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

2002

• 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.
• Álvarez Echeverría, Igor, 2002, "Kontabilitatearen inguruan zenbait proposamen," Revista de Dirección y Administración de Empresas, Universidad del País Vasco - Escuela Universitaria de Estudios Empresariales de San Sebastián.
• 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.
• 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 Colombia," 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.