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

2004

• Kole, H.J.W.G. & Koedijk, C.G. & Verbeek, M.J.C.M., 2004, "The effects of systemic crises when investors can be crisis ignorant," 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-2004-027-F&A, Apr.
• de Jong, A. & Mertens, G.M.H. & Roosenboom, P.G.J., 2004, "Shareholders’ Voting at General Meetings: Evidence from 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-2004-039-F&A, Jun.
• Daniševská, P. & de Jong, A. & Verbeek, M.J.C.M., 2004, "Do Banks Influence the Capital Structure Choices of Firms?," 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-2004-040-F&A, Jun.
• Koedijk, C.G. & Tims, B. & van Dijk, M.A., 2004, "Purchasing Power Parity and the Euro Area," 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-2004-025-F&A, Aug.
• de Jong, A., 2004, "It Takes Two To Tango: an empirical tale of distressed firms and assisting banks," 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-2004-049-F&A, Aug.
• Vosselman, E.G.J. & van der Meer-Kooistra, J., 2004, "Accounting for the alignment of interest and commitment in interfirm transactional relationships," 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-2004-095-F&A, Nov.
• Nikolaos Eriotis & Dimitrios Vasiliou & Vasileios Zisis, 2004, "The Asymmetric Timeliness in the Reporting of Good and Bad News of Firms That Trade in the Athens Stock Exchange," European Research Studies Journal, European Research Studies Journal, volume 0, issue 3-4, pages 103-103.
• Jean-François Casta, 2004, "Does fair value accounting provide a better representation of a company?," Post-Print, HAL, number halshs-00170461.
• Elisabeth Combes-Thuelin & Lionel Escaffre, 2004, "Performance et juste valeur : la communication financière des établissements de crédit," Post-Print, HAL, number halshs-00593050, May.
• Yuan Ding & Hervé Stolowy & Linghui Fu & Huiwen Wang, 2004, "Disclosure and determinants studies: An extension using the divisive clustering method (DIV)," Working Papers, HAL, number hal-00587233.
• Eilifsen, Aasmund & Knechel, W. Robert & Wallage, Philip & van Praag, Bart, 2004, "The Demand Attributes of Assurance Services and the Role of Independent Accountants," Discussion Papers, Norwegian School of Economics, Department of Business and Management Science, number 2004/4, Mar.
• Katarzyna Kosmala MacLullich & Calin Gurau, 2004, "The Relationship between Economic Performance and Accounting System Reform in the CEE Region: The Cases of Poland and Romania," CERT Discussion Papers, Centre for Economic Reform and Transformation, Heriot Watt University, number 0406.
• Dan HU, 2004, "The Usefulness of Financial Statements under Chinese-GAAP vs. IAS: Evidence from the Shanghai Stock Exchange in PRC," Kobe Economic & Business Review, Research Institute for Economics & Business Administration, Kobe University, volume 48, pages 1-25, February.
• Daniel Bergstresser & Mihir A. Desai & Joshua Rauh, 2004, "Earnings Manipulation and Managerial Investment Decisions: Evidence from Sponsored Pension Plans," NBER Working Papers, National Bureau of Economic Research, Inc, number 10543, Jun.
• Ciumag, Marin, 2004, "Principii Contabile si Reguli Fiscale
  [Accounting Principles and Fiscal Rules]," MPRA Paper, University Library of Munich, Germany, number 14963, Sep.
• ciumag, marin, 2004, "Reflectarea in contabilitate a operatiunilor de leasing conform Codului Fiscal," MPRA Paper, University Library of Munich, Germany, number 16281, May.
• Atallah, Gamal & Khazabi, Massouid, 2004, "A model of R&D capitalization," MPRA Paper, University Library of Munich, Germany, number 39459, Jan.
• Lai, Richard, 2004, "A Catering Theory of Analyst Bias," MPRA Paper, University Library of Munich, Germany, number 4761, May.
• Marcela Žárová, 2004, "Regulation of the European Accounting from the perspective of international harmonization
  [Regulace evropského účetnictví z pohledu mezinárodní harmonizace]," Acta Oeconomica Pragensia, Prague University of Economics and Business, volume 2004, issue 1, pages 12-21, DOI: 10.18267/j.aop.239.
