Research classified by Journal of Economic Literature (JEL) codes
Top JEL
/ M: Business Administration and Business Economics; Marketing; Accounting; Personnel Economics
/ / M4: Accounting
/ / / M41: Accounting
2015
- 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 Liste," 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. - Jindřiška Kouřilová, 2015, "Q-Test DMFCA as a Possible Quick Way of Checking Accounts and Business Activities in the Enterprise
[Q test-DMFCA jako možný rychlý způsob kontroly účetnictví a obchodních aktivit v podniku]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2015, issue 1, pages 55-69, DOI: 10.18267/j.cfuc.436. - Jekaterina Šmídová, 2015, "Financial due diligence
[Finanční due diligence]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2015, issue 1, pages 70-84, DOI: 10.18267/j.cfuc.437. - Lenka Nováková & Martin Polák, 2015, "Disclosures in Accordance with IAS 24 (Related Parties)
[Zveřejňování informací podle standardu IAS 24 (Spřízněné strany)]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2015, issue 1, pages 85-99, DOI: 10.18267/j.cfuc.438. - Miroslava Vlčková & Ludvík Friebel, 2015, "The Draft of Methodology for Assessment of Quality of Financial Accounting Data Using AHP Method
[Návrh metodiky na hodnocení kvality dat finančního účetnictví metodou AHP]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2015, issue 2, pages 58-69, DOI: 10.18267/j.cfuc.443. - Vladimír Zelenka, 2015, "Identification of Publication Periods of Professional Journal (Milestones of Publication of Účetní listy)
[Identifikace etap vydávání odborného účetního časopisu (Mezníky vydávání časopisu Účetní l," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2015, issue 2, pages 70-94, DOI: 10.18267/j.cfuc.444. - David Procházka, 2015, "Is a Full International Accounting Convergence Desirable?
[Je žádoucí úplná konvergence účetního výkaznictví?]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2015, issue 3, pages 7-23, DOI: 10.18267/j.cfuc.447. - Marie Zelenková, 2015, "Preparation of Consolidated Financial Statement of the Group with Cyclic Interests among Separate Entities
[Sestavení konsolidované účetní závěrky při existenci cyklického ekonomického propojení úč," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2015, issue 3, pages 24-42, DOI: 10.18267/j.cfuc.448. - 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 th," 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.
- Chen, Tao & Harford, Jarrad & Lin, Chen, 2015, "Do analysts matter for governance? Evidence from natural experiments," Journal of Financial Economics, Elsevier, volume 115, issue 2, pages 383-410, DOI: 10.1016/j.jfineco.2014.10.002.
- Lyle, Matthew R. & Wang, Charles C.Y., 2015, "The cross section of expected holding period returns and their dynamics: A present value approach," Journal of Financial Economics, Elsevier, volume 116, issue 3, pages 505-525, DOI: 10.1016/j.jfineco.2015.03.001.
- Pevzner, Mikhail & Xie, Fei & Xin, Xiangang, 2015, "When firms talk, do investors listen? The role of trust in stock market reactions to corporate earnings announcements," Journal of Financial Economics, Elsevier, volume 117, issue 1, pages 190-223, DOI: 10.1016/j.jfineco.2013.08.004.
- Ball, Ray & Gerakos, Joseph & Linnainmaa, Juhani T. & Nikolaev, Valeri V., 2015, "Deflating profitability," Journal of Financial Economics, Elsevier, volume 117, issue 2, pages 225-248, DOI: 10.1016/j.jfineco.2015.02.004.
- Massa, Massimo & Qian, Wenlan & Xu, Weibiao & Zhang, Hong, 2015, "Competition of the informed: Does the presence of short sellers affect insider selling?," Journal of Financial Economics, Elsevier, volume 118, issue 2, pages 268-288, DOI: 10.1016/j.jfineco.2015.08.004.
