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

• Francois Larmande & Jean Pierre Ponssard, 2014, "Fishing for excuses and performance evaluation," Review of Accounting Studies, Springer, volume 19, issue 2, pages 988-1008, June, DOI: 10.1007/s11142-013-9268-1.
• Alnoor Bhimani & Mohamed Azzim Gulamhussen & Samuel Rocha Lopes, 2014, "Owner liability and financial reporting information as predictors of firm default in bank loans," Review of Accounting Studies, Springer, volume 19, issue 2, pages 769-804, June, DOI: 10.1007/s11142-013-9269-0.
• Andrew C. Call & Shuping Chen & Bin Miao & Yen H. Tong, 2014, "Short-term earnings guidance and accrual-based earnings management," Review of Accounting Studies, Springer, volume 19, issue 2, pages 955-987, June, DOI: 10.1007/s11142-013-9270-7.
• Nerissa C. Brown & Theodore E. Christensen, 2014, "The quality of street cash flow from operations," Review of Accounting Studies, Springer, volume 19, issue 2, pages 913-954, June, DOI: 10.1007/s11142-014-9276-9.
• Ye Cai & Dan S. Dhaliwal & Yongtae Kim & Carrie Pan, 2014, "Board interlocks and the diffusion of disclosure policy," Review of Accounting Studies, Springer, volume 19, issue 3, pages 1086-1119, September, DOI: 10.1007/s11142-014-9280-0.
• Jeffrey Ng & Sugata Roychowdhury, 2014, "Do loan loss reserves behave like capital? Evidence from recent bank failures," Review of Accounting Studies, Springer, volume 19, issue 3, pages 1234-1279, September, DOI: 10.1007/s11142-014-9281-z.
• Kevin K. Li & Partha Mohanram, 2014, "Evaluating cross-sectional forecasting models for implied cost of capital," Review of Accounting Studies, Springer, volume 19, issue 3, pages 1152-1185, September, DOI: 10.1007/s11142-014-9282-y.
• Daniel Aobdia & Judson Caskey & N. Bugra Ozel, 2014, "Inter-industry network structure and the cross-predictability of earnings and stock returns," Review of Accounting Studies, Springer, volume 19, issue 3, pages 1191-1224, September, DOI: 10.1007/s11142-014-9286-7.
• Rebecca N. Hann, 2014, "A discussion of “Inter-industry network structure and the cross-predictability of earnings and stock returns”," Review of Accounting Studies, Springer, volume 19, issue 3, pages 1225-1233, September, DOI: 10.1007/s11142-014-9289-4.
• Weining Zhang, 2014, "Discussion of “Board interlocks and the diffusion of disclosure policy”," Review of Accounting Studies, Springer, volume 19, issue 3, pages 1120-1124, September, DOI: 10.1007/s11142-014-9290-y.
• C. S. Agnes Cheng & John Daniel Eshleman, 2014, "Does the market overweight imprecise information? Evidence from customer earnings announcements," Review of Accounting Studies, Springer, volume 19, issue 3, pages 1125-1151, September, DOI: 10.1007/s11142-014-9293-8.
• Dan Dhaliwal & Shawn Huang & Inder K. Khurana & Raynolde Pereira, 2014, "Product market competition and conditional conservatism," Review of Accounting Studies, Springer, volume 19, issue 4, pages 1309-1345, December, DOI: 10.1007/s11142-013-9267-2.
• Yaowen Shan & Stephen Taylor & Terry Walter, 2014, "The role of “other information” in analysts’ forecasts in understanding stock return volatility," Review of Accounting Studies, Springer, volume 19, issue 4, pages 1346-1392, December, DOI: 10.1007/s11142-013-9272-5.
• Elizabeth Blankespoor & Brian P. Miller & Hal D. White, 2014, "Initial evidence on the market impact of the XBRL mandate," Review of Accounting Studies, Springer, volume 19, issue 4, pages 1468-1503, December, DOI: 10.1007/s11142-013-9273-4.
• Maureen McNichols & Madhav V. Rajan & Stefan Reichelstein, 2014, "Conservatism correction for the market-to-book ratio and Tobin’s q," Review of Accounting Studies, Springer, volume 19, issue 4, pages 1393-1435, December, DOI: 10.1007/s11142-013-9275-2.
• Paul Healy & George Serafeim & Suraj Srinivasan & Gwen Yu, 2014, "Market competition, earnings management, and persistence in accounting profitability around the world," Review of Accounting Studies, Springer, volume 19, issue 4, pages 1281-1308, December, DOI: 10.1007/s11142-014-9277-8.
• John Goodwin & Donghui Wu, 2014, "Is the effect of industry expertise on audit pricing an office-level or a partner-level phenomenon?," Review of Accounting Studies, Springer, volume 19, issue 4, pages 1532-1578, December, DOI: 10.1007/s11142-014-9285-8.
• Christian Engelen & Christoph Pelger, 2014, "Determinanten der Integration von externer und interner Unternehmensrechnung–Eine empirische Analyse anhand der Segmentberichterstattung nach IFRS 8," Schmalenbach Journal of Business Research, Springer, volume 66, issue 3, pages 178-211, May, DOI: 10.1007/BF03372896.
• Manfred Kühnberger, 2014, "Fair Value Accounting, Bilanzpolitik und die Qualität von IFRS-Abschlüssen. Ein überblick über ausgewählte Aspekte der Fair Value-Bewertung," Schmalenbach Journal of Business Research, Springer, volume 66, issue 5, pages 428-450, August, DOI: 10.1007/BF03372900.
• Wolfgang Ballwieser, 2014, "Ansätze und Ergebnisse einer ökonomischen Analyse des Rahmenkonzepts zur Rechnungslegung," Schmalenbach Journal of Business Research, Springer, volume 66, issue 5, pages 451-476, August, DOI: 10.1007/BF03372901.
• Hanno Merkt, 2014, "Das IFRS Conceptual Framework aus regelungsmethodischer Sicht," Schmalenbach Journal of Business Research, Springer, volume 66, issue 5, pages 477-504, August, DOI: 10.1007/BF03372902.
• Roberto Ghiselli Ricci & Carlo Alberto Magni, 2014, "Axiomatization of residual income and generation of financial securities," Quantitative Finance, Taylor & Francis Journals, volume 14, issue 7, pages 1257-1271, July, DOI: 10.1080/14697688.2012.717415.
