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

• 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: pra," 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 EH," 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," 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.
• Blaufus, Kay & Braune, Matthias & Hundsdoerfer, Jochen & Jacob, Martin, 2015, "Does legality matter? The case of tax avoidance and evasion," Discussion Papers, Free University Berlin, School of Business & Economics, number 2015/23.
• Eichfelder, Sebastian & Lau, Mona, 2015, "Capitalization of capital gains taxes: (In)attention and turn-of-the-year returns," Discussion Papers, Free University Berlin, School of Business & Economics, number 2015/33.
• Dirksmeyer, Walter (Ed.) & Theuvsen, Ludwig (Ed.) & Kayser, Maike (Ed.), 2015, "Aktuelle Forschung in der Gartenbauökonomie: Tagungsband zum 1. Symposium für Ökonomie im Gartenbau am 27. November 2013 in der Paulinerkirche Göttingen," Thünen Reports, Johann Heinrich von Thünen Institute, Federal Research Institute for Rural Areas, Forestry and Fisheries, number 22, DOI: 10.3220/REP_22_2015.
• Evers, Maria Theresia, 2015, "Evidence on Book-tax Differences and Disclosure Quality Based on the Notes to the Financial Statements," VfS Annual Conference 2015 (Muenster): Economic Development - Theory and Policy, Verein für Socialpolitik / German Economic Association, number 113127.

2014

• Krzysztof Drachal, 2014, "Is There a Feedback Mechanism in Accounting?," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2014, issue 1, pages 85-95, DOI: 10.18267/j.efaj.116.
• Ladislav Mejzlík & Leoš Vítek & Jana Roe, 2014, "Adjustments to Accounting Profit in Determination of the Income Tax Base: Evolution in the Czech Republic," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2014, issue 4, pages 4-24, DOI: 10.18267/j.efaj.127.
• David Procházka, 2014, "The IFRS as Tax Base: Potential Impact on a Small Open Economy," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2014, issue 4, pages 59-75, DOI: 10.18267/j.efaj.130.
• Miloš Tumpach & Adriana Stanková, 2014, "Current Income Tax Disclosures in Separate Financial Statements of IFRS Adopters in Slovakia," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2014, issue 4, pages 76-85, DOI: 10.18267/j.efaj.131.
• Jana Roe, 2014, "Transition from US GAAP to IFRS: Analysis of Impact on Income Tax Administration in USA," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2014, issue 4, pages 86-109, DOI: 10.18267/j.efaj.132.
• Libor Vašek & Tereza Gluzová, 2014, "Can a New Concept of Control under IFRS Have an Impact on a CCCTB?," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2014, issue 4, pages 110-127, DOI: 10.18267/j.efaj.133.
• Mariana BANUTA & Marilena–Ionica RADULICA, 2014, "Aspects Of The Stock Valuation And Accounting In Agricultural Units In Romania," Scientific Bulletin - Economic Sciences, University of Pitesti, volume 13, issue 2, pages 105-114.
• Marian TAICU, 2014, "Prospects Of Management Accounting And Cost Calculation," Scientific Bulletin - Economic Sciences, University of Pitesti, volume 13, issue 2, pages 66-77.
• Liyan Yang & Itay Goldstein, 2014, "Good Disclosure, Bad Disclosure," 2014 Meeting Papers, Society for Economic Dynamics, number 42.
• Yasemin Ertan & Elif Yücel & Mehlika Saraç, 2014, "Using Concept Map Technique in Accounting Education: Uludag University Application," Business and Economics Research Journal, Bursa Uludag University, Faculty of Economics and Administrative Sciences, volume 5, issue 1, pages 107-122.
• Eric Dal Moro & Jayne Faulkner, 2014, "The computational and timing challenge of quarterly nonlife (re)insurance liability evaluation under IFRS 4 phase 2," Journal of Financial Perspectives, EY Global FS Institute, volume 2, issue 3, pages 81-98.
• Luminiţa IONESCU & Florentin CALOIAN, 2014, "Bureaucracy And Corruption In Public Sector Accounting," Annals of Spiru Haret University, Economic Series, Universitatea Spiru Haret, volume 5, issue 1, pages 17-23.
• Untaru Mircea, 2014, "Critical Analysis Of Ias 2 „Stocks”, Version Of 2005," Annals of Spiru Haret University, Economic Series, Universitatea Spiru Haret, volume 5, issue 4, pages 59-70.
