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

2012

• Mihaela Botea & Marinel Nedeluţ & Corina Ioanăş & Mihaela Gruiescu, 2012, "Actuarial Techniques to Assess The Financial Performance. Insurance Applications," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 12, issue 2, pages 71-76.
• Alina-Teodora Ciuhureanu, 2012, "The Dualism of The Accounting Activity of The Company. Characteristics of The Managerial Accounting and Implications in The Management of The Company," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 12, issue 2, pages 93-104.
• Sorin-Constantin Deaconu, 2012, "“The Net Monetary Statement” and “The Net Non-Monetary Statement” – Assessment Indicators for The Financial Position of The Entity," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 12, issue 3, pages 49-56.
• Bogdan Răvaş, 2012, "Independence and Objectivity - A Sine Qua Non Principle in Auditing," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 12, issue 4, pages 219-226.
• Beke, Jenő & Tiszberger, Mónika, 2012, "International Accounting Standardisation in Hungarian Practice," Public Finance Quarterly, Corvinus University of Budapest, volume 57, issue 4, pages 412-425.
• Kovács, Zsuzsanna Ilona & Deák, István, 2012, "Accounting – Profession vs. Science," Public Finance Quarterly, Corvinus University of Budapest, volume 57, issue 4, pages 426-436.
• Ván, Hajnalka, 2012, "Environmental Accounting – A New Challenge for the Accounting System," Public Finance Quarterly, Corvinus University of Budapest, volume 57, issue 4, pages 437-452.
• Irina Dietrich, 2012, "Öffentliche Unternehmen in Deutschland : eine Analyse von Mikrodaten der amtlichen Statistik," Potsdamer Schriften zu Statistik und Wirtschaft, Universität Potsdam, Wirtschafts- und Sozialwissenschaftliche Fakultät, number 03, Aug.
• Christian Calmès & Denis Cormier & Francois Éric Racicot & Raymond Théoret, 2012, "Firms' Accruals and Tobin’s q," RePAd Working Paper Series, Département des sciences administratives, UQO, number UQO-DSA-wp032012, Nov.
• Piotr, Staszkiewicz, 2012, "Model for reputational risk for subsidiaries of non-public group with reciprocal shareholding," MPRA Paper, University Library of Munich, Germany, number 35812, Jan.
• Greco, Giulio, 2012, "Ownership structures, corporate governance and earnings management in the European Oil Industry," MPRA Paper, University Library of Munich, Germany, number 37198, Mar.
• Yim, Andrew & Schröder, David, 2012, "Industry Effects on Firm and Segment Profitability Forecasting: Do Aggregation and Diversity Matter?," MPRA Paper, University Library of Munich, Germany, number 39190, Jun.
• Goagara, Daniel & Vasilescu, Laura & Nitu, Cornelia, 2012, "National and international exigencies on increasing the quality of accounting information generated by evaluation by comparison," MPRA Paper, University Library of Munich, Germany, number 39332, Jun.
• Ojo, Marianne, 2012, "The need for the adoption of International Financial Reporting Standards (IFRS): some explanations for the pace of implementation," MPRA Paper, University Library of Munich, Germany, number 39348, Jun.
• Dong, Ming & Hirshleifer, David & Teoh, Siew Hong, 2012, "Overvalued equity and financing decisions," MPRA Paper, University Library of Munich, Germany, number 40221, Jul.
• Sinha, Pankaj & Sathiyanarayanan, Nataraj, 2012, "Valuation of 2G spectrum in India- A real option approach," MPRA Paper, University Library of Munich, Germany, number 40470, May.
• Man, Mariana & Boca (Rakos), Ileana Sorina & Căpuşneanu, Sorinel/I, 2012, "Abc method – guarantor of real costs in the mining extractive industry entities," MPRA Paper, University Library of Munich, Germany, number 40617, Jul, revised 03 Jul 2012.
• Paşcu, Ana-Maria, 2012, "Guvernanţa Corporativă Şi Profesia Contabilă: Responsabilitate Şi Competenţă Profesională
  [Corporate Governance And Accounting Profession: Responsibility And Professional Competence]," MPRA Paper, University Library of Munich, Germany, number 43263.
• Staszkiewicz, Piotr W., 2012, "Veryfication of the disclosure lemma for Polish broker-dealer market," MPRA Paper, University Library of Munich, Germany, number 44210, Oct.
• Căpuşneanu, Sorinel/I & Boca (Rakos), Ileana Sorina & Barbu, Cristian Marian, 2012, "Dashboard, Tool for Monitoring and Measuring the Performances of Entities within Mining Extractive," MPRA Paper, University Library of Munich, Germany, number 45948, Dec.
• Swamy, Vighneswara & S, Vijayalakshmi, 2012, "Fair Value Accounting in Banking – Issues in Convergence to IFRS," MPRA Paper, University Library of Munich, Germany, number 47514.
• Bogachevsky, George, 2012, "Ownership and Control of Foreign Direct Investments in Limited Partnerships," MPRA Paper, University Library of Munich, Germany, number 49105, Jun.
• Reddy, K. Srinivasa & Nangia, Vinay Kumar & Agrawal, Rajat, 2012, "Corporate mergers and financial performance: A new assessment of Indian cases," MPRA Paper, University Library of Munich, Germany, number 60425, revised 2013.
• Ali, Syed Babar, 2012, "Corporate Governance and Accounting Practices in Pakistan," MPRA Paper, University Library of Munich, Germany, number 64713.
• Popoola, Oluwatoyin Muse Johnson & Shehu, Aliyu Mukhtar & Aminu, Ibrahim Murtala & Nik Mat, Nik Kamariah & Nasiru, Abdullahi & Tsagem, Musa Muhammad Tsagem & Kura, Kabiru Maitama, 2012, "The Mediating Effect between Some Determinants of SME Performance in Nigeria," MPRA Paper, University Library of Munich, Germany, number 66775, revised 2013.
• Jana Skálová, 2012, "Equity during Transformations of Businesses and its Accounting Entry
  [Vlastní kapitál v procesu přeměny společnosti a jeho účetní zobrazení]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2012, issue 1, pages 6-19, DOI: 10.18267/j.cfuc.299.
