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

• 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 Cooperativas”," 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.
• 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 ?," 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, IZA Network @ LISER, 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.
• 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.
• Alfred Wagenhofer, 2003, "Economic Consequences Of Internet Financial Reporting," Schmalenbach Business Review (sbr), LMU Munich School of Management, volume 55, issue 4, pages 262-279, October.
• Rainer Niemann & Dirk Simons, 2003, "Costs, Benefits, And Tax-Induced Distortions Of Stock Option Plans," Schmalenbach Business Review (sbr), LMU Munich School of Management, volume 55, issue 4, pages 321-341, October.
• Klaus Ruhnke, 2003, "Nutzen von Abschlussprüfungen: Bezugsrahmen und Einordnung empirischer Studien," Schmalenbach Journal of Business Research, Springer, volume 55, issue 3, pages 250-280, May, DOI: 10.1007/BF03372706.
• Hans-Joachim Böcking, 2003, "Audit und Enforcement: Entwicklungen und Probleme," Schmalenbach Journal of Business Research, Springer, volume 55, issue 7, pages 683-706, November, DOI: 10.1007/BF03372720.
• Rolf Windmöller & Henning Hönsch, 2003, "Abschlussprüfer in der Pflicht," Schmalenbach Journal of Business Research, Springer, volume 55, issue 7, pages 722-741, November, DOI: 10.1007/BF03372722.
• Holger Kahle, 2003, "Unternehmenssteuerung auf Basis internationaler Rechnungslegungsstandards?," Schmalenbach Journal of Business Research, Springer, volume 55, issue 8, pages 773-789, December, DOI: 10.1007/BF03372724.
• Swinkels, L.A.P. & van der Sluis, P.J. & Verbeek, M.J.C.M., 2003, "Market Timing : A Decomposition of Mutual Fund Returns," Discussion Paper, Tilburg University, Center for Economic Research, number 2003-95.
• Swinkels, L.A.P. & van der Sluis, P.J. & Verbeek, M.J.C.M., 2003, "Market Timing : A Decomposition of Mutual Fund Returns," Other publications TiSEM, Tilburg University, School of Economics and Management, number 5b546da3-eaab-4bcf-be9c-5.
• Coenders, Germà & Bisbe, Josep & Saris, Willem E. & Batista-Foguet, Joan M., 2003, "Moderating Effects of Management Control Systems and Innovation on Performance. Simple Methods for Correcting the Effects of Measurement Error for Interaction Effects in Small Samples," Working Papers of the Department of Economics, University of Girona, Department of Economics, University of Girona, number 7, Jun.
• Josep M. Argilés, 2003, "Análisis empírico del comportamiento de los costes en las explotaciones agrícolas mediante datos de la red contable agraria nacional," Economics Working Papers, Department of Economics and Business, Universitat Pompeu Fabra, number 663, Feb.
• Oriol Amat & Jordi Perramon & Ester Oliveras, 2003, "Earnings management in Spain. Some evidence from companies quoted in the Spanish stock exchange," Economics Working Papers, Department of Economics and Business, Universitat Pompeu Fabra, number 677, Apr.
• Ester Oliveras & Oriol Amat, 2003, "Ethics and creative accounting: Some empirical evidence on accounting for intangibles in Spain," Economics Working Papers, Department of Economics and Business, Universitat Pompeu Fabra, number 732, Dec.
• Thomas Schuster, 2003, "Fifty-Fifty. Stock Recommendations and Stock Prices. Effects and Benefits of Investment Advice in the Business Media," Finance, University Library of Munich, Germany, number 0303002, Mar.
• Thomas Schuster, 2003, "News Events and Price Movements. Price Effects of Economic and Non-Economic Publications in the News Media," Finance, University Library of Munich, Germany, number 0305009, May.
• Thomas Schuster, 2003, "Meta-Communication and Market Dynamics. Reflexive Interactions of Financial Markets and the Mass Media," Finance, University Library of Munich, Germany, number 0307014, Jul.
• Matthias Amen, 2003, "An exact method for cost-oriented assembly line balancing," GE, Growth, Math methods, University Library of Munich, Germany, number 0309002, Sep, revised 09 Sep 2003.
