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

• Marcela Žárová, 2008, "Fair Value Measurement - Obstacle or Benefit of Financial Accounting and Reporting?
  [Oceňování reálnou hodnotou - překážka nebo přínos účetního výkaznictví?]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2008, issue 4, pages 44-50, DOI: 10.18267/j.cfuc.289.
• Milan Hrdý & Denisa Plachá, 2008, "Accounting Systems in Czech Lands since the 18th Century by Present
  [Účetní systémy v českých zemích od 18. století do současnosti]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2008, issue 4, pages 73-79, DOI: 10.18267/j.cfuc.292.
• Monika Randáková, 2008, "Bankruptcy and Ways of Bankruptcy Solution in the Czech Republic according to New Legislation
  [Úpadek dlužníka a způsoby jeho řešení v České republice podle nového insolvenčního zákona]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2008, issue 4, pages 80-88, DOI: 10.18267/j.cfuc.293.
• Jaroslava Roubíčková, 2008, "Question Marks over Foreign Entities
  [Otazníky nad zahraniční pobočkou]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2008, issue 4, pages 89-96, DOI: 10.18267/j.cfuc.294.
• Alžbeta Foltínová & Michal Budinský, 2008, "Various Versions of Managerial Income Statement," Ekonomika a Management, Prague University of Economics and Business, volume 2008, issue 2.
• Bartłomiej Nita, 2008, "Requirements for Performance Management Systems: A Delineation of the Comprehensive Set of Criteria," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2008, issue 3, pages 6-22, DOI: 10.18267/j.efaj.81.
• Jaroslav Wagner, 2008, "Measuring Performance - Conceptual Framework Questions," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2008, issue 3, pages 23-43, DOI: 10.18267/j.efaj.82.
• Jonas Mackevičius & Jiří Strouhal & Svetlana Zverovich, 2008, "Comparative Analysis of the National Accounting Standards of the Czech Republic and Lithuania," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2008, issue 4, pages 22-44, DOI: 10.18267/j.efaj.88.
• Beth Asch & Paul Heaton, 2008, "Monopsony and Labor Supply in the Army and Navy," Working Papers, Princeton University, Department of Economics, Industrial Relations Section., number 1107, Oct.
• Claus Steinle & Bernd Eggers & Friedel Ahlers, 2008, "Change Management – Wandlungsprozesse erfolgreich planen und umsetzen," Books, Rainer Hampp Verlag, number 9783866181977, edition 1.
• Lorenzo De Angelis, 2008, "IAS/IFRS: uno sguardo d’insieme, con specifico riferimento all’iscrizione in bilancio delle partecipazioni / IAS/IFRS: an overview, with specific reference to the accounting of shareholdings," Economia Internazionale / International Economics, Camera di Commercio Industria Artigianato Agricoltura di Genova, volume 61, issue 2-3, pages 261-311.
• Rolf Uwe Fülbier & Jorge Lirio Silva & Marc Henrik Pferdehirt, 2008, "Impact of Lease Capitalization on Financial Ratios of Listed German Companies," Schmalenbach Business Review (sbr), LMU Munich School of Management, volume 60, issue 2, pages 122-144, April.
• Jörg Budde, 2008, "Distorted Performance Measurement And Relational Contracts," Schmalenbach Business Review (sbr), LMU Munich School of Management, volume 60, issue 3, pages 251-273, July.
• Christian Riegler, 2008, "Discussion of "Distorted Performance Measurement And Relational Contracts"," Schmalenbach Business Review (sbr), LMU Munich School of Management, volume 60, issue 3, pages 274-279, July.
• Richard Frankel & Chandra Seethamraju & Tzachi Zach, 2008, "GAAP goodwill and debt contracting efficiency: evidence from net-worth covenants," Review of Accounting Studies, Springer, volume 13, issue 1, pages 87-118, March, DOI: 10.1007/s11142-007-9045-0.
• Shai Levi, 2008, "Voluntary disclosure of accruals in earnings press releases and the pricing of accruals," Review of Accounting Studies, Springer, volume 13, issue 1, pages 1-21, March, DOI: 10.1007/s11142-007-9059-7.
