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

• Neil Hartnett, 2006, "Management disclosure bias and audit services," Review of Quantitative Finance and Accounting, Springer, volume 26, issue 4, pages 369-390, June, DOI: 10.1007/s11156-006-7438-y.
• Timo Baas & Mechthild Schrooten, 2006, "‘Relationship Banking and SMEs: A Theoretical Analysis’," Small Business Economics, Springer, volume 27, issue 2, pages 127-137, October, DOI: 10.1007/s11187-006-0018-7.
• Sandner, Kai, 2006, "Einfluss sozialer Präferenzen auf die Steuerung dezentraler Einheiten," Discussion Papers in Business Administration, University of Munich, Munich School of Management, number 1230.
• Dewachter, Hans & Lyrio, Marco, 2006, "Macro Factors and the Term Structure of Interest Rates," Journal of Money, Credit and Banking, Blackwell Publishing, volume 38, issue 1, pages 119-140, February, DOI: 10.1353/mcb.2006.0014.
• Michael Greenstone & Paul Oyer & Annette Vissing-Jorgensen, 2006, "Mandated Disclosure, Stock Returns, and the 1964 Securities Acts Amendments," The Quarterly Journal of Economics, President and Fellows of Harvard College, volume 121, issue 2, pages 399-460.
• Arnaldo Canziani, 2006, "Dalla divulgazione all'istituzione: i trattati italiani di ragioneria (1850-1922) (from divulgation to institution: the Italian treatises of accountingh (1850-1922))," Il Pensiero Economico Italiano, Fabrizio Serra Editore, Pisa - Roma, volume 14, issue 1, pages 137-152.
• José A. C. Moreira, 2006, "Discretionary Accruals: The Measurement Error Induced By Conservatism," Portuguese Journal of Management Studies, ISEG, Universidade de Lisboa, volume 0, issue 2, pages 115-125.
• José António Moreira & Peter F. Pope, 2006, "Unequal Impact of Conservatism on Accrual Measures and Drivers: Implications for the Specification of Accrual Models," CEF.UP Working Papers, Universidade do Porto, Faculdade de Economia do Porto, number 0604, May.
• José António Moreira, 2006, "Manipulação para Evitar Perdas: o Impacto do Conservantismo," CEF.UP Working Papers, Universidade do Porto, Faculdade de Economia do Porto, number 0605, May.
• José António Moreira, 2006, "“Accruals” Discricionários: o Erro de Estimação Induzido pelo Conservantismo," CEF.UP Working Papers, Universidade do Porto, Faculdade de Economia do Porto, number 0606, May.
• José António Moreira, 2006, "Are Financing Needs a Constraint to Earnings Management? Evidence for Private Portuguese Firms," CEF.UP Working Papers, Universidade do Porto, Faculdade de Economia do Porto, number 0610, Oct.
• João A. Ribeiro & Robert W. Scapens, 2006, "Management accounting and power: A contested relationship," CEF.UP Working Papers, Universidade do Porto, Faculdade de Economia do Porto, number 0611, Nov.
• Samuel Cruz Alves Pereira & Pedro Cosme Costa Vieira, 2006, "How to control market power of activity centres? A theoretical model showing the advantages of implementing competition within organizations," FEP Working Papers, Universidade do Porto, Faculdade de Economia do Porto, number 198, Jan.
• Samuel Cruz Alves Pereira, 2006, "Aggregation in activity-based costing and the short run activity cost function," FEP Working Papers, Universidade do Porto, Faculdade de Economia do Porto, number 199, Jan.
• Patrícia Teixeira Lopes & Lúcia Lima Rodrigues, 2006, "Accounting for Financial Instruments: An Analysis of the Determinants of Disclosure in the Portuguese Stock Exchange," FEP Working Papers, Universidade do Porto, Faculdade de Economia do Porto, number 209, Apr.
• Paniagua Zurera, Manuel, 2006, "El capital social cooperativo en derecho español y su armonización con las normas internacionales de contabilidad
  [Co-operative share capital in the spanish law and its harmonization with the international accounitng standars]," MPRA Paper, University Library of Munich, Germany, number 2410.
• Fernández Guadaño, Josefina, 2006, "Diferentes consideraciones en torno al capital social de las sociedades cooperativas
  [Different considerations about social capital in co-operative societies]," MPRA Paper, University Library of Munich, Germany, number 2416.