• Heiner Schmittdiel, 2014, "Are CEOs incentivized to avoid Corporate Taxes? - Empirical Evidence on Managerial Bonus Contracts," Tinbergen Institute Discussion Papers, Tinbergen Institute, number 14-048/VII, Apr.
• Eduard Braun, 2014, "Just a Matter of Prospect (Theory)? - The Ecological Rationality of the Traditional Accounting Principles," TUC Working Papers in Economics, Abteilung für Volkswirtschaftslehre, Technische Universität Clausthal (Department of Economics, Technical University Clausthal), number 0012.
• Fatima Abdul Hamid & Chaabane Oussama Houssem Eddine & Abdullah Mohamed Ayedh & Abdelghani Echchabi, 2014, "Firms' Financial And Corporate Governance Characteristics Association With Earning Management Practices: A Meta-Analysis Approach," Economic Review: Journal of Economics and Business, University of Tuzla, Faculty of Economics, volume 12, issue 2, pages 49-72.
• Diewert, W. Erwin, 2014, "Getting Rental Prices Right for Computers," Economics working papers, Vancouver School of Economics, number erwin_diewert-2014-57, Dec, revised 17 Dec 2014.
• Luís Espinosa, 2014, "El sorprendente caso de la medición de la deuda griega. Crímenes, mentiras y estadísticas," Papeles de Europa, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Instituto Complutense de Estudios Internacionales (ICEI), volume 27, issue 1, pages 47-76, DOI: 10.5209/rev_PADE.2014.v27.n1.47012.
• Francisca Castilla Polo & Dolores Gallardo Vázquez, 2014, "La revelación social en sociedades cooperativas: una visión comparativa de las herramientas mas utilizadas en la actualidad
  [Social disclosures in cooperatives: evolution and present situation]," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 114, pages 07-34.
• Johannes Becker & Ronald B. Davies & Gitte Jakobs, 2014, "The Economics of Advance Pricing Agreements," Working Papers, School of Economics, University College Dublin, number 201419, Nov.
• Jennifer Martínez-Ferrero, 2014, "Consequences of financial reporting quality on corporate performance. Evidence at the international level," Estudios de Economia, University of Chile, Department of Economics, volume 41, issue 1 Year 20, pages 49-88, June.
• Gerasimenko Valentina & Ochkovskaya Marina & Rybalko Maria, 2014, "Factors Affecting a Brands Perception in Russia," Working Papers, Moscow State University, Faculty of Economics, number 0007, Jan.
• Fecht, Falko & Füss, Roland & Rindler, Philipp B., 2014, "Corporate Transparency and Bond Liquidity," Working Papers on Finance, University of St. Gallen, School of Finance, number 1404, Feb.
• Chiara Mio & Marco Fasan, 2014, "The determinants of materiality disclosure in integrated corporate reporting," Working Papers, Venice School of Management - Department of Management, Università Ca' Foscari Venezia, number 09, May.
• Marco Fasan & Carlo Marcon, 2014, "Accounting Tradition and other drivers of the Fair Value choice: An Opportunistic Management perspective," Working Papers, Venice School of Management - Department of Management, Università Ca' Foscari Venezia, number 13, Jul.
• Marisa Agostini, 2014, "Presentation of Other Comprehensive Income: Is there a relationship with the total amount, the sign and the volatility of such accounting items?," Working Papers, Venice School of Management - Department of Management, Università Ca' Foscari Venezia, number 16, Sep.
• Ivan Apostolov, 2014, "Revenue Recognition in Housing and Resort Construction – Issues and Prospects," Business & Management Compass, University of Economics Varna, issue 1, pages 29-39.
• Gergana Tsoncheva, 2014, "Measuring and Assessing the Quality and Usefulness of Accounting Information," Business & Management Compass, University of Economics Varna, issue 1, pages 52-64.
• Iliyan Hristov, 2014, "An Integrated Model For Assessing The Activity Of The Enterprise," Business & Management Compass, University of Economics Varna, issue 3, pages 61-73.
• Venelin Georgiev & Reni Petrova, 2014, "Adapting Altman's model to Bulgarian public companies," An Annual Book of University of Economics - Varna, University of Economics - Varna, volume 85, issue 1, pages 107-151, January.
• de Mel, Suresh & Herath, Dammika & McKenzie, David & Pathak, Yuvraj, 2014, "Radio frequency (un)identification : results from a proof-of-concept trial of the use of RFID technology to measure microenterprise turnover in Sri Lanka," Policy Research Working Paper Series, The World Bank, number 7064, Oct.
• Hervé Stolowy & Martin Messner & Thomas Jeanjean & C. Richard Baker, 2014, "The Construction of a Trustworthy Investment Opportunity: Insights from the Madoff Fraud," Contemporary Accounting Research, John Wiley & Sons, volume 31, issue 2, pages 354-397, June, DOI: 10.1111/1911-3846.12039.
• Chii-Shyan Kuo & Shih-Ti Yu & Che-Ching Liao, 2014, "An Analysis Of Stock Repurchase Transaction Using A Panel Data Sample Selection Model," Annals of Financial Economics (AFE), World Scientific Publishing Co. Pte. Ltd., volume 9, issue 01, pages 1-24, DOI: 10.1142/S2010495214500031.
• Chii-Shyan Kuo & Shih-Ti Yu, 2014, "The Effects Of Firm Characteristics And Recognition Policy On Employee Stock Options Prices After Controlling For Self-Selection," Annals of Financial Economics (AFE), World Scientific Publishing Co. Pte. Ltd., volume 9, issue 02, pages 1-30, DOI: 10.1142/S201049521440003X.
• Diller, Markus & Kortebusch, Pia & Schneider, Georg & Sureth, Caren, 2014, "Do investors request advance tax rulings to alleviate tax risk (and do tax authorities provide them)? A joint taxpayers' and tax authorities' view on investment behavior," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 167.
• Martini, Jan-Thomas & Niemann, Rainer & Simons, Dirk, 2014, "Management incentives under formula apportionment: Tax-induced distortions of effort and compensation in a principal-agent setting," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 168.
• Eichfelder, Sebastian & Lau, Mona, 2014, "Capital gains taxes and asset prices: The impact of tax awareness and procrastination," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 170.
