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

2000

• Tomás Garrido Pulido & Regina Garrido Castro, 2000, "Análisis contable-mercantil de las reducciones de capital en las cooperativas: breve referencia fiscal," CIRIEC-España, revista de economía pública, social y cooperativa, CIRIEC-España, issue 34, pages 119-167, April.
• Hervé Stolowy & Gaetan Breton, 2000, "A Framework for the Classification of Accounts Manipulations," Working Papers, HAL, number hal-00597249, Jun.
• Hervé Stolowy & Guy Ahonen & Per Nikolaj Bukh & Leandro Canibano & Bino Catasus & Gunilla Eklöv & John Flower & Manuel Garcia-Ayuso Covarsi & Jan-Erik Gröjer & Anne Jenny & Ulf Johanson & Heine Thorsg, 2000, "Classification of Intangibles," Working Papers, HAL, number hal-00597261.
• Törnqvist, Ulla & Lumsden, Marie & Marton, Jan, 2000, "Svenska normsättare på redovisningsområdet – institutionella och politiska aspekter," FE rapport, University of Gothenburg, Department of Business Administration, number 2000-377, Dec.
• Jennergren, Peter, 2000, "Kommunsektorns pensionsskuld och pensionsförvaltning efter införandet av balanskrav och blandad redovisningsmodell," SSE/EFI Working Paper Series in Business Administration, Stockholm School of Economics, number 2000:1, Feb.
• Francisco Poveda & Raúl Iñiguez, 2000, "Análisis Empírico De La Relación Entre Creación De Valor Y Resultados," Working Papers. Serie EC, Instituto Valenciano de Investigaciones Económicas, S.A. (Ivie), number 2000-20, Nov.
• Neil Hartnett & Jennifer Romcke, 2000, "The Predictability of Management Forecast Error: A Study of Australian IPO Disclosures," Multinational Finance Journal, Multinational Finance Journal, volume 4, issue 1-2, pages 101-132, March-Jun.
• Li Li Eng & Hwee Shan Aw, 2000, "An Analysis of Factors Affecting Investor Demand for Initial Public Offerings in Singapore," Multinational Finance Journal, Multinational Finance Journal, volume 4, issue 1-2, pages 133-153, March-Jun.
• Héctor José Sarmiento Ramírez, 2000, "La urdimbre del quipus- segunda parte Patterns in Neighboring Areas Colombia," Lúmina. Revista iberoamericana de Contabilidad, Administración y Economía, Facultad de Ciencias Contables, Económicas y Administrativas, Universidad de Manizales., volume 0, issue 3, pages 101-116, Diciembre.
• Edgar Gracia López, 2000, "Bolivar y su perspectiva ética Patterns in Neighboring Areas Colombia," Lúmina. Revista iberoamericana de Contabilidad, Administración y Economía, Facultad de Ciencias Contables, Económicas y Administrativas, Universidad de Manizales., volume 0, issue 3, pages 117-125, Diciembre.
• Marco Antonio Machado Rivera, 2000, "El complejo objeto de estudio de la contabilidad por la vía constructiva Patterns in Neighboring Areas Colombia," Lúmina. Revista iberoamericana de Contabilidad, Administración y Economía, Facultad de Ciencias Contables, Económicas y Administrativas, Universidad de Manizales., volume 0, issue 3, pages 15-30, Diciembre.
• Lina Tobon Rojas & Hernán Serna Correa, 2000, "Contabilidad y medio ambiente- los retos de la contabilidad frente a los procesos de mediación, de valoración y control del medio ambiente y los recursos naturales Patterns in Neighboring Areas Colomb," Lúmina. Revista iberoamericana de Contabilidad, Administración y Economía, Facultad de Ciencias Contables, Económicas y Administrativas, Universidad de Manizales., volume 0, issue 3, pages 31-42, Diciembre.
• John Jairo Salazar Buitrago, 2000, "Sistemas de calidad en la educación superior Patterns in Neighboring Areas Colombia," Lúmina. Revista iberoamericana de Contabilidad, Administración y Economía, Facultad de Ciencias Contables, Económicas y Administrativas, Universidad de Manizales., volume 0, issue 3, pages 43-50, Diciembre.
• Liliana Velasquez Orozco & Carolina Mayorga Lizarralde, 2000, "La educación frente al desarrollo sostenible Patterns in Neighboring Areas Colombia - Estados Unidos," Lúmina. Revista iberoamericana de Contabilidad, Administración y Economía, Facultad de Ciencias Contables, Económicas y Administrativas, Universidad de Manizales., volume 0, issue 3, pages 51-64, Diciembre.
• Efrén Danilo Ariza Buenaventura, 2000, "La contabilidad en el modo de producción precolombino Patterns in Neighboring Areas Colombia," Lúmina. Revista iberoamericana de Contabilidad, Administración y Economía, Facultad de Ciencias Contables, Económicas y Administrativas, Universidad de Manizales., volume 0, issue 3, pages 65-76, Diciembre.
