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

• Valerian LAVAL, 2015, "Restructuring Stakeholder Collaboration and how Controlling can Add Value by Managing Educational CSR Initiatives - An Analysis Based on Multi Stakeholder Projects," REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, volume 16, issue 2, pages 205-221, May.
• Daniela Georgescu, 2015, "Legislative Similarities and Differences between the Annual Financial Statements for the Individual and Consolidated Economic Entities," Review of Applied Socio-Economic Research, Pro Global Science Association, volume 10, issue 2, pages 37-44, December.
• Jacek Gad, 2015, "Disclosures On Control Over Financial Reporting: The Reporting Practice Of Banks Listed On The Warsaw Stock Exchange," "e-Finanse", University of Information Technology and Management, Institute of Financial Research and Analysis, volume 11, issue 1, pages 1-10, August.
• Karen Benson & Peter M Clarkson & Tom Smith & Irene Tutticci, 2015, "A review of accounting research in the Asia Pacific region," Australian Journal of Management, Australian School of Business, volume 40, issue 1, pages 36-88, February, DOI: 10.1177/0312896214565121.
• Greg Clinch & Robert E Verrecchia, 2015, "Voluntary disclosure and the cost of capital," Australian Journal of Management, Australian School of Business, volume 40, issue 2, pages 201-223, May, DOI: 10.1177/0312896214529441.
• Michalis Makrominas, 2015, "The impact of analyst-investor disagreement on the cross-section of implied cost of capital," Australian Journal of Management, Australian School of Business, volume 40, issue 2, pages 224-244, May, DOI: 10.1177/0312896214528185.
• Dinu Octavian Nicolescu, 2015, "The connection between financial management and financial control," Social-Economic Debates, Association for Entreprenorial Spirit Promotion, volume 4, issue 2, pages 42-45, August.
• Chollada Love, 2015, "The Study on Guideline for Cost Reduction Using Activity Based Costing System of PST Concrete Company," Proceedings of International Academic Conferences, International Institute of Social and Economic Sciences, number 1003104, May.
• Josipa Mrsa & Josip Cicak, 2015, "Evaluating equity in fair value accounting," Proceedings of International Academic Conferences, International Institute of Social and Economic Sciences, number 1003167, May.
• Katarzyna ?wietla & Mario Nicoliello, 2015, "National Regulations And Implementation Of International Accounting Solutions In The Practice Of Small And Medium Enterprises. The Example Of Poland And Italy," Proceedings of International Academic Conferences, International Institute of Social and Economic Sciences, number 1003631, May.
• Loreta Bebi, 2015, "The impact of moral intensity dimensions in ethical decision making process of Albanian accounting students," Proceedings of International Academic Conferences, International Institute of Social and Economic Sciences, number 1003815, May.
• Flavia Stoian & Geanina Gabriela Tudose & Grazia-Oana Petroianu & DANIELA NICOLETA MEDINTU, 2015, "Going Concern Research Assessment for Quoted Romanian Agricultural Companies," Proceedings of International Academic Conferences, International Institute of Social and Economic Sciences, number 2504109, Jun.
• Levan Sabauri & Elena Kharabadze, 2015, "Methods of Accounting and Assessment of the Biological Assets and Agricultural Products in the Absence of an Active Market (by the International Accounting Standards)," Proceedings of International Academic Conferences, International Institute of Social and Economic Sciences, number 2604496, Jul.
• Tereza Miková, 2015, "Do IFRS Decrease Earnings Manipulation in European countries?," Proceedings of International Academic Conferences, International Institute of Social and Economic Sciences, number 2805070, Oct.
• Nami Shimada & Toshimichi Homma, 2015, "Analysis of the impact of goodwill impairment information on corporate value," Proceedings of International Academic Conferences, International Institute of Social and Economic Sciences, number 3105400, Nov.
• Pavel Strach & Irena Stejskalova, 2015, "New Didactic Approaches in Accounting: Moving Beyond the Calculation Exercise," Proceedings of Business and Management Conferences, International Institute of Social and Economic Sciences, number 2304424, Jun.
• Miron Vasile Cristian Ioachim, 2015, "Financial Balance ? An Important Objective for the Stakeholders in Romanian?s Energy Sector," Proceedings of Economics and Finance Conferences, International Institute of Social and Economic Sciences, number 2205013, Sep.
• Jeroh Edirin & Ekwueme C. M. & Okoro G. Edesiri, 2015, "Corporate Governance, Financial Performance And Audit Quality Of Listed Firms In Nigeria," Journal of Academic Research in Economics, Spiru Haret University, Faculty of Accounting and Financial Management Constanta, volume 7, issue 2 (July), pages 220-231.
• Vasiliki Makri, 2015, "What Triggers Loan Losses? An Empirical Investigation of Greek Financial Sector," SPOUDAI Journal of Economics and Business, SPOUDAI Journal of Economics and Business, University of Piraeus, volume 65, issue 3-4, pages 119-143, july-Dece.
• GEORGESCU Floarea, 2015, "Financial Management of the Company Treasury Department During the Current Economic Crisis," Journal of Economic Development, Environment and People, Alliance of Central-Eastern European Universities, volume 4, issue 1, pages 24-31, March.
• Kose John & Joe Shangguan & Ravi Mateti, 2015, "Financing activities after accounting restatements: an examination of SEOs and PIPEs," Eurasian Economic Review, Springer;Eurasia Business and Economics Society, volume 5, issue 1, pages 139-160, June, DOI: 10.1007/s40822-015-0019-4.
• Yue Chen & Lingxiang Li & Haizhi Wang & Peng Wang, 2015, "Institutional investors and conservative financial reporting: evidence from China," Eurasian Economic Review, Springer;Eurasia Business and Economics Society, volume 5, issue 1, pages 161-178, June, DOI: 10.1007/s40822-015-0020-y.
