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

2008

• Potecea, Olga & Gabroveanu, Emilia & Radneantu, Nicoleta, 2008, "Accounting Information - Power Instrument for Advanced Management in Knowledge Based Organizations," MPRA Paper, University Library of Munich, Germany, number 14042, Apr.
• Troaca, Victor & Troaca, Mihaela-Elvira, 2008, "Strengthening the annual financial statements of the banks," MPRA Paper, University Library of Munich, Germany, number 14233, Nov.
• Troaca, Victor, 2008, "Yearly balance sheet and the account for profit and loss made by banking societies," MPRA Paper, University Library of Munich, Germany, number 14299, Oct.
• Troaca, Victor, 2008, "Banking accountancy of transaction titles operations," MPRA Paper, University Library of Munich, Germany, number 14302.
• Deaconu, Adela & Filip, Crina & Buiga, Anuta, 2008, "Solutii pentru masurarea calitatii informatiei contabile," MPRA Paper, University Library of Munich, Germany, number 14760, Jun.
• Butzbach, Olivier & Di Carlo, Ferdinando, 2008, "The effects of stock options accounting regulation on corporate governance: A comparative European study," MPRA Paper, University Library of Munich, Germany, number 14843, Nov.
• Ciumag, Marin & Ciumag, Anca, 2008, "The Role of Batch Costing and Cost Accounting in the Managerial Process," MPRA Paper, University Library of Munich, Germany, number 14859, Nov.
• Ciumag, Marin, 2008, "The Taxation and Accountancy of Luncheon Voucher," MPRA Paper, University Library of Munich, Germany, number 14864, Apr.
• ciumag, marin & ciumag, anca, 2008, "The Justifying Documents – the Accounting Registration Base of the Works and Services Executed By Third Parties," MPRA Paper, University Library of Munich, Germany, number 14865, Feb.
• Paliu-Popa, Lucia & Cumpănaşu, Petruţa-Elena, 2008, "Annualy/Yearly Financial Situations in European Frame," MPRA Paper, University Library of Munich, Germany, number 18569, Nov.
• Arangies, G & Mlambo, Chipo & Hamman, W D & Steyn-Bruwer, B W, 2008, "The value-added statement: An appeal for standardisation," MPRA Paper, University Library of Munich, Germany, number 25970.
• Căpuşneanu, Sorinel & Lepădatu, Gheorghe, 2008, "The ABC-method (Activity-Based Costing) and the transversal organization of enterprises in the steel industry of Romania," MPRA Paper, University Library of Munich, Germany, number 26916, Oct.
• Căpuşneanu, Sorinel/I & Lepădatu, Gheorghe/V, 2008, "Possibilities of Implementation of the ABC-Method (Activity-Based Costing) in the enterprises of the steel industry in Romania," MPRA Paper, University Library of Munich, Germany, number 26917, Dec.
• Căpuşneanu, Sorinel/I & Lepădatu, Gheorghe/V, 2008, "The methodological steps in management accounting and cost calculation - A comparative analysis between the traditional methods used in Romania and the Activity-Based Costing (ABC) method," MPRA Paper, University Library of Munich, Germany, number 26918, Dec.
• Muthupandian, K S, 2008, "IAS 2, Inventories - A Closer Look," MPRA Paper, University Library of Munich, Germany, number 29053, Jul.
• Muthupandian, K S, 2008, "IAS 7, Statement of Cash Flows – A Closer Look," MPRA Paper, University Library of Munich, Germany, number 29087, Aug.
• Muthupandian, K S, 2008, "IAS 8, Accounting Policies, Changes in Accounting Estimates and Errors – A Closer Look," MPRA Paper, University Library of Munich, Germany, number 29112, Sep.
• Muthupandian, K S, 2008, "Experience of other Nations in Convergence to IFRS," MPRA Paper, University Library of Munich, Germany, number 30313, Mar, revised 09 May 2008.
• Muthupandian, K S, 2008, "IFRS 7 Financial Instruments: Disclosures - A Closer Look," MPRA Paper, University Library of Munich, Germany, number 36723, Mar.
• Muthupandian, K S, 2008, "IAS 10 Events After the Reporting Period - A Closer Look," MPRA Paper, University Library of Munich, Germany, number 36783, Oct.
