Research classified by Journal of Economic Literature (JEL) codes

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

2003

• Thomas Schuster, 2003, "News Events and Price Movements. Price Effects of Economic and Non-Economic Publications in the News Media," Finance, University Library of Munich, Germany, number 0305009, May.
• Thomas Schuster, 2003, "Meta-Communication and Market Dynamics. Reflexive Interactions of Financial Markets and the Mass Media," Finance, University Library of Munich, Germany, number 0307014, Jul.
• Matthias Amen, 2003, "An exact method for cost-oriented assembly line balancing," GE, Growth, Math methods, University Library of Munich, Germany, number 0309002, Sep, revised 09 Sep 2003.
• Matthias Amen, 2003, "Heuristic methods for cost-oriented assembly line balancing: a survey," GE, Growth, Math methods, University Library of Munich, Germany, number 0309003, Sep, revised 09 Sep 2003.
• Matthias Amen, 2003, "Heuristic methods for cost-oriented assembly line balancing: a comparison on solution quality and computing time," GE, Growth, Math methods, University Library of Munich, Germany, number 0309004, Sep, revised 09 Sep 2003.
• Shyam Sunder, 2003, "Accounting: Labor, Capital and Product Markets," Yale School of Management Working Papers, Yale School of Management, number ysm368, May.
• Shyam Sunder, 2003, "Rethinking the Structure of Accounting and Auditing," Yale School of Management Working Papers, Yale School of Management, number ysm382, Jun.
• Shyam Sunder, 2003, "Rethinking the Structure of Accounting and Auditing," Yale School of Management Working Papers, Yale School of Management, number ysm392, Jun.
• Shyam Sunder, 2003, "Rethinking the Structure of Accounting and Auditing," Yale School of Management Working Papers, Yale School of Management, number ysm392, Jun.
• Susana Callao Gast�n & Beatriz Cu�llar Fern�ndez & Jos� Ignacio Jarne Jarne & Jos� Antonio La�nez Gadea, 2003, "The valuation of earnings components by the capital markets. An international comparison," Documentos de Trabajo, Facultad de Ciencias Económicas y Empresariales, Universidad de Zaragoza, number dt2003-02, Feb.
• Schnedler, Wendelin, 2003, "On the Prudence of Rewarding A While Hoping For B," Bonn Econ Discussion Papers, University of Bonn, Bonn Graduate School of Economics (BGSE), number 7/2003.
• Leuz, Christian & Wüstemann, Jens, 2003, "The role of accounting in the German financial system," CFS Working Paper Series, Center for Financial Studies (CFS), number 2003/16.
• Gebhardt, Günther & Reichardt, Rolf & Wittenbrink, Carsten, 2003, "Accounting for Financial Instruments in the Banking Industry: Conclusions from a Simulation Model," CFS Working Paper Series, Center for Financial Studies (CFS), number 2003/21.
• Harin, Alexander, 2003, "Теория бухгалтерского учета. Юнита 2. Развитие и приложения основ теории бухгалтерского учета (Selected chapters)
  [Accounting theory. Vol. 2. Development and applications of accounting theory (Selected chapters)]," EconStor Books, ZBW - Leibniz Information Centre for Economics, number 62599.
• Harin, Alexander, 2003, "Теория Бухгалтерского Учета. 1. Основы Теории Бухгалтерского Учета (Отдельные Главы)," EconStor Books, ZBW - Leibniz Information Centre for Economics, number 80450.
• Becker, Gernot M. & Seeger, Norbert, 2003, "Internationale Cash Flow-Rechnungen aus Eigner- und Gläubigersicht," Frankfurt School - Working Paper Series, Frankfurt School of Finance and Management, number 48.
• Hans Dewachter & Marco Lyrio, 2003, "Macro Factors and the Term Structure of Interest Rates," Working Papers of Department of Economics, Leuven, KU Leuven, Faculty of Economics and Business (FEB), Department of Economics, Leuven, number ces0304, Mar.
