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

• Joshua Livnat & Stephen G. Ryan, 2012, "Assessing Inventory Management and Capacity Requirements Using Financial Reports," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 5, in: Itzhak Venezia & Zvi Wiener, "Bridging The Gaap Recent Advances in Finance and Accounting".
• Dan Galai & Yoram Landskroner & Alon Raviv & Zvi Wiener, 2012, "A Balance Sheet Approach for Sovereign Debt," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 6, in: Itzhak Venezia & Zvi Wiener, "Bridging The Gaap Recent Advances in Finance and Accounting".
• Meir Sokoler & Yoram Landskroner & Emanuel Barnea, 2012, "The Trade-off between Monetary and Financial Stability: Some Lessons from the 2007–2008 Crisis for Emerging Economies," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 7, in: Itzhak Venezia & Zvi Wiener, "Bridging The Gaap Recent Advances in Finance and Accounting".
• Stanley Baiman & Sasson Bar-Yosef & Bharat Sarath, 2012, "Bilateral Incentive Problems and the Form of Start-Up Financing," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 8, in: Itzhak Venezia & Zvi Wiener, "Bridging The Gaap Recent Advances in Finance and Accounting".
• Sasson Bar-Yosef & Annalisa Prencipe, 2012, "Time to Wait–Time to Invest: The Case of Trade Order Executions by Specialists on the NYSE," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 9, in: Itzhak Venezia & Zvi Wiener, "Bridging The Gaap Recent Advances in Finance and Accounting".
• Melissa Maisch & Fernando Zapatero, 2012, "The Optimal Term Structure of Debt Maturity," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 10, in: Itzhak Venezia & Zvi Wiener, "Bridging The Gaap Recent Advances in Finance and Accounting".
• Varouj A. Aivazian & Jeffrey L. Callen & David S. Gelb, 2012, "Unanticipated Growth, Tobin's Q, and Leverage," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 11, in: Itzhak Venezia & Zvi Wiener, "Bridging The Gaap Recent Advances in Finance and Accounting".
• Ewert, Ralf & Niemann, Reiner, 2012, "Steuern in Agency-Modellen: Mehrperioden- und Multi-Task-Strukturen," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 135.
• Henselmann, Klaus & Scherr, Elisabeth, 2012, "Content analysis of XBRL filings as an efficient supplement of bankruptcy prediction? Empirical evidence based on US GAAP annual reports," Working Papers in Accounting Valuation Auditing, Friedrich-Alexander University Erlangen-Nuremberg, Chair of Accounting and Auditing, number 2012-2.
• Cascino, Stefano & Gassen, Joachim, 2012, "Comparability effects of mandatory IFRS adoption," SFB 649 Discussion Papers, Humboldt University Berlin, Collaborative Research Center 649: Economic Risk, number 2012-009.
• Bischof, Jannis & Brüggemann, Ulf & Daske, Holger, 2012, "Fair value reclassifications of financial assets during the financial crisis," SFB 649 Discussion Papers, Humboldt University Berlin, Collaborative Research Center 649: Economic Risk, number 2012-010.
• Brüggemann, Ulf & Hitz, Jörg-Markus & Sellhorn, Thorsten, 2012, "Intended and unintended consequences of mandatory IFRS adoption: A review of extant evidence and suggestions for future research," SFB 649 Discussion Papers, Humboldt University Berlin, Collaborative Research Center 649: Economic Risk, number 2012-011.
• Hecker, Renate & Wild, Andreas, 2012, "The market effects of the German two-tier enforcement of financial reporting," Tübinger Diskussionsbeiträge, University of Tübingen, School of Business and Economics, number 334.
• Rohleder, Stephan & Rogler, Silvia, 2012, "Notwendigkeit der Ausschüttungssperre des § 268 Abs. 8 HGB: Eine empirische Untersuchung der Einzelabschlüsse der DAX 30 Unternehmen," Freiberg Working Papers, TU Bergakademie Freiberg, Faculty of Economics and Business Administration, number 2012/03.
• Schröder, David & Esterer, Florian, 2012, "A new measure of equity duration: The duration-based explanation of the value premium revisited," VfS Annual Conference 2012 (Goettingen): New Approaches and Challenges for the Labor Market of the 21st Century, Verein für Socialpolitik / German Economic Association, number 62077.
• Zinn, Benedikt & Spengel, Christoph, 2012, "Book-tax conformity: Empirical evidence from Germany," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 12-051.
• Moritz Renner, 2012, "Occupy the System! Societal Constitutionalism and Transnational Corporate Accounting," ZenTra Working Papers in Transnational Studies, ZenTra - Center for Transnational Studies, number 08 / 2012, Nov, revised Nov 2012.

2011

• Miloslav Janhuba, 2011, "Ternary bookkeeping by F. V. Ezerski (1836-1916)
  [Potrojné účetnictví F. V. Jezerského (1836-1916)]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2011, issue 1, pages 94-98, DOI: 10.18267/j.cfuc.100.
• Milan Hrdý, 2011, "Relation between Managerial Accounting and Corporate Finance from the Scientific and Pedagogical Point of View
  [Vztah manažerského účetnictví a podnikových financí z hlediska odborného i pedagogického]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2011, issue 2, pages 72-81, DOI: 10.18267/j.cfuc.106.
• Jana Skálová, 2011, "Accounting Regulation of Micro-entities at a Crossroads
  [Regulace účetnictví mikropodniků na rozcestí]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2011, issue 3, pages 79-92, DOI: 10.18267/j.cfuc.120.
• Marie Zelenková, 2011, "True and Fair View in Individual Financial Statements in Comparison of Consolidated Financial Statements after Elimination of Intragroup Sales
  [Srovnání věrného a poctivého obrazu individuální účetní závěrky oproti konsolidované při vyloučení vzáj," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2011, issue 3, pages 93-105, DOI: 10.18267/j.cfuc.122.
• Hana Březinová & Pavel Štohl, 2011, "Conservative Accounting of Receivables
  [Zásada opatrnosti v případě pohledávek]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2011, issue 3, pages 119-124, DOI: 10.18267/j.cfuc.127.
• Vladimír Zelenka, 2011, "Disclosure of Non-controlling Interests in the Statement of Financial Situation
  [Zveřejnění nekontrolních podílů v rozvaze]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2011, issue 3, pages 125-129, DOI: 10.18267/j.cfuc.129.