• Vicente Montesinos Julve, 2000, "Formación y contrastación de las teoría científicas en contabilidad Patterns in Neighboring Areas España," Lúmina. Revista iberoamericana de Contabilidad, Administración y Economía, Facultad de Ciencias Contables, Económicas y Administrativas, Universidad de Manizales., volume 0, issue 3, pages 7-14, Diciembre.
• Carlos Emilio García Duque, 2000, "Descartes: razón y sin razón Patterns in Neighboring Areas Colombia," Lúmina. Revista iberoamericana de Contabilidad, Administración y Economía, Facultad de Ciencias Contables, Económicas y Administrativas, Universidad de Manizales., volume 0, issue 3, pages 77-86, Diciembre.
• Rafael Franco Ruiz, 2000, "Conocimiento contable megatendencias y cambio. Primera parte Patterns in Neighboring Areas Colombia," Lúmina. Revista iberoamericana de Contabilidad, Administración y Economía, Facultad de Ciencias Contables, Económicas y Administrativas, Universidad de Manizales., volume 0, issue 3, pages 87-100, Diciembre.
• Peter Carr & Vadim Linetsky, 2000, "The Valuation of Executive Stock Options in an Intensity-Based Framework," Review of Finance, European Finance Association, volume 4, issue 3, pages 211-230.
• Yim, Andrew, 2000, "Renegotiation and Relative Performance Evaluation: Why an Informative Signal may be Useless," MPRA Paper, University Library of Munich, Germany, number 27855, Oct.
• Ayub, Mehar, 2000, "Funds Flow Analysis and Determinants of Fixed Assets," MPRA Paper, University Library of Munich, Germany, number 363, revised 2001.
• Ayub, Mehar & Ahsanuddin, Muhammad, 2000, "A computational model for inventory management and planning," MPRA Paper, University Library of Munich, Germany, number 600, revised 2002.
• Magni, Carlo Alberto, 2000, "Decomposition of a Certain Cash Flow Stream: Differential Systemic Value and Net Final Value," MPRA Paper, University Library of Munich, Germany, number 7308, May.
• Magni, Carlo Alberto, 2000, "Irr, Roe and Npv: Formal and Conceptual Convergences in a Systemic Approach," MPRA Paper, University Library of Munich, Germany, number 7600, Dec.
• Magni, Carlo Alberto, 2000, "Scomposizione di sovraprofitti: Economic Value Added e Valore Aggiunto Sistemico
  [Excess-profit decomposition: Economic Value Added and Systemic Value Added]," MPRA Paper, University Library of Munich, Germany, number 8935.
• STOLOWY, Herve & BRETON, Gaetan, 2000, "A framework for the classification of accounts manipulations," HEC Research Papers Series, HEC Paris, number 708, Jun.
• STOLOWY, Herve & AHONEN, Guy & NIKOLAJ BUKH, Per & CAÑIBANO, Leandro & CATASUS, Bino & EKLÖV, Gunilla & FLOWER, John & GARCIA-AYUSO COVARSI, Manuel & GRÖJER, Jan-Erik & JENNY, Anne & JOHANSON, Ulf & T, 2000, "Classification of Intangibles," HEC Research Papers Series, HEC Paris, number 712, Oct.
• DING, Yuan, 2000, "Accounting Education in France and its Comparison with Chinese One," HEC Research Papers Series, HEC Paris, number 713, Nov.
• Axel Gautier & Dimitri Paolini, 2000, "Delegation and Information Revelation," Econometric Society World Congress 2000 Contributed Papers, Econometric Society, number 1292, Aug.
• Amen, Matthias, 2000, "An exact method for cost-oriented assembly line balancing," International Journal of Production Economics, Elsevier, volume 64, issue 1-3, pages 187-195, March.
• Amen, Matthias, 2000, "Heuristic methods for cost-oriented assembly line balancing: A survey," International Journal of Production Economics, Elsevier, volume 68, issue 1, pages 1-14, October.
• Maillet, C., 2000, "La fonction fiscale: outil au service de la gestion financiere ou axe strategique dans l'entreprise?," Papers, Ecole Superieure de Commerce de Paris. Groupe ESCP-, number 00/148.
• Briquet, F., 2000, "Effets des methodes de retraitement du credit-bail sur l'analyse financiere," Papers, Groupe de recherche en économie financière et en gestion des entreprises, Universite Nancy 2, number 00-12.
• Matejka, M. & De Waegenaere, A.M.B., 2000, "Organizational Design and Management Accounting Change," Discussion Paper, Tilburg University, Center for Economic Research, number 2000-61.
• Raats, V.M. & Moors, J.J.A., 2000, "Double Checking for Two Error Types," Discussion Paper, Tilburg University, Center for Economic Research, number 2000-120.
• Kabir, M.R. & Roosenboom, P.G.J., 2000, "Can the Stock Market anticipate Future Operating Performance? Evidence from Equity Rights Issues," Discussion Paper, Tilburg University, Center for Economic Research, number 2000-22.