• MOISE Claudia, 2014, "Importance Of Beliefs, Attitudes And Values In The Frame Of Human Resource Motivation," Annals of Spiru Haret University, Economic Series, Universitatea Spiru Haret, volume 5, issue 2, pages 17-26.
• Colm Kearney & Sha Liu, 2014, "Textual sentiment in finance: A survey of methods and models," Open Access publications, Research Repository, University College Dublin, number 10197/8213, May.
• Mihaela DUMITRU & Marian TAICU & Gheorghe SAVOIU, 2014, "The Use of Intermediate Management Balances as a Performance Management Tool in Electricity Companies," Romanian Statistical Review Supplement, Romanian Statistical Review, volume 62, issue 1, pages 24-35, January.
• Leszek Michalczyk, 2014, "Significance Of The Accounting Paradigm In The Decision-Making Process In Company Management (Based Onias Accounting Practices In Poland And Other Countries)," "e-Finanse", University of Information Technology and Management, Institute of Financial Research and Analysis, volume 10, issue 1, pages 27-34, June.
• Anna Dyhdalewicz, 2014, "The Extent Of Cost Disclosure In Trade Company Annual Reports On The Example Of The It Branch – Pilot Studies," "e-Finanse", University of Information Technology and Management, Institute of Financial Research and Analysis, volume 10, issue 3, pages 29-39, December.
• Marvin Wee & Ann Tarca & Millicent Chang, 2014, "Disclosure incentives, mandatory standards and firm communication in the IFRS adoption setting," Australian Journal of Management, Australian School of Business, volume 39, issue 2, pages 265-291, May, DOI: 10.1177/0312896213481366.
• Tracy C Artiach & Peter M Clarkson, 2014, "Conservatism, disclosure and the cost of equity capital," Australian Journal of Management, Australian School of Business, volume 39, issue 2, pages 293-314, May, DOI: 10.1177/0312896213481367.
• Lorena Mitrione & George Tanewski & Jacqueline Birt, 2014, "The relevance to firm valuation of research and development expenditure in the Australian health-care industry," Australian Journal of Management, Australian School of Business, volume 39, issue 3, pages 425-452, August, DOI: 10.1177/0312896213496256.
• Eli Amir & Juha-Pekka Kallunki & Henrik Nilsson, 2014, "Criminal convictions and risk taking," Australian Journal of Management, Australian School of Business, volume 39, issue 4, pages 497-523, November, DOI: 10.1177/0312896213513276.
• Brett Govendir & Peter Wells, 2014, "The influence of the accruals generating process on earnings persistence," Australian Journal of Management, Australian School of Business, volume 39, issue 4, pages 593-614, November, DOI: 10.1177/0312896213512319.
• Ali Kahramanoglu & Burcu Aslantas Ates, 2014, "Accounting Of Environmental Costs: A Comparision Of Ready Mixed Concrete Industry And Cement Industry," Proceedings of International Academic Conferences, International Institute of Social and Economic Sciences, number 0301557, Jul.
• Katarzyna ?wietla, 2014, "The Transnational Background Of Modern Accounting In The Service Sector Of The Global Economy," Proceedings of International Academic Conferences, International Institute of Social and Economic Sciences, number 0702063, Oct.
• Veli Erdinç Ören & Merih Tetik, 2014, "Accountant Professionals? Perception Of International Financial Reporting Standards: U?Ak Case Study," Proceedings of International Academic Conferences, International Institute of Social and Economic Sciences, number 0702323, Oct.
• Nilüfer Tetik & Esin Yelgen, 2014, "The Development of Accounting in Turkey and Analysis of the Accounting Culture In Terms of International Accounting and Financial Reporting Standards (IFRS)," Proceedings of International Academic Conferences, International Institute of Social and Economic Sciences, number 0702371, Oct.
• Esin Yelgen & Nilüfer Tetik, 2014, "The Development of Accounting in Turkey and Analysis of the Accounting Culture In Terms of International Accounting and Financial Reporting Standards (IFRS)," Proceedings of International Academic Conferences, International Institute of Social and Economic Sciences, number 0702372, Oct.
