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

2010

• Loukil, Nadia & Yousfi, Ouidad, 2010, "Firm's information environment and stock liquidity: evidence from Tunisian context," MPRA Paper, University Library of Munich, Germany, number 28699, Jan, revised Feb 2011.
• Yakup, Selvi & Asli, Turel, 2010, "Derivatives Usage in Risk Management By Turkish Non-Financial Firms and Banks: A Comparative Study," MPRA Paper, University Library of Munich, Germany, number 29509.
• Turel, Asli, 2010, "Timeliness of financial reporting in emerging capital markets:Evidence from Turkey," MPRA Paper, University Library of Munich, Germany, number 29799, Nov.
• Turel, Asli, 2010, "The Expectation Gap in Internet Financial Reporting: Evidence from an Emerging Capital Market," MPRA Paper, University Library of Munich, Germany, number 29800.
• Pekdemir, Isil & Pekdemir, Recep, 2010, "High School Teachers’ Perceptions and Opinions on Professional Accountants: The Turkey Case," MPRA Paper, University Library of Munich, Germany, number 29865.
• Pekdemir, Recep & Kepce Yonet, Nazli, 2010, "Exploratory Evidence for the Adoption of the Ias 7 in Turkey," MPRA Paper, University Library of Munich, Germany, number 29993.
• ciumag, anca & ciumag, marin, 2010, "Analysis of the relationship between cost, price and profit in lignite extraction," MPRA Paper, University Library of Munich, Germany, number 30969, Nov.
• ciumag, anca, 2010, "Accounting information related on stocks in the lignite extraction," MPRA Paper, University Library of Munich, Germany, number 31049, Nov.
• ciumag, anca, 2010, "Studiu critic privind structura, evaluarea şi recunoaşterea stocurilor în extracţia lignitului
  [Critical Study on the Structure, Assessment and Recognition of Lignite Mining Stocks]," MPRA Paper, University Library of Munich, Germany, number 31051.
• Staszkiewicz, Piotr W., 2010, "Ryzyko struktury: Rys koncepcyjny
  [The Risk of the Structure: Initial proposal]," MPRA Paper, University Library of Munich, Germany, number 34257, Sep, revised 01 May 2011.
• Muthupandian, K S, 2010, "IAS 27 Consolidated and Separate Financial Statements - A Closer Look," MPRA Paper, University Library of Munich, Germany, number 35551, Apr, revised 20 Jun 2010.
• Muthupandian, K S, 2010, "IAS 26 Accounting and Reporting by Retirement Benefit Plans - A Closer Look," MPRA Paper, University Library of Munich, Germany, number 40494, Jan.
• Muthupandian, K S, 2010, "IAS 28 Investment in Associates - A Closer Look," MPRA Paper, University Library of Munich, Germany, number 40526, Sep.
• Swamy, Vighneswara, 2010, "Fair value accounting in banking - Issues in convergence to IFRS," MPRA Paper, University Library of Munich, Germany, number 40881.
• Vieru, Markku & Schadewitz, Hannu, 2010, "Impact of IFRS transition on audit and non-audit fees: evidence from small and medium-sized listed companies in Finland," MPRA Paper, University Library of Munich, Germany, number 44664.
• Marcela Žárová, 2010, "Revision of Accounting Directives
  [Revize účetních směrnic]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2010, issue 1, pages 7-19, DOI: 10.18267/j.cfuc.55.
• Libuše Müllerová & Marie Paseková & Eva Hýblová, 2010, "Analysis of Development of the Accounting and Reporting for Small and Medium Enterprises
  [Analýza vývoje účetnictví a výkaznictví malých a středních podniků]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2010, issue 1, pages 20-36, DOI: 10.18267/j.cfuc.56.
• Marie Zelenková, 2010, "Negative Impact of Tax Deductable Provisions for Repair of Long-term Tangible Assets on True and Fair View of the Financial Statements
  [Negativní dopad daňově účinné rezervy na opravy dlouhodobého hmotného majetku na věrný a poctivý obraz účetní z," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2010, issue 1, pages 59-67, DOI: 10.18267/j.cfuc.59.
• Bohuslava Knapová, 2010, "Financial and Accounting Criteria for Management of Business Process of Companies as Accounting Entities
  [Finanční a účetní kritéria pro řízení podnikatelského procesu společností jako účetních jednotek]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2010, issue 1, pages 68-77, DOI: 10.18267/j.cfuc.60.
• Miloslav Janhuba, 2010, "Czech Historian and Theorist Hugo Raulich (1866 - 1940)
  [Český účetní historik a teoretik Hugo Raulich (1866 - 1940)]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2010, issue 1, pages 78-81, DOI: 10.18267/j.cfuc.61.
