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

2007

• José A. C. Moreira & Peter F. Pope, 2007, "Piecewise Linear Accrual Models: do they really control for the asymmetric recognition of gains and losses?," CEF.UP Working Papers, Universidade do Porto, Faculdade de Economia do Porto, number 0703, Mar.
• José A. C. Moreira & Peter F. Pope, 2007, "Earnings Management to Avoid Losses: a cost of debt explanation," CEF.UP Working Papers, Universidade do Porto, Faculdade de Economia do Porto, number 0704, Apr.
• Patrícia Teixeira Lopes & Lúcia Lima Rodrigues, 2007, "Accounting for financial instruments: A comparison of European companies’ practices with IAS 32 and IAS 39," FEP Working Papers, Universidade do Porto, Faculdade de Economia do Porto, number 239, Mar.
• Antonescu, Ligia & Antonescu, Mihai, 2007, "The harmonization of accounting settlements regarding the financial reports in accordance with the European Directives," MPRA Paper, University Library of Munich, Germany, number 10993.
• Antonescu, Mihai & Antonescu, Ligia, 2007, "Criteria of Recognition of Financial Reports’Structures," MPRA Paper, University Library of Munich, Germany, number 10995.
• Cinquini, Lino & Tenucci, Andrea, 2007, "Is the adoption of Strategic Management Accounting techniques really “strategy-driven”? Evidence from a survey," MPRA Paper, University Library of Munich, Germany, number 11819, Jun.
• Paliu-Popa, Lucia & Ecobici, Nicolae, 2007, "Accounting Implications of Taxation," MPRA Paper, University Library of Munich, Germany, number 12186, Oct.
• Mohamed Ibrahim, Shahul Hameed, 2007, "IFRS vs AAOIFI: The Clash of Standards?," MPRA Paper, University Library of Munich, Germany, number 12539, Mar.
• Bellas, Athanasios & Toudas, Kanellos & Papadatos, Konstantinos, 2007, "What International Accounting Standards (IAS) bring about to the financial statements of Greek Listed Companies? The case of the Athens Stock Exchange," MPRA Paper, University Library of Munich, Germany, number 13207.
• ciumag, marin, 2007, "General Accounting Principles," MPRA Paper, University Library of Munich, Germany, number 14863, Nov.
• Bunea-Bontas, Cristina Aurora, 2007, "Interim Financial Reporting in the Perspective of harmonization of the Romanian Accountancy with the International Financial Reporting Standards," MPRA Paper, University Library of Munich, Germany, number 16249, Jul.
• Galindo Lucas, ALFONSO, 2007, "El Intangible Como Problema Conceptual Y La Ficción Del Valor Razonable
  [Intangible assets as a conceptual problem and the fiction of fair value (in Spanish)]," MPRA Paper, University Library of Munich, Germany, number 2160, Feb, revised 2007.
• Yayla, Hilmi Erdogan & Kirkbir, Fazil & Cengiz, Ekrem, 2007, "Accounting Employees’ Behavioral Variables and Firm Performance: Evidence from Turkish Eastern Blacksea Region Companies," MPRA Paper, University Library of Munich, Germany, number 2557.
• Bhanu Murthy, K.V., 2007, "Social responsibility standards and global environmental accountability : a developing country perspective," MPRA Paper, University Library of Munich, Germany, number 2636, Apr.
• Muthupandian, K S, 2007, "An Introduction to International Financial Reporting Standards," MPRA Paper, University Library of Munich, Germany, number 28878, Sep.
• Pekdemir, Recep & Turel, Aslı, 2007, "IFRS 2005 in Turkey; Can We See the Evidences on the Financial Reports of the Companies Listed?," MPRA Paper, University Library of Munich, Germany, number 29838.
• Kaya, Ugur & Yayla, Hilmi Erdogan, 2007, "Remembering Thirty-five Years of Social Accounting: A Review of the Literature and the Practice," MPRA Paper, University Library of Munich, Germany, number 3454, Mar.
• Garcia-Fronti, Ines, 2007, "Corporate social and environmental reporting in developing countries: The case of Argentina," MPRA Paper, University Library of Munich, Germany, number 35583.
• Auray, Nicolas, 2007, "Folksonomy: the New Way to Serendipity," MPRA Paper, University Library of Munich, Germany, number 4582, Mar.
• Salvary, Stanley C. W., 2007, "Accounting: A General Commentary on an Empirical Science," MPRA Paper, University Library of Munich, Germany, number 5005, Jun, revised 10 Sep 2007.
• Hou, Kewei & Hirshleifer, David & Teoh, Siew Hong, 2007, "The Accrual Anomaly: Risk or Mispricing?," MPRA Paper, University Library of Munich, Germany, number 5173, Apr.
• Hirshleifer, David & Hou, Kewei & Teoh, Siew Hong, 2007, "Accruals and Aggregate Stock Market Returns," MPRA Paper, University Library of Munich, Germany, number 5197, Sep.
• Akbar, S, 2007, "The Separate Valuation Relevance of Earnings, Book Value and their Components in Profit and Loss Making Firms: UK Evidence," MPRA Paper, University Library of Munich, Germany, number 5665.
• Magni, Carlo Alberto, 2007, "Measuring performance and valuing firms: In search of the lost capital," MPRA Paper, University Library of Munich, Germany, number 5850, Sep.
• Magni, Carlo Alberto, 2007, "A Sum&Discount method for appraising firms:An illustrative example," MPRA Paper, University Library of Munich, Germany, number 6114, Nov.
