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

2015

• Volodymyr Kebko, 2015, "Ways to Better Information Transparency and Availability of Financial Reporting of Agricultural Companies," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 19-23, December.
• Vyacheslav Naberukhin, 2015, "Interdisciplinary Concept of Intellectual Property in Solution of Its Accounting Problems," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 24-28, December.
• Oksana Oliynyk & Valentyna Ksendzuk, 2015, "Methodical Support for Accounting of Operations with Hedging Instruments and Items," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 29-37, December.
• Tetyana Plakhtiy, 2015, "Analysis of Approaches to Understanding of Essence of Accounting Information Quality," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 38-45, December.
• Maryna Pravdyuk, 2015, "Accounting Support for Cost Management in Milk-Processing Companies," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 46-52, December.
• Nataliya Pravdyuk, 2015, "Accounting and Analytical Support for Company Profit Management," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 53-60, December.
• Iryna Predko, 2015, "Accounting-and-Control Support for the Companies Activity in the Context of Crisis," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 61-66, December.
• Antonina Chyrva, 2015, "Improvement of Company Accounting Policy Concerning Accounting of Value-Added-Tax," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 67-71, December.
• Mykhaylo Shynkarenko, 2015, "Improvement of Documentary Support for Accounting Process in Agricultural Servicing Cooperatives," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 72-78, December.
• Lyudmyla Shkulipa, 2015, "Accounting of Financial Costs in the Company: Scientific and Practical Aspect," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 79-85, December.
• Svitlana Denga & Akansha Jain, 2015, "Accounting of Financial Risk Hedging Tools," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 8-14, December.
• Sean Valentine & Gary Fleischman & Connie R. Bateman, 2015, "An Exploratory Study Of Professional Ethical Standards, Positive Budgeting Orientation, And The Mediating Role Of Corporate Ethical Values," Accounting & Taxation, The Institute for Business and Finance Research, volume 7, issue 1, pages 1-20.
• Renee Weiss & John Shon, 2015, "Voluntary Fair Value Disclosures By Bank Holding Companies: The Role Of Sec Dear Cfo Letters," Accounting & Taxation, The Institute for Business and Finance Research, volume 7, issue 1, pages 21-37.
• Irene Kim, 2015, "Directors’ And Officers’ Insurance And Opportunism In Accounting Choice," Accounting & Taxation, The Institute for Business and Finance Research, volume 7, issue 1, pages 51-65.
• Wendy Heltzer & Mary Mindak & Mingjun Zhou, 2015, "Do Firms Engage In Aggressive Tax Reporting Prior To Bankruptcy?," Accounting & Taxation, The Institute for Business and Finance Research, volume 7, issue 2, pages 1-15.
• Yousef Jahmani & Suman Niranjan, 2015, "Earnings Management, Weak Internal Controls, And Firm Size," Accounting & Taxation, The Institute for Business and Finance Research, volume 7, issue 2, pages 51-64.
• Venus C. Ibarra & Rodrigo M. Velasco, 2015, "Accounting Knowledge, Practices, And Controls Of Micro, Small And Medium Enterprises: Evidence From The Philippines," Accounting & Taxation, The Institute for Business and Finance Research, volume 7, issue 2, pages 83-96.
• Ezaaz Hasan & Anjani Mala & Glen Finau, 2015, "The Nature And Concept Of Accountability: A Case Study Of Three Entities In Fiji," Global Journal of Business Research, The Institute for Business and Finance Research, volume 9, issue 2, pages 65-74.
• Glen Hansen, 2015, "Managerial Discretion Over Loan Loss Reserves during the Global Financial Crisis," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, volume 9, issue 1, pages 51-61.
• Glen Hansen, 2015, "Predicting Loan Loss Provisions by Including Loan Type Characteristics," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, volume 9, issue 2, pages 53-67.
• Roberta Provasi & Patrizia Riva, 2015, "Assessment Of Going Concern For The Italian Listed Companies: An Empirical Study," Review of Business and Finance Studies, The Institute for Business and Finance Research, volume 6, issue 1, pages 27-34.
• William E. Bealing & Edward Pitingolo, 2015, "Same Song, Same Dance: Evidence Of Patterns In Securities And Exchange Commission Funding," Review of Business and Finance Studies, The Institute for Business and Finance Research, volume 6, issue 2, pages 1-10.
• Kalpana Pai & Thomas D. Tolleson, 2015, "India’S Satyam Scandal: Evidence The Too Large To Indict Mindset Of Accounting Regulators Is A Global Phenomenon," Review of Business and Finance Studies, The Institute for Business and Finance Research, volume 6, issue 2, pages 35-43.
• Onder Kaymaz & Ozgur Kaymaz, 2015, "Profit Return In Civil Aviation And Fleet Insurance: Gaap, Financial Reporting And Tax Applications," Review of Business and Finance Studies, The Institute for Business and Finance Research, volume 6, issue 2, pages 45-57.
• Maria del Carmen Ruiz Sanchez, 2015, "Sources And Mechanisms Of Financing For Smes In Villavicencio, Colombia Fuentes Y Mecanismos De Financiacion En Las Pymes De Villavicencio (Colombia)," Revista Global de Negocios, The Institute for Business and Finance Research, volume 3, issue 3, pages 93-110.
• Rafael Marrero, 2015, "Historical Development Of Accounting In United States Of America And Its Encounter With International Financial Reporting Standards, Desarrollo Historico De La Contabilidad De Estados Unidos De Americ," Revista Global de Negocios, The Institute for Business and Finance Research, volume 3, issue 5, pages 29-46.