• Ondřej Matyáš, 2010, "Key Factors Forming the Design of Management Control System in Non-governmental Organizations
  [Klíčové faktory ovlivňující podobu controllingu v nestátních neziskových organizacích]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2010, issue 3, pages 93-100, DOI: 10.18267/j.cfuc.78.
• Marie Zelenková, 2010, "The True and Fair View in the European Union
  [Věrný a poctivý obraz v Evropské unii]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2010, issue 3, pages 101-110, DOI: 10.18267/j.cfuc.79.
• Jana Skálová, 2010, "Influence of European Tax Law on the Czech Republic's Tax Life
  [Vliv evropského daňového práva na český daňový život]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2010, issue 3, pages 111-113, DOI: 10.18267/j.cfuc.80.
• Marcela Žárová, 2010, "Transposition of the Participation Rights to Employees into the National Law of Cross-border Mergers
  [Transpozice práva vlivu zaměstnanců na účast do národní úpravy přeshraničních fúzí]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2010, issue 4, pages 19-27, DOI: 10.18267/j.cfuc.83.
• Jan Lasák, 2010, "Some Reasons for the Necessary Amendments to the Cross Border Mergers
  [K některým důvodům nezbytné novelizace úpravy přeshraničních fúzí obchodních korporací]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2010, issue 4, pages 28-41, DOI: 10.18267/j.cfuc.84.
• Marie Zelenková, 2010, "Translation of Financial Statements in Other Currency according to IFRS because of Business Combination
  [Převod účetní závěrky na jinou měnu podle IFRS pro potřeby mezinárodních podnikových kombinací]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2010, issue 4, pages 42-52, DOI: 10.18267/j.cfuc.85.
• Roman Sklenár, 2010, "The cross-border mergers by Slovak Commercial and Accounting Law
  [Vybrané právne a účtovné aspekty cezhraničných fúzií v podmienkach Slovenskej republiky]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2010, issue 4, pages 53-63, DOI: 10.18267/j.cfuc.86.
• Jaroslav Wagner, 2010, "Full Cost Recovery Method - the Challenge for Czech Universities?
  [Metoda full cost - výzva pro české vysoké školy?]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2010, issue 4, pages 81-89, DOI: 10.18267/j.cfuc.88.
• Dana Kovanicová, 2010, "The Reasons for the Adoption of IFRS: Economic or Institutional?
  [Důvody pro přijetí IFRS: ekonomické nebo institucionální?]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2010, issue 4, pages 90-95, DOI: 10.18267/j.cfuc.89.
• Hana Vomáčková, 2010, "Business Combinations Date for Mergers for Accounting Point of View
  [Rozhodný den pro fúze z pohledu účetnictví]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2010, issue 4, pages 96-100, DOI: 10.18267/j.cfuc.90.
• Jiří Pelák, 2010, "Valuation Prospective of Merger Accounting of Deferred Tax
  [Problematika odložená daně ve fúzích z pohledu oceňování a účetnictví]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2010, issue 4, pages 101-107, DOI: 10.18267/j.cfuc.91.
• Marcela Žárová, 2010, "Impact of IAS 12 on Deferred Taxes Regulation in the Czech Republic," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2010, issue 1, pages 6-27, DOI: 10.18267/j.efaj.42.
• Hana Vomáčková, 2010, "Accounting for Cross-border Mergers and Its Problems," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2010, issue 2, pages 7-24, DOI: 10.18267/j.efaj.47.
• Zbyněk Halíř, 2010, "The Role of Accounting Information in Financial Performance Measurements from External User's Viewpoint," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2010, issue 2, pages 25-52, DOI: 10.18267/j.efaj.48.
• Joanna Dyczkowska, 2010, "Usefulness of K-means Method in Detection Corporate Crisis," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2010, issue 2, pages 53-70, DOI: 10.18267/j.efaj.49.
• Mohamed El Hedi Arouri & Aldo Lévy & Duc Khuong Nguyen, 2010, "ROE and Value Creation under IAS/IFRS: Evidence of Discordance from French Firms," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2010, issue 3, pages 84-112, DOI: 10.18267/j.efaj.57.
• Asli Gunduzay Türel, 2010, "Timeliness of Financial Reporting in Emerging Capital Markets: Evidence from Turkey," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2010, issue 3, pages 113-133, DOI: 10.18267/j.efaj.58.
• Franklin Allen & Elena Carletti, 2010, "La comptabilité mark-to-market en période de crise," Revue d'Économie Financière, Programme National Persée, volume 100, issue 4, pages 201-209, DOI: 10.3406/ecofi.2010.5831.
• Nicolas Véron, 2010, "La normalisation comptable internationale après David Tweedie," Revue d'Économie Financière, Programme National Persée, volume 100, issue 4, pages 211-222, DOI: 10.3406/ecofi.2010.5832.