• Mustata, Razvan V. & Matis, Dumitru, 2007, "Measurement Of Need For Harmonization Between National Accounting Standards And International Financial Reporting Standards," MPRA Paper, University Library of Munich, Germany, number 6183, Dec.
• Mustata, Razvan V. & Matis, Dumitru & Bodea, Gabriela, 2007, "The Impact Of Globalization On Regulations And Accounting Systems. Dimensioning And Quantification," MPRA Paper, University Library of Munich, Germany, number 6214, Dec.
• van Zyl, Warrick Boyd, 2007, "Calculating The Effect Of Employee Stock Options On Diluted Eps," MPRA Paper, University Library of Munich, Germany, number 6322, Dec.
• Brandas, Claudiu, 2007, "Dss Model Based On Rules And Olap For Management By Budgets," MPRA Paper, University Library of Munich, Germany, number 6683, Dec.
• Tiron Tudor, Adriana & Blidisel, Rodica, 2007, "Accrual Accounting Experience In The Romanian Public Higher Education Sector," MPRA Paper, University Library of Munich, Germany, number 6690, Dec, revised 13 Jan 2008.
• Tiron Tudor, Adriana & Blidisel, Rodica, 2007, "Romanian accrual accounting experience in public higher education sector," MPRA Paper, University Library of Munich, Germany, number 6691, Dec, revised 19 Dec 2007.
• Magni, Carlo Alberto, 2007, "Residual income and value creation: An investigation into the lost-capital paradigm," MPRA Paper, University Library of Munich, Germany, number 6783, Nov.
• Magni, Carlo Alberto, 2007, "Residual income and value creation: An investigation into the lost-capital paradigm," MPRA Paper, University Library of Munich, Germany, number 7335, Nov.
• Dutta, Probal & Bose, Sudipta, 2007, "Web-based Corporate Reporting in Bangladesh:An Exploratory Study," MPRA Paper, University Library of Munich, Germany, number 7915, Dec.
• Ecobici, N, 2007, "Concise aspects regarding the accounting treatment for property, plant and equipment in according with IAS 16," MPRA Paper, University Library of Munich, Germany, number 8011, Nov.
• Ecobici, N, 2007, "Fiscal and Accounting Aspects Concerning the Reverse Charge in the Context of Accession to the European Union," MPRA Paper, University Library of Munich, Germany, number 8012, Oct.
• Winter, Peter, 2007, "Managerial Risk Accounting and Control – A German perspective," MPRA Paper, University Library of Munich, Germany, number 8185, Aug.
• Dana Dvořáková, 2007, "Segment Reporting
  [Vykazování informací o vnitropodnikových segmentech]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2007, issue 1, pages 6-10, DOI: 10.18267/j.cfuc.205.
• David Procházka, 2007, "Institutional View of Accounting
  [Účetnictví pohledem institucionální ekonomie]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2007, issue 1, pages 11-29, DOI: 10.18267/j.cfuc.206.
• Jaroslava Marhounová & Štěpánka Nováková, 2007, "Harmonization of Accounting in Governments and in Local Governments ABSTRACT The highest demands are currently made on public finance system. Among them belongs: to introduce such systems of budgeting which ensure proper administration and sufficient," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2007, issue 1, pages 30-43, DOI: 10.18267/j.cfuc.207.
• Bohuslava Knapová, 2007, "The Strategic System of the Performance Measurement of the Entrepreneurial Company
  [Strategický systém měření výkonnosti podnikatelského subjektu]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2007, issue 1, pages 44-47, DOI: 10.18267/j.cfuc.208.
• Jiřina Bokšová, 2007, "Polish Contribution to Discussion about True and Fair View in Accounting
  [Polský příspěvek k diskusi o pravdivém a poctivém obrazu předmětu účetnictví]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2007, issue 1, pages 61-64, DOI: 10.18267/j.cfuc.210.
• Marcela Žárová, 2007, "Critical View of Relation between Tax and Financial Reporting with the Emphasis on Existence of Two Financial Reporting Systems in One Jurisdiction
  [Kritický pohled na vztah daní a účetnictví v Norsku s důrazem na možnost existence dvou systémů úč," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2007, issue 1, pages 74-81, DOI: 10.18267/j.cfuc.213.
• Zdenka Cardová, 2007, "About One Problem when Applying IFRS in Small and Medium-sized Enterprises
  [K jednomu problému aplikace IFRS v malých a středních podnicích]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2007, issue 1, pages 82-85, DOI: 10.18267/j.cfuc.214.
• Jiřina Bokšová, 2007, "Transfer Pricing
  [Transferové ceny]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2007, issue 2, pages 28-33, DOI: 10.18267/j.cfuc.219.
• Jaroslava Roubíčková, 2007, "The Adoption of IAS in Europe
  [Přijmutí IAS v Evropě]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2007, issue 2, pages 79-81, DOI: 10.18267/j.cfuc.224.
• Vlastimil Roun, 2007, "Discussion about Ex Post and Ex Ante Transfer Prices Adjustments
  [K diskusi k předacím cenám]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2007, issue 2, pages 82-85, DOI: 10.18267/j.cfuc.225.
• Libor Vašek, 2007, "Prepayments for Purchase of Property, Plant and Equipment
  [Zálohy na pořízení dlouhodobého majetku v cizí měně]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2007, issue 3, pages 21-26, DOI: 10.18267/j.cfuc.229.
• Marie Míková, 2007, "Main risk areas in using return on investment in financial decision making
  [Hlavní rizikové oblasti používání ukazatele rentability vložených prostředků při rozhodování]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2007, issue 3, pages 27-31, DOI: 10.18267/j.cfuc.230.
