Research classified by Journal of Economic Literature (JEL) codes

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Top JEL
/ M: Business Administration and Business Economics; Marketing; Accounting; Personnel Economics
/ / M4: Accounting
/ / / M41: Accounting

2016

• Mária Juhász Várkonyi, 2016, "Challenges of Establishing and Operating Social Enterprises," Theory Methodology Practice (TMP), Faculty of Economics, University of Miskolc, volume 12, issue si, pages 68-74.
• Gregorio Giraldo, 2016, "Oportunidades de la Investigación Contable en Colombia, La Escuela de la Contabilidad Organizativa y del Comportamiento 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 17, pages 76-101, Septiembr.
• Andrea Marchiioni & Carlo Alberto Magni, 2016, "Sensitivity analysis and investment decisions: NPV-consistency of rates of return," Department of Economics, University of Modena and Reggio E., Faculty of Economics "Marco Biagi", number 0089, May.
• Blanca Iris Vega Castro & Pedro González Cerrud, 2016, "Professional judgment in selecting the hierarchy of fair value in Latin American companies," Contaduría y Administración, Accounting and Management, volume 61, issue 3, pages 441-455, Julio-Sep.
• Edgar Pamplona & Clóvis Fiirst & Thiago Bruno de Jesus Silva & Vinícius Costa da Silva Zonatto, 2016, "Sticky costs in cost behavior of the largest companies in Brazil, Chile and Mexico," Contaduría y Administración, Accounting and Management, volume 61, issue 4, pages 682-704, Octubre-D.
• Sunder, Shyam, 2016, "Rethinking Financial Reporting: Standards, Norms and Institutions," Foundations and Trends(R) in Accounting, now publishers, volume 11, issue 1-2, pages 1-118, September, DOI: 10.1561/1400000034.
• Johnson, Nicole Bastian & Pfeiffer, Thomas, 2016, "Capital Budgeting and Divisional Performance Measurement," Foundations and Trends(R) in Accounting, now publishers, volume 10, issue 1, pages 1-100, June, DOI: 10.1561/1400000038.
• Wong, T. J., 2016, "Corporate Governance Research on Listed Firms in China: Institutions, Governance and Accountability," Foundations and Trends(R) in Accounting, now publishers, volume 9, issue 4, pages 259-326, March, DOI: 10.1561/1400000039.
• Donelson, Dain C. & McInnis, John & Mergenthaler, Richard D., 2016, "The Effect of Governance Reforms on Financial Reporting Fraud," Journal of Law, Finance, and Accounting, now publishers, volume 1, issue 2, pages 235-274, December, DOI: 10.1561/108.00000005.
• Stoyan Deevski, 2016, "Cost Allocation Methods for Joint Products and By-products," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 64-70, March.
• Mitko Radoev, 2016, "Specific Requirements for the Accounting Software in Budget Organizations," Ikonomiceski i Sotsialni Alternativi, University of National and World Economy, Sofia, Bulgaria, issue 3, pages 93-98, June.
• Luca Lorenzoni & Tomáš Roubal, 2016, "International Comparison of South African Private Hospital Price Levels," OECD Health Working Papers, OECD Publishing, number 85, Feb, DOI: 10.1787/5jrrxrzn24wl-en.
• Iris Šimíková, 2016, "Rekapitulace jednoduchého účetnictví rok 2016," Working Papers, Silesian University, School of Business Administration, number 0032, Aug.
• Radoslav Tusan, 2016, "Using Benford'S Law To The Detection Of Misrepresentation Of Financial Statements Data," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 737-745, July.
• Silviu-Virgil Chiriac, 2016, "Challenges Incurred In The Auditing Of Fair Value Measurements," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 812-822, July.
• Kornel Toth & Eva Darabos, 2016, "The Growing Importance Of International Financial Reporting Standards," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 834-840, July.
• Bogdan Victoria, 2016, "From Schrã–Dinger’S Cat Towards A Quantum Approach Of Accounting Estimates, Judgments And Decision Making," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 2, pages 414-426, December.
• Belenesi Marioara & Bogdan Victoria & Popa Dorina Nicoleta, 2016, "Research Regarding The Disclosure Behaviour Of Intellectual Capital Of Listed Romanian Entities," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 2, pages 427-436, December.
• Matica Diana-Elisabeta & Gherai Dana-Simona, 2016, "Study Regarding The Utility Concept Maps On Detection By The Students Of The Presence And Ethical Notions Intensity In Accounting Activity," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 2, pages 437-443, December.
• Popa Dorina Nicoleta & Belenesi Marioara & Rus Luminita, 2016, "The Correlation Between The Intellectual Capital Disclosure Level And The Stakeholder Structure," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 2, pages 444-453, December.
• Rus Luminita, 2016, "Voluntary And Involuntary In The Elaboration Of The Explanatory Notes Attached To Financial Statements," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 2, pages 454-462, December.
• Hans B. Christensen & Luzi Hail & Christian Leuz, 2016, "Capital-Market Effects of Securities Regulation: Prior Conditions, Implementation, and Enforcement," The Review of Financial Studies, Society for Financial Studies, volume 29, issue 11, pages 2885-2924.
• Greti Daniela Avram & Marioara Avram & Veronel Avram, 2016, "The Study On International Cooperation Made By The Romanian Professional Accountancy Bodies," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 447-452, July.
• Mihaela-Nicoleta Bãcanu, 2016, "Aspects of Influence on the Accounting-Taxation Relation at the Legislative Level in Romania," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 453-457, July.
• Cristina Caprian, 2016, "Analysis of Commercial Companies Profitability in the Garment Industry in Romania," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 469-473, July.
• Andreea Elena Dreghiciu & Alina Pu?an, 2016, "Specific Procedures and Techniques of the Creative Accounting Concerning Tangible Assets Reevaluation," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 509-514, July.
• Silvia Ghi?ã-Mitrescu & Cristina Duhnea, 2016, "The Adjusted Net Asset Valuation Method – Connecting the dots between Theory and Practice," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 521-526, July.
• Marian Grigore, 2016, "Particularities of Profit and Loss Account Audit and the Production Process in Constructions," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 527-531, July.
• Traian Cristin Nicolae, 2016, "Techniques Applied for Accounting of Revenues with Deferred Payments," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 569-572, July.