• Nicolas Berland & Eve Chiapello, 2003, "Le rôle des réformateurs sociaux dans la diffusion de nouvelles pratiques de gestion : le cas du contrôle budgétaire en France 1930-1960," Post-Print, HAL, number hal-00340416.
• Jean-François Casta, 2003, "La comptabilité en " juste valeur " permet-elle une meilleure représentation de l'entreprise ?," Post-Print, HAL, number halshs-00170460.
• Elisabeth Combes-Thuelin, 2003, "Risques De Solvabilite, De Liquidite Et De Taux Au Sein Du Secteur Bancaire : Cout Historique Et Juste Valeur," Post-Print, HAL, number halshs-00582746, May.
• Réal Labelle & Alain Schatt, 2003, "Structure de propriété et communication financière des entreprises françaises," Post-Print, HAL, number halshs-00582792, May.
• Nicolas Praquin, 2003, "" Deconstruction " Comptable Et Analyse Du Risque : Le Cas Du Credit Lyonnais," Post-Print, HAL, number halshs-00582814, May.
• Thomas Jeanjean & Anne Cazavan-Jeny, 2003, "Value relevance of R&D reporting: a signalling interpretation," Working Papers, HAL, number hal-00592028.
• Håkanson, Christina & Johanson, Satu & Mellander, Erik, 2003, "Employer-sponsored training in stabilisation and growth policy perspectives," Working Paper Series, IFAU - Institute for Evaluation of Labour Market and Education Policy, number 2003:8, Apr.
• Håkanson, Christina & Johanson, Satu & Mellander, Erik, 2003, "Employer-Sponsored Training in Stabilisation and Growth Policy Perspectives," Working Paper Series, Research Institute of Industrial Economics, number 592, Mar.
• Francis, Jennifer & LaFond, Ryan & Olsson, Per & Schipper, Katherine, 2003, "Accounting Anomalies and Information Uncertainty," SIFR Research Report Series, Institute for Financial Research, number 13, Jun.
• Max Munday & Michael J. Peel & Karl Taylor, 2003, "The Performance of the Foreign-Owned Sector of UK Manufacturing: Some Evidence and Implications for UK Inward Investment Policy," Fiscal Studies, Institute for Fiscal Studies, volume 24, issue 4, pages 501-521, December.
• Yaiza García Padrón & María Concepción Verona Martel & María Gracia Reyes Padilla, 2003, "Análisis Financiero Y Evolución Del Renting En Europa: El Caso Español," Remef - Revista Mexicana de Economía y Finanzas Nueva Época REMEF (The Mexican Journal of Economics and Finance), Instituto Mexicano de Ejecutivos de Finanzas, IMEF, volume 2, issue 2, pages 145-161, Junio 200.
• Francisco Poveda, 2003, "Nuevo Enfoque En La Estimación De Los Ajustes Por Devengo Anormales: Un Modelo Desagregado," Working Papers. Serie EC, Instituto Valenciano de Investigaciones Económicas, S.A. (Ivie), number 2003-22, Nov.
• Schnedler, Wendelin, 2003, "On the Prudence of Rewarding A While Hoping for B," IZA Discussion Papers, IZA Network @ LISER, number 765, Apr.
• Gerald Lander & Alan Reinstein, 2003, "Models to measure goodwill impairment," International Advances in Economic Research, Springer;International Atlantic Economic Society, volume 9, issue 3, pages 227-232, August, DOI: 10.1007/BF02295446.
• Meitner, Matthias, 2003, "Option-Style Multi-Factor Comparable Company Valuation for Practical Use," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 03-76.
• Yuan Ding & Hervé Stolowy, 2003, "Les facteurs déterminants de la stratégie des groupes français en matière de communication sur les activités de R&D," Revue Finance Contrôle Stratégie, revues.org, volume 6, issue 1, pages 39-62, March.
