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

• 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.
• Alfonso Galindo Lucas, 2007, "El intangible como problema conceptual y la ficción del valor razonable," Contribuciones a la Economía, Servicios Académicos Intercontinentales SL, issue 2007-02, February.
• C. Beuselinck & S. Manigart, 2007, "Financial Reporting Quality in Private Equity Backed Companies: The Impact of Ownership Concentration," Post-Print, HAL, number hal-00677531.
• Thomas Jeanjean & Hervé Stolowy & Y. Ding & O. K. Hope, 2007, "Differences between Domestic Accounting Standards and IAS: Measurement, Determinants and Implications," Post-Print, HAL, number halshs-00126772.
• Anne Cazavan-Jeny & Thomas Jeanjean, 2007, "Levels of voluntary disclosure in IPO prospectuses: An empirical analysis," Post-Print, HAL, number halshs-00170565.
• Denis Travaillé & Christine Marsal, 2007, "Automatisation des tableaux de bord et cohérence du contrôle de gestion : à propos de deux cas," Post-Print, HAL, number halshs-00260592, Dec.
• Hervé Stolowy & Yuan Ding & Jacques Richard, 2007, "Towards an understanding of the phases of goodwill accounting in four Western capitalist countries: From stakeholder model to shareholder model," Working Papers, HAL, number hal-00580142, Jun.
• William D. Brown, Jr. & Karen Teitel & Haihong He, 2007, "Conditional Conservatism and the Value Relevance of Accounting Earnings: An International Study," Working Papers, College of the Holy Cross, Department of Economics, number 0612, Dec.
• Susan Machuga & Karen Teitel, 2007, "The Effects of the Mexican Corporate Governance Code on Quality of Earnings and its Components," Working Papers, College of the Holy Cross, Department of Economics, number 0708, Dec.
• Susan Machuga & Karen Teitel, 2010, "The Interaction of Audit Firm Quality and the Mexican Code of Best Corporate Practices on Earnings Quality," Working Papers, College of the Holy Cross, Department of Economics, number 1005, Dec.
• Belén Gill de Albornoz Noguer & Manuel Illueca Muñoz, 2007, "La calidad de los ajustes por devengo no afecta al coste de la deuda de las PYMES españolas," Investigaciones Economicas, Fundación SEPI, volume 31, issue 1, pages 79-117, January.
• Pedro Lorca & Javier Andrés & Jorge Díez & Juan josé del Coz & Antonio Bahamonde, 2007, "El análisis de preferencias: Un nuevo enfoque para el estudio de la rentabilidad," Investigaciones Economicas, Fundación SEPI, volume 31, issue 2, pages 221-262, May.
• Nermin ÖZGÜLBAŞ & Ali Serhan KOYUNCUGİL, 2007, "Sağlık kurumlarında finansal performans ölçümü: Kamu hastanelerinin veri madenciliği ile sınıflandırılması," Iktisat Isletme ve Finans, Bilgesel Yayincilik, volume 22, issue 253, pages 18-30.
• İrfan ERTUĞRUL & Nilsen KARAKAŞOĞLU, 2007, "Finans sektöründe kredi taleplerinin değerlendirilmesinde bulanık mantık yaklaşımı," Iktisat Isletme ve Finans, Bilgesel Yayincilik, volume 22, issue 255, pages 95-114.
• Berna KIRKULAK & Cağnur Kaytmaz BALSARI, 2007, "Türk firmalarının işletme sermayesi yönetimi uygulaması: 2001 ekonomik krizi sonrası," Iktisat Isletme ve Finans, Bilgesel Yayincilik, volume 22, issue 260, pages 102-119.
• Vedat EKERGİL & Arman Aziz KARAGÜL & Emin GERMEN, 2007, "Özörgütlemeli haritalar tekniğinin Türkiye’deki çimento şirketlerinin likit yapısının analiz edilmesinde kullanılması," Iktisat Isletme ve Finans, Bilgesel Yayincilik, volume 22, issue 261, pages 114-136.