- Ji, Xu-dong & Lu, Wei & Qu, Wen, 2015, "Determinants and economic consequences of voluntary disclosure of internal control weaknesses in China," Journal of Contemporary Accounting and Economics, Elsevier, volume 11, issue 1, pages 1-17, DOI: 10.1016/j.jcae.2014.12.001.
- Yao, Dai Fei (Troy) & Percy, Majella & Hu, Fang, 2015, "Fair value accounting for non-current assets and audit fees: Evidence from Australian companies," Journal of Contemporary Accounting and Economics, Elsevier, volume 11, issue 1, pages 31-45, DOI: 10.1016/j.jcae.2014.12.003.
- Chen, Jengfang & Duh, Rong-Ruey & Hsu, Audrey Wen-Hsin & Pan, Chien-Min, 2015, "Can Anglo-Saxon audit committee scheme improve earnings quality in non-Anglo-Saxon environments?," Journal of Contemporary Accounting and Economics, Elsevier, volume 11, issue 1, pages 61-74, DOI: 10.1016/j.jcae.2014.12.004.
- Chen, Lucy Huajing & Deng, Saiying & Gupta, Parveen P. & Sami, Heibatollah, 2015, "The SEC's elimination of 20-F reconciliation and information asymmetry," Journal of Contemporary Accounting and Economics, Elsevier, volume 11, issue 1, pages 75-87, DOI: 10.1016/j.jcae.2014.11.001.
- Lambert, David & Matolcsy, Zoltan & Wyatt, Anne, 2015, "Analysts' earnings forecasts and technological conditions in the firm's investment environment," Journal of Contemporary Accounting and Economics, Elsevier, volume 11, issue 2, pages 104-120, DOI: 10.1016/j.jcae.2015.01.002.
- Duellman, Scott & Hurwitz, Helen & Sun, Yan, 2015, "Managerial overconfidence and audit fees," Journal of Contemporary Accounting and Economics, Elsevier, volume 11, issue 2, pages 148-165, DOI: 10.1016/j.jcae.2015.05.001.
- Ball, Fiona & Tyler, Jonathan & Wells, Peter, 2015, "Is audit quality impacted by auditor relationships?," Journal of Contemporary Accounting and Economics, Elsevier, volume 11, issue 2, pages 166-181, DOI: 10.1016/j.jcae.2015.05.002.
- Shan, Yuan George & Troshani, Indrit & Richardson, Grant, 2015, "An empirical comparison of the effect of XBRL on audit fees in the US and Japan," Journal of Contemporary Accounting and Economics, Elsevier, volume 11, issue 2, pages 89-103, DOI: 10.1016/j.jcae.2015.01.001.
- Enomoto, Masahiro & Kimura, Fumihiko & Yamaguchi, Tomoyasu, 2015, "Accrual-based and real earnings management: An international comparison for investor protection," Journal of Contemporary Accounting and Economics, Elsevier, volume 11, issue 3, pages 183-198, DOI: 10.1016/j.jcae.2015.07.001.
- Abdul Majid, Jamaliah, 2015, "Reporting incentives, ownership concentration by the largest outside shareholder, and reported goodwill impairment losses," Journal of Contemporary Accounting and Economics, Elsevier, volume 11, issue 3, pages 199-214, DOI: 10.1016/j.jcae.2015.07.002.
- Al-Hadi, Ahmed & Taylor, Grantley & Hossain, Mahmud, 2015, "Disaggregation, auditor conservatism and implied cost of equity capital: An international evidence from the GCC," Journal of Multinational Financial Management, Elsevier, volume 29, issue C, pages 66-98, DOI: 10.1016/j.mulfin.2014.11.005.
- Persakis, Anthony & Iatridis, George Emmanuel, 2015, "Earnings quality under financial crisis: A global empirical investigation," Journal of Multinational Financial Management, Elsevier, volume 30, issue C, pages 1-35, DOI: 10.1016/j.mulfin.2014.12.002.
