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

• 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.
• Zubiaurre Artola, Miguel Angel & Temprano Gutiérrez, Vicente & Saitua Iribar, Ainhoa, 2008, "La contabilización del impuesto sobre beneficios en el nuevo Plan General de Contabilidad," Revista de Dirección y Administración de Empresas, Universidad del País Vasco - Escuela Universitaria de Estudios Empresariales de San Sebastián.
• 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.

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.
• Azkue Irigoyen, Itziar, 2007, "Generoaren ikuspegitik auditore jarduelarien egoera Euskal Autonomia Erkidegoan eta Estatuan," Revista de Dirección y Administración de Empresas, Universidad del País Vasco - Escuela Universitaria de Estudios Empresariales de San Sebastián.
• Malles Fernández, Eduardo, 2007, "La valoración de las existencias en el nuevo Plan General de Contabilidad y su comparativa con la normativa precedente," Revista de Dirección y Administración de Empresas, Universidad del País Vasco - Escuela Universitaria de Estudios Empresariales de San Sebastián.
• Aldazabal Etxeberria, Miren Edurne, 2007, "Kontabilitate plan orokor berriaren kontzeptu-esparrua," Revista de Dirección y Administración de Empresas, Universidad del País Vasco - Escuela Universitaria de Estudios Empresariales de San Sebastián.
• José Mariano Moneva Abadía & Eduardo Ortas Fredes, 2007, "Información de sostenibilidad y performance financiera en el mercado español: especial referencia al sector financiero," EKONOMIAZ. Revista vasca de Economía, Gobierno Vasco / Eusko Jaurlaritza / Basque Government, volume 66, issue 03, pages 246-265.
• Anne Cazavan‐Jeny & Thomas Jeanjean, 2007, "Levels of voluntary disclosure in IPO prospectuses: an empirical analysis," Review of Accounting and Finance, Emerald Group Publishing Limited, volume 6, issue 2, pages 131-149, May, DOI: 10.1108/14757700710750810.
• Jiao, T. & Mertens, G.M.H. & Roosenboom, P.G.J., 2007, "Industry Valuation Driven Earnings Management," 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-2007-069-F&A, Oct.
• Koning, M. & Mertens, G.M.H. & Roosenboom, P.G.J., 2007, "The Impact of Media Attention on the Use of Alternative Earnings Measures," 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-2007-073-F&A, Oct.
• Pattikawa, L.H., 2007, "Longitudinal Study on the Performance of U.S. Pharmaceutical Firms: The Increasing Role of Marketing," 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-2007-020-STR, Mar.
• Alfonso Galindo Lucas, 2007, "El intangible como problema conceptual y la ficción del valor razonable," Contribuciones a la Economía, Servicios Académicos Intercontinentales SL, issue 2007-02, February.
• C. Beuselinck & S. Manigart, 2007, "Financial Reporting Quality in Private Equity Backed Companies: The Impact of Ownership Concentration," Post-Print, HAL, number hal-00677531.
• Thomas Jeanjean & Hervé Stolowy & Y. Ding & O. K. Hope, 2007, "Differences between Domestic Accounting Standards and IAS: Measurement, Determinants and Implications," Post-Print, HAL, number halshs-00126772.
• Anne Cazavan-Jeny & Thomas Jeanjean, 2007, "Levels of voluntary disclosure in IPO prospectuses: An empirical analysis," Post-Print, HAL, number halshs-00170565.
• Denis Travaillé & Christine Marsal, 2007, "Automatisation des tableaux de bord et cohérence du contrôle de gestion : à propos de deux cas," Post-Print, HAL, number halshs-00260592, Dec.
• Hervé Stolowy & Yuan Ding & Jacques Richard, 2007, "Towards an understanding of the phases of goodwill accounting in four Western capitalist countries: From stakeholder model to shareholder model," Working Papers, HAL, number hal-00580142, Jun.
• William D. Brown, Jr. & Karen Teitel & Haihong He, 2007, "Conditional Conservatism and the Value Relevance of Accounting Earnings: An International Study," Working Papers, College of the Holy Cross, Department of Economics, number 0612, Dec.
