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

• Jan Thomas Martini & Rainer Niemann & Dirk Simons, 2014, "Management Incentives under Formula Apportionment - Tax-Induced Distortions of Effort and Compensation in a Principal-Agent Setting -," CESifo Working Paper Series, CESifo, number 4908.
• Bård Misund & Petter Osmundsen & Marius Sikveland, 2014, "Vertical Integration and Valuation of International Oil Companies," CESifo Working Paper Series, CESifo, number 5061.
• Johannes Becker & Ronald B. Davies & Gitte Jakobs, 2014, "The Economics of Advance Pricing Agreements," CESifo Working Paper Series, CESifo, number 5079.
• Claudia Keser & Gerrit Kimpel & Andreas Oestreicher, 2014, "The CCCTB option – an experimental study," CIRANO Working Papers, CIRANO, number 2014s-24, Apr.
• Alexandru ȚUGUI & Ana-Maria GHEORGHE, 2014, "Changing The Role Of Accountancy In The Context Of Cloud-Computing," Management Intercultural, Romanian Foundation for Business Intelligence, Editorial Department, issue 31, pages 149-157, November.
• Cornel Gabriel NIŢĂ, 2014, "Management Accounting And Control Systems," Management Intercultural, Romanian Foundation for Business Intelligence, Editorial Department, issue 31, pages 257-262, November.
• Lucica SINTEA (ANGHEL), 2014, "Rolul Informatiei Contabile In Definirea Unor Masuri Organizatorice In Perioada De Recesiune Economica," Management Intercultural, Romanian Foundation for Business Intelligence, Editorial Department, issue 31, pages 319-322, November.
• Silviu-Cornel-Virgil CHIRIAC, 2014, "The Performance Of A Company - Financial - Accounting Approach," Management Intercultural, Romanian Foundation for Business Intelligence, Editorial Department, issue 31, pages 77-81, November.
• Dănuţ CHILAREZ & George Sebastian ENE, 2014, "Capitalization Of Fiscal And Accounting Interferences For Fiscal Optimization," CrossCultural Management Journal, Fundația Română pentru Inteligența Afacerii, Editorial Department, issue 1, pages 31-39, May.
• Csongor CSŐSZ & Partenie DUMBRAVĂ, 2014, "Evaluation Methods Used For Tangible Assets By Economic Entities," CrossCultural Management Journal, Fundația Română pentru Inteligența Afacerii, Editorial Department, issue 1, pages 79-87, May.
• Andra GAJEVSZKY, 2014, "The Impact Of Auditor`S Opinion On Earnings Management: Evidence From Romania," Network Intelligence Studies, Romanian Foundation for Business Intelligence, Editorial Department, issue 3, pages 61-73, April.
• Radu MĂRGINEAN & Anamaria ŢEPEŞ BOBESCU, 2014, "The Cost Control By Applying The Target Costing Method In The Construction Industry," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 3, pages 348-357, April.
• Monica A. PUIU & Carmen N. NISTOR, 2014, "Investigation Of Corruption Within Multinationals," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 3, pages 487-498, April.
• Marius BOIŢĂ & Andrei ANGHELINA & Boby COSTI, 2014, "Romanian Marketing Tourism Services During An Economic Crises," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 3, pages 60-63, April.
• Ioana D. BUFAN, 2014, "Activity-Based Costing In The Manufacturing Sector: A Managerial Instrument For Decision-Making," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 3, pages 73-79, April.
• Laura – Maria POPESCU & Ileana NISULESCU, 2014, "The Role Of The Pressure Exercised By Accounting Information Users In The Development Of Financial-Accounting Engineering," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 4, pages 109-116, July.
• Laura Adriana COJOCARU (ALIONESCU), 2014, "Consideration Regarding Current Assets In The Construction Entities," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 4, pages 219-228, July.
• Vasile GORGAN & Cătălina GORGAN, 2014, "Survey On Accounting Student Satisfaction. Evidence From A Romanian University," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 4, pages 249-256, July.
• Radu-Daniel LOGHIN, 2014, "Emerging Common Law Decisions In Goodwill Accounting Regulation," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 4, pages 275-288, July.
• Sebastian UNGUREANU, 2014, "Costs Calculation Of Target Costing Method," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 4, pages 425-432, July.
• Valentin Florentin DUMITRU, 2014, "Enterprise Systems Benefits For Distribution Companies," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 4, pages 537-544, July.
• Gabriel JINGA & Mădălina DUMITRU, 2014, "The Change In Management Accounting. An Institutional Perspective For Romania," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 4, pages 587-594, July.
• Ildikó Réka CARDOȘ & Ștefan PETE & Vasile-Daniel CARDOȘ, 2014, "A Managerial Accounting Approach Of Customer Relationship Management," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 5, pages 189-196, November.
• Anca Oana CHIȘ & Andra Maria ACHIM, 2014, "Professional Judgement. The Key To A Successful Audit," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 5, pages 217-222, November.
