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

• 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

• David Procházka, 2014, "The IFRS Adoption and Its Impact on Financial and Management Accounting
  [Implementace IFRS a její vliv na vzájemné postavení finančního a manažerského účetnictví]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2014, issue 1, pages 50-60, DOI: 10.18267/j.cfuc.380.
• Vladimír Zelenka, 2014, ""Negative" Amount of the Investment Accounted for by Equity Method
  ["Záporná" částka investice vykazované ekvivalenční metodou]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2014, issue 1, pages 61-71, DOI: 10.18267/j.cfuc.381.
• Hana Vomáčková, 2014, "Concept business (enterprise) or plant
  [Podnik nebo závod obecně a v účetní praxi]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2014, issue 1, pages 125-131, DOI: 10.18267/j.cfuc.386.
• Marie Zelenková, 2014, "Changes of Control and Joint-control Approaches
  [Změny v pojetí ovládání a spoluovládání]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2014, issue 2, pages 18-30, DOI: 10.18267/j.cfuc.391.
• Michal Bobek, 2014, "The Principal-Agent Theory and its Influence on the Quality of Assurance Services
  [Vliv vztahů zastoupení na kvalitu informací poskytovaných ověřovacími službami]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2014, issue 2, pages 52-68, DOI: 10.18267/j.cfuc.394.
• Jana Skálová, 2014, "Mergers in Slovak - Tax and Accounting Treatment
  [Daňová a účetní úprava fúzí na Slovensku]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2014, issue 2, pages 119-130, DOI: 10.18267/j.cfuc.399.
• Libuše Müllerová, 2014, "Does New European Directive Change Czech Accounting?
  [Změní nová evropská směrnice české účetnictví?]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2014, issue 2, pages 131-140, DOI: 10.18267/j.cfuc.400.
• Monika Randáková, 2014, "Valuation of Assets upon Bankruptcy in the Czech Republic
  [Oceňování majetkové podstaty podniku v konkurzu v České republice]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2014, issue 2, pages 141-145, DOI: 10.18267/j.cfuc.401.
• Václav Černý & Jaroslava Roubíčková, 2014, "The Audit of Public Interest Entities in the Spotlight European Union
  [Audit subjektů veřejného zájmu v centru pozornosti Evropské unie]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2014, issue 2, pages 146-151, DOI: 10.18267/j.cfuc.402.
• David Procházka, 2014, "The Failure of Decision Usefulness Approach on an Example of the New Standard for Revenue Recognition
  [Selhání užitečnostního přístupu k formulaci účetních pravidel na příkladu nového standardu pro výnosy]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2014, issue 3, pages 7-19, DOI: 10.18267/j.cfuc.405.
• Jaroslav Wagner & Petr Petera, 2014, "Approaches to Revenue Definition and Recognition and Their Implications for Profit and Loss Measurement
  [Pojetí a uznání "revenue" v rámci modelu hospodářského výsledku - přístupy a aplikace]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2014, issue 3, pages 20-33, DOI: 10.18267/j.cfuc.406.
• Vladimír Zelenka, 2014, "Elements of Financial Statement of Public Sector Entities Definition
  [Vymezení prvků účetních výkazů účetních jednotek veřejného sektoru]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2014, issue 3, pages 34-45, DOI: 10.18267/j.cfuc.407.
• Hana Vomáčková, 2014, "Appraisement at Transformation of Commercial Corporations after Czech Law up Recodification
  [Oceňování při přeměnách obchodních korporací podle českých předpisů po rekodifikaci]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2014, issue 3, pages 150-155, DOI: 10.18267/j.cfuc.415.
• Jiřina Bokšová & Monika Randáková, 2014, "Financial Statements in the Czech Republic - Broken Going Concern Assumption
  [Účetní závěrky v České republice při porušení předpokladu trvání podniku]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2014, issue 3, pages 156-164, DOI: 10.18267/j.cfuc.416.
• Marie Zelenková, 2014, "Transition from proportionate consolidation method to the equity method according to IFRS
  [Přechod z poměrné metody konsolidace na metodu ekvivalence podle IFRS]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2014, issue 4, pages 57-69, DOI: 10.18267/j.cfuc.423.
• Jan Novotný, 2014, "Portfolio Hedging and Earnings Management
  [Portfoliové zajištění a řízení zisku]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2014, issue 4, pages 84-93, DOI: 10.18267/j.cfuc.425.