• Hana Vomáčková, 2011, "Accounting for Mergers and its Contemporary Problems in the Czech Republic
  [Účetnictví pro fúze a jeho současné problémy v České republice]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2011, issue 4, pages 16-31, DOI: 10.18267/j.cfuc.142.
• Jana Skálová, 2011, "Small Change in Czech Accounting Regulations or Big Change in Accounting Thought
  [Malá změna účetních předpisů nebo velká změna v účetním myšlení?]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2011, issue 4, pages 32-42, DOI: 10.18267/j.cfuc.144.
• David Procházka, 2011, "Proposals of a New Standard for Revenue Recognition: Open Issues
  [Otevřené otázky novelizace účetních standardů pro vykazování výnosů]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2011, issue 4, pages 43-51, DOI: 10.18267/j.cfuc.146.
• Artur Rutkouski, 2011, "Analysis of the Relationship between the Profitability of Customers and their Contribution to the Company's Financial Position
  [Analýza vztahů mezi ziskovostí zákazníků a jejich přínosem k finanční pozici podniku]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2011, issue 4, pages 106-118, DOI: 10.18267/j.cfuc.158.
• Jiří Hammer, 2011, "Activity Based Costing as Way to Streamline Government
  [Activity Based Costing jako cesta k zefektivnění veřejných financí]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2011, issue 4, pages 119-130, DOI: 10.18267/j.cfuc.160.
• Vladimír Zelenka, 2011, "Full Goodwill Based on the Cost of Acquisition vs. Full Goodwill Based on Value of Acquired Entity
  [Celkový goodwill založený na pořizovacích nákladech akvizice vs. celkový goodwill založený na hodnotě nabývané jednotky]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2011, issue 4, pages 131-141, DOI: 10.18267/j.cfuc.161.
• Libuše Müllerová, 2011, "Comparability Illusion
  [Iluze o srovnatelnosti]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2011, issue 4, pages 142-145, DOI: 10.18267/j.cfuc.163.
• Jindřiška Kouřilová & Zita Drábková, 2011, "Refer to Problems and Possibilities of the Activities of Audit in Present Terms with a View to Recognition of Fraud
  [K úloze a možnostem činnosti auditu v současných podmínkách se zaměřením na zjišťování podvodů]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2011, issue 4, pages 146-157, DOI: 10.18267/j.cfuc.165.
• Miloslav Janhuba, 2011, "What is Meant "Financial Records"
  [Co byla 'účetní evidence']," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2011, issue 4, pages 168-171, DOI: 10.18267/j.cfuc.168.
• Bohuslava Knapová, 2011, "Contemporary Approach of Owners and Managers to Environmental Costs and Externalities of Company Sustainable Development
  [Současný přístup vlastníků a manažerů k environmentálním nákladům a externalitám udržitelného rozvoje společnosti]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2011, issue 4, pages 172-178, DOI: 10.18267/j.cfuc.171.
• Dana Kovanicová, 2011, "Material Flow Cost Accounting in Czech Environment," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2011, issue 1, pages 7-18, DOI: 10.18267/j.efaj.36.
• Marcela Žárová, 2011, "Impact of IFRS on Deferred Taxes Methodology in the Czech Republic and comparison with IFRS for SMEs," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2011, issue 1, pages 19-38, DOI: 10.18267/j.efaj.37.
• Dana Dvořáková, 2011, "Fair Value Measurement in Financial Reporting," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2011, issue 1, pages 60-75, DOI: 10.18267/j.efaj.39.
• Bohumil Král & Libuše Šoljaková, 2011, "Harmonization of Requirements for Professional Competence of Managerial Accountants and Controllers," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2011, issue 3, pages 7-20, DOI: 10.18267/j.efaj.23.
• Hana Vomáčková, 2011, "Measurement Bases for Acquisitions and Mergers in Financial Accounting and in Commercial Law," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2011, issue 3, pages 21-37, DOI: 10.18267/j.efaj.24.
• Zbyněk Halíř, 2011, "Accounting System and Financial Performance Measurements," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2011, issue 3, pages 38-65, DOI: 10.18267/j.efaj.25.
• Jiřina Bokšová, 2011, "Measurement Issues of Financial Placement and Technical Provisions of Czech Insurance Companies," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2011, issue 3, pages 92-102, DOI: 10.18267/j.efaj.27.
• Bohuslava Knapová, 2011, "Economic Value Added and Its Benefit for Owners and Managers of the Czech Company," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2011, issue 3, pages 103-110, DOI: 10.18267/j.efaj.28.
• David Procházka & Cristina Procházková Ilinitchi, 2011, "The Theoretical Relationships among Foreign Direct Investments, Migration and IFRS Adoption," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2011, issue 4, pages 85-100, DOI: 10.18267/j.efaj.21.
• David Procházka, 2011, "The Role of Fair Value Measurement in the Recent Financial Crunch," Prague Economic Papers, Prague University of Economics and Business, volume 2011, issue 1, pages 71-88, DOI: 10.18267/j.pep.388.
• Jaroslav Wagner, 2011, "Měření výkonnosti - vývojové tendence 2. poloviny 20. století
  [Performance Measurement - Developing Tendencies of the Second Half of the 20th Century]," Politická ekonomie, Prague University of Economics and Business, volume 2011, issue 6, pages 775-793, DOI: 10.18267/j.polek.821.
• Michel Aglietta, 2011, "Risque systémique et politique macroprudentielle : une nouvelle responsabilité des banques centrales," Revue d'Économie Financière, Programme National Persée, volume 101, issue 1, pages 193-203, DOI: 10.3406/ecofi.2011.5998.
• Chouliaras VASILIOS & Bogas CHRISTOS G., 2011, "Greek banks in the Balkan countries: conclusion derived from analysis of their balance sheets," Scientific Bulletin - Economic Sciences, University of Pitesti, volume 10, issue 1, pages 28-41.
• Anne Grethe J. Pedersen, 2011, "Der Stakeholderdialog zwischen Regulierung und Rhetorik. Eine empirische Studie der dargestellten Dialogorientierung in deutschen und daenischen Geschaeftsberichten (Stakeholder Dialogue between Regulation and Rhetoric)," Zeitschrift für Wirtschafts- und Unternehmensethik - Journal for Business, Economics & Ethics, Rainer Hampp Verlag, volume 12, issue 1, pages 87-103.
