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

• Serhiy Bardash & Inna Kopchykova, 2016, "Classification of Product Losses of Supermarkets," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 8-15, September.
• Yana Ishchenko, 2016, "Accounting of Agricultural Land Use in Case of Emphyteusis," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 34-39, December.
• Serhiy Ostapchuk & Lesya Volyak, 2016, "Agricultural Land Use in Ukraine: Analysis of Development Trends and Accounting in Conditions of Potential Establishment of the Leasehold Market," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 46-59, December.
• Tetyana Plakhtiy, 2016, "Historical Analysis of Development of Concept of Qualitative Characteristics of Accounting Information," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 60-68, December.
• Nataliya Pravdyuk, 2016, "Agrarian Receipts as an Alternative Form of Crediting Agricultural Entities: Accounting Aspect," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 69-79, December.
• Serhiy Bardash, 2016, "Ontology of Accounting Theory Multi-Variance," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 8-15, December.
• Kateryna Siukhina, 2016, "Interrelation of the Reserve for Expected and Incurred Losses and Revaluation Reserve and Their Presentation in the Banks' Accounting," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 80-86, December.
• Carmen B. Ríos-Figueroa, 2016, "An Examination Of The Impact Of Culture On Ifrs Risk Disclosures For Firms That Cross- List In The U.S," Accounting & Taxation, The Institute for Business and Finance Research, volume 8, issue 1, pages 59-67.
• Venus C. Ibarra & Corazon A. Cosico, 2016, "Awareness Of Human Resource Accounting Practices And Costing: Evidence From The Philippines," Global Journal of Business Research, The Institute for Business and Finance Research, volume 10, issue 4, pages 27-42.
• Burak Dolar, 2016, "Income Smoothing Practices Of Us Banks Around The 2008 Financial Crisis," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, volume 10, issue 1, pages 1-11.
• Davide Scaltrito, 2016, "Is Voluntary Disclosure Value Relevant? Evidence From Italian Listed Companies," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, volume 10, issue 2, pages 17-30.
• Thomas A. Buchman & Peter Harris & Michelle Liu, 2016, "Gaap Vs. Ifrs Treatment Of Leases And The Impact On Financial Ratios," Review of Business and Finance Studies, The Institute for Business and Finance Research, volume 7, issue 1, pages 93-104.
• William E. Bealing, Jr & Edward Pitingolo, 2016, "A Chinese Kandi Recipe: One Part Sustainability And One Part Entrepreneurial Spirit," Review of Business and Finance Studies, The Institute for Business and Finance Research, volume 7, issue 2, pages 11-20.
• LuminiÈ›a IONESCU, 2016, "The Role of the Professional Accountants in Business Administration," International Conference on Economic Sciences and Business Administration, Spiru Haret University, volume 3, issue 1, pages 184-188, October.
• Tejedo Romero, Francisca, 2016, "Información De Los Recursos Intangibles Ocultos: ¿Memorias De Sostenibilidad O Informe Anual? / Information Hidden Intangible Resources: Sustainability Or Annual Reports?," European Research on Management and Business Economics (ERMBE), Academia Europea de Dirección y Economía de la Empresa (AEDEM), volume 22, issue 2, pages 101-109.
• Tetsuya Adachi & Takashi Asano & Tatsushi Okuda, 2016, "Simultaneous Estimation of Cost of Equity and Expected Earnings of Individual Firms with the Residual Income Model," IMES Discussion Paper Series, Institute for Monetary and Economic Studies, Bank of Japan, number 16-E-09, Aug.
• Tetsuya Adachi & Takashi Asano & Tatsushi Okuda, 2016, "Simultaneous Estimation of Cost of Equity and Expected Earnings of Individual Firms with the Residual Income Model," Monetary and Economic Studies, Institute for Monetary and Economic Studies, Bank of Japan, volume 34, pages 1-38, November.
• Subrata Sarakar, 2016, "Compliance in letter and compliance in spirit? - Evidence from board and audit committee meetings in India," Indira Gandhi Institute of Development Research, Mumbai Working Papers, Indira Gandhi Institute of Development Research, Mumbai, India, number 2016-015, May.
• Rabih Nehme & Abdullah Al Mutawa & Mohammad Jizi, 2016, "Dysfunctional behavior of external auditors the collision of time budget and time deadline evidence from a developing country," Journal of Developing Areas, Tennessee State University, College of Business, volume 50, issue 1, pages 373-388, January-M.
• Andrews Owusu, 2016, "What Drives Corporate Governance Quality In Emerging African Economies? Evidence From Ghana," Journal of Developing Areas, Tennessee State University, College of Business, volume 50, issue 4, pages 97-111, October-D.