• Yuri Biondi & Pierpaolo Giannoccolo, 2015, "Share price formation, market exuberance and financial stability under alternative accounting regimes," Journal of Economic Interaction and Coordination, Springer;Society for Economic Science with Heterogeneous Interacting Agents, volume 10, issue 2, pages 333-362, October, DOI: 10.1007/s11403-014-0131-7.
• Christian Lohmann, 2015, "Managerial incentives for capacity investment decisions," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, volume 26, issue 1, pages 27-49, April, DOI: 10.1007/s00187-015-0202-5.
• Thomas Liessem & Ivo Schedlinsky & Anja Schwering & Friedrich Sommer, 2015, "Budgetary slack under budget-based incentive schemes—the behavioral impact of social preferences, organizational justice, and moral disengagement," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, volume 26, issue 1, pages 81-94, April, DOI: 10.1007/s00187-015-0206-1.
• Sina Hocke & Matthias Meyer & Iris Lorscheid, 2015, "Improving simulation model analysis and communication via design of experiment principles: an example from the simulation-based design of cost accounting systems," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, volume 26, issue 2, pages 131-155, August, DOI: 10.1007/s00187-015-0216-z.
• Cathérine Grisar & Matthias Meyer, 2015, "Use of Monte Carlo simulation: an empirical study of German, Austrian and Swiss controlling departments," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, volume 26, issue 2, pages 249-273, August, DOI: 10.1007/s00187-015-0213-2.
• Nils Patschureck & Friedrich Sommer & Arnt Wöhrmann, 2015, "Contract design as a risk management tool in corporate acquisitions: theoretical foundations and empirical evidence," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, volume 26, issue 4, pages 279-316, October, DOI: 10.1007/s00187-015-0218-x.
• Maureen F. McNichols & Stephen R. Stubben, 2015, "The effect of target-firm accounting quality on valuation in acquisitions," Review of Accounting Studies, Springer, volume 20, issue 1, pages 110-140, March, DOI: 10.1007/s11142-014-9283-x.
• Bradley Blaylock & Fabio Gaertner & Terry Shevlin, 2015, "The association between book-tax conformity and earnings management," Review of Accounting Studies, Springer, volume 20, issue 1, pages 141-172, March, DOI: 10.1007/s11142-014-9291-x.
• Ying Cao & James N. Myers & Linda A. Myers & Thomas C. Omer, 2015, "Company reputation and the cost of equity capital," Review of Accounting Studies, Springer, volume 20, issue 1, pages 42-81, March, DOI: 10.1007/s11142-014-9292-9.
• Gus Franco & Ole-Kristian Hope & Stephannie Larocque, 2015, "Analysts’ choice of peer companies," Review of Accounting Studies, Springer, volume 20, issue 1, pages 82-109, March, DOI: 10.1007/s11142-014-9294-7.
• Yuyan Guan & M. H. Franco Wong & Yue Zhang, 2015, "Analyst following along the supply chain," Review of Accounting Studies, Springer, volume 20, issue 1, pages 210-241, March, DOI: 10.1007/s11142-014-9295-6.
• Stefano Cascino & Joachim Gassen, 2015, "What drives the comparability effect of mandatory IFRS adoption?," Review of Accounting Studies, Springer, volume 20, issue 1, pages 242-282, March, DOI: 10.1007/s11142-014-9296-5.
• Lynn Rees & Nathan Sharp & Brady Twedt, 2015, "Who’s heard on the Street? Determinants and consequences of financial analyst coverage in the business press," Review of Accounting Studies, Springer, volume 20, issue 1, pages 173-209, March, DOI: 10.1007/s11142-014-9298-3.
• John S. Hughes & Suil Pae, 2015, "Discretionary disclosure, spillovers, and competition," Review of Accounting Studies, Springer, volume 20, issue 1, pages 319-342, March, DOI: 10.1007/s11142-014-9299-2.
• James A. Ohlson & Seil Kim, 2015, "Linear valuation without OLS: the Theil-Sen estimation approach," Review of Accounting Studies, Springer, volume 20, issue 1, pages 395-435, March, DOI: 10.1007/s11142-014-9300-0.
• John Jiang & Isabel Yanyan Wang & Yuan Xie, 2015, "Does it matter who serves on the Financial Accounting Standards Board? Bob Herz’s resignation and fair value accounting for loans," Review of Accounting Studies, Springer, volume 20, issue 1, pages 371-394, March, DOI: 10.1007/s11142-014-9301-z.
• Richard Cazier & Sonja Rego & Xiaoli Tian & Ryan Wilson, 2015, "The impact of increased disclosure requirements and the standardization of accounting practices on earnings management through the reserve for income taxes," Review of Accounting Studies, Springer, volume 20, issue 1, pages 436-469, March, DOI: 10.1007/s11142-014-9302-y.
• Alexander Nezlobin & Stefan Reichelstein & Yanruo Wang, 2015, "Managerial performance evaluation for capacity investments," Review of Accounting Studies, Springer, volume 20, issue 1, pages 283-318, March, DOI: 10.1007/s11142-014-9303-x.
• Guanming He, 2015, "The effect of CEO inside debt holdings on financial reporting quality," Review of Accounting Studies, Springer, volume 20, issue 1, pages 501-536, March, DOI: 10.1007/s11142-014-9305-8.
• Michel Magnan & Andrea Menini & Antonio Parbonetti, 2015, "Fair value accounting: information or confusion for financial markets?," Review of Accounting Studies, Springer, volume 20, issue 1, pages 559-591, March, DOI: 10.1007/s11142-014-9306-7.
• Ram N. V. Ramanan, 2015, "Promoting informativeness via staggered information releases," Review of Accounting Studies, Springer, volume 20, issue 1, pages 537-558, March, DOI: 10.1007/s11142-014-9307-6.
• Dain C. Donelson & Robert J. Resutek, 2015, "The predictive qualities of earnings volatility and earnings uncertainty," Review of Accounting Studies, Springer, volume 20, issue 1, pages 470-500, March, DOI: 10.1007/s11142-014-9308-5.
