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

2014

• 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 Ver," 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-Bemessungsgrundla," 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.
• Justin Chircop & Zoltán Novotny-Farkas, 2014, "The economic consequences of including fair value adjustments to shareholders’ equity in regulatory capital calculations," CERS-IE 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.
• 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.
• Oresta Bodnar, 2014, "Some Aspects of Developing Company Accounting Policy in Relation to Production Costs," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 14-18, June.
• Oleh Kantsurov, 2014, "Institutional Analysis of Accounting Development Trends," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 19-23, June.
• Maksym Koryahin & Iryna Plotnichenko, 2014, "Improvement of Incomes, Outcomes and Financial Results Accounting in On-Line Commerce Enterprises," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 24-31, June.
• Nataliya Kulikova, 2014, "Issues of Adequacy of Accounting Method Principles and Elements to Information Society Development Terms," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 32-40, June.
• Volodymyr Metelytsia, 2014, "Regulatory Convergence of Accounting Profession in the European Union," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 41-55, June.
• Serhiy Ostapchuk, 2014, "Accounting for Agricultural Land Use: Present-Day State and Potential Possibilities of Its Improvement," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 56-65, June.
• Mykola Pavlyukovets, 2014, "Concept of Construction a Modern Accounting System of the Agricultural Enterprise in the Conditions of Internet Technologies," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 66-70, June.
• Leonid Suk & Petro Suk, 2014, "Floating Biological Assets and Agricultural Produce Accounting," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 71-78, June.
• Karina Utenkova, 2014, "Asset Accounting According to National and International Standards," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 79-83, June.
• Kostyantyn Bezverkhiy, 2014, "Specifics of Accounting under National and International Standards: Comparative Aspect," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 8-13, June.
• Ruslan Bruhanskyy, 2014, "Change of Management Paradigm as a Factor in Development of Accounting: Strategic Aspects," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 15-20, September.
• Oleh Vysochan, 2014, "Concept of Accounting of Tour Operator Business on the Basis of Logistics-Information Approach," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 21-28, September.
• Sandeep Goel, 2014, "Creating Accounting Numbers Using Designed Choices: A Case Study of Indian Hotel Industry," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 29-35, September.
• Tetyana Kaminska, 2014, "Accounting Support of Biological Capital Use," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 36-41, September.
• Oleh Kantsurov, 2014, "Evolution of the Institute of Accounting," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 42-46, September.
• Svitlana Kucherkova, 2014, "Role of Accounting Reporting as an Information Source in Attracting Investments," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 47-51, September.
• Dmytro Kushnirenko, 2014, "Nature of Work in Progress as an Accounting Category," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 52-58, September.
• Tetyana Monastyrska, 2014, "Source of Income of Condominiums and Diversification Thereof: Accounting and Classification Profile," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 59-64, September.
• Nataliya Orlova, 2014, "Peculiarities of Preparation of Non-financial Corporative Reporting," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 65-70, September.
• Viktoriya Rozhelyuk, 2014, "Organization of Accounting of the Costs for Processing of Agricultural Products," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 71-76, September.
• Danyyil Firer, 2014, "Place and Role of Accounting in Management of Budgetary Institutions," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 77-84, September.
• Kostyantyn Bezverkhiy, 2014, "Methodological Bases of Creating the Enterprise's Integrated Reporting," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 8-14, September.
• Valentyna Khodzytska, 2014, "Strategic Controlling as Methodological Tool for Strategic Management of Expenses," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 146-153, December.
• Maryna Dubinina & Oksana Boyeva, 2014, "Development of Accounting Policies of Agricultural Enterprises," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 17-23, December.
• Borys Zanko, 2014, "Current Conditions and Development of Cost Accounting for Repairs and Improvement of Fixed Assets," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 24-28, December.
• Nataliya Kantsedal, 2014, "Features of Intangible Assets Inventory Technique and the Recognition of Its Results," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 29-33, December.
• Tetyana Kineva, 2014, "Practical Conceptualization of Information and Analytical Support for Restoration Management of Livestock Sector Biological Capital," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 34-40, December.
• Svitlana Levytska & Ilona Panchuk, 2014, "Problems of Accounting Interpretation of the Results of Financial Activity," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 41-46, December.