- Baik, Bok & Kim, Young Jun & Kim, Jungbae & Lee, Su Jeong, 2015, "Usefulness of earnings in credit markets: Korean evidence," Pacific-Basin Finance Journal, Elsevier, volume 33, issue C, pages 93-113, DOI: 10.1016/j.pacfin.2015.01.009.
- Bryce, Mitchell & Ali, Muhammad Jahangir & Mather, Paul R., 2015, "Accounting quality in the pre-/post-IFRS adoption periods and the impact on audit committee effectiveness — Evidence from Australia," Pacific-Basin Finance Journal, Elsevier, volume 35, issue PA, pages 163-181, DOI: 10.1016/j.pacfin.2014.12.002.
- Zhu, Tingting & Lu, Meiting & Shan, Yaowen & Zhang, Yuanlong, 2015, "Accrual-based and real activity earnings management at the back door: Evidence from Chinese reverse mergers," Pacific-Basin Finance Journal, Elsevier, volume 35, issue PA, pages 317-339, DOI: 10.1016/j.pacfin.2015.01.008.
- Kim, Young Jun & Kim, Jung Hoon & Kwon, Sewon & Lee, Su Jeong, 2015, "Percent accruals and the accrual anomaly: Korean evidence," Pacific-Basin Finance Journal, Elsevier, volume 35, issue PA, pages 340-366, DOI: 10.1016/j.pacfin.2015.02.006.
- Duong, Lien & Evans, John, 2015, "CFO compensation: Evidence from Australia," Pacific-Basin Finance Journal, Elsevier, volume 35, issue PA, pages 425-443, DOI: 10.1016/j.pacfin.2015.03.006.
- Koh, SzeKee & Durand, Robert B. & Limkriangkrai, Manapon, 2015, "The value of Saints and the price of Sin," Pacific-Basin Finance Journal, Elsevier, volume 35, issue PA, pages 56-72, DOI: 10.1016/j.pacfin.2014.10.003.
- Jin, Kai & Shan, Yaowen & Taylor, Stephen, 2015, "Matching between revenues and expenses and the adoption of International Financial Reporting Standards," Pacific-Basin Finance Journal, Elsevier, volume 35, issue PA, pages 90-107, DOI: 10.1016/j.pacfin.2014.10.008.
- Wang, Qian & Ettredge, Michael, 2015, "Discretionary allocation of corporate income to segments," Research in Accounting Regulation, Elsevier, volume 27, issue 1, pages 1-13, DOI: 10.1016/j.racreg.2015.03.001.
- Houqe, Muhammad Nurul & van Zijl, Tony & Dunstan, Keitha & Karim, A.K.M. Waresul, 2015, "Corporate ethics and auditor choice – international evidence," Research in Accounting Regulation, Elsevier, volume 27, issue 1, pages 57-65, DOI: 10.1016/j.racreg.2015.03.007.
- Wu, Meng-Wen & Shen, Chung-Hua & Lu, Chin-Hwa, 2015, "Do more foreign strategic investors and more directors improve the earnings smoothing? The case of China," International Review of Economics & Finance, Elsevier, volume 36, issue C, pages 3-16, DOI: 10.1016/j.iref.2014.11.003.
- Lin, Wen-Chun & Liao, Tsai-Ling, 2015, "Exchange listing type and firm financial reporting behavior," International Review of Economics & Finance, Elsevier, volume 38, issue C, pages 234-249, DOI: 10.1016/j.iref.2015.02.030.
- Moumen, Néjia & Ben Othman, Hakim & Hussainey, Khaled, 2015, "The value relevance of risk disclosure in annual reports: Evidence from MENA emerging markets," Research in International Business and Finance, Elsevier, volume 34, issue C, pages 177-204, DOI: 10.1016/j.ribaf.2015.02.004.
- Demirovic, Amer & Tucker, Jon & Guermat, Cherif, 2015, "Accounting data and the credit spread: An empirical investigation," Research in International Business and Finance, Elsevier, volume 34, issue C, pages 233-250, DOI: 10.1016/j.ribaf.2015.02.013.