• Muthupandian, K S, 2008, "IAS 11 Construction Contracts - A Closer Look," MPRA Paper, University Library of Munich, Germany, number 40027, Nov.
• Muthupandian, K S, 2008, "IAS 12 Income Taxes - A Closer Look," MPRA Paper, University Library of Munich, Germany, number 40066, Dec.
• Muthupandian, K S, 2008, "IFRS 8 Operating Segments - A Closer Look," MPRA Paper, University Library of Munich, Germany, number 40217, Apr.
• Muthupandian, K S, 2008, "IFRS 6 exploration for and evolution of mineral resources - a closer look," MPRA Paper, University Library of Munich, Germany, number 40300, Feb.
• Muthupandian, K S, 2008, "IAS 1 Presentation of Financial Statements - A Closer Look," MPRA Paper, University Library of Munich, Germany, number 41617, May.
• K S, Muthupandian, 2008, "IFRS 5 Non-current assets held for sale and Discontinued operations - a closer look," MPRA Paper, University Library of Munich, Germany, number 68853, Jan.
• Vélez-Pareja, Ignacio & Magni, Carlo Alberto, 2008, "Potential dividends and actual cash flows. Theoretical and empirical reasons for using ‘actual’ and dismissing ‘potential’, Or: How not to pull potential rabbits out of actual hats," MPRA Paper, University Library of Munich, Germany, number 7266, Feb.
• Amaral, Hudson & Iquiapaza, Robert & Tomaz, Wesley & Bertucci, Luiz, 2008, "Governança corporativa e divulgação de relatórios financeiros anuais
  [Corporate governance and release of annual financial statements]," MPRA Paper, University Library of Munich, Germany, number 9068, Jan.
• Hirshleifer, David & Teoh, Siew Hong, 2008, "Thought and Behavior Contagion in Capital Markets," MPRA Paper, University Library of Munich, Germany, number 9142, Jun.
• Hirshleifer, David & Teoh, Siew Hong, 2008, "Thought and Behavior Contagion in Capital Markets," MPRA Paper, University Library of Munich, Germany, number 9164, Jun.
• Batiz-Lazo, Bernardo & Hernandez-Borreguero, Julian & Maixe-Altes, J. Carles & Nu~ez-Torrado, Miriam, 2008, "Historia de un romance singular: encuentros y desencuentros de la partida doble en México
  [History of a very special romance: emergence and difussion of double entry book-keeping in Mexico]," MPRA Paper, University Library of Munich, Germany, number 9306, Jun.
• Aernoudts, R.H.R.M. & De Heer, M.A., 2008, "On the Interplay between Strategy and Management Control Systems," MPRA Paper, University Library of Munich, Germany, number 9583, Apr.
• Jara-Bertin, Mauricio & López-Iturriaga, Félix J., 2008, "Earnings Management and Contest to the Control: An Analysis of European Family Firms," MPRA Paper, University Library of Munich, Germany, number 9660, Jul.
• Dana Kovanicová, 2008, "Financial Statement's Standard Setting Strategy: Rules-Based or Principles Based?
  [Strategie tvorby světových standardů finančního výkaznictví: na bázi principů nebo pravidel?]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2008, issue 1, pages 7-19, DOI: 10.18267/j.cfuc.253.
• Miloslav Janhuba, 2008, "Value Changes and Their Reflections in Accounting Information
  [Cenové změny a jejich odraz v účetních informacích]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2008, issue 1, pages 20-32, DOI: 10.18267/j.cfuc.254.
• Marcela Žárová, 2008, "Enforcement Mechanism in the Framework of Translation Internal Market Rules into National Law in Europe
  [Kontrolní mechanismy při transpozici pravidel vnitřního trhu do vnitrostátního práva v Evrop," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2008, issue 1, pages 33-39, DOI: 10.18267/j.cfuc.255.
• Bohuslava Knapová, 2008, "Business as Result of Managerial Decision Making
  [Podnikání jako důsledek manažerských rozhodování]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2008, issue 1, pages 56-61, DOI: 10.18267/j.cfuc.257.
• Dana Dvořáková, 2008, "Accounting versus Tax Depreciation
  [Účetní versus daňové odpisy]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2008, issue 1, pages 95-98, DOI: 10.18267/j.cfuc.262.
