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

2003

• 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 (Sele," 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.
• Thierry Nobre & Noëlle Biron, 2002, "L'ABC à l'hôpital:le cas de la chirurgie infantile," Revue Finance Contrôle Stratégie, revues.org, volume 5, issue 2, pages 85-105, June.
• STOLOWY, Herve & DING, Yuang, 2002, "The reference to "alternative" standards by French Large groups: an empirical study over the period 1985/1999," HEC Research Papers Series, HEC Paris, number 762, Apr.
• José A. Gonzalo Angulo, 2002, "Información contable, auditoría y gobernanza empresarial," EKONOMIAZ. Revista vasca de Economía, Gobierno Vasco / Eusko Jaurlaritza / Basque Government, volume 50, issue 02, pages 28-53.
• Speklé, R.F., 2002, "Towards a Transaction Cost Theory of Management Control," 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-2002-06-F&A, Mar.
• Speklé, R.F. & van den Bogaard, M.A., 2002, "Reinventing The Hierarchy, The Case Of The Shell Chemicals Carve-Out," 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-2002-52-F&A, Jun.
• Campbell-Pownall, R.A.J. & Huisman, R., 2002, "Measuring Credit Spread Risk," 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-2002-95-F&A, Oct.
• de Jong, C.M. & Huisman, R., 2002, "Option Formulas for Mean-Reverting Power Prices with Spikes," 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-2002-96-F&A, Oct.
• Nijman, T.E. & Swinkels, L.A.P. & Verbeek, M.J.C.M., 2002, "Do Countries or Industries Explain Momentum in Europe?," 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-2002-91-F&A, Oct.
• Flood, M.D. & Koedijk, C.G. & van Dijk, M.A. & van Leeuwen, I.W., 2002, "Dividing the Pie," 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-2002-101-F&A, Oct.
• Koedijk, C.G. & van Dijk, M.A., 2002, "Do Global Risk Factors Matter for International Cost of Capital Computations?," 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-2002-100-F&A, Oct.
• Koedijk, C.G. & van Dijk, M.A., 2002, "The Cost of Capital of Cross-Listed 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-2002-99-F&A, Oct.
• Kabir, R. & Roosenboom, P.G.J., 2002, "Can the stock market anticipate future operating performance? Evidence from equity rights issues," 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-2002-102-F&A, Nov.
• Baquero, G. & ter Horst, J.R. & Verbeek, M.J.C.M., 2002, "Survival, Look-Ahead Bias and the Persistence in Hedge Fund Performance," 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-2002-104-F&A, Nov.
• de Jong, A. & Ligterink, J. & Macrae, V., 2002, "A Firm-Specific Analysis of the Exchange-Rate Exposure of Dutch 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-2002-109-F&A, Dec.

2001

• Lionel Touchais, 2001, "Le contrôle de gestion en situation d'incertitude: le cas du sport spectacle," Revue Finance Contrôle Stratégie, revues.org, volume 4, issue 1, pages 215-237, March.
• Christophe Herriau & Olivier Meier, 2001, "Application au cas d'un processus d'intégration symbiotique de la méthode des coûts obligatoires/discrétionnaires," Revue Finance Contrôle Stratégie, revues.org, volume 4, issue 1, pages 31-62, March.
• David Autissier, 2001, "Les mécanismes d'assimilation d'une mission d'audit interne:le modèle "activation-sélection-rétention" de K.E. Weick à l'épreuve du terrain," Revue Finance Contrôle Stratégie, revues.org, volume 4, issue 1, pages 5-30, March.
• Thierry Nobre, 2001, "Méthodes et outils du contrôle de gestion dans les PME," Revue Finance Contrôle Stratégie, revues.org, volume 4, issue 2, pages 119-148, March.
• MALLERET, Veronique & BOURGUIGNON, Annick & NORREKLIT, Hanne, 2001, "Balanced scorecard versus French tableau de bord:beyond dispute, a cultural and ideological perspective," HEC Research Papers Series, HEC Paris, number 724, Mar.
• Uri, Noel D., 2001, "Regulation and Measurement of the Productivity Offset," Economic Analysis and Policy, Elsevier, volume 31, issue 2, pages 187-203, September.
• Amen, Matthias, 2001, "Heuristic methods for cost-oriented assembly line balancing: A comparison on solution quality and computing time," International Journal of Production Economics, Elsevier, volume 69, issue 3, pages 255-264, February.
• Rezan Tatlidil & Maria Kaila & Helena Theodoropoulou & Persa Fokiali, 2001, "Iniversities Networks and Academic Cooperation," Ege Academic Review, Ege University Faculty of Economics and Administrative Sciences, volume 1, issue 2, pages 1-10.