• Junjian Gu & HU Dan Semba, 2016, "Can overseas investment improve earnings quality?," Journal of Developing Areas, Tennessee State University, College of Business, volume 50, issue 5, pages 27-40, Special I.
• Omar Al Farooque, 2016, "Sustainable financial reporting practice in Australian companies - does quality matter?," Journal of Developing Areas, Tennessee State University, College of Business, volume 50, issue 6, pages 175-189, Special I.
• Cristhian Mellado & Surendranath R. Jory & Thanh N. Ngo, 2016, "Do Option Traders Target Firms With Poor Earnings Quality," 2016 Papers, Job Market Papers, number pme563, Jan.
• Michael Firth & Sonia Wong & Qingquan Xin & Ho Yin Yick, 2016, "Regulatory Sanctions on Independent Directors and Their Consequences to the Director Labor Market: Evidence from China," Journal of Business Ethics, Springer, volume 134, issue 4, pages 693-708, April, DOI: 10.1007/s10551-014-2391-5.
• Kun Tracy Wang & Dejia Li, 2016, "Market Reactions to the First-Time Disclosure of Corporate Social Responsibility Reports: Evidence from China," Journal of Business Ethics, Springer, volume 138, issue 4, pages 661-682, November, DOI: 10.1007/s10551-015-2775-1.
• Shujun Ding & Chunxin Jia & Zhenyu Wu, 2016, "Mutual Fund Activism and Market Regulation During the Pre-IFRS Period: The Case of Earnings Informativeness in China from an Ethical Perspective," Journal of Business Ethics, Springer, volume 138, issue 4, pages 765-785, November, DOI: 10.1007/s10551-015-2797-8.
• Yuanto Kusnadi & Kwong Sin Leong & Themin Suwardy & Jiwei Wang, 2016, "Audit Committees and Financial Reporting Quality in Singapore," Journal of Business Ethics, Springer, volume 139, issue 1, pages 197-214, November, DOI: 10.1007/s10551-015-2679-0.
• Mircea Epure, 2016, "Benchmarking for routines and organizational knowledge: a managerial accounting approach with performance feedback," Journal of Productivity Analysis, Springer, volume 46, issue 1, pages 87-107, August, DOI: 10.1007/s11123-016-0475-1.
• Hua-Wei Huang & Mai Dao & James Fornaro, 2016, "Corporate governance, SFAS 157 and cost of equity capital: evidence from US financial institutions," Review of Quantitative Finance and Accounting, Springer, volume 46, issue 1, pages 141-177, January, DOI: 10.1007/s11156-014-0465-1.
• Yan-Jie Yang & Jungpao Kang & Ruey-Ching Lin & Joshua Ronen, 2016, "Auditor selection within a business group: evidence from Taiwan," Review of Quantitative Finance and Accounting, Springer, volume 46, issue 2, pages 195-215, February, DOI: 10.1007/s11156-014-0467-z.
• Bill Francis & Iftekhar Hasan & Lingxiang Li, 2016, "Abnormal real operations, real earnings management, and subsequent crashes in stock prices," Review of Quantitative Finance and Accounting, Springer, volume 46, issue 2, pages 217-260, February, DOI: 10.1007/s11156-014-0468-y.
• Re-Jin Guo & Nan Zhou, 2016, "Innovation capability and post-IPO performance," Review of Quantitative Finance and Accounting, Springer, volume 46, issue 2, pages 335-357, February, DOI: 10.1007/s11156-014-0471-3.
• Ling Lin, 2016, "Institutional ownership composition and accounting conservatism," Review of Quantitative Finance and Accounting, Springer, volume 46, issue 2, pages 359-385, February, DOI: 10.1007/s11156-014-0472-2.
• Shiyou Li & Emeka Nwaeze & Jennifer Yin, 2016, "Earnings management in the electric utility industry: profit incentives," Review of Quantitative Finance and Accounting, Springer, volume 46, issue 3, pages 633-660, April, DOI: 10.1007/s11156-014-0481-1.
• Mustafa Ciftci & Nan Zhou, 2016, "Capitalizing R&D expenses versus disclosing intangible information," Review of Quantitative Finance and Accounting, Springer, volume 46, issue 3, pages 661-689, April, DOI: 10.1007/s11156-014-0482-0.
• Nicole Thorne Jenkins & Michael D. Kimbrough & Juan Wang, 2016, "The extent of informational efficiency in the credit default swap market: evidence from post-earnings announcement returns," Review of Quantitative Finance and Accounting, Springer, volume 46, issue 4, pages 725-761, May, DOI: 10.1007/s11156-014-0484-y.
• Lucy Lim, 2016, "Dual-class versus single-class firms: information asymmetry," Review of Quantitative Finance and Accounting, Springer, volume 46, issue 4, pages 763-791, May, DOI: 10.1007/s11156-014-0485-x.