• Marie Míková, 2008, "Three major types of the financial decision making in enterprise
  [Tři hlavní druhy finančního rozhodování podniku]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2008, issue 2, pages 42-46, DOI: 10.18267/j.cfuc.268.
• Jiřina Bokšová, 2008, "Valuation of Insurance Contracts
  [Oceňování pojistných závazků]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2008, issue 2, pages 54-61, DOI: 10.18267/j.cfuc.270.
• Jiří Pelák, 2008, "Conceptual Changes in Accounting for Business Combination
  [Koncepční změny v účetnictví podnikových kombinací]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2008, issue 2, pages 62-72, DOI: 10.18267/j.cfuc.271.
• Libuše Müllerová, 2008, "Accounting Profit/Loss and Tax Base
  [Účetní výsledek hospodaření a základ daně]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2008, issue 2, pages 91-95, DOI: 10.18267/j.cfuc.274.
• Dana Kovanicová, 2008, "Financial Statement of Micro-enterprises: Continually Open Question
  [Finanční výkaznictví mikro-podniků: stále otevřená otázka]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2008, issue 3, pages 6-19, DOI: 10.18267/j.cfuc.276.
• Marie Zelenková, 2008, "Effect of Exchange Rate Differences Relating to Receivables and Payables in Consolidated Financial Statement
  [Dopad kurzových rozdílů týkajících se pohledávek a závazků v konsolidované účetní závěr," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2008, issue 3, pages 69-80, DOI: 10.18267/j.cfuc.281.
• Václav Černý, 2008, "Provisions - Automatic Ensuring Sufficient Cash or Not
  [Rezervy - automatické zabezpečení dostatku peněžních prostředků?]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2008, issue 3, pages 81-85, DOI: 10.18267/j.cfuc.282.
• Vladimír Zelenka, 2008, "Full Goodwill - New Phenomenon in Business Combinations Reporting
  [Nový fenomén vykazování podnikových kombinací - celkový goodwill]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2008, issue 4, pages 37-43, DOI: 10.18267/j.cfuc.288.
• Marcela Žárová, 2008, "Fair Value Measurement - Obstacle or Benefit of Financial Accounting and Reporting?
  [Oceňování reálnou hodnotou - překážka nebo přínos účetního výkaznictví?]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2008, issue 4, pages 44-50, DOI: 10.18267/j.cfuc.289.
• Milan Hrdý & Denisa Plachá, 2008, "Accounting Systems in Czech Lands since the 18th Century by Present
  [Účetní systémy v českých zemích od 18. století do současnosti]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2008, issue 4, pages 73-79, DOI: 10.18267/j.cfuc.292.
• Monika Randáková, 2008, "Bankruptcy and Ways of Bankruptcy Solution in the Czech Republic according to New Legislation
  [Úpadek dlužníka a způsoby jeho řešení v České republice podle nového insolvenčního zákona]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2008, issue 4, pages 80-88, DOI: 10.18267/j.cfuc.293.
• Jaroslava Roubíčková, 2008, "Question Marks over Foreign Entities
  [Otazníky nad zahraniční pobočkou]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2008, issue 4, pages 89-96, DOI: 10.18267/j.cfuc.294.
• Paul Milgrom, 2008, "What the Seller Won't Tell You: Persuasion and Disclosure in Markets," Journal of Economic Perspectives, American Economic Association, volume 22, issue 2, pages 115-131, Spring.
• Cristiana Drumea, 2008, "Rules On Business Ethics. Sox Standard," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, volume 10, issue 23, pages 155-160, February.
• Monica Violeta ACHIM & Fanuta POP & Sorin ACHIM, 2008, "The Analysis of Financial Equilibrium in the Context of Account Globalization," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 36, pages 225-236, May.
• Ovidia DOINEA, 2008, "Annual Financial Statements as Way of Communicate the Accounting Information in the Economic Environment," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 36, pages 282-285, May.
• Diana BALACIU & Victoria BOGDAN, 2008, "Some Aspects Regarding Changes in Accounting Policies, Estimates and Correction of Errors," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 36, pages 376-382, May.
• Lucian Constantin Gabriel BUDACIA & Niculina ROSU-HAMZESCU, 2008, "Accounting practices regarding merchandise imports on one’s own account, on short-term credit," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 2, issue 36, pages 885-896, may.