• Marlene Plumlee & Yuan Xie & Meng Yan & Jeff Jiewei Yu, 2015, "Bank loan spread and private information: pending approval patents," Review of Accounting Studies, Springer, volume 20, issue 2, pages 593-638, June, DOI: 10.1007/s11142-014-9304-9.
• Angela K. Davis & Weili Ge & Dawn Matsumoto & Jenny Li Zhang, 2015, "The effect of manager-specific optimism on the tone of earnings conference calls," Review of Accounting Studies, Springer, volume 20, issue 2, pages 639-673, June, DOI: 10.1007/s11142-014-9309-4.
• Frank Heflin & Charles Hsu & Qinglu Jin, 2015, "Accounting conservatism and Street earnings," Review of Accounting Studies, Springer, volume 20, issue 2, pages 674-709, June, DOI: 10.1007/s11142-014-9311-x.
• Michael S. Drake & James N. Myers & Linda A. Myers & Michael D. Stuart, 2015, "Short sellers and the informativeness of stock prices with respect to future earnings," Review of Accounting Studies, Springer, volume 20, issue 2, pages 747-774, June, DOI: 10.1007/s11142-014-9313-8.
• Dora Altschuler & Gary Chen & Jie Zhou, 2015, "Anticipation of management forecasts and analysts’ private information search," Review of Accounting Studies, Springer, volume 20, issue 2, pages 803-838, June, DOI: 10.1007/s11142-014-9314-7.
• W. Brooke Elliott & Kristina M. Rennekamp & Brian J. White, 2015, "Does concrete language in disclosures increase willingness to invest?," Review of Accounting Studies, Springer, volume 20, issue 2, pages 839-865, June, DOI: 10.1007/s11142-014-9315-6.
• John L. Campbell & Jimmy F. Downes & William C. Schwartz, 2015, "Do sophisticated investors use the information provided by the fair value of cash flow hedges?," Review of Accounting Studies, Springer, volume 20, issue 2, pages 934-975, June, DOI: 10.1007/s11142-015-9318-y.
• Jan Thomas Martini, 2015, "The optimal focus of transfer prices: pre-tax profitability versus tax minimization," Review of Accounting Studies, Springer, volume 20, issue 2, pages 866-898, June, DOI: 10.1007/s11142-015-9321-3.
• Anil Arya & Brian Mittendorf & Austin Sudbury, 2015, "Forward contracting and incentives for disclosure," Review of Accounting Studies, Springer, volume 20, issue 3, pages 1093-1121, September, DOI: 10.1007/s11142-015-9328-9.
• Francois Brochet & Maria Loumioti & George Serafeim, 2015, "Speaking of the short-term: disclosure horizon and managerial myopia," Review of Accounting Studies, Springer, volume 20, issue 3, pages 1122-1163, September, DOI: 10.1007/s11142-015-9329-8.
• Joy Begley & Sandra Chamberlain & Shuo Yang & Jenny Li Zhang, 2015, "CEO incentives and the health of defined benefit pension plans," Review of Accounting Studies, Springer, volume 20, issue 3, pages 1013-1058, September, DOI: 10.1007/s11142-015-9332-0.
• Asher Curtis & Melissa F. Lewis-Western & Sara Toynbee, 2015, "Historical cost measurement and the use of DuPont analysis by market participants," Review of Accounting Studies, Springer, volume 20, issue 3, pages 1210-1245, September, DOI: 10.1007/s11142-015-9334-y.
• Francesco Momente’ & Francesco Reggiani & Scott Richardson, 2015, "Accruals and future performance: Can it be attributed to risk?," Review of Accounting Studies, Springer, volume 20, issue 4, pages 1297-1333, December, DOI: 10.1007/s11142-015-9319-x.
• Cheng Lai, 2015, "Growth in residual income, short and long term, in the OJ model," Review of Accounting Studies, Springer, volume 20, issue 4, pages 1287-1296, December, DOI: 10.1007/s11142-015-9320-4.
• Rajib Doogar & Padmakumar Sivadasan & Ira Solomon, 2015, "Audit fee residuals: Costs or rents?," Review of Accounting Studies, Springer, volume 20, issue 4, pages 1247-1286, December, DOI: 10.1007/s11142-015-9322-2.
• Stephanie A. Sikes & Robert E. Verrecchia, 2015, "Dividend tax capitalization and liquidity," Review of Accounting Studies, Springer, volume 20, issue 4, pages 1334-1372, December, DOI: 10.1007/s11142-015-9323-1.
• Dan Amiram & Zahn Bozanic & Ethan Rouen, 2015, "Financial statement errors: evidence from the distributional properties of financial statement numbers," Review of Accounting Studies, Springer, volume 20, issue 4, pages 1540-1593, December, DOI: 10.1007/s11142-015-9333-z.
• Doron Israeli, 2015, "Recognition versus disclosure: evidence from fair value of investment property," Review of Accounting Studies, Springer, volume 20, issue 4, pages 1457-1503, December, DOI: 10.1007/s11142-015-9335-x.
• Ningzhong Li & Yun Lou & Florin P. Vasvari, 2015, "Default clauses in debt contracts," Review of Accounting Studies, Springer, volume 20, issue 4, pages 1596-1637, December, DOI: 10.1007/s11142-015-9337-8.
• Robert Ullmann & Mark Trede, 2015, "Interquartilsbandbreiten bei der Ermittlung von Verrechnungspreisen: Average-Methode und Pooling-Methode," Schmalenbach Journal of Business Research, Springer, volume 67, issue 3, pages 329-366, September, DOI: 10.1007/BF03372927.
• Wolfgang Ballwieser, 2015, "Fundamentale Fragen von Rechnungswesen und Unternehmensbewertung — vor und nach Dieter Schneider," Schmalenbach Journal of Business Research, Springer, volume 67, issue 4, pages 490-521, December, DOI: 10.1007/BF03373029.
• Alexios Kythreotis, 2015, "The Interrelation among Faithful Representation (Reliability), Corruption and IFRS Adoption: An Empirical Investigation," International Journal of Business and Economic Sciences Applied Research (IJBESAR), Democritus University of Thrace (DUTH), Kavala Campus, Greece, volume 8, issue 1, pages 25-50, August.