• Rafael Marrero Diaz, 2015, "Level Of Familiarity Of Professor, Students, And Professional With The International Financial Reporting Standards In Puerto Rico, Grado De Familiaridad Que Tienen Los Profesores, Estudiantes Y Profes," Revista Internacional Administracion & Finanzas, The Institute for Business and Finance Research, volume 8, issue 1, pages 1-22.
• Aida R. Lozada Rivera, 2015, "SEDUCTIVE ROUTE TOWARDS CONVERGENCE DISCLOSURE: IFRS FOR SMEs,RUTA SEDUCTORA HACIA LA CONVERGENCIA DIVULGACION: NIIF PARA PYMES," Revista Internacional Administracion & Finanzas, The Institute for Business and Finance Research, volume 8, issue 2, pages 83-103.
• Georgescu FLOAREA, 2015, "Statistical Analysis in SPSS of Enterprise Activity in the Short Term," International Conference on Economic Sciences and Business Administration, Spiru Haret University, volume 2, issue 1, pages 87-94, December.
• Traian-Ovidiu Calota, 2015, "Opinions on the impact of accounting policies on tourist entities’ competitiveness," Impact of Socio-economic and Technological Transformations at National, European and International Level (ISETT), Institute for World Economy, Romanian Academy, volume 3.
• Prozan Mihaela, 2015, "Valences of internal control in the context of the impact of the utility of accounting information over the business environment," Impact of Socio-economic and Technological Transformations at National, European and International Level (ISETT), Institute for World Economy, Romanian Academy, volume 3.
• Tanase Alin-Eliodor, 2015, "Financial instruments used against foreign-exchange risk," Impact of Socio-economic and Technological Transformations at National, European and International Level (ISETT), Institute for World Economy, Romanian Academy, volume 3.
• Traian-Ovidiu Calotă, 2015, "Considerations about Certain Specific Items of Accounting Information’s Modeling in Tourism," Impact of Socio-economic and Technological Transformations at National, European and International Level (ISETT), Institute for World Economy, Romanian Academy, volume 6.
• Robu Sorin-Adrian, 2015, "Opinions regarding the Freedom and Compliance in Accounting - Taxation – Management Relationship," Impact of Socio-economic and Technological Transformations at National, European and International Level (ISETT), Institute for World Economy, Romanian Academy, volume 6.
• Robu Sorin-Adrian, 2015, "Opinions regarding the freedom and compliance in accounting - taxation – management relationship," Impact of Socio-economic and Technological Transformations at National, European and International Level (ISETT), Institute for World Economy, Romanian Academy, volume 6.
• Traian-Ovidiu Calotă, 2015, "Considerations about certain specific items of accounting information’s modeling in tourism," Impact of Socio-economic and Technological Transformations at National, European and International Level (ISETT), Institute for World Economy, Romanian Academy, volume 6.
• Tanase Alin Eliodor, 2015, "Methods for preparing forecast financial statements," Impact of Socio-economic and Technological Transformations at National, European and International Level (ISETT), Institute for World Economy, Romanian Academy, volume 6.
• Traian-Ovidiu Calotă, 2015, "Considerations about certain specific items of accounting information’s modeling in tourism," Impact of Socio-economic and Technological Transformations at National, European and International Level (ISETT), Institute for World Economy, Romanian Academy, volume 6.
• Robu Sorin-Adrian, 2015, "Standpoints regarding fiscal security for competitive business," Impact of Socio-economic and Technological Transformations at National, European and International Level (ISETT), Institute for World Economy, Romanian Academy, volume 9.
• Traian-Ovidiu Calotă & Tănase Alin-Eliodor, 2015, "Lines of action for efficiency of tax and accounting information’s using in management of Romanian tourism," National Strategies Observer (NOS), Institute for World Economy, Romanian Academy, volume 2.
• Kokou ADALESSOSSI & Burcu DEMİREL UTKU & Kürşad ÇAVUŞOĞLU & Muhammad Wissam ALMASRI & Sevgi GEZER, 2015, "Sustainability Reporting Practices In Four Countries’ Jurisdiction:Turkey, India, Germany and Brazil," Iktisat Isletme ve Finans, Bilgesel Yayincilik, volume 30, issue 356, pages 65-86.
• Bica ZORLESCU & Margareta PENEOASU & Bogdan NEGOESCU, 2015, "Costs calculated by the ABC system for underlying managerial decisions," Romanian Journal of Economics, Institute of National Economy, volume 41, issue 2(50), pages 156-172, december.
• Margareta PENEOASU & Bica ZORLESCU & Cristina ANDREI, 2015, "The impact of the economic and financial crisis on the public health food and tourism units in Romania," Romanian Journal of Economics, Institute of National Economy, volume 41, issue 2(50), pages 247-259, december.
• Ivana Mamic-Sacer, 2015, "The regulatory framework of accounting and accounting standard-setting bodies in the European Union member states," Financial Theory and Practice, Institute of Public Finance, volume 39, issue 4, pages 393-410.
• Bi-Huei Tsai* & Shin-Bin Chou, 2015, "Application of multiple output data envelopment analysis in interpreting efficiency improvement of enterprise resource planning in integrated circuit firms," Journal of Developing Areas, Tennessee State University, College of Business, volume 49, issue 1, pages 285-304, January-M.
• Azleen Ilias & Mohd Zulkeflee Abd Razak & Rahida Abdul Rahman, 2015, "The Quality of Presentation and Content for Internet Business Reporting (ibr) on Malaysian Public Listed Companies (plcs)," Journal of Developing Areas, Tennessee State University, College of Business, volume 49, issue 5, pages 253-261, Special I.
• Khalid A. Alanzi, 2015, "The Influence of Prerequisite Grades on Students’ Performance," Journal of Developing Areas, Tennessee State University, College of Business, volume 49, issue 5, pages 1-9, Special I.