• Hana Vomáčková, 2012, "The Development of Accounting Solutions for Transformations of Business Companies and Cooperatives over the Last Twenty Years
  [Vývoj účetního řešení přeměn obchodních společností a družstev za posl," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2012, issue 1, pages 33-51, DOI: 10.18267/j.cfuc.301.
• Vladimír Zelenka, 2012, "Typology of Concepts of Consolidated Financial Statements
  [Typologie koncepcí konsolidovaných účetních výkazů]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2012, issue 1, pages 52-63, DOI: 10.18267/j.cfuc.302.
• Marie Zelenková, 2012, "Items Reported in Individual Financial Statements Differently in Comparison of Consolidated Financial Statements
  [Položky odlišně vykazované v individuální účetní závěrce oproti konsolidované účetn," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2012, issue 2, pages 36-54, DOI: 10.18267/j.cfuc.312.
• Michal Bobek, 2012, "Provisions according to ČÚS and IAS/IFRS including Empirical Study of Disclosure
  [Účetní rezervy podle ČÚS a IAS/IFRS včetně empirické studie vykazování]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2012, issue 2, pages 66-92, DOI: 10.18267/j.cfuc.314.
• Jana Skálová, 2012, "Deferred Tax Arising from Mergers and Divisions
  [Odložená daň při přeměnách]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2012, issue 3, pages 28-41, DOI: 10.18267/j.cfuc.319.
• Marcela Žárová, 2012, "Accounting and Reporting Regulation of Micro-entities
  [Regulace účetnictví a výkaznictví mikrosubjektů]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2012, issue 3, pages 42-51, DOI: 10.18267/j.cfuc.320.
• Jana Hinke & Milan Hrdý, 2012, "The Information Ability of the Accounting Statements of the Small and Medium Enterprises in the Czech Republic and the Possibility of their Improvement with the Help of the Questionnaire Research
  [," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2012, issue 3, pages 71-80, DOI: 10.18267/j.cfuc.323.
• Daniela Kynclová, 2012, "Method of Converting Accounting Data for Tax Purposes in Relation to Long-term Tangible Property
  [Metodika konverze účetních dat pro daňové účely v oblasti dlouhodobého hmotného majetku]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2012, issue 3, pages 81-92, DOI: 10.18267/j.cfuc.324.
• Jana Fibírová & Bohumil Král, 2012, "The Impact of Crisis on Capacity Utilization Information in Company Efficiency Management
  [Vliv krize na informace o využití kapacity v řízení podnikového zisku]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2012, issue 3, pages 120-131, DOI: 10.18267/j.cfuc.327.
• Libuše Šoljaková, 2012, "Current requirements on professional competences of controllers in the Czech Republic
  [Aktuální požadavky na profesní kompetenci controllerů v České republice]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2012, issue 4, pages 132-140, DOI: 10.18267/j.cfuc.12.
• Libuše Müllerová, 2012, "Mistakes of Users of Audited Financial Statements
  [Omyly uživatelů auditovaných účetních závěrek]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2012, issue 4, pages 32-42, DOI: 10.18267/j.cfuc.4.
• Vladimír Zelenka, 2012, "Conception of Cash Flow Statement on the Consolidated Basis
  [Koncepce vykazování peněžních toků na konsolidovaném základě]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2012, issue 4, pages 60-70, DOI: 10.18267/j.cfuc.7.
• Ramond, Olivier (ed.), 2012, "Contribution à l’étude de l’utilité des normes comptables pour les investisseurs : application à l’identification des actifs incorporels dans le cas des regroupements d’entreprises," Economics Thesis from University Paris Dauphine, Paris Dauphine University, number 123456789/10458.
• Berland, Nicolas (ed.), 2012, "Les interactions entre contrôle et stratégie : redéfinition du rôle des cadres intermédiaires et du levier interactif de contrôle," Economics Thesis from University Paris Dauphine, Paris Dauphine University, number 123456789/11150.
• Colasse, Bernard (ed.), 2012, "Contribution à l'étude du pouvoir de la profession comptable dans la normalisation internationale," Economics Thesis from University Paris Dauphine, Paris Dauphine University, number 123456789/11297.
• Cristina BUNEA-BONTAS, 2012, "The Assessment of Hedge Effectiveness," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 1, pages 57-62.
• Diana COZMA IGHIAN, 2012, "A Study on Accounting Standards with Regards to Financial Instruments," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 1, pages 69-76.
• Merrill, Craig B. & Nadauld, Taylor & Stulz, Rene M. & Sherlund, Shane M., 2012, "Did Capital Requirements and Fair Value Accounting Spark Fire Sales in Distressed Mortgage-Backed Securities?," Working Paper Series, Ohio State University, Charles A. Dice Center for Research in Financial Economics, number 2012-12, Jul.
• Armstrong, Christopher S. & Larcker, David F. & Ormazabal, Gaizka & Taylor, Daniel J., 2012, "The Relation between Equity Incentives and Misreporting: The Role of Risk-Taking Incentives," Research Papers, Stanford University, Graduate School of Business, number 2120, Aug.
• Merrill, Craig B. & Nadauld, Taylor D. & Stulz, Rene M. & Sherlund, Shane, 2012, "Did Capital Requirements and Fair Value Accounting Spark Fire Sales in Distressed Mortgage-Backed Securities?," Working Papers, University of Pennsylvania, Wharton School, Weiss Center, number 13-01, Aug.
• Mehmet nsal Memis & Emin H seyin Cetenak, 2012, "Earnings Management, Audit Quality and Legal Environment: An International Comparison," International Journal of Economics and Financial Issues, Econjournals, volume 2, issue 4, pages 460-469.
• Pierre Rostan & Alexandra Rostan, 2012, "Assessing the Predictive Power of Customer Satisfaction for Financial and Market Performances: Price-to-Earnings Ratio is a Better Predictor Overall," International Review of Management and Marketing, Econjournals, volume 2, issue 1, pages 59-74.
• Yahya Ali Al-Matari & Abdullah Kaid Al-Swidi & Faudziah Hanim Bt Fadzil & Ebrahim Mohammed Al-Matari, 2012, "Board of Directors, Audit Committee Characteristics and Performance of Saudi Arabia Listed Companies," International Review of Management and Marketing, Econjournals, volume 2, issue 4, pages 241-251.