• Sorin DOMNISORU & Sorin VINATORU, 2008, "Considerations Regarding the Financial Audit of the Tangible Fixed Assets," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 3, issue 36, pages 1130-1140, May.
• Magdalena MIHAI & Nicu MARCU, 2008, "Considerations Concerning the Sphere of the Activities of Internal Auditing," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 3, issue 36, pages 1165-1171, May.
• Ioana Ecaterina & Narcis MITU, 2008, "Evaluation Bases in Accountancy," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 3, issue 36, pages 1524-1533, May.
• Danut CHILAREZ & Mircea PERPELEA, 2008, "The taxing of the result, between the conformity and convergence of the accountancy," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 7, pages 89-95, May.
• Marin CIUMAG & Anca CIUMAG, 2008, "The justifying documents - the accounting registration base of the works and services executed by third parties," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 8, pages 162-165, December.
• Demetra Lupu-Visanescu, 2008, "The necessity and opportunity of accountant information in the management of mobility operations," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 11, pages 25-32, November.
• Sorinel Domnisoru & Sorin-Sandu Vinatoru, 2008, "Auditor independence, audit committee quality and internal control weaknesses," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 11, pages 7-12, November.
• Igor Goncharov & Allan Hodgson, 2008, "Comprehensive Income In Europe: Valuation, Prediction And Conservative Issues," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 10, pages 1-1.
• Lucia Sucală & Cristina Nistor, 2008, "A General View Over The Structural Funds In Tourism - Case Study Romania -," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 10, pages 1-10.
• Gheorghe Lepădatu, 2008, "Request Of The European Development And Globalization: The Payment Based On Shares (Ifrs 2)," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 10, pages 1-12.
• Andor Pajrok, 2008, "Financial Reporting In The Lodging Industry From The Segment Reporting Aspect," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 10, pages 1-13.
• Elżbieta WysÅ‚ocka, 2008, "Harmonization And Standardization Of The Accounting And Its Functions," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 10, pages 1-15.
• Iuliana Cenar, 2008, "Incomes And Expenses Define Elements Of The Budgetary Accounting Of Public Institutions Accounting," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 10, pages 1-16.
• Maria Berheci, 2008, "The Annual Reports And Financial Decisions," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 10, pages 1-17.
• Elena Hlaciuc & Camelia Mihalciuc & AniÅŸoara Apetri, 2008, "Financial Comunication Through The Financial Statements Acording To The International Accounting Settlements," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 10, pages 1-19.
• Szilveszter Fekete & Dumitru MatiÅŸ & János Lukács, 2008, "Factors Influencing The Extent Of Corporate Compliance With Ifrs. The Case Of Hungarian Listed Companies," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 10, pages 1-2.
• Ana Morariu & Flavia Stoian & Ana Maria Marinoiu & Doina CriÅŸan Hăbean, 2008, "Empirical Analysis Over The Evolution Of The Innovational Fixed Costs And Its Recognition In The Human Resources Orientated Environment," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 10, pages 1-3.
• Adriana Tiron Tudor & Alexandra MuÅ£iu, 2008, "Pro And Contra Opinions Regarding A Sme Accounting Standard," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 10, pages 1-4.
• Victoria Bogdan & Cosmina Mădălina Pop, 2008, "Romanian Companies' Web-Based Disclosure Choices And Capital Markets," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 10, pages 1-9.
• Hikmet Ulusan, 2008, "The Measurement Bases And The Analysis Ofthose For Qualitative Characteristics Of Financial Statements," Anadolu University Journal of Social Sciences, Anadolu University, volume 8, issue 1, pages 129-154, June.
• Popescu Aurora, 2008, "The Possibilities For The Creation Of A Language Xml For The Formalization Of The Accounting Records," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue 13.
• Maja Andrijašević, 2008, "Total Quality Accounting," Economic Annals, Faculty of Economics and Business, University of Belgrade, volume 53, issue 176, pages 110-122, January -.
• Onder Kaymaz & Ali Alp & Ramazan Aktas, 2008, "Good Corporate Governance Structures With Three Betters: Internal Control, Risk Management and Accounting Practices," Istanbul Stock Exchange Review, Research and Business Development Department, Borsa Istanbul, volume 10, issue 40, pages 34-64.