• Omar Al Farooque & Helena Ahulu, 2015, "Environmental reporting in the UK, Australia, and South African multinational companies," Journal of Developing Areas, Tennessee State University, College of Business, volume 49, issue 6, pages 103-118, Special I.
• Esad Smajlbegovic, 2015, "Regional Economic Activity and Stock Returns," 2015 Papers, Job Market Papers, number psm196, Nov.
• Kiridaran Kanagaretnam & Gerald Lobo & Chong Wang, 2015, "Religiosity and Earnings Management: International Evidence from the Banking Industry," Journal of Business Ethics, Springer, volume 132, issue 2, pages 277-296, December, DOI: 10.1007/s10551-014-2310-9.
• Teng Lin & Marion Hutchinson & Majella Percy, 2015, "Earnings management and the role of the audit committee: an investigation of the influence of cross-listing and government officials on the audit committee," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), volume 19, issue 1, pages 197-227, February, DOI: 10.1007/s10997-013-9284-3.
• Bao-Guang Chang & Tai-Hsin Huang & Chun-Yi Kuo, 2015, "A comparison of the technical efficiency of accounting firms among the US, China, and Taiwan under the framework of a stochastic metafrontier production function," Journal of Productivity Analysis, Springer, volume 44, issue 3, pages 337-349, December, DOI: 10.1007/s11123-014-0397-8.
• Zhiyan Cao & Fei Leng & Ehsan Feroz & Sergio Davalos, 2015, "Corporate governance and default risk of firms cited in the SEC’s Accounting and Auditing Enforcement Releases," Review of Quantitative Finance and Accounting, Springer, volume 44, issue 1, pages 113-138, January, DOI: 10.1007/s11156-013-0401-9.
• Rong-Ruey Duh & Audrey Hsu & Sidney Leung, 2015, "Earnings management and government restrictions on outward foreign direct investment: evidence from Taiwanese firms," Review of Quantitative Finance and Accounting, Springer, volume 44, issue 1, pages 41-67, January, DOI: 10.1007/s11156-013-0398-0.
• Hsien-Li Lee & Hua Lee, 2015, "Effect of information disclosure and transparency ranking system on mispricing of accruals of Taiwanese firms," Review of Quantitative Finance and Accounting, Springer, volume 44, issue 3, pages 445-471, April, DOI: 10.1007/s11156-013-0413-5.
• Kevan Jensen & Jin-Mo Kim & Han Yi, 2015, "The geography of US auditors: information quality and monitoring costs by local versus non-local auditors," Review of Quantitative Finance and Accounting, Springer, volume 44, issue 3, pages 513-549, April, DOI: 10.1007/s11156-013-0416-2.
• Zhefeng Liu & Fayez Elayan, 2015, "Litigation risk, information asymmetry and conditional conservatism," Review of Quantitative Finance and Accounting, Springer, volume 44, issue 4, pages 581-608, May, DOI: 10.1007/s11156-013-0428-y.
• Sung Kwon & Jennifer Yin, 2015, "A comparison of earnings persistence in high-tech and non-high-tech firms," Review of Quantitative Finance and Accounting, Springer, volume 44, issue 4, pages 645-668, May, DOI: 10.1007/s11156-013-0421-5.
• Bikki Jaggi & Santanu Mitra & Mahmud Hossain, 2015, "Earnings quality, internal control weaknesses and industry-specialist audits," Review of Quantitative Finance and Accounting, Springer, volume 45, issue 1, pages 1-32, July, DOI: 10.1007/s11156-013-0431-3.
• Hui-Wen Tang & Chong-Chuo Chang, 2015, "Does corporate governance affect the relationship between earnings management and firm performance? An endogenous switching regression model," Review of Quantitative Finance and Accounting, Springer, volume 45, issue 1, pages 33-58, July, DOI: 10.1007/s11156-013-0427-z.
• Hung-Chao Yu & Wen-Ying Wang & Chingfu Chang, 2015, "The stock market valuation of intellectual capital in the IT industry," Review of Quantitative Finance and Accounting, Springer, volume 45, issue 2, pages 279-304, August, DOI: 10.1007/s11156-014-0437-5.
• Mitchell Oler, 2015, "Determinants of the length of time a firm’s book-to-market ratio is greater than one," Review of Quantitative Finance and Accounting, Springer, volume 45, issue 3, pages 509-539, October, DOI: 10.1007/s11156-014-0445-5.
• Ashok Robin & Qiang Wu, 2015, "Firm growth and the pricing of discretionary accruals," Review of Quantitative Finance and Accounting, Springer, volume 45, issue 3, pages 561-590, October, DOI: 10.1007/s11156-014-0447-3.
• Mary Hill & Peter Johnson & Kelvin Liu & Thomas Lopez, 2015, "Operational restructurings: where’s the beef?," Review of Quantitative Finance and Accounting, Springer, volume 45, issue 4, pages 721-755, November, DOI: 10.1007/s11156-014-0453-5.
• Vincent Chen & Samuel Tiras, 2015, "‘Other information’ as an explanatory factor for the opposite market reactions to earnings surprises," Review of Quantitative Finance and Accounting, Springer, volume 45, issue 4, pages 757-784, November, DOI: 10.1007/s11156-014-0454-4.
• Heidi Vander Bauwhede & Michiel De Meyere & Philippe Van Cauwenberge, 2015, "Financial reporting quality and the cost of debt of SMEs," Small Business Economics, Springer, volume 45, issue 1, pages 149-164, June, DOI: 10.1007/s11187-015-9645-1.
