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

• 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.
• 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.

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 spiritueux - Articulation of Diagnostic and Interactive ," 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.