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

• 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 Reporting," 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.
• Munte, Mei Hotma Mariati & Sitanggang, Thioly Theresia, 2015, "Pengaruh Rasio Keuangan Terhadap Pertumbuhan Laba Pada Industri Manufaktur Yang Terdaftar Di Bursa Efek Indonesia
  [Effect Of Financial Ratios On The Growth Of Profit In Manufacturing Industry Listed In Indonesia Stock Exchange]," MPRA Paper, University Library of Munich, Germany, number 77544, Mar.
• Abdullah, Azrul & Ku Ismail, Ku Nor Izah & Mat Isa, Norshamshina, 2015, "Risk Management Committee and Disclosure of Hedging Activities Information among Malaysian Listed Companies," MPRA Paper, University Library of Munich, Germany, number 77962.
• Abdullah, Azrul & Ku Ismail, Ku Nor Izah, 2015, "Hedging Activities Information and Risk Management Committee Effectiveness: Malaysian evidence," MPRA Paper, University Library of Munich, Germany, number 85026.
• Atanasov, Atanas, 2015, "Репутацията Във Финансовите Отчети На Българските Мобилни Оператори - Проблеми И Поуки
  [Goоdwill in the Financial Statements of Bulgarian Mobile Operators - Problems and Lessons]," MPRA Paper, University Library of Munich, Germany, number 86395, May.
• Evelyne Poincelot & Isabelle Chambost, 2015, "Etude exploratoire de l’impact des normes IFRS sur les politiques de couverture des risques financiers. Le cas des groupes cotés en France.- Exploratory study of the impact of the standards IFRS on the policies of risk coverage financial. The case of," Working Papers CREGO, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations, number 1150103, Jan.
• Becker , Sebastian, 2015, "When Organizations Deinstitutionalize Control Practices: A Multiple-Case Study of Budget Abandonment," HEC Research Papers Series, HEC Paris, number 1035, Jan.
• Larmande , Francois & Belze , Loïc & Schneider , Lorenz, 2015, "Pricing Model Management: Evidence from Employee Stock Option (Un)Fair Valuation," HEC Research Papers Series, HEC Paris, number 1103, Sep.
• Becker , Sebastian D & Mahlendorf , Matthias D & Schäffer , Utz & Thaten , Mario, 2015, "Budgeting in Times of Economic Crisis," HEC Research Papers Series, HEC Paris, number 1122, May.
• Cahn, Christophe & Balda, Fabrizio & Lemaire, Franck & Demarteau, Henri & Cano, José Ramón & Thiebot-Goget, Karelle & Holstein, Lars & Maza, Luis Ángel & Brites, Margarida & Burker, Matthias & Kalous,, 2015, "The Bank for the Accounts of Companies Harmonized (BACH) database," Statistics Paper Series, European Central Bank, number 11, Sep.
• Hou, Kewei & Zhang, Yinglei & Zhuang, Zili, 2015, "Understanding the Variation in the Information Content of Earnings: A Return Decomposition Analysis," Working Paper Series, Ohio State University, Charles A. Dice Center for Research in Financial Economics, number 2015-01, Jan.
• Armstrong, Christopher S. & Blouin, Jennifer L. & Jagolinzer, Alan D. & Larcker, David F., 2015, "Corporate Governance, Incentives, and Tax Avoidance," Research Papers, Stanford University, Graduate School of Business, number 2134, Feb.
• Daines, Robert M. & McQueen, Grant R. & Schonlau, Robert J., 2015, "Right on Schedule: CEO Option Grants and Opportunism," Research Papers, Stanford University, Graduate School of Business, number 3314, Apr.
• Israeli, Doron & Lee, Charles M. C. & Sridharan, Suhas A., 2015, "Is There a Dark Side to Exchange Traded Funds (ETFs)? An Information Perspective," Research Papers, Stanford University, Graduate School of Business, number 3322, Jul.
• Ming-Feng Hsu & Shiow-Ying Wen, 2015, "The Roles of Institutional Investors and Insiders in Earnings Management around Initial Public Offering Firms in Taiwan," International Journal of Economics and Financial Issues, Econjournals, volume 5, issue 2, pages 340-353.
• Mohamed Naceur Mahjoubi & Ezzeddine Abaoub, 2015, "Earnings Response Coefficient as a Measure of Market Expectations: Evidence from Tunis Stock Exchange," International Journal of Economics and Financial Issues, Econjournals, volume 5, issue 2, pages 377-389.
• Mawih Kareem Al-Ani, 2015, "A Strategic Framework to Use Payback Period in Evaluating the Capital Budgeting in Energy and Oil and Gas Sectors in Oman," International Journal of Economics and Financial Issues, Econjournals, volume 5, issue 2, pages 469-475.