• Victor Munteanu & Lavinia Copcinschi & Anda Laceanu & Carmen Luschi, 2015, "Financial Risk Evaluation in the Context of International Accounting Normalization," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 7, issue 1, pages 14-16, March.
• Maria Caracota Dimitriu & Razvan Constantin Caracota, 2015, "Evaluating Investment Projects in Energy Industry," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 7, issue 1, pages 144-150, March.
• Gabriel I. Nastase & Sorin Adrian Ciupitu, 2015, "Theoretical Aspects Regarding the Intangible Assets," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 7, issue 1, pages 177-180, March.
• Gheorghe Lepadatu, 2015, "Modern Entities Through Cost Leadership," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 7, issue 1, pages 181-186, March.
• Viorel Craciuneanu & Daniel Stefan, 2015, "Application of the Tax Code in the Deductible Expenses Field in the Judicial Practice of Romania," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 7, issue 1, pages 45-52, March.
• Teodora Viorica Farcas & Adriana Tiron Tudor, 2015, "An Overlook into the Accounting History Evolution from a Romanian Point of View – A Literature Review," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 7, issue 3, pages 14-27, September.
• Anamaria Tepes-Bobescu & Ileana Sorina Rakos, 2015, "Implementing Target Costing Method in a Construction Project," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 7, issue 3, pages 168-175, September.
• Gheorghe Lepadatu, 2015, "Financial Instruments in Modern Accounting Management," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 7, issue 4, pages 85-91, December.
• Victor Munteanu, 2015, "The Dynamics of the Accounting Models and Their Impact upon the Financial Risk Evaluation," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 1, issue 1, pages 105-117, March.
• Mehdi Abzari & Vahid Kabiripour & Adeleh Saeidi, 2015, "The Effect of Business Ethical Values on Turnover Intention: Mediating Role of Person-organization Fit Dimensions. The Case of Iranian Teachers in Public School," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 1, issue 1, pages 65-81, March.
• Jonas da Silva Oliveira & Graca Maria do Carmo Azevedo & Marta Jose Ferreira Oliveira & Sandra Gabi Marques de Almeida, 2015, "The Accounting Standardization System in Portugal and Its First-Time Adoption Effects in the Olive and Cork Tree Cultures," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 1, issue 2, pages 132-150, June.
• Samuel F. Johnson-Rokosu, 2015, "Integrating Forensic Accounting Core Competency into the Study of Accounting. Case of Nigeria Tertiary Institutions," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 1, issue 3, pages 38-64, September.
• Mirela Niculae, 2015, "Monitoring of the Economical-Financial Outcomes in the Context of the Exigencies of the Corporate Governance through the Budget System," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 1, issue 4, pages 67-79, December.
• Victor Munteanu & Marilena Zuca, 2015, "Debate Regarding Measuring Accounting Value: Historical Cost against Fair Value," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 1, issue 4, pages 91-102, December.
• Ronaldo Carpio & Takashi Kamihigashi, 2015, "Fast Bellman Iteration: An Application of Legendre-Fenchel Duality to Infinite-Horizon Dynamic Programming in Discrete Time," Discussion Paper Series, Research Institute for Economics & Business Administration, Kobe University, number DP2015-11, Mar.
• Masahiro Enomoto, 2015, "A Reexamination of Changes in Accounting Policy: Evidence from Japan," Discussion Paper Series, Research Institute for Economics & Business Administration, Kobe University, number DP2015-12, Mar.
• Masahiro Enomoto & Tomoyasu Yamaguchi, 2015, "Discontinuities in Earnings and Earnings Change Distributions after J-SOX Implementation: Empirical evidence from Japan," Discussion Paper Series, Research Institute for Economics & Business Administration, Kobe University, number DP2015-26, Jun, revised Oct 2016.
• Tai-Yuan Chen & Zhaoyang Gu & Keiichi Kubota & Hitoshi Takehara, 2015, "Accrual-Based and Real Activities Based Earnings Management Behavior of Family Firms in Japan," The Japanese Accounting Review, Research Institute for Economics & Business Administration, Kobe University, volume 5, pages 21-47, December.
• Mustafa UC & Artir MALIQI, 2015, "Analysis of the Development of Accounting in Kosovo," Turkish Economic Review, KSP Journals, volume 2, issue 3, pages 141-151, September.
• Salih YILDIZ & Emel YILDIZ, 2015, "Service Quality Evaluation of Restaurants Using The Ahp And Topsis Method," Journal of Social and Administrative Sciences, KSP Journals, volume 2, issue 2, pages 53-61, June.
• Choon-Yin SAM & Paul N. C. TIONG, 2015, "An investigation of the corporate responsibility report assurance statements of the Big Four banks in Australia," Journal of Economics Library, KSP Journals, volume 2, issue 1, pages 3-14, March.
• Cecilia Bressan & Alberto Esteban Bressan, 2015, "Red de vínculos comerciales de una Pyme de servicios petroleros: su representación a través de ARS y Registros Contables," Revista Ciencias Administrativas (CADM), IIA, Universidad Nacional de La Plata, Instituto de Investigaciones Administrativas, Facultad de Ciencias Económicas, Universidad Nacional de La Plata, issue 6, pages 33-40, July-Dece, DOI: -.
• Kathrin Jordan, 2015, "Relevance of risk information for depositors’ judgment and decision-making," Journal of Economic and Financial Studies (JEFS), LAR Center Press, volume 3, issue 3, pages 15-28, June.
• Sebastian Eichfelder & Mona Lau, 2015, "Capitalization of capital gains taxes: (In)attention and turn-of-the-year returns," FEMM Working Papers, Otto-von-Guericke University Magdeburg, Faculty of Economics and Management, number 150019, Dec.