• Cenap Ilter, 2008, "How to Attract More Foreign Capital Investments in Turkey," Istanbul Stock Exchange Review, Research and Business Development Department, Borsa Istanbul, volume 10, issue 40, pages 99-130.
• Martha Ríos Manríquez & Jacobo Oñate Martínez & Enrique Ramos Juárez, 2008, "Similitudes Entre Las Empresas Que Implementan La Contabilidad Por Áreas De Responsabilidad," Ravista Raites antes Panorama Administrativo Journal, Red de Investigación en Administración de la Innovación Tecnológica, Económica y Sustentable - Instituto Tecnológico de Celaya, Departamento de Ciencias Económico Administrativas, volume 3, issue 5, pages 35-56, December.
• Elies Seguí Mas & Gabriel García Martínez & Agustín Romero Civera & Inmaculada Villalonga Grañana, 2008, "La innovación en el gobierno de las cajas rurales españolas: evaluación de su e-gobierno corporativo," CIRIEC-España, revista de economía pública, social y cooperativa, CIRIEC-España, issue 60, pages 155-178, April.
• Alicia Mateos Ronco, 2008, "Los procesos concursales en sociedades cooperativas. Especificidades en la información económico-financiera," CIRIEC-España, revista de economía pública, social y cooperativa, CIRIEC-España, issue 60, pages 209-246, April.
• Alfonso Carlos Morales Gutiérrez & Sonia Martín López & Gustavo Lejarriaga Pérez de las Vacas, 2008, "Labour Managed Firms in Spain," CIRIEC-España, revista de economía pública, social y cooperativa, CIRIEC-España, issue 62, pages 61-85, October.
• Edison Fredy León Paime, 2008, "Las facultades de la modernización: contexto de aparición de los programas de contaduría pública en Colombia," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada.
• Fabián Leonardo Quinche Martín, 2008, "Una evaluación crítica de la contabilidad ambiental empresarial," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada.
• Efrén Danilo Ariza Buenaventura, 2008, "Transformaciones contextuales, disciplinares y del pensum de contaduría pública: un análisis relacional," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada.
• Orlando Albornoz & Elsi Jiménez, 2008, "Ciencia y desarrollo: evolución de la cultura y comunidad académica en Venezuela durante el gobierno de la revolución bolivariana socialista," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada.
• Raúl Sanabria Tirado & María Andrea Trujillo Dávila & Alexander Guzmán Vásquez, 2008, "Poder y estrategia," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada.
• Diego Mauricio Barragán, 2008, "Indagación sobre los discursos de curriculum en contaduría pública en Colombia," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada.
• Edison Fredy León Paime & Angel David Roncancio, 2008, "El área de fundamentación contable: una aproximación a partir de sus contenidos y textos," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada.
• FABIO ENRIQUE GÓMEZ MENESES & Diego Fernando Cat�lico Segura, 2008, "Relación De La Presentación De Información De Negocios On-Line Con Las Variables Financieras En Las Empresas Colombianas," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada.
• Ignacio Velez-Pareja & Carlo Alberto Magni, 2008, "Potential Dividends and Actual Cash Flows. Theoretical and Empirical Reasons for Using 'Actual' and Dismissing 'Potential'. Or: How Not to Pull Pot..," Proyecciones Financieras y Valoración, Master Consultores, number 4520, Feb.
• Ignacio Velez-Pareja & Julian Benavides Franco, 2008, "There exists circularity between WACC and value? Another solution," Proyecciones Financieras y Valoración, Master Consultores, number 4557, Mar.
• Ignacio Velez-Pareja, 2008, "Pautas para el pronostico de los estados financieros a partir de estados financieros historicos para la valoracion," Proyecciones Financieras y Valoración, Master Consultores, number 4559, Mar.
• Ignacio Velez-Pareja, 2008, "Guidelines for forecasting historical financial statements for valuation purposes," Proyecciones Financieras y Valoración, Master Consultores, number 4560, Mar.
• Ignacio Velez-Pareja & Joseph Tham, 2008, "Constant leverage modeling: A reply to "A tutorial to the Mckinsey model for valuation of companies"," Proyecciones Financieras y Valoración, Master Consultores, number 4574, Mar.