• Fizza Tassadaq & Qaisar Ali Malik, 2015, "Creative Accounting and Financial Reporting: Model Development and Empirical Testing," International Journal of Economics and Financial Issues, Econjournals, volume 5, issue 2, pages 544-551.
• Ahmet Tanc & Kadir Gokoglan, 2015, "The Impact of Environmental Accounting on Strategic Management Accounting: A Research on Manufacturing Companies," International Journal of Economics and Financial Issues, Econjournals, volume 5, issue 2, pages 566-573.
• Fahmi Fadhl Al-Hosaini & Saudah Sofian, 2015, "A Review of Balanced Scorecard Framework in Higher Education Institution (HEIs)," International Review of Management and Marketing, Econjournals, volume 5, issue 1, pages 26-35.
• Noor Azmi Bin Hashim & Aliyu Olayemi Abdullateef & Bashir Danlami Sarkindaji, 2015, "The Moderating Infl uence of Trust on the Relationship between Institutional Image/Reputation, Perceived Value on Student Loyalty in Higher Education Institution," International Review of Management and Marketing, Econjournals, volume 5, issue 3, pages 122-128.
• Dilek ÞAHÝN, 2015, "Türkiye’nin ve G-8 Ülkelerinin Endüstri-Ýçi Ticaretinin Statik Analizi," Isletme ve Iktisat Calismalari Dergisi, Econjournals, volume 3, issue 4, pages 98-107.
• Janusz Grabara & Mircea Bunaciu, 2015, "The Existence of Disagreements in Organisational Entities - Source of the Occurrence of Conflicts at Work," Annals of the University of Craiova for Journalism, Communication and Management, Department of Communication, Journalism and Education Sciences, University of Craiova, volume 1, issue 1, pages 4-23, December.
• Aurelia Dumitru & Alina Georgiana Motoi & Andrei Bogdan Budica, 2015, "What kind of leader is a manager?," Annals of the University of Craiova for Journalism, Communication and Management, Department of Communication, Journalism and Education Sciences, University of Craiova, volume 1, issue 1, pages 50-60, December.
• Aurelia Dumitru, 2015, "The Accounting of the International Transactions: Book Review," Annals of the University of Craiova for Journalism, Communication and Management, Department of Communication, Journalism and Education Sciences, University of Craiova, volume 1, issue 1, pages 72-74, December.
• Elad, Charles, 2015, "The Development of Accounting in the Franc Zone Countries in Africa," The International Journal of Accounting, Elsevier, volume 50, issue 1, pages 75-100, DOI: 10.1016/j.intacc.2014.12.006.
• Braam, Geert & Nandy, Monomita & Weitzel, Utz & Lodh, Suman, 2015, "Accrual-based and real earnings management and political connections," The International Journal of Accounting, Elsevier, volume 50, issue 2, pages 111-141, DOI: 10.1016/j.intacc.2013.10.009.
• Qu, Xiaohui & Zhang, Guohua, 2015, "Value-relevance of Earnings and Book Value Over the Institutional Transition in China: The Suitability of Fair Value Accounting in This Emerging Market," The International Journal of Accounting, Elsevier, volume 50, issue 2, pages 195-223, DOI: 10.1016/j.intacc.2013.01.009.
• Bozzolan, Saverio & Fabrizi, Michele & Mallin, Christine A. & Michelon, Giovanna, 2015, "Corporate Social Responsibility and Earnings Quality: International Evidence," The International Journal of Accounting, Elsevier, volume 50, issue 4, pages 361-396, DOI: 10.1016/j.intacc.2015.10.003.
• Jaafar, Aziz & Thornton, John, 2015, "Tax Havens and Effective Tax Rates: An Analysis of Private versus Public European Firms," The International Journal of Accounting, Elsevier, volume 50, issue 4, pages 435-457, DOI: 10.1016/j.intacc.2015.10.005.
• Comprix, Joseph & Huang, Huichi, 2015, "Does auditor size matter? Evidence from small audit firms," Advances in accounting, Elsevier, volume 31, issue 1, pages 11-20, DOI: 10.1016/j.adiac.2015.03.007.
• Dong, Bei & Robinson, Dahlia & Robinson, Michael, 2015, "The market's response to earnings surprises after first-time going-concern modifications," Advances in accounting, Elsevier, volume 31, issue 1, pages 21-32, DOI: 10.1016/j.adiac.2015.03.001.
