Research classified by Journal of Economic Literature (JEL) codes

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Top JEL
/ M: Business Administration and Business Economics; Marketing; Accounting; Personnel Economics
/ / M4: Accounting
/ / / M41: Accounting

2016

• Zuo, Luo, 2016, "The informational feedback effect of stock prices on management forecasts," Journal of Accounting and Economics, Elsevier, volume 61, issue 2, pages 391-413, DOI: 10.1016/j.jacceco.2016.03.001.
• Hoitash, Rani & Hoitash, Udi & Kurt, Ahmet C., 2016, "Do accountants make better chief financial officers?," Journal of Accounting and Economics, Elsevier, volume 61, issue 2, pages 414-432, DOI: 10.1016/j.jacceco.2016.03.002.
• Demerjian, Peter R. & Owens, Edward L., 2016, "Measuring the probability of financial covenant violation in private debt contracts," Journal of Accounting and Economics, Elsevier, volume 61, issue 2, pages 433-447, DOI: 10.1016/j.jacceco.2015.11.001.
• Lennox, Clive & Wu, Xi & Zhang, Tianyu, 2016, "The effect of audit adjustments on earnings quality: Evidence from China," Journal of Accounting and Economics, Elsevier, volume 61, issue 2, pages 545-562, DOI: 10.1016/j.jacceco.2015.08.003.
• Fischer, Paul E. & Heinle, Mirko S. & Verrecchia, Robert E., 2016, "Beliefs-driven price association," Journal of Accounting and Economics, Elsevier, volume 61, issue 2, pages 563-583, DOI: 10.1016/j.jacceco.2015.07.006.
• Chang, Hye Sun & Donohoe, Michael & Sougiannis, Theodore, 2016, "Do analysts understand the economic and reporting complexities of derivatives?," Journal of Accounting and Economics, Elsevier, volume 61, issue 2, pages 584-604, DOI: 10.1016/j.jacceco.2015.07.005.
• Li, Ningzhong & Vasvari, Florin P. & Wittenberg-Moerman, Regina, 2016, "Dynamic threshold values in earnings-based covenants," Journal of Accounting and Economics, Elsevier, volume 61, issue 2, pages 605-629, DOI: 10.1016/j.jacceco.2015.07.004.
• Gallo, Lindsey A. & Hann, Rebecca N. & Li, Congcong, 2016, "Aggregate earnings surprises, monetary policy, and stock returns," Journal of Accounting and Economics, Elsevier, volume 62, issue 1, pages 103-120, DOI: 10.1016/j.jacceco.2016.04.003.
• Amiram, Dan & Owens, Edward & Rozenbaum, Oded, 2016, "Do information releases increase or decrease information asymmetry? New evidence from analyst forecast announcements," Journal of Accounting and Economics, Elsevier, volume 62, issue 1, pages 121-138, DOI: 10.1016/j.jacceco.2016.06.001.
• Kausar, Asad & Shroff, Nemit & White, Hal, 2016, "Real effects of the audit choice," Journal of Accounting and Economics, Elsevier, volume 62, issue 1, pages 157-181, DOI: 10.1016/j.jacceco.2015.10.001.
• Michaely, Roni & Rubin, Amir & Vedrashko, Alexander, 2016, "Further evidence on the strategic timing of earnings news: Joint analysis of weekdays and times of day," Journal of Accounting and Economics, Elsevier, volume 62, issue 1, pages 24-45, DOI: 10.1016/j.jacceco.2016.04.002.
• Hilary, Gilles & Hsu, Charles & Segal, Benjamin & Wang, Rencheng, 2016, "The bright side of managerial over-optimism," Journal of Accounting and Economics, Elsevier, volume 62, issue 1, pages 46-64, DOI: 10.1016/j.jacceco.2016.04.001.
• Arif, Salman & Marshall, Nathan & Yohn, Teri Lombardi, 2016, "Understanding the relation between accruals and volatility: A real options-based investment approach," Journal of Accounting and Economics, Elsevier, volume 62, issue 1, pages 65-86, DOI: 10.1016/j.jacceco.2016.04.005.
• Chircop, Justin & Novotny-Farkas, Zoltán, 2016, "The economic consequences of extending the use of fair value accounting in regulatory capital calculations," Journal of Accounting and Economics, Elsevier, volume 62, issue 2, pages 183-203, DOI: 10.1016/j.jacceco.2016.10.004.
• Frankel, Richard & Jennings, Jared & Lee, Joshua, 2016, "Using unstructured and qualitative disclosures to explain accruals," Journal of Accounting and Economics, Elsevier, volume 62, issue 2, pages 209-227, DOI: 10.1016/j.jacceco.2016.07.003.
• Guay, Wayne & Samuels, Delphine & Taylor, Daniel, 2016, "Guiding through the Fog: Financial statement complexity and voluntary disclosure," Journal of Accounting and Economics, Elsevier, volume 62, issue 2, pages 234-269, DOI: 10.1016/j.jacceco.2016.09.001.
• Dyer, Travis & Lang, Mark & Stice-Lawrence, Lorien, 2016, "Do managers really guide through the fog? On the challenges in assessing the causes of voluntary disclosure," Journal of Accounting and Economics, Elsevier, volume 62, issue 2, pages 270-276, DOI: 10.1016/j.jacceco.2016.08.001.
• Call, Andrew C. & Kedia, Simi & Rajgopal, Shivaram, 2016, "Rank and file employees and the discovery of misreporting: The role of stock options," Journal of Accounting and Economics, Elsevier, volume 62, issue 2, pages 277-300, DOI: 10.1016/j.jacceco.2016.06.003.
• Tsai, Feng-Tse & Lu, Hsin-Min & Hung, Mao-Wei, 2016, "The impact of news articles and corporate disclosure on credit risk valuation," Journal of Banking & Finance, Elsevier, volume 68, issue C, pages 100-116, DOI: 10.1016/j.jbankfin.2016.03.018.
• Isshaq, Zangina & Faff, Robert, 2016, "Does the uncertainty of firm-level fundamentals help explain cross-sectional differences in liquidity commonality?," Journal of Banking & Finance, Elsevier, volume 68, issue C, pages 153-161, DOI: 10.1016/j.jbankfin.2016.02.012.
• Hamadi, Malika & Heinen, Andréas & Linder, Stefan & Porumb, Vlad-Andrei, 2016, "Does Basel II affect the market valuation of discretionary loan loss provisions?," Journal of Banking & Finance, Elsevier, volume 70, issue C, pages 177-192, DOI: 10.1016/j.jbankfin.2016.06.002.