• Jennifer Kunz & Annegret Quitmann, 2011, "Der Einfluss von Anreizsystemen auf die intrinsische Motivation (The Influence of Incentive Systems on Intrinsic Motivation)," Zeitschrift fuer Personalforschung. German Journal of Research in Human Resource Management, Rainer Hampp Verlag, volume 25, issue 1, pages 55-76.
• Alberto Benoldi & Claudio Sottoriva, 2011, "La Disciplina Della Redazione Del Bilancio Di Esercizo Delle Società Di Calcio. Confronto Con L’Esperienza Internazionale Ed Impatto Del C.D. «Financial Fair Play»," Rivista di Diritto ed Economia dello Sport, Centro di diritto e business dello Sport, volume 7, issue 1, pages 147-191, June.
• Gina Raluca Guse & Cornelia Dascalu & Chirata Caraiani & Camelia Iuliana Lungu & Florian Colceag, 2011, "Exploring Eco-Costs and Externalities Absorption Policies and Procedures in the Context of Global Warming," Romanian Economic Journal, Department of International Business and Economics from the Academy of Economic Studies Bucharest, volume 14, issue 40, pages 57-79, June.
• Ali Uyar & Ali Haydar Gungormus, 2011, "Professional Knowledge and Skills Required for Accounting Majors Who Intend to Become Auditors: Perceptions of External Auditors," Business and Economics Research Journal, Bursa Uludag University, Faculty of Economics and Administrative Sciences, volume 2, issue 3, pages 1-33.
• Gokhan Ozer & Emine Yilmaz, 2011, "Effects of Procedural Justice Perception, Budgetary Control Effectiveness and Ethical Work Climate on Propensity to Create Budgetary Slack," Business and Economics Research Journal, Bursa Uludag University, Faculty of Economics and Administrative Sciences, volume 2, issue 4, pages 1-1.
• Sait Y. Kaygusuz, 2011, "Target Costing for New Product Development Process," Business and Economics Research Journal, Bursa Uludag University, Faculty of Economics and Administrative Sciences, volume 2, issue 4, pages 1-19.
• Sami Karacan & Emre Ergin, 2011, "Intellectual Capital and Financial Performance in the Banking Sector," Business and Economics Research Journal, Bursa Uludag University, Faculty of Economics and Administrative Sciences, volume 2, issue 4, pages 1-73.
• Carlos Martins & Eduardo Sá e Silva, 2011, "Sistema De Normalização Contabilística - (Snc)," Working Papers, Universidade Portucalense, Centro de Investigação em Gestão e Economia (CIGE), number 20/2011, Sep.
• Jannis Bischof & Michael Ebert, 2011, "The Mixed Accounting Model under IAS 39: Current Impact on Bank Balance Sheets and Future Developments," Journal of Financial Transformation, Capco Institute, volume 31, pages 165-172.
• Luminiţa IONESCU, 2011, "Fraud, Corruption In The Private Sector And Internal Control Quality," Annals of Spiru Haret University, Economic Series, Universitatea Spiru Haret, volume 2, issue 1, pages 55-61.
• Aurelian Virgil BĂLUŢĂ, 2011, "Testing Components Of Rothbard’S Theory With The Current Information System," Annals of Spiru Haret University, Economic Series, Universitatea Spiru Haret, volume 2, issue 1, pages 121-126.
• Eugeniu Turlea & Floarea GEORGESCU, 2011, "The Treasury Analysis Based On The Financial Rates, A Method Of Assessing The Profitability And Efficiency Of The Economic Agents," Annals of Spiru Haret University, Economic Series, Universitatea Spiru Haret, volume 2, issue 2, pages 11-17.
• Florin COMAN, 2011, "The Role Of Accounting In The Evolution Of The Romanian Economy," Annals of Spiru Haret University, Economic Series, Universitatea Spiru Haret, volume 2, issue 2, pages 57-66.
• Cicilia IONESCU IONESCU & Lucian Dorel Ilincuta, 2011, "International Financial Reporting Standards For Smes," Annals of Spiru Haret University, Economic Series, Universitatea Spiru Haret, volume 2, issue 2, pages 165-171.
• Mariana MAN & Liana GADAU, 2011, "Green Accounting – A New Dimension In The Performance And Activity Reporting Of The Enterprise," Annals of Spiru Haret University, Economic Series, Universitatea Spiru Haret, volume 2, issue 2, pages 149-158.
• Luminiţa IONESCU & Mary POWER, 2011, "Internal Control, Corruption And Money Laundering," Annals of Spiru Haret University, Economic Series, Universitatea Spiru Haret, volume 2, issue 3, pages 91-97.
• Aurelia Stefanescu, 2011, "Difficulties In Recognizing Into Accounting And Financial Reporting The Information On Stocks Into The Public Sector Entities In Romania," International Conference Modern Approaches in Organisational Management and Economy, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, volume 5, issue 1, pages 573-579, November.
• Radojko LUKIC, 2011, "The Effect of Private Brands on Business Performance in Retail," Economia. Seria Management, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, volume 14, issue 1, pages 25-39, June.
• Florinel Marian SGARDEA & Elena Monica SABAU & Mihai VUTA, 2011, "The Importance of Management Control in Monitoring the Pharmaceutical Industry Performance for Competitive Advantage," Economia. Seria Management, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, volume 14, issue 2, pages 465-472, December.
• Paolo RICCI, 2011, "Short Notes about Financial Reporting in Italian Family Businesses," REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, volume 12, issue 1, pages 73-83, March.
• Guido MIGLIACCIO, 2011, "Aspects of Communication and Reporting in Italian Public Administration: Considerations about Recent Innovations," REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, volume 12, issue 4, pages 640-650, October.
• Violeta SACUI & Diana Claudia SALA, 2011, "The Intangible Assets Investments: Accounting Treatment and Risks for Capital Investors and Management," REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, volume 12, issue 4, pages 673-682, October.
• Tak ISA, 2011, "Impacts and Losses Caused By the Fraudulent and Manipulated Financial Information on Economic Decisions," REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, volume 12, issue 5, pages 929-939, December.
• Rolf Uwe Fülbier & Manuel Weller, 2011, "A Glance at German Financial Accounting Research between 1950 and 2005: A Publication and Citation Analysis," Schmalenbach Business Review (sbr), LMU Munich School of Management, volume 63, issue 1, pages 2-33, January.