• Libuše Müllerová, 2004, "The process of making U.S. GAAP (as inspiration for the creation of Czech accounting standards)
  [Proces tvorby US GAAP (jako inspirace pro tvorbu českých účetních standardů)]," Acta Oeconomica Pragensia, Prague University of Economics and Business, volume 2004, issue 1, pages 22-41, DOI: 10.18267/j.aop.240.
• Robert Mládek & Lenka Krupová, 2004, "Theoretical basis for the creation of normative texts in the USA in contrast to the theoretical basis of IAS / IFRS - a conceptual framework
  [Teoretická východiska při tvorbě normativních textů v U," Acta Oeconomica Pragensia, Prague University of Economics and Business, volume 2004, issue 1, pages 42-58, DOI: 10.18267/j.aop.241.
• Lenka Krupová, 2004, "Analysis of the structure of the financial statement - Balance Sheet - U.S. GAAP and IAS (IFRS)
  [Analýza struktury základního účetního výkazu - rozvahy - podle US GAAP a IAS (IFRS)]," Acta Oeconomica Pragensia, Prague University of Economics and Business, volume 2004, issue 1, pages 59-76, DOI: 10.18267/j.aop.245.
• Dana Kovanicová, 2004, "The analysis of the elements constituting the operating, financial and other components result of economic activity for the period under U.S. GAAP and IAS / IFRS
  [Analýza struktury prvků vytvářejíc," Acta Oeconomica Pragensia, Prague University of Economics and Business, volume 2004, issue 1, pages 77-106, DOI: 10.18267/j.aop.248.
• Miloslav Janhuba, 2004, "Revenue - similarities and differences of normative texts
  [Výnosy - shody a rozdíly normativních textů]," Acta Oeconomica Pragensia, Prague University of Economics and Business, volume 2004, issue 1, pages 107-121, DOI: 10.18267/j.aop.251.
• Markéta Novotná, 2004, "The criteria that can be applied to the breakdown of equity components constituting the estate of the company - intangible and tangible assets in accordance with U.S. GAAP and IAS / IFRS
  [Kritéria,," Acta Oeconomica Pragensia, Prague University of Economics and Business, volume 2004, issue 1, pages 122-139, DOI: 10.18267/j.aop.252.
• Bohumil Král, 2004, "International Education Standards for Professional Accountants adopted
  [Mezinárodní vzdělávací standardy profesionálních účetních přijaty]," Acta Oeconomica Pragensia, Prague University of Economics and Business, volume 2004, issue 1, pages 140-149, DOI: 10.18267/j.aop.253.
• Anouar Hassoune & Olivier Klein, 2004, "Normes comptables internationales et nouveau ratio de solvabilité bancaire : avantages et dangers," Revue d'Économie Financière, Programme National Persée, volume 75, issue 2, pages 343-350, DOI: 10.3406/ecofi.2004.4909.
• André Vanoli, 2004, "La comptabilité nationale face aux transformations de la finance et de la comptabilité," Revue d'Économie Financière, Programme National Persée, volume 76, issue 3, pages 287-333, DOI: 10.3406/ecofi.2004.4928.
• Frank Skinner & Michalis Ioannides, 2004, "FRS17 and the Sterling Doubles A Corporate Yield Curve," ICMA Centre Discussion Papers in Finance, Henley Business School, University of Reading, number icma-dp2004-08, Jun.
• Stefan Dierkes, 2004, "Strategische Kostenanpassung oder relative Leistungsbewertung — Was ist besser?," Schmalenbach Journal of Business Research, Springer, volume 56, issue 1, pages 45-59, February, DOI: 10.1007/BF03372729.
• Matthias Wolz, 2004, "Die Festlegung von Wesentlichkeitsgrenzen in der deutschen Wirtschaftsprüfungspraxis," Schmalenbach Journal of Business Research, Springer, volume 56, issue 2, pages 122-145, March, DOI: 10.1007/BF03372732.
• Peter A. Greulich & Ulrich Kalbfell & Stephan Lengsfeld & Ulf Schiller, 2004, "Kapazitätsdimensionierung durch aktivitätsorientiertes Kostenmanagement am Beispiel eines Fernsehanbieters," Schmalenbach Journal of Business Research, Springer, volume 56, issue 5, pages 470-486, August, DOI: 10.1007/BF03372746.
