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

• 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.
• Falcón Pérez, Esther & Fuentes Perdomo, Juana & Serrano Moracho, Francisco, 2015, "Cambios en la gestión contable: influencia de las nuevas tecnologías," Revista de Dirección y Administración de Empresas, Universidad del País Vasco - Escuela Universitaria de Estudios Empresariales de San Sebastián.
• 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 Ríos, 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.
• 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 listy)]," 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 účetních jednotek]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2015, issue 3, pages 24-42, DOI: 10.18267/j.cfuc.448.
• 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 účetnictví - příklady z praxe]," 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 Impact on Corporate Taxation]," 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.
• Pavel Strach & Irena Stejskalova, 2015, "New Didactic Approaches in Accounting: Moving Beyond the Calculation Exercise," Proceedings of Business and Management Conferences, International Institute of Social and Economic Sciences, number 2304424, Jun.
• Miron Vasile Cristian Ioachim, 2015, "Financial Balance ? An Important Objective for the Stakeholders in Romanian?s Energy Sector," Proceedings of Economics and Finance Conferences, International Institute of Social and Economic Sciences, number 2205013, Sep.
• Jeroh Edirin & Ekwueme C. M. & Okoro G. Edesiri, 2015, "Corporate Governance, Financial Performance And Audit Quality Of Listed Firms In Nigeria," Journal of Academic Research in Economics, Spiru Haret University, Faculty of Accounting and Financial Management Constanta, volume 7, issue 2 (July), pages 220-231.
• Vasiliki Makri, 2015, "What Triggers Loan Losses? An Empirical Investigation of Greek Financial Sector," SPOUDAI Journal of Economics and Business, SPOUDAI Journal of Economics and Business, University of Piraeus, volume 65, issue 3-4, pages 119-143, july-Dece.
• GEORGESCU Floarea, 2015, "Financial Management of the Company Treasury Department During the Current Economic Crisis," Journal of Economic Development, Environment and People, Alliance of Central-Eastern European Universities, volume 4, issue 1, pages 24-31, March.
• Kose John & Joe Shangguan & Ravi Mateti, 2015, "Financing activities after accounting restatements: an examination of SEOs and PIPEs," Eurasian Economic Review, Springer;Eurasia Business and Economics Society, volume 5, issue 1, pages 139-160, June, DOI: 10.1007/s40822-015-0019-4.
• Yue Chen & Lingxiang Li & Haizhi Wang & Peng Wang, 2015, "Institutional investors and conservative financial reporting: evidence from China," Eurasian Economic Review, Springer;Eurasia Business and Economics Society, volume 5, issue 1, pages 161-178, June, DOI: 10.1007/s40822-015-0020-y.
• Yuri Biondi & Pierpaolo Giannoccolo, 2015, "Share price formation, market exuberance and financial stability under alternative accounting regimes," Journal of Economic Interaction and Coordination, Springer;Society for Economic Science with Heterogeneous Interacting Agents, volume 10, issue 2, pages 333-362, October, DOI: 10.1007/s11403-014-0131-7.
• Christian Lohmann, 2015, "Managerial incentives for capacity investment decisions," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, volume 26, issue 1, pages 27-49, April, DOI: 10.1007/s00187-015-0202-5.
• Thomas Liessem & Ivo Schedlinsky & Anja Schwering & Friedrich Sommer, 2015, "Budgetary slack under budget-based incentive schemes—the behavioral impact of social preferences, organizational justice, and moral disengagement," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, volume 26, issue 1, pages 81-94, April, DOI: 10.1007/s00187-015-0206-1.
• Sina Hocke & Matthias Meyer & Iris Lorscheid, 2015, "Improving simulation model analysis and communication via design of experiment principles: an example from the simulation-based design of cost accounting systems," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, volume 26, issue 2, pages 131-155, August, DOI: 10.1007/s00187-015-0216-z.
• Cathérine Grisar & Matthias Meyer, 2015, "Use of Monte Carlo simulation: an empirical study of German, Austrian and Swiss controlling departments," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, volume 26, issue 2, pages 249-273, August, DOI: 10.1007/s00187-015-0213-2.
• Nils Patschureck & Friedrich Sommer & Arnt Wöhrmann, 2015, "Contract design as a risk management tool in corporate acquisitions: theoretical foundations and empirical evidence," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, volume 26, issue 4, pages 279-316, October, DOI: 10.1007/s00187-015-0218-x.