• Oleksandr Panadiy, 2014, "Methodological Development for Purposes of Management Accounting in Agriculture and Other Economic Sectors of Ukraine: Comparison and Criticism," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 47-53, December.
• Vasyl Pihosh, 2014, "Transformation of Inventory Accounting in Terms of Harmonization of Public Sector Accounting Systems with International Standards," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 54-63, December.
• Nataliya Stelmah, 2014, "Economic and Legal Nature of Forensic Accounting Expertise in the Market Economy," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 64-68, December.
• Lyudmyla Todorova, 2014, "Accounting of Biological Assets and Agricultural Production According to New National Accounting Standards," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 69-76, December.
• Nina Tsehelnyk, 2014, "Development of Enterprise Accounting Policy on Accounting of Receivables within Payment System with Buyers," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 77-81, December.
• Kostyantyn Bezverkhiy, 2014, "Improvement of Methods for Detection of Signs of Errors and Omissions in the Financial Statements Based on Analytical Procedures," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 8-16, December.
• Antonina Chyrva, 2014, "Income Tax Accounting: Problems and Solutions," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 82-86, December.
• Mykhaylo Shynkarenko, 2014, "Accounting in the Agricultural Service Cooperatives," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 87-94, December.
• Andrew A. Anabila & EunYoung Whang, 2014, "Determinants Of The Bias And Inaccuracy Of Management Earnings Forecasts," Accounting & Taxation, The Institute for Business and Finance Research, volume 6, issue 1, pages 1-12.
• Edward Yeboah & Kwame Owusu Kwateng & Clement Oppong, 2014, "Information Systems And Accounting Practices In Ghanaian Public Institutions," Accounting & Taxation, The Institute for Business and Finance Research, volume 6, issue 1, pages 121-132.
• Denise A. Jones, 2014, "When Do Companies Fund Their Defined Benefit Pension Plans?," Accounting & Taxation, The Institute for Business and Finance Research, volume 6, issue 1, pages 13-23.
• Ronald A. Stunda, 2014, "The Role Of Derivatives In The Financial Crisis And Their Impact On Security Prices," Accounting & Taxation, The Institute for Business and Finance Research, volume 6, issue 1, pages 39-50.
• Arvind Patel & Pranil Prasad, 2014, "Accounting And Auditing Practices In Nongovernmental Organizations: Evidence From Fiji," Accounting & Taxation, The Institute for Business and Finance Research, volume 6, issue 1, pages 69-77.
• Salem Lotfi Boumediene, 2014, "Detection And Prediction Of Managerial Fraud In The Financial Statements Of Tunisian Banks," Accounting & Taxation, The Institute for Business and Finance Research, volume 6, issue 2, pages 1-10.
• Rogelio J. Cardona & Karen C. Castro-González & Carmen B. Ríos-Figueroa, 2014, "The Impact Of Culture And Economic Factors On The Implementation Of Ifrs," Accounting & Taxation, The Institute for Business and Finance Research, volume 6, issue 2, pages 29-47.
• Mohamed A. K. Basuony & Ehab K. A. Mohamed, 2014, "Internet Financial Disclosure: Evidence From Saudi Arabia And Oman," Accounting & Taxation, The Institute for Business and Finance Research, volume 6, issue 2, pages 59-69.
• Ezaaz Hasan & Sheetal Mala & Glen Finau & Prena Rani, 2014, "The 2012 Review Of Ifrs For Smes: Possible Responses From The Fiji Institute Of Accountants," Accounting & Taxation, The Institute for Business and Finance Research, volume 6, issue 2, pages 71-83.
• William E. Bealing, Jr, 2014, "Integrating Writing Assignments Into An Historically Non-Writing Intensive Course," Business Education and Accreditation, The Institute for Business and Finance Research, volume 6, issue 1, pages 55-62.
• Tareq A. Almunais & Mishari M. Alfraih & Faisal M. Alharbi, 2014, "Determinants of Accounting Students Performance," Business Education and Accreditation, The Institute for Business and Finance Research, volume 6, issue 2, pages 1-9.
• Ya-Fang Wang & Yu-Ting Huang, 2014, "Types Of Restatement Decisions And Ex-Ante Red Flags Of Internal Control Quality," Global Journal of Business Research, The Institute for Business and Finance Research, volume 8, issue 1, pages 1-8.