• Erich Frese & Michael Heberer & Thomas Hurlebaus & Patrick Lehmann, 2004, "„Diagnosis Related Groups“ (DRG) und kosteneffiziente Steuerungssysteme im Krankenhaus," Schmalenbach Journal of Business Research, Springer, volume 56, issue 8, pages 737-759, December, DOI: 10.1007/BF03372757.
• Nijman, T.E. & Swinkels, L.A.P. & Verbeek, M.J.C.M., 2004, "Do countries or industries explain momentum in Europe?," Other publications TiSEM, Tilburg University, School of Economics and Management, number 73c21ccd-7c67-4e11-8eac-5.
• Catherine Gowthorpe & Oriol Amat, 2004, "Creative accounting: Some ethical issues of macro- and micro-manipulation," Economics Working Papers, Department of Economics and Business, Universitat Pompeu Fabra, number 748, Apr.
• Oriol Amat & Catherine Gowthorpe, 2004, "Creative accounting: Nature, incidence and ethical issues," Economics Working Papers, Department of Economics and Business, Universitat Pompeu Fabra, number 749, Apr.
• Ester Oliveras & Yulia Kasperskaya, 2004, "Reporting intellectual capital in Spain," Economics Working Papers, Department of Economics and Business, Universitat Pompeu Fabra, number 781, Oct.
• Christopher Nobes & Ester Oliveras & Xavier Puig, 2004, "The changing relationship between tax and financial reporting in Spain," Economics Working Papers, Department of Economics and Business, Universitat Pompeu Fabra, number 782, Oct.
• Eddy Cardinaels & Filip Roodhooft & Luk Warlop & Gustaaf Van Herck, 2004, "The joint effects of customer profitability reports and sales support diversity in effective customer pricing," Vlerick Leuven Gent Management School Working Paper Series, Vlerick Leuven Gent Management School, number 2004-05, Apr.
• Cornelis A. Los, 2004, "Optimal Asian Multi-Currency Strategy Portfolios with Exact Risk Attribution," Finance, University Library of Munich, Germany, number 0409038, Sep.
• Cornelis A. Los, 2004, "Optimal Multi-Currency Investment Strategies with Exact Attribution in Three Asian Countries," Finance, University Library of Munich, Germany, number 0409047, Sep.
• David Hirshleifer & SONYA SEONGYEON LIM & Siew Hong Teoh, 2004, "Disclosure to an Audience with Limited Attention," Game Theory and Information, University Library of Munich, Germany, number 0412002, Dec.
• George M. Jabbour & Marat V. Kramin & Timur V. Kramin & Stephen D. Young, 2004, "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, 2004, "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, 2004, "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, 2004, "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, 2004, "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, 2004, "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, 2004, "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, 2004, "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, 2004, "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, 2004, "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, 2004, "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, 2004, "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".
• Kenneth G. McClure & Paul Berhanu Girma, 2004, "Modified Net Present Value (MNPV): A New Technique for Capital Budgeting," Zagreb International Review of Economics and Business, Faculty of Economics and Business, University of Zagreb, volume 7, issue Special C, pages 67-82, December.
• Reitzig, Markus & Ramb, Fred, 2004, "Who do you trust while bubbles grow and blow? A comparative analysis of the explanatory power of accounting and patent information for the market values of German firms," Discussion Paper Series 1: Economic Studies, Deutsche Bundesbank, number 2004,17.
• Wolf, Cornelia & Körnert, Jan, 2004, "Stakeholder scorecard versus balanced scorecard," Wirtschaftswissenschaftliche Diskussionspapiere, University of Greifswald, Faculty of Law and Economics, number 02/2004.
• Körnert, Jan & Rossaro, Fabiana, 2004, "Der Eigenkapitalbeitrag in der Marktzinsmethode," Freiberg Working Papers, TU Bergakademie Freiberg, Faculty of Economics and Business Administration, number 2004/11.
• BEUSELINCK, Christophe & DELOOF, Marc & MANIGART, Sophie, 2004, "Private equity investments and disclosure policy," Working Papers, University of Antwerp, Faculty of Business and Economics, number 2004025, Nov.
• Kees G. Koedijk & Mathijs A. Van Dijk, 2004, "The Cost of Capital of Cross‐listed Firms," European Financial Management, European Financial Management Association, volume 10, issue 3, pages 465-486, September, DOI: 10.1111/j.1354-7798.2004.00259.x.