• Petec ( Cãlinescu) Daniela & Ionu? Spãtãrelu, 2016, "Considerations on the Fiscal Consequences of Accounting Result," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 595-599, July.
• Alina Pu?an & Andreea Elena Dreghiciu, 2016, "Aspects Concerning Taxes in the Evaluation Perspective. Romanian Case," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 606-610, July.
• Ionu? Spãtãrelu & Daniela Petec (Cãlinescu), 2016, "The Importance of Accounting Information in Decision Making," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 611-615, July.
• Diana Andreea Trãistaru, 2016, "The Impact of Applying the IFRS Accounting Rules on the Business Environment," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 616-621, July.
• Daniel Petru Vârteiu & Cristian Florin Bota, 2016, "Application of the Activity Based Costing System to the Wood Industry," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 622-627, July.
• Andreea Elena Dreghiciu, 2016, "Aspects Concerning Financial Debts and Assets’ Evaluation at Fair Value," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 476-480, February.
• Andreea Elena Dreghiciu, 2016, "Peculiarities of Reevaluation Results Treatment Pertained to Grounds According to Their Destination," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 481-485, February.
• Flavius-Andrei Guinea, 2016, "Creativity in Managerial Accounting: the Syndrome of Clone-type Production Costs," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 515-520, February.
• Flavius-Andrei Guinea, 2016, "Financial Indicators of Performance Measurement: Reality, Relevance and Distortion," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 521-526, February.
• Andreea Mihaela Marin & Cristiana Daniela Lazăr, 2016, "Balance Sheet - General Information on Financial Health, Liquidity and Solvency of an Economic Entity," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 538-543, February.
• Andreea Mihaela Marin & Cristiana Daniela Lazăr, 2016, "The Economic Risks Arising from the Analysis of the Balance Sheet of an Economic Entity," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 544-549, February.
• Mortură Laura-Alexandra, 2016, "The Influence of Available Cash Evaluation in the Issuing of Financial Auditor’s Opinion," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 570-576, February.
• Mitica Pepi, 2016, "The Usefulness of Financial Statements in Making Financial Diagnosis," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 583-588, February.
• Florin Radu, 2016, "XBRL – The business Language in the Digital Age," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 589-594, February.
• Florin Radu, 2016, "The Information - Connexion Between Financial Accounting and Management Accounting," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 595-599, February.
• Lagunas Puls, Sergio & Ramírez Pacheco, Julio César, 2016, "¿Pueden considerarse significativas las reformas fiscales de México? || Can the Tax Reforms in Mexico be Considered Significant?," 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 22, issue 1, pages 78-103, December.
• Ilie Răscolean & Ileana-Sorina Rakos, 2016, "Financial Audit in Romania According to the International and European Requirements," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 16, issue 1, pages 219-232.
• Ilie Răscolean & Ileana-Sorina Rakos, 2016, "The Transition From Historical Cost to Fair-Value, A Choice With Major Implications in Accounting," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 16, issue 1, pages 233-244.
• Ilie Răscolean & Ileana-Sorina Rakos, 2016, "Particularities of Accounting for Client Crediting Operations," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 16, issue 2, pages 129-138.
• Pavlik, Lívia, 2016, "Transformation in Hungary’s Higher Education System – Within the framework of accrual-based and cash-based accounting," Public Finance Quarterly, Corvinus University of Budapest, volume 61, issue 2, pages 224-243.
• Harsányi, Gergely & Lukács, László István & Ormos, Mihály & Sisa, Krisztina & Szedlák, Krisztina & Veress, Attila, 2016, "EPSAS: Investment Into the Future – European Public Sector Accounting: Present and Future," Public Finance Quarterly, Corvinus University of Budapest, volume 61, issue 4, pages 480-499.
• Neag Ramona & Adorjan Timea-Noemi, 2016, "Study on provisions created at listed companies on the regulated market in Romania," Acta Marisiensis. Series Oeconomica, "George Emil Palade" University of Medicine, Pharmacy, Sciences and Technology of Târgu-Mureș, România - Faculty of Economics and Law, volume 1, pages 120-158, December.
• Pășcan Irina-Doina & Szakacs Nicoleta Alexandra, 2016, "Comparative study on impairment of assets in terms of informational transparency," Acta Marisiensis. Series Oeconomica, "George Emil Palade" University of Medicine, Pharmacy, Sciences and Technology of Târgu-Mureș, România - Faculty of Economics and Law, volume 1, pages 159-178, December.
• Bircea Ioan, 2016, "Le taux d'interet sans risque, l'évaluation fondée sur le revenu Résumé: En termes financiers, tout investisseur est intéressé par le retour de l’argent (le rendement) pour le montant avancé dans un certain laps de temps. Le rendement minimum requis ," Acta Marisiensis. Series Oeconomica, "George Emil Palade" University of Medicine, Pharmacy, Sciences and Technology of Târgu-Mureș, România - Faculty of Economics and Law, volume 1, pages 77-96, December.
• Luísa Andreia Serra Costa & António de Melo da Costa Cerqueira & Elísio Fernando Moreira Brandão, 2016, "The impact of financial crisis on earnings management: evidence from EU-25," FEP Working Papers, Universidade do Porto, Faculdade de Economia do Porto, number 578, Oct.
• Anna Fylypenko, 2016, "Удосконалення Поточної Класифікації Витрат На Оплату Праці В Системі Обліку Підприємства
  [Improvements to the current classification of salary expenses in the accounting system of the enterprise]," Traektoriâ Nauki = Path of Science, Altezoro, s.r.o. & Dialog, volume 2, issue 4(9), pages 2.139-2.145, April.
• Salako, Mudashiru Abiodun & Yusuf, Sulaimon Aremu, 2016, "Cost Accounting: A Pivotal Factor of Entrepreneurial Success," MPRA Paper, University Library of Munich, Germany, number 69101, Jan.
• Malki, Elli, 2016, "A simple model for cash flow management in nonprofits," MPRA Paper, University Library of Munich, Germany, number 69677, Feb.
• Cadoret, Jeremy, 2016, "Empirical study on the effect of the return on investment on budgetary slacks in investment expenditures," MPRA Paper, University Library of Munich, Germany, number 72092, Jun.
• Toma, Loredana Oana, 2016, "The ethics of tax accounting. Is there a conflict?," MPRA Paper, University Library of Munich, Germany, number 72120, Jun.