• Moors, J.J.A. & Strijbosch, L.W.G., 2000, "Two-Step Sequential Sampling," Discussion Paper, Tilburg University, Center for Economic Research, number 2000-39.
• Kabir, M.R. & Roosenboom, P.G.J., 2000, "Can the Stock Market anticipate Future Operating Performance? Evidence from Equity Rights Issues," Other publications TiSEM, Tilburg University, School of Economics and Management, number 830f5e0a-0dfe-4873-968d-3.
• Moors, J.J.A. & Strijbosch, L.W.G., 2000, "Two-Step Sequential Sampling," Other publications TiSEM, Tilburg University, School of Economics and Management, number e62bf1db-a1ec-4a37-a765-d.
• Oriol Amat & John Blake & Ester Oliveras, 2000, "The ethics of creative accounting: Some Spanish evidence," Economics Working Papers, Department of Economics and Business, Universitat Pompeu Fabra, number 455, Mar.
• Josep M. Argilés & Eric J. Slof, 2000, "New opportunities for farm accounting," Economics Working Papers, Department of Economics and Business, Universitat Pompeu Fabra, number 497, Jul.
• Josep Vallverdú, 2000, "An attempt to go beyond conventional financial accounting information," Economics Working Papers, Department of Economics and Business, Universitat Pompeu Fabra, number 515, Nov.
• Carstens, Stefan & Weinem, Michael, 2000, "Incentive compability of dual transfer pricing," IBES Diskussionsbeiträge, University of Duisburg-Essen, Institute of Business and Economic Studie (IBES), number 114.
• Hess, Dieter E. & Lüders, Erik, 2000, "New economy accounting : why are broad-based stock option plans so attractive?," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 00-39.

1999

• Sweere, A.M.J. & van Groenendaal, W.J.H., 1999, "Search for a New Conceptual Bookkeeping Model : Different Levels of Abstraction," Discussion Paper, Tilburg University, Center for Economic Research, number 1999-109.
• Moors, J.J.A., 1999, "Double Checking for Two Error Types," Discussion Paper, Tilburg University, Center for Economic Research, number 1999-23.
• Oriol Amat & John Blake & Ester Oliveras, 1999, "The struggle against creative accounting: Is "true and fair view" part of the problem or part of the solution?," Economics Working Papers, Department of Economics and Business, Universitat Pompeu Fabra, number 363, Mar.
• Oriol Amat & John Blake & Ester Oliveras, 1999, "The case for a new accounting research agenda in Spain," Economics Working Papers, Department of Economics and Business, Universitat Pompeu Fabra, number 380, Jan.
• Oriol Amat & John Blake & Philip Wraith & Ester Oliveras, 1999, "Dimensions of national culture and the accounting environment -The Spanish case-," Economics Working Papers, Department of Economics and Business, Universitat Pompeu Fabra, number 394, Jun.
• Oriol Amat & John Blake & Ester Oliveras, 1999, "Spanish auditors and the 'true and fair view'," Economics Working Papers, Department of Economics and Business, Universitat Pompeu Fabra, number 409, Oct.
• Oriol Amat & John Blake & Ester Oliveras, 1999, "Variations in national management accounting approaches," Economics Working Papers, Department of Economics and Business, Universitat Pompeu Fabra, number 415, Oct.
• Oriol Amat & John Blake & Philip Wraith, 1999, "Environmental factors giving rise to variations in national management accounting practice," Economics Working Papers, Department of Economics and Business, Universitat Pompeu Fabra, number 432, Dec.
• Jonathan C. Glover & Anil Arya & Shyam NMI Sunder, 1999, "Earnings Management and the Revelation Principle," Yale School of Management Working Papers, Yale School of Management, number ysm120, Aug.
• Gray, Sidney & Skogsvik, Kenth, 1999, "The Valuation Relevance of Voluntary Disclosures: A Comparative Analysis of the Disclosure Behaviour of Major Pharmaceutical Companies in Sweden and the UK," SSE/EFI Working Paper Series in Business Administration, Stockholm School of Economics, number 1999:9, Oct, revised 15 Jan 2001.
• Nik Nazli Nik Ahmad, 1999, "The Importance Of Social Accounting Information Relative To Financial Accounting Information In Investment Decision-Making," IIUM Journal of Economics and Management, IIUM Journal of Economis and Management, volume 7, issue 1, pages 93-114, June.
• Obeua S. Persons, 1999, "Using Financial Information to Differentiate Failed vs. Surviving Finance Companies in Thailand: An Implication for Emerging Economies," Multinational Finance Journal, Multinational Finance Journal, volume 3, issue 2, pages 127-145, June.
• Sunil Dutta & Stefan Reichelstein, 1999, "Performance Measurement in Multi-Period Agencies," Journal of Institutional and Theoretical Economics (JITE), Mohr Siebeck, Tübingen, volume 155, issue 1, pages 158-158, March.
