel, 2017, "Determinants of asymmetric loss recognition timeliness in public and private firms in Brazil," Emerging Markets Review, Elsevier, volume 31, issue C, pages 65-79, DOI: 10.1016/j.ememar.2017.02.002.
• Diaz-Rainey, Ivan & Roberts, Helen & Lont, David H., 2017, "Crude inventory accounting and speculation in the physical oil market," Energy Economics, Elsevier, volume 66, issue C, pages 508-522, DOI: 10.1016/j.eneco.2017.03.029.
• Nekhili, Mehdi & Nagati, Haithem & Chtioui, Tawhid & Nekhili, Ali, 2017, "Gender-diverse board and the relevance of voluntary CSR reporting," International Review of Financial Analysis, Elsevier, volume 50, issue C, pages 81-100, DOI: 10.1016/j.irfa.2017.02.003.
• Kim, Sangwan & Lim, Steve C., 2017, "Earnings comparability and informed trading," Finance Research Letters, Elsevier, volume 20, issue C, pages 130-136, DOI: 10.1016/j.frl.2016.09.013.
• Jin, Justin Yiqiang & Kanagaretnam, Kiridaran & Lobo, Gerald J. & Mathieu, Robert, 2017, "Social capital and bank stability," Journal of Financial Stability, Elsevier, volume 32, issue C, pages 99-114, DOI: 10.1016/j.jfs.2017.08.001.
• Kosmidou, Kyriaki & Kousenidis, Dimitrios & Ladas, Anestis & Negkakis, Christos, 2017, "Determinants of risk in the banking sector during the European Financial Crisis," Journal of Financial Stability, Elsevier, volume 33, issue C, pages 285-296, DOI: 10.1016/j.jfs.2017.06.006.
• Lo, Kin & Ramos, Felipe & Rogo, Rafael, 2017, "Earnings management and annual report readability," Journal of Accounting and Economics, Elsevier, volume 63, issue 1, pages 1-25, DOI: 10.1016/j.jacceco.2016.09.002.
• Caskey, Judson & Ozel, N. Bugra, 2017, "Earnings expectations and employee safety," Journal of Accounting and Economics, Elsevier, volume 63, issue 1, pages 121-141, DOI: 10.1016/j.jacceco.2016.12.002.
• Hribar, Paul & Melessa, Samuel J. & Small, R. Christopher & Wilde, Jaron H., 2017, "Does managerial sentiment affect accrual estimates? Evidence from the banking industry," Journal of Accounting and Economics, Elsevier, volume 63, issue 1, pages 26-50, DOI: 10.1016/j.jacceco.2016.10.001.
• Schoenfeld, Jordan, 2017, "The effect of voluntary disclosure on stock liquidity: New evidence from index funds," Journal of Accounting and Economics, Elsevier, volume 63, issue 1, pages 51-74, DOI: 10.1016/j.jacceco.2016.10.007.
• Badia, Marc & Duro, Miguel & Penalva, Fernando & Ryan, Stephen, 2017, "Conditionally conservative fair value measurements," Journal of Accounting and Economics, Elsevier, volume 63, issue 1, pages 75-98, DOI: 10.1016/j.jacceco.2016.10.006.
• Kim, Jaehyeon & Kim, Yongtae & Zhou, Jian, 2017, "Languages and earnings management," Journal of Accounting and Economics, Elsevier, volume 63, issue 2, pages 288-306, DOI: 10.1016/j.jacceco.2017.04.001.
• Andries, Kathleen & Gallemore, John & Jacob, Martin, 2017, "The effect of corporate taxation on bank transparency: Evidence from loan loss provisions," Journal of Accounting and Economics, Elsevier, volume 63, issue 2, pages 307-328, DOI: 10.1016/j.jacceco.2017.03.004.
• Akins, Brian & Dou, Yiwei & Ng, Jeffrey, 2017, "Corruption in bank lending: The role of timely loan loss recognition," Journal of Accounting and Economics, Elsevier, volume 63, issue 2, pages 454-478, DOI: 10.1016/j.jacceco.2016.08.003.