• Allen, Arthur & Francis, Bill B. & Wu, Qiang & Zhao, Yijiang, 2016, "Analyst coverage and corporate tax aggressiveness," Journal of Banking & Finance, Elsevier, volume 73, issue C, pages 84-98, DOI: 10.1016/j.jbankfin.2016.09.004.
• Lunawat, Radhika, 2016, "Reputation effects of information sharing," Journal of Economic Behavior & Organization, Elsevier, volume 131, issue PA, pages 75-91, DOI: 10.1016/j.jebo.2016.08.006.
• Abdelsalam, Omneya & Dimitropoulos, Panagiotis & Elnahass, Marwa & Leventis, Stergios, 2016, "Earnings management behaviors under different monitoring mechanisms: The case of Islamic and conventional banks," Journal of Economic Behavior & Organization, Elsevier, volume 132, issue S, pages 155-173, DOI: 10.1016/j.jebo.2016.04.022.
• Samaniego-Medina, Reyes & Trujillo-Ponce, Antonio & Parrado-Martínez, Purificación & di Pietro, Filippo, 2016, "Determinants of bank CDS spreads in Europe," Journal of Economics and Business, Elsevier, volume 86, issue C, pages 1-15, DOI: 10.1016/j.jeconbus.2016.03.001.
• Han, Bing & Tang, Ya & Yang, Liyan, 2016, "Public information and uninformed trading: Implications for market liquidity and price efficiency," Journal of Economic Theory, Elsevier, volume 163, issue C, pages 604-643, DOI: 10.1016/j.jet.2016.02.012.
• Hollander, Stephan & Verriest, Arnt, 2016, "Bridging the gap: the design of bank loan contracts and distance," Journal of Financial Economics, Elsevier, volume 119, issue 2, pages 399-419, DOI: 10.1016/j.jfineco.2015.09.006.
• Ball, Ray & Gerakos, Joseph & Linnainmaa, Juhani T. & Nikolaev, Valeri, 2016, "Accruals, cash flows, and operating profitability in the cross section of stock returns," Journal of Financial Economics, Elsevier, volume 121, issue 1, pages 28-45, DOI: 10.1016/j.jfineco.2016.03.002.
• Martini, Jan Thomas & Niemann, Rainer & Simons, Dirk, 2016, "Tax-induced distortions of effort and compensation in a principal-agent setting," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 27, issue C, pages 26-39, DOI: 10.1016/j.intaccaudtax.2016.07.002.
• Beaver, William & McNichols, Maureen & Price, Richard, 2016, "The costs and benefits of long-short investing: A perspective on the market efficiency literature," Journal of Accounting Literature, Elsevier, volume 37, issue C, pages 1-18, DOI: 10.1016/j.acclit.2016.07.001.
• Hsu, Audrey Wen-hsin & Liu, Sophia Hsin-Tsai, 2016, "Organizational structure, agency costs, and accrual quality," Journal of Contemporary Accounting and Economics, Elsevier, volume 12, issue 1, pages 35-60, DOI: 10.1016/j.jcae.2016.02.002.
• Magni, Carlo Alberto, 2016, "Capital depreciation and the underdetermination of rate of return: A unifying perspective," Journal of Mathematical Economics, Elsevier, volume 67, issue C, pages 54-79, DOI: 10.1016/j.jmateco.2016.09.007.
• Ku Ismail, Ku Nor Izah & Abdul Manaf, Kamarul Bahrain, 2016, "Market reactions to the appointment of women to the boards of Malaysian firms," Journal of Multinational Financial Management, Elsevier, volume 36, issue C, pages 75-88, DOI: 10.1016/j.mulfin.2016.04.004.
• Pierre Thijssen, Maximiliaan Willem & Iatridis, George Emmanuel, 2016, "Conditional conservatism and value relevance of financial reporting: A study in view of converging accounting standards," Journal of Multinational Financial Management, Elsevier, volume 37, issue , pages 48-70, DOI: 10.1016/j.mulfin.2016.10.001.
• Ng, Chi Cheong Allen & Shen, Jianfu, 2016, "Screen winners from losers using simple fundamental analysis in the Pacific-Basin stock markets," Pacific-Basin Finance Journal, Elsevier, volume 39, issue C, pages 159-177, DOI: 10.1016/j.pacfin.2016.06.003.
• Lau, Chee Kwong, 2016, "How corporate derivatives use impact firm performance?," Pacific-Basin Finance Journal, Elsevier, volume 40, issue PA, pages 102-114, DOI: 10.1016/j.pacfin.2016.10.001.
• Duong, Lien & Evans, John, 2016, "Gender differences in compensation and earnings management: Evidence from Australian CFOs," Pacific-Basin Finance Journal, Elsevier, volume 40, issue PA, pages 17-35, DOI: 10.1016/j.pacfin.2016.07.004.
• Gombola, Michael J. & Ho, Amy Yueh-Fang & Huang, Chin-Chuan, 2016, "The effect of leverage and liquidity on earnings and capital management: Evidence from U.S. commercial banks," International Review of Economics & Finance, Elsevier, volume 43, issue C, pages 35-58, DOI: 10.1016/j.iref.2015.10.030.
• Liao, Tsai-Ling & Lin, Wen-Chun, 2016, "Product market competition and earnings management around open-market repurchase announcements," International Review of Economics & Finance, Elsevier, volume 44, issue C, pages 187-203, DOI: 10.1016/j.iref.2016.04.006.
• Chen, Jing & Jung, Michael J., 2016, "Activist hedge funds and firm disclosure," Review of Financial Economics, Elsevier, volume 29, issue C, pages 52-63, DOI: 10.1016/j.rfe.2015.09.004.
• Joliet, Robert & Muller, Aline, 2016, "Are foreign earnings disclosures value-relevant?," Research in International Business and Finance, Elsevier, volume 37, issue C, pages 170-183, DOI: 10.1016/j.ribaf.2015.09.009.
• Anagnostopoulou, Seraina C. & Drakos, Konstantinos, 2016, "Bank loan terms and conditions: Is there a macro effect?," Research in International Business and Finance, Elsevier, volume 37, issue C, pages 269-282, DOI: 10.1016/j.ribaf.2015.11.012.
• Ajina, Aymen & Laouiti, Mhamed & Msolli, Badreddine, 2016, "Guiding through the Fog: Does annual report readability reveal earnings management?," Research in International Business and Finance, Elsevier, volume 38, issue C, pages 509-516, DOI: 10.1016/j.ribaf.2016.07.021.
