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

2009

• Florence Cavelius & Philippe Dessertine, 2009, "Le rôle de l’information de gestion dans la relation dirigeants-actionnaires:le cas des sociétés de capital investissement," Revue Finance Contrôle Stratégie, revues.org, volume 12, issue 3, pages 65-95, September.
• Zouhair Djerbi, 2009, "L’articulation ABC-CRM au service d’une gestion du couple coût-valeur:le cas d’une entreprise de micronutrition," Revue Finance Contrôle Stratégie, revues.org, volume 12, issue 4, pages 115-141, December.
• Christophe Germain, 2009, "Les relations entre les budgets et les systèmes de mesure de la performance non financière:une étude empirique," Revue Finance Contrôle Stratégie, revues.org, volume 12, issue 4, pages 143-161, December.
• Hatem Mansali, 2009, "La gestion des résultats et les performances comptables à long terme des entreprises françaises émettrices d’actions," Revue Finance Contrôle Stratégie, revues.org, volume 12, issue 4, pages 39-83, December.
• Joachim Gassen, 2009, "Finanzkrise: die Rolle der Rechnungslegung," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, volume 78, issue 1, pages 83-95, DOI: 10.3790/vjh.78.1.83.
• Armstrong, Christopher S. & Blouin, Jennifer L. & Larcker, David F., 2009, "The Incentives for Tax Planning," Research Papers, Stanford University, Graduate School of Business, number 2032, Jun.
• Berland, Nicolas & Chiapello, Eve, 2009, "Criticisms of capitalism, budgeting and the double enrolment: Budgetary control rhetoric and social reform in France in the 1930s and 1950s," Accounting, Organizations and Society, Elsevier, volume 34, issue 1, pages 28-57, January.
• Laux, Christian & Leuz, Christian, 2009, "The crisis of fair-value accounting: Making sense of the recent debate," Accounting, Organizations and Society, Elsevier, volume 34, issue 6-7, pages 826-834, August.
• Kuang, Yu Flora & Qin, Bo, 2009, "Performance-vested stock options and interest alignment," The British Accounting Review, Elsevier, volume 41, issue 1, pages 46-61, DOI: 10.1016/j.bar.2008.10.001.
• Alwathainani, Abdulaziz M., 2009, "Consistency of firms' past financial performance measures and future returns," The British Accounting Review, Elsevier, volume 41, issue 3, pages 184-196, DOI: 10.1016/j.bar.2009.08.001.
• de Mel, Suresh & McKenzie, David J. & Woodruff, Christopher, 2009, "Measuring microenterprise profits: Must we ask how the sausage is made?," Journal of Development Economics, Elsevier, volume 88, issue 1, pages 19-31, January.
• Magni, Carlo Alberto, 2009, "Splitting up value: A critical review of residual income theories," European Journal of Operational Research, Elsevier, volume 198, issue 1, pages 1-22, October.
• Seckin Gonen & Suleyman Yukcu, 2009, "Applications of Management and Cost Accounting In Republic History of Turkey," Ege Academic Review, Ege University Faculty of Economics and Administrative Sciences, volume 9, issue 2, pages 401-422.
• Fok, D. & Franses, Ph.H.B.F., 2009, "Testing Earning Management," Econometric Institute Research Papers, Erasmus University Rotterdam, Erasmus School of Economics (ESE), Econometric Institute, number EI 2009-31, Nov.
• Gheorghe V. Lepadatu & Mironela Pirnau, 2009, "Transparency in Financial Statements (IAS/IFRS)," European Research Studies Journal, European Research Studies Journal, volume 0, issue 1, pages 101-108.
• Bogdan Andrei Dumitrescu & Vasile Dedu, 2009, "The Estimation of the Equilibrium Real Exchange Rate for Romania," European Research Studies Journal, European Research Studies Journal, volume 0, issue 1, pages 119-130.
• Jaroslav Wagner, 2009, "Measuring Performance – Conceptual Framework Questions," European Research Studies Journal, European Research Studies Journal, volume 0, issue 3, pages 119-134.
• Arnt Verriest & Ann Gaeremynck, 2009, "What Determines Goodwill Impairment?," Review of Business and Economic Literature, KU Leuven, Faculty of Economics and Business (FEB), Review of Business and Economic Literature, volume 0, issue 2, pages 106-128.
• Anneleen Cornil, 2009, "The Impact of Accounting Restatements on a Firm’s Cost of Public Debt," Review of Business and Economic Literature, KU Leuven, Faculty of Economics and Business (FEB), Review of Business and Economic Literature, volume 0, issue 2, pages 147-178.
• Carlo Alberto Magni, 2009, "Opportunity Cost, Excess Profit, and Counterfactual Conditionals," Frontiers in Finance and Economics, SKEMA Business School, volume 6, issue 1, pages 118-154, April.
• Christian Laux & Volker Laux, 2009, "Board Committees, CEO Compensation, and Earnings Management," Working Paper Series: Finance and Accounting, Department of Finance, Goethe University Frankfurt am Main, number 181.
• Philip Leitch & Dawne Lamminmaki, 2009, "Refining measures to improve performance measurement of the accounts receivable collection function," Discussion Papers in Accounting, Griffith University, Department of Accounting, Finance and Economics, number accounting:200901, Jan.
• Yuri Biondi & Antoine Reberioux, 2009, "The Governance of Intangibles: rethinking financial reporting and the Board of Directors," Post-Print, HAL, number hal-00401966, May.
• Robert Joliet & Aline Muller, 2015, "Dividends and Foreign Performance Signaling," Post-Print, HAL, number hal-01667402, May, DOI: 10.2139/ssrn.1343753.
• Miroslav Grznár & Alžbeta Foltínová, 2009, "Financial Management and Controlling in the Sector of Agriculture after the EU Entry," Ekonomika a Management, Prague University of Economics and Business, volume 2009, issue 2.
• Marcela Žárová & Ladislav Mejzlík, 2009, "Have IFRS Positive Impact on the Regulatory Accounting Systems in Continental European Countries?," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2009, issue 1, pages 5-24, DOI: 10.18267/j.efaj.60.