• Mariana Valášková, 2014, "IFRS Due Process as an Inspiration for Legislative Process of Developing the Czech Accounting Legislation
  [Schvalovací proces IFRS jako inspirace pro legislativní proces tvorby českých účetních předpisů]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2014, issue 4, pages 106-119, DOI: 10.18267/j.cfuc.427.
• David Trytko, 2014, "Czech Point of View of IFRS Adoption into German GAAP - Impact on SME's Financial Statement Informative Value
  [Český pohled na implementaci IFRS do německých účetních předpisů - vliv na vypovídací schopnost účetních závěrek malých a středních podn," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2014, issue 4, pages 120-132, DOI: 10.18267/j.cfuc.428.
• Michal Bobek, 2014, "Materiality and Principal - Agent Theory
  [Materialita a vztahy zastoupení]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2014, issue 4, pages 149-156, DOI: 10.18267/j.cfuc.430.
• Jana Fibírová & Kateřina Knorová, 2014, "Interlinked System of Business Performance Management Indicators
  [Vnitřně propojený systém ukazatelů řízení výkonnosti podniku]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2014, issue 4, pages 157-165, DOI: 10.18267/j.cfuc.431.
• 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 system – the perspective of information asymmetry)," 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.
• Hervé Stolowy & Martin Messner & Thomas Jeanjean & C. Richard Baker, 2014, "The Construction of a Trustworthy Investment Opportunity: Insights from the Madoff Fraud," Contemporary Accounting Research, John Wiley & Sons, volume 31, issue 2, pages 354-397, June, DOI: 10.1111/1911-3846.12039.
• Chii-Shyan Kuo & Shih-Ti Yu & Che-Ching Liao, 2014, "An Analysis Of Stock Repurchase Transaction Using A Panel Data Sample Selection Model," Annals of Financial Economics (AFE), World Scientific Publishing Co. Pte. Ltd., volume 9, issue 01, pages 1-24, DOI: 10.1142/S2010495214500031.
• Chii-Shyan Kuo & Shih-Ti Yu, 2014, "The Effects Of Firm Characteristics And Recognition Policy On Employee Stock Options Prices After Controlling For Self-Selection," Annals of Financial Economics (AFE), World Scientific Publishing Co. Pte. Ltd., volume 9, issue 02, pages 1-30, DOI: 10.1142/S201049521440003X.
• Diller, Markus & Kortebusch, Pia & Schneider, Georg & Sureth, Caren, 2014, "Do investors request advance tax rulings to alleviate tax risk (and do tax authorities provide them)? A joint taxpayers' and tax authorities' view on investment behavior," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 167.
• Martini, Jan-Thomas & Niemann, Rainer & Simons, Dirk, 2014, "Management incentives under formula apportionment: Tax-induced distortions of effort and compensation in a principal-agent setting," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 168.
• Eichfelder, Sebastian & Lau, Mona, 2014, "Capital gains taxes and asset prices: The impact of tax awareness and procrastination," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 170.
• Feller, Anna & Schanz, Deborah, 2014, "The three hurdles of tax planning: How business context, aims of tax planning, and tax manager power affect tax," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 176.
• Fang, Yiwei & Hasan, Iftekhar & Li, Lingxiang, 2014, "Banking reform, risk-taking, and earnings quality – Evidence from transition countries," BOFIT Discussion Papers, Bank of Finland Institute for Emerging Economies (BOFIT), number 19/2014.
• Francis, Bill & Hasan, Iftekhar & Wu, Qiang & Park, Jong Chool, 2014, "Gender differences in financial reporting decision-making: Evidence from accounting conservatism," Bank of Finland Research Discussion Papers, Bank of Finland, number 1/2014.
• Francis, Bill & Hasan, Iftekhar & Li, Lingxiang, 2014, "Abnormal real operations, real earnings management, and subsequent crashes in stock prices," Bank of Finland Research Discussion Papers, Bank of Finland, number 19/2014.
• Bornemann, Sven & Pfingsten, Andreas & Kick, Thomas & Schertler, Andrea, 2014, "Earnings baths by bank CEOs during turnovers," Discussion Papers, Deutsche Bundesbank, number 05/2014.
• Domikowsky, Christian & Bornemann, Sven & Duellmann, Klaus & Pfingsten, Andreas, 2014, "Loan loss provisioning and procyclicality: Evidence from an expected loss model," Discussion Papers, Deutsche Bundesbank, number 39/2014.