• Stuart Mestelman & Emad Mohammad & Mohamed Shehata, 2015, "The Convergence of IFRS and US GAAP: Evidence from the SEC’s Removal of Form 20-F Reconciliations," Department of Economics Working Papers, McMaster University, number 2015-06, May.
• Radu-Dan Turcu, 2015, "Integrated Reporting: The Next Step Ahead for a Sustainable Society," European Journal of Business Science and Technology, Mendel University in Brno, Faculty of Business and Economics, volume 1, issue 1, pages 65-77, DOI: 10.11118/ejobsat.v1i1.38.
• Oladipupo Muhrtala Tijani & Mubaraq Sanni & Karimu Adebayo Ishola, 2015, "Multiple Directorships and Related Parties Transactions: The Weakness of Numbers," European Journal of Business Science and Technology, Mendel University in Brno, Faculty of Business and Economics, volume 1, issue 2, pages 137-148, DOI: 10.11118/ejobsat.v1i2.12.
• Sani Hussaini Kalgo & Bany Ariffin Amin Noordin & Hairul Suhaimi Bin Nahar & Siti Zaida Binti Turmin, 2015, "The Impact of Institutional Investors on Real and Accrual Earnings Management around IPO: Evidence from Malaysian Emerging Market," Capital Markets Review, Malaysian Finance Association, volume 23, issue 1&2, pages 65-83.
• Eleftherios Angelopoulos & Antonios Georgopoulos, 2015, "The Determinants of Shareholder Value in Retail Banking During Crisis Years: The Case of Greece," Multinational Finance Journal, Multinational Finance Journal, volume 19, issue 2, pages 109-147, June.
• Robert Joliet & Aline Muller, 2015, "Dividends and Foreign Performance Signaling," Multinational Finance Journal, Multinational Finance Journal, volume 19, issue 2, pages 77-107, June.
• Carlo Alberto Magni, 2015, "ROI and profitability index: A note on managerial performance," Department of Economics, University of Modena and Reggio E., Faculty of Economics "Marco Biagi", number 0048, Jan.
• Carlo Alberto Magni, 2015, "Investment, financing and the role of ROA and WACC in value creation," Department of Economics, University of Modena and Reggio E., Faculty of Economics "Marco Biagi", number 0050, Feb.
• Carlo Alberto Magni & Ken V. Peasnell, 2015, "The Term Structure of Capital Values:An accounting-based framework for measuring economic profitability," Department of Economics, University of Modena and Reggio E., Faculty of Economics "Marco Biagi", number 0060, Sep.
• Yuri Biondi & Simone Righi, 2015, "Much ado about making money:The impact of disclosure, news and rumors over the formation of security market prices over time," Department of Economics, University of Modena and Reggio E., Faculty of Economics "Marco Biagi", number 0075, Dec.
• Matthew J. Bloomfield & Ulf Brüggemann & Hans B. Christensen & Christian Leuz, 2015, "The Effect of Regulatory Harmonization on Cross-border Labor Migration: Evidence from the Accounting Profession," NBER Working Papers, National Bureau of Economic Research, Inc, number 20888, Jan.
• Brandon Gipper & Christian Leuz & Mark Maffett, 2015, "Public Audit Oversight and Reporting Credibility: Evidence from the PCAOB Inspection Regime," NBER Working Papers, National Bureau of Economic Research, Inc, number 21530, Sep.
• Lee, Charles M. C. & So, Eric C., 2015, "Alphanomics: The Informational Underpinnings of Market Efficiency," Foundations and Trends(R) in Accounting, now publishers, volume 9, issue 2-3, pages 59-258, December, DOI: 10.1561/1400000022.
• Nadya Velinova-Sokolova, 2015, "Hedge Accounting According to the International Financial Reporting Standard 9," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 4, pages 93-103, December.
• Grigore Marian, 2015, "Financial Audit And Benchmarking In The Construction Industry - A Step Towards Performance," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 1003-1008, July.
• Attila Rozsa & Darabos Eva, 2015, "The Chosen Exchange Rate As The Possibility Of Reducing The Risks Of Currency Exchange Transactions," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 923-926, July.
• Chelariu Alin, 2015, "Psychological Profile Of The Accountant Fraudster," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 927-933, July.
• Chelariu Alin & Tanasa Florentin Emil, 2015, "Psychological Profile Of Professional Accountant In Ethical Context," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 934-938, July.
• Farcas Teodora Viorica, 2015, "Users Needs: A Premise For Corporate Reporting Change," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 939-943, July.
• Kiss Agota & Orban Ildiko, 2015, "The Eps Of The Ifrs As A Benchmark Of Corporate Performance," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 944-948, July.
• NICHITA Mirela & GAJEVSZKY Andra, 2015, "Evolution And Quality Of Financial Reporting In Romania: An Overview From 1990 To Present," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 949-958, July.
• Szoke Reka & Dekan Tamas, 2015, "Presentation Of Sporting Player’S Rights In Hungarian And International Accounting," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 959-967, July.
• TOTH Kornel & HERCZEG Adrienn, 2015, "The Effect Of Globalization On Frameworks And Concepts In Accounting," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 968-975, July.
• Vladu Alina Beattrice, 2015, "Corporate Governance Mechanisms And Earnings Management: A State Of The Art," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 982-990, July.
• FARAGALLA Widad Atena, 2015, "Stereotypes Regarding Accounting Profession," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 2, pages 436-439, December.
• Hada Teodor & Avram Teodora Maria, 2015, "Annual Financial Statements, Information Sources For Risk Determination In The Case Of Saturn J.S. Alba Iulia," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 2, pages 440-447, December.