• Tae G. Ryu & Chul-Young Roh, 2007, "The Auditor's Going-Concern Opinion Decision," International Journal of Business and Economics, School of Management Development, Feng Chia University, Taichung, Taiwan, volume 6, issue 2, pages 89-101, August.
• Meta Duhovnik, 2007, "The Problems of Accounting in a Public Institution: The Case of Slovenia," Financial Theory and Practice, Institute of Public Finance, volume 31, issue 4, pages 421-445.
• Niranjan Chipalkatti & Meenakshi RishiAuthor-Email: rishim@seattleu.edu, 2007, "Do Indian banks understate their bad loans?," Journal of Developing Areas, Tennessee State University, College of Business, volume 40, issue 2, pages 75-91, January-M.
• Rajiv Banker & Hsihui Chang & Ram Natarajan, 2007, "Estimating DEA technical and allocative inefficiency using aggregate cost or revenue data," Journal of Productivity Analysis, Springer, volume 27, issue 2, pages 115-121, April, DOI: 10.1007/s11123-006-0027-1.
• James Linck & Thomas Lopez & Lynn Rees, 2007, "The valuation consequences of voluntary accounting changes," Review of Quantitative Finance and Accounting, Springer, volume 28, issue 4, pages 327-352, May, DOI: 10.1007/s11156-007-0016-0.
• Tim Eaton & John Nofsinger & Daniel Weaver, 2007, "Disclosure and the cost of equity in international cross-listing," Review of Quantitative Finance and Accounting, Springer, volume 29, issue 1, pages 1-24, July, DOI: 10.1007/s11156-007-0024-0.
• Chee Lim & Patricia Tan, 2007, "Value relevance of value-at-risk disclosure," Review of Quantitative Finance and Accounting, Springer, volume 29, issue 4, pages 353-370, November, DOI: 10.1007/s11156-007-0038-7.
• Zhaoyang Gu & Jian Xue, 2007, "Do analysts overreact to extreme good news in earnings?," Review of Quantitative Finance and Accounting, Springer, volume 29, issue 4, pages 415-431, November, DOI: 10.1007/s11156-007-0037-8.
• Christof Beuselinck & Sophie Manigart, 2007, "Financial Reporting Quality in Private Equity Backed Companies: The Impact of Ownership Concentration," Small Business Economics, Springer, volume 29, issue 3, pages 261-274, October, DOI: 10.1007/s11187-006-9022-1.
• Akinobu Shuto & Shota Otomasa & Kazuyuki Suda, 2007, "The Relative and Incremental Explanatory Powers of Dirty Surplus for Debt Interest Rate," Discussion Paper Series, Research Institute for Economics & Business Administration, Kobe University, number 230, Aug, revised Mar 2008.
• Kazuhisa Otogawa & Hidetoshi Yamaji, 2007, "Corporate Groups and Stock Pricing in Japan –Information Transfer Effects of Earnings Forecast Revision-," Kobe Economic & Business Review, Research Institute for Economics & Business Administration, Kobe University, volume 51, pages 11-31, February.
• Bethlendi, András, 2007, "A hazai bankok hitelezésiveszteség-elszámolásának vizsgálata
  [Examination of loan-loss allowance practices by Hungarian banks]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), volume 0, issue 1, pages 67-93.
• Jacques Thépot & Jean-Luc Netzer, 2007, "On the optimality of the full cost pricing," Working Papers of LaRGE Research Center, Laboratoire de Recherche en Gestion et Economie (LaRGE), Université de Strasbourg, number 2007-05.
• Axel Gautier & Dimitri Paolini, 2007, "Delegation and Information Revelation," Journal of Institutional and Theoretical Economics (JITE), Mohr Siebeck, Tübingen, volume 163, issue 4, pages 574-597, December.
• Bischof, Jannis & Wüstemann, Jens, 2007, "How does fair value measurement under IAS 39 affect disclosure choices of European banks?," Papers, Sonderforschungsbreich 504, number 07-75.
• Bischof, Jannis & Ebert, Michael, 2007, "IAS 39 and biases in the risk perception of financial instruments," Papers, Sonderforschungsbreich 504, number 07-73.