• Kun Yu, 2016, "Excess of the PBO over the ABO and hard pension freezes," Review of Quantitative Finance and Accounting, Springer, volume 46, issue 4, pages 819-846, May, DOI: 10.1007/s11156-014-0487-8.
• Mingzhi Liu & Michel Magnan, 2016, "Conditional conservatism and the yield spread of corporate bond issues," Review of Quantitative Finance and Accounting, Springer, volume 46, issue 4, pages 847-879, May, DOI: 10.1007/s11156-014-0489-6.
• Yu Liu & Zuobao Wei & Feixue Xie, 2016, "CFO gender and earnings management: evidence from China," Review of Quantitative Finance and Accounting, Springer, volume 46, issue 4, pages 881-905, May, DOI: 10.1007/s11156-014-0490-0.
• Evangelos C. Charalambakis & Ian Garrett, 2016, "On the prediction of financial distress in developed and emerging markets: Does the choice of accounting and market information matter? A comparison of UK and Indian Firms," Review of Quantitative Finance and Accounting, Springer, volume 47, issue 1, pages 1-28, July, DOI: 10.1007/s11156-014-0492-y.
• Curtis Nicholls, 2016, "The impact of SEC investigations and accounting and auditing enforcement releases on firms’ cost of equity capital," Review of Quantitative Finance and Accounting, Springer, volume 47, issue 1, pages 57-82, July, DOI: 10.1007/s11156-014-0494-9.
• Jonathan A. Milian, 2016, "Insider sales based on short-term earnings information," Review of Quantitative Finance and Accounting, Springer, volume 47, issue 1, pages 109-128, July, DOI: 10.1007/s11156-014-0496-7.
• Troy Pollard, 2016, "Sneaking in the back door? An evaluation of reverse mergers and IPOs," Review of Quantitative Finance and Accounting, Springer, volume 47, issue 2, pages 305-341, August, DOI: 10.1007/s11156-015-0502-8.
• Chii-Shyan Kuo & Xu Wang & Shih-Ti Yu, 2016, "Investor perception of managerial discretion in valuing stock options: an empirical examination," Review of Quantitative Finance and Accounting, Springer, volume 47, issue 3, pages 733-773, October, DOI: 10.1007/s11156-015-0518-0.
• Shu Feng & Chun-Yu Ho, 2016, "The real option approach to adoption or discontinuation of a management accounting innovation: the case of activity-based costing," Review of Quantitative Finance and Accounting, Springer, volume 47, issue 3, pages 835-856, October, DOI: 10.1007/s11156-015-0522-4.
• Charlene P. Spiceland & Leo L. Yang & Joseph H. Zhang, 2016, "Accounting quality, debt covenant design, and the cost of debt," Review of Quantitative Finance and Accounting, Springer, volume 47, issue 4, pages 1271-1302, November, DOI: 10.1007/s11156-015-0538-9.
• Mami Koyama & Tomohisa Kitada & Takehisa Kajiwara, 2016, "Financial Risk, Main Bank System, and Cost Behavior: Empirical Evidence from Japan," Discussion Papers, Kobe University, Graduate School of Business Administration, number 2016-14, Dec.
• Ryo Kato & Hu Dan Semba, 2016, "Empirical Analysis on Industry Specialization of Audit Firms and Its Audit Quality," Keio-IES Discussion Paper Series, Institute for Economics Studies, Keio University, number 2016-014, Jun.
• Victor Munteanu & Lavinia Copinschi & Carmen Luschi & Anda Laceanu, 2016, "Considerations On Value Added Tax Implications On The Entity’s Performance," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 8, issue 2, pages 105-111, June.
• Victor Munteanu & Lavinia Copinschi & Carmen Luschi & Anda Laceanu, 2016, "Internal Audit – Determinanat Factor In Preventing And Detecting Fraud Related Activity To Public Entities Financial Accounting," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 8, issue 2, pages 14-21, June.
• Samuel F. Johnson-Rokosu & Rasaq A. Olanrewaju, 2016, "Corporate Sustainability Reporting Practice In An Emerging Market: A Case Of Listed Companies In Nigeria," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 8, issue 2, pages 148-156, June.
• Victor Munteanu & Lavinia Copinschi & Carmen Luschi & Anda Laceanu, 2016, "Financial Accounting Information System – Premise Of Managerial Act," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 8, issue 2, pages 88-92, June.
• Gheorghe Lepadatu, 2016, "Liberty And Concordance In Book-Keeping," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 8, issue 3, pages 20-26, September.
• Gheorghe Lepadatu, 2016, "Corruption And Tax Evasion In Romania," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 8, issue 4, pages 16-21, December.