• Greiner, Adam J., 2015, "The effect of the fair value option on bank earnings and regulatory capital management: Evidence from realized securities gains and losses," Advances in accounting, Elsevier, volume 31, issue 1, pages 33-41, DOI: 10.1016/j.adiac.2015.03.005.
• Lin, Karen Jingrong & Karim, Khondkar E. & Carter, Clairmont, 2015, "Why does China's stock market have highly synchronous stock price movements? An information supply perspective," Advances in accounting, Elsevier, volume 31, issue 1, pages 68-79, DOI: 10.1016/j.adiac.2015.03.006.
• McDonough, Ryan P. & Shakespeare, Catherine M., 2015, "Fair value measurement capabilities, disclosure, and the perceived reliability of fair value estimates: A discussion of Bhat and Ryan (2015)," Accounting, Organizations and Society, Elsevier, volume 46, issue C, pages 96-99, DOI: 10.1016/j.aos.2015.05.003.
• Leung, Sidney & Parker, Lee & Courtis, John, 2015, "Impression management through minimal narrative disclosure in annual reports," The British Accounting Review, Elsevier, volume 47, issue 3, pages 275-289, DOI: 10.1016/j.bar.2015.04.002.
• Anagnostopoulou, Seraina C. & Tsekrekos, Andrianos E., 2015, "Earnings management in firms seeking to be acquired," The British Accounting Review, Elsevier, volume 47, issue 4, pages 351-375, DOI: 10.1016/j.bar.2014.07.001.
• Xiao, Gang, 2015, "Trading and earnings management: Evidence from China's non-tradable share reform," Journal of Corporate Finance, Elsevier, volume 31, issue C, pages 67-90, DOI: 10.1016/j.jcorpfin.2015.01.013.
• Gao, Lei & Zhang, Joseph H., 2015, "Firms’ earnings smoothing, corporate social responsibility, and valuation," Journal of Corporate Finance, Elsevier, volume 32, issue C, pages 108-127, DOI: 10.1016/j.jcorpfin.2015.03.004.
• Ng, Anthony C. & Rezaee, Zabihollah, 2015, "Business sustainability performance and cost of equity capital," Journal of Corporate Finance, Elsevier, volume 34, issue C, pages 128-149, DOI: 10.1016/j.jcorpfin.2015.08.003.
• Bernile, Gennaro & Sulaeman, Johan & Wang, Qin, 2015, "Institutional trading during a wave of corporate scandals: “Perfect Payday”?," Journal of Corporate Finance, Elsevier, volume 34, issue C, pages 191-209, DOI: 10.1016/j.jcorpfin.2015.07.004.
• Chahine, Salim & Mansi, Sattar & Mazboudi, Mohamad, 2015, "Media news and earnings management prior to equity offerings," Journal of Corporate Finance, Elsevier, volume 35, issue C, pages 177-195, DOI: 10.1016/j.jcorpfin.2015.09.002.
• Mao, Yaping & Renneboog, Luc, 2015, "Do managers manipulate earnings prior to management buyouts?," Journal of Corporate Finance, Elsevier, volume 35, issue C, pages 43-61, DOI: 10.1016/j.jcorpfin.2015.08.005.
• Shan, Yuan George, 2015, "Value relevance, earnings management and corporate governance in China," Emerging Markets Review, Elsevier, volume 23, issue C, pages 186-207, DOI: 10.1016/j.ememar.2015.04.009.
• Shen, Chung-Hua & Luo, Fuyan & Huang, Dengshi, 2015, "Analysis of earnings management influence on the investment efficiency of listed Chinese companies," Journal of Empirical Finance, Elsevier, volume 34, issue C, pages 60-78, DOI: 10.1016/j.jempfin.2015.08.003.
• Chan, Ann L.-C. & Hsu, Audrey W.-H. & Lee, Edward, 2015, "Mandatory adoption of IFRS and timely loss recognition across Europe: The effect of corporate finance incentives," International Review of Financial Analysis, Elsevier, volume 38, issue C, pages 70-82, DOI: 10.1016/j.irfa.2015.02.002.
• Iatridis, George Emmanuel, 2015, "Corporate philanthropy in the US stock market: Evidence on corporate governance, value relevance and earnings manipulation," International Review of Financial Analysis, Elsevier, volume 39, issue C, pages 113-126, DOI: 10.1016/j.irfa.2015.03.004.
• Arun, Thankom Gopinath & Almahrog, Yousf Ebrahem & Ali Aribi, Zakaria, 2015, "Female directors and earnings management: Evidence from UK companies," International Review of Financial Analysis, Elsevier, volume 39, issue C, pages 137-146, DOI: 10.1016/j.irfa.2015.03.002.