• Christian Prat dit Hauret, 2003, "Audit et développement moral cognitif," Revue Finance Contrôle Stratégie, revues.org, volume 6, issue 3, pages 117-136, September.
• Serge Évraert & Christian Prat dit Hauret, 2003, "La culture organisationnelle perçue des cabinets comptables français par les associés-dirigeants:essai de typologie," Revue Finance Contrôle Stratégie, revues.org, volume 6, issue 4, pages 5-24, December.
• Bourguignon , Annick & Jenkins, Alan & Nørreklit, Hanne, 2003, "Management Control and "Coherence" : Some Unresolved Questions," ESSEC Working Papers, ESSEC Research Center, ESSEC Business School, number DR 03018, May.
• Cazavan-Jeny , Anne & Jeanjean, Thomas, 2003, "Value Relevance of R&D Reporting : A Signaling Interpretation," ESSEC Working Papers, ESSEC Research Center, ESSEC Business School, number DR 03021, Jul.
• Cazavan-Jeny, Anne, 2003, "Value-relevance of expensed and capitalized intangibles - a French survey," ESSEC Working Papers, ESSEC Research Center, ESSEC Business School, number DR 03022, Jul.
• Eve, CHIAPELLO, 2003, "Accounting and the Birth of the Notion of Capitalism," HEC Research Papers Series, HEC Paris, number 786, Oct.
• Koh, Ping-Sheng, 2003, "On the association between institutional ownership and aggressive corporate earnings management in Australia," The British Accounting Review, Elsevier, volume 35, issue 2, pages 105-128, DOI: 10.1016/S0890-8389(03)00014-3.
• Kabir, Rezaul & Roosenboom, Peter, 2003, "Can the stock market anticipate future operating performance? Evidence from equity rights issues," Journal of Corporate Finance, Elsevier, volume 9, issue 1, pages 93-113, January.
• Eduardo Rodríguez Enriquez, 2003, "actores explicativos de la rentabilidad en la industria y concesionarios de automóviles del País Vasco," EKONOMIAZ. Revista vasca de Economía, Gobierno Vasco / Eusko Jaurlaritza / Basque Government, volume 52, issue 01, pages 268-293.
• Tims, B. & Mahieu, R.J., 2003, "International Portfolio Choice," ERIM Report Series Research in Management, Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus University Rotterdam, number ERS-2003-011-F&A, Mar.
• Post, G.T., 2003, "Statistical Inference on Stochastic Dominance Efficiency. Do Omitted Risk Factors Explain the Size and Book-to-Market Effects?," ERIM Report Series Research in Management, Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus University Rotterdam, number ERS-2003-017-F&A, Mar.
• Tims, B. & Mahieu, R.J., 2003, "A Range-Based Multivariate Model for Exchange Rate Volatility," ERIM Report Series Research in Management, Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus University Rotterdam, number ERS-2003-022-F&A, Mar.
• Post, G.T. & van Vliet, P., 2003, "Risk Aversion and Skewness Preference: a comment," ERIM Report Series Research in Management, Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus University Rotterdam, number ERS-2003-009-F&A, Apr.
• Hallerbach, W.G.P.M. & Spronk, J., 2003, "A Multidimensional Framework for Financial-Economic Decisions," ERIM Report Series Research in Management, Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus University Rotterdam, number ERS-2003-021-F&A, Apr.
• Dewachter, H.D.R. & Lyrio, M., 2003, "Macro factors and the Term Structure of Interest Rates," ERIM Report Series Research in Management, Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus University Rotterdam, number ERS-2003-037-F&A, Apr.
• Post, G.T., 2003, "Asset prices and omitted moments; A stochastic dominance analysis of market efficiency," ERIM Report Series Research in Management, Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus University Rotterdam, number ERS-2003-017-F&A, Jun.
• Roosenboom, P.G.J. & van der Goot, T., 2003, "Takeover defenses and IPO firm value in the Netherlands," ERIM Report Series Research in Management, Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus University Rotterdam, number ERS-2003-049-ORG, Jun.