• Ozgur Ozmen Uysal, 2001, "Competitive Conditions In The Turkish Banking Industry," Ege Academic Review, Ege University Faculty of Economics and Administrative Sciences, volume 1, issue 2, pages 53-60.
• Michel, M., 2001, "Reforme comptable et gestion financiere des communes: quels enjeux?," Papers, Groupe de recherche en économie financière et en gestion des entreprises, Universite Nancy 2, number 2001-8.
• Michel, M. & Mathieux, F., 2001, "L'application de methodes privees aux finances locales : du constat aux implications," Papers, Groupe de recherche en économie financière et en gestion des entreprises, Universite Nancy 2, number 2001-9.
• Elisabeth Combes-Thuelin, 2001, "Le Lissage Du Resultat : Enjeux Specifiques Au Secteur Bancaire Francais," Post-Print, HAL, number halshs-00584616, May.
• Annick Bourguignon & Véronique Malleret & Hanne Norreklit, 2001, "Balanced Scorecard Versus French Tableau de Bord: Beyond Dispute, A Cultural and Ideological Perspective," Working Papers, HAL, number hal-00597021, Mar.
• Skogsvik, Kenth & Skogsvik, Stina, 2001, "P/E-ratios in Relative Valuation - a Mission Impossible?," SSE/EFI Working Paper Series in Business Administration, Stockholm School of Economics, number 2001:7, Apr.
• Fan, Joseph P.H. & Wong, T.J., 2001, "Corporate Ownership Structure and the Informativeness of Accounting Earnings in East Asia," CEI Working Paper Series, Center for Economic Institutions, Institute of Economic Research, Hitotsubashi University, number 2001-21, Oct.
• Katarzyna Kosmala MacLullich, 2001, "Truth and Fairness in Accounting: A Case of Polish Transition Economy," CERT Discussion Papers, Centre for Economic Reform and Transformation, Heriot Watt University, number 0102.
• Maliah Sulaiman, 2001, "Testing A Model Of Islamic Corporate Financial Reports:Some Experimental Evidence," IIUM Journal of Economics and Management, IIUM Journal of Economis and Management, volume 9, issue 2, pages 115-140, December.
• Francisco Poveda, 2001, "Cuestiones Estadísticas Sobre Modelos Y Contrastes De Ajustes Por Devengo Anormales," Working Papers. Serie EC, Instituto Valenciano de Investigaciones Económicas, S.A. (Ivie), number 2001-16, Jun.
• Francisco Poveda & Raúl Iñiguez, 2001, "ALISAMIENTO DE BENEFICIOS vs. RENTABILIDAD BURSÁTIL: EVIDENCIA EMPÍRICA," Working Papers. Serie EC, Instituto Valenciano de Investigaciones Económicas, S.A. (Ivie), number 2001-20, Aug.
• J.-P. Berthier & C. Jaulent & R. Convenevole & S. Pisani, 2001, "Methodology for a comparison between intermediate costs from tax-source and from national accounting," Documents de Travail de l'Insee - INSEE Working Papers, Institut National de la Statistique et des Etudes Economiques, number g2001-12.
• John R. M. Hand, 2001, "The Role of Book Income, Web Traffic, and Supply and Demand in the Pricing of U.S. Internet Stocks," Review of Finance, European Finance Association, volume 5, issue 3, pages 295-317.
• Martien Lubberink & Carel Huijgen, 2001, "A Wealth-Based Explanation for Earnings Conservatism," Review of Finance, European Finance Association, volume 5, issue 3, pages 323-349.
• Ayub, Mehar, 2001, "Simultaneous Determination Of Inventories And Accounts Receivable," MPRA Paper, University Library of Munich, Germany, number 361, revised 2002.
• Magni, Carlo Alberto, 2001, "Valore Aggiunto Sistemico: un'alternativa all'EVA quale indice di sovraprofitto periodale," MPRA Paper, University Library of Munich, Germany, number 7525, Jan.
• André Babeau, 2001, "Encore de sérieuses zones d'ombre dans nos connaissances," Revue d'Économie Financière, Programme National Persée, volume 64, issue 4, pages 11-28, DOI: 10.3406/ecofi.2001.4946.
• André Babeau, 2001, "Le modèle d'accumulation patrimoniale," Revue d'Économie Financière, Programme National Persée, volume 64, issue 4, pages 45-59, DOI: 10.3406/ecofi.2001.4948.