• Carter, ME & Soo, BS, 1999, "The relevance of Form 8-K reports," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 37, issue 1, pages 119-132, DOI: http://hdl.handle.net/10.2307/24913.
• Frankel, R & Johnson, M & Skinner, DJ, 1999, "An empirical examination of conference calls as a voluntary disclosure medium," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 37, issue 1, pages 133-150, DOI: http://hdl.handle.net/10.2307/24914.
• Phillips, F, 1999, "Auditor attention to and judgments of aggressive financial reporting," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 37, issue 1, pages 167-189, DOI: http://hdl.handle.net/10.2307/24914.
• Willenborg, M, 1999, "Empirical analysis of the economic demand for auditing in the initial public offerings market," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 37, issue 1, pages 225-238, DOI: http://hdl.handle.net/10.2307/24914.
• Pfeiffer, RJ & Elgers, PT, 1999, "Controlling for lagged stock price responses in pricing regressions: An application to the pricing of cash flows and accruals," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 37, issue 1, pages 239-247, DOI: http://hdl.handle.net/10.2307/24914.
• Kasznik, R, 1999, "On the association between voluntary disclosure and earnings management," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 37, issue 1, pages 57-81, DOI: http://hdl.handle.net/10.2307/24913.
• Engel, E & Erickson, M & Maydew, E, 1999, "Debt-equity hybrid securities," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 37, issue 2, pages 249-274, DOI: http://hdl.handle.net/10.2307/24914.
• Harris, TS & Kemsley, D, 1999, "Dividend taxation in firm valuation: New evidence," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 37, issue 2, pages 275-291, DOI: http://hdl.handle.net/10.2307/24914.
• Ely, K & Waymire, G, 1999, "Accounting standard-setting organizations and earnings relevance: Longitudinal evidence from NYSE common stocks, 1927-93," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 37, issue 2, pages 293-317, DOI: http://hdl.handle.net/10.2307/24914.
• Francis, J & Schipper, K, 1999, "Have financial statements lost their relevance?," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 37, issue 2, pages 319-352, DOI: http://hdl.handle.net/10.2307/24914.
• Lev, B & Zarowin, P, 1999, "The boundaries of financial reporting and how to extend them," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 37, issue 2, pages 353-385, DOI: http://hdl.handle.net/10.2307/24914.
• Barth, ME & Elliott, JA & Finn, MW, 1999, "Market rewards associated with patterns of increasing earnings," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 37, issue 2, pages 387-413, DOI: http://hdl.handle.net/10.2307/24914.
• Libby, R & Tan, HT, 1999, "Analysts' reactions to warnings of negative earnings surprises," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 37, issue 2, pages 415-435, DOI: http://hdl.handle.net/10.2307/24914.
• Ohlson, JA & Zhang, XJ, 1999, "On the theory of forecast horizon in equity valuation," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 37, issue 2, pages 437-449, DOI: http://hdl.handle.net/10.2307/24914.
• Manzano, C, 1999, "Price-signal relations in an imperfectly competitive financial market with public and private information," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 37, issue 2, pages 451-463, DOI: http://hdl.handle.net/10.2307/24914.
• Pae, S, 1999, "Acquisition and discretionary disclosure of private information and its implications for firms' productive activities," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 37, issue 2, pages 465-474, DOI: http://hdl.handle.net/10.2307/24914.
• Kinney, W & Libby, R, 1999, "Research on credible financial reporting 1961-99: The contributions of Professor Nicholas Dopuch," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 37, issue , pages 1-15, DOI: http://hdl.handle.net/10.2307/24913.
• Hirst, DE & Koonce, L & Miller, J, 1999, "The joint effect of management's prior forecast accuracy and the form of its financial forecasts on investor judgment," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 37, issue , pages 101-124, DOI: http://hdl.handle.net/10.2307/24913.
• Kennedy, J, 1999, "Discussion of the joint effect of management's prior forecast accuracy and the form of its financial forecasts on investor judgment," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 37, issue , pages 125-134, DOI: http://hdl.handle.net/10.2307/24913.
• Nagar, V, 1999, "The role of the manager's human capital in discretionary disclosure," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 37, issue , pages 167-181, DOI: http://hdl.handle.net/10.2307/24913.
• Ely, K & Waymire, G, 1999, "Intangible assets and stock prices in the pre-SEC era," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 37, issue , pages 17-44, DOI: http://hdl.handle.net/10.2307/24913.
• Kim, O, 1999, "Discussion of the role of the manager's human capital in discretionary disclosure," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 37, issue , pages 183-185, DOI: http://hdl.handle.net/10.2307/24913.
• Zarowin, P, 1999, "Discussion of intangible assets and stock prices in the pre-SEC era," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 37, issue , pages 45-51, DOI: http://hdl.handle.net/10.2307/24913.