• Christ, Katherine L. & Burritt, Roger L., 2016, "ISO 14051: A new era for MFCA implementation and research," Revista de Contabilidad - Spanish Accounting Review, Elsevier, volume 19, issue 1, pages 1-9, DOI: 10.1016/j.rcsar.2015.01.006.
• Gómez-Ruiz, Laura & Naranjo-Gil, David, 2016, "El uso interactivo de la información de control y las respuestas emocionales de los empleados," Revista de Contabilidad - Spanish Accounting Review, Elsevier, volume 19, issue 1, pages 102-110, DOI: 10.1016/j.rcsar.2015.02.003.
• Chamorro, Eva & Cámara, Macario, 2016, "Relación de agencia y monopolio. El caso del tabaco en España (1887-1986)," Revista de Contabilidad - Spanish Accounting Review, Elsevier, volume 19, issue 1, pages 132-141, DOI: 10.1016/j.rcsar.2015.03.002.
• Navarro-García, Juan Carlos & Madrid-Guijarro, Antonia, 2016, "Real economic activity and accounting information in Spanish construction and real estate firms," Revista de Contabilidad - Spanish Accounting Review, Elsevier, volume 19, issue 1, pages 21-30, DOI: 10.1016/j.rcsar.2014.10.002.
• Navarro Galera, Andrés & Ortúzar Maturana, Rodrigo Iván & Alcaraz Quiles, Francisco José, 2016, "La viabilidad del coste del ciclo de vida para la evaluación económica de inversiones militares," Revista de Contabilidad - Spanish Accounting Review, Elsevier, volume 19, issue 2, pages 169-180, DOI: 10.1016/j.rcsar.2015.06.001.
• Suárez Fernández, Óscar, 2016, "¿Es neutral la información sobre resultados?," Revista de Contabilidad - Spanish Accounting Review, Elsevier, volume 19, issue 2, pages 204-215, DOI: 10.1016/j.rcsar.2015.09.001.
• Nogueira, Sónia Paula S. & Jorge, Susana Margarida F., 2016, "Explanatory factors for the use of the financial report in decision-making: Evidence from Local Government in Portugal," Revista de Contabilidad - Spanish Accounting Review, Elsevier, volume 19, issue 2, pages 216-226, DOI: 10.1016/j.rcsar.2015.09.002.
• Cabedo Semper, J. David & Tirado Beltrán, José Miguel, 2016, "Cantidad y calidad de información de riesgos divulgada por las empresas españolas: Un análisis en periodos diferentes del ciclo económico," Revista de Contabilidad - Spanish Accounting Review, Elsevier, volume 19, issue 2, pages 261-270, DOI: 10.1016/j.rcsar.2016.05.001.
• Kim, Seokchin & Lee, Hyunchul & Kim, Joongi, 2016, "Divergent effects of external financing on technology innovation activity: Korean evidence," Technological Forecasting and Social Change, Elsevier, volume 106, issue C, pages 22-30, DOI: 10.1016/j.techfore.2016.02.002.
• Konstantinidi, Theodosia & Kraft, Arthur & Pope, Peter F., 2016, "Asymmetric persistence and the market pricing of accruals and cash flows," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 65445, Apr.
• Athanasakou, Vasiliki E. & Simpson, Ana, 2016, "Investor attention to salient features of analyst forecasts," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 65745, Jun.
• Anthony Dewayne Holder & Alexey Petkevich & Gary Moore, 2016, "Does managerial myopia explain Bowman’s Paradox?," American Journal of Business, Emerald Group Publishing Limited, volume 31, issue 3, pages 102-122, August, DOI: 10.1108/AJB-04-2015-0008.
• Marziana Madah Marzuki & Effiezal Aswadi Abdul Wahab & Hasnah Haron, 2016, "Corporate governance and earnings conservatism in Malaysia," Accounting Research Journal, Emerald Group Publishing Limited, volume 29, issue 4, pages 391-412, November, DOI: 10.1108/ARJ-04-2014-0043.
• Alexey Feigin & Andrew Ferguson & Matthew Grosse & Tom Scott, 2016, "Evidence on why firms use different disclosure outlets," Accounting Research Journal, Emerald Group Publishing Limited, volume 29, issue 3, pages 274-291, September, DOI: 10.1108/ARJ-08-2014-0066.
• Raheel Safdar & Chen Yan, 2016, "Information risk, stock returns, and the cost of capital in China," China Finance Review International, Emerald Group Publishing Limited, volume 6, issue 1, pages 77-95, February, DOI: 10.1108/CFRI-04-2015-0033.
• Liang Song, 2016, "Accounting quality and financing arrangements in emerging economies," International Journal of Accounting & Information Management, Emerald Group Publishing Limited, volume 24, issue 1, pages 2-19, March, DOI: 10.1108/IJAIM-09-2014-0061.
• Marko Järvenpää & Aapo Länsiluoto, 2016, "Collective identity, institutional logic and environmental management accounting change," Journal of Accounting & Organizational Change, Emerald Group Publishing Limited, volume 12, issue 2, pages 152-176, June, DOI: 10.1108/JAOC-11-2013-0094.
• Hounaida Mersni & Hakim Ben Othman, 2016, "The impact of corporate governance mechanisms on earnings management in Islamic banks in the Middle East region," Journal of Islamic Accounting and Business Research, Emerald Group Publishing Limited, volume 7, issue 4, pages 318-348, September, DOI: 10.1108/JIABR-11-2014-0039.
• Eva Marie Ebach & Michael Hertel & Andreas Lindermeir & Timm Tränkler, 2016, "Toward an optimal hedging strategy considering earnings volatility through fair value accounted financial derivatives," Journal of Risk Finance, Emerald Group Publishing Limited, volume 17, issue 3, pages 310-327, May, DOI: 10.1108/JRF-07-2015-0064.
• Meropy Barut & Jean Raar & Mohammad I Azim, 2016, "Biodiversity and local government: a reporting and accountability perspective," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 31, issue 2, pages 197-227, February, DOI: 10.1108/MAJ-08-2014-1082.
• Erick Rading Outa & Nelson M. Waweru, 2016, "Corporate governance guidelines compliance and firm financial performance," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 31, issue 8/9, pages 891-914, September, DOI: 10.1108/MAJ-12-2015-1291.
• Syrus Islam, 2016, "Reconceptualizing the notion of relations underlying performance measurement models," Pacific Accounting Review, Emerald Group Publishing Limited, volume 28, issue 4, pages 411-418, November, DOI: 10.1108/PAR-02-2016-0012.