• Gheorghe Lepadatu, 2016, "The New Accounting And The Ifrs Requests. The Payment Based On Shares (Ifrs 2) – Request Of The European Development And Globalization," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 8, issue 4, pages 22-29, December.
• Gheorghe Lepadatu, 2016, "The Role Of Financial Statements In The Management Of Reporting Companies," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 8, issue 4, pages 48-55, December.
• Victor Munteanu & Lavinia Copcinschi & Carmen Luschi & Anda Laceanu, 2016, "Considerations On Value Added Tax Implications On The Entity’s Performance," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 8, issue 4, pages 81-88, December.
• Victor Munteanu & Alice Tinta, 2016, "Considerations on the Integration of Environmental Information in the Entity's Financial Accounting System," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 2, issue 1, pages 11-24, March.
• Mulia Saputra & Darwanis & Sonny Maria M. Hutahaean, 2016, "The Effect of Financial Management Knowledge, Competence and Supervision Act of the Government’s Internal Control Officer on the Quality of Government’s Performance Accountability Report Evaluation," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 2, issue 2, pages 20-31, June.
• Amar Rinanda Lubis & Erlina & Zainul Bahri Torong, 2016, "Factors Which Influenced the Success of the Implementation of the Regulation of the Minister of Home Affairs Number 59 of 2007 in North Sumatera Provincial Government," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 2, issue 2, pages 76-87, June.
• Keishi Fujiyama, 2016, "Asset Impairment Accounting Decisions and Employee Downsizing in Japan," Discussion Paper Series, Research Institute for Economics & Business Administration, Kobe University, number DP2016-10, Mar, revised Apr 2018.
• Kazunori Miwa, 2016, "Welfare Effects of Endogenous Information Acquisition and Disclosure in Duopoly Markets," Discussion Paper Series, Research Institute for Economics & Business Administration, Kobe University, number DP2016-17, Mar.
• Masahiro Enomoto & Tomoyasu Yamaguchi, 2016, "The Impact of Japanese Regulatory Changes on Accrual-Based and Real Earnings Management," Discussion Paper Series, Research Institute for Economics & Business Administration, Kobe University, number DP2016-18, Apr.
• Stephen Penman, 2016, "Conservatism as a Defining Principle for Accounting," The Japanese Accounting Review, Research Institute for Economics & Business Administration, Kobe University, volume 6, pages 1-16, December.
• Mingzi Song & Naoto Oshiro & Akinobu Shuto, 2016, "Predicting Accounting Fraud: Evidence from Japan," The Japanese Accounting Review, Research Institute for Economics & Business Administration, Kobe University, volume 6, pages 17-63, December.
• Ge Bai & Ranjani Krishnan, 2016, "Effects of Ambiguous Common Uncertainty on Employee Preference for Relative Performance Contracts," The Japanese Accounting Review, Research Institute for Economics & Business Administration, Kobe University, volume 6, pages 65-93, December.
• Yuto Yoshinaga, 2016, "Market-Wide Cost of Capital Impacts on the Aggregate Earnings-Returns Relation: Evidence from Japan," The Japanese Accounting Review, Research Institute for Economics & Business Administration, Kobe University, volume 6, pages 95-122, December.
• Robert Stone, 2016, "Fraud, security, and Controls in Small Businesses: A Proposed Research Agenda," Journal of Business, LAR Center Press, volume 1, issue 3, pages 15-21, July.
• Mária Juhász Várkonyi, 2016, "Challenges of Establishing and Operating Social Enterprises," Theory Methodology Practice (TMP), Faculty of Economics, University of Miskolc, volume 12, issue 02, pages 68-74.
• 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.
• Benjamin Benoit & Stéphanie Chatelain-Ponroy, 2016, "Du modèle « enabling » au contrôle capacitant:état de l’art et perspectives - From the Enabling MODEL to the Enabling Control, A literature review and prospects," Revue Finance Contrôle Stratégie, revues.org, volume 19, issue 4, pages 81-116., June.
• Lucile Veran, 2016, "La relation entre les coûts et la qualité des soins : une alliance profitable pour les établissements de santé ? The relationship between costs and quality of care : a profitable alliance for hospitals ?," Working Papers CREGO, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations, number 1160401, Apr.
• Larmande, Larmande, 2016, "Shareholders’ Demand for Conservatism? Accounting Conservatism, Earnings Management, and the Stewardship Value of Information," HEC Research Papers Series, HEC Paris, number 1104, Jun.
• Wu, Han & Hope, Ole-Kristian & Zhao, Wuyang, 2016, "Blockholder Exit Threats in the Presence of Private Benefits of Control," HEC Research Papers Series, HEC Paris, number 1180, Dec.