• Matthias Amen, 2003, "Heuristic methods for cost-oriented assembly line balancing: a survey," GE, Growth, Math methods, University Library of Munich, Germany, number 0309003, Sep, revised 09 Sep 2003.
• Matthias Amen, 2003, "Heuristic methods for cost-oriented assembly line balancing: a comparison on solution quality and computing time," GE, Growth, Math methods, University Library of Munich, Germany, number 0309004, Sep, revised 09 Sep 2003.
• Shyam Sunder, 2003, "Accounting: Labor, Capital and Product Markets," Yale School of Management Working Papers, Yale School of Management, number ysm368, May.
• Shyam Sunder, 2003, "Rethinking the Structure of Accounting and Auditing," Yale School of Management Working Papers, Yale School of Management, number ysm382, Jun.
• Shyam Sunder, 2003, "Rethinking the Structure of Accounting and Auditing," Yale School of Management Working Papers, Yale School of Management, number ysm392, Jun.
• Shyam Sunder, 2003, "Rethinking the Structure of Accounting and Auditing," Yale School of Management Working Papers, Yale School of Management, number ysm392, Jun.
• Susana Callao Gast�n & Beatriz Cu�llar Fern�ndez & Jos� Ignacio Jarne Jarne & Jos� Antonio La�nez Gadea, 2003, "The valuation of earnings components by the capital markets. An international comparison," Documentos de Trabajo, Facultad de Ciencias Económicas y Empresariales, Universidad de Zaragoza, number dt2003-02, Feb.
• Schnedler, Wendelin, 2003, "On the Prudence of Rewarding A While Hoping For B," Bonn Econ Discussion Papers, University of Bonn, Bonn Graduate School of Economics (BGSE), number 7/2003.
• Leuz, Christian & Wüstemann, Jens, 2003, "The role of accounting in the German financial system," CFS Working Paper Series, Center for Financial Studies (CFS), number 2003/16.
• Gebhardt, Günther & Reichardt, Rolf & Wittenbrink, Carsten, 2003, "Accounting for Financial Instruments in the Banking Industry: Conclusions from a Simulation Model," CFS Working Paper Series, Center for Financial Studies (CFS), number 2003/21.
• Harin, Alexander, 2003, "Теория бухгалтерского учета. Юнита 2. Развитие и приложения основ теории бухгалтерского учета (Selected chapters)
  [Accounting theory. Vol. 2. Development and applications of accounting theory (Selected chapters)]," EconStor Books, ZBW - Leibniz Information Centre for Economics, number 62599.
• Harin, Alexander, 2003, "Теория Бухгалтерского Учета. 1. Основы Теории Бухгалтерского Учета (Отдельные Главы)," EconStor Books, ZBW - Leibniz Information Centre for Economics, number 80450.
• Becker, Gernot M. & Seeger, Norbert, 2003, "Internationale Cash Flow-Rechnungen aus Eigner- und Gläubigersicht," Frankfurt School - Working Paper Series, Frankfurt School of Finance and Management, number 48.
• Meitner, Matthias, 2003, "Option-Style Multi-Factor Comparable Company Valuation for Practical Use," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 03-76.

2002

• Jacob A. Bikker, 2002, "Cross-sector diversification in financial conglomerates: simulations with a fair-value assets and liabilities model," BNL Quarterly Review, Banca Nazionale del Lavoro, volume 55, issue 223, pages 363-389.
• Jacob A. Bikker, 2002, "Cross-sector diversification in financial conglomerates: simulations with a fair-value assets and liabilities model," Banca Nazionale del Lavoro Quarterly Review, Banca Nazionale del Lavoro, volume 55, issue 223, pages 363-389.
• Alessandro Rossi & Francesca Canpolongo & Guido Bichisao, 2002, "Hedge Accounting Within Ias 39," Economic and Financial Reports, European Investment Bank, Economics Department, number 2002/2, Nov.