• Bernard Colasse & Christine Pochet, 2010, "De la nouvelle Autorité des normes comptables," Revue d'Économie Financière, Programme National Persée, volume 97, issue 2, pages 233-251, DOI: 10.3406/ecofi.2010.5403.
• Gilles de Margerie, 2010, "Le poids du secteur financier : sa mesure et son impact sur la croissance. Quelques leçons de la crise," Revue d'Économie Financière, Programme National Persée, volume 98, issue 3, pages 55-74, DOI: 10.3406/ecofi.2010.5779.
• Eudoxe Denis & Jean-Damien Pô, 2010, "Information financière : À la recherche du long terme," Revue d'Économie Financière, Programme National Persée, volume 98, issue 3, pages 75-84, DOI: 10.3406/ecofi.2010.5780.
• Victoria FIRESCU, 2010, "The importance of the calculation methods based on direct costing in managerial decisions," Scientific Bulletin - Economic Sciences, University of Pitesti, issue 9, pages 75-82.
• Claudia BURTESCU, 2010, "The reflection of the company's profitability and liquidity in the accounting result," Scientific Bulletin - Economic Sciences, University of Pitesti, issue 9, pages 83-88.
• Marian TAICU, 2010, "Ethics in management accounting," Scientific Bulletin - Economic Sciences, University of Pitesti, issue 9, pages 93-98.
• Mark Bagnoli & Susan G. Watts, 2010, "Knowing Versus Telling Private Information About a Rival," Purdue University Economics Working Papers, Purdue University, Department of Economics, number 1250, Aug.
• Albert Loehr & Milena V. Valeva (ed.), 2010, "Finance & Ethics. Das Potential von Islamic Finance, SRI, Sparkassen," Books, Rainer Hampp Verlag, number 9783866184558, edition 1.
• Stephan Kaiser & Max Ringlstetter & Cornelia U. Reindl & Martin L. Stolz, 2010, "Die Wirkung von Work-Life Balance Initiativen auf das Mitarbeitercommitment: Eine empirische Untersuchung in der Unternehmensberatungsbranche (The Impact of Corporate Work-life Balance Initiatives on Employee Commitment: An Empirical Investigation in," Zeitschrift fuer Personalforschung. German Journal of Research in Human Resource Management, Rainer Hampp Verlag, volume 24, issue 3, pages 231-265.
• Thorsten Knauer, 2010, "Relevanz, Qualitaet und Determinanten der externen Unternehmenspublizitaet zum Humankapital – eine empirische Bestandsaufnahme der HDAX-Unternehmen (Relevance, Quality and Determinants of Human Capital Disclosure – An Empirical Analysis of the German," Zeitschrift fuer Personalforschung. German Journal of Research in Human Resource Management, Rainer Hampp Verlag, volume 24, issue 3, pages 205-230.
• Rene Coppe Pimentel & Iran Siqueira Lima, 2010, "Time-series Properties of Earnings and Their Relationship with Stock Prices in Brazil," Business and Economics Research Journal, Bursa Uludag University, Faculty of Economics and Administrative Sciences, volume 1, issue 4, pages 1-43.
• Aydem Çiftçioğlu & Nergis Poroy, 2010, "Investigate Corporate Social Responsibility and Segment Reporting Relationship," Business and Economics Research Journal, Bursa Uludag University, Faculty of Economics and Administrative Sciences, volume 1, issue 1, pages 1-83.
• Gheorghe LEPĂDATU, 2010, "The Accounting Law And The Globalisation Era," Annals of Spiru Haret University, Economic Series, Universitatea Spiru Haret, volume 1, issue 2, pages 23-28.
• Luminiţa IONESCU, 2010, "Efficacy Of Internal Control And Controlling Business Risks," Annals of Spiru Haret University, Economic Series, Universitatea Spiru Haret, volume 1, issue 2, pages 29-37.
• Viorica BRAGA, 2010, "Business Continuity, A Constant Issue For Managers And Auditors," Annals of Spiru Haret University, Economic Series, Universitatea Spiru Haret, volume 1, issue 2, pages 173-182.
• Cicilia IONESCU, 2010, "Fiscal And Accounting News 2010," Annals of Spiru Haret University, Economic Series, Universitatea Spiru Haret, volume 1, issue 3, pages 41-46.
• Aurelian Virgil BĂLUŢĂ, 2010, "Bookkeeping Information Use For Implementing Management Principles," Annals of Spiru Haret University, Economic Series, Universitatea Spiru Haret, volume 1, issue 3, pages 85-92.