• Laura Brad & Florin Dobre & Radu Ciobanu, 2014, "A regional approach of financial performance- evidence from Romania," Proceedings of International Academic Conferences, International Institute of Social and Economic Sciences, number 0702573, Oct.
• Muhammet Bezirci & Merve Oz & Halenur Y?lmaz, 2014, "The Role of Accounting practices both in Abetting and Preventing Money Laudering," Proceedings of International Academic Conferences, International Institute of Social and Economic Sciences, number 0902955, Dec.
• Fahri Kursunel & Yunus Ceran, 2014, "Reporting the Total Quality Management Costs in Compliance With International Financial Reporting Standards," Proceedings of International Academic Conferences, International Institute of Social and Economic Sciences, number 0902956, Dec.
• Jacek Gad, 2014, "Atrybuty uzytkownikow wewnetrznych i zewnetrznych systemu informacyjnego rachunkowosci – perspektywa asymetrii informacji (The attributes of internal and external users of accounting information syste," Problemy Zarzadzania, University of Warsaw, Faculty of Management, volume 12, issue 46, pages 114-128.
• Mustafa ZİNCİRKIRAN & Hidayet TİFTİK, 2014, "Work–Family Conflicts of Practitioners of Accountancy: Practice of Diyarbakir," Sosyoekonomi Journal, Sosyoekonomi Society, issue 21(21).
• Apostolos Ballas & Vaia Panagiotou & Christos Tzovas, 2014, "Accounting Choices for Tangible Assets: A Study of Greek Firms," SPOUDAI Journal of Economics and Business, SPOUDAI Journal of Economics and Business, University of Piraeus, volume 64, issue 4, pages 18-38, October-D.
• Cicilia IONESCU, 2014, "Management Strategies and Environmental Accounting in Economic Entities. A Contribution to Sustainable Development," Journal of Economic Development, Environment and People, Alliance of Central-Eastern European Universities, volume 3, issue 1, pages 11-18, March.
• Floarea GEORGESCU & Cicilia IONESCU, 2014, "Harmonization of accounting in the process of globalization of economic activities," Journal of Economic Development, Environment and People, Alliance of Central-Eastern European Universities, volume 3, issue 1, pages 18-24, March.
• Cicilia IONESCU & Floarea GEORGESCU, 2014, "Estimation and valuation in accounting," Journal of Economic Development, Environment and People, Alliance of Central-Eastern European Universities, volume 3, issue 1, pages 38-49, March.
• Robu Sorin - Adrian, 2014, "Impact of Accounting-Tax Relationship on Managerial Decision," Journal of Knowledge Management, Economics and Information Technology, ScientificPapers.org, volume 4, issue 2, pages 1-16, April.
• Calotă Traian-Ovidiu, 2014, "Impact Of Information Organization On Performance In Tourism," Journal of Knowledge Management, Economics and Information Technology, ScientificPapers.org, volume 4, issue 2, pages 1-17, April.
• Elisa Cavezzali & Jacopo Crepaldi & Ugo Rigoni, 2014, "Proximity to hubs of expertise and financial analyst forecast accuracy," Eurasian Business Review, Springer;Eurasia Business and Economics Society, volume 4, issue 2, pages 157-179, December, DOI: 10.1007/s40821-014-0007-8.
• Haiyan Zhou & Stephen Owusu-Ansah, 2014, "Cross listing, disclosure regimes, and trading volume sensitivity to stock returns," Journal of Economics and Finance, Springer;Academy of Economics and Finance, volume 38, issue 3, pages 383-406, July, DOI: 10.1007/s12197-011-9222-7.
• Orhan Akisik & Graham Gal, 2014, "Financial performance and reviews of corporate social responsibility reports," Mathematical Methods of Operations Research, Springer;Gesellschaft für Operations Research (GOR);Nederlands Genootschap voor Besliskunde (NGB), volume 25, issue 3, pages 259-288, December, DOI: 10.1007/s00187-014-0198-2.
• Marco Morelli & Francesca Lecci, 2014, "Management control systems (MCS) change and the impact of top management characteristics: the case of healthcare organisations," Metrika: International Journal for Theoretical and Applied Statistics, Springer, volume 24, issue 3, pages 267-298, January, DOI: 10.1007/s00187-013-0182-2.