• Dedhy Sulistiawan & Jogiyanto Hartono, 2014, "Can Technical Analysis Signals Detect Price Reactions Around Earnings Announcement?: Evidence from Indonesia," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, volume 8, issue 1, pages 113-123.
• Richard Zhe Wang & Menghistu Sallehu, 2014, "The Hidden Message in AFS Securitites of US Banks," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, volume 8, issue 3, pages 59-70.
• Sherry Fang Li & Fang Sun & Fengyun Wu, 2014, "Analyst Reactions to Expectations Management in the Post-Regulation Fair Disclosure Period," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, volume 8, issue 5, pages 47-58.
• Hsin-hui I.H. Whited, 2014, "Constructing A Cash Budget And Projecting Financial Statements: An Exercise Of Short-Term Financial Planning For Entrepreneurs," Review of Business and Finance Studies, The Institute for Business and Finance Research, volume 5, issue 1, pages 99-112.
• Aida Lozada Rivera & Carmen Rios Figueroa, 2014, "Ifrs For Sme’S: Fashion Movement Or Route To Convergence Niif Para Pymes: Movimiento Fortuito O Ruta A La Convergencia?," Revista Global de Negocios, The Institute for Business and Finance Research, volume 2, issue 1, pages 41-54.
• Evaristo Colomina Climent & Leonardo Yanez Munoz, 2014, "Toolkit For Analysis And Validation Of Business Ideas Herramientas Para El Anaisis Y Validacion De Ideas De Negocio," Revista Global de Negocios, The Institute for Business and Finance Research, volume 2, issue 4, pages 105-123.
• Oscar Suarez Fernandez, 2014, "The Neutrality Of The Forward-Looking Information,La Neutralidad De La Informacion Previsional," Revista Internacional Administracion & Finanzas, The Institute for Business and Finance Research, volume 7, issue 2, pages 1-11.
• Floarea GEORGESCU, 2014, "The State of Knowing in the Field of Enterprise Treasury- Notional Cash, Content, Scope," International Conference on Economic Sciences and Business Administration, Spiru Haret University, volume 1, issue 1, pages 142-151, December.
• Edgar A. Martínez Meza & Yraima C. Arteaga Urdaneta, 2014, "Reflexión sobre la fundamentación teórica de la contabilidad como ciencia," Revista Actualidad Económica, Universidad Nacional de Córdoba, Facultad de Ciencias Económicas, Instituto de Economía y Finanzas, volume 24, issue 84, pages 5-11, Sept-Dic.
• Mert ERER & Çağla ERSEN CÖMERT, 2014, "Timeliness of Financial Reporting in Turkey," Iktisat Isletme ve Finans, Bilgesel Yayincilik, volume 29, issue 337, pages 73-94.
• Johannes Becker & Ronald B. Davies & Gitte Jakobs, 2014, "The Economics of Advance Pricing Agreements," The Institute for International Integration Studies Discussion Paper Series, IIIS, number iiisdp458, Nov.
• Makoto Nakano & Fumitaka Otsubo & Yusuke Takasu, 2014, "Effects of Accounting Conservatism on Corporate Investment Levels, Risk Taking, and Shareholder Value," IMES Discussion Paper Series, Institute for Monetary and Economic Studies, Bank of Japan, number 14-E-10, Oct.
• Francesco PAOLONE, 2014, "Cost Structure Complexity And Stock Prices Volatility: An Analysis Of Possible Relationship Among Italian Listed Companies In The Period Of Crisis," Romanian Journal of Economics, Institute of National Economy, volume 38, issue 1(47), pages 107-133, June.
• Diana MURESAN & Monica Ioana POP SILAGHI, 2014, "Empirical evidence on cross-country differences in explaining accruals anomaly," Romanian Journal of Economics, Institute of National Economy, volume 39, issue 2(48), pages 121-132, December.
• Tristan Boyer & Elena Chane-Alune, 2014, "IFRS and the need for non-financial information," Working Papers, Department of Research, Ipag Business School, number 2014-340, Jan.
• Maria Carmen Huian & Ciprian Apostol, 2014, "Derivative Use By Romanian Banks After The Eu Adhesion: A Financial Reporting Perspective," CES Working Papers, Centre for European Studies, Alexandru Ioan Cuza University, volume 6, issue 2, pages 74-84, July.