• Jana Fibírová & Libuše Šoljaková, 2009, "Role of Budgeting in Modern Corporate Governance (Empirical Study in the Czech Republic)," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2009, issue 1, pages 25-36, DOI: 10.18267/j.efaj.61.
• David Procházka, 2009, "The Hicks' Concept of Income and Its Relevancy for Accounting Purposes," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2009, issue 1, pages 37-60, DOI: 10.18267/j.efaj.62.
• Bohuslava Knapová, 2009, "A Benefit of New Costing Methods for the Strategic Management," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2009, issue 2, pages 79-89, DOI: 10.18267/j.efaj.68.
• Dana Dvořáková, 2009, "Historical Costs versus Fair Value Measurement in Financial Accounting," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2009, issue 3, pages 6-18, DOI: 10.18267/j.efaj.70.
• Jana Skálová & Tomáš Podškubka, 2009, "Accounting Interpretation of Cross-border Mergers in the Czech Republic Based on Czech Accounting Standards," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2009, issue 3, pages 19-39, DOI: 10.18267/j.efaj.71.
• Carmen Giorgiana Bonaci & Jiří Strouhal & Dumitru Matis, 2009, "Fair Value Accounting and Measurement through FASB's Developments," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2009, issue 3, pages 40-63, DOI: 10.18267/j.efaj.72.
• Cornelia Elena Tureac & Anca Gabriela Turtureanu, 2009, "Treasury Flows Overview," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2009, issue 3, pages 64-76, DOI: 10.18267/j.efaj.73.
• Boris Popesko, 2009, "How to Implement an Accurate and Effective Costing System in Manufacturing Organizations," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2009, issue 4, pages 35-49, DOI: 10.18267/j.efaj.77.
• Anca Gabriela Turtureanu & Cornelia Elena Tureac, 2009, "International and European in the Accounting System of Romania," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2009, issue 4, pages 50-65, DOI: 10.18267/j.efaj.78.
• Bostjan Aver & Simon Cadez, 2009, "Management accountants’ participation in strategic management processes: A cross-industry comparison," Journal of East European Management Studies, Rainer Hampp Verlag, volume 14, issue 3, pages 310-322.
• Paul Klumpes & Peter Welch & Andres Reibel, 2009, "Bank cash flows – a source of new insight?," Journal of Financial Transformation, Capco Institute, volume 26, pages 69-78.
• Dumitru Nica & Florina Nicolae, 2009, "The role of the evaluation activity in current period of economic crisis," Papers, Osterreichish-Rumanischer Akademischer Verein, number 2009/43, Jun.
• Cicilia Ionescu, 2009, "The substantiation of the financial decision at enterprise level based on policy optimization and accounting forecast," Papers, Osterreichish-Rumanischer Akademischer Verein, number 2009/81, Oct.
• Marius-Gabriel TOMOIALA & Gheorghe COTIUGÃ, 2009, "Projects Competition For Preparing The Budgets - A Possible Solution For Eastern European Countries," Proceedings of the 4th International Conference on Knowledge Management: Projects, Systems and Technologies,Bucharest, November 6-7 2009, Faculty of Economic Cybernetics, Statistics and Informatics, Academy of Economic Studies and National Defence University "Carol I", DEPARTMENT FOR MANAGEMENT OF THE DEFENCE RESOURCES AND EDUCATION, number 27, Aug.
• POPA Gabriela & MIHAILESCU Laurentiu & CARAGEA Codin, 2009, "EVA – Advanced method for performance evaluation in banks," Economia. Seria Management, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, volume 12, issue 1 Special, pages 168-173, July.
• Susanne Homölle, 2009, "Risk Reporting and Bank Runs," Schmalenbach Business Review (sbr), LMU Munich School of Management, volume 61, issue 1, pages 2-39, January.
• D. Craig Nichols & James M. Wahlen & Matthew M. Wieland, 2009, "Publicly traded versus privately held: implications for conditional conservatism in bank accounting," Review of Accounting Studies, Springer, volume 14, issue 1, pages 88-122, March, DOI: 10.1007/s11142-008-9082-3.
• Patricia M. Fairfield & Karen A. Kitching & Vicki Wei Tang, 2009, "Are special items informative about future profit margins?," Review of Accounting Studies, Springer, volume 14, issue 2, pages 204-236, September, DOI: 10.1007/s11142-009-9084-9.
• Mary Ellen Carter & Christopher D. Ittner & Sarah L. C. Zechman, 2009, "Explicit relative performance evaluation in performance-vested equity grants," Review of Accounting Studies, Springer, volume 14, issue 2, pages 269-306, September, DOI: 10.1007/s11142-009-9085-8.
• Andrew C. Call & Shuping Chen & Yen H. Tong, 2009, "Are analysts’ earnings forecasts more accurate when accompanied by cash flow forecasts?," Review of Accounting Studies, Springer, volume 14, issue 2, pages 358-391, September, DOI: 10.1007/s11142-009-9086-7.
• Reuven Lehavy, 2009, "Discussion of “Are earnings forecasts more accurate when accompanied by cash flow forecasts?”," Review of Accounting Studies, Springer, volume 14, issue 2, pages 392-400, September, DOI: 10.1007/s11142-009-9090-y.
• Richard Frankel, 2009, "Discussion of "Are special items informative about future profit margins?"," Review of Accounting Studies, Springer, volume 14, issue 2, pages 237-245, September, DOI: 10.1007/s11142-009-9091-x.
• Fabrizio Ferri, 2009, "Discussion of “Explicit relative performance evaluation in performance-vested equity grants”," Review of Accounting Studies, Springer, volume 14, issue 2, pages 307-313, September, DOI: 10.1007/s11142-009-9092-9.
• Bowe Hansen & Grace Pownall & Xue Wang, 2009, "The robustness of the Sarbanes Oxley effect on the U.S. capital market," Review of Accounting Studies, Springer, volume 14, issue 2, pages 401-439, September, DOI: 10.1007/s11142-009-9094-7.
• Sunil Dutta, 2009, "Discussion of “Dynamic performance measurement with intangible assets”," Review of Accounting Studies, Springer, volume 14, issue 2, pages 349-357, September, DOI: 10.1007/s11142-009-9096-5.