• Toma, Loredana Oana, 2016, "The ethics of tax accounting. Is there a conflict?," MPRA Paper, University Library of Munich, Germany, number 72168, Jun.
• Lubberink, Martien & Renders, Annelies, 2016, "Are banks’ below-par own debt repurchases a cause for prudential concern?," MPRA Paper, University Library of Munich, Germany, number 72814, Jun.
• Alcouffe, Simon & Galy, Nadine & Gaté, Loïc, 2016, "Une méta-analyse qualitative de la littérature sur les déterminants de l'adoption de l'activity-based costing
  [A meta-analysis of the literature on the determinants of the adoption of activity-based costing]," MPRA Paper, University Library of Munich, Germany, number 73381, Jan.
• Ozili, P K, 2016, "Earnings Quality and IFRS Research in Africa: Recent Evidence, Issues and Future Direction," MPRA Paper, University Library of Munich, Germany, number 73905, Aug.
• Jaelani, Aan, 2016, "Zakat Accounting: Metaphor and accounting treatment for business organization," MPRA Paper, University Library of Munich, Germany, number 74003, Sep, revised 12 Sep 2016.
• Eisenberg, Paul, 2016, "The Balanced Scorecard and Beyond – Applying Theories of Performance Measurement, Employment and Rewards in Management Accounting Education," MPRA Paper, University Library of Munich, Germany, number 74271, Jun, revised 05 Aug 2016.
• Ozili, Peterson K, 2016, "Fraud Detection, Conservatism and Political Economy of Whistle Blowing," MPRA Paper, University Library of Munich, Germany, number 74982, Nov.
• Eisenberg, Paul, 2016, "Performance Measurement and Management Promotion through Non-Financial Measures: A Management Accounting Perspective," MPRA Paper, University Library of Munich, Germany, number 75409, Jul, revised 02 Aug 2016.
• Hasan, Zubair, 2016, "Measuring business profits: Accountants versus economists," MPRA Paper, University Library of Munich, Germany, number 75525, Dec.
• Yang, Ling, 2016, "Is Bank Supervision Effective? Evidence from the Allowance for Loan and Lease Losses," MPRA Paper, University Library of Munich, Germany, number 75761, Dec.
• Popoola, Oluwatoyin Muse Johnson & Ahmad, Ayoib B Che & Abdullah, Zaimah & Idris, Kamil Md & Abu Bakar, Fathiyyah, 2016, "An empirical effect of Fraud Specific Problem Representation on Accountants’ Skills and Fraud Risk Assessment," MPRA Paper, University Library of Munich, Germany, number 75931, Dec.
• Popoola, Oluwatoyin Muse Johnson & Ahmad, Ayoib B Che & Kehinde, Oyewumi Hassan, 2016, "Determinants of Internal Audit Task Performance in Nigerian Tertiary Institutions: A Conceptual Approach," MPRA Paper, University Library of Munich, Germany, number 75944, Dec.
• Popoola, Oluwatoyin Muse Johnson & Rayaan, Baz & Samsudin, Rose Shamsiah & Ahmad, Ayoib B. Che, 2016, "The Moderating role of Capability Element of Fraud on Internal Industry Factors and Fraud Prevention in Saudi Arabian Banking Sector," MPRA Paper, University Library of Munich, Germany, number 75945, Dec.
• Boahen, Eric & Mamatzakis, Emmanuel, 2016, "Do Religion, Corporate Governance and BIG 4 Audit Interactions Affect Misclassification?," MPRA Paper, University Library of Munich, Germany, number 76804, Aug.
• Magni, Carlo Alberto, 2016, "Capital depreciation and the underdetermination of rate of return: A unifying perspective," MPRA Paper, University Library of Munich, Germany, number 77401, Dec.
• Munte, Mei Hotma Mariati & Simarmata, Melissa Tri Angela, 2016, "Implementasi Pangkat, Tingkat Pendidikan, Jam Kerja, Jabatan, Dan Tipe Polsek Dalam Upaya Meningkatkan Pendapatan Anggota Polri (Studi Kasus Di Tujuh Belas Polsek Di Polres Simalungun)
  [IMPLEMENTATION RANK, LEVEL OF EDUCATION, WORKING HOURS, POSIT," MPRA Paper, University Library of Munich, Germany, number 77504, Aug.
• Munte, Mei Hotma Mariati, 2016, "Peran Bhayangkari, Latar Belakang Pendidikan Polri, Dan Satuan Kerja Dalam Meningkatkan Pendapatan (Studi Kasus Pada Pama Dan Pamen Polda Sumut)
  [Role Of Bhayangkari, Police Educational Background And Work Unit Increase In Revenue (Case Study At P," MPRA Paper, University Library of Munich, Germany, number 77505, Sep.
• Munte, Mei Hotma Mariati, 2016, "Pengaruh Remunerasi Terhadap Kinerja Anggota Polri Polsekta Tanah Jawa
  [Effect Of Remuneration To Performance Of Police Polsekta Tanah Jawa]," MPRA Paper, University Library of Munich, Germany, number 77506, Mar.
• Abdullah, Azrul & Ku Ismail, Ku Nor Izah, 2016, "The Effectiveness of Risk Management Committee and Hedge Accounting Practices in Malaysia," MPRA Paper, University Library of Munich, Germany, number 77960, Jul.
• Georgieva, Daniela, 2016, "Възможности За Използването На Интерактивни Методи На Обучение По Счетоводните Дисциплини, Преподавани Във Висшите Учебни Заведения
  [The possibilities of using interactive teaching methods in accounting disciplines at universities]," MPRA Paper, University Library of Munich, Germany, number 78035.
• Munte, Mei Hotma Mariati, 2016, "Faktor-Faktor Yang Mempengaruhi Pendapatan Pedagang Rujak Simpang Jodoh Pasar Tujuh Tembung
  [Factors That Influence The Income Of Rujak Seller Simpang Jodoh Pasar Tujuh Tembung]," MPRA Paper, University Library of Munich, Germany, number 78948, Oct.
• Baloch, Muhammad Saad & Hassan, Arshad, 2016, "Accrual Reversals And Company Performance: Analysis Of Emerging Market," MPRA Paper, University Library of Munich, Germany, number 80973, Dec.
• Zha Giedt, Jenny, 2016, "Economic Consequences of Announcing Strategic Alternatives," MPRA Paper, University Library of Munich, Germany, number 81356, revised 10 Sep 2017.