• Dimitrios C. Ghicas & Afroditi Papadaki & Georgia Siougle & Theodore Sougiannis, 2008, "The relevance of quantifiable audit qualifications in the valuation of IPOs," Review of Accounting Studies, Springer, volume 13, issue 4, pages 512-550, December, DOI: 10.1007/s11142-007-9051-2.
• A. Szczesny & A. Lenk & T. Huang, 2008, "Substitution, availability and preferences in earnings management: empirical evidence from China," Review of Managerial Science, Springer, volume 2, issue 2, pages 129-160, July, DOI: 10.1007/s11846-008-0018-x.
• Matthias Meyer & Utz Schäffer & Markus Gmür, 2008, "Transfer und Austausch von Wissen in der Accounting-Forschung: Eine Zitations- und Kozitationsanalyse englischsprachiger Accounting-Journals 1990–2004," Schmalenbach Journal of Business Research, Springer, volume 60, issue 2, pages 153-181, March, DOI: 10.1007/BF03371732.
• Alfred Wagenhofer, 2008, "Fair Value-Bewertung: Führt sie zu einer nützlicheren Finanzberichterstattung?," Schmalenbach Journal of Business Research, Springer, volume 60, issue 2, pages 185-194, March, DOI: 10.1007/BF03371734.
• Christian Homburg & Martin Artz & Jan Wieseke & Bernhard Schenkel, 2008, "Gestaltung und Erfolgsauswirkungen der Absatzplanung: Eine branchenübergreifende empirische Analyse," Schmalenbach Journal of Business Research, Springer, volume 60, issue 7, pages 634-670, November, DOI: 10.1007/BF03372809.
• Michael Dobler & Nina Günther, 2008, "Stand der de facto-Konvergenz von IFRS und US-GAAP — Eine empirische Analyse der Überleitungsrechnungen nach Form 20-F von Unternehmen aus der Europäischen Union," Schmalenbach Journal of Business Research, Springer, volume 60, issue 8, pages 809-845, December, DOI: 10.1007/BF03372815.
• Christof Beuselinck & Marc Deloof & Sophie Manigart, 2008, "Private Equity Investments and Disclosure Policy," European Accounting Review, Taylor & Francis Journals, volume 17, issue 4, pages 607-639, DOI: 10.1080/09638180802327057.
• Melina M. Manochin, 2008, "The Role of Trust in the Resource Allocation Process of an Old University," International Journal of Business and Economic Sciences Applied Research (IJBESAR), Democritus University of Thrace (DUTH), Kavala Campus, Greece, volume 1, issue 2, pages 38-52, December.
• Randolph Sloof & Mirjam van Praag, 2008, "The Degradation of Distorted Performance Measures," Tinbergen Institute Discussion Papers, Tinbergen Institute, number 08-072/3, Aug.
• De Waegenaere, A.M.B. & Wielhouwer, J.L., 2008, "Dynamic Tax Depreciation Strategies," Discussion Paper, Tilburg University, Center for Economic Research, number 2008-87.
• De Waegenaere, A.M.B. & Wielhouwer, J.L., 2008, "On the Effects of the Degree of Discretion in Reporting Managerial performance," Discussion Paper, Tilburg University, Center for Economic Research, number 2008-21.
• Javier Iturrioz Del Campo & Sonia Martín López, 2008, "La adaptación de las sociedades cooperativas al nuevo plan general contable: análisis de las principales implicaciones económicas y financieras
  [The adjustment of the cooperative societies to the new general accounting plan: analysis of the princi," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 94, pages 80-112.
• Adina Popa, 2008, "Trends in non-financial reporting," Analele Universitatii "Eftimie Murgu" Resita Fascicola de Inginerie, "Eftimie Murgu" University of Resita, volume 1, issue XV, pages 353-360, December.
• Ester Oliveras & David Castillo, 2008, "Measuring intangibles' productivity. Empirical evidence from Spanish firms," Economics Working Papers, Department of Economics and Business, Universitat Pompeu Fabra, number 1080, Mar.