• Raluca Valeria RATIU, 2014, "Accounting Regulations For Goodwill In An Emerging Country- The Case Of Romania," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 5, pages 549-554, November.
• Laura – Maria POPESCU & Ileana NIȘULESCU, 2014, "Creative Accounting Versus Fraud," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 5, pages 59-64, November.
• Aurelia ŞTEFĂNESCU, 2014, "Difficulties Related To The Financial Position Reporting Into The Public Sector In Romania," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 5, pages 611-616, November.
• Tashmuratovich Eshmuradov ULUGBEK & Ismatovich Alikulov ABDIMUMIN, 2014, "Improvement Accounting Of Sales Agricultural Products On Farm Enterprises," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 5, pages 649-654, November.
• Monica PUIU, 2014, "An Approach To Fraud Risk Management," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 5, pages 65-72, November.
• Claudia URDARI & Adriana TIRON TUDOR, 2014, "Qualitative Studies In Accounting: The Abductive. Research Strategy," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 5, pages 85-92, November.
• Andra M. ACHIM & Anca O. CHIŞ, 2014, "Financial Accounting Quality And Its Defining Characteristics," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 5, pages 93-98, November.
• Raúl A. Cardona Montoya & Marisol Gil Henao & Jhon W. Ochoa Fl�rez, 2014, "Impuesto Diferido bajo NIIF: Impacto en empresas intensivas en propiedades, planta y equipos," Documentos de Trabajo de Valor Público, Universidad EAFIT, number 12581, Jan.
• Carlos Eduardo Castano Ríos & Jos� Enrique Arias P�rez, 2014, "Análisis del desempeno financiero por regiones de Colombia 2009- 2012: un enfoque de evaluación de competitividad territorial," Apuntes del Cenes, Universidad Pedagógica y Tecnológica de Colombia.
• Heiberg Andrés Castellanos Sánchez, 2014, "Aplicación contable del valor presente en el contexto venezolano," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada, volume 0, issue 1, pages 99-114.
• Gabriela Analía García & Cecilia Rita Ficco & Gustavo Sander, 2014, "Revelación de información voluntaria sobre capital intelectual: factores explicativos en empresas cotizantes argentinas," Revista Lebret, Universidad Santo Tomás - Bucaramanga, volume 6, pages 281-300.
• Luis Marcelo Mantilla Falcón & Mery Esperanza Ruiz Guajala & C�sar Medardo Mayorga Abril & Ana Gabriela Vilcacundo C�rdova, 2014, "La competitividad de las Pymes manufactureras del Ambato - Ecuador," Revista Panorama Económico, Universidad de Cartagena, volume 0, issue 0, pages 1-14.
• Daniel Cerecedo & Estefan�a Carolina Rivera Hern�dez & Wulfrano G�mez Gallardo, 2014, "Relevancia de la información financiera en el precio de las acciones del mercado mexicano," Coyuntura Económica, Fedesarrollo.
• Alejandro Sáez Martín & Arturo Haro de Rosario & Mar�a del Carmen Caba P�rez, 2014, "Hacia una información corporativa integrada: evidencias en la industria de productos del cuidado de la salud," Revista Finanzas y Politica Economica, Universidad Católica de Colombia, volume 6, issue 2, pages 317-340.
• Jairo Emiro Cuenú Cabezas, 2014, "Reflexión sobre la revisoría fiscal desde la sociología fenomenológica de Alfred Schutz," Revista Ad-Minister, Universidad EAFIT.
• Pablo Farías, 2014, "Divulgación del valor en riesgo (VaR) previo a la crisis en el sector bancario espanol," Revista Ad-Minister, Universidad EAFIT.
• Ghysels, Eric & Ball, Ryan & Zhou, Huan, 2014, "Can we Automate Earnings Forecasts and Beat Analysts?," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 10186, Oct.
• McKenzie, David & De Mel, Suresh, 2014, "Radio Frequency (Un)Identification: Results from a Proof-of-Concept Trial of the use of RFID Technology to Measure Microenterpr," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 10225, Oct.
• Hakenes, Hendrik & Bigus, Jochen, 2014, "Does Relationship Lending Require Opaque (and Conservative) Financial Reporting?," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 9934, Apr.
• Berland, Nicolas (ed.), 2014, "La formation de l'accountability en situations conflictuelles," Economics Thesis from University Paris Dauphine, Paris Dauphine University, number 123456789/13959.
• Richard, Jacques (ed.), 2014, "Etude de la pertinence des normes IFRS au regard de l’analyse crédit bancaire des entreprises," Economics Thesis from University Paris Dauphine, Paris Dauphine University, number 123456789/14066.
• Berland, Nicolas (ed.), 2014, "La construction de l'identité professionnelle des contrôleurs de gestion : Les trajectoires professionnelles et leur influence sur la financiarisation des organisations : le cas de Saint-Gobain," Economics Thesis from University Paris Dauphine, Paris Dauphine University, number 123456789/14653.