• Richard A. Lambert, 2009, "Discussion of “on the relation between expected returns and implied cost of capital”," Review of Accounting Studies, Springer, volume 14, issue 2, pages 260-268, September, DOI: 10.1007/s11142-009-9097-4.
• Haifeng You & Xiao-jun Zhang, 2009, "Financial reporting complexity and investor underreaction to 10-K information," Review of Accounting Studies, Springer, volume 14, issue 4, pages 559-586, December, DOI: 10.1007/s11142-008-9083-2.
• Stephen H. Penman & Nir Yehuda, 2009, "The pricing of earnings and cash flows and an affirmation of accrual accounting," Review of Accounting Studies, Springer, volume 14, issue 4, pages 453-479, December, DOI: 10.1007/s11142-009-9109-4.
• Stefan Wielenberg, 2009, "Ausschüttungsbegrenzung und liquidationsfinanzierte Ausschüttungen — wie sinnvoll ist vorsichtige Rechnungslegung?," Schmalenbach Journal of Business Research, Springer, volume 61, issue 1, pages 2-21, February, DOI: 10.1007/BF03371736.
• Martin Wallmeier, 2009, "Kapitalmarktwirkungen der Berichterstattung zur Unternehmensleistung," Schmalenbach Journal of Business Research, Springer, volume 61, issue 2, pages 212-224, March, DOI: 10.1007/BF03372820.
• Uwe Kehrel & Jens Leker & Dirk Mahlstedt & Jan-Henning Trustorff, 2009, "Effekte der IFRS-Rechnungslegung auf das Bilanzrating," Schmalenbach Journal of Business Research, Springer, volume 61, issue 3, pages 283-309, May, DOI: 10.1007/BF03372823.
• Christian Blecher, 2009, "Die Bilanzierung von Aktienoptionsprogrammen aus Sicht der Messperspektive," Schmalenbach Journal of Business Research, Springer, volume 61, issue 6, pages 603-627, September, DOI: 10.1007/BF03372825.
• Carlos Forner & Sonia Sanabria & Joaquín Marhuenda, 2009, "Post-earnings announcement drift: Spanish evidence," Spanish Economic Review, Springer;Spanish Economic Association, volume 11, issue 3, pages 207-241, September, DOI: 10.1007/s10108-008-9048-4.
• Ignacio Vélez-Pareja & Joseph Tham, 2009, "Prospective Analysis: Guidelines for Forecasting Financial Statements," Springer Books, Springer, chapter 8, in: Chandrasekhar Krishnamurti & Ramanna Vishwanath, "Investment Management", DOI: 10.1007/978-3-540-88802-4_8.
• Pierre Labardin & Marc Nikitin, 2009, "Accounting and the words to tell it: an historical perspective," Accounting History Review, Taylor & Francis Journals, volume 19, issue 2, pages 149-166, DOI: 10.1080/09585200902969260.
• Paul André & Anne Cazavan-Jeny & Wolfgang Dick & Chrystelle Richard & Peter Walton, 2009, "Fair Value Accounting and the Banking Crisis in 2008: Shooting the Messenger," Accounting in Europe, Taylor & Francis Journals, volume 6, issue 1, pages 3-24, June, DOI: 10.1080/17449480902896346.
• Eva Sopková, 2009, "Cost Effectiveness of Paying Value Added Tax from the Viewpoint of Businesses," International Journal of Business and Economic Sciences Applied Research (IJBESAR), Democritus University of Thrace (DUTH), Kavala Campus, Greece, volume 2, issue 2, pages 87-94, December.
• Pierre Dehez & Daniela Tellone, 2009, "Data Games : Sharing public goods with exclusion," Working Papers of BETA, Bureau d'Economie Théorique et Appliquée, UDS, Strasbourg, number 2009-31.
• Nicoleta ROMAN, 2009, "The Purchase Price Allocation - Statistics, Trends and Consequences," The Valuation Journal, The National Association of Authorized Romanian Valuers, volume 4, issue 1, pages 76-91.
• Sorin PETRE & Lars WIECHEN, 2009, "Valuation Implications for the Goodwill Impairment Test in Accordance with IAS 36 "Impairment of Assets"," The Valuation Journal, The National Association of Authorized Romanian Valuers, volume 4, issue 1, pages 92-121.
• Nicoleta ROMAN & Andreea STANCIU, 2009, "Meeting Today's Financial Challenges Impairment Reporting: Improving Stakeholders' Confidence - Ernst & Young Survey Results," The Valuation Journal, The National Association of Authorized Romanian Valuers, volume 4, issue 2, pages 32-47.
• Slavi Genov, 2009, "Methodological Issues Of The Preparation And Submission Of The Cash Flow Statement," An Annual Book of University of Economics - Varna, University of Economics - Varna, volume 81, issue 1, pages 243-285, January.
• Nadezhda Popova - Yosifova & Daniela Georgieva, 2009, "Provisions In Accounting Theory And Practice," An Annual Book of University of Economics - Varna, University of Economics - Varna, volume 81, issue 1, pages 286-331, January.
• Nadya Kostova, 2009, "Some Accounting And Taxation Aspects Of The Sale Of Business Enterprises," An Annual Book of University of Economics - Varna, University of Economics - Varna, volume 81, issue 1, pages 76-108, January.
• Marek Gruszczynski, 2009, "Quantitative methods in accounting research," Working Papers, Department of Applied Econometrics, Warsaw School of Economics, number 40, Dec.
• Bornemann, Sven & Homölle, Susanne & Hubensack, Carsten & Kick, Thomas & Pfingsten, Andreas, 2009, "Determinants for using visible reserves in German banks: an empirical study," Discussion Paper Series 2: Banking and Financial Studies, Deutsche Bundesbank, number 2009,11.
• Gegenfurtner, Bernhard & Ampenberger, Markus & Kaserer, Christoph, 2009, "The impact of managerial ownership, monitoring and accounting standard choice on accrual mispricing," CEFS Working Paper Series, Technische Universität München (TUM), Center for Entrepreneurial and Financial Studies (CEFS), number 2009-02.
• Günther, Nina & Gegenfurtner, Bernhard & Kaserer, Christoph & Achleitner, Ann-Kristin, 2009, "International financial reporting standards and earnings Quality: the myth of voluntary vs. mandatory adoption," CEFS Working Paper Series, Technische Universität München (TUM), Center for Entrepreneurial and Financial Studies (CEFS), number 2009-09.