• Oriol Amat & Oscar Elvira & Petya Platikanova, 2008, "Earnings management and audit adjustments: An empirical study of IBEX 35 constituents," Economics Working Papers, Department of Economics and Business, Universitat Pompeu Fabra, number 1129, Dec.
• Dinga, Emil, 2008, "Consideraţii Teoretice Privind Evaziunea Fiscală Vs Frauda Fiscală," Studii Financiare (Financial Studies), Centre of Financial and Monetary Research "Victor Slavescu", volume 12, issue 4, pages 20-50, December.
• Kanji Miyamoto (ed.), 2008, "International Management Accounting in Japan:Current Status of Electronics Companies," World Scientific Books, World Scientific Publishing Co. Pte. Ltd., number 6681, ISBN: ARRAY(0x5fa010f8), May.
• Kanji Miyamoto, 2008, "Strategy and Organizational Structure of Global Companies," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 1, in: Kanji Miyamoto, "International Management Accounting In Japan Current Status of Electronics Companies".
• Kanji Miyamoto, 2008, "Strategy and International Management Accounting of Global Companies," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 2, in: Kanji Miyamoto, "International Management Accounting In Japan Current Status of Electronics Companies".
• Asako Kimura & Takahisa Toyoda, 2008, "The Actual Conditions of International Management Accounting in Matsushita Electric Industrial Co., Ltd," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 3, in: Kanji Miyamoto, "International Management Accounting In Japan Current Status of Electronics Companies".
• Yoko Asakura & Aiko Kageyama & Rieko Takahara, 2008, "International Management Accounting in Sharp Corporation," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 4, in: Kanji Miyamoto, "International Management Accounting In Japan Current Status of Electronics Companies".
• Keisuke Sakate & Masafumi Tomita, 2008, "International Management Accounting for SANYO electric Co., Ltd," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 5, in: Kanji Miyamoto, "International Management Accounting In Japan Current Status of Electronics Companies".
• Masanobu Kosuga, 2008, "International Management Accounting in Multinational Enterprises: State-of-the-Art of Research and Practice in Japan," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 6, in: Kanji Miyamoto, "International Management Accounting In Japan Current Status of Electronics Companies".
• Henselmann, Klaus & Kaya, Devrimi, 2008, "Empirische Analyse des Offenlegungszeitpunkts von Jahresabschlüssen nach dem EHUG
  [Timing of Disclosure for Financial Statements in Germany after the 2007 EHUG Act]," Working Papers in Accounting Valuation Auditing, Friedrich-Alexander University Erlangen-Nuremberg, Chair of Accounting and Auditing, number 2008-1.
• A. Renders & S. Vandenbogaerde, 2008, "Corporate Governance and Earnings Management. Evidence from Europe," Review of Business and Economic Literature, KU Leuven, Faculty of Economics and Business (FEB), Review of Business and Economic Literature, volume 0, issue 3, pages 263-287.
• N. Crutzen & D. Van Caille, 2008, "The Business Failure Process. An Integrative Model of the Literature," Review of Business and Economic Literature, KU Leuven, Faculty of Economics and Business (FEB), Review of Business and Economic Literature, volume 0, issue 3, pages 287-316.
• Chung Baek, Arun J Prakash, Bruce Dupoyet, 2008, "Fundamental Capital Valuation for IT Companies: A Real Options Approach," Frontiers in Finance and Economics, SKEMA Business School, volume 5, issue 1, pages 1-26, April.
• Julia Lynn Coronado & Olivia S. Mitchell & S. Blake Nesbitt & Steven A. Sharpe, 2008, "Footnotes aren’t enough: the impact of pension accounting on stock values," Finance and Economics Discussion Series, Board of Governors of the Federal Reserve System (U.S.), number 2008-04.
• William F. Bassett & Thomas B. King, 2008, "Profits and balance sheet developments at U.S. commercial banks in 2007," Federal Reserve Bulletin, Board of Governors of the Federal Reserve System (U.S.), volume 94, issue Jun, pages 1-39, June, DOI: 10.17016/bulletin.2008.94-6.