• Richard, Jacques (ed.), 2014, "L'évaluation comptable des réserves et ressources des entreprises de l'industrie extractive," Economics Thesis from University Paris Dauphine, Paris Dauphine University, number 123456789/14676.
• David, Gilles (ed.), 2014, "Légitimité de l’audit conjoint : Une analyse structurationniste et néo-institutionnaliste des cas français et danois," Economics Thesis from University Paris Dauphine, Paris Dauphine University, number 123456789/15000.
• Constant Djama & Guillaume Dumas & Isabelle Martinez, 2014, "Activité d’innovation et gestion des résultats comptables:une étude empirique sur le marché français," Revue Finance Contrôle Stratégie, revues.org, volume 17, issue 2, pages 65-87, June.
• Angèle RENAUD, 2014, "Le contrôleur de gestion au service de l’environnement naturel - The controller’s role in environmental management," Working Papers CREGO, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations, number 1140401, Apr.
• Arjaliès , Diane-Laure, 2014, "Exploring the Role of Instruments in the Transformation of Logics: The Case of Socially Responsible Investment," HEC Research Papers Series, HEC Paris, number 1045, May.
• Studener, Werner & Merriman, Niall & Schwarz, Claudia & Karakitsos, Polychronis, 2014, "Why accounting matters: a central bank perspective," Occasional Paper Series, European Central Bank, number 153, May.
• Merrill, Craig B. & Nadauld, Taylor & Stulz, Rene M. & Sherlund, Shane M., 2014, "Were There Fire Sales in the RMBS Market?," Working Paper Series, Ohio State University, Charles A. Dice Center for Research in Financial Economics, number 2014-09, May.
• Barth, Mary E. & Gomez-Biscarri, Javier & Kasznik, Ron & Lopez-Espinosa, German, 2014, "Bank Earnings and Regulatory Capital Management Using Available for Sale Securities," Research Papers, Stanford University, Graduate School of Business, number 3047.
• Lee, Charles M. C. & Li, Kevin K. & Zhang, Ran, 2014, "Shell Games: Are Chinese Reverse Merger Firms Inherently Toxic?," Research Papers, Stanford University, Graduate School of Business, number 3063, Mar.
• Hafiz Imtiaz AHMAD & Pascal ALPHONSE, 2014, "Stock Prices and Implied Abnormal Earnings Growth," International Journal of Economics and Financial Issues, Econjournals, volume 4, issue 1, pages 196-216.
• Ali DERAN & Omer ISKENDEROGLU & Incilay ERDURU, 2014, "Regional Differences and Financial Ratios: A Comparative Approach on Companies of ISE City Indexes," International Journal of Economics and Financial Issues, Econjournals, volume 4, issue 4, pages 946-955.
• Ebrahim Mohammed Al-Matari & Abdullah Kaid Al-Swidi, 2014, "The Effect of the Internal Audit and Firm Performance: A Proposed Research Framework," International Review of Management and Marketing, Econjournals, volume 4, issue 1, pages 34-41.
• Levent KOSAN, 2014, "Accounting for Marketing: Marketing Performance Through Financial Results," International Review of Management and Marketing, Econjournals, volume 4, issue 4, pages 276-283.
• Nishizaki, Riku & Takano, Yudai & Takeda, Fumiko, 2014, "Information Content of Internal Control Weaknesses: The Evidence from Japan," The International Journal of Accounting, Elsevier, volume 49, issue 1, pages 1-26, DOI: 10.1016/j.intacc.2014.01.009.
• Kuo, Jing-Ming & Ning, Lutao & Song, Xiaoqi, 2014, "The Real and Accrual-based Earnings Management Behaviors: Evidence from the Split Share Structure Reform in China," The International Journal of Accounting, Elsevier, volume 49, issue 1, pages 101-136, DOI: 10.1016/j.intacc.2014.01.001.
• Beuselinck, Christof & Deloof, Marc, 2014, "Earnings Management in Business Groups: Tax Incentives or Expropriation Concealment?," The International Journal of Accounting, Elsevier, volume 49, issue 1, pages 27-52, DOI: 10.1016/j.intacc.2014.01.008.
• Cai, Lei & Rahman, Asheq & Courtenay, Stephen, 2014, "The Effect of IFRS Adoption Conditional Upon the Level of Pre-adoption Divergence," The International Journal of Accounting, Elsevier, volume 49, issue 2, pages 147-178, DOI: 10.1016/j.intacc.2014.04.004.
• Gotti, Giorgio & Mastrolia, Stacy, 2014, "Cost of Capital for Exempt Foreign Private Issuers: Information Risk Effect or Earnings Quality Effect? It Depends," The International Journal of Accounting, Elsevier, volume 49, issue 2, pages 190-220, DOI: 10.1016/j.intacc.2014.04.007.
• Barbu, Elena M. & Dumontier, Pascal & Feleagă, Niculae & Feleagă, Liliana, 2014, "Mandatory Environmental Disclosures by Companies Complying with IASs/IFRSs: The Cases of France, Germany, and the UK," The International Journal of Accounting, Elsevier, volume 49, issue 2, pages 231-247, DOI: 10.1016/j.intacc.2014.04.003.