• Feller, Anna & Schanz, Deborah, 2014, "The three hurdles of tax planning: How business context, aims of tax planning, and tax manager power affect tax," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 176.
• Fang, Yiwei & Hasan, Iftekhar & Li, Lingxiang, 2014, "Banking reform, risk-taking, and earnings quality – Evidence from transition countries," BOFIT Discussion Papers, Bank of Finland Institute for Emerging Economies (BOFIT), number 19/2014.
• Francis, Bill & Hasan, Iftekhar & Wu, Qiang & Park, Jong Chool, 2014, "Gender differences in financial reporting decision-making: Evidence from accounting conservatism," Bank of Finland Research Discussion Papers, Bank of Finland, number 1/2014.
• Francis, Bill & Hasan, Iftekhar & Li, Lingxiang, 2014, "Abnormal real operations, real earnings management, and subsequent crashes in stock prices," Bank of Finland Research Discussion Papers, Bank of Finland, number 19/2014.
• Bornemann, Sven & Pfingsten, Andreas & Kick, Thomas & Schertler, Andrea, 2014, "Earnings baths by bank CEOs during turnovers," Discussion Papers, Deutsche Bundesbank, number 05/2014.
• Domikowsky, Christian & Bornemann, Sven & Duellmann, Klaus & Pfingsten, Andreas, 2014, "Loan loss provisioning and procyclicality: Evidence from an expected loss model," Discussion Papers, Deutsche Bundesbank, number 39/2014.
• Keser, Claudia & Kimpel, Gerrit & Oestreicher, Andreas, 2014, "The CCCTB option: An experimental study," University of Göttingen Working Papers in Economics, University of Goettingen, Department of Economics, number 199.
• Eichfelder, Sebastian & Lau, Mona, 2014, "Capital gains taxes and asset prices: The impact of tax awareness and procrastination," Discussion Papers, Free University Berlin, School of Business & Economics, number 2014/17.

2013

• Singh, Ajay Kumar & Vasudeva, Sakshi, 2013, "Do Building Up of Values Matter? An Analysis of Ethical Values of Accounting Professionals and Unethical Reporting Practices in Accounting," MPRA Paper, University Library of Munich, Germany, number 40109.
• Dai, Lili & Ngo, Phong T. H., 2013, "Political Uncertainty and Accounting Conservatism: Evidence from the U.S. Presidential Election Cycle," MPRA Paper, University Library of Munich, Germany, number 43606, Jan.
• Staszkiewicz, Piotr W., 2013, "Mechanizm wczesnego ostrzegania firm inwestycyjnych
  [Early warning mechanism of bankruptcy for investment companies]," MPRA Paper, University Library of Munich, Germany, number 44290, Feb.
• Yim, Andrew, 2013, "Mixture and Continuous 'Discontinuity' Hypotheses: An Earnings Management Model with Auditor-Required Adjustment," MPRA Paper, University Library of Munich, Germany, number 44702, Mar.
• Di Gabriele, James & Ojo, Marianne, 2013, "Objectivity and independence: the dual roles of external auditors and forensic accountants," MPRA Paper, University Library of Munich, Germany, number 44954, Mar.
• Makarova, Oksana, 2013, "Організація Бухгалтерського Обліку У Суб'Єктів Малого Підприємництва
  [Organization of Small Business Accounting]," MPRA Paper, University Library of Munich, Germany, number 45015, Feb.
• Goshunova, Anna, 2013, "The impact of human capital accounting on the efficiency of English professional football clubs," MPRA Paper, University Library of Munich, Germany, number 45721, Feb.
• Ojo, Marianne, 2013, "Recovering from the Global Financial Crisis: achieving financial stability in times of uncertainty," MPRA Paper, University Library of Munich, Germany, number 46609, Apr.
• Ojo, Marianne, 2013, "Recovering from the Global Financial Crisis: achieving financial stability in times of uncertainty," MPRA Paper, University Library of Munich, Germany, number 47350, Apr.
• Iacob, Constanta & Karim, Abdelali Abdel, 2013, "Ce vrem să fie costul ?
  [What we want to be the cost?]," MPRA Paper, University Library of Munich, Germany, number 48606, Jul, revised 25 Jul 2013.
• Iacob, Constanta & Karim, Abdelali Abdel, 2013, "Peculiarities of management accounting in Libya," MPRA Paper, University Library of Munich, Germany, number 48636, Jul, revised 26 Jul 2013.
• Konchitchki, Yaniv, 2013, "Accounting and the Macroeconomy: The Case of Aggregate Price-Level Effects on Individual Stocks," MPRA Paper, University Library of Munich, Germany, number 52934.
• Irvine, Paul & Park, Shawn Saeyeul & Yildizhan, Celim, 2013, "Customer-base concentration, profitability and distress across the corporate life cycle," MPRA Paper, University Library of Munich, Germany, number 53886, Oct.
• Paliu-Popa, Lucia & Ecobici, Nicolae, 2013, "System of VAT Payable upon Receipt–Facility or Burden?," MPRA Paper, University Library of Munich, Germany, number 56104, Jun.
• Paliu-Popa, Lucia, 2013, "Imports of Goods on its Own with Payment at Sight Analyzed from an Accounting Perspective," MPRA Paper, University Library of Munich, Germany, number 56105, Nov.
• Paliu-Popa, Lucia, 2013, "Specificity of Accounting and Tax Treatments related to Triangular Foreign Trade Transactions," MPRA Paper, University Library of Munich, Germany, number 56182, Jan.
• Irvine, Paul & Park, Shawn Saeyeul & Yildizhan, Celim, 2013, "Customer-base concentration, profitability and distress across the corporate life cycle," MPRA Paper, University Library of Munich, Germany, number 58435, Oct.
• Santos-Cabalgante, Beatriz & Fidalgo-Cerviño, Esther & Santos-Cebrian, Mónica, 2013, "The Origins of the Spanish Railroad Accounting Model: A Qualitative Study of the MZA's Operating Account (1856-1874)," MPRA Paper, University Library of Munich, Germany, number 66109, Nov.
• Popoola, Oluwatoyin Muse Johnson & Che-Ahmad, Ayoib & Samsudin, Rose Shamsiah & Ahmad, Hartini, 2013, "An Examination of Task Performance Fraud Risk Assessment on Forensic Accountant Knowledge and Mindset in Nigerian Public Sector," MPRA Paper, University Library of Munich, Germany, number 66647, Feb, revised Apr 2013.