• Maureen F. McNichols & Stephen R. Stubben, 2015, "The effect of target-firm accounting quality on valuation in acquisitions," Review of Accounting Studies, Springer, volume 20, issue 1, pages 110-140, March, DOI: 10.1007/s11142-014-9283-x.
• Bradley Blaylock & Fabio Gaertner & Terry Shevlin, 2015, "The association between book-tax conformity and earnings management," Review of Accounting Studies, Springer, volume 20, issue 1, pages 141-172, March, DOI: 10.1007/s11142-014-9291-x.
• Ying Cao & James N. Myers & Linda A. Myers & Thomas C. Omer, 2015, "Company reputation and the cost of equity capital," Review of Accounting Studies, Springer, volume 20, issue 1, pages 42-81, March, DOI: 10.1007/s11142-014-9292-9.
• Gus Franco & Ole-Kristian Hope & Stephannie Larocque, 2015, "Analysts’ choice of peer companies," Review of Accounting Studies, Springer, volume 20, issue 1, pages 82-109, March, DOI: 10.1007/s11142-014-9294-7.
• Yuyan Guan & M. H. Franco Wong & Yue Zhang, 2015, "Analyst following along the supply chain," Review of Accounting Studies, Springer, volume 20, issue 1, pages 210-241, March, DOI: 10.1007/s11142-014-9295-6.
• Stefano Cascino & Joachim Gassen, 2015, "What drives the comparability effect of mandatory IFRS adoption?," Review of Accounting Studies, Springer, volume 20, issue 1, pages 242-282, March, DOI: 10.1007/s11142-014-9296-5.
• Lynn Rees & Nathan Sharp & Brady Twedt, 2015, "Who’s heard on the Street? Determinants and consequences of financial analyst coverage in the business press," Review of Accounting Studies, Springer, volume 20, issue 1, pages 173-209, March, DOI: 10.1007/s11142-014-9298-3.
• John S. Hughes & Suil Pae, 2015, "Discretionary disclosure, spillovers, and competition," Review of Accounting Studies, Springer, volume 20, issue 1, pages 319-342, March, DOI: 10.1007/s11142-014-9299-2.
• James A. Ohlson & Seil Kim, 2015, "Linear valuation without OLS: the Theil-Sen estimation approach," Review of Accounting Studies, Springer, volume 20, issue 1, pages 395-435, March, DOI: 10.1007/s11142-014-9300-0.
• John Jiang & Isabel Yanyan Wang & Yuan Xie, 2015, "Does it matter who serves on the Financial Accounting Standards Board? Bob Herz’s resignation and fair value accounting for loans," Review of Accounting Studies, Springer, volume 20, issue 1, pages 371-394, March, DOI: 10.1007/s11142-014-9301-z.
• Richard Cazier & Sonja Rego & Xiaoli Tian & Ryan Wilson, 2015, "The impact of increased disclosure requirements and the standardization of accounting practices on earnings management through the reserve for income taxes," Review of Accounting Studies, Springer, volume 20, issue 1, pages 436-469, March, DOI: 10.1007/s11142-014-9302-y.
• Alexander Nezlobin & Stefan Reichelstein & Yanruo Wang, 2015, "Managerial performance evaluation for capacity investments," Review of Accounting Studies, Springer, volume 20, issue 1, pages 283-318, March, DOI: 10.1007/s11142-014-9303-x.
• Guanming He, 2015, "The effect of CEO inside debt holdings on financial reporting quality," Review of Accounting Studies, Springer, volume 20, issue 1, pages 501-536, March, DOI: 10.1007/s11142-014-9305-8.
• Michel Magnan & Andrea Menini & Antonio Parbonetti, 2015, "Fair value accounting: information or confusion for financial markets?," Review of Accounting Studies, Springer, volume 20, issue 1, pages 559-591, March, DOI: 10.1007/s11142-014-9306-7.
• Ram N. V. Ramanan, 2015, "Promoting informativeness via staggered information releases," Review of Accounting Studies, Springer, volume 20, issue 1, pages 537-558, March, DOI: 10.1007/s11142-014-9307-6.
• Dain C. Donelson & Robert J. Resutek, 2015, "The predictive qualities of earnings volatility and earnings uncertainty," Review of Accounting Studies, Springer, volume 20, issue 1, pages 470-500, March, DOI: 10.1007/s11142-014-9308-5.