• Veith, Stefan & Werner, Jörg R., 2014, "Comparative Value Relevance Studies: Country Differences Versus Specification Effects," The International Journal of Accounting, Elsevier, volume 49, issue 3, pages 301-330, DOI: 10.1016/j.intacc.2014.07.002.
• Alon, Anna & Dwyer, Peggy D., 2014, "Early Adoption of IFRS as a Strategic Response to Transnational and Local Influences," The International Journal of Accounting, Elsevier, volume 49, issue 3, pages 348-370, DOI: 10.1016/j.intacc.2014.07.003.
• Hassan, Enas A. & Rankin, Michaela & Lu, Wei, 2014, "The Development of Accounting Regulation in Iraq and the IFRS Adoption Decision: An Institutional Perspective," The International Journal of Accounting, Elsevier, volume 49, issue 3, pages 371-390, DOI: 10.1016/j.intacc.2014.07.001.
• Filip, Andrei & Raffournier, Bernard, 2014, "Financial Crisis And Earnings Management: The European Evidence," The International Journal of Accounting, Elsevier, volume 49, issue 4, pages 455-478, DOI: 10.1016/j.intacc.2014.10.004.
• Voulgaris, Georgios & Stathopoulos, Konstantinos & Walker, Martin, 2014, "IFRS and the Use of Accounting-Based Performance Measures in Executive Pay," The International Journal of Accounting, Elsevier, volume 49, issue 4, pages 479-514, DOI: 10.1016/j.intacc.2014.10.001.
• Silhan, Peter A., 2014, "Income smoothing from a Census X-12 perspective," Advances in accounting, Elsevier, volume 30, issue 1, pages 106-115, DOI: 10.1016/j.adiac.2014.04.004.
• Bandyopadhyay, Sati P. & Chen, Changling & Yu, Yingmin, 2014, "Mandatory audit partner rotation, audit market concentration, and audit quality: Evidence from China," Advances in accounting, Elsevier, volume 30, issue 1, pages 18-31, DOI: 10.1016/j.adiac.2013.12.001.
• Dong, Xiaobo & Lin, K.C. & Kuang, Yingxu, 2014, "Are inter-segment revenues informative about future performance?," Advances in accounting, Elsevier, volume 30, issue 2, pages 298-308, DOI: 10.1016/j.adiac.2014.09.002.
• Imhof, Michael J. & Seavey, Scott E., 2014, "Corporate risk-taking, firm value and high levels of managerial earnings forecasts," Advances in accounting, Elsevier, volume 30, issue 2, pages 328-337, DOI: 10.1016/j.adiac.2014.09.004.
• Jermias, Johnny & Gani, Lindawati, 2014, "The impact of board capital and board characteristics on firm performance," The British Accounting Review, Elsevier, volume 46, issue 2, pages 135-153, DOI: 10.1016/j.bar.2013.12.001.
• Michou, Maria & Mouselli, Sulaiman & Stark, Andrew, 2014, "On the differences in measuring SMB and HML in the UK – Do they matter?," The British Accounting Review, Elsevier, volume 46, issue 3, pages 281-294, DOI: 10.1016/j.bar.2014.03.004.
• LIN, Zhijun & YU, Zengbiao & ZHANG, Liqun, 2014, "Performance outcomes of balanced scorecard application in hospital administration in China," China Economic Review, Elsevier, volume 30, issue C, pages 1-15, DOI: 10.1016/j.chieco.2014.05.003.
• Lewis, Craig & Verwijmeren, Patrick, 2014, "Cash-settled convertible bonds and the value relevance of their accounting treatment," Journal of Corporate Finance, Elsevier, volume 24, issue C, pages 101-111, DOI: 10.1016/j.jcorpfin.2013.06.003.
• Farrell, Kathleen & Unlu, Emre & Yu, Jin, 2014, "Stock repurchases as an earnings management mechanism: The impact of financing constraints," Journal of Corporate Finance, Elsevier, volume 25, issue C, pages 1-15, DOI: 10.1016/j.jcorpfin.2013.10.004.
• Minnick, Kristina & Rosenthal, Leonard, 2014, "Stealth compensation: Do CEOs increase their pay by influencing dividend policy?," Journal of Corporate Finance, Elsevier, volume 25, issue C, pages 435-454, DOI: 10.1016/j.jcorpfin.2014.01.005.
• Belkhir, Mohamed & Boubaker, Sabri & Derouiche, Imen, 2014, "Control–ownership wedge, board of directors, and the value of excess cash," Economic Modelling, Elsevier, volume 39, issue C, pages 110-122, DOI: 10.1016/j.econmod.2014.02.026.
• Becker, Johannes & Steinhoff, Melanie, 2014, "Tax accounting principles and corporate risk-taking," Economics Letters, Elsevier, volume 125, issue 1, pages 79-81, DOI: 10.1016/j.econlet.2014.08.013.