• Stefea Petru & Bobitan Roxana-Ioana, 2015, "Integrated Reporting - A More Holistic Picture For A Company," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 2, pages 448-456, December.
• TOMA Maria, 2015, "Target - Costing: Modern Method Of Cost Calculation And Analysis In Romania," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 2, pages 457-462, December.
• Bodo Runzheimer, 2015, "Der Neue Standard Ifrs 15 - Iasb Und Fasb Verabschieden Einen Weitgehend Einheitlichen Standard Zur Umsatzrealisierung," Interdisciplinary Management Research, Josip Juraj Strossmayer University of Osijek, Faculty of Economics, Croatia, volume 11, pages 313-329.
• Toru Ishikawa, 2015, "The Relationships between Mandatory and Voluntary Disclosures: Unobservable Precision Choices by Management," Discussion Papers in Economics and Business, Osaka University, Graduate School of Economics, number 15-09, May.
• Katsuhiko Muramiya & Tomomi Takada, 2015, "Cross-Shareholdings and Information Environment," Discussion Papers in Economics and Business, Osaka University, Graduate School of Economics, number 15-20, Jul.
• Atsuko Suzuki, 2015, "Pricing Process of Kimono Fabric : the Case of Naraya (the Sugimoto Family)," Discussion Papers in Economics and Business, Osaka University, Graduate School of Economics, number 15-29, Nov.
• Allaudeen Hameed & Randall Morck & Jianfeng Shen & Bernard Yeung, 2015, "Information, Analysts, and Stock Return Comovement," The Review of Financial Studies, Society for Financial Studies, volume 28, issue 11, pages 3153-3187.
• Viral V. Acharya & Bart M. Lambrecht, 2015, "A Theory of Income Smoothing When Insiders Know More Than Outsiders," The Review of Financial Studies, Society for Financial Studies, volume 28, issue 9, pages 2534-2574.
• Chiriac Irina, 2015, "The Effects of Merger and Acquisition on Employee," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 233-236, May.
• Chiriac Irina & Georgescu Iuliana Eugenia, 2015, "The Study of the Evolution of M&As in the Current Economic Context," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 237-241, May.
• State Violeta & Tãnase Loredana Cristina, 2015, "The Impact of Legal Form on Tax Liability of Economic Entities," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 363-367, May.
• Chivu Ramona Maria, 2015, "The Road to Competitive Advantage must be Paved with a Respectful Attitude towards the Environment," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 486-491, May.
• Bãcanu Mihaela-Nicoleta, 2015, "Romania from Connection to Disconnection between Taxation and Accounting - a Comparative Analysis of the Two Areas," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 655-659, May.
• Brad Laura & Ciobanu Radu & Dobre Florin, 2015, "Changes in Conservatism after the Adoption of the IFRS: Evidence from Romania," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 670-675, May.
• Carata? Maria Alina & Spãtariu Elena Cerasela & Margaritti Doina, 2015, "The Accounting Option: Fair Or Favourable Image?," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 692-696, May.
• Carata? Maria Alina & Spãtariu Elena Cerasela, 2015, "Accounting Systems in the Organizational Culture Context," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 697-701, May.
• Dumitru Valentin Florentin, 2015, "The Implementation and Employment of the Information Technologies in the Romanian Companies," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 738-742, May.
• Georgescu Cristina Elena & Radu Riana Iren, 2015, "The Provisions for the Risk of Loss in the Case of the Loans Granted by the European Banks," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 743-747, May.
• Ghi?ã-Mitrescu Silvia & Duhnea Cristina, 2015, "IFRS 9’s Impact on the Romanian Banking System’s Provisions," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 748-753, May.
• Grigore Marian, 2015, "Connection between the Significance Threshold and the Risk of Audit in Entities in the Constructions Field," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 754-757, May.
• Grosu Maria & Mihalciuc Camelia, 2015, "Comprehensive Income Reporting by Listed Companies on the Bucharest Stock Exchange. Econometric Study," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 758-763, May.
• Lesconi-Frumuºanu Nãtãliþa-Mihaela & Marin Adreea-Mihaela, 2015, "The Perception of Professional Accountants on Management Accounting," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 791-796, May.
• Ma?ca Ema, 2015, "The Continuity of Conservatism in the Standards Developed by the IASB," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 809-814, May.
• Ma?ca Ema, 2015, "Accounting Conservatism - An Argument for Sustainable Businesses," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 815-820, May.
• Mihãlþan Delia Corina & Sãliºteanu (ªtefan) Simona Florina, 2015, "Implications of Taxation on the Accounting of Results in NPOs," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 821-826, May.
• Nicolae Traian Cristin, 2015, "The Accounting for Revenues and Impact of Fair Value," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 852-857, May.
• Oros Olivera Ecaterina, 2015, "Expected Credit Losses - IFRS 9 and Basel III moving towards convergence?," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 872-876, May.
• Sãli?teanu (?tefan) Simona - Florina & Mihãlþan Delia Corina, 2015, "The Importance of Managerial Accounting for Enterprise Management," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 893-896, May.
• Trandafir Raluca-Andreea, 2015, "Strategies for Improving the Economic and Financial Performance of the Hotel Companies in the Romanian Seaside Area," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 903-906, May.
• Untaru Mircea, 2015, "Arguments for the Assessment of the Inventories at Net Realisable Value," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 907-912, May.
• Vãrzaru Anca Antoaneta, 2015, "The Relationship Between Budgets and Performance Measurement Systems," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 913-917, May.
• Halep Maria, 2015, "The IFRS9 Standard: Assessment of the Impacts on the European Banking Industry," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 930-935, May.