- Reguera Alvarado, Nuria & Laffarga Briones, Joaquina & de Fuentes Ruiz, Pilar, 2015, "Modelos de gestión de resultados: un estudio transnacional," Revista de Contabilidad - Spanish Accounting Review, Elsevier, volume 18, issue 1, pages 11-19, DOI: 10.1016/j.rcsar.2014.01.001.
- Alvarez Etxeberria, Igor & Garayar, Ainhoa & Calvo Sánchez, José Antonio, 2015, "Development of sustainability reports for farming operations in the Basque Country using the Delphi method," Revista de Contabilidad - Spanish Accounting Review, Elsevier, volume 18, issue 1, pages 44-54, DOI: 10.1016/j.rcsar.2014.03.004.
- Martínez Vargas, Julián, 2015, "Del impuesto sobre beneficios devengado al pagado: una valoración del cálculo del tipo impositivo efectivo," Revista de Contabilidad - Spanish Accounting Review, Elsevier, volume 18, issue 1, pages 68-77, DOI: 10.1016/j.rcsar.2014.03.006.
- Marín Hernández, Salvador & Antón Renart, Marcos & Ortiz Martínez, Esther, 2015, "Evidencia empírica de los economistas españoles tras 5 años de aplicación de la reforma contable," Revista de Contabilidad - Spanish Accounting Review, Elsevier, volume 18, issue 1, pages 87-98, DOI: 10.1016/j.rcsar.2014.07.002.
- Molina Sánchez, Horacio & Mora Enguídanos, Araceli, 2015, "Cambios conceptuales en la contabilidad de los arrendamientos: retos normativos y académicos," Revista de Contabilidad - Spanish Accounting Review, Elsevier, volume 18, issue 1, pages 99-113, DOI: 10.1016/j.rcsar.2015.01.001.
- Delgado Hurtado, María del Mar & Castrillo Lara, Luis Ángel, 2015, "Efectividad del aprendizaje cooperativo en contabilidad: una contrastación empírica," Revista de Contabilidad - Spanish Accounting Review, Elsevier, volume 18, issue 2, pages 138-147, DOI: 10.1016/j.rcsar.2014.05.003.
- Pucheta-Martínez, María Consuelo, 2015, "El papel del Consejo de Administración en la creación de valor en la empresa," Revista de Contabilidad - Spanish Accounting Review, Elsevier, volume 18, issue 2, pages 148-161, DOI: 10.1016/j.rcsar.2014.05.004.
- Doadrio, Leopoldo & Alvarado, María & Carrera, Nieves, 2015, "Reforma de la normativa contable española: análisis de su entramado institucional," Revista de Contabilidad - Spanish Accounting Review, Elsevier, volume 18, issue 2, pages 200-216, DOI: 10.1016/j.rcsar.2015.02.002.
- Legaz Ortiz, Javier & Montoya del Corte, Javier & Rodríguez Ariza, Lázaro, 2015, "Efectos de la reforma contable en el patrimonio neto consolidado a 1 de enero de 2008 de los grupos españoles que no aplican normativa NIIF," Revista de Contabilidad - Spanish Accounting Review, Elsevier, volume 18, issue 2, pages 217-224, DOI: 10.1016/j.rcsar.2015.01.007.
- Marica Javorovic, 2015, "Novi Zakon O Raèunovodstvu - Usporedni I Kritièki Prikaz," FIP - Journal of Finance and Law, Effectus - University College for Law and Finance, volume 3, issue 1, pages 101-111.
- Marica Javorovic, 2015, "Novi Zakon O Računovodstvu – Usporedni I Kritički Prikaz," Effectus - Working Paper Series, Effectus - University College for Law and Finance, number 0003, Jan.
- Cascino, Stefano & Gassen, Joachim, 2015, "What drives the comparability effect of mandatory IFRS adoption?," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 57682, Mar.