• Mihaela Alina ROBU, 2014, "The Level Of Knowledge In The Value Relevance Literature," CES Working Papers, Centre for European Studies, Alexandru Ioan Cuza University, volume 6, issue 4, pages 122-135, December.
• Diana GIOACASI, 2014, "Intellectual Capital: A Critical Approach On Definitions And Categorization," CES Working Papers, Centre for European Studies, Alexandru Ioan Cuza University, volume 6, issue 4, pages 57-62, December.
• Florian Esterer & David Schröder, 2014, "Implied cost of capital investment strategies: evidence from international stock markets," Annals of Finance, Springer, volume 10, issue 2, pages 171-195, May, DOI: 10.1007/s10436-013-0236-3.
• Christiane Pott & Tobias Tebben & Christoph Watrin, 2014, "The effect of outside directors’ and auditors’ incentives on managers’ ability to manage cash bonuses," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), volume 18, issue 2, pages 505-540, May, DOI: 10.1007/s10997-012-9252-3.
• Tim Loughran & Bill McDonald, 2014, "Regulation and financial disclosure: The impact of plain English," Journal of Regulatory Economics, Springer, volume 45, issue 1, pages 94-113, February, DOI: 10.1007/s11149-013-9236-5.
• Donglin Li, 2014, "Dissecting and connecting the growth and accounting distortion components of accruals," Review of Quantitative Finance and Accounting, Springer, volume 42, issue 1, pages 1-28, January, DOI: 10.1007/s11156-012-0323-y.
• Richard Sweeney, 2014, "Equivalent valuations in cash flow and accounting models," Review of Quantitative Finance and Accounting, Springer, volume 42, issue 1, pages 29-49, January, DOI: 10.1007/s11156-012-0332-x.
• Aaron Crabtree & Thomas Kubick, 2014, "Corporate tax avoidance and the timeliness of annual earnings announcements," Review of Quantitative Finance and Accounting, Springer, volume 42, issue 1, pages 51-67, January, DOI: 10.1007/s11156-012-0333-9.
• Pengguo Wang, 2014, "On the relevance of earnings components in valuation and forecasting," Review of Quantitative Finance and Accounting, Springer, volume 42, issue 3, pages 399-413, April, DOI: 10.1007/s11156-013-0347-y.
• Ronald Zhao & Yihong He, 2014, "The accounting implication of banking deregulation: an event study of Gramm-Leach-Bliley Act (1999)," Review of Quantitative Finance and Accounting, Springer, volume 42, issue 3, pages 449-468, April, DOI: 10.1007/s11156-013-0349-9.
• Zheng Wang, 2014, "Measuring investors’ assessment of earnings persistence: do investors see through smoothed earnings?," Review of Quantitative Finance and Accounting, Springer, volume 42, issue 4, pages 691-708, May, DOI: 10.1007/s11156-013-0358-8.
• Judson Caskey & Kyle Peterson, 2014, "Conservatism measures that control for the effects of economic rents on stock returns," Review of Quantitative Finance and Accounting, Springer, volume 42, issue 4, pages 731-756, May, DOI: 10.1007/s11156-013-0360-1.
• Miles Gietzmann & Adam Ostaszewski, 2014, "Why managers with low forecast precision select high disclosure intensity: an equilibrium analysis," Review of Quantitative Finance and Accounting, Springer, volume 43, issue 1, pages 121-153, July, DOI: 10.1007/s11156-013-0367-7.
• Xiang Liu, 2014, "Venture capitalists and portfolio companies’ real activities manipulation," Review of Quantitative Finance and Accounting, Springer, volume 43, issue 1, pages 173-210, July, DOI: 10.1007/s11156-013-0369-5.
• Steve Lim, 2014, "The information content of disaggregated accounting profitability: operating activities versus financing activities," Review of Quantitative Finance and Accounting, Springer, volume 43, issue 1, pages 75-96, July, DOI: 10.1007/s11156-013-0365-9.
• Ying Lin & Kenneth Yung, 2014, "Earnings management and corporate spinoffs," Review of Quantitative Finance and Accounting, Springer, volume 43, issue 2, pages 275-300, August, DOI: 10.1007/s11156-013-0372-x.