• Luminiţa IONESCU, 2010, "Corruption, Fraud And Internal Control," Annals of Spiru Haret University, Economic Series, Universitatea Spiru Haret, volume 1, issue 4, pages 123-129.
• Jeno BEKE, 2010, "The Practical Experience of Adapting to the International Accounting Standards," REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, volume 11, issue 1, pages 110-123, March.
• Jeno BEKE, 2010, "International Management Accounting Standards Promote Business Growth," REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, volume 11, issue 3, pages 482-490, July.
• Maria MORARU & Denisa ABRUDAN, 2010, "Comparative Analysis on the Public Treasury Management Accounting in Romania - Present and Future -," REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, volume 11, issue 4, pages 640-645, October.
• Ryan Bartens & Shakill Hassan, 2010, "Value, size and momentum portfolios in real time: the cross section of South African stocks," Australian Journal of Management, Australian School of Business, volume 35, issue 2, pages 181-202, August, DOI: 10.1177/0312896210370081.
• Rezarta Shkurti (Perri) & Brunilda Duraj (Zani), 2010, "Using Multiple Discriminant Analysis In The Bankruptcy Prediction In Albania €“ A Study With The State-Owned Enterprises," Journal of Academic Research in Economics, Spiru Haret University, Faculty of Accounting and Financial Management Constanta, volume 2, issue 1 (May), pages 37-65.
• Roland Sturm, 2010, "Konzept einer registerbasierten Wirtschaftsstatistik," AStA Wirtschafts- und Sozialstatistisches Archiv, Springer;Deutsche Statistische Gesellschaft - German Statistical Society, volume 4, issue 2, pages 115-139, August, DOI: 10.1007/s11943-010-0080-0.
• Ingrid Nielsen & Russell Smyth & Qingguo Zhai, 2010, "Subjective Well-Being of China’s Off-Farm Migrants," Journal of Happiness Studies, Springer, volume 11, issue 3, pages 315-333, June, DOI: 10.1007/s10902-009-9142-9.
• Ingrid Nielsen & Olga Paritski & Russell Smyth, 2010, "Subjective Well-Being of Beijing Taxi Drivers," Journal of Happiness Studies, Springer, volume 11, issue 6, pages 721-733, December, DOI: 10.1007/s10902-009-9170-5.
• Chih-Ying Chen, 2010, "Do analysts and investors fully understand the persistence of the items excluded from Street earnings?," Review of Accounting Studies, Springer, volume 15, issue 1, pages 32-69, March, DOI: 10.1007/s11142-008-9079-y.
• Jeffrey L. Callen & Dan Segal & Ole-Kristian Hope, 2010, "The pricing of conservative accounting and the measurement of conservatism at the firm-year level," Review of Accounting Studies, Springer, volume 15, issue 1, pages 145-178, March, DOI: 10.1007/s11142-009-9087-6.
• Richard Frankel & William J. Mayew & Yan Sun, 2010, "Do pennies matter? Investor relations consequences of small negative earnings surprises," Review of Accounting Studies, Springer, volume 15, issue 1, pages 220-242, March, DOI: 10.1007/s11142-009-9089-4.
• Zhihong Chen & Dan S. Dhaliwal & Hong Xie, 2010, "Regulation fair disclosure and the cost of equity capital," Review of Accounting Studies, Springer, volume 15, issue 1, pages 106-144, March, DOI: 10.1007/s11142-009-9115-6.
• Eli Amir & Yanling Guan & Dennis Oswald, 2010, "The effect of pension accounting on corporate pension asset allocation," Review of Accounting Studies, Springer, volume 15, issue 2, pages 345-366, June, DOI: 10.1007/s11142-009-9102-y.
• Todd Kravet & Terry Shevlin, 2010, "Accounting restatements and information risk," Review of Accounting Studies, Springer, volume 15, issue 2, pages 264-294, June, DOI: 10.1007/s11142-009-9103-x.
• David Aboody & Reuven Lehavy & Brett Trueman, 2010, "Limited attention and the earnings announcement returns of past stock market winners," Review of Accounting Studies, Springer, volume 15, issue 2, pages 317-344, June, DOI: 10.1007/s11142-009-9104-9.
• Steven D. Smith, 2010, "Confidence and trading aggressiveness of naïve investors: effects of information quantity and consistency," Review of Accounting Studies, Springer, volume 15, issue 2, pages 295-316, June, DOI: 10.1007/s11142-009-9106-7.
• Sudipta Basu & Stanimir Markov & Lakshmanan Shivakumar, 2010, "Inflation, earnings forecasts, and post-earnings announcement drift," Review of Accounting Studies, Springer, volume 15, issue 2, pages 403-440, June, DOI: 10.1007/s11142-009-9112-9.