- Burnett, Brian M. & Gordon, Elizabeth A. & Jorgensen, Bjorn N. & Linthicum, Cheryl L., 2015, "Earnings quality: evidence from Canadian firms’ choice between IFRS and U.S. GAAP," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 62325, Sep.
- Plantin, Guillaume & Tirole, Jean, 2015, "Marking to market versus taking to market," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 65104, Dec.
- Oluwatoyin Muse Johnson Popoola & Ayoib B Che-Ahmad & Rose Shamsiah Samsudin, 2015, "An empirical investigation of fraud risk assessment and knowledge requirement on fraud related problem representation in Nigeria," Accounting Research Journal, Emerald Group Publishing Limited, volume 28, issue 1, pages 78-97, July, DOI: 10.1108/ARJ-08-2014-0067.
- Mohammed Amidu & Ransome Kuipo, 2015, "Earnings management, funding and diversification strategies of banks in Africa," Accounting Research Journal, Emerald Group Publishing Limited, volume 28, issue 2, pages 172-194, September, DOI: 10.1108/ARJ-07-2013-0045.
- Liang Song, 2015, "Accounting disclosure, stock price synchronicity and stock crash risk," International Journal of Accounting & Information Management, Emerald Group Publishing Limited, volume 23, issue 4, pages 349-363, October, DOI: 10.1108/IJAIM-02-2015-0007.
- Effiezal Aswadi Abdul Wahab & Mazlina Mat Zain & Rashidah Abdul Rahman, 2015, "Political connections: a threat to auditor independence?," Journal of Accounting in Emerging Economies, Emerald Group Publishing Limited, volume 5, issue 2, pages 222-246, May, DOI: 10.1108/JAEE-03-2012-0013.
- Krishna Kumar & Lucy Lim, 2015, "Was Andersen’s audit quality lower than its peers?," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 30, issue 8/9, pages 911-962, October, DOI: 10.1108/MAJ-10-2014-1105.
- David Hay, 2015, "The frontiers of auditing research," Meditari Accountancy Research, Emerald Group Publishing Limited, volume 23, issue 2, pages 158-174, August, DOI: 10.1108/MEDAR-12-2014-0062.
- Abdullah Mohammed Ayedh & Abdelghani Echchabi, 2015, "Shari’ah supervision in the Yemeni Islamic banks: a qualitative survey," Qualitative Research in Financial Markets, Emerald Group Publishing Limited, volume 7, issue 2, pages 159-172, May, DOI: 10.1108/QRFM-06-2014-0017.
- Itsaso Barrainkua & Marcela Espinosa-Pike, 2015, "Cultural and Socio-Economic Restrictions for the Adoption of the IESBA Code of Ethics for Professional Accountants in the European Countries," European Research Studies Journal, European Research Studies Journal, volume 0, issue 1, pages 3-24.
- Eva Angela Cruz Silbeto & José Carlos del Toro RÃos, 2015, "Las Bases De Registro, Flujos Y Momentos Del Sistema De Contabilidad Gubernamental En El Nivel Provincial," Observatorio de la Economía Latinoamericana, Servicios Académicos Intercontinentales SL. Hasta 31/12/2022, issue 212, October.
- Vukasin Lale, Maja Andjelkovic, 2015, "Validity Of Accounting Information For Management In The Process Of Decision Making," Ekonomika, Journal for Economic Theory and Practice and Social Issues, „Ekonomika“ Society of Economists, Niš (Serbia), number 2014-04, Jan.
- Dragan Mihajlovic, Svetislav Stankovic, Milos Nikolic, 2015, "Analysis Financial Balance As Base Management Company," Ekonomika, Journal for Economic Theory and Practice and Social Issues, „Ekonomika“ Society of Economists, Niš (Serbia), number 2015-01, Mar.