• Pelucio-Grecco, Marta Cristina & Geron, Cecília Moraes Santostaso & Grecco, Gerson Begas & Lima, João Paulo Cavalcante, 2014, "The effect of IFRS on earnings management in Brazilian non-financial public companies," Emerging Markets Review, Elsevier, volume 21, issue C, pages 42-66, DOI: 10.1016/j.ememar.2014.07.001.
• Dutordoir, Marie & Roosenboom, Peter & Vasconcelos, Manuel, 2014, "Synergy disclosures in mergers and acquisitions," International Review of Financial Analysis, Elsevier, volume 31, issue C, pages 88-100, DOI: 10.1016/j.irfa.2013.09.005.
• Kearney, Colm & Liu, Sha, 2014, "Textual sentiment in finance: A survey of methods and models," International Review of Financial Analysis, Elsevier, volume 33, issue C, pages 171-185, DOI: 10.1016/j.irfa.2014.02.006.
• Strydom, Maria & Skully, Michael & Veeraraghavan, Madhu, 2014, "Is the accrual anomaly robust to firm-level analysis?," International Review of Financial Analysis, Elsevier, volume 34, issue C, pages 157-165, DOI: 10.1016/j.irfa.2014.06.001.
• Haß, Lars Helge & Vergauwe, Skrålan & Zhang, Qiyu, 2014, "Corporate governance and the information environment: Evidence from Chinese stock markets," International Review of Financial Analysis, Elsevier, volume 36, issue C, pages 106-119, DOI: 10.1016/j.irfa.2014.03.010.
• Tan, Youchao & Zhu, Zhenmei & Zeng, Cheng & Gao, Minghua, 2014, "Does external finance pressure affect corporate disclosure of Chinese non-state-owned enterprises?," International Review of Financial Analysis, Elsevier, volume 36, issue C, pages 212-222, DOI: 10.1016/j.irfa.2014.01.004.
• Werner, Richard A., 2014, "How do banks create money, and why can other firms not do the same? An explanation for the coexistence of lending and deposit-taking," International Review of Financial Analysis, Elsevier, volume 36, issue C, pages 71-77, DOI: 10.1016/j.irfa.2014.10.013.
• Glaser, Markus & Riepe, Jan, 2014, "Internal capital market studies in empirical banking: Biases due to usage of assets instead of risk capital?," Finance Research Letters, Elsevier, volume 11, issue 1, pages 47-53, DOI: 10.1016/j.frl.2013.12.001.
• Hougaard, Jens Leth & Moulin, Hervé, 2014, "Sharing the cost of redundant items," Games and Economic Behavior, Elsevier, volume 87, issue C, pages 339-352, DOI: 10.1016/j.geb.2014.05.010.
• Doukakis, Leonidas C. & Papanastasopoulos, Georgios A., 2014, "The accrual anomaly in the U.K. stock market: Implications of growth and accounting distortions," Journal of International Financial Markets, Institutions and Money, Elsevier, volume 32, issue C, pages 256-277, DOI: 10.1016/j.intfin.2014.06.006.
• Camacho-Miñano, María-del-Mar & Campa, Domenico, 2014, "Integrity of financial information as a determinant of the outcome of a bankruptcy procedure," International Review of Law and Economics, Elsevier, volume 37, issue C, pages 76-85, DOI: 10.1016/j.irle.2013.07.007.
• Lennox, Clive & Li, Bing, 2014, "Accounting misstatements following lawsuits against auditors," Journal of Accounting and Economics, Elsevier, volume 57, issue 1, pages 58-75, DOI: 10.1016/j.jacceco.2013.10.002.
• Konchitchki, Yaniv & Patatoukas, Panos N., 2014, "Accounting earnings and gross domestic product," Journal of Accounting and Economics, Elsevier, volume 57, issue 1, pages 76-88, DOI: 10.1016/j.jacceco.2013.10.001.
• Sikes, Stephanie A. & Tian, Xiaoli (Shaolee) & Wilson, Ryan, 2014, "Investors׳ reaction to the use of poison pills as a tax loss preservation tool," Journal of Accounting and Economics, Elsevier, volume 57, issue 2, pages 132-148, DOI: 10.1016/j.jacceco.2014.02.002.
• Srivastava, Anup, 2014, "Why have measures of earnings quality changed over time?," Journal of Accounting and Economics, Elsevier, volume 57, issue 2, pages 196-217, DOI: 10.1016/j.jacceco.2014.04.001.
• Kravet, Todd D., 2014, "Accounting conservatism and managerial risk-taking: Corporate acquisitions," Journal of Accounting and Economics, Elsevier, volume 57, issue 2, pages 218-240, DOI: 10.1016/j.jacceco.2014.04.003.
• Correia, Maria M., 2014, "Political connections and SEC enforcement," Journal of Accounting and Economics, Elsevier, volume 57, issue 2, pages 241-262, DOI: 10.1016/j.jacceco.2014.04.004.
• Li, Ningzhong & Richardson, Scott & Tuna, İrem, 2014, "Macro to micro: Country exposures, firm fundamentals and stock returns," Journal of Accounting and Economics, Elsevier, volume 58, issue 1, pages 1-20, DOI: 10.1016/j.jacceco.2014.04.005.
