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

2006

• Marianella Fornerino & Armelle Godener, 2006, "Être contrôleur de gestion en France aujourd’hui : conseiller, adapter les outils,… et surveiller," Revue Finance Contrôle Stratégie, revues.org, volume 9, issue 1, pages 187-208, March.
• Sabri Boubaker & Florence Labégorre, 2006, "L’environnement informationnel et la structure de propriété et de contrôle des sociétés cotées françaises," Revue Finance Contrôle Stratégie, revues.org, volume 9, issue 3, pages 5-38, September.
• Thierry Nobre, 2006, "Pour une lecture en hypertexte des organisations par la recherche-action:le cas du changement à l’hôpital," Revue Finance Contrôle Stratégie, revues.org, volume 9, issue 4, pages 143-168, December.
• Nicolas Praquin, 2006, "L’analyse du risque au Crédit Lyonnais:l’utilisation de tableaux de retraitements comptables (1871-1919)," Revue Finance Contrôle Stratégie, revues.org, volume 9, issue 4, pages 169-191, December.
• Yasuhiro Asami, 2006, "The Changes of Accounting Standards and Structural Reform in Japanese companies," Finance Working Papers, East Asian Bureau of Economic Research, number 22592, Jan.
• Ignacio Vélez-Pareja & Antonio Burbano-Pérez, 2006, "A Practical Guide for Consistency in Valuation: Cash Flows, Terminal Value and Cost of Capital," Economic Analysis Working Papers (2002-2010). Atlantic Review of Economics (2011-2016), Colexio de Economistas de A Coruña, Spain and Fundación Una Galicia Moderna, volume 5, pages 1-16, June.
• Cazavan-Jeny , Anne & Jeanjean, Thomas, 2006, "Levels of voluntary disclosure in IPO prospectuses: an empirical analysis," ESSEC Working Papers, ESSEC Research Center, ESSEC Business School, number DR 06001, Jan.
• Tadesse, Solomon, 2006, "The economic value of regulated disclosure: Evidence from the banking sector," Journal of Accounting and Public Policy, Elsevier, volume 25, issue 1, pages 32-70.
• Dewachter, Hans & Lyrio, Marco, 2006, "The cost of technical trading rules in the Forex market: A utility-based evaluation," Journal of International Money and Finance, Elsevier, volume 25, issue 7, pages 1072-1089, November.
• Del Ángel, Gustavo A. & Haber, Stephen & Musacchio, Aldo, 2006, "Normas contables bancarias en México. Una guía de los cambios para legos diez años después de la crisis bancaria de 1995," El Trimestre Económico, Fondo de Cultura Económica, volume 73, issue 292, pages 903-926, octubre-d, DOI: http://dx.doi.org/10.20430/ete.v73i.
• de Jong, A. & Rosellón, M.A. & Verwijmeren, P., 2006, "The Economic Consequences of IFRS: The Impact of IAS 32 on Preference Shares in the Netherlands," ERIM Report Series Research in Management, Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus University Rotterdam, number ERS-2006-021-F&A, May.
• Gold-Nöteberg, A.H. & Hunton, J.E. & Gomaa, M.I., 2006, "The Impact of Client Expertise, Client Gender and Auditor Gender on Auditors' Judgments," ERIM Report Series Research in Management, Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus University Rotterdam, number ERS-2006-031-F&A, Jun.
• Gold-Nöteberg, A.H. & Hunton, J.E. & Gomaa, M.I., 2006, "The Impact of Client and Auditor Gender on Auditors' Judgments," ERIM Report Series Research in Management, Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus University Rotterdam, number ERS-2006-059-F&A, Nov.
• Boons, A.N.A.M., 2006, "Nieuwe Ronde, Nieuwe Kansen: Ontwikkeling in Management Accounting & Control," ERIM Inaugural Address 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 8057, Sep.
• H. Vandenbussche & K. Crabbé, 2006, "Vennootschapsbelasting. De positie van België in het verruimde Europa," Review of Business and Economic Literature, KU Leuven, Faculty of Economics and Business (FEB), Review of Business and Economic Literature, volume 0, issue 1, pages 129-152.
• Rodrigo M. Zeidan & Marcelo Resende, 2006, "Accounting and Economic Rates of Return: a Dynamic Econometric Investigation," Economics Working Papers, European University Institute, number ECO2006/7.
• Abdullah Iqbal, Susanne Espenlaub, Norman Strong, 2006, "The Long-Run Performance of UK Rights Issuers," Frontiers in Finance and Economics, SKEMA Business School, volume 3, issue 2, pages 18-54, December.
• Elizabeth C. Klee & Gretchen C. Weinbach, 2006, "Profits and balance sheet developments at U.S. commercial banks in 2005," Federal Reserve Bulletin, Board of Governors of the Federal Reserve System (U.S.), volume 92, issue Jun, pages 77-108, DOI: 10.17016/bulletin.2006.92-6.
• Bohumil Král, 2006, "Manažerské účetnictví: vývoj ve světle změn podnikatelského prostředí a manažerských potřeb
  [Management accounting: development in the light of changes of undertaking enviroment and managerial needs]," Politická ekonomie, Prague University of Economics and Business, volume 2006, issue 1, pages 108-123, DOI: 10.18267/j.polek.549.
• Antonio Roma, 2006, "Common factors and balance sheet structure of major European banks," BNL Quarterly Review, Banca Nazionale del Lavoro, volume 59, issue 237, pages 123-170.