• Libuše Müllerová, 2007, "Research and Development and Innovation Promotion
  [Výzkum a vývoj a podpora inovačních procesů]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2007, issue 3, pages 66-74, DOI: 10.18267/j.cfuc.234.
• Marie Míková, 2007, "Financial Scandals, Accounting Change and the Role of Accounting Academics: A Perspective from North America
  [Finanční skandály, změna v účetnictví a úloha účetních akademiků: pohled za severní Ameriky]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2007, issue 3, pages 75-78, DOI: 10.18267/j.cfuc.235.
• Libuše Šoljaková, 2007, "Impact of Revenue Recognition on Future Performance
  [Vykazování výnosů a jejich vliv na odhad budoucí výkonnosti]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2007, issue 3, pages 88-91, DOI: 10.18267/j.cfuc.238.
• Jaroslav Wagner, 2007, "Management Accounting Systems Adoption in Startup Companies
  [Zavádění nástrojů manažerského účetnictví v nově vznikajících podnicích]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2007, issue 3, pages 92-95, DOI: 10.18267/j.cfuc.239.
• Dana Kovanicová, 2007, "International Regulation of Financial Reporting: Genesis, Development and Present
  [Nadnárodní regulace finančního výkaznictví: geneze, průběh, současnost]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2007, issue 3, pages 96-100, DOI: 10.18267/j.cfuc.240.
• Hana Vomáčková, 2007, "Actual Problems Accounting Solution Legal Merger in the Context with Development Harmonization Norms EU
  [Aktuální problémy účetního řešení fúzí obchodních společností v kontextu s vývojem harmonizačních norem EU]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2007, issue 4, pages 30-35, DOI: 10.18267/j.cfuc.243.
• Jana Hinke & Denisa Plachá & Milan Hrdý, 2007, "Research Work in IAS/IFRS - IAS/IFRS and Czech Accounting System and Comparison
  [Výzkum v oblasti IAS/IFRS - komparace řešení účetního systému IAS/IFRS s účetním systémem dle právních předpisů ČR]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2007, issue 4, pages 36-52, DOI: 10.18267/j.cfuc.244.
• Václav Černý, 2007, "Relationship of Management and Financial Accounting
  [O vztahu finančního a manažerského účetnictví]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2007, issue 4, pages 53-56, DOI: 10.18267/j.cfuc.245.
• Monika Randáková, 2007, "Deferred Income Tax in the Czech Republic
  [Odložená daň z příjmů v České republice]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2007, issue 4, pages 57-61, DOI: 10.18267/j.cfuc.246.
• Vladimír Zelenka, 2007, "Impact of Accounting Methods on Judgement of Analysts - Inspiration by the Hopkins, Houston and Peters Paper 'Purchase, Pooling, and Equity Analysts' Valuation Judgement'
  [Dopady vlivu účetních metod na úsudek analytiků - inspirace článkem "M," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2007, issue 4, pages 62-66, DOI: 10.18267/j.cfuc.247.
• Marie Zelenková, 2007, "Accounting Information and Share Values
  [Souvislost účetních informací a tržních hodnot akcií]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2007, issue 4, pages 67-72, DOI: 10.18267/j.cfuc.248.
• Hana Vomáčková, 2007, "Přístupy k vědeckému výzkumu v oblasti vypovídací schopnosti finančního účetnictví na případu statě Katariny Hellström na téma Významnost informací finančního účetnictví v transformujících se ekonomikách," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2007, issue 4, pages 73-77, DOI: 10.18267/j.cfuc.249.
• Michal Menšík & Jakub Stránský, 2007, "Conference of Department of Management Accounting: Modern Attitudes toward Performance Measurement and Its Information Support
  [Konference katedry manažerského účetnictví: Koncepce a praxe měření výkonnosti]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2007, issue 4, pages 86-91, DOI: 10.18267/j.cfuc.251.
• Andrea Gheno & Carlo Domenico Mottura, 2007, "IAS 39 Hedge Accounting e Interest Rate Risk Management," Departmental Working Papers of Economics - University 'Roma Tre', Department of Economics - University Roma Tre, number 0079, Jul.
• P. Van Cauwenberge & I. De Beelde, 2007, "A Critical Note on Empirical Comprehensive Income Research," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium, Ghent University, Faculty of Economics and Business Administration, number 07/463, May.
• Bernd Hüfner, 2007, "The SEC’S MD&A: Does it Meet the Informational Demands of Investors?– A Conceptual Evaluation –," Schmalenbach Business Review (sbr), LMU Munich School of Management, volume 59, issue 1, pages 58-84, January.
• Kenton K. Yee, 2007, "Using accounting information for consumption planning and equity valuation," Review of Accounting Studies, Springer, volume 12, issue 2, pages 227-256, September, DOI: 10.1007/s11142-007-9026-3.
• Elizabeth Anne Demers, 2007, "Discussion of “biases in multi-year management financial forecasts: Evidence from private venture-backed U.S. companies”," Review of Accounting Studies, Springer, volume 12, issue 2, pages 217-225, September, DOI: 10.1007/s11142-007-9027-2.
• Theodore E. Christensen, 2007, "Discussion of “another look at GAAP versus the Street: an empirical assessment of measurement error bias”," Review of Accounting Studies, Springer, volume 12, issue 2, pages 305-321, September, DOI: 10.1007/s11142-007-9036-1.
• Carol A. Marquardt & Christine I. Wiedman, 2007, "Economic consequences of financial reporting changes: diluted EPS and contingent convertible securities," Review of Accounting Studies, Springer, volume 12, issue 4, pages 487-523, December, DOI: 10.1007/s11142-007-9040-5.