• Simons, Dirk & Weißenberger, Barbara E., 2007, "Die Konvergenz von externem und internem Rechnungswesen : kritische Faktoren für die Entwicklung einer partiell integrierten Rechnungslegung aus theoretischer Sicht," Papers, Sonderforschungsbreich 504, number 07-67.
• Dittmann, Ingolf & Maug, Ernst, 2007, "Valuation biases, error measures, and the conglomerate discount
  [Biases and error measures : how to compare valuation methods]," Papers, Sonderforschungsbreich 504, number 07-37.
• Rubiela Jiménez Aguirre, 2007, "Aproximación a la teoría de la decisión: organizaciones y contabilidad Patterns in Neighboring Areas Colombia," Lúmina. Revista iberoamericana de Contabilidad, Administración y Economía, Facultad de Ciencias Contables, Económicas y Administrativas, Universidad de Manizales., volume 0, issue 8, pages 108-122, Diciembre.
• Miguel Alberto Gonzáles Gonzáles, 2007, "Validez universal de un lenguaje Patterns in Neighboring Areas Colombia," Lúmina. Revista iberoamericana de Contabilidad, Administración y Economía, Facultad de Ciencias Contables, Económicas y Administrativas, Universidad de Manizales., volume 0, issue 8, pages 123-132, Diciembre.
• Sandra Milena Muñoz López, 2007, "Control social: una perspectiva socio-política de la contabilidad Patterns in Neighboring Areas Colombia," Lúmina. Revista iberoamericana de Contabilidad, Administración y Economía, Facultad de Ciencias Contables, Económicas y Administrativas, Universidad de Manizales., volume 0, issue 8, pages 133-155, Diciembre.
• Édgar Gracia López, 2007, "Economía política y contabilidad. Un asunto para repensar en el marco de las ciencias sociales Patterns in Neighboring Areas Colombia," Lúmina. Revista iberoamericana de Contabilidad, Administración y Economía, Facultad de Ciencias Contables, Económicas y Administrativas, Universidad de Manizales., volume 0, issue 8, pages 156-171, Diciembre.
• Hárold Álvarez Álvarez, 2007, "Contabilidad, valoración y distribución de la riqueza. Una visión crítica Patterns in Neighboring Areas Colombia," Lúmina. Revista iberoamericana de Contabilidad, Administración y Economía, Facultad de Ciencias Contables, Económicas y Administrativas, Universidad de Manizales., volume 0, issue 8, pages 172-204, Diciembre.
• Guillermo León Martínez Pino, 2007, "Los paradigmas contables: La borrosa impronta de una interpretación epistemológica Patterns in Neighboring Areas Colombia," Lúmina. Revista iberoamericana de Contabilidad, Administración y Economía, Facultad de Ciencias Contables, Económicas y Administrativas, Universidad de Manizales., volume 0, issue 8, pages 205-234, Diciembre.
• Maurico Gómez Villegas, 2007, "Las insuficiencias disciplinares de los estándares internacionales de educación –IES– para contadores profesionales Patterns in Neighboring Areas Colombia," Lúmina. Revista iberoamericana de Contabilidad, Administración y Economía, Facultad de Ciencias Contables, Económicas y Administrativas, Universidad de Manizales., volume 0, issue 8, pages 24-42, Diciembre.
• Hector José Sarmiento Ramírez, 2007, "Retorno a la idea. Elementos metodológicos para la construcción de conceptos propedéuticos de investigación contable Patterns in Neighboring Areas Colombia," Lúmina. Revista iberoamericana de Contabilidad, Administración y Economía, Facultad de Ciencias Contables, Económicas y Administrativas, Universidad de Manizales., volume 0, issue 8, pages 43-57, Diciembre.
• Rafael Franco Ruiz, 2007, "La profesión contable y los escándalos empresariales Patterns in Neighboring Areas Colombia," Lúmina. Revista iberoamericana de Contabilidad, Administración y Economía, Facultad de Ciencias Contables, Económicas y Administrativas, Universidad de Manizales., volume 0, issue 8, pages 58-107, Diciembre.
