Research classified by Journal of Economic Literature (JEL) codes

---

Top JEL
/ M: Business Administration and Business Economics; Marketing; Accounting; Personnel Economics
/ / M4: Accounting
/ / / M41: Accounting

1999

• 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.
• Malles Fernández, Eduardo, 1997, "La contabilidad de gestión y el ABC: Análisis Crítico," Revista de Dirección y Administración de Empresas, Universidad del País Vasco - Escuela Universitaria de Estudios Empresariales de San Sebastián.
• Thibierge, C & Thomas, P., 1997, "L'effet de levier," Papers, Ecole Superieure de Commerce de Paris. Groupe ESCP-, number 97/135.
• Kabir, M.R., 1997, "The Usefulness of the Most Widely Reported Dutch Financial Statement Numbers to Stock Market Investors," Discussion Paper, Tilburg University, Center for Economic Research, number 1997-58.
• Moors, J.J.A. & van der Genugten, B.B. & Strijbosch, L.W.G., 1997, "Repeated Audit Controls," Discussion Paper, Tilburg University, Center for Economic Research, number 1997-113.
• Soledad Moya & Oriol Amat & John Blake, 1997, "The drive for quality - the impact on accounting in the wine industry," Economics Working Papers, Department of Economics and Business, Universitat Pompeu Fabra, number 251, Dec.
• Dorsman, André B. & Langendijk, Henk P. A. J. & Praag, Bart van, 1997, "The association between the accuracy of long-run qualitative earnings forecasts by managers and discretionary accounting in the Netherlands," Serie Research Memoranda, VU University Amsterdam, Faculty of Economics, Business Administration and Econometrics, number 0040.
• Peek, Erik, 1997, "Earnings forecasting research: an overview and critique," Serie Research Memoranda, VU University Amsterdam, Faculty of Economics, Business Administration and Econometrics, number 0044.
• Groot, Tom L. C. M., 1997, "Activity-based costing in the food industry: an international comparison of American and Dutch food producing companies," Serie Research Memoranda, VU University Amsterdam, Faculty of Economics, Business Administration and Econometrics, number 0046.
• Colin Mackerras, 1997, "Historical and Cultural Influences on the Pacific Asia Region: Some Reflections," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 1, in: Ronald Ma, "Financial Reporting In The Pacific Asia Region".
• Sheng-Yi Lee & Ding Lu, 1997, "Commercial Ties Between China and Its Neighbours," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 2, in: Ronald Ma, "Financial Reporting In The Pacific Asia Region".
• David Lim, 1997, "The Economic Significance of the Pacific Asia Region in the World Economy," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 3, in: Ronald Ma, "Financial Reporting In The Pacific Asia Region".
• Amy Lau & Ronald Ma, 1997, "A Broad Perspective on Financial Reporting in Pacific Asia," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 4, in: Ronald Ma, "Financial Reporting In The Pacific Asia Region".
• Allen Huang & Xun Chang, 1997, "China," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 6, in: Ronald Ma, "Financial Reporting In The Pacific Asia Region".
• Kenji Shiba & Lilia Shiba, 1997, "Japan," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 7, in: Ronald Ma, "Financial Reporting In The Pacific Asia Region".
• Jee-In Jang & Kyung Joo Lee, 1997, "South Korea," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 8, in: Ronald Ma, "Financial Reporting In The Pacific Asia Region".
• Anne Wu, 1997, "Taiwan," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 9, in: Ronald Ma, "Financial Reporting In The Pacific Asia Region".
• Pak Auyeung, 1997, "Hong Kong," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 10, in: Ronald Ma, "Financial Reporting In The Pacific Asia Region".
• Hai Yap Teoh & Eng Juan Ng, 1997, "Singapore," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 11, in: Ronald Ma, "Financial Reporting In The Pacific Asia Region".
• Hai Yap Teoh & Soon Guan Chuah, 1997, "Malaysia," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 12, in: Ronald Ma, "Financial Reporting In The Pacific Asia Region".
• See Liang Foo, 1997, "Indonesia," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 13, in: Ronald Ma, "Financial Reporting In The Pacific Asia Region".
• Violeta Calanog & Eduardo Roca & Violeta Vicente, 1997, "Philippines," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 14, in: Ronald Ma, "Financial Reporting In The Pacific Asia Region".
• Pamela Angus-Leppan, 1997, "Thailand," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 15, in: Ronald Ma, "Financial Reporting In The Pacific Asia Region".
• Duc-Tho Nguyen & Pham Huyen, 1997, "Vietnam," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 16, in: Ronald Ma, "Financial Reporting In The Pacific Asia Region".
• Ronald Ma & Chew Ng, 1997, "Australia," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 17, in: Ronald Ma, "Financial Reporting In The Pacific Asia Region".
• Boris Popoff, 1997, "New Zealand," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 18, in: Ronald Ma, "Financial Reporting In The Pacific Asia Region".
• Ronald Ma & Cecilia Lambert & Roger Hopkins, 1997, "International Harmonisation and the Pacific Asia Region," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 19, in: Ronald Ma, "Financial Reporting In The Pacific Asia Region".