• Friedman, Henry L., 2014, "Implications of power: When the CEO can pressure the CFO to bias reports," Journal of Accounting and Economics, Elsevier, volume 58, issue 1, pages 117-141, DOI: 10.1016/j.jacceco.2014.06.004.
• Li, Xi, 2014, "The Sarbanes–Oxley act and cross-listed foreign private issuers," Journal of Accounting and Economics, Elsevier, volume 58, issue 1, pages 21-40, DOI: 10.1016/j.jacceco.2014.05.001.
• Clinton, Sarah B. & White, Joshua T. & Woidtke, Tracie, 2014, "Differences in the information environment prior to seasoned equity offerings under relaxed disclosure regulation," Journal of Accounting and Economics, Elsevier, volume 58, issue 1, pages 59-78, DOI: 10.1016/j.jacceco.2014.05.002.
• Collins, Daniel W. & Hribar, Paul & Tian, Xiaoli (Shaolee), 2014, "Cash flow asymmetry: Causes and implications for conditional conservatism research," Journal of Accounting and Economics, Elsevier, volume 58, issue 2, pages 173-200, DOI: 10.1016/j.jacceco.2014.08.010.
• Badolato, Patrick G. & Donelson, Dain C. & Ege, Matthew, 2014, "Audit committee financial expertise and earnings management: The role of status," Journal of Accounting and Economics, Elsevier, volume 58, issue 2, pages 208-230, DOI: 10.1016/j.jacceco.2014.08.006.
• Ali, Ashiq & Klasa, Sandy & Yeung, Eric, 2014, "Industry concentration and corporate disclosure policy," Journal of Accounting and Economics, Elsevier, volume 58, issue 2, pages 240-264, DOI: 10.1016/j.jacceco.2014.08.004.
• Beatty, Anne & Liao, Scott, 2014, "Financial accounting in the banking industry: A review of the empirical literature," Journal of Accounting and Economics, Elsevier, volume 58, issue 2, pages 339-383, DOI: 10.1016/j.jacceco.2014.08.009.
• Bushman, Robert M., 2014, "Thoughts on financial accounting and the banking industry," Journal of Accounting and Economics, Elsevier, volume 58, issue 2, pages 384-395, DOI: 10.1016/j.jacceco.2014.09.004.
• Kanagaretnam, Kiridaran & Lim, Chee Yeow & Lobo, Gerald J., 2014, "Effects of international institutional factors on earnings quality of banks," Journal of Banking & Finance, Elsevier, volume 39, issue C, pages 87-106, DOI: 10.1016/j.jbankfin.2013.11.005.
• Aboody, David & Hughes, John S. & Bugra Ozel, N., 2014, "Corporate bond returns and the financial crisis," Journal of Banking & Finance, Elsevier, volume 40, issue C, pages 42-53, DOI: 10.1016/j.jbankfin.2013.11.012.
• Bauer, Julian & Agarwal, Vineet, 2014, "Are hazard models superior to traditional bankruptcy prediction approaches? A comprehensive test," Journal of Banking & Finance, Elsevier, volume 40, issue C, pages 432-442, DOI: 10.1016/j.jbankfin.2013.12.013.
• Bouwman, Christa H.S., 2014, "Managerial optimism and earnings smoothing," Journal of Banking & Finance, Elsevier, volume 41, issue C, pages 283-303, DOI: 10.1016/j.jbankfin.2013.12.019.
• Frey, Stefan & Herbst, Patrick, 2014, "The influence of buy-side analysts on mutual fund trading," Journal of Banking & Finance, Elsevier, volume 49, issue C, pages 442-458, DOI: 10.1016/j.jbankfin.2014.01.007.
• Huang, Yuan & Lam, F.Y. Eric C. & Wei, K.C. John, 2014, "The q-theory explanation for the external financing effect: New evidence," Journal of Banking & Finance, Elsevier, volume 49, issue C, pages 69-81, DOI: 10.1016/j.jbankfin.2014.08.010.
• Ge, Wenxia & Kim, Jeong-Bon, 2014, "Real earnings management and the cost of new corporate bonds," Journal of Business Research, Elsevier, volume 67, issue 4, pages 641-647, DOI: 10.1016/j.jbusres.2013.01.021.
• Su, Lixin (Nancy) & Zhao, Xuezhou (Rachel) & Zhou, Gaoguang (Stephen), 2014, "Do customers respond to the disclosure of internal control weakness?," Journal of Business Research, Elsevier, volume 67, issue 7, pages 1508-1518, DOI: 10.1016/j.jbusres.2013.06.009.
• Brochet, Francois & Srinivasan, Suraj, 2014, "Accountability of independent directors: Evidence from firms subject to securities litigation," Journal of Financial Economics, Elsevier, volume 111, issue 2, pages 430-449, DOI: 10.1016/j.jfineco.2013.10.013.