• Gómez Aparicio, Pilar & Miranda García, Marta, 2006, "La caractierización financiera y contable del capital social a la luz de los principios cooperativos
  [The financial and countable characterization of the share capital in the light of the cooperative beginning (in Spanish)]," MPRA Paper, University Library of Munich, Germany, number 2417.
• Yayla, Hilmi Erdogan, 2006, "Diversities Between the Regulations of Turkish Accounting Standard Setters: A Brief History of Turkiye’s Twentieth Century Accounting Standardization Applications," MPRA Paper, University Library of Munich, Germany, number 2554.
• Surmen, Yusuf & Kaya, Ugur & Yayla, Hilmi Erdogan, 2006, "Higher Education Institutions and the Accounting Education In The Second Half of XIXth Century on the Ottoman Empire," MPRA Paper, University Library of Munich, Germany, number 2559.
• Divar Garteiz-Aurrecoa, Javier & Gadea Soler, Enrique, 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)
  [Adjustment of the Law of Cooperative societies of the Ba," MPRA Paper, University Library of Munich, Germany, number 2668, revised 2006.
• Marí Vidal, Sergio, 2006, "Efectos de la aplicación de la CNIIF 2 en las cooperativas.Un estudio empírico en dos cooperativas citrícolas de la Comunidad Valenciana a través del análisis económico-financiero
  [Effects of the application of the CNIIF 2 in the cooperative socie," MPRA Paper, University Library of Munich, Germany, number 2670, revised 2006.
• Polo Garrido, Fernando, 2006, "La contabilidad de cooperativas en un proceso de armonización contable internacional.El caso de España
  [The accounting cooperative society in a process of countable international harmonization. The case of Spain]," MPRA Paper, University Library of Munich, Germany, number 2671, revised 2006.
• Bayazitli, Ercan & Yayla, Hilmi Erdogan & Gurel, Eymen, 2006, "Serbest Muhasebeci Mali Müşavirlerin Yaşam Değeri Yönelimlerini Oluşturan Faktörlerin Belirlenmesi Üzerine Bir Araştırma
  [A Factor Analysis to Investigate the Life Value Directions of Certified Public Accountants]," MPRA Paper, University Library of Munich, Germany, number 3662, Oct.
• Hossain, Dewan Mahboob & Khan, Arifur Rahman, 2006, "Audit Committee: A Summary of the Findings of Some Existing Literature," MPRA Paper, University Library of Munich, Germany, number 55152, Sep.
• magni, Carlo Alberto, 2006, "Zelig and the Art of Measuring Excess Profit," MPRA Paper, University Library of Munich, Germany, number 5663, Jun.
• Melse, Eric, 2006, "The Financial Accounting Model from a System Dynamics' Perspective," MPRA Paper, University Library of Munich, Germany, number 7624, Jul.
• Bose, Sudipta, 2006, "Environmental Accounting and Reporting in Fossil Fuel Sector : A Study on Bangladesh Oil, Gas and Mineral Corporation (Petrobangla)," MPRA Paper, University Library of Munich, Germany, number 7995, Apr.
• 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.
• Schroeder, Gerhard, 2006, "Volatility says less about the future than accounting rules suggest," MPRA Paper, University Library of Munich, Germany, number 850, Nov, revised 29 Nov 2006.
• David Procházka, 2006, "Theory of measurement and its inference to accounting
  [Teorie měření a její konsekvence v účetnictví]," Acta Oeconomica Pragensia, Prague University of Economics and Business, volume 2006, issue 1, pages 193-209, DOI: 10.18267/j.aop.531.
• Bohumil Král, 2006, "Dual Relation of Financial and Management Accounting
  [Duální vztah finančního a manažerského účetnictví]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2006, issue 1, pages 9-19, DOI: 10.18267/j.cfuc.113.
• Miloslav Janhuba, 2006, "K některým prvkům teorie finančního účetnictví," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2006, issue 1, pages 20-29, DOI: 10.18267/j.cfuc.115.
• David Procházka, 2006, "The possibilities of convergence of an economic and an accounting concept of income
  [Možnosti sbližování ekonomického zisku a účetního výsledku hospodaření]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2006, issue 1, pages 30-49, DOI: 10.18267/j.cfuc.117.