• Ignacio Velez-Pareja & Mariano Merlo & David Andres Londono & Julio Sarmiento, 2008, "Dividendos "potenciales" versus pagados : razones teoricas y empiricas para usar dividendos pagados. Casos de America Latina y Argentina," Proyecciones Financieras y Valoración, Master Consultores, number 5122, Oct.
• DEHEZ, Pierre & TELLONE, Daniela, 2008, "Data games. Sharing public goods with exclusion," LIDAM Discussion Papers CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE), number 2008010, Feb.
• Tristan Boyer & Elena Chane-Alune, 2008, "IFRS and the Need for Non-Financial Information," LSF Research Working Paper Series, Luxembourg School of Finance, University of Luxembourg, number 08-06.
• Pierre, DEHEZ & Daniela, TELLONE, 2008, "Data games. Sharing public goods with exclusion," Discussion Papers (ECON - Département des Sciences Economiques), Université catholique de Louvain, Département des Sciences Economiques, number 2008010, Apr.
• Coronado, Julia & Mitchell, Olivia S. & Sharpe, Steven A. & Blake Nesbitt, S., 2008, "Footnotes aren't enough: the impact of pension accounting on stock values," Journal of Pension Economics and Finance, Cambridge University Press, volume 7, issue 3, pages 257-276, November.
• Gaëlle Lenormand & Lionel Touchais, 2008, "La pertinence des actifs incorporels avec les IFRS," Revue Finance Contrôle Stratégie, revues.org, volume 11, issue 2, pages 173-201, June.
• Yves Mard & Sylvain Marsat, 2008, "Les stratégies comptables précédant un changement de dirigeant en France," Revue Finance Contrôle Stratégie, revues.org, volume 11, issue 4, pages 111-136, December.
• Yuri Biondi & Antoine Rebérioux, 2008, "The governance of intangibles: Rethinking financial reporting and the Board of directors," EconomiX Working Papers, University of Paris Nanterre, EconomiX, number 2008-36.
• Cazavan-Jeny, Anne & Jeanjean, Thomas, 2008, "Supply and demand for European accounting research. Evidence from EAA congresses," ESSEC Working Papers, ESSEC Research Center, ESSEC Business School, number DR 08013, Jun.
• Cazavan-Jeny, Anne & Margaine, Julien & Missonier-Piera, Franck, 2008, "CEO compensations in a stakeholders' regime : an empirical investigation with French listed companies," ESSEC Working Papers, ESSEC Research Center, ESSEC Business School, number DR 08015, Jul.
• Barth, Mary E. & Konchitchki, Yaniv & Landsman, Wayne R., 2008, "Cost of Capital and Earnings Transparency," Research Papers, Stanford University, Graduate School of Business, number 2015, Dec.
• Reid, Gavin C & Smith, Julia A, 2008, "Why is it so Hard to Value Intangibles? Evidence from Investments in High-Technology Start-Ups," SIRE Discussion Papers, Scottish Institute for Research in Economics (SIRE), number 2008-29.
• Ding, Yuan & Richard, Jacques & Stolowy, Hervé, 2008, "Towards an understanding of the phases of goodwill accounting in four Western capitalist countries: From stakeholder model to shareholder model," Accounting, Organizations and Society, Elsevier, volume 33, issue 7-8, pages 718-755.
• Jermias, Johnny, 2008, "The relative influence of competitive intensity and business strategy on the relationship between financial leverage and performance," The British Accounting Review, Elsevier, volume 40, issue 1, pages 71-86, DOI: 10.1016/j.bar.2007.11.001.
• Allen, Franklin & Carletti, Elena, 2008, "Mark-to-market accounting and liquidity pricing," Journal of Accounting and Economics, Elsevier, volume 45, issue 2-3, pages 358-378, August.
• Graham, John R. & Mills, Lillian F., 2008, "Using tax return data to simulate corporate marginal tax rates," Journal of Accounting and Economics, Elsevier, volume 46, issue 2-3, pages 366-388, December.
• Thépot, Jacques & Netzer, Jean-Luc, 2008, "On the optimality of the full-cost pricing," Journal of Economic Behavior & Organization, Elsevier, volume 68, issue 1, pages 282-292, October.