• Popoola, Oluwatoyin Muse Johnson & Che-Ahmad, Ayoib & Samsudin, Rose Shamsiah, 2013, "Forensic Accounting Knowledge and Skills on Task Performance Fraud Risk Assessment: Nigerian Public Sector Experience," MPRA Paper, University Library of Munich, Germany, number 66676, revised 2013.
• Popoola, Oluwatoyin Muse Johnson & Che-Ahmad, Ayoib & Samsudin, Rose Shamsiah & Yussof, Rushami Zien, 2013, "The Impact of Task Performance Fraud Risk Assessment on Forensic Skills and Mindsets: A Conceptual Model," MPRA Paper, University Library of Munich, Germany, number 66774, revised 2013.
• Carmen Giorgiana Bonaci & Jiří Strouhal & Libuše Müllerová & Jaroslava Roubíčková, 2013, "The Corporate Governance Debate on Professional Ethics in the Accounting Profession," Central European Business Review, Prague University of Economics and Business, volume 2013, issue 3, pages 30-35, DOI: 10.18267/j.cebr.52.
• Miloslav Janhuba, 2013, "Accounting theory and praxis teaching at the University of Economics Prague 1953-2013
  [Výuka teorie i praxe účetnictví na VŠE v Praze 1953-2013]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2013, issue 2, pages 96-105, DOI: 10.18267/j.cfuc.343.
• Jana Skálová & Marcela Žárová, 2013, "Czech National Accounting Board
  [Národní účetní rada a její vliv na české účetnictví]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2013, issue 3, pages 6-19, DOI: 10.18267/j.cfuc.347.
• Marie Zelenková, 2013, "Usage of the equity method in the group containing both direct and indirect relationships between the entities
  [Použití ekvivalenční metody ve skupině obsahující přímé i nepřímé propojení účetních jednotek]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2013, issue 3, pages 49-61, DOI: 10.18267/j.cfuc.356.
• Ladislav Šiška, 2013, "The Relation between Controllership and Managerial Accounting
  [Vztah disciplín controlling a manažerské účetnictví]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2013, issue 3, pages 73-83, DOI: 10.18267/j.cfuc.361.
• Jana Gláserová, 2013, "The Proposal to Create the Czech Accounting Standards - Interim Financial Reporting
  [Podnět k vytvoření českého účetního standardu - mezitímní účetní výkaznictví]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2013, issue 3, pages 84-98, DOI: 10.18267/j.cfuc.372.
• Jana Fibírová, 2013, "The Concept of Budgeting in the non stable market environment
  [Koncepce rozpočetnictví v nestabilním tržním prostředí]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2013, issue 3, pages 99-109, DOI: 10.18267/j.cfuc.373.
• Hana Vomáčková, 2013, "The Valuation and Revaluation Issues of Mergers and Spin-Off of Companies and Cooperatives in Financial Accounting in Czech Republic
  [Oceňování a přeceňování při přeměnách (fúzích a rozdělování) obchodních společností a družstev v účetnictví v Čes," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2013, issue 3, pages 110-113, DOI: 10.18267/j.cfuc.374.
• Barbora Janasová, 2013, "Assessment of the New IASB Lease Accounting Model from Lessees Perspectives
  [Vyhodnocení přístupu k nové standardizaci leasingu podle IASB]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2013, issue 4, pages 110-127, DOI: 10.18267/j.cfuc.359.
• Jiřina Bokšová & Monika Randáková, 2013, "Do Firms in Insolvency Proceedings Publish Their Financial Statements?
  [Zveřejňují podniky, které procházejí insolvenčním řízením, své účetní závěrky?]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2013, issue 4, pages 164-171, DOI: 10.18267/j.cfuc.364.
• Artur Rutkouski, 2013, "Customer´s Profitability and Payment Conditions of a Trade Relation
  [Ziskovost zákazníka a platební podmínky obchodního vztahu]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2013, issue 4, pages 172-182, DOI: 10.18267/j.cfuc.365.
• Libuše Šoljaková, 2013, "Relation between Strategic Management Accounting and Strategic Management
  [Vztah strategického manažerského účetnictví a strategického managementu]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2013, issue 4, pages 183-190, DOI: 10.18267/j.cfuc.366.
• Miroslav Brabec, 2013, "Internal Company Bank
  [Vnitropodniková banka v roce 2013]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2013, issue 4, pages 200-204, DOI: 10.18267/j.cfuc.368.
• Miroslav Brabec, 2013, "Information Base for Common Decision-Making Role in the Management of Business Entities
  [Informační základna pro běžné rozhodovací úlohy v řízení podnikatelských subjektů]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2013, issue 4, pages 205-212, DOI: 10.18267/j.cfuc.369.
• Ondřej Matyáš, 2013, "Price Setting and the Role of Management Accounting for Service Provided by Not-For-Profit Non-Governmental Organizations
  [Proces stanovení ceny a role manažerského účetnictví v něm pro služby poskytované nestátními neziskovými organizacemi]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2013, issue 4, pages 213-219, DOI: 10.18267/j.cfuc.370.
• Ondřej Matyáš, 2013, "Managing exchange rate risk in not-for-profit non-governmental organizations
  [Využití rozpočtů pro řízení nestátních neziskových organizací]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2013, issue 4, pages 220-228, DOI: 10.18267/j.cfuc.371.
• Petr Vacek, 2013, "Cost Allocation Among Customers in Corporate Banking," Ekonomika a Management, Prague University of Economics and Business, volume 2013, issue 3, pages 52-61.
• Vladimír Zelenka & Marie Zelenková, 2013, "From the Germanic to the Soviet Accounting System (History of Czechoslovak Accounting after the World War Two)," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2013, issue 1, pages 67-84, DOI: 10.18267/j.efaj.96.
• Simona Jirásková & Jan Molín, 2013, "Impact of the IFRS Adoption for Tax Purposes in the Czech Tax Collection," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2013, issue 2, pages 46-60, DOI: 10.18267/j.efaj.100.
• Michal Bobek, 2013, "Provisions in Metallurgical Industry and Financial Crisis," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2013, issue 2, pages 61-79, DOI: 10.18267/j.efaj.101.
