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

• Anastasios Tsamis & Konstantinos Liapis, 2014, "Property Assets Fair Value Accounting Under Uncertainty," European Research Studies Journal, European Research Studies Journal, volume 0, issue 4, pages 35-54.
• Borivoje B. Prokolović, Maja Lj. Arsić-Trajković, Mariya Pavlova, 2014, "International Standards And Financial Reporting Of Corporations In Serbia," Ekonomika, Journal for Economic Theory and Practice and Social Issues, „Ekonomika“ Society of Economists, Niš (Serbia), number 2014-01, Apr.
• Jugoslav Aničić, Miloje Jelić, Jasmina M. Đurović, Srećko Radoičić, Živojin B. Prokopović, 2014, "Internal Calculation In Term Business Decision Making," Ekonomika, Journal for Economic Theory and Practice and Social Issues, „Ekonomika“ Society of Economists, Niš (Serbia), number 2014-01, Apr.
• Danica Prosiæ, 2014, "Financial And Nonfinancial Variables In The Assessment Of Company Credit Solvency," Ekonomika, Journal for Economic Theory and Practice and Social Issues, „Ekonomika“ Society of Economists, Niš (Serbia), number 2014-03, Oct.
• Fabio Iraldo & Michela Melis & Gaia Pretner, 2014, "Large-scale events and sustainability: the case of the universal exposition Expo Milan 2015," ECONOMICS AND POLICY OF ENERGY AND THE ENVIRONMENT, FrancoAngeli Editore, volume 2014, issue 3, pages 139-165.
• Samira Demaria & Sandra Rigot, 2014, "IFRS Standards and Insurance Companies: What Stakes for Long-Term Investment? A French Case Explanatory Analysis," GREDEG Working Papers, Groupe de REcherche en Droit, Economie, Gestion (GREDEG CNRS), Université Côte d'Azur, France, number 2014-04, Feb.
• Denis Cormier & Samira Demaria, 2014, "Pertinence des mesures non-GAAP pour les marchés boursiers : le cas des firmes du CAC 40," GREDEG Working Papers, Groupe de REcherche en Droit, Economie, Gestion (GREDEG CNRS), Université Côte d'Azur, France, number 2014-22, Jul.
• Mohamed Belkhir & Sabri Boubaker & Derouiche Imen, 2014, "Control–ownership wedge, board of directors, and the value of excess cash," Post-Print, HAL, number hal-01155486, Apr.
• François Larmande & Jean-Pierre Ponssard, 2014, "Fishing for excuses and performance evaluation," Post-Print, HAL, number hal-02313124, Jun.
• Philippe Boyer & Jean-Pierre Butault, 2014, "French “food euro” and value added distribution
  [L’euro alimentaire en France et le partage des valeurs ajoutées]," Post-Print, HAL, number hal-02957483, DOI: 10.4000/economierurale.4394.

2013

• Richard, Jacques (ed.), 2013, "Comptabilité agricole et développement durable : étude comparative de la Russie et de la France," Economics Thesis from University Paris Dauphine, Paris Dauphine University, number 123456789/11828.
• Richard, Jacques (ed.), 2013, "Comparaison du droit comptable allemand et du droit comptable français : une approche systémique," Economics Thesis from University Paris Dauphine, Paris Dauphine University, number 123456789/13661.
• Violeta ISAI & Riana Iren RADU, 2013, "Accounting and Fiscality in the Ottoman Empire," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 1, pages 53-58.
• Riana Iren RADU & Violeta ISAI, 2013, "Accounting and Financial Reports in the Gambling Monopoly - Measures for a Moral Economic System," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 1, pages 67-72.
• Violeta ISAI & Riana Iren RADU, 2013, "Features of VAT Accounting and Fiscality – History, Practices and Prospects," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 3, pages 17-22.
• Riana Iren RADU & Violeta ISAI, 2013, "Developed Model for Debts Relief Decision Based on Financial and Accounting Reports Applied on PORT TRANS EUROPE SA," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 3, pages 33-36.
• Valentin BURCA, 2013, "Bankruptcy Risk in IFRS Era. Case Study on BSE Companies," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 3, pages 61-70.
• Iuliana Oana MIHAI, 2013, "The Influence of Corporate Governance and Ownership Concentration on Company Performance - Evidence from Bucharest Stock Exchange," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 3, pages 79-88.
• Luc Paugam & Olivier Ramond & Bruno Husson & Henri Philippe & Jean-François Casta, 2013, "Risque d’estimation, coût du capital et communication des tests de dépréciation - Estimation risk, cost of capital and impairment-testing disclosures," Revue Finance Contrôle Stratégie, revues.org, volume 16, issue 1, pages 1-23, March.
• Dragos Zelinschi & Yves Levant & Nicolas Berland, 2013, "Les motivations au découplage:l’exemple de l’introduction de L’IFRS 8," Revue Finance Contrôle Stratégie, revues.org, volume 16, issue 1, pages 49-68, March.
• Angèle Renaud, 2013, "L’articulation des usages diagnostique et interactif d’un seul et même système de contrôle de gestion:le cas d’un système d’indicateurs environnementaux dans une entreprise française de vins et spirit," Revue Finance Contrôle Stratégie, revues.org, volume 16, issue 3, pages 39-63, September.
• Charles Ducrocq & Michel Gervais, 2013, "Le coût complet par diplôme à l’université:quel apport vu les problèmes de mesure?," Revue Finance Contrôle Stratégie, revues.org, volume 16, issue 4, pages 1-29, December.
• François Meyssonnier & Myriam Mincheneau, 2013, "Le contrôle de gestion des clubs de football professionnel," Revue Finance Contrôle Stratégie, revues.org, volume 16, issue 4, pages 63-81, December.
• André, Paul & Filip, Andrei & Paugam, Luc, 2013, "Impact of Mandatory IFRS Adoption on Conditional Conservatism in Europe," ESSEC Working Papers, ESSEC Research Center, ESSEC Business School, number WP1311, Aug.