• Laurent Grillet-Aubert & Auguste Mpacko Priso, 2001, "Les tableaux de financements des ménages européens," Revue d'Économie Financière, Programme National Persée, volume 64, issue 4, pages 61-72, DOI: 10.3406/ecofi.2001.4949.
• André Babeau & Auguste Mpacko Priso, 2001, "La composition du patrimoine financier des ménages en Europe et aux États-Unis (1995-1999)," Revue d'Économie Financière, Programme National Persée, volume 64, issue 4, pages 73-91, DOI: 10.3406/ecofi.2001.4950.
• Jérôme Cornu, 2001, "Quelles perspectives pour l'assurance-vie en Europe ?," Revue d'Économie Financière, Programme National Persée, volume 64, issue 4, pages 163-168, DOI: 10.3406/ecofi.2001.4956.
• Luigi Guiso & Michael Haliassos & Tullio Jappelli, 2001, "Le profil des détenteurs d'actions en Europe," Revue d'Économie Financière, Programme National Persée, volume 64, issue 4, pages 169-178, DOI: 10.3406/ecofi.2001.4957.
• Mireille Bardos & Marc Chazelas & René Isnard, 2001, "L'évaluation du patrimoine national en actions non cotées : les efforts d'harmonisation européenne et l'état de la réflexion en France," Revue d'Économie Financière, Programme National Persée, volume 64, issue 4, pages 225-255, DOI: 10.3406/ecofi.2001.4961.
• André Babeau, 2001, "They are still serious grey zones in our knowledge," Revue d'Économie Financière, Programme National Persée, volume 64, issue 4, pages 13-29, DOI: 10.3406/ecofi.2001.4484.
• André Babeau, 2001, "A wealth accumulation model," Revue d'Économie Financière, Programme National Persée, volume 64, issue 4, pages 47-60, DOI: 10.3406/ecofi.2001.4486.
• Laurent Grillet-Aubert & Auguste Mpacko Priso, 2001, "European households’ financing tables," Revue d'Économie Financière, Programme National Persée, volume 64, issue 4, pages 61-71, DOI: 10.3406/ecofi.2001.4487.
• André Babeau & Auguste Mpacko Priso, 2001, "Structure of households’ financial wealth in Europe and the United States (1995-1999)," Revue d'Économie Financière, Programme National Persée, volume 64, issue 4, pages 73-89, DOI: 10.3406/ecofi.2001.4488.
• Jérôme Cornu, 2001, "What does the future hold for life insurance in Europe?," Revue d'Économie Financière, Programme National Persée, volume 64, issue 4, pages 157-162, DOI: 10.3406/ecofi.2001.4494.
• Luigi Guiso & Michael Haliassos & Tullio Jappelli, 2001, "The profile of European stockholders," Revue d'Économie Financière, Programme National Persée, volume 64, issue 4, pages 163-171, DOI: 10.3406/ecofi.2001.4495.
• Mireille Bardos & Marc Chazelas & René Isnard, 2001, "Valuation of national wealth represented by unquoted shares : European harmonisation efforts and the state of play in France," Revue d'Économie Financière, Programme National Persée, volume 64, issue 4, pages 219-246, DOI: 10.3406/ecofi.2001.4499.
• Thomas Günther & Catharina Kriegbaum-Kling, 2001, "Brand Valuation And Control: An Empirical Study," Schmalenbach Business Review (sbr), LMU Munich School of Management, volume 53, issue 4, pages 263-294, October.
• Robert M. Gillenkirch & Matthias M. Schabel, 2001, "Investitionssteuerung, Motivation und Periodenerfolgsrechnung bei ungleichen Zeitpräferenzen," Schmalenbach Journal of Business Research, Springer, volume 53, issue 3, pages 216-245, May, DOI: 10.1007/BF03372648.
• Thomas Berndt, 2001, "Vorsichtsprinzip und Grundsatz der Bilanzwahrheit im Rahmen der Jahresabschlussrichtlinie," Schmalenbach Journal of Business Research, Springer, volume 53, issue 4, pages 366-390, June, DOI: 10.1007/BF03372652.
• Alexis H. Kunz & Thomas Pfeiffer, 2001, "Kapitalmarktorientierte Unternehmenspublizität und der Informationsverbund zwischen in- und externem Rechnungswesen," Schmalenbach Journal of Business Research, Springer, volume 53, issue 5, pages 500-530, August, DOI: 10.1007/BF03372657.
• Nicolas Berland, 2001, "Environmental turbulence and the functions of budgetary control," Accounting History Review, Taylor & Francis Journals, volume 11, issue 1, pages 59-77, DOI: 10.1080/09585200010015031.