• Dewachter, H.D.R. & Lyrio, M., 2003, "The Cost of Technical Trading Rules in the Forex Market: A Utility-based Evaluation," ERIM Report Series Research in Management, Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus University Rotterdam, number ERS-2003-052-F&A, Jun.
• Kole, H.J.W.G. & Koedijk, C.G. & Verbeek, M.J.C.M., 2003, "Stress Testing with Student's t Dependence," ERIM Report Series Research in Management, Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus University Rotterdam, number ERS-2003-056-F&A, Sep.
• Speklé, R.F., 2003, "Configurations of Control: A Transaction Cost Approach," ERIM Report Series Research in Management, Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus University Rotterdam, number ERS-2003-071-F&A, Oct.
• Swinkels, L.A.P. & van der Sluis, P.J. & Verbeek, M.J.C.M., 2003, "Market timing: A decomposition of mutual fund returns," ERIM Report Series Research in Management, Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus University Rotterdam, number ERS-2003-074-F&A, Oct.
• Athanassios P. Bellas, 2003, "Establishment Of The International Accounting Standards In Central-Eastern European And Other Developing Countries," European Research Studies Journal, European Research Studies Journal, volume 0, issue 3-4, pages 131-142, July - De.
• Dimitrios Kousenidis & Christos Negakis & Ioannis Papanastasiou, 2003, "The Value Relevance of Earnings and Income Smoothing: Greek Evidence on Causality Effects," European Research Studies Journal, European Research Studies Journal, volume 0, issue 3-4, pages 85-94, July - De.
• Bhattacharya, Utpal & Daouk, Hazem & Welker, Michael, 2003, "The World Price of Earnings Opacity," Working Papers, Cornell University, Department of Applied Economics and Management, number 127185, Feb, DOI: 10.22004/ag.econ.127185.
• Karim Jamal & Michael Maier & Shyam Sunder, 2003, "Privacy in E‐Commerce: Development of Reporting Standards, Disclosure, and Assurance Services in an Unregulated Market," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 41, issue 2, pages 285-309, May, DOI: 10.1111/1475-679X.00104.
• Wendelin Schnedler, 2003, "On the Prudence of Rewarding A While Hoping for B," The Centre for Market and Public Organisation, The Centre for Market and Public Organisation, University of Bristol, UK, number 03/067, Apr.
• José Pablo Dapena & Juan Lucas Dapena, 2003, "Sistemas de información en Pymes y acceso al crédito en contextos de asimetría de información," CEMA Working Papers: Serie Documentos de Trabajo., Universidad del CEMA, number 252, Dec.
• Ricardo J. Server Izquierdo, 2003, "La Cuenta de Pérdidas y Ganancias. Componentes conceptuales operativos y normas específicas para su formulación, en el ámbito del “Proyecto de Normas sobre los aspectos contables de las Sociedades Cooperativas”," CIRIEC-España, revista de economía pública, social y cooperativa, CIRIEC-España, issue 45, pages 111-137, August.
• Vicente Montesinos Julve, 2003, "Panorama actual de la contabilidad pública: Análisis de la situación española dentro de su entorno internacional," CIRIEC-España, revista de economía pública, social y cooperativa, CIRIEC-España, issue 45, pages 159-185, August.
• Pilar Gómez Aparicio, 2003, "El capital social en las sociedades cooperativas. Las Normas sobre los aspectos contables de las sociedades cooperativas a la luz de los principios cooperativos," CIRIEC-España, revista de economía pública, social y cooperativa, CIRIEC-España, issue 45, pages 57-79, August.
• Francisca Castilla Polo & Macario Cámara de la Fuente, 2003, "Hacia la construcción de modelos de Capital Intelectual en industrias tradicionales: el caso de las almazaras jiennenses," CIRIEC-España, revista de economía pública, social y cooperativa, CIRIEC-España, issue 46, pages 191-211, November.