• Vladimír Zelenka & Marie Zelenková, 2013, "From the Soviet to the French Accounting System (History of Czechoslovak Accounting before collapse of communist regime and then before division of Czechoslovakia)," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2013, issue 2, pages 7-20, DOI: 10.18267/j.efaj.98.
• Marcela Žárová, 2013, "Changes in EC Directives and Impact on Presentation of Financial Statements in the Czech Republic," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2013, issue 2, pages 21-45, DOI: 10.18267/j.efaj.99.
• Libor Vašek & Marek Filinger, 2013, "Influence of Internally Generated Intangible Assets on Financial Statements Prepared in Accordance with IFRS," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2013, issue 3, pages 10-23, DOI: 10.18267/j.efaj.104.
• Bohumil Král & Libuše Šoljaková, 2013, "Business Environment Changes and its Influence on Managerial Accountants' and Controllers' Professional Competence: Empirical Study," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2013, issue 3, pages 94-115, DOI: 10.18267/j.efaj.109.
• Jiřina Bokšová & Monika Randáková, 2013, "Reporting of Gross Written Premium in the Selected European Countries," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2013, issue 3, pages 133-142, DOI: 10.18267/j.efaj.111.
• Miloslav Janhuba, 2013, "Účetnictví a jeho místo ve vědě a výuce na Vysoké škole ekonomické v Praze
  [Accounting and Its Place in Science and Teaching in the University of Economics, Prague]," Politická ekonomie, Prague University of Economics and Business, volume 2013, issue 4, pages 568-580, DOI: 10.18267/j.polek.917.
• Marian TAICU, 2013, "Considerations Regarding The Implementation Of A Performance Management System In Private Hospitals," Scientific Bulletin - Economic Sciences, University of Pitesti, volume 12, issue 1, pages 72-84.
• Muhsin Celik & Dundar Kok, 2013, "The Validity of Cost Stickiness in Turkey: A Panel Data Analysis in Istanbul Stock Exchange (ISE)," Business and Economics Research Journal, Bursa Uludag University, Faculty of Economics and Administrative Sciences, volume 4, issue 4, pages 1-37.
• Orhan Bozkurt & Mehmet İslamoğlu & Yaşar Öz, 2013, "Perceptions of professionals interested in accounting and auditing about acceptance and adaptation of global financial reporting standards," Journal of Economics, Finance and Administrative Science, Universidad ESAN, volume 18, issue 34, pages 16-23.
• Mohamed Boujelbene, 2013, "The impact of intellectual capital disclosure on cost of equity capital: A case of French firms," Journal of Economics, Finance and Administrative Science, Universidad ESAN, volume 18, issue 34, pages 45-53.
• Habib Jouber, 2013, "Are over-paid Chief Executive Officers better innovators?," Journal of Economics, Finance and Administrative Science, Universidad ESAN, volume 18, issue 35, pages 63-71.
• Doron Nissim, 2013, "Implied Cost of Equity Capital in the U.S. Insurance Industry," Journal of Financial Perspectives, EY Global FS Institute, volume 1, issue 1, pages 87-103.
• Savka VUCKOVIC-MILUTINOVIC & Radojko LUKIC, 2013, "Analysis of Deferred Taxes in the Business Environment in Serbia," Economia. Seria Management, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, volume 16, issue 1, pages 25-37, June.
• Hichem DKHILI, 2013, "Does the Environment Responsibility Affect the Management Control System?," Economia. Seria Management, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, volume 16, issue 1, pages 84-92, June.
• Faris Nasif ALSHUBIRI, 2013, "Exploring the Relationship between Human Capital Investment and Corporate Financial Performance of Jordanian Industrial Sectors," Economia. Seria Management, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, volume 16, issue 2, pages 277-285, December.
• Gabriela Loredana DINULESCU, 2013, "The Current Cost Computing System Regarding Continuous Hospitalization Diagnosis in Romania," REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, volume 14, issue 2, pages 294-302, May.
• Silvia ANGELONI, 2013, "Aldo Amaduzzi: One of the Best Italian Scholars in the Business Disciplines," REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, volume 14, issue 3, pages 367-376, July.
• Faris Nasif AL-SHUBIRI, 2013, "The Impact of Value Added Intellectual Coefficient Components on Financial Health," REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, volume 14, issue 3, pages 459-472, July.
• Elena GORI & Silvia FISSI, 2013, "From Cash to Accrual Accounting: A Model to Evaluate the Performance of Public Museums," REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, volume 14, issue 4, pages 519-541, October.
• Marian TAICU & Gheorghe SAVOIU & Malvina FLOREA, 2013, "The Company Overall Performance Accounting and Some Statistical Management Tools," Romanian Statistical Review Supplement, Romanian Statistical Review, volume 61, issue 1, pages 105-118, March.
• Gheorghe SAVOIU & Mariana BANUTA & Mihaela GADOIU, 2013, "Some Accounting Issues and Statistics about Romania and EU Funds - Absorption through Projects and Eligible Expenses," Romanian Statistical Review Supplement, Romanian Statistical Review, volume 61, issue 1, pages 126-136, March.
• Joanna Krasodomska, 2013, "Corporate Social Responsibility As A Factor Influencing The Development Of Social Accounting And Assessment Of Employers," "e-Finanse", University of Information Technology and Management, Institute of Financial Research and Analysis, volume 9, issue 1, pages 12-25, May.
• Leszek Michalczyk, 2013, "Use Of Statistical Methods In Detecting Accounting Engineering Activities (As Exemplified By The Accounting System In Poland) – First Part: Theotheoretical," "e-Finanse", University of Information Technology and Management, Institute of Financial Research and Analysis, volume 9, issue 1, pages 26-34, May.
• Leszek Michalczyk, 2013, "Use Of Statistical Methods In Detecting Accounting Engineering Activities (As Exemplified By The Accounting System In Poland) – Second Part: Empirical Aspects Of Analysis," "e-Finanse", University of Information Technology and Management, Institute of Financial Research and Analysis, volume 9, issue 2, pages 34-46, October.
• Ana I Lopes & Isabel Lourenço & Mark Soliman, 2013, "Do alternative methods of reporting non-controlling interests really matter?," Australian Journal of Management, Australian School of Business, volume 38, issue 1, pages 7-30, April, DOI: 10.1177/0312896212458788.