• Stolowy, Hervé & Messner, Martin & Jeanjean, Thomas & Baker, C. Richard, 2013, "The Construction of a Trustworthy Investment Opportunity: Insights from the Madoff Fraud," HEC Research Papers Series, HEC Paris, number 971, Mar.
• Otto, Clemens A. & Volpin , Paolo F., 2013, "Marking to Market and Inefficient Investment Decisions," HEC Research Papers Series, HEC Paris, number 986, Jun.
• Capkun, Vedran & Collins, Daniel W. & Jeanjean, Thomas, 2013, "The Effect of IAS/IFRS Adoption on Earnings Management (Smoothing): A Closer Look at Competing Explanations," HEC Research Papers Series, HEC Paris, number 1170, Jul, DOI: 10.2139/ssrn.1850228.
• Cugueró-Escofet, Natalia & Rosanas, Josep Maria, 2013, "Social Dynamics of Justice: How the Ex-Ante and Ex-Post Justice Interplay With Formal and Informal Elements of Management Control Systems," IESE Research Papers, IESE Business School, number D/1073, Oct.
• Fernandes, Nuno & Giannetti, Mariassunta, 2013, "On the fortunes of stock exchanges and their reversals: evidence from foreign listings," Working Paper Series, European Central Bank, number 1585, Sep.
• Merrill, Craig B. & Nadauld, Taylor & Sherlund, Shane M., 2013, "Why Did Financial Institutions Sell RMBS at Fire Sale Prices during the Financial Crisis?," Working Paper Series, Ohio State University, Charles A. Dice Center for Research in Financial Economics, number 2013-02, Feb.
• Bruggemann, Ulf & Kaul, Aditya & Leuz, Christian & Werner, Ingrid M., 2013, "The Twilight Zone: OTC Regulatory Regimes and Market Quality," Working Paper Series, Ohio State University, Charles A. Dice Center for Research in Financial Economics, number 2013-09, Aug.
• Dhaliwal, Dan S. & Lamoreaux, Phillip T. & Litov, Lubomir P. & Neyland, Jordan B., 2013, "Shared Auditors in Mergers and Acquisitions," Working Papers, University of Pennsylvania, Wharton School, Weiss Center, number 13-14, Apr.
• Zeki Dogan & Ali Deran & Ayse G l K ksal, 2013, "Factors Influencing the Selection of Methods and Determination of Transfer Pricing in Multinational Companies: A Case Study of United Kingdom," International Journal of Economics and Financial Issues, Econjournals, volume 3, issue 3, pages 734-742.
• Hichem Dkhili & Hedi Noubbigh, 2013, "Management Control System and the Case of CSR in the Tunisian Industrial Companies: What Findings by the Method of Structural Equation?," International Review of Management and Marketing, Econjournals, volume 3, issue 2, pages 86-92.
• Cevdet KIZIL & Vedat Akman & Özgür Esmer, 2013, "Yalova’daki Aile Ýþletmelerinde Karþýlaþýlan Muhasebe-Finansman ve Yönetim Organizasyon Sorunlarý," Isletme ve Iktisat Calismalari Dergisi, Econjournals, volume 1, issue 2, pages 26-43.
• Farshadfar, Shadi & Monem, Reza, 2013, "Further Evidence on the Usefulness of Direct Method Cash Flow Components for Forecasting Future Cash Flows," The International Journal of Accounting, Elsevier, volume 48, issue 1, pages 111-133, DOI: 10.1016/j.intacc.2012.12.001.
• Venter, Elmar R. & Cahan, Steven F. & Emanuel, David, 2013, "Mandatory Earnings Disaggregation and the Persistence and Pricing of Earnings Components," The International Journal of Accounting, Elsevier, volume 48, issue 1, pages 26-53, DOI: 10.1016/j.intacc.2013.01.005.
• Chiu, Tzu-Ting & Lee, Yen-Jung, 2013, "Foreign Private Issuers' Application of IFRS Around the Elimination of the 20-F Reconciliation Requirement," The International Journal of Accounting, Elsevier, volume 48, issue 1, pages 54-83, DOI: 10.1016/j.intacc.2013.01.006.
• Schiemann, Frank & Guenther, Thomas, 2013, "Earnings Predictability, Value Relevance, and Employee Expenses," The International Journal of Accounting, Elsevier, volume 48, issue 2, pages 149-172, DOI: 10.1016/j.intacc.2013.04.001.
• Ahmed, Kamran & Chalmers, Keryn & Khlif, Hichem, 2013, "A Meta-analysis of IFRS Adoption Effects," The International Journal of Accounting, Elsevier, volume 48, issue 2, pages 173-217, DOI: 10.1016/j.intacc.2013.04.002.
• Karampinis, Nikolaos I. & Hevas, Dimosthenis L., 2013, "Effects of IFRS Adoption on Tax-induced Incentives for Financial Earnings Management: Evidence from Greece," The International Journal of Accounting, Elsevier, volume 48, issue 2, pages 218-247, DOI: 10.1016/j.intacc.2013.04.003.
• Haw, In-Mu & Ho, Simon S.M. & Hu, Bingbing & Zhang, Xu, 2013, "Legal Institutions, Ownership Concentration, and Stock Repurchases Around the World: Signal Mimicking?," The International Journal of Accounting, Elsevier, volume 48, issue 4, pages 427-458, DOI: 10.1016/j.intacc.2013.10.004.
• Beltratti, Andrea & Spear, Nasser & Szabo, Mark Daniel, 2013, "The Value Relevance and Timeliness of Write-downs During the Financial Crisis of 2007–2009," The International Journal of Accounting, Elsevier, volume 48, issue 4, pages 467-494, DOI: 10.1016/j.intacc.2013.10.008.
• Kim, Oksana, 2013, "Russian Accounting System: Value Relevance of Reported Information and the IFRS Adoption Perspective," The International Journal of Accounting, Elsevier, volume 48, issue 4, pages 525-547, DOI: 10.1016/j.intacc.2013.10.007.