• José Paulo de Lucca Ramos & Newton Carneiro Affonso da Costa Jr., 2004, "Ratio Versus Regression Analysis: Some Empirical Evidence in Brazil," Brazilian Review of Finance, Brazilian Society of Finance, volume 2, issue 1, pages 75-90.
• Guglielmo Maria Caporale & Luis A. Gil-Alana & Mike Nazarski, 2004, "Testing Of Nonstationarities In The Unit Circle,Long Memory Processes And Day Of The Week Effects In Financial Data," Economics and Finance Discussion Papers, Economics and Finance Section, School of Social Sciences, Brunel University, number 04-20, Oct.
• Guglielmo Maria Caporale & Luis A. Gil-Alana & Mike Nazarski, 2004, "Testing Of Nonstationarities In The Unit Circle,Long Memory Processes And Day Of The Week Effects In Financial Data," Public Policy Discussion Papers, Economics and Finance Section, School of Social Sciences, Brunel University, number 04-20, Oct.
• Luis Humberto Suárez Quevedo, 2004, "Las limitaciones del análisis financiero tradicional de la liquidez," Revista Equidad y Desarrollo, Universidad de la Salle, issue 2, DOI: 10.19052/ed.395.
• Martha Lucia Suarez Suarez & Luis Alfonso Tello Garc�a, 2004, "Una perspectiva internacional de la contabilidad," Revista Equidad y Desarrollo, Universidad de la Salle, issue 3, DOI: 10.19052/ed.374.
• Ignacio V√©lez Pareja & Joseph Tham, 2004, "EVA(c) Made Simple: Is it Possible?," Proyecciones Financieras y Valoración, Master Consultores, number 1895, Feb.
• Ignacio V√©lez-Pareja & Joseph Tham, 2004, "Consistency in Chocolate. A Fresh Look at Copeland‚Äôs Hershey Foods & Co Case," Proyecciones Financieras y Valoración, Master Consultores, number 2191, Jan.
• Ignacio V√©lez-Pareja & Joseph Tham, 2004, "Hershey Chocolate in Two Flavors: Kd and Ku," Proyecciones Financieras y Valoración, Master Consultores, number 2788, Feb.
• Ignacio V√©lez-Pareja, 2004, "Modeling the Financial Impact of Regulatory Policy: Practical Recommendations and Suggestions. The Case of World Bank," Proyecciones Financieras y Valoración, Master Consultores, number 3228, Aug.
• Ignacio V√©lez-Pareja, 2004, "The Correct Definition for the Cash Flows to Value a Firm (Free Cash Flow and Cash Flow to Equity)," Proyecciones Financieras y Valoración, Master Consultores, number 3577, Aug.
• Ignacio V√©lez Pareja & Joseph Tham, 2004, "Timanco S. A.: Impuestos por pagar, p√©rdidas amortizadas, deuda en divisas, renta presuntiva y ajustes por inflaci√≥n. Su tratamiento con Flu," Proyecciones Financieras y Valoración, Master Consultores, number 3643, Jan.
• Joseph Tham & Ignacio V√©lez Pareja, 2004, "Top 9 (Unnecessary and Avoidable) Mistakes in Cash Flow Valuation," Proyecciones Financieras y Valoración, Master Consultores, number 3648, Feb.

2003

• Bhattacharya, Utpal & Daouk, Hazem & Welker, Michael, 2003, "The World Price of Earnings Opacity," Working Papers, Cornell University, Department of Applied Economics and Management, number 127185, Feb, DOI: 10.22004/ag.econ.127185.
• Karim Jamal & Michael Maier & Shyam Sunder, 2003, "Privacy in E‐Commerce: Development of Reporting Standards, Disclosure, and Assurance Services in an Unregulated Market," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 41, issue 2, pages 285-309, May, DOI: 10.1111/1475-679X.00104.
• Wendelin Schnedler, 2003, "On the Prudence of Rewarding A While Hoping for B," The Centre for Market and Public Organisation, The Centre for Market and Public Organisation, University of Bristol, UK, number 03/067, Apr.
• José Pablo Dapena & Juan Lucas Dapena, 2003, "Sistemas de información en Pymes y acceso al crédito en contextos de asimetría de información," CEMA Working Papers: Serie Documentos de Trabajo., Universidad del CEMA, number 252, Dec.