• Thomas Canace & Steven Mann, 2014, "The impact of technology-motivated M&A and joint ventures on the value of IT and non-IT firms: a new examination," Review of Quantitative Finance and Accounting, Springer, volume 43, issue 2, pages 333-366, August, DOI: 10.1007/s11156-013-0374-8.
• John Eshleman & Peng Guo, 2014, "The market’s use of supplier earnings information to value customers," Review of Quantitative Finance and Accounting, Springer, volume 43, issue 2, pages 405-422, August, DOI: 10.1007/s11156-013-0379-3.
• Pervaiz Alam & Min Liu & Xiaofeng Peng, 2014, "R&D expenditures and implied equity risk premiums," Review of Quantitative Finance and Accounting, Springer, volume 43, issue 3, pages 441-462, October, DOI: 10.1007/s11156-013-0381-9.
• Wenxia Ge & Jeong-Bon Kim, 2014, "Boards, takeover protection, and real earnings management," Review of Quantitative Finance and Accounting, Springer, volume 43, issue 4, pages 651-682, November, DOI: 10.1007/s11156-013-0388-2.
• Dina El-Mahdy & Myung Park, 2014, "Internal control quality and information asymmetry in the secondary loan market," Review of Quantitative Finance and Accounting, Springer, volume 43, issue 4, pages 683-720, November, DOI: 10.1007/s11156-013-0389-1.
• Li Eng & Joohyung Ha & Sandeep Nabar, 2014, "The impact of regulation FD on the information environment: evidence from the stock market response to stock split announcements," Review of Quantitative Finance and Accounting, Springer, volume 43, issue 4, pages 829-853, November, DOI: 10.1007/s11156-013-0394-4.
• Hiroshi Uemura, 2014, "Effects of corporate governance reform on the quality of internal controls: Evidence from Japan," Working Papers, Kochi University of Technology, School of Economics and Management, number SDES-2014-4, Oct, revised Oct 2014.
• Luminita Georgeta Jalba, 2014, "Rising Problems Concerning Properties. Assets in the Current Context," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 6, issue 1, pages 39-42, March.
• Victor Munteanu & Lavinia Copcinschi & Anda Laceanu & Carmen Luschi, 2014, "Financial Reporting from the Reference Theories’ Perspective," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 6, issue 1, pages 9-13, March.
• Luminita Georgeta Jalba, 2014, "Rising Problems Concerning the Accounting of Incomes," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 6, issue 1, pages 94-96, March.
• Adrian Lucian Kanovici, 2014, "The „Bosnian Spring”: Geo:Economical and Geopolitical Aspects," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 6, issue 2, pages 104-108, June.
• Dragos Laurentiu Zaharia & Luminita Dragne & Doina Maria Tilea, 2014, "The Modern Practice of Internal Auditing in the Context of Globalization," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 6, issue 2, pages 174-176, June.
• Mirel Anghel, 2014, "Economy and Literature: the Case of Tudor Arghezi," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 6, issue 2, pages 205-208, June.
• Raluca Georgiana Moscu & Ligia Prodan & Carmen Judith Grigorescu, 2014, "An Analysis of the Capital Structure for Companies Listed on the Bucharest Stock Exchange," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 6, issue 3, pages 114-118, September.
• Valentina Zaharia & Ivona Stoica & Argentina Velea, 2014, "Monitoring quality in the management of food enterprises," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 6, issue 3, pages 13-16, September.
• Radu Dorin Lenghel, 2014, "Views on the Role of Audit Committee in Corporate Governance," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 6, issue 3, pages 132-135, September.
• Gheorghe Lepadatu & Viorica Ionascu & Ionut Mersoiu & Dragos Barladeanu, 2014, "The Future of the Correlation between Taxation and Accounting in the Era of Globalization," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 6, issue 3, pages 27-30, September.
• Victor Munteanu & Lavinia Copcinschi & Anda Laceanu & Carmen Luschi, 2014, "Internal Audit Impact on Optimization of Financial-Accounting Management Decision in Public Entities," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 6, issue 3, pages 51-57, September.
• Viorica Ionascu & Gheorghe Lepadatu & Dragos Barladeanu & Ionut Mersoiu, 2014, "The Generalization of the Application of International Accounting Standards in the Contemporary Business Environment," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 6, issue 3, pages 62-65, September.