• Andreas Hoffjan & Sebastian Lührs & Anja Kolburg, 2011, "Cost Transparency in Supply-Chains: Demystification of the Cooperation Tenet," Schmalenbach Business Review (sbr), LMU Munich School of Management, volume 63, issue 3, pages 230-251, July.
• Angela Broju (Petcu) & Lia Dorica Hususan (Dogaru), 2011, "General Arguments Concerning Financial Audit And Related Services," Journal of Academic Research in Economics, Spiru Haret University, Faculty of Accounting and Financial Management Constanta, volume 3, issue 3 (Novemb, pages 529-533.
• Dumitru Gheorghe, 2011, "The Accounting Information Quality Concept," Journal of Academic Research in Economics, Spiru Haret University, Faculty of Accounting and Financial Management Constanta, volume 3, issue 3 (Novemb, pages 559-569.
• Georgiana Susmanschi, 2011, "Internal Audit And Whistleblowing," Journal of Academic Research in Economics, Spiru Haret University, Faculty of Accounting and Financial Management Constanta, volume 3, issue 3 (Novemb, pages 636-640.
• John Dickhaut & Radhika Lunawat & Kira Pronin & Jack Stecher, 2011, "Decision making and trade without probabilities," Economic Theory, Springer;Society for the Advancement of Economic Theory (SAET), volume 48, issue 2, pages 275-288, October, DOI: 10.1007/s00199-011-0644-4.
• Douglas J. Skinner & Eugene Soltes, 2011, "What do dividends tell us about earnings quality?," Review of Accounting Studies, Springer, volume 16, issue 1, pages 1-28, March, DOI: 10.1007/s11142-009-9113-8.
• Michael S. Drake & Linda A. Myers, 2011, "Analysts’ accrual-related over-optimism: do analyst characteristics play a role?," Review of Accounting Studies, Springer, volume 16, issue 1, pages 59-88, March, DOI: 10.1007/s11142-009-9118-3.
• James M. Wahlen & Matthew M. Wieland, 2011, "Can financial statement analysis beat consensus analysts’ recommendations?," Review of Accounting Studies, Springer, volume 16, issue 1, pages 89-115, March, DOI: 10.1007/s11142-010-9124-5.
• Sattar A. Mansi & William F. Maxwell & Darius P. Miller, 2011, "Analyst forecast characteristics and the cost of debt," Review of Accounting Studies, Springer, volume 16, issue 1, pages 116-142, March, DOI: 10.1007/s11142-010-9127-2.
• Jong-Hag Choi & Linda A. Myers & Yoonseok Zang & David A. Ziebart, 2011, "Do management EPS forecasts allow returns to reflect future earnings? Implications for the continuation of management’s quarterly earnings guidance," Review of Accounting Studies, Springer, volume 16, issue 1, pages 143-182, March, DOI: 10.1007/s11142-010-9131-6.
• Rui Ge & Clive Lennox, 2011, "Do acquirers disclose good news or withhold bad news when they finance their acquisitions using equity?," Review of Accounting Studies, Springer, volume 16, issue 1, pages 183-217, March, DOI: 10.1007/s11142-010-9139-y.
• Juan Manuel García Lara & Beatriz García Osma & Fernando Penalva, 2011, "Conditional conservatism and cost of capital," Review of Accounting Studies, Springer, volume 16, issue 2, pages 247-271, June, DOI: 10.1007/s11142-010-9133-4.
• Sudhakar Balachandran & Partha Mohanram, 2011, "Is the decline in the value relevance of accounting driven by increased conservatism?," Review of Accounting Studies, Springer, volume 16, issue 2, pages 272-301, June, DOI: 10.1007/s11142-010-9137-0.
• Eli Amir & Itay Kama & Joshua Livnat, 2011, "Conditional versus unconditional persistence of RNOA components: implications for valuation," Review of Accounting Studies, Springer, volume 16, issue 2, pages 302-327, June, DOI: 10.1007/s11142-010-9138-z.
• Thomas Pfeiffer & Ulf Schiller & Joachim Wagner, 2011, "Cost-based transfer pricing," Review of Accounting Studies, Springer, volume 16, issue 2, pages 219-246, June, DOI: 10.1007/s11142-011-9140-0.
• Jeffrey J. Burks, 2011, "Discussion of: The option market’s anticipation of information content in earnings announcements," Review of Accounting Studies, Springer, volume 16, issue 3, pages 620-629, September, DOI: 10.1007/s11142-011-9145-8.
• Steven J. Monahan, 2011, "Discussion of “Using earnings forecasts to simultaneously estimate firm-specific cost of equity and long-term growth”," Review of Accounting Studies, Springer, volume 16, issue 3, pages 458-463, September, DOI: 10.1007/s11142-011-9146-7.
• Stephen Lok & Scott Richardson, 2011, "Credit markets and financial information," Review of Accounting Studies, Springer, volume 16, issue 3, pages 487-500, September, DOI: 10.1007/s11142-011-9147-6.
• Nerissa C. Brown & Michael D. Kimbrough, 2011, "Intangible investment and the importance of firm-specific factors in the determination of earnings," Review of Accounting Studies, Springer, volume 16, issue 3, pages 539-573, September, DOI: 10.1007/s11142-011-9151-x.
• Robert J. Resutek, 2011, "Discussion of “How well do investors understand loss persistence?”," Review of Accounting Studies, Springer, volume 16, issue 3, pages 668-678, September, DOI: 10.1007/s11142-011-9154-7.
• Lakshmanan Shivakumar & Oktay Urcan & Florin P. Vasvari & Li Zhang, 2011, "The debt market relevance of management earnings forecasts: evidence from before and during the credit crisis," Review of Accounting Studies, Springer, volume 16, issue 3, pages 464-486, September, DOI: 10.1007/s11142-011-9155-6.
• Mary Brooke Billings & Robert Jennings, 2011, "The option market’s anticipation of information content in earnings announcements," Review of Accounting Studies, Springer, volume 16, issue 3, pages 587-619, September, DOI: 10.1007/s11142-011-9156-5.
• Kevin Ke Li, 2011, "How well do investors understand loss persistence?," Review of Accounting Studies, Springer, volume 16, issue 3, pages 630-667, September, DOI: 10.1007/s11142-011-9157-4.
• Alexander Nekrasov & Maria Ogneva, 2011, "Using earnings forecasts to simultaneously estimate firm-specific cost of equity and long-term growth," Review of Accounting Studies, Springer, volume 16, issue 3, pages 414-457, September, DOI: 10.1007/s11142-011-9159-2.