• Ignacio V√©lez Pareja & Antonio Burbano P√©rez, 2003, "A Practical Guide for Consistency in Valuation: Cash Flows, Terminal Value and Cost of Capital," Proyecciones Financieras y Valoración, Master Consultores, number 1927, Dec.
• Ignacio V√©lez Pareja & Joseph Tham, 2003, "¬øCoinciden EVA(R) y Utilidad Economica (UE) con los metodos de Flujo de Caja Descontado en valoracion de empresas?," Proyecciones Financieras y Valoración, Master Consultores, number 3788, Aug.
• Christian Leuz & Felix Oberholzer-Gee, 2003, "Political Relationships, Global Financing and Corporate Transparency," CREMA Working Paper Series, Center for Research in Economics, Management and the Arts (CREMA), number 2003-03, Aug.

2002

• Dirk Sliwka, 2002, "On the Use of Nonfinancial Performance Measures in Management Compensation," Journal of Economics & Management Strategy, Wiley Blackwell, volume 11, issue 3, pages 487-511, September, DOI: 10.1111/j.1430-9134.2002.00487.x.
• J. J. A. Moors & L. W. G. Strijbosch, 2002, "Two–step sequential sampling," Statistica Neerlandica, Netherlands Society for Statistics and Operations Research, volume 56, issue 3, pages 270-284, August, DOI: 10.1111/1467-9574.05000.
• Geert Van Campenhout & Tom Van Caneghem & Steve Van Uytbergen, 2002, "Financial statement information and the prédiction of stock returns in a small capital market: the case of Belgium," Brussels Economic Review, ULB -- Universite Libre de Bruxelles, volume 45, issue 3, pages 65-90.
• Robert Litan, 2002, "National accounting rules in a globalised world (Pro and contra) ; pro - should the world embrace a single set of accounting standards?," CESifo Forum, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 3, issue 03, pages 29-30, October.
• Hanno Merkt, 2002, "National accounting rules in a globalized world (Pro and contra) ; contra - the best of both worlds," CESifo Forum, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 3, issue 03, pages 31-32, October.
• Narciso Arcas Lario, 2002, "Contribución de las cooperativas agrarias de segundo grado a la orientación al mercado de sus cooperativas asociadas: efectos en el desempeño de la relación," CIRIEC-España, revista de economía pública, social y cooperativa, CIRIEC-España, issue 41, pages 139-161, August.
• Pilar Ibarrondo Dávila, 2002, "La contabilidad de gestión en las cajas rurales. Una perspectiva empírica," CIRIEC-España, revista de economía pública, social y cooperativa, CIRIEC-España, issue 41, pages 235-275, August.
• Islahi, Abdul Azim & Obaidullah, Mohammed, 2002, "Zakah on stocks: some unsettled issues," MPRA Paper, University Library of Munich, Germany, number 18631, revised 2003.
• Caiado, Jorge & Madeira, Paulo, 2002, "Determinantes do desempenho académico nos cursos de contabilidade
  [Determinants of the academic performance in undergraduate courses of accounting]," MPRA Paper, University Library of Munich, Germany, number 2199.
• Mehar, Ayub, 2002, "Corporate governance and dividend policy," MPRA Paper, University Library of Munich, Germany, number 619, revised 2003.
• Jacob A. Bikker, 2002, "Cross-sector diversification in financial conglomerates: simulations with a fair-value assets and liabilities model," BNL Quarterly Review, Banca Nazionale del Lavoro, volume 55, issue 223, pages 363-389.
• Jacob A. Bikker, 2002, "Cross-sector diversification in financial conglomerates: simulations with a fair-value assets and liabilities model," Banca Nazionale del Lavoro Quarterly Review, Banca Nazionale del Lavoro, volume 55, issue 223, pages 363-389.