• Lee-Seok Hwang & Byungcherl Charlie Sohn, 2010, "Return predictability and shareholders’ real options," Review of Accounting Studies, Springer, volume 15, issue 2, pages 367-402, June, DOI: 10.1007/s11142-010-9119-2.
• Robert F. Göx, 2010, "Discussion of “decentralized capacity management and internal pricing”," Review of Accounting Studies, Springer, volume 15, issue 3, pages 479-502, September, DOI: 10.1007/s11142-010-9121-8.
• Alfred Wagenhofer, 2010, "Discussion of “Signaling firm value to active investors”," Review of Accounting Studies, Springer, volume 15, issue 3, pages 620-628, September, DOI: 10.1007/s11142-010-9123-6.
• Ingolf Dittmann, 2010, "Discussion of “Are CEOs compensated for value destroying growth in earnings?”," Review of Accounting Studies, Springer, volume 15, issue 3, pages 578-583, September, DOI: 10.1007/s11142-010-9125-4.
• Sunil Dutta & Stefan Reichelstein, 2010, "Decentralized capacity management and internal pricing," Review of Accounting Studies, Springer, volume 15, issue 3, pages 442-478, September, DOI: 10.1007/s11142-010-9126-3.
• David A. Reppenhagen, 2010, "Contagion of accounting methods: evidence from stock option expensing," Review of Accounting Studies, Springer, volume 15, issue 3, pages 629-657, September, DOI: 10.1007/s11142-010-9128-1.
• Xi Li, 2010, "The impacts of product market competition on the quantity and quality of voluntary disclosures," Review of Accounting Studies, Springer, volume 15, issue 3, pages 663-711, September, DOI: 10.1007/s11142-010-9129-0.
• Tim Baldenius & Xiaojing Meng, 2010, "Signaling firm value to active investors," Review of Accounting Studies, Springer, volume 15, issue 3, pages 584-619, September, DOI: 10.1007/s11142-010-9130-7.
• Per Olsson, 2010, "Discussion of “Contagion of accounting methods: evidence from stock option expensing”," Review of Accounting Studies, Springer, volume 15, issue 3, pages 658-662, September, DOI: 10.1007/s11142-010-9134-3.
• Christo Karuna, 2010, "Discussion of “The impact of product market competition on the quantity and quality of voluntary disclosures”," Review of Accounting Studies, Springer, volume 15, issue 3, pages 712-723, September, DOI: 10.1007/s11142-010-9135-2.
• Daniel Cohen & Raj Mashruwala & Tzachi Zach, 2010, "The use of advertising activities to meet earnings benchmarks: evidence from monthly data," Review of Accounting Studies, Springer, volume 15, issue 4, pages 808-832, December, DOI: 10.1007/s11142-009-9105-8.
• Baruch Lev & Siyi Li & Theodore Sougiannis, 2010, "The usefulness of accounting estimates for predicting cash flows and earnings," Review of Accounting Studies, Springer, volume 15, issue 4, pages 779-807, December, DOI: 10.1007/s11142-009-9107-6.
• Joanne Horton & George Serafeim, 2010, "Market reaction to and valuation of IFRS reconciliation adjustments: first evidence from the UK," Review of Accounting Studies, Springer, volume 15, issue 4, pages 725-751, December, DOI: 10.1007/s11142-009-9108-5.
• John A. Elliott & Aloke Ghosh & Doocheol Moon, 2010, "Asymmetric valuation of sustained growth by bond- and equity-holders," Review of Accounting Studies, Springer, volume 15, issue 4, pages 833-878, December, DOI: 10.1007/s11142-009-9110-y.
• Senyo Tse & Jennifer Wu Tucker, 2010, "Within-industry timing of earnings warnings: do managers herd?," Review of Accounting Studies, Springer, volume 15, issue 4, pages 879-914, December, DOI: 10.1007/s11142-009-9117-4.
• Holger Daske & Moritz Bassemir & Felix F. Fischer & Günther Gebhardt, 2010, "Manipulation des Börsenkurses durch gezielte Informationspolitik im Rahmen von Squeeze-Outs? — Eine empirische Untersuchung am deutschen Kapitalmarkt," Schmalenbach Journal of Business Research, Springer, volume 62, issue 3, pages 254-288, May, DOI: 10.1007/BF03373674.
• Klaus Ruhnke & Catharina Schmiele & Jochen Schwind, 2010, "Die Erwartungslücke als permanentes Phänomen der Abschlussprüfung — Definitionsansatz, empirische Untersuchung und Schlussfolgerungen," Schmalenbach Journal of Business Research, Springer, volume 62, issue 4, pages 394-421, June, DOI: 10.1007/BF03373676.