• Bert de Bruijn & Philip Hans Franses, 2015, "How Informative are the Unpredictable Components of Earnings Forecasts?," Tinbergen Institute Discussion Papers, Tinbergen Institute, number 15-032/III, Mar.
• Mao, Yaping & Renneboog, Luc, 2015, "Do managers manipulate earnings prior to management buyouts?," Other publications TiSEM, Tilburg University, School of Economics and Management, number a149f02c-c03f-438d-b71a-b.
• Emilio Mauleón Méndez & Juana Isabel Genovart Balaguer, 2015, "El capital y la aplicación de resultados en las sociedades agrarias de transformación: praxis y propuestas lege ferenda
  [The capital and application of results in agrarian processing companies: praxi and proposals lege ferenda]," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 118, pages 148-179.
• Miguel Angel Zubiaurre Artola & Lorea Andicoechea Orondo & Ainhoa Saitua Iribar, 2015, "Aplicación de la Orden EHA/3360/2010 sobre aspectos contables de las cooperativas: efectos en los fondos propios de las cooperativas de la Comunidad Autónima del País Vasco
  [Application of Order EHA/3360/2010 over accounting issues on cooperative ," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 118, pages 180-201.
• Julian Martínez Vargas & Pedro Carmona Ibáñez & José Pozuelo Campillo, 2015, "La presión fiscal en las cooperativas: una valoración por tamaños, comunidades y sectores para el periodo 2008-2011
  [Fiscal pressure in cooperatives: a study by company size, regions and industries for the period 2008-2011]," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 119, pages 1132-1158.
• Mouhcine Tallaki & Enrico Bracci & Monia Castellini, 2015, "Accounting learning preferences: the role of visualisation," Working Papers, University of Ferrara, Department of Economics, number 2015094, May.
• Tze San Ong & Teh Boon Heng & Nuranisma Ahmad & Haslinah Muhamad, 2015, "Relation between Corporate Governance Attributes and Financial Performance in Oil and Gas Industries," Institutions and Economies (formerly known as International Journal of Institutions and Economies), Faculty of Economics and Administration, University of Malaya, volume 7, issue 2, pages 56-84, July.
• Vladimir Chaya, 2015, "The system of analytical triggers in anti-crisis management," Working Papers, Moscow State University, Faculty of Economics, number 0019, May.
• Mincho Minev, 2015, "Integrated Model For The Initial Measurement Of Assets Created In Enterprises," Business & Management Compass, University of Economics Varna, issue 3, pages 93-103.
• Horvat Robert & Korošec Bojana, 2015, "The Role of Accounting in a Society: Only a techn(olog)ical solution for the problem of economic measurement or also a tool of social ideology?," Naše gospodarstvo/Our economy, Paradigm, volume 61, issue 4, pages 32-40, August, DOI: 10.1515/ngoe-2015-0016.
• Stuart Mestelman & Emad Mohammad & Mohamed Shehata, 2015, "The Convergence of IFRS and U.S. GAAP: Evidence from the SEC's Removal of Form 20‐F Reconciliations," Accounting Perspectives, John Wiley & Sons, volume 14, issue 3, pages 190-211, September, DOI: 10.1111/1911-3838.12049.
• Brian M. Burnett & Elizabeth A. Gordon & Bjorn N. Jorgensen & Cheryl L. Linthicum, 2015, "Earnings Quality: Evidence from Canadian Firms' Choice between IFRS and U.S. GAAP," Accounting Perspectives, John Wiley & Sons, volume 14, issue 3, pages 212-249, September, DOI: 10.1111/1911-3838.12051.
• Bill Francis & Iftekhar Hasan & Jong Chool Park & Qiang Wu, 2015, "Gender Differences in Financial Reporting Decision Making: Evidence from Accounting Conservatism," Contemporary Accounting Research, John Wiley & Sons, volume 32, issue 3, pages 1285-1318, September, DOI: 10.1111/1911-3846.12098.
• Valerian LAVAL, 2015, "Improving the controlling function with a structured optimization project," Timisoara Journal of Economics and Business, West University of Timisoara, Romania, Faculty of Economics and Business Administration, volume 8, issue 2, pages 203-219, December.
• Jadranka MRSIK & Ninko KOSTOVSKI, 2015, "Environmental and social responsibility reporting. Do Macedonian companies disclose those information and how?," Timisoara Journal of Economics and Business, West University of Timisoara, Romania, Faculty of Economics and Business Administration, volume 8, issue 2, pages 220-231, December.
• Ana Ježovita, 2015, "Accounting Information in a Business Decision-Making Process – Evidence from Croatia," Zagreb International Review of Economics and Business, Faculty of Economics and Business, University of Zagreb, volume 18, issue 1, pages 61-79, May.
• Diller, Markus & Kortebusch, Pia & Schneider, Georg & Sureth, Caren, 2015, "Boon or bane of advance tax rulings as a measure to mitigate tax uncertainty and foster investment," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 187.
• Blaufus, Kay & Braune, Matthias & Hundsdoerfer, Jochen & Jacob, Martin, 2015, "Does legality matter? The case of tax avoidance and evasion," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 193.
• Eichfelder, Sebastian & Lau, Mona, 2015, "Capitalization of capital gains taxes: (In)attention and turn-of-the-year returns," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 195.
• Nippel, Peter, 2015, "Eine finanzwirtschaftliche Analyse der Risikovorsorge für erwartete Verluste im Kreditgeschäft," Manuskripte aus den Instituten für Betriebswirtschaftslehre der Universität Kiel, Christian-Albrechts-Universität zu Kiel, Institut für Betriebswirtschaftslehre, number 659.
• Hopp, Janina & Nippel, Peter, 2015, "Periodenerfolgsmessung und Risikovorsorge im Kreditgeschäft: Ein grundlegender Überblick und Vergleich alternativer Ansätze der Bewertung von Kreditforderungen," Manuskripte aus den Instituten für Betriebswirtschaftslehre der Universität Kiel, Christian-Albrechts-Universität zu Kiel, Institut für Betriebswirtschaftslehre, number 662.