• Viorica Puscaciu & Mirela Mihalache & Rose-Marie Puscaciu, 2014, "Transport and Environment," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 6, issue 3, pages 96-99, September.
• Balwant Singh Mehta & Nidhi Mehta, 2014, "ICT and Socio-Economic Empowerment of Rural Women: Case of Mobile Phone in India," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 6, issue 4, pages 103-112, December.
• Viorica Ionascu & Gheorghe Lepadatu, 2014, "Intra-Community Trade," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 6, issue 4, pages 150-156, December.
• Ertambang Nahartyo & Intiyas Utami, 2014, "Keeping Self-Interest under Control: Effects of Procedural Fairness and Project Success Rate in a Cost-Reduction Context," The Japanese Accounting Review, Research Institute for Economics & Business Administration, Kobe University, volume 4, pages 27-47, December.
• Zhenyang Bai & Manabu Sakaue & Fumiko Takeda, 2014, "The Impact of XBRL Adoption on the Information Environment: Evidence from Japan," The Japanese Accounting Review, Research Institute for Economics & Business Administration, Kobe University, volume 4, pages 49-74, December.
• Edyta Izabela Gluszek & Ma³gorzata Ziêba, 2014, "Property Accounting in Commercial Property Management," World of Real Estate Journal (Swiat Nieruchomosci), Fundacja Uniwersytetu Ekonomicznego w Krakowie, issue 90, pages 83-89, December, DOI: 10.14659/worej.2014.90.13.
• Eutimio Mejía Soto, 2014, "Biocontabilidad: Hacia una definición de una nueva disciplina contable Patterns in Neighboring Areas Colombia," Lúmina. Revista iberoamericana de Contabilidad, Administración y Economía, Facultad de Ciencias Contables, Económicas y Administrativas, Universidad de Manizales., volume 0, issue 15, pages 106-129, Diciembre.
• Carlos Alberto Muñoz Restrepo, 2014, "La inteligencia artificial y la contabilidad. Lógica borrosa y representación del conocimiento Patterns in Neighboring Areas Colombia," Lúmina. Revista iberoamericana de Contabilidad, Administración y Economía, Facultad de Ciencias Contables, Económicas y Administrativas, Universidad de Manizales., volume 0, issue 15, pages 146-173, Diciembre.
• María Enriqueta Mancilla Rendón & Tania Nadiezhda Plascencia Cuevas, 2014, "La contabilidad gubernamental y la rendición de cuentas del endeudamiento en el estado de Baja California Sur, México Patterns in Neighboring Areas México," Lúmina. Revista iberoamericana de Contabilidad, Administración y Economía, Facultad de Ciencias Contables, Económicas y Administrativas, Universidad de Manizales., volume 0, issue 15, pages 56-71, Diciembre.
• Guillermo León Martínez Pino, 2014, "La contabilidad frente a la hegemonía de racionalidad calculante Patterns in Neighboring Areas Colombia," Lúmina. Revista iberoamericana de Contabilidad, Administración y Economía, Facultad de Ciencias Contables, Económicas y Administrativas, Universidad de Manizales., volume 0, issue 15, pages 72-105, Diciembre.
• Andrea Cipollini & Iolanda Lo Cascio & Silvia Muzzioli, 2014, "Volatility risk premia and financial connectedness," Department of Economics, University of Modena and Reggio E., Faculty of Economics "Marco Biagi", number 0047, Dec.
• Cabedo Semper David & Tirado Beltrán José Miguel, 2014, "Risk disclosure and cost of equity: The Spanish case," Contaduría y Administración, Accounting and Management, volume 59, issue 4, pages 105-135, octubre-d.
• Raimond Maurer & Olivia S. Mitchell & Ralph Rogalla & Ivonne Siegelin, 2014, "Accounting and Actuarial Smoothing of Retirement Payouts in Participating Life Annuities," NBER Working Papers, National Bureau of Economic Research, Inc, number 20124, May.
• Christopher A. Parsons & Johan Sulaeman & Sheridan Titman, 2014, "The Geography of Financial Misconduct," NBER Working Papers, National Bureau of Economic Research, Inc, number 20347, Jul.