• Marlene Plumlee & Yuan Xie & Meng Yan & Jeff Jiewei Yu, 2015, "Bank loan spread and private information: pending approval patents," Review of Accounting Studies, Springer, volume 20, issue 2, pages 593-638, June, DOI: 10.1007/s11142-014-9304-9.
• Angela K. Davis & Weili Ge & Dawn Matsumoto & Jenny Li Zhang, 2015, "The effect of manager-specific optimism on the tone of earnings conference calls," Review of Accounting Studies, Springer, volume 20, issue 2, pages 639-673, June, DOI: 10.1007/s11142-014-9309-4.
• Frank Heflin & Charles Hsu & Qinglu Jin, 2015, "Accounting conservatism and Street earnings," Review of Accounting Studies, Springer, volume 20, issue 2, pages 674-709, June, DOI: 10.1007/s11142-014-9311-x.
• Michael S. Drake & James N. Myers & Linda A. Myers & Michael D. Stuart, 2015, "Short sellers and the informativeness of stock prices with respect to future earnings," Review of Accounting Studies, Springer, volume 20, issue 2, pages 747-774, June, DOI: 10.1007/s11142-014-9313-8.
• Dora Altschuler & Gary Chen & Jie Zhou, 2015, "Anticipation of management forecasts and analysts’ private information search," Review of Accounting Studies, Springer, volume 20, issue 2, pages 803-838, June, DOI: 10.1007/s11142-014-9314-7.
• W. Brooke Elliott & Kristina M. Rennekamp & Brian J. White, 2015, "Does concrete language in disclosures increase willingness to invest?," Review of Accounting Studies, Springer, volume 20, issue 2, pages 839-865, June, DOI: 10.1007/s11142-014-9315-6.
• John L. Campbell & Jimmy F. Downes & William C. Schwartz, 2015, "Do sophisticated investors use the information provided by the fair value of cash flow hedges?," Review of Accounting Studies, Springer, volume 20, issue 2, pages 934-975, June, DOI: 10.1007/s11142-015-9318-y.
• Jan Thomas Martini, 2015, "The optimal focus of transfer prices: pre-tax profitability versus tax minimization," Review of Accounting Studies, Springer, volume 20, issue 2, pages 866-898, June, DOI: 10.1007/s11142-015-9321-3.
• Anil Arya & Brian Mittendorf & Austin Sudbury, 2015, "Forward contracting and incentives for disclosure," Review of Accounting Studies, Springer, volume 20, issue 3, pages 1093-1121, September, DOI: 10.1007/s11142-015-9328-9.
• Francois Brochet & Maria Loumioti & George Serafeim, 2015, "Speaking of the short-term: disclosure horizon and managerial myopia," Review of Accounting Studies, Springer, volume 20, issue 3, pages 1122-1163, September, DOI: 10.1007/s11142-015-9329-8.
• Joy Begley & Sandra Chamberlain & Shuo Yang & Jenny Li Zhang, 2015, "CEO incentives and the health of defined benefit pension plans," Review of Accounting Studies, Springer, volume 20, issue 3, pages 1013-1058, September, DOI: 10.1007/s11142-015-9332-0.
• Asher Curtis & Melissa F. Lewis-Western & Sara Toynbee, 2015, "Historical cost measurement and the use of DuPont analysis by market participants," Review of Accounting Studies, Springer, volume 20, issue 3, pages 1210-1245, September, DOI: 10.1007/s11142-015-9334-y.
• Francesco Momente’ & Francesco Reggiani & Scott Richardson, 2015, "Accruals and future performance: Can it be attributed to risk?," Review of Accounting Studies, Springer, volume 20, issue 4, pages 1297-1333, December, DOI: 10.1007/s11142-015-9319-x.
• Cheng Lai, 2015, "Growth in residual income, short and long term, in the OJ model," Review of Accounting Studies, Springer, volume 20, issue 4, pages 1287-1296, December, DOI: 10.1007/s11142-015-9320-4.
• Rajib Doogar & Padmakumar Sivadasan & Ira Solomon, 2015, "Audit fee residuals: Costs or rents?," Review of Accounting Studies, Springer, volume 20, issue 4, pages 1247-1286, December, DOI: 10.1007/s11142-015-9322-2.
• Stephanie A. Sikes & Robert E. Verrecchia, 2015, "Dividend tax capitalization and liquidity," Review of Accounting Studies, Springer, volume 20, issue 4, pages 1334-1372, December, DOI: 10.1007/s11142-015-9323-1.