• Suijs, J.P.M., 2001, "Voluntary Disclosure and Risk Sharing," Discussion Paper, Tilburg University, Center for Economic Research, number 2001-90.
• Soledad Moya, 2001, "The so-called 'external partners' in the groups of corporations: A model of presentation in the consolidated statements," Economics Working Papers, Department of Economics and Business, Universitat Pompeu Fabra, number 528, Jan.
• Ester Oliveras, 2001, "Teaching, research and service: Experience and opinions of accounting Spanish academics," Economics Working Papers, Department of Economics and Business, Universitat Pompeu Fabra, number 536, Mar.
• Oriol Amat & Ester Oliveras, 2001, "One hundred issues of Revista Española de Financiación y Contabilidad (REFC)-insights into trends in the Spanish academic community," Economics Working Papers, Department of Economics and Business, Universitat Pompeu Fabra, number 540, Mar.
• Ester Oliveras & Pilar Soldevila, 2001, "Management control in non-profit organizations: The case of the Associations of Economists in Spain," Economics Working Papers, Department of Economics and Business, Universitat Pompeu Fabra, number 583, Nov.
• Shyam NMI Sunder & Ronald A. Dye, 2001, "Why Not Allow the FASB and IASB Standards to Compete in the U.S.?," Yale School of Management Working Papers, Yale School of Management, number ysm192, May.
• Shyam NMI Sunder, 2001, "Accounting: Continuity and Transition," Yale School of Management Working Papers, Yale School of Management, number ysm196, Jul.
• Shyam NMI Sunder, 2001, "Design and Implementation of Contracts: A Comparison of Factor Markets Relevant to Financial Reporting in Japan and the U.S," Yale School of Management Working Papers, Yale School of Management, number ysm203, Jul.
• Shyam NMI Sunder, 2001, "Knowing What Others Know: Common Knowledge, Accounting, and Capital Markets," Yale School of Management Working Papers, Yale School of Management, number ysm213, Aug.
• Shyam Sunder, 2001, "Knowing What Others Know: Common Knowledge, Accounting, and Capital Markets," Yale School of Management Working Papers, Yale School of Management, number ysm326, Aug, revised 01 Feb 2002.
• Shyam Sunder, 2001, "Knowing What Others Know: Common Knowledge, Accounting, and Capital Markets," Yale School of Management Working Papers, Yale School of Management, number ysm326, Aug, revised 01 Feb 2002.
• Sliwka, Dirk, 2001, "On the Use of Nonfinancial Performance Measures in Management Compensation," Bonn Econ Discussion Papers, University of Bonn, Bonn Graduate School of Economics (BGSE), number 29/2001.
• Hess, Dieter E. & Lüders, Erik, 2001, "Accounting for stock-based compensation: an extended clean surplus relation," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 01-42.
• Joaquín Domingo, 2001, "Ratios para el análisis de rentabilidad de las cooperativas agrarias andaluzas," CIRIEC-España, revista de economía pública, social y cooperativa, CIRIEC-España, issue 38, pages 171-186, August.
• Stig Westerdahl, 2001, "Prácticas contables en cooperativas rurales," CIRIEC-España, revista de economía pública, social y cooperativa, CIRIEC-España, issue 39, pages 149-168, November.

2000

• Ali, A & Hwang, LS, 2000, "Country-specific factors related to financial reporting and the value relevance of accounting data," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 38, issue 1, pages 1-21, DOI: http://hdl.handle.net/10.2307/26729.
• Aharony, J & Lee, CWJ & Wong, TJ, 2000, "Financial packaging of IPO firms in China," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 38, issue 1, pages 103-126, DOI: http://hdl.handle.net/10.2307/26729.
• Beaver, WH & Ryan, SG, 2000, "Biases and lags in book value and their effects on the ability of the book-to-market ratio to predict book return on equity," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 38, issue 1, pages 127-148, DOI: http://hdl.handle.net/10.2307/26729.
• Brown, LD & Han, JCY, 2000, "Do stock prices fully reflect the implications of current earnings for future earnings for AR1 firms?," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 38, issue 1, pages 149-164, DOI: http://hdl.handle.net/10.2307/26729.
• Chen, KCW & Schoderbek, MP, 2000, "The 1993 tax rate increase and deferred tax adjustments: A test of functional fixation," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 38, issue 1, pages 23-44, DOI: http://hdl.handle.net/10.2307/26729.