- Ana-Alexandrina POPESCU, 2015, "Competitive Advantages of the Entrepreneur Product in Bank Accounts," Eco-Economics Review, Ecological University of Bucharest, Economics Faculty and Ecology and Environmental Protection Faculty, volume 1, issue 1, pages 17-24, June.
- Ana Alexandrina POPESCU, 2015, "Benchmarking Study on Comparative Analysis of Performance Bank," Economics of Sustainable Development.The Economic Impact of Climate Change. - Working papers, Ecological University of Bucharest, Department of Economics, number 05, Nov.
- Lorenzo Lucianetti & Valentina Battista, 2015, "La manipolazione dei valori di bilancio: pressione del management e tratti personali nell?attivit? del controller," MANAGEMENT CONTROL, FrancoAngeli Editore, volume 2015, issue 1, pages 101-132.
- Marco Giuliani & Stefano Marasca, 2015, "La valutazione della ricerca tramite indici bibliometrici: riflessioni da una prospettiva economico-aziendale," MANAGEMENT CONTROL, FrancoAngeli Editore, volume 2015, issue 1, pages 133-151.
- Trommetter, M., 2015, "Ressources naturelles et comptabilité des organisations," Working Papers, Grenoble Applied Economics Laboratory (GAEL), number 2015-08.
- Hermes, Cornelis & Oxelheim, L. & Randoy, Trond & Hooghiemstra, Reginald, 2015, "The impact of board internationalization on earnings management," Research Report, University of Groningen, Research Institute SOM (Systems, Organisations and Management), number 15010-I&O.
- Dana Dvořáková, 2015, "Revenue from Contracts with Costumers
[Výnosy ze smluv se zákazníky]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2015, issue 3, pages 80-96, DOI: 10.18267/j.cfuc.451. - Hana Vomáčková, 2015, "Measurement Base in Financial Accounting and Business Combinations and Transformations of Business Companies - Examples from practice
[Oceňování při přeměnách obchodních korporací v českém účetnict," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2015, issue 4, pages 59-77, DOI: 10.18267/j.cfuc.459. - Petra Ašenbrenerová, 2015, "Disclosure of Associates in Investor´s Financial Statement in Accordance with IFRS
[Požadavky na zveřejnění informací o přidružených jednotkách v účetní závěrce investora dle IFRS]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2015, issue 4, pages 93-115, DOI: 10.18267/j.cfuc.461. - Kateřina Knorová, 2015, "Performance Measurement and Its Link to Incentive System
[Měření výkonnosti a jeho propojení se systémem odměňování]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2015, issue 4, pages 116-132, DOI: 10.18267/j.cfuc.462. - Michal Svoboda, 2015, "Construction of Municipalities´ Financial Health Indicator
[Konstrukce ukazatele finančního zdraví municipálních organizací]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2015, issue 4, pages 150-160, DOI: 10.18267/j.cfuc.464. - Olga Starenka, 2015, "Influence of Development of the Organization of the Operational Accounting and Control on the Enterprises' Management of Machine-Building in Ukraine," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2015, issue 3, pages 35-44, DOI: 10.18267/j.efaj.144.
- Jan Svitlík, 2015, "ETR Development and Analysis: Case from the Czech Republic," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2015, issue 4, pages 5-18, DOI: 10.18267/j.efaj.146.
- Antonio Cerqueira & Claudia Pereira, 2015, "Accounting Accruals and Information Asymmetry in Europe," Prague Economic Papers, Prague University of Economics and Business, volume 2015, issue 6, pages 638-661, DOI: 10.18267/j.pep.528.
- Ladislav Mejzlík & Markéta Arltová & David Procházka & Leoš Vítek, 2015, "Implementace mezinárodních standardů účetního výkaznictví v České republice a její vliv na zdanění podniků
[The Adoption of International Financial Reporting Standards in the Czech Republic and Its," Politická ekonomie, Prague University of Economics and Business, volume 2015, issue 7, pages 811-832, DOI: 10.18267/j.polek.1036. - Mariana RADU & George Ciprian GIJU, 2015, "The Flexible Budget– Basic Tool Of The Management Control In The Economic Entities," Scientific Bulletin - Economic Sciences, University of Pitesti, volume 14, issue 1, pages 3-10.