• Jeong-Bon Kim & Judy S. L. Tsui & Cheong H. Yi, 2011, "The voluntary adoption of International Financial Reporting Standards and loan contracting around the world," Review of Accounting Studies, Springer, volume 16, issue 4, pages 779-811, December, DOI: 10.1007/s11142-011-9148-5.
• Ying Cao & Linda A. Myers & Theodore Sougiannis, 2011, "Does earnings acceleration convey information?," Review of Accounting Studies, Springer, volume 16, issue 4, pages 812-842, December, DOI: 10.1007/s11142-011-9150-y.
• Richard Frankel & Sarah McVay & Mark Soliman, 2011, "Non-GAAP earnings and board independence," Review of Accounting Studies, Springer, volume 16, issue 4, pages 719-744, December, DOI: 10.1007/s11142-011-9166-3.
• Zining Li & Pervin K. Shroff & Ramgopal Venkataraman & Ivy Xiying Zhang, 2011, "Causes and consequences of goodwill impairment losses," Review of Accounting Studies, Springer, volume 16, issue 4, pages 745-778, December, DOI: 10.1007/s11142-011-9167-2.
• Gonn Weide & Andreas Hoffjan & Pascal Nevries & Rouven Trapp, 2011, "Organisatorisch-personelle Auswirkungen einer Integration des Rechnungswesens–eine empirische Analyse," Schmalenbach Journal of Business Research, Springer, volume 63, issue 1, pages 63-86, February, DOI: 10.1007/BF03372844.
• Sören Agne & Andreas Hoffjan & Heinz-Werner Ufer, 2011, "Zur Interdependenz von Regulierung und interner Unternehmensrechnung — Netzübergänge im Rahmen der Anreizregulierung," Schmalenbach Journal of Business Research, Springer, volume 63, issue 3, pages 278-302, May, DOI: 10.1007/BF03377363.
• Elmar Gerum & Sascha H. Mölls & Chunqian Shen, 2011, "Kapitalmarktorientierte Rechnungslegung in Deutschland zwischen Anspruch und Realität — Theorie und Empirie," Schmalenbach Journal of Business Research, Springer, volume 63, issue 6, pages 534-577, September, DOI: 10.1007/BF03372852.
• Jan Faßhauer & Martin Glaum & Tobias Keller & Donna L. Street, 2011, "Erfassungsmethoden für versicherungsmathematische Gewinne und Verluste nach IAS 19: Motive der Wahl-rechtsentscheidung europäischer Unternehmen," Schmalenbach Journal of Business Research, Springer, volume 63, issue 8, pages 774-809, December, DOI: 10.1007/BF03372860.
• Theofanis Karagiorgos & George Drogalas & Nikolaos Giovanis, 2011, "Evaluation of the Effectiveness of Internal Audit in Greek Hotel Business," International Journal of Business and Economic Sciences Applied Research (IJBESAR), Democritus University of Thrace (DUTH), Kavala Campus, Greece, volume 4, issue 1, pages 19-34, March.
• Vasilios-Christos Naoum & Nicos Sykianakis & Christos Tzovas, 2011, "The perceptions of managers of Greek firms regarding the Costs and Benefits ensuing from the adoption of International Financial Reporting Standards in Greece," International Journal of Business and Economic Sciences Applied Research (IJBESAR), Democritus University of Thrace (DUTH), Kavala Campus, Greece, volume 4, issue 3, pages 59-74, December.
• Paul Van Hulzen & Laura Alfonso & Georgios Georgakopoulos & Ioannis Sotiropoulos, 2011, "Amortisation Versus Impairment of Goodwill and Accounting Quality," International Journal of Business and Economic Sciences Applied Research (IJBESAR), Democritus University of Thrace (DUTH), Kavala Campus, Greece, volume 4, issue 3, pages 93-118, December.
• De Waegenaere, A.M.B. & Wielhouwer, J.L., 2011, "On the effects of the degree of discretion in reporting managerial performance," Other publications TiSEM, Tilburg University, School of Economics and Management, number 32838301-3c63-414a-92a4-4.
• De Waegenaere, A.M.B. & Wielhouwer, J.L., 2011, "Dynamic tax depreciation strategies," Other publications TiSEM, Tilburg University, School of Economics and Management, number fab30336-6e99-4489-96f4-2.
• Nino Serdarevic, 2011, "Accounting Policies And Financial Analysis Interdependences - Empirical Evidence," Economic Review: Journal of Economics and Business, University of Tuzla, Faculty of Economics, volume 9, issue 1, pages 17-30, June.
• Josep Mª Argilés Bosch & Josep García Blandón, 2011, "The influence of size on cost behaviour associated with tactical and operational flexibility," Estudios de Economia, University of Chile, Department of Economics, volume 38, issue 2 Year 20, pages 419-455, December.
• Mouhcine Tallaki & Enrico Bracci, 2011, "Management Control Systems and the National Culture," Working Papers, University of Ferrara, Department of Economics, number 201118, Nov.
• Francesco Badia & Elena Borin, 2011, "Performance Measurement Systems in Theatres: The Case of the Municipal Theatre of Ferrara," Working Papers, University of Ferrara, Department of Economics, number 201120, Nov.
• Esteban Segundo Martínez Salinas, 2011, "Government accounting in Colombia: Analysis of accounting practices at local health funds," Economía, Instituto de Investigaciones Económicas y Sociales (IIES). Facultad de Ciencias Económicas y Sociales. Universidad de Los Andes. Mérida, Venezuela, volume 36, issue 32, pages 37-66, july-dece.
• Pierre Dehez & Daniela Tellone, 2011, "Data games: Sharing public goods with exclusion," Working Papers of BETA, Bureau d'Economie Théorique et Appliquée, UDS, Strasbourg, number 2011-04.
• Germán López-Espinosa & Antonio Moreno & Fernando Pérez de Gracia, 2011, "Banks Net Interest Margin in the 2000s: A Macro-Accounting International Perspective," Faculty Working Papers, School of Economics and Business Administration, University of Navarra, number 11/11, Oct.
• Cristiana BOGDÄ‚NOIU, 2011, "Bases For Managerial Accounting And Cost Calculation," Journal of Applied Economic Sciences, Spiru Haret University, Faculty of Financial Management and Accounting Craiova, volume 6, issue 3(17)/ Fa, pages 211-221.