• Laux, Christian & Leuz, Christian, 2009, "The crisis of fair value accounting: Making sense of the recent debate," CFS Working Paper Series, Center for Financial Studies (CFS), number 2009/09.
• Laux, Christian & Leuz, Christian, 2009, "Did fair-value accounting contribute to the financial crisis?," CFS Working Paper Series, Center for Financial Studies (CFS), number 2009/22.
• Henselmann, Klaus & Klein, Martin & Maier, Christian, 2009, "Der Wertpapierprospekt: empirische Befunde zur Qualität der Risikoangaben bei Neuemissionen," Working Papers in Accounting Valuation Auditing, Friedrich-Alexander University Erlangen-Nuremberg, Chair of Accounting and Auditing, number 2009-1.
• Henselmann, Klaus & Roos, Benjamin, 2009, "IFRS for SMEs: eine interessante Option für deutsche KMUs auf dem Gebiet der Konzernrechnungslegung?," Working Papers in Accounting Valuation Auditing, Friedrich-Alexander University Erlangen-Nuremberg, Chair of Accounting and Auditing, number 2009-2.
• Henselmann, Klaus & Klein, Martin & Schmidt, Mark, 2009, "Enforcement in der Rechnungslegung: eine empirische Untersuchung der HDAX 110-Unternehmen," Working Papers in Accounting Valuation Auditing, Friedrich-Alexander University Erlangen-Nuremberg, Chair of Accounting and Auditing, number 2009-3.
• Henselmann, Klaus & Roos, Benjamin, 2009, "Behandlung von strategischen Beteiligungen im Einzelabschluss," Working Papers in Accounting Valuation Auditing, Friedrich-Alexander University Erlangen-Nuremberg, Chair of Accounting and Auditing, number 2009-4.
• Fürst, Benedikt & Henselmann, Klaus & Klein, Martin, 2009, "Marktpreisrisiko-Reporting bei Nichtfinanzinstituten nach IFRS 7: empirische Befunde zum Einsatz von Value at Risk und Sensitivitätsanalysen bei kapitalmarktorientierten Unternehmen," Working Papers in Accounting Valuation Auditing, Friedrich-Alexander University Erlangen-Nuremberg, Chair of Accounting and Auditing, number 2009-5.
• Held, Bärbel, 2009, "Traditionelle Budgetierung versus Beyond Budgeting: Darstellung und Wertung anhand eines Praxisbeispiels," Weidener Diskussionspapiere, University of Applied Sciences Amberg-Weiden (OTH), number 20.

2008

• Alžbeta Foltínová & Michal Budinský, 2008, "Various Versions of Managerial Income Statement," Ekonomika a Management, Prague University of Economics and Business, volume 2008, issue 2.
• Bartłomiej Nita, 2008, "Requirements for Performance Management Systems: A Delineation of the Comprehensive Set of Criteria," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2008, issue 3, pages 6-22, DOI: 10.18267/j.efaj.81.
• Jaroslav Wagner, 2008, "Measuring Performance - Conceptual Framework Questions," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2008, issue 3, pages 23-43, DOI: 10.18267/j.efaj.82.
• Jonas Mackevičius & Jiří Strouhal & Svetlana Zverovich, 2008, "Comparative Analysis of the National Accounting Standards of the Czech Republic and Lithuania," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2008, issue 4, pages 22-44, DOI: 10.18267/j.efaj.88.
• Beth Asch & Paul Heaton, 2008, "Monopsony and Labor Supply in the Army and Navy," Working Papers, Princeton University, Department of Economics, Industrial Relations Section., number 1107, Oct.
• Claus Steinle & Bernd Eggers & Friedel Ahlers, 2008, "Change Management – Wandlungsprozesse erfolgreich planen und umsetzen," Books, Rainer Hampp Verlag, number 9783866181977, edition 1.
• Lorenzo De Angelis, 2008, "IAS/IFRS: uno sguardo d’insieme, con specifico riferimento all’iscrizione in bilancio delle partecipazioni / IAS/IFRS: an overview, with specific reference to the accounting of shareholdings," Economia Internazionale / International Economics, Camera di Commercio Industria Artigianato Agricoltura di Genova, volume 61, issue 2-3, pages 261-311.
• Rolf Uwe Fülbier & Jorge Lirio Silva & Marc Henrik Pferdehirt, 2008, "Impact of Lease Capitalization on Financial Ratios of Listed German Companies," Schmalenbach Business Review (sbr), LMU Munich School of Management, volume 60, issue 2, pages 122-144, April.
• Jörg Budde, 2008, "Distorted Performance Measurement And Relational Contracts," Schmalenbach Business Review (sbr), LMU Munich School of Management, volume 60, issue 3, pages 251-273, July.
• Christian Riegler, 2008, "Discussion of "Distorted Performance Measurement And Relational Contracts"," Schmalenbach Business Review (sbr), LMU Munich School of Management, volume 60, issue 3, pages 274-279, July.
• Richard Frankel & Chandra Seethamraju & Tzachi Zach, 2008, "GAAP goodwill and debt contracting efficiency: evidence from net-worth covenants," Review of Accounting Studies, Springer, volume 13, issue 1, pages 87-118, March, DOI: 10.1007/s11142-007-9045-0.
• Shai Levi, 2008, "Voluntary disclosure of accruals in earnings press releases and the pricing of accruals," Review of Accounting Studies, Springer, volume 13, issue 1, pages 1-21, March, DOI: 10.1007/s11142-007-9059-7.
• Dimitrios C. Ghicas & Afroditi Papadaki & Georgia Siougle & Theodore Sougiannis, 2008, "The relevance of quantifiable audit qualifications in the valuation of IPOs," Review of Accounting Studies, Springer, volume 13, issue 4, pages 512-550, December, DOI: 10.1007/s11142-007-9051-2.
• A. Szczesny & A. Lenk & T. Huang, 2008, "Substitution, availability and preferences in earnings management: empirical evidence from China," Review of Managerial Science, Springer, volume 2, issue 2, pages 129-160, July, DOI: 10.1007/s11846-008-0018-x.