• Elzahar, Hany & Hussainey, Khaled & Mazzi, Francesco & Tsalavoutas, Ioannis, 2015, "Economic consequences of key performance indicators' disclosure quality," International Review of Financial Analysis, Elsevier, volume 39, issue C, pages 96-112, DOI: 10.1016/j.irfa.2015.03.005.
• Papanastasopoulos, Georgios A. & Tsiritakis, Emmanuel, 2015, "The accrual anomaly in Europe: The role of accounting distortions," International Review of Financial Analysis, Elsevier, volume 41, issue C, pages 176-185, DOI: 10.1016/j.irfa.2015.06.006.
• Hassanein, Ahmed & Hussainey, Khaled, 2015, "Is forward-looking financial disclosure really informative? Evidence from UK narrative statements," International Review of Financial Analysis, Elsevier, volume 41, issue C, pages 52-61, DOI: 10.1016/j.irfa.2015.05.025.
• Campa, Domenico & Camacho-Miñano, María-del-Mar, 2015, "The impact of SME’s pre-bankruptcy financial distress on earnings management tools," International Review of Financial Analysis, Elsevier, volume 42, issue C, pages 222-234, DOI: 10.1016/j.irfa.2015.07.004.
• Echterling, F. & Eierle, B. & Ketterer, S., 2015, "A review of the literature on methods of computing the implied cost of capital," International Review of Financial Analysis, Elsevier, volume 42, issue C, pages 235-252, DOI: 10.1016/j.irfa.2015.08.001.
• Kyaw, Khine & Olugbode, Mojisola & Petracci, Barbara, 2015, "Does gender diverse board mean less earnings management?," Finance Research Letters, Elsevier, volume 14, issue C, pages 135-141, DOI: 10.1016/j.frl.2015.05.006.
• Dhole, Sandip & Lobo, Gerald J. & Mishra, Sagarika & Pal, Ananda M., 2015, "Effects of the SEC's XBRL mandate on financial reporting comparability," International Journal of Accounting Information Systems, Elsevier, volume 19, issue C, pages 29-44, DOI: 10.1016/j.accinf.2015.11.002.
• Huang, Wei & Wright, Brian, 2015, "Analyst earnings forecast under complex corporate ownership in China," Journal of International Financial Markets, Institutions and Money, Elsevier, volume 35, issue C, pages 69-84, DOI: 10.1016/j.intfin.2015.01.003.
• Haggard, K. Stephen & Howe, John S. & Lynch, Andrew A., 2015, "Do baths muddy the waters or clear the air?," Journal of Accounting and Economics, Elsevier, volume 59, issue 1, pages 105-117, DOI: 10.1016/j.jacceco.2014.09.007.
• Ali, Ashiq & Zhang, Weining, 2015, "CEO tenure and earnings management," Journal of Accounting and Economics, Elsevier, volume 59, issue 1, pages 60-79, DOI: 10.1016/j.jacceco.2014.11.004.
• Martin, Xiumin & Roychowdhury, Sugata, 2015, "Do financial market developments influence accounting practices? Credit default swaps and borrowers׳ reporting conservatism," Journal of Accounting and Economics, Elsevier, volume 59, issue 1, pages 80-104, DOI: 10.1016/j.jacceco.2014.09.006.
• Billings, Mary Brooke & Cedergren, Matthew C., 2015, "Strategic silence, insider selling and litigation risk," Journal of Accounting and Economics, Elsevier, volume 59, issue 2, pages 119-142, DOI: 10.1016/j.jacceco.2014.12.001.
• Yezegel, Ari, 2015, "Why do analysts revise their stock recommendations after earnings announcements?," Journal of Accounting and Economics, Elsevier, volume 59, issue 2, pages 163-181, DOI: 10.1016/j.jacceco.2015.01.001.
• Naughton, James & Petacchi, Reining & Weber, Joseph, 2015, "Public pension accounting rules and economic outcomes," Journal of Accounting and Economics, Elsevier, volume 59, issue 2, pages 221-241, DOI: 10.1016/j.jacceco.2015.02.002.
• Bertomeu, Jeremy & Magee, Robert P., 2015, "Mandatory disclosure and asymmetry in financial reporting," Journal of Accounting and Economics, Elsevier, volume 59, issue 2, pages 284-299, DOI: 10.1016/j.jacceco.2014.08.007.
• Armstrong, Christopher S. & Blouin, Jennifer L. & Jagolinzer, Alan D. & Larcker, David F., 2015, "Corporate governance, incentives, and tax avoidance," Journal of Accounting and Economics, Elsevier, volume 60, issue 1, pages 1-17, DOI: 10.1016/j.jacceco.2015.02.003.