• Manea Marinela – Daniela, 2015, "Incursion in the Depreciation Testing of the Non – Cash – Generating Assets Belonging to the Public Sector," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 940-945, May.
• Angela-Eliza Micu & Alexandru Capatina, 2015, "Managing Online Brand Identity: the Case of Two Pure Players," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 292-299, May.
• Larissa Bãtrâncea, 2015, "Ab initio: A historical Perspective on Accounting," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 376-379, May.
• Carmen Maria Dindiri & Cristian Drãgan & Valeriu Brabete, 2015, "Accountancy and Management of Human Resources Employed on Subsidized Places - Young Graduates -," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 417-422, May.
• Andreea Elena Dreghiciu, 2015, "The Aspects of Revaluation of Tangible Assets," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 428-433, May.
• Marinela – Daniela Manea, 2015, "Preoccupations and Tendencies within the Romanian Accounting Space Regarding the Capitalization of Intangible, Incorporate Assets Owned by Companies in the International Context of Integrated Reportin," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 464-469, May.
• Traian Cristin Nicolae, 2015, "The Accounting Model for Calculating Performance of Entities and Share Based Payments," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 515-519, May.
• Nicu Popa & Adriana Florina Popa, 2015, "The Impact of Accounting and Fiscal Regulations on Corporate Income Tax Information Provided to Stakeholders," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 539-545, May.
• Diana Andreea Trãistaru, 2015, "Ethics and Morality in the Accounting Profession," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 556-559, May.
• Gad Jacek, 2015, "The main categories of disclosures concerning control over financial reporting: The practice of companies listed on the Warsaw Stock Exchange," Business and Economic Horizons (BEH), Prague Development Center, volume 11, issue 3, pages 162-172, October.
• Anna Wildowicz-Giegiel & Adam Wyszkowski, 2015, "Absorption Of Eu Funds In The Context Of Polish Enterprises Competitiveness Measured By Profitability Ratios," Oeconomia Copernicana, Institute of Economic Research, volume 6, issue 1, pages 113-123, March, DOI: 10.12775/OeC.2015.006.
• Peter Friedrich, 2015, "Determining Social Capital By Social Accounting," Oeconomia Copernicana, Institute of Economic Research, volume 6, issue 1, pages 47-73, March, DOI: 10.12775/OeC.2015.003.
• Adam P. Balcerzak, 2014, "Wielowymiarowa analiza efektywnosci instytucjonalnej w krajach Europy Srodkowo-Wschodniej w relacji do standardow OECD," Working Papers, Institute of Economic Research, number 1/2014, Feb, revised May 2014.
• Peter Friedrich, 2015, "Determining Social Capital by Social Accounting," Working Papers, Institute of Economic Research, number 1/2015, Jan, revised Jan 2015.
• Marek Zukowski & Anna Bialek-Jaworska, 2015, "Determinanty aktywowania w bilansie nakladow na prace rozwojowe w przedsiebiorstwach prowadzacych dzialalnosc badawczo-rozwojowa," Working Papers, Institute of Economic Research, number 146/2015, May, revised May 2015.
• Diana Elisabeta BALACIU & Lucian CERNU?CA & Ioana Teodora ME?TER, 2015, "An empirical study on students’ behaviour regarding creative accounting techniques," Working Papers, Institute of Economic Research, number 28/2015, Apr, revised Apr 2015.
• Marta Mazurowska, 2015, "Dylematy rachunkowosci zabezpieczen," Working Papers, Institute of Economic Research, number 79/2015, Apr, revised Apr 2015.
• Irina-Doina Pãºcan & Ramona Neag, 2015, "Economic consequences of the adoption of the International Financial Reporting Standards: evidences in the research literature," Working Papers, Institute of Economic Research, number 85/2015, Apr, revised Apr 2015.
• Mariana Man & Maria Ciurea, 2015, "Quality integration of the educational process in the accounting and financing of the Romanian Universities - interests and limits," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 15, issue 1, pages 201-212.
• Ilie Răscolean & Ileana-Sorina Rakos, 2015, "Bank risk management: The non-reimbursement of credits by legal persons," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 15, issue 1, pages 263-278.
• Lucian Cernușca & Bogdan Cosmin Gomoi, 2015, "A professional accountants and managers’ point of view on elaborating and grounding the accounting policies," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 15, issue 1, pages 59-70.
• Alina-Teodora Ciuhureanu, 2015, "Views of the companies in central region regarding the opportunities and limitations of information technologies used for processing and analysis of accounting information," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 15, issue 1, pages 81-90.
• Pavlik, Lívia, 2015, "Calculating Prime Costs Under the New Framework of Public Finances Accounting – The Special Features of Higher Education," Public Finance Quarterly, Corvinus University of Budapest, volume 60, issue 1, pages 63-77.
• Kovács, Zsuzsanna Ilona, 2015, "Immaterial Assets in the Hungarian Accounting System and Financial Statements," Public Finance Quarterly, Corvinus University of Budapest, volume 60, issue 2, pages 226-237.
• Lakatos, Mária & Karai, Éva, 2015, "Buy or Sell? Hungarian Carbon Credit Trade: Years of Learning," Public Finance Quarterly, Corvinus University of Budapest, volume 60, issue 3, pages 326-341.
• Pályi, Katalin Ágnes, 2015, "The Contribution of the State Audit Office to Good Governance and the Renewal of Accounting," Public Finance Quarterly, Corvinus University of Budapest, volume 60, issue 4, pages 526-547.
• Simone TERZANI & Roberta GUERRIERI, 2015, "Come superare la "crisi" in famiglia. Riflessioni sulle performance dei gruppi italiani quotati," Working papers of the Department of Economics - University of Perugia (IT), Università di Perugia, Dipartimento Economia, number 19/2015, Dec.