• Ricardo J. Server Izquierdo, 2003, "La Cuenta de Pérdidas y Ganancias. Componentes conceptuales operativos y normas específicas para su formulación, en el ámbito del “Proyecto de Normas sobre los aspectos contables de las Sociedades Coo," CIRIEC-España, revista de economía pública, social y cooperativa, CIRIEC-España, issue 45, pages 111-137, August.
• Vicente Montesinos Julve, 2003, "Panorama actual de la contabilidad pública: Análisis de la situación española dentro de su entorno internacional," CIRIEC-España, revista de economía pública, social y cooperativa, CIRIEC-España, issue 45, pages 159-185, August.
• Pilar Gómez Aparicio, 2003, "El capital social en las sociedades cooperativas. Las Normas sobre los aspectos contables de las sociedades cooperativas a la luz de los principios cooperativos," CIRIEC-España, revista de economía pública, social y cooperativa, CIRIEC-España, issue 45, pages 57-79, August.
• Francisca Castilla Polo & Macario Cámara de la Fuente, 2003, "Hacia la construcción de modelos de Capital Intelectual en industrias tradicionales: el caso de las almazaras jiennenses," CIRIEC-España, revista de economía pública, social y cooperativa, CIRIEC-España, issue 46, pages 191-211, November.
• Ignacio V√©lez Pareja & Antonio Burbano P√©rez, 2003, "A Practical Guide for Consistency in Valuation: Cash Flows, Terminal Value and Cost of Capital," Proyecciones Financieras y Valoración, Master Consultores, number 1927, Dec.
• Ignacio V√©lez Pareja & Joseph Tham, 2003, "¬øCoinciden EVA(R) y Utilidad Economica (UE) con los metodos de Flujo de Caja Descontado en valoracion de empresas?," Proyecciones Financieras y Valoración, Master Consultores, number 3788, Aug.
• Christian Leuz & Felix Oberholzer-Gee, 2003, "Political Relationships, Global Financing and Corporate Transparency," CREMA Working Paper Series, Center for Research in Economics, Management and the Arts (CREMA), number 2003-03, Aug.
• Jean-François Casta, 2003, "La comptabilité en " juste valeur " permet-elle une meilleure représentation de l'entreprise ?," Post-Print, HAL, number halshs-00170460.
• Elisabeth Combes-Thuelin, 2003, "Risques De Solvabilite, De Liquidite Et De Taux Au Sein Du Secteur Bancaire : Cout Historique Et Juste Valeur," Post-Print, HAL, number halshs-00582746, May.
• Réal Labelle & Alain Schatt, 2003, "Structure de propriété et communication financière des entreprises françaises," Post-Print, HAL, number halshs-00582792, May.
• Nicolas Praquin, 2003, "" Deconstruction " Comptable Et Analyse Du Risque : Le Cas Du Credit Lyonnais," Post-Print, HAL, number halshs-00582814, May.
• Thomas Jeanjean & Anne Cazavan-Jeny, 2003, "Value relevance of R&D reporting: a signalling interpretation," Working Papers, HAL, number hal-00592028.
• Håkanson, Christina & Johanson, Satu & Mellander, Erik, 2003, "Employer-sponsored training in stabilisation and growth policy perspectives," Working Paper Series, IFAU - Institute for Evaluation of Labour Market and Education Policy, number 2003:8, Apr.
• Håkanson, Christina & Johanson, Satu & Mellander, Erik, 2003, "Employer-Sponsored Training in Stabilisation and Growth Policy Perspectives," Working Paper Series, Research Institute of Industrial Economics, number 592, Mar.
• Francis, Jennifer & LaFond, Ryan & Olsson, Per & Schipper, Katherine, 2003, "Accounting Anomalies and Information Uncertainty," SIFR Research Report Series, Institute for Financial Research, number 13, Jun.
• Max Munday & Michael J. Peel & Karl Taylor, 2003, "The Performance of the Foreign-Owned Sector of UK Manufacturing: Some Evidence and Implications for UK Inward Investment Policy," Fiscal Studies, Institute for Fiscal Studies, volume 24, issue 4, pages 501-521, December.
• Yaiza García Padrón & María Concepción Verona Martel & María Gracia Reyes Padilla, 2003, "Análisis Financiero Y Evolución Del Renting En Europa: El Caso Español," 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 2, issue 2, pages 145-161, Junio 200.
• Francisco Poveda, 2003, "Nuevo Enfoque En La Estimación De Los Ajustes Por Devengo Anormales: Un Modelo Desagregado," Working Papers. Serie EC, Instituto Valenciano de Investigaciones Económicas, S.A. (Ivie), number 2003-22, Nov.