• Baylis, Richard M. & Burnap, Peter & Clatworthy, Mark A. & Gad, Mahmoud A. & Pong, Christopher K.M., 2017, "Private lenders’ demand for audit," Journal of Accounting and Economics, Elsevier, volume 64, issue 1, pages 78-97, DOI: 10.1016/j.jacceco.2017.06.001.
• Heese, Jonas & Khan, Mozaffar & Ramanna, Karthik, 2017, "Is the SEC captured? Evidence from comment-letter reviews," Journal of Accounting and Economics, Elsevier, volume 64, issue 1, pages 98-122, DOI: 10.1016/j.jacceco.2017.06.002.
• Christensen, Hans B. & Floyd, Eric & Liu, Lisa Yao & Maffett, Mark, 2017, "The real effects of mandated information on social responsibility in financial reports: Evidence from mine-safety records," Journal of Accounting and Economics, Elsevier, volume 64, issue 2, pages 284-304, DOI: 10.1016/j.jacceco.2017.08.001.
• Glaeser, Stephen & Guay, Wayne R., 2017, "Identification and generalizability in accounting research: A discussion of Christensen, Floyd, Liu, and Maffett (2017)," Journal of Accounting and Economics, Elsevier, volume 64, issue 2, pages 305-312, DOI: 10.1016/j.jacceco.2017.08.003.
• Kim, Jeong-Bon & Song, Byron Y. & Wang, Zheng, 2017, "Special purpose entities and bank loan contracting," Journal of Banking & Finance, Elsevier, volume 74, issue C, pages 133-152, DOI: 10.1016/j.jbankfin.2016.10.006.
• Fu, Renhui & Gao, Fang & Kim, Yong H. & Qiu, Buhui, 2017, "Performance volatility, information availability, and disclosure reforms," Journal of Banking & Finance, Elsevier, volume 75, issue C, pages 35-52, DOI: 10.1016/j.jbankfin.2016.11.011.
• Zolotoy, Leon & Frederickson, James R. & Lyon, John D., 2017, "Aggregate earnings and stock market returns: The good, the bad, and the state-dependent," Journal of Banking & Finance, Elsevier, volume 77, issue C, pages 157-175, DOI: 10.1016/j.jbankfin.2017.01.005.
• Hung, Shengmin & Qiao, Zheng, 2017, "Shadows in the Sun: Crash risk behind Earnings Transparency," Journal of Banking & Finance, Elsevier, volume 83, issue C, pages 1-18, DOI: 10.1016/j.jbankfin.2017.06.007.
• Liu, Mingzhi & Shi, Yulin & Wilson, Craig & Wu, Zhenyu, 2017, "Does family involvement explain why corporate social responsibility affects earnings management?," Journal of Business Research, Elsevier, volume 75, issue C, pages 8-16, DOI: 10.1016/j.jbusres.2017.02.001.
• Becker, Johannes & Davies, Ronald B. & Jakobs, Gitte, 2017, "The economics of advance pricing agreements," Journal of Economic Behavior & Organization, Elsevier, volume 134, issue C, pages 255-268, DOI: 10.1016/j.jebo.2016.12.019.
• Tian, Xiaowen & Ruan, Wenjuan & Xiang, Erwei, 2017, "Open for innovation or bribery to secure bank finance in an emerging economy: A model and some evidence," Journal of Economic Behavior & Organization, Elsevier, volume 142, issue C, pages 226-240, DOI: 10.1016/j.jebo.2017.08.002.
• Dutta, Sunil & Nezlobin, Alexander, 2017, "Information disclosure, firm growth, and the cost of capital," Journal of Financial Economics, Elsevier, volume 123, issue 2, pages 415-431, DOI: 10.1016/j.jfineco.2016.04.001.
• Lee, Charles M.C. & So, Eric C., 2017, "Uncovering expected returns: Information in analyst coverage proxies," Journal of Financial Economics, Elsevier, volume 124, issue 2, pages 331-348, DOI: 10.1016/j.jfineco.2017.01.007.