• Jennifer Kunz, 2008, "Do we measure what we get?," Working Paper Series: Finance and Accounting, Department of Finance, Goethe University Frankfurt am Main, number 188, Jun.
• Dan Li & Manuel Portugal Ferreira, 2008, "Internal and External Factors on Firms’ Transfer Pricing Decisions: Insights from Organization Studies," Notas Económicas, Faculty of Economics, University of Coimbra, issue 27, pages 23-38, June.
• Vassili Joannides & N. Berland, 2008, "Grounded theory: quels usages dans les recherches en contrôle de gestion?," Grenoble Ecole de Management (Post-Print), HAL, number hal-00676580, Oct.
• Vassili Joannides & N. Berland, 2008, "Reactions to Reading 'Remaining Consistent with Method? An Analysis of Grounded Theory Research in Accounting': A Comment on Gurd," Grenoble Ecole de Management (Post-Print), HAL, number hal-00676581, Dec.
• Nicolas Berland & Catherine Chevalier & Samuel Sponem, 2008, "On ne gère bien que ce que l'on mesure," Post-Print, HAL, number hal-00340428.
• C. Beuselinck & M. Deloof & S. Manigart, 2008, "Private Equity Investments and Disclosure Policy," Post-Print, HAL, number hal-00677526.
• Vassili Joannides & Nicolas Berland, 2008, "Reactions to reading “Remaining consistent with method? An analysis of grounded theory research in accounting”: A comment on Gurd," Post-Print, HAL, number halshs-00340178.
• Nicolas Berland & François Persiaux, 2008, "Le contrôle des projets d'innovation de haute technologie," Post-Print, HAL, number halshs-00340180.
• Yuan Ding & Jacques Richard & Hervé Stolowy, 2008, "Towards an Understanding of the Phases of Goodwill Accounting in Four Western Capitalist Countries: From Stakeholder Model to Shareholder Model," Post-Print, HAL, number halshs-00366038, Jan.
• Yuri Biondi & Antoine Rebérioux, 2008, "The governance of intangibles: Rethinking financial reporting and the Board of directors," Working Papers, HAL, number hal-04140717.
• Lengsfeld, Stephan & Wielenberg, Stefan, 2008, "Zur Herstellkostenuntergrenze des BilMoG," Hannover Economic Papers (HEP), Leibniz Universität Hannover, Wirtschaftswissenschaftliche Fakultät, number dp-395, Mar.
• Dennis Campbell & Srikant M. Datar & Tatiana Sandino, 2008, "Organizational Design and Control across Multiple Markets: The Case of Franchising in the Convenience Store Industry," Harvard Business School Working Papers, Harvard Business School, number 08-091, Apr.
• Christopher S. Armstrong & Mary E. Barth & Alan D. Jagolinzer & Edward J. Riedl, 2008, "Market Reaction to the Adoption of IFRS in Europe," Harvard Business School Working Papers, Harvard Business School, number 09-032, Sep.
• Gjerde, Øystein & Knivsflå, Kjell Henry & Sættem, Frode, 2008, "The Value-Relevance of Adopting IFRS: Evidence from 145 NGAAP Restatements," Discussion Papers, Norwegian School of Economics, Department of Business and Management Science, number 2008/21, Oct.
• A.G. Maggina, 2008, "Auditors Switching:An Empirical Investigation," Global Journal of Business Research, The Institute for Business and Finance Research, volume 2, issue 1, pages 85-100.
• Hwei Cheng Wang & Hsain-Jane Chang, 2008, "The Association Between Accounting Information Disclosure And Stock Price," Global Journal of Business Research, The Institute for Business and Finance Research, volume 2, issue 2, pages 1-10.
• Osabuohien Evans S.C, 2008, "Ict And Nigerian Banks Reforms: Analysis Of Anticipated Impacts In Selected Banks," Global Journal of Business Research, The Institute for Business and Finance Research, volume 2, issue 2, pages 67-76.
• Chen-Hui Wu & Chin-Shun Wu & Victor W. Liu, 2008, "The Release Timing Of Annual Reports And Board Characteristics," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, volume 2, issue 1, pages 103-118.
