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

• Florin Mihai & Bogdan Stefan Ionescu & Iuliana Mariana Ionescu & Laura Tudoran, 2012, "It&C Applications In Cabinets Of Accounting Expertise: Theoretical And Empirical Exploration," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 14, pages 1-7.
• Diana MureÅŸan, 2012, "Retrospective Of Financial Reporting On Capital Market," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 14, pages 1-8.
• Dan Topor & Sorinel CăpuÅŸneanu & Alina PuÅ£an, 2012, "Evolution And Performance Analysis For Wine Entities In Romania," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 14, pages 1-9.
• Maria RADU, 2012, "Corporate Governance, Internal Audit and Environmental Audit - The Performance Tools in Romanian Companies," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 11, issue 1, pages 112-130, March.
• Stefan BUNEA & Marian SACARIN & Mihaela MINU, 2012, "Romanian Professional Accountants’ Perception on the Differential Financial Reporting for Small and Medium-Sized Enterprises," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 11, issue 1, pages 27-43, March.
• Ahmet TUREL & Asli TUREL & Belverd E. NEEDLES, Jr., 2012, "Financial Characteristics of High Performance Companies in Turkey: A Comparative Analysis of Stable Economy in the Financial Crisis Era," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 11, issue 1, pages 4-26, March.
• Pavel NASTASE & Simona Felicia UNCHIASU, 2012, "Assessment of the IT Governance Perception within the Romanian Business Environment," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 11, issue 1, pages 44-55, March.
• Andrei STANCIU & Florin MIHAI & Ofelia ALECA, 2012, "Social Networking as an Alternative Environment for Education," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 11, issue 1, pages 56-75, March.
• Nadia ALBU & Camelia Iuliana LUNGU, 2012, "A Profile of JAMIS Publications between 2006 and 2012. Reflections on the Journey towards Internationalization," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 11, issue 2, pages 141-162, June.
• Catalin Nicolae ALBU & Serban TOADER, 2012, "Bridging the Gap between Accounting Academic Research and Practice: Some Conjectures from Romania," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 11, issue 2, pages 163-173, June.
• Mihaela IONASCU & Ion IONASCU, 2012, "The Use of Accounting Information by Financial Analysts in Emergent Markets: The Case of Romania," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 11, issue 2, pages 174-186, June.
• Razvan NAN, 2012, "Comments on “The Use of Accounting Information by Financial Analysts in Emergent Markets: The Case of Romania”," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 11, issue 2, pages 187-190, June.
• Madalina GIRBINA & Mihaela MINU & Stefan BUNEA & Marian SACARIN, 2012, "Perceptions of Preparers from Romanian Banks Regarding IFRS Application," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 11, issue 2, pages 191-208, June.
• Andrei DOCHIA, 2012, "Comments on “Perceptions of Preparers from Romanian Banks Regarding IFRS Application”," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 11, issue 2, pages 209-212, June.
• Diana Elisabeta BALACIU & Victoria BOGDAN & Ioana Teodora MESTER & Dana GHERAI, 2012, "Empirical Evidences of Romanian Auditors’ Behavior Regarding Creative Accounting Practices," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 11, issue 2, pages 213-238, June.
• Tal LAHAV, 2012, "Comments on “Empirical Evidences of Romanian Auditors’ Behavior Regarding Creative Accounting Practices”," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 11, issue 2, pages 239-242, June.
• Costel ISTRATE, 2012, "Impact of IFRS on Romanian Accounting and Tax Rules for Fixed Tangibles Assets," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 11, issue 2, pages 243-263, June.
• Clemente KISS, 2012, "Comments on “Impact of IFRS on Romanian Accounting and Tax Rules for Fixed Tangibles Assets”," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 11, issue 2, pages 264-266, June.
• Ionel-Alin IENCIU, 2012, "The Relationship between Environmental Reporting and Corporate Governance Characteristics of Romanian Listed Entities," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 11, issue 2, pages 267-294, June.
• Gheorghita DIACONU, 2012, "Comments on “The Relationship between Environmental Reporting and Corporate Governance Characteristics of Romanian Listed Entities”," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 11, issue 2, pages 295-297, June.
• Selena AURELI & Federica SALVATORI, 2012, "An Investigation on Possible Links between Risk Management, Performance Measurement and Reward Schemes," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 11, issue 3, pages 306-334, September.
• Raida CHAKROUN & Hamadi MATOUSSI, 2012, "Determinants of the Extent of Voluntary Disclosure in the Annual Reports of the Tunisian Firms," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 11, issue 3, pages 335-370, September.