• Mădălina MIHÄ‚ILÄ‚, 2011, "Costs Management €“ Impact In Decision Making," Journal of Applied Economic Sciences, Spiru Haret University, Faculty of Financial Management and Accounting Craiova, volume 6, issue 4(18)/ Wi, pages 304-307.
• Mihaela POPA, 2011, "Optimization Of Fiscal Costs €“ The Subtle Line Between Legal And Illegal," Journal of Applied Economic Sciences, Spiru Haret University, Faculty of Financial Management and Accounting Craiova, volume 6, issue 4(18)/ Wi, pages 318-325.
• Lars F. WIECHEN, 2011, "Contingent Consideration ? The New Valuation Challenge under IFRS 3 (rev. 2008)," The Valuation Journal, The National Association of Authorized Romanian Valuers, volume 6, issue 1, pages 18-19.
• Sergei Vasilievich CHEREMUSHKIN, 2011, "How to Ensure Consistency between Discount Rates and Cash Flows?," The Valuation Journal, The National Association of Authorized Romanian Valuers, volume 6, issue 2, pages 4-45.
• Carlo Bagnoli & Giulia Redigolo, 2011, "Il livello di disclosure volontaria del modello di business all’interno del prospetto informativo di quotazione," Note di Ricerca, Venice School of Management - Department of Management, Università Ca' Foscari Venezia, number 2, Jun.
• Heinrichs, Nicolas & Hess, Dieter & Homburg, Carsten & Lorenz, Michael & Sievers, Soenke, 2011, "Extended dividend, cash flow and residual income valuation models: Accounting for deviations from ideal conditions," CFR Working Papers, University of Cologne, Centre for Financial Research (CFR), number 11-11.
• Freixas, Xavier & Laux, Christian, 2011, "Disclosure, transparency, and market discipline," CFS Working Paper Series, Center for Financial Studies (CFS), number 2011/11.
• Müller, Hans Christian, 2011, "Forecast Errors in Undisclosed Management Sales Forecasts: The Disappearance of the Overoptimism Bias," DICE Discussion Papers, Heinrich Heine University Düsseldorf, Düsseldorf Institute for Competition Economics (DICE), number 40.
• Klotz, Michael, 2011, "Regelwerke der IT-Compliance - Klassifikation und Übersicht. Teil 1: Rechtliche Regelwerke," SIMAT Arbeitspapiere, Hochschule Stralsund, Stralsund Information Management Team (SIMAT), number 03-11-011.
• Müller, Hans Christian, 2011, "Forecast Errors in Undisclosed Management Sales Forecasts: The Disappearance of the Overoptimism Bias," VfS Annual Conference 2011 (Frankfurt, Main): The Order of the World Economy - Lessons from the Crisis, Verein für Socialpolitik / German Economic Association, number 48683.
• Hervé Stolowy, 2011, "An explanation of the nature of internally generated goodwill based on aggregation of interacting assets," Post-Print, HAL, number hal-00578320, Feb.
• Dragos Zelinschi & Yves Levant & Nicolas Berland, 2011, "Les motivations au découplage, au-delà de la seule quête de légitimité, l'exemple de l'introduction de l'IFRS 8," Post-Print, HAL, number hal-00650596, May.
• Jean-François Casta & Luc Paugam & Hervé Stolowy, 2011, "An Explanation of the Nature of Internally Generated Goodwill based on Aggregation of Interacting Assets," Post-Print, HAL, number hal-00679995, May.
• Jean-François Casta & Luc Paugam & Nicole Stolowy, 2011, "An explanation of the nature of internally generated goodwill based on aggregation of interacting assets," Post-Print, HAL, number hal-00679996, May.
• Jean-François Casta & Luc Paugam & Hervé Stolowy, 2011, "An explanation of the nature of internally generated goodwill based on aggregation of interacting assets," Post-Print, HAL, number hal-00679997, May.
• Nadia Loukil & Ouidad Yousfi, 2011, "Firm's Information Environment and Stock Liquidity : Evidence from Tunisian Context," Post-Print, HAL, number hal-00813921, DOI: 10.1108/20421161211196111.
• Jean-François Casta & Luc Paugam & Hervé Stolowy, 2011, "Non-additivity in accounting valuation: Internally generated goodwill as an aggregation of interacting assets," Post-Print, HAL, number halshs-00541525, Apr.
• Karthik Ramanna, 2011, "The international politics of IFRS harmonization," Harvard Business School Working Papers, Harvard Business School, number 11-132, Jun, revised Oct 2012.
• Susan Machuga & Karen Teitel & R. Pfeiffer & E. Wu, 2011, "Explaining the Surprising Performance of Whisper Forecasts of Earnings," Working Papers, College of the Holy Cross, Department of Economics, number 1116, Dec.
• Lourdes Jerez Barroso, 2011, "Base imponible y neutralidad del Impuesto de Sociedades: alternativas y experiencias," Hacienda Pública Española / Review of Public Economics, IEF, volume 197, issue 2, pages 113-146, June.
• Sorinel Capusneanu & Dan Topor & Letitia-Maria Rof, 2011, "General Implementation Stages of the ABC Method in the Small and Medium-Sized Enterprises," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, volume 1, issue 1, pages 43-50, November.
• Hakan Koc & Demet Kurtbas, 2011, "The Relationship between Mobbing the Academics are Exposed to and the Organizational Commitment: A Study in the Public and Private Universities," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, volume 1, issue 2, pages 16-32, December.
• Dan Ioan Topor & Alina Putan & Sorinel Capusneanu, 2011, "The Role of Management Accounting in Providing Information for Making Decision Within an Entity," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, volume 1, issue 2, pages 56-66, December.
• Mehrdad Salehi, 2011, "Consumer Buying Behavior Towards Online Shopping Stores in Malaysia," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, volume 1, issue 2, pages 67-76, December.
• Susan Rhame & Robert Walsh, 2011, "The Sensitivity Of Common Horizontal Equity Measures To Variations In Omitted Income," Accounting & Taxation, The Institute for Business and Finance Research, volume 3, issue 1, pages 81-89.
• Wei Zhou & Hui Zhou, 2011, "Financial Accounting Regulation And Executive Compensation Design," Accounting & Taxation, The Institute for Business and Finance Research, volume 3, issue 1, pages 91-101.
• Rogelio J. Cardona, 2011, "Revisiting The Relationship Between Option Expensing And Stock Returns," Accounting & Taxation, The Institute for Business and Finance Research, volume 3, issue 2, pages 1-16.