• Schnedler, Wendelin, 2003, "On the Prudence of Rewarding A While Hoping for B," IZA Discussion Papers, Institute of Labor Economics (IZA), number 765, Apr.
• Gerald Lander & Alan Reinstein, 2003, "Models to measure goodwill impairment," International Advances in Economic Research, Springer;International Atlantic Economic Society, volume 9, issue 3, pages 227-232, August, DOI: 10.1007/BF02295446.
• Magni, Carlo Alberto, 2003, "Opportunity cost, excess profit, and counterfactual conditionals," MPRA Paper, University Library of Munich, Germany, number 5695.
• Yuan Ding & Hervé Stolowy, 2003, "Les facteurs déterminants de la stratégie des groupes français en matière de communication sur les activités de R&D," Revue Finance Contrôle Stratégie, revues.org, volume 6, issue 1, pages 39-62, March.
• Christian Prat dit Hauret, 2003, "Audit et développement moral cognitif," Revue Finance Contrôle Stratégie, revues.org, volume 6, issue 3, pages 117-136, September.
• Serge Évraert & Christian Prat dit Hauret, 2003, "La culture organisationnelle perçue des cabinets comptables français par les associés-dirigeants:essai de typologie," Revue Finance Contrôle Stratégie, revues.org, volume 6, issue 4, pages 5-24, December.
• Bourguignon , Annick & Jenkins, Alan & Nørreklit, Hanne, 2003, "Management Control and "Coherence" : Some Unresolved Questions," ESSEC Working Papers, ESSEC Research Center, ESSEC Business School, number DR 03018, May.
• Cazavan-Jeny , Anne & Jeanjean, Thomas, 2003, "Value Relevance of R&D Reporting : A Signaling Interpretation," ESSEC Working Papers, ESSEC Research Center, ESSEC Business School, number DR 03021, Jul.
• Cazavan-Jeny, Anne, 2003, "Value-relevance of expensed and capitalized intangibles - a French survey," ESSEC Working Papers, ESSEC Research Center, ESSEC Business School, number DR 03022, Jul.
• Eve, CHIAPELLO, 2003, "Accounting and the Birth of the Notion of Capitalism," HEC Research Papers Series, HEC Paris, number 786, Oct.
• Koh, Ping-Sheng, 2003, "On the association between institutional ownership and aggressive corporate earnings management in Australia," The British Accounting Review, Elsevier, volume 35, issue 2, pages 105-128, DOI: 10.1016/S0890-8389(03)00014-3.
• Kabir, Rezaul & Roosenboom, Peter, 2003, "Can the stock market anticipate future operating performance? Evidence from equity rights issues," Journal of Corporate Finance, Elsevier, volume 9, issue 1, pages 93-113, January.
• Eduardo Rodríguez Enriquez, 2003, "actores explicativos de la rentabilidad en la industria y concesionarios de automóviles del País Vasco," EKONOMIAZ. Revista vasca de Economía, Gobierno Vasco / Eusko Jaurlaritza / Basque Government, volume 52, issue 01, pages 268-293.
• Tims, B. & Mahieu, R.J., 2003, "International Portfolio Choice," 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-2003-011-F&A, Mar.
• Post, G.T., 2003, "Statistical Inference on Stochastic Dominance Efficiency. Do Omitted Risk Factors Explain the Size and Book-to-Market Effects?," 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-2003-017-F&A, Mar.
• Tims, B. & Mahieu, R.J., 2003, "A Range-Based Multivariate Model for Exchange Rate Volatility," 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-2003-022-F&A, Mar.
• Post, G.T. & van Vliet, P., 2003, "Risk Aversion and Skewness Preference: a comment," 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-2003-009-F&A, Apr.
• Hallerbach, W.G.P.M. & Spronk, J., 2003, "A Multidimensional Framework for Financial-Economic Decisions," 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-2003-021-F&A, Apr.
• Dewachter, H.D.R. & Lyrio, M., 2003, "Macro factors and the Term Structure of Interest Rates," 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-2003-037-F&A, Apr.
• Post, G.T., 2003, "Asset prices and omitted moments; A stochastic dominance analysis of market efficiency," 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-2003-017-F&A, Jun.