• Frederick Ng & Isabella Li, 2016, "Case-mix accounting beyond the hospital," Pacific Accounting Review, Emerald Group Publishing Limited, volume 28, issue 4, pages 373-385, November, DOI: 10.1108/PAR-02-2016-0020.
• Eva Lechner, 2016, "Organizations with changing structures: how to control?," Pacific Accounting Review, Emerald Group Publishing Limited, volume 28, issue 4, pages 471-482, November, DOI: 10.1108/PAR-02-2016-0025.
• Chan Du & Liang Song & Jia Wu, 2016, "Bank accounting disclosure, information content in stock prices, and stock crash risk," Pacific Accounting Review, Emerald Group Publishing Limited, volume 28, issue 3, pages 260-278, August, DOI: 10.1108/PAR-09-2015-0037.
• Liang Song & Joel C Tuoriniemi, 2016, "Accounting quality, governance standards, and syndicated loan contracts," Pacific Accounting Review, Emerald Group Publishing Limited, volume 28, issue 1, pages 2-15, February, DOI: 10.1108/PAR-10-2014-0035.
• Jui-Chin Chang & Huey-Lian Sun, 2016, "Reputation and regulation effects on director turnover and change of directorships," Review of Accounting and Finance, Emerald Group Publishing Limited, volume 15, issue 3, pages 274-293, August, DOI: 10.1108/RAF-12-2014-0138.
• Dana Kubickova & Irena Jindrichovska, 2016, "Comparability and Reliability of Financial Information in the Sector of Czech SMES (ten years of IFRS as a part of Czech accounting context)," European Research Studies Journal, European Research Studies Journal, volume 0, issue 4, pages 64-77.

2015

• Evelyne Poincelot & Isabelle Chambost, 2015, "Etude exploratoire de l’impact des normes IFRS sur les politiques de couverture des risques financiers. Le cas des groupes cotés en France.- Exploratory study of the impact of the standards IFRS on the policies of risk coverage financial. The case of," Working Papers CREGO, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations, number 1150103, Jan.
• Becker , Sebastian, 2015, "When Organizations Deinstitutionalize Control Practices: A Multiple-Case Study of Budget Abandonment," HEC Research Papers Series, HEC Paris, number 1035, Jan.
• Larmande , Francois & Belze , Loïc & Schneider , Lorenz, 2015, "Pricing Model Management: Evidence from Employee Stock Option (Un)Fair Valuation," HEC Research Papers Series, HEC Paris, number 1103, Sep.
• Becker , Sebastian D & Mahlendorf , Matthias D & Schäffer , Utz & Thaten , Mario, 2015, "Budgeting in Times of Economic Crisis," HEC Research Papers Series, HEC Paris, number 1122, May.
• Cahn, Christophe & Balda, Fabrizio & Lemaire, Franck & Demarteau, Henri & Cano, José Ramón & Thiebot-Goget, Karelle & Holstein, Lars & Maza, Luis Ángel & Brites, Margarida & Burker, Matthias & Kalous,, 2015, "The Bank for the Accounts of Companies Harmonized (BACH) database," Statistics Paper Series, European Central Bank, number 11, Sep.
• Hou, Kewei & Zhang, Yinglei & Zhuang, Zili, 2015, "Understanding the Variation in the Information Content of Earnings: A Return Decomposition Analysis," Working Paper Series, Ohio State University, Charles A. Dice Center for Research in Financial Economics, number 2015-01, Jan.
• Armstrong, Christopher S. & Blouin, Jennifer L. & Jagolinzer, Alan D. & Larcker, David F., 2015, "Corporate Governance, Incentives, and Tax Avoidance," Research Papers, Stanford University, Graduate School of Business, number 2134, Feb.
• Daines, Robert M. & McQueen, Grant R. & Schonlau, Robert J., 2015, "Right on Schedule: CEO Option Grants and Opportunism," Research Papers, Stanford University, Graduate School of Business, number 3314, Apr.
• Israeli, Doron & Lee, Charles M. C. & Sridharan, Suhas A., 2015, "Is There a Dark Side to Exchange Traded Funds (ETFs)? An Information Perspective," Research Papers, Stanford University, Graduate School of Business, number 3322, Jul.
• Ming-Feng Hsu & Shiow-Ying Wen, 2015, "The Roles of Institutional Investors and Insiders in Earnings Management around Initial Public Offering Firms in Taiwan," International Journal of Economics and Financial Issues, International Journal of Economics and Financial Issues, volume 5, issue 2, pages 340-353.
• Mohamed Naceur Mahjoubi & Ezzeddine Abaoub, 2015, "Earnings Response Coefficient as a Measure of Market Expectations: Evidence from Tunis Stock Exchange," International Journal of Economics and Financial Issues, International Journal of Economics and Financial Issues, volume 5, issue 2, pages 377-389.
• Mawih Kareem Al-Ani, 2015, "A Strategic Framework to Use Payback Period in Evaluating the Capital Budgeting in Energy and Oil and Gas Sectors in Oman," International Journal of Economics and Financial Issues, International Journal of Economics and Financial Issues, volume 5, issue 2, pages 469-475.
• Fizza Tassadaq & Qaisar Ali Malik, 2015, "Creative Accounting and Financial Reporting: Model Development and Empirical Testing," International Journal of Economics and Financial Issues, International Journal of Economics and Financial Issues, volume 5, issue 2, pages 544-551.
• Ahmet Tanc & Kadir Gokoglan, 2015, "The Impact of Environmental Accounting on Strategic Management Accounting: A Research on Manufacturing Companies," International Journal of Economics and Financial Issues, International Journal of Economics and Financial Issues, volume 5, issue 2, pages 566-573.
• Fahmi Fadhl Al-Hosaini & Saudah Sofian, 2015, "A Review of Balanced Scorecard Framework in Higher Education Institution (HEIs)," International Review of Management and Marketing, International Review of Management and Marketing, volume 5, issue 1, pages 26-35.
• Noor Azmi Bin Hashim & Aliyu Olayemi Abdullateef & Bashir Danlami Sarkindaji, 2015, "The Moderating Infl uence of Trust on the Relationship between Institutional Image/Reputation, Perceived Value on Student Loyalty in Higher Education Institution," International Review of Management and Marketing, International Review of Management and Marketing, volume 5, issue 3, pages 122-128.
• Dilek ÞAHÝN, 2015, "Türkiye’nin ve G-8 Ülkelerinin Endüstri-Ýçi Ticaretinin Statik Analizi," Isletme ve Iktisat Calismalari Dergisi, Econjournals, volume 3, issue 4, pages 98-107.