• Marcellin Yovogan, 2013, "Using Financial Analysis as a Management Tool:an Empirical Study of Bulgarian Firms," Yearbook of the Faculty of Economics and Business Administration, Sofia University, Faculty of Economics and Business Administration, Sofia University St Kliment Ohridski - Bulgaria, volume 11, issue 1, pages 125-160, March.
• Mahmut YARDIMCIOĞLU, 2013, "Finansal Tabloların UFRS’ye Çevrimi," Sosyoekonomi Journal, Sosyoekonomi Society, issue 20(20).
• Traian Calota, 2013, "Features of Accounting and Tax Treatments Applicable to Intangible Assets of the Research and Development Activities Nature in the Spirit of National Regulations," Journal of Knowledge Management, Economics and Information Technology, ScientificPapers.org, volume 3, issue 3, pages 1-12, June.
• Traian Calota & Alin-Eliodor Tănase, 2013, "Improving the Numbers of Financial Statements," Journal of Knowledge Management, Economics and Information Technology, ScientificPapers.org, volume 3, issue 3, pages 1-15, June.
• Calotă Traian-Ovidiu & Roşca Alexandru, 2013, "Developments and Thoroughgoing Studies on Taxation of Royalties Obtained by French Non-Residents in Romania," Journal of Knowledge Management, Economics and Information Technology, ScientificPapers.org, volume 3, issue 4, pages 1-4, August.
• Negruţiu Magdalena & Calotă Traian-Ovidiu, 2013, "Study on the Accounting and Tax Scheme of Second-Hand Goods Such as Cars," Journal of Knowledge Management, Economics and Information Technology, ScientificPapers.org, volume 3, issue 6, pages 1-20, December.
• Oncioiu Ionica, 2013, "Between Form without Substance and Substance without Form: Estimating the Brand Image of Romanian Smes," Journal of Knowledge Management, Economics and Information Technology, ScientificPapers.org, volume 3, issue 6, pages 1-21, December.
• Kevin Koh & Shiva Rajgopal & Suraj Srinivasan, 2013, "Non-audit services and financial reporting quality: evidence from 1978 to 1980," Review of Accounting Studies, Springer, volume 18, issue 1, pages 1-33, March, DOI: 10.1007/s11142-012-9187-6.
• Stephen Makar & Li Wang & Pervaiz Alam, 2013, "The mixed attribute model in SFAS 133 cash flow hedge accounting: implications for market pricing," Review of Accounting Studies, Springer, volume 18, issue 1, pages 66-94, March, DOI: 10.1007/s11142-012-9201-z.
• Stephannie Larocque, 2013, "Analysts’ earnings forecast errors and cost of equity capital estimates," Review of Accounting Studies, Springer, volume 18, issue 1, pages 135-166, March, DOI: 10.1007/s11142-012-9207-6.
• David Ashton & Pengguo Wang, 2013, "Terminal valuations, growth rates and the implied cost of capital," Review of Accounting Studies, Springer, volume 18, issue 1, pages 261-290, March, DOI: 10.1007/s11142-012-9208-5.
• Michael J. Jung, 2013, "Investor overlap and diffusion of disclosure practices," Review of Accounting Studies, Springer, volume 18, issue 1, pages 167-206, March, DOI: 10.1007/s11142-012-9209-4.
• Shane S. Dikolli & Christian Hofmann & Thomas Pfeiffer, 2013, "Relative performance evaluation and peer-performance summarization errors," Review of Accounting Studies, Springer, volume 18, issue 1, pages 34-65, March, DOI: 10.1007/s11142-012-9212-9.
• Sohyung Kim, 2013, "What is behind the magic of O-Score? An alternative interpretation of Dichev’s (1998) bankruptcy risk anomaly," Review of Accounting Studies, Springer, volume 18, issue 2, pages 291-323, June, DOI: 10.1007/s11142-012-9206-7.
• William J. Mayew & Nathan Y. Sharp & Mohan Venkatachalam, 2013, "Using earnings conference calls to identify analysts with superior private information," Review of Accounting Studies, Springer, volume 18, issue 2, pages 386-413, June, DOI: 10.1007/s11142-012-9210-y.
• Colin D. B. Clubb, 2013, "Information dynamics, dividend displacement, conservatism, and earnings measurement: a development of the Ohlson (1995) valuation framework," Review of Accounting Studies, Springer, volume 18, issue 2, pages 360-385, June, DOI: 10.1007/s11142-012-9211-x.
• Doron Nissim, 2013, "Relative valuation of U.S. insurance companies," Review of Accounting Studies, Springer, volume 18, issue 2, pages 324-359, June, DOI: 10.1007/s11142-012-9213-8.
• Kenneth J. Merkley & Linda S. Bamber & Theodore E. Christensen, 2013, "Detailed management earnings forecasts: do analysts listen?," Review of Accounting Studies, Springer, volume 18, issue 2, pages 479-521, June, DOI: 10.1007/s11142-012-9214-7.
• Partha Mohanram & Dan Gode, 2013, "Removing predictable analyst forecast errors to improve implied cost of equity estimates," Review of Accounting Studies, Springer, volume 18, issue 2, pages 443-478, June, DOI: 10.1007/s11142-012-9219-2.
• Mary E. Barth & Leslie D. Hodder & Stephen R. Stubben, 2013, "Financial reporting for employee stock options: liabilities or equity?," Review of Accounting Studies, Springer, volume 18, issue 3, pages 642-682, September, DOI: 10.1007/s11142-013-9230-2.
• Hans B. Christensen & Valeri V. Nikolaev, 2013, "Does fair value accounting for non-financial assets pass the market test?," Review of Accounting Studies, Springer, volume 18, issue 3, pages 734-775, September, DOI: 10.1007/s11142-013-9232-0.
• Seil Kim & Pepa Kraft & Stephen G. Ryan, 2013, "Financial statement comparability and credit risk," Review of Accounting Studies, Springer, volume 18, issue 3, pages 783-823, September, DOI: 10.1007/s11142-013-9233-z.
• Jennifer Altamuro & Haiwen Zhang, 2013, "The financial reporting of fair value based on managerial inputs versus market inputs: evidence from mortgage servicing rights," Review of Accounting Studies, Springer, volume 18, issue 3, pages 833-858, September, DOI: 10.1007/s11142-013-9234-y.
• Katherine A. Gunny & John Jacob & Bjorn N. Jorgensen, 2013, "Implications of the integral approach and earnings management for alternate annual reporting periods," Review of Accounting Studies, Springer, volume 18, issue 3, pages 868-891, September, DOI: 10.1007/s11142-013-9235-x.