• Baldenius, Tim & Melumad, Nahum & Meng, Xiaojing, 2014, "Board composition and CEO power," Journal of Financial Economics, Elsevier, volume 112, issue 1, pages 53-68, DOI: 10.1016/j.jfineco.2013.10.004.
• So, Eric C. & Wang, Sean, 2014, "News-driven return reversals: Liquidity provision ahead of earnings announcements," Journal of Financial Economics, Elsevier, volume 114, issue 1, pages 20-35, DOI: 10.1016/j.jfineco.2014.06.009.
• Fernandes, Nuno & Giannetti, Mariassunta, 2014, "On the fortunes of stock exchanges and their reversals: Evidence from foreign listings," Journal of Financial Intermediation, Elsevier, volume 23, issue 2, pages 157-176, DOI: 10.1016/j.jfi.2013.04.005.
• Hu, Jinshuai & Li, Annie Yuansha & Zhang, Feida (Frank), 2014, "Does accounting conservatism improve the corporate information environment?," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 23, issue 1, pages 32-43, DOI: 10.1016/j.intaccaudtax.2014.02.003.
• Hamberg, Mattias & Beisland, Leif-Atle, 2014, "Changes in the value relevance of goodwill accounting following the adoption of IFRS 3," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 23, issue 2, pages 59-73, DOI: 10.1016/j.intaccaudtax.2014.07.002.
• Mano, Yukichi & Akoten, John & Yoshino, Yutaka & Sonobe, Tetsushi, 2014, "Teaching KAIZEN to small business owners: An experiment in a metalworking cluster in Nairobi," Journal of the Japanese and International Economies, Elsevier, volume 33, issue C, pages 25-42, DOI: 10.1016/j.jjie.2013.10.008.
• Najeeb, Syed Faiq & Ibrahim, Shahul Hameed Mohamed, 2014, "Professionalizing the role of Shari'ah auditors: How Malaysia can generate economic benefits," Pacific-Basin Finance Journal, Elsevier, volume 28, issue C, pages 91-109, DOI: 10.1016/j.pacfin.2013.10.009.
• Datta, Sudip & Iskandar-Datta, Mai & Singh, Vivek, 2014, "Opaque financial reports and R2: Revisited," Review of Financial Economics, Elsevier, volume 23, issue 1, pages 10-17, DOI: 10.1016/j.rfe.2013.08.001.
• Monterrey Mayoral, Juan & Sánchez Segura, Amparo, 2014, "Compensación fiscal de pérdidas: Determinantes de su activación, impacto en las cuentas anuales y aprovechamiento de los créditos," Revista de Contabilidad - Spanish Accounting Review, Elsevier, volume 17, issue 1, pages 17-29, DOI: 10.1016/j.rcsar.2013.02.003.
• Amor-Tapia, Borja & Tascón Fernández, María T., 2014, "Estimation of future levels and changes in profitability: The effect of the relative position of the firm in its industry and the operating-financing disaggregation," Revista de Contabilidad - Spanish Accounting Review, Elsevier, volume 17, issue 1, pages 30-46, DOI: 10.1016/j.rcsar.2013.08.002.
• Bautista Mesa, Rafael & Molina Sánchez, Horacio & Ramírez Sobrino, Jesús Nicolás, 2014, "Main determinants of efficiency and implications on banking concentration in the European Union," Revista de Contabilidad - Spanish Accounting Review, Elsevier, volume 17, issue 1, pages 78-87, DOI: 10.1016/j.rcsar.2013.08.006.
• Rodríguez Domínguez, Luis & Noguera Gámez, Ligia Carolina, 2014, "Corporate reporting on risks: Evidence from Spanish companies," Revista de Contabilidad - Spanish Accounting Review, Elsevier, volume 17, issue 2, pages 116-129, DOI: 10.1016/j.rcsar.2013.10.002.
• Giner Inchausti, Begoña, 2014, "Instituciones e intereses en conflicto ante la regulación contable internacional: el caso del sector financiero español," Revista de Contabilidad - Spanish Accounting Review, Elsevier, volume 17, issue 2, pages 143-152, DOI: 10.1016/j.rcsar.2013.11.001.
• Rodrigues Quesado, Patrícia & Aibar Guzmán, Beatriz & Lima Rodrigues, Lúcia, 2014, "La influencia de factores relativos a la estrategia organizativa y al entorno en la adopción del Cuadro de Mando Integral en empresas portuguesas," Revista de Contabilidad - Spanish Accounting Review, Elsevier, volume 17, issue 2, pages 163-173, DOI: 10.1016/j.rcsar.2014.05.002.
• Zamora Ramírez, Constancio & Moreno Rojas, José & Rueda Torres, Juan Antonio, 2014, "Contabilidad del impuesto sobre beneficios y resultado global: relevancia valorativa en el mercado financiero español," Revista de Contabilidad - Spanish Accounting Review, Elsevier, volume 17, issue 2, pages 174-182, DOI: 10.1016/j.rcsar.2014.02.002.