• Halil Kiymaz & Roberto Marchesini & Robert F. Hodgin, 2008, "Market Valuation Responses To Goodwill Announcements: An Early Direct Test Of Fasb 142," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, volume 2, issue 1, pages 119-127.
• Araceli Mora Enguídanos & Ana Sabater Marcos, 2008, "Evidence of income-decreasing earnings management before labour negotiations within the firm," Investigaciones Economicas, Fundación SEPI, volume 32, issue 2, pages 201-230, May.
• Mónica Espinosa & Mikel Tapia & Marco Trombetta, 2008, "Disclosure and liquidity in a driven by orders market: Empirical evidence from panel data," Investigaciones Economicas, Fundación SEPI, volume 32, issue 3, pages 339-370, September.
• Ali ALP & Zafer SAYAR, 2008, "Son düzenleme ve gelişmeler kapsamında bağımsız denetim ve muhasebe-denetim mesleğinin rolü: Sermaye piyasaları açısından bir değerlendirme," Iktisat Isletme ve Finans, Bilgesel Yayincilik, volume 23, issue 267, pages 70-88.
• Nilgün KUTAY & N. Mine TÜKENMEZ & G. Cenk AKKAYA, 2008, "Türk muhasebe meslek mensuplarının kişisel değerlerinin belirlenmesine yönelik bir araştırma," Iktisat Isletme ve Finans, Bilgesel Yayincilik, volume 23, issue 268, pages 119-132.
• M. Fatih GÜNER & M. Ünsal MEMİŞ, 2008, "Sivil Toplum Kuruluşlarında Muhasebe Şeffaflığı," Iktisat Isletme ve Finans, Bilgesel Yayincilik, volume 23, issue 271, pages 7-28.
• N.Mine TÜKENMEZ & Nilgün KUTAY & G. Cenk AKKAYA, 2008, "Türkiye’deki muhasebe meslek mensuplarının etik karar alımlarında çok boyutlu etik ölçeğinin geçerliliği üzerine bir araştırma," Iktisat Isletme ve Finans, Bilgesel Yayincilik, volume 23, issue 273, pages 104-118.
• Marco Trombetta & Francisco Bravo Urquiza & María Cristina Abad Navarro, 2008, "Determinantes de la divulgación de información previsional en España: un análisis de las empresas del ibex 35," Working Papers. Serie EC, Instituto Valenciano de Investigaciones Económicas, S.A. (Ivie), number 2008-10, Jul.
• Hsiang-Lin Chih & Chung-Hua Shen & Feng-Ching Kang, 2008, "Corporate Social Responsibility, Investor Protection, and Earnings Management: Some International Evidence," Journal of Business Ethics, Springer, volume 79, issue 1, pages 179-198, April, DOI: 10.1007/s10551-007-9383-7.
• Hoje Jo & Yongtae Kim, 2008, "Ethics and Disclosure: A Study of the Financial Performance of Firms in the Seasoned Equity Offerings Market," Journal of Business Ethics, Springer, volume 80, issue 4, pages 855-878, July, DOI: 10.1007/s10551-007-9473-6.
• Madonna O’Sullivan & Majella Percy & Jenny Stewart, 2008, "Australian evidence on corporate governance attributes and their association with forward-looking information in the annual report," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), volume 12, issue 1, pages 5-35, March, DOI: 10.1007/s10997-007-9039-0.
• Thomas Steenburgh, 2008, "Effort or timing: The effect of lump-sum bonuses," Quantitative Marketing and Economics (QME), Springer, volume 6, issue 3, pages 235-256, September, DOI: 10.1007/s11129-008-9039-7.
• Mahmud Hossain, 2008, "Change in value relevance of quarterly foreign sales data of U.S. multinational corporations after adopting SFAS 131," Review of Quantitative Finance and Accounting, Springer, volume 30, issue 1, pages 1-23, January, DOI: 10.1007/s11156-007-0040-0.
• Chee Lim & Tiong Thong & David Ding, 2008, "Firm diversification and earnings management: evidence from seasoned equity offerings," Review of Quantitative Finance and Accounting, Springer, volume 30, issue 1, pages 69-92, January, DOI: 10.1007/s11156-007-0043-x.