• Matthias Meyer & Utz Schäffer & Markus Gmür, 2008, "Transfer und Austausch von Wissen in der Accounting-Forschung: Eine Zitations- und Kozitationsanalyse englischsprachiger Accounting-Journals 1990–2004," Schmalenbach Journal of Business Research, Springer, volume 60, issue 2, pages 153-181, March, DOI: 10.1007/BF03371732.
• Alfred Wagenhofer, 2008, "Fair Value-Bewertung: Führt sie zu einer nützlicheren Finanzberichterstattung?," Schmalenbach Journal of Business Research, Springer, volume 60, issue 2, pages 185-194, March, DOI: 10.1007/BF03371734.
• Christian Homburg & Martin Artz & Jan Wieseke & Bernhard Schenkel, 2008, "Gestaltung und Erfolgsauswirkungen der Absatzplanung: Eine branchenübergreifende empirische Analyse," Schmalenbach Journal of Business Research, Springer, volume 60, issue 7, pages 634-670, November, DOI: 10.1007/BF03372809.
• Michael Dobler & Nina Günther, 2008, "Stand der de facto-Konvergenz von IFRS und US-GAAP — Eine empirische Analyse der Überleitungsrechnungen nach Form 20-F von Unternehmen aus der Europäischen Union," Schmalenbach Journal of Business Research, Springer, volume 60, issue 8, pages 809-845, December, DOI: 10.1007/BF03372815.
• Christof Beuselinck & Marc Deloof & Sophie Manigart, 2008, "Private Equity Investments and Disclosure Policy," European Accounting Review, Taylor & Francis Journals, volume 17, issue 4, pages 607-639, DOI: 10.1080/09638180802327057.
• Melina M. Manochin, 2008, "The Role of Trust in the Resource Allocation Process of an Old University," International Journal of Business and Economic Sciences Applied Research (IJBESAR), Democritus University of Thrace (DUTH), Kavala Campus, Greece, volume 1, issue 2, pages 38-52, December.
• Randolph Sloof & Mirjam van Praag, 2008, "The Degradation of Distorted Performance Measures," Tinbergen Institute Discussion Papers, Tinbergen Institute, number 08-072/3, Aug.
• De Waegenaere, A.M.B. & Wielhouwer, J.L., 2008, "Dynamic Tax Depreciation Strategies," Discussion Paper, Tilburg University, Center for Economic Research, number 2008-87.
• De Waegenaere, A.M.B. & Wielhouwer, J.L., 2008, "On the Effects of the Degree of Discretion in Reporting Managerial performance," Discussion Paper, Tilburg University, Center for Economic Research, number 2008-21.
• Javier Iturrioz Del Campo & Sonia Martín López, 2008, "La adaptación de las sociedades cooperativas al nuevo plan general contable: análisis de las principales implicaciones económicas y financieras
  [The adjustment of the cooperative societies to the n," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 94, pages 80-112.
• Adina Popa, 2008, "Trends in non-financial reporting," Analele Universitatii "Eftimie Murgu" Resita Fascicola de Inginerie, "Eftimie Murgu" University of Resita, volume 1, issue XV, pages 353-360, December.
• Ester Oliveras & David Castillo, 2008, "Measuring intangibles' productivity. Empirical evidence from Spanish firms," Economics Working Papers, Department of Economics and Business, Universitat Pompeu Fabra, number 1080, Mar.
• Oriol Amat & Oscar Elvira & Petya Platikanova, 2008, "Earnings management and audit adjustments: An empirical study of IBEX 35 constituents," Economics Working Papers, Department of Economics and Business, Universitat Pompeu Fabra, number 1129, Dec.
• Dinga, Emil, 2008, "Consideraţii Teoretice Privind Evaziunea Fiscală Vs Frauda Fiscală," Studii Financiare (Financial Studies), Centre of Financial and Monetary Research "Victor Slavescu", volume 12, issue 4, pages 20-50, December.
• Kanji Miyamoto (ed.), 2008, "International Management Accounting in Japan:Current Status of Electronics Companies," World Scientific Books, World Scientific Publishing Co. Pte. Ltd., number 6681, ISBN: ARRAY(0x64451f68), March.
• Kanji Miyamoto, 2008, "Strategy and Organizational Structure of Global Companies," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 1, in: Kanji Miyamoto, "International Management Accounting In Japan Current Status of Electronics Companies".
• Kanji Miyamoto, 2008, "Strategy and International Management Accounting of Global Companies," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 2, in: Kanji Miyamoto, "International Management Accounting In Japan Current Status of Electronics Companies".
• Asako Kimura & Takahisa Toyoda, 2008, "The Actual Conditions of International Management Accounting in Matsushita Electric Industrial Co., Ltd," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 3, in: Kanji Miyamoto, "International Management Accounting In Japan Current Status of Electronics Companies".
• Yoko Asakura & Aiko Kageyama & Rieko Takahara, 2008, "International Management Accounting in Sharp Corporation," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 4, in: Kanji Miyamoto, "International Management Accounting In Japan Current Status of Electronics Companies".
• Keisuke Sakate & Masafumi Tomita, 2008, "International Management Accounting for SANYO electric Co., Ltd," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 5, in: Kanji Miyamoto, "International Management Accounting In Japan Current Status of Electronics Companies".
• Masanobu Kosuga, 2008, "International Management Accounting in Multinational Enterprises: State-of-the-Art of Research and Practice in Japan," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 6, in: Kanji Miyamoto, "International Management Accounting In Japan Current Status of Electronics Companies".
• Henselmann, Klaus & Kaya, Devrimi, 2008, "Empirische Analyse des Offenlegungszeitpunkts von Jahresabschlüssen nach dem EHUG
  [Timing of Disclosure for Financial Statements in Germany after the 2007 EHUG Act]," Working Papers in Accounting Valuation Auditing, Friedrich-Alexander University Erlangen-Nuremberg, Chair of Accounting and Auditing, number 2008-1.
• Gassen, Joachim, 2008, "Are stewardship and valuation usefulness compatible or alternative objectives of financial accounting?," SFB 649 Discussion Papers, Humboldt University Berlin, Collaborative Research Center 649: Economic Risk, number 2008-028.