• Grdošić, Lidija, 2015, "Creating a Profile of Employees in the Accounting Department," Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference (2015), Kotor, Montengero, IRENET - Society for Advancing Innovation and Research in Economy, Zagreb, "Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference, Kotor, Montengero, 10-11 September 2015".
• Veledar, Benina, 2015, "The Role of Accounting in the Prevention of Corruption: Perception of Experts from Bosnia and Herzegovina," Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference (2015), Kotor, Montengero, IRENET - Society for Advancing Innovation and Research in Economy, Zagreb, "Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference, Kotor, Montengero, 10-11 September 2015".
• Sam, Choon-Yin & Tiong, Paul N. C., 2015, "An investigation of the corporate responsibility report assurance statements of the Big Four banks in Australia," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, volume 2, issue 1, pages 3-14.
• Demmer, Matthias, 2015, "Improving profitability forecasts with information on earnings quality," Discussion Papers, Free University Berlin, School of Business & Economics, number 2015/16.
• Blaufus, Kay & Braune, Matthias & Hundsdoerfer, Jochen & Jacob, Martin, 2015, "Does legality matter? The case of tax avoidance and evasion," Discussion Papers, Free University Berlin, School of Business & Economics, number 2015/23.
• Eichfelder, Sebastian & Lau, Mona, 2015, "Capitalization of capital gains taxes: (In)attention and turn-of-the-year returns," Discussion Papers, Free University Berlin, School of Business & Economics, number 2015/33.
• Dirksmeyer, Walter (Ed.) & Theuvsen, Ludwig (Ed.) & Kayser, Maike (Ed.), 2015, "Aktuelle Forschung in der Gartenbauökonomie: Tagungsband zum 1. Symposium für Ökonomie im Gartenbau am 27. November 2013 in der Paulinerkirche Göttingen," Thünen Reports, Johann Heinrich von Thünen Institute, Federal Research Institute for Rural Areas, Forestry and Fisheries, number 22, DOI: 10.3220/REP_22_2015.
• Eva Angela Cruz Silbeto & José Carlos del Toro Ríos, 2015, "Las Bases De Registro, Flujos Y Momentos Del Sistema De Contabilidad Gubernamental En El Nivel Provincial," Observatorio de la Economía Latinoamericana, Servicios Académicos Intercontinentales SL. Hasta 31/12/2022, issue 212, October.
• Vukasin Lale, Maja Andjelkovic, 2015, "Validity Of Accounting Information For Management In The Process Of Decision Making," Ekonomika, Journal for Economic Theory and Practice and Social Issues, „Ekonomika“ Society of Economists, Niš (Serbia), number 2014-04, Jan.
• Dragan Mihajlovic, Svetislav Stankovic, Milos Nikolic, 2015, "Analysis Financial Balance As Base Management Company," Ekonomika, Journal for Economic Theory and Practice and Social Issues, „Ekonomika“ Society of Economists, Niš (Serbia), number 2015-01, Mar.
• Ana-Alexandrina POPESCU, 2015, "Competitive Advantages of the Entrepreneur Product in Bank Accounts," Eco-Economics Review, Ecological University of Bucharest, Economics Faculty and Ecology and Environmental Protection Faculty, volume 1, issue 1, pages 17-24, June.
• Ana Alexandrina POPESCU, 2015, "Benchmarking Study on Comparative Analysis of Performance Bank," Economics of Sustainable Development.The Economic Impact of Climate Change. - Working papers, Ecological University of Bucharest, Department of Economics, number 05, Nov.
• Lorenzo Lucianetti & Valentina Battista, 2015, "La manipolazione dei valori di bilancio: pressione del management e tratti personali nell?attivit? del controller," MANAGEMENT CONTROL, FrancoAngeli Editore, volume 2015, issue 1, pages 101-132.
• Marco Giuliani & Stefano Marasca, 2015, "La valutazione della ricerca tramite indici bibliometrici: riflessioni da una prospettiva economico-aziendale," MANAGEMENT CONTROL, FrancoAngeli Editore, volume 2015, issue 1, pages 133-151.
• Trommetter, M., 2015, "Ressources naturelles et comptabilité des organisations," Working Papers, Grenoble Applied Economics Laboratory (GAEL), number 2015-08.
• Hermes, Cornelis & Oxelheim, L. & Randoy, Trond & Hooghiemstra, Reginald, 2015, "The impact of board internationalization on earnings management," Research Report, University of Groningen, Research Institute SOM (Systems, Organisations and Management), number 15010-I&O.
• Waeibrorheem Waemustafa & Azrul Abdullah, 2015, "Mode of Islamic Bank Financing: Does Effectiveness of Shariah Supervisory Board Matter?," Post-Print, HAL, number halshs-01509026, DOI: 10.6084/m9.figshare.4235936.v1.
• Katolnik, Svetlana & Kukec, Sandra K. & Schöndube, Jens Robert, 2015, "Board Incentives and Board Independence in Dynamic Agency," Hannover Economic Papers (HEP), Leibniz Universität Hannover, Wirtschaftswissenschaftliche Fakultät, number dp-567, Dec.
• Susanna Gallani & Ranjani Krishnan, 2015, "Applying the Fractional Response Model to Survey Research in Accounting," Harvard Business School Working Papers, Harvard Business School, number 16-016, Aug, revised Jan 2017.
• Susanna Gallani & Ranjani Krishnan & Eric J. Marinich & Michael D. Shields, 2015, "Budgeting, Psychological Contracts, and Budgetary Misreporting," Harvard Business School Working Papers, Harvard Business School, number 16-017, Aug, revised Jan 2018.
• Susanna Gallani & Takehisa Kajiwara & Ranjani Krishnan, 2015, "Does Mandatory Measurement and Peer Reporting Improve Performance?," Harvard Business School Working Papers, Harvard Business School, number 16-018, Aug, revised Mar 2017.