• Barral Rivada, Antonio & Cordobés Madueño, Magdalena & Ramírez Sobrino, Jesús N., 2014, "Los arrendamientos operativos: impacto de su reconocimiento en los estados financieros y en la política de financiación de las compañías españolas y del Reino Unido," Revista de Contabilidad - Spanish Accounting Review, Elsevier, volume 17, issue 2, pages 212-223, DOI: 10.1016/j.rcsar.2014.08.001.
• Hernández Borreguero, Julián & Hernández Esteve, Esteban, 2014, "Rafael Donoso Anes y su contribución a la Historia de la Contabilidad española," Revista de Contabilidad - Spanish Accounting Review, Elsevier, volume 17, issue 2, pages 99-107, DOI: 10.1016/j.rcsar.2013.08.007.
• Drexler, Alejandro & Fischer, Gregory & Schoar, Antoinette, 2014, "Keeping it simple: financial literacy and rules of thumb," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 46797, Apr.
• Prodosh Simlai, 2014, "Firm characteristics, distress risk and average stock returns," Accounting Research Journal, Emerald Group Publishing Limited, volume 27, issue 2, pages 101-123, August, DOI: 10.1108/ARJ-06-2012-0046.
• Nicholas Apergis & Christina Christou & Christis Hassapis, 2014, "Accounting standards convergence dynamics," Accounting Research Journal, Emerald Group Publishing Limited, volume 27, issue 3, pages 226-248, October, DOI: 10.1108/ARJ-06-2013-0031.
• Niels Sandalgaard & Per Nikolaj Bukh, 2014, "Beyond Budgeting and change: a case study," Journal of Accounting & Organizational Change, Emerald Group Publishing Limited, volume 10, issue 3, pages 409-423, August, DOI: 10.1108/JAOC-05-2012-0032.
• Vera Palea, 2014, "Fair value accounting and its usefulness to financial statement users," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, volume 12, issue 2, pages 102-116, September, DOI: 10.1108/JFRA-04-2013-0021.
• Geert Braam & Lex Borghans, 2014, "Board and auditor interlocks and voluntary disclosure in annual reports," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, volume 12, issue 2, pages 135-160, September, DOI: 10.1108/JFRA-11-2012-0054.
• Grant Samkin & Annika Schneider, 2014, "The accounting academic," Meditari Accountancy Research, Emerald Group Publishing Limited, volume 22, issue 1, pages 2-19, July, DOI: 10.1108/MEDAR-05-2014-0041.
• Grant Samkin & Annika Schneider, 2014, "Using university websites to profile accounting academics and their research output," Meditari Accountancy Research, Emerald Group Publishing Limited, volume 22, issue 1, pages 77-106, July, DOI: 10.1108/MEDAR-05-2014-0038.
• K. Papageorgiou & Abdel K. Halabi, 2014, "Factors contributing toward student performance in a distance education accounting degree," Meditari Accountancy Research, Emerald Group Publishing Limited, volume 22, issue 2, pages 211-223, November, DOI: 10.1108/MEDAR-08-2013-0032.
• Mark P. Bauman, 2014, "Forecasting operating profitability with DuPont analysis," Review of Accounting and Finance, Emerald Group Publishing Limited, volume 13, issue 2, pages 191-205, May, DOI: 10.1108/RAF-11-2012-0115.
• Maria Teresa Nardo & Stefania Veltri, 2014, "On the plausibility of an integrated approach to disclose social and intangible issues," Social Responsibility Journal, Emerald Group Publishing Limited, volume 10, issue 3, pages 416-435, July, DOI: 10.1108/SRJ-04-2012-0120.
• Nikolaos Theriou & Vassilis Aggelidis, 2014, "Management Accounting Systems, Top Management Team’s Risk Characteristics and Their Effect on Strategic Change," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), volume 0, issue 2, pages 3-38.
• P. Kalantonis & S. Goumas & K. Hassapis & C. Cantzos, 2014, "Pacioli’s Innovation in Accounting: Business or Academic Affairs," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), volume 0, issue 2, pages 39-56.
• Anastasios Tsamis & Konstantinos Liapis, 2014, "Fair Value and Cost Accounting, Depreciation Methods, Recognition and Measurement for Fixed Assets," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), volume 0, issue 3, pages 115-133.
• Antonios Rovolis & Konstantinos Liapis & Stella Spilioti, 2014, "A Capital Structure Financial Analysis and Unmeasured Effect of each Countries Regime: the Real Estate Companies (REITS)," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), volume 0, issue 3, pages 57-71.
• George Loukopoulos & Theodoros Roupas, 2014, "Financial Analysis of the Greek Private Health Sector over the Last Decade (2002-2012)," European Research Studies Journal, European Research Studies Journal, volume 0, issue 2, pages 3-19.
• Michail Bekiaris & Chrysoula Psimada & Tasos Sergios, 2014, "Internet Financial Reporting Quality and Corporate Characteristics: The Case of Construction Companies Listed in Greek and Cypriot Stock Exchange," European Research Studies Journal, European Research Studies Journal, volume 0, issue 2, pages 41-57.