• Antonio Roma, 2006, "Common factors and balance sheet structure of major European banks," Banca Nazionale del Lavoro Quarterly Review, Banca Nazionale del Lavoro, volume 59, issue 237, pages 123-170.
• Bagnoli, Mark & Watts, Susan G., 2006, "Financial Reporting and Supplemental Voluntary Disclosures," Purdue University Economics Working Papers, Purdue University, Department of Economics, number 1186, Jan.
• Holger Daske & Günther Gebhardt & Stefan Klein, 2006, "Estimating the Expected Cost of Equity Capital Usind Analysts’ Consensus Forecasts," Schmalenbach Business Review (sbr), LMU Munich School of Management, volume 58, issue 1, pages 2-36, January.
• Andreas Hoffjan & Andreas Wömpener, 2006, "Comparative Analysis of Strategic Management Accounting in German- and English-Language General Management Accounting Textbooks," Schmalenbach Business Review (sbr), LMU Munich School of Management, volume 58, issue 3, pages 234-258, July.
• Jacqueline Haverals, 2006, ""True and Fair view" ou le concept de l'image fidèle," Working Papers CEB, ULB -- Universite Libre de Bruxelles, number 06-011.RS.
• Vedat Acar, 2006, "Afganistan Vergi Mevzuatı ve Türk Müteahhitlik Firmaları Üzerindeki Etkisi," Sosyoekonomi Journal, Sosyoekonomi Society, issue 2006-1.
• Hemang Desai & Srinivasan Krishnamurthy & Kumar Venkataraman, 2006, "Do Short Sellers Target Firms with Poor Earnings Quality? Evidence from Earnings Restatements," Review of Accounting Studies, Springer, volume 11, issue 1, pages 71-90, March, DOI: 10.1007/s11142-006-6396-x.
• Michael L. Ettredge & Soo Young Kwon & David B. Smith & Mary S. Stone, 2006, "The Effect of SFAS No. 131 on the Cross-segment Variability of Profits Reported by Multiple Segment Firms," Review of Accounting Studies, Springer, volume 11, issue 1, pages 91-117, March, DOI: 10.1007/s11142-006-6397-9.
• Chris Armstrong & Antonio Davila & George Foster, 2006, "Venture-backed Private Equity Valuation and Financial Statement Information," Review of Accounting Studies, Springer, volume 11, issue 1, pages 119-154, March, DOI: 10.1007/s11142-006-6398-8.
• David Aboody, 2006, "Discussion of “Which approach to accounting for employee stock options best reflects market pricing?”," Review of Accounting Studies, Springer, volume 11, issue 2, pages 247-251, September, DOI: 10.1007/s11142-006-9001-4.
• Robert J. Bloomfield & Mark W. Nelson & Steven D. Smith, 2006, "Feedback loops, fair value accounting and correlated investments," Review of Accounting Studies, Springer, volume 11, issue 2, pages 377-416, September, DOI: 10.1007/s11142-006-9003-2.
• Patricia M. Fairfield, 2006, "Discussion of “The persistence of earnings and cash flows and the role of special items: Implications for the accrual anomaly”," Review of Accounting Studies, Springer, volume 11, issue 2, pages 297-303, September, DOI: 10.1007/s11142-006-9005-0.
• Nicole Bastian Johnson, 2006, "Divisional performance measurement and transfer pricing for intangible assets," Review of Accounting Studies, Springer, volume 11, issue 2, pages 339-365, September, DOI: 10.1007/s11142-006-9006-z.
• Lisa Koonce, 2006, "Discussion of “Feedback loops, fair value accounting and correlated investments”," Review of Accounting Studies, Springer, volume 11, issue 2, pages 417-427, September, DOI: 10.1007/s11142-006-9007-y.
• Wayne R. Landsman & Ken V. Peasnell & Peter F. Pope & Shu Yeh, 2006, "Which approach to accounting for employee stock options best reflects market pricing?," Review of Accounting Studies, Springer, volume 11, issue 2, pages 203-245, September, DOI: 10.1007/s11142-006-9008-x.
• Jere R. Francis & Bin Ke, 2006, "Disclosure of fees paid to auditors and the market valuation of earnings surprises," Review of Accounting Studies, Springer, volume 11, issue 4, pages 495-523, December, DOI: 10.1007/s11142-006-9014-z.
• Sarah McVay & Venky Nagar & Vicki Wei Tang, 2006, "Trading incentives to meet the analyst forecast," Review of Accounting Studies, Springer, volume 11, issue 4, pages 575-598, December, DOI: 10.1007/s11142-006-9017-9.
• Stephan Lengsfeld, 2006, "Anreizwirkungen kostenbasierter Verrechnungspreise und die Vergabe von Verfügungsrechten für Investitionen," Schmalenbach Journal of Business Research, Springer, volume 58, issue 4, pages 477-505, June, DOI: 10.1007/BF03371662.
• Holger Daske & Günther Gebhardt, 2006, "Zukunftsorientierte Bestimmung von Risikoprämien und Eigenkapitalkosten für die Unternehmensbewertung," Schmalenbach Journal of Business Research, Springer, volume 58, issue 4, pages 530-551, June, DOI: 10.1007/BF03371666.
• Manuela Möller & Hansrudi Lenz, 2006, "Abschlussprüfer und Börseneinführungspublizität: Die Qualität der Anhangsberichterstattung in Emissionsprospekten nach HGB, IAS und US-GAAP im Vergleich," Schmalenbach Journal of Business Research, Springer, volume 58, issue 7, pages 889-927, November, DOI: 10.1007/BF03371686.