• Susan Machuga & Karen Teitel, 2007, "The Effects of the Mexican Corporate Governance Code on Quality of Earnings and its Components," Working Papers, College of the Holy Cross, Department of Economics, number 0708, Dec.
• Susan Machuga & Karen Teitel, 2010, "The Interaction of Audit Firm Quality and the Mexican Code of Best Corporate Practices on Earnings Quality," Working Papers, College of the Holy Cross, Department of Economics, number 1005, Dec.
• Belén Gill de Albornoz Noguer & Manuel Illueca Muñoz, 2007, "La calidad de los ajustes por devengo no afecta al coste de la deuda de las PYMES españolas," Investigaciones Economicas, Fundación SEPI, volume 31, issue 1, pages 79-117, January.
• Pedro Lorca & Javier Andrés & Jorge Díez & Juan josé del Coz & Antonio Bahamonde, 2007, "El análisis de preferencias: Un nuevo enfoque para el estudio de la rentabilidad," Investigaciones Economicas, Fundación SEPI, volume 31, issue 2, pages 221-262, May.
• Nermin ÖZGÜLBAŞ & Ali Serhan KOYUNCUGİL, 2007, "Sağlık kurumlarında finansal performans ölçümü: Kamu hastanelerinin veri madenciliği ile sınıflandırılması," Iktisat Isletme ve Finans, Bilgesel Yayincilik, volume 22, issue 253, pages 18-30.
• İrfan ERTUĞRUL & Nilsen KARAKAŞOĞLU, 2007, "Finans sektöründe kredi taleplerinin değerlendirilmesinde bulanık mantık yaklaşımı," Iktisat Isletme ve Finans, Bilgesel Yayincilik, volume 22, issue 255, pages 95-114.
• Berna KIRKULAK & Cağnur Kaytmaz BALSARI, 2007, "Türk firmalarının işletme sermayesi yönetimi uygulaması: 2001 ekonomik krizi sonrası," Iktisat Isletme ve Finans, Bilgesel Yayincilik, volume 22, issue 260, pages 102-119.
• Vedat EKERGİL & Arman Aziz KARAGÜL & Emin GERMEN, 2007, "Özörgütlemeli haritalar tekniğinin Türkiye’deki çimento şirketlerinin likit yapısının analiz edilmesinde kullanılması," Iktisat Isletme ve Finans, Bilgesel Yayincilik, volume 22, issue 261, pages 114-136.
• Tae G. Ryu & Chul-Young Roh, 2007, "The Auditor's Going-Concern Opinion Decision," International Journal of Business and Economics, School of Management Development, Feng Chia University, Taichung, Taiwan, volume 6, issue 2, pages 89-101, August.
• Meta Duhovnik, 2007, "The Problems of Accounting in a Public Institution: The Case of Slovenia," Financial Theory and Practice, Institute of Public Finance, volume 31, issue 4, pages 421-445.
• Niranjan Chipalkatti & Meenakshi RishiAuthor-Email: rishim@seattleu.edu, 2007, "Do Indian banks understate their bad loans?," Journal of Developing Areas, Tennessee State University, College of Business, volume 40, issue 2, pages 75-91, January-M.
• Rajiv Banker & Hsihui Chang & Ram Natarajan, 2007, "Estimating DEA technical and allocative inefficiency using aggregate cost or revenue data," Journal of Productivity Analysis, Springer, volume 27, issue 2, pages 115-121, April, DOI: 10.1007/s11123-006-0027-1.
• James Linck & Thomas Lopez & Lynn Rees, 2007, "The valuation consequences of voluntary accounting changes," Review of Quantitative Finance and Accounting, Springer, volume 28, issue 4, pages 327-352, May, DOI: 10.1007/s11156-007-0016-0.
• Tim Eaton & John Nofsinger & Daniel Weaver, 2007, "Disclosure and the cost of equity in international cross-listing," Review of Quantitative Finance and Accounting, Springer, volume 29, issue 1, pages 1-24, July, DOI: 10.1007/s11156-007-0024-0.
• Chee Lim & Patricia Tan, 2007, "Value relevance of value-at-risk disclosure," Review of Quantitative Finance and Accounting, Springer, volume 29, issue 4, pages 353-370, November, DOI: 10.1007/s11156-007-0038-7.