• Colangelo, Antonio, 2016, "The statistical classification of cash pooling activities," Statistics Paper Series, European Central Bank, number 16, Jul.
• Lee, Charles M. C. & So, Eric C., 2016, "Uncovering Expected Returns: Information in Analyst Coverage Proxies," Research Papers, Stanford University, Graduate School of Business, number 3367, Jan.
• Shokrollah Khajavi & Akbar Zare, 2016, "The Effect of Audit Quality on Stock Crash Risk in Tehran Stock Exchange," International Journal of Economics and Financial Issues, International Journal of Economics and Financial Issues, volume 6, issue 1, pages 20-25.
• Kai-Ling Chen & Shen-Ho Chang & Teng-Shih Wang, 2016, "Do Personnel Stability, Family Business and Auditor Influence Financial Restatement?," International Journal of Economics and Financial Issues, International Journal of Economics and Financial Issues, volume 6, issue 1, pages 245-251.
• Ji-Hye Park & Joong-Seok Cho, 2016, "The Effect of Earnings Recognition on Firm-Specific Information Variation," International Journal of Economics and Financial Issues, International Journal of Economics and Financial Issues, volume 6, issue 2, pages 386-391.
• Woo Sung Kim, 2016, "Determinants of Corporate Trade Credit: An Empirical Study on Korean Firms," International Journal of Economics and Financial Issues, International Journal of Economics and Financial Issues, volume 6, issue 2, pages 414-419.
• Panagiotis Dimitropoulos, 2016, "Audit Selection in the European Football Industry under Union of European Football Associations Financial Fair Play," International Journal of Economics and Financial Issues, International Journal of Economics and Financial Issues, volume 6, issue 3, pages 901-906.
• Mohammad-Hossein Setayesh & Gholamreza Rezaei & Mostafa Kazemnezhad, 2016, "Corporate Governance, Investment in Research and Development and Company Performance: A Data Envelopment Analysis Approach Based on Data from a Developing Country," International Journal of Economics and Financial Issues, International Journal of Economics and Financial Issues, volume 6, issue 3, pages 1114-1122.
• Anak Agung Gde Satia Utama & Reza Renaldi Mirhard, 2016, "The Influence of Sustainability Report Disclosure as Moderating Variable towards the Impact of Intellectual Capital on Company's Performance," International Journal of Economics and Financial Issues, International Journal of Economics and Financial Issues, volume 6, issue 3, pages 1262-1269.
• Yuriy Ivanovich Sigidov & Marina Aleksandrovna Korovina & Aleksander Ivanovich Trubilin & Viktor Vilenovich Govdya & Nadezhda Konstantinovna Vasilieva, 2016, "Creation of Provision for Doubtful Debts," International Journal of Economics and Financial Issues, International Journal of Economics and Financial Issues, volume 6, issue 4, pages 1542-1549.
• Marina V. Shtiller & Vera L. Nazarova & Irina V. Selezneva & Oksana Yu. Kogut & Lilia M. Bekenova & Aygul S. Jondelbayeva & Valeri A. Korvyakov, 2016, "Tax Risks in the Company's Accounting System: Essence, Identification and Control," International Journal of Economics and Financial Issues, International Journal of Economics and Financial Issues, volume 6, issue 4, pages 1791-1797.
• Zaroug Osman Bilal & Omar Mohammad Durrah & Tariq Mohamed Atiya, 2016, "Comparative Study on Performance of Islamic Banks and Conventional Banks: Evidence from Oman," International Journal of Economics and Financial Issues, International Journal of Economics and Financial Issues, volume 6, issue 4, pages 1835-1841.
• Maria Evgenievna Skachkova & Olga Jurjevna Lepikhina, 2016, "Methods of Standard Rates of Financial Expenses Calculation on Landscaped Areas Maintenance (on the example of St. Petersburg, Russia)," International Journal of Economics and Financial Issues, International Journal of Economics and Financial Issues, volume 6, issue 4, pages 1851-1857.
• Antonio Angelo Romano & Giuseppe Scandurra & Alfonso Carfora, 2016, "Estimating the Impact of Feed-in Tariff Adoption: Similarities and Divergences among Countries through a Propensity-score Matching Method," International Journal of Energy Economics and Policy, International Journal of Energy Economics and Policy, volume 6, issue 2, pages 144-151.
• Gianpaolo Iazzolino & Rossella Gabriele, 2016, "Energy Efficiency and Sustainable Development: An Analysis of Financial Reliability in Energy Service Companies Industry," International Journal of Energy Economics and Policy, International Journal of Energy Economics and Policy, volume 6, issue 2, pages 222-233.
• Hamzah Al-Mawali & Tri-Dung Lam, 2016, "Customer Accounting and Environmental Uncertainty: Sequential Explanatory Study," International Review of Management and Marketing, International Review of Management and Marketing, volume 6, issue 3, pages 532-543.