• Marie Chavent & Yuan Ding & Linghui Fu & Herve Stolowy & Huiwen Wang, 2006, "Disclosure and determinants studies: An extension using the Divisive Clustering Method (DIV)," European Accounting Review, Taylor & Francis Journals, volume 15, issue 2, pages 181-218, DOI: 10.1080/09638180500253092.
• Roberto Ghiselli Ricci & Carlo Alberto Magni, 2006, "Economic value added and systemic value added: symmetry, additive coherence and differences in performance," Applied Financial Economics Letters, Taylor & Francis Journals, volume 2, issue 3, pages 151-154, DOI: 10.1080/17446540500426797.
• Kuang, Y. & Qin, B., 2006, "Performance-vested Stock Options and Pay-Performance Sensitivity," Discussion Paper, Tilburg University, Center for Economic Research, number 2006-123.
• Kothari, S.P. & Loutskina, E. & Nikolaev, V., 2006, "Agency Theory of Overvalued Equity as an Explanation for the Accrual Anomaly," Discussion Paper, Tilburg University, Center for Economic Research, number 2006-103.
• Beuselinck, C.A.C. & Deloof, M., 2006, "Business Groups, Taxes and Accruals Management," Discussion Paper, Tilburg University, Center for Economic Research, number 2006-46.
• Bouwens, J.F.M.G. & van Lent, L.A.G.M., 2006, "Assessing the Performance of Business Unit Managers," Discussion Paper, Tilburg University, Center for Economic Research, number 2006-92.
• Josefina Fernández Guadaño, 2006, "Diferentes consideraciones en torno al capital social de las sociedades cooperativas
  [Different considerations abaut social capital in co-operative societies]," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 88, pages 42-61.
• Fernando Polo Garrido, 2006, "La contabilidad de cooperativas en un proceso de armonización contable internacional. El caso de España," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 89, pages 108-138.
• Javier Divar Garteiz-Aurrecoa & Enrique Gadea Soles, 2006, "Adaptación de la Ley de Cooperativas del País Vasco a las Normas Internacionales de Contabilidad (apuntes para una nueva configuración del régimen del capital en las Sociedades Cooperativas)," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 89, pages 7-26.
• Sergio Marí Vidal, 2006, "Efectos de la aplicación de la CINIIF 2 en las cooperativas. Un estudio empírico en dos cooperativas citrícolas de la Comunidad Valenciana a través del análisis económico – financiero," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 89, pages 84-107.
• Manuel Paniagua Zurera, 2006, "El capital social cooperativo en Derecho español y su armonización con las Normas Internacionales de Contabilidad," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 90, pages 57-91.
• Pilar Gómez Aparicio & Marta Miranda García, 2006, "La caracterización financiera y contable del capital social a la luz de los principios cooperativos," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 90, pages 7-27.
• Luigi Filippo Paolucci, 2006, "Principio contabile internazionale n. 32: la situazione nel diritto italiano," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 90, pages 92-108.
• Josep Lluís Boned & Llorenç Bagur & Mike Tayles, 2006, "Cost system design and cost management in the Spanish public sector," Economics Working Papers, Department of Economics and Business, Universitat Pompeu Fabra, number 964, Apr.
• Jordi Perramon & Oriol Amat, 2006, "IFRS introduction and its effect on listed companies in Spain," Economics Working Papers, Department of Economics and Business, Universitat Pompeu Fabra, number 975, Jul.
• Josep Lluís Boned & Llorenç Bagur, 2006, "Management information systems: The balanced scorecard in Spanish public universities," Economics Working Papers, Department of Economics and Business, Universitat Pompeu Fabra, number 976, Aug.
• Beuselinck, C. & Manigart, S., 2006, "Financial reporting quality in privaty equity backed companies: the impact of ownership concentration," Vlerick Leuven Gent Management School Working Paper Series, Vlerick Leuven Gent Management School, number 2005-23, Jan.
• Solomon Tadesse, 2006, "The Economic Value of Regulated Disclosure: Evidence from the Banking Sector," William Davidson Institute Working Papers Series, William Davidson Institute at the University of Michigan, number wp875, Jan.
• Ivan E Brick & Tavy Ronen & Cheng-Few Lee (ed.), 2006, "Advances in Quantitative Analysis of Finance and Accounting:Essays in Microstructure in Honor of David K Whitcomb," World Scientific Books, World Scientific Publishing Co. Pte. Ltd., number 6001, ISBN: ARRAY(0x84bfb0f0).
• Cheng-Few Lee (ed.), 2006, "Advances in Quantitative Analysis of Finance and Accounting," World Scientific Books, World Scientific Publishing Co. Pte. Ltd., number 6235, ISBN: ARRAY(0x84e2bdf0).
• Marco Realdon, 2006, "Equity Valuation Under Stochastic Interest Rates," Discussion Papers, Department of Economics, University of York, number 06/12, Jun.
• Simon Cadez, 2006, "The Application of Strategic Management Accounting Techniques in Slovenian Manufacturing Companies," Zagreb International Review of Economics and Business, Faculty of Economics and Business, University of Zagreb, volume 9, issue 1, pages 61-75, May.
• Anandarajan, Asokan & Hasan, Iftekhar & McCarthy, Cornelia, 2006, "The use of loan loss provisions for capital management, earnings management and signalling by Australian banks," Bank of Finland Research Discussion Papers, Bank of Finland, number 23/2006.
• Allen, Franklin & Carletti, Elena, 2006, "Mark-to-market accounting and liquidity pricing," CFS Working Paper Series, Center for Financial Studies (CFS), number 2006/17.