• Keser, Claudia & Kimpel, Gerrit & Oestreicher, Andreas, 2014, "The CCCTB option: An experimental study," University of Göttingen Working Papers in Economics, University of Goettingen, Department of Economics, number 199.
• Eichfelder, Sebastian & Lau, Mona, 2014, "Capital gains taxes and asset prices: The impact of tax awareness and procrastination," Discussion Papers, Free University Berlin, School of Business & Economics, number 2014/17.
• Casajus, André & Labrenz, Helfried, 2014, "A property rights based consolidation approach," Working Papers, University of Leipzig, Faculty of Economics and Management Science, number 126.
• Bergheim, Ralf & Ernstberger, Jürgen & Roos, Michael W. M., 2014, "How Do Fair Value Measurements of Financial Instruments Affect Investments in Banks?," Ruhr Economic Papers, RWI - Leibniz-Institut für Wirtschaftsforschung, Ruhr-University Bochum, TU Dortmund University, University of Duisburg-Essen, number 487, DOI: 10.4419/86788555.
• Keser, Claudia & Kimpel, Gerrit & Oestreicher, Andreas, 2014, "The CCCTB option an experimental study," VfS Annual Conference 2014 (Hamburg): Evidence-based Economic Policy, Verein für Socialpolitik / German Economic Association, number 100490.
• Evers, Maria Theresia & Meier, Ina & Spengel, Christoph, 2014, "Transparency in financial reporting: Is country-by-country reporting suitable to combat international profit shifting?," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 14-015.
• Scheffler, Wolfram & Köstler, Melanie, 2014, "Harmonisierung der Gewinnermittlung in der EU: Die Gewinnermittlungsregeln der Gemeinsamen Körperschaftsteuer-Bemessungsgrundlage (GKB) / Gemeinsamen Unternehmensteuer-Bemessungsgrundlage (GUB) im Vergleich mit der Gewinnermittlung durch einen Betrie," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 14-044.
• Scheffler, Wolfram & Köstler, Melanie, 2014, "Harmonisierung der Gewinnermittlung in der EU: Analyse der Übergangsregelungen bei Einführung einer Gemeinsamen Körperschaftsteuer-Bemessungsgrundlage / Gemeinsamen Unternehmensteuer-Bemessungsgrundlage (GKB / GUB)," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 14-045.
• Evers, Maria Theresia & Finke, Katharina & Matenaer, Sebastian & Meier, Ina & Zinn, Benedikt, 2014, "Evidence on book-tax differences and disclosure quality based on the notes to the financial statements," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 14-047.
• Heckemeyer, Jost H. & Richter, Katharina & Spengel, Christoph, 2014, "Tax planning of R&D intensive multinationals," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 14-114.
• Mohamed Belkhir & Sabri Boubaker & Derouiche Imen, 2014, "Control–ownership wedge, board of directors, and the value of excess cash," Post-Print, HAL, number hal-01155486, Apr.
• François Larmande & Jean-Pierre Ponssard, 2014, "Fishing for excuses and performance evaluation," Post-Print, HAL, number hal-02313124, Jun.
• Philippe Boyer & Jean-Pierre Butault, 2014, "French “food euro” and value added distribution
  [L’euro alimentaire en France et le partage des valeurs ajoutées]," Post-Print, HAL, number hal-02957483, DOI: 10.4000/economierurale.4394.
• Justin Chircop & Zoltán Novotny-Farkas, 2014, "The economic consequences of including fair value adjustments to shareholders’ equity in regulatory capital calculations," KRTK-KTI WORKING PAPERS, Institute of Economics, Centre for Economic and Regional Studies, number 1426, Nov.
• Hui Chen & Katherine Gunny & Karthik Ramanna, 2014, "Return on political investment in the American Jobs Creation Act of 2004," Harvard Business School Working Papers, Harvard Business School, number 15-050, Dec.
• Abigail M. Allen & Karthik Ramanna & Sugata Roychowdhury, 2014, "Auditor Lobbying on Accounting Standards," Harvard Business School Working Papers, Harvard Business School, number 15-055, Dec.
• Oll, Grete, 2014, "Opportunistic Disclosure in the Inter-Organizational Relationships," Discussion Papers on Economics, University of Southern Denmark, Department of Economics, number 21/2014, Dec.