• Vassili Joannides & Nicolas Berland, 2008, "Reactions to reading “Remaining consistent with method? An analysis of grounded theory research in accounting”: A comment on Gurd," Post-Print, HAL, number halshs-00340178.
• Nicolas Berland & François Persiaux, 2008, "Le contrôle des projets d'innovation de haute technologie," Post-Print, HAL, number halshs-00340180.
• Yuan Ding & Jacques Richard & Hervé Stolowy, 2008, "Towards an Understanding of the Phases of Goodwill Accounting in Four Western Capitalist Countries: From Stakeholder Model to Shareholder Model," Post-Print, HAL, number halshs-00366038, Jan.
• Yuri Biondi & Antoine Rebérioux, 2008, "The governance of intangibles: Rethinking financial reporting and the Board of directors," Working Papers, HAL, number hal-04140717.
• Lengsfeld, Stephan & Wielenberg, Stefan, 2008, "Zur Herstellkostenuntergrenze des BilMoG," Hannover Economic Papers (HEP), Leibniz Universität Hannover, Wirtschaftswissenschaftliche Fakultät, number dp-395, Mar.
• Dennis Campbell & Srikant M. Datar & Tatiana Sandino, 2008, "Organizational Design and Control across Multiple Markets: The Case of Franchising in the Convenience Store Industry," Harvard Business School Working Papers, Harvard Business School, number 08-091, Apr.
• Christopher S. Armstrong & Mary E. Barth & Alan D. Jagolinzer & Edward J. Riedl, 2008, "Market Reaction to the Adoption of IFRS in Europe," Harvard Business School Working Papers, Harvard Business School, number 09-032, Sep.
• Gjerde, Øystein & Knivsflå, Kjell Henry & Sættem, Frode, 2008, "The Value-Relevance of Adopting IFRS: Evidence from 145 NGAAP Restatements," Discussion Papers, Norwegian School of Economics, Department of Business and Management Science, number 2008/21, Oct.
• A.G. Maggina, 2008, "Auditors Switching:An Empirical Investigation," Global Journal of Business Research, The Institute for Business and Finance Research, volume 2, issue 1, pages 85-100.
• Hwei Cheng Wang & Hsain-Jane Chang, 2008, "The Association Between Accounting Information Disclosure And Stock Price," Global Journal of Business Research, The Institute for Business and Finance Research, volume 2, issue 2, pages 1-10.
• Osabuohien Evans S.C, 2008, "Ict And Nigerian Banks Reforms: Analysis Of Anticipated Impacts In Selected Banks," Global Journal of Business Research, The Institute for Business and Finance Research, volume 2, issue 2, pages 67-76.
• Chen-Hui Wu & Chin-Shun Wu & Victor W. Liu, 2008, "The Release Timing Of Annual Reports And Board Characteristics," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, volume 2, issue 1, pages 103-118.
• Halil Kiymaz & Roberto Marchesini & Robert F. Hodgin, 2008, "Market Valuation Responses To Goodwill Announcements: An Early Direct Test Of Fasb 142," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, volume 2, issue 1, pages 119-127.
• Araceli Mora Enguídanos & Ana Sabater Marcos, 2008, "Evidence of income-decreasing earnings management before labour negotiations within the firm," Investigaciones Economicas, Fundación SEPI, volume 32, issue 2, pages 201-230, May.
• Mónica Espinosa & Mikel Tapia & Marco Trombetta, 2008, "Disclosure and liquidity in a driven by orders market: Empirical evidence from panel data," Investigaciones Economicas, Fundación SEPI, volume 32, issue 3, pages 339-370, September.
• Ali ALP & Zafer SAYAR, 2008, "Son düzenleme ve gelişmeler kapsamında bağımsız denetim ve muhasebe-denetim mesleğinin rolü: Sermaye piyasaları açısından bir değerlendirme," Iktisat Isletme ve Finans, Bilgesel Yayincilik, volume 23, issue 267, pages 70-88.
• Nilgün KUTAY & N. Mine TÜKENMEZ & G. Cenk AKKAYA, 2008, "Türk muhasebe meslek mensuplarının kişisel değerlerinin belirlenmesine yönelik bir araştırma," Iktisat Isletme ve Finans, Bilgesel Yayincilik, volume 23, issue 268, pages 119-132.
• M. Fatih GÜNER & M. Ünsal MEMİŞ, 2008, "Sivil Toplum Kuruluşlarında Muhasebe Şeffaflığı," Iktisat Isletme ve Finans, Bilgesel Yayincilik, volume 23, issue 271, pages 7-28.
• N.Mine TÜKENMEZ & Nilgün KUTAY & G. Cenk AKKAYA, 2008, "Türkiye’deki muhasebe meslek mensuplarının etik karar alımlarında çok boyutlu etik ölçeğinin geçerliliği üzerine bir araştırma," Iktisat Isletme ve Finans, Bilgesel Yayincilik, volume 23, issue 273, pages 104-118.
• Marco Trombetta & Francisco Bravo Urquiza & María Cristina Abad Navarro, 2008, "Determinantes de la divulgación de información previsional en España: un análisis de las empresas del ibex 35," Working Papers. Serie EC, Instituto Valenciano de Investigaciones Económicas, S.A. (Ivie), number 2008-10, Jul.
• Hsiang-Lin Chih & Chung-Hua Shen & Feng-Ching Kang, 2008, "Corporate Social Responsibility, Investor Protection, and Earnings Management: Some International Evidence," Journal of Business Ethics, Springer, volume 79, issue 1, pages 179-198, April, DOI: 10.1007/s10551-007-9383-7.
• Hoje Jo & Yongtae Kim, 2008, "Ethics and Disclosure: A Study of the Financial Performance of Firms in the Seasoned Equity Offerings Market," Journal of Business Ethics, Springer, volume 80, issue 4, pages 855-878, July, DOI: 10.1007/s10551-007-9473-6.
• Madonna O’Sullivan & Majella Percy & Jenny Stewart, 2008, "Australian evidence on corporate governance attributes and their association with forward-looking information in the annual report," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), volume 12, issue 1, pages 5-35, March, DOI: 10.1007/s10997-007-9039-0.