• Mittal, Amit & Garg, Ajay Kumar, 2016, "How do Indian firms cope with a crisis? Earnings management characteristics of CNX Nifty 100 companies," MPRA Paper, University Library of Munich, Germany, number 85353, Dec.
• Atanasov, Atanas, 2016, "Развитие На Вижданията За Репутацията В Българската Счетоводна Литература
  [Development of the Views About Goodwill in Bulgarian Accounting Literature]," MPRA Paper, University Library of Munich, Germany, number 85674.
• Contreras-Pacheco, Orlando E. & Rodríguez-Torres, Tatiana & Barbosa, Alejandra E., 2016, "Greenwashing en la Industria Minera del Carbón a Gran Escala - Evidencias del Caso Colombiano
  [Greenwashing in the mining industry - Evidences from Colombia]," MPRA Paper, University Library of Munich, Germany, number 89205, Jun.
• Barinov, Alexander & Park, Shawn Saeyeul & Yildizhan, Celim, 2016, "Firm Complexity and Post-Earnings-Announcement Drift," MPRA Paper, University Library of Munich, Germany, number 89919, Apr, revised 09 Nov 2018.
• Barinov, Alexander & Park, Shawn Saeyeul & Yildizhan, Celim, 2016, "Firm Complexity and Post-Earnings-Announcement Drift," MPRA Paper, University Library of Munich, Germany, number 91421, Apr, revised 14 Dec 2018.
• David Procházka, 2016, "Forced Adoption of IFRS by Czech Non-Listed Companies: An Assessment of Benefits and Costs
  [Vynucené přijetí ifrs českými nekótovanými podniky: hodnocení přínosů a nákladů]," Acta Oeconomica Pragensia, Prague University of Economics and Business, volume 2016, issue 2, pages 46-62, DOI: 10.18267/j.aop.528.
• Hana Vimrová, 2016, "The Significance of Reporting Employee Benefits in Accordance with IFRS in the Czech Business Practice
  [Relevance vykazování zaměstnaneckých požitků v souladu s IFRS v české podnikové praxi]," Acta Oeconomica Pragensia, Prague University of Economics and Business, volume 2016, issue 6, pages 38-55, DOI: 10.18267/j.aop.561.
• Ergo Ottoson & Monika Nikitina-Kalamae & Natalja Gurvitš, 2016, "The Role of Accountant in the Estonian Enterprise," Central European Business Review, Prague University of Economics and Business, volume 2016, issue 2, pages 47-56, DOI: 10.18267/j.cebr.151.
• Dalia Kolmatsui & Renata Legenzova & Mantas Seilius, 2016, "An Assessment of Risk and Risk Management Information Disclosure of Companies Listed in Nasdaq OMX Baltic and Euronext Brussels," Central European Business Review, Prague University of Economics and Business, volume 2016, issue 3, pages 52-68, DOI: 10.18267/j.cebr.158.
• Péter Juhász, 2016, "Management under Limited Information - The Measurement of Off-Balance Sheet Assets at Hungarian firms," Central European Business Review, Prague University of Economics and Business, volume 2016, issue 4, pages 23-33, DOI: 10.18267/j.cebr.164.
• Jan Mikeš, 2016, "Financial records as a valid standard during the period 1953-1965
  [Účetní evidence jako účinná norma v letech 1953-1965]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2016, issue 1, pages 67-82, DOI: 10.18267/j.cfuc.468.
• Lenka Nováková, 2016, "Internal control system in the company with the focus on procurement department
  [Vnitřní kontrolní systém v podniku se zaměřením na nákupní oddělení]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2016, issue 2, pages 35-47, DOI: 10.18267/j.cfuc.472.
• Marek Jošt, 2016, "Transparent management of beneficiaries of contributions from Foundation investment fund
  [Transparentnost hospodaření příjemců příspěvků z Nadačního investičního fondu]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2016, issue 2, pages 93-108, DOI: 10.18267/j.cfuc.474.
• Martin Dvořák, 2016, "The rate of implementation of accrual based accounting in the EU public sector
  [Míra implementace akruálního principu v účetnictví veřejného sektoru států EU]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2016, issue 3, pages 25-37, DOI: 10.18267/j.cfuc.478.
• Iris Šimíková, 2016, "Simple accounting versus tax records
  [Účetnictví jednoduché versus daňová evidence]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2016, issue 3, pages 89-104, DOI: 10.18267/j.cfuc.482.
• Lukáš Poutník, 2016, "The consolidated group definition of public sector in the Czech republic and Slovakia
  [Vymezení konsolidačního celku v rámci veřejného sektoru České republiky a na Slovensku]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2016, issue 4, pages 27-41, DOI: 10.18267/j.cfuc.484.
• Dana Dvořáková, 2016, "IFRS 16 Leases
  [IFRS 16 Leasingy]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2016, issue 4, pages 83-97, DOI: 10.18267/j.cfuc.487.
• Kristýna Havlová, 2016, "IFRS vs. CAL: summary of practical knowledge and identification of research questions," Ekonomika a Management, Prague University of Economics and Business, volume 2016, issue 2.
• Nattarinee Kopecká, 2016, "The IFRS 8 Segment Reporting Disclosure: Evidence on the Czech Listed Companies," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2016, issue 2, pages 5-20, DOI: 10.18267/j.efaj.154.
• Jan Svitlík & Lukáš Poutník, 2016, "Relationship between Liquidity and Profitability: Empirical Study from the Czech Republic," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2016, issue 3, pages 7-24, DOI: 10.18267/j.efaj.159.
• Kateřina Knorová, 2016, "Do Czech Companies Disclose Revenue in Accordance with IFRS Requirements?," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2016, issue 3, pages 69-84, DOI: 10.18267/j.efaj.163.
• Petra Ašenbrenerová, 2016, "Disclosure of Joint Ventures and Associates in Financial Statement under IFRS," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2016, issue 3, pages 85-94, DOI: 10.18267/j.efaj.164.
• Michal Svoboda, 2016, "Modernisation of Public Sector Financial Reporting Systems in Europe - Challenges and Milestones," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2016, issue 4, pages 5-16, DOI: 10.18267/j.efaj.171.
• Filip Hrůza & Petr Valouch, 2016, "Public Sector Accounting Policy Reform in the Czech Republic: Experience from Local Governments (pilot)," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2016, issue 4, pages 17-37, DOI: 10.18267/j.efaj.172.