• Körnert, Jan & Wolf, Cornelia, 2006, "Theoretisch-konzeptionelle Grundlagen zur Balanced Scorecard," Wirtschaftswissenschaftliche Diskussionspapiere, University of Greifswald, Faculty of Law and Economics, number 02/2006.
• Possehl, Christin, 2006, "Das Eigenkapitalverständnis des IASB," Wismar Discussion Papers, Hochschule Wismar, Wismar Business School, number 03/2006.
• Pieplow, Ines, 2006, "Zur Problematik der Abgrenzung von Eigen- und Fremdkapital nach IAS 32," Wismar Discussion Papers, Hochschule Wismar, Wismar Business School, number 04/2006.
• Nickel, Rüdiger-Waldemar, 2006, "Der Markenwert: Ermittlung, Bilanzierung, Auswirkungen von IFRS," Wismar Discussion Papers, Hochschule Wismar, Wismar Business School, number 05/2006.
• Vagts, Dierk A., 2006, "Ärztliche Personalbedarfsermittlung in der Intensivmedizin," Wismar Discussion Papers, Hochschule Wismar, Wismar Business School, number 10/2006.
• Wyborny, Andreas, 2006, "Die Ziele des Neuen Kommunalen Rechnungswesens (Doppik) und ihre Einführung in die öffentliche Haushaltswirtschaft," Wismar Discussion Papers, Hochschule Wismar, Wismar Business School, number 15/2006.
• Rogler, Silvia, 2006, "Vergleichbarkeit von Gesamt- und Umsatzkostenverfahren: Auswirkungen auf die Jahresabschlussanalyse," Freiberg Working Papers, TU Bergakademie Freiberg, Faculty of Economics and Business Administration, number 2006/06.

2005

• Charles Vincensini, 2005, "Les nouvelles normes comptables IAS," Revue d'Économie Financière, Programme National Persée, volume 80, issue 3, pages 235-241, DOI: 10.3406/ecofi.2005.4101.
• Bagnoli, Mark & Clement, Michael & Watts, Susan G., 2005, "Around-the-Clock Media Coverage and the Timing of Earnings Announcements," Purdue University Economics Working Papers, Purdue University, Department of Economics, number 1184, Dec.
• C. Beuselinck & M. Deloof & S. Manigart, 2005, "Private Equity Investments and Disclosure Policy," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium, Ghent University, Faculty of Economics and Business Administration, number 05/287, Jan.
• C. Beuselinck & S. Manigart, 2005, "Financial Reporting Quality in Private Equity Backed Companies: The Impact of Ownership Concentration," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium, Ghent University, Faculty of Economics and Business Administration, number 05/343, Nov.
• Christian Ernst & Andrea Szczesny, 2005, "Cost Accounting Implications of Surgical Learning in the DRG Era – Data Evidence from a German Hospital –," Schmalenbach Business Review (sbr), LMU Munich School of Management, volume 57, issue 2, pages 127-166, April.
• Wolfgang Schultze, 2005, "The Information Content of Goodwill-Impairments under FAS 142: Implications for External Analysis and Internal Control," Schmalenbach Business Review (sbr), LMU Munich School of Management, volume 57, issue 3, pages 276-297, July.
• Nikolaos Mylonidis & Ioanna Kelnikola, 2005, "Merging activity in the Greek Banking System: A Financial Accounting Perspective," South-Eastern Europe Journal of Economics, Association of Economic Universities of South and Eastern Europe and the Black Sea Region, volume 3, issue 1, pages 121-144.
• Partha S. Mohanram, 2005, "Separating Winners from Losers among LowBook-to-Market Stocks using Financial Statement Analysis," Review of Accounting Studies, Springer, volume 10, issue 2, pages 133-170, September, DOI: 10.1007/s11142-005-1526-4.
• Joseph D. Piotroski, 2005, "Discussion of “Separating Winners from Losers among Low Book-to-Market Stocks using Financial Statement Analysis”," Review of Accounting Studies, Springer, volume 10, issue 2, pages 171-184, September, DOI: 10.1007/s11142-005-1527-3.
• Guohua Jiang & Charles M. C. Lee & Yi Zhang, 2005, "Information Uncertainty and Expected Returns," Review of Accounting Studies, Springer, volume 10, issue 2, pages 185-221, September, DOI: 10.1007/s11142-005-1528-2.
• Steven J. Monahan, 2005, "Conservatism, Growth and the Role of Accounting Numbers in the Fundamental Analysis Process," Review of Accounting Studies, Springer, volume 10, issue 2, pages 227-260, September, DOI: 10.1007/s11142-005-1530-8.
• Xiao-Jun Zhang, 2005, "Discussion of “Conservatism, Growth and the Role of Accounting Numbers in Fundamental Analysis Process”," Review of Accounting Studies, Springer, volume 10, issue 2, pages 261-267, September, DOI: 10.1007/s11142-005-1531-7.
• William H. Beaver & Stephen G. Ryan, 2005, "Conditional and Unconditional Conservatism:Concepts and Modeling," Review of Accounting Studies, Springer, volume 10, issue 2, pages 269-309, September, DOI: 10.1007/s11142-005-1532-6.
• Sudipta Basu, 2005, "Discussion of “Conditional and UnconditionalConservatism: Concepts and Modeling”," Review of Accounting Studies, Springer, volume 10, issue 2, pages 311-321, September, DOI: 10.1007/s11142-005-1533-5.