• Marie Míková, 2006, "Harmonisation of Financial Statements in terms of Financial Analysis and especially Return on Assets
  [Harmonizace účetního výkaznictví z pohledu finanční analýzy se zaměřením na výnosnost]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2006, issue 1, pages 50-55, DOI: 10.18267/j.cfuc.119.
• Marie Pospíšilová, 2006, "Information strategy and their utilization for management of enterprise
  [Informační strategie a její využití v řízení podniku]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2006, issue 1, pages 56-61, DOI: 10.18267/j.cfuc.121.
• Zdenka Cardová, 2006, "Small and Medium-Sized Entities - the definitions a specialities of accounting and reporting
  [Malé a střední podniky - vymezení a specifika účetnictví a výkaznictví]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2006, issue 1, pages 74-79, DOI: 10.18267/j.cfuc.125.
• Ladislav Mejzlík, 2006, "Possibilities and Risks of the Translation of the Czech Financial Statements to IFRS by Accounting Information Systems
  [Možnosti a rizika technologického řešení převodu českých účetních závěrek do IFRS]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2006, issue 1, pages 84-98, DOI: 10.18267/j.cfuc.128.
• Bohuslava Knapová, 2006, "The Functional Classification of Costs and the Ascertainment of the Top Performance Criterion for the Management
  [Účelové členění nákladů a zjišťování vrcholového kritéria výkonnosti pro manažerské řízení]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2006, issue 1, pages 99-106, DOI: 10.18267/j.cfuc.130.
• Vladimír Zelenka, 2006, "Affiliation of Goodwill to the Elements of Internal Structure of the Entity
  [Příslušnost goodwillu k prvkům vnitřních struktur účetních jednotek]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2006, issue 1, pages 107-117, DOI: 10.18267/j.cfuc.131.
• Jiřina Bokšová & Monika Randáková, 2006, "Receipts and expenditures of health insurance public system and their exercise influence on financial statements of health insurances
  [Příjmy a výdaje systému veřejného zdravotního pojištění a jejich vliv na finanční výkaznictví zdravotních pojišť," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2006, issue 1, pages 135-149, DOI: 10.18267/j.cfuc.133.
• Libuše Müllerová, 2006, "Harmonization of the Financial Reporting in European Union
  [Proces harmonizace účetního výkaznictví v Evropské Unii]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2006, issue 2, pages 8-14, DOI: 10.18267/j.cfuc.141.
• Marcela Žárová, 2006, "Instruments of the Accounting Regulatory System and its Development beyond 2005
  [Nástroje regulačního systému účetnictví a jeho vývoj od roku 2005]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2006, issue 2, pages 15-24, DOI: 10.18267/j.cfuc.143.
• Dana Dvořáková, 2006, "Fair Value and Application of Fair Value in IAS/IFRS
  [Fair value a její aplikace v Mezinárodních standardech účetního výkaznictví (IAS/IFRS)]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2006, issue 2, pages 25-38, DOI: 10.18267/j.cfuc.145.
• Libor Vašek, 2006, "Cash Flow Statement - International Financial Reporting Standards and their Comparison with Czech Accounting Standards
  [Výkaz peněžních toků - Mezinárodní standardy účetního výkaznictví a jejich srovnání s českou účetní legislativou]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2006, issue 2, pages 39-58, DOI: 10.18267/j.cfuc.147.
• Marie Zelenková, 2006, "Measurement mismatch between the assets and liabilities arising from emission rights (withdrawal of IFRIC 3)
  [Nesoulad mezi oceňováním aktiv a dluhů při vykazování emisních práv (zrušení IFRIC 3)]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2006, issue 2, pages 59-72, DOI: 10.18267/j.cfuc.149.
• Libuše Šoljaková, 2006, "Value Based Management
  [Hodnotové řízení na základě dílčích aktivit]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2006, issue 2, pages 73-83, DOI: 10.18267/j.cfuc.150.
• Jaroslav Wagner, 2006, "Role of accounting information for performance measurement in changing business environment
  [Úloha účetních informací pro měření výkonnosti v kontextu změn]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2006, issue 2, pages 84-94, DOI: 10.18267/j.cfuc.152.
• Hana Vomáčková, 2006, "General conception accounting for legal merger
  [Obecné koncepce pro účetnictví fúzí]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2006, issue 2, pages 95-115, DOI: 10.18267/j.cfuc.153.
• Jiří Pelák, 2006, "Comparability according to the Czech accounting standards
  [Srovnatelnost účetních informací podle českých účetních předpisů]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2006, issue 2, pages 116-123, DOI: 10.18267/j.cfuc.155.