• Tao Chen, 2016, "Logo Colour, Earnings Management and Firm Value," Prague Economic Papers, Prague University of Economics and Business, volume 2016, issue 4, pages 459-475, DOI: 10.18267/j.pep.570.
• David Procházka & Jiří Pelák, 2016, "Ekonomické teorie účetnictví: přehled moderních přístupů a jejich reflexe při tvorbě účetních standardů
  [Economic Theories of Accounting: The Review of Modern Approaches and their Relevance for Standard-Setting]," Politická ekonomie, Prague University of Economics and Business, volume 2016, issue 4, pages 451-467, DOI: 10.18267/j.polek.1081.
• Marian TAICU & Maria Daniela BONDOC, 2016, "Issues Concerning The Use Of Social And Environmental Indicators For Performance Management," Scientific Bulletin - Economic Sciences, University of Pitesti, volume 15, issue 3, pages 115-122.
• Victoria FIRESCU & Diana BRANZA, 2016, "Cost Volume Profit, A Managerial Accounting Technique," Scientific Bulletin - Economic Sciences, University of Pitesti, volume 15, issue 3, pages 25-34.
• Athanasios MANDILAS & Dimitrios KOURTIDIS & Giannoula FLOROU & Stavros VALSAMIDIS, 2016, "Accounting Education And Research In Relation To Business Needs," Scientific Bulletin - Economic Sciences, University of Pitesti, volume 15, issue 3, pages 3-12.
• Thanh Huong Dinh & Jean-François Gajewski & Duc Khuong Nguyen, 2016, "Analyst Earnings Forecasts, Individual Investors’Expectations and Trading Volume: An Experimental Approach," Bankers, Markets & Investors, ESKA Publishing, issue 141, pages 20-34, March-Apr.
• Taposh Kumar Neogy, 2016, "Disclosure of Financial Statements: A Study on Mobile Telecommunication Companies in Bangladesh," American Journal of Trade and Policy, Asian Business Consortium, volume 3, issue 1, pages 29-38.
• Hakan Yazarkan & Ceyda Yerdelen Kaygın, 2016, "Forensic Accounting Versus Expertise Practices in Financial Dispute Litigation: The Sample of Ordu Courthouse," Business and Economics Research Journal, Bursa Uludag University, Faculty of Economics and Administrative Sciences, volume 7, issue 1, pages 161-180.
• Famil Şamiloğlu & Ali İhsan Akgün, 2016, "The Relationship between Working Capital Management and Profitability: Evidence from Turkey," Business and Economics Research Journal, Bursa Uludag University, Faculty of Economics and Administrative Sciences, volume 7, issue 2, pages 1-14.
• Murat Ocak, 2016, "The Relationships Among Earnings Management, Independent Audit Opinion and Audit Firm Switch: A Research on Manufacturing Industry at Borsa İstanbul," Business and Economics Research Journal, Bursa Uludag University, Faculty of Economics and Administrative Sciences, volume 7, issue 3, pages 89-110.
• Meryem Öztürk & Murat Serçemeli, 2016, "Impact of New Standard “IFRS 16 Leases” on Statement of Financial Position and Key Ratios: A Case Study on an Airline Company in Turkey," Business and Economics Research Journal, Bursa Uludag University, Faculty of Economics and Administrative Sciences, volume 7, issue 4, pages 143-157.
• Vedat Ekergil & Nezihe Figen Ersoy, 2016, "The Role of Accounting and Marketıng in Calculating Customer Lifetime Value on Key Account Management in B2B/Industrial Markets," Business and Economics Research Journal, Bursa Uludag University, Faculty of Economics and Administrative Sciences, volume 7, issue 4, pages 159-180.
• Liana GADAU, 2016, "Studies On The Materiality And Aggregation, Compensation And Offsetting In Financial Statements," Annals of Spiru Haret University, Economic Series, Universitatea Spiru Haret, volume 16, issue 1, pages 30-35.
• Viorica-Filofteia BRAGA & Cristina Alina Naftanaila & Laurentia Georgeta Avram, 2016, "Situation Of Regulations For Holding Companies In Romania," Annals of Spiru Haret University, Economic Series, Universitatea Spiru Haret, volume 7, issue 2, pages 89-100.
• Liana GĂDĂU, 2016, "A New Dimension In Activity Reporting And The Performance Of The Enterprise – Non-Financial Reporting," Annals of Spiru Haret University, Economic Series, Universitatea Spiru Haret, volume 7, issue 2, pages 101-112.
• Liana GĂDĂU, 2016, "The Adaptation Of Profit And Loss Account To The Current Requirements Reporting Of The Performances," Annals of Spiru Haret University, Economic Series, Universitatea Spiru Haret, volume 16, issue 3, pages 93-102.
• Jan Sommerer, 2016, "Messung der Wirksamkeit von Maßnahmen im wirkungsorientiertem Personalcontrolling," Journal of Interdisciplinary Economic Research, Allensbach Hochschule, issue 1, pages 87-91.
• Jan Sommerer, 2016, "Chancen und Grenzen eines wirkungsorientierten Personalcontrollings," Journal of Interdisciplinary Economic Research, Allensbach Hochschule, issue 2, pages 11-14.
• Elisabeta Jaba & Ioan-Bogdan Robu & Costel Istrate & Christiana Brigitte Balan & Mihai Roman, 2016, "Statistical Assessment of the Value Relevance of Financial Information Reported by Romanian Listed Companies," Journal for Economic Forecasting, Institute for Economic Forecasting, volume 0, issue 2, pages 27-42, June.
• Ileana Cosmina PITULICE & Aurelia STEFANESCU & Viorica Georgiana MINZU & Adriana Florina POPA & Arina Mihaela NICULESCU (DIACONU), 2016, "Research of Corporate Tax Impact on Financial Performance. Case of Companies Listed on Bucharest Stock Exchange," Management and Economics Review, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, volume 1, issue 2, pages 203-216, December.
• Milana OTRUSINOVÁ, 2016, "Public sector accounting in the Czech Republic and Slovakia," REVISTA ADMINISTRATIE SI MANAGEMENT PUBLIC, Faculty of Administration and Public Management, Academy of Economic Studies, Bucharest, Romania, volume 2016, issue 27, pages 30-45, Decembre.