• Hwang, Byoung-Hyoun & Kim, Hugh Hoikwang, 2017, "It pays to write well," Journal of Financial Economics, Elsevier, volume 124, issue 2, pages 373-394, DOI: 10.1016/j.jfineco.2017.01.006.
• Ali, Usman & Hirshleifer, David, 2017, "Opportunism as a firm and managerial trait: Predicting insider trading profits and misconduct," Journal of Financial Economics, Elsevier, volume 126, issue 3, pages 490-515, DOI: 10.1016/j.jfineco.2017.09.002.
• Gross, Christian & Perotti, Pietro, 2017, "Output-based measurement of accounting comparability: A survey of empirical proxies," Journal of Accounting Literature, Elsevier, volume 39, issue C, pages 1-22, DOI: 10.1016/j.acclit.2017.09.002.
• Johnston, Joseph & Nowland, John, 2017, "A research note: The informational benefits of CEO attendance-by-invitation at audit committee meetings," Journal of Contemporary Accounting and Economics, Elsevier, volume 13, issue 2, pages 108-118, DOI: 10.1016/j.jcae.2017.05.006.
• Hurwitz, Helen, 2017, "The understatement of large negative earnings news in managers’ annual guidance," Journal of Contemporary Accounting and Economics, Elsevier, volume 13, issue 2, pages 119-133, DOI: 10.1016/j.jcae.2017.05.003.
• Bose, Sudipta & Saha, Amitav & Khan, Habib Zaman & Islam, Shajul, 2017, "Non-financial disclosure and market-based firm performance: The initiation of financial inclusion," Journal of Contemporary Accounting and Economics, Elsevier, volume 13, issue 3, pages 263-281, DOI: 10.1016/j.jcae.2017.09.006.
• Habib, Ahsan & Monzur Hasan, Mostafa & Al-Hadi, Ahmed, 2017, "Financial statement comparability and corporate cash holdings," Journal of Contemporary Accounting and Economics, Elsevier, volume 13, issue 3, pages 304-321, DOI: 10.1016/j.jcae.2017.10.001.
• Haita-Falah, Corina, 2017, "Sunk-cost fallacy and cognitive ability in individual decision-making," Journal of Economic Psychology, Elsevier, volume 58, issue C, pages 44-59, DOI: 10.1016/j.joep.2016.12.001.
• Pavlopoulos, Athanasios & Magnis, Chris & Iatridis, George Emmanuel, 2017, "Integrated reporting: Is it the last piece of the accounting disclosure puzzle?," Journal of Multinational Financial Management, Elsevier, volume 41, issue C, pages 23-46, DOI: 10.1016/j.mulfin.2017.05.001.
• Pan, Xiaofei, 2017, "Accounting conservatism, bank lending and firm investment: Evidence from a quasi-experiment of China's stimulus package," Pacific-Basin Finance Journal, Elsevier, volume 44, issue C, pages 64-79, DOI: 10.1016/j.pacfin.2017.06.004.
• Kim, Young Jun & Lee, Joonil & Lee, Su Jeong & Sunwoo, Hee-Yeon, 2017, "Do mutual funds exploit the accrual anomaly?: Korean evidence," Pacific-Basin Finance Journal, Elsevier, volume 46, issue PB, pages 227-242, DOI: 10.1016/j.pacfin.2017.09.008.
• Hail, Luzi & Sikes, Stephanie & Wang, Clare, 2017, "Cross-country evidence on the relation between capital gains taxes, risk, and expected returns," Journal of Public Economics, Elsevier, volume 151, issue C, pages 56-73, DOI: 10.1016/j.jpubeco.2015.12.001.
• Alexandre, Herve & Clavier, Julien, 2017, "Adoption of IAS/IFRS, liquidity constraints, and credit rationing: The case of the European banking industry," The Quarterly Review of Economics and Finance, Elsevier, volume 63, issue C, pages 249-258, DOI: 10.1016/j.qref.2016.05.001.