• Dennis Chambers & Thomas J. Linsmeier & Catherine Shakespeare & Theodore Sougiannis, 2007, "An evaluation of SFAS No. 130 comprehensive income disclosures," Review of Accounting Studies, Springer, volume 12, issue 4, pages 557-593, December, DOI: 10.1007/s11142-007-9043-2.
• Alois Paul Knobloch, 2007, "Eine modifizierte Verbindlichkeiten-Bilanzierung nach dem Fair-Value-Modell für den IFRS- und den HGB-Abschluss," Schmalenbach Journal of Business Research, Springer, volume 59, issue 1, pages 87-119, February, DOI: 10.1007/BF03372782.
• Bernhard Pellens & Nils Crasselt & Thorsten Sellhorn, 2007, "Solvenztest zur Ausschüttungsbemessung — Berücksichtigung unsicherer Zukunftserwartungen," Schmalenbach Journal of Business Research, Springer, volume 59, issue 2, pages 264-283, March, DOI: 10.1007/BF03371697.
• Jochen Bigus, 2007, "Das Vorsichtsprinzip bei Informationsasymmetrien zwischen Gläubigern," Schmalenbach Journal of Business Research, Springer, volume 59, issue 5, pages 567-587, August, DOI: 10.1007/BF03371713.
• Stefan Wielenberg, 2007, "Führt das Rating nach Basel II zu einer freiwilligen Umstellung der Rechnungslegung von den handelsrechtlichen GoB zu den IFRS?," Schmalenbach Journal of Business Research, Springer, volume 59, issue 6, pages 732-751, September, DOI: 10.1007/BF03371720.
• Jens Wüstemann & Sonja Kierzek, 2007, "Normative Bilanztheorie und Grundsätze ordnungsmäßiger Gewinnrealisierung für Mehrkomponentenverträge," Schmalenbach Journal of Business Research, Springer, volume 59, issue 7, pages 882-913, November, DOI: 10.1007/BF03371726.
• Christoph Weber, 2007, "Kapitalerhaltung bei Anwendung der funktionalen Methode zur Währungsumrechnung," Schmalenbach Journal of Business Research, Springer, volume 59, issue 7, pages 914-937, November, DOI: 10.1007/BF03371727.
• Juan Manuel Garcia Lara & Beatriz Garcia Osma & Fernando Penalva, 2007, "Board of Directors' Characteristics and Conditional Accounting Conservatism: Spanish Evidence," European Accounting Review, Taylor & Francis Journals, volume 16, issue 4, pages 727-755, DOI: 10.1080/09638180701706922.
• Jia, Y., 2007, "Honesty Is the Best Policy–When There Is Money in It : Can Firms Promote Honest Reporting Behavior by Managers?," Discussion Paper, Tilburg University, Center for Economic Research, number 2007-28.
• Beuselinck, C.A.C. & Manigart, S., 2007, "Financial reporting quality in private equity backed companies : The impact of ownership concentration," Other publications TiSEM, Tilburg University, School of Economics and Management, number 2c9c21c1-d197-4651-a4af-a.
• Bouwens, J.F.M.G. & van Lent, L.A.G.M., 2007, "Assessing the performance of business unit managers," Other publications TiSEM, Tilburg University, School of Economics and Management, number b319acf4-637b-4b50-ab08-2.
• Stephen Morris & Hyun Song Shin, 2007, "Optimal Communication," Journal of the European Economic Association, MIT Press, volume 5, issue 2-3, pages 594-602, 04-05.
• Jaan Alver, 2007, "Preferred Stock: Liability or Equity?," Working Papers, Tallinn School of Economics and Business Administration, Tallinn University of Technology, number 165.
• Carlos Vargas Vasserot, 2007, "Los previsibles efectos de la NIC 32 en el sector cooperativo
  [The foregone effects of NIC 32 in the cooperative sector]," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 91, pages 120-159.
• Sonia Martín López & Gustavo Lejarriaga Pérez de las Vacas & Javier Iturrioz del Campo, 2007, "Consideraciones sobre la naturaleza del capital social en las sociedades cooperativas del trabajo asociado
  [Remarks about the nature of shareholders` equity in the associated labour cooperatives]," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 91, pages 93-119.
• Javier Gomez Biscarri & Germán López Espinosa, 2007, "The influence of differences in accounting standards on empirical pricing models: An application to the Fama-French model," Faculty Working Papers, School of Economics and Business Administration, University of Navarra, number 13/07, Dec.
• Dimitriu, Mihail, 2007, "Contabilitatea si Societatea Cunoasterii," Studii Financiare (Financial Studies), Centre of Financial and Monetary Research "Victor Slavescu", volume 11, issue 2, pages 83-91, June.
• Yasuhiro Monden & Masanobu Kosuga & Yoshiyuki Nagasaka & Shufuku Hiraoka & Noriko Hoshi (ed.), 2007, "Japanese Management Accounting Today," World Scientific Books, World Scientific Publishing Co. Pte. Ltd., number 6280, ISBN: ARRAY(0x861d9f00).
• Cheng-Few Lee (ed.), 2007, "Advances in Quantitative Analysis of Finance and Accounting," World Scientific Books, World Scientific Publishing Co. Pte. Ltd., number 6433, ISBN: ARRAY(0x864a9f48).
• Guan-Yu Chen & Ken Palmer & Yuan-Chung Sheu, 2007, "The Least Cost Superreplicating Portfolio for Short Puts and Calls in The Boyle–Vorst Model with Transaction Costs," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 1, in: Cheng-Few Lee, "Advances In Quantitative Analysis Of Finance And Accounting".