• Martin Ruf, 2010, "Holdings als Mittel der Steuerplanung zur Implementierung von steuerlich motiviertem Fremdkapital," Schmalenbach Journal of Business Research, Springer, volume 62, issue 8, pages 883-910, December, DOI: 10.1007/BF03373682.
• Russell Smyth & Ingrid Nielsen & Qingguo Zhai, 2010, "Personal Well-being in Urban China," Social Indicators Research: An International and Interdisciplinary Journal for Quality-of-Life Measurement, Springer, volume 95, issue 2, pages 231-251, January, DOI: 10.1007/s11205-009-9457-2.
• Adela Deaconu & Anuţa Buiga & Cristina Nistor, 2010, "The Value Relevance of Fair Value," Transition Studies Review, Springer;Central Eastern European University Network (CEEUN), volume 17, issue 1, pages 151-169, May, DOI: 10.1007/s11300-010-0131-9.
• Christine Duller, 2010, "Differences in Management accounting between family enterprises and non-family enterprises: A Statistical Approach," International Journal of Business and Economic Sciences Applied Research (IJBESAR), Democritus University of Thrace (DUTH), Kavala Campus, Greece, volume 3, issue 1, pages 89-95, July.
• Eenkhoorn, P. & Graafland, J.J., 2010, "Lying in Business : Insights from Hannah Arendt’s ‘Lying in Politics’," Discussion Paper, Tilburg University, Center for Economic Research, number 2010-75.
• Beuselinck, C.A.C. & Joos, P.P.M. & Khurana, I.K. & van der Meulen, S., 2010, "Mandatory Adoption of IFRS and Analysts’ Forecasts Information Properties," Discussion Paper, Tilburg University, Center for Economic Research, number 2010-112.
• Beuselinck, C.A.C. & Joos, P.P.M. & Khurana, I.K. & van der Meulen, S., 2010, "Mandatory IFRS Reporting and Stock Price Informativeness," Discussion Paper, Tilburg University, Center for Economic Research, number 2010-82.
• Javier Iturrioz del Campo, 2010, "Los procesos concursales en situación de crisis: características de su aplicación a las sociedades cooperativas
  [The concursal procedure in a chrisis situation: characteristics of its application to the cooperative]," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 100, pages 134-159.
• Elies Seguí-Mas & Ricardo J. Server Izquierdo, 2010, "El capital relacional de las cooperativas de crédito en España: un estudio cualitativo de sus intangibles sociales mediante el análisis Delphi
  [The relational capital of the credit cooperatives in Spain: a qualitative study of their social intangi," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 101, pages 107-131.
• Sonia Benito Hernández & María Olga Zúñiga Durán, 2010, "La inseguridad jurídica para los acreedores de las sociedades anónimas laborales ante el Real Decreto Ley 10/2008 de 12 de Diciembre: Mención a las sociedades constructoras y promotoras
  [Legal insecurity for creditors of industrial corporations to," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 102, pages 54-78.
• Elies Seguí-Mas & Ricardo J. Server Izquierdo, 2010, "Caracterización del Business capital de las cooperativas de crédito a través del análisis Delphi
  [Features of business capital of credit cooperatives through the Delphi analysis]," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 103, pages 101-122.
• Pierre Dehez, 2010, "Cooperative provision of indivisible public goods," Working Papers of BETA, Bureau d'Economie Théorique et Appliquée, UDS, Strasbourg, number 2010-14.
• Oriol Amat & Jordi Perramon, 2010, "Gazelle companies: Growth drivers and an evolution analysis," Economics Working Papers, Department of Economics and Business, Universitat Pompeu Fabra, number 1244, Nov.
• Christian Keuschnigg, 2010, "Die volkswirtschaftliche Bedeutung des Accounting," University of St. Gallen Department of Economics working paper series 2010, Department of Economics, University of St. Gallen, number 2010-03, Jan.
• Lucian Constantin Gabriel BUDACIA, 2010, "The Firm’S Patrimony €“ An International Approach," Journal of Applied Economic Sciences, Spiru Haret University, Faculty of Financial Management and Accounting Craiova, volume 5, issue 4(14)/ Wi, pages 311-316.
• Anis Ben Amar & Ezzeddine Abaoub, 2010, "Earnings Management Thresholds: The Case in Tunisia," Asian Academy of Management Journal of Accounting and Finance (AAMJAF), Penerbit Universiti Sains Malaysia, volume 6, issue 2, pages 35-56.
• Ignacio VELEZ-PAREJA & Joseph THAM, 2010, "Company's Valuation in an Emerging Economy - Case Study TIMANCO S.A," The Valuation Journal, The National Association of Authorized Romanian Valuers, volume 5, issue 2, pages 4-45.