• Christian Lohmann & Sandro Lombardo, 2014, "Resource allocation within a budgeting game: truthful reporting as the dominant strategy under collusion," Metrika: International Journal for Theoretical and Applied Statistics, Springer, volume 25, issue 1, pages 33-54, September, DOI: 10.1007/s00187-014-0189-3.
• Eli Amir & Eti Einhorn & Itay Kama, 2014, "The role of accounting disaggregation in detecting and mitigating earnings management," Review of Accounting Studies, Springer, volume 19, issue 1, pages 43-68, March, DOI: 10.1007/s11142-012-9220-9.
• Panos N. Patatoukas, 2014, "Detecting news in aggregate accounting earnings: implications for stock market valuation," Review of Accounting Studies, Springer, volume 19, issue 1, pages 134-160, March, DOI: 10.1007/s11142-013-9221-3.
• Cameron Truong & Charles Corrado, 2014, "Options trading volume and stock price response to earnings announcements," Review of Accounting Studies, Springer, volume 19, issue 1, pages 161-209, March, DOI: 10.1007/s11142-013-9243-x.
• William R. Baber & Jagan Krishnan & Yinqi Zhang, 2014, "Investor perceptions of the earnings quality consequences of hiring an affiliated auditor," Review of Accounting Studies, Springer, volume 19, issue 1, pages 69-102, March, DOI: 10.1007/s11142-013-9244-9.
• Eli Amir & Juha-Pekka Kallunki & Henrik Nilsson, 2014, "The association between individual audit partners’ risk preferences and the composition of their client portfolios," Review of Accounting Studies, Springer, volume 19, issue 1, pages 103-133, March, DOI: 10.1007/s11142-013-9245-8.
• Minyue Dong & Stephen Ryan & Xiao-Jun Zhang, 2014, "Preserving amortized costs within a fair-value-accounting framework: reclassification of gains and losses on available-for-sale securities upon realization," Review of Accounting Studies, Springer, volume 19, issue 1, pages 242-280, March, DOI: 10.1007/s11142-013-9246-7.
• Shane S. Dikolli & William J. Mayew & Dhananjay Nanda, 2014, "CEO tenure and the performance-turnover relation," Review of Accounting Studies, Springer, volume 19, issue 1, pages 281-327, March, DOI: 10.1007/s11142-013-9247-6.
• Igor Goncharov & Edward J. Riedl & Thorsten Sellhorn, 2014, "Fair value and audit fees," Review of Accounting Studies, Springer, volume 19, issue 1, pages 210-241, March, DOI: 10.1007/s11142-013-9248-5.
• Zhiyan Cao & Ganapathi S. Narayanamoorthy, 2014, "Accounting and litigation risk: evidence from Directors’ and Officers’ insurance pricing," Review of Accounting Studies, Springer, volume 19, issue 1, pages 1-42, March, DOI: 10.1007/s11142-013-9249-4.
• Diana R. Franz & Hassan R. HassabElnaby & Gerald J. Lobo, 2014, "Impact of proximity to debt covenant violation on earnings management," Review of Accounting Studies, Springer, volume 19, issue 1, pages 473-505, March, DOI: 10.1007/s11142-013-9252-9.
• Paul Hribar & Todd Kravet & Ryan Wilson, 2014, "A new measure of accounting quality," Review of Accounting Studies, Springer, volume 19, issue 1, pages 506-538, March, DOI: 10.1007/s11142-013-9253-8.
• Navneet Arora & Scott Richardson & İrem Tuna, 2014, "Asset reliability and security prices: evidence from credit markets," Review of Accounting Studies, Springer, volume 19, issue 1, pages 363-395, March, DOI: 10.1007/s11142-013-9254-7.
• Adam Esplin & Max Hewitt & Marlene Plumlee & Teri Lombardi Yohn, 2014, "Disaggregating operating and financial activities: implications for forecasts of profitability," Review of Accounting Studies, Springer, volume 19, issue 1, pages 328-362, March, DOI: 10.1007/s11142-013-9256-5.
• Lisa Simone & John R. Robinson & Bridget Stomberg, 2014, "Distilling the reserve for uncertain tax positions: the revealing case of black liquor," Review of Accounting Studies, Springer, volume 19, issue 1, pages 456-472, March, DOI: 10.1007/s11142-013-9257-4.
• Abe Jong & Gerard Mertens & Marieke Poel & Ronald Dijk, 2014, "How does earnings management influence investor’s perceptions of firm value? Survey evidence from financial analysts," Review of Accounting Studies, Springer, volume 19, issue 2, pages 606-627, June, DOI: 10.1007/s11142-013-9250-y.