- Bévort, Frans & Poulfelt, Flemming, 2015, "Human Resource Management in Professional Service Firms: Too good to be true? Transcending conflicting institutional logics," Zeitschrift fuer Personalforschung. German Journal of Research in Human Resource Management, Rainer Hampp Verlag, volume 29, issue 2, pages 102-130.
- Kaiser, Stephan & Kozica, Arjan & Swart, Juani & Werr, Andreas, 2015, "Human Resource Management in Professional Service Firms: Learning from a framework for research and practice," Zeitschrift fuer Personalforschung. German Journal of Research in Human Resource Management, Rainer Hampp Verlag, volume 29, issue 2, pages 75-101.
- Vineet Chouhan & Shubham Goswami, 2015, "XBRL Acceptance in India: A Behavioral Study," American Journal of Trade and Policy, Asian Business Consortium, volume 2, issue 2, pages 71-78.
- Afzal Ahmad, 2015, "Regards and Views toward International Accounting Standards Setting: A Critical Examination and Discussion," Asian Business Review, Asian Business Consortium, volume 5, issue 3, pages 127-130.
- Gönül İpek Alkan, 2015, "Ethics on Accounting Education: A Research of Ethics Perception on Vocational High Schools Students (Muhasebe Eğitiminde Etik: Ön Lisans Öğrencilerinin Etik Algılarına Yönelik Bir Araştırma)," Business and Economics Research Journal, Bursa Uludag University, Faculty of Economics and Administrative Sciences, volume 6, issue 2, pages 113-125.
- Zurina Shafii & Ahmad Zainal Abidin & Supiah Salleh, 2015, "Integrated Internal-External Shariah Audit Model: A Proposal towards the Enhancement of Shariah Assurance Practices in Islamic Financial Institutions," Working Papers, The Islamic Research and Teaching Institute (IRTI), number 1436-7, May.
- Anna M. Gil-Lafuente & Federico González-Santoyo & Martha B. Flores Romero, 2015, "Presupuesto base cero, gestión de la tesorería en contexto de incertidumbre (fuzzy logic): técnica y aplicación," Revista Nicolaita de Estudios Económicos, Universidad Michoacana de San Nicolás de Hidalgo, Instituto de Investigaciones Económicas y Empresariales, volume 0, issue 1, pages 39-52.
- Liana GĂDĂU, 2015, "The transposition of the balance sheet to financial and functional balance sheet. Research and development," Annals of Spiru Haret University, Economic Series, Universitatea Spiru Haret, volume 6, issue 3, pages 21-29.
- Jan Sommerer, 2015, "Anforderungen an ein wirkungsorientiertes Personalcontrolling," Journal of Interdisciplinary Economic Research, Allensbach Hochschule, issue 2, pages 69-71.
- IOANA Herbei (MOȚ), 2015, "PERCEPTIONS OF PROFESSIONAL ACCOUNTANTS REGARDING ACCOUNTING POLICIES (International Conference "Recent Advances in Economic and Social Research", 13-14 mai 2015, București)," Institute for Economic Forecasting Conference Proceedings, Institute for Economic Forecasting, number 151207, Dec.
- Alina Beattrice Vladu, 2015, "AN EMPIRICAL INVESTIGATION REGARDING THE ETHICS OF EARNINGS MANAGEMENT (International Conference "Recent Advances in Economic and Social Research", 13-14 mai 2015, București)," Institute for Economic Forecasting Conference Proceedings, Institute for Economic Forecasting, number 151209, Dec.
- Marzena KRAWCZYK, 2015, "The Use of Balanced Scorecard in Implementation of the User-Driven Innovation Concept," Economia. Seria Management, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, volume 18, issue 2, pages 293-309, December.