• Anne B. Fosbre & Ellen M. Kraft, & Paul B. Fosbre,, 2011, "Us Adoption Of Ifrs May Help To Jumpstart The Us Economy," Accounting & Taxation, The Institute for Business and Finance Research, volume 3, issue 2, pages 109-118.
• Luciana Spica Almilia, 2011, "Value Relevance Of Accounting Information Using An Error Correction Model," Accounting & Taxation, The Institute for Business and Finance Research, volume 3, issue 2, pages 119-131.
• Abdulkareem Alzarouni & Khaled Aljifri & Chew Ng & Mohammad Iqbal Tahir, 2011, "The Usefulness Of Corporate Financial Reports: Evidence From The United Arab Emirates," Accounting & Taxation, The Institute for Business and Finance Research, volume 3, issue 2, pages 17-37.
• Ganna Demydyuk, 2011, "Optimal Financial Key Performance Indicators: Evidence From The Airline Industry," Accounting & Taxation, The Institute for Business and Finance Research, volume 3, issue 2, pages 39-51.
• Jacek Welc, 2011, "Mean-Reversion Of Net Profitability Among Polish Public Companies," Accounting & Taxation, The Institute for Business and Finance Research, volume 3, issue 2, pages 53-64.
• Mishari M. Alfaraih & Faisal S. Alanezi, 2011, "Does Voluntary Disclosure Level Affect The Value Relevance Of Accounting Information?," Accounting & Taxation, The Institute for Business and Finance Research, volume 3, issue 2, pages 65-84.
• Kenton B. Walker & Gary M. Fleischman & Eric N. Johnson, 2011, "Perceptions Of Management Accounting Services," Global Journal of Business Research, The Institute for Business and Finance Research, volume 5, issue 1, pages 111-123.
• Albert D. Spalding, Jr, 2011, "Mark-To-Market And The Widening Gap Between Financial And Tax Accounting," Global Journal of Business Research, The Institute for Business and Finance Research, volume 5, issue 1, pages 125-137.
• Rogelio J. Cardona, 2011, "Changes In Equity Compensation Plans: Evidence From The U.S. Capital Markets," Global Journal of Business Research, The Institute for Business and Finance Research, volume 5, issue 2, pages 41-52.
• Peter Harris & Paul R. Kutasovic, 2011, "Did Exit Pricing Under Fasb 157 Contribute To The Subprime Mortgage Crisis?," Global Journal of Business Research, The Institute for Business and Finance Research, volume 5, issue 2, pages 97-104.
• Önder Kaymaz & Yasemin Zengin KaraibrahimoÄŸlu, 2011, "Early Observations On The Quality Of Ifrs Reports: Evidence From Turkey," Global Journal of Business Research, The Institute for Business and Finance Research, volume 5, issue 3, pages 27-40.
• Peter Harris, 2011, "Should Last In First Out Inventory Valuation Methods Be Eliminated?," Global Journal of Business Research, The Institute for Business and Finance Research, volume 5, issue 4, pages 53-67.
• Francisco Sousa Fernandez & María Mercedes Carro Arana, 2011, "Eps Differences Using Different Earnings Measurement Methods Evidence From Spain," Global Journal of Business Research, The Institute for Business and Finance Research, volume 5, issue 4, pages 69-81.
• I Putu Sugiartha Sanjaya, 2011, "The Influence Of Ultimate Ownership On Earnings Management: Evidence From Indonesia," Global Journal of Business Research, The Institute for Business and Finance Research, volume 5, issue 5, pages 61-69.
• Önder Kaymaz & Özgür Kaymaz, 2011, "Using Deposit Interest Rates In Setting Loan Interest Rates: Evidence From Turkey," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, volume 5, issue 3, pages 45-53.
• Siti Mariana Taliyang & Rohaida Abdul Latif & Nurul Huda Mustafa, 2011, "The Determinants Of Intellectual Capital Disclosure Among Malaysian Listed Companies," International Journal of Management and Marketing Research, The Institute for Business and Finance Research, volume 4, issue 3, pages 25-33.
• Sebastian Brauer & Carl-Friedrich Leuschner & Frank Westermann, 2011, "Does the Introduction of IFRS Change the Timeliness of Loss Recognition? Evidence from German Firms," IEER Working Papers, Institute of Empirical Economic Research, Osnabrueck University, number 87, Oct.
• Ildikó Réka CARDOS & Stefan PETE, 2011, "Activity-based Costing (ABC) and Activity-based Management(ABM)Implementation – Is This the Solution for Organizations to Gain Profitability?," Romanian Journal of Economics, Institute of National Economy, volume 32, issue 1(41), pages 151-168, June.
• Cristina-Ionela Fadur, 2011, "Intangible Assets – An Open Issue," CES Working Papers, Centre for European Studies, Alexandru Ioan Cuza University, volume 3, issue 4, pages 508-514, December.
• Watanabe, Mariko & Yanagawa, Noriyuki, 2011, "Ex ante bargaining and ex post enforcement in trade credit supply: theory and evidence from China," IDE Discussion Papers, Institute of Developing Economies, Japan External Trade Organization(JETRO), number 279, Feb.
• Mark Bagnoli & Hsin-Tsai Liu & Susan Watts, 2011, "Family firms, debtholder–shareholder agency costs and the use of covenants in private debt," Annals of Finance, Springer, volume 7, issue 4, pages 477-509, November, DOI: 10.1007/s10436-009-0127-9.
• Erkki Laitinen, 2011, "Assessing viability of Finnish reorganization and bankruptcy firms," European Journal of Law and Economics, Springer, volume 31, issue 2, pages 167-198, April, DOI: 10.1007/s10657-009-9136-4.
• Stergios Leventis & Panagiotis Dimitropoulos & Asokan Anandarajan, 2011, "Loan Loss Provisions, Earnings Management and Capital Management under IFRS: The Case of EU Commercial Banks," Journal of Financial Services Research, Springer;Western Finance Association, volume 40, issue 1, pages 103-122, October, DOI: 10.1007/s10693-010-0096-1.
• Fatima Alali & Bikki Jaggi, 2011, "Earnings versus capital ratios management: role of bank types and SFAS 114," Review of Quantitative Finance and Accounting, Springer, volume 36, issue 1, pages 105-132, January, DOI: 10.1007/s11156-010-0173-4.