• Hooghiemstra, Reggy & Hermes, Niels & Oxelheim, Lars & Randøy, Trond, 2015, "The Impact of Board Internationalization on Earnings Management," Working Paper Series, Research Institute of Industrial Economics, number 1096, Dec.
• Chae, Soo-Joon & Nakano, Makoto & 中野, 誠, 2015, "The Effect Of Classification Shifting On Analyst Forecast Accuracy: Evidence From Japan," Hitotsubashi Journal of commerce and management, Hitotsubashi University, volume 49, issue 1, pages 25-35, October, DOI: 10.15057/27537.
• Juan Monterrey Mayoral & Amparo S nchez Segura, 2015, "Planificaci n fiscal y Gobierno Corporativo en las empresas cotizadas espa olas," Hacienda Pública Española / Review of Public Economics, IEF, volume 214, issue 3, pages 55-89, September.
• Letitia-Maria Rof & Sorinel Capusneanu, 2015, "Increase the Performance of Companies in the Energy Sector by Implementing the Activity-Based Costing," 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 5, issue 3, pages 139-148, July.
• Saira Ajaz & Babak Mehmood, 2015, "Job Satisfaction as a Predictor of Female Intent-To-Quit. Evidence from Commercial Banks of Faisalabad, Pakistan," 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 5, issue 3, pages 158-166, July.
• Clements Adeyinka Akinsoyinu, 2015, "The Impact of Capital Regulation on Bank Capital and Risk Decision. Evidence for European Global Systemically Important Banks," 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 5, issue 3, pages 167-177, July.
• Anamaria Tepes-Bobescu, 2015, "Organizational and Managerial Accounting Challenges," 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 5, issue 2, pages 24-30, February.
• Oleh Vysochan, 2015, "Commercial Agency Operations in Accounting of Tour Companies," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 14-22, March.
• Svitlana Denga & Viktoriya Voronina, 2015, "Accounting Model for Production of Economic Benefits from Operating Activities," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 23-30, March.
• Valeriy Mossakovskyy & Vasyl Korytnyy, 2015, "Accounting of Long-Term Biological Assets," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 31-36, March.
• Oleksandr Panadiy, 2015, "Role of Management Accounting in Accounting in General," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 37-43, March.
• Aleksandra Figurek, 2015, "The Importance of Recording Data in the Agricultural Sector for Decision-Making," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 44-50, March.
• Kostyantyn Bezverkhiy, 2015, "Genesis and Development of Consolidated Financial Statements," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 8-13, March.
• Vasyl Deriy & Stepan Popina, 2015, "Economic Indicators of the Expenditures of Enterprise and the Costs of Production in Accounting, Statistics and Analysis," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 15-21, June.
• Natalia Zdyrko, 2015, "Accounting of Revenues from the Use of State Support for Farm Enterprises," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 22-28, June.
• Volodymyr Metelytsia, 2015, "Expansion of Functions and Rights of Accountants of Agricultural Sector and Consolidation of the Rules of Professional Ethics and Conduct," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 29-39, June.
• Yana Porokhnavets, 2015, "Problems of Accounting of Explored Natural Resources in Mining Companies," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 40-44, June.
• Leonid Suk, 2015, "Accounting for the Transition of Biological Crop Assets to Another Proprietor," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 45-51, June.
• Petro Suk, 2015, "Accounting for Leases of Biological Livestock Assets," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 52-58, June.
• Olha Usatenko, 2015, "Cost Accounting of Venture Company Depending on the Stage of Its Life Cycle," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 59-64, June.
• Nataliya Tsaruk, 2015, "Evaluation of Possibilities of Expansion of the Traditional Composition of Accounting Objects in Horticulture," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 65-70, June.
• Valentyna Khodzytska & Mariya Shyhun, 2015, "Political Risks and Their Assessment in Strategic Management Accounting," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 71-75, June.
• Ekaterina Afanasyeva, 2015, "Development of the Calculation of the Cost of Production of Beekeeping in the Republic of Belarus: Theory and Practice," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 8-14, June.
• Lesya Volyak, 2015, "Accounting and Analytical Maintenance of Management by Building Assimilating Opportunities for Reproduction of Natural-Resource Potential," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 14-19, September.
• Tetyana Kaminska & Lyudmyla Shatkovska, 2015, "Cost Accounting for Product Certification in Quality Management Systems," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 20-25, September.
• Olha Metla, 2015, "Methods of Capital Expenditures Accounting on Mineral Reserves Exploration and Evaluation According to the Successful Efforts Method," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 26-33, September.
• Valeriy Mossakovskyy, 2015, "About the Need to Restructure Accounting in Ukraine," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 34-40, September.
• Mykhaylo Prodanchuk, 2015, "Theoretical and Methodological Bases of Accounting Product Formation," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 41-48, September.
• Viktoriya Rozhelyuk, 2015, "Modelling the Accounting Processing of Recycling Companies Based on Information Process Approach," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 49-54, September.
• Nadiya Stolyarchuk, 2015, "Accounting for Commercial Use of Innovative Products," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 55-61, September.
• Iryna Boyarko, 2015, "Strategically Oriented Accounting System as Demonstration of Synergistic Development of Economic Accounting," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 8-13, September.
• Viktor Zamlynskyy, 2015, "Status and Prospects of Information Support Improvement for Processes of Venture Investment," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 15-18, December.
• Volodymyr Kebko, 2015, "Ways to Better Information Transparency and Availability of Financial Reporting of Agricultural Companies," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 19-23, December.
• Vyacheslav Naberukhin, 2015, "Interdisciplinary Concept of Intellectual Property in Solution of Its Accounting Problems," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 24-28, December.
• Oksana Oliynyk & Valentyna Ksendzuk, 2015, "Methodical Support for Accounting of Operations with Hedging Instruments and Items," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 29-37, December.