• Reid, Gavin C & Xu, Xhibin & Smith, Julia A, 2012, "Extending contingency: the impact of strategy, technology, size and business environment on the organisational form of small Chinese firms," SIRE Discussion Papers, Scottish Institute for Research in Economics (SIRE), number 2012-66.
• Biondi, Yuri & Rebérioux, Antoine, 2012, "The governance of intangibles: Rethinking financial reporting and the board of directors," Accounting forum, Elsevier, volume 36, issue 4, pages 279-293, DOI: 10.1016/j.accfor.2012.03.003.
• Lee, Namryoung & Swenson, Charles, 2012, "Are Multinational Corporate Tax Rules as Important as Tax Rates?," The International Journal of Accounting, Elsevier, volume 47, issue 2, pages 155-167, DOI: 10.1016/j.intacc.2012.03.001.
• Hsu, Audrey Wen-hsin & Duh, Rong-Ruey & Cheng, Kang, 2012, "Does the Control-based Approach to Consolidated Statements Better Reflect Market Value than the Ownership-based Approach?," The International Journal of Accounting, Elsevier, volume 47, issue 2, pages 198-225, DOI: 10.1016/j.intacc.2012.03.003.
• Hu, Fang & Leung, Sidney C.M., 2012, "Top management turnover, firm performance and government control: Evidence from China's listed state-owned enterprises," The International Journal of Accounting, Elsevier, volume 47, issue 2, pages 235-262, DOI: 10.1016/j.intacc.2012.03.006.
• Ratnatunga, Janek & Tse, Michael S.C. & Balachandran, Kashi R., 2012, "Cost Management in Sri Lanka: A Case Study on Volume, Activity and Time as Cost Drivers," The International Journal of Accounting, Elsevier, volume 47, issue 3, pages 281-301, DOI: 10.1016/j.intacc.2012.07.001.
• Tang, Tanya Y.H. & Firth, Michael, 2012, "Earnings Persistence and Stock Market Reactions to the Different Information in Book-Tax Differences: Evidence from China," The International Journal of Accounting, Elsevier, volume 47, issue 3, pages 369-397, DOI: 10.1016/j.intacc.2012.07.004.
• Isidro, Helena & Raonic, Ivana, 2012, "Firm incentives, institutional complexity and the quality of “harmonized” accounting numbers," The International Journal of Accounting, Elsevier, volume 47, issue 4, pages 407-436, DOI: 10.1016/j.intacc.2012.10.007.
• Miihkinen, Antti, 2012, "What Drives Quality of Firm Risk Disclosure?," The International Journal of Accounting, Elsevier, volume 47, issue 4, pages 437-468, DOI: 10.1016/j.intacc.2012.10.005.
• Taylor, Grantley & Richardson, Grant, 2012, "International Corporate Tax Avoidance Practices: Evidence from Australian Firms," The International Journal of Accounting, Elsevier, volume 47, issue 4, pages 469-496, DOI: 10.1016/j.intacc.2012.10.004.
• Iatridis, George, 2012, "Hedging and earnings management in the light of IFRS implementation: Evidence from the UK stock market," The British Accounting Review, Elsevier, volume 44, issue 1, pages 21-35, DOI: 10.1016/j.bar.2011.12.002.
• Chahine, Salim & Arthurs, Jonathan D. & Filatotchev, Igor & Hoskisson, Robert E., 2012, "The effects of venture capital syndicate diversity on earnings management and performance of IPOs in the US and UK: An institutional perspective," Journal of Corporate Finance, Elsevier, volume 18, issue 1, pages 179-192, DOI: 10.1016/j.jcorpfin.2011.11.007.
• Ge, Wenxia & Kim, Jeong-Bon & Song, Byron Y., 2012, "Internal governance, legal institutions and bank loan contracting around the world," Journal of Corporate Finance, Elsevier, volume 18, issue 3, pages 413-432, DOI: 10.1016/j.jcorpfin.2012.01.006.
• Koch, Adam S. & Lefanowicz, Craig E. & Robinson, John R., 2012, "The effect of quarterly earnings guidance on share values in corporate acquisitions," Journal of Corporate Finance, Elsevier, volume 18, issue 5, pages 1269-1285, DOI: 10.1016/j.jcorpfin.2012.08.005.
• Duru, Augustine & Iyengar, Raghavan J. & Zampelli, Ernest M., 2012, "Performance choice, executive bonuses and corporate leverage," Journal of Corporate Finance, Elsevier, volume 18, issue 5, pages 1286-1305, DOI: 10.1016/j.jcorpfin.2012.08.003.
• Fafchamps, Marcel & McKenzie, David & Quinn, Simon & Woodruff, Christopher, 2012, "Using PDA consistency checks to increase the precision of profits and sales measurement in panels," Journal of Development Economics, Elsevier, volume 98, issue 1, pages 51-57, DOI: 10.1016/j.jdeveco.2010.06.004.
• Mate-Sanchez, Mariluz & López Hernández, Fernando A. & Lacambra, Jesus Mur, 2012, "Analyzing long-term average adjustment of financial ratios with spatial interactions," Economic Modelling, Elsevier, volume 29, issue 4, pages 1370-1376, DOI: 10.1016/j.econmod.2012.03.001.
• Iatridis, George Emmanuel, 2012, "Audit quality in common-law and code-law emerging markets: Evidence on earnings conservatism, agency costs and cost of equity," Emerging Markets Review, Elsevier, volume 13, issue 2, pages 101-117, DOI: 10.1016/j.ememar.2012.01.001.
• Jiao, Tao & Koning, Miriam & Mertens, Gerard & Roosenboom, Peter, 2012, "Mandatory IFRS adoption and its impact on analysts' forecasts," International Review of Financial Analysis, Elsevier, volume 21, issue C, pages 56-63, DOI: 10.1016/j.irfa.2011.05.006.
• El Sood, Heba Abou, 2012, "Loan loss provisioning and income smoothing in US banks pre and post the financial crisis," International Review of Financial Analysis, Elsevier, volume 25, issue C, pages 64-72, DOI: 10.1016/j.irfa.2012.06.007.