• Amara Tijani, 2016, "An Empirical Investigation on the Effectiveness of Environmental Policies," International Review of Management and Marketing, International Review of Management and Marketing, volume 6, issue 3, pages 422-431.
• Ahmet ÖZCAN, 2016, "UMS 12 Gelir Vergileri Standardý Çerçevesinde Ertelenmiþ Verginin Muhasebeleþtirilmesi," Isletme ve Iktisat Calismalari Dergisi, Econjournals, volume 4, issue 4, pages 144-150.
• Alina Georgiana Motoi & Aurelia Dumitru & Liviu Curelaru, 2016, "Basic Accounting in European Projects," Annals of the University of Craiova for Journalism, Communication and Management, Department of Communication, Journalism and Education Sciences, University of Craiova, volume 2, issue 1, pages 119-130, October.
• Mariana Man & Maria Ciurea, 2016, "Transparency of Accounting Information in Achieving Good Corporate Governance. True View and Fair Value," Social Sciences and Education Research Review, Department of Communication, Journalism and Education Sciences, University of Craiova, volume 3, issue 1, pages 41-62, May.
• Alina-Georgiana Motoi & Aurelia Dumitru, 2016, "The General Framework Of Accounting Within The Projects Financed From Structural Funds," Social Sciences and Education Research Review, Department of Communication, Journalism and Education Sciences, University of Craiova, volume 3, issue 2, pages 55-70, December.
• He, Guanming, 2016, "Fiscal Support and Earnings Management," The International Journal of Accounting, Elsevier, volume 51, issue 1, pages 57-84, DOI: 10.1016/j.intacc.2016.01.009.
• Ntim, Collins G., 2016, "Corporate governance, corporate health accounting, and firm value: The case of HIV/AIDS disclosures in Sub-Saharan Africa," The International Journal of Accounting, Elsevier, volume 51, issue 2, pages 155-216, DOI: 10.1016/j.intacc.2016.04.006.
• Perkins, Jon D., 2016, "Discussion of “Security Returns and Volume Responses around International Financial Reporting Standards (IFRS) Earnings Announcements”," The International Journal of Accounting, Elsevier, volume 51, issue 2, pages 266-270, DOI: 10.1016/j.intacc.2016.04.004.
• Olibe, Kingsley O., 2016, "Response to Discussion of “Security Returns and Volume Responses around International Financial Reporting Standards (IFRS) Earnings Announcements”," The International Journal of Accounting, Elsevier, volume 51, issue 2, pages 271-274, DOI: 10.1016/j.intacc.2016.04.005.
• Sami, Heibatollah, 2016, "Discussion of “Determinants of the Quality of Corporate Carbon Management Systems: An International Study”," The International Journal of Accounting, Elsevier, volume 51, issue 2, pages 306-309, DOI: 10.1016/j.intacc.2016.04.008.
• Kim, Oksana, 2016, "The IFRS Adoption Reform through the Lens of Neoinstitutionalism: The Case of the Russian Federation," The International Journal of Accounting, Elsevier, volume 51, issue 3, pages 345-362, DOI: 10.1016/j.intacc.2016.07.001.
• Houqe, Muhammad Nurul & Monem, Reza M., 2016, "IFRS Adoption, Extent of Disclosure, and Perceived Corruption: A Cross-Country Study," The International Journal of Accounting, Elsevier, volume 51, issue 3, pages 363-378, DOI: 10.1016/j.intacc.2016.07.002.
• Kitching, Karen & Mashruwala, Raj & Pevzner, Mikhail, 2016, "Culture and Cost Stickiness: A Cross-country Study," The International Journal of Accounting, Elsevier, volume 51, issue 3, pages 402-417, DOI: 10.1016/j.intacc.2016.07.010.
• Kitagawa, Norio & Okuda, Shin’ya, 2016, "Management Forecasts, Idiosyncratic Risk, and the Information Environment," The International Journal of Accounting, Elsevier, volume 51, issue 4, pages 487-503, DOI: 10.1016/j.intacc.2016.10.002.
• Al-Hadi, Ahmed & Taylor, Grantley & Al-Yahyaee, Khamis Hamed, 2016, "Ruling Family Political Connections and Risk Reporting: Evidence from the GCC," The International Journal of Accounting, Elsevier, volume 51, issue 4, pages 504-524, DOI: 10.1016/j.intacc.2016.10.004.
• Felix, Robert, 2016, "Examining the spread of high quality reporting through the corporate network," Advances in accounting, Elsevier, volume 32, issue C, pages 31-41, DOI: 10.1016/j.adiac.2016.01.001.
