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

• Charles R. Hulten & Xiaohui Hao, 2008, "What is a Company Really Worth? Intangible Capital and the "Market to Book Value" Puzzle," NBER Working Papers, National Bureau of Economic Research, Inc, number 14548, Dec.
• Clara Severinson, 2008, "Accounting for Defined Benefit Plans: An International Comparison of Exchange-Listed Companies," OECD Working Papers on Insurance and Private Pensions, OECD Publishing, number 23, Aug, DOI: 10.1787/238220377316.
• Jugrin Anamaria, 2008, "Valoarea actualizată netă şi valoarea actualizată ajustată," Revista OEconomica, Romanian Society for Economic Science, Revista OEconomica, issue 04, December.
• Briciu Sorin & Sas Florentina, 2008, "Aspects Regarding The Application Of Direct-Costing In Taking The Managerial Decisions," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 3, issue 1, pages 1058-1064, May.
• Deaconu Adela & Bonaci Carmen & Popa Ioan, 2008, "Valuation of Inventories Considering the Fair Value Options," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 3, issue 1, pages 1128-1133, May.
• Feleaga Liliana & Feleaga Niculae & Vasile Cristina Mioara, 2008, "Conceptual Difficulties And The Feasibility Of Policies," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 3, issue 1, pages 1205-1210, May.
• Mutiu Alexandra Ileana & Tiron Tudor Adriana & Ienciu Alin Ionel, 2008, "The Improvement Process of the Romanian Educational Accounting System Toward a Global Economic Environment," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 3, issue 1, pages 1336-1340, May.
• Pop Cosmina & Pop Valer & Balaciu Diana, 2008, "Transfer Prices: Mechanisms, Methods And International Approaches," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 3, issue 1, pages 1402-1406, May.
• Popa Adina & Peres Ion, 2008, "Aspects Regarding Corporate Mandatory And Voluntary Disclosure," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 3, issue 1, pages 1407-1411, May.
• Ristea Mihai & Artemisa Calu Daniela & Olimid Lavinia & Guse Gina Raluca & Guse Gina Raluca, 2008, "A comparative study on accounting heredity: the case of ex soviet countries versus other eastern european countries," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 3, issue 1, pages 1445-1450, May.
• Bogdan Victoria & Popa Dorina Nicoleta, 2008, "Online Financial Reporting Disclosure Requirements Across Central and Eastern European Countries," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 3, issue 1, pages 983-990, May.
• Adina Popa & Rodica Gabriela Blidisel & Andra Pop, 2008, "Investor relations on the internet. An empirical study of Romanian listed companies," Proceedings Papers of Business Sciences: Symposium for Young Researchers (FIKUSZ) 2008, Óbuda University, Keleti Faculty of Business and Management, in: László Áron Kóczy, "FIKUSZ 2008 Business Sciences - Symposium for Young Researchers: Proceedings".
• Rodica Gabriela Blidisel & Adina Popa & Andra Pop, 2008, "Budgetary and accounting experience in public sector- comparative case study," Proceedings Papers of Business Sciences: Symposium for Young Researchers (FIKUSZ) 2008, Óbuda University, Keleti Faculty of Business and Management, in: László Áron Kóczy, "FIKUSZ 2008 Business Sciences - Symposium for Young Researchers: Proceedings".
• Patricia Teixeira Lopes & Rui Couto Viana, 2008, "The transition to IFRS: disclosures by Portuguese listed companies," FEP Working Papers, Universidade do Porto, Faculdade de Economia do Porto, number 285, Aug.
• Carlo Alberto, Magni, 2008, "Splitting Up Value: A Critical Review of Residual Income Theories," MPRA Paper, University Library of Munich, Germany, number 10506, Sep.
• Antonescu, Mihai & Antonescu, Ligia, 2008, "Financial-Accounting Settlements Applying in 2008," MPRA Paper, University Library of Munich, Germany, number 10878, Jun.
• Ecobici, Nicolae, 2008, "IPSAS versus National Norms on Public Institutions' Own Capitals," MPRA Paper, University Library of Munich, Germany, number 11228, May.
• Ecobici, Nicolae, 2008, "Comparative Survey on the Records of Fixed Assets of Companies and Public Institutions," MPRA Paper, University Library of Munich, Germany, number 11231, May.
• Paliu-Popa, Lucia, 2008, "Fiscal and Book-Keeping Issues Regarding Financing Through Leasing System in European Context," MPRA Paper, University Library of Munich, Germany, number 12189, Mar.
• Paliu-Popa, Lucia, 2008, "Book Keeping of International Commercial Transactions," MPRA Paper, University Library of Munich, Germany, number 12190, Apr.
• Paliu-Popa, Lucia, 2008, "The Book-Keeping of Inside-Community Transactions," MPRA Paper, University Library of Munich, Germany, number 12192, Mar.
• 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.
• 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.
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• 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.
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• 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.
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2007