• Alessandro Rossi & Francesca Canpolongo & Guido Bichisao, 2002, "Hedge Accounting Within Ias 39," Economic and Financial Reports, European Investment Bank, Economics Department, number 2002/2, Nov.
• Stefan Dierkes & Stephanie Hanrath, 2002, "Steuerung dezentraler Investitionsentscheidungen auf Basis eines modifizierten Residualgewinns," Schmalenbach Journal of Business Research, Springer, volume 54, issue 3, pages 246-267, May, DOI: 10.1007/BF03372678.
• Franca Ruhwedel & Wolfgang Schultze, 2002, "Value Reporting: Theoretische Konzeption und Umsetzung bei den DAX 100-Unternehmen," Schmalenbach Journal of Business Research, Springer, volume 54, issue 7, pages 602-632, November, DOI: 10.1007/BF03372689.
• Marcus Schweitzer, 2002, "Warteschlangenbasierte Break-Even-Analysen bei kundenauftragsorientierter Produktion," Schmalenbach Journal of Business Research, Springer, volume 54, issue 7, pages 633-655, November, DOI: 10.1007/BF03372690.
• Dirk Simons, 2002, "Der Einfluss eines Aktivierungswahlrechtes für Entwicklungskosten auf Beteiligungsentscheidungen," Schmalenbach Journal of Business Research, Springer, volume 54, issue 8, pages 743-761, December, DOI: 10.1007/BF03372694.
• Raats, V.M. & van der Genugten, B.B. & Moors, J.J.A., 2002, "A General Model for Repeated Audit Controls Using Monotone Subsampling," Discussion Paper, Tilburg University, Center for Economic Research, number 2002-10.
• Baquero, G. & Ter Horst, J.R. & Verbeek, M.J.C.M., 2002, "Survival, Look-Ahead Bias and the Persistence in Hedge Fund Performance," Discussion Paper, Tilburg University, Center for Economic Research, number 2002-111.
• Nijman, T.E. & Swinkels, L.A.P. & Verbeek, M.J.C.M., 2002, "Do Countries or Industries Explain Momentum in Europe?," Discussion Paper, Tilburg University, Center for Economic Research, number 2002-9.
• Suijs, J.P.M., 2002, "Post Earnings Announcement Drift : More Risk than Investors can Bear," Discussion Paper, Tilburg University, Center for Economic Research, number 2002-45.
• Nijman, T.E. & Swinkels, L.A.P. & Verbeek, M.J.C.M., 2002, "Do Countries or Industries Explain Momentum in Europe?," Other publications TiSEM, Tilburg University, School of Economics and Management, number 8cea7ebd-d3f6-493c-bf65-3.
• Josep M. Argilés, 2002, "Análisis del comportamiento de los resultados en 'full' y 'direct costing'," Economics Working Papers, Department of Economics and Business, Universitat Pompeu Fabra, number 606, Mar.
• Carl Chiarella & Shenhuai Gao, 2002, "Solving the Price-Earnings Puzzle," Working Paper Series, Finance Discipline Group, UTS Business School, University of Technology, Sydney, number 116, Apr.
• Shyam NMI Sunder, 2002, "Value of the Firm: Who Gets the Goodies?," Yale School of Management Working Papers, Yale School of Management, number ysm283, May.
• Shyam NMI Sunder & Karim Jamal & Michael S. Maier, 2002, "Privacy in E-Commerce: Development of Reporting Standards, Disclosure and Assurance Services in an Unregulated Market," Yale School of Management Working Papers, Yale School of Management, number ysm285, May.
• Rick Antle & Elizabeth A. Gordon & Ganapathi Narayanamoorthy & Ling Zhou, 2002, "The Joint Determination of Audit Fees, Non-Audit Fees, and Abnormal Accruals," Yale School of Management Working Papers, Yale School of Management, number ysm289, Aug.