• Al-Hares, Osama M. & AbuGhazaleh, Naser M. & Haddad, Ayman E., 2012, "Value relevance of earnings, book value and dividends in an emerging capital market: Kuwait evidence," Global Finance Journal, Elsevier, volume 23, issue 3, pages 221-234, DOI: 10.1016/j.gfj.2012.10.006.
• Truong, Cameron & Corrado, Charles & Chen, Yangyang, 2012, "The options market response to accounting earnings announcements," Journal of International Financial Markets, Institutions and Money, Elsevier, volume 22, issue 3, pages 423-450, DOI: 10.1016/j.intfin.2012.01.006.
• Jorgensen, Bjorn & Li, Jing & Sadka, Gil, 2012, "Earnings dispersion and aggregate stock returns," Journal of Accounting and Economics, Elsevier, volume 53, issue 1, pages 1-20, DOI: 10.1016/j.jacceco.2011.06.001.
• Hui, Kai Wai & Klasa, Sandy & Yeung, P. Eric, 2012, "Corporate suppliers and customers and accounting conservatism," Journal of Accounting and Economics, Elsevier, volume 53, issue 1, pages 115-135, DOI: 10.1016/j.jacceco.2011.11.007.
• Ball, Ray & Jayaraman, Sudarshan & Shivakumar, Lakshmanan, 2012, "Audited financial reporting and voluntary disclosure as complements: A test of the Confirmation Hypothesis," Journal of Accounting and Economics, Elsevier, volume 53, issue 1, pages 136-166, DOI: 10.1016/j.jacceco.2011.11.005.
• Armstrong, Christopher S. & Balakrishnan, Karthik & Cohen, Daniel, 2012, "Corporate governance and the information environment: Evidence from state antitakeover laws," Journal of Accounting and Economics, Elsevier, volume 53, issue 1, pages 185-204, DOI: 10.1016/j.jacceco.2011.06.005.
• Sheng, Xuguang & Thevenot, Maya, 2012, "A new measure of earnings forecast uncertainty," Journal of Accounting and Economics, Elsevier, volume 53, issue 1, pages 21-33, DOI: 10.1016/j.jacceco.2011.11.001.
• Kross, William J. & Suk, Inho, 2012, "Does Regulation FD work? Evidence from analysts' reliance on public disclosure," Journal of Accounting and Economics, Elsevier, volume 53, issue 1, pages 225-248, DOI: 10.1016/j.jacceco.2011.11.004.
• Kim, Yongtae & Li, Haidan & Li, Siqi, 2012, "Does eliminating the Form 20-F reconciliation from IFRS to U.S. GAAP have capital market consequences?," Journal of Accounting and Economics, Elsevier, volume 53, issue 1, pages 249-270, DOI: 10.1016/j.jacceco.2011.05.001.
• Kim, Irene & Skinner, Douglas J., 2012, "Measuring securities litigation risk," Journal of Accounting and Economics, Elsevier, volume 53, issue 1, pages 290-310, DOI: 10.1016/j.jacceco.2011.09.005.
• Schrand, Catherine M. & Zechman, Sarah L.C., 2012, "Executive overconfidence and the slippery slope to financial misreporting," Journal of Accounting and Economics, Elsevier, volume 53, issue 1, pages 311-329, DOI: 10.1016/j.jacceco.2011.09.001.
• Badertscher, Brad A. & Collins, Daniel W. & Lys, Thomas Z., 2012, "Discretionary accounting choices and the predictive ability of accruals with respect to future cash flows," Journal of Accounting and Economics, Elsevier, volume 53, issue 1, pages 330-352, DOI: 10.1016/j.jacceco.2011.11.003.
• Landsman, Wayne R. & Maydew, Edward L. & Thornock, Jacob R., 2012, "The information content of annual earnings announcements and mandatory adoption of IFRS," Journal of Accounting and Economics, Elsevier, volume 53, issue 1, pages 34-54, DOI: 10.1016/j.jacceco.2011.04.002.
• Files, Rebecca, 2012, "SEC enforcement: Does forthright disclosure and cooperation really matter?," Journal of Accounting and Economics, Elsevier, volume 53, issue 1, pages 353-374, DOI: 10.1016/j.jacceco.2011.06.006.
• Thevenot, Maya, 2012, "The factors affecting illegal insider trading in firms with violations of GAAP," Journal of Accounting and Economics, Elsevier, volume 53, issue 1, pages 375-390, DOI: 10.1016/j.jacceco.2011.08.002.
• Armstrong, Christopher S. & Blouin, Jennifer L. & Larcker, David F., 2012, "The incentives for tax planning," Journal of Accounting and Economics, Elsevier, volume 53, issue 1, pages 391-411, DOI: 10.1016/j.jacceco.2011.04.001.
• Graham, John R. & Raedy, Jana S. & Shackelford, Douglas A., 2012, "Research in accounting for income taxes," Journal of Accounting and Economics, Elsevier, volume 53, issue 1, pages 412-434, DOI: 10.1016/j.jacceco.2011.11.006.
• Jung, Boochun & Shane, Philip B. & Sunny Yang, Yanhua, 2012, "Do financial analysts' long-term growth forecasts matter? Evidence from stock recommendations and career outcomes," Journal of Accounting and Economics, Elsevier, volume 53, issue 1, pages 55-76, DOI: 10.1016/j.jacceco.2011.11.002.
• Jayaraman, Sudarshan, 2012, "The effect of enforcement on timely loss recognition: Evidence from insider trading laws," Journal of Accounting and Economics, Elsevier, volume 53, issue 1, pages 77-97, DOI: 10.1016/j.jacceco.2011.10.003.
• Ramalingegowda, Santhosh & Yu, Yong, 2012, "Institutional ownership and conservatism," Journal of Accounting and Economics, Elsevier, volume 53, issue 1, pages 98-114, DOI: 10.1016/j.jacceco.2011.06.004.
• Ettredge, Michael & Huang, Ying & Zhang, Weining, 2012, "Earnings restatements and differential timeliness of accounting conservatism," Journal of Accounting and Economics, Elsevier, volume 53, issue 3, pages 489-503, DOI: 10.1016/j.jacceco.2012.01.002.