• Weng, Tzu-Ching & Chen, Guang-Zheng & Chi, Hsin-Yi, 2017, "Effects of directors and officers liability insurance on accounting restatements," International Review of Economics & Finance, Elsevier, volume 49, issue C, pages 437-452, DOI: 10.1016/j.iref.2017.02.010.
• Wang, Kun Tracy & Shailer, Greg, 2017, "Family ownership and financial performance relations in emerging markets," International Review of Economics & Finance, Elsevier, volume 51, issue C, pages 82-98, DOI: 10.1016/j.iref.2017.05.014.
• Ghouma, Hatem, 2017, "How does managerial opportunism affect the cost of debt financing?," Research in International Business and Finance, Elsevier, volume 39, issue PA, pages 13-29, DOI: 10.1016/j.ribaf.2016.07.007.
• Magnis, Chris & Iatridis, George Emmanuel, 2017, "The relation between auditor reputation, earnings and capital management in the banking sector: An international investigation," Research in International Business and Finance, Elsevier, volume 39, issue PA, pages 338-357, DOI: 10.1016/j.ribaf.2016.09.006.
• Halaoua, Sameh & Hamdi, Badreddine & Mejri, Tarek, 2017, "Earnings management to exceed thresholds in continental and Anglo-Saxon accounting models: The British and French cases," Research in International Business and Finance, Elsevier, volume 39, issue PA, pages 513-529, DOI: 10.1016/j.ribaf.2016.09.019.
• Soedarmono, Wahyoe & Pramono, Sigid Eko & Tarazi, Amine, 2017, "The procyclicality of loan loss provisions in Islamic banks," Research in International Business and Finance, Elsevier, volume 39, issue PB, pages 911-919, DOI: 10.1016/j.ribaf.2016.05.003.
• Anagnostopoulou, Seraina C. & Tsekrekos, Andrianos E., 2017, "Accounting quality, information risk and the term structure of implied volatility around earnings announcements," Research in International Business and Finance, Elsevier, volume 41, issue C, pages 445-460, DOI: 10.1016/j.ribaf.2017.04.046.
• Saidani, Wien & Msolli, Badreddine & Ajina, Aymen, 2017, "Research and development investment and financing constraints: The case of Japan," Research in International Business and Finance, Elsevier, volume 42, issue C, pages 1336-1342, DOI: 10.1016/j.ribaf.2017.07.070.
• Mechelli, Alessandro & Cimini, Riccardo & Mazzocchetti, Francesca, 2017, "The usefulness of the business model disclosure for investors’ judgements in financial entities. A European study," Revista de Contabilidad - Spanish Accounting Review, Elsevier, volume 20, issue 1, pages 1-12, DOI: 10.1016/j.rcsar.2016.03.002.
• Sánchez-Martín, María-del-Pilar & Pascual-Ezama, David & Delgado-Jalón, María Luisa, 2017, "Estudiantes mejor informados: mejores resultados académicos," Revista de Contabilidad - Spanish Accounting Review, Elsevier, volume 20, issue 1, pages 47-54, DOI: 10.1016/j.rcsar.2016.03.001.
• Naranjo Gil, David & Rodríguez Rivero, Edilberto J. & Rabazo Martín, Aurora E., 2017, "Efecto del locus de control en la relación entre participación presupuestaria y rendimiento: un estudio experimental," Revista de Contabilidad - Spanish Accounting Review, Elsevier, volume 20, issue 1, pages 73-81, DOI: 10.1016/j.rcsar.2016.07.001.
• Monterrey Mayoral, Juan & Sánchez Segura, Amparo, 2017, "Una evaluación empírica de los métodos de predicción de la rentabilidad y su relación con las características corporativas," Revista de Contabilidad - Spanish Accounting Review, Elsevier, volume 20, issue 1, pages 95-106, DOI: 10.1016/j.rcsar.2016.08.001.
• Gordon, Elizabeth A. & Henry, Elaine & Jorgensen, Bjorn N. & Linthicum, Cheryl L., 2017, "Flexibility in cash-flow classification under IFRS: determinants and consequences," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 67367, Jun.