• Fabiola Loaiza Robles, 2007, "El papel de la partida doble en la representación contable Patterns in Neighboring Areas Colombia," Lúmina. Revista iberoamericana de Contabilidad, Administración y Economía, Facultad de Ciencias Contables, Económicas y Administrativas, Universidad de Manizales., volume 0, issue 8, pages 8-23, Diciembre.
• Carlo Alberto Magni, 2007, "A Sum&Discount Method for Appraising Firms: An Illustrative Example," Department of Economics, University of Modena and Reggio E., Faculty of Economics "Marco Biagi", number 0572, Nov.
• Carlo Alberto Magni, 2007, "A Sum&Discount Method for Appraising Firms: An Illustrative Example," Department of Economics, University of Modena and Reggio E., Faculty of Economics "Marco Biagi", number 572, Nov.
• Douglas A. Shackelford & Joel Slemrod & James M. Sallee, 2007, "A Unifying Model of How the Tax System and Generally Accepted Accounting Principles Affect Corporate Behavior," NBER Working Papers, National Bureau of Economic Research, Inc, number 12873, Jan.
• Benjamin E. Hermalin & Michael S. Weisbach, 2007, "Transparency and Corporate Governance," NBER Working Papers, National Bureau of Economic Research, Inc, number 12875, Jan.
• James Poterba & Nirupama Rao & Jeri Seidman, 2007, "Deferred Tax Positions and Incentives for Corporate Behavior Around Corporate Tax Changes," NBER Working Papers, National Bureau of Economic Research, Inc, number 12923, Feb.
• George A. Plesko, 2007, "Estimates of the Magnitude of Financial and Tax Reporting Conflicts," NBER Working Papers, National Bureau of Economic Research, Inc, number 13295, Aug.
• Jin Ginger Wu & Lu Zhang & X. Frank Zhang, 2007, "Understanding the Accrual Anomaly," NBER Working Papers, National Bureau of Economic Research, Inc, number 13525, Oct.
• John R. Graham & Lillian F. Mills, 2007, "Using Tax Return Data to Simulate Corporate Marginal Tax Rates," NBER Working Papers, National Bureau of Economic Research, Inc, number 13709, Dec.
• Ochoa Hernández, Magda Lizet & Prieto Moreno, M. Begoña & Santidrián Arroyo, Alicia, 2007, "Estado de la gestión del capital intelectual: evidencia empírica e ideas para la reflexión. The current state of intellectual capital management in Spain: empirical evidence and debatable issues," Working Papers "New Trends on Business Administration". Documentos de Trabajo "Nuevas Tendencias en Dirección de Empresas"., Interuniversity Research Master and Doctorate Program (with a quality mention of ANECA) on "Business Economics", Universities of Valladolid, Burgos, Salamanca and León (Spain). Until 2008, Interuniversity Doctorate Program (with a quality mention of ANECA) “New trends in Business Administration”, Universities of Valladolid, Burgos, and Salamanca (Spain). Master en Investigación y Programa de Docto, number 2007-09, Jun.
• Flora Mui¤o V zquez & ?Marco Trombetta, 2007, "Does graph disclosure bias reduce the cost of equity capital?," "Marco Fanno" Working Papers, Dipartimento di Scienze Economiche "Marco Fanno", number 0039, Apr.
• Giovanna Michelon, 2007, "Sustainability disclosure and reputation: a comparative study," "Marco Fanno" Working Papers, Dipartimento di Scienze Economiche "Marco Fanno", number 0044, Sep.
• Giacomo Boesso & Kamalesh Kumar, 2007, "Who or What Really Counts in a Firm's Stakeholder Environment: An Investigation of Stakeholder Prioritization and Reporting," "Marco Fanno" Working Papers, Dipartimento di Scienze Economiche "Marco Fanno", number 0051, Sep.
• Antonella Cugini & Giovanna Michelon, 2007, "Performance evaluation in research departments: from the Balanced Scorecard to the Strategy Map," "Marco Fanno" Working Papers, Dipartimento di Scienze Economiche "Marco Fanno", number 0054, Nov.
• 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.
• Marc Feuilloley & Patrick Sentis, 2007, "Pertinence économique de la comptabilisation des dépréciations de goodwill:le cas français," Revue Finance Contrôle Stratégie, revues.org, volume 10, issue 1, pages 95-124, March.