• Pope, PF & Walker, M, 1999, "International differences in the timeliness, conservatism, and classification of earnings," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 37, issue , pages 53-87, DOI: http://hdl.handle.net/10.2307/24913.
• Basu, S, 1999, "Discussion of international differences in the timeliness, conservatism, and classification of earnings," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 37, issue , pages 89-99, DOI: http://hdl.handle.net/10.2307/24913.
• STOLOWY, Herve & HALLER, Axel & KLOCKHAUS, Volker, 1999, "Accounting for brands in IAS 38 of IASC (intangible assets) compared with French and German practices : an illustration of the difficulty of international harmonization," HEC Research Papers Series, HEC Paris, number 675, Mar.
• Huddart, Steven & Hughes, John S. & Brunnermeier, Markus, 1999, "Disclosure requirements and stock exchange listing choice in an international context," Journal of Accounting and Economics, Elsevier, volume 26, issue 1-3, pages 237-269, January.
• Robert E. Verrecchia & Christian Leuz, 1999, "The Economic Consequences of Increased Disclosure," Working Paper Series: Finance and Accounting, Department of Finance, Goethe University Frankfurt am Main, number 41, Jul.

1998

• Los, Cornelis A., 1998, "Optimal multi-currency investment strategies with exact attribution in three Asian countries," Journal of Multinational Financial Management, Elsevier, volume 8, issue 2-3, pages 169-198, September.
• Huddart, Steven & Hughes, John & Brunnermeier, Markus, 1998, "Disclosure requirements and stock exchange listing choice in an international context," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 119158, Jan.
• John S. Hughes & Steven Huddart & Markus K Brunnermeier, 1998, "Disclosure Requirements and Stock Exchange Listing Choice in an International Context," FMG Discussion Papers, Financial Markets Group, number dp282, Jan.
• Christian Leuz, 1998, "Voluntary Disclosure of Cash Flow Statements and Segment Data in Germany," Working Paper Series: Finance and Accounting, Department of Finance, Goethe University Frankfurt am Main, number 21, Sep.
• Cormier, D. & Magnan, M. & Morard, B., 1998, "The Contractual and Value Relevances of Reported Earnings in an Unregulated Information Market: The Case of Switzerland," Papers, Ecole des Hautes Etudes Commerciales, Universite de Geneve-, number 98.19.
• Raffournier, B., 1998, "Accounting for Goodwill in Switzerland: Some Empirical Evidence," Papers, Ecole des Hautes Etudes Commerciales, Universite de Geneve-, number 98.22.
• Raffournier, B., 1998, "La diversite comptable internationale et ses consequences: Une revue de la litterature," Papers, Ecole des Hautes Etudes Commerciales, Universite de Geneve-, number 98.23.
• Andre, P. & Cote, D. & Morissette, R., 1998, "Internal Control Systems and Risk Management in the Life and Health Insurance Industry: Current Issues," Ecole des Hautes Etudes Commerciales de Montreal-, Ecole des Hautes Etudes Commerciales de Montreal-Chaire de gestion des risques., number 98-15.
• Johansson, Christer & Samuelson, Lars A, 1998, "The design and use of management accounts in small and medium-sized companies," SSE/EFI Working Paper Series in Business Administration, Stockholm School of Economics, number 2, Jun.
• Clive Lennox, 1998, "Bankrupcy, auditor Switching and Audit failure: Evidence from the UK. 1987-1994," Royal Holloway, University of London: Discussion Papers in Economics, Department of Economics, Royal Holloway University of London, number 98/2, Jul, revised Jul 1998.
• Jack Alberto Araujo Ensuncho, 1998, "Qué es y qué no es contabilidad Patterns in Neighboring Areas Colombia," Lúmina. Revista iberoamericana de Contabilidad, Administración y Economía, Facultad de Ciencias Contables, Económicas y Administrativas, Universidad de Manizales., volume 0, issue 2, pages 101-104, Diciembre.
• Héctor José Sarmiento Ramírez, 1998, "Educación, cultura y subdesarrollo. Reflexiones de un discurso- acaso elemental para la discusión fundamental Patterns in Neighboring Areas Colombia," Lúmina. Revista iberoamericana de Contabilidad, Administración y Economía, Facultad de Ciencias Contables, Económicas y Administrativas, Universidad de Manizales., volume 0, issue 2, pages 105-112, Diciembre.
• María Dolly García González, 1998, "Formulación conjuntista de los fundamentos contables Patterns in Neighboring Areas Colombia," Lúmina. Revista iberoamericana de Contabilidad, Administración y Economía, Facultad de Ciencias Contables, Económicas y Administrativas, Universidad de Manizales., volume 0, issue 2, pages 11-18, Diciembre.
• Ana Gloria Ríos de Parra, 1998, "Pedagogía, conocimiento y docencia universitaria Patterns in Neighboring Areas Colombia," Lúmina. Revista iberoamericana de Contabilidad, Administración y Economía, Facultad de Ciencias Contables, Económicas y Administrativas, Universidad de Manizales., volume 0, issue 2, pages 123-128, Diciembre.