• Shyam Sunder & Michael Maier & Karim Jamal, 2002, "Privacy in E-Commerce: Development of Reporting Standards, Disclosure and Assurance Services in an Unregulated Market," Yale School of Management Working Papers, Yale School of Management, number ysm359, May, revised 01 Dec 2002.
• Rick Antle & Elizabeth Gordon & Ganapathi Narayanamoorthy & Ling Zhou, 2002, "The Joint Determination of Audit Fees, Non-Audit Fees, and Abnormal Accruals," Yale School of Management Working Papers, Yale School of Management, number amz2502, Aug, revised 02 May 2006.
• Shyam Sunder & Michael Maier & Karim Jamal, 2002, "Privacy in E-Commerce: Development of Reporting Standards, Disclosure and Assurance Services in an Unregulated Market," Yale School of Management Working Papers, Yale School of Management, number ysm359, May, revised 01 Dec 2002.
• Isabel Brusca & Caridad Marti, 2002, "La informaci�n financiera de las entidades no lucrativas: una perspectiva internacional," Documentos de Trabajo, Facultad de Ciencias Económicas y Empresariales, Universidad de Zaragoza, number dt2002-04, Apr.
• Elisabeth Combes Thuélin, 2002, "Developpement Des Marches Financiers Et Evaluation Des Actifs Bancaires : Cout Historique Versus Juste Valeur. L'Exemple De La Titrisation," Post-Print, HAL, number halshs-00584458, May.
• Oxelheim, Lars, 2002, "The Impact of Macroeconomic Variables on Corporate Performance - What Shareholders Ought to Know?," Working Paper Series, Research Institute of Industrial Economics, number 571, Jan, revised 22 Aug 2007.
• Juan Carlos Gómez Sala & Ana Gil & Francisco Poveda, 2002, "Revisión De Expectativas En Las Presentaciones De Empresa Ante Los Analistas Financieros," Working Papers. Serie EC, Instituto Valenciano de Investigaciones Económicas, S.A. (Ivie), number 2002-19, Aug.
• Chung-Ki Min & Ho-Young Hwang & Young-Suk Yang, 2002, "Measuring the Value Relevance of Stock Returns, Earnings, and Cash Flows Using the Gibbs Sampler," Korean Economic Review, Korean Economic Association, volume 18, pages 373-388.
• Thierry Nobre & Noëlle Biron, 2002, "L'ABC à l'hôpital:le cas de la chirurgie infantile," Revue Finance Contrôle Stratégie, revues.org, volume 5, issue 2, pages 85-105, June.
• STOLOWY, Herve & DING, Yuang, 2002, "The reference to "alternative" standards by French Large groups: an empirical study over the period 1985/1999," HEC Research Papers Series, HEC Paris, number 762, Apr.
• José A. Gonzalo Angulo, 2002, "Información contable, auditoría y gobernanza empresarial," EKONOMIAZ. Revista vasca de Economía, Gobierno Vasco / Eusko Jaurlaritza / Basque Government, volume 50, issue 02, pages 28-53.
• Speklé, R.F., 2002, "Towards a Transaction Cost Theory of Management Control," ERIM Report Series Research in Management, Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus University Rotterdam, number ERS-2002-06-F&A, Mar.
• Speklé, R.F. & van den Bogaard, M.A., 2002, "Reinventing The Hierarchy, The Case Of The Shell Chemicals Carve-Out," ERIM Report Series Research in Management, Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus University Rotterdam, number ERS-2002-52-F&A, Jun.
• Campbell-Pownall, R.A.J. & Huisman, R., 2002, "Measuring Credit Spread Risk," ERIM Report Series Research in Management, Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus University Rotterdam, number ERS-2002-95-F&A, Oct.
• de Jong, C.M. & Huisman, R., 2002, "Option Formulas for Mean-Reverting Power Prices with Spikes," ERIM Report Series Research in Management, Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus University Rotterdam, number ERS-2002-96-F&A, Oct.