• Debra Jeter & Paul Chaney & Michele Daley, 2008, "Joint accounting choices: an examination of firms’ adoption strategies for SFAS No. 106 AND SFAS No. 109," Review of Quantitative Finance and Accounting, Springer, volume 30, issue 2, pages 153-185, February, DOI: 10.1007/s11156-007-0045-8.
• Chaur-Shiuh Young & Liu-Ching Tsai & Hui-Wen Hsu, 2008, "The effect of controlling shareholders’ excess board seats control on financial restatements: evidence from Taiwan," Review of Quantitative Finance and Accounting, Springer, volume 30, issue 3, pages 297-314, April, DOI: 10.1007/s11156-007-0054-7.
• Yiming Hu & Thomas Lin & Siqi Li, 2008, "An examination of factors affecting Chinese financial analysts’ information comprehension, analyzing ability, and job quality," Review of Quantitative Finance and Accounting, Springer, volume 30, issue 4, pages 397-417, May, DOI: 10.1007/s11156-007-0058-3.
• C. Cheng & Dana Hollie, 2008, "Do core and non-core cash flows from operations persist differentially in predicting future cash flows?," Review of Quantitative Finance and Accounting, Springer, volume 31, issue 1, pages 29-53, July, DOI: 10.1007/s11156-007-0062-7.
• Yaw Mensah & Robert Werner, 2008, "The capital market implications of the frequency of interim financial reporting: an international analysis," Review of Quantitative Finance and Accounting, Springer, volume 31, issue 1, pages 71-104, July, DOI: 10.1007/s11156-007-0069-0.
• Nicholas Dopuch & Chandra Seethamraju & Weihong Xu, 2008, "An empirical assessment of the premium associated with meeting or beating both time-series earnings expectations and analysts’ forecasts," Review of Quantitative Finance and Accounting, Springer, volume 31, issue 2, pages 147-166, August, DOI: 10.1007/s11156-007-0075-2.
• Stephen Baginski & John Hassell & Michael Kimbrough, 2008, "Macro information environment change and the quality of management earnings forecasts," Review of Quantitative Finance and Accounting, Springer, volume 31, issue 3, pages 311-330, October, DOI: 10.1007/s11156-007-0070-7.
• Akinobu Shuto & Tomomi Takada, 2008, "Managerial Ownership and Accounting Conservatism: Empirical Evidence from Japan," Discussion Paper Series, Research Institute for Economics & Business Administration, Kobe University, number 227, Aug.
• Katsuhiko Muramiya & Kazuhisa Otogawa & Tomomi Takada, 2008, "Abnormal Accrual, Informed Trader, and Long-Term Stock Return: Evidence from Japan," Discussion Paper Series, Research Institute for Economics & Business Administration, Kobe University, number 233, Dec.
• Sandner, Kai, 2008, "Balancing Performance Measures When Agents Behave Competitively in an Environment With Technological Interdependencies," Discussion Papers in Business Administration, University of Munich, Munich School of Management, number 2113, Feb.
• Küpper, Hans-Ulrich & Sandner, Kai, 2008, "Differences in Social Preferences - Are They Profitable for the Firm?," Discussion Papers in Business Administration, University of Munich, Munich School of Management, number 2122, Feb.
• Harald Jansen, 2008, "Asymmetrische Besteuerung unter Ausschüttungsbeschränkungen," FEMM Working Papers, Otto-von-Guericke University Magdeburg, Faculty of Economics and Management, number 08030, Nov.
• Rainer Niemann, 2008, "The Effects of Differential Taxation on Managerial Effort and Risk Taking," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 64, issue 3, pages 273-310, September, DOI: 10.1628/001522108X374142.
• Maxim Sinitsyn & Burton A. Weisbrod, 2008, "Behavior of Nonprofit Organizations in For-Profit Markets: The Curious Case of Unprofitable Revenue-Raising Activities," Journal of Institutional and Theoretical Economics (JITE), Mohr Siebeck, Tübingen, volume 164, issue 4, pages 727-750, December.