• James A. Ohlson, 2005, "On Accounting-Based Valuation Formulae," Review of Accounting Studies, Springer, volume 10, issue 2, pages 323-347, September, DOI: 10.1007/s11142-005-1534-4.
• James A. Ohlson & Beate E. Juettner-Nauroth, 2005, "Expected EPS and EPS Growth as Determinantsof Value," Review of Accounting Studies, Springer, volume 10, issue 2, pages 349-365, September, DOI: 10.1007/s11142-005-1535-3.
• Stephen H. Penman, 2005, "Discussion of “On Accounting-Based Valuation Formulae” and “Expected EPS and EPS Growthas Determinants of Value”," Review of Accounting Studies, Springer, volume 10, issue 2, pages 367-378, September, DOI: 10.1007/s11142-005-1536-2.
• Peter F. Pope & Pengguo Wang, 2005, "Earnings Components, Accounting Bias and Equity Valuation," Review of Accounting Studies, Springer, volume 10, issue 4, pages 387-407, December, DOI: 10.1007/s11142-005-4207-4.
• Jeffrey L. Callen & Dan Segal, 2005, "Empirical Tests of the Feltham–Ohlson (1995) Model," Review of Accounting Studies, Springer, volume 10, issue 4, pages 409-429, December, DOI: 10.1007/s11142-005-4208-3.
• Lynn Rees, 2005, "Abnormal Returns from Predicting Earnings Thresholds," Review of Accounting Studies, Springer, volume 10, issue 4, pages 465-496, December, DOI: 10.1007/s11142-005-4210-9.
• Rowland K. Atiase & Haidan Li & Somchai Supattarakul & Senyo Tse, 2005, "Market Reaction to Multiple Contemporaneous Earnings Signals: Earnings Announcements and Future Earnings Guidance," Review of Accounting Studies, Springer, volume 10, issue 4, pages 497-525, December, DOI: 10.1007/s11142-005-4211-8.
• Sunil Dutta & Stefan Reichelstein, 2005, "Accrual Accounting for Performance Evaluation," Review of Accounting Studies, Springer, volume 10, issue 4, pages 527-552, December, DOI: 10.1007/s11142-005-4213-6.
• Peter Kajüter, 2005, "Kostenmanagement in der deutschen Unternehmenspraxis," Schmalenbach Journal of Business Research, Springer, volume 57, issue 1, pages 79-100, February, DOI: 10.1007/BF03372762.
• Christian Gaber, 2005, "Bewertung von Fertigerzeugnissen zu Volloder Teilkosten? Ansatz von Forderungen zum Nennwert oder Barwert?," Schmalenbach Journal of Business Research, Springer, volume 57, issue 4, pages 325-352, June, DOI: 10.1007/BF03372769.
• Ester Oliveras & Xavier Puig, 2005, "The Changing Relationship between Tax and Financial Reporting in Spain," Accounting in Europe, Taylor & Francis Journals, volume 2, issue 1, pages 195-207, January, DOI: 10.1080/09638180500379020.
• Herve Stolowy, 2005, "Nothing like the Enron affair could happen in France (!)," European Accounting Review, Taylor & Francis Journals, volume 14, issue 2, pages 405-415, DOI: 10.1080/09638180500126900.
• Nikolaev, V. & van Lent, L.A.G.M., 2005, "The Endogeneity Bias in the Relation Between Cost-of-Debt Capital and Corporate Disclosure Policy," Discussion Paper, Tilburg University, Center for Economic Research, number 2005-67.
• Francesco Franzoni & José M. Marín, 2005, "Pension plan funding and stock market efficiency," Economics Working Papers, Department of Economics and Business, Universitat Pompeu Fabra, number 871, Jun.
• Oriol Amat & Catherine Gowthorpe & Jordi Perramon, 2005, "Manipulation of earnings reports in Spain - some evidence," Economics Working Papers, Department of Economics and Business, Universitat Pompeu Fabra, number 877, Jul.
• Beuselinck, C. & Deloof, M. & Manigart,S., 2005, "Private equity investments and disclosure policy," Vlerick Leuven Gent Management School Working Paper Series, Vlerick Leuven Gent Management School, number 2005-1, Feb.
• Ayub Mehar, 2005, "Simultaneous determination of inventories and accounts receivable," Managerial and Decision Economics, John Wiley & Sons, Ltd., volume 26, issue 4, pages 259-269, DOI: 10.1002/mde.1221.
• Asish K. Bhattacharyya & Sadhalaxmi Vivek Rao, 2005, "Economic Impact of 'Regulation on Corporate Governance': Evidence from India," Finance, University Library of Munich, Germany, number 0504002, Apr.
• George M. Jabbour & Marat V. Kramin & Timur V. Kramin & Stephen D. Young, 2005, "Multinomial Lattices and Derivatives Pricing," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 1, in: Cheng-Few Lee, "Advances In Quantitative Analysis Of Finance And Accounting New Series".
• Michael K. Fung, 2005, "Value-Relevance of Knowledge Spillovers: Evidence from Three High-Tech Industries," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 2, in: Cheng-Few Lee, "Advances In Quantitative Analysis Of Finance And Accounting New Series".
• Anthony Kozberg, 2005, "Using Path Analysis to Integrate Accounting and Non-Financial Information: The Case for Revenue Drivers of Internet Stocks," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 3, in: Cheng-Few Lee, "Advances In Quantitative Analysis Of Finance And Accounting New Series".