• Insaf OUERTANI & Salma DAMAK AYADI, 2012, "Auditor Engagement Decision: An Exploratory Study in the Tunisian Context," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 11, issue 3, pages 371-390, September.
• Iulia JIANU & Ionel JIANU, 2012, "The Told and Retold Story of Romanian Accounting," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 11, issue 3, pages 391-423, September.
• Ali. A. AL. ZOUBI & Naser. Y. AL. ZOUBI, 2012, "The Adequacy of Accounting Mandatory Disclosure under the Global Financial Crisis. A Field Study in Jordan," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 11, issue 3, pages 424-441, September.
• Uwalomwa UWUIGBE & Jimoh JAFARU & Anijesushola AJAYI, 2012, "Dividend Policy and Firm Performance: A Study of Listed Firms in Nigeria," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 11, issue 3, pages 442-454, September.
• Mihaela IONASCU, 2012, "Fair Value Measurements and Earnings Forecasts Accuracy: Evidence for Romanian Listed Companies," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 11, issue 4, pages 532-544, December.
• Adriana - Sofia DUMITRESCU, 2012, "Intangible Assets: Are These Resources Sufficiently Visible and Properly Controlled?," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 11, issue 4, pages 545-563, December.
• Gholamreza ZANDI & Alireza SHAHABI, 2012, "The Impact of Direct Benefits of Control on the Price Informative Value of Voluntary Information Disclosure: An Empirical Study of the Iranian Public Listed Companies," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 11, issue 4, pages 564-586, December.
• Xuguang Sheng & Orie Barron & Maya Thevenot, 2012, "Information Environment and the Cost of Capital: A New Approach," Working Papers, American University, Department of Economics, number 2012-12, DOI: 10.17606/8y8r-1225.
• Sezen Cubukcu, 2012, "A Situation Analysis Related To Ethics Education In Accordance With International Accounting Education Standards Board’S Regulations," Anadolu University Journal of Social Sciences, Anadolu University, volume 12, issue 1, pages 103-116, March.
• Emilia VASILE & Ion CROITORU & Daniela MITRAN, 2012, "Risk Management In The Financial And Accounting Activity," Internal Auditing & Risk Management, Athenaeum University of Bucharest, volume 1, issue 26, pages 13-24, March.
• Mariana MAN & Bogdan RAVAS & Maria MACRIS, 2012, "Environment Costs: Structure And Acknowledgement. Their Dynamics In Romania After The Integration Within The European Union," Internal Auditing & Risk Management, Athenaeum University of Bucharest, volume 2, issue 26, pages 62-85, June.
• Nistor Cristina Silvia & Cistea Andreea, 2012, "The Implications Of Economic Globalization On Accounting Case Study Of Romania," Economic Thought and Practice, Department of Economics and Business, University of Dubrovnik, volume 21, issue 1, pages 203-216, june.
• Diana Eerma & Peter Friedrich & Lorena Mosnja Skare, 2012, "A Standard Framework Of Social Accounting €“ The Possibilities Of Integration Into Traditional Accounting System Of Higher Education Institutions," Economic Thought and Practice, Department of Economics and Business, University of Dubrovnik, volume 21, issue 1, pages 279-314, june.
• Hrvoje Percevic & Mirjana Hladika, 2012, "The Impact Of Accounting Treatment Of Financial Instruments Subsequently Measured On The Financial Position And Profitability Of The Croatian Banking Sector," Economic Thought and Practice, Department of Economics and Business, University of Dubrovnik, volume 21, issue 2, pages 663-692, december.
• Bosko Katic & Jelena Vidovic, 2012, "Shortcomes Of Application Of Goverment Accounting In Medical Institutions €“ Example Of Zadar General Hospital," Economic Thought and Practice, Department of Economics and Business, University of Dubrovnik, volume 21, issue 2, pages 777-794, december.
• Liliana Fratini Passi, 2012, "E-invoicing, new trends in Italy and worldwide," BANCARIA, Bancaria Editrice, volume 2, pages 73-86, February.
• Liliana Fratini Passi, 2012, "E-invoicing and new processes and services in the Italian banking industry," BANCARIA, Bancaria Editrice, volume 10, pages 108-116, October.
• Erkki K. Laitinen, 2012, "Profitability, Growth, and Different Flow Ratio Concepts: Implications for Failing Firms," Review of Economics & Finance, Better Advances Press, Canada, volume 2, pages 112-130, November.