• Florou, Annita & Kosi, Urska & Pope, Peter F., 2017, "Are international accounting standards more credit relevant than domestic standards?," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 68202, Jan.
• Cascino, Stefano, 2017, "Stock-bond return co-movement and accounting information," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 72244, Jul.
• Correia, Maria & Kang, Johnny & Richardson, Scott, 2018, "Asset volatility," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 84405, Mar.
• Zan, Luca & Deng, Kent, 2017, "Micro foundations in the Great Divergence debate: opening up a new perspective," Economic History Working Papers, London School of Economics and Political Science, Department of Economic History, number 68944, Jan.
• Jacqueline Birt & Mahesh Joshi & Michael Kend, 2017, "Segment reporting in a developing economy: the Indian banking sector," Asian Review of Accounting, Emerald Group Publishing Limited, volume 25, issue 1, pages 127-147, February, DOI: 10.1108/ARA-06-2015-0064.
• Wilson Li & Tina He & Andrew Marshall & Gordon Tang, 2017, "Revisiting conditional accounting conservatism in state-controlled firms," Asian Review of Accounting, Emerald Group Publishing Limited, volume 25, issue 4, pages 486-501, December, DOI: 10.1108/ARA-07-2016-0077.
• Camillo Lento & Wing Him Yeung, 2017, "Earnings benchmarks, earnings management and future stock performance of Chinese listed companies reporting under ASBE-IFRS," Asian Review of Accounting, Emerald Group Publishing Limited, volume 25, issue 4, pages 502-525, December, DOI: 10.1108/ARA-10-2016-0112.
• Walaa Wahid ElKelish, 2017, "Related party transactions disclosure in the emerging market of the United Arab Emirates," Accounting Research Journal, Emerald Group Publishing Limited, volume 30, issue 4, pages 362-378, November, DOI: 10.1108/ARJ-10-2014-0091.
• Li Sun & Joseph H. Zhang, 2017, "Goodwill impairment loss and bond credit rating," International Journal of Accounting & Information Management, Emerald Group Publishing Limited, volume 25, issue 1, pages 2-20, March, DOI: 10.1108/IJAIM-02-2016-0014.
• Minyoung Noh & Doocheol Moon & Laura Parte, 2017, "Earnings management using revenue classification shifting – evidence from the IFRS adoption period," International Journal of Accounting & Information Management, Emerald Group Publishing Limited, volume 25, issue 3, pages 333-355, August, DOI: 10.1108/IJAIM-07-2016-0071.
• Elisabete Simões Vieira, 2017, "Debt policy and firm performance of family firms: the impact of economic adversity," International Journal of Managerial Finance, Emerald Group Publishing Limited, volume 13, issue 3, pages 267-286, June, DOI: 10.1108/IJMF-03-2016-0062.
• Heba Abou-El-Sood, 2017, "Corporate governance structure and capital adequacy: implications to bank risk taking," International Journal of Managerial Finance, Emerald Group Publishing Limited, volume 13, issue 2, pages 165-185, April, DOI: 10.1108/IJMF-04-2016-0078.
• Robert M. Cornell & Anne M. Magro & Rick C. Warne, 2017, "Understanding investors’ propensity to litigate," Journal of Applied Accounting Research, Emerald Group Publishing Limited, volume 18, issue 3, pages 317-340, September, DOI: 10.1108/JAAR-04-2016-0036.
• Walaa Wahid Elkelish, 2017, "IFRS related party transactions disclosure and firm valuation in the United Arab Emirates emerging market," Journal of Accounting in Emerging Economies, Emerald Group Publishing Limited, volume 7, issue 2, pages 173-189, May, DOI: 10.1108/JAEE-05-2015-0035.
• Erick Rading Outa & Peterson Ozili & Paul Eisenberg, 2017, "IFRS convergence and revisions: value relevance of accounting information from East Africa," Journal of Accounting in Emerging Economies, Emerald Group Publishing Limited, volume 7, issue 3, pages 352-368, August, DOI: 10.1108/JAEE-11-2014-0062.