• Michel Gervais & Yves Levant, 2007, "Comment garantir l’homogénéité globale dans la méthode UVA ? Deux études de cas," Revue Finance Contrôle Stratégie, revues.org, volume 10, issue 3, pages 43-73, September.
• Denis Travaillé & Christine Marsal, 2007, "Automation of dashboards and the coherence of organizations: paradoxes and ambiguities based on two particular case studies," Working Papers CREGO, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations, number 1070601, Jun.
• Denis Travaillé & Christine Marsal, 2007, "Automatisation des tableaux de bord et cohérence du contrôle de gestion:à propos de deux cas," Working Papers CREGO, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations, number 1070602, Jun.
• Ignacio Vélez-Pareja, 2007, "Cash Flow Valuation in an Inflactionary World. The Case of World Bank for Regulated Firms," Economic Analysis Working Papers (2002-2010). Atlantic Review of Economics (2011-2016), Colexio de Economistas de A Coruña, Spain and Fundación Una Galicia Moderna, volume 6, pages 1-19, November.
• RAMIREZ, Carlos, 2007, "Exporting professional models: the expansion of the multinational audit firm and the transformation of the French accountancy profession since 1970," HEC Research Papers Series, HEC Paris, number 864, Feb.
• Ding, Yuan & Stolowy, Hervé & Richard, Jacques, 2007, "Towards an understanding of the phases of goodwill accounting in four Western capitalist countries: From stakeholder model to shareholder model," HEC Research Papers Series, HEC Paris, number 872, Oct.
• Dambrin, Claire, 2007, "Control at a distance as self-control: the renewal of the myth of control through technology," HEC Research Papers Series, HEC Paris, number 876, Nov.
• Lopes, Patricia Teixeira & Rodrigues, Lucia Lima, 2007, "Accounting for financial instruments: An analysis of the determinants of disclosure in the Portuguese stock exchange," The International Journal of Accounting, Elsevier, volume 42, issue 1, pages 25-56.
• Charitou, Andreas & Lambertides, Neophytos & Trigeorgis, Lenos, 2007, "Managerial discretion in distressed firms," The British Accounting Review, Elsevier, volume 39, issue 4, pages 323-346, DOI: 10.1016/j.bar.2007.08.003.
• Ding, Yuan & Hope, Ole-Kristian & Jeanjean, Thomas & Stolowy, Herve, 2007, "Differences between domestic accounting standards and IAS: Measurement, determinants and implications," Journal of Accounting and Public Policy, Elsevier, volume 26, issue 1, pages 1-38.
• José Mariano Moneva Abadía & Eduardo Ortas Fredes, 2007, "Información de sostenibilidad y performance financiera en el mercado español: especial referencia al sector financiero," EKONOMIAZ. Revista vasca de Economía, Gobierno Vasco / Eusko Jaurlaritza / Basque Government, volume 66, issue 03, pages 246-265.
• Anne Cazavan‐Jeny & Thomas Jeanjean, 2007, "Levels of voluntary disclosure in IPO prospectuses: an empirical analysis," Review of Accounting and Finance, Emerald Group Publishing Limited, volume 6, issue 2, pages 131-149, May, DOI: 10.1108/14757700710750810.
• Jiao, T. & Mertens, G.M.H. & Roosenboom, P.G.J., 2007, "Industry Valuation Driven Earnings Management," ERIM Report Series Research in Management, Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus University Rotterdam, number ERS-2007-069-F&A, Oct.
• Koning, M. & Mertens, G.M.H. & Roosenboom, P.G.J., 2007, "The Impact of Media Attention on the Use of Alternative Earnings Measures," ERIM Report Series Research in Management, Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus University Rotterdam, number ERS-2007-073-F&A, Oct.
• Pattikawa, L.H., 2007, "Longitudinal Study on the Performance of U.S. Pharmaceutical Firms: The Increasing Role of Marketing," ERIM Report Series Research in Management, Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus University Rotterdam, number ERS-2007-020-STR, Mar.

2006