• Marie Míková, 2006, "Joint degree program Finance and Accounting for Common Europe," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2006, issue 2, pages 171-174, DOI: 10.18267/j.cfuc.170.
• Dana Kovanicová, 2006, "Financial Reporting Harmonization of Small and Medium-sized Enterprises: United Nations Project
  [Harmonizace účetního výkaznictví malých a středních podniků: projekt Spojených národů]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2006, issue 3, pages 9-21, DOI: 10.18267/j.cfuc.174.
• Bohumil Král & Jaroslav Wagner & Jakub Stránský, 2006, "News in Management Control Systems
  [Vývojové tendence v systémech řízení výkonnosti]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2006, issue 3, pages 33-42, DOI: 10.18267/j.cfuc.176.
• Marie Zelenková, 2006, "Problems of Different Balance-sheet Dates in a Group. Case of Income Taxes
  [Problematika nestejného závěrkového data v konsolidované skupině na příkladu daně ze zisku]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2006, issue 3, pages 62-68, DOI: 10.18267/j.cfuc.178.
• Marie Míková, 2006, "Budget Procedure and the Management by Means of the Budgetary Statements
  [Rozpočtování a řízení pomocí rozpočetních výkazů]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2006, issue 3, pages 69-79, DOI: 10.18267/j.cfuc.179.
• Michal Hora, 2006, "Birth of accountancy
  [Počátky účetnictví]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2006, issue 3, pages 80-85, DOI: 10.18267/j.cfuc.180.
• Pavel Franek, 2006, "Price Calculation and Financial Plan in Customized Production Enterprise; Enterprise in Chaos
  [Cenová tvorba a finanční plán podniku se zakázkovou výrobou; podnikání v chaosu]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2006, issue 3, pages 86-110, DOI: 10.18267/j.cfuc.181.
• Václav Černý, 2006, "Intra-plant stock changes as earnings?
  [Změna stavu vnitropodnikových zásob jako výnos?]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2006, issue 3, pages 111-118, DOI: 10.18267/j.cfuc.182.
• Jiřina Bokšová, 2006, "Solvency I and Solvency II in Insurance Business
  [Solventnost I a II v pojišťovnictví]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2006, issue 3, pages 127-132, DOI: 10.18267/j.cfuc.184.
• Dana Dvořáková, 2006, "New opportunities from farm accounting
  [Nové příležitosti pro účetnictví zemědělských podniků]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2006, issue 3, pages 149-153, DOI: 10.18267/j.cfuc.187.
• Libuše Müllerová, 2006, "Fisk of Fraud in Small and Medium Enterprises
  [Rizika podvodu v malých a středních podnicích]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2006, issue 4, pages 50-55, DOI: 10.18267/j.cfuc.194.
• Libor Vašek, 2006, "Recognition and Measurement of Intangible Assets under IAS 38
  [Pravidla vykazování a oceňování nehmotných aktiv podle IAS 38]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2006, issue 4, pages 77-94, DOI: 10.18267/j.cfuc.196.
• Jaroslava Roubíčková, 2006, "Euro in the International Accounting Standards and in Czech Accounting
  [Euro měna v Mezinárodních účetních standardech a v českém účetnictví]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2006, issue 4, pages 95-101, DOI: 10.18267/j.cfuc.197.
• Václav Černý, 2006, "Accounting policies, changes in accounting estimates and errors by International accounting standards IAS/IFRS and in national accounting legislation in the Czech Republic by business enterprises
  [Účetní pravidla, změny v účetních odhadech a chyby," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2006, issue 4, pages 102-116, DOI: 10.18267/j.cfuc.198.
• Miloslav Janhuba, 2006, "Some remarks to innovative approach in Revenue Recognition by International Financial Reporting Standards
  [Poznámky k inovovaným přístupům Mezinárodních standardů účetního výkaznictví k výnosům]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2006, issue 4, pages 132-135, DOI: 10.18267/j.cfuc.201.
• Bohuslava Knapová, 2006, "Fair and True View in Czech and Polish Practices
  [Věrný a poctivý obraz v české a polské účetní praxi]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2006, issue 4, pages 140-145, DOI: 10.18267/j.cfuc.203.
• 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(0x55b5e4a8).
• 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(0x5511a7f0).
• 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

• 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.
• 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.