• Misund, Bard & Osmundsen, Petter & Sikveland, Marius, 2014, "Vertical Integration and Valuation of International Oil Companies," UiS Working Papers in Economics and Finance, University of Stavanger, number 2014/18, Oct.
• Fujiyama, Keishi & 藤山, 敬史 & Kagaya, Tetsuyuki & 加賀谷, 哲之 & Suzuki, Tomohiro & 鈴木, 智大 & Takahashi, Yukari, 2014, "Quarterly Earnings Management Around The World: Loss Avoidance Or Earnings Decrease Avoidance?," Hitotsubashi Journal of commerce and management, Hitotsubashi University, volume 48, issue 1, pages 1-30, October, DOI: 10.15057/26979.
• Melinda Timea Fulop, 2014, "Analyze of IASB Futures Priorities Based on Responses at 2011 Agenda Consultation and IASB Actions," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, volume 4, issue 1, pages 240-251, January.
• Melinda Timea Fulop, 2014, "The Role of the Audit Committee in Corporate Governance and the Influence of the Exchange Rates," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, volume 4, issue 1, pages 279-286, January.
• Mahmoud Moeinadin & Forough Heirany & Ehsan Khoshnood, 2014, "The Impact of Information Risk on the Systematic Risk," International Journal of Academic Research in Business and Social Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Business and Social Sciences, volume 4, issue 1, pages 90-98, January.
• Sheyda Lotfi & Ataollah Mohammadi, 2014, "The Relationship between Ownership Structure and Risk Management: Evidence from Iran," International Journal of Academic Research in Business and Social Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Business and Social Sciences, volume 4, issue 2, pages 53-62, February.
• Dimi Ofileanu & Dan Ioan Topor, 2014, "Lean Accounting - An Ingenious Solution for Cost Optimization," International Journal of Academic Research in Business and Social Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Business and Social Sciences, volume 4, issue 4, pages 342-352, April.
• Raluca – Ionela Radu & Ciprian Tudurachi, 2014, "Fraud Risk in Audit Activities According to IAS 8," Hyperion Economic Journal, Faculty of Economic Sciences, Hyperion University of Bucharest, Romania, volume 2, issue 1, pages 46-49, March.
• Paula Angela Vidrascu, 2014, "Patents Assessed through Sectoral Operational Programs," Hyperion Economic Journal, Faculty of Economic Sciences, Hyperion University of Bucharest, Romania, volume 2, issue 2, pages 51-58, June.
• Iryna Zhurakovska, 2014, "Disclosure of Intellectual Capital Components in Business Reporting in Ukraine," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 13-19, March.
• Tetyana Kaminska & Olena Kolesnikova, 2014, "Financial Risk Management Accounting," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 20-25, March.
• Oksana Mykhasyk, 2014, "Accounting Specifics of Foreign Currency Settlements with Persons Accountable," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 26-29, March.
• Anna Pantyukhova, 2014, "Economic Frameworks of Land Resources as Accounting Object," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 30-35, March.
• Olena Sorokina, 2014, "Applied Aspects of Material Costs Accounting and Their Impact on Volatile Oil Produce Cost," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 36-43, March.
• Nadiya Stolyarchuk, 2014, "Scientific & Technical Production Cost Accounting and Calculation," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 44-49, March.
• Valentyna Khodzytska & Larysa Ivchenko, 2014, "Strategic Management Accounting Within Business Entities Integrated Management System," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 50-55, March.
• Andriy Tsyutsyak, 2014, "Comparative Analysis of Accounting Methods for Reporting of Restaurant Business Production and Sales Activity," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 56-63, March.
• Ihor Tsyutsyak, 2014, "Current Status and Enhancing Revaluation Capital Accounting," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 64-70, March.
• Yuliya Bezdushna, 2014, "Enhancing Financial Security in Agricultural Business: Financial and Property Aspects," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 8-12, March.
• Iryna Zhurakovska, 2014, "Disclosure of Intellectual Capital Components in Business Reporting in Ukraine," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 13-19, March.
• Tetyana Kaminska & Olena Kolesnikova, 2014, "Financial Risk Management Accounting," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 20-25, March.
• Oksana Mykhasyk, 2014, "Accounting Specifics of Foreign Currency Settlements with Persons Accountable," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 26-29, March.
• Anna Pantyukhova, 2014, "Economic Frameworks of Land Resources as Accounting Object," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 30-35, March.