• Dan Amiram & Zahn Bozanic & Ethan Rouen, 2015, "Financial statement errors: evidence from the distributional properties of financial statement numbers," Review of Accounting Studies, Springer, volume 20, issue 4, pages 1540-1593, December, DOI: 10.1007/s11142-015-9333-z.
• Doron Israeli, 2015, "Recognition versus disclosure: evidence from fair value of investment property," Review of Accounting Studies, Springer, volume 20, issue 4, pages 1457-1503, December, DOI: 10.1007/s11142-015-9335-x.
• Ningzhong Li & Yun Lou & Florin P. Vasvari, 2015, "Default clauses in debt contracts," Review of Accounting Studies, Springer, volume 20, issue 4, pages 1596-1637, December, DOI: 10.1007/s11142-015-9337-8.
• Robert Ullmann & Mark Trede, 2015, "Interquartilsbandbreiten bei der Ermittlung von Verrechnungspreisen: Average-Methode und Pooling-Methode," Schmalenbach Journal of Business Research, Springer, volume 67, issue 3, pages 329-366, September, DOI: 10.1007/BF03372927.
• Wolfgang Ballwieser, 2015, "Fundamentale Fragen von Rechnungswesen und Unternehmensbewertung — vor und nach Dieter Schneider," Schmalenbach Journal of Business Research, Springer, volume 67, issue 4, pages 490-521, December, DOI: 10.1007/BF03373029.
• Alexios Kythreotis, 2015, "The Interrelation among Faithful Representation (Reliability), Corruption and IFRS Adoption: An Empirical Investigation," International Journal of Business and Economic Sciences Applied Research (IJBESAR), Democritus University of Thrace (DUTH), Kavala Campus, Greece, volume 8, issue 1, pages 25-50, August.
• Bert de Bruijn & Philip Hans Franses, 2015, "How Informative are the Unpredictable Components of Earnings Forecasts?," Tinbergen Institute Discussion Papers, Tinbergen Institute, number 15-032/III, Mar.
• Mao, Yaping & Renneboog, Luc, 2015, "Do managers manipulate earnings prior to management buyouts?," Other publications TiSEM, Tilburg University, School of Economics and Management, number a149f02c-c03f-438d-b71a-b.
• Emilio Mauleón Méndez & Juana Isabel Genovart Balaguer, 2015, "El capital y la aplicación de resultados en las sociedades agrarias de transformación: praxis y propuestas lege ferenda
  [The capital and application of results in agrarian processing companies: praxi and proposals lege ferenda]," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 118, pages 148-179.
• Miguel Angel Zubiaurre Artola & Lorea Andicoechea Orondo & Ainhoa Saitua Iribar, 2015, "Aplicación de la Orden EHA/3360/2010 sobre aspectos contables de las cooperativas: efectos en los fondos propios de las cooperativas de la Comunidad Autónima del País Vasco
  [Application of Order EHA/3360/2010 over accounting issues on cooperative ," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 118, pages 180-201.
• Julian Martínez Vargas & Pedro Carmona Ibáñez & José Pozuelo Campillo, 2015, "La presión fiscal en las cooperativas: una valoración por tamaños, comunidades y sectores para el periodo 2008-2011
  [Fiscal pressure in cooperatives: a study by company size, regions and industries for the period 2008-2011]," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 119, pages 1132-1158.
• Mouhcine Tallaki & Enrico Bracci & Monia Castellini, 2015, "Accounting learning preferences: the role of visualisation," Working Papers, University of Ferrara, Department of Economics, number 2015094, May.
• Tze San Ong & Teh Boon Heng & Nuranisma Ahmad & Haslinah Muhamad, 2015, "Relation between Corporate Governance Attributes and Financial Performance in Oil and Gas Industries," Institutions and Economies (formerly known as International Journal of Institutions and Economies), Faculty of Economics and Administration, University of Malaya, volume 7, issue 2, pages 56-84, July.
• Vladimir Chaya, 2015, "The system of analytical triggers in anti-crisis management," Working Papers, Moscow State University, Faculty of Economics, number 0019, May.
• Mincho Minev, 2015, "Integrated Model For The Initial Measurement Of Assets Created In Enterprises," Business & Management Compass, University of Economics Varna, issue 3, pages 93-103.
• Horvat Robert & Korošec Bojana, 2015, "The Role of Accounting in a Society: Only a techn(olog)ical solution for the problem of economic measurement or also a tool of social ideology?," Naše gospodarstvo/Our economy, Sciendo, volume 61, issue 4, pages 32-40, August, DOI: 10.1515/ngoe-2015-0016.