• Americo Darío Quíntero González, 1998, "Metodología para la construcción de los indicadores de la gestión ambiental, municipio como unidad de aplicación Patterns in Neighboring Areas Colombia," Lúmina. Revista iberoamericana de Contabilidad, Administración y Economía, Facultad de Ciencias Contables, Económicas y Administrativas, Universidad de Manizales., volume 0, issue 2, pages 19-34, Diciembre.
• Edgar Gracia López, 1998, "Sobre las profesiones y las disciplinas Patterns in Neighboring Areas Colombia," Lúmina. Revista iberoamericana de Contabilidad, Administración y Economía, Facultad de Ciencias Contables, Económicas y Administrativas, Universidad de Manizales., volume 0, issue 2, pages 35-38, Diciembre.
• Moises García, 1998, "Últimas tendencias de la metodología de la contabilidad Patterns in Neighboring Areas España," Lúmina. Revista iberoamericana de Contabilidad, Administración y Economía, Facultad de Ciencias Contables, Económicas y Administrativas, Universidad de Manizales., volume 0, issue 2, pages 5-10, Diciembre.
• Oscar Raúl Sandoval Zuñiga, 1998, "Hacia la gestión ambiental del contador público Patterns in Neighboring Areas Colombia," Lúmina. Revista iberoamericana de Contabilidad, Administración y Economía, Facultad de Ciencias Contables, Económicas y Administrativas, Universidad de Manizales., volume 0, issue 2, pages 61-70, Diciembre.
• Miguel Ángel Zapata Monsalve, 1998, "Paradojas en las propuestas de rediseño curricular Patterns in Neighboring Areas Colombia," Lúmina. Revista iberoamericana de Contabilidad, Administración y Economía, Facultad de Ciencias Contables, Económicas y Administrativas, Universidad de Manizales., volume 0, issue 2, pages 71-88, Diciembre.
• Elkin Horacio Quiroz Lizarazo, 1998, "Elementos de reflexión acerca a de la realidad educativa contable Patterns in Neighboring Areas Colombia," Lúmina. Revista iberoamericana de Contabilidad, Administración y Economía, Facultad de Ciencias Contables, Económicas y Administrativas, Universidad de Manizales., volume 0, issue 2, pages 89-100, Diciembre.
• Ayub, Mehar, 1998, "A simulation model of corporate finances: A study of the companies listed on Karachi stock exchange," MPRA Paper, University Library of Munich, Germany, number 443, revised 2001.
• Anil Arya & Jonathan Glover & Shyam Sunder, 1998, "Earnings Management and the Revelation Principle," Review of Accounting Studies, Springer, volume 3, issue 1, pages 7-34, March, DOI: 10.1023/A:1009631714430.
• John Blake & Oriol Amat & Catherine Gowthorpe, 1998, "International accounting harmonisation - A comparison of Spain, Sweden and Austria," Economics Working Papers, Department of Economics and Business, Universitat Pompeu Fabra, number 294, Jun.
• Oriol Amat & Catherine Gowthorpe & Soledad Moya & Ester Oliveras, 1998, "A portrait of the Spanish accounting community," Economics Working Papers, Department of Economics and Business, Universitat Pompeu Fabra, number 297, Jun.
• Eric J. Slof & Josep M. Argilés, 1998, "An analysis of the accounting principles applied by the European Farm Accountancy Data Network," Economics Working Papers, Department of Economics and Business, Universitat Pompeu Fabra, number 342, Feb, revised Oct 1998.
• Oriol Amat & John Blake & Jack Dowds, 1998, "The ethics of creative accounting," Economics Working Papers, Department of Economics and Business, Universitat Pompeu Fabra, number 349, Dec.
• Nijkamp, Peter & Ubbels, Barry, 1998, "How reliable are estimates of infrastructure costs? A comparative analysis," Serie Research Memoranda, VU University Amsterdam, Faculty of Economics, Business Administration and Econometrics, number 0029.
• Camfferman, Kees, 1998, "Influence of German Betriebswirtschaftslehre on Dutch Bedrijfseconomie with particular reference to accounting," Serie Research Memoranda, VU University Amsterdam, Faculty of Economics, Business Administration and Econometrics, number 0035.
• Camfferman, Kees, 1998, "Perceptions of the Royal Mail Case in the Netherlands," Serie Research Memoranda, VU University Amsterdam, Faculty of Economics, Business Administration and Econometrics, number 0036.
• Robert W. McGee, 1998, "Some Ethical Issues for Accountants in Antidumping Trade Cases: An Examination of Recent Case Studies with Emphasis on Latin America," International Trade, University Library of Munich, Germany, number 9805005, May.
• Oren Fuerst & Sok-Hyon Kang, 1998, "Corporate Governance, Expected Operating Performance, and Pricing," Yale School of Management Working Papers, Yale School of Management, number ysm108, Dec.