• Janusz Grabara & Mircea Bunaciu, 2015, "The Existence of Disagreements in Organisational Entities - Source of the Occurrence of Conflicts at Work," Annals of the University of Craiova for Journalism, Communication and Management, Department of Communication, Journalism and Education Sciences, University of Craiova, volume 1, issue 1, pages 4-23, December.
• Aurelia Dumitru & Alina Georgiana Motoi & Andrei Bogdan Budica, 2015, "What kind of leader is a manager?," Annals of the University of Craiova for Journalism, Communication and Management, Department of Communication, Journalism and Education Sciences, University of Craiova, volume 1, issue 1, pages 50-60, December.
• Aurelia Dumitru, 2015, "The Accounting of the International Transactions: Book Review," Annals of the University of Craiova for Journalism, Communication and Management, Department of Communication, Journalism and Education Sciences, University of Craiova, volume 1, issue 1, pages 72-74, December.
• Elad, Charles, 2015, "The Development of Accounting in the Franc Zone Countries in Africa," The International Journal of Accounting, Elsevier, volume 50, issue 1, pages 75-100, DOI: 10.1016/j.intacc.2014.12.006.
• Braam, Geert & Nandy, Monomita & Weitzel, Utz & Lodh, Suman, 2015, "Accrual-based and real earnings management and political connections," The International Journal of Accounting, Elsevier, volume 50, issue 2, pages 111-141, DOI: 10.1016/j.intacc.2013.10.009.
• Qu, Xiaohui & Zhang, Guohua, 2015, "Value-relevance of Earnings and Book Value Over the Institutional Transition in China: The Suitability of Fair Value Accounting in This Emerging Market," The International Journal of Accounting, Elsevier, volume 50, issue 2, pages 195-223, DOI: 10.1016/j.intacc.2013.01.009.
• Bozzolan, Saverio & Fabrizi, Michele & Mallin, Christine A. & Michelon, Giovanna, 2015, "Corporate Social Responsibility and Earnings Quality: International Evidence," The International Journal of Accounting, Elsevier, volume 50, issue 4, pages 361-396, DOI: 10.1016/j.intacc.2015.10.003.
• Jaafar, Aziz & Thornton, John, 2015, "Tax Havens and Effective Tax Rates: An Analysis of Private versus Public European Firms," The International Journal of Accounting, Elsevier, volume 50, issue 4, pages 435-457, DOI: 10.1016/j.intacc.2015.10.005.
• Comprix, Joseph & Huang, Huichi, 2015, "Does auditor size matter? Evidence from small audit firms," Advances in accounting, Elsevier, volume 31, issue 1, pages 11-20, DOI: 10.1016/j.adiac.2015.03.007.
• Dong, Bei & Robinson, Dahlia & Robinson, Michael, 2015, "The market's response to earnings surprises after first-time going-concern modifications," Advances in accounting, Elsevier, volume 31, issue 1, pages 21-32, DOI: 10.1016/j.adiac.2015.03.001.
• Greiner, Adam J., 2015, "The effect of the fair value option on bank earnings and regulatory capital management: Evidence from realized securities gains and losses," Advances in accounting, Elsevier, volume 31, issue 1, pages 33-41, DOI: 10.1016/j.adiac.2015.03.005.
• Lin, Karen Jingrong & Karim, Khondkar E. & Carter, Clairmont, 2015, "Why does China's stock market have highly synchronous stock price movements? An information supply perspective," Advances in accounting, Elsevier, volume 31, issue 1, pages 68-79, DOI: 10.1016/j.adiac.2015.03.006.
• McDonough, Ryan P. & Shakespeare, Catherine M., 2015, "Fair value measurement capabilities, disclosure, and the perceived reliability of fair value estimates: A discussion of Bhat and Ryan (2015)," Accounting, Organizations and Society, Elsevier, volume 46, issue C, pages 96-99, DOI: 10.1016/j.aos.2015.05.003.
• Leung, Sidney & Parker, Lee & Courtis, John, 2015, "Impression management through minimal narrative disclosure in annual reports," The British Accounting Review, Elsevier, volume 47, issue 3, pages 275-289, DOI: 10.1016/j.bar.2015.04.002.
• Anagnostopoulou, Seraina C. & Tsekrekos, Andrianos E., 2015, "Earnings management in firms seeking to be acquired," The British Accounting Review, Elsevier, volume 47, issue 4, pages 351-375, DOI: 10.1016/j.bar.2014.07.001.
• Xiao, Gang, 2015, "Trading and earnings management: Evidence from China's non-tradable share reform," Journal of Corporate Finance, Elsevier, volume 31, issue C, pages 67-90, DOI: 10.1016/j.jcorpfin.2015.01.013.
• Gao, Lei & Zhang, Joseph H., 2015, "Firms’ earnings smoothing, corporate social responsibility, and valuation," Journal of Corporate Finance, Elsevier, volume 32, issue C, pages 108-127, DOI: 10.1016/j.jcorpfin.2015.03.004.
• Ng, Anthony C. & Rezaee, Zabihollah, 2015, "Business sustainability performance and cost of equity capital," Journal of Corporate Finance, Elsevier, volume 34, issue C, pages 128-149, DOI: 10.1016/j.jcorpfin.2015.08.003.
• Bernile, Gennaro & Sulaeman, Johan & Wang, Qin, 2015, "Institutional trading during a wave of corporate scandals: “Perfect Payday”?," Journal of Corporate Finance, Elsevier, volume 34, issue C, pages 191-209, DOI: 10.1016/j.jcorpfin.2015.07.004.
• Chahine, Salim & Mansi, Sattar & Mazboudi, Mohamad, 2015, "Media news and earnings management prior to equity offerings," Journal of Corporate Finance, Elsevier, volume 35, issue C, pages 177-195, DOI: 10.1016/j.jcorpfin.2015.09.002.
• Mao, Yaping & Renneboog, Luc, 2015, "Do managers manipulate earnings prior to management buyouts?," Journal of Corporate Finance, Elsevier, volume 35, issue C, pages 43-61, DOI: 10.1016/j.jcorpfin.2015.08.005.
• Shan, Yuan George, 2015, "Value relevance, earnings management and corporate governance in China," Emerging Markets Review, Elsevier, volume 23, issue C, pages 186-207, DOI: 10.1016/j.ememar.2015.04.009.