• Guglielmo Maria Caporale & Luis A. Gil-Alana & Mike Nazarski, 2007, "Testing of Nonstationarities in the Unit Circle, Long Memory Processes, and Day of the Week Effects in Financial Data," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 2, in: Cheng-Few Lee, "Advances In Quantitative Analysis Of Finance And Accounting".
• Beni Lauterbach & Joseph Vu, 2007, "Equity Restructuring via Tracking Stocks: Is there any Value Added?," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 3, in: Cheng-Few Lee, "Advances In Quantitative Analysis Of Finance And Accounting".
• Wei Zhang & Steven F. Cahan, 2007, "Stock Option Exercises and Discretionary Disclosure," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 4, in: Cheng-Few Lee, "Advances In Quantitative Analysis Of Finance And Accounting".
• Dave Jackson & Jeff Madura & Judith Swisher, 2007, "Do Profit Warnings Convey Information About the Industry?," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 5, in: Cheng-Few Lee, "Advances In Quantitative Analysis Of Finance And Accounting".
• Erik Devos & Yiuman Tse, 2007, "Are Whisper Forecasts More Informative than Consensus Analysts’ Forecasts?," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 6, in: Cheng-Few Lee, "Advances In Quantitative Analysis Of Finance And Accounting".
• Le (Emily) Xu, 2007, "Earning Forecast-Based Return Predictions: Risk Proxies in Disguise?," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 7, in: Cheng-Few Lee, "Advances In Quantitative Analysis Of Finance And Accounting".
• Hemantha S. B. Herath & Pranesh Kumar, 2007, "On Simple Binomial Approximations for Two Variable Functions in Finance Applications," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 8, in: Cheng-Few Lee, "Advances In Quantitative Analysis Of Finance And Accounting".
• Bradley T. Ewing & Jamie Brown Kruse, 2007, "The Prime Rate-Deposit Rate Spread and Macroeconomic Shocks," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 9, in: Cheng-Few Lee, "Advances In Quantitative Analysis Of Finance And Accounting".
• Charmen Loh, 2007, "The Long-Run Performance of Firms that Issue Tracking Stocks," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 10, in: Cheng-Few Lee, "Advances In Quantitative Analysis Of Finance And Accounting".
• William Dimovski & Robert Brooks, 2007, "Differences in Underpricing Returns Between REIT IPOs and Industrial Company IPOs," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 11, in: Cheng-Few Lee, "Advances In Quantitative Analysis Of Finance And Accounting".
• Rajeeva Sinha & Vijay Jog, 2007, "Performance of Canadian Mutual Funds and Investors," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 12, in: Cheng-Few Lee, "Advances In Quantitative Analysis Of Finance And Accounting".
• Pauline Shum & Kevin X. Zhu, 2007, "Identifying Major Shocks in Market Volatility and Their Impact on Trading Strategies," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 13, in: Cheng-Few Lee, "Advances In Quantitative Analysis Of Finance And Accounting".
• Anthony Yanxiang Gu & John T. Simon, 2007, "The September Phenomenon of US Equity Market," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 14, in: Cheng-Few Lee, "Advances In Quantitative Analysis Of Finance And Accounting".
• Chi-Keung Woo & Ira Horowitz & Nate Toyama & Arne Olson & Aaron Lai & Ray Wan, 2007, "Fundamental Drivers of Electricity Prices in the Pacific Northwest," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 15, in: Cheng-Few Lee, "Advances In Quantitative Analysis Of Finance And Accounting".
• Yasuhiro Monden & Yasuto Monden, 2007, "How Japanese Legal and Accounting Rules Can Facilitate Business Group Restructuring," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 1, in: Yasuhiro Monden & Masanobu Kosuga & Yoshiyuki Nagasaka & Shufuku Hiraoka & Noriko Hoshi, "Japanese Management Accounting Today".
• Shufuku Hiraoka, 2007, "Changes in the Concept of Capital and Their Effects on Economic Profit in Japan," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 2, in: Yasuhiro Monden & Masanobu Kosuga & Yoshiyuki Nagasaka & Shufuku Hiraoka & Noriko Hoshi, "Japanese Management Accounting Today".
• Masanobu Kosuga, 2007, "The Relationship between Strategies, Organizational Design, and Management Control Systems at Matsushita," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 3, in: Yasuhiro Monden & Masanobu Kosuga & Yoshiyuki Nagasaka & Shufuku Hiraoka & Noriko Hoshi, "Japanese Management Accounting Today".
• Yasuhiro Monden, 2007, "Valuations in Business Combinations: Focusing on the Resource Supply & Demand and the Ownership Structure," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 4, in: Yasuhiro Monden & Masanobu Kosuga & Yoshiyuki Nagasaka & Shufuku Hiraoka & Noriko Hoshi, "Japanese Management Accounting Today".
• Eri Yokota, 2007, "Analysis of the Influence of Performance-Based Systems on Japanese Management Control," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 5, in: Yasuhiro Monden & Masanobu Kosuga & Yoshiyuki Nagasaka & Shufuku Hiraoka & Noriko Hoshi, "Japanese Management Accounting Today".
• Katsuhiro Ito, 2007, "An Example of Japanese "Beyond Budgeting" Philosophy," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 6, in: Yasuhiro Monden & Masanobu Kosuga & Yoshiyuki Nagasaka & Shufuku Hiraoka & Noriko Hoshi, "Japanese Management Accounting Today".
• Makoto Tomo, 2007, "Questionnaire Survey on the International Financial Control Affecting the Responsibility Accounting of Overseas Subsidiaries," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 7, in: Yasuhiro Monden & Masanobu Kosuga & Yoshiyuki Nagasaka & Shufuku Hiraoka & Noriko Hoshi, "Japanese Management Accounting Today".