• Roosenboom, P.G.J. & van der Goot, T., 2003, "Takeover defenses and IPO firm value 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-2003-049-ORG, Jun.
• Dewachter, H.D.R. & Lyrio, M., 2003, "The Cost of Technical Trading Rules in the Forex Market: A Utility-based Evaluation," 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-2003-052-F&A, Jun.
• Kole, H.J.W.G. & Koedijk, C.G. & Verbeek, M.J.C.M., 2003, "Stress Testing with Student's t Dependence," 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-2003-056-F&A, Sep.
• Speklé, R.F., 2003, "Configurations of Control: A Transaction Cost Approach," 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-2003-071-F&A, Oct.
• Swinkels, L.A.P. & van der Sluis, P.J. & Verbeek, M.J.C.M., 2003, "Market timing: A decomposition of mutual fund returns," 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-2003-074-F&A, Oct.
• Athanassios P. Bellas, 2003, "Establishment Of The International Accounting Standards In Central-Eastern European And Other Developing Countries," European Research Studies Journal, European Research Studies Journal, volume 0, issue 3-4, pages 131-142, July - De.
• Dimitrios Kousenidis & Christos Negakis & Ioannis Papanastasiou, 2003, "The Value Relevance of Earnings and Income Smoothing: Greek Evidence on Causality Effects," European Research Studies Journal, European Research Studies Journal, volume 0, issue 3-4, pages 85-94, July - De.
• Hans Dewachter & Marco Lyrio, 2003, "Macro Factors and the Term Structure of Interest Rates," Working Papers of Department of Economics, Leuven, KU Leuven, Faculty of Economics and Business (FEB), Department of Economics, Leuven, number ces0304, Mar.
• Nicolas Berland & Eve Chiapello, 2003, "Le rôle des réformateurs sociaux dans la diffusion de nouvelles pratiques de gestion : le cas du contrôle budgétaire en France 1930-1960," Post-Print, HAL, number hal-00340416.
• Jean-François Casta, 2003, "La comptabilité en « juste valeur » permet-elle une meilleure représentation de l’entreprise ?," Revue d'Économie Financière, Programme National Persée, volume 71, issue 2, pages 17-31, DOI: 10.3406/ecofi.2003.4842.
• Grégory Heem & Philippe Aonzo, 2003, "La normalisation comptable internationale : ses acteurs, sa légitimité, ses enjeux," Revue d'Économie Financière, Programme National Persée, volume 71, issue 2, pages 33-52, DOI: 10.3406/ecofi.2003.4843.
• David Tweedie, 2003, "Le rôle de la juste valeur dans la comptabilisation des instruments financiers," Revue d'Économie Financière, Programme National Persée, volume 71, issue 2, pages 53-61, DOI: 10.3406/ecofi.2003.4844.
• René Ricol & Sonia Bonnet-Bernard, 2003, "La juste valeur : un serpent de mer depuis bientôt quinze ans," Revue d'Économie Financière, Programme National Persée, volume 71, issue 2, pages 63-69, DOI: 10.3406/ecofi.2003.4845.
• Maurice Nussenbaum, 2003, "Juste valeur et actifs incorporels," Revue d'Économie Financière, Programme National Persée, volume 71, issue 2, pages 71-86, DOI: 10.3406/ecofi.2003.4846.
• Dominique Thouvenin, 2003, "Regroupements d’entreprises et juste valeur," Revue d'Économie Financière, Programme National Persée, volume 71, issue 2, pages 87-97, DOI: 10.3406/ecofi.2003.4847.
• Christian Aubin & Gérard Gil, 2003, "Impact des nouvelles normes internationales sur les états financiers des banques," Revue d'Économie Financière, Programme National Persée, volume 71, issue 2, pages 99-108, DOI: 10.3406/ecofi.2003.4848.
• Gérard de La Martinière & Philippe Trainar, 2003, "La comptabilisation en « juste valeur » et les métiers de l’assurance," Revue d'Économie Financière, Programme National Persée, volume 71, issue 2, pages 109-122, DOI: 10.3406/ecofi.2003.4849.
• Gwénaëlle Flandrin-Le Maire, 2003, "L'impact macroéconomique de la norme IAS 39," Revue d'Économie Financière, Programme National Persée, volume 71, issue 2, pages 123-138, DOI: 10.3406/ecofi.2003.4850.