• Zhaoyang Gu & Jian Xue, 2007, "Do analysts overreact to extreme good news in earnings?," Review of Quantitative Finance and Accounting, Springer, volume 29, issue 4, pages 415-431, November, DOI: 10.1007/s11156-007-0037-8.
• Christof Beuselinck & Sophie Manigart, 2007, "Financial Reporting Quality in Private Equity Backed Companies: The Impact of Ownership Concentration," Small Business Economics, Springer, volume 29, issue 3, pages 261-274, October, DOI: 10.1007/s11187-006-9022-1.
• Akinobu Shuto & Shota Otomasa & Kazuyuki Suda, 2007, "The Relative and Incremental Explanatory Powers of Dirty Surplus for Debt Interest Rate," Discussion Paper Series, Research Institute for Economics & Business Administration, Kobe University, number 230, Aug, revised Mar 2008.
• Kazuhisa Otogawa & Hidetoshi Yamaji, 2007, "Corporate Groups and Stock Pricing in Japan –Information Transfer Effects of Earnings Forecast Revision-," Kobe Economic & Business Review, Research Institute for Economics & Business Administration, Kobe University, volume 51, pages 11-31, February.
• Bethlendi, András, 2007, "A hazai bankok hitelezésiveszteség-elszámolásának vizsgálata
  [Examination of loan-loss allowance practices by Hungarian banks]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), volume 0, issue 1, pages 67-93.
• Jacques Thépot & Jean-Luc Netzer, 2007, "On the optimality of the full cost pricing," Working Papers of LaRGE Research Center, Laboratoire de Recherche en Gestion et Economie (LaRGE), Université de Strasbourg, number 2007-05.
• Axel Gautier & Dimitri Paolini, 2007, "Delegation and Information Revelation," Journal of Institutional and Theoretical Economics (JITE), Mohr Siebeck, Tübingen, volume 163, issue 4, pages 574-597, December.
• Bischof, Jannis & Wüstemann, Jens, 2007, "How does fair value measurement under IAS 39 affect disclosure choices of European banks?," Papers, Sonderforschungsbreich 504, number 07-75.
• Bischof, Jannis & Ebert, Michael, 2007, "IAS 39 and biases in the risk perception of financial instruments," Papers, Sonderforschungsbreich 504, number 07-73.
• Simons, Dirk & Weißenberger, Barbara E., 2007, "Die Konvergenz von externem und internem Rechnungswesen : kritische Faktoren für die Entwicklung einer partiell integrierten Rechnungslegung aus theoretischer Sicht," Papers, Sonderforschungsbreich 504, number 07-67.
• Dittmann, Ingolf & Maug, Ernst, 2007, "Valuation biases, error measures, and the conglomerate discount
  [Biases and error measures : how to compare valuation methods]," Papers, Sonderforschungsbreich 504, number 07-37.
• Rubiela Jiménez Aguirre, 2007, "Aproximación a la teoría de la decisión: organizaciones y contabilidad 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 8, pages 108-122, Diciembre.
• Miguel Alberto Gonzáles Gonzáles, 2007, "Validez universal de un lenguaje 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 8, pages 123-132, Diciembre.
• Sandra Milena Muñoz López, 2007, "Control social: una perspectiva socio-política de la contabilidad 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 8, pages 133-155, Diciembre.
• Édgar Gracia López, 2007, "Economía política y contabilidad. Un asunto para repensar en el marco de las ciencias sociales 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 8, pages 156-171, Diciembre.
• Hárold Álvarez Álvarez, 2007, "Contabilidad, valoración y distribución de la riqueza. Una visión crítica 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 8, pages 172-204, Diciembre.
• Guillermo León Martínez Pino, 2007, "Los paradigmas contables: La borrosa impronta de una interpretación epistemológica 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 8, pages 205-234, Diciembre.
• Maurico Gómez Villegas, 2007, "Las insuficiencias disciplinares de los estándares internacionales de educación –IES– para contadores profesionales 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 8, pages 24-42, Diciembre.