• Iatridis, George & Dimitras, Augustinos I., 2013, "Financial crisis and accounting quality: Evidence from five European countries," Advances in accounting, Elsevier, volume 29, issue 1, pages 154-160, DOI: 10.1016/j.adiac.2013.03.001.
• Wan, Huishan, 2013, "Does incorporating non-linearity into discretionary accrual models improve their performance?," Advances in accounting, Elsevier, volume 29, issue 1, pages 85-96, DOI: 10.1016/j.adiac.2013.03.008.
• Lee, Cheol & Park, Myung S., 2013, "Subjectivity in fair-value estimates, audit quality, and informativeness of other comprehensive income," Advances in accounting, Elsevier, volume 29, issue 2, pages 218-231, DOI: 10.1016/j.adiac.2013.05.003.
• Olante, Maria Elena, 2013, "Overpaid acquisitions and goodwill impairment losses — Evidence from the US," Advances in accounting, Elsevier, volume 29, issue 2, pages 243-254, DOI: 10.1016/j.adiac.2013.09.010.
• Jiang, Wei & Stark, Andrew W., 2013, "Dividends, research and development expenditures, and the value relevance of book value for UK loss-making firms," The British Accounting Review, Elsevier, volume 45, issue 2, pages 112-124, DOI: 10.1016/j.bar.2013.03.003.
• Kuo, Chii-Shyan & Li, Ming-Yuan Leon & Yu, Shang-En, 2013, "Non-uniform effects of CEO equity-based compensation on firm performance – An application of a panel threshold regression model," The British Accounting Review, Elsevier, volume 45, issue 3, pages 203-214, DOI: 10.1016/j.bar.2013.06.008.
• Kryzanowski, Lawrence & Zhang, Ying, 2013, "Financial restatements and Sarbanes–Oxley: Impact on Canadian firm governance and management turnover," Journal of Corporate Finance, Elsevier, volume 21, issue C, pages 87-105, DOI: 10.1016/j.jcorpfin.2013.01.007.
• Kuo, Chii-Shyan & Yu, Shih-Ti, 2013, "The non-uniform pricing effect of employee stock options using quantile regression," The North American Journal of Economics and Finance, Elsevier, volume 26, issue C, pages 400-415, DOI: 10.1016/j.najef.2013.02.013.
• Larmande, Francois, 2013, "Limited liability, the first-order approach, and the ranking of information systems in agencies," Economics Letters, Elsevier, volume 118, issue 2, pages 314-317, DOI: 10.1016/j.econlet.2012.11.008.
• Chen, Jiandong & Cumming, Douglas & Hou, Wenxuan & Lee, Edward, 2013, "Executive integrity, audit opinion, and fraud in Chinese listed firms," Emerging Markets Review, Elsevier, volume 15, issue C, pages 72-91, DOI: 10.1016/j.ememar.2012.12.003.
• Papadamou, Stephanos & Tzivinikos, Trifon, 2013, "The risk relevance of International Financial Reporting Standards: Evidence from Greek banks," International Review of Financial Analysis, Elsevier, volume 27, issue C, pages 43-54, DOI: 10.1016/j.irfa.2012.09.006.
• Imam, Shahed & Chan, Jacky & Shah, Syed Zulfiqar Ali, 2013, "Equity valuation models and target price accuracy in Europe: Evidence from equity reports," International Review of Financial Analysis, Elsevier, volume 28, issue C, pages 9-19, DOI: 10.1016/j.irfa.2013.02.008.
• Leventis, Stergios & Hasan, Iftekhar & Dedoulis, Emmanouil, 2013, "The cost of sin: The effect of social norms on audit pricing," International Review of Financial Analysis, Elsevier, volume 29, issue C, pages 152-165, DOI: 10.1016/j.irfa.2013.03.006.
• Grey, Colette & Stathopoulos, Konstantinos & Walker, Martin, 2013, "The impact of executive pay on the disclosure of alternative earnings per share figures," International Review of Financial Analysis, Elsevier, volume 29, issue C, pages 227-236, DOI: 10.1016/j.irfa.2012.09.005.
• Mouselli, Sulaiman & Jaafar, Aziz & Goddard, John, 2013, "Accruals quality, stock returns and asset pricing: Evidence from the UK," International Review of Financial Analysis, Elsevier, volume 30, issue C, pages 203-213, DOI: 10.1016/j.irfa.2013.08.006.
• Elshandidy, Tamer & Fraser, Ian & Hussainey, Khaled, 2013, "Aggregated, voluntary, and mandatory risk disclosure incentives: Evidence from UK FTSE all-share companies," International Review of Financial Analysis, Elsevier, volume 30, issue C, pages 320-333, DOI: 10.1016/j.irfa.2013.07.010.
• Kousenidis, Dimitrios V. & Ladas, Anestis C. & Negakis, Christos I., 2013, "The effects of the European debt crisis on earnings quality," International Review of Financial Analysis, Elsevier, volume 30, issue C, pages 351-362, DOI: 10.1016/j.irfa.2013.03.004.
• Anagnostopoulou, Seraina C. & Tsekrekos, Andrianos E., 2013, "Do firms that wish to be acquired manage their earnings? Evidence from major European countries," International Review of Financial Analysis, Elsevier, volume 30, issue C, pages 57-68, DOI: 10.1016/j.irfa.2013.06.002.
• Murphy, Kevin J., 2013, "Executive Compensation: Where We Are, and How We Got There," Handbook of the Economics of Finance, Elsevier, chapter 0, in: G.M. Constantinides & M. Harris & R. M. Stulz, "Handbook of the Economics of Finance", DOI: 10.1016/B978-0-44-453594-8.00004-5.
• Nguyen, Nhut H. & Truong, Cameron, 2013, "The information content of stock markets around the world: A cultural explanation," Journal of International Financial Markets, Institutions and Money, Elsevier, volume 26, issue C, pages 1-29, DOI: 10.1016/j.intfin.2013.03.001.