• Shen, Chung-Hua & Luo, Fuyan & Huang, Dengshi, 2015, "Analysis of earnings management influence on the investment efficiency of listed Chinese companies," Journal of Empirical Finance, Elsevier, volume 34, issue C, pages 60-78, DOI: 10.1016/j.jempfin.2015.08.003.
• Chan, Ann L.-C. & Hsu, Audrey W.-H. & Lee, Edward, 2015, "Mandatory adoption of IFRS and timely loss recognition across Europe: The effect of corporate finance incentives," International Review of Financial Analysis, Elsevier, volume 38, issue C, pages 70-82, DOI: 10.1016/j.irfa.2015.02.002.
• Iatridis, George Emmanuel, 2015, "Corporate philanthropy in the US stock market: Evidence on corporate governance, value relevance and earnings manipulation," International Review of Financial Analysis, Elsevier, volume 39, issue C, pages 113-126, DOI: 10.1016/j.irfa.2015.03.004.
• Arun, Thankom Gopinath & Almahrog, Yousf Ebrahem & Ali Aribi, Zakaria, 2015, "Female directors and earnings management: Evidence from UK companies," International Review of Financial Analysis, Elsevier, volume 39, issue C, pages 137-146, DOI: 10.1016/j.irfa.2015.03.002.
• Elzahar, Hany & Hussainey, Khaled & Mazzi, Francesco & Tsalavoutas, Ioannis, 2015, "Economic consequences of key performance indicators' disclosure quality," International Review of Financial Analysis, Elsevier, volume 39, issue C, pages 96-112, DOI: 10.1016/j.irfa.2015.03.005.
• Papanastasopoulos, Georgios A. & Tsiritakis, Emmanuel, 2015, "The accrual anomaly in Europe: The role of accounting distortions," International Review of Financial Analysis, Elsevier, volume 41, issue C, pages 176-185, DOI: 10.1016/j.irfa.2015.06.006.
• Hassanein, Ahmed & Hussainey, Khaled, 2015, "Is forward-looking financial disclosure really informative? Evidence from UK narrative statements," International Review of Financial Analysis, Elsevier, volume 41, issue C, pages 52-61, DOI: 10.1016/j.irfa.2015.05.025.
• Campa, Domenico & Camacho-Miñano, María-del-Mar, 2015, "The impact of SME’s pre-bankruptcy financial distress on earnings management tools," International Review of Financial Analysis, Elsevier, volume 42, issue C, pages 222-234, DOI: 10.1016/j.irfa.2015.07.004.
• Echterling, F. & Eierle, B. & Ketterer, S., 2015, "A review of the literature on methods of computing the implied cost of capital," International Review of Financial Analysis, Elsevier, volume 42, issue C, pages 235-252, DOI: 10.1016/j.irfa.2015.08.001.
• Kyaw, Khine & Olugbode, Mojisola & Petracci, Barbara, 2015, "Does gender diverse board mean less earnings management?," Finance Research Letters, Elsevier, volume 14, issue C, pages 135-141, DOI: 10.1016/j.frl.2015.05.006.
• Dhole, Sandip & Lobo, Gerald J. & Mishra, Sagarika & Pal, Ananda M., 2015, "Effects of the SEC's XBRL mandate on financial reporting comparability," International Journal of Accounting Information Systems, Elsevier, volume 19, issue C, pages 29-44, DOI: 10.1016/j.accinf.2015.11.002.
• Huang, Wei & Wright, Brian, 2015, "Analyst earnings forecast under complex corporate ownership in China," Journal of International Financial Markets, Institutions and Money, Elsevier, volume 35, issue C, pages 69-84, DOI: 10.1016/j.intfin.2015.01.003.
• Haggard, K. Stephen & Howe, John S. & Lynch, Andrew A., 2015, "Do baths muddy the waters or clear the air?," Journal of Accounting and Economics, Elsevier, volume 59, issue 1, pages 105-117, DOI: 10.1016/j.jacceco.2014.09.007.
• Ali, Ashiq & Zhang, Weining, 2015, "CEO tenure and earnings management," Journal of Accounting and Economics, Elsevier, volume 59, issue 1, pages 60-79, DOI: 10.1016/j.jacceco.2014.11.004.
• Martin, Xiumin & Roychowdhury, Sugata, 2015, "Do financial market developments influence accounting practices? Credit default swaps and borrowers׳ reporting conservatism," Journal of Accounting and Economics, Elsevier, volume 59, issue 1, pages 80-104, DOI: 10.1016/j.jacceco.2014.09.006.
• Billings, Mary Brooke & Cedergren, Matthew C., 2015, "Strategic silence, insider selling and litigation risk," Journal of Accounting and Economics, Elsevier, volume 59, issue 2, pages 119-142, DOI: 10.1016/j.jacceco.2014.12.001.
• Yezegel, Ari, 2015, "Why do analysts revise their stock recommendations after earnings announcements?," Journal of Accounting and Economics, Elsevier, volume 59, issue 2, pages 163-181, DOI: 10.1016/j.jacceco.2015.01.001.
• Naughton, James & Petacchi, Reining & Weber, Joseph, 2015, "Public pension accounting rules and economic outcomes," Journal of Accounting and Economics, Elsevier, volume 59, issue 2, pages 221-241, DOI: 10.1016/j.jacceco.2015.02.002.
• Bertomeu, Jeremy & Magee, Robert P., 2015, "Mandatory disclosure and asymmetry in financial reporting," Journal of Accounting and Economics, Elsevier, volume 59, issue 2, pages 284-299, DOI: 10.1016/j.jacceco.2014.08.007.
• Armstrong, Christopher S. & Blouin, Jennifer L. & Jagolinzer, Alan D. & Larcker, David F., 2015, "Corporate governance, incentives, and tax avoidance," Journal of Accounting and Economics, Elsevier, volume 60, issue 1, pages 1-17, DOI: 10.1016/j.jacceco.2015.02.003.
• Gilliam, Thomas A. & Heflin, Frank & Paterson, Jeffrey S., 2015, "Evidence that the zero-earnings discontinuity has disappeared," Journal of Accounting and Economics, Elsevier, volume 60, issue 1, pages 117-132, DOI: 10.1016/j.jacceco.2014.07.001.
• Gallemore, John & Labro, Eva, 2015, "The importance of the internal information environment for tax avoidance," Journal of Accounting and Economics, Elsevier, volume 60, issue 1, pages 149-167, DOI: 10.1016/j.jacceco.2014.09.005.
• deHaan, Ed & Shevlin, Terry & Thornock, Jacob, 2015, "Market (in)attention and the strategic scheduling and timing of earnings announcements," Journal of Accounting and Economics, Elsevier, volume 60, issue 1, pages 36-55, DOI: 10.1016/j.jacceco.2015.03.003.