• Stefan Dierkes & Stephanie Hanrath, 2002, "Steuerung dezentraler Investitionsentscheidungen auf Basis eines modifizierten Residualgewinns," Schmalenbach Journal of Business Research, Springer, volume 54, issue 3, pages 246-267, May, DOI: 10.1007/BF03372678.
• Franca Ruhwedel & Wolfgang Schultze, 2002, "Value Reporting: Theoretische Konzeption und Umsetzung bei den DAX 100-Unternehmen," Schmalenbach Journal of Business Research, Springer, volume 54, issue 7, pages 602-632, November, DOI: 10.1007/BF03372689.
• Marcus Schweitzer, 2002, "Warteschlangenbasierte Break-Even-Analysen bei kundenauftragsorientierter Produktion," Schmalenbach Journal of Business Research, Springer, volume 54, issue 7, pages 633-655, November, DOI: 10.1007/BF03372690.
• Dirk Simons, 2002, "Der Einfluss eines Aktivierungswahlrechtes für Entwicklungskosten auf Beteiligungsentscheidungen," Schmalenbach Journal of Business Research, Springer, volume 54, issue 8, pages 743-761, December, DOI: 10.1007/BF03372694.
• Raats, V.M. & van der Genugten, B.B. & Moors, J.J.A., 2002, "A General Model for Repeated Audit Controls Using Monotone Subsampling," Discussion Paper, Tilburg University, Center for Economic Research, number 2002-10.
• Baquero, G. & Ter Horst, J.R. & Verbeek, M.J.C.M., 2002, "Survival, Look-Ahead Bias and the Persistence in Hedge Fund Performance," Discussion Paper, Tilburg University, Center for Economic Research, number 2002-111.
• Nijman, T.E. & Swinkels, L.A.P. & Verbeek, M.J.C.M., 2002, "Do Countries or Industries Explain Momentum in Europe?," Discussion Paper, Tilburg University, Center for Economic Research, number 2002-9.
• Suijs, J.P.M., 2002, "Post Earnings Announcement Drift : More Risk than Investors can Bear," Discussion Paper, Tilburg University, Center for Economic Research, number 2002-45.
• Nijman, T.E. & Swinkels, L.A.P. & Verbeek, M.J.C.M., 2002, "Do Countries or Industries Explain Momentum in Europe?," Other publications TiSEM, Tilburg University, School of Economics and Management, number 8cea7ebd-d3f6-493c-bf65-3.
• Josep M. Argilés, 2002, "Análisis del comportamiento de los resultados en 'full' y 'direct costing'," Economics Working Papers, Department of Economics and Business, Universitat Pompeu Fabra, number 606, Mar.
• Carl Chiarella & Shenhuai Gao, 2002, "Solving the Price-Earnings Puzzle," Working Paper Series, Finance Discipline Group, UTS Business School, University of Technology, Sydney, number 116, Apr.
• Shyam NMI Sunder, 2002, "Value of the Firm: Who Gets the Goodies?," Yale School of Management Working Papers, Yale School of Management, number ysm283, May.
• Shyam NMI Sunder & Karim Jamal & Michael S. Maier, 2002, "Privacy in E-Commerce: Development of Reporting Standards, Disclosure and Assurance Services in an Unregulated Market," Yale School of Management Working Papers, Yale School of Management, number ysm285, May.
• Rick Antle & Elizabeth A. Gordon & Ganapathi Narayanamoorthy & Ling Zhou, 2002, "The Joint Determination of Audit Fees, Non-Audit Fees, and Abnormal Accruals," Yale School of Management Working Papers, Yale School of Management, number ysm289, Aug.
• Shyam Sunder & Michael Maier & Karim Jamal, 2002, "Privacy in E-Commerce: Development of Reporting Standards, Disclosure and Assurance Services in an Unregulated Market," Yale School of Management Working Papers, Yale School of Management, number ysm359, May, revised 01 Dec 2002.
• Rick Antle & Elizabeth Gordon & Ganapathi Narayanamoorthy & Ling Zhou, 2002, "The Joint Determination of Audit Fees, Non-Audit Fees, and Abnormal Accruals," Yale School of Management Working Papers, Yale School of Management, number amz2502, Aug, revised 02 May 2006.