• Sergei Vasilievich CHEREMUSHKIN, 2010, "Long-Term Financial Statements Forecasting Reinvesting Retained Earnings," The Valuation Journal, The National Association of Authorized Romanian Valuers, volume 5, issue 2, pages 46-87.
• Felipe MEJIA-PELAEZ & Ignacio VELEZ-PAREJA, 2010, "Cost of Equity and Weighted Average Cost of Capital for Perpetuities, with Constant Growth," The Valuation Journal, The National Association of Authorized Romanian Valuers, volume 5, issue 2, pages 88-121.
• Geno Genov, 2010, "The Science Of Accounting At The University Of Economics – Varna: Names And Traditions," Business & Management Compass, University of Economics Varna, issue 1, pages 7-15.
• Marek Gruszczynski, 2010, "Investor protection and disclosure. Quantitative evidence," Working Papers, Department of Applied Econometrics, Warsaw School of Economics, number 48, Nov.
• Blaufus, Kay & Bob, Jonathan & Hundsdoerfer, Jochen & Kiesewetter, Dirk & Weimann, Joachim, 2010, "It's all about tax rates: An empirical study of tax perception," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 106.
• Bornemann, Sven & Kick, Thomas & Memmel, Christoph & Pfingsten, Andreas, 2010, "Are banks using hidden reserves to beat earnings benchmarks? Evidence from Germany," Discussion Paper Series 2: Banking and Financial Studies, Deutsche Bundesbank, number 2010,13.
• Frey, Stefan & Herbst, Patrick, 2010, "The influence of buy-side analysts on mutual fund trading," CFR Working Papers, University of Cologne, Centre for Financial Research (CFR), number 10-10.
• Kaya, Devrimi, 2010, "Aufnahme eines persönlich haftenden Gesellschafters bei einer GmbH & Co. KG zur Vermeidung der Offenlegung des Jahresabschlusses nach HGB," Working Papers in Accounting Valuation Auditing, Friedrich-Alexander University Erlangen-Nuremberg, Chair of Accounting and Auditing, number 2010-1.
• Henselmann, Klaus & Klein, Martin & Raschdorf, Florian, 2010, "Prognoseeignung des Prognoseberichts? Eine empirisch gestützte Diskussion vor dem Hintergrund aktueller Änderungen im DRS 15 und der geplanten Umsetzung des ED Management Commentary," Working Papers in Accounting Valuation Auditing, Friedrich-Alexander University Erlangen-Nuremberg, Chair of Accounting and Auditing, number 2010-2.
• Henselmann, Klaus & Schrenker, Claudia & Schneider, Sebastian, 2010, "Unternehmensbewertung für erbschaft- und schenkungsteuerliche Zwecke: Anwendung verschiedener Bewertungsmethoden im Vergleich," Working Papers in Accounting Valuation Auditing, Friedrich-Alexander University Erlangen-Nuremberg, Chair of Accounting and Auditing, number 2010-3.
• Henselmann, Klaus & Gutbier, Manuel, 2010, "Probleme des Insolvenzplanverfahrens," Working Papers in Accounting Valuation Auditing, Friedrich-Alexander University Erlangen-Nuremberg, Chair of Accounting and Auditing, number 2010-4.
• Henselmann, Klaus & Klein, Martin & Wiese, Maren, 2010, "IFRS for SMEs: Eine Alternative für den Einzelabschluss aus Sicht des deutschen Mittelstandes?," Working Papers in Accounting Valuation Auditing, Friedrich-Alexander University Erlangen-Nuremberg, Chair of Accounting and Auditing, number 2010-6.
• Richard, Jacques (ed.), 2010, "L’information diffusée par l’exploitant sur le risque nucléaire : quelle réponse aux attentes des parties prenantes ?," Economics Thesis from University Paris Dauphine, Paris Dauphine University, number 123456789/5592.
• Lucia PALIU-POPA & Nicolae ECOBICI & Ionela-Claudia DINA, 2010, "Fundamental Issues Concerning the Organization of Management Accounting in Units of Natural Resource Exploitation," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 1, pages 189-196.
• Diana COZMA IGHIAN, 2010, "Analysis of International Accounting Regulations with Regards to Fair Value," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 1, pages 61-70.
• Enrique BONSON-PONTE & Ioan ANDONE & Adrian LUPASC & Ioana LUPASC, 2010, "The Need to Adapt to New Financial Accounting Technologies Information in the Context of Global Economic Crisis," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 2, pages 71-78.
• Michel Gervais & Yves Levant & Charles Ducrocq, 2010, "Le Time-Driven Activity-Based Costing (TDABC):un premier bilan à travers une étude de cas longitudinale," Revue Finance Contrôle Stratégie, revues.org, volume 13, issue 1, pages 123-155., March.