• Antonio Somoza Lopez, 2012, "Una aproximacion a la manipulacion de los resultados en las PYMES espanolas," Working Papers in Economics, Universitat de Barcelona. Espai de Recerca en Economia, number 276.
• Fanya Filipova, 2012, "Problems in Defining the Essence and Scope of Financial Accounting," Economic Thought journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 3, pages 116-137.
• Carmen Giorgiana Bonaci & Alin Ionel Ienciu & Razvan V. Mustata & Dumitru Matis, 2012, "The Particular Case Of Smes Regarding Financial Reporting And Accounting For Investment Property," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
• Ioan Pop, 2012, "Taxation, Internationalization And Fiscal Harmonization," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
• Bojan Đorđević & Mira Đorđević & Dragiša Stanujkić, 2012, "Investor Relations On The Internet: Analysis Of Companies On The Serbian Stock Market," Economic Annals, Faculty of Economics and Business, University of Belgrade, volume 57, issue 193, pages 113-136, April- Ju.
• Dejan Malinić & Vlade Milićević, 2012, "The Financial And Structural Capabilities Of Key Infrastructure Sectors In Serbia," Economic Annals, Faculty of Economics and Business, University of Belgrade, volume 57, issue 195, pages 7-42, October -.
• BADOI Mariana & BRINZA Diana, 2012, "Legal Considerations Regarding The Introduction And Implement Of The Proposed `Financial Transaction Tax` On Pension Funds. Impact On Transaction Costs," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, volume 0, issue 1, pages 75-81.
• Cristina Aurora BUNEA-BONTAS, 2012, "Theoretical And Practical Considerations Regarding The Cost Calculation Using Direct Costing," Management Strategies Journal, Constantin Brancoveanu University, volume 18, issue 4, pages 35-39.
• Jesse Edgerton, 2012, "Investment, accounting, and the salience of the corporate income tax," Working Papers, Oxford University Centre for Business Taxation, number 1230.
• Philippe Danjou, 2012, "Normes comptables et création de valeur," Revue d'économie financière, Association d'économie financière, volume 0, issue 2, pages 205-226.
• Didier Janci, 2012, "Pourquoi des politiques d'incitation à l'investissement de long terme ?," Revue d'économie financière, Association d'économie financière, volume 0, issue 4, pages 151-168.
• Michel Aglietta & Sandra Rigot, 2012, "Investisseurs à long terme, régulation financière et croissance soutenable," Revue d'économie financière, Association d'économie financière, volume 0, issue 4, pages 189-200.
• Teresa Duarte Atoche & Jos� �ngel P�rez L�pez & Jos� Antonio Cam��ez Ruiz, 2012, "Estudio de los gastos de I+D: un análisis empírico en el sector del automóvil," Estudios Gerenciales, Universidad Icesi.
• Fabián Leonardo Quinche Martín, 2012, "El potencial de los estudios retóricos en la investigación contable," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada.
• Jorge Alexander Rodríguez Otálora, 2012, "Apuntes de economía ortodoxa a la regulación contable, elementos para la comprensión y critica de las normas contables," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada.
• José Juan Déniz Mayor & María Concepción Verona Martel, 2012, "Modelos causales de indicadores en la información corporativa sobre sostenibilidad," Revista Criterio Libre, Universidad Libre - Sede Principal.
• Rauf Ibragimov & Ignacio Velez Pareja & Jospeh Tham, 2012, "Value Added to Invested Capital (VAIC): New Financial Performance Metric and Valuation Tool," Proyecciones Financieras y Valoración, Master Consultores, number 9600, May.
• Carlo Alberto Magni, 2012, "The Internal-Rate-of-Return approach and the AIRR paradigm: A refutation and a corroboration," Proyecciones Financieras y Valoración, Master Consultores, number 10084, Nov.
• Felipe Mejia-Pelaez, James W. Kolari Ignacio Velez-Pareja & Felipe Mejia-Pelaez & James W. Kolari, 2012, "Blind Man's Buff: On the Search of the Optimal Capital Structure," Proyecciones Financieras y Valoración, Master Consultores, number 10722, Aug.
• Lambrecht, Bart & Acharya, Viral, 2012, "A Theory of Income Smoothing When Insiders Know More Than Outsiders," CEPR Discussion Papers, Centre for Economic Policy Research, number 8729, Jan.
• 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, International Journal of Economics and Financial Issues, 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, International Review of Management and Marketing, 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, International Review of Management and Marketing, 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.
• 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 posledních dvacet let]," 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 účetní závěrce]," 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
  [Vypovídací schopnosti výkazů finančního účetnictví," 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.
• 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.