• Commission comptabilité et analyse financière de la SFAF, 2003, "Comment les analystes financiers accueillent-ils la juste valeur ?," Revue d'Économie Financière, Programme National Persée, volume 71, issue 2, pages 155-157, DOI: 10.3406/ecofi.2003.4852.
• Sylvie Mathérat, 2003, "Juste valeur et évaluation des actifs : le point de vue des autorités prudentielles," Revue d'Économie Financière, Programme National Persée, volume 71, issue 2, pages 159-172, DOI: 10.3406/ecofi.2003.4853.
• Philippe Danjou, 2003, "Réflexions à propos de la juste valeur : l'ambition des comptables n'est-elle pas démesurée ?," Revue d'Économie Financière, Programme National Persée, volume 71, issue 2, pages 173-194, DOI: 10.3406/ecofi.2003.4854.
• Michel Pébereau, 2003, "Les enjeux de la réforme du ratio de solvabilité," Revue d'Économie Financière, Programme National Persée, volume 73, issue 4, pages 129-144, DOI: 10.3406/ecofi.2003.5007.
• Michel Guidoux, 2003, "Conséquences des réformes comptables et prudentielles sur le pilotage des banques," Revue d'Économie Financière, Programme National Persée, volume 73, issue 4, pages 251-264, DOI: 10.3406/ecofi.2003.5019.
• Jean-François Casta, 2003, "Does fair value accounting provide a better representation of a company?," Revue d'Économie Financière, Programme National Persée, volume 71, issue 2, pages 11-24, DOI: 10.3406/ecofi.2003.4742.
• Grégory Heem & Philippe Aonzo, 2003, "International accounting standardisation : participants, legitimacy and issues at stake," Revue d'Économie Financière, Programme National Persée, volume 71, issue 2, pages 25-42, DOI: 10.3406/ecofi.2003.4743.
• David Tweedie, 2003, "The role of fair value in accounting for financial instruments," Revue d'Économie Financière, Programme National Persée, volume 71, issue 2, pages 43-50, DOI: 10.3406/ecofi.2003.4744.
• René Ricol & Sonia Bonnet-Bernard, 2003, "Fair value accounting : an overworked issue over the past fifteen years," Revue d'Économie Financière, Programme National Persée, volume 71, issue 2, pages 51-56, DOI: 10.3406/ecofi.2003.4745.
• Maurice Nussenbaum, 2003, "Fair value and intangible assets," Revue d'Économie Financière, Programme National Persée, volume 71, issue 2, pages 57-71, DOI: 10.3406/ecofi.2003.4746.
• Dominique Thouvenin, 2003, "Business combinations and fair value," Revue d'Économie Financière, Programme National Persée, volume 71, issue 2, pages 73-82, DOI: 10.3406/ecofi.2003.4747.
• Christian Aubin & Gérard Gil, 2003, "Impact of the new International Accounting Standards on the financial statements," Revue d'Économie Financière, Programme National Persée, volume 71, issue 2, pages 83-91, DOI: 10.3406/ecofi.2003.4748.
• Gérard de La Martinière & Philippe Trainar, 2003, "« Fair value » accounting and the insurance business," Revue d'Économie Financière, Programme National Persée, volume 71, issue 2, pages 93-105, DOI: 10.3406/ecofi.2003.4749.
• Gwénaëlle Flandrin-Le Maire, 2003, "The macroeconomic impact of IAS," Revue d'Économie Financière, Programme National Persée, volume 71, issue 2, pages 107-120, DOI: 10.3406/ecofi.2003.4750.
• SFAF Accounting and Financial Analysis Commission, 2003, "How do financial analysts welcome the fair value model?," Revue d'Économie Financière, Programme National Persée, volume 71, issue 2, pages 137-139, DOI: 10.3406/ecofi.2003.4752.
• Sylvie Mathérat, 2003, "Fair value accounting : Regulators point of view," Revue d'Économie Financière, Programme National Persée, volume 71, issue 2, pages 141-153, DOI: 10.3406/ecofi.2003.4753.
• Philippe Danjou, 2003, "On fair value : are accountants over-ambitious?," Revue d'Économie Financière, Programme National Persée, volume 71, issue 2, pages 155-175, DOI: 10.3406/ecofi.2003.4754.
• Danielle Blanchard & Georges Dionne, 2003, "Risk management and corporate governance," Working Papers, HEC Montreal, Canada Research Chair in Risk Management, number 03-4, Sep.