- Valerian LAVAL, 2015, "Restructuring Stakeholder Collaboration and how Controlling can Add Value by Managing Educational CSR Initiatives - An Analysis Based on Multi Stakeholder Projects," REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, volume 16, issue 2, pages 205-221, May.
- Daniela Georgescu, 2015, "Legislative Similarities and Differences between the Annual Financial Statements for the Individual and Consolidated Economic Entities," Review of Applied Socio-Economic Research, Pro Global Science Association, volume 10, issue 2, pages 37-44, December.
- Jacek Gad, 2015, "Disclosures On Control Over Financial Reporting: The Reporting Practice Of Banks Listed On The Warsaw Stock Exchange," "e-Finanse", University of Information Technology and Management, Institute of Financial Research and Analysis, volume 11, issue 1, pages 1-10, August.
- Karen Benson & Peter M Clarkson & Tom Smith & Irene Tutticci, 2015, "A review of accounting research in the Asia Pacific region," Australian Journal of Management, Australian School of Business, volume 40, issue 1, pages 36-88, February, DOI: 10.1177/0312896214565121.
- Greg Clinch & Robert E Verrecchia, 2015, "Voluntary disclosure and the cost of capital," Australian Journal of Management, Australian School of Business, volume 40, issue 2, pages 201-223, May, DOI: 10.1177/0312896214529441.
- Michalis Makrominas, 2015, "The impact of analyst-investor disagreement on the cross-section of implied cost of capital," Australian Journal of Management, Australian School of Business, volume 40, issue 2, pages 224-244, May, DOI: 10.1177/0312896214528185.
- Dinu Octavian Nicolescu, 2015, "The connection between financial management and financial control," Social-Economic Debates, Association for Entreprenorial Spirit Promotion, volume 4, issue 2, pages 42-45, August.
- Chollada Love, 2015, "The Study on Guideline for Cost Reduction Using Activity Based Costing System of PST Concrete Company," Proceedings of International Academic Conferences, International Institute of Social and Economic Sciences, number 1003104, May.
- Josipa Mrsa & Josip Cicak, 2015, "Evaluating equity in fair value accounting," Proceedings of International Academic Conferences, International Institute of Social and Economic Sciences, number 1003167, May.
- Katarzyna ?wietla & Mario Nicoliello, 2015, "National Regulations And Implementation Of International Accounting Solutions In The Practice Of Small And Medium Enterprises. The Example Of Poland And Italy," Proceedings of International Academic Conferences, International Institute of Social and Economic Sciences, number 1003631, May.
- Loreta Bebi, 2015, "The impact of moral intensity dimensions in ethical decision making process of Albanian accounting students," Proceedings of International Academic Conferences, International Institute of Social and Economic Sciences, number 1003815, May.
- Flavia Stoian & Geanina Gabriela Tudose & Grazia-Oana Petroianu & DANIELA NICOLETA MEDINTU, 2015, "Going Concern Research Assessment for Quoted Romanian Agricultural Companies," Proceedings of International Academic Conferences, International Institute of Social and Economic Sciences, number 2504109, Jun.
- Levan Sabauri & Elena Kharabadze, 2015, "Methods of Accounting and Assessment of the Biological Assets and Agricultural Products in the Absence of an Active Market (by the International Accounting Standards)," Proceedings of International Academic Conferences, International Institute of Social and Economic Sciences, number 2604496, Jul.
- Tereza Miková, 2015, "Do IFRS Decrease Earnings Manipulation in European countries?," Proceedings of International Academic Conferences, International Institute of Social and Economic Sciences, number 2805070, Oct.
- Nami Shimada & Toshimichi Homma, 2015, "Analysis of the impact of goodwill impairment information on corporate value," Proceedings of International Academic Conferences, International Institute of Social and Economic Sciences, number 3105400, Nov.
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