• David BECERRA ALONSO & Armenia ANDRONICEANU & Irina GEORGESCU, 2016, "Sensitivity and vulnerability of European countries in time of crisis based on a new approach to data clustering and curvilinear analysis," REVISTA ADMINISTRATIE SI MANAGEMENT PUBLIC, Faculty of Administration and Public Management, Academy of Economic Studies, Bucharest, Romania, volume 2016, issue 27, pages 46-61, Decembre.
• Anna Dyhdalewicz, 2016, "The implementation of variable costing in the management of profitability of sales in trade companies," "e-Finanse", University of Information Technology and Management, Institute of Financial Research and Analysis, volume 11, issue 3, pages 116-127, February.
• Anna Loyeung & Zoltan Matolcsy & Joseph Weber & Peter Wells, 2016, "The cost of implementing new accounting standards: The case of IFRS adoption in Australia," Australian Journal of Management, Australian School of Business, volume 41, issue 4, pages 611-632, November, DOI: 10.1177/0312896216649015.
• Camillo Lento & Julie Cotter & Irene Tutticci, 2016, "Does the market price the nature and extent of earnings management for firms that beat their earnings benchmark?," Australian Journal of Management, Australian School of Business, volume 41, issue 4, pages 633-655, November, DOI: 10.1177/0312896216641600.
• Mohamed Khalil & Aydin Ozkan, 2016, "Board Independence, Audit Quality and Earnings Management: Evidence from Egypt," Journal of Emerging Market Finance, Institute for Financial Management and Research, volume 15, issue 1, pages 84-118, April, DOI: 10.1177/0972652715623701.
• Yousef Jahmani & Suman Niranjan & Susanne Toney, 2016, "Earnings Management in Recession and Recovery Periods," Margin: The Journal of Applied Economic Research, National Council of Applied Economic Research, volume 10, issue 2, pages 264-280, May, DOI: 10.1177/0973801015625274.
• Dinu Octavian Nicolescu, 2016, "The implementation of the finacial-accounting information system," Social-Economic Debates, Association for Entreprenorial Spirit Promotion, volume 5, issue 1, pages 13-17, April.
• Levan Sabauri & Nadezhda Kvatashidze, 2016, "Types of financial statements, questions of their submission and comparative analysis according to the IFRS," Proceedings of International Academic Conferences, International Institute of Social and Economic Sciences, number 5306917, Nov.
• Joanna Paw?owska-Tyszko & Micha? Soliwoda, 2016, "Agricultural accounting systems supporting farm financial management ? the case of Polish FADN," Proceedings of Business and Management Conferences, International Institute of Social and Economic Sciences, number 3405666, Apr.
• Andrew Sokolov & Tatyana Elsukova & Albina Sadykova, 2016, "Management of financial results of the organization by using management accounting techniques," Proceedings of Economics and Finance Conferences, International Institute of Social and Economic Sciences, number 3205778, Mar.
• Anna Leszczyłowska, 2016, "Provisions for Future Liabilities and Effective Corporate Income Tax Rate," Gospodarka Narodowa. The Polish Journal of Economics, Warsaw School of Economics, issue 3, pages 57-72.
• Malgorzata Olszak & Iwona Kowalska & Patrycja Chodnicka-Jaworska & Filip Switala, 2016, "Bank-Specific Determinants Of Sensitivity Of Loan-Loss Provisions To Business Cycle," Faculty of Management Working Paper Series, University of Warsaw, Faculty of Management, number 32016, Nov.
• Rafa³ Cieslik, 2016, "“Earnings Management” as a Factor for Underpricing Initial Public Offerings: Evidence from the Warsaw Stock Exchange (“Kreowanie wynikow” jako czynnik niedowartosciowania ceny akcji spolek IPO na przykladzie GPW w Warszawie)," Problemy Zarzadzania, University of Warsaw, Faculty of Management, volume 14, issue 63, pages 103-112.
• Tomasz Dyczkowski, 2016, "Applying Text Mining to Analyze the Performance of PBOs on the Basis of Their Obligatory Annual Activity Statements (Analiza dokonan OPP prezentowanych w ich rocznych obligatoryjnych sprawozdaniach z dzialalnosci z wykorzystaniem metody eksploracji t," Problemy Zarzadzania, University of Warsaw, Faculty of Management, volume 14, issue 63, pages 123-138.
• Philippe de Brouwer, 2016, "Proposal for a Practical Implementation of Maslowian Portfolio Theory (Wniosek dotyczacy praktycznego wdrozenia Maslowian Portfolio Theory)," Problemy Zarzadzania, University of Warsaw, Faculty of Management, volume 14, issue 63, pages 39-56.
• Marek Sylwestrzak, 2016, "Application of Logistic Regression to Detect the Fraudulent Financial Statements (Zastosowanie regresji logistycznej do wykrywania falszowania sprawozdan finansowych)," Problemy Zarzadzania, University of Warsaw, Faculty of Management, volume 14, issue 63, pages 89-102.
• Bartlomiej Juras & Malgorzata Czerny, 2016, "Budgeting as a Method of Cost Management Using a Residential Community as an Example (Budzetowanie jako metoda zarzadzania kosztami na przykladzie wspolnoty mieszkaniowej)," Research Reports, University of Warsaw, Faculty of Management, volume 2, issue 21, pages 42-59.
• Adriana Kaszuba-Perz, 2016, "The Needs and Possibilities of Application of Management Accounting and Controlling Tools Which Support Risk Identification and Assessment in Successive Phases of Company Growth (Potrzeby i mozliwosci zastosowania narzedzi rachunkowosci zarzadczej i ," Research Reports, University of Warsaw, Faculty of Management, volume 2, issue 21, pages 60-70.
• Okoro Godsday Edesiri, 2016, "Time Series Behaviour And The Predictive Ability Of Accounting Numbers: Evidence From Listed Firms In Nigeria," Journal of Academic Research in Economics, Spiru Haret University, Faculty of Accounting and Financial Management Constanta, volume 8, issue 2 (July), pages 182-190.
• Gergana Nikolova, 2016, "On Accounting Principles In The Context Of The New Accounting Law," Journal of Academic Research in Economics, Spiru Haret University, Faculty of Accounting and Financial Management Constanta, volume 8, issue 2 (July), pages 191-218.