• Huifang Yin & Huai Zhang, 2014, "Tournaments of financial analysts," Review of Accounting Studies, Springer, volume 19, issue 2, pages 573-605, June, DOI: 10.1007/s11142-013-9255-6.
• Yong Gyu Lee, 2014, "An examination of restructuring charges surrounding the implementation of SFAS 146," Review of Accounting Studies, Springer, volume 19, issue 2, pages 539-572, June, DOI: 10.1007/s11142-013-9260-9.
• Edmund Keung & Michael S. H. Shih, 2014, "Measuring discretionary accruals: are ROA-matched models better than the original Jones-type models?," Review of Accounting Studies, Springer, volume 19, issue 2, pages 736-768, June, DOI: 10.1007/s11142-013-9262-7.
• Anup Srivastava, 2014, "Selling-price estimates in revenue recognition and the usefulness of financial statements," Review of Accounting Studies, Springer, volume 19, issue 2, pages 661-697, June, DOI: 10.1007/s11142-013-9263-6.
• Haifeng You, 2014, "Valuation-driven profit transfer among corporate segments," Review of Accounting Studies, Springer, volume 19, issue 2, pages 805-838, June, DOI: 10.1007/s11142-013-9264-5.
• Yiwei Dou & Yanju Liu & Gordon Richardson & Dushyantkumar Vyas, 2014, "The risk-relevance of securitizations during the recent financial crisis," Review of Accounting Studies, Springer, volume 19, issue 2, pages 839-876, June, DOI: 10.1007/s11142-013-9265-4.
• Rong Huang & Carol A. Marquardt & Bo Zhang, 2014, "Why do managers avoid EPS dilution? Evidence from debt–equity choice," Review of Accounting Studies, Springer, volume 19, issue 2, pages 877-912, June, DOI: 10.1007/s11142-013-9266-3.
• Francois Larmande & Jean Pierre Ponssard, 2014, "Fishing for excuses and performance evaluation," Review of Accounting Studies, Springer, volume 19, issue 2, pages 988-1008, June, DOI: 10.1007/s11142-013-9268-1.
• Alnoor Bhimani & Mohamed Azzim Gulamhussen & Samuel Rocha Lopes, 2014, "Owner liability and financial reporting information as predictors of firm default in bank loans," Review of Accounting Studies, Springer, volume 19, issue 2, pages 769-804, June, DOI: 10.1007/s11142-013-9269-0.
• Andrew C. Call & Shuping Chen & Bin Miao & Yen H. Tong, 2014, "Short-term earnings guidance and accrual-based earnings management," Review of Accounting Studies, Springer, volume 19, issue 2, pages 955-987, June, DOI: 10.1007/s11142-013-9270-7.
• Nerissa C. Brown & Theodore E. Christensen, 2014, "The quality of street cash flow from operations," Review of Accounting Studies, Springer, volume 19, issue 2, pages 913-954, June, DOI: 10.1007/s11142-014-9276-9.
• Ye Cai & Dan S. Dhaliwal & Yongtae Kim & Carrie Pan, 2014, "Board interlocks and the diffusion of disclosure policy," Review of Accounting Studies, Springer, volume 19, issue 3, pages 1086-1119, September, DOI: 10.1007/s11142-014-9280-0.
• Jeffrey Ng & Sugata Roychowdhury, 2014, "Do loan loss reserves behave like capital? Evidence from recent bank failures," Review of Accounting Studies, Springer, volume 19, issue 3, pages 1234-1279, September, DOI: 10.1007/s11142-014-9281-z.
• Kevin K. Li & Partha Mohanram, 2014, "Evaluating cross-sectional forecasting models for implied cost of capital," Review of Accounting Studies, Springer, volume 19, issue 3, pages 1152-1185, September, DOI: 10.1007/s11142-014-9282-y.
• Daniel Aobdia & Judson Caskey & N. Bugra Ozel, 2014, "Inter-industry network structure and the cross-predictability of earnings and stock returns," Review of Accounting Studies, Springer, volume 19, issue 3, pages 1191-1224, September, DOI: 10.1007/s11142-014-9286-7.