• Hector Dario Betancur, 2008, "La virtualidad: nuevo escenario para la construcción de conocimiento contable. Un reto para las facultades de contaduría pública 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 9, pages 101-122, Diciembre.
• Mario Moreno Parra, 2008, "Configuración social de la confianza 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 9, pages 146-155, Diciembre.
• María Amalia Belén Negrete, 2008, "El factor demográfico en el concierto de los grandes temas de la teoría de la administración y de la teoría de la organización Patterns in Neighboring Areas México," Lúmina. Revista iberoamericana de Contabilidad, Administración y Economía, Facultad de Ciencias Contables, Económicas y Administrativas, Universidad de Manizales., volume 0, issue 9, pages 156-167, Diciembre.
• Édgar Gracia López, 2008, "Programa de investigación formalizado 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 9, pages 168-185, Diciembre.
• Harold Alvarez Alvarez, 2008, "Contabilidad, juicios ético-morales y desarrollo humano: una reflexión en la perspectiva de la transdisciplinariedad 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 9, pages 8-19, Diciembre.
• Mercedes Fajardo Ortiz, 2008, "Aplicabilidad del EVA, RION y GEO en organizaciones del sector solidario en Colombia. El estudio de casos 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 9, pages 84-100, Diciembre.
• Julia Coronado & Olivia S. Mitchell & Steven A. Sharpe & S. Blake Nesbitt, 2008, "Footnotes Aren't Enough: The Impact of Pension Accounting on Stock Values," NBER Working Papers, National Bureau of Economic Research, Inc, number 13726, Jan.
• Sharon Katz, 2008, "Earnings Quality and Ownership Structure: The Role of Private Equity Sponsors," NBER Working Papers, National Bureau of Economic Research, Inc, number 14085, Jun.
• Joshua D. Rauh & Amir Sufi, 2008, "Capital Structure and Debt Structure," NBER Working Papers, National Bureau of Economic Research, Inc, number 14488, Nov.
• 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.
• Gassen, Joachim, 2008, "Are stewardship and valuation usefulness compatible or alternative objectives of financial accounting?," SFB 649 Discussion Papers, Humboldt University Berlin, Collaborative Research Center 649: Economic Risk, number 2008-028.
• Gaëlle Lenormand & Lionel Touchais, 2008, "La pertinence des actifs incorporels avec les IFRS," Revue Finance Contrôle Stratégie, revues.org, volume 11, issue 2, pages 173-201, June.
• Yves Mard & Sylvain Marsat, 2008, "Les stratégies comptables précédant un changement de dirigeant en France," Revue Finance Contrôle Stratégie, revues.org, volume 11, issue 4, pages 111-136, December.
• Yuri Biondi & Antoine Rebérioux, 2008, "The governance of intangibles: Rethinking financial reporting and the Board of directors," EconomiX Working Papers, University of Paris Nanterre, EconomiX, number 2008-36.
• Cazavan-Jeny, Anne & Jeanjean, Thomas, 2008, "Supply and demand for European accounting research. Evidence from EAA congresses," ESSEC Working Papers, ESSEC Research Center, ESSEC Business School, number DR 08013, Jun.
• Cazavan-Jeny, Anne & Margaine, Julien & Missonier-Piera, Franck, 2008, "CEO compensations in a stakeholders' regime : an empirical investigation with French listed companies," ESSEC Working Papers, ESSEC Research Center, ESSEC Business School, number DR 08015, Jul.
• Barth, Mary E. & Konchitchki, Yaniv & Landsman, Wayne R., 2008, "Cost of Capital and Earnings Transparency," Research Papers, Stanford University, Graduate School of Business, number 2015, Dec.
• Reid, Gavin C & Smith, Julia A, 2008, "Why is it so Hard to Value Intangibles? Evidence from Investments in High-Technology Start-Ups," SIRE Discussion Papers, Scottish Institute for Research in Economics (SIRE), number 2008-29.
• Ding, Yuan & Richard, Jacques & Stolowy, Hervé, 2008, "Towards an understanding of the phases of goodwill accounting in four Western capitalist countries: From stakeholder model to shareholder model," Accounting, Organizations and Society, Elsevier, volume 33, issue 7-8, pages 718-755.