• Tan, Liang, 2013, "Creditor control rights, state of nature verification, and financial reporting conservatism," Journal of Accounting and Economics, Elsevier, volume 55, issue 1, pages 1-22, DOI: 10.1016/j.jacceco.2012.08.001.
• Chuk, Elizabeth & Matsumoto, Dawn & Miller, Gregory S., 2013, "Assessing methods of identifying management forecasts: CIG vs. researcher collected," Journal of Accounting and Economics, Elsevier, volume 55, issue 1, pages 23-42, DOI: 10.1016/j.jacceco.2012.07.001.
• Rogers, Jonathan L. & Van Buskirk, Andrew, 2013, "Bundled forecasts in empirical accounting research," Journal of Accounting and Economics, Elsevier, volume 55, issue 1, pages 43-65, DOI: 10.1016/j.jacceco.2012.06.001.
• Allen, Abigail & Ramanna, Karthik, 2013, "Towards an understanding of the role of standard setters in standard setting," Journal of Accounting and Economics, Elsevier, volume 55, issue 1, pages 66-90, DOI: 10.1016/j.jacceco.2012.05.003.
• Skaife, Hollis A. & Veenman, David & Wangerin, Daniel, 2013, "Internal control over financial reporting and managerial rent extraction: Evidence from the profitability of insider trading," Journal of Accounting and Economics, Elsevier, volume 55, issue 1, pages 91-110, DOI: 10.1016/j.jacceco.2012.07.005.
• Alissa, Walid & Bonsall, Samuel B. & Koharki, Kevin & Penn, Michael W., 2013, "Firms' use of accounting discretion to influence their credit ratings," Journal of Accounting and Economics, Elsevier, volume 55, issue 2, pages 129-147, DOI: 10.1016/j.jacceco.2013.01.001.
• Arya, Anil & Mittendorf, Brian, 2013, "Discretionary disclosure in the presence of dual distribution channels," Journal of Accounting and Economics, Elsevier, volume 55, issue 2, pages 168-182, DOI: 10.1016/j.jacceco.2013.01.002.
• Beatty, Anne & Liao, Scott & Yu, Jeff Jiewei, 2013, "The spillover effect of fraudulent financial reporting on peer firms' investments," Journal of Accounting and Economics, Elsevier, volume 55, issue 2, pages 183-205, DOI: 10.1016/j.jacceco.2013.01.003.
• Barth, Mary E. & Konchitchki, Yaniv & Landsman, Wayne R., 2013, "Cost of capital and earnings transparency," Journal of Accounting and Economics, Elsevier, volume 55, issue 2, pages 206-224, DOI: 10.1016/j.jacceco.2013.01.004.
• Gao, Pingyang, 2013, "A measurement approach to conservatism and earnings management," Journal of Accounting and Economics, Elsevier, volume 55, issue 2, pages 251-268, DOI: 10.1016/j.jacceco.2012.10.001.
• Cheng, Mei & Dhaliwal, Dan & Zhang, Yuan, 2013, "Does investment efficiency improve after the disclosure of material weaknesses in internal control over financial reporting?," Journal of Accounting and Economics, Elsevier, volume 56, issue 1, pages 1-18, DOI: 10.1016/j.jacceco.2013.03.001.
• Lawrence, Alastair, 2013, "Individual investors and financial disclosure," Journal of Accounting and Economics, Elsevier, volume 56, issue 1, pages 130-147, DOI: 10.1016/j.jacceco.2013.05.001.
• Costello, Anna M., 2013, "Mitigating incentive conflicts in inter-firm relationships: Evidence from long-term supply contracts," Journal of Accounting and Economics, Elsevier, volume 56, issue 1, pages 19-39, DOI: 10.1016/j.jacceco.2013.02.001.
• Dichev, Ilia D. & Graham, John R. & Harvey, Campbell R. & Rajgopal, Shiva, 2013, "Earnings quality: Evidence from the field," Journal of Accounting and Economics, Elsevier, volume 56, issue 2, pages 1-33, DOI: 10.1016/j.jacceco.2013.05.004.
• Lawrence, Alastair & Sloan, Richard & Sun, Yuan, 2013, "Non-discretionary conservatism: Evidence and implications," Journal of Accounting and Economics, Elsevier, volume 56, issue 2, pages 112-133, DOI: 10.1016/j.jacceco.2013.10.005.
• Roychowdhury, Sugata & Martin, Xiumin, 2013, "Understanding discretion in conservatism: An alternative viewpoint," Journal of Accounting and Economics, Elsevier, volume 56, issue 2, pages 134-146, DOI: 10.1016/j.jacceco.2013.11.001.
• Christensen, Hans B. & Hail, Luzi & Leuz, Christian, 2013, "Mandatory IFRS reporting and changes in enforcement," Journal of Accounting and Economics, Elsevier, volume 56, issue 2, pages 147-177, DOI: 10.1016/j.jacceco.2013.10.007.
• Hope, Ole-Kristian & Ma, Mark (Shuai) & Thomas, Wayne B., 2013, "Tax avoidance and geographic earnings disclosure," Journal of Accounting and Economics, Elsevier, volume 56, issue 2, pages 170-189, DOI: 10.1016/j.jacceco.2013.06.001.
• Barth, Mary E. & Israeli, Doron, 2013, "Disentangling mandatory IFRS reporting and changes in enforcement," Journal of Accounting and Economics, Elsevier, volume 56, issue 2, pages 178-188, DOI: 10.1016/j.jacceco.2013.11.002.
• Ecker, Frank & Francis, Jennifer & Olsson, Per & Schipper, Katherine, 2013, "Estimation sample selection for discretionary accruals models," Journal of Accounting and Economics, Elsevier, volume 56, issue 2, pages 190-211, DOI: 10.1016/j.jacceco.2013.07.001.