• Ken Peasnell, 2013, "Discussion of “Financial reporting for employee stock options: liabilities or equity”," Review of Accounting Studies, Springer, volume 18, issue 3, pages 683-691, September, DOI: 10.1007/s11142-013-9236-9.
• Thomas J. Linsmeier, 2013, "A Standard setter’s framework for selecting between fair value and historical cost measurement attributes: a basis for discussion of “Does fair value accounting for nonfinancial assets pass the market test?”," Review of Accounting Studies, Springer, volume 18, issue 3, pages 776-782, September, DOI: 10.1007/s11142-013-9238-7.
• Navneet Arora, 2013, "Discussion of “Financial statement comparability and credit risk”," Review of Accounting Studies, Springer, volume 18, issue 3, pages 824-832, September, DOI: 10.1007/s11142-013-9239-6.
• Alastair Lawrence, 2013, "Discussion of “Implications of the integral approach and earnings management for alternative annual reporting periods”," Review of Accounting Studies, Springer, volume 18, issue 3, pages 892-898, September, DOI: 10.1007/s11142-013-9241-z.
• Bradley E. Hendricks & Catherine Shakespeare, 2013, "Discussion of “The financial reporting of fair value based on managerial inputs versus market inputs: evidence from mortgage servicing rights”," Review of Accounting Studies, Springer, volume 18, issue 3, pages 859-867, September, DOI: 10.1007/s11142-013-9242-y.
• Brian D. Cadman & Tjomme O. Rusticus & Jayanthi Sunder, 2013, "Stock option grant vesting terms: economic and financial reporting determinants," Review of Accounting Studies, Springer, volume 18, issue 4, pages 1159-1190, December, DOI: 10.1007/s11142-012-9215-6.
• Jeffrey Ng & İrem Tuna & Rodrigo Verdi, 2013, "Management forecast credibility and underreaction to news," Review of Accounting Studies, Springer, volume 18, issue 4, pages 956-986, December, DOI: 10.1007/s11142-012-9217-4.
• Edwige Cheynel, 2013, "A theory of voluntary disclosure and cost of capital," Review of Accounting Studies, Springer, volume 18, issue 4, pages 987-1020, December, DOI: 10.1007/s11142-013-9223-1.
• Kartik Raman & Lakshmanan Shivakumar & Ane Tamayo, 2013, "Target’s earnings quality and bidders’ takeover decisions," Review of Accounting Studies, Springer, volume 18, issue 4, pages 1050-1087, December, DOI: 10.1007/s11142-013-9224-0.
• Stephen Penman & Francesco Reggiani, 2013, "Returns to buying earnings and book value: accounting for growth and risk," Review of Accounting Studies, Springer, volume 18, issue 4, pages 1021-1049, December, DOI: 10.1007/s11142-013-9226-y.
• Matthew R. Lyle & Jeffrey L. Callen & Robert J. Elliott, 2013, "Dynamic risk, accounting-based valuation and firm fundamentals," Review of Accounting Studies, Springer, volume 18, issue 4, pages 899-929, December, DOI: 10.1007/s11142-013-9227-x.
• Nadine Losch & Klaus Möller & Benjamin Quaiser & Sophie Bortfeldt, 2013, "Konzeption und Umsetzung einer Customer Lifetime Value-Berechnung am Beispiel der Luftfahrtindustrie," Schmalenbach Journal of Business Research, Springer, volume 65, issue 3, pages 274-301, May, DOI: 10.1007/BF03373715.
• Dirk Hachmeister & Niklas Lampenius, 2013, "Fair Value oder Anschaffungskosten: Auch eine Frage der angemessenen Abbildung von Risiken in der Rechnungslegung," Schmalenbach Journal of Business Research, Springer, volume 65, issue 67, pages 123-154, January, DOI: 10.1007/BF03373025.
• Walter Schmitting & Arnt Wöhrmann, 2013, "Konsequenzen der Datenbankwahl für die empirische Forschung mit Archivdaten," Schmalenbach Journal of Business Research, Springer, volume 65, issue 6, pages 553-587, November, DOI: 10.1007/BF03372885.
• Karola Bastini & Rainer Kasperzak, 2013, "Erkenntnisfortschritt in der Rechnungslegung durch experimentelle Forschung? — Diskussion methodischer Grundsatzfragen anhand der Entscheidungsnützlichkeit des Performance Reporting," Schmalenbach Journal of Business Research, Springer, volume 65, issue 7, pages 622-660, December, DOI: 10.1007/BF03372887.
• Giovanna Gavana & Gabriele Guggiola & Anna Marenzi, 2013, "Evolving Connections Between Tax and Financial Reporting in Italy," Accounting in Europe, Taylor & Francis Journals, volume 10, issue 1, pages 43-70, June, DOI: 10.1080/17449480.2013.774733.
• Ulf Br&?ggemann & J?rg-Markus Hitz & Thorsten Sellhorn, 2013, "Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research," European Accounting Review, Taylor & Francis Journals, volume 22, issue 1, pages 1-37, May, DOI: 10.1080/09638180.2012.718487.
• Yaniv Konchitchki, 2013, "Accounting and the Macroeconomy: The Case of Aggregate Price-Level Effects on Individual Stocks," Financial Analysts Journal, Taylor & Francis Journals, volume 69, issue 6, pages 40-54, November, DOI: 10.2469/faj.v69.n6.3.
• Carlo Magni, 2013, "The Internal Rate of Return Approach and the AIRR Paradigm: A Refutation and a Corroboration," The Engineering Economist, Taylor & Francis Journals, volume 58, issue 2, pages 73-111, DOI: 10.1080/0013791X.2012.745916.
• CIOTINA Daniela & CIOTINA Ioan Marius, 2013, "Symptoms of Bankruptcy and Prediction Models of Bankruptcy Risk," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economic Sciences, Tibiscus University of Timisoara, volume 0, pages 114-121, May.
• ABDELKARIM Abdelali, 2013, "Environmental Performance of Companies in the Iron and Steel Industry. Accounting Aspects," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economic Sciences, Tibiscus University of Timisoara, volume 0, pages 13-18, May.