• Chen, Yu & Eshleman, John Daniel & Soileau, Jared S., 2016, "Board Gender Diversity and Internal Control Weaknesses," Advances in accounting, Elsevier, volume 33, issue C, pages 11-19, DOI: 10.1016/j.adiac.2016.04.005.
• Eiler, Lisa & Kutcher, Lisa, 2016, "SEC comment letters related to permanently reinvested earnings," Advances in accounting, Elsevier, volume 34, issue C, pages 110-116, DOI: 10.1016/j.adiac.2016.07.009.
• Christ, Margaret H. & Emett, Scott A. & Tayler, William B. & Wood, David A., 2016, "Compensation or feedback: Motivating performance in multidimensional tasks," Accounting, Organizations and Society, Elsevier, volume 50, issue C, pages 27-40, DOI: 10.1016/j.aos.2016.03.003.
• Kouaib, Amel & Jarboui, Anis, 2016, "Real earnings management in innovative firms: Does CEO profile make a difference?," Journal of Behavioral and Experimental Finance, Elsevier, volume 12, issue C, pages 40-54, DOI: 10.1016/j.jbef.2016.09.002.
• Laitinen, Erkki K. & Suvas, Arto, 2016, "Financial distress prediction in an international context: Moderating effects of Hofstede’s original cultural dimensions," Journal of Behavioral and Experimental Finance, Elsevier, volume 9, issue C, pages 98-118, DOI: 10.1016/j.jbef.2015.11.003.
• Yekini, Liafisu Sina & Wisniewski, Tomasz Piotr & Millo, Yuval, 2016, "Market reaction to the positiveness of annual report narratives," The British Accounting Review, Elsevier, volume 48, issue 4, pages 415-430, DOI: 10.1016/j.bar.2015.12.001.
• Kallunki, Juha-Pekka & Mikkonen, Jenni & Nilsson, Henrik & Setterberg, Hanna, 2016, "Tax noncompliance and insider trading," Journal of Corporate Finance, Elsevier, volume 36, issue C, pages 157-173, DOI: 10.1016/j.jcorpfin.2015.12.005.
• Kubick, Thomas R. & Lockhart, G. Brandon, 2016, "Do external labor market incentives motivate CEOs to adopt more aggressive corporate tax reporting preferences?," Journal of Corporate Finance, Elsevier, volume 36, issue C, pages 255-277, DOI: 10.1016/j.jcorpfin.2015.12.003.
• de Mel, Suresh & Herath, Dammika & McKenzie, David & Pathak, Yuvraj, 2016, "Radio frequency (un)identification: Results from a proof-of-concept trial of the use of RFID technology to measure microenterprise turnover in Sri Lanka," Development Engineering, Elsevier, volume 1, issue C, pages 4-11, DOI: 10.1016/j.deveng.2015.06.001.
• Ma, Liangbo & Ma, Shiguang & Tian, Gary, 2016, "Family control, accounting misstatements, and market reactions to restatements: Evidence from China," Emerging Markets Review, Elsevier, volume 28, issue C, pages 1-27, DOI: 10.1016/j.ememar.2016.06.001.
• Campa, Domenico & Hajbaba, Amir, 2016, "Do targets grab the cash in takeovers: The role of earnings management," International Review of Financial Analysis, Elsevier, volume 44, issue C, pages 56-64, DOI: 10.1016/j.irfa.2016.01.008.
• Iatridis, George Emmanuel, 2016, "Financial reporting language in financial statements: Does pessimism restrict the potential for managerial opportunism?," International Review of Financial Analysis, Elsevier, volume 45, issue C, pages 1-17, DOI: 10.1016/j.irfa.2016.02.004.
• Huang, Haijie & Lee, Edward & Lyu, Changjiang & Zhu, Zhenmei, 2016, "The effect of accounting academics in the boardroom on the value relevance of financial reporting information," International Review of Financial Analysis, Elsevier, volume 45, issue C, pages 18-30, DOI: 10.1016/j.irfa.2016.02.003.
• Simlai, Prodosh E., 2016, "Time-varying risk, mispricing attributes, and the accrual premium," International Review of Financial Analysis, Elsevier, volume 48, issue C, pages 150-161, DOI: 10.1016/j.irfa.2016.09.014.
• Baschieri, Giulia & Carosi, Andrea & Mengoli, Stefano, 2016, "Does the earnings quality matter? Evidence from a quasi-experimental setting," Finance Research Letters, Elsevier, volume 19, issue C, pages 146-157, DOI: 10.1016/j.frl.2016.07.006.
• Choi, Jung Ho & Kalay, Alon & Sadka, Gil, 2016, "Earnings news, expected earnings, and aggregate stock returns," Journal of Financial Markets, Elsevier, volume 29, issue C, pages 110-143, DOI: 10.1016/j.finmar.2016.02.001.