• Tetyana Plakhtiy, 2015, "Analysis of Approaches to Understanding of Essence of Accounting Information Quality," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 38-45, December.
• Maryna Pravdyuk, 2015, "Accounting Support for Cost Management in Milk-Processing Companies," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 46-52, December.
• Nataliya Pravdyuk, 2015, "Accounting and Analytical Support for Company Profit Management," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 53-60, December.
• Iryna Predko, 2015, "Accounting-and-Control Support for the Companies Activity in the Context of Crisis," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 61-66, December.
• Antonina Chyrva, 2015, "Improvement of Company Accounting Policy Concerning Accounting of Value-Added-Tax," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 67-71, December.
• Mykhaylo Shynkarenko, 2015, "Improvement of Documentary Support for Accounting Process in Agricultural Servicing Cooperatives," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 72-78, December.
• Lyudmyla Shkulipa, 2015, "Accounting of Financial Costs in the Company: Scientific and Practical Aspect," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 79-85, December.
• Svitlana Denga & Akansha Jain, 2015, "Accounting of Financial Risk Hedging Tools," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 8-14, December.
• Sean Valentine & Gary Fleischman & Connie R. Bateman, 2015, "An Exploratory Study Of Professional Ethical Standards, Positive Budgeting Orientation, And The Mediating Role Of Corporate Ethical Values," Accounting & Taxation, The Institute for Business and Finance Research, volume 7, issue 1, pages 1-20.
• Renee Weiss & John Shon, 2015, "Voluntary Fair Value Disclosures By Bank Holding Companies: The Role Of Sec Dear Cfo Letters," Accounting & Taxation, The Institute for Business and Finance Research, volume 7, issue 1, pages 21-37.
• Irene Kim, 2015, "Directors’ And Officers’ Insurance And Opportunism In Accounting Choice," Accounting & Taxation, The Institute for Business and Finance Research, volume 7, issue 1, pages 51-65.
• Wendy Heltzer & Mary Mindak & Mingjun Zhou, 2015, "Do Firms Engage In Aggressive Tax Reporting Prior To Bankruptcy?," Accounting & Taxation, The Institute for Business and Finance Research, volume 7, issue 2, pages 1-15.
• Yousef Jahmani & Suman Niranjan, 2015, "Earnings Management, Weak Internal Controls, And Firm Size," Accounting & Taxation, The Institute for Business and Finance Research, volume 7, issue 2, pages 51-64.
• Venus C. Ibarra & Rodrigo M. Velasco, 2015, "Accounting Knowledge, Practices, And Controls Of Micro, Small And Medium Enterprises: Evidence From The Philippines," Accounting & Taxation, The Institute for Business and Finance Research, volume 7, issue 2, pages 83-96.
• Ezaaz Hasan & Anjani Mala & Glen Finau, 2015, "The Nature And Concept Of Accountability: A Case Study Of Three Entities In Fiji," Global Journal of Business Research, The Institute for Business and Finance Research, volume 9, issue 2, pages 65-74.
• Glen Hansen, 2015, "Managerial Discretion Over Loan Loss Reserves during the Global Financial Crisis," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, volume 9, issue 1, pages 51-61.
• Glen Hansen, 2015, "Predicting Loan Loss Provisions by Including Loan Type Characteristics," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, volume 9, issue 2, pages 53-67.
• Roberta Provasi & Patrizia Riva, 2015, "Assessment Of Going Concern For The Italian Listed Companies: An Empirical Study," Review of Business and Finance Studies, The Institute for Business and Finance Research, volume 6, issue 1, pages 27-34.
• William E. Bealing & Edward Pitingolo, 2015, "Same Song, Same Dance: Evidence Of Patterns In Securities And Exchange Commission Funding," Review of Business and Finance Studies, The Institute for Business and Finance Research, volume 6, issue 2, pages 1-10.
• Kalpana Pai & Thomas D. Tolleson, 2015, "India’S Satyam Scandal: Evidence The Too Large To Indict Mindset Of Accounting Regulators Is A Global Phenomenon," Review of Business and Finance Studies, The Institute for Business and Finance Research, volume 6, issue 2, pages 35-43.
• Onder Kaymaz & Ozgur Kaymaz, 2015, "Profit Return In Civil Aviation And Fleet Insurance: Gaap, Financial Reporting And Tax Applications," Review of Business and Finance Studies, The Institute for Business and Finance Research, volume 6, issue 2, pages 45-57.
• Maria del Carmen Ruiz Sanchez, 2015, "Sources And Mechanisms Of Financing For Smes In Villavicencio, Colombia Fuentes Y Mecanismos De Financiacion En Las Pymes De Villavicencio (Colombia)," Revista Global de Negocios, The Institute for Business and Finance Research, volume 3, issue 3, pages 93-110.
• Rafael Marrero, 2015, "Historical Development Of Accounting In United States Of America And Its Encounter With International Financial Reporting Standards, Desarrollo Historico De La Contabilidad De Estados Unidos De America Y Su Encuentro Con Las Normas Internacionales De," Revista Global de Negocios, The Institute for Business and Finance Research, volume 3, issue 5, pages 29-46.
• Rafael Marrero Diaz, 2015, "Level Of Familiarity Of Professor, Students, And Professional With The International Financial Reporting Standards In Puerto Rico, Grado De Familiaridad Que Tienen Los Profesores, Estudiantes Y Profesionales Con Relacion A La Posible Adopcion De Las ," Revista Internacional Administracion & Finanzas, The Institute for Business and Finance Research, volume 8, issue 1, pages 1-22.
• Aida R. Lozada Rivera, 2015, "SEDUCTIVE ROUTE TOWARDS CONVERGENCE DISCLOSURE: IFRS FOR SMEs,RUTA SEDUCTORA HACIA LA CONVERGENCIA DIVULGACION: NIIF PARA PYMES," Revista Internacional Administracion & Finanzas, The Institute for Business and Finance Research, volume 8, issue 2, pages 83-103.