• Hou, Kewei & van Dijk, Mathijs A. & Zhang, Yinglei, 2012, "The implied cost of capital: A new approach," Journal of Accounting and Economics, Elsevier, volume 53, issue 3, pages 504-526, DOI: 10.1016/j.jacceco.2011.12.001.
• Masulis, Ronald W. & Wang, Cong & Xie, Fei, 2012, "Globalizing the boardroom—The effects of foreign directors on corporate governance and firm performance," Journal of Accounting and Economics, Elsevier, volume 53, issue 3, pages 527-554, DOI: 10.1016/j.jacceco.2011.12.003.
• Laux, Volker & Stocken, Phillip C., 2012, "Managerial reporting, overoptimism, and litigation risk," Journal of Accounting and Economics, Elsevier, volume 53, issue 3, pages 577-591, DOI: 10.1016/j.jacceco.2012.02.001.
• Chakrabarty, Bidisha & Moulton, Pamela C., 2012, "Earnings announcements and attention constraints: The role of market design," Journal of Accounting and Economics, Elsevier, volume 53, issue 3, pages 612-634, DOI: 10.1016/j.jacceco.2012.01.001.
• Fu, Renhui & Kraft, Arthur & Zhang, Huai, 2012, "Financial reporting frequency, information asymmetry, and the cost of equity," Journal of Accounting and Economics, Elsevier, volume 54, issue 2, pages 132-149, DOI: 10.1016/j.jacceco.2012.07.003.
• Chan, Lilian H. & Chen, Kevin C.W. & Chen, Tai-Yuan & Yu, Yangxin, 2012, "The effects of firm-initiated clawback provisions on earnings quality and auditor behavior," Journal of Accounting and Economics, Elsevier, volume 54, issue 2, pages 180-196, DOI: 10.1016/j.jacceco.2012.05.001.
• Maffett, Mark, 2012, "Financial reporting opacity and informed trading by international institutional investors," Journal of Accounting and Economics, Elsevier, volume 54, issue 2, pages 201-220, DOI: 10.1016/j.jacceco.2012.09.002.
• Jiraporn, Pornsit & Chintrakarn, Pandej & Kim, Young S., 2012, "Analyst following, staggered boards, and managerial entrenchment," Journal of Banking & Finance, Elsevier, volume 36, issue 11, pages 3091-3100, DOI: 10.1016/j.jbankfin.2012.07.013.
• Lobo, Gerald J. & Song, Minsup & Stanford, Mary, 2012, "Accruals quality and analyst coverage," Journal of Banking & Finance, Elsevier, volume 36, issue 2, pages 497-508, DOI: 10.1016/j.jbankfin.2011.08.006.
• DeBoskey, David Gregory & Jiang, Wei, 2012, "Earnings management and auditor specialization in the post-sox era: An examination of the banking industry," Journal of Banking & Finance, Elsevier, volume 36, issue 2, pages 613-623, DOI: 10.1016/j.jbankfin.2011.09.007.
• Bornemann, Sven & Kick, Thomas & Memmel, Christoph & Pfingsten, Andreas, 2012, "Are banks using hidden reserves to beat earnings benchmarks? Evidence from Germany," Journal of Banking & Finance, Elsevier, volume 36, issue 8, pages 2403-2415, DOI: 10.1016/j.jbankfin.2012.05.001.
• Ertimur, Yonca & Ferri, Fabrizio & Maber, David A., 2012, "Reputation penalties for poor monitoring of executive pay: Evidence from option backdating," Journal of Financial Economics, Elsevier, volume 104, issue 1, pages 118-144, DOI: 10.1016/j.jfineco.2011.12.004.
• Hazarika, Sonali & Karpoff, Jonathan M. & Nahata, Rajarishi, 2012, "Internal corporate governance, CEO turnover, and earnings management," Journal of Financial Economics, Elsevier, volume 104, issue 1, pages 44-69, DOI: 10.1016/j.jfineco.2011.10.011.
• Iatridis, George, 2012, "Terrorist attacks and company financial numbers: Evidence on earnings management and value relevance from Madrid, London and Istanbul," Research in International Business and Finance, Elsevier, volume 26, issue 2, pages 204-220, DOI: 10.1016/j.ribaf.2011.12.001.
• Argilés bosch, Josep M.a & Aliberch, Anna Sabata & Blandón, Josep García, 2012, "A Comparative Study of Difficulties in Accounting Preparation and Judgement in Agriculture Using Fair Value and Historical Cost for Biological Assets Valuation," Revista de Contabilidad - Spanish Accounting Review, Elsevier, volume 15, issue 1, pages 109-142, DOI: 10.1016/S1138-4891(12)70040-7.
• fernández, María t. Tascón & gutiérrez, Francisco J. Castaño, 2012, "Variables y Modelos Para La Identificación y Predicción Del Fracaso Empresarial: Revisión de La Investigación Empírica Reciente," Revista de Contabilidad - Spanish Accounting Review, Elsevier, volume 15, issue 1, pages 7-58, DOI: 10.1016/S1138-4891(12)70037-7.
• Noemí Vásquez Quevedo, 2012, "Impacto de las IFRS en los reportes financieros de empresas listadas en la Bolsa Mexicana de Valores," Revista de Administración, Finanzas y Economía (Journal of Management, Finance and Economics), Tecnológico de Monterrey, Campus Ciudad de México, volume 6, issue 1, pages 89-107.
• Gulhan SUADIYE, 2012, "Value Relevance of Book Value & Earnings Under the Local GAAP and IFRS: Evidence from Turkey," Ege Academic Review, Ege University Faculty of Economics and Administrative Sciences, volume 12, issue 3, pages 301-310.
• Xiaodong Xu & Xia Wang & Nina Han, 2012, "Accounting conservatism, ultimate ownership and investment efficiency," China Finance Review International, Emerald Group Publishing Limited, volume 2, issue 1, pages 53-77, January, DOI: 10.1108/20441391211197456.
• Maas, V.S., 2012, "De controller als choice architect," ERIM Inaugural Address Series Research in Management, Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus University Rotterdam., number EIA-2012-050-F&A, Oct.