• Harris, MS, 1998, "The association between competition and managers' business segment reporting decisions," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 36, issue 1, pages 111-128, DOI: http://hdl.handle.net/10.2307/24913.
• Newberry, KJ, 1998, "Foreign tax credit limitations and capital structure decisions," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 36, issue 1, pages 157-166, DOI: http://hdl.handle.net/10.2307/24913.
• Kanodia, C & Lee, DH, 1998, "Investment and disclosure: The disciplinary role of periodic performance reports," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 36, issue 1, pages 33-55, DOI: http://hdl.handle.net/10.2307/24913.
• Blackwell, DW & Noland, TR & Winters, DB, 1998, "The value of auditor assurance: Evidence from loan pricing," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 36, issue 1, pages 57-70, DOI: http://hdl.handle.net/10.2307/24913.
• Christensen, J & Demski, JS, 1998, "Profit allocation under ancillary trade," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 36, issue 1, pages 71-89, DOI: http://hdl.handle.net/10.2307/24913.
• Fischer, PE & Verrecchia, RE, 1998, "Correlated forecast errors," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 36, issue 1, pages 91-110, DOI: http://hdl.handle.net/10.2307/24913.
• Bamber, LS & Cheon, YS, 1998, "Discretionary management earnings forecast disclosures: Antecedents and outcomes associated with forecast venue and forecast specificity choices," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 36, issue 2, pages 167-190, DOI: http://hdl.handle.net/10.2307/24914.
• Collins, J & Kemsley, D & Lang, M, 1998, "Cross-jurisdictional income shifting and earnings valuation," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 36, issue 2, pages 209-229, DOI: http://hdl.handle.net/10.2307/24914.
• Hemmer, T & Matsunaga, S & Shevlin, T, 1998, "Optimal exercise and the cost of granting employee stock options with a reload provision," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 36, issue 2, pages 231-255, DOI: http://hdl.handle.net/10.2307/24914.
• Kennedy, J & Mitchell, T & Sefcik, SE, 1998, "Disclosure of contingent environmental liabilities: Some unintended consequences?," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 36, issue 2, pages 257-277, DOI: http://hdl.handle.net/10.2307/24914.
• Erickson, M, 1998, "The effect of taxes on the structure of corporate acquisitions," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 36, issue 2, pages 279-298, DOI: http://hdl.handle.net/10.2307/24914.
• Hayes, RM, 1998, "The impact of trading commission incentives on analysts' stock coverage decisions and earnings forecasts," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 36, issue 2, pages 299-320, DOI: http://hdl.handle.net/10.2307/24914.
• Kemsley, D, 1998, "The effect of taxes on production location," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 36, issue 2, pages 321-341, DOI: http://hdl.handle.net/10.2307/24914.
• Mills, LF, 1998, "Book-tax differences and internal revenue service adjustments," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 36, issue 2, pages 343-356, DOI: http://hdl.handle.net/10.2307/24914.
• Sansing, R, 1998, "Valuing the deferred tax liability," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 36, issue 2, pages 357-363, DOI: http://hdl.handle.net/10.2307/24914.
• Shelley, MK & Omer, TC & Atwood, TJ, 1998, "Capital restructuring and accounting compliance costs: The case of publicly traded partnerships," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 36, issue 2, pages 365-378, DOI: http://hdl.handle.net/10.2307/24914.
• Ittner, CD & Larcker, DF, 1998, "Are nonfinancial measures leading indicators of financial performance? An analysis of customer satisfaction," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 36, issue , pages 1-35, DOI: http://hdl.handle.net/10.2307/24913.
• Verrecchia, RE, 1998, "Discussion of accrual accounting and equity valuation," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 36, issue , pages 113-115, DOI: http://hdl.handle.net/10.2307/24913.
• Gigler, F & Hemmer, T, 1998, "On the frequency, quality, and informational role of mandatory financial reports," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 36, issue , pages 117-147, DOI: http://hdl.handle.net/10.2307/24913.
• Dye, RA, 1998, "Discussion of on the frequency, quality, and informational role of mandatory financial reports," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 36, issue , pages 149-160, DOI: http://hdl.handle.net/10.2307/24913.
• Aboody, D & Lev, B, 1998, "The value relevance of intangibles: The case of software capitalization," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 36, issue , pages 161-191, DOI: http://hdl.handle.net/10.2307/24913.
• Eccher, EA, 1998, "Discussion of the value relevance of intangibles: The case of software capitalization," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 36, issue , pages 193-198, DOI: http://hdl.handle.net/10.2307/24913.
• Barth, ME & Clinch, G, 1998, "Revalued financial, tangible, and intangible assets: Associations with share prices and non-market-based value estimates," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 36, issue , pages 199-233, DOI: http://hdl.handle.net/10.2307/24913.
• Easton, PD, 1998, "Discussion of revalued financial, tangible, and intangible assets: Association with share prices and non-market-based value estimates," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 36, issue , pages 235-247, DOI: http://hdl.handle.net/10.2307/24913.