• Youngsik Kwak & H. James Williams, 2005, "A Teaching Note on the Effective Interest Rate, Periodic Interest Rate and Compounding Frequency," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 4, in: Cheng-Few Lee, "Advances In Quantitative Analysis Of Finance And Accounting New Series".
• Sidney Leung, 2005, "Voluntary Disclosure of Strategic Operating Information and the Accuracy of Analysts' Earnings Forecasts," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 5, in: Cheng-Few Lee, "Advances In Quantitative Analysis Of Finance And Accounting New Series".
• Van T. Nguyen & Bonnie F. Van Ness & Robert A. Van Ness, 2005, "Intraday Trading of Island (As Reported to the Cincinnati Stock Exchange) and NASDAQ," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 6, in: Cheng-Few Lee, "Advances In Quantitative Analysis Of Finance And Accounting New Series".
• Bonnie F. Van Ness & Robert A. Van Ness & Richard S. Warr, 2005, "The Impact of the Introduction of Index Securities on the Underlying Stocks: The Case of the Diamonds and the Dow 30," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 7, in: Cheng-Few Lee, "Advances In Quantitative Analysis Of Finance And Accounting New Series".
• Mao-wei Hung & Cheng-few Lee & Leh-chyan So, 2005, "Hedging with Foreign-Listed Single Stock Futures," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 8, in: Cheng-Few Lee, "Advances In Quantitative Analysis Of Finance And Accounting New Series".
• Bing-Huei Lin & Jerry M. C. Wang, 2005, "Asset Pricing with Higher Moments: Empirical Evidence from the Taiwan Stock Market," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 9, in: Cheng-Few Lee, "Advances In Quantitative Analysis Of Finance And Accounting New Series".
• Asli Ascioglu & Thomas H. McInish, 2005, "Listing Switches from NASDAQ to the NYSE or AMEX: Is New Stock Issuance a Motive?," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 10, in: Cheng-Few Lee, "Advances In Quantitative Analysis Of Finance And Accounting New Series".
• Karyl B. Leggio & Donald Lien, 2005, "Is Covered Call Investing Wise?: Evaluating the Strategy using Risk-Adjusted Performance Measures," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 11, in: Cheng-Few Lee, "Advances In Quantitative Analysis Of Finance And Accounting New Series".
• Ping Hsiao & Wayne Y. Lee, 2005, "CFA Designation, Geographical Location and Analyst Performance," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 12, in: Cheng-Few Lee, "Advances In Quantitative Analysis Of Finance And Accounting New Series".
• Sautner, Zacharias & Weber, Martin, 2005, "Stock Options and Employee Behavior," Sonderforschungsbereich 504 Publications, Sonderforschungsbereich 504, Universität Mannheim;Sonderforschungsbereich 504, University of Mannheim, number 05-26, May.
• Sautner, Zacharias & Weber, Martin, 2005, "Subjective Stock Option Values and Exercise Decisions: Determinants and Consistency," Sonderforschungsbereich 504 Publications, Sonderforschungsbereich 504, Universität Mannheim;Sonderforschungsbereich 504, University of Mannheim, number 05-31, Oct.
• Maja Zaman, 2005, "Budgeting in Multinational Companies:Empirical Evidence in Slovene Parent Companies," Zagreb International Review of Economics and Business, Faculty of Economics and Business, University of Zagreb, volume 8, issue 2, pages 83-96, November.
• Ramb, Fred & Reitzig, Markus, 2005, "Comparing the value revelance of R&D reporting in Germany: standard and selection effects," Discussion Paper Series 1: Economic Studies, Deutsche Bundesbank, number 2005,36.
• Tavakkol, Amir & Korczak, Piotr, 2005, "Institutional Investors and the Information Content of Earnings Announcements: The Case of Poland," Working Paper Series, European University Viadrina Frankfurt (Oder), The Postgraduate Research Programme Capital Markets and Finance in the Enlarged Europe, number 2005,3.
• Hölscher, Luise & Harding, Perham & Becker, Gernot M., 2005, "Financing the embedded value of life insurance portfolios," Frankfurt School - Working Paper Series, Frankfurt School of Finance and Management, number 64.
• Weber, Christoph, 2005, "Kapitalerhaltung bei Anwendung der erfolgsneutralen Stichtagskursmethode zur Währungsumrechnung," Frankfurt School - Working Paper Series, Frankfurt School of Finance and Management, number 67.
• Kinder, Kathrin, 2005, "Konzipierung und Einführung der Prozesskostenrechnung als eines Bestandteils des Qualitätsmanagements in der öffentlichen Verwaltung," Wismar Discussion Papers, Hochschule Wismar, Wismar Business School, number 03/2005.
• Pampel, Katrin, 2005, "Anforderungen an ein betriebswirtschaftliches Risikomanagement unter Berücksichtigung nationaler und internationaler Prüfungsstandards," Wismar Discussion Papers, Hochschule Wismar, Wismar Business School, number 13/2005.
• Dittmann, Ingolf & Weiner, Christian, 2005, "Selecting comparables for the valuation of European firms," SFB 649 Discussion Papers, Humboldt University Berlin, Collaborative Research Center 649: Economic Risk, number 2005-002.
• Hervé Stolowy, 2005, "Nothing like the Enron affair could happen in France (!)," Post-Print, HAL, number halshs-00004738, Jul.
• Yuan Ding & Thomas Jeanjean & Hervé Stolowy, 2005, "Why do Firms Opt for Alternative-Format FinancialStatements ? Some Evidence from France," Post-Print, HAL, number halshs-00006727.