• Thomas Steenburgh, 2008, "Effort or timing: The effect of lump-sum bonuses," Quantitative Marketing and Economics (QME), Springer, volume 6, issue 3, pages 235-256, September, DOI: 10.1007/s11129-008-9039-7.
• Mahmud Hossain, 2008, "Change in value relevance of quarterly foreign sales data of U.S. multinational corporations after adopting SFAS 131," Review of Quantitative Finance and Accounting, Springer, volume 30, issue 1, pages 1-23, January, DOI: 10.1007/s11156-007-0040-0.
• Chee Lim & Tiong Thong & David Ding, 2008, "Firm diversification and earnings management: evidence from seasoned equity offerings," Review of Quantitative Finance and Accounting, Springer, volume 30, issue 1, pages 69-92, January, DOI: 10.1007/s11156-007-0043-x.
• Debra Jeter & Paul Chaney & Michele Daley, 2008, "Joint accounting choices: an examination of firms’ adoption strategies for SFAS No. 106 AND SFAS No. 109," Review of Quantitative Finance and Accounting, Springer, volume 30, issue 2, pages 153-185, February, DOI: 10.1007/s11156-007-0045-8.
• Chaur-Shiuh Young & Liu-Ching Tsai & Hui-Wen Hsu, 2008, "The effect of controlling shareholders’ excess board seats control on financial restatements: evidence from Taiwan," Review of Quantitative Finance and Accounting, Springer, volume 30, issue 3, pages 297-314, April, DOI: 10.1007/s11156-007-0054-7.
• Yiming Hu & Thomas Lin & Siqi Li, 2008, "An examination of factors affecting Chinese financial analysts’ information comprehension, analyzing ability, and job quality," Review of Quantitative Finance and Accounting, Springer, volume 30, issue 4, pages 397-417, May, DOI: 10.1007/s11156-007-0058-3.
• C. Cheng & Dana Hollie, 2008, "Do core and non-core cash flows from operations persist differentially in predicting future cash flows?," Review of Quantitative Finance and Accounting, Springer, volume 31, issue 1, pages 29-53, July, DOI: 10.1007/s11156-007-0062-7.
• Yaw Mensah & Robert Werner, 2008, "The capital market implications of the frequency of interim financial reporting: an international analysis," Review of Quantitative Finance and Accounting, Springer, volume 31, issue 1, pages 71-104, July, DOI: 10.1007/s11156-007-0069-0.
• Nicholas Dopuch & Chandra Seethamraju & Weihong Xu, 2008, "An empirical assessment of the premium associated with meeting or beating both time-series earnings expectations and analysts’ forecasts," Review of Quantitative Finance and Accounting, Springer, volume 31, issue 2, pages 147-166, August, DOI: 10.1007/s11156-007-0075-2.
• Stephen Baginski & John Hassell & Michael Kimbrough, 2008, "Macro information environment change and the quality of management earnings forecasts," Review of Quantitative Finance and Accounting, Springer, volume 31, issue 3, pages 311-330, October, DOI: 10.1007/s11156-007-0070-7.
• Akinobu Shuto & Tomomi Takada, 2008, "Managerial Ownership and Accounting Conservatism: Empirical Evidence from Japan," Discussion Paper Series, Research Institute for Economics & Business Administration, Kobe University, number 227, Aug.
• Katsuhiko Muramiya & Kazuhisa Otogawa & Tomomi Takada, 2008, "Abnormal Accrual, Informed Trader, and Long-Term Stock Return: Evidence from Japan," Discussion Paper Series, Research Institute for Economics & Business Administration, Kobe University, number 233, Dec.
• Sandner, Kai, 2008, "Balancing Performance Measures When Agents Behave Competitively in an Environment With Technological Interdependencies," Discussion Papers in Business Administration, University of Munich, Munich School of Management, number 2113, Feb.
• Küpper, Hans-Ulrich & Sandner, Kai, 2008, "Differences in Social Preferences - Are They Profitable for the Firm?," Discussion Papers in Business Administration, University of Munich, Munich School of Management, number 2122, Feb.
• Rainer Niemann, 2008, "The Effects of Differential Taxation on Managerial Effort and Risk Taking," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 64, issue 3, pages 273-310, September, DOI: 10.1628/001522108X374142.
• Maxim Sinitsyn & Burton A. Weisbrod, 2008, "Behavior of Nonprofit Organizations in For-Profit Markets: The Curious Case of Unprofitable Revenue-Raising Activities," Journal of Institutional and Theoretical Economics (JITE), Mohr Siebeck, Tübingen, volume 164, issue 4, pages 727-750, December.
• Hector Dario Betancur, 2008, "La virtualidad: nuevo escenario para la construcción de conocimiento contable. Un reto para las facultades de contaduría pública Patterns in Neighboring Areas Colombia," Lúmina. Revista iberoamericana de Contabilidad, Administración y Economía, Facultad de Ciencias Contables, Económicas y Administrativas, Universidad de Manizales., volume 0, issue 9, pages 101-122, Diciembre.
• Mario Moreno Parra, 2008, "Configuración social de la confianza Patterns in Neighboring Areas Colombia," Lúmina. Revista iberoamericana de Contabilidad, Administración y Economía, Facultad de Ciencias Contables, Económicas y Administrativas, Universidad de Manizales., volume 0, issue 9, pages 146-155, Diciembre.
• María Amalia Belén Negrete, 2008, "El factor demográfico en el concierto de los grandes temas de la teoría de la administración y de la teoría de la organización Patterns in Neighboring Areas México," Lúmina. Revista iberoamericana de Contabilidad, Administración y Economía, Facultad de Ciencias Contables, Económicas y Administrativas, Universidad de Manizales., volume 0, issue 9, pages 156-167, Diciembre.
• Édgar Gracia López, 2008, "Programa de investigación formalizado Patterns in Neighboring Areas Colombia," Lúmina. Revista iberoamericana de Contabilidad, Administración y Economía, Facultad de Ciencias Contables, Económicas y Administrativas, Universidad de Manizales., volume 0, issue 9, pages 168-185, Diciembre.