• Abdullah Muhammad Iqbal & Iram Khan & Zeeshan Ahmed, 2015, "Earnings Management and Privatisations: Evidence from Pakistan," The Pakistan Development Review, Pakistan Institute of Development Economics, volume 54, issue 2, pages 79-96.
• Ema MASCA, 2015, "Conservative Accounting Practices Used by Companies Listed on Stock Exchanges 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 74-101, December.
• Rute Gonçalves & Patrícia Lopes, 2015, "Value-Relevance of Biological Assets under IFRS," FEP Working Papers, Universidade do Porto, Faculdade de Economia do Porto, number 556, Mar.
• Rute Gonçalves & Patrícia Lopes, 2015, "Accounting in Agriculture: Measurement practices of listed firms," FEP Working Papers, Universidade do Porto, Faculdade de Economia do Porto, number 557, Mar.
• Salmanov, Oleg & Babina, Natalia & Bashirova, Svetlana & Samoshkina, Marina, 2015, "Multiples for Valuation Estimates of Companies in the Technology Sector of Emerging Markets," MPRA Paper, University Library of Munich, Germany, number 112271, Mar, revised 20 Mar 2015.
• Iacob, Constanta & Constantin, Camelia, 2015, "Budget - a perfect tool for performance evaluation health system?," MPRA Paper, University Library of Munich, Germany, number 61452, Jan.
• Ali, Ashraf & M. Kabir, Hassan & Syed Abul, Basher, 2015, "Loan Loss Provisioning in OIC Countries: Evidence from Conventional vs. Islamic Banks," MPRA Paper, University Library of Munich, Germany, number 61687, Jan.
• Cavalieri, Duccio, 2015, "Structural Interdependence in Monetary Economics: Theoretical Assessment and Policy Implications," MPRA Paper, University Library of Munich, Germany, number 62403, Feb.
• Ozili, Peterson K, 2015, "Credit Smoothing and Determinants of Loan Loss Reserves. Evidence from Europe, US, Asia and Africa," MPRA Paper, University Library of Munich, Germany, number 62641, Mar.
• Onali, Enrico & Ginesti, Gianluca, 2015, "New Accounting Rules for Loan Loss Provisions in Europe: Much Ado about Nothing?," MPRA Paper, University Library of Munich, Germany, number 64266, Jan, revised 10 May 2015.
• Cavalieri, Duccio, 2015, "Structural interdependence in monetary economics: theoretical assessment and policy implications," MPRA Paper, University Library of Munich, Germany, number 65526, Jul.
• Cavalieri, Duccio, 2015, "Structural interdependence in monetary economics: theoretical assessment and policy implications," MPRA Paper, University Library of Munich, Germany, number 65528, Jul.
• Perederiy, Volodymyr, 2015, "Endogenous derivation and forecast of lifetime PDs," MPRA Paper, University Library of Munich, Germany, number 65679, Jul.
• Popoola, Oluwatoyin Muse Johnson & Che-Ahmad, Ayoib & Samsudin, Rose Shamsiah, 2015, "Forensic Accountant and Auditor Knowledge and Skills Requirements for Task Performance Fraud Risk Assessment in the Nigerian Public Sector," MPRA Paper, University Library of Munich, Germany, number 66655, Feb, revised 15 Jun 2015.
• Baloch, Muhammad Saad, 2015, "Does The Accrual Anomaly Exists In Stock Market? Evidence From Pakistan," MPRA Paper, University Library of Munich, Germany, number 67618, Sep.
• Prempeh, Kwadwo Boateng & Twumasi, Patrick & Kyeremeh, Kwadwo, 2015, "Assessment of financial control practices in Polytechnics in Ghana. A case study of Sunyani Polytechnic," MPRA Paper, University Library of Munich, Germany, number 68083, Sep.
• Toms, Steven, 2015, "Fraud and Financial Scandals: A Historical Analysis of Opportunity and Impediment," MPRA Paper, University Library of Munich, Germany, number 68255, Dec.
• Azimi, Mohammad Naim, 2015, "Impact of Organization Internal Factors on Ethical Intensity of Accountants in Afghanistan," MPRA Paper, University Library of Munich, Germany, number 69532, Jun, revised 10 Aug 2015.
• Bukša Tezzele, Ružica & De Amicis, Raffaele, 2015, "The role of technology and citizens' involvement in smart, inclusive and sustainable urban development," MPRA Paper, University Library of Munich, Germany, number 70077, Nov.
• Cimafranca, Jan Linster & Capuyan, Beverly & Cabilla, Fabien & Cansancio, Angelique & Villaflor-Balacy, Garnette Mae, 2015, "The Influence of School Ability Measures on Accounting Competencies: A Path Analysis," MPRA Paper, University Library of Munich, Germany, number 72372, Dec, revised 05 Jul 2016.
• Waemustafa, Waeibrorheem & Abdullah, Azrul, 2015, "Mode of Islamic Bank Financing: Does Effectiveness of Shariah Supervisory Board Matter?," MPRA Paper, University Library of Munich, Germany, number 72766.
• Ozili, Peterson K, 2015, "Forensic Accounting and Fraud: A Review of Literature and Policy Implications," MPRA Paper, University Library of Munich, Germany, number 77236.
• Munte, Mei Hotma Mariati, 2015, "Analisis Pengaruh Sistem Penggajian Terhadap Kinerja Karyawan Pada Pt. Givemas Garmindo Medan
  [Payroll System Analysis On The Performance Of Employees Givemas Garmindo In Medan]," MPRA Paper, University Library of Munich, Germany, number 77542, Feb.