• Seiichi Kon, 2007, "The Role of "Hidden Costs" in Cost Management," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 8, in: Yasuhiro Monden & Masanobu Kosuga & Yoshiyuki Nagasaka & Shufuku Hiraoka & Noriko Hoshi, "Japanese Management Accounting Today".
• Yoko Ogushi, 2007, "Target Costing Brings Another Competitive Edge: Creation of Capacity Surplus through Information Capital Readiness by IT," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 9, in: Yasuhiro Monden & Masanobu Kosuga & Yoshiyuki Nagasaka & Shufuku Hiraoka & Noriko Hoshi, "Japanese Management Accounting Today".
• Hiroshi Ozawa, 2007, "A Framework for Performance Evaluation Methods in Continual Improvement Activities," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 10, in: Yasuhiro Monden & Masanobu Kosuga & Yoshiyuki Nagasaka & Shufuku Hiraoka & Noriko Hoshi, "Japanese Management Accounting Today".
• Kazuki Hamada, 2007, "Total Productivity Management and the Theory of Constraints: An Integrated Application of Supply Chain Management Methods," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 11, in: Yasuhiro Monden & Masanobu Kosuga & Yoshiyuki Nagasaka & Shufuku Hiraoka & Noriko Hoshi, "Japanese Management Accounting Today".
• Masaaki Imabayashi, 2007, "Allocation of Joint Profit among Supply Chain Companies: Application of Core Theory," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 12, in: Yasuhiro Monden & Masanobu Kosuga & Yoshiyuki Nagasaka & Shufuku Hiraoka & Noriko Hoshi, "Japanese Management Accounting Today".
• Yoshiteru Minagawa, 2007, "How Can Supply Chain Risks Be Reduced by Mutual Cooperation among Partners?: Application of Real Options and Throughput Accounting," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 13, in: Yasuhiro Monden & Masanobu Kosuga & Yoshiyuki Nagasaka & Shufuku Hiraoka & Noriko Hoshi, "Japanese Management Accounting Today".
• Tomoaki Sonoda, 2007, "Characteristics of Japanese Shared Service Centers," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 14, in: Yasuhiro Monden & Masanobu Kosuga & Yoshiyuki Nagasaka & Shufuku Hiraoka & Noriko Hoshi, "Japanese Management Accounting Today".
• Noriko Hoshi, 2007, "Business Model of Convenience Stores Based on a Charge Base of Royalty: Focusing on Seven-Eleven Japan Co., Ltd," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 15, in: Yasuhiro Monden & Masanobu Kosuga & Yoshiyuki Nagasaka & Shufuku Hiraoka & Noriko Hoshi, "Japanese Management Accounting Today".
• Noboru Ogura & Susumu Nibuya, 2007, "Chain Effects among Objectives under Management by Objectives," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 16, in: Yasuhiro Monden & Masanobu Kosuga & Yoshiyuki Nagasaka & Shufuku Hiraoka & Noriko Hoshi, "Japanese Management Accounting Today".
• Gunyung Lee & Naoya Yamaguchi, 2007, "The Framework of Business Process Management and Dell Computers," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 17, in: Yasuhiro Monden & Masanobu Kosuga & Yoshiyuki Nagasaka & Shufuku Hiraoka & Noriko Hoshi, "Japanese Management Accounting Today".
• Noriyuki Imai, 2007, "Business Process Reforms through Strategic Use of IT," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 18, in: Yasuhiro Monden & Masanobu Kosuga & Yoshiyuki Nagasaka & Shufuku Hiraoka & Noriko Hoshi, "Japanese Management Accounting Today".
• Yoshiyuki Nagasaka, 2007, "How to Measure the Effect of Investments in Various IT Tools on Each Department," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 19, in: Yasuhiro Monden & Masanobu Kosuga & Yoshiyuki Nagasaka & Shufuku Hiraoka & Noriko Hoshi, "Japanese Management Accounting Today".
• Shyam Sunder, 2007, "Accounting: Labor, Capital and Product Markets," Yale School of Management Working Papers, Yale School of Management, number ysm403, Sep.
• Shyam Sunder, 2007, "Accounting: Labor, Capital and Product Markets," Yale School of Management Working Papers, Yale School of Management, number ysm403, Sep.
• Martini, Jan Thomas & Niemann, Rainer & Simons, Dirk, 2007, "Transfer pricing or formula apportionment? Tax-induced distortions of multinationals' investment and production decisions," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 27.
• Przybilla, Anne, 2007, "Die Verwaltungsreform und die Einführung der Doppik in die öffentliche Verwaltung," Wismar Discussion Papers, Hochschule Wismar, Wismar Business School, number 13/2007.
• Kiefer, Kerstin & Schorn, Philipp, 2007, "Auswirkungen der IFRS-Umstellung auf die Risikoprämie von Unternehmensanleihen: Eine empirische Studie für Deutschland, Österreich und die Schweiz," SFB 649 Discussion Papers, Humboldt University Berlin, Collaborative Research Center 649: Economic Risk, number 2007-056.
• Lukas Haag & Ashok Kaul, 2007, "Reformen auf der Suche nach Skaleneffekten: die Struktur der Verwaltungs- und Verfahrenskosten der �ffentlichen Unfallkassen in Deutschland," IEW - Working Papers, Institute for Empirical Research in Economics - University of Zurich, number 332, Sep.