• Inaya Lucky Salubi & Ekwueme Chizoba Marcella, 2016, "Corporate Borrowing And Tax Shield Among Listed Companies In Nigeria," Journal of Academic Research in Economics, Spiru Haret University, Faculty of Accounting and Financial Management Constanta, volume 8, issue 2 (July), pages 239-251.
• Eleonora Stancheva-Todorova, 2016, "Possibilities For Conceptualization Of The Contemporary Accounting Theory (Part One)," Yearbook of the Faculty of Economics and Business Administration, Sofia University, Faculty of Economics and Business Administration, Sofia University St Kliment Ohridski - Bulgaria, volume 14, issue 1, pages 287-319, March.
• Şerafettin SEVİM & Birol YILDIZ & Nilüfer DALKILIÇ, 2016, "Risk Assessment for Accounting Professional Liability Insurance," Sosyoekonomi Journal, Sosyoekonomi Society, issue 24(29).
• Brigitte Eierle & Simone Wencki, 2016, "The determinants of capitalising development costs in private companies: evidence from Germany," Journal of Business Economics, Springer, volume 86, issue 3, pages 259-300, April, DOI: 10.1007/s11573-015-0778-0.
• Ivo Schedlinsky & Friedrich Sommer & Arnt Wöhrmann, 2016, "Risk-taking in tournaments: an experimental analysis," Journal of Business Economics, Springer, volume 86, issue 8, pages 837-866, November, DOI: 10.1007/s11573-016-0813-9.
• Berend Van der Kolk & Tom Schokker, 2016, "Strategy implementation through hierarchical couplings in a management control package: an explorative case study," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, volume 27, issue 2, pages 129-154, May, DOI: 10.1007/s00187-015-0226-x.
• Nils Crasselt & Christian Lohmann, 2016, "Considering real options in short-term decision making," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, volume 27, issue 4, pages 351-369, November, DOI: 10.1007/s00187-016-0234-5.
• Cathérine Grisar & Matthias Meyer, 2016, "Use of simulation in controlling research: a systematic literature review for German-speaking countries," Management Review Quarterly, Springer, volume 66, issue 2, pages 117-157, April, DOI: 10.1007/s11301-015-0117-0.
• Mao-Chang Wang & Meng-Han Lee & Jia-Jiann Chuang, 2016, "Relations among audit committee establishment, information transparency and earnings quality: evidence from simultaneous equation models," Quality & Quantity: International Journal of Methodology, Springer, volume 50, issue 6, pages 2417-2431, November, DOI: 10.1007/s11135-015-0269-y.
• Preeti Choudhary & Allison Koester & Terry Shevlin, 2016, "Measuring income tax accrual quality," Review of Accounting Studies, Springer, volume 21, issue 1, pages 89-139, March, DOI: 10.1007/s11142-015-9336-9.
• Yaniv Konchitchki & Yan Luo & Mary L. Z. Ma & Feng Wu, 2016, "Accounting-based downside risk, cost of capital, and the macroeconomy," Review of Accounting Studies, Springer, volume 21, issue 1, pages 1-36, March, DOI: 10.1007/s11142-015-9338-7.
• Henry L. Friedman & John S. Hughes & Richard Saouma, 2016, "Implications of biased reporting: conservative and liberal accounting policies in oligopolies," Review of Accounting Studies, Springer, volume 21, issue 1, pages 251-279, March, DOI: 10.1007/s11142-015-9342-y.
• Edward Johnson & Nicole Bastian Johnson & Thomas Pfeiffer, 2016, "Dual transfer pricing with internal and external trade," Review of Accounting Studies, Springer, volume 21, issue 1, pages 140-164, March, DOI: 10.1007/s11142-015-9343-x.
• Danling Jiang & Alok Kumar & Kelvin K. F. Law, 2016, "Political contributions and analyst behavior," Review of Accounting Studies, Springer, volume 21, issue 1, pages 37-88, March, DOI: 10.1007/s11142-015-9344-9.
• Qianyun Huang & Terrance R. Skantz, 2016, "The informativeness of pro forma and street earnings: an examination of information asymmetry around earnings announcements," Review of Accounting Studies, Springer, volume 21, issue 1, pages 198-250, March, DOI: 10.1007/s11142-015-9345-8.
• Brian Bratten & Monika Causholli & Urooj Khan, 2016, "Usefulness of fair values for predicting banks’ future earnings: evidence from other comprehensive income and its components," Review of Accounting Studies, Springer, volume 21, issue 1, pages 280-315, March, DOI: 10.1007/s11142-015-9346-7.
• Stephen Baginski & Elizabeth Demers & Chong Wang & Julia Yu, 2016, "Contemporaneous verification of language: evidence from management earnings forecasts," Review of Accounting Studies, Springer, volume 21, issue 1, pages 165-197, March, DOI: 10.1007/s11142-015-9347-6.
• Thaddeus Neururer & George Papadakis & Edward J. Riedl, 2016, "Tests of investor learning models using earnings innovations and implied volatilities," Review of Accounting Studies, Springer, volume 21, issue 2, pages 400-437, June, DOI: 10.1007/s11142-015-9348-5.
• Bok Baik & Kyonghee Kim & Richard Morton & Yongoh Roh, 2016, "Analysts’ pre-tax income forecasts and the tax expense anomaly," Review of Accounting Studies, Springer, volume 21, issue 2, pages 559-595, June, DOI: 10.1007/s11142-016-9349-z.
• Kathleen Powers & John R. Robinson & Bridget Stomberg, 2016, "How do CEO incentives affect corporate tax planning and financial reporting of income taxes?," Review of Accounting Studies, Springer, volume 21, issue 2, pages 672-710, June, DOI: 10.1007/s11142-016-9350-6.
• Jian Cao & Feng Chen & Julia L. Higgs, 2016, "Late for a very important date: financial reporting and audit implications of late 10-K filings," Review of Accounting Studies, Springer, volume 21, issue 2, pages 633-671, June, DOI: 10.1007/s11142-016-9351-5.
• Ning Zhang, 2016, "The effects of anticipated future investments on firm value: evidence from mergers and acquisitions," Review of Accounting Studies, Springer, volume 21, issue 2, pages 516-558, June, DOI: 10.1007/s11142-016-9353-3.
• Wei Zhu, 2016, "Accruals and price crashes," Review of Accounting Studies, Springer, volume 21, issue 2, pages 349-399, June, DOI: 10.1007/s11142-016-9355-1.