• Réal Labelle & Alain Schatt, 2005, "Structure de propriété et communication financière des entreprises françaises," Post-Print, HAL, number halshs-00008421, Sep.
• Hervé Stolowy, 2005, "Nothing like the Enron Affair could happen in France (!)," Working Papers, HAL, number hal-00584706, Mar.
• Yuan Ding & Ole-Kristian Hope & Thomas Jeanjean & Hervé Stolowy, 2005, "Differences between Domestic Accounting Standards and IAS: Measurement, Determinants and Implications," Working Papers, HAL, number hal-00584707, Dec.
• Thomas Jeanjean & Anne Cazavan-Jeny, 2005, "Levels of voluntary disclosure in IPO prospectuses: An empirical analysis," Working Papers, HAL, number hal-00586546, Dec.
• Gjerde, Øystein & Knivsflå, Kjell Henry & Sættem, Frode, 2005, "The Value Relevance of Financial Reporting on the Oslo Stock Exchange over the Period 1964-2003," Discussion Papers, Norwegian School of Economics, Department of Business and Management Science, number 2005/23, Dec.
• Baas, Timo & Schrooten, Mechthild, 2005, "Relationship banking and SMEs: a theoretical analysis," Discussion Paper Series, Institute of Economic Research, Hitotsubashi University, number a470, Dec.
• Settergren, Ole & Mikula, Boguslaw D., 2005, "The Rate of Return of Pay-As-You-Go Pension Systems: A More Exact Consumption-Loan Model of Interest," Discussion Paper, Center for Intergenerational Studies, Institute of Economic Research, Hitotsubashi University, number 249, Jan.
• Gamal Atallah & Massoud Khazabi, 2005, "A Model of R&D Capitalization," International Journal of Business and Economics, School of Management Development, Feng Chia University, Taichung, Taiwan, volume 4, issue 2, pages 107-121, August.
• Leonardo Fernando Cruz Basso & Silvia de Franco de Oliveira & Eduardo Kazuo Kayo, 2005, "Accounting Adjustments For The Calculation Of Eva: Study Of The Procedures Used At Brazilian Companies," Remef - Revista Mexicana de Economía y Finanzas Nueva Época REMEF (The Mexican Journal of Economics and Finance), Instituto Mexicano de Ejecutivos de Finanzas, IMEF, volume 4, issue 3, pages 185-204, Septiembr.
• Salvador Valdés & Iván Marinovic, 2005, "Contabilidad Regulatoria: Las AFP Chilenas, 1993-2003," Documentos de Trabajo, Instituto de Economia. Pontificia Universidad Católica de Chile., number 279.
• María Jesús Pastor & Francisco Poveda, 2005, "Earnings Management As An Explanation Of The Equity Issue Puzzle," Working Papers. Serie AD, Instituto Valenciano de Investigaciones Económicas, S.A. (Ivie), number 2005-04, Feb.
• Belén Gill de Albornoz & Beatriz García Osma, 2005, "El Gobierno Corporativo Y Las Practicas De Earnings Management: Evidencia Empirica En España," Working Papers. Serie EC, Instituto Valenciano de Investigaciones Económicas, S.A. (Ivie), number 2005-11, Apr.
• Mark Bagnoli & Stanley Levine & Susan G. Watts, 2005, "Analyst estimation revision clusters and corporate events, Part I," Annals of Finance, Springer, volume 1, issue 3, pages 245-265, August, DOI: 10.1007/s10436-005-0014-y.
• Mark Bagnoli & Stanley Levine & Susan G. Watts, 2005, "Analyst estimation revision clusters and corporate events, Part II," Annals of Finance, Springer, volume 1, issue 4, pages 379-393, October, DOI: 10.1007/s10436-005-0015-x.
• Richard Schroeder & Suzanne Sevin & Kathryn Yarbrough, 2005, "Reporting Effects of SFAS 143 on Nuclear Decommissioning Costs," International Advances in Economic Research, Springer;International Atlantic Economic Society, volume 11, issue 4, pages 449-458, November, DOI: 10.1007/s11294-005-2280-x.
• Sautner, Zacharias & Weber, Martin, 2005, "Subjective stock option values and exercise decisions : determinants and consistency," Papers, Sonderforschungsbreich 504, number 05-31.
• Sautner, Zacharias & Weber, Martin, 2005, "Stock options and employee behavior," Papers, Sonderforschungsbreich 504, number 05-26.
• Michelle Hanlon & Terry Shevlin, 2005, "Bank-Tax Conformity for Corporate Income: An Introduction to the Issues," NBER Working Papers, National Bureau of Economic Research, Inc, number 11067, Jan.
• Naiping Lu & Lu Zhang, 2005, "The Value Spread as a Predictor of Returns," NBER Working Papers, National Bureau of Economic Research, Inc, number 11326, May.
• Michael Greenstone & Paul Oyer & Annette Vissing-Jorgensen, 2005, "Mandated Disclosure, Stock Returns, and the 1964 Securities Acts Amendments," NBER Working Papers, National Bureau of Economic Research, Inc, number 11478, Jul.
• Gamal Atallah, 2005, "A Model of R&D Capitalization," Working Papers, University of Ottawa, Department of Economics, number 0501E.
• Ross Jennings & Gustavo Maturana, 2005, "The Usefulness Of Chilean Inflation Accounting," Abante, Escuela de Administracion. Pontificia Universidad Católica de Chile., volume 8, issue 1, pages 85-118.