• Hodder, Leslie & Hopkins, Patrick & Schipper, Katherine, 2014, "Fair Value Measurement in Financial Reporting," Foundations and Trends(R) in Accounting, now publishers, volume 8, issue 3-4, pages 143-270, December, DOI: 10.1561/1400000030.
• Anderson, Shannon W. & Dekker, Henri C., 2014, "The Role of Management Controls in Transforming Firm Boundaries and Sustaining Hybrid Organizational Forms," Foundations and Trends(R) in Accounting, now publishers, volume 8, issue 2, pages 75-141, November, DOI: 10.1561/1400000032.
• Laux, Volker, 2014, "Corporate Governance, Board Oversight, and CEO Turnover," Foundations and Trends(R) in Accounting, now publishers, volume 8, issue 1, pages 1-73, October, DOI: 10.1561/1400000033.
• Sansing, Richard, 2014, "International Transfer Pricing," Foundations and Trends(R) in Accounting, now publishers, volume 9, issue 1, pages 1-57, December, DOI: 10.1561/1400000037.
• Snejana Basheva & Rossen Petkov, 2014, "Perspective of Foreign Accounting Tax Compliance Act as a Future Substitute of Foreign Bank Account Report," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 77-83, January.
• Daniela Feschian & Veselka Pavlova, 2014, "Standardization in the Accounting of Public Sector Enterprises," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 127-162, February.
• Francette Koechlin & Paul Konijn & Luca Lorenzoni & Paul Schreyer, 2014, "Comparing Hospital and Health Prices and Volumes Internationally: Results of a Eurostat/OECD Project," OECD Health Working Papers, OECD Publishing, number 75, Aug, DOI: 10.1787/5jxznwrj32mp-en.
• Patrizia Gazzola & Massimo Ratti, 2014, "Transparency In Italian Non Profit Organizations," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 125-135, July.
• Balaciu Diana Elisabeta & Cernusca Lucian & Mester Ioana Teodora & Bogdan Victoria, 2014, "Accounting Manipulation: An Empirical Study Regarding Managers’ Behavior," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 554-562, July.
• Belenesi (Bumba) Marioara & Popa Dorina & Chira (Chiş) Anca Oana & Avram (Boitoş) Camelia, 2014, "Financial Communication And Intellectual Capital Reporting Practices," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 563-572, July.
• Cardos Ildiko Reka & Pete Stefan & Cardos Vasile Daniel, 2014, "Traditional Budgeting Versus Beyond Budgeting: A Literature Review," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 573-581, July.
• DARABOS Eva, 2014, "Accounting Systems And Their Convergences Nowadays," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 604-610, July.
• Drienovski Kristina †Jana, 2014, "Case Study: The Impact Of Innovation Process On Turnover Of Geo €" Topo Company," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 611-616, July.
• Mariana Farcas & Luminita Rus, 2014, "European Accounting Regulation - History And Perspectives," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 625-631, July.
• Teodor Hada & Teodora Maria Avram, 2014, "Aspects Concerning The Determination Of Bankruptcy Risk By Solvency And Liquidity Ratios In The Companies Listed On The Bucharest Stock Exchange," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 632-640, July.
• Kiss Agota, 2014, "Evaluation Of The Characteristics Of Goodwill In Ifrs," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 641-648, July.
• Ildiko Orban, 2014, "Role And Significance Of Statement Of Other Comprehensive Income- In Respect Of Reporting Companies' Performance," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 649-658, July.
• Grigore Marian, 2014, "The Sampling Process In The Financial Audit .Technical Practice Approach," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 659-663, July.
• Rozsa Attila, 2014, "Opportunities For Decreasing Exchange Risks Of Foreign Currency Transactions In Enterprises With A Special Regard On Changing-Over Foreign Currency Booking," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 664-668, July.
• Luminita Rus, 2014, "Is It Important The Accounting Model Used By The Economic Entity In Making Decisions By The Users Of The Information? Points Of View," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 669-677, July.
• SUSU Stefanita, 2014, "Scoring Assessment And Forecasting Models Bankruptcy Risk Of Companies," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 678-688, July.
• Toth Kornel, 2014, "The Effect Of Derivative Financial Instruments On Bank Risks, Relevance And Faithful Representation: Evidence From Banks In Hungary," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 698-706, July.