• Jackson, Scott B. & Keune, Timothy M. & Salzsieder, Leigh, 2013, "Debt, equity, and capital investment," Journal of Accounting and Economics, Elsevier, volume 56, issue 2, pages 291-310, DOI: 10.1016/j.jacceco.2013.09.001.
• Beck, Paul J. & Narayanamoorthy, Ganapathi S., 2013, "Did the SEC impact banks' loan loss reserve policies and their informativeness?," Journal of Accounting and Economics, Elsevier, volume 56, issue 2, pages 42-65, DOI: 10.1016/j.jacceco.2013.06.002.
• Jin, Justin Yiqiang & Kanagaretnam, Kiridaran & Lobo, Gerald J., 2013, "Unintended consequences of the increased asset threshold for FDICIA internal controls: Evidence from U.S. private banks," Journal of Banking & Finance, Elsevier, volume 37, issue 12, pages 4879-4892, DOI: 10.1016/j.jbankfin.2013.08.024.
• Balboa, Marina & López-Espinosa, Germán & Rubia, Antonio, 2013, "Nonlinear dynamics in discretionary accruals: An analysis of bank loan-loss provisions," Journal of Banking & Finance, Elsevier, volume 37, issue 12, pages 5186-5207, DOI: 10.1016/j.jbankfin.2013.05.020.
• Jin, Justin Yiqiang & Kanagaretnam, Kiridaran & Lobo, Gerald J. & Mathieu, Robert, 2013, "Impact of FDICIA internal controls on bank risk taking," Journal of Banking & Finance, Elsevier, volume 37, issue 2, pages 614-624, DOI: 10.1016/j.jbankfin.2012.09.013.
• Datta, Sudip & Iskandar-Datta, Mai & Singh, Vivek, 2013, "Product market power, industry structure, and corporate earnings management," Journal of Banking & Finance, Elsevier, volume 37, issue 8, pages 3273-3285, DOI: 10.1016/j.jbankfin.2013.03.012.
• Dahl, Drew, 2013, "Bank audit practices and loan loss provisioning," Journal of Banking & Finance, Elsevier, volume 37, issue 9, pages 3577-3584, DOI: 10.1016/j.jbankfin.2013.05.007.
• Livne, Gilad & Markarian, Garen & Mironov, Maxim, 2013, "Investment horizon, risk, and compensation in the banking industry," Journal of Banking & Finance, Elsevier, volume 37, issue 9, pages 3669-3680, DOI: 10.1016/j.jbankfin.2013.05.021.
• So, Eric C., 2013, "A new approach to predicting analyst forecast errors: Do investors overweight analyst forecasts?," Journal of Financial Economics, Elsevier, volume 108, issue 3, pages 615-640, DOI: 10.1016/j.jfineco.2013.02.002.
• Armstrong, Christopher S. & Larcker, David F. & Ormazabal, Gaizka & Taylor, Daniel J., 2013, "The relation between equity incentives and misreporting: The role of risk-taking incentives," Journal of Financial Economics, Elsevier, volume 109, issue 2, pages 327-350, DOI: 10.1016/j.jfineco.2013.02.019.
• Badertscher, Brad & Shroff, Nemit & White, Hal D., 2013, "Externalities of public firm presence: Evidence from private firms' investment decisions," Journal of Financial Economics, Elsevier, volume 109, issue 3, pages 682-706, DOI: 10.1016/j.jfineco.2013.03.012.
• Blaufus, Kay & Bob, Jonathan & Hundsdoerfer, Jochen & Kiesewetter, Dirk & Weimann, Joachim, 2013, "Decision heuristics and tax perception – An analysis of a tax-cut-cum-base-broadening policy," Journal of Economic Psychology, Elsevier, volume 35, issue C, pages 1-16, DOI: 10.1016/j.joep.2012.12.004.
• Jiang, Fuxiu & Zhu, Bing & Huang, Jicheng, 2013, "CEO's financial experience and earnings management," Journal of Multinational Financial Management, Elsevier, volume 23, issue 3, pages 134-145, DOI: 10.1016/j.mulfin.2013.03.005.
• Pan, Lee-Hsien & Lin, Chien-Ting & Yang, Pei-Chi, 2013, "Corporate governance, growth opportunities, and the choices of cross-listings: The case of Chinese ADRs," Pacific-Basin Finance Journal, Elsevier, volume 24, issue C, pages 221-234, DOI: 10.1016/j.pacfin.2013.07.002.
• Kryzanowski, Lawrence & Mohsni, Sana, 2013, "Growth of aggregate corporate earnings and cash-flows: Persistence and determinants," International Review of Economics & Finance, Elsevier, volume 25, issue C, pages 13-23, DOI: 10.1016/j.iref.2012.05.003.
• Cheng, Che-Hui & Wu, Po-Chin, 2013, "Nonlinear earnings persistence," International Review of Economics & Finance, Elsevier, volume 25, issue C, pages 156-168, DOI: 10.1016/j.iref.2012.07.003.
• Vlittis, Adamos & Charitou, Melita, 2013, "The effect of conference calls on equity incentives: An empirical investigation," Research in International Business and Finance, Elsevier, volume 27, issue 1, pages 80-91, DOI: 10.1016/j.ribaf.2012.06.002.
• Ramírez Córcoles, Yolanda & Tejada Ponce, Ángel, 2013, "Cost–benefit analysis of intellectual capital disclosure: University stakeholders’ view," Revista de Contabilidad - Spanish Accounting Review, Elsevier, volume 16, issue 2, pages 106-117, DOI: 10.1016/j.rcsar.2013.07.001.
• Villaluenga de Gracia, Susana, 2013, "La partida doble y el cargo y data como instrumentos de un sistema de información contable y responsabilidad jurídica integral, según se manifiesta en fuentes documentales de la Catedral de Toledo (15," Revista de Contabilidad - Spanish Accounting Review, Elsevier, volume 16, issue 2, pages 126-135, DOI: 10.1016/j.rcsar.2013.07.002.