• Rebecca N. Hann, 2014, "A discussion of “Inter-industry network structure and the cross-predictability of earnings and stock returns”," Review of Accounting Studies, Springer, volume 19, issue 3, pages 1225-1233, September, DOI: 10.1007/s11142-014-9289-4.
• Weining Zhang, 2014, "Discussion of “Board interlocks and the diffusion of disclosure policy”," Review of Accounting Studies, Springer, volume 19, issue 3, pages 1120-1124, September, DOI: 10.1007/s11142-014-9290-y.
• C. S. Agnes Cheng & John Daniel Eshleman, 2014, "Does the market overweight imprecise information? Evidence from customer earnings announcements," Review of Accounting Studies, Springer, volume 19, issue 3, pages 1125-1151, September, DOI: 10.1007/s11142-014-9293-8.
• Dan Dhaliwal & Shawn Huang & Inder K. Khurana & Raynolde Pereira, 2014, "Product market competition and conditional conservatism," Review of Accounting Studies, Springer, volume 19, issue 4, pages 1309-1345, December, DOI: 10.1007/s11142-013-9267-2.
• Yaowen Shan & Stephen Taylor & Terry Walter, 2014, "The role of “other information” in analysts’ forecasts in understanding stock return volatility," Review of Accounting Studies, Springer, volume 19, issue 4, pages 1346-1392, December, DOI: 10.1007/s11142-013-9272-5.
• Elizabeth Blankespoor & Brian P. Miller & Hal D. White, 2014, "Initial evidence on the market impact of the XBRL mandate," Review of Accounting Studies, Springer, volume 19, issue 4, pages 1468-1503, December, DOI: 10.1007/s11142-013-9273-4.
• Maureen McNichols & Madhav V. Rajan & Stefan Reichelstein, 2014, "Conservatism correction for the market-to-book ratio and Tobin’s q," Review of Accounting Studies, Springer, volume 19, issue 4, pages 1393-1435, December, DOI: 10.1007/s11142-013-9275-2.
• Paul Healy & George Serafeim & Suraj Srinivasan & Gwen Yu, 2014, "Market competition, earnings management, and persistence in accounting profitability around the world," Review of Accounting Studies, Springer, volume 19, issue 4, pages 1281-1308, December, DOI: 10.1007/s11142-014-9277-8.
• John Goodwin & Donghui Wu, 2014, "Is the effect of industry expertise on audit pricing an office-level or a partner-level phenomenon?," Review of Accounting Studies, Springer, volume 19, issue 4, pages 1532-1578, December, DOI: 10.1007/s11142-014-9285-8.
• Christian Engelen & Christoph Pelger, 2014, "Determinanten der Integration von externer und interner Unternehmensrechnung–Eine empirische Analyse anhand der Segmentberichterstattung nach IFRS 8," Schmalenbach Journal of Business Research, Springer, volume 66, issue 3, pages 178-211, May, DOI: 10.1007/BF03372896.
• Manfred Kühnberger, 2014, "Fair Value Accounting, Bilanzpolitik und die Qualität von IFRS-Abschlüssen. Ein überblick über ausgewählte Aspekte der Fair Value-Bewertung," Schmalenbach Journal of Business Research, Springer, volume 66, issue 5, pages 428-450, August, DOI: 10.1007/BF03372900.
• Wolfgang Ballwieser, 2014, "Ansätze und Ergebnisse einer ökonomischen Analyse des Rahmenkonzepts zur Rechnungslegung," Schmalenbach Journal of Business Research, Springer, volume 66, issue 5, pages 451-476, August, DOI: 10.1007/BF03372901.
• Hanno Merkt, 2014, "Das IFRS Conceptual Framework aus regelungsmethodischer Sicht," Schmalenbach Journal of Business Research, Springer, volume 66, issue 5, pages 477-504, August, DOI: 10.1007/BF03372902.
• Roberto Ghiselli Ricci & Carlo Alberto Magni, 2014, "Axiomatization of residual income and generation of financial securities," Quantitative Finance, Taylor & Francis Journals, volume 14, issue 7, pages 1257-1271, July, DOI: 10.1080/14697688.2012.717415.
• Heiner Schmittdiel, 2014, "Are CEOs incentivized to avoid Corporate Taxes? - Empirical Evidence on Managerial Bonus Contracts," Tinbergen Institute Discussion Papers, Tinbergen Institute, number 14-048/VII, Apr.