• Hector José Sarmiento Ramírez, 2007, "Retorno a la idea. Elementos metodológicos para la construcción de conceptos propedéuticos de investigación contable 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 8, pages 43-57, Diciembre.
• Rafael Franco Ruiz, 2007, "La profesión contable y los escándalos empresariales 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 8, pages 58-107, Diciembre.
• Fabiola Loaiza Robles, 2007, "El papel de la partida doble en la representación contable 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 8, pages 8-23, Diciembre.
• Carlo Alberto Magni, 2007, "A Sum&Discount Method for Appraising Firms: An Illustrative Example," Department of Economics, University of Modena and Reggio E., Faculty of Economics "Marco Biagi", number 0572, Nov.
• Carlo Alberto Magni, 2007, "A Sum&Discount Method for Appraising Firms: An Illustrative Example," Department of Economics, University of Modena and Reggio E., Faculty of Economics "Marco Biagi", number 572, Nov.
• Douglas A. Shackelford & Joel Slemrod & James M. Sallee, 2007, "A Unifying Model of How the Tax System and Generally Accepted Accounting Principles Affect Corporate Behavior," NBER Working Papers, National Bureau of Economic Research, Inc, number 12873, Jan.
• Benjamin E. Hermalin & Michael S. Weisbach, 2007, "Transparency and Corporate Governance," NBER Working Papers, National Bureau of Economic Research, Inc, number 12875, Jan.
• James Poterba & Nirupama Rao & Jeri Seidman, 2007, "Deferred Tax Positions and Incentives for Corporate Behavior Around Corporate Tax Changes," NBER Working Papers, National Bureau of Economic Research, Inc, number 12923, Feb.
• George A. Plesko, 2007, "Estimates of the Magnitude of Financial and Tax Reporting Conflicts," NBER Working Papers, National Bureau of Economic Research, Inc, number 13295, Aug.
• Jin Ginger Wu & Lu Zhang & X. Frank Zhang, 2007, "Understanding the Accrual Anomaly," NBER Working Papers, National Bureau of Economic Research, Inc, number 13525, Oct.
• John R. Graham & Lillian F. Mills, 2007, "Using Tax Return Data to Simulate Corporate Marginal Tax Rates," NBER Working Papers, National Bureau of Economic Research, Inc, number 13709, Dec.
• Ochoa Hernández, Magda Lizet & Prieto Moreno, M. Begoña & Santidrián Arroyo, Alicia, 2007, "Estado de la gestión del capital intelectual: evidencia empírica e ideas para la reflexión. The current state of intellectual capital management in Spain: empirical evidence and debatable issues," Working Papers "New Trends on Business Administration". Documentos de Trabajo "Nuevas Tendencias en Dirección de Empresas"., Interuniversity Research Master and Doctorate Program (with a quality mention of ANECA) on "Business Economics", Universities of Valladolid, Burgos, Salamanca and León (Spain). Until 2008, Interuniversity Doctorate Program (with a quality mention of ANECA) “New trends in Business Administration”, Universities of Valladolid, Burgos, and Salamanca (Spain). Master en Investigación y Programa de Docto, number 2007-09, Jun.
• Flora Mui¤o V zquez & ?Marco Trombetta, 2007, "Does graph disclosure bias reduce the cost of equity capital?," "Marco Fanno" Working Papers, Dipartimento di Scienze Economiche "Marco Fanno", number 0039, Apr.
• Giovanna Michelon, 2007, "Sustainability disclosure and reputation: a comparative study," "Marco Fanno" Working Papers, Dipartimento di Scienze Economiche "Marco Fanno", number 0044, Sep.
• Giacomo Boesso & Kamalesh Kumar, 2007, "Who or What Really Counts in a Firm's Stakeholder Environment: An Investigation of Stakeholder Prioritization and Reporting," "Marco Fanno" Working Papers, Dipartimento di Scienze Economiche "Marco Fanno", number 0051, Sep.
• Antonella Cugini & Giovanna Michelon, 2007, "Performance evaluation in research departments: from the Balanced Scorecard to the Strategy Map," "Marco Fanno" Working Papers, Dipartimento di Scienze Economiche "Marco Fanno", number 0054, Nov.