• Gulsah ATAGAN & Suleyman YUKCU, 2013, "Effect of Packing Cost on The Sales Price and Contribution Margin," Ege Academic Review, Ege University Faculty of Economics and Administrative Sciences, volume 13, issue 1, pages 1-9.
• Yasemin KARAIBRAHIMOGLU, 2013, "Is Corporate Governance A Determinant of Auditor Choice?-Evidence From Turkey," Ege Academic Review, Ege University Faculty of Economics and Administrative Sciences, volume 13, issue 2, pages 273-284.
• Umut HALAC & Mustafa Gurol DURAK, 2013, "IMKB’de Islem Goren Isletmeler icin Para Politikasi ve Sermaye Yapisi Iliskisi," Ege Academic Review, Ege University Faculty of Economics and Administrative Sciences, volume 13, issue 4, pages 497-504.
• Nagore Aranguren Gómez & Elena Ochoa Laburu & Juan Luis Ochoa Laburu, 2013, "Impact of a new accounting standard on social and environmental mandatory reporting in financial statements: The case of largest companies in Gipuzkoa (2007-2008)," EKONOMIAZ. Revista vasca de Economía, Gobierno Vasco / Eusko Jaurlaritza / Basque Government, volume 84, issue 03, pages 320-345.
• Konstantinos Liapis & Eleftherios Thalassinos, 2013, "A Comparative Analysis for the Accounting Reporting of “Employee Benefits†between IFRS and other Accounting Standards: A Case Study for the Biggest Listed Entities in Greece," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), volume 0, issue 1, pages 91-116.
• Eugenia Iancu & Mihaela Tulvinschi, 2013, "The Role of the Accounting and Audit Standards in the Globalization Process," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), volume 0, issue 2, pages 83-96.
• Elena Hlaciuc & Ionel Bostan & Veronica Grosu & Marian Socoliuc & Anisoara Niculina Apetri, 2013, "The Implications of the Accounting Harmonization Process on EU Countries: Α Case Study of Greece and Romania," European Research Studies Journal, European Research Studies Journal, volume 0, issue 1, pages 93-102.
• Miguel Ángel Gil Robles, 2013, "La evolución de los sistemas de control administrativos: estudio de caso en un ambiente de incertidumbre," Observatorio de la Economía Latinoamericana, Servicios Académicos Intercontinentales SL. Hasta 31/12/2022, issue 192, December.
• Dana Gabriela Sisea, 2013, "Coordinates The Operations Of The Franchise And The Implications In The Field Of Accounting," Working papers, Ecological University of Bucharest, Department of Economics, number 17, Apr.
• Cristiana BOGD?NOIU, 2013, "The Stability, Risk And Performance Of Cooperative Banks," Review of General Management, Spiru Haret University, Faculty of Management Brasov, volume 17, issue 1, pages 201-208, MAI.
• Paula A. D’Onofrio & Inés García Fronti, 2013, "Relationships Between Stakeholders And Reports Using Fuzzy Relations," Fuzzy Economic Review, International Association for Fuzzy-set Management and Economy (SIGEF), volume 0, issue 2, pages 33-44, November.
• Orie Barron & Xuguang Sheng & Maya Thevenot, 2013, "Information Environment and The Cost of Capital," Working Papers, The George Washington University, The Center for Economic Research, number 2013-003, Apr.
• Pascal Alphonse & Michel Levasseur & Hafiz Imtiaz Ahmad, 2013, "Stock Prices and Implied Abnormal Earnings Growth," Post-Print, HAL, number hal-03591637, Dec.
• François Belot & Edith Ginglinger, 2013, "Rendre compte de la rémunération des dirigeants : qu'attendre du Say on Pay ?," Post-Print, HAL, number halshs-00973721.
• François Larmande & Jean-Pierre Ponssard, 2013, "Fishing for excuses and performance evaluation," Working Papers, HAL, number hal-00825297, May.
• Paul André & Andrei Filip & Luc Paugam, 2013, "Impact of Mandatory IFRS Adoption on Conditional Conservatism in Europe," Working Papers, HAL, number hal-00862683, Aug.
• Susan Machuga & Karen Teitel & A. Costello, 2013, "Evidence of Earnings Management and Managers’ Choice of Actuarial Assumptions for the Accounting of Retiree Health Care Costs," Working Papers, College of the Holy Cross, Department of Economics, number 1308, Dec.
• Sorinel Capusneanu & Ileana Sorina (Rakos) Boca & Cristian-Marian Barbu & Letitia-Maria Rof & Dan Topor, 2013, "Implementation of Activity-Based Budgeting Method in the Economic Entities from Mining Industry of Romania," 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 3, issue 1, pages 26-34, January.
• Paula-Angela Vidrascu, 2013, "The complexity classification of intangible assets," Hyperion Economic Journal, Faculty of Economic Sciences, Hyperion University of Bucharest, Romania, volume 1, issue 1, pages 42-50, March.
• Natalia Zdyrko, 2013, "Unification of Financial Statements for Presentation of Government Support Funds by Farm Enterprises," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 15-22, March.
• Alla Kasich & Yaroslava Yakovenko, 2013, "Problems of IFRS Implementation in Ukraine and Their Solutions," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 22-27, March.
• Oleksiy Marinchenko, 2013, "Enhancing of Informational Support of Agricultural Holdings Activity," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 28-32, March.
• Volodymyr Metelytsia, 2013, "Formation of Agricultural Segment in Accountancy," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 33-39, March.
• Valentyna Oliynychuk, 2013, "Accounting Procedure Organization and Its Impact on Financial Information Quality," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 40-45, March.
• Evgeniya Popko, 2013, "Improvement to Biological Assets Valuation Documentation," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 46-51, March.
• Lubomyr Soroka, 2013, "Accounting & Information System in Economic Security Management for Different Business Behaviour Models," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 51-55, March.
• Ludmyla Khoruzhiy, 2013, "Calculation of Biological Assets Fair Value and Their Transformations Results," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 56-60, March.