• Kanagaretnam, Kiridaran & Zhang, Gaiyan & Zhang, Sanjian Bill, 2016, "CDS pricing and accounting disclosures: Evidence from U.S. bank holding corporations around the recent financial crisis," Journal of Financial Stability, Elsevier, volume 22, issue C, pages 33-44, DOI: 10.1016/j.jfs.2015.11.001.
• Peng, Emma Y. & Yan, An & Yan, Meng, 2016, "Accounting accruals, heterogeneous investor beliefs, and stock returns," Journal of Financial Stability, Elsevier, volume 24, issue C, pages 88-103, DOI: 10.1016/j.jfs.2016.04.011.
• Yaari, Uzi & Nikiforov, Andrei & Kahya, Emel & Shachmurove, Yochanan, 2016, "Finance methodology of Free Cash Flow," Global Finance Journal, Elsevier, volume 29, issue C, pages 1-11, DOI: 10.1016/j.gfj.2015.05.003.
• Maurer, Raimond & Mitchell, Olivia S. & Rogalla, Ralph & Siegelin, Ivonne, 2016, "Accounting and actuarial smoothing of retirement payouts in participating life annuities," Insurance: Mathematics and Economics, Elsevier, volume 71, issue C, pages 268-283, DOI: 10.1016/j.insmatheco.2016.09.007.
• Chen, Zhihong & Li, Oliver Zhen & Zou, Hong, 2016, "Directors׳ and officers׳ liability insurance and the cost of equity," Journal of Accounting and Economics, Elsevier, volume 61, issue 1, pages 100-120, DOI: 10.1016/j.jacceco.2015.04.001.
• Dou, Yiwei & Khan, Mozaffar & Zou, Youli, 2016, "Labor unemployment insurance and earnings management," Journal of Accounting and Economics, Elsevier, volume 61, issue 1, pages 166-184, DOI: 10.1016/j.jacceco.2015.06.001.
• Hui, Kai Wai & Nelson, Karen K. & Yeung, P. Eric, 2016, "On the persistence and pricing of industry-wide and firm-specific earnings, cash flows, and accruals," Journal of Accounting and Economics, Elsevier, volume 61, issue 1, pages 185-202, DOI: 10.1016/j.jacceco.2015.06.003.
• Banker, Rajiv D. & Basu, Sudipta & Byzalov, Dmitri & Chen, Janice Y.S., 2016, "The confounding effect of cost stickiness on conservatism estimates," Journal of Accounting and Economics, Elsevier, volume 61, issue 1, pages 203-220, DOI: 10.1016/j.jacceco.2015.07.001.
• García Lara, Juan Manuel & García Osma, Beatriz & Penalva, Fernando, 2016, "Accounting conservatism and firm investment efficiency," Journal of Accounting and Economics, Elsevier, volume 61, issue 1, pages 221-238, DOI: 10.1016/j.jacceco.2015.07.003.
• Dhaliwal, Dan & Judd, J. Scott & Serfling, Matthew & Shaikh, Sarah, 2016, "Customer concentration risk and the cost of equity capital," Journal of Accounting and Economics, Elsevier, volume 61, issue 1, pages 23-48, DOI: 10.1016/j.jacceco.2015.03.005.
• Dhaliwal, Dan S. & Lamoreaux, Phillip T. & Litov, Lubomir P. & Neyland, Jordan B., 2016, "Shared auditors in mergers and acquisitions," Journal of Accounting and Economics, Elsevier, volume 61, issue 1, pages 49-76, DOI: 10.1016/j.jacceco.2015.01.005.
• Cai, Ye & Kim, Yongtae & Park, Jong Chool & White, Hal D., 2016, "Common auditors in M&A transactions," Journal of Accounting and Economics, Elsevier, volume 61, issue 1, pages 77-99, DOI: 10.1016/j.jacceco.2015.01.004.
• Arya, Anil & Mittendorf, Brian, 2016, "On the synergy between disclosure and investment beauty contests," Journal of Accounting and Economics, Elsevier, volume 61, issue 2, pages 255-273, DOI: 10.1016/j.jacceco.2015.11.003.
• Kim, Jeong-Bon & Li, Leye & Lu, Louise Yi & Yu, Yangxin, 2016, "Financial statement comparability and expected crash risk," Journal of Accounting and Economics, Elsevier, volume 61, issue 2, pages 294-312, DOI: 10.1016/j.jacceco.2015.12.003.
• Baldenius, Tim & Glover, Jonathan & Xue, Hao, 2016, "Relational contracts with and between agents," Journal of Accounting and Economics, Elsevier, volume 61, issue 2, pages 369-390, DOI: 10.1016/j.jacceco.2016.01.002.