• Tom Clevenger & Gary Baker, 2005, "Tools to Apply to Financial Statements to Identify Errors, Omissions and Fraud in Business Valuations," Journal of Entrepreneurial Finance, Pepperdine University, Graziadio School of Business and Management, volume 10, issue 3, pages 63-74, Fall.
• Magni, Carlo Alberto, 2005, "On decomposing net final values: EVA, SVA, and shadow project," MPRA Paper, University Library of Munich, Germany, number 12357.
• ciumag, marin, 2005, "Contabilitatea si raportarea operatiilor privind impozitul pe profit," MPRA Paper, University Library of Munich, Germany, number 16277, May.
• ciumag, marin, 2005, "Informatia contabila si controlul fiscal," MPRA Paper, University Library of Munich, Germany, number 16279, May.
• Papanastasopoulos, George, 2005, "Using Option Theory and Fundamentals to Assessing Default Risk of Listed Firms," MPRA Paper, University Library of Munich, Germany, number 453, Oct, revised Jun 2006.
• Cakir, Murat, 2005, "Firma Başarısızlığının Dinamiklerinin Belirlenmesinde Makina Öğrenmesi Teknikleri: Ampirik Uygulamalar ve Karşılaştırmalı Analiz
  [Machine Learning Techniques in Determining the Dynamics of Corporate Financial Distress: An Empirical Treatment and a," MPRA Paper, University Library of Munich, Germany, number 55975, Dec.
• Abdullah, Azrul & Ku Ismail, Ku Nor Izah, 2005, "Disclosure of Voluntary Accounting Ratios by Malaysian Listed Companies," MPRA Paper, University Library of Munich, Germany, number 66534, revised 2007.
• Aernoudts, R.H.R.M. & Boom, T. van der & Vosselman, E.G.J. & Pijl, G.J. van der, 2005, "Management Accounting Change and ERP, an Assessment of Research," MPRA Paper, University Library of Munich, Germany, number 9582, Aug.
• Fred Ramb & Markus Reitzig, 2005, "Who do you trust while Shares are on a Roler-Coaster Ride? Balance Sheet and Patent Data as Sources of Investor Information During Volatile Market Times," DRUID Working Papers, DRUID, Copenhagen Business School, Department of Industrial Economics and Strategy/Aalborg University, Department of Business Studies, number 05-15.
• Joseph Abekah, 2005, "Fundamental Variables and Stock Returns: Evidence from the Ghana Stock Market," The African Finance Journal, Africagrowth Institute, volume 7, issue 1, pages 18-36.
• Sait Y.Kaygusuz, 2005, "Strategy-Based Responsibility Accounting System in the Business," Anadolu University Journal of Social Sciences, Anadolu University, volume 5, issue 1, pages 217-236, June.
• Josep Maria Argiles Bosch & Josep Garcia Blandon, 2005, "Driver costs in small firms: empirical analysis for farms," Working Papers in Economics, Universitat de Barcelona. Espai de Recerca en Economia, number 140.
• Claudio E. V. Borio & Kostas Tsatsaronis, 2005, "Accounting, prudential regulation and financial stability: elements of a synthesis," BIS Working Papers, Bank for International Settlements, number 180, Sep.
• Luis Fernando Escobar Patiño & Dennise Martin Alarcón, 2005, "Capital óptimo de Bancos Centrales y criterios de distribución de utilidades," Revista de Análisis del BCB, Banco Central de Bolivia, volume 8, issue 1, pages 7-48, December.
• Francesco Caselli, 2005, "Accounting for Cross-Country Income Differences," CEP Discussion Papers, Centre for Economic Performance, LSE, number dp0667, Jan.
• Petter Osmundsen & Frank Asche & Bård Misund & Klaus Mohn, 2005, "Valuation of International Oil Companies –The RoACE Era," CESifo Working Paper Series, CESifo, number 1412.
• Gustavo Raúl Lejarriaga Pérez de las Vacas & Josefina Fernández Guadaño & Javier Iturrioz Del Campo, 2005, "Un estudio sobre la sensibilidad del coste asociado a la contabilización conjunta o separada de los resultados en la sociedad cooperativa," CIRIEC-España, revista de economía pública, social y cooperativa, CIRIEC-España, issue 51, pages 167-183, April.
• Antonio Socías Salvá & Natividad Doblas, 2005, "El comercio justo: implicaciones económicas y solidarias," CIRIEC-España, revista de economía pública, social y cooperativa, CIRIEC-España, issue 51, pages 7-24, April.
• Tomás Garrido Pulido & Raquel Puentes Poyatos, 2005, "Una propuesta contable para las cooperativas de segundo grado: breve referencia fiscal," CIRIEC-España, revista de economía pública, social y cooperativa, CIRIEC-España, issue 51, pages 77-110, April.
• Carlos García-Gutiérrez Fernández & Josefina Fernández Guadaño, 2005, "El empresario individual: situación actual y propuestas de actuación futuras," CIRIEC-España, revista de economía pública, social y cooperativa, CIRIEC-España, issue 52, pages 201-217, August.
• Ignacio Velez-Pareja, 2005, "Cash Flow Valuation in an Inflationary World. The Case of World Bank for Regulated Firms," Proyecciones Financieras y Valoración, Master Consultores, number 2109, Jun.
• Baquero, Guillermo & ter Horst, Jenke & Verbeek, Marno, 2005, "Survival, Look-Ahead Bias, and Persistence in Hedge Fund Performance," Journal of Financial and Quantitative Analysis, Cambridge University Press, volume 40, issue 3, pages 493-517, September.