• Gilliam, Thomas A. & Heflin, Frank & Paterson, Jeffrey S., 2015, "Evidence that the zero-earnings discontinuity has disappeared," Journal of Accounting and Economics, Elsevier, volume 60, issue 1, pages 117-132, DOI: 10.1016/j.jacceco.2014.07.001.
• Gallemore, John & Labro, Eva, 2015, "The importance of the internal information environment for tax avoidance," Journal of Accounting and Economics, Elsevier, volume 60, issue 1, pages 149-167, DOI: 10.1016/j.jacceco.2014.09.005.
• deHaan, Ed & Shevlin, Terry & Thornock, Jacob, 2015, "Market (in)attention and the strategic scheduling and timing of earnings announcements," Journal of Accounting and Economics, Elsevier, volume 60, issue 1, pages 36-55, DOI: 10.1016/j.jacceco.2015.03.003.
• Lys, Thomas & Naughton, James P. & Wang, Clare, 2015, "Signaling through corporate accountability reporting," Journal of Accounting and Economics, Elsevier, volume 60, issue 1, pages 56-72, DOI: 10.1016/j.jacceco.2015.03.001.
• Koh, Ping-Sheng & Reeb, David M., 2015, "Missing R&D," Journal of Accounting and Economics, Elsevier, volume 60, issue 1, pages 73-94, DOI: 10.1016/j.jacceco.2015.03.004.
• Ghosh, Aloke(Al) & Tang, Charles Y., 2015, "Assessing financial reporting quality of family firms: The auditors׳ perspective," Journal of Accounting and Economics, Elsevier, volume 60, issue 1, pages 95-116, DOI: 10.1016/j.jacceco.2015.03.002.
• Bloomfield, Matthew J. & Bloomfield, Robert, 2015, "Discussion of delegated trade and the pricing of public and private information," Journal of Accounting and Economics, Elsevier, volume 60, issue 2, pages 104-109, DOI: 10.1016/j.jacceco.2015.09.001.
• Lang, Mark & Stice-Lawrence, Lorien, 2015, "Textual analysis and international financial reporting: Large sample evidence," Journal of Accounting and Economics, Elsevier, volume 60, issue 2, pages 110-135, DOI: 10.1016/j.jacceco.2015.09.002.
• Billings, Mary Brooke & Jennings, Robert & Lev, Baruch, 2015, "On guidance and volatility," Journal of Accounting and Economics, Elsevier, volume 60, issue 2, pages 161-180, DOI: 10.1016/j.jacceco.2015.07.008.
• Chen, Jason V. & Li, Feng, 2015, "Discussion of “Textual analysis and international financial reporting: Large sample evidence”," Journal of Accounting and Economics, Elsevier, volume 60, issue 2, pages 181-186, DOI: 10.1016/j.jacceco.2015.10.003.
• Tian, Shaonan & Yu, Yan & Guo, Hui, 2015, "Variable selection and corporate bankruptcy forecasts," Journal of Banking & Finance, Elsevier, volume 52, issue C, pages 89-100, DOI: 10.1016/j.jbankfin.2014.12.003.
• Bornemann, Sven & Kick, Thomas & Pfingsten, Andreas & Schertler, Andrea, 2015, "Earnings baths by CEOs during turnovers: empirical evidence from German savings banks," Journal of Banking & Finance, Elsevier, volume 53, issue C, pages 188-201, DOI: 10.1016/j.jbankfin.2014.12.005.
• García-Meca, Emma & García-Sánchez, Isabel-María & Martínez-Ferrero, Jennifer, 2015, "Board diversity and its effects on bank performance: An international analysis," Journal of Banking & Finance, Elsevier, volume 53, issue C, pages 202-214, DOI: 10.1016/j.jbankfin.2014.12.002.
• Haw, In-Mu & Hu, Bingbing & Lee, Jay Junghun, 2015, "Product market competition and analyst forecasting activity: International evidence," Journal of Banking & Finance, Elsevier, volume 56, issue C, pages 48-60, DOI: 10.1016/j.jbankfin.2015.02.010.
• Kim, Jeong-Bon & Song, Byron Y. & Zhang, Yue, 2015, "Earnings performance of major customers and bank loan contracting with suppliers," Journal of Banking & Finance, Elsevier, volume 59, issue C, pages 384-398, DOI: 10.1016/j.jbankfin.2015.06.020.
• Lopes, Ana Isabel & Teixeira Caetano, Tânia, 2015, "Firm-level conditions to engage in public-private partnerships: What can we learn?," Journal of Economics and Business, Elsevier, volume 79, issue C, pages 82-99, DOI: 10.1016/j.jeconbus.2015.01.001.