• Habib, Ahsan & Hossain, Mahmud, 2008, "Do managers manage earnings to ‘just meet or beat’ analyst forecasts?," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 17, issue 2, pages 79-91, DOI: 10.1016/j.intaccaudtax.2008.07.004.
• Gjerde, Øystein & Knivsflå, Kjell & Sættem, Frode, 2008, "The value-relevance of adopting IFRS: Evidence from 145 NGAAP restatements," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 17, issue 2, pages 92-112, DOI: 10.1016/j.intaccaudtax.2008.07.001.
• Trabelsi, Samir & Labelle, Réal & Dumontier, Pascal, 2008, "Incremental Voluntary Disclosure on Corporate Websites, Determinants and Consequences," Journal of Contemporary Accounting and Economics, Elsevier, volume 4, issue 2, pages 120-155, DOI: 10.1016/S1815-5669(10)70032-1.
• Goodwin, John & Ahmed, Kamran & Heaney, Richard, 2008, "The Effects of International Financial Reporting Standards on the Accounts and Accounting Quality of Australian Firms: A Retrospective Study," Journal of Contemporary Accounting and Economics, Elsevier, volume 4, issue 2, pages 89-119, DOI: 10.1016/S1815-5669(10)70031-X.
• Gomez Biscarri, Javier & Lopez Espinosa, German, 2008, "The influence of differences in accounting standards on empirical pricing models: An application to the Fama-French model," Journal of Multinational Financial Management, Elsevier, volume 18, issue 4, pages 369-388, October.
• Vicente Condor López & Ana Monclús Salamero, 2008, "Concentraciones empresariales e información contable sobre grupos de empresas," EKONOMIAZ. Revista vasca de Economía, Gobierno Vasco / Eusko Jaurlaritza / Basque Government, volume 68, issue 02, pages 16-31.
• Eduardo Rodríguez Enríquez, 2008, "Contribución del tamaño, edad y perfil financiero de las constructoras del País Vasco a la competitividad," EKONOMIAZ. Revista vasca de Economía, Gobierno Vasco / Eusko Jaurlaritza / Basque Government, volume 69, issue 03, pages 270-293.
• Azrul Bin Abdullah & Ku Nor Izah Ku Ismail, 2008, "Disclosure of Voluntary Accounting Ratios by Malaysian Listed Companies," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, volume 6, issue 1, pages 1-20, January, DOI: 10.1108/19852510880000632.
• Vassili Joannidès & Nicolas Berland, 2008, "Reactions to reading “Remaining consistent with method? An analysis of grounded theory research in accounting”," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, volume 5, issue 3, pages 253-261, October, DOI: 10.1108/11766090810910254.
• Gold-Nöteberg, A.H. & Knechel, W.R. & Wallage, P., 2008, "The Effect of Audit Standards on Fraud Consultation and Auditor Judgment," 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 11687, Mar.
• Sorin Domnisoru & Sorin Vinatoru, 2008, "The Financial Audit Complexity of The Fixed Assets," European Research Studies Journal, European Research Studies Journal, volume 0, issue 4, pages 49-62.
• A. Renders & S. Vandenbogaerde, 2008, "Corporate Governance and Earnings Management. Evidence from Europe," Review of Business and Economic Literature, KU Leuven, Faculty of Economics and Business (FEB), Review of Business and Economic Literature, volume 0, issue 3, pages 263-287.
• N. Crutzen & D. Van Caille, 2008, "The Business Failure Process. An Integrative Model of the Literature," Review of Business and Economic Literature, KU Leuven, Faculty of Economics and Business (FEB), Review of Business and Economic Literature, volume 0, issue 3, pages 287-316.
• Chung Baek, Arun J Prakash, Bruce Dupoyet, 2008, "Fundamental Capital Valuation for IT Companies: A Real Options Approach," Frontiers in Finance and Economics, SKEMA Business School, volume 5, issue 1, pages 1-26, April.
• Julia Lynn Coronado & Olivia S. Mitchell & S. Blake Nesbitt & Steven A. Sharpe, 2008, "Footnotes aren’t enough: the impact of pension accounting on stock values," Finance and Economics Discussion Series, Board of Governors of the Federal Reserve System (U.S.), number 2008-04.