• Lys, Thomas & Naughton, James P. & Wang, Clare, 2015, "Signaling through corporate accountability reporting," Journal of Accounting and Economics, Elsevier, volume 60, issue 1, pages 56-72, DOI: 10.1016/j.jacceco.2015.03.001.
• Koh, Ping-Sheng & Reeb, David M., 2015, "Missing R&D," Journal of Accounting and Economics, Elsevier, volume 60, issue 1, pages 73-94, DOI: 10.1016/j.jacceco.2015.03.004.
• Ghosh, Aloke(Al) & Tang, Charles Y., 2015, "Assessing financial reporting quality of family firms: The auditors׳ perspective," Journal of Accounting and Economics, Elsevier, volume 60, issue 1, pages 95-116, DOI: 10.1016/j.jacceco.2015.03.002.
• Bloomfield, Matthew J. & Bloomfield, Robert, 2015, "Discussion of delegated trade and the pricing of public and private information," Journal of Accounting and Economics, Elsevier, volume 60, issue 2, pages 104-109, DOI: 10.1016/j.jacceco.2015.09.001.
• Lang, Mark & Stice-Lawrence, Lorien, 2015, "Textual analysis and international financial reporting: Large sample evidence," Journal of Accounting and Economics, Elsevier, volume 60, issue 2, pages 110-135, DOI: 10.1016/j.jacceco.2015.09.002.
• Billings, Mary Brooke & Jennings, Robert & Lev, Baruch, 2015, "On guidance and volatility," Journal of Accounting and Economics, Elsevier, volume 60, issue 2, pages 161-180, DOI: 10.1016/j.jacceco.2015.07.008.
• Chen, Jason V. & Li, Feng, 2015, "Discussion of “Textual analysis and international financial reporting: Large sample evidence”," Journal of Accounting and Economics, Elsevier, volume 60, issue 2, pages 181-186, DOI: 10.1016/j.jacceco.2015.10.003.
• Tian, Shaonan & Yu, Yan & Guo, Hui, 2015, "Variable selection and corporate bankruptcy forecasts," Journal of Banking & Finance, Elsevier, volume 52, issue C, pages 89-100, DOI: 10.1016/j.jbankfin.2014.12.003.
• Bornemann, Sven & Kick, Thomas & Pfingsten, Andreas & Schertler, Andrea, 2015, "Earnings baths by CEOs during turnovers: empirical evidence from German savings banks," Journal of Banking & Finance, Elsevier, volume 53, issue C, pages 188-201, DOI: 10.1016/j.jbankfin.2014.12.005.
• García-Meca, Emma & García-Sánchez, Isabel-María & Martínez-Ferrero, Jennifer, 2015, "Board diversity and its effects on bank performance: An international analysis," Journal of Banking & Finance, Elsevier, volume 53, issue C, pages 202-214, DOI: 10.1016/j.jbankfin.2014.12.002.
• Haw, In-Mu & Hu, Bingbing & Lee, Jay Junghun, 2015, "Product market competition and analyst forecasting activity: International evidence," Journal of Banking & Finance, Elsevier, volume 56, issue C, pages 48-60, DOI: 10.1016/j.jbankfin.2015.02.010.
• Kim, Jeong-Bon & Song, Byron Y. & Zhang, Yue, 2015, "Earnings performance of major customers and bank loan contracting with suppliers," Journal of Banking & Finance, Elsevier, volume 59, issue C, pages 384-398, DOI: 10.1016/j.jbankfin.2015.06.020.
• Lopes, Ana Isabel & Teixeira Caetano, Tânia, 2015, "Firm-level conditions to engage in public-private partnerships: What can we learn?," Journal of Economics and Business, Elsevier, volume 79, issue C, pages 82-99, DOI: 10.1016/j.jeconbus.2015.01.001.
• Chen, Tao & Harford, Jarrad & Lin, Chen, 2015, "Do analysts matter for governance? Evidence from natural experiments," Journal of Financial Economics, Elsevier, volume 115, issue 2, pages 383-410, DOI: 10.1016/j.jfineco.2014.10.002.
• Lyle, Matthew R. & Wang, Charles C.Y., 2015, "The cross section of expected holding period returns and their dynamics: A present value approach," Journal of Financial Economics, Elsevier, volume 116, issue 3, pages 505-525, DOI: 10.1016/j.jfineco.2015.03.001.
• Pevzner, Mikhail & Xie, Fei & Xin, Xiangang, 2015, "When firms talk, do investors listen? The role of trust in stock market reactions to corporate earnings announcements," Journal of Financial Economics, Elsevier, volume 117, issue 1, pages 190-223, DOI: 10.1016/j.jfineco.2013.08.004.
• Ball, Ray & Gerakos, Joseph & Linnainmaa, Juhani T. & Nikolaev, Valeri V., 2015, "Deflating profitability," Journal of Financial Economics, Elsevier, volume 117, issue 2, pages 225-248, DOI: 10.1016/j.jfineco.2015.02.004.
• Massa, Massimo & Qian, Wenlan & Xu, Weibiao & Zhang, Hong, 2015, "Competition of the informed: Does the presence of short sellers affect insider selling?," Journal of Financial Economics, Elsevier, volume 118, issue 2, pages 268-288, DOI: 10.1016/j.jfineco.2015.08.004.
• Ji, Xu-dong & Lu, Wei & Qu, Wen, 2015, "Determinants and economic consequences of voluntary disclosure of internal control weaknesses in China," Journal of Contemporary Accounting and Economics, Elsevier, volume 11, issue 1, pages 1-17, DOI: 10.1016/j.jcae.2014.12.001.
• Yao, Dai Fei (Troy) & Percy, Majella & Hu, Fang, 2015, "Fair value accounting for non-current assets and audit fees: Evidence from Australian companies," Journal of Contemporary Accounting and Economics, Elsevier, volume 11, issue 1, pages 31-45, DOI: 10.1016/j.jcae.2014.12.003.
• Chen, Jengfang & Duh, Rong-Ruey & Hsu, Audrey Wen-Hsin & Pan, Chien-Min, 2015, "Can Anglo-Saxon audit committee scheme improve earnings quality in non-Anglo-Saxon environments?," Journal of Contemporary Accounting and Economics, Elsevier, volume 11, issue 1, pages 61-74, DOI: 10.1016/j.jcae.2014.12.004.