• Francis, J & Olsson, P & Oswald, DR, 2000, "Comparing the accuracy and explainability of dividend, free cash flow, and abnormal earnings equity value estimates," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 38, issue 1, pages 45-70, DOI: http://hdl.handle.net/10.2307/26729.
• Liu, J & Thomas, J, 2000, "Stock returns and accounting earnings," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 38, issue 1, pages 71-101, DOI: http://hdl.handle.net/10.2307/26729.
• Abarbanell, J & Bernard, V, 2000, "Is the US stock market myopic?," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 38, issue 2, pages 221-242, DOI: http://hdl.handle.net/10.2307/26729.
• Reichelstein, S, 2000, "Providing managerial incentives: Cash flows versus accrual accounting," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 38, issue 2, pages 243-269, DOI: http://hdl.handle.net/10.2307/26729.
• Zhang, GC, 2000, "Accounting information, capital investment decisions, and equity valuation: Theory and empirical implications," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 38, issue 2, pages 271-295, DOI: http://hdl.handle.net/10.2307/26729.
• Botosan, CA & Harris, MS, 2000, "Motivations for a change in disclosure frequency and its consequences: An examination of voluntary quarterly segment disclosures," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 38, issue 2, pages 329-353, DOI: http://hdl.handle.net/10.2307/26729.
• Henning, SL & Lewis, BL & Shaw, WH, 2000, "Valuation of the components of purchased goodwill," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 38, issue 2, pages 375-386, DOI: http://hdl.handle.net/10.2307/26729.
• Wong, MHF, 2000, "The Association between SFAS No. 119 derivatives disclosures and the foreign exchange risk exposure of manufacturing firms," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 38, issue 2, pages 387-417, DOI: http://hdl.handle.net/10.2307/26729.
• Piotroski, JD, 2000, "Value investing: The use of historical financial statement information to separate winners from losers," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 38, issue , pages 1-41, DOI: http://hdl.handle.net/10.2307/26729.
• Joos, P, 2000, "Discussion of the economic consequences of increased disclosure," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 38, issue , pages 125-136, DOI: http://hdl.handle.net/10.2307/26729.
• Trueman, B & Wong, MHF & Zhang, XJ, 2000, "The eyeballs have it: Searching for the value in internet stocks," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 38, issue , pages 137-162, DOI: http://hdl.handle.net/10.2307/26729.
• Keating, EK, 2000, "Discussion of the eyeballs have it: Searching for the value in internet stocks," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 38, issue , pages 163-169, DOI: http://hdl.handle.net/10.2307/26729.
• Bushee, BJ & Noe, CF, 2000, "Corporate disclosure practices, institutional investors, and stock return volatility," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 38, issue , pages 171-202, DOI: http://hdl.handle.net/10.2307/26729.
• Venkatachalam, M, 2000, "Discussion of corporate disclosure practices, institutional investors, and stock return volatility," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 38, issue , pages 203-207, DOI: http://hdl.handle.net/10.2307/26729.
• Garvey, GT & Milbourn, TT, 2000, "EVA versus earnings: Does it matter which is more highly correlated with stock returns?," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 38, issue , pages 209-245, DOI: http://hdl.handle.net/10.2307/26729.
• Rajan, MV, 2000, "Discussion of EVA versus earnings: Does it matter which is more highly correlated with stock returns?," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 38, issue , pages 247-254, DOI: http://hdl.handle.net/10.2307/26729.
• Guay, W, 2000, "Discussion of value investing: The use of historical financial statement information to separate winners from losers," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 38, issue , pages 43-51, DOI: http://hdl.handle.net/10.2307/26729.
• Kanodia, C & Mukherji, A & Sapra, H & Venugopalan, R, 2000, "Hedge disclosures, future prices, and production distortions," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 38, issue , pages 53-82, DOI: http://hdl.handle.net/10.2307/26729.
• Hayes, RM, 2000, "Discussion of hedge disclosures, future prices, and production distortions," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 38, issue , pages 83-89, DOI: http://hdl.handle.net/10.2307/26729.
• Leuz, C & Verrecchia, RE, 2000, "The economic consequences of increased disclosure," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 38, issue , pages 91-124, DOI: http://hdl.handle.net/10.2307/26729.
• Tweedie, Sir David & Whittington, Geoffrey, 2000, "The Future of Accounting for Business Combinations," Accounting and Finance Discussion Papers, Faculty of Economics, University of Cambridge, number 00-af45, Oct.
• Rodolfo Apreda, 2000, "A transaction costs approach to financial assets rates of return," CEMA Working Papers: Serie Documentos de Trabajo., Universidad del CEMA, number 161, Feb.