• Harold Alvarez Alvarez, 2008, "Contabilidad, juicios ético-morales y desarrollo humano: una reflexión en la perspectiva de la transdisciplinariedad Patterns in Neighboring Areas Colombia," Lúmina. Revista iberoamericana de Contabilidad, Administración y Economía, Facultad de Ciencias Contables, Económicas y Administrativas, Universidad de Manizales., volume 0, issue 9, pages 8-19, Diciembre.
• Mercedes Fajardo Ortiz, 2008, "Aplicabilidad del EVA, RION y GEO en organizaciones del sector solidario en Colombia. El estudio de casos Patterns in Neighboring Areas Colombia," Lúmina. Revista iberoamericana de Contabilidad, Administración y Economía, Facultad de Ciencias Contables, Económicas y Administrativas, Universidad de Manizales., volume 0, issue 9, pages 84-100, Diciembre.
• Julia Coronado & Olivia S. Mitchell & Steven A. Sharpe & S. Blake Nesbitt, 2008, "Footnotes Aren't Enough: The Impact of Pension Accounting on Stock Values," NBER Working Papers, National Bureau of Economic Research, Inc, number 13726, Jan.
• Sharon Katz, 2008, "Earnings Quality and Ownership Structure: The Role of Private Equity Sponsors," NBER Working Papers, National Bureau of Economic Research, Inc, number 14085, Jun.
• Joshua D. Rauh & Amir Sufi, 2008, "Capital Structure and Debt Structure," NBER Working Papers, National Bureau of Economic Research, Inc, number 14488, Nov.
• Charles R. Hulten & Xiaohui Hao, 2008, "What is a Company Really Worth? Intangible Capital and the "Market to Book Value" Puzzle," NBER Working Papers, National Bureau of Economic Research, Inc, number 14548, Dec.
• Clara Severinson, 2008, "Accounting for Defined Benefit Plans: An International Comparison of Exchange-Listed Companies," OECD Working Papers on Insurance and Private Pensions, OECD Publishing, number 23, Aug, DOI: 10.1787/238220377316.
• Jugrin Anamaria, 2008, "Valoarea actualizată netă şi valoarea actualizată ajustată," Revista OEconomica, Romanian Society for Economic Science, Revista OEconomica, issue 04, December.
• Briciu Sorin & Sas Florentina, 2008, "Aspects Regarding The Application Of Direct-Costing In Taking The Managerial Decisions," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 3, issue 1, pages 1058-1064, May.
• Deaconu Adela & Bonaci Carmen & Popa Ioan, 2008, "Valuation of Inventories Considering the Fair Value Options," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 3, issue 1, pages 1128-1133, May.
• Feleaga Liliana & Feleaga Niculae & Vasile Cristina Mioara, 2008, "Conceptual Difficulties And The Feasibility Of Policies," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 3, issue 1, pages 1205-1210, May.
• Mutiu Alexandra Ileana & Tiron Tudor Adriana & Ienciu Alin Ionel, 2008, "The Improvement Process of the Romanian Educational Accounting System Toward a Global Economic Environment," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 3, issue 1, pages 1336-1340, May.
• Pop Cosmina & Pop Valer & Balaciu Diana, 2008, "Transfer Prices: Mechanisms, Methods And International Approaches," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 3, issue 1, pages 1402-1406, May.
• Popa Adina & Peres Ion, 2008, "Aspects Regarding Corporate Mandatory And Voluntary Disclosure," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 3, issue 1, pages 1407-1411, May.
• Ristea Mihai & Artemisa Calu Daniela & Olimid Lavinia & Guse Gina Raluca & Guse Gina Raluca, 2008, "A comparative study on accounting heredity: the case of ex soviet countries versus other eastern european countries," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 3, issue 1, pages 1445-1450, May.
• Bogdan Victoria & Popa Dorina Nicoleta, 2008, "Online Financial Reporting Disclosure Requirements Across Central and Eastern European Countries," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 3, issue 1, pages 983-990, May.
• Adina Popa & Rodica Gabriela Blidisel & Andra Pop, 2008, "Investor relations on the internet. An empirical study of Romanian listed companies," Proceedings Papers of Business Sciences: Symposium for Young Researchers (FIKUSZ) 2008, Óbuda University, Keleti Faculty of Business and Management, in: László Áron Kóczy, "FIKUSZ 2008 Business Sciences - Symposium for Young Researchers: Proceedings".
• Rodica Gabriela Blidisel & Adina Popa & Andra Pop, 2008, "Budgetary and accounting experience in public sector- comparative case study," Proceedings Papers of Business Sciences: Symposium for Young Researchers (FIKUSZ) 2008, Óbuda University, Keleti Faculty of Business and Management, in: László Áron Kóczy, "FIKUSZ 2008 Business Sciences - Symposium for Young Researchers: Proceedings".
• Patricia Teixeira Lopes & Rui Couto Viana, 2008, "The transition to IFRS: disclosures by Portuguese listed companies," FEP Working Papers, Universidade do Porto, Faculdade de Economia do Porto, number 285, Aug.
• Carlo Alberto, Magni, 2008, "Splitting Up Value: A Critical Review of Residual Income Theories," MPRA Paper, University Library of Munich, Germany, number 10506, Sep.
• Antonescu, Mihai & Antonescu, Ligia, 2008, "Financial-Accounting Settlements Applying in 2008," MPRA Paper, University Library of Munich, Germany, number 10878, Jun.
• Ecobici, Nicolae, 2008, "IPSAS versus National Norms on Public Institutions' Own Capitals," MPRA Paper, University Library of Munich, Germany, number 11228, May.
• Ecobici, Nicolae, 2008, "Comparative Survey on the Records of Fixed Assets of Companies and Public Institutions," MPRA Paper, University Library of Munich, Germany, number 11231, May.
• Paliu-Popa, Lucia, 2008, "Fiscal and Book-Keeping Issues Regarding Financing Through Leasing System in European Context," MPRA Paper, University Library of Munich, Germany, number 12189, Mar.
• Paliu-Popa, Lucia, 2008, "Book Keeping of International Commercial Transactions," MPRA Paper, University Library of Munich, Germany, number 12190, Apr.
• Paliu-Popa, Lucia, 2008, "The Book-Keeping of Inside-Community Transactions," MPRA Paper, University Library of Munich, Germany, number 12192, Mar.