• Chen, Lucy Huajing & Deng, Saiying & Gupta, Parveen P. & Sami, Heibatollah, 2015, "The SEC's elimination of 20-F reconciliation and information asymmetry," Journal of Contemporary Accounting and Economics, Elsevier, volume 11, issue 1, pages 75-87, DOI: 10.1016/j.jcae.2014.11.001.
• Lambert, David & Matolcsy, Zoltan & Wyatt, Anne, 2015, "Analysts' earnings forecasts and technological conditions in the firm's investment environment," Journal of Contemporary Accounting and Economics, Elsevier, volume 11, issue 2, pages 104-120, DOI: 10.1016/j.jcae.2015.01.002.
• Duellman, Scott & Hurwitz, Helen & Sun, Yan, 2015, "Managerial overconfidence and audit fees," Journal of Contemporary Accounting and Economics, Elsevier, volume 11, issue 2, pages 148-165, DOI: 10.1016/j.jcae.2015.05.001.
• Ball, Fiona & Tyler, Jonathan & Wells, Peter, 2015, "Is audit quality impacted by auditor relationships?," Journal of Contemporary Accounting and Economics, Elsevier, volume 11, issue 2, pages 166-181, DOI: 10.1016/j.jcae.2015.05.002.
• Shan, Yuan George & Troshani, Indrit & Richardson, Grant, 2015, "An empirical comparison of the effect of XBRL on audit fees in the US and Japan," Journal of Contemporary Accounting and Economics, Elsevier, volume 11, issue 2, pages 89-103, DOI: 10.1016/j.jcae.2015.01.001.
• Enomoto, Masahiro & Kimura, Fumihiko & Yamaguchi, Tomoyasu, 2015, "Accrual-based and real earnings management: An international comparison for investor protection," Journal of Contemporary Accounting and Economics, Elsevier, volume 11, issue 3, pages 183-198, DOI: 10.1016/j.jcae.2015.07.001.
• Abdul Majid, Jamaliah, 2015, "Reporting incentives, ownership concentration by the largest outside shareholder, and reported goodwill impairment losses," Journal of Contemporary Accounting and Economics, Elsevier, volume 11, issue 3, pages 199-214, DOI: 10.1016/j.jcae.2015.07.002.
• Al-Hadi, Ahmed & Taylor, Grantley & Hossain, Mahmud, 2015, "Disaggregation, auditor conservatism and implied cost of equity capital: An international evidence from the GCC," Journal of Multinational Financial Management, Elsevier, volume 29, issue C, pages 66-98, DOI: 10.1016/j.mulfin.2014.11.005.
• Persakis, Anthony & Iatridis, George Emmanuel, 2015, "Earnings quality under financial crisis: A global empirical investigation," Journal of Multinational Financial Management, Elsevier, volume 30, issue C, pages 1-35, DOI: 10.1016/j.mulfin.2014.12.002.
• Baik, Bok & Kim, Young Jun & Kim, Jungbae & Lee, Su Jeong, 2015, "Usefulness of earnings in credit markets: Korean evidence," Pacific-Basin Finance Journal, Elsevier, volume 33, issue C, pages 93-113, DOI: 10.1016/j.pacfin.2015.01.009.
• Bryce, Mitchell & Ali, Muhammad Jahangir & Mather, Paul R., 2015, "Accounting quality in the pre-/post-IFRS adoption periods and the impact on audit committee effectiveness — Evidence from Australia," Pacific-Basin Finance Journal, Elsevier, volume 35, issue PA, pages 163-181, DOI: 10.1016/j.pacfin.2014.12.002.
• Zhu, Tingting & Lu, Meiting & Shan, Yaowen & Zhang, Yuanlong, 2015, "Accrual-based and real activity earnings management at the back door: Evidence from Chinese reverse mergers," Pacific-Basin Finance Journal, Elsevier, volume 35, issue PA, pages 317-339, DOI: 10.1016/j.pacfin.2015.01.008.
• Kim, Young Jun & Kim, Jung Hoon & Kwon, Sewon & Lee, Su Jeong, 2015, "Percent accruals and the accrual anomaly: Korean evidence," Pacific-Basin Finance Journal, Elsevier, volume 35, issue PA, pages 340-366, DOI: 10.1016/j.pacfin.2015.02.006.
• Duong, Lien & Evans, John, 2015, "CFO compensation: Evidence from Australia," Pacific-Basin Finance Journal, Elsevier, volume 35, issue PA, pages 425-443, DOI: 10.1016/j.pacfin.2015.03.006.
• Koh, SzeKee & Durand, Robert B. & Limkriangkrai, Manapon, 2015, "The value of Saints and the price of Sin," Pacific-Basin Finance Journal, Elsevier, volume 35, issue PA, pages 56-72, DOI: 10.1016/j.pacfin.2014.10.003.
• Jin, Kai & Shan, Yaowen & Taylor, Stephen, 2015, "Matching between revenues and expenses and the adoption of International Financial Reporting Standards," Pacific-Basin Finance Journal, Elsevier, volume 35, issue PA, pages 90-107, DOI: 10.1016/j.pacfin.2014.10.008.
• Wang, Qian & Ettredge, Michael, 2015, "Discretionary allocation of corporate income to segments," Research in Accounting Regulation, Elsevier, volume 27, issue 1, pages 1-13, DOI: 10.1016/j.racreg.2015.03.001.
• Houqe, Muhammad Nurul & van Zijl, Tony & Dunstan, Keitha & Karim, A.K.M. Waresul, 2015, "Corporate ethics and auditor choice – international evidence," Research in Accounting Regulation, Elsevier, volume 27, issue 1, pages 57-65, DOI: 10.1016/j.racreg.2015.03.007.
• Wu, Meng-Wen & Shen, Chung-Hua & Lu, Chin-Hwa, 2015, "Do more foreign strategic investors and more directors improve the earnings smoothing? The case of China," International Review of Economics & Finance, Elsevier, volume 36, issue C, pages 3-16, DOI: 10.1016/j.iref.2014.11.003.
• Lin, Wen-Chun & Liao, Tsai-Ling, 2015, "Exchange listing type and firm financial reporting behavior," International Review of Economics & Finance, Elsevier, volume 38, issue C, pages 234-249, DOI: 10.1016/j.iref.2015.02.030.
• Moumen, Néjia & Ben Othman, Hakim & Hussainey, Khaled, 2015, "The value relevance of risk disclosure in annual reports: Evidence from MENA emerging markets," Research in International Business and Finance, Elsevier, volume 34, issue C, pages 177-204, DOI: 10.1016/j.ribaf.2015.02.004.