• Alexander Nezlobin & Madhav V. Rajan & Stefan Reichelstein, 2016, "Structural properties of the price-to-earnings and price-to-book ratios," Review of Accounting Studies, Springer, volume 21, issue 2, pages 438-472, June, DOI: 10.1007/s11142-016-9356-0.
• Bin Miao & Siew Hong Teoh & Zinan Zhu, 2016, "Limited attention, statement of cash flow disclosure, and the valuation of accruals," Review of Accounting Studies, Springer, volume 21, issue 2, pages 473-515, June, DOI: 10.1007/s11142-016-9357-z.
• Dmitri Byzalov & Sudipta Basu, 2016, "Conditional conservatism and disaggregated bad news indicators in accrual models," Review of Accounting Studies, Springer, volume 21, issue 3, pages 859-897, September, DOI: 10.1007/s11142-016-9361-3.
• Emmanuel T. De George & Xi Li & Lakshmanan Shivakumar, 2016, "A review of the IFRS adoption literature," Review of Accounting Studies, Springer, volume 21, issue 3, pages 898-1004, September, DOI: 10.1007/s11142-016-9363-1.
• Paul A. Griffin & Hyun A. Hong & Jeong-Bon Kim, 2016, "Price discovery in the CDS market: the informational role of equity short interest," Review of Accounting Studies, Springer, volume 21, issue 4, pages 1116-1148, December, DOI: 10.1007/s11142-016-9364-0.
• Shuping Chen & Jake Thomas & Frank Zhang, 2016, "Spring-loading future performance when no one is looking? Earnings and cash flow management around acquisitions," Review of Accounting Studies, Springer, volume 21, issue 4, pages 1081-1115, December, DOI: 10.1007/s11142-016-9365-z.
• Benjamin Segal & Dan Segal, 2016, "Are managers strategic in reporting non-earnings news? Evidence on timing and news bundling," Review of Accounting Studies, Springer, volume 21, issue 4, pages 1203-1244, December, DOI: 10.1007/s11142-016-9366-y.
• Jonathan Lewellen & Robert J. Resutek, 2016, "The predictive power of investment and accruals," Review of Accounting Studies, Springer, volume 21, issue 4, pages 1046-1080, December, DOI: 10.1007/s11142-016-9369-8.
• Sanjay W. Bissessur & David Veenman, 2016, "Analyst information precision and small earnings surprises," Review of Accounting Studies, Springer, volume 21, issue 4, pages 1327-1360, December, DOI: 10.1007/s11142-016-9370-2.
• Ole-Kristian Hope & Danqi Hu & Hai Lu, 2016, "The benefits of specific risk-factor disclosures," Review of Accounting Studies, Springer, volume 21, issue 4, pages 1005-1045, December, DOI: 10.1007/s11142-016-9371-1.
• Jae B. Kim, 2016, "Accounting flexibility and managers’ forecast behavior prior to seasoned equity offerings," Review of Accounting Studies, Springer, volume 21, issue 4, pages 1361-1400, December, DOI: 10.1007/s11142-016-9372-0.
• Ksenija Denčić-Mihajlov & Dejan Spasić, 2016, "Mandatory and Voluntary Disclosures of Serbian Listed Companies - Achieved Level and Some Recommendation for Improving their Relevance," International Journal of Business and Economic Sciences Applied Research (IJBESAR), Democritus University of Thrace (DUTH), Kavala Campus, Greece, volume 9, issue 1, pages 27-38, April.
• Matt Hopkins & William Lazonick, 2016, "The Mismeasure of Mammon: Uses and Abuses of Executive Pay Data," Working Papers Series, Institute for New Economic Thinking, number 49, Aug, DOI: 10.2139/ssrn.2877980.
• María Isabel Manzano Martín & María Nieves Redondo Martín & María Paz Robles Paramio, 2016, "Los centros especiales de empleo en Castilla y León, 2007-2013: efectos de la crisis en función de la personalidad jurídica que adoptan
  [Special employment centers in Castile and Leon 2007-2013: effects of the crisis in relation to these centres´ ," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 122, pages 191-218.
• Emilio Mauleón Méndez & Juana Isabel Genovart Balaguer, 2016, "Pongamos orden en los libros y las cuentas anuales de las sociedades agrarias de transformación
  [Let´s put in order the accounting records and annual accounts of the agrarian processing companies]," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 122, pages 219-251.
• Inna Makarenko & Oleksiy Plastun, 2016, "Quasi-Competitiveness of the Audit Services Market in Ukraine: The Aspect of European Integration," Visnyk of the National Bank of Ukraine, National Bank of Ukraine, issue 237, pages 27-41, DOI: 10.26531/vnbu2016.237.027.
• Tze San Ong & Boon Heng Teh & Sin Huei Ng & Wei Ni Soh, 2016, "Environmental Management System and Financial Performance," Institutions and Economies (formerly known as International Journal of Institutions and Economies), Faculty of Economics and Administration, University of Malaya, volume 8, issue 2, pages 27-53, April.
• Nur Fatin Kasbun & Boon Heng Teh & Tze San Ong, 2016, "Sustainability Reporting and Financial Performance of Malaysian Public Listed Companies," Institutions and Economies (formerly known as International Journal of Institutions and Economies), Faculty of Economics and Administration, University of Malaya, volume 8, issue 4, pages 78-93, October.
• Corina Liana BULGARU, 2016, "Impairment of Assets - Challenges and Critical Acclaim of Current Impairment Provisions in Accordance with IAS 36, Impairment of Assets," The Valuation Journal, The National Association of Authorized Romanian Valuers, volume 11, issue 2, pages 30-65.
• Leandro Escobar TORRES, 2016, "Update on Regulation of Real Property Valuation for Bank Accounting Purposes in Spain," The Valuation Journal, The National Association of Authorized Romanian Valuers, volume 11, issue 2, pages 66-75.
• BRAD, Laura & CIOBANU, Radu & DOBRE, Florin, 2016, "Does Earnings Management Change After The Adoption Of The Ifrs? Evidence From Romania," Studii Financiare (Financial Studies), Centre of Financial and Monetary Research "Victor Slavescu", volume 20, issue 1, pages 21-36.
• Dragan Georgiev, 2016, "Applying Of The Uniform System Of Accounts For The Lodging Industry (USALI) For The Purposes Of Financial And Management Accounting," Business & Management Compass, University of Economics Varna, issue 2, pages 154-167.