• H.M. Anderson & H. Chan & R. Faff & Y.K. Ho, 2007, "Reported Earnings and Analyst Forecasts as Competing Sources of Information: A New Approach," ANU Working Papers in Economics and Econometrics, Australian National University, College of Business and Economics, School of Economics, number 2007-488, Oct.
• Menegatti, Ana Laura Angeli & Barros, Alexandre Lahóz Mendonça de, None, "Análise comparativa dos custos de produção entre soja transgênica e convencional: um estudo de caso para o Estado do Mato Grosso do Sul," Brazilian Journal of Rural Economy and Sociology (Revista de Economia e Sociologia Rural-RESR), Sociedade Brasileira de Economia e Sociologia Rural, volume 45, issue 01, pages 1-21, DOI: 10.22004/ag.econ.161369.
• Valeriu Brabete, 2007, "Accounting, Amortization, Fiscality – A Trio Still Generating Debate," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 9, pages 20-27, November.
• Sorinel Domnisoru & Sorin Vinatoru & Daniela Giurescu, 2007, "Incorporated Immobilized Actives:Importance, Valuation, Revaluation," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 9S, pages 15-22, May.
• Lascu Ion Florin & Netoiu Lavinia Maria, 2007, "Possibilities Of Improving The Informational Subsystem Of Body Of Expert And Licensed Accountants Of Romania Concerning The Probationers’ Management," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 9S, pages 23-26, May.
• Valeriu Brabete & Cristian Dragan, 2007, "The Transition To Ifrs – Accounting Difficulties Concerning The Amortization Of The Non Current Assets," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 9S, pages 7-14, May.
• Vasile Burja, 2007, "The Profitability Analysis On Base The Profit And Losses Account Within The Agricultural Holdings," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 9, pages 1-17.
• Victor Munteanu, 2007, "Quality Control And Performance In Accounting," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 9, pages 1-29.
• Neamtu Horia & Teiusan Sorin-Ciprian, 2007, "Regarding The Accounting Policy And Treatment Prescribed By The Iasb For The Evaluation And Exploring Actives," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 9, pages 1-30.
• Cernusca Lucian & Mates Dorel, 2007, "The Statement Of Cash Flows," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 9, pages 1-31.
• Cernusca Lucian & Mates Dorel, 2007, "Accounting Politics In Context Of Annual Accounts," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 9, pages 1-32.
• Victoria Firescu, 2007, "Recognition Of Contract Revenues And Expenses," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 9, pages 1-34.
• Nicoleta Asalos & Mariana Mirea, 2007, "A Comparative Approach Of Fair Value Concept," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 9, pages 1-36.
• Marinela-Daniela Manea & Veronica Stefan, 2007, "Fundamentals And Practices For The Initial Recognition Of The Fixed Assets," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 9, pages 1-37.
• Manea Marinela-Daniela & Gîju George Ciprian, 2007, "Acknowledging, Assessing And Recording Grouped Non-Tangible Assets In The Books," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 9, pages 1-39.
• Gomoi Bogdan Cosmin, 2007, "The Systemic Vision Of Accounting," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 9, pages 1-40.
• Gomoi Bogdan Cosmin, 2007, "The Informational Content Of The Balance Sheet And The Accounting International Armonization," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 9, pages 1-41.
• Gabi Dragu, 2007, "Particularities Of Evidence Of The Goods," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 9, pages 1-44.
• Sas Florentina, 2007, "Possibilities For The Effective Pursuance Of The Costs In The Porcelain Industry," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 9, pages 1-45.
• Gâju George Ciprian, 2007, "Social Accounting To Make The Social Results Visible," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 9, pages 1-49.
• Dorin Munteanu, 2007, "A Critical Analysis Of Today'S Accounting And Cost Calculation System In Wood Industry," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 9, pages 1-51.
• Pana Daniela Nicoleta, 2007, "Creative Accounting - Art?," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 9, pages 1-52.
• Iulian Stefan, 2007, "Grounding Decision In Public Institutions Basing On Information Provided By Financial Administration Book- Keeping," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 9, pages 1-54.
• Mioara Turcas, 2007, "The Impact Of The Accounting Normalization And Harmonization On The Presentation Of The Accounting- Financial Information," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 9, pages 1-55.
• Briciu Sorin, 2007, "Responsibility Centres' Role In Practicing A Performing Management," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 9, pages 1-56.
• Iuliana Cenar, 2007, "General And Particular In The Accounting Constitution Of The Sources Of The National Found Of Social Health Insurances," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 9, pages 1-57.
• Attila Szora TAMAS & Iulian Bogdan DOBRA, 2007, "The Registration And The Depreciation Of Young Tree Plantations And Vineyards," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 9, pages 1-58.
• Sorin-Constantin Deaconu, 2007, "The Triad €Œevaluation, Recognition And Presentation†In The Case Of Biological Assets Specific To Agricultural Holdings," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 9, pages 1-59.
• Josep Maria Argiles Bosch, 2007, "Empirical Study on Costs and Incomes of Organic Farming," Working Papers in Economics, Universitat de Barcelona. Espai de Recerca en Economia, number 178.
• Josep Maria Argiles Bosch & Josep Garcia Blandon, 2007, "Cost stickiness revisited: Empirical aplication for farms," Working Papers in Economics, Universitat de Barcelona. Espai de Recerca en Economia, number 187.
• Ignat Papazov, 2007, "The National Bank Account Plan – A Collision between Content and Practical Reality," Economic Thought journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 6, pages 115-120.
• Alfredo Martín-Oliver & Vicente Salas-Fumás & Jesús Saurina, 2007, "Measurement of capital stock and input services of Spanish banks," Working Papers, Banco de España, number 0711, May.