• Pronk, M., 2012, "Financial Accounting, te praktisch voor theorie en te theoretisch voor de praktijk?," ERIM Inaugural Address Series Research in Management, Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus University Rotterdam., number EIA-2012-049-F&A, Jun.
• Delia MANEA & Mircea BARBU, 2012, "Benefits Of Indirect Costs Allocation With Cost Drivers," Review of General Management, Spiru Haret University, Faculty of Management Brasov, volume 15, issue 1, pages 212-220, Mai.
• Delia MANEA, 2012, "The Evolution Of Managerial Accounting," Review of General Management, Spiru Haret University, Faculty of Management Brasov, volume 16, issue 2, pages 226-231, November.
• Jens Leth Hougaard & Hervé Moulin, 2012, "Sharing the Cost of Redundant Items," MSAP Working Paper Series, University of Copenhagen, Department of Food and Resource Economics, number 06_2012, Sep.
• Bosch, Patrick, 2012, "Value Relevance of the Fair Value Hierarchy of IFRS 7 in Europe - How reliable are mark-to-model Fair Values ?," FSES Working Papers, Faculty of Economics and Social Sciences, University of Freiburg/Fribourg Switzerland, number 439, Dec.
• Ivan D. Kotlyarov, 2012, "Credit Products Marketing Features," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 2, pages 81-88, April.
• Ekaterina B. Fokina, 2012, "Management Cost Accounting: a New Production Cost Calculation Method," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 2, pages 151-156, April.
• Vassili Joannides & Danture Wickramasinghe & Nicolas Berland, 2012, "Critiques On Gray-Hofstede'S Model: What Impact On Cross-Cultural Accounting Research?," Grenoble Ecole de Management (Post-Print), HAL, number hal-00690933, May.
• Hervé Stolowy & J. Richard, 2012, "Le bilan d'une nation selon la Banque Mondiale, IFRS et comptabilité environnementale," Post-Print, HAL, number hal-00712068.
• Hervé Stolowy & Jean-François Casta, 2012, "De la qualité comptable : mesure et enjeux," Post-Print, HAL, number hal-00712069.
• Hervé Alexandre & Julien Clavier, 2012, "Passage Obligatoire Aux Normes Comptables Ias/Ifrs, Contraintes En Liquidite Et Rationnement Du Credit : Une Etude Empirique Dans L'Industrie Bancaire Europenne," Post-Print, HAL, number hal-00936624, May.
• Zbyněk Halíř, 2012, "Different Perspectives on Business Performance and Impact on Performance System Design," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2012, issue 2, pages 56-81, DOI: 10.18267/j.efaj.10.
• Libuše Šoljaková, 2012, "Strategic Management Accounting Development during Last 30 Years," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2012, issue 2, pages 24-35, DOI: 10.18267/j.efaj.8.
• Hana Vomáčková, 2012, "Changes in Accounting Solutions for Transformations of Business Companies and Cooperatives since the Beginning of 2012," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2012, issue 3, pages 33-62, DOI: 10.18267/j.efaj.4.
• David Procházka, 2012, "Financial Conditions and Transparency of the Czech Professional Football Clubs," Prague Economic Papers, Prague University of Economics and Business, volume 2012, issue 4, pages 504-521, DOI: 10.18267/j.pep.437.
• Philippe Danjou, 2012, "Normes comptables et création de valeur," Revue d'Économie Financière, Programme National Persée, volume 106, issue 2, pages 205-225.
• Constanta IACOB & Marian TAICU, 2012, "Managerial Accounting And Environmental Performance Of Bakery Companies," Scientific Bulletin - Economic Sciences, University of Pitesti, volume 11, issue 1, pages 16-24.
• Michail Th. PAPAILIAS, 2012, "Social, Economic And Accounting Summary Of The Greek Agricultural Sector 1950-2010: Central Greece Region," Scientific Bulletin - Economic Sciences, University of Pitesti, volume 11, issue 2, pages 90-101.
• Dirk J. Bezemer, 2012, "Modelos contables y comprensión de la crisis financiera," Revista de Economía Institucional, Universidad Externado de Colombia - Facultad de Economía, volume 14, issue 26, pages 47-76, January-J.
• Ilda Duhanxhiu & Valbona Kapllani, 2012, "The relationship between financial and tax accounting in Albania," Romanian Economic Journal, Department of International Business and Economics from the Academy of Economic Studies Bucharest, volume 15, issue 43, pages 45-60, March.
• Elif Yucel & Mehlika Sarac & Adem Cabuk, 2012, "Accounting Education in Turkey and Professional Accountant Candidates Expectations from Accounting Education: Uludag University Application," Business and Economics Research Journal, Bursa Uludag University, Faculty of Economics and Administrative Sciences, volume 3, issue 1, pages 1-91.
• Iulia JIANU, 2012, "Investors’ Perception Regarding The Role Of The Economic Entity In Regional Development," Proceedings of Administration and Public Management International Conference, Research Centre in Public Administration and Public Services, Bucharest, Romania, volume 2012, issue 8, pages 268-276, June.
• Radojko LUKIC, 2012, "The Effects of Application of Lean Concept in Retail," Economia. Seria Management, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, volume 15, issue 1, pages 88-98, June.
• Gyorgy CSEBFALVI, 2012, "International Accounting Standardisation Effects on Business Management during the Global Financial Crisis," REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, volume 13, issue 1, pages 158-166, March.
• Violeta SÃCUI & Diana SALA, 2012, "Economic Properties of Intangible Assets.The Value Paradox," REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, volume 13, issue 5, pages 793-803, December.
• Cornel Dumitru CRECANÃ, 2012, "Economic Indicators Used in the Holistic Management of Ecological Agricultural Entities," REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, volume 13, issue 5, pages 811-822, December.
• Gheorghe LEPADATU & Marius MICULESCU, 2012, "Assessment and Recognition of Intellectual Capital - Concrete Implications of the Accounting in the Management of Sustainable Development," Romanian Statistical Review Supplement, Romanian Statistical Review, volume 60, issue 2, pages 101-106, May.