• CORNEAN Andra Nicoleta, 2013, "The Connection Between Economic Information and the Informational System in Credit Institutions," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economic Sciences, Tibiscus University of Timisoara, volume 0, pages 152-155, May.
• CSŐSZ Csongor, 2013, "Tangible Assets Revaluation Policy At Listed Entities On the Bucharest Stock Exchange - Tier I," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economic Sciences, Tibiscus University of Timisoara, volume 0, pages 174-181, May.
• DIMA Florin-Constantin, 2013, "Accounting Practices Under the Influence of Creativity," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economic Sciences, Tibiscus University of Timisoara, volume 0, pages 193-199, May.
• DIMA Florin-Constantin, 2013, "The Users of Accounting Information and Their Needs," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economic Sciences, Tibiscus University of Timisoara, volume 0, pages 200-204, May.
• ARTENE Alin Emanuel & DOMIL Aura Emanuela & SABĂU Crăciun, 2013, "Accounting Purpose in Auditing Environmental Aspects in SME," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economic Sciences, Tibiscus University of Timisoara, volume 0, pages 34-37, May.
• BOBIȚAN Nicolae & DUMITRESCU Diana & COSTULEANU Carmen, 2013, "The Differences Between Revaluation and Assets Impairment," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economic Sciences, Tibiscus University of Timisoara, volume 0, pages 64-72, May.
• BUFAN Ioana-Diana, 2013, "The Role of Managerial Accounting in the Management Process," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economic Sciences, Tibiscus University of Timisoara, volume 0, pages 73-76, May.
• BUNEA-BONTAS Cristina Aurora, 2013, "VAT Cash Accounting Scheme in Romania," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economic Sciences, Tibiscus University of Timisoara, volume 0, pages 77-83, May.
• BUNGET Ovidiu-Constantin & DUMITRESCU Alin-Constantin & DELIU Delia Carmen, 2013, "The Manipulation and Truncation of Accounting Information and the Impact On the Decisional Process of the Stakeholders," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economic Sciences, Tibiscus University of Timisoara, volume 0, pages 84-94, May.
• ABDELKARIM Abdelali, 2013, "Critical Analysis of the Cost Calculation System Used in Iron and Steel Industry in Libya," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economic Sciences, Tibiscus University of Timisoara, volume 0, pages 9-12, May.
• Bert de Bruijn & Philip Hans Franses, 2013, "Forecasting Earnings Forecasts," Tinbergen Institute Discussion Papers, Tinbergen Institute, number 13-121/III, Aug.
• Mao, Y. & Renneboog, L.D.R., 2013, "Do Managers Manipulate Earnings Prior to Management Buyouts?," Discussion Paper, Tilburg University, Center for Economic Research, number 2013-055.
• Mao, Y. & Renneboog, L.D.R., 2013, "Do Managers Manipulate Earnings Prior to Management Buyouts?," Other publications TiSEM, Tilburg University, School of Economics and Management, number 366e26db-8158-44ca-9ef0-a.
• Chiara Carini & Ericka Costa, 2013, "Exploring the performance of social cooperatives during the economic crisis: the Italian case," Euricse Working Papers, Euricse (European Research Institute on Cooperative and Social Enterprises), number 1359.
• Eduard Braun, 2013, "Critical Reflections on Rothbard’s Concept of Gross Investment," TUC Working Papers in Economics, Abteilung für Volkswirtschaftslehre, Technische Universität Clausthal (Department of Economics, Technical University Clausthal), number 0010.
• Domenico Campa & María del Mar Camacho Miñano, 2013, "Opportunistic earnings manipulation among bankrupt unlisted firms - How and when they do that -
  [Manipulación de resultados oportunista entre empresas en concurso no cotizadas – cómo y cuando lo hacen -]," Documentos de trabajo de la Facultad de Ciencias Económicas y Empresariales, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, number 13-05, May.
• Billings, M.B. & Jennings, R. & Lev, B., 2013, "On guidance and volatility," Research Memorandum, Maastricht University, Graduate School of Business and Economics (GSBE), number 039, Jan, DOI: 10.26481/umagsb.2013039.
• Kurt A. Desender & Mircea Epure, 2013, "Corporate governance and corporate social performance: The influence of ownership, boards and institutions," Economics Working Papers, Department of Economics and Business, Universitat Pompeu Fabra, number 1398, Oct, revised Oct 2015.
• Elisa Cavezzali & Jacopo Crepaldi & Ugo Rigoni, 2013, "Proximity to Hubs of Expertise in Financial Analyst Forecast Accuracy," Working Papers, Venice School of Management - Department of Management, Università Ca' Foscari Venezia, number 8, Aug.
• Elisa Cavezzali & Ugo Rigoni, 2013, "Financial Analysts' Forecast Accuracy: Do valuation methods matter?," Working Papers, Venice School of Management - Department of Management, Università Ca' Foscari Venezia, number 9, Aug.
• John M. Barrios & Marco Fasan & Daniele Macciocchi, 2013, "CEO turnover, earnings management and value relevance. A theoretical analysis on the Italian context," Working Papers, Venice School of Management - Department of Management, Università Ca' Foscari Venezia, number 11, Aug.
• Chiara Saccon, 2013, "The IASB Conceptual Framework: Purpose and Status," Working Papers, Venice School of Management - Department of Management, Università Ca' Foscari Venezia, number 18, Oct.
• Chiara Mio, 2013, "Materiality from financial towards non-financial reporting," Working Papers, Venice School of Management - Department of Management, Università Ca' Foscari Venezia, number 19, Oct.
• Lyubomira Dimitrova, 2013, "Reporting gratuitously acquired funds in economic organizations," Business & Management Compass, University of Economics Varna, issue 2, pages 108-117.
• Robert D. Cairns, 2013, "The fundamental problem of accounting," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, volume 46, issue 2, pages 634-655, May, DOI: 10.1111/caje.12026.
• Daniel BRÎNDESCU-OLARIU & Ionuţ GOLEŢ, 2013, "Bankruptcy Prediction Ahead of Global Recession: Discriminant Analysis Applied on Romanian Companies in Timiş County," Timisoara Journal of Economics and Business, West University of Timisoara, Romania, Faculty of Economics and Business Administration, volume 6, issue 19, pages 70-94.
• Martini, Jan Thomas & Niemann, Rainer, 2013, "The impact of taxation on international assignment decisions: A principal-agent approach," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 145.