• Nijman, T.E. & Swinkels, L.A.P. & Verbeek, M.J.C.M., 2002, "Do Countries or Industries Explain Momentum in Europe?," ERIM Report Series Research in Management, Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus University Rotterdam, number ERS-2002-91-F&A, Oct.
• Flood, M.D. & Koedijk, C.G. & van Dijk, M.A. & van Leeuwen, I.W., 2002, "Dividing the Pie," ERIM Report Series Research in Management, Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus University Rotterdam, number ERS-2002-101-F&A, Oct.
• Koedijk, C.G. & van Dijk, M.A., 2002, "Do Global Risk Factors Matter for International Cost of Capital Computations?," ERIM Report Series Research in Management, Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus University Rotterdam, number ERS-2002-100-F&A, Oct.
• Koedijk, C.G. & van Dijk, M.A., 2002, "The Cost of Capital of Cross-Listed Firms," ERIM Report Series Research in Management, Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus University Rotterdam, number ERS-2002-99-F&A, Oct.
• Kabir, R. & Roosenboom, P.G.J., 2002, "Can the stock market anticipate future operating performance? Evidence from equity rights issues," ERIM Report Series Research in Management, Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus University Rotterdam, number ERS-2002-102-F&A, Nov.
• Baquero, G. & ter Horst, J.R. & Verbeek, M.J.C.M., 2002, "Survival, Look-Ahead Bias and the Persistence in Hedge Fund Performance," ERIM Report Series Research in Management, Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus University Rotterdam, number ERS-2002-104-F&A, Nov.
• de Jong, A. & Ligterink, J. & Macrae, V., 2002, "A Firm-Specific Analysis of the Exchange-Rate Exposure of Dutch Firms," ERIM Report Series Research in Management, Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus University Rotterdam, number ERS-2002-109-F&A, Dec.

2001

• Lionel Touchais, 2001, "Le contrôle de gestion en situation d'incertitude: le cas du sport spectacle," Revue Finance Contrôle Stratégie, revues.org, volume 4, issue 1, pages 215-237, March.
• Christophe Herriau & Olivier Meier, 2001, "Application au cas d'un processus d'intégration symbiotique de la méthode des coûts obligatoires/discrétionnaires," Revue Finance Contrôle Stratégie, revues.org, volume 4, issue 1, pages 31-62, March.
• David Autissier, 2001, "Les mécanismes d'assimilation d'une mission d'audit interne:le modèle "activation-sélection-rétention" de K.E. Weick à l'épreuve du terrain," Revue Finance Contrôle Stratégie, revues.org, volume 4, issue 1, pages 5-30, March.
• Thierry Nobre, 2001, "Méthodes et outils du contrôle de gestion dans les PME," Revue Finance Contrôle Stratégie, revues.org, volume 4, issue 2, pages 119-148, March.
• MALLERET, Veronique & BOURGUIGNON, Annick & NORREKLIT, Hanne, 2001, "Balanced scorecard versus French tableau de bord:beyond dispute, a cultural and ideological perspective," HEC Research Papers Series, HEC Paris, number 724, Mar.
• Uri, Noel D., 2001, "Regulation and Measurement of the Productivity Offset," Economic Analysis and Policy, Elsevier, volume 31, issue 2, pages 187-203, September.
• Amen, Matthias, 2001, "Heuristic methods for cost-oriented assembly line balancing: A comparison on solution quality and computing time," International Journal of Production Economics, Elsevier, volume 69, issue 3, pages 255-264, February.
• Rezan Tatlidil & Maria Kaila & Helena Theodoropoulou & Persa Fokiali, 2001, "Iniversities Networks and Academic Cooperation," Ege Academic Review, Ege University Faculty of Economics and Administrative Sciences, volume 1, issue 2, pages 1-10.
• Ozgur Ozmen Uysal, 2001, "Competitive Conditions In The Turkish Banking Industry," Ege Academic Review, Ege University Faculty of Economics and Administrative Sciences, volume 1, issue 2, pages 53-60.
• 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.