• Gheorghe LEPADATU, 2012, "Pragmatism of the Account Information, under Application of International Financial Reporting Standards," Romanian Statistical Review Supplement, Romanian Statistical Review, volume 60, issue 2, pages 44-48, May.
• Raluca Valeria RATIU, 2012, "Accounting Regulations for Goodwill at a National, European and International Level," Romanian Statistical Review Supplement, Romanian Statistical Review, volume 60, issue 4, pages 249-258, November.
• Raluca Valeria RATIU & Adriana TIRON TUDOR, 2012, "The Definition of Goodwill - a Chronological Overview," Romanian Statistical Review Supplement, Romanian Statistical Review, volume 60, issue 4, pages 54-59, November.
• Leszek Michalczyk, 2012, "Model Of Accounting Engineering In View Of Earnings Management In Poland," "e-Finanse", University of Information Technology and Management, Institute of Financial Research and Analysis, volume 8, issue 3, pages 37-54, October.
• Nino Serdarevic, 2012, "Constructing Accounting Uncertainity Estimates Variable," "e-Finanse", University of Information Technology and Management, Institute of Financial Research and Analysis, volume 8, issue 3, pages 62-75, October.
• Ewelina Zarzycka, 2012, "Implementation Of An Erp Package And Its Effect On The Management Accounting System – Author’S Own Research Into Enterprises In Poland," "e-Finanse", University of Information Technology and Management, Institute of Financial Research and Analysis, volume 8, issue 3, pages 85-96, December.
• Sabina Rokita & Adriana Kaszuba-Perz, 2012, "Determinants Of Construction For An Information System Supporting Innovation Management," "e-Finanse", University of Information Technology and Management, Institute of Financial Research and Analysis, volume 8, issue 4, pages 53-63, February.
• Keryn Chalmers & Greg Clinch & Jayne M Godfrey, 2011, "Changes in value relevance of accounting information upon IFRS adoption: Evidence from Australia," Australian Journal of Management, Australian School of Business, volume 36, issue 2, pages 151-173, August, DOI: 10.1177/0312896211404571.
• Heather Anderson & Howard Chan & Robert Faff & Yew Kee Ho, 2012, "Reported earnings and analyst forecasts as competing sources of information: A new approach," Australian Journal of Management, Australian School of Business, volume 37, issue 3, pages 333-359, December, DOI: 10.1177/0312896211434574.
• Mohammad I Azim, 2012, "Corporate governance mechanisms and their impact on company performance: A structural equation model analysis," Australian Journal of Management, Australian School of Business, volume 37, issue 3, pages 481-505, December, DOI: 10.1177/0312896212451032.
• Özgür BİYAN, 2012, "Muhasebe Meslek Mensuplarına Yönelik Bir Çalışma: Meslek Mensuplarının Demografik Durumları, Mesleki Sorunları ve Değerlendirilmesi," Sosyoekonomi Journal, Sosyoekonomi Society, issue 17(17).
• Candra Chahyadi & Jesus Salas, 2012, "Not paying dividends? A decomposition of the decline in dividend payers," Journal of Economics and Finance, Springer;Academy of Economics and Finance, volume 36, issue 2, pages 443-462, April, DOI: 10.1007/s12197-010-9132-0.
• Mark Cecchini & Scott B. Jackson & Xiaotao Liu, 2012, "Do initial public offering firms manage accruals? Evidence from individual accounts," Review of Accounting Studies, Springer, volume 17, issue 1, pages 22-40, March, DOI: 10.1007/s11142-011-9160-9.
• Kyle Peterson, 2012, "Accounting complexity, misreporting, and the consequences of misreporting," Review of Accounting Studies, Springer, volume 17, issue 1, pages 72-95, March, DOI: 10.1007/s11142-011-9164-5.
• Ewa Sletten, 2012, "The effect of stock price on discretionary disclosure," Review of Accounting Studies, Springer, volume 17, issue 1, pages 96-133, March, DOI: 10.1007/s11142-011-9165-4.
• Sudhakar Balachandran & Partha Mohanram, 2012, "Using residual income to refine the relationship between earnings growth and stock returns," Review of Accounting Studies, Springer, volume 17, issue 1, pages 134-165, March, DOI: 10.1007/s11142-011-9168-1.
• Xiao-Jun Zhang, 2012, "Information relevance, reliability and disclosure," Review of Accounting Studies, Springer, volume 17, issue 1, pages 189-226, March, DOI: 10.1007/s11142-011-9170-7.
• Linna Shi & Huai Zhang, 2012, "Can the earnings fixation hypothesis explain the accrual anomaly?," Review of Accounting Studies, Springer, volume 17, issue 1, pages 1-21, March, DOI: 10.1007/s11142-011-9171-6.
• Joost Impink & Martien Lubberink & Bart Praag & David Veenman, 2012, "Did accelerated filing requirements and SOX Section 404 affect the timeliness of 10-K filings?," Review of Accounting Studies, Springer, volume 17, issue 2, pages 227-253, June, DOI: 10.1007/s11142-011-9172-5.
• Stephen P. Baginski & Kenneth C. Rakow, 2012, "Management earnings forecast disclosure policy and the cost of equity capital," Review of Accounting Studies, Springer, volume 17, issue 2, pages 279-321, June, DOI: 10.1007/s11142-011-9173-4.
• Eti Einhorn & Amir Ziv, 2012, "Biased voluntary disclosure," Review of Accounting Studies, Springer, volume 17, issue 2, pages 420-442, June, DOI: 10.1007/s11142-011-9177-0.
• In-Mu Haw & Bingbing Hu & Jay Junghun Lee & Woody Wu, 2012, "Investor protection and price informativeness about future earnings: international evidence," Review of Accounting Studies, Springer, volume 17, issue 2, pages 389-419, June, DOI: 10.1007/s11142-012-9181-z.
• Anne Beatty & Reining Petacchi & Haiwen Zhang, 2012, "Hedge commitments and agency costs of debt: evidence from interest rate protection covenants and accounting conservatism," Review of Accounting Studies, Springer, volume 17, issue 3, pages 700-738, September, DOI: 10.1007/s11142-012-9189-4.
• Maria Correia & Scott Richardson & İrem Tuna, 2012, "Value investing in credit markets," Review of Accounting Studies, Springer, volume 17, issue 3, pages 572-609, September, DOI: 10.1007/s11142-012-9191-x.