• Stuart Mestelman & Emad Mohammad & Mohamed Shehata, 2015, "The Convergence of IFRS and U.S. GAAP: Evidence from the SEC's Removal of Form 20‐F Reconciliations," Accounting Perspectives, John Wiley & Sons, volume 14, issue 3, pages 190-211, September, DOI: 10.1111/1911-3838.12049.
• Brian M. Burnett & Elizabeth A. Gordon & Bjorn N. Jorgensen & Cheryl L. Linthicum, 2015, "Earnings Quality: Evidence from Canadian Firms' Choice between IFRS and U.S. GAAP," Accounting Perspectives, John Wiley & Sons, volume 14, issue 3, pages 212-249, September, DOI: 10.1111/1911-3838.12051.
• Bill Francis & Iftekhar Hasan & Jong Chool Park & Qiang Wu, 2015, "Gender Differences in Financial Reporting Decision Making: Evidence from Accounting Conservatism," Contemporary Accounting Research, John Wiley & Sons, volume 32, issue 3, pages 1285-1318, September, DOI: 10.1111/1911-3846.12098.
• Valerian LAVAL, 2015, "Improving the controlling function with a structured optimization project," Timisoara Journal of Economics and Business, West University of Timisoara, Romania, Faculty of Economics and Business Administration, volume 8, issue 2, pages 203-219, December.
• Jadranka MRSIK & Ninko KOSTOVSKI, 2015, "Environmental and social responsibility reporting. Do Macedonian companies disclose those information and how?," Timisoara Journal of Economics and Business, West University of Timisoara, Romania, Faculty of Economics and Business Administration, volume 8, issue 2, pages 220-231, December.
• Ana Ježovita, 2015, "Accounting Information in a Business Decision-Making Process – Evidence from Croatia," Zagreb International Review of Economics and Business, Faculty of Economics and Business, University of Zagreb, volume 18, issue 1, pages 61-79, May.
• Diller, Markus & Kortebusch, Pia & Schneider, Georg & Sureth, Caren, 2015, "Boon or bane of advance tax rulings as a measure to mitigate tax uncertainty and foster investment," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 187.
• Blaufus, Kay & Braune, Matthias & Hundsdoerfer, Jochen & Jacob, Martin, 2015, "Does legality matter? The case of tax avoidance and evasion," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 193.
• Eichfelder, Sebastian & Lau, Mona, 2015, "Capitalization of capital gains taxes: (In)attention and turn-of-the-year returns," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 195.
• Nippel, Peter, 2015, "Eine finanzwirtschaftliche Analyse der Risikovorsorge für erwartete Verluste im Kreditgeschäft," Manuskripte aus den Instituten für Betriebswirtschaftslehre der Universität Kiel, Christian-Albrechts-Universität zu Kiel, Institut für Betriebswirtschaftslehre, number 659.
• Hopp, Janina & Nippel, Peter, 2015, "Periodenerfolgsmessung und Risikovorsorge im Kreditgeschäft: Ein grundlegender Überblick und Vergleich alternativer Ansätze der Bewertung von Kreditforderungen," Manuskripte aus den Instituten für Betriebswirtschaftslehre der Universität Kiel, Christian-Albrechts-Universität zu Kiel, Institut für Betriebswirtschaftslehre, number 662.
• Grdošić, Lidija, 2015, "Creating a Profile of Employees in the Accounting Department," Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference (2015), Kotor, Montengero, IRENET - Society for Advancing Innovation and Research in Economy, Zagreb, "Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference, Kotor, Montengero, 10-11 September 2015".
• Veledar, Benina, 2015, "The Role of Accounting in the Prevention of Corruption: Perception of Experts from Bosnia and Herzegovina," Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference (2015), Kotor, Montengero, IRENET - Society for Advancing Innovation and Research in Economy, Zagreb, "Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference, Kotor, Montengero, 10-11 September 2015".
• Sam, Choon-Yin & Tiong, Paul N. C., 2015, "An investigation of the corporate responsibility report assurance statements of the Big Four banks in Australia," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, volume 2, issue 1, pages 3-14.
• Demmer, Matthias, 2015, "Improving profitability forecasts with information on earnings quality," Discussion Papers, Free University Berlin, School of Business & Economics, number 2015/16.