• Shyam Sunder & Michael Maier & Karim Jamal, 2002, "Privacy in E-Commerce: Development of Reporting Standards, Disclosure and Assurance Services in an Unregulated Market," Yale School of Management Working Papers, Yale School of Management, number ysm359, May, revised 01 Dec 2002.
• Isabel Brusca & Caridad Marti, 2002, "La informaci�n financiera de las entidades no lucrativas: una perspectiva internacional," Documentos de Trabajo, Facultad de Ciencias Económicas y Empresariales, Universidad de Zaragoza, number dt2002-04, Apr.
• Elisabeth Combes Thuélin, 2002, "Developpement Des Marches Financiers Et Evaluation Des Actifs Bancaires : Cout Historique Versus Juste Valeur. L'Exemple De La Titrisation," Post-Print, HAL, number halshs-00584458, May.
• Oxelheim, Lars, 2002, "The Impact of Macroeconomic Variables on Corporate Performance - What Shareholders Ought to Know?," Working Paper Series, Research Institute of Industrial Economics, number 571, Jan, revised 22 Aug 2007.
• Juan Carlos Gómez Sala & Ana Gil & Francisco Poveda, 2002, "Revisión De Expectativas En Las Presentaciones De Empresa Ante Los Analistas Financieros," Working Papers. Serie EC, Instituto Valenciano de Investigaciones Económicas, S.A. (Ivie), number 2002-19, Aug.
• Chung-Ki Min & Ho-Young Hwang & Young-Suk Yang, 2002, "Measuring the Value Relevance of Stock Returns, Earnings, and Cash Flows Using the Gibbs Sampler," Korean Economic Review, Korean Economic Association, volume 18, pages 373-388.
• Islahi, Abdul Azim & Obaidullah, Mohammed, 2002, "Zakah on stocks: some unsettled issues," MPRA Paper, University Library of Munich, Germany, number 18631, revised 2003.
• Caiado, Jorge & Madeira, Paulo, 2002, "Determinantes do desempenho académico nos cursos de contabilidade
  [Determinants of the academic performance in undergraduate courses of accounting]," MPRA Paper, University Library of Munich, Germany, number 2199.
• Mehar, Ayub, 2002, "Corporate governance and dividend policy," MPRA Paper, University Library of Munich, Germany, number 619, revised 2003.
• Dirk Sliwka, 2002, "On the Use of Nonfinancial Performance Measures in Management Compensation," Journal of Economics & Management Strategy, Wiley Blackwell, volume 11, issue 3, pages 487-511, September, DOI: 10.1111/j.1430-9134.2002.00487.x.
• J. J. A. Moors & L. W. G. Strijbosch, 2002, "Two–step sequential sampling," Statistica Neerlandica, Netherlands Society for Statistics and Operations Research, volume 56, issue 3, pages 270-284, August, DOI: 10.1111/1467-9574.05000.
• Geert Van Campenhout & Tom Van Caneghem & Steve Van Uytbergen, 2002, "Financial statement information and the prédiction of stock returns in a small capital market: the case of Belgium," Brussels Economic Review, ULB -- Universite Libre de Bruxelles, volume 45, issue 3, pages 65-90.
• Robert Litan, 2002, "National accounting rules in a globalised world (Pro and contra) ; pro - should the world embrace a single set of accounting standards?," CESifo Forum, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 3, issue 03, pages 29-30, October.
• Hanno Merkt, 2002, "National accounting rules in a globalized world (Pro and contra) ; contra - the best of both worlds," CESifo Forum, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 3, issue 03, pages 31-32, October.
• Narciso Arcas Lario, 2002, "Contribución de las cooperativas agrarias de segundo grado a la orientación al mercado de sus cooperativas asociadas: efectos en el desempeño de la relación," CIRIEC-España, revista de economía pública, social y cooperativa, CIRIEC-España, issue 41, pages 139-161, August.
• Pilar Ibarrondo Dávila, 2002, "La contabilidad de gestión en las cajas rurales. Una perspectiva empírica," CIRIEC-España, revista de economía pública, social y cooperativa, CIRIEC-España, issue 41, pages 235-275, August.