• Jermias, Johnny, 2008, "The relative influence of competitive intensity and business strategy on the relationship between financial leverage and performance," The British Accounting Review, Elsevier, volume 40, issue 1, pages 71-86, DOI: 10.1016/j.bar.2007.11.001.
• Allen, Franklin & Carletti, Elena, 2008, "Mark-to-market accounting and liquidity pricing," Journal of Accounting and Economics, Elsevier, volume 45, issue 2-3, pages 358-378, August.
• Graham, John R. & Mills, Lillian F., 2008, "Using tax return data to simulate corporate marginal tax rates," Journal of Accounting and Economics, Elsevier, volume 46, issue 2-3, pages 366-388, December.
• Thépot, Jacques & Netzer, Jean-Luc, 2008, "On the optimality of the full-cost pricing," Journal of Economic Behavior & Organization, Elsevier, volume 68, issue 1, pages 282-292, October.
• Habib, Ahsan & Hossain, Mahmud, 2008, "Do managers manage earnings to ‘just meet or beat’ analyst forecasts?," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 17, issue 2, pages 79-91, DOI: 10.1016/j.intaccaudtax.2008.07.004.
• Gjerde, Øystein & Knivsflå, Kjell & Sættem, Frode, 2008, "The value-relevance of adopting IFRS: Evidence from 145 NGAAP restatements," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 17, issue 2, pages 92-112, DOI: 10.1016/j.intaccaudtax.2008.07.001.
• Trabelsi, Samir & Labelle, Réal & Dumontier, Pascal, 2008, "Incremental Voluntary Disclosure on Corporate Websites, Determinants and Consequences," Journal of Contemporary Accounting and Economics, Elsevier, volume 4, issue 2, pages 120-155, DOI: 10.1016/S1815-5669(10)70032-1.
• Goodwin, John & Ahmed, Kamran & Heaney, Richard, 2008, "The Effects of International Financial Reporting Standards on the Accounts and Accounting Quality of Australian Firms: A Retrospective Study," Journal of Contemporary Accounting and Economics, Elsevier, volume 4, issue 2, pages 89-119, DOI: 10.1016/S1815-5669(10)70031-X.
• Gomez Biscarri, Javier & Lopez Espinosa, German, 2008, "The influence of differences in accounting standards on empirical pricing models: An application to the Fama-French model," Journal of Multinational Financial Management, Elsevier, volume 18, issue 4, pages 369-388, October.
• Vicente Condor López & Ana Monclús Salamero, 2008, "Concentraciones empresariales e información contable sobre grupos de empresas," EKONOMIAZ. Revista vasca de Economía, Gobierno Vasco / Eusko Jaurlaritza / Basque Government, volume 68, issue 02, pages 16-31.
• Eduardo Rodríguez Enríquez, 2008, "Contribución del tamaño, edad y perfil financiero de las constructoras del País Vasco a la competitividad," EKONOMIAZ. Revista vasca de Economía, Gobierno Vasco / Eusko Jaurlaritza / Basque Government, volume 69, issue 03, pages 270-293.
• Azrul Bin Abdullah & Ku Nor Izah Ku Ismail, 2008, "Disclosure of Voluntary Accounting Ratios by Malaysian Listed Companies," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, volume 6, issue 1, pages 1-20, January, DOI: 10.1108/19852510880000632.
• Vassili Joannidès & Nicolas Berland, 2008, "Reactions to reading “Remaining consistent with method? An analysis of grounded theory research in accounting”," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, volume 5, issue 3, pages 253-261, October, DOI: 10.1108/11766090810910254.
• Gold-Nöteberg, A.H. & Knechel, W.R. & Wallage, P., 2008, "The Effect of Audit Standards on Fraud Consultation and Auditor Judgment," ERIM Report Series Research in Management, Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus University Rotterdam, number 11687, Mar.
• Sorin Domnisoru & Sorin Vinatoru, 2008, "The Financial Audit Complexity of The Fixed Assets," European Research Studies Journal, European Research Studies Journal, volume 0, issue 4, pages 49-62.
• 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.