• Mary E. Barth & Ian D. Gow & Daniel J. Taylor, 2012, "Why do pro forma and Street earnings not reflect changes in GAAP? Evidence from SFAS 123R," Review of Accounting Studies, Springer, volume 17, issue 3, pages 526-562, September, DOI: 10.1007/s11142-012-9192-9.
• Scott D. Dyreng & Michelle Hanlon & Edward L. Maydew, 2012, "Where do firms manage earnings?," Review of Accounting Studies, Springer, volume 17, issue 3, pages 649-687, September, DOI: 10.1007/s11142-012-9194-7.
• Kin Lo, 2012, "What do analysts do? Discussion of “Information interpretation or information discovery: which role of analysts do investors value more?”," Review of Accounting Studies, Springer, volume 17, issue 3, pages 642-648, September, DOI: 10.1007/s11142-012-9195-6.
• Florin P. Vasvari, 2012, "Discussion of “Hedge commitments and agency costs of debt: evidence from interest rate protection covenants and accounting conservatism”," Review of Accounting Studies, Springer, volume 17, issue 3, pages 739-748, September, DOI: 10.1007/s11142-012-9196-5.
• Theodore E. Christensen, 2012, "Discussion of “Why do pro forma and street earnings not reflect changes in GAAP? Evidence from SFAS 123R”," Review of Accounting Studies, Springer, volume 17, issue 3, pages 563-571, September, DOI: 10.1007/s11142-012-9197-4.
• Annalisa Prencipe, 2012, "Earnings management in domestic versus multinational firms: discussion of “Where do firms manage earnings?”," Review of Accounting Studies, Springer, volume 17, issue 3, pages 688-699, September, DOI: 10.1007/s11142-012-9200-0.
• Hans B. Christensen, 2012, "Why do firms rarely adopt IFRS voluntarily? Academics find significant benefits and the costs appear to be low," Review of Accounting Studies, Springer, volume 17, issue 3, pages 518-525, September, DOI: 10.1007/s11142-012-9202-y.
• William H. Beaver & Wayne R. Landsman & Edward L. Owens, 2012, "Asymmetry in earnings timeliness and persistence: a simultaneous equations approach," Review of Accounting Studies, Springer, volume 17, issue 4, pages 781-806, December, DOI: 10.1007/s11142-011-9174-3.
• Yongtae Kim & Myung Seok Park, 2012, "Are all management earnings forecasts created equal? Expectations management versus communication," Review of Accounting Studies, Springer, volume 17, issue 4, pages 807-847, December, DOI: 10.1007/s11142-011-9178-z.
• Dain C. Donelson & Robert J. Resutek, 2012, "The effect of R&D on future returns and earnings forecasts," Review of Accounting Studies, Springer, volume 17, issue 4, pages 848-876, December, DOI: 10.1007/s11142-011-9179-y.
• Anne Beyer & Ronald A. Dye, 2012, "Reputation management and the disclosure of earnings forecasts," Review of Accounting Studies, Springer, volume 17, issue 4, pages 877-912, December, DOI: 10.1007/s11142-011-9180-5.
• Merle Erickson & Shiing-Wu Wang & X. Frank Zhang, 2012, "The change in information uncertainty and acquirer wealth losses," Review of Accounting Studies, Springer, volume 17, issue 4, pages 913-943, December, DOI: 10.1007/s11142-012-9184-9.
• Mark T. Bradshaw & Michael S. Drake & James N. Myers & Linda A. Myers, 2012, "A re-examination of analysts’ superiority over time-series forecasts of annual earnings," Review of Accounting Studies, Springer, volume 17, issue 4, pages 944-968, December, DOI: 10.1007/s11142-012-9185-8.
• William H. Beaver & Maria Correia & Maureen F. McNichols, 2012, "Do differences in financial reporting attributes impair the predictive ability of financial ratios for bankruptcy?," Review of Accounting Studies, Springer, volume 17, issue 4, pages 969-1010, December, DOI: 10.1007/s11142-012-9186-7.
• Karthik Ramanna & Ross L. Watts, 2012, "Evidence on the use of unverifiable estimates in required goodwill impairment," Review of Accounting Studies, Springer, volume 17, issue 4, pages 749-780, December, DOI: 10.1007/s11142-012-9188-5.
• Laura Arnedo & Fermín Lizarraga & Santiago Sánchez, 2012, "The role of accounting accruals for the prediction of future cash flows: evidence from Spain," SERIEs: Journal of the Spanish Economic Association, Springer;Spanish Economic Association, volume 3, issue 4, pages 499-520, December, DOI: 10.1007/s13209-011-0070-7.
• Andreas Haake, 2012, "Die Grundregeln von Herbert Hax zur Performance-Messung und die Bilanzierung von Kreditrisiken," Schmalenbach Journal of Business Research, Springer, volume 64, issue 1, pages 71-110, February, DOI: 10.1007/BF03373690.
• Thorsten Knauer & Christian Ledwig & Andreas Wömpener, 2012, "Zur Wertrelevanz freiwilliger Managementprognosen in Deutschland," Schmalenbach Journal of Business Research, Springer, volume 64, issue 2, pages 166-204, March, DOI: 10.1007/BF03372865.
• Thomas Schildbach, 2012, "Fair value accounting und Information des Markts," Schmalenbach Journal of Business Research, Springer, volume 64, issue 5, pages 522-535, August, DOI: 10.1007/BF03373700.
• Moritz Bassemir & Günther Gebhardt & Sascha Leyh, 2012, "Der Basiszinssatz in der Praxis der Unternehmensbewertung: Quantifizierung eines systematischen Bewertungsfehlers," Schmalenbach Journal of Business Research, Springer, volume 64, issue 6, pages 655-678, September, DOI: 10.1007/BF03372869.
• Bernhard Pellens & Kai Lehmann, 2012, "Managementprognosen und Analystenschätzungen — Eine deskriptive Analyse auf Basis der HDAX-Unternehmen," Schmalenbach Journal of Business Research, Springer, volume 64, issue 8, pages 873-892, December, DOI: 10.1007/BF03372874.