• Marchal, S. & Boukari, M. & Cayssials, J-L., 2007, "L’impact des normes IFRS sur les données comptables des groupes français cotés," Bulletin de la Banque de France, Banque de France, issue 163, pages 27-42.
• Jan Bouwens & Laurence Van Lent, 2007, "Assessing the Performance of Business Unit Managers," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 45, issue 4, pages 667-697, September, DOI: 10.1111/j.1475-679X.2007.00251.x.
• Newton Carneiro Affonso da Costa Jr. & Roberto Meurer & César Medeiros Cupertino, 2007, "Is there a relationship between accounting and stock market returns in Brazil?," Brazilian Review of Finance, Brazilian Society of Finance, volume 5, issue 2, pages 233-245.
• Denis Travaillé & Christine Marsal, 2007, "Automatisation des tableaux de bord et cohérence du contrôle de gestion : à propos de deux cas," ACCRA, Association francophone de comptabilité, volume 13, issue 2, pages 75-96.
• Mariano González Sánchez & Enrique Rúa Alonso de Corrales, 2007, "Análisis de la eficiencia en la gestión de las fundaciones: una propuesta metodológica," CIRIEC-España, revista de economía pública, social y cooperativa, CIRIEC-España, issue 57, pages 117-149, April.
• Rafael Molina Llopis, 2007, "La reforma de la legislación mercantil en materia contable. Una breve referencia a su incidencia en las cooperativas y sociedades laborales," CIRIEC-España, revista de economía pública, social y cooperativa, CIRIEC-España, issue 58, pages 109-129, August.
• Manuel López Godoy & Francisco López Cruces, 2007, "Los métodos de liquidación en las cooperativas hortofrutícolas," CIRIEC-España, revista de economía pública, social y cooperativa, CIRIEC-España, issue 58, pages 131-159, August.
• Manuel Cubedo Tortonda, 2007, "El régimen económico de las sociedades cooperativas: situación actual y apuntes para una reforma," CIRIEC-España, revista de economía pública, social y cooperativa, CIRIEC-España, issue 58, pages 161-187, August.
• Tomás Garrido Pulido & Carmen Lafuente Ibáñez & Raquel Puentes Poyatos, 2007, "Relevancia y adecuación de la información fiscal suministrada por las cooperativas de segundo grado," CIRIEC-España, revista de economía pública, social y cooperativa, CIRIEC-España, issue 58, pages 191-220, August.
• Alicia Mateos Ronco, 2007, "La consolidación contable en el ámbito cooperativo," CIRIEC-España, revista de economía pública, social y cooperativa, CIRIEC-España, issue 58, pages 31-58, August.
• Sonia Martín López & Gustavo Lejarriaga Pérez de las Vacas & Javier Iturrioz del Campo, 2007, "La naturaleza del capital social como aspecto diferenciador entre las sociedades cooperativas y las sociedades laborales," CIRIEC-España, revista de economía pública, social y cooperativa, CIRIEC-España, issue 58, pages 59-82, August.
• Belén Fernández-Feijóo Souto & Mª José Cabaleiro Casal, 2007, "Clasificación del capital social de la sociedad cooperativa: una visión crítica," CIRIEC-España, revista de economía pública, social y cooperativa, CIRIEC-España, issue 58, pages 7-29, August.
• Fernando Polo Garrido, 2007, "Impactos de las normas internacionales de información financiera en el régimen económico de las sociedades cooperativas," CIRIEC-España, revista de economía pública, social y cooperativa, CIRIEC-España, issue 58, pages 83-108, August.
• Jack Stecher & Radhika Lunawat & Kira Pronin & John Dickhaut, 2007, "Decision Making and Trade without Probabilities," CIRANO Working Papers, CIRANO, number 2007s-21, Oct.
• Paul Milgrom, 2007, "What the Seller Won’t Tell You: Persuasion and Disclosure in Markets," Levine's Bibliography, UCLA Department of Economics, number 843644000000000045, Jul.
• Bala Balachandran, 2007, "Imperialismo occidental y contabilidad en Oriente: La historia del Instituto de contadores de gestión autorizados de Sri Lanka," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada.
• Mauricio Gómez Villegas, 2007, "Pensamiento Único Y Contabilidad: La Posibilidad," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada.
• Nidia Elena Rendón Arcila, 2007, "Enfoque comunicacional de la contabilidad, ¿una nueva etapa de la contabilidad? (Primera parte)," Revista Semestre Económico, Universidad de Medellín.
• Ignacio Velez-Pareja & Joseph Tham, 2007, "The tyranny of rounding errors: the mismatching of APV and the DCF in perpetuities in Brealey and Myers 6th and 7th edition of Principles of Corporate," Proyecciones Financieras y Valoración, Master Consultores, number 3938, Aug.
• Ignacio Velez-Pareja, 2007, "Looking Forward Financial Ratio and Value Analysis (Valor de la firma y razones financieras para el an√°lisis financiero)," Proyecciones Financieras y Valoración, Master Consultores, number 3940, Aug.
• Ignacio Velez-Pareja & Joseph Tham, 2007, "Prospective analysis: guidelines for forecasting financial statements," Proyecciones Financieras y Valoración, Master Consultores, number 4316, Dec.
• DEHEZ, Pierre, 2007, "Shapley compensation scheme," LIDAM Discussion Papers CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE), number 2007094, Dec.
• Tristan Boyer & Elena CHANE-ALUNE, 2007, "Les IFRS et les besoins en informations non financières," LSF Research Working Paper Series, Luxembourg School of Finance, University of Luxembourg, number 07-06.