• Eduard Braun, 2014, "Just a Matter of Prospect (Theory)? - The Ecological Rationality of the Traditional Accounting Principles," TUC Working Papers in Economics, Abteilung für Volkswirtschaftslehre, Technische Universität Clausthal (Department of Economics, Technical University Clausthal), number 0012.
• Fatima Abdul Hamid & Chaabane Oussama Houssem Eddine & Abdullah Mohamed Ayedh & Abdelghani Echchabi, 2014, "Firms' Financial And Corporate Governance Characteristics Association With Earning Management Practices: A Meta-Analysis Approach," Economic Review: Journal of Economics and Business, University of Tuzla, Faculty of Economics, volume 12, issue 2, pages 49-72.
• Diewert, W. Erwin, 2014, "Getting Rental Prices Right for Computers," Economics working papers, Vancouver School of Economics, number erwin_diewert-2014-57, Dec, revised 17 Dec 2014.
• Luís Espinosa, 2014, "El sorprendente caso de la medición de la deuda griega. Crímenes, mentiras y estadísticas," Papeles de Europa, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Instituto Complutense de Estudios Internacionales (ICEI), volume 27, issue 1, pages 47-76, DOI: 10.5209/rev_PADE.2014.v27.n1.47012.
• Francisca Castilla Polo & Dolores Gallardo Vázquez, 2014, "La revelación social en sociedades cooperativas: una visión comparativa de las herramientas mas utilizadas en la actualidad
  [Social disclosures in cooperatives: evolution and present situation]," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 114, pages 07-34.
• Johannes Becker & Ronald B. Davies & Gitte Jakobs, 2014, "The Economics of Advance Pricing Agreements," Working Papers, School of Economics, University College Dublin, number 201419, Nov.
• Jennifer Martínez-Ferrero, 2014, "Consequences of financial reporting quality on corporate performance. Evidence at the international level," Estudios de Economia, University of Chile, Department of Economics, volume 41, issue 1 Year 20, pages 49-88, June.
• Gerasimenko Valentina & Ochkovskaya Marina & Rybalko Maria, 2014, "Factors Affecting a Brands Perception in Russia," Working Papers, Moscow State University, Faculty of Economics, number 0007, Jan.
• Fecht, Falko & Füss, Roland & Rindler, Philipp B., 2014, "Corporate Transparency and Bond Liquidity," Working Papers on Finance, University of St. Gallen, School of Finance, number 1404, Feb.
• Chiara Mio & Marco Fasan, 2014, "The determinants of materiality disclosure in integrated corporate reporting," Working Papers, Venice School of Management - Department of Management, Università Ca' Foscari Venezia, number 09, May.
• Marco Fasan & Carlo Marcon, 2014, "Accounting Tradition and other drivers of the Fair Value choice: An Opportunistic Management perspective," Working Papers, Venice School of Management - Department of Management, Università Ca' Foscari Venezia, number 13, Jul.
• Marisa Agostini, 2014, "Presentation of Other Comprehensive Income: Is there a relationship with the total amount, the sign and the volatility of such accounting items?," Working Papers, Venice School of Management - Department of Management, Università Ca' Foscari Venezia, number 16, Sep.
• Ivan Apostolov, 2014, "Revenue Recognition in Housing and Resort Construction – Issues and Prospects," Business & Management Compass, University of Economics Varna, issue 1, pages 29-39.
• Gergana Tsoncheva, 2014, "Measuring and Assessing the Quality and Usefulness of Accounting Information," Business & Management Compass, University of Economics Varna, issue 1, pages 52-64.
• Iliyan Hristov, 2014, "An Integrated Model For Assessing The Activity Of The Enterprise," Business & Management Compass, University of Economics Varna, issue 3, pages 61-73.
• Venelin Georgiev & Reni Petrova, 2014, "Adapting Altman's model to Bulgarian public companies," An Annual Book of University of Economics - Varna, University of Economics - Varna, volume 85, issue 1, pages 107-151, January.
• de Mel, Suresh & Herath, Dammika & McKenzie, David & Pathak, Yuvraj, 2014, "Radio frequency (un)identification : results from a proof-of-concept trial of the use of RFID technology to measure microenterprise turnover in Sri Lanka," Policy Research Working Paper Series, The World Bank, number 7064, Oct.