• Tarek Chanegrih, 2010, "Les changements en contrôle de gestion - quelle nature et quelles finalités?," Revue Finance Contrôle Stratégie, revues.org, volume 13, issue 1, pages 5-32, March.
• Gérald Naro & Denis Travaillé, 2010, "Construire les stratégies avec le Balanced Scorecard:vers une approche interactive du modèle de Kaplan et Norton," Revue Finance Contrôle Stratégie, revues.org, volume 13, issue 2, pages 33-66., June.
• Grégory Wegmann, 2010, "Compared Activity-Based Costing Case Studies in the Information System Departments of two Groups in France:A Strategic Management Accounting Approach," Working Papers CREGO, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations, number 1100501, May.
• Christine Marsal, 2010, "Contrôle de gestion et gouvernance cognitive:le cas d’une banque mutualiste Management accounting and cognitive governance:cooperative bank case study," Working Papers CREGO, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations, number 1100601, Jun.
• Dambrin, Claire & Lambert, Caroline, 2010, "Who is she and who are we? A critical essay on reflexivity in research into the rarity of women executives in accountancy," HEC Research Papers Series, HEC Paris, number 929, Mar.
• Lambert, Caroline & Sponem, Samuel, 2010, "Roles, authority and involvement of the management accounting function: a multiple case-study perspective," HEC Research Papers Series, HEC Paris, number 931, Oct.
• Wu, Jin (Ginger) & Zhang, Lu, 2010, "Does Risk Explain Anomalies? Evidence from Expected Return Estimates," Working Paper Series, Ohio State University, Charles A. Dice Center for Research in Financial Economics, number 2010-18, Oct.
• Hou, Kewei & van Dijk, Mathijs A. & Zhang, Yinglei, 2010, "The Implied Cost of Capital: A New Approach," Working Paper Series, Ohio State University, Charles A. Dice Center for Research in Financial Economics, number 2010-4, Feb.
• Barth, Mary E. & Gow, Ian D. & Taylor, Daniel J., 2010, "Non-GAAP and Street Earnings: Evidence from SFAS 123R," Research Papers, Stanford University, Graduate School of Business, number 2064, Sep.
• Shiwakoti, Radha K. & Rutherford, Brian A., 2010, "Expensing of share-based payments and its impact on large UK companies," The British Accounting Review, Elsevier, volume 42, issue 4, pages 269-279, DOI: 10.1016/j.bar.2010.07.007.
• Magni, Carlo Alberto, 2010, "Residual income and value creation: An investigation into the lost-capital paradigm," European Journal of Operational Research, Elsevier, volume 201, issue 2, pages 505-519, March.
• Barth, Mary & Taylor, Daniel, 2010, "In defense of fair value: Weighing the evidence on earnings management and asset securitizations," Journal of Accounting and Economics, Elsevier, volume 49, issue 1-2, pages 26-33, February.
• Navarro-García, Juan Carlos & Bastida, Francisco, 2010, "An empirical insight on Spanish listed companies’ perceptions of International Financial Reporting Standards," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 19, issue 2, pages 110-120, DOI: 10.1016/j.intaccaudtax.2010.07.003.
• Haluk BENGÜ & Ahmet Vecdi CAN, 2010, "An Evaluation About The Importance Of Criteria Determining The Allocation Sequence In Step-Down Allocation Of Manufacturing Overhead Costs," Ege Academic Review, Ege University Faculty of Economics and Administrative Sciences, volume 10, issue 3, pages 751-771.
• García, C. José & Herrero, Begoña & Ibáñez, Ana M., 2010, "El papel de la liquidez en el efecto de la nueva información. El caso de Latibex," El Trimestre Económico, Fondo de Cultura Económica, volume 77, issue 307, pages 651-682, julio-sep, DOI: http://dx.doi.org/10.20430/ete.v77i.
• Noeverman, J., 2010, "Within- and Between-group Agreement in Supervisor’s Evaluative Behaviours: Do evaluative ‘styles’ exist?," ERIM Report Series Research in Management, Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus University Rotterdam, number ERS-2010-002-F&A, Jan.
• Konstantinos J. Liapis, 2010, "The Residual Value Models: A Framework for Business Administration," European Research Studies Journal, European Research Studies Journal, volume 0, issue 1, pages 83-102.
• Konstantinos J. Liapis & Christos L.Galanos, 2010, "Accounting GAAPs and Accounting Treatments for Management of Property: Case Studies from Greek Real Estate Market," European Research Studies Journal, European Research Studies Journal, volume 0, issue 3, pages 169-194.
• Asuman Atik, Ph.D., 2010, "SME’s Views on the Adoption and Application of “IFRS for SMEs” in Turkey," European Research Studies Journal, European Research Studies Journal, volume 0, issue 4, pages 19-32.