• Lambert, RA, 1998, "Customer satisfaction and future financial performance discussion of are nonfinancial measures leading indicators of financial performance? Are analysis of customer satisfaction," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 36, issue , pages 37-46, DOI: http://hdl.handle.net/10.2307/24913.
• Hirst, DE & Hopkins, PE, 1998, "Comprehensive income reporting and analysts' valuation judgments," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 36, issue , pages 47-75, DOI: http://hdl.handle.net/10.2307/24913.
• Lipe, MG, 1998, "Discussion of comprehensive income reporting and analysts' valuation judgments," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 36, issue , pages 77-83, DOI: http://hdl.handle.net/10.2307/24913.
• Ohlson, JA & Zhang, XJ, 1998, "Accrual accounting and equity valuation," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 36, issue , pages 85-111, DOI: http://hdl.handle.net/10.2307/24913.

1997

• VAN DE WIELE, Patricia & VANDENBUSSCHE, Hylke, 1997, "Voluntary disclosure of turnover for SME's," Business Economics Working Papers, University of Antwerp, Faculty of Business and Economics, number 1997010, Aug.
• VAN DE WIELE, Patricia, 1997, "Determinants of analyst ratings of information disclosure in the annual report of Belgian companies," Business Economics Working Papers, University of Antwerp, Faculty of Business and Economics, number 1997017, Dec.
• Abarbanell, JS & Bushee, BJ, 1997, "Fundamental analysis, future earnings, and stock prices," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 35, issue 1, pages 1-24, DOI: http://hdl.handle.net/10.2307/24914.
• Rees, L & Elgers, P, 1997, "The market's valuation of nonreported accounting measures: Retrospective reconciliations of non-US and US GAAP," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 35, issue 1, pages 115-127, DOI: http://hdl.handle.net/10.2307/24914.
• Ackert, LF & Church, BK & Shehata, M, 1997, "An experimental examination of the effects of forecast bias on individuals' use of forecasted information," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 35, issue 1, pages 25-42, DOI: http://hdl.handle.net/10.2307/24914.
• Kirschenheiter, M, 1997, "Information quality and correlated signals," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 35, issue 1, pages 43-59, DOI: http://hdl.handle.net/10.2307/24914.
• Amir, E & Ziv, A, 1997, "Recognition, disclosure, or delay: Timing the adoption of SFAS no 106," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 35, issue 1, pages 61-81, DOI: http://hdl.handle.net/10.2307/24914.
• Maydew, EL, 1997, "Tax-induced earnings management by firms with net operating losses," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 35, issue 1, pages 83-96, DOI: http://hdl.handle.net/10.2307/24914.
• Walther, BR, 1997, "Investor sophistication and market earnings expectations," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 35, issue 2, pages 157-179, DOI: http://hdl.handle.net/10.2307/24913.
• Coller, M & Yohn, TL, 1997, "Management forecasts and information asymmetry: An examination of bid-ask spreads," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 35, issue 2, pages 181-191, DOI: http://hdl.handle.net/10.2307/24913.
• Francis, J & Soffer, L, 1997, "The relative informativeness of analysts' stock recommendations and earnings forecast revisions," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 35, issue 2, pages 193-211, DOI: http://hdl.handle.net/10.2307/24913.
• Miller, P & OLeary, T, 1997, "Capital budgeting practices and complementarity relations in the transition to modern manufacture: A field-based analysis," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 35, issue 2, pages 257-271, DOI: http://hdl.handle.net/10.2307/24913.
• Maines, LA & McDaniel, LS & Harris, MS, 1997, "Implications of proposed segment reporting standards for financial analysts' investment judgments," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 35, issue , pages 1-24, DOI: http://hdl.handle.net/10.2307/24914.
• Mikhail, MB & Walther, BR & Willis, RH, 1997, "Do security analysts improve their performance with experience?," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 35, issue , pages 131-157, DOI: http://hdl.handle.net/10.2307/24914.
• Jacob, J, 1997, "Discussion of do security analysts improve their performance with experience?," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 35, issue , pages 159-166, DOI: http://hdl.handle.net/10.2307/24914.
• McNichols, M & O'Brien, PC, 1997, "Self-selection and analyst coverage," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 35, issue , pages 167-199, DOI: http://hdl.handle.net/10.2307/24914.
• Francis, J, 1997, "Discussion of self-selection and analyst coverage," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 35, issue , pages 201-208, DOI: http://hdl.handle.net/10.2307/24914.
• Koonce, L, 1997, "Discussion of implications of proposed segment reporting standards for financial analysts' investment judgments," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 35, issue , pages 25-33, DOI: http://hdl.handle.net/10.2307/24914.
• Hannu, Schadewitz, 1997, "Financial and nonfinancial information in interim reports: Determinants and implications," MPRA Paper, University Library of Munich, Germany, number 44292.