• William F. Bassett & Thomas B. King, 2008, "Profits and balance sheet developments at U.S. commercial banks in 2007," Federal Reserve Bulletin, Board of Governors of the Federal Reserve System (U.S.), volume 94, issue Jun, pages 1-39, June, DOI: 10.17016/bulletin.2008.94-6.
• Jennifer Kunz, 2008, "Do we measure what we get?," Working Paper Series: Finance and Accounting, Department of Finance, Goethe University Frankfurt am Main, number 188, Jun.
• Dan Li & Manuel Portugal Ferreira, 2008, "Internal and External Factors on Firms’ Transfer Pricing Decisions: Insights from Organization Studies," Notas Económicas, Faculty of Economics, University of Coimbra, issue 27, pages 23-38, June.
• Vassili Joannides & N. Berland, 2008, "Grounded theory: quels usages dans les recherches en contrôle de gestion?," Grenoble Ecole de Management (Post-Print), HAL, number hal-00676580, Oct.
• Vassili Joannides & N. Berland, 2008, "Reactions to Reading 'Remaining Consistent with Method? An Analysis of Grounded Theory Research in Accounting': A Comment on Gurd," Grenoble Ecole de Management (Post-Print), HAL, number hal-00676581, Dec.
• Nicolas Berland & Catherine Chevalier & Samuel Sponem, 2008, "On ne gère bien que ce que l'on mesure," Post-Print, HAL, number hal-00340428.
• C. Beuselinck & M. Deloof & S. Manigart, 2008, "Private Equity Investments and Disclosure Policy," Post-Print, HAL, number hal-00677526.

2007

• Marc Feuilloley & Patrick Sentis, 2007, "Pertinence économique de la comptabilisation des dépréciations de goodwill:le cas français," Revue Finance Contrôle Stratégie, revues.org, volume 10, issue 1, pages 95-124, March.
• Michel Gervais & Yves Levant, 2007, "Comment garantir l’homogénéité globale dans la méthode UVA ? Deux études de cas," Revue Finance Contrôle Stratégie, revues.org, volume 10, issue 3, pages 43-73, September.
• Denis Travaillé & Christine Marsal, 2007, "Automation of dashboards and the coherence of organizations: paradoxes and ambiguities based on two particular case studies," Working Papers CREGO, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations, number 1070601, Jun.
• Denis Travaillé & Christine Marsal, 2007, "Automatisation des tableaux de bord et cohérence du contrôle de gestion:à propos de deux cas," Working Papers CREGO, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations, number 1070602, Jun.
• Ignacio Vélez-Pareja, 2007, "Cash Flow Valuation in an Inflactionary World. The Case of World Bank for Regulated Firms," Economic Analysis Working Papers (2002-2010). Atlantic Review of Economics (2011-2016), Colexio de Economistas de A Coruña, Spain and Fundación Una Galicia Moderna, volume 6, pages 1-19, November.
• RAMIREZ, Carlos, 2007, "Exporting professional models: the expansion of the multinational audit firm and the transformation of the French accountancy profession since 1970," HEC Research Papers Series, HEC Paris, number 864, Feb.
• Ding, Yuan & Stolowy, Hervé & Richard, Jacques, 2007, "Towards an understanding of the phases of goodwill accounting in four Western capitalist countries: From stakeholder model to shareholder model," HEC Research Papers Series, HEC Paris, number 872, Oct.
• Dambrin, Claire, 2007, "Control at a distance as self-control: the renewal of the myth of control through technology," HEC Research Papers Series, HEC Paris, number 876, Nov.
• Lopes, Patricia Teixeira & Rodrigues, Lucia Lima, 2007, "Accounting for financial instruments: An analysis of the determinants of disclosure in the Portuguese stock exchange," The International Journal of Accounting, Elsevier, volume 42, issue 1, pages 25-56.
• Charitou, Andreas & Lambertides, Neophytos & Trigeorgis, Lenos, 2007, "Managerial discretion in distressed firms," The British Accounting Review, Elsevier, volume 39, issue 4, pages 323-346, DOI: 10.1016/j.bar.2007.08.003.
• Ding, Yuan & Hope, Ole-Kristian & Jeanjean, Thomas & Stolowy, Herve, 2007, "Differences between domestic accounting standards and IAS: Measurement, determinants and implications," Journal of Accounting and Public Policy, Elsevier, volume 26, issue 1, pages 1-38.