1996

• Bos, A. de & Vergoossen, R.G.A., 1996, "Differences between US GAAP and Dutch GAAP: additional disclosure on form 20-F," Serie Research Memoranda, VU University Amsterdam, Faculty of Economics, Business Administration and Econometrics, number 0026.
• Mario Moreno Parra, 1996, "Modelo pedagógico de la investigación- acción. Una posibilidad en la praxis 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 1, pages 17-21, Diciembre.
• Hernán Quintero Castro, 1996, "Hacia una escuela de investigación científica en la 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 1, pages 22-30, Diciembre.
• Danilo Efrán Ariza Buenaventura, 1996, "Una aproximación a la naturaleza de la 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 1, pages 4-16, Diciembre.
• Edgar Gracia López, 1996, "Propósito del contexto económico y los escenarios 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 1, pages 53-59, Diciembre.
• Baiman, S & Verrecchia, RE, 1996, "The relation among capital markets, financial disclosure, production efficiency, and insider trading," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 34, issue 1, pages 1-22, DOI: http://hdl.handle.net/10.2307/24913.
• Penno, M, 1996, "Unobservable precision choices in financial reporting," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 34, issue 1, pages 141-149, DOI: http://hdl.handle.net/10.2307/24913.
• Petroni, K & Beasley, M, 1996, "Errors in accounting estimates and their relation to audit firm type," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 34, issue 1, pages 151-171, DOI: http://hdl.handle.net/10.2307/24913.
• Cheng, CSA & Liu, CS & Schaefer, TF, 1996, "Earnings permanence and the incremental information content of cash flows from operations," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 34, issue 1, pages 173-181, DOI: http://hdl.handle.net/10.2307/24913.
• Cloyd, CB & Pratt, J & Stock, T, 1996, "The use of financial accounting choice to support aggressive tax positions: Public and private firms," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 34, issue 1, pages 23-43, DOI: http://hdl.handle.net/10.2307/24913.
• Evans, JH & Sridhar, S, 1996, "Multiple control systems, accrual accounting, and earnings management," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 34, issue 1, pages 45-65, DOI: http://hdl.handle.net/10.2307/24913.
• Frost, CA & Kinney, WR, 1996, "Disclosure choices of foreign registrants in the United States," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 34, issue 1, pages 67-84, DOI: http://hdl.handle.net/10.2307/24913.
• Jennings, R & Simko, PJ & Thompson, RB, 1996, "Does LIFO inventory accounting improve the income statement at the expense of the balance sheet?," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 34, issue 1, pages 85-109, DOI: http://hdl.handle.net/10.2307/24913.
• Bloomfield, R & Libby, R, 1996, "Market reactions to differentially available information in the laboratory," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 34, issue 2, pages 183-207, DOI: http://hdl.handle.net/10.2307/24914.
• Feltham, GA & Ohlson, JA, 1996, "Uncertainty resolution and the theory of depreciation measurement," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 34, issue 2, pages 209-234, DOI: http://hdl.handle.net/10.2307/24915.
• Penman, SH, 1996, "The articulation of price-earnings ratios and market-to-book ratios and the evaluation of growth," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 34, issue 2, pages 235-259, DOI: http://hdl.handle.net/10.2307/24915.
• Hayes, RM & Lundholm, R, 1996, "Segment reporting to the capital market in the presence of a competitor," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 34, issue 2, pages 261-279, DOI: http://hdl.handle.net/10.2307/24915.
• Jacob, J, 1996, "Taxes and transfer pricing: Income shifting and the volume of intrafirm transfers," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 34, issue 2, pages 301-312, DOI: http://hdl.handle.net/10.2307/24915.
• Wiedman, CI, 1996, "The relevance of characteristics of the information environment in the selection of a proxy for the market's expectations for earnings: An extension of Brown, Richardson, and Schwager [1987]," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 34, issue 2, pages 313-324, DOI: http://hdl.handle.net/10.2307/24915.
• Dechow, PM & Hutton, AP & Sloan, RG, 1996, "Economic consequences of accounting for stock-based compensation," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 34, issue , pages 1-20, DOI: http://hdl.handle.net/10.2307/24914.
• Healy, P, 1996, "Discussion of a market-based evaluation of discretionary accrual models," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 34, issue , pages 107-115, DOI: http://hdl.handle.net/10.2307/24914.
• Francis, J & Hanna, JD & Vincent, L, 1996, "Causes and effects of discretionary asset write-offs," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 34, issue , pages 117-134, DOI: http://hdl.handle.net/10.2307/24914.
• Elliott, JA & Hanna, JD, 1996, "Repeated accounting write-offs and the information content of earnings," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 34, issue , pages 135-155, DOI: http://hdl.handle.net/10.2307/24914.
• Rees, L & Gill, S & Gore, R, 1996, "An investigation of asset write-downs and concurrent abnormal accruals," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 34, issue , pages 157-169, DOI: http://hdl.handle.net/10.2307/24914.
• Wilson, GP, 1996, "Write-offs: Manipulation or impairment? Discussion," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 34, issue , pages 171-177, DOI: http://hdl.handle.net/10.2307/24914.
• Aboody, D, 1996, "Recognition versus disclosure in the oil and gas industry," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 34, issue , pages 21-32, DOI: http://hdl.handle.net/10.2307/24914.
• Hopkins, PE, 1996, "The effect of financial statement classification of hybrid financial instruments on financial analysts' stock price judgments," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 34, issue , pages 33-50, DOI: http://hdl.handle.net/10.2307/24914.
• Bushman, RM & Gigler, F & Indjejikian, RJ, 1996, "A model of two-tiered financial reporting," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 34, issue , pages 51-74, DOI: http://hdl.handle.net/10.2307/24914.
• Verrecchia, RE, 1996, "Discussion of a model of two-tiered financial reporting," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 34, issue , pages 75-82, DOI: http://hdl.handle.net/10.2307/24914.
• Guay, WR & Kothari, SP & Watts, RL, 1996, "A market-based evaluation of discretionary accrual models," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 34, issue , pages 83-105, DOI: http://hdl.handle.net/10.2307/24914.