• Asokan Anandarajan & Bill Francis & Iftekhar Hasan & Kose John, 2011, "Value relevance of banks: global evidence," Review of Quantitative Finance and Accounting, Springer, volume 36, issue 1, pages 33-55, January, DOI: 10.1007/s11156-010-0170-7.
• Mohamed Elbannan, 2011, "Accounting and stock market effects of international accounting standards adoption in an emerging economy," Review of Quantitative Finance and Accounting, Springer, volume 36, issue 2, pages 207-245, February, DOI: 10.1007/s11156-010-0176-1.
• Jeff Boone & Inder Khurana & K. Raman, 2011, "Investor pricing of CEO equity incentives," Review of Quantitative Finance and Accounting, Springer, volume 36, issue 3, pages 417-435, April, DOI: 10.1007/s11156-010-0183-2.
• Mariarosaria Agostino & Danilo Drago & Damiano Silipo, 2011, "The value relevance of IFRS in the European banking industry," Review of Quantitative Finance and Accounting, Springer, volume 36, issue 3, pages 437-457, April, DOI: 10.1007/s11156-010-0184-1.
• Tsung-Kang Chen & Hsien-Hsing Liao & Chia-Wu Lu, 2011, "A flow-based corporate credit model," Review of Quantitative Finance and Accounting, Springer, volume 36, issue 4, pages 517-532, May, DOI: 10.1007/s11156-010-0186-z.
• Huong Higgins, 2011, "Forecasting stock price with the residual income model," Review of Quantitative Finance and Accounting, Springer, volume 36, issue 4, pages 583-604, May, DOI: 10.1007/s11156-010-0187-y.
• Derek Oler & James Waegelein, 2011, "Can long-term performance plans mitigate the negative effects of stock consideration and high cash for acquirers?," Review of Quantitative Finance and Accounting, Springer, volume 37, issue 1, pages 63-86, July, DOI: 10.1007/s11156-010-0195-y.
• Xu Li, 2011, "Behavioral theories and the pricing of IPOs’ discretionary current accruals," Review of Quantitative Finance and Accounting, Springer, volume 37, issue 1, pages 87-104, July, DOI: 10.1007/s11156-010-0196-x.
• James Bannister & Harry Newman & Joseph Weintrop, 2011, "Tests for relative performance evaluation based on assumptions derived from proxy statement disclosures," Review of Quantitative Finance and Accounting, Springer, volume 37, issue 2, pages 127-148, August, DOI: 10.1007/s11156-010-0198-8.
• Benjamas Jirasakuldech & Donna Dudney & Thomas Zorn & John Geppert, 2011, "Financial disclosure, investor protection and stock market behavior: an international comparison," Review of Quantitative Finance and Accounting, Springer, volume 37, issue 2, pages 181-205, August, DOI: 10.1007/s11156-010-0200-5.
• L. Gil-Alana & R. Iniguez-Sanchez & G. Lopez-Espinosa, 2011, "Endogenous problems in cross-sectional valuation models based on accounting information," Review of Quantitative Finance and Accounting, Springer, volume 37, issue 2, pages 245-265, August, DOI: 10.1007/s11156-010-0203-2.
• José Curto & José Pinto & Ana Morais & Isabel Lourenço, 2011, "The heteroskedasticity-consistent covariance estimator in accounting," Review of Quantitative Finance and Accounting, Springer, volume 37, issue 4, pages 427-449, November, DOI: 10.1007/s11156-010-0212-1.
• Xiaowen Jiang, 2011, "The smoothing of pension expenses: a panel analysis," Review of Quantitative Finance and Accounting, Springer, volume 37, issue 4, pages 451-476, November, DOI: 10.1007/s11156-010-0213-0.
• Gheorghe Lepadatu & Vasile Bleotu & Doina Maria Tilea, 2011, "Developments in the Romanian Accounting System Architecture Due to the Phenomenon of Globalization of Economies and European Integration," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 3, issue 1-2, pages 13-19, March-Jun.
• VIOREL Batca & Corina Graziella Dumitru, 2011, "Resumptions and Developments Regarding The Aactivity Based Costing Method," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 3, issue 1-2, pages 87-95, March-Jun.
• Gheorghe Lepadatu, 2011, "Disaggregated Financial-Accounting Information for Users (Concrete Measures to Improve International Financial Reporting)," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 3, issue 3-4, pages 18-22, September.
• Akinobu Shuto & Takuya Iwasaki, 2011, "Stable Shareholdings, the Decision Horizon Problem, and Patterns of Earnings Management," Discussion Paper Series, Research Institute for Economics & Business Administration, Kobe University, number DP2011-18, Mar, revised May 2014.
• Shyam Sunder, 2011, "Paradox of Writing Clear Rules: Interplay of Financial Reporting Standards and Engineering," The Japanese Accounting Review, Research Institute for Economics & Business Administration, Kobe University, volume 1, pages 119-130, December.
• Keiichi Kubota & Hitoshi Takehara, 2011, "Market Efficiency, Role of Earnings Information, and Stock Returns: A Vector Autoregressive Model Approach," The Japanese Accounting Review, Research Institute for Economics & Business Administration, Kobe University, volume 1, pages 17-37, December.
• Hiroyuki Ishikawa, 2011, "Empirical Analysis on the Dividend Life-Cycle Theory: Evidence from Japan," The Japanese Accounting Review, Research Institute for Economics & Business Administration, Kobe University, volume 1, pages 39-60, December.
• Shin'ya Okuda, 2011, "Who Benefits from the Adoption of IFRS?," The Japanese Accounting Review, Research Institute for Economics & Business Administration, Kobe University, volume 1, pages 61-69, December.
• Norio Kitagawa & Masatoshi Gotoh, 2011, "Implied Cost of Capital over the Last 20 Years," The Japanese Accounting Review, Research Institute for Economics & Business Administration, Kobe University, volume 1, pages 71-104, December.
• Martin Ruf, 2011, "Why is the Response of Multinationals' Capital-Structure Choice to Tax Incentives That Low? Some Possible Explanations," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 67, issue 2, pages 123-144, June, DOI: 10.1628/001522108X588763.
• Hans B. Christensen & Luzi Hail & Christian Leuz, 2011, "Capital-Market Effects of Securities Regulation: Prior Conditions, Implementation, and Enforcement," NBER Working Papers, National Bureau of Economic Research, Inc, number 16737, Jan.