• Georgescu FLOAREA, 2015, "Statistical Analysis in SPSS of Enterprise Activity in the Short Term," International Conference on Economic Sciences and Business Administration, Spiru Haret University, volume 2, issue 1, pages 87-94, December.
• Traian-Ovidiu Calota, 2015, "Opinions on the impact of accounting policies on tourist entities’ competitiveness," Impact of Socio-economic and Technological Transformations at National, European and International Level (ISETT), Institute for World Economy, Romanian Academy, volume 3.
• Prozan Mihaela, 2015, "Valences of internal control in the context of the impact of the utility of accounting information over the business environment," Impact of Socio-economic and Technological Transformations at National, European and International Level (ISETT), Institute for World Economy, Romanian Academy, volume 3.
• Tanase Alin-Eliodor, 2015, "Financial instruments used against foreign-exchange risk," Impact of Socio-economic and Technological Transformations at National, European and International Level (ISETT), Institute for World Economy, Romanian Academy, volume 3.
• Traian-Ovidiu Calotă, 2015, "Considerations about Certain Specific Items of Accounting Information’s Modeling in Tourism," Impact of Socio-economic and Technological Transformations at National, European and International Level (ISETT), Institute for World Economy, Romanian Academy, volume 6.
• Robu Sorin-Adrian, 2015, "Opinions regarding the Freedom and Compliance in Accounting - Taxation – Management Relationship," Impact of Socio-economic and Technological Transformations at National, European and International Level (ISETT), Institute for World Economy, Romanian Academy, volume 6.
• Robu Sorin-Adrian, 2015, "Opinions regarding the freedom and compliance in accounting - taxation – management relationship," Impact of Socio-economic and Technological Transformations at National, European and International Level (ISETT), Institute for World Economy, Romanian Academy, volume 6.
• Traian-Ovidiu Calotă, 2015, "Considerations about certain specific items of accounting information’s modeling in tourism," Impact of Socio-economic and Technological Transformations at National, European and International Level (ISETT), Institute for World Economy, Romanian Academy, volume 6.
• Tanase Alin Eliodor, 2015, "Methods for preparing forecast financial statements," Impact of Socio-economic and Technological Transformations at National, European and International Level (ISETT), Institute for World Economy, Romanian Academy, volume 6.
• Traian-Ovidiu Calotă, 2015, "Considerations about certain specific items of accounting information’s modeling in tourism," Impact of Socio-economic and Technological Transformations at National, European and International Level (ISETT), Institute for World Economy, Romanian Academy, volume 6.
• Robu Sorin-Adrian, 2015, "Standpoints regarding fiscal security for competitive business," Impact of Socio-economic and Technological Transformations at National, European and International Level (ISETT), Institute for World Economy, Romanian Academy, volume 9.
• Traian-Ovidiu Calotă & Tănase Alin-Eliodor, 2015, "Lines of action for efficiency of tax and accounting information’s using in management of Romanian tourism," National Strategies Observer (NOS), Institute for World Economy, Romanian Academy, volume 2.
• Kokou ADALESSOSSI & Burcu DEMİREL UTKU & Kürşad ÇAVUŞOĞLU & Muhammad Wissam ALMASRI & Sevgi GEZER, 2015, "Sustainability Reporting Practices In Four Countries’ Jurisdiction:Turkey, India, Germany and Brazil," Iktisat Isletme ve Finans, Bilgesel Yayincilik, volume 30, issue 356, pages 65-86.
• Bica ZORLESCU & Margareta PENEOASU & Bogdan NEGOESCU, 2015, "Costs calculated by the ABC system for underlying managerial decisions," Romanian Journal of Economics, Institute of National Economy, volume 41, issue 2(50), pages 156-172, december.
• Margareta PENEOASU & Bica ZORLESCU & Cristina ANDREI, 2015, "The impact of the economic and financial crisis on the public health food and tourism units in Romania," Romanian Journal of Economics, Institute of National Economy, volume 41, issue 2(50), pages 247-259, december.
• Ivana Mamic-Sacer, 2015, "The regulatory framework of accounting and accounting standard-setting bodies in the European Union member states," Financial Theory and Practice, Institute of Public Finance, volume 39, issue 4, pages 393-410.
• Bi-Huei Tsai* & Shin-Bin Chou, 2015, "Application of multiple output data envelopment analysis in interpreting efficiency improvement of enterprise resource planning in integrated circuit firms," Journal of Developing Areas, Tennessee State University, College of Business, volume 49, issue 1, pages 285-304, January-M.
• Azleen Ilias & Mohd Zulkeflee Abd Razak & Rahida Abdul Rahman, 2015, "The Quality of Presentation and Content for Internet Business Reporting (ibr) on Malaysian Public Listed Companies (plcs)," Journal of Developing Areas, Tennessee State University, College of Business, volume 49, issue 5, pages 253-261, Special I.
• Khalid A. Alanzi, 2015, "The Influence of Prerequisite Grades on Students’ Performance," Journal of Developing Areas, Tennessee State University, College of Business, volume 49, issue 5, pages 1-9, Special I.
• Omar Al Farooque & Helena Ahulu, 2015, "Environmental reporting in the UK, Australia, and South African multinational companies," Journal of Developing Areas, Tennessee State University, College of Business, volume 49, issue 6, pages 103-118, Special I.
• Esad Smajlbegovic, 2015, "Regional Economic Activity and Stock Returns," 2015 Papers, Job Market Papers, number psm196, Nov.
• Kiridaran Kanagaretnam & Gerald Lobo & Chong Wang, 2015, "Religiosity and Earnings Management: International Evidence from the Banking Industry," Journal of Business Ethics, Springer, volume 132, issue 2, pages 277-296, December, DOI: 10.1007/s10551-014-2310-9.
• Teng Lin & Marion Hutchinson & Majella Percy, 2015, "Earnings management and the role of the audit committee: an investigation of the influence of cross-listing and government officials on the audit committee," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), volume 19, issue 1, pages 197-227, February, DOI: 10.1007/s10997-013-9284-3.