• Vitaliy Chudovets, 2013, "Current State and Prospects of Cost Accounting Development for Sugar Industry Enterprises," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 61-65, March.
• Volodymyr Shevchuk, 2013, "Assets as Accounting, Control and Analysis Objects: Ecology&Economic Identification and Interpretation," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 66-73, March.
• Vladislav Valentinov, 2013, "Accountability and the Public Interest in the Nonprofit Sector: A Conceptual Framework," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 8-14, March.
• Mariya Deriy, 2013, "SWOT Analysis of Automation for Cash and Accounts Control in Construction," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 106-112, June.
• Antonina Chyrva, 2013, "Problems of Production Costs Analyses for Bakeries," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 112-117, June.
• Viktor Zamlynskyy, 2013, "International Approaches to Financial Instruments and Their Application in Ukraine," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 13-15, June.
• Natalia Zdyrko, 2013, "Improvement of Farm Enterprises Financial Statements Regarding State Support," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 16-24, June.
• Volodymyr Metelytsia, 2013, "Scientific Principles of Accounting Personnel Management in Schools and Management Theories," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 25-36, June.
• Mykhaylo Prodanchuk, 2013, "Control System Query Oriented Accounting Tasks," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 37-42, June.
• Rayisa Tsyhan & Olha Chubka, 2013, "Substantiation of Biological Assets Classification Indexes for Enhancing Their Accounting Efficiency," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 43-47, June.
• Konstyantyn Bezverkhiy, 2013, "First National Regulation (Standard): What Will Be Ahead?," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 8-12, June.
• Konstyantyn Bezverkhiy & Tetyana Bochulya, 2013, "Certain Issues of Making National Financial Statements for Businesses under Legislative Changes," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 25-28, September.
• Valeriy Zhuk, 2013, "Scientific Grounds for Brand New Institutional Accounting Theory," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 29-34, September.
• Volodymyr Metelytsia, 2013, "International Approaches to Regulation of Accounting Profession," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 35-47, September.
• Oleksandr Petruk & Serhiy Legenchuk & Nataliya Koroliuk, 2013, "Development of Accounting Theory in English-Speaking Countries: On the Way to Multi-Paradigmatic Discipline," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 48-56, September.
• Ludmyla Khoruzhiy, 2013, "Role of Accounting in Maintaining Concept of National Economy Steady Development," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 57-61, September.
• Andriy Melnyk, 2013, "Preparation of financial statements under international standards and its audit specifics," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 121-129, December.
• Olena Boyarova & Nataliya Kuzyk, 2013, "National Accounting Regulatory Support Update upon IFRS Introduction," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 15-19, December.
• Vasyl Deriy, 2013, "Distribution Costs in Accounting and Analysis of Non-production-related Costs," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 20-23, December.
• Ivan Derun, 2013, "Ways for Accounting Policy Improvement of Non-current Assets at Industrial Enterprises (by Ferroconcrete Structures Plant Example)," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 24-31, December.
• Valeriy Zhuk & Yuliya Bezdushna & Olha Vdovenko, 2013, "Accounting Techniques in Providing Investment Appeal and Financial Security of Agricultural Enterprises," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 32-38, December.
• Mykhaylo Kuter & Maryna Gurskaya & Artem Musaelyan, 2013, "Predecessors of Double-Entry Accounting," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 39-51, December.
• Petro Kutsyk, 2013, "Conceptual Approaches to Review of Corporate Governance Information Accounting Systems," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 52-59, December.
• Nataliya Pryadka, 2013, "Recognition Inventories in Governmental Sector Accounting," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 71-74, December.
• Tetyana Storozhuk, 2013, "Formation of Professional Accounting Judgment," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 75-78, December.
• Lina Chudak, 2013, "Nature of Expenses – Institutional Approach," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 79-86, December.
• Tetyana Bochulya, 2013, "Accounting & Analytical Data in the Context of Company's Financial Strategy," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 8-14, December.
• Ya-Fang Wang, 2013, "Internal Control And Financial Quality: Evidence From Post-Sox Restatement," Accounting & Taxation, The Institute for Business and Finance Research, volume 5, issue 1, pages 19-28.
• Ifraz Khan & Priyashni Vandana Chand & Professor Arvind Patel, 2013, "The Impact Of Ownership Structure On Voluntary Corporate Disclosure In Annual Reports: Evidence From Fiji," Accounting & Taxation, The Institute for Business and Finance Research, volume 5, issue 1, pages 47-58.
• Zunaidah Sulong & John C. Gardner & Amariah Hanum Hussin & Zuraidah Mohd Sanusi & Carl B. McGowan, Jr., 2013, "Managerial Ownership, Leverage And Audit Quality Impact On Firm Performance: Evidence From The Malaysian Ace Market," Accounting & Taxation, The Institute for Business and Finance Research, volume 5, issue 1, pages 59-70.
• Akinloye Akindayomi, 2013, "Capital Gains Taxation And Stock Market Investments: Empirical Evidence," Accounting & Taxation, The Institute for Business and Finance Research, volume 5, issue 2, pages 1-12.
• Carmen B. Ríos-Figueroa & Rogelio J. Cardona, 2013, "Does Experience Affect Auditors’ Professional Judgment? Evidence From Puerto Rico," Accounting & Taxation, The Institute for Business and Finance Research, volume 5, issue 2, pages 13-32.
• Ronald A. Stunda, 2013, "The Impact Of Economic Fluctuations On Earnings Forecasts," Accounting & Taxation, The Institute for Business and Finance Research, volume 5, issue 2, pages 55-64.
• Prena Rani & Fazeena Fazneen Hussain & Priyashni Vandana Chand, 2013, "Managerial Incentives For Earnings Management Among Listed Firms: Evidence From Fiji," Global Journal of Business Research, The Institute for Business and Finance Research, volume 7, issue 1, pages 21-31.
• Richard Zhe Wang, 2013, "This paper empirically tests the relation between a firm’s degree of accounting conservatism and its level of operating risk. This paper constitutes the first empirical study in the accounting liter," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, volume 7, issue 1, pages 55-68.
• Myrna R. Berrios, 2013, "The Relationship between Bank Credit Risk and Profitability and Liquidity," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, volume 7, issue 3, pages 105-118.
• Yahn-Shir Chen & Yahn-Shir Chen, 2013, "I-Ching Huang," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, volume 7, issue 4, pages 43-62.
• Amer Qasim & Ayman E. Haddad & Naser M. AbuGhazaleh, 2013, "Goodwill Accounting In The United Kingdom: The Effect Of International Financial Reporting Standards," Review of Business and Finance Studies, The Institute for Business and Finance Research, volume 4, issue 1, pages 63-78.
• Syaiful Anwar & Diah Hari Suryaningrum, 2013, "A Baudrillarian View Of Accounting Goodwill," Review of Business and Finance Studies, The Institute for Business and Finance Research, volume 4, issue 1, pages 95-105.
• Peter Harris & William Stahlin & Liz Washington Arnold & Katherine Kinkela, 2013, "Gaap Vs. Ifrs Treatment Of Leases And The Impact On Financial Ratios," Review of Business and Finance Studies, The Institute for Business and Finance Research, volume 4, issue 2, pages 97-106.
• Carlos Alberto Gonzalez Camargo & Jose Luis Martinez Flores & Claudia Malcon Cervera & Judith Cavazos Arroyo, 2013, "Logistics Management Methodology For The Improvement Of Small Businesses, Metodologia De Gestion Logistica Para El Mejoramiento De Pequenas Empresas," Revista Internacional Administracion & Finanzas, The Institute for Business and Finance Research, volume 6, issue 5, pages 121-129.
• Volkan DEMİR & Oğuzhan BAHADIR & Aslı Gül ÖNCEL, 2013, "What is the Best Measure of Financial Performance? Comprehensive Income versus Net Income: Evidence from Turkey," Iktisat Isletme ve Finans, Bilgesel Yayincilik, volume 28, issue 323, pages 73-96.
• Ece ERDENER ACAR & Serdar ÖZKAN & Yasemin ZENGİN KARAİBRAHİMOĞLU, 2013, "Accounting conservatism in the post-IFRS period: Do provisions matter?," Iktisat Isletme ve Finans, Bilgesel Yayincilik, volume 28, issue 324, pages 109-130.
• Burcu DİNÇERGÖK, 2013, "Value Relevance of Earnings and Book Value of Equity in Turkey: The 2003-2009 Period," Iktisat Isletme ve Finans, Bilgesel Yayincilik, volume 28, issue 332, pages 47-66.
• Yoshihiro Tokuga & Yoko Ota, 2013, "Influence of the Expansion of Fair Valuation on the Contracting Role of Accounting: A Normative Study," IMES Discussion Paper Series, Institute for Monetary and Economic Studies, Bank of Japan, number 13-E-11, Dec.
• Jazmín Sánchez & David Pincay, 2013, "La Contabilidad Pública en América Latina y el Devengo en Ecuador," Analítika, Analítika - Revista de Análisis Estadístico/Journal of Statistical Analysis, volume 6, issue 2, pages 19-29, Diciembre.
• Boris Popesko, 2013, "Costing methods utilization in Czech enterprises," International Journal of Entrepreneurial Knowledge, Center for International Scientific Research of VSO and VSPP, volume 1, issue 1, pages 38-45, December.
• Anca-Simona Hromei, 2013, "Merger Of Trading Companies, A Chance Of Salvation During The Crisis," CES Working Papers, Centre for European Studies, Alexandru Ioan Cuza University, volume 5, issue 2, pages 236-245.
• Loredana Oana Hutanu (Toma), 2013, "Systemes Comptables Dans Le Contexte De La Mondialisation," CES Working Papers, Centre for European Studies, Alexandru Ioan Cuza University, volume 5, issue 3, pages 388-397, September.
• Mihaela Ungureanu, 2013, "Financial Analysis From An Accounting Point Of View," CES Working Papers, Centre for European Studies, Alexandru Ioan Cuza University, volume 5, pages 138-148.
• Eduardo Schiehll & Paulo Terra & Fernanda Victor, 2013, "Determinants of voluntary executive stock option disclosure in Brazil," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), volume 17, issue 2, pages 331-361, May, DOI: 10.1007/s10997-011-9179-0.
• Leif Beisland & Dennis Frestad, 2013, "How fair-value accounting can influence firm hedging," Review of Derivatives Research, Springer, volume 16, issue 2, pages 193-217, July, DOI: 10.1007/s11147-012-9084-y.
• David DeBoskey & Peter Gillett, 2013, "The impact of multi-dimensional corporate transparency on us firms’ credit ratings and cost of capital," Review of Quantitative Finance and Accounting, Springer, volume 40, issue 1, pages 101-134, January, DOI: 10.1007/s11156-011-0266-8.
• Chia-Ling Chao & Shwu-Min Horng, 2013, "Asset write-offs discretion and accruals management in Taiwan: the role of corporate governance," Review of Quantitative Finance and Accounting, Springer, volume 40, issue 1, pages 41-74, January, DOI: 10.1007/s11156-011-0269-5.
• Chii-Shyan Kuo & Jow-Ran Chang & Shih-Ti Yu, 2013, "Effect of mandatory pro forma earnings disclosure on the relation between CEO share bonuses and firm performance," Review of Quantitative Finance and Accounting, Springer, volume 40, issue 2, pages 189-215, February, DOI: 10.1007/s11156-011-0272-x.
• Ting-Kai Chou, 2013, "Information content of credit ratings in pricing of future earnings," Review of Quantitative Finance and Accounting, Springer, volume 40, issue